2025-03-31-accounts - Back To Jerusalem UK

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BACK TO JERUSALEM UK

ANNUAL REPORT & FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

(CHARITY No. 1196026)

BACK TO JERUSALEM UK ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 ADMINISTRATIVE INFORMATION

CHARITY NUMBER 1196026 MINISTRY SUPPORT OFFICE Cornerstone Church 2 Quarry High Street Headington OXFORD OX3 8JT INDEPENDENT EXAMINER Nick Addo (FCCA) Grant Accountants Limited 7 Glenrosa Road Reading RG30 6AN TRUSTEES Taisto Tirronen (Chairman) Emma Rose (resigned 10/07/2024) Robby Zirkelbach Philip Herklots Gordon Hickson (appointed 09/08/2024) Cherk-Yun Sayles (appointed 21/08/2024) OPERATIONS DIRECTOR Bethany Morris BANKERS Virgin Money – WEBSITE ADDRESS Back to Jerusalem UK Office/ SOCIAL MEDIA LINKS Facebook: @backtojerusalem.com Twitter: @https://twitter.com/theofficialbtj

BACK TO JERUSALEM UK is part of a wider international organisation with offices in the US, Canada, Netherlands, Poland and Brazil.

US Office PO Box 607 Travelers Rest SC 29690 Canada Office Box 5011, Lacombe, AB T4L 1W7 Netherlands Office Postbus 199, 8250 AD Dronten Brazil Office officenl@backtojerusalem.com Poland Office officepl@backtojerusalem.com

BACK TO JERUSALEM UK

ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their report and financial statements of the Charity for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity’s constitution, the Charities Act 2011 and 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 published on 16 July 2014.

OBJECTS AND ACTIVITIES FOR THE PUBLIC BENEFIT

The objects of the Charity are to advance the Christian religion, around the world, in particular but not exclusively by enabling individuals who have experienced religious persecution to worship by the provision of Christian materials such as Bibles and providing pastoral support to encourage Christians in their faith, thereby strengthening the local churches where they exist; raising awareness in the UK about persecution of Christians in nations without religious freedoms through sharing of online resources, distribution of literature, meetings or talks from victims of Christian persecution; providing humanitarian aid such as distribution of food, essential supplies or building schools in areas of poverty or impacted by natural disaster as a practical expression of Christian faith.

The objects of the Charity have been achieved in several ways.

After factories in China eventually reopened in 2022, we have been back to our normal production and distribution of Bibles in China. In 2024-2025 we have been able to produce printed Bibles, e-bibles and audio Bibles (many of which are in clandestine units), for several countries across Asia and the Middle East.

We saw fewer natural disasters in the countries within our focus than in the previous year, but there were still several instances where we were able to send aid after countries like Afghanistan experienced severe flooding. We were able to provide humanitarian aid in the form of medical supplies, emergency food supplies, cooking utensils, water and blankets. We also provided medical supplies in rural areas of South Asia to assist in sanitary births.

We were also able to continue raising awareness in the UK for the persecuted church by distributing our regular bi-montly newsletter and maintaining regular communication with supporters and those signed up to email lists. We also did several UK tours where persecuted believers shared their stories around the UK.

The Trustees confirm that they have complied with their duty under Section 17(5) of the Charities Act 2011 to refer to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Charity’s aims and objectives and planning future activities.

BACK TO JERUSALEM UK ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025

REVIEW OF ACHIEVEMENTS AND PERFORMANCE

Please note that all information and images included in this report have been carefully selected to mitigate any risk for our partners who face security concerns working in closed countries.

BIBLES

China

We are printing Bibles covertly inside of China for about 2.50 GBP per Bible. The distribution cost is still a little under 1 GBP per Bible. We work together with 8 underground church networks who collect the Bibles they need after they are covertly printed, and the leaders distribute them. The Bibles are currently being distributed in 23 provinces around China.

In some cases, it is possible to get Bibles inside of China, so why do we still have such a large focus on Bibles for China? The truth is, to find Bibles in China is almost impossible unless you register with the government. In this process, the authorities then take your personal information, which places those who are a apart of the underground churches in immediate danger. Also, if you need several Bibles it is almost impossible this way. The Chinese government does everything to stop the spread of the Bible and its accessibility. Bible apps are still very dangerous, sometimes impossible, to download. Also, for those who do have a Bible, they are always confiscated by the police if a church gathering is raided. These are some of the reasons why Bibles are still needed so much.

Afghanistan

The Taliban continues to actively hunt for any signs of Christianity in the country, even launching raids on homes looking for Bibles, religious teachings, or Christian applications on phones or computers. We are also now using a new phone application which we recently developed. For security reasons, all the details cannot be shared, but the Bible is hidden inside an everyday phone application, so if a Christian’s phone is searched, the app would not be identified as a Bible.

India

In October 2024, we were able to take in 200 clandestine audio Bibles into India. These are especially necessary in more rural areas where people may not be literate. The clandestine nature of the Bibles means the believers are less likely face persecution from their communities.

BACK TO JERUSALEM UK ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025

Iran

Iranian house church leaders diligently seek for ways to find Bibles for their churches, but they can’t just buy them in the store. They need to either import them or print them in secret. Both can be difficult logistically and financially, which is where we help. We have Bibles printed and taken over the border, distributed to different locations and then given to those who need them. As an example, for just one of the groups we partner with, in April 2024, 60 print Bibles were sent and 10 digital. In May 2024, 85 print Bibles and 21 digital. In June 2024, 125 Print Bibles and 35 digital. This happens month after month with various different groups.

One of our partners shared, “[The Bibles] were delivered in the most remote parts with no Internet. Places where Bibles have never been delivered – very small villages are getting Bibles now, thanks to BTJ helping.” In 2024, BTJ also completed the printing of a new Iranian Bible at a new printer that will allow for more efficient distribution at lower costs.

We are also now using a new phone application which we recently developed. For security reasons, all the details cannot be shared, but the Bible is hidden inside an everyday phone application, so if a Christian’s phone is searched, the app would not be identified as a Bible.

Bhutan

Our team completed the entire Bible in audio format for the Dzongkha language in 2023. The Bible was secretly recorded inside the country by indigenous believers in an underground recording studio, supported by BTJ.

“The Bible that we have in our own language is not a great translation,” Pastor Anil (not his real name) told us. “It is an old translation with language that we do not use in everyday conversations, so the younger people do not understand.” BTJ began working with Pastor Anil several years ago by building a secret studio inside Bhutan. “I personally worked with a team to change some of the words that are difficult to understand into easy to understand language. What we have produced, I think, is an audio Bible that can be taken to the most remote regions of Bhutan.”

In 2024, it was put together digitally prepared for distribution by installing it into a covert device, inside of which the audio Bible is hidden. Several hundred of these devices were distributed in villages and rural areas for the first time in March 2025.

BACK TO JERUSALEM UK ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025

MISSIONARY SUPPORT AND TRAINING

China

We provide partial support for Chinese missionaries located in western China (the most unreached area of China), working among minority groups. In total, we support around 200 missionaries in this area. Any additional funds that the missionaries need is supplemented by a local church or employment in the local area. The evangelists are sent from the Chinese churches in the east (supporting churches), and are serving in the unreached areas of the west.

Due to security it is not possible to regularly meet with the leaders, but in a rare meeting we received letters from several networks:

Letter from a leader in China Gospel Fellowship: “As the persecution has increased over the last few years, we have began to hold many of our meetings online. It is very painful for us that we cannot take care of our missionaries on the field in about 10 countries. These countries are too hard for us to safely travel to.”

Letter from a leader in Truth Network: “As the situation becomes more restrictive, it is very difficult for us to see each other and you very often. We are so thankful for the support sent for Bibles and for our coworkers on the field. We have missionaries in about 20 countries now. We have never forgotten your love and encouragement. We always pray for you.”

Afghanistan

Our focus in Afghanistan has mainly been humanitarian, but there are missionaries we work with now in Afghanistan who shared reports on training new believers.

“I have been living in Afghanistan for more than twenty years,” one of the missionaries shared. “I have never seen so many new believers as I have seen in the last two years.” The missionaries showed pictures of the people that they have been baptising and gave details about the training they are currently conducting for local pastors and teachers. “We currently have about 70 stable believers who are dedicated and are currently attending our discipleship training,” one of the missionaries happily reported.

BACK TO JERUSALEM UK ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025

Kyrgyzstan

In 2024, BTJ hosted children’s training sessions with Sunday School teachers from around the country of Kyrgyzstan, following the completion of the Dove book translation into the language. The training in April was attended by 65 people from twenty-five churches. The training in September was part of a two-month-long Bible training course in Kyrgyzstan which was attended by people from five countries. The Dove Sunday school curriculum is currently available in Amharic, Arabic, Azerbaijan, Bengal, Chinese, English, Farsi, Finnish, Georgian, German, Hindi, Khmer, Mongolian, Nepalese, Norwegian, Orya, Oromo, Russian, Tamil, Telugu and Urdu.

MARTYRS SCHOLARSHIP FUND

Undisclosed country

Pastor J and his wife escaped imprisonment with their two daughters in an undisclosed nation earlier in 2024. Once they arrived in a village where they felt safe, they wanted to enroll their young daughters in school but were unable to because they were not registered in the village. However, there was a private school that would take both of the young girls, but the Pastor and his wife did not have any money. Their daughters would not be able to get an education.

BTJ Martyrs Scholarship funds were sent to the school to pay 100% tuition for the girls for the 2024 calendar year. In a difficult situation, this is one less thing for this Christian family to have to think about. Pastor J’s daughters are some of many children who suffer because of the ministry of their parents. Due to severe persecution in recent years, many Christian families are finding it difficult to give their children a proper education.

HUMANITARIAN PROJECTS

Medical Project — Emergency Delivery Kits

Together with a qualified medical practitioner, we have put together Emergency Delivery Kits for mothers and their babies. These kits contain the essential supplies needed to prevent infection during childbirth – one of the leading causes of maternal mortality globally.

In 2024, we were able to provide these kids and training to women in community health care in India. These women work far from hospitals and perform deliveries in the most rural of areas.

BACK TO JERUSALEM UK

ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025

Afghanistan

Floods tore through Afghanistan in May 2024 as more than 300 people were killed. There are still many more people who remain missing. The Taliban do not have the resources to provide significant help and humanitarian organizations are handicapped from providing aid because of the current extremist policies. “Floods have hit all the areas of Afghanistan,” wrote one BTJ partner living in the nation. “There have been huge losses. Most of the casualties are in Parwan Province. It is still cold and snowing in Parwan Province. People need more help.” BTJ provided emergency support to the most remote areas of the country through missionaries on the ground.

Years of violence in Afghanistan have created a generation of especially vulnerable children. In December 2024, we had a special project to provide warm clothing for as many children as we could, distributed by our partners on the ground. The country of Afghanistan has not been able to have peace in the last 50 years. Millions of lives have been lost of which most have been men leaving many children and widows in great need and great sorrow. This has left widows in desperate situations. Since the Taliban took over, these widows have not been able to leave their home to work and to provide for their children. Some widows try to leave their home and beg for food but unfortunately these women are often raped, even murdered, leaving their children as orphans.

India

Our main partner in India continues to carry out the main two projects BTJ, namely DOVE Sunday school training and aquaponics farming. However, in 2024, the focus shifted slightly to meeting the needs of persecuted believers, which have increased dramatically. One of the main ways is through training. Our partners travel with skillset training like sewing, electrics, mobile repair, etc. They also have a kind of skill school where believers come with no education. They cover the basic needs, food, clothes and shelter for those who have migrated from areas where land has no fertility. This is also where aquaponics is vital.

In one instance in 2024, in Manipur, 800 churches were burned down. Some Christian women were even paraded through the street naked. Our partners traveled there and carried sewing machines. There was a lot of fighting and the situation was extremely dangerous. They taught many women to sew for themselves using the machines so they could begin small businesses and also distributed clothes that had been donated.

BACK TO JERUSALEM UK

ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025

FINANCIAL REVIEW

The Charity’s income for the year ended 31st March 2025 from all incoming resources amounted to £1,092,805 (2024 - £603,101). Resources expended for the year were £1,217,396 (2024 - £391,108). Net deficit for the year was £124,591 (2024 – surplus of £211,994).

RESERVES POLICY

The Trustees have a policy to hold reserves of £40,000 in unrestricted funds, which they consider to be reasonable given the nature and current scale of the Charity’s activities. Most of the income received is restricted as it is in response to appeals for specific projects.

INVESTMENT POLICY

The Charity does not normally hold funds for a significant period, as amounts raised for specific projects are usually distributed within one year.

RISK MANAGEMENT

The Charity employs one full-time member and currently operates from one of its partner churches and therefore has minimal contractual commitments. The Trustees have considered risks in respect of the day-to-day management of BTJ’s finances and operations and consider them to be minimal. The Trustees receive a full report at every meeting showing the income and expenditure and movement of funds. The Charity’s accounts and records are independently examined annually.

FINANCIAL POSITION

Funds under management at the end of the year were £169,288 in total. Of this, unrestricted funds amounted to £81,704.

PLANS FOR THE FUTURE

In the coming year, Back to Jerusalem UK plans to continue an increased focus on Bible production and distribution. This continues to be one of the greatest needs according to our partners on the ground, and we want to continue to work diligently to meet as much of that need as we are able. Our areas of focus for this are: China, Iran, Afghanistan and the distribution of the Bhutanese audio Bible. We also plan to continue developing more covert Bible devices and applications to be accessible on phones. The more varieties of these we make, the more secure they will be. Funding for Bible printing and distribution in China was sent in January of 2025 and these funds will be used in the upcoming financial year.

Our focus will also remain on supporting missionaries in the most difficult places in the world to practice Christianity. We will continue to provide training, financial support and Christian materials, as well as visiting these friends on the ground.

BACK TO JERUSALEM UK ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025

Back to Jerusalem UK also intends to remain committed to meeting emergency humanitarian needs as they arise and as we are able. This is not something that can be planned for, but the charity does plan to be financially and logistically prepared to respond swiftly and effectively when these disasters occur.

Finally, the charity has in place plans for an 8-day tour in the UK in October of 2025 with a brother from Iran sharing his personal story of persecution. There are also other individual speaking invitations expected throughout the year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity was constituted by a constitution on 1 October 2021. It is registered as a Charitable Incorporated Organisation (CIO) with the Charity Commission.

TRUSTEES

The number of Trustees permitted by the Charity is not restricted but shall be not less than three. If the number falls below the minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees or to appoint a new charity trustee. A Trustee is appointed for a term of three years.

The next set of trustees due to retire in August 2027 are Gordon Hickson and Cherk-yun Sales.

Any eligible Trustee may be re-appointed.

When there is a requirement for a new Trustee, the individual is identified and appointed by the remaining Trustees. They make available to the new Trustee a copy of the current version of the constitution and a copy of the Charity’s latest Trustees’ Annual Report and statement of accounts. The Chairman and Treasurer have administrative oversight of the Charity. The full board of Trustees have met three times during the year.

The Charity has one full-time employee who handle the day-to-day management and administration of the Charity with the support of one volunteer.

TRUSTEES’ RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS

The charity trustees are responsible for preparing the annual report and 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 requires the trustees to prepare financial statements for each 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 of the charity for that period. In preparing the financial statements the trustees are required to:

a) Select suitable accounting policies and then apply them consistently.
b) Observe the methods and principles in the applicable Charities SORP.
c) Make judgements and estimates that are reasonable and prudent.
d) State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.

BACK TO JERUSALEM UK

ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025

e) Prepare the financial statements on the going concern basis unless it is inappropriate to presume the charity will continue in operation.
f) inappropriate to presume the charity will continue in operation.

The trustees are responsible for keeping accounting records which 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 2011 (Accounts and Reports) Regulations, and the provisions of the constitution. They are also responsible for safeguarding the assets of the charity and taking responsible steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the integrity of the charity and financial information included on the Back to Jerusalem website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

CONCLUSION

The Trustees would like to express their appreciation and gratitude to all who have so generously supported the work of the Charity by their prayers and gifts.

Approved by the Trustees on 14th May 2025 and signed on their behalf by:

Taisto Tirronen Chair

BACK TO JERUSALEM UK

REPORT OF THE INDEPENDENT EXAMINER

I report on the accounts of Back to Jerusalem UK for the year ended 31[st] March 2025 which are set out on pages 13 to 17.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). The charity’s trustees consider that an audit is not required for this period under section 144 of the Act and that an independent examination is needed.

It is my responsibility to:

examine the accounts (under section 145 of the Charities Act);
follow the applicable Directions given by the Charity Commission (under section 145 (5) (b) of the Act; and
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 Commission. 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 material matters have come to my attention which gives me reasonable cause to believe that in any material respect:

accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts do not accord with the accounting records.

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

Name: Nick Addo (FCCA) Address: Grant Accountants Limited 7 Glenrosa Road Reading RG30 6AN Date: 14th May 2025

BACK TO JERUSALEM UK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted	Unrestricted	TOTAL FUNDS 2024 £ 580,956 19,983 2,162
	Funds £ 500,527 20,279 4,251

	525,056	603,101
	448,881 23,355 27,730 14,343	320,253 16,879 29,985 23,991
	514,308	391,108
10,748 (111,096)		211,994 -
(100,348) 182,052		211,994 81,885
81,704		293,879

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

BACK TO JERUSALEM UK BALANCE SHEET AS AT 31 MARCH 2025

£ £ - 169,551 169,551 (263) 169,288 169,288 87,584 81,704 169,288 2025	£ £ - 169,551 169,551 (263) 169,288 169,288 87,584 81,704 169,288 2025	£ £ - - 298,395 298,395 (4,516) 293,879 293,879 105,249 188,630 293,879 2024	£ £ - - 298,395 298,395 (4,516) 293,879 293,879 105,249 188,630 293,879 2024
169,551 (263)		298,395 (4,516)

	169,288		293,879
	87,584 81,704		105,249 188,630
	169,288		293,879

(The notes form part of these accounts)

The accounts were approved by the Trustees on 14th May 2025 and signed on their behalf by:

Taisto Tirronen Board Chair

BACK TO JERUSALEM UK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation, uncertainty in the preparation of the financial statements are as follows:

a) Basis of preparation

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 102, Section 1A Small Entities – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

b) Preparation of the accounts on a going concern basis

The Trustees are of the view that whilst the level of voluntary giving remains uncertain, grant funding secured from LIA-USA and positive feedback from a number of churches and trusts approached so far should ensure that total income for the next 12 - 18 months is adequate to cover operating costs for the same period. On this basis, the assessment of the trustees is that the Charity is a going concern.

c) Income recognition policies

Items of income are recognized and included in the accounts when all of the following criteria are met:

The Charity has entitlement to the funds;
Any performance conditions attached to the item(s) of income have been met or are fully within the control of the Charity;
There is reasonable certainty that receipt of the income is considered probable and
The amount can be measured reliably.

d) Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the Charity. Restricted funds are donations which the donors have stated to be used solely for specific areas of the Charity’s work or projects being undertaken by the Charity.

e) Expenditure

Expenditure is recognized once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.

BACK TO JERUSALEM UK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

2. Staff costs and numbers

Salaries National insurance Other payroll costs	2025 2024 30,000 27,400 (2,468) 2,526 198 59 27,730 29,985

There was one employee during the period to 31 March 2025. No employee was paid more than £40,000.

Trustees’ remuneration and related party transactions

No trustee received remuneration in their capacity as trustee and no trustee or other officer associated with the Charity had any personal interest in contracts or transactions entered into during the period.

Analysis of net assets between funds

	Unrestricted	Restricted	Total
	Funds	Funds	Funds
	£	£	£
Tangible fixed assets	-	-	-
Current assets	81967	87,584	169,551
Creditors - due within one year	(263)	-	(263)
	81,704	87,584	169,288

BACK TO JERUSALEM UK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

5. Movement in Funds

Restricted funds Mission projects Bibles Worker support Disaster relief Martyrs Scholarship fund Ministry Tours Unrestricted funds General fund	Balance at Income Expenditure Inter-fund Balance at 01/04/24 in year in year transfers 31/03/25 £ £ £ £ £ - 263,261 (372,209) 108,948 - 96,947 295,870 (307,842) - 84,975 8,130 6,548 (14,139) - 540 - 2,069 - 2,069 6,750 - (8,898) 2,148 -
	111,827 567,749 (703,088) 111,096 87,583 182,052 525,056 (514,308) (111,096) 81,704
	293,879 1,092,805 (1,217,396) - 169,287