Registered number: 08732752 Charity number: 1163363
Help for Persecuted Christians (formerly British Pakistani Christians Limited)
(A company limited by guarantee)
Unaudited
Trustees' report and financial statements for the year ended 31 August 2025
Page 1
Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
| Contents | Page | |
|---|---|---|
| Reference and administrative details of the charity, its Trustees and advisers | 3 | |
| Trustees' report | 4-7 | |
| Independent examiner's report | 8 | |
| Statement of financial activities | 9 | |
| Balance sheet | 10 | |
| Notes to the financial statements | 11-20 |
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Help for Persecuted Christians, a charitable company limited by guarantee
Reference and administrative details of the charity, its Trustees and advisers for the year ended 31 August 2025 Trustees Juliet Chowdhry Dorah Mayah Joel Kyari Company registered number 8732752 Charity registered number 1163363 Registered office Unit 74934 PO BOX 6945 LONDON W1A 6US Company secretary Juliet Chowdhry Accountants Pro Tax Plus
2-4 Eastern Road Romford RM1 3PJ
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Help for Persecuted Christians, a charitable company limited by guarantee
Trustees' report for the year ended 31 August 2025
The Trustees present their annual report together with the financial statements of the Help for Persecuted Christians for the year 1 September 2024 to 31 August 2025. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).
Since the charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the :
Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
Objectives and activities a. Policies and objectives
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
Objectives and Activities
The British Asian Christian Association (BACA) continues to serve persecuted Christian communities in Pakistan with practical aid, advocacy, and spiritual guidance. Over the past year, our work has focused on clean water and sanitation, legal support for falsely accused believers, safe housing, Bible distribution, community outreach, and support for the homeless. Despite challenges and tragic losses, our impact has grown significantly.
Clean Water, Hygiene, and Sanitation Projects 1September 2024 – 31st August 2025
BACA successfully installed six new clean water hand pumps in remote villages across Pakistan. These projects have helped reduce waterborne illnesses, increased life expectancy, and provided communities with reliable access to safe drinking water.
We also conducted hygiene education workshops, distributing soap, toothpaste, and hygiene kits to households in rural areas. These efforts empower families to maintain better health and prevent disease.
Safe Washrooms for Women:
We built new secure washroom facilities, allowing women to shower and use toilets safely and privately. Previously, many women had to relieve themselves in open fields, exposing them to harassment, rape605 and health risks.
Case Study – Alam Choudhry Viallage, Sindh (June 2025 ):
• 150 households gained access to clean water and safe washrooms.
- Women report increased safety and reduced disease exposure.
• Hygiene workshops reached over 300 children and adults.
Legal Advocacy and Support for Persecuted Believers
BACA continued its critical role in supporting Christians falsely accused of blasphemy and other charges.
- Zafar Bhatti – After enduring 13 years in prison the longest period in Pakistan’s
history, Zafar was acquitted on 2nd October 2025. Tragically, he passed away three
days later from illnesses contracted in brutal isolation cells. Despite significant medical expenses funded by BACA, the long-term effects of his incarceration could not be reversed.
• Nabeel Masih – Nabeel died while on bail in 31st July 2025, shortly before he was due to
be acquitted. He suffered severe health conditions caused by prolonged confinement in unclean and unsafe prison conditions.While we mourn these profound losses, we also take comfort in the assurance that both Zafar and Nabeel are now in heaven, having been granted precious time in freedom with their families and loved ones before their passing.
BACA remained steadfast when others withdrew. Despite the shortcomings and inaction of several organisations, we continued to stand beside these men in their darkest hours — providing legal defence, medical support, advocacy, and above all, hope. We are humbled that we were able to offer them solace and dignity after years of suffering, and that we walked with them through their final days of earthly freedom. We honour them
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as martyrs whose endurance and faith under persecution will not be forgotten. Safe House Project
Our Safe House project was first discussed in January 2025 and has progressed to become larger and more secure than initially planned. By September 2025 we had found a potential plot for the building. The facility when completed next year will provide:
• Temporary relief for those accused of blasphemy or victims of violence and rape
• Sanctuary for victims of persecution, including threats of life, assault, or sexual
violence.
• Support enabling believers to pursue justice without compromising their safety under
Islamic laws of Qisas and Diyat. Evangelism, Bible Distribution, and Community Outreach BACA has actively shared the Gospel and provided spiritual resources across Pakistan and in the UK:
• Bible Distribution in Pakistan: Thousands of Bibles delivered to remote communities,
schools, and local churches between 1st September 2025 – 31st August 2026.
• Conventions and Gatherings in Pakistan: Participated in multiple regional
conventions, sharing the Gospel with hundreds of believers and seekers. Support for Homeless in Ilford, London:
• BACA provided meals, clothing, and hygiene kits directly to homeless individuals in
Ilford throughout the year.
• The program has grown steadily, with more individuals accessing support and forming
community connections through BACA’s care.
• Case Study – August 2025: Over 75 homeless individuals receive meals, hygiene kits,
and spiritual encouragement four days a week. Emergency Housing Reconstruction – Monsoon Response (August 2025) Following the devastating monsoon rains of August 2025, several impoverished Christian families lost their homes when fragile mud-built structures collapsed under persistent flooding. In some cases, these collapses resulted in tragic fatalities.Many of the affected families were already living in extreme poverty, residing in basic clay or
mud dwellings that offered little resistance to heavy rainfall. When walls gave way during the storms, entire households were left homeless overnight. In response, BACA acted swiftly.
We raised funds to rebuild damaged homes using solid brick construction, replacing unsafe mud structures with durable, weather-resistant housing. Impact:
• Families who lost loved ones will be rehoused in secure brick homes.
• Surviving children will live in safer structures less vulnerable to collapse.
• Communities will have improved resilience ahead of future monsoon seasons.
• The psychological relief for bereaved families will be profound.
Why Brick Construction Matters Traditional mud homes are highly vulnerable to:
• Floodwater erosion
• Foundation weakening
• Wall collapse during prolonged rainfall By rebuilding in brick, BACA will not only restored shelter but has significantly reduced the risk of future tragedies.
These new homes will stand as a testimony to restoration — replacing grief and instability with protection and permanence. Case Study – Narowal Reconstruction (August 2025)
On 27 August 2025, a monsoon-triggered roof collapse in Narowal killed two-year-old Anaya Qaiser and left Nasir Masih’s family of 16 homeless.
Two other young children were seriously injured as the upper floor crashed through the house. BACA immediately covered funeral and medical costs and provided emergency financial support. We will begin the rebuild in September 2025 Rescuing Families from Slavery
Over the past year, BACA has continued to support Christian families trapped in conditions of forced labour and modern slavery. Through direct intervention, legal advocacy, and safe housing, we have freed several families from exploitative situations where they were unable to leave due to debt, threats, or coercion.
BACA provided emergency shelter, food, medical care, and legal support, enabling these families to rebuild their lives with dignity. Our Permanent Safe House project will be a crucial part of this work in the future, giving survivors a secure place to live while pursuing justice. These interventions have allowed families to regain freedom, reunite, and live without fear, highlighting the critical role of BACA’s advocacy and support in protecting the most vulnerable from abuse and persecution. Case Study – Freedom and Support for the Masih Family
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Eman Masih and her 15-year-old brother Rehman, along with their mother, were trapped by debt and exploitation, with Rehman forced into bonded labour. BACA intervened, paying off the family debt and securing their release. The family received legal advocacy, safe housing, and emergency support after Eman’s abduction and assault. Rehman is now training as a hairdresser, while Eman will learn stitching and sewing to earn a sustainable livelihood. BACA continues to provide care, meals, and guidance for the whole family. Through this support, the Masih family has regained freedom, safety, and hope for a secure future.
SMART Goals for 2025–2026
- Install 5 additional clean water hand pumps and 3 safe washroom facilities in rural
Pakistan villages by end August 2026, benefiting at least 500 households.
- Complete Safe House construction and provide temporary shelter and support to at
least 20 persecuted Christians by end August 2026.
- Provide legal support for 10+ falsely accused Christians or families trapped in
bonded labour, including representation, safe housing, and advocacy, by August 2026
- Rebuild 2 flood-damaged homes with durable brick construction and reinforced
foundations for families affected by monsoon disasters by August 2026.
- Distribute 2,000 Bibles and conduct 5 evangelism events across Pakistan by August
2026
- Support at least 100 homeless individuals in Ilford, 4 days a week with meals,
hygiene kits, and safe housing advice by April 2026.
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Financial review
a. 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. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
Structure, governance and management
a. Constitution
Help for Persecuted Christians (formerly British Pakistani Christians Limited) is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association.
The principle object of the charity is to build a network of Pakistani Christians focused on a better quality of life, fellowship and religious freedom for Christians in Pakistan and the UK.
b. Methods of appointment or election of Trustees
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.
Our method and appointment of trustees has always been to recruit from within our UK volunteers. The main criteria being that volunteers have volunteered for at least 5 hours per week for a minimum of one year.
Members' liability
The Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up.
Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Trustees' report (continued) for the year ended 31 August 2025
Statement of Trustees' responsibilities
The Trustees (who are also the directors of the charity 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).
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 charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP (FRS 102);
-
make judgments and accounting estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material
departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and 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. Approved by order of the members of the board of Trustees on and signed on their behalf by:
Joel Kyari
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i0fTwsteEI
Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Independent examiner's report for the year ended 31 August 2025
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 August 2024.
Responsibilities and basis of report
As the Trustees of the charity (and 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 charity 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 the charity's accounts 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:
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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.
This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities ( Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.
Independent examiner's report to the Trustees of Help for Persecuted Christians (formerly
British Pakistani Christians Limited) ('the charity')
Signed:
Vinay Sofat FCCA
Pro Tax Plus
Accountants
2-4 Eastern Road Romford RM1 3PJ
Dated:
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Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Statement of financial activities (incorporating income and expenditure account) for the year ended 31 Aug 2024
| Note 3 Charitable activities 4 Investments Total income Charitable activities Donation of land in Pakistan 6 Total expenditure Net movement in funds Net movement in funds Total funds carried forward Income from: Donations and legacies Expenditure on: Raising funds Reconciliation of funds: Total funds brought forward |
158,791 0 158,791 0 159,943 159,943 (1,152) -202 (1,533) (1,735) Unrestricted Funds 2025 £ |
158,791 0 - 158,791 0 159,943 159,943 (1,152) -202 (1,533) (1,735) Total funds 2025 £ |
93,649 0 - Total funds 2024 £ |
|---|---|---|---|
| 93,649 0 97,533 |
|||
| 97,533 (3,884) 3682 (3,884) |
|||
| (202) |
The Statement of financial activities includes all gains and losses recognised in the year. The notes on following pages form part of these financial statements.
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Help for Persecuted Christians (formerly British Pakistani Christians Limited)
(A company limited by guarantee)
| Registered number: 08732752 Note Fixed assets Tangible assets 11 Current assets Debtors Cash at bank and in hand 13 Net current liabilities Total net assets Charity funds Restricted funds 14 Unrestricted funds 14 Total funds Balance sheet as at 31 August 2025 Creditors: amounts falling due within one year |
0 818 818 (4,622) |
2,069 2,069 (3,804) (1,735) - (1,735) (1,735) 0 2025 £ |
38 231 |
230 2024 £ |
|---|---|---|---|---|
| (202) 0 (202) |
||||
| (202) | ||||
The charity was entitled to exemption from audit
(5,093) 105 under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees on and signed on their behalf by: Joel Kyari
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Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Notes to the financial statements for the year ended 31 August 2025
General information
The charity is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the charity being wound up, theliability in respect of the guarantee is limited to £1 per member of the charity.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Help for Persecuted Christians (formerly British Pakistani Christians Limited) 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.
2.2 Going concern
The Trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may existence for the foreseeable future, however there are material uncertainties about the Charity's ability to continue as a going concern. cast significant doubt on the ability of the Charity to continue as a going concern. The Trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the Charity has adequate resources to continue in operational
2.3 Income
All income is recognised once the charity has entitlement to the income, it is probable that the income
will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. Where the donated good is a fixed asset, it is measured at fair value, unless it is impractical to measure this reliably, in which case the cost of the item to the donor should be used. The gain is recognised as income from donations and a corresponding amount is included in the appropriate fixed asset class and depreciated over the useful economic life in accordance with the charity's accounting policies.
On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the charity which is the amount it would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Notes to the financial statements for the year ended 31 August 2025
2. Accounting policies (continued)
2.4 Expenditure
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 allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.
All expenditure is inclusive of irrecoverable VAT.
2.5 Government grants
Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of financial activities over the expected useful lives of the assets concerned. Other grants are credited to the Statement of financial activities as the related expenditure is incurred.
2.6 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.
2.7 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.
2.8 Tangible fixed assets and depreciation
Tangible fixed assets costing £500 or more are capitalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
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Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Notes to the financial statements for the year ended 31 August 2025
2. Accounting policies (continued)
2.8 Tangible fixed assets and depreciation (continued)
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives . Depreciation is provided on the following bases:
Motor vehicles - 33% on a straight line basis Office equipment - 25% on a straight line basis
2.9 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.
2.10 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
2.11 Liabilities and provisions
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 charity 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.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
2.12 Pensions
2.13 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
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Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Notes to the financial statements for the year ended 31 August 2025
3. Income from donations and legacies
| Donations Gift Aid Charities trust Total 2024 Donations Gift Aid Charities trust Total 2024 Sale of services Sale of services 5. Analysis of grants General charitable support Total 2025 4. Income from charitable activities Designated charitable support |
0 0 0 0 0 0 0 Restricted funds 2025 £ Restricted funds 2024 £ |
148,454 9,064 1,273 158,791 89,434 3,605 610 93,649 0 0 Direct costs 101,439 14,162 115,601 Unrestricted funds 2025 £ Unrestricted funds 2024 £ Unrestricted funds 2024 £ Unrestricted funds 2023 £ 2025 £ |
148,454 9,064 1,273 Total funds 2025 £ |
|---|---|---|---|
| 158,791 | |||
| 89,434 3,605 610 Total funds 2024 £ |
|||
| 93,649 | |||
| 0 Total funds 2024 £ |
|||
| 0 Total funds 2023 £ |
|||
| 101,439 14,162 Total funds 2025 £ |
|||
| 115,601 |
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Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Notes to the financial statements for the year ended 31 August 2025
5. Analysis of grants (continued)
| General charitable support Total 2024 Designated charitable support |
Direct costs 54,814 9,924 64,738 2024 £ |
Total funds 54,814 9,924 64,738 2024 £ |
|---|---|---|
6. Other expenditure
| directly General charitable support 0 0 Support costs 0 Meals for homeless people 20,440 20,440 Analysis of expenditure tivities Activities undertaken 2025 £ Designated charitable support |
Direct costs 80,999 14,162 0 0 95,161 0 2025 £ |
0 Support costs 0 0 44,342 0 44,342 Restricted funds 2025 £ 2025 £ |
0 Total funds 2025 £ |
|---|---|---|---|
| Total funds 80,999 14,162 44,342 20,440 2025 £ |
|||
| 159,943 | |||
| 0 0 |
7. Analysis of expenditure by activities
Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Notes to the financial statements for the year ended 31 August 2025
7. Analysis of expenditure by activities
| Activities undertaken directly General charitable support 0 0 Support costs 0 Meals for homeless people 12,622 12,622 2024 £ Designated charitable support |
Direct costs 42,192 9,924 0 0 52,116 2024 £ |
Support costs 0 0 32,795 0 32,795 2024 £ |
Total funds 42,192 9,924 32,795 12,622 2024 £ |
|---|---|---|---|
| 97,533 0 |
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Analysis of support costs
| Analysis of support costs |
|||
|---|---|---|---|
| Staff costs Depreciation Entertainment Sundry expenses Insurance Advertising and marketing Telephone Travelling expenses Disposal of fixed assets Bank charges Computer costs Accountancy fees Legal & Professional Staff costs Depreciation Entertainment Sundry expenses Insurance Advertising and marketing Telephone Travelling expenses Disposal of fixed assets Bank charges Computer costs Accountancy fees Legal & Professional 8.. Independent examiner's remuneration Fees payable to the charity's independent examiner for the independent examination if the charity's annual account 9. Staff costs Wages and salaries Social security costs Contribution to defined contribution Printing, postage and stationery Analysis of support costs -last year Printing, postage and stationery |
pesion scheme | 15,485 1161 0 7,870 224 143 2,584 4,642 5,141 0 39 4,564 1,500 989 44,342 0 13,992 161 0 3,651 224 1378 919 3,265 1,530 0 141 4,047 1,500 1,987 32,795 2025 £ 1,500 2025 £ 12,100 588 2,797 15,485 Support costs 2025 £ Support costs 2024 £ |
15,485 1,161 0 7,870 224 143 2,584 4,642 5,141 0 39 4,564 1,500 989 Total funds 2025 £ |
| 44,342 | |||
| 0 0 13,992 161 0 3,651 224 1,378 919 3,265 1,530 0 141 4,047 1,500 1,987 Total funds 2024 £ |
|||
| 32,795 | |||
| 2024 £ 1,500 |
|||
| 2024 £ 11,500 519 1,973 |
|||
| 13,992 |
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0
Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Notes to the financial statements for the year ended 31 August 2025
9. Staff costs (continued)
| The average number of persons employed by the charity during the year was as follows: Number of employees No employee received remuneration amounting to more than £60,000 in either year |
2025 2024 1 1 |
|---|---|
10. Trustees' remuneration and expenses
During the year, one or more Trustees has been paid remuneration or has received other benefits from an employment with the charity. This is permitted by the Charity's constitution and the Charity Commission have been informed. This was done in order to assist the charity in its day to day operations. The value of Trustees' remuneration and other benefits was as follows:
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Dorah Mayah | Remuneration | 12,100 | 11,500 | ||
| During the year ended 31 August 2025, no Trustee expenses have been incurred (2024 - nil) | |||||
| 11 | Tangible | ||||
| fixed assets |
| Cost or valuation At 1 September 2024 At 31 August 2025 Depreciation At 1 September 2024 Charge for the year At 31 August 2025 Net book value At 31 August 2025 At 31 August 2024 2. Debtors Due within one Other Debtors Prepayments an |
£ 0 3,000 0 1000 1000 2000 0 year d accrued income Motor vehicles |
£ 645 645 415 161 576 69 230 Office equipment 202 |
Total £ 645 645 415 1161 1576 20690 230 0 0 381 0 0 5 £ 2024 £ |
|---|---|---|---|
12. Debtors
Creditors: Amounts falling due within one year
| Trade creditors Other taxation and social security Pension fund Net wages payable Accruals and deferred income |
0 993 1521 1705 403 4,622 0 2025 £ |
900 127 849 400 855 2024 £ |
|---|---|---|
| 3,131 | ||
13
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Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Notes to the financial statements for the year ended 31 August 2025
| 14. Statement of funds Unrestricted funds Designated funds Assistance with legal costs Assistance with education Humanitarian aid General Funds General fund Total Unrestricted funds 14. Statement of funds - prior year Unrestricted funds Designated funds Assistance with legal costs Assistance with education Humanitarian aid General Funds Genral fund Total Unrestricted funds |
Balance at Transfers Balance at 1 September Income Expenditure in/out 31 August 2024 2025 £ £ £ £ £ 0 0 6010 0 0 0 6010 700 0 0 0 700 12431 9596 -11228 0 10799 |
|---|---|
| 19141 9596 -11228 0 17509 |
|
| -19,724.30 149,195 -148,715 -19,244.18 |
|
| -583 158,791 -159,943 0 -1,735 |
|
| 0 0 0 Balance at Transfers Balance at 1 Septemder Income Expenditure in/out 31 August 2023 2024 £ £ £ £ £ 0 0 6010 0 0 0 6010 700 0 0 0 700 5705 16650 -9924 0 12431 |
|
| 12415 16650 -9924 0 19141 |
|
| -8,743.30 76,999 -87,599 -19,343.30 |
|
| -8,743.30 93,649 -97,523 0 -202 |
|
| 0 |
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15
Designated funds General funds
Designated funds General funds
16
| Income £ £ 19141 9,596 -19353 149,195 -212 158,791 0 Income £ £ 12415 16,650 -8743 76,999 3,672 93,649 Summary of funds - current year Balance at 1 September 2024 Summary of funds - prior year Balance at 1 September 2023 |
Expenditure £ £ (14,162) 14,575 (146,152) -16,310 Balance at 31 August 2025 |
|---|---|
| (160,314) (1,735) |
|
| (371) 0 Expenditure £ £ (9,914) 19,151 (87,609) -19,353 Balance at 31 August 2024 |
|
| (97,523) (202) |
|
| 0 |
Designated funds Assistance with legal costs
These funds are raised and used to provide assistance to individuals who have been accused of blasphemy or have been violently attacked or families who have lost a member of a family to a violent attack.
Assistance with education
These funds are raised and used to provide assistance with education for school aged children who would otherwise not be able to attend school due to one or more of their parents either having died or been imprisoned unjustly.
Humanitarian aid
These funds are raised to assist in providing meals to the homeless and assisting those impacted by natural and other kinds of disaster.
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Help for Persecuted Christians (formerly British Pakistani Christians Limited) (A company limited by guarantee)
Notes to the financial statements for the year ended 31 August 2025
17
Analysis of net assets between funds Analysis of net assets between funds - current year
| Tangible Fixed assets Current Assets Creditors due within one year Total |
Unrestricted Funds 2,069 818 -4622 -1,735 2025 £ |
Total Funds 2,069 818 -4622 2025 £ |
|---|---|---|
| -1,735 | ||
| 0 |
Analysis of net assets between funds - prior year
| Tangible Fixed assets Current Assets Creditors due within one year Total |
Unrestricted Funds 230 2699 -3131 -202 2024 £ |
Total Funds 230 2699 -3131 2024 £ |
|---|---|---|
| -202 |
18
Pension commitments
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £2797 (2024 - £1973), (20223- £922) were payable to the fund at the balance sheet date and are included in creditors.
19
Related party transactions
The Help for Persecuted Christians (formerly British Pakistani Christians Limited) has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Help for Persecuted Christians (at 31 August 2025.
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