The trustees present their annual report and financial statements for the year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
Summer Madness exists to enthuse, equip, and engage the youth and young people of Ireland in their Christian faith so that they may be real change-makers in their churches and communities across the island.
Revision of Memorandum and Articles of Association to advance charitable purpose and public benefit
In 2024 the Board of Summer Madness revised and updated its Memorandum and Articles of Association in three key areas:
In keeping with the growth of Summer Madness and in alignment with other comparable Christian organisations working with young people, the Objects of the company were enhanced to advance the Christian religion and to promote the holistic benefit of young people so as to develop their spiritual, social, physical, mental, environmental and educational capacities that they may grow as individuals and members of society.
Whilst the primary activity of Summer Madness is its annual festival, held ordinarily between the last Friday of June and running to the following Tuesday, we currently organise and work with other organisations to promote gatherings for young people throughout the year, and our Articles were amended to reflect this.
Summer Madness began as a ministry of the Church of Ireland Youth Department, with the first festival held in 1987, yet grew into an independent charitable company, incorporated in 2005. In keeping with its origins, one-half of the Board members had to be communicant members of the Church of Ireland. In 2024 we revised this to one-fifth, retaining that link with our roots whilst recognising that we now serve, and are served by, young people, volunteers, staff, and directors from across the spectrum of Christian denominations and communities.
Statement of Compliance
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Summer Festival 2024
For the third year running the annual festival took place in Portglenone, in the farmland within the boundaries of the contemplative Cistercian community at Our Lady of Bethlehem Abbey (11 Ballymena Road, Portglenone, Ballymena, BT44 8BL). The relationship between Summer Madness and the monastery is growing, and with every passing year we have been able to upgrade and adapt the use of, and facilities at, the site to continue with one of our core objectives – making the festival easier to organise and easier to attend.
We were greatly encouraged to see an upward trend in numbers attending, including a considerable number of young people coming from overseas. In 2024 we hosted groups from France, Poland, Italy, and Spain associated with the Koinonia movement, along with several larger parties from the USA. As always, leaders from across the denominational spectrum participated adding to the diversity and global reach of the festival. This necessitated the use of technology for interpretation purposes, and we look forward to seeing how this develops in years to come.
At the primary festival young people were encouraged to engage with, and respond to, the promotion of the Christian faith. This took place through mainstage celebrations, seminars, debates and discussions, bookstalls, and promotional activities of mission agencies. There was a dedicated sports program designed to promote physical and mental wellbeing, and a range of social events each evening.
We were delighted to play host to a number of visitors from the worlds of both church and local politics, with a particular welcome to the Deputy First Minister, Mrs Emma Little Pengelly, who participated in an interview session, along with questions from the floor. Since inception, Summer Madness has sought to encourage young people to engage constructively with social and political issues, promoting Christian peace-making and peace-building across the political, tribal, and denominational spectrums.
Other Events
Throughout the year we continued to develop and share the ‘Madapps’ technology – providing groups with the tools to build their own youth group Apps and curating essential resources for local youth ministry. In addition we built on the success of the previous years’ Winter Madness events in Dublin allowing young people in the South of Ireland to catch a flavour of the festival and organise groups to ‘come North’ and explore friendships and partnerships across the island.
Summer Madness Ball and Fundraising
In October 2024 we hosted the first Summer Madness Ball in over ten years. This was held in the La Mon House Hotel, bringing together supporters and advocates of Summer Madness along with their guests. Around 250 were in attendance for an evening of celebration, good food and fundraising. Stories were shared of the role played by Summer Madness in the lives of young people for almost 40 years, along with the opportunity to share hopes and aspirations for the growth of Summer Madness in years to come.
Fundraising generally remains vital to support and resource Summer Madness. We are keen to keep costs to young people low for many reasons – some families have limited means, we would rather have more young people present than higher entrance prices for less people, and so on. We are grateful to a range of benefactors and donors for their faithfulness and financial support to Summer Madness over many years, and we seek to be good stewards of their generosity.
The Financial Statements deal with all the income and expenditure of the charitable company, as well as its financial position at the year end. The results for the year and the financial position were considered satisfactory by the trustees.
At 31 December 2024, total charity funds were £74,907 (2023: £72,966).
Principal funding sources and how they support key objectives
For our ongoing work we are funded by ticket sales at festivals, regular monthly donors, one-off donations, tax refunds on gift aided donations and grant support from Public bodies. For special projects we seek funding from supportive organisations and individuals.
Risks and uncertainties
The Board continues to support the need for a 'reserve policy'. This would also bring the company in line with the Charities Commission advice on reserves.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to six month’s support costs. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. Reserves at 31 December 2024 amounted to £74,907 (2023: £72,966) which includes designated funds of £5,000 for costs in relation to the quest for a permanent site for the annual festival.
Our current challenge
Over the past four decades the Summer Madness Board have navigated many opportunities and threats in pursuing their mission to pass on the faith to the next generation. Through times of real community conflict, several re-locations, a massive reduction in church attendance, a global pandemic and major cultural shifts in attitudes, thinking and worldviews the ‘annual summer festival’ has remained a faithful and very effective tool in reaching young people and invigorating church youth ministry across the country.
The long-term plan
Our goal is to make Summer Madness easier to organise and easier to come to, so that the next generations can avail of similar opportunities to encounter Christ and grow in their faith.
There is no doubt that the landscape has shifted massively post-covid with groups struggling to raise up similar cohorts of volunteers as before and generational expectations around creature comforts - even in the context of camping!
We hope to establish a top-class campsite and retreat / festival space that groups and ministries could use for at least six months of the year. This could facilitate youth outreach programmes, men’s ministries, Big Church Day Out - style events and host initiatives that will build up the church and encourage groups to work together for the sake of the kingdom.
The sustainability of such projects becomes more attainable through an appropriate permanent infrastructure and plug ‘n play facilities that avoid the need to reinvent the wheel each year.
The charity is a company limited by guarantee and is constituted under a Memorandum of Association dated 24th June 2005 and is recognised as a charity by HMRC, charity number XR83441 and by the Charity Commission for Northern Ireland, charity number NIC104975.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
As required on ad hoc basis the trustees discuss the appointment of potential new trustees for appointment to the Board. Suitable people are approached and if they are willing to serve on the board their nominations is put forward for approval by the Board. The trustees are appointed for three years and are available for re-election. New members receive the relevant governing documents and the annual financial report. In practice all trustees stand for re-election each year at the AGM.
The Board of Trustees is responsible for all aspects of corporate governance within the charitable company. It meets a minimum of six times a year to define and agree strategic priorities for the charity, monitor progress and review the resources available to sustain the charitable company. The day to day running of the charity is carried out by the Chief Executive. John Kee.
Board Development
In September 2024 the role of Chair of the Board passed from Rev Adrian McCartney to Ven. Barry Forde with the formal retirement of Adrian from the Board after many years of significant and vital service. The Board expresses its deep gratitude to Adrian for his service and wise Chairmanship, and remains indebted to him for his ongoing commitment to Summer Madness at the festival itself. The board continues to monitor its finances closely, are thankful for the year end report, and are revising and implementing regular management and reporting of finances in order that trustees are fully informed on a timely basis. Policies are agreed and updated annually, and the period of time from 2024 into 2025 saw a revision of our Safeguarding Policy, seeking to ensure at all times that our young people, staff, and volunteers are safe.
A significant body of operational work is undertaken by a dedicated group of Team Leaders, who execute the delivery of site management, venue management, the organisation of campers, catering, and all of the vital operational work of running the festival. A rigorous Event Management Plan is revised annually and agreed with the Board and Team Leaders. Program delivery is supported by mainstage and seminar planning teams, along with pastoral and prayer ministry teams. A range of key volunteer’s support administration and planning throughout the year. Holding this all together are the key staff of Summer Madness – Chief Officer John Kee and Administrator Anne Shields. Their commitment, expertise and passion for Summer Madness is of immeasurable and eternal benefit to Summer Madness and by extension the generations of young lives we seek to reach and serve.
During 2024 the Board began to undertake work on the future of Summer Madness. Whilst this is prompted by an awareness that our Chief Officer will be retiring at a date that is yet to be finalised, the Board do not see this exercise as succession planning for one individual, but growing the vision and role of Summer Madness for this generation and the generations to come. The Board embarked upon and is continuing to discern how the shape of the Board, Team Leaders, Volunteers, and staff, can be shaped to grow Summer Madness, and we look forward to bringing forward plans and proposals in 2025 and 2026.
Risk management
The trustees have assessed the major risks, to which the Charity is exposed, in particular those related to the operations and finances of the charitable company. The trustees are satisfied that systems are in place to mitigate any exposure to major risks.
Public Benefit statement
Trustees have complied with the duty to have regard to the Charity Commission for Northern Ireland's statutory guidance on the public benefit requirement, issued under the Charities Act (Northern Ireland) 2008.
In conclusion, Summer Madness exists to enthuse, equip and engage the youth and young people of Ireland in their Christian faith. In turn, the trustees are greatly enthused by the growth we are seeing, are seeking to equip ourselves by putting into place a strategy and plan for growth, and are wholeheartedly engaged in pursuing what comes next. We believe the Festival is growing from strength to strength and are grateful to all who make this happen, and above all, to God who is able to do immeasurably more than all we ask or think.
The trustees' report was approved by the Board of Trustees.
I report on the financial statements of the charity for the year ended 31 December 2024, which are set out on pages 6 to 19.
Having satisfied myself that the financial statements of the charity are not required to be audited under section 65 of the Charities Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 65 of the Charities Act 2008 (the 2008 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission Northern Ireland under section 65(9)(b) of the Charities Act 2008.
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 65 (5) of the 2008 Act. I confirm that I am qualified to undertake the examination because I am a member of Chartered Accountant in Ireland, which is one of the listed bodies.
I have completed my examination and I have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Summer Madness (NI) Ltd is a private company limited by guarantee incorporated in Northern Ireland. The registered office is The Cyril Johnston Complex, Ballynahinch Road, Carryduff, BT8 8DJ, Northern Ireland.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised on an accruals basis once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
As a charitable company, it is exempt from tax on income and gains to the extent that these are applied to its charitable objects.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Grant funding received includes government grants in the above figures amounting to £15,000 (2023: £2,211)
Ticket sales
MadApp
All of the above relate to unrestricited funds.
The charity previously received restricted funding from the Education Authority in relation to development of the Madapp. The project has been completed and during the year £66,726 of unspent funding was returned in accordance with the letter of offer from the Authority.
Promotion
Travel & subsistence
Training
Volunteers
Rent & rates
Telephone costs
Postage & carriage
Stationery, printing, office equipment
Governance costs includes payments to the independent examiner of £1,416 (2023- £1,068) for account compilation and independent examination fees.
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. During the year the trustees were reimbursed for expenses relating to the charity of £2,762 (2023: £2,444).
The charitable company has benefited from the contribution of unpaid general volunteers. Their contribution is not accounted for due to the lack of a reliable basis of measurement.
The average monthly number of employees during the year was:
The company is registered as a charity with HMRC under reference XR83441.
Deferred income is included in the financial statements as follows:
Service contract income received for the 3 year period 2022 to 2024. Income relating to 2024 has been released in this accounting periods and no further income is remaining.
The charity operates a defined contribution pension scheme in respect of its CEO. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charitable company to the fund, amounted to £2,400 (2023: £2,400) and were charged to unrestricted funds.
The charitable company continued to pay into a defined contribution pension plan in respect of one of its other employees. The amount recognised as an expense in the year was £665 in respect of its own contribution (2023: £546), charged to unrestricted funds.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
The above funds have been designated to assist the Charity in finding a permanent site.
The total amount of donations without conditions received from trustees, their immediate families and those entities in which they have a significant interest was £7,800 (2023:£9,600).