Company registration number: NI027226 Charity registration number: 103275
**REACH THE UNREACHED MINISTRIES LIMITED TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
## **Reach the Unreached Ministries Limited Contents**
||**Page**|
|---|---|
|Reference and Administrative Details|1|
|Trustees' Report|2—3|
|Independent Examiner's Report|4|
|Statement of Financial Activities (including Income and Expenditure Account)|5|
|Comparative Statement of Financial Activities (including Income and Expenditure Account)|6|
|Balance Sheet|7|
|Notes to the Financial Statements|8—12|
## **Reach the Unreached Ministries Limited Reference and Administrative Details For The Year Ended 31 August 2025**
|**Trustees**|Richard Gunning|
|---|---|
||Agnes Gunning|
||Mark Gunning (appointed 01/05/2026)|
|**Secretary**|Agnes Gunning|
|**Charity Number**|103275|
|**Company Number**|NI027226|
|**Registered Office**|2 Belair Park|
||Newtownards|
||County Down|
||BT23 4UX|
|**Independent Examiner**|Brian Stewart|
||RBCA Limited|
||Chartered Accountants|
||Linenhall Exchange|
||26 Linenhall Street|
||Belfast|
||BT2 8BG|
Page 1
## **Reach the Unreached Ministries Limited Company No. NI027226 Trustees' Report For The Year Ended 31 August 2025**
The trustees present their report and the financial statements for the year ended 31 August 2025.
## **Objectives and Activities**
## **Aims and Objectives**
The objectives of the charitable company are:
- to spread the Christian gospel to areas of the world where it has not yet reached
- the establishment of new churches in areas of world where there were previously no church
- the support, training and equipping of churches and church workers in such areas
Local people in these areas benefit from having access to a local church and the pastoral care,counsel and advice of a trained pastor and national pastors are provided with support as they establish new churches.
## **Public Benefit**
The directors believe that our purpose satisfies both elements of the public benefit requirement. The direct benefits which flow from our purpose are the spread of the Christian gospel to areas of the world where it has not yet reached, the establishment of new churches in areas of the world where there was previously no church and the support and the training and equipping of churches and church workers in such areas.
Local people benefit by having access to a local church and the pastoral care, counsel and advice of a trained pastor. Native pastors benefit from financial support as they establish a new church, additional training and the provision of literature and bicycles for transport in their work. The benefits can be demonstrated through regular reports and statistics from national leaders in our target nations and regular visits made by UK based leaders of Reach the Unreached Ministries.
There is a potential for harm in sending staff to remote areas of Africa and Asia but this is mitigated by carefully following HM Foreign and Commonwealth Office advice plus the advice of trusted local leaders and contacts and is necessary to achieving the purpose.
In setting objectives and planning our activities for the year, the trustees have given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities have helped achieve the Charity's purposes and provide a benefit to the beneficiaries.
## **Achievements and Performance**
## **Main Achievements**
The organisation seeks to spread the Christian message in needy nations of the world, particularly in Africa and Asia, where people are largely unreached with the Christian gospel.
- The organisation has supported a total of over 200 national pastors to date. Six new Kenyan pastors were recently sent out in January 2026 with support from RTU Ministries A network for campaign evangelists was established in 2002 Many pastors have been helped to build church buildings in remote areas Gospel literature and training books have been supplied to pastors and young people in our target areas Hundreds of bicycles have been donated to national pastors for transport Thousands of national pastors have attended regional training conferences The organisation is also involved in producing satellite broadcasts to Asia A national training centre is currently being built in Kenya and phase 1 was opened in November 2025 In 2025 three regional youth conferences were held in rural Kenya, over 100 people attended each event
## **Financial Review**
## **Financial Position**
The charitable company has continued to be supported by donations and received total income of £143,592 and expenses in the year of £123,513, resulting in a surplus for the year of £20,079 all of which related to unrestricted funds. Total unrestricted funds at 31 August 2025 was £19,734.
## **Reference and Administratice Details**
Reference and administratice details are listed on page 1.
Page 2
## **Reach the Unreached Ministries Limited Trustees' Report (continued) For The Year Ended 31 August 2025**
## **Structure, Governance and Management**
## **Governing Document**
The organisation is a charitable company limited by guarantee and incorporated on 15th February 1993.
The company was established under a Memorandum and Articles of Association which established the objects and powers of the charitable company and is governed by those Articles. In the event of the company being wound up, members are required to contribute an amount not exceeding £1. Reach the Unreached Ministries Limited is in compliance with legal and other governance obligations. The company was formally granted charitable status by the Northern Ireland Charities Commission on 2nd July 2015.
## **Trustee Selection Methods**
The board make-up is reviewed on a regular basis to ensure skills, knowledge and experience meets the needs of the charitable company.
## **Statement of Trustees' Responsibilities**
The trustees (who are also the directors of Reach the Unreached Ministries Limited for the purposes 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).
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgments and accounting estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Small Company Rules**
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Richard Gunning Trustee Date 07 May 2026
Page 3
## **Reach the Unreached Ministries Limited Independent Examiner's Report to the Trustees of Reach the Unreached Ministries Limited For The Year Ended 31 August 2025**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.
## **Responsibilities and Basis of Report**
As the charity trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008;
- follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; and
- state whether particular ma ters have come to my attention
## **Independent Examiner's Statement**
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
1. That accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act.
2. That the accounts do not accord with those records.
3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland.
4. That there is further information needed for a proper understanding of the accounts to be reached.
## **Independent examiner’s statement**
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
## Brian Stewart
Brian Stewart Date 07 May 2026 RBCA Limited Chartered Accountants Linenhall Exchange 26 Linenhall Street Belfast BT2 8BG
Page 4
## **Reach the Unreached Ministries Limited Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Investments
**4**
Other
**EXPENDITURE ON:**
Charitable activities:
**5**
Charitable activity
**NET INCOME/(EXPENDITURE)**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**12**|**Unrestricted**
**funds**
**£**
135,215
6
5,431|**Restricted**
**funds**
**£**
2,940
-
-|**2025**
**Total**
**funds**
**£**
138,155
6
5,431|**2024**
**Total**
**funds**
**£**
90,368
6
4,326|
|---|---|---|---|---|
||140,652|2,940|143,592|94,700|
||(120,573)|(2,940)|(123,513)|(98,454)|
||20,079|-|20,079|(3,754)|
||20,079
(345)|-
-|20,079
(345)|(3,754)
3,409|
||19,734|-|19,734|(345)|
The notes on pages 8 to 12 form part of these financial statements.
Page 5
## **Reach the Unreached Ministries Limited Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Investments
**4**
Other
**EXPENDITURE ON:**
Charitable activities:
**5**
Charitable activity
**NET EXPENDITURE**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**12**|**Unrestricted**
**funds**
**£**
87,288
6
4,326|**Restricted**
**funds**
**£**
3,080
-
-|**2024**
**Total**
**funds**
**£**
90,368
6
4,326|
|---|---|---|---|
||91,620|3,080|94,700|
||(95,374)|(3,080)|(98,454)|
||(3,754)|-|(3,754)|
||(3,754)
3,409|-
-|(3,754)
3,409|
||(345)|-|(345)|
The notes on pages 8 to 12 form part of these financial statements.
Page 6
## **Reach the Unreached Ministries Limited Balance Sheet As At 31 August 2025**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**9**
**CURRENT ASSETS**
Debtors
**10**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**11**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS/(LIABILITIES)**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**12**|**Unrestricted**
**funds**
**£**
724|**Restricted**
**funds**
**£**
-|**2025**
**Total**
**funds**
**£**
724|**2024**
**Total**
**funds**
**£**
966|
|---|---|---|---|---|
||724
573
22,670|-
-
-|724
573
22,670|966
580
2,058|
||23,243
(4,233)|-
-|23,243
(4,233)|2,638
(3,949)|
||19,010|-|19,010|(1,311)|
||19,734|-|19,734|(345)|
||19,734|-|19,734|(345)|
||||19,734|(345)|
||||19,734|(345)|
For the year ending 31 August 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
## Richard Gunning
Trustee Date 07 May 2026
The notes on pages 8 to 12 form part of these financial statements.
Page 7
## **Reach the Unreached Ministries Limited Notes to the Financial Statements For The Year Ended 31 August 2025**
## 1. **General Information**
Reach the Unreached Ministries Limited is a company limited by guarantee, incorporated in Northern Ireland, registered number NI027226 and registered charity number 103275. The registered office is 2 Belair Park, Newtownards, County Down, BT23 4UX.
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
The presentation currency is £ Sterling. The level of rounding is to the nearest £1.
## 2.2. **Going Concern Disclosure**
The financial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.
## 2.3. **Fund Accounting**
Unrestricted income funds are general funds that are available for use at the trustee discretion in furtherance of the objectives of the charity.
Restricted funds, Donations received which are earmarked by the donor or funder for specific purpose. Such purposes are within the overall aims of the organisation.
## 2.4. **Incoming Resources**
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitement to the gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established. Income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Page 8
## **Reach the Unreached Ministries Limited Notes to the Financial Statements (continued) For The Year Ended 31 August 2025**
## 2.5. **Resources Expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- Expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
- Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## 2.6. **Tangible Fixed Assets and Depreciation**
Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
## Fixtures & Fittings
25% reducing balance
## **Impairment of fixed assets**
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
## 2.7. **Financial Instruments**
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
## 2.8. **Limited by guarantee**
The company is limited by guarantee and has no authorised or issued share capital.
## 3. **Income from Donations and Legacies**
Page 9
## **Reach the Unreached Ministries Limited Notes to the Financial Statements (continued) For The Year Ended 31 August 2025**
|Donations and gifts
Donations and gifts
4.
**Investment Income**
Interest from investments
5.
**Analysis of Expenditure**
Charitable activity
Charitable activity
6.
**Independent Examiner's Remuneration**
Independent examination of the financial statements
7.
**Staff Costs**
Staff costs were as follows:
Wages and salaries
No employee received emoluments of more than £60,000 during the year.
Total trustees remuneration in the year was £45,332 (2024: £44,254).|**Unrestricted**
**funds**
**£**
135,215|**Unrestricted**
**funds**
**£**
135,215|**Restricted**
**funds**
**£**
2,940|**2025**
**Total**
**funds**
**£**
138,155|
|---|---|---|---|---|
||**Unrestricted**
**funds**
**£**
87,288||**Restricted**
**funds**
**£**
3,080|**2024**
**Total**
**funds**
**£**
90,368|
||||**2025**
**Unrestricted**
**funds**
**£**
6|**2024**
**Unrestricted**
**funds**
**£**
6|
||||**2025**
**£**
720
**2025**
**£**
45,332|**2025**
**Support**
**costs**
**£**
123,513|
|||||**2024**
**Support**
**costs**
**£**
98,454|
|||||**2024**
**£**
720|
|||||**2024**
**£**
44,254|
||||||
Page 10
## **Reach the Unreached Ministries Limited Notes to the Financial Statements (continued) For The Year Ended 31 August 2025**
## 8. **Average Number of Employees**
Average number of employees during the year was: 2 (2024: 2)
## 9. **Tangible Assets**
|9.
**Tangible Assets**||||||
|---|---|---|---|---|---|
|**Cost**
As at 1 September 2024
As at 31 August 2025
**Depreciation**
As at 1 September 2024
Provided during the period
As at 31 August 2025
**Net Book Value**
As at 31 August 2025
As at 1 September 2024
10.
**Debtors**
**Due within one year**
Other debtors
11.
**Creditors: Amounts Falling Due Within One Year**
Other creditors
Accruals
12.
**Movement in Funds**
**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
Restricted
**Total funds**|**As at 1**
**September**
**2024**
**£**
(345)
-|**Income**
**£**
140,652
2,940||**2025**
**£**
573
**2025**
**£**
2,421
1,812
4,233
**Expenditure**
**£**
(120,573)
(2,940)|**Fixtures &**
**Fittings**
**£**
11,012|
||||||11,012|
||||||10,046
242|
||||||10,288|
||||||724|
||||||966|
||||||**2024**
**£**
580|
||||||**2024**
**£**
2,290
1,659|
||||||3,949|
||||||**As at 31**
**August 2025**
**£**
19,734
-|
||(345)|143,592||(123,513)|19,734|
Page 11
## **Reach the Unreached Ministries Limited Notes to the Financial Statements (continued) For The Year Ended 31 August 2025**
|**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
Restricted
**Total funds**|**As at 1**
**September**
**2023**
**£**
3,409
-|**Income**
**£**
91,620
3,080|**Expenditure**
**£**
(95,374)
(3,080)|**As at 31**
**August 2024**
**£**
(345)
-|
|---|---|---|---|---|
||3,409|94,700|(98,454)|(345)|
Restricted funds received in the year relate to donations received for Kenya Support and Burkino Faso Support. 13. **Related Party Disclosures**
There is no related party transactions in the year.
Page 12
## **Issuer**
RBCA Ltd
**Document generated** Thu, 7th May 2026 14:34:44 BST
**Document fingerprint** f11610e5bd382bae6dfbc88d784ef946
## **Parties involved with this document**
## **Document processed**
## **Party + Fingerprint**
Thu, 7th May 2026 14:51:47 BST Thu, 7th May 2026 15:39:08 BST Thu, 7th May 2026 15:40:14 BST
Richard Gunning - Signer (34f14e67a83d9507eab95a5694148832) Brian Stewart - Signer (5723d2d55d3d90f8f7860dbaea57fd1b) RBCA Limited - Signer (52b701da5ed5729b6532fc47a82d0e77)
## **Audit history log**
## **Date**
## **Action**
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