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

The trustees present their annual report and financial statements for the year ended 31 December 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".

Objectives and activities

 

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

 

Our Mission Statement

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

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

 

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

 

Key indicators include:

Public benefit

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

24/7 PRAYER IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
Achievements and performance
Significant activities and achievements against objectives

Prayer Spaces in Schools

 

Celebrations:

Our vision is that every young person would have the opportunity to explore faith in a prayer space in their school. The majority of these were in school settings but around a quarter were set up with youth groups, at youth festivals or events. We can conservatively estimate that 10,000 children and young people have been to a prayer space in their school or community in the last year. Each one of those individuals has had an opportunity to learn new ways to pray and process the issues in their life in a safe, inclusive faith based environment.

 

Key Highlights

 

24-7 Prayer 

 

Celebrations: Growth of Prayer Across Ireland

Increase in the number of hours of continuous prayer across Ireland and more churches establishing sustained rhythms of prayer, including permanent prayer rooms. Growing number of unified prayer initiatives across denominations.

 

Key Highlights 

 

Global Week of Prayer

 

Developing a Prayer Network

24/7 PRAYER IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -

Engaging the Next Generation

 

These developments indicate not only increased participation but also a growing culture of prayer within churches and communities -prayer is increasingly seen not as a one-off event but as a central rhythm of discipleship and mission and a rising hunger for prayer across generations.

 

During 2025 we concluded our current strategic plan and undertook a process with staff, board members, and key volunteers to discern a new three-year strategy. We also welcomed a new Communications Producer to the team, strengthening our capacity to communicate effectively, support churches with digital resources, and share stories of how God is working through prayer across Ireland. The continued development of our volunteer network and regional leadership structures has also been an important step in strengthening the organisation.

 

Collaboration with partner organisations has been central to the growth of this work. Key partners include: International Justice Mission (IJM), Genesis Network, Christian Unions Ireland (CUI), Christian Churches Ireland (CCI), Scripture Union NI, Tobar Network, CIY Europe, OM Ireland, Youth for Christ Northern Ireland (YFCNI), Youth for Christ Ireland (YFCI), Alpha Ireland

 

We also partnered with several summer festivals including NUA, Summer Madness, New Wine and MOVE, providing prayer spaces, seminars and prayer ministry.

 

Communities  

 

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

 

Key highlights  

Financial review

The statement of financial activities which shows the results of the company is set out on page 6. the reported surplus for the year is £12,640. The directors continually review all funding opportunities to maximise the income resources for the charity.

Reserves policy

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

24/7 PRAYER IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
Structure, governance and management

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

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Ruth Alderdice
Amy Carey
Adrian Eagleson
Alain Emerson
Ross Hill
(Resigned 27 November 2025)
Patricia McVittie
Emily Morrissey
Elaine Smyth
Nicholas Daley
(Appointed 12 September 2025)

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

Adrian Eagleson
Elaine Smyth
Trustees
Trustees
15 October 2026
24/7 PRAYER IRELAND
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF 24/7 PRAYER IRELAND
- 5 -

I report on the financial statements of the charity for the year ended 31 December 2025, which are set out on pages 6 to 12.

Respective responsibilities of charity trustees and examiner

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

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

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

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

Independent examiner's statement

I have completed my examination and I have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.

HM Chartered Accountants
6th Floor East Tower
Lanyon Plaza
8 Lanyon Place
Belfast
Co. Antrim
BT1 3LP
15 October 2026
24/7 PRAYER IRELAND
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
Unrestricted
Unrestricted
funds
funds
2025
2024
Notes
£
£
Income from:
Donations and legacies
3
99,290
68,979
Total income
99,290
68,979
Expenditure on:
4
Charitable activities
5
86,350
65,746
Total expenditure
86,350
65,746
Net income and movement in funds
12,940
3,233
Reconciliation of funds:
Fund balances at 1 January 2025
47,119
43,886
Fund balances at 31 December 2025
60,059
47,119

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

24/7 PRAYER IRELAND
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 7 -
2025
2024
Notes
£
£
£
£
Current assets
Cash at bank and in hand
62,459
48,319
Creditors: amounts falling due within one year
10
(2,400)
(1,200)
Net current assets
60,059
47,119
The funds of the charity
Unrestricted funds
11
60,059
47,119
60,059
47,119

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2025.

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

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

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

The financial statements were approved by the trustees on 15 October 2026
Adrian  Eagleson
Elaine Smyth
Trustees
Trustees
24/7 PRAYER IRELAND
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
1
Accounting policies
Charity information

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

1.1
Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

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

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

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
24/7 PRAYER IRELAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 9 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

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

1.7
Employee benefits

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

 

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

24/7 PRAYER IRELAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 10 -
2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Donations and gifts
25,328
22,877
Grants
73,962
46,102
99,290
68,979
4
Operations

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

24/7 PRAYER IRELAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 11 -
5
Expenditure on charitable activities
Charitable activities
Charitable activities
2025
2024
£
£
Direct costs
Staff costs
22,246
9,149
Events
5,624
2,651
Insurance
810
577
Computer and website
4,479
1,294
Stationery
926
246
Training and supervision
1,149
2,443
Travel and mileage
1,641
2,462
Bursaries
1,995
-
38,870
18,822
Share of support and governance costs (see note 6)
Support
47,480
46,924
86,350
65,746
Analysis by fund
Unrestricted funds
86,350
65,746
6
Support costs allocated to activities
2025
2024
£
£
Legal and professional fees
2,662
4,558
Bank fees
298
318
Transfer to 24/7 ROI
44,082
41,625
Sundries
438
423
47,480
46,924
Analysed between:
Charitable activities
47,480
46,924
7
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
24/7 PRAYER IRELAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 12 -
8
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
3
3
Employment costs
2025
2024
£
£
Wages and salaries
22,246
9,149
There were no employees whose annual remuneration was more than £60,000.
9
Taxation

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

10
Creditors: amounts falling due within one year
2025
2024
£
£
Accruals and deferred income
2,400
1,200
11
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 January 2025
Incoming resources
Resources expended
At 31 December 2025
£
£
£
£
General funds
47,119
99,290
(86,350)
60,059
Previous year:
At 1 January 2024
Incoming resources
Resources expended
At 31 December 2024
£
£
£
£
General funds
43,886
68,979
(65,746)
47,119
12
Related party transactions

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

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