Charity registration number: 1062561
**TRANSFORMED INTERNATIONAL TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
Adding Value Consultancy Ltd Studio 21, Bluecoat Chambers School Lane Liverpool L1 3BX
## **Transformed International Contents**
||**Page**|
|---|---|
|Trustees' Report|1—3|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Comparative Statement of Financial Activities|6|
|Statement of Financial Position|7|
|Notes to the Financial Statements|8—12|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities|13|
## **Transformed International**
## **Trustees' Report For The Year Ended 31 December 2025**
The trustees present their report and the financial statements for the year ended 31 December 2025.
## **Objectives and Activities**
## **Aims and Objectives**
- To advance the Christian Faith in Africa and in such other parts of the world as the Trustees may from time-to-time think fit. To relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve distress caused thereby in Africa and in such other parts of the world as the Trustees may from time-to-time think fit.
- To advance the provision of employment and training for employment for those in financial and economic need in Africa and in such other parts of the world as the Trustees may from time-to-time think fit.
- To advance education in accordance with Christian principles in Africa and in such other parts of the world as the Trustees may from time-to-time think fit.
- To promote and fulfil such other charitable purposes beneficial to the community in Africa and in such other parts of the world as the Trustees may from time-to-time think fit.
## **Public Benefit**
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
## **Achievements and Performance**
## **Main Achievements**
- �. There were a number of trips made by UK directors to Africa in 2025: Roger London visited Uganda, Burundi and Rwanda; Glenys London visited Uganda; Alastair and Lorraine Patience visited Sierra Leone. The main purpose of these visits was for ongoing training of our teams, Lifewater distributions and monitoring, Africa Youth Award activities, assessing the ongoing work in those nations and to encourage the national teams.
2. Spiritual Transformation training programmes were held in various countries in which Transformed International (TI) is working, including Uganda, Kenya, Rwanda, Tanzania, Zambia, Malawi, DR Congo, Sierra Leone and Liberia. This programme continues to enable the training of many church pastors and leaders from across the Christian denominations.
3. The two-year teaching and personal development programme for young people – the Africa Youth Award (AYA) – continued in several of the countries in which Transformed International is working, including Uganda, Tanzania, Malawi, Sierra Leone, Liberia, Zambia, South Sudan, DR Congo and Kenya. Glenys London and Alastair & Lorraine Patience were able to visit a number of AYA groups on their visits to some of these nations. The process of registering all AYA groups online continued throughout 2025.
4. TI continued to financially support nursery schools (for children ages 4-7) in eight of the countries in which our national Watchmen International (WI) teams operate.
5. The Lifewater distribution Project continued to move ahead with both Village and Kyaka II Refugee Settlement distributions taking place. The Lifewater Villages programme continues to be sponsored by the Aall Foundation, and the Refugee Settlement programme is sponsored by Water Works, Australia. The two trips made by UK director, Roger London, to Uganda, included Lifewater distributions. In January 2025, two of our sponsors from Water Works Australia visited Uganda to assess the work in Kyaka II Refugee Settlement. Activities also began in a second Refugee Settlement in Nakivale, Western Uganda. Monitoring of many homes, schools and health centre, that have been recipients in Lifewater programmes, continued to take place on a 5 monthly basis led by our local Lifewater teams. The results from these monitoring exercises continue to be extremely encouraging.
6. Apart from Africa Youth Award groups operating in Juba, and a Watchmen International nursery school being established there, little other activity was carried out in South Sudan due to the continuing unstable political situation in this country.
7. Funding for the ministry expenses of the indigenous National teams and for the support of the nursery schools was transferred to the relevant National teams on a bi-monthly basis.
## **Future Plans - 2026**
- �. Trips by UK Board members are planned to a number of African countries, including Uganda, and Sierra Leone, in order to encourage our African teams as they move forward with the Spiritual Transformation training, the Africa Youth Award programme and Lifewater Projects.
2. To continue Lifewater Village Projects in Uganda, Kenya, Rwanda and Sierra Leone. Monitoring and evaluation of the projects will continue to be carried out by our Lifewater and AYA monitoring teams.
3. Both the Spiritual Transformation and AYA programmes are to be further developed in the nations where they have been established. An online interactive version of the Spiritual Transformation training programme will be launched early in 2026 with the aim to reach many more nations around the World.
4. Support will commence for a nursery school in Kailahun, Sierra Leone, in January 2026. Further observation and inspection visits will be made to Transformed International supported nursery schools, by Bernard Makoba, our Ugandan Schools Supervisor, in the countries where we are working. Teacher training will also be taking place in Kenya and possibly elsewhere.
5. Ongoing fund-raising for Lifewater and the Africa Youth Award through deputation / conference work / sponsored events, will be undertaken by UK Board members and other supporters as opportunities arise.
Page 1
**Transformed International Trustees' Report (continued) For The Year Ended 31 December 2025**
## **Financial Review**
## **Reserves Policy**
Adequate reserves are maintained to fund the charity's activities for at least six months forward.
## **Structure, Governance and Management**
## **Trustee Selection Methods**
The trustees are chosen to bring a wide variety of skills to the charity management. Trustees are selected on the basis of the sharing of the vision for the charity and whether their skills are those needed in order for the charity's objectives to be advanced.
Any new appointment is considered by the trustees in their regular meetings and one of their number is deputed to approach the individual concerned. It is intended that in future new trustees will be required to shadow existing trustees prior to their appointment. New trustees are encouraged to engage in a suitable period of training.
All decisions are made directly by or by consultation with the trustees as a body.
## **Reference and Administrative Details**
## **Trustees**
Mr D Serle Mrs G London - Chair Mr P Muller Mr A Patience Mrs L Patience Mr R London
## **Charity Number**
1062561
## **Principal Address**
34 Burton Road Little Neston Neston CH64 9RA
## **Independent Examiner**
Matthew Brown Adding Value Consultancy Ltd Studio 21, Bluecoat Chambers School Lane Liverpool L1 3BX
Page 2
## **Transformed International Trustees' Report (continued) For The Year Ended 31 December 2025**
## **Statement of Trustees' Responsibilities**
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the trustees are required to:
- select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charity SORP;
- make judgments and accounting estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mrs G London
Trustee Date
Page 3
## **Transformed International Independent Examiner's Report to the Trustees of Transformed International For The Year Ended 31 December 2025**
I report to the trustees on my examination of the accounts of Transformed International (the Trust) for the year ended 31 December 2025.
## **Responsibilities and Basis of Report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner's Statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- �. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Matthew Brown Date Studio 21, Bluecoat Chambers School Lane Liverpool L1 3BX
Page 4
## **Transformed International Statement of Financial Activities For The Year Ended 31 December 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Investments
**4**
**EXPENDITURE ON:**
Charitable activities
**5**
**NET (EXPENDITURE)/INCOME**
Transfers between funds
**11**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**11**|**Unrestricted**
**funds**
**£**
15,345
241|**Restricted**
**funds**
**£**
80,522
-|**2025**
**Total funds **
**£**
95,867
241|**2024**
**Total funds**
**£**
132,733
521|
|---|---|---|---|---|
||15,586|80,522|96,108|133,254|
||(23,367)|(101,707)|(125,074)|(105,961)|
||(7,781)
(8,536)|(21,185)
8,536|(28,966)
-|27,293
-|
||(16,317)
20,420|(12,649)
17,163|(28,966)
37,583|27,293
10,290|
||4,103|4,514|8,617|37,583|
The notes on pages 8 to 12 form part of these financial statements.
Page 5
## **Transformed International Comparative Statement of Financial Activities For The Year Ended 31 December 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Investments
**4**
**EXPENDITURE ON:**
Charitable activities
**5**
**NET INCOME**
Transfers between funds
**11**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**11**|**Unrestricted**
**funds**
**£**
39,864
521|**Restricted**
**funds**
**£**
92,869
-|**2024**
**Total funds**
**£**
132,733
521|
|---|---|---|---|
||40,385|92,869|133,254|
||(22,425)|(83,536)|(105,961)|
||17,960
(290)|9,333
290|27,293
-|
||17,670
2,750|9,623
7,540|27,293
10,290|
||20,420|17,163|37,583|
The notes on pages 8 to 12 form part of these financial statements.
Page 6
## **Transformed International Statement of Financial Position As At 31 December 2025**
|**Notes**
**CURRENT ASSETS**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**10**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Restricted Funds
Unrestricted Funds
**TOTAL FUNDS**
**11**
On behalf of the board
Mr D Serle
Trustee
Date|**Unrestricted**
**funds**
**£**
5,336|**Restricted**
**funds**
**£**
4,514|**2025**
**Total funds **
**£**
9,850|**2024**
**Total funds**
**£**
38,393|
|---|---|---|---|---|
||5,336
(1,233)|4,514
-|9,850
(1,233)|38,393
(810)|
||4,103|4,514|8,617|37,583|
||4,103|4,514|8,617|37,583|
||4,103|4,514|8,617|37,583|
||||4,514
4,103|17,163
20,420|
||||8,617|37,583|
||||||
The notes on pages 8 to 12 form part of these financial statements.
Page 7
## **Transformed International Notes to the Financial Statements For The Year Ended 31 December 2025**
## 1. **General Information**
Transformed International is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1062561. The principal address is 34 Burton Road, Little Neston, Neston, CH64 9RA.
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
## 2.2. **Incoming Resources**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.
Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.
Income received in advance of the provision of specified services is deferred until the criteria for income recognition are met.
## 2.3. **Resources Expended**
Expenditure is recognised once there is a legal constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
Expenditure on charitable activities includes the costs of activities undertaken to further the purposes of the charity and their associated support costs
Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## 2.4. **Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
## 3. **Income from Donations and Legacies**
|Donations and gifts
Gift aid|**Unrestricted**
**funds**
**£**
12,927
2,418|**Restricted**
**funds**
**£**
73,677
6,845|**2025**
**Total**
**funds**
**£**
86,604
9,263|
|---|---|---|---|
||15,345|80,522|95,867|
Page 8
**Transformed International Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
|Donations and gifts
Gift aid
4.
**Investment Income**
Bank interest receivable
5.
**Analysis of Expenditure**
Charitable activity
Charitable activity
6.
**Direct Costs**
Fundraising activities:
African Youth Award expenses
Extra mission travel expenses
Emergency relief fund
International Team Family allowance
International Team personal ministry expenses
National Team expenses
National Team Family allowance
Spiritual transformation courses
Vehicle in Africa|**Activities**
**undertaken**
**directly**
(see note 6)
**£**
121,557|**Unrestricted**
**funds**
**£**
38,042
1,822|**Restricted**
**funds**
**£**
81,287
11,582|**2024**
**Total**
**funds**
**£**
119,329
13,404
132,733
**2024**
**Unrestricted**
**funds**
**£**
521
**2025**
**Total**
**£**
125,074
**2024**
**Total**
**£**
105,961
**2025**
**Charitable**
**activity**
**£**
12,731
982
820
660
120
652
2,594
12,902
1,120
...CONTINUED|
|---|---|---|---|---|
|||39,864|92,869||
|||**Grant funding**
**of activities**
**£**
1,607|**2025**
**Unrestricted**
**funds**
**£**
241||
||||**Support costs**
(see note 7)
**£**
1,910||
||**Activities**
**undertaken**
**directly**
(see note 6)
**£**
101,827|**Grant funding**
**of activities**
**£**
756|**Support costs**
(see note 7)
**£**
3,378||
||||||
Page 9
## **Transformed International Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
|Aall village projects
Investment management costs:
Overseas School ministry support
Life-water projects
Fundraising activities:
African Youth Award expenses
Extra mission travel expenses
Emergency relief fund
International Team Family allowance
International Team personal ministry expenses
National Team expenses
National Team Family allowance
Spiritual transformation courses
Aall village projects
Investment management costs:
Overseas School ministry support
Life-water projects
7.
**Support Costs**
General administration:
Bank charges
Other office costs
Governance costs:
Independent examiner's fees|27,344
61,270
362|
|---|---|
||121,557|
||**2024**
**Charitable**
**activity**
**£**
7,582
950
1,933
720
145
1,918
1,996
10,629
32,138
41,206
2,610|
||101,827|
||**2025**
**Charitable**
**activity**
**£**
221
861
828|
||1,910|
Page 10
**Transformed International Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
|General administration:
Bank charges
Other office costs
Governance costs:
Independent examiner's fees
8.
**Independent Examiner's Remuneration**
Independent examination of the financial statements
9.
**Average Number of Employees**
Average number of employees during the year was: NIL (2024: NIL)
10.
**Creditors: Amounts Falling Due Within One Year**
Accruals and deferred income
11.
**Movement in Funds**
**As at 1**
**January 2025**
**£**
**Unrestricted funds**
General:
General unrestricted fund
20,420
**Restricted funds**
Africa Youth Awards
5,374
Lifewater Funds
979
School Funds
10,810
**Total restricted funds**
17,163
**Total funds**
37,583|General administration:
Bank charges
Other office costs
Governance costs:
Independent examiner's fees
8.
**Independent Examiner's Remuneration**
Independent examination of the financial statements
9.
**Average Number of Employees**
Average number of employees during the year was: NIL (2024: NIL)
10.
**Creditors: Amounts Falling Due Within One Year**
Accruals and deferred income
11.
**Movement in Funds**
**As at 1**
**January 2025**
**£**
**Unrestricted funds**
General:
General unrestricted fund
20,420
**Restricted funds**
Africa Youth Awards
5,374
Lifewater Funds
979
School Funds
10,810
**Total restricted funds**
17,163
**Total funds**
37,583|**Income**
**£**
15,586
3,590
27,508
49,424|**Expenditure**
**£**
(23,367)
(12,731)
(27,706)
(61,270)||**2025**
**£**
828
**2025**
**£**
1,233
**Transfers**
**£**
(8,536)
7,500
-
1,036|**2024**
**Charitable**
**activity**
**£**
305
2,253
820|
|---|---|---|---|---|---|---|
|||||||3,378|
|||||||**2024**
**£**
820|
|||||||**2024**
**£**
810|
|||||||**As at 31**
**December**
**2025**
**£**
4,103
3,733
781
-|
||17,163|80,522|(101,707)||8,536|4,514|
||||||||
||37,583|96,108|(125,074)||-|8,617|
Page 11
## **Transformed International Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
|**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
Africa Youth Awards
Lifewater Funds
School Funds
**Total restricted funds**
**Total funds**|**As at 1**
**January 2024**
**£**
2,750
1,442
(392)
6,490|**Income**
**£**
40,385
13,148
30,990
48,731|**Expenditure**
**£**
(22,425)
(7,582)
(34,748)
(41,206)|**Transfers**
**£**
(290)
(1,634)
5,129
(3,205)|**As at 31**
**December**
**2024**
**£**
20,420
5,374
979
10,810|
|---|---|---|---|---|---|
||7,540|92,869|(83,536)|290|17,163|
|||||||
||10,290|133,254|(105,961)|-|37,583|
## 12. **Transactions with Trustees**
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
## 13. **Related Party Disclosures**
There have been no related party transactions in the reporting period that require disclosure.
Page 12
## **Transformed International Detailed Statement of Financial Activities For The Year Ended 31 December 2025**
|**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Donations and gifts
Gift aid
**Investments**
Bank interest receivable
**EXPENDITURE ON:**
**Charitable Activities:**
**Charitable activity**
Overseas School ministry support
Life-water projects
African Youth Award expenses
Extra mission travel expenses
Emergency relief fund
International Team Family allowance
International Team personal ministry expenses
National Team expenses
National Team Family allowance
Spiritual transformation courses
Vehicle in Africa
Aall village projects
Grants to individuals
Bank charges
Other office costs
Independent examiner's fees
**NET (EXPENDITURE)/INCOME**|**2025**
**Total**
**funds**
**£**
86,604
9,263|**2024**
**Total**
**funds**
**£**
119,329
13,404|
|---|---|---|
||95,867
241|132,733
521|
||241|521|
||96,108
(61,270)
(362)
(12,731)
(982)
(820)
(660)
(120)
(652)
(2,594)
(12,902)
(1,120)
(27,344)
(1,607)
(221)
(861)
(828)|133,254
(41,206)
(2,610)
(7,582)
(950)
(1,933)
(720)
(145)
(1,918)
(1,996)
(10,629)
-
(32,138)
(756)
(305)
(2,253)
(820)|
||(125,074)|(105,961)|
||(125,074)|(105,961)|
||(28,966)|27,293|
Page 13