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2024-12-31-accounts

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EUROPEAN CHRISTIAN MISSION
EUROPEA CHRISTIAN MISSION
(INTERNATIONAL)
(INTERNATIONAL)
Report and Accounts
Report and Accounts
year ended 31 Decem ber 2024 year
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EUROPEAN CHRISTIAN MISSION (INTERNATIONAL)

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2024

Trustees Anne Hudson President and Chair of the Board Darrell Jackson Vice President David Allen (resigned April 2025) Claudia Nijhof Alan Taylor Ann Goodall Steve Steiner Pavel Pavlov Honorary Treasurer Madel Wentzel (resigned January 2025) Andrew McCormick Company Secretary Philip Jolley Key Staff Simon Marshall - International Director Peter Irvine - Chief Finance Officer Governing Document Memorandum and Articles of Association dated 26th April 2006 Company Registration Number 03341959 Charity Registration Number 1064037 Registered Office City Works Alfred Street Gloucester GL1 4DF

Independent Examiner

Archie McDowall BA CA Stewardship 1 Lamb's Passage London EC1Y 8AB

Bankers

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

Nationwide Nationwide House Pipers Way Swindon SN38 1NW

Redwood Bank The Nexus Bldg Broadway Letchworth Garden City SG6 3TA

Kingdom Bank Ltd Media House Padge Road Nottingham NG9 2RS

Contents
Contents Page
Company Information 1
Trustees' Annual Report 2-10
Independent Examiner's Report 11
Statement of Financial Activities 12
Balance Sheet 13
Cash Flow Statement 14
Notes to the Accounts 15-21
Detailed Statement of Financial Activities with Comparatives 22

1

EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

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 2024.

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 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 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 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.

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EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

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. Trustees’ Meetings

The Trustees held four meetings by Zoom during 2024 and a face-to-face meeting, across two days in November 2024 which also included other leaders of the mission. The Trustees delegate detailed financial matters to the Finance Committee, which met by Zoom four times during 2024. 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 recognise their responsibility for the management of risk, regularly discuss and identify risk factors, consider their potential impact on the organisation, and take the necessary steps to manage these risks. There is a review of the risk register scheduled to take place in 2025

3. Objectives and Activities

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

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.

3

EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

b. Strategic Moves

The Operations Department includes: Human Resources, Discipleship and Development, Member Care, Communications, IT, and the Biennial Conference. Mallory Fugger started to assist Esther Goméz in the Communications area in 2024.

c. Supporting Ukraine

The Director of Operations and the International Director continued to support the ECM ministry in Ukraine throughout 2024. The Director of Operations was in contact with the Cluster Leader on a regular basis (usually weekly) to encourage, advise, mentor and pray with him. The Director of Operations and the Advisory Group Leader visited Ukraine in January. The focus was to support the Cluster Leader and continue giving team-building training to the larger group of church plant leaders and volunteers linked to the Irpin Bible Church. The Focus for the Advisory Group Leader was primarily on mentoring and member care.

They returned for two weeks at the end of August. In the first week with Sharan Graves [Team Builder] to facilitate a longer-team building and train-the-trainer course for the Baptist Union and, in the second week, to introduce Flame (a mission to military and traumatised people) to the Baptist Union. Discussions about how to sustain the support of the Irpin church plants progressed during this trip.

d. Field Ministries

ECMI’s Field Ministries has sought to continue developing our Clusters, Cluster Leaders and Cluster Leadership Teams. It is an ongoing process which seeks to build capacity within Clusters to facilitate 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.

At the end of 2024, we had no Cluster Leader vacancies, 5 Cluster Leadership Teams, and a more balanced workload. In addition, we have plans in place for new Cluster Leaders where we have interims, and are actively working on developing Cluster Leadership Teams.

The FMET had 5 goals for 2024:

4

EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

In an effort to achieve this goal, the FMT now meets 5 times/year and we try to incorporate more collaborative time in our meetings as well as time to share and pray for one another. We have also introduced some mutual oversight to increase FMET capacity.

Each Cluster Leader is allocated a member of the FMET to provide MANEM for them and oversight of the cluster. These meetings usually occur once a month.

• Each cluster will have a functioning Cluster Leadership Team

It is hoped that with each Cluster having a CLT that the capacity of the Cluster will increase. Some Clusters are still working out the difference between their existing Field Council and a CLT. Often a Field Council has been a legal body but a CLT’s role is to support the CL in their role. This is a work in progress.

• To increase the capacity of FMET

One additional member joined the FMET in 2024.

• Implement a Ministry Development Conversation programme across ECMI Field Ministries

Ministry Development Conversations have replaced the old Ministry Plans. The implementation of this is still a work in progress and remains a goal for 2025

Safeguarding: While not listed as a goal for this year, FMET has accepted that all Cluster Leaders/Cluster Leadership Teams need much more awareness about how to implement the ECMI Safeguarding policy in an International Context. Additional training has been provided and the new ECMI Safeguarding and Deputy Safeguarding Officers are keen to come alongside clusters to assist in this.

The Operations Director said “I would like to say how much I value working with the other directors, FMET, Cluster Leaders, and missionaries of ECMI. God has richly blessed us. There are also many challenges in Christian Mission and our prayer networks are vitally important and we are thankful to have so many partners in ministry all around the globe.”

5

EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] DECEMBER 2024

e. Training

We continued to develop and encourage the use of online courses during 2024. The quality of online courses (for example using the Coursera platform) makes this feasible and cost effective.

The following list details the courses run by ECMI in 2024 and the attendees:

Equip:Project online (Nov 23 - Feb) 6 days 7 participants
Team Building Ukraine, Irpin (Jan) 2 days 19
Foundations in-person Germany (Feb) 4 days 17
Gender and Sexuality (April) 2x ½ day
Foundations in-person Germany (Aug) 4 days 11
Team Building Ukraine, Baptist Union (Aug) 3 days 26
MBTI Personality Webinar online (Nov) ½ day 18
Belbin Team Roles Webinar online (Dec) ½ day 14
Partnership Development Course online (Dec - Jan 24) 6x ½ days 10

Sharon Graves visited three local ministry teams to facilitate team building during 2024 (using the Equip:Team materials).

In addition many ECMers are studying for various academic qualifications.

f. Policy and Procedures

The review and revision of various policies and procedures progressed in 2024. Much of this work was done in conjunction with members of the MLT, FMET and the Advisory Group. These documents were presented for approval at the April 2024 meeting of the General Assembly.

A new membership structure was introduced in 2024. This change recognises that Associates are of equal worth and status to other ECMI members, something that is particularly important as we work towards our goal of recruiting more first culture workers. It also recognises the fact that most Associates receive similar support from the Mobilisation Teams, Cluster Leaders, member care practitioners as any other ECMI members. We acknowledge that the communication and implementation of the changes were not done well and that this caused some Mobilisation Teams significant difficulties. An internal review should improve such processes.

The new Membership Agreement form brings clarity about who should provide what support to all missionaries (for example: ministry direction, member care, personal development). The form also clearly sets out the expectations and commitments of the missionary.

g. Biennial Conference

The Biennial Team worked throughout 2024 to ensure the delivery of the 2025 Biennial.

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EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

h. Member Care

The Member Care Leadership Team (MCLT) and member care specialists in the Mobilisation Teams continued to improve the quality of member care across the mission.

Kent Morton joined the MCLT in 2024. He has many years of field experience in Albania and is now based in the USA.

The MCLT continued to develop our excellent member care framework and best practice. The team regularly holds Member Care consultations where they join with the Member Care Facilitators from every Cluster to consider important topics. They are also giving important thought to how we should best provide member care to first culture workers, in support of our goal 2: To see an annual increase in well-equipped and prepared First Culture Workers actively engaged in evangelism, discipleship, community development and church planting through ECMI. Rosaliene Donaldson developed a mental health toolkit which will be introduced in 2025.

Some members faced serious health issues, especially cancer. Many also lost loved ones, most notably the Anderson family. Many in the Spanish field felt the loss of Jen Anderson deeply. There continued to be a number of conflict situations.

i. Communications

Esther Gómez and Mallory Fugger were able to further improve the quality of our internal and external communications. Websites for some Mobilisation Teams and for Member Care were improved.

j. IT

As well as undertaking the daily administration and maintenance of our Google Workspace and various websites, Tobias Giersch also adapted or tailored bespoke apps such as Open Project and the Biennial booking system in 2024.

Tobias undertook a major piece of research work to consider how we should structure and host our IT systems to ensure that we comply with data protection laws across different countries. Tobias gathered together a cross-section of mission leaders, IT-savvy people and normal users to consider the facts. The final decision was to remain with the current Google platform. However, the group did conclude that we need to strengthen our cyber security. A data protection review was started late in 2024.

7

EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

k. Membership Numbers

Since 2023 significant adjustments have been made recognising that many Associates were not ECMI members with voting rights. The changes that took place during 2024 and final figures for the year are shown in the table below. Most encouragingly, 22 new workers moved to the field in 2024.

2023 new 2023 new 2024 new 2024 new
All ECMI members accordingto membershipcategory Members Total Members Total
Associate 23 19
Bi-vocational International 8 8
Bi-Vocational National 5 5
Full International 129 141
Full National 40 35
Secondee 0 0
Total field members 205 208
Number of field members who are FCW 58
Full Member Staff/Volunteer 39 37
Full Member Trustee/Board 48 45
Total home/international members 87 82
Total all members 292 290
Total votingmembers 292 290
All ECMI members accordingto Mobilisation Team Total Total
Aus 33 39
NZ 5 10
Brazil 25 25
Britain 46 42
France 2 2
Iberoamerica 17 18
Ireland 38 37
NL 35 31
USA 50 41
Intl 17 17
DMG 17 16
ECM sent by partner non MLT/DMG 7 12
Unassigned 0 0
Total all members 292 290

8

EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

4. Financial Situation

The financial results of the charitable company for the year ended 31[st] December 2024 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 2024. During 2024 unrestricted Income was £211,243 while expenditure totalled £226,705. This year’s deficit on unrestricted funds was therefore £15,461 and unrestricted funds decreased by that amount to £206,352.

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 £62,566 in relation to budgeted expenditure for 2025, so as to allow time to respond should income and / or expenditure vary unexpectedly.

9

EUROPEAN CHRISTIAN MISSION (INTERNATIONAL) TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] DECEMBER 2024

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:

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 AK Hudson GL1 4DF AK Hudson (Jul 10, 2025 22:24 GMT+1) Anne Hudson President of the Board

Signed by order of the Trustees

Approved by the Trustees on 8 July 2025

10

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 2024 on pages 12 to 22 following, which have been prepared on the basis of the accounting policies set out on pages 15 to 16.

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 of Scotland, 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

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

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Archie McDowall

Archie McDowall (Jul 29, 2025 15:05:16 GMT+1)

Archie McDowall BA CA Institute of Chartered Accountants of Scotland Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: Jul 29, 2025

11

EUROPEAN CHRISTIAN MISSION (INTERNATIONAL)

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

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)
Transfers between funds
13
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
13		 Unrestricted
Funds
£
204,541
-
6,702
211,243
226,705
226,705
(15,461)
-
(15,461)
221,813
206,352		 Restricted
Funds
£
89,275
-
-
89,275
127,954
127,954
(38,680)
-
(38,680)
152,166
113,485		 Total
Funds
2024
£
293,815
-
6,702
300,518
354,659
354,659
(54,141)
-
(54,141)
373,979
319,837		 Total
Funds
2023
£
438,888
158,346
7,039
604,273
713,684
713,684
(109,410)
-
(109,410)
483,388
373,979

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 15-21 form part of these accounts.

12

EUROPEAN CHRISTIAN MISSION (INTERNATIONAL)

BALANCE SHEET

AS AT 31 DECEMBER 2024

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
£
484
484
50,144
164,110
214,253
(8,385)
205,868
206,352
206,352
189,445
16,907
206,352
-
206,352		 Restricted
Funds
£
-
-
-
113,485
113,485
-
113,485
113,485
113,485
-
-
-
113,485
113,485		 Total
Funds
2024
£
484
484
50,144
277,594
327,738
(8,385)
319,353
319,837
319,837
189,445
16,907
206,352
113,485
319,837		 Total
Funds
2023
£
1,593
1,593
33,093
350,336
383,429
(11,043)
372,386
373,979
373,979
202,357
19,456
221,813
152,166
373,979

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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:

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 and were signed on its behalf by:

AK Hudson AK Hudson (Jul 10, 2025 22:24 GMT+1) --------------------------------------Anne Hudson - President

Date: 8 July 2025

Company number: 03341959

Charity number: 1064037

The notes on page 15-21 form part of these accounts.

13

EUROPEAN CHRISTIAN MISSION (INTERNATIONAL)

FOR THE YEAR ENDED 31 DECEMBER 2024

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
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		 2024
£
(79,070)
6,702
(375)
6,327
(72,742)
350,336
277,594		 2023
£
(135,674)
7,039
-
7,039
(128,635)
478,971
350,336

An Analysis of Changes In Net Debt has not been presented because the charity does not have any borrowings.

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
(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)		 2024
£
(54,141)
1,483
(6,702)
(17,051)
(2,658)
(79,070)
2024
£
68,657
208,937
277,594		 2023
£
(109,410)
1,939
(7,039)
(4,692)
(16,472)
(135,674)
2024
£
160,604
189,732
350,336

14

EUROPEAN CHRISTIAN MISSION (INTERNATIONAL)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

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.

b) Income

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 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.

In the previous year the charity's income was more than £500,000. 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.

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.

15

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.

g) 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 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).

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

Restricted donations for staff support
Restricted donations
Donations for other purposes
Grants from partner organisations
Income from charitable activities
Biennial conference
Training and administration income
Gift aid recoverable		 2024
£
19,687
65,053
6,990
199,551
2,534
293,815
2024
£
-
-
-		 2023
£
20,080
211,153
25,253
178,726
3,677
438,888
2023
£
155,737
2,609
158,346

16

5 Investment income

Bank interest
6
Charitable expenditure
a
Costs incurred directly on specific activities
Salaries
Biennial conference costs
Ministry expenses
Grants payable (note 6c)
b
Costs incurred on support & administration
Governance costs
Independent examiner's fee
Telephone, communications and website
Rent and rates
Printing, postage and office costs
Subscriptions and professional fees
Exchange differences
Depreciation of tangible fixed assets
Insurance
Total expenditure		 2024
£
6,702
6,702
2024
£
147,233
-
83,461
105,733
336,427
2,820
6,170
2,170
328
2,527
1,758
1,483
975
18,232
354,659		 2023
£
7,039
7,039
2023
£
155,073
146,346
57,052
331,076
689,548
3,360
7,253
4,330
65
1,559
3,496
1,939
2,134
24,136
713,684

The fee payable to the independent examiner for examining the accounts was £2,820 (2023: £3,360); in addition the charity paid £350 (2023: £350) to Stewardship for consultancy services.

c Grants payable

Grants for UK and overseas mission
Giersch support
Casa Camino Pilgrim Guesthouse
Portugal and Zwart support
Restricted Funds for Ukraine
Ukraine Workers (New Hope)
Ukraine Volunteer Centres
Ukraine Housing Project
Viktoria Haviley
Martina Valcharova Support
Jolley Travel Support
Dorit Marshall Travel Support
Wigram support
Mallory Fugger Support
The comparatives for the previous year are as follows:
Grants for UK and overseas mission
Chris Wigram ministry support
Austria - IT Assistant
Romania - Mitspa House Support
Ukraine - Workers (New Hope)
Ukraine - Volunteer Centres
Ukraine - Housing Projects
Spain - Casa Camino Guesthouse
Ukraine Crisis Relief support		 Institutions
£
-
534
-
38,052
5,370
40,489
-
-
-
-
-
-
-
84,445
Institutions
£
-
-
-
5,449
77,571
36,259
3,039
201,530
323,848		 Individuals
£
2,308
-
63
-
-
-
-
1,652
8,799
600
352
6,767
747
21,288
Individuals
£
4,715
1,622
891
-
-
-
-
-
7,228		 2024
£
2,308
534
63
38,052
5,370
40,489
-
1,652
8,799
600
352
6,767
747
105,733
2023
£
4,715
1,622
891
5,449
77,571
36,259
3,039
201,530
331,076

17

7
2024
£
Gross wages and salaries
134,105
Social security
2,274
Pension costs
10,044
Other employment benefits
810
147,233
Analysis of staff costs, the cost of key management personnel and trustee remuneration and expenses		 2023
£
141,893
3,414
9,046
720
155,073

The average monthly number of employees during the year was 4 (2023: 5). Included in the above gross wages and salaries is the cost of 2 contractors who provided specific services to the charity during the year.

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 £76,173 (2023: £85,891).

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

8 Tangible fixed assets

Cost
At 1 January 2024
Additions
At 31 December 2024
Accumulated depreciation
At 1 January 2024
Charge for the year
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023
9
Debtors
Falling due within one year:
Grants receivable
Prepayments and accrued income
Gift aid receivable
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
Nationwide Instant Saver
Redwood Bank 35 Day Business Savings
Kingdom Bank 90 Day Higher Rate Reserve
CAF Current
CAF Saver		 Fixtures,
fittings and
equipment
£
5,492
375
5,867
3,899
1,483
5,382
484
1,593
2024
£
26,875
20,735
2,534
50,144
2024
£
63,707
4,870
69,343
15,676
82,596
31,212
80
10,110
277,594		 Total
2024
£
5,492
375
5,867
3,899
1,483
5,382
484
1,593
2023
£
23,969
8,596
528
33,093
2023
£
157,381
3,223
64,734
14,786
80,000
30,213
-
-
350,336

18

11 Creditors: liabilities falling due within one year

Trade creditors
Taxation and social security
Other creditors
Accruals
Deferred income (for biennial conference)		 2024
£
858
1,251
3,456
2,820
-
8,385		 2023
£
3,350
1,698
2,635
3,360
-
11,043

12 Pension commitments

Summary of pension contributions payable for year:

The charity's pension contributions were as follows:

to defined contribution pension schemes 2024
£
10,044
10,044		 2023
£
9,046
9,046

No pension contributions were owing at the balance sheet date (2023: £nil).

13 Funds

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

Opening
Incoming
balance
resources
2024
2024
£
£
Designated Funds
Website Development Fund
7,456
-
Biennial Conference
12,000
-
19,456
-
General Unrestricted Funds
202,357
211,243
Total Unrestricted Funds
221,813
211,243
Restricted Funds
Grants to support mission
Chris Wigram ministry support
7,864
2,259
Austria - IT Assistant
1,098
1,902
Romania - Mitspa House Support
1
-
Portugal - Zwart
63
-
Ukraine - Workers (New Hope)
40
1,113
Ukraine - Volunteer Centres
-
-
Ukraine Crisis Relief support
143,043
41,564
Spain - Casa Camino Guesthouse
-
1,360
Czech Prison Ministry
-
47
Martina Valcharova Support
-
10,664
Jolley Travel Support
-
600
Dorit Marshall Support
-
1,229
Mallory Fugger Support
-
2,719
Ukraine - Viktoria Haviley
56
1,596
Staff Support fund
-
22,221
(to help fund the employment of the charity's staff)
Bursary fund
-
2,000
(to support attendance at biennial conference)
152,166
89,275
Aggregate of funds
373,979
300,518		 Outgoing
resources
2024
£
(2,549)
-
(2,549)
(224,156)
(226,705)
(6,767)
(2,308)
-
(63)
(5,370)
(40,489)
(38,052)
(534)
-
(8,799)
(600)
(352)
(747)
(1,652)
(22,221)
-
(127,954)
(354,659)		 Transfers
in the year
2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Gains and
losses
2024
£
-
-
-
-
-
-
-
-
-
4,218
40,489
(44,706)
-
-
-
-
-
-
-
-
-
-
-		 Closing
balance
2024
£
4,907
12,000
16,907
189,445
206,352
3,357
692
1
-
-
-
101,849
826
47
1,866
-
878
1,972
-
-
2,000
113,485
319,837

During the year transfers were made between some of the restricted funds for Ukraine so that none of these funds were in deficit at the year end. These transfers fell with in the scope of the restrictions placed on the funds.

19

Analysis of net assets by fund

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

General
Designated
funds
funds
£
£
Tangible fixed assets
484
-
Debtors
38,144
12,000
Cash at bank and in hand
159,203
4,907
Creditors falling due within one year
(8,385)
-
189,445
16,907
In the previous year the movements in the charity's funds were as follows:
Opening
Incoming
Outgoing
Transfers
balance
resources
resources
in the year
2023
2023
2023
2023
£
£
£
£
Designated Funds
Website Development Fund
7,456
-
-
-
Biennial Conference
-
155,737
(143,737)
-
Training Receipts
-
2,609
(2,609)
-
7,456
158,346
(146,346)
-
General Unrestricted Funds
203,843
211,018
(212,505)
-
Total Unrestricted Funds
211,299
369,364
(358,851)
-
Restricted Funds
Grants to support mission
Chris Wigram ministry support
8,657
3,922
(4,715)
-
Austria - IT Assistant
1,162
1,558
(1,622)
-
Romania - Mitspa House Support
274
618
(891)
-
Portugal - Zwart
63
-
-
-
Ukraine - Workers (New Hope)
-
5,489
(5,449)
-
Ukraine - Volunteer Centres
-
77,571
(77,571)
-
Ukraine - Housing Projects
-
36,259
(36,259)
-
Spain - Casa Camino Guesthouse
-
3,039
(3,039)
-
Ukraine Crisis Relief support
261,932
82,641
(201,530)
-
Ukraine - Viktoria Haviley
-
56
-
-
Staff Support fund
-
23,756
(23,756)
-
(to help fund the employment of the charity's staff)
272,089
234,910
(354,833)
-
Aggregate of funds
483,388
604,273
(713,684)
-
Unrestricted Funds		 Restricted
funds
£
-
-
113,485
-
113,485
Gains and
losses
2023
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 2024
£
484
50,144
277,594
(8,385)
319,837
Closing
balance
2023
£
7,456
12,000
-
19,456
202,357
221,813
7,864
1,098
1
63
40
-
-
-
143,043
56
-
152,166
373,979

20

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
£
£
1,593
-
33,093
-
171,591
26,580
(3,919)
(7,124)
202,357
19,456
Unrestricted Funds		 Restricted
funds
£
-
-
152,166
-
152,166		 2023
£
1,593
33,093
350,336
(11,043)
373,979

14 Transactions with related parties

15 Members

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

21

EUROPEAN CHRISTIAN MISSION (INTERNATIONAL)

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 DECEMBER 2024

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)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
13		 General
Designated
2024
2024
£
£
204,541
-
-
-
6,702
-
211,243
-
224,156
2,549
224,156
2,549
(12,912)
(2,549)
-
-
(12,912)
(2,549)
202,357
19,456
189,445
16,907
Unrestricted funds		 Restricted
2024
£
89,275
-
-
89,275
127,954
127,954
(38,680)
-
(38,680)
152,166
113,485		 Total
2024
£
293,815
-
6,702
300,518
354,659
354,659
(54,141)
-
(54,141)
373,979
319,837		 General
Designated
2023
2023
£
£
203,978
-
-
158,346
7,039
-
211,017
158,346
212,505
146,346
212,505
146,346
(1,487)
12,000
-
-
(1,487)
12,000
203,843
7,456
202,357
19,456
Unrestricted funds		 Restricted
2023
£
234,910
-
-
234,910
354,833
354,833
(119,923)
-
(119,923)
272,089
152,166		 Total
2023
£
438,888
158,346
7,039
604,273
713,684
713,684
(109,410)
-
(109,410)
483,388
373,979

22