Charity number: NIC103328 Company nuntber.. N1617921 Jireh Ministr1￿ Ltd (A company limited by guarantee) Directors, report and unaudited financial statements for the year ended 31 March 2025 Jireh Ministries Ltd (A company limited by guarantee) Contents Page Legal and administrative infOrn￿tiOn Truste&8' report Independent examiners, report Statement of fmancial activitie3 Statement of Financial Position Notes to the fioancial statements 8-10 Jireh Ministries Ltd (A company limited by guarantee) Legal and administrative iDforniation Charity number NIC103328 Company registration number N1617921 Business address 30 Breezemollnt Hatniltonsbawn Co.Armagh BT619SB Registered office 30 Breez¢mount Hamiltonsbawn CoAnnagh BT619SB Trustees Stephen Andrews George MacGregor Premdan Majhi Secretary Lisa Majhi Accountants S.D. Brown & Company CaTnegie building 25-27 Edward Street Portadowll Co Arn￿gkn BT62 3NE Bankers Santander Page I Jireh Ministries Ltd (A eompany limited by guarantee) Report of the trustees (incoryorating the directors, report) for the year ended 31 March 2025 The trustees present their report and the financial statements for the year ended 31 March 2025. The trustees, who are also directors of Jireh Ministries Ltd for the pwposes of company law and who served during the year and up to the date of this report are set out on page l. Structure* governance 2nd management The company is constitued by ies Memorandum and Article5 of Association, and limited by Guarantee, having no Share Capital. Only persons who subscrib¢ to the objeGts expre&sed in the Memordndum of Association of the Company, and appointed by the company in a General MeetiDg can be adD]itted as Directors. RISKS The Executive Committee has conducted its review of the major rlsks to wbich the company is exposed and systems have been established to mitigate th05e risL%. In order to Minim￿ internal TiSks and to ensure the consistent quality of delivery for all operational aspects of the company> procedures for authori&*ion of all transactions and projects have been implemented. ObjeetiV&5 And activities The objectives and activities of the company are to provid¢ prayerfuL practcial and fmancial support to help people throughout the world in the following ways . Advancement of the Cbristian Religio￿ Relief of Poverty, Education, Health Promotio￿ Support the People with Addiction Problems and any other Support to P¢ople in Need Acbievements and perforniance Many individuals and their famiEies who have been experiencing significant difficulties have received prayerful, practical and financial support at Jireh MinistrÉes Ltd throughout the year. It is hoped that the income by way of donations from individuals, business and churches will continue at a rate that will allow the ¢on]pany to sustain and develop the ministy of Jireh Ministries Ltd. Financlal review The results of the company for the year are detailed Oll pages 5 to 10. Plans for future periods We pray for the continued support of all, who in the past have donated their money and time to this company. Funds held a5 Cllstodian trustee on behalf of others No fimd5 are held as Custodian oll behalf of others. Page 2 Jireh Ministries Ltd (A company limlted by guarantee) Report of the trustees (incoryorating the directors, report) for the year ended 31 March 2025 Statement of trustees, responsibilities The tn￿teeS (who are also directors of Jireh Ministrles IAd for the purpose of company law) are responsible for preparing the Tn￿tees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally A¢cepted Accounting Practice. Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the stste of affairs of the charitable company and of the incotiiing resources and application of resources, including th¢ income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees ar¢ required to: select suitsble arxounting policies and then apply them consistently, observe the methods and principles in the Chartties SORP: make judgements and estimatss that are reasonabl¢ and prudenL state whether applicable UK Accounting Standards have been followe(I subject to any material departures disclosed and explained in the financial statements. and prepare the financial statements on the going concern basis unless it is iiiapproprlate to presume that the charitable company will continue in operation. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial p051tion of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for saf¢guarding the &ssets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Small company provisions This report ha5 been prepared in accordance with the provisions applicable to companies subject to the small companies, r¢gim¢. On behalf of the board Stephen Andrews Director 19 November 2025 Page 3 Jireh Ministries Ltd (A company limited by guarantee) Independent examiner's report to the trustees on the unaudited financial statements of Jireh Ministries Ltd. I report on the accounts of Jireh Ministri&8 Ltd for the year ended 31 March 2025 set out on pages 2 to 10, Respeetive responsibilities of trustees and independent examiner As the charity I￿SteeS (and aIso 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 sat15fied myself that the charity is not subject to audit under company law, and is eligible for independent exalnil￿ti0n, it is my responsibilty to.. l) examine the a¢counts under section 65 of the Charities Act 2) follow the procedlwes laid down in the general Dir¢¢tions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act 3) state whetherparticular matters have come to my attention. Basls of llldependent emminer's Statement I have examined your charity accounts as required under section 65 of the Charities Act and my examination was canied out in accordance with the general Dire¢tions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities ACL The examination included a review of the accounting records kept by the charity and a compaT150n of the accounts presented with those rKords. It also included consideration of any unusual items or disc105ures in the accounts and seeking explanations from you as charity trustees concerning any such matters. My role is to stste whether any material matters have cou]e to my attention giving me cause to believe: a) that accounting records were not kept in accordance with section 386 of the Companie5 Act 2006 b) that the accounts do not accord with those accounting records c) that the accounts do Dot comply with the accounting requiiements of section 396 of the Companies Act 2006 and with the methods alld Principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the FinancÉal Reporting Standard applicable in the UK and Republic of Ireland d) that there is furtheT inforn)ation needed for a proper understallding of the accounts to be reached Independent euminer s statement I h&ve completed my examination and have no concerns in respect of the matters (a) to (d) listed above and in connection with following th¢ Directions of the Charity Conunis5ion for Northern Jrelan4 I have found no matters that require drawing to your attention. r)7. Independent examiner S.D. Brown for and on bebaifof S.D. Brown & Company. Chartered Certified Aecowitsnts Carnegie Building 25-27 Edward Street Portadown Co. Arniagh BT62 3NE 19 November 2025 Page 4 Jireb Mxnistries Ltd (A company limited by guarantee) Statement of fillaneial activities (incoryorating the income and expenditure aecount) For the year ended 31 March 2025 Unrestricted funds 2025 Total 2024 Total Notes Incoming resources Incoming resources from generating funds: Voluntary income Totsl incoming resources 8,505 8,505 11,738 8,505 8.505 11,738 Resources expellded Establishment costs Other office expenses Total resources expended 8,900 244 8,900 244 7,260 176 9,144 9,144 7,436 Net incomingl(outgoing) resources for the yearl Net incomel(expense) for the year (639) (639) 4,302 Total funds brought forward Total fund5 carried fonvard 6,531 6,531 2,229 5,892 5,892 6,531 The statement of financial activities includes all gains and losses in the year and therefore a separate statement of total recognised gains and losses has not been prepared. All of the above amounts relate to continuing activities. The notes on pages 8 to io form an Integral part of these fmancial ststements. Page 5 Jireh Ministries Ltd (A compally limited by guarantee) Statement of Financial Position as at 31 March 2025 2025 2023 Notes Current assets Debtors Cash at bank and in hand 2,409 3,483 1,570 5,000 5,892 6.570 Creditors: amounts falling due wlthin one year Net current assets (39) 5.892 6.531 Net assets 5,892 6,531 Fullds UDrestricted income funds 5,892 6,531 Total funds 5,892 6,531 The Balance Sheet contÈnuw on the following page. The notes on pages 8 to io form integral part of th&se financlal statemellts. Page 6 Jireh Ministries Ltd (A company limited by guarantee) Balance sheet (continued) Trustees statements required by the Companies Act 2006 for the year ended 31 March 2025 In approving thcse financial stat¢ments as trustees of the company we hereby confirm that: (a) for the year the company was entitl¢d to exemption from audxt under sectton 477 of the Companies Act 2006 Telating to small companies. (b) the members have not required the company to obtalli an audit of its accounts fior the year in question in accordance with section 476. (¢) the directors acknowledge their responsibilities for complying with the requxrements of the Act with respect to accounting recoras and the preparation of accounts. (d) these accounts have been prepared in accordanrx with the provisions applicable to cornpanies subject to the Small rompanies, r¢gime. The financial statements were approved by the board on 19 November 2025 and signed on its behalf by Stephen Andrews Director Th¢ notw on pages 8 to 10 form an integral part of thes¢ financial slatements. Page 7 Jireh Ministries Ltd (A company limited by guarantee) Notes to fmancial statements for the year ended 31 March 2025 Aeeounling policies The principal a¢¢ounting policies are SUMM￿Sed below. The accouuting policies have been applied consistently throughout the year and the precedtng year. 1.1. Basis of accounting The fmancial statements have been prepared in accordance with Accounting and Reporting by Charities: Ststsment of Recommended Practice applicable to cRwities preparing their accounts in accordance with the Financial reporting Standard Applicable in the UK alld Republic of Ireland(FRS 102) (effectÉve l January 2015) - (Charities SORP IFRS 102), the Financial Reporting Standard applicable in the UK and Republic of ITeland (FRS 102) and the Companies Act 2006. Jireh Ministries Ltd meets the def￿ltIOn of a public benefit entity und¢r FRS 102. Assets and liabilities are initially recognised at historical cost or Iransaction value unless otherwise stated in the relevant a￿OUnting policy. 1.2. Cashflow The charity has taken advantage of the exemption in Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015) - (Charities SORP (FRS 102)). from the requirement to produce a cash flow slatement on the grounds that it is a snMII Gharitable charity. 1.3. Fund accounting General fimds are unrestricted fimds vthich are available for use at be discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. 1.4. IncomAng resourees All incoming resources are included in the slatement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accurd¢y. The following specific policies are applied to particular categories of income". Voluntary income is received by way of grants, donations and gifts and is included in ￿11 in the Statement of fmancial activities when receivable. Grants where entitlement is not conditioDal on the delivery of a specific perfonnance by the charity. are recognised when the cI￿lty becomes Unconditionally entitled to the granL Donated seryices and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been inclu(kd. Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold. 1.5. Resources expended Expenditure is recogtiised on an accrnal basis as a liabilty is incurred. Expenditt￿e includes any VAT which caDnot be fully recovere￿ and is reported as part of the expenditure to which it relates. Charitable expenditiTe comprises those costs incurred by the charity in the delivery of its activities and services for its benefi¢iaries. It includes both costs that can be allocated dtrectly to Such activities and those costs of an indirect nature necessary to support thenL Page 8 Jireh Ministries Ltd (A company limited by guarantee) Notes to financial statements for tbe year ended 31 March 2025 Voluntary income Unrestricted funds 2025 Total 2024 Toknl Donations Gift Aid Rebate 7,233 1.272 7,233 1,272 10,600 1,138 ,505 8,505 11,738 Employees Employment costs No salarles or wages have been paid to employees, in¢luding the trustees. during the year. Taxation The charity's activities fall within the exemptions afforded by the provisions of the Income and CoTroration Taxes Act 1988. ArxordingEy. there is no t￿tion charge in these accounts. Debtors 2025 2024 Gift Aid 2,409 1,570 Credltors: amounts falling due within one year 2025 2024 Accruals and deferred income 39 Analysls of net assets bettveen funds Unrestricted funds Total funds Fund balances at 31 March 2025 as represented ty. Current assets 5,892 5,892 5,892 5,892 Page 9 Jireh Ministries Ltd (A company Jimited by guarantee) Notes to financial statements for the year ended 31 March 2025 Unrestricted ￿ndS At l Aprll Jneoming Outgoing 2024 resources resourees At 31 March 2025 Uilrestricted Fund5 6.531 ,505 (9,144) 5,892 Capital commitments The Company had no capital commitments at the Balance Sheet date. 10. Related party transactions There were no related paty transactions during the year. 11. Controlling illterest The controlling party of the compaDy is Co￿81dered to be the Board of Tnistees. 12. Company limited by guarantee Jireh Ministries Ltd is a company limited by guarantee and accordingly does not have a share capital. Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to Ix a member. Page 10 Jireh Ministries Ltd (A company limited by guarantee) The following pages do not forni part of the statutory accounts. Jireh Ministries Ltd (A company limited by guarantee) Detailed statement of financial aetivlties For the year ellded 31 March 2025 2025 2024 Incoming resourees Incoming resources from generatillg funds: yoluntary income Donations Gift Aid Rebate 7,233 1,272 10,600 1,138 8,505 11,738 Total Ineomlng resources from generating funds ,505 11,738 Total incoming resources 8.505 11,738 Resources ￿xPended Costs of generating funds: Fundraising trading: Cost of goods sold and other costs Page 12 Jireh milli5tri￿ Ltd (A Company limited by guarantee) Detailed statement of fllaancial activities For the year ended 31 March 2025 2025 2024 Charitable actAvities Activity I ActivIti￿ undertaken directly Workers Support Mission Supplies 8JOO 600 6,140 1,120 8.900 7,260 Activlty I tot21 expenditure Total charitable act5vity expendithre Governallce costs Activiti￿ undertaken directly Stationery & Advertising Office expenses- Other Bank Fees 8.900 7,260 8,900 7,260 99 26 150 144 176 Total governanee costs 244 176 Net Èncomingl(outgoSllg) resourees for the year (639) 4,302 Page 13