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REGISTERED COMPANY NUMBER: 03686616 (England and Wales)
REGISTERED CHARITY NUMBER: 1076598


















MISSION INDIA
(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

MISSION INDIA

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Report of the Trustees 1 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Balance Sheet 6

Cash Flow Statement 7

Notes to the Cash Flow Statement 8

Notes to the Financial Statements 10 to 17

MISSION INDIA (REGISTERED NUMBER: 03686616)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024



The directors present their report and the financial statements for the year ended 31 March 2024.

OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects for which the company is established are the advancement of the Christian religion in particular but not exclusively by :-

a) Providing materials to Christians in India to accomplish their goals in ministry;

b) Providing educational and training programmes that enable these individuals to plant
worshipping groups;

c) Obtaining income generation grants that enable these individuals and their supporting
workers to become self-sustaining in material distribution and the planting of
worshipping groups.

The main activity is to fundraise throughout the UK in order to carry out the main objectives in India. Fundraising activities are undertaken mostly through mail to existing donors with regular giving encouraged through the use of standing orders. The council seek to expand the donor list through targeted mailings as well as promotions through personal contact.

The main programmes supported in India are :-
- Children's Bible Clubs
- Adult Literacy Classes
- Church Planter Training
- Relief

Public benefit
When considering what projects to support, the council have had regard to the guidance issued by the Charity Commission on public benefit.

Volunteers
All council members are volunteers. In addition a number of donors provide their time and effort in a voluntary manner to promote awareness of Mission India and its objectives.

The contribution of volunteers is greatly valued.

ACHIEVEMENT AND PERFORMANCE
Mission India had a strong year despite the challenging economic climate, with a 6% growth in income. This success was made possible by our generous supporters who are deeply committed to helping us train and equip more believers in India.

There was also a significant response to our relief programs following the persecution attacks in Manipur, ensuring persecuted Christians had access to basic provisons and shelter. The situation in Manipur continues to affect believers, and our relief efforts remain ongoing.

Throughout the year, we witnessed a rise in persecution, prompting several advocacy programs in the UK to raise awareness, encourage prayer support, and attract new donors.These initiatives were well received and expanded our reach across the UK. Additional programs will be conducted throughout 2024 to continue raising awareness.

In total £300,181 was allocated to new projects in India, providing educational and wellbeing support for children, literacy education for adults to help them escape poverty, and training for Indian believers to plant new churches. India's Christians are passionate about sharing their faith within their communities but often lack the necessary tools and training. Mission India has supported these dedicated men and women through our Training Programmes.

MISSION INDIA (REGISTERED NUMBER: 03686616)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024


FINANCIAL REVIEW
The results for the year are reported in the Statement of Financial Activities on Page 5.

Total donations and legacies received this year are higher at £614,320, ( 2023 £578,847) this is partly due to the relief work in Manipur to support persecuted Christians.

The Council prepare an annual budget which is monitored at their quarterly meetings.Taking into account the day to day running costs and future funding requirements, it was decided to continue with £75,000 as a reasonable figure to hold in reserves, equating to approximately three months of anticipated expenditure.

The level of unrestricted funds at the year end was £131,277 this is higher than budget, because of a late unrestricted gift in March which will be transferred to support projects in India in the next financial year.

FUTURE PLANS
The Council will continue to promote the work of the Charity to increase support for specific projects and build on the improved rate of donations over the past two years.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The company was incorporated on 21 December 1998 as a private company limited by guarantee, with the liability of each member limited to £1. It is governed by a Memorandum and Articles of Association. It is also registered with the Charity Commission.

Recruitment and appointment of new trustees
Members are elected by ordinary resolution as a matter of ordinary business. The minimum number of members is three, but there is no limit on the number of members. Every member shall either sign a written consent to become a member or sign the register of members on becoming a member.

The affairs of the company are managed by a Council whose number shall be not less than three. At every annual general meeting one third of the council shall retire by rotation, but if the vacancy is not filled, the retiring member shall if willing to act be deemed to be reappointed.

The council shall elect from their number a Chairman who shall hold office for three years. Any member of the council who has previously held office as Chairman shall be eligible for re-election to that office but shall not consecutively hold that office for more than two terms.

The council meets formally at least four times a year with regular financial reporting on a monthly basis.

The council works closely with our sister organisation based in Michigan, USA, as they have set up all the necessary systems and procedures to oversee the work in India and this enables the council to monitor the proper use of their grants. All members of the council have been to see the work in India and the office of the local partner, who assesses all applications to run the individual programmes, ensures proper training of volunteers and teachers and oversees the production of the teaching materials. Proper accountability and reporting procedures have also been implemented for each programme so the council are confident that all grants from the UK are properly used in carrying out the supported programmes.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03686616 (England and Wales)

Registered Charity number
1076598


MISSION INDIA (REGISTERED NUMBER: 03686616)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024


Registered office
Sovereign House
15 Towcester Road
Old Stratford
Milton Keynes
MK19 6AN

Trustees
The directors of the charitable company (the charity) are its trustees for the purpose of Charity Law and throughout this report are collectively referred to as 'the trustees'.

The directors who served during the year were:-

D E Bustraan
C M Spyrou
S H Butler
F M Waterer
G M Brocklebank
E A de Leyser

K Flynn was appointed on the 16th January 2024.

Independent Examiner
Denise Balch
Thompson Balch Limited
Chartered Accountants
Sovereign House
15 Towcester Road
Old Stratford
Milton Keynes
MK19 6AN

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 16 July 2024 and signed on its behalf by:





Carrie Spyrou - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
MISSION INDIA


Independent examiner's report to the trustees of Mission India ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 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 matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.








Denise Balch
The Institute of Chartered Accountants in England and Wales

Thompson Balch Limited
Chartered Accountants
Sovereign House
15 Towcester Road
Old Stratford
Milton Keynes
MK19 6AN

16 July 2024

MISSION INDIA

STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2024

2024 2023
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 425,822 188,494 614,316 578,847

Investment income 3 937 - 937 119
Total 426,759 188,494 615,253 578,966

EXPENDITURE ON
Raising funds 4 169,524 - 169,524 188,050

Charitable activities 5
Charitable Activities 191,970 213,607 405,577 462,125
Governance costs 1,096 - 1,096 978
Total 362,590 213,607 576,197 651,153

NET INCOME/(EXPENDITURE) 64,169 (25,113 ) 39,056 (72,187 )


RECONCILIATION OF FUNDS
Total funds brought forward 67,108 36,300 103,408 175,595

TOTAL FUNDS CARRIED FORWARD 131,277 11,187 142,464 103,408

CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.

MISSION INDIA (REGISTERED NUMBER: 03686616)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Cash at bank 146,755 106,610

CREDITORS
Amounts falling due within one year 12 (4,291 ) (3,202 )

NET CURRENT ASSETS 142,464 103,408

TOTAL ASSETS LESS CURRENT
LIABILITIES

142,464

103,408

NET ASSETS 142,464 103,408
FUNDS 14
Unrestricted funds 131,277 67,108
Restricted funds 11,187 36,300
TOTAL FUNDS 142,464 103,408

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 16 July 2024 and were signed on its behalf by:





Carrie Spyrou - Trustee

MISSION INDIA

CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024

2024 2023
Notes £    £   

Cash flows from operating activities
Cash generated from operations 1 40,146 (71,666 )
Net cash provided by/(used in) operating activities 40,146 (71,666 )

Change in cash and cash equivalents
in the reporting period

40,146

(71,666

)
Cash and cash equivalents at the
beginning of the reporting period

106,610

178,276
Cash and cash equivalents at the end
of the reporting period

146,755

106,610

MISSION INDIA

NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024


1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2024 2023
£    £   
Net income/(expenditure) for the reporting period (as per the
Statement of Financial Activities)

39,056

(72,187

)
Adjustments for:
Increase in creditors 1,090 521
Net cash provided by/(used in) operations 40,146 (71,666 )


2. ANALYSIS OF CHANGES IN NET FUNDS

At 1/4/23 Cash flow At 31/3/24
£    £    £   
Net cash
Cash at bank 106,610 40,145 146,755
106,610 40,145 146,755
Total 106,610 40,145 146,755

MISSION INDIA

ERROR MESSAGES FROM THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024


** CURRENT YEAR - MOVEMENT IN CASH AND CASH EQUIVALENTS
AS CALCULATED IN CASH FLOW STATEMENT
DOES NOT AGREE TO MOVEMENT PER BALANCE SHEET

COMPARE MOVEMENT ON CASH FLOW STATEMENT 40,146


TO MOVEMENT PER BALANCE SHEET
CASH AND CASH EQUIVALENTS 40,145



MISSION INDIA

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, 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 Companies Act 2006. 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.

Governance costs
Governance costs comprise all costs involving public accountability of the charity and it's compliance with regulation and good practice.

Taxation
The charity is exempt from corporation 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.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


MISSION INDIA

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


2. DONATIONS AND LEGACIES
2024 2023
£    £   
Donations and gifts 569,235 538,725
Income tax reclaimed 45,081 40,122
614,316 578,847

3. INVESTMENT INCOME
2024 2023
£    £   
Interest received 937 119

4. RAISING FUNDS

Raising donations and legacies
2024 2023
£    £   
Staff costs 59,333 47,264
Employee expenses 10,919 6,237
Direct mailing costs 15,495 18,371
Fundraising costs 77,154 109,353
Office administration 6,623 6,825
169,524 188,050

5. CHARITABLE ACTIVITIES COSTS
Grant
funding of
Direct activities Support
Costs (see (see note costs (see
note 6) 7) note 8) Totals
£    £    £    £   
Charitable Activities 105,398 300,179 - 405,577
Governance costs - - 1,096 1,096
105,398 300,179 1,096 406,673


MISSION INDIA

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


6. DIRECT COSTS OF CHARITABLE ACTIVITIES
2024 2023
£    £   
Staff costs 74,092 55,512
Travel 16,345 6,901
Office administration 7,626 11,404
Bank charges 1,804 1,839
Postage 290 398
Subscriptions 976 1,601
Miscellaneous 4,137 3,457
Prayer mobilisation 128 936
105,398 82,048

7. GRANTS PAYABLE
2024 2023
£    £   
Charitable Activities 300,179 380,077


8. SUPPORT COSTS
Governance
costs
£   
Governance costs 1,096

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.


Trustees' expenses

In the year, there was £2587 paid to a trustee for a field visit to India.

10. STAFF COSTS
2024 2023
£    £   
Wages and salaries 124,833 96,294
Social security costs 6,006 4,402
Other pension costs 2,586 2,080
133,425 102,776

MISSION INDIA

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


10. STAFF COSTS - continued

The average monthly number of employees during the year was as follows:

2024 2023
Fundraising 4 3
Administration 2 2
6 5

No employees received emoluments in excess of £60,000.

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 348,817 230,030 578,847

Investment income 119 - 119
Total 348,936 230,030 578,966

EXPENDITURE ON
Raising funds 139,420 48,630 188,050

Charitable activities
Charitable Activities 282,125 180,000 462,125
Governance costs 978 - 978
Total 422,523 228,630 651,153

NET INCOME/(EXPENDITURE) (73,587 ) 1,400 (72,187 )


RECONCILIATION OF FUNDS
Total funds brought forward 140,695 34,900 175,595

TOTAL FUNDS CARRIED FORWARD 67,108 36,300 103,408


MISSION INDIA

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 594 -
PAYE owing 3,097 2,644
Accruals 600 558
4,291 3,202

13. ANALYSIS OF NET ASSETS BETWEEN FUNDS
2024 2023
Unrestricted Restricted Total Total
fund funds funds funds
£    £    £    £   
Current assets 135,568 11,187 146,755 106,610
Current liabilities (4,291 ) - (4,291 ) (3,202 )
131,277 11,187 142,464 103,408

14. MOVEMENT IN FUNDS
Net
movement At
At 1/4/23 in funds 31/3/24
£    £    £   
Unrestricted funds
Unrestricted Funds 67,108 64,169 131,277

Restricted funds
Childrens Bible Club 16,098 (12,219 ) 3,879
Church Planter Training - 5,770 5,770
Adult Literacy Classes 16,133 (15,293 ) 840
Bibles 4,069 (3,506 ) 563
Relief - 135 135
36,300 (25,113 ) 11,187
TOTAL FUNDS 103,408 39,056 142,464

MISSION INDIA

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


14. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
Unrestricted Funds 426,759 (362,590 ) 64,169

Restricted funds
Childrens Bible Club 60,426 (72,645 ) (12,219 )
Church Planter Training 79,911 (74,141 ) 5,770
Adult Literacy Classes 9,138 (24,431 ) (15,293 )
Bibles 5,312 (8,818 ) (3,506 )
Relief 33,707 (33,572 ) 135
188,494 (213,607 ) (25,113 )
TOTAL FUNDS 615,253 (576,197 ) 39,056


Comparatives for movement in funds

Net
movement At
At 1/4/22 in funds 31/3/23
£    £    £   
Unrestricted funds
Unrestricted Funds 140,695 (73,587 ) 67,108

Restricted funds
Childrens Bible Club 13,054 3,045 16,099
Church Planter Training 6,439 (6,439 ) -
Adult Literacy Classes 6,173 9,960 16,133
Bibles 9,234 (5,166 ) 4,068
34,900 1,400 36,300
TOTAL FUNDS 175,595 (72,187 ) 103,408

MISSION INDIA

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


14. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
Unrestricted Funds 348,936 (422,523 ) (73,587 )

Restricted funds
Childrens Bible Club 74,378 (71,333 ) 3,045
Church Planter Training 139,554 (145,993 ) (6,439 )
Adult Literacy Classes 11,264 (1,304 ) 9,960
Bibles 4,834 (10,000 ) (5,166 )
230,030 (228,630 ) 1,400
TOTAL FUNDS 578,966 (651,153 ) (72,187 )

Restricted Funds

Mission India supports Indian Christians in planting new worshipping groups throughout the nation of India in systematic and measurable ways. By providing financial resources and oversight from the United Kingdom, Mission India completes its ministry through local partners in India, Mission India is interdenominational working with indigenous Indian churches denominations and outreach organisations in the following four areas:

Children's Bible Club

A children's bible club programme is a two week educational event and often continues throughout the year with ongoing worshipping groups. The clubs are led by Indian christian volunteers who serve in their local communities. These leaders are trained and provided with curriculum printed in India's major languages

Church Planter Training

A church planter training programme develops and prepares Indian christians to become Church Planters. Training involves in-class bible lessons, provision of scriptures, tools and supervised field experience.

Adult Literacy Classes

An adult literacy class runs for 52 weeks, held each evening , five days per week.Literacy programmes use primers available in all of India's main languages; lesson materials and lessons on health, self- sustenance and community issues. Basic classroom supplies, such as chalkboards and lanterns are also provided.









MISSION INDIA

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


14. MOVEMENT IN FUNDS - continued

Relief Fund

Persecution in India continues to escalate, and events like those in Manipur have left countless families without basic necessities or shelter. Many People have lost their homes and are struggling to survive under dire conditions, with limited access to food and clean water. This situation has created an urgent need for relief efforts to support those vulnerable communities.

In response we have enabled our ministry partners to assemble and distribute relief packs, which contain essential items such as water, sanitary and hygiene goods, and medicines to treat common illnesses and prevent the spread of disease. Through these efforts, we aim to alleviate the suffering of those affected by persecution and displacement and remind them they are not alone.

15. RELATED PARTY DISCLOSURES

During the year ended 31.03.23, £1,480.95 was paid to Mission India USA for web hosting and software.
No such payments were made during the year ended 31.03.24.