Company registration number.. N1649755 Charity registration number.. 108029 Drop Inn Ministries Limited IA company Itmited by guaranleel Annual Report and Financial Ststern¢nrs for the Year End¢d 30 S¢pt¢rnber 20?5 Dalid Ljttle & Co L Station Hous¢ 46 Mol¢si¥orth Str¢¢t Cooksioivn Co Tyron¢ BT80 8PA
Drop Inn Millistries Limited Contents Reference and Admini51rativ¢ D¢rai15 Trustees. Report 2to4 Ind¢p¢ndcnt Auditor¢ Rtpon 5107 Statement of Financial Activities 8t09 Balance Sheet 10 Statement of Ch FI0'S Noies to the Financial Ststem¢nts 12to24
Drop Inn Ministrie$ Limited R¢fer¢nr¢ and Administrative Details Trystees MrN¢vill¢ Gartland Mr Ronald Dawson Mr Thomas Stewan Secretary Mr Thomas Siei4'art Charity Registration Number 108029 Company Regi5tr4tion Number NI(A9755 Th¢ charity is incorporat¢d ID Northem Ireland. 24 Ballyleny Road Richhill Co Arrna8h BT619LS Registsred OffJ¢t Auditor David L>qtle & Co Ltd Statson House 46 Molesworth Str¢ coot0.n Co Tyrone BT80 8PA PaEC I
Drop Inn Ministries Lin]it¢d Trustees, Report The trustees. who are diie¢tors for the purposes of company law, preseni th¢ annual report together with the tinancial Mattments and auditors, report of the chariiable coTnpaDy for the year ended 30 Septernber 2025. Objettive5 Attivitits Objects Th¢ companv's obj¢ds ar¢.. To advance th¢ Christian religion for Ihe benefii of the public in the ar¢a of benefit A550cialing together the said inhabitants the local authorities volunttsry and other organisations in the ar¢& of benefiE in a common Lrrort 10 r¥ljLvi povcrtv and ad¥an¢c tducaiion and to provid¢ faciliiies in th¢ int¢re%ts of i%'eifare with the object of improvins the conditions of life for the said inhRbithnls hlblic benefil The principal a¢tivil¢s of th¢ charity 3r¢ to equip and mobilise people for mission and to bring hope, help and healing tts the hurting 'Orld through th¢ operation of various humanitarian proj¢cts. The project5 are fjnanced Ihrough surplus finds g¢n¢rdled by tht optraiion of numerous charity shops, various don2tioiis. sponsorship and fundraising &clivili¢5. The trust¢¢s confirm Ihat Ih¢y hav¢ compli¢d willi the r¢quireTn¢nts of the Charities Aci (Northern Ireland) 2008 to hav¢ du¢ regard io the public btnefii guidance publigh¢d by th¢ Charity Cornmission forNorthern Ireland Trustees ¥Dd officers The trustees and Ol¢erS Serving during the year and since the year end were as follows.. Trusiecs-. Mr Ntville Gartland Mr Rongld Dawson MT ThoTn&% Stewart Secretary.. Mr Thomas Stewart Strutturey governAnce 4Dd ]nanagement N¢Tture oJgoverning dtKumeni Thc charity 15 rcgistcred wilh thc Chariiics Commission for Northern Ireland IRegisl¢red NurnbEr 1016941. The company is controlled by its irvsiees who are directors of the cornpanj for th¢ purposes of the Companies Aei 2006 and its goi'¢m¢d by the pro¥isions conraintd in the Metnorandum aT2d Articles of Association. All trusiees are members and diTecioT8 of the Charitablt Company and and as guaraniors of th¢ charitable COTnpany in the sum of£ IO¢ach. Headquxrterj During 20241?025 thc headquartcrs of the charity Telorated from Ballyards Castle to Ballylenly House. kichhill as the 10 year lease period on th¢ Caasilt ended in March 2025. Whilst the new headquart¢rs are smaller than w'hai we ¢njoy¢d pr¢viouslv. the facilities ai Ballyltnly House will coniinu¢ lo enabl¢ the charity 10 hosi prayer events, reireais and visiis from mission5 team and projeci p8rtn¢TS from variDUS Zcross the world. Pagc 2
Drop Inn Ministries Limited Trustees, Report Finances DuTing this financial year we continued io se¢ a.4te8dy. and at titne strtsttg financial PerfOan¢t in OUT charity shops, with ihe developmeni of SOTne lleH' sior¢s, in¢lllding ouilei stores ihat sell off Ock at reduced cosi. With a 5t¢ady. and At times gro,]ng income base we ha have been able to maintain atsd grow our support locallyb as well as intetnationally in 40 different nations wcll 10 continue with capital aGquisition to aid the long-tcrm 5tsbility of OUT incomc b¢. Th¢ ¢hgrity endeavours to k¢ep a prudent amount in reserve for wh flow purposes bui most funds are spent in ihe short temi. InternlltionRI Mis¥ion$ During lh¢ year, Tn¢rnbers gf the board and stnior leadership ttam we have been able to visit intemationel partners, review proj¢¢i work and provid¢ incre¢ leadership support to projects. These ViSiTS ar¢ a greai 50urc¢ of ellcoutagEment to our international partners Short-EeTtn rni$sion experiencts often lead to iThCred prav¢r SUPPDrt for DTOP Inn as well an increase in Child Sponsorships and giving to the various projects p¢ople 151( A continued aspect tsf international support this year, has been ongoing 5UPPDrt to projeci pattners in Ukrainq h¢lpin8 them ddress the humanitarian crisis th81 has taken plate &8 i result of ihe war. Loe81 Missions Local Outreach Ministries-our 1¢8m coniinv¢. as appropriaie. visit local peopl¢ in n¢ed and offer pracrical 5UPPOrt This helps to tonnecl disenfranchised people "Ith other organizations such foodbanks. social workers elc. This sernes to provide a service to bring immediate need as w'ell a5 continuation ol'suppon to facilitate posillve Outcomes i4'iihin our local comtnunir¢. ln addiiion Ive have be¢n ablt 10 partner i¥ith Ihe Souihem Trusi to offer support TO unaccomp8ni¢d minors WTiving in N'orthern Iieland from nations wherc thcir livcs would havt k¢n ai risk. Drop Inn partn¢T5 with GFaff Community Church in Richhill. to operate 2 youth outr¢a¢h in 'The Hub, LS iVtII a Drop Inn Cenire for youth on Thursd8v nights. Differeni sraff snd volunte¢rs offer A safe place for local youth to ¢onneci to positive rc50urces and meniors. Three of our main focu4¢s I01]Y ¢onsi of: Aspire Nl, J29, and ReaLh. S¢¥tement of trustees, re5pon5ibilities The irusiees Iivho are also the directors of Drop Inn Ministries Limited for the purposes of Companv lawl are r¢spon5ible for pr¢paring the t1¢¢5, r¢port and the financial 5taternents in accordan¢¢ with applicable laiv 3nd Uiiited Kingdom A¢¢ouniing Siandards IUniie41 Kingdom Generally Acctpted Accounting Practic¢l, IncldIng FKS 102 The Financial Reporting Siandard appltcabl¢ in th¢ IIK and Republic of Tr¢land" Compan). lai%. requir¢s lh¢ miste¢s to pr¢p8re financial 5Eatemcnt5 for e4¢h financial year. Under company laiv thc trusie¢s must not approve the financial staitmenis unl¢s5 they are sat15f1¢d ihat th¢v give a true fair view of th¢ slate of affairs of the charitable CQTnpani and of the incoTning resources and applicdlion of resourc¢%. including It income and expendiiure. of Ih¢ charitable company for (hat ptriod. In pr¢paring th¢% financial stal¢rn¢Dts. th¢ tru$tees tte required to.. select suitable accouniing polictes and applv th¢m ¢onsist¢ntly observe th¢ methods and principles in th¢ Charities SORP: tngke judgeTn¢nts aDd cstirnates that Hre reasonable and prudent: siaie wheiher applicable accounting standards. comprising FRS 102 have been followed. subjecl to any material d¢panur¢s dis¢lo5ed 8nd explain¢d in th¢ financi&l statements.. and piepate the financial siaiements on the going ¢onc¢m basis unless li is inappropriate to presume thai the charirabl¢ Company will continue in busin¢ss. Pagc 3
Drop Inn Ministries Lirnited Trustees, Report The trusteps Bre responsible for keeping proper ae¢ouniing r¢cords that can disclose with rta8onablc accuracy at 9ny time the rinancial posiiion of Ihe chariiable companv and enabl¢ rhem to ensure Ihat Ihe financial siaternen complv ivith Ihe Companies Act 2006and Charit1¢5 Act (Northcrn Irclandl 2008. Th¢y aT¢ also sponSIbl¢ for safcguarding Ihc a5scts of thc charitable company and hence for taking reasonable steps for Ihe pr¢v¢niion and deieeiion of fraud and oth¢r irregul8Tities. The trusiees are responsible for the maintenance and tniegrirl of the corporate and financial informaiion included on the charitabl¢ cempany's wcbsiit. Legislation governing the pr¢par&tion and dissemination of financial statements may differ from Disclosure of information to auditor Each trustee taktn st¢ps that th¢y oughi to haie taken a5 8 trustee in order to make themselves aM'4r¢ of any relevani audit inforrnation and to e5rablish that the charity's auditor is aware of thai informaiion. The trustee5 tonfirm that there is no rtlev8nl inforrnation ihat ihey know of and of 'hICh thw know the auditor is un&i¥arc. The annual report WÈS appToved by the trustees of ihe charity on 17 June 2026 and Sied on its behalf by.. Mr Ronald Daw'son Trustee PagE 4
Drop Inn Ministrie5 Limited Independent Auditor's Report to the Members of Drop Inn Ministries Limil¢d Oplnlon We have audited lh¢ financial statrments of Drop Inn Ministri¢s Litniled (the 'charity'l for the y¢ar ended 30 Septtmb¢r 2025, which cotnpri5e the Statement of Financial Activities, Balance Sheet, Statem¢nt of L35h Flows, and Notes to ihe Financial Stsiements. intludirtg a summ2ry of SiEnificant accounting policies. The financial r¢porting frameivork thai has been appli¢d in their preparation is United Kingdom Accounting Stsndard& comprising Charilies SORP - FRS 102 The Finan¢i&l Reporting Standard applicabl¢ in the UK and R¢public of Ireland, and applicable la. (United Kingdom G¢n¢rally Ac¢epted Accounting Procticel. In our opinion the financial st21tmcnts'. give a true and rT view of the State of the ch8rity'5 affairs as at 30 S¢pttTnb¢r 2025 and of its incoming r¢sour¢es and application ofresourcts. including its incom¢ and expenditUTe. foT the year then ended., hav¢ been properly prepared in accordance with UDiied Kingdotn Generally Accepted Accounting Prdrtic¢.' and have been prepared in accordanc¢ iyith the r¢quir¢menis of the Companies Act 2006. Basls for opinio W¢ ¢ondua¢d our #udTI in d¢cDrdance '1th InteTnalTonal Sidndardq on Auditing IIIKI ITSA.s IUKII and pplicabl¢ law Our re$pon$ibiliiies undei those siandards are furth¢r d¢s¢rib¢d in the auditor respon$ibiliti¢s for th¢ audit of the finantial siai¢m¢nts s¢ction of our Teport. We are independent of the charitv in accordance with the ethical regultemenis (hat ar¢ relevant to our audit of lh¢ financial statemenis in th¢ UK. in¢luding the FRC'5 Ethical Stand8rd. and w¢ have fulfillcd oui other ethical responsibilities in a¢cordatt¢e with these requirements. W¢ b¢li¢v¢ that the audit evidtnc¢ we hav¢ obtsined is sufficient and appropriate to provide a basis for ouropinion. Cotlu$ions relatln8 to going ¢ODt¢rn In audiiing the financial stattmenls. w¢ hav¢ ¢oncluded that the trustees use of th¢ going concern basis of accouniing in Ihe preparation of the financial si2itments is appropriate. Based on the M'ork we havt perfonntd. Ive have noi id¢niifi¢d anv TnaQrial uncertainties relating lo ¢venEg or condiiions thaL individudly or collectively, mav ¢t signific8ni doubt on the charity's 8bililW 10 continu¢ a5 a going concem for a p¢riod of at l¢a5t ts¥¢lv¢ month5 from ivhen the original finaneial siaiemenis w¢re authorised for issue. Our responsibilities and the responsibilities of the trusrees wilh respeci ro going toncern are described in the r¢levant sections of this report. Other infor]nation The trusk¢s art responsible lor ihe other iThformation. The other infoTmation compris¢s the infortnation includ¢d in the annual report. other than the finan¢i21 statements and our auditor's report thereon. Our opinion on ihe financial statements dots not cov¢r th¢ other information and, except to the ¥xtent othtnvist explicitly *ated in our repoTL we do noi express ony form of assurance onclusion thtrT¢OTh. In conne10n with our audii of the fin3ncial stat¢menE our responsibility is lo read the oth¢r inforni8tion and, in dotng s(L Consider ,hether Iht oiher inforTnation is Tnaterially inconsistent with the financial Statements or our knowledge obtained in the audit or oth¢rwis¢ appears to be maitrially missrated. If w¢ ideThlify such material incon515tencits or apparent material misststements, %4'e are requir to d¢ttrniine whether there is a maitrial misslai¢ment in the financial statements or a rnaterial misslat¢nI of th¢ other inforynation. If, based on th¢ work w¢ hav¢ perforFned. w¢ conclude that ther¢ is 2 material mi55taternent of this other infomiai1o ,¢ tre required io report th&t fa¢i. We have nothing to report in this regard. P4gc 5
Drop Inn Ministries Limited Independent Auditor's Report to the Members of Drop Inn Ministries Limited Opinioll other matter prescribed by the Companies Act 2006 In our opiiiion. bas¢d on th¢ work undertaken in the course of the audit-. the inforniation given in the Trustees, Rcport for thc financial year for which the financial Maiernents arc prepared is consisEeftt with the financial siaiem¢nis: and the Tn$iees' Report has been prepared in accordance wilh applicable legal requiT¢menis. Matters on which wo are r¢quired to report by exception In the light of our knDI4.ledge alld understanding of lh¢ charity and its ¢nvironrnent obtained in ihe wurse of th¢ audit, we have noi identified maierial misstht¢men15 in Ihe Trustees. Repoii. We have noihing to report in respect of the following matt¢rs whue the Companies Act 2006 requirc5 U5 to ieport io you if. in our opinion.. ad¢qu31e accounting records have not been kept, or returns tdequaie for our audit have not been received from bran¢h¢s not V151ted bv us,. or the financial 8Tat¢m¢nts art not in weem¢ni with the accounting r¢cords End retum8.' or iain disclosurts of tTU5t¢¢s remuneration specified bv law 8re not made: OT we have notTeceived all the inforTnation and explanations we requir¢ for our audit. R¢sponsibilities of trustees As ¢xplain¢d mor¢ fully in ihe St81ement (>ftrustee$' rcspon5ibililies l*ti out on pag¢ 3 41. Ihe tru%t¥e5 are responsihle far the PTeparaiion of the financial SEatem¢nis and for being sat15fi¢d that they give a Erue &ftd lair vt¢w, and for such internal conirol as th¢ trusiee5 determine is necessary lo enable the preparation of financial a1em¢nts that are free from material rnisstaternenu wheih¢r due to fraud or error. Tn preparing the financial stat¢m¢nts: th¢ trustees responsible for assessing th¢ charity s ability to CDntinue as a going ¢oDce disclosin& as applicable. matters related 10 going concern and usin8 the going contem basis of aecouniing un1¢5$ the Irusiees either ini¢nd 10 liquidate ihe ¢haritv or 10 cwe op¢r&tions. or have no realistic altemative butto do so. Auditor re5POll5ibilitie5 for the #udit trf the financial statements Our objeclive% are to obiain reasonablc assuranic aboul .he(her lh¢ financial slalernents as a %vhol¢ are frEe from maitridl misststemeni, M'h¢ther du¢ to fraud or error. and to issue an auditor's report thai includes our opinitsn. Reasonabl¢ a55urance is a hiBh level of assurance. bul is not a guaAnte¢ ihat an audii conducted in accordance with ISAS IUKI i¥ill alwa>'5 deEett a material mi59tatern¢nt when it exists. MisstateTnents can ari$¢ fTom fraud or error gnd considered ¥naEerial if. individually or in the aggregate. th¢y could reasonably be expetled to intluence the economic d¢cision5 of users tllken on the b15 of th¢s¢ fin3llcial stsi¢ments. The extent to ii'hich our protedures art ¢apablt of deiecitng irregularities. in¢ludin8 fraud is detail¢d below.. As part of an audit in a¢cerdants with ISAS IUKI. we ex¢rcise prof¢55ional judgetnenl and m8intsin prof¢s5ionaI stepticism Ihroughoui the audii. We also.. Tdentify and as5¢ss the risk5 Of mat¢rial rnisslatement of the finanLial siaitmentk wh¢ther due to fraud ur error. design and p¢rforyn audit prgcedure5 responsive to those risks. and obtain audit evidence that Is sufficient and appropriat¢ io provide t basis for our opinion. The risk of noi d¢¢ling a material tnissiateTnent resulting from frdud is high¢r than foT ont resuliing from ¢rror. as fraud rnay involve collusion, for8er>', intentional omission5. mi5r¢pr¢s¢ntation5. or the override of inl¢rnal control. Obtsin an und¢rytgnding of internal ¢ontrol relevant 10 the audit in order 10 d¢sign audit proceduTes that are appropriate in ihe circutnstances, bul not for the puTrose ol¢xpFtssing an opinion on th¢ effectiveness of thE chaTity'S internal control, Evaluate the appropriateness of accounting policies u5¢d and the reaSDnableness of accounting estimates 2nd related di19SUre5 rnad¢ by the tW5tees. Pagc 6
Drop Inn Mintstries Lfimited Independellt Auditor's Report to the MembeTS of Drnp Inll Miuistries Limited CoDcludt on th¢ appropri oftb¢ Ite¢S tss¢ of the 8oinB concern btSi5 of Nc4)WiDg 3D¢ b88td orLth¢ audit evidellce Obta#< wheth2r a matla1 un¢¢rt2illty exL5ts ttlated to ¢vents or conditiO]kS that Jry4y ¢ast Si8Difi¢8nt dvubt i)nthe cknriW& abiIity to MLtinue ay a goins coL¢enL If CQLcludB that a Matla1 uncertaillty Exists, Wt arE r¢quired to draw attcntion irl OUT auditor's POrt to the re]at¢d disdosus llj tbe fi03n¢1 518twry¢nts or, if disclosures are itsadcquaty to mothfy OUT opiniorl. Our coDclusioD8 are based on thE audit evidence obtwied up ts> the d&e of our wJdstQT'S f¢FQrt Howev¢T, fvbjre ¢Dts or CODditiotss may cause the cbllrity to to tille os a goills con¢gm. Evaluwe thc overall ptrs¢ntsliO4 Struth LLd tontent ofthc fJllarLcigJ $tet4 induthDgth¢ dise108ut. andwhether the fm8nwl stste]nErLts r¢ptesentth¢ uLdtrlyiDg traLsaÈtious events aaDerIbnt &thieYE5 hir PTeselltstiOry. Obt8iti 5uffi¢i¢llt appmpriath audit Eiid¢Lte regardiDg thE fi0¢181 iLfonllatiOD of tbE eDttties or busan£ss a¢tivAtie¥ the to ¢re$S an OPiLiO]L Oll the Statements. We arB 9P)1b1e for the 5upervisAon •d PerfonD ofthe£bJty audit. We re] 501¢ly tespDDsibl¢ forour4uditopiDio We conJmuDic*¢ wAth those Chty with govEZDance r¢8tTdill& ll¢llg other matters, the plaDLed 3rope 2nd limittg of the audit d sigwfi¢allt dit fjlld1L includitig ally sigllifi¢aut defi¢iea¢ies ill ]ryt¢iL ¢olltrOltbwe idthfy duriti8 LH]r wdit U$È of ourffpDrt This report is made solely to tbE chatirable ¢aJrLpaDy'8 trustEe4 a body. in a¢cordtnce with Chapter 3 of Part 16 of the COMpte$ Act 2006. Our audit woJk b&% be¢n ulldErtakeD so tbat we rLigbt state to the ¢htrity'5 tru5te¢s those 8 to stare to them ID Ill atitOr'S report and for tto pwpotsc. To the fiJkst Extent pcrn)itted by law, ¢10 llot accept e respotssi for the op ty to any¢ue Dther the chHritable compzny 4Dd its knLgttt5 a i. for our audxt work for tbis hav¢fotme po enMcGeagb IS orand on behalfof J)avidL ory Auditor) Co Ltl St&tytoryAuditor Statioll Hous¢ 46 hlokswortb Str¢¢t Cookstow Co Tyron BT80 8PA 17 Jull¢226 Page 7
Drop Inn Ministrie$ Limiled Stat¢ment of Finan¢i21 Activiti¢$ for the Year Ended 30 September 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestritted funds Restricted fund5 Total 2025 Note Income and Endowments from: L)onations and legacies Other trading activiti¢s Investhient intom¢ 52.096 2.633.896 14.400 85.864 37.960 2.635.896 14.400 I'oial incorne 2.702.392 85.864 2,788.256 Expenditure on.. Raising funds Chariiable activities 11227.7471 1474,7801 {2.228.048) 1545.2281 70,448 Total expenditure 12.702.527) 170.7491 1? 773.?761 Net lexpenditurellincom¢ 14,980 Net tnovernent in fuDds 14,980 Reconciliation offunds Total funds broughi foTr4wd .132.393 36.238 Total funds carried forward 22 1,132.258 51,353 Restricted funds Unrestricted funds Total 2024 Nott Income and Ethdowrnents from= Donations and l¢gacies Oihtr trading actlV111¢5 Invesonent income Other income 47.415 2.580.438 10.200 41573 89,988 2,580,438 10.200 3.968 3,968 Total incom¢ 2.638.053 46.541 2.684.594 Expenditure on.. Raising funds ChaTiiabl¢ aciivities 12,075.8951 393.1301 12,076,048) 1483,3221 190.1921 Total exp¢ndiiure 12,469.0251 190.3451 12.559.370) Ntt incoTnell¢xp¢ndiThrel 169.0?8 43.8041 125.2?4 Net moi'emeni in fund% 169.028 143.8041 125.224 Recontiliation of fumds Total funds brought forward 963.365 80.042 1.043,407 Toial funds Carried foN2Td 22 1,132.393 36.238 The notes pagcs 12 to 24 fo an int¢gTal part of th¢s¢ financial ststements. PaRC 8
Drop Inn Ministries Limited Statement of Fillaneial Activities for the Year Ended 30 September 2025 (Including Income and Expenditure Account and Statement of Total Recogni5ed Gains and Losses) All of the charitys activitie5 d¢rive froTn continuing OPEration5 duringthc above two period The funds br¢akdowi for 2024 15 showi in not¢ 22. The notes on pag¢5 12 to 24 form integral pgrt of th¢se financial st8ments. P&g¢ 9
Drop Inn Ministries Limited (Registration number: N1649755) Balance Sheet as Ylt 30 S¢pt¢mb¢r 2025 2025 2024 Note fixed assets Tangible a55ets Investtn¢nts 971,104 203,910 1,008,680 203.910 16 1,175,014 1,212,590 Current a55ets Debtors Cash al bank and in hand 17 18 17,970 241.174 33.978 165.658 259,144 199.636 Credltor5'. Atrjounts flllling du¢ within orbe year 19 186.9441 r4et turrent a5ts 172.200 127.510 TotAI assets le55 current liabilities 1.347.214 .340.100 Creditors.. Amount$ falling due after more thin one year 20 1163,6031 IY¢t a55ets 1,168,631 Fund$ of the chartty: Restricted income fund5 Restricted fund5 51.353 36,238 Unrestritted intome funds UnrtSlrictEd fund5 1,132.258 1,132,393 Total funds 22 The financial stal¢m¢nts on pages 8 10 24 tre approved by the trustee& and authorisrd for issue on 17 June 2026 and sigrt on thetr b¢half by". Mr Ronald Daw50n Tmst¢¢ The notes on pages 12 to 24 foTh an intrgral pan ofthes¢ financial stai¢m¢nts. Pagc 10
Drop Inn Ministries Limited Statement of Cash Flojvs for the Year Ended 30 September 2025 2025 2024 P4ote Cash flows from operiting attivities Nei income 14,980 125.224 Adjustments to CAsh flows from non-cash items Depreciation Investmeni income 58,682 114.4001 41,289 lQ,2001 59.262 156.313 Working capital adjustments D¢cr¢a5ellincrca%l ID d¢btors Increaselldecreasel in crEditors 16,008 14,818 123.0991 17.7251 Nei cash flows from operating activities 90.088 125.489 Cash fltsw$ (rom investing activities Interest rec¢svable and similar incom¢ Purchase of tangible fixed assets Purchase of inv¢sen(S 14,400 10.203 16 197.8691 Net ¢h floivs fyem investing 2CILviiies 16,7061 1580.8471 Cash flows from finllncing xctivitié$ R¢paym¢nt of loans and borrowin85 19 17.8661 16.0901 Incre(deCrea$e) in cish and cayh ¢quivalents 75,516 1461,4481 Cash and Cash equivaltnis at l October 165.658 627.106 Cash and cash equivalents at 30 Sepi¢mber 241,174 165.658 All of the cash flows are derived from continuing operations during the above t¥vo period5, The notes on pages 12 to 24 forn an integral part of these financial sthteTn¢nts. Pugc 11
Drop Inn Ministries Limited Notes to the Financial Statements for the Year Ended 30 September 2025 I Charity Sttui The Lharity is limited by guaranice: incorporated in North¢rn Treland. and consequently doe5 not have shart ¢2piial. Each of the Irusiees is liable to contribute an amount exceedin8 £10 tolvards the assets of the chwity in the tvent of liquidation. The addre88 of its regi8teTed office is.. 24 Ballyleny Road Co Amagh BT619LS These financial slatrmenis were authorised for issue by the trllees on 17 June 20?6. 2 Accounting polieie$ Summiry of $lgnifrtnt I¢COlfllting polrcies key *teounting e$tlm%tts The printipal atcouniing poliLlts appli¢d in the prtparaiion of Ihtse financial siatements are Sei oul belou,. These policies hav¢ b¢¢n Gonsist¢ntly applied to all the y¢aTS pr¢5¢nt¢d. un1¢55 Oth¢Th4'is¢ 5Eated. St¥t¢ment of Compliance The financial stat¢Tnenls h3v¢ b¢¢n prepared in accordance i%'iih Accountittg and Reporting by Chariti¢s.' Statement of R¢¢omm¢nd¢d Practice (applicable io chariti¢s preparing their gccounis in 8CWrdnce 'Ith the Financial Reporting Siandard applicable in Lhe UK and Republit of Irtland IFRS 10?11 Iissutd in O¢iober 2O191- Icliariii¢s SORP IFRS 10211, the Financial Reporting Standard &pplic&ble in the UK and Republic ol'lreland IFRS 1021 and the Companies Act 2006. B45is of preparation Drop Inn Ministries LiTnited rnecls the definition of a public btn¢fit ¢niity under FRS 102. Assets and liabilities art initially recognised ai hisiorical cost or iransaction value un1¢55 olh¢nvi5e stated in the rel¢vant actounlin8 polic%. not¢s. Going coter The i¥V¢¢S ¢onsid¢r ihat there are no maierial uncertainii¢s aboui th¢ ¢harity's ability to Gontinue as & going ¢oncem nor any Significant areas ofuncertainty that affect the carrying value of assets held bj the ch8rity. Incorn£ and endowment5 All tncome is recognised once the charitv has entitlement to the income. it is probable ihat the incom¢ will b¢ received and the amouni orth¢ income re¢¢ivable can b¢ m¢asur¢d r¢lial)ly. Donarions artdle84cles Donations are re¢ognised when the ch8itN has been notified in wriitng of borh iht amount and s¢lll¢ment dat¢. In the o'ent that a donation 15 subJeci io conditions thai require a level of performan¢e by the charity b¢for¢ the charity is entitled lo the funds. rhe income is deferred and not retogniged uiitil either those conditions are fully meL or Ihe fuifilm¢nt of ihos¢ condiiion5 is wholly within the control of the charity and li is probable Ihat th¢s¢ conditions .111 be fvifilled in th¢ reporting p¢riod. Poge 12
Drop Inn Ministries Limited Notes to the Financial Stalements for the Year Ended 30 Septemb¢r 2025 Expenditure All ¢xpenditure is r¢¢ogni5ed once there is a legal or consiru¢tive obligation 10 Ihat txptnditure. il is probable stttl¢m¢ni is r¢quir¢d and the amount Can be measured reli&bly. All ¢o5ts yre allocai¢d to th¢ applicabl¢ ¢Xp¢ndlw heading that aggregate similar tosts to th&t cat¢gory. Where costs Cannoi be directlv attributed 10 parriculaF headings they haye been allocated on a basis consistcnt with the usc of r¢sourc¢s. with central costs allocated on the basis of time sp¢nL and depr¢ciation ¢h&rg¢s allocated on the portion of the e(,$ use. Other support tosis are allocated based on the spread of staff costs. These are costs incuTred in &ttrn¢Ung voluntary income, tbe managemenr of inve5rments and those incurred in trading activities Ihai rai8e funds. Churil(tbÉe acliviries Chariiablt expenditure compris¢s th05¢ costs incurred by the charity in the delivery of its activiiies and seMc¢s for irs b¢n¢ficiaries. It includes btsth costs that bc allout¢d directly 10 such activities and those c05ts of an iThdir¢ct nawr¢ n¢¢ess2ry to support th¢tn. Support Costs Support costs include ceniral functions dnd have ken allocated to aciivity Cost cat¢gori¢s on a besis wn515t¢nt with th¢ use of resource& for extmple. 2lloc&iinB prop¢rty" costs by floor areas, or per Capt stsff Costs by the time speni and oih¢r cosis by iheir usage. Governxnce £05t5 Tliese include Ihe ¢0$15 allribulable lo Ihc charitv's cnffipliance 'illi constitutional and statutory requiretnents, including audi strategic manaEetneni and trustees me¢ting5 and r¢imburs¢d ¢XpenS. T#xatio The charity is consider¢d to pas5 the i¢lls Set out in Paragnph I Sch¢dule 6 of thc Finance Act 2010 and ther¢fO il meas th¢ Ocfinition of a chariiablc company for UK Corporation t&x purposes Accordingly. th¢ charity is potentially exeTnpt from tiNalion in respeci of income or capiial gains rcceived M'ithin taiegorits covered bv Chapler 3 Part I l of Ihe CorporaliDn Ttx Ati 2010 or S¢ciion 256 of the Taxation of Chargeable Gains Aci 199? to th¢ extent that such incom¢ or gains are appli¢d exclustvely to eh2ritsbl¢ purposes. T&JJgible fjxed a55ets Indii'idual fixed assets ¢OSling £250.00 or More are initially r¢corded at 1¢5s any 5ub5¢quent a¢cumulat¢d dEpreci&tion Bnd subsequ¢nt accumulated impairm¢ni losses. Depreeigtion xnd amortisation Depreciation is provided on I8]ble fiked assets so as io wriie off the com or valuaiion. less any estim*ed residual value, over th¢ir exp¢aed u5¢ful tctsnomi¢ lifc as follows.. Asset cla55 Freehold buildings Plant and machinery Fixtures and tittin Molor velucl¢s D¢precÉation method &nd r#te 4 straight line 25Q/o reducing balanc¢ IOOA reducing balance 200/0 straight line Pagc 13
Drop Inn Ministries Limited Notes to the Financial Statements for tbe Year Ended 30 September 2025 Investmtnt propèrtiÈs Investment propetty i5 rarrird at fair valu< d¢riv¢d from ihe currenr markei pricts for comparable real estaie delen1ned annually by ¢xi¢rnal valuers. The valuerg use obrYble mark¢t pric¢s. adjust¢d if n¢c¢s58rv for any differ¢nc¢ in the nature. location or condition of the specific asset. Changes in faiT value ate recolSed in profit or loss. Csh cash equivalents Cash and cash equivalents comprise cash on hand and ¢zll deposits. and other 5hort.t¢rzn highly liquid investtn¢nt5 that are r¢adily convertiblc to a known atnouni of cash and are subject to an insignificani risk of change in value. Trde creditor5 Trade tr¢ditgrs ar¢ obligations to pav for 2oods or services th&t hav¢ b¢¢n &CqUiT¢d in th¢ ordinary course of business from suppliers. Accounts payable ar¢ classified as currcnt liabililics if thc charity does not have an unconditional righ¢ 21 th¢ cnd of the reporring p¢riod. to defer selllernent of th£ crediior for ai least twelve monih5 after the reporEing date. If th¢r¢ is an unconditional right to defer 5ettl¢m¢nl for ai Itasi Thvelvt months after the reporting date, thei. are presented as llQti-¢urrent Trade eteditors are Tecognised iniiiallv at the transaction pri¢¢ and sub5¢qUtntly m¢Ured at amortis¢d c05t using th¢ effectiv¢ interest method. Borrowings Iniertst-bearing borrowing5 are initially r¢¢Ord at fair value. nel of transaction costs. Inlerest-be3ring borroivin8s are subsequ¢nil>' carried ai amoflised cost. with rhe differenc¢ bmveen ihe proceeds. nti of iransaction cosis. and the amoiini diie on red¢mpiion being recoliSed a5 a ch6rg¢ lo th¢ Slatemeni of Financial Activiltes over the period of the relevant borrowing. Interest expense 15 recognised on the basis of the effEv¢ int¢r¢st method and is included in interest payablc and similar ch4rgts. BeoWIng5 are classified & curreni liabilities unless th¢ chgriiy unconditional right lo d¢fer s¢ttlemeni of Ihe liabiliiv for at leasi N'elve tnonth5 after the rewirting date. Foreig exchnge TranSalOn5 in fortlEn ¢utTtncies are r¢cord¢d at th¢ rate of exchange at Iht dale of Ihc trtnsaciion. Monetary asscts 2nd liabilities denominated in foreign currencies at the balance 5h¢et dat¢ 3r¢ report¢d 81 lh¢ rat¢5 of exchange prevailing at that date. Fund Strtttture Unre5trict¢d tncome funds aTe general funds that are avail8bl¢ for u5¢ at the ll¢¢5 discrciion in furthtrance of the tsbjeciives of the charity. R¢51ricted income funds fyre those donat¢d foT us¢ in a particular area or for specific purpose& the u$e of which is re$tricted to thai area or purpos¢. Pen$ions llnd other post retirement oblig*tions The charity operates a d¢fined coniribution p¢nsion scheme which is a pension plan under which fiked contribuEIQDS gr¢ paid into a pension fund th¢ charity h&q no legal or constructive obligation to pay further contributions even if Ihe fiind does noi hold 5ufficitni assets 10 pay all employ¢es rh¢ b¢nefiis r¢laiing 10 employee 8eTvi¢e in the current 8nd prior periods. Contributions to defined contribution plans ar¢ rccognised in Ihc Staiemtnt of Financial Activitie5 when they are due. If contribution paiqnents ¢x¢¢¢d the contribution due for service. the exc¢s5 is r¢cogni5¢d a pr¢paym¢nt. Pagc 14
Drop Inn Ministrie5 Limited Note$ to the FiDancial Statements for th¢ Y¢ar End¢d 30 September 2025 FillantlAI lrtstrument$ Classific4110 The charity only finan¢ial assets and liabilities of a kind thai qualify as basic fiDancial instruments. Basic financial instrumtftis are initially recoised at transaction value and 5ubsequ¢ntly mea5ur¢d at their settlement value. 3 Income from donations and leg*¢ies Unrestricted fund5 Gtntral Ke$tritted lunds Total funds Donations and legaci¢s'. Gifts and Church tythes Gifts recctved for Humanitarian aid 52,096 52.096 85.864 85.864 Total for 2025 52,096 85,864 137.960 Total f(kr 2024 47.415 42.573 89.988 4 Intome from other triding llctLVlties Unrestricted funds General TotAI fund5 Trading incom¢', Shop income from sale of donated goods and Services 2,635,896 2,635.896 Total for 2025 2,635.896 2.635.896 Total for 2024 2,580,438 2,580,438 Pagc 15
Drop Inn Ministries Limited Notes to the Financial Statements for the Year EDded 30 September 2025 5 Investment income Unrestri¢te fund$ GÈer£I Total fund$ Incom¢ from rents 14,400 14,400 Total for 2025 14.400 14.400 Totil for 2024 10.200 10.200 6 Exptnditure on rai5tDg furbds I Costs of trading attivities Unre5trict*d fund5 Gener&1 Restricted funds Total funds Nott Depreciation, ttntrrtisation and other similar COMS Other direci costs of activities for generating funds Allocated support t05t5 58.683 650.646 4,316 58.683 650.947 4.316 301 Total for 2025 713.(A5 301 713.946 Total for 2024 664.494 153 664,647 Pag¢ 16
Drop Inn Ministries Limited Notes to the FiDancial Statements for the Y¢ar End¢d 30 September 2025 7 Expenditure on chjritllble &¢tivities Unrestricted funds GeTJer*l Re5tritted funds Totgl 202S Note 461.251 13,529 70,448 531.699 13.529 Governanc¢ costs 474.781) 70.448 545.228 Unre5trieted fund$ General Restricted funds Total 2024 Note 379.762 13.368 90,192 469.954 13,368 Governance costs 393.130 90.192 A¢tiviry suppori costs 483.322 2025 Mission expenses 531.699 A¢tivity support costs 531.699 2024 Mission expen5¢S 469.954 469.954 In addition to th¢ expendiiure analysed abovt. Ihere are also govern&nce costs of £13.52912024 £13.3681 which r¢lat¢ diT¢ftly to charitable ac(iviii¢s. Ste noie 8 for further detail5. Pagc 17
Drop Inn Ministries Limited Note5 to the Financial Statements for the Year Ended 30 September 2025 8 Allalysis of governanet Ind 5UPPOrt costs Govertt*nce costs Unrestricted fund5 General Total 2025 Audit fces Audit of the fitkincial 5tstemcnis Independent examiner fe Preparaiion of annual accourtls L¢gal f¢es 3.100 3.100 4,402 6,027 4,402 6.027 13.529 13.529 Unrestricted funds Gener&] Total 2024 Audii fees Audit of th¢ financial stateTnentS Indep¢nd¢ni examiner fe¢s Other tee5 paid to examiners L¢ga] ftes 3.050 3.050 4,600 5.718 4.600 5,718 13,368 13.368 9 Trlet incominWoutgolnE resourc¢5 Net inroming r¢sourctt foi the y¢ar include.. 2025 2024 Audit fees Depreciarion of fixed assets 3,100 58,683 3,050 41.288 10 Trustees rEmunergtion and expeRse5 Dtiring the yeBr the charity made th¢ tollowing transactions with trustces.. Ir Konllld Dawson Mr Ronald DaM'50n received iernun¢ration of£43,41912024.. £42.4?31 during the year. Pag¢ 18
Drop Inn Ministries Limited Not¢$ to the Financial Statements for the Year Ended 30 September 2025 J I Staff costs The aggregate payroll costs w¢r¢ as follows.. 202S 2024 Staff tosts durSng the ytir wer¢- Wa8¢5 ¥nd salarit5 Social security costs Pension eosis Other staff costs 1.385,913 83,949 15.574 160 16.650 I,i14,102 No ¢rnploy¢¢ receivtd ¢moluments of more than £60.000 during the year. 12 Independent examiner's remuneration 2025 2024 Other f¢e5 to tXAminers Preparation of annual accounts 4,402 4.600 13 Auditors. remunerAtlon 2025 2024 Audit of th¢ financial Matements 3,100 3.050 14 T4x4tio The charity is a regi$ier¢d chgriry and 15 Iherefore exempt from taxaElOn. Pag¢ 19
Drop Inn Ministrie5 Limited Notes to the Finaucial Stat¢ments for the Year Ended 30 September 2025 15 Tgngible fixed assets Land And buildings Furniture and equipment Motor vthitlt$ C05t At l Odober 2024 Addilions 968.045 18,258 97.116 2.848 72,297 1,137.458 21.106 At 30 Sepiember2025 986.303 99,964 72,297 1,158.564 Depreciation At l Ociob¢r 20?4 Charge for th¢y&9r 58.668 39,036 39.439 6.308 30.671 13,338 128.778 58.682 At 30 S¢ptemb¢r 2025 97.704 45,747 44,009 187,460 Net book vllue At 30 S¢pteTnber 2025 888.599 54,217 28,288 971,104 At 30 September 2024 909.377 57.677 41.626 1.008.680 Pagc 20
Drop Inn Ministries Limited Note5 to th¢ Financial Statements for the Year Ended 30 September 2025 16 Ftxed asset Invtttments 2025 2024 Invesllnent properties 203.910 203.910 InvestD]crJt properties Invejttnent properties Cost or Valuation At l October 2024 203.910 PrDvision At 30 September 2025 Net bDok vwlue At 30 S¢pt¢mber 2025 203.910 At 30 September 2024 203.910 The inv¢stmeni property was purchased during th¢ financial year. The propcrN was valued on 30th SepEernber 2024 by Ehe directors who are inl¢rn81 to the company. The b&sis for this valuation .5 fwr valu¢. Th¢ dir¢¢iors do not b¢li¢v¢ ihat th¢r¢ is & material difference betw'een the ciirrent market valu¢ ihe initial pUrcht price of the property. The valuation was made on an op¢n TnaTket value blS by rtfertnce lo rnark¢t ¢videnc¢ of Iran5aCtion prices for similar properties. 17 Debtor5 2025 2024 Prepaymenis VAT recoverable Oiher d¢biors 7,990 5.943 1,037 12,193 20.749 1,036 17,970 33,978 18 C8sh and eash equivalents 2025 2024 Cttsh on hand Ch ai bank 36.678 204.496 30.163 135.495 241.174 165.658 Page21
Drop Inn Ministries Limited Notes to the Financial Stalements for the Year Ended 30 September 2025 19 Creditors.. Amounts f*llihg due within one year 2025 2024 Bank loans Trade crediiors Other taxalion and social security Oth¢r cr¢diiors AccTuaJs 23.640 8.672 25,110 2.916 26,606 23,640 5.941 19,705 2,642 20.198 86,944 72.126 Creditors due within one v¢ar include5 the following liabilities, on which security been given by the ¢h3Tiry'. 2025 2024 Bank Loan 23,640 23,640 20 Creditors.. Amovnts filling due after one ye#r 2025 2024 Bank loans 163,603 171.469 credito amoun15 falling du¢ after mort than one year includes the following liabilities, on which security ha5 be¢n giv¢n bv th¢ chBrity'. 2025 2024 Bank Loan 163,603 171.469 The bank loan liability r¢lates io a legal TlloTtgag¢ and commercial all tnonies charge ov¢r prop¢rty at 71 79 AmaBh Road, PorthdowTh. 21 P¢nsion and other Schemes Defin¢d ¢ontributlon pension scheme The chatitil 01te$ a defined contribuiTon pension scheme. The pensTOll cost chaTg¢ for the year represents contributions payable by ihe charity to the $ch¢m¢ and amounted 10 £16,65012024_ £15.5741. Pagc 22
Drop Inn Ministries Limited Notes to th¢ Financial Statements for the Year Ended 30 September 2025 22 Fund5 Balallce at I October 2024 Incoming reJour¢es Resources expended BAlaTrct it 30 September 2025 Unrestrict¢d funds Generdl .132,393 2.702.392 12.702.5271 1.132,2i8 Restricted funds 36.238 85.864 170.7491 51.353 Total funds 1.168.631 2.788,256 12.773 ?761 Balance at I October 2O2J Incoming rtsDur¢es Resources expended Balanee at 30 SepteThber 2024 Unrestricted funds O¢neral 963.365 2,638.053 12,469.025} 1.139 393 Restricted funds 80.042 46,541 190.3451 36,238 Total fund$ 1.043.407 2.684,594 12.559,3701 1.168.631 23 Analysis of net xs$ets between funds Unrestricted fund5 G¢neral Total funds At 30 September 202S Restricted funds Tangibl¢ fixed assets Fixed ayset invtsimeni Current &ssers Current liabilities Creditor5 over l Jcar 971.104 203.910 207.592 186,9441 1163.6031 971.104 203.910 259.144 186,9441 1163,6031 51,552 TDtal D¢[ assets 1.132,059 51.552 Unrestricted funds Generil Total fund$ at 30 September 2024 Rt5tricted funds Tangible fixed agsets Fixed ass investments Current &ssei$ 1.008.680 203.910 163.198 172,1261 1,008,680 203.91 199,636 172,1261 36,438 Creditors over l year Totsl nel assets -132,193 36,438 Pag¢ 23
Drop Inn Ministries Limited Notes to the Finallcial Statements for the Year Ended 30 September 2025 24 Analysls of net ndS At l October Z024 Finan¢tng cash ows At30 SepteTnber 2025 Cash ai bank and in hand 165.658 75,516 241.174 Net debt 165.658 At l October 2023 75,516 FiTrattting tash flows At3 September 2024 Cash at bank and in hand 627.107 1461.4491 165.658 Net d¢bt 627.107 1461.4491 165.658 Page 24