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||Page|
|---|---|
|Trustees'report|T|
|Auditors'Report|6|
|Statement ofFinancialActivities|10|
|BalanceSheet|T7|
|CashFlowStatement|t2|
|NotestotheFinancial Statements|13|





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|||||2025|2025||||2024||
|---|---|---|---|---|---|---|---|---|---|---|
||Note|Unrestricted<br>Funds|RestrictedFunds|||Total|Unrestricted<br>Funds||Restricted<br>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<br>Total lncom¡ngResources||707,269<br>t,t43,99l||2,2A9,Ott||107,269<br>!At2,962||970<br>728,353|1,638,350|970<br>2,366,703|
|Resources Expended|||||||||||
|ExpenditureOn:<br>Char¡tableActivities<br>Raising Funds<br>TotalResources Expended|4a<br>4d|917,7SA<br>99,62L<br>r.o17,379||2,293,268<br>2.293.268||3,271,026568,8ss<br>99,621<br>131,059<br>3.310.647699.914|||t,727,OrO<br> L721,,OùO|2'289'865<br>2,420,924|
|Net(expenditure)/income before<br>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<br>transfers||t73,892|||14,2s7l|169,63s s4,6s6(82,6601128,0041|||||
|Transfers between funds<br>Net movementinfunds|19|(78,8s21<br>95,000|||74,695<br>78,892|(9,334)<br>9,334<br>169,63s 45,322173,3261||||(28,0041|
|ReconciliationofFunds:|||||||||||
|Total funds brought forward<br>Total funds carriedforward|19<br>19|2,406,339<br>2.501.339|||MA,607<br>223.236|2,554,940<br>2,724,575||2,36r,O77<br>22L,927<br>2,406,339148,601||2,582,9M<br> 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<br>At startofvear|Cashflows||Atend of|year|||
|cash<br>3'827'4L7||2,769,680||6.591.097|||
|Total|7|769,680||6,597,O97|||





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|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<br>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<br>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|





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|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)<br>Total Charitable ActivitiesCosts|140,989<br>9L7,7582,293,268<br>+=--:-||140,989<br>ro9,r73<br> 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<br>CharitableActivities|776,7692,293,268||3,O7O,O37459,682||L,7¿L,OIO|2,180'692|
|4c.Analvsisof SupportCostsAttributed toCharitable<br>AuditFees-statutoryAudit(5e)<br>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<br>Depreciation &LossonSale|8,396<br>1,880||8,396<br>1,880|5,254<br>1,678||5,254<br>!,678|
|ExchangeRateLoss/(Ga¡n)|68||68|4,988||4,988|
|BankFeesAndCharges|14,188||74,788|10,031||10,031|
|Total SupportCostsAttr¡butedto<br>Charitable Act¡v¡t¡es|140,989||140,989t09,l73|||lo9,t73|





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|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||<br>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||<br>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<br>Accounts|29,42O||29,420||<br>25,000||25,000|





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|Note8-PaidEmolovees||2025||2024|2024||
|---|---|---|---|---|---|---|
||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
||Funds|Funds||Funds|<br>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<br>The partsoftheCharityinwhich theemployeeswork:|2025|<br>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|





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||Portable|Office|F¡xtures,f¡tt¡ngs<br>andequipment|F¡xtures,f¡tt¡ngs<br>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<br>€|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|





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|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|



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|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<br>brought<br>forward|lncomeExpenditure||Transfers<br>(Note 19.3)||balances<br>carried<br>forward|
||||€|f|r.||e.|r-|
|Designatedfunds|||||||||
|lnvested¡nProperty and Equipment|Fixed Assets||(114)||1,880|||(t,ee4l|
|MajorEmergencyFund|Major<br>Emergencies||||||||
|Named ProjectFunds|Project<br>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<br>Support|||398,795|<br>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|<br>223,216|
|Totalfunds|||2,554,940|t,480,242||||2,724,575|
|19.2AnalvsisofAssetsbetweenFunds|||||||||
||||2025||||2024||
|||Restricted<br>Funds|Unrestr¡cted<br>Funds|Total<br>Funds|Restr¡ctedUnrestr¡cted<br>Funds<br>Funds|||Total<br>Funds|
|||î.|E|f||EE||c|
|TangibleFixed Assets<br>CurrentAssets||223,236|5,218<br>8,74I,2L1|5,2r8<br>8,964,447|-<br>3,OO2<br>t48,6014,530,626|||3,002<br>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<br>Between unrestr¡cted and restrictedfunds:|19,3Transfers betweenfunds¡n2025<br>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<br>:-"" ---<br>brought|lncomeExpenditure||Transfers|balances<br>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|<br>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<br>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||





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