DoGusign Envelope ID". 050EA671.552U26F-837EA557D797DE2E KING'S CHURCH INTERNATIONAL charity number 1039958 TRUSTEES, REPORT AND ACCOUNTS year ended 31 October 2025 DoGusign Envelope ID". 050EA671.552U26F-837EA557D797DE2E TRUSTEES, REPORT & ACCOUNTS year ended 31 October 2025 KING'S CHURCH INTERNATIONAL Contents page TRUSTEES, REPORT 1-8 AUDITORS, REPORT 9-11 ACCOUNTS Statement of Financial Activities 12 Balance Sheet 13 Statement of Cash Flows 14 Notes to the Accounts 15-27 DoGusign Envelope ID". 050EA671.552U26F-837EA557D797DE2E TRUSTEES, REPORT year ended 31 October 2025 KING'S CHURCH INTERNATIONAL 1 About King's Church Intemational King's Church Inlemational is a non-denominational churd) based in the Thames Val￿Y in the U The charity is governed by a trust deed, registered with the Charity Commission Icharily number 10399581 and incorporated under a certificate of In￿rporatIon (issued by the Charity Commission pursuant lo section 25101 the Charities Act 20111. 2 Objectives and activities Objects The objects of the charity are sel out in ils governing document and can be summarised as.. The advancement of the Christian faith. Relief for those in need, hardship or distress. The advancement ol education on the basis ol Christian principles. Alms Our principle aims outlined below are based on Jesus. words.. 'Love the Lord your God wlh all your heart and with 811 your soul and with 811 your mind. This is the fiisl and greatest commandment. And tt)e second is like it.. Love your neighbour as youiseW.' Imatthew 22..37-391. Love People.. experience, embody and communicate GIMJ'S k)ve to P￿F￿e ol all ages, races and backgrounds. Love Families.. reconci￿, restore and raise up strong families through the love ol ChrisL Love Church.. bu1￿ a vibrant, growing, mulli-age, multi-racial d)urch community that models the love ol Christ Love the Woild.. work for the positive transfoim81ion ol souety through the outworking ol the love of Chiisl induding the piovision of high qu8Jily inspiralion8J Chiislian education. Objectives for 2026 Our objectives lor 2026 are lo.. Run several conferences throughout the year., KCI Men's, Women's, and Youth,. and the G12 UK Conference Continue lo grow the 12 geographical areas ol ministry established in 2025 Continue lo grow and develop the London congregation, including launching a London Property Appeal and baplism services Improve security for the Trfjng's House property including the school Implement new accounting and donations software To devebp ministry lo the children, teenagers and those in their eady 205 thiough additional small groups, camps and conferences and a personal mentoring network To itnprove the consistency and effeclivene55 of leaching across the King's House School so that pupils make strong progress in all subjects, while identifying and developing wrriculum areas that require further strengthening. Strategies r strategies are designed lo support the core aims and objectives of the charity.. 1. Grow quality small groups ol disciples that follow Jesus. 2. Develop and release strong leaders. 3. Mobilise and empower the next generation. 4. Prowde excellent training and devek)pmenl. 5. Hold dynamic and inspiring church Servi￿5. 6. P12nl and partner wlh other churches and organisalions lo spread the message of Chrislianily. 7. Bring people li￿elher through conferences that champion the cause of the thal church. 8. Empower and release uealiwly in the arts, media and music. 9. Serve people and meet needs where we find them. 10. Be a positive influenc£ in the Marketpla￿ and society with Christian principles and values. Page 1 DoGusign Envelope ID". 050EA671.552U26F-837EA557D797DE2E TRUSTEES, REPORT year ended 31 October 2025 KING'S CHURCH INTERNATIONAL 11. Maximise all types of communications, media and technology lo spread the gospel in a way that is dynamic, rekvanl and accessible. 12. Fwus on the development of equipped and empowered teams across the organisalion. We aim lo be an 4enl ol reconciliation, tsking a strong stance against raasm and welcoming people of all nationalities.. with over 50 nationalities in regular attendance. Women are given a prominent and visible role as part of the leadership of the churd). Our stral4ies specific lo The King's House Sch(K)I, Windsor are lo.. l. Prowde an education whose values and approach are based on a Biblica worldview. 2. Priorilise people.. firsuy the well-being of the children al the school, as well as their families, our staff and supporters. 3. Provide an excellent education by fully uph0￿1ng Department lor Education and Independent Schools Inspeclorale Standards, by ulilising various ¢urricul8 induding elements ol the national curriwlum, and by maintaining continuous improvement through monitoring innovab-on in education. The Iruslees confim Ihal when reviewing the charity's aims, and planning its objectives and activities, consideration has been given to the Charity Commission's guidance on public benefit including the supplementary guidance regarding the advancement of religion. The activities sel out below demonstrate the many benefits provided by the Charity and made available to the public. Activities The charity runs lo￿1 churd) activities as well as activities lo serve the worfdwide church., Local church Weekend services Our in.person Sunday Se￿ice8 welcome peop￿ from all backgrounds and age groups and the wee￿Y online seN(Es expand our impact enabling people who are house.bound or geographically distant to also be part ol our congregation. The preaching and leaching pro￿de people with a strong message ol hope in all 5ituats"ons. Swiall orouos 111 the local C0177fnunily Our weekly small groups are al the core of our pastoral care, support and de¥ek)pmenl ol individuals and families. There are diverse groups that meet across the Tharnes Valley for 811 ages and St￿e$ of lrfe including thildren and youth, men and women, singles and families, and those in the later years of life. Pasloral care The church prowdes pastoral care lo those suffering from grief, loneliness, mentsl health d)allenges or sickness, helping young and old 81ike and especially any who are vulnerable. Support is provided through the major milestones ol life induding birth, marriage and bereavemenl,. and lo hdp people have strong marriages and families and ensure those who don't have a family feel a sense of care from their church family. Evenls & courses lo support the church and G(Immunily Events and courses are run lo support church members and locd communities induding Welcotne Events, Life Class lan introduction lo liwng the christs.an lilel, Bapb"smal Services, Accelerated Leadership Tiaining la leadership training course), conferen￿9 for men, women and youtt) and camps for children and young adults. Medi8 gnd ¢ommuniGalioiis lo re8¢h g global &udieiiGe Modern medi2 and communications are used to share the church's message wth a wder audience in the local area, nationally and around the globe., using multiple media channels lincluding websites, email, podcasts, a mobile app, YouTube, Instsgram and Fa(Ebookl lo make the message of Jesus &cessible lo all. Commuiiily miiiislnes We Jso serve our local ￿mmunitieS by running a Christian community ol affOrda￿e accommodation in our King's House protety supporting those in the formative stages of life. Other practical support for individuals and families indudes food rolas, childc2re, hospital visitab-on and prayer support. Page 2 DoGusign Envelope ID". 050EA671.552U26F-837EA557D797DE2E TRUSTEES, REPORT year ended 31 October 2025 KING'S CHURCH INTERNATIONAL Education in the UK The Kin9 s House School. Windsor The charity operates a primary whool for the Windsor community.. an independent co4uc3tion81 d8y school with a capaaty lor up lo 75 pupils. The school provides an inlegraled Christian educab.on lo children 4ed between 3 and 13 years that incorporates academic learning, character development, Biblical leaching and the positive experience of an affiming Christian ￿mMunity. Partnerships G12 UK network ol ctjurlies & conferences The church's Senior Pastors are the UK co-ordinato￿ for churches following the G12 model pioneered by Mision CarismaticA Internacional in Colombia. They provide support lo other pastors and King's Church Internalionl Jso hosts an annual G12 Conferen￿ for those churches. Other P8rtnerships King's Church Inlemalional works in dose relationship with ch8rities 8nd churches in South Africa, Burkina Faso and elsewhere. Ten per cent18 '1ilhe'l ol our unrestricted donations income is sel sside in 8 Designated Missions Fund lo suptort other churches, relief and development work, and Christian projects in education. Grant. making Gmnls are made predominanljy lo other Christian organisats'ons.. to support churches, relief and development work and Christian projects in education and housing. Grants from Ihe Charity's Care Fund are made lo individuals in financial need- emulating the earfy ¢hur¢h in the way il Cared lor ils poorer members. Requests lor grants are assessed against the following criteria.. Does il fil the objects of the ch8rity? Is the Iwsl in a financial position lo commit the funds? Can the credibility of the recipient organisab-on or individual be establish￿? Can the specific purpose ol any grant request be verified? Can the effectiveness of the grant be monitored? An analysis ol the grants made is recorded in the notes lo the accounts. Volunteers All the charity's acliwlies are lacililaled in some respect by dedi￿ted volunteers, several hundred of whom give Iheir lime lo assist in some way- lor example fulfilling a role al the Sunday morning se￿￿5, running a small group, assists.ng in the church office or working wth children or youth. A voluntary internship is offered lo those who want lo give more subslanlid volunteer houis in service of the thurch and local community." typically, three days per week. The prffjrsmme lasts foi a year and participants are prowded with training seminars and on-the-job cosching together with the opportunity lo serve lor a short period with one ol our overseas partners. Interns provide a significant contribution to the charity's aclivilies. They themselves develop valuable skills and an understanding of their own abilits'es and potential while working alongside people with experience and high stsndards in a molivaled, inspirational and affirming environment. Fundraising The charity is commilled lo adhering lo the highest ethical standards in the way we fundraise. Fundraising is conducted by our own staff lexlernal fundraisers are not used) and is primarily done by having an 'offering' during Sunday services accompanied by Biblical guidan￿ on money and giving. Donors a￿ presented with several options for how lo donate and informed there is no compulsion lo give, lo ensure vulnerable people do not sense a pressure lo donate. Any complaints regarding fundr8ising are considered by the Governance mmittee of the Trustee Board atthough none were re￿IVed in the year 202512024.. nill. Wheie donations are given lor a specific puiwse these Sre retained in 8 restricted fund (these funds are listed in note 141 and used only lor the purposes ol that fund. We are commilled lo protecting our donor's personal data through adhering to the requirements ol Genera Data Protection Regulations IGDPRI. Page 3 DoGusign Envelope ID". 050EA671.552U26F-837EA557D797DE2E TRUSTEES, REPORT year ended 31 October 2025 KING'S CHURCH INTERNATIONAL 3 Achievements and performance Objectives for 2025 Launch a strategy 0112 geographical areas for the local church's ministry- appointing a leadership le8m, and developing a pr8yer and oulie8ch strategy foi e8ch 8rea Achieved The 12 geographicd areas and their leaders were launch￿ al the church's Wision Night in Janu8ry 2025. Throughout the year these leaders and their groups ran tnany community outreach events and several'church in the Community Sunday services. Mark 50 years ol our Senior Pastor's Ministry and honour him with a ￿lebratIoN event for all the church The church hosted an honouring Sunday service lo marf< the Senior Pastors, 50 years in ministry, folk)wed by a lunch for the whole church and severa inlemab.onal guests. Launch new Irsining courses lo help bring churd) meM￿r$ lo fruitfulness in their life and ministry Two 7-week training courses were launched in 2025.. Life Class Foundations as a lollow-on from Life Class A￿lerated Leadership Training, lo prowde additional leadership training for those who had completed the Destiny Training course Refurbish the basement of the ¢harily's property al 75 Frances Road lo pul il lo good use.. to expand our provision ol a Christian community The basement of 75 Frances Road, previously used for stor￿e, was refurbished into a two-bedroom flat. The refurbishment was ￿Mpleted in April 2025 and new tenants moved in during the same month Appoint our first dedicated London pastor lo help grow the London congreg8tion London pastors were appointed in November 2024, 8nd the Sunday service was moved lo a morning lime (previously 5pm} from May 2025. The core team and small groups were eSta￿lShed. Implement a new curriculum across all year groups in The King's House School, Windsor that beller aligns with our ￿7510￿ and v8Jues and monitor ils effectiveness on pupil progress New curriculum has been implemented across all year groups, which has had a posib've impact on pupil progress and is in line with our Christian ethos 4 Plans for future periods The main objectives for 2026 are sel out on page 1. The d)arily plans lo continue ils current strategies lo re8ch increasing numbers of people with the love ol Christ and lo see The King's House School, Windsor expand steadily in the provision ol ex￿lIent Christian educab'on. 5 Financial review Financial Objectives Our financial objective for the year was lo grow income and control costs to achieve break.even, keeping reserves stable above1.2 months ol expenditure. Income Total income for the year grew lo £1,798,00012024'. £1,555,WOl induding donations and legacies of £1,348,00012024. £1,167,000) whid) ￿MpriSed Inole 21 Unrestricted donations and legaaes, the core income of the charity, which grew 7% 10 £1,084,000 12024.. £1,Q13,0001. Don8tions and grants lo restricted funds of £264,41912024.. £154,000) including £72,000 foi our School Fund12024. £71,000) and £22,000 for the G12UK Fund12024.. £37,000). In(￿me from charitable aCti￿lI1eS grew lo £431,00012024.. £375,000) and included.. School fee income of £265,OW12024. £264,WOI Page 4 DoGusign Envelope ID". 050EA671.552U26F-837EA557D797DE2E TRUSTEES, REPORT year ended 31 October 2025 KING'S CHURCH INTERNATIONAL £118,00012024.' £74,000) local churd) income including tenancies al our Christian community in King's House., Partnership income of £48,00012024." £38,0001 including the annual conference for G12UK churches. Expenditure Expenditure for the year increased by 12QA ol prioi year at £1,676,00012024.. £1,471,0001'. Local church expenditure was £959,00012024.. £816,000) including an inflationary increase for stsff and an award payment to a staff member as well as newjoiners and employee returning from malernily. The (￿st increase also indudes accrued costs in respect of likely loss 0180% ielief on business rates. Costs of The lfj.ng s House Sthool, Windsor were £443,00012024.. £399,000).. induding an inflab"onary Increase for staff and increase in staff hours. Costs are b.ghdy controlled lo stay wlhin the total of fee Income, school donations and the budgeted use of general donations lfrorn our'vision Appeal'l. Partnership and Conferen￿ wsts were £272,00012024.' £254,000) induding grants of £89,00012024'. £85,000) which are listed in note 6. Of the above costs £1,031,00012024'. £830,000) were staff costs (note 51 with an increase ol the number of staff 10 2012024. 181. Financial Result, Funds and Reserves Overall Ihe charity made a surplus of £122,00012024.. £84,0ffl1 induding a £174,0ffl12024.. £55,000) increase in reslricled funds and £52,000 reducb"on12024.. £29.000 increase) in unrestricted funds. Total funds al 31 October 2025 amounted lo £3,749,00012024.. £3,627,000) the main components of which were Inole 141.. Property funds of £1,214,00012024.. £1,043,000) which increased by £171,00012024.. £49,0ffll. We continue to grow resources lo enable church activities lo have their own dedicated propertylproperties. The lfjds Klub Fund which increased to £53,00012024.' £51,000).. retained lo faalilale future children's ministry. The G12UK Fund remains in deficit al £9,00012024.' £4,000) which increased following the 2025 G12 UK Conference. A General Fund of £2,460,00012024.. £2,513,0ffll- The General Fund consists of Fix& Assets, Loans and Reserves. Reserves (the General Fund excluding tangible fixed assels and the loans secured on those asselsl dedined by £57,00012024.' £17,000 increase) lo £161,00012024.' £218,000). This year there have been Some signifi¢ant'one-offs' impacting reserves.. £105,000 ￿pital expenditure on no75 Fran￿$ Road1£100k ol which was FAanned & budgeledl and an additional £100,000 loan from the Property fund lo the Gener Fund lo finan￿ this expenditure. Our policy, in order lo maintain adequate finance ft)r the charity's adivib"es, is that Reserves should arnounl lo belween 1 and 4 months, expenditure Inel ol depreciab"onl. Al 31 cktober 2025 Reserves equated lo 1.2 months, expenditure (2024.. 1.8 monlhsl. Whilst ieserves remain within policy, Iruslees will continue lo moniloi reserves levels dosely. Investments The Property Fund is invested in interest earning bank deposits. The return on these investments is rewewed periodically to ensure a good rale is being earned. The charity continues lo investigate possible properties for the expansion of ils activities and the funds are therefore kept in a relatively liquid form so they can be awssed il required. 6 Structure, governance, management and advisors King s Church Inlemalional is a charitable trust governed by a trust deed dated 27 Mard) 1994 and is run by a Board of Twstees. The Iruslees delegate the day-lo-day running of the trust lo senior management. Page 5 DoGusign Envelope ID". 050EA671.552U26F-837EA557D797DE2E TRUSTEES, REPORT year ended 31 October 2025 KING'S CHURCH INTERNATIONAL Trustees Mike Airey Dushy Goonawardhane Maria Magembe Edw8rd ￿ade Ed Turkinglon Appointment Trustees may be appointed by a formal memomndum of the spiri￿al leaders of the church. Trustees seNe of Trustees lor a period ol two years and may offer themselves for reaptKiinlmenl. Trustees musl be members ol the church and accept the doctrines sel out in the fourth schedule of the Trust Deed. Trustee Training Ail new Iwslees allend training which covers the responsibilities of Iruslees as well as the objects, governing document and govemance structure ol the charity. They are also required lo read the Charity Commission guidance'The Essential Trustee, and encouraged lo read their other publications. Decision. making The strategic decisions ol the charity are tsken by the Board of Trustees after consideration ol the vision and values sel out by the senior pastors and spiritual leaders of the church Isee'spirilual Leaders belo¥vl. The Board ol Trustees appoints committees, comprising both Iruslees and people with rdevanl expertise, lo consider specific subjects and make recommendations lo the Board. Remuneration The Remuneration Commillee bench-marks remuneralion for church slaff and adwses the truslees on remuneration decisions. The School Board sets salaries for schcKI staff. The Committee and School Board members involved in this process are neither employees nor related to the emOoyees they are evaluating. The key m8nagemenl personnel ol the charity comprise its Board ol Trustees and senior managers. Trustees give their lime voluntarily and no recompense is made for their rde as Iwslees. Details ol Iruslee expenses and other Iransactions with Iruslees are disdosed in note 1510 the accounts. Remuneration lor senior m8n8gers is revie¥ved annually by the Remuner8tion Committee. Ils recommendations are submitted to the Trustee B08rd who approve the remuneration packages. IM7en selling remuneration for senior managers ￿nSIderatIon is given lo their experien￿, expertise, skills, competencies, impact, influence, scope and management responsibility. Remuneration decisions lake due note of comparable nation￿ benchmarks and aim lo be fair, reasonaNe and affOrda￿e,. and lo recognise the value of each individual's contribution lo the charity's performance. Risk Management The charity maintsins a risk register ranking risks according lo likelihothl and severity., and operates a risk management policy for reducing and controlling risks. The principle risks and uncertainties il laces are.. A rEliance on voluTrlary donations Voluntary giwng accounts for over 75% of the charity's income 8nd would be affected by a change in the number ol, or financial circumstances of, donors. This risk is miligaled by the very stable and commilled nature ol the church's supporter base.. most donors give consistently on a monthly basis and are commilled lo the principle ol lilhing.. giving al least 10'h ol their income lo the loc31 ¢hurd). Measures lo r￿ll￿ risk include the preparation ol wee￿Y and monthly In(￿me reF)Orts so management can take prompt action il giwng trends aller., and financial updates being given al several church rneelings through the year providing a mechanism lor donors lo respond promptly lo any financial challenges and giving them a sense of partnership in the charity's financial health. The tharily also operates a strong budgeting system lo ensure costs are kept in line with income and discretionary expenditure is reviewed regulaily so spending is only aulhorised when income is sufficient. The safely 01child￿n Through The King's House School, Windsor and its church activities foi children and youth, the charity provides many semces lo children. Keeping d)ildren sale from harm is a lop priority and the charity has therefore implemented a Safeguarding Policy for chI￿ren and Young People. This includes regular mandatory safeguarding training and Disdosure and Barring servi￿ d)ecks for all stsff involved in Page 6 DoGusign Envelope ID". 050EA671.552U26F-837EA557D797DE2E TRUSTEES, REPORT year ended 31 October 2025 KING'S CHURCH INTERNATIONAL children's acliwlies 8nd all those with 8 senior position in the charity. The Board ol Trustees monitor safeguarding measures lo ensure the Safeguarding Policy is being ftjlly implemented. Importaijce ol Ihe senior leadership le8m The churd)'s growth, Chaiily s strong momentum, and donors, loyalty 8re in large part due lo the inspirational and visionary leadership ol the church's Senior Pastors. The risk of bsing such ￿adership has therefore been miligaled by developing a sliong team of spiritual leaders and by a policy that, when a sizeable group ol leaders is Iravelling, they do not all travel together. Spiritual Leaders The spiritual leaders ol the church comprise the Senior Pasto￿, Wes and Adriana Richards, together with a team of twelve men and twelve women who oversee the pastoral care of Ch￿￿h members and the prcoramme of Christian leaching and provide spiriluJ direction to the church. The Iwstees recognise that the spiritual leaders are the spiritual authority of the church. The spiritual leaders recognise that the Iruslees are the kgal custodians and administrators of the trust funds. The Iruslees have the responsibility lo administer the Iwsl funds and undertake this in lull recognition of the spiritual guidan￿ proirided by the church's spiritual leaders.11 is the policy of King's Church InlernalionJ lo ensure that the Iruslees and spiritual leaders fully co-operate in the most effective way in order lo luifil the slated objects of the trust taking into account their respective responsibilities. Having assessed the practical implications involved in fulfilling the spiritual direcb'on given by the church's spiritual leaders, the Iruslees create, maintain and oversee the accounting structures, reporting structures, policy slalemenls and working practi(Es. Senior Managers The key managernenl personnel lo whom the Iruslees delegated day-lo.day running ol Ihe charity during the year 8nd up lo the dsle ol approv81 ol the financial stslements were.. AW Richards and A Richards, Senior Pastors L Harding, Head ol The King's House School, Windsor PD Webb, Head ol Finance R Arevalo, Community Pastor M Zander, Senior Accountant Principal Advisors Saffery LLP, Sl John's Court, Easton Street, High w￿Mbe HP11 1JX Pnnrip81 Legal Advisors Wilsons Solicitors LLP, 4 Lincoln's Inn Fields, London WC2A 3AA Pnncip8188nkars Metro 8ank, One Soulhamplon Row, London WC1 B SHA Page 7 DoGusign Envelope ID". 050EA671.552U26F-837EA557D797DE2E TRUSTEES, REPORT year ended 31 October 2025 KING'S CHURCH INTERNATIONAL 7 Trustees, responsibilities in relation to the financial statements The Iruslees are responsible for preparing the Trustees, Report and the financial stslements in accordance with appIl￿ble law and United Kingdom Accounting Standards (United Kingdom Generally Accepted A￿untIng practi￿). The law applicable lo charities in England & Wales requires the Iruslees lo prepare finanoal statements lor each finanoal year which give a Iwe and fair view of the slate of affairs ol the d)arily and of the incoming resources and application ol resources ol the charity for that period. In preparing these financial slalements, the Iruslees are required lo.. sekcl suilatAe accounting policies and then apply them consislenlly., observe the tnelhods and principles in the Charits"es SORP IFRS1021', makejudgemenls and eslimales that are reasonable and prudent., slate whether applicable accounting standards have been followed, subject lo any material departures disck)sed and ex￿ained in the financial stalemenls., prepare the financial slalements on the going concem basis unless il is inappropriate lo presume that the charity will continue in business. The Iruslees are responsible for keeping proper accounting records that disdose with reasonable accuracy al any lime the finan(aal position ol the d)arily and enabk them lo ensure that the financial slalements comply with the Charities Act 2011, the Charity (Accounts & Reports) Regulations 2008 and the provisions of the Iwsl deed. They are also reswnsIb￿ for safeguarding the assets ol the charity and he￿￿ for taking reasonable steps lor the prevention and dele¢tion ol fraud and other irregularities. 812112026 This reKMXt Was approved by The Trustees ol King's Churth Inlernalion8J on and signed on their behalf by Sig￿￿ by-. MH Airey, Trusl King's Church International, King's House, 77A Fran(£s Road, Windsor, Berkshire SL4 3A Page 8 DoGusign Envelope ID". 050EA671.552U26F-837EA557D797DE2E INDEPENDENT AUDITORS. REPORT TO THE TRUSTEES KING'S CHURCH INTERNATIONAL Opinion We have audited the financial slalements ol King's Church Inlemational lor the year ended 31 October 2025 which comprise the Slalemenl of Finanaal Acb"irities, Balall￿ Sheet, Statement ol Cash Flows and notes lo the Accounts, induding significant accounting policies. The financial reporhng framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland Iuniled lfjngdorn Generdly A￿￿pIed Accounting Pradicel. In our opinion the financial statements.. give a true and lair view of the slate of the tharily's affairs as al 31 October 2025 and of ils in￿ming resour￿$ and apFlicalion of resOUr(￿S lor the year then enda., have been propedy prepared in accordan￿ with United Kingdom Generally AC￿pIed Awounling Practice., and have been prepared in 8¢cordance with the requirements of the Charities Act 2011. Basis for opinion We conducted our 8udil in accordance with Inleinalional Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further de￿ri￿ in the Auditor's responsibilities for the audit of the financial slalements section ol our report. We are independent of the charity in accordance with the ethical requirements that are relevant lo our audit ol the financial slalemenls in the UK, induding the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance wilh these requiremenls. We believe Ihal the audit eviden￿ we have obtained is suffi(ienl and appropriate lo provide a basis for our opinion. Conclusions rg1*ing lo going ¢on¢grn In auditing the finan(ial slalemenls, we have concluded that the trustees, use of the going ￿n(￿rll basis ol accounting in the preparab-on ol the financial slalemenls is appropriate. Based on the work we have perforrned, we have not idenb.fied any material uncertainties relab.ng lo events or conditions that, individually or collectively, may cast significant doubl on the charity s ability lo continue as a going con(￿r￿ ft)r a period of al least twelve months from when the finall￿al stslemenls are authorized for issue. r responsibilitie5 and the responsibilities ol the trustees wth respect to going cOn￿M are described in the relevant 5ection5 of this report. Other information The Dlher information comprises the information induded in the annual report, other than the financial slalements 8nd our auditor's report Ihereon. The trustees are responsible for the other infomation. Our opinion on the financial slalemenls does not cover the other information and, ex￿p1 lo the exlenl otherwise explicitly staled in our report, we do not express any form ol assurance conclusion thereon. responsibility is lo read the other information and, in doing so, consider whether the other informalion is materially inconsislenl wth the financial statements or our kno￿edge obtained in the course ol the audit or otherwise appears lo be materially misstated. If we identify such material inconsistencies or apparent malerid misslalements, we are required lo determine whether this gives rise to a material misslalemenl in the financial slalements Ihemselves.11, based on the work we have perforrned, we conclude that there is a material misstalemenl ol this other information,. we are required lo report that lact We have nothing lo report in this regard. Matters on %thlch we are requlred to report by excepllon We have nothing lo report in respect of the following matters in rdalion lo which the Charits'es (Accounts and Reports) Regulations 2008 require us lo report lo you if, in our opinion.. the informats.on given in the Trustees. Annual Rewrt is inconsislenl in any mglerial respect with the fin8nci81 st8lements', or the charity has not kept sufficient a(￿￿Unting [￿Ords., or Page 9 DoGusign Envelope ID". 050EA671.552U26F-837EA557D797DE2E INDEPENDENT AUDITORS. REPORT TO THE TRUSTEES KING'S CHURCH INTERNATIONAL the financi￿ slalements are not in agreement with the accounting records and relums., or we have not re￿iVed all the information and explanations we require for our audit. Rgsponsibilities of trustfjgs As exFAained more fully in the Trustees, Responsibilities Slalemenl sel out on page 8, the Iruslees are responsible for Ihe preparation ol the financial slalements and for being satisfied that they give a true and lair ￿ew, and lor such interna control as the Iruslees determine is ne(%ssary lo enable the preparation of financia slalements Ihal are free from material misstalernenl, whether due lo fraud or eiror. In piep8ring the financial 51alemenl8, the trustee5 are responsible lor assessing the charity's ability lo ￿ntinue a5 8 going COn￿M, disdosing, as applicable, mallers related lo going concern and using the going concern b8sis of 8ccounling unless the trustees either intend lo liquidate the d)arily or lo cease operations, or have no realistic allemalive bul lo do so. Auditors, responsibilities forlhe audit of the financial ststemenls We have been appointed as auditors under the Charities Act 2011 and rewrt in accordance with regulations made under that Act. r objectives are to obtain reasonatAe assurance about whether the finanual ststemenls as a whole are free from material misstslemenl, whether due lo fraud or error, and lo issue an 8udilors' report that indudes our opinion. Reasonable 8ssur8nce is a high level ol assuran￿, but is not 8 guarantee th81 an audit conduded in a￿Ordan￿ wth ISAS IUKI will always detect 8 material misstalemenl when il exists. Misstalemenls can arise from fraud or error and are considered materia If, Individually or In the aggregate, they could reasonably be expected to influence the e(￿nOmiC decisions of users taken on the basis of these financial statements. Iriegu18rities. induding fraud, are ins18nces ol non-compliance with laws and r￿ulatiOns. We design piiKedures in line with our responsibilities, outlined above, lo delect material misstalemenls in iespect ol irregulaiilies, including fraud. The specific piocedures lor this engagement and the extent lo which these are capable of detecting irregularities, including fraud are detailed below. Idenlilying and assessing risks related lo irregularities.. We assessed the susceptibilily of the charity's financi￿ slalements lo material misstslemenl and how fraud mighl wcur, induding through discussions with the Iruslees, discussions within our audit team planning meeting, updating our record ol internal conlrols and ensuring these (￿ntrOlS operated as intended. We evaluated possible In￿￿tIveS and OPFKlrtunities for fraudulent manipulation ol the financial stalemenls. We identified laws and r￿ulationS that are of Significan￿ in the context of the Charity by discussions with trustees and updating our understanding of the sector in whith the charity operates. Laws and regulations ol direct significan(E in the context of the charity include the Charities Act 2011, the Charities (Accounts and Reports) R￿ulationS 2008 and guidance issued by the Charity Commission foi England and Wales. Audit response lo risks idenlffied.. We considered the exlenl ol Complian￿ wlh these laws and regulations as part of our audit procedures on the related financial slalemenl items induding a review of finanaal stslemenl disdosures. We reviewed the charity's records of breaches ol laws and regulations, minutes ol meetings and correspondence with relevant authorities lo identify potential Materi￿ misslalements arising. We discussed the charity's poliues and prO￿dureS for compliance with laws and regulab.ons with members of m2nagemenl responsible for compliance. During the FAanning meeb.ng with the audit team, the engagement partner drew attention lo the key areas which might involve non- compliance with laws and regulations or fraud. We enquired of management whether they were aware ol any InStan￿S ol non- compliance with laws and regulations or knowledge ol any actual, suspected or alleged fraud. We addressed the risk ol fraud through management override ol controls by tests.ng the appropriateness ol journal entn.es and identifying any signfficanl transactions that were unusual or outside the normal course ol business. We assessed whelherjudgemenls made in making a(￿Unting esb"mates gave rise to a possible indication of management bias. Al the completion stsge of the audit, the engagement partner's rewew included ensuring that the team had approached their work with appropriate professional sceplicism and thus the cap8cily lo identify non-compliance with laws and regulations and fraud. Page 10 DoGusign Envelope ID". 050EA671.552U26F-837EA557D797DE2E INDEPENDENT AUDITORS. REPORT TO THE TRUSTEES KING'S CHURCH INTERNATIONAL There 8re inherent limitations in the audit prc¢edures described ab)ve and the further removed non