Charity registration number NIC109224 (Northern Ireland)
Company registration number NI688890
24/7 PRAYER IRELAND
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
24/7 PRAYER IRELAND
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ruth Alderdice
Amy Carey
Adrian Eagleson
Alain Emerson
Ross Hill
Patricia McVittie
(Appointed 21 June 2024)
Emily Morrissey
(Appointed 21 June 2024)
Elaine Smyth
(Appointed 7 June 2024)
Nicholas Daley
(Appointed 12 September 2025)
Charity number (Northern Ireland)
NIC109224
Company number
NI688890
Registered office
23a Castle Lane
Lurgan
Craigavon
BT67 9BD
Independent examiner
HM Chartered Accountants
6th Floor East Tower
Lanyon Plaza
8 Lanyon Place
Belfast
County Antrim
BT1 3LP
24/7 PRAYER IRELAND
CONTENTS
Page
Trustees' report
1 - 4
Independent examiner's report
5
Statement of financial activities
6
Statement of financial position
7
Notes to the financial statements
8 - 13
24/7 PRAYER IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 1 -

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, 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)".

Objectives and activities

 

Our Vision - Revive the Church and Rewire the Culture through non-stop night and day prayer.

 

Our Mission Statement

As part of the 24-7 global movement of non-stop prayer, 24-7 Prayer Ireland's heart is to see the

transformation of Ireland by serving and equipping the local church across the whole of Ireland to create and cultivate cultures of prayer, mission and justice that impact their communities, towns and cities.

 

Our Values - We pursue the presence of Jesus through prayer, We are Spirit-led, We are creative and innovative, We are missional, We are relational, We are generous, We are passionate about fighting injustice, We celebrate diversity, We empower one another.

 

Our Strategic Priorities

Between 2023-2025 our four strategic priorities will be:

 

  1. Inspire, equip and resource the Church in Ireland to engage with prayer personally, corporately and nationally; establishing cultures of prayer that naturally leads to expressions of mission and justice in every aspect of society.

  2. To equip and resource the Church in Ireland to serve the life of their schools and communities through Prayer Spaces in Schools.

  3. Develop an effective resourcing model that ignites and sustains 24-7 communities and houses of prayer across Ireland.

  4. Grow and strengthen organisational resources, skills and capacity to build for the future of 24-7 Prayer in Ireland.

 

As a way of seeking to achieve these goals each department uses a work plan to assist them in moving toward seeing our vision becoming a reality. These work plans are reviewed on an annual basis and adjusted accordingly.

 

2024 has continued to be a year of growth and development.

Public benefit

In setting our objectives and planning our activities for the year, the directors have given careful consideration to the Charity Commission for Northern Ireland’s statutory guidance on public benefit to ensure that the activities have helped achieve the charity purpose and provide a benefit to the beneficiaries.

24/7 PRAYER IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -
Achievements and performance
Significant activities and achievements against objectives

Prayer Spaces in Schools

 

Our vision is that every young person would have the opportunity to encounter God in a prayer space. The majority of these were in school settings but around a quarter were set up with youth groups, at youth festivals or events. We can conservatively estimate that 8000- 10000 children and young people have been to a prayer space in their school or community in the last year. Each one of those individuals has had an opportunity to learn new ways to pray and process their lives with God. 

 

Key Highlights

 

24-7 Prayer 

 

In 2024 we more successfully tracked and supported prayer rooms/spaces in churches across the country. We've been so encouraged at the growing number of prayer rooms happening across Ireland. Over 20 years later people are still discovering prayer rooms as an incredible resource to establish prayer at the heart of our churches, communities and organisations. 

 

Key Highlights 

24/7 PRAYER IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 3 -

Communities 

 

The 24-7 Prayer Communities Network in Ireland is mainly built through the Tobar Network established out of Emmanuel Church. As a 24-7 Prayer Resource Church in Ireland for many years, Emmanuel's Church-Planting strategy and network is aligned with the vision and values of 24-7 Prayer - Prayer, Mission and Justice and serves to support any communities aligned with such throughout Ireland.

 

Key highlights 

 

The impact of all of the above is: 

 

Spiritual openness: Creating space for people to process their inner world in a spiritual environment. It empowers churches, schools and community spaces to care for the needs of people: for example in a school setting key emotional/relational needs of pupils have been highlighted to schools allowing them to address these further.

 

Addressing Spiritual needs - Prayer Spaces can and do serve the spiritual life of our communities in church, schools and youth settings- reports of significant comfort/ support/encouragement and challenge these spaces have been to individuals, children and young people across Ireland.

 

Empowered churches: Prayer Spaces is providing the local churches with a resource to serve their local communities and build relationships that has led to longer term engagement and in some cases the establishment of permanent prayer spaces in schools or in churches that the community can access.

 

Invitation: Create a welcoming environment for faith exploration. This year at both our youth events and prayer spaces hosted by youth groups we have received feedback of young people committing their lives to follow Jesus.

Financial review

The statement of financial activities which shows the results of the company is set out on page 6. the reported surplus for the year is £3,233. The directors continually review all funding opportunities to maximise the income resources for the charity.

Reserves policy

The company’s policy is to achieve a level of free reserves which matches the needs of the company both at the current time and the foreseeable future. Free reserves are those unrestricted reserves which are available for general use.

Structure, governance and management

24-7 Prayer Ireland is a company limited by guarantee. It is governed by Memorandum and Articles of Association and the liability of each member is limited to an amount not exceeding £1. It is recognised as a charity by the Charity Commission of Northern Ireland under the reference NIC107104.

24/7 PRAYER IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 4 -

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:

Ruth Alderdice
Amy Carey
Adrian Eagleson
Alain Emerson
Ross Hill
Patricia McVittie
(Appointed 21 June 2024)
Emily Morrissey
(Appointed 21 June 2024)
Elaine Smyth
(Appointed 7 June 2024)
Nicholas Daley
(Appointed 12 September 2025)

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

Adrian Eagleson
Elaine Smyth
Trustees
Trustees
3 December 2025
24/7 PRAYER IRELAND
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF 24/7 PRAYER IRELAND
- 5 -

I report on the financial statements of the charity for the year ended 31 December 2024, which are set out on pages 6 to 13.

Respective responsibilities of charity trustees and examiner

As the charity trustees (and also the directors of the company 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 charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

I have examined your charity financial statements as required under section 65 of the Charities Act (Northern Ireland) 2008 and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also included consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe that:

Independent examiner's statement

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.

HM Chartered Accountants
6th Floor East Tower
Lanyon Plaza
8 Lanyon Place
Belfast
County Antrim
BT1 3LP
3 December 2025
24/7 PRAYER IRELAND
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 6 -
Unrestricted
Unrestricted
funds
funds
2024
2023
Notes
£
£
Income from:
Donations and legacies
3
68,979
36,879
Other trading activities
4
-
1,545
Total income
68,979
38,424
Expenditure on:
5
Charitable activities
6
65,746
37,259
Total expenditure
65,746
37,259
Net income and movement in funds
3,233
1,165
Reconciliation of funds:
Fund balances at 1 January 2024
43,886
42,721
Fund balances at 31 December 2024
47,119
43,886

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

24/7 PRAYER IRELAND
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2024
31 December 2024
- 7 -
2024
2023
Notes
£
£
£
£
Current assets
Cash at bank and in hand
48,319
43,540
Creditors: amounts falling due within one year
11
(1,200)
346
Net current assets
47,119
43,886
The funds of the charity
Unrestricted funds
12
47,119
43,886
47,119
43,886

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2024.

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 3 December 2025
Adrian  Eagleson
Elaine Smyth
Trustees
Trustees
Company registration number NI688890 (Northern Ireland)
24/7 PRAYER IRELAND
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 8 -
1
Accounting policies
Charity information

24/7 Prayer Ireland is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 23a Castle Lane, Lurgan, Craigavon, BT67 9BD.

1.1
Basis of preparation

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, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at 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 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.

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.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity 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 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.

Legacies are recognised on receipt or otherwise if the charity 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.
24/7 PRAYER IRELAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 9 -
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
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.

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 charity’s contractual obligations expire or are discharged or cancelled.

1.7
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 charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

24/7 PRAYER IRELAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 10 -
2
Critical accounting estimates and judgements

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.

3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Donations and gifts
22,877
36,879
Grants
46,102
-
68,979
36,879
4
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Lucan Retreat
-
1,545
5
Operations

24-7 Prayer Ireland operates in both Northern Ireland and in the Republic of Ireland as legally registered entities in both jurisdictions. Day to day we function as one organisation in practice, serving communities and churches across the entire island. To enable this unified approach, the NI entity may transfer funds to the ROI entity to resource our shared ministry, staff, and projects. These transfers reflect the reality of our all-island operations and are fully compliant with both jurisdictions’ charity regulations, ensuring that all funds are used exclusively for our charitable aims.

24/7 PRAYER IRELAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 11 -
6
Expenditure on charitable activities
Charitable activities
Charitable activities
2024
2023
£
£
Direct costs
Staff costs
9,149
11,900
Wages and salaries
2,651
1,879
Events
577
616
Insurance
1,294
832
Computer and website
-
685
Fundraising costs
-
2,171
Lucan Retreat costs
246
654
Stationery
2,443
1,540
Training and supervision
2,462
2,855
18,822
23,132
Share of support and governance costs (see note 7)
Support
46,924
14,127
65,746
37,259
Analysis by fund
Unrestricted funds
65,746
37,259
7
Support costs allocated to activities
2024
2023
£
£
Legal and professional fees
4,558
940
Bank fees
318
231
Transfer to 24/7 ROI
41,625
12,869
Sundries
423
87
46,924
14,127
Analysed between:
Charitable activities
46,924
14,127
8
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
24/7 PRAYER IRELAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 12 -
9
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
3
2
Employment costs
2024
2023
£
£
Wages and salaries
9,149
11,900
There were no employees whose annual remuneration was more than £60,000.
10
Taxation

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

11
Creditors: amounts falling due within one year
2024
2023
£
£
Other taxation and social security
-
(346)
Accruals and deferred income
1,200
-
1,200
(346)
12
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 1 January 2024
Incoming resources
Resources expended
At 31 December 2024
£
£
£
£
General funds
43,886
68,979
(65,746)
47,119
Previous year:
At 1 January 2023
Incoming resources
Resources expended
At 31 December 2023
£
£
£
£
General funds
42,721
38,424
(37,259)
43,886
24/7 PRAYER IRELAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 13 -
13
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

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