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

MERU IN ACTM)N
IA COMPANY uwfEO BY GUARMTEE>
CONTEtrITS
R•f•r•nG• and adm1n￿lrt￿• d•tallA olth• comwy.lts Trustaes •ftd adv]wA
Tntsts•s' r•port
Tnrdt••8' rttpon8lbllltlw *tthmMt
Ind•p•nd•ntwJdltor¥' r•port on th• Ihwncknl ¥lat•ffl•nl*
oth•olld•t•d sl*l•m•nt ollknaThcW
13
18
c0nsolkl•t￿ balvK• sl*•l
19.20
Company bal•nr• sho•t
Cofi$olld&ted stat•mer4t of eqsh flty
21.r2
Notv to th• fln•Kl•l •t•t•m
24-42

MERCY IN ACTION
IA COMPANY UMITED BY GUAR￿E)
REFFRENCE AND *DMINISTIiATtVE DETAILS OF THE COIIPANY, Irs TRUSTEES AND AOVISÉRS
FOR THE YEAR ENDED 31 tE¢EMBER 2025
Tru•t•
FHC
HJLAW
R Bedwr 14 J*2tr251
L P ￿￿￿1•T{*￿￿)lrrt¢d 14 J￿2025)
C¢mp•ny Mgl•t•Md
numb•r
Chliity Ngl•t•Md
number
R•Bkntsrnd offic•
11 Foxcol•AwrwJe
Sl Jcl
8A2 8SF
Chl•l•¥•¢utlv• offl¢•r A T*)dd
Ind•p•nd•nt •udltorn etshcp
Sl•tUl¢ryA￿￿ty*
10 TempK• Back
BSI 8FL

MÈRCY IN ACTKIN
IA COMPANY LIIATED BY GUARAIITEEJ
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The Tru*ts 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 rtQU*8mÈnts for bolh
Tntstsès. r*wl 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•* VI￿r Ih• C￿1￿• Act 2(th ISlr*glc
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• Cl￿r￿ny1 Mem*rn¢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 KI￿d0m, th• PhiliFynes. and olher partl of th* world as
d•i¢min¢d by thé Trusl••s". qnd b) c*rry •¥L￿￿e￿ L**ritJbl• Purpo¥￿ conn•cl•d with the
Chaws wor
Ibl To p•t•tyy in C￿￿￿0￿$ of r••d. h*thh¥>. ohj a9•. Ind to alw￿t& r•l*t•d
distr•$5 in the sahl I¢￿￿nI •nd •$ the Tft￿t￿
1¢) To #dv*ncv educBl*?n b*s•d ¢fi ChroO00 by rn••n¥ lh• TNii••• dowm approprwte,
•ls•wh¢r•.
PubllG 8•n•llt
In ￿ting obj•cfves •nd plAn1￿r￿j a(thfth•s. tho TDJ6ts8s have corn￿￿￿ with IW thty under SId￿n 17 01
th• Ch8ritiu Act 2011 to have due rewrd to the gukJArte pubfj•h•d ty thtr ¢h•rfty
Commilo￿O 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
Str*i•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 charl18￿0 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 C￿bE ITh 8alh & North Ea￿ Sornwse( and Oxlord. a58i8tinq lamilas on
Fr•• provKbn olthlhing lorcl**en •g¢d O-15 in Bath & S￿h West Somerset.
of housthofvJg￿th and to 47
In th• Phlllppln•s. vl• p•rtn•rory•nl••Utrn KSIL.
R¢sld•nli•l Kc¢xMiodalb)n lor ¢t*drert •re vidThs c* wlr*•bb• bj tr8ftWrw. nogknt. cf abu8•.
Ccrnunty wFport lor1￿1￿.
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 (G0￿rINUEDl
FOR THE YEAR ENDED 31 DECEAIBER 2020
Ets•wh•r•:
SLPF*yI lor yw po* UMbl8 lo othKatsJn •fthr fr4nity beTrav•m•nts or bte•uM of
nar*i81 r8slraints.
Assislancg youw p¢wkt*lth 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 r*all￿d by 8wxl*ig parents in dweloF*VJ pwenlng and gkJll* and off•rlrvd
flexibkn wrxk opwttsnili¢s lor Ihose t0•nply￿1. parkL4aty durtng ¥thcol hou
Grnnt4l•klthg Poll¢l••
Gr•n￿ are m•d6 ￿￿￿•11¥ to pArtn¢rtyg¥4Matsn•ln lh• Phllppinw bmed on budyts.
8*l•gu*rding
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 repty￿9 ￿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¥0￿8d.
In 2025 • lotal of 36 Mleguardkn9 Mn¢•rn$ r•p￿ted •yo&s ft•tknnal and tr11￿12￿￿1 pr¢l￿ts 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 ￿va￿able 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•ve10￿*Tht corrrnitlees trave be•n to enh8nc• ¢rynm¥nk•Oon bthe•Tr projed$ •thd the 3oard.
Th•se InGbJd• th• LIK De¥etslpn￿t C¢ynmi￿, pbfappin•s St•ww¥ Gtoup. •Th1 Int•m*bwI 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 SU￿rSel 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 aC￿MMr￿j¥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.
rrtrwbr￿ts'. S clon15 Jnd S children l*xMed.
W$. 5 eknnts a￿1 S ch*Jren how•d
Nrm in parkn•r8hlpwhth Growfor Lrfe clwtywothng &i on• ofour Bath gArd•nè w••Wy.
Brg Lottory Fund 8c*ed kn i new on• 8alh hous0.
Reathing ¢Jut lo B&Q IScre%*fa thrwh fwndation waThts.
Bèd￿0￿￿00￿nQ bery replxed wilh ¥thyJ.
Conn•ctin9 in wfth P*nty lor ￿pport￿0th. E•st•r. Molharn Day. Chri$tmas •*.
Lknklrtg in with oth¢r proi•ds kn the ¢cffjmun*y . Foodbank ortd Fumthrn proJeBI in ChilJMn'8
Centr• In Trowbndy •Nd hw•lng (n 8•1h.
Cll•nt T•8tlmonl•l•'.
.1 •h8r*d with seth• tod•y and I just •ltsng hw• ljthkthg •btsvt Ihe amjzlng
•upport that h•lp•d m th1o￿h my ¥trU99￿*. I lusi w•nt 10 14y tharl¢ you •5 l ¢JOnl Ihink I￿0 •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• M￿￿rnY friends ar￿ fs absolutety 8tn¥ing lor thp kth a*well
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• d*nts. 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 0￿r ￿bY and Toddknr Group Into u Mwty decarnled Épa¢•
In RO￿ Ccltage, w• lo lo t*eIrA￿e l•milies from tho $w￿¢0M￿lMty.
Ilve *fftd￿ lh• y¢¢rMth • Sp•¢1￿ •vont". our Chilsknas c•￿￿￿4119￿. INe hir*J Sl Mk*a8f•
Church •n¢ brnugm tOgalherover200 p•gp* In th•
The Panty t•w Cond￿ted • hjl revk*¥ of eur fekn•l ènd ￿￿$se$s1n9 nwLfè of f¥miTh
who had b••n gjprxsrtod more Ihan 3 ￿r$, prioritt8ing supwt for tsmil*s young chldrvTh.
AS • I￿￿tr. 30 househotds moved on Irom Panty. Thls was 8 cOMbw￿b"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 Sm￿1 8ffl¢Thlmw* lo th• pwrva, aftew refiectln
on the prKing Ot 8 *mlat Food Panty kn Wh.
To fvrther •ypF*Nt Our young f4mll*s 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 Op￿￿1110￿ for
svJnpxting.
re￿￿￿d the ¥elr*efated van ee4n8 lo lh• eThJ ol lÈ•se ar*J 4xed¢d sub¥t•rnJ•J
Planslor 2026:
Continue to•¢fy¥*ty purwe
tosl regular fr¢e 8e88onal L￿￿9 and Mme*we events lo sw)rtow kncal corrthunty.
Ccrfttinue to strenglhèn *d •xpaThJ r*tionships b)cal. regional. aTrJnBtkffial oryanisalion•.
Eypkxe Ihe passits.hty ofpureh8sl￿ ￿bIent90￿￿& to prepare for sp￿tages.
Ensu￿w￿ ar• wel represenknj parI￿Ll￿ in Tv4*rton 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 I￿1h•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¢r*dits* halpfvl •rtO blo88￿ng 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• d*knbut•d 7234 Hwfi8 ol dolNw. tho•¥. HI￿, •NJ •L*4•*U￿b. Thi• y••fw• 41W
an In¢rtase In'emar98n¢y dothlng. families. P8rticuW with leena9er¥. as p8r•nlg stsuqgle with the iising
C￿ts. Cloth88kne has b¢c&me 8 ￿ wthar8 par•nts oflk)ad aboul theii Gurr•n¢ orcumst•nMi or •njoy
thltvllh oth•rn: •n InV￿*blO rn￿￿1¢e to wo gW)rt.
Communtty and Prol•ct Eng4g•m•nt
Communlty •ng8gement Ind ¢dl•bNath)n C￿tInUed 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$￿￿.01 househc4d &em5 S￿h as klIc￿n ut¢ns41, eiethr41 ggods and
furnitur• I￿￿ding b•d6. 1of••. qcodl.
P8rtA*rshw sv*nglheMd ond •*p•nded ye•r. In additi￿ to ong)in9 rtl•tbn6hlp$.
d•v•kp•d m¢•nkngfvl conn•doM t*lth $¢h￿l Parts￿ th• Par4gJn Scho￿, B*th •nd Kng
Edw*¢ S¢ho¢l. P•th. Th￿* yth•rnhy$ h•¥e helped raiae **AreM88 of ow w￿k boih lo• and
iTrternatiOn￿ty whae 9180 ¢rtq••n9young pewe In wid•nin9 OUTthJncrf COfffft4nty.
Pro￿8$ indudw th• knlrodvthn ol a rrKn acu85*18 Onlin• Cri511 R•li¢l Fomi. w• • n•tk¢•W¢ ri¥e
4pplkatk)ns. Reforrnl$ con￿￿￿8 to come piirnarty from heth ¥i%tiOl•. •rtMI worktr$ •nd pwtntr
ory•nl8ation6. Supwt WaB rnc41 ollen w•4uir•d for Ou￿11•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 pract￿1 n¢eds •Ad ￿K￿lOn81 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¢•t￿O yo
dovel¢pm*nt. s¥leguar¢iry. and community luFf￿rt. Our kay In616atsves Incbl•d Iho C¥op4n C•ntr•. Source
¢¢rnmur¢lty ProgramTh, R¢**nti•l Cart. Th8 Launch FoBterir4 Pr¢¥rarnme. 4nd s￿r￿Ung
Pifjwammo. These projects OF¢r¥to aqoss mull* •tts in Taw Cty.
Th¢ year w8¥ he•vily anpthd by n*ur41 di￿￿ts. I1￿ Tython Tlno. whkh
rAIIB8d m4or dff4uptvJns across muth.ple siles. R8covery efforls tr￿( approyJmale￿ three m¢)nths before all
toe•tk￿s were opefaiion81 again. Le*Je(shy supm induthng the CEO. All"K￿ Tixld tr•v•ling ¢0 Cel
to direct and ss8￿1 the le￿. wa8 Critral dUr￿g thi5 per￿￿. Oespite these ￿lback6. Iht organtralbn
£￿tinUE¢l to ¢èfwer essen1￿ Servi￿ and 51ongthen partnershps schools, yDvemmenl a98nCI¢$. ond
intem•tton•l svly40￿r9. A m*Jor mli ¢stMÈ 81s0 Ihe 8￿C*S$fI￿ sending of a container from the UK and
the hoslingof a team. whKh mathe¢J an wnpcwtanl slEP in re*ithishiThJ extemal eryaymn( boih had bBe
on hold snce 2019. A Philppine5 Steerin9 Ccrnrttee wa5 *0 estab￿Shed wilh membErs from the UK and
Pl￿11[91n8S stren9thenivd our govemance and dearer strat•JK dir¢cDon.
over￿1, 2025 demonstraled r•sliÈrKe. •tr¢m9 collaborthn. and commttm8nt to le￿9 vukneraNe
cNklren •ndf•m*es 0¢1055 al prp9rwns.

MERCY IN ACTIOII
IA COMPANY UMifED BY GUAWITEEI
TRUSTEES. REPORT ICONTiNUEDI
FOR THE YEAR ENDED 31 OECEMBER 2026
SlgnWIMnt Accomp￿Sh￿•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$• with c*•nl8 attending
Yekty BUPWlwwk at Tahayyoulh DBl•nkn C•ntr•
sc*U￿• Communlty Prograrn
Pr0vid•d fr•• •nnu•l ￿￿j￿1 s
efftdy¢i¢d PwenOn9 Serrbwfs
OryN2•d youth •nd e4)rrimvnty actth Izurnba. outr•ath. d•Vots￿l
Strengthened laith*as•d enpqement ￿d¢0M￿J￿ty ￿￿ty
Suppe*l¢d fr• and typhoJTh diba5*1 r¢¢ponM •ffort5
R•*ld•ntl•l Car•
MW elents •nd I￿￿111U￿ r¢knley•t•d oth•rn wdh lami
SuFPXttd edu¢4tron mdti8tonèi fjunity high wd ALS gr•thJ4t••l
Str8nglh8fi¢4 ¢•se man•gw¢ni and
OelNered m•Jwl denw, •nd tharnpy
Completed la¢lity iepair8 afid r•fiovAl1o￿ post*pM
partn•r8hlp$for ¥pon8orBhy mertal h•ollh iUPk¥*l
Th• L•un¢h & Fo¥t•rfng PpJgr•Thm•
Supprylod cc41eg• Jnd Mntyjr hl4h Blud•nii wth fiTr￿C￿ *vJ •Bthnc•
En•bkd ir￿P￿tI•nI living •￿8r￿￿￿nI¥ foryoung aduN•
Conducl•d Irf• ¥lllh •rtd f4wftd•l Iher•ty tr•inlng
Facililalld ltynily r¢unwtson contw*r¢e$
ReÉponded t• ¢1o(s ¢•su. I￿dd￿l8
str•n9th￿¢1 m?nilorlngtP*oW hurMviil• •r￿ K•Aernk tr•¢*Kv
hotsling Pm9ramm•
SlrervJlhened wtnernhlpS￿1h $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 sLw*yif0faif￿ thdwi•
8•I•oUA￿I￿9 Programm•
Achieved 8 rnaJLK ￿31¥￿Y lor a ¢trenl
sirÈrylhen8d p*thorshbs t*rth s￿6MrnQnt agenoes
Expanded $8leguardry awaren85swd rv￿rt￿l￿ syth
M•Int•l￿d zero I￿ts during mwthil*s
Paye 6

MERCY IN ACfON
IA COMPANY LIAITED BY GUARANTEEI
TRUSTEES, REPORT (CO1￿lNuEDl
FOR THE YEAR ENDED 31 DECEMBER 2025
Fln*ne• a Operntlon8
Comphlod an rogal ?)M￿lW￿• Hnd r•wkem•r
Instelled illl•m•t 5y51effls and CCTVfrJr secunty
Martaged tsdlity Ir•nsf¢rs and infra5trLKlyr• irnpro¥emerts
Led finan¢ial •nd109i*lKal support¢Juri￿ ¢￿￿05ter re¥>)ns•
Repoired and restty¢d opera1￿￿ po8¢*pP#
Chall•ng•s FO￿￿1
Efferts were mad¢ t¢+ moirtt¥in ctthNty d¢¥*i¢ pr•sww thfouoh knlernal tsAk.sh*iw.
¢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
Pl￿n￿'zed. Indudlng th• r•storalion ol •ff¢¢ted 8i*S •fvJ lh• Conlinualkni of •S•¢nll•l •wiE•¥ •1
¢ondtitsnA •lltrwod. L¢•d¢rsh* $up￿. in¢ludlfig Aliton Ir•vdluig ty c4￿. w•• in•trurn•il81 In st*￿ty4￿9
•r*kns durfw th• rttov•y P￿0.
vlng foAvwd, w¢ •r• privrAiwng • mi(tr* ol Itte localbm wilh thtr kntention 91 bdrwg proie¢ts ¢loMr
teg8ih•f to r•du¢• tr•wl lube •nd admintstr•bve burden. Th8r8 wll alw b• • str¢n9Er fetu$ on
bmpffjvlng risk •$a•isrn•nt •rKS dh•i￿r pr•p•redn•is P￿nn￿9 to b¢tt•r r*•ptynd to futu￿ emoro•nti•s.
sy•t￿8 lor cornmufit¢•lion wth Khooh •nd stok•hotdws v•ill b• ¥lr•nglh•n•d. BlongshJ¢ •fforts lo improve
¢li•nt •nq•g•rn•fii •nd p•rtKWion. Th• or9•nO•¢￿)n C￿￿n￿l bvilding on the est•bl*hm•nt of lh•
Si•wing c￿rM￿tte0 In 2025 to wppNI StrLYgei govermnce wd dvci5tyJn-makln9, wNli• alw expandlng
ryportunlt'u fry •xlemAI •ngagemenl. or* tr• two t•am8 lofkming lh•
I￿¢•￿0 of th•ftr¥l toam 2DI9.
B•n•vol•nt Fund
Th• 8enewolent Fund {BFJ comprt8•8 10% oflolal Gfft Ala operateJ as a dbLY•tbnary rese￿¥ 19
•upport fle&JMng PffJl•cts. wovKle grfls lo pwlwr ¢ygani8aboni. •r￿ rneet olh•r ￿lor•s8•￿ n•8d• not
overed In the •nnu•l iwdg•L Thr¢Jugh th• we were abl• to offvr h•* lo m•ny IndNlduals and
ni¥alioM cov¢thg ne•ds •5 hMpitsl h•5 for w¢mtn in Indkg. Bupport • young p•rwn In
SomerB•t w•bl• to •Uend xho¢l •¥ th• had clothwq. prwwJ• rn8ttr•u•8 for lamllh
thout bad4, help • kn•1 parenl wlth nuTh•ry fve¥. L¥w ww• g￿en to or9￿1$•bo￿ kn K•ny•, Inilia.
Sri Lanka Ind the UIL
Two Iledglry proie¢ls af• I￿r0*chIng th•k ￿nd￿ar rv4knY. •ft•r thoy *Il1 bo ldop￿ lh•
general b￿￿get WelE9ble for ￿￿tInuatth.
FINANCIAL Rrn
Going Concern
Folwng appropriat• ¢nquvie5. th• Twust•es we s•itsf*d thal M•TEy in N£iion hts ad•wal• rowiw to
contrue its op8rotDns the ksrBswabkn frrture. Corsqequenfy. the TNsi888 ccrfintse lo ad*Jpt the gc4ng
conc8m bg8iB in prepwiry Ihe final￿la1 5tal8ments. Further d•tals on lh￿ app￿￿ch are p￿de¥ 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 trad￿9 pert￿manCe ￿ Ter￿(*¢d T**hkn the •co)￿ts arKI contrknrted to lh¢
¢Jverall surplus lor yew.
hln lh¢ c*•ty. èxpenthlur• ¢m ¢hwitth 0¢fyI￿tO1•7*d £1.195257, C￿n￿rI￿a to non*tyadin9 irKcrne rA
ei.115.553 (cory￿￿19 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, reP￿Senting 8 sgnrfunl impr¢w•m¢rtl
ccrffip¥ed to 2024, whwe there was 8 Substanbal del￿￿ CharIt￿e expenditure ha8 re￿￿1n•￿ brtsadbf
c•n￿￿rrt With the prw y Q024.. £1,1S•,5291, And r¢f*ds incrused inc4xfjo •bng¢
ghter Mntr¢l of tradthg 8nd cpwational costs.
th Ihe fwr ¥np•¢t of chanw kn￿1?11 2024 •nd 2025. •nd lrttryn•
rn￿n181ft8d 8nd ch8ritabl8 •xp•ndibJre doeB nal IncrEa￿ rnatwiww, Ihyo kn Ihe polnt at whKh the c￿rty
ouba expéct to begin rebwIdir￿ reservts.
Tho TMIw8 ha¥• Mrthldared key rMks to tuslaifiabdity bjonthd Ihat maintalnlng ￿nding ￿ Cor•
prejects wilh￿￿ d1swpt￿ 19 the prir*d c￿eCI￿8. The r¢8•Nes p)l*y 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 d￿nstrat•0 thvl 4Ctw t•k•n
durlrvd 2024 Bnd 2025 are hw¥ing I￿ h*wrtl•d ellecl 4nd pkn the In • much al￿98r podtkjn tr)
r•bJikl re8•rwi goYvJ foThvard.
In¥••tm•n¢• P•lloy
M•r¢y In A¢tson'$ knv88thwr*t alrat8w lo￿86• exwdhg Ns portrolo •r* •wpothg gwthlh In tt•
su¢c•$$fvl i¢lw"I wl8¢•, r•mkn • w ffftanci81 pdlw.
P￿￿Elp1• Fundln9
Th¢ m•lorlty of M¢r¢y th A¢tkn's funding gen￿le￿ lrndkng ¢Myny. MLA Tr•thn8 l¢omp•ny
numb¢r 11C1252731, op•rntes • 0138 ehwity shop$- oné ￿￿￿)￿•1 ouUo1
opened 2025.
Two itor•s IFil*n •nd Ha￿￿) ww• 4rAwn dw p¢rt¢rnwrrt Tho wer•
In 2025. Nk•.Ic*4*• 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•.
8oyondfinanc*l ceffjt￿￿￿>Tr. r•lwl Pro￿ •8¥w￿l•l in-knd supw¢ ￿￿ludin4'.
8ulldfft9 ou¥v¢4unw b08•
Heatth and Bafety ffjanBHem•Tht across project wop*rtifrB.
Ilainte￿r￿8 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 ￿r￿poIn￿l9 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 ar*d
ofitsbility of txh of our ¢h•rty slws by ffnprwD4 tff*ery •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 cOnd￿on$ lor le>lle vecydww iemaln chalenging ￿￿￿9hr￿J1 2025 followry the sharp In
PriEP5 exper*nt¢d h 2024. Payments ftom tÈx* companles Contin￿ at sWJnff￿nlfy redu¢¢d
levets lo the Feak ratesseen fft 2￿13. ¥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 ch*ngé8 in operattyjnal xifvlty.
orgari¥atson cont￿U￿8 to Trthitor thg m•rkd tsxll8 rgorthvj knc¢xn• ¥ •xp•ct•d to
r•main v01th.￿ b•ltyY pr*b2us18¥d* in Ihe near tem.
How•v•r. th• d￿￿tstm in frcrfn TR b•en mftlg•tsd oull618lKPS wh•fo that
Id otherwise havo been 88 exce85 texti￿6 4m offw4d lor •t redu¢ed prices. M8rcy in Action ha8
o large oulel $hops. bc4h are h￿jh￿ wofft•t40. To mib9lt¢ the enti0p•￿ luther fall in w¥enu•
from fotyded l•xUI88 o Ihlrd Jtore IB pknnned in 2028.
Prln¢lp•l ￿lkI *nd Unc•rt•lntf•8
The r¢wt•r 61 m¢nltor¢d on • r•gul•rb•slN *nd y•••nt•d to th• 8owd.
K•y ￿kS *r• prbJillMd ￿ pot•nlal Inw•¢i •fvY fth¢lthood, with mitY•t￿ tht•gl•• ljertthd •nd to
¥•nbr management ￿•1$. 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 M*n•g•m•Th¢ ObJ•etlvM •Thd Pollch•:
¢karly definod authorl8aJon knls 8nd segr•gatbn ol •￿0￿￿Or￿j dutkn&
PolKre• lo prevent deled. And ￿veSt￿818 fraud.
Prepara1￿ of detsled cèsh ￿￿86t1 and budg￿1 W f•¢Uit•ty ol fifta1￿￿ r4aclfva&
•nd business ￿Sk$, ￿th v8fb8rK• an•￿$￿ during mpThth￿ •nd qu•rt*ty r•wrting.
Investmeht in bac*-ollkefunclK>na and tec*nolvJy lo tyganIS￿￿n*I rebusIn¢￿.
Impl•m*ntalk)n ol key Pert￿m￿￿e indK•torn 4nd r•9￿¥ r•porting to rn•n•g•mertl •nd 8oord
¢ommitte•8 lo *J8otfy cc￿1rd Asues and •nswt lufiety ¢orro¢lN• •thni.
nu￿ •/¢•rn•l •wJrt prwdirffj m•nagern•nt lettern kn th• Au¢Jl •rLd Fi￿r￿* 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
Ory*rtl**ikon•l Stntthirn
mercy.in ACUOD CharltyOrgar)Isatb)n Chart
Ir•lVrwvp
lAertybbAttk)nTr￿￿Th8Qr1￿$lfvjTr C￿rt
Page 10

MÈRCY IN AcnoN
IA COMPANY U&￿TED BY GUARANTEEI
TRUSTEES. REPORT (COPMNUEDI
FOR TIIE YEAR ENDED 31 DECEMBER 2025
Pollcl•s Adopted ft*r th* InductS0rt and TralThlng of TYu8t•••
P¥o$pecti¥* Tnr$tses •re Kl¢rttW ty tho Board and Senl)r Mon•￿•￿t T••m. ReCorM￿nd•￿￿m•
4re then rnadB by Ihe TN$levJ to Ihe M￿bErS, who hthj th• final •uthth to •ppolnt new TruJt•es.
Upon apwnlrn•nl. all Tru•tees receiw c￿pr•￿en¥NO gu¥JT4Ke kn the Charfty Cunmls*c*n ¢uth"n¥ig th•lr
ststutory In Mercy th Action's wbdes regwdiry Tiwtov ixhwuyr and •xpttlalb)n$ •r•
ovided. T• •n$uffj a thOro￿h Untsr$￿fjdth9 of th• ¢rganwtion, ￿•n¢j tkn• with
V4th1u5 tallrns to 9an in%9ht In￿th* day4tsd•y 4>p¢fthn5 ofM•Ky li th.
PAY Pollcy for Kiy Alanag•m•nt P￿0￿￿•1
No •laff rerTrJ0ern￿0n 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¢Jul*s.
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•t*ll 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• h*hqu•¥ty *fid kn k••FdrwJt*th rfht•.
Fln•n¢•
¢h•ng•i to L••i• A￿l￿ntIng •nd knp•et on Fln•n¢l•l Stal•m•nts
R•c•nl ¢h•ig•s lo ￿¢￿n￿n9. kncludino updat¢s lir￿ed lo IFRS 16 L•#se¥ and FRS 102, rne•n
¢h•riti¢s brtng mo¥t (e¥s•5 ofilo Ihe baL*nce 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. rna￿￿9 lon9-t•ftn eortimitments mort vwble. Irs Ihe Stalemenl of Fina￿al Acti¥it"8s
ISOFAI. leaw tOSts 4r0 no lunger shw 0$ o $kngle expÈnst". insle&J, they are split bth••n depr•clalion ol
lh• *Met and ￿ter•￿ on Ihe Ikil*'lity. whth cafi rh•ng• how expvndthre b presenl¢d and may affect
rep)rt•d ￿pIuS•S. TN¥i•*s be •*ara that th￿¢ ¢h•ry8 can impgct •nd k•y fiAAnclql
indicatorn. u w•ll •• reqwe rntye IL*¢mènt •rts￿d •MumpWon$ •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 add￿on, w• propDse lo inlrodu¢* on o¥erall St•t*nenl of Ffftanc¥al Activitie$1SoFAI. Whil•
a profrt and l)ss account tolal ond frxwnditure 10 •rm 41 • $uWu8 ttr dÈficll. the SOFA Is
ip*dficaUy deslgned l•r Char￿e$ ènd wowdes 8 comwe plcltsre. It combines ncome and expendllure
Into a Sing￿ stalW￿nI. 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 *¢bvp￿*s
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 f￿a0£Ye1 controls. woyrfje dtrarer ¢)ver$v4hl ol c¢mmiknents bgfo
costs are incutted, ond Ihe eff￿enCy and transparew ofthe opKThl pror•5s. Itwtyjld a160 SiVPOrt
better budgetmanagemant ar￿ auditlrail, gfr4￿g 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 0￿1*100n•. 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 %1r*WI￿ In th• ph￿￿p￿Ie1. Sri L•nk•. •nd
India.
Undertak¢ ¥ wyear ro¥￿ of ts wcrfk ￿ Ca￿. &1 L•nka
D•v•lop coUat*)rnlN• PWtner¥hps bxalorgan*atksrrf6 kn r•twant loc•kn* to maxThls• ¢¢lhcti
knpxt.
Explore fvrthw pJs*b"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 kn10￿41￿.
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 ￿n￿clI1 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 applicat￿n ol roS￿rces.
I￿sU￿g Ihthr •¥w￿￿e. 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 acC￿nty eslimale8 th&14rn rea￿n3￿4* and pwdrt
le Y4hemer UKA¢counUThJ Standard8 IFRS 1021 ha¥A baen Idky**d. ¥￿iKtt0 My mthrfol
d•partur•i di*kM•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¢wr*y •t any Ume the fi￿nG[￿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 of1rn￿l and c4h•r irw￿￿￿0B.
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 tha￿abl# CLYnpanfl and Its
Subs￿LerieS l¢ht '9rw)) lor the endod 31 DEcernber 2125 ¢￿￿pIllo the ￿80￿￿&led %taterDent ol
financ￿1 actiwbos. the Corssd*Jated bo*0 sheet, the Ctynpony ba￿ ¥h••( the ConsolKJ4ted sl/iwn•nl
cash It￿ and the relal•Y Tr)tes. I￿￿1•n9 • swynary cd swfficanl ￿cOunting The fin*￿1￿1 r•wti
IramewtTk Ih•t h8E ￿¢n •pphed ITr thwr kv•p•¥tth 15 SPF4￿*￿ kn 8nd Unled Kingd￿ A¢coUnts.￿j
stondarls, InCI￿lI¥j Fin8KW Repw siondwd 102 ryhe Fuiarwl Rwtrng St•ndatd *pplK*A• ITh the UK
and R￿￿Kof Ir¢l•W' IUn*ed GenwatyN• Prxk*l.
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¢bl*VJ •nd •ppkthn d rnSOL¥¢M, ¢rtknling ils Inccff
•nd txP￿￿tt$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 r88pJntUll*8 ￿J•rI￿oI• Slandafds fvrfheTdescrl>*J Aud*ors' re8pm6￿￿tieS 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 fin*K*l th• Vnit•d Klng6>n. including th•
Fknonci•l R•wling Coun¢&i ElhKal &andwd. and ￿ ha¥• ILffi￿d oth8f •thical reyJnsibll¢ies
accordwK• *ilh Ih•¥8 r•qthnents. We Ilwl th• •Jdil •¥•J?rK• obl4￿ed IJ Sufflckrt and
¢ONCLLI8ION8 RELATING TO G(XNG CONCÉRN
In quthg thg 4l*rn•nts. w￿YdId lh￿ th• al lh• eown b#*l• of
In In• w¢p•r*th ot lNnd4•t•t•m￿ts Is •ppryr•t¢.
813ed ofi p•rtomed. *JEnW￿d arty m•l•ri•l ur)c•rf•ffttK•i r&lallng to evènis c
¢¢￿￿tt￿ne Ihot. ¢x cthle¢ii4*ty. 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 auth￿11•d fryi￿￿.
Our r•8F¢)n5￿m1thtt and tho of th• Tn￿1¢•￿ **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 ¢cry￿S Ihe In ¢*her Ih8n Ihe financw 8tatemerrt8
Auditors. r•pt¥l th¥r￿. The Trushe$ are resp(xw*le 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)l￿111Y ststed in tyJT rewt. we dcs not expr￿ arty lorn of 055urance con¢hJ6iW thereon. O
iespons*ility 15 to read the othw inlumatk)n and, li so. ccffishjer thher the Clher inlorrnation Is
ma16rfaSty nconsislent the fin8ncial 61at8ments LY tyjr k￿ledge c*lain•d ￿ th• ¢4ur5e of the •udrt.
othe￿￿5* wpe8rn lo be That•￿ty rn$5%tat8d. If we bjerrtty s￿￿ rnalw￿ intM$l¥le￿es or ?￿rent m8terial
ffl155181em*nls. we we rwthr•d to delemine Vthether thi5 rf6e to • misstal¢m•nt In tha financlal
statsmpnts thwn8eNe¥. If. the haw rortorni¢d, ￿ conL*Jde Ihai Ihèro ¢8 a m*r
M*￿ternant ofthts th•r w• ryquired t¢) r•pxl Ih8t f&X.
W• Ith• to r•wt ryd.
OPINION OM OThER MATTERS PftESCR*ED 8Y THE COMPMIIES ACT 2001
hlorrnalkn glwn Tru8te••' RW fln•Kalll for Ih• ltr￿1 st￿￿￿¢n￿ w•
the TnMt¢e•' Report h*¥ boM pr•p¥•d in •Cwrdw￿tmth •pplk4t4• *•lrwknnwth.
IAATTERS ON WHICH WE ARE REQIARED TO REPORT 8Y EXCEPTtoii
W• ftclhkng tts rtyort kn r•yd ol m*l•r• kn r•l*n 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(¢ I￿8 r￿1 been fwffl by ￿,. or
the par￿1 ¢h•nW* ccthp8nyffin8￿￿ $18t•iwt8 we ncl in agreernanl wlth the rxcrto ind
r*urry', or
ha¥e not ￿Ce￿ad all the in1c￿81￿￿ and e*wat*Jn5 w• require forour •ud*. ¢r
th¢ Trusle•s *er• not •ntilled lo prepore tr*finaftc￿ stalemwis kn 8ccordwK•Yth the amdl C￿n￿nIn¥
r¢glm¢ tak* thani•ge •1 the sm¥1 cl￿p&n￿. exampws Ai weparkng tha Tru•t8es' Report and
frvrn lh• wuirwn8rtto prw¥• StrategK Rqpo
RESPONSIBILITIES OF TRUSTEES
e¥41(W mty• tulty fft thè Trust•ts' resp￿*1￿￿1￿$ sl•t•rn4nt. Ihe Trustees Bre akn lh• dlrnclors olthe
¢hvtsbl8 ￿P¥Y tor ts wrposes of ¢•yYwirty prw*n of the flwirAal
staternenls and Icrf W sabsfied IkEy gNe a Irue aTrJ ¥5￿. and S￿h irtsrnal conlrol as Ih
Trust￿ delermkne ￿ r*ce8sary lo enable the pwaratb)n of flnarKwl Stat￿ents that Jro free frt¥n milerfal
miBBtaterr*nl, ￿ather￿u8 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 Cth￿￿e 4 a win9 ¢*"scbsry. as appl￿, matter% re￿ted gtyrvJ
cem arnd using Ihe gtyog ¢¢w ¥wuntMvJ the Tru$lees either irrtend lo ￿l￿d￿￿ the Group
orthe parent chartats￿ ¢rynwyor 10 ¢¢45e ¢Yhm no afternat￿ but to do s
Pvjw 15

MERCY IN ACnON
IA COIAPANY UMifED BY GuAR￿￿EEl
INDEPENDENT AUDrroRS' REPORT TO MEIIBERS OF IIERCY IN AcTK￿ ICOKFINUEDI
AUDITORS. RESPONSIBIUTIES FOR THEAUDIT OFThE FIN￿l¢l￿L STATEMENTS
Ircffl mat•ro1 miss1•¢￿*￿[ du• lo effor, to an A￿￿tert, 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 M￿e￿Il ft￿88￿1e￿nt *hon tt exi515. MBsl*em•nts ran WriBO
fron fraud ef •rror •nd 8r• cOrts*je￿ rf. #*fiw(luafry or in th¢ •]Wè. tw r••ionably b•
lryUlWt￿, indudiry fr8u¢I. w• instqrKes of I￿￿COmpl￿￿e and re9￿8￿0n1. Wè da8*n proced￿8
line with resw1￿1￿t￿0. thdhn•d abtyrt. to ¢Jetwl M•t¢ri￿ in r05F¢L* of 1rregulwit￿1.
IrKlu(knty fra￿￿. The •xt8nl lo po¢•duru we ¥rn9ul¥th. ￿u(￿l fr•vd
d8¢ai*d bdcw.
the •ntitr,
IdenlifKalicfi and a5*￿￿n￿￿t rA th• ii5k tho•W. aThJ
tr•n8aCti￿ to ￿ri￿ thal Ih• SY3kn¥￿ r••rabw ¢*￿*1￿*Yrt.
• rNult ol th•M ** h•w w*thr•d t￿ *nd In¢tFrtN•B Ih•t mqy •xl41 within th•
ler fra￿j arKI lJ•httfied th• to k• to rv4•rth recognilb)n. In common
all a￿artI und•r ISA5 IUK) w• w• re¢whJ to pwfm procalure• to f•8F*Md to th• f16k
m•Th¥g8m•nl
Iceusing on provL•iw8 ol reoulotths Ihal had 8 dke(a •ff8d ON IP* d81erni1n￿l￿ of mater
*nounh and ¢JisclJ$urM th Iho fmwKi¥ ￿ments. TTh* k•y Jv*s *nd r•9L4JtK•n¥ we cons*Jored in thIB
¢wl•xt th• UK Ccfj)wMJs Ac( Fin￿￿￿[ Reptykng Slandwd 102 •nd UK w ￿91￿l￿n. kn •ddlkn.
we con4thrnd provis￿n 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•r*t• ry a￿d 8 m•t•riHI wrwlty. Thtt•
Incfud•d ￿a#h 8nd $8lety rrylatKrw, emplW ￿lS￿￿e￿. dats woleckn kn.
r•MLmition al rÈvenue.'
ol fflaleiial mBstatem8rt due lofr•Jd', 8rnY
I￿1￿81 entr*s aTrJ ￿h8¢ •¥u8knenls.' a$S￿ng ¥*the1￿ the luthjmenls madè kn •c¢ow￿n9 tstfftatei •re
IndKatNe of bias.. 8rtd eV8h￿n9 the tr￿sneSS ralp)nale of $iykn th￿ •r¢
IhÈ )1￿
Our audit pr￿ were *Jesyned lo VeEr￿ to rth of m•lwi* rThysfathenf in the fmanci91 stalen￿15.
T•fo9ni￿g Ihot th• rok le￿ing mtsswament d* to 15 hp3h¢r than Ihe Itsk of Mt
16

MERCY IN ACTION
IACQMPANY UMrrED BY GUARAKr
INDEpEND￿AUDITORs. REPORT TO THE MEMBERSOF IERCY IN ACTION IC01￿vED)
Mkirepr￿en18ti¢rtS t<throuph tr￿$￿. Thwe iil*renl the audt pf￿￿1￿r0$ perfowmed and lh8
further ￿0Ved Yh*h •TrJ regul*￿$ is from the •¥ents and trar*acti￿5 r•fiECted In tho
A fvrthw ol lor the a￿lit d Ihe fin￿1 lrtated vn the Flnan¢l•l
Audilor¥' ryrt.
USE OF OUR IIEPORT
Thil r•pNI mBd• * lo th corrywrfs 4& • t*. Twmh Gk•pt•r 3 of Part 16 dth?
Cc¥np8nvJ¥ Act 21XE. to the clw#aWx ¢￿p•￿* tru5t•es. 05 • W. P•rt 4 ofthe Charlie8 (Attounts
R8porl41 ￿•0￿?￿)￿1 2CQ8. Our *Ait h•$ b••n und•1￿￿ 80 that ￿ m¥trl Btata to the CL¥npanYI
tsultev matiers ar• r•qulred to $lat• to them In an Auditor5. r•port no other purp￿•. To th•
lulb5t •xl¢mlp•rynrtted ty l**. w• do not accepl or assumo r•$p￿4￿"￿tyts •rwo CA￿lh*n Ihè cL¥np•ny *r
s m•mb•N. as • Wi. forcw *dittM>rK fvrthi• IP• fjplnloro wè hmfNm•d.
ChrMoph•r Tt*ththwn MA FCA 1S•h5Dr*tst￿ry￿IIIo1j
for *nd on bthalfof
Blshop Fl•ffllng Audlt Llmlt•d
h8rtered Ac(ounl•rt•
ststuturyAudittys
10 T￿PEo Ba
grl¥tc4
8S16FL
D•i•.' 18 May 2028
P•3• 17

ERCY IN ACTION
IA COMPANY UMITEO BY GUARAMTEEI
CONSOUDATED STATEIAENTOF FINAMCIALACTMTIES 1￿cORPoRAnNG 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
Cho￿table 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 ÈXPEN￿uftE
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• r￿t•S on ptye8 24 to 42 lorn pwl dth¢selkn¥ri•l sl*merd•.
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•W￿hth
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 ¢¢¥n￿ny*￿ Int￿•j toexempkn from audt unders•S￿477 ￿1h* Coftw*sNx* 20Cfj.
478 ofth• Acl 2C¥A.
Htrw•w, an 151 oltha 2011.
Th* TNst••i th•w rtsp¢ns￿e$ IM of lh• Ad M•p*t 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 GuARA1￿EEl
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 unrttt￿fed
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 ￿￿1￿0(¢4 iHu• fnMt••lw￿ dgn•d on IP*rbeh￿I by.
RDav
TNsto•
The n¢*es w pagu 24 to42 Icffli pwl olthHe #td•mU￿.

MERCY IN ACTION
IA COPAPANY Um￿E0 BY GiIARANTEE>
CONSOUDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDEO 31 DECEMBER 2025
2025
2024
CASH FLI)WS FROM OPERATING ACTivmES
N•t￿￿ in0￿r$I￿￿ ac*¥￿88 Inc40 161
239,661
72,214
CASH FLOWS FROM IPIVESTINQ ACThryTiES
t7.95BI
18.359)
NET CASH USED IM INVESIWG ACTMT*8
17,9581
16.JS91
CASH FLOWS FROM FINNWANG AcnviTIES
R•p•ym•nts ¢f btyrtyvlng
R•p8ymen16 d finwrrto lewes
Hlre purch41• ht¢f*St p•Sd
146,0001
145.ocnl
15.0421
15831
112161
17h801
NET CASH USED IN FINAN￿110 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 sl*tw*

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¢r*d is 11 Fox¢¢l¢A%vwe. Pt•sedwi *Jth 8￿. &A2 8SF.
ACCOUNIING POLICIES
2.1 BASIS OF PREPAPATION OF FAIAN￿AL STAYEIIEWTS
R•purt¥￿ by ¢hwii*5.' Sl•tamert ol PiactKfr lo charili85
prep81ing accord￿¢* Fwon¢W R¢p¢rtffig Skndard ap￿1¢*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•s*s lknbllttl••
olidale ffn•Ki•l 8latM)érts ￿ th• Ccthp•y •r*l its IiJbshf•y uThJBrt•k*¥. Th• rniu## ol
the ar• Mn¥*Jal•J ￿ * lkne baw.
Th• cimwy tth•n adv¥1￿ •x•7Wkn •I￿j wd•r 400 of the C¢Jmwl
2￿6 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• hc*ls suifKlenl fuTrJs to mlvaate wathst the gl any rf inwne. Th* TN¥teo¥ •wr
[l￿￿n9 IhB financknl 8 r•Juhr bawl and conskjer Ihty we ￿ 4 r81lll•Tht
pothtn to m￿80¢ 1oMu¢th risk*. Thé T￿￿*•• of IAW In *thJn cw confm Ihat th¢y
i•tlsf*d thal Mèrtykn A¢tion r￿•￿¥ a tuwm.
Th• h."
Commthd givinq and ILwbdir¥J.
StruGbJral ￿rgan￿1￿￿ 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• •r*l Ihe ollr*LYno rtteNat4• can be meuured relHbty.
bdwt¢• recthd lof specdk pwpoa•5 I￿1 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 rrf￿pt,
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 Ir￿￿d￿ ot vahjakn •r*J f•¢tsJTOMd ts ￿Orn• wh•0 Ihty
Ir*tyn• 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 web*bl¢ Ihol • tsansfer of eeonon* berwffts b• r•wir•d in f•ltknm*nt •nd
tr¢ •mount of Ihe can b• meuured rdth. Eyndrtw• th ¢ts*1￿11￿I by actiwty. The co￿8
cl each we mad• t¢l•l ol dirtd colts and shar•d Costs, ind￿JIng SUFPOrt colts
InVO￿ed und*tskty •*ch AdNty. D*ectCC4ts attr￿￿•blO 10 4 are alhxaled dirKIy
to Ihat 8cli¥ity. Shared C￿18 whKh ¢￿In1￿￿e to rnrx• then and support whiGh •w•
not attrit￿ to a SIng￿ a¢lW or• •wortiw•J botr**en 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 w*J Ir*kth• ¢o*ts ol•ll lundr* arAMkn e¥ent8 aThJ rthcharltabla trAdirvJ.
Explnditure M ch•rttabte acim)￿ l& ￿Kurred ￿ ¢*ecUy whi¢h luth•r th•
Grnrts p*y*bk* 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 conth1￿8 wlwch hm b••n at the y•ar •nd •r• not*d
commknient. txrt not exFenthlure.
Al exF*ndRwe bs Inclus￿ ofhrvc4ym￿ VAT.
2A GOVERNMENT GRANTS
Go¥err￿ent grants to tsn￿o ffix•d ass•ls tr*a•d as deferrnd I￿Orne and r?￿Sed io
th• Cons0￿"dated ¥tal￿#t of fln•rthl ty¢1￿ w the ccthwetion of the rekvanl perfomiance.
r￿￿ted cond￿Dr$. Olhw tyants that ** subj&1 lo perfomiarwelat•J eonditbons are cradrted to
CMs¢lvJ•led statwnent olfinarwl ￿t￿RieS 8$ the grant woceeds are r￿e￿I. Grnrt8 rec8i¥*d
10 the r•v¢¢w r¢¢o¥kn) •¥th1 recoanwj as alth￿ty.
P8g• 25

MERCY IN ACTION
IA COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ￿N￿c￿LSTATE14E￿T5
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 mr*J¢l, twgli
fixed 888ets are m8asur&J ot ewt les• *JwKL41Th) *y •ccurnu￿ted knp•trm•nt
ks58s. Al costs incuryed to br¥w g I￿j1￿48 f￿j asset ￿t0 wothir¥J tonddb?n b•
cluded th th¢ m*45ur•mintd
Depr•claI￿aTr ra dwged 80 88 b) ¢C4t ￿ Iwgibf¢ lfjx•d •sMts i•M rnBhlud val
IWr•sttm*ed 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 subwuèntym￿Ur•d At hir v&lu¢ * th• B•ty￿• iho•i d#t•. up￿55 th• valu
ol be measwqd ielHbty ￿ whth ca6• Thasur•J at ￿11 l•u imp*rm•nl In¥e¥tynent g￿nI
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 wvMI￿I0rInPalrnwrt.
18 STOCKS
sto¢ks *• volu•d 4¢ th• ol wsl and net ¥￿0 Aftw m*king du• illtrw•n¢• lor
4)tysd•t• ond $Ity￿a¥￿9 •to¢ks. C051 wKbA•• ￿ dir¢d ¢o5t¥ qrvj an aFgropriale cl fL¥ed
19 DEBTOR3
T￿de 8ThJ cdhw deblorl we rnc(*jr￿8rt 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
Lthlb•s ￿ reccoJni88d twhen Iher• Is at the BthrK• •heÈt d•te Tesull ol a p•tst
ownl. prob8tAe tha¢ a Ir8nskn ol eCOr￿lE bentfft be setuemert and tho amwnt
LknblhO¢s Xe re¢oort*ed at •noun¢11ot lh• anikapateB ti *iU pay to aeltto the
the arrKI￿1 (t h•$ al ftrflh• wjs mu¥l pr￿d0.
èffect ol th• of morwy is m•lw&•l, Ihe bas•d ￿ th¢ we￿nI of Ihox•
Jnts, dh¢ounW •t tro pre4fy* rnt• Ihal rnllera8 the to th• li•bllW. Th•
I￿￿¢* ¢o•t.
112FINANCIAL INSTRUMEKrs
Th• ¢￿p8￿Y thd•d to wty th• S•¢tbx 11 'Buk FI￿￿ In¥trumentB' of FRS
102 to All al It• fm¥Ki•l IMlrnmert•.
The C+ynpJny hu •l•ct•d to ar•ty th• Me•sw￿￿11 IFRS 9 Finand•l
In•b￿nIS (•* •J¢pted bytm UK Efidty8unerA Bowdl ¥•lh the requirements c4 St<tlon8
11 an¢J 12 4md th• crtherpI•mnt￿ raqw￿8rts dFRS 102.
Fknwial th•trtrn•nl¥ •r• r•¢ffjnlxd In Coiwwrfi Slatemerd of FknarKlal Politty￿ th•
Fkn•rKW •M•¢¥ •nd olllrt rnt •nwnts prn¥￿ted in tho finandal •l•t•m8nts.
then ther• M a •thcoabl• rwt lo off th• r8coqrM•d and thw•l• ￿ knt•Trt*￿ to
e8sK fin•rrti&l aM•l#, irthl• tr•Y• alher d¢bttys. cè6h baN( bal•￿e& ar• iThtia
m•#$ur¢d •t ihow pri¢e l•JlusbJ fu tmsaekn costs except kn ihe initial measyremenl
cl fina￿ka1 assets that ale 5tsbseq￿ measured al lair Val￿ through pmfrt and lossl ond Irè
¥ubsequenUy c8iried at their amrlisod wst U5iT¥J the affedi￿ irtse51 mdh¢xl, les$ •nyww8ion for
knpoirmènt. Unle85 the wr•ng*nent rAw$￿tUteS a transac1h￿. where th8 transK¢￿￿ 18
m•a•ur•d at pru¢rf wfue of thp fubJ¥D racetrfs dwthled 81 a rnta of inleie5t
"8counlir¥J ra ¢)m*l¢d Where ￿Tect of disc4j￿1￿ry 1$ The CompanlB cath
equl¥alents. tr*Je and rn￿t ¢Ahef dekn dKwJ w*h the OpWat￿ 0rl& fall kntsj thi$ ¢ateo)ry of
f￿an¢1a1 ythments.
B•$¢ finar*hl 14JlRi•5
Anandal labil￿E5 and eq￿￿$tI￿nerf0 S￿ ￿(￿lI￿j to the sthtance clth• cortrxtual
anangements Èntered knto. An eq￿1 lrtstn￿enI is ty ccfitracl IhBI ￿>Jer￿S 0 r85i**l intW891 ITh
Ihe a58ets ol lh8 C(thpany after Ihe ol au wili1￿5.
Page 27

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 fir13￿1￿ li￿lf*es, incknje t￿Je 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 I￿￿kI*S that •ra sthgqtthty measured at fatr Ydhje throuoh profil and
551. When I￿5 C￿￿￿t￿leS a linancng IwsxtK)n, debt In$bWn￿1IS measur•d al Ihe
pres•nt ¥alw fulwe paymw16 rflsc0un￿j qt a r810 cl Interelt. th8C4yJW l• tsm*ttod
melw.
Tr•de cred*orn w• ¢*lbJ8thx4 tts poy *KI lh￿ hth* be￿ acqulr&a h lh• ordin•ry
t￿Jr8e ol busin888 &upr*¢rn. Tr>d¢ crediitys ¥• d•sWie•J as a￿¥•nI bBtiilli88 rf Ihe P￿en1
￿?1. If Ml. they r¢w•senl non4urrenl Ik*ilth. T￿¢ creditors •• Initi￿
tttogni5•d at Iheir transact￿ aThJ sub%wuenlty we rne8swed al amorti￿d cost u$lng th
•ffecbve int¢resl m¢th¢d. Qmrtt￿ where th• •ffKI c4 d￿coUntI19￿5 Immaleri￿.
2.13 FINANCE LEASES AND HIRE PURCHASE
••v•ts ￿•815 •¢tyir•d tyf•wnc• ar• dqprecwled 0￿r the SI￿rt•r of lhe1t8￿ lemi •nd thotr
umlul H¥*$. A$8•¢1 84uity4 by hirè doprwaw *Mr Ihwr uwfijl I'vos. F￿nce kryase•
Ihos• Ytheit •ub6tanliafy al ol the ben•fft8 and risks are •8wm•d by IhÈ Group.
QbbB*ons iu¢h wreEm•nts we in cr•ditry5. ol the finar￿ ch¥9è gmocatad lo
lu￿re The hrwrte elemert ol th• renld Pa￿￿1 18 ch•t9ed 10 th¢ CoMc4'(klod Slalem￿l
of fin•rKwl •0 u to pro*J¢e • const4nl F•rbJr rat• Lrf on Ihe obl¥•ti
C￿14nd￿￿j In e•chpw*4.
114 OPER4TING LEASES
Renl818 paid ￿ler cpoialtry knases ar• dwrged to lh• oflhwci•f •stMt
• Étrw9h¢.￿no bat* ¢Mrth¢ l••se t•mk
115PENSIONS
*noLvts p8yabl• byth Grrwtothe r•yclcllhe y4•r.
1,10 FVND ACCIMJKnF4fj
G¢ner•l funds We UnT￿n¢1•Ll fvTrJ8 We ayalable for w at the diEU8t￿n of Ihe Trustets
rthernnce of obl0th￿ of fv Gw •nd hrni n¢4 be•n thsigr•ted lor othw
Restrktsd f￿d$ ar• ftThls we t• b¢ used In atettrdanet ￿th reBtridcns knposed by
dDnor5 u whkh been ra￿d ty Ihe Gw fc* p4KPQse&. The c0515 Ot Rising 8
•drn￿l$1ernry lunds are ¢￿ge￿ 4*n5t the spth fvfvj. Tts affl each restrtt•d
fvnd Th set in nGle¥ lotheffi￿Cl￿
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
Don*b)
639.994
200,45T
•40A51
T22.682
TOTAL 2024
612,1*1
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 FINIAC￿L 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
Tot*1
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$rJ
To¢•1
fvr
2024
Shop rat•s
PETFV4 Twlwf c￿1$
PETRP4 c4P*co
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
AN￿Ys1$ 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 P￿f•￿4
8uTrJry ￿P•r￿•S
nls lundrthh
Infc￿8tion technc4
11,010
22￿n
4.433
4A74
5,735
8,451
3,057
14,697
12.1n
Gle•nlng
Blrkk f••s irt•rMt
3￿60
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
IIKI￿d in lh• •brfv?we ve¢kMdwcy •nd severn￿• pwents É27.15412024." Nill.
The ridund•rw Ix>th ryl•t• to • r•sIructr￿n9 of th• ch￿11• ••NK•s duwrtj tho ￿er.
muttity lrt thè lemiinal** cl 4 rd#. Pawn¢rt• C4Jryrise r•dund¥Ky nolKe pay. No
fwther redu￿￿6¥Co3ts are ontlclpated.
Group
2025
No.
Comp•ny
2025
Compèny
2024
2024
Em￿0Yea¥
189
15
Th¢ key m•nag•ment F*r80n￿l ol Ihe Chwty Tr401￿ Iwfro th) not Thmurwralion
Ihwr rcle B8 a Trusleel. th• CEO H8ad ol R•tsi. Thelolal aTh￿U￿t ofemF4wb¢r*fts lknctudinp
Employer pen¥lon ih•w to th• ChAr*y
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
d￿tr￿S
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 2￿25
9317
12.871
103.032
Nrf BOOKVALUE
Al JI D￿eMber 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 FINANc￿L 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
I2￿3•
fj.940
Al 31 O•cwnb•r2ty25
9,317
1083
7869
18,179
NET 8OOK VALUE
Al 31 0￿￿b•[ 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•1￿￿*4￿ • sub•thryundorfaklno alth• Cc¢npw*K.
N•rn•
Comp•ry
numl)•r
R•olrt•r•d tsffk• or prfn¢tp•l Prfn¢lp•t •¢tfvlty
pl•c• of bU￿n￿l
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
1￿y
The￿n￿¢1￿ althe ￿r￿e.
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*
Olher4*blor*
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•￿ ir￿￿d•d •bM * tPb8 Cuwthrus Busine55 tntsryuptknn Loan Schwn•. The b)•n
t•nn w48 ov•r S *ith rep• ￿$t￿Men15 ¢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
237￿1
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
0￿mb￿r
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
A￿on 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 $TATEMENT8
FOR ThE YEAR ENDED 31 t>ECEMBER 2025
I& STATEMENT OF FUNDS ICONnNLEDI
R¢slrxtsd rol*e lo OtherProixts. Potr• w¢iéctand CEBU in Pl¥lw&
C•bu PffjJècts
The purr*)8e of this fuths M lo support MiA'I c4Jmrr#tnwit 10 chbjren fwnth¥ In tht p￿￿￿￿¢>. 550
(*il(trw 6UPPtyt•d thr¢Jugh Bchcd arwl cc48ge. thre8 chthJren'8 Pthi88 carknq for abwKIM•J an
PETIIA ProF•ct
Acllon Pwtry
Our Pinlry loodb•r*s hryAeWdB slrwing to KC818 ¥￿1 quatty, loc<1 on
ktyb•sL8. Ow wciicls wpptyt vAth dothing. lur￿. good•.
Olh•r PrnJ•¢i•
Olher prw r¢lw$ 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 ￿l￿terS kn the 2025,9 f*a kn Jth)• and
ThphooTr TIM Nry4wnber. The cl the wl li to r•wr WKI r•pl*• lh•
oh￿r￿s and In1ra￿￿1¥re MIA Ih•fym￿Kffi.
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 ClIAl￿sIN 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 PURcH￿8E ANO FINAIICE LEASES
n&ThJm ktto• Fw•Thts uTrJer l*e 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 incl￿1&￿ in
Page 41

MERCY IN ACTION
IACOMPANY UMITED BY GUARANTEE)
NOTE3 TOTHE FINANCIAL STAT￿ENTs
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 >•
L*t•rthw S
715.279
677.589
715.279
I279￿54 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
t*JrirvJ the ￿T. the chwtyenlered ￿the lobx'r*J *llh relat&a p•rt*8'.
LI￿0 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• ath*i88. £78,C¢8 P024.. 60,Wl.
out￿￿1n9 at ts ￿￿•Th￿.. £Nll12025". 1,7351
CONTROLUNG PARTY
Th*f• l¥ no p*ty.