Charity registration number NIC 106322 Company registration number N1640401 (Northern Ireland) THE LEPROSY MISSION NORTHERN IRELAND ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 THE LEPROSY MISSION NORTHERN IRELAND LEGAL AND ADMINISTRATIVE INFORIVIATION Trustees Mr M Noble Mrs F Davidson (Outgoing Chair until May 2024) Mr J Caples (Honorary Treasurer) Miss J Carson (Incoming Chairfrom May 2024) Miss H Johnston Mr R Marshall Rev P Hillon (Vice-chairfrom May 2024> Ms J Willcocks National Director Mrs J Briggs (outgoing until October 2024} Mrs J Thompson (Incoming Interim & Part-Time from October 2024) Charity number NIC 106322 Company number N1640401 Registered office Lagan House 2a Queen's Road Lisbum Co Antrim BT27 4TZ Auditor GMCG LISBURN Century House 40 Crescent Business Park Lisbum BT28 2GN Bankers Danske Bank Donegall Square West Belfast BT16JS Solicitors Maccorkell Legal & Commercial Garvey Studios 8-10 Longstone Street Lisburn Co Antrim BT28 ITP Investment advisors J&E Davy Donegall House 7 Donegall Square North Belfast BT15GB THE LEPROSY MISSION NORTHERN IRELAND CONTENTS Page Trustees. report 1-14 Independent auditor's report 15-20 Statemenl of financial activities 21 Statement of financial position 22 Statemenl of cash flows 23 Notes to the financial statements 24-42 THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 The board of trustees have pleasure in presenting their Annual Report, together with the audited financial statements for the year ended 31 December 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitable company's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 20191. Objectives and activities Leprosy is a disease of ancient times, yet contrary to popular belief, it remains of important global health concem in the 21st century. Officially recognised by the World Health Organisation (WHO) as a Neglected Tropical Disease (NTD), globally, 182,815 people re￿iVed a devastating diagnosis of leprosy in 2023, with many more cases going undetected. Leprosy case numbers increased by 5 /0 compared to 2022, >950/o of these cases being reported in 23 global priority countries. The WHO-recommended Mulli-Drug Therapy (MDT) that effeclively cures leprosy has been available since 1982. That large numbers of people worldwide are still suffering from this disease is a greal injustice. Leprosy is most prevalent among poor and marginalised communities where population density is high and poor nutrition and housing are all too common. We are committed to breaking the chains of leprosy, addressing the underlying causes as well as working lo prevent disability and empowering people to attain healing, dignity and wholeness in their lives. Our vision is 'Leprosy defeated, Lives transformed.. We will do everything we can to break the transmission of leprosy so children born into the worfd are not at risk of leprosy, and persons affected by leprosy do nol suffer discrimination and enjoy fulness of life. The Leprosy Mission Northem Ireland (registered charity No= NIC 1063221, compelled by the example of Jesus Christ, ministers and works in support of The Leprosy Mission International (registered Charity in England & Wales No.. 1076356). The Leprosy Mission was founded in Ireland by Wellesley Bailey in 1874,. our 150￿ anniversary was marked in 2024 by a number of special celebralion events. Our work raises awareness of leprosy in Northern Ireland and vital resources that will help to make leprosy a thing of the past. This work is undertaken through prayer. fundraising, advocacy, and volunteering in fulfilment of the following charitable purposes.. The advancement of health and relief of povety for the benefit of the public, in particular in relation to leprosy., The relief of those in need by reason of ill health or disability, in particular with persons who are disadvantaged by leprosy and those connected wilh them,. to enable their integration in the community., The eradication of leprosy. The Leprosy Mission ￿LM) has an ambitious, targeted goal of Zero Leprosy Transmission by 2035 and works towards Zero Leprosy Disability and Zero Leprosy Discrimination. Zero Leprosy Transmission To interrupt transmission, we target areas with high rates of leprosy prevalence and adopt an approach that combines multiple tactics, including local government ownership, health system integration and development of new technologies to support and develop leprosy expertise in primary and secondary healthcare workers. With a strong record in leprosy research, we utilise field presence to develop, investigate and trial research innovations related to reducing transmission, early diagnosis, monitoring relapse, antimicrobial resistance and reactions to MDT, the cure for leprosy. THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Zero Leprosy Disability Disability is not an inevitable consequence of leprosy. However. people continue to be affected by it. often due to lale diagnosis or treatment complications. Limited local government ownership of leprosy care, complications in care management and lack of disability seNices, coupled with declining leprosy expertise (to spot the first signs of leprosy) means that people are not getting the timely interventions they need. Globally, we continue to provide rehabilitation and well-being services in countries where local governments need assistance. We particularly focus on work at a community level to promote models of self-care that empower people to manage their impairments. Zero Leprosy Discrimination Globally, there are 139 laws in 24 countries that still discriminate against persons affected by leprosy, preventing them from enjoying certain fundamental human rights guaranteed under the national constitutions for citizens of their respective countries. People affected by leprosy are still routinely overlooked, ignored or prevented from full participation in public, social. economic and cultural life. They also feel shame and isolate from society due to self- stigma. Stigma and discrimination are key factors standing in the way of persons affected by leprosy seeking out help. Globally, TLM supports persons affected by leprosy to challenge injustice and advocate for their rights and entitlements. We target discriminatory laws and practices, while encouraging nation stales to uphold relevant international treaties, especially the UN Convention on the Rights of Persons with Disabilities and the UN Principles and Guidelines for the Elimination of Discrimination against Persons Affected by Leprosy and Their Family Members. We promote opportunities to eam a sustsinable living and we work with communities to address the barriers that prevent this from happening. Persons affected by leprosy tell us that when they can bring resources into their household economy, their standing in the eyes of family and the wider community increases and their voice begins to be heard. Partnership Working The Leprosy Mission Northern Ireland (TLMNII delivers its charitable aims through grant making to global partners, chiefly other TLM national programmes. This utilises local knowledge and expertise and promotes empowerment and long-term sustainability. TLMNI is a member of The Leprosy Mission Global Fellowship (GFI, made up of27 member countries and affiliates, and 8 signatory to The Leprosy Mission Fellowship Charter which underpins the worldwide operations of the charity (30 May 20111 Updated September 2018). Together, we are the largest player in the fight against leprosy. We work collaboratively, particularly with our colleagues in project-funding countries and within the UK with The Leprosy Mission Great Britain and The Leprosy Mission Shop. Globally, The Leprosy Mission is a key member of The Global Partnership for Zero Leprosy which brings together organisations including The International Federation of Anti-Leprosy Associations IILEP). the Novartis Foundation. the Intemational Association for Integration, Dignity and Economic Advan￿ment (IDEA), as well as national leprosy programmes and is supported by the Worid Health Organisation (VVHOI. This partnership co-ordinates action to accelerate research, mobilise technical assistan￿ and expertise and increase advocacy and fundraising in the pursuit of a leprosy-free world. We are also a member agency of ILEP (the Intemational Federation of Anti-Leprosy organisations), EU-CORD (a network of European Christian Relief & Development non-governmental organisations), People in Aid, the Micah Nelwork, the Neglected Tropical Disease NGDO Ne￿Ork la global forum for non-governmental organisations working together on neglected tropical diseases) and BOND (rhe International Development Ne￿Ork). In Northern Ireland we are also a member of the Missions Action Partnership (MAP), Wlll To Give WG), Volunteer Now, Northern Ireland Council for Voluntary Aclion {NICVA) and CADA (Coalition of Aid Development Agencies in Northern Ireland). TLMNI is also a member of Dochas and a signatory of the Dochas Code of Conduct on Images and Messages htt s.'IAvww.dochas.ielresourceslcommunirAtions- elcode•of-conduct- on-ima es-and-messa esl THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Public Benefit TLMNI supports leprosy projects worldwide, working at an individual, community and governmental level to support research, develop capacity and implement programmes to raise awareness and deliver effective medical care and outreach. People affected by leprosy are given the support Ihey need to get back on their feet and live healthy lives by providing access to education, vocational training, housing and sanitation. Our aims and objectives, and the planning of our activities have been reviewed in light of The Charity Commission's guidance on reporting on public benefit. Globally, The Leprosy Mission and its partners work with people around the wodd irrespective of their ra￿, faith or nationality and the Board of Trustees has ensured thal activities undertaken ontribute to the aims and objectives of the charity and provide benefit to our clients. The Trustees are therefore confident that we meet public benefit requirements. Achievements and perfomjance The past ￿e1ve months have continued to be a challenging and difficult year for our work both locally and globally. Our programmes continue to be subject to disruption by political and economic instability and the impacts of climate change and we are thankful for the generosity of supporters who have helped sustain core services and enabled those affected by leprosy to re￿1ve vttal care and treatment. We have continued to provide core funds to our long-term partners. Good financial and long-term planning has enabled the charity to continue to provide significant funds, tolalling £514,005 to overseas projects and to support the unique and critical work of The Leprosy Mission International ffLMI). Compared to the previous year's funding of overseas projects (2023-. £422,927), funding in 2024 increased by 21.5 % . This substantial increase was due to a Board-level decision to release excess resetves carried forward from previous years. In 2024, remittances were transferred from Northern Ireland to part support Ihe projects and programmes in Bangladesh £106,976, India £10,000, Nepal £266,398, Ethiopia £30,000 and Nigeria £54,320, and as well as our apportioned contribution (Global Fellowship Levy) towards The Leprosy Mission Global Fellowship of £46,311. This conlribulion helps co-ordinate efforts to meet the needs of persons affected by leprosy on a global platform and ensures that robust monitoring and due diligence processes are in place for all projects. Funds transferred to Nepal totaled £266,398 and included support of Anandaban Hospital, the main leprosy referral hospital in Nepal, including £20,000 given as an initial emergency response, and funds of £176,698 in support of 'Dignity First'_ a 3 year project, 2023-2025, funded by ihe Department of Foreign Affairs and Trade (DFAT- Irtsh Aid Civil Society) which seeks to improve the health, well-being and dignity of 1089 people affected by leprosy and enhance the technical capacity of 90 Government health workers and 300 Community Health Volunteers to identify, diagnose, treat. and manage leprosy and its complications. A grant ofÉ130,000 (£107.898) was received from DFAT at the end of P123 for disbursement as per the agreed budgel in FY24, alongside TLMNI'S match funding commitmenl. THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 In 2024, the kindness, care and compassion of our supporters, alongside the dedication of our partners and staff have enabled significant progress towards achieving our vision of "Leprosy defeated, Lives Iransformed" In partnership with other global TLM members, our funding support has brought us a step closer to the defeat of leprosy, as evidenced through results achieved in a selection of the projects we partly supported in 2024= Asia Bangladesh-Activating and Engaging Partnerships to reduce leprosy in Bangladesh 619 new leprosy cases were found through partners and government health centres 260 patients with leprosy complications were trealed through TLM and partner hospitals 167 persons with leprosy disability were given access to protective footwear, wheelchairs or other mobility assisting deVI￿S 239,796 people from 56,105 families were screened through contact screening of newly-identtfied cases, skin camps and surveys in high prevalence areas 111 leprosy-affected volunteers and family members were trained in promoting self-ca 46,299 people were reached through 2,563 community awareness sessions 4,689 school students were orientated on leprosy through 81 school sessions 19 church leaders received training in leprosy case detection, treatment, referral, awareness and complication care Staff of 3 tea companies operating lea gardens in the Sylhet region received training and are engaged in leprosy case detection, referral, awareness, and complication care 185 self-help groups with 2,303 members across 8 dislricts were supported., 89.3/0 of members reported improved inclusion as a result 28 federations have been formed with representatives from the self-help groups and ￿ceiVed leadership and organisational development training with the aim to establish the federations as sustainable people's organisations Work through the federations and self-help groups led to 25 advocacy initiatives for accessing local government services 221 out of 314 persons reported an increased income as a result of being engaged in income-generating activities using self-help group loans 12,459 individuals in leprosy affected communities received SDR-PEP (Single Dose Rifampicin Post Exposure Prophylaxis) - a leprosy prevention initiative endorsed by the World Health Organisation. THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEIVIBER 2024 India - Purulia Hospital A total of 15,696 consultations took place 232 new untreated cases of leprosy were diagnosed and treated Contact surveys were performed for 563 index cases Outpatients treated included= 168 leprosy patienls, 835 patients with ulcers, and 146 patienls with neuritis Admissions= 969 patients were admitted, including 336 with ulcers, 241 with leprosy reactions, 104 with neuritis, and 126 for reconstructive surgery 53 patients received reconstructive surgery 68 cataract surgeries were performed 1.673 items offoolwear were made for persons affected by leprosy, giving increased mobility and helping to prevent further disability 12 Community Outreach health clinics were conducted, reaching 4,167 people Nepal -Anandaban Hospital 2024 was a tumulluous year for Anandaban hospital. the main leprosy referral hospital in Nepal, with wildfires threatening evacuation of the hospital site in May and torrential rain late in the monsoon season leading to devastating landslides causing major damage to the hospital site at the end of September. In spite of these emergencies and challenges, the hospital continued to provide high standards of care- A total of 39,350 outpatient consultations took place and 929 inpatients were cared for 166 new cases of leprosy and 29 relapse cases were diagnosed through the hospital 7,323 leprosy patients were seen at outpatient clinics Leprosy Complication management (outpatienls)= 379 Type 1 reaction patients., 929 Type 2 reaction patients., 195 Neuritis patients,. 554 ulcer patients Leprosy Complication management {inpatientsl.' 31 Type 1 reaction patients.. 52 Type 2 reaction patients- 25 Neuritis,. 292 ulcer patients., 233 ulcer debridement surgeries-, 143 reconstructive surgeries- 11 Eyes surgeries 1091 items of footwear, 24 prostheses and 501 supportive appliances were distributed 5,976 physiotherapy sessions were provided (EHF (Eyes, Hands and Feet) scores for 80% of leprosy patients showed no change, while 100/0 improved and 10% worsened) 1,903 leprosy patients were provided with counselling seNices 47 medical praclitioners received training in the hospital 288 paramedics and medical officers received training in the hospital Anandaban Hospital medical staff delivered 10 trainings on leprosy, NTDS and disabilities Anandaban Hospitsl staff attended 10 learning and sharing meetings with government. partners and other stakeholders 3 leprosy awareness programmes were conducted 6 engagement activities were conducted with local churches, schools and community-based organisations THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Nepal - Dignity First 14,511 people were reached, including 1,008 people who re￿iVed direct help from pop-up health clinics 12,200 close contacts of leprosy index cases were traced, leading to 327 people being diagnosed with leprosy and receiving medicine and treatment 660 persons affecled by leprosy received medical inlerventions supporting their health, wellbeing, independence and social acceptance 177 community health volunteers (including 162 women) re￿iVed training, strengthening the capacity of the project to increase detection of leprosy in women and girls and support their general health Africa Ethiopia- Dare to Dream 493 new leprosy cases were identified through kno active case finding campaigns, involving health workers, extension workers, religious leaders. leprosy champions, and community leaders 40 leprosy patients with chronic ulcers received LPRF therapy (leukocyte and platelet rich fibrin therapy) to accelerate wound healing, minimize inflammation, and stimulate tissue regeneration 103 health extension workers were trained in the knowledge and skills required for recognising and diagnosing leprosy, and on feedback mechanisms and safeguarding principles 80 first-line health workers were trained in the knowledge and skills for diagnosing and treating leprosy and ils complications, and on feedback mechanisms and safeguarding principles 3 surgeons were trained in reconstructive surgery 15 lab technicians were trained in basic leprosy knowledge {theoretical and practical) and lab diagnosti methods 112 self-care groups, involving 772 people from local associations of persons affected by leprosy, were fomied to empower leprosy patients to manage their condition. reduce complications, promote peer support, combat stigma and improve their quality of life Community dialogues to address stigma, foster communty support, improve health-seeking behavior, and identify local resources for prevention and care reached 3,454 people, including community elders, religious leaders. tradttional healers, government stakeholders and organisations of persons affected by leprosy. These dialogues raised awareness about leprosy, highlighting its causes, symptoms, and Ireatment, while sharing personal experiences of those affected. THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Nigeria - Integrated leprosy control towards zero transmission in Kogi and Kwara states 140 community-based health actors (Patent Medicine Vendors, Traditional Birth Attendanls, Traditional Healers, and Community Volunteers} received training to identify and refer suspected leprosy and Lymphatic Filariasis ILF) cases, significantly increasing early delection rates and strenglhening referral pathways Over 200 community members were screened through six skin camps- 13 cases of hydrocele were diagnosed and referred, and one case of leprosy was identified through contact tracing 11 patients received life-changing surgeries for hydrocele and leprosy-related complications, improving physical health, restoring dignity, and enhancing quality of life Designated health facilities across four local government areas received supervisory support, medical supplies, and mentorship. leading to improved service delivery and readiness to manage leprosy and LF cases effectively Six self_care groups were revitalized and equipped with essential tools. medicines, and training to help individuals manage leprosy-related disabilities independently These groups now function as grassroots support hubs, enhancing communty-based rehabilitstion and promoting long-term wellbeing Community dialogue sessions reached diverse groups. including local leaders and youth, addressing myths and promoting inclusiveness for persons affected by leprosy School outreach programs impacted 100 sludents. equipping the next generation with knowledge on hygiene and disease prevention, while promoting empathy and social inclusion Advocacy engagemenls with State Ministries of Heallh and local govemment authorities led to increased political goodwill and commitments for counterpart funding and policy-level support for NTD interventions The involvement of faith_based leaders and local churches created additional avenues for health messaging and volunteer mobilizalion Advocacy- The global membership support levy, which TLMNI contributes as a member of the Global Fellowship, funds strategic posts and activities, including advocacy. The following key global advocacy developments were achieved during the year.. A major advocacy win in 2024 saw the Maltese parliament repeal a law that discriminates on the grounds of leprosy. Since repealing Ihis law, the Government of Malta has become an active partner in the work to repeal Ihese discriminatory laws in countries across the worfd. In 2024, The Leprosy Mission Inlemational hosted a side event at the United Nations, CRPD Conference on the right to work and employment for persons with disabilities in low- and middle-income countries. This included a keynole speech from the UN'S Special Rapporteur on the rights of persons with disabilities, as well as contributions from the Wodd Bank. UNESCWA, and civil society representatives. The Leprosy Mission also contributed to the General Debate at the conference through a short speech to the Civil Society Forum. A Member-Appointed Working Group on the topic of advocacy was fomied and began work in 2024. This group has already contributed significantly by supporting the inclusion of advocacy within The Leprosy Mission's new Global Strategy and developing an Advocacy Toolkit lo support TLM teams in delivering the advocacy components of our Global Strategy. Persons affected by leprosy were engaged in the consultation process for the development of the new TLM Global Strategy. Leaders of Organisations of Persons Affected by Leprosy from Asia and Africa were consulted throughout the stralegy development process. THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Where our support comes from Our income is received from a variety of sources, the majority of funds coming from individuals (including legacy giving) and churches across Northern Ireland. Our core supporter base continues to faithfully prioritise persons affected by leprosy in their charitable giving and we continue to extend our sincere Ihanks to each and every supporter for their generosity. TLMNI received a total income of £677,620 in 2024 (2023= £788,019).. while our overall income was 140/0 lower than in 2023, this was largely due to a sharp drop in legacy giving in 2024 to £36.553 (2023.. £256,385,.), overwhich Trustees have no influence year on year. Local church and individual supporters have continued to give generously throughout Ihe year, with general donations (including responses to direct appeals) and gifts received in 2024 increasing by £100,879, or nearly 25/0, compared to the previous year (2024.. £506,765; 2023- £405,886). This increase in donations arose from an outpouring of generosity in response to i) an emergency appeal after devaslaling landslides at the end of September 2024 threatened operations at Anandaban Hospital in Nepal (raising £73,475),. and li) implementing 8 match-funded Advent appeal that raised a total of £65,893. We are grateful for a £20.000 grant from 'Joy of Generosity. Ihat initiated Ihis match fund and to 42 generous supporters who together contributed £18,115 to further build the fund before launching the match-funded Nepal-focused Advent appeal. During the year, we had a total of 245 regular givers, induding 33 newly acquired in the year. The Truslees were delighted lo receive funding grants during the year from The Church of Ireland Bishop's Appeal (£8,694) and the Mcclay Foundation (£8,386) for the AEP project in Bangladesh. Funds from charitable trusts were also received from the Fisher Foundation (£3,500), the Pennwood Charitable Trust {£1,000}, The Blair's Charitable Trust1£1,0001, as well as from Radio Cracker (£330). We are deeply grateful to Ihe Boards of Trustees of these Trusts and organisations for their financial support and commitment lo our work. TLMNI are also very grateful for a grant of £130,000 (£107,898) from the Department of Foreign Affairs and Trade (DFAT) for the second year of 'Dignity First,, a 3 year project {2023-2025} in Nepal that seeks to improve the health, well-being and dignity of 1089 people affected by leprosy and enhance the technical capacity of 90 Govemment health workers and 300 Community Health Volunteers to identify, diagnose, treat, and manage leprosy and complications. 2024 was the 150th anniversary year of the foundation of The Leprosy Mission. To give thanks for all that has been achieved in 150 years of the mission and for God's faithfulness throughout, we planned a sertes of special church partnership and supporter engagement activities (both globally and locally). This anniversary year was used as a launchpad to engage new audiences as we seek to see an end to leprosy once and for all. TLMNI hosted Dan and Babs Izzett, persons affected by leprosy who are originally from Zimbabwe, as special guests for our special World Leprosy Day (WLD 28th Janl events. These included a special WLD Servi￿ held at Knock Presbyterian Church at which Dan spoke, an afternoon meeting at the T3 Conference centre in Lisburn at which Ihe Izzetts shared their experience of being affected by leprosy, and an evening prayer seTvice at Emmanuel Church, Lurgan. In February, National Director Joanne Briggs spoke at a BBC Radio Ulster broadcast service for World Leprosy Day at Elmwood Presbyterian Church. THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 In total, taking advantage of opportunities created around TLM'S 150￿ anniversary, 2024 saw a 50 /0 increase in speaking engagements {2024'. 78- 2023-. 52) compared with the previous year. We also made a significant effort to exhibit at Summer Conferences {Keswick, Portstewart., New Horizon, Coleraine and Bangor Worldwide Missionary Convention) wilh newly-branded banners, notebooks and bags being prepared lo share with supporters and engage new leads. Global engagements saw TLMNI staff and Board members visiting field partners, projects and persons affected by leprosy. Joanne Briggs, National Director, attended TLM Representative Management Group meetings in Kathmandu in March, and together with Joy Jamieson, TLMNI Finance and Office Manager. visited the Nepal Country Office. Anandaban Hospital and the Dignity First project in Simara. Joy had the opportunity to visit three women who had been featured in a TLMNI article 20 years previously and to see how Iheir lives had been transfonned and they had been given hope through the vital work of TLM Nepal. Board Chairperson, Judith Carson, attended the TLM 150th Anniversary Celebralions in Delhi, India, in November 2024 together with Fiona Davidson, TLMNI Board Member (and former Board Chairperson). This event opened up opportunities to meet with representatives from the projecls supported by TLMNI. Various meetings took place with Board Chairs and Country Leaders resulting in greater networking across the global organisation and developing stronger relationships. Visits were arranged to Hospitals and new projects in Delhi to see first-hand how TLM is making a differen￿ in the lives of people affected by leprosy. These field visits have led to addition81 supporter engagement opportunities, opportunities to publish magazine articles and a greater understanding and passion to share first-hand experiences of the transformative and challenging work undertaken by TLM in its mission lo defeat leprosy. Trustees are delighted Ihat The Leprosy Mission still holds a special relationship with over 183 congregations across Northem Ireland who faithfully gave donations during the year, church giving remaining steady throughout the year. Intentional follow up and proactive engagement was also prioritised with 19 key church partners and 41 other supporting churches during the year helping to nourish relationships and keep the needs of those affected by leprosy at Ihe fore in busy congregation schedules. In spite of an encouraging 150th anniversary year, the impact of the decline in church attendance since the COVID pandemic continues to be felt, with a number of church leadership vacancies, mid-week group closures and aging congregations no longer able lo support as many mission agencies. These external factors have a considerable impact on our work amongst churches in Northern Ireland and are an area of concern for the future as we continue to find meaningful ways to connect and engage with churches. TLMNI relies heavily on the commitment and support of over 200 Church Representstives {volunteers) across Northern Ireland who faithfully pray, raise awareness and financial support in local churches, groups and Christian faith-based organisations. These Church Representatives provide very important support for our work, ensuring that the voice of those affected by leprosy is heard in different locations in Northern Ireland and that those who support TLMNI financially are provided with regular updates about how their giving is helping to transform lives every day. Our magazine, INTOUCH, is sent out to supporters to thank them for their kind generosity and communicate the impact of their giving. The three editions in 2024 covered themes of healing, help and dignity. INTOUCH was sent to an average of 5015 supporters per edition in 2024. While Ihe purpose of INTOUCH is to thank supporters, supporters touched by the impact stories shared donated a total of £37,527 over the year. During the year, TLMNI continued to slrengthen online engagement activities through social media platforms and Ihe creation of videos used to promote and raise awareness, and to help supporters hear first-hand accounts from persons affected by leprosy and frontline TLM staff. Monthly prayer emails were circulated via email to 582 supporters, as well as programme updates from overseas partners and promotion of key supporter events. TLMNI also held online prayer sessions for supporters during our Global Day of Prayer in May. Traffic to the website and views on socials saw an 18/0 drop in website visitors in 2024. Algortthms that are outside of our Control disadvantage smaller charities with less budget for advertising. This is an area we need to conlinue to build upon as we seek to raise awareness of those affected by leprosy, remain relevant and connect with new audiences beyond our normal pool of supporters. However, despite this, we saw an encouraging 26 /0 increase in the number of online donations and a 20 /0 increase in the value of online giving. THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Financial review The results for Ihe period are sel out on pages 21 to 42. The charity returned a deficit of £170,385 {2023.' surplus of £35,825) of which there was an unrestricted deficit of £242,60212023'. surplus of £35,635) and restricted surplus of £72.217 (2023.. surplus of £190). As at 31 December 2024, the level of unrestricted reserves held was £546,156, of which £435,000 has been designated by the Board at the year end. In light of fundraising challenges faced in recent years, the turbulent global economic and political Climate and the recent significant drop in levels of legacy giving, over which we have little control, the Trustees have continued to review the levels of reserve and designated funds of the chariiy at Ihe end of 2024. During the year, Trustees have made decisions in line with our Resetves Policy as updated in 2023. In calculating the reserves needed, we have excluded any funds committed in propety and equipment necessary to undertake our work. Restricted funds have also nol been included as they are held by the charity for only as long as necessary before transfer to the respective project or country. In this uncertain and volatile climate, Trustees have been keen to ensure both local and global sustainability, whilst at the same time ensuring that fvnds, where possible, are remitted to overseas projects as quickly as possible. In line with these principles. Trustees have been implementing a plan to reduce cash reserves whilsl ensuring Ihat sufficienl reserves are in pla￿ as per good practi￿ guidelines for both operational and project commitments. Funding commitments for leprosy programmes are made to global partners in advance of the funding being received in any financial year. Commitments are based upon a financial review of projected income and expenses and planned fundraising activities during the year. In line with policy, the Trustees have continued to retain the charity's programme reserve at at least 25 /tr of normal funding commitments for the purpose of honouring any agreed funding commitments and to have an appropriate amount of match funding in Pla￿ as part of our commitments for the Dignity First project in Nepal (2023-2025) and our anlicipated commitment of match funding for a potential DFAT-funded project Olikanassa in Mozambique. ReseNes continue to be kept under review as per normal financial monitoring pr0￿dUreS. As part of our good governance. Trustees regularly review the charity s risk register to assess any risks to which the charity may be exposed, in particular those related to safeguarding, global programme operations, the potential loss of income streams and ensuring compliance with regulators and standards of best practice. A separate Safeguarding Risk Register, developed in 2021 as part of the roll oul of updaled safeguarding policy and procedures, continues to be reviewed on a quarterly basis. Trustees are satisfied that systems are in place to mitigate exposure to the major risks, including any new risks that have been caused by the global economic downturn. Board members, as part of board meeting proceedings, have as a standing agenda item the requirement to disclose any Gonflid of interest when discussing the Charity's business agenda. Trustees, in partnership wilh other global TLM national offices. ensure that any harm thal may flow from its activibes is mitigaled through agreed global policies and safeguarding arrangements. 10- THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Plans for future periods The Leprosy Mission launched a new 5-year Global Strategy (2025-2030), developed in consultation with the leaders of Organisations of Persons Affected by Leprosy. at its 150th anniversary celebrations in New Delhi in November 2024. This strategy outlines the long temi change we want to see as well as the priorities we will focus on globally in the coming period. It is centred on Christ, with its top Priority being to break leprosy transmission as we work towards our long term goal of zero leprosy transmission by 2035. Our two other focus areas of zero disability and zero discrimination are also very important pillars of the strategy. The new Global Stralegy adds fourth pillar focussed on improving and increasing fundraising efforts to fund the defeat of leprosy to completion. As we approach the end of the current TLMNI 5-year slrategy, It's fime to Make Leprosy a Thing of the Past {2021- 25), the Board of Trustees will conduct an end-term strategic review in 2025 of perf0mlan￿ and progress against the key performance indicators (KPIS) in our strategy, as revised following a mid-lerm review in 2023. This exercise will lay the foundation for developing our next 5-year strategy in Q3 and Q4 of 2025. Efforts will be made to include key stakeholders at all stages in the strategy development process. The Trustees anticipate that a strategic action plan will be in place by the end of Q4. 2025, ensuring strong and successful implementation to the new 2026-2030 TLMNI strategy going forward. In preparation for this new phase in our organisational development, we will continue to invest to strengthen relationships with our current supporter base and in Ihe acquisition of new donors in 2025. TLMNI plans to continue its support of programmes and projects in India, Nepal, Bangladesh and Ethiopia in 2025 with an increasing focus on prioritising the funding of projects that contribute towards our global strategic goals of zero transmission, zero disability and zero discrimination. We will continue building relalionships with local trusts and grant providers, as well as working collaboratively with other TLM membeis to maximise opportunities for joint applications for project funding in support of the Triple Zero's. Having applied las lead applicant) in Nov 2024, together with TLM Mozambique and TLM Great Britain. for Department of Foreign Affairs and Trade funding for project Olikanassa in Mozambique, we expect this 3-year project, which aims to improve the health, well-being and resilience of remote, rural communities affected by leprosy. disabilities, climale impacts and gender inequality in Zambezia province, Mozambique. if approved, will commence in September 2025. Structu￿. governance and management The charitable company is a company limited by guarantee, registration number Nl 640401 and is a charity registered in Northern Ireland, registration NIC 106322. The trustees, who are also the directors for the purpose of company law. and who served during the year and up to the date of signature of the financial statements were: Mr M Noble Mrs F Davidson (Outgoing Chair until May 2024) Mr T Doran Mr J Caples (Honorary Treasurer} Miss J Carson (Incoming Chair from May 2024) Miss H Johnston Mr R Marshall Rev P Hilton (Wice-chair from May 2024) Ms J Willcocks Dr O Hilliard/Guy (Co-opted Dec 2024) Mr P Walker (Co-opted Dec 2024) (Retired 20 May 2024) Four Trustee meetings occurred during the year (two online and Iwo in-person meetings}. All company directors have confimied their willingness and eligibility to act as a Director and have declared that they do not have any confiict of interest in doing so. There are no related parties or significant interest to be noted. None of the Trustees have any beneficial interest in the charitable Company. All of the Trustees are members of the company and guarantee to contribute £1 in Ihe event of the company winding up. Truslees are unpaid and are not remunerated for their trusteeship. 11 THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 NewTrustees are recruited as per the Memorandum and Articles of Association. Two new Trustees will be proposed for election at the 2025 AGM. as they were co-opted at the De￿mber 2024 Board meeting. During the year Ihe Finance & Audit Committee met 4 times and the Supporter Engagement committee met once. All sub-committees, as delegated sub-groups of the Board of Trustees are made up of staff and members of the Board to further agree work items in each of these respective areas and to report back to the Board of Trustees for review and further action. Jo-Anne Thompson (Head of Fundraising Development, TLM Inlernational) and Stuart Towell (Campaigns & Supporter Experience Manager, TLM Great Britain) have been co-opted as members of the Supporter Engagement Sub-committee to strengthen and bring expertise to the committee as we seek to recruit add¥tional members with fundraising expertise. Govemance & Nominations Sub-committee." Mr T Dor8n (until April, 2024) Mrs F Davidson (Chair unti5 April, 2024) Mrs J Briggs (until 31 October, 2024,- outgoing Nalional Director) Miss J Carson (Chair from Sept 20241 Finance & Audit Sub-committee." Mr J Caples, Hon. Treasurer (Chair) Mrs F Davidson Mr M Noble Mrs J Briggs (until 31 October, 2024. outgoing National Director) Mrs J Jamieson Supporter Engagement Sub-committee.. Miss J Carson (Chair) Mr R Marshall Mrs J Brtggs (until 31 October,2024'. outgoing National Director) Mrs H Coulter Mr S Mccartney Mrs J Thomson ￿LMI Head of Fundraising Development) Mr S Towell (TLMEW Campaigns & Supporter Experience Manager) The Board of Trustees is responsible for the review of all activities. approval of budgets and future strategy. They undertake a full programme of Board strategic and governance activity including regular reviews. The National Director has delegated responsibility for all operational matters including the management of the staff team, programmes and budgets. During the year, the National Direclor, Joanne Briggs, resigned with effect from 3151 October 2024. The Board and the Governance and Nominations Sub-committee met regularly to plan for Ihe recruitment of a new National Dirertor. Engage Executive Talent were commissioned to take forward recruitment procedures. This resulted in the successful appointment of Dr Joy Fleming, who took up the post of National Director in April 2025. Mrs Jo-Anne Thomson, Head of Fundraising Development at TLM International, served as part-time Interim National Director from November 2024 to April 2025. The Trustees gratefully thank TLM International for the in kind release of Mrs Jo-Anne Thomson's time for the benefit of TLMNI operations. The charity currently employs 3 full time and 3 part time members of staff. During the year, the fixed tem conlract for the role of Supporter Engagement Officer was reviewed and the Board agreed to extend it for a further year until August 2025. During ihe past year, the Board approved a number of updated or new policies and procedures, including updates to the Employee Handbook, Financial Procedures, Bribery and Fraud Prevention Policy, Intemal Audit Policy, Fixed Assets Policy, Currency Exchange Policy, Net Contribution to Global Projects Policy, Anti Money Laundering and Counter Terrorism Policy, Procurement and Supply Chain Policy, and Lone Worker Policy. At the end of 2024, all staff participated in the TLM Global Stsff Engagement SU￿eY with good results being achieved across all areas and all respondenls reporting that they would willingly recommend TLM as a good place to work. Resulls will be further reviewed in 2025 and plans put in place to further strengthen and develop the current stsff team, particularly in the areas of well-being and workl life balance. 12- THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Safeguarding Globally. The Leprosy Mission expects the highest standards of professional practice in all our work and conlact with people particularly with Children, young people and vulnerable adults. We are committed to safeguarding all people, including children and vulnerable adults from harm and ensuring iheir rights to protection are realised. In 2024, global safeguarding policies and procedures continued to be rolled out across the organisation with any concerns or reported global cases being dealt with as per our procedures. The Trustee supporting ihe National Director with safeguarding matters resigned as a board member in October 2024. Another Trustee has been providing the National Director with this support in the interim to ensure that the Board is fully updated as required while a Trustee with appropriate skills and experience is sought for a longer term appointment. Safeguarding remains a standing agenda item for all Board and staff meetings and quarterly reports are also submitted to TLM International. Key Management Personnel Remuneration The pay of the charity's National Director is linked to the National Joint Council (NJC) scales and reviewed annually by the remuneration committee as part of Finance and Audit's Committee's responsibility. The remuneration is benchmarked with other charities of a similar operating size and activity to ensure that pay awards set are fair and not out of line with that generally paid for similar roles and level of responsibilities. The Board of Trustees wish to express their sincere thanks to the outgoing National Director, Mrs Joanne Briggs for her 10 years of faithful seNice, during which she strengthened and improved TLMNI operations and it's place within the TLM Global Fellowship. We also thank Mrs Jo-Anne Thomson for her leadership while serving as Interim National Director and welcome Dr Joy Fleming, who took up the role of National Director in April 2025 and wish her every blessing. We also express our sincere thanks lo the whole TLMNI staff team for their flexible working. commitment and unstinting efforts to ensure the ongoing operations of the charity in 2024, The Leprosy Mission's 150th Anniversary year, and for all thal they do to help make leprosy a Ihing of the past. Statement of trustees. responsibilities The trustees, who are also the directors of The Leprosy Mission Northern Ireland for the purpose of company law, are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Slandards (United Kingdom GenerallyAccepted Accounting Practice). Company Law requires the Irustees to prepare financial statements for each financial year which give 8 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 Ihe charitable company for Ihat year. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply them consistently., obselve the methods and principles in the Charities SORP 2019 IFRS 102)., make judgements and estimates that are reasonable and prudent., stsle whether applicable UKAccounting Standards have been followed., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that Ihe financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 13- THE LEPROSY MISSION NORTHERN IRELAND TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Auditor In accordance with Ihe company's articles, a resolution proposing that GMCG LISBURN be reappointed as auditor of the company will be put at a Gener81 Meeting. Disclosure of inforniation to auditor Each of the Irustees has confirmed that there is no information of which they are aware which is relevant lo the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant infom)ation and to establish that the auditor is aware of such infom)ation. The trustees, report was authorised and approved by the Board ofTrustees. issJ Trustee arson Date.. 14- THE LEPROSY MISSION NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE LEPROSY MISSION NORTHERN IRELAND Opinion We have audited the financial statements of The Leprosy Mission Northern Ireland (the 'charitable company,) for the year ended 31 December 2024 which comprise the statement of financial activities, the statement of financial position, the statemenl of cash flows and the notes to the financial statements, including a summary of significanl accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and Uniled Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting standa￿ applicable the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements.. give a true and fair view of the slate of the charitable companls affairs as at 31 D8￿mber 2024 and of its incoming resources and application of resources, including its income and expendtture. for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practi￿. and have been prepared in accordance with the requirements ofthe CompaniesAct 2006. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing (UK) {ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our olher 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 trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or condilions thal, individually or collectively, may cast significanl doubt on the charttable company's ability to continue as a going concern for a period of at least ￿e1ve months from when the financial statements are authorised for issue. Our responsibililies and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 15- THE LEPROSY MISSION NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF THE LEPROSY IVIISSION NORTHERN IRELAND Other information The other information comprises the informalion included in the annual report other than the financial statements and our auditorfs report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial slalements does not cover the other information and. except to the extent othernise explicilly stated in our report, we do nol express any form of assurance conclusion Ihereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in Ihe course of the audit, or othernise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise lo a material misstatement in the financial statements themselves. If, based on the work we have perfomed, we condude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in Ihe course of our audit: the infomiation given in the trustees, report, which includes the directors, report prepared for the purposes of company law. for the financial year for which the financial statements are prepared is consistent with the financial statements., and the directors, report included within the trustees. report ha5 been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of ihe audit. we have nol identified material misstatements in the direclors, report included wilhin the trustees, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounling records have not been kept, or retums adequate for our audit have not been received from branches not visited by us., or the financial statemenls are not in agreement with the accounting records and returns., or certain disdosures of trustees, remuneration specified by law are not made., or we have not received all the information and explanations we require for our audit- or the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies, exemptions in preparing the trustees, report and from the requirement to prepare a strategic report. 16- THE LEPROSY MISSION NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE MEMBERS OF THE LEPROSY MISSION NORTHERN IRELAND Responsibilities of trustees As explained more fL2lly in Ihe statement of trustees, responsibilities, the trustees, who are also the directors of the charitable company for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misslatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable. matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic altemative but to do so. Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether Ihe financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditols report that includes our opinion. Reasonable assurance 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 misstalement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, Ihey could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities. including fraud, are InStan￿S of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatemenls in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. 17- THE LEPROSY MISSION NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF THE LEPROSY MISSION NORTHERN IRELAND Extent to which the auditwas considered capable of detecting irregularities, including fraud We identify and assess Ihe risks of material misstatement of the financial statements, whether due to fraud or error. and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. In identifying and assessing potential risks of material misstatement in respect of irregularities, including fraud and non-compliances with laws and regulations, we considered the following.. The nature of the industry and sector, control environment and business performance, including the charitable companls remuneralion policies for staff, if any- Results of our enquiries of management about their own identification and assessment of the risks of irregularities- Any matters we identified having obtained and reviewed the charitable company's documentation of their policies and procedures relating lo.. Identifying, evalualing and complying with laws and regulations and whether they were aware of any instance of non-compliance- Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud- and The internal controls established to rnitigate risks of fraud or non-compliance with laws and regulations. The matters discussed among the audit engagemenl team regarding how and where fraud might occur in the financial statements and potential indicators of fraud. As a result of these procedures. we considered the opportunities and incentives that may exist within the char¥table company for fraud and identified the greatest potential for fraud in revenue recognition. In common with all audits under ISAS (UK), we are also required to perform specific procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatory frameworks that the Gharitable company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulalions we considered in this context included the Companies Act 2006, and local tax legislation. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fvndamental to the charitable company's ability to operate or to avoid a material penalty. 18- THE LEPROSY MISSION NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF THE LEPROSY MISSION NORTHERN IRELAND Audit response to risks identified Our procedures to respond to the risks idenlrfied included the following.. Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements., Enquiring of management Con￿rning actual and potential litigation and claims- Performing analytical Pro￿dureS lo identify any unusual or unexpected relalionships that may indicate risks of material misstatement due to fraud., Reading minutes of meetings of those charged with govemance and reviewing correspondence with tax authorities-, and In addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments,. assessing whether the judgements made in making accounting estimates are indicative of a potential bias,- and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business. We also communicated relevant identified laws and regulations and potential fraud risks lo all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing slandards. In addition, as with any audit, there remains a higher risk of non-detection of irregularities, as they may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detecl non- compliance with all laws and regulations. A ftjrther description of our responsibilities is available on the Financial Reporting Council's website at= https.'Il www.frc.org.uklauditorsresponsibilities. This description forms part of our auditols report. 19- THE LEPROSY MISSION NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF THE LEPROSY MISSION NORTHERN IRELAND Use of our report This report is made solely to the CoMpan￿S members, as a body. in accordance with Part 4 of the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015. Our audit work has been undertaken so that we might state to the company's members Ihose matters we are required to state to Ihem in an audilols report and for no other purpose. To the fullest extent pemiitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed. Mr Stephen Houston FCA (Senior Statutory Auditor) for and on behalf of GMCG LISBURN Chartered Accountants Statutory Auditor Century House 40 Crescent Business Park Lisbum BT28 2GN -20- THE LEPROSY MISSION NORTHERN IRELAND STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOIVIE AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Notes Income and endowments from: Donations and legacies Charitable activities Other trading aclivities Investments other income 299,455 243,863 125,058 543,318 125,058 620,240 42,031 120,916 662,271 120,916 34 2,998 1.800 7,444 1,800 2,998 1,800 1,800 Total income 308,699 368,921 677.620 625,072 162.947 788,019 Expenditure on: Raising funds Charitable activities Other expenditure 97.535 491,186 97,535 769,271 92,20S 530.113 357 92,206 683,399 357 278.085 153,286 14 Total expenditure 588,721 278,085 866,806 622,676 153,286 775,962 Net gainsl(losses) on investments 15 18,801 18,801 23.768 23,768 Net incomellexpenditurel {261.221) 90,836 {170,385) 26,164 9,661 35,825 Transfers bekneen funds 16 18,619 (18.619) 9,471 19,471) Net movement in funds 17 (242,602) 72.217 (170,385) 35,635 190 35,825 Reconciliation of funds: Fund balances at 1 January 2024 788,758 243,390 1,032,148 753.123 243,200 996,323 Fund balances at 31 December 2024 546,156 315,607 861,763 788,758 243,390 1,032,148 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 21 THE LEPROSY MISSION NORTHERN IRELAND STATEMENT OF FINANCIAL POSITION AS AT 31 DECEIVIBER 2024 2024 2023 Notes Fixed assets Tangible assets Investments 19 20 261,113 326,818 268,774 308,626 Current assets Debtors Cash at bank and in hand 587,931 577,400 21 33,460 323,335 17,972 477,899 Creditors: amounts falling due within one year 356,795 495,871 22 (82,963) (41,123) Net current assets 273,832 454,748 Total assets less current liabilities 861,763 1,032,148 Income funds Restricted funds Unrestricted fL(nds Designated funds General unrestricted funds 24 315,607 243,390 26 435,000 111,156 286.600 502,158 546.156 788,758 861,763 1,032,148 These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the Trustees on and signed on their behalf by= Miss J Carson Trustee Mr J Caples Trustee Company registration number N1640401 -22- THE LEPROSY MISSION NORTHERN IRELAND STATEIVIENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Notes Cash flows from operating activities Cash (absorbed by)Igenerated from operations 29 (162.008) 24,396 Investing activities Purchase of tangible fixed assets Investment income received (600) 2,998 7,444 Net cash generated from investing activities 2,398 Net cash used in financing activities Net (decreasellincrease in cash and cash equivalents (154,564) 26.794 Cash and cash equivalents at beginning of year 477,899 451,105 Cash and cash equivalents at end of year 323,335 477,899 -23- THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEIVIENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policies Charity infomiation The Leprosy Mission Northern Ireland is a private company limited by guarantee incorporated in Northern Ireland. The registered olTice is Lagan House, 2a Queen's Road, Lisbum, Co Antrim. BT27 4TZ. 1.1 Accounting convention The financial statements have been prepared in accordance with the charitable company's Memorandum and Articles of Association. the Companies Act 2006 and 'Accounting and Reporting by Charities.. Statement of Recommended Practi￿ applicable to charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021" (as amended for accounting periods commencing from 1 January 2019). The charitable company is a Public Benefit Entiiy as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of Ihe charitable company. Monetary amounts in these financial statemenls are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of investment and certain financial instruments at fair value. The principal accounting policies adopted are set out below. 1.2 Going concem At the time of approving the financial statements, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existen￿ for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objeclives. Designated funds comprise funds which have been set aside at the discretion of the Irustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes lo the financial statements. 1.4 Incoming resources Income is recognised when the charitable company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and rt is probable Ihat income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charitable company has been notified of the donation, unless performance conditions require deferral of the amount. Income tsx recoverable in relation to donations received under Gfft Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charitsble cornpany has been notified of an impending distribution, Ihe amount is known, and re￿Ipt is expected. If the amount is not known, the legacy is treated as a contingent asset. The charity receives grants in respect of the provision of specified services, projects and activities. Income from other grants is recognised at fair value when Ihe charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred. -24- THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policies (Continued) Turnover is measured at the fair value of the consideralion received or receivable and represents amounts receivable for goods and services provided in the normal course of business. net of discounts. VAT and other sales relaled taxes. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by Ihe charity,. this is normally upon nottfication of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of Ihe dividend due. This is normally upon notification by our investment advisor of the dividend yield of the investment portfolio. 1.5 Resources expended All expenditure is accounted for on an accruals basis and has been classified under headings that aggregale all costs related to the category. Expenditure is recognised where there is a legal or construdive obligation to make payments to third parties, it is probable that the settlement will be required and Ihe amount of the obligation can be measured reliably. It is categorised under one of the following headings: Costs of raising funds, Expenditure on charitable activities and Other expenditure. Irrecoverable VAT is charged as an expense against the activity for which expenditure arose. Grants payable to third parties are wtthin the charilable activities. Vvhere unconditional granls are offered, they are accrued as soon as the recipienl is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the granls. Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, govemance costs, depreciation costs and staff costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at the office. Office costs. depreciation cosls and governance costs are allocated lo charitable activities based on the allocation of grant funding. Where staff costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable acttvities based on the allocation of grant funding. The allocation of the support costs is analysed in note 11. Fund-raising costs are those incurred in seeking volunlary contributions in support of the charitable activities. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Land and buildings Fixtures and fittings 2010 Straight Line 250/0 Reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 1.7 Fixed asset investments Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred. -25- THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policies (Continued) 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call wilh banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Financial instruments The charitable company has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in Ihe charitable company's balance sheet when the charitable company becomes party to Ihe conlractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settl8 on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances. are initially measured at transaction pri￿ including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing Iransaction, where the transaction is measured al the present value of the fulure receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at trans8Ction pri￿ unless the arrangement constitutes a financing transaction. where the debt inslrumenl is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequenlly carried at amortised cosl, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the charitable company's contractual obligations expire or are discharged or cancelled. 1.10 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits. -26- THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policies {Continuedl 1.11 Retirement benefits The charity participated in the Leprosy Mission Central Pension Scheme. a multi employer defined benefit scheme. The employer, The Leprosy Mission International, is not legally responsible for the scheme and does not have sufficient information to use defined benefil accounting. Accordingly, the scheme is accounted for as if it was a defined contribution scheme. For new employees the charity now contributes to a Group Personal Pension Scheme (GPP). Employers make a contribution of 10 /0 of the monthly pensionable salary. Contributions are charged to the Statement of Financial Aclivity as they become payable in accordance with Ihe rules of the scheme. The cost of providing benefits under defined benefit plans is determined separately for each plan using the projected unit credit method, and is based on actuarial advice. Critical accounting estimates and judgements In the application of the charitable company's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimales. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounling estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where Ihe revision affects bolh current and future periods. Key sources of estimation uncertainty Fixed assets The annual deprecialion charge on fixed assets depends primarily on the estimated lives of each type of asset and estimates of residual values. The trustees regularly review these assets, lives and change them as necessary to reflect current thinking on remaining lives in lighl of prospective economic utilisation and physical condition of the assets concerned. Changes in assets, lives can have a significant impact on depreciation charges for the period. Detail of the useful lives is included in the accounting policies. Support costs Judgements are made in relation to the allocation of support costs of the charity to its charitable activities. The trustees consider it appropriate to allocate these costs based on the allocation of grant funding to the charitable activities in the year. Pension Liability Judgements are made in relation to the calculation of the pension deficit at the year end. The Irustees used external professional actuarial advice to provide the year end provision. Restricted funds Judgements are made in relation to allocalion of income and expenditure to restricted and unrestricted funds. The trustees consider it appropriate to allocate these funds based on interpretation of donations received. -27- THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Income from donations and lega¢ies Unrestricted Restricted funds funds 2024 2024 Totsl Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Donations and gifts Legacies receivable 262,902 36.553 243.863 506,765 36,553 363,855 256,385 42.031 405,886 256,385 299,455 243,863 543,318 620,240 42,031 662,271 Donations and gifts Donations and gifts are received in support of people and countries which are affected by leprosy. Income from charitable activities Supportto Support to those affected those affected by leprosy by leprosy 2024 2023 Performance related grants 125,058 120,916 Performance related grants analysis 2024 2023 Department of Foreign Affairs and Trade Bishop's Appeal The Mcclay Foundation 107,978 8,694 8,386 112,385 8,531 125,058 120,916 During the year the charity received a grant from the Department of Foreign Affairs and Trade (Irish Aid Civil Society) of 130,000 Euros (2023 - 130,000 Euros) for Dignity First project in Nepal {2023-2025). This project will improve the health, well-being and dignity of 1.089 people affected by leprosy and enhance the technical capacity of 90 Government health workers and 300 Community Health Volunteers to identify, diagnose. treat, and manage leprosy and complications. During the year a grant was also received from the Church of Ireland Bishop's Appeal to support a project in Bangladesh which will improve the health, wellbeing, social inclusion and financial reslience, for c2,000 people in Bangladesh. These beneficiaries are from remote, forgotten, 'leprosy hotspots, of extreme poverty and have some of Ihe world's highest leprosy rates. -28- THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Income from other trading activities Unrestricted Unrestricted funds funds 2024 2023 Shop income 34 Investments Unrestricted Unrestricted funds funds 2024 2023 Interest receivable and similar income 7,444 2,998 Other incorne Unrestricted Unrestricted funds funds 2024 2023 Rental Income 1,800 1,800 Raising funds Unrestricted Unrestricted funds funds 2024 2023 Fundraisin and ublicil Fundraising agents Publications Staff costs Shared service costs 10,655 43,253 30,860 11.70Q 9,056 40,053 29.907 11,700 Fundraising and publicily 96,468 90,716 -29- THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Raising funds Tradin costs Goods for resale Staff costs 916 151 1,490 Trading costs 1,067 1,490 97,535 92.206 Expenditure on charitable activities Support to those affected by leprosy 2024 Supportto those affected by leprosy 2023 Direct Costs Staff costs Depreciation and impairment Activities undertaken directly Foreign exchange movements 175,112 7,660 10,318 1.203 176,413 9.053 2,634 5.659 194.293 193.759 Grant funding of activities (see note 10) 514,005 422,927 Share of support and governance costs (see note 111 Support Govemance 40,171 20.802 45,201 21,512 769,271 683,399 Analysis by fund Unrestricted funds Restricted funds 491,186 278.085 530,113 153.286 769,271 683,399 30- THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 10 Grants payable Support to Support to those those affected by affe¢ted by leprosy leprosy 2024 2023 Bangladesh Ethiopia Global contribution India Nepal Nepal (Department of Foreign Affairs and Trade) Nigeria Tanzania 106,976 30,000 46.311 10,000 158,420 107,978 54,320 70,000 4,000 75,000 28,626 77,410 112,385 42,780 12,726 514,005 422,927 The above grants were paid via The Leprosy Mission Intemational to fund work carried out by TLM partners. 31 U) tr) CYJ CD L7) CX CD U) CF) U) U) c c r c c c c c c C c c c c c c c c c c c c c c c c c c c c J 3 3 3 J J J J J C c c c c c c c c c G c c c c ffj ffj fo a5 US ¢0 (U ¢D (Q ¢0 tu • c%) u) CD O) CTJ CYJ U) tr rs1 O O) CD (D (O (D U) V) r CO ¢D Lf) CO ￿c0￿Tr￿ (O CN (D (O ￿ o ¢0 m Ix v) IJJ Ots)¢DOON ZLL ZLL ZLL THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 25 Analysis of net assets between funds Unrestricted funds 2024 Restri¢ted funds 2024 Total 2024 At 31 December 2024: Tangible assets Investments Current assetsl(liabilities) 261,113 326,818 (41,775) 261,113 326,818 273,832 315,607 546,156 315,607 861,763 Unrestricted funds 2023 Restricted funds 2023 Total 2023 At 31 December 2023: Tangible assets Investments Current assets/(liabilities) 268,774 308,626 211.358 268,774 308.626 454,748 243,390 788,758 243,390 1.032,148 39- #oo 000 000 (DOO ro o £L 00(DOO 0000 0000 0000 0￿￿(0 LLffON LL > THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 27 Operating lease commitments At the reporting end date the charitable company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows-. 2024 2023 Within one year Between hvo and five years 648 1.782 648 2,430 2,430 3,078 28 Related party transactions Transactions with related parties During the year the charitable company entered into the following transactions with related parties.. (il The Leprosy Mission International ITLMI) The Leprosy Mission Northern Ireland ITLMNII is a member of the global organisation TLMI. During the year, TLMNI paid grants to TLMI of £514,005 (2023.. £422.927) for the ongoing charitable purposes. Included wTthin creditors falling due within one year is a balance due to TLMI of £62,241 (2023.. £26,200) in relation to grants payable. At the year end the charity owed TLMI £3,122 {2023'. £168} in relation to expenses incurred. Al the year end, TLM International owed £70212023= £521) to the charity. (ill The Leprosy Mission Trading Limited ITLM Trading Ltd) TLM Trading Lld is the trading company ofTLMI. During the year purchases were made by the charity of£4.479 (2023.. £5,802) from TLM Trading Ltd. TLMNI received donations from TLM Trading Ltd of £24,796 (2023.. £11,399) in the year ended 31 December 2024. At the year end, TLM Trading Lld owed £45512023: £NIL) lo Ihe charity. lili) The Leprosy Mission Great Britain {TLM Great Britain}, (Formerly The Leprosy Mission England and Wales) The Leprosy Mission Great Brttain (fLMGB) is a fellow member of the global organisation TLMI. Al the year end the charity was owed, of £79.141 12023.. £9,145) by TLMGB for donations received by TLMGB on the charity's behalf. Included in creditors falling due within one year is a balance due to TLMGB of £9.400 (2023= £1,450). 41 THE LEPROSY MISSION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 29 Cash generated from operations 2024 2023 (Deficit}Isurpus for the year (170,385) 35,825 Adjustments for.. Inveslment income recognised in statement of financial activities (Gain)/loss on disposal of tangible fixed assels Fair value gains and losses on investments Depreciation and impairmenl of tangible fixed assets {7,444) (2,998) 357 (24,638) 9,053 (18.191) 7,660 Movements in working capital= (Increase} in debtors Increase in creditors {15,488) 41,840 (922) 7,719 Cash (absorbed by)Igenerated from operations (162,0081 24,396 30 Analysis of changes in net funds The charitable company had no material debt during the year. -42-