| Page | |
|---|---|
| Trustees'report | T |
| Auditors'Report | 6 |
| Statement ofFinancialActivities | 10 |
| BalanceSheet | T7 |
| CashFlowStatement | t2 |
| NotestotheFinancial Statements | 13 |
| 2025 | 2025 | 2024 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Note | Unrestricted Funds |
RestrictedFunds | Total | Unrestricted Funds |
Restricted Funds |
Total | ||||
| r. | f | f | ç. | C | r. | |||||
| lncomingResources | ||||||||||
| lncome and EndowmentsFrom: | ||||||||||
| Donations andLegacies | 674,45s | 161,300 | 83s,755 | s27,836 | L24,O84 | 65L,920 | ||||
| Charitable Activities | 3r7,43L | 2,127,7rl | 2,439,r42 | 155,491 | 7,574,266 | 7,669,757 | ||||
| Investments | 56,796 | s6,796 | 44,056 | M,056 | ||||||
| Other income Total lncom¡ngResources |
707,269 t,t43,99l |
2,2A9,Ott | 107,269 !At2,962 |
970 728,353 |
1,638,350 | 970 2,366,703 |
||||
| Resources Expended | ||||||||||
| ExpenditureOn: Char¡tableActivities Raising Funds TotalResources Expended |
4a 4d |
917,7SA 99,62L r.o17,379 |
2,293,268 2.293.268 |
3,271,026568,8ss 99,621 131,059 3.310.647699.914 |
t,727,OrO L721,,OùO |
2'289'865 2,420,924 |
||||
| Net(expenditure)/income before investmentga¡ns/(losses) |
L26,572 | 14,2S7l | I22,tLS | 2a,439 {82,5601ls4,22Ll | ||||||
| Net(losses)/gainson investments | 13 | 47,320 | 47,320 | 26,277 | ||||||
| Net(expenditurel/incomebefore transfers |
t73,892 | 14,2s7l | 169,63s s4,6s6(82,6601128,0041 | |||||||
| Transfers between funds Net movementinfunds |
19 | (78,8s21 95,000 |
74,695 78,892 |
(9,334) 9,334 169,63s 45,322173,3261 |
(28,0041 | |||||
| ReconciliationofFunds: | ||||||||||
| Total funds brought forward Total funds carriedforward |
19 19 |
2,406,339 2.501.339 |
MA,607 223.236 |
2,554,940 2,724,575 |
2,36r,O77 22L,927 2,406,339148,601 |
2,582,9M 2,ss4,940 |
| 2025 | 2024 | |||||
|---|---|---|---|---|---|---|
| C | f | |||||
| Cash FlowsfromOperat¡ngActiv¡ties: | ||||||
| NetCashgeneratedfrom/usedbyOperat¡ng Activ¡tìes | (Note11) | 2,716,980 | 1,943,015 | |||
| Cash FlowsfromlnvestingActivities: | ||||||
| Dividends and lnterestfromlnvestments | 56,796 | 44,056 | ||||
| Purchaseof fixedassets | (4,0e6) | (3,484) | ||||
| Netcashprovidedbyinvest¡ng act¡vit¡es | s2,700 | 40,572 | ||||
| Changeincashandcashequivalents¡nthe reporting period | 2,769,680 | 1,983,587 | ||||
| CashandCashEquivalents atthe beginning ofthe | reporting period | 3,821,4t7 | 1,837,830 | |||
| CashandCashEquivalents at the endof the reportlngperiod | 6,591,097 | 3,821,4L7 | ||||
| Analysisofchangesin netdebt At startofvear |
Cashflows | Atend of | year | |||
| cash 3'827'4L7 |
2,769,680 | 6.591.097 | ||||
| Total | 7 | 769,680 | 6,597,O97 |
| Note2-Analvsisof lncome | |||||||
|---|---|---|---|---|---|---|---|
| 2025 | 2024 | ||||||
| Unrestricted | Restricted | Total | UnrestrictedRestricted | Total | |||
| Funds | Funds | Funds | Funds | ||||
| f | f | E | f | E | f | ||
| DonationsandLegacies | |||||||
| Annual Appeal-Other | 95,495 | 95,495 | 93,8s6 | 93,856 | |||
| OtherDonations | 439,579 | 161,300 | 600,879 | 433,980 | 724,084 | ss8,064 | |
| Legacies | 139,381 | 139,381 | |||||
| Total lncomefromDonationsand Legacies |
674,455 161,300835,755527,836124,084 | 651,920 | |||||
| Char¡tableActivitíes | |||||||
| Project GrantsReceived-FCDO | 1,009,463 | 1,009,463 | 735,999 | 735,999 | |||
| Project GrantsReceived-JOA | 398,795 | 398,795 | 594,470 | 594,41O | |||
| Project GrantsReceived-EU | 719,453 | 719,453 | 183,8s7 | 183,857 | |||
| Project Overhead lncome | 299,431 | 299,437 | 127,991 | r27,997 | |||
| OtherGrants | 12,000 | 12,000 | 27,500 | 27,500 | |||
| TotalIncomefromCharitable Activities |
3LL,43L | 2,L27,7Lt | 2,439,L42155,4911,5t4,266 | 1,669'757 | |||
| lncomefromlnvestments | |||||||
| lnterestOn General lncome | 50,809 | 50,809 | 36,058 | 36,0s8 | |||
| Unrealised Gain onlnvestment | |||||||
| Share Dividends | 5,987 | s,987 | 7 | 998 | 7,998 | ||
| Total lncomefromlnvestments | 56,796 | 56,796 | 44,056 | ¡t4.056 | |||
| Other lncome | |||||||
| Salesof Promotionalltems | |||||||
| Realised ForeignExchange Gain | r07,269 | rot,269 | 970 | 970 | |||
| FixedassetProfit | |||||||
| Total Other lncome | tot,269 | LOt,269 | 970 | 970 | |||
| Total Income | 1,143,951 | 2.289.Ott | 3,432,962 | 728,353 | 1.638,350 | 2,366,7O? | |
| Note3-UKGovernment Grant lncome | |||||||
| 2025 | 2024 | ||||||
| CashReceívedintheYear | f | Ê. | |||||
| FCDO-SouthSudan-GESSProject | (EES) | 864,115 | 793,865 | ||||
| TimorLeste-FCDO | r24,577 | ||||||
| Total | 988,692 | 793.865 | |||||
| 2025 | 2024 | ||||||
| AmountsRecognisedaslncomein | theYear | € | r. | ||||
| FCDO -SouthSudan-GESSProject | 7,009,463 | 73s,999 | |||||
| TimorLeste-FCDO | 104,356 | 12,460 | |||||
| Total | 748,459 |
| Note4-AnalvsisofResources | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|
| Expended | ||||||
| Unrestricted | Restr¡cted | Total | Unresricted | Restricted | Total | |
| Funds | Funds | Funds | Funds | |||
| f | r. | f | ç. | C. | E | |
| 4a. CharitableActivitiesCosts | ||||||
| DirectCosts(Note4b) | 776,769 | 2,293,268 | 3,070,037 | 459,682 | r,727,0I0 | 2,180,692 |
| SupportCosts(Note4c) Total Charitable ActivitiesCosts |
140,989 9L7,7582,293,268 +=--:- |
140,989 ro9,r73 3,211,026568,855 |
t,72l,oùo | 109,773 | ||
| 4b. Direct Expenditureon CharitableActivities | ||||||
| ProjectExpenses-FCDO | t,009,463 | 7,009,463 | 748,459 | 748,459 | ||
| ProjectExpenses-EU | 719,453 | 719,453 | 13,000 | 160,873 | ]-73,873 | |
| ProjectExpenses-ADRA-UK | ||||||
| Grants paidtoPartner Agencies(Note | 22,283 | 165,557 | 187,840 | 1,600 | 233,865 | 235,465 |
| 10) | ||||||
| ProjectËxpenses-JOA | 189,941 | 398,795 | 588,736 | 66,826 | 577,873 | 644,639 |
| Project Consultancy | 15,554 | 15,554 | 1,190 | 1,190 | ||
| Grants DisbursedDonors/Others | 26,947 | 26,947 | 11,368 | 11,368 | ||
| OtherProjectExpenses | 5,783 | 5,783 | 4,O32 | 4,032 | ||
| Salariesand Wages | 4t7,579 | 417,579 | 283,561 | 283,561 | ||
| EmployerSocialSecurityCosts | 46,r83 | 46,183 | 31,930 | 31,930 | ||
| Employer PensionContributions | 39,773 | 39,773 | 38,223 | 38,223 | ||
| OtherEmployeeExpenses | 18,726 | L8,726 | 7,952 | 7,952 | ||
| TotalDirectExpenditure on CharitableActivities |
776,7692,293,268 | 3,O7O,O37459,682 | L,7¿L,OIO | 2,180'692 | ||
| 4c.Analvsisof SupportCostsAttributed toCharitable AuditFees-statutoryAudit(5e) 29,420 |
Activities | 29,420 | 25,000 | 25,000 | ||
| Trustee AndAdvisory Meetings(5e) | 4,229 | 4,229 | 4,297 | 4,297 | ||
| Professionaland MembershipFees | 14,56r | 14,567 | 6,44r | 6,447 | ||
| TravelExpenses | 30,15s | 30,155 | 26,324 | 26,324 | ||
| Office andAdministrativeExpenses | 38,092 | 38,092 | 25,766 | 25,766 | ||
| Staff Training and Conferences Depreciation &LossonSale |
8,396 1,880 |
8,396 1,880 |
5,254 1,678 |
5,254 !,678 |
||
| ExchangeRateLoss/(Ga¡n) | 68 | 68 | 4,988 | 4,988 | ||
| BankFeesAndCharges | 14,188 | 74,788 | 10,031 | 10,031 | ||
| Total SupportCostsAttr¡butedto Charitable Act¡v¡t¡es |
140,989 | 140,989t09,l73 | lo9,t73 |
| 4d.Expenditure onRaisinsFunds | |||||||
|---|---|---|---|---|---|---|---|
| 2025 | 2024 | ||||||
| Unrestricted | Restricted | Total | Unrestricted | Restr¡cted | Total | ||
| Funds | Funds | Funds | Funds | ||||
| € | E | f | f | E | C | ||
| Incurred Seeking Donations | 27,277 | 27,277 | 55,037 | 55,037 | |||
| IncurredSeekingGrants | 72,410 | 72,4r0 | 76,022 | 76,022 | |||
| Total Expenditure onRaisíngFunds | 99,621 | 99,621 | 131,059 | 131,059 | |||
| 5.GovernanceCosts | |||||||
| AuditFees-Statutory Audit | 29,420 | 29,420 | 25,000 |
25,000 | |||
| Trustee AndAdvisoryMeetings | 4,229 | 4,229 | 4,297 | 4,291 | |||
| TotalGovernanceCosts | 33,649 | __3?,649_ | 29.291 | __29,29L_ |
| 6.AnalvsisofResourcesExpensesbvExpenditureTvpe | |||||
|---|---|---|---|---|---|
| StaffCosts | Depreciation | OtherCosts | Total | ||
| 2025 | 2025 | 2025 | 2025 | ||
| € | C. | ç. | C. | ||
| CostofGeneratinBVoluntarylncome(Note 4d) | 99,627 | 99,627 | |||
| CharitableActivities: HumanitarianAid (Note 8,72,79l, | 497,53s | 1,880 |
2,711,67r | 3,21r,026 | |
| ____4e7-&_ | 1,880 | 2,8tt,232 | 3.310.647 |
| Note7-FeesforExamination of the | Accounts | ||||||
|---|---|---|---|---|---|---|---|
| 2025 | 2024 | ||||||
| Unrestricted | Restr¡cted | Total | Unrestricted | Restricted | Total | ||
| Funds | Funds | Funds | Funds | ||||
| f | Ê. | c. | € | r. | E | ||
| AuditFees-Statutory Audit | 29,420 | - | 29,420 | 25,000 | 25,000 | ||
| TotalFeesforExaminationofthe Accounts |
29,42O | 29,420 | 25,000 |
25,000 |
| Note8-PaidEmolovees | 2025 | 2024 | 2024 | |||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |
| Funds | Funds | Funds | Funds |
|||
| Note8.1-StaffCosts | î. | f | E | c | ç. | c. |
| Salariesand Wages | 47r,579 | 471,579 | 283,567 | - | 283,561 | |
| SocialSecurityCosts | 46,183 | 46,183 | 31,930 | - | 31,930 | |
| PensionCosts | 39,773 | 39,773 | 38,223 | - | 38,223 | |
| OtherEmployee Benefits | 18,726 | 78,726 | 7,952 | - | 7,952 | |
| Tota!StaffCosts | 516,261 | 516.26L | 361,666 | ---_ | __361,q9q_ |
| 8.2 Average Head Countinthe vear The partsoftheCharityinwhich theemployeeswork: |
2025 | 2024 |
|---|---|---|
| CharitableActivities | 8 | 7 |
| Total | 8 | 7 |
| Note9 Pensions | ||
| Note9.1Definedcontributionpensionscheme | 2025 | 2024 |
| e | f | |
| Amount of employers contributionsrecognisedintheSOFAasan expense | __39,773_ | __38,223_ |
| Note10Grant makine | ||
| 10.1 Analvsisoferantspaidlincludedíncostofcharitable activitiesl | ||
| 2025 | 2024 | |
| Analysísof grantspaid(toinstitutions): | f | e. |
| AdventistUKCommunityHubs | 2,000 | |
| Emergency GrantstoADRANetworkoffices | 97,613 | 118,400 |
| Other GrantstoADRANetworkoffices | 90,227 | 115,065 |
| Totalgrantspaidto¡nst¡tut¡ons | __187,q$. | 235,465 |
| 2025 | 2024 | |
|---|---|---|
| f | f | |
| Note11.Reconciliation of net(expenditureltonetcashflow from | ||
| operatingactivities | ||
| Netincome/(expenditure)forthereporting period(asperthe statement | 169,635 | (28,004) |
| offinancial activities) | ||
| Adjustmentsfor: | ||
| DepreciationExpense | 1,880 | 1,678 |
| Losses/(gains) onInvestments | (47,320) | (26,217) |
| Dividends andlnterestfromlnvestments | (56,796) | (44,056) |
| (lncrease)/DecreaseinDebtors | (1,468,220], | 682,178 |
| lncrease(Decrease)in Creditors | 4,177,807 | t,357,436 |
| NetCashprovidedby OperatingActivities | 1,943,015 | |
| Note11a.Analvsisofcashandcashequivalents | ||
| Cashat bank | 6,597,097 | 3,827,417 |
| Portable | Office | F¡xtures,f¡tt¡ngs andequipment |
F¡xtures,f¡tt¡ngs andequipment |
Total | |
|---|---|---|---|---|---|
| f | € | f | |||
| Cost | |||||
| At1January2025 | 16,165 | 24,543 | 40,708 | ||
| Additions | 4,096 | 4,096 | |||
| D¡sposals | |||||
| At31 December 2025 | 16,165 | 28,639 | 44.4O4 | ||
| Deprec¡ation | |||||
| At1January2025 | 16,165 | 2!,541 | 37,706 | ||
| Chargefortheyear | 1,880 | 1,880 | |||
| Depreciat¡on ondisposal | |||||
| At31December 2025 | 16,165 | 23,421 | 39,586 | ||
| Net bookvalue | |||||
| At1January 2025 | 3.002 | 3,002 | |||
| At31 December 2025 | 5,218 | 5,218 | |||
| Note13Current Assetlnvestments | 2025 | 2024 | |||
| ç- | E | ||||
| FairValueat1st January 2025 | 28t,tt6 | 254,899 | |||
| (Decrease)/lncrease in fair value | 47 320 | 26,2r7 | |||
| FalrValue at 31st December2O2S | 328.436 | 28L,1t6 |
| Value When | 2A25 | 2024 | |
|---|---|---|---|
| lnvestments consist ofthe following: | Gifted € |
f | f |
| LLO,344 | t64,84L | 727,743 | |
| Equities (listed) | |||
| Prudent¡alBond | 25,000 | 163,595 | t53,973 |
| Total | 135.3¡t4 | 328,436 | 28t,Lt6 |
| Note14Debtors and Prepavments | ||
|---|---|---|
| Debtors dueinlessthan1Year | 2025 | 2024 |
| e | r. | |
| AmountsReceivableforperformance-related Grants | 2,O29,754 | 526,670 |
| Prepayments and Accrued lncome | 8,278 | 45,299 |
| Other Debtors | 6,882 | 725 |
| Total DebtorsandPrepayments dueinlessthan1year | 576,694 | |
| Debtors dueover1year | ||
| AmountsReceivableforperformance-related Grants | ||
| Total Debtors and Prepaymentsdue over1year | ||
| Total Debtors | 2.O4,,.9t4 | 576,694 |
| Note15Creditors and Accruals | ||
| 2025 | 2024 | |
| r. | ç. | |
| AmountsPayableperformance-related Grants | 6,183,374 | 2,085,885 |
| AccruedExpenses | 60,419 | 4t,otg |
| Other Creditors | 357 | 385 |
| Total Credltors and Accruals | 6,245,O90 | 2,L27,289 |
| Note | 17CashatBank andinHand | ||
|---|---|---|---|
| 2025 | 2024 | ||
| € | î- | ||
| Cash | atbank | 6,59t,O97 | 3,821,417 |
| Total | 6,591,097 | 3,821,4t7 |
| Fund | ||||||||
|---|---|---|---|---|---|---|---|---|
| Fund names | Purpose | Fundbalances brought forward |
lncomeExpenditure | Transfers (Note 19.3) |
balances carried forward |
|||
| € | f | r. | e. | r- | ||||
| Designatedfunds | ||||||||
| lnvested¡nProperty and Equipment | Fixed Assets | (114) | 1,880 | (t,ee4l | ||||
| MajorEmergencyFund | Major Emergencies |
|||||||
| Named ProjectFunds | Project comm¡tments |
307,349240,557 | 13,840 | (L9,r721s08,894 | ||||
| Total des¡gnatedfunds | 301,235 | 240,557 | L5,720 | ltg,Lt2l | 506,900 | |||
| GeneralFund | General | 2,105,10,4 | 95O,7L4 | 1,001,659 | 139,7201 | 1,994,439 | ||
| Total unrestricted funds | 2,406,339t,L9l-,27L | 1,0!7,179 | 178,8921 | 2,501,339 | ||||
| Restríctedfunds | ||||||||
| TimorLeste-FCDO | 104,356 | 104,356 | ||||||
| Somalia-EUActive Project | 7t9,453 | 7L9,453 | ||||||
| Somalia -ECW | 199,927 | 199,927 | ||||||
| South Sudan-GESS | Girls'Education | 705,180 | 705,180 | |||||
| Environmental | ||||||||
| Sri Lanka-EUProject | andNutritional | 28,r48 | 28,148 | |||||
| Development | ||||||||
| Jersey Overseas Aid | Agricultural Support |
398,795 | 398,795 |
|||||
| Benefit | ||||||||
| Virtualgiftboxes | disadvantaged | 668 | 668 | |||||
| children | inUK | |||||||
| Urban MinistriesJubilee | Migrant | Advocacy | ||||||
| Emergency RestrictedFunds | Small Emergencies | 39,605 | L45,4r9 | t]-L,735 | 9,586 | 82,875 | ||
| SmallRestrictedFunds | SmallProjects | 80,180 | 15,881 | 53,822 | 69,306 | 111,545 | ||
| Totalrestricted funds | 148,6012,289,OL1 | 2,293,268 | 78,892 | 223,216 |
||||
| Totalfunds | 2,554,940 | t,480,242 | 2,724,575 | |||||
| 19.2AnalvsisofAssetsbetweenFunds | ||||||||
| 2025 | 2024 | |||||||
| Restricted Funds |
Unrestr¡cted Funds |
Total Funds |
Restr¡ctedUnrestr¡cted Funds Funds |
Total Funds |
||||
| î. | E | f | EE | c | ||||
| TangibleFixed Assets CurrentAssets |
223,236 | 5,218 8,74I,2L1 |
5,2r8 8,964,447 |
- 3,OO2 t48,6014,530,626 |
3,002 4,679,221 |
|||
| Creditors duewith¡noneyear | (6,24s,090) | (6,24s,090) | - | (2,727,2891 | (2,L27,2891 | |||
| TotalFunds | 22?.2?6 | 2,501,339 | 3!2!E!J!3,6o1___Z!9533s | 2,554,940 |
| 19,3Transfers betweenfunds¡n2025 Between unrestr¡cted and restrictedfunds: |
19,3Transfers betweenfunds¡n2025 Between unrestr¡cted and restrictedfunds: |
Reasonfor transfer | Reasonfor transfer | Amount(f) | Amount(f) | |
|---|---|---|---|---|---|---|
| Var¡oussmall restrictedfunds | General | Tofund shortfall | ¡nrestrictedfunds | 78,892 | ||
| ---J!ßs2 | ||||||
| 19.4Deta¡lsofmaterial fundsheld | and movementsdurins theprevious reþortinPDer¡od: | |||||
| Fund | Fund | |||||
| Fundnames | Purpose | balances :-"" --- brought |
lncomeExpenditure | Transfers | balances carried |
|
| forward | forward | |||||
| ffç. | r- | î. | ||||
| Designatedfunds | ||||||
| lnvested¡nProperty andEquipmentF¡xedAssets | r,564 | L,678 | (114) | |||
| MajorEmergencyFund | MajorEmergencies | |||||
| Named ProjectFunds | Project Commitments | 206,72797,257 | 3,872 | L,237 | 301,349 |
|
| Total des¡gnatedfunds | 208,29L97,257 | 5,550 | ,,,217.OO | 301,235 | ||
| General Fund | General | 2,!52,726 | 657,313 | 694,364 | (10,571) | 2,LO5,ûVl |
| Totelunrestricted funds | 2,96!,OL7754,570 | 699,914 {9,334)2,4O6'3t9 | ||||
| Restrictedfunds | ||||||
| Myanmar-Case2Learn | ||||||
| SouthSudan-GESS | Girls'Education | (1) | 748,459 | 748,459 | 1 | |
| Environmentaland | ||||||
| Sri Lanka-EUProject | Nutritional | L9,450 | 171,397 | 162,699 | 28,r48 | |
| Development | ||||||
| Jersey OverseasAid | Agr¡cultural Support | 5,726 | 585,135 | 585,135 | (s,126) | |
| Virtualgiftboxes | Benefit disadvantaged childreninUK |
618 | 50 | 658 | ||
| Urban Ministr¡eslubilee | MigrantAdvocacy | r,737 | 500 | (7,237) | ||
| EmergencyRestrictedFunds | Small Emergencies | 90,031 | 100,292 | 118,300 | (32,4t8) | 39,605 |
| SmallRestrictedtunds | Small Projects | 1o4,966 | 33,067 | 105,917 | 48,064 | 80,180 |
| Totalrestr¡ctedfunds | 22L,927 | 1,638,350 | t,72l.,oto | 9,334 | 148,601 | |
| Totalfunds | 2,582,944 | 2,392,920 | 2,420,924 | --'Z's¡îFqo |