OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2026-03-31-accounts

BACK TO JERUSALEM UK

ANNUAL REPORT & FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

(CHARITY No. 1196026)

BACK TO JERUSALEM UK ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2026 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) Robby Zirkelbach Philip Herklots Gordon Hickson Cherk-Yun Sayles 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, the Netherlands, Sweden 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 Sweden Office officese@backtojerusalem.com

BACK TO JERUSALEM UK

ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2026

The Trustees present their report and financial statements of the Charity for the year ended 31 March 2026. 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 the Covid pandemic, factories in China eventually reopened in 2022, meaning by 2023 we were able to be back to our normal production and distribution of Bibles in China. We were able to do this in China and several countries in Asia and the Middle East. We focus on printed Bibles, e-bibles and audio Bibles (many of which are in clandestine units).

There were several instances where nations we focus on experienced natural disasters, such as earthquakes and severe flooding. We were able to provide humanitarian aid in the form of medical supplies, emergency food supplies, cooking utensils, water and blankets.

We were also able to continue raising awareness in the UK for the persecuted church by distributing our regular bi-monthly newsletter and maintaining regular communication with supporters and those signed up to email lists.

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 2026

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 China, they don’t need comfort. They need Bibles.” Many times ministries have declared that there is no need for Bibles inside China, but this is simply not true. Churches are being raided at an alarming rate and Bibles are being confiscated.

“We need Bibles in China. Can you help us?” This was the plea from a Chinese underground house church leader. During a meeting last year, the leader pointed out the need for Bibles due to the drastic increase of raids on house church meetings in China where countless Bibles have been destroyed. The number of places to legally purchase Bibles has also drastically decreased and there has been a call for help inside China. “We had a major raid at our Bible school in western China last month. Our school was shut down, several of our leaders were arrested, and all of our materials were confiscated and destroyed.” When asked if the police also confiscated and destroyed the Bibles, the leader said simply, “yes.”

In July, we briefly opened our clandestine e-Bible lab, which changes location every few years but is currently located in Europe, to 4 volunteers. There are some open doors in extremely sensitive areas of the world where physical Bibles are too big and conspicuous to take in. For some areas we can mass produce Bible devices, but there are also areas where that would not work. Where mass production is not possible, it means devices have to be handmade. The units created in this lab will help hundreds of believers in nations like North Korea, Yemen, Iran, etc., to read the Bible in a way that is safe.

BACK TO JERUSALEM UK ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2026

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 using a new phone application which we developed in January 2026. 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. Also, in 2025, the first drop of 100 clandestine audio Bibles made it into Afghanistan.

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. We are also now using a new phone application which we recently developed. For security reasons, 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.

A possible project is in the works for 2026/2027 to provide 500,000 Bibles for Iran—the logistics for this are currently being worked on.

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

Our partner shared this with us: “I have just returned from a four day trip to visit a family. The parents, who are new believers, called to say their three children (14, 15 and 16) had just become Christians and wanted someone to pray with them. There is not a single other believer in the area of Bhutan where they live. I took 2 of the new audio bibles and this family now has access to the word of God. Be encouraged!”

BACK TO JERUSALEM UK ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2026

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.

In 2025, BTJ completed one of the largest training sessions with pastors and leaders in China since 2019 government crackdowns began. A senior pastor and church planter who BTJ has been working with for several years asked BTJ to come and speak to a group of pastors and leaders. Since the crackdowns in China began in 2019, there haven’t been any large meetings. Large meetings have simply been too dangerous to host. However, when one of the local Christian business leaders heard about the potential meeting, he offered his company to provide a secret location and when the BTJ team arrived, there were over 250 pastors and leaders all waiting and worshiping in the same room! In addition to that, at the same time, BTJ was hosting another meeting in the same city with over 50 leaders. Altogether, BTJ conducted several days of teaching to about 350 pastors and leaders in China. This does not mean that things are getting easier in China, but it does show that the church is continually evolving to find new and creative ways to host meetings in the current climate.

In October 2025, Chinese police ramped up their persecution against Christians when they conducted raids on churches in several provinces, cutting power, breaking down doors, and arresting believers including 30 leaders in a house church network known as Zion House Church. Among those taken was Pastor Ezra Jin, the founder of Beijing’s Zion House Church. Three wives (pictured), who are spouses of pastors who have been arrested, visited the detention centre where they believed the pastors were being held. Despite the lawful request to visit their loved ones, they were abruptly denied. One of the pastors has even been denied a visit with his lawyer. The lawyer is pursuing a meeting to overturn this “unlawful response.”

“We need help,” one Zion Church member, directly connected with the situation wrote to us. BTJ responded by assisting with the legal fees of the leaders arrested. Their court hearing is scheduled for June 2026.

BACK TO JERUSALEM UK ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2026

MARTYRS SCHOLARSHIP FUND

Vietnam

BTJ works with persecuted Christians around the world and many of them are largely unknown to the rest of the world. The thousands of nameless persecuted believers who are in prison or on the run, often have families. These are even less known, but they suffer too, in their own way. These persecuted Christian families often face financial difficulties, which impact their children’s future. Children drop out of school, are forced out, or there is no money for uniforms, books or bus fees. When a family flees to another country, children may need special help to learn a new language, or they may have to enroll in private institutions rather than government schools.

In 2025, we sent $3,000 USD to help support the education of the five children of ‘Pastor Y’ of Vietnam, who was just released from prison after 12 years for running house churches.

Iran

Mara (not her real name) is a Christian mother of two children in Iran. Her family is suffering because of her faith in Jesus and her children struggle to go to school. Getting a job in Iran is difficult for Christians, so her children were forced to drop out of school until she applied for the BTJ Martyrs Scholarship Fund. BTJ issued her children a scholarship for $1,800 USD this year and now her two children are back in school.

Mara was so excited about the scholarship and wrote, “My trust is in our Heavenly Father, and I know He will not abandon us. I am grateful for the existence of my dear and kind brothers and sisters who are God’s hands by our side. May God bless you all.”

BACK TO JERUSALEM UK ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2026

HUMANITARIAN PROJECTS

Myanmar

In April 2025, a 7.7-magnitude earthquake hit Myanmar. “Orphans we have helped support are outside sleeping under trees because their home was destroyed,” our partner shared.

The total number of people who died from the earthquake is estimated to be more than 2,700 people. “There are still many people trapped under buildings that have collapsed,” reported a BTJ missionary who was helping in the earthquake area. To add to the problem, massive rain storms flooded the earthquake areas and the children were at the mercy of the elements, as well as malaria infested mosquitos. During the day, when not raining, the sun scorched down at 37° C. We were able to work with our partners on the ground to send in emergency aid, food, water and clothing.

Nigeria

An average of 35 Nigerian Christians are killed a day, according to the recent report published by the Nigeria-based human-rights NGO International Society for Civil Liberties and the Rule of Law (Intersociety). The crisis continues to grow as Christians are held hostage by Islamic terrorists and a Nigerian government that appears to do nothing to stop it. Christians in Nigeria’s Middle Belt are subject to bloody attacks by several ISIS-related terror groups as well as by the Islamic Fulani tribe.

With thousands killed and many more abducted, displaced and deeply traumatised, we wanted to find a way to bless these brothers and sisters and show them that the wider body of Christ has not forgotten them. We chose the Christmas season, as many attacks are concentrated around days when Christians traditionally celebrate, such as Christmas and Easter. As well as distributing food and basic necessities to those displaced, we also provided a safe place where different groups of persecuted believers could come to be ministered to—this included pastors and widows of those killed. As well as comfort, prayer and fellowship, there was teaching on anger and reconciliation during the meetings.

Here was some of the feedback:

BACK TO JERUSALEM UK

ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2026

“After the teachings yesterday, I went back home and slept. I have not slept well for a long time. I read my bible and then slept. I woke up at 5am and prayed.”

“This teaching has impacted me and touched my heart. When the Fulani people chased us out – I vowed I must kill them. But when I heard the teaching, I have left everything in the hands of God.”

“Before I got here, I was really grieving – the Fulani took all our food and destroyed our community. I hated the Fulani. But I have begun to see the light of God and have been liberated from the darkness. I have been able to forgive the Fulani. I also feel that I have received forgiveness as well.”

Iran

In June 2025, BTJ missionaries working in Iran asked for help. The continual bombings in Iran left BTJ missionaries scrambling to safety and fleeing their homes. “Our missionaries and their children had to flee from their homes leaving everything behind,” one Chinese pastor reported. “Their homes, their jobs, their emergency cash is all gone.” BTJ sent urgent support to Chinese missionaries and their families to help provide shelter, pay for travel, and buy food.

Here is just one letter we received:

My dear brothers and sisters in Christ, With a heart full of gratitude and love, I thank you for your encouraging words, powerful prayers, and unwavering love. Receiving these messages from you dear ones was like a light shining in the darkness and refreshing our soul. With your prayers and sweet reminders, you reminded us of the endless love of our Heavenly Father. How beautiful it is that we are united in Christ, and wherever we are, our prayers touch each other. We believe that God is with us; in hardships, in joys, and in every step we take. Your love is an example of the same unconditional love of Christ that has bound us together. May we be more rooted in the presence of the Lord day by day, become stronger in our faith, and be faithful witnesses for His kingdom like a shining lamp.

UK TOURS

We did less tours this year, as we are planning for a large conference in September of 2026, bringing together believers from many different countries, who have each been imprisoned for their faith.

However, several of our representatives were able to share this year in churches all around the UK about projects we have been able to complete and updates on the situation for believers living in nations where following Christianity is severely persecuted. BTJ maintains long and healthy relationships with many churches around the UK, which we are thankful for.

BACK TO JERUSALEM UK ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2026

FINANCIAL REVIEW

The Charity’s income for the year ended 31st March 2026 from all incoming resources amounted to £771.711 (2025 - £1,092,805). Resources expended for the year were £705,019 (2025 - £1,217,396). Net surplus for the year was £66,692 (2025 – net deficit of £124,591).

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, particularly in China and Iran. 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, including a possible 500,000 Bible project for Iran. 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.

Our focus will also remain on supporting missionaries in the most difficult places in the world to practice Christianity—in the nations between China and Jerusalem. We will continue to provide training, financial support and Christian materials, as well as visiting our partners on the ground.

BACK TO JERUSALEM UK ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2026

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 a weekend conference, VOICES OF THE PERSECUTED CONFERENCE, in September of 2026. This will involve speakers from China, North Korea, Pakistan, and other nations in the 10/40 window. 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:

BACK TO JERUSALEM UK ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2026

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 23/06/2026 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 2026 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:

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:

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 reach ed.

Name: Nick Addo (FCCA) Address: Grant Accountants Limited 7 Glenrosa Road Reading RG30 6AN

Date: 26/06/2026

BACK TO JERUSALEM UK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2026

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 2026

(The notes form part of these accounts)

The accounts were approved by the Trustees on 23/06/26 and signed on their behalf by:

Taisto Tirronen Board Chair

BACK TO JERUSALEM UK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026

  1. 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:

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 2026

  1. Staff costs and numbers

There was one employee during the period to 31 MARCH 2026. No employee was paid more than £40,000.

  1. 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.

  1. Analysis of net assets between funds

BACK TO JERUSALEM UK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026

  1. Movement in Funds