Company registration number 05362994 (England and Wales)
Charity registration number 1110425 (England and Wales)
JEWS FOR JESUS
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
JEWS FOR JESUS
LEGAL AND ADMINISTRATIVE INFORMATION
Board of Directors
Trustees
A Abramson (Chairman)
H Cheatle
G Philip
P Beresford
L Taviansky
(Appointed 1 April 2025)
J Cooke
(Appointed 8 June 2026)
Key Management
Global Director of Administration
D Lambert
Administrative Manager
S Ephraim (appointed June 2025)
Interim Director
Dan Sered (appointed May 2026)
Advisory Boards
Council of Reference
L Bowring
C Bowing
S Gaukroger
M Greene
J John
R T Kendall
F Forster
J Steinberg
Jews For Jesus European Board
F Varak
(Chair)
A Abramson
(Ex officio Board member)
P Beresford
(Ex officio Chaplain)
S Perlman
D Sered
H Rietveld
R Lorenz
J Cooke
A Kapocs
K D Passon
E Lhermenault
Charity number
1110425
Company number
05362994
JEWS FOR JESUS
LEGAL AND ADMINISTRATIVE INFORMATION
Registered office
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
Auditor
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
Bankers
HSBC
789 High Road
North Finchley
London
N12 8JX
Solicitors
Wellers Law Group LLP
65 Leadenhall Street
London
EC3A 2AD
Investment advisors
Epworth Investment Management
9 Bonhill Street
London
EC2A 4PE
JEWS FOR JESUS
CONTENTS
Page
Trustees' report
1 - 6
Independent auditor's report
7 - 9
Statement of financial activities
10 - 11
Statement of financial position
12
Statement of cash flows
13
Notes to the financial statements
14 - 27
JEWS FOR JESUS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 31 December 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the trust's Memorandum and Article of Association, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

The principal objectives of the trust are:

 

 

The Charity aims to achieve its objectives through contacts within the Christian and wider community.

Public benefit

Our Mission Statement is as follows (revised 2018):

 

We relentlessly pursue God’s plan for the salvation of the Jewish people. (https://jewsforjesus.org/publications/ newsletter/newsletter-jan-2018/what-will-you-refresh-in-the-new-year/)

 

Our desire is to share the message of Jesus with the Jewish people wherever they may be found. We do this through various formats and forums:

 

Evangelistic Literature production

Witnessing to Jewish people in public and at events Individual and group Bible study

Music and Drama

Services and religious celebrations

 

A bi-product of our work is that we inform and educate the Christian church to the Jewish cultural background of their faith.

 

We do this through:

 

Speaking at Church services

Holding Jewish contextualised services Training events

Providing literature

 

The outcomes of our work are that:

 

Jewish people gain an accurate understanding of who Jesus is, and Christians gain an understanding as to the Jewish roots and meaning of their faith.

 

The trustees have complied with the duty in section 17 of the Charities Act 2011 in having regard to guidance published by the Charity Commission concerning public benefit, and believe that their Mission Statement and work are for the public benefit.

Achievements and performance

The Trustees give thanks to God for His continued faithfulness throughout 2025. In a challenging year marked by increasing antisemitism, heightened tensions within the Jewish community following events in Israel and Gaza, and significant organisational transition, the charity continued to make meaningful progress in fulfilling its charitable objectives.

JEWS FOR JESUS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -

In 2025, the charity strengthened its long-term ministry capacity by investing in a permanent Ministry House, deepening relational engagement with Jewish communities, and prioritising discipleship alongside outreach. Although some activity measures reduced during a year of transition, the Trustees believe the year established a stronger foundation for sustained Gospel ministry, pastoral care and public benefit in the years ahead.

 

During the year the charity engaged with 1,467 Jewish people, held 446 Gospel conversations, established 222 new Jewish contacts, undertook 413 pastoral and discipleship visits, and welcomed 1,769 Jewish people to ministry events across the United Kingdom. Most encouragingly, the ministry recorded 11 discipleship milestones, compared with three in the previous year, together with four professions of faith, demonstrating encouraging evidence of deeper spiritual engagement and sustained follow-up.

 

The Trustees assess the year not only by the volume of activity undertaken, but also by the depth, quality and continuity of relationships formed. This is particularly important in the present context, where trust, safety and long-term pastoral presence are essential to effective ministry among Jewish communities.

 

Whilst some activity measures were lower than the previous year due primarily to the transition into the newly acquired Ministry House and a deliberate emphasis on deeper relational ministry rather than higher volume events, the Trustees believe these strategic decisions have strengthened the long-term effectiveness of the charity's work. Ministry has increasingly focused upon sustained relationships, intentional discipleship and creating safe communities where Jewish people can explore faith over time rather than through isolated encounters.

 

Ministry House

One of the most significant developments during 2025 was the acquisition of a permanent Ministry House in North London. Following several years of successfully operating from rented accommodation, the Trustees approved the purchase of a six-bedroom property which will serve as the long-term centre for ministry amongst Jewish community.

 

The purchase represents a major strategic investment in the future of the charity. The property provides a permanent base for community events, hospitality, discipleship, Bible studies, pastoral care and outreach activities. It also enables the charity to build stronger, longer-term relationships within the local Jewish community and reduce dependence on rented facilities as in the past.

 

Throughout the year significant work was undertaken to prepare the property for ministry use, including governance reviews, health and safety compliance, fire safety improvements and careful consideration by the Trustees regarding stewardship, reserves and long-term sustainability.

 

The Trustees remain mindful that the acquisition and development of the Ministry House brings ongoing responsibilities in relation to governance, safeguarding, financial stewardship, health and safety, and community engagement. These areas will continue to be reviewed as the property becomes more fully used for ministry.

 

Israeli Ministry

The Israeli ministry continued to experience encouraging growth during 2025.

 

The Ministry House increasingly became a recognised gathering place for Israelis living in London, providing opportunities for genuine community alongside meaningful spiritual conversations. Rather than relying solely upon organised events, the team intentionally encouraged members of the Israeli community to initiate and lead activities themselves, creating greater ownership and deeper relationships.

 

Regular activities included Shabbat dinners, holiday celebrations, family gatherings, music evenings, community meals, Bible discussions and social events. During Rosh Hashanah the Ministry House reached capacity, welcoming around fifty attendees for a community meal in which families contributed food and shared fellowship together.

 

The ministry also continued developing relationships with Israeli musicians, community leaders and local rabbis. One particularly encouraging relationship has resulted in regular theological discussions with a local rabbi, creating opportunities for respectful dialogue around the person of Jesus.

JEWS FOR JESUS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -

British Jewish Ministry

The British ministry continued to prioritise relational evangelism through consistent engagement within the wider Jewish community.

 

Staff maintained a regular presence at community venues including volunteering alongside Jewish organisations and participating in local events. In addition to organising meetings, the ministry has increasingly focused upon listening, serving and building trust, enabling spiritual conversations to develop naturally over time.

 

This approach has continued to generate opportunities for pastoral conversations, Bible discussions and invitations to further ministry events.

 

Young Professionals

The Young Professionals ministry continued to mature during 2025 and has become one of the charity's most encouraging areas of growth.

 

Israeli and British Jewish young adults increasingly participated together within the Ministry House community, creating meaningful relationships across different cultural backgrounds. Staff invested intentionally in mentoring, hospitality and discipleship, enabling younger adults to ask questions about faith within a welcoming environment.

 

The Trustees are encouraged by the emergence of this community and believe it represents an important long-term investment in future ministry.

 

Developing New Ministries

During 2025 the charity continued to explore opportunities for expanding its reach amongst under-served Jewish communities.

 

Alongside this, planning continued for podcasts, music ministry initiatives, Alpha courses and parenting support groups, all designed to create natural pathways into ongoing Gospel conversations.

 

Responding to Increasing Antisemitism

The continued rise in antisemitism throughout the United Kingdom significantly affected the Jewish community during 2025.

 

Whilst this created understandable anxiety amongst many Jewish people, it also opened opportunities for the charity to provide pastoral care, practical support and compassionate friendship. The Ministry House increasingly served as a place of safety, belonging and community for those feeling isolated by current events.

 

The Trustees recognise this growing need and remain committed to supporting Jewish communities both practically and spiritually during increasingly difficult times.

 

Church Partnerships and Public Benefit

The Church partnership remains an important aspect of the charity’s ministry. During 2025, the team undertook 112 church engagements across 53 different churches and Christian organisations throughout the United Kingdom. These engagements included Christ in the Passover presentations and seders, ministry updates, Bible teaching, testimonies, preaching, presentations on the Jewish feasts and equipping the churches in how to best reach their Jewish neighbours/friends with the good news of Yeshua.

 

Through these meetings the charity equips churches with a greater understanding of the Jewish roots of the Christian faith, encourage informed prayer for the Jewish community, raise awareness of the challenges facing Jewish people today and provides practical opportunities for churches to partner in the charity’s mission of reaching Jewish people with the gospel.

 

The Trustees believe these educational activities continue to provide clear public benefit by promoting understanding between Jewish and Christian communities, strengthening partnerships with local churches and encouraging informed engagements with charity’s charitable purpose. Throughout the year, the ministry continued to receive invitation from both new and longstanding church partners demonstrating the value placed on this educational and outreach work.

 

JEWS FOR JESUS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
Financial review

There was a deficit before transfers on the unrestricted funds for the year of £32,041 (2024: surplus of £195,860)

Reserves policy

The Mission believes in the grace of God to provide for its financial needs as they fall due through the giving of its supporters. In principle the Mission believes that monies given should be utilised for the furtherance of the Gospel of Jesus as soon as is practical and consistent with an orderly and responsible stewardship of the funds and the work of the Mission. The Trustees believe that a level of free reserves (after setting aside funds restricted or set aside for specific projects or invested in fixed assets) equal to at least 15% to 50% of its annual core operating costs. The Trustees believe a level of free reserves of £150,000 should be sufficient and reserves are set aside for this purpose in the designated Legacy Reserve Fund.

All of the Charity's monies are invested with recognised financial institutions. The Trustees have delegated the management of the charity's investment portfolio to Epworth Investment Management.

 

The charity seeks to obtain the highest possible returns consistent with a cautious attitude to risk and short term availability of such monies. During the year, the investments made net realised and unrealised gains of £22191 (2024: gain of £66652). Income received from the investments amounted to £37,557 (2024: £38,339).

Major risks

The trustees have assessed the major risks to which the trust is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Plans for future periods

Looking ahead, the Trustees intend to build upon the foundations established during 2025. Priority areas include expanding the use of the Ministry House, strengthening discipleship pathways, developing Alpha and other evangelistic initiatives, deepening church partnerships and continuing to invest in relational ministry amongst both British and Israeli Jewish communities.

 

In June 2026 Boris Skvortsov, the UK Director, left the ministry. The trustees of the ministry have appointed Dan Sered as the Interim UK Director. Dan and his wife Dinah bring many years of leadership experience in Jews for Jesus both in Israel and internationally and are confident that he will be able to bring vision and solid leadership during this season.

 

The Trustees remain grateful for God's continued provision throughout the year and thank the charity's supporters, volunteers, partner churches and staff for their faithful commitment to the work. The Board believes that the strategic decisions made during 2025 have established a strong foundation for sustainable ministry growth in the years ahead.

Structure, governance and management

Jews For Jesus is a charity and a company limited by guarantee, does not have any share capital, and is governed by a Memorandum and Articles of Association. The Charity registration number, the names of the Trustees, other relevant addresses and those of our advisors are listed on the information page of these accounts.

 

The Trustees are responsible for decisions related to the strategic direction of the Charity together with those that relate to exceptional financial or reputational risk. The Trustees hold three comprehensive meetings each year to monitor the progress of the Charity and liaise on material matters with one another and operational management in the periods between meetings. In addition, a budget review is approved annually.

 

Day to day operational management rests with the principal officer detailed on the information page, and senior personnel from Jews For Jesus sister organisations located globally. They are responsible directly to the Trustees. The European Board is an advisory board, consisting of each country’s Jews For Jesus chairman and other global key executives. They review operational matters worldwide and report up to each Trustee Board. The European Board ensures the UK Charity is aligned globally. The UK Charity works particularly closely with its counterparts in the United States of America, France, Germany, and more recently, Israel.

JEWS FOR JESUS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -

The Council of Reference offers expertise and experience, informing and encouraging ministry and advocating the mission and vision of the Charity.

 

The UK charity has served as a testing ground for new methods of engagement with Israelis, leveraging the growing acceptance within the UK Israeli diaspora of Jews for Jesus' Jewish roots. The UK team continues to explore new projects, expand prayer networks, and pursue opportunities with both Israeli and British Jews living in the UK. A new UK Administrative Manager was appointed in 2025 to continue to improve the charities governance and management.

 

The Charity makes donations to overseas operations to further the objectives of the Charity.

 

Pay and remuneration for key personnel are reviewed by the Trustees annually in the light of inflation and other relevant factors.

 

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

 

A Abramson (Chairman)
H Cheatle
G Philip
J Crawford
(Resigned 31 January 2025)
P Beresford
L Taviansky
(Appointed 1 April 2025)
J Cooke
(Appointed 8 June 2026)
Recruitment and appointment of trustees

Trustees with suitable spiritual understanding are appointed by majority vote at the annual general meeting. Appropriate training and induction is given.

 

The Board noted that Leon Taviansky was appointed as a Trustee of Jews for Jesus UK on 16 May 2025 and has served on the Board since that date, bringing significant experience through his long-standing involvement with the mission and leadership within the wider organisation.

 

The Board further recorded the appointment of Jonathan Cooke as a Trustee at the meeting held on 8 June 2026. Mr Cooke's appointment was approved unanimously following consideration of his extensive legal expertise, decade of service on the European Advisory Board, commitment to the mission and support of the organisation.

 

The Trustees thank J Crawford for her service to Jews for Jesus.

 

The European Board and Trustees who served during the year are set out on the information page.

Charity Governance Code

The Trustees confirm their commitment to principles of good governance through the main premise of the Charity Governance Code of apply or explain. The Trustees adopt a Declaration and Principles of Trustee Conduct which includes a commitment to good governance and to act with integrity and confirmation that they understand their roles and legal responsibilities and have understood the Charity Commission’s guidance, The Essential Trustee (CC3).

Asset cover for funds

Note 25 sets out an analysis of the assets attributable to the various funds and a description of the trusts. These assets are sufficient to meet the charity's obligations on a fund by fund basis.

Statement of Trustees' responsibilities

The trustees, who are also the directors of Jews For Jesus for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

JEWS FOR JESUS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the trust and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the trust will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the trust and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

In accordance with the company's articles, a resolution proposing that Caladine Limited be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The Trustees' report was approved by the Board of Trustees.

A Abramson (Chairman)
Trustee
18 September 2026
JEWS FOR JESUS
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF JEWS FOR JESUS
- 7 -

Opinion

We have audited the financial statements of Jews For Jesus (the ‘trust’) for the year ended 31 December 2025 which comprise the statement of financial activities, the statement of financial position, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 December 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the trust in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 31 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the trust’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

-

the information given in the Trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and

-

the directors' report included within the Trustees' report has been prepared in accordance with applicable legal requirements.

JEWS FOR JESUS
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF JEWS FOR JESUS
- 8 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the trust and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the Trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

-

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-

the financial statements are not in agreement with the accounting records and returns; or

-

certain disclosures of trustees' remuneration specified by law are not made; or

-

we have not received all the information and explanations we require for our audit; or

-

the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Trustees' report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the statement of Trustees' responsibilities, the trustees, who are also the directors of the trust for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the trust’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

 

JEWS FOR JESUS
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF JEWS FOR JESUS
- 9 -

We assessed the susceptibility of the trust's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

 

Audit response to risks identified

To address the risk of fraud through management bias and override of controls, we:

 

 

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

 

 

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

 

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Mr Colin James Dadswell FCCA (Senior Statutory Auditor)
for and on behalf of Caladine Limited, Statutory Auditor
Chartered Certified Accountants
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
21 September 2026
JEWS FOR JESUS
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 10 -
Current financial year
Unrestricted
Restricted
Total
Total
funds
funds
2025
2025
2025
2024
Notes
£
£
£
£
Income from:
Donations and legacies
3
1,012,592
29,281
1,041,873
1,183,029
Charitable activities
4
3,304
-
3,304
1,473
Investments
5
26,302
11,255
37,557
38,339
Total income
1,042,198
40,536
1,082,734
1,222,841
Expenditure on:
Raising funds
6
52,239
339
52,578
60,097
Charitable activities
7
1,044,191
5,256
1,049,447
989,342
Total expenditure
1,096,430
5,595
1,102,025
1,049,439
Net gains on investments
13
22,191
-
22,191
66,652
Net income/(expenditure)
(32,041)
34,941
2,900
240,054
Transfers between funds
23/24
431,004
(431,004)
-
-
Net movement in funds
10
398,963
(396,063)
2,900
240,054
Reconciliation of funds:
Fund balances at 1 January 2025
1,634,719
396,063
2,030,782
1,790,728
Fund balances at 31 December 2025
2,033,682
-
2,033,682
2,030,782

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

JEWS FOR JESUS
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 11 -
Prior financial year
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
Notes
£
£
£
Income from:
Donations and legacies
3
1,153,768
29,261
1,183,029
Charitable activities
4
1,473
-
1,473
Investments
5
27,815
10,524
38,339
Total income
1,183,056
39,785
1,222,841
Expenditure on:
Raising funds
6
57,683
2,414
60,097
Charitable activities
7
978,639
10,703
989,342
Total expenditure
1,036,322
13,117
1,049,439
Net gains on investments
13
49,126
17,526
66,652
Net income and movement in funds
195,860
44,194
240,054
Reconciliation of funds:
Fund balances at 1 January 2024
1,438,859
351,869
1,790,728
Fund balances at 31 December 2024
1,634,719
396,063
2,030,782
JEWS FOR JESUS
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 12 -
2025
2024
Notes
£
£
£
£
Fixed assets
Property, plant and equipment
15
2,038,382
9,103
Investments
16
397,813
371,439
2,436,195
380,542
Current assets
Inventories
17
6,835
7,923
Trade and other receivables
18
97,455
119,360
Cash at bank and in hand
381,513
1,555,483
485,803
1,682,766
Current liabilities
19
(101,112)
(32,526)
Net current assets
384,691
1,650,240
Total assets less current liabilities
2,820,886
2,030,782
Non-current liabilities
20
(787,204)
-
Net assets
2,033,682
2,030,782
The funds of the trust
Restricted income funds
23
-
396,063
Unrestricted funds
24
2,033,682
1,634,719
2,033,682
2,030,782
The financial statements were approved by the trustees on 18 September 2026
A Abramson (Chairman)
P  Beresford
Trustee
Trustee
Company registration number 05362994 (England and Wales)
JEWS FOR JESUS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 13 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
29
(4,499)
85,671
Investing activities
Purchase of property, plant and equipment
(2,046,130)
(7,163)
Proceeds from disposal of investment property
-
298,120
Purchase of other investments
(35,494)
(749,897)
Proceeds from disposal of other investments
31,311
1,464,512
Investment income received
37,557
38,339
Net cash (used in)/generated from investing activities
(2,012,756)
1,043,911
Financing activities
Proceeds from new bank loans
850,000
-
Repayment of bank loans
(6,715)
-
Net cash generated from financing activities
843,285
-
Net (decrease)/increase in cash and cash equivalents
(1,173,970)
1,129,582
Cash and cash equivalents at beginning of year
1,555,483
425,901
Cash and cash equivalents at end of year
381,513
1,555,483
JEWS FOR JESUS
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 14 -
1
Accounting policies
Company information

Jews For Jesus is a charitable company limited by guarantee incorporated in England and Wales. The registered office is Caladine Limited, Chantry House, 22 Upperton Road, Eastbourne, East Sussex, BN21 1BF.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the trust' Memorandum and Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The trust is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the trust. Monetary amounts in these financial statements are rounded to the nearest £.

The accounts have been prepared under the historical cost convention, modified to include the revaluation of fixed asset investments and inventories at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the trust has adequate resources to continue in operational existence for the foreseeable future, and no material uncertainties exist regarding this assumption. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income
Income is recognised when the trust is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the trust has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the trust has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5
Expenditure

Expenditure is recognised on an accruals basis as a liability as incurred and is apportioned to the appropriate cost centre.

1.6
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

JEWS FOR JESUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies (Continued)
- 15 -
Depreciation of tangible fixed assets is provided at rates, which are calculated to write off the cost of the assets over their anticipated useful life, as follows:
Freehold buildings
2% on cost
Computer equipment
33.33% on cost
Fixtures and equipment
20% on cost

Freehold land and buildings are stated at cost. Land is not depreciated and is valued as the difference between the initial purchase price and the building's initial reinstatement value. The building cost comprises its initial reinstatement value plus capital expenditure incurred to prepare the property for charitable operations. Depreciation is charged on the building at a rate of 2% per annum on cost.

 

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Items costing less than £500 are not capitalised.

1.7
Non-current investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.8
Impairment of non-current assets

At each reporting end date, the trust reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9
Inventories

Stock of products are valued at cost less provision for slow moving and obsolete items.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.10
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.11
Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Basic financial assets include trade and other receivables and cash and bank balances. Basic financial liabilities including trade and other payables where trade payables are obligations to pay for goods or services that have been acquired on the ordinary course of operations from suppliers.

1.12
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the trust is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

JEWS FOR JESUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies (Continued)
- 16 -
1.13
Retirement benefits

The trust operates a defined contributions pension scheme. Contributions are charged in the financial statements as they become payable in accordance with the rules of the scheme.

1.14
Foreign exchange
Assets and liabilities in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the result for the year.
2
Critical accounting estimates and judgements

In the application of the trust’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
972,361
29,281
1,001,642
1,087,464
29,261
1,116,725
Legacies
40,231
-
40,231
62,804
-
62,804
Grants
-
-
-
3,500
-
3,500
1,012,592
29,281
1,041,873
1,153,768
29,261
1,183,029
Donations and gifts
Donations from individuals
460,804
29,281
490,085
505,114
29,261
534,375
Regular Church support
45,465
-
45,465
25,240
-
25,240
Donations at Church meetings
13,307
-
13,307
11,102
-
11,102
Gift Aid recovered
73,416
-
73,416
77,258
-
77,258
Jews For Jesus International income
379,369
-
379,369
468,750
-
468,750
972,361
29,281
1,001,642
1,087,464
29,261
1,116,725
JEWS FOR JESUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 17 -
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Sale of goods
3,304
1,473
5
Income from investments
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Dividends receivable
9,134
319
9,453
16,419
7,550
23,969
Interest receivable
17,168
10,936
28,104
11,396
2,974
14,370
26,302
11,255
37,557
27,815
10,524
38,339
6
Expenditure on raising funds
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Fundraising and publicity
Newsletter and mailings
48,496
-
48,496
51,784
-
51,784
Promotion and advertising
1,243
-
1,243
1,464
-
1,464
49,739
-
49,739
53,248
-
53,248
Investment management
2,500
339
2,839
4,435
2,414
6,849
Total costs
52,239
339
52,578
57,683
2,414
60,097
JEWS FOR JESUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 18 -
7
Expenditure on charitable activities
Charitable activities
Charitable activities
2025
2024
£
£
Direct costs
Staff costs
397,018
364,595
Depreciation and impairment
16,851
4,549
Other staff costs
2,201
747
Missionary travel, accommodation and subsistence
78,056
71,140
Rent and lease premium
40,134
66,770
Service charge and maintenance
14,627
3,105
Light, heat, rates and water
12,525
7,017
Insurance
2,428
3,610
Outside office services
132,029
159,931
Other evangelism costs
65,297
84,445
Subscriptions
10,978
4,690
Mortgage interest
28,550
-
800,694
770,599
Grant funding of activities (see note 8)
56,682
59,033
Share of support and governance costs (see note 9)
Support
150,881
119,218
Governance
41,190
40,492
1,049,447
989,342
Analysis by fund
Unrestricted funds
1,044,191
978,639
Restricted funds
5,256
10,703
1,049,447
989,342
8
Grants payable
Charitable activities
Charitable activities
2025
2024
£
£
Grants to institutions:
Funding of Jews for Jesus missionaries abroad
56,682
59,033
JEWS FOR JESUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 19 -
9
Support costs allocated to activities
2025
2024
£
£
Staff costs
115,309
91,564
Printing, postage and stationery
12,274
13,624
Telephone and internet
13,610
4,798
Bank and credit card charges
6,016
6,899
Equipment repairs and renewals
1,276
1,762
Support training
2,396
29
Sundry
-
542
Governance costs
41,190
40,492
192,071
159,710
Analysed between:
Charitable activities
192,071
159,710
2025
2024
Governance costs comprise:
£
£
Audit fees
5,520
4,800
Accountancy and payroll
5,280
5,160
Legal and professional
50
15,412
Bookkeeping and other services
20,400
15,120
Finance costs
9,940
-
41,190
40,492
10
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable to the charity's auditor:
- for the audit of the charity's financial statements
5,520
4,800
- for tax advisory services
1,440
1,440
- for other financial services
24,240
18,600
Depreciation of owned property, plant and equipment
16,851
4,549
Loss on disposal of investment property
-
1,880
11
Trustees

Patrick Beresford received £60,000 (2024: £60,000) for consultancy services in the year. His wife received £4,270 (2024: £4,400) for consultancy services in the year. The authority for these payments is contained within the Charity's Memorandum and Articles of Association and non‑conflicted trustees set and review remuneration.

 

None of the other trustees (or any persons connected with them) received any remuneration or benefits from the trust during the year.

JEWS FOR JESUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 20 -
12
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Missionaries
8
8
Support
2
2
Total
10
10
Employment costs
2025
2024
£
£
Wages and salaries
420,879
379,058
Social security costs
42,597
35,051
Other pension costs
48,851
42,050
512,327
456,159

 

The number of employees whose annual remuneration was more than £60,000 is as follows:
2025
2024
Number
Number
£60,000 - £69,999
1
2
£70,000 - £79,999
1
-
Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2025
2024
£
£
Aggregate compensation
178,096
150,795
JEWS FOR JESUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 21 -
13
Gains and losses on investments
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Gains/(losses) arising on:
£
£
£
£
£
£
Revaluation of investments
21,926
-
21,926
19,825
-
19,825
Sale of investments
265
-
265
31,181
17,526
48,707
Sale of investment properties
-
-
-
(1,880)
-
(1,880)
22,191
-
22,191
49,126
17,526
66,652
14
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

15
Property, plant and equipment
Freehold buildings
Computer equipment
Fixtures and equipment
Total
£
£
£
£
Cost
At 1 January 2025
-
29,931
1,721
31,652
Additions
2,046,130
-
-
2,046,130
At 31 December 2025
2,046,130
29,931
1,721
2,077,782
Depreciation and impairment
At 1 January 2025
-
21,852
697
22,549
Depreciation charged in the year
12,742
3,765
344
16,851
At 31 December 2025
12,742
25,617
1,041
39,400
Carrying amount
At 31 December 2025
2,033,388
4,314
680
2,038,382
At 31 December 2024
-
8,079
1,024
9,103
JEWS FOR JESUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 22 -
16
Fixed asset investments
Listed investments
£
Cost or valuation
At 1 January 2025
371,439
Additions
35,494
Valuation changes
21,926
Disposals
(31,046)
At 31 December 2025
397,813
Carrying amount
At 31 December 2025
397,813
At 31 December 2024
371,439
Fixed asset investments revalued

All fixed assets investments are publicly traded and held at fair value at the balance sheet date.

17
Inventories
2025
2024
£
£
Finished goods and goods for resale
6,835
7,923

Stock represents books, CDs and DVDs for resale.

18
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Other receivables
80,494
97,738
Prepayments and accrued income
16,961
21,622
97,455
119,360

 

JEWS FOR JESUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 23 -
19
Current liabilities
2025
2024
Notes
£
£
Bank loans
21
56,081
-
Other taxation and social security
12,815
-
Trade payables
669
-
Other payables
19,033
21,349
Accruals and deferred income
12,514
11,177
101,112
32,526
20
Non-current liabilities
2025
2024
Notes
£
£
Bank loans
21
787,204
-
21
Borrowings
2025
2024
£
£
Bank loans
843,285
-
Payable within one year
56,081
-
Payable after one year
787,204
-
Amounts included above which fall due after five years:
Payable by instalments
(614,445)
-

The long-term loans are secured by fixed charges over the property acquired in Barnet, London.

The mortgage was offered to the Charity at Kingdom Bank's Residential Gospel Partner Rate of 5.40% over the initial 5 year period. After which, the interest is due to increase to a variable rate of 8.05%. Repayments are linked to the rate of interest as set by the Bank of England and therefore are subject to change. The term of borrowing set out by the bank is 30 years from commencement of the Mortgage, which took place on the 19th May 2025. The full value of the Mortgage was utilised towards the acquired property as specified by the loan agreement. The loan is secured by a fixed charge over the property itself.

JEWS FOR JESUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 24 -
22
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
48,851
42,050

The trust operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the trust in an independently administered fund.

23
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 January 2025
Incoming resources
Resources expended
Transfers
Gains and losses
At 31 December 2025
£
£
£
£
£
£
Old Building fund
269,827
4,384
(241)
(273,970)
-
-
New Building fund
126,236
30,950
(152)
(157,034)
-
-
Israeli Crisis Relief fund
-
4,682
(4,682)
-
-
-
Ukraine Crisis Relief fund
-
520
(520)
-
-
-
396,063
40,536
(5,595)
(431,004)
-
-
Previous year:
At 1 January 2024
Incoming resources
Resources expended
Transfers
Gains and losses
At 31 December 2024
£
£
£
£
£
£
Old Building fund
249,417
5,426
(1,651)
-
16,635
269,827
New Building fund
102,452
23,978
(1,085)
-
891
126,236
Israeli Crisis Relief fund
-
9,857
(9,857)
-
-
-
Ukraine Crisis Relief fund
-
524
(524)
-
-
-
351,869
39,785
(13,117)
-
17,526
396,063
JEWS FOR JESUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
23
Restricted funds (Continued)
- 25 -

Old Building Fund

This original appeal was utilised to raise funds to purchase a building in Camden Town for the European Headquarters. Upon its sale in 2014 the original donated money and the gain on sale relating to the restricted giving constituted the fund balance for alternative building accommodation. This was invested and the fund includes the subsequent investment income and gains and losses.

 

New Building Fund

This fund was established to raise monies to acquire new premises in London for offices and housing for missionaries to enable them to carry out pastoral and evangelistic duties more effectively.

 

Both the Old and New Building Funds were fully deployed toward the purchase of the property in Barnet, London. Because the acquisition met all donor-imposed restrictions, the balances were transferred to General Funds.

 

Israeli Crisis Response fund

This fund represents monies given by Jews for Jesus donors to help aid those effected by the conflicts in Israel. The money is used to provide care packages, food and other necessities as well as providing housing to those who have been misplaced as a result of the violence.

 

Ukraine Crisis Relief fund

This fund represents monies given by Jews for Jesus donors to support relief work in Ukraine and to help Jewish people affected by the war in Ukraine.

24
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 January 2025
Incoming resources
Resources expended
Transfers
Gains and losses
At 31 December 2025
£
£
£
£
£
£
Legacy reserve
678,841
8,791
(2,574)
36,645
22,191
743,894
General funds
955,878
1,033,407
(1,093,856)
394,359
-
1,289,788
1,634,719
1,042,198
(1,096,430)
431,004
22,191
2,033,682
Previous year:
At 1 January 2024
Incoming resources
Resources expended
Transfers
Gains and losses
At 31 December 2024
£
£
£
£
£
£
Legacy reserve
596,048
6,692
(2,019)
56,524
21,596
678,841
General funds
842,811
1,176,364
(1,034,303)
(56,524)
27,530
955,878
1,438,859
1,183,056
(1,036,322)
-
49,126
1,634,719

Legacy Reserve Fund

This is a designated fund setting aside monies received by legacies as a reserve fund in accordance with Charity Commission best practice. The transfers represents legacies received and designated during the year.

JEWS FOR JESUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 26 -
25
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 December 2025:
Property, plant and equipment
2,038,382
-
2,038,382
Investments
397,813
-
397,813
Current assets/(liabilities)
384,691
-
384,691
Long term liabilities
(787,204)
-
(787,204)
2,033,682
-
2,033,682
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 December 2024:
Property, plant and equipment
9,103
-
9,103
Investments
371,439
-
371,439
Current assets/(liabilities)
1,254,177
396,063
1,650,240
1,634,719
396,063
2,030,782
26
Operating lease commitments
Lessee

At the reporting end date the trust had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within one year
-
25,750
27
Affiliated charities

Jews for Jesus (UK) works closely with its independent counterparts in the United States of America (Jews for Jesus (USA)), France, Germany, Israel, Switzerland and Ukraine.

JEWS FOR JESUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 27 -
28
Related party transactions

The trust is controlled by the Trustees. The trust liaises with the European Board and benefits from general oversight provided by Jews for Jesus USA (a non profit organisation, US charter number 00689209). A Abramson, trustee, is also the Executive Director and CEO of Jews for Jesus USA.

 

In the ordinary course of operations, Jews for Jesus USA collects donations from overseas individuals intended for UK missionaries and remits these funds to the trust. Conversely, the trust collects and remits funds on behalf of Jews for Jesus USA. At 31 December 2025, the amount due from Jews for Jesus USA was £57,075 (2024: £81,415).

 

Similar collection and remittance transactions take place with other affiliated Jews for Jesus entities worldwide.

29
Cash (absorbed by)/generated from operations
2025
2024
£
£
Surplus for the year
2,900
240,054
Adjustments for:
Investment income recognised in statement of financial activities
(37,557)
(38,339)
(Gain)/loss on disposal of investment property
-
1,880
Gain on disposal of investments
(265)
(48,707)
Fair value gains and losses on investments
(21,926)
(19,825)
Depreciation and impairment of property, plant and equipment
16,851
4,549
Movements in working capital:
Decrease/(increase) in inventories
1,088
(1,423)
Decrease/(increase) in trade and other receivables
21,905
(57,872)
Increase in trade and other payables
12,505
5,354
Cash (absorbed by)/generated from operations
(4,499)
85,671
30
Analysis of changes in net debt
At 1 January 2025
Cash flows
At 31 December 2025
£
£
£
Cash at bank and in hand
1,555,483
(1,173,970)
381,513
Loans falling due within one year
-
(56,081)
(56,081)
Loans falling due after more than one year
-
(787,204)
(787,204)
1,555,483
(2,017,255)
(461,772)
31
Non-audit services provided by auditor

In common with many charities of our size and nature we use our auditor to assist with the preparation of the financial statements, management accounts, bookkeeping and payroll services.

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