ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
International Christian Consulate
(A company limited by guarantee)
Charity registration number: 1170909 Company registration number: 10119332
Independent Examiners Ltd The Grain Store Hills Barns
Appledram Lane South Chichester West Sussex PO20 7EG
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 The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG 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 2025.
Objectives and activities
The charity’s main focus is on advancing the Christian faith through discipleship and support of persecuted Christians, whether remaining inside places of persecution, or seeking refuge elsewhere. The charity’s discipleship approach follows the model given by Christ and the Apostles, and is holistic in application. Through investing spiritually and practically in the lives of Christians who might otherwise lose hope in their faith due to extreme persecution, the Christian faith is upheld and strengthened in places where Christians are a minority, or have been displaced. This also enables the charity to reach others who are interested in the Christian faith from within these communities, and in places where the charity operates.
The main activities include practical support through the provision of basic living support (food, supermarket vouchers, medicines, hygiene items, household appliances/equipment etc.), integration support and, where necessary, safe housing (including utilities); as well as spiritual support through discipleship and bible classes; Christian fellowship and community; retreats and prayer meetings. Discipleship activities, 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 has a retreat facility to provide intensive discipleship, as well as prayer space and healing support for persecuted Christian adults. 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. It also partners with other organisations to provide vital support to persecuted Christians stuck inside places of persecution, such as Afghanistan, Pakistan and Iran. Additionally, from time to time, the charity produces research reports.
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 charity is the responsibility of the trustees who are elected and co-opted under the terms of the Articles of Association.
Page 2
INTERNATIONAL CHRISTIAN CONSULATE
TRUSTEES' REPORT
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.
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, housing 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’s retreat facility has continued to benefit beneficiaries in Greece, through healing and discipleship retreats throughout the year, which have furthered the charity objects through additional discipleship and community building. 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.
Beyond Greece, the charity has continued to reach isolated persecuted Christians and Christian refugees in Germany, Turkey, Iran, Pakistan, Afghanistan and Kenya. 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 facing ongoing and intense persecution in the countries they reside in. One-to-one discipleship support has enabled these isolated Christians to grow in their faith, overcome challenges and find hope as Christians in hostile places. For these beneficiaries, the charity’s work continues to be a lifeline, strengthening their faith, encouraging them, increasing their bible knowledge and removing the feelings of isolation.
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INTERNATIONAL CHRISTIAN CONSULATE
TRUSTEES' REPORT
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 partnering with other organisations with a local presence to arrange the provision of practical aid and safe housing in some cases. The charity has also assisted with relocation efforts for Afghan Christians in danger due to the Taliban’s takeover of Afghanistan.
Financial review
The trustees are satisfied with the finances for the seventh year of operating. Total grants and donations received amounted to £73,349 (2024 - £125,822 ) and total expenditure amounted to £118,158 (2024 - £108,610). Funds carried forward amount to £156,602 (2024 - £201,411), which includes £71,126 (2024 - £88,899) 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:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
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.
08/09/2025 The annual report was approved by the trustees of the charity on .................... 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 2025.
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:
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accounting records were not kept in respect of International Christian Consulate as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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 The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG
08/09/2025 Date:.............................
Page 6
INTERNATIONAL CHRISTIAN CONSULATE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025
| Note Unrestricted funds £ Income and Endowments from: Donations and legacies 3 73,349 Total income 73,349 Expenditure on: Charitable activities 4 118,158 Total expenditure 118,158 Net (expenditure)/income (44,809) Net movement in funds (44,809) Reconciliation of funds Total funds brought forward 201,411 Total funds carried forward 9 156,602 |
Total 2025 £ 73,349 73,349 118,158 118,158 (44,809) (44,809) 201,411 156,602 |
Total 2024 £ 125,822 |
|---|---|---|
| 125,822 | ||
| 108,610 | ||
| 108,610 | ||
| 17,212 | ||
| 17,212 184,199 |
||
| 201,411 |
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 2025
| 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 |
2025 £ 71,126 71,126 4,318 83,026 87,344 (1,868) 85,476 156,602 156,602 156,602 |
2024 £ 88,899 |
|---|---|---|
| 88,899 | ||
| 4,875 109,497 |
||
| 114,372 (1,860) |
||
| 112,512 | ||
| 201,411 | ||
| 201,411 | ||
| 201,411 |
For the financial year ending 30 April 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 .................... 08/09/2025 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 2025
1 Charity status
The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £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.
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INTERNATIONAL CHRISTIAN CONSULATE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is 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.
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INTERNATIONAL CHRISTIAN CONSULATE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
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.
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INTERNATIONAL CHRISTIAN CONSULATE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
3 Income from donations and legacies
| Donations and legacies; Donations Gift aid reclaimed Grants, including capital grants; Grants from other charities |
Unrestricted funds General £ 54,471 7,972 10,906 73,349 |
Total 2025 £ 54,471 7,972 10,906 73,349 |
Total 2024 £ 70,230 4,917 50,675 |
|---|---|---|---|
| 125,822 |
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 £ 58,936 24,575 3,811 2,850 585 2,660 2,845 771 1,852 1,500 17,773 118,158 |
Total 2025 £ 58,936 24,575 3,811 2,850 585 2,660 2,845 771 1,852 1,500 17,773 118,158 |
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 |
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INTERNATIONAL CHRISTIAN CONSULATE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
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 2024 84,151 13,790 At 30 April 2025 84,151 13,790 Depreciation At 1 May 2024 11,342 13,790 Charge for the year 1,683 - At 30 April 2025 13,025 13,790 Net book value At 30 April 2025 71,126 - At 30 April 2024 72,809 - 7 Debtors Accrued income 8 Creditors: amounts falling due within one year Trade creditors Accruals |
Motor vehicles £ 13,790 |
Building improvements £ Total £ 141,464 239,405 141,464 239,405 125,374 150,506 16,090 17,773 141,464 168,279 - 71,126 16,090 88,899 2025 £ 2024 £ 4,318 4,875 2025 £ 2024 £ 368 - 1,500 1,860 1,868 1,860 |
Building improvements £ Total £ 141,464 239,405 141,464 239,405 125,374 150,506 16,090 17,773 141,464 168,279 - 71,126 16,090 88,899 2025 £ 2024 £ 4,318 4,875 2025 £ 2024 £ 368 - 1,500 1,860 1,868 1,860 |
Building improvements £ Total £ 141,464 239,405 141,464 239,405 125,374 150,506 16,090 17,773 141,464 168,279 - 71,126 16,090 88,899 2025 £ 2024 £ 4,318 4,875 2025 £ 2024 £ 368 - 1,500 1,860 1,868 1,860 |
Building improvements £ Total £ 141,464 239,405 141,464 239,405 125,374 150,506 16,090 17,773 141,464 168,279 - 71,126 16,090 88,899 2025 £ 2024 £ 4,318 4,875 2025 £ 2024 £ 368 - 1,500 1,860 1,868 1,860 |
|---|---|---|---|---|---|
| 13,790 | 141,464 | ||||
| 13,790 - |
125,374 16,090 |
||||
| 13,790 | 141,464 | ||||
| - | - | ||||
| - | 16,090 | ||||
| 2025 £ 4,318 2025 £ 368 1,500 1,868 |
|||||
| 2024 £ - 1,860 |
|||||
| 1,860 |
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INTERNATIONAL CHRISTIAN CONSULATE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
9 Funds
| 9 Funds |
|||
|---|---|---|---|
| Balance at 1 May 2024 £ Unrestricted funds General General Funds 201,411 Balance at 1 May 2023 £ Unrestricted funds General General Funds 184,199 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 £ 73,349 Incoming resources £ 125,822 Unrestricted funds General £ 71,126 87,344 (1,868) 156,602 Unrestricted funds General £ 88,899 114,372 (1,860) 201,411 |
Resources expended £ (118,158) Resources expended £ (108,610) Restricted funds £ - - - - Restricted funds £ - - - - |
Balance at 30 April 2025 £ 156,602 |
| Balance at 30 April 2024 £ 201,411 |
|||
| Total funds at 30 April 2025 £ 71,126 87,344 (1,868) |
|||
| 156,602 | |||
| Total funds at 30 April 2024 £ 88,899 114,372 (1,860) |
|||
| 201,411 |
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