The Bible Soclety in Northern Ireland STATEMENT OF FINANCIAL ACTIVITIES lorthe finan0 >ar erthd 31 Oecember 2025 Unre8trictsd Fund8 Total Unrests?cted Fund8 Funds Total Funds 2024 2025 2025 2024 In¢om• Donaty'ons and legacaeg Chanlable activthes . Grants govemrnents and otherClUrky• Investrnents 804.452 804.452 600.083 6QJ,083 4.437 12.152 4.437 12.152 4.989 29.891 4,989 29,891 Total Incom• 821,041 821,041 634,963 834,963 Exp•ndltur• Raising ftJnd8 Charitable actiwt Other expenditure 56M3 $5.8S3 4.2 1.647.112 1.847,112 103.645 103,645 56,418 480,470 89,147 56.416 480.470 89.147 Tot#1 Exp•tydlhi 1.808.610 I.A06.810 826.033 62A.n93 Nèt In&omgUoxpodlturol 1986,$691 19gS,6691 8.930 Traiisfvrs funds Nei mov•m•fit In fvnd• forth? IINncl yo•r 1965,5691 1985.5091 8,930 Rtton¢llla¢bon of fvnd•.' Toial fvnd$ beqinninq ol tha v•ar 15 985.569 085,569 978.839 978.839 Ttstsl fiindA • th and al Ih yMr The Stslemenl of Fin8nwl A¢Dths 1 gains and in th tlfiarow year. All inwm• •Thl ¢xpendthro rtttsts e¢nlinuiw ae15Mtss. tss cffj p8g85 1610 22 knn part ststenEnts 13
The Bible Society in Northem Ireland BALANCE SHEET as at 31 Dec&nL*r 2025 2025 2024 Note• Flx8d Assets Tangible assets 397.242 Currgnt A•vl• Stod($ Debtors Cash at bank in hand 10 11 15,381 576,121 592,402 Crodltors: Amount• falllng du• tAlthln on• y••r 12 14,0751 Net Current luabl1e81lA8Sots 588,327 Total A••ets CuFr•nt Llablllll•• 985.588 unas Designatsd fijnds (Unrestricted) Gener81 fvnd lunmtrKtsdl 236.631 748.938 Tot•1 lund• 15 985.569 ApP9d by th? Bo•rd ol TN•l•e¥ and •uthorf•ed for l••uJ on 28 Aprfl 2026 and •lgn•d on tt• b•half by avey ohn Stewart TnJ•ts• Tru•ts• 14
The Bible Society in Northem Ireland STATEMENT OF CASH FLOWS for the financ381 year 31 De¢xntw 2025 2025 2024 Cash Ifows from 0mng acVvltlè# Nel movement fund5 A¢iu$unenls tr. Oepwialion Int8rest rl¥ab9 aTrJ sThiLar injme 1985.5691 4,346 13.6371 18,7321 1984,8601 3,782 Movefflènts in working capilal". Movement in str$ Movement in debt Movement in cfeditor8 3.206 2,748 IS,0111 15.381 14,0751 Cash Iu5ed in)IgpneTrled Ir(¥n tyerabL 1972,6841 4,725 C¥$h flows from In¥o•tlng •¢llvlllo• Inleresi received Payments to acquire tsngibb ass•ts Receipts from disposal of langibk asBet8 3,637 17,7481 8,732 13741 N•t eA¥h g•nw4tsd frem irw¥trn•nt 8,358 Net Ide¢rea•ey¢n¢rna•e In u•h an4t ¢a•h ¢qu•tr C¥Jli diid v4ulv¥knil¥ 1 tli¥ Ixyliiiiliiy uf Ilw y¥ar 1576,1211 371,121 13.083 3.038 18h and •quivants •t th• •nd y•ar
ILI,121 15
The Bible Society in Northern Ireland NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 Decefflber 2025 GENERAL INFQRPAAT1014 The Bibk Sw8ty in Northern Ireland is a d)aity Rtered m Nortlwn lrnlaThJ. The registered offi of charrty is 27 Howard Slreel 8eltssL BT1 6NB which Is also the prinripal place of trAJsine$s of the thanty The finanaal st8Ments have been Jyesentso in PouTrJ 1£) whth is also the fijncbonal Currency of the charity The Bib Society In Northem Irelaj offiu.alty teased wrabng on 31st Dec&nber 2025 in Ifs current Slre. On this date the tharty transfeed all Chantab assets Iiabiltss by way of a gift1£1,098,434- IndUd in note 4 21 to a n Cfmnpany limited by guarnntee. Bib Northem Ireland (Company No.. N17278C6 1 CCNI Ret. 11C6281 as reTnCe In the trustees fep)rt in these financial statements. The transfer W8s Oynpted by 1st janu 28. SUMIAARY OF SIGNIFICANT ACCOUPITING POUCIES The foll1j accA¢JnbrJ polw have teen aWkY o)nsk8tenty In thling trn8 are consthrgd matsrial in rektson to thè tha(ity'$ finantsal statements. Ba81• of pr•parnOn The finanaal slalemènts have prnpared on the wng concem b$ under the hisloncal r#)st convents'on. Mlfi$d lo Includ• c•rtain it•m$ •t lair 1•. Th• financial st•t•m•nts have bg•n Pr•Par in 4ccordane• with Ihe statement of Rèeemm8nd•d Pradic• ISORPI"AcctyJntirKJ aThl Reporng by Chanes Pf&paring their acGount3 In actorlan wilb Finanwl Reptyb"n9 Standord opp111¢ in thc UK ond Ropubli¢ of Ir¢lond FRS 102.. As pemiitted by the Companvas Ala 2)6. fv ¢8rity h8$ v8W ts $¢andard f¢rniats in that a¢t lor th• latement ot Fiftantyai A¢bvW aTrJ the ttsianc4 bn8eL uepartures trc¥n me stanaara miats are ID comwy with th& requiroments ol fv Chantss SORP oThJ ar• in 0118ne• sedjon 4.7, 10.6 gnd 15.2 01 that SORP. Stat•m•nt of compll•nc• The finanpial $latemenl$ ol chgnty lor IIy fiTh•wal ye8rfI 31 nwihNT ?0?5 hpAn pr•DHr•rl fjn the going conrn basis and in 8e¢tydan th8 Ststem•nl ol Rttommenw Pr8th¢8 ISORPI Accounling ond ROPOn9 by Charitioo yopJnng thoir tsccounts aceordonots thè Fintsnoial R•portlrvJ Stsndard appI1¢ab in tho UK ol Ir•laThl FRS 102". Fund lecounng Tne tyiowing are In8 Of mwnW.' Restrfcted fvnd• Restrithd fvJnd8 represent int£ffl• r•cinl whth can onhf used fcrf patrJJlar purpos85, 08 SP8afied by the donots. Such puws ar•thin the overall otyects¥s olthe charty. Unrnitrfct•d funds Unr861n¢tod fund8 ¢on6i61 of G8nor¥l ¥nd Dwsn4t•d frxKI¥. . Oeneral fvnds repre¥¢nt ¢Unts which expendable at the disttebon ol the board. in hJthttrart of the obj'eclives of the charity . DeSjnatsll fiJn(JS CLYnpflse unrtssmued fij$ thar Doaro nas. at Ms uisuetknn, sei a5kJe for parTh¢ular purpose5. These desKJnabons havè an Jministrth"%e purkw onfy, and do not alty restrict the board'B distretth to aFfJty t fijnd. Incom• Income 1$ r•crgnised by in tho Statwnont ol Finantial Actwb'gt onty tho thanty it al entioed to the incwe. perforrnan corKlions attac1 to ts rtemlsl ol Incthne have been met, the amounts involved can bc rnc03uicd th SuffiCnt tcliDbilty and rt is prebobk thot the in£%Mne will bc reld by tho charity. Income frtsm thaitlable actMtSfrs Income Cnari a¢$ Ir¥ Ircfn Ihe suppty ot undèr th)ntrauuai arrangements aThJ from Ferfcmman related grants vthich have rmdits'on5 that srecity the yowision ol particular Servi lo be prowded by ts tharty. In(x)rnè from go¥emment ottr co-fundets is recognised when tr charify is knally enbled to Ihe inrnme twuse rt fulfilling the co[KIOn5 Contained In the olated ndiry agreements Wheo a grant is rtt&ved in &lvants. ts recognits.on Is delerred Included in Granls from govcmmtrnls and othcr ¢0 fvThjC typicalty indude ¢ye ofthe frjllwng types of¢ondity¢)nÈ.' 16
continued The Bible Society in Northem Ireland NOTES TO THE FINANCIAL STATEMENTS ror the finanaal year ende(131 Decetnber 2025 . Performan tsa ¢>y1thns.' W Ihe tthanty 15 0)rrtradyaity to jiNj IlY to extent Ihat the core oethve5 of the grant agreement a ath%ed. wre ts charity is mb"ry Ihe Core otyje¢tsve$ ofa grant agreement. rt rEcnIseS the Lated expendrture. lo extent that rt lMbursae by the donor, as incom. -Time bas$ conditsons th8reby tharty is tontradually Ènbiied to fundiThJ on the tondition that It is utilised In a parbcular perirxj. In these cases the tharty recL¥nis85 ts Incornè to the èxtsnl it Is utrli50d wthin the n£¥ speow in th& a9rewmtrnt In the absence ol su¢h coTrJits"ons. assumirvJ that reipt 15 prObats and the amount can te reliab rntasured. 9rant Income ts reccgnised On the thanty L8 nots.knl orentsent Grants rec8i¥BJ IrS capital extendrture (rrted to the Slaternent of Fsnaroal Aclimties bvhon rnc•Ned or receivb. whKhw is eartr. Expgndltufe ExpentlilurÉ 1$ an•tysgd costs of dritab? acwli88 8TrJ rxing frJnds The ofeach 8ctivty are separately accumulated aThJ disdoseo. aTh1 analysed according lo thwr major components Expenditure 18 f¢£O9niJ¢d wh¢n a legal or conatDJcti¥v obli9obon exiats •? a rttsuh of a paat evcnl. O trsnsfcr of tnOMiC benefils Is required In stttthent aThJ th• amcHJnt ol Ihe ctslwjatson can be reliabty measured. Support costs ar¢ those furKI¥ It1 a1¥1 It wuik ul Uiaiity bul lI11vI lu VI ¥bb¥ily. SuLlI ku¥l¥ ¥1¥ alloeatad to in Fryortn lo stsff ¥ent orottw SUrtab measure lor eath activity. Grant• to Unlted Blble So¢¢1¥¥ Granly lo the Uniisd Bib Sou"eihtt are vAthin chaiitab Actimties. These grants arn made at the digr1 nl Ihp 8nr.K•ty hr twifir. rrripttirA IrnÈl8nn rtiqhthiilinn Imjftrt in VAnn114 rniinlriA8 Th gr8ftts are rettrfd8d In Ihe finwufil statoment8 of th8 Swty on an ac(¥uals bm a8 and %then the amcuntS have beon pledged Tan9lbl? Ilxgd •nd d•procl•ik>n Tangib fixed 8wts ar8 Stated at cost or at valuation. less ao)Jmulated depwation. The charge to depreaaion Ks calojiatsd 10 wnie ort Ihe orqmai cosi or vaiu8tyon or t8n9lDle xOd a$S¢ts. K88 their estym8tea r•skluo1 val, their exF¢(knJ u8efiJl Iw85 88 foll¢ Land and buildiThJs freehdd Fixtures, filtings and ¢quipn•nt 2% Str8ight lin8 10- 25% Straoht line InvMbn•nt proixrtj Invstmtrnt property Is woperty hetyJ erfher to e•m renw +nGwe. or for G•pit•l •ppreaati¢n linduding future re-developmenll or for both. trtjt not for sale in the ordinary COU of bwness Thw third$ of value of property Is Ireaiea as In¥esD11 k¥OF•V. r¥nwn9 app0njN w or the ryjilrvd teLw8en cnarMaD business and third paty renlal In¥estrnenl is Inthal m•asurwJ at cost Ind Ihe wrchase cost aThJ any diredy attnbulabla eyndrture. In%tstrnent pYoFety LS subwuenuy valued at rts fair value al eath reporting date. by pmf%1nnAI *.ArnAl valikgf8 diffP.rP.nf. 1]p.N4w thp. fair value of an invp.stmenl propèty al the reporting datè ts caryTrJ value pnor lo the valuats.on is renised in the Ststwnent of Finanryal Activities 8$ a tsir valu6 gain or k>$6 Any gain or 1968 on di$p0681 of an inv•strngnt propBrty laqlculat•d as th• diff•r•ncg tsetrn the nel pror8eds fvtyn disposal arKI th• canwng amcmjnt of th& itaml ss recognised In the Statement of FinanrAal AGtsel. 17
conbnued The Bible Society in Northern Ireland NOTES TO THE FINANCIAL STATEMENTS for the finanaal year ended 31 December 2025 Invertorle• Inv8ntories are stst8d at the kAwer of cost aj realisatAe alUe. after making dLE allowance for ob501ete and siow movirq iterns. Cost IrludeS all costs incurred in the normal urse of bUs1rSS in brirsing them to their present ILKalion aThJ cond0. In¥wtories c(mprse lundratsing materials. It is Th)t consthred practcaLle to value Inventcyies of unsold donated gwJ$ al tt)e finantsal year end. D•btorn Debtefs are recogr¢i5ed 8t the setuernenl arnllt due after any discwnt offered. prep8ywnts are valued at amount prepa net of any tr&Ye unt8 due Inc{e ¢x31Sed by the tharity frun governm8nt agenc aThJ ofvrlfvf, but Tr)t yet receiv at finwal )ar•¥J. 16 Indu in debtors. Cash at bank and In hand Cash ai bank and in hand cash on d8POSrt' at ba rwiirry 18ss Ihan three months notice of thdr4al. T¥utlon and doferrnd taxadon No current or defeNed watson aris as tharty has boon gr•Thl thantabkn ox•mpYon by HM R•wn and Customs urtyr rnl•r•nc& XN46187. Irrneovwable valued added ta¥ is eynsèl as intsJrr8d. Deferr&Y ts¥ is reco9nised in resFd ol all tffjiryJ dffler0ns thai ha% oryin8ted but not r¥versod at th• balarKe sheei dale whe18 IranSaa or fia¥e ¢xcu118O ¢11 thai thai will ie5ult in ¢in ubltsJats"uii trj pay more t8x In the lubj, lx a nght to pay sS lax in tho lulure riming dift8renS arè t•npor9ry differenc88 b8twe8n the chantys taXaD wohts and ts results as In tne finanaal statements. Deferred lax iy measured on an undiscgxjnted b85i8 al ts tsx rates that are ants'r4>a to Bpply in ts wri¢d$ in which the tsming differences are expected to re¥erse. baB•J OTh tax rates and laws that ha¥e ten enacted or substantsty trnathd by ¢1 $hgliJat•. INCOAIE OONATION8 AND LEOACIE8 Unro•td¢t•d Re•td•t•d Fund• Fund• 2026 2tr24 uonatons Lo98 6UT,2Q15 197,246 6Vi,LU6 197,246 bUl,l)J2 99,031 804.452 804.452 8LK1.083 CHARITABLE ACnVITIE$ Unrn•trletsd R••trictsd Fund• Fund• 2028 2024 Qranfs from govemm¢nts and 9th Gnder•.. Income frorn Charitab acli¥hl 4,437 {437 4,989 INVESTMEPS Unro•trictsd R•itrlctsd Funds Fun 2025 2024 Income from investrnent pr¢Jpety Int•r•st and dMd•nd6 recoid 515 3,637 8,$15 3.637 21,159 8,732 11152 12.152 29,091 EXPENDITURE RAISING FUND5 Dlrect Costs Support 20Z5 2024
ntinued The Bible Society in Northern Ireland NOTES TO THE FINANCIAL STATEMENTS for Ihe finanual yearended 31 Dernber 2025 Fundraising Mat8nats & P05tagè Salari8S Advern&ng 19,485 36.224 144 19.485 36.224 144 20.313 35. 137 $5.853 55.B53 56.416 CHARITABLE ACTIVITIES Direcl Co•t• Other Support Co•ls 2025 2024 ExpeThJbbJre on cknantsble acthvrtes Exceptional Itern Donation 413.924 1,096,434 126,754 550,678 1,096,434 480.470 1.510.358 136,754 1,647,112 480.470 OTHER EXPENDITURE Dlrnct Cts Oth•r Support Cmts 2025 2024 Salam6 Genefal Secretarfs experThes Purch4èt of Sib$ P03tsge. prinb'ng aTrJ staDor omputer consumaw$ Tr8v¢I and 8cconmts Website brandIng Donef care 74.100 74,80• 70,OC6 451 1,895 6.T96 4.524 5,732 9.150 461 1,895 6,7 4,$24 5,732 9,150 978 407 5,6Y 3,193 1,784 6.189 103.84S 103.648 SUPPORT COSTS Chartlablo A¢thfth8 2025 2024 Sundry Expenses Rèpairs ano renw Sal8ri8S Photocoprdr- operat.ng al Rtsnl. rates and insuran Bank charges L•gal and oth•r fws Oepreciab'on Audit fee3 3.011 48,883 65.670 555 3.11x1 1A29 610 3.011 48.883 6S.670 555 3,100 1,529 610 4,346 i.e33 2.519 324 1.530 814 36,247 55S 3,28S 1,599 7.418 3,584 2.200 2.581 770 1.833 2.519 324 Heal and LWI Tvlvylivi Office costs I I I 4.374 4.374 4,903 136,7S4 136,754 65,484 NET INCOAIE 2025 2024 N•t Incom• li stated aftor charyIn(Crod1Un9}. Dcprcualion oltoDgiblc 0C Audrtofs remuneratm: - dUfJil x1vi$ 1,•33 2,2¢X) 19
ntinwl The Bible Society in Northern Ireland NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 Decembef 2025 INVESTMENT AND OTHER INCOI 2025 2024 Rent receIvab- ottr income Bank interest 10.39S 3.637 21,159 8,732 14,032 29,891 EAIPLOYEES AND REMUNERATION Number of ¢rnploy••$ The average number of pèrsw (ir11j •x•eJJtNt tntstaèsl durirvJ the finanial ygar was a$ follows.. 2025 Numbor 2024 Number Fmplny•A# The staff cuts ¢(mwse". 2025 2024 ages arvj saian88 168,910 143,Z&ry TANGIBLE FIXED ASSETS Land Thl Invtstmgnt Flxturo1. bulldln proportlé8 fittlngs and frè•hotd •qulpmoni Totsl Co•t or Viluatlon Al 1 Januory 202S Addil'ons Ol¥posal¥ t33.334 286.eee 42,114 7,748 149,8621 442.114 7.748 1449,8821 1133,3341 12e4,ee•i Al 31 L)ecemtsr 2025 Oepreclatlon At 1 January 2025 Charge ft)r Ihe finsntsol yor On dNpo8aLB 5.334 2.EN87 18.CQ11 39.538 1,679 141.2171 44.872 149.2181 At 31 Deeember202S N¢t valu# At 31 December 2025 Al 31 DeCber 2024 128.C(Q 2eé,6e6 2.578 397,242 Tha propety at 27-29 Hchvard Street, 8elfast. BT16NB was valued by an in¢lependent estate awnt on 23rd Ilay 2023 Th• Ind8pondonl valuer wsitod Ihg proporty and ty9 the valuation on the curfont wen market pri at the tKne. AssumptKJn5 We rnade as to all the plannirvJ aTrJ buikjiro control requirements being in pkice. on baty¥ that de¢aikd sbiK¢ural or laThg ¥ur¥ey had taken place pior to the valuation. The Carn9 amount of ts property that would habp rBxsnised ur*Jer the historical 1 model woukj £7.1,l2024- £74.9851. STOCKS 2025 2024 Finished and (KIS for resa
u)ntinued The Bible Society in Northern Ireland NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 Dember 2025 DEBTORS 2025 2024 Taxabon and scoal writy costs (Note 131 Prepayments aThJ acc income 1.082 14.299 15.381 11. CASH AND CASH EQUIVALEPITS 2026 2024 Cash and bgnk balanc Cash equNal8nts 495,344 80.777 576,121 P.REDITORS Amounts lalllng du• wlthln on• y•ar 20X 2024 AcLwaL8 arnj deferr incu 4,075 ij. TAXATIQN AND SQCIAL SECURITY ZQ315 2Q24 D•btorn.' VAT 1,082 14. RESSRVKS 2025 2024 Al the bw'nniNJ ofthe ytor IDeficrtlISu$ lor me hnanual year 985.569 1985.569 976,639 8,930 At the eTrJ olthe year 985,8 Is. FUfrJD$ 15.1 RECONCIUATION OF MOVEMENT IN FUNDS Unre•trlc¢ed Fund• Tot•1 Fund* At 1 January 2024 Movefflern aunng me nnanaw year 976.639 978,839 o.yJu At 31 Decernber 2024 Movement duriThJ the finanlaal mr 985.569 1985.5691 985.569 1985.5891 At 31 25 21
contin The Bible Society in Northern Ireland NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 Decernber 2025 15.2 ANALYS OF EMENTs ON FUNDS Balance 1 January 2025 In¢om• Expènditur• Transf8ra Balancè beknv8en 31 Docefflb8f lunds 2025 Revaluathon Reserv¢ Unrestrictad Cneral 226.631 748,938 236.631 1.W,979 821.041 821.041 821.041 1,ec6,610 1.806.610 fotl lund• 985.569 16. POSTJJALANCE SHEET evENTS The organi5ab.on c•as•J actiwt on 3tst Décsrkn 2025 Irsns1grr•J all thantabb a889¢s and liabilits" amounting ¢0 a 9ift of £1,096.434 Ir note 4 21, alorg W7th thinistraty'on of all charitable enterprise undèrtaken 10 a irtuporated entity- Bibk Socety Northem lffjland IN17278C61 M 1st January 2026. ALIDITOR'8 fiEMU%ERATION F006 01 Q.2LK) %%ro payabje t• tho Daly Park & Cthmpany Ltd for tholr worf¢ in thts tyJrroAt yeaf.1£2,2Cn. 20241 18. TRUSTEE REMUNERATION No Trustee re¢¢iv¢d any paym*nt fty o¢b" Reimbursemgnl ol trml expenses iotalliro Tru8t¢•. 4$ a Tru$toe duftr¥J Ihe [nt or preceeding financial yoar. So.1£27.20 - 2Q41 wa$ pawj dunn9 the Current year to one