Charity number: 1080149
INTERNATIONAL CHRISTIAN MISSION
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

INTERNATIONAL CHRISTIAN MISSION
CONTENTS
Page
Reference and admlnlstratlve detslls of the Charlty. Its Trustees and advlsers
Trustees. report
Independent examinetrs report
Statement of financial activities
Balance sheet
Notes to the financial statements
10-19

INTERNATIONAL CHRISTIAN MISSION
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHA￿TY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees
Rev Dr E Rubaduka
Mr H S Critchley, Chair (to March 2025)
Mr E Rubaduka
Mr D Wakefield
Mr E Allen {resigned 7 December 2024)
Dr M Fonge. Chair (from March 2025)
Charity registered
number
1080149
Principal office
1st and 2nd Floor
65 High Street
Ashford
Kent
TN24 8SG
Accountants
Magee Garnmon
Chartered Accountants
Henwood House
Henwood
Ashford
Kent
TN24 8DH
Founders
Rev Dr E Rubaduka
Mrs J Rubaduka
Page 1

IKrERNATIONAL CHRISTIAN MISSION
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report together with the financial statements of the Charty, International
Christian Mission (ICM), fr)r the year from 1 January 2024 to 31 December 2024.
Objectives and activities
a. Policies and objectives
The prtncipal objects of the charity are the advancement of the Christian faith and in particular, but without
derogation from the generality:
i) the planting of a network of Christian church congregations beginning in Wye near Ashford, Kent, and
spreading nationally and intemationalty thereafter,
ii) the proclamation of the gospel of Jesus Christ and the preaching and teaching of the way of the Word of God
in the United Kingdom and other such places as shall be decided upon by the trustees consistently wrth the
statement of farth set forth in the declaration of trust:
iiil the relief of need, suffering and distress by the provision of hospitality and visits to the lonely, the rejected and
the outcast.
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general
guidance on public benefrt when reviewing the charitls aims and objectives, and in planning future activities.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance
published by the Charity Commission relating to public benefrt. including the guidan￿ 'Public benefrt.. running
charity (PB2)'.
Page 2

IKrERNATIONAL CHRISTIAN MISSION
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Objectives and activities (continued)
b. Strategies for achieving objectives
The UK Church
Ashford Pentecostal Church
The UK church promotes the growth of both new and mature Chri5tian5 through Bible Studies, prayer and home
fellowships. Baptism classes are held for those wishing to be baptised. Ashford Pentecostsl Church is able to
hold wedding blessings and couples intending to marry are encouraged to receive pre and post marriage
counselling. The church also supports local outreaches initiated by the Ashford Churches Together association
and seNes as a Distribution Centre for the Family Foodbank.
Overseas Missions
i) Zambia - The second branch of ICM mTnistry began in 2013 with the planting of Lusaka Pentecostal Church,
which, later on, became Zambia Pentecostal Church. In the absence of an ordained minister, Pastor Enoch was
compelled by the Zambian Home Office to name himself as Lead Pastor. In 2018 the church ceased functioning
due to there being no suitable local pastor. However. through that door. Pastor Jeannine Rubaduka seized the
opportunity to pioneer a prison outreach, first in Lusaka and. later on. in other parts of the country. In recent
years, thousands of inmates in prisons across Zambia have been fed and many r￿1Ved gifts of Bibles, clothes
and other items. The Word of God has also been preached with many receiving Christ for the first time and
others reinstating Him as their Saviour and Lord.
ii) Rwanda (Rwerere Health Centre and Church) - In 2008, the Rwandan government gave responsibilty for this
Health Centre to the Pentecostsl Church in Rwerere. This church had been planted in 1982 by the current ICM
Pastor, when he was serving the Rwandan Government in Agricultural Research before coming to Ihe UK in
1988 for his PhD at Wye College, Universty of London. The ICM ministry was instrumental in resuscitating the
Health Centre after the Crvil War in the 1990s. The facility was revamped with the help of local authorities in
partnership with ADEPR (the umbrella denomination of Pentecostal churches in Rwanda). This partnership was
initiated by ICM Pastor in his many trips to Rwanda between 2008 and 2012. During that period, ICM bought a
piece of land which has proved invaluable in temis of helping with the expansion of the Centre. With the help of
the Govemment, new units have been built on it and the Centre now boasts many departments and services
which were previously unknown in the area. This Health Centre takes care of over 10,000 individuals in the
Northern region of Rwanda. Since 2022, ICM has been helping the church with occasional donations to assist
them in completing their new church building.
iii) DR Congo. Bukavu (Widows, orphans and families) ICM supports a small group in this area, in particular
paying the school fees of orphans & disadvantaged children in primary and secondary education and
occasionally providing money for food.
Page 3

INTERNATIONAL CHRISTIAN MISSION
TRUSTEES. REPORT (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and perfomiance
a. Maln achlevements of the Charity
al The UK church
In 2024. ICM celebrated its Silver Jubilee. The event was marked by a large celebration in Wye Village Hall, at
which we also introduced two members of the Nepali communty onto our Leadership Team. During the year,
three individuals were baptised. Throughout the year. we continued to serve as a Distribution Centre for the
Family Food Bank and in December we again provided a few local families and individuals with Christmas
hampers filled with goods donated by our church members. In October, the church was obliged to relocate its
offices and the move to new premises in Ashford High Street was completed. We thank God for the provision of
this bright and airy space, which comprises complete floors. The first floor provides the admin office and
Pastorfs office, along Wbth a toilet and the second fioor provides a large room. suitable for meetings and small
prayer or worship gatherings, with a small kitchenette area and a second toilet adjacent.
b) Overseas Misslon
Democratic Republic of Congo
The church continues to support a small group of children in Bukavu wtth financial donations to cover the cost of
school and exam fees. For the 23-24 school year we supported 8 students, one in primary and seven in
Secondary education. Pastor Enoch visited the community in September" a donation was sent to pay for a new
roof for the building which had been damaged by a terrible fire earlier in the year. We were also delighted to offer
money as a wedding giftldowry to one of the former students on the occasion of his marriage.
Rwanda
There was no visit to Rwanda in 2024. However, there were several pastoral exchanges and prayers over
phone with the Senior Pastor of Rwerere, who is officially retired but who still carries the workload of the ministry
there due to the lack of another suitable servant of God willing to do the work sacrificially and voluntarily. Lately,
the Rwandan Government has become somewhat aggressive towards churches, imposing very high standards
and tough measures for religious organisations rf they wsh to continue operating. The two m05t urgent tasks,
therefore, is to complete a new church building and to have a Pastor trained at university level. In addition to
pastoral prayers and words of encouragement, £320 was sent out to the church in Rwerere to help with their
church building project. There is still some way to go. however, before the building is complete.
Zambia
Assistant Pastor Jeannine travelled lo Zambia in May and October, both funded by her own private means. In
May, a cow purchased by Pastor Jeannine fed over 1500 men and almost 1000 also responded to the gospel
message. 150 women were also ministered to. receiving clothing, fr￿d, soap and female sanitary items. We are
still awaiting a final report from the EFZ (Evangelical Fellowship of Zambia) regarding the October visit.
Flnancial review
. Going concern
After making appropriate enquiries, the TTUStees have a reasonable expectation that the Charity has adequate
resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt
the going concern basis in preparing the financial statements. Further details regarding the adoption of the going
concem basis can be found in the accounting policies.
Page 4

INTERNATIONAL CHRISTIAN MISSION
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
b. Reserves policy
The charty maintains free reserves to enable the charity to continue in operation for the short term. The aim is
to hold reserves equivalent to three months operating costs which is approximately £14,000. Currently, free
reserves stand at £10.534. The intention is to continue to build reserves to a suitable level over the coming
years.
c. SurpSus forthe year
The charty achieved a surplus for the year of £3.603 (2023 - £10.193). Of this, a deficit of £1,131 (2023
surplus of £2,026) relates to general funds and a surplus of £4.734 {2023 - surplus of £8,167) to restricted funds.
Structure, governance and management
a. Constitution
International Christian Mission is a registered charity, number 1080149, and is constituted under a Trust deed
dated 20 March 2000 as amended by a Deed ofAmendment dated 16 January 2016.
b. Methods of appointment or election of Trustees
The management of the Charity is the responsibilty of the Trustees who are elected and CO<JPted under the
terms of the Trust deed.
c. Organisational structure and decision-making policies
ICM (Intemational Christian Mission) was conceived as a ministry umbrella under which many churches would
be born. The first branch of the ministry, ICM Wye Pentecostal Church, became Ashford Pentecostal Church in
2004 when the church relocated. To date. Ashford Pentecostal Church continues to carry all the weight of ICM.
The Senior Pastor submits the vision and direction of the charty to the board of trustees who are then
responsible for the overall decision making. stafring and expenditure. Day-to4ay decisions are made by the
Pastor, supported by the administrator, whilst major decisions are made together with the whole leadership
team.
d. Financial risk management
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the
operations and finances of the Charity. and are satisfied that systems and procedures are in place to mitigate
exposure to the major risks.
Page 5

IKrERNATIONAL CHRISTIAN MISSION
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Plans for future periods
In the long-term. we are praying and believing for our own premises, which can accommodate our worship
services and offices under one roof. as well as allowing us to expand our Community OLrtreach. Our Building
Fund saw a miracle of a large one-off gift and we pray for many more such miracles in the Coming years.
Securing a pemianent place of worship in a convenient location will faciltste the work of the ministry, increase
the bond of fellowship. and maximise the effectiveness of our outreach.
Increasingly, Pastor Evangile, along with the Leadership Team, will be serving this local church while Pastors
Enoch and Jeannine wll be focusing on intemational outreaches. For the Democratic Republic of Congo, we are
looking to spearhead a socioeconomic project to bring relief to the fire-devastated and war-torn town of Bukavu,
whilst for Rwanda we intend to keep assisting them in their effort to complete their church building. What the
Rwerere church has accomplished so far is very impressive considering the socio*conomic level of the local
community.
As for the prison outreach in Zambia. this is a field of outstanding breakthrough. It shall go from strength to
strength. We believe that, in the near future, some membeTS of our community will start, by their own means.
accompanying these founders in their intemational outreaches
Statement of Trustees. responsibilities
The Trustees are responsible for preparing the Trustees. report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally A¢￿pIed Accounting
Practice).
The law applicable to Charities in England & Wales requi￿$ the Trustees to prepare financial statements for
each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources
and application of resources. including its income and expendsture. for that period. In preparing thes@ financial
statements, the Trustees are required to:
select suitable accounting policies and then appty them consistently-
observe the methods and principles of the Charities SORP {FRS 102);
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards {FRS 102) have been followed, subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the
Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Chariws transactions and disclose with reasonable accuracy at any time the financial position of the Charity
and enable them to ensure that the financial statements Comply viith the Charities Act 2011, the Charity
(Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for
safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by:
Dr M Fonge
(Chair of Trustees)
Date: 23 August 2025
Page 6

INTERNATIONAL CHRISTIAN MISSION
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Independent examiner's report to the Trustees of International Christian Mission ('the Charity.)
report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31
December 2024.
Responsibilities and basls of report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 ('the 2011 Act,).
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and
in carrying out my examination I have followed the applicable Directions given by the Charity Commission under
section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting
and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 1021 in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice
issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
l understand that this has been done in order for the accounts to provide a true and fair view in accordance with
the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January
2015.
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 that in any material respecL
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act., or
the accounts do not accord with those records., or
the accounts do not comply with the applicable requirements conceming the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a 'true and fairf view which is not a matter considered as part of an independent
examination.
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.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities
{Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's
Trustees those matters l am required to state to them in an Independent examiner's report and for no other
purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than
the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed..
Andrew John Childs, FCA
Dated: 3 September 2025
Magee Gammon
Chartered Accountants
Henwood House
Henwood
Ashford
Kent
TN24 8DH
Page 7

IKrERNATIONAL CHRISTIAN MISSION
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Total
funds
2023
Note
Income from:
Donations and legacies
Investments
3,675
1,516
55,407
59,082
1,516
59, 644
602
Total income
5.191
55.407
60,598
60,246
Expenditure on:
Charitable activities
56,538
56,995
50, Q53
Total expenditure
$6.538
56.995
50,053
Net movement in funds
4,734
(1,131)
3,603
10. 193
Reconclllatlon of funds:
Total funds brought foward
Net movement in funds
43,922
4.734
11.665
(1,131)
55,587
3,603
45.394
10. 193
Total funds carried forward
48,656
10,534
59,190
55,587
The Statement of financial activtiies includes all gains and losses recognised in the year.
The notes on pages 10 to 19 fomi part of these financial statements.
Page 8

IKrERNATIONAL CHRISTIAN MISSION
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Note
Current assets
Debtors
Cash at bank and in hand
10
2,528
58.790
1,361
55,883
61.318
57,244
Creditors: amounts falling due within one
year
(2.128)
(1.657)
Net current assets
59,190
55.587
Total net assets
59.190
55,587
Charity funds
Restricted funds
Unrestricted funds
13
13
48,656
10,534
43,922
11,665
Total funds
59,190
55,587
The financial statements were approved and authortsed for issue by the Trustees and signed on their behalf by:
Dr M Fonge
(Chair of Trustees)
Date: 23 August 2025
The notes on pages 10 to 19 fomi part of these financial statements.
Page 9

INTERNATIONAL CHRISTIAN MISSION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
General inforniation
Intemational Christian Mission is a charity registered in England and Wales under number 1080149. The
principal office is 1 st and 2nd Floor. 65 High Street. Ashford. Kent, TN24 8SG.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP {FRS 102)
Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities
preparing their accounts in accordance wtth the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Chariknes Act 2011.
The financial statements have been prepared to give a 'true and fairf view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true
and faiff view. This departure has involved followng the Charities SORP (FRS 102) published in
October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended
Practice effective from 1 April 2005 whtch has since been withdrawn.
Intemational Christian Mission meets the definition of a public benefit entty under FRS 102. Assets
and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in
the relevant accounting policy.
2.2 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the
income will bè received and the amount of income receivable Can be measured reliably.
Income tax recoverable in relation to investrnenl income is recognised at the time the investment
income is receivable.
2.3 Expendlture
Expendtture is recognised once there is a legal OT constructive obligation to transfer economic benefit
to a third party, Éi is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligatFon can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the totsl of direct costs and shared costs, including support costs
involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly
to that actmty. Shared costs which contribute to more than one activity and support costs which are
not attribLrtable to a single activty are apportioned between those activtties on a basis consistent with
the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use.
Expenditure on charttable activities is inCu￿ed on directly undertaking the activities which further the
Charity's objectives. as well as any associated support costs.
All expenditure is inclusive of Ir￿0verable VAT.
2.4 Interest recelvable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Charity-. this is normally upon notification of the interest paid or payable by the
institLrtion wtth whorn the funds are deposited.
Page 10

INTERNATIONAL CHRISTIAN MISSION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng pollcles (continued)
2.5 Glft Ald
In the case of a Gift Aid payment made within the Group, income is accrued when the payment is
payable to the Parent Charity under a legal obligation. Measurement is at the fair value receivable,
which will nomially be the transaction value.
Where the right to receive Grft Aid has been established. the amount recetvable is recognised as
income in the Statement of financial activities.
2.6 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.7 Cash at bank and In hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
2.8 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable thal a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliably.
Liabiltties are recognised at the amount that the Charity anticipates it will pay to settle the debt or the
amount it has received as advanced paJThents for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts. discounted at the pre-tax discount rate that reflects the risks specifi¢ to the liability. The
unwinding of the discount is recognised in the Statement of financial activities as a finan¢e cost.
2.9 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are iniiially recognised at transaction value and subsequentty
measured at their settlement value with the exception of bank loans which are subsequently
measured at amortised cost using the effective interest method.
Page 11

INTERNATIONAL CHRISTIAN MISSION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies {continued)
2.10 Pensions
2.11 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 and which have not been designated for other
purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial
statements.
Restricted funds are funds which are to be used in accordance with specrfic restrictions irnposed by
donors or which have been raised by the Charty for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Investment income. gains and losses are allocated to the appropriate fund.
Income from donations and legacies
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Donations
3.675
55,407
59,082
Reslricted Un￿stn.¢ted
funds
funds
2023
2023
Total
funds
2023
Donations
Similar incoming resources
8,655
50, 883
106
59,538
106
8,655
50, 989
59, 644
Investment income
Restricted
funds
2024
Total
funds
2024
Bank interest re￿[Vable
1,516
1.516
Page 12

INTERNATIONAL CHRISTIAN MISSION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Investment income (continued)
Restricted
funds
2023
Total
funds
2023
Bank interest receivable
602
602
Analysis of expenditure on charitable activities
Summary by fund type
Restricted Unrestricted
funds
funds
2024
2024
Total
2024
Charitable activities
457
56,538
56,995
Restricted Unrestricted
funds
funds
2023
2023
Total
2023
Charitable activities
2, 164
47,889
50.053
Page 13

INTERNATIONAL CHRISTIAN MISSION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Anatysis of expenditure by activitie5
Activities
undertaken
directty
2024
Support
costs
2024
Total
funds
2024
Charitable activities
29.019
27,976
56.995
Activities
undertaken
directly
2023
Support
costs
2023
Tot81
funds
2023
Charitable activities
27,221
22, 832
50.053
Independent examlnerfs remuneratlon
The independent examinerfs remuneration amounts to an independent examiner fee of £1,638 (2023
- £1,452), and payroll services of £522 {2023- £5161.
Staff costs
2024
2023
Wages and salaries
ContribLrtion to defined contribution pension schemes
31,168
787
28. 135
678
31,955
28.813
The average number of persons employed by the Charity during the year vrds as follows".
2024
2023
Pastoral
Administration
No employee received remuneration amounting to more than £60,000 in either year.
Page 14

INTERNATIONAL CHRISTIAN MISSION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees. remuneration and expenses
During the year. one or more Trustees has been paid remuneration or has received other benefits from
an employment with the Charty as Pastor. The value of Trustees. remuneration and other beneffts was
as follows:
2024
2023
Dr E Rubaduka
Remuneration
Pension contributions paid
21,976
787
19,800
678
During the year ended 31 December 2024, expenses totslling £Nil were reimbursed or paid directly to no
Trustees (2023 £Nil) in respect of their duties as twstees of the charty. The expenses relate to
reimbursed out of pocket expenses. which Can include travel, ¢onferen¢es and other expenses.
10. Debtors
2024
2023
Due within one year
Other debtors
2,528
1,361
11. CredltorJ: Amounts falllng due wfthln one year
2024
2023
(Xher taxation and social security
Other creditors
Accruals and defe￿ed income
276
118
1,734
103
102
1,452
2,128
1, 657
12.
Financial instruments
2024
2023
Financial assets
Financial assets measured at fair value through income and expenditure
58,790
55, 883
Financial assets measured at fair value through income and expenditure comprise of bank and cash
balances.
Page 15

INTERNATIONAL CHRISTIAN MISSION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
13. Statement of funds
Statement of funds - current year
Balance at
31
December
2024
Balance at 1
January
2024
Transfers
inlout
Income Expenditure
Unrestrtcted funds
Designated funds
Mission fund
582
(1.201)
1.080
461
General funds
General Funds
11,083
55,407
155,337
(1,080)
10,073
Total Unrestrfcted funds
11,665
55.407
156,538)
10,534
Restricted funds
Building Fund
Mission Fund
Rwerere Fund
Boxes of Hope
43.872
4.689
63
414
48.561
{63)
1320)
{74)
50
43,922
5,191
{457)
48,656
Total of funds
55,587
60,598
156.995>
59,190
Page 16

INTERNATIONAL CHRISTIAN MISSION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
13. Statement of funds {continued)
Statement of funds - prior year
Balance at
31
December
2023
Balance al
l January
2023
TransferB
I￿out
Income Expenditure
Unrestricted funds
Designated funds
Mission fund
576
(1,074)
1,080
582
General funds
General Funds
9,063
50.989
(47,889)
(1,080)
11,083
Total Unrestrlcted funds
9.639
50.989
(48.963)
11,665
Restricted funds
Building Fund
Disaster Fund
Boxes of Hope
34.889
8.983
239
35
43,872
(239)
(851)
866
35, 755
9.257
(1,090)
43.922
Total of funds
45,394
60.246
(50,053)
55,587
Page 17

IMrERNATIONAL CHRISTIAN MISSION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
14. Summary offunds
Summary of funds - current year
Balance at
31
December
2024
Balance at 1
January
2024
Transfers
inlout
Income Expendlture
Designated funds
General funds
Restricted funds
582
11,083
43,922
{1,201)
155.337)
(457)
1,080
(1,080)
461
10,073
48.656
55,407
5.191
55,587
60.598
156.995)
59,190
Summary of funds- prioryear
Balance at
31
DgGember
2023
Balance at
1 January
2023
Trdnsfa
i￿out
Income Expendilure
Designated funds
General funds
Restricted funds
576
9,063
35, 755
(1.074)
(47,889)
(1.090)
1,080
(1,080)
582
11,083
43,922
50.989
9.257
45,394
60,246
(50.053)
55,587
15. Analysls of net assets between funds
Analysis of net assets between funds - current period
Restricted Unrestrfcted
funds
funds
2024
2024
Total
funds
2024
Current assets
Creditors due within one year
48,656
12,662
(2,128)
61.318
(2,128)
Total
48,658
10,534
59,190
Page 18

IiirERNATIONAL CHRISTIAN MISSION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
15. Analysis of net assets between funds Icontlnued)
Analysls of net assets between funds - prior period
Restsicted Unrestricted
funds
fvnds
2023
2023
Total
funds
2023
Current assets
Creditors due within one year
43.922
13,322
(1,657)
57.244
(1,657)
Total
43, 922
11,665
55,587
16.
Purpose of funds
Desi
nated funds
The Mission fund represents amounts set aside by the twstees to be used in support of the overseas
Mission. including supporting widows and orphans in the Congo. The transfer from the General fund to the
Designated Mission fund represents the amount set aside Month￿ by the church to cover the children's
school fees.
Restricted funds
The Building fund represents amounts received towards the cost of purchasing a pennanent building.
The Mission fund represent amounts re￿iVed to be used in support of the overseas Mission, including
supporting widows and orphans in the Congo.
The Rwerere Fund was initially set up to provide help for the Health Centre in Rwerere but is currently
being used to support the Rwerere church in their building project
The Boxes of Hope fund was to provide parcels to children and familities without the bare necessities.
These parcels contained food supplies for the whole famity. essential househoEd items, activities and
wellbeing resources, information on other support and messages of hope. ICM is one of 244 churches in
the UK partnered with TLG to deliver these parcels.
17.
Pension commitments
The charty operates a defined contributions pension scheme. The assets of the scheme are held
seperately from those of the charity in an independently administered fund. The pension cost charge
represents contributions payable by the charity to the fund and amounted to £787 {2023 £678).
Contributions totalling £118 (2023 - £102) ￿Ere payable to the fund at the balance sheet date and are
included in creditors.
18. Related party transactlons
Other than the transactions disdosed in note 9. there were no transactions with related parties in the year
(2023 - none)
Page 19