CUS1gn Envelope ID.. B7A421294AC6433D.9FEB-8144C045D274 FRIENDS INTERNATIONAL MINISTRIES (Company limited by guarantee and not having a share capital) Registered Company Number.. 4500270 English and Welsh Registered Charity Number.. 1094095 Scottish Registered Charity Number. SC048838 REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Gsf4&co Griltin Stone Mosirop &Co 100 YEARS rk)cuS￿n EnvakJpe ID.. B7M212fv4AceA930.9FEB4144C045D274 RNAMONAL IAINISTRI ANNLJAL REPORT AND FIMNCWL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER2025 Legej and adrninBtratNe ￿fo￿alon Report ofthè Trustsas 2-14 Statement of finanri31 aebviuès 15 BalanL¥ sheet 18 statem8nl ofr*hl% 17 Notes to th& fiThanaal stst8m8nts 18-24 Ind¥pètsYènt auditoes report 25-28 Grfffin Stone Moscrop &Co [kxUB￿Th Enveknpa ID.. B7A42l2￿Ac84aSD4FEuI44G01sD274 ENDS I ONAL MI TRIES Regi8tered office.. The Rtr￿n Centre, Al Natiot13 CbristigH Cdb38, Easn8yè, Ware. Hert8 SG12 8LX dministrative dg f￿e¢h visors The Trustees present their repott togeth8r with the awjunts of th8 tharltable company for the year end￿ 31 Dec4mtEr 2025. All of the trust888 aci in the rob of directors. Th9 lollDbMng trustsa$ seThed from 1 January 2025 and up to the date tsfthe approval ot the accounts:_ klatthtw Ea6t Jane Hutton lan Robarts Sara Slatsr G8offrey Sp8nce (Char) Thè followng trusts¢5 teslgned durirvJ th& year.- Henry Lu Iresigned 5 Dac*nber 20251 Nats3ha Rayan {resig￿d 14 March 20251 The day lo day operations Oftt￿ charty are ov¢wen by Alan Towèr, the N8tyonal Director. arnènt nn Notional Direts. Alan T Rggional Developmant ￿[ec￿r8.. Pets E(twards Ivan Neira stephanig Knèl Lynefie Teag FInan￿ Manager. Lydkq Evans Princpal thadr8ss". The Rowan Centr8 All Nations Chrisb"an CD189è Easneye Ware Hert5 SG12 8LX Bankers-. Bank of So)dand Audltor. Gnffin Ston8 P+*)scrop & Co. 21-27 Lamb's CotKluit Sireet Lormlon WC1N 3GS Solicitors. Ell￿￿m0r& Negus 2 Devonshir8 Avenue 88eston Nottingham NG9 1BS P1 ffin Stone Moscrop & Co Docusign Envelope ID. B7A42129.4AC&433D.9FEB_8144C045D274 fri;,ends . IN i £ft14ATIQI4AL f'*• Friends International Trustee Report 2025 www.friendsinternational.uk ffin Stone Mosry&Co Docusign Envelope ID.. 87A4212g4AC6433D.9FEB.8144C045D274 Chair's Report Friends International Ministries is an evangelical mission agencydedicated to encouraging and equipping churche5to reach international students for Christ. International student numbers have continued at near record levelswith 715.000 at UK universities. and a furtherestimated 500.000 In UK language schools. As with other recent years 2025 was a yearlull of activities for Friends Intsrnational. Cherall, neady13,500 international studentswere in touch with Friends International run and supported events lup 5°A on the previous yearl. mobilisingvolunteers from 318 churches. Including1,219who took part in Bible Studies, and 80 whodecided to embrace Christian faith la19°A increase on the previousyearl. Social media presence continues to growstrongly.with particularencouragements from Instsgram engagement and followers among young adults. and websiteviews. The Friends Intemalional App has performed slronglywith a total ol over102,000 downloads to date. In slafl recruitment, we were encouraged to appoint CentreTeam Leaders in Paisley and Bournemouth after a long searching period, plus a second Staff Worker in Colchester.Therewere fewerioiners than the previous year, partly due to natural peaks and troughs and partly becausesome invited appointments did not progfessowing to factors beyond ourcontrol. However. five staff wereoflered poststowards the end oftheyèar. with theexpectatiori ol appointing a Centre Team Leader in St Andrews and two second Staff workers lone an ApprentiTrl by March 2026.Two non-UK Reach traineeswere accepted on to the Apprentice Programme Ithefirst time an Apprentice Staff Worker had been appointed on a Ministerof Religion visal. Our Reach graduate training programrne has 9 participants receiving training for mir)istry overoneortwo years. The Directortearri, 40°Aofwhom are originally not from the UK has become well established and is functioning toa high standard in supervision. setting o15tratsgy. developing new Centres. and training. The annual Conference held in Januarycontinues togatherstaff, graduate trainees, affiliatsd ministry partners, engaged student representatives, Trusteesand international visitors, to celebrate. train, encourage and envision for the yearahead. A stsble Support Centre Team has provided the baseto addres5 how besttoserve staff in our35 Centres. Branches, volunteer network5, and churches. Pr(yJress has been made forstaff on reporting projected deficitswhere relevant through the fqanagement A¢count5. Stsff corntribLltionstowider networks in Europe and globally continue, including the part secondment of a staff memberto lead the European International Student Ministry network. Cross-agency collaboration amorig student ministry agencies in Britain has been facilitated through leaderconsultations. We continued to pursue ourGrowth Strategy Plan aiming to recruit staff in riewcentresand reinforce existing Centre staff teams, in the places where most international students are studying. Theemployment ofa Fundraising Managerto 5UPPOrt the development ofthe General Fund and the Growth Strategy has continued to showfruitful if hard-won outcomes. Preparation forthe managementofan endowment fund continues, with one oftwo properties sold to start providing the basis ofthe fund. The charity continues to fulfil its aims and greatly enriches the lives of many international students when they come totheUK. Griffin Stone Moscrop & Co DDcusign Erwek)pe ID.. B7A421294AC6433D-9FEB-8144C045D274 Our Objectives and Activities Friends International Ministries is an evangelical mission agency dedicated to encouraging and equipping churches to reach international students lor Christ. We seek to help international students. whatevertheirlaith backgrounds, during theirstay in the UKand elsewhere. Friends International'svision is to see international studentstransformed bythe good news ofJesUS Sothat theyfullyengagewith the mission ol the church in theworld. Public Benefit The trustees have considered the Charity Comrnission's general guidanceorn PLJblic benefit and in particularits supplementary public guidantr on the advancementof religion lor the public benefit. Friends International's purposes comply directlywith threeof the CharitiesAct's descriptionsof charitable purpose- namely.. ~the advancementof religion"; We aim to demonstrateto international studentsthe relevance ol Christian faith to personal life today, how Christian faith has developed and how it15 variously expressed in theworld of the 21st century. We partnerwith university chaplaincies in providing pastoral support lor international students and some 25 of our staff are also university chaplains. "the advancementof education"; We interact with international stLsdents in a range of differentways, helping them improve their English langua9e, understand different cultures, and sometimeswith more specific training such as leadership ski115 and preparation lortheir return home. "the advancementofcitizenship orcommunity development~'We produce resources in multipleformat5for ew international studentsto helpthem integrate into ourcountries, and we run orientation programmes mainly the autumn term. In partnershipwith local Christian cornmunities, we arrange cultural trips and opportunitiesfor international studentsto meet with a British orlrish family. We partnerwith universities to oller English language practice sessions, helping international students to be effectivefortheirtime in the UK or Ireland and estsblishing friendshipsthat will helpthem thrive on arrival. The trustees seekto ensure that these purposesare met as the Charityworks principally to support and enable Christian churches. outreach in their local communities with specilicfocus on international students furthering their education in the UKor Ireland. Docusign Envelope ID.. B7A421294AC6433D.9FEB.8144C045D274 Strategies Key strategiesfor2025- 2030 include.. Grovrth initiatives which aim to help us reach a tipping point ol students aware of Friends International so that all international stLJdents carTr experience a welcome to the UK and Ireland, as well as an opportunityto investigate the Christian faith. Supporter number increases are sou9ht through attendance at key national events. staff r)umberincreasesthrough advertising lor newand strengthened key Centres. an Apprentice programme, Partnershipswith other ministries, intentional programmes lor language student5, specific servitr of universities through chaplaincy and international ollice contact. fundraising and local structure development. Reaching out to students who have difficulty hearing the Christian message in their homecountry orwho are not initially attracted to ouractivities is an emphasis lor ministrydevelopment. Returneefocus. for when students retLJrn to their home countries ormove elsewhere, to be built in from the first contacts with students, through friendship, to continue moving staff, Branche5 and Development Groups, Churches and volunteers, from acknowledging the returneefocus to influencing howthey conducttheir ministry. Increasingly, when a lower proportion of International students ￿tUrrn homealter finishing theirstudies. theemphasis ison making a good transition into the next phase of life,whereverthat might be. Events speaking training helps to develop skills in public ministry to betterachieve ir)ternational student outreach, bothto model contextualised Bibleteaching ar)d evangelism in a multicultural setting. and to equip otherstodothesame. Innovation in Student Engagement include5 newèpproaches to reach out to and meetthe needsof international students, aswell a5 resources forleadership skills, International stLJdentwellbeing. di5cipleshipand outreach. Learning and Development are promoted as a whole life approach forstaff,volunteer5 and partners. including trainir19 evaluation and the developmentof an essential skillsframework. Membercareaimsto embed good practice throughout theorganisation through leadership engagement training provision, healthy induction of newstalf and academic research. Mission Partnership Development helps5tsff draw in a full schedule ol financial and prayersupporter5 to allowtheirworkto proceed fully resourced. Griffln Stone Moscrop & Co DocLL5ign Envelope ID.. U7A421294AC6433D-9FE&8144C045D274 Activities We continue to have ten majorareas ofactivitywhere wè seek to implementour strategies.. Regional Development Directors IRDDsl identify areas of cor)centration ol international studer)ts withoutfocu5ed international student ministry. RDDsthen seek to developvision among local churches and other partnerager)cies through estsblishing new Centres. We then aiffl to build local ministryteams I'centres'l with sound funding and effective supportgroups, through the recruitment and appointmentof staff (including Apprentices and Associate51, the partnering with local churches and Affiliates, and through Development Groupsthat become Branches. Weencourage, model arndsupportwelcomeand cultural mini5triesthrough international student cafés and seekto engage international students with biblical truth. encouragement and challenges through groupand individual Bible study. We encourage the setting up and running of local hospitalityprogrammes to increase the volur)teer provision ofappropriate contact arnd supportfor international students. We offer language practice-based activities. values-based leadership studies, intercultural training for future Bible teachers and otherfocused programmes offerin9 relevant skills to International students through contact with Christians. We seek to engage with universitychaplaincie5 and student welfare bodiesto olfercounselling, wellbeing and otherservices that help universities value, carefor and add value to the student experience for international student5. Our Reach graduate trair)ee programme is used to envision and train recent graduate Christians from horneandabroad. We develop appropriate regional and national supepiisory structuresto provide a unifying vision and direction which supports each localityappropriately. We build effective and accessible regional and national resources ar)d events U51rn9 relevar)t communication channels to ourkey stakeholders. qv .Jw.' Docusign Envelope ID." B7A4212WC6433D-9FEB-8144C045D274 Review of Achievements and Performance l.CentresandStaff In 2025 Friends International continued to develop activitie5 through stsff in 34 centres and through affiliates in11 more. Through our partnership with Christian Unions Ireland, expressed through regularmeetings including Wlth seniorstaff and a Trustee. we seek to enhaiice effectiveness in International student ministry acr055 the island. We continue to recruit newstaff to the organisation both to establish newcentres and to strengthen existing centres.we currently have 83 across lull and part time patterns olworl 68% ofwhom are women, including Associate stall who are either seconded to us from other charitiesorlocal chLJrches. stsfl are involved in a varietyof activities shaped significantly by the centre5 in which they serve and by the locally agreed strategy. Since a key aim ol the organisation isto resource local churches in their enga9ementwith international Students, staff Invest considerable time in training church members to multiply effective ministry. In some centres there areestablished inter-church teams offering a programmeof events, hospitality and Christian teaching. In other places thework iscentred around oneortwo churcheswhich provide local volunteers. Much ministry is based around term time and weekly events. Such events can be purely social, oran event with some Christian content tr> introducethe Christian faith, orevenl of a discipleship naturefor those openly professing a Christian faith or a desireto specifically explorethe Christian faith. SLJmmer outreaches continue to pSaya key part in reaching particularly language students," while itwas harderto recruit team members, there remained a large number ol both language and universitystudents whowere kèen to take part in activities and somewere willing to investigate the Christian faith forthemselves. Acrossourcentreswe aim to help International studentssettle into student life. provide care and sUPPOrtwhere it is appropriate, encourage them to considerthe Christian faith. and prepare them for the challenges of the rever5e-cultureshock they mayface on theirreturn home. 2. Support Base Of the £2,741,8n income from donationsand gifts. roughly two- thirds lincluding related gift aid) was donated by individuals.the remaindercoming Irorn churches and trusts.The organisation has a core support base that has been committed to ourwork for a long time. whi5st new5taff broaden our donor base with their networks ofcontscts and supporter5. We benefit from committed sijpport from a Christian Trust. D0cL￿19n Envelor¢ ID.. B7A421294Ac8483D￿wI44CO4sD2Y4 3. Leadership and Support Centre Regional Development Directorsandthe National Directorhavecontinuedto meet regulartyto over5eestrategy and ctjrrent issues,with the RDDS also having regularsupeNisK)n from the National Director. The Leadership Forum. which meets ljvoorthreetimeseach year, resourtssawiderset of Clusterand specialist Heads of Mir)istry leaders and Programme C(x)rdinators. Stra*gyhas been duallyfocusea on futuregrowth arsd specialist ministryareas. The Supportcentre teem.three full-timeand six part-time, seeksto providea hwJh level ofservicetostsff. affiliates, graduatetrainees, supporter& partnerchurches and trustees. In terms of ourongoing Telation5hipwith All Nationschrisiian Collegewherethe Support Centre issited,we maintsin a high level of interaction ￿th stJdents and staff. Dullng 2026tleSupportCentrewill movgto Oxford,sharingwith othermi55ion agencies,asthe College is rtselfmovingsite. 4. Afflliate Network We continueto developthe Affiliate NelworlaimingtosupporLtrair( encourageand partnerwellwith aftiliates in theirlocal church rolesworkngarnong5t intema:ional studerys. Resourtss availabletoAffiliates include Cluster days and conference5, and resources inouding recordings online. We now have 87arfiliatesas partofthe networi some based internationally. 5. Trainlng and Development Training and developing ourstaff and affilh3tes tearr. is imwrtanttothe future of the organisation and ourwork A keyfixture isthe annual conference where staff. alfiliates. 9raduatetrain￿5 and others (such as Branch and Development Group members.TNstee5. retired staff. intemational and keystudentwsitor51 meettoshare experiences, best-practice, and leamfrom outsldespoakersakK)￿d1fferentaspects ol interJ5tS gr• S￿rt SUkwrvadminlstr&lh 8nd dlr£Gt dwlable The mawtrw.l ly￿ ajd tDsts do ntr. rdate di* to ¢wa￿tUre ano a￿ furth¥an*ys&% in ￿4. P20 Griffin Stone Momp &Co Docuslon Enveknpe ID.. B7A42l2g4AC￿33￿gFEB4(44colSD274 ST 4 AnAtysLg ol gov•rnanc04nd ¥uppgrt ¢osts Oovomanco Tofal 2025 Total 2024 Re Repairs. rate8 ulltyccÉts for pYopeth5 hekl ft*rt$8 22.5 22.596 21,656 8,476 67,046 6,716 68,062 17.153 86,062 17,153 Leg818no professhjnal costs Con8Lltancyfees Audilorts rernutwalK Cosb relalTrJ to Itustees. meelkngts 8.562 4.038 8.￿2 4,036 3,623 £ 109,815 £ 12,598 £ 122,413 114.860 5 N¢t•XPondKuvg The total Iw nete]yerKlituw of£78 (2W24..£132.50115 5tth alier ¢JwwJ'. Audrtu'$ renyjwation. h to &MJland Ststem8ntsd￿doaure$ 8.562 7.343 Depre￿al0 Operating kgse rewal$. land ￿lId￿ 2,598 22.596 2.330 21.656 6 kntyxls •ftstall co818.tnJ8ts9 •rrtl•xpw••&artd tho t￿1 of Porsonnql sal8￿5 Nalknnal Ir￿u￿rKe PensKbn costs 1.891,570 198080 208,894 1,840,036 155,715 199.571 £ 2.298.544 2.195.322 Average￿￿￿l￿ ofeM￿￿e$. ar*ed bYfiwW￿￿,V￿s aslolm". Chwlable acl(yth5 FUn￿rn￿n9 Adrnlnhtratknn 81 No em￿oYseearnOd muethan £80,000 Q024.' sarne}. The Irustaèswve notpaid or receThe¢J arry olhpr be[￿fi￿m the c*arttyknlhe Farl2W24'. sam81. The key rnanag￿ent of the charty cornprtses fv nthn￿ drectcrf, 4 regmal de%8lopment d*ectors (2024 '. 418nd Me financ8 mar￿ger. Tha totsj emF4DJEe tre￿A$ ofkty manageM￿lI￿nn81 fwthe chartywErn ￿83.29s{2024. f257.473I. 7 Tru8te05' eXPOTtsOS Tra￿1 gnd othereynsuof£128wÈ pakl to1[￿lo￿at￿ to attend m8eWw#Y wetthc4nyoLA th￿r go%*manca reSpon￿ba￿￿812iI24". £4351 8 Porstslm ¢osts The chartyoper21e8 defmed cor4rbJkn thmes (xntrWknnsot£208,894 w¥e p*J m the swl2024.. £199,5711. 9 Brnnche5 The chartyhas 2012024.. 201 branr**8thrWts UK*t*h gemrfe iTr>JmeaNJ (*rryoLAaclhth$ LXI tehaKOftt￿ ch8rty. The accounts oflhÈ branthès are al a local I￿￿1 ￿ aretlw lrta chaWsfnarKiaJ slatements. In 202S the brath$ ¢ontrbLrt8d net In¢￿1￿j re5cwces of 8.74812024: rEt fft8OLrees £9.0751. P21 Griffin Stone M(￿croP & Co Docu5￿￿ Envelop? ID: B7A42I2g4AC6433D4￿Ml44C0IsD27d RIENDS INTERMATIONAL MINISTRIES STATEMENTS- 310ECEMBER 2025 Fl Co 10 Tanglble flxed astets Fumllure & 04ulwnt Comput•rs & Pertpherals Total Cost At 1 January 2025 Addition8 in the year Dlsposals in the year 6.674 23,453 2.712 7,221 30,127 2.712 7,221 At 31 D•cemb•r 2L>25 6,674 18.944 25,618 DepreuatK)n At 1 January 2025 Charge for the year Disposals in the year 8.179 20,418 2,104 26,595 2,598 DoprecA8tion dlmination on disposal 7,221 .221 At 31 D¢¢ember 2028 6,674 15,298 21,972 Nel book vglu¢ Al 31 Decernbgr 2025 3,646 Nel book valL At 31 December 2024 3,037 3,532 11 Dobtors 2025 2024 Tax TecoveTat4e Prepayrngnts ￿[￿ other debtors 21,729 85,321 14,752 93,315 107,050 1(￿,(￿7 12 Propety hold ft*r rèsalè 2025 2024 Crescent Stsbles, Pulney Mount Gould Road, Ptymoulh 455,WJ 500,000 205,000 455,(X)0 £ 705,000 Cre8¢8nl StabJ&s, PUt￿Y ￿ avaLable for immed￿ts sale in the present ￿)rKIts￿ 8ntJ has had an offer acLepted Dfthe value Ilsted. The salé is tsxpethd to b& ¢Orry)￿ ￿t￿"n 12 rnorrth 13 Crndltors.. amounts lamlng due wlthln ong yo#r Trade creditors Taxation and social security co818 Other uedilors P8nsion creditor8 Accruals and deferred Income 2025 2024 2,580 41,666 8,073 32.933 18,188 15,546 10,e47 77,980 50,249 P22 iffin 5toneMoscrop & Co Docuslon Envelope ID.. B7M21294AC6433WE&8144C0450274 STOTH S-31 14 Anaty818 of not 8858t8 UThT¢thctod Funds Resbict Da*gnated 8taff Fixed &ssel$ Current assets Current liabilities 325 608,186 (36,3141 T18.342 141,6861 1.386,853 In,9801 325 £ 575.517 £ 736,676 1,312,S16 Doslgnated Btwff ¥upportfvnds These funds con51St of donation5 and gift Income re£*lved plus ftw*Y5 Èel agde OLrt of Ur￿e*thd frjnts for staff wpport. Tlk b818ncas on IndlvlduaNy designated fund5 are review￿ r8gul8rty. ￿ an anrwal b#sk% FInan￿ Comrnittee will detetmine t extent tD transf￿ from Ihe general f￿d ShO￿d be made to el￿￿ that Ihe (xrying value of individual staff $upport fwd balanc68 are re¢o¥8fab16. Followiw this yeatrs rev1￿ an a9wwafe transfer of £44.740 rn4de frtyn fur￿ to desgnated funds DB refiected in Ihe SOFA.12024 .. £89.2001 RwtrJctsd The charity h&5 orE rBStrided lund, arnl IhÈ movements onth.sfcf 2025 ore on face of the SOFA Thb re5trK*ed fund ftn8n the suppDrt (trf intamational students (rom a ser￿tiVe rt￿l￿r￿d C¥￿18x{ during th8r4tt#Jiesh￿e in ￿ UK 15 Oporatlng I￿¥ ¢4mmltsw At 31 De¢gmber2025 the tharity had txxntnkniBnt io make the I￿nIn￿rn ka* payynents uTrJar & ￿n-c￿￿e10we ￿￿Se.. 2025 2024 PrnF*ty FrankiT¥J madxne 15. Ptopety FIEn￿n9 machlne 14,816 Not lalerthan 1 year Later than 1 y8ar aNI not18terthan 5 yea Explrfr*J afterfive years 1,33D 1.9 15.560 1,995 14,B16 2,660 G1ft5 frum tru&tees of the tharityto1￿￿d £8,40112024.' £9.334). 17 Post ba1)n￿ $h¢¢t ¢¥￿t The charity has been nolfflÉd that il 18 the 10% beneficiary of on e**e that Is¥a1ued at over£1.5n. At Ihi5 Stage IherÈ18 Th) confirmed value afterta￿n9 Inlo account sales ofas%ets lx￿lS itwred so no ¢J8btor has been inLlu(W ￿1th1n thesefigwes. The legaty income has been grfted to the General Fthj and bwtees*ill reCogn￿e 1rKxx￿ethntt￿ amount can be rneasured ￿lIa￿ty. P28 Griffin Stone M(scrop &Co Docusbn Env&Jp8 ID.. B7A421294Ac6433D-gFW144C045D274 FRIENDS l￿fERNATIONAL MINISTRIES -31 DEC BER2 NOT TH FINAN L STAT Conti U8d 17 Ststsmont of Flnanelal Athll19¥ for thè year endod 31 December 2024 UnTostrl¢ied Funds Oeslgnated Stsff Support Funds Fund Total 2024 Ggnernl Incom8.' Donations and grft8 Legacy charltab￿ acbvitEs.' Training evants and literthjre sales Inveslm&nt Income 81 130.788 9,175 2,334,955 2,465,802 9,175 39.972 89,618 38,480 165 38,480 165 Other incoma Total Incomo Expèndlture.. Fundiaising costs Charitable aCtI￿7be8 61 228.252 2,374,927 2,603,240 28,184 180.885 40,826 2,477,269 69.010 2,671,731 13,577 Total expèndlture Not1gxpendltur•)llncomg belorn revaknatlon of Invg$tmènt8 RevaluatK)n of property held tor resa 13.577 209,(69 2,518,095 2.740,741 113.5161 19.183 5,000 1143,1881 1137,5011 5,000 Net lexpendltur•yln¢on Transfer between funds {13,5161 pi 24,163 169,200} (45.0171 1143,1681 69,202 1132.S01} Net rnOV8m•nt in funds 113,5181 (13.9861 1132,5011 Total fund$ brought forward at 1 January 2024 È 13,843 716,285 714,992 1,445,100 Totsl funds earned foTr¥8rd at 31 Decemb&r2024 325 671,248 641.026 1,312.599 P24 Griffin Stone M(￿CroP &Co Docwlgn EnvelDpe ID: B7M212fv4AC￿D￿FEB4144co4SD274 Independent Audltor's Report to tho Trustees of Frlends Internatlonal Mlnlstrles Opinlon We havo audited the financial statements of Fiiends Intemational Ministries (the 'charitsble company'l for the year ended 31 December 2025 which comprise statement of financial activities, balance sheel, statement of cashflow and notes to the financial statements. Including a summary of significant accAiunting poliryes. The finanaal reporting framework that has been applled in their preparation is appli¢able law and United Kingdom Accounting Standards, induding Financial Reporbng Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (Untted Kingdom GenerallyAccepled Accounting Practice). In our opinion the finan￿al slatements.. glve a true and fair view of the state of the charitable companvs affalrs as at 31 December 2025, and of its incoming resources and application of resourc8s, including its income and expenditure, for Ihe year then ended., have been prop&dy prepared in accordance wlth United Kingdom Generally Accepted A￿OUntIng Practice., and have been prepared in accordance requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulatlon 8 of the Charities Accounts (Scouand) Regulations 2006. Basls for oplnion We ¢onduct8d our audit in aGfJ)rdance wtlh Intemational Stsndards on Auditing {UK} (ISAS {UKI} and applicable law. Our responsibilities under Ihose stsndards are further described in the Auditor's responsibilities for the audit of the financial statements sectlon of our report. We are independent of the charitable company in accA)rdance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical standard, and we have fulfilled our other ethical responsibilitl8s in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinit)n. Concluslons relating to going ¢onc•m In auditing the finan￿al statements, we have conduded that the trustees, use of the going cOn￿M basis of accounting in the preparalion of Ihe financial statements is appropriate. Based on the work we have performed, we havg not identified any material uncertainties relating to events or conditions that, individually or collectively. may cast significant doubt on the charitable companls ability to conlinue as a going concem for a period of at least twelve months from when the financAal slalements are authorised for issue. Our responsibilities and the responsibil￿eS of the tnjstees wih respect to going concern are described in the relevant sections of this report. othèr Informatlon Th8 other information Comprises the infonnation induded in the trustees annual report. other than th8 financial slatemenls and our auditor's repori thereon. The trustees ar8 r8spon5ib for the other infotTnation contained wtthin the annual report. Our opinion on the financial st8tements does not cover the other infomation and, excepl to the extent otherwise explicitly P25 Grfffin Stone Mos(Top & Co Docu¥kn Envdope ID.. BrA4212￿4AC￿33D-￿￿144cO4SD274 slated In our report, we do not express any fom of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent wrth the financial ststemenls or our thowledge obtained in the course of the audit or otherwise appears to be materially misslaled. If we identify such material inconsistencies or apparent malerial misstatem8nts, we are required to d8t8rmine whether this gives rise to a material misststsmenl in the financial statements themselves. If, bas6d on the work we have performed, we condud8 that there is a material misstatement of this other infomation. we are required to report that facL We have nothing to repori in Ihls regard. Oplnlons on other mattors prescribed by the Companles Act 2006 In our opinion, based on the work undertaken in the course ofthe audit: the infomiation given in the trustee5' report (In￿[pOrating the directors. report) for the Inancial year for which Ihe financial ststements are prepared Is conslstent wlth tho financi81 stBtementS', 8nd the directors, report has been prepared in accordance wth 8ppluble legal requirements. Matters on whlch we are requlred to report by exceptlon In th8 light of our knowledge and understsnding of the chaiitable rx)mpany and its envlronm8nl obtained in the course of the audit, we have not identified material misstatements in the strategic r8POrt and the directors. reporL We have nothing to report in respect of the followng matters in relation to which the Companies Act 2006 and the Charttios AC￿Unts {Scotland> Regulations 2006 require us to report to you if, in our opinion.. the information given in the financial statements is inconsistent in any material respect with the truslees, report., or the charitable company has not kept adequate accounting records,. or the financial statements are not in agreement with the accounting records and retums,. or we have not received all the infomialK)n and explanation5 we requir8 for our audit or the Irustee5 were not entitled to prepare the ffnancial statements in aco)rdanc8 with the small companies, reglme and tak8 advantage of the small companies, exemptions in preparlng the directors, roport and from the requirement to prepare 8 stralegic report. Rasponslbllities of truslees As explained more fully in Ihe trustees. responsibilitses Statement. the trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the fin8ncAal statements and for being satisfied that they give a true and fair vlew. and for such internal control as the trustees delemiine is necessary to enable the praparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financi81 ststements, the trust8es ar8 responsible for assessing the charitable company's ability to continue as a going concern. disclosing, as applicable, matters related to going concern and using the going concem basis of accounting unless the trustees either intend lo liquidate the charitable company or to ￿ase operations. or have no realistic altemative but to do so. Grlffin stL￿e Moscrop & Co ow5￿n Envelope ID.. B7A42t2￿c￿33D-9FEB4144cQ4S￿4 Audltor's responslblllties for the audit of the financlal statements W& have b88n appointed as audilor under section 44111{cl of Ihe Charilies and Trustee Investment (Scotland) Act 2005 and under the Compani8sAct 2006 and report in accordanc8 with regulations made under those A￿$. Our objectives are to obtain reasonable assurance about whether tha financial slalem8nts as a whole are free from material misstatemenl. whether due to fraud or error, and lo issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit c4)nducted in accordanc8 With ISAS (UK} will always delect a material misstatement when tt exists. Misslatements can arise from fraud or error and are considered material if, individudly or in the aggregate. they could reasonably be expected to influence the economic decisions of users taken on the basis of Ihese financial statements. Irregularitles, Includlng fraud. are instance5 of non-mmpliance with laws and regulations. We design procedures in line with our responsibilibes, outlined above. to detect material misstatements in respect of irregularities, including fraud. The specific proc8dures designed and implemenled to detsct irregularitses, induding fraud. are detailed below: Perfomjing audit worf( over the risk of management override of controls, including testing of joumal entries and other adjustments for appropriateness, evaluating the ratlonale of significant transactions outside the nomial course of business and rewewing accounting estimates for bias. Carrying oul substantive checklng to supporting d￿um&nIS on a samp18 basis of individual transactions wthin income and expenditure to give comfort that on a sample basis the SOFA does not contain any irregular ttem5-, Carrying out walk-through testing to verify that the chartty's accounting systems and controls ar8 being implemented as designed. Verifying the e￿Stence on a sample basis of individual employees on the payroll., Verifying that material balances wtthln the balance sheet are supported by third party evidence to confimi the existence and valuation of these balances al the balance sheet date,. and Enquiry of management and those charged with govemance around actual and potential likngation and daims. Because of th& inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstalement in th@ financial sla18m8nts or non-compliance with regulation. This risk increases th8 more that compliance wtlh a law or regulation is removed from the events and transactions refiected in the financial statements, as we will be less likely lo bacome aware of instances of non-compliance. The risk is also greater regarding irregularibes occurring due to fraud rather than error. as fraud involves intentional concealment, forgery, collusion. omission or misrepresentation. As part of an audit in accordance with ISA8 IUKI, we exercise professlonal judgment and maintain professional scepticism throughout the audit. We also= Identrfy and assess the risks of material misstatement of the financial ststements, whether due to fraud or error. design and perfomi audit procedures responsive lo those risks, and obtain audtt evidence that IS sufficient and appropriate lo provide a basis for our opinion. The risk of not d8teckn.ng a material misstatement resulting from fraud is higher than for one resulting from error. as fraud may involve collusion, forgery, intentional omissions, misrepres8ntations, or the override of intemal control. P27 Grfffln StnnÉ Mos