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← Every Nation London

2025-06-30-accounts

Company registration number 4942206 (England and Wales) Charity registration number 1102293 (England and Wales)

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EVERY NATION LONDON | ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

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EVERY NATION LONDON

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees C Lugt
W Schoonraad
P Howell
D Daniel
Secretary TSheppard
—
Country of incorporation United Kingdom 4942206
(England and Wales)
Charity registration England and Wales 1102293
Registered office C/o Fulham Boys School
9 BeaumontAvenue
London .
W14 9LP
Auditor XeinadinAudit Limited
5 Robin Hood Lane
Sutton
Surrey
SM1 2SW
;
Bankers Barclays Bank Plc
United Kingdom House 7th Floor
180 Oxford Street
London
;
W1D1EA

EVERY NATION LONDON

CONTENTS

Page
Trustees’ report 1-6
Independent auditor's report 7-9
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Statement of financial activities 10
Balance sheet 11
Statement ofcash flows 12
Notestothefinancialstatements 13-25

EVERY NATION LONDON

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 JUNE 2025

The trustees present their annual report and financial statements for the year ended 30 June 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum of Association, the Companies Act 2006 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) (effective 1 January 2019)".

Objectives and activities

The activities of the charity are for the public benefit according to the objectives as set out in the Memorandum and Articles of Association as accepted on the twenty third day of October 2003. In summary the objectives of the charity are to "advance the Christian faith", "to advance education in accordance with Christian principles" and "to relieve persons who are in conditions of need and hardship”.

The trustees’ policy is to ensure that the resources available to the company are effectively administered to the fulfilment of the intent of the objectives of the Memorandum and Articles of Association, and in accordance with the requirements as prescribed by the Charity Commission. These objectives remain unchanged, and in planning the activities the Charity has taken into consideration the guidance of the Charity Commission in providing public benefit.

Our core activities

Our stated mission to fulfil our legal objectives is “to glorify God by making disciples and making a difference: in the city, on campuses, in our communities, and through church planting.” All of our core activities are towards this end, categorised as follows:

In addition, we have an active children's, youth, and student ministry, and run programs to strengthen marriages and families. Beyond our local congregations we are actively involved in supporting other churches across Europe with ministry skills training, resourcing, leadership development and support.

In all this we are confident that our focus on these core activities is resulting in the strong fulfilment and advancing our mission.

Achievements and performance

This financial year has seen continued positive attendance growth, particularly in our West Kensington congregation, which initiated the preparation of a new church plant in Kingston in the prior year and the successful establishment thereof in January 2025. This has subsequently resulted in sustained growth.

In response to growth, we have invested significantly in our capacity with the hire of several additional staff across campus, youth, worship/production and operations — as well as several temporary paid internships to develop our leadership pipeline.

Owing to an adverse cancer diagnosis and subsequent health challenges to our late founding Senior Pastor - Wolfgang Eckleben (“Wolfi”) - David Daniel was appointed a Director and Trustee in June 2024 and took over all Wolfi's executive functions as Senior Pastor.

Wolfi passed away peacefully on 13 September 2024, and is sorely missed by his grateful friends and colleagues at Every Nation London.

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EVERY NATION LONDON

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Achievements and performance (continued)

Financial review

The Ministry is entirely dependent on the freewill giving of the members of the congregation. It was encouraging to see good growth in the number of individuals who regularly support the ministry financially.

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The annual gross income total grew consistently with increased attendance over the previous year on an underlying basis, after adjusting for two very generous large gifts received in the prior year.

Allocation of income

Reserves

We aim to hold a general unrestricted reserve fund (the contingency fund) of £70,000, which is roughly equivalent to three months’ worth of operating budget. This is deemed necessary for ensuring uninterrupted continuity of the activities of the company since the regular tithes and offerings are not in any way guaranteed. In the event that this contingency fund drops below this agreed minimum, our policy is to reset this contingency fund to this level at the end of every financial year from unrestricted reserve funds.

Each congregation/department also holds "savings reserve funds” of any annual excess funds they have, and these savings are allocated according to the congregation core leaders directives. For example, the West Kensington congregation holds significant savings of close to £1mil which are allocated to a future “Permanent Place of Presence" property of our own. This also includes growing restricted funds given specifically to the building project.

The European Churches Fund was in positive at 30 June 2025, as shown in note 18.

At the end of the year, the charity had total reserves of £2,055,976, of which £260,405 were restricted, £577,460 were designated and £1,218,111 were general unrestricted funds.

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EVERY NATION LONDON

TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Grant making policy

Every Nation supports new church plants in Europe which are being planted by Every Nation churches in Europe. The amounts and lengths of support are decided by the trustees based on information provided by the churches. We do this because of our conviction that planting new churches is one of the most effective ways of advancing the objectives of our charity in the greater European context.

Fundraising

Every Nation London receives all of its donation income from the freewill giving of its congregations. The trustees are committed to maintaining the highest legal and ethical standards in the way our charity undertakes its fundraising activities. All fundraising takes place in-house, and we do not use any professional fundraisers. Due to the size of our congregation and the number of donations of all sizes we receive each week, we cannot fully investigate each donation. We take precautions in our fundraising to ensure the protection of the public, including vulnerable persons, from unreasonably intrusive or persistent fundraising approaches, or any undue pressure to donate. Our team takes seriously any expression of dissatisfaction we receive regarding our fundraising practice and would aim to resolve any complaints as quickly as possible. Any such complaints would be escalated to the congregation Lead Pastor and the Senior Pastor first. If the complaint cannot be resolved, it will be further escalated to the church Board of Trustees, who will nominate a non-executive member of the Board to investigate the merits of the complaint and any resulting actions necessary. If necessary, we will contact the Charity Commission for advice and guidance. No complaints were made in the year to 30 June 2025.

Investment policy

The charity holds material programme-related investments in the form of a loan made to purchase a property to facilitate a ministry programme. The loan is recognised at cost and is fully repayable in the event the property is sold.

Risk management

The directors together with the Finance Board actively consider the risks that the company faces on an ongoing basis and implement procedures and controls through the staff to manage and mitigate those risks as they are identified.

Safeguarding risks: The Health and Safety, Child Protection, and Data Protection functions are set and monitored by appointed officers.

Financial risks: In the light of the consistency of our income levels over the past few years, and our reserve funds held, we do not currently foresee any factors that are likely to put the charity's financial performance at risk.

Future plans

We believe that our core activities are delivering strongly to fulfil our mission. However, with growth has come - increasing organisational complexity, and a recognition by the Board that to sustain growth will require greater operational efficiency.

The missional alignment of our London congregations (West Kensington, Mile End and Kingston) is natural, given their physical proximity and ability to easily share resources, as well as the shared missional focus to reach campuses and communities in an urban multi-cultural context. During the year, we therefore reorganised our ministry operations model to better synchronise and synergise between the three London congregations to fulfil our mission.

In January 2025, the Board concluded that in order to sustain growth through missional focus in London, the ministerial operating model and the governance/financial operating model should be aligned. To that end, it was decided that we would prepare to help the other congregations (Cardiff, Slough, Huntingdon) become organisationally independent from Every Nation London with effect from July 2026. This remains an ongoing project, and work is underway to establish new charitable entities for these congregations.

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EVERY NATION LONDON

TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025.

Budget for 2025/26

The budget set for the next financial year 2025/26 is consistently bold as the prior year, reflecting our expansion investments in staff and facilities to support the South church plant. The additional costs and budget deficits in all departments are covered by saved reserves. The Board is actively monitoring this with the expectation that the funded deficit will be reduced by sustained underlying growth and further efficiency savings.

The board and eldership are confident that the new budget reflects the ministry priorities for the next year.

Structure, governance and management The charity is controlled by its governing document, the Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature signature of the the financial statements were: W Eckleben (Resigned 13 September 2024) C Lugt

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature signature of the the financial statements were:

W Schoonraad

P Howell

D Daniel

In addition to the aforementioned Board of Directors, the following also acted as trusted advisors: Mrs A Schoonraad

Mr M White

Mrs T Sheppard is also contracted to complete all finance reporting.

The Board of Directors appoints new directors for renewable terms of three years. We use resources produced by Stewardship Services to induct new trustees and for ongoing trustee training.

The Board is responsible for:

  1. Lega! compliance — with all relevant rules and regulations; 2. Financial reporting — our annual budget, accounting practices, salary decisions, and the audited financials;

  2. Missional alignment — ensuring our resources are allocated to fulfil our mission effectively; and 4. Executive oversight — accountability, care and support for our Senior Pastor.

  3. The spiritual leadership and direction of the church is set by the Elders of the church — lay and vocational pastors - who serve locally in our congregations across London. This financial year the Eldership consisted of: + David Daniel (Senior Pastor — London) and Lead Pastor — West London + Tamsin Daniel — Lead Pastor - West London + Andrew Holmes — Lead Pastor - East London » Liz Lugt —- Lead Pastor - South London « Greg Albrecht — Lead Pastor — Cardiff » Jonathan Gooch — Lead Pastor — Slough « Katherine Henry — Lead Pastor - Huntingdon + Wolfgang Eckleben (until September 2024) —- West London « Alison Eckleben — Elder - West London « Paul Howell (appointed April 2025) — Elder - West London » Ann-Marie Howell (appointed April 2025) — Elder - West London « Amanda Smart — Elder - West London e Alex Lugt — Elder - South London

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EVERY NATION LONDON

TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Staff and volunteers

Both the Eldership and Board delegate executive functions to the senior pastor and congregation lead pastors, who lead the staff and volunteers to fulfil the mission. The Board and congregation lead pastors comprise the key management personnel of the church.

The majority of the work of the charity is done by many committed volunteers and we employ a number of staff in full-time and part-time positions for a variety of pastoral, missional and administrative functions.

Remuneration

All salaries, remuneration and benefits decisions are made by the Board. Pay grades of various employment levels have been set by comparisons with various churches remuneration reports, and comparative jobs in the wider market. Salary reviews take place as part of the annual budget setting exercise, and all increases are based on performance reports from staff reviews. Any decisions relating to the senior pastors or their relatives are made by the Board, in their absence.

Wider network

, Every Nation London is part of the world-wide family of Every Nation Churches and Ministries, whose stated "end" is that “we exist to honour God by establishing Christ-centered, Spirit-empowered, socially responsible churches and campus ministries in every nation.” There are currently Every Nation churches in over 85 nations of the world. We partner with the Every Nation family for the fulfilment of our mission, church planting, resources, equipping, etc. Every Nation London commits 10% of its gross income towards this wider work, with half of this being directly managed from our London accounts and applied to the work in Europe, and the other half being managed by and reported by the Every Nation International office in Nashville, US.

We are also members of the Evangelical Alliance UK since 1995.

Statement of trustees’ responsibilities

The trustees, who are also the directors of Every Nation London for the purpose 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).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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EVERY NATION LONDON

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Auditor

In accordance with the company's articles, a resolution proposing that Xeinadin Audit Limited be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

Conclusion

We are confident that the activities of Every Nation London, and the use of resources as described above and detailed in the attached financial statements, reflect a committed pursuit and fulfilment of the aims and objectives of the Trust for the public interest, and that we are in a strong position to continue fulfilling our mission to “make disciples and makea difference”.

The trustees' report was prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and approved by the Board of Trustees.

D Daniel

Trustee

Dated: 6 March 2026

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EVERY NATION LONDON INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF EVERY NATION LONDON

Opinion

We have audited the financial statements of Every Nation London (the ‘charity’) for the year ended 30 June 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

, We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in-accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. -

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Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. ,

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

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. EVERY NATION LONDON INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF EVERY NATION LONDON

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees’ report.

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are’ responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Based on our understanding of the charity, we identified that the principal risks of non-compliance with laws and regulations related to employment and financial reporting legislation and we considered the extent to which noncompliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 and the Charities Act 2011.

We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by making enquiries of management, considering the internal controls in place and discussion amongst the engagement team.

We determined that the principal risks were related to posting inappropriate journal entries to increase revenue or reduce expenditure, management bias in accounting estimates, presentation of ‘separately disclosed items and management override of controls.

EVERY NATION LONDON

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF EVERY NATION LONDON

In response to the risks identified we designed procedures which included, but were not limited to:

« agreeing financial statement disclosures to underlying supporting documentation

There are inherent limitations in the audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. :

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www. frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

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Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Paul Newton FCA (Senior Statutory Auditor)

For and on behalf of Xeinadin Audit Limited, Statutory Auditor

Chartered Accountants

5 Robin Hood Lane

Sutton

Surrey SM1 2SW . Date: ......cceeeeeeeee 09/03/2026

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EVERY NATION LONDON

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 JUNE 2025

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ £ £ £
Income from: ,
Donations and legacies 3. 1,335,205 468,352 1,803,557 2,897 804 435,995 3,333,799
Charitable activities 5,750 - 5,750 3,949 - 3,949
Investments 78,644 - 78,644 11,581 - 11,581
Total income 1,419,599 468,352 1,887,951 2,913,334 435,995 3,349,329
Expenditure on:
Charitable activities 4 1,868,163 467,802 2,335,965 1,626,594 456,605 2,083,199
Total expenditure 1,868,163 467,802 2,335,965 1,626,594 456,605 2,083,199
Net income/(expenditure) and
movement in funds (448,564) 550 (448,014) 1,286,740 (20,610) 1,266,130
Reconciliation of funds: :
Fund balances at 1 July 2024 2,244,135 259,855 2,503,990 957,395 280,465 1,237,860
Fund balances at 30 June
2025 1,795,571 260,405 2,055,976 2,244,135 259,855 2,503,990

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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EVERY NATION LONDON

BALANCE SHEET

AS AT 30 JUNE 2025

2025 2024
Notes . £ £ £ £
Fixed assets
Tangible assets 11 71,067 52,968
Programme related investments 12 100,000 100,000
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171,067 152,968
Current assets
Debtors 13 201,388 365,454
Investments 14 1,523,744 -
Cash at bank and in hand 286,866 2,135,252
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2,011,998 2,500,706
Creditors: amounts falling due within
one year 15 (127,089) (149,684)
Net current assets 1,884,909 2,351,022
Total assets less current liabilities 2,055,976 2,503,990
Income funds :
Restricted funds 17 260,405 259,855
Unrestricted funds
Designated funds 18 577,460 617,351
General unrestricted funds 1,218,111 1,626,784
‘ 1,795,571 2,244,135
2,055,976 2,503,990
The financial statements were approved by the Trustees on 6 March 2026
C Lugt D
'		 Daniel
Trustee Trustee , ,
Companyregistrationnumber4942206 .

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EVERY NATION LONDON

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STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 30 JUNE 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |Notes|£|£|£|£| |Cash|flows|from|operating|activities| |Cash|(absorbed|by)/generated|from|24|,| |operations|;|-|(354,679)|1,069,853| |Investing|activities|,| |PurchaseProceeds|offrom tangibledisposalfixedof tangibleassets|fixed|(48,607)|||(41,267)| |assets|-|1,643| |Purchase|of|investments|(1,523,744)|-| |Investment|income|received|78,644|11,581| |Net cash|used|in|investing|activities|(1,493,707)|(28,043)| |Net cash|generated|from|financing|activities|-|-| |Net (decrease)/increase|in cash and|cash|;| |equivalents|,|(1,848,386)|1,041,810| |)| |Cash|and|cash|equivalents|at|beginning|of year|2,135,252|1,093,442| |Cash|and|cash|equivalents|at|end|of year|286,866|2,135,252|

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EVERY NATION LONDON

NOTES TO THE FINANCIAL STATEMENTS . FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

Charity information

Every Nation London is a private company limited by guarantee incorporated in England and Wales. The . fegistered office is C/o. Fulham Boys School, 9 Beaumont Avenue, London, W14 9LP.

1.1 Accounting convention

Accounting convention , The financial statements have been prepared in accordance with the charity's Memorandum of Association, the Companies Act 2006 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) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

1.2 Going concern . . At the time of approving the financial statements, 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 financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. - . Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

At the time of approving the financial statements, 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 financial statements.

1.4 Income

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Income is recognised 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.

The charity has relied significantly upon volunteers in carrying out its activities during the year, particularly local church activities. In accordance with paragraph 6.18 of the SORP, the role of volunteers has not been recognised as income from donated services in the accounts.

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EVERY NATION LONDON

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

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(Continued)

, .

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total 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 activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use.

Grants payable are recognised at the earlier of when they are paid or become constructive obligations.

The nature of the work of the church is considered to be so integrated that the core charitable activity costs are considered to be for the one activity. The support costs attributable to the fundraising activity are considered minimal. Nethertheless an allocation has been shown in Note 5 to the accounts.

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1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment Over 4 years Fixtures and fittings Over 4 to 5 years Computers Over 3 years Motor vehicles Over 5 years

The gain or loss arising on the disposalof an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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EVERY NATION LONDON

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

(Continued)

1.9 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.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

,

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.

Derecognition of financial liabilities

,

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. ,

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. .

1.11 Retirement benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

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EVERY NATION LONDON

;

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

2 Critical accounting estimates and judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other — sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. ©

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. , :

|

3 Donations and legacies

. Unrestricted Restricted Total Unrestricted Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Donationsand gifts 1,081,615 — 464,506 1,546,121 2,345,179 430,017 2,775,196
Tax recoverable 253,590 3,846 257,436 552,625 5,978 558,603
1,335,205 468,352 1,803,557 = 2,897,804 435,995 3,333,799

oo

_

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oS

EVERY NATION LONDON

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

4 Charitable activities

Direct costs Grants
payable		 Support
costs		 Total
2025
2025 2025 2025
: £ £ £ £
Local Church 1,402,569 - 248,625 1,651,194
Community, Youth & Kids 152,069 - - 152,069
Campus Ministry 24,436 - - 24,436
Ministry Equipping - 165,389 .
:		 - 165,389 -
Missions & Church Planting 16,583 37,989 - 54,572
_International Ministry Support
Exceptional expenses from savings		 202,118
23,620		 62,567
-		 -
-		 264,685
23,620
1,986,784 100,556 248,625 2,335,965
Direct costs Grants Support Total
payable costs 2024
2024 2024 2024
, £ £ £ £
Local Church 1,181,024 - 200,129 1,381,153
Community, Youth & Kids ; 82,159 - - 82,159
Campus Ministry , 17,169 - - 17,169
Ministry Equipping 115,796 © - - 115,796
Missions & Church Planting 22,343 78,331 - 100,674
International Ministry Support 207,923 142,262 - 350,185
Exceptional expenses from savings 36,063 - - 36,063
1,662,477 220,593 200,1292,083,199 2,083,199

EVERY NATION LONDON

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

5 Grants payable

Institutions Individuals 2025 2024
£ £ £ £
)
International Ministry Support 62,567 - 62,567 142,262
__ Missions & Church Planting 12,539 18,371 30,910 73,915
Relief of Poverty 601. 6,346 6,947 4,416
Education - 132, 132 -
75,707 24,849 100,556 220,593
For the year ended 30 June 2024 181,744 38,849
2025 2024
The main grants were made to: . £ £
Every Nation Church Inc, Brentwood, Tennessee 62,567 142,262
Ukraine Kairos Camp for kids 4,000 4,254
Giving to IKhethelo via Stewardship 4,000 10,309
Donation to Centrepoint building fund - 20,000
South African Children 3,600 3,600
Other institutional support (under £1,000) 1,540 1,319
; 75,707 181,744
6 Support costs :
. Support Governance 2025Support costs Governance 2024
; costs costs costs
:
£ £ £ £ £ £
Depreciation 30,508 - 30,508 16,934 - 16,934
Property - 52,010 - 52,010 42,365 - 42,365
IT& Telecoms 16,295 - 16,295 12,407 - 12,407
HR & General 111,700 - 111,700 94,930 - 94,930
Accounting 31,212 - 31,212 25,645 - 25,645
Audit fees - 6,900 6,900 - 7,848 7,848
'
241,725 6,900 *248,625 192,281 7,848 200,129

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a

EVERY NATION LONDON

SO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

7 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable to the charity's auditor:
- for the audit ofthe charity's financial statements 6,900 7,848
- for other assurance services
-		 1,212 -
Depreciation ofowned tangible fixed assets 30,508 18,578
Loss/(profit) on disposal oftangible fixed assets . - (1,644)
,
8 Trustees
;

8 Trustees

Mr W Eckleben was paid £13,075 (2024: £52,300) plus pension contributions of £1,300 (2024: £5,200) in his capacity as a Senior Pastor, and not as a trustee, as permitted by the governing document. Mrs A Eckleben, his spouse, was also paid £47,700 (2024: £45,300) plus pension contributions of £4,740 (2024: £4,500) in her capacity as a Senior Pastor. Miss A Eckleben, a daughter of Mr W and Mrs A Eckleben, was paid £41,100 (2024: £32,846) plus pension contributions of £2,414 (2024: £976) as an employee.

Mr D Daniel was paid £79,200 plus pension contributions of £6,970 in his capacity as Senior Pastor. Mrs T Daniel, his wife, was paid £68,900 plus pension contributions of £10,005. Mr D Daniel was appointed as a trustee on 21 April 2024 and was paid a salary of £12,883 plus pension contributions of £385 from that point to the 30 June 2024. Mrs T Daniel, his wife, was also paid £8,333 plus pension contributions of £250 in this period.

All remuneration is determined by the Board with reference to comparable market-related benchmarks, including publicly available remuneration data for other churches and civil servants such as teachers and nurses. :

No remuneration was paid to any other trustee during the year nor to any person connected to them.

No trustee received reimbursed expenses other than for items purchased on behaif of the church.

9 Employees

.

The average monthly number of employees during the year was:

2025 "2024
Number Number
31 28
Employment costs . 2025 2024
£ £
,
Wages and salaries : 1,148,389 961,216
Social security costs 114,478 91,292
Other pension costs . 65,478 45,182
1,328,345 1,097,690

The charity's activities are generally carried out by volunteers. Staff costs include redundancy costs of £54,048 (2024: ENil).

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.

EVERY NATION LONDON ;

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

. :

9 Employees

(Continued)

The number ofemployees whose annual remuneration was more The number ofemployees whose annual remuneration was more The number ofemployees whose annual remuneration was more than £60,000
is as follows:
. 2025 2024
Number Number
,
£60,000-£69,999 1 -
£70,000-£79,999 1 1
Remuneration ofkeymanagementpersonnel
The remuneration of key management personnel was as follows: .
. 2025 . 2024
£ £
Aggregatecompensation 225,207 265,447

10 Taxation

The charity is exempt from taxation on its activities because ail its income is applied for charitable purposes.

11. Tangible fixed assets

Tangible fixed assets
Plant and ‘Fixtures and Computers Motor vehicles Total
equipment fittings
£ £ £ £ £
Cost ,
At 1 July 2024 115,500 64,159 47,553 9,908 237,120
Additions 30,383 6,633 §,111 6,480 48,607
,
At 30 June 2025 145,883 70,792 52,664 16,388 285,727
,
Depreciation and impairment
At 1 July 2024 101,037 44,558 37,525 1,032 184,152
Depreciation charged in the year 12,677 7,474 7,172 3,185 30,508
At 30 June 2025 113,714 52,032 44,697 4,217 214,660
Carrying amount .
At 30 June 2025 32,169 18,760 7,967 12,171 71,067
At30June2024 14,463 19,601 10,028 8,876 52,968 ~

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a

EVERY NATION LONDON

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

12 Programme related investments

12 Programme related investments
Concessionary
loan
‘ £
At 1 July 2024 and at 30 June 2025 . 100,000
An interest free loan has been advanced to enable a supported missionary to purchase accommodation. The
loan is repayable when the property is sold. The loan is measured at cost and will be adjusted for any
impairment in the future as necessary.
13 Debtors
2025 2024
Amounts falling due within one year: £ £
Tax recoverable 58,558 239,972
Other debtors 68,326 55,244
Prepayments and accrued income 74,504 70,238
201,388 365,454
14 Current asset investments ;
2025 2024
£ £
. Long term savings account 1,523,744 -
15 Creditors: amounts falling due within one year
: 2025 2024
£ £
Trade creditors
..		 45,357 6,011
Other creditors . 21,986 68,151
Accruals and deferred income 59,746 75,522
127,089 149,684
.
16 Retirement benefit schemes
; 2025 2024
Defined contribution schemes £ £
Chargetoprofitorlossinrespectofdefinedcontributionschemes 65,478 45,182

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

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EVERY NATION LONDON

.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

17 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust ; subject to specific conditions by donors as to how they may be used.

.

At 1 July 2024 Income Expenditure Expenditure At 30 June
2025
£ £ £ £
Children and youth 166 - (166) -
Foodbank - 218 (218) -
Missions & Church Planting 17,197 37,651 (47,312) 7,536
Needy families - 1,963 (1,963) -
Other 3,121 2,200 (2,125) 3,196
Property Fund oo 59,472 4,375 (107) 63,740
Slough Property Fund 6,643 - 7 6,643
Staff Support 62,199 421,507 (409,260) 74,446
Europe Leaders Scholarship Fund 1,185 - - 1,185
The London Apostolic Fund 9,872 - (6,213) 3,659
House purchase fund ; 100,000 - - 100,000
Christmas Hamper . - 438 (438) -
: 259,855 468,352 (467,802) 260,405
Previous year: At 1 July 2023 Income Expenditure At 30 June
2024
‘ £ £ £ £
;
,
_ Children and youth 166 2,987 * (2,987) 166
Foodbank 300 - (300) -
Missions &Church Planting 11,083 50,623 (44,509) 17,197
Needy families : 4 - (4) -
Other 125 3,081 (85) 3,121
Property Fund 58,034 1,438 - 59,472
Slough Property Fund - 6,643 - - 6,643
StaffSupport 91,925 377,491 (407,217) 62,199
Europe Leaders Scholarship Fund 1,185 - - 1,185
The London Apostolic Fund 11,000 - (1,128) 9,872
House purchase fund 100,000 - - 100,000
Christmas Hamper : Lc 375 (375) -
280,465 435,995 (456,605) 259,855

:

|

|

j

|

j

EVERY NATION LONDON

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

17 Restricted funds

(Continued)

Children and youth

These funds are used for children and youth programmes and initiatives run by the congregations Foodbank ‘ Funds used to support the local foodbank in Stratford . Missions & Church Planting These funds are used on mission trips and for supporting and encouraging new church plants Needy families :

These funds are used to support families in financial need

_ Property Fund Funds given for our vision of leasing / renting / purchasing etc a property for our Sunday Services and or offices .

Slough Property Fund Funds given for our vision of leasing / renting / purchasing ect a property for our Sunday Services and or offices in Slough

Staff Support

Funds giving for support staff salaries

Europe Leaders Scholarship Fund Funds given to support new leadership development across Europe The London Apostolic Fund These funds were received to support the staffing and other costs of the GOEUROPE2040 vision. House purchase fund These funds were given to support missionaries when purchasing accommodation.

18 Unrestricted funds

;

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

.

At 1 July 2024 Income Expenditure Transfers At30 June
2025
£ £ £ £ £
European Churches Fund 89,487 47,161 (149,619) 62,567 49 596
Community Presence Fund 487,864 - - - 487,864
Social Responsibility 40,000 - oo - 40,000
General funds 1,626,784 1,372,438 (1,718,544) (62,567) 4,218,111
2,244,135 1,419,599 (1,868,163) - 1,795,571
Previous year: At 1 July 2023 Income Expenditure Transfers At 30 June
2024 j
£
£
£
£
£
}
European Churches Fund 38,444 - 39,228 (130,447) 142,262 89,487 j
Community Presence Fund 487,864 - - - 487,864
Social Responsibility - - - 40,000 40,000
General funds 431,087 2,874,106 (1,496,147) (182,262) 1,626,784
,
957,395 2,913,334 (1,626,594) - 2,244,135

eS

EVERY NATION LONDON

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

17 Restricted funds (Continued)
Children and youth
These funds are used for children and youth programmes and initiatives run by the congregations
Foodbank
Funds used to support the local foodbank in Stratford
Missions & Church Planting
These funds are used on mission trips and for supporting and encouraging new church plants
Needy families
‘
These funds are used to support families in financial need ;
Property Fund
Funds given for our vision of leasing / renting / purchasing etc a property for our Sunday Services and or
offices .
Slough Property Fund
Funds given for our vision of leasing / renting / purchasing ect a property for our Sunday Services and or
offices in Slough
Staff Support
Funds giving for support staff salaries
Europe Leaders Scholarship Fund
Funds given to support new leadership development across Europe
The London Apostolic Fund
These fundswere received to support the staffing and other costs ofthe GOEUROPE2040 vision.
House purchase fund
Thesefundsweregiventosupportmissionarieswhenpurchasingaccommodation.

18 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 July 2024 Income Expenditure Transfers At 30 June
2025
£ £ £ £ £
European Churches Fund 89,487 47,161 (149,679) 62,567 49,596
Community Presence Fund 487,864 - - - 487,864
Social Responsibility 40,000 - oo - 40,000
General funds 1,626,784 1,372,438 (1,718,544) (62,567) 1,218,111
2,244,135 1,419,599 (1,868,163) - 1,795,571
Previous year: At 1 July2023 Income Expenditure Transfers At30 June
2024
£ £ £ £ £
European Churches Fund 38,444 39,228 (130,447) 142,262 89,487
Community Presence Fund 487,864 - - - 487,864
Social Responsibility - - - 40,000 40,000
General funds : 431,087 2,874,106 (1,496,147) = (182,262) 1,626,784
957,395 2,913,334 (1,626,594) - 2,244,135

EVERY NATION LONDON

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

18 Unrestricted funds

(Continued)

European Churches Fund

Funds set a part for supporting, teaching, equipping and encouraging, the leaders and congregations of all Every Nation Churches in Europe. ‘ .

Community Presence Fund

Funds allocated for our vision of leasing / renting / purchasing / refurbishing etc a property for our Sunday Services and or offices to establish a place of presence.

19 Analysis of net assets between funds '

;

Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 30 June 2025:
Tangible assets oo 71,067 - 71,067
Programme related assets : - 100,000 100,000
Current assets/(liabilities) 1,724,504 160,405 1,884,909
1,795,571 260,405 2,055,976
Unrestricted Restricted Total
; funds funds
2024 2024 2024
; £ £ £
At 30 June 2024:
Tangible assets 52,968 - 52,968
Programme related assets ; ~ 100,000 100,000
Current assets/(liabilities) 2,191,167 159,855 2,351,022
2,244,135 259,855 2,503,990

20 Operating lease commitments

Lessee

;

:

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

‘ 2025 2024
£ £
.
Within one year 180,000 177,337
Between two and five years , 206,630 386,630
386,630 563,967

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EVERY NATION LONDON

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

.

21 Members

Each member of the company commits to contribute an amount of £10 if the charity is wound up.

22 ~Related party transactions

Transactions with related parties

During the year the charity entered into the following transactions with related parties:

Unrestricted donations of £132,770 (2024: £1,442,273) were received from trustees and related parties during the year.

23 Analysis of changes in net funds

The charity had no material debt during the year. The charity had no material debt during the year. The charity had no material debt during the year. ;
24 Cash generated from operations 2025 2024
£ £
(Deficit)/surpus forthe year . (448,014) 1,266,130
.
Adjustments for: . ;
Investment income recognised in statement offinancial activities (78,644) (11,581)
Gain on disposal of tangible fixed assets - (1,644)
Depreciation and impairment of tangible fixed assets 30,508 18,578
Movements in working capital:
Decrease/(increase) in debtors 164,066 (253,833)
(Decrease)/increase in creditors (22,595) 52,203
Cash(absorbedby)/generatedfromoperations (354,679) 1,069,853

25