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 C￿h 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¢
coo￿t0￿.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 O￿l¢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 PerfO￿an¢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 iThCre￿d 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 I0￿1]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 t￿￿1¢¢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, Incl￿dIng 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 Si￿ed 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 r￿T 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$ibiliti¢s for th¢ audit of the finantial siai¢m¢nts
s¢ction of our Teport. We are independent of the charitv in accordance with the ethical regultemenis (hat ar¢ relevant to our audit
of lh¢ financial statemenis in th¢ UK. in¢luding the FRC'5 Ethical Stand8rd. and w¢ have fulfillcd oui other ethical
responsibilities in a¢cordatt¢e with these requirements. W¢ b¢li¢v¢ that the audit evidtnc¢ we hav¢ obtsined is sufficient and
appropriate to provide a basis for ouropinion.
Co*tlu$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 conne￿10n 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 b￿15 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
di￿19SUre5 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¢ I￿te¢S tss¢ of the 8oinB concern btSi5 of Nc4)WiDg 3D¢ b88td orLth¢ audit evidellce
Obta￿#< wheth2r a mat￿la1 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 Mat￿la1 uncertaillty Exists, Wt arE r¢quired to draw attcntion irl
OUT auditor's ￿POrt to the re]at¢d disdosu￿s 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 ￿￿till￿e os a goills con¢gm.
Evaluwe thc overall ptrs¢ntsliO4 Struth LLd tontent ofthc fJllarLcigJ $￿te￿￿￿t4 induthDgth¢ dise108ut￿. andwhether the
fm8nwl stste]nErLts r¢ptesentth¢ uLdtrlyiDg traLsaÈtious ￿ events ￿a￿a￿DerIbnt &thieYE5 hir PTeselltstiOry.
Obt8iti 5uffi¢i¢llt appmpriath audit Eiid¢Lte regardiDg thE fi0￿¢181 iLfonllatiOD of tbE eDttties or busan£ss a¢tivAtie¥
the to ¢￿re$S an OPiLiO]L Oll the Statements. We arB ￿9P)￿1b1e for the 5upervisAon •d
PerfonD￿￿ ofthe£b￿Jty 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￿ ¢olltrOltb￿we idthfy duriti8 LH]r wdit
U$È of ourffpDrt
This report is made solely to tbE chatirable ¢aJrLpaDy'8 trustEe4 ￿ a body. in a¢cordtnce with Chapter 3 of Part 16 of the
COMp￿te$ 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 a￿titOr'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¢2￿26
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 st8￿ments.
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 a5￿ts
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¢s￿en(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 St*tui
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 trll￿ees on 17 June 20?6.
2 Accounting polieie$
Summiry of $lgnifrt*nt I¢COlfllting polrcies key *teounting e$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 8CWrd￿nce ￿'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 co￿ter
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 ¢Xpen￿S.
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 I￿8]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 delen￿1ned
annually by ¢xi¢rnal valuers. The valuerg use ob￿rY￿ble 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 reco￿lSed in profit or loss.
C*sh 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.
Tr*de 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 reco￿liSed 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 effE￿v¢ int¢r¢st method and is included in interest payablc and similar ch4rgts.
Be￿oWIng5 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* exch*nge
TranSa￿lOn5 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 reco￿ised 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$
GÈ￿er£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 pUrch￿t price of the property. The valuation was made on an
op¢n TnaTket value b￿lS 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
C￿h 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 01￿￿te$ 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