Charity registratlon number 1001691 (England and Wales)
WOW (WORLD OF WORTH)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025

WOW (WORLD OF WORTH)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
MrA Brown
Mr S Thomas
MrA ￿lIm00r-Pryer
Mr C Young
Charlty reglstration
England and Wales
1001691
Independent examlner
Jerroms GCN Limited
Wesl Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
B62 8DY

WOW (WORLD OF WORTH)
CONTENTS
Page
Trustees. report
Independent examinerfs report
12
ststement of financi81 ackn"vits'es
13-14
Statement of financial p05its.on
15
Notes to the finar)cial ststemenls
16-27

WOW (WORLD OF WORTH)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 AUGUST2025
The Iruslees wesenl their annual report and financial slalements for the year ended 31 August 2025.
The financial statements have been prepared in accordance with the accounting policies set OL¢t in note 1 to the
rinancial stslemenls and comply with the charity's governing doeumeth. the Charities Ael 2011, FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accountir
and Reporting by Charities.. Statement of Recommended Practice applicable to ch81ilies prep81ing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
Objectlyes and activltles
Summary of objects. alms and activltles
The objects of the charity are by such means as are eharilable. lo share the Chrlsllan faith and lo raise funds to
relieve poverty and si¢kness in developing nats"ons.
The charity is dependent on sponsors and general appeals through churches, the genèral public and spJ)sored
events to raise funds for various projects. These funds are lo support women's programmes, childien's homes.
education progr8mme5 and lo train Wornen in self-sustsinability and provide micro-business opportunitie5. The
charity wofks in Ir￿la, Ethiopia, Uganda, Mozambique, Philippines and Bulgaria.
Social investments
The trustees have compliecl with the duty in section 4 of the 2006 Charities Act to have due regard to guidance
published by the Charities Commission in connection with public benefil.
The Iruslees have considered the aims and objectives of the charity lo ensure that they benefit the public by the
charitable aclivilies undertaken. All existing projects benefit children, widows, students and families living in poverty
by providing education, food arnd medical care. When a new piojecl is Gonsidered the trustees always refer lo the
governing trust deed of the charity to ensure the aims and objectives are bèing met. All projects are constantly
reviewed to make sure that the lunds are used lo benefft those live in povety-
Grantmaking poli¢les
The charity makes donalions lo institutions in other countrie5 to carry out acb"vilies which meet its aims and
obje¢lives. The activiti'es being 5UPPOrted are specified to the insliluts.on and the use of funds is monrtored by
combinalion of visits and written reports.
Achievements and perlorniance
Charitable activltles
Please see pages 2 10 9.

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ANNUAL TRUSTEES REPORT 2026
The Trustees of World of Worth are pleased lo present the Annual Trustees Report This year has seen positive
growth and change throughout all our WOW Projects and seeing more lives transformed is what conlinues to fuel
our passion for this work.
Thank you lo all our donors and churches lor your support over the past year. none of this progress would have
been possible wthoul your generosity. We are so grateful lor your encouragement. your prayers. and your
commitment lo helping us reach more people. We hope you feel encouraged log, as you see the difference your
support has made ovei the last year.
This year, we were able to add a water tower and irrigation system lo our borewell In Uganda. This will increase the
project's capacity lo irrigate farmland. grow a wider variety of crops, and provide protection against drtsught. In
Mozambique. we have installed a pipe to an existing borewell, enabling the project to fill lorries wlh water and
generate Ir￿QMe. We are continually working to make our projects m￿e suslainaUe.
We have also launched two new clusters of women in Uganda One of these groups has been formed from
graduates of the sewing school. These women will receive business training and have access to microloans-an
opportunity that has the potential to be truly life-changing.
In Ethiopia, students from our education project have graduated from university, and a summer camp was held for
the children. We have also supported a new group ot women through our Women's Empowemenl Programme.
In India we have supported a widows. home and in Bulgaria we have opened a new Project.
Please be encouraged as you read this report". we count it a privilege lo serve and support our amazing overseas
partners and beneficiaries.
Steve Thomas
Chalr of Trustees

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Our Impact at a Glance in 2025
Water tank and Irrfgatlon Systsm Installed on the WOW land In Uganda.
Water plpe fitted to the l)orewell In Mozambique, bringing income to the Prolect.
Micro-buslness enterprl$es started wlth a group of women in Mozambique.
Celebrated the university graduatlon of 4 students in Ethiopia.
Raised funds to support a further 20 women to recelve business training and access to a mlcroloan
In Ethiopla.
600 Christmas bags given out to children Sn 8ulgarla.
Christmas gifts bought lor every woman and chlld on a WOW PToJeet.
A new chlldren's programme started In one of thg poorest communities in Bulgaria.
Several of the children on the Hope Project In the Phllippines chosen to represent thelr reglon at
the national athletics competltlons.
Families on the Hope Prolect offered an opportunlty to be part of a businèss enterprlse scheme.
Supported over 250 ¢hlldren to re¢elv¢ an education and 200 womèn to recelve tralning through our
Women's Empow&rn)ent & Ml¢roloan Programffles.
OUR IMPACT ON POVERTY- WOW educates. trains, and equips women so that they can provide food and
healthcare for their families and educate their children. Impacts of povety include food insecurity, abandonment,
unemployment, lack of shelter, lack of clean water, disease. and ill-health. We train women in life skills such as
childcare, first aid, and business skills. and we wovide access to micTofin8nce. We are passionate about helping
women to thrive
OUR IMPACT ON EDUCATION- We provide the opportunity for child￿￿ lo attend and finish school. and we also
support students through university. In Uganda, over 350A of gids wll not finish school and 30-40% of the population
are illiterate. rising to 55°A in Arua, the area in which we work. An educated girl is less likely to die in childbirth, and
more likely to understand her righls.
OUR IMPACT ON GENDER INEQUALITY- We focus on women and gids, particularly widows. who have been
disentranchised and who have lost land rights. Girls are more likely than boys to drop out ol school, and 68% of the
children whc> do not finish school are gir15. We aim to improve their livelih¢x•ds and add￿$S issues s￿h as period
poverty, domestic abuse. and women's rights.
OUR IMPACT ON HUNGER AND HEALTH - According to the UN Food and Agriculture Oiganisalion, 1.3 billion
people in the world lack regular access lo nutritious and sufficient food. In Ethiopia, access to modem healthcare is
very limited, and in wany rural areas il is virtually non-existent. In rLtral areas in Uganda, there is eslimaled to be
only one doctor per 22.000 people. Although access lo heallheare is free, many people living in povety cannot
afford medication. Malaria is commonplace, and 210A of the population tto not have access to clean water. This
year, our WOW Programmes have provided women and childien wlh access to nutritious food, healthcare, and
clean water.
OUR IMPACT ON WELLBEING - As a Christian charity we pray wth the families, encourage them lo attend the
local church, and leach them Christian values Our aim is lo restore dignity and hope and to create a community
where women and girls know their value and worth. We want lo share God's love with families and communities.
The overall aim ol our WOW Programmes is lo create a thriving community of women and girls who have hope for
the future.
Islalislics from Worfd Bank, UNESCO. WHO, The Borgen Project, UN Food and Agriculture ￿ganiSatIon)

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WOWS sustainability work with women aims to support 11 of the
UN'S 17 sustainable development goals.
No
POVERTY
HUNGIR
Gc￿ NIIITII
ANOIIIII.BIING
GENDE%
lou￿lly
TWALffl
OELYhTWORKAND
ICDNQMIC GROWTr
Iw
WOW'S AIMS AND VALUES
OUR VISION
To liberate families and communities from povety.
OUR MISSION
To restore dignity, worth and hope lo women, girls and communities marginalised by society.
OUR VALUES
Dignity
We believe that everyone has value and worth, and people should be Irealed wlh dignity, equality. and respect.
Integrity
We believe in honesty. transparency and in being trusthrthy. We aim to manage the resources enlrusled lo us in
way that best supports those living in povety.
Compassion
We believe in showing kindness. love, and compassion.
Faimess
We believe in justice and Irealing people fairfy. regardless of background, gender, r*ce, or religion.

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Update on our Children's Educalion Programme in Ethiopi4
We are so grateful to our team in Ethiopia who work diligenNy and passionately to transform the lives of these
children. Here are the activities which have taken place during the last year, thanks to your support for WOW.
Physical and Health Support
Provision of food and hygiene products to all children.
Comprehensive health screenings ¢onducled.
Four children identsfied for specialist care and are now under hospital consultants., their medical
bills are being covered by the Programme.
Educatlonal S4JPPOrt
Full payment of school fees for all children.
Regular school visits by Project Leaders to monitor attendance, grades, and progress.
Gifts ana awards proviijed lo children with the highest academic achievements.
Support for university students continuing higher eduBalion.
Life Skills and Counselling
Life skills lr8inirKJ Sessions have focused on time management, health. hygiene, and personal
development.
Counselling sessions have supported the emotional wellbeing and resi1Sence of the children.
Holiday Enrichment
Summer camp held during school holidays, including..
Field trips to museums.
Bible Studies and failh-based activities.
Games and recreational activities fostering teamwork and confidence.
Family Engagement
Continued work with parents, offering busines5 training and life skills w￿kshOps.
Imp3¢t
Educatlon- Four ehildren graduated from unlversity this year.. all ehlldren conllnue lo attend school
regularfy.
Health: Each child has had a health screening. Four children are now under hospital consultants
WOW has covered all associated medical expenses.
Life Skills and W•llbelng: Children are learning waclical skills lo support independence
personal growth. while counselling enhances resilience.
Famlty Empowerment: Parents have participated in life skills and business trainlng, irnprovir
thèir immediate circumstances developing long-lemi self.suffieiency and resilience.
Our Children's Programme in Ethiopia provicles comprehensive. ongoing support lo children and their lamilies, with
the aim of lifb'ng them out ol povety and creating long-term, sustainable change. Over the past year, It has
Buccessftjlly delivered a programme of essential care, educational support, spiritual guidance. and family
empowerment, despite the significant challenges posed by high inflation and rapid urbanis8tion in Addis Ababa. We
are deeply grateful for the support of you, our donor5, for helping us lo help those in desperate need.

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Empowering Women in Mozambique
Thanks lo your generous support during 2025. women across four communities in Mozambique (Maxixe. Nhalivala,
Joacane. and Mbuvanel are building stronger, more sustainable futures for themselve5 and their families. Over the
past year, your conlributsons have helped tjrive meaningful progress in agriculture. small business development,
and access lo essentsal ￿SourCes.
Growing Food, Growing Income
Across all four communities, women have been trained in perma-gardening. an approach lo sustainable. clirnal
resilient food production. This has quiekty become a vital source of both nutrition and income.
In Maxixe women have enjoyed a particularfy pr¢xJuclive year, wslh thriving gardens contributing directly to
improved household incomes.
In Joacane women are cultivating cassava and cabbage on shared church land while maintaining their own home
gardens.
In Mbuvane improved access to water ha5 enabled consistent crop production. including cassava processing and
sales.
In Nhalival, women are combining gardening with livestock farming, creating a diverse and resilient income base.
Building SLJStainable Livelihoods
During the past year in Nhalivala, your 5UPPOrt has helped launch a long-term animal rearing project. The women
are now caring for a 9rowing nurnber of pigs and goals, with new births already expanding the herd, which will bring
further income stream lo the women.
In Mbuvane, the installation of a borewell has been Iransfomative. Reliable water access is not only supporting
agriculture but has a150 become a source of income through water sales Recent improvements lo the system
during the last year have inC￿aSed efficiency and boosted earnings, creating new opportunities for the communty.
In addition lo supporting the local community, water is now being supplied for distribution by lorry.
Hope in Ihe Hardest Places.. Nadezhda, Bulgaria
In the city of Sliven, Bulg8ria, lies the neighbourt￿d of Nadezhdwls name meaning'hope.. Yet for many families
living there, daily life is shaped by deep povety and ongoing challenges.
Nadezhda is one ol the most disadvantaged areas in the region, home to a lafge Roma community facing high
unemployrnent, low levels of education, and limited access lo healthcare and basic services. Many homes are built
without proper inlraslruclure, and the aTea has been described as falling below national povety indicators In area5
such as housing, employment, and education. Icoe-romacl.orgll11
Children growng up here are particularly vulnerable. Many leave school early, and some face pressure from eady
marriage or a lack Df opportunity. These conditions, combined with social i501alion and poverty, cfeale an
environment wheie exploitation can take rool.121
111.. https".1￿.¢0e-roM8Cl.orglmunlc1PalI1leSls1iven7utM SOltr￿=ChaIgpt.cOrn Sliven l ROMACT
121.. https'.Ilanlitraffic.govemment.bglenlnews15582-v-sliven-se-provede-vavezhdashlo-obuchenie-prolivodeystvi&i-
prevenlsiy3-na-trafika-na-hora-s-fokus-mestnile-spelsifiki-pri-presiaplenielo?ulm source-chatgpl.com"In Sliven
was held an inlroL%uclory Iiaining I"Countera¢ling and preventing trafficking in human beings with a focus on local
characlerislics of the crimel" | Nation81 Commission for Combating Trafficking in Human Beings"

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Introducing the Hope Project
We 8re excited lo share that Worfd of Worth launched a new initiative in Nadezhda in 2025 and we have called
il 'The Hope Project,. This project is focused on supporting some of the most vulnerable children in the community
and giving them a chance for a different future
Through the Hope Project, children are safely transported each week by minibus, protecting them from the risks
they may face on the streets. including exploitation and trafficking. This simple but vital slep ensures thoy can
access support in a sale and consistent way.
Al the heart ol the project is a commitment lo education. Children are given the opportunity and eneouragemenl lo
attend school. helping to break the cycle ol early school dropout that is so common in the area. Alon9side this. they
receive regular meals, addressing immediate needs and supporting their ability lo leam and grow.
The project also provides life skills Iraining-eouipping children Trmlh confidence. communic*ion skills, and practical
tools for the future. These are essential foundations that can help them make safe choices, pursue opportunities,
and build more stsble lives.
By investing in children today. the Hope Project is helping to change the story ol Nadezhda. Education opens doors.
Stability builds resilience And safe, consistent support reduces vulnerability to exploitation.
Your support makes initiatives like this possible. Together, we are not only meeting immediate needs-mwe are
helping to create lasting change, one child al a time.
Thank YOLF for being part of this story of hope.
The After School Project- Sliven, Bul9aria
Further across the city. in another depTived suburb, we are supporting a different group of children. This has
been established for over two years and the results are extremely positive. School glades have Improved.
confidence has improved. engagement inlo the local church by the families has improved. In 2025 a further
10 children were enrolled to the programme, bringing the lolal lo 24.
Joy al Christmas1
Aeross all the children's homes and After School Projects we were able lo distribute Christmas bags. The massive
smiles and shouts of delight made the packing and shipping all worth itl Thank you to everyone who packed a bag
for a child in Bulgaria. For many, il would have been the only gifts they received al Christmas.
Hope Project Philippines.. Lives Growiiig Stronger
We are delighted to share an encouraging update from the Hope Project in the Philippines. our Child￿n,$ Education
Programme that continues lo bring Iransfomialion lo children, young people, and families through edu¢alion,
community, and opportunity.
Over the past year, we have seen a gTowng number of families becoming actively connectefl lo the local church.
Vvhal began as simple oulre8eh has developed into a thriving, supportive community. with both young people and
parents now regularly participating. Today, around 21 young people are involved, and it is especially encouraging
that approximately 900h ol their parenls are also engaged. 51rengthening not just individua15, bul whole lamilies.
This growing Sense of community is reflected in the expansion of church life. Under the leadership of local pastors,
there are now five active church groups, all working together to support and nurture those involved. The impact has
been significant, with young people not only attending but also serving and taking ownership within their
communities
Education remains al the heart of the Hope Project. Students are inere8singly motivated lo succeed. wlh improved
engagement and a stronger commitment lo their studies. Some are now reaching higher education, including
psychology sludenl curfently in her second year who is d¢ing well, and others nearing the wmpletion of their
college courses.
Young students are being supported and encouraged lo excel, opportunities opening up foi fulure employment.
Their progres5 is a powèrful example of what is possible when consistent support and encouragement are in place.

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A iecenl youth camp brought together 21 young people, providing a space for growth, connection, and inspiration.
Meanwhile. younger children, some as young as 8 or 9, are alrea(Sy beginning Ihèirjourney wthin the programme,
with more wailing lo join.
Alongside education, Ihe Hope Project is helping familie5 build sustainable livelihoods Ihiough a micro-business
inilialive. In 2025, 20 families received small loans 10 start or grow their businesses. Of these. 8 a￿ continuing
successfully. maintaining records and repaying loans, while others have laced challenges such as illness. Pinky and
the staff are working with the families to try and support Ihern through their challenges.
Despite these obstacles, the overall impact has been p0511ive. Many families are experiencing increased income,
and there are visible signs of improved wellbeing. mothers are takin9 pftde in their appearance and households are
becoming more stable.
Studen15 excelling in Sportsl
Sèveral students from the Hope Project were chosen lo represent their region at the country's 2025 Nats'onal
Alhlelicsl What an honourl This has increased the confidence and worth in these boys and gifls", the difference this
project has made in their lives is incredible. Several medals were wonl
Growing Strong in Arua.- Uganda Update 2025
From the ground in Arua, Uganda. the WOW project is moving forward w7th Teal momentum.
In 2025 the Skills Centre Continued to flourish. Wth 20 students enrolled across morning and afternoon sessions.
16 on scholarship and 4 self-funded. The training programme Is reaching more women than ever. And with
graduation ceremony which took place in September, alongside WOWS annual COnfe￿nCe. This was a significant
moment of celebration. Over 40 studen15 graduated and they all received their own sewing machine and starter kit.
equipping them to build a sustainable future from day one.
But it doesn't slop al graduation. Plans are in place to bring former and current graduales together into new VLSA
(Village Loan and Savings Associalionl groups, so that as the community of women continues to grow, they can
support one another and strengthen their businesses long after the course ends.
On the land, the coffee planlalion and ftuit trees are providing a strong In￿Me sources for Ihe piojecl, with
pineapples also being explored for the mainland. Two new clusters were established. one neaf a new borehole site
so that MO￿ women in new locations can a¢cess VLSA training and sUPP¢rt.
On the mainland the infrastructure was also improved with two water tanks installed lo address the ongoing
irrigation challenges, and a new toilet block wa5 also built on sile.
A Place Called Hope- Update from South India
Inside a quiet house in South India. seven women and a young boy have found something most of them had
lost". a family.
They have all come from different places, wrth different stories and different kinds of pain. A retired teacher
abanLloned by her children A widow whose only daughter was disabled from birth and died at just 39. A woman
whose husband remarried and walked away A Cancer patient with no money for treatment and nowhere lo turn.
By the world's measure. these women had reached the end of the road. bLrt together with our partner Lawrence at
Open Hands. we knew that we could offer them hope and restore their dignity and worth. This year we were able lo
Completely support this wonderful home financially, meeting all the expenses of the home.

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The Women of Hope Widows, Home was founded on a simF4e c￿VIctiOn drawn from James 1.'27, that true farth
shows ilseff in caring for those in distress. I￿81 began as a rented house has become a home in the fullest sense
ol the word.
All these WDmen have incredible stories and their lives certainly haven't boen easy.
Al the heart of il all is the amazing Eliza. 40. She has served in children's homes and now this women's ministry for
over thirteen years. She manages the home's finances. lakes residents to hospital oppoinimenls, cooks a special
Sunday meal and is always on hand lo lift everyone's spirits. In her own words she humbly says, "I want to be a
support lo everyone In all aspects."
Her teenage son, Dilson, has just sal his 10th grade public examinations. Eliza is hi5 only role model. and he has
seen her pour herself out in service. The Women of Hope Home is the onty home he has known.
Il's not about Ihe meols that are cooked or the hospital visits. or the limes of Prayer together, these women
now know and understsnd that Ihey are loved and have value and worth. Theii lives have been and continue lo be
transformed by your $UPPDrt and prayers.
This i$n*just another home it's a family so thank you for being part of making this happen in South India.

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Financial Report 2025
Firstly. we want to thank you, our donors, for your faithful support and continued giving lo the work ofWOW. Your
trust enables us to continue serving marginali5ed and vulnerable communities around the world. We couldn't
support these communitie5 wilhoul youi ttèlp, and we appreciate it very much.
As a charity, we believe in accountability. transparency, and relationship. As stewards of your generous donations,
we need to ensure that the funds we sencl are appropriated propedy. When we visit the Projects, we review the
accounts, visit and speak with the women and children. and spend lime training the staff. We also ensure that we
receive budgets and audited accounts from our Projects.
As you have seen in the updates from the Projects we support, the past year has been full of stories ¢f hope,
resilience, and Iransformalion. None of this would have been possible wlhoul your generosity. Every gift you've
shared has helped us reach communities in need. empower individuals, transform lives, and c￿ale la51ing
chang￿tUrning challenges into opportunities and dreams into reality.
We Temain wmmitted 19 stewarding your gifts wisely and remain passionate about making a meaningful difference.
This year, our income increased by £9,951. Our overseas partners are so grateful for the support from our WOW
donors and wanted us to express their thanks and appreciation as well.
On behalf Of all the Trustees and Andy and Rachel IDireclorsl we want to thank you for making this year of
transformation possible.
Financial revlew
Structure, governance and management
Governing document
The charity is controlled by ils governing document, a deed of trust and constilules an unincorporated charity.
The trustees who served during the yeai and up to the dale of signature of the financial ststements were..
Mr A Brown
r S Thomas
Mr A Whilmoor-Pryer
Mr C Young
Recruriment and appolnlment of new trustees
A relationship is built with Ihe potential IrLtstee before a curriculum vilae and written refe￿nce is obtained. An
interview is carried out with the charity's Iruslee5 to assess the skills and abilities of the prospective trustees. The
board of trustees will then make the decision of who to appoint.
The charity adheres to Ihe Charity Commissions Trustee Recruilmenl. Selection and Induction Regulatory Study.
Organlsatlonal structure
WOW (World of Worthl has a policy of organisats.onal slruclufe in place and a delegation policy. These sel out the
areas of responsibility and accountability for the principal officers and stsff. The trustees are responsible for the
charity, but the day lo day running of the charity has been placed in the hands of the principal offieers. The principal
officers are answerable lo the trustees in all matters and must submit monthly reports lo the trustees and monthly
rinancial reports. Trustees meeting5 are held every four months and a unanimous decision musl be reached on any
vote before the decision is implemented. The staff are answerable lo the principal officers on day lo day working
matters but can refer lo the Iruslees In the event of a problem.
10

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REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity rtumbèr
1001691
Princlpal address
Unit 16
Dainlon Manor Business Park
Dainlon
Ipplepen
TQ12 5TZ
Indepondent Examlner
Jerrorns GCN Limited
Chartered Certified Accounlènls
Wesl Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
B82 8DY
Bankers
CAF Bank
25 Kings Hill Avenue
Wesl Malling
Kent
ME19 4JQ
Chaimian
S Thornas
Principal office
MrA David
Mrs R V David
The trLtstees' report was approved by the Board of Trustees.
Mr S Thomas
Trusteg
11 June 2026

WOW (WORLD OF WORTH)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WOW (WORLD OF WORTH)
I report to the trustees on my examination of the financial slalements of WOW (World of Worth) Ilhe charity) for the
year ended 31 August 2025.
Responslbllltles and basss of report
As the Iruslees of the chaiity you are responsible lor the preparation of the firnaneial slalements In accordance with
the requirements of the Charities Act 2011.
I report in respect of my examination ol the charity's financial slatements carried out under section 145 01 the
Charities Act 2011. In carrying out my examination I have lollowed the Directions given by the Ch8rity Commission
under section 14515}Ibl of the Charitie5 Ad 2011.
Indèp•nd•nt examlner's statement
Since the charity's gross income exceeded £250,000. the independent examiner musl be a member of a body listed
in section 145 of the Charities Act 2011. 1 confirm that l am qualified lo undertake the examination because l am a
member of The Association of Chartered Certified Accountsnts, which is one of the listed bodies.
Your attenlron is dra￿1 to the fact that the charity has prepared the financial statements in accordance with the
relevant versiorn of the Slalemenl of Recommended Practice appli¢?ble lo charities preparing their financia
statements in accord8nce with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 In prefe￿nCe lo the Accounting and Reporting by Charities.. Slalement of Recommended Practice i$sue¢Y on 1
April 2005 which is referred to in Ihe extant regulations but has now been withdrawn. l understand that th15 has
been done in order for the fi'nancial statements to provide a true and fair view in accordance wlh UK Generally
A￿epted Accounling Practice.
I have completed my examination. I confimi that no matters have com8 lo my attention in connection with thè
examination gwing me cause lo believe that in any material respect..
accounting records were nol kept in respecl of the charity as required by section 130 of the Ch8rities Act 2011.
the financial statements do not accord wlh those records." or
th8 financial statements do not comply with the applicable requirements conceming the form and conlenl of
financial statements sel out in the Charities IAc¢ounts and Reports) Regulations 2008 other than any
requirement that the financial statements give a true and fair view. which is not a matter considered as part of
an independellt examination.
I have no concerns and have come across no olher matters in connecbon wlh the examination to which attention
should be drawn in thi5 report in order lo enable a proper underslanding of the fina￿la1 statements to be reached.
Thomas
ay FCCA
Jerroms GCN Limited
Wesl Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
B62 8DY
11 June 2026
12

WOW IWORLD OF WORTH)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2025
Current financial year
Unrestricted
funds
2025
Restricted
funds
2025
Total
Total
2025
2024
Notes
Income from..
Donations and legactes
Investments
168,853
2.440
111.866
280.719
2.440
271,094
2,114
Total income
171,293
111,866
283.159
273,208
Expenditure on:
Chafilable activities
157,500
99,141
256,641
274,455
Totsl expellditure
157,500
99,141
256,641
274,455
Net Incomellexpenditurel
13,793
12,725
26,518
{1,2471
Transfers betsveen fund5
1528)
528
Net movement in funds
13,265
13,253
28,518
11,2471
Reconclllatlon of funds..
Fund balances al 1 September 2024
37,075
60,186
97.261
98,508
Fund balances at 31 August 2025
50,340
73,439
123,779
97.261
The notes on pages 16 10 27 form part of these finantial statements.
13

WOW (WORLD OF WORTH)
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2025
Prior finan¢lal year
Unrestricted
funds
2024
Restricted
funds
2024
Totsl
2024
Notes
Income from:
Donations and legacies
Inveslmerbts
179,452
2.114
91,642
271.094
2.114
Totsl Income
181,566
91,642
273,208
Expenditure on:
Charitable activities
194,249
80,206
274,455
Total expendlture
194,249
80,206
274,455
Net Incomel{expendlturel and movement in funds
(12,8831
11.436
11,247)
Reconciliation of funds:
Fund balances al 1 September 2023
49,758
48,750
98,508
Fund balances at 31 August 2024
37,075
60,186
97,261
14

WOW (WORLD OF WORTH)
STATEMENT OF FINANCIAL POSITION
ASAT31AUGUST2025
2025
2024
Not95
Fixed assets
Tangible a$sets
10
956
445
Current assets
Debtors
Cash al bank and in hand
11
13.242
121,313
2,724
97,319
134,555
100.043
Crgdltors: amounts falllng due within
one year
12
111,732)
{3.2271
Net eurrènt assèts
122,823
96,816
Total assets less current Ilabllltles
123,779
97.261
The funds of th¢ tha￿ty
Reslricled income funds
Unrestricted funds
13
14
73,439
50,340
60,186
37,075
123,779
97,261
The notes on pages 16 10 27 form part of these financial slalemenls.
The fiwjancial statements were approved by the trustees on 11 June 2026
Mr S Thomas
Trustee

WOW (WORLD OF WORTH)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Accounting pollcles
Charity Information
The charity is controlled by ils governing doeument, a deed of trust and conglitutes an unincorporated charity.
1.1 Accounting convention
The financial slalemenls have been prepared in accordance with the charity's governi￿ document, the
Charities Act 2011, FRS 102 'The Financial Reporting Slandard applicable in the UK and Republic of Ireland
and the Charities SORP "Accounting and Reporting by Charities." Slalemenl of Recommended Practice
applicable to charib.es prepanng their accounts in accordance with the Finan¢ial Reporting Standard
applicable in Ihe UK and Republic of Ireland {FRS 1021" Th& chanty is a Public Benefit Entty as defined by
FRS 102.
The charity has teken advantag8 of the provisions in th8 SORP charitie5 lo prepare a slat8mont ol
cash ftows.
The financial statements are pcepaied in steNing, which is the functional CLtrrreney of thè charity. Monetsry
amounts in these financial statements a￿ roLmdeé lo the nearest £.
The financial st8lemenls have been prepared under the historical Cost convention. The prineipal accounty'ng
policies adopted are sel out below.
Financial reporting standard 102 - reduced dlsclosure exèmptions
The charity has tsken advantage of the following disclosure exemptions in preparing th8S8 financi81
slatemenls, as pemitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland.:
the requirements of Section 7 Statement of Cash Flows.
1.2 Charitable funds
Unreslricled funds are available for use al the discTelion of the trustees in furtherance of IheiT charitable
obieclives.
Restrided funds are su*'ect lo 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.
Endowmènt funds are subject to specific condition5 by donoTS that the capital musl be maintained by the
charity.
1.3 Income
All income is recognised in the Slalement ol Financial Activities once the charity has entitlement to the funds,
it is probable that the income Mll be received and the amount can be measured reliabty.
1.4 Expènditure
Liabilities are recogni5ed a5 expenditure a5 soon as there is a legal or constructive ebligation Committi￿ the
charity to that expenditure, it is probable that 8 transfer of aconomic benefits will be required in sèttlement 8nd
the amount of the obligatlOTTr can be measured reliably. Expenditure is accounted for on an accruals basis and
has been classified under headings that aggregate all cost related lo the category. W)ere costs cannot be
directly attributed to particulai headings they have been allocated to activities on a basis consistent with the
Llse of resources.
Grants offered subject to conditions which have not been mel al the yew end dale are n¢led as ? commitment
but not accrued as expenditure.
16

WOW (WORLD OF WORTH)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST2025
Accounting policies
(Continued)
1.$ Tanglble fixed assets
Tangible fixed assets under the cost model are stated al historical ¢DSt less &cumulaled depiecialion and
any accumulated impairment losses. Iqisl¢ri¢al cost includes expenditure th81 is directly attributable lo bringing
the asset lo the k)cation and condition necessary for it lo be capable of operating irs the manner intended by
management.
The Charity adds lo the carrying amount of an item of fixed assets the cost of replacing part of such an item
whèn the cost is ineurred, if the replacement P8rt is expected to provide incremental future benefits to the
Charity. The carrying amount of the replaced part is dere¢ognised. Repairs and maintenance are charged to
the Slalemenl of Fin8nGi81 Activities during Ihe period in which they are incurred.
Individual assets costng below £10Q are written off straight against the inetsme and expenditure aceounl.
Depreciation is charged so as to all￿al? th8 C05t of the assets less their residual value over their estimated
useful lives.
Depreciation is provided on the followng basis..
Fixture5 and fittings - 33.33% on cost
The assets, ifrsidual values, useful lives and depreciation methods are reviewed, and adjusted prospeeiively if
appropriate, or il there is an indi¢ation ol a significanl change since the last reporting date.
Gains and losses Dn disposals are determined by comparing the proceeds the carrying amount and are
recognised in the Statement of Financial Acb"vities.
1.6 Taxatlo
The charity is exempt from lax on ils charitable aclivilies.
1.7 Foreign exchange
Assets an(5 liabilibes in foreign currencies are translated into sterling at the lates of exchange ruling al the
51alemenl of financial position date. Transaclir>ns in forevjn currencies are translated into sterling al the rale
of exchange ruling al the dale of Iransacb'on. Ex¢h?nge diffefen¢es are taken into account in arriving at the
oper81ing result.
1.8 Fund accountlng
Unrestricted fund5 can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
RestriBtion5 arise when specified by the donor or when fund5 aTe raised for particular restricted purposes.
Further explanab'on tsf the nature and purpose of each fund is included in the notes lo the financial
statements.
17

WOW (WORLD OF WORTH)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Donations and legacies
Unrestricted Restrlcted
funds
funds
Total
Unrestricted Restricted
funds
funds
Totsl
2025
2025
2025
2024
2024
2024
Donations and gifts
Gift aid
150,142
18.711
111,866
262,008
18,711
159.070
20,382
91,642
250,712
20,382
168,853
111,866
280,719
179,452
91,642
271,094
Ineome from Investments
Unrestricted Unrestricted
funds
funds
2025
2024
Interest receivabl8
2,440
2.114
Charitable activltles
Charltable Charltable
expendilure expenditure
2025
2024
Staff costs
Direct proiecl expenses
6.640
15,190
4,961
15,472
21,830
20,433
Grant funding of activities
166,450
181,240
Share of support Costs (see note 51
Share of governanGe costs (see note 5)
61,591
6.770
64.134
8.648
256,641
274.455
Analysis by fund
Unrestricted funds
Restrfcled funds
157,500
99.141
194,249
80,206
256,641
274,455
18

WOW IWORLD OF WORTH)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Support costs allocated to activities
Total
2025
Total
2024
Staff costs
Depreciation
Insurance
Light and heat
Communication and information technology
Other office expenses
Sundry Expenses
Rent and rates
Repairs and maintenance
Motor and travelling expenses
Bank charges
Interest
Governance
48,399
309
871
639
49
3,577
44,579
197
783
1,359
682
4,379
441
4,533
227
6.360
603
4,682
146
433
1,180
6,770
8.648
68,361
72,782
2025
2024
Govèrnanee costs comprlse..
Accountancy
Legal and professional
Trustees, expenses
2,662
3,772
336
2.256
5.925
467
6.770
8.648
Net movempnt In funds
2025
2024
The nel movement in funds is stated after ehar9ingl{eredltingl'.
Fees payable low Ihe independent examination of the charity's finanoal
statements
DepreciatlDn of ovmed t8ngible fixed 8ssets
2,fj62
309
2,256
197
Trustees
None of the Iruslees (or any persons connècted with them) received any remuneration or benefits from the
charity during the year.
19

WOW (WORLD OF WORTH)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Trustees
{Contlnued)
Transactions with Trustees.
The followir)g donations were received from Trustees, in the year.-
2025
2024
T 8rown
S Thomas
A Whilmoor- Pryer
£1,200 £1,100
£2,095 £1,020
£1,200 £6,2QO
The following expenses were paid to Trustees, in the year'.-
S J Thomas
A Whilmogr- Pryer
£250
£38
£82
£379
Employggs
The 8verage montNy number of employees during the year was..
2025
Number
2024
Number
Principal officers and supwrt staff
Employment costs
2025
2024
Wages and salaries
Oiher pension costs
58.143
1,744
54,680
1,640
59,887
56.320
There were no employees whose annual remuneration wa$ more than £60,000.
Taxation
The charity is exempt from taxation on ils activilies because all its income is applied charitable purposes.
20

WOW (WORLD OF WORTH
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED
FOR THE YEAR ENDED 31 AUGUST 2025
10 Tangib￿ fixed assets
Flxtures and
r¢ttings
Cost
Al 1 Septèmber 2024
Additions
14,002
819
At 31 August 2025
14,821
Depreciation and impairment
At 1 September 2024
Depreciation charged in the year
13,556
309
Al 31 August 2025
13,865
Carrying amount
Al 31 August 2025
956
AI 31 Au9USt 2024
445
11 Debtors
2025
2024
Amounts falling due withln one year-
Trade debtors
Other debiors
Prepayrnenls and accrued income
2.052
756
10.434
2.007
375
342
13,242
2,724
12 Creditors.. amounts falling due withln one year
2025
2024
Other laxalion and social security
Trade creéilors
Other creditors
Accruals and deferred income
336
7,990
930
2,476
86
223
902
2,016
11,732
3,227

WOW IWORLD OF WORTH)
NOTES TO THE FINANCIAL STATEMENTS (CONTINVED)
FOR THE YEAR ENDED 31 AUGUST 2025
13 Restricted funds
The reslricled funds of the charity comprise the unexpended balances of donations and grants held on trust
subject lo specific conditions by donors as to how they may be used.
The balance brought forward for Special Gifts and Grants has been analysed oul in more detail in the currenl
year to provide a more detailed explanation regarding the purpose of the ftjnd.
At1
September
2024
Ineomlng Resou￿¢$
resources
expended
Transfers At 31 August
2025
Bulgarian Stockings Appeal
Christmas Gift Appeal
ARM Legaey Ventures
Donations IDrianlHope Project}
Emergency Appeals - India
Overseas Travel by Volunteers
Fundraising Events
2,001
5,796
{1.872}
15.8081
129
12
6,248
16,000
2,143
13.848
(12,980}
7,116
16,OCIO
9.196
4,340
111,867)
13.338)
528
1.002
cial Gifts and Grants.
Uganda Sewing Machines
Esther Home Further
EducationlBusiness
Uganda Borewell
Uganda Mi¢roloans
- Gift from AWP- Uganda Trip
New Uganda Cluster
1.827
1,785
{1,9261
1,686
2,771
7,000
1,000
3,492
2,745
{2.771)
110.3201
11,6421
18,7381
113,8641
5,4QO
1,079
5,615
15,041
2,080
437
369
3,922
Logos Global Vision Bulgaria
Uganda Mosquito Nels Appeal
Open Hands International India
Uganda Conferences
Kingdom Business
Sustainability Projects
Ugand8 Tree Appeal
WOW Ethiopia Grants
WOW Ethiopia Donations
WOW Ethiopia Microloans
WOW Mozambique Borewells
WOW Mozambique Donation5
WOW Mozambique Microloans
WOW Uganda Grants
9,894
32
18,7901
11581
1.104
24
172
150
172
1,251
5,000
20,000
230
5.000
1,454
1,150
3.262
1,140
2,448
6,508
11,2511
13301
12,5551
17111
15,2141
11,3171
18051
4,670
17,445
161
3,039
137
345
4,588
211
1.029
7.773
3,253
1.328
19291
11,6191
13361
200
1,601
60,186
111,866
{99,1411
528
73,439
22

WOW (WORLD OF WORTH)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
13 Restricted funds
{Conlinuèd}
Prèvious year:
At1
September
2023
In¢oming
resources
Resources
expended
Transfers At 31 August
2024
WOW Wellbeing
Birthday Gifts
Bulgarian Stocking5 Appeal
Chii51mas Gift Appeal
20 Years Celebration
Challenges
Durian l Hope P¥oject
EBI Appeal
Emergency Appeals
Overseas Travel by Volunteers
Mi¢roloan funds
Logos Global Vision Bulgaria
Mosquito Nels Appeal
Open Hands
Special Gifts and Grants
Ugandan Pa51ors Appeal
Ugandan Tree Appeal
WOW Ethiopia
WOW Mozambique
WOVV Uganda
3,049
40
626
5,907
13,0491
1401
IS261
16,1511
256
12
664
16,540
16641
110,4141
1901
12471
110,8231
122
90
16,247
1,056
6,248
16,000
2,143
200
9,894
32
11.910
20D
204
18,511
32
{8,821}
511
20,593
15111
110,1371
7751
(1.5871
{4,8821
116,6341
14.7551
8,379
775
721
574
18,835
1.508
7.561
17,960
4,369
642
3,253
1,326
1,601
1,987
48,750
91,642
{80,2(￿)
60,186
23

WOW (WORLD OF WORTH)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
13 R8Strict8d funds
(Continued)
Birthday Gifts
To provKle individual h'rthday gifts for sponsored clildren.
Chr15tmas Gift Appeal
Every ye8r WOW appeals for funds to buy wery widow, child and student a Christmas present.
ARM Legacy Ventures Donations IDurlanlHopo Project)
This supports a childr8n's 8ducatiorb programme in Manila, Philippines.
Ebi Appeal
To raise funds for an orphan in India who wa5 involved in an accident and lost her leg.
Emeryency Appeals
This Is our disaster relief fund and covers income and expenditure for emergency siluatioTrs which affect our
projects such as typhoons, earthquakes, Covid etc.
Forelgn Trips for Volunteèrs
This fund is for Volunteers, costs who travel with the Charity lo visit the WOW projects overseas.
Logos Global Vislon 8ulgarla
A new home opened lo Ca￿ for ageing out orphans. providing them with trainin9. life skills and employability
Mosquito Nets Appeal
Specific fundraiser lo raise money for mosquito nels in Africa.
Open Hands Indla
This fund supports children's homes in India Mthen a donation is given specifically for this purpose.
Speclal glfts and grants - Includlng mlcroloans
This fund covers money given for very specific reasons and a separate detailed spreadsheet is kept noting the
reasons for the donalion. This covers donations such as birthday gifts for a specifie child, a medical bill for a
speciffic child or wdow, gifts given for sarees etc.
Ugandan Pasto￿ Appeal
To raise money lo provide seminais for pastors in Uganda.
Ugandan Trees Appeal
Money raised lo plant trees in Uganda to create self sustainability from the harvested wood.
WOW Ethlopla
Supports 60 women healthcare. food, ront and business enlerpT15es in Addis Ababa whèn donors
specifically donate for this purpose.
WOW Mozambique
This fund supports the WOW Project in Mozambique. when donors specificalty donate towards this prDjecl.
WOW help5 70 women wlh agricultural training and micfo-businesses.
WOW Uganda
This fund supports the WOW programme in Ugsnda, supporting 75 women with training and micro-
businesses. when donors Specifically donate for Uganda,
WOWWellbelng
This fund supports project from Ethiopia and Is raised Wellbeing Events for women in thè UK.
24

WOW (WORLD OF WORTH)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
13 Restrict8d funds
Continued)
Bulgarian Stockings Appeal
Christmas gifts collected f¢Y children in Bulgaria.
20 year5 Celebration Challenges
Thi8 fund supports projects in Ethiopia and is raised from events celebrating An(ty & Rachel David's 20 years
as directors of WOW.
Microloan Funds
Donations for Microloan funds for women.
Fundraising Events
Events hel¢J during the year to raise funds for the charity. e_g. wellbeing days, sponsored walks, coffee
morning etc.
Uganda Conferences
Training Gonferences held with church leaders and women and girls in Ugand8.
Kingdom Buslness
Business course being developed to train women and girls in developing nali(ms, and lo use as 8 fundr8ising
tool in the UK.
Sustalnability Projects
Dortsalions given with the speclfic aim of creating sustsinability fgr the projects, women and girls.
25

WOW (WORLD OF WORTH)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
14 Unrestricted funds
The unreslricteil funds of the charity comprise the unexpended balances of donations and grants which are
not subject lo specific conditions by donors and grantors as lo how they may be used. These include
designated funds which have been set aside out of unreslrieled funds by the Iruslees lor specific purposes.
At1
September
2024
Incoming Resources
ources
expended
Transfers At 31 August
202$
Reserve ftjnd
General Funds
General lunds
21,000
16,C175
21,000
29,340
171,293
17S7,5001
1528}
37,075
171,293
1157,5001
15281
50,340
Previous year-
Incoming
resources
Resources
expended
Transfers At 31 August
2024
September
2023
Reserve fund
General funds
21.000
28.758
21,000
16,075
181,566
1194,2491
49,758
181.566
1194,2491
37,075
Genernl fund
The WOW General Fund supports the WOW projects as shown in the descriptions below and is the main fund
from which the women and ¢hildren are supported, and trom which the WOW Overseas Project Bullgets are
mel. 11 also covers the charity's core support cos15, in pursuit of the Charity's objectives.
15 Anatysis of net assets between funds
Unrestricted
funds
2025
Restricted
funds
2025
Total
2025
At 31 August 2025:
Tangible assets
Current asselsllliabililiesl
956
49,384
956
122,823
73,439
50,340
73.439
123,779
26

WOW (WORLD OF WORTH)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
15 Analysis of net assets between fund$
(Continued)
Unrestricted
funds
2024
Restricted
funds
2024
Totsl
2024
At 31 August 2024..
Tangible asse15
Current asselsllliabililiesl
445
36,630
445
9S,816
60,186
37,075
60,186
97,261
16 Related party transactSons
There were no disclosable related party transactions during the year12D24- rKinel-
27