REGISTERED CHARITY NUMBEIR: 1200597 Rc ort of tlie Trustees and Uiiaudited Financial Staienien foi. the Period 6 OctobEr 2022 to 31 Dc¢cmber 202J for Jesus Clii'ist InteinationRI MEnislri¢s of Si Helens GR Tayloi & Co Accountants 54-56 OJ'niskirl( Sti'eet ST HELENS Merseyside WA102TF
Jesiis Clirist Interiiational Ministries of St H¢lcii8 Contents oftlle Financial Siatcinents foi. the Pei"iod C¥ October 2022 to 31 Decembei. 2023 Pag¢ Report of the Trustees Independeni Examiner's Report Statemeiit of Financial ActiviÉies Bal&nc¢ Slieet Notes to the Ftnallcial Stai¢inents Detailed Stateineiit of Financial Activities
J&%us Clir St HC11$ t IiiteYnatii)nul Miiiibtries i)f urt vrihL T151¢C5 for tlic P riod tob r 2022 10 31 DcccLnbci' 2U23 The ti'ustees prr%ent theii. Ici)urt wilh tli¢ IINnci<il %tsfem¢nls vl. the Lhai'ity fur the i?ei'iod C) Octobej. 2022 to 31 DLccinbcJ- 2023. Thc tl'llblces hhvL adopled the piY)VibiOiib Dr Accouiitiii&v Iiiid R¢i?oitiJig by Cliai'frtic's.. S(atLmeiil of RccDmniciided PraclÈce applicablc to chiiritTrc% i?Icpa]'ing thoir aL¢ounts iii accordance witli the Fii)aiiciii l Rcpoitiii Slai)ddl'd appliLdble in ilie UK diiil RepubliL of Ii'eldiid IFII8 I()21 (¢lleclive l Jaiillary 2019). STRUCTURE, COVERNANCE AND MANAGEMENT GovLri11)i¥ ilvruttient The cliarity i.% coiitrollcd by it,$ governing docuincnt, ll dccd ot trust aiid coiistiturei unincoworated chaiity. RCI FERfi Ncf AND ADMITYISTIIATIVE DETAILS Rcglstei'od Chai'lty numbey 1200597 Prliicipal uddre55 I Walthy Lane STHELENS Mcr.%¢ysidtt WA9 JKA Trn5tee5 Mi. G Donsol (appointed 6.10.221 Mi. R Capucao lappL)iiiled 6.lQ.22) Ms M Wilsoii (appointed 6.10.22) AppJvOd by ordu of th¢ Ix)ard of tnisiees on ... 14. io. Q ai)d signcd oil its bchalf by., Mi'GDo ol- Tru8t¥¢
Iftde eiidellt Exaininer's Rc Ol'l lo tli¢ Trustees or J¢siis Christ Intei-natioi)al Minibti-ies of Sr Heleiis Independent examlnei's repoi't to the trustees of Jesu$ Cliylst IiiteYnattORal mini5ti.ies of St Helens l Jepo2'1 to the cliai'ity Irusrees on my examination of tlie accounts i)f Jesus Christ ItTrtein#lional Miiiistrics of St Helens (the Ti'usi) loi. the pei'iod 6 October 2022 10 31 DeCeiber 2023. Re%poiisibllltlcs aiid bas15 of repoi't As Ihe charily trLislees of Ihc -I'rust yoii ar¢ responsibl¢ for the piepaiaiion of the accoui)ts in acco¥daiice will) the i'eqiilrciiientg of the Cliarilics Act 2011 I'tlie Act,). I repart in respect of my exaiijini¢ tioii of tlic Ti'usl's accounts carried oiil Linder Section 145 of Ihe Act aiid iii catrying oiil my ex<linination I Ilave followed all applicable Dircctl0115 givcn Liy the Cliai'ity Con)mission undei. Section 145(51{bl of tlic Act. Independent exainilleY'5 Statement I liav¢ eompleled my examination. I confEI"m that no i))atei'ial mailers have conie to my attention in ¢onttwlion with the exarninatiuii givitig In¢ cause lo belt¢ve that in aiiy tiiatei'ial rest)ect.' accountlng records weie tLOt kept in respect of Ilie Ttust as requii'ed by Section 130 of thc Act,. or Éhe accoiiiits do iioi accord witli Iliosc records. or the accoui)Is do not coinply wirh tlie applEcable ieqiiii"emenÉs concei"niiig lh¢ foi'm and Colltcnt of ac¢ouJits 6¢t out iii tli¢ Charitics IAc¢oiinls and Repoitsl Regiilations 2008 othei. than any reqiiiren)ent that the ac¢ounrs give a tiiie and fair view wl)i¢h is not a mattel. eon5idei.ed as part of an independent examination. T hav¢ no concerns and have conie acrou no other niar8 in coiinection with Ihe exainination ts) whicl) attention shoiild be diawn in this i'eport in ord¢i' to enabl¢ a proper under5tandiiig of the ac¢ouiits to b¢ i¢ach£d. SARAH NICIIOLS The Association of Cliaytercd Ceitified Aecountants GR Taylor & Co Accountanls 54-56 Orlliskii'k Str¢ct ST HELENS Mcrseyside WAIO 2TF Dat¢.. 120 L4 Page 2
Jesus Chi'ist I(ClEtional Mii)islri¢$ of St Helens Stateinent of Finaiicial Activities foi. the Per0d 6 Ociobcr 2n22 10 31 Dec¢niber 2023 Unrestrictcd fund Notes INCOME AND EI NDOWMENTS FROM Donations 8nd IcLyaci 82.604 IXPENDJTURF ON RaiSIg furtds 75,263 NCIT INCOME 7,341 RECONCILIATION OF FUNDS Total fId$ broUt forward 88,137 TOTAL fuTr4DS CARRIED FORWARD 95,478 The noies forn) part of these fii)ancial staien)eiits Page 3
Jc£us C.lirist Intcrnalional Miiii%'tTi¢g of Balance Slieet 31 Deceinber 2023 Uni'esli'icled fund Notes FIXCI D ASSEITS TanbFible assets 115.069 CURRENT ASSEI'S Casli at bal and in hand 9.699 CREI DITORS Ainouiits. falliiig diie within one year (3,3251 NET CURRENT ASSEI TS 6,374 TOTAL ASSETS LE CURRENT LIABILII'IES 121,443 CRLI DI'I'ORS Amoiiiitg falling diic after more than one year 125.9651 NET ASSETS 95,478 FUNDS Unrestrlcted fvnds 95,478 TOTAL FUNDS 95,478 fa cial teinents were approved by the BoÈrd of Trustees alld aiithoris¢d for issue aiid were signed on its beIlf by.. on MTG ongol - Ttugtee Ms M Wilson- Tnislee The notes forin part of these financial statements PagE 3
Jesus Christ Iiiteri)atioiial Ministries of St Helens Noteb 10 the Financial Sialeineiils foi. Ilie Period 6 October 2022 to 31 Decu]¢[ 2023 ACCOUNTING POLICIES Basts of pi'epArlng tlie fiii&ncial statemeiits The fiiiancial st41MelltS of the Chi rity, which is a piiblic bciiefit eiitity und¢i' FRS 102, liave been i)i'epaied iri accordaii¢e with the Chiriti¢s SORP IFRS 102) 'Accoullling and Reportiiig by Chi?riti¢s'. Stdterncnt of Recointiiet]ded Pi?ctice applicable to chariiies PlEpai'in& Ilicir accouiits iii accordaiice with tlic FinaTrcial Repoiiii)g Standard applicable in tlie UK aiid R¢piibli¢ of Ireland {FRS 1021 (effective l Januaiy 20191,, Finaiicial Rcportiiig Slaiidard 102 'The Fiiianeittl RLporting Stsndard Lpplicable in ilie UK and Rei)Iiblic of lj'eland, aiid the Chai'iÉies Act 2011. The ljnaiicial slateinertts have been pr¢pared widei. the historieal cost conventioi). Incoine All iiiconie is rtcognised in the Statem¢nl of Finaiicial Activities once th¢ cliarity has etttitlen)ent to the fiinds, it is pi'obablc tliat tlie inconie will be received and tlie aniouiit can be n)easiiird reliably. Expenditui'e Liabilities are recognised as ¢xp¢t]dilure as soon as (h¢re is a legal or constructive obligatiOD conunitting the charity to tl)at expendittire, it is probable that a t.anSfer of econon)ic bcnefits will be i'equired in settlemciit and the aniout)t ofthc obligatioii can be n&Sured reliably. Expcnditure 15 a¢colind for oti an aCcial$ basis and has been classifi¢d under headings ihat 2regate all cost i'elaied to the catcgory. Where costs catinol be dircetly attributcd lo particidai. h¢adings they have b¢¢n 211oc&ted to aetivities oti a basis consisteiit with t])c usc of resoui'ces. Tangible fix¢d assets Depieciaiion is provid¢d at the following allnual rates in ordei. lo wri¢e off eacli ass¢t over its estimated Use1 life. Fixtures and fittings Conipuler equEpment 250/0 on I'educiiig balallC¢ 33 % on cost Tgxatlo The chariry is exempt from tax on ils charitable activiti¢$. Fund accouiitirtg uLeslrL£led fiinds cali be used Éji aceoi'daiice widi the cliaritable objectives at the disci'eiion of the trustees. Restricted thiids can only b¢ iised foi. parti¢4ilar resti't¢ted purposes wiiliiii the objects of th¢ d)arity. Restrictions arise ivheii specified by the donoi. oi. when l)dI are Ixiscd for particular rcstr1ed purposes. Fui'thcr ¢xplai)ation of tlie nature and plln)ose of each fLmd is includcd in the Llotes to the financiol statem¢nts. Page 5 continued...
e6us Chi'ist Iniemauonal Mii)istries of Si Helens Notes to tlie Financicil Siateinents - conliniied for the Pci'iod 6 Octobej 2022 10 31 Decembci. 2023 RAISING fuNDS R&lsing donations and legacies Donatioiw, niissions & financia Bible school nial¢i'ials Piiblic speakers Suppoi't cosls 11,068 3,043 5,939 55,213 75,263 TRUSTEES, REMUNERATION AND BEI NEIFITS There were no trustcea, I'emuneratioii or other bcnefits for tli¢ p¢riod ended 31 Dccembei. 2023. Ti'ustees, expenses Thejr weie iio ti'ustees, expens¢s paid for the pei'iod ended 31 Deceinbei. 2023. TANGTBLE filXEID A&8ETS Fixtures and Fieehold pi'op¢rly Coniputcr equipinent Totals COST At 6 O¢tober 2022 Additions 110,000 110.000 6,924 5.383 1,541 At 31 Deetinb. 2023 I10,ooo 5,383 1,541 116.924 DEPRECIATION Charge foi. ycai. 1,346 509 1,855 NET BOOK VALUE At 31 December 2023 i 10,000 4,037 1,032 115,069 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Bank Ioaiis alld overdrafls (see Jiote 71 Other creditors 2,425 900 3,325 Page 6 eoniinued..
Jesiis Christ Klliernaiional Ministrics of St Hel¢iis Nules lo Il)e Fiiiaiicidl StaleiYk¢nis- conliiiued foi. the Perlod 6 Oclober 2022 10 31 Deccinbei. 2023 CREÉ DJTORS: AMOUNI'S FALLING DUC AfiTER MORE THAN ONE VEI AR Bank loaiis (see note 71 25,965 LOANS Ali analysis of tli¢ Inatvrity of loans is givei) below.. Amounis fallii)g duc within ojie year Dii deiiiand.. Bank102iis 2,425 Aiiiounls falling due between two and five yeays.. Bank loans 25,965 MOVEMKNT IN FUNDS Net At 6.10.22 niovemeni in funds At 31.12.23 Uiire51rleled funds Genei?I fund 88.137 7,341 95,478 TOTAL f4UNDS 88,137 7,341 95.478 Net niovemeiit iii fuiids, includ¢d in ilie abckve ai¢ as follows.. Ineoming i'¢$ources Resources expeiid¢d Moveillent iji fviids Unrestrlcted funds General fLU)d 82,604 175,263) 7,341 TOTAL FUNDS 82,604 (75,263) 7,341 RELATED PARTY DISCLOSURES Tliere wer¢ iio i'elated party Iransa¢lioiis for the period elided 31 Decemb¢r 2023. Pagc 7
Jesus Cl)rist Ii)ternational Minislri¢s or t Hclcn. Detic iled Siateniei)t of Finaiicial Activitics for die PerQd 6 October 2022 to 31 Deceinbcr 2023 INCOME AND EI NDOWMENTS Donotions a?Id legacles Don<llions, ththteg & offei'iRgs Gift aid and HMRC charities 74,068 8,5.36 82,604 Total iiicomin&p re%outtes 82,604 EXPENDITURE Ralslng doiiatloiis anil legacles Donations, Inissioiis & finai)cia Bible school iiiaterials Public Speak 11,068 3,(k43 5,939 20,050 Support Costs Maiiagement Building iniprovements & Inait]te Insuraiice Light and heat Cleaiiing expense5 Sundi'ies Training Food, Irfieshments & accommoda 18,754 861 6,255 3,000 6,939 3,000 8,968 47,777 FiThanee Legal f¢¢s A¢eouniancy Fixtures and fittings Coinputer equipinent Bank loan inteirst 2,238 900 1,346 509 2,4d3 7,436 Total resources expended 75,263 Net Ineome 7,341 This page does not forni pait of tlie slakntory financial slatenients Page 8