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Company registration number: NI621497
Charity registration number: NI00327
East Coast Ministries (Ireland) Limited
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 December 2025
SD BROWN & COMPANY
CHARTERED CERTIFIED ACCOUNTANTS
CARNEGIE BUILDING
25-27 EDWARD STREET
PORTADOWN
ARMAGH
BT62 3NE
East Coast Ministries (Ireland) Limited
Contents
Contents

| Page
--- | ---
Trustees' Report | 1—2
Independent Examiner's Report | 3
Statement of Financial Activities (including Income and Expenditure Account) | 4
Balance Sheet | 5
Notes to the Financial Statements | 6—8

Page 1
East Coast Ministries (Ireland) Limited
Company No. NI621497
Trustees' Report For The Year Ended 31 December 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 December 2025.
Objectives and Activities
Aims and Objectives
East Coast Ministires (Ireland) Ltd is an organisation which exists for the furtherance of the Christian Religion.
Reference and Administrative Details
Trustees
Mr Timothy Mayes
Mr Brian Truesdale
Charity Number
NI00327
Company Number
NI621497
Independent Examiner
SD BROWN FCCA
SD BROWN & COMPANY
CHARTERED CERTIFIED ACCOUNTANTS
CARNEGIE BUILDING
25-27 EDWARD STREET
PORTADOWN
ARMAGH
BT62 3NE
Page 1
Page 2
East Coast Ministries (Ireland) Limited
Trustees' Report (continued)
For The Year Ended 31 December 2025
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Brian Truesdale Trustee
17 August 2026

Page 2
Page 3
East Coast Ministries (Ireland) Limited
Independent Examiner's Report to the Trustees of East Coast Ministries (Ireland) Limited
For The Year Ended 31 December 2025
Independent Examiner's Report to the Trustees of East Coast Ministries (Ireland) Limited
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of Companies Act 2006.
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 65 of the Charities Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
SD BROWN FCCA
20 August 2026
CARNEGIE BUILDING
25-27 EDWARD STREET
PORTADOWN
ARMAGH
BT62 3NE
Page 3
Page 4
East Coast Ministries (Ireland) Limited
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 December 2025
Statement of Financial Activities (including Income and Expenditure Account)

| 2025 | 2024
--- | --- | ---
| Unrestricted funds | Unrestricted funds
| Notes | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 100 | -
EXPENDITURE ON:
Raising funds | 4 | (717 ) | (474 )
NET EXPENDITURE |  | (617 ) | (474 )
NET MOVEMENT IN FUNDS |  | (617 ) | (474 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 2,921 | 3,395
TOTAL FUNDS CARRIED FORWARD | 9 | 2,304 | 2,921

The notes on pages 6 to 8 form part of these financial statements.
Page 4
Page 5
East Coast Ministries (Ireland) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet

| 2025 | 2024
--- | --- | ---
| Unrestricted funds | Total funds
| Notes | £ | £
CURRENT ASSETS
Cash at bank and in hand |  | 2,567 | 3,184
|  | 2,567 | 3,184
Creditors: Amounts Falling Due Within One Year | 8 | (263 ) | (263 )
NET CURRENT ASSETS (LIABILITIES) |  | 2,304 | 2,921
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 2,304 | 2,921
NET ASSETS |  | 2,304 | 2,921
FUNDS OF THE CHARITY
Unrestricted Funds |  | 2,304 | 2,921
TOTAL FUNDS | 9 | 2,304 | 2,921

For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr Brian Truesdale Trustee
17 August 2026

The notes on pages 6 to 8 form part of these financial statements.
Page 5
Page 6
East Coast Ministries (Ireland) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
East Coast Ministries (Ireland) Limited is a company limited by guarantee, incorporated in Northern Ireland, registered number NI621497 and registered charity number NI00327 . The registered office is .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.
2.3. Resources Expended
Expenditure is recognised on an accrual basis as 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.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of indirect nature necessary to support them.
2.4. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies

| 2025 | 2024
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Donations and gifts | 100 | -

4. Analysis of Expenditure

| 2025
--- | ---
| Support costs (see note 5 )
| £
Raising funds | 717

| 2024
--- | ---
| Support costs (see note 5 )
| £
Raising funds | 474

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East Coast Ministries (Ireland) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Support Costs

| 2025
--- | ---
| Raising funds
| £
General administration | 688
Interest payable | 29
| 717

| 2024
--- | ---
| Raising funds
| £
General administration | 449
Interest payable | 25
| 474

6. Independent Examiner's Remuneration

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Independent examination of the financial statements | 294 |  | 282

7. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
- -
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 263 |  | 263

9. Movement in Funds

| As at 1 January 2025 | Income | Expenditure | As at 31 December 2025
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 2,921 | 100 | (717 ) | 2,304
Total funds | 2,921 | 100 | (717 ) | 2,304

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Page 8
East Coast Ministries (Ireland) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

| As at 1 January 2024 | Expenditure | As at 31 December 2024
--- | --- | --- | ---
| £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 3,395 | (474 ) | 2,921
Total funds | 3,395 | (474 ) | 2,921

10. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

| 2025 | 2024
--- | --- | ---
| £ | £

11. Related Party Disclosures
12. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 8