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2022-12-31-accounts

EUROPEAN CHRISTIAN MISSION EUROPEA CHRISTIAN MISSION (INTERNATIONAL) (INTERNATIONAL) Report and Accounts Report and Accounts year ended 31 December 2022 year ended 31 December 2021

EUROPEAN CHRISTIAN MISSION (INTERNATIONAL)

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2022

Trustees

David Allen President and Chair of the Board Anne Hudson Vice President Darrell Jackson Claudia Nijhof Alan Taylor Ann Goodall Steve Steiner Pavel Pavlov Madel Wentzel Honorary Treasurer Andrew McCormick (Appointed 2 April 2023)

Company Secretary Key Staff

Philip Jolley - Director of Finance & Administration

Simon Marshall - International Director Philip Jolley - Director of Finance & Administration

Memorandum and Articles of Association dated 26th April 2006

Governing Document Company Registration Number 3341959 Charity Registration Number 1064037 Registered Office City Works Alfred Street Gloucester GL1 4DF

Independent Examiner Lourens du Plessis ACA CA(SA) Stewardship 1 Lamb's Passage London EC1Y 8AB

Bankers

Barclays Bank PLC 6th Floor, 4 Piccadilly Place Whitworth Street Manchester M1 3BN

Contents Page
Company Information 1
Trustees' Annual Report 2-12
Independent Examiner's Report 13
Statement of Financial Activities 14
Balance Sheet 15
Cash Flow Statement 16
Notes to the Accounts 17-22
Detailed Statement of Financial Activities with Comparatives 23

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EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] DECEMBER 2022

1. Introduction

The Trustees (who are the charitable company’s directors) have pleasure in presenting their report, together with the financial statements for the year ended 31[st] December 2022.

The Independent Examiner’s report is shown immediately after this report. The reference and administrative details set out on page 1 form part of this report.

2. Structure, Governance and Management

European Christian Mission (International) (referred to as ECMI hereafter) is a company limited by guarantee having no share capital and is also registered with the Charity Commission.

The company adopted a new constitution on 26 April 2006 and amended its Memorandum and Articles of Association accordingly.

All Trustees are members of the charitable company and stand as guarantors of the charitable company in the sum of £1 each.

Under the Memorandum and Articles of Association adopted on 26 April 2006, the number of Trustees must be at least five and not more than twelve. Trustees are elected by the members of the charitable company in General Assembly every two years and serve for a period of up to four years, renewable by re-election. After election, new Trustees are introduced to “The Good Trustee Guide” and other relevant Charity Commission documents and briefed on the operations of the Mission by the International Director.

a. Membership

Under the constitution the membership of the company comprises: all field missionaries, designated Mobilisation Team staff (that is, staff operating from home country offices), International staff, Trustees, Mobilisation Team board members, and any other exceptional Trustee appointees.

b. National ECMI Bodies

Under the Constitution, national representations or Mobilisation Teams of ECMI have agreed by covenant to cooperate with ECMI “in the planting and development of reproducing churches able to evangelise and disciple the peoples of Europe to the glory of God”. This covenant includes a commitment to agree with and adhere to the Principles and Practices, and Purpose and Strategy of ECMI, in order to use the name and logo of the Mission. All current Mobilisation Teams have signed such a Covenant: ECM Australia, ECM Britain, ECM Ireland, ECM Netherlands, ECM New Zealand, ECMI-USA, MCE Iberoamérica, MCE France and MCE Brazil. Other National representations of ECMI that have also signed Covenant agreements are: ECM Albania, ECM Austria, ECM Bosnia, ECM Croatia, ECM France, ECM Italy, ECM Kosovo, ECM Netherlands, ECM Poland, ECM Republic of Ireland, ECM Serbia, MCE Spain, ECM Sweden, ECM Romania and MCE Portugal.

c. Partnerships

ECMI works in partnership with other missions and agencies for the provision of resources, personnel and finance. Our major partner in the provision of personnel continues to be Deutsche Missionsgemeinschaft (DMG) from Germany. We also partner with a number of national associations for our church planting ministries in Europe. Formal, signed Partnership Agreements are in place with FIEIDE (Spain), Bund Evangelikaler Gemeinden Österreich (Austria), Greater Europe Mission (GEM), the Uniting Church in Sweden and Serving in Mission (SIM).

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EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2022

EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] DECEMBER 2022

g. Employment Contracts and Salaries

All employees of the charity have a contract of employment detailing their terms and conditions of employment. For Trustee appointments, the employees’ salaries are determined by the trustees; for non-executive appointments, the salaries are determined by the executive with approval by the Trustees.

The Trustees have appointed a remuneration sub-committee to recommend to the Board annual salary increases. A number of indicators such as CPI and RPI and median salary settlement data are used to determine an appropriate increase subject to financial budgeting and constraints. Salaries are benchmarked against the School Teacher's Pay and Conditions document and salary data from Global Connections. This exercise is undertaken every two or three years.

3. Objectives, Activities and Achievements

The charity's object is the advancement of the Christian faith in Europe and elsewhere by means of:

Through the advancement of the Christian faith we are attempting to address the decline of the Christian church across Europe, and to share the Christian message of hope into a needy world.

The achievement of the above aims will help to secure and sustain the promotion of the Christian faith across Europe and thereby further the charity’s objectives.

In Christian ministry, it is not always possible to measure tangibly the success of achievements against objectives. However, one key factor is the growth in membership of new missionaries and workers joining or partnering with us to undertake ministry across Europe. At our recent Biennial conference, 40% of those attending were new to ECM in the past five years. Year on year, therefore, we are seeing modest growth in new members and partners.

Our Field ministry teams are involved in more than one hundred different types of ministry, from church planting to compassion support and aid. The different teams produce an annual Ministry Reflection Report to explain and detail the progress and involvement in ministry activities against agreed personal and team objectives.

In 2022 we had 258 missionaries and associates on the field serving in 109 teams. This is up from 232 serving in 106 teams in 2021. The above chart shows the growth over the last four years.

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EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] DECEMBER 2022

Ministry Activities

The chart below shows the average percentage of time spent by sixty different field teams on different ministry activities. This demonstrates the breadth of distinct activities our missionaries and associates are involved with, to further our charitable aims across 25 different countries in Europe.

a. Public benefit

The Trustees have referred to the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

The church planting and associated activities benefit society by expressing God’s concern for the spiritual and physical needs of all people. The activities provide a means by which people of any faith, or none, can obtain an awareness of Christian belief and lifestyle, and can gain support with difficulties they may be facing in everyday life, whether the needs be spiritual, related to health, education, family issues or personal problems. Our church–related activities bring us into contact with the people in and around the communities in which we are located, and we provide guidance, assistance, and comfort to all people irrespective of their social, economic, ethnic, or religious background.

The planting and ongoing development of churches is predominantly reliant on volunteer supporters and members to undertake church related activities. The leadership of churches is undertaken in a variety of ways: through members funding a full-time or part-time pastor, missionaries who are self-financed through personal support, or volunteer elders appointed by the church members.

b. Strategic Moves

Simon Marshall, International Director, working with his management team, continued the task of restructuring ECMI’s central functions. This resulted in the creation of the Operations Department in March 2022, bringing together these functions: HR, Discipleship and Development (formerly Training and Development), Member Care, Communications, IT, and the Biennial Conference. Work continued throughout 2022 to write a standardised set of job descriptions and to find additional team members where necessary. Diana Ovčar and Andrea Warner were added to the HR team on a part-time basis (both are missionaries on full support).

c. Impact of War in Ukraine

When Russia launched its invasion of Ukraine, the Operations Director took a lead role in managing the crisis response. The Crisis Management Team (David James, Charlie Anderson, Simon Marshall, Dave Allen

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EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] DECEMBER 2022

and Esther Gómez Herreruela) initially met daily. As the uncertainty and chaos on the ground gradually reduced, these meetings became less frequent, moving to once per week by the summer and only when necessary in the autumn.

During the initial three months, the focus was on providing operational and logistical support (resources) and member care to the Lviv team. David James and Charlie Anderson were designated as the points of contact with the Field Leader, Roman, usually speaking with him on Zoom twice every week from February until August, and then once per week about operational issues and member care. The logistical support required finding partners who could take goods to, and bring refugees out of, Lviv and ensuring funds could be transferred to functioning bank accounts. We were also able to organise the purchase of a much-needed minibus and a sat-phone for emergency use.

As the refugee crisis became less acute, the focus shifted to providing sustained relief and housing. As the need to support the ministry in and around Irpin (the scene of early battles in the war) became clear, it was decided to send significant resources to that city to support the volunteer centres and a house building programme. ECM has supported three out of six volunteer centres. At each centre, a paid Volunteer Centre Leader coordinated volunteers who helped repair damaged windows and roofs, distributed bread and other groceries, provided hot meals, organised activities for children and teenagers, and offered daily devotions, prayer and counselling. In total, well over 1,000 people were being helped daily. Over time, the ministry-mix in the volunteer centres included more Bible studies, smaller pastoral home groups and Sunday services.

These visits took place in addition to the regular Zoom meetings:

28th-31stJan Simon Marshall Lviv (encouragement as many ex-pats leaving)
16th-17thApril Simon Marshall Lviv
19th-22ndMay David James Lviv and Irpin
17th-19thJune Charlie Anderson and Alen Kerčmar Lviv
2nd-5thSept Simon and Dorit Marshall Lviv
14th-18thDec David James Lviv and Irpin

The purpose of each visit was to encourage team members and provide member care, to gain a first-hand understanding of the operational needs, to gather stories, photos and video for the communications department and to ensure that the funds donated were being used for the purposes proposed.

ECM missionaries were also involved in numerous and wide-ranging ministries to support Ukrainian refugees outside of Ukraine. Jim Memory participated in the Christian Ukraine Collaboration, bringing together leaders of mission agencies, networks, refugee organisations to share needs, initiatives and responses to the crisis. Regular Zoom prayer meetings were held for Ukraine and the refugee crisis throughout the year.

A crisis appeal fund was set up the day after the invasion started. This was generously supported, with €1,000,000 raised before October and over €1,100,000 by the end of the year, the receipt of this total amount shared more or less equally between ECMI and ECMI-USA. It was decided that donations to this fund would not be subject to administrative deductions, which would normally be the case, and this raised some concerns due to increased administration costs. However, it became evident that nondesignated giving rose significantly at the same time, and with gratitude we can report this sufficiently covered the associated administrative costs for the year.

Approximately half of the funds donated had been disbursed or assigned to designated up-coming

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EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] DECEMBER 2022

projects by the end of 2023. The appeal fund has resulted in an additional inflow of non-designated unrestricted funds which has supported our decision not to make an administration charge on donations to the appeal fund. This enabled 100% of the gift to be used directly for humanitarian relief and the projects. These funds were also used to pay for additional temporary administrative resource to help manage the high volume of transactions taking place as a result of the appeal.

d. Field Ministries

ECMI’s Field Ministries department has undergone significant changes in order to deliver appropriate supportive leadership to the over 250 members serving in a variety of ministries in 25 European countries across Europe.

The degree of change which has taken place is illustrated by the fact that not only has there been a name change from ‘Field’ Leaders to ‘Cluster’ Leaders but, in the last 3 years almost all of the current group of Cluster Leaders are new, as are all the members of the Field Ministries Executive Team. We are grateful not only for those who have served faithfully and sacrificially in the past, but also that we have a new gifted and dedicated group. They are committed to meeting the challenges of providing relational and developmental leadership which will impact not only our ECM Network, but the churches and partners with whom we work every day.

The rolling out of the leadership principles shared through the ‘Lead, Develop, Care’ book clubs continue to provide a biblical and practical basis to build our leadership capacity.

A recent Cluster Leaders’ Gathering gave a great opportunity for leaders to wrestle with the implications of the wide ranging role of being a Cluster Leader. With their leadership teams they seek to provide support to all of our members across at least the 5 key areas of: Ministry guidance, Accountability, Network, Empowerment, and Member Care. There was an opportunity to work through what was meant by each element and what its implementation would look like in different cultures and ministry contexts. As well as looking after ‘our people’, there is a need to open new service opportunities and develop our capacity to receive new personnel, both first cultural and cross cultural workers.

Our experience of dealing with Covid and now the Ukraine war crisis, with all of the heartache and tragedy that it has brought, was and is a reminder of the tremendous blessing that the ECM Network provides. It enables us to work together, responding to needs, supporting both our fellow workers in Ukraine and the displaced as they spread across Europe.

Although a lot has been achieved, real challenges lie ahead for us as a Field Ministries department. Clusters of mission workers still lack the leadership they need and the challenges of becoming more culturally diverse at all levels will require us all to embrace change, which may not always be comfortable.

e. Training

COVID restrictions prevented in-person courses being held during the first half of 2022. We continued to develop online training activities, which enabled a wider group to access some of the courses. We also changed our approach to team building training from late 2022, with the trainer visiting a mission point to run team building events for the local team, including non-ECM team members.

The following list details the courses run by ECMI in 2022 and the number of attendees for each:

Course Details Attendees
Equip:Project webinar 3 hours(final session of 2021 course) 4
Myers Briggs Personalitywebinar 2 courses,each 2 hours 17

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EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] DECEMBER 2022

Belbin Team Roles webinar 2 courses,each 2 hours 18
Foundations in-person course 4 days 12
Stopthe Traffik webinar 2 hours 30
Hostinga Refugee webinar 2 hours 11
Team Building (for local team) 3 days 4

Lead Develop Care (LDC) book clubs ran throughout 2022. Kate Blackwell started 5 book clubs in total, with 32 participants. These book clubs gave Kate insight into the skills and attitudes of the participants, and this has further helped the ongoing updates to the succession plan.

f. Policy and Procedures Ongoing work to review and revise various policies and procedures was severely restricted in 2022 due to the need to concentrate resources on the war in Ukraine, and the personal circumstances of the HR team.

g. Biennial Conference

It was necessary to run the Biennial Conference online in 2022 due to COVID restrictions. A slightly reduced Biennial planning team put together a shorter conference with three days of suitable content. We had a small team of people who came together in Austria to moderate, share content and stream the event. This was well received but participation was significantly lower than we would expect at a live event. The use of the Gather platform to foster fellowship and facilitate fringe meetings was appreciated. The full Biennial planning team continued to prepare for an in-person event in March/April 2023.

h. Member Care

The Member Care Leadership Team (MCLT), member care specialists in the Mobilisation Teams, and the Operations Director continued to work together to ensure the delivery of excellent member care across the mission.

Several Member Care Facilitators retired from the mission and others stepped down from the role to concentrate on local ministry during 2022. At the end of the year there were 20 Member Care Facilitators across the mission. The MCLT has worked with Cluster Leaders to identify and approach several suitable people who should be able to step into this role.

The MCLT met 8 times in 2022 to consider how to develop and improve member care across the whole mission. They organised an online Member Care Consultation event in March to consider: 1) How to enhance the MC Facilitator role; 2) How to help missionaries guard and grow their hearts through COVID. A second consultation was held in November to give thanks for the wider Member Care team and pray for those who would be moving on from their roles. Three members of the MCLT attended the European Member Care Conference in March.

The main issues the Member Care practitioners faced in 2022 continued to be those around COVID, illness, loss of loved ones and loneliness. Some of those caught up in serving refugees experienced severe exhaustion and, in one case, burnout. In addition to ministering directly to individuals, the team engaged some external professional support, which was especially important in cases of burnout.

i. Membership Numbers

Current membership numbers for each membership category and for each Mobilisation Team are shown in the table below. There was a modest net growth during 2022. However, it should be noted that 12 Associates who were part of the Orphan Care Programme in Ukraine left the mission when that ministry ceased. They were incorrectly included in the 2021 figures.

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EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] DECEMBER 2022

2021 2022
All ECMI members accordingto membershipcategory Total
Associate
Bi-vocational International
Bi-Vocational National
Full International
Full National
Secondee		 73
14
7
127
29
8		 72
9
7
136
33
8
Total field members 258 265
Full Member Staff/Volunteer
Full Member Trustee/Board		 45
62		 44
64
Total home/international members 107 108
Total all members 365 373
Total votingmembers 288 301
All ECMI members accordingto Mobilisation Team Total Total
Australia
New Zealand
Brazil
Britain
France
Iberoamérica
Ireland
Netherlands
USA
International
DMG
ECM sent by partner non-Mobilisation Team/DMG		 38
8
29
58
7
22
49
59
46
20
19
10		 37
5
33
61
5
24
55
51
54
17
21
10
Total all members 365 373

j. Communications

Esther Gómez Herreruela continued to streamline and rationalise our internal communications during the year. There are now fewer but more effective all-member emails being sent out with clearer and more concise messaging. A new monthly newssheet, ECM Connect, is being published to replace the old Mission News.

A systematic review and development of our websites continued. This included the ECMI website, various Mobilisation Team websites, and internal microsites. Esther also further developed our external communications through the creation of a social media presence on Instagram and Facebook. This continued to grow throughout 2022 and saw an increase in the number of followers.

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EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] DECEMBER 2022

Esther was part of the Crisis Management Team. She coordinated communicating the situation and needs of those serving in Ukraine and ministering to refugees elsewhere sensitively and effectively.

k. IT

Dirk-Bart Houweling left the IT department at the beginning of 2022, leaving Tobias Giersch with sole responsibility for the department. As well as providing excellent daily IT support, Tobias Giersch worked with Esther Gómez Herreruela to develop the functionality of our website platforms.

Tobias was a member of the Biennial Team with responsibility for the website and booking platform.

l. Safeguarding

No incidents were reported to the Trustees in 2022. Safeguarding issues continue to be an Agenda item at every Trustee and Leadership Team meeting. By the end of 2022, 173 members had completed the Safeguarding Awareness training using the US-based Ministry Safe organisation’s on-line training, a net increase of 7 over the previous year.

The Safeguarding Policy is reviewed annually and approved by the Trustees. It was last updated in November 2022 and incorporated into the iGuide. Our commitment to Safeguarding is further reflected through the Safeguarding Statement on our website. All new ECMI missionaries must undertake safeguarding induction training before they commence deployment on the mission field. This is part of the preparation and induction process.

4. Financial situation

The financial results of the charitable company for the year ended 31[st] December 2022 are set out in the financial statements on the following pages. The Trustees approved the recommendation to continue with an Independent Examination of the accounts for 2022. During 2022 unrestricted Income was £231,859 while expenditure totalled £189,957. This year’s surplus on unrestricted funds was therefore £41,902 and unrestricted funds increased by that amount to £211,299. Unrestricted funds included bank balances of £206,882 which the trustees have defined to be the charity’s free reserves.

a. Funding

Our principal source of funding is through a levy paid by the individual Mobilisation Teams at an agreed percentage based on the number of missionaries and support staff and their category of membership. A smaller percentage is also taken on donations for projects and legacies received by the Mobilisation teams.

To date ECMI has not undertaken independent fundraising except for projects fundraising. As a faithbased charity we are reliant on the generosity of our supporters, contributions from the Mobilisation Teams, all of which is through God’s provision. Currently ECMI does not seek to raise funds through applications to grant making bodies, although this is under consideration for possible future projects. No significant expenditure has taken place by ECMI over the past year in order to raise income. However, this may be necessary in future years in order to provide the expertise required to complete applications to grant making bodies and other potential sources of donor income.

b. Pension Liabilities

As a charity we have no long term pension liabilities. However we do fund a defined pension contribution for employed members of staff with the option for staff to pay additional pension contributions themselves, if they wish.

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EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] DECEMBER 2022

5. Reserves policy

The Trustees’ Finance Committee has determined that the charity should hold free reserves equal to no less than 13 weeks of projected recurring expenditure, which equates to about £63,533 in relation to budgeted expenditure for 2023, so as to allow time to respond should income and / or expenditure vary unexpectedly.

6. Key Risks and Uncertainties

The principal risk assessed by the Trustees is long term financial sustainability since the funding to support the role/purpose of ECMI is provided by contributions from the ECM Mobilisation Teams. The trustees recognise that there are uncertainties that could impact these contributions. These include external economic factors that might reduce the giving of individual donors although in the current world economic climate we have not seen a significant reduction in overall contributions. The Finance Committee meets monthly and reports to the Board on the financial position. This risk is not only applicable to ECMI but also to the Mobilisation teams since the traditional models of supporting Christian Mission are changing. A multi-functional sub-committee is starting to explore alternative opportunities to build other sustainable sources of funding.

Other uncertainties could arise from changes in political and social factors that restrict religious freedom to share and build Christian communities through the planting of churches. Our Field Ministry Teams are adept at monitoring local and countrywide situations and contingency plans are in place should it be necessary to relocate workers in a crisis situation.

These circumstances are constantly monitored, and the Trustees do not anticipate any immediate or medium term risk that will affect the overall financial performance of the charity. The charity Risk Register is reviewed annually by the Trustees and countermeasures implemented should they be deemed necessary.

7. Future Plans

The Trustees have agreed with the International Director the following strategic goals as part of our 5 year plan and these are designed to build upon or promote our charitable aims and objectives. The progress on the achievement of these goals is reviewed annually.

ECMI Strategic Goals

1) The continued development and delivery of improving

a. Spiritual and Personal Development b. Member Care c. Training

For all current and future ECMer’s so that they thrive in their ministries and are better equipped to share the Good News of Jesus.

2) 100 new, well-equipped and prepared First Culture Workers actively engaged in evangelism, discipleship, community development and church planting through ECMI within the next five years.

3) A 25% increase in well-equipped and prepared Cross Culture Workers actively involved with or through ECMI in evangelism, discipleship, community development and church planting within the next five years.

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EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] DECEMBER 2022

4) Development of credible, sustainable and locally-supported ECMI ministry in five new European countries within the next five years.

5) The development, within the next two years, of a cohesive strategy for partnerships with agencies involved in diaspora ministries. This would include both those working within Europe, and those sending missionaries to Europe.

Principles

A. Unity of Purpose, Diversity of Practice B. A Trinitarian mission: Jesus-centred, Spirit-led, Father-glorifying

C. A prophetic voice in church and society

8. Responsibilities of trustees

The trustees, who are also directors of European Christian Mission (International) for the purposes of company law, are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

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

Registered office: City Works Alfred Street Gloucester GL1 4DF

Signed by order of the Trustees

David Allen

David Allen President of the Board

Approved by the Trustees on 6[th] September 2023

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INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

EUROPEAN CHRISTIAN MISSION (INTERNATIONAL)

('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2022 on pages 14 to 23 following, which have been prepared on the basis of the accounting policies set out on pages 17 to 18.

Responsibilities and basis of report

As the charity’s 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 the Companies Act 2006 (‘the 2006 Act’).

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 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England & Wales, which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act;

or

  1. the accounts do not accord with those records; or

  2. 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

  3. 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.

Lourens du Plessis

Lourens du Plessis ACA CA(SA) Member of the Institute of Chartered Accountants in England & Wales

7 September 2023

Stewardship 1 Lamb's Passage London EC1Y 8AB

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EUROPEAN CHRISTIAN MISSION (INTERNATIONAL)

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2022

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Investments
5
Total income and endowments
EXPENDITURE ON:
Charitable activities
6
Total expenditure
Net income/(expenditure)
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
13		 Unrestricted
Funds
£
227,676
2,028
2,155
231,859
189,957
189,957
41,902
169,397
211,299		 Restricted
Funds
£
559,677
-
-
559,677
302,440
302,440
257,237
14,852
272,089		 Total
Funds
2022
£
787,353
2,028
2,155
791,536
492,397
492,397
299,139
184,249
483,388		 Total
Funds
2021
£
217,257
1,454
413
219,124
201,332
201,332
17,792
166,457
184,249

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.

The notes on page 17-22 form part of these accounts.

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EUROPEAN CHRISTIAN MISSION (INTERNATIONAL)

BALANCE SHEET

AS AT 31 DECEMBER 2022

Note
FIXED ASSETS
Tangible assets
8
CURRENT ASSETS
Debtors
9
Cash at bank and in hand
10
CREDITORS: Amounts falling
due within one year
11
Net current assets / (liabilities)
Total assets less current liabilities
TOTAL NET ASSETS
FUND BALANCES
13
Unrestricted Funds
General funds
Designated funds
Restricted Funds		 Unrestricted
Funds
£
3,532
3,532
28,400
206,882
235,282
(27,515)
207,767
211,299
211,299
203,842
7,456
211,299
-
211,299		 Restricted
Funds
£
-
-
-
272,089
272,089
-
272,089
272,089
272,089
-
-
-
272,089
272,089		 Total
Funds
2022
£
3,532
3,532
28,400
478,971
507,371
(27,515)
479,856
483,388
483,388
203,842
7,456
211,299
272,089
483,388		 Total
Funds
2021
£
3,700
3,700
25,408
169,385
194,793
(14,244)
180,549
184,249
184,249
160,064
9,333
169,397
14,852
184,249

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006. However, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.

The directors (who are the charitable company's trustees for the purposes of charity law) acknowledge their responsibilities for:

(a) ensuring that the charitable company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors on 6 September 2023 and were signed on its behalf by:

David Allen

David Allen - President

Company number: 3341959

The notes on page 17-22 form part of these accounts.

Charity number: 1064037

15

EUROPEAN CHRISTIAN MISSION (INTERNATIONAL)

FOR THE YEAR ENDED 31 DECEMBER 2022

CASH FLOW STATEMENT

Note
Cash flows from operating activities:
Net cash provided by (used in) operating activities
a
Cash flows from investing activities:
Dividends, interest and rents from investments
Proceeds from the sale of property, plant and equipment
Purchase of property, plant and equipment
Net cash provided by/(used in) investing activities
b
b
Change in cash and equivalents in the reporting period
Cash and equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2022
£
308,700
2,155
851
(2,119)
887
309,586
169,385
478,971		 2021
£
10,229
412
-
(3,374)
(2,962)
7,267
162,118
169,385

Analysis of changes in net debt:

Cash
Total net funds / (debt)		 At start of
year
£
169,385
169,385		 Cash-flows
£
309,586
309,586		 At end of
year
£
478,971
478,971

NOTES TO THE CASH FLOW STATEMENT

Note a: Reconciliation of net income/(expenditure) to net cash flow from operating activities

Adjustments for:
Depreciation charges and provisions for impairment
Dividends, interest and rents from investments
Loss/(profit) on the sale of fixed assets
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by (used in) operating activities
Note b: Analysis of cash and cash equivalents
Cash at bank with immediate access
Notice deposits (with a term of three months or less)
Total cash and cash equivalents
Net income/(expenditure) for the reporting period (as per the statement of financial
activities)		 2022
£
299,139
2,075
(2,155)
(639)
(2,992)
13,272
308,700
2022
£
302,172
176,798
478,971		 2021
£
17,792
1,248
(413)
-
(7,893)
(505)
10,229
2021
£
68,017
101,368
169,385

16

EUROPEAN CHRISTIAN MISSION (INTERNATIONAL)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

1 Statutory Information

The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention.

These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements. In making this assessment the trustees have considered how Covid-19 might affect projections.

b) Income Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. Income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations and legacies includes:

The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

Legacies. Income from legacies is recognised when a distribution is received from the estate or, if earlier, when the charity has been notified that a distribution will be made and the amount receivable can be measured reliably.

Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from events.

The charity has taken the view that it has only one charitable activity, namely the advancement of the Christian faith, and all income from donations, legacies and charitable activities is in respect of this one activity.

c) Expenditure

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

The cost of raising funds is not significant and has not been separately disclosed.

The Charities SORP requires charities with income over £500,000 to allocate costs to the various activities undertaken by the charity. The nature of the work of the charity is considered to be so integrated that the core charitable activity costs are considered to be for the one activity.

17

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

d) Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

e) Tangible fixed assets

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £300 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:

Equipment Over 3 years

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.

The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

h) Financial instruments

The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).

These financial statements are presented in sterling, which is the charity's functional currency.

All differences arising from the application of the above policy are charged (or credited) to the Statement of Financial Activities.

j) Critical accounting estimates and areas of judgement

The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.

3 Donations and legacies

Donations for staff support
Restricted donations
Donations for other purposes
Grants from partner organisations
Legacies receivable
Income from charitable activities
Training and administration income		 2022
£
27,326
532,350
53,921
173,756
-
787,353
2022
£
2,028
2,028		 2021
£
28,987
23,575
1,810
160,837
2,048
217,257
2021
£
1,454
1,454

18

Investment inwme 2022 2021 Bank interest 2,155 2,155 413 413 Charitable expenditure 2022 2021 Costs incurred directly on specificactivitie5 138,903 2,028 59,089 276,992 134,483 Online Biennial conference costs Ministry expen5e5 Grant5 payable Inote 6cl 36,071 14,862 477,012 185,416 Costs incurred on support & administration Governance costs Independent examiner's fee 4,2 4,200 1,800 1,800 Telephone and communic3tions software Rent and rates Printing, postage and office costs Subscriptions ènd professional fees Exchan8e difference5 Depreciation of tangible fixed assets 3,894 3,759 2,326 2,022 13,8431 2,075 952 15,385 3,495 3,661 851 2,020 2,015 1,248 826 15,916 Total expenditure 492 397 201,332 The fee payable to the independent examinerfor examining the accounts was £4,20012021.. £1,800),. in addition the charity paid £12012021.. £901 to Stewardship for consultancy Services. Grants payable 2022 Gr3nts for UK and overse35 mission Website Development Fund (paid to ECM Netherlandsj Chris Wigram ministry support 1.877 1,877 5,122 10,298 1,002 258,693 276,992 5,122 10,298 1,002 Romania- Mit5pa House Support Ukraine Crisis Relief 5UPPOrt 258,693 260,570 16,422 The compar3tive5 forthe previous yearare ?sfollows'. 2021 Grants for UK and overseas mission Website Development Fund (paid to ECM Netherlands) Chri5 Wigrarn ministry 5UPPOrt Malta- Borg Support Croat13 Church Project Finland- Klaver Support Greece- Fire Appeal Austria- IT Assistant Romania- Mitspa House support Portugèl- Zwart support funds 533 533 2,334 315 216 476 42 10,511 115 319 2,334 315 216 476 42 10,511 115 319 533 14,328 14,861

7 Analysis of staff costs, the cost of key management personnel and trustee remuneration and expenses

Gross wages and salaries
Social security
Pension costs
Other employment benefits		 2022
£
124,889
2,741
10,754
521
138,903		 2021
£
120,508
3,173
10,083
719
134,483

The average monthly number of employees during the year was 5 (2021: 5).

No staff received salaries at a rate of more than £60,000 per annum.

The charity's key management comprise the trustees and the key staff named on the Company Information page. Total employment benefits payable to key management for the year were as follows:

Other
Employer
Wages &
employment
pension
salaries
benefits contributions
Other members of key management
70,670
422
8,297
The following amounts were payable in the previous year:
Other
Employer
Wages &
employment
pension
salaries
benefits contributions
Other members of key management
69,065
422
8,156		 2022
£
79,389
79,389
2021
£
77,643
77,643

No trustees received employment benefits in either the current or preceding year.

8 Tangible fixed assets

Cost
At 1 January 2022
Additions
Fully depreciated assets written off
Disposals
At 31 December 2022
Accumulated depreciation
At 1 January 2022
Charge for the year
Fully depreciated assets written off
Disposals
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021
9
Debtors
Falling due within one year:
Grants receivable
Prepayments and accrued income
Total debtors
10
Cash at Bank and in Hand
Cash at bank with immediate access - GBP
Cash at bank with immediate access - Euros
95 day notice account		 Fixtures,
fittings and
equipment
£
21,670
2,119
(15,868)
(850)
7,071
17,970
2,075
(15,868)
(638)
3,539
3,532
3,700
2022
£
20,944
7,456
28,400
2022
£
244,846
57,326
176,798
478,971		 Total
2022
£
21,670
2,119
(15,868)
(850)
7,071
17,970
2,075
(15,868)
(638)
3,539
3,532
3,700
2021
£
19,405
6,003
25,408
2021
£
50,348
17,669
101,368
169,385

20

11 Creditors: liabilities falling due within one year

Trade creditors
Taxation and social security
Other creditors
Accruals
Deferred income (for biennial conference)		 2022
£
3,070
1,539
11,580
4,200
7,125
27,515		 2021
£
1,542
1,443
550
1,557
9,152
14,244

12 Pension commitments

Summary of pension contributions payable for year:

The charity's pension contributions were as follows:

to defined contribution pension schemes 2022
£
10,754
10,754		 2021
£
10,082
10,082

No pension contributions were owing at the balance sheet date (2021: £nil).

13 Funds

During the year the movements in the charity's funds were as follows:

Designated Funds
Website Development Fund
Biennial Conference
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Grants to support mission
Chris Wigram ministry support
Austria - IT Assistant
Romania - Mitspa House Support
Portugal - Zwart Support funds
Ukraine - Project Support
Staff Support fund
Aggregate of funds		 Opening
balance
2022
£
9,333
-
9,333
160,064
169,397
9,044
3,547
80
63
2,118
-
14,852
184,249		 Incoming
resources
2022
£
-
2,028
2,028
229,831
231,859
4,735
7,913
1,196
-
518,507
27,326
559,677
791,536		 Outgoing
resources
2022
£
(1,877)
(2,028)
(3,905)
(186,051)
(189,957)
(5,122)
(10,298)
(1,002)
-
(258,692)
(27,326)
(302,440)
(492,396)		 Transfers
in the year
2022
£
-
-
-
-
-
-
-
-
-
-
-
-		 Gains and
losses
2022
£
-
-
-
-
-
-
-
-
-
-
-
-		 Closing
balance
2022
£
7,456
-
7,456
203,843
211,299
8,657
1,162
274
63
261,932
-
272,089
483,388

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£
£
3,532
-
28,400
-
192,301
14,580
(20,391)
(7,124)
203,842
7,456
Unrestricted Funds		 Restricted
funds
£
-
-
272,089
-
272,089		 2022
£
3,532
28,400
478,971
(27,515)
483,388

21

In the previous year the movements in the charity's funds were as follows:

Opening
Incoming
balance
resources
2021
2021
£
£
Designated Funds
Website Development Fund
1,268
8,598
1,268
8,598
General Unrestricted Funds
159,584
157,963
Total Unrestricted Funds
160,852
166,561
Restricted Funds
Grants to support mission
Chris Wigram ministry support
4,870
6,507
Malta - Borg Support
-
315
Croatia - Church Project
-
216
Finland - Klaver Support
-
476
Greece - Fire Appeal
-
42
Austria - IT Assistant
653
13,405
Romania - Mitspa House Support
-
195
Portugal - Zwart Support funds
82
300
Ukraine - Project Support
-
2,118
Staff Support fund
-
28,987
(to help fund the employment of the charity's staff)
5,605
52,563
Aggregate of funds
166,457
219,123		 Outgoing
resources
2021
£
(533)
(533)
(157,483)
(158,016)
(2,334)
(315)
(216)
(476)
(42)
(10,511)
(115)
(319)
-
(28,987)
(43,316)
(201,332)		 Transfers
in the year
2021
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Gains and
losses
2021
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Closing
balance
2021
£
9,333
9,333
160,064
169,397
9,044
-
-
-
-
3,547
80
63
2,118
-
14,852
184,249

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£
£
3,700
-
25,408
-
145,201
9,333
(14,244)
-
160,064
9,333
Unrestricted Funds		 Restricted
funds
£
-
-
14,852
-
14,852		 2021
£
3,700
25,408
169,385
(14,244)
184,249

14 Transactions with related parties

During the year the charity:

a) received donations totalling £1,589 (2021: £0) from related parties (which includes trustees, any other members of key management and anyone closely connected to them).

b) paid expenses totalling £2,798 (2021: £1,806) to 7 (2021: 2) trustees for travel whilst carrying out duties associated with being trustees.

15 Members

Each member of the company commits to contribute an amount of £1 if the charity is wound up.

22

EUROPEAN CHRISTIAN MISSION (INTERNATIONAL)

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 DECEMBER 2022

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Investments
5
Total income and endowments
EXPENDITURE ON:
Charitable activities:
6
Total Expenditure
Net gains/(losses) on investments
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
13		 General
Designated
2022
2022
£
£
227,676
-
-
2,028
2,155
-
229,831
2,028
186,052
3,905
186,052
3,905
-
43,779
(1,877)
-
-
43,779
(1,877)
160,064
9,333
203,843
7,456
Unrestricted funds		 Restricted
2022
£
559,677
-
-
559,677
302,440
302,440
257,237
-
257,237
14,852
272,089		 Total
2022
£
787,353
2,028
2,155
791,535
492,397
492,397
-
299,139
-
299,139
184,249
483,388		 General
Designated
2021
2021
£
£
156,097
8,598
1,454
-
413
-
157,963
8,598
157,483
533
157,483
533
-
480
8,065
-
-
480
8,065
159,584
1,268
160,064
9,333
Unrestricted funds		 Restricted
2021
£
52,563
-
-
52,563
43,316
43,316
9,247
-
9,247
5,605
14,852		 Total
2021
£
217,257
1,454
413
219,124
201,332
201,332
-
17,792
-
17,792
166,457
184,249

23