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2025-09-30-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

OC International UK

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

Independent Examiners Ltd The Grain Store Hills Barns

Appledram Lane South Chichester West Sussex PO20 7EG

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 Anthony Robert Ford Victor George Walker Tamsin Mary Outridge Craig Clinton Kraft (appointed 8 November 2024) Charity Registration 1099900 Number Company Registration 04748877 Number The charity is incorporated in England. Registered Office 14 Shirley Drive Worthing West Sussex BN14 9AX Independent Examiner G W Schulz FCMA Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG 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 2025.

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 and the United Kingdom. The charity gives small grants of various sizes to partners in the OC Global Alliance in Colombia, Indonesia, 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

The charity hosted its sixth Leaders’ Retreat. Nineteen people attended for times of refreshment, Bible teaching and training in ministry techniques. The positive feedback was welcome.

An associate made two trips to Tanzania to encourage and train local church pastors in various regions. Around 150+ pastors benefited, with local fellowships and networks strengthened. Our associate was accompanied and aided in the teaching by two other British pastors.

We continue to inform and encourage British supporters about the work of God under this charity’s aegis and around the OC Global Alliance. This is achieved by sending out a regular email prayer bulletin for their prayers.

In Austria a season of health challenges has returned. Our worker there has already formulated how his current situation can enhance his ministry to others in difficult circumstances. He plans to continue discipling individuals, and striving for healthy inter-church relationships.

Page 2

OC INTERNATIONAL UK

TRUSTEES' REPORT

A couple based in the UK lead an Arabic Church and were encouraged that an academic course of biblical counselling continued to provide experience and expertise to those supporting others in their problems. The church continues with free English classes each week for people settling in their locality. Elderly residents nearby have a warm, safe place to meet and benefit from meals provided. The couple also travel to meet other Arabic believers, using zoom to communicate between trips.

A new development this year has been new links with our Alliance partners in Brazil and the Philippines. Discussions are underway about serving global mission workers and expatriates in the United Kingdom from those two nations.

The trustees are pleased that the work undertaken, in the UK and abroad, has benefited many people of all ages. The charity continues its links and interactions with other members of the OC Global Alliance of 14 centres around the world, supporting the alliance’s development by providing support in internal communications, and involvement with the newly formed Collaboration Hub.

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.

Page 3

OC INTERNATIONAL UK

TRUSTEES' REPORT

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.

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.

Page 4

OC INTERNATIONAL UK

TRUSTEES' REPORT

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 29 January 2026 and signed on its behalf by:

SIGN ......................................... Anthony Robert Ford Trustee

Page 5

OC INTERNATIONAL UK

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

I report to the charity Trustees on my examination of the accounts of OC International UK for the year ended 30 September 2025.

Responsibilities and basis of report

As the charity’s Trustees of OC International UK (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 OC International UK 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.

...................................... fh G W Schulz FCMA Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG

29 January 2026

Page 6

OC INTERNATIONAL UK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Note
Unrestricted
funds
£
Income and Endowments from:
Donations and legacies
3
8,635
Investment income
4
399
Total income
9,034
Expenditure on:
Charitable activities
5
10,619
Total expenditure
10,619
Net
(expenditure)/income
(1,585)
Transfers between funds
751
Net movement in funds
(834)
Reconciliation of funds
Total funds brought
forward
12,508
Total funds carried
forward
9
11,674		 Restricted
funds
£
24,215
-
24,215
33,728
33,728
(9,513)
(751)
(10,264)
16,455
6,191		 Total
2025
£
32,850
399
33,249
44,347
44,347
(11,098)
-
(11,098)
28,963
17,865		 Total
2024
£
63,365
576
63,941
53,620
53,620
10,321
-
10,321
18,642
28,963

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 2025

Note
Current assets
Cash at bank and in hand
Creditors: Amounts falling due within one year
8
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
9		 2025
£
17,920
(55)
17,865
6,191
11,674
17,865		 2024
£
29,018
(55)
28,963
16,455
12,508
28,963

For the financial year ending 30 September 2025 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 29 January 2026 and signed on their behalf by:

----- Start of picture text -----
SIGN
----- End of picture text -----

......................................... Anthony Robert Ford Trustee

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 2025

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). They also comply with the Companies Act 2006 and Charities Act 2011.

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 highly likely that the income will be received and the amount of the income receivable can be measured reliably.

Page 9

OC INTERNATIONAL UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

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 highly likely that these conditions will be fulfilled in the reporting period.

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.

Page 10

OC INTERNATIONAL UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

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.

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 2025

3 Income from donations and legacies

Donations and legacies;
Donations
Gift aid reclaimed		 Unrestricted
funds
General
£
8,269
366
8,635		 Restricted
funds
£
22,726
1,489
24,215		 Total
2025
£
30,995
1,855
32,850		 Total
2024
£
60,214
3,151
63,365

4 Investment income

Unrestricted
funds
General
£
Interest receivable and similar income;
Interest receivable on bank deposits
399		 Total
2025
£
399		 Total
2024
£
576

5 Expenditure on charitable activities

Note
Insurance
Office supplies
Bank charges
Ministry expenses
Independent
examination
Grant funding of
activities
6		 Unrestricted
funds
General
£
241
600
60
7,501
1,134
1,083
10,619		 Restricted
funds
£
-
-
-
10,366
-
23,362
33,728		 Total
2025
£
241
600
60
17,867
1,134
24,445
44,347		 Total
2024
£
-
852
60
7,452
1,134
44,122
53,620

Page 12

OC INTERNATIONAL UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

6 Grant-making

Grants to individuals Unrestricted
funds
General
£
1,083
1,083		 Restricted
funds
£
23,362
23,362		 Total
2025
£
24,445
24,445		 Total
2024
£
44,122
44,122

7 Trustees remuneration and expenses

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

One trustee received reimbursement of travel expenses incurred on behalf of the charity of £2,655 (2024: One trustees £1,589) during the year.

8 Creditors: amounts falling due within one year

**8 Creditors: amounts falling due ** within one year
2025 2024
£ £
Accruals 55 55

Page 13

OC INTERNATIONAL UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

9 Funds

Unrestricted funds
General
UK Admin fund
UK fund
Member care
Field visits
Reserves
Ford ministry
Restricted funds
Abou Setta fund
Breuel fund
Brown fund
Cockrell fund
Favarin fund
Grubb fund
Kirk fund
Prokop fund
Alliance partners fund
Total funds		 Balance
at 1
October
2024
£
2,725
2,749
64
1,198
5,000
772
12,508
1,696
47
-
1,987
339
11,292
1,070
24
-
16,455
28,963		 Incoming
resources
£
-
6,698
-
180
-
2,156
9,034
300
600
4,035
1,500
-
2,980
14,180
300
320
24,215
33,249		 Resources
expended
£
(1,750)
(6,214)
-
-
-
(2,655)
(10,619)
-
(517)
(3,931)
(1,360)
-
(13,669)
(13,659)
(282)
(310)
(33,728)
(44,347)		 Transfers
£
Balance
at 30
September
2025
£
820
1,795
(69)
3,164
-
64
-
1,378
-
5,000
-
273
751
11,674
(18)
1,978
(36)
94
(104)
-
(54)
2,073
-
339
-
603
(511)
1,080
(18)
24
(10)
-
(751)
6,191
-
17,865

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 2025

Unrestricted funds
General
UK Admin fund
UK fund
Member care
Field visits
Reserves
Ford ministry
Restricted funds
Abou Setta fund
Breuel fund
Brown fund
Cockrell fund
Favarin fund
Grubb fund
Kirk fund
Prokop fund
Alliance partners fund
Total funds		 Balance
at 1
October
2023
£
1,416
4,660
64
1,018
5,000
-
12,158
1,098
-
-
1,847
1,007
1,419
1,089
24
-
6,484
18,642		 Incoming
resources
£
-
5,724
-
180
-
1,700
7,604
625
650
10,409
1,525
212
11,095
31,246
325
250
56,337
63,941		 Resources
expended
£
(1,736)
(5,472)
-
-
-
(1,589)
(8,797)
-
(564)
(10,151)
(1,331)
(871)
(1,036)
(30,516)
(112)
(242)
(44,823)
(53,620)		 Transfers
£
Balance
at 30
September
2024
£
3,045
2,725
(2,163)
2,749
-
64
-
1,198
-
5,000
661
772
1,543
12,508
(27)
1,696
(39)
47
(258)
-
(54)
1,987
(9)
339
(186)
11,292
(749)
1,070
(213)
24
(8)
-
(1,543)
16,455
-
28,963

Page 15

OC INTERNATIONAL UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

10 Analysis of net assets between funds

Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
11,729
(55)
11,674
Unrestricted
funds
General
£
12,563
(55)
12,508		 Restricted
funds
£
6,191
-
6,191
Restricted
funds
£
16,455
-
16,455		 Total funds
at 30
September
2025
£
17,920
(55)
17,865
Total funds
at 30
September
2024
£
29,018
(55)
28,963

Page 16