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2023-09-30-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

OC International UK

(A company limited by guarantee) Charity registration number: 1099900 Company registration number: 04748877

Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester PO18 8NF

OC INTERNATIONAL UK

CONTENTS

Reference and Administrative Details 1
Trustees' Report 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 16

OC INTERNATIONAL UK

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees Revd Peter James Cockrell Victor George Walker Roger Purdom Simon Allaby Tamsin Outridge Charity Registration 1099900 Number Company Registration 04748877 Number The charity is incorporated in England. Registered Office 30B Teville Road Worthing West Sussex BN11 1UG Independent Examiner G W Schulz ACMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester PO18 8NF Bankers CAF Bank 25 Kings Hill Ave Kings Hill West Malling ME19 4JQ

Page 1

OC INTERNATIONAL UK

TRUSTEES' REPORT

The Trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 30 September 2023.

Objectives and activities

Objects and aims

The charity's objects are to advance the Christian faith in accordance with its Statement of Beliefs and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the charity.

Public benefit

The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

The board has analysed its activities and the moneys it has spent and believes there is public benefit in each geographical area where resources are applied. The following paragraphs indicate the results of the analysis. Areas of activity undertaken or supported by the charity include training and capacity building, providing pastoral care, partnership development, research and the provision of written or recorded resource materials. Geographically, the charity has work in Austria, Spain and the United Kingdom. The charity gives small grants of various sizes to Alliance partners in Colombia, Italy and the United States. In all areas, local Alliance workers are training and building capacity among leaders, whose communities and churches are better led to cope with varying circumstances including economic hardship, local persecution, or historical negative attitudes to minority communities. In every instance, the wider local community will benefit from the positive impact of the Christian church or community.

Achievements and performance

Activities were limited again during this financial year because of the continuing aftermath of the Covid pandemic. The Board hosted its fourth ‘Encouragement for Leaders’ retreat Conference which had been postponed the previous autumn. There were 28 delegates from churches around southern England. One delegate had travelled from Austria. The feedback was very positive and appreciative. The Board is now planning for its fifth Retreat in 2024.

One of the Board members visited our worker in Austria and this pastoral visit was much appreciated. He also visited Tanzania again as part of an ongoing ministry. The team conducted six conferences in the region of Mbeya, Tanzania. The one-day conferences focussed on gospel-centred bible teaching. The sessions were well attended, mainly by church pastors and elders plus church volunteers and extended family members. The total number of church leaders reached would be about 100-200. The visiting team were able to bring comfort to their host and interpreter who had lost his 10 year-old daughter to sepsis. A second trip took place in May of this year. We returned to Mbeya for more Gospel Partnership conferences. Over 150 leaders gathered for the six regional conferences. We also had a meeting with the principle of a newly established Bible College in Mbeya city. He asked if we would consider having a teaching role whenever in Tanzania. We will return in November this year.

Page 2

OC INTERNATIONAL UK

TRUSTEES' REPORT

A monthly prayer bulletin has been sent out to over one hundred friends to inform them about the work of OC UK and other branches of the OC ministry.

Our Treasurer and his wife have been encouraged by the continuing involvement in UK ministry as they continued to include mentoring young Christian individuals, couples and parents in their 20s and 30s. They have seen a flow of visitors to their home, hosting and ministering to many needing a break from stressful situations including the death of their OC boss. They have had the opportunity to visit their homeland (USA) and spend time with fellow mission people. They attended the OC Personnel Enrichment Programme. They were able to catch up with a number of those who were in their youth group back in the 1990s. They joined in the Encouragement for Leaders Retreat in April 2023.

The workers in Austria have had continuing health concerns within their family. As far as their work is concerned they have been getting more involved in various aspects of ministry. They were able to have some relaxing times with family and friends in the USA. They had a visit from one of the OC UK Board members. This was much appreciated. They have seen the work of the Evangelical Alliance in Vienna grow across the churches. From a few churches involved there are now over thirty. The church they attend has continued its work in Ukraine in bringing humanitarian aid to a local church in western Ukraine. Our worker is hoping to join a pastoral training team to go monthly to Ukraine. The couple have started a new home group in their home. There is a vision to expand the OC Austria Team so that the ministry in Austria and Central Asia will continue in the future.

A couple based in the UK, as leaders of a local Arabic Church, had another challenging but exciting year. They saw the launch of an academic course of biblical counselling which they are running. They have continued to see growth and maturity within the church and increasing encouragements between the members. They had a trip to Sweden to teach and train on biblical counselling. They had a trip to Naples where the wife attended a Board meeting with the mission that hosts the Biblical Counselling course. The church has started free English classes each week and there is a good attendance. They are involved in training Christian Arabic church in the south of the UK, helping them to discover their gifts and get involved in pastoral care. They have seen many encouragements in their ministry and they have had opportunities for rest in their busy schedule.

In all of the above activities it is clear that all the work undertaken, whether in other countries or in the UK, has benefited many people of all ages, both the UK and around various countries.

OC UK are part of the Global Alliance of One Challenge International. This has 15 Mobilisation Centres around the world and OC UK has participated in Zoom bi-monthly calls during the year in partnership with like-minded people.

The charity ceased to rent the offices as there are no longer the requirements for their usage.

In all of the above activities it is clear that all the work undertaken, whether in other countries or in the UK, has benefited many people of all ages, both the UK and around various countries.

Page 3

OC INTERNATIONAL UK

TRUSTEES' REPORT

OC UK are part of the Global Alliance of One Challenge. This has 15 Mobilisation Centres around the world and OC UK has participated in Zoom bi-monthly calls during the year in partnership with like-minded people.

OC UK has also participated in a monthly online call with its European partners. This is for friendship, encouragement and fellowship.

During this financial year a former chair of OC UK took part in two conferences - 1) Vancouver in February 2023 and 2) the OC GA meetings which took place in Malaga in May 2023.

The Board will continue to ensure that its work provides public benefit both in the UK and in other countries.

Financial review

Policy on reserves

It is the charity’s policy to hold in reserves a minimum of 3 months average operational expenditure adjusted by the addition of the maximum total insufficient support level balance as agreed by Board policy.

Principal funding sources

The charity has received adequate income to achieve its objectives for the year. The trustees are satisfied the charity has sufficient reserves to meet all obligations.

Going concern

After making appropriate enquiries, the trustees 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.

Structure, governance and management

Nature of governing document

The charity is constituted under a Memorandum of Association dated 30 April 2003 and is a registered charity number 1099900.

Recruitment and appointment of Trustees

The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.

Organisational structure

The Trustees meet at approximately ten to twelve week intervals to agree policies and action on strategic and legal matters, governance and finance. Decisions, including the appointment of Trustees, are taken by consensus and if necessary by formal majority vote.

Page 4

OC INTERNATIONAL UK

TRUSTEES' REPORT

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 our exposure to the major risks.

Statement of Responsibilities

The Trustees (who are also the directors of OC International UK for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company 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.

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

The annual report was approved by the Trustees of the charity on 4 December 2023 and signed on its behalf by:

......................................... Roger Purdom Trustee

Page 5

OC INTERNATIONAL UK

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF OC INTERNATIONAL UK ('THE COMPANY')

I report to the charity Trustees on my examination of the accounts of the Company for the year ended 30 September 2023.

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

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 OC International UK 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.

...................................... ft G W Schulz ACMA the Chartered Institute of Management Accountants

2 Broadbridge Business Centre Delling Lane Bosham Chichester PO18 8NF

4 December 2023

Page 6

OC INTERNATIONAL UK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2023

Note
Unrestricted
funds
£
Income and Endowments from:
Donations and legacies
3
2,926
Investment income
4
261
Total income
3,187
Expenditure on:
Charitable activities
5
5,654
Total expenditure
5,654
Net expenditure
(2,467)
Transfers between funds
(914)
Net movement in funds
(3,381)
Reconciliation of funds
Total funds brought
forward
15,539
Total funds carried
forward
8
12,158		 Restricted
funds
£
34,116
-
34,116
36,457
36,457
(2,341)
914
(1,427)
7,911
6,484		 Total
2023
£
37,042
261
37,303
42,111
42,111
(4,808)
-
(4,808)
23,450
18,642		 Total
2022
£
85,253
45
85,298
87,512
87,512
(2,214)
-
(2,214)
25,664
23,450

The notes on pages 9 to 16 form an integral part of these financial statements. Page 7

OC INTERNATIONAL UK

(REGISTRATION NUMBER: 04748877) BALANCE SHEET AS AT 30 SEPTEMBER 2023

2023 2022
Note £ £
Current assets
Cash at bank and in hand 18,642 23,450
Net assets 18,642 23,450
Funds of the charity:
Restricted income funds
Restricted funds 6,484 7,911
Unrestricted income funds
Unrestricted funds 12,158 15,539
Total funds 8 18,642 23,450

For the financial year ending 30 September 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The financial statements on pages 7 to 16 were approved by the Trustees, and authorised for issue on 4 December 2023 and signed on their behalf by:

----- Start of picture text -----
.........................................
Roger Purdom
Trustee
----- End of picture text -----

The notes on pages 9 to 16 form an integral part of these financial statements. Page 8

OC INTERNATIONAL UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

1 Charity status

The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the Trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared 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 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

OC International UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Page 9

OC INTERNATIONAL UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

Gift aid

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Interest receivable

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 institution with whom the funds are deposited.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Grant provisions

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Page 10

OC INTERNATIONAL UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

Liabilities

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Fund structure

Unrestricted income funds are general funds that are available for use at the Trustees' discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently 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

OC INTERNATIONAL UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

3 Income from donations and legacies

Donations and legacies;
Donations
Gift aid reclaimed
Other income from
donations and legacies		 Unrestricted
funds
General
£
2,712
214
-
2,926		 Restricted
funds
£
31,977
2,139
-
34,116		 Total
2023
£
34,689
2,353
-
37,042		 Total
2022
£
83,262
1,968
23
85,253

4 Investment income

Unrestricted
funds
General
£
Interest receivable and similar income;
Interest receivable on bank deposits
261		 Total
2023
£
261		 Total
2022
£
45

5 Expenditure on charitable activities

Note
Rent and rates
Heat and light
Insurance
Communications
Office supplies
Bank charges
Ministry expenses
Independent
examination
Grant funding of
activities
6		 Unrestricted
funds
General
£
(73)
-
223
-
732
60
3,632
1,080
-
5,654		 Restricted
funds
£
-
-
-
-
-
-
4,071
-
32,386
36,457		 Total
2023
£
(73)
-
223
-
732
60
7,703
1,080
32,386
42,111		 Total
2022
£
902
273
(17)
245
1,827
90
3,545
1,080
79,567
87,512

Page 12

OC INTERNATIONAL UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

6 Grant-making

Grants to individuals Unrestricted
funds
General
£
-
-		 Restricted
funds
£
32,386
32,386		 Total
2023
£
32,386
32,386		 Total
2022
£
79,567
79,567

7 Trustees remuneration and expenses

No Trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No Trustees have received any reimbursed expenses or any other benefits from the charity during the year.

Page 13

OC INTERNATIONAL UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

8 Funds

Unrestricted funds
General
UK Admin fund
UK fund
Office hosting
Member care
Field visits
Reserves
Restricted funds
Abou Setta fund
Breuel fund
Brown fund
Campbell fund
Cockrell fund
Favarin fund
Grubb fund
Kirk fund
Kraft fund
Pott fund
Prokop fund
Alliance partners fund
Total funds		 Balance
at 1
October
2022
£
2,111
5,888
1,638
64
838
5,000
15,539
766
47
-
269
1,567
1,411
1,450
1,066
1,311
-
24
-
7,911
23,450		 Incoming
resources
£
-
3,007
-
-
180
-
3,187
1,888
550
4,567
-
1,588
1,746
5,700
15,254
63
200
388
2,172
34,116
37,303		 Resources
expended
£
(967)
(4,535)
(152)
-
-
-
(5,654)
(1,493)
(564)
(4,459)
-
(1,254)
(2,088)
(5,938)
(14,692)
(2,432)
(194)
(370)
(2,973)
(36,457)
(42,111)		 Transfers
£
Balance
at 30
September
2023
£
272
1,416
300
4,660
(1,486)
-
-
64
-
1,018
-
5,000
(914)
12,158
(63)
1,098
(33)
-
(108)
-
(269)
-
(54)
1,847
(62)
1,007
207
1,419
(539)
1,089
1,058
-
(6)
-
(18)
24
801
-
914
6,484
-
18,642

The charity supports missionaries operating around the world and collects and distributes donations for their ministries. These funds are accounted for in separate restricted funds as listed above. Transfers are made between funds to cover both contributions towards UK office costs and administration costs.

Page 14

OC INTERNATIONAL UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

Unrestricted funds

Unrestricted funds
General
UK Admin fund
UK fund
Office hosting
Member care
Field visits
Reserves
Restricted funds
Abou Setta fund
Breuel fund
Brown fund
Campbell fund
Cockrell fund
Favarin fund
Grady fund
Grubb fund
Kirk fund
Kraft fund
Pott fund
Prokop fund
Barbosa fund
Alliance partners fund
GCPN fund
Total funds		 Balance
at 1
October
2021
£
2,835
5,062
1,232
64
839
5,000
15,032
3,441
47
-
269
1,479
2,213
1,346
658
1,071
26
-
24
58
-
-
10,632
25,664		 Incoming
resources
£
-
980
178
-
180
-
1,338
2,826
600
4,238
-
1,563
1,215
-
5,498
13,950
3,135
200
363
-
50,000
372
83,960
85,298		 Resources
expended
£
(1,772)
(154)
(2,772)
-
(181)
-
(4,879)
(5,410)
(564)
(4,127)
-
(1,421)
(1,964)
(1,346)
(3,232)
(13,450)
(350)
(194)
(345)
(58)
(49,800)
(372)
(82,633)
(87,512)		 Transfers
£
Balance
at 30
September
2022
£
1,048
2,111
-
5,888
3,000
1,638
-
64
-
838
-
5,000
4,048
15,539
(91)
766
(36)
47
(111)
-
-
269
(54)
1,567
(53)
1,411
-
-
(1,474)
1,450
(505)
1,066
(1,500)
1,311
(6)
-
(18)
24
-
-
(200)
-
-
-
(4,048)
7,911
-
23,450

Page 15

OC INTERNATIONAL UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

9 Analysis of net assets between funds

Current assets
Current assets		 Unrestricted
funds
General
£
12,158
Unrestricted
funds
General
£
15,539		 Restricted
funds
£
6,484
Restricted
funds
£
7,911		 Total funds
at 30
September
2023
£
18,642
Total funds
at 30
September
2022
£
23,450

Page 16