Scottish Charity No. SC038645
Mission International SCIO
Trustees’ Report and Financial Statements For the year ended 31 March 2025
Mission International SCIO
Contents of the Financial Statements for the year ended 31 March 2025
| Page | |
|---|---|
| Report of the Trustees | 1 - 4 |
| Report of the Independent Examiner | 5 |
| Receipts and Payments Account | 6 |
| Statement of Balances | 7 |
| Notes to the Financial Statements | 8 - 10 |
Mission International SCIO
Report of the Trustees for the year ended 31 March 2025
The Trustees are pleased to present their report together with the financial statements of the Charity for the year ended 31 March 2025.
Principal office Bankers 25 Tait’s Lane Dundee Business & Commercial Dundee Lloyds TSB plc DD2 1DZ PO Box 1000 BX1 1LT
Website
www.mission-international.org
Status of Charity and Governing Document
Mission International was established by Constitution on 1 September 2007 and incorporated as a SCIO on 11 November 2014. The organisation is a Scottish Charity (No. SC038645).
Aims and affiliation
The charity is managed wholly by the trustees, with the CEO managing the daily activities. The charity’s stated objectives are to:
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Promote the advancement of the Christian faith.
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Relieve poverty and suffering internationally, recognising the equality of all peoples.
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Support and assist people to develop their potential.
To fulfil these objectives, Mission International maintains links and partners with a number of NonGovernmental Organisations in Africa, Asia and Central America. Mission International benefits from the services of volunteers to expedite its objects in the UK and abroad.
Trustees and Office Bearers
Management of the charity remains with the trustees. The day-to-day management of the operational work of the charity is undertaken by the Trustees’ through the work of the CEO. held this position until his retirement on 30 September 2024 when was appointed into the role.
The Trustees who served during the year and to the date of this report are:
Appointment of Charity Trustees
Existing trustees provide suitable names for new trustees and following assessment of this list of name(s), individuals are invited to become trustees.
Induction and training of new trustees
The charity undertakes training for trustees to ensure awareness and understanding of:
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The responsibility of being a trustee;
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The organisational structure of the charity;
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The financial position of the charity; and
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The future plans and objectives of the charity.
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Mission International SCIO
Report of the Trustees for the year ended 31 March 2025
Achievements and performance
During 2024/25, the Charity continued to respond, where it could, to a variety of needs faced by overseas partners who are operating within the margins of society. Projects, particularly in Burundi, Haiti, Kenya, and Uganda have all been progressed thanks to the generous support of donors and various Foundations and Trusts. Financial support has been given to help build classrooms, help meet education and medical fees, provide power through a solar panel project as well as to help meet practical needs as communities seek to rebuild their lives following a series of natural disasters, particularly in parts of Africa. It is hoped to further develop these activities during the next financial year, recognising the challenges around the globe that currently impact the Charity’s ability to visit overseas countries.
During 2024/25, the Charity resumed some overseas project visits and continued to speak at various events around Scotland to highlight its work and raise much-needed funds. Requests for support from around the world arrive via the Charity’s websites on a regular basis. The Charity cannot respond positively to all of them. However, in keeping with its aims, it hopes to find support for some of these in due time.
Projects/programmes
Bangladesh
No long-term project in Bangladesh has been established yet. However, during the year, significant support was given to meet some practical needs by feeding various families as well as funding some further education programmes. Mission International through the ‘BIG Meal’ initiative was able to send out funds to its partner at Christmas time to give needy children a meal.
Burundi
The project in Burundi was originally to build 6 new homes for those in need. However, after building 4 of these, which are now inhabited, the attention has now turned to planning and building both a medical and skills centre at Nyembuye. As stated in prior year’s accounts, severe floods damaged the majority of these buildings in 2021. After raising additional funds, 4 properties have now been rebuilt along with the medical and skills centre. During the year, additional funds were used to construct a solar power system at the site allowing green electricity to be generated. There continues to be around 27 families/children who are sponsored via the Mission International sponsorship programme. Finally, Mission International through the ‘BIG Meal’ initiative was able to send out funds to its partners (REMA Ministries) at Christmas time to give needy children a meal.
Ghana
During the year, the Charity raised money for a couple of smaller one-off projects, most notably providing laptops for some student pastors. In addition to these projects, some support was given to meet some practical needs by feeding some families as well as funding some further education programmes. Mission International through the ‘BIG Meal’ initiative was able to send out funds to its partner at Christmas time to give needy children a meal.
Haiti
The project in Ouanaminthe, Haiti was the building of a primary school for around 300 children, in partnership with the ‘Trinity Church of Jerusalem’, the school opening in 2019. During the summer of 2023 a further three classrooms have been added. There are around 15 families/children who are sponsored via the Mission International sponsorship programme. Finally, Mission International through the ‘BIG Meal’ initiative was able to send out funds to its partner at Christmas time to give needy children a meal.
Kenya
The Charity, through its partnership with People for Jesus International Ministries (PFJIM) provides sponsorship to around 8 children. Mission International continues to correspond and interact with the small income-generating (rice growing/irrigation etc) initiatives that were established in prior years.
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Mission International SCIO
Report of the Trustees for the year ended 31 March 2025
Projects/programmes (continued)
Kenya (continued)
In addition, during the financial year, the Charity was able to raise funds to build more classrooms in a school in Kandaria and fund various water projects in some smaller surrounding areas to the school. The ‘BIG Meal’ for children was also provided.
Malawi
The Charity continues to respond to the needs of some local communities in Malawi and Mozambique who were severely impacted by the tropical cyclones ‘Ana’ and ‘Freddy’, which struck this region of Africa in early 2022 and 2023 respectively. Funds were originally used to help source accommodation, clothing, food and other essentials for those left homeless by this natural disaster. A project to build a school is currently being considered. The ‘BIG Meal’ for children was also provided.
South Sudan
During the year, the Charity responded to the needs of some local communities who had been particularly impacted by natural disasters in recent years as well as those impacted by the civil war that continues unabated. Funds were used to help source accommodation, clothing, food and other essentials for those left homeless, especially some widows and their children. The ‘BIG Meal’ for children was also provided.
Uganda
Through funding received from a Foundation in 2022 and 2023, the Charity was able to fund some significant infrastructure for Father’s Heart Mobility Ministries, who work with the disabled in various small communities in Uganda. In addition, some micro-finance projects have been set up, such as establishing a chicken farm, to help local communities generate their own income stream. Through the Charity’s partnership with Africa Renewal Ministries and Parental Care Ministries, support from Mission International has centred on sponsoring children in the regions of Namutamba and Gabba; around 8 children in total. Mission International through the ‘BIG Meal’ initiative was also able to send out funds to its partners at Christmas time to give needy children a meal. A project visit was carried out in July 2024.
Other initiatives in 2024/25
DR Congo
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Mission International raised funds to support a number of widows and orphan families.
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The ‘BIG Meal’ for children was provided.
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India
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The ‘BIG Meal’ for children was provided.
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Myanmar
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Mission International ran a training courses for around 30 to 40 pastors and church leaders.
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The ‘BIG Meal’ for children was provided.
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Pakistan
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The ‘BIG Meal’ for children was provided.
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Rwanda
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Mission International through its Global Sponsor provide sponsorship to around 4 children.
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The ‘BIG Meal’ for children was provided.
Other
Mission International continues to raise general funds to help various pastors and church leaders in the countries mentioned above as well as ad hoc requests. These funds are used to settle medical expenses and feed families of pastors who are unable raise any funding themselves with churches being closed.
Over the past few years, the Charity has been developing and thinking through a longer-term strategy that will bring clarity and help bring continuity to its future operations. As part of that process, and after an interview process, Roddy MacRae became the Charity’s new, full-time, CEO on 30 September 2024 with Hugh Henderson retiring.
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Mission International SCIO
Report of the Trustees for the year ended 31 March 2025
Projects/programmes (continued)
Other (continued)
The Charity would not be where it is today without the dedication, hard work and relationships established by Hugh. A service of Thanksgiving to acknowledge Hugh’s retirement and welcome Roddy into the new role was held in January 2025.
Objectives for 2025/26
As the Charity seeks to help meet the needs of its overseas partners, some strategic initiatives for the next financial year include the following:
Overseas Projects:
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Consider the merits of another project in Haiti.
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Raise funds for additional water projects in Kenya.
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Increase the number of funded income-generating projects.
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At Home (UK):
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Raise support for and profile of those with specialised medical needs.
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Raise the profile and funding of the ‘BIG meal’ programme.
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Arrange events to raise profile and support for the work of the Charity.
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Identify sources of funding from appropriate trusts and other funding bodies.
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Move to a new donor (CRM) database.
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Move office.
Financial review
Principal sources of funding
The charity receives its funding by way of:
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Individual donors providing standing order and one-off donations.
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Churches and other organisations providing one-off donations.
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Grant making trusts.
Donated services
Mission International benefitted from the services of 12 volunteers (including trustees) who helped the Charity fulfil some speaking engagements or perform some administrative tasks. These services have not been quantified in the accounts.
Results for the year
The financial statements for the year are set out on pages 6 to 10. The Receipts and Payments Account on page 6 reflects a surplus of £16,235 (2024: deficit of £16,932).
Reserves
It is the policy of the charity to maintain unrestricted funds, funds not committed or invested in fixed assets, at a level which equates to approximately three months unrestricted expenditure. This allows sufficient funds to enable the ongoing work of the charity to be maintained. The General Fund on page 7 at 31 March 2025 amounted to £29,972 (2024: £29,202) which met this target. Total reserves, including restricted funds, amounted to £83,820 (2024: £67,585).
Signed on behalf of the Trustees on 18 November 2025:
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Mission International SCIO
Report of the Independent Examiner to the Trustees for the year ended 31 March 2025
I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 6 to 10.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 seeks explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended)
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Director Cornerstone Accounting Chartered Accountants
11 Erngath Road Bo’ness EH51 9DP
Date: 18 November 2025
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Mission International SCIO
Receipts and Payments Account
For the year ended 31 March 2025
| Notes Unrestricted Restricted 2025 funds funds Total £ £ £ Receipts Donations - general 53,887 52,898 106,785 Donations - Big Meal 7,370 - 7,370 Grants 2 - 23,000 23,000 Income for mission trip 15,316 - 15,316 Gift Aid tax recovery - - - Total receipts 76,573 75,898 152,471 Payments Donations to projects 3 - 73,483 73,483 Big Meal donations 3 5,700 - 5,700 Salaries 4 35,765 - 35,765 Expenses for mission trip 16,175 - 16,175 Insurance 1,660 - 1,660 Travel 1,365 - 1,365 Administration 1,488 - 1,488 Independent examination 600 - 600 Total payments 62,753 73,483 136,236 Surplus/(deficit) for the year 13,820 2,415 16,235 Transfer between funds (13,050) 13,050 - Surplus/(deficit) after transfers 770 15,465 16,235 Total funds brought forward 29,202 38,383 67,585 Total funds carried forward 29,972 53,848 83,820 |
Unrestricted Restricted 2024 funds funds Total £ £ £ 59,878 66,348 126,226 - 9,600 22,250 31,850 - - - - - - 69,478 88,598 158,076 - 123,721 123,721 6,525 - 6,525 35,197 - 35,197 - - - 911 - 911 5,518 - 2,596 - 2,596 540 - 540 51,287 123,721 175,008 18,191 (35,123) (16,932) (33,315) 33,315 - (15,124) (1,808) (16,932) 44,326 40,191 84,517 29,202 38,383 67,585 |
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Mission International SCIO
Statement of Balances
As at 31 March 2025
| Note Opening Surplus Closing balance for year balance £ £ £ Bank account 67,585 16,235 83,820 Total bank balances 67,585 16,235 83,820 Represented by: Unrestricted fund 6 General 29,972 Restricted funds 7 Bangladesh - Burundi - DR Congo 3,120 Ghana 1,371 Haiti 38,811 Kenya 9,127 Malawi - Myanmar - Pakistan - Peru 95 Rwanda 1,324 South Sudan - Uganda - 53,848 Total funds 83,820 Statement of assets at 31 March 2025 Gift Aid due 53,682 Insurance prepaid 749 Uganda trip (July 24) - costs paid in advance - Wages overpayment - 54,431 Statement of liabilities at 31 March 2025 HMRC payments due 30,362 Examination fee due 600 Uganda trip (July 24) - income received in advance - Expenses due - Wages due - 30,962 2025 |
Opening Deficit Closing balance for year balance £ £ £ 84,517 (16,932) 67,585 84,517 (16,932) 67,585 29,202 - - 3,550 2,511 30,743 - - 160 - 95 1,324 - - 38,383 67,585 45,468 - 7,487 1,185 54,140 23,951 600 2,901 225 105 27,782 2024 |
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The financial statements on pages 6 to 10 were approved by the Trustees on 18 November 2025 and signed on their behalf by the undernoted:
The notes on pages 8 to 10 form part of these financial statements.
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Mission International SCIO
Notes to the Financial Statements f or the year ended 31 March 2025
1. Accounting policies
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended).
Basis of financial statements
The financial statements have been prepared on a receipts and payments basis.
Receipts and Payments Account
For the purpose of the Receipts and Payments account as shown on page 6 funds are defined as follows:
Unrestricted funds comprise grants and other income received for the objects of the church without further specified purpose and are available as general funds.
Restricted funds comprise income which has been received for the objects of the church and specified for a restricted purpose within these objects by the donor.
Grant making policy
The Charity makes grants from its gift income to individuals and organisations whose aims are compatible with the charity’s objectives.
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Mission International SCIO
Notes to the financial statements
For the year ended 31 March 2025
2. Grants
| The Souter Trust (Burundi - 2025; Uganda - 2024) The Haramead Trust (Kenya) Bishop Radford Trust (Myanmar) John James Charitable Trust (Bangladesh) Goodnews Evangelical (Malawi) Dundee and Angus Foodbank (General/Sudan) The Manna House Trust (General) The Slavanka Trust (Ghana) Anonymous grant (Myanmar) Marsh Christian Trust (General) Donations to projects Project donations (see note 7) General fund - Big Meal Staff costs and numbers Gross salaries |
2025 £ 10,000 10,000 2,000 1,000 - - - - - - 23,000 2025 £ 73,483 5,700 79,183 2025 £ 35,765 35,765 |
2024 £ 10,000 - - 1,000 5,000 5,000 5,000 3,000 2,250 600 31,850 2024 £ 123,721 6,525 130,246 2024 £ 35,197 35,197 |
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3. Donations to projects
4. Staff costs and numbers
The average number of employees during the year was 3 (2024: 3).
5. Remuneration and transactions with Trustees
There was no remuneration paid to the Trustees during the year (2024: nil).
Trustees and took part in a mission trip to Uganda in July 2024.
Their travel costs were financed by them personally.
Total expenses of £738 were reimbursed to 1 Trustee for the purchase of a flight for to attend the thanksgiving and commissiong service (£711) and for refreshments for a meeting of the trustees (£27).
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Mission International SCIO
Notes to the financial statements
For the year ended 31 March 2025
6. Unrestricted funds
| Balance at 01.04.24 £ General fund 29,202 Total unrestricted funds 29,202 |
Receipts £ 76,573 76,573 |
Payments £ (62,753) (62,753) |
Balance at Transfers 31.03.25 £ £ (13,050) 29,972 (13,050) 29,972 |
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Explanation of funds
The General fund represents all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.
7. Restricted funds
| Balance at 01.04.24 £ Bangladesh - Burundi - DR Congo 3,550 Ghana 2,511 Haiti 30,743 Kenya - Malawi - Myanmar 160 Pakistan - Peru 95 Rwanda 1,324 South Sudan - Uganda - Total restricted funds 38,383 |
Receipts £ 1,000 19,280 240 240 13,848 14,672 747 2,240 - - - 650 22,981 75,898 |
Payments £ (1,000) (20,895) (670) (1,380) (5,780) (5,545) (3,815) (4,190) (500) - - (3,734) (25,974) (73,483) |
Balance at Transfers 31.03.25 £ £ - - 1,615 - - 3,120 - 1,371 - 38,811 - 9,127 3,068 - 1,790 - 500 - - 95 - 1,324 3,084 - 2,993 - 13,050 53,848 |
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Explanation of funds
Individual country funds hold those funds raised and utilised specifically for the work undertaken in those countrys, as described in the Trustees' Report.
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