Partnerrtid Partn•rAid UK registered as Partner Int8rnalional (UK) (Charity Ragistration Number- 1015165) Tru$t•gs' Report and Flnan¢ial Statoment$ For tho yaar ended 31 Oecember 2025 Contents Page Reference and Administr8tiv& Detals TTUStees' R8POrt Independent Examinerfs Report Statem8nl of Financial Adivity Balance Shg8t Notes to the Financial Statements
Partner Aid Intsmatlonal {UKI Relerence and Adrninistrattvo Details Charity Number 1015165 Trustoos Mr Andrew Dimmock Mr Randall Lawler Mrs Jan Merrow-smith Mrs Elizabeth Fewkes Mrs Susie Kelsey Mr Neil Graham Treasurer Mr N Gra¢8y Principal Address 43 Ealon Avenue High WycL)mbe Bucks HP12 3BS Englond Bank•rs The Co-op8r8tive Bank 1 Balloon Str8et Manchester Independent Examlner Mr T Brewer 51 Elmwood Crescent Flitwick Bedford5hire MK45 1LH Page I
Partnor Ald Intematlonal {UK) Trustèès R81)0rt For the yèar endod 31 December 2025 Structur•. governance and management Partner Aid International IUKI is an unincorporated registared UK charity INo.1015165), govemed by a TTUSt Deed. Th8 name Partn&rAid UK has been adopted for working purposes. The Charity is self-goveining. It coordinates Nvilh a wider ne[k of chaiities opeTating under Ihe'PartnerAid' Dame in other counlri8s. including Switzerfar and th8 Netheands. whith gives aws to Co-operative support and expertise when needed. The curr9llt Tnjslees are listed on pago 1. The Ttustees have the power to elect new TTuslees as required. Objeetlves and activitles The Trustees wish lo thank the liusls aTrJ individuals who have provided vital fundT8ising In support of PartnerAid UK during tho past year. TrUeeS are pleased to cflrM Ihat all furKfraisiDg is dong in compliance with best fundraising practi¢e. During 2025 we dKJ not employ 8ny professional fundraise. There were no complaints 01 ltIcismS durlng the year about our fundraising activities. The Charivs primary objective is to raise funds to support lIaf and developTnent projects and conlinue to support projects in Burkina Faso. Chad, Ghana. Ethiopia. Pakistan, Lebanon, M(Yocco and Soulh Sudan. The Trustee$ seek to achieve thls objectlve by raising funds to support reli8ble, experienc8d and committed local partner organisations. We look lor cost-effeclive projeds run by community-based teams with whom we Gan msinlain good comtnunicalic>ns and accounlabiltiy. By re.ng mainty on volunteers. the Charitys expenses are kept lo a minimum, thus allowing maximum fun¢s to be channelled into lif and d8v8lopment proje¢t¥. Achlavaments and perfom)anGe Total donations received or receivable were £32.945 in 2025 which showed a de¢rÈase of £12,103 (decrease in 2024 of £13.9601- The Trustees have considered risks to which the Charity is exposed and in their opinion the established syslems and procedures conlinue Io afford adèquate safeguard. Page 2
Partnor Ald Internatlonal IUKI Tru$tg0$ Report Icontinuedl For tho year ond•d 31 December 2025 Flnanclal review Donations received in 2025 We sufficient lo continue funding ongoing long-term development projects. Funds at the year and of £11,44012024 £13,426) representgd mainly cash held in a bank aecount prhy to distribution. The Trustees. poliGy is io send all speufic donations lo overse8s projects as soon as these can be effective US8d. Gifts awaiting remittance eam bank Interest, which is added to the balances held for the lated projects. Al the year end, unrestricted funds wèrè £1.22712024 £3,979) which are considered satisfactory. Statement of Trustees, r¢sponsibilltles Charity law requires the Trustees to prepare financial stslemenls f each financia5 year whlch glvg a true and f?ir view Of the State ol affarrs of the Charity al the year Ènd arKI of its incoming resources and resources experKled during that year. In preparing those financial statefflents. the Trustees are reqLJired to.. la} select suitable accounting policrtrs and then 8pply th8m consistently. (bl make judgements and eslimales that are reasonable and Prudent, 1¢) slate whether accounting Standards and stst8m8nls ol recommended practice have been followed. subject to any material departUS disdosed and explained in the financial statements, and Idl prepare thp finanGial slatsmenls on a going concem b8$is, unless it is inapproFHiat8 to assum8 that the charty will trntinUe in business. The Trustees 8r¢ responsible for kp1Trg proper ac¢ounting e0rds, which disclosè with reasonable accuracy, at any M8, th8 flnancial position of the Charity and enable thom to ensure that the financial statements comply with charity law. They are a150 r8sponsiLile for safeguarding the assets of the Charity and hence for tsking reasonable steps for the prevention and dote¢b"on of fraud and othGr irregularitses. Declaratlon The Tru8tee8 declare they have appmved the above report. Signed on behalf of the Charity's Trustees By MrA Immock Chaimian Mrs J Merr¢)w-Smith Trustee Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PARTNER AIO INTERNATIONAL {UKJ. reglstered Gharlty numb¢r 1015165 l Keport to tho chority trustee5 on my examination of the accounts ol Partner Inlernalional IUKI fthe Trust") lor the year ended 31 December 2025 as Sel out on pages 5 to 9. Raspectlve rgsponslbllltles of Trustees and Examlner The charity's trustees are responsib18 for lh8 pr8paration of the accounts in accordance with the reouiremenls of the charilies Acl 20111'the Act.). I T6rt in iespect ol my examination of the Trust's accx)unts as carried out under ¥ec1ion 145 of the A¢i and In Carr9 Out my examination I have followed 811 tho appficable DirectiEJns given by the Charity Cornmi55ion under sectiw 145I5ltbl of the Act. Indendent 8xaminer's statèm•nt I have completed my exafflinatitsn. I wnfim that no matters have como to my attenllon in connection with th8 examination giving me cause to b81iève that in any material rospect.. 1. accoLtnting records were not kept In respect of the Trust as requSred by sedion 130 of ihe ACL or 2. the accounts do not accord wth thos8 records., cr 3. th8 accounts dD not comply with the applicable requirements concerning the form and cont8nt of accounts sel out in the Charities (Accounts and R8POrtI Regulations 2008 other than any rpquir8m8nt that the COUnts give a Iwe and f8ir viev/ which Is not a mdttcr ¢onsidefed as part ol en independent eXaMinatn., or 4. Ihe 8ccounts have not been prepared in accordance wilh the melhods Bnd prlnciples of Accgunung and Reporbng by Charitses.. Statement of Recomwn2tKled Piacti¢e applicable to charities prepafing their accounts in 8ceorOance with the FinaThchg1 Reporting Siandard applicable in th8 UK and the Ropublic of Ifeland IFRS 1021 I have no coni%Tns and have come across no other matters in conneclion wth tha examination to whith Èttgnlion should be drawn in this report in order to 8n8ble a proper understandin9 of the accounts trj be Thathed. MI T Brewer 51 ElmwocM1 CSCent Flitwick BedloTdshire MK45 1LH Date& 27 1 4 PaBe 4
Partn•r Ald Int•rnational IUKI Statement of Financial Actmtles Year ended 31 DK8mber 2025 Isurnmary of Income and Exp8ndIttsI Restrlcted Unrestricted Funds Funds Total 2025 Total 2024 Note In¢omlng Resources Donations other Total In¢omlng Resources 20.165 12,780 32,945 45,048 20,165 12,780 32.945 45,048 Rgsourcas Expendèd C05t of generating knnds Chaiitable expèndSture Projects and support Management and administration Total Rosour¢•s Exp•nded 29,626 29.628 5,305 34.931 67.549 7,140 74,689 5,305 5,305 29,626 Net Incomlng Resourc•s for the year -9.461 7,475 -1,986 -29.641 Tran¥fvrs between Funds 10.227 -10.227 N•t Mov•mgnt in Funds 786 -2,752 -1,986 -29.641 ReconcilÈation of Funds Balan¢es brought forward at 1 January 9.447 3,979 13,426 43,067 Balancgs Garried forward at 31 December 10,213 1,227 11,440 13,426 Thè notés on pages 7 to 9 fomi part of these fingNci81 statements Page 5
Partner Ald Internatlonal (UK). reglstered charlty number 1015165 Balance Sheet At 31 December 2025 2025 2024 Note Current Assets Debtors Cash at bank and in hand 11.680 11.680 13,666 13,666 Current LiablSltlas Creditors f811ing due within one year {240} 12401 Net Asset$ 11.440 13.426 Represented by. Income Fund5 Restricted funds General chartlable funds Total Funds 10,213 1,227 11.440 9.447 3.g79 13.426 The notes on pages 7 10 9 form part of these financial stalernenls These financial statements have been approved by the Trustees and are slgned on their behalf by= MrA DmoCk Chalrman Mrs J Merrow-smilh Tnjstoe Dated Zl ¥OL£' Page 6
P¥rtner Interngtlonal (UK) Notès to the Flnancial Stalemenls Yoar ended 31 Dgcgrnbèr 2025 1. Charlty Inft>rmatlon P8rtner 1ntemab.onal IUKI is an vnincorwraled Gharitabte tntst r8gi8ter8d wtth the Charity Commission foi EnglarKJ and Wales, The T8glstered trffice is 43 Eaton Avenu8. 1g Wyo)mbe, Bucks. HP12 3BS. 2. Basls of Preparation Those a(Xnts havè prepwed und8r th8 hisloitcal cosi convèntion with items r8cognis8d at cost or iran58Gbon valuo yn5oss otherwise stated in thè relÉvant notslsl to tha accounts snd accordan 1th the Charty SORP IFRSI. the Financial Rew)rtsng S18ndard applicablè in thF United Kingdom and Republic of Ireland and in accordance the Charities Act 2011. The accounts prwnt a true and fair vrew and the accounting poli¢io5 adopted a those outlined in not8 3. No changes lo accoUnng policies and accounting e5tKllate5 have taken place during the year. No material prior r erro have been id8ntffied in the year. The Trustee5 consider that Ih8re ar8 no mal8rial uncertalntles about lh8 charitys abillty to funclK)n. l arnounts shown in the flnancial slat8m8nts arè slated in Sterling which is IttE functional cUrEY of the charity. Monetary amounts in th888 finanrAal staterllenl are round1 lo the n8are51 £. 3. Accounting Polkles Incoming R¥sources and Fund Aecountlng DDnations are cr8dited in the Statement of financi81 activitie8 when 1ve{l. Incotne received fora specthc restri¢led purpose as dedared by the donor 15 credited to a separate restiirtpd fund. Unrestricted funds 8re expendatslè at the Trustees. dlscr8t.on in furtherancE of Chariws objectlves. Resgur¢e5 Expended Resourcps expended are accounted for on an awru8ls basls. Expenditure 15 3llacatÉd In the statemont of fin&ncial actiiryties between re6tri¢ted and unrestricted fund5 and is further analysed bewn tharitatAe expendituro and cost of genergtin9 fund5. Charitable expenditure ks analysad been Field Projects & SuppDrt and Management & Administration. contribuon from Projects A proporilon ol Oev81oping Country Project Incom8 (not exeding a maximum of 10% of donabons} was contributed in 2D25 tOWgTd5 the Charity'$ support C0515. including general publicity and a4Jministration. Any 8XCe55 funds arè allo¢atod back to Proj8Ct$ at the Trustees. di$¢retion. 5. Dlrect Charitable Expenditur• Prolects & SupFKJrt tx)mprise5 grfLs forwarded to Proie¢t tsarns. The Charity doe$ not have any paid staff and instead uses expert consultants where F¥)551b. ThSs enables maximum funds to be thanaelled overs&as Into relief and d8veloprnent projects. Trustees are not remunerated and 8re paid expense5 forattending meetings and dUtS direclty related to their duties as trustee. Mrs J Merrow-smrth was paid £4.118 for consultancy fee8 during the year12024'. £5.1981. £24012024.. £2401 has been provided ts the IndepÈndenl examin8r'5 fge in the 2025 accounts. Page 7
Partnor Ald International IUKI Nuteg to the Flnanclal Statements Icontlnuedl Yaar 8nd8d 31 De¢ember 2025 6. Analysls of R85tri¢t•d Funds South Asla Mlddle East Afrl¢a Total For the year ended 31 Decernber 2025 lrtcomlng Re50urce5 t)onations B8nk interest reIved Totgl Incoming Rasources 20,165 20.165 20.165 20.165 Los$'. Chayltablg ExpeDdliure Fidd prolects and support 27.126 29.626 Not Incomlng Ro£oure•s for the year (6,9611 12,5001 19A611 Tran•r9 b•hveen Funds 7.727 2.500 10.227 Net Movement In Funds 766 Reconciliation of Funds Balanc•s at l January 2025 9.078 369 9.447 Balancès at 31 Decèmber 2025 369 10.213 I TTansfèrs befv4een Funds are either itrto or frDrn the General Fund (an Unrestricted Fund). South Asla Mlddle For the &nded 31 Decembgr 2024 InmIng Resources Don81ions Bank interest fe¢oived Total Incoming Resou5 Africa Tot 6,538 9,500 10.500 26.538 6.538 9.500 10.500 26.538 Less: Charltable ExpendEtUTe Field projects and support 26,249 3,450 17.850 67,549 Nat Incomlng Re80urcas for tho year 119,7101 {13,950} 17.3501 {41.010} Transfers between 12.849 -750 20.649 Net Mov•mBnt in Fund• 16,8621 -5.400 18.100) 120,362) Reconclliatlon r)f Funds Balances at 1 January 2024 15.940 5.400 8,469 29.809 Balances at 31 O•c•mbor 2024 9,078 369 9.447 7. Credltors falllng due wlfhin one year 2025 2024 Accrued enG8S 240 240 Page 8
Partner Ald Intgrn8tlonal (UK) Notes to the Financial Statements Icontinuedl Year •nd•d 31 December 2025 8. Statgmgnt of Financial A¢tlvltie$ For the year end¢d 31 December 2024 RBstrlcted Unro$trl¢ted Funds Funds Total 2023 Note Incomlng Resources Donations Othèr Total Ineemlng R•sources 26,538 18,510 45,048 26.538 18,510 45,04 ResourG6s Expended Cost ornrating funds Charitable expenditure Projects and support Managtrment ancl administration Total Resources Expended 67,549 67,549 7,140 74,689 7,14rJ 7,140 67,549 Not Incoming R•sources forth• yr 141.0111 11.370 129,8411 Transfers bekn¥een Funds 20,649 {20,6491 Net Movement In Funds 120.3621 19,2791 129,6411 Reconclllatlon of Funds BalarKes txought forword at 1 January 29.809 13.256 43.067 Balances Ca1¥d frJwaTd at 31 Decetnber 9,447 3,979 13,426 Page 9