Interserve Ireland Report of the Trustees for the Year Ended 30 April 2024 The trustees who are also directors of the charity for the purposes of the Companies Act 2006. present their report with the financial statements of the charity for the year ended 30 April 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordanc¢ with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). PIUNCIPAL ACTIVITY At Interserve Ireland we ar¢ committed to the Principal activity of our company, which is seeking to see lives and communities transforn]ed through encounter with Jesus Christ, via wholistic ministry and service. This is in partnership with the Global church, with our geographical focus on the neediest people of Asia and the Arab World. We work with and are supported by other stakeholders including the amalgamation of activities with Interserve Great Britain and Ireland. REVIEW OF AcfivITY AND FUTURE DEVELOPMENT We have contiiiued to build long tern] links with Interserve Great Britain and Ireland following the amalgamation of activities with Interserve Great Britain and Ireland on l May 2017. We also appreciate the faithful support of churches and individual donors and trusts. From the consolidated position wÉth Int¢rserv¢ Great Britain and Ireland, Interserve Ireland, continues to b¢ able to meet the planned operaling targets and has been able to build on past successes to ensur¢ it has a sustainable tUre working with Interserve Great Britain and Ireland. Page I
Interserve Ireland Report of the Trustees for the Year Ended 30 April 2024 OBJECTIVES AND ACTIVITIES Objectives and aims Interserve Ireland in conjunction with the amalgamated organisation of Interserve GTeat Britain and Ireland is a religious charitable society tracing its origin to work begun in 1852 in India and developed under various different titles since that time. The charity works in fellowship with other Interserve entities around the world (although it is legally independent from them). Our vision= To see lives and communities transfornied through encount¢r with Jesus Christ. Our purpose: To make Jesus Christ known among th¢ peoples of Asia and the Arab World. How we work: Interserve is 'evangelical' in its understanding and practice of th¢ Bible's teaching. It works for, with and through the local church in around 40 countries across Asia and the Arab world, as well as among these peopl¢s living in 'diaspora' in Great B Tltain & Ireland. Interserve works 'wholistically', or in an integrated way, serving the whole person - i.e. body, mind and spiri¢ within a social context. We do this through.. . recruiting ChTistians in our focus area for service. B. serving local churches through training how to reach out to those from other cultures and faiths in appropriate and respectful ways. contributing to social cohesion and thc common good in multi-religious societies. Rather than running our own projects, Interserve workers are often placed into projects led by other charities, local churches and other institutions set up to m¢¢t the common good and in linc with our charitable objects. In many cases, Interserve workers do not obtain a salary from other charities and organisations and are provided with living allowances and ministry expenses by Interserve. In setting long-temi strategies, reviewing annual priorities and regularly discussing the impact that the activities of th¢ charity are having, the Trustees have regard to the Charity Commission's general guidance on publi¢ b¢n¢fit and our charitable objects. STRATEGIC REPORT - INTERSERVE GREAT BRITAIN IIND IRELAND What we did in 2023: Activities, Achievements and Performance At the end of the year 2023124 29 long-tenn work¢rs (serving more than two years) were engaged in overseas work, either in situ or remotely from the UK. Between them, they were engaged in activities such as Community support ethical business (providing local employment and modelling an approach to business with a high moral standard) medical services educational services community projects Page 2
Interserve Ireland Report of the Trustees for the Year Ended 30 April 2024 Church support and d¢velopment Supporting local churches, including how they serve the marginalised in th¢iT local communities. 'theological education by extension, (TEE) Within the UK, at the end of 2023124, 44 long-tem workers and 24 associate members were engaged in activities such as.. educational services including homework clubs and English teaching Courses life-skill groups and support for migrants (transient and resident) cultural awareness courses and seminars prayer initiatives practical engagement with asylum seekers training and resourcing local British churches as they help refugees settle and integrate facilitating the set-up and running of wellbeing initiatives walking alongside others in their faith journeys and providing mentoring. We saw an increase tn workers joining our team from overseas in 2023124 with four coming from India and three from Brazil. Our National OffIce support staff continued to provide.. a quality care and support facility appropriate to the needs of those serving overseas and in Great Britain & Ireland. an efficient, effective, and financially sustainable administrative nctiOn. Support for workers coming from other parts of the international Fellowship to join OUT team in the UK. As well as placement of workers ov¢rseas and within the UK to meet our objectivcs, we also continued to engag¢ churches and individual supporters through ongoing communications designed to inforn], stimulate thought and equip people. These included.. Publication and distribution of "Go" Magazine - sent to around 6000 recipients in 2023124. Content creation and engagement through multiple social media channels. Production and distribution of booklets to stimulate pray¢r. While Interserve takes the lead in these projects, th¢se are created in close collaboration with a number of other charitie5 and Promoted widely. Launch of the 2nd cditloll of our course Friendship First, a resource for equipping illdividuals and churches to reach out effectively in a cross-cultural context. We continue to be guided by the three strategic intents set by th¢ Board of Trnstees in 2021: growing diversity, growing responsiveness and growing community. Our team is becoming incT¢asingly international and is increasing our effectiveness in s¢rving the multicultural communities around us. We have made som¢ PTogiess in developing links with a broader range of churches, particulaTly those with high etl)nic and cultural diversity. In 2023124 we made structural changes to some of our financial processes to develop more flexible ways foi people to work with the chaTity Page 3
Interserve Ireland Report of the Trustees for the Year Ended 30 April 2024 PUBLIC BENEFIT & DETRIMENT A key Trustee duty (section 17 of the Charities Act 2011) is to have due regard for the 'public benefit, from our work. As we review our perforn]anc¢ the following indicators demonstrate - what we understand to bc - the 'public benefit, of our activities. These include.. i) participation in the national UK conversation on migrdtion and world faiths ti) a contribution to 'social cohesion, and 'community integration, iii) support to vulnerable Christian communities in hostile contexts iv) equipping people for life and Cl]ristian witness in multi-cultural societies v) encouraging people who exercise their right to freedom of religious choice vi} the benefit we believe is contained in the life and teaching of Jesus Christ. Our primary beneficiaries are Eocal churches overseas and in the UK. Grant making policy One of the uses for the Thiterserve Great Britain and Ireland Strategic Reserve Fund is making graLlts. It is anticipated that applications will be received thTough PartneTS. Directors and the wider International Interserve fellowship. Grants will nornially be awarded to organisations whose ethos is compatible with th(it of Interserve Great Britain and Ireland towards activities which fall within Interserve Great Britain and Ireland's National Priorities. The final decision on thc eligibility of any application rests with the Directors. No grant5 w¢re made in 2023124 from the Strat¢gic Reserve fund. FINANCIAL REVIEW ITht¢rs¢rve Irelaud's overall Incom¢ for the y¢ar ended 30 April 2024 was £692 (£392.. 2023). Expenditure for the year ended 30 April 2024 was £1,480. (£750.. 2023). Accordingly, Interserve Ir¢land reported a deficit of £788 for the y¢ar. (deficit £358.. 2023) Due to this deficit of £788. the 30 April 2024 Balance Sheet balance has decreased from £152,217 in 2023 to £151,429. Page 4
Interserve Ireland Report of the Trustees for the Year Ended 30 April 2024 FINANCIAL REVIEW (cont) Reserves policy Interserve ScotLand and Ireland, in the context of Interserve Great Britain and Ireland, keeps reserves and can spend them in order to meet a range of issues including.. emergencies both in the UK and overseas including repatriation costs for Partners in some countries where political and religious stability is CUTrently unpredictable. budgeted short to medium tern] projects that fall over more than one fInancial year, including for example upgrading the financial system variations in general income and legacy income that are either predicted or, by nature, not predictable. restricted funds allocated by donors and shown separately in the accounts which are set asid¢ for these specified purposes and nonnally relate to Partners. and designated funds for specific Partners. 12 to 20 weeks of salaries and costs to allow for compliance of employment law and current regulations Interserve Great Britain and Ireland's Reserves Policy involves: (a) Excluding those elcments of the charity's total fimds that constitute endowment or other r¢stricted fimds set aside for specified purposes, that are designated towards the support of specific partners, that are invested in fixed assets not practically realisable in the near terni (e.g. buildings Interserve uses itselfj and that have already been committed to existing programmes or to meet expected general fund deficits over tbe next three years. (b) DeteTmining how much of the balance should be retained in reserve to meet plausible potential adverse experience including costs that the charity would be subject to if some unfor¢s¢en event caused it to close or to need to merge with another charity. The charity does this bearing in mind Chatity Commission guidance on what are reasonable reserves to set aside for these purposes. and (c) Deterniining the best way to spend the remaining balance in furtherance of its strategic objectives. At 30 April 2024, Interserve Ireland's total charity funds amounted to £151,429 but of these funds, £8,550 w¢re in restricted funds set aside for specified purposes. Of the balance, Interserve Ireland considers it reasonable to hold these reserves in the context of Interserve Great Britain and Ireland. The Trnstees are currently exploring the best way to spend this in Scotland and Ireland. Interserve's Reserves Policy is reviewed annually by the Finance and Risk Management Group (FRMG, a sub- committee of the Board), bearing in mind curnent known risks which are regularly assessed by this GTOUP. It wa5 most recently r¢viewed by this Group in May 2024 ]d agreed by the Board in June 2024. Page 5
Interserve Ireland Report of the Trustees for the Year Ended 30 April 2024 FINANCIAL REVIEW (cont) PLANS FOR THE FUTURE In the context of Interserve Great Britain and tr¢land the objective for the future for Interserve Ireland are.. We WAII continue to seek ways to strengthen our dialogue with ethnically, Culturally and socially diverse churches, particularly those with many peopLe from an Asian background given the focus of the charity, and those from black majority churches given their rapid growth in the UK over the past few decades. We are also increasing our efforts to engage people linder 30 in the aims and objectives of the charity, including through recruitment of someone to improve digital awareness raising and engagement. Fundraising is another area we are seeking to strengthen, growing our capacity to engage with larger-scale donors and trusts. PRINCIPAL RISKS AND UNCERTAINTIES.. Interserve Scotland and Ireland via Interserve Great Britain and Ireland has had a risk assessment and action policy in place for a number of yeais. All significant activities undertaken are subject to a risk review as part of an ongoing management process using a robust Risk Register. The trnstees and management team review these risks on an ongoing basis and satisfy themselves that adequate systems and procedures are in place to manage the risks identified. Major risks are identified by the management team in collaboration with a Finance and Risk Management Group (FRMG) which maintains the Risk Register. scrntinis¢d and appiov¢d by the Board. We believe that OUT greatest strategic risk going fonvard is the failure to recruit and retain long-terni workers to carry out the activities of the charity. Underlying factors that increase the likelihood of this risk include a challenging fundraising environment and less importance placed on cross-cultural ministry and s¢rvice by sume churches. For those who want to serve overseas. some governments ar¢ less willing to grant visas to overseas workers. Steps to mitigate this risk include broadening our engagement efforts, more flexible processes for matching workers with opportunities and Promoting opportunities in the UK as well as overseas. A commitm¢nt to providing good care to existing work¢rs helps to maximise retention. As a charity. Interserv¢ is dependent on the donations of individuals, churches, and chaTltable trusts. There is a risk of decline in iiicome which will impact both the 5hort-temL operations and the long-temi viability of the organisation. To mitigate this risk our fundraising team seeks to maintain a diverse range of funding streams that include regular and one-off donations, legacy income and income-generating activities. Management accounts are SCTUtinized monthly by the management team and quarterly by the Financ¢ and Risk Management Group and a cash reserves policy is followed. Other operational risks in areas Such as safeguarding, and data protection are minimized through maintaining up to date policies and processes and comprehensive training of staff and volunteers. Political instability or insecurity in countries where personnel are located is an ongoing reality. tnterserve International has robust systems and processes in place to ensure rapid and appropriate responses when needed. We also actively monitor laws and iegulations related to financial sanctions to ellsure compliance whilst seeking to work in some of the neediest parts of the world. Page 6
Interserve Ireland Report of the Trustees for the Year Ended 30 April 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its goveming document, a deed of trnst, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. Interserve Ireland is a company limited by guarantee and a charity register¢d in Northern Ireland. It is governed by Articles of Association. Recruitment and appoinlment of directors New Directors are appointed at the discretion of the Board which is also refeed to within the charity as the Council. Care is taken to ensure an appropriate skill mix within the Council. There is no fixed tenn for directorship. New Directors take part in an induction programme which aims to familiaris¢ them with the charity's values, aims and objectives together with its day-to-day operations, in addition to clarifying thetr statutory responsibilities as Directors of a company limited by guarantee and Directors of a charlty. Organisational strueture The Directors are responsible for the overall direction of the charity and serve voluntarily. The Directors meet at least quarterly throughout the year and are supported by a Finance Risk Management Group. The home staff team of ten full time staff and seven part time, led by the National Director, are responsible for the ongoing operation of the charity, lfIllIng the strategy set by the Directors. Risk Management The directors assess the major risks to which the charity is exposed on an ongoing basis and have established procedures to mitigate those that are identified because of these reviews. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number N1031737 (Northern Ireland) Registered Charity number 103004 Registered office 14 Glencregagh Court Belfast Co. Down BT6 OPA Trustees Mr K Ashman Mr G H Brown (resigned 2.9.23) Mrs K T Butterworth Rev J Howitt Mr M Kemp Mis A McConk¢y (resigned 3.6.23) Mr O Singh (resigned 3.6.23) Rev J Smuts Pastor J Olisa (resi]ed 2.11.2024) Dr C Boardrnan (appointed 3.6.23) Mr A Butler Mr E Gill (appointed 2.9.23) Page 7
Inter5erve Ireland Report of the Trustees for the Year Ended 30 April 2024 REFERENCE AND ADMINISTRATIVE DETAILS (cont) Company Secretary Mr C J Binder Independent Examiner John Mccleary FCA Mccleary & Company Ltd Chartered Accountants Garvey Studios 14 Longstone Street Lisburn Co. Antrim BT28 ITP CONCLUSION Finally, we would like to take this opportunity to express OUT thanks to the wider family of Interserve Great Britain and Ircland. In a time of change, the importance of established supporter partnerships fonned over a number of years, are vital, in order to bring continuity to our activities, so that we can face the growing challenges of being involved in cross cultural global integral mission. Approved by order of the board of trustees on 29 Novanber 2024 and signed on its behalf by.. RevJHo itt - Trustee Page 8