Charity registration number 1089081 (England and Wales)
Company registration number 00209009
SOCIETY FOR IRISH CHURCH MISSIONS
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
SOCIETY FOR IRISH CHURCH MISSIONS
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Rt. Rev. W Benn
Rev S J Donohoe
Rev R Espin-Bradley
Mrs D E Jones
Mr C Wray
Rev E Coulter
(Appointed 29 April 2024)
Mr A McClean
(Appointed 1 May 2024)
Mr Ross Neill
(Appointed 1 May 2024)
Secretary
N Thompson
Charity number
1089081
Company number
00209009
Principal address
28 Bachelors Walk
Dublin
Ireland
D01 P4V6
Registered office
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
Independent examiner
Colin Dadswell FCA FCCA DChA
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
Investment advisors
One Four Nine Wealth (Glasgow)
69 West Nile Street
Glasgow
G1 2QB
Scotland
SOCIETY FOR IRISH CHURCH MISSIONS
CONTENTS
Page
Trustees' report
1 - 7
Statement of trustees' responsibilities
8
Independent examiner's report
9
Statement of financial activities
10
Balance sheet
11
Statement of cash flows
12
Notes to the financial statements
13 - 28
SOCIETY FOR IRISH CHURCH MISSIONS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 5 APRIL 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 5 April 2025.

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 Mission's Memorandum and Articles of Association, 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).

Objectives and activities

The charity’s objects are to promote the Glory of God by advancing his Kingdom amongst the Irish people (with special concern for Roman Catholics), by spreading the Gospel of our Lord Jesus Christ as revealed in the Holy Scriptures and as expressed in keeping with the principles of the Reformation as expressed in the Articles of Religion in the Church of England and the Church of Ireland.

The activities that we undertake to achieve our objectives are twofold.

 

Firstly, we want to start new churches.

Ireland still needs the gospel faithfully proclaimed and lived out by God’s forgiven people. There could be nothing more exciting than planting the gospel to grow the church. This priority requires direct evangelism or missionary work with different people groups in Ireland. With the work focused on the Republic of Ireland, we engage directly with both ‘new’ Irish – those who have continued to arrive from overseas for work, study or asylum – and ‘indigenous’ Irish including third-level students at the major universities in Dublin along with young professionals and suburban families.

Currently in church membership with ICM we have three self-sustaining churches: Immanuel Church Dublin, City Church Dublin and Christ Church North Dublin. We also have two fledgling works: The Iranian Gospel Church Dublin and Dublin Bible Talks. The development, care and growth of these churches and ministries shape our first priority.

Secondly, we want to strengthen and support existing Anglican churches and ministries

This is achieved in multiple ways. We provide a consultancy platform for those exploring new ministries in Ireland and for those seeking to revitalize current churches. To this end we look at issues of doctrine or practice that may be challenging for leaders to implement in church leadership and pastoral care. From a growing body of first-hand knowledge and experience, we are happy to provide consultancy clinics for those exploring church planting in Ireland. We also discuss specific topics relating to mission and cultural engagement from a biblical perspective.

In addition to providing a consultancy service for church planting/revitalization, we also offer a catalyst opportunity. Essentially our existing ministries and churches are willing to provide a safe home to other nascent ministries and church planters for a period. This incubation allows for first-hand experience of starting and growing ministries; an essential skill when beginning a new church plant. At a suitable time, the incubating church planter can branch out from a position of strength to begin their new church plant.

Public benefit

When planning the activities of the charity the Trustees have paid due regard to guidance issued by the Charity Commission regarding public benefits in particular to the specific guidance on charities for the advancement of religion.

Achievements and performance
Significant activities and achievements against objectives

In the past year ICM continued to oversee two fledgling churches and ministries. The Iranian Gospel Church Dublin meets weekly in the ICM building providing opportunities for Farsi-speaking peoples to hear and explore the gospel in their own language. This ministry has also developed a considerable following on YouTube, allowing the teaching of the Bible to reach further afield than simply Ireland.

SOCIETY FOR IRISH CHURCH MISSIONS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 2 -

The Dublin Bible Talks also continues each week with online zoom meetings. The intention of this ministry is firstly to reach a network of people (the business community) rather than seeking to be limited to one geographical area. It secondly is seeking to train, equip and encourage Christians in the workplace to engage meaningfully with their colleagues on matters of faith and Christian practice. Reverend Cameron Jones has also just begun a second ministry incubating with Christ Church North Dublin with the aim to planting a new church on the north side of Dublin in the next 3-5 years. The trustees have now communicated to Rev Cameron Jones their intention to support this ministry with grants totalling €30k over the next three financial years. This liability will be recognized in next year’s accounts.

 

ICM is also determined to provide the best possible support and encouragement for the leaders of its membership churches. Over the past year ICM has continued to provide systems and structures for these churches and their leadership in relation to safeguarding policies and procedures, complaints policies and a position paper on spiritual abuse and how to respond to it. ICM has also engaged training for volunteers in its member churches to maintain best practice when serving in children’s ministries and leading vulnerable adults. Along with this ICM conducted an audit of each of its membership churches in areas such as vision and values, financial planning and staffing needs. We do not want simply to start new churches but also to work towards the strengthening of healthy churches that can last for the long term. Towards this end ICM has recently encouraged each of its member churches and ministries to affiliate with the Anglican Network in Europe (ANiE), joining the diocese of the Anglican Convocation of Europe (ACE) and therefore availing of the episcopal oversight of Bishop Andy Lines.

 

We have also enjoyed partnership with Biblical Counselling UK through the work of Mrs E Lynch across a number of Dublin churches. The burgeoning Equipped to Care ministry has also enabled ICM member churches to be strengthened as their congregations are provided with biblical teaching on various relevant topics including anxiety and anger.

Investment performance

The performance of the charity's investments is regularly reviewed. During the year, the listed investments held by the charity generated income of £15,195 (2024 - £9,534). The market value of the investments decreased by £5,254 (2024 - increased by by £34,160). After withdrawals of capital, the closing value of investments was £586,694 which was an increase of £3,390 in the year (2024: reduction of £19,765). The trustees are broadly content with these figures.

Financial review

The accounts of the charity show a deficit on total funds of £79,208 (2024 - deficit of £165,180).

 

The deficit includes unrealised losses of £5,420 (2024 - unrealised gains of £34,160) and realised gains of £166 (2024 - realised losses of £6,623) on investment assets.

 

Excluding the investment movements there was a deficit for the year of £73,954 (2024 - £192,717).

Reserves policy

The Charities SORP defines unrestricted reserves as that part of a charity's income funds that is freely available. By definition therefore, reserves excludes both restricted funds and those which could only be realised by disposing of tangible fixed assets. As can be seen on the Balance Sheet, unrestricted funds amounted to £1,703,125. Taking the net book value of tangible fixed assets £972,803 from this figure leaves unrestricted reserves of £730,322 (2024 - £818,355).

 

Unrestricted reserves are needed:

 

 

SOCIETY FOR IRISH CHURCH MISSIONS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 3 -

The Board has set a reserves policy which requires that:

The calculation of the required level of reserves is an integral part of the Finance Committee’s planning and budgeting.

It takes into account:

ICM is seeking to maintain and increase its unrestricted funds. The trustees believe that it is prudent to maintain 9months’ worth of budgeted expenditure from unrestricted funds in a readily realisable form (i.e. cash or cash equivalents), but will seek to generate income on reserves surplus to this.

Based on the above factors, the trustees estimate the required level of unrestricted reserves to be £192,500 as at the Balance Sheet date. Unrestricted reserves (excluding tangible fixed assets) are currently above that range and the trustees will be seeking to maintain this.

During the year ICM has also continued to place greater emphasis on its fundraising efforts and retained the services of a Fundraising Consultancy provider for part of the financial year. The Christmas Appeal raised £25,180 and the St. Patrick’s Day Appeal raised £1,353.

 

Investment policy

The performance of the charity’s investments is regularly reviewed. During the year, the listed investments held by the charity generated income of £15,195 (2024 - £9,534). The market value of the investments dropped by £5,420 (2024 – increased by £34,160). After withdrawals of capital, the closing value of investments was £586,694 which was a rise of £3,390 in the year (2024 – reduction of £19,765). The trustees are actively seeking to increase fundraising so that the charity does not need to rely on drawing down its investment assets to maintain operations.

The management of the charity’s investment funds is delegated to professional investment managers. As none of these funds are permanently endowed, the trustees’ investment policy is to aim for safe long-term growth commensurate with planned spending needs from time to time.

Excluding the investment movements there was a deficit for the year of £73,954 (2024 – deficit of £192,717).

Major risks

The trustees have assessed the major risks to which the Mission is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. The Trustees maintain a register of risks which is reviewed and updated periodically to assist further in the risk management process.

SOCIETY FOR IRISH CHURCH MISSIONS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 4 -
Plans for future periods

ICM is continuing to explore the possibility of a refurbishment of our city centre premises, to enable the building we occupy to be more fit for the variety of purposes our ministry demands.

 

In the next year we will also seek to offer our consultancy services to a growing number of new church planters and established ministries. We are expecting to provide catalyst opportunities for at least two new works, one based from Immanuel Church Dublin and the other from Christ Church North Dublin. We are also continuing to seek to appoint a young disciples coordinator who can oversee a work of training those directly involved in raising up the next generation of church leaders.

 

To accomplish such projects and ministries, we are continuing to explore a variety fundraising initiatives. ICM would like to prioritize growing its supporters base to enlist more prayerful engagement. From a growing supporters base we would like to challenge supporters to become financial donors to these ministries and projects. We are seeking to improve our communications both by post but more importantly via social media and online communication to gain this new interest. In addition, over the next year we are planning several supporter events when existing supporting churches and individuals can join staff of the ICM team for in-person discussions and for prayer.

 

ICM continues to co-operate with the outworking of the redress scheme following the Historical Inquiry into Abuse in Institutions in Northern Ireland. This is outlined further in the notes to the accounts.

Structure, governance and management

The Mission is a company limited by guarantee, registration number 00209009, and has Department of Trade approval to omit the work 'Limited' from its name. It is governed by the Memorandum and Articles of Association. The charity is registered with the Charity Commission in England and Wales, registration number 1089081. Further details of the charity including its registered office, principal address and details of its professional advisors can be found on the second page of the accounts headed 'Legal and administrative information'.

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:

 

Rt. Rev. W Benn
Rev S J Donohoe
Rev R Espin-Bradley
Rt. Rev. S F Glenfield
(Resigned 30 April 2024)
Mrs D E Jones
Mrs R Smith
(Resigned 7 September 2025)
Mr C Wray
Rev E Coulter
(Appointed 29 April 2024)
Mr A McClean
(Appointed 1 May 2024)
Mr Ross Neill
(Appointed 1 May 2024)
Recruitment and appointment of trustees

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

 

Trustees are drawn from the membership of the charity by recommendation of the existing board members. Membership of the charity is by written application accompanied by the support of two existing members. Qualifications for members are detailed in the charity's governing document.

SOCIETY FOR IRISH CHURCH MISSIONS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 5 -
Organisational structure

There are six subcommittees which report to the board of trustees: The Finance Committee, the HIAI Committee, the HR Committee, the Legal Committee, the Safeguarding Committee and the Steering Committee.

 

In May 2024 the Belfast office was closed, but a volunteer continues to work in Northern Ireland to maintain contact with supporters there. The trustees have delegated the supervision of the work to an appointed director (Rev. David Martin). The director is responsible for the day-to-day affairs of the charity within limits set by the trustees. The director is invited to each trustees’ meeting and reports on the progress of the work whilst bringing proposals to develop the work further.

 

Any proposals for changes to the activities are considered by the trustees with whom rests the final decision. Any major capital decisions are taken wholly by the trustees.

 

New trustees are given an overview of the aims and objectives of the charity and briefed on the governance arrangements in place. It is also explained to new board members what their responsibilities are to the charity.

SOCIETY FOR IRISH CHURCH MISSIONS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 6 -
Other matters

Funds held as custodian trustee

Acts 29

During the year the charity ceased to act as custodian trustee for the Acts 29.

 

Acts 29 is an international church planting network with objectives that align with ICM. It commenced activities in the Republic of Ireland, but previously had no charity registration there. M Smith, a former employee of ICM, has also been working with Acts 29. As such, ICM agreed to act as Custodian trustee for Acts 29 until they completed the appropriate registration in Ireland. During the year all remaining funds were transferred to the Acts 29 bank account.

 

Balance brought forward         £3,594

Received             £ 7

Paid out                3,601)

Balance remaining        £ NIL

 

Christ Church North Dublin

Although CCND became a separate charity in January 2024, one or two donors continue to pay their donations into ICM's bank account. These will be paid across in due course to City Church Dublin.

 

Balance brought forward        £ -

Received            £ 986

Paid out                 -)

Balance remaining         £ 986

 

City Church Dublin

Although City Church Dublin became a separate charity in January 2022, one or two City Church donors continue to pay their donations into ICM's bank account. These will be paid across in due course to City Church Dublin.

 

Balance brought forward        £ 989

Received            £ 998

Paid out                 -)

Balance remaining         £ 1,987

 

Biblical Counselling UK

During the year ended 5 April 2024 ICM agreed to act as agent for the funds pertaining to Mrs E Lynch's internship connected to Biblical Counselling UK. The monies received and paid out during the year were:

 

Balance brought forward        £ 6,336

Received            £ 6,268

Paid out                 1,616)

Balance remaining         £ 10,989

 

The monies received includes a grant of £6,257 (€7,500) from ICM's own funds.

 

Equipped to Care

During the year ICM also agreed to act as agent for the funds pertaining to Mrs E Lynch's ministry 'Equipped to Care'. The monies received and paid out during the year were:

 

Balance brought forward        £ 6,683

Received            £ 16,330

Paid out                 71)

Balance remaining         £ 22,941

 

The monies received includes a grant of £464 (€550) from Immanuel Church Dublin's funds, within the ICM accounts

 

For each of the above agency funds, ICM does not have beneficial entitlement or control over these funds, hence the income, expenses and bank balance have been eliminated from the accounts, in accordance with the SORP.

SOCIETY FOR IRISH CHURCH MISSIONS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 7 -

Equipped to Care

During the year ended 5 April 2024 ICM also agreed to act as agent for the funds pertaining to Mrs E Lynch's ministry 'Equipped to Care'. The monies received and paid out during the year were:

 

Balance brought forward        £ 6,683

Received            £16,329

Paid out                 71)

Balance remaining         £22,941

 

ICM does not have beneficial entitlement or control over these funds, hence the income, expenses and bank balance have been eliminated from the accounts, in accordance with the SORP.

Relationship with wider network

Linked charity

Some years ago the charity was granted title to substantial funds known as the Stannus Funds. On 30 November 2006, the Charity Commission in England & Wales sealed a Scheme whereby Irish Church Missions was formally appointed the trustee to administer The Stannus Fund. The objects of the latter were also broadened in the Scheme 'to relieve the needs of and advance education of children and young people in Ireland up to the age of 31 in the Christian Faith', as amended and approved by the Charity Commission in February 2017. This kind of missionary work has already been carried out by ICM in both the North and the South for some years, and the fund has now been completely expended.

The trustees' report was approved by the Board of Trustees.

Mr C Wray
Trustee
11 September 2025
SOCIETY FOR IRISH CHURCH MISSIONS
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 5 APRIL 2025
- 8 -

The trustees, who are also the directors of Society For Irish Church Missions for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Mission and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Mission will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Mission and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Mission and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

SOCIETY FOR IRISH CHURCH MISSIONS
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SOCIETY FOR IRISH CHURCH MISSIONS
- 9 -

I report to the trustees on my examination of the financial statements of Society For Irish Church Missions (the Mission) for the year ended 5 April 2025.

Responsibilities and basis of report

As the trustees of the Mission (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the Mission are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the Mission’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the Mission’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the Mission as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Colin Dadswell FCA FCCA DChA
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
13 October 2025
SOCIETY FOR IRISH CHURCH MISSIONS
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 5 APRIL 2025
- 10 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
96,182
169,158
265,340
128,064
165,554
293,618
Charitable activities
4
13,683
-
13,683
15,128
-
15,128
Investments
5
19,691
-
19,691
12,954
-
12,954
Total income
129,556
169,158
298,714
156,146
165,554
321,700
Expenditure on:
Raising funds
9
14,871
-
14,871
15,842
-
15,842
Charitable activities
6
241,638
109,469
351,107
364,835
119,929
484,764
Total expenditure
256,509
109,469
365,978
380,677
119,929
500,606
Net gains/(losses) on investments
13
(5,254)
-
(5,254)
27,537
-
27,537
Net income/(expenditure)
(132,207)
59,689
(72,518)
(196,994)
45,625
(151,369)
Transfers between funds
23
29,958
(29,958)
-
20,241
(20,241)
-
Other recognised gains and losses:
Other losses
15
(5,826)
(864)
(6,690)
(10,066)
(3,745)
(13,811)
Net movement in funds
12
(108,075)
28,867
(79,208)
(186,819)
21,639
(165,180)
Reconciliation of funds:
Fund balances at 6 April 2024
1,811,200
509,765
2,320,965
1,998,019
488,126
2,486,145
Fund balances at 5 April 2025
1,703,125
538,632
2,241,757
1,811,200
509,765
2,320,965

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

SOCIETY FOR IRISH CHURCH MISSIONS
BALANCE SHEET
AS AT
5 APRIL 2025
05 April 2025
- 11 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
16
972,803
992,845
Investments
19
586,694
583,304
Programme related investments
17
158,823
182,259
1,718,320
1,758,408
Current assets
Debtors
18
11,167
2,689
Cash at bank and in hand
530,175
576,363
541,342
579,052
Creditors: amounts falling due within one year
20
(17,905)
(16,495)
Net current assets
523,437
562,557
Total assets less current liabilities
2,241,757
2,320,965
The funds of the Mission
Restricted income funds
23
538,632
509,765
Unrestricted funds
22
1,703,125
1,811,200
2,241,757
2,320,965

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 5 April 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 11 October 2025
Mr C  Wray
Trustee
Company registration number 00209009 (England and Wales)
SOCIETY FOR IRISH CHURCH MISSIONS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 5 APRIL 2025
- 12 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash absorbed by operations
28
(57,401)
(31,682)
Investing activities
Purchase of investments
(15,097)
(667,040)
Proceeds from disposal of  investments
6,619
714,440
Investment income received
19,691
12,954
Net cash generated from investing activities
11,213
60,354
Net (decrease)/increase in cash and cash equivalents
(46,188)
28,672
Cash and cash equivalents at beginning of year
576,363
547,691
Cash and cash equivalents at end of year
530,175
576,363
SOCIETY FOR IRISH CHURCH MISSIONS
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
- 13 -
1
Accounting policies
Company information

Society For Irish Church Missions is a private company limited by guarantee incorporated in England and Wales. The registered office is Chantry House, 22 Upperton Road, Eastbourne, East Sussex, BN21 1BF. The charity operates from 28 Bachelors Walk, Dublin, Ireland, D01 P4V6.

1.1
Accounting convention

The financial statements have been prepared in accordance with the Mission's Memorandum and Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) 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)" (effective 1 January 2019). The Mission is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the Mission. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of investment assets to fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the Mission 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.

1.3
Charitable funds

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.

1.4
Income
Income is recognised when the Mission is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Mission 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.

Legacies are recognised on receipt or otherwise if the Mission has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
SOCIETY FOR IRISH CHURCH MISSIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
1
Accounting policies (Continued)
- 14 -
1.5
Expenditure

Expenditure is recognised 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.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

Freehold land and buildings
2% straight line
Fixtures, fittings and equipment
15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Assets are capitalised if they are anticipated to be in use for more than 12 months and cost more than £1,500.

1.7
Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

A subsidiary is an entity controlled by the Mission. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Programme related investments

Following the transfer out of the City Church Dublin activities and assets to a separate charity, there remains a balance of £158,823 (2024 £182,259) owing to Irish Church Missions for the remaining cost of the property transferred over. A loan agreement is in place with City Church. The loan was subject to an initial 1% interest charge. As this arrangement forms part (and a continuation) of the charity's Church planting goals, this has been treated as a programme related investment in accordance with the Charity SORP. The trustees have elected to include this balance on a historic cost basis.

1.8
Impairment of fixed assets

At each reporting end date, the Mission reviews the carrying amounts of its tangible 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).

1.9
Cash and cash equivalents

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.

SOCIETY FOR IRISH CHURCH MISSIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
1
Accounting policies (Continued)
- 15 -
1.10
Financial instruments

The Mission 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 Mission's balance sheet when the Mission 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

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

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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Mission’s contractual obligations expire or are discharged or cancelled.

1.11
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the Mission is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

 

Contributions into Defined Contribution pension schemes are charged as an expense when they fall due.

SOCIETY FOR IRISH CHURCH MISSIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 16 -
2
Critical accounting estimates and judgements

In the application of the Mission’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.

3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
84,759
169,158
253,917
102,032
157,973
260,005
Legacies
7,822
-
7,822
26,032
-
26,032
Grants
3,601
-
3,601
-
7,581
7,581
96,182
169,158
265,340
128,064
165,554
293,618
Donations and gifts
Donations
78,670
28,139
106,809
91,902
-
91,902
Tax repayments
6,089
-
6,089
10,130
-
10,130
Gifts for Mission Partners
-
55,850
55,850
-
66,485
66,485
Gifts to Iranian Ministry
-
19,620
19,620
-
17,952
17,952
Gifts to Christ Church North Dublin
-
-
-
-
1,037
1,037
Gifts to Immanuel Church
-
65,549
65,549
-
68,588
68,588
Other
-
-
-
-
3,911
3,911
84,759
169,158
253,917
102,032
157,973
260,005
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Mission activities
Charitable rental income
13,683
15,128
SOCIETY FOR IRISH CHURCH MISSIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 17 -
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Income from listed investments
15,195
9,534
Interest receivable
4,496
3,420
19,691
12,954
6
Expenditure on charitable activities
Mission activities
Mission activities
2025
2024
£
£
Direct costs
Staff costs
165,298
164,459
Depreciation and impairment
20,042
20,048
General expenses within the mission
12,500
10,663
Telephone
1,409
1,565
Printing, postage and stationery
4,317
3,377
Book purchases
-
22
Computer expenses
2,566
1,906
Travel and subsistence
1,809
1,915
City Church Dublin grants
-
122,301
Christ Church North Dublin expenses
-
4,354
Building costs towards 28 BW project
520
11,130
Immanuel Church expenses
18,583
12,902
Sundry expenses
1,122
1,136
228,166
355,778
Grant funding of activities (see note 7)
43,790
44,891
Share of support and governance costs (see note 8)
Support
59,112
64,702
Governance
20,039
19,393
351,107
484,764
Analysis by fund
Unrestricted funds
241,638
364,835
Restricted funds
109,469
119,929
351,107
484,764
SOCIETY FOR IRISH CHURCH MISSIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 18 -
7
Grants payable
Mission activities
Mission activities
2025
2024
£
£
Grants to individuals
43,790
44,891
8
Support costs allocated to activities
2025
2024
£
£
Staff costs
43,531
38,449
Rent and rates
2,315
8,076
Light and heat
2,579
4,971
Repairs and renewals
890
778
Insurance
5,531
7,565
Cleaning
3,848
3,876
Administrative support
418
988
Governance costs
20,039
19,392
79,151
84,095
Analysed between:
Mission activities
79,151
84,095
2025
2024
Governance costs comprise:
£
£
Legal and professional
12,184
10,383
Accountancy
3,360
5,233
Independent Examination
4,207
3,720
Trustees' meeting costs
288
56
20,039
19,392
9

Raising funds

Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Other fundraising costs
8,325
9,014
Investment management
6,546
6,828
14,871
15,842
SOCIETY FOR IRISH CHURCH MISSIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 19 -
10
Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the Mission during the year. During the year 2 trustees were reimbursed for £449 of travel and office expenses (2024: 1 trustees was reimbursed £580).

 

Trustees' Indemnity Insurance was purchased as part of our main insurance policy (2024: separate policy for £477).

 

The total aggregate amount of donations received (without conditions) from the Trustees and their related parties amounted to £4,802 (2024: £4,860).

11
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Management and administration
2
2
Mission workers
3
3
Total
5
5
Employment costs
2025
2024
£
£
Wages and salaries
178,465
173,813
Social security costs
19,455
18,501
Other pension costs
10,909
10,594
208,829
202,908
The number of employees whose annual remuneration was more than £60,000 is as follows:
2025
2024
Number
Number
£60,000 - £70,000
1
1
12
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
20,043
20,048
SOCIETY FOR IRISH CHURCH MISSIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 20 -
13
Gains and losses on investments
Unrestricted
Unrestricted
funds
funds
2025
2024
Gains/(losses) arising on:
£
£
Revaluation of investments
(5,420)
34,160
Sale of investments
166
(6,623)
(5,254)
27,537
14
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

15
Other gains and losses
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Gains/(losses) upon:
£
£
£
£
£
£
Foreign exchange
5,826
864
6,690
10,066
3,745
13,811
SOCIETY FOR IRISH CHURCH MISSIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 21 -
16
Tangible fixed assets
Freehold land and buildings
Fixtures, fittings and equipment
Total
£
£
£
Cost
At 6 April 2024
1,239,138
33,279
1,272,417
At 5 April 2025
1,239,138
33,279
1,272,417
Depreciation and impairment
At 6 April 2024
246,503
33,068
279,571
Depreciation charged in the year
20,011
32
20,043
At 5 April 2025
266,514
33,100
299,614
Carrying amount
At 5 April 2025
972,624
179
972,803
At 5 April 2024
992,634
211
992,845

The Charity has elected to use a previous GAAP revaluation (March 2010) of its freehold properties, held at 6 April 2014, as the deemed cost of those properties on the transition date in accordance with the transition provision contained in section 35.10(d) for FRS102. The historic costs of the assets held at the transition date and still held at the year end was £74,062 (2023: £74,062).

17
Programme related investments
Loan to City Church Dublin
£
At 6 April 2024
182,259
Adjustments
(2,206)
Repayments received
(21,230)
At 5 April 2025
158,823

Following the transfer out of the City Church Dublin activities and assets to a seperate charity, there remains a balance of £158,823 (2024: £182,259) owing to Irish Church Missions for the remaining cost of the property transferred over. A loan agreement is in place with City Church. The loan was subject to an initial 1% interest charge. As this arrangement forms part (and a continuation) of the charity's Church planting goals, this has been treated as a programme related investment in accordance with the Charity SORP. The trustees have elected to include this balance on a historic cost basis. The adjustment in the year represents a currency exchange difference on the closing balance as the loan is denominated in Euros.

 

At the end of the comparative period, a review of this loan transaction was undertaken and adjustments were considered necessary, to incorporate in the full contributions made from City Church Dublin funds both at the inception of the transaction and when it became a separate charity. An adjustment of £122,301 was made to correct the loan balance as shown as an expense in the comparative figures in Note 7.

SOCIETY FOR IRISH CHURCH MISSIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 22 -
18
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,498
1,377
Other debtors
1,783
-
Prepayments and accrued income
6,886
1,312
11,167
2,689
19
Fixed asset investments
Listed investments (unrestricted)
Cost or valuation
At 6 April 2024
583,304
Additions
15,097
Valuation changes
(5,254)
Disposals
(6,453)
At 5 April 2025
586,694
Carrying amount
At 05 April 2025
586,694
At 05 April 2024
583,304
20
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
2,670
2,518
Trade creditors
2,973
5,086
Other creditors
500
790
Accruals and deferred income
11,762
8,101
17,905
16,495
21
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
10,909
10,594
SOCIETY FOR IRISH CHURCH MISSIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
21
Retirement benefit schemes (Continued)
- 23 -

The Mission operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Mission in an independently administered fund.

22
Unrestricted funds

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.

At 6 April 2024
Incoming resources
Resources expended
Transfers
Gains and losses
At 5 April 2025
£
£
£
£
£
£
General funds
1,149,118
129,556
(256,509)
29,958
(11,080)
1,041,043
Revaluation reserve
662,082
-
-
-
-
662,082
Previous year:
At 6 April 2023
Incoming resources
Resources expended
Transfers
Gains and losses
At 5 April 2024
£
£
£
£
£
£
General funds
1,335,937
156,146
(380,677)
20,241
17,471
1,149,118
Revaluation reserve
662,082
-
-
-
-
662,082
SOCIETY FOR IRISH CHURCH MISSIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 24 -
23
Restricted 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.

Movement in funds
Movement in funds
Balance at
6 April 2023
Incoming resources
Resources expended
Transfers

Gains and losses

Balance at
6 April 2024
Incoming resources
Resources expended
Transfers

Gains and losses

Balance at
5 April 2025
£
£
£
£
£
£
£
£
£
£
£
Building Fund - North
196,192
-
-
-
-
196,192
-
-
-
-
196,192
Building Fund - Republic of Ireland
99,292
7,580
(11,118)
-
(720)
95,033
-
(520)
-
(10)
94,503
Cameron Jones
83,264
64,186
(45,206)
-
(370)
101,874
53,720
(44,165)
4,751
(148)
116,032
Christ Church North Dublin (CCND)
4,249
1,037
(4,416)
-
(870)
-
-
-
-
-
-
Iranian Ministry
10,436
17,952
(358)
(27,496)
(534)
-
19,620
(63)
(19,730)
173
-
Kieron Lynch
-
2,300
(12)
-
22
2,310
2,040
-
-
(24)
4,326
Patrons Fund
15,463
-
-
-
(234)
15,229
-
-
(4,751)
(108)
10,370
Youth ministry
19,888
730
(9)
-
(3)
20,606
18,000
-
-
-
38,606
Immanuel Church
59,342
68,588
(58,810)
-
(1,036)
68,085
65,549
(64,721)
-
(747)
68,166
David Martin
-
3,181
-
(3,181)
-
-
10,229
-
(10,229)
-
-
Housing fund
-
-
-
10,436
-
10,436
-
-
-
-
10,436
488,126
165,554
(119,929)
(20,241)
(3,745)
509,765
169,158
(109,469)
(29,959)
(864)
538,631
SOCIETY FOR IRISH CHURCH MISSIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
23
Restricted funds (Continued)
- 25 -

Building funds

These funds represent monies given towards building projects. Given the current significant expansion project for 28 Bachelors Walk, we expect to use these funds in the near future.

 

Cameron Jones fund

This fund contains donations given towards the support of Cameron Jones, one of our Mission Partners. The costs against this fund are for grants and support passed onto Cameron.

 

Christ Church North Dublin

In recent years, ICM planted Christ Church North Dublin (CCND). This fund contains all funds donated by the congregation as well as some outside funding is for the ongoing work and development of the Church. All expenses relating to CCND are treated as restricted. On 31 January 2024, CCND became independent from ICM and so the remaining funds held by ICM are shown as a creditor awaiting transfer to CCND.

 

Iranian Ministry fund

This fund contains donations given towards the ministry among Iranians, along with direct costs. The salary for the Iranian Ministry worker is recorded within Unrestricted Fund and therefore the balance remaining has been transferred to Unrestricted funds to contribute to this.

 

A separate fund is also held for a donation given towards housing costs for our Iranian Ministry Work.

 

Kieron Lynch fund

The Kieron Lynch fund relates to donations received towards the salary of Kieron Lynch, who is the pastor of Immanuel Church. In previous years most of these donations came from Immanuel Church itself, however as Immanuel Church is now consolidated within these accounts, the fund now contains donations from other sources.

 

Immanuel Church Dublin

Immanuel is a Church plant in Dublin overseen by one of our former Mission Partners. During the year 2022/23, ICM agreed to retake financial oversight and control of the Church. The Church operates a bank account and all funds donated by the congregation as well as some outside funding is for the ongoing work and development of the Church. All expenses relating to Immanuel Church are treated as restricted and any balance of the fund represents the funds held on behalf of Immanuel Church.

 

Youth Ministry fund

This fund contains donations towards youth ministry within the organisation.

 

Housing fund

This fund contains a donation specifically given towards the cost of precuring housing for our Iranian Ministry worker.

 

SOCIETY FOR IRISH CHURCH MISSIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
23
Restricted funds (Continued)
- 26 -

Patrons Fund

This fund contains donation given towards future church planting projects. These will be used in the future when these projects are started.

 

David Martin Fund

This fund contains donation given towards David's salary in his role as Director of ICM and Pastor of Christ Church North Dublin. David's salary is recorded within Unrestricted expenses and therefore the balance remaining on this fund has been transferred to Unrestricted funds to contribute to this.

SOCIETY FOR IRISH CHURCH MISSIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 27 -
24
Financial commitments, guarantees and contingent liabilities

ICM continues to cooperate fully with the Historical Institutional Abuse Inquiry (HIAI) in Northern Ireland, under the parameters set out in the recommendations of the Hart Report, and more recently the proposals of The Executive Office's (TEO’s) appointed independent facilitator regarding the nature of a fair and proportionate contribution.

 

After five years, the scheme closed in April 2025. The final contribution under the redress scheme is still to be mutually determined. There are various factors that impact this decision. They include: the assurance that any such contribution should allow for the continuation of the frontline services being provided by the charity; the impact that all previous and current civil cases may have on the capacity of the charity to make such a contribution; and the structure that any such payment might take.

 

This year ICM has been made aware that in addition to the three civil cases it has already serviced, a further case has been brought against the charity. ICM is currently under the guidance of legal counsel and the case remains ongoing, with no available estimate yet as to what the financial outgoings might be.

 

We have continued to maintain open and transparent correspondence with TEO and those appointed to administer the compensation payments of the redress board. With their recommendations we are endeavouring to make progress on all these matters.

 

25
Analysis of net assets between funds
Unrestricted funds
Restricted funds
Total
Unrestricted funds
Restricted funds
Total
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Fund balances are represented by:
Tangible assets
972,803
-
972,803
992,845
-
992,845
Investments
586,694
-
586,694
583,304
-
583,304
Programme related assets
158,823
-
158,823
182,259
-
182,259
Current assets/(liabilities)
(15,195)
538,632
523,437
52,792
509,765
562,557
1,703,125
538,632
2,241,757
1,811,200
509,765
2,320,965
26
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

27
Analysis of changes in net funds

The Mission had no material debt during the year.

SOCIETY FOR IRISH CHURCH MISSIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 28 -
28
Cash generated from operations
2025
2024
£
£
Deficit for the year
(72,518)
(151,369)
Adjustments for:
Investment income recognised in statement of financial activities
(19,691)
(12,954)
Foreign exchange differences
(6,690)
(13,811)
(Gain)/loss on disposal of investments
(166)
6,623
Fair value gains and losses on investments
5,420
(34,160)
Depreciation and impairment of tangible fixed assets
20,042
20,048
Movements in working capital:
Decrease in programme related assets
23,436
147,952
(Increase)/decrease in debtors
(8,644)
7,478
Increase/(decrease) in creditors
1,410
(1,489)
Cash absorbed by operations
(57,401)
(31,682)
2025-04-052024-04-06falsefalseCCH SoftwareiXBRL Review & Tag 2025.2002090092024-04-062025-04-0500209009bus:Director12024-04-062025-04-0500209009bus:Director22024-04-062025-04-0500209009bus:Director32024-04-062025-04-0500209009bus:Director52024-04-062025-04-0500209009bus:Director72024-04-062025-04-0500209009bus:Director82024-04-062025-04-0500209009bus:Director92024-04-062025-04-0500209009bus:Director102024-04-062025-04-0500209009bus:CompanySecretary12024-04-062025-04-0500209009bus:Director42024-04-062025-04-0500209009bus:Director62024-04-062025-04-05002090092025-04-05002090092024-04-05002090092023-04-062024-04-0500209009bus:FRS1022024-04-062025-04-0500209009char:IndependentExaminationCharity2024-04-062025-04-0500209009bus:FullAccounts2024-04-062025-04-05xbrli:purexbrli:sharesiso4217:GBP