Congo Initiative UK (Company Limited by Guarantee)
Annual Financial Report for the year ended 31 December 2025
Registered Company Number: NI657985
Registered Charity Commission for Northern Ireland NIC107268
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Congo Initiative - UK
Annual Report for the year ended 31 December 2025
Contents
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|Board|of Directors|and|Other|Information.............:cccccssssssescscesesssssensseevevsesessseeeeeeed|
|Trustees|Report... ceessssssssssescsscessessessscscsesevstessasesivavscssaravasssssvassesseatsnssssaeedd|
|Statement|of|Trustees’|Responsibilities.........0..0..ccccecescssescsceacececsseesceassceeseececesceseec6|
|Independent|Examiner's|Report...........c:ccccccccsesesseecesescssescsececsacsesecsecsveaseresveceeseseesseeT|
|Statement|of Financial|Activities...........ccccccccsscescsssessessesesserecerterenessseccevsesssesesessens8|
|Statement of Financial|Position...........:.ccccccssesccsssssecsessssessetstevssssesereavavatsssesacaseseenns)|
|Notes|to the|Financial|Statements............0cccccccsccssescssessscsesescesereecssetsessenssesessssesesssesd0|
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Congo Initiative - UK
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Board of Directors, Trustees and Other Information
Directors Mr Eric Clarke (Chairperson) Mr Olufemi Akinlabi (resigned 26 January 2026) Mr Jonathan Birnie Mrs Heather Saunders Mrs Heather Snoek Mr Andrew Kyle (appointed 30 January 2026)
Trustees Mr Eric Clarke (Chairperson) Mr Olufemi Akinlabi (resigned 26 January 2026) Mr Jonathan Birnie Mrs Heather Saunders Mrs Heather Snoek Mr Andrew Kyle (appointed 30 January 2026) ‘ 19 Eden Drive Registered Address Markethill Armagh BT60 1LA Bankers AIB Dungannon County Tyrone BT70 1AZ Company Number NI657985 Charity Commission Northern Ireland NIC107268 Number
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Congo Initiative - UK
Directors’ and Trustees’ report for the year ended 31 December 2025
The Directors and Trustees present their report and the unaudited accounts for the year ended 31 December 2025.
Structure, governance and management
The charity is an incorporated body and is under the control of the Directors and Trustees as detailed out in the charity constitution. The charity is recognised as a charity under the Charity Commission for Northern Ireland as at the date of registration being the 6 February 2019.
Organisation
The Directors and Trustees who have served during the year are detailed out on page 3. The Directors and Trustees are expected to play several key roles in the running of the charity including fundraising, governance, financial budgeting and auditing, evaluation and assessment of the organisation's mission and strategic goals, resource development, public policy and advocacy, and marketing and communication,
Public Benefit
The directors and Trustees believe that both the purposes and the activities undertaken in this last financial year clearly satisfy both elements of the public benefit requirement.
Funds have been raised from small trusts and foundations in the UK, churches and individuals. David McAllister CEO has also established relationships with various French churches and Congo Initiative UK has received some donations from these churches.
Work in the eastern part of the Democratic Republic of Congo has been curtailed due to continued ethnic violence and insecurity. With the armed interventions of the armies of Kenya and Uganda in support of the national army, there is the danger of increased military activity. However, in spite of these difficulties, various Congo Initiative-UK funded projects have continued such as the two primary schools, the counselling centre, the Mangina trade school, the Université Chrétienne Bilingue du Congo (UCBC), women's voices and women of hope. A campus-wide clean water system has been completed at UCBC with a deep well water pump. Land has been purchased for the Mangina trade school with money from the Bob McAllister Memorial Fund.
Congo Initiative UK has also been able to provide support for the following activities during the year:
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Funding for a Counselling Centre and trauma Counselling for women and girls.
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- _ Providing support and capacity building to the Université Chrétienne Bilingue du Congo (UCBC) and encouraging new relationships between the UK, Churches and UCBC.
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- — Being able to provide UK scholarships for two UCBC graduates. - David McAllister, CEO has been able to focus on building the capacity of Congo Initiative UK and also establishing and strengthening new networks within the UK.
Statement of Public Benefit
The charity is organised and shall be operated exclusively for charitable, scientific, literacy, education and religious purposes and to foster the prevention of cruelty to children, gender abuse and actively support environmental protection. These benefits are evidenced by regular and substantial support, both financial and practical for a number of key projects. Currently the Charity is actively engaged in developing a trade school in addition to continued support of La Charité primary school and the UCBC university. The charities beneficiaries are all those whose needs bring them within the ambit of the charity's support. Any private benefit is incidental and necessary to ensure the organisation achieves the charities purpose. All funds received by the charity shall be dedicated and invested solely for such purposes.
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Congo Initiative - UK
Aims and Objectives
The vision of the charity is to model, nurture and shape an authentic community of Christ’s followers whose Calling is to transform society in the Democratic Republic of Congo. The charity hopes to train and develop strong indigenous leaders to transform their communities in their nation of Congo by building civil society on Christian principles of socials justice for the common good.
The overall purpose of Congo Initiative UK is the transformation of the Democratic Republic of Congo through holistic development of Christian and ethical leaders, who bring hope and healing to individuals, communities and the nation.
Financial Review and Reserves
The principle sources of income are mainly from gifts and donations. The annual accounts show a surplus for the year of £21,095. The trustees still believe that the charity is in a good financial position. The Directors and Trustees will continue to actively seek financial support in order to commence new projects in the Democratic Republic of Congo.
By order of the Board
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17/03/2026
Date
Mr Eric Clarke Director and Trustee
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Congo Initiative - UK
Statement of Directors’ and Trustees' Responsibilities
The Directors and Trustees are responsible for preparing the Directors’ and Trustees’ Annual Report and the Accounts in accordance with the applicable law and United Kingdom Accounting Standards.
The law applicable to charities in Northern Ireland requires the directors and trustees to prepare financial statements for each financial year. Under that law the trustees have prepared the financial statements in accordance with Generally Accepted Accounting Practice in the United Kingdom (accounting standards issued by the Financial Reporting Council in the UK, including Charities SORP (FRS 102). Accounting and Reporting by charities: Statements of recommended practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and promulgated by the Institute of Chartered Accountants in the United Kingdom and United Kingdom Law). Under that law the directors and trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the financial activities of the charity for that period.
In preparing these accounts, the directors and trustees are required to follow best practice and:
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e — select suitable accounting policies and then apply them consistently;
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e observe the methods and principles in the Charities SORP;
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e make judgements and estimates that are reasonable and prudent;
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e — state whether the application of accounting standards have been followed, subject to any material departures disclosed and explained the accounts;
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¢ — prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The directors and trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act (Northern Ireland) 2008 and the Charity (Accounts and Reports) Regulations (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Directors and Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charities website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in otherjurisdictions.
By order of the Board
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17/03/2026
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Mr Jonathan Birnie Director and Trustee
Date
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Congo Initiative - UK
Independent examiner's report to the trustees of Congo Initiative UK for the year ended 31 December 2025
| report on the accounts of the Trust for the year ended 31 December 2025, which are set out on pages 8 to 13.
Respective responsibilities of charity trustees and examiner
As the charity's directors and trustees, you are responsible for the preparation of the accounts in accordance with the Companies Act 2006. Having been satisfied that the charity is not subject to audit under company law, and is eligible for independent examination, it is my understanding to:
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e — examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008 e — follow the procedure laid down in the general directions given by the Commission under section 65(9)(b) of the Charities Act (Northern Ireland) 2008.
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e State whether particular matters have come to my attention.
Basis of independent examiner’s report
| have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
My 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 directors and trustees concerning any such matters.
My role is also to state whether any material matters have come to my attention giving me cause to believe:
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That accounting records were not kept in accordance with section 386 of the Companies Act 2006 2, That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland.
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That there is further information needed for a proper understanding of the accounts to be reached
Independent examiner’s statement
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| have completed my examination and have no concerns in respect of the matters 4 to 4 listed above and, in
connection with following the Directions of the Charity Commission for Northern Ireland, | have found no matters that
require drawing of your attention.
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Stuart Compston FCA Date
Chartered Accountant with Chartered Accountants Ireland
105 Derryraine Road
Collone
Armagh
BT60 1LL
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SSS
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Congo Initiative - UK
Statement of Financial Activities for the year ended 31 December 2025
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|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|Funds|Funds|Funds|Funds|
|2025|2025|2025|2024|
|£|£|£|£|
|Notes|
|Incoming Resources:|
|Voluntary|income|
|Gifts|and|Donations|2|34,205|88,080|122,285|88,925|
|Gift Aid|Tax|Refund|500|-|500|55|
|Other|income|.|.|.|-|
|Activities|to Generate|Funds|.|-|.|-|
|Investment|and|Other|Income|.|.|-|-|
|Total Incoming|Resources|~~|34,705|~~|88,080|~~|122,785|~~|88,980|
|Resources Expended:|
|Charitable|Activities|
|Charitable|Donations|3|-|51,280|51,280|47,680|
|Charitable|Activity|4|15,396|18,600|33,996|25,576|
|Administration|Costs|5|16,414|-|16,414|7,090|
|Total|Resources|Expended|31,810|69,880|101,690|80,346|
|Net Income for the year|8|2,895|18,200|21,095|8,634|
|Gross|Transfers|between|funds|.|.|.|-|
|Net Income/(Expense)|for the year|2,895|18,200|21,095|8,634|
|Reconciliation|of Funds|
|Total funds|brought forward|21,107|19,910|41,017|32,383|
|Total|Funds|to Carry Forward|24,002|38,110|62,112|41,017|
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Congo Initiative - UK
| Congo Initiative - UKUK |
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|---|---|---|---|---|---|
| 9 | |||||
| Balance Sheetas at 31 December2025 | 2025 | ||||
| EmploymentofCapital | Unrestricted | Restricted | Total | Total | |
| Funds | Funds | Funds | Funds | ||
| 2025 | 2025 | 2025 | 2024 | ||
| Fixed Assets | Notes | £ | £ | £ | £ |
| TangibleAssets | 6 | 1,632 | - | 1,632 | 1,632 |
| CurrentAssets | |||||
| Cash atBankand in Hand | 22,370 | 38,110 | 60,480 | 39,385 | |
| Current Liabilities | |||||
| Sundry Creditors and Accruals | 7 | : | : | : | - |
| NetCurrentAssets | 22,370 | 38,110 | 60,480 | 39,385 | |
| TotalAssets LessCurrent Liabilities | 24,002 | 38,110 | 62,112 | 41,017 | |
| Funds | |||||
| Unrestricted Funds | 9 | 24,002 | 21,107 | ||
| Restricted Funds | 9 | 38,110 | 19,910 | ||
| 62,112 | 47,017 |
For the year ended 31 December 2025, the company was entitled to an exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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The directors and trustees have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with section 476 of the Companies Act 2006. The directors and trustees acknowledge their responsibilities for: A) Ensuring that the company keeps proper accounting records which comply with sections 386 and 387 of the Companies Act 2006 and
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B) Preparing financial statements which give a true and fair view of the state of the affairs of the company as at the end of each financial year and its profit or loss for each financial year in accordance with the requirements of section 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime. These financial statements were approved and authorised for issue by the Board on the 23 February 2026 and were signed by:
Mr Eric Clarke Director and Trustee
Re—S ee eee eee
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Congo Initiative - UK
Notes to the accounts for the year ended 31 December 2025
4 Principal accounting policies
The financial statements have been prepared in accordance with applicable Accounting Standards in the United Kingdom and the Charities Act (Northern Ireland) 2008. A summary of the more important accounting policies, which have been applied consistently, is set out below.
Basis of accounting
The financial statements are prepared in accordance with the historical cost convention modified by the revaluation of certain fixed assets.
Taxation
The charity is exempt from tax on its charitable activities.
Restricted Funds
Restricted funds are accounted for in accordance with the particular terms of trust arising from the express or implied wishes of the donors in so far as these are intended to be binding on the charity. Where such wishes are not intended to be binding, they are taken into account and recognised in appropriately designated funds.
Unrestricted Free Reserves
Free Reserves represent amount which are expendable at the discretion of the trustees in furtherance of the objectives of the charity and which have not been designated for any other purpose. Such funds may be held in order to finance working capital or capital expenditure.
Incoming Resources
Voluntary income or capital is included in the Statement of Financial Activities when the charity is legally entitled to it, its financial value can be quantified with reasonable certainty and there is reasonable certainty of its ultimate receipt. Entitlement to legacies is considered established when the charity has been notified of a distribution to be made by the executors. Income received in advance of due performance under a contract is accounted for as deferred income until earned, Grants for activities are recognised as income when the related conditions for legal entitlement have been met. All other income is accounted for on an accrual basis.
Resources Expended
All resources expended are accounted for on an accrual basis. Charitable activities include costs of services and grants, support costs and depreciation on related assets. Costs of generating funds similarly include fundraising activities. Non staff costs not attributed to one category of activity are allocated or apportioned pro-rat to the staffing of the relevant service. Finance, HR and administrative staff costs are directly attributable to individual activities by objective. Governance costs are those associated with constitutional and statutory requirements.
Tangible fixed assets
No Provision for depreciation on fixed assets is made in these accounts.
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Congo Initiative - UK
2 __ Gifts and Donations
Northern Ireland Church Donations Donations from Trusts General Donations CAF
| Unrestricted | Restricted | Total | Total |
|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 |
| £ | £ | £ | £ |
| 6,275 | . | 6,275 | 2,400 |
| 16,550 | 88,080 | 104,630 | 77,000 |
| 7,475 | - | 7,475 | 8,855 |
| 3,905 | - | 3,905 | 670 |
| 34,205 | 88,080 | 122,285 | 88,925 |
3 Charitable Donations
Congo Initiative - DRC
| Unrestricted | Restricted | Total | Total |
|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 |
| £ | £ | £ | £ |
| . | 51,280 | 51,280 | 47,680 |
| - | 51,280 | 51,280 | 47,680 |
4 Charitable Activity
Fundraising Travel Costs Development Expenditure
| Unrestricted | Restricted | Total | Total |
|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 |
| £ | £ | £ | £ |
| 15,214 | . | 15,214 | 8,566 |
| 182 | . | 182 | 5,010 |
| - | 18,600 | 18,600 | 12,000 |
| 15,396 | 18,600 | 33,996 | 25,576 |
5 Administration Costs
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Bank Fees | 176 | . | 176 | 111 |
| Accountancy | 293 | - | 293 | 190 |
| ComputerExpenses | 1,105 | . | 1,105 | 407 |
| FRCoordinatorRole Media Manager |
8,175 1,695 |
- . |
8,175 1,695 |
5,849 - |
| Trustsand Foundationsand StatutoryCosts | 4,110 | - | 4,110 | - |
| Governance Costs | 179 | - | 179 | - |
| Office Materials | 681 | - | 681 | 533 |
| 16,414 | - | 16,414 | 7,090 |
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6 Tangible Assets
Congo Initiative - UK
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|---|---|---|---|---|
|Cost|Equipment£|Total£|
|At|1|January 2025|1,632|1,632|
|Additions|.|-|
|Disposals|-|-|
|At|31|December 2025|1,632|1,632|
|Depreciation|
|At|1|January 2025|-|-|
|Charge|-|-|
|Disposals|-|-|
|At|31|December 2025|-|-|
|Net|Book Value|
|At 31|December 2025|1,632|1,632|
|At 31|December 2024|1,632|1,632|
|Sundry Creditors and Creditors and and|Accruals|
|2025|2024|
|£|e|
|Accruals|-|
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- 7 Sundry Creditors and Creditors and and Accruals
8 Movement in Funds
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|---|---|---|---|---|
|Incoming|Resources|Movement|
|Resources|Expended|in|Funds|
|£|£|£|
|Unrestricted|Funds|
|General|Fund|34,705|(31,810)|2,895|
|Restricted|Funds|
|Restricted|Funds|88,080|(69,880)|18,200|
|Total Funds|122,785|(101,690)|21,095|
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9 Net Movement in Funds, included in the above as follows:
Congo Initiative - UK
| Atthe | Movement | Transfers | Transfers | Atthe | |
|---|---|---|---|---|---|
| 01/01/2025 | In Funds | in/(out) | In Funds | 31/12/2025 | |
| £ | £ | £ | £ | £ | |
| Unrestricted Funds | |||||
| General Fund | 21,107 | 2,895 | . | - | 24,002 |
| Restricted Funds | |||||
| LA Charite -Primary School | 4,400 | - | . | . | 4,400 |
| Office Printer | 250 | - | . | - | 250 |
| UCBC | 240 | 13,800 | . | . | 14,040 |
| Memorial Fund | 2,014 | . | “ | . | 2,014 |
| Cl UKDevelopmentSupport | 10,000 | 4,400 | . | - | 14,400 |
| CentreforRenewal &Global Mission Programme | 3,006 | . | . | - | 3,006 |
| Bethesdas Counselling Centre | - | - | - | - | - |
| TotalFunds | 41,017 | 21,095 | - | . | 62,112 |
10 Director’s and Trustee’s Remuneration and Benefits
There were no Director's or Trustee's remuneration, or other benefits made during the year ended 31 December 2025.
There were no Director's or Trustee’s reimbursed for approved expenses incurred in connection with the Charity during the year ended 31 December 2025.