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 2026

Page

Report of the Trustees

1

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

Cash Flow Statement

9

Notes to the Cash Flow Statement

10

Notes to the Financial Statements

11

to

18

The directors present their report and the financial statements for the year ended 31 March 2026.

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.

ACHIEVEMENTS AND PERFORMANCE

Mission India experienced another encouraging year despite the continuing economic pressures affecting some households. Total income increased by 1% compared with the previous year, reflecting the remarkable faithfulness and generosity of our supporters. We remain deeply grateful to every individual, church and organisation whose sacrificial giving enables this ministry to continue.

Our financial supporter base remained stable throughout the year, providing a solid foundation for the charity's ongoing work. We were also encouraged by continued growth in our prayer supporter community, with many supporters equipped through John DeVries' Why Pray. Strengthening prayer remains a vital part of Mission India's ministry, recognising that the effectiveness of our programme work is underpinned by the faithful prayers of supporters.

Throughout the year, Mission India benefited from several matched funding opportunities made possible through grants from charitable foundations. These campaigns enabled supporters to maximise the impact of their giving and helped us achieve our funding objectives for programme work in India. We also continued to strengthen relationships with partner organisations and ministry partners across the UK, recognising that collaboration enables us to increase our reach and steward resources more effectively.

The challenges facing Christians in India continues to grow as incidents of persecution remain at an alarming level. We continue to raise awareness among UK supporters of the realities faced by believers in India and remain committed to providing practical and spiritual support through our trusted programme partners.

Programme delivery remained exceptionally strong during the year with a total of £220,039 granted to projects in India, supporting children's education and wellbeing, literacy programmes that help break the cycle of poverty, biblical training for believers, and relief assistance for those affected by persecution.

We remain sincerely thankful to all our supporters for their continued commitment to Mission India's vision. We know that many continue to give faithfully despite personal financial pressures, and we are deeply grateful for their generosity and partnership in this work.

FINANCIAL REVIEW

The results for the year are reported in the Statement of Financial Activities on Page 6.

Total income for the year was £526,264 (2025 £522,198 ) representing a modest increase of approximately 1% compared with the previous year.This positive result was achieved despite continued economic pressures affecting some supporters. We were particularly thankful to receive a significant legacy gift from a long-standing supporter, which made a valuable contribution to the year's income.

During the year, Mission India relocated its office accommodation. This move has positioned the charity to achieve meaningful reductions in administrative costs in future years, enabling a greater proportion of income to be directed towards programme work.

The Trustees have established a general reserves policy to ensure that Mission India can maximise the impact of its charitable activities while maintaining appropriate financial resilience. General reserves provide protection for the charity and its beneficiaries by allowing sufficient time to respond to changing financial circumstances.

The Trustees prepare an annual budget, which is monitored at quarterly Board meetings. Having considered the charity's operational requirements and future funding needs, the Trustees continue to maintain a target reserve of £75,000, representing approximately three months' anticipated expenditure. This provides appropriate protection for programme work in the event of fluctuations in income or unexpected expenditure while supporting prudent long-term planning.

At the year end, unrestricted funds totalled £101,337 (2024 £61,410 ), which is above the Trustees' target reserve level. This was primarily due to an influx of donations received during the final weeks of March, shortly before the financial year end. The Trustees remain committed to directing surplus unrestricted funds towards charitable activities in line with Mission India's objectives and this will be assigned to projects in India before the end of the next financial year.

The Trustees consider that Mission India has adequate financial resources to meet its immediate obligations and continue its charitable activities. While many supporters continue to experience financial pressures, our annual supporter survey indicated that these challenges have eased compared with previous years, reflecting a gradual improvement in confidence among our supporter base. The Trustees remain committed to managing expenditure carefully while ensuring the charity continues to fulfil its mission effectively and maximise the resources available for programme work.

Mission India's principal sources of income continue to be donations from individuals, churches and supporting organisations, together with legacy gifts, which remain an important but inherently unpredictable source of funding. The Trustees continue to monitor the charity's financial position carefully, balancing prudent financial management with the desire to maximise the resources directed towards programme work in India.

FUTURE PLANS

Looking ahead, Mission India intends to build on its supporter relationships by increasing opportunities for face-to-face engagement through donor events during the coming year, helping strengthen existing partnerships and encourage wider support for the charity's mission.

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

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 resigned 24th October 2025

E A de Leyser

K Flynn resigned 13th July 2025

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 13 July 2026 and signed on its behalf by:

Carrie Spyrou - Trustee

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 2026.

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

13 July 2026

2026

2025

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

343,368

182,896

526,264

522,198

Investment income

3

369

-

369

961

Total

343,737

182,896

526,633

523,159

EXPENDITURE ON

Raising funds

4

127,068

-

127,068

158,510

Charitable activities

5

Charitable Activities

176,742

179,667

356,409

444,363

Total

303,810

179,667

483,477

602,873

NET INCOME/(EXPENDITURE)

39,927

3,229

43,156

(79,714

)

RECONCILIATION OF FUNDS

Total funds brought forward

61,410

1,340

62,750

142,464

TOTAL FUNDS CARRIED FORWARD

101,337

4,569

105,906

62,750

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

2026

2025

Notes

£

£

CURRENT ASSETS

Cash at bank

110,259

66,521

CREDITORS

Amounts falling due within one year

13

(4,353

)

(3,771

)

NET CURRENT ASSETS

105,906

62,750

TOTAL ASSETS LESS CURRENT LIABILITIES

105,906

62,750

NET ASSETS

105,906

62,750

FUNDS

15

Unrestricted funds

101,337

61,410

Restricted funds

4,569

1,340

TOTAL FUNDS

105,906

62,750

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 13 July 2026 and were signed on its behalf by:

Carrie Spyrou - Trustee

Cash flows from operating activities

Cash generated from operations

1

43,738

(80,234

)

Net cash provided by/(used in) operating activities

43,738

(80,234

)

Change in cash and cash equivalents in the reporting period

43,738

(80,234

)

Cash and cash equivalents at the beginning of the reporting period

66,521

146,755

Cash and cash equivalents at the end of the reporting period

110,259

66,521

1.	RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

2026

2025

£

£

Net income/(expenditure) for the reporting period (as per the Statement of Financial Activities)

43,156

(79,714

)

Adjustments for:

Increase/(decrease) in creditors

582

(520

)

Net cash provided by/(used in) operations

43,738

(80,234

)

2.	ANALYSIS OF CHANGES IN NET FUNDS

At 1/4/25

Cash flow

At 31/3/26

£

£

£

Net cash

Cash at bank

66,521

43,738

110,259

66,521

43,738

110,259

Total

66,521

43,738

110,259

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.

2.	DONATIONS AND LEGACIES

2026

2025

£

£

Donations and gifts

484,833

478,580

Income tax reclaimed

41,431

43,618

526,264

522,198

3.	INVESTMENT INCOME

2026

2025

£

£

Interest received

369

961

4.	RAISING FUNDS

Raising donations and legacies

2026

2025

£

£

Staff costs

32,034

41,019

Direct mailing costs

16,970

20,905

Fundraising costs

64,717

84,398

Support costs - see note 8

13,347

12,188

127,068

158,510

5.	CHARITABLE ACTIVITIES COSTS

Grant

funding of

Direct

activities

Support

Costs (see

(see note

costs (see

note 6)

7)

note 8)

Totals

£

£

£

£

Charitable Activities

91,621

220,039

44,749

356,409

6.	DIRECT COSTS OF CHARITABLE ACTIVITIES

2026

2025

£

£

Staff costs

72,402

81,229

Travel

9,632

10,634

Bank charges

1,558

1,655

Postage

2,772

311

Subscriptions

941

941

Miscellaneous

320

759

Prayer mobilisation

3,996

21,783

Event costs

-

5,556

91,621

122,868

7.	GRANTS PAYABLE

2026

2025

£

£

Charitable Activities

220,039

280,039

8.	SUPPORT COSTS

Governance

Management

costs

Totals

£

£

£

Raising donations and legacies

12,729

618

13,347

Charitable Activities

44,131

618

44,749

56,860

1,236

58,096

Support costs, included in the above, are as follows:

Management

2026

2025

Raising

donations

and

Charitable

Total

Total

legacies

Activities

activities

activities

£

£

£

£

Wages

10,057

23,466

33,523

30,325

Social security

375

875

1,250

818

Pensions

188

811

999

428

Office administration costs

2,109

18,979

21,088

20,800

12,729

44,131

56,860

52,371

Governance costs

2026

2025

Raising

donations

and

Charitable

Total

Total

legacies

Activities

activities

activities

£

£

£

£

Accountancy services

618

618

1,236

1,273

9.	NET INCOME/(EXPENDITURE)

Net Income is stated after charging :

2026 2025

£ £

Independent Examiner's fees for reporting on the accounts 629 579

Paid to the Independent Examiner for payroll services 607 694

10.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025.

11.	STAFF COSTS

2026

2025

£

£

Wages and salaries

131,438

143,209

Social security costs

5,463

7,625

Other pension costs

3,307

2,985

140,208

153,819

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

2026

2025

Fundraising

3

3

Administration

2

3

5

6

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

12.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

284,790

237,408

522,198

Investment income

961

-

961

Total

285,751

237,408

523,159

EXPENDITURE ON

Raising funds

158,510

-

158,510

Charitable activities

Charitable Activities

197,108

247,255

444,363

Total

355,618

247,255

602,873

NET INCOME/(EXPENDITURE)

(69,867

)

(9,847

)

(79,714

)

RECONCILIATION OF FUNDS

Total funds brought forward

131,277

11,187

142,464

TOTAL FUNDS CARRIED FORWARD

61,410

1,340

62,750

13.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other creditors

574

514

PAYE owing

3,179

2,657

Accruals

600

600

4,353

3,771

14.	ANALYSIS OF NET ASSETS BETWEEN FUNDS

2026

2025

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

£

£

£

£

Current assets

105,690

4,569

110,259

66,521

Current liabilities

(4,353

)

-

(4,353

)

(3,771

)

101,337

4,569

105,906

62,750

15.	MOVEMENT IN FUNDS

Net

movement

At

At 1/4/25

in funds

31/3/26

£

£

£

Unrestricted funds

Unrestricted Funds

61,410

39,927

101,337

Restricted funds

Childrens Bible Club

1,062

(729

)

333

Church Planter Training

210

(140

)

70

Adult Literacy Classes

30

4,039

4,069

Bibles

28

17

45

Relief

10

42

52

1,340

3,229

4,569

TOTAL FUNDS

62,750

43,156

105,906

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

Unrestricted Funds

343,737

(303,810

)

39,927

Restricted funds

Childrens Bible Club

65,430

(66,159

)

(729

)

Church Planter Training

95,438

(95,578

)

(140

)

Adult Literacy Classes

16,638

(12,599

)

4,039

Bibles

2,643

(2,626

)

17

Relief

2,747

(2,705

)

42

182,896

(179,667

)

3,229

TOTAL FUNDS

526,633

(483,477

)

43,156