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← International Christian Consulate

2024-04-30-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

International Christian Consulate

(A company limited by guarantee) Charity registration number: 1170909 Company registration number: 10119332

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

INTERNATIONAL CHRISTIAN CONSULATE

CONTENTS

Reference and Administrative Details 1
Trustees' Report 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 14

INTERNATIONAL CHRISTIAN CONSULATE

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees

Yochana Darling Siroos Alizadeh Mark Jones

Charity Registration 1170909 Number Company Registration 10119332 Number

The charity is incorporated in England.

Registered Office 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF Independent Examiner G W Schulz FCMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham, Chichester West Sussex PO18 8NF Bankers Lloyds Bank plc Ariel House 2138 Coventry Road Sheldon Birmingham B26 3JW

Page 1

INTERNATIONAL CHRISTIAN CONSULATE

TRUSTEES' REPORT

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 30 April 2024.

Objectives and activities

Objects and aims

The charity’s main objective is to advance the Christian Faith and provide aid and support for people fleeing war, conflict and persecution, especially those who are suffering because of their Christian faith.

Objectives, strategies and activities

The main activities include the provision of basic living support (food, supermarket vouchers, medicines, hygiene items, household appliances/equipment etc.), integration support; discipleship and bible classes; Christian fellowship and community; retreats and prayer support; and, where necessary, safe housing (including utilities), for persecuted Christians and Christian refugees. Discipleship, prayer support, bible classes and facilitation of Christian community are a central part of meeting the charity objects, and are provided in a number of settings including face-to-face and online.

The Charity also advocates on behalf of religious minority refugees, particularly those of the Christian faith in the Middle East and Asia, with agencies such as UNHCR and the Greek asylum service. Additionally, from time to time, the charity produces research reports.

The Charity has a retreat facility to provide intensive discipleship, as well as prayer space and healing support for persecuted Christian adults.

Public benefit

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

Structure, governance and management

Nature of governing document

International Christian Consulate is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association.

Recruitment and appointment of trustees

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

Risk management

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.

Page 2

INTERNATIONAL CHRISTIAN CONSULATE

TRUSTEES' REPORT

Achievements and performance

Review of activities

The main theatre of activities was in Greece, where the Charity continued to provide support and assistance for people who are in Greece having fled faith-based persecution in their home countries. Many have faced extreme poverty due to lack of state support and various other disadvantages. We sought to help them integrate into the local communities, adapt to a new life and culture and to make progress in rebuilding their lives. We provided practical aid in the form of meals, supermarket vouchers, mobile phone top-ups, help with medical costs, school supplies and other practical help according to need. We also helped our beneficiaries to find stability with other people of the Christian community, and we provided safe spaces for them to practice their faith in freedom, through involvement in our small community centre; fellowship meals and biblical celebrations; prayer support, retreats, bible classes and discipleship sessions. We also continued to advocate on their behalf with the Greek asylum service, and collaborated with other Christian and non-Christian charities, organisations and agencies to help us achieve our aims.

The Charity has continued to house, disciple and provide a wide range of practical and spiritual support for persecuted Christians who have sought refuge in Greece. Beyond Greece, the Charity has continued to reach isolated persecuted Christians and Christian refugees in Germany, Switzerland, Canada, Iran, Pakistan, Afghanistan, Morocco and Yemen. These beneficiaries have been able to join online meetings 2 or 3 times a week, which has connected them with a Christian community and allowed them to practice their faith with other Christians, despite many of them facing ongoing and intense persecution in the countries they reside in. For these beneficiaries, this continues to be a lifeline, strengthening their faith, encouraging them, increasing their bible knowledge and removing the feeling of isolation. The charity has also provided additional support through advocating on behalf of beneficiaries in these countries, where possible, for example with UNHCR, as well as coordinating with other organisations with a local presence to arrange the delivery of practical aid in some cases.

The charity’s retreat facility has continued to benefit beneficiaries in Greece, through healing and discipleship retreats throughout the year, which have a noticeable positive impact on those participating, particularly in terms of reduced stress levels to the extent of enabling those beneficiaries to process some of their difficult experiences and begin planning for their future. Where necessary, the charity covered transport costs for those unable to afford to visit otherwise, so as not to exclude people from benefitting. The gardening and agricultural activities have been a useful tool in teaching biblical principles and illustrating parables to deepen understanding and knowledge. As an additional benefit, the facility provides fresh fruit and vegetables during harvest seasons to supplement food aid and provide additional fresh produce for meals at the Athens community centre (the House of Faith) and at the retreat facility.

This year in Greece, there has been a notable increase in extreme weather, particularly with extreme heat and wildfires in the long summer months. This has had a negative impact on the ability for retreats to occur during the summer. Although the Charity has taken additional measures to try to mitigate this, we have had to accept that during certain times of the year, the use of the retreat facility may be impacted by these negative effects of climate change.

Page 3

INTERNATIONAL CHRISTIAN CONSULATE

TRUSTEES' REPORT

Financial review

The trustees are satisfied with the finances for the seventh year of operating. Total grants and donations received amounted to £125,822 (2023 - £82,353 ) and total expenditure amounted to £108,610 (2023 - £116,469). Funds carried forward amount to £201,411 (2023 - £184,198), which includes £88,899 (2023 - £115,361) in fixed assets.

Policy on reserves

It is the trustees' policy to maintain a balance of funds to enable the Charity to operate with a good financial base so that all financial commitments can be met. It is the Charlty's intention to retain at least £10,000 in the bank as a reserve.

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.

Page 4

INTERNATIONAL CHRISTIAN CONSULATE

TRUSTEES' REPORT

Statement of Responsibilities

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

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

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small companies provision statement

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

The annual report was approved by the trustees of the charity on 13 December 2024 and signed on its behalf by:

......................................... Yochana Darling Trustee

Page 5

INTERNATIONAL CHRISTIAN CONSULATE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF INTERNATIONAL CHRISTIAN CONSULATE

I report to the charity trustees on my examination of the accounts of International Christian Consulate for the year ended 30 April 2024.

Responsibilities and basis of report

As the charity’s trustees of International Christian Consulate (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 International Christian Consulate 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 International Christian Consulate as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................... Lt G W Schulz FCMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham, Chichester West Sussex PO18 8NF

13 December 2024

Page 6

INTERNATIONAL CHRISTIAN CONSULATE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2024

Note
Unrestricted
funds
£
Income and Endowments from:
Donations and legacies
3
125,822
Total income
125,822
Expenditure on:
Charitable activities
4
108,610
Total expenditure
108,610
Net income/(expenditure)
17,212
Net movement in funds
17,212
Reconciliation of funds
Total funds brought forward
184,199
Total funds carried forward
9
201,411		 Total
2024
£
125,822
125,822
108,610
108,610
17,212
17,212
184,199
201,411		 Total
2023
£
82,353
82,353
116,469
116,469
(34,116)
(34,116)
218,314
184,198

The notes on pages 9 to 14 form an integral part of these financial statements. Page 7

INTERNATIONAL CHRISTIAN CONSULATE

(REGISTRATION NUMBER: 10119332) BALANCE SHEET AS AT 30 APRIL 2024

Note
Fixed assets
Tangible assets
6
Current assets
Debtors
7
Cash at bank and in hand
Creditors: Amounts falling due within one year
8
Net current assets
Net assets
Funds of the charity:
Unrestricted income funds
Unrestricted funds
Total funds
9		 2024
£
88,899
88,899
4,875
109,497
114,372
(1,860)
112,512
201,411
201,411
201,411		 2023
£
115,361
115,361
7,772
63,157
70,929
(2,092)
68,837
184,198
184,198
184,198

For the financial year ending 30 April 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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

The financial statements on pages 7 to 14 were approved by the trustees, and authorised for issue on 13 December 2024 and signed on their behalf by:

......................................... Yochana Darling Trustee

The notes on pages 9 to 14 form an integral part of these financial statements. Page 8

INTERNATIONAL CHRISTIAN CONSULATE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

1 Charity status

The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

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

Going concern

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

Income and endowments

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

Page 9

INTERNATIONAL CHRISTIAN CONSULATE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

Donations and legacies

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

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Gift aid

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

Expenditure

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

Charitable activities

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

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.

Tangible fixed assets

Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Page 10

INTERNATIONAL CHRISTIAN CONSULATE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Land and buildings 2% on cost Motor vehicles 25% on cost Building improvements 20% on cost

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

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

Liabilities

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

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

Fund structure

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

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 11

INTERNATIONAL CHRISTIAN CONSULATE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

3 Income from donations and legacies

Donations and legacies;
Donations
Gift aid reclaimed
Grants, including capital grants;
Grants from other charities		 Unrestricted
funds
General
£
70,230
4,917
50,675
125,822		 Total
2024
£
70,230
4,917
50,675
125,822		 Total
2023
£
59,581
7,772
15,000
82,353

4 Expenditure on charitable activities

Unrestricted

Note
Refugee aid & accommodation
Contract staff
Travel & accommodation
Motor expenses
Small equipment
Office expenses
Legal & professional fees
Miscellaneous expenses
Bank charges & admin fees
Independent examination
Depreciation		 funds
General
£
37,535
23,073
4,824
4,504
886
1,795
4,146
1,194
2,721
1,470
26,462
108,610		 Total
2024
£
37,535
23,073
4,824
4,504
886
1,795
4,146
1,194
2,721
1,470
26,462
108,610		 Total
2023
£
55,550
12,025
6,186
2,660
380
1,927
3,970
722
1,603
1,470
29,976
116,469

Page 12

INTERNATIONAL CHRISTIAN CONSULATE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

5 Trustees remuneration and expenses

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

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

6 Tangible fixed assets

Land and
buildings
£
Motor
vehicles
£
Cost
At 1 May 2023
84,151
13,790
At 30 April 2024
84,151
13,790
Depreciation
At 1 May 2023
9,659
13,790
Charge for the year
1,683
-
At 30 April 2024
11,342
13,790
Net book value
At 30 April 2024
72,809
-
At 30 April 2023
74,492
-
7 Debtors
Accrued income
8
Creditors: amounts falling due within one year
Accruals		 Motor
vehicles
£
13,790		 Building
improvements
£
Total
£
141,464
239,405
141,464
239,405
100,595
124,044
24,779
26,462
125,374
150,506
16,090
88,899
40,869
115,361
2024
£
2023
£
4,875
7,772
2024
£
2023
£
1,860
2,092		 Building
improvements
£
Total
£
141,464
239,405
141,464
239,405
100,595
124,044
24,779
26,462
125,374
150,506
16,090
88,899
40,869
115,361
2024
£
2023
£
4,875
7,772
2024
£
2023
£
1,860
2,092		 Building
improvements
£
Total
£
141,464
239,405
141,464
239,405
100,595
124,044
24,779
26,462
125,374
150,506
16,090
88,899
40,869
115,361
2024
£
2023
£
4,875
7,772
2024
£
2023
£
1,860
2,092		 Building
improvements
£
Total
£
141,464
239,405
141,464
239,405
100,595
124,044
24,779
26,462
125,374
150,506
16,090
88,899
40,869
115,361
2024
£
2023
£
4,875
7,772
2024
£
2023
£
1,860
2,092
13,790 141,464
13,790
-		 100,595
24,779
13,790 125,374
- 16,090
- 40,869
2024
£
4,875
2024
£
1,860
2023
£
2,092

Page 13

INTERNATIONAL CHRISTIAN CONSULATE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

9 Funds

9
Funds
Balance at
1 May 2023
£
Unrestricted funds
General
General Funds
184,199
Balance at
1 May 2022
£
Unrestricted funds
General
General Funds
218,314
10 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Incoming
resources
£
125,822
Incoming
resources
£
82,353
Unrestricted
funds
General
£
88,899
114,372
(1,860)
201,411
Unrestricted
funds
General
£
115,361
70,929
(2,092)
184,198		 Resources
expended
£
(108,610)
Resources
expended
£
(116,469)
Restricted
funds
£
-
-
-
-
Restricted
funds
£
-
-
-
-		 Balance at
30 April
2024
£
201,411
Balance at
30 April
2023
£
184,198
Total funds
at 30 April
2024
£
88,899
114,372
(1,860)
201,411
Total funds
at 30 April
2023
£
115,361
70,929
(2,092)
184,198

Page 14