**REGISTERED CHARITY NUMBER: 271373** **Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 December 2025** **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 2025** ||**Page**| |---|---| |**Report from the Chair**|1| |**Report of the Trustees**|2 to 5| |**Independent Examiner's Report**|6| |**Statement of Financial Activities**|7| |**Balance Sheet**|8| |**Notes to the Financial Statements**|9 to 15| **Middle East Media** ## **Report from the Chair for the Year Ended 31 December 2025** 2025 marked a very special year for MEM. In June, it was a great honour and privilege to celebrate 50 years of ministry with our faithful staff, partners and supporters in the UK. It was a reminder of the origins of MEM, a snapshot of the evolution and impact of MEM, and an encouragement to see the motivation, ambition and passion that the organisation has to serve many more people in the future. The last year has been fruitful, and we have seen an increased confidence and belief in being able to achieve the priorities and objectives of the organisation. Compared to previous years, we adopted a pace of steady growth, looking to maintain our relationships and partnerships with care and quality, as we recognised the importance of doing so. We are extremely thankful to our supporters, who have made our media production, media distribution and launching of media ministries possible. This is transforming lives in the Middle East - a region that faces ongoing instability, conflict and trauma. The team has continued to bring hope, supporting the spiritual and emotional well-being of children, young people and refugees in particular, at a time when it is so critically needed. As we reflect, our hearts are full of gratitude and peace. A special thank you goes to the staff who worked servant-heartedly and with a committed attitude all year round. I am continually grateful to the Board members (those past and present) who guide, oversee and pray for MEM's work, and to all those who walk alongside us to share the hope of Jesus with people in the Middle East. Jennifer Hooker Chair of the Board 24 July 2026 Page 1 **Middle East Media** ## **Report of the Trustees for the Year Ended 31 December 2025** The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. 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). ## **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. ## **MEM's objectives over the next few years:** - **To see the next generation find Jesus** by expanding our current media projects and launching several new ones, - 1 focussing on children and young teenagers. - **To equip the local church** by launching and mentoring new indigenous media ministries, empowering them to use - 2 media for evangelism and discipleship. **To reach millions more people with the Gospel** by expanding our reach in hard-to-reach countries like Yemen, 3 Mauritania and Libya. ## **Summary of Fundraising Activities** The year 2025 marked our 50th anniversary and we took the opportunity to connect with many of our faithful supporters. We had four major events in Malta, the UK and US that were attended by our current and new partners and friends. Our first Stewardship Lent Campaign was followed by a supporter trip to North Africa in May. These activities increased supporter interest and engagement, and the level of unrestricted giving. Our work in the Middle East is designed to ensure maximum reach and impact. We respond in real time to the needs of communities, so do not wait for all the money to be in the bank before we start new initiatives. Therefore, having a reserve on unrestricted income is particularly important to be able to achieve our strategic objectives. We have also continued informing individuals, churches and grant-making bodies in the UK and Europe about the needs of the people in the Middle East and how creative media transforms lives. Page 2 **Middle East Media** ## **Report of the Trustees for the Year Ended 31 December 2025** ## **ACHIEVEMENTS AND PERFORMANCE** Through our partners in the Middle East, we achieve our mission through media **production, distribution** and **building media teams** . Our work is pioneering and focuses on filling strategic gaps. We do work that other media ministries are not doing, even if it is hard work and resource heavy. We also reach people in "hard to reach countries", including those where it's expensive to advertise our media (e.g. the Gulf). In 2025, we again served a wide range of people: refugees, traumatised children, suffering women and men, young people, and new believers, who are often persecuted. Thanks to our donors' huge generosity, numerous projects, both online and on the ground, were made possible. We equipped **10** teams from **four** countries to share their faith and disciple others using media. **54** people were trained and mentored in media and evangelism skills. We reached over **20 million people** through our social media content in the Middle East. We sent **18,700 digital Bibles** and Christian materials to people via Facebook, Instagram and TikTok. We also supported **4,268 people in person** with their spiritual and emotional well-being. The majority of these were children from poor communities. Grants and donations also supported the essential costs of the offices in the UK and the Middle East. These costs included additional benefits such as medical insurance for our Arab colleagues and education costs for their children, so that they can go to Christian schools. 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. The International Board provides oversight of our work throughout the Middle East. Middle East Media has representation on the Middle East Media International Board, where annual performance reports of all partners are presented. ## **FINANCIAL REVIEW** ## **Financial Position** With ongoing conflicts in the Middle East, the generosity of our donors and partners has enabled stability, resilience and success throughout 2025. The gross income for the year was £452,754 (2024: £403,756), with funds sent to the Field of £172,368 (2024: £230,062). One-off, regular or multi-year support from trusts has been vital to our ministry. We are very thankful to the family trusts supporting us each year. We are incredibly thankful to two new trusts who supported us in 2025 with generous donations. The trustees would also like to place on record their special thanks to our partner churches - the Evangelical-Lutheran Church in Wurttemberg in Germany, Trinity Church Buxton, Stanton-by-Dale with Dale Abbey & Risley Churches, St Paul's Church Kingston, St Mark's Battersea, St George's Church Stamford, The Church of the Good Shepherd in Romford, and Holland Road Baptist Church in Hove, for their support with annual gifts and prayers. The financial statements give a fair representation of the assets of the charity. ## **Reserves policy** Our reserves policy is to have general reserves to cover at least three months of total operational expenses. ## **STAFF and VOLUNTEERS in the UK** We finished the year with a team of seven employed staff, some part-time, and we give a special thanks to them, as well as our volunteers, who continue to give above and beyond to promote the work of MEM. Page 3 **Middle East Media** ## **Report of the Trustees for the Year Ended 31 December 2025** ## **FUTURE PLANS** We will continue to raise funds for the projects that transform lives with unstoppable hope in the MENA. ## **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. ## **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 (resigned 31.12.25) R Summerfield D Hodgson J C Hooker Chair C S Large Chair (resigned 10.4.25) M E Thompson (appointed 12.1.26) H P Basma (appointed 22.6.26) ## **Independent Examiner** A J Bennewith FCA, FCPA, FFA, FFTA, FIPA, DChA, FRSA Upper Ground Floor 18 Farnham Road Guildford Surrey GU1 4XA Page 4 **Middle East Media** ## **Report of the Trustees for the Year Ended 31 December 2025** Approved by order of the board of trustees on 24 July 2026 and signed on its behalf by: J C Hooker - Trustee Page 5 ## **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 2025. ## **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: 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; or 3. 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: ............................................. Page 6 **Middle East Media** ## **Statement of Financial Activities for the Year Ended 31 December 2025** |Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
188,722
Other promotional activities
3
34,173
Investment income
4
1,030
Other income
-
**Total**
223,925
**EXPENDITURE ON**
Raising funds
167,865
**Charitable activities**
Grants & Costs re MENA projects
-
Project Co-ordination and Support Costs
67,637
**Total**
235,502
**NET INCOME/(EXPENDITURE)**
(11,577)
**Transfers between funds**
12
43,970
**Net movement in funds**
32,393
**RECONCILIATION OF FUNDS**
Total funds brought forward
97,235
**TOTAL FUNDS CARRIED FORWARD**
129,628|Restricted
funds
£
228,829
-
-
-
228,829
-
172,368
3,742
176,110
52,719
(43,970)
8,749
13,403
22,152|31.12.25
31.12.24
Total
Total
funds
funds
£
£
417,551
397,466
34,173
-
1,030
2,353
-
3,937
452,754
403,756
167,865
138,699
172,368
230,062
71,379
84,848
411,612
453,609
41,142
(49,853)
-
-
41,142
(49,853)
110,638
160,491
151,780
110,638| |---|---|---| The notes form part of these financial statements Page 7 ## **Middle East Media** **Balance Sheet 31 December 2025** |Unrestricted
funds
Notes
£
**CURRENT ASSETS**
Debtors
10
17,158
Cash at bank and in hand
121,811
138,969
**CREDITORS**
Amounts falling due within one year
11
(9,341)
**NET CURRENT ASSETS**
129,628
**TOTAL ASSETS LESS CURRENT LIABILITIES**
129,628
**NET ASSETS**
129,628
**FUNDS**
12
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
22,152
-
22,152
-
22,152
22,152
22,152|31.12.25
Total
funds
£
39,310
121,811
161,121
(9,341)
151,780
151,780
151,780
129,628
22,152
151,780|31.12.24
Total
funds
£
13,814
115,826
129,640
(19,002)
110,638
110,638
110,638
97,235
13,403
110,638| |---|---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on 24 July 2026 and were signed on its behalf by: J C Hooker - Trustee The notes form part of these financial statements Page 8 **Middle East Media** ## **Notes to the Financial Statements for the Year Ended 31 December 2025** ## **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... Page 9 **Middle East Media** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025** ## **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 either 2025 or 2024. ## **3. OTHER PROMOTIONAL ACTIVITIES** |**3.**|**OTHER PROMOTIONAL ACTIVITIES**|||| |---|---|---|---|---| ||||31.12.25|31.12.24| ||||£|£| ||50th anniversary celebrations||34,173|-| |**4.**|**INVESTMENT INCOME**|||| ||||31.12.25|31.12.24| ||||£|£| ||Deposit account interest||1,030|2,353| |**5.**|**SUPPORT COSTS**|||| ||||Governance|| |||Management|costs|Totals| |||£|£|£| ||Project Co-ordination and Support Costs|64,179|7,200|71,379| ## **6. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024. ## **Trustees' expenses** Trustee expenses totalling £753 were paid in respect of travel and subsistence to one trustee. (2024: Trustee expenses of £731 were paid in respect of travel and subsistence to one trustee). ## **7. STAFF COSTS** |Wages and salaries
Social security costs
Other pension costs|31.12.25
£
147,368
5,323
4,102
156,793|31.12.24
£
172,710
10,124
4,886
187,720| |---|---|---| continued... Page 10 **Middle East Media** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025** ## **7. STAFF COSTS - continued** The average monthly number of employees during the year was as follows: ||31.12.25|31.12.24| |---|---|---| |Fundraising & publicity|5|6| |Project co-ordination and support|2|2| ||7|8| No employees received emoluments in excess of £60,000. The average number of full-time equivalent employees was 4.4 (2024: 5.6). ## **8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
167,665
Investment income
2,353
Other income
-
**Total**
170,018
**EXPENDITURE ON**
Raising funds
138,312
**Charitable activities**
Grants & Costs re MENA projects
36,443
Project Co-ordination and Support Costs
84,848
**Total**
259,603
**NET INCOME/(EXPENDITURE)**
(89,585)
**Transfers between funds**
24,555
**Net movement in funds**
(65,030)
**RECONCILIATION OF FUNDS**
Total funds brought forward
162,265
**TOTAL FUNDS CARRIED FORWARD**
97,235|Restricted
funds
£
229,801
-
3,937
233,738
387
193,619
-
194,006
39,732
(24,555)
15,177
(1,774)
13,403|Total
funds
£
397,466
2,353
3,937
403,756
138,699
230,062
84,848
453,609
(49,853)
-
(49,853)
160,491
110,638| |---|---|---| continued... Page 11 **Middle East Media** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025** ## **9. NET MOVEMENT IN FUNDS** The net movement in funds is stated after charging the following: |31.12.25
£
Independent Examiner's Remuneration
7,200
**10.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
31.12.25
£
Other debtors
37,922
Prepayments
1,388
39,310
Other debtors includes £33,895 that was received in January 2026.
**11.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
31.12.25
£
Trade creditors
97
Other creditors
9,244
9,341
**12.**
**MOVEMENT IN FUNDS**
Net
Transfers
movement
between
At 1.1.25
in funds
funds
£
£
£
**Unrestricted funds**
General fund
97,235
(11,577)
43,970
**Restricted funds**
Restricted Fund for MENA Projects
13,403
52,719
(43,970)
**TOTAL FUNDS**
110,638
41,142
-|31.12.24
£
6,000
31.12.24
£
1,501
12,313
13,814
31.12.24
£
-
19,002
19,002


At
31.12.25
£
129,628

22,152
151,780| |---|---| ||

| continued... Page 12 **Middle East Media** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025** ## **12. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Restricted Fund for MENA Projects
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
Large Legacy fund
**Restricted funds**
Restricted Fund for MENA Projects
**TOTAL FUNDS**|Incoming
resources
£
223,925
228,829
452,754
Net
movement
At 1.1.24
in funds
£
£
14,326
(46,216)
147,939
(43,369)
162,265
(89,585)
(1,774)
39,732
160,491
(49,853)|Resources
Movement
expended
in funds
£
£
(235,502)
(11,577)
(176,110)
52,719
(411,612)
41,142
Transfers
between
At
funds
31.12.24
£
£
129,125
97,235
(104,570)
-
24,555
97,235
(24,555)
13,403
-
110,638| |---|---|---| 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
£
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)| |---|---|---| continued... Page 13 **Middle East Media** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025** ## **12. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
Large Legacy fund
**Restricted funds**
Restricted Fund for MENA Projects
**TOTAL FUNDS**|Net
movement
At 1.1.24
in funds
£
£
14,326
(57,793)
147,939
(43,369)
162,265
(101,162)
(1,774)
92,451
160,491
(8,711)|Transfers
between
funds
£
173,095
(104,570)
68,525
(68,525)
-|At
31.12.25
£
129,628
-
129,628
22,152
151,780| |---|---|---|---| 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
£
393,943
-
393,943
462,567
856,510|Resources
Movement
expended
in funds
£
£
(451,736)
(57,793)
(43,369)
(43,369)
(495,105)
(101,162)
(370,116)
92,451
(865,221)
(8,711)| |---|---|---| 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 related to a generous legacy gift which was re-classified as an unrestricted fund by way of a Prior Year Adjustment in the 2024 accounts. continued... Page 14 **Middle East Media** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025** ## **13. RELATED PARTY DISCLOSURES** Helen Deane, the daughter of a trustee, received a salary of £6,390, pension contributions of £192 and a homeworking allowance of £120 in respect of her employment with the charity during the period that her father was a trustee. ## **14. CONTINGENT ASSET** Since the year end, the trustees have become aware of the charity's entitlement to a legacy. The pecuniary amount of the legacy as well as the timing of its receipt are both subject to uncertainty and therefore it is not possible to recognise it as income in the 2025 accounts. Page 15