AID TO THE CHURCH IN NEED IRELAND A COMPANY LIMITED BY GUARANTEE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023 The Trustees presents its annual report and financial statements for the year ended 31 December 2023. The financial slalements have been prepared in accordance with the accounting policies set out in note 1 lo the financial statements and comply with the Charity's Memorandum and Articles of Association incorporated on 20 July 2006, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 2019)" Objectives and activities The charity, ACN Ireland. is a company limited by guarantee not having a share capital. The objects for which the Company is established are lo.. (a) advance the Christian religion by supporting and promoting the Church, especially in countries where Christians are suffering persecution or discrimination. and (bl further the other charitable work of Ihe Church by providing practical assislance and pastoral care for persons in need, especially those who are living in, or are refugees from, such countries. (c) form part of the International Association named "Aid to the Church in Need. and abide by the spiritual and pastoral mission and values of the International Association in furthering the objecls. Our Mission As a Catholic charity we sUPPOrt the faithful wherever they are persecuted, oppressed or in need, Ihrough information, prayer and action. Our Vision A world in which Christianity can thrive everywhere. Our Values ACN Ireland's values are the qualities and principles by which our work is guided. We work to ensure Ihal our values are reflected in our aclions, behamours and decision-making. Public benefil The Trustees have paid due regard to guidance issued by Ihe Charity Commission in deading what activities the Charity should undertake. Achlevements and perfonnance Significant activities and achievements againsl objectives Donations from benefaclors in Northem Ireland amounted to £173,246. Al the end of the financial year ACN Ireland had cash at bank and in hand in the amount of £688.753 with nel assets of £686.095. Note that following a meeting and decision of the truslees on 22 March 2024, the sum of £500.000 was Iransferred by ACN Ireland lo ACN International. In short. funds raised by ACN Ireland in 2023 helped advan the Christian religion by supporting and promoting Ihe Church, especially in countries where Christians are suffering perseculion or discrimination. and furthered the olher charitable work of the Church by providing practical assistance and pasloral care for persons in need, especially those who are living in, or are refugees from. such countries. Financial review The results for ACN Ireland's financial year are set oul in the accompanying financial slatemenl for the year ended 31 Decembef 2023 and the accompanying Independent Examiner's Report.
AID TO THE CHURCH IN NEED IRELAND A COMPANY LIMITED BY GUARANTEE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Going conc8rn The trustees have assessed the risks to ACN Ireland and have laken measures to manage these as follows: Liquidity risk In common with other charities, ACN Ireland is dependent on voluntary income. We do not accept any support from government or government agencies. Going forward. the trustees are of the opinion Ihal the charily is well positioned to maintain and grow its benefactor base. Fraud risk The risk of fraud is mitigated by maintaining segregation of duties for receipt of funds and the payment of creditors. The trustees have pul processes and controls in place to ensure that detailed checking is carried oul at all stages lo ensure the accuracy and validily of all transactions. The trustees consider it appropriate to prepare the financial statements on a going concem basis. Accordingly, thesefinancial stalements do not indude any adjustments to the carrying amounts and the classification of the assets and liabilities that may arise if the charily was unable lo continue as a going concern. Res6rves policy It is the policy of the Charity thal unrestricted funds which have not been designated for a specific use should be maintained al a level equivalp.nt lo beeen three and six month's expenditure. The Trustees considers thal reseNes at this level will ensure that. in the event of a significant drop in funding, they will be able lo continue the Charity's current activities while consideration is given to ways in which addilional funds may be raised. This level of reserves has been maintained Ihroughout the year. Plans for future periods For 2024, ACN Ireland aims lo continue to raise funds primarily through the following five channels.. Preaching al Masses in the Diocese of Down and Connor Seeking indimdual donations from benefactors across Northem Ireland The sale of devotional and promotional items Mass offerings Legacies In May 2024, ACN Ireland employed the serviS of a Director of PublicAffairs (DPA) on a full lime basis. The DPA is responsible for managing and shaping the public image and reputation of ACN Ireland. In close collaboration with the National Director, the DPA develops and implements communication stralegies, handling medialpress relations and building relationships with key stakeholders and benefactors. ACN Ireland's fundraising activilies will continue to focus on highlighling our work and mission through our popular oulreach publication, The Mirror. We will also continue our Week of Witness campaign, the week commencing 17 November 2024 which will see cathedrals and churches across Northem Ireland lit in red, in solidarity with persecuted Christians. The Week of Witness will also provide an opportunity for Bishops and priests to highlight the importance of Ihe mission and work ofACN Ireland.
AID TO THE CHURCH IN NEED IRELAND A COMPANY LIMITED BY GUARANTEE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Structure, governance and management Aid to the Church in Need (International) was first established in Germany in 1947 as a Catholic aid organisalion for war refugees. The charily is committed to helping Chrislians across the globe, wherever they are persecuted or oppressed or suffer material hardships. In addition. the charity is commilted to religious freedom and reconcilialion across all faiths. It was recognised as a Pontifical Foundalion by Pope Benedict XVI in 2011. ACN Ireland is parl of Ihe papal foundation Aid to the Church in Need International {ACN International). As a pastoral charity, the fundamental purpose of the Foundation is lo provide spiritual and material help and support for the Church, where it lacks the necessary means to fulfil its mission or suffers persecution or pastoral difficulties. In Ireland because there are two jurisdictions on the island. there are two autonomous legal entilies, in the Republic, Aid to the Church in Need (Ireland) and in Northem Ireland, Aid to the Church in Need Ireland. Aid to the Church in Need (Ireland) was incorporaled in the Republic of Ireland in 1989 as a company limited by guarantee and not having a share CAPital, and Aid to the Church in Need Ireland in Northem Ireland in 2008 as a company limited by guarantee and not having a share capilal.- registration number N1060307, charity regislralion number NIC102345. Their principal objects are similar, in summary, to support the objectives, work and mission of ACN Inlernalional. ACN International has national offices in 23 countries: combined. they support annually over 5,500 projects with project partners in r¢a 138 countiies. ACN Ireland has as ils CEO the National Director ofa company of the same name in the Republic of Ireland. In January 2024, the newly appoinled Interim National Director of ACN Ireland, Mr Harry Casey, recommended lo senior executives in ACN Inlernational a re)riew of the conslitulion and govemance structures of ACN Ireland lo ensure that they are fil for purpose as the Company continues in Ihe delivery of its charitable objects. The setvices of Edwards & Co. Solicitors, Belfast, who specialise in charily law, have been engaged to assist with this review. The Interim National Director also engaged an independent governance expert to C2rry out a fijll governance review of the Company; the terms of reference were agreed on 23rd Februa 2024. The members of the Trustees, who are also the directors for the purpose of company law, and who seNed during the year and up to the date of signature of the financial statements were.. Mr P Ozores (Appointed 30 January 2024) Fr P F Spencer (Appointed 30 January 2024) Fr T Bartlett (Appointed 30 January 2024) Ms S Valognes (Appointed 30 January 2024) Dr M K Kinsella (Resigned 2 February 2024) Mr T Carey (Resigned 2 February 2024) Recruitment and 8ppointm8nt of Irustees The management of Ihe company is Ihe responsibility of the trustees who are elected under the lerms of the Memorandum and Articles ofAssociation. Mr P Ozores, Fr P F Spencer, Fr T Bartlett and Ms S Valognes, being the trustees for the lime being. Directors shall be elected at an Annual General Meeling from amongst those persons nominated by the Ordinary Members. The above persons, being eligible. offer themselves for re-election. None of the members of the Truslees has any beneficial interest in the company. All of the members of the Trustees are members of the company and guarantee to contribute £1 in the evenl of a winding up.
AID TO THE CHURCH IN NEED IRELAND A COMPANY LIMITED BY GUARANTEE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Small companles provislons, disclosure This report has been prepared in accordance with the provisions applicable to companies entitles to the small companies exemptions. The Trustees. report was approved by the Trustees. Fr T Bartlett Ms S Valognes 13 March 2025