## **J P TEAM INTERNATIONAL**
(A private limited company by guarantee without share capital use of “Limited”
exemption)
Financial Statements For the year ended 30 November 2024 Company Number: 08290018 Charity Number: 1159304
## **CONTENTS PAGE**
||Page|
|---|---|
|Trustees’ Report|3 - 10|
|Independent Examiner’s Report|11|
|Statement of Financial Activities|12|
|Balance Sheet|13|
|Notes to the Accounts|14 - 19|
2
Company Number: 08290018 Charity Number: 1159304 Registered Office: 85 Great Portland Street First Floor London W1W 7LT Directors and Trustees: M. Evans II R. Barton V. Matveyev (appointed 10/01/2025) R. Gibbons (appointed 10/01/2025) C. Evans (resigned 10/01/2025) T. Malone (resigned 01/01/2025) M. Armstrong (resigned 01/01/2025) Chief Executive Officer Michael David Evans II Secretary: Randall Kenneth Barton 85 Great Portland Street, London, UK W1W7LT Principal Bankers: CAF Bank 25 Kings Hill Avenue West Malling, ME19 4JQ Independent examiner Moore Kingston Smith 6[th] Floor 9 Appold Street London EC2A 2AP Solicitors: Robert Meakin Stone King 30 Station Road Cambridge, CB1 2RE
3
**J P Team International Trustees Report** For the year ended 30 November 2024
_______________________________________________________________________________________________
The Trustees present their statutory report together with the accounts of J P Team International (JPTI) for the year ended 30 November 2024.
The information contained on page 2 of the Financial Statements forms part of the Trustees’ Report.
## **Structure, Governance and Management**
## _**Governing Document**_
J P Team International (JPTI) (also identified as “the Charity”) was incorporated on 12 November 2012 and is governed by the provisions of its Memorandum and Articles of Association _._
## _**Organizational Structure**_
The organizational structure as detailed in the constitution of the Charity is the responsibility of the Board of Trustees. In accordance with the constitution, the Board holds at least one general meeting and two additional meetings per year. The day-to-day running of the Charity is carried out by the Chief Executive, who is responsible to the Board of Trustees.
## _**Board Activity and Oversight**_
JP Team International (UK) is a registered charitable company limited by guarantee, governed by its Articles of Association. The charity is led by a board of trustees who are responsible for overall strategic direction, oversight of operations, and compliance with relevant regulations in the United Kingdom and abroad.
During the reporting year, the board met regularly to review and guide the organization’s activities, especially its work supporting humanitarian aid and spiritual support to vulnerable communities in Ukraine and other areas.
In January 2025, Carolyn Evans stepped down from her role as trustee, treasurer, and secretary. The board formally recorded her resignation in the minutes of its January 2025 meeting. Minister Viktor Matveyev was appointed to the board that same month, bringing pastoral and operational insight to the charity’s mission field activities.
The trustees continue to meet quarterly to review financial health, fundraising progress, and strategic direction. Day-to-day administration is delegated to staff and professional service providers under trustee oversight, including payroll and banking services managed through Paul Beare Ltd.
The trustees are aware of the Charity Commission’s most recent priority position statements, particularly those concerning financial resilience, safeguarding, and oversight of overseas activities. JP Team International continues to monitor and strengthen its governance practices in line with these expectations and remains committed to upholding public trust, transparency, and the public benefit requirement in all its operations.
4
**J P Team International Trustees Report** For the year ended 30 November 2024
_______________________________________________________________________________________________
## _**Connected and Related Parties**_
Several individuals involved in JP Team International (UK), including former trustee Michael Evans I, Carolyn Evans, and Michael Evans II, were also part of efforts to help establish other legally distinct charities around the world with similar charitable aims. These entities operate independently, with separate boards and no single controlling party. While some trustees may serve on more than one board, each charity is governed according to its own national regulations and governance structures.
JP Team International (UK) does not consolidate these foreign entities in its financial statements, in line with accounting standards and regulatory guidance. Further details of transactions with related parties are included in the financial statements.
“Jerusalem Prayer Team” is a trademarked name used by certain U.S.-based charities and is registered as a “doing business as” for those organizations. JP Team International (UK) was inspired by similar faith-based values and shares a general concern for issues affecting the Jewish people. However, JPTI is an independently registered charity governed by its own board of trustees and financial structure. It does not operate under or report to the U.S. entities, and no legal or operational control is shared.
## _Trustees, Appointments, Induction and Training_
New Trustees are appointed by the existing Trustees should they be deemed appropriate and helpful to fulfill any shortfall in the skill set of the Board upon application. The Charity shall hold a general meeting and a minimum of two other meetings per year. The Trustees have learned their duties as Trustees through information obtained from external consultants and the Charity Commission, and are responsible for the induction and training of new Trustees. Further training, consultation and information is made available to the Trustees on an on-going basis.
## **Public Benefit**
We have referred to the guidance in the Charity Commission’s general guidance in PB1, PB2, and PB3 of the Charities Act 2011 on Public Benefit when reviewing our aims and objectives and in planning our future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives outlined below.
## **Objectives and Activities**
The objects of JPTI, in light of the Public Benefits guidance, continue to be:
- Advance of the Christian faith for the benefit of the public.
- Prayer for the peace of Israel and Ukraine and the safety of Jewish people.
- Provide humanitarian relief for victims of terrorism, irrespective of ethnic or national origin.
- Advance the knowledge of the Biblical significance of Israel.
5
**J P Team International Trustees Report** For the year ended 30 November 2024
_______________________________________________________________________________________________
To meet these objectives, the Charity has two primary aims and objectives, which have remained constant:
- To create a community with the shared ethos of promoting the peace of Israel and Ukraine and safety for the Jewish people.
- To raise funds as cost effectively as possible.
In practical terms, the Charity’s practical activities are:
- Foster a community centered on encouraging people to pray for the safety, wellbeing and strengthening of Israel and Ukraine. It will instruct people how to pray and what to pray for, as well as provide inspiration and encouragement to pray.
- Provide financial aid to specific humanitarian outreaches on an as-needed basis. For example: providing food and comfort to Holocaust survivors and medical help and emotional support to victims of terrorism, regardless of national or ethnic background.
- Partner with related organizations to aid in the operation of the Friends of Zion Museum in Jerusalem that highlights the history of Christian philo-Semitic beliefs and practices that culminated in the creation of the Christian Zionist movement. This Museum and the Righteous Nation Heritage Center seek to foster relationships between Judaism and Christianity. JPTI will provide on-going research and content for the Jerusalem Museum.
- Produce media programs encouraging public edification and support of our mission.
- Since the conflict in the Middle East focus educational and prayer activities with the Friends of Zion Museum and Righteous of the Nations Heritage Center in Israel to include displaced families, children needing ongoing education during a time of war and a place of peace for soldiers.
In order to fund and educate others about these charitable programs, the Charity continually employs these outreach strategies:
- Mail partner prayer, ministry and news/educational letters, which are mailed to current and potential prayer partners and donors to educate them about areas or needs as identified by the Charity, soliciting their prayers and support of these charitable programs.
- As prayer partners/donors are encouraged to commit to prayer support and various donations of support, including direct debit donations of their choosing.
## **Achievements and Performance**
JPTI raised £169,959 (2023: £146,367) in the year ended 30 November 2024. The majority of these donations were obtained as a result of our partner prayer and newsletter outreach mailings.
6
**J P Team International Trustees Report** For the year ended 30 November 2024
_______________________________________________________________________________________________
During the year ending 30 November 2024, JPTI’s number of prayer support partners remained almost the same at around 9,028. Over the course of the year ministry communications and teaching letters totaling about 11,543 pieces were sent to our prayer support partners. A total of 2,699 Ministry Magazines were sent to our more active partners. JPTI was also able to provide about 245 individual ministry resource requests by providing over 368 educational and religious article items.
In addition, during the year ending 30 November 2024, JPTI was able to communicate via email to 2,778 active members (over 956,797 emails were sent out during the year). The emails averaged an open rate of approximately 28%.
JPTI continued to focus on building a prayer community in the UK via Facebook. By the year end 30 November 2024, the Jerusalem Prayer Team Facebook Page reached around the world by almost 79 million people (through inspiring posts, articles, and scriptures), saw 5 Million new page visits, and garnered 183,000 new Page “likes”.
With the war in Ukraine, resources and Grants focused on the Project for the Poor totaling £18,009.
Because of the conflict in the Middle East JPTI has focused educational and prayer resources in cooperation with the Friends of Zion Museum in Israel to focus on displaced families, children needing ongoing educational services and soldiers needing encouragement.
## **Future Plans**
JPTI will continue to provide humanitarian relief to those affected by the Ukraine war. The charity also plans to expand its prayer outreach efforts through communal prayer for the peace of Jerusalem, the safety of Jewish people, and the land of Israel, including expansion of our prayer team and online prayer wall. We will advance public education on the biblical significance of Israel, partnering with related organizations to promote understanding and combat anti-Semitic traditions. We will also provide humanitarian relief to victims of the Holocaust, terrorist acts, and those displaced by war, delivering practical aid through trusted local and international networks.
## **Grants Awarded**
The Trustees discuss each potential grant before a decision is taken to support a charitable organization. The grants are given at arm’s length to support the on-going charitable activities on an organization. During the year JPTI awarded a grant of £18,009 to the Project for the Poor in Ukraine.
7
**J P Team International Trustees Report** For the year ended 30 November 2024
_______________________________________________________________________________________________
## **Grant Making Policy**
In light of the growing size of the Charity, the Board asked counsel to draft a grant-making policy and that policy was adopted at the July 2018 meeting of the Board of Trustees.
## **Risk Management**
The Board again examined principal risks and uncertainties and identified three major areas for discussion and future Board action:
1. Cybersecurity and donor privacy.
2. Banking regulations and lack of ability of current bank (CAF Bank) to process international grants and funds designated for work in different parts of the world.
3. Compliance with the Terrorism Act of 2000.
The major risks to which the Charity is exposed, as identified by the Trustees, were reviewed during the year. The Trustees are satisfied that the processes are in place to mitigate risks for cyber security and donor privacy. The Trustees have voted to move bank relations away from CAF Bank to a bank more suited to handle the complex international activity of JPTI. However, this has not been implemented yet since the receiving banks contacted currently require more UK based trustees as part of their due diligence requirements.
The Trustees were reminded of the need to periodically review copies of the Terrorism Act of 2000 Compliance Tool Kit published by the Charity Commission for England and Wales (“Terrorism Act Kit”). As a charity involved with international activity in Europe and the Middle East it is critical that all Trustees and officers be familiar with these laws.
- Randall Barton is responsible for compliance and has reviewed for the Board the following:
- (i) the list of "Proscribed Organizations" to make sure we are not connected to or support any such organizations in the furtherance of our charitable activity; and
- (ii) the OFSI published list of "designated" organizations and individuals to make sure we do not directly or indirectly provide support to such organizations or individuals.
Mr. Barton has determined that we provide no direct or indirect support for designated organizations and individuals, there is no need to request a license from the OFSI for our charitable activity.
8
**J P Team International Trustees Report** For the year ended 30 November 2024
_______________________________________________________________________________________________
## **Financial Review**
## _Reserves Policy_
The Board has examined the requirement for free resources, which are those unrestricted funds not invested in fixed assets, designated for specific purposes or otherwise committed. The Trustees review its reserves policy annually and consider that the free reserves held by the Charity should be broadly equivalent to at least nine (9) months of the yearly on-going annual expenditures. The Trustees decided the JPTI’s long-term target of free reserves should be £300,000, which would give the Charity flexibility to cover temporary timing differences for donation receipts, adequate working capital for core costs, and would allow JPTI to respond quickly to emergencies where immediate relief is required.
As of 30 November 2024, total reserves of the charity amounted to £718,569. This consisted of unrestricted income funds of £717,569. and restricted income funds of £873. Free reserves at 30 November 2024 amounted to £717,569. The Board acknowledges that this falls above the target free reserve and strategies to maintain the long-term target are being implemented.
## **Statement of Trustees’ Responsibilities in Relation to Financial Statements**
The Trustees of the Charity (who are also the Directors of JPTI) are responsible for preparing a trustee’s annual report and financial statement in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees of the Charity to prepare financial statements for each year which give a true and fair view of the state of affairs of the Charity and the group, and of the incoming resources and application of resources, including income and expenditure, of the charitable group for that period. In preparing the financial statements, the Trustees are required to:
- Select suitable accounting policies and then apply them consistently.
- Observe the methods and principles in the Charities SORP.
- Make judgments and estimates that are reasonable and prudent.
- State whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statement.
- Prepare the financial statement on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial of the Charity and to enable them to ensure that the financial statements comply with the Companies Act of 2006 and 2011. They are responsible for safeguarding the assets of the Charity and the group, and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
9
**J P Team International Trustees Report** For the year ended 30 November 2024
_______________________________________________________________________________________________
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the Charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of a financial statement may differ from legislation in another jurisdiction.
By the order of the Board of Trustees.
**----- Start of picture text -----**
________________________________
R. Barton, Trustee
**----- End of picture text -----**
Date: 23 September 2025
10
**JP Team International** Independent Examiners' Report To the members of JP Team International
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2024.
## **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 the Company as required by section 386 of the 2006
- 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.
**Adam Fullerton FCA DChA Date:** 29 September 2025 **For and on behalf of Moore Kingston Smith LLP**
Chartered Accountants 6th Floor 9 Appold Street London EC2A 2AP
Page: 11
Statement of Financial Activities (incorporating the Income and Expenditure account) For the Year Ended 30 November 2024
## **JP Team International**
**----- Start of picture text -----**
2024 2023
Unrestricted Restricted Total Total
Note £ £ £ £
Income from:
-
Donations 169,959 169,959 146,367
-
Gift in Kind - Jerusalem Prayer Team 8,000 8,000 8,000
Interest 353 - 353 -
Total 178,312 - 178,312 154,367
Expenditure on:
Raising funds 2 36,492 - 36,492 32,695
Charitable activities 3 135,157 - 135,157 125,982
Total 171,649 - 171,649 158,677
Net movement in funds 4 6,663 - 6,663 (4,310)
Funds Brought Forward 710,906 873 711,779 716,089
Funds Carried Forward 10,11 717,569 873 718,442 711,779
**----- End of picture text -----**
The notes on the accompanying pages form a part of these financial statements.
Page: 12
**JP Team International** Balance Sheet As at 30 November 2024
|**Note**
**Current Assets**
Cash at bank and in hand
**Creditors: Amounts falling due**
**within one year**
**9**
**Net Current Assets**
**Total Net Assets**
**Funds**
Unrestricted income funds
**10**
Restricted income funds
**11**|**£**
**£**
725,540
725,540
(7,098)
718,442
718,442
717,569
873
718,442
**2024**|**£**
**£**
715,499
715,499
(3,720)
711,779
711,779
710,906
873
711,779
**2023**|
|---|---|---|
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibly for complying with the requirements of the Act with respect to accounting records and for their preparation of the accounts.
The notes on the accompanying pages form a part of these financial statements.
Approved and authorised for issue by the board on: 23 September 2025 Signed on their behalf by:
...................................................... R. Barton **Trustee**
## **Company Registration No. 08290018**
Page: 13
**JP Team International** Notes to the Financial Statements (continued) For the Year Ended 30 November 2024
## **1 Accounting Policies**
## **a) Basis of preparation of financial statements**
These financial statements are prepared on a going concern basis, under the historical cost convention.
The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The charitable company is a public benefit entity for the purposes of FRS 102 and therefore the charitable company also prepared its financial statements in accordance with the 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 (The FRS 102 Charities SORP), the Companies Act 2006 and the Charities Act 2011.
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 pound.
## **b) Going concern**
The trustees have assessed whether the use of going concern and have considered possible events or conditions that might cast significant doubt on the ability of the charitable company to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of the approval of these financial statements. In particular, the trustees have considered the charitable company’s forecasts and projections and have taken account of pressures on income. After making enquiries, the trustees have concluded that there is a reasonable expectation that the charitable company has adequate resources and there are no material uncertainties not to continue in operational existence for the foreseeable future. The charitable company therefore continues to adopt the going concern basis in preparing its financial statements.
## **c) Donation income**
Income is included in the accounts when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably.
## **d) Gifts in kind**
Income in the form of gifts in kind are included in the Statement of Financial Activities only when services have been donated to the charity. Gifts in kind consist of printing, postage, design, staff costs and other services relating to mail shots from Jerusalem Prayer Team (US). The gift in kind is valued at the cost of which the expense can be incurred.
## **e) Fund accounting**
## _**Restricted funds**_
Restricted funds are those that have been given to the charity to be spent on a particular purpose. Details of these funds held can be seen in note 11.
## _**Unrestricted funds**_
These funds arise from donations provided for unrestricted purposes and from accumulated surpluses and deficits in the operations for charitable purposes and are expendable at the discretion of the Trustees.
## **f) Financial instruments**
The charity has financial assets and 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.
Page: 14
**JP Team International** Notes to the Financial Statements (continued) For the Year Ended 30 November 2024
## **1 Accounting Policies (continued)**
## **g) Expenditure**
Expenditure, which is charged on an accruals basis, is allocated between:
- expenditure incurred directly in the effort to raise voluntary contributions (cost of raising funds); and
- expenditure incurred directly to the fulfilment of the charity's objectives (charitable expenditure).
Charitable activities comprises all the expenditure incurred by the charity in meeting its charitable objectives and is further analysed between:
- costs of activities in furtherance of the charity's objectives; and
- support costs of the charity.
Where items of expenditure involve more than one cost category these costs have been apportioned on a reasonable basis as determined by the trustees. One particular area where the cost is material to the charity is in the production and distribution of the mail shots.
Support costs comprise all other overhead costs for the running of the charity as an organisation and the costs primarily associated with the constitutional and statutory requirements.
## **h) Foreign Currencies**
Transactions in foreign currencies are translated at the exchange rate ruling at the date of the transaction, the average rate being used as an approximation to this rate. Monetary assets and liabilities in foreign currencies are translated at the rates of exchange ruling at the balance sheet date. All exchange differences are dealt with through the statement of financial activities.
## **i) Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **j) Cash and cash equivalents**
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.
## **k)** _**Debtors and creditors**_
Debtors and creditors receivable or payable within one year of the reporting date are carried at their transaction price.
## **l) Critical accounting estimates and areas of judgement**
In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements.
In the view of the trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.
Page: 15
**JP Team International** Notes to the Financial Statements (continued) For the Year Ended 30 November 2024
|**2**
**Raising funds**
Bank charges
Accountancy
VAT not recoverable
Allocated support costs (See Note 5)|**2024**
**£**
142
9,376
9,272
17,702
36,492|**2023**
**£**
151
4,860
9,421
18,263
32,695|
|---|---|---|
## **3 Charitable Activities**
|Ministry and aid
Allocated support costs (See Note 5)
Ministry and aid
Allocated support costs (See Note 5)
**4**
**Net movement in funds**
Movement in funds is stated after charging:
_Independent examiner's remuneration (gross of VAT):_
- Independent examination
- Accountancy|**Ministry &**
**Educational**
18,009
79,620
97,629
**Ministry &**
**Educational**
28,009
60,164
88,173|**Partner**
**Services**
-
37,528
37,528
**Partner**
**Services**
-
37,809
37,809
**2024**
**£**
2,450
1,456|**2024 Total**
18,009
117,148
135,157
**2023 Total**
28,009
97,973
125,982
**2023**
**£**
2,334
1,386|
|---|---|---|---|
Page: 16
Notes to the Financial Statements (continued) For the Year Ended 30 November 2024
## **JP Team International**
## **5 Support Costs**
|Printing costs
Postage costs
Magazine costs
Design & editing
Partner services
Prayer call services
Partner processing
Fulfilment
Educational materials
CUI staff costs
Payroll Expenses
Printing costs
Postage costs
Magazine costs
Design & editing
Partner services
Prayer call services
Partner processing
Fulfilment
Educational materials
CUI staff costs
Payroll Expenses|**£**
4,495
14,208
4,902
9,526
-
-
-
671
900
-
44,918
79,620
**£**
4,616
16,671
4,837
12,126
-
-
-
462
933
-
20,519
60,164
**Ministry &**
**Educational**
**Ministry &**
**Educational**|**£**
-
-
-
-
28,823
308
3,151
1,246
-
4,000
-
37,528
**£**
-
-
-
-
29,640
300
3,012
857
-
4,000
-
37,809
**Partner**
**Services**
**Partner**
**Services**|**£**
732
2,313
204
1,551
1,517
34
7,351
-
-
4,000
-
17,702
**£**
752
2,714
202
1,974
1,560
33
7,028
-
-
4,000
-
18,263
**Fundraising**
**Fundraising**|**2024**
**£**
5,227
16,521
5,106
11,077
30,340
342
10,502
1,917
900
8,000
44,918
134,850
**2023**
**£**
5,368
19,385
5,039
14,100
31,200
333
10,040
1,319
933
8,000
20,519
116,236|
|---|---|---|---|---|
## **6 Trustees remuneration**
During 2024 no trustee received funds as reimbursement for travel expenses incurred during the year (2023: £Nil).
One trustee received remuneration during the year and is disclosed in note 7 (2023: £Nil).
Page: 17
Notes to the Financial Statements (continued) For the Year Ended 30 November 2024
## **JP Team International**
## **7 Employees**
|Salaries and wages
Social security costs
Pension|**2024**
**£**
39,567
4,060
1,290
44,918|**2023**
**£**
18,542
1,642
335
20,519|
|---|---|---|
The charity had 1 paid employee in 2024 (2023:1) who was appointed as Trustee during January 2025.
No employees earned over £60,000 during the year (2023: nil).
The key management are considered to be the Trustees and Chief Executive. The total employment benefits including employer pension contributions of Key Management Personnel were £44,918 (2023: £20,519)
## **8 Taxation**
The company, being a registered charity, is not liable for corporation tax in respect of its operations for the year.
|**9**
**Creditors : Amounts falling due within one year**
Accruals
**10**
**Unrestricted Funds**
**Balance at 1**
**December**
**2023**
**Income**
**£**
**£**
Unrestricted income funds
710,906
178,312
**Balance at 1**
**December**
**2022**
**Income**
**£**
**£**
Unrestricted income funds
715,216
154,367
**11**
**Restricted Funds**
**Balance at 01**
**December**
**2023**
**Income**
**£**
**£**
Friends of the Zion Center
595
-
Orphans in Israel
278
-
873
-|**2024**
**£**
7,098
7,098
**Expenditure**
**£**
(171,649)
**Expenditure**
**£**
(158,677)
**Expenditure**
**£**
-
-
-|**2023**
**£**
3,720
3,720
**Balance at 30**
**November 2024**
**£**
717,569
**Balance at 30**
**November 2023**
**£**
710,906
**Balance at 30**
**November 2024**
**£**
595
278
873|
|---|---|---|
Page: 18
**JP Team International** Notes to the Financial Statements (continued) For the Year Ended 30 November 2024
## **11 Restricted Funds (continued)**
|Friends of the Zion Center
Building Project
Orphans in Israel|**Balance at 1**
**December**
**2022**
**£**
595
278
873|**Income**
**£**
-
-
-|**Expenditure**
**£**
-
-
-|**Balance at 30**
**November**
**2023**
**£**
595
278
873|
|---|---|---|---|---|
Friends of the Zion Center Building Project: relating to fundraising for the building project at the Zion
Orphans in Israel: relating to funding to support orphans residing in Israel.
## **12 Members' Liability**
The Charity is a company limited by guarantee. In the event of a winding up, the members' liability is limited to £1.
## **13 Related Party Transactions**
Two of the Trustees of the Charity (Carolyn Evans and Michael Evans II) assisted in the establishment of other JP Team International charities throughout the world that share similar visions and purposes as JP Team International and they are also on some of those other charities' boards. However, the Charity does not consolidate these foreign entities in its financial statements, as they are separate legal entities with no one controlling party. Neither were there any financial dealings with these entities during the year, apart from those transactions, and year end balances already disclosed below in accordance with FRS 102.
The following related party transactions occurred during the year.
In 2024 Jerusalem Prayer Team (US) provided printing, postage, design and other services to the charity relating to the distribution of mail shots. The total gift in kind during the year to 30 November 2024 was £8,000 (2023: £8,000) and is valued at cost. More details on gifts in kind can be found in note 1d) to the notes of the accounts.
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