Company registration number: 636953
Charity registration number." 102665
European Cl]ristian Mission Ireland
(A company limited by guarantee)
Annual Report and Financial Statemellts
for the Year Ended 31 December 2023
David Lyttle & Co Ltd
Chartered Accountants
Station House
46 Molc5WOrth Street
Cookstoivn
Co T)Tone
BT80 8PA

European Christian Mission Ireland
Contents
Reference and Athninistrative Details
Trustees, Report
2to6
Independent Auditors, Report
7tolO
Statement of Financial Activities
Ilto12
Balance Sheet
13
Statement of C&gh Flows
14
Notes to the Financial Statements
15to27

European Christian Mission Ireland
Reference and Administrative Details
Secret&ry
Mr Geoff Dona]dson
Charity Registration Number
102665
Company Registration Number
636953
The charity is incorporated in Northern Ireland.
3 BaIlymacross Avenue
Lisburn
Co Antrim
BT28 2GX
Registered Office
Auditor
David Lyttle & Co Ltd
Chartered A¢¢ountants
Station House
46 Molesworth Street
Cookstown
Co T)Tone
BT80 8PA
Page I

European Christian Mission Ireland
Trustees, Report
The trustees, who are directors for the purposes of comp8ny law, present the annual report together with the
financial statements and auditors, rwort of the charitable company for the year ended 31 December 2023.
Objeetives ind activities
Objeclivu, slrategles and ocdviiles
The principa] activities of the charity are to promote ministries of evangelism, discipleship. church planting and
church development in Europe along with their associated social action projects. It also seeks to reouil train. send.
support and care foT workers call¢d and equipped to fulfil such ministrie5.
Publlc benefil
Under the Public Benefit guideline& for religion to be charitable, it must be 'advanced'. i.e. promoted or ¢xtended.
As our charitable objects include the evangelisation of the peoples of Europe. and the establishing and Strengthening
of evangelical churches across Europe, we consider that we meet this definition. The identifiable benefits include the
transformation of lives through the gospel of Jesus ChrisL and the felloivship, friendships and relationships created
or restored through participation in the life of a local church. FurthennoTe. thc outworking of the Gospel of Jesus
Xhrist by 1he newly established Christian communities tends to the promotion of the relief of poverty and 5ickn¢ss
and the propagation of positive ethi¢al values. Th¢se benefits are available to members of the public from all levels
of social life across Europe, as we work in communities ranging from the affluenL such as in Austri4 through to the
very needy. such as in Bosnia. Ther¢ is no private benefit or harni flowing from the purposes.
The trustees conf￿￿ that they havc compiled with the requirements of section 4 (6) of the Charities Act (Northern
freland) 2008 to have due regard to the Charity Commission for Northern Ireland's guidance on publi¢ benefit and
the public ben¢fit requirement has inforn)ed the activities of the charitable ¢ompany.
Trustees and officers
The trustees and officers serving during the year and sinc¢ the y¢ar end were as follows..
Trustees:
Nfr Andreiv Graham Mccorniick
Mr John Leslie Patt¢rson (resigned 28 February 2024)
Ms Jcan Tubman
Rev Thomas Alastair McNeeley (r¢sigDed 31 May 2024)
Mr Gcofftey Baxter McIlrath
Mrs Lorraine Moore (appointed l January 2023)
Mr Tom Greer (appointed l F¢bnwy 2024)
Mr Gary Mahood (appointed l February 2024)
Secretary:
Mr Geoff Donatdson (appointed l January 2023)
Page 2

European Christian Mission Ireland
Trustees, Report
Structurfy governance alld management
oryanis￿l0￿al SÉructhre
The charity was incorporated as a company limited by guarantee on 8 March 2016. The company is exempt under
the legislation from using 'limited' &q part of its name.
The charity is registered with The Charities Commission for Northern Irelan& NIC102665. The charity is controlled
by its tnths 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 t￿￿e$ are members of the charitsble cotnpany and stand &s gu8rnitors of the charitsble company in the sum of
£1 each.
There ¢an be up to twelve trustees. Once appointed. 1TUStees serve for a period of four years. At le&st two truste¢s are
appointed by the existing board and at least one by the member of the mission at the annual general meeting&
Affiliation
European Christian Mission Ireland is in a covenant agreement with ECM Unternational) and the ternis of this
relationship are set out in a Covenant agreement signed by both parties.
The board of tnjstees of ECM {EnternationaI} is the overall governing body responsible for doctrinal and spiritual
principles a￿d the gcneral direction and development of ministries in Europe. The trnstees of European Christian
Mission Ireland are responsible for the promotion of work in Irelan￿ the recruitment and member ¢are of personnel
and the raising of resourccs to furth¢r the objectives of the eharttable company in Europe.
HUMAN RESOUECES
Office Staff
In 2023 there were four part time staff and two volunteers.
Missionaries and A5so¢iate Members
The core business of the mission continues to be recruitment and support of workers who servc the church in
Europe. At the end of 2023 ECM Ireland was supporting 43 members serving in Albani4 France. Kosovo, Sloveni
Serbi4 Polall￿ Portugal. Spain. Irelan￿ Greece, Bosni4 and Germany.
Promotion and Communications
ECM Ireland has continued to make knoivn the spiritual needs of Europ¢ kno1￿) through our websi￿, social medi
monthly prayer diary, tri-allnual ECM Life magazine. videos and through a variety of sp¢aktng ellgag￿ents. We
also hosted an ECM Supporters Day.
Page 3

European Christian Mission Ireland
Trustees, Report
Achievements and performance
ECM Ireland's principal a￿1Vity is that of Christian Missionary work in Europe. specifically the support of
Church-planting and discipleship through ECM (International). The ongoing focus in 2023 was in the areas of
promotioll of seryice opportunities in Europe. recruiting new mission workers. care for existing misston workers,
encouragement of prayer and giving for Europe.
ECWS Mission Statement
ECM'S n]ission statcm¢nt is to 'equip, ¢onnecL and multiply followers of Jesus through church planting and
discipleship across Europe,.
The mission statement can be expanded upon and ¢xplained more Clearly through the key words of "Equip.
Conneffjmultiply"
EQUIP
We identify people's God-given gifts and abilities and develop them into ministy and leadership.
W¢ train people to live out and speak out the good Deiys where they are.
We lovingly care for people. so they thrive in both life and ministy.
COIYNECT
We build networks so that God's resource5 in one place can extend his kingdom in another.
We encourage people to work ID teams. so their ministrie5 have greater impact.
We actively work together and form Pajtherships as a way of showing the unity of Christ's churth.
IULTIPLY
We mobilise and inspire people for God's mission in Europe.
We challenge people to become disciples of Jesus who thcmselves make more disciples.
We make possible the planting of healthy churches that reproduce naturally.
Financial Review
The results for the year are detailed on the Statement of Financial Activitics of the f￿ancIal statern¢nts. The n¢t
income for 2023 is £46.053 (2022- £87,664).
The balance OD unrestri¢ted fund5 at 31 D¢cember 2023 wa5 £83,442 (2022- £90,156) with a proprtion of this made
up of propert Capital being £62.000. The balance on restricted funds at 31 December 2023 was £417.096 (2022
£364,329) and all of this is contained within the balances at the year end.
Plans for the future
Recruitment
We currently have no candidates applying for membership although one enquiry is being followed up.
We have a team that is currently planning for 2025 'PastoTs to Pastors, evenl which aims to encourage national
workers in their knowledge of God. and to build up prayer eontact and other support for their ministries.
We will continue to folloiv up any enquiries from those who have an interest in working long or short lem in
Europe.
Office MAnagemeot
ECM appointed a new Ireland Dir￿tor. Geoff Donaldson.
Page 4

European Christian Mission Ireland
Trustees, Report
Partnering with others
Continue to build and develop partherships within ECM and with other Christian organisations through MAP. IMAP
and Global connections.
Communications
To sharpen our eommunieations via the chaT)nels mentioned above. W¢ are also aiming to run a roadshow style
event in 2025 to raise the profile of ECM.
Member C8re
Continue to support and equip our members who are involved in Church planting and discipleship in Europe.
Ststemettt of trustees, responsibilities
The tDJstees {who are aiso the directors of European Christian Mission Ir¢land for the purposes of company law) are
responsible for preparing thc ttustecs, report and the fmancial statements in accordance with applicable law and
United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice), including FRS
102 The Financial Reporting Standard applicable in the UK and Republic of Ir¢land"
Company law requires the trustees to prepare financial statements for each financial year. Under company law the
trustees must not approve the financial statements unless they are satisfied that they give a trne and fair view of the
state of affairs of the charitable company and of the incoming resources and application of resources, iDcluding its
income and ￿pendItur￿ of the charitable company for that period. In preparing these f￿ancial stat¢m¢nl4 the
trustees are required to:
sele¢t suitable accounting policies and apply them consistently.
observe the methods and principles in the Charities SORP.
make judgements and estimates are reasonable and p￿denl
stste whether applicable accounting standards, comprising FRS 102 have been folloived, subject to any material
departures diselosed a￿d explained in the financial statements. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that cau disclose with reasonable accuracy at any
time the financiat position of the charitable company and enable them to ensure that the fmancial statements comply
with the Companies Act 2006and Charities Act ￿Orthern Ireland) 2008. They ar¢ also responsible for safcguarding
the assets of thc charitable company and hence for taking reasonable steps for the prevention and detection of fraud
and other irregularities.
The trustees ore responsible for the maintenance and integrity of the corporate and financial information includ¢d on
th¢ charitable company's website. Legisl&tiOD governtng the preparation and disseEnination of financial statements
tnay diffcr from legislation in other jurisdictions.
Pag¢ 5

European Christian Mission Ireland
Trustees, Report
Disclosure ofinformation to audltor
Each tr￿tee has tsken steps that they ougbt to have taken as a trustee in order to make theJ2)selves awaTe of ally
relevant audit infoLTnation and to establisb that the cklarity's auditor is aware of that i￿OrnatiOn. The trustees
Cotth that there is no reievani illfotmation that they know of and of which they kllow the auditor is unaware.
The anllual report was approved by the trustees of the chaTity on ?8 October 2024 and signed on its behalf by:
J-QL
Ms Jean Tubman
Tr￿ste¢
Page 6

European Christian Mission Ireland
Independent Auditor's Report to tbe Members of European Cbristian Mission Ireland
Opinion
We have audited the financial statements of European Christian Mission Ireland (the '¢harity) for the year ended 31
December 2023. which comprise the Statement of Financial Activities. Balance Sheet, Statement of C&gh Flows. and
Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting
framework that has been applied in their preparation is United Kingdom Accounting Stsndards, eomprising
Charities SORP - FRS 102 'The Financid Reporting Standard applicable ill the UK Republi¢ of Ereland, and
applicable law (United Kingdom Genera]ly Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the stats of the ¢harity's affairs as at 31 D¢¢ember 2023 and of its incoming resources
and application of resourees. including its income and expenditure, for th¢ year then ended.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting PrdCti¢e; 8lld
have been prepared in accordance with the requirements of the Companies A¢t 2006.
Basis for opinion
We conductcd our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applieable
law. Our responsibilities under those ￿andardS are further described in the auditor responsibilities for the audit of
the financial statements seetion of our report. We are independent of thc charity in a¢cordance with the cthical
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 responsibilitics in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relatiug to going concern
In auditing the fman¢ial statement& we have con¢luded that the trustees use of the going concern basis of accounting
in the preparation of the financial slateEneDts is appropriate.
Based on the work we have perforn)e4 we havc not identif&ed any material uncertainties relating to events or
conditions thal individually or collectively. may east significant doubt on the cbarity's ability to continue as a going
concern for a period of al least twelve months from when the originaI fjnanciai statements were authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant
sections of this report.
Other information
The trustees are responsible for the other infonnation. The other illfornation comprises the inforniation included in
the anDual repor¢ other than the financial statements and our auditor's report thereon. Our opinion on the financial
statements does not cover the other inforniation and, except to the extent othcnvise explicitly stated in our repory we
do not express any forn] of assurance conclusion thereon.
In eonnection with our audit of the fmancial statements. our responsibility is to re￿ the other inforniation and. in
doing so. Consider whether the other infomiation is materially ineonsistent with the financial statements or our
knowledg¢ obtatned in the audit or otherwise appears to be materially misstated. If we identify such material
inconsistencies or appar¢nl material misstatements. we are required to determine whether there is a material
misstatement in the financial statem¢nts or a material misstatem¢nt of the other inforn)ation. If. based on the work
we have perfornied. w¢ Conclude that there is a material n]isstatement of this other infornlation. we are required to
rq)ort that fact.
Page 7

European Christian Mission Ireland
Independent Auditor's Report to the Members of European Christian Mission Ireland
We have nothing to report in this regard.
Opinion OD Other matter prescribed by the Companies Act 2006
In our Opinio￿ based on the ivork undertaken in the course of the audit:
the infornlation given in the Trustees, Report for the financial year for which the financial statements are
prq)ar¢d is consistent with the f￿￿1¢la1 statements. and
the Tn￿ceS, Report has been prepared in accordance with applicable legal requirements.
Matters on wbicb we are required to report by exception
In the light of our knowledge and understanding of the charity and its enviro]llnent obtained in th¢ course of the
audiL we have not identified material misstatements in the Trustees, Report.
We have nothing to report in respect of the following matters where the Companies A￿ 2006 requires us to report to
you if, in our opioion:
adequate accounting records have not bcen kepL or returns adequate for our audit have not been received from
branches not visited by us. or
the financial statements are not in agreellient with thc accounting records and retUrn5' or
¢¢rtain disclosurcs of trustees remuneration 5￿CIfIed by law are not made. or
we have not received all the inforniation and explanations we require for ow audit.
Responsibilitie5 of trustees
As explained more fully in the Statement of trustees, responsibilities (set out on pag¢ 5), the trnstees are responsibl¢
for the preparation of the financial statemcnts and for being satisfied that they give a tsue and fair view, and for such
internal control &8 the trustees dctermine is necessary to enabl¢ th¢ preparation of financial statements that are free
from material misState￿enL whether due to fraud or error.
In prq)aring the financial statemenQ the trustees are responsiblc for assessing the charity's ability to continue &8 a
going concern, disclosing, as applicable, matters related to going concern and using the going Concern basis of
accounting unless the ttustees either intend to liquidate the charity or to cease operations, or have no realistic
alternative but to do so.
Auditor responsibilities for the audit of the fJnanci#l statements
Our objectives are to obtain r¢asonablc assurance about whcther the financial statements as a whole are free from
material misstatement, whether due to fraud or eThor, and to Issue an auditor's 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
ISA5 WK) 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 influ¢nce the
economic decisions of users tsken on the basis of these financial statements.
The ¢xtent to which our procedures are capable of detecting irregularities. including fraud is detailed below..
Page 8

European Christian Mission Ireland
Independent Auditor's Report to the Members of European Christian Missioll Ireland
Because of the inherent limitations of an audiL Ihere is a risk that we will not detect all irregularities, in¢luding
those leading to a materia] misstatement in the fmancial sta(ements or non-compliance with regulation. This risk
increases the more that ¢ompliance with a law or regulation is removed from the events and transactions reflected in
the f]nancial s&tement& as ive will be less lik¢ly to becom¢ aware of instances of non-compliance. The risk is a150
greater regarding irregulwities occurring due to fraud rather than error. &8 fraud involv¢s intentional eoncealmen¢
forgery. Collusio￿ omission or misrepresentstion.
As part of an audit in accordance with ISAS (UK), we exercise professionla judgement and maintain professional
scepticism throughout the audit. We also'.-
Identify assess the risks of material misstatement of the financial statemenw whether due to fraud or error,
design and perfortn audit procedure responsive to those risk& and obtain audit evidence that is sufricient and
appropriate to provide a basis for our opinion. The risk of not dctccting a materia] misstatement rcsulting from
fraud is higher than for one resulting from error. as fraud May involve collusion. forgery, intentional omissions.
misrepres¢ntation& or the override of intern
Obtain an understanding of interna] control relevant to th¢ audit in order to design audit procedures that a
appropriate in th¢ circumstances, not for the purpose of expressing an opinion on the eff¢¢tiveness of the
intcrnal control.
Evaluate thc appropriateness of ac¢ounting policies used and the rthsonableness of accounting estimates and
related disclosures made by the trnstees.
Conclude on the approprtatcn¢s5 of the trustees use of the going concern basis of ￿COUntIng and, based on the
audit evidcnce obtained, whether a material uncertainity exists related to events or conditions that may cast
significant doubt on the company's ability to Continue as a going concern. If we conclude that a matcrial
uncertainty exists, we are required to draw attention in our auditols rcport to the related disclosures ill the
fman¢ial statements or. if such disclosures art inadequate, to modify our opinion. Our conclusions are bastd on
the audit cvidence obtained up to the date of our auditorfs report. How¢ver. future events or conditions may
cause the company to cease as a going concern.
Evaluate the overall pr¢sentatioD. Strncture and content of the financial statementy including the disclosures, and
whether thc fmancial statements r¢pTesent the underlying transactions and events in a manner that acheive fair
presentation.
We communicate with those charged with govemance regarding, among other matters, the pl￿ed scope and
timimg of the audit and significant audit findings. including any significant deficiencies in internal control that
ontrol identify during our audit.
Pag¢ 9

European Christian Missioll Ireland
Independent Auditor's Report to the Members of European Christian Mission Ireland
Use of our report
This ieport is made solely to the charitable company's trusree& as a body, in accordance Chapl¢r 3 of Part 16 of
the Companies Act 200
matters w¢ aTe require
. Our audit WO￿ has been undertak¢n $0 that we might slate lo the charity's tn￿¢C$ those
perniitt
by law, we
to state to them in an auditor's report and for no other purpos¢. To the fvlle5t ement
a body. for o
not accept OT &Ssume responsibility to anyone tsther than the ¢haritable company and its
audit worK for this report. or for the opinions we have fonned,
cGeagh (S¢nior S
For and on beha]f of David Lytt]e
Auditor)
Ltd. Statutory Auditor
Station House
46 Molesworth Stre¢1
Cooksioivn
Co Tyrone
BT80 8PA
28 October 2024
Pag¢ 10

European Christian Mission Ireland
Statement of Financial Activities for the Year Ended 31 December 2023
n¢luding Income and Expenditure Account and Statement of Totsl Recognised Gains and
Losses)
Unrestricted
funds
Restrieted
funds
Total
2023
Note
Income and Endowments from..
Donations and legacies
Investment income
Oth¢r income
46.427
4.106
5.475
804.568
850,995
4.106
5,475
Total income
56,008
804,568
860,576
Expenditure on:
Charitable activities
Other expenditwe
Total expenditure
(160,391)
(911)
(653.221)
(813.612)
{911)
(161,302)
(653,221)
(814,523)
Net (expenditur¢)/income
Trdnsfers between funds
(105.294)
98,580
151.347
98,580)
46.053
Net movement in funds
(6,714)
52,767
46.053
Reconciliation of funds
Total funds brought fonward
Total funds carried forward
90,156
364,329
454,485
19
83,442
Unrestricted
funds
417,096
Restricted
fuuds
500,538
Total
2022
Note
Income and Endowtnents from:
Donations and legacies
Investment income
Other income
75,882
610
5,573
682,179
758.061
610
5.573
Totst inei>me
82.065
682,179
764,244
Expenditure on:
Charitable activities
Other expenditure
(160,949)
(803)
(514.828)
(675.777)
{803)
Total expenditure
(161,752)
(514,828)
(676,580)
Net (expenditur¢)lincome
Transfer5 between fi￿dS
(79.687)
125,775
167,351
(125.775)
87.664
Net tnovement in funds
46.088
41.576
87,664
The notes on pages 15 to 27 forn] an integral part of th¢5e financiat ststemen
Pagell

European Christian Mission Ireland
Statement of Financial Activities for the Year Ended 31 December 2023
Uncluding Income and Expenditure Account and Statement of Total Recognised Gains and
Losses)
Unrestricted
funds
Restricted
funds
Total
2022
Note
Reconciliation of fulld5
Total funds brought fonvard
Total funds catri¢d fonvard
M,068
322,753
366,821
19
90,156
364,329
454.485
All of the charity's activities derive from continuing operdtions during the above two periods.
The funds breakdown for 2022 is shown in note 19.
The notes on pages 15 to 27 fonn an integral part of these financial statem¢nl&
Page 12

European Christian Mission Ireland
Olegistration number: 636953)
Balance Sheet as at 31 December 2023
2023
2022
Note
Fixed assets
Tangible assets
15
64,342
64,485
Currellt assets
Debtors
C&sb at baDk and in band
16
17
?1,288
42J,038
17.019
376,772
444,326
39J.791
Creditors: Amounts falling due within one year
Net current assets
18
3,791)
4J6.196
390.000
Net 2%sets
500,538
454.485
Fullds of the charity:
Restricted income funds
Restrkcted
417.096
364.329
Ullrestricted incom¢ funds
Unrestricted fjjnds
83,442
90. I56
Totsl funds
19
500.538
454,485
The financial statements on pages I I to 27 weTe approved by the trustees, alld &uthorised for issu¢ on 28 October
2024 and signed on their bel￿f by:
Ms Jean Tubman
TnLStee
The notes OD pages 15 to 27 forra an inkgral part of tbese financial statements.
Page 13

European Christian Mission Ireland
Statement of Cash Flows for the Year Ended 31 December 2023
2023
2022
Note
Cash flows from operating activities
Net c&8h income
46.053
87,664
Adjustments to cash flows from non-cash items
Depre¢iation
Investtnent iD¢ome
911
(4,106
803
610)
87,857
42,858
Working capitsl adjustments
(Increas¢)/decrease in debtors
Increasel{decrease) in ereditors
Net cash flows from operdting activities
Cash flows from investing activities
Interest receivable and similar income
Purchase of tangible fixed assets
Net cash flows from investing activities
Net increase in cash alld cash equivalents
Cash and cash equivalents at l January
Cash alld cash equivalents at 31 December
16
18
(4,269)
4,339
1,893
{376
42,928
89,374
4.106
{768)
610
(1,772)
15
3.338
(1.162)
46,266
88,212
376.772
288,560
423,038
376,772
All of ihe cash flows are derived from contiriuing operations during the above two periods.
The not¢s on pages 15 to 27 fonn an integral part of these financial statemen
Page 14

European Christian Mission Ireland
Notes to the FiDaDcial Statements for the Year Ended 31 December 2023
I Charity status
The charity is limited by guarantee, incorporated in Northern Erelan(L and consequently does not have share ¢apit&l.
Each of the trustees 1$ liable to contribute an amount not exceeding £Nil towards the assets of the charity in the
event of liquidation.
The address of its registered office is..
3 Ballymacr05s Avenue
Lisburn
Co Antrim
BT28 2GX
These financlal statements were authorised for issue by the trustees on 28 October 2024.
2 AccountjDg policies
Summary of signifjcant accounting policies and key accounting estimates
The principal accounting polici¢s applied in the preparation of these financial statements are set out below. These
policies have been consistently applied to all the years presented. unless otherwise stated.
Ststement of compliance
The financial st￿ernents have been prepared in accordance with Accounting and Reporting by Charities: Sthtement
of Recommcnded Practice (applicable to charitics preparing their a¢counts in accordan¢e with the Financia]
Reporting Standard applicable in the UK and R¢public of Ireland (FRS 102)) (issued in October 2019) - {Chariti¢s
SORP IFRS 102)), the Financial Reporting Staudard applicable in the UK and Republic of Ireland (FRS 102) and
the Companies Act 2006,
Basi5 of preparation
European Chrisliao Mission Ireland meets the d¢finition of a public benefit enlity under FRS 102. Assets and
liabilities are initipjly recO￿ls¢d at historical cost or transaction valu¢ unless oiheTWiS¢ Stated in the relevant
accountÈng policy notes.
Going concern
The trustees consider that there ar¢ no material uncertainties about the charity's ability to continue a going
concern nor any significant areas of uncertainty that affect ihe carying value of ￿Sets held by the charlty.
Income and eDdowmeDts
All income is recognised once the charity has entitlement to the income. it is probable that the income will be
received and the amount of the income receivable ¢an be measured reliably.
Page 15

European Christian Mission Ireland
Notes to the Financial Statements for the Year Ended 31 December 2023
Don￿lon$ andlegdcies
Donations are recognised when the cbarity has been notified in writing of both the amount and settlement date. In
the event that a donation is subject to conditions that require a level of perforniance by the ¢harity before the charity
is entitled to the fjjnds, the income is deferr¢d and not recognised until either those conditions are fully me¢ or the
fulfi]ment of those conditions is wholly within the eontrol of the charity and it is probable that these conditions will
be fulfilled in the reporting period.
IAveslmeAt incoft
Dividends are recognised once the dividend has been declared and llotifi¢ation h&s been received of the dividend
due.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditurc, tt is probabl¢
settlement is requir¢d and the amount cau be measured rcliably. All costs are atlocated to the applicable expenditure
heading that aggregate siznilar costs to that category. Wbere costs eaTtnot be directly attributed to particular headings
they have been allocated on a basis consistent with the use of resour¢es, with central staff costs allocated on the
bagis of time spenL and depreciation charges ￿located on th¢ portion of the ass¢t's use. Other support costs are
allo¢attd based on the spread of staff costs.
Charitable aetlviti
Charitable expenditure comprises those costs incurred by the charity in the delivery of its a¢livities and services for
its benefi¢iaries. It iTrcludes both Costs that can be allocated directly to such activities and those costs of an indirect
natwe necessary to support them.
Governance Costs
These include the costs atiributable to th¢ charity's compliance with constilutional and statutory requirements,
including audit. strategi¢ management and trustees meetings and reitnbursed expenses.
Taxation
The charity is considered to P&5S the tests set out in Paragraph I Schedule 6 of the Finan¢e Act 2010 and therefore tt
meets the def]nition of a charitable company for UK corporation t&x purposes. Accordingly, the charity is potentially
exempt from tsxation in respect of income or capital gains received within categories covered by Chapter 3 Part I I
of the Corporation Tax Act 2010 or Section 256 of the T&xation of Chargeable Gains Act 1992, to the extent that
such income or gains are applied exclusively to charitable purposes.
T#ngible fJx¢d assets
Individua] fixed assets costing £250 or more are initially recorded at ¢osL less any subsequent accumulated
depreciation and subsequent accumulated impairment losses.
Depreeiation #nd amortisatioD
Dep￿CIation is provided on tangible fixed assets so as to write off the cost or valuation. less any estimated residual
value. over their exp¢rted useful economic lif¢ as follows..
Page 16

European Christian Mission Ireland
Notes to the Financial Statements for the Year Ended 31 December 2023
Asset class
Fixtures. fittings and equipment
Depreciation method and rate
25 % strdight line b￿lS
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services perfonned in the ordinary course of
business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost
using the effective interest metho¢ less provision for impairmenL A provision for the impairment of trade debtors is
established when there is objective evidence that the charity will not be able to collect all amounts due according to
the o[igin￿ ternis of the receivables.
Cash cash equivalents
Cash and cash equivaIents comprise cash on hand and call deposits. and other short-terni highly liquid tnvestments
that arc readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade credfitors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Accounts payable aTe classified &8 current liabilities if the charity does not have an
unconditional righL at the end of the ￿porting period. to defer setttemcnt of the credilor for at least twelve mollths
aft¢r the reporting date. If there is an unconditional righi to defer settlement for at llxst twelve months after the
reporting date. they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using
the effective intcrest method.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, Det of transaction costs. Interest-bearing borrowings
are subsequently carried at amortised cosL with the diffcrenGe between the proceeds, llet of transaction costs, and the
amount due on redemption being re¢ognis¢d as a charge to the Statement of Financial A¢tivitie5 over the period of
the relevant borrowing.
Interest expense i5 recognised on the basis of the effective interest method and is included in interest payable and
similar charges.
BO￿OWingS are classified as current liabilities uDIes5 the charity has an unconditional right to defer settlement of the
liability for at least twelve months after the reporting date.
Page 17

European Christian Mission Ireland
Notes to tbe Financial Statements for the Year Ended 31 December 2023
Foreign exchange
TranS￿tionS in foreign currellcies are recorded at the rnte of exebange at the date of the transaction. Monetary assets
and liabilities denominated in foreign currcncies at the balance sheet date are reported at the rate5 of exchange
prevailing at that date.
The results of overseas operations are trnnslated at the average rates of exchange during the period and their balance
sheets at the rate5 ruling at the balance sh¢¢t date. Exchange differences arising Oll translation of the opening net
assets and results of ovtrse&s operations are reported in other comprehensive income and a¢¢umulated in equity
(attributed to non-controlling interests a5 appropriate).
Other exchange diLferences are recO￿lSed in the Statement of Financtal Activities in the period in whicb they arise
except for:
l) exchange dtffer¢DC¢S on transactions entered into to hedge certain foreign curreney risks (see above).
2) exchange differences arising on gains or losses on non-monetsry it¢in5 which are recognised in other
comprehMsive iticome. ond
3) in the case of the consolidated fmanciaI sta*m¢nt% exchange differences on monetary items receivable from or
payable to a foreigu operation for which settlement is neilher plallned nor likely to occur (therefore forniing part of
the net investment ffin the foreign operation). which are r¢cognised in other comprehensivc income and reported
under equity.
Fund structure
Unrestricted income funds are general fimds that are available for use at the tru5te¢s discretion in furtherance of the
objectives of the charity.
Designated funds are unre5trictrd funds Set aside for specific Purposes at thc discretion of the trustees.
Restricted income funds are those donated for us¢ in a particular area or for specifi¢ purposes. the use of which is
restricted to that area or purpose.
Financial instruments
Clossificalion
Financia] assets and financial liabilities are recognised when the charity becomes a party to the contractuat
provisions of the instntment.
Financial liabilities and equity instruments are class?fied according to the substance of the contractual aTrangements
enter¢d into. An equity instrument is any contra¢t that eYidenc¢s a residual interest in the assets of the charity after
deducting a]1 of its liabilities.
Page 18

European Cbristian Mission Ireland
Notes to the Financial Statements for the Year Ended 31 December 2023
Recognition and meusuremenl
All financi￿ assets and liabilities are initially me&%ured at transaction price (including transaction costs), except for
those financial &ss¢ts Classified as at fair value through profit or loss, Ivhich are initially measured at fair value
(which is nomally the transaction price excluding transaction costs). unless the arrangcmtnt constitutes a financing
transaction. If an arrangemeDt ¢onstitutes a financing transaction. the financial asset or fm8n¢ial liability is me&sured
at the present value of the future payments discounted at a market rat¢ of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of fillanci￿ position and only when there exists
a Icgally enforceable right to set off the recognised amounts and the charity intends either to settle on a net b￿ls. or
to realise the &5set end settle the liability simultaneously.
Fittancial assets are derecognised when ond only when &) the contractual rights to the cash tIow5 from the financial
asset expire or are settled. b) the ch￿lty transftts to another paty substantiatly a]1 of the risks and rewards of
oM￿ership of the financiat &sseL or c) the charity, despite having retained some, but not all. Significant risks and
rewards of ownership. has transferred control of the asset to another paty.
Financial liabilities are derecognised only wh¢n the obligation specified in the contracl is discharged. eaneelled or
expires.
Page 19

European Christian Mission Ireland
Notes to the Financial Statements for the Year Ended 31 December 2023
Debi lftstruments
Debt instruments wbich meet th¢ following conditions are subsequently measured at amortised cost using the
effective interest method..
(a) The contr&ctual return to the holder is (i) a r￿ed amounL (li) a positive fixed rate or a p051tive variable rate. or
{iii) a combination of a positive or a negative flxed rate and a positive variable rate.
(b) The coDtrart may provide for repayments of the prin¢ipal or the Teturn to the holder (b￿ not both) to be linked to
a single relevant obscrvable index of general price inflation of the currency in which the debt instrument is
denominated, PTovided such links are not leveraged.
(c) The contract may provide for a detenninable variation of the return to the holder during the life of the insttvmen¢
provided that (i) the new rate sat15fies condition (a) and the variation is not Contingent on future events other than (l)
a change of a contractual variablc rate. (2) to protect the holder against credit deterioration of the issuer; {3) changes
in levies applied by a centra] bank or arising from changes in releV￿t taxation or law. or {ii) the new rate is a market
rate of interest and satisfies condition (a).
(d) There is no contractual provision that could. by its tenDS. result in the holder losing the principal amount or any
interest attributsble to the current period or prior periods.
(e) Contractual provisions that p¢rn]it ihe issuer to prepay a debt instrument or pcrnilt the holder to put it back to the
issuer before maturity are not contingent on future events. other than to protect the holder against the credit
deterioration of the issuer or a change in Control of the issuer, or to protect th¢ holder or issuer against changes in
levies applied by a central bank or arising from changes in r¢levant t&xation or law.
(O Contractuat provisions may pennit the extension of the temi of the debt instrumenL providcd that the return to
the holder and any other contra￿￿1 provisions applicable during the extended tenn satisfy the conditions of
p&ragraphs (a) to (c).
Debt instruments thai are classified as payable or reeeivable within one year on initial recognition and which meet
the above conditions are measured at the undiscounted amount of the cash or other eonsideration expected to be paid
or reeeivel net of impainnent.
With the exception of some hedging instruments. other debt instruments not meeting these conditions ar¢ measured
at fair value through profit or los&
Commitments to make and r￿e1ve loan5 which meet the conditions mentioned above are Me&gUr￿ at cost (which
may be nil) less impairniellt.
Inves¢ments
Investments in non-¢onvertibl¢ preference shares and non-puttable ordinary or preference shares (where shares are
publicly traded or their fair value is reliably measurabl¢) are mcasured at fair value through profit or loss. Where fair
value cannot be measured reliably, investtllents are measured at cosi less impairrnent.
Investments in subsidiaries and associates are m¢a5ured at cost less impairnient. For investments in subsidiaries
acquired for consideration including the issue of share5 qualifying for merger relief, cost is measured by reference to
the nominal value of the shares issu¢d plus fair value of oth¢r consideration. Atiy premium is ignored.
Page 20

European Christian Mission Ireland
Notes to the Financial Statements for the Year Ended 31 December 2023
Derlv¢tslveflnancial instrumeftts
The charity Uses derivativ¢ financi￿ instruments to reduce exposure to foreign exchange risk and interest rate
movements. The charity does not hold OT Issue derivative financial instruments for speeulative purposes.
Derivatives ￿e initially recognised at fair value at the date a derivative contract is entered into and are subsequently
r¢rneasured to their fair value at each reporting date. The resulting gain or loss is reeognised in statement of financial
tivities itnmediately unles5 the derivative is designated and effective as a hedging instrumenl, in which event the
timing of the recognition in statement of fmancial activities depends OD the nature of the hedge relationship.
Fair value measuremenl
The best evidence of fair value is a quoted price for an identical &%set in an active market. When quoted price5 are
unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long ￿ there
has not been a significant change in economic circumstances or a significant lapsc of time sinc¢ the transaction took
place. If the Enarket is not active and re¢ent transactions of an identical &gset on their own are not a good estimate of
fair value. th¢ fair value is estimated by using a valuation technique.
3 Income from donations and legacies
Unrestricted funds
De$ignated
General
Restricted
funds
Total
fulldj
Donations and legacies,.
Gift aid reclaimed
Regular giving and capilal donations
Total for 2023
1.188
12.549
1,407
31,283
50.037
754,531
52.632
798,363
13,737
32.690
804,568
850,995
Totsl for 2022
53,857
22,025
682.179
758,061
4 Investment income
Unrestricted
funds
General
Total
funds
Interest receivable and similar income.
Interest receivable on bank dcposlts
Total for 2023
4,106
4.106
4.106
4,106
Totsl for 2022
610
610
Page 21

European Christian Mission Ireland
Notes to tbe Financial Statements for the Year Ended 31 December 2023
5 Other income
Unrestrietsd
funds
Gener¥1
Totsl
funds
ReDtal income
5,475
5.475
TotAI for 2023
5,475
5,475
Total for 2022
5.573
5,573
6 Expenditure on charitsble activities
Unrestricted funds
De$igDated
General
Restricted
funds
Total
funds
Note
Cbaritable Activities
Staff costs
Governance costs
24,508
60,136
70,227
5,520
653,221
737.865
70.227
5.520
Total for 2023
24,508
135.883
653.221
813,612
Total for 2022
55,126
105.823
514,828
675.777
Activity
undertaken
directly
Totsl
expenditure
Direct Costs
Employment Costs
Establishment Costs
Office Expenses
Printing. Postage & Stationery
Subs¢riptions
Sundry and other costs
Travel and Subsistence
Advertising and Promotion
Bank Charges
Foreign Currency Losses
TotAI for 2023
678,642
70.228
4.660
8,613
5.378
744
678.642
70.228
4,660
8,613
5.378
744
31,031
5,647
3,405
400
(655)
31,031
5.647
3.405
400
(655)
808,093
808,093
Totsl for 2022
670,979
670,979
Pagc 22

European Christian Mission Ireland
Notes to the Financial Statements for the Year Ended 31 December 2023
In addition to the expenditure analysed above, there are also governanee costs of £5.520 (2022 - £4.800) which
relate directly to charitable activities. See note 8 for further detsils.
7 Otber expenditure
Unrestrietsd
funds
General
Total
funds
Note
Dep￿latiOn. amortisation and other similar costs
911
911
Totsl for 2023
911
911
Totsl for 2022
803
803
8 Aualysis of govern#nee aDd support costs
Governance Costs
UDre5tricted
funds
General
Total
funds
Audit fees
Audit of th¢ financial ststcments
Illdependent examiner fees
Examination of th¢ financia] statements
Legal fees
2,550
2,550
2,250
720
2,250
720
Totsl for 2023
5,520
5,520
Totsl for 2022
4.800
4,800
Page 23

European Christian Mission Ireland
Notes to the Financial Statements for the Year Ended 31 December 2023
9 Net incomingloutgoing resources
Net incoming resources for the year include:
2023
2022
Audit fees
Depreciation of fixed assets
2,550
911
2,400
803
10 Trustees remuneration and expenses
No trustees. nor any persons connected wtth them, have received any remuneration from the charity during the year.
11 Staff Costs
The aggregate payroll costs were a5 follows:
2023
2022
Stsff costs during the year were:
Wages and salortes
Pension costs
68.182
2.045
49,923
1,175
70.227
51.098
No employee r￿e1Ved emoluments of more than £60.000 during the year.
12 Independent examiner's retDuneration
2023
2022
Examination of the fman¢ial statements
2,250
1,740
13 Auditors, remuneration
2023
2022
Audit of the fmancial statements
2,550
2,400
Page 24

European Christian Mission Ireland
Notes to the Financial Statements for the Year Ended 31 December 2023
14 Taxation
The charity is a registered charity and is therefor¢ exempt from t￿atIOn.
15 Tangible fixed assets
Land and
buildings
Furnithre and
equipment
Totsl
Cost
At l January 2023
Additions
62,000
13,864
768
75.864
768
At 31 December 2023
62.000
14,632
76.632
Depreciation
At l January 2023
Charge for th¢ year
At 31 December 2023
11.379
911
11,379
911
12,290
12.290
Net book value
At 31 December 2023
62,000
2.342
64,342
At 31 De¢en)ber 2022
62,000
2,485
64,485
16 Debtors
2023
2022
Prepaym¢nts
Other debtors
20.288
1.000
15,907
1,112
21,288
17.019
17 Cash and cash equivalents
2023
2022
Cash at bank
423,038
376,772
18 Creditors: amounts falling due witbin one year
Page 25

European Christian Mission Ireland
Notes to the Financial Statements for the Year Ended 31 December 2023
2023
2022
Trade creditors
Other tsxation and social security
Other creditors
Accruals
1.784
2,248
(2)
4,100
292
(i)
3.500
8,130
3.791
19 Funds
Balance at
31
December
2023
Balance at I
JAnuary
2023
Incoming
resources
Resource5
expended
Transfers
Unrestritted funds
General
79.978
42.271
(136,794)
80,683
66.138
Designated
Total unrestricted fllnds
10.178
13,737
24.508)
17,897
17.304
90.156
56,008
(161,302)
(653.221)
98,580
(98,580)
83.442
Restricted funds
364.329
804,568
417.096
Tot*1 funds
454,485
860.576
{814,523)
500,538
Balance at
31
De¢ember
2022
Balance #t I
January
2022
Ineorning
resources
Re50ur¢¢s
expended
Transfers
Unrestricted funds
Generat
41.052
28,208
(106,626)
(55,126)
117.344
79,978
Designated
3.016
53,857
8,431
10,178
Totsl unrestricted funds
44,068
82,065
(161.752)
(514,828)
125,775
90.156
Restricted fund5
322,753
682,179
{125.775)
364.329
Totsl funds
366.821
764.244
(676.580)
454.485
Page 26

Europeall Christian Mission Ireland
Notes to the Financial Statements for the Year Ended 31 December 2023
20 Analysis of net assets between funds
Unrestricted
funds
Genergl
Total funds at
31 December
2023
Restrieted
funds
Tangtble fjxed assets
Current assets
Current liabilities
64.342
{33.253)
(8,130)
64,342
444,326
(8,130)
500.538
477.579
Total net assets
22.959
477.579
Unrestricted
funds
General
Total funds at
31 December
2022
Restricted
funds
Tangible fLxed assets
Current assets
Current liabilities
64.485
29,462
(3,791)
90,156
64.485
393.791
(3,791)
364.329
Total n¢t assets
364,329
454.485
21 Analysis of net fund5
At31
December
2023
At l January
2023
C8sh at bank and in hand
376.772
376.772
Nd debt
376.772
376,772
At31
December
At l Janu#ry
2022
2022
Cash at bank and in hand
288,560
288.560
Net debt
288.560
288,560
22 Related party transactions
There were no related paty Iran5action5 in the year.
Page 27