**Registered Charity No. 1178506** JESUS IS MINISTRIES Trustees’ Report and Accounts for the year ending 31 March 2025 |**CONTENTS**|**PAGE**| |---|---| |Legal and Administrative Details|**1**| |Trustees' Report|**2**| |Independent Examiners’ Report|**5**| |Statement of Financial Activities|**6**| |Balance Sheet|**7**| |Notes to the Accounts|**8**| **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025** ## **Trustees** Rev Angela Briscoe (Chair) Danielle Briscoe Valerie Andrews Sandra Delapenha **Charity registered Number** 1178506 **Date of charitable registration** 24[th] May 2018 **Principal office** St Barnabas Hall 165 Addison Road Enfield EN3 5LE **Independent examiners** Accounting Assist Ltd C/O Good to Give Ltd 7 Bell Yard WC2A 2JR **Bankers** HSBC Bank PLC 1 ## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025** The Board of Trustees, who are the trustees for charity law purposes, submit their annual report and the financial statements of Jesus is Ministries for the year ended 31 March 2025. The Board of Trustees confirm that the annual report and financial statements of the Charity comply with current statutory requirements, the requirements of the Charity's governing document and the provisions of the Charities SORP (FRS 102). ## **Structure, governance and management** ## **The 4 Trustees are:** Rev Angela Briscoe (Chair) Danielle Briscoe Valerie Andrews Sandra Delapenha The Trustees play a primary role in ensuring good governance and functioning of the charity. The Board’s role, functions and responsibilities are quite clearly defined. The Charity currently has a strong team of Advisory Board members in the UK who have helped to secure financial support and contribute to the future planning of the organisation. ## **Governing document:** Jesus is Ministries registered as a Charitable Incorporated Organisation on 24 May 2018. ## **Recruitment and appointment of trustees:** The members of the General Trustee Board are trustees for the purposes of charity law. New trustees may be appointed by resolution of a meeting of the trustees. The Board of Trustees seeks to ensure that the needs of this group are appropriately reflected through the diversity of the trustee’s body. The charity sought to identify those who would be willing to become trustees of the charity and use their own experience to assist the charity. ## **Risk Management:** We are committed to a policy of identifying, monitoring and managing the risks that might adversely affect the activities in which we are involved. In this context, risk is defined as the potential to fail to achieve charity objectives and for loss, financial and reputational, inherent in the environment in which we operate in the nature of the transactions undertaken. The principle risk of the charity has been its dependence on voluntary income. Trustees have initiated various processes to mitigate such risk, so that the charity has sufficient reserve in the event of adverse condition(s). The trustees have also examined other operational and business risks which they face and confirm that they have taken steps to mitigate the significant risks. 2 **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025** ## **Public Benefit:** The Trustees have complied with the duty in Section 4 of the Charities Act 2006 and have paid due regard to public benefit when preparing this report. The benefit provided to the public is consistent with the aims of the charity in UK. ## **Objectives and activities:** To advance the Christian faith for the benefit of the public in accordance with the statement of beliefs in such ways and in such parts of the United Kingdom as the Trustees from time to time may think fit including promoting an understanding of equal treatment of all. The relief of sickness and poverty of the general public by providing goods and meals to those experiencing hardship. ## **Financial Review:** The largest contribution to the charity for the year came from general offerings. The Charity currently aims to designate the total fund received less expenses for the main objective of the charity. ## **Plans for Future Periods:** The Charity plans to develop various fundraising strategies to include mass marketing. Besides mass marketing and events, the charity is aiming to achieve its targets through securing donations from willing individuals. A development board may be created to help include other avenues of fundraising to be included in the yearly program. ## **Statement of Board of Trustees’ responsibilities:** The Board of Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Charity law applicable to charities in England/Wales requires the Board of Trustees to prepare financial statements for each financial year which gives a true and fair view of the state of affairs of the Charity and of the surplus or deficit of the Charity for that period. In preparing those financial statements the Board of Trustees have: - Selected suitable accounting policies and applied them consistently, - Made judgments and estimates that are reasonable and prudent, - Stated whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. - Prepared the financial statements on a going concern basis (unless it is inappropriate to presume that the Charity will continue in operation). The Board of Trustees has overall responsibility for ensuring that the Charity has an appropriate system of controls, financial and otherwise. They are also responsible for keeping proper accounting records. disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the detection and prevention of fraud and other irregularities. 3 TRU.8TF.F.%' Rb.PORT FOR I-l ITr. YEAII ENI S)Tr: l) .7 I MAkCI1 21125 'I'he Bu4ird of Tru.¥i¢G8 is re¥poi)biblc for thc m4iiilLiiaiice and intL¥II'lly of tho corpordle and finattcial inlorm£ilAon. Lcgi.%li?titin it) IliL lJiiilLd Kingil()In UOWLmink Ihc prLPal"¢i¢ion and di%4cniinaiion ol rinaiicJht lu havc takcn i.s Tru4tces in vrdlr to makL Our￿lVeS dware of any rclcvaiit infurn]atian and to cstablish ihal Ihe Lharity'8 i7)dcpcndcnt cxamincr 15 awaTe of thai infnrnjation. Indcpendent Lxamincr: Thc Chk)rity'5 Indcpen¢JLnl cxaminer. Anum Hassan, FCCA of Accounting As4i5t Ltd Clo Good to CJIVL. Lid. have indicatc(I Iheir willingncss lo offcr thcmselv¢s for appoinltncnt. This rcport was approv¢d by the TruslLcs on and signed on iheir bchaifby: Name. Siginature.....-. ## **INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 MARCH 2025** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF JESUS IS MINISTRIES** I report on the financial statements of the charity for the year ended 31 March 2025 which comprise the Statement of Financial Activities and Balance Sheet with associate notes. This report is made solely to the charity's Trustees, as a body, in accordance with section 145 of the Charities Act 2011 and regulations made under section 154 of that Act. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my examination work. ## **Respective Responsibilities of Trustees and Examiner** The charity's Trustees are responsible for the preparation of the financial statements, and they consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Act) and that an independent examination is needed. It is my responsibility to: - Examine the accounts (under Section 145 of the Charities Act); - To follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145(5)(b) of the Charities Act); and - To state whether particular matters have come to my attention. ## **Basis of Independent Examiner's report** My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Independent Examiner's Statement** In connection with my examination, no matter has come to my attention: - 1) which gives me reasonable cause to believe that in any material respect the requirements:  to keep accounting records in accordance with section 130 of the Act; and - to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Act have not been met; or - 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached. Signed: Dated: 03/11/2025 On behalf of Accounting Assist Ltd **Anum Hassan, FCCA** 5 **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025** **----- Start of picture text -----**
Unrestricted Restricted Total Funds Total Funds
2025 2025 2025 2024
£ £ £ £
Notes
Incoming resources 3
General offerings 31,192 - 31,192 28,394
Gift Aid 5,925 - 5,925 7,002
Other Income 79 - 79 28.62
Total Incoming resources 37,196 - 37,196 35,424
Resources expended
Direct charitable expenditure 26,352 - 26,352 25,897
Governance costs 1,115 - 1,115 720
Total Resources expended 27,467 - 27,467 26,617
Movement in total fund for the year- Net
9,729 - 9,729 8,808
income / (expenditure) For the year
Fund balance brought forward 57,850 - 57,850 49,042
Fund balance carried forward 67,579 - 67,579 57,850
**----- End of picture text -----**
6 RALANCE.%IIfr.F:T AS A'f ii MARCH 2025 1024 2024 Ni)1 FIXED *KSSETS IwiL>iblc llsscts CURRLNT ASSF.Tg Dcbrors q,449 C¥sh at bnnk 62.611fi 68.135 57.M5U CMb'l)ITORS: amounts falli1)￿ du¢ wiiliin oiic ￿ar -1.281 NEI" CURRENT A8SF.TS 57.85(1 NET ASSET 67579 47.1167 CH.4RITY FUliDS IJnr¢stri¢icd fiJnd.8 67.579 57.867 Re51riLied funds rui'AL FLTrID5 67.579 57.867 Thc financial biatemcnts wcre approved b>, the Ttuslcc5 and signcd on ihcir bchlllf, by: Name.. eiSCQ Q Signature.... Date. 'rhL nolcs oll pagts 8 - 1 O forn] part of thcse financial statem¢nts **NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025** ## **1. ACCOUNTING POLICIES** ## **1.1 Basis of preparation of financial statements** The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) as amended, and the Charities SORP (FRS 102), as published by the Charity Commission. ## **1.2 Fund accounting** General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. ## **1.3 Incoming resources** All incoming resources are included in the Statement of financial activities when the charity has entitlement to the funds, certainty of receipt and the amount can be measured with sufficient reliability. Donated services or facilities, which comprise donated services, are included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised where there is no financial cost borne by a third party. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. ## **1.4 Resources expended** Expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities, they have been allocated on a basis consistent with the use of the resources. Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements. Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the yearend are noted as a commitment, but not accrued as expenditure. 8 **NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025** _**(Continued)**_ ## **2. TANGIBLE FIXED ASSETS** Depreciation is provided at the rate of 20% on cost in order to write off each asset over its estimated useful life. Depreciation on additions is charged from the year following acquisition. **----- Start of picture text -----**
Plant & Equipment
£
COST
At 31 March 2024 964
Additions 725
At 31 March 2025 1,689
DEPRECIATION
At 31 March 2024 947
Charge for the year 17
At 31 March 2025 964
NET BOOK VALUE
At 31 March 2024 17
At 31 March 2025 725
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## **3. VOLUNTARY INCOME** **----- Start of picture text -----**
2025 2024
£ £
Donations from individuals 31,192 28,394
Gift Aid 5,925 7,002
Interest Received 79 29
Total Income 37,196 35,424
**----- End of picture text -----**
9 ## **NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025** _**(Continued)**_ ## **4. DEBTORS** |Gift Aid
Loan to Member
**Total Debtors**|**2025**
3,349
2,100
**5,449**|**2024**
1,888
3,500| |---|---|---| |||**5,388**| Included in debtors is a loan of £2,100 to a member of the charity. The loan is interest-free, repayable on demand, and was made to assist with personal hardship. The trustees are satisfied that repayment is expected in full. ## **5. TRUSTEES’ REMUNERATION & EXPENSES** No trustee received any remuneration during the year (2024: £nil). Expenses were reimbursed to the following trustees during the year: Rev Angela Briscoe: £2,400 (2024: £3,100) for ministry expenses. Danielle Briscoe: £440 (2024: £nil) for reimbursement of charity-related costs. No other trustee received any remuneration or expenses during the year. 10