Charity registration number.. NIC102665 Company registration number.. N1636953 European Christian Mission Ireland IA company limlted by guarantee) Annual Report and Audited Financial Statements Year Ended 31 December 2022 European Christian Mission Limited Financial Statements Year Ended 31 December 2022 Contents Page Charity Reference and Administrative Details Trustees. Annual Report Independent Auditor's Report Statement of Financial Activities io Balance Sheet li Statement of Cash Flows 12 Notes to the Financial Statements 13-21 Page I European Christlan Misslon Ireland Charity Reference and Administrative Details Year Ended 31 December 2022 Charity registration number NIC102665 Company registration number N1636953 Trustees Rev Albert Baxter Mr Andrew Green Mr Andrew Graham Mccormick Mr John Leslie Patterson Miss Jean Tubman Rev Thomas Alastair McNeely Mr Geoffrey Baxter Mcllrath Ms Lorraine Moore (Appointed 01103/20231 Secretary Mr Geoff Donaldson (Appointed OII01120231 Registered office 3 Ballymacross Avenue Lisburn Co Antrim BT28 2GX The charity is incorporated in Northern Ireland Auditors Barry Thompson and Company 76-78 Church Street Portadown BT62 3EU Accountants Thomas Oliver & Associates Ltd l Moygashel Mills Park Dungannon BT717DH Page 2 European Christlan Misslon Ireland Trusteeg Annual Report {Including Director5 Report) Year Ended 31 December 2022 The Trustees present their report and the audited financial statements of the European Christian Mission Ireland for the year ended 31 December 2022. The trustees have adopted the provision5 of the Statement of Recommended Practice ISORPI "Accounting and Reporting by Charities. (FRS 1021 in preparing the annual report and financial statements of the charity. Trustees of the charlty The directors of the charitable company are it5 trustees for the purposes of charity law. The trustees who have seNed during the year and since the year end were as follows.. Rev Albert Baxter Mr Andrew Green Mrs Christina Clyde5dale (Resigned 3111212022} Mr Andrew Graham Mccorrnick Mrs Audrey Mclvor (Resigned 31/1212022) Mrjohn Leslie Patterson Miss Jean Tubman Rev Thomas Alastair McNeely Mr Geoffrey Baxter Mcllrath Mr Peterjohn sM￿h (Resigned 311121221 Ms Lorraine Moore {Appointed 0110112023) Structurei governance and management The charity was incorporated as a company limited by guarantee on 8 March 2016. The company is exempt under the legis13tion from using 'limited' a5 part of its name. The charity is registered with The Charities Commission for Northern Ireland, NIC102665. The charity is controlled by it5 trustees who are directors of the company for the purposes of the Companies Act 2006 and is governed by the provisions contained within the Memorandum and Articles of Association. All trustee5 are members of the charitable company and stand as guarantors of the charitable company in the sum of £1 each. There can be up to twelve trustees. Once appointed, trustees serve for a period of four years. At least two trustee5 are appointed by the existing board and at least one by the member of the mission at the annual general Meetings. Affiliation European Christian Mission Ireland is in a covenant agreement with ECM Ilnternationall and the terms of this relationship are set out in a Covenant agreement signed by both parties. The board of trustees of ECM {International) is the overall governing body responsible for doctrinal and spiritual principles and the general direction and development of ministries in Europe. The trustees of European Christian Mission Ireland are responsible for the promotion of work in Ireland. the recruitment and member care of personnel and the raising of resources to further the objectives of the charitable company in Europe. Objective5 and activlties The principal activities of the charity are to promote ministries of evangelism, church planting and church development in Europe along with their associated Social action projerts. It also seeks to recruit, train, send, support and care for workers called and equipped to fulfil such ministries. Page 3 European Christian Mlssion Ireland Trusteeg Annual Report Ilncluding Directors Report} Year Ended 31 December 2022 Public benefit Statement Under the Public Benefit guidelines, for religion to be charitable, it must be 'advanced', i.e. promoted or extended. As our charitable objects include the evangelisation of the peoples of Europe, and the establishing and Strengthening of evangelical churches acr055 Europe, we consider that we meet this definition. The identifiable benefits include the transformation of lives through the gospel of Jesus Christ, and the fellowship, friendships and relationships created or restored through participation in the life of a local church. Furthermore, the outworking of the Gospel of Jesus Christ by the newly established Christian communities tends to the promotion of the relief of poverty and sickness and the propagation of positive ethical value5. These benefits are available to members of the public from all levels of social life across Europe, as we work in cornmunities ranging from the affluent, such as in Austria, through to the very needy, such as in Bosnia. There is no private benefit or harm flowing from the purposes. Achievements and performance ECM Ireland's principal activity is that of Christian missionary work in Europe, specifically the support of church- planting and discipleship through ECM Ilnternationall. The ongoinE focus in 2022 was in the areas of promotion of service opportunities in Europe, recruiting new mission workers, care for existing mission workers, encouragement of prayer and giving for Europe. ECM'S Mlssion Statement ECM'S mission statement is to 'equip, connect, and multiply followers of Jesus through church planting and discipleship across Europe. The mission statement can be expanded upon and explained more clearly through the three key words of "Equip, Connect, Multiply EQUIP We identify people'5 God-given gifts and abilities and develop them into ministry and leadership. We train people to live out and speak out the good news where they are. We lovingly care for people, so they thrive in both life and ministry. CONNECT We build networks so that God's resources in one place can extend his kingdom in another. We encourage people to work in teams, 50 their ministries have greater impact. We actively work together and form partnerships as a way of showing the unity of Chrisvs church. MULTIPLY We mobilise and inspire people for God's mission in Europe. We challenge people to become disciples of Jesus who themselve5 make more disciples. We make p055ible the planting of healthy churches that reproduce naturally. HUMAN RESOURCES Office Staff In 2021 there were three part time staff and two volunteers. Missionaries and Assoclate Members The core busine55 of the mission continues to be the recruitment and support of workers who serve the church in Europe. At the end of 2021 ECM Ireland was supporting 39 members serving in Kosovo, Slovenia, Serbia, Poland, Portugal, Spain, Ireland, Greece, and Germany. Projects Projects for which significant funds were raised during 2021- The Greek Bible College. and 'Wh3t'5 the Story., projert in Ireland. Page 4 European Christlan Mission Ireland Trustees, Annual Report (Including Directors Report) Year Ended 31 De￿rnber 2022 Promotion and Communicatlons. ECM Ireland has continued to make known the spiritual needs of Europe known through our website, Social media, monthly prayer diary, tri-annual ECM Life magazine, videos and through a variety of speaking engagements. Financial revlew The results for the year are detailed on page 10 of the financial statements. The net income for 2022 is £87,664 12021- £48,102). The balance on unrestricted funds at 31 December 2021 was £90,15612021- £44,068) with a proportion of this made up of property capital being £62,000. The balance on restricted funds at 31 December 2022 was £364,32912021 £322,753) and all of this is included in the bank balances at the year end. Plans for the future Recrultment: We have three Candidates who are currently applying for membership. We have two Short Term Candidates going to Greece and to Ireland in June 2022. We have one team that is currently planned for 2022. A 'Pastors to Pastors, Team, which aims to encourage national workers in their knowledge of God, and to build up prayer contact and other 5UPPOrt for their ministries. We will continue to follow up any enquiries from those who have an interest in working long or short term in Europe. Office Management: ECM Ireland is seeking to appoint an Operations Manager and a Communications and Supporter Relations Mana8er who will oversee the overall running of the ECM Ireland office. Partnering wlth others: Continue to build and develop partnerships Within ECM and with other Christian organisations through MAP, IMAP and Global Connections. Communications: To sharpen our communications via the channels mentioned above. Member Care: Continue to support and equip our members who are involved in Church planting and discipleship in Europe. Reserves Policy The income of the charity is considered stable and the risks a550ciated with any significant reduction of income is regarded as unlikely. The trustees are satisfied that the level of reserve5 Stated in the accounts will ensure. that in the event of a significant decrease in funding they will be able to continue the charities current activities. Trusteeg responsibilitles The trustees (who are also directors of European Christian Mission Ireland for the purposes of company law) are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law require5 the trustees to prepare financial statements for each financial year. which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to.. Select suitable accounting policies and then apply them consistently; observe the methods and principles In the Charities SORP 2015 IFRS 102) make judgements and estimates that are reasonable and prudent: State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements,. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. Page 5 European Chrtstian Mlssion Ireland Trustees, Annual Report Ilncluding Dtrertors Reportl Year Ended 31 December 2022 The trustees ère responsible for keeping proper accounting records that disclose with reasonable accuracy at èny tirre the financial position of thè charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They 8re also responsible for 5afeguardin8 the asset5 of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Disc105ure of information to the auditors We. the directors of the company who held offlce at the date ol approval of these Financial Statements a5 Set out above each confirm, so lar as we are aware, that.. there 15 no relevant audit information of which the company's auditors are unaware.. and we have taken all the steps thai we ought to have taken as directors in order to make ourselves aware of any relevant audit information and to establish that the companvs auditors are aware of that information. Small company provisions Thi5 report ha5 been PrePa￿d in accordance with the provisions applicable ro companles èntitled to the small companies, exèmption. On behalf of the board Miss Jean Tubman, Trustee 25 September 2023 Page 6 European Christian Mi55ion Ireland Independent Auditorfs Report Year Ended 31 December 2022 Independent Auditorfs Report to the trustees of The European Christian Mission Ireland Opinion We have audited the financial statements of The European Christian Mission Ireland (the 'charitable companVI for the year ended 31 December 2021 which comprise the Statement of Financial Attivities, the Balance Sheet. Statement of Cash Flows and notes to the financial staternents, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102. The Financial Reporting Standard applicable in the UK and Republic of Ireland {United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the state of the charitable companws affairs as at 31 December 2021, and of its incoming resource5 and application of resources, including its income and expenditure, for the year then ended- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice- and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI IISA5 {UKII and applicable law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirement5. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded thatthe trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertalntie5 relating to events or onditions that, individually or collectively. may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statement5 are authori5ed for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant section5 Qf this report Other information The other information comprises the information included in the trustees, annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not expre55 any form of assurance conclusion thereon. Our responsibility 15 to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material rnisstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material mi55tatement of this other information, we are required to report that fact. We have nothing to report in this regard. (Continued) Page 7 European Christian Mission Ireland Independent Auditorfs Report Year Ended 31 December 2022 Independent Audltorfs Report to the trustees of The European Christian Mission Ireland Icontinuedl Opinlon on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course ofthe audit: the information given in the trustees, report (incorporating the dirertors, report) for the financial year for which the financial statements are prepared is consistent with the financial statements- and the directors report included within the trustees. report has been prepared in accordance with applicable legal requirements. Matters on whlch we are required to report by exception In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit. we have not identified material misstatements in the directors, report. We have nothing to report in respect of the following matters in relation to which the Companie5 Act 2006 requires us to report to you if. in our opinion.. adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by u5,. or the financial statements are not in agreement with the accounting records and returns; or certain disclosures of directors, rernuneration specified by law are not made; or we have not received all the information and explanations we require for our audit,. or the trustees were not entitled to prepare the financial statements In accordance with the small companies, regime and take advantage of the small companies, exemption in preparing the directors, report and from the requirement to prepare a strategic report. Responsibilities of trustees As explained more fully in the trustees, responsibilities statement set out on page 5. the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable companls ability to continue as a going concern, disclosing. as applicable, matters related to going concern and using the going concern ba515 of accounting unless the trustees either intend to liquidate the charitable company or to cease operation5, or have no realistic alternative but to do so. Page 8 European Christian Mission Ireland Independent Auditorfs Report Year Ended 31 December 2022 Independent Auditorfs Report to the trustee5 of The European Christian Mission Ireland (continued) Auditorfs responslbilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK} will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non