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:
- Promote the advancement of the Christian faith.
- Relieve poverty and suffering internationally, recognising the equality of all peoples.
- 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:
- The responsibility of being a trustee;
- The organisational structure of the charity;
- The financial position of the charity; and
- The future plans and objectives of the charity.
Page 1
## 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.
Page 2
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
- Mission International raised funds to support a number of widows and orphan families.
- The ‘BIG Meal’ for children was provided.
- India
- The ‘BIG Meal’ for children was provided.
- Myanmar
- Mission International ran a training courses for around 30 to 40 pastors and church leaders.
- The ‘BIG Meal’ for children was provided.
- Pakistan
- The ‘BIG Meal’ for children was provided.
- Rwanda
- Mission International through its Global Sponsor provide sponsorship to around 4 children.
- 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.
Page 3
## 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:
- Consider the merits of another project in Haiti.
- Raise funds for additional water projects in Kenya.
- Increase the number of funded income-generating projects.
- At Home (UK):
- Raise support for and profile of those with specialised medical needs.
- Raise the profile and funding of the ‘BIG meal’ programme.
- Arrange events to raise profile and support for the work of the Charity.
- Identify sources of funding from appropriate trusts and other funding bodies.
- Move to a new donor (CRM) database.
- Move office.
## **Financial review**
## _**Principal sources of funding**_
The charity receives its funding by way of:
- Individual donors providing standing order and one-off donations.
- Churches and other organisations providing one-off donations.
- 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:**
Page 4
## 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
1. which gives me reasonable cause to believe that in any material respect the requirements:
- 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
- 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
2. 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
Page 5
## 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|
|---|---|
Page 6
## 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|
|---|---|
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.
Page 7
## 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.
Page 8
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|
|---|---|---|
## **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).
Page 9
## 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**|
|---|---|---|---|
## _**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**|
|---|---|---|---|
## _**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.
Page 10