REGISTERED CHARITY NUMBER: NIC105091 ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 for Tuesda 's Child Lynn Drake & Co Ltd Chartered Accountants I st Floor 34 B-D Main Str¢¢t Moira Co. Armagh BT67 OLE
Tuesda 's Child Contents of the Financial Statements for the Year Ended 31 March 2025 Page Reference and Administrative Details Report of the Trustees Independent Examiner's Report io Statement of Financial Aetivities Statement of Financial Position 12 Notes to the Financial Statements 13 to 15 Detailed Statement of Financial Activities 16
Tuesda 's Child Reference and Administrative Details for the Year Ended 31 March 2025 TRUSTEES Orla Frances Sheehan (Chairperson) Sean Jordan (resigned 131112026) Kathleen Gill PRINCIPAL ADDRESS 74 North Parade Belfast Co. Antrim BT7 2GJ REGISTERED CHARITY NUMBER NIC105091 INDEPENDENT EXAMINER Lynn Drake & Co Ltd Chartered Accoutttants I st Floor 34 B-D Main Street Moira Co. Armagh BT67 OLE BANKERS Ulster Bank Ltd 130 AndeTsonstown Road Belfast BTI19BY
Tuesda 's Child ort of the Trustees for the Year Ended 31 March 2025 The trustees present their report with th¢ financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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 l January 2019).
Tuesda 's Child ort of the Trustees for the Year Ended 31 March 2025 OBJECTIVES AND ACTIVITIES Objectives and Aims Tuesday's Child provides humanitarian relief to children living in countries ravaged by war and extreme poverty. The charity fundraises to support children exhausted by war and famine. Food aid, clean water, education, health-care and other essentials for daily living e.g. clothes, Shoes, blankets, hygiene items are priorities. Recreational activities for health and well-being of children traumatised by war are also provided. Tuesday's Child was inspired during a visit to Medjugorje in Bosnia Herzegovina in May 2006 and founded in March 2007. Medjugorje is a fountain of grace and a light of the world. It was here that Our Lady first visited six children asking for prayer and fasting for peace in the world and calling people to turn back to God. The first children the charity supported attended Sunce school Mostar, Bosnia Herzegovina. The harity blossomed and has since helped many children in different parts of the world, thanks to Our Lady of Medjugorje. Children supported through Tuesday's Child are from different countries and faiths. Since 2007 Tuesday's Child is blessed to have provided humanitarian aid to children in.. Bosnia-Herzegovina, Bolivi4 Brazil, Chile, Congo DRC, Egypt, Grenada, India, Israel, Kenya, Palestine Gaza and West Bank, Pakistan, Nigeria. Philippines, Syri4 Sudan, Ugand4 Zambia and Ghana. Child boat refugees rescued in the Mediterranean have also benefited. In each place, Tuesday's Child partners with catholic missionaries, with good local networks. Tuesday's Child aims to respond to humanitarian disasters caused by war, famine, poverty, climate change and human trafficking. Emergency appeals include.. the war in Gw the war in Syria and the war in Ukraine, Pakistan floods, Philippines typhoon, Chile landslide, plight of boat refugees rescued from trafficking boats in the Mediterranean. Children benefiting from funds for this financial year (l April 2024 31 March 2025) live in Gazffj Syria, Ethiopi4 Kenya and Uganda. Monies raised were used to provide support to: Children living in war and poverty in Gaza Children living in war and poverty in Syria Children living in poverty in Ethiopia Children living in poverty in Kissanda. Uganda Children living in poverty in Nairobi, Kenya Every child is made in the image and lik¢n¢ss of God. Every child has the God given right to life and the right to live in peace and to be lov¢d. Tuesday's Child recognises the face of Christ in every child. The dignity and rights of every child must be respected regardl¢ss of nationality, gender, faith or culture. Tuesday's Child has witnessed the poverty and extreme hardship many children live in when meeting children supported by the charity and lislening to the testimonies of children enduring terrible hardship. Every child has the right to food, water, shelter, education, health-care and to be safe. Every child has the right to play and to have fun. Every child has the right to a nationality and the right to freedom of religion. Every child has the right to be safe and to bc protected. Tuesday's Child has witnessed the ravages of war on children and the devastating impact on their lives and their families. War is absurd, our world needs the gift of peace more than ever. Tuesday's Child also organises faith events locally to pray for peace inviting children in different countries to unite in prayers for peace. Proceeds of prayer booklets, cards and Christmas and Easter cards go to humanitarian support of children living in areas of the world who have no peace.
Tuesda '5 Child ort of the Trustees for the Year Ended 31 M2rch 2025 Tuesday's Child has also witnessed the plight of children and young people who are trafficked. We have met young migrants rescued from the Mediterranean, listened to their stories and funded catholic missionaries helping them. We have also witnessed the terrible suffering of children in Gaza and the West Bank because of their ethnicity and have met with children who have been shot or injured in bombings and laler died of their injuries in Gaza and Egypt. We have also met babies and children in paediatric hospitals in Gaza refused transfer for urgent medical treatment because of their ethnicity. A charity trustee has also listened to the testimonies of children in Gaza who watched as their parents and grandparents were murdered in front of them and children injured in the deliberate annihilation of civilian families. Tuesday's Child has also met with children prisoners imprisoned in the West Bank in Palestine and listened to their harrowing testimonies of torture.Tuesday's Child has also supported missionaries caring for Jewish children with disabilities living in Israel. Tuesday's Child upholds the dignity of life of the unborn child. Every child has the right to be born. Whether a child is in the womb or outside the womb does not change their humanity or the truth that they are a living and growing human being. The only difference between us and a child in th¢ womb is time. The womb should be the safest place in the world for any ¢hild. War zones are also dangerous places for little babies in th¢ womb. Mortality reports on deaths of children killed in war do not include babies living and growing in the womb who died when their mothers are killed. Peace for every child bom and as yet unborn.
Tuesda 's Child ort of the Trustees for the Year Ended 31 March 2025 OBJECTIVES AND ACTIVITIES Public BenefIt Beneficiaries of Tuesday's Child are vulnerable children living in are&s of war and extreme hardship. Our first purpose is for the protection and preservation of health among children in places of famine and extreme hardship. The benefits that flow from this purpose is that they will have improved health and well-being and be safe from harm. These benefits are evidenced from charity partners we have financially assisted to date with donations for.. food-aid, medicines and health-care, rescue of children from danger, recreational activities to help with Children's overall well-being. In Gaza for example. we support children living in extreme conditions of war and poverty. In Syria, we have helped children traumatised by war in Aleppo. In Ethiopia support is to a parish in Wukro to provide food and educational materials for children. In Uganda, provision of fresh drinking water from wells in two villages and food and educational materials. In Kenya, the charity helps children in Nairobi and Wajir. Tuesday's Child has also responded to the refugee crisis in the Mediterranean and supported missionary run safe shelters for boat refugees to live and provided clothes, shoes, hygiene items, sports and leisure iterns, first aid medicines and blankets, tents and sleeping bags. The benefits that flow frorn our key purpose of relieving poverty is that children and their families are being assisted with basics to live with human dignity and a better quality of life. This is d¢monstrated by the various humanitarian work of missionaries that we have assisted to date with provision of food aid, provision of clean drinking wat¢r, medicines, medical aids, provision of clothes, shoes et¢. We also try to respond to humanitarian disasters where children often suffer the most and are at highest risk from deprivation and inj ustice. The benefits that flow from our purpose of advancing education is that children are given the opportunity to learn and gain education that will assist them into adulthood and help them work their way out of poverty. These benefits are evidenced from projects financially assisted to date that include: support of the rescue of street children in Nairobi and their ¢nrolment in schools and provision with books and food at school. distribution of food parcels for families around the Kyiv area in Ukraine. financial assistance to building a new school in Karnatak4 Indi4 and educational grants to students orphaned in Nigeria. provision of salary for a teach¢r and educational materials for children with disabilities in the Wajir Centre of Rehabilitation for hildren with disabilities, North East Kenya- educational support for children living in Eastlands, Nairobi. In the current pcriod displaced children living in Gaz4 children living in and around Nairobi in Keny children living in Aleppo, Syri4 children living in Uganda and children living in Wukro in Northem Ethiopi4 have benefited. In Gaza, war broke out between Israel and Palestine on 7 October 2023. An emergency appeal was launched the following week. Funds raised are sent to the Holy Family Catholic Church in Gaza city to help children and their families 5helt¢ring in the Church. Monies rcccived went to flour, watcr, canned food, vegetables, hygienc kits and an emergency generator. In syri funds went to provision of Christrnas gifts for 1500 children in Aleppo. In Kenya, funds contributed to Christmas parties for street children and children from different villages in Nairobi slums and are&s within 2 hrs from Nairobi. Funds were also used towards school fees for children. In Ethiopia funds went to providing food and educational materials and support to poor widows. In Ugand4 funds were used for provision of a new water well in the Kissanda district. The public benefit is fresh drinking water to 2000 children and their families
Tuesda 's Child ort of the Trustees for the Year Ended 31 March 2025 OBJECTIVES AND ACTIVITIES There is no harm (we Work through charity missionary partners on the ground). There is no private benefit from the work. We wish to thank donors who have supported Tuesday's Child and help¢d bring a little relief to some of the many suffering children in our world. Tuesday's Child presented a birthday bouquet of red and white roses to Our Lady on 8 September 2024 in Medjugorje. The bouquet was on behalf of children who wished Our Lady Happy Birthday by praying a Rosary for world peace. Children from differenl countries united in the rose bouquet for peace. Childrens, rose bouquets to Our Lady were previously presented in Knock on 8 September 2022 and in Medj ugorje in 2023. Peace for every child born and unborn. FINANCIAL REVIEW Reserves policy The charity's policy is to retain a level of free reserves, which matches the needs of the organisation both at the current time and in the foreseeable future. Th¢ charity has developed a plan to establish and maintain this agreed level of free reserves. The charity will continue to monitor compliance with this policy on a regular basis and the Committee will review the appropriateness of the policy annually. Scope This policy appli¢s to all employees. volunteers or board members of Tuesday's Child. Context Tuesday's Child aims to keep money aside as a reserve to protect the charity against drops in income or to allow it to take advantage of new opportunities. Tuesday's Child reserves can be spent on any of its aims. Monitoring and reviewing the Reserves Policy Tuesday's Child will review the Reserves Policy on an annual basis at the time of the annual accounts being prepared. The Charity had net incoming resources for the year of £1,771 (2024.. net outgoing resources of £349), which reflected the completion of a number of projects during the year. The total funds at the end of the year amount to £9,382 (2024.. £7.611).
Tuesda '5 Child ort of the Trustees for the Year Ended 31 March 2025 FUTURE PLANS Tuesday's Child sent £42,372 to beneficiaries in this period. Tuesday's Child wishes to continue to support charity partners in the next financial period, funds perniitting. The needs for children in Gaza are v&8t and we hope to continu¢ to fundralse for children displaced in this conflict. This year children living in five countries have benefited from funds sent to charity partners. Tuesday's Child hopes to Continue to support each of these charity partners who can make even a little go a long way Tuesday's Child wishes to remain available to continue to respond to emergency humanitarian disasters where possible. Some of the best responses to emergency appeals have been calls to help in practical ways where transport overseas was possible by air or sea e.g. Pakistan airlifts and The Good Ship Lollipop Appeal for boat refugees. Chrlstmas continues to be the best time for fundraising. We will continue to run the Following Yonder Star Appeal again next year. This year Tuesday's Child participated in exhibitions at two conference to raise funds and awareness and we hope to attend both again next year. Tuesday's Child will continue to apply for grants, Given that war is raging against so many children across the world, Tuesday's Child wishes to continue to invite children in partner areas to unite again in praying the Rosary for peace on Our Lady's Birthday and encourage people of all faiths to pray for peace. Tuesday's Child will continue to unite in organised global days of prayer and fasting for peace. Tuesday's Child wishes to repeat the Divine Mercy novena to pray for an end to war in the Holy Land and for peace for every child born and unborn. 'Mankind will not no peace until it returns to My Mercy" Jesus to St. Faustina Tuesday's Child does not have paid employees and prefeTS to continue operating on a voluntary basis. Tucsday's Child wishes to thank Sean Jordan for his work as a trustee of Tuesday's Child and his wonderful support of all charity ¢vents since first joining the volunteer team at the Live Crib. Sean has helped bring so much joy to children overseas and aIso in Belfast. Sean you have a heart of gold. STRUCTURE, GOVERNANCE AIYD MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Tuesda 's Child ort of the Trustees for the Year Ended 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT RISK MANAGEMENT Tuesday's Child has a governing document (6 March 2007), a deed of trust and constitutes an unincorporated charity. The charity is not a business and retains no paid employees. All monies received into the charity are lodged and accounted for with good rccord keeping of inputs and outputs for monies received by- bank counter, online and in the post. There were no public collections this year given the pandemic and need for social distancing and keeping volunteers safe. Otherwise all monies collected are double counted and signed. International transfers to woject areas are completed by two trustees and sent into established accounts of missionary partners. All transactions go through the charity account. Tuesday's Child also requires good financial reporting from missionary partners with updates on money expenditure and reports. We find that reporting from partners even in areas of war is excellent. All monies are spent following local needs assessments on the ground by charity partners who are best placed to assess greatest need and best use of funds. Field visits have also offered the opportunity to view work firsthand e.g Gaza, Kenya. There have been no untoward events against the charity in the current period. In th¢ event that any untoward events occur of detriment, these will be reported to r¢levant authorities. Tuesday's Child is strictly humanitarian. The charity has no political affiliation. When invited to give interviews by local media OUT policy is made clear beforehand. Social media plarfonns used by the charity are also monitored. Tuesday's Child is not sending volunteers to work in project areas cuffently given risks of places we are helping childreT] in. Trustees may travel if the Committee considers it safe to do so and if before they are willing to self-fund the cost of travel. The trustees are fully aware that the nature of the work in which the charity is involved can bring with it a high level of scrutiny to ensure that all activities are fully compliant with funding rcquirements and, therefore, beyond reproach. We endeavour to m¢¢t comply with the highest of standards of governance on the basis that ajl rnonitoring and evaluation of project delivery dernonstrates achievement of all funders obj¢ctives and that funders, audits and vouching of financial expenditure and the independent examiners report confirni compliance with both probity and regularity in the use of monies received.
Tuesda 's Child ort of the Trustees for the Year Ended 31 March 2025 STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees are responsible for preparing the Report of the Trustees and the financial statem¢nts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Awounting Practice). The law applicable to charities in Northern Ireland requires the trustees to prepare financial statements foi each financial year which give a true and fair view of the state of affairs of the ¢harity and of the incorning resources and application of resources, including the incom¢ and expenditur¢, of the charity for that period. In preparing those 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 judgements and estimates that are reasonable and prud¢nt state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements prepare the financial statements on the going concern b&8is unless it is inappropriat¢ to presume that the charity will continue in operdtion. The trustees aTe responsibl¢ for k¢eping proper accounting records that disclose with Teasonable accuracy at any time the financial position of the charlty and enable them to ensure that tlle financial statements comply with the Chariti¢s Act (Northern Ireland) 2008, the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015, and the provisions of th¢ trust deed. They a also responsible for safeguarding the &qsets of the charity and hence for taking reasonable steps for the prevention and detection of fraud ond other irregularities Approved by order of the IN)ard of trustees on 26 January 2026 and signed on its behalf by: Orla Frances Sheehan - Trustee
Inde endent Examiner's Re Tuesda 's Child I report on the accounts of the charity for the year ended 31 March 2025. which are set out on pages eleven to fIfteen. ort to the Trustees of Respective responsibilities of charity trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008. It is my responsiblity lo: examine the accounts under Section 65 of the Charities Act 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 state whether particular matters have come to my attention. Basis of the independent examiner's report I have examined your charity accounts as required under Section 65 of the Charities Act and my exarnination 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 included 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.. That accounting Tecords were not kept in accordance with Section 63 of the Charities Act That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of the Charities Act 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 (l ) 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. Billy Drake Lynn Drake & Co Ltd Chartered Accountants 1st Floor 34 B-D Main Street Moira Co. Annagh BT67 OLE 26 January 2026 io
Tuesda 's Child Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 Unrestricted funds 31.3.24 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 45,082 30,559 EXPENDITURE ON Charitable activities Governance Charitable Activities 770 42,541 766 30,142 Total 43,311 30,908 NET INCOME/(EXPENDITURE) 1,771 (349) RECONCILIATION OF FUNDS Total funds brought fonvard 7,611 7,960 TOTAL FUNDS CARRIED FORWARD 9,382 7.611 The notes fomi part of these financial statements
Tuesda Child Statement of Finan¢ial PositlOD 31 March 2025 31.i.24 Total funds Unrestricted funds Notes CURREIYT ASSETS Cash at bank 11,182 10,49l NET CURRENT ASSETS 11,182 10,491 TOTAL ASSETS LESS CURRENT LIABILITIES 11,182 10,491 ACCRUALS AND DEFERRED INCOME (1,800) (2,880) NET ASSETS 9,)82 7,611 FUNDS Unrestricted ndS 7,611 TOTAL FUNDS 7,611 The financial statements wer¢ approved by the Board of Trustees and authorised for issue on 26 January 2026 and were signed on its behalf by: Orla Frances Sheehan - Trustee Kathleen Gill - Trustee The note5 forn part of these financial statements 12
Tuesda 's Child Notes to the Financial Statements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The financial stalements of the charity, which is a public benefit entity under FRS 102, 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 l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act (Northern Ireland) 2008. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon &s therc is a legal or constructive obligation committing the charity to that expenditure. it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost relat¢d to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resourc¢s, Taxation The charity is exempt from on its charitable activities. The HMRC tax reference is XTI 055. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. RestrTcted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. DONATIONS AIYD LEGACIES 31.3.25 31.3.24 Donations & Fundraising Just Giving 42,079 3,003 25.458 5,101 45,082 30,559 13 continued...
Tuesda 's Child Notes to the Financial Statements- continued for the Year Ended 31 Ivlareh 2025 CHARITABLE ACTIVITIES COSTS Support costs Govemance Charitable Activities 770 42,541 43.311 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. ACCRUALS AND DEFERRED INCOME 31.3.25 31.3.24 Accruals 1.800 2,880 MOVEMENT IN FUNDS Net movement in funds At 3113125 At 114124 Unrestricted funds General fund 7,611 1,771 9,382 TOTAL FUNDS 7,611 1,771 9,382 Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 45,082 (43,311) 1.771 TOTAL FUNDS 45,082 43,311 1,771 14 continued...
Tuesd2 's Child Notes to the Financial Statements - continued for the Year Ended 31 Mareh 2025 MOVEMENT IN FUNDS - continued Compgratives for movement in funds Net movement in funds At 3 l1J124 At 114123 Unrestricted funds General fund 7,960 (349) 7,611 TOTAL FUNDS 7,960 349) 7.611 Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 30,559 (30,908) (349) TOTAL FUNDS 30.559 30,908 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. 15
Tuesda 's Child Detailed Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 31.3.24 INCOME AND ENDOWMENTS Donations and legacies Donations & Fundraising Just Giving 42,079 3.003 25,458 5,101 45,082 30,559 Total incoming resources 45,082 30,559 EXPENDITURE Support costs Management Telephone Printittg Children of Gaza Children of Aleppo, Syria Children of Nairobi, Kenya Children of Wajir, Kenya Children of Nebbi, Uganda Children of Wukro, Ethiopia Children of Kissanda, Uganda 169 627 22,525 25,025 3,830 2,025 2,129 2,025 4,933 2,525 6,838 42,541 30,110 Governance costs Accountancy Bank Charges 720 50 720 78 770 798 Total Tesources expended 43,311 Net in¢ome/(expenditure) 1,771 This page does not forn) part of the statutory financial statements 16