REGISTERED CHARITY NUMBER: 271373
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 December 2024
for Middle East Media (Registered in England)
A J Bennewith FCA, FCPA, FFA, FFTA, FIPA, DChA, FRSA Upper Ground Floor 18 Farnham Road Guildford Surrey GU1 4XA
Middle East Media
Contents of the Financial Statements for the Year Ended 31 December 2024
| Page | |
|---|---|
| Report of the Trustees | 1 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 to 14 |
REPORT 2024
Report of the Trustees for the Year Ended 31 December 2024
The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).
I VISION, OBJECTIVES AND ACTIVITIES
Our vision is to see the people of the Middle East reconciled to the loving God and equipped to creatively transform their communities. We achieve this in three ways:
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1 Production: We produce popular films, dramas, animations, and social media content that strategically display the love, hope and freedom of Christ.
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2 Distribution : Our productions are distributed widely on TV and digital platforms. We also use them on the ground with communities in need, to tackle issues of suffering and support them with their spiritual, social and mental wellbeing.
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3 Training: We have trained thousands in media to pursue their own ministries. We train other organisations how to use our programmes to support people on the ground. We also equip new media teams so that they can reach the unreached in their communities.
Activities in the UK
We started our year by attending donor and partner meetings in Malta and Germany. Then about 70 people attended our two online events during the MEM Week in May.
In July we delivered 4 seminars over 4 days about Middle East at NewDay Festival for young people.
Three church partners hosted in-person events and invited us to share at their Sunday services. Six strong church partnerships sent a total of £15,048.66 to support various projects, for which we are deeply grateful.
Towards the end of the year, we launched a new website to improve our external communication.
Middle East Media has continued informing individuals and grant-making bodies in the UK and Europe about the needs of the people in the Middle East and North Africa (MENA). In deciding what to do in the year, the trustees have had due regard to the Charity Commission's public benefit guidance.
II ACHIEVEMENT AND PERFORMANCE
Through our partners in the MENA, we achieve our mission through production, distribution and building media teams . In 2024, we again served a wide range of people: refugees, traumatised children, suffering women and men, young people, and new believers.
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Middle East Media
Report of the Trustees for the Year Ended 31 December 2024
Thanks to our donors' huge generosity, numerous impactful projects, both online and on the ground, were made possible.
We reached 19.8 million people through our social media content in the Middle East. We sent 20,800 digital Bibles and Christian materials to people via Facebook, Instagram and TikTok. We also served 6,600 people in person providing support for their spiritual and emotional well-being. The majority of these were children from poor communities. At least 13 organisations used our feature film about early marriage and trafficking to tackle the problem in local communities. We also supported 6 new media teams from 5 Middle Eastern countries to build their ministries and 42 people were trained in media and evangelism skills.
Donations also supported the essential costs of the offices in the UK and the Middle East. These costs included medical insurance for our Arab colleagues and the education costs for their children.
Middle East Media, registered in England, cooperates with a charity using the same name, registered in the USA. Both work with the Middle East Media International Board, which provides oversight of our work throughout the MENA. Middle East Media has representation on the Middle East Media International Board, where annual performance reports of all partners are presented.
III FINANCIAL REVIEW Financial Position
In the face of conflict and unprecedented inflation across parts of the Middle East, the generosity of our donors and partners has enabled our resilience and success throughout 2024.
The gross income for the year was £403,756 (2023: £399,071), with funds sent to the Field of £230,062 (2023: £303,399).
One-off, regular or multi-year support from trusts has been vital to our ministry. We are very thankful to a few family trusts supporting us each year. The trustees would like to place on record their special thanks to the Evangelical-Lutheran Church in Württemberg in Germany, Trinity Church Buxton, Stanton-by-Dale with Dale Abbey & Risley Churches, St Paul's Church Kingston, St George's Church Stamford and the church of the Good Shepherd in Romford, UK, for their support with substantial annual gifts and prayers.
The financial statements give a fair representation of the assets of the charity.
Prior Year Adjustment
As disclosed in note 8 of the accounts, a Prior Year Adjustment has been put through to re-classify the Large Legacy Fund as a Designated Fund instead of a Restricted Fund. The trustees are satisfied that there were no restrictions on the terms of the legacy and it should therefore not have been treated as a restricted fund when the legacy was first received.
Reserves policy
Our reserves policy is to have general reserves to cover at least three months of total operational expenses.
Future Plans
We will continue to raise funds for the projects that transform lives with unstoppable hope in the MENA.
IV STAFF and VOLUNTEERS in the UK
We finished the year with a team of 7 and we give a special thanks to them, as well as our volunteers, who continue to
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Report of the Trustees for the Year Ended 31 December 2024
give above and beyond to promote the work of MEM.
V STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, the constitution, and constitutes an unincorporated charity. Members of the charity are admitted by the Board from among persons whose inspiration to membership is authenticated by the Board's satisfaction, and who have also indicated in writing their acceptance of the principles set out in the Charity's Statement of Values. Membership of the charity shall terminate if the member resigns by written notice to the Board, or if the member should be removed by the Board after due process.
The affairs of the charity are managed by a Board of no less than four and no more than ten persons acting as trustees of the charity. The Board invites eligible individuals to become trustees of the charity. The Board may remove any member from the Board, but any resolution to remove such a member shall require approval by at least 75% of the Board members.
The Board provides strategic oversight of Middle East Media which delegates as appropriate to the UK Administration.
VI REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
271373
Principal address
Unit 142 23 King Street Cambridge Cambridgeshire CB1 1AH
Trustees
F Holmer J Morris Honorary Treasurer B Taylor (resigned 8.10.24) R Summerfield D Hodgson J C Hooker C S Large Chair (resigned 10.4.25)
Independent Examiner
A J Bennewith FCA, FCPA, FFA, FFTA, FIPA, DChA, FRSA Upper Ground Floor 18 Farnham Road Guildford Surrey GU1 4XA
Approved by order of the board of trustees on 26 June 2025 and signed on its behalf by:
J Morris - Trustee
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Independent Examiner's Report to the Trustees of Middle East Media
Independent examiner's report to the trustees of Middle East Media
I report to the charity trustees on my examination of the accounts of Middle East Media (the Trust) for the year ended 31 December 2024.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
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.
A J Bennewith FCA, FCPA, FFA, FFTA, FIPA, DChA, FRSA Upper Ground Floor 18 Farnham Road Guildford Surrey GU1 4XA
Date: 8 July 2025
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Middle East Media
| INCOME AND ENDOWMENTS FROM Donations and legacies Investment income Other income Total EXPENDITURE ON Raising funds Charitable activities Grants & Costs re MENA projects Project Co-ordination and Support Costs Total NET INCOME/(EXPENDITURE) Transfers between funds Net movement in funds RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Statement of Financial Activities for the Year Ended 31 December 2024 Unrestricted Restricted funds funds Notes £ £ 2 167,665 229,801 3 2,353 - - 3,937 170,018 233,738 138,312 387 36,443 193,619 84,848 - 259,603 194,006 (89,585) 39,732 12 24,555 (24,555) (63,030) 15,177 162,265 (1,774) 97,235 13,403 |
31.12.24 31.12.23 Total Total funds funds as restated £ £ 397,466 397,062 2,353 2,009 3,937 - 403,756 399,071 138,699 94,032 230,062 303,399 84,848 85,018 453,609 482,449 (49,853) (83,378) - - (49,853) (83,378) 160,491 243,869 110,638 160,491 |
|---|---|---|
| Unrestricted funds Notes £ 2 167,665 3 2,353 - 170,018 138,312 36,443 84,848 259,603 (89,585) 12 24,555 (63,030) 162,265 97,235 |
The notes form part of these financial statements
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Balance Sheet 31 December 2024
| Unrestricted funds Notes £ CURRENT ASSETS Debtors 10 7,496 Cash at bank and in hand 96,736 104,232 CREDITORS Amounts falling due within one year 11 (6,997) NET CURRENT ASSETS 97,235 TOTAL ASSETS LESS CURRENT LIABILITIES 97,235 NET ASSETS 97,235 FUNDS 12 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ 6,318 19,090 25,408 (12,005) 13,403 13,403 13,403 |
31.12.24 Total funds as £ 13,814 115,826 129,640 (19,002) 110,638 110,638 110,638 97,235 13,403 110,638 |
31.12.23 Total funds restated £ 1,597 176,480 178,077 (17,586) 160,491 160,491 160,491 162,265 (1,774) 160,491 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 26 June 2025 and were signed on its behalf by:
J Morris - Trustee
The notes form part of these financial statements
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Middle East Media
Notes to the Financial Statements for the Year Ended 31 December 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
All grant applications include an administration levy for the UK office support costs and are represented in the accounts as a transfer between funds.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
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Notes to the Financial Statements - continued for the Year Ended 31 December 2024
2. DONATIONS AND LEGACIES
Donations to General Funds comprise a number of regular and irregular donations from many supporters, as well as some donations from Trusts and other entities. Donations to Restricted Funds are largely grants received from Trusts and Foundations. The Trustees are grateful to all their UK donors for their continued support throughout the year. No legacies were received during 2024. Included in donations and legacies for 2023 were two legacies totalling £7,301.
3. INVESTMENT INCOME
4.
| INVESTMENT INCOME | |||
|---|---|---|---|
| 31.12.24 | 31.12.23 | ||
| as restated | |||
| £ | £ | ||
| Deposit account interest | 2,353 | 2,009 | |
| SUPPORT COSTS | |||
| Governance | |||
| Management | costs | Totals | |
| £ | £ | £ | |
| Project Co-ordination and Support Costs | 78,848 | 6,000 | 84,848 |
5. TRUSTEES' REMUNERATION AND BENEFITS
No remuneration or benefits were paid to the trustees during the year. (2023: NH-R Perkin received remuneration of £6,025 by reason of her employment with the charity, pension contributions of £75 and a home office allowance of £175).
Trustees' expenses
Trustee expenses totalling £731 were paid in respect of travel and subsistence to one trustee. (2023:Trustee expenses of £1,226 were paid in respect of travel and subsistence to two trustees).
6. STAFF COSTS
| Wages and salaries Social security costs Other pension costs |
31.12.24 a £ 172,710 10,124 4,886 187,720 |
31.12.23 s restated £ 131,219 5,552 3,435 |
|---|---|---|
| 140,206 |
continued...
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Notes to the Financial Statements - continued for the Year Ended 31 December 2024
6. STAFF COSTS - continued
The average monthly number of employees during the year was as follows:
| 31.12.24 | 31.12.23 | |
|---|---|---|
| as restated | ||
| Fundraising & publicity | 6 | 2 |
| Project co-ordination and support | 2 | 4 |
| 8 | 6 |
No employees received emoluments in excess of £60,000.
The average number of full-time equivalent employees was 5.6 (2023: 4).
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 162,289 Investment income 2,009 Total 164,298 EXPENDITURE ON Raising funds 94,032 Charitable activities Grants & Costs re MENA projects 94,943 Project Co-ordination and Support Costs 85,018 Total 273,993 NET INCOME/(EXPENDITURE) (109,695) Transfers between funds 26,949 Net movement in funds (82,746) RECONCILIATION OF FUNDS Total funds brought forward 245,011 TOTAL FUNDS CARRIED FORWARD 162,265 |
Restricted funds as £ 234,773 - 234,773 - 208,456 - 208,456 26,317 (26,949) (632) (1,142) (1,774) |
Total funds restated £ 397,062 2,009 399,071 94,032 303,399 85,018 482,449 (83,378) - (83,378) 243,869 160,491 |
|---|---|---|
continued...
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Notes to the Financial Statements - continued for the Year Ended 31 December 2024
8. PRIOR YEAR ADJUSTMENT
Having reviewed the documentation regarding the Large Legacy, the trustees are satisfied that it came with no restrictions and that it should therefore have been treated as a Designated (Unrestricted) Fund rather than as a Restricted Fund. A Prior Year Adjustment has therefore been put through the accounts to reflect this.
The effect of this adjustment is as set out below:
| Unrestricted Funds General fund Large Legacy Fund Total Unrestricted Funds Restricted funds Restricted funds for MENA Projects Large Legacy Fund Total Restricted Funds TOTAL FUNDS Unrestricted Funds General fund Large Legacy Fund Total Unrestricted Funds Restricted funds Restricted funds for MENA Projects Large Legacy Fund Total Restricted Funds TOTAL FUNDS |
Per 2023 Accounts At 1.1.23 £ 8,191 - 8,191 (1,142) 236,820 235,678 243,869 Per 2023 Accounts Transfers between funds £ 26,949 - 26,949 (26,949) - (26,949) - |
As restated At 1.1.23 £ 8,191 236,820 245,011 (1,142) - (1,142) 243,869 As restated Transfers between funds £ 26,949 - 26,949 (26,949) - (26,949) - |
Per 2023 Accounts Net movement in funds £ (20,814) - (20,814) 26,317 (88,881) (62,564) (83,378) Per 2023 Accounts At 31.12.23 £ 14,326 - 14,326 (1,774) 147,939 146,155 160,491 |
As restated Net movement in funds £ (20,814 (88,881) |
|---|---|---|---|---|
| (109,695) | ||||
| 26,317 - |
||||
| 26,317 | ||||
| (83,378) | ||||
| As restated At 31.12.23 £ 14,326 147,939 |
||||
| 162,265 | ||||
| (1,774) - |
||||
| (1,774) | ||||
| 160,491 |
continued...
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Notes to the Financial Statements - continued for the Year Ended 31 December 2024
9. NET MOVEMENT IN FUNDS
The net movement in funds is stated after charging the following:
| 31.12.24 £ Independent Examiner's Remuneration 6,000 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.24 £ Other debtors 1,501 Prepayments 12,313 13,814 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.24 £ Other creditors 19,002 12. MOVEMENT IN FUNDS Net Transfers At 1.1.24 movements between As restated in funds funds £ £ £ Unrestricted funds General fund 14,326 (46,216) 129,125 Large Legacy fund 147,939 (43,369) (104,570) 162,265 (89,585) 24,555 Restricted funds Restricted Fund for MENA Projects (1,774) 39,732 (24,555) TOTAL FUNDS 160,491 (49,853) - |
31.12.23 £ 4,800 31.12.23 as restated £ 286 1,311 1,597 31.12.23 as restated £ 17,586 At 31.12.24 £ 97,235 - 97,235 13,403 110,638 |
|---|---|
| a a |
continued...
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Notes to the Financial Statements - continued for the Year Ended 31 December 2024
12. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Large Legacy fund Restricted funds Restricted Fund for MENA Projects TOTAL FUNDS |
Incoming resources £ 170,018 - 170,018 233,738 403,756 |
Resources Movement expended in funds £ £ (216,234) (46,216) (43,369) (43,369) (259,603) (89,585) (194,006) 39,732 (453,609) (49,853) |
|---|---|---|
Comparatives for movement in funds
| Net At 1.1.23 movement As restated in funds £ £ Unrestricted funds General fund 8,191 (20,814) Large Legacy fund 236,820 (88,881) 245,011 (109,695) Restricted funds Restricted Fund for MENA Projects (1,142) 26,317 Large Legacy Fund - - (1,142) 26,317 TOTAL FUNDS 243,869 (83,378) |
Transfers At between 31.12.23 funds As restated £ £ 26,949 14,326 - 147,939 26,949 162,265 (26,949) (1,774) - - (26,949) (1,774) - 160,491 |
|---|---|
continued...
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Notes to the Financial Statements - continued for the Year Ended 31 December 2024
12. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Large Legacy fund Restricted funds Restricted Fund for MENA Projects TOTAL FUNDS |
Incoming resources £ 164,298 - 164,298 234,773 399,071 |
Resources Movement expended in funds £ £ (185,112) (20,814) (88,881) (88,881) (273,993) (109,695) (208,456) 26,317 (482,449) (83,378) |
|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Net At 1.1.23 movement As restated in funds £ £ Unrestricted funds General fund 8,191 (67,030) Large Legacy fund 236,820 (132,250) 245,011 (199,280) Restricted funds Restricted Fund for MENA Projects (1,142) 66,049 Large Legacy Fund - - 235,678 66,049 TOTAL FUNDS 243,869 (133,231) |
Transfers between funds £ 156,074 (104,570) 51,504 (51,504) - (51,504) - |
At 31.12.24 £ 97,235 - 97,235 13,403 - 13,403 110,638 |
|---|---|---|
continued...
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Notes to the Financial Statements - continued for the Year Ended 31 December 2024
12. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Large Legacy fund Restricted funds Restricted Fund for MENA Projects TOTAL FUNDS |
Incoming resources £ 334,316 - 334,316 468,511 802,827 |
Resources Movement expended in funds £ £ (401,346) (67,030) (132,250) (132,250) (533,596) (199,280) (402,462) 66,049 (936,058) (133,231) |
|---|---|---|
The Restricted Fund for Middle East Projects includes all restricted income and expenditure for projects in the Middle East set up in accordance with the charity's objectives.
The Large Legacy Fund relates to a generous legacy gift which has been used mainly for development, marketing and capacity building in the UK and with our partners in MENA.
13. RELATED PARTY DISCLOSURES
As disclosed in note 5 to the accounts, one trustee, C Large, was reimbursed travel and subsistence expenses totalling £731.
Helen Deane, the daughter of a trustee, received a salary of £21,900, pension contributions of £617 and a homeworking allowance of £480 in respect of her employment with the charity.
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