R•glstered number. 04627969 Charfty Numb•r.' 1096069 MERCY IN ACTION IA COMPANY UMITEO BY GUAIIANTEEI TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 ? Bishop Flening 111111 AF2fY>KY" 2Y0512026 COMP*NIES HOUSÉ A18
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MÈRCY IN ACTKIN IA COMPANY LIIATED BY GUARAIITEEJ TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Truts present thelr artrtu rppJrt alDryKJe the aLwJited fvnrio15tst8rnents Mercy h Actk)n IDI the ar from 1 January 2025 ID 31 DK•mbEr 2025. Thr Arwal ReFQrt rtQU8mÈnts for bolh Tntstsès. rwl and J ri"redof&' und¢TGryrytyny law. The TNste•s that th• Annual Rewt and slat¢meflts comp wth Ihe relevant stslutcry 4urfemenls. the charws go¥wThTh4 ¢knumenL •nd Ihe wovlsions of the Sl8lernenl of Recommend8d Pr¥¢lte ISORPI aFpfjKabl• to prewring 4ccounts the FinarK4&1 Reptylh)g Slandw pl(tsble h the UK 8rn1 R¢pLth ollreknd (FRS 1021 l•ffoclNe 1 knuary 20191. As both Ihe Grcup and th• Cornpany qullty smdl und•r sectbjn 383 01 lh• A¢t 2006. th¢ GroLW Strat•gK Repor( of methjm I1 Iwge compknl• VIr Ih• C1• Act 2(th ISlrglc R•F¢Xt •nd Di¥edorn' R•p¢rtl 2013. orymtted. POLICIE8 AND 08JECTIVES •icy In ActK)D'8 0'8dN•i. wvj f(¢ th• tyblk #t ¢xrt In lh• Clrny1 Memrn¢kn l•) To •dv•rK• th¢ Chri¥tiin l•th wth th• St4l•m•rrt ol 8•h81s •ttach8d aB a Sch•du hereto. kn Bath. Olh•r parts d th• Vnit•d KId0m, th• PhiliFynes. and olher partl of th world as d•i¢min¢d by thé Trusl••s". qnd b) crry •¥Le LritJbl• Purpo¥ conn•cl•d with the Chaws wor Ibl To p•t•tyy in C0$ of r••d. hthh¥>. ohj a9•. Ind to alwt& r•lt•d distr•$5 in the sahl I¢nI •nd •$ the Tftt 1¢) To #dvncv educBl?n bs•d ¢fi ChroO00 by rn••n¥ lh• TNii••• dowm approprwte, •ls•wh¢r•. PubllG 8•n•llt In ting obj•cfves •nd plAn1rj a(thfth•s. tho TDJ6ts8s have corn with IW thty under SIdn 17 01 th• Ch8ritiu Act 2011 to have due rewrd to the gukJArte pubfj•h•d ty thtr ¢h•rfty CommiloO fcr Eng¢8nd and 1• The i•nfiThn that Mew kn Ac¥on's q¢thtltl8s ar• uryl•d out In •ccordqnce ilh Its otyvcls forlho wjbk trf u ¢)utMW kn lh reFKwi Stri•gS•¥ for Achl•vlng Obl•¢llv•¥ Our rr¥8Sw 10 8ddr•ss po¥erty, iryushce. ornj trwjgh h. food provhkn, ¢d¥Ofi, •r (r•. ourr1j•nl charl180 8clfvlbos Inc¥Jd•.' In th• UK: Supported houwThg fwyoung fflothers •nd •xpe(SaTht It rnkol In 8•lh & North E45t Somerse[ Tmwbr¥Jge. and Wels. P8nlry.style food CbE ITh 8alh & North Ea Sornwse( and Oxlord. a58i8tinq lamilas on Fr•• provKbn olthlhing lorclen •g¢d O-15 in Bath & Sh West Somerset. of housthofvJgth and to 47 In th• Phlllppln•s. vl• p•rtn•rory•nl••Utrn KSIL. R¢sld•nli•l Kc¢xMiodalb)n lor ¢tdrert •re vidThs c wlr•bb• bj tr8ftWrw. nogknt. cf abu8•. Ccrnunty wFport lor11. Day Ca St¢t8 hr streel chiWtyi. Supported hou&ng lor caie *4vws. pwmenls and expwien¢Y ftyywr#J pwkn.
MERCY INACThON IA COMPANY UIITED BY GUAIIANTEEI TRLISTEES. REPORT (G0rINUEDl FOR THE YEAR ENDED 31 DECEAIBER 2020 Ets•wh•r•: SLPFyI lor yw po UMbl8 lo othKatsJn •fthr fr4nity beTrav•m•nts or bte•uM of nari81 r8slraints. Assislancg youw p¢wktlth 1•afr dffvJlK•$ kn &1 Lankn. Tr•irtlng 8nd cyity buihjiry lty p•ther hi Indiw. Sri tho PhlllFpts, Zqmbk. ond Ihe U Soclal Inv••tffl•nt Polle1•8 Soclal Inve8tmenl li ralld by 8wxlig parents in dweloFVJ pwenlng and gkJll and off•rlrvd flexibkn wrxk opwttsnili¢s lor Ihose t0•nply1. parkL4aty durtng ¥thcol hou Grnnt4l•klthg Poll¢l•• Gr•n are m•d6 •11¥ to pArtn¢rtyg¥4Matsn•ln lh• Phllppinw bmed on budyts. 8l•gurding Th• daiignaled Salegv•rlrt L¢•d ¢tiTrued lo and loknw up on 8lll•quwdWy c4Jnc•rn8 throughout 2025, Mo6t 88fegu•rdwN ach¥6d p06rtr othcixm•s. ith the r•m•ind8r referr•d lo ipFwpri•t• AddhLen•l repty9 lOrM firture tr•knlng. M•ry In A¢tlott m•kntsuis • polity svj#p•¢IN• •fftplty tr¥ unde> • Dbclolurn ind Ser¥A10SSI ch•dt b• ty ¢nh•rf¢d wh¢f¢ dirncl lh c•ent8 or vuln•rabh volunteerB th n¥08d. In 2025 • lotal of 36 Mleguardkn9 Mn¢•rn$ r•pted •yo&s ft•tknnal and tr11121 pr¢lts wxl •t•tk)n& Th1• k Ivanificanty )rth th• 49 4r¥1 r•¢wdod In 2Q24. Our lunta•r px4 hwrr•r•d 360 In 2025. provkkng vaable shoy, warehou8•5. pantr. •Ad advwry rokn. 01 them, 66 cl•uthd chldr•n or vulnerabla adu who recefv• qu¢rtefy thguardlrv4 th•¢k4n•. ACHIEVEMENT8 ANO PERFORMANce Oov•rn•Trc• Infr¥•trpJclur• D•ve10Tht corrrnitlees trave be•n to enh8nc• ¢rynm¥nk•Oon bthe•Tr projed$ •thd the 3oard. Th•se InGbJd• th• LIK De¥etslpnt C¢ynmi, pbfappin•s St•ww¥ Gtoup. •Th1 Int•mbwI D•v•Wi•nl Commttl¢¢. Comrnuntty Eng•g•m•nt Practical iupwf pmhled ty MLllo partr¥ ¢YganrMt&Jn8 ahthnyfarn? In cthr4. Donations indudirq loy$, fvfNJ, ctothing. and Chrlstmes good8 were ¢thsiributed lo parln8TS Love Bwton, Bri5101 Chaiili•s. Pirfjed Mama, Slay and P. d80X ar Soulhside FamHy Project. P¥rkn¢rships ¥oluntary aThJ 51atutwy tyganisaliwslrn 89th aNd North ea$t SUrSel 8¢t01. 4TrJ Oxford h*e 9r¢Jwn. fosteTKS otroryr whKh ¢r4bl• asstst•n¢e be gfv•n swfflty and 8pk¥cpriatety. The longstanding s¢rte at Rwl Unlej frlospital Bath wovrfing rhxhiry for Ihe discharge hub ccninued •nd w •xterthl to A&E PaedK7tyu and R (thst of ETrgfaTra Rural Netwrxkl througthl 2025. Collaborntson Southslde Famly PNIe •fter4)W hub fcrf f•mlM wi th• Twertonl arB
MERCY IN ACTION IA COMPANY LIMITEQ BY GUARANTEEJ TRUSTEES. REPORT IC014TINVEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Th• P•ts4 Proj• Supported aCMMrj¥Iknn for young fflothm ar¥1 nthern-ts>b• rnmqins a SAh. nurtwirwJ nviroThn•nl losterin9 Strong parent-thild W8 Mninu• to and wekomiffj •bYb)h• for •1 f•rnilie5. Bath.. 10 dlents and 10 childiw hous•d. rrtrwbrts'. S clon15 Jnd S children lxMed. W$. 5 eknnts a1 S chJren how•d Nrm in parkn•r8hlpwhth Growfor Lrfe clwtywothng &i on• ofour Bath gArd•nè w••Wy. Brg Lottory Fund 8ced kn i new on• 8alh hous0. Reathing ¢Jut lo B&Q IScre%fa thrwh fwndation waThts. Bèd000nQ bery replxed wilh ¥thyJ. Conn•ctin9 in wfth Pnty lor pport0th. E•st•r. Molharn Day. Chri$tmas •. Lknklrtg in with oth¢r proi•ds kn the ¢cffjmuny . Foodbank ortd Fumthrn proJeBI in ChilJMn'8 Centr• In Trowbndy •Nd hw•lng (n 8•1h. Cll•nt T•8tlmonl•l•'. .1 •h8rd with seth• tod•y and I just •ltsng hw• ljthkthg •btsvt Ihe amjzlng •upport that h•lp•d m th1oh my ¥trU99. I lusi w•nt 10 14y tharl¢ you •5 l ¢JOnl Ihink I0 •v•r totd you how much yots Wed. Your kindfi¢ss Is stw m. Think you lor teaching me gnd Ihai irs ok.. 'How lovety11 16 to cryn• to * place m&k• MrnY friends ar fs absolutety 8tn¥ing lor thp kth awell th•y #ll get to phy. If• knv•ly 10 4¢• vkn•n •U tho khas •r pl•yhig •rO wh•n thu the m¥ms 9•14kng w•ll It d•llnlt•ty mAk98 bdtsr •xp¢rf•rK•." Aotlon P•Thtry Ibn Panty B•ih •llorrf•b IwJfN •om• ollh• w••• d BAP4ES. Durin9 2025we were ab to 8UPPOrt up to 340 each week, IrKluding 230 chldr¢n. In M8rch and JU. we hosted tsyo sea80nd ev•nls w¥r• o h¥hlght th• dnts. w• look foNaid lo conllnving lo host Ihele In 2026. W¢ were plea8•d to £600 ¥wough a or¥1 Awla. whkh erwbknd to purchi60 •mbi•nl focd gnd hywne prodvcts. T¢ard5 the end ofth• y•ai, w¢ IwrKhod 0r bY and Toddknr Group Into u Mwty decarnled Épa¢• In RO Ccltage, w• lo lo teIrAe l•milies from tho $w¢0MlMty. Ilve fftd lh• y¢¢rMth • Sp•¢1 •vont". our Chilsknas c•4119. INe hirJ Sl Mka8f• Church •n¢ brnugm tOgalherover200 p•gp In th• The Panty t•w Condted • hjl revk¥ of eur fekn•l ènd $se$s1n9 nwLfè of f¥miTh who had b••n gjprxsrtod more Ihan 3 r$, prioritt8ing supwt for tsmils young chldrvTh. AS • Itr. 30 househotds moved on Irom Panty. Thls was 8 cOMbwb"0rt of cliEnts who no ng81 the membership criteria 8rKI olhws ¥•tho f811 lh waTrled to give thair p¢¢ lo 4noth•r f¥mity In gr•i need. We rn•J¢ 8 Sm1 8ffl¢Thlmw lo th• pwrva, aftew refiectln on the prKing Ot 8 mlat Food Panty kn Wh. To fvrther •ypFNt Our young f4mlls hm sl•rted • Mather •fid B•ty group in Tw•rton. Th l& Lx¥ing w•ll •lt¢nd¢d and much n•èded peer SUKWt •nd Op1110 for svJnpxting. red the ¥elrefated van ee4n8 lo lh• eThJ ol lÈ•se arJ 4xed¢d sub¥t•rnJ•J Planslor 2026: Continue to•¢fy¥ty purwe tosl regular fr¢e 8e88onal L9 and Mmewe events lo sw)rtow kncal corrthunty. Ccrfttinue to strenglhèn d •xpaThJ rtionships b)cal. regional. aTrJnBtkffial oryanisalion•. Eypkxe Ihe passits.hty ofpureh8sl bIent90& to prepare for sptages. Ensuw ar• wel represenknj parILl in Tv4rton and IAthrtew. PagB4
MERCY IN ACTION IA COMPANY LIMITED Y4Y GIIARANT TRUSTEES. REPORT IcopifiNUEOI FOR THE YEAR ENDED J1 DECE118ER 202S S¢¢k mean8 to I1h•r lupwt ow but k¥Kbce I?U uk¢rno$ Cll•n¢ F•qdback= "lthen l um¢ to P•nw, i am treated I¥ a hum•n •nd r8gPart Nol all fc#)d b8rth8 8fe lik• Ihis." 'lth c8n bar•ly mqk• •TrJ8 m•el. Panty bq•n wi¢rdits halpfvl •rtO blo88ng atthts perbjd of lrn•.' Mercy In Aclion exl8nd8 Sirtère Ihanks to al 8UPFQrtets throw¢yJt 2025, Indudh)9 Far•Sh¥r• S¢xth Wert A4&S. S•lf81k)n kny, Q¢o¢8&. Soln8buW8, Ww"tr05e, N•5tla. Bath Hygiono B8nk. Cr¢p Drop. Avon Gleankng New alk>knents, Nar#lo'6, Bath Unl¥•r¥ity. Boston Tu Pwty, •nd First Impre8810M. Clothe•lln In 2025. Chlhe4ln• dknbut•d 7234 Hwfi8 ol dolNw. tho•¥. HI, •NJ •L4•Ub. Thi• y••fw• 41W an In¢rtase In'emar98n¢y dothlng. families. P8rticuW with leena9er¥. as p8r•nlg stsuqgle with the iising Cts. Cloth88kne has b¢c&me 8 wthar8 par•nts oflk)ad aboul theii Gurr•n¢ orcumst•nMi or •njoy thltvllh oth•rn: •n InVblO rn1¢e to wo gW)rt. Communtty and Prol•ct Eng4g•m•nt Communlty •ng8gement Ind ¢dl•bNath)n CtInUed to y¢)w 2025 trwJWr¥J ors the Strong kuTrJ•tknn8 frun Ihe weviws y¢¥. M¢r¢y in Adb)n 8upport•d and in4jNldU8 acros¥ 8an•i and iwond wrth donaUort1 ol ¢lothlng fumlure and •8$.01 househc4d &em5 Sh as klIcn ut¢ns41, eiethr41 ggods and furnitur• Iding b•d6. 1of••. qcodl. P8rtArshw svnglheMd ond •p•nded ye•r. In additi to ong)in9 rtl•tbn6hlp$. d•v•kp•d m¢•nkngfvl conn•doM tlth $¢hl Parts th• Par4gJn Scho, Bth •nd Kng Edw¢ S¢ho¢l. P•th. Th yth•rnhy$ h•¥e helped raiae AreM88 of ow wk boih lo• and iTrternatiOnty whae 9180 ¢rtq••n9young pewe In wid•nin9 OUTthJncrf COfffft4nty. Pro8$ indudw th• knlrodvthn ol a rrKn acu8518 Onlin• Cri511 R•li¢l Fomi. w• • n•tk¢•W¢ ri¥e 4pplkatk)ns. Reforrnl$ con8 to come piirnarty from heth ¥i%tiOl•. •rtMI worktr$ •nd pwtntr ory•nl8ation6. Supwt WaB rnc41 ollen w•4uir•d for Ou11•1 IkyJMl¥)lJ it•nk ¢bftthg •rd bthldmg dwn•nd for th•8• item? remains ¢on8tstenlty hth. A k•y hlahlighl wal our partnersh wth th• Row Co1• l•wn to v•rty•t• th• Iwi• of • •lr4K• p•r•nl In Tworton. By providing lumiture. beds IN chlbjren and rrwlwth to r•frosh lh• tIng we were abh lo support both pract1 n¢eds •Ad KlOn81 well-belng. hwng lo creale a Tenewed wnse ol hcffj•. ProJ•ctK In th• PhlllpplM Summary IK•K) In 2025, we conlinued io thplement our cor• prowam4 in C•bu fvJJswJ on r•wdtintial tsr•, •du¢•tO yo dovel¢pmnt. s¥leguar¢iry. and community luFfrt. Our kay In616atsves Incbl•d Iho C¥op4n C•ntr•. Source ¢¢rnmur¢lty ProgramTh, R¢nti•l Cart. Th8 Launch FoBterir4 Pr¢¥rarnme. 4nd srUng Pifjwammo. These projects OF¢r¥to aqoss mull •tts in Taw Cty. Th¢ year w8¥ he•vily anpthd by nur41 dits. I1 Tython Tlno. whkh rAIIB8d m4or dff4uptvJns across muth.ple siles. R8covery efforls tr( approyJmale three m¢)nths before all toe•tks were opefaiion81 again. LeJe(shy supm induthng the CEO. All"K Tixld tr•v•ling ¢0 Cel to direct and ss81 the le. wa8 Critral dUrg thi5 per. Oespite these lback6. Iht organtralbn £tinUE¢l to ¢èfwer essen1 Servi and 51ongthen partnershps schools, yDvemmenl a98nCI¢$. ond intem•tton•l svly40r9. A mJor mli ¢stMÈ 81s0 Ihe 8CS$fI sending of a container from the UK and the hoslingof a team. whKh mathe¢J an wnpcwtanl slEP in reithishiThJ extemal eryaymn( boih had bBe on hold snce 2019. A Philppine5 Steerin9 Ccrnrttee wa5 0 estabShed wilh membErs from the UK and Pl11[91n8S stren9thenivd our govemance and dearer strat•JK dir¢cDon. over1, 2025 demonstraled r•sliÈrKe. •tr¢m9 collaborthn. and commttm8nt to le9 vukneraNe cNklren •ndf•mes 0¢1055 al prp9rwns.
MERCY IN ACTIOII IA COMPANY UMifED BY GUAWITEEI TRUSTEES. REPORT ICONTiNUEDI FOR THE YEAR ENDED 31 OECEMBER 2026 SlgnWIMnt AccompSh•Thts by ProJ•et Drop4D C•Thlre con¢10d annulll plgnnhg •NI 18ethx •8) Supported dknnts kn Angelicwn •x8rnin8kn1 ImpJern8nled oulr•ach And yoth eng•gwn•nl xtr4 Reljcated to • saferand more c¢n&KN8 laclty Dthered dlsa&tsrrespth)se Sup (f¥e 8nd rew) Str•n9lh•ned Irf• ¥kills, sports. and tirtoriwl prow¥ns Saw incr•a$• with c•nl8 attending Yekty BUPWlwwk at Tahayyoulh DBl•nkn C•ntr• scU• Communlty Prograrn Pr0vid•d fr•• •nnu•l j1 s efftdy¢i¢d PwenOn9 Serrbwfs OryN2•d youth •nd e4)rrimvnty actth Izurnba. outr•ath. d•Votsl Strengthened laithas•d enpqement d¢0MJty ty Suppel¢d fr• and typhoJTh diba51 r¢¢ponM •ffort5 R•ld•ntl•l Car• MW elents •nd I111U r¢knley•t•d oth•rn wdh lami SuFPXttd edu¢4tron mdti8tonèi fjunity high wd ALS gr•thJ4t••l Str8nglh8fi¢4 ¢•se man•gw¢ni and OelNered m•Jwl denw, •nd tharnpy Completed la¢lity iepair8 afid r•fiovAl1o postpM partn•r8hlp$for ¥pon8orBhy mertal h•ollh iUPk¥l Th• L•un¢h & Fo¥t•rfng PpJgr•Thm• Supprylod cc41eg• Jnd Mntyjr hl4h Blud•nii wth fiTrC vJ •Bthnc• En•bkd irPtI•nI living •8rnI¥ foryoung aduN• Conducl•d Irf• ¥lllh •rtd f4wftd•l Iher•ty tr•inlng Facililalld ltynily r¢unwtson contwr¢e$ ReÉponded t• ¢1o(s ¢•su. Iddl8 str•n9th¢1 m?nilorlngtPoW hurMviil• •r K•Aernk tr•¢Kv hotsling Pm9ramm• SlrervJlhened wtnernhlpS1h $chookn 8Thd 8iakehobJ•rs A¢e¢pl¢d new 8¢hc4ars and 8UPWrted colgy gradu•t•s Conthjcled parent efigag•mènt 8rKI lUrteer xlivits"¢s OelNered emerg8rKy r•k•f and r4cowry sLwyif0faif thdwi• 8•I•oUAI9 Programm• Achieved 8 rnaJLK 31¥Y lor a ¢trenl sirÈrylhen8d pthorshbs trth s6MrnQnt agenoes Expanded $8leguardry awaren85swd rvrtl syth M•Int•ld zero Its during mwthil*s Paye 6
MERCY IN ACfON IA COMPANY LIAITED BY GUARANTEEI TRUSTEES, REPORT (CO1lNuEDl FOR THE YEAR ENDED 31 DECEMBER 2025 Flnne• a Operntlon8 Comphlod an rogal ?)MlW• Hnd r•wkem•r Instelled illl•m•t 5y51effls and CCTVfrJr secunty Martaged tsdlity Ir•nsf¢rs and infra5trLKlyr• irnpro¥emerts Led finan¢ial •nd109ilKal support¢Juri ¢05ter re¥>)ns• Repoired and restty¢d opera1 po8¢pP# Chall•ng•s FO1 Efferts were mad¢ t¢+ moirtt¥in ctthNty d¢¥i¢ pr•sww thfouoh knlernal tsAk.shiw. ¢rois.dep•rtrrnnW and inue•sed frr#n kadershlp •nd parfn•r te•ns. Dur1 th hnpad ol Typhoon Tlno #nd oth•r •rner9Ènu¢•. nm•dipt disaster reyns¢ and ve¢overy •ffgrts w•ro Pln'zed. Indudlng th• r•storalion ol •ff¢¢ted 8iS •fvJ lh• Conlinualkni of •S•¢nll•l •wiE•¥ •1 ¢ondtitsnA •lltrwod. L¢•d¢rsh $up. in¢ludlfig Aliton Ir•vdluig ty c4. w•• in•trurn•il81 In stty49 •rkns durfw th• rttov•y P0. vlng foAvwd, w¢ •r• privrAiwng • mi(tr ol Itte localbm wilh thtr kntention 91 bdrwg proie¢ts ¢loMr teg8ih•f to r•du¢• tr•wl lube •nd admintstr•bve burden. Th8r8 wll alw b• • str¢n9Er fetu$ on bmpffjvlng risk •$a•isrn•nt •rKS dh•ir pr•p•redn•is Pnn9 to b¢tt•r r•ptynd to futu emoro•nti•s. sy•t8 lor cornmufit¢•lion wth Khooh •nd stok•hotdws v•ill b• ¥lr•nglh•n•d. BlongshJ¢ •fforts lo improve ¢li•nt •nq•g•rn•fii •nd p•rtKWion. Th• or9•nO•¢)n Cnl bvilding on the est•blhm•nt of lh• Si•wing crMtte0 In 2025 to wppNI StrLYgei govermnce wd dvci5tyJn-makln9, wNli• alw expandlng ryportunlt'u fry •xlemAI •ngagemenl. or tr• two t•am8 lofkming lh• I¢•0 of th•ftr¥l toam 2DI9. B•n•vol•nt Fund Th• 8enewolent Fund {BFJ comprt8•8 10% oflolal Gfft Ala operateJ as a dbLY•tbnary rese¥ 19 •upport fle&JMng PffJl•cts. wovKle grfls lo pwlwr ¢ygani8aboni. •r rneet olh•r lor•s8• n•8d• not overed In the •nnu•l iwdg•L Thr¢Jugh th• we were abl• to offvr h• lo m•ny IndNlduals and ni¥alioM cov¢thg ne•ds •5 hMpitsl h•5 for w¢mtn in Indkg. Bupport • young p•rwn In SomerB•t w•bl• to •Uend xho¢l •¥ th• had clothwq. prwwJ• rn8ttr•u•8 for lamllh thout bad4, help • kn•1 parenl wlth nuTh•ry fve¥. L¥w ww• gen to or91$•bo kn K•ny•, Inilia. Sri Lanka Ind the UIL Two Iledglry proie¢ls af• Ir0chIng th•k ndar rv4knY. •ft•r thoy Il1 bo ldop lh• general bget WelE9ble for tInuatth. FINANCIAL Rrn Going Concern Folwng appropriat• ¢nquvie5. th• Twust•es we s•itsfd thal M•TEy in N£iion hts ad•wal• rowiw to contrue its op8rotDns the ksrBswabkn frrture. Corsqequenfy. the TNsi888 ccrfintse lo adJpt the gc4ng conc8m bg8iB in prepwiry Ihe finalla1 5tal8ments. Further d•tals on lh appch are pde¥ In the R•8•rv•s Poliey Tr•Lling had 8 stror¥J yew In 2tr25. pTr•r•tr9 • ol E328,395. ol whl¢h £196.610 w$ tW8ferred to the tharty. Thh trad9 pertmanCe Ter(¢d Thkn the •co)ts arKI contrknrted to lh¢ ¢Jverall surplus lor yew. hln lh¢ c•ty. èxpenthlur• ¢m ¢hwitth 0¢fyItO1•7d £1.195257, CnrIa to nontyadin9 irKcrne rA ei.115.553 (cory19 and iegaCP5 d £840,451 and wKome from chartable actwitffts of £275,102). resuttin9 in chBrrtab expenditure exceeding nonthdn9 inwrne by t79.704. Th18 d$traI¢S thai JditiDnal incorne gener8ted through Ir8¢lir¥J was dehvkng •nd Pw•7
MERCY IN ACTION IA COMPANY LIMITED BY GUARANTEE) YRUSYEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 ¢ran. Ihls re8uked n a net surplus d £226,782 lh8 yèw, rePSenting 8 sgnrfunl impr¢w•m¢rtl ccrffip¥ed to 2024, whwe there was 8 Substanbal del CharIte expenditure ha8 re1n• brtsadbf c•nrrt With the prw y Q024.. £1,1S•,5291, And r¢fds incrused inc4xfjo •bng¢ ghter Mntr¢l of tradthg 8nd cpwational costs. th Ihe fwr ¥np•¢t of chanw kn1?11 2024 •nd 2025. •nd lrttryn• rnn181ft8d 8nd ch8ritabl8 •xp•ndibJre doeB nal IncrEa rnatwiww, Ihyo kn Ihe polnt at whKh the crty ouba expéct to begin rebwIdir reservts. Tho TMIw8 ha¥• Mrthldared key rMks to tuslaifiabdity bjonthd Ihat maintalnlng nding Cor• prejects wilh d1swpt 19 the prird ceCI8. The r¢8•Nes p)ly ierrwm al 6 rnonih6 Ll not proi•¢t st8 lafterdeducllng swarqnle•d irKomel. whth •quat•8 to t457.439 based on 2025 d•li¥ery. Th• hwrK411 pwbd. Fw r•wrw kn¢r•••gd by È147,718 £372,358 (2024". £224.6381. As • lh• •WW # r•wv•• r•du¢•d from £243.195 in 2024 to £85.003 2025. an knwty¢tMnt of£1.112. il• r•MTh¥ beluw th• Iwyel lowl. th• Tod kn the thorttall dnstrat•0 thvl 4Ctw t•k•n durlrvd 2024 Bnd 2025 are hw¥ing I hwrtl•d ellecl 4nd pkn the In • much al98r podtkjn tr) r•bJikl re8•rwi goYvJ foThvard. In¥••tm•n¢• P•lloy M•r¢y In A¢tson'$ knv88thwrt alrat8w lo86• exwdhg Ns portrolo •r •wpothg gwthlh In tt• su¢c•$$fvl i¢lw"I wl8¢•, r•mkn • w ffftanci81 pdlw. PElp1• Fundln9 Th¢ m•lorlty of M¢r¢y th A¢tkn's funding genle lrndkng ¢Myny. MLA Tr•thn8 l¢omp•ny numb¢r 11C1252731, op•rntes • 0138 ehwity shop$- oné )•1 ouUo1 opened 2025. Two itor•s IFiln •nd Ha) ww• 4rAwn dw p¢rt¢rnwrrt Tho wer• In 2025. Nk•.Ic4• fet•il tt4rr•v•r kntt••s•d ty •pwm 5% ofwhkh ¢4ntrknJl• to th• tyer•l ON•1 rmnci81 BUPPOTI without wh¢h proj¢ •rO $•r•S Iw¥e been un•blB tr) contsnu•. 8oyondfinancl ceffjt>Tr. r•lwl Pro •8¥wl•l in-knd supw¢ ludin4'. 8ulldfft9 ou¥v¢4unw b08• Heatth and Bafety ffjanBHem•Tht across project woprtifrB. Ilainter8 fvé risk •uessmenls, fv• L¥ffipli•nc• ¥nthJdiffj •1 prol•cts. Addillonal key for tho P•tra wJJred t•la housiw benèfils, gff4ts, oth•r 8tream8. Ch4J Ix vi¢•l In rpoInl9 tr wty of K•K kn t PhRlpplrtt. ofilability •X0$5 1¥11 opwotK)ns %¥h•th tnabfÈd us to m•k• Miftym¢d ¢wsth$ garthn9 Ihe ¥iabilty ard ofitsbility of txh of our ¢h•rty slws by ffnprwD4 tffery •t)d m•ntaininJ buduetsry contrd. Th• Bud qn3bled informed de¢isNx$ lo b¢ m4de to chBng•s op•nvw aod workrvJ p•ttems IBd to Substantid Sa¥95 across the yeqr. T•x16b• R•¢y¢llng In¢ome Market cOndon$ lor le>lle vecydww iemaln chalenging 9hrJ1 2025 followry the sharp In PriEP5 expernt¢d h 2024. Payments ftom tÈx* companles Contin at sWJnffnlfy redu¢¢d levets lo the Feak ratesseen fft 213. ¥rith a¥erng• wces MaIning al hr&toitaty I knls.
MERCY IN ACllON IA COMPANY UMITED BY GUARANTEEI TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2026 As a r•suK In¢¢me Ir ryded lexbles has continued lo décNnè. Irom £73,313 in 2023 to £54.674 in 2024, and further to È26,09) kn 2Q5. This repr•8•nts 8 8ub51•nti red in ov¢r thg onl rgfigLts wvjg s•clor pr•ssur•s r¥th•r Ih•n chngé8 in operattyjnal xifvlty. orgari¥atson contU8 to Trthitor thg m•rkd tsxll8 rgorthvj knc¢xn• ¥ •xp•ct•d to r•main v01th. b•ltyY prb2us18¥d in Ihe near tem. How•v•r. th• dtstm in frcrfn TR b•en mftlg•tsd oull618lKPS wh•fo that Id otherwise havo been 88 exce85 texti6 4m offw4d lor •t redu¢ed prices. M8rcy in Action ha8 o large oulel $hops. bc4h are hjh wofft•t40. To mib9lt¢ the enti0p• luther fall in w¥enu• from fotyded l•xUI88 o Ihlrd Jtore IB pknnned in 2028. Prln¢lp•l lkI nd Unc•rt•lntf•8 The r¢wt•r 61 m¢nltor¢d on • r•gul•rb•slN nd y•••nt•d to th• 8owd. K•y kS r• prbJillMd pot•nlal Inw•¢i •fvY fth¢lthood, with mitY•t tht•gl•• ljertthd •nd to ¥•nbr management •1$. The Bo¥d Kkntyledges that no tern c•Tr 9UWWt•• •bw1¢ rfsk •lknin•llon but s••k r•g%on•bl• •ssui•rK• thèt rn•ior rl¥ks ar¢ rnw)a9•d •ffecti¥aty. FSn•nclil RJ•k Mn•g•m•Th¢ ObJ•etlvM •Thd Pollch•: ¢karly definod authorl8aJon knls 8nd segr•gatbn ol •0Orj dutkn& PolKre• lo prevent deled. And veSt818 fraud. Prepara1 of detsled cèsh 86t1 and budg1 W f•¢Uit•ty ol fifta1 r4aclfva& •nd business Sk$, th v8fb8rK• an•$ during mpThth •nd qu•rtty r•wrting. Investmeht in bac-ollkefunclK>na and tecnolvJy lo tyganISnI rebusIn¢. Impl•mntalk)n ol key Pertme indK•torn 4nd r•9¥ r•porting to rn•n•g•mertl •nd 8oord ¢ommitte•8 lo J8otfy cc1rd Asues and •nswt lufiety ¢orro¢lN• •thni. nu •/¢•rn•l •wJrt prwdirffj m•nagern•nt lettern kn th• Au¢Jl •rLd Fir Sub<¢mrtt•• on int•rn•l Mnlr¢+l ftndAigo. Tk¥rl• inl•rn¥l •udl• rewbng to lh• Audm •nd FN)c• Sub<ommhtt•• to rnlilarc• ¢ontrol framework•. STRUCTURE. GOVERNAN¢E AIID IA411AGEMENT Cvnstllutlon Morey l# tsOn w • ¢h•rit•bh tr)mp•w knut•(1 tygu•Y•nl••. •#1•h+j urth• Tru O••d. Appolnlrnent or EIKllon of Trust• Th• mafttyernerrt of Ihe Group and ComF4ry i¥ v••¢J in th• TNst•••, •rn •1¢¢ ¢y W4OPted
MERCY IN ACTION IA COMPANY LIMITED BY GUARANTEEI TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Oryrtl*ikon•l Stntthirn mercy.in ACUOD CharltyOrgar)Isatb)n Chart Ir•lVrwvp lAertybbAttk)nTrTh8Qr1$lfvjTr Crt Page 10
MÈRCY IN AcnoN IA COMPANY U&TED BY GUARANTEEI TRUSTEES. REPORT (COPMNUEDI FOR TIIE YEAR ENDED 31 DECEMBER 2025 Pollcl•s Adopted ftr th InductS0rt and TralThlng of TYu8t••• P¥o$pecti¥ Tnr$tses •re Kl¢rttW ty tho Board and Senl)r Mon••t T••m. ReCorMnd•m• 4re then rnadB by Ihe TN$levJ to Ihe MbErS, who hthj th• final •uthth to •ppolnt new TruJt•es. Upon apwnlrn•nl. all Tru•tees receiw cpr•en¥NO gu¥JT4Ke kn the Charfty Cunmlscn ¢uth"n¥ig th•lr ststutory In Mercy th Action's wbdes regwdiry Tiwtov ixhwuyr and •xpttlalb)n$ •r• ovided. T• •n$uffj a thOroh Untsr$fjdth9 of th• ¢rganwtion, •n¢j tkn• with V4th1u5 tallrns to 9an in%9ht Inth day4tsd•y 4>p¢fthn5 ofM•Ky li th. PAY Pollcy for Kiy Alanag•m•nt P0•1 No •laff rerTrJ0ern0n exceeded £60.CQO duri4 lh• p•rio Tru•ts•s' Ind¢mnltF•8 Meicy In £tyon m8kntats lull kndemnty irwronc•to pr•¢1 TnJth•slh Ib• p•rt¢rm•rK• oflh•tr¢Juls. Str•t•gle PAorltl•s lor 2021 The TNst•u, CEO, and Senk Manwpm•nt T•wn ha Id•thlfi•d k•y v•M for dw•bfvm•Dt durfng 2026.. R•WI W• to op•n In •dthtkffj•l f•tll cc•lr¥wton bJAntsfylroJ 4ppwow5•t• Foknvlftg r•s¢w¢h. ift plans lo kntrodv¢• • rnnp•dn•w gMdi Irrto our ihopB. Th• yll b• hhqu•¥ty fid kn k••FdrwJtth rfht•. Fln•n¢• ¢h•ng•i to L••i• AlntIng •nd knp•et on Fln•n¢l•l Stal•m•nts R•c•nl ¢h•ig•s lo ¢nn9. kncludino updat¢s lired lo IFRS 16 L•#se¥ and FRS 102, rne•n ¢h•riti¢s brtng mo¥t (e¥s•5 ofilo Ihe baLnce eheei Insiead ol thern a? 8Smple renlal costs. r¥hl4)f.us6 a88et and i m•l¢hing lease rBevdnN•d. Th1& IrK¥ease$ bolh a88els qnd habllit¥ on the ba18n shwl. rna9 lon9-t•ftn eortimitments mort vwble. Irs Ihe Stalemenl of Finaal Acti¥it"8s ISOFAI. leaw tOSts 4r0 no lunger shw 0$ o $kngle expÈnst". insle&J, they are split bth••n depr•clalion ol lh• Met and ter• on Ihe Ikil'lity. whth cafi rh•ng• how expvndthre b presenl¢d and may affect rep)rt•d pIuS•S. TN¥i•s be •ara that th¢ ¢h•ry8 can impgct •nd k•y fiAAnclql indicatorn. u w•ll •• reqwe rntye IL¢mènt •rtsd •MumpWon$ •r dW)•ure8. Man•g•m•nt Accounts HlJlorEc8lly, Ihe financa team has pr•soni•d 8 b•l•ke SI•t Jnd wvft bss xrount Ihese VAII eonunue to be provhded. In addon, w• propDse lo inlrodu¢ on o¥erall St•tnenl of Ffftanc¥al Activitie$1SoFAI. Whil• a profrt and l)ss account tolal ond frxwnditure 10 •rm 41 • $uWu8 ttr dÈficll. the SOFA Is ipdficaUy deslgned l•r Chare$ ènd wowdes 8 comwe plcltsre. It combines ncome and expendllure Into a Sing stalWnI. breaks Vw5e arn drfferen¢ fund types (Èuth a8 rèstrktsd and unr¥trtt•dl, and sh¢yws htrw r•wurces are aWi?d to ehorits¥• 8cMi•¥ ThL gives trustees greater ¢l•flty. not just on fiMrKial p8rfumanc, bul on hcw fvnd8 have boeTr uaad In kn8 Tthth Ihwr rted purFty>S•. Tr•aiig ¢bvps l eonunuo to reported h the way aB curvffity. Prnpty••d Impro¥•m•nts its Fln•n¢lal Controls PryJ¢•ss Tho fin8nc• t•arn will •xpbr• the itttr¢du¢Oon of o purth•s• ord•riw sy&tsm b)98'ther wlth 8 db3llal Inv*¢ 8pprov81 process. This wouhj strengthen fa0£Ye1 controls. woyrfje dtrarer ¢)ver$v4hl ol c¢mmiknents bgfo costs are incutted, ond Ihe effenCy and transparew ofthe opKThl pror•5s. Itwtyjld a160 SiVPOrt better budgetmanagemant ar auditlrail, gfr4g tsustees gr8al8r corsfrJerKe in hfmf expendiiure 1% avlhort5ed d moDittiMd. P•Je 11
MERCY IN AcmoN IA COMPANY UMrrED BY GUARANfEEI TRU5TEES' REPORT ICONTINUEOI FOR THE YEAR ENDED 31 DECEMBER 202S Hum•n R•sourett and 01100n•. H&5 Conts"nu8 le enharK8 Human Resourn wctewes dwer Ullls•ibn of si•ffLlow. r•crudrn8nt and rel•ntioTh strat4. and of 4ddllM•l pol•• •nd pnMdut•$ lo 8UPPJrt besiemploymefftl practi. iJpdat• all FI&S pdKie8. training lj rerKsrbng rmthods. InvestlJ8te the fe88itxlty of V¥bJal Assiil•nts b) g•rw•l •Jnkn la&k8 fr¢m th• off Prol•¢t• Further %1rWI In th• phpIe1. Sri L•nk•. •nd India. Undertak¢ ¥ wyear ro¥ of ts wcrfk Ca. &1 L•nka D•v•lop coUat)rnlN• PWtner¥hps bxalorganatksrrf6 kn r•twant loc•kn to maxThls• ¢¢lhcti knpxt. Explore fvrthw pJsb"fths to frxrfl •nd to 98t 8r4J n8lb)n•ty •t • mor• strat•gk le¥•l. Ol•do•uv• ol Infonmllon toAudMoM Each Twslee •t the l¥ne of appioyal ofthkn repxt eonfirn8 thal.. So lar as thai Twsleo 18 awar•. Ih•r• no reknv•nt audit knfrmwtljn ol whkh Ihe 4>1•rftsty1• 9roup'fj audKorn 4r• un*4are', Th91 Tru8t•• h89 takw al Ih nec•sMry 818p$ to b• •ww• ol •ny f•kn•nl •udil iDlomwb)n •nd to •nsur• Ihe auditoTr •F• ol Ih•t kn1041. Th• Trust••s' Report. ¢4)mpar)y th¢iorn. on.i.>./.&? r•porL by ord•roflh• Bo•rd olTruite••, M th• Rhhn D•y Tru¥lo• Prye 12
MERCY IN ACTION IACOMPANY LIMITED BY GUAPANTEE STATEMENT OF TRUSTEES. RESPONSIBILMES FOR THE YEAR ENDED 31 DECEMBER 2025 The Trustees are dao the directors ol the Cunpany for the PLWP)%es cl ¢mpany Iww) re5PQD5fvkn kryarlng IhB Truitees. rewrt aThJ the fin8rKwl statement8 in ¢4xd•)¢ t4plKabte 4nd Unl>J Camwy requw¢s th• Trnotaas to prepwe nclI1 exh . Under comwy l, th? Tiu8tees rnust nol 8FWthe finaneLql 8latem•nts unless Iheywe sat15fied Ihvt they a tFUB Bnd fair view(4 the slate cl aff&r8 of the Gra and the Ccthpany of their ineoming re5rAJrc•s and applicatn ol roSrces. IsUg Ihthr •¥we. for p•md. In Prep Ihe•• fwwn¢i4 t•imnts. TN•teu 41 r•gulr8d to.. obxqN•llwt melhoth wlrKyth ofth• Ch•the• SOIIP IFRS 1021.. makeludgmenls and acCnty eslimale8 th&14rn rean34* and pwdrt le Y4hemer UKA¢counUThJ Standard8 IFRS 1021 ha¥A baen Idkyd. ¥iKtt0 My mthrfol d•partur•i dikM•d •nd •WaiMd in th• ststorn•fits". k¥•p•r• lh• financid •l•twneM¥ #¢kw ¢AK•m pr••um¢ th•t lh• th• Gro and tlw Cth7ynl8 fran¢$ thsch)6e Mas¢blO x¢wry •t any Ume the finG[l pJBltion ofth• Grtyjp and the arvj wabl•them lo ensure Ihot th• •tstement¥ ctynpfyt I Ctynplrt$ A¢1 2c. Thy w• rupw51)b• for ••feguv* lh• •Mot• d th¢ Grwp Ccfflp•nyaTrd ce for loking rea•ty)•bk steps fwlhe wevwlk)n 8rAS datection of1rnl and c4h•r irw0B. Appmd ty¢thrd ¢h mtrnbw•tl IM bow¢ d TnMt••••nd l• b•Wty. Tw•t¢¢ 13
ERCY IN ACnON IA COMPANY UMITEO BY GUARA1 INDEPENDENT AUWORS. REPORTTO YHE MEIIBERS OF MERCY IN ACTION OPINION We hm audl•d ts firyncial 5t31ernents of M6Ycy In Action (the 'par¢rt thaabl# CLYnpanfl and Its SubsLerieS l¢ht '9rw)) lor the endod 31 DEcernber 2125 ¢pIllo the 80&led %taterDent ol financ1 actiwbos. the CorssdJated bo0 sheet, the Ctynpony ba ¥h••( the ConsolKJ4ted sl/iwn•nl cash It and the relal•Y Tr)tes. I1•n9 • swynary cd swfficanl cOunting The fin11 r•wti IramewtTk Ih•t h8E ¢n •pphed ITr thwr kv•p•¥tth 15 SPF4 kn 8nd Unled Kingd A¢coUnts.j stondarls, InCIlI¥j Fin8KW Repw siondwd 102 ryhe Fuiarwl Rwtrng St•ndatd pplKA• ITh the UK and RKof Ir¢l•W' IUned GenwatyN• Prxkl. In J opinw)n th• fin¥ ita•me.. a tN• •nd f¥ oflh• il•t• (4 lh• ¢. oftr •ffwrs u at 31 Oec6mber 2025 •nd al the Grcup's irt¢blVJ •nd •ppkthn d rnSOL¥¢M, ¢rtknling ils Inccff •nd txPtt$r• fw th•)wr Ilwn•rknJ•d: P¢•,. And h2¥8 t4en w¥•r•d In xtfjrdants ith lh• rthwlt•7wnts rf th• 2LW )d th• Chwiu A¢t2011. BASIS FOR OPIMIYI W• wr 4ud# * •¢cwd•n¢¢ ith and•rds w Atth'np IVKI IISA• IUKII •nd 4ppk•b l•N. Oui r88pJntUll8 J•rIoI• Slandafds fvrfheTdescrl>J Audors' re8pm6tieS lor thè audll c4 lh• finHnck stat•monts ow r•pyt W• we denl4 Group in •co)rdarth wth Iho ethical rty4¥irnments thal r ID our wdit of finKl th• Vnit•d Klng6>n. including th• Fknonci•l R•wling Coun¢&i ElhKal &andwd. and ha¥• ILffid oth8f •thical reyJnsibll¢ies accordwK• ilh Ih•¥8 r•qthnents. We Ilwl th• •Jdil •¥•J?rK• obl4ed IJ Sufflckrt and ¢ONCLLI8ION8 RELATING TO G(XNG CONCÉRN In quthg thg 4lrn•nts. wYdId lh th• al lh• eown b#l• of In In• w¢p•rth ot lNnd4•t•t•mts Is •ppryr•t¢. 813ed ofi p•rtomed. JEnWd arty m•l•ri•l ur)c•rf•ffttK•i r&lallng to evènis c ¢¢ttne Ihot. ¢x cthle¢ii4ty. may ¢881 slanrfwi douirt on fhi Group's or the ptyreryl ch•rlleb ci¥np8nl6 abilty to 88 a gory eorum for 8 •t twel¥ month• fr(#n th• fiMnd•l ltslements auth11•d fryi. Our r•8F¢)n5m1thtt and tho of th• Tn1¢• **h T•1 to ar8 deacthod in th• P•3e 14
MERCY IN ACTION IACOMPANY UMITEO BY GUAR[rEE) INDEPENDENT AuorfoRS' REPORTTO THE MEMBERS OF MERCY INACTION IWNTINUEDI OTHER INFORAIATtON The olhvr knfomlatbn ¢cryS Ihe In ¢her Ih8n Ihe financw 8tatemerrt8 Auditors. r•pt¥l th¥r. The Trushe$ are resp(xwle fc tl other in10nnalk contained wlhin th• Annual repL¥t. wnJ¢n ert Ihe finarrial statemenls Tr)t co¥tr the other Inlormalion and, e¥cept to Ihe 6ktsnl olh6th4s8 ?4)l111Y ststed in tyJT rewt. we dcs not expr arty lorn of 055urance con¢hJ6iW thereon. O iesponsility 15 to read the othw inlumatk)n and, li so. ccffishjer thher the Clher inlorrnation Is ma16rfaSty nconsislent the fin8ncial 61at8ments LY tyjr kledge clain•d th• ¢4ur5e of the •udrt. othe5 wpe8rn lo be That•ty rn$5%tat8d. If we bjerrtty s rnalw intM$l¥lees or ?rent m8terial ffl155181emnls. we we rwthr•d to delemine Vthether thi5 rf6e to • misstal¢m•nt In tha financlal statsmpnts thwn8eNe¥. If. the haw rortorni¢d, conLJde Ihai Ihèro ¢8 a mr Mternant ofthts th•r w• ryquired t¢) r•pxl Ih8t f&X. W• Ith• to r•wt ryd. OPINION OM OThER MATTERS PftESCRED 8Y THE COMPMIIES ACT 2001 hlorrnalkn glwn Tru8te••' RW fln•Kalll for Ih• ltr1 st¢n w• the TnMt¢e•' Report h¥ boM pr•p¥•d in •Cwrdwtmth •pplk4t4• •lrwknnwth. IAATTERS ON WHICH WE ARE REQIARED TO REPORT 8Y EXCEPTtoii W• ftclhkng tts rtyort kn r•yd ol ml•r• kn r•ln to C¢xroMlo• Act r•qul us to r•port to wju il, hi 0JroFkn'. Iho p•rert rrtab1ry ccfflpwry h¥ •bl ¥ufflElwrt 4¢>xuryts'np r•coftli. or r•bJrrA eqtsot• for eAM •Lkl(¢ I8 r1 been fwffl by ,. or the par1 ¢h•nW ccthp8nyffin8 $18t•iwt8 we ncl in agreernanl wlth the rxcrto ind rurry', or ha¥e not Cead all the in1c81 and ewatJn5 w• require forour •ud. ¢r th¢ Trusle•s er• not •ntilled lo prepore trfinaftc stalemwis kn 8ccordwK•Yth the amdl CnnIn¥ r¢glm¢ tak thani•ge •1 the sm¥1 clp&n. exampws Ai weparkng tha Tru•t8es' Report and frvrn lh• wuirwn8rtto prw¥• StrategK Rqpo RESPONSIBILITIES OF TRUSTEES e¥41(W mty• tulty fft thè Trust•ts' resp11$ sl•t•rn4nt. Ihe Trustees Bre akn lh• dlrnclors olthe ¢hvtsbl8 P¥Y tor ts wrposes of ¢•yYwirty prwn of the flwirAal staternenls and Icrf W sabsfied IkEy gNe a Irue aTrJ ¥5. and Sh irtsrnal conlrol as Ih Trust delermkne rce8sary lo enable the pwaratb)n of flnarKwl Statents that Jro free frt¥n milerfal miBBtaterrnl, atheru8 to fr•JJ or errrx. In wtparin9 the firwKHI siattynerts. thts T we for •ssessing th• GMLVS Ortd the pgr¢rt ¢h¥rtable ¢PanIS •lJlty to Cthe 4 a win9 ¢*"scbsry. as appl, matter% reted gtyrvJ cem arnd using Ihe gtyog ¢¢w ¥wuntMvJ the Tru$lees either irrtend lo ld the Group orthe parent chartats ¢rynwyor 10 ¢¢45e ¢Yhm no afternat but to do s Pvjw 15
MERCY IN ACnON IA COIAPANY UMifED BY GuAREEl INDEPENDENT AUDrroRS' REPORT TO MEIIBERS OF IIERCY IN AcTK ICOKFINUEDI AUDITORS. RESPONSIBIUTIES FOR THEAUDIT OFThE FINl¢lL STATEMENTS Ircffl mat•ro1 miss1•¢[ du• lo effor, to an Atert, Iha indutt88 ow q)inb)n. Reasonable assurnn¢• ts 8 hbjh knl but & ryot a ywant•e Ihit wn audrt dUCted In o¢ctsdance (UK) 11 •Ws dated 8 MeIl ft881ent hon tt exi515. MBslem•nts ran WriBO fron fraud ef •rror •nd 8r• cOrtsje rf. #fiw(luafry or in th¢ •]Wè. tw r••ionably b• lryUlWt, indudiry fr8u¢I. w• instqrKes of ICOmple and re980n1. Wè da8n proced8 line with resw11t0. thdhn•d abtyrt. to ¢Jetwl M•t¢ri in r05F¢L of 1rregulwit1. IrKlu(knty fra. The •xt8nl lo po¢•duru we ¥rn9ul¥th. u(l fr•vd d8¢aid bdcw. the •ntitr, IdenlifKalicfi and a5nt rA th• ii5k tho•W. aThJ tr•n8aCti to ri thal Ih• SY3kn¥ r••rabw ¢1Yrt. • rNult ol th•M ** h•w wthr•d t nd In¢tFrtN•B Ih•t mqy •xl41 within th• ler fraj arKI lJ•httfied th• to k• to rv4•rth recognilb)n. In common all aartI und•r ISA5 IUK) w• w• re¢whJ to pwfm procalure• to f•8FMd to th• f16k m•Th¥g8m•nl Iceusing on provL•iw8 ol reoulotths Ihal had 8 dke(a •ff8d ON IP d81erni1nl of mater nounh and ¢JisclJ$urM th Iho fmwKi¥ ments. TTh k•y Jvs nd r•9L4JtK•n¥ we consJored in thIB ¢wl•xt th• UK Ccfj)wMJs Ac( Fin[ Reptykng Slandwd 102 •nd UK w 91ln. kn •ddlkn. we con4thrnd provisn of olhw i•T •nd regu> Ihal not have 4 ¢Jlr•ct eNect on Ihe 1kn4n ¥l•t•ments compli•K• whh mty be fvnd•menW fry Ihè Ctynptys to ¢g•rt• ry ad 8 m•t•riHI wrwlty. Thtt• Incfud•d a#h 8nd $8lety rrylatKrw, emplW lSe. dats woleckn kn. r•MLmition al rÈvenue.' ol fflaleiial mBstatem8rt due lofr•Jd', 8rnY I181 entrs aTrJ h8¢ •¥u8knenls.' a$Sng ¥the1 the luthjmenls madè kn •c¢own9 tstfftatei •re IndKatNe of bias.. 8rtd eV8hn9 the trsneSS ralp)nale of $iykn th •r¢ IhÈ )1 Our audit pr were Jesyned lo VeEr to rth of m•lwi rThysfathenf in the fmanci91 stalen15. T•fo9nig Ihot th• rok leing mtsswament d* to 15 hp3h¢r than Ihe Itsk of Mt 16
MERCY IN ACTION
IACQMPANY UMrrED BY GUARAKr
INDEpENDAUDITORs. REPORT TO THE MEMBERSOF IERCY IN ACTION IC01vED)
Mkirepren18ti¢rtS t
ERCY IN ACTION IA COMPANY UMITEO BY GUARAMTEEI CONSOUDATED STATEIAENTOF FINAMCIALACTMTIES 1cORPoRAnNG WCOME AND PENDITURE ACCOUNTI FOR THE YEAR ENDED J1 DECEMBER 2025 Totsl nds funds funds 2025 funds 2024 2025 INCOME FROII.. Don•ti$ •r¥J ga Chotable aclNkns Oth¢rtr¥thng fj39.9 940,1S1 276.102 4.988.561 n2,682 261,207 4,768,043 274102 TOTAL INCOME 4624045 476,669 6,104,104 5,751.932 EXPENDITURE ON: R8hlty fvnd$ 46n.Q67 7SI.062 4,181069 1.116.2SI 4,594.139 1.159.529 4M.1#S TOTAL ÈXPENuftE 6.433.129 4W19J 6,877.322 5,753,608 NET MOVEMENT IN FUNDS 115.416 31.J66 221.712 11.7381 RECONCIUATKIN OP FUNOS: Total lunds fc¢rd Not mov¢1 in lunds 481137 1gS.41e 600 31,388 484,373 11.7361 226.782 TOTAL FUND8 CARRJED FORVIARD 677.$5) Ji,oe8 709.419 482,837 Th• rt•S on ptye8 24 to 42 lorn pwl dth¢selkn¥ri•l slmerd•. P*J• 1
MERCY IN ACTION IA COMPANY LIMITEO BY QUARANTEEI REGISTERED NUMBER..04627Wa CONSOLIDATED BALANCE SH AS AT 31 DÉCÈMBÉR 2025 2024 FIXED ASS¥ 10 2S7,409 2TJJJI 2S7,499 CIIRRENT ASSETS D¢blorn ¢h •t in hand 12 413,104 436mO 403.135 269.248 0.242 en,076 CUARENT UABiunE3 Cr•dltor•'. Ount¥ fallrvJ du•Whth 13 13Ql.9411 1376.1421 NET CUIUIENT A3$Ef8 TQTAL ASSETS LESS CURREIIT LIABILITIES 461J01 297,938 734.632 656.435 cr•dI$.. •rnOUnt• l•llr4 fflty• 125.2131 In,Mi 482.637 TOTAL NET ASSETS 709.419 482,637 CHARITY FUNOS Roslfcted fundi 1$ 15 31166 177,065 500 482.137 TOTAL FUNDS 709.419 482,637 P4e 19
ERCY IN ACnON IA COMPANY LIMITED BY GIIARANTEEI REGiSTERED NUMBER:01627969 CONSOUDATED BALANCE SHEEf ICOTrmNUED) AS AT31 DECEM8ER 2025 The ¢¢¥nny Int•j toexempkn from audt unders•S477 1h CoftwsNx 20Cfj. 478 ofth• Acl 2C¥A. Htrw•w, an 151 oltha 2011. Th TNst••i th•w rtsp¢nse$ IM of lh• Ad M•pt to th• smdl ctymp8n¢a4 rnwwi. Th• finthl*l •JthtyiMd lor ty tho b•haWby.' Tiust•• Th• not•son p•g•s ?4 to 42 f¢m pwt ol sl•knwts. Ply 20
IAERCY IN ACTiON IA COMPANY LIMITED BY GuARA1EEl REGISTERED NUAIBER:04627969 COMPANY 8ALAN¢È SHEET FOR THE YEAR ENDED31 DECUI8ER 2026 202S 2024 FIXED ASSETS Tanglbl• a5Uti 10 11 159,153 131,598 160.153 132,596 CUftReMT AsseTS Oebtorn Cuh •t b•n* •rvJ n hwd 12 336.1Q8 149,717 210,762 485,823 CURRENT LIABILfTIES Cr•dlors.' •mow¢• f•LI'ng thJ• ¢rt• 13 1196,0311 NET CURRENT ASSETS TOTAL ASSETS LESS CUIUIENT LIABILITIES 359,134 289,792 519.2e7 422.39J TOTAL NET ASSETS 619.217 422.390 CHARITY FVNDS ReBlrthd fthids UnrestrKledfurKI¥ 15 31,166 15 417A1 421.690 Td81 unrtttfed 15 421,890 TOTAL FUNDS SS9287 422,390 P¥e 21
MERCY IN ACTION IA COMPANY LtMITED BY GUARANTEE) RÈG15TERED NUMBÉR:Q4627969 COMPANY BALANCE SHEET IcoiinNUED> AS AT 31 DECEMBER 2025 476oflh• Cunparwe¥ 2tt6. •fi socbW 151 rflhe A¢t2011. Tb• fin•n¢thi 1•MIrAl w• •pwMJ •nd 10(¢4 iHu• fnMt••lw dgn•d on IPrbehI by. RDav TNsto• The n¢*es w pagu 24 to42 Icffli pwl olthHe #td•mU.
MERCY IN ACTION IA COPAPANY UmE0 BY GiIARANTEE> CONSOUDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDEO 31 DECEMBER 2025 2025 2024 CASH FLI)WS FROM OPERATING ACTivmES N•t in0r$I ac¥88 Inc40 161 239,661 72,214 CASH FLOWS FROM IPIVESTINQ ACThryTiES t7.95BI 18.359) NET CASH USED IM INVESIWG ACTMT8 17,9581 16.JS91 CASH FLOWS FROM FINNWANG AcnviTIES R•p•ym•nts ¢f btyrtyvlng R•p8ymen16 d finwrrto lewes Hlre purch41• ht¢fSt p•Sd 146,0001 145.ocnl 15.0421 15831 112161 17h801 NET CASH USED IN FINAN110 A¢TMTES 166,8B11 162.2091 CHANGE W CASH ANDCASH EQUNALeNTS IN THE YEAR 186,822 219.248 3.648 ¢fv wwv¥l¢nl• •1 t of the y 265,802 CASH ANO CASH EQUIVALENTSAT THE END OF THE YEAR 436,070 269,248 TM notss M po9•• 24 to 42 furn pwirflh88e sltw*
hlERCY IN ACTION IA CI)hlPANY UMITED BY GUARAMfEE) NOTES TO THE FINANCWL sfATEAIEKf5 FOR TNE YEAR EIIDED 31 DECEMBER 2025 GENERAL INFORMATION wegi•t¢rd is 11 Fox¢¢l¢A%vwe. Pt•sedwi Jth 8. &A2 8SF. ACCOUNIING POLICIES 2.1 BASIS OF PREPAPATION OF FAIANAL STAYEIIEWTS R•purt¥ by ¢hwii5.' Sl•tamert ol PiactKfr lo charili85 prep81ing accord¢ Fwon¢W R¢p¢rtffig Skndard ap1¢1? kn the im •nd Ropublr of lrnlwd IFRS 1WLI lell•th• 1 Jwwy 20191. Fin•rKlal RewrtON4 St•nd8 pIWle lrtth• UK and Rerthol Ird•nd IFRS 1Wdl w$ I Ci¥nF4nl85 Act ?OCIS. rry In mBel8 th• defirkn al • t•nefil FRS 102. A•ss lknbllttl•• olidale ffn•Ki•l 8latM)érts th• Ccthp•y •rl its IiJbshf•y uThJBrt•k¥. Th• rniu## ol the ar• Mn¥Jal•J * lkne baw. Th• cimwy tth•n adv¥1 •x•7Wkn •Ij wd•r 400 of the C¢Jmwl 26 I h88 nrA Slthnort In 4tst•m•rf•. 22 GOING COKERN Afi•r making •pPffj •Tr4Wres. th• TnJstee& ho¥e • r•85fyuble expedat#Jn thwt th• CWity h M•r¢y kn klb]n il in • Th• Trwte•s cl In A¢ltoTh cuNkl•r tha¢ lh• ch• hcls suifKlenl fuTrJs to mlvaate wathst the gl any rf inwne. Th TN¥teo¥ •wr [ln9 IhB financknl 8 r•Juhr bawl and conskjer Ihty we 4 r81lll•Tht pothtn to m80¢ 1oMu¢th risk. Thé T•• of IAW In thJn cw confm Ihat th¢y i•tlsfd thal Mèrtykn A¢tion r•¥ a tuwm. Th• h." Commthd givinq and ILwbdir¥J. StruGbJral rgan1 has to slgnlf¥ inco•ts. P•gÈ24
MERCY IN ACTION IA COMPANY UMITED BY GUARAKfEE) NOTÉS TO THÉ ANANCIAL STATEMENTS FOR TME YEAR ENDED 310ECEM8ER 202S ACCOLINTING POUCIES Icontlnuedl 2J INCOME AI IKc¢De 14 recc9nisod wc• the h•$ to the I, h Is problltle ¢h&l lh• b• •rl Ihe ollrLYno rtteNat4• can be meuured relHbty. bdwt¢• recthd lof specdk pwpoa•5 I1 expondod Llwiry the p•riod vè shown in th• rd•v8nt funth on lh• Bdart• Sh••t Whwe r& li •dv•n¢• •it¥Jemthil of rrfpt, r8cognitKffj IB defe•d aTrJ ed in cr•dlty # ddwr•d In¢w. WPw• ¢ntl¥amnl occw• b•for• 1•ce¥d. lh• inm•18x¢n In klTh4 dw•t¢d for we Ird ot vahjakn •rJ f•¢tsJTOMd ts Orn• wh•0 Ihty Irtyn• tax r•¢¢v•r•bl• to thmtillm und•r Gtt Abj w de•d¥ of r#Jv•n•n¢ rKogniMd •t t&m• oflh 2A EXPENDITURE lo • Ihwd p•rty, it o webbl¢ Ihol • tsansfer of eeonon berwffts b• r•wir•d in f•ltknmnt •nd tr¢ •mount of Ihe can b• meuured rdth. Eyndrtw• th ¢ts111I by actiwty. The co8 cl each we mad• t¢l•l ol dirtd colts and shar•d Costs, indJIng SUFPOrt colts InVOed undtskty •ch AdNty. DectCC4ts attr•blO 10 4 are alhxaled dirKIy to Ihat 8cli¥ity. Shared C18 whKh ¢In1e to rnrx• then and support whiGh •w• not attrit to a SIng a¢lW or• •wortiw•J botren Ihose •¢1$ M a W$ censislanl th• ol i•wurc•s. C•Trtr •F• cated on IM ol IMM Vrt. d•FncK•Ur •lkuted M lh¢ ofthe 98t. Ltse. Exwditw• fvrth irKkKle¥ •ll •xp•ndlur• •)¢wmJ ty lh• Gwp fund$ fr¢ th•rM•bkn Kwllpoios wJ Irkth• ¢ots ol•ll lundr arAMkn e¥ent8 aThJ rthcharltabla trAdirvJ. Explnditure M ch•rttabte acim) l& Kurred ¢ecUy whi¢h luth•r th• Grnrts pybk Im ¢hwgod th• ywtAth¢n offerts m•Je except in th088 c880• wherethe offer ¢oNlrtweJ. su¢h granis recognisal as eyp8TrJknre ihe condthns aitaehir¢ •r• fufflled. Grants oflered subj.ect lo conth18 wlwch hm b••n at the y•ar •nd •r• notd commknient. txrt not exFenthlure. Al exFndRwe bs Inclus ofhrvc4ym VAT. 2A GOVERNMENT GRANTS Go¥errent grants to tsno ffix•d ass•ls tra•d as deferrnd IOrne and r?Sed io th• Cons0"dated ¥tal#t of fln•rthl ty¢1 w the ccthwetion of the rekvanl perfomiance. rted condDr$. Olhw tyants that ** subj&1 lo perfomiarwelat•J eonditbons are cradrted to CMs¢lvJ•led statwnent olfinarwl tRieS 8$ the grant woceeds are reI. Grnrt8 rec8i¥*d 10 the r•v¢¢w r¢¢o¥kn) •¥th1 recoanwj as althty. P8g• 25
MERCY IN ACTION IA COMPANY LIMITED BY GUARANTEE) NOTES TO THE NcLSTATE14ET5 FOR THE YEAR ENDED 31 CECEMBER 2025 Ac¢ouKfiNG POUCIES Icontknu•dl 18 TANGIBLE FIXED ASSETS AND DEPftÈUATION Tarsille fixed us•ls costirvj £1,C¥JO or mor• ar• wh•n hth £Orn ToNJlbkn fix•d 886 •r& rt¢oyn¢s•I at cvsl. After undor th8 co81 mrJ¢l, twgli fixed 888ets are m8asur&J ot ewt les• JwKL41Th) y •ccurnuted knp•trm•nt ks58s. Al costs incuryed to br¥w g Ij148 fj asset t0 wothir¥J tonddb?n b• cluded th th¢ m45ur•mintd Depr•claIaTr ra dwged 80 88 b) ¢C4t Iwgibf¢ lfjx•d •sMts i•M rnBhlud val IWr•sttmed umlul Ir¥Yi. on • rethxlng basls. lAd¥•hI F4xlur•• ritu 17 INVVJTMENTS Fi¥•d •so•t knwstmMls ¥ • lorm of fln•n¢i•l Instrument and recognw •1 IranvAon c4MI arKI subwuèntymUr•d At hir v&lu¢ * th• B•ty• iho•i d#t•. up55 th• valu ol be measwqd ielHbty whth ca6• Thasur•J at 11 l•u imprm•nl In¥e¥tynent gnI d low¥. mo1(sed v urw•thed, are ccffltrin•J and pr¢wnl¢d •$ 'fj•inW(Lo11$1 On Imstsmrts In sthvJwiie5 •r• v4knd at cvllBss wvMII0rInPalrnwrt. 18 STOCKS sto¢ks • volu•d 4¢ th• ol wsl and net ¥0 Aftw mking du• illtrw•n¢• lor 4)tysd•t• ond $Itya¥9 •to¢ks. C051 wKbA•• dir¢d ¢o5t¥ qrvj an aFgropriale cl fL¥ed 19 DEBTOR3 Tde 8ThJ cdhw deblorl we rnc(jr8rt al lh8 sellkn)AI mouni •ny ir•aè di*yJTht offorgd. )aymonts arn v•PAd #i the 8mowrt n81 ol arty tradedlacounts du•. 11QCASHAT BANKANDIN HAND Ptye26
ERCY IN ACTb)M
IA COMPANY LIMITED BY GUAPANTEEI
NOTES TO THE FINAIIC]AL STATEMENTS
FOR THE YEAR ENDED 31 CECEM8ER 2026
ACCOUMllNO PCLKIES Icontlnu•
2.11 UWLMES AND PROVISIONS
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PIER IN ACTION IA COMPANY LIIAITeD BY GUARM4TEEI NOTES TO THE FINANCIAL STATEMENTS POR THE YEAR ENDED 31 OECEMeER 2025 ACCOUKnNG Pouc$ leonlinu•dl 112 FINANCIAL INSTrIIMENTS ICOFITINUEDI B•5K fir131 lilfes, incknje tJe 8nd dh8r credAors, bank bans and lty)ns ar¢ measured at their Iransth ladJ'u5ting for tr4ns•Ctkin cosls •xcapl in the hltl•l measwement of fin8nCi81 IkIS that •ra sthgqtthty measured at fatr Ydhje throuoh profil and 551. When I5 CtleS a linancng IwsxtK)n, debt In$bWn1IS measur•d al Ihe pres•nt ¥alw fulwe paymw16 rflsc0unj qt a r810 cl Interelt. th8C4yJW l• tsmttod melw. Tr•de credorn w• ¢lbJ8thx4 tts poy KI lh hth be acqulr&a h lh• ordin•ry tJr8e ol busin888 &upr¢rn. Tr>d¢ crediitys ¥• d•sWie•J as a¥•nI bBtiilli88 rf Ihe Pen1 ?1. If Ml. they r¢w•senl non4urrenl Ikilth. T¢ creditors •• Initi tttogni5•d at Iheir transact aThJ sub%wuenlty we rne8swed al amortid cost u$lng th •ffecbve int¢resl m¢th¢d. Qmrtt where th• •ffKI c4 dcoUntI195 Immaleri. 2.13 FINANCE LEASES AND HIRE PURCHASE ••v•ts •815 •¢tyir•d tyf•wnc• ar• dqprecwled 0r the SIrt•r of lhe1t8 lemi •nd thotr umlul H¥$. A$8•¢1 84uity4 by hirè doprwaw Mr Ihwr uwfijl I'vos. Fnce kryase• Ihos• Ytheit •ub6tanliafy al ol the ben•fft8 and risks are •8wm•d by IhÈ Group. QbbBons iu¢h wreEm•nts we in cr•ditry5. ol the finar ch¥9è gmocatad lo lure The hrwrte elemert ol th• renld Pa1 18 ch•t9ed 10 th¢ CoMc4'(klod Slaleml of fin•rKwl •0 u to proJ¢e • const4nl F•rbJr rat• Lrf on Ihe obl¥•ti C14ndj In e•chpw4. 114 OPER4TING LEASES Renl818 paid ler cpoialtry knases ar• dwrged to lh• oflhwci•f •stMt • Étrw9h¢.no bat ¢Mrth¢ l••se t•mk 115PENSIONS noLvts p8yabl• byth Grrwtothe r•yclcllhe y4•r. 1,10 FVND ACCIMJKnF4fj G¢ner•l funds We UnTn¢1•Ll fvTrJ8 We ayalable for w at the diEU8tn of Ihe Trustets rthernnce of obl0th of fv Gw •nd hrni n¢4 be•n thsigr•ted lor othw Restrktsd fd$ ar• ftThls we t• b¢ used In atettrdanet th reBtridcns knposed by dDnor5 u whkh been rad ty Ihe Gw fc p4KPQse&. The c0515 Ot Rising 8 •drnl$1ernry lunds are ¢ge 4n5t the spth fvfvj. Tts affl each restrtt•d fvnd Th set in nGle¥ lotheffiCl P4e28
MERCY IN AcnoN IA COMPWIY LIMITED BY GUAiIANfÉE) NOTÉS TO THE FINANCIAL STATEMEIIFS FOR THE YEAR ENDED 31 DECEMBER 2025 INCOME FROM DONATIONS ANDGRAMTS Tol funds 2025 funds 2025 funds 2D26 2024 Donb) 639.994 200,45T •40A51 T22.682 TOTAL 2024 612,11 110.1 COME FROhl CHARIYABLE ACTivinES R•8tskt•d lund¥ 2026 Tot•1 fvnd• 2025 Tot4 funds 2024 237.031 237.131 20.600 16.671 216,544 19,SOO 25.163 Gr•nts 16.671 275.102 276,102 281,207 INCOME PROM OTHER TRADINQ ACTIVITIES In¢orn• Irom fundral8lno ¥1• Unwestrkt•d funds 2025 Totsl furbd 202S 2024 M•w h) klwjn Ti#th 4.988.551 4,988M1 4,767,603
MeRCY114 ACTION IA COMPANY UMITEO BY GUARANTEEI NOTES TO TK FINIACL STATEIIENTS FOR THE YEAR ENDED 31 DECEMBER 2026 INCOME FROM OTHER TRALMNG ACTllqllES {CONTINUEDI InGomè Ivtsm non ¢1#h1• ts•dthg Unrestrie¢•d funds 2025 Tow lunds 202S Tot•1 lunds 2tr24 440 ANALYSIS OF EXPENryTURE BY AcfMTES AdlvlU•s nd•rf•k•n 8upport d11¢ty colts Tot1 T+)t•l fund$ 2024 2Q26 2026 719.510 475.747 1.194251 1,159.629 TOTAL 2024 653.128 S(6.401 1,159,529 ANALYSIS OF DIRECT co$rJ To¢•1 fvr 2024 Shop rat•s PETFV4 Twlwf c1$ PETRP4 c4Pco Actkjn Pantry proJ•A CEBU Pioiacts 13,450 104.818 43,781 1,897 4W,182 104.510 34503 164,8WI 397,414 719,Sl0 853.128 ANALYSIS OF SUPPORTCOSTS P•3e 3Q
MERCY IN ACTION IA COMPANY LIMITED BY GUARAP¥tEEI NOTES TO THE RPIANCiAL STATEMENTS FOR THE YEAR E14DEO 31 DECEMBER 2025 ANYs1$ OF EXPENDiTURE BY ACTivmES ICONTINUEDI ANALYSIS OF SUPPORT COSTS IcoThtlALwdl Tetsl nd• 2W24 202S st•ll ¢o•ts )M912 5.941 417.214 4,267 2.189 9.515 18,844 8.141 Stalltrwnir#J G•n•rnl Hot¢l$. tr•vd •nd prtnlir4, postagewd slabwry Legal and Pf•4 8uTrJry P•r•S nls lundrthh Infc8tion technc4 11,010 22n 4.433 4A74 5,735 8,451 3,057 14,697 12.1n Gle•nlng Blrkk f••s irt•rMt 360 3,gS7 478.747 ,401 AUDITORS. REMUNERATION 2028 2024 •mTJ•I 22,200 21.4Q) Ptye 31
MERCY IN Acnom IA COIIPANY LIMifED BY GUAAApifEEI NOTESTO THE FINANCiAL STATEPIVITS FOR THE YEAR ENDED 31 DKEMBER 2026 STAFF COSTS Gr¢4y Crywny CompaThy 2024 2025 2024 2025 I,49$ 2,838.112 Th.178 211.747 3S7.nJ 29.968 381.93 27,633 SKi•l s¢¢wty ¢¢4ts hpmos 7AtI 7J11 7.642 1087.985 1057,501 394.992 417,214 IIKId in lh• •brfv?we ve¢kMdwcy •nd severn• pwents É27.15412024." Nill. The ridund•rw Ix>th ryl•t• to • r•sIructrn9 of th• ch11• ••NK•s duwrtj tho er. muttity lrt thè lemiinal cl 4 rd#. Pawn¢rt• C4Jryrise r•dund¥Ky nolKe pay. No fwther redu6¥Co3ts are ontlclpated. Group 2025 No. Comp•ny 2025 Compèny 2024 2024 Em0Yea¥ 189 15 Th¢ key m•nag•ment Fr80nl ol Ihe Chwty Tr401 Iwfro th) not Thmurwralion Ihwr rcle B8 a Trusleel. th• CEO H8ad ol R•tsi. Thelolal aThUt ofemF4wb¢rfts lknctudinp Employer pen¥lon ih•w to th• ChAry S È99.8S912024. £94,4891. TRUSTEE8' REMU14ERATION A140 EXPENSES Duty t >or, recew tyolh¥ t•r•fits (2ffd4.£NLI. Durv4 the >ar 31 Dx•ml)•r 2025, lot.n9 £93 w• reYnbw6ed partl 1r•CuY lo 1 TNSte¢ 12024 - £97 to 1 Truslg01. TW• thl to •th•r lrnvel E05ts cffj re¥nbursem8nt of costs
IIERCY IN ACTION IA COMPANY LIMITED BY GUARAtr¥fEE) NOTES TO THE RNANCIAL STATEMEKTS FOR THE YEAR ENDED 31 DECEMBER 2026 TING18LE FIXED ASSETS GROUP l•a8eh¢4d M¢)tor Flxlur•8 Ind pYop•rty ¥•hlcl•¥ ffttlng8 Total COST OR VALUATION At 1 J•nuory 202S dtrS IX+.000 1fj6.071 9.076 117101 J30.003 42,670 12,7101 33h96 At 31 D•c•mb•r 2025 130mO 162.443 370.JSJ OEPRECIATION At 1 J•nuary 2W25 ¢h•rg• lor th••r On 6.717 3.782 79.004 26,630 11,5021 13141 11,$021 Al 31 D•wnbw 225 9317 12.871 103.032 Nrf BOOKVALUE Al JI DeMber 2025 12C+,683 71.049 11,699 273,331 At 3108¢bIT 2024 123.283 46,643 87.sn 257.499
MERCY IN ACTIOII IA COMPANY LIMfTEDBY GUARANTEEJ NOTES TO THE FINANcL sfATÈMEiirs FOR THE YEAR ENDEO 31 DECEMBER 2025 10. TANGIBLE FIXED ASSEfs ICONTINLEOI COMPANY Long4•rm l•*s•h•ld Motor MI pftwrty v•hkl•& fttllng• Totsl COST OR VALUATION At 1 J•rtU 2025 130.CIXI 14SV 144.537 33.495 J3A96 At 31 D•c•TrtJ•r2025 130mO 14.637 178,032 DEPRECIATION Al 1 Janwry 2025 Ch¥g• l+yth• 6,717 6.222 1.247 I23• fj.940 Al 31 O•cwnb•r2ty25 9,317 1083 7869 18,179 NET 8OOK VALUE Al 31 0b•[ 202$ 120.683 31A02 7.068 1S9.153 At 31 D#emb•r 2024 123.283 8,315 131.598 Pwje 34
MERCY IN ACTION IA COMPANY LIIIITED BY GUARAKfEEI NOTES TO ThE FINANCIAL STATEMENTS FOR THE YÉAR ENDED 31 DECEMeER 2026 FIXED ASSÈT INVESTMENTS Inv•slm•nts In sulxldl•ry compahl¢• COMPANY COST OR VALUATION At 1 Jenuary 2025 1.000 AT 31 DECEMBER 21ra5 NET BOOK VALUE AT 310E¢EM8ER 2025 1WIIO AT 31 DECEMBER 2W24 PRINCIPAL SUBSIDiARIES Th•14 • sub•thryundorfaklno alth• Cc¢npwK. N•rn• Comp•ry numl)•r R•olrt•r•d tsffk• or prfn¢tp•l Prfn¢lp•t •¢tfvlty pl•c• of bUnl Mw¢yknAdkn Trndry 11025273 11 Foxcth Avenue. Pea8edrNm Relail St.John. Bath, EngLqnd, &42 8SF Cl••¥ •1 Holdkn9 Indud•d In sh•rnA eonsolldatlon Orthrlwy 1y Then¢1 althe re. NAme Ineome Expendlture ProfftllLossl N•t *S8•ts forth• yur Mefcy {4.6611561 326.396 191,132
MERCY ]N ACTS011 (A ¢OMPA14Y UMITED 8Y GIlARANT> NOTES TOTMÈ FINANC STATEMENTS FOR YEAR ENDED 31 DECEMBER 202S 12. DEBTORS Gmup 2025 Group Cowny ¢ory8ny 2024 2026 2024 rxiE THIN 014E YEAR Trnd•deblorn 43 10,517 47,651 82,87T 194.e61 15,467 30.117 210.J21 S2.6X Olher4blor Prwoymenls and acerued $1471 284.861 530 .010 234,038 $2.425 413,104 403,135 308.505 326,108 1J. ¢REThTOftS.' AMouf4T3 FALLING OUE Y4rfHIN ONE YEAR Gvgup 20 GroLP Comp•ny 2026 C¢%np•Thy 2W24 B•nk b)• Trnd• credkns 37.800 109.684 45.¢Jfy) 143,198 19316 40,677 11.198 82.140 82,440 8,1 Other t&xotion •rO ObkngabonB fin8rK• kn#••nd htr• PUTGh•s0 ¢ortr#¢ts Olhererndit 44.187 39,887 46.852 101.108 10.¢J05 2,3 8.207 18,974 3la.941 375,142 108.133 1gS,031 Page
MERCY INACTION (A COMPANY UMITED 8Y GUARWITEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 20 1& CIIECATORS: AMC>UNYS F•LLING DUE AFTER IAORE THAN OIIE YEAR Group 2026 Group 2024 37.5(Kl 35.298 Nel obllg8tlMs tswK•10•s•aTrJ lur• contraL 26313 25213 72,798 Th• or year bal• ird•d •bM * tPb8 Cuwthrus Busine55 tntsryuptknn Loan Schwn•. The b)•n t•nn w48 ov•r S ith rep• $tMen15 ¢rmmwK¢d 13 frtyx the Oale of diM1ty4kn. Inler•8t Is charg•d M th BM• R• 1.90%. TM l• s•¢ur•J by cl a fM•d ch•ry• overth•ffis•ts of th• Included ilhii th al• we lalHrsthJ• u lokx." Oroup 2025 Qroup 2024 BEIWEEN ONE AND TWO YEARS 37,600
MERCY 111 ACTION IACOMPANY UMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMEMTS FOR THE YEAR ENOEO 31 DECEM8ER 2025 16. SYATEMEHf OF FUNDS STATEMENT OF FUNDS-CURRENT YEAR Balan¢• at 31 DK•mber 2025 B•l•nc• •t 1 U•ny•ry UNRESTWCTED FUNDS Genwl Ftmds. au Msrwln Tr4dir¥4 421,890 639.894 1574.4831 10247 4.918WI 14W8,6661 4e7.421 190.132 481137 6,62•WS 1SA33,1291 677,$63 RESTRICTED FUNDS 103.$78 2371 16,671 20.800 36.926 69.156 11031761 1230,6831 116,6711 PETRA Prlqci P•nlry Other Proie¢l• Enwg•ntyApp• 7,6n X+.OOD 4.188 132.7381 169,9561 475,659 1414.19Jl TOTAL OF FUNDS 48llJ7 6,1M104 14877.3221 Pap 38
MERCY IN ACTION IA COMPANY UWTED BY GUARApllEE) NofES TO THÉ ANA14CIAL 8TATEMEIITS FOR THE YEARÉNDED 31 OECEAIBER 2025 16. STATEMENT OF FUNDS ICONTINUEDI STATEMENT OF FUNDS- PRIOR YEAR 8•l•nee at 31 0mbr 2024 at l Janu 2024 UNRESTMCTED FUNDS G¢nèrnl Fund8-rl fijnds IAqf¢yln 474. 612.061 (e65.0551 IMO 4.768.043 14.709,4861 421,890 60,247 478.$54 5.300.124 15.374,5411 482.137 RESTRICTED FUPIDS C•bu ProJ¢d 110,1 216.5M 2S.163 . 19.5C(I 1110,6011 1223,8631 125.1631 119.5001 7.019 5CQ Aon P*rtry Olhw Proied• 7,819 371. 1379,1271 TOTAL OF FUND8 484.373 5.751.932 {S.753,8681 482.837
MERCY IN ACTION IA CC•IPANY LIMITED BYGUIJWTEEI NOT&% TO THE HTrIANCIAL $TATEMENT8 FOR ThE YEAR ENDED 31 t>ECEMBER 2025 I& STATEMENT OF FUNDS ICONnNLEDI R¢slrxtsd role lo OtherProixts. Potr• w¢iéctand CEBU in Pl¥lw& C•bu PffjJècts The purr)8e of this fuths M lo support MiA'I c4Jmrr#tnwit 10 chbjren fwnth¥ In tht p¢>. 550 (il(trw 6UPPtyt•d thr¢Jugh Bchcd arwl cc48ge. thre8 chthJren'8 Pthi88 carknq for abwKIM•J an PETIIA ProF•ct Acllon Pwtry Our Pinlry loodb•rs hryAeWdB slrwing to KC818 ¥1 quatty, loc<1 on ktyb•sL8. Ow wciicls wpptyt vAth dothing. lur. good•. Olh•r PrnJ•¢i• Olher prw r¢lw$ furth Ih•t iupptyl 8re nG4 dlrttlly In h oth•r 1•8trrtsd lundi. In the ¢wrenl and IhB has ba NAtW Lfv Cwmunty Fund EffleryeTrcy App• Tho Ern•rg•nty r•¥p¢Th• lo lterS kn the 2025,9 fa kn Jth)• and ThphooTr TIM Nry4wnber. The cl the wl li to r•wr WKI r•pl• lh• ohrs and In1ra1¥re MIA Ih•fymKffi. DoThitbon• In KlThd Donattons n kind conqtst of goods t$d to Ihe tharlty for dlstrbkn fe bon•ficLyrtes •$ p•rt of It• chaftiab Where lh¢ of dtywted goods can bp rolwbty m•85urod, they 8re r•prts•nling lh• dkilthJtiM 01th1• gc¢d. RECONCILIATION OF Nrf MOVEMEPn W4 FUNDS TO NET CASH PLOWFROAI OPERATING ACYMTIES Gmyp 2025 Gr¢4JP 2024 228.782 11,7361 APJUSTAIENTS FOR.. 21,476 1,249 11741 57.979 118,747) 12,167 on the fix•d 11.3731 19,9611 {8.$031 .$96 NET CASH PROVDEO BY OPERATING ArnmES 239.661 72.214
MERCY IN ACTIt)N IA COMPANY UMITEO BYGUARANTEE) NOYES TO THE FINANCIAL SYATEMFNIS FOR THE YEAR ENDED 31 DecEMBeR 2025 17. ANALYSIS OF CASH ANDCASH EQLIVALENTS Growp 2026 2024 Cash kn 43S,070 269.248 TOTNL CASH AtIDCA8H E¢XIIVALENT8 436,070 289,248 1& ANALY813 OF ClIAlsIN MET DEBT A131 14•w fity•n¢• D•¢•mb•r 2Q26 nuary 2026 C••h 11 Cash It ar In ttand Debt dLK• wihin l y Oebt •ft•r 1 165M22 7AOO J7JOO 12,18S 4JS.C+70 137.1001 146.0001 (J7,6001 148,3131 131.9021 166,11XII 141,186 223,007 131.9021 332,470 19. HIRE PURcH8E ANO FINAIICE LEASES n&ThJm ktto• Fw•Thts uTrJer le purdba8• I¢>1• Corylny CIYDPWry 1026 2024 2025 2024 Wtthin yw B¢tsA•n 1-2 B•kn¥8 2 16J83 16.383 40,341 10.085 10.oes 25.213 6,298 16.794 73,107 45.303 29.390 PENSION COMMITMEPITS The gwtyjp ¢)F4r4le5 a defined ts)thjIi sth•m•. I•$ttr ¢lh Klb•me •f¢ W s•p•• from th058 of thT llrrAy in an independently athnisiered [a. The pen8h)n cosl charge repre$ ntrWion5 p7yaNe by Ihe gr¢w 10 the fvnd 10 £42,050 121r24.. £43,446). ¢¢nirfbu¢lon8 totaufftg £9,537 12024.. E1&lQn p•y lo tr at bdarKe 8heel d3te 8ve incl1& in Page 41
MERCY IN ACTION IACOMPANY UMITED BY GUARANTEE) NOTE3 TOTHE FINANCIAL STATENTs FOR ThE YEAR ENDED 31 DECEMBER 2025 21. OPERATFNG LEISE COMMITMENTS Group 2025 GrDW Comp•ny Ccmparry 2024 2025 2024 Nol14l•rth•n 1 L•tw than l •nd nat S >• Lt•rthw S 715.279 677.589 715.279 I27954 2,248,069 1279.854 951191 1.086. gSS,191 677,$89 2,248.069 1,086,$65 J,950,324 4,012,623 1960,324 4.012.e23 RELATEO PARTY TRANSACTIONS Tlan88clI$ %Mth R8t8l•S P4rb88 tJrirvJ the T. the chwtyenlered the lobx'rJ llh relat&a p•rt8'. LI0 Jorn$. • ¢ltys¢ mthijbw c4 Alwi Todd ICEO olthe dwrty) wthled f•ntsl htyJ8lng for th• ehathi P•trn actsth. Amount.. t44,012 P024'. 44,0121. B•l•rt• lknt•rwllr4 al th• •r •.. £NII (2025.. 2,3881 LT knes Proporio• Ud, ccfrtroknj by Mbert ol AlA1 T¢Od {CÉO ul rh•rty> pthkl•d rentsl hou5irvJ l¢x the Petr• athi88. £78,C¢8 P024.. 60,Wl. out1n9 at ts •Th.. £Nll12025". 1,7351 CONTROLUNG PARTY Thf• l¥ no pty.