Company registration number.. ￿636953
Ch￿lty registration number: 102665
European Christian Mission Ireland
(A company limited by guarantee)
Annual Report and Finallcial Statements
for the Year Ended 31 December 2024
David Lyttie & Co Ltd
Chartered Accountants
Station House
46 Molesworth Street
Cookstown
Co Tyrone
BT80 8PA

European Christian Mission Ireland
Contents
Reference and Administrative Details
Trustees, Report
2to6
Independent Auditors, Report
7t0 10
Statement of Financial Activities
Ilto12
Balanc¢ Sheet
13
Statement of Cash Flows
14
Notes to the Financial Statements
15to27

uropean Christian Mission Ireland
Reference and Administrative Details
Trustees
Mr Andrew Graham McCorn]ick
Ms Jean Tubman
Mr Geofftey Baxter McIbath
Mrs Lorraine Moore
Mr Tom Greer
Mr Gary Mahood
Mr Geoff Donaldson
Secretary
Charity Registration Number
102665
Company Registration Number
N1636953
Th¢ ¢harity is incorporated in Nortbern Ireland.
3 Ballymacross Avenue
Lisburn
Co Antrim
BT28 2GX
Registered Office
Auditor
David Lyttie & Co Ltd
Chartered Accountants
Station House
46 Molesworth Street
Cookstown
Co Tyrone
B T80 8PA
Page I

European Christian Mission Ireland
Trustees, Report
Th¢ trustees, who are directors for the purposes of company law, present the aDnua] report together with the
fmancial statements and auditors, report of th¢ charitable company for th¢ year ended 31 December 2024.
objectiv￿ and acttvities
Objecthiay, strntegies and aclivilies
The piincipal activities of the charity are to promote ministries of evangelism, discipleship, church planting and
hurch development in Europe along with their associated Social action projects. It also seeks to recnJiL traio send,
support and care for workers caIled and equipp¢d to ￿lfil such ministries.
Public benefil
Under the Public Benefit guidelines, for religion to be charitsble, it must be 'advanced', i.e. promoted or extended.
As our clwitable objects include the evangelisation of the peoples of Europe. and the estsblishing and strengthening
of evangelical churches across Europe, we consider that we meet this defjnition. The identifiable benefits include the
transfornlation of lives through the gospel of Jesus Christ, and the fellowship, friendships and relationships created
or restored througb participation in the life of a local church. Furthermore, the outworking of the Gospel of Jesus
Christ by the newly established Cbristian communities tends to the promotion of the relief of povety and sicl(ness
and the propagation of positive ethical values. 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 affluenL such as in Austri4 through to the
very needy. such as in Bosnia. There is no private benefit or harm flowing from the purposes.
The trustees confirn] that they have compiled with the requirements of section 4 (6) of the Charities Act (Northern
treland) 2008 to have due regard to the Charity Commtssion for Northern Ir¢land's guidance on public benefit and
the public benefit requirem¢nt has infornied the activities of the charitable company.
Trustees and O￿leerS
The trustees and officers seNing durlng the year and since the year end were as follows:
Trustees..
Mr Andrew Graham Mccorniick
Mr John Leslie Patterson (resigned 28 February 2024)
Ms Jeall Tubman
Rev Thomas Alastair McNeeley (resigned 31 May 2024)
Mr Geoffrey B￿er McIlrath
Mys Lorraine Moore
Mr Tom Greer (appointed l February 2024)
MT Gary Mahood (appointed l Feb￿￿ 2024)
Secretsry:
Mr Geoff Donaldson
Page 2

European Christian Mission Ireland
Trustees, Report
Structureg governance and management
Organisationol structhre
The charity was incorporated as a company limited by guarantee on 8 March 20 16. The company is exempt under
the legislation from using 'lin]ited' as part of its name.
The charity is registered with The ChaTKties Commission for Northern Ireland, NIC102665. The charity is controlled
by its trustees who are directors of the company for the pwposes of the Companies Act 2006 and is governed by the
provisions contained within the Memorandum and Articles of Association.
All trustees are members of the charitable company and stand guarantors of the charitable company in the sum of
£1 each.
There can be up to twelve trustees. Onc¢ appointed, trustees serve for a period of four years. At least two trusfres are
appointed by the existing board and at least one by the member of the mission at the annual genernl meetings.
Affiliation
European Cbristian Mission Ireland is in a covenant agreement with ECM (International) and the ternis of this
relationship are set out in a Covenant agreement signed by both parties.
The board of trwstees of ECM (International) is the overall governing body responsiTrile for doctrinal and spiritual
principles and the general direction and development of ministri¢s in Europ¢. Th¢ tti]st¢es of European Christian
Mission Ireland are responsible for the promotion of work in Ireland, the recruittnent and member care of personnel
and the raising of resources to further the objectives of the charitable company in Europe.
EtUMAN RESOURCES
Office Staff
In 2024 there were four part time staff and two volunteers.
Missiollaries and Associate Members
The core business of the mission continues to be recruitment and support of workers who serve the church in
Europe. At the end of 2024 ECM Irelalld was supporting 43 members serving in AlbanÈa, Frdnce, Kosovo, SloveniA
Serbi4 Polall￿ Portugal, Spain, Irelan4 Greece, Bosnia, and Gern]any.
Prornotion and CommuDÈcations
ECM Ireland has continued to make known th¢ spiritual needs of Europe known through our websits, social medi4
monthly prayer diary, tri-annual ECM LÈf¢ magazine, videos and tl]rough a variety of speaking engagements. We
also hosted an ECM Supporters Day.
Page 3

European Christian Mission Ireland
Trustees, Report
Achievements and performance
ECM Ireland's principal activity is that of Clristian missionary work in Europe, specifically tbe support of
burch-planting and discipleship through ECM (International). The ongoing focus in 2023 was in the areas of
promotion of service opportunities in Europe, recruiting new mission workers, care for existing mission work¢TS,
encouragement of prayer and giving for Europe.
ECMS Mission Statement
ECM'S mission statement is to 'equip, connecL and multiply followers of Jesus through church planting and
discipleship across Europe,.
The mission ststement can be expanded upon and explained more clearly through the key words of "Equip,
CoDn¢ct,Multiply"
EQUIP
We identify people's God-given gifts and abilities and develop them into ministy and leadership.
We train people to live out and speak out tbe good news where they are.
We lovingly care for people, so they thrive Rn both life and ministry.
CONNECT
We build networks so that God's resources in one place caTh extend hi5 kingdom in another.
We encourage people to work in teams, so their ministries have greater impact.
We actively work together and forn] partnerships as a way of showing the unity of Chrisvs church.
I￿uLT[PLy
We mobklise and inspire people for God's mission in Europe.
We Challenge people to become dis¢ipl¢s of Jesus who themselves make more disciples.
We make possible the planting of healthy Churches that r¢pToduce natUTally.
Financial Review
The results for tbe year are detailed on the Statement of Financial Activities of the flltsncial statements. The net
expenditure for 2024 is (£51,862) (2023 - Income of £46,053).
The balance on unrestricted funds at 31 Dec¢tnber 2024 w&s £70,826 (2023 - £83,442) with a PTOPOrtion of this
made up of property capital being £62,000. The balance on restricted fimds at 31 December 2024 was £377,850
(2023 - £417,096) and all of this is contained within the bank balances at the year end.
Plans for the future
Recruitment
We cuThntly have no candidates applying for metnbership although one enquiry is being followed up.
We have a team that is cunently planning for 2026 'Gospel Workers Gathering, event, which aims to encourage
national workers in their knowledge of God, and to build up prayer contact and other support for tbeir ministries.
This is a follow up to the same event success￿11Y held in May 2025.
We will continue to follow up any enquiries from those who have an interest in working long or short tern] in
Europe.
Office Management
Page 4

European Christian MissioD Ireland
Trustees, Report
ECM Ireland employ5 an Operations Manager (St¢ph¢n Megrath) who reports to the ECM Ireland Director (Geoff
Donaldson).
Partnering with others
Continue to build and develop partnerships within ECM and with other Christian organisations through MAP, IMAP
and Global Connections. In 2024 a MOU w&s established between Exodus and one of the ECM ITeland missionaries
serving in Spain - this facilitated the creation of Exodus Spain.
Communications
To shao)en our communications via the channels mentioned abov¢, we held roadshow style events early in 2025 to
rais¢ the profile of ECM.
Member Care
Continue to support and equip our members who are involved in Church planting and discipleship in Europe.
ststement of trustees, responsibilities
Th¢ trustees (who aTe also the dir¢rtors of European Christian Mission Ireland for the puryoses of company law) are
responsible for preparing the trustees, report and the financial statements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS
102 "The Financial Reporting Standard applicable in the UK and Republic of ITeland
Company law requires the trnstees to prepare financial statements for each fll]ancial year. UndeT company law the
trustees must not approve the financial staten]ents unless they are satisfied that they give a true and fair view of the
state of affairs of the charitable company aThd of the incoming resources and application of Tesources, including its
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 apply them consistently.
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prndent.
state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material
departur¢s disclosed and explained in the financial statements. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitabl¢ company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any
titne the financial position of the charitable company and enable them to ensure that tbe financial statements comply
witb the Companies Act 2006and Charities Act (Nortbern Ireland) 2008. They are a150 responsible for safeguarding
the assets of the charitable company and hence for tsking reasonable st¢ps for the prevention and detection of fraud
and other irregularities.
The ttvstees are responsible for the maintenance and integrity of the corporate and financial information included on
the charitable con]pany's website. Legislation governing the preparation and dissemination of f]nancial statements
may differ from legislation in other jurisdictions.
Page 5

European Christian Mission Ireland
Trnstees, Report
Disclosure of infonnation to auditor
Each trustee Ims taken steps that they ought to have taken as a trustee in order to make themselves aware of any
relevant audit inforniation and to establish that the charity's auditor is aware of that infonnation. The trustees
confirni that there is no relevant infonnation that they know of and of which they know the auditor is unaware.
The annual report was approved by tbe trust¢es of the charity on 18 September 2025 and signed on its behalf by:
Ms Jean Tubman
Trustee
Page 6

European Christian Mission Ireland
Independent Auditor's Report to the Members of European Christian Missxon Ireland
Opinion
We have audited the financial ststements of European Christian Mission tr¢land (the 'charity') for the year ended 31
DecembeT 2024, which comprise the Ststement of Financial Activities, Balance Sheet, Statement of Cash Flows, and
Notes to the Financial Staternents, including a SUMM￿ of SI￿11fiCant accounting policies. The fjnancial reporting
framework that has been applied in their prepardtion is United Kingdom Accounting Standards, cornprising
ChaTities SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ir¢land' and
applicable law (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the stste of tbe charity's affairs as at 31 December 2024 and of its incoming resources
and application of resources, including its income and expenditure, for the year th¢n etkded.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practi¢¢' and
have been prepared in accordance witb the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audkt in accordance wkth International Standards on Auditing (UK) OSAS (UK)) and applicable
law. Our responsibilities und¢r those standards are fillther described in the auditor responsibiIities for the audit of
the financial statements section of our report. We are indep¢ndent of the charity in accordance with the ethical
requirements that are relevant to our audit of the fAnancial statements in th¢ UK, including the FRC'S Ethica]
Standard, and we have fulfilled our other ethical responsibilities 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 relating to going concern
In auditing the financial statements, we have concluded that the tntstecs use of the going concern basis of accounting
in the preparation of the financial statements is appropriate.
Based on the work we have perforn]e(L we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast SI￿lficant doubt on the charity's ability to continue as a going
oncern for a period of at least twelv¢ months from when the original financial statements were authorised for issue.
Our responsibilities and the responsibilities of the tsvst¢¢s with respect to going concern ￿e described in the relevant
sections of this report.
Other information
The trustees are responsible for the other inforniation. The other infornmtion comprises the inforn]ation included in
the annual report, other than the fmancial statements and our auditor's report thereon. Our opinion on the financial
statements does not cover the other inforniation all￿ except to the extent otberwise explicitly stated in our reporL we
do not express any fonn of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the otbeT inforniation and, in
doing so. consider whether the other inforn]ation is materially inconsistent with the financial statements or our
knowledge obtained in the audit or otherwise appears to b¢ materially misstated. If we identify such material
inconsistencies or apparent materkal misstatements, we are required to detern]ine whether there is a material
misstatement in the fjnancial statements or a material misstatement of the other iDfom]ation. If, based on the work
we have perfoTmeQ we conclude that there is a material misstatement of this other Inforniatlo￿ we are required to
report 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 on other matter prescribed by the Companies Act 2006
In our opinioffj based on the work undertaken in the course of the audit:
the ]nforn￿tioll given in tbe Trustees, Report for the financial year for which the financial statements are
prepared is consistent with the fiJ]aDcial statements. and
the TTustses' Report has been prepared in accordance with applicable l¢gal Tequirements.
Matters on which we are required to report by exception
In the light of our knowledge and undeTStanding of the charity and its environment obtsined in the cours¢ of the
audit, we have not identified material misstatements in the Trustees, Report.
We have nothing to report in respect of the following matters wheTe the Companies Act 2006 requires us to report to
you if, in our opinion:
adequate accounting records have not been kep¢ or returns adequat¢ for our audit have not been received from
branches not visited by us. OT
tbe financial statements a￿ not in agreement with the accounting records and rettwns. or
certain disclosures of trustees remuneration specified by law are not nthde. or
we have not received all tbe infornlation and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Statement of trustees, responsibilities (set out on page 5), the trustees are responsible
for the preparation of the fmancial statements and for being satisfied that tbey give a tsue and fair view, and for such
internal control as the tn￿teeS deterniine is necessary to enable the preparation of f￿anCIal ststernents that ar¢ free
from material mi5StatemenL whether due to fraud or error.
ID preparing the fmancial statements, the trustees are responsible for assessing the charity's ability to continue as a
going concern, disc105ing, as applicable, matters related to going concern and using tbe going concern basis of
accounting ￿￿esS the trustees either infrnd to liquidate the charity OT to cease operations, or have no realistic
alternative but to do so.
Auditor responsibilities for the audit of the f￿ancIal statements
Our objectives are to obtain reasonable assrnce about whether the financial statements as a whole ar¢ free from
material misstatement, whetber due to fraud or e￿0[, and to issue an auditor's report that includes our opinion.
Reasonable assuTance 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 mi5Statement when it exists. Misstatements can arise from fraud or error
and are Considered material if, individually or in the aggregats. they could reasonably be expected to iDfiuence the
economic decisioD5 of users taken on the basis of these fmancial statements.
The extent 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 Mission Ireland
Because of the inherent limitations of an audit, there is a risk that we will not d¢tect all irregularitie5, including
those leading to a material misstatement in the financial statement5 or non-compliance with regulation. This risk
increases the more that compliance with a law or regulation is removed from the events and transactions reflected in
the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also
greater regarding irregularities ocCU￿1ng due to fraud rather than ern)r, as fraud involves intentional concealment,
forgery, collusion, omission or rnisrepresentation.
As part of an audit in accordance with ISAS (UK), we exercise professional judgement and maintain professional
scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the f￿￿]cial statements, whether due to fraud or error,
design and perfonn audit procedures responsive to those risks, and obta3n audit evid¢nce that is sufficient and
appropriate to provide a basis for our opinion. The risk of not detecting a material misstat¢ment resulting from
fraud is higber than for one resulting from error, as fraud may involve Collusio￿ forgery, intentional omissions,
misrepresentations, or the overTide of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures tbat are
appropriate in the circumstallces, but not for the purpose of expressing an opinion on the effectiveness of the
charity's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and
T¢lated dksclosures made by the trustees.
Conclude on tbe appropriateness of the trustees use of the going concern basis of accounting and, based on the
audit evidence obtaIThe￿ whether a material uncertainty exists related to events or conditions that may cast
significant doubt on the charity's ability to continue as a going concern. If we conclude that a material
uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the
financial statements or. if such disclosures are inadequate, to modify our opRnion. Our conclusions are based on
the audit evidence obtained up to the date of OUT auditor's report. However, future events or conditions may
cause the chority to cease to continue as a going concern.
Evaluate the overall presentation. structure and content of the f￿anCIal statements, including tbe disclosures, and
whether the flljancial statements represent the underlying transa¢tions and events in a manner that achieves fair
presentation.
We communicate with those charged with governance regarding, among other matters, tbe planned scope and timing
of the audit and significant audit fmdings, including any sigThificant deficiencie5 in internal control that we identify
duTing OUT audit.
Pag¢ 9

European Christian Mission Ireland
Independent Auditor'5 Report to the Metnbers of European Christian Mission Ireland
Use of our report
This report 2s mado solely to the C]￿ritable ¢ompany's truste¢s, as a body, in &C￿rdIn¢e with Chapter 3 of Part 16 of
the Comp￿)1¢S Act 2006. Our audit ivork has been undertaken so that we might stst¢ to th¢ charity's truste¢s those
ma
rs we 8re require
to stste to them in an auditor's report and for no other purpose. To the fullest extent
itted by law. we
not accept or essume r¢5ponsibility to anyone other than tb¢ charitsble ¢ompany and its
es as ? body, for
audit work, for this report, or for the opinions we have formed.
McG¢agh (Senior Statutory
uditor)
r and on beh￿r of David Lyttie & Co Ltd, Statutory Auditor
Station House
46 Molesworth Street
Cookstom
Co Tyrone
BT80 SPA
18 September 2025
Page 10

European Christian Mission Ireland
Statement of Financial Activities for the Year Ended 31 Deeember 2024
(Ineluding Income and Expenditure Account and Statement of Total Recognised Gains and
Losses)
Unrestricted
funds
Restricted
funds
Total
2024
Note
Income and Endowments from:
Donations and legacies
Investrn¢nt income
Other income
46,248
4,597
6,417
846,790
893,038
4,597
6,417
Total income
57,262
846,790
904,052
Expenditure on:
Charitable activities
Other expenditure
(154,163)
(975)
(800,776)
(954.939)
(975)
Total expenditure
Net (expenditureyincome
Transfers between fi￿dS
(155,138)
(800,776)
(955,914)
(97,876)
85,260
46,014
(85.260)
(51,862)
Net movement in fi￿dS
(12,616)
(39246)
(51,862)
Reconciliation of funds
Total fimds brought forward
Total funds carried forward
83.442
417,096
500,538
19
70,826
Unrestricted
funds
377,850
Restricted
funds
448,676
Total
2023
Note
Income and Endowments from:
Donations and legacies
tnvestn]ent income
Other income
46,427
4.106
5,475
804,568
850,995
4,106
5,475
Total income
56,008
804,568
860,576
ExpendÉture on:
Charitable activitÈes
Other expenditure
(160,391)
(911
(653,221)
(813,612)
{9ll)
Totsl expenditure
Net (expenditure)lincome
Transfers between fimds
(161,302)
(653,221)
(814,523)
(105,294)
98,580
151.347
(98,580)
46,053
N¢t movement in funds
(6,714)
52.767
46,053
The notes on pages 15 to 27 fonn an integTal part of these financial statements.
Pagell

European Christian Mission Ireland
Statement of Financial Activities for the Year Ended 31 December 2024
(Including Income and Expenditure Account and Statement of Total Recognised Gains and
Losses)
Unrestrlcted
funds
Restricted
funds
Total
2023
Note
Reconeiliation of funds
Total funds brought forward
Total fi￿dS carried forward
90,156
364,329
454,485
19
83,442
417,096
500,538
All of th¢ charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2023 is shown in note 19.
The notes on pages 15 to 27 forni an int¢￿￿ part of these financial ststements.
Page 12

European Christian Mission Ireland
(Registration number: N1636953)
Balanee Sheet as at 31 December 2024
2024
2023
Note
Fixed assets
Tangible assets
15
63,367
64,342
Current assets
Debtors
Cash at bank and in hand
16
17
16,012
376.237
21,288
423.038
392,249
444,326
Creditors: Amounts falling due witbin one year
Net current assets
18
(6.940)
(8,130)
385,309
436,196
Net assets
448,676
500,538
Funds of the charity:
Restricted income funds
Restricted fimds
377,850
417,096
Unrestrieted income funds
Unrestricted thds
70,826
83,442
Total funds
19
448.676
500,538
The financial statements on pages I I to 27 were approved by the tn￿te¢s, and authorised for issue on 18 September
2025 and signed on their behalf by..
Ms Jean Tubman
Trustee
The notes on pages 15 to 27 forn] an integral part of these fjnancial ststements.
Page 13

European Christian Mission Ireland
Statement of Cash Flows for the Year Ended 31 December 2024
2024
2023
Note
Cash flows from operating activities
Net cash (expenditUTe)lincome
(51.862)
46,053
Adjustments to cash ftlows from noll-cash items
Depreciation
Investtnent income
975
(4,597)
(55,484)
911
(4,106)
42,858
Working capital adjustments
Decre&se/(in¢re&se) in debtors
(Decrease)/increase in creditors
16
18
5,276
(1,190)
(4,269)
4,339
Net cash flows from operating activities
(51,398)
42,928
Cash flows from investing activities
Interest receivable and similar income
Purchase of tangible fixed assets
4,597
4,106
(768)
15
Net cash flows from investing activities
4,597
3,338
Net (decrease)/incre&se in cash and cash equivalents
(46,801)
423,038
46266
Cash and cash equivalents at l January
376.772
Cash and cash equivalents at 31 December
376,237
423,038
All of the cash flows are derived from continuing operations during the above two periods.
The notes on pages 15 to 27 forn] an integral part of these fJnarAcial statements.
Page 14

European Christian Mission Ireland
Notes to the Financial Statements for the Year Ended 31 December 2024
I Charity status
The charity is litnited by guarantee, incoryorated in Northern Ireland and consequently does not have share capital.
Each of the ttvstees is 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 Ballymacross Avenue
Lisburn
Co Antrim
BT28 2GX
These financial statem¢nts were authorised for issue by the trustees on 18 September 2025.
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These
policies have been consistently applied to all the years pres¢ntel unl¢ss otherwise stated.
Statement of compliance
The financial statements have been Prepared in accordance with Accounting and Reporting by Charities.. Statement
of Recotnmended Practice (applicable to charities Preparing their accounts in accordance with th¢ Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities
SORTr (FRS 102)), tbe Financial Reporting Standard applicable in the UK and Republic of treland (FRS 102) and
the Companies Act 2006.
Basis of preparation
European Christian Mission Ireland meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at hkstorical cost or transaction value unless otherwise ststed in the relevant
accounting policy notes.
Going coneern
The trustees consider that there are no material uncertainties about the charity's ability to continue &s a going
concern nor any significant a￿￿5 of uncertainty that affect the carrying value of ass¢ts held by the charity.
Income and endowments
All income is recogThised once the charity has entitlement to the income, it is probable that the income wÈll be
received and the aTnount of the income receivable can be measured reliably.
Page 15

European Christian Mission Ireland
Notes to the Financial Statements for the Year Ended 31 December 2024
DonaÉions and legacles
Donations are recognised when the charity 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 perfomiance by the charity before the charity
is entitled to the fi￿ds, the income is deferred and not recognised until either those conditions are fully mel or the
fulfilment of those conditions is wholly within the control of th¢ charity and it is probable that these conditions will
be fulfill¢d in th¢ reporting period.
Legacy gifts are recognised on a cas¢ by case basis following the grant of probats when the adrninistratorjexecutor
for the estate has communicated in writing both the amount and settlement date. In the event that the gth is in the
forni of an asset other than cash or a fmanciaI asset traded on a reCo￿ls¢d stock exchang¢, recognition is subject to
the value of the gift being reliably measuTable with a degree of reasonabl¢ accuracy and th¢ title to th¢ &sset having
b¢¢n transfe￿ed to the charity.
Inveslmenl ineoffte
Dividends are recognised on¢¢ the dividend h&s been declared and notification has been received of the dividend
due.
Expenditure
All expellditure is recognised once there is a legal or constrnctive obligation to that expenditure, it is probable
s¢ttlement is required and tbe amount can be me&sured reliably. All costs are allocated to the applicable expenditure
heading that aggregate stmilar costs to that category. Where costs caDnot be directly attributed to particular headings
they have been allocated on a basi5 consistent witb the use of resources, with central stsff costs allocated on the
basis of time spenL and depreciation charges allocated on the portion of the asset's use. Other support costs are
allocated based on the spread of staff costs.
ChdrlÉable ocllvltles
Charitable expenditure compTises those costs incurred by the charity in the delivery of its activities and services for
its beneficiaries. It includes both costs that can be allocat¢d directly to such activities and those costs of an indirect
nature necessary to support them.
Governanee costs
These include the costs attributable to the charity's cornpliance with constitutional and sta￿tory Tequirements.
including audit, strategic management and tru5t¢es meetings and reimbursed expenses.
Taxation
The charity is considered to pa55 the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it
meet5 the definition of a charitable company for UK COTporation tax P￿oses. Accordingly, the charity is potentially
exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part I I
of the CoTporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that
such income or gain5 are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed &ss¢ts costing £250 or more are initially recorded at cos¢ less any subsequent accwnulated
depreciation and subsequent accutnulated impairn]ent losses.
Page 16

European Christian Mission Ireland
Notes to the Financial Statements for the Year Ended 31 December 2024
Depreciation and amortisation
Depreciation is provided on tangible fLxed assets so as to MTite off the cost or valuation, less any estinuted residual
value, over their expected usefill economic life as follows..
Asset class
Fixtur¢s, fittings and equipm¢nt
Depreciation method and rate
25D/o straight line basis
Trade debtors
Trad¢ d¢btOTS are amounts due froTll ¢Wtomers for merchandlse sold or services perfornied in the ordinary course of
business.
Trade debtors are reCO￿lIsed initially at tbe transaction price. They are subsequently measured at amortised cost
using the effective interest method, less provision foT in]pairn]ent. A provision foT the itnpainnent of trdde debtors is
established when there is objective evidence that the charity will not be able to collert all amounts due according to
the original ternis of the receivables.
Casb and cash equivalents
C&sh and cash equivalents comprise cash on hand and call deposits, and other short-terni highly liquid investments
that are readily convertible to a known amount of cash and are subjert to an insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Accounts payable are classified &s C￿￿ent liabilities rf tbe charity does not have an
unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve n]onths
after the reporting date. If there is an unconditional right to defer settlem¢nt for at least tw¢lve months after the
reporting date, they are presented ￿ noll-cuffent liabilitie5.
Trade creditors are recognised initially at the transartion price and subsequendy measured at amortised cost using
the effective interest metho(L
Borrowings
Interest-bearing born)wings are initially recorded at fair value, net of transaction costs. Interest-bearing bO￿owingS
are subsequently carried at arnortised cosl with the difference between the proceeds, net of transaction costs, and the
amount due on redemption being recognised as a charge to the Statement of Financial Activiti¢s over the period of
the relevant bO￿Owing.
tnterest expense is recognised on the basis of th¢ effective interest method and is included in interest payable and
Similar charges.
BO￿owing5 are classified as current liabilities unless the charity has an unconditional right to d¢feT settlement of the
liability for at least twelve months aft¢T the reporting date.
Page 17

European Christian Mission Ireland
Notes to the Financial Statements for the Year Ended 31 December 2024
Foreign exchange
Transactions in foreign cuttencies are recorded at the rate of exchange at the date of the transaction. Monetary assets
and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange
prevailing at that date.
The results of overseas operations are translafrd at the average rates of exchange during the period and their balance
sheets at tbe rates rnling at the balance sheet dat¢. Exchange differences arising on traDSlation of the opening net
assets and Tesults of overseas operdtions are reportcd in other comprehensive income and accumulatsd in equity
(attributed to non-controlling interests as appropriate).
Other exchange differences are recognised in the Statement of FinaD¢ial Activities in the period in which they arise
except for..
l) exchange differences on transactions entered into to hedge certain foreign currency risks (see above).
2) exchange differences arising on gains or losses on non-monetary Items which are recognised in other
comprehensive income. and
3) in the case of the Consolidated financial statements, exchange differences on monetary items Teceivable from or
payable to a foreign operation for which settlement is neith¢r plattned nor likely to occur (therefore forn]ing part of
the net investment in the foreign operation), which aTe recogDi5ed in other comprehensive income and reported
under equity.
Fund structure
Unrestricted income fimds are general funds that are available for use at the tn￿teeS discretion in filltherance of the
objectives of the charity.
Designated funds are UDrestricted fimds set aside for specific purposes at the discretion of the trustees.
Restricted Èncome funds are those donated for use in a partÈcular area or for specific purposes, the use of which is
r¢stricted to that area or PUTPQS¢.
Financial instruments
c1￿￿1fICUl￿on
Financial &ssets and fjnancial liabilities are recognised wh¢n th¢ Charity b¢comes a paTty to the contractual
provisions of the instrument.
Financial liabilities and equity instruments are ¢las5ified according to the substance of the contractual aTrdngemeThts
entered into. An equity iD5truD]ent is any contract that evidences a residual interest in the assets of the Charity after
deducting all of its liabilities.
Page 18

European Christian Mission Ireland
Notes to the Financial Statements for the Year Ended 31 December 2024
Recognition andmeasuremenl
All financial assets and liabilities are initially me&sured at transaction price (including transaction costs), except for
those f￿anCIal assets classified as at fair value through profit or loss, which are initially measured at fair value
(which is nornlally the transaction price excluding transaction costs), unless the amngement constitutes a financing
transaction. If an arrangement constitutes a financing transaction, the f￿anCial asset or fjnancial liability is measured
at the present value of the ￿tUre payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilitics are only offset in the ststement of financial position Whe￿ and only when there exists
a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or
to realise the &5s¢t and settle the liability sitnultaneously.
Financial assets are derecognised when and only when a) the contractual rigbts to the c&sh flows from the financial
asset expire or are settleQ b) the charity transfers to another party substantially all of the risks and rewards of
ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and
r¢wards of ownership, has transferred control of the &sset to another party.
Financial liabilities aTe derecognised only when the obligation specified in the COntr￿t is discharged, cancelled or
expires.
Page 19

European Christian Mission Ireland
Note5 to the Financial Statements for the Year Ended 31 December 2024
Debl Instruments
Debt instruments which n]eet the following conditions are subsequently me&8ured at amortised cost using the
effective interest method:
(a) The contractual return to the holder is (i) a fixed amount. (ll) a positive fixed rate or a positive variabl¢ Tate. or
(iii) a combination of a positive or a negative f￿¢d Tate and a positiv¢ variable rate.
(b) The contract may provide for repayments of the principal OT the return to the holder (but not both) to be linked to
a single relevant ob5¢rvable index of gener￿ pri¢e infiation of the CU￿encY in which the debt instrument is
denominate￿ provided such links are not leveraged.
(c) The contract may provide for a determinable variation of the return to the holder during the life of the instrumen¢
provided that (i) the new rate satisfies condition (a) and the variation is not contingent on ￿tUre events other than (l)
a change of a ContraCtt￿l variable rate. (2) to protect th¢ holder against credit deteriordtion of the issu¢r" (3) changes
in Sevies applied by a central bank or arising from changes in relevant t￿tIOn or law" or (li) th¢ new rate is a llwket
rate of interest and satisfies Condition (a).
(d) There is no contractsal provision that coul¢ by its tern￿, result in the holder losing the principal amount or any
interest attributable to the ¢urTent period or prior periods.
(e) Contractual PTovisions that pennit the issuer to prepay a debt instrument or pemjit the holder to put it back to the
issuer befoTe maturity are not contingent on future events, oth¢r than to protect the holdeT against the credit
deterioration of the issuer or a change in control of the issuer, or to PTOtect th¢ holder or issuer against changes in
levies applied by a central bank or arising from changes in relevant t&xation or law.
(fj Contractual provisions may perniit the extension of the t¢rni of the debt instrument, provided that the rettrn to
the bolder and any other contractual provlsions applicable during the extend¢d terni satisfy the conditions of
paragraphs (a) to (c).
Debt instruments that are classified &$ payable or receivable within one year on initial recognition and which meet
the above conditions are measured at the undiscounted amount of the Cash or other consideration expected to be paid
or receivel net of impairment.
With the exception of some hedging instruments, other debt instrum¢nts not meeting these conditions are measured
at fw value tbtough profit or loss.
Conllnitments to make and receive loans which meet the conditions mentioned above are measured at cost (which
may be nil) less impairnient.
Inveslments
Investtnents in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are
publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair
value cannot be measuTed reliably, investments are measured at cost less impairnient.
Investments in subsidiaries and associates are measured at cost less impainnent. For investments in subsidiaries
acquired for consideration including the issue of shar¢s qualifying for merger relie( cost is measured by refer¢nce to
the no]ninal value of the shares issued plus fair value of other consideration. Any premium is ignored.
Page 20

European Christian Mission Ireland
Notes to the Finaneial Statemellts for the Year Ended 31 December 2024
Derivalivefinancial instruments
The charity uses derivative fmancial instruments to reduce exposure to foreign exchange risk and interest rate
movements. The charlty does not hold or issu¢ derivative financial instruments for speculative purposes.
Derivatives are initially recognised at fair value at th¢ date a derivative contract is entered into and are subsequently
rerlleasured to their fair value at each reporting date. The resulting gain or loss is recognised in statement of f￿all¢la1
activiti¢s imtnediately unless the derivative is designated and effective &s a hedging instrumen¢ in which event the
timing of the recognition in statement of f￿anCial activities depends on the nature of the hedge relationship.
Fair value measurentent
The best evidence of fair value 15 a quoted price for an identical asset in an active market. When quoted prices are
unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there
has not been a Si￿lfiCant change in economic circumstances or a significant lapse of time since the transaction took
place. If the market is not active and recent transactions of an identical asset on their own.are not a good estin￿te of
fair value, the fair value is eStin￿ted by using a valuation t¢cEJnique.
3 Income from donations and lega¢ie5
Unrestrieted funds
Designated
General
Restricted
funds
Total
funds
Donations and legacies.
Legacies
Gift aid reclaimed
Regular giving and capital donations
5,000
2,500
30,615
5,000
61,212
826,826
758
7,375
57,954
788,836
Total for 2024
8,133
38,115
846.790
893,038
Total for 2023
13,737
32,690
804.568
850,995
4 Investment ineome
Unrestricted
funds
General
Total
funds
Interest receivable and similar income"
tnterest receivable on bank deposits
4,597
4,597
Total for 2024
4,597
4,597
Total for 2023
4,106
4,106
Page 21

European Christian Mission Ireland
Notes to the Financial Statements for the Year Ended 31 December 2024
5 Other income
Unrestricted
funds
General
Total
funds
Rental income
6,417
6,417
Total for 2024
6,417
6,417
Total for 2023
5,475
5,475
6 Expenditure on eharitable aetivities
Unrestricted funds
Designated
General
Restricted
funds
Total
funds
Note
Charitsble Activities
Stsff costs
Governance costs
9,757
61,482
75,694
7,230
800,776
872.015
75,694
7,230
Total for 2024
9.757
144,406
800.776
954,939
Total for 2023
24,508
135,883
653,221
813,612
Activity
undertaken
directly
Total
expenditure
Direct Costs
Employment Costs
Establisbment Costs
Office Expenses
Printing, Postage & Stationery
Subscriptions
Sundry and other costs
Travel and Subsistence
Advertising and Promotion
Bank Charge5
Forei￿ Currency Gains / Losses
810,553
75,694
5,945
9,211
5,635
742
30,700
4,473
2,315
454
1,988
810,553
75,694
5,945
9,211
5,635
742
30,700
4,473
2,315
454
1,988
Total for 2024
947,710
947,710
Total for 2023
808,093
808,093
Page 22

European Christian Mission Ireland
Notes to the Financial Statements for the Year Ended 31 December 2024
In addition to the expenditure analysed above, there are also governance costs of £7,230 (2023 - £5,520) which
relate directly to clwitable activities. See note 8 for further details.
7 Other expenditure
Unrestrieted
funds
General
Total
funds
Note
Depreciation, amortisation and other similar costs
975
975
Total for 2024
975
975
Totsl for 2023
911
911
8 Analysis of governance and support costs
Governance costs
Unrestricted
funds
General
Total
funds
Audit fees
Audit of the financial ststements
Independent examin¢r fees
ExaD]i]Jation of the fu￿1¢1a1 statements
Legal fees
3,900
3.900
2,610
720
2,610
720
Totsl for 2024
7,230
7.230
Total for 2023
5,520
5.520
Page 23

European Christian Mission Ireland
Notes to the Financial Statements for the Year Ended 31 December 2024
9 Net incomingloutgoing resources
Net (outgoingyincomiDg resources for th¢ year include:
2024
2023
Audit fees
DepT¢ciation of fixed assets
3,900
975
2,550
911
10 Trustees remuneration and expenses
No trustees, nor any persons connected with them. have received any remuneration from the charity during the yeaT.
11 Staff costs
The aggregate payoll costs were as follows:
2024
2023
Staff costs during the year were:
Wages and salaries
Pension costs
73,489
2,205
75.694
68.182
2,045
70,227
No employee received emoluments of more than £60,000 during the year.
12 Independent examiner's remuneratÉon
2024
2023
Examination of the financial statements
2,610
2,250
13 Auditor5, remuneration
2024
2023
Audit of the financial statements
3,900
2,550
Page 24

European Christian Mission Ireland
Notes to the Financial Statements for the Year Ended 31 December 2024
14 Taxation
The charity is a registered charity and is therefore exempt from taxation.
15 Tangible rued assets
Land and
buildings
Furniture and
equipment
Total
Cost
At l January 2024
62,000
14.632
76,632
At 31 December 2024
62,000
14,632
76,632
Depreciation
At l January 2024
Charge for the year
12,290
975
12,290
975
At 31 December 2024
13.265
13,265
Net book value
At 31 December 2024
62,000
1,367
63,367
At 31 December 2023
62.000
2,342
64,342
16 Debtors
2024
2023
Prepayments
Other debtors
16,012
20,288
1,000
16,012
21,288
17 Cash and cash equivalents
2024
2023
Cash at bank
376,237
423,038
Page 25

European Christian Mission Ireland
Notes to the Financial Statements for the Year Ellded 31 December 2024
18 Creditors: amounts falling due within one year
2024
2023
Trade creditors
Other taxation and social security
Other creditors
Accrnals
796
2,344
1,784
2,248
(2)
4,100
3,800
6,940
8,130
19 Funds
Balance at
31
December
2024
Balanee at I
January
2024
Incoming
resources
Resources
expended
Transfer5
Unrestricted funds
General
66,138
49,129
(145,381)
9,757
85,260
55,146
Designated
17.304
15.680
Total unrestricted funds
83,442
57,262
(155,138)
(800,776)
85,260
70,826
Restricted funds
417,096
846,790
(85,260
377,850
Total funds
500,538
904,052
955,914)
448,676
Balance at
31
December
2023
Balance at I
January
2023
Incoming
resources
Resources
expended
Transfers
Unrestricted funds
General
79,978
42,271
(136,794)
80,683
66,138
Designated
10,178
13,737
(24,508)
17,897
17,304
Total unrestricted funds
90,156
56,008
(161,302)
(653.221)
98,580
83,442
Restricted funds
364,329
804,568
(98,580)
417,096
Total funds
454,485
860,576
(814,523)
500.538
Page 26

European Christian Mission Ireland
Notes to the Financial Statements for the Year Ended 31 December 2024
20 Allalysi8 of net assets between funds
Unrestricted
funds
General
Total funds at
31 December
2024
Restricted
funds
TarAgible fixed assets
Current assets
cU￿ent liabilities
63,367
14.399
(6,940)
70,826
63,367
392,249
(6,940)
448,676
377,850
Total net assets
377,850
Unrestricted
funds
General
Total funds at
31 Deeember
2023
Restrieted
funds
Tangible fixed assets
Current assets
Current liabilities
64,342
(33,253)
(8,130)
64,342
444,326
(8,130)
477,579
Total net assets
22,959
477,579
500,538
21 AnaIysis of net funds
At31
December
2024
At l January Financing cash
2024
flows
Cash at bank and in halld
423.038
(46.802)
376,236
Net d¢bt
423,038
(46,802
376,236
At31
December
2023
At l January Financing cash
2023
flows
Cash at bank and in hand
376,772
46,266
423,038
Net debt
376,772
46,266
423,038
Page 27