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 be￿een 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 servi￿S 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