2025-08-31-accounts

Community Bible Study International: Europe & MENA

Registered charity number: 1193171

Charity's principle address:

14 West Lane Great Offley HITCHIN SG5 3AJ

FINANCIAL STATEMENT

FOR THE YEAR ENDED

31st August 2025

Prepared by:

AMBMS Ltd

14 West Lane Great Offley Hitchin Herts. SG5 3AJ

001

Charity Trustees

Date of Appointment

lan Timothy Pounce 21st January 2021 Veronica Margaret Alvarez (Chair) 21st January 2021 Christopher Janson Hanbury 21st January 2021 Clive Desilver Roberts 21st January 2021 Mae Angelique Palmer 18th March 2022 Stephen Moulding 7th September 2022

Appointed as Chair 01/09/25 Resigned as Chair 31/08/25

Structure Governance and Management

Type of governing document:

Constitution

Charity type:

Charitable Incorporated Organisation (registered 21st January 2021)

Trustee selection methods:

ln finding new trustees the current trustees consider the best methods of attracting candidates with the required skills and background. When an individual is identified, the chair will undertake an initial interview progressing to a "meet/greet/chemistry” slot at the next Trustee meeting.

Objectives

Community Bible Study International Europe and MENA is a charity based in the U.K. and serving multiple countries in Europe and the Middle East and North Africa. We provide a Bible Study system using the four learning and teaching elements of writing, reading, hearing and speaking. We provide curriculum covering most books of the Bible and provide training and arrange Conferences to train leaders. Translation and development of material is ongoing.

The trustees have given regard to the guidance issued by the Charity Commission on public benefit.

Achievements and performance

This year we have provided training in multiple countries, some in person, but many via video link. We have trained up National Directors to support countries and have embarked on extensive translating work to make our material more widely available. We have maintained our online classes that were started during the pandemic. These particularly provide support for the elderly who are unable to get out and young families with children. We have now introduced spoken CBS, an oral study based on storytelling for those not able to read with 8 coaches in training. There have been many regional conferences taking place. There has also been translation of children's material and training of children's leaders with a teacher guide. We have been able to support our leaders in Ukraine and we have seen a steady increase in participants in our regions.

We continue using a series of videos and accompanying workbooks translated into over forty languages explaining the Bible from beginning to end.

Financial review

The Trustees have a policy of keeping reserves equal to at least three months of annual operating costs which in turn include items that could be scaled back should the need arise.

The restricted funds relate to monies received and set aside for specific regions.

Declaration

I present these accounts as set out here as a true and accurate representation of the financial position of this charity:

Signed: Date: 20th May 2026

Ian Timothy Pounce (Chair)

001

AMBMS Ltd

14 West Lane Great Offley Hitchin, Herts. SG5 3AJ

Telephone: [phone] Email: [e-mail]

CBSI Europe & MENA

PREPARATION OF FINANCIAL ACCOUNTS

In accordance with your instructions, I have compiled these accounts for the year ended 31 August 2025 from the accounting records and information and explanations supplied to me. A set of accounts will be prepared for submission upon your approval thereof and upon satisfactory review from the Independent Examiner.

Signed: Alistair Miller

Date: 25/05/26

001

Independent examiner’s report to the trustees of Community Bible Study International Europe And MENA CIO

I report to the trustees on my examination of the accounts of the Community Bible Study International Europe And Mena CIO for the year ended 31 August 2025, set out on pages 5-7.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW which is a listed body.

I have completed my examination. I confirm that no material 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 Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records.

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.

Signed:

Name: Mark Plane ACA

Relevant professional qualification or membership of professional bodies (if any): ICAEW Address: Whittaker Plane Ltd, 2[nd] Floor, Apex House, 30-34 Upper George Street, Luton, LU1 2RD Date: 29-05-2026

001

Community Bible Study International: Europe & MENA

Registered charity number: 1193171

Receipts and Payment account for the year ended 31st August 2025

INCOME vs EXPENDITURE

INCOME Grants - CBSI US Other Donations / Interest 1 DIRECT EXPENSES Contract Labour Honoraria Training Additional Country Support Conference Costs Printing Books Literature etc Administrative Expenses Translations Travel Expenses Food & Lodgings Miscellaneous Expenses 1 OVERHEADS Employee Costs Professional Fees Rent Rates etc. Travel / Meetings / Staff Welfare Office Costs Banking Costs NET INCOME (EXPENDITURE)	£ £ £ Unrestricted Restricted Total 414,550 414,550 15,312 12,786 28,098 429,863 12,786 442,648 146,183 3,810 149,992 3,090 3,090 20,225 - 20,225 993 10,798 11,791 22,177 22,177 14,829 - 14,829 13,286 13,286 1,401 1,401 100,637 - 100,637 53,161 - 53,161 8,539 - 8,539 384,521 14,608 399,129 62,866 62,866 20,840 20,840 3,668 3,668 4,967 4,967 6,084 6,084 965 965 99,391 - 99,391 54,049 - 1,823 - 55,872 - 2025	£ £ £ Unrestricted Restricted Total 420,305 420,305 16,556 26,283 42,839 436,860 26,283 463,143 82,823 82,823 401 401 20,504 789 21,293 0 - 28,798 28,798 28,820 28,820 11,609 1,577 13,186 7,955 7,955 2,800 2,800 52,189 1,863 54,052 26,174 2,146 28,320 583 60 643 233,858 35,233 269,091 50,627 50,627 23,739 23,739 3,938 3,938 20,482 20,482 7,394 7,394 2,015 2,015 108,195 - 108,195 94,807 8,950 - 85,858 2024

001

Community Bible Study International: Europe & MENA

Registered charity number: 1193171

Asset and Liability account for the year ended 31st August 2025

ASSETS & LIABILITIES

FIXED ASSETS CURRENT ASSETS Debtors Bank - Current Account Bank - Deposit/Cash Account CURRENT LIABILITIES Creditors PAYE & NI Pension ASSETS LESS LIABILITIES FINANCED BY: Reserves Net Income (Expenditure)	£ £ Unrestricted Restricted - - - 100,000 8,740 - 23,743 4,255 - 557 140,498 25,565 54,049 - 1,823 - 2025	£ Total - - 100,000 15,003 115,003 4,255 - 557 4,811 110,192 166,063 55,872 - 110,192	£ £ Unrestricted Restricted - - 36,179 37,695 73,595 25,565 6,414 - 557 54,640 25,565 94,807 8,949 - 2024	£ Total - 36,179 37,695 99,160 173,034 6,414 - 557 6,971 166,063 80,206 85,858 166,063

001

Community Bible Study International: Europe & MENA

Registered charity number: 1193171

Explanitory notes to the account for the year ended 31st August 2025

NOTE 1
Restricted Funds
	At YE24	Income	Expense	At YE25
	25,565	12,786	14,608	23,743
Ukraine - Antti	-796	1,465	669	0
Turkic Belt - Ashraf	885	5,550	5,630	805
Egyptian School - Ashraf	1,206	4,200	-3,960	9,366
MENA - Ashraf	5,647	100	4,000	1,747
UK - Veronica	7,770	0	7,770	0
India Geom	1,500	0	499	1,001
Germany	9,353	0	0	9,353
Serbia	0	1,471	0	1,471

001