EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) Report and Accounts year ended 31 December 2023 Iir. tj)f4'1 ure ecm 5LARi fiJki loc EUROPEAN CHRIStrAN MISSION IINTERNATIONALI COMPANY INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2023 Trustee5 Anne Hudson Darrell Jackson David Allen Claudia Nijhof an Taylor Ann Goodall Steve 5tÈinÈr Pavel Pavlov Madel WÈntsÈl Andrew Mccormick President and Chair of the Board (Appointed April 20241 Vice President IAppointed April 20241 Honorary Treasurer Appointed 2 April 2023 company5e¢￿t0ty Philipjolley Key Staff Simon Marshall- International Direttor Philip Jolloy- Dirertor of FinantÈ & Administration- until 31 January 2024 Petei I￿l￿e- Chiel Finance Offi￿r- appointed 15 January 2024 Governing Document Memorandum and Articles of Association dated 26th April 21 Company Re£istraiion Number 3341959 Charity Registration Number 1064037 Registered Offi Ctty Works Alfred Street Gloucester GLI 4DF Independent Examiner Lourens du PlesSIs ACA CAISAI Stewardship l Lamb's Passago London ECIY 8AB Bankers Bartlays Bank PLC 6th Floor, 4 Piccadilfy Pla Whrtworth Street Manchester Ml 3BN Nationwide Nationwide House Pipers W3y Swindon 5N38 INW Redwood Bank The Nexus Bldg Broadway Letchworth Garden City 63TA Kingdom Bank Ltd Media House Padge Road Nottingham NG9 2RS Contenis Company Information Trustees, Annual Report Independent Examiner's Report StatemÈnt of Financial Attivfties Balance Sheet Cash Flow Statement Notes to the Accounts Detailed Statement of Finantial AttNtties with ComparatNes Page 2-11 12 13 14 15 16-22 23 ## EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) FOR THE YEAR ENDED 31[ST] DECEMBER 2023 ## **1. Introduction** together with the financial statements for the year ended 31[st] December 2023. 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 and serve for a period of up to four years, renewable by re-election. After election, new Trustees are 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 evangelise and disciple the peoples of Europe to the glory of God 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 Brasil. 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 Poland, ECM Republic of Ireland, ECM Serbia, MCE Spain, ECM Sweden, ECM Romania and MCE Portugal. 2 ## EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) FOR THE YEAR ENDED 31[ST] DECEMBER 2023 ## **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) ## **d.** The Trustees held four meetings by Zoom during 2023 and two face-to-face meetings. Once across two days in November 2023 which also included other leaders of the mission, and once at the Biennial. The Trustees delegate detailed financial matters to the Finance Committee, which met by Zoom four times during 2023. A Remuneration Committee also meets to review the pay and salary structure of employees annually, reporting to the trustees at their November meeting. The Trustees have recognised their responsibility for the management of risk, have identified risk factors, measured their potential impact on the organisation, and taken the necessary steps to manage these risks. ## **3. Objectives and Activities** The charity's object is the advancement of the Christian faith in Europe and elsewhere by means of: - the evangelism of the peoples of Europe, irrespective of background, creed, nationality and current place of residence; - the encouragement and strengthening of evangelical churches throughout Europe; - the establishment of evangelical churches; and - the demonstration of the Gospel of Jesus Christ through the relief of poverty and sickness. ## **a. Public benefit** The reviewing our aims and objectives and in planning our future activities. 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. 3 EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) FOR THE YEAR ENDED 31[ST] DECEMBER 2023 ## **b. Strategic Moves** Simon Marshall, International Director, continued in his work alongside his management team The Operations Department includes: HR, Discipleship and Development, Member Care, Communications, IT, and the Biennial Conference. In addition, the structured training programme. Andrea Warner moved from the HR team to become joint Cluster Leader in Spain. ## **c. Supporting Ukraine** The Operations Director and International Director continued to support the ECM ministry in Ukraine throughout 2023. The Operations Director was in contact with the Ukrainian Cluster Leader on a fortnightly basis to encourage, advise, mentor and pray with him. During his visit in July, David facilitated team building days for the ECM Lviv team and for a larger group of church plant leaders and volunteers linked to the Irpin Bible Church. In addition, the previous Director of ECMI-USA and the Senior Pastor from his church visited the Lviv team. Small donations continued to be made to the crisis fund. The Crisis Operations and Project Team, led by Christine Memory, met regularly to assess, approve and monitor the use of these funds. ## **d. Field Ministries** Clusters, Cluster Leaders and Cluster Leadership Teams. It is an ongoing process which seeks to build capacity within Clusters to facilitate the thriving of members and allow for constant growth. The Field Ministries Executive Team (FMET) seeks to support Cluster Leaders in a way which enables them to thrive in their role, thus enabling them to support those whom they are responsible for. We continue to seek to provide Ministry Guidance, Accountability, Network, Empowerment and Member Care to each Field Missionary. One significant step forward in this process is the development of the Ministry Development Conversation (MDC) which seeks to replace the old Ministry Plan. The recognition that this is more effective as a relational process rather than a form filling exercise, will, we hope, lead to better development of our ministries towards our goals. The MDC process is still in its infancy but we hope to see significant implementation over the next 12 months. We continue to struggle with filling Cluster Leader positions and this has led to some leaders taking on more than they ought. One of our directors has experienced burnout as a result of this situation and his need to temporarily step out of various roles, supported by senior leadership, has highlighted 4 ## EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) FOR THE YEAR ENDED 31[ST] DECEMBER 2023 some of the issues and areas of concern. Going forward, it is our hope to share responsibilities more equitably, particularly amongst the FMET and Cluster Leaders. With the desire to involve more First Culture Workers with ECMI, additional pressures fall to Cluster Leaders and their teams, especially where there is a lack of a traditional Mobilisation Team. We are thankful for the International Mobilisation Officer and his team for seeking to work through these challenges. Prayer Days retreats continue to happen in most Clusters and wherever possible, at least one member of the FMET attends. These are a blessed time for teaching, prayer and fellowship. They also give an opportunity to speak about ongoing issues such as safeguarding. While we still have not filled all of our Cluster Leadership positions we are making progress and it is important to note that we really do have a wonderful, dedicated and gifted group of Cluster Leaders for whom we are incredibly thankful. ## **e. Discipleship and Development** We continued to rely more on online courses rather than in-person training during 2023. The quality of online courses that are now available made this both feasible and cost-effective. The following table (Table1) details the courses run by ECMI in 2023 and the attendees (ECM and guests): **----- Start of picture text -----**
Participants
Foundations in-person Germany (Feb) 3 days 12
Team building Ukraine, Lviv (July) 3 days 5
Team building Ukraine, Irpin (July) 3 days 52
Equip:Coaching in-person (Oct) 4 days 10
Foundations in-person Portuguese (Oct) 4 days 11
**----- End of picture text -----**
Lead Develop Care (LDC) book clubs ran throughout 2023. Kate Blackwell started three book clubs, with 7 participants. Sharon Graves now offers team building training (using the Equip:Team materials) to individual missionary teams. Doing so at the place of ministry gives greater flexibility and allows non-ECM team members to join more easily. In addition, many ECMers are studying for various academic qualifications. The Operations Department continued to support the FMET in ensuring that the succession plan was up to date. 5 ## EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) FOR THE YEAR ENDED 31[ST] DECEMBER 2023 ## **f. Policy and Procedures** The review and revision of various policies and procedures progressed in 2023. Much of this work was done in conjunction with members of the MLT, FMET and the Advisory Group. These documents will be presented for approval at the April 2024 General Assembly. ## **g. Biennial Conference** The Biennial Conference was held in Umag, Croatia in April, with 530 attendees across different parts of the week. not just in the morning Bible teaching; many were blessed by the seminars, the fellowship, and especially the counsellors and prayer ministry teams who were with us. We have never had so many appointments with counsellors and the prayer team. The Biennial team was delighted with the positive feedback we received about the event. We have taken on board the comments and suggestions people made about how we might do things differently in the future. Overall, the Biennial does seem to have motivated and enthused people. The Biennial team is preparing for 2025 and has already identified a suitable cost-effective venue in Spain. ## **h. Member Care** The Member Care Leadership Team (MCLT), together with the member care specialists in the Mobilisation Teams, continued to improve the quality of member care across the mission. The following changes were made to the MCLT: Sharon Graves stepped down as Member Care Coordinator and left the team after many years of faithful service. Miriam Anderson joined Carolien Smith in this leadership role. Maaike van der Toorren left the team when she left the Mission. Rachel Whitaker stepped down from the team and was replaced by Lemuel Feliciano as the Third Culture Kid (TCK) Coordinator. The MCLT helped the Cluster Leaders to appoint several new Member Care Facilitators (MCFs). There are now 23 MCFs. Rachel Whitaker now coordinates the Spanish MCFs. The MCLT organised three Member Care Consultations during 2023, bringing together the MCFs and the member care specialists from the Mobilisation Teams. The focus of these was to empower and further develop the skills of everyone involved in member care. In addition to the consultation events, the MCLT met monthly in 2023. Two members attended the Third Culture Kid conference. Evaluation conversations were held with those facilitators in post for three years. Feedback was used to improve the member care role and increase support for the missionaries. 6 ## EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) FOR THE YEAR ENDED 31[ST] DECEMBER 2023 Miriam and Carolien have expanded their knowledge, for example reading and discussing the book: Healthy, resilient, & effective in cross-cultural ministry. The MCLT now supports Rosaliene Donaldson in developing a mental health toolkit. Some of the issues faced by the facilitators were: illness, cancer and burnout, loss of loved ones. Some missionaries were resolving conflict situations. ## **h. Membership Numbers** ## **Commentary pertaining to the old reporting system (Table2)** Table 2 shows the updated figures for 31[st] December 2023 using the same reporting system used in recent years. The fall in field members (265 to 251) reflects normal attrition (retirement, resignation, and death in service). Due to the lead-time required for the candidacy process and support raising, the impact of Covid on members joining the mission was more noticeable in 2023. However, early reporting shows that there will be a significant increase in members in 2024. The fall in staff and volunteer members reflects either the Mobilisation Teams (MTs) deliberately downsizing their staff numbers and board sizes, or them struggling to attract new trustees. 7 ## EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) FOR THE YEAR ENDED 31[ST] DECEMBER 2023 **----- Start of picture text -----**
Table 2 2022 2023
All ECMI members according to membership category Total Total
Associate 72 60
Bi-vocational International 9 9
Bi-Vocational National 7 5
Full International 136 129
Full National 33 40
Secondee 8 8
Total field members 265 251
Full Member Staff/Volunteer 44 38
Full Member Trustee/Board 64 49
Total home/international members 108 87
Total all members 373 338
Total voting members 301 292
All ECMI members according to Mobilisation Team Total Total
Aus 37 39
NZ 5 5
Brazil 33 28
Britain 61 50
France 5 2
Iberoamerica 24 19
Ireland 55 49
NL 51 46
USA 54 54
Intl 17 15
DMG 21 19
ECM sent by partner non MLT/DMG 10 12
Total all members 373 338
**----- End of picture text -----**
## **Commentary pertaining to the new reporting system (Table 3)** The new reporting system only counts members of ECMI. Associates without voting rights (31) and Secondees without voting rights (8) have been removed from the figures reported in Table 3. These are shown separately in the below table. The Associate category has not been applied sensibly in recent years, with many joining ECMI as Associates, contributing less to the ECMI budget, but still requiring the Cluster Leader to provide ministry direction, accountability, member care etc. This created an imbalance in their support contribution compared with other members. Work will continue throughout 2024 to bring many of the 31 Associates into full membership. 8 ## EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) FOR THE YEAR ENDED 31[ST] DECEMBER 2023 **----- Start of picture text -----**
Table 3 2023 new
All ECMI members according to membership category Members Total
Associate 23
Bi-vocational International 8
Bi-Vocational National 5
Full International 129
Full National 40
Secondee 0
Total field members 205
Full Member Staff/Volunteer 39
Full Member Trustee/Board 48
Total home/international members 87
Total all members 292
Total voting members 292
All ECMI members according to Mobilisation Team Total
Aus 33
NZ 5
Brazil 25
Britain 46
France 2
Iberoamerica 17
Ireland 38
NL 35
USA 50
Intl 17
DMG 17
ECM sent by partner non MLT/DMG 7
Total all members 292
No of Associates without voting right 31
No of Secondees without voting right 8
No of field workers who are FCW with voting right 59
No of field workers who are FCW without voting right 27
**----- End of picture text -----**
9 ## EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) FOR THE YEAR ENDED 31[ST] DECEMBER 2023 ## **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 monthly newsheet, ECM Connect, continues to be published. 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. Engagement in social media continued to grow throughout 2023. Esther is part of the Crisis Management Team. She coordinated communicating about the situation and needs of those either serving in Ukraine or ministering to refugees elsewhere very sensitively and effectively. ## **k. IT** Tobias Giersch has sole responsibility for the department. A more robust backup plan will be developed in 2024 to mitigate this risk. As well as providing excellent daily IT support, Tobias Giersch worked with Esther Gómez Herreruela to develop the functionality of our website platforms. He continued to research data protection rules and the potential risk, should we continue to use Google Workspace. He has investigated and developed possible open-source applications and a lowcost server host that would mitigate this risk. This new platform will be assessed by a small sample of users in early 2024. Tobias was a member of the Biennial Team. He had responsibility for the website and booking platform in the months before the conference and for all of the audio-visual tech during the conference. ## **l. Safeguarding** No incidents were reported to the Trustees in 2023. Safeguarding issues continue to be an Agenda item at every Trustee and Leadership Team meeting. We continue to roll out the Ministry Safe safeguarding awareness training to all ECM field members and we are encouraging mobilisation teams to follow suit. ## **4. Financial Situation** The financial results of the charitable company for the year ended 31[st] December 2023 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 2023. During 2023 unrestricted Income was £369,364 while expenditure totalled £358,851 therefore £10,513 and unrestricted funds increased by that amount to £221,813. 10 ## EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) FOR THE YEAR ENDED 31[ST] DECEMBER 2023 ## **5. Reserves policy** no less than 13 weeks of projected recurring expenditure, which equates to about £67,624 in relation to budgeted expenditure for 2024, so as to allow time to respond should income and / or expenditure vary unexpectedly. ## **6. 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: - select suitable accounting policies and apply them consistently; - observe the methods and principles in the Charities SORP; - make judgments and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. 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 ## AK Hudson AK Hudson (Sep 6, 2024 09:51 GMT+1) Anne Hudson President of the Board Approved by the Trustees on 03/09/2024 11 ## Lourens Du Plessis Lourens Du Plessis (Sep 6, 2024 12:04 GMT+1) Sep 6, 2024 EUROPEAN CHRISTIAN MISSION (INTERNATIONAL} STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 310ECEMBER 2023 Total Funds 2023 Total Funds 2022 Unrestricted Funds Restritted Funds Note INCOME AND ENDOWMENTS FROM: Donations and legacies Charitable activities Investments 203.979 158.346 7.039 234.910 438.888 158.346 7.039 787,353 2,028 2,155 Total income and endowments 369,364 234,910 604,273 791,536 EXPENDITURE ON: Charitable activities 358,851 354,833 713,684 492,397 Total expenditure 358,851 354,833 713,684 492,397 Net incomel(expenditure) 10,513 1119,9231 1109,4101 299,139 Transfers between funds 13 Net movement in funds 10,513 1119,9231 1109,4101 299,139 Reconciliation of funds: Total funds brought forward 211,299 272,089 483,388 184,249 Total funds carried forward 13 221,813 152,166 373,979 483,388 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 artivities also complies with the requirements for an income and expenditure account required by the Companies Act 2006. The notes on page 16-22 form part of these accounts. 13 EUROPEAN cHRI￿lAN MISSION Ill￿ERNATIoNALl BALANCE SHE AS AT 31 DECEMBER 2023 Total Funds 2023 Total Funds 2022 Unrestricted Funds Restricted Funds Note FIXED ASSETS Tangible assets 1.593 1,593 3,532 CURRENT ASSErs DeL7tors Cash at bank and in hand 33.093 198,170 33,093 350,336 28,4(Ll 478,971 io 152,166 231,263 152.166 383,429 507,371 CREDITORS.. Amounts falling due within one year li 111.0431 111,0431 127,5151 Net current assets I (liabilities) 220 220 152 166 372 386 479 856 Total assets less current IlabllStles 221.813 152.166 373,979 483.388 TOTAL NET ASSErs 221813 152 166 373 979 FUND BALANCES Unrestricted Funds General funds Designated funds 13 202.357 19,456 221.813 202,357 19,456 221,813 203,843 7,456 211,3LKI Restricted Funds 152.166 152,166 272,089 221,813 152.166 373,979 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2QK16 for the year ended 31 December 2023. The tnember5 have not requiied the company to obtain an audit of tts financial staternents for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2(N)6_ However. in accordance with Section 145 of the Charities Act 2011. the accounts have been examined by an independent examinei and their report h35 been included in these financial statements. The directors Iwho are the charitable company'5 trustees for the purposes of charity lawl acknowledge their resoonsibilities for= lal ensuring that the charitèble company keep5 accounting record5 which comply with Sections 386 and 387 of the Companies Act 2006 and Ibl preparing financial statements which give a true and fair view of the state of affairs of the charitaL71e company as at the end of each financi31 year and of its net income or expenditure for each fi.nancial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2(L16 relating to financial statement5. so far as applicable to the charitable company. The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2CKJ6 relating to small companies. The financial statements were approved by the Board of Directors on 0310912024 and were signed on its behalf by.. AKHJdJOn,Sc-- -i1 GMT+ll Anne Hud50n- President Company number.. 3341959 Charity number.. 1064037 The note5 on page 16-22 form part of these account5. 14 EUROPEAN CHRISTIAN MISSION IINTERNATIONALI FOR THE YEAR ENDED 31 DECEMBER 2023 CASH FLOW STATEMENT Note 2023 2022 Cash flows from operating activities: Net Cash pmvided by (used in) operating artivitie5 135,674 308,700 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 cosh provided by/(used inj investing artivities 7,039 2,154 851 12,1191 886 Change ift cosh and equivolents in the reporting period Cash and equivalents at the beginning of the year 1128.6351 478,971 309,586 169,385 Cash and cush equivalents ut the endoAthe year 350.336 478,971 Analysis of changes in net debt: Atstartof year At end of year Cash-flows Cash 478.971 1128,6351 350,336 Total net funds I Idebtl 169 385 128 635 350 336 NOTES TO THE CASH FLOW STATEMENT Note a: Reconciliation of net income/{expenditurel to net cash Ilow from operating activities 2023 2022 Net income/(expenditureJfvr the reporting period (os per the stotement offinonciol ortivities) 1109,4101 299,139 Adjustments for: Depreciation charges and provisions for impairment Dividends, interest and rents from investments L055/lprofitl on the sale of fixed assets Ilncreaselldecrease in debtors Increaselldecreasel in creditors Net cosh provided by (used inj operating ortivities 1,939 17,0391 2,075 12,1551 16391 12,9921 13,272 14,6921 116,4721 1135,6741 308,700 Note b: Analysis of cash and cash equivalents 2023 2022 Cash at bank with immediate access Notice deposits (with a term of three months or less) Total cash and cash equivalents 160,604 189,732 302,172 176,798 350.336 478,971 15 EUROPEAN CHRISTIAN M15510N IipifERNATIONALI NOTES TOTHE ACCOUPUS FOR THE YEAR ENDED 31 DECEMBER 2023 ststutory Inforniation 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 tound on the Company Information page. Attounting Policies These financial statements are prepared on a going concern ba515, under the histortcal cost convention. These financial statements have been prepared in accordance with the"Statement of Recommended Practice: Accounting and Reporting by Charities preparing theii account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 I'the Charities SORP"). with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland l FRS 102,1. with the Companies Act 21KJ6 and with the Charitie5 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. al Goin The trustees (who are the charitable company's directors for the purposes of company lawl have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that rnight casl 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 linancial statements. In particular the trustee5 have considered the charity's forecasts and projections and the possible implications should piojetted income and l or expenditure vary unexpettedly. 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 ÉoinÉ con￿rn basis in preparing its financial statements. concern bl Income Income including investment income is recogni5ed 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 il is received. Income is only deferred when the charity has lo 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: Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor. 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. 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 Ihal it has only one charitable activity, namely the advancement of the Christian faith, and all income from donations. legacies and charitable activities is in respert of this one attivity. enditure Expenditure. including irrecoverable VAT. is recognised when it is incurred or. if earlier. when a legal or constructive obligation for a payment ari5e5 provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably. The charity makes grants lo other institution5 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 thal 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 Charitie5 SORP requires charities with income over £5¢XI,IKM)to allocate costs lo 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 aclivity- Governance costs, which are included in expenditure on charitable artivities but are identified separately in the notes to the accounts. includes costs associated wilh the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charitv. 16 dl Fund accountin General funds are unrestriued 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 lunds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordan￿ with specific restrictions imposed by donors- thev include donations received from appea15 for specific artivilies or projects. ible 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 £31J) and the item is expeded lo 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 lif any) over its expected useful economic life. To achieve this obiective the followinR rates of depreciation are charRed'. Equipmeni 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. fl Pension scheme arran The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arise5. The a55ets of these schemes are held separately from those of the charity in independently administered funds. gl Taxation 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 charily's income. h) Financial instruments The charity's financial a55ets and financial liabilities all qualify as basic financial instrument5. a5 defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement walue (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilttie5 foi the principal of those loans that remain5 Outstanding at the year end li.e. the liabilities exclude any interest chargeable on the loans in future years). ernent5 Forei translation These financial statements are presented in 5terlin& which is the charity's functional currency. il Income and expenditure denominated in a forei@n currency is translated into sterling at the exchange rate prevailing on the date of the transaction. ill Monetary a55et5 and li3bilttie5 denominated in a foreign currency are re-tran51ated at the exchange rate pievailing at the balance sheet date. iiil Non-monetary assets are rneasured at historic c05t at the rate of exchange prevailing on the date of the transaction and are not subsequently re-translated. All differences arising from the application of the above poliry are charged lor creditedl to the Statement of Financial Activities. n currenc jl Critical accountin estimates and areas of ud The trustees do not consider that there are any material sources of estimation or vncertainty at the balance sheet date that could result in a material adjustment to the carryin8 value5 of assets and liabilities in the next reportin8 period. ement Donations and legacies 2023 2022 Restricted donations for staff 5UPPOrt Restricted donations Donations for other purposes Grants from partner organisations Income tax recoverable 20,080 211,153 25,253 178,726 3,677 438,888 25,321 532,350 53,921 173,756 2,005 787,353 Gift aid income wa5 included in restricted donations for staff support in the prior year. The prior year figures reported for al restricted donations for staff support and bl income tax recoverable. respettively. have been resiated io also disclose gift aid income separately. Income from charitable activities 2023 2022 Biennial conference Training and administration income Sale of asset 155,737 2,609 2,028 158,346 2,028 17 Investment income 2023 2022 Bank interest 7,039 7,039 2,155 2,155 tharitable expenditure 2023 2022 Costs incurred dirertly on specific artivities Salaries Biennial conference costs Ministry expenses Grants payable Inote 6cl 155,073 146,346 57,052 331,076 138,903 2,028 57,061 279,020 689,548 477,012 Costs incurred on support & administration Governance costs Independent examiner's fee 3,360 3,360 4,21Kl 4,2(M) Telephone and communications software Rent and rates Printing, postage and office costs Subscriptions and professional fees Exchange differences Depreciation of tangible fixed assets Insurance 7.253 4,330 65 1,559 3,496 1,939 2,134 24,136 3,894 3,759 2,326 2,022 13,8431 2,075 952 15,385 Total expenditure 713,684 492,397 The fee payable to the independent examiner for examining the accounts was £3,36012022.. £4,2001- in addition the charity paid £35012022.. £1201 to Stewardship for consultancy services. Grants payable Institutions Individuals 2023 Grants for UK and overseas mission Website Development Fund Ipaid to ECM Netherlands) Chris Wigrarn ministry support Austria- IT Assistant Romania- Mitspa House Support Ukraine- Workers (New Hopel Ukraine- Volunteer Centres Ukraine- Housing Projects Spain- Casa Carnino Guesthouse Ukraine Crisis Relief support 4,715 1.622 891 4,715 1,622 891 5,449 77,571 36,259 3,039 201,530 331076 5.449 77,571 36.259 3,039 201,530 The comparatives for the previous year are as follows= Institutions Individuals 2022 Grants for UK and overseas mission Website Development Fund Ipaid to ECM Netherlands) Chris Wigram ministry support Austria IT Assistant Romania- Mitspa House Support Ukraine Crisis Relief sUPPOrt 1,877 1,877 5,122 10,298 1,002 258,693 276,992 5.122 10,298 1,002 258,693 260,570 16,422 18 Analysis of staff costs, the c05t of key managernent personnel and trustee remuneration and expel￿e5 2023 2022 Gross wages and salaries Social security Pension costs Other employment benefits 141,893 3,414 9,046 720 155 073 124,889 2,741 10,754 521 138 905 The average monthly number of employees durin8 the year was 512022= 51. Included in the above gross wages and salaries is the cost of 2 contractors who provided specific services to the charity durin% the year. No staff received salaries at a rale of more than £60,CMJ) per annum. The charitv's key managernent comprise the trustees and the key staff named on the Company Inforrnation page. Total employment benefits payable to key management for the year were as follows: Other Employer Wages & employmeni pension salaries benefits contributions 78.097 422 7,371 2023 Other members of key management 85,891 85,891 The following amounts were payable in the previous year.. Other Employer Wages & employment pension salarie5 benefits contributions 70.670 422 8297 2022 Other members of key management 79,389 No trustees received employment benefits in either the current or preceding year. Tangible fixed assets Fixtures, fittings and equipment Total 2023 Cost At l January 2023 Additions Fully depreciated assels written off Disposals At 31 Decernber 2023 7,071 7,071 11,5791 11,5791 5,492 5,492 Accumulated depreciation At l January 2023 Charge for the year Fully depreciated assets written off Fixed A55et Adjustment Disposals At 31 Decernber 2023 3.539 1,939 11.5791 3,539 1,939 11,5791 3,899 3,899 Net book value At 31 December 2023 1,593 1,593 At 31 December 2022 3,532 3,532 Debtor5 2023 2022 Failin8 Que wltnin one year: Grants receivable Prepayments and accrued income Total debtors 24,497 8,596 33,093 20,944 7,456 28,4(Kl 10 Cash at Bank and in Hand 2023 2022 Cash at bank with immediate access- GBP Cash at bank with immediate access- Euros 95 day notice account Nationwide Instant Savei Redwood Bank 35 Day Business Savings Kingdorn Bank 90 Day Higher Rate Reserve 157,381 3,223 64,734 14,786 244,846 57,326 176,798 30,213 3SO,336 478,971 19 11 Creditors.. liabilities falling due within one year 2023 2022 Trade creditors Taxation and social security Other creditor5 Accruals Deferred income (for biennial conferen￿) 3,350 1.698 2,635 3.360 3,070 1,539 11,580 4,2(Kl 7,125 27,515 11,043 12 Pension commitments Summary of pension tontributions payable foryear. The charity's pension contributions were as follows: 2023 2022 to defined contribution pension schemes 9,046 9,046 10,754 10,754 No pension contributions were owing at the balance sheet date12022.. £nill. 13 Funds During the year the movements in the charity's fvnds were as follows: Opening balance 2023 Incoming resources Outgoing resources Transfers in the year 2023 Gains and losses 2023 C105in8 balance 2023 2023 2023 Designated Funds Website Development Fund Biennial Conference Trainin8 Receipts 7.456 7,456 12,OCX) 155,737 2.609 1143,7371 12.6091 7.456 158.346 1146.3461 1212.5041 19,456 Generol Unrestritted Funds 203.843 211.019 202,358 Total Unrestrieted Funds 211.299 369.365 1358.8511 221,813 Restrirted Funds Grants to support mission Chris Wigram ministry SUPPOrt Austria- IT Assistant Romania - Mitspa House Support Portugal- Zwart Ukraine- Workers (New Hopel Ukraine- Volunteer Centres Ukraine- Housing Projects Spain- Casa Camino Guesthouse Ukraine Crisis Relief sUPPOrt Ukraine- Viktoria Havilev Staff Support fvnd 8,657 1.162 274 63 3,922 1.558 618 14,7151 11.6221 18911 7,864 1,098 63 5,489 77.571 36,259 3.039 82,641 56 15,4491 177.5711 136,2591 13,0391 1201,5301 261,932 143,043 56 23.756 123.7561 272.089 234.910 1354.8331 152,166 Aggregate of funds 483,388 &M.275 1713.6841 373,979 20 Analysis of net assets by fund The assets and liabilities of the variou5 funds were as follows.. Unrestricted Funds General Designated funds funds Restricted funds 2023 Tangible fixed a55et5 Stock Debtor5 Investments held as current assets Cash at bank and in hand Creditors falling due within one year Creditors falling due after one year Provisions for liabilities Defined benefit pension scheme5 liabilities 1.593 1,593 33.093 33,093 171.591 13.9191 26,580 17.1241 152,166 350,336 111,0431 202.357 19.456 152,166 373,979 In the previou5 year the movements in the ch3rrty's funds were as follows= Opening balance 2022 Incoming resources Outgoing resources Tian5fers in the year 2022 Gains and losses 2022 C105ing balance 2022 2022 2022 De5NgnGted Fund5 Website Development Fund Bienniel Conference 9,333 11,8771 12.0281 7,456 2.028 9,333 2,028 13,9051 7,456 Generul Unre5trticted Fund5 160.064 229.831 1186.OS21 203,843 Total Unrestricted Funds 169,397 231,859 1189,9571 211,299 Restricted Fund5 Grants to SUPPOrt rnission Chris WiBram ministry support Austria- IT Assistant Romania- Mitspa House Support Portugal- Zwart Support funds Ukraine- Project Support 4.735 7,913 1.196 15.1221 110,2981 11.0021 8,657 1,162 274 63 261,933 3,547 63 2.118 518.507 1258.6921 Staff Support fund (to help fund the employment of the charitvs staffj 27.326 127.3261 14.852 559.677 1302.4401 272.089 Aggregate of funds 184,249 791,535 1492,3971 483,388 21 Analysis of net assets by fund In the previous year, the assets and liabilities of the variou5 fund5 were as follows-. Unrestricted Funds General Designated funds funds Restricted funds 2022 Tangible fixed a55et5 DeL7tors Cash at bank and in hand Creditors falling due within one year 3.532 28.4(X) 192,301 120.3911 3,532 28,4(Ll 478,971 127,5151 14.580 17.1241 272,089 203.843 7.456 272,089 483,388 14 Transactlons wlth related partles During the year the charity.. al received donations totalling £012022.. £1.5891 from related parties (which includes trustee5. any other rnernber5 of kev management and anyone closely connected to them). bl paid expenses totalling £15,78912022= £2,798) to 712022= 71 trustees for travel whilst carrying out duties associated with bein8 trustees. 15 Members Each member of the company commits to contribute an amount of £1 if the charity is wound up. rf) LO Lfj rf) O 7J r4 w 7Jry vr mo 75 m 7J ff) m Tt Ln