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2025-05-31-accounts

JESUS CALLS EUROPE

TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED

31[st ] MAY 2025

CHARITY NO: 1089116

0

JESUS CALLS EUROPE

TRUSTEES’ REPORT

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Dr. Paul Dhinakaran Mrs. Rebecca Brainerd (Chair ) Rev.TMI Sathyiaraj Mr. Samuel Paul Dhinakaran Mr. Arun Thomas

Secretary

Mr. Arun Thomas

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 8-12

3

Trustees' Annual Report

For the period from: 01 June 2024 to: 31 May 2025

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.

Performance

As we reflect on our charitable activity for 2024-25, we are grateful for another year of dedicated service in proclaiming the Gospel of Jesus Christ. Our vision to advance Christian religion continues to guide our efforts, and we are encouraged by the growth we have witnessed.

Our theme 'Praying for the World' has continued to be central to our initiatives this year, as we strive to make a meaningful impact on the lives of those seeking spiritual support and guidance.

Our prayer support services remain a cornerstone of our ministry. We continue to offer 24 hours of continuous telephone prayer support, made possible by the tireless commitment of our dedicated volunteers. Our public worship services have maintained strong attendance, with believers gathering regularly for prayer, fellowship, and spiritual encouragement.

This year, our volunteer Prayer Intercessors have answered approximately 10,500 calls from individuals across all walks of life. This represents an increase from the previous year and demonstrates the growing need for prayer support in our communities.

Our digital services continue to flourish as a vital channel for reaching people wherever they are. Our daily and monthly prayer video updates have seen continued strong engagement, featuring inspirational messages and personal testimonies of faith. Our monthly themed videos have consistently garnered over 12,000 views each, reflecting growing interest in our content.

Our monthly digital magazine service, which began in 2017, continues to thrive and reach subscribers with encouraging content. Social media engagement has also continued to grow, allowing us to connect with a wider audience and share messages of hope and faith.

We are grateful for the partnerships and support that have enabled us to expand our reach and deepen our impact this year. As we look forward, we remain committed to our mission and to serving those in need of prayer and spiritual support.

Structure, governance and management

JESUS CALLS EUROPE is an unincorporated charity which received charitable status on 29 October 2001. It has a written constitution, which was ratified on 15 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.

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 Executive 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 4 volunteers generated a positive financial outcome to support all the programs.

The Statement of Financial Activities which can be found on page 7 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

Reference and administrative details
Charityname Jesus Calls Europe
Registered charitynumber 1089116

Charity's principal address: 11B Norwood Road, Southall UB2 4EA

Names of the charity trustees who manage the charity

Trustee name Office (if any) Dates acted if not for
whole year		 Name of person (or
body) entitled to
appoint trustee (if
any)
Dr. Paul Dhinakaran
Mr. Arun Thomas Secretary
Mrs. Rebecca
Brainerd		 Chair
Rev. TMI. Sathiyaraj
Mr. Samuel Paul
Dhinakaran

Approval

This report was approved by the trustees on 24[th] November 2025 and signed on its behalf.

5

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 2025, which are set out on pages 6 to 12.

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

  2. to keep accounting records in accordance with section 130 of the 2011 Act; and

  3. 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

  4. 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: 24[th] November 2025

6

JESUS CALLS EUROPE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st MAY 2025

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 2024
Funds balances at 31stMay 2025		 Restricted Unrestricted
Funds
Funds 2025
2024
Notes
£
£
£
£
- 79,566 79,566 108,970
-
497
4971,243
2
- 80,063 80,063 110,033
3
-
8,625
8,625
9,300
4
-
53,005
53,005
81,790
5
-
9,887
9,887
24,667
6
-
21,618
21,618
40,304
7
-93,135 93,135 156,051
-(13,072) (13,072) (46,029)
- 37,495 37,495 83,523
- 24,423 24,423 37,495

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 9 to12 form part of these financial statements

7

JESUS CALLS EUROPE

BALANCE SHEET AS

BALANCE SHEET AS
AT 31st MAY 2025
Current Assets
Debtors
Notes
8
2025
£
12,255
Cash at bank and in hand
9
16,109
28,364
Creditors:amounts falling due within one
Year
10
( 3,940)
Net Current Assets / (Liabilities)
Income Funds:
Restricted Funds
Unrestricted Funds
11

Total Funds		 £
24,423
-
24,423
24,423		 2024
£
11,023
30,835
41,858
(4,362)
37,495
-
37,495
37,495

The accounts were approved by Trustees on : 28[th] November 2025

Approved ................................................................ Trustee ( Mrs. Rebecca Brainerd)

8

JESUS CALLS EUROPE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31[st ] MAY 2025

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.

9

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
2025
£
Donations & Other Income
79,566
Investment Income- Bank Int.
497
80,063		 Total
2025
£
79,566
497
80,063		 Total
2024
£
108,790
1,243
110,033

Donations were received from a number of sources during the year.

3. COSTS OF GENERATING FUNDS Restricted Unrestricted Total Total
Funds Funds 2025 2024
£ £ £ £
Costs of generating Voluntary Income -
...8,625		 8,625
09,000

10

JESUS CALLS EUROPE

NOTES TO THE ACCOUNTS (continued)

FOR THE YEAR ENDED 31st May 2025

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
43,515
Support
-
Governance costs
8,087
Donations made
-
51,602		 Unrestricted
Funds
£
43,515
3,922
-
844
-
377
4,275
73

53,005
Unrestricted
Funds
£
08,087
1,800
9,887
Unrestricted
Funds
£
04,285
16,552
782
-
-
-
21,618
Other
8,625
5,143
4,347
1,800
21,618
41,534

Total
2025
Total
2024
£
43,515
£
54,890
3,922
4,032
-
-
844
582
-
377
-
585
4,275
18,700
73
3,000
53,005
81,790
Total
2025
Total
2024
£
08,087
£
23,167
1,800
1,500
9,887
24,667
Total
2025
Total
2024
£
04,285
£
9,655
16,552
28,404
782
1,339
-
906
-
-
-
-
21,618
40,304
2025
2024
8,625
9,300
48,658
60,090
4,347
21,700
9,887
24,667
21,618
40,304
93,135
156,061

No Members of the trustees received any salaries or expenses in the year.

Staff costs:
Salaries
Pension costs		 2025
£
47,779
3,823

51,602
 2024
£
77,392
5,046
82,438

11

JESUS CALLS EUROPE

NOTES TO THE ACCOUNTS (continued)

FOR THE YEAR ENDED 31st May 2025

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
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		 2025
2024
1.4
1.4
0.6
0.6
2.0
2.0
2025
2024
£

£
3,949
3,949
616
1,174
7,690
5,900
12,255
11,023
2025
2024
£
2,919
£
3,846
97
93
139
1,671
12,823
25,093
131
131
16,109
30.835
2025
2024
£
£
1,415
1,415
725
1,447
1,800 1,500
3,940
4,362
2025
£
24,423
2024
£
---37,495

12