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 otherC￿lUrky•
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&omgUoxpo*dlturol
1986,$691 19gS,6691
8.930
Traiisfvrs funds
Nei mov•m•fit In fvnd• forth? IINnc*l yo•r
1965,5691 1985.5091
8,930
Rtton¢llla¢bon of fvnd•.'
Toial fvnd$ 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 luabl1￿e81lA8Sots
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
ApP9￿d 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 0￿m￿ng acVvltlè#
Nel movement fund5
A¢iu$unenls tr.
Oepwialion
Int8rest r￿l¥ab￿9 aTrJ sThiLar injme
1985.5691
4,346
13.6371
18,7321
1984,8601
3,782
Movefflènts in working capilal".
Movement in str￿$
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 •quiva*nts •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 R￿tered m Nortlwn lrnlaThJ. The registered offi￿ of
charrty is 27 Howard Slreel 8eltssL BT1 6NB which Is also the prinripal place of trAJsine$s of the thanty The
finanaal st8￿Ments have been Jyesentso in PouTrJ 1£) whth is also the fijncbonal Currency of the charity
The Bib￿ Society In Northem Irela￿j offiu.alty teased wrabng on 31st Dec&nber 2025 in Ifs current
S￿l￿re. On this date the tharty transfe￿ed all Chantab￿ assets Iiabiltss by way of a gift1£1,098,434-
IndUd￿ in note 4 21 to a n* Cfmnpany limited by guarnntee. Bib￿ Northem Ireland (Company No..
N17278C6 1 CCNI Ret. 11C6281 as reT￿nCe￿ In the trustees fep)rt in these financial statements. The transfer
W8s Oynp￿ted by 1st janu￿ 2￿8.
SUMIAARY OF SIGNIFICANT ACCOUPITING POUCIES
The foll￿1￿j accA¢Jnbr*J polw have teen aWk*Y o)nsk8tenty In thling trn8 are consthrgd
matsrial in rektson to thè tha(ity'$ finantsal statements.
Ba81• of pr•parn￿On
The finanaal slalemènts have prnpared on the wng concem b*$ under the hisloncal r#)st convents'on.
M￿lfi$d lo Includ• c•rtain it•m$ •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 Repor*ng by Chan*es Pf&paring their
acGount3 In actorlan￿ wilb Finanwl Reptyb"n9 Standord opp11￿1¢ 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 0￿￿118ne• 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 ye8r￿fI￿￿ 31 nwihNT ?0?5 hpAn pr•DHr•rl fjn
the going con￿rn basis and in 8e¢tydan￿ th8 Ststem•nl ol Rttommenw Pr8th¢8 ISORPI
Accounling ond ROPO￿n9 by Charitioo yopJnng thoir tsccounts ￿ aceordonots thè Fintsnoial R•portlrvJ
Stsndard appI1¢ab￿ in tho UK ol Ir•laThl FRS 102".
Fund lecoun￿ng
Tne tyiowing are In8 Of mwnW￿.'
Restrfcted fvnd•
Restrithd fvJnd8 represent int£ffl• r•c*inl 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
. DeS￿jnatsll 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￿ corKli*ons attac1￿ to ts rtemlsl ol Incthne have been met, the amounts
involved can bc rnc03uicd ￿￿th Suffi￿Cnt tcliDbilty and rt is prebobk thot the in£%Mne will bc re￿l￿d 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 ott*r co-fundets is recognised
when tr* charify is knally enbled to Ihe inrnme twuse rt ￿ fulfilling the co[KI￿On5 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￿ ¢>y*1thns.' W Ihe tthanty 15 0)rrtradyaity to ￿j￿iNj I￿lY to extent Ihat
the core o*ethve5 of the grant agreement a￿ ath*%ed. w￿re ts charity is m*b"ry Ihe Core otyje¢tsve$ ofa
grant agreement. rt rEc￿nIseS the ￿Lated expendrture. lo extent that rt ￿ ￿lMbursa￿e 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 re￿ipt 15 prObats￿ and the amount can te reliab
rntasured. 9rant Income ts reccgnised On￿ the thanty L8 nots.knl orents￿ent
Grants rec8i¥BJ I￿r￿S capital extendrture (r￿rted to the Slaternent of Fsnaroal Aclimties bvhon
rnc•Ned or receiv*b. whKhw is eart￿r.
Expgndltufe
ExpentlilurÉ 1$ an•tysgd costs of d￿ritab￿? ac*wli88 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 t￿nOMiC
benefils Is required In stttthent aThJ th• amcHJnt ol Ihe ctslwjatson can be reliabty measured. Support costs
ar¢ those furKI￿¥ It￿1 a￿1¥1 It￿ wuik ul Uiaiity bul ￿lI11vI lu VI￿ ¥bb¥ily. SuLlI ku¥l¥ ¥1¥
alloeatad to in Fryort￿n 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
digr￿1￿ nl Ihp 8nr.K•ty hr twifir. *rrripttirA Ir*nÈl8*nn 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$S¢ts. K*88 their estym8tea
r•skluo1 val￿, their exF¢(knJ u8efiJl Iw85 88 foll¢
Land and buildiThJs freehdd
Fixtures, filtings and ¢quipn•nt
2% Str8ight lin8
10- 25% Straoht line
InvMbn•nt proixrtj
Inv*stmtrnt property Is woperty hetyJ erfher to e•m renw +nGwe. or for G•pit•l •ppreaati¢n linduding future
re-developmenll or for both. trtjt not for sale in the ordinary COU￿ of bwness Thw third$ of value of
property Is Ireaiea as In¥esD1￿1 k¥OF•V. r¥nwn9 ￿ app0njN￿ w or the ryji￿lrvd 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 re￿nised 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
tsetr￿n the nel pror8eds fvtyn disposal arKI th• canwng amcmjnt of th& itaml ss recognised In the Statement
of FinanrAal AG￿￿tsel.
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 a￿j realisatAe ￿alUe. after making dLE allowance for ob501ete
and siow movirq iterns. Cost Ir￿ludeS all costs incurred in the normal ￿urse of bUs1r￿SS in brirsing them to
their present ILKalion aThJ cond￿0￿. 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 arn￿llt due after any discwnt offered. prep8yw￿nts are valued at
amount prepa* net of any tr&Ye ￿￿unt8 due Inc{￿e ￿¢x￿3￿1Sed by the tharity frun governm8nt
agenc￿ aThJ ofvrl￿fvf￿, 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
thdr**4al.
T¥utlon and doferrnd taxadon
No current or defeNed watson aris￿ as tharty has boon gr•Th￿l thantabkn ox•mpYon by HM R•wn
and Customs urty*r rnl•r•nc& XN46187. Irrneovwable valued added ta¥ is eynsèl as intsJrr8d.
Deferr&Y ts¥ is reco9nised in resF*d ol all tffjiryJ dffler0n￿s 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 dift8ren￿S 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 t*en enacted
or substants￿ty 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￿ G￿nder•..
Income frorn Charitab￿ acli¥hl
4,437
{437
4,989
INVESTMEP￿S
Unro•trictsd R•itrlctsd
Funds
Fun
2025
2024
Income from investrnent pr¢Jpety
Int•r•st and dMd•nd6 recoi*d
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 De￿rnber 2025
Fundraising Mat8nats & P05tagè
Salari8S
Advern&ng
19,485
36.224
144
19.485
36.224
144
20.313
35.
137
$5.853
55.B53
56.416
CHARITABLE ACTIVITIES
Direcl
Co•t•
Other Support
Co•ls
2025
2024
ExpeThJbbJre on cknantsble acthvrtes
Exceptional Itern Donation
413.924
1,096,434
126,754
550,678
1,096,434
480.470
1.510.358
136,754
1,647,112
480.470
OTHER EXPENDITURE
Dlrnct
C￿ts
Oth•r
Support
Cmts
2025
2024
Salam6
Genefal Secretarfs experThes
Purch4èt of Sib￿$
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,$24
5,732
9,150
978
407
5,6Y
3,193
1,784
6.189
103.84S
103.648
SUPPORT COSTS
Chartlablo
A¢thfth8
2025
2024
Sundry Expenses
Rèpairs ano renw
Sal8ri8S
Photocoprdr- operat.ng ￿al
Rtsnl. rates and insuran
Bank charges
L•gal and oth•r fws
Oepreciab'on
Audit fee3
3.011
48,883
65.670
555
3.11x1
1A29
610
3.011
48.883
6S.670
555
3,100
1,529
610
4,346
i.e33
2.519
324
1.530
814
36,247
55S
3,28S
1,599
7.418
3,584
2.200
2.581
770
1.833
2.519
324
Heal and LWI
Tvlvylivi
Office costs
I I I
4.374
4.374
4,903
136,7S4
136,754
65,484
NET INCOAIE
2025
2024
N•t Incom• li stated aftor charyIn￿(Crod1Un9}.
Dcprcualion oltoDgiblc 0￿C
Audrtofs remuneratm:
- dUfJil x1vi￿$
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￿- ott￿r 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 (ir￿￿11￿j •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 y*or
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 DeC￿ber 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 Car￿n9 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 De￿mber 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 C*neral
226.631
748,938
236.631
1.W,979
821.041
821.041
821.041
1,ec6,610
1.806.610
fot*l 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 I￿r 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