## **JESUS CALLS EUROPE** ## **TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED** **31[st ] MAY 2022** **CHARITY NO: 1089116** 0 ## **JESUS CALLS EUROPE** ## **TRUSTEES’ REPORT** ## **LEGAL AND ADMINISTRATIVE INFORMATION** Trustees Dr. Paul Dhinakaran Mr. Alfred Brainerd Mrs. Rebecca Brainerd Rev.TMI Sathyiaraj Mr. Samuel Paul Dhinakaran Secretary Mrs.Rebecca Brainerd Charity number 1089116 Registered office 11B Norwood Road Southall Middlesex UB2 4EA Independent Examiner RIVERSIDE ACCOUNTING SERVICES Ltd 23 Anchor Street Leicester LE4 5PU Principal address 11B Norwood Road Southall Middlesex UB2 4EA Bankers HSBC 4 Wangey Road Chadwell Heath Romford Essex RM6 4DD 1 ## **JESUS CALLS EUROPE** ## **CONTENTS** ||**Page**| |---|---| |Trustees Report|3-4| |Independent Examiners Report|5| |Statement of Financial Activities|6| |Balance sheet|7| |Notes to accounts|8-11| 2 ## **Trustees’ annual report for the period from: 01 June 2021 to: 31 May 2022** ## **Charity name: Jesus Calls Europe** ## **Charity registration number: 1089116** ## **Objectives and activities** To advance the Christian religion through the proclamation of the Gospel of Jesus Christ in all its fullness. And to reach out in particular by means of Printed matter, revival meetings, Crusades and through audio & video materials containing inspiring messages. - To comfort the suffering by offering counselling and spiritual help in times of despair. · To bring healing to the broken hearted, giving them hope through prayer - To raise Prayer Intercessors who pray and serve with compassion. ## **Performance** The main area of the charitable activity continues with the dedicated mission of its divine vision towards proclamation of the Gospel of Jesus Christ. Having regard to the guidance published by the Charity Commission, the Trustees continued to provide public benefit by seeking to advance the Christian religion in accordance with the vision. “Praying for the World” is the theme of the Jesus Calls Ministry, and this theme has set the tone for the Charity’s work in 2021-22. Our work on the ground continued, to offer 24*7 prayer support, public worship, nurturing faith and reaching out in service to the local communities. In the last year the online community continues to grow. We have fully embraced digital technologies for our outreach programs any and all engagement. We created a strong digital community that meets each week to support one another pray. Weekly meeting are held on Facebook, Zoom and Google Meet. In-person attendance has started gaining momentum. During the year the Charity organized outreach programs in Oxford and London. We continued to meet together in small groups for prayer. Volunteer Prayer intercessors offered their services 24 hours a day pray over the phone. During the year our volunteers answered 12845 prayer calls from people across all walks of life. A daily prayer service to registered donors celebrating birthdays/anniversaries continued during the year. The digital services offers individuals an option to receive daily promise verses and messages. During this period our website received over 25000 visitors each month. Monthly digital magazine service was started in 2017 now reaches over 12,000 people. ## **Structure, governance and management** JESUS CALLS EUROPE is an unincorporated charity which received charitable status on the 29th October 2001. It has a written constitution, which was ratified on the 15th June 2001. Management Committee: The management committee of the charity are also deemed as the charity’s trustees. Hence, from this point forward to be known as the Management Committee. The members of the Management Committee are elected to serve for a period of three years after which they must be re-elected at the next Trustees Meeting with votes from the other trustees. 3 Jesus Calls Europe has a Management Committee of up to 5 members who meet up quarterly and support the Director and the team for the strategic direction and policy of the charity. At present, the Committee has five members from different backgrounds relevant to the work of the charity. The day to day responsibility for the provision of the services rest with the Director and the Administrative staff. The Director is responsible for ensuring that the charity delivers the services specified and for the day to day operational management of Jesus Calls Europe. ## **Financial review** The charity, with the aid of sound financial management and the support of the trustees, its staff and volunteers generated a positive financial outcome to support all the programs. The Statement of Financial Activities which can be found on page 6 shows a summary of the financial performance for the year. The management committee has examined the charity’s requirements for reserves in the light of the main risks to the organization. It has established a policy whereby 5% of the revenues is put aside as reserve fund. ## **Risk management** The trustees have examined operational and business risks faced by the charity and confirm that they have established systems to mitigate the significant risks. **Reference and administrative details** ## Charity name **Jesus Calls Europe** Registered charity number **1089116** Charity’s principal address **11B Norwood Road, Southall UB2 4EA Names of the charity trustees who manage the charity** **Trustee name** **Office Dates acted if not Name of person (or body) entitled (if for whole year to appoint trustee (if any) any)** - 1 Dr. Paul Dhinakaran - 2 Mr. Alfred Brainerd - 3 Mrs. Rebecca Brainerd - 4 Rev. TMI. Sathiyaraj - 5 Mr. Samuel Paul Dhinakaran ## **Approval** This report was approved by the trustees on 03 March 2023 and signed on its behalf. 4 ## **INDEPENDENT EXAMINER’S REPORT** ## **TO THE TRUSTEES OF JESUS CALLS EUROPE** I report on the accounts of the Charity for the year ended 31[st ] May 2022, which are set out on pages 6 to 11. ## **Respective responsibilities of trustees and examiner** As the charity’s trustees you are responsible for the preparation of the accounts; The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011Act) and that an independent examination is needed. It is my responsibility to examine the accounts under section 145 of the 2011 Act, to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act, and to state whether particular matters have come to my attention. ## **Basis of independent examiner’s report** My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. ## **Independent examiner’s statement** In connection with my examination, no material matter has come to my attention: 1. Which gives me reasonable cause to believe that in any material respect the requirements - to keep accounting records in accordance with section 130 of the 2011 Act; and - to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; or 2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## **Subodh Patel** MAAT Independent Examiner Riverside Accounting Services Ltd 23 Anchor Street Leicester LE4 5PU Dated: 1[st] March 2023 5 ## **JESUS CALLS EUROPE** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 31st MAY 2022** ## **Summary of Income and Expenditure** |**Incoming from:**
Donations & Legacies
Investment income – interest received
**Total incoming resources**
**Expenditure on:**
Costs of generating funds
Direct Charitable Activities
Governance costs
Donations made
**Total resources expended**
**Net Income / (expenditure) for the year**
Funds balances at 1stJune 2021
Funds balances at 31stMay 2022|**Restricted Unrestricted**
**Funds**
**Funds**
**2022**
**2021**
**Notes**
£
£
£
£
- 135,617 135,617 188,380
-
14
14 32
2
- 135,631 135,631 188,411
3
-
8,250
8,250
8,000
4
-
83,393
83,393
76,836
5
-
16,952
16,952
13,431
6
-
40,304
40,304
57,401
7
-**148,899 148,899** **155,668**
**-(13,268) (13,268)**
**32,743**
- 136,604 136,604 103,861
**- 123,336 123,336 136,604**| |---|---| The statement of financial activities includes all gains and losses recognized in the year. All income and expenditure derive from continuing activities. The notes on pages 8 to 11 form part of these financial statements 6 ## **JESUS CALLS EUROPE** ## **BALANCE SHEET AS** |**AT 31st MAY 2022**
**Current Assets**
Debtors
Notes
8
**2022**
£
4,401
Cash at bank and in hand
9
123,697
**128,098**
**Creditors:**amounts falling due within one
Year
10
( 4,762)
**Net Current Assets / (Liabilities)**
**Income Funds:**
Restricted Funds
Unrestricted Funds
11
**Total Funds**|£

**123,336**
-
123,336
**123,336**|**2021**
£
6,698
135,903
**141,791**
(5,187)
**136,604**
-
136,604
**136,604**| |---|---|---| The accounts were approved by Trustees on **:** 03 March 2023 **Approved** ................................................................ **Trustee (** Mr. Alfred Brainerd) ................................................................ **Trustee** (Mrs. Rebecca Brainerd) 7 ## **JESUS CALLS EUROPE** ## NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[st ] MAY 2022 ## 1 **Accounting policies** ## 1.1 **Accounting convention** The accounts have been prepared in accordance with the charity's [governing document], and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102. The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## 1.2 **Going concern** At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the accounts. ## 1.3 **Charitable funds** Unrestricted income funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes. Restricted funds are subject to the spending restrictions imposed by the fund provider. ## 1.4 **Incoming resources** Income is recognized when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. ## 1.5 **Resources expended** ## Expenditure and Liabilities Liability recognition – Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. ## Governance costs Includes costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. 8 ## 1.6 **Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. ## 1.7 **Financial instruments** The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## _**Basic financial assets**_ Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## _**Basic financial liabilities**_ Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. |**2.**
**INCOMING RESOURSES**
**Restricted**
**Unrestricted**
**2022**
£
Donations & Other Income
135,617
Investment Income- Bank Int.
14
135,631|**Total**
**2022**
£
135,617
14
135,631|**Total**
**2021**
£
188,380
32
188,411| |---|---|---| Donations were received from a number of sources during the year. |**3.**|**COSTS OF GENERATING FUNDS**|**Restricted**|**Unrestricted**|**Total**|**Total**| |---|---|---|---|---|---| |||**Funds**|**Funds**|**2022**|**2021**| |||£|£|£|£| ||Costs of generating Voluntary Income|-|...8,250|8,250|
8,000| 9 ## **JESUS CALLS EUROPE** ## NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31st May 2022 |**4.**
**CHARITABLE ACTIVITIES**
**Restricted**
**Funds**
**Service delivery**
Staff costs
£
-
Events
-
Travel
-
Websites
-
Equipment purchases
Other costs
-
-
**Support costs**
Premises costs
-
Other costs
-
-

**5.**
**GOVERNANCE**
**Restricted**
**Funds**
Staff costs
£
-
Independent Examiner charges
-
-
**6.**
**DONATIONS**
**Restricted**
**Funds**
JCE - Australia
£
-
JCE - Canada
-
JCE - Singapore
-
JCE - Sri Lanka
-
JCE - Prayer Tower- Israel
-
JCE - Karunya - Israel
-
-
**7.**
**Total Resources Expended**
**Staff**
Cost of generating funds
-
Service Delivery
58,601
Support
-
Governance costs
15,752
Donations made
-
**74,353**|**Unrestricted**
**Funds**
£
58,601
5,422
476
985
160
565
15,934
1,250


83,393
**Unrestricted**
**Funds**
£
15,752
1,200
16,952
**Unrestricted**
**Funds**
£
11,449
19,694
7,017
2,143
-
-
**40,304**
**Other**
8,250
7,608
17,184
1,200
40,304
**74,546**|
| |---|---|---| No Members of the trustees received any salaries or expenses in the year. |**Staff costs:**
Salaries
Pension costs|**2022**
£
71,231
3,122

74,353
|**2020**
£
51,296
2,505
53,801| |---|---|---| 10 ## **JESUS CALLS EUROPE** ## NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31st May 2022 No employee earned £60,000p.a. or more. The average number of employees, (full time equivalents) analysed by function was: |Service Delivery
Governance
**8**
**Debtors**
Prepayments
Trade debtors
Wages
Other debtors
**9**
**Cash at bank and in hand**
HSBC – Current


HSBC – Savings
CAF – Current
CAF – Savings
Rainbow TV
**10** **Creditors and accruals**
Pension
Taxation and Social Security
Accruals
**11.** **Unrestricted Funds**
Own funds|**2022**
1.6
0.4
2.0
**2022**
£
-
3,949
452
-
**4,401**
**2022**
£
20,337
93
22,498
80,638
131
**123,697**

**2022**
£
1,023
2,229
1,510
**4,762**
**2022**
£
**123,336**|**2021**
1.6
0.4
2.0
**2021**
£
-
3,949
2,749
**6,698**
**2021**
£
14,115
93
40,129
80,625
131
**135,093**
**2021**
£
991
1,551
900
**3,486**
**2021**
£
**103,861**| |---|---|---| 11