EGISTERED

HARITY

. 1085157

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

EPORT AND

INANCIAL

TATEMENTS

FOR THE

EAR

NDED

31 A

UGUST

2006

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

ONTENTS OF THE

INANCIAL

TATEMENTS

OR THE

EAR

NDED

31 A

UGUST

2006

LEGAL AND ADMINISTRATIVE INFORMATION............................................................................................ 2

TRUSTEES’ ANNUAL REPORT............................................................................................................................. 3

INDEPENDENT EXAMINER’S REPORT ON THE FINANCIAL STATEMENTS ......................................... 6

STATEMENT OF FINANCIAL ACTIVITIES ....................................................................................................... 7

BALANCE SHEET..................................................................................................................................................... 8

NOTES TO THE ACCOUNTS ................................................................................................................................. 9

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

EGAL AND

DMINISTRATIVE

NFORMATION

OR THE

EAR

NDED

31 A

UGUST

2006

CHARITY NAME AND NUMBER
The European Association of Jehovah’s Christian Witnesses
Charity No. 1085157

TRUSTEES

David Birch
Rollo Michael Trevor Clive Burgess
David John Carpenter
Marcel Gillet
Robin Augustus Williams
Geoffrey Young

CORRESPONDENCE ADDRESS

IBSA House
The Ridgeway
London
NW7 1RN

PROFESSIONAL ADVISERS
B

ANKERS

Barclays Bank Plc,
Hampstead and Whetstone Corporate Banking Centre
PO Box 12820
London
N20 0WE

EGAL

DVISER

R Cook
Solicitor
Lowood House
Partingdale Lane
London
NW7 1NS

NDEPENDENT

XAMINER

Paul Owen FCCA
28 Richmond Court
Pickering Gardens
London
N11 3QJ

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

RUSTEES

’

ANNUAL REPORT

OR THE

EAR

NDED

31 A

UGUST

2006

History, Objectives and activities of the Association

The objects of the Association, contained in its Memorandum, the governing document of the charity, are to
advance from the continent of Europe, the Christian religion as practised by that body of Christians called Jehovah’s
Christian Witnesses (more commonly known as Jehovah’s Witnesses) by:
Promoting the preaching, teaching and dissemination of the gospel of God’s Kingdom under Jesus Christ to all
nations as a witness to the name, word and supremacy of Almighty God, Jehovah.
Promoting Christian missionary work.
Providing, maintaining and building places of meeting for public Christian worship.
Advancing religious education.
Providing and promoting spiritual assistance anywhere in the world, in particular to the poor, the homeless and the
sick and to those suffering from the effects of natural or manmade disasters and in other times of need.

The Association appointed a Religious Freedom Subcommittee in November 2003 whose purpose is to promote the
objects of the Association, primarily by researching and considering threats or apparent threats to religious freedom
in Europe. Where, in the opinion of the Religious Freedom Subcommittee, such threats to religious freedom may
inhibit the pursuit of the Association’s objects, the Religious Freedom Subcommittee will, subject to the policy
approved by the trustees, take steps as considered to be appropriate. The achievements of the Religious Freedom
Subcommittee are reviewed later in the report.

The charity does not engage in fund-raising activities but relies on unsolicited grants from persons interested in
promoting the work of the charity. Historically, the charity has received donations from associations located on the
European continent, and it is expected that this will continue.

The year has been eventful and much has been accomplished due to the work of the charity volunteers. The trustees
wish to express their appreciation for the support given the Association by many volunteers. The trustees are
gratified by the willingness of the many volunteers who continue to support the Association’s objects and activities.

Management and Governance arrangements

The charity is UK based, with its registered address in London. The trustees act as a Management Committee
having responsibility for the administration and decision making for the charity. The Committee meets whenever
required, but not less than twice a year. Two trustees are in daily contact with the charities representing Jehovah’s
Witnesses in the United Kingdom and by this means, are kept informed of the current needs of Jehovah’s Witnesses
worldwide.

The trustees in office during the period and at the date of this report are set out on page 2.

Trustees are elected annually at the Annual General Meeting of the charity held in the month of January each year,
or as soon as practical thereafter. Nominations for the election of trustees are made by members of the charity.
Should nominations exceed vacancies, election shall be by ballot.

The recruitment and induction of a new trustee is arranged as follows: On an annual basis, the trustees review
potential candidates, if appropriate. These are required to be appointed elders in congregations of Jehovah’s
Witnesses. Their abilities are evaluated by means of the trustees’ personal knowledge of the candidates, or by a
personal qualifications report provided by elders with the knowledge of the individuals. Training is arranged as part
of the meetings of the trustees, and this will include the charity’s policies when appropriate. This is supplemented
by an annual training session provided by the independent examiner.

The Association works closely with other legally registered charities used to promote the activities of Jehovah’s
Witnesses. These charities will inform the Association of their needs, and if funds are available and the request
conforms to the stated charitable objects, the Management Committee will consider the request.

The risks facing the Association are reviewed on an ongoing basis and the trustees believe that by maintaining the
free reserves at levels stated in the reserves policy, this will provide sufficient resources in the event of adverse
conditions. The trustees have also examined other operational and business risks that it faces and confirm that
systems are in place to mitigate the significant risks. This includes an ongoing internal audit programme designed
to review controls over key financial systems. The internal auditor has a set agenda to pursue throughout the year.
The internal financial controls ensure that financial reports accurately represent all transactions, provide reasonable
assurance the finances have been used for their intended purpose, and verify that proper controls and procedures are
in place and have been adhered to so that the figures are recorded accurately and the accounts are in balance.

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

RUSTEES

’

ANNUAL REPORT

ONTINUED

)

OR THE

EAR

NDED

31 A

UGUST

2006

Achievements and performance of the Association

One of the objects of the Association is to promote religious education by supporting the activities of Jehovah’s
Witnesses. The trustees were therefore pleased to be able, in June 2006, to financially assist the Administrative
Office of Jehovah's Witnesses in the Republic of Kazakhstan, specifically to help cover the ongoing administrative
expenses of Jehovah's Witnesses and the planned construction of an educational facility in Kazakhstan. The above
donation will also enable local congregations of Jehovah’s Witnesses in that country to share fully in promoting and
preaching the good news of God’s Kingdom and teaching principles of Christian living which include respect for
secular authority, persons and property and the maintenance of personal morality and family values and other facets
of Christianity.

During the year, the Religious Freedom Subcommittee was very active in supporting the human rights of Jehovah’s
Witnesses with respect to the freedom of religion. In particular, the Religious Freedom Subcommittee concerned
itself with the problem of freedom of religion for Jehovah’s Witnesses in the countries of Eritrea, Uzbekistan,
Russia, Turkmenistan, Armenia and Turkey. On behalf of Jehovah’s Witnesses in those countries, the Sub-
committee made contact with the OSCE, the Council of Europe, the European Parliament and the European Court of
Human Rights and government officials responsible for the administration of human rights in the countries
concerned. The Subcommittee has been pro-active in assuring representatives of these governments and institutions
that Jehovah’s Witnesses do not represent any danger to state institutions. Around the world, Jehovah’s Witnesses
are known as peaceful citizens, conscientious and law-abiding people whose worship is based on the sacred Bible
and the love of Christ and is designed to promote peaceful relationships with fellow citizens and the state in which
they live. Authorities of many countries acknowledge the fact that Jehovah’s Witnesses are a religion in the fullest
sense of the term and this actively contributes to the development of society. The European Court of Human Rights
has confirmed that the religion of Jehovah’s Witnesses constitutes a “known religion”. It is hoped that the ongoing
contact and dialogue with the institutions of the European Community and the relevant governmental institutions of
the states involved will lead to a greater understanding of the position of Jehovah’s Witnesses and encourage the
relevant states to defend the fundamental freedoms and protect the human rights of Jehovah’s Witnesses.

In supporting the religious freedoms of Jehovah’s Witnesses, the Association, through the work of Jehovah’s
Witnesses in the community, continues to promote practical advice on law-abiding citizenship, targeted workable
family values for modern living and Christian tolerance in a multi-cultural society.

Financial Review, Investment policy and reserves

During the year the Association continued to receive support from Jehovah’s Witnesses in Portugal. The sum of
£59,640 was received specifically for the purpose of assisting Jehovah’s Witnesses in Eastern Europe. The total
income, including investment income, was £61,569.

During the year the Association has been pleased to make the following donation: In June 2006 the sum of
US$221,109.10 (£120,310) was sent to the Administrative Offices of Jehovah's Witnesses in the Republic of
Kazakhstan, specifically to help cover the ongoing administrative expenses of Jehovah's Witnesses and the planned
construction of an educational facility in Kazakhstan.

At the end of the financial year, the funds of the charity were £22,321. The trustees of the Association continue to
keep in contact with the Governing Body of Jehovah’s Witnesses and will inform them of the Association’s ability
to make further modest donations in line with the charity’s charitable objects.

In June 2006, the trustees were informed by the office of Jehovah’s Witnesses in Portugal, that the fund to assist
Jehovah’s Witnesses in Eastern Europe was being wound-up and that further donations to the Association from that
fund would cease. The trustees made a grant to the Administrative Office of Jehovah’s Witnesses in the Republic of
Kazakhstan representing the balance in the restricted fund known as the Eastern Europe Fund. It was agreed that
this fund would be wound-up and any future donors to the work of the Association would be advised that the
donations would be held for the general purposes of the Association which would include not only the work of
Jehovah’s Witnesses in Eastern Europe, but also for the benefit of Jehovah’s Witnesses worldwide.

The trustees have examined the requirement for free reserves which are those unrestricted funds not invested in
fixed assets designated for specific purposes or otherwise committed. The trustees consider that the method of
carrying out the objects of the charity will be principally by means of one-off grants rather than long-term or short-
term grant funded projects. The reserves can be kept to a minimum. The trustees will retain the sum of £5,000 as
an unrestricted free reserve.

Funds will be invested diversely between several major financial institutions using Money Market instruments. Any
donated Stocks and Shares will be managed or sold according to professional advice on the soundness of the
institution and in harmony with our Christian principles.

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

RUSTEES

’

ANNUAL REPORT

ONTINUED

)

OR THE

EAR

NDED

31 A

UGUST

2006

Future Plans

The trustees intend to keep providing grants to further the charity’s objects as funds build up. Although the charity
has a policy of not engaging in fund-raising, it will indicate its financial position, from time to time, to other
charities representing Jehovah’s Witnesses in the United Kingdom. If there is a need for funds in order to carry out
the charity’s objects, the Association will request assistance from the charities mentioned.

The Religious Freedom Subcommittee continues to be busy and it is expected that the Association will need to
continue an ongoing dialogue on behalf of Jehovah’s Witnesses in the countries referred to previously. The Sub-
committee has confirmed that its volunteers continue to be available to the Association and are able to handle the
present workload.

Statement of trustees’ responsibilities

Charity law requires the trustees to prepare financial statements for each financial year which show a true and fair
view of the state of affairs of the charity and its financial activities for that period. In preparing those financial
statements, the trustees are required to:

•

select suitable accounting policies and then apply them consistently;

•

make judgements and estimates that are reasonable and prudent;

•

state whether applicable accounting standards and statements of recommended practice have been followed,
subject to any 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 charity
will continue in operational existence.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any
time the financial position of the charity and to enable them to ensure that the financial statements comply with the
Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.

Independent Examiner

The trustees intend to ask the existing independent examiner to undertake the independent examination of the
Association in the following year.

Declaration
I declare, in my capacity of charity trustee, that the trustees have approved the report above and have authorised me
to sign it on their behalf.

7 November 2006

AVID

ARPENTER

ATE

ECRETARY

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

NDEPENDENT

XAMINER

’

EPORT ON THE

INANCIAL

TATEMENTS

OR THE

EAR

NDED

31 A

UGUST

2006

Report to the trustees of The European Association of Jehovah’s Christian Witnesses on the financial statements for
the year ended 31 August 2006, set out on pages 7 to 9.

Respective Responsibilities of Trustees and Examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an
audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Act)) and that an independent
examination is needed.
It is my responsibility to:

•

Examine the accounts (under section 43 of the Act);

•

To follow the procedures laid down in the General Directions given by the Charity Commissioners (under
section 43(7)(b) of the Act); and

•

To state whether particular matters have come to my attention.

Basis of Independent Examiner’s Statement
My examination was carried out in accordance with General Directions given by the Charity Commissioners. An
examination includes a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and
seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all
the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.

Independent Examiner’s Statement
In connection with my examination, no matter has come to my attention:

which gives me reasonable cause to believe that, in any material respect, the trustees have not met the
requirements to ensure that:

proper accounting records are kept (in accordance with section 41 of the Act); and

accounts are prepared which agree with the accounting records and comply with the accounting
requirements of the Act; or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to
be reached.

7 November 2006

AUL

WEN

FCCA

28 Richmond Court
Pickering Gardens
London
N11 3QJ

ATE

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

TATEMENT OF

INANCIAL

CTIVITIES

OR THE

EAR

NDED

31 A

UGUST

2006

Unrestricted

funds

Restricted

funds

Total

this year

Total

31.08.2005

OTE

(£)

INCOMING RESOURCES

Voluntary income

59,640

111,878

Investment income

972

957

1,929

850

Other incoming resources

1,388

Total incoming resources

972

60,597

61,569

114,116

RESOURCES EXPENDED

Charitable expenditure

120,310

89,911

Governance costs

147

Total resources expended

147

120,310

120,457

89,969

Net incoming / (outgoing)
resources

825

(59,713)

(58,888)

24,147

Total funds brought forward

21,496

59,713

81,209

57,062

Total funds carried forward

22,321

81,209

UROPEAN

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’

HRISTIAN

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ALANCE

HEET

OR THE

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2006

Unrestricted

funds

As at

31.08.2005

OTE

(£)

CURRENT ASSETS

Cash at bank and in hand

22,321

81,209

NET ASSETS

22,321

81,209

FUNDS OF THE CHARITY

Unrestricted funds

22,321

21,496

Restricted funds

59,713

TOTAL FUNDS

22,321

81,209

The financial statements on pages 7 to 9 were approved by the trustees on 7 November 2006 and signed on their
behalf by:

HAIRMAN

REASURER

UROPEAN

SSOCIATION OF

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ITNESSES

OTES TO THE

CCOUNTS

OR THE

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2006

ACCOUNTING POLICIES

a) Basis of accounting
These accounts have been prepared on the basis of historic cost in accordance with:

•

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

•

and with Accounting Standards;

•

and with the Charities Act 1993.

b) Change in basis
There has been no change to the accounting policies.

c) Recognition of incoming resources

These are included in the Statement of Financial Activities (SoFA) when:

•

the charity becomes entitled to the resources;

•

the trustees are virtually certain they will receive the resources; and

•

the monetary value can be measured with sufficient reliability.

d) Investment Income
This is included in the accounts when receivable.

e) Liability Recognition
Generally liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the
expenditure.

f) Governance costs
These include costs of running the charity and costs associated with constitutional and statutory requirements.

2)

RESTRICTED FUNDS

The Eastern Europe Fund was established to help with the work of Jehovah’s Witnesses in Eastern Europe. The
whole of the expenditure from this restricted fund was for the specific purposes of this restricted fund. This fund
was wound up in June 2006, therefore all funds on hand as at 31 August 2006 are unrestricted.

Eastern

Europe Fund

(£)

Fund balance brought forward

59,713

Incoming resources

60,597

Outgoing resources

(120,310)

Closing balance

EGISTERED

HARITY

. 1085157

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

EPORT AND

INANCIAL

TATEMENTS

FOR THE

EAR

NDED

31 A

UGUST

2007

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

ONTENTS OF THE

INANCIAL

TATEMENTS

OR THE

EAR

NDED

31 A

UGUST

2007

LEGAL AND ADMINISTRATIVE INFORMATION…………………………………………………………….2

TRUSTEES’ ANNUAL REPORT…………………………………………………………………………………..3

INDEPENDENT EXAMINER’S REPORT ON THE FINANCIAL STATEMENTS…………………………..5

STATEMENT OF FINANCIAL ACTIVITIES……………………………………………………………………6

BALANCE SHEET………………………………………………………………………………………………..…7

NOTES TO THE ACCOUNTS……………………………………………………………………………………8

UROPEAN

SSOCIATION OF

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’

HRISTIAN

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EGAL AND

DMINISTRATIVE

NFORMATION

OR THE

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2007

CHARITY NAME AND NUMBER
The European Association of Jehovah’s Christian Witnesses
Charity No. 1085157

TRUSTEES

David Birch
Rollo Michael Trevor Clive Burgess (Treasurer)
David John Carpenter (Secretary)
Marcel Gillet
Robin Augustus Williams
Geoffrey Young (Chairman)

CORRESPONDENCE ADDRESS

IBSA House
The Ridgeway
LONDON
NW7 1RN

PROFESSIONAL ADVISERS
B

ANKERS

Barclays Bank PLC
Barnet & Hampstead Business Banking
PO Box 12820
Whetstone
LONDON
BX3 2BB

EGAL

DVISER

Richard Cook
Solicitor
Lowood House
Partingdale Lane
LONDON
NW7 1NS

NDEPENDENT

XAMINER

Paul Owen FCCA
28 Richmond Court
Pickering Gardens
LONDON
N11 3QJ

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

RUSTEES

’

ANNUAL REPORT

OR THE

EAR

NDED

31 A

UGUST

2007

History, Objectives and Activities of the Association

The Association is an unincorporated registered charity governed by its Constitution, which was adopted on 23
January 2001. The charity was registered on 22 February 2001, with registered number 1085157. It is based in the
United Kingdom, its principal address being: IBSA House, The Ridgeway, London, NW7 1RN.

The objects of the Association, contained in its Constitution, are to advance from the continent of Europe the
Christian religion as practised by that body of Christians called Jehovah’s Christian Witnesses (more commonly
known as Jehovah’s Witnesses) by:

Promoting the preaching, teaching and dissemination of the gospel of God’s Kingdom under Jesus Christ
to all nations as a witness to the name, word and supremacy of Almighty God, Jehovah.

Promoting Christian missionary work.

Providing, maintaining and building places of meeting for public Christian worship.

Advancing religious education.

Providing and promoting spiritual assistance anywhere in the world, in particular to the poor, the
homeless and the sick and to those suffering from the effects of natural or manmade disasters and in other
times of need.

The charity does not engage in fund-raising activities but relies on unsolicited grants from persons interested in
promoting the work of the charity. Historically, the charity has received donations from associations located in the
United Kingdom and on the European continent.

Management and Governance Arrangements

The trustees act as a Management Committee having responsibility for the administration and decision making for
the charity. The Committee meets whenever required, but not less than twice a year. Two trustees are in daily
contact with the charities representing Jehovah’s Witnesses in the United Kingdom and by this means are kept
informed of the current needs of Jehovah’s Witnesses worldwide.

The trustees in office during the period and at the date of this report were: David Birch, Rollo Burgess, David
Carpenter, Marcel Gillet, Robin Williams, and Geoffrey Young.

Trustees are elected annually at the Annual General Meeting of the charity held each year in the month of January,
or as soon as practical thereafter. Nominations for the election of trustees are made by members of the charity.
Should nominations exceed vacancies, election shall be by ballot. Nominees are required to be appointed elders in
congregations of Jehovah’s Witnesses. Their abilities are evaluated by means of the member’s/trustees’ personal
knowledge of the candidates, or by a Personal Qualifications Report provided by elders with such knowledge.
Training is arranged as part of the meetings of the trustees.

Achievements and Performance of the Association

One of the objects of the Association is to promote religious education by supporting the activities of Jehovah’s
Witnesses. The trustees were therefore pleased to be able, in August 2007, to financially assist the Administrative
Office of Jehovah's Witnesses in the Republic of Kazakhstan. Specifically, the funds will be used to help cover the
ongoing administrative expenses of the Administrative Office, and will enable local congregations of Jehovah’s
Witnesses in that country to share fully in promoting and preaching the good news of God’s Kingdom and teaching
principles of Christian living which include respect for secular authority, persons and property and the maintenance
of personal morality and family values and other facets of Christianity.

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

RUSTEES

’

ANNUAL REPORT

ONTINUED

)

OR THE

EAR

NDED

31 A

UGUST

2007

During the year the Association, mainly through its Religious Freedom Subcommittee, was very active in
supporting the human rights of Jehovah’s Witnesses with respect to the freedom of religion. On behalf of Jehovah’s
Witnesses in Armenia, Azerbaijan, Bulgaria, Egypt, Eritrea, France, Greece, Kazakhstan, Russia, Turkey,
Turkmenistan and Uzbekistan, the Association made contact with representatives of the OSCE, the Council of
Europe, the European Parliament, the European Court of Human Rights, and government officials responsible for
the administration of human rights. The Association has been pro-active in assuring representatives of these
governments and institutions that Jehovah’s Witnesses do not represent any danger to state institutions and
encouraged a number of governments to adhere to their international commitments by respecting the rights of
conscientious objectors.

Around the world, Jehovah’s Witnesses are known as peaceful citizens, conscientious and law-abiding people
whose worship is based on the sacred Bible and the love of Christ, and is designed to promote peaceful relationships
with fellow citizens and the state in which they live. Authorities of many countries acknowledge the fact that
Jehovah’s Witnesses are a religion in the fullest sense of the term and that they actively contribute to the
development of society. It is hoped that the ongoing contact and dialogue with the institutions of the European
Community and the relevant governmental institutions of the states involved will lead to a greater understanding of
the position of Jehovah’s Witnesses and encourage the relevant states to defend the fundamental freedoms and
protect the human rights of Jehovah’s Witnesses.

In supporting the religious freedoms of Jehovah’s Witnesses, the Association, through the work of Jehovah’s
Witnesses in the community, continues to promote practical advice on law-abiding citizenship, targeted workable
family values for modern living, and Christian tolerance in a multi-cultural society.

Financial Review, Policies and Reserves

During the year the Association continued to receive support in the sum of £33,664, which enabled it to donate
£24,579 to the Administrative Offices of Jehovah's Witnesses in the Republic of Kazakhstan. At the end of the
financial year, the funds of the charity were £32,221.

Our grant making policy is as follows: From time to time, the Management Committee receives requests from the
Governing Body of Jehovah’s Witnesses to consider helping Jehovah’s Witnesses in countries where a need exists.
The Committee will first satisfy itself that the expenditure will further the objects of the Association and, after
confirming that it has sufficient funds available, the Committee will agree to the grant. The trustees of the
Association continue to keep in contact with the Governing Body of Jehovah’s Witnesses and will inform them of
the Association’s ability to make further modest donations in line with the charity’s charitable objects.

The trustees have examined the requirement for free reserves. Considering that the method of carrying out the
objects of the charity will be principally by means of one-off grants rather than long-term or short-term grant funded
projects, the trustees believe that reserves can be kept to a minimum. The trustees will retain the sum of £5,000 as
an unrestricted free reserve. The risks facing the Association are reviewed on an ongoing basis and the trustees
believe that maintaining the free reserves at this level will provide sufficient resources in the event of adverse
conditions. The trustees have also examined other operational and business risks that it faces and confirm that
systems are in place to mitigate the significant risks.

Future Plans

The trustees intend to continue providing grants to further the charity’s objects. Although the charity has a policy of
not engaging in fund-raising, it will indicate its financial position, from time to time, to other charities representing
Jehovah’s Witnesses in the United Kingdom. If there is a need for funds in order to carry out the charity’s objects,
the Association will request assistance from these charities.

The Religious Freedom Subcommittee continues to be busy and it is expected that it will need to maintain an
ongoing dialogue on behalf of Jehovah’s Witnesses in the countries referred to above. The Subcommittee has
confirmed that its volunteers remain available to the Association and are able to handle the present workload.

Declaration

I declare, in my capacity of charity trustee, that the trustees have approved this report and have authorised me to
sign it on their behalf.

D Carpenter

6 November 2007

AVID

ARPENTER

- S

ECRETARY

ATE

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

NDEPENDENT

XAMINER

’

EPORT ON THE

INANCIAL

TATEMENTS

OR THE

EAR

NDED

31 A

UGUST

2007

Report to the trustees of The European Association of Jehovah’s Christian Witnesses on the financial statements for
the year ended 31 August 2007, set out on pages 6 to 8.

Respective Responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an
audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Act)) and that an independent
examination is needed.

It is my responsibility to:

•

Examine the accounts (under section 43 of the Act);

•

To follow the procedures laid down in the General Directions given by the Charity Commissioners (under
section 43(7)(b) of the Act); and

•

To state whether particular matters have come to my attention.

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with General Directions given by the Charity Commissioners. An
examination includes a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and
seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all
the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

which gives me reasonable cause to believe that, in any material respect, the trustees have not met the
requirements to ensure that:

proper accounting records are kept (in accordance with section 41 of the Act); and

accounts are prepared which agree with the accounting records and comply with the accounting
requirements of the Act; or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to
be reached.

P Owen

6 November 2007

AUL

WEN

FCCA

28 Richmond Court

Pickering Gardens

LONDON

N11 3QJ

ATE

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

TATEMENT OF

INANCIAL

CTIVITIES

OR THE

EAR

NDED

31 A

UGUST

2007

Unrestricted

funds

Total to

31.08.2006

OTE

(£)

INCOMING RESOURCES

Voluntary income

33,664

59,640

Investment income

722

1,929

Other incoming resources

100

Total incoming resources

34,486

61,569

RESOURCES EXPENDED

Charitable expenditure

24,579

120,310

Governance costs

147

Total resources expended

24,586

120,457

Net incoming / (outgoing) resources

9,900

(58,888)

Total funds brought forward

22,321

81,209

Total funds carried forward

32,221

22,321

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

ALANCE

HEET

OR THE

EAR

NDED

31 A

UGUST

2007

Unrestricted

funds

As at

31.08.2006

(£)

CURRENT ASSETS

Cash at bank and in hand

32,221

22,321

NET ASSETS

32,221

22,321

FUNDS OF THE CHARITY

Unrestricted funds

32,221

22,321

TOTAL FUNDS

32,221

22,321

The financial statements on pages 6 to 8 were approved by the trustees on 6 November 2007 and signed on their
behalf by:

G Young

R Burgess

HAIRMAN

REASURER

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

OTES TO THE

CCOUNTS

OR THE

EAR

NDED

31 A

UGUST

2007

ACCOUNTING POLICIES

a) Basis of accounting

These accounts have been prepared on the basis of historic cost in accordance with:

•

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

•

and with Accounting Standards;

•

and with the Charities Act 1993.

b) Change in basis

There has been no change to the accounting policies.

c) Recognition of incoming resources

These are included in the Statement of Financial Activities (SoFA) when:

•

the charity becomes entitled to the resources;

•

the trustees are virtually certain they will receive the resources; and

•

the monetary value can be measured with sufficient reliability.

d) Investment Income

This is included in the accounts when receivable.

e) Liability Recognition

Generally liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the
expenditure.

f) Governance costs

These include costs of running the charity and costs associated with constitutional and statutory requirements.

EGISTERED

HARITY

. 1085157

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

EPORT AND

INANCIAL

TATEMENTS

FOR THE

EAR

NDED

31 A

UGUST

2008

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

ONTENTS OF THE

INANCIAL

TATEMENTS

OR THE

EAR

NDED

31 A

UGUST

2008

TRUSTEES’ ANNUAL REPORT…………………………………………………………………………………..2

INDEPENDENT EXAMINER’S REPORT ON THE FINANCIAL STATEMENTS…………………………..5

STATEMENT OF FINANCIAL ACTIVITIES……………………………………………………………………6

BALANCE SHEET………………………………………………………………………………………………..…7

NOTES TO THE ACCOUNTS……………………………………………………………………………………8

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

RUSTEES

’

ANNUAL REPORT

OR THE

EAR

NDED

31 A

UGUST

2008

Legal and Administrative Information

CHARITY NAME AND NUMBER
The European Association of Jehovah’s Christian Witnesses
Charity No. 1085157

TRUSTEES

David Birch
Rollo Michael Trevor Clive Burgess (Treasurer)
David John Carpenter (Secretary)
Marcel Gillet
Robin Augustus Williams
Geoffrey Young (Chairman)

PRINCIPAL ADDRESS

IBSA House
The Ridgeway
LONDON
NW7 1RN

PROFESSIONAL ADVISERS

ANKERS

Barclays Bank PLC
Barnet & Hampstead Business Banking
PO Box 12820
Whetstone
LONDON
BX3 2BB

EGAL

DVISER

Richard Cook
Solicitor
Lowood House
Partingdale Lane
LONDON
NW7 1NS

NDEPENDENT

XAMINER

Paul Owen FCCA
28 Richmond Court
Pickering Gardens
LONDON
N11 3QJ

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

RUSTEES

’

ANNUAL REPORT

OR THE

EAR

NDED

31 A

UGUST

2008

History, Objectives and Activities of the Association

Promoting the preaching, teaching and dissemination of the gospel of God’s Kingdom under Jesus Christ to all
nations as a witness to the name, word and supremacy of Almighty God, Jehovah.

Promoting Christian missionary work.

Providing, maintaining and building places of meeting for public Christian worship.

Advancing religious education.

Providing and promoting spiritual assistance anywhere in the world, in particular to the poor, the homeless and the
sick and to those suffering from the effects of natural or manmade disasters and in other times of need.

The charity does not engage in fund-raising activities but relies on unsolicited grants from persons interested in
promoting the work of the charity. Historically, the charity has received donations from associations located in the
United Kingdom and on the European continent.

Management and Governance Arrangements

The trustees in office during the period and at the date of this report were: David Birch, Rollo Burgess, David
Carpenter, Marcel Gillet, Robin Williams, and Geoffrey Young.

Achievements and Performance of the Association

One of the objects of the Association is to promote religious education by supporting the activities of Jehovah’s
Witnesses. The trustees were therefore pleased to be able, in September 2007 and August 2008, to financially assist
the Administrative Office of Jehovah's Witnesses in the Republic of Kazakhstan. Specifically, the funds will be
used to help cover the ongoing administrative expenses of the Administrative Office, and will enable local
congregations of Jehovah’s Witnesses in that country to share fully in promoting and preaching the good news of
God’s Kingdom and teaching principles of Christian living which include respect for secular authority, persons and
property and the maintenance of personal morality and family values and other facets of Christianity.

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

RUSTEES

’

ANNUAL REPORT

ONTINUED

)

OR THE

EAR

NDED

31 A

UGUST

2008

During the year the Association, mainly through its Religious Freedom Subcommittee, was very active in
supporting the human rights of Jehovah’s Witnesses with respect to the freedom of religion. On behalf of Jehovah’s
Witnesses in Armenia, Azerbaijan, Egypt, Eritrea, Kazakhstan, Russia, Rwanda, Serbia, Turkmenistan and
Uzbekistan, the Association made contact with representatives of the OSCE, the Council of Europe, the European
Parliament, the European Court of Human Rights, and government officials responsible for the administration of
human rights. The Association has been pro-active in assuring representatives of these governments and institutions
that Jehovah’s Witnesses do not represent any danger to state institutions and encouraged a number of governments
to adhere to their international commitments by respecting the rights of conscientious objectors.

In supporting the religious freedoms of Jehovah’s Witnesses, the Association, through the work of Jehovah’s
Witnesses in the community, continues to promote practical advice on law-abiding citizenship, targeted workable
family values for modern living, and Christian tolerance in a multi-cultural society.

Financial Review, Policies and Reserves

During the year the Association continued to receive support in the sum of £74,467, which enabled it to donate
£75,856 to the Administrative Offices of Jehovah's Witnesses in the Republic of Kazakhstan. At the end of the
financial year, the funds of the charity were £32,856.

Future Plans

Declaration

I declare, in my capacity of charity trustee, that the trustees have approved this report and have authorised me to
sign it on their behalf.

D J Carpenter

4 November 2008

AVID

ARPENTER

- S

ECRETARY

ATE

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

NDEPENDENT

XAMINER

’

EPORT ON THE

INANCIAL

TATEMENTS

OR THE

EAR

NDED

31 A

UGUST

2008

Report to the trustees of The European Association of Jehovah’s Christian Witnesses on the financial statements for
the year ended 31 August 2008, set out on pages 6 to 8.

Respective Responsibilities of Trustees and Examiner

It is my responsibility to:

•

examine the accounts under section 43 of the 1993 Act;

•

to follow the procedures laid down in the general Directions given by the Charity Commission (under
section 43(7)(b) of the Act); and

•

to state whether particular matters have come to my attention.

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An
examination includes a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and
seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all
the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts
present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

which gives me reasonable cause to believe that, in any material respect the requirements:

to keep proper accounting records in accordance with section 41 of the 1993 Act; and

to prepare accounts which accord with the accounting records and comply with the accounting
requirements of the 1993 Act

have not been met; or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to
be reached.

P Owen

4 November 2008

AUL

WEN

FCCA

28 Richmond Court

Pickering Gardens

LONDON

N11 3QJ

ATE

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

TATEMENT OF

INANCIAL

CTIVITIES

OR THE

EAR

NDED

31 A

UGUST

2008

Unrestricted

funds

Total to

31.08.2007

OTE

(£)

INCOMING RESOURCES

Voluntary income

74,467

33,664

Investment income

504

722

Other incoming resources

1,561

100

Total incoming resources

76,532

34,486

RESOURCES EXPENDED

Charitable expenditure

75,856

24,579

Governance costs

Total resources expended

75,897

24,586

Net incoming / (outgoing) resources

635

9,900

Total funds brought forward

32,221

22,321

Total funds carried forward

32,856

32,221

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

ALANCE

HEET

OR THE

EAR

NDED

31 A

UGUST

2008

Unrestricted

funds

As at

31.08.2007

(£)

CURRENT ASSETS

Cash at bank and in hand

32,856

32,221

NET ASSETS

32,856

32,221

FUNDS OF THE CHARITY

Unrestricted funds

32,856

32,221

TOTAL FUNDS

32,856

32,221

The financial statements on pages 6 to 8 were approved by the trustees on 4 November 2008 and signed on their
behalf by:

G Young

R Burgess

HAIRMAN

REASURER

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

OTES TO THE

CCOUNTS

OR THE

EAR

NDED

31 A

UGUST

2008

ACCOUNTING POLICIES

a) Basis of accounting

These accounts have been prepared on the basis of historic cost in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

and with Accounting Standards;

and with the Charities Act 1993.

b) Change in basis

There has been no change to the accounting policies.

c) Recognition of incoming resources

These are included in the Statement of Financial Activities (SoFA) when:

•

the charity becomes entitled to the resources;

•

the trustees are virtually certain they will receive the resources; and

•

the monetary value can be measured with sufficient reliability.

d) Investment Income

This is included in the accounts when receivable.

e) Liability Recognition

Generally liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the
expenditure.

f) Governance costs

These include costs of running the charity and costs associated with constitutional and statutory requirements.

EGISTERED

HARITY

. 1085157

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

EPORT AND

INANCIAL

TATEMENTS

FOR THE

EAR

NDED

31 A

UGUST

2009

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

ONTENTS OF THE

INANCIAL

TATEMENTS

OR THE

EAR

NDED

31 A

UGUST

2009

TRUSTEES’ ANNUAL REPORT…………………………………………………………………………………..2

INDEPENDENT EXAMINER’S REPORT ON THE FINANCIAL STATEMENTS…………………………..5

RECEIPTS AND PAYMENTS ACCOUNT….……………………………………………………………………6

STATEMENT OF ASSETS AND LIABILITIES.…………………………………………………………..…7

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

RUSTEES

’

ANNUAL REPORT

OR THE

EAR

NDED

31 A

UGUST

2009

Reference and Administrative Information

CHARITY NAME AND NUMBER
The European Association of Jehovah’s Christian Witnesses
Charity No. 1085157

TRUSTEES

David Birch
Rollo Michael Trevor Clive Burgess (Treasurer)
David John Carpenter (Secretary)
Marcel Gillet
Robin Augustus Williams
Geoffrey Young (Chairman)

PRINCIPAL ADDRESS

IBSA House
The Ridgeway
LONDON
NW7 1RN

PROFESSIONAL ADVISERS

ANKERS

Barclays Bank PLC
PO Box 12820
LONDON
BX3 2BB

EGAL

DVISER

Richard Cook
Solicitor
Lowood House
Partingdale Lane
LONDON
NW7 1NS

NDEPENDENT

XAMINER

Timothy Dunlop ACA
10 Harrogate Court
Coverdale Road
LONDON
N11 3GE

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

RUSTEES

’

ANNUAL REPORT

OR THE

EAR

NDED

31 A

UGUST

2009

History, Objectives and Activities of the Association

Promoting the preaching, teaching and dissemination of the gospel of God’s Kingdom under Jesus Christ to all
nations as a witness to the name, word and supremacy of Almighty God, Jehovah;

Promoting Christian missionary work;

Providing, maintaining and building places of meeting for public Christian worship;

Advancing religious education;

Providing and promoting spiritual assistance anywhere in the world, in particular to the poor, the homeless and the
sick and to those suffering from the effects of natural or manmade disasters and in other times of need.

The charity does not engage in fund-raising activities but relies on unsolicited grants from persons interested in
promoting the work of the charity. Historically, the charity has received donations from associations located in the
United Kingdom and on the European continent.

Management and Governance Arrangements

The trustees in office during the period and at the date of this report were: David Birch, Rollo Burgess, David
Carpenter, Marcel Gillet, Robin Williams, and Geoffrey Young.

Achievements and Performance of the Association

One of the objects of the Association is to promote religious education by supporting the activities of Jehovah’s
Witnesses. The trustees were therefore pleased to be able, in June 2009, to financially assist the Administrative
Office of Jehovah's Witnesses in the Republic of Kazakhstan. Specifically, the funds will be used to help cover the
ongoing administrative expenses of the Administrative Office, and will enable local congregations of Jehovah’s
Witnesses in that country to share fully in promoting and preaching the good news of God’s Kingdom and teaching
principles of Christian living which include respect for secular authority, persons and property and the maintenance
of personal morality and family values and other facets of Christianity.

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

RUSTEES

’

ANNUAL REPORT

OR THE

EAR

NDED

31 A

UGUST

2009

During the year the Association, mainly through its Religious Freedom Subcommittee, was very active in
supporting the human rights of Jehovah’s Witnesses with respect to the freedom of religion. On behalf of Jehovah’s
Witnesses in Armenia, Azerbaijan, Egypt, Eritrea, India, Kazakhstan, Korea, Russia, Rwanda, Turkmenistan and
Uzbekistan, the Association made contact with representatives of the OSCE, the Council of Europe, the European
Parliament, the European Court of Human Rights, and government officials responsible for the administration of
human rights. The Association has been pro-active in assuring representatives of these governments and institutions
that Jehovah’s Witnesses do not represent any danger to state institutions and encouraged a number of governments
to adhere to their international commitments by respecting the rights of conscientious objectors.

In supporting the religious freedoms of Jehovah’s Witnesses, the Association, through the work of Jehovah’s
Witnesses in the community, continues to promote practical advice on law-abiding citizenship, targeted workable
family values for modern living, and Christian tolerance in a multi-cultural society.

The trustees confirm that they have taken into consideration Charity Commission guidance on public benefit in
exercising their powers or duties.

Financial Review, Policies and Reserves

During the year the Association continued to receive support in the sum of £40,106, which enabled it to donate
£62,152 to the Administrative Offices of Jehovah's Witnesses in the Republic of Kazakhstan. At the end of the
financial year, the funds of the charity were £14,583.

Future Plans

Declaration

I declare, in my capacity of charity trustee, that the trustees have approved this report and have authorised me to
sign it on their behalf.

D J Carpenter

3 November 2009

AVID

ARPENTER

- S

ECRETARY

ATE

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

NDEPENDENT

XAMINER

’

EPORT ON THE

INANCIAL

TATEMENTS

OR THE

EAR

NDED

31 A

UGUST

2009

I report on the accounts of The European Association of Jehovah’s Christian Witnesses for the year ended 31
August 2009, which are set out on pages 6 and 7.

Respective Responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an
audit is not required for this year under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an
independent examination is needed.

It is my responsibility to:

•

examine the accounts under section 43 of the 1993 Act;

•

to follow the procedures laid down in the general Directions given by the Charity Commission under
section 43(7)(b) of the 1993 Act; and

•

to state whether particular matters have come to my attention.

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An
examination includes a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and
seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide
all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts
present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

which gives me reasonable cause to believe that in any material respect the requirements:

to keep proper accounting records in accordance with section 41 of the 1993 Act; and

to prepare accounts which accord with the accounting records and comply with the accounting
requirements of the 1993 Act

have not been met; or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to
be reached.

T Dunlop

3 November 2009

IMOTHY

UNLOP

ACA

10 Harrogate Court

Coverdale Road

LONDON

N11 3GE

ATE

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

ECEIPTS AND

AYMENTS ACCOUNT

OR THE

EAR

NDED

31 A

UGUST

2009

Restricted

funds

Unrestricted

funds

Total to

31.08.2009

Total to

31.08.2008

(£)

INCOMING RESOURCES

Voluntary income

40,106

74,467

Investment income

790

504

Other incoming resources

2,996

1,561

Total incoming resources

40,106

3,786

43,892

76,532

RESOURCES EXPENDED

Charitable expenditure

40,106

22,046

62,152

75,856

Governance costs

Total resources expended

40,106

22,059

62,165

75,897

Net incoming/(outgoing) resources

(18,273)

635

Total funds brought forward

32,856

32,221

Total funds carried forward

14,583

32,856

UROPEAN

SSOCIATION OF

EHOVAH

’

HRISTIAN

ITNESSES

TATEMENT OF

SSETS AND

IABILITIES

31 A

UGUST

2009

2009

2008

(£)

CURRENT ASSETS

Cash at bank and in hand

14,583

32,856

NET ASSETS

14,583

32,856

FUNDS OF THE CHARITY

Unrestricted funds

14,583

32,856

TOTAL FUNDS

14,583

32,856

The financial statements on pages 6 and 7 were approved by the trustees on 3 November 2009 and signed on their
behalf by:

D Birch

R Burgess

HAIRMAN

REASURER

Document Outline

the-european-association-of-jehovahs-christian-witnesses-report-and-financial-statement-2005
the-european-association-of-jehovahs-christian-witnesses-report-and-financial-statement-2006
the-european-association-of-jehovahs-christian-witnesses-report-and-financial-statement-2007
the-european-association-of-jehovahs-christian-witnesses-report-and-financial-statement-2008
the-european-association-of-jehovahs-christian-witnesses-report-and-financial-statement-2009

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