OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-12-31-accounts

COMPANY REGISTRATION NUMBER: NI060307 CHARITY REGISTRATION NUMBER: NIC102345

Aid To The Church In Need Ireland Company Limited by Guarantee Unaudited Financial Statements

31 December 2024

MACAULEY SMYTH

Chartered Accountants 20A Upper Water Street Newry Co. Down BT34 1DJ

Aid To The Church In Need Ireland

Company Limited by Guarantee

Financial Statements

Year ended 31 December 2024

Page
Company information 1
Trustees' annual report 2-5
Independent examiner’s report 6
Report to the board of trustees on the preparation of the
unaudited statutory financial statements 7
Statement of financial activities (including income and
expenditure account) 8
Statement of financial position 9
Notes to the financial statements 10-21

Aid To The Church In Need Ireland

Company Limited by Guarantee

Company Information

Year ended 31 December 2024

Registered charity name Aid To The Church In Need Ireland
Charity registration number NIC102345
Company registration number NI060307
Principal & Registered office ACN Ireland
St. Mary's Presbytery
25 Marquis Street
Belfast
Antrim
Northern Ireland
BT1 1JJ
Independent examiner Moore (N.I.) LLP
32 Lodge Road
Coleraine
Co. Londonderry
Northern Ireland
BT52 1NB
Trustees Fr T Bartlett (Appointed 30 January 2024)
Philipp Ozores (Appointed 30 January 2024)
Paul Francis Spencer (Appointed 30 January 2024)
Susan Valonges (Appointed 30 January 2024)
Dr Michael Kinsella (Resigned 2 February 2024)
Mr Thomas Carey (Resigned 2 February 2024)
Executive Leadership Team Harry Casey Interim National Director (Appointed 1 Jan 2024)
Caitriona O’Reilly Chief Financial Officer (Appointed 1 Jan 2024)
Michael Kelly Director of Public Affairs
Company secretary Fr T Bartlett
Accountants Macauley Smyth
Chartered Accountants
20A Upper Water Street
Newry
Co. Down
BT34 1DJ
Solicitors Edwards & Co. Solicitors
3rdFloor, Sessia House, 61-67 Donegall Street,
Belfast
BT1 2QH

1

AID TO THE CHURCH IN NEED IRELAND A COMPANY LIMITED BY GUARANTEE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees present their annual report and financial statements for the year ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to 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 to charities preparing their accounts in accordance with the 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 to:

(a) advance the Christian religion by supporting and promoting the Church, especially in countries where Christians are suffering persecution or discrimination, and

(b) further the other charitable work of the Church by providing practical assistance 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 objects.

Our Mission

As a Catholic charity we support the faithful wherever they are persecuted, oppressed or in need, through 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 that our values are reflected in our actions, behaviours and decision-making.

Public benefit

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

Achievements and performance

Significant activities and achievements against objectives

Donations from benefactors in Northern Ireland amounted to £245,221. At the end of the financial year ACN Ireland had cash at bank and in hand in the amount of £245,095 with net assets of £238,038. Note that following meetings of the trustees on 22 March 2024, and on 20 June 2024, the combined sum of £600,000 was transferred by ACN Ireland to ACN International.

In short, funds raised by ACN Ireland in 2024 helped advance the Christian religion by supporting and promoting the Church, especially in countries where Christians are suffering persecution or discrimination, and furthered the other charitable work of the Church by providing practical assistance and pastoral 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 out in the accompanying financial statement for the year ended 31 December 2024 and the accompanying Independent Examiner’s Report.

AID TO THE CHURCH IN NEED IRELAND A COMPANY LIMITED BY GUARANTEE

TRUSTEE’S REPORT (INCLUDING DIRECTORS’ REPORT)

Going concern

The trustees have assessed the risks to ACN Ireland and have taken 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 that the charity 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 put processes and controls in place to ensure that detailed checking is carried out at all stages to ensure the accuracy and validity of all transactions.

The trustees consider it appropriate to prepare the financial statements on a going concern basis.

Accordingly, these financial statements do not include any adjustments to the carrying amounts and the classification of the assets and liabilities that may arise if the charity was unable to continue as a going concern.

Reserves policy

It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Plans for future periods

During 2024, ACN Ireland raised funds primarily through the following five channels:

In May 2024, ACN Ireland employed the services of a Director of Public Affairs (DPA) on a full-time 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 strategies, handling media/press relations and building relationships with key stakeholders and benefactors.

ACN Ireland’s fundraising activities will continue to focus on highlighting our work and mission through our popular outreach publication, The Mirror. Our Week of Witness campaign, 17 to 23 November 2024 saw cathedrals and churches across Northern Ireland lit in red, in solidarity with persecuted Christians. During it we hosted a visit from Archbishop Linus Neli of the Archdiocese of Imphal in India who spoke at St Malachy’s College, Antrim Road, and St Mary’s Church, Chapel Lane, Belfast, about ethnic tensions and violence against Christians in his diocese. The Week of Witness also provided an opportunity for Bishops and priests to highlight the importance of the mission and work of ACN Ireland.

AID TO THE CHURCH IN NEED IRELAND A COMPANY LIMITED BY GUARANTEE

TRUSTEE’S REPORT (INCLUDING DIRECTORS’ REPORT)

Structure, governance and management

Aid to the Church in Need (International) was first established in Germany in 1947 as a Catholic aid organisation for war refugees. The charity is committed to helping Christians across the globe, wherever they are persecuted or oppressed or suffer material hardships. In addition, the charity is committed to religious freedom and reconciliation across all faiths. It was recognised as a Pontifical Foundation by Pope Benedict XVI in 2011.

ACN Ireland is part of the papal foundation Aid to the Church in Need International (ACN International).

As a pastoral charity, the fundamental purpose of the Foundation is to 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 entities, in the Republic, Aid to the Church in Need (Ireland) and in Northern Ireland, Aid to the Church in Need Ireland.

Aid to the Church in Need (Ireland) was incorporated 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 Northern Ireland in 2006 as a company limited by guarantee and not having a share capital.- registration number NI060307, charity registration number NIC102345.

Their principal objects are similar, in summary, to support the objectives, work and mission of ACN International.

ACN International has national offices in 24 countries; combined, they support annually over 5,500 projects with project partners in circa 138 countries.

ACN Ireland has as its CEO the National Director of a company of the same name in the Republic of Ireland.

In January 2024, the newly appointed Interim National Director of ACN Ireland, Mr Harry Casey, recommended to senior executives in ACN International a review of the constitution and governance structures of ACN Ireland to ensure that they are fit for purpose as the Company continues in the delivery of its charitable objects. The services of Edwards & Co. Solicitors, Belfast, who specialise in charity law, were engaged to assist with this review.

The Interim National Director also engaged an independent governance expert to carry out a full governance review of the Company; the terms of reference were agreed on 23 February 2024.

At the company’s AGM on 20 June, the Interim National Director was appointed the National Director of ACN Ireland.

The members of the Trustees, who are also the directors for the purpose of company law, and who served 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 appointment of trustees

The management of the company is the responsibility of the trustees who are elected under the terms of the Memorandum and Articles of Association.

At the AGM of the company on 20 June 2024, Mr P Ozores, Fr P F Spencer, Fr T Bartlett and Ms S Valognes, being the trustees for the time being were reelected as Directors/Trustees of the charity.

None of the members of the Trustees 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 event of a winding up.

AID TO THE CHURCH IN NEED IRELAND A COMPANY

LIMITED BY GUARANTEE

TRUSTEE’S REPORT (INCLUDING DIRECTORS’ REPORT)

Small companies provisions' 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

October 31, 2025

5

AID TO THE CHURCH IN NEED IRELAND A COMPANY LIMITED BY GUARANTEE

TRUSTEE’S REPORT (INCLUDING DIRECTORS’ REPORT) INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF AID TO THE CHURCH IN NEED ~~IRELAND~~

I report on the accounts of the Charity for the year ended 31 December 2024, which are set out on pages 8 to 21.

Responsibilities and basis of report

The trustees, who are also the directors of Aid To The Church In Need Ireland for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:

Independent examiner’s statement

I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving us cause to believe:

  1. That accounting records were not kept in accordance with section 386 of the Companies Act 2006

  2. That the accounts do not accord with those accounting records

  3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland

  4. That there is further information needed for a proper understanding of the accounts to be reached.

I can confirm that I am qualified to undertake the examination because I am a registered member of Chartered Accountants Ireland which is one of the listed bodies.

I have completed my examination and have no concerns in respect of the matters (1) to (4) above and, in connection with following the Directors given by the Charities Commission for Northern Ireland, I have found no matters that require drawing to your attention.

Dr R I Peters Gallagher OBE FCA

for and on behalf of Moore (N.I.) LLP Chartered Accountants 32 Lodge Road Coleraine Co Londonderry Northern Ireland BT52 1NB

Dated: 31 October 2025

6

Aid To The Church In Need Ireland

Company Limited by Guarantee

Report to the Board of Trustees on the Preparation of the Unaudited Statutory Financial Statements of Aid To The Church In Need Ireland

Year ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aid To The Church In Need Ireland for the year ended 31 December 2024, which comprise the statement of financial activities (including income and expenditure account), statement of financial position and the related notes from the charity's accounting records and from information and explanations you have given us.

As a practising member firm of Chartered Accountants Ireland, we are subject to its ethical and other professional requirements which are detailed at www.charteredaccountants.ie.

This report is made solely to the board of trustees of Aid To The Church In Need Ireland, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Aid To The Church In Need Ireland and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of Chartered Accountants Ireland as detailed at www.charteredaccountants.ie. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aid To The Church In Need Ireland and its board of trustees, as a body, for our work or for this report.

It is your duty to ensure that Aid To The Church In Need Ireland has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Aid To The Church In Need Ireland. You consider that Aid To The Church In Need Ireland is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Aid To The Church In Need Ireland. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MACAULEY SMYTH Chartered Accountants

20A Upper Water Street Newry Co. Down BT34 1DJ

7

Aid To The Church In Need Ireland

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 December 2024

Note
Income and endowments
Donations and legacies
5
Total Income
Expenditure
Expenditure on raising funds:
Costs of raising donations and
legacies
6
Expenditure on charitable
activities
7,8
Total Expenditure
Net (expenditure)/income and
net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 2024
Unrestricted
Restricted
Total
funds
funds
funds
£
£
£
132,782
112,439
245,221
132,782
112,439
245,221
40,136
-
40,136
455,743
197,017
652,760
495,879
197,017
692,896
(363,097)
(84,578)
(447,675)
601,135
84,578
685,713
238,038
-
238,038		 2023
Unrestricted
Restricted
Total
funds
funds
funds
£
£
£
92,825
80,421
173,246
92,825
80,421
173,246
41,690
65,314
107,004
41,690
65,314
107,004
51,135
15,107
66,242
550,000
69,471
619,471
601,135
84,578
685,713

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 10 to 21 form part of these financial statements.

8

Aid To The Church In Need Ireland

Company Limited by Guarantee

Statement of Financial Position

31 December 2024

2024 2023
Note £ £
Fixed assets
Tangible fixed assets 12 319 438
Current assets
Cash at bank and in hand 245,095 688,371
Creditors: amounts falling due within one year 13 7,376 3,096
-------------------------------- --------------------------------
Net current assets 237,719 685,275
-------------------------------- --------------------------------
Total assets less current liabilities 238,038 685,713
-------------------------------- --------------------------------
Net assets 238,038 685,713
================================ ================================
Funds of the charity
Restricted funds 0 84,578
Unrestricted funds 238,038 601,135
-------------------------------- --------------------------------
Total charity funds 14 238,038
================================		 685,713
================================

For the year ending 31 December 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 16 June 2025, and are signed on behalf of the board by:

Fr T Bartlett

Ms S Valognes

The notes on pages 10 to 21 form part of these financial statements.

9

Aid To The Church In Need Ireland

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is St. Mary's Presbytery, 25 Marquis Street, Belfast, Antrim, Northern Ireland, BT1 1JJ.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

Charity Information

Aid to the Church In Need Ireland is a private company limited by guarantee incorporated in Northern Ireland. The registered office is St. Mary's Presbytery, 25 Marquis Street, Belfast, Antrim, BT1 1JJ, Northern Ireland.

Accounting convention

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's Memorandum and Articles of Association incorporated on 18 June 2021, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

The Charity has taken advantage of the provision in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The principal accounting policies adopted are set out below.

Going concern

There are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to 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 to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

10

Aid To The Church In Need Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2024

3. Accounting policies (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

· income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

11

Aid To The Church In Need Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2024

3. Accounting policies (continued)

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery - 20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

12

Aid To The Church In Need Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2024

3. Accounting policies (continued)

Impairment of fixed assets (continued)

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

13

Aid To The Church In Need Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2024

3. Accounting policies (continued)

Financial instruments (continued)

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Limited by guarantee

The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is St Mary's Presbytery, 25 Marquis Street, Belfast, Northern Ireland, BT1 1JJ.

5. Donations and legacies

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Donations 132,782 112,439 245,221
================================ ================================ ================================
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Donations 92,825 80,421 173,246
============================ ============================ ================================

6. Costs of raising donations and legacies

Unrestricted Total Funds Unrestricted Total Funds
Funds 2024 Funds 2023
£ £ £ £
Costs of raising donations and
legacies - Donations 40,136 40,136 22,142 22,142
============================ ============================ ============================ ============================

14

Aid To The Church In Need Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2024

7. Expenditure on charitable activities

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Activity 439,536 197,017 636,553
Support costs 16,207 – 16,207
---------------------------- -------------------------------- --------------------------------
455,743 197,017 652,760
============================ ================================ ================================
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Activity 18,278 64,638 82,916
Support costs 1,946 – 1,946
---------------------------- ---------------------------- ----------------------------
20,224 64,638 84,862
============================ ============================ ============================

8. Expenditure on charitable activities

Activities
undertaken
Grant funding		 Support Total funds Total fund
directly of activities costs 2024 2023
£ £ £ £ £
Activity 14,511 622,042 – 636,553 82,916
Governance costs – – 16,207 16,207 1,946
---------------------------- -------------------------------- ---------------------------- -------------------------------- ----------------------------
14,511 622,042 16,207 652,760 84,862
============================ ================================ ============================ ================================ ============================

Governance costs comprise:

overnance costs comprise:
Accountancy
Legal and professional		 2024
2023
£
£
1,872
1,314
14,335
632
16,207 1,946

15

Aid To The Church In Need Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2024

Direct costs
Depreciation and impairment
Wages and salaries
Sponsorship and donations
Accommodation and hospitality
Insurance
Printing, postage and stationery
National Promotions
Japan Pilgrimage Pilot Project
Project Costs Konigstein
Motor Expenses
Bank charges
Social Media Promotions
Interest charges
Share of support and governance costs
Governance
Analysis by Fund
Unrestricted funds
Restricted funds		 2024
2023
£
£
119
119
31,937
10,880
2,235
13,500
-
4,063
1,108
1,030
1,491
1,505
6,725
9,449
5,547
37,626
600,150 -
5,481
8,608
441
755
21,451
17,523
4 -
676,689
105,058
16,207 1,946
692,896
107,004
495,879
42,366
197,017
64,638
692,896
107,004

16

Aid To The Church In Need Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2024

9. Net (expenditure)/income

Net (expenditure)/income is stated after charging/(crediting):
2024 2023
£ £
Depreciation of tangible fixed assets 119 119
============== ==============
Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2024 2023
£ £
Wages and salaries 31,937 10,880
============================ ============================
The average head count of employees during the year was 1 (2023: 1). The average number of
full-time equivalent employees during the year is analysed as follows:
2024 2023
No. No.
Number of staff 1 1
============== ==============

10. Staff costs

17

Aid To The Church In Need Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2024

10. Staff costs (continued)

No employee received employee benefits of more than £60,000 during the year (2023: Nil).

11. Trustee remuneration and expenses

There were no employees whose annual remuneration was more than £60,000.

12. Tangible fixed assets

Plant and
machinery
£
Cost
At 1 January 2024 and 31 December 2024 593
==============
Depreciation
At 1 January 2024 155
Charge for the year 119
--------------
At 31 December 2024 274
==============
Carrying amount
At 31 December 2024 319
==============
At 31 December 2023 438
==============
Creditors: amounts falling due within one year
2024 2023
£ £
Accruals and deferred income 5,340 2,744
Social security and other taxes 2,036 352
----------------------- -----------------------
7,376 3,096
======================= =======================

13. Creditors: amounts falling due within one year

14. Analysis of charitable funds

Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

for specific purposes.
At At
1 Jan 2024 Income Expenditure 31 Dec 2024
£ £ £ £
General funds 601,135 132,782 (495,879)
238,038
================================ ================================ ============================ ================================
At At
1 Jan 2023 Income Expenditure 31 Dec 2023
£ £ £ £
General funds 550,000 92,825 (41,690)
601,135
================================ ============================ ============================ ================================

18

Aid To The Church In Need Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2024

14. Analysis of charitable funds (continued)

Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used .

At At
1 Jan 2024 Income Expenditure 31 Dec 2024
£ £ £ £
Restricted Funds 84,578 112,439 (197,017) 0
============================ ================================ ================================ ================================
At
1 Jan 2023 Income Expenditure At 31 Dec 2023
£ £ £ £
Restricted Funds 69,471 80,421 (65,314) 84,578
============================ ============================ ============================ ============================
At 1 At 31
January
Incoming		 Resources December
2024 resources expended 2024
£ £ £ £
Refugees 1,050 218 (1,268) 0
Sudan 319 (319) 0
Ethiopia 500 300 (800) 0
Pakistan humanitarian aid 357 (357) 0
Macedonia 100 (100) 0
Armenia 125 (125) 0
Mozambique 100 (100) 0
Nigeria 890 (890) 0
Bolivia 50 300 (350) 0
Mexica 400 (400) 0
India 500 775 (1,275) 0
Pakistan 460 300 (760) 0
Middle East 453 4,365 (4,818) 0
Ukraine 13,370 5,296 (18,666) 0
Senegal 100 (100) 0
Burkina Faso 400 (400) 0
Lebanon 450 (450) 0
Bulgaria 100 (100) 0
Argentina 400 (400) 0
Vietnam 50 (50) 0
Brazil 160 475 (635) 0
Brazil - religious sisters 400 (400) 0
Indonesia 200 (200) 0
Cameroon 50 (50) 0
Romania 5,000 (5,000) 0

19

Aid To The Church In Need Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2024

14. Analysis of charitable funds (continued)

Kenya
Angola
Democratic Rep. of the Congo
Cuba
Iraq
Syria
Bangladesh
Albania
Bosnia and Herzegovina
Benin
Pakistan
Paraguay
Indonesia
Papua-New Guinea
Sierra Leone
Mass: Low
Mass: Triduum
Mass: Novena
Mass: Gregorian		 500
(500)
0
300
(300)
0
100
(100)
0
400
(400)
0
1,000
(1,000)
0
600
(600)
0
475
(475)
0
300
(300)
0
400
(400)
0
400
(400)
0
100
(100)
0
300
(300)
0
100
(100)
0
300
(300)
0
475
(475)
0
35,688
67,594
(103,282)
0
3,446
2,711
(6,157)
0
8,677
6,832
(15,509)
0
10,683
17,623
(28,306)
0
84,578
112,439
(197,017)
0
At 1 At 31
January Incoming Resources December
Previous year: 2023 resources expended 2023
£ £ £ £
Refugees 1,050 1,050
Sudan 319 319
Ethiopia 500 500
Pakistan humanitarian aid 357 357
Macedonia 100 100
Armenia 125 125
Mozambique - 100 100
Nigeria 75 815 890
Bolivia - 50 50
Mexica - 400 400
India - 500 500
Pakistan 60 400 460

20

Aid To The Church In Need Ireland

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2024

14. Analysis of charitable funds (continued)

Syria
Middle East
Ukraine
Senegal
Burkina Faso
Lebanon
Bulgaria
Argentina
Vietnam
Brazil
Brazil - religious sisters
Indonesia
Cameroon
Romania
Kenya
Mass: Low
Mass: Triduum
Mass: Novena
Mass: Gregorian		 -
13,338
(13,338)
-
38
415
453
12,777
593
13,370
-
100
100
-
400
400
50
400
450
-
100
100
-
400
400
-
50
50
-
160
160
-
200
200
-
50
50
-
5,000
5,000
-
500
500
35,688
35,113
(35,113)
35,688
1,412
2,034
3,446
6,237
6,747
(4,307)
8,677
10,683
12,556
(12,556)
10,683
69,471
80,421
(65,314)
84,578

15 Related party transactions

Transactions with related parties

During the year the Charity entered into the following transactions with related parties:

Included within expenditure are amounts totalling £31,937 representing wages paid to a member of the Executive Leadership Team.

21