Child Evangelism Fellowship Of Ireland - Charities report

TRUSTEES

Mr M Conroy

Mr C Cromie

Miss J M M Elliott

Mrs R Hamilton

Mr J P McCormick

Mr T McKee

Mr J Parsons

Miss J Porte

Mr W K Rainey

Mrs L C Farrell

Mr J G Martin

Mrs E A Robinson (resigned 6/8/24)

Mr G McBeth

Mr S Stevenson (appointed 5/2/25)

Mrs R Piggott (appointed 5/2/25)

REGISTERED OFFICE

199 Templemore Avenue

Castlereagh Road

Belfast

Co Antrim

BT5 4FR

REGISTERED COMPANY

NUMBER

NI622619 (Northern Ireland)

REGISTERED CHARITY NUMBER

100984

INDEPENDENT AUDITORS

McIlveen Howard Limited

Statutory Auditors

Chartered Accountants

169a Upper Newtownards Road

Belfast

BT4 3HZ

BANKERS

Ulster Bank Limited

Arches Retail Park

Belfast

BT5 4AF

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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

Objectives and activities

The Charity's purpose is as set out in the Company's Memorandum and Articles of Association and may be summarised as:

To advance in Ireland and elsewhere the evangelical Christian faith, especially amongst children and young people by various methods and means of religious teaching.

The following are key elements of the programme to achieve this objective:

1. To reach, evangelise and teach unreached children with the Gospel of the Lord Jesus Christ

2. To follow-up and disciple Christian children and see them established in local churches

3. To train teachers in the Lord's work

4. To distribute relevant literature

5. To encourage the Christian public to get involved in the work of Child Evangelism Fellowship in Ireland

and overseas

Public benefit

In setting our objectives and planning our activities for the year the Trustees have given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities have helped to achieve the Charity's purposes and provide a benefit to the beneficiaries.

a) The direct benefits which flow from purpose 1 include children and young people understanding that God loves

them and that He died for them and wants to save their eternal souls and give them abundant life today.

b) The direct benefits which flow from purpose 2 include encouraging children and young people who have of their

own free will accepted Christ as Saviour to attend and get involved in local fellowships of like precious faith.

c) The direct benefits which flow from purpose 3 include young people and adults better equipped with leadership

skills trained in the presentation of the gospel within Child Care guidelines.

d) The direct benefits which flow from purpose 4 include giving people a clear understanding of the gospel and what

CEF does.

e) The direct benefits which flow from purpose 5 include young people and adults of their own free will deciding to

serve the Lord through the auspices of CEF.

The Culture of Child Evangelism Fellowship

The Importance of Godly Leadership at Every Level

Spiritual leadership is the highest form of authority. The men and women who lead must have a personal heart for God in order to be able to discern the will of God and lead the ministry effectively. Regardless of the skill of a leader, if he or she lacks a heart for God, the work will be eroded at its very foundation.

The Importance of the Spiritual Welfare of our Workers

It is vital that we are never satisfied to simply teach our staff the methods of how to reach children and how to train others to do so, but we must purposefully invest in the spiritual lives of our staff. When CEF staff are men and women who are primarily driven by passion for God and His glory and have a clear call from the Lord, the work will prosper. If we keep our focus on God and on His calling, then we will be sustained in times of challenge.

The Importance of Prayer as Our Foundation

It is not the work we do, the meetings we hold or the decisions we make that bring the greatest advances in the work; it is the time spent before the throne of God in prayer, in the name of our Lord Jesus Christ, that brings power, labourers and resources into the ministry.

The Importance of Evangelising Children

There is no limit to the number of organisations that do many good things that are important to boys and girls in need. We are thankful for them and believe that God uses them to help hurting children. CEF, however, has been called by God to make it our highest priority to present the Gospel so children may be saved and discipled in God's Word. We must keep to our call.

The Importance of a Clear and Biblical Presentation of the Gospel

The fact that a young child can comprehend the simple message of salvation and become a child of God is the foundational principle of CEF. Everything else that we do is based upon this fact. The good news of Jesus Christ is the power of God unto salvation. We must present it clearly and accurately.

The Importance of a Commitment to Excellence, for the Glory of God

Every aspect of the work, no matter how big or small, has significance. This includes the training we conduct, the materials we produce, the facilities we use and the way we present ourselves. In every area we must strive for excellence to the glory of God!

ACHIEVEMENTS AND PERFORMANCE

Structure:

Board of Trustees - The Board of Trustees continue to encourage and advise the National Directors in their responsible position. The Board meet along with the Directors monthly, on ten months of the year. They also include an extra full day programme to enable more in-depth discussion on crucial matters. There has been a focus throughout the year on improving all the policies and procedures connected with, and necessary for, the organisation to function cohesively and to ensure all the charity regulations are maintained.

The Board seek to ensure the skills and gifting required to cover all practical aspects of CEF ministry are covered within their number. They are kept aware of any potential new members with the necessary skill sets to enhance the profile of the members experience. Two new Board members were approached to join the Board of Trustees, Mrs Ruth Piggott and Mr Sam Stevenson. They joined from December 2024 and were officially appointed in February 2025.

Leadership - continues to outline the guidelines for CEF ministry and encourages all field workers to operate within these structures. The emphasis is placed upon each area worker building a ministry which involves local volunteers and enhances local church outreach to children through envisioning, training, and equipping. The current leadership structure has been reviewed and the Board are agreed on the future format to be enacted. The Board of Trustees identified David & Heather Cowan as National Directors Designate to replace David & Rosemary Edwards when they stepped down from the position. David and Heather began shadowing David and Rosemary from 1 April 2024. At the end of May 2025, David and Rosemary Edwards retired and the new National Directors, David & Heather Cowan, commenced their role from 1st June 2025. Previously they had been local workers in the Lagan Valley area for almost 30 years.

One of the leaderships main concerns is the shortage of full-time workers as there are 3 areas in Northern Ireland without a worker and the 6 target counties in the Republic of Ireland remain vacant, along with many others. A postcard has been produced and distributed to encourage supporters to pray for new workers. On average a full-time CEF worker in an area equates to 1000 young people having contact with the Christian message and teaching, hence the desire for new workers as we seek to fulfil our vision statement of Every Child, Every County, Every Day.

o Ministry Departments - The ministry department leaders meet regularly with the leadership to discuss the

on-going ministry and to seek means of developing the work to enable more children to be brought into

contact with the Gospel of Jesus Christ. All aspects of ministry are discussed, prayed over, and planned as

we seek to increase the scope of ministry throughout the island of Ireland. This group seeks to set the tone

for ministry in Ireland and ensure we are adapting and remain relevant to the society we are seeking to

minister to. David Crutchley replaced David Cowan in January 2025 as the new representative for the

on-field workers. The on-field representative assists in ensuring ideas that are discussed are relevant and

workable for colleagues who are directly teaching children.

The departments are:

o Education - responsible for training courses e.g., Teaching Children Effectively, Summer Outreach Training

Course, Annual Equip Conference. The hope is that through these various courses the participants are

challenged concerning the urgency in evangelising and discipling the young people of Ireland and they then

become actively involved either full or part-time.

o Multimedia - responsible for developing resource material, writing and design of such. This team have

proved to be extremely creative and produce material of a high standard which enables the on-field workers

to promote the ministry with confidence.

o Safeguarding - responsible for policies and implementation of such to protect children, workers, volunteers

and ensure safe practices are enacted. This ministry is vital for the welfare of all concerned and needs to be

conscientiously conducted.

o Youth Challenge - developing and maintaining ministry to teenagers and young adults. Whilst the

organisation is entitled CHILD Evangelism fellowship there is a real need for continuity through the age

groups as many of those who attend do not have a church background to receive teaching.

o National Office - hub of the ministry, supporting all field work practically and financially. The need for the

National Office has become more essential as times and methods have changed. The National Office

building houses the multimedia department, finance office, safeguarding, National Directors, and the

resource centre for provision and collation of material.

o Republic of Ireland - seeking to establish existing work and develop ministry specifically in the lower half of

the Republic of Ireland through attending conferences, contacting church leaders, and offering CEF material

and training.

o Ministry Development - forward planning and thinking while seeking to adapt to the changing generations

and needs to enable the vision of 'Every Child' having the opportunity to hear the Gospel of Jesus Christ to be

achieved.

National Office - The national office is the central and vital hub of CEF ministry in Ireland with a small staff performing an exceptional amount of work to support those in direct ministry, and others, with all they require to maintain the ministry God has led them into. The office building is the focal point for numerous and various meetings. It also provides a visual representation to the Christian and general public. It serves as a home for two other departments, safeguarding and multimedia.

The resource department of the building enables our material to be presented in a modern and easily accessible fashion. We desire to see this facility used to a greater extent and we have been seeking to promote it in Christian circles. A 'welcome' area has been created where visitors can relax and peruse the material on display.

The national office also comprises our finance department. One of our finance team left at the end of January. The vacant post is not expected to be filled while significant software upgrades are ongoing.

Area Ministry - Historically CEF have divided Northern Ireland into several areas, with local authority boundaries being used for general guidelines. This means we have 15 local areas in Northern Ireland where currently there are 3 areas without a worker, but we are encouraged by the local committees continuing to oversee the ministry, one with assistance from a worker who is currently our Safeguarding appointee.

The 3 areas in Northern Ireland which have active local committees but no full-time worker are East Belfast, Mid-Ulster, and Fermanagh. We seek to make the need for full-time worker/s known to the Christian public while praying God will supply new personnel for these vacancies. From April 2024 new workers were appointed for the Mid-Antrim area. The Lagan Valley area became vacant following the decision to appoint David and Heather Cowan as National Directors Designate. The vacancy was filled in December 2024 by the worker previously in the Monaghan area.

Generally, in the Republic of Ireland we follow the county guidelines regarding geographical areas, but exceptions were made for large cities. The areas occupied at present are listed below.

N Dublin

S Dublin

Cavan

Cork

Wexford

Donegal (no full-time worker but an active local committee and a volunteer ministering into local schools)

As we seek to develop and expand the ministry in the Republic of Ireland, we continue to promote the need for six Target Counties:

Roscommon

Louth

Kildare

Kilkenny

Waterford

Limerick

These counties have been carefully and prayerfully selected with a few reasons in mind. Previously there may have been an established ministry in the county, some ministry may be on-going through a local church or believer, or the county borders an existing thriving work. We seek to promote to the Christian public the need for ministry in these counties and whenever possible conduct a summer outreach into the areas. This year again we assisted a church in Waterford city.

The counties where historically we had workers are listed below. We also desire new workers for these counties.

- Donegal (volunteer conducting ministry)

- Sligo

- Mayo

- Galway

- Westmeath

- Monaghan

- Waterford - included in the target county list

- Limerick - included in the target county list

Local Committees - CEF Ireland is founded on volunteer assistance and all area worker/s are encouraged to form and establish a volunteer local committee. This committee is responsible for the local area work, and they meet monthly along with the worker/s to oversee the ministry.

Leadership seeks to visit all local committees once every academic year, and this proves to be very helpful in consolidating relationships. It also ensures plans made at Ministry Team level are reflective and workable for the practical needs on the field. Local committees are encouraged to discuss ministry needs and ideas with their worker and then forward their suggestions to leadership. Representatives from the local committees are asked to attend a full members meeting in May and the AGM in November. This past year has seen areas in the Republic of Ireland form Steering Groups - Cavan and Monaghan.

Missionary Deputation - This ensures all those serving within the mission in the Republic of Ireland and abroad can present their ministry to the Christian public. Each of those on deputation is allocated two areas and the local committee appoint a representative to seek and organise meetings for the worker to present their ministry in their allocated period. We have appointed one of our workers to oversee this vital aspect of ministry.

Leadership seeks to maintain contact with those working outside the island of Ireland, to encourage, support and provide pastoral care for them. There are several workers in Europe who benefit from prayer and financial support through believers in Ireland. A number of these workers also participate in the deputation programme overseen by CEF of Ireland, usually on a three-year cycle. Irish believers also support many European nationals working with CEF in their home countries.

Shortfall Ministry

There are over 591 CEF workers on mainland Europe and many of them are unable to raise financial support within their own country. We seek to support the ministry financially and prayerfully in European countries and are encouraged by local trusts who generously donate towards this need. We promote the need through our quarterly newsletter, local area meetings and on-field workers.

Inter-mission partnerships

We seek to meet with other mission agencies and discuss ministry. Through this we seek to garner resources and where possible share mission exhibition opportunities and fellowship. This has enabled us to form relationships with a few organisations and open discussion with others. We also invite other organisations to represent themselves and share in public conferences we conduct. Our Equip conference in Dublin is a good example of this where we enabled seven other organisations to exhibit their resources and promote their ministry.

Children's Ministry Leadership Course

A full 12-week CMLC took place in late September 2024 in Seaview Camp and Conference Centre. We are trusting God to call new workers into CEF Ireland as a result of this course.

5 PILLARS FOR MINISTRY:

1. DIRECT MINISTRY:

Good News Clubs

Traditionally these are a core ministry of CEF and conducted in the autumn/winter months, Good News Clubs are held weekly on average for one hour in homes, churches, schools and community centres and they remain one of our most effective methods of evangelising and discipling children, thus seeking to fulfil our aims and objectives.

Since the foundation of CEF in Ireland in 1950 this ministry has been constant but with a vastly changed society from when these clubs commenced, there has been a steady move from home-based clubs to community centres, schools, and churches. It is also very noticeable that the average age of those attending club is decreasing at an alarming rate.

We encourage our workers to envision church leaders of the benefit of this ministry and exhort them through their local church to become actively involved in regular ministry to children outside of their normal congregation. This would enable the church to take on the responsibility of discipling children who attend and consequently build relationships with families in their area and benefit their church.

Volunteers are vital to maintaining Good News Clubs and it is essential for all local workers to recruit, encourage and befriend those who step up to the challenge of reaching children through a Good News Club. We are thankful for all the volunteers who commit to making themselves available to enable the children to be evangelised and discipled on a regular basis. Often, we are informed of adults who first became followers of the Lord Jesus Christ while attending a Good News Club. We find that parents who previously attended a Good News Club are more amenable to their children attending a club, even if they as parents are not believers in Jesus Christ themselves.

Christmas Party Clubs

International leadership of CEF encouraged all CEF workers worldwide to promote Christmas Clubs to provide the opportunity to share the true meaning of Christmas. There is clearly a softening of hearts at Christmas to the Gospel message and our workers sought to encourage CEF volunteers, local believers, and church leaders to conduct a Christmas Party Club. Christmas packs for the club were produced and training was made available. In Ireland we were able to conduct 116 clubs reaching 4401 children. There were 107 volunteers trained.

Youth Challenge

This is another key ministry and is designed as a means of progress for young people to graduate from Good News Club to Junior then Senior Youth Challenge. Our Youth Challenge Department leader encourages and assists in any local area where they seek to develop this ministry. Traditionally we have divided the teenagers into two age groups 12 -15, 16+, with ministry and topics presented at a suitable level for these age groups.

Many young people who come through Youth Challenge attend our residential training courses which are designed to equip those who are going to be involved in outreach to young people, whether that be with CEF or their local church. These courses are conducted in our two camp/conference centres, Seaview in Kilkeel Co. Down and Oceanview in Rossnowlagh Co. Donegal. A further course for junior leaders is held in a church hall in Kilkeel, Co. Down.

The national 'Retreat' camp in Athlone, Republic of Ireland, is for older teenagers and those in their early twenties. This is now 'fixed' on the calendar and one of the blessings is it provides a venue for young Christians to fellowship together and encourage one another in their day-to-day walk with God. This is a blessing especially to those who do not have many Christian friends of their own age. This year again there were over 100 young people in attendance.

Camps

This summer 34 camps were conducted throughout Ireland by CEF, 2 were non-residential. We know this to be one of our most effective ministries and one which campers and leaders alike look forward to. This ministry enables young people to not only hear the Gospel being taught, but to see it modelled and lived out in the lives of the leaders. We describe this as 'Proclamation' and 'Demonstration.'

We are thankful for each and every volunteer who sacrificially give up a week, or more, of their holidays to assist in the camps. The camps simply could not operate without these individuals, and we trust they will return annually, as experienced leaders are essential to the smooth running of a camp and demonstrating to new leaders the commitment and work ethic required.

School Classes and Assemblies

We are thankful for many Principals who are willing and indeed desirous to have CEF local workers back in school teaching the children in their care.

Local schools were contacted as usual prior to Christmas 2024 and offered the child friendly calendar our Multimedia Department annually produce. This calendar is produced in English and Irish language and is completely designed in-house with 60,000 being freely distributed. We trust this will help build and cement trustful relationships with school principals, leading to further opportunities to teach the children

5-Day Clubs

These clubs, conducted in the summer months and in the open air, remain one of our core ministries enabling children from all backgrounds to hear the Gospel of Jesus Christ. The clubs are often conducted in local housing areas where there appears to be little contact with the Gospel. Local workers endeavour to send teams back to the same areas each summer as this builds relationships with children and parents. This creates an element of trust within the community, and often assures acceptance enabling the team to share the Gospel message.

This programme is dependent upon volunteers many of whom come through the training weeks we conduct but it is also amazing to see how many volunteers return annually to assist in this form of outreach. Some of the teams fall under the name of Christian Youth in Action (CYIA) and many even spend the week in a residential environment. Other teams are formatted by local churches and the ministry is conducted by the church as they see the benefit of reaching into their community.

The clubs are very simplistic in their programme, some games/activities, singing, teaching a Bible verse and lesson, followed by a quiz. God still blesses these outreaches and young people who may have never heard a clear presentation of the Gospel are able to hear, and for this we thank God. It is encouraging to these teams to see the joy expressed by the children when the team arrives and to receive thanks from parents for taking the time with their children. Often local believers or residents grant permission for the club to be held on their premises, e.g. garden or garage. This is especially helpful if it is raining, it is Ireland!

Holiday Bible Clubs (HBC)

Summer presents opportunities to spend quality time with the children and many churches seek to do so through conducting Holiday Bible Clubs We, as a mission, are passionate about reaching the children but we also seek to partner with the local church as they reach into their communities. We seek to resource, train, and equip the local church to reach the unreached children on their own doorstep.

Often our workers will conduct a club for the church, especially if the church are limited in resources and manpower. We have received verbal thanks from some smaller churches with an elderly congregation who have been encouraged to see their premises used to reach the children of the area. Other churches with greater resources desire to see their own members develop their gifts, and so they may request HBC material from us to conduct their own club. This frees up our workers to probe into other areas of their region to seek venues for HBCs for children living there.

Momentum Teams

One of the key goals in Youth Challenge is to highlight the need for our young people to be involved in reaching out to children. To train and equip them to do this, and then to provide opportunities for them to do so. Along with the opportunities across Ireland we have our 'Momentum' programme which provides opportunities for teams to go and help CEF works in other parts of the world.

This summer teams of young people went to Waterford, Scotland, Macedonia, France, two teams to Poland, Lapland and Spain to work alongside other CEF ministries. There they helped with camp ministry for teens and children, Holiday Bible Clubs, 5-Day Clubs, and worked alongside local churches. This helped to develop existing work and establish new ones. Through this many children heard the gospel for the first time, and the young people were blessed and encouraged in their own faith.

Campfest

It has been exciting to see two residential weekends conducted by our specialised and trained workers for children with special needs. One was held in Kilkeel, Co Down, and the other in Durrow Co Laois. These weekends were subsidised by CEF to enable parents to attend along with their children and they have proved so beneficial that they have now become an annual ministry.

2. EQUIPPING:

The Multimedia Department regularly meet together along with on-field workers to discuss the current material and discover the need for development of new lesson series, songs, or other visualised resources. They seek to supply good quality outreach tracts/booklets for use seasonally e.g. Christmas, Easter and summer holidays. There are new booklets available to encourage children to share the Gospel with other children. We trust this ministry will grow and children can become evangelists to their friends and peers.

The department also ensure the resource centre in the National Office is stocked with evangelistic and discipling lessons, songs, and teaching aids for the use of the general Christian public. The four-year Good News Club curriculum for general sale is proving to be a popular resource for churches to use with the children in their care.

The department continues to be led by a part-time worker who has many years of experience in CEF ministry. This department is one which affects all aspects of our ministry, and we are encouraged to have gifted individuals working within it which includes one full-time and one part-time worker.

3. SUPPORTING:

Our regular donor base is consistent, and we are encouraged by how God has supplied all the financial needs for another year. The core of our support is supplied through local Christians supporting the local ministry or an individual worker/missionary they have taken an interest in. We thank God for the faithfulness of each of our financial supporters.

An important area of support is prayer and we have been seeking to encourage as much prayer support as possible. We conduct two special weeks of prayer throughout the year, Spring & Autumn, and the Multimedia department produce a prayer book with workers/missionaries' requests and photographs.

A few of the trusts in Northern Ireland help to meet the financial shortfall that exists for workers in Europe. They collaborate with representation of European leadership and are extremely generous and supportive to the on-field workers in mainland Europe, thus enabling them to continue reaching the children with the Gospel of Jesus Christ.

4. SHARING:

We continue to share about CEF ministry with the Christian public as is possible. This is conducted through social media, print media, deputation meetings, conferences, mail shots and visitation. Each local area is responsible for promoting the local work, national and international as they are able to. It is noticeable where regular promotional meetings are conducted the area tends to prosper financially and in ministry.

The two main national opportunities for sharing are through our Easter Conference and the Autumn Conference. At Easter we have a three-day conference in Portrush; for our workers it is residential, and the public are welcome to attend all the meetings. The numbers attending is usually between two and three hundred at each of the sessions.

The Autumn Conference is an evening meeting which usually attracts around 200 people. This provides us with the opportunity to report and present the ministry and vitally share the needs that exist.

The National Newsletter seeks to inform and promote ministry. We endeavour to provide readers with detailed articles on ministry within Ireland, and a world view perspective on CEF, informing readers of individual workers in other countries. It is our desire to inform the Christian public of the size and scope of CEF ministry, with a direct focus on the needs that exist in the European countries and among European workers. A large financial shortfall exists in Europe and we, by God's grace, have been able to assist through undesignated financial donations in helping to meet that need. (see under supporting)

We are fully aware that today's generation use social media to explore their interests, so we have been encouraged by the staff member who has been refreshing and updating our media outlets on a regular basis. We have been receiving good feedback on this, especially from the younger believers. We pray this will be a means that God uses to challenge believers to become actively involved in ministry, either part or full time. We believe this to be an essential means of communication in making the ministry known among the public and especially to the younger generation.

The 'Equip' Conference was once again conducted in Dublin and was a resounding success. This was well attended, and we again invited several other mission organisations to display their resources and speak of the opportunities they provide to evangelise young people. We are seeking to make this a regular annual date in the calendar.

5. TRAINING:

This area of ministry comes under our Education Department, and we have seen training expand throughout all Ireland with courses being conducted by our members over the whole island. Training has a two-fold purpose:

1. To equip the local church to reach and teach children the truths of the Bible:

2. While conducting training, demonstrate the opportunities CEF provide for individual believers to be active in reaching the children in a full-time capacity

CEF ministry is founded on volunteers, and it is essential they are well trained and taught to better enable them to share the Gospel. Our vision is that every child in Ireland should have the opportunity to hear the Gospel of Jesus Christ, therefore it is vital to train as many volunteers as possible. This is especially relevant in the Republic of Ireland where we have less full-time workers and are desirous for volunteers to be recruited, equipped, and sent out.

God has said in the scriptures "I will build my church' and this training is an excellent means of equipping the local church to participate in bringing this to pass by reaching into their communities with the Gospel of Jesus Christ.

There are several courses available ranging from a bespoke series of classes for an individual church to a 30-hour Teaching Children Effectively Course. Courses specifically for certain age groups are also available and both youth and pre-school course have been conducted successfully. Many of our workers are trained to be able to offer and conduct all the courses available. The Education Department continues to develop on-line courses as this often enables individuals to participate who could not do so for geographical reasons.

DEPARTMENT LEADER REPORTS

Multi-Media Department

The Multimedia Department continues to equip CEF workers and volunteers with creative resources for Good News Clubs, Holiday Bible Clubs, seasonal outreach events and more, helping to bring God's Word to children in ways that are clear, engaging and true to Scripture.

This year saw the launch of a new series of lessons for the Good News Club curriculum entitled God's Provision and Power: Trust the Living God. The Teachers' Guide was produced by European CEF and our team developed the full-colour Resource Pack.

For the Christmas Together project 2024, a brand-new pack called Light of Life was distributed free to churches and volunteers, who were encouraged to use it to reach new children with the gospel. Alongside this, our team wrote and designed a new evangelistic booklet, Light. Eighteen thousand copies were printed and given out at Christmas Clubs and other events such as Christmas tree light switch-one. The files for the Light booklet were also shared with our CEF colleagues who used it to spread the gospel in Europe and beyond.

In March 2025, a new St Patrick pack was written, illustrated and designed by our team. The packs were used in St Patrick's Clubs and the St Patrick's Day parades provided a great opportunity to share the gospel through the distribution of a new St Patrick booklet.

We are thankful for the skills God has given each member of the team and for the privilege of producing materials that point children to Jesus.

Republic of Ireland

An article recently stated "Ireland 'is the least Christian' part of the English-speaking world" and yet it's a delight to hear of many Evangelical Churches in different parts of the country. Our prayer is that many of these will invest time in reaching the children of their areas and that the statement above will not be true in the days to come.

In September 2024, a new Christmas pack for Sunday Schools and Christmas Clubs was introduced for anyone interested in teaching children. A lot of phone calls were made along with many emails sent and it was encouraging to hear of the many downloads from the CEF website for this Christmas pack. We were also thankful for the many new orders that came in for the children's calendars.

There have been encouragements from different areas, and we are pleased to see believers from various counties booking in for the Summer Outreach Training Course in Rossnowlagh. There were bookings from Cavan, Dublin, Monaghan, Waterford, Wexford and Cork.

Time, distance, and travel are hindrances to the work developing in different counties, yet we are still seeking to make contact with churches and fellowships to encourage more children's and youth work.

Safeguarding

Looking back over the past year we are thankful to the Lord for His help in the overseeing of the Safeguarding Department. The past year has seen an increase in activity moving closer to pre-covid levels.

The Children (NI) Order 1995 is now entering its 30th year and there are always new things which come into the picture.We are thankful for the work of the Safeguarding Board NI for their help and guidance through these new issues. This enables the Fellowship to respond to these issues.

The department continues to provide vetting checks in both jurisdictions on workers and volunteers. The next year will see both Access NI and Garda Vetting introduce changes to their vetting processes. The number of checks carried out year on year remains at around 1000 including assisting other small organisations with their checks.

Training is conducted internally and externally to small organisations. It is good to support all these volunteers in their work among children and to be able to provide answers to questions in their different settings. We are thankful to God for His protection on the roads.

Finally, we are thankful to God for His protection on the various activities held at our Camp Centres in Kilkeel and Rossnowlagh and at other venues around the country. What a joy it was to visit a number of these events this summer and to see the children enjoying themselves. Thanks also goes to those volunteers who work so hard to keep the children safe.

Youth Challenge

Youth Challenge is the youth department of CEF. Its purpose is summed up in three words: knowing, living, serving.

- Knowing - helping young people come to know the Lord Jesus Christ as their Saviour and grow in grace (2 Peter 3:18).

- Living - helping teens to live in a way that is glorifying to God.

- Serving - helping young people to see the importance of service. Training them to serve the Lord and giving them opportunities to serve thus helping them develop.

This is done through regular ministry from September - April in the form of Junior Youth Challenge (JYC) and Senior Youth Challenge (SYC) groups. There are approx. 60 of these groups meeting across the island. Supplementing this regular ministry is our camp ministry, both weekend camps and summer week-long camps. These have maintained a steady growth, especially in the older age groups.

Maintaining these ministries and developing new teaching materials for them each year is an important aspect of the work. A complete redesign and edit of the 5-year cycle of JYC and SYC materials has been completed in 2025. Training in the form of a JYC leaders' course is conducted online each year to train new workers in Ireland, and a new series of training seminars have been developed and utilised in several local areas. In addition, there has been significant input in developing the work among teens for International CEF. The Youth Challenge department has been progressing well over the past year with time constraints and accommodation limits at residentials being our biggest difficulties. In addition, it has been encouraging to see several young people taking part in Momentum mission teams and others involved locally throughout the year.

Maintaining the current levels and relevancy to a changing generation while seeking to develop new openings continues to be challenging, but the support of many dedicated volunteers has been vital to the ongoing work.

National Office

The National Office continues to serve as the administrative, logistical, and creative hub of the ministry. It is our main public facing ministry address, but also serves as the physical location of our Resources Shop, Multimedia Department, material store, finance office and administrative staff. The building also contains a number of meeting spaces, used to accommodate a wide range of meetings of both paid staff and volunteers.

We are continuing development of new bespoke software and processes to streamline our processing of financial gifts. This will bring about significant time savings, and will bring together a number of existing databases into one user-friendly system. As we look ahead, this software will eventually bring self-managed account features to financial and prayer supporters.

The administrative burdens of running the ministry in line with good governance and legal compliance requirements are ever increasing. The "hidden" nature of these roles makes financial support raising for office staff especially difficult. Whilst most office staff are not required to raise financial support, some have a number of financial supporters, for whom we're incredibly grateful.

Ministry Development

In this, our 75th year of ministry, we have continued to look carefully at how we can develop and strengthen various parts of our ministry. While each department takes ownership of their own development (with input from others), some general ministry development takes place throughout the year.

We are in the early stages of updating our website, and in particular the online children's ministry resources section. This will bring a much improved user interface and more efficient administration behind the scenes.

We continue to enhance our social media presence and have worked hard to create a faithful representation of our ministry online for supporters and potential supporters.

We were able to represent the ministry at a number of Christian conferences this year: Keswick at Portstewart, Kinfire, Omagh Show, New Horizon, Bangor Worldwide and a number of smaller events.

A number of placement students were involved in our ministry this year, with a number coming from a local Bible College as part of their studies. While these students provide valuable input to our ministry during their time with us, we predominantly view this as an opportunity to have significant input into their lives and ministry.

Education Department

In the Education Department our primary aim is to provide training, whether that's running seminars or courses with individual churches or with groups of churches, running our own courses in-person or online or helping local workers with training events in their areas.

- Teaching Children Effectively courses

Two in-person TCE 1 courses were completed in April 2024 with 16 students involved. Another in-person TCE 1 course was held in the South East Antrim area with eight students completing it. Two online TCE 1 courses were conducted with 48 students involved. Some have still to complete practicals or do further modules, but using the modular system allows students to choose when they take each module and gives them greater flexibility.

One online TCE 2 course was held in the first quarter of 2025 with 33 students involved.

TCE courses continue to be well received by students. Here are some comments from them:

"I am equipped to prepare for the lessons and I have leaned of various tools to use."

"I have shared with other Sunday school teachers of how great TCE is."

"TCE 2 was an incredible experience-it equipped and inspired me to teach and help children grow in their faith."

"The training will be so helpful going forward with the Christian kids in our church."

"How thought provoking and yet practical it was."

"This course really challenged me and kept me on my toes."

- Preschool Teachers' Course

An online Preschool Teachers' Course was held in autumn 2024 with 13 students, 11 of whom completed the practical.

- Summer Outreach Training Course

We had four SOTCs and two junior courses, with over 170 young people. They are two very busy but blessed weeks of teaching, evaluating and talking to young people. It's a joy to teach them and see their desire to reach children with the Gospel. The vast majority of these young people help in their local areas over the summer or are part of our Momentum teams.

- Children's Ministry Leadership Course

The last quarter of 2024 was taken up with CMLC Ireland. Two students completed the first half of the course while 11 graduated. Students came from Northern Ireland, Republic of Ireland, Germany, Italy and the Netherlands. Five of them are serving full time with the mission and at least six are volunteers. This was the first we needed an interpreter for the two Italian students. It was a great course. The students worked hard and they got on well together, enjoying fellowship and outings as well as time in the classroom. Our prayer is that full time workers for Ireland will come from them.

- Christmas Club training

We had two online training nights in November 2024 with 83 in attendance. We take them through the Christmas pack and give ideas on how they can use it and teach the Christmas lesson to the children.

- Church training

The Education Team have been involved in training with churches in Mid Ulster, North East Ulster, Carlow and Monaghan. In Carlow, the seminars were taken from the new leaflet we had produced for churches.

Visiting churches in vacant areas and having something like a training morning with them is profitable. For example, a church in Limerick was visited and as a result, four people took the Preschool Teachers' Course (and they then held a Christmas Club for preschool children and a second one for primary school children), one took the JYC leaders' course, four came to SOTC and the church now uses our GNC curriculum material.

We would love to be able to do a lot more training with churches, especially in the Republic of Ireland, but with limited resources in the department we have to be realistic in what we can do.

- Special Educational Needs training

This is requested often by churches so a seminar at both Easter Conference and Eqip24 was conducted. A SEN training day was also conducted in Barrow's Community Church in Carlow.

- Equip24 Conference

Our annual Equip Conference in May had 150 attendees. They were made up of volunteers and people new to CEF with a good representation of churches from Dublin and further afield. We try to keep things very practical in the seminars along with good Bible teaching to start the day. Comments from attendees have been very positive.

- Other training opportunities

The opportunity to teach at various courses in Europe continues to be a blessing and encouragement. We had the privilege of going back to Portugal to teach in the last week of the CMLC and be there for the graduation service.

We assisted the Youth Challenge team in teaching classes and evaluating students at JYC Instructor Courses (worldwide and Europe) and JYC Leaders' Courses (Ireland) during the year. It was so encouraging at International Conference to meet people from all over the world in person.

Over a number of weeks, five young people from Wexford were taught how to teach a Bible lesson. The aim was so they could help out more in GNCs. All of them have since taught at least one lesson in a GNC.

FINANCIAL REVIEW

Financial position

The results for the financial year ended 31 March 2025 are fully set out in the Statement of Financial Activities (SOFA) on page 22. The Total Incoming Resources was £2,864,014 (2024 £2,764,527) and the Total Resources Expended was £3,199,395 (2024 £3,320,939) resulting in Net Outgoing Resources of £335,381 (2024:£556,412).

The Balance on Unrestricted Funds at 31 March 2025 was £3,281,611 (2024 £3,293,875) and is largely made up of the Property Capital Account of £3,187,692 (2024 £3,207,686). The Balance on Restricted Funds at 31 March 2025 was £707,290 (2024 £1,030,407) and most of this is contained within the closing bank balance and investments at the year end.

Annual surpluses, deficits and cash management

The total deficit for the year ended 31 March 2025 being reported is £335,381 and £556,412 in the prior year.

The Trustees are aware of the importance of the charity's fundraising and other income generating activities together with the importance of cost control.

The Trustees are also aware of the impact of financing deficits on the charity's cash resources as reflected in the cash position at the end of the 2025 financial year of £498,166, a reduction from the closing cash balance of 31 March 2024 of £601,620.

The Trustees are pleased to report that the charity continues to hold liquid assets within its investment portfolio of £432,783 which can be utilised to support working capital requirements, if required during the next twelve months.

As a faith-based organisation, the Trustees believe that God supplies our needs provided we tell and inform God's people.

Reserves policy

The Trustees are satisfied that the level of reserves, including cash reserves, as stated in the accounts will ensure, that in the event of a significant decrease in funding, that they will be able to continue the Charity's current activities. It is the policy of this charity to hold adequate reserves in relation to its running costs, including employee costs. It is monitored on a regular basis to ensure this key financial control is maintained.

Going concern

After making appropriate enquires, the Trustees believe that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason the trustees continue to adopt the going concern basis in preparing financial statements.

PLANS FOR FUTURE PERIODS

National ministry (2025/2026)

The mission and vision of CEF needs to be shared with the Christian public to enable the ministry to be conducted. Evangelise, Disciple, Establish remains our mission and our vision is 'Every Child, Every County, Every Day'.

The workers and staff are also encouraged to inform the Christian public of the international breadth of CEF and the fact CEF is a worldwide mission, the largest children's mission in the world. We are endeavouring to promote the financial needs of our European colleagues through the 'Shortfall' project and inform the Christian public how they can assist in enabling the children of Europe to hear the Gospel.

Our vision as stated above remains Every Child, Every County, Every Day. The Board of Trustees & Leadership have been very encouraged by all who work with CEF of Ireland, in any capacity, but we realise the essential need for more full-time workers with us in Ireland.

The National Directors conduct a visitation programme of the local workers in Ireland and have asked each worker to endeavour to organise promotional meetings to share the vision of reaching the children. The goal of sharing this vision is to encourage interest in the ministry among the Christian public and ultimately recruit believers to join us as new workers.

Ministry

In this time frame CEF of Ireland have had the privilege of reaching thousands of children and young people with the Gospel. We are thankful that even in difficult times and changing attitudes, CEF of Ireland continue to achieve their aims and objectives of evangelising and discipling the young people. We are thankful for each one who encountered the Gospel message through one of our workers, or volunteers.

In Northern Ireland we have 3 areas without full-time local workers, East Belfast, Fermanagh and Mid-Ulster but the local committees are seeking to maintain ministry to the best of their ability. It is our prayer that the Lord would supply workers for all our areas.

Seaview Camp and Conference Centre

Seaview Camp and Conference Centre continues to be extensively used both by CEF groups and the wider Christian community. A landslide took place at the back of our sports pitch and currently a contractor has been appointed to rectify this. An estimate of £260,000 has been provided for in the accounts. As at 31 October 2025, donations of £93,436 have been received towards these costs.

Oceanview Camp Centre

We continue to oversee the refurbishment of the centre in Rossnowlagh, Co. Donegal. We have been encouraged through support received from volunteers who have provided finance, material, personal skills and time. There are a few tasks still in progress which leadership trust will enhance the centre to church organisations and attract more bookings.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Child Evangelism Fellowship of Ireland is a company limited by guarantee, governed by the Memorandum and Articles of Association. It is registered in Northern Ireland (Registration Number NI 622619) and has obtained charitable status with The Charity Commission for Northern Ireland (Reference Number NIC 100984). The organisation is also recognised as a Charity by H M Revenue and Customs (NI 00311). It is also registered with the Charities Regulator in the Republic of Ireland (RCN 20201509).

The Directors of the company are also the Trustees of the Charity. The following Directors have held office during the year: -

Mr Mark Conroy (Chairman)

Mr John McCormick (Vice Chairman)

Miss Jean Porte (Treasurer)

Mrs Roberta Hamilton (Secretary)

Mr Clyde Cromie

Miss Janice Elliott

Mr Timothy McKee

Mr John Parsons

Mr Ken Rainey

Mrs Linsey Farrell

Mr James Martin

Mr Gareth McBeth

Mrs Ashleigh Robinson (resigned 6 August 2024)

Mrs Ruth Piggott (appointed 5 February 2025)

Mr Sam Stevenson (appointed 5 February 2025)

Mr Mark Conroy, Mr Clyde Cromie and Miss Janice Elliott retired by rotation and offered themselves for re-election. Whilst the Directors have legal responsibility for the company, the National Directors are responsible for the day-to-day operations and report to the Board monthly.

Trustee Induction and Training

We continue to monitor training requirements for Trustees and conduct refresher courses when required. All Trustees are aware of their requirement for training, the individual and collective responsibility they have.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Child Evangelism Fellowship Of Ireland for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those 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;

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

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

In so far as the trustees are aware:

-	there is no relevant audit information of which the charitable company's auditors are unaware; and

-	the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

AUDITORS

The auditors, McIlveen Howard Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the board of trustees on 12 November 2025 and signed on its behalf by:

Mrs R Hamilton - Trustee

Opinion

We have audited the financial statements of Child Evangelism Fellowship Of Ireland (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In our opinion the financial statements:

-	give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Report of the Trustees has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of trustees' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit; or

-	the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. we also:

- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion,forgery, intentional omissions, misrepresentations, or the override of internal control.

- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.

- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.

- Conclude on the appropriateness of the trustees use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the company to cease to continue as a going concern.

- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Roy Creelman (Senior Statutory Auditor)

for and on behalf of McIlveen Howard Limited

Statutory Auditors

Chartered Accountants

169a Upper Newtownards Road

Belfast

BT4 3HZ

12 November 2025

2025

2024

Unrestricted

Restricted

Total

funds

Notes

INCOME AND ENDOWMENTS FROM

Donations and legacies

185,757

225,118

Charitable activities

196,461

2,142,753

2,339,214

2,212,505

Resource Centres

259,769

250,281

Other trading activities

43,452

39,417

Investment income

35,822

37,206

Total

721,261

2,142,753

2,864,014

2,764,527

EXPENDITURE ON

Raising funds

40,208

38,997

Charitable activities

Administration

226,967

206,298

Selling and Distribution

56,156

66,985

Establishment

51,138

65,915

Financial

11,910

6,374

Depreciation

92,047

88,328

Charitable activities

20,643

2,388,742

2,409,385

2,572,338

Resource Centres

311,584

275,704

Total

810,653

2,388,742

3,199,395

3,320,939

NET INCOME/(EXPENDITURE)

(89,392

)

(245,989

)

(335,381

)

(556,412

)

Transfers between funds

77,127

(77,127

)

Net movement in funds

(12,265

)

(323,116

)

(335,381

)

(556,412

)

RECONCILIATION OF FUNDS

Total funds brought forward

3,293,875

1,030,407

4,324,282

4,880,694

TOTAL FUNDS CARRIED FORWARD

3,281,610

707,291

3,988,901

4,324,282

2025

2024

Unrestricted

Restricted

Total

funds

Notes

FIXED ASSETS

Tangible assets

3,320,323

3,348,686

CURRENT ASSETS

Stocks

23,022

24,302

Debtors

6,016

14,258

20,274

36,448

Investments

432,783

429,446

Cash at bank and in hand

(22,083

)

520,249

498,166

601,620

6,955

967,290

974,245

1,091,816

CREDITORS

Amounts falling due within one year

(45,667

)

(260,000

)

(305,667

)

(116,220

)

NET CURRENT ASSETS

(38,712

)

707,290

668,578

975,596

TOTAL ASSETS LESS CURRENT

LIABILITIES

3,281,611

707,290

3,988,901

4,324,282

NET ASSETS

3,281,611

707,290

3,988,901

4,324,282

FUNDS

Unrestricted funds

3,281,611

3,293,875

Restricted funds

707,290

1,030,407

TOTAL FUNDS

3,988,901

4,324,282

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

The financial statements were approved by the Board of Trustees and authorised for issue on 12 November 2025 and were signed on its behalf by:

Mr M Conroy - Trustee

Miss J Porte - Trustee

Cash flows from operating activities

Cash generated from operations

(66,733

)

(386,825

)

Net cash used in operating activities

(66,733

)

(386,825

)

Cash flows from investing activities

Purchase of tangible fixed assets

(52,911

)

(38,687

)

Interest received

16,190

10,096

Net cash used in investing activities

(36,721

)

(28,591

)

Change in cash and cash equivalents in the

reporting period

(103,454

)

(415,416

)

Cash and cash equivalents at the beginning

of the reporting period

601,620

1,017,036

Cash and cash equivalents at the end of the

reporting period

498,166

601,620

1.	RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

2025

2024

Net expenditure for the reporting period (as per the Statement of

Financial Activities)

(335,381

)

(556,412

)

Adjustments for:

Depreciation charges

92,047

88,328

Interest received

(16,190

)

(10,096

)

Unrecognised (gain)/loss on investments

(3,339

)

(12,947

)

Decrease/(increase) in stocks

1,280

(1,374

)

Decrease in debtors

16,174

25,333

Increase in creditors

178,676

80,343

Net cash used in operations

(66,733

)

(386,825

)

2.	ANALYSIS OF CHANGES IN NET FUNDS

At 1/4/24

Cash flow

At 31/3/25

Net cash

Cash at bank and in hand

601,620

(103,454

)

498,166

601,620

(103,454

)

498,166

Liquid resources

Deposits included in cash

Current asset investments

429,446

3,337

432,783

429,446

3,337

432,783

Total

1,031,066

(100,117

)

930,949

1.	STATUTORY INFORMATION

Child Evangelism Fellowship of Ireland is a private company, limited by guarantee, registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Statement of compliance

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of Preparation

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors 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 upon historical experience and other factors that are considered to be relevant.

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 and where the revision effects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Useful Economic Life of Assets

The annual depreciation charge for tangible fixed assets is sensitive to changes in the useful economic lives and residual values of assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based upon technological advancement, future investments, economic utilisation and the physical condition of the assets.

Incoming resources

All income is included in the Statement of Financial Activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy and there is sufficient certainty that receipt of the income is considered probable.

The following specific policies are applied to particular categories of income:-

Voluntary income including donations, gifts, grants and tithes that provide core funding or are of a general nature are accounted for as they are received or there is evidence of entitlement to the gift and its amount can be measured with sufficient reliability.

Investment income is included when receivable.

The recognition of income from legacies is recognised when receipt is probable and there is the ability to estimate with sufficient accuracy the amount receivable.

Other income received from the sale of publications and income from the camp centres are included in the year in which it is receivable.

Resources expended

Expenditure is recognised on an accruals basis when a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates. Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Expenditure on charitable activities comprises costs incurred by the Charity in deliverance of its activities and services for its beneficiaries.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated 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 these activities on a basis consistent with the use of resources.

Governance costs include these costs incurred in the governance of the Charity and its assets and are primarily associated with constitutional and statutory requirements.

Tangible fixed assets

Tangible fixed assets are initially measured at cost, except for freehold property which has been valued at the open market value at the date of incorporation (March 2018). They are subsequently measured at cost or valuation, net of depreciation and any impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Freehold property - 1.5% on cost

Plant and machinery - 20% on cost

Fixtures and fittings - 15% on reducing balance

Computer equipment - 20% on cost

At each balance sheet, the carrying amounts of tangible assets are reviewed to determine whether there is an indication that those assets have suffered an impairment loss. Where the carrying value exceeds the estimated recoverable amount (being the greater of fair value less costs to sell and value-in-use), an impairment loss is recognised by writing down the assets cash-generating units to their recoverable amount. An impairment loss is recognised immediately in the statement of financial activities. Any reversal of a previous impairment is similarly recognised immediately in the statement of financial activities.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Elements of cost include the purchase price of the product and freight charges. Stock is valued on a first in, first out basis.

Net realisable value comprises the actual or estimated selling price less all further costs incurred in marketing, selling and distribution.

Taxation

As a charity (Charity Number NIC100984), Child Evangelism Fellowship of Ireland is exempt from corporation tax on its income and gains falling within section 505 of the Taxes Act 1988 os s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the year.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Cash and cash equivalents

Cash at bank and in hand comprises cash at bank only.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Investments

Investments held as current assets are revalued annually to reflect open market value. The Statement of Financial Activities includes the net gains and losses arising on revaluations throughout the year.

Financial instruments

The company has elected to apply the provisions of section 11 'Basic Financial Instruments' and section 12 'Other Financial Instrument Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets.

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

Derivatives, including forward exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in the profit and loss in finance costs or finance income as appropriate.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for impairment at each reporting date.

Financial assets are impaired when there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occuring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some of the risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Financial liabilities

Basic financial liabilities, including trade and other creditors and bank loans and overdrafts, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

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 business 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 initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

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.

3.	DONATIONS AND LEGACIES

2025

2024

Unrestricted

Restricted

Total

funds

Donations and legacies

40,312

90,998

Tithes

145,445

134,120

185,757

225,118

4.	OTHER TRADING ACTIVITIES

2025

2024

Unrestricted

Restricted

Total

funds

Shop income

43,452

39,417

5.	INVESTMENT INCOME

2025

2024

Unrestricted

Restricted

Total

funds

Rents received

16,296

14,163

Unrealised gain on investments

3,336

12,947

Deposit account interest

16,190

10,096

35,822

37,206

6.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

Activity

Incoming resources

Charitable activities

2,339,214

2,212,505

Camp centre income

Resource Centres

259,769

250,281

2,598,983

2,462,786

7.	RAISING FUNDS

Other trading activities

2025

2024

Unrestricted

Restricted

Total

funds

Opening stock

24,302

22,928

Purchases

23,691

26,355

Closing stock

(23,022

)

(23,022

)

(24,302

)

Staff costs

15,237

14,016

40,208

38,997

8.	CHARITABLE ACTIVITIES COSTS

Support

Direct

costs (see

Costs

note 9)

Totals

Administration

226,967

Selling and Distribution

56,156

Establishment

51,138

Financial

11,910

Depreciation

92,047

Charitable activities

2,389,790

19,595

2,409,385

Resource Centres

311,584

3,127,682

31,505

3,159,187

9.	SUPPORT COSTS

Governance

Finance

costs

Totals

Financial

11,910

Charitable activities

19,595

11,910

19,595

31,505

10.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

Auditors' remuneration

12,780

11,760

Depreciation - owned assets

92,045

88,328

11.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

12.	STAFF COSTS

2025

2024

Wages and salaries

893,354

868,783

Social security costs

67,052

56,888

Other pension costs

46,393

43,785

1,006,799

969,456

The average monthly number of employees during the year was as follows:

2025

2024

Head office

Resource Centres

Shop

Field Workers

No employees received emoluments in excess of £60,000.

13.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

INCOME AND ENDOWMENTS FROM

Donations and legacies

225,118

Charitable activities

178,144

2,034,361

2,212,505

Resource Centres

250,281

Other trading activities

39,417

Investment income

37,206

Total

730,166

2,034,361

2,764,527

EXPENDITURE ON

Raising funds

38,997

Charitable activities

Administration

206,298

Selling and Distribution

66,985

Establishment

65,915

Financial

6,374

Depreciation

88,328

Charitable activities

168,036

2,404,302

2,572,338

Resource Centres

275,704

Total

916,637

2,404,302

3,320,939

NET INCOME/(EXPENDITURE)

(186,471

)

(369,941

)

(556,412

)

Transfers between funds

4,264

(4,264

)

Net movement in funds

(182,207

)

(374,205

)

(556,412

)

RECONCILIATION OF FUNDS

Total funds brought forward

3,476,082

1,404,612

4,880,694

TOTAL FUNDS CARRIED FORWARD

3,293,875

1,030,407

4,324,282

14.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

COST

At 1 April 2024

3,413,511

193,442

115,422

3,722,375

Additions

31,684

11,133

20,865

63,682

At 31 March 2025

3,445,195

204,575

136,287

3,786,057

DEPRECIATION

At 1 April 2024

205,825

101,298

66,566

373,689

Charge for year

51,677

18,149

22,219

92,045

At 31 March 2025

257,502

119,447

88,785

465,734

NET BOOK VALUE

At 31 March 2025

3,187,693

85,128

47,502

3,320,323

At 31 March 2024

3,207,686

92,144

48,856

3,348,686

The trustees consider that the Net Book Value is reasonable in relation to current values.

Included in Freehold property is the Seaview Camp Centre Sports Hall at an estimated Net Book Value of £90,000. The sports hall is situated close to adjoining land which requires remedial works to prevent further land slippage. The estimated costs of remedial works included in the operating costs for the year to 31 March 2025 was £198,000 (2024: £62,000) and is included in accruals at the year end.

15.

STOCKS

2025

2024

Stocks

23,022

24,302

The replacement value of stock did not differ materially from its historical cost.

16.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

Trade debtors

2,558

3,660

Income tax recoverable

14,258

18,674

Prepayments

3,458

14,114

20,274

36,448

17.	CURRENT ASSET INVESTMENTS

2025

2024

Other investments

432,783

429,446

18.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

Trade creditors

11,711

12,856

Social security and other taxes

8,955

14,026

Accrued expenses

285,001

89,338

305,667

116,220

19.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At 1/4/24

in funds

funds

31/3/25

Unrestricted funds

Accumulated fund

(200,838

)

200,838

Property Capital Fund

3,207,686

(51,678

)

31,684

3,187,692

Undesignated fund

58,336

164,289

(149,736

)

72,889

Miscellaneous Fund

27,853

(1,164

)

(5,659

)

21,030

3,293,875

(89,391

)

77,127

3,281,611

Restricted funds

Missionary Fund

273,502

(93,132

)

36,554

216,924

Local Area Fund

435,937

(11,083

)

(44,036

)

380,818

Miscellaneous Fund

320,968

(141,775

)

(69,645

)

109,548

1,030,407

(245,990

)

(77,127

)

707,290

TOTAL FUNDS

4,324,282

(335,381

)

3,988,901

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

Unrestricted funds

Accumulated fund

524,800

(725,638

)

(200,838

)

Property Capital Fund

(51,678

)

(51,678

)

Undesignated fund

196,261

(31,972

)

164,289

Miscellaneous Fund

200

(1,364

)

(1,164

)

721,261

(810,652

)

(89,391

)

Restricted funds

Missionary Fund

734,043

(827,175

)

(93,132

)

Local Area Fund

766,446

(777,529

)

(11,083

)

Miscellaneous Fund

642,264

(784,039

)

(141,775

)

2,142,753

(2,388,743

)

(245,990

)

TOTAL FUNDS

2,864,014

(3,199,395

)

(335,381

)

Comparatives for movement in funds

Net

Transfers

movement

between

At 1/4/23

in funds

funds

31/3/24

Unrestricted funds

Accumulated fund

(175,832

)

175,832

Property Capital Fund

3,258,889

(51,203

)

3,207,686

Undesignated fund

153,847

69,441

(164,952

)

58,336

Miscellaneous Fund

63,346

(28,877

)

(6,616

)

27,853

3,476,082

(186,471

)

4,264

3,293,875

Restricted funds

Missionary Fund

342,843

(47,761

)

(21,581

)

273,501

Local Area Fund

440,405

(25,093

)

20,626

435,938

Miscellaneous Fund

621,364

(297,087

)

(3,309

)

320,968

1,404,612

(369,941

)

(4,264

)

1,030,407

TOTAL FUNDS

4,880,694

(556,412

)

4,324,282

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

Unrestricted funds

Accumulated fund

552,022

(727,854

)

(175,832

)

Property Capital Fund

(51,203

)

(51,203

)

Undesignated fund

121,394

(51,953

)

69,441

Miscellaneous Fund

56,750

(85,627

)

(28,877

)

730,166

(916,637

)

(186,471

)

Restricted funds

Missionary Fund

685,105

(732,866

)

(47,761

)

Local Area Fund

855,275

(880,368

)

(25,093

)

Miscellaneous Fund

493,981

(791,068

)

(297,087

)

2,034,361

(2,404,302

)

(369,941

)

TOTAL FUNDS

2,764,527

(3,320,939

)

(556,412

)

A current year 12 months and prior year 12 months combined position is as follows:

Net

Transfers

movement

between

At 1/4/23

in funds

funds

31/3/25

Unrestricted funds

Accumulated fund

(376,670

)

376,670

Property Capital Fund

3,258,889

(102,881

)

31,684

3,187,692

Undesignated fund

153,847

233,730

(314,688

)

72,889

Miscellaneous Fund

63,346

(30,041

)

(12,275

)

21,030

3,476,082

(275,862

)

81,391

3,281,611

Restricted funds

Missionary Fund

342,843

(140,893

)

14,973

216,923

Local Area Fund

440,405

(36,176

)

(23,410

)

380,819

Miscellaneous Fund

621,364

(438,862

)

(72,954

)

109,548

1,404,612

(615,931

)

(81,391

)

707,290

TOTAL FUNDS

4,880,694

(891,793

)

3,988,901

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

Unrestricted funds

Accumulated fund

1,076,822

(1,453,492

)

(376,670

)

Property Capital Fund

(102,881

)

(102,881

)

Undesignated fund

317,655

(83,925

)

233,730

Miscellaneous Fund

56,950

(86,991

)

(30,041

)

1,451,427

(1,727,289

)

(275,862

)

Restricted funds

Missionary Fund

1,419,148

(1,560,041

)

(140,893

)

Local Area Fund

1,621,721

(1,657,897

)

(36,176

)

Miscellaneous Fund

1,136,245

(1,575,107

)

(438,862

)

4,177,114

(4,793,045

)

(615,931

)

TOTAL FUNDS

5,628,541

(6,520,334

)

(891,793

)

Unrestricted Funds are to be used for the general work of Child Evangelism Fellowship of Ireland at home and abroad as follows:-

Property Capital Account

Represents the cost and book value of land and buildings

Accumulated Fund

Relates to the funds used to finance the continuing running and central

costs of the Fellowship. If a deficit arises, the trustees agree to

transfer the closing deficit from Unrestricted Funds.

Undesignated Fund

This fund represents general money donated to the charity for the

work of Child Evangelism Fellowship of Ireland.

Miscellaneous Fund

This fund represents money donated generally to workers and projects

both in Ireland and overseas for the advancement of Child Evangelism

Fellowship worldwide.

Restricted Funds are only to be used for the following specific purposes:-

Missionary Funds

This represents Missionaries from Ireland who serve God in the work

of Child Evangelism Fellowship in Ireland and Europe.

Local Area Fund

These funds relate to local areas in Ireland used to support the work

carried on amongst children in these areas.

Miscellaneous Fund

These funds relate to money donated specifically for workers and

projects both in Ireland and overseas and for the advancement of

Child Evangelism Fellowship Worldwide.

20.	CONTINGENT LIABILITIES

The Seaview Camp Centre at Kilkeel has had a land slippage as stated in Note 14

There may be additional costs in relation to remedial work but the potential impact, if any, remains unquantifiable at approval date of the accounts.