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2025-03-31-accounts

josiah venture | UK

Scottish Charitable Incorporated Organisation No SC046846

Trustees’ Report Year April 2024 – March 2025

Trustees’ Report Year April 2024 – March 2025

Josiah Venture UK is a One-tier Scottish Charitable Incorporated Organisation, governed by Constitution and granted charitable status on 14th September 2016.

Membership of the Organisation

The members of the Organisation are its Charity Trustees. At the approval of this document, the Trustees were:

During the financial year 2024-2025, from the Board. We are grateful to

served as chair of the Trustees, and has since retired for his years of faithful service to Josiah Venture UK.

Purpose of the Organisation

The charitable purpose of the SCIO is for the public benefit and the advancement of the Christian faith in Scotland, Central and Eastern Europe and elsewhere with activities including:

At the start of the financial year 2024-2025, Josiah Venture UK employed two members of staff serving in Latvia, one of whom finished their employment during the year, and are delighted to have appointed a new mission worker from January 2025 who is based in Czechia. A UK based National Director continues to serve churches both nationally and internationally.

Over the course of the past year Josiah Venture UK’s key objectives, such as the training and equipping of leaders in the local church and mobilising teams for ministry, continued to see encouraging growth. JVUK were able to facilitate one young person to serve in camps in Poland alongside local churches there, and three UK summer camp teams– a team from Knock Presbyterian Church Belfast and one from Saint Andrew’s Church Oxford both served in Poland, and a team from Bloomfield Presbyterian Church Belfast served in Czechia. The opportunity to serve in partnership cross-culturally and alongside young people from 752 different churches at one of JVUK’s partner organisation’s 120 camps throughout Europe can be a really significant experience for those involved. Feedback from all the team leaders highlights how positive the experience was and how the partnerships are developing strategically beyond summer camp engagement. We are encouraged by the interest being shown by other churches to explore possible short-term mission opportunities with JVUK.

Strategic partnership development remains a high priority and through our membership of MAP (Mission Action Partnership) and Global Connections, JVUK has the privilege and opportunity to participate in several events throughout the year which focus on recruitment for short-term mission, including Bangor Worldwide Missionary Convention in Northern Ireland. JVUK’s National Director was a contributor at the Disciple Making Project retreat in Birmingham, and led the Youth Ministry Leaders Network (part of the European Leadership Forum) in Budapest. He has also been a key leader of the Formation Experience for youth pastors from the United Kingdom, Canada, and the United States that combines focused instruction with on-site visits for ministry observation and peer interaction. We were delighted that a couple of youth workers from Northern Ireland were able to participate in this emerging ministry to equip youth leaders.

As we approach our 10th anniversary, we can reflect that, while we are still a relatively small organisation, we have grown in impact and are forward planning to continue that trajectory. We are encouraged by the financial growth we have seen over the years and the stability that has brought, but in the current economic climate we are not complacent. We are greatly encouraged by those who have already come under our wings to work “on the ground”, and we are working to see those numbers grow. We are thankful to those who have served the organisation in the past, especially who acted as chairman of the trustees since our inception, and we look forward to welcoming new faces to the Board to help us take the next steps and further grow our impact.

Chair of Josiah Venture UK Board.

30.12.25

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J05iah Venthre UK SCO46846 Statefflent of financial xtitnl For the whjd Aprti 2024 to March 2025 i¥B#Ji￿ Fw¥J5 Re51Jrd Tdais 31.0315 TirfaL% 31.03.24 17.151 171939 1￿).1 Z820 45.166 76 197.689 Gr*s Charttst4è Olhw 44.816 27.913 76 17.571 220.575 23B.152 225.717 MissK)ns 12.915 1210 189.5B6 39.633 2￿2.￿)1 4D.B43 197.735 25.370 14.125 229219 243.344 223.105 3.452 5.192 2.612 Surplus (fkficrt" l kn PerKxl 89.021 95.932 Retalned F￿￿% ￿ht 12.975 80.377 93.352 98.544 Joslah Venture UK SC046848 Balance Shoei t 31.0124 Fwbts Re¥JrW T<W 31.0325 Totsts 31.03.24 9.187 34JJ7 43.394 48.608 1.582 93.W 66.620 36248 1.582 10.769 82.815 102.868 1438 4.324 12.975 80.377 93.352 98.544 9523 3.452 89.￿21 Gakn Year 5.192 2.612 12.975 80.377 93.352 98.544 bylhe B0￿d 21.1125 Chakr ￿ Ituskes 21.1125 SC046846 31.03.25 2of6

Josiah Venture UK SC046846

Notes to the Accounts For the period April 2024 to March 2025

Note 1. Accounting policies

(i) Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention and in accordance with the Charities

SORP (FRS 102), and charity law in force in Scotland. There being no material uncertainties about the charity’s ability to continue, the accounts have been prepared on a going concern basis.

(ii) Income recognition

Income is recognised when received, or when notification of it having been given through an agent, along with confirmation of its imminent receipt, brings it within a financial period.

Eligibility to Gift Aid is recognised at the date of the donation of the eligible gift.

(iii) Expenditure recognition

Expenditure is recognised as soon as there is a legal or moral obligation committing the Trust to meet a cost that can be reliably

measured.

Expenditure is accounted for on an accruals basis.

(iv) Tangible fixed assets

Costs are capitalised and recognised as tangible fixed assets if an item costs at least £300 and is expected to be used for more than one year. Depreciation is charged on a straight-line basis over 4 years

(v) Statement of cash flows

The Trust has taken advantage of small entity exemption noted at section 7 of FRS102, and accordingly has not prepared a statement of cash flows.

(vi) Pension costs

The Trust operates a defined pension contibution plan for its employees. Once the contributions have been paid, the Trust has no further obligations. The contributions are recognised as an expense when they fall due, and any amounts not paid are shown as a liability in the Balance Sheet.

Note 2 . Reserves policy

It is the policy of the Trust to maintain sufficient liquid funds three months staff salaries.

Note 3. Sources of Income

_Note 3._Sources of Income
Donations
General
Ukraine Crisis
Gift Aid
Grants
JVnfp
-
Charitable Activities
Exit Tour
Edge
Camps
Interest
Other
2024-2025
2023-2024
Unrestricted Funds
Restricted Funds
Total Funds
Total Funds
15,394
155,746
171,140
129,034
-
1,382
1,382
70,809
1,757
15,811
17,568
21,715
17,151
172,939
190,090
221,558
-
2,820
2,820
16,410
-
-
-
-
350
5,507
5,857
-
-
-
961
39,309
39,309
16,534
350
44,816
45,166
17,495
76
-
76
40
-
-
-
49
17,577
220,575
238,152
255,464

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Josiah Venture UK SC046846

Notes to the Accounts For the period April 2024 to March 2025

Note 4 . Activity Related Expenditure

Note 4 . Activity Related Expenditure
Charitable Activities
Missions
Exit
JVnfp
Camps
Ukraine Crisis Fund
Note 5. Staff Costs
Wages and salaries
Employer's NI contributions
Pension contributions
-
2024-2025
2023-2024
Unrestricted Funds
Restricted Funds
Total Funds
Total Funds
12,915
189,586
202,501
146,373

3,500
3,500
-
-
280
280
915
1,210
23,429
24,639
14,980
-
12,424
12,424
98,078
14,125
229,219
243,344
260,347
2024-2025
2023-2024
64,360
38,350
-
-
1,931
1,065
66,291
39,415

One full time National Director, (2024, one) is UK based. Three (2024, two) full time Mission staff working in Latvia and Czechia, are employed by the SCIO. This year no interns (2024, one) were employed.

No employee received employee benefits in excess of £60,000. (2023: none)

Note 6. Allocation of Governance & Support Costs

Support Costs
Admin costs (restricted)
Admin costs (unrestricted)
Governance
Support Costs
Board Meeting
IE
Note 7. Debtors and Creditors
Debtors
Creditors
Total
4,501
12,108
Governance
Missions
Teams
Basis
-
4,501
-
Time Spent
2,422
8,476
1,210
Time Spent
2,422
12,977
1,210
2,422
404
50
2,876
43,651
4,957
-
48,608
-
233
-
-
233
16,609
Gift aid
JV nfp
Exit
Remuneration
Pension
HMRC
I.E

Note 8. Payments to Trustees and Related Parties

The Trustees give their time and expertise without receiving any remuneration or benefits in cash or kind. No Trustees were paid any expenses.

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Notes ￿ the Aceoun For the Fwityj 2024 to klwth a125 at31.032124 4131.03JJ24 2.Y7 31.032124 317 at 31.03J]24 IMM)k val 31.032024 31.032124 Fund [1) urYe1￿l 9. 74311 l(1)7 13J82 17.5TI 174.ull S.￿7 14.1 12.975 39x1 11424 lyl ikn"r C4iS Ivilcan 19215 238.152 243. SC046846 31.03.25 5of6

Josiah ven￿re UK SC046846 Year Ended 31 MARCH 2025 fin￿Cial statements of J05iah ven￿ I report on the f)ancial ststemerts of the Charity for the year ended 3110312025 set (yjt on pages 2 to S. The chartls Ir￿stees are rsstx)nsble I￿ the preparatK)n of the a￿O￿ts accorda)c£ wlh the temis of the Charities and Tntstee Investm￿t {ScoOand) Act 200S and the Charities (scxltl￿￿1} Regdati(ms 21x16. The charitys Ir￿teeS consider tst the aud requrement of Reg￿at1(￿ 1 q1) (d) of the 2(M)6 Regulatiorts does not . It E my resportsbrty to examine1he accwnts as required u)der Secti￿ 44(1) (c) of the Act to state thether paitCLAar matters have come to my atterrticm. My examination is carried out in acconlance vath Reg￿ation 11 of the 2006 Regjlations. An examThtion inckKles a remew of the ac(x>￿ting re(x)rds kept by the and a coryariscm of the accAxmts ￿es￿rted I￿1h these rec(xd5. It also nckmles consideration of any mual dwjoswes in Ihe a￿O￿lts and seek8 explwti(Th from Ihe tr￿teeS conceri s￿h matte￿. wcKedwes Umlertaken do not proifide al the emdence that wodd be req￿ed li an audi( and COfft¢T• I do r￿t express an aAdt op11￿n on Ihe accowts. I have carried wt such WNestigatiofk8 as were necesswy to enatle me to fomi an opntcm as to ether proper accO￿tI￿ rec￿d9 adequate for the purposes of the Charity have been kept the fnancia statements of the Charlty ￿tre in accordance wth the aCcO￿tr￿j records. In the COLr6e of my examThtion, rn matter has come to my attenlion 1 . vAych gNes me reasonable cause to believe that ) a)y material respectthe reqJwemei*s: - to keep a￿<￿1)g records in accordance vith seclion 44(1) (a) of the 2005 Art and RegLdation 4 of the 2￿6 AccoiJ)t Regthations, and - to Fyepare acCo￿ts ￿lch ac(x)rd valh the a¢xouM#)g records and compty ￿ld) Reg￿ation 9 of Ihe 2006 Ac{X)￿lts Reg￿tionS . have not been meL 2. To ￿lCh, in my opilion, atteimion sh(xdd)e dra￿ i) order to thd)le a proper ￿MIethId of Ihe atxouits to be reached. Signaknre Redaded hartered AcCowrt￿t( I.CA.S.) Jo 12 SC046846 31.03.25 6of6