**Charity registration number 1176433 (England and Wales)** 

## **FRANCE MISSION** 

# **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025** 




## **FRANCE MISSION** 

## **LEGAL AND ADMINISTRATIVE INFORMATION** 

|**Trustees**|Ms A W Brusby|
|---|---|
||Mrs M W Dowling|
||Revd P M Dowling|
||Mrs H Antelo|
||Mr B G Carson|
||Mr M H Nixon|
||Mrs A Nixon|
|**UK Director**|Dr P R Cooke|
|**Charity number**|1176433|
|**Registered office**|6 Florida Drive|
||Exeter|
||Devon|
||EX4 5EX|
|**Independent examiner**|Simpkins Edwards LLP|
||The Summit|
||Woodwater Park|
||Pynes Hill|
||Exeter|
||EX2 5WS|
|**Bankers**|CAF Bank Ltd|
||25 Kings Hill Avenue|
||Kings Hill|
||West Malling|
||ME19 4JQ|
|**General advisors**|Trust Advice|
||Sovereign Centre|
||Poplars|
||Yapton Lane|
||Walberton|
||West Sussex|
||BN18 0AS|
|**Safeguarding advisors**|Thirtyone:eight|
||PO Box 133|
||Swanley|
||Kent|
||BR8 7UQ|





## **FRANCE MISSION** 

## **CONTENTS** 

||**Page**|
|---|---|
|Trustees' report|1 - 5|
|Statement of trustees' responsibilities|6|
|Independent examiner's report|7|
|Statement of financial activities|8 - 9|
|Balance sheet|10|
|Statement of cash flows|11|
|Notes to the financial statements|12 - 22|





## **FRANCE MISSION** 

## **TRUSTEES' REPORT** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ 

The trustees present their annual report and financial statements for the year ended 31 December 2025. 

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the CIO's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". 

## **Objectives and activities** 

The objective of the CIO is the advancement of the Christian faith in the UK and in France and elsewhere for the benefit of the public in accordance with the statements of belief appearing in the schedule, particularly but not exclusively by providing financial support for missionaries and pastors, education and training, and church buildings in France that offer services within the community. 

The objectives are fulfilled through: 

1. Providing financial support for missionaries and pastors in France and other francophone countries so they can devote themselves to their congregations. 

2. Providing financial help to French churches so that they can offer worship services and community activities in suitable accommodation that will enable members of the public to improve their spiritual wellbeing. 

3. Providing encouragement and information to UK supporters to stimulate their faith. 

4. Providing opportunities to UK supporters to participate first-hand in missionary and practical service, and also to support churches and missionaries in France. 

5. Providing information on the spiritual, social, political, and cultural situation in France so as to stimulate practical support from UK supporters to alleviate needs and enhance social cohesion. 

6. Contributing to the spiritual and moral education of people in the UK through talks, presentations, and provision of information to churches by any appropriate means. 

The Trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the Trust’s aims and objectives, in planning future activities, and setting the grant-making policy for the year. 

The Trustees confirm that they have referred to the Charity Commission’s Governance Code for Smaller Charities. 

Nearly all grants made by the CIO go to churches or workers directly connected to its principal mission partner in France: the French church grouping known as “Perspectives”. Occasionally, grants are made to individuals/ institutions with a looser affiliation to Perspectives. 

The charity adopted a formal grant-making policy in 2018. 

Formal Trustee meetings were held quarterly in 2025: both via videoconference (March, September, December) and in person (June). 

Volunteers make an extremely valuable contribution to the work of the CIO. Five Area Representatives support the UK Director by connecting with local supporters, churches, and Christian festivals. The Trustees are all volunteers and invest considerable time in overseeing the CIO’s governance.  The wife of one of the British workers supported by the charity in France also provides support on a voluntary basis to students involved in Year Abroad placements in Perspectives churches and/or other evangelical institutions. 

- 1 - 



## **FRANCE MISSION** 

## **TRUSTEES' REPORT  (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ 

## **Achievements and performance** 

The news from France continues to be positive in terms of the growth of evangelical Christianity. According to the CNEF (National Council of French Evangelicals) website, there are 750,000 regular worshippers in French evangelical churches. An October 2025 article in the French Catholic daily newspaper _La Croix_ put the figure at between 800,000 and 1.2 million (for a total population of c. 68m). The CNEF estimates that there are at least 2,700 evangelical churches in France, a figure that means one evangelical church for every 25,000 people in France. The CNEF’s goal is of one evangelical church for every 10,000 people. The primary aim of France Mission is to support movement towards achieving this goal – through committed prayer, financial support for workers and training, and connecting British believers to France through various means. Although France Mission works with a variety of people and organisations in France, its main partner organisation in France remains the church-planting denomination called Perspectives. At the end of 2025, they had 92 churches in their network (2024: 85). 

One of the main problems for the evangelical Church in France is that the number of pastors and other church workers has not kept pace with the growth in the number of believers. In 2025, Perspectives therefore launched an ambitious training programme for church volunteers, with the aim of helping to equip them for roles of service within churches and to help them feel more confident in these roles. The training programme is freely available not only to Perspectives churches but also to 400 other churches within the FEF Network (the larger grouping of “mainstream” evangelicals within the CNEF of which Perspectives is part). The training uses bespoke video materials and workbooks and is mainly delivered through regional or sub-regional in-person gatherings. The programme is based on a four-year cycle with sessions taking place on term-time Saturdays every couple of months, covering the following 12 subjects (three per year): 

|Missional living|Preaching|Leading groups|
|---|---|---|
|Biblical interpretation|Cultural relevance|Mentoring|
|Leadership|Holiness/spirituality|Conflict management|
|Discipleship|Church vision|Workplace witness|



The programme has been designed on an _à la carte_ basis so that volunteers need only access the sessions relevant to their ministry. Reports indicate that the first year proved very helpful for several hundred participants and it is hoped that momentum will build as the programme continues. France Mission supporters were able to help launch the programme by donating over £9,000 (via the January appeal letter) to support the design and production of high-quality materials. 

Two other appeal letters helped support different kinds of project in 2025. The spring appeal was devoted to a church-plant in Montastruc, a small town in south-west France. The southwest is a region where Perspectives is under-represented, so France Mission was pleased to be able to support the work in Montastruc – not just for its own sake but because there are hopes that it could become the first in a number of Perspectives church-plants in this region. The appeal raised over £7,000 which was very encouraging for this fledgling church. 

The September appeal letter was for the Perspectives church in Vannes, Brittany, which has outgrown its current building and so hopes to create more worship space but also to have a building that can serve as a resource for the local community (via the church’s involvement in a Foodbank scheme) and as a centre that can be used by other local churches. Donations for this project have totalled over £4,000, with France Mission sending a further £5,000 from surplus reserves to support the project because of its strategic significance for southern Brittany. 

The main reason for France Mission’s brought forward surplus reserves in 2025 were the result of the exceptional generosity of supporters in response to the charity’s 50th anniversary year in 2024. Trustees wanted these surplus reserves to go towards supporting the charity’s objectives, so, in addition to the funding for Vannes, significant oneoff gifts were also made to another two projects. £10,000 was sent to the CNEF to help with their _Célébrations 2025_ events. This was a major expression of unity among French evangelicals, with various events across France culminating in 89 joint services for evangelicals from different denominations on 5th October 2025. It’s estimated that more than 70,000 people attended these services. It was the first time such a large-scale demonstration of unity had been attempted in France, and the charity felt that this was an important “big statement” to support. As the CNEF president said in an interview: “There is a twofold objective: unity and witness. We want to share our common faith and announce it to the world. This event definitely has a ‘missional’ dimension. It will demonstrate a beautiful generational diversity and a strong expression of multiculturalism which will show what a new humanity can be like when we work together. This is powerful and isn’t often seen in today’s world.” 

- 2 - 



## **FRANCE MISSION** 

## **TRUSTEES' REPORT  (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ 

The other major project supported by the charity from surplus reserves was €10,000 sent to support new building work at the Faculté Libre de Théologie Évangélique in Vaux-sur-Seine. The FLTE is probably the flagship centre for study and training in the French evangelical world, but it needs to expand to help meet the demand for new pastors and church workers referred to earlier. The new building will double the teaching room available and therefore also allow for double the number of residential students. It will also provide additional library and office space, as well as providing wheelchair access. 

A further £10,000 of surplus reserves was used to replenish France Mission’s Education and Training Fund. In 2025, grants from this Fund amounted to £12,419 (2024: £6,890). There were 4 beneficiaries in 2025 (2024: 2): all young French men training for the pastorate, three at Nogent Bible Institute near Paris and the fourth combining practical ministry experience in a town near Paris while completing his studies at the Geneva Bible Institute. 

The final £5,000 of surplus reserves has been used to support two new young workers with the GBU (French Christian Student movement), serving both in French _lycées_ (the equivalent of 6th Form Colleges) and in universities. The charity sees this as an important investment for engaging with the next generation of evangelical Christians in France. 

In terms of efforts to renew France Mission’s own support base, the charity decided to repeat its 2024 engagement with the Trusted Connections programme run by Eden, the UK’s major online Christian shop. By offering free booklets via this programme ( _Why France?_ and a special 50th anniversary publication), the charity was again able to connect with 400 potential new supporters. 

In 2025, thanks to the generosity of its supporters, France Mission was able to provide financial assistance totalling £387,909 (2024: £328,714) to 25 (2024: 24) separate churches/institutions/projects and to 37 (2024: 40) different church workers. Most workers are based in mainland France, though some were based in other countries in 2025: one person was pursuing theological training in the UK, with another couple doing the same in Switzerland; one worker was based in Quebec (returning to France periodically for ongoing ministry); and one was based in Mauritius for ministry purposes. 

Although the charity received some expressions of interest in relation to Year Abroad placements no students ended up choosing this option. Partly this was probably due to financial constraints (placements in French churches and Bible Colleges are unpaid) and partly due to the decline in the numbers of those studying French in school and therefore going on to study the language at university. This has been a trend in UK education for some years, but the charity has now started to see the impact in terms of its own engagement with British students. Over the course of the year, about a dozen people contacted the UK Director via the charity’s website to ask for advice about visiting French churches while on holiday or working in France and/or about possible short-term service opportunities. 

Throughout 2025, the charity continued to communicate regularly with supporters and the wider public using various channels: email prayer news (monthly), appeal/information letters (quarterly), and a magazine (termly). A freelance Social Media Content Producer based in France posts regularly on behalf of the charity to Facebook (c. twice weekly) and Instagram (c. weekly). The UK Director also hosts a regular Zoom prayer evening for supporters, sometimes with guest presenters from France: there were 7 of these meetings in 2025, with an average attendance of about 20. The charity also held an online France Day in October 2025 for around 80 participants, with talks from 3 speakers from France and one from the UK. Each talk was followed by a Q&A session and a dedicated prayer time. The talks themselves have been made available on France Mission’s YouTube channel for anyone who was not able to join on the day. An in-person France Day is planned for 2026. 

France Mission continued to be involved in exhibiting in 2025, having a stand at the Bangor Worldwide Missionary Convention in August. In total, France Mission representatives were able to make presentations at 10 different churches/university Christian Unions over the course of 2025 (2024: 20). The significant decrease with respect to 2024 is mostly due to the extra opportunities afforded by the celebration of the charity’s 50th anniversary, but churches also seem increasingly reluctant to have outside speakers connected with mission agencies. 

On the administrative side, the charity invested considerable time over the summer of 2025 in implementing a new CRM system. The net cost of the transition was about £1,000, but with lower subscription costs from 2026 and a smoother user experience, the charity anticipates recouping this investment over the next few years. 

The charity continues to network and collaborate with other like-minded organisations, especially through its membership of the Evangelical Alliance, Global Connections, Mission Action Partnership, and South-West Agencies Network. 

- 3 - 



## **FRANCE MISSION** 

## **TRUSTEES' REPORT  (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ 

## **Financial review** 

The charity’s finances were in a healthy state at the end of the period and were scrutinised by an Independent Examiner who raised no concerns. Total income in 2025 amounted to £421,345 (2024: £515,989), with total expenditure coming to £471,621 (2024: £414,390). 

The great majority of the charity’s income comes from donations and legacies from supporters. A small proportion (generally no more than 2% of annual income) sometimes comes from grants. The charity is very grateful to all those who donate to the work. The amount the charity received from legacies or in memoriam gifts in 2025 was £500 (2024: £484). Due to the unpredictable nature of legacy income, France Mission never includes it in its financial plans. However, the charity is very grateful to supporters who leave legacies as they enable funding of people or projects that might otherwise not be possible. 

At 31 December 2025, the charity had 2,989 records in its database (2024: 2,531). Of these 2,989 records (2,877 persons and 112 organisations), 41% (2024: 50%) were/had also been financial donors. The dip in the proportion of donors is mainly due to the inclusion of the new records from advertising with Eden, but also partly to the fact that the new CRM system records data in a slightly different way. Since the database counts a couple as a single record, the number of individual supporters at the end of 2025 was 3,449 (2024: 3,320). 

One-off gifts in 2025 were received from 293 named donors (2024: 327), with 4 anonymous donations (2024: 14). During the year, 335 regular subscriptions were used to support the work (2024: 317). 

The charity continued to use some reserves to provide additional support to mission partners in France whose personal support base is primarily based in the UK and whose income was therefore particularly adversely affected because of the poor exchange rate. A total of £1,900 was spent supporting 7 workers in this way in 2025 (£700 for 7 workers in 2024). In total, £53,400 has been devoted to this exchange-rate support since the rate dropped dramatically in 2016. 

In the process of scrutinising the accounts and financial information on a regular basis, the Trustees confirm that the financial affairs of the CIO are sound and on a “going concern” basis. 

The reserves policy is to hold such funds as are considered necessary and prudent to ensure the CIO can continue to function and provide funds to beneficiaries in the event of reasonably foreseeable and possible changes to income or outgoing costs. These are monitored regularly and while such risks and the consequent reserves held will vary over time, the reserves are typically in the order of 4 months’ worth of unrestricted income (currently £36,321). Also kept back are funds held in anticipation of imminent funding requests. Therefore, at 31st December 2025, the Trustees were retaining £96,000 as working capital made up of: 

£36,000 Legally necessary costs such as redundancy, notice periods contract terminations etc. £30,000 Future funds not yet released but “promised” and there is a moral duty to complete payments £20,000 A contingency against funding shortfalls to long-term mission partners £10,000 A provision to recognise cashflow and variability in the reserves calculation 

The CIO’s reserves are held in bank accounts protected by the Financial Services Compensation Scheme.  The charity has no other investments. 

The charity reviews its exposure to risks (financial and other) in line with guidance from the Charity Commission. The conclusions are discussed and agreed at Trustee meetings. Two risks monitored during 2025 were a drop in giving to the General Fund and the weakness of the pound-euro exchange rate. The Trustees monitor closely the gifts made to the General Fund, i.e., those where no specific recipient is stated by the donor, as these provide the funds for the charity’s overheads and enable other schemes to be funded as are drawn to the charity’s attention during the year. As giving to the General Fund declined in 2025, the Trustees will consider possible responses in 2026. 

- 4 - 



## **FRANCE MISSION** 

## **TRUSTEES' REPORT  (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ 

## **Structure, governance and management** 

The Charity, as a Charitable Incorporated Organisation (CIO), was created on 21 December 2017 and took over the assets and operations of the previous unincorporated trust of the same name (charity 267979). The CIO's governing document is its Constitution Document and Policies, last updated 27 July 2021. 

The trustees who served during the year and up to the date of signature of the financial statements were: Ms A W Brusby Mrs M W Dowling Revd P M Dowling Mrs H Antelo Mr B G Carson Mr M H Nixon Mrs A Nixon 

New Trustees are typically drawn from among the charity’s supporters and are either approached directly by the existing Board or respond to an invitation published in the charity’s communications. New Trustees are appointed following initial meetings with existing Trustees and the receipt of satisfactory references. Trustees are required to have a current DBS, and undertake the Safeguarding for Trustees course run by thirtyone:eight (or an equivalent). A new Trustee is provided with a copy of the charity’s handbook: _Key Information and Policies_ , which includes in Chapter 1: _Legal Status, Trust Document and Policies_ and Chapter 2 _Personnel: Duties and Appointment_ .  A new Trustee would also receive copies of the previous year’s annual report and accounts, as well as the Charity Commission leaflets _The Essential Trustee: What You Need to Know_ and _Being a Trustee_ . Depending on their previous experience as a trustee, new candidates may require completion of a suitable training course. 

France Mission is committed to ensuring the wellbeing and safety of those coming into contact with its personnel and activities. There is a safeguarding policy in place and suitable guidance and assistance is obtained from the thirtyone:eight organisation where necessary. 

The trustees' report was approved by the Board of Trustees. 

Revd P M Dowling **Trustee** 

13 June 2026 

- 5 - 



## **FRANCE MISSION** 

## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ 

The general responsibilities of the Trustees of any charity, including a CIO, are set out by the Charity Commission and are not repeated here. The charity, i.e., the Trustees, are also responsible for keeping themselves and the charity up to date with current legislation and procedure relating to their position and the work of the charity. 

Insofar as financial matters are concerned, the Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting standards (United Kingdom Generally Accepted Accounting practice). 

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In financial statements, the Trustees are required to 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charity SORP; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable accounting standards 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 proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. 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. 

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the CIO and of the incoming resources and application of resources of the CIO for that year. 

In preparing these 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 judgements and estimates that are reasonable and prudent; 

- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the CIO and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the CIO and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

- 6 - 



## **FRANCE MISSION** 

## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FRANCE MISSION** 

I report to the trustees on my examination of the financial statements of France Mission (the CIO) for the year ended 31 December 2025. 

## **Responsibilities and basis of report** 

As the trustees of the CIO you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). 

I report in respect of my examination of the CIO’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011. 

## **Independent examiner's statement** 

Since the CIO’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants England and Wales, which is one of the listed bodies. 

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice. 

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 that in any material respect: 

- 1 accounting records were not kept in respect of the CIO as required by section 130 of the Charities Act 2011. 

- 2 the financial statements do not accord with those records; or 

- 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination. 

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 financial statements to be reached. 

Mr A Hemmings BA (Hons) FCA CTA for and on behalf of Simpkins Edwards LLP 

The Summit Woodwater Park Pynes Hill Exeter EX2 5WS 

Dated: 25 June 2026 

- 7 - 



## **FRANCE MISSION** 

## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ 

|**Current financial year**<br>**Unrestricted**<br>**Unrestricted**<br>**Restricted**<br>**funds**<br>**funds**<br>**funds**<br>**general**<br>**designated**<br>**fund**<br>**2025**<br>**2025**<br>**2025**<br>**Notes**<br>**£**<br>**£**<br>**£**<br>**Income from:**<br>Donations and legacies<br>**3**<br>103,408<br>-<br>309,633<br>Investments<br>**4**<br>5,555<br>2,749<br>-<br>**Total income**<br>108,963<br>2,749<br>309,633<br>**Expenditure on:**<br>Raising funds<br>Fundraising and publicity<br>**5**<br>20,013<br>-<br>-<br>Charitable activities<br>Charitable activities<br>**6**<br>68,090<br>-<br>383,509<br>Other expenditure<br>**10**<br>9<br>-<br>-<br>**Total expenditure**<br>88,112<br>-<br>383,509<br>**Net income/(expenditure)**<br>20,851<br>2,749<br>(73,876)<br>Transfers between funds<br>(72,874)<br>38<br>72,836<br>**Net movement in funds**<br>(52,023)<br>2,787<br>(1,040)<br>**Reconciliation of funds:**<br>Fund balances at 1 January 2025<br>147,520<br>76,785<br>48,269<br>**Fund balances at 31 December**<br>**2025**<br>95,497<br>79,572<br>47,229|**Total**<br>**2025**<br>**£**<br>413,041<br>8,304<br>421,345<br>20,013<br>451,599<br>9<br>471,621<br>(50,276)<br>-<br>(50,276)<br>272,574<br>222,298|**Total**<br>**2024**<br>**£**<br>509,938<br>6,051|
|---|---|---|
|||515,989|
|||22,888|
|||391,484<br>18|
|||414,390|
|||101,599<br>-|
|||101,599<br>170,975|
|||272,574|



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

- 8 - 



## **FRANCE MISSION** 

## **STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ 

|**Prior financial year**<br>**Unrestricted**<br>**Unrestricted**<br>**Restricted**<br>**funds**<br>**funds**<br>**funds**<br>**general**<br>**designated**<br>**fund**<br>**2024**<br>**2024**<br>**2024**<br>**Notes**<br>**£**<br>**£**<br>**£**<br>**Income from:**<br>Donations and legacies<br>**3**<br>208,474<br>-<br>301,464<br>Investments<br>**4**<br>5,466<br>585<br>-<br>**Total income**<br>213,940<br>585<br>301,464<br>**Expenditure on:**<br>Raising funds<br>Fundraising and publicity<br>**5**<br>22,888<br>-<br>-<br>Charitable activities<br>Charitable activities<br>**6**<br>62,770<br>-<br>328,714<br>Other expenditure<br>**10**<br>18<br>-<br>-<br>**Total expenditure**<br>85,676<br>-<br>328,714<br>**Net income/(expenditure)**<br>128,264<br>585<br>(27,250)<br>Transfers between funds<br>(53,585)<br>76,200<br>(22,615)<br>**Net movement in funds**<br>74,679<br>76,785<br>(49,865)<br>**Reconciliation of funds:**<br>Fund balances at 1 January 2024<br>72,841<br>-<br>98,134<br>**Fund balances at 31 December 2024**<br>147,520<br>76,785<br>48,269|**Total**<br>**2024**<br>**£**<br>509,938<br>6,051|
|---|---|
||515,989|
||22,888|
||391,484<br>18|
||414,390|
||101,599<br>-|
||101,599<br>170,975|
||272,574|



- 9 - 



## **FRANCE MISSION** 

## **BALANCE SHEET** 

## _**AS AT 31 DECEMBER 2025**_ 

|**Notes**<br>**Fixed assets**<br>Tangible assets<br>**12**<br>**Current assets**<br>Debtors<br>**13**<br>Cash at bank and in hand<br>**Creditors: amounts falling due within**<br>**one year**<br>**14**<br>**Net current assets**<br>**Total assets less current liabilities**<br>**Net assets**<br>**The funds of the CIO**<br>Restricted income funds<br>**16**<br>Unrestricted funds - general<br>**18**<br>Unrestricted funds - designated fund<br>**17**|**2025**<br>**£**<br>6,162<br>218,309<br>224,471<br>(3,974)|**£**<br>1,801<br>220,497<br>222,298<br>222,298<br>47,229<br>95,497<br>79,572<br>222,298|**2024**<br>**£**<br>3,622<br>273,344<br>276,966<br>(5,801)|**£**<br>1,409<br>271,165|
|---|---|---|---|---|
|||||272,574|
|||||272,574|
|||||48,269<br>147,520<br>76,785|
|||||272,574|



The financial statements were approved by the trustees on 13 June 2026 

Revd P M Dowling Mrs H Antelo **Trustee Trustee** 

- 10 - 



## **FRANCE MISSION** 

## **STATEMENT OF CASH FLOWS** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ 

|**Notes**<br>**Cash flows from operating activities**<br>Cash (absorbed by)/generated from<br>operations<br>**21**<br>**Investing activities**<br>Purchase of tangible fixed assets<br>Investment income received<br>**Net cash generated from investing activities**<br>**Net cash generated from financing activities**<br>**Net (decrease)/increase in cash and cash**<br>**equivalents**<br>Cash and cash equivalents at beginning of year<br>**Cash and cash equivalents at end of year**|**2025**<br>**£**<br>(579)<br>8,304|**£**<br>(62,760)<br>7,725<br>-<br>(55,035)<br>273,344<br>218,309|**2024**<br>**£**<br>(67)<br>6,051|**£**<br>96,894<br>5,984<br>-|
|---|---|---|---|---|
|||||102,878<br>170,466|
|||||273,344|



- 11 - 



## **FRANCE MISSION** 

## **NOTES TO THE  FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ 

## **1 Accounting policies** 

## **Charity information** 

France Mission is a public benefit entity and a registered Charitable Incorporated Organisation (CIO) in England and Wales. The address of the principal office is 6 Florida Drive, Exeter, Devon, EX4 5EX. 

## **1.1 Accounting convention** 

The financial statements have been prepared in accordance with the CIO's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 CIO is a Public Benefit Entity as defined by FRS 102. 

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

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below. 

## **1.2 Going concern** 

At the time of approving the financial statements, the trustees have a reasonable expectation that the CIO has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 

## **1.3 Charitable funds** 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. 

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 

## **1.4 Income** 

Income is recognised when the CIO is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. 

Cash donations are recognised on receipt. Other donations are recognised once the CIO has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 

Legacies are recognised on receipt or otherwise if the CIO has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 

## **1.5 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. 

Grants payable are payments made to third parties in the furtherance of the charitable objectives of the CIO. In the case of an unconditional grant offer this is accrued once the recipient has been notified of the grant award. The notification gives the recipient a reasonable expectation that they will receive the one or multi-year grant. Grant awards that are subject to the recipient fulfilling performance conditions are only accrued when the recipient has been notified of the grant and any remaining unfulfilled conditions attaching to that grant are outside the control of the CIO. 

- 12 - 



## **FRANCE MISSION** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ 

## **1 Accounting policies** 

**(Continued)** 

## **1.6 Tangible fixed assets** 

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

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

Computer equipment 10% reducing balance 

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

## **1.7 Financial instruments** 

The CIO has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. 

Financial instruments are recognised in the CIO's balance sheet when the CIO becomes party to the contractual provisions of the instrument. 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 

## _**Basic financial assets**_ 

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. 

## _**Basic financial liabilities**_ 

Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. 

## _**Derecognition of financial liabilities**_ 

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

## **1.8 Employee benefits** 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. 

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

- 13 - 



## **FRANCE MISSION** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ 

## **1 Accounting policies** 

## **(Continued)** 

## **1.9 Retirement benefits** 

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

## **2 Critical accounting estimates and judgements** 

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

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

## **3 Income from donations and legacies** 

|**Unrestricted**<br>**Restricted**<br>**funds**<br>**funds**<br>**2025**<br>**2025**<br>**£**<br>**£**<br>Donations and gifts<br>102,908<br>309,633<br>Legacies<br>500<br>-<br>103,408<br>309,633<br>**Income from investments**<br>**Unrestricted Unrestricted**<br>**funds**<br>**funds**<br>**general designated**<br>**fund**<br>**2025**<br>**2025**<br>**£**<br>**£**<br>Interest receivable<br>5,555<br>2,749|**Total**<br>**Unrestricted**<br>**Restricted**<br>**funds**<br>**funds**<br>**2025**<br>**2024**<br>**2024**<br>**£**<br>**£**<br>**£**<br>412,541<br>207,990<br>301,464<br>500<br>484<br>-<br>413,041<br>208,474<br>301,464<br>**Total**<br>**Unrestricted Unrestricted**<br>**funds**<br>**funds**<br>**general designated**<br>**fund**<br>**2025**<br>**2024**<br>**2024**<br>**£**<br>**£**<br>**£**<br>8,304<br>5,466<br>585|**Total**<br>**2024**<br>**£**<br>509,454<br>484|
|---|---|---|
|||509,938|
|||**Total**<br>**2024**<br>**£**<br>6,051|



## **4 Income from investments** 

- 14 - 



## **FRANCE MISSION** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ 

- **5 Raising funds** 

||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**general**|**general**|
||**2025**|**2024**|
||**£**|**£**|
|Fundraising and publicity|||
|Staging fundraising events|206|3,989|
|Communications|12,797|13,608|
|Advertising|1,995|1,934|
|Support costs|5,015|3,357|
|Fundraising and publicity|20,013|22,888|
|Unrestricted funds|20,013|22,888|



## **6 Expenditure on charitable activities** 

||**Charitable**|**Charitable**|
|---|---|---|
||**expenditure**|**expenditure**|
||**2025**|**2024**|
||**£**|**£**|
|**Direct costs**|||
|Staff costs|38,861|40,431|
|Depreciation and impairment|178|162|
|Office costs|4,954|5,119|
|Accounting services|558|498|
|Social media and other professional services|11,083|10,536|
|Independent Examiner's fees|2,668|3,330|
|Governance|3,438|2,694|
|Legal costs|1,950|-|
||63,690|62,770|
|Grant funding of activities (see note 7)|387,909|328,714|
||451,599|391,484|
|**Analysis by fund**|||
|Unrestricted funds - general|68,090|62,770|
|Restricted funds|383,509|328,714|
||451,599|391,484|



- 15 - 



## **FRANCE MISSION** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ 

## **7 Grants payable** 

|**Grants payable**|**Grants payable**|**Grants payable**|
|---|---|---|
|**Charitable**<br>**expediture**<br>**Charitable**<br>**expediture**<br>**2025**<br>**2024**<br>**£**<br>**£**<br>Grants to institutions (25 grants):<br>Agape France<br>-<br>2,500<br>Aix-les-Bains / Rumilly<br>12,724<br>225<br>Amazing Grace<br>200<br>150<br>Argenton-sur-Creuse<br>768<br>150<br>Association Eglise Perspectives Amiens<br>-<br>10,000<br>Artists in Christian Testimony International / La Pommeraie<br>4,880<br>4,834<br>Aumonerie GBU<br>2,658<br>-<br>Centre de la Reconciliation<br>5,063<br>5,320<br>Chateauroux<br>613<br>363<br>CNEF<br>10,144<br>144<br>Cormeilles-en-Parisis<br>720<br>720<br>Entente Evangelique<br>26,400<br>15,678<br>Faculte Libre de Theologie<br>12,836<br>2,500<br>FM Solidarite<br>738<br>750<br>Formation Benevoles<br>9,195<br>-<br>France-Vie<br>443<br>188<br>France Vision pour Implantation EGL<br>-<br>313<br>Implantation Fougeres<br>-<br>295<br>Institut Biblique de Nogent<br>16,260<br>22,295<br>Le Pre Saint Gervais<br>495<br>120<br>Loches<br>2,232<br>2,250<br>Montastruc-la-Conseillère<br>6,608<br>-<br>Paris-Cardinet<br>2,239<br>2,250<br>PSALT<br>6,045<br>5,949<br>Quevert<br>764<br>1,445<br>St Etienne<br>368<br>354<br>SIM International UK<br>200<br>300<br>Timothee 2.2<br>6,175<br>-<br>Vannes-Séné<br>8,989<br>-<br>137,757<br>79,093<br>Grants to individuals (37 grants)<br>250,152<br>249,621<br>387,909<br>328,714|||
||**2025**<br>**£**<br>-<br>12,724<br>200<br>768<br>-<br>4,880<br>2,658<br>5,063<br>613<br>10,144<br>720<br>26,400<br>12,836<br>738<br>9,195<br>443<br>-<br>-<br>16,260<br>495<br>2,232<br>6,608<br>2,239<br>6,045<br>764<br>368<br>200<br>6,175<br>8,989<br>137,757<br>250,152<br>387,909|**2024**<br>**£**<br>2,500<br>225<br>150<br>150<br>10,000<br>4,834<br>-<br>5,320<br>363<br>144<br>720<br>15,678<br>2,500<br>750<br>-<br>188<br>313<br>295<br>22,295<br>120<br>2,250<br>-<br>2,250<br>5,949<br>1,445<br>354<br>300<br>-<br>-|
|||79,093<br>249,621|
|||328,714|



- 16 - 



## **FRANCE MISSION** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ 

## **7 Grants payable** 

## **(Continued)** 

Most funding is done through the support of individual workers for whom support is raised on an individual basis. 

General Funds and Appeals are used to support church building and other projects that have been identified as helpful in achieving the goals of the charity. 

## **8 Trustees** 

None of the trustees (or any persons connected with them) received any remuneration from the charity during the year. 

Payments of £Nil were made to third parties in respect of trustee training (2024: £50). Indemnity Insurance for the trustees was paid costing £1,122 (2024: £1,006). 

## **Trustees' expenses** 

Trustees' expenses for travel and associated meeting costs were £181 (2024: £458) in relation to 2 trustees. 

## **9 Employees** 

The average monthly number of employees during the year was: 

|The average monthly number of employees during the year was:|||
|---|---|---|
||**2025**|**2024**|
||**Number**|**Number**|
||2|2|
|**Employment costs**|**2025**|**2024**|
||**£**|**£**|
|Wages and salaries|37,139|36,280|
|Social security costs|(1,249)|1,249|
|Other pension costs|2,971|2,902|
||38,861|40,431|
|There were no employees whose annual remuneration was more than £60,000.|||
|**Remuneration of key management personnel**|||
|The remuneration of key management personnel was as follows:|||
||**2025**|**2024**|
||**£**|**£**|
|Aggregate compensation|37,751|37,472|



- 17 - 



## **FRANCE MISSION** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ 

## **10 Other expenditure** 

||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Net loss on disposal of tangible fixed assets|9|18|



## **11 Taxation** 

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

## **12 Tangible fixed assets** 

|**Cost**<br>At 1 January 2025<br>Additions<br>Disposals<br>At 31 December 2025<br>**Depreciation and impairment**<br>At 1 January 2025<br>Depreciation charged in the year<br>Eliminated in respect of disposals<br>At 31 December 2025<br>**Carrying amount**<br>At 31 December 2025<br>At 31 December 2024<br>**13**<br>**Debtors**<br>**Amounts falling due within one year:**<br>Trade debtors<br>**14**<br>**Creditors: amounts falling due within one year**<br>Trade creditors|**Computer**<br>**equipment**<br>**£**<br>4,356<br>579<br>(15)<br>4,920<br>2,947<br>178<br>(6)<br>3,119<br>1,801<br>1,409<br>**2025**<br>**2024**<br>**£**<br>**£**<br>6,162<br>3,622<br>**2025**<br>**2024**<br>**£**<br>**£**<br>3,974<br>5,801|**Computer**<br>**equipment**<br>**£**<br>4,356<br>579<br>(15)<br>4,920<br>2,947<br>178<br>(6)<br>3,119<br>1,801<br>1,409<br>**2025**<br>**2024**<br>**£**<br>**£**<br>6,162<br>3,622<br>**2025**<br>**2024**<br>**£**<br>**£**<br>3,974<br>5,801|
|---|---|---|
|||4,920|
|||2,947<br>178<br>(6)|
|||3,119|
|||1,801|
|||1,409|
|||**2024**<br>**£**<br>3,622|
|||**2024**<br>**£**<br>5,801|



- 18 - 



## **FRANCE MISSION** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ 

|**15**|**Retirement benefit schemes**|||
|---|---|---|---|
|||**2025**|**2024**|
||**Defined contribution schemes**|**£**|**£**|
||Charge to profit or loss in respect of defined contribution schemes|2,971|2,902|



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

## **16 Restricted funds** 

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

|**At 1**<br>Paris<br>Central France<br>Southern France<br>Other Mission Work<br>Church Projects<br>Education & Training Fund<br>ECLAS<br>**Previous year:**<br>**At 1**<br>Paris<br>Central France<br>Southern France<br>Other Mission Work<br>Church Projects<br>Education & Training Fund<br>ECLAS|**January**<br>**2025**<br>**Incoming**<br>**resources**<br>**Resources**<br>**expended**<br>**Transfers**<br>**At 31**<br>**December**<br>**2025**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>4,265<br>97,829<br>(100,965)<br>12,951<br>14,080<br>5,647<br>79,645<br>(84,228)<br>15,586<br>16,650<br>6,241<br>23,533<br>(30,567)<br>1,511<br>718<br>890<br>78,691<br>(113,456)<br>35,855<br>1,980<br>10,670<br>28,705<br>(36,720)<br>1,285<br>3,940<br>10,756<br>1,230<br>(8,443)<br>5,648<br>9,191<br>9,800<br>-<br>(9,130)<br>-<br>670<br>48,269<br>309,633<br>(383,509)<br>72,836<br>47,229<br>**January**<br>**2024**<br>**Incoming**<br>**resources**<br>**Resources**<br>**expended**<br>**Transfers**<br>**At 31**<br>**December**<br>**2024**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>29,506<br>89,837<br>(110,758)<br>(4,320)<br>4,265<br>16,033<br>64,865<br>(78,571)<br>3,320<br>5,647<br>27,604<br>21,150<br>(18,476)<br>(24,037)<br>6,241<br>13,478<br>85,892<br>(105,697)<br>7,217<br>890<br>9,092<br>34,867<br>(8,322)<br>(24,967)<br>10,670<br>2,421<br>4,853<br>(6,890)<br>10,372<br>10,756<br>-<br>-<br>-<br>9,800<br>9,800<br>98,134<br>301,464<br>(328,714)<br>(22,615)<br>48,269|**January**<br>**2025**<br>**Incoming**<br>**resources**<br>**Resources**<br>**expended**<br>**Transfers**<br>**At 31**<br>**December**<br>**2025**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>4,265<br>97,829<br>(100,965)<br>12,951<br>14,080<br>5,647<br>79,645<br>(84,228)<br>15,586<br>16,650<br>6,241<br>23,533<br>(30,567)<br>1,511<br>718<br>890<br>78,691<br>(113,456)<br>35,855<br>1,980<br>10,670<br>28,705<br>(36,720)<br>1,285<br>3,940<br>10,756<br>1,230<br>(8,443)<br>5,648<br>9,191<br>9,800<br>-<br>(9,130)<br>-<br>670<br>48,269<br>309,633<br>(383,509)<br>72,836<br>47,229<br>**January**<br>**2024**<br>**Incoming**<br>**resources**<br>**Resources**<br>**expended**<br>**Transfers**<br>**At 31**<br>**December**<br>**2024**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>29,506<br>89,837<br>(110,758)<br>(4,320)<br>4,265<br>16,033<br>64,865<br>(78,571)<br>3,320<br>5,647<br>27,604<br>21,150<br>(18,476)<br>(24,037)<br>6,241<br>13,478<br>85,892<br>(105,697)<br>7,217<br>890<br>9,092<br>34,867<br>(8,322)<br>(24,967)<br>10,670<br>2,421<br>4,853<br>(6,890)<br>10,372<br>10,756<br>-<br>-<br>-<br>9,800<br>9,800<br>98,134<br>301,464<br>(328,714)<br>(22,615)<br>48,269|
|---|---|---|
|||48,269|



- 19 - 



## **FRANCE MISSION** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ 

## **16 Restricted funds** 

## **(Continued)** 

The Restricted Funds are broken down into regions determined by the geographical location of the work being supported. The regions are: Paris, Central France and Southern France. 

Other Mission Work relates to work not readily identifiable to one of the geographical areas listed above. 

Church Projects Fund relates to giving directed to churches rather than mission partners. 

The Education & Training Fund relates to assistance with the education and development of new pastors and missionaries. 

The ECLAS Fund relates to monies held in accordance with a fiscal sponsorship agreement. Monies will be distributed as claims are submitted by the project co-directors. 

## **17 Unrestricted funds - designated fund** 

These are unrestricted funds which are material to the CIO's activities. 

|**At 1**<br>Clichy Church Planting<br>**Previous year:**<br>**At 1**<br>Clichy Church Planting|**January**<br>**2025**<br>**Incoming**<br>**resources**<br>**Transfers**<br>**At 31**<br>**December**<br>**2025**<br>**£**<br>**£**<br>**£**<br>**£**<br>76,785<br>2,749<br>38<br>79,572<br>**January**<br>**2024**<br>**Incoming**<br>**resources**<br>**Transfers**<br>**At 31**<br>**December**<br>**2024**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>585<br>76,200<br>76,785|
|---|---|



An anonymous donation of £77,700 (including gift aid) was received during 2024. The donation was received free of restriction. The trustees have agreed to designate £76,200 of the donation and any interest received on that deposit, towards future distribution to Perspectives to facilitate their purchase of a premises for the church-plant in Clichy. 

## **18 Unrestricted funds** 

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

||**At**|**1**|**January**|**Incoming**|**Resources**|**Transfers**|**At 31**|
|---|---|---|---|---|---|---|---|
||||**2025**|**resources**|**expended**||**December**|
||||||||**2025**|
||||**£**|**£**|**£**|**£**|**£**|
|General funds|||147,520|108,963|(88,112)|(72,874)|95,497|



- 20 - 



## **FRANCE MISSION** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ 

|**18**|**Unrestricted funds**|||||**(Continued)**|
|---|---|---|---|---|---|---|
||**Previous year:**|**At 1 January**|**Incoming**|**Resources**|**Transfers**|**At 31**|
|||**2024**|**resources**|**expended**||**December**|
|||||||**2024**|
|||**£**|**£**|**£**|**£**|**£**|
||General funds|72,841|213,940|(85,676)|(53,585)|147,520|
|**19**|**Analysis of net assets between**|**funds**|||||
||||**Unrestricted**|**Unrestricted**|**Restricted**|**Total**|
||||**funds**|**funds**|**funds**||
||||**general**|**designated**|||
|||||**fund**|||
||||**2025**|**2025**|**2025**|**2025**|
||||**£**|**£**|**£**|**£**|
||**At 31 December 2025:**||||||
||Tangible assets||1,801|-|-|1,801|
||Current assets/(liabilities)||93,696|79,572|47,229|220,497|
||||95,497|79,572|47,229|222,298|
||||**Unrestricted**|**Unrestricted**|**Restricted**|**Total**|
||||**funds**|**funds**|**funds**||
||||**general**|**designated**|||
|||||**fund**|||
||||**2024**|**2024**|**2024**|**2024**|
||||**£**|**£**|**£**|**£**|
||**At 31 December 2024:**||||||
||Tangible assets||1,409|-|-|1,409|
||Current assets/(liabilities)||146,111|76,785|48,269|271,165|
||||147,520|76,785|48,269|272,574|



## **20 Related party transactions** 

## **Transactions with related parties** 

During the year, the CIO reimbursed the Director for travel, accommodation, and administrative costs incurred. These costs amounted to £3,710 (2024: £1,363). 

The two employees of the CIO are the UK Director and the admin support person, who are related. 

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## **FRANCE MISSION** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ 

|**21**<br>**Cash (absorbed by)/generated from operations**<br>(Deficit)/surplus for the year<br>**Adjustments for:**<br>Investment income recognised in statement of financial activities<br>Loss on disposal of tangible fixed assets<br>Depreciation and impairment of tangible fixed assets<br>**Movements in working capital:**<br>(Increase) in debtors<br>(Decrease)/increase in creditors<br>**Cash (absorbed by)/generated from operations**<br>**22**<br>**Analysis of changes in net funds**<br>The CIO had no material debt during the year.|**2025**<br>**£**<br>(50,276)<br>(8,304)<br>9<br>178<br>(2,540)<br>(1,827)<br>(62,760)|**2024**<br>**£**<br>101,599<br>(6,051)<br>18<br>162<br>(559)<br>1,725<br>96,894|
|---|---|---|
||||



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