This is an ongoing project to analyze congregations in the UK.
Original post: https://www.jehovahs-witness.com/topic/5074251394580480/uk-jw-charity-analysis-project?page=4
Number of congregations that spent more than they received
2012: 278
2013: 470
2014: 366
2015: 689
2016: 650
2017: 256 (where congregations submitted their accounts)