Registered Dumber.. 03678243 Charity numbgr.. 1072964 SCRIPTURE UNION INTERNATIONAL COUNCIL (A company limited by guarantee) DIRECTORS, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 SCRIPTURE UNION INTERNATIONAL COUNCIL IA Company limitsd by guarants¢l CONTENTS Page Rafgronca and administrative details of tho Company. its Dirgctors and advisors Dlrnctors. rèport Indopondant auditors. rnport on financial statemants Statsment of financial activities 2-11 12-15 16 Balanc• sh¢•t 17 Statement of cash flows Notes to the Ilnanclal 8tat•mènts 19-33 SCRIPTURE UNION INTERNATIONAL COUNCIL IA Company limitsd by guarants¢l REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS DIRECTORS AND ADVISERS FOR THE YEAR ENDED 310ECEMBER 2025 Dlro¢tors Dr Samuel Kofi Afrane I￿Signed 7 July 20251 Dr Ramon Wayne Baker (resigned 7 July 2025} Dr Christian Hel￿"g. Chairman Mr5 Monika Kuschmierz, Chief Executive Mr Kwame Adu {appointed 7 July 20251 Mr Jose Joshua Ortiz Gonzales Dr Margaret Kaniki Siwdle Mr Andrew McKenzie Mr Derek Mark Heasman Ms Shirtey Maotsai Wang Company rngister8d number 03678243 Charlty rogl$tsr¢d number 1072 RoglBtsr•d offic• Lytchett House, 13 Freeland Park Wareham Road Poole Dofsel BH166FA Indopondont audltors UHY Hacker Young Fitch Limited Slalulory Auditors & Chartered Acctyjnlants Surte 2.06. Custom House Custom House Square BeWa$t BT13ET Bank•rs CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4TA HSBC 186 Broadvray Did¢ol Oxon OX11 8RP Spar- und Kredrtbank eG Postfach 4085 58426 Witten Germany Solicitors Polhecary Witham Weld 70 St. George's Squa London SW1V 3RD Page 1 SCRIPTURE UNION INTERNATIONAL COUNCIL IA Company limitsd by guarants¢l DIRECTORS. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Directors (who are also Trustees of the charitable company) p￿sent their annual report together vAth the audited financial statements of the Scripbjfe Union International Council for the 1 January 2025 to 31 December 2025. The Annual report serves the Purposes of both a Directors. report and a directors, report under company law. The Directors confirm that the Annual report and financial ststemenls of the charitable company comply wlh the current statutory requirements. the requiremen15 of the charitable company's goveming document and the provisions of the Slalemenl of Recommended Prath'ce ISORPI applicable lo ¢harrties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 (effective 1 January 20191. Since the Company qualrfies as small under secb.on 382 of the Companies Act 2006. the Strategic report required of medium and large ¢ompanies under the Companies Act 2006 Islralegic Report and Directors, Report) Regulations 2013 has been omitted. Stru¢tur•. gov•man¢• and manag•m•nt . Constitutlon Scripture Union Inlemational Council ISUICI is registered a$ a ¢haritable company limited by guarantee under company registration number 3678243 and was set up by a Memorandum ol Associalion on 3rd December 1998. SUIC Is also registered as a charity ￿￿th the Charib'es Commission for England & Wales under registration number 1072964. b. M•thods of Ippolntmont or eloctlon of Dlrncto The management of the Company is the responsibility of the Direclors vtho are elected and ¢￿0p1ed under the terms of the Memorandum of Association. The Directors and Iru$lees for the purposes of chanty law fom a Global Boart1, having been appointed by the General Assembly. Members of the General Assembty Comprise.. a Chair., an Honorary Treasurer.. an International Director., and ex-officio the chair. or in his or her absence the person enb.lled to exercise the functions of the chair (which may include the national or most senior executive director). or in his or her absence the person duly appointed to the satisfaction of the Global Board to represent the function of the chairl of each National Movement. The Global Board shall number no more than eleven Directors comprise.. Ex-officio the Chair". Ex-officio the Honorary TreaSu￿r.. Ex-officio the International Director.. up to eight Directors elected., and up lo ￿ Directors co-opted. The names of the Global Boar(l are lisleil on the legal and administrative infomalion page. The Global Board manage the affairs of the General Assembly but must refer all matters of major policy to the members of the General Assembly, which will meet every year either in person or via an electronic meeting. Page 2 SCRIPTURE UNION INTERNATIONAL COUNCIL IA Company limitsd by guarants¢l DIRECTORS. REPORT ICONTINUED} FOR THE YEAR ENDED 310ECEMBER 2025 Structurè, govornan¢• and managament l¢onllnu8d) c. Policies adopted for the induction and tra•ning of Directors New Directors undergo an orientation lo brief them on their legal obl￿atIonS under charty and company law, the content of the Memorandum and Artides of Association. the committee and decision-making processes, the strategic plan and recent financial performance of SUIC. During the induction they meet key employees and other Director5. Directors are encouraged to attend appropriate extemal training events ￿ere these wll facilitate the undertaking of their role. d. R8latsd party r8lationships Transacts'ons SU Movements have not been treated as related patties. The Company has not entered into any other related party transaction$ during the year, rw)r are Ihere any outstanding balances owing be￿een related parties at the balance sheet date. Objec￿¥•$ and actlvltl•s a. Pollcl85 and obl•ctive SUIC'S objects are to support the work of Scripture Uni¢)n throughout the V•vrfd in its aims of advancing the Christian faith by.. making God's good news knovm to children. ytsjng people. and families,. and encouraging people of all ages lo meet God daily through the Bible and prayer, $0 that they may come lo personal fath in our Lord Je$u$ Chrisl, grow in Christian maturity and become both committed Church members and servants of a wodd in need. To fulfil our common *ision, SUIC is walking alongside Nat￿nal Movements. inspiring and equipping effeth've ministry. and creating a Kingdom-minded community. b. Thg Scrlpturn Unlon Mo¥•ment Scripture Union worldw.de comprises national arHI other movements - currently 134 in 120 countries each wlh ils own goveming Council or Committee. Each movement is autonomous in ils own right bul has adopted the Statement of Aims. Belief and Working Principles set oui in the Articles of Association of the Scripture Union Intemational Council. ¢. Grant-making policies Grants are made by SUIC to Scripture Union National Movements in order to fvrther their work and in accordance b*ilh the objects of the charrtable company. Page 3 SCRIPTURE UNION INTERNATIONAL COUNCIL IA Company limitsd by guarants¢l DIRECTORS. REPORT ICONTINUED} FOR THE YEAR ENDED 310ECEMBER 2025 objec￿¥￿$ and a¢llviti•s Icontlnuodl d. Main activities undertaken to further the Company's pury>oses for the public benefrt The directors are aware of the Charity's Commission's general guidance on public benefit and, in particular. the Specific guidance on charities for the advancement of religion. This is taken into consideration when reviewing SUIC'S aims and objectives in planning fulure actwities. SUIC has, in their dire¢tors' wew. mel the public benefit requirement by. supporting Nabonal Movements in their aclivib.es providing ministry and governance training lo leailers and volunteers developing and sharing resources providing educatsonal benefit to communities in various ¢ountrie$ making grants to Nabonal Councils, ¥tho through their w)rk are helping to ensure that future generations 11 continue lo know God and develop personal relationships wth Him providing development loans lo enable National Councils continue their work. providing emergency funding to National Councils in need because of pOl￿¢al or economic instability in the Country. •. Stratèglc Framtwork With respect to strategic planning, the Directors have decided to organize the work of SUIC within four focus areas. In summary. these cover the areas of excellent ministry. fostering cross community collaboration betsyeen National Movements. developing trusted partnership5 with liktrminded agenciès, and promoting $ustsinability initsats'ves. Adminislralion arKI govemance support the focus afeas. Achlov•monts and p•rtormanco Page 4 SCRIPTURE UNION INTERNATIONAL COUNCIL IA Company limitsd by guarants¢l DIRECTORS. REPORT ICONTINUED} FOR THE YEAR ENDED 310ECEMBER 2025 Achiavomonts and ￿rfornIan¢fj l¢ontinu8d) a. Review of activities The followng paragraphs provide a summary of the charity's prinapal actiwties during 2025.. Policy and Oversight In 2025, the Global Board met Iwce in person and three times online lo oversee the work of the Global Team. Various new policies were discussed and approved by the Board, including an Al Policy and a Travel Safety Policy. With the Chair's and the Tfeasurer'$ temis coming to an end in 2026. the Board invested time in discussing the Board development following a thorough self-assessment. New potential Board members were identified, and the Nominations Committee commenced ils w)rk. Strateglc D•vtlopm•nt The year 2025 was a year of Consol￿ation and planning. The outcomes of the Global Gathering in 2024 and the priorities the National Movements had identrfied were shaped into a strategic plan for the years 2025-2028. The Global Team developed a draft vthich the Board discussed, refined and approved. The team then worked out an Iction plan, and the new strategic plan began to be operationalised in the second half of 2025. The International Oireclor mel wth Global Team members. National Movement leaders, partners, and key donors in." England, USA. Swtzerland. Germany. South Africa. Malaysia. Philippines. France. Greece, Thailand, Australia, and Korea. The Global Team connected online on a regular ba$1$ wth the International Director. Also, a great number of online meetings were held wth partners and donors. The follo￿up mentoring program for the Young Ambassadors. launched after the 2024 Global Gathering, concluded in September 202S wth an online celebratory gathering. Including the Young Ambassadors in the Global Gathering. giving them a voice. and accompanying them through the mentoring year proved very $ucce$$ful and inspiring, and wll inform how SUIC ¢onts'nues to develop young leader$ going forward. Ministry Building On the encouraging response from the initial pilot in Uganda in November 2024 the Young Entrepreneurs Program was held in sO￿h Aln"¢a. responding lo the reality of high youth unemployment in many African countries. The Bibli¢al curriculum. an out¢ome of the Resource Writers, Work$hop$ under the 8ible Engagement Initiative, helps young people explore their GOd￿1ven grfts and create businesses together. The response was extraordinary.. the program Spread like wklfife as part￿1panIS went home to sel up further small Bible and bu5ines5 groups. and more than 100 small businesses were started as a direct re5uII. SUIC continues to plan for further scaling of this inthatwe as a key strand of the 202￿2028 strategic plan. In partnership wth A Rocha International and the Briti'sh and Foreign Bible Society, SUIC began the development of a theological framework on Creation Care. This collaborative work brings together biblical scholarship, environmental expertise, and Scnplure Union's ministry expenence with children and young people. The framework 15 intended to equip National Movements lo engage thoughtfully wrth creation care a5 an expression of Christian discipleship. and lo provKle a sound theological foundation for ministry resources, training, and Conversations within the global SU ￿mmunty. The SUIC Project Management Trainer, together with other team members. continued to deliver training to help National Councils Implement a robust project management methodology. In 2025, three regional group training'5 were successfully delive￿¢.. one in the United Arab Emirales for movements from ￿$tricted countries, one in Thailand for leaders from East and West Asia. and one in Australia for leaders from the Pacific Islands. Participants in each cohort committed to ongoing online training reading assignments. and practical tasks, supporting one another in developing s%E1kt￿)u9ht-lhrough projecls that slrengthen ministry impact. Following the conclusion of the three-year Chikl Protection Training project in 2024, SUIC continued in 2025 10 deliver Child Protection training on an ongoing. iegular basis. The global virtual Community of Practice for child prole¢tion representatives ¢onb"nued to facilitste the sharing of best practice between National Movements. and Page 5 SCRIPTURE UNION INTERNATIONAL COUNCIL IA Company limitsd by guarants¢l DIRECTORS. REPORT ICONTINUED} FOR THE YEAR ENDED 310ECEMBER 2025 Achiavomonts and ￿rfornian¢fj l¢ontinu8d) SUIC remained engaged in the ne￿Y formed Global Child Protection netsvork of expert agencies focused on raising awareness of child protection within churches and Christian agencies globally. The digitsl network. bringing together National Movements vA)o want to share best practice in digitsl ministry, and the nefv￿rk for female leaders. both conbnued their collaborabon virtually. The Ministry Specialists continued to engage wilh global partners in the areas of sports ministy, family ministy. and general children'5 and youth ministry, and were available for training needs that National Councils or Community Groups requested. Community Various Community Group meetsngs were facilitated by SUI team members. partly as face-tothface meetings. partly as online gatherings. Global Team and Board members participated to connect with key leader5, to understand the needs of the National Movements, lo present resources that have been developed by the Global Team, and lo discuss future plans. Ministry related ￿bin¥l$, and Community Group related virtual events, brought together leaders, staff and volunteers from many National Movements for collaboration and sharing. The Field Development Directors created the space for Directors lo learn from Iheir peers. pray for each other and support each other in practical ways Such 48 sharing resources or helping less equipped rnovemenls wth molerial support. The Global Week of Prayer in November connected National Councils and the Global Team and Board foir online prayer and Bible reading. A Global Day of Pfayer for ¢hildren was facililaled by the Global Team in collaboration th National Movement leaders and brought together more than 400 children from National Movements for an online event. Sustainability The Field Oevelopmenl Directors worked wlh National Movemenls lo help them sel strategic goals and develop their ministry capacity and sustainability. A significanl focus ￿ntynUed to be the development of good govemance, and the Fiekl Development Direthrs supported Nali¢)nal Boards in their $ucce$$ion planning processes. A particular area ol attention in 2025 was the accompaniment of National Movements operating In reslricled countries. where ministry lo children and young people tskes place under significant political. legal, or social Constraints. SUIC supported these movements through pastoral care, prayer, discreet practical support, and tailored governance and capacity-buihjing assistance, recognizing that sustainability in these contexts requires careful attention to security, contextual wsdom, and the resilience of local leaders. The Project Management Training delivered in the United Arab Emirales for leaders from restricted countries (reported above under Minislryl formed part ol this wider ¢ommrtment. The International Oirector, in ¢onsuttation with key slaff in different parts of Ihe wodd, identified worthwhile projects worldwde and made them known to potential donors. Gffts were given for these projects from individual donors. trusts, or National Councils both to SUIC and directly to the relevant Nats'onal Councils. Only gifts received by the SU Inlemalional Council are refiected in rts finanual statements. These gifts were placed In Reslricled Reserves and grants were then made at the appropnate b.mes lo the relevant r￿1plent5 In ac¢ordan¢e wlh the donors, inslwctions. Partnership SUIC has a policy of developing trusted partnerships Trmih other lik&minded agencies and ha5 identrfied this a5 one of its strategic action area5. The International Director Connected wth various strategi¢ global ministry partners either al their global gatherings or at online meetings, induding Nxtmove, Intemational Fellowship of Evangelical Students IIFESI, United Bible Societies IUBSI, Bible Society, Christian Camping International ICCII, the Lausanne Movement, and the World Evangelical Aliance (WEAI lo name but a few. A new partnership wlh A Rocha International, a Christian environmental organrLats"on, Wd5 developed during the year. Page 6 SCRIPTURE UNION INTERNATIONAL COUNCIL IA Company limitsd by guarants¢l DIRECTORS. REPORT ICONTINUED} FOR THE YEAR ENDED 310ECEMBER 2025 A¢hiovomonts and ￿rfornIan¢fj l¢ontinu8d) The International Director conb.nued chairing the Forum of Bible Agencies Internab'onal IFOBAII. The ulb'mate goal for SUI-S global partnerships is for the benefit for the National Councils. Adminis1rat￿￿/GOVern3fjCe (incl. Communicalions) The International Director worked wth the UK team to further improve finance and administrats'on systems. SUIC continued to develop rts sttial media wesence with the generous volunteer work of 3 social media company and kept communication going via monthly newsletters. sharing information and stories of the work from around the VKJrld. Two monthly publications, "Gk>bal Prayers. and "Global Storie$°, are produced on a regular basis to connect National Councils in prayer and infomi the interested public about the work being undertaken. The Global Board has responsibility for revithng salary poli¢y and salary slru¢tures. Proposed changes are recommended by the International Director lo the Global Board based on benchmarking salaries against other relevant mission agencies. The annual levels of key management remuneration are approved by the Global Board. Salaries wtre adju$ted to current standards during the year. Page 7 SCRIPTURE UNION INTERNATIONAL COUNCIL IA Company limitsd by guarants¢l DIRECTORS. REPORT ICONTINUED} FOR THE YEAR ENDED 310ECEMBER 2025 Achiavomonts and ￿rfornIan¢fj l¢ontinu8d) b. Plans for fijture periods The charitable company plans to contsnue the activrfies ouuined above in the forthcoming years. subje¢t lo Satisfactory funding arrangements. The new strategic plan for 202￿2028 was presented to the 9lobal SU community in 2025 and began to be operationalised in the second half of the year. The four focus areas remain.. Ministry The Global Team will support the National Movements in making their ministries more effective lo reach children and young people with the good news of Jesus and help them grow lo be lrfelong folk)wer$ of Jesus. SUIC VAII do this by.. Facilitating the sharing of best practs'ce ministry models around the wodd. Helping movements to develop cutturally adequate and upto-date ministry resources. Delivering training and peer-￿arnlftg opportunities. Stirring conversations that help lo critically reflect on current ministry and 8ible engagement pracliees and question the stslus quo. Community SUIC connects Nab'onal Movements lo be a supportive. interdependent communty, strengthening one another in Su's shared lrfe and mission. SUIC is doing this by". Organising and facilrtaling annual or bi-annual Communty Group meetings. Encouragin9 the sharing of resources. Connects'ng the Global SU Community through-Gl¢)bal Prayers" "Gl¢)bal Stories", the Global Week of Prayer, and other communications. Creatin9 Idigilall leamin9 OPPOrtunits'es and facilitating nefv￿rks for special interest group5 le.g., publishingi. Creating opportunities for peer-leaming. jotTrshadosMng. and intemships for staff. Inducting nev4 leaders from National Movements lo help them understsnd the SU ethos. Being 'knO￿edge brokers, wthin the global SU Community. Developing young leaders under the age of 35 and creating a space for their ideas and competencies, connecting them wth the Global Team and Board Offering pastoral care lo leaders and next level leaders Sustainability SUIC support$ the Natsonal Movements in achieving $u$tainabilty, thus ￿nI￿king resources for fvrther development of SU globally. SUIC will do this by Working with individual movement5 on govemance issue$. Helping National Movements review their strategic plans. Supperting National Movements In their leadership transrtioning. Organising fundraising training. Helping National Movements identify new sources of income. Supportin9 and mentoring Nms in times of crisis or conflict. Partnership SUIC wll act as a trusted partner and nurture relationships wth intem*ional Christian agencies. fvnding bodies and churches, fostering partnerships and conneclions National Movements, thus being the voice of N*ional Movements, especially those with a weaker voice. SUIC will do this by Building trust relalionships wth like-minded organizations for mutual leaming and sharing wf(h a key focus on global Children and Youth Ministry partners, Bible Agencies, and Churche5. C￿aling new resources in ¢ollabor*ion global ministry partners. Encouraging global partners lo devdop working partnerships wth local National Movements. Administration and Govemance SUIC wll continue to delwer excellent govemance and management, as ￿￿11 as ensuring suffiaent resources to fulfil Ils global mission in a transparent, effective, and ethical manner. Page 8 SCRIPTURE UNION INTERNATIONAL COUNCIL IA Company limitsd by guarants¢l DIRECTORS. REPORT ICONTINUED} FOR THE YEAR ENDED 310ECEMBER 2025 Flnan¢ial rovl . Going concern After making appropriate enquiries, the Directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial 5ts1ements. Further details regarding the adoption of the going Concern basis Can be found in the accounb.ng policies. b. Resorves policy The Directors have established a policy to hold a level of general unre$tricled reserves (excluding designated funds) at a balance in the range 25% to SO% of annual operational costs. in order to allow for changes in expected cash flow patterns and to be able to meet operational costs for periods normally associated with employee redundancy provisions. This is reviewed on an annual basis. The level of general unreslricled ￿serveS at 31 December 2025 was £389.25912024". £401.6021. which equates to around 38% of lolal general expenditure for 2025. The level of reserves is therefore deemed sali$fa¢lory. In certain circumstances donors may express a form of noTrbinding preference as lo the use of their donations that fa115 short of imposing formal restrictions. SUI includes such funds as part ol its unreslricled funds. but to respect these donors. wshes. the Global Board may decide lo designate funds in order lo me&1 particular objectives reflecting the preferences eXp￿ssed by the donors. The specffic purpcsses for vthich funds are designated are approved by the Global Board. an¢J mon￿$ so designated are sel aside specificalty for the purpose for which they are designated and no other purpose. The funds are spent wthin a reasonable time from receipt. All expenditure is subject to approval, in advance. of the Intemational Director, and where il is material, by the Treasurer. In addition lo a reasonable allocation of staff costs. other costs directly associated with supporting the aclivty may be charged prowded these are fulty eviden¢ed and documented. Unrestricted funds that have been designated for specific purposes are set out in note 13. thich are.. Discretionary Fund.. for urgent needs of staff in the Scripture Union movements. Inlemational Development Fund.. to assist in the development of Scripture Union movements around the world. - Transrtion Fund.. for eosls as$oc*led vthh the restrLKluring of the Scnpture Union movement from gional to a global model. If a number of designated funds become redundant as the restructure progresses. they would be transferred back to General Funds at the yearond. The level of designated reserves at 31 December 2025 was £86,329 12024.. £264,345). ¢. Invastm8nts pollcy The d1￿ClOr$ maintsin a policy of balancing retums on funds invested and an acceptable level of risk. In 2025 the directors reviewed their global banking arrangements. Further adjustsnents wll be made in 2026 and monitored on an ongoing basis. d. Principal risks and un¢ertaintie$ The Directors have identif ed the severity of the risks to which the charity is potentially exposed. They have also considered the likelihood of those risks. Steps taken to m￿"gate those risks have been as5e5sed In light of both the severity and likelihood of each risk. Risks have been summarised into appropriate Categories covering the principal a￿a$ of governance. operational. financial. extemal. and wulatory risk. The Global Board risk register is revieN%Ed fv￿ce a year and mitigaling actions agreed upon. Page 9 SCRIPTURE UNION INTERNATIONAL COUNCIL IA Company limitsd by guarants¢l DIRECTORS. REPORT ICONTINUED} FOR THE YEAR ENDED 310ECEMBER 2025 o. Flnan¢o Unrestricted incoming resources for the year amounted lo £552,36312024'. £718.6491 of which £408,981 12024.. £464.4171 came from National and Regional Councils. The 1nlemab.onal Council Invites voluntsry contributions from the various movement Councils to finance its a¢tivibes in line the s¢ale of their operations in proporb'on to the world¥Mde activits'es of the m¢)vement. These a￿ taken up as income * the time of the ¢ommitment from the national movement. Unrestricted and designated expendrture for the year aM￿Inted lo £730.508 12024". £734,499) mainly for salaries, related costs and travel. This also inckjdes grants of £134.96712024." £147,139) which were made lo National Councils. Restricted incoming resources amounted to £326,141 12024.. £470.9521 and restricted expendrture £359,595 12024.. £514,002). Totsl fund balances at 31 December 2025 were £1.261.298 12024". £1,485.1101,' unrestricted general fundg stsnding al £389.259 12024". £401.6011. unrestricied designated fvnds al £86.239 12024.. £264.3451 and restricted funds at £785,71012024.' £819.164). Membern. Ilablllty The Members of the Company guarantee lo ¢onlribLts an amount not exceeding £10 to the a58els of the Company in the event of wnding up. Statsment of Dlrnctors, r•8pon8lbllltl8¥ The Oireclors (who are also the Trustees of the Company for the purposes of company lawl are responsible for preparing the Directors, report antj the financial slalemenls in accordance wrth applicable law and United Kingdom A￿unty'ng Standards Iunrted Kingdom Generally A￿pIed Accounting Praclicel. Company law requires the Directors lo prepare financial stslements for each financial year. Under company law, the Directors musl not approve the financial $lalemenl$ unless they are satisfied that they give a true and fair view of the slate of affairs of the Company and of its in￿ming re$our¢e$ and appli¢ab'on of ￿$OUrCes, including ils income and expenditure, for that period. In preparing these financial statements, the Directors are required to.. select suitable accounts'ng policies and then apply them consistently., observe the methods and principles of the Charits"es SORP IFRS 1021., make judgments and accounbng estimates that a￿ ￿asonable anil prudent". state whether applicable UK Accounting Standards IFRS 1021 have been followed, subject to any material departures disclosed and explained in the financial slalemenls", prepare the financial statements on Ihe going concem basis unless it is inappropriate to presume that the Company will continue in business. The Dire¢tor$ are responsible for keeping adequ*e a¢￿￿ntIng records thal are $uffi¢ient lo show and explain the Companls transactions and disclose wlh reasonable accuracy at any time the financial position of the Company and enable them to ensure Ihat the financial statements comply wth the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable Steps for the prevention and detection of fraud and other irregularib"es. Page 10 SCRIPTURE UNION INTERNATIONAL COUNCIL IA Company limitsd by guarants¢l DIRECTORS. REPORT ICONTINUED} FOR THE YEAR ENDED 310ECEMBER 2025 Dl$¢losur* of inforniatlon to audltoys Each of the persons who are Directors at the b.me vthen this Directors. report is approved has confirmed Ihal.. 50 far as that Director ig aware, there is no relevant audrt information of ￿lch the charitys auditors are unaware. and that Director has taken all the steps that ought lo have been taken as a Director in order lo be aware of any relevant audit infomalion and to estsblish th* the charivs auditors are awa￿ of that infomi*ion. Auditors The auditors. UHY Hacker Young Fitch Limited. have indicated their ￿llIngnesS lo continue in office. The designated Director$ wll propg$e a mots'on reappointsng the audilors at a meeting of the Directors. Approved by order of the members of the board of Directors ¢)n 26 June 2026 and signed on their behalf by.. Dr Chrlstlan H•llwlg Chairman Dr Margarnt Kanlkl Slwal• Director Page 11 SCRIPTURE UNION INTERNATIONAL COUNCIL IA Company limitsd by guarants¢l INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF SCRIPTURE UNION INTERNATIONAL COUNCIL Oplnlon We have audited the financial statement5 of ScripluTe Union International Council (the 'charilable company'l for the year ended 31 December 2025 which ￿MpriSe the Statement of financial activities, the Balance sheet. the Statement of cash flows and the related notes. induding a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United ￿'ngdoM Accounb'ng Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. (United Kingdom GeneTalty Accepted Accounting Practice). In our opinion the financial ststements.. give a true and fair view of the slate of the charitable Companls affairs as al 31 December 2025 and of ils incoming resources and application of resources. including its income and expenditure for the year then ended.. have been properly prepared in accordance vith United lfj'ngdom Generally Accepted Accounting Practice.. and have been prepared in accordance wth the reqU1￿ments of the Companies Act 2006. Bas1$ for oplnlon We conducted our audit in accordance with Inlemalional Standards on Audthng IUKI IISAS IUKII and applicable law. Our responsibilities under those slandafds are further described in the Auditors, responsibilities for the audit of the financial slalemenls section of our ￿port. We a￿ in¢Jependenl of the charitsble company in accordance th the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom. including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilits'es in accordance with these requirements. We believe that the audit ewdence we have obtained is sufficient and appropnale to provide a basis for our Opin￿n. Conclu$l¢n$ relatlng to golng con¢em In auditing the financial stalemenls. we have coneluded that the Directors. use of the going concern basis of accounting in the prepar*ion of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or condition5 that, individually or collectively, may cast signfficant doubt on the charitable company's abilty to continue as a going concem for a period of at least tsbElve months from vthen the financial statemen15 are aulhorised for issue. Our re$pon$ibililie$ and the respon$ibilitie$ of the Direclors with re$pecl to going concem are described in the relevant sections of this report. Other inforniation The other information comprises the informalion included in the Annual report other than the financial statements and our Auditors, report thereon. The Directors are responsible for the other information contained within the Annual report. Our opinion on the financial stslemenls does not Cover the other information and. except to the extent olheNrise explicrtly slated in our report. we do not express any fomi of assurance conclusion Ihereon. Our responsibility is to read the other infomiation and. in doing so. consider whether the other infomiation is materially inconsistent wth the financial statements or our kno¥￿edge obtained in the course of the audit, or otherwse appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required lo determine whether this gives rise to a material misstatement in the financial statements themselves. If. based on the work have perfomed. we conclude that there is a material misslatemenl of this other inform*ion. are requi￿ lo ￿pOrt that fact. We have nothing to report in this regard. Page 12 SCRIPTURE UNION INTERNATIONAL COUNCIL IA Company limitsd by guarants¢l INDEPENDENT AUDITORS, REPORT TOTHE MEMBERS OF SCRIPTURE UNION INTERNATIONAL COUNCIL ICONTINUEDI Oplnlon on othor mattors pro$¢rlbod by thg Companlgs Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the Directors, report for the financial year for which the financial statements are prepared is consislenl with the financial stslemenls. the Directors. report has been prepared in accordance wilh applicable legal requirements. Mattern on whlch wè are r•quired to report by exception In the light of our kno¥￿edge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identffied material misstatements in the Directors, report. We have nothing lo report in respect of the follm.ng mattws in relatson lo %thich Companies Act 2006 requireg us lo report lo you if. in our opinion". adequate a¢￿untIng recrKd$ have not been kept. or retums adequate for our audit have not been received from branches not visited by us., or the financial slalemenls are not in agreement with the accounting records and retums,. or certain disclosures of Directors, remuneration specified by law are not made., or we have not received all the informatson and explanabons we require for our audit,. or the Directors were not enlilled lo prepare the financial stslemenls in accordance with the small companie8 regime and take advantage ol the Small ￿MpanIeS, exemption$ in preparing the Director$. report and from the requirement to prepare a Strategic report. Rospon$lbllltlo8 of dlrectoys As explained more fijlty in the Directors. responsibiliti'es sL*emenl, thè Directors I￿0 are also the Trustees of the charitable company for the purposes of company lawl are responsible for the preparab'on of the financial stslemenls and for being satisfied that they give a true and fair view. and for sueh internal control as the Directors determine is necessary to enable the preparati￿ of financial slalemenls that are free from material misslalemenl, whether due to fraud or error. In preparing the financial statements, the Directors a￿ ￿Sponsible for assessing the charitable company's ability to continue as a going concern, di5c105ing. as applicable. maiters related lo going concern and using the going concern basis of accounbng unless the Directors erther intend lo liquidate the charrtable company or lo cease operations. or have no realisti¢ alternative bui lo do so. Page 13 SCRIPTURE UNION INTERNATIONAL COUNCIL IA Company limitsd by guarants¢l INDEPENDENT AUDITORS, REPORT TOTHE MEMBERS OF SCRIPTURE UNION INTERNATIONAL COUNCIL ICONTINUEDI Audllors. rosponslbilitlgs for tho audlt of thg finan¢ial Ststsmgnts Our objectives are lo obtain reasonable assurance about %thelher the financial statements as a whole are free from material misstslement. ¥thelher due to fraud or error. and to issue an Auditors, report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI wll a￿AyS detect a material misstatement ¥then it exists. Misstatements can arise from fraud or error and are considered material if, individualty or in the aggregate. they could reasonably be expected lo Influence the economic decisions of users taken on the basis of these financial slalemenls. Irregularities, including fraud, are instsn¢es of non-compliance wth laws and regulations. We design pro¢edures in line with our responsibilities, ouuined above, to detect material misstatements in respect of irregularities. including fraud. The extent to vknich ¢wr procedures are capable of detecting irregUlar￿'es, including fraud is detailed below.. Our approach lo identfy'ng and assessing the risks of material misstslement in respect of irregularities, including fraud and non-compliance laws and regulations. wa$ as follovts. The engagement partner ensured that the engagement team collectively had the appropriate competence. capabilities and skills lo identify or recognise non-compliance V￿th applicable laws and regulats'ons. As part ol the audit In a¢cordan¢e with ISAS IUKI exercised profession31 judgment and maintsined professional skepti¢ism throughout the audrt. We identified the laws and regulations applicable lo the company through discussions with directors and other management. and from our commercial kn0s￿ed9e and experience ol the sector and we focused on specific laws and regulations which we Considered may have a direct material effect on the financial statements or the operations of the company, including the COmpan￿S Act 2006 and Charities Act 2022. We assessed the susceptibility of the company's financial statements lo material misslalemenl, including obtaining an understanding of how fraud might occur. by making enquiries of management as lo vhere they considered there was susceplibility lo fraud. their knO￿edge of aclual. suspected and alleged fraud and Considering the intemal controls in place to mibgate risks ol fraud and non-compliance wth laws and regulation$. We obtained an understandin9 of internal controls relevant to the audit in order to design audit procedures that were appropriate in the circumstances bul not for the purpose of expressing an opinion of the effeclivene5s of the Company's Inlefnal Controls. To address the risk of fraud Ihrough managemenl bias and override of ¢onlrols, we perfomied analytical procedures to identify any unusual or unexpected relationships.. tested journal entries to identify unusual transactions., evaluated the appropriateness of accounts'ng policies used. including managements, Use of the going concern basis of accounting, and the reasonablenes5 of accounts.ng estimates and related disclosure5 made by management.. and Investigated the rationale behind significant or unusual transacliong. In response lo the risk of irregularilj'es and nor￿￿mPli8nCe vAlh la￿ and regul*ions, we designed pro¢edures vthich included but were not limited to agreeing financial statement disclosures to underlying supporting documentation., reading the minLrtes of meetings of those charged with governance,. and enquiring of management a5 to actual and potential lrtwats.on and claims. Because of the inherent limil*ions of an audit. there is a risk th* y￿ ￿11 not delect all irregulari(ies, including those leading to a material misstatement in the financial statements or non-compliance wth regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularrties occurring due lo fraud rather than error, as fraud Involves intentional concealment. forgery. collusion. omissK)n 01 MISrep￿senl8ts0n. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's websr(e at.. www.frc.or .uklauditOTSTes nsibilities. This description fomis part of our Auditors, report. Page 14 SCRIPTURE UNION INTERNATIONAL COUNCIL IA Company limitsd by guarants¢l INDEPENDENT AUDITORS, REPORT TOTHE MEMBERS OF SCRIPTURE UNION INTERNATIONAL COUNCIL ICONTINUEDI U$9 of our r&port Thi5 report is made 501ely lo the charitable Company's director5 1%tho are a150 the Members), a5 a body, In accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitsble Companys directors those matters we are required to state to them in an Auditors. report and for no other purpose. To the fvllest extent permitted by law, we do not accept or assume responsibility to anyone other than the charltable Company and rts directors, as a body, for our audit work, for this report, or for the opinions we have formed. -iL Michael Fitch (Senior statutory auditor) for and on behalf ol UHY Hacker Young Fltch Limbtod Slatulory Auditors & Chartere(J Accountants Suite 2.06, Custom House Custom House Square Belfast BT13ET 26 June 2028 Page 15 SCRIPTURE UNION INTERNATIONAL COUNCIL IA Company limitsd by guarants¢l STATEMENT OF FINANCIAL ACTIVITIES IINCORPORATING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 DECEMBER 2025 As restated Total funds 2024 Unrestrl¢ted funds 2025 Restrl¢t•d fund$ 2025 Total funds 202$ Income from: Donations and lega¢ie$ Other income 536.139 16.224 326,141 862,280 16,224 I,t73,119 16,482 Totsl Incomo 552.363 326,141 878,504 7. 189.607 Expondlture on: Charitable aclivrtj'es 730.508 359,595 1,090,103 1,248.501 Total oxpondlture 730.508 359,595 1.090,103 1,248,501 Not movement In funds ￿tOrn other recognisod gain$lllo$se81 1178.145) 133,4541 1211,5991 (58,900) Other rgcogni¥gd g•in¥lllo$ses): Olher10sSeS 112.213) 112,2131 (19, 746) Not movement In fund$ 1190,358) 133,4541 1223,8121 (78,646) Roconclllatlon of funds: Totsl funds brought forward Nel movement in fvnds 66S,947 1190.358) 819,164 133,4541 1,485,111 1223,8121 Y,563, 757 (78,646) Total funds carrlgd forward 47S.589 785,710 1,261,299 1,485.111 The Statement of financial a¢b'vities in¢lude$ all gain$ and lo$$e$ re¢ognised in the year. The notes on pages 19 to 33 form part of these financial statements. Page 16 SCRIPTURE UNION INTERNATIONAL COUNCIL IA company limitsd by guarantstrl REGISTERED NUMBER: 03678243 BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 Molo Fixed assets Currènt assèts Debtors Cash al bank and in hand 10 203,512 1.127,779 257,332 1,270,304 1,331.291 1,527,636 Current Ilabilitlos Creditors." amounts falling due within one year {69,9931 (42,526) Net current aBsots 1,261.298 1,485, 110 Total as$ot• I￿• ¢urr•nt Ilabllltl•s 1,261,298 1,485. 170 Not assots •xcludlng ￿nSIon a888t 1,261.298 1,485, 110 Total not a$$ot8 1,261,298 1,485, 170 Charlty funds Restricted funds Unrestricted funds 13 785,710 819, 164 Designated funds General funds 13 13 86,329 389,2S9 264,345 401,601 Totsl unrestricted funds 13 475.SB8 665,946 Totsl fund$ 1,261,298 1,485. 110 The Directors acknovAedge their responsibilities for cOMp￿.n9 v*ith the requirements of the Act with respect to accounting records and preparation of financial statements. The financial slalemen15 have been prepared in accordance the provisions applicable lo enlilies subject lo the small companies regime. The financial statements were approved and authorised for issue by the Directors on 26 June 2026 and signed on their behalf by.. Dr Christian Hollwig Chairman Dr Maryarnt Kaniki Siwalo Director The notes on pages 19 to 33 form part of these financial statemellls. Page 17 SCRIPTURE UNION INTERNATIONAL COUNCIL IA Company limitsd by guarants¢l STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2024 Cash flovts from opgrdtlng a¢tlvities Nel cash used in operating acbvilies {139.9471 (205,243) Cash flov￿ from investing activiti8s Dividends, interests and rents from inveslmenls 16.224 16,482 Not cash provld•d by Investlng actlvltles 16.224 16.482 Cash flovts from financin9 activbtles Not cash provld•d by flnanclng actlvltl Chango In cash and cash •qu5valents in the year Cash and cash equivalents al the beginning of the year {123.7231 1188.7611 1,251,S02 1,440.263 Cash and cash 8qulval8nts at th8 •nd ol the year 1,127,779 1,251,502 The notes on pages 19 to 33 fomi part of these financial $talemenls Page 18 SCRIPTURE UNION INTERNATIONAL COUNCIL IA Company limitsd by guarants¢l NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 General inforniation S¢riptLJre Union Inlemalional Council is a registe￿ ¢harilable company limited by guarantee under Company registration number 3678243. The company's registered office is situated at 13 Wareham Road, Lytchett Matraver5, Poole, England, BH166FA. The ¢haritsble company's main objectsves are to support Ihe work of Scripture Union throughout the world in its aims of advancing the Christian faith. A¢¢ountlng p¢llcl•s 2.1 8asis of preparation of financial stat•m8nls The financial slalemenls have been prePa￿d in accordance the Charities SORP IFRS 1021 Accounting and Reporting by Charities.. Stalemenl of Re¢ommended Pra¢li¢e applicable lo charities preparing their acwunl$ in a¢cordan¢e the Finan¢ial Reportin9 Standard appli¢able in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. scriptu￿ Union International Council meets the definib.on of a public benefit entity under FRS 102. Assets and liabilities are initially recognised al hislori¢al cost or transaction value unless olhenmse Slated in the relevant accounting poliw. 2.2 Golng conc•m After making appropriate enquiries. the Directors have a ￿asonable expectslion that the Company has adequate resources to conb'nue in operalional existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adopts'on of the going concem basis can be found in the accounting policies. 2.3 Incom• All income is recognise