Company registration number.. 04378696
Charity registration number.. 1096919
The East African Missionary Society
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 28 February 2025

The East African Missionary Society
Contents
Reference and Administrative Details
Trustees, Report
2to4
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8t017

The East African Missionary Society
Reference and Administrative Details
Trustees..
MrDWatt
Mrs R Watt
Rev S Thomson
Mrs J Sawyer (appointed 28 August 2025)
Mrs D C Richards {appointed 5 September 2025)
Secretary
Mrs R Watt
Charity Registration Number
1096919
Company Registration Number 04378696
The charity is incorporated in England and Wales.
Registered Office
Southcombe House
Salcom1￿ Regis
Sidmouth
Devon
EX10 OJN
Independent Examiner
Mr Philip Whitlock
Independent examiner
Kepple Gate
Higher Ridgeway
oitery St Mary
Devon
EX11 1TJ
Bankers
Lloyds Bank
Harrow
286-288 Station Road
Harrow
Middlesex
HA12EB
Page 1

The East African Missionary Society
Trustees, Report
The truslees, who are directors for the purposes of company law, present the annual report together
th the financial statemenls of the charitable company for the year ended 28 February 2025.
Objectives and activities
Objects and aims
The objects of the charity are the advancement of the Christian faith in East Africa and beyond.
The Charily seeks to achieve its objectives by raising funds for the "East African Missionary Society"
in Uganda which is a Ugandan regislered company (the "Company"). The Christian principles of the
Charity as set out in its Memorandum and Articles of Association are mirrored in the Memorandum
and Articles of Association of the Company.
The Charity monitors the aclivities of the Ugandan Company and provides advi￿ and support through
regular communications and through two of its Trustees who are directors of the Ugandan Company
and visit Uganda on a regular basis when travel restrictions and health considerations permit. The two
trustees fund their expenses themselves and thus their visits are at no cost to the Charity.
Public benefit
The trustees confimi that they have complied with the requirements of section 17 of the Charities Act
2011 to have due regard to the public benefit guidance published by the Charity Commission for
England and Wales.
Page 2

The East African Missionary Society
Trustees, Report
Achievements and performance
This was a year of steady gr0￿h, both in financial terms and also in raising TEAMS profile.
Fundraising events were both popular and successful. The annual August Bank Holiday Monday
"cream teas in the churchyard" event was particularly well patronised raising almost £900. The first
attempt at staging a Burns Night fundraiser on 25th January 2025 attracted 70 guests and. judging by
the compliments- should also become an annual eventl A lavish 3 course traditional Scotlish meal
was laid on, the Haggis was piped in and then traditionally addressed by Revd Bruce Thomson one of
TEAMS trustees. Afler the meal a ceilidh was great fun, enabling many of us to shed some of the
calories absorbed earlier in the evening! This event raised an amazing £9351
3 Trustees (Duncan and Rosalind Watt and the Revd Bruce Thomson, together with volunteer Geoff
Purkiss visited TEAMS Uganda in June and participated in prison and hospital visits, as well as
lending a hand with maintenance and general administrative matters. The charity is not able to afford
to pay for such visits so each traveller must fund the costs themselves. Bruce & Geoff successfully
raised considerably in excess of the costs which were generously gifted to TEAMS. This new
fundraising attracted new supporters from other parts of the country, land in one case Canada!).
Some of these new people have now become regular supporters of TEAMS.
The Sanctuary church on TEAMS Uganda's main site close to the large city of Gulu, has experienced
increased growth during the year requiring a second, and latterly a third, Sunday Servi￿ to be started
lo cope with the growing congregalion. In turn, this has led to the introduction of new programmes,
notably Love in Action - a community Outreach project. Volunteers from the church community give
their time in the local Community to help the vulnerable, sick, and needy people. TEAMS pays for any
consumables., the church vol unteers give f reely of their time.
During the year, consent was obtained from the Minister for Prisons in Uganda to commence a new
Prison Ministry programme. This weekly programme is proving popular with the Main prison's
inmales. A service is held once a week with about 150 regular inmates who are keen to learn more of
God's word. TEAMS assists in practical ways by funding the purchase of soap and toiletries as funds
permit.
Financial review
The results for the year and the charity's financial position at the end of the year are shown in the
attached financial statements.
Plans for future periods
Structurei governance and management
Nature of governing document
The charitable company was incorporated at Companies House on the 21 February 2002 and
registered with the Charity Commission 8 April 2003 and is governed by its Memorandum and Articles
of Associalion dated 21 February 2002, amended 29 January 2003 and 10 August 2011.
The Trust is managed by the board of trustees, which meets on a regular basis.
Page 3

The East Afrlcan Missionary Society
Trustees. Report
Slatement of trustees, re3pon8lbllitles
The trustees {vtho are also the directors of The East African Mis8lonary Society for the purposes of
company law) are responsible for preparing the trustees, report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice), including FRS 102 'The Financial Reporting Standard applicable in the
UK and Republic of Ireland" The report and account$ have been prepared in accordance with the
provisions in the Companies Act 2006 relating to small companies.
Company law requires the trustees to prepare financial statements for each financial year. Under
company law the trustees must not approve the financial statements unless they are satisfied that they
give a true and fair view of the state of affairs of the charitable company and of the incoming resources
and application of resources. including its income and expenditure, of the charitable Company for that
period. In preparing these finan¢lal statements, the trustees are required to:
select suitable accounting poli¢ie$ and apply them consistentty-
observe the methods and principles in the Charities SORP.,
make judgements and ests'mates that are reasonable and prudent.,
state whether applicable accounting standards, comprising FRS 102 have been followed, subject to
any material departures disclosed and explained in the financial statements", and
prepare the financlal Statements on the going concern basi$ unless it 1$ Inappropriate to presume
that the charitable company will continue in business.
The twstees are responsible for keeping proper accounting records that can disclose with reasonable
accuracy at any time the financial position of the charitable company and enable them to ensure that
the financial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the charitable company and hence for taking ￿asOnable steps for the
P￿ventIon and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information
included on the charitable company's website. Legislation goveming the preparation and dissemination
of f5nancial statements may dtffer from legislatlon in other jurisdlctions.
Small Companies provlslon ststement
This report has been prepared in accordance with the small companies regime under the Companies
Act 2006.
eis
The annual report was approved by the trustees of the charity on .
by:
Mrs R Watt Company secretsry and trustee
Page 4

The East Afrlcan Missionary Society
Independent Examiner's Report to the trustees of The East African Missionary
Society ('the Company,)
I report to the charity Irustees on my examination of Ihe accounts of the Company for the year ended
28 February 2025.
Responsiblllties and basis of report
As the charity's trustees of the Company (and also its di￿tOrS for the purposes of company law) you
are responsible for the preparation of the accounts in accordance with the requirements of the
Companias Acl 2006 ('the 2006 Acl.).
Having satisfied myself that the accounts of the Company are not required lo be audited under Part
16 of the 2006 Act and are eligible for independent ex8min8tion, I report in respecl of my examination
of your charity's a¢¢ounts as carried out under section 145 Df the Charities Act 2011 ('the 2011 Act,).
In carrying out my examination I have followed the Direclions given by Ihe Charity Commission under
. section 145(5llb) of the 2011 A¢1.
Independant oxamlner's statement
I have completed my examinalion. I confirm that no matters have come to my attention in connection
wilh th8 examinalion giving m& cause to believe..
1. accounting records were not kept in respect of The East African Missionary Society as required
by section 386 of the 2006 Act: or
2. the accounts do not accord wilh those records,. or
3. the accounts do not Gomply wth the accounting requirements of section 396 of the 2006 Act
other than any requirement that the accounts give a 'true and fair Vie￿ which is nol a matter
considered as part of an independent examination,. or
4. the accounts have not been prepared in accordance wlth the melhods and principles of the
Statement of Recommended Practice for accounting and reporting by chaflties [applicable to
Charities preparing their accounts in accordance with the Financial Reporting Standard
applicabje in Èh& UK and RA￿>¥C ol Irejand {FRS 902)?.
I have no concerns and have come across no other matters in connection wlth the examination to
which allenlion should be drawn in this report in order to enable a proper understanding of the
accoun
to be reached.
Mr Philip Whitlock
Independent examlner
Keppl8 Gate
Hlgher Ridgeway
Ottery St Mary
Oevon
EX11 1TJ
Page S

The East African Missionary Society
Ststement of Flnancial Activities for the Year Ended 28 February 2025
(Including Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Unrestricted
funds
Restricted
funds
Total
2025
Total
2024
Note
Income and Endowments from:
Donations and legacies
Fundraising
Investment income
19,817
2,435
307
23,327
43,144
2,435
307
27,954
1,408
Total income
22,559
23,327
45,886
29,362
Expenditure on:
Raising funds
Charitable activities
(1,590}
15,526
(1,590)
31,579
161)
35,738
16.053
Total expenditure
117,116
16.053
33,169
35.7991
Nel incomel(expenditure)
Transfers be￿een funds
5,443
1,199
7,274
(1,1991
12,717
16,437)
Net movement in funds
6,642
6,075
12,717
(6,437)
Reconciliation of funds
Total funds brought fomard
Total funds carried forward 14
29,249
6,632
35,881
42,318
35,891
12,707
48,598
35,881
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2024 is shown in note 14.
The notes on pages 8 to 17 fom an integral part of these financial statements.
Page 6

The East African Misslonary Society
(Registration number: 04378696)
Balance Sheet as at 28 February 2025
2025
2024
Nole
Currenl assets
Debtors
Cash at bank and in hand
3,180
46,060
49,240
4.249
12
36,499
Creditors: Amounts falling due wilhin one year
13
642
618
Net assets
48,598
35,881
Funds of the charily..
Reslricled income funds
Reslricted funds
12,707
6,632
Unrestricied Income funds
Unrestricted funds
35,891
29,249
Toial funds
14
48,598
35,881
For the financial year ending 28 February 2025 the charity was entitled to exemplion from audit under
section 477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities:
The members have not required Ihe charity to obtain an audit of its accounls for the year in
question in accordance with section 476., and
The directors acknowledge their responsibilities for complying with the requirements of Ihe Act with
respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the special provisions relating to
companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The financial stalements on pages 6 to 17 were approved by the trustees, and authorised for issue on
J.q/i!IAs. anol signed on their behalf by:
rDWati
Trustee
The notes on pages 8 to 17 form an integral part of Ihese financial statements.
Page 7

The East African Missionary Society
Notes to the Financial Statements for the Year Ended 28 February 2025
1 Charity status
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not
have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards
Ihe assets of the charity in the event of liquidation.
The address of its registered office is..
Southcombe House
Salcombe Regis
Sidmouth
Devon
EX10 OJN
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all the years Pfesented, unless otherwise
stated.
Statement of compliance
The financial slatements have been prepared in accordance with Accounting and Reporting by
Charities.. Statement of Recommended practi￿ (applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102>) (issued in October 2019) (Charities SORP IFRS 10211, the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 102) and the Companies Act 2006.
Basls of preparatlon
The East Afr￿Can Missionary Society meets the definition of a public benefil entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless othe￿iSe
staled in the relevant accounting policy notes.
Golng concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as
a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by
the charity.
Exemption from preparing a cash flow statement
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not
included a cash flow statement in these financial statements.
Page 8

The East African Misslonary Society
Notes to the Financial Statements for the Year Ended 28 February 2025
Income and endowments
All income is included in the statement of financial activities when entitlement has passed lo the
charity, it is probable that the economic benefits associated with the transaction will flow to the charity
and the amount can be reliably measured. The following specific policies are applied to particular
categories of income..
Income from donations or grants is recognised when there is evidence of entitlement to the gift,
receipt is probable and its amount can be measured reliably.
Legacy income is recognised when receipt is probable and entitlement is established.
Bank interest is recognised when credited to the account.
Income from donated goods is measured at the fair value of the goods unless this is impractical to
measure reliably, in which case the value is derived from the cost to the donor or the estimated resale
value. Donated facilities and services are recognised in the accounts when received if the value can
be reliably measured. No amounts are included for the contribution of general volunteers
Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of financial
activities to which it relates..
Costs of generating funds.. This comprises of all expenditure incurred relating to the services provided
by the charitable company.
Charitable expenditure.. This comprises all of the expenditure incurred for charitable purposes and
donated by the charitable company to other registered charities or churches whose objects are
consistent with those of the charitable company. and to individuals whom the Trustees deem it
appropriate and the donation is consistenl with the charitable company's main objectives.
Support costs.. This comprises of central costs including salaries, premises and other expenses
relating lo the running of the charitable company.
Governance.. This comprises all the costs associated with meeting the constitutional and statutory
requirements of the charitable company.
Other expenditure includes all expenditure that is neither related to raising funds for the charity nor
part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly lo that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consislent basis.
Page 9

The East African Missionary Society
Notes to the Financial Statements for the Year Ended 28 February 2025
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Acl 2010
and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains
received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are
applied exclusively to charilable purposes.
Tanglble fixed assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated
depreciation and impaimient losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to wrile off the cost or valuation, less any
estimated residual value, over their expected usef ul economic life as follows..
Asset class
Fixtures and fittings
Depreciation method and rate
25 /0 Straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of
an individual asset. an estimate is made of the recoverable amount of the cash-generating unit to
which the asset belongs.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits. and other short-term highly
liquid investments that are readily convertible lo a known amount of cash and are subject to an
insignif icant risk of change in value.
Fund structure
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's
purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through
the terms of an appeal, and fall into one of sub-classes.. restricted income funds or endowment
funds.
Page 10

The East African Missionary Society
Notes to the Financial Statements for the Year Ended 28 February 2025
Financlal Instruments
Classlficatlon
Financial assets and financial liabilities are recognised when the charity becomes a party to the
contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contraclual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in
the assets of the charity after deducting all of its liabilities.
Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaclion
costs), except for those financial assels classified as at fair value through profit or loss, which are
initially measured at fair value (which is normally the transaction price excluding transaction costs),
unless the arrangement constitutes a financing transaction. If an arrangement conslitLStes a financing
transaclion, the financial asset or financial liability is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only
when there exists a legally enforceable right to sel off the recognised amounts and the charity intends
either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows
from the f inancial asset expire or are settled, b) the charily transfers to another party substantially all
of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained
some, but not all, significant risks and rewards of ownership, has transferred control of the asset to
another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged,
cancelled or expires.
3 Income from donations and legacies
Unrestricted
funds
Genoral
Restricted
funds
Total
2025
Total
2024
Donations and legacies.
Gift aid
Donations
7,883
11,934
7,883
35,261
43,144
4,249
23,705
23,327
23,327
19,817
27,954
Page11

The East African Missionary Society
Notes to the Financial Statements for the Year Ended 28 February 2025
4 Income from fundraising
Unrestrlcted
funds
General
Restrlcted
funds
Tolal
funds
Total
2024
Fundraising.,
Events and activities
2,435
2,435
2,435
1.408
2,435
1,408
5 Investment income
Unrestrlcted
funds
General
Restricted
funds
Total
2025
Total
2024
Interest receivable and similar
income,.
Interest receivable on bank
deposits
307
307
6 Expenditure on raising funds
a) Costs of generating donations and legacies
Unrestricted
funds
General
Restricted
funds
Totsl
2025
Total
2024
Note
Fundraising costs
1.470
1,470
b) Other costs of generating donations and legacies
Unrestrlcted
funds
General
Restricted
funds
Total
2025
Total
2024
Note
Office costs
120
120
61
Page 12

The East African Missionary Society
Notes to the Financial Statements for the Year Ended 28 February 2025
7 Expenditure on charitable activities
Unrestrlcted
funds
General
Restricted
funds
Total
2025
Total
2024
Note
Activities in Uganda
Support costs - office costs
Governance costs
14,631
120
775
16.053
30,684
120
775
34,939
61
738
15,526
16,053
31,579
35,738
Page 13

The East African Missionary Society
Notes to the Financial Statements for the Year Ended 28 February 2025
8 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity
during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the
year.
9 Taxation
The charily is a registered charity and is therefore exempt from taxation.
10 Tangible fixed assets
Fixtures and
fittings
Total
Cost
At 1 March 2024
2,776
2,776
At 28 February 2025
2,776
2,776
Depreciation
At 1 March 2024
2,776
2,776
At 28 February 2025
Net book value
2,776
2,776
At 28 February 2025
At 29 February 2024
11 Debtors
2025
2024
Other debtors
3,180
4,249
12 Cash and cash equivalents
2025
2024
Cash at bank
46,060
32,250
Page 14

The East African Missionary Society
Notes to the Financial Statements for the Year Ended 28 February 2025
13 Creditors." amounts falling due within one year
2025
2024
Accruals
642
618
14 Funds
Balance at
1 March
2024
Balance at
28 February
2025
Incomlng Resources
resources
expended
Transfers
Unrestricted funds
General
Main general fund
Restricted funds
Prison Ministry
Mission trip 2024
Child fund
Love in Action
Mission trip 2025
Borehole at CooPe
Education at CooPe
SEAMS
TEAMS microfinance
29,249
22,559
{17,116}
1,199
35,891
352
5,140
825
350
13,425
1,755
1,100
80
300
{40)
(10,4231
(2001
(275)
(5,040)
312
6,482
150
(1,199)
775
75
8,385
1,755
1,100
{75)
300
6,632
16,053
1,199
12,707
Totsl funds
35,881
45,886
33,169
48,598
Balance at
1 March
2023
Balance at
29 Fobruary
2024
Incoming
resources
Resources
expended
Unrestricted funds
General
Main general fund
42,318
18,931
(32,000)
29,249
Restricted funds
Mission trip 2024
Pastor Charles
Child fund
8.871
1.060
500
{2,389)
{1,060}
1350
3.799
6,482
150
10,431
6,632
Page 15

The East African Missionary Society
Notes to the Financial Statements for the Year Ended 28 February 2025
Balance at
1 March
2023
Balance at
29 February
2024
Incomlng
resources
Resources
expended
Total funds
42,318
29,362
35,799
35.881
The specific purposes for which the funds are to be applied are as follows..
Prison Ministry - funds received for the Prison Ministry Programme in Uganda
Mission trip 2024 - funds received received to cover the costs of the 2024 visit to Uganda
Child fund - funds received for the Child Support Programme in Uganda
Love in Action - funds received for the Love in Action Programme in Uganda
Mission trip 2025 - funds received received to cover the costs of the 2025 visit to Uganda
Borehole at CooPe - funds received lowards the costs of providing a borehole in the village of Ayac in
CooPe district
Education at CooPe - funds received towards the costs of establishing a school in the village of Ayac
in CooPe district
SEAMS- funds received from the sale of items made in Uganda under the SEAMS project
TEAMS microfinance - funds received lowards the set up costs of the TEAMS microfinance proje¢l
15 Analysis of net assets between funds
Unrestricted
funds
General
Total funds at
28 February
2025
Restricted
funds
Current assels
Current liabilities
36,533
642
12,707
49,240
642
Total net assets
35,891
12,707
48,598
Unrestricted
funds
General
Total funds at
29 February
2024
Restricted
funds
Current assets
Current liabilities
29,867
618
6,632
36,499
618
Total net assets
29,249
6.632
35,881
Page 16

The East African Missionary Society
Notes to the Financial Statements for the Year Ended 28 February 2025
16 Related party transactions
There were no related party transaclions in the year.
Page 17