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2025-12-31-accounts

Company Registration No. 04383155 (England and Wale51 ReElstereLI number.. 1097623 ACTION AROUND BETHLEHEM CHILDREN WITH DISABILITY DIRECtORS' AND TRUStEES' REPORT AND FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Report of thetrustees and directOf5 3-10 Independent examir¢erfsiewrt statement of flnanoal artivities Balance sheet Notes to thefinanthal statements 14-17

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees. who are also director5 of the charotyfor the purposes of the Companies Att, presènt their report and financial statements for the year ended 31 December 2025. These a￿ a150 p￿Pa￿ to meet the requirements for a directors. report and accou nts for Companies Art purposes. The financial statements tompty with the Chartlies Act 2011. the Companies Att 2(K)6. the Memorandum and Articjes of Association. and the Charities SORP IFRS 1021 Revised-'Accountin8 and Reporting by Charthes= Ststement of Recofflmended Prattice applicable to charities preparin8 their accounts in accordancewth the Financial Reporting Standard applicable in the UKand Republic of Irela￿d IFRS 1021 (effective l January 20191. Objertives and actfvltles Action around Bethlehem Children with Disabiltils main aim 15 to support the non-distriminatory delrvery of aressible, appropriate, affordable. and high calibre holistic rehakn"Ittation for children with dFsabilitiesand support fortheirfarnilies in the Occupied Palestinian Territoiies- regardless of faith. ra￿ or gender. Our attNTties include but ère not restrirted to.. championing the provision of holistic rehabilitstion at a gTassroots level delivered through local organisations that already exist15uch a5 UNWRA health centresl. • empowering Palestinian therapists. supporting their professional development with hands-on training to enhance thelr theoretical teaching. 8uidin8 the rnanagement of the centres and entitie5 With which we work. to become uttimately self- sufficient, and educating local communities about disability and offering SUFWrt in 5chcds to help break down associated taboos. nurturin8 a generation attuned to accessibtlity and inclusivity. This is in accordance wrth Action around Bethlehem Children wtth Disability's Declaration of Trn5t dated 16 Oecember 1986 which states that-the oblerts of the charity are to promote the relief and rehabilitstion of physically. mentslly or multi handicapped persons from the West Bank and the Gaza Strip by the eStabl￿hMent of residential facilities. v(Kational tralning centres, paramedical trainSng, clinical or diagnostic assessment. therapeutic educational proErammes orotherservices relevanttothe needs of such disabled persons and thelr families including the manufacture and prO￿$10n of aids and equipment.- The trustees have paid due re8afd to £uidance issued by the Charity ComMi￿10n in deoding what activities ihe charity should undertake. The charity currently funds Kbvth"e5 501ely in West Bank- it does not opere in Gzza at present. Achievements and perfonnance Action around Bethlehem Children with Disabrlity Ihereafter referred to as"ABCD'I works closetywith eight local partner5 in Palestine'.- The Bethlehem Arab Society for Rehabilttation IBASRI, The Sheepfold in Belt Sahour, The Centre for Rehabrlitation in Jalazone Refvgee Camp. The Cefitre for Rehabilitation in Nur Shams Refvgee Camp. The Centre for Rehabilitation in Al Arroub Refugee Camp. The Centre for Rehabilitation in Ein Belt al-ma, Refvgee Camp The Centre for Rehabilitation In De4r Ammar Refugee Camp The cent￿ for Rehabilitation in AF-Am'ari Refugee Carnp As in the previous year. 2025 wa5 another extremefy difficult year for these 8 projects due to the ongoing confiTrrt in Gaia that began on 7th Ortober 2023 and continued offici31ty until the signing of President Trump's so-called -comp￿hen51ve peace plan" on 13 October 2025. That plan brought some limtied calm and an unsatisFaLtory ￿a5efire to Gaza but has had no impact on the West Bank where our partner project5 are based. In the West BanLthe srtuation has continued todeteriorate. further impatting everyday life and thus continuing to curtail the actNities of our partner projects. The six ￿ntre$ located in UNWRA-run refugee camps are particularly vulnerable dueto a prolonged campaign bythe Israeligovernmentto de-￿gItimlse UNWFiA (United Nations Relief and Welfare Agencvl. The following report issued by UNRWA in Ociober 2025 describe5 the context very well.. Yhe opemtionul context in the occupied West 8onL including Eort Jerusalem. remoined Challengin￿ morked by a deterioroting pmtection environmenton the ground ondoccelerotfftng moves towords unilotero1onnexut￿n. Humonitarion sptsce continues to erode, with more thun 8(Xlcheckpoints ond gate$5everely restrKting the movements olbenefriories undstuff oTr the ground. The 15roeli onti- UNRWA lows continuedtoprevent direttimport5 of goods undawl-militory coordinotion. us well Gs the entyof internutionolstuff. The northern West Bonk continues tofvce the most5evere displacenlent crtsis since 1967, th more than 32.tlKJ Polestine Refv9ees forcibly displ0￿d by the ongoing Ismeli ￿UrityforceS opemtion 'lron Wall.. which entered its tenth month in Ortober 2025. Ismel

securityforces hove demolished on estlmoted 4CtI houses in the three refvgee camps ofjenirn Plur 5hom4 ond Tulkarn7 ond heavily dtsmogedhundreds more, with the intent ofpennunenttychunging the towgrophyof these comp& One infvurd1splo￿d refugees hos no home to return to. Across the West 8anL settler violence und seriiement expansion continued unobated, with the lorge-scule El settlement plon oppmved August. which would se¥eT the north of the West Bonkfrom the south. With the unnuul Dlive hurvest beginning in October, Palestiniun ogriculturol communities were exposed to unprecedented levets of settler violence. 8etween 25June and 26 Ortober, 60 Polestinions, inrjuding 13 Polestine Refugees und 12 children. were killed in occupution-reluted vitslence in the occupied WestBank." As in 2024, our Projett Manager Trustee Dr Fira5 Sarhan was unable to w￿lt the Wert Bank in 2025, thus limitin8 the capacity of the Trustees to monitor our work. and preventing the partner projects from benef￿ng frorn the encouragement and solidarity that such ViSTts bring. However, he continues to be in weekty contact wtth all the projects enabling as dose supervision as technology allows. A5 feported later. Dr Sarhan was able to lead a very successful Educational confe￿Tr￿ in Amman, Jor(lan, in August. trustees we fvlfilled our responslbilities to the best of our abilthes Tn the p￿ent orcumstsnces. In 2025 the Trustees met on S occasions. 4 online and l in person. At the AGM on 13th May. Daniel Burton was re-elerted as Chair of Trustee5.' at the September meeting Gina Groom was elected as a new trustee, bringing to 9 the number of tntstees at present. The work of the Board of Trustees 15 5UPPOrted by the following sub-committees. each of which met on a regular bas¢s throuBhout 2025.. Finance Systems and Governance Fundraising and Communications The Palestine Marathon could Thottake place in 2025 50 wewereentirely dependent on our loyal SUPPDrteTS and UK-based fundraisin8 efforts. The response to our appeals was remarkable and truty humbling and the accounts show another successftjl ye3r thanks to our loyal band of supporter5. Special fundraising events in 2025 included.. Hike for hope durin8 Lent. a remarkable one-man pilgrimage from John ￿GrO3tsto Sallsbury. raising an astonishing £32,LX)O,. Lent lut)ches,' Sponsored walks in the North and South- Palestinian lunches. Greenbelt,. Carol Concert at St George's, BID￿nsbUry. Speclflc Projert Updates l. The Bethlehem Arnb So¢lety for Reh￿Ill￿tiOn (BA5R) ABCD continues to support the work of our original and long-tefm partner the 8ethlehem Arab Society for Rehabilitatlon IBASRI. The BASR was estsblished in 1960 to brsng rdief and rehabilitstion trj disabled p*rsons in the West 8ank and Gaza Strip. It i5 today one of the major rehabilitation hospitals in Palestine provwlin8 comprehensive mediol rehabilitation service5 to beneficiaries in the South West region of Palestine. In 2025, the Communty Based Rehabilitation Program ICBRI at Bethlehem Arab Soaety for Rehabilitation I8￿$R) h35 continued its mis51on towards Ènhancing the access of children wtth disabilities ICWDS) to their ￿ghts. through its comprehensive and multidisclplinary interventions. The program continued to utiliie tts holistic approath throu8h its specialtzed teèm, to reach CWDS in their local cornmunities and provide them with the needed interventlons irt thefields of health. rehabilitation. education, mental health and psychosocial 5UPPOrt. and socfjal protectyon, while working on the community and national leve15 towards mainstreaming disabillty rEhts and issues through its community development and advocacy efforts. The support of ABCD in 2025 ha5 increased the CBR'S capacityto respond tothe growinE needs of the m05t marginalised children with disabilitie5. especiallywith the difficul¢ economic and polrkncal 5ttuation in the West Bank. which had a tremendous negative impact on families, further restrirting access of CWDS to their ngh￿ Th4S 5UPPOrt (x)ntribuLed towards achieving the progr3m's mi55ion and journey tOW3rds an inclusive Palestine. 2. The Sheepfold A centre for children with severe dtsabilitie5 in Belt Sahour. founded in 1992. ABCD provides regular furmls for Child￿￿'S indSvldual treatment pro8rammes in thi5 small centre of excellen￿. This speoalised centre in Ber( Sahour was founded in 1992 by Mary ReweTS who provldes a report of the work ofThe Sheepfold twi￿ yearly. Here is an extra￿ from her latest ieport.. S¢7dty. Ifind myself stillln London due toscorcityofflights to TelAviwos a rewtt of the ongoting conflictin Guzu,. ond the 8ethlehem oreG¢ belng o closed mllitoryzone. The r105ure meons thot locolpeople who workedin 15roeliun no lonyergts there ondlost theirjob5 neorly two year5 ugo now. This hos necessorify resutted An hardshipftTrr mony in the local community. Thonkfully the Sheepfold hos beert able to contin(Je the children & young people s workprovidingphysiothempy undmedffcotions ondpumpets ro those in our core butfor the tffjme being the duy ￿￿tre is not open. We hope to stortitup ogoin soon. fhephysiothempist w.sits the children in thelr homes.

  1. The Centre lor Rehabllltatlon Karamehl in Jalazone Refugee Camp Jalazone refugee camp lies on the outsknrts of Ramallah. There are drca 15.(MXI residents in Jalazone Camp (originally built to house 3.0001 of whom one third are under 18. Unernployment is running at 60%. There are large numbers of ￿Sidents with cognitive and physical problems. Autism is an increasingly diagnosed problem forthis camp. Many children are affected bythe reality of living in close proximity to the Belt El settlement. ABCD'S annual commitment indudes sponwrship of the salaries of three of the paramedical team. funds to enhance their Child Fund a fund set up to provide irKltvidual needs for the children and familie5 attending the centre - and a filrbd specifically to be used for training purposes to enhance and develop professtonal skills of the staff. During 2025, the centre continued to PTovide rehabilttation and developmental services for children with physÉcal and intellectual disabilities living in the camp and surrounding communr(ie5. The ￿ntre maintains a positive and child<entred environrnent, where children are regularly engaged in phystotherapy. learning aciNities and structured therapeutic play. Staff show strong commitment desptie current political situation. 4k The Centre for RehablNtstlon ln Nur Shams Refi￿ee Camp Located c105e to Tulkarem and approximately 1.5 hours ngrth of Rarrtallah. Nurshams house5 over 10.5(XJ residents (having been built for 5001. Again, unemployment ￿ around 60% and there are btheen 4C(l and 51x1 disabled people in the Camp, a large percentage of whom ére thildren. A5 Wlth the Al Kararneh ceTrtre above. ABCD was approathed for help by the local Committee of the Centre for Rehabilitation in 2014. The eentre was in dire need of refurbishment tx)th with upgrading the construcknon and with the provision of equipment to aid rehabilitation. Working together with the local commtttee. ABCD provKled the necessaryfunds. The ￿nt￿ reopened in 2015 and was operating very successfully until the current crisis. Nur Shams Camp has been the focus of a prolonged campai8n bythe Israeli army throughout 2024 and 2025 because of alleged mil*tant activity. The entire populatiorj of the camp was forcibfy displaced for the second year, and the Rehabilitation Centre remained closed throughout 2025 due to IDF militsry orders. As a consequence, the centre moved into a ￿e￿hboUring village Qaqoun offering li rnited rehabilitation seTvices to around 25-30 thildren. In spite of the most appalling circumstances, the staff continue to be fully committed to the rehabilitation of children and supporting their families. Families a￿ faced with many challenges mainly around transportation, the closure of road5. checkpoints and the hard economic situation.

  2. The Centreor Rehabiknton In Al Arroub Camp Arroub Refugee Camp is locate(J the southern part of the West Bank between Bethlehem and Hebron. As wlth other camps In the West Bank, Arroub is characterized by high tFnernployment, overcrowding and poor li￿ng conditions. Many rthgees continue to live in substandard shelters. The sewerage and storm-water network is in need of rehabilitstion and contributes to flooding in some parts of the camp during the wrnter months. Arroub Refugee Camp Rehabilition Centre joirled the ABCD family in 2019. The centre re-opened in late 2019, havin8 been closed forfive years due to lack of fvnds with the buildingfalling into disrepair.ABCD adwsed and funded the ￿OnStruction and the equipping ofthe ￿ntre, and weare now cornmitted to regularty assistin8 wth the fundin8ofsalar￿s,theaccUrnulation of a child fund and fundiTr8 ttalnlng opportunities for the professional staff. all in line with our other camp projects. The centre continued to support children and their famrlies duréng 2025 offerin8 them rehabilitstion sessions and support to o)ntinue their rehabilitation at home whenever It is possible. A8a) supported the centre to install a lift to enable children and therapi5ts' safe movement between departments. The installation Should be corwwleted by mid-2026. & The Cent￿lor Rehabllliation in Ein Belt al-ma. Camp Ein Belt al-ma, Camp is also known a5 Camp No. l. The Camp. which lies to thÈ west of Nablus, is home to over 5,Cm people.1t is today one of the smallest. yet m05t densety populated. camp5 in the West Bank. Overcrowding has led to a lack of Irving and recreational spacè, whith ne8atively affects residenw mental and physic31 he3￿h. Firas Sarhan. ABCD'S project manager. visiled the camp's very neglected rehabilitation ￿ntre March 2022 wth the UNWRA Iunited NatlDns Work and Relief Agency for Palestinians) r￿Id adviser for disability and wa5 concerned by the lack of facilities and equipment io support children's physical disabilities. At an ABCD board meeting in May 2022 it was vftaftimously agreed to provide the funds to completely ret70vate and equip the centre to a high specification. This was completed in September 2022, making total holistic rehabilÉtation available. In 2025 the centre continued to offer rehabilitation to disabled thild￿n and theirfamilies. ABCD donated a minibus to help the centre with the transportation of the children to enable them to attend their rehabilitation sessions. This has been very well received aNd made a huge dSfference to attendance and morale.

  3. The Centre for Rehabilitation In DelrAmmar Deir Ammar Refugee Camp is located to the north of Ramallah.. tt is one of the smaller camp5. As of 2022 there were 3,682 refugees registered with the United Nations Relid and Welfare Agency. They INe in an area of 0.164 Km squared. Even though there 15 relatively small arnount of Space in the camp, the residents are still for￿ to work within the bovndarie5 of the land that they have. This means that any addrfcional building is generalty on top of existi￿ strUtbJ￿$. twen if the5efoundations are not suitable for further fltsors. In 2025 the centre continued to offer structured ￿habilitation programmes to all children with physical and mentsl disabilities. With ABCD support. the ￿ntre started a vocational rehabilitation project -the embroidery project- supporting children hnd theii farnilie5. Furthermore, it was a8reed by ABCD to establish an ocojpational therapy department- planning and installation of equipment for this commenced in early 2026. & The Centre for Rehabfflttstton In AkAm'ari Retugee Camp Al-Am'ari Refugee Camp is a Palestinian refvgee camp in the Ramallah and al-Bireh Govemorate, located 2 kilomet￿5 south of Al Bireh in the central West Bank. According to the Palestinian Central Bureau of Ststi5tiC5 IPCBSI. the camp had a population of 4,725 inhabitants in 2017. By 2025 the camp had 10.377 lewste￿￿ refugees. In February 2025weformalJy agreed to bringtheAI-Am'aTi ￿ntre wrthin ovrgroup. bringingtosixthe number of Rehabilitation Centres in UNRWA refugee Camps sponsored by ABCD, and to eight the total number of ABCD projects. Buildingon the progres5 made in 2024, in 2025the centrebecame moreengaged th the local comrnunityznd beyond, enabling more children to aciess the ￿ntre and receive ￿habIlitatIOn. We cownpleted the development of departments offering a range of therapies.. speech and lan8ua8e, physiotherapy and leamin8 disabilibes. This was fulfyfvnded by ABCD. In 2025 we also identified Al Am'ari asthe best located camp in whTrch to establish an Avdiology CeTrt￿ to supportchildren wfth hearing difficulties to enable them to integrate in their Ictsl community and to join mainstream schooling. Thi5 will be fully funded by ABCD and compri5e5the maFn fundraI￿ne pr0jertforABC￿S 40 AnnNersary yearof 202& Centre Govemance All six centres are licensed annual￿ by the Palestinian Authortty and work in collaboration wf(h UNRWA ABCD receives both an administrative and a financial annual report, together with monthly pro8ress Teports. ABCD ertcourages tlte eentres In all slx camps to work dose￿ with each other and in ccAlaboration with other Iwl clinics, such as the rehabilitaiion ￿ntre in Jenin, and other national and international NGO5. In 2025 we estsblished a monthly meèting forthe heads of cMJrtentres, enablingthem to explore and exchange ideas and case studles to enhan￿ rehabilitatyon and the services provided within their centres. These meelings are facilitated by the ABCD project manager offering them adwce and supportwhenever it Is needed. Educational Conference In August 2025 ABCD fully funded a 2-week education conference in Amman. Jordan. for more than 2S professionals and heads of centres from our 6 partner projects in the West Bank. The key topics included up-ttrdate evidenc&based practice addressing the needs of disabled children,. a utilisaiion of rehabilitation toob to tecome an integral part of the rehabilitstion process. Key lecture5 focussed on the implèmentatlon of assessment tools to plan the rehabilr(ation pathway of children. This conference gave the theraplsts and managers an important opportunity to engage in professional discussions exploring and identifwng steps of improvements and developments, as well ￿ a welcome respite from the ojrrentconflict. Plans for 2026 The charity is ￿lebrating lis 40 anniversary in 2026 with a special Ser¥ice of Thanksgiving tn London in July as well as the Audiologv fundraising campalgn referred to above. Folltswing our lasi trustees. meeting we have agreed to explore SUPFM)rting another Under-￿sourCed rehabilitation centre in the Askar refugee camp near Nablus. We are excited to be extending ABCD partnershtP5 in thi5 anniversary year. However, potential fo¥ development in the existing partner projects will continue to be very limited until some kind of lasting accord brin85 genuine peace and security to the Palestintan territories. The tnjstees have ring-fenced funds for use in Gaza when the situation allows this. However we record our 8rave concem at the slow progress of the US-sponsored-comprehensTve peace plan" for Gaza. and the continued violation of Palestinian community lrfe on the West Bank by 5ettler5 acting with the tacit 5UPPOrt of the Israeli army. Peace and security for Israel is surety impossible without pea￿ and security for the Palestinians,. and l)oth are impossible without justice.

Flnancial review Gross income for the year amounted to £2s5.l￿l2O24.. £331.LKKII.of which £145.Cm came from donations and £13,000 from legacbe5 12024.. £106.0001. As such Over half our income derived from donations and a third of these We￿ made via regular 8iving. Fundraising athvities (events, appeals and merthandisel raised an impresspie£88.(K#) forthe tharity12024.. £70.0001. Event5 provided the bulwark of fvndraising Income. raising £66.LK)O in total. Eypenditure on charitable attivities totslled £296.¢XX), a 21%year-on-year increase. Despite thi5 $18nificant outlaytheyear-end balance on our designated fund. which holds both le8acies and large donations, was a subst3ntial £145.rK¥J. Recurrlng expenditure, betng grants to our partners in the West Bank as well as the 6 rehabilitation centres, totalled £142,00012024.. £86,(X)01. One-off expenditure on the centres.tomprisang both capitsl and emergencyfundin& came to £143,OW. This figure comprises £49,Cm for the purchase of a minibus for Ein Bayt 31-Ma' £29.oco of emergency medical supplies £25.000 for new faciif(ies at Al-Am'ari £21,000 for educatioNal resources £19,￿0 for the installation of a lift at AJ Arroub The charitrfs 5UPPOrt costs were E42,(m in totsl12024.. £46.((Kil. Ofthese 40%1£17,OCrf)I were directty funded by a generou5 recurring restricted donation from the Priory Foundation with the spectfic remrt of contributing toward5the ¢h2ritVs administrative costs. 2025 Income 2025 Expenditure Le8acie5 5% ntere¢ Fundra￿l￿g 4% Supwrt

Sts 12% Fund- rai￿￿8 35% O￿ationS 57% Charitable actNikne5

ReseNes ABCD'S reserves policy specffies that unrestricted fvnds which have not been deSi￿ated for a specific use should be maintained at leve1 equ¢valent to between 8 and 10 months, budgeted eXpend[tU￿ in accordance wtth Chartty Commission guidelines. The trustees considerthat reserves atthis level will ensurethat. in the event of a signfficant drop in fundin& they will be able to contlnue the chartty's current att￿ltIeS while consideration is given to way5 in which additional funds may be ralsed. Atthe startof 2025 ourgefteral reserves. at £249,COJ. remained ￿gnifiCaTht￿ hi8herthan the1*4els indicated byABCV5 reserves policy. Durln8 the eourse of the year our unrestricted charitsble activitses for ourcentres and parlners, both capital and operational, totalled £280,00012024 £219,000). This expenditure notwithstandin& at the end of the year our general reserves, at £260,IXX), continued to be higher than the levels wairanted by ou¥ poliry. H¢)wever the twstees remain commrtted to managing the reserve5 With the aim of returning them to the 'target range,.

Referen¢e and adrninistrati¥e tha115 Registered charity number 1097623 Company number 04383155 Registered office Winchester Ro*1 Go(Ktworth C13tford Hampshire SPII 7HN Our8dvlsers In¢Yp.pendent Examiner rimothy Brown ACA Bankers Uoyds Bank PLC 25 Gresham Street London EC2V 7HN Redwood Bank iimrted Directorsandtrustees The directors of the charitsble company Ithe charity) are its trustee5forthe purposeof charity law. The trustees and officers serving during the year were as follows.. The Reverend Canon Daniel Burto Alison Driscoll Anthony Glalster FCIArb Carol Godsmark Gina GrTr)m lappoinled 15.9.251 Alastair Grahame Harris FCCA Val Jourdan M8E Jaqueline Norton (resigned 7.4.251 Firas Sarhan Matthew Taylor Admlnlgtrator Katiejames HonoraryTreasurer mattheWTa￿Or

Strurture, Governan￿ and Management OrganlsatloMI structure The Board of Trustees meets at least twice a year to wiew artivtties and determine policy. During the year in question the Board met five times. Appropriate powers a￿ delegated to committees. namely the Finance Cornmittee, the Fundraising Cornmittee and the Communications Team. Thesecornmitteesareguided bytheir relevantterms of reference which are reviewed annually. The day-to-day management of the charity is the responsibilityof theAdmini5trator, in conjunction wththe Chair, Project Manager, and the Field Advisory Board which consistsof trnstees and external advisers. Regular reporting and monitoring ensures the accountability of fund5 and thatthea2reed policies of ch3rity are implemented satisfactorily. Thetrustees give their time and sktlls on a voluntary basis. The charity is not dependent upon the serVi￿S of outside voluntee￿. The work and responsibilitie5 undertaken bythetmsteesof A8CDand in part¥cularthe expertise of thechair. the Field Advisor and the Honorary Treasurer are all offered free of any remuneration. Governlng document ABCD was orlglnalty established as a charitable organisation in 1986. ￿ was inCor￿rated as a company limited by guarantee on 27 February 2(X)2 and re815tered as a charity on 21 May 2¢XJ3. The company was established under a Memofandum of Association which ostablished its objects and F￿e[S and is govemed under tts Article5 of Association. Recruitment and appointment of trustees The directors of the charity are also charity trustees for the purpose of chartty law and under the company's Artlcles. Unless otherwise d￿errnIned by the charity in General Meeting the numbeT of trustees shall not be less than two and not more than 20. The Char￿ mayartivetyrecruit trustees and ask supporters who show an interest in the charity's work and who have skills necessary to promote the work. to congder joining. Current members have a range of skills which enhance the oblective5 of the charity. induding financial expernse, fundraising experience. medical skills, especially in the field of rehabilitatio￿, communications, and experience of life in the West Bank and Gaza. All of the trustees are members of thè company and. in the event of the tompatty being wound up. members are required to contribute an amount not exceeding £1. None ofthe trustee5 ha5 any berthial irlterest in the companv. Trustse induction The trustees receive documents relating to the njles and obligations of trustèÉ% a$ Set out by the Charity Commission. Risk managemert The trustees have assessed the major risk% to which the charity is exposed and are satisfied that terms of reference, Systems and procedures are in place and are being regulady reviewed to mibgate e¥4Josure to the major risks. The primary rlsks identified include.. Major Ios5 of income Misuse of funds Injury, death or kidnap of staff or visitors dueto outbreak of v¥)lerKe Limited or lack of access to the projects Mitigations include. but are not lirntted to.. the routine due dili8ence checks of partnets. no matter the lenyh of relation with ABCD; insurance tsken to cover any risks identified.. dear systems for flnandal proce5sin& both within the UK and internationally. covering rotrtine prO￿dureS and eX￿ptIOnal arcUMstan￿$ guarding against fraud. error, Of misusÈ of charitable funds,. risk asse55ments for events and adivibes. This report was approved bythe Board of Dlrectors andTnb5tees and signed on its behaTr.- The Reverend Canon Danlel Burton. Chalrof Twustees Dated.. 12th May 2026 io

INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF AclloN AROUND BETHLEHEM CHILDREN WITH DISABILir I reptsrt on the accounts of the charity for the year ended 31 December 202S, which comprise the statement of Financial Artivities, the Balance Sheet and the related notes on pages 14 to 18. Respertive reswnsibilitiesof trnstees and examiner Thècharity5 trustees, whoarealsothedirertorsof ActionAround Bethlehem Children with Disabilityforthe purpose50f companv law, are responsible forthe preparation of the zccounts. The charity's trusteesconstder that an audtt is not required for this year under section 144121 of the Charities Att 2011 Ithe Charities Act) and that an independent examinatton is needed. The Charity's 8ross income exceeded £250.IXx) in the year and I confirm that l am qualified to undertake the examination by being a qualified member ofthe ICAEW. Havirhg Satisfied myself that the charity is notsublettto audit undertompany law and is eli£ible for Independent eramination, it is my responsibility to:. ' examine the accounts under Section 145 ofthe tharitiesAc( followthe pro￿ureS laid down inthegeneral Directionsgiven bytheCharityCommi55ion undersection 14515llbl of the Charities Att 2011. and • to state whether particular matters have cometo rnyattentil￿. Basis of independent examiner's statement My examination was carried out in accordan￿ with generdl Directions given bythe Charity Comrnission. An examination includes a review of the accountin8 records kept by the thar￿ and a comparison of the accounts presented with those records. It also includes consideration of any unusual tteffls or disdosures in the accounts, and seeking explanations from you as trustee5 concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and eonsequently no opinion is given as to whether the ￿unts present a Irue and fair. view and the report is limited to those matters set out in the statement below. Independent examiner's stement In connertion with my examination. rK matters havecometo myattention: 1) which give me reasonable cause to believe that in any material respectthe requirements.. to keep accounting fecord5 in acwrdance with settion 386 of the Companies Att 2(K)6,' and to p￿pa￿ accounts which accord with the accounting records and complywith the accounting requirements of the Companies Act 2CM16 and with the methods and principles of the Statement of Recommended Practice.. Accounting and Reportin8 by Charsties have not been met- or 2) to which, in myopinion. attention shthJld be drawn in orderto enable a proper understanding of the accounts to be reached. Tlmothy Brown ACA Dated- ith May 2026 li

ATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 310ECEMBEk 2025 2025 Unrestrlrted Restricted lunds funds 2024 Totsl nds Totsl fund5 INCOME Donations and legacies Fundraising Interest incorne Other income 136.218 39.681 8.582 516 22.020 158,238 88,161 8,582 516 251.019 69,635 9,922 65 Total gross Income 184.997 70S(X) 255.497 330,641 EXPENDITURE Charitable activities Support costs Fund-raising 280.408 24.710 13.753 15.6fA) 17,OCQ 296,068 41,710 13,753 245.236 45,629 9,305 Total expendlturÈ 318.871 32.660 351,531 300.170 INCOME IEXPENDrruREI 1133.8741 37,840 196.0341 30.471 RecoNCILIATION OF FUNDS Totsl funds brought forward Total funds carried forward 538,644 404,710 1.114 38,954 539.758 443.724 509.287 539.758 NET MOVEMENT IN FUNOS 1133.8741 37.840 196.0341 30,471 The Statement of financial Activities indude5 all gains and10sses in the year. All incorne and expenditure derive from continuing activiti￿. 12

BALANCE SHEET AT310ECEMBER 2025 2024 Total Funds Totsl Fund5 Current assets Debtors Cash at bank and in hand 31.042 432.112 135.246 421.652 463.154 556A98 Credttors- due within one year 19.430 17,140 Net assèts 443.724 539.758 Funds of the charlty Restricted funds Unrestrirted funds 38.954 1.114 General funds Desi8nated funds 259.737 145.033 249.281 289.363 io 404,770 538,644 Total charlty funds 443,724 539.758 The Charity was entitled to exemption from audit under section 477 of the Companies Act 2(#￿. The members have not required the companyto obtsin an audit for the year in quesiion in accordance with Section 476 of Companies Act 21￿6. The Trustees acknowledge their ￿pOnsibl[[tIeS for comptyin8 With the requirements of the Act with respect to accounting records and PTeparation of financial 5tstements. The note5 on pages 14 to 18 fom part of these finanual ststements. The financial statements have been prepared in actordarte wtth the provisions appI￿able to entities subject to the small companies re8lme. The financial statemenls were approved bythe Board of Threctows and TnJstees on 12th May 2026 and were signed on its behalf bv.. The Reverend Canon Dantel Burton Choir of Trustees Cornpany Rèwstratlon Number: 04385155

NOTESTO THE FINANCIALACTivmES FOR l. AccountTrng policies E YEAR ENDED 31 DECEMBER 2025 1.1 General Informatlon The charitable company is an individual private charity limited by8uar3ntee incorporated in England and consequently doe5 not have share capital. Ead) of the trustees 15 liab￿tts contribute an amount r￿t exceeding £1 towards the assets of the charitable company in the event of liquidation. The addres5 of its registered office i5: Dovecote House. Winchester Road. G00dv￿rth Clatford. Hampshire, SPII 7HN 1.2 Basls of prepardtlon The financtal statements have been prepared in accordance with the Charities SORP IFRS 1021- Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable tn the UK and Republi£ of Irdand IFFLS 1021 (effective l January 20191, the Financial Reporting Standard applicable in the UK and Republit of Ireland IFRS 1021 and the Companies Act 2￿6. Action around Bethlehem Children wrth Disability meets the definrtion of a public benefrt entity under FFiS 102. Assets and liabiltties are iftitially recognised at historfjcal tost or transactton value unless otherwise stated the relevant account(ng policy. 1.3 Debtors Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid net of anv trade discounts due. 1.4 Income reCo￿ltIon Voluntary income and donations are induded in incoming re￿)UrceS 35 income in the accounting period when they are receivable. except where the donor specifies that they should be used for a spechfic period. The income from fundraisin8 ventures is shown gross with the associated costs indudin8 fundraising costs. 1.5 Expenditure recoqnitlon Resources exPer￿ed are included in the Statement of Financial Artiviknes on an ac¢wals basis, incluswe of any VAT which cannot be recovered. Expenditure directty attributable to any speafic actNitie5 has been included in these cost activities. Where costs are attributable to more than one atb¥sty they have been apportith)ed across categories on a bass consistent with the use of these resources. 1.6 Fund accou￿tIng Unrestricted funds are available for use at the discretyon of thetrustees in furtherance of the general objectives of the charitv and which have not been designated for other putP05es. Restricted funds are to be used in accordance with restricttrons imposed by ijonors orare monies which have been raised by the charity for particular purposes. 1.7 Treatment ol inventory The charity maintains z small selection of merchandise for resale such as Christmas cards and hand-crafted 8ifts from the West Bank. These a￿ all expensed on the date of purtha5e and a5 5Uth there is no year*nd valuation of stock. 14

  1. Income from donations 2025 nrestrlcted Restrlcted funds funds 2024 Total fvnds Total funds Donatiot)s and gifts Administrative Legacies 122.754 5.020 17,(KX) 127.774 17.000 13,464 158,238 127.914 17,OC 106,105 251019 13,464 136218 22.020
  2. Income from fund-raising 2025 Unrestricted Ilestricted lunds 2024 Total nds Totsr funds Events and appeals Merchandise 33,397 6,284 39.681 81,877 6.284 88,161 64.283 5,352 69,635

  3. Expenditure 2025 Unrestricted Restricted lunds lunds 2024 Total funds Charltable Artivities undertakert drertly Camp Rehabilrtation Centres Al Am'ari Arroub Deir Ammar Ein Belt al-ma, Jalazone Nur Shams Training Education and Equipment Medical supplies 43313 37.976 17.735 68.073 18.769 13.335 19.LKK) 21,365 28.387 267.953 43.313 37.976 18,849 68.073 18.769 13,335 19.000 21,365 28,465 269.145 7,5￿) 9,469 .417 1.538 296,068 4.390 19,886 52.678 40,883 25,547 36,877 1.114 10,459 40,515 231.236 io,o(xJ 78 lJ92 BASR Bethlehem Creche 9,469 The Sheepfold Field Trips 3.417 1.538 245,236 Support costs Administrator Orfice and other costs 579 24.131 24.710 I7.￿} 17579 24,131 41.710 10.037 35,592 45.629 17J Fund-raising costs Dirert costs Public 10.298 3.455 13.753 10.298 3.455 13.753 7.794 1.511 9.305 Total expenditure 31aAZI 35L531 3Tr).17Q

  4. Trustèes and emptoyees None ofthe trustees lor any persons connected with them) received any remuneRtron during the year. but were reimbursed a totsl of £1,566 tia¥ellin8 expen5e5. There Wds one employee duringthe year. The fee payèble to the independent examiner Wds £625.

  5. Debt Glft Aid recefvable Accrued income 23.552 7,490 3L042 23,335 111,911 135,246 Income accrued at the yearend comprises the followin8.' donati￿5 made in Decembervva Enthuse, a third-party platform 1£5.1381, and the proceeds of church colJections1£2.3121.
  6. Creditors 2024 High Acute Stroke Unit at BASR Accrual- camp fundin8 Atcrual- unpaid expenses 16,535 2.270 625 19.430 16,535 605 17.140 High Acute Stroke Unlt IHASUI is a liabiltty ABCD has towards BASR in relation to discharging tts obliEatlons in its role a5 an agent pursuant to thè agreement executed following the generous donation in 2020 bythe artist Banksy of a painting. As per the agreement. ABCD is obliged to make the funils available to BASR following a pre-agreed schedule and subject to the reclpient comptying with its side of the terms of the arrangement.
  7. •lnalysb of net assets between fvnds The balan￿ of funds as at 31 December 2025 i% represented èsfollow5.' en lunds Total funds fvnds funds Current a55ets Current liabilities Net assets 38.954 407.665 2.895 16,535 16,535 463,154 19.430 443.724
  8. Restrirted funds 16

The funds of the charity indude restricted funds eomprisiwd thè following (k)nations and grdnts held on trn￿t and expended for specific purposes= Balance l Janua 2025 Incoml Balan 31 December 2025 sour¢es nded Activitie5 undertaken direcify Admlnistraiive Irecurringl I7,￿) 17,m) Gaza rehabilrf(atlon 29.606 Bethlehem c￿he 9.468 Mobility equipment 9.328 9.328 Camp crisis fund 78 78 sheepfold 5.020 20 Speech and language thernpy 1.114 L114 1.114 70 38.954 Administrative fund.. thi5 is a generous recurring annual donation received quarterlyfrom The Priory Foundation to he5p towards ABCD'S administrattve costs. 10. Designated frjnds The charity maintains sevefal designated funds Including onefor unrestricted le8acie5 and large donations. Expenditure from this fund during the year included transport, building works, educational materials, emer8ency medical supplies and cris1$ payments for the centres. Income forthe fund comprised several ￿83cleS. Balan ljanu Fund Incomi Resour￿$ Balance transfer5 resour05 ￿ded 31 December ejt 2025 2025 Artlvltles undertaken directly Le8acies and large donations 289363 I81.￿)) 13.464 157,794 64,033 Audiology centre 66.(X)O Nur Shams reeonstruction 1S.¢XK) 15,000 145.033 157,794 11. Limited liability The charlty is constituted as a company limrted byguarantee. The liabiltty of each member Is Ilmited to £1. 17