2022-12-31-accounts

AID TO THE CHURCH IN NEED (UNITED KINGDOM)

Company 4747666 Registered Charity (England and Wales) 1097984 Registered Charity (Scotland) SCO40748

REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

Aid to the Church in Need (United Kingdom) Information

Trustees Mr Graham Hutton (Chairman) – resigned w.e.f. 01/10/22 Mr Timothy Church (Chairman) – appointed w.e.f. 01/10/22 Archduke Philipp Habsburg Mr Justin Maciejewski Mr John Paul Marsden Ms Pauline Stuart Mr Patrick Heren Bankers Nat West PLC 5 East Street Chichester West Sussex PO19 1HH Solicitors Stone King LLP 13 Queen Square Bath Avon BA1 2HJ Auditors Moore Kingston Smith LLP 9 Appold Street London EC2A 2AP National Director and Company Secretary Caroline Hull – appointed w.e.f. 26/04/22 Neville Kyrke-Smith – retired w.e.f. 26/04/22 remained National Director Emeritus until 30/06/22

Registered Office Benhill House 12-14 Benhill Avenue Sutton Surrey SM1 4DA

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Trustees, & Directors, Annual Report for Aid to the Church in Need (United Kingdom) 31 December 2022 Accounts Hfigblight5 of Aid to the Church in Need (United Klngdom) 2022 Annull Report Having led the charity for over 30 ycars, Neville Kyrke-smith retir￿ and Dr Caroline Hull was appointed as National Director of Aid to the Church in Need (United Kingdom) ('ACN (UK),) in April 2022. Thanks to the compassion of bcnefartors. ACN (UK) provided £7.855.751 iti aid through 268 prOj￿t payments in 68 countries. Priorities for aid duTing the period Includ￿.. £1.167.814 to 8UPPOrt the Chll￿h in Ukraine; funding of £2,684,088 to Christian communiti¢s in Africa, many of whom eXperIe￿e continued Viol￿ help to Church communities in Asia totalling £1.703.691' and £1.201,715 for the Middle East where we provid¢d vi¢al aid to communities suffering in Lcbanon, S)Tia and Iraq. The charity's audited income in 2022 was £12.149,467 which was up 18.6% on 2021. Donations and grants of £8,075,198 were up by 0.6/ts. Legacies received of £1,393,867 wer¢ up by 38 %; leg￿Y income receivable (due. but not yet received) of £2,326.888 was up by 190 %. Total audited legacy income equat¢d to 30.6/0 of total income. Total charity cash received, excluding booked accrned legacies where no cash was received and excluding ACN Trading Ltd income, wa5 £11,022.486 (2021 £11,571,903). a decrease of £549,417 (4.75Q/o). The reserves of ACN (UK) increased by £1,442,794 due to iwr¢ased a¢¢n￿d legacy debtors. Online activity was strong and major donor and Tegular giving income grew. Community Outreach income wa8 relatively low as the n¢w team of Community Fundraisers Settled in. Growth in this area is expe£ted from 2023 onwar(ts. ACN (UK) Invit￿ project partners Sister Anni¢ D¢rneriian from SyTia and Archbishop Bashar Warda from traq to participatc in the tKJndon 2022 Ministerial Conference on Religious Freedom. The charity lobbied Hom¢ S¢cr¢tari¢s Priti Pat¢1 and Suella Brdvernian on behalf of Mairn Shahbaz, a Christian in hiding in Pakistan. The clwity prOd￿ed Persecuted and Forgotten? A Report on Christians oppressed for their Faith. which was launched in Parliament in Novemberj guest speaker Nigerian Bish(w Aro8undade also promot￿ the c]￿lty'S petitio￿ calling for justic¢ for those Massa￿¢d at a packed church in Nigttia on 5 June 2022. ACN (UK) further strengthened all polici&8, including governance and risk management. The trustees continued to ensure the implementatioll of robust safeguarding piooedures, as well a8 the signed projcd agreements, liaising with ACN Jnternational. ACN (UK) Continu￿ to control costs carefully. Expenditure on raising ￿nds, excluding trading, for charity ¢ash r¢c¢ived was £l,057.114 which equates to 9.6p in th¢ pound (20217.3p). The main reason for this was the increase in salari&8 as 2022 was the first ￿11 year for paying Community Fundraisers. salaries. In the period. 79.50/o (202188.5fj/.) of total charity cash received was expended on the charitable puryos4 cxcluding support servi¢¢s' 71.3 /0 (202182.9/0) of clwity re¢¢ived was sp¢nt on the Grants programme in aid to persecuted and suffering Christians.

Trustees, & Directors, Annual Report for Aid to the Church in Need (United Kingdom) 31 December 2022 Accounts The ttwlees and dir¢ctors of Aid to the Church in Need (United Kingdom) ('ACN (UK).) present this report for the year ended 315tDecember 2022 togetherwith the wnsolidated charity accounts. which have been auditcd by Moore Kingston Smith LLP. The financial stst¢menls have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of I￿lartd (FRS 102). The ch￿itable Company and ils subsidiary ar¢ a public benefit group for the purposes of FRS 102 and therefore the Charity ￿50 pr¢pared its financial statements in accordance witLI the Statement of Recommended Practice applicable to charities preparing their accounts in ￿CordanCe with the Financial Reporting StarLdard applicable in th¢ UK and Republic of Ireland (The FRS 102 Charities SORP). th¢ Compauies A¢t 2006 and Groups (Accounts and Reports) Regulations 2008 (S120081410). the Charities Act 2011 and Charities Accounts {Y¢otland) Regulations 2006 as amended by Th¢ Charities A￿Unts (Scotland) An)endment (No. 2) Regulations 2014. The trl￿e￿ have assessed whetlL¢r the use of th¢ going concern basis is appropriate atul have considered p)Ssible events or conditions that migbt cast significant doubt on the ability of the charitable group to continue as a going concern. The trustees have made this assessment for a petiod of at least one year from the date of approval of the financial staternenl8. tn particular Ihe trustces have considereAI th¢ charity's forecasts and projections and have considered the ongoing impact of the coronavirus outbreak on the viability of the thty. After making enquiries the trustees have concluded that there is a reasonablc expectation that the charity group has adequate r￿UrCeS lo continue in operational existence for the for&seeable ￿ture. The charity thcrefore continues to adopt the going conccm basis in prcparing 118 finallcial statements. The principal acwunting p)lici&q adopted in the preparation of the financial stat¢m¢nts are set out in Note l Awounting Policics. This Tn￿lee$, and DAr￿lOTS, Report fulfds legal and statutory r¢quirements, but also Sets out the activities and future plans of tbe cltrrity. Structure, governance and management of Aid to the Church in Need (Ullited Kingdom) This Catholic charity (RegistereAI ChaTity No.1097984) is a Company Limited by Guaranlee registered in England and Wales (Company No.4747666). Aid to the Church in Need (United Kingdom) is also r¢gi8tered with the Office of the Scottish Charity Regulator (SC040748). In t¢m]s of Roman Catholic Canon IAW, th¢ British section is part of th¢ intemational organisation Aid to the Church in a Pontifical Foundation. The intcrnational General Secretariat i Kiinigstein, G¢nnany, carries some administrative and project costs. as appropriate. The Stn￿ture of ACN (UK) is centred upon thc n￿l￿nal office in sutto￿ which supports th¢ Scottish officc in Motherwell and a smaLI office in Lancast¢r s¢rving as a hub for itrt¢rnal support services. R¢f¢rcncc and administrative dctails of the charity. its t￿￿t￿5 and advisers are carried on the index of the accounts, preceding this report. It is the National Ditrctor, Caroline HULL who oversecs th¢ runni￿ of the UK op¢ration and its staff, on behalf of the trustees.

Trustees, & Directors. Annual Report for Ald to tha Church in Need (United Kingdom) 31 December 2022 Accounts Truste&4 are recruited to offer particular expertise to the charity. in the light of the ry¢￿$ of the organisation. The induction of new trustees includes an infonnation ov¢rYiew. a visit to the General Secretariat. an induction day at the office and the issuing of Charity cOn￿lSsion guidawe. As ytatd in a Board id¢ntily and outline docum¢nt. all trust¢es are eXp￿ted to attend the quarterly Boardme¢tings, to be available to give advice or guidanceto theNational Director and to join ad hoc conmiittees as necessary* as well as to attend chartly ¢vent8. Et should b¢ noted that payments are made in respect of the insuranc¢ of trnstees again8t liabilities in relation to the charity's affairs, but that the tn￿e8 receive no remuneratio￿ although they can be reimbur8ed for activitics required to cary out their du¢ies (travel expenses) reported under Note 6 to the ruta￿la1 Statements. The National Diwtor and senior management team present inforniation reports, discuss developments and review strategy with the Injstees at the quartcrly Board meetitigs. The number of employees and Staff C08ts are detailcd in the charity ￿cOuntS Und￿ Note 6. staffing is reportcd on at the quarterly Board meetings and remuneration is rcyicwed annually at th¢ autumn Board meeting when changes in the cost of living, perfornwice and benchmarking are all taken into conslderation. R¢muoeration for the senior manag¢￿ellt tea is addressed at th¢ same autUD]o Board meetin& within the same parameters. rnuneration for senior staff is stated witl)in Not¢ 6. The avcrage number of employees during 2022 was 37 {up from 34 in 2021). with 36.5 FTE (compared to 32.8 in 2021). In 2022 ACN (UK) welcomed I I new starters, seven who took on new roles and four who filled existing roles. The sam¢ period saw eight leavers: two due to retirement and two who held short fixed-tenn roles. leaving four staff mcmbers who left UnCxp￿tedIy. tn 2022, there were 203 ACN voluntccrs across En8lan& Scotland and Wales. The tNstce5 have reviewed their rol¢s in the light of the Charity Governance Code. they hav¢ considered and adoptd the Code as appropriate within the charity. which is part of a Pontifical FoundatioTh Th¢ trustees are all activ¢. practising Catholics and have an appropriate diV￿51tY of skills to further the Mission of th¢ Charity including finance. management, charity expertis¢. fijndraising and pastoral backgrounds. ACN (UK) acknowledges and abidcs by the Equality Act of 2010. In appointiDg Dew tnLStee8 to th¢ Board, the trnstees ensure that they have the necessary level of competence and are fidly committed to the Misston, Vision and Values of ACN (UK),. it is also important that there be nothing in their personal situation which would prevent them from fully supporting the work of the Charity. In so doing the trustees also take into account the nature of our k¢y stakeholders. the focus, in particular. must be our donors and th¢ p¢r5¢¢Uted c￿l$tianS whom we serve. Moore Kingston Smith LLP were reappoint¢d as auditors by the Board for the period under view at last yvar's Annual General Meeting. Risk Management The charity monitors risk issues on a conlinuing basis, with all tn￿te¢S involved al￿ infornied. Risk assessment continue5 to be carri¢d out and ￿llY docLmented in a regularly updated Risk Management Register. Structure5, Sy$t¢m$ ond processes are reviewed to enwre that risk is properly identified, a88essed, quantified and mitigated as as is practical and economic. In- depth di8¢ussions and r¢views are held at two Board m¢¢tings in the year and the National Dircctor di5¢US8es issues on a r¢gular basis with the de8ignated staff menlber and senior stalT.

Trustees, & Directors, Annual Report for Aid to the Church In Neod (United Kingdom) 31 December 2022 Accounts The continued risk of terrorist attacks iti the UK means thai all ACN (UK) public events are previewed with a risk assessment and, whcn nccessary, licensed security fms wkll be engaged and bag searchcs carri¢d out in the halls and conferewe c¢Thtres. We will ensure that th¢ risk to those att¢nding evcnt8 including gue8t Speakers. ACN (UK) staff and helper8 - is minimi8ed. Security risks forprojecl trips are taken fully into account and a thoroughdiscussion aud review of trips takes place before project trips are undertaken. this includes s¢Gurity advice on the ground from lo￿1 partners and contscts and FCDO advice. The ACN (UK) policy and the ACN International p)licy will be followed. ACN (UK) is ajert to the probability that the integrity of its IT infrastrncture is threatened by malicious actors daily. To mitigate tbis, ACN (UK) undertakes rcgular cyb¢r Scu￿ltY risk assessm¢nt5. pcnetration t¢5ts and wlnerability SGqns. ACN (UK) keeps it5 IT infrastrurfuTe as secure as is practicable by ensuring that the fLmdamenta]s of cyber security are in place, for example, by enforcing effective patch management, by using appropriat¢ al￿ properly configured firewalls and 'best of breed, anti-malware software and controlling a￿eSS by following the Principle of Least Privilege and the use of Muiti-Factor Authentication (MFA). ACN (UK) is utuler the Fundraising Regulator. and the risks attached to breaching its Code of Fundraising Prdctice ar¢ considercd,. we have had 8 very smajl number of benefactors asking via the Fundraising Preference Service that w¢ do not contact them agaitL Th¢r¢ are detailed requirements for th¢ conduct of telephone communication8 with supporters and d¢aling with complaints, as well a separate set of rules coneerning fimdraising with people in vulnerable circumstanca8. We have inwleMent￿ comprehensive pr￿ed￿r¢S for all these matt¢rs. The Genern] Data Pro￿tion Regulation (GDPR) is followed and overseen by a Data Manager. who helps ACN (UK) review and strengthen policies wn¢¢rning all benefactor data and other data held, provides training. introduces new guidance and helps supervise our mailings and contacts nude. The Data Manager oversees all asp￿ of daia prote£tion and compliano¢.' we have a privacy policy on the web81te and maintain otber relevant policies in filll compliance with the legislation. Polici￿ for staff who deal with fimdraising andlor personal data are in plac¢. Regarding Safeguardin& ACN (UK) and ACN International hav¢ appropriate polices in plac¢. ACN deploys or employs a small number of staff or volunt¢¢rs in several countries where w¢ 5UPPOrt a large number of projects, such as in Syria aTLd Iraq. in general, we work with and through the local Church. The Catholic Bishops, Conference of each country must complywith 8afegLthrding Procedures laid down by tILe Vaticaffj and each ACN project agrccment Includes a specific clau5¢ about safeguarding which must be signed by the responsible bishop. religious superior or equivalent senior Church official. R¢porting and whistle-blowitig guidall￿ is in pla¢¢. and mandatory staff training is provided on an aDnual basis. All ourobligations und¢rboth the C￿le of FutthatsingPractice andthe Gffleral DataProtection R¢gulation are in place and implemented.

Trustees. & Directors, Annual Report for Ald to the Church in Need (United Kingdom) 31 December 2022 Accounts ACN Trading Limited The results from the wh01ly-own￿ trading ¢ompany. ACN Trading Ltd are carried in thes¢ accounts and reportgj under note 8. In line witb SORP, the total turnover and full expenses of the trading subsidiary are incorporated into the Income and Expcnditure SOFA of the charity, shown under Other Trading Activities and Fundraising Trading.. Costs of Gwjs Sold. Throughout 2022 ACN Trading Ltd off¢T&I a vari¢d and carefvlly se[￿ted range of products for sale through its brochurcs alld iDserts, th¢ ACN ordine shop, social media and e- newsletters. Trdding income from events and appea15 restarte<L though income remained $ignifiwitly below pre-covid levels. (-56 /0 or-£24.Ik conu)ar¢d to 2019). As the new Community Outrca¢h ieam settles ity we expect trading sales to rise and even exce￿ PTe- pandemic i￿ome totals. The trading subsidiary made a gross profit of £92,979, a 22.10/0 decr¢as¢ on 2021. Th¢ gross turnover wa8 £322,070, a 15.7/ts d￿rease on 2021. Trading-related donations receivcd alongside purchases totalled £245,93 1.27, a deL'rease of15.9 % on 2021. mimrlng the decrease in product turnover. This amount was. as in previous y¢ars, transferred to the charity. 2022 wa8 a challenging year for ACN Trading Ltd with several factors coming together to have a significant impact: February saw a considerable cash donation spike due to the war in Ukrnitie,. from then onward ACN Trddin& in parnllcl with the charityy saw a decline in income. Royal Mail had 15 days of strik¢s in 2022 whith generally impacted online sales in the l¢ad-up to Ci)ristmas {traditiona]ly our busiest time), with sotne customers opting io go to physical shops instead of shopping online thi¢ to th¢ uncertainty. The ris¢ in the cost of product buying led to deCr￿sed profit margins. A significant drop in Christmas Cards sales contributed to this. as a high-profit line with fcwer sales, this brought the overall profit percentage down. Reduction in income from the clwity's community fi￿draISItig efforts befor¢ the pandernic remained a factor, but sales at parish appeals and events are expected to rise as numbers of ACN (UK) appeals and events increase. Stock held at the cnd of the yeRr was £94,008. Due to the poor Christmas perfom)ance noied above. this included approximately £25k ofunsold Christmas-related products, projominantly Christmas cards and Advent products, This remaining inventory will. how¢v¢r, rduce Cl)ristmas product orders in 2023 as these lines will be rq￿￿tcd. As in previous years, Cl)Ti8ttnas cards made up the majority of the best-selling pr(NJucts' with the Child's Bible. Rosary Booklet with BIc5scd Rosary and Guardian Angel Ukrainian Icon completing th¢ top te￿ Top fifty sellers included 16 cards, 13 items made in our ProJ￿t Countries (Ukraine, th¢ Holy Land and Syria), seven ChriStmas-relat￿ gifts, eight mixed- cate80ry gifts and six books. Products ass(Kiated with ACN projects and Christian communities Support￿ by the charity continued to feature in ACN Trdding's rang¢ and w¢re outp¢rform¢d only by sales of cards.

Trustees, & Directors, Annual Report for Aid to the Church in Need (United Kingdom) 31 Docomber 2022 Accounts With the continued support of ACN Project Partner Sister Annie Demeriian. Christian workers in Aleppo Continued to produce handcrafted items such as crocheted booknth and Oth￿ decorations. Icotwgrapher5 in Ukraine rePrOd￿¢d traditional icons Whic￿ after the start of the war in Ukraine. in¢r¢ased in popuIarity' the Guardian Angel icon, Our Lady of PC￿Ual Help and various pocket icons featufftl in the top fifty selling items. Objectlves, Activities and Public Benefit ObJe¢tlves: In line with the Memorandum and Articles of Association of the Charitable Cornpany (Clause 3: Objects) the objects of ACN (UK) are to (i) advance the Christian religion by supporting atKI promoting the Churc14 esp￿lalIY in countries where Christians are suffering per$￿utiOn or discriminatioo and (li) further thc other cIwitable work of the Church in suth ways that are charitable in law by providing prnctical assistance and pastoral care for persons neol especially those who are living in, OT are re￿geeS from, such countries. Thc trustees ¢onfjrn] that they have compli¢d with the duty in Section 4 of the Charities Act 2011 to bave due regard to the Clwity Commi&5i0n G¢n¢raJ Guidance on Public Benefit and the requirernents of tbe Otyice of the Scottish Charity R¢gulator. Actlvltles: ACN (UK) emerged from COVID restrictions with the full team succe85firtly managin8 hybrid working pattem and continuing to f￿u8 on and produce material to raise awareness about the extremely difficult situation fAcing many Christian communitics. This includ￿1 our annual programme of mailings and R wide rang¢ of futthising Lmd other activities.. publications, articlcs, radio interviews, webslte, e-newsletters. talks. on-line event4 school resources and prescntations. We continued to place an cmphasi5 on digital activities and further incr¢asal our social media presenc& Our e-news brought in a good level of support. Pbysical event8 were reintTr)duced, and we were able to deliver our filll in-person progratnm¢, as well as maintaining a degree of digital activity for pr¢senlations and in schools. Community Fundraisers renewed contact with clwgy and others as the year progressed. Even though ACN (UK) came out of thc pandemic well and benefactor engagement r¢main¢d high, levels of support were impacted by widespread nervousness about the cost of living ￿l$iS and later in the year by postal strikes. which particularly aff￿1¢d our c￿lStmaS campaigns. The charity continued to produce material to raise awar¢ne5s about the extremely difficult situation facing Christian communtti¢s in India, Syrii Pakist￿ Nigeria, and Lebanon, as well as featuring our anmial Christmas Gifts of Faith mailing. A main focus of the year was the war in Ukraine with ACN covering the developing Ukrnine ¢M￿genCY in February, with fillther updates tl)roughout the year. The media work articles and reports of our Press and Infomation section enabled us to raise awar¢ness and fimdraise for the dire situations facing 80 many Christians in need. ACN (UK) also benefifyl from digital content, matetial and projects inf0m￿tIOn shared by ACN International. Throughout 2022. ACN (UK) registered increasing devclopm¢nt and change ill benefactor methods of payment, with many opting to make their donations via the website or by phone, notably resulting in a high level of income from our wcbsite.

Trustees, & Directors, Annual Report for Aid to the Church in Need (United Kingdom) 31 Docomber 2022 Accounts Advocacy: ACN (UK) partnered with Open Doors to mark World Women's Day {8, March 2022) with a virtual event on forccd conversion and forced maniage of religious minority women and girls ill Nigeria and Pakislan. In July 2022 the charity invilcd Archbishop Bashar Warda from Iraq and Sister Annie Demerjian from Syria as advocates for persecuted Christians participating in the Intemational Ministerial on Fr¢edom of Religion or Beli¢f in Londo For #Redwednesday 2022 ACN (UK) develop￿ a pri}gran￿ne int¢grating researd fundraising and advowy centiitig on the June 2022 massacre & St Frnncis Xavier's Catholic Churc]s Owo, Nigeria. In October 2022 ACN (UK) teamed up with B8rones5 Caroline Cox to launch a petition Calling for justi¢e for victim8 of the tllassacre. The next month, the charily invited Bishop Jude Arogundade from Nigeria to speak in Parliament aknut the atrocity. He and Baroness Cox helped launch ACN (UK)'$ 2022 Persecuted and Forgotten? A Report on Chrislians oppressedfor iheirFaith. Bishop Aro¥undade also 8pok¢ at the national #R¢dWednesday event at the Ukrainian Catholic Cathedral, tA)ndon. While in the UK, Dr Ar()g￿ded¢ briefed Parlian]entarians at a m￿tIng led by IA)rd Alto and gave media interviews including to BBC Radio 4. Over the year, the charity advocated for asylum for Pakistan C]lllStian l¢¢nag¢r Mairn Shahbaz, threatcned with death for alleged blasphemy. There were mcetings with Hom¢ Secr¢laries Priti Patel and Suella Bravemian and questions in Parliament. Publle Benefit- gld provided: The chaTity's Grant Programme provided aid of £7,855,757 through 268 project payments in 68 countrie$" thes¢ grants ar¢ summariscd in notes 12 ar￿ 13 of the Accounts. ACN (UK) rose to the challenge of the war in Ukraine by Sending £1,167,814 in to 5UPPOrt the Church in UkTaine. Other priorities for aid included a range of couThtri¢5 in Africa which received a total of £2,684,088 in aid payments. including vital payments to Christian mmunitics experiencing violence in the DRC and Chad. Help to Asia totalling £1,703,691 includ¢d help to poor and oppressed CbristiaDS in India. Despite challenges, ACN (UK) was still able to provide vital aid of £1201,715 to communities in the Middle East, in Lebanon, traq and Syria. The projects funded round the world included the support of Religious Sisters through construction of convents and provision of living costs, educational activiti￿. broadcasting the Fail14 provision of catechetical material and books. fonnation of catechists. trdining of seMina￿ns, provision of tratisport for those involved in the Church's Missio￿ subsidies for priests through grants and Mass stipends. humanitarian assistance for refuge¢s and thos¢ actively facitig pers¢¢ution and help with ChU￿h buildings. The projcct5 WC support are mainly pastoral, though ACN fimds some educational and developmental projects in areas where the filture pres¢n¢e of the Church may b¢ at risk. Beneficiaries are selected in accordance with our charitable objects for the support and promotion of the Church, especially where it 15 suffering persecutioTh or discriminatiorn Working with the PrOJ￿tS Section of ACN Intcrnationat General Secretariat, we apply selection criteria that includ¢ designating certain countries as priority areas and evaluating the suitability of pn)jects for the pastoral development of the Church in linc with the plans of the local bishops. ALI project Pro￿SaI$ are supported by a Local Bishop or Religious Sup¢rior. with proj￿1 agreements.

Trustees, & Directors, Annual Report for Aid to the Church In Need (United Kingdom) 31 December 2022 Accounts including safeguarding agrccments, signed and agreed upon by ACN International's General Secretariat Heads of Projects and thcn approved by the UK National Director on behalf of the trustees of ACN (UK), with whom the UK National Director liaises and to whom she reports on all prOj￿ts. Siaff from the National Office and from the General Secretariat's projects sections were in regular contact with project partners around the world, even though trips during much of the pertod remained Somewhat limited du¢ to wntinuing COVID travel restrictions. Rq)OLts were regularly rxeived concerning the situation on the grOL￿d and the impart and effeclivcncss of aid provided. In light of the complexity of aid provid￿ in the Middle East. the international organisation employs a ptrJje¢t consultant in IKbanotL two Consultants for projed monitoring and evaluation in Iraq and also two ¢onsultant8 bas￿ in Hon)s and Aleppo, Syria, who help prepare applications and monitor aid within Syria. ACN (UK) provided aid in v￿louS r¢gi(ms of the world and by different fjjnding types. Please see note 12 Restrictd Funds and note 13 Aid Grant￿1 for more detail. The following pie chart gives a pictorial representation of the geographtcal distribution of £7,855,757 in aid provid¢d dwing 2022, througb 268 project payments in 68 countiies: AID PAYMENTS 2022 BY REGION Middle East 15.3% Latin Amei"ica 8.90/0 Africa 34.1% Eastern Europe 20.OYo Asia 21.7%

Trustees, & Directors, Annual Report for Ald to the Church in Need (United Kingdom) 31 December 2022 Accounts The following pie chart providcs a reprcscnlation of the distribution of £7,855.757 in aid payments during 2022 by fimding type, following the categori&q used by ACN International. AID PAYMENTS 2022 BY FUNDING TYPE Means oflransport for pastoral car• Mass stipettds IQT.5% iste isters 10. thfommtion of the laity 9.7% and roligiou$ 6.6% Construction artd recon5tniction of Dlstribution of Bible& religious books and medla &6% io

Trustees, & Directors, Annual Report for Aid to the Church in Need (United Klngdom) 31 Dècember 2022 Accounts Example8 of ProJ￿tS supported in each FulldAng Type Bre given bdow: CONSTRUCTION AND RECONSTRucfioN OF CHURCH FACILITIES Kyrgyzstan PhilippiDes Constnjotion of a caihcdral and a pastoral centre in Bishkck Construction of a chapel for the Brothers of St John as part of their new Mission House in Cebu Ci Re5JTbishm¢nt of the church and pastoral halls, parish of K0￿C Conslruction of the convent of the Salesian Missionaries of Mary Imma¢ulat¢ in Nd'oLk Nkon TRAINING OF PRIESTS AND RELIGIOUS Albania Cameroo Madagaytar VielnAm DR Congo ASS STIPENDS Training of 51 seminarians from the diocese of Fén&ive-Est FOrn￿tiOn of132 SeminariallS- Congregation of Sacred Heart of Jesus, Hue Training of 69 seminarians - Major Seminary of Philo80phy Saint André Kaggwa Indla Romanl 2,2.00 Ordinary Masses Bnd 100 Novcnas for Priests in Archd]￿¢Se of Delhi 3,165 Ordinary Massc5 for 211 Priwts in the Diocese of Oradea-Rum 3,750 Ordinary Masses for 109 Pri￿15 in the Diocese of Pathein MyAnmar Burkina Faso Living expenses for the ¢on)munities of thc Sisters of th¢ Immaculate Conce lion Living expenses for 5 Sisters of the Eucknstic Jesus in Rezekne-AgioDa Living expenses for Rdigious Sisters and Brother8 Catechists in the Dioc&8e of Jaffna MEANS OF TRANSPORT FOR PASTORAI CARE LatviA Srl LAnka Congo Brazil Ukraine Vehiole for the parish of Jesus the G(K)d Sheph¢rd in Vindoulou Ford Ranger SLS 4x4 vehicle for the Sisters of R￿Urs01andia do Tocantins Car for the Chancellor of the Eparchy of Buchach FAÉfHFORMAnoN OFThÈ , _ B4nglades Youth Fornwtion Activities of the Catholic Bishops, Conference ofBangladcsh Commission for Youth for 3 Five sunjmer camps for children and weekly Youth meetings of Saint J￿¢S vi￿rI￿te for Flcbrew-s eakino Cathnlic8 EMERGENCY ASSISTANCE Israel NJali Living expenses tor refugces and displaced persons beLausc of thcir Christian faith in the Diocese of Mo Emergency food aid for under-5erved Christian p)pulation in Al-Hassake, Hora Homs and oor n¢1 hbourhoods of Damascus UkrAine EmerbTency aid for 222 priests of thc Archdiocese of Lviv during the war DISTRIBUTION OF BIBLES, RELIGIOUS BOOKS AND MEDIA Zimbabwe Supply of15,000 copies of Child's Bible. 'God Speaks To His Children, in Syria Llthuania Mexico Support for th¢ Catholic Radio *fazoji Studija" in Vilnius Purchase of 10,(K)8 adult Bible5 for the ecclesiastical provinr£ of Bajio (Dioces¢s of Leon, Ira uato. Cela aand uer¢taro

Trustees, & Directors, Annual Report for Aid to the Church in Need (United Kingdom) 31 December 2022 Accounts Impact measurement Projects for which grants have becn approvcd by ACN (UK) are monitored closely. all projects have their outcomes analysed to see if they are An accordatlce with the project proposals and represent value for money. Project holders are asked lo provide additional infornialion as ncccssary, and if this is TLOt deancd 5a115factory, or is not forthcoming, ACN (UK) will not consider tillther project applications from that projcct holder. diocese or province, or continued funding for a project which is being funded in stagas. Monitoring in the Middle East presents a particular challenge. ond we are fortunat¢ that our project partners- bishops* pricsts at￿ Sisters in particular- have assisted us by providittg excellent accounts of th¢ir spending of ACN fvnds. overseen by ACN staff and volunteers. The Charity receives rq)orts on the impact of grants made in lernis of those people reached and the effectiveness of aid providcd. It w211 also colltinue to be through visits, reports and follow-up that we will see that ACN (UK) makes a huge dlfference to the life of the Church and to suffcring Christians. The examples below illustrate the vital help given by ACN IUK) to various projccts around the world during 2022. Constructlon of 4 cathedral ind a PA8toral centre Ill BlshkeK Kyrgyzstan Kyrgyzstan is 900/Lb Muslim. Bishkek is the ￿pital of Kyrgyzstan and the curr¢nt ￿thedral is a smajl church inconveniently situated in one of the suburbs. The Church ha8 a￿ulT￿ a central site and has the necessary government pern]issions. There will be an adjacent pastoral ccntre on four fioors which will hold cultural events and rnak¢ the proj￿¢ more acceptabl¢ to the authorities. There are scvcn pricsts and five Religious Sisters. The project ha5 a vcry significant pastoral value for the Church in Kyrgyzstan. rellgious radicalisation may Dot allow a future opportunity to have a Catholic complex in the city centre. The prOj￿t will be sp￿d over 3-5 years. About ten funding organisalions are involved, including Jesuit ProvinG¢s, Missio and Pmpaganda Fide. ACN (UK) contributed EUR 250,000. .111 An arliJl s imprcssion ofihe compleied ¢a¢hedrul andpastoral centre 12

Trustees, & Directors, Annual Report for Aid to the Church in Need (United Kingdom) 31 December 2022 Accounts Supply of 15,000 ¢ople5 of Child's Bibl4 'G(Ml Speaks To HIS Cbildren,, In TJIKalAnga langu&g4 spok¢n in western ZlmbY4bwe Although thcrc are nearly 200,000 mother totwe speaker5 of TijiKalaThga in Zimbabwe. there are very few printed books, mainly s¢lM)ol textbook8, printed by tbe government. Teachers are eager to have additional materials in their language. The Archdiocese of Bulawayo is arranging for Child's Bibles lo b¢ distributed to p￿IsheS wherc TijiKalanga is the family language. for use in catechetical programmc5. Thc Kalanga Languag¢ & Culiural Dev¢l<)pm¢nt Association will supply 188 primary schools with copies for use in classes. The FKK)ks wer¢ printed by Vcrbo Divino in Spain and shipped direLt to the Zimbabwe Catholic Bishops. Conference in Harare. at a cost ¢0 ACN (UK) of EUR 9,775. childre￿ ¢7ppreLiatg rcading Guil s Word in Ihcir own language ConstrnetiOD of a chapel for the Brothers of St John as part of thelr new Mission House ID Cebu City, Phi]iPPilleg Cebu City is home to nearly a million people and is the Philippines, main domestic shipping port. The Brothers of St John working in a particularly poor are& of the city. where ther¢ is violence and drug abuse. and they ty to combat the lack of Christian orientation and ucation, esp¢¢ially among the young people. The Mission House is b¢ing financed by other fimding bodies, while ACN concentrates on the chapel, co-financed by eight partners, including the knhdiocese of Colognc, Missio Austsia and Missio Aa¢h¢n. The Head of Section in ACN'S Project Department commcntal: 'This project is convincing because it ha8 a clear apostolic direction. the backing of thc Archbishop of Cebu. and is obviously well prepared and financially soundly plaDned.' ACN (UK) contributed EUR 40,000. 13

Trustees, & Directors, Annual Report for Ald to the Church in Need (United Kingdom) 31 December 2022 Accounts A￿Killary B￿hoP Midyphil Billon¥J leads ihe groundbrcjuking ceremony 47 H/liai ili¥ Lliupgl will look lik 14

Trustees, & Directors, Annual Report for Aid to the Church in Need (United Kingdom) 31 December 2022 Accounts Achievements and performance ACN (UK) saw total audited income in 2022 of £12,149,467 (2021 £10,246.817). Donations and grants of £8,075,198 wereup by 0.6%. L¢ga¢ies received of £1,393,867 was UPJ and legacy income r¢ccivable (due, but not yet rcceived) of £2.326,888 was up very substantially; total at￿lt￿ legacy income equat¢d to 30.6Q/• of total illwme. The great kindness of depart benefactors is reportcd within the Consolidated Statement of Ftnancial Activities under Legacies Rec¢ived and ReLeivable (see note8 3 and 9). National campaigns focusing on selcclcd countries or regions produced good income, 8UPPOrtcd by regular income associated with the Mirror newsletter. The acquisition of new ben¢fa¢¢ors. limited in 2021 duc to residual effects of the pandemic. gradually increascd during 2022 as parishes and schools began to open ty th¢ public aThd tbe various usual channels, such as face-to-face parith appeals, once again became accessible to ACN (UK). It should be noted in this context that the steady level of donations received from long-time bcnefaGtors has helped the charity to maintain substantial levels of project support throughout Ihe CoNid crisis.. the Irustec5 and staff of ACN (UK) remain deeply ¢onmlltted to the car¢ful stewardship of our loyal and compassionate benefactors. Expenditure on raising funds, excluding trading, fDr charity cash rcceived was £1,057,114 which equatcs to 9.6p in the pound (2020 7.3p). Th¢ main reason for this was the increase in Salari￿ as 2022 was the first fvll year for paying Community Fundraisers, salaries. Expenditur¢ on charitable activities, including the grants progranllne, cducation, communication and support, was £9,403,262. total consolidated expenditure was £10,712,465 (down from £12,017,300 in 2021). Further points to not¢.. Legacies kneiv¢d amounted to £1,393.867 and Lw¢1￿ Rtteivable booked were £2,326,888 totalling £3,720,755 - an increase of 105D/o (s¢e not¢ 3). The overall auditeAJ charity incom¢ shows an 18.6 % iiKrea5e again51 th¢ previous year. due to ihe increased booking of legacies, whilst cash reccived threas¢d, due to cash ￿e1Ved from legacies booked in the prior year, resulting in a redudion of grants paid out. Regular giving including Direct Debits and Standing Orders was 3.70/0 high¢r than the previous year at £1,141,847 and recovered on Gift Aid donations was £917,504. By January 2022, churches and schools were once again open to the public. Unfortunately, a developing UK economic crisis led some dioceses to continue pandemic-imposed restrictions on charity appeals in parishes. Similarly, some sch(K)I mectingslassemblies, group talks and events across the ¢ountry rmined virtual, thereby delaying the return to facc-to-facc fimdraising practi¢¢s. ACN (UK) leamed from the shift to digital platforms and embraced both virtual and An-perso engagement tbroughout 2022. This approach r¢8ulted in continucd support from Parishes, alongside increases in income frorn schools and the numbcr of schools acc&ssing our classroom r¢sources. 2022 saw the introduction of 5 full-time Community Fundraisers replacing the part time Area Secretaries previously 15

Trustees, & Dlrectors, Annual Report for Aid to the Church in Need (United Kingdom) 31 December 2022 Accounts mployed: a5 this team settles th¢ charity's ¢ommunity-ba5ed income will hopefidly increase rapidly in 2023 and beyon Overall, DireLt Marketin8 activities realised £3.086,383 with further donations Ca￿led under the categories of Web and Major Donors. Special report5 and press articles were produoed after researcm in<ountry interviews and feedback from project partncrs. In addition to th¢ highly succ¢&sful Ukraine can]paigns, other campaigThs included India. Syri& Pakistan. Nigeria and Lebanon. as well as our annual Gifts of Faith mailing. The e-newsletter engagd more benef&ctors on a regular basts and S￿la1 mgjia cov¢rag¢ and followers inor¢as¢d. ACN (UK) initiated advoc￿y forthe vidin)s ofthe5 June 2022 massacre at St Francis Xavier's Churcls Owo, Nigcria. A pctitionwas launched inParliament in Octob¢r 2022 and was followed up with parliameniary meetings involving Bishop Jude Arogundade of Ondo, Nigeria. whom ACN (UK) invited lo the UK to launch the 2022 cdition of the PerseLt41ed and Forgolten? reFrt)rt and as keynote speaker for #RedWethie8day. In support of ACN (UK)'s advocacy campaign, Ftona Bruce MP continues to advocate for Pakistan Christian girl Maira Shahbaz with Hom¢ S￿retary Suella Bravernlan and others at the highest levels of Government both in the UK and Hungary. Mas8 stipend offerings reduced by I￿/tr lo £718,815, due at least in part to the d¢layed reopcning of local parish churches following pandemic-related closures. Expenditure on raising fill￿8, excluding trading. for charity ￿ Tec¢ive41 was £1,057,114 w]Jith equates to 9.6p in th¢ pound (20217.3p). In the period und¢r r¢vi¢w. 79 /0 (202188.5 /0) of total charity cash received was expended on the charitable purpose, excluding support services,. 71.3 /0 (202182.W/o) of charity cash received was spent on the Grants programme in aid ¢0 pers￿uted and suffering Christians. This was due to dclays in exp¢cled applicatioJ]s fronL projcct pa￿er& in Ukraine and unforeseen staffing issues in Konigstein which have since been rectified. Office in Scotland ACN (UK) has an office in Motherwcll. Scotland (registered with the Office of the Scottish Charity Regulator, SC040748). Throughout 2022, the office continued to develop n¢w support whilst keeping ¢xisting benefactors. schools, and p￿ISheS infonned and engaged with the charity's ongoing work around the world. The Scottish Office is overseen by the H¢ad of Community Outreach for Engla1￿. Scotland and Walc8. ACN (UK)'8 team in Scotland onsists of an Events Manag¢r. on¢ Community Fundraiser and two administrative staff. Th¢ Hcad of Community Outreach. England. Scotland, and Walcs reports to the National Director. The Scottish Advisory Group which offers advice and ideas, had eight members in 2022.. ACN (UK)'s liaison bishop for the Scottish Bishops, Conferenc¢. a Youth Chaplain, a human rights lawyer. a High School Head Te&cher, the Director ofthe Catholic Parliatncntary Office, an RE Advisor, a retired teacher. and a studenl to reprcscnt the youth. The total number of ACN volunteers in Scotland is 45. ACN in Scotland created new type8 of events as well as running the annual Youth Rally and Parliamentary Evcnt that rctumed in 2022. ACN in Scotland is recognized within the Community and within public office" the charity has a scat on the Scottish Catholic Education in Scotland EXc￿tIve Board and on the Cross Party Group 16

Trustees, & Directors. Annual Report for Ald to the Church in Need (United Kingdom) 31 December 2022 Accounts for Religious Freedom Abroad. In the period under review. direct income from b￿cra¢10rS in Scotland arnount￿ to £719.839 includiTW legacies received totalling £215,875. In addition. Gift Aid of £97,460 was rcclaimed on qualifying donation5 from individual taxpayers in Scotland. Th¢r¢lore. the total ACN Scottish income in 2022 including Gift Aid recIa]n￿ is £1,033,174, an increase of £161,441 over 2021. Whilst the olyice in Scotland continued to senye our benefactors in Scotland, in 2022 it also bccame the support ccntre for the Community Outreach team across the UK. Reserves policy The accounts highlight the satisfactory financial position of the charity as a going concern. At all tim¢8, the trustees are concerned to see the maximum available amount betng paid out i aid, It is the policy of the trnstees not to accumulate unnecessary asscts whilst allowing for a contingency sum. After discussion and review, noting that the charity benefits from regular giving. substantial voluntary donations from a wid¢ variety of sourcc8 and owns tho offi¢¢ building in Sutton outright. the trnstees have adopted a reserves policy lo hold a Small reserve to provide for the unexpected. The charity is also able to control ¢xpenditure in the distribution of filllds for aid in the light of the level of incoming fun(Ls. Therefore. the tn￿teeS agreed that a swn of at least £200,000 be held in the bank. The Balancc Sheet to the a￿Ount$ and Note 14 Total Funds show that fr¢¢ r¢s¢rves. ¢xcluding legacies receivable, at the end of the P￿LIN1 were £481,497 which rcpresents g weeks of nmning costs. Aid payments totalling £613.591 for project8 in Ukraine and for Masses (l￿te 12) were due to bc paid out early in 2023. A furt￿￿ £880 for projects in Russia and Belarus are being held due to UK sanctions. FRS 102 has been uscd when preparing these fina￿la1 stat￿nents. Thc allocation to all cost ccnlres has been 8gr¢¢d with the audltors, based on agreLuI accounting policic5 Sct by th¢ charity. In the view of the trnslees in applying the accounting policies adopted, no judgements were reguired ihat have a significallt effect on the amounts rew8n1s￿ An the fil￿ncIal statements nor do any estimates or a88umptions rnade carry a significant risk of material adjustment in the next financial year. Plans for Future Periods Changes introduced by th¢ new National Director throughout 2022 should begin to bear fiuit as we move into 2023 and beyond. With staff input and the support of the tn￿e¢s, the Senior Managem¢nt Team has devised a 10-Year Vision for the charity. headlines i￿lUde increasing our wnllnitment to the suffering Church through income g¢n¢ration and grovrth, the pastoral support of the ACN (UK) community, awareness raising and advocacy. charting the impact of the international projects we fund and our work culture. Over th¢ n¢xt decade, all activity undertaken by the charity will aim to move us towards one or more of the goals set out in this vision docummt. Th¢ ongoing legacy of COVID-19 along5id¢ th¢ political upheavals and fll]ancial uncertsinty of lat¢ 2022 make it difficult to forcca8t for the coming year, bul our Continu￿ care￿1 stewardship of our bcllcfa￿ and the donor loyalty exhibit￿1 throughout thc pandawc Icav¢ us cautiously optimistic for 2023. Christians who 8truggle to live out their Faith, continu¢ to turn to ACN for help. Our staff rmins committed to ACN'S mission to support the suffering and persccuted Church thr(￿gh stewarding our current donor base, welcoming tI￿se who new to us at)d educating pcople of all ages and backgrounds who nught choose to support us in future. 17

Trustees, & Dlrectors, Annual Report for Aid to the Church in Need (Unitad Kingdom) 31 December 2022 Accounts ACN (UK)'s Community Outreach team will be a major driver of growth in 2023. Despite many parishes still struggling with falling numbe￿ and the cutrcnt cost of living crisis, our Community Fundraisers are delivering growing numbers of parish appeals (which raise clwity and trading income and serve as our main vehicle for audi¢n¢¢ growth). The incrw5¢ in thcir work with schools and universities will ¢ducatc tomorrow's bcn¢factors. and their recrui¢tn¢nt of Volunteers will ensure on-going support for the work of ACN following a parish appeal. Increased emphasis on pastoral supw)rt, Ix)th for our audi¢n¢¢ and our 5talY. will be implemcntcd by our two new Lay Chaplains who will develop devotional r¢sourc¢8 and work with our National Ecclesiastical Assistant to steward staff and benefactors. hotably by deq)ening our relationship with regular donors tl)rough personal contact. The arrival of a new Trdding Manager in 2022 brought with it many ideas to grow our Irading arn], which not only belps to steward our ben¢factors, bul also 8erves as an important vehicle for charity donation5 and the acquisition of new names, 2023 will see the addition of more proj￿1-re1ated product lin¢8. several new commcrcial outlcts. a simplified on-line purchasing process and the introduction ora strategic busIn￿S plan to grow sales in line with our 10-Year Vision. Bringing our telephone opeTators back in-house in 2022 has worknl w¢ll for the charity. Our Bcnefactor Support Adytsors offer personalised stewardship, with a deep commitment to our charitable aims and understanding of how we work. they answer queries and offer advice and support to our benefactors, while at thc same time directly inputting into our CRM (Customer Relation Management) and accounting packagc details of donations and trading sales. We are currendy bedding tn a new VOIP (Voice over Internet Protocol) system and will carefully monitor levels of incoming calls wilh an eyc towards cxpanding this team in line with the growth of our donor base. tn 2023 we will review our existing suite of fimdraising and markding ¢arnpaigns and tnat¢Tials to ensure that these are delivering as CXPCCtcd (or better). Poor perfonn¢rs will be refr￿h¢d or jettisoned. new ideas for donor acquisition And rctcntion will be explored. We intcnd to implement a new fully integrated marketing automation platforni and to trial an AI- powered donor segmentation system to ijnprove target￿ communication with specific types of donor. We will continue to improve our current website, especially facilities of mixed baskets (containing purchases a]ul donations), while exploring option8 for introducing a new websit¢ in the next few years. Beginning in 2023 we intend to improve our stewardship of High Value Donors and to incTea8e our work with grant-giving trusts and foundations. We now have designated members of staff to Ove￿¢¢ this and have initiated external training to ¢kv¢lop our pastoral and fimdrai$ing skills in these area8. The Goming year will s¢¢ the completion of a widescale workfiow review whi¢h will f¢￿ into a complete overhaul of all procdures and protocols across our organisation. This will improve ¢fficiency and productivity, while freeing up staff time for strate￿C thinkn'ng and creative development. W¢ will move forniard with our Hybrid Working Policy, a much-needed refuthfvishment of our oITicc in Sutton and plan5 for increased anphasis on learning and development as well as the introduction of ¢omNency matrice8 to accornpany our Thew career prOg￿$s10Th programme. 18

Trustees, & Directors, Annual Report for Aid to the Church in Need (United Kingdom) 31 December 2022 Accounts We will continue to involve ¢n￿tee8, staff advisers lo ensure data legislation is fvlfLlled and that app￿priate safeguarding policies continue lo be implemented by project partners. In 2023 we will continue to ensurc regulatory compliance in our workplace through matKlatory training modules for all new staff and refresh¢r modules for existing staff. We are able once again to offer a fiill slate of tn-p¢rson and virtual events throughout the UK, i￿luding national, large-scale events as well as smaller regional events and sponsored fundraising challeng¢s. #Redwethiesday. ACN Benefactors, Day and Onc Million Children Prayin8 the Rosary will no doubt continu¢ to be among the most popular ACN events in 2023. Infornmtion and Project trips to Pakistan and South Sudati are under discu&8ion for 2023, and unrestricta trdv¢I now meaDS that we can enhance our news and advocacy campaigns wi¢h on-silc visits, Despite the cost of living Crisis, ACN (UK) benefactors, staff Mnd volunteers havc continued to Show their dedication to the suffering Church through their support of the work of thc charity, and the Iwstees wish to exPr￿S their gratitude to all. Our benefactors have once again sELown amazing levels of supporL allowing ACN (UK) to continue its work without government or statutory funding. ACN staff hav¢ ￿rne logeth¢r under new leadership with an cven greater coll]mitm¢nt and dedication to those we 8UPPOrt and to those who sUPPOrt ACN. 2022 saw ACN IUK) helping millions of Christians in Ukraine. Lebanot4 Syria. Nigeria and elsewh¢re. Our prayers and g￿erOSitY here at home have offcred lov¢ and mercy to those around the world whose faith is t¢st¢d every day in so many ways. Statement of Trustees, Responsibilities The trustees, (who are also th¢ di￿tOrS of Aid to the Church in Need (United Kingdom) for the pun)os¢ of Company law) are responsible forpreparing the Annual Report and the financial statements in accordance with applicable law a￿1 Uniled Killgdo￿ knounting Stand8sds (United Kingdom Gencrally knepted Accounting Practice). Company law rwiires thetrustces to PT¢pare ftnancial statements for each fllwi¢ial year which give a true and fair view of th¢ stat¢ of affairs of the charitable company and of its income and expenditure for that period. In preparing these fu)ancial statements, the ttwtccs are r¢quired to: seled suitable accounting policie8 and then apply them consistently. make judgements and estimate8 that are reasotJabl¢ and prudent; state whethcr applicable UK Accounting Standards, including FRS 102, have bcen followed, subject to any material departur¢5 disclosed and explained in the fillattcial statements. state whrther a Statement of R￿0Mmended Practice (SORP) appli&8 and has been followe(L subject lo Any materiaL d¢partUK8 which are explained in the financial statements., prepare th¢ financial statements on the going concern basis unless it is inappropri to presume that the charitsble Company will continue in business. The tn￿ee5 are responsible for keeping properaccounting records that disc105e with reasonable accuracy at any lime the financial ￿sItiOn of the charitable company and enable them to ensure that the financial stalements comply with the Companies Act 2(K)6. They are also responsible for safeguarding th¢ assds of the charitable Company and hence for taking reasonable steps for the prevention and d¢tKtion of fraud and other irregulaTiti¢s. 19

Trustoes, & Dlrector8' Annual Report for Ald to th• Church in Need (Unltsd Klngdom) 31 Docemb•r 2022 Accounts None of the Irth¥ had any ben¢fi¢l414nt¢rebt in any contract to wbich the or￿ll8a WAS pnty during the yw. Sl*t¢m¢nt of dlKknThre to AudltorB So far As th¢ trwtee8 are oware. there 18 no Telev￿ audit information of which the the hay¢ taken all the steps tha¢ they ought to hav¢ taken as directsts io order to make th¢msclves aw¥E of any relevAQt audit infornutiots uttd to est4blith th4t the cffnpan￿S wditorn ue &W￿e of that information. Appyovd by th¢ ThJ8tee4 and Directors of Aid to the Churth ittNeeA (UDitrd Killsd￿n> arKI s18n￿ ¢)n ¢lwbebHlf by Tlmothy aiurch NAtiotwl Pre¥ideTrl and chair￿ of the B0￿d of ThJ8ttt8 3° May 2023

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS OF AID TO THE CHURCH IN NEED (UNITED KINGDOM)

Opinion

We have audited the financial statements of Aid to the Church in Need (United Kingdom) (the ‘parent charitable company’) and its subsidiaries (the ‘group’) for the year ended 31 December 2022 which comprise the Group Statement of Financial Activities, the Group Summary Income and Expenditure Account, the Group and Parent Charitable Company Balance Sheets, the Group Cash Flow Statement] and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the group’s and the parent charitable company’s affairs as at 31 December 2022 and of the group’s incoming resources and application of resources, including its income and expenditure, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 (as amended) and regulations 6 and 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group’s and parent charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained in the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements themselves. If, based on the work we have performed,

21

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS OF AID TO THE CHURCH IN NEED (UNITED KINGDOM)

we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• the information given in the trustees’ annual report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the trustees’ annual report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and parent charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in [the strategic report or] the trustees’ annual report.

We have nothing to report in respect of the following matters where the Companies Act 2006 or the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

• the parent charitable company has not kept adequate and sufficient accounting records, or returns adequate for our audit have not been received from branches not visited by us; or

• the parent charitable company’s financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of trustees’ remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page [x], the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group and parent charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s Responsibilities for the audit of the financial statements

We have been appointed as auditor under Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report to you in accordance with regulations made under those Acts.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

22

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS OF AID TO THE CHURCH IN NEED (UNITED KINGDOM)

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the group and parent charitable company’s internal control.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.

• Conclude on the appropriateness of the trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the group and parent charitable company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the group or parent charitable company to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

• Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit report.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charitable company.

23

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS OF AID TO THE CHURCH IN NEED (UNITED KINGDOM)

Our approach was as follows:

• We obtained an understanding of the legal and regulatory requirements applicable to the charitable company and considered that the most significant are the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 (as amended), regulations 6 and 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended), the Charity SORP, and UK financial reporting standards as issued by the Financial Reporting Council

• We obtained an understanding of how the charitable company complies with these requirements by discussions with management and those charged with governance.

• We assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance.

• We inquired of management and those charged with governance as to any known instances of non-compliance or suspected non-compliance with laws and regulations.

• Based on this understanding, we designed specific appropriate audit procedures to identify instances of non-compliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative evidence as required.

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charitable company’s trustees, as a body, in accordance with Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005. Our audit work has been undertaken so that we might state to the charitable company's members and trustees those matters which we are required to state to them in an auditor's report addressed to them and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to any party other than the charitable company and charitable company's members as a body, and the charity’s trustees, as a body, for our audit work, for this report, or for the opinions we have formed.

Neil Finlayson (Senior Statutory Auditor) for and on behalf of Moore Kingston Smith LLP, Statutory Auditor

Date: 30 May 2023 9 Appold Street London EC2A 2AP

Moore Kingston Smith LLP is eligible to act as auditor in terms of Section 1212 of the Companies Act 2006.

24

Aid to the Church in Need (Unlted Klngdom) Consolldated Statement of Flnancial Actlvities (incorporating the income and expenditure account) For the year ended 31 Decamber 2022 Unrestrlct•d Funds Restrlcted Funds Total 2022 Total 2021 Nole5 Incomo and Expendtturo Incomo Don8llons and Grants 5,288,775 2.786,422 8.075,197 8,026,383 Legacles r8¢elved 1,365,467 28,4(J) 1,393,887 1,006,821 Legacles recoSvable 2,326,888 2,326,888 802,131 Other trading acuvities 353.515 353.515 411,482 Total InGomg 12 9.334,645 2.814,822 12.149.467 10.246.817 Exp•ndliur• Expendllure on ra181ng funds Ralslng funds Fundralslng tradlng.. cost of goods sold 1.057,114 252,099 1,057.114 252,099 843,515 292.546 Charltable activities Grants programme Education and communication Support serylces 13 5.515.881 857.908 689,596 2,339,876 7,855.757 857,908 689.696 9,598,069 639,913 643257 Total Exwndlture 8.372.598 2.339.876 10,712,474 12.017,31KJ Not Incorno I (Expend1￿re) 962,047 474.946 1,436,993 (1,770.4831 Oth•r r•cogni8od galns1{10$sosl Nel g81￿(10$s&8) on Investments 5.801 5.801 7,$03 Net Mov•m•nt In Fund• 967,848 474,946 1.442.794 11.762.980) Fund balances bfv￿ 8t 1 January 2,900,264 139.525 3.039,789 4.802,769 Fund balances ¢fv￿ at 31 December 14 3.868,112 614,471 4,482,583 3.039.789 There were no recognlsed gains and losses other than thos& included in th& slalemenl of financlal acuvltlès. 25

Ald to th• Church In Nvd (Unltod Klngdom) Balanc• Shoot at 31 D•c•mber 2022 Group Cfvartty Noie8 2021 2022 2021 Flx•d A•g•ts T8nglNe Flxd ￿￿ets Inv•8tments 1,028,807 36.6B8 1,050,816 30,B98 1.028.607 36.798 1,050,816 30.998 1.066.306 1,081,713 1,065,405 1,081.813 Sto¢k and work In Fwre•• Oebtor8 Caeh •t bank hand 94.008 2.458.746 1.119,2Q4 67,184 1,754,387 338,858 2,894,403 894,209 1,864,975 196,38> 3,889,958 2,160,408 3,688.612 2,081,364 ¢r•dllorn: knoLmts famng duo vAthtn on• ye 10 252,881 202,331 173.39S 133,433 N•1 Cuff•nt A89•ts 1417,278 1.958,077 3,415.217 1,947,931 N•1 kn••ts 14 4.482.583 3.039.789 4,480,622 3,029,744 Fund Unr8smc￿j D941gnated 3,783,112 85,000 614,471 2.900264 3.7B1,151 85,ODO 814,471 2,890,219 14 12 139,525 139,525 4,482.5 3.039,789 4,480,622 3,029,744 Approved pnd 4ullv)rf••d for ￿u by th• Bowrd of Tru8te68 on 3 M•y 2023 •nd 8lgn•d on It• by Tlm¢Xhy Church. Chdrm8n ol the Board olTnJ8tse8 The noteg on pgg89 28 to 37 fom? partof t￿e aeeounts.

Aid to the Church in Nood (United Kingdom) Consolidated Stat•m•nt of Cash Flows for the year endad 31 December 2022 2022 2021 Cash flow from operatlng activitles Net ¢ash provided by owaling acllvit 803,818 (3,247) Ca8h flows from Invesling actlvitles Investment Income and Interest received Proceeds from dlsposal of fixed asset investments 2,445 403 PayThents to acqui￿ tangible fixed ass8ts 25,913 37.266 780,348 (40,110) N•t Increa801d•¢rease In cash and cagh oqulvalents Openlng cash balance at th8 beginning of Ihg year Closlng ¢ash balance at Ihg of the year 780,348 338.856 (40.1101 378,966 1.119.204 338,858 Ro¢onclllatlon of not Income to n•t cash flow from opgratlng aGtlvltles 2,022 2021 Not Movem¢nt In Funds Adjustments for: 1,442.793 {1,762,980) Depreciallon Nel {gains)11095es on Investments Investment Income Decrease I (In￿eaSe) in stock {Increaseydecrease In debtors Increasel (de¢￿aSe) in ¢￿ditI)r5 48.122 (5.801) (2.445) (26,843) (702,357) 50.349 45,183 (7.503) (403) 5,313 1,713,521 3,822 803,818 (3,247) 27

Aid to the Church In Need (Unltod Kingdom) Notes to the Accounts For the year ended 31 December 2022. 1 Ac¢ountlng PollGIo8 Basis of prgparatlon These financlal slalemants have been prepared under the hlslorfcal cost conventlon and In accordanc8 with tho Financlal Rgpgrting Standard Bpp4lcable In the UK and Republlc of Ireland IFRS 102). The Ch8rlty and ils subsidiary ar8 a public bengfit group for the purpos98 of FRS 102 and therefore have also preparad the financlal statements In a￿ordanCe wtth the Stslemenl of Recommended Practice appIl￿b￿ lo charftbs preparing their accounts in accordance with ihg Financial Reportlng Slandgrd 8ppll¢abte In th& UK and Republic of Ireland (Th9 FRS 102 Charlttes SORPI and Ihe Companies Acl 2006. Golng concern The tnJstees have Conslderod kxssible events or ¢￿ditionS that mlghl cast signlflcant doubt on the ablllty of th¢ charftsble company lo continue as a going concern. Thg trustees have mado Ihelr assessment for a perfod of at18ast one year from th8 dale of th8 approval of these flnanc181 stslemenls. In partlcular. tha trustees havo consK18red the charftable company's for8casls and project1c￿8 and have consld8red tho polentlal Impa¢l of the current econom￿ clifflale on the vlablllty of the charltabla group. After maklng enouiries, tha trustees have conduded that there Is a 1gasonab18 expeclatlon that tho charftable oompany has adequate resources to continue in Opera￿e￿al exist8nce for the foreseeable tulure. Th8 charitsbla ￿MpanY therefore conlSnu8S to adopt thg going Co￿8M basls In preparing its finandal statements. Bas13 of consolldatlon Tho group flnandal statements consolldale the financial statement5 of ACN Tr8ding Llmllgd. No Statement of Flnandal Acllvltyls prepared for the charty as permittad by sectlon 408 of the Compan188 Act 2006. Company status The charfly Is r￿Stered with th9 Charlty Commlsslon in England and Wales number 1097984. The charity Is r￿1Sterd wllh the Office of the Scothsh Charity Regulator nUrn￿r SC0400748. The Charty Is registared wllh Companlas House In England and Wales number 4747e66. Thg rgglstsrthj offlce15 8gnhlll House, 12-14 B8njhill Avenue. Sutton. Surrey. SM14DA. England. Thè charity Is a cc4mpany Ilmiled by guarantee. The members of the company ar& the Iruslee8 named on pago 1. In the event ol the Charity being wound up. the Ilablllty In respect of the guarantae Is limited to £10 per member of the charity. In¢omlng rnsource8 All Incom8 Is r9¢0gn18J whon Iherels enlltlamenl to Ihg fvnds, the r8¢dpt is prcthble and the amount can be measur8d rellabty. Legacles are recognised followlng prcb8te onco evidènce is re￿rVad Ihal the receipt is probable and th& am￿nI of the legacy receivabla can ba mgasured rellably. D8talls of any legacies to whlch the charity is entitlèd. for which the amount receivable or timing of recdpl 18 uncthaSn 8re dlsclo88d 88 8 conlingenl assat until crflgrla for I￿orne reco3nlllon are mgt. Th8 charfly has been notmled of legacl6s asilmate4J to prDJuc8 t575,00012021'. £500,000) whlch have not been includgd Sn the ccmsolidaled Statement of Flnanclal Act5vrtles, b8cause thg cond￿lon$ for r&cognlllon have not been mel. Fund accountlng Restricted funds are those arg lo be used for the spectfigd purposes laSd down by the donor. Expenditure whlch meets these criteria is allocated to th8 approprfate fund. Unreslricled funds arg donatlons and other Income recefved or genoraled for the furthor8nc8 of thè obSgCts of thg charlty without 8peciffl&J purposes, and Iherefore are avalloble as general funds. 28

Aid to the Church In N8ed (Unlted Klngdom) Notes to the Accounts For the year ended 31 December 2022 {eontinued) 1 Accountlng Pollcl•s (contInU￿) G0￿Mment grant pollcy Incorne from government orothgrgrants 1$ fowyn188d vthen th& chArty ha8 ￿lttlema￿t to the fvnd8. any parformance ¢ondthorts attathed to th8 grarTrl have b?en met, It Is probable the In￿Me 11 bo rgcehe(J and the aMo￿t ean be reliabty measured. Le$gor a¢￿intr￿j Rgnlal Inr4)me from operatirvJ1g￿9S k racojn1$￿ on a 8lralght Ilne b8Bls ovèrthe tsrni of the relevant le888. Inilal dlrect costs in¢L￿d in negotla(IrYJ and arrsryJing an operaung lease aro addad to th? canyng amount of the lea58d asset and reeagnised on a 8tralght line basis ov8rtha lease l&mi. Flx•d As$ets and Deproclatlon All flxed #ssets are used in direct furtherance of Ihg charlty's F￿￿d assets are Ir￿lUd￿ In Ihe89 flnandal 5tat8ments at ihdrorigln81 cost lesg deprnciatbjn and accum￿ater1 irnpairment10889$ Pro￿￿ed lo date. Depreclatbn Is pro￿deCI on all tarolble flxed 8$50ts, at ratss c81culate(I lo writo off the c08ts les s￿rnated residual value gf eath asset, by equ81 annual Instslments. overthgir expected useful I￿e$ which are 0)n5￿er8d to b8.. Fr8ehokY propety Office fithr88 ￿ eq￿prnent Computsr wwlpmènt 1% stralght line 25% 8traSght Ilne 330kn $tralght lino The gain or10&8 arlslng on th• dl$po$al of an asset SB dglgrrnlned a8 the dtrfer8r￿e b6h¥aen Ihe salè pro¢eed8 8TrJ Ihe earrwng value of tha 4ss8t oTrJ Is reCog￿sed In the profit 8nd10ss 8CCOWt. Grant-maklng pollcle The trustees alloc818 grants In accordance wth the obJ8cts set out In I Mèmorarnlum and Aitid85 01 Asyoclalon of the th8rftable company. whSch 8re 8urnmari8ed In tho Tntsteè¥' Annual ReporL Ro$ourco8 oxp•nd8d Staff L￿SIS arky overh&ad 8xpenw8 are alb¢abJ to athllès Dn the ba51s of lrne spent on th)88 aCti￿tIes. Resourc88 axpeThJed are inclLkI8d in Ihe Ststemgnt of Acuwties on an aLrrua15 ba518. Any acwgj h￿klaY p&y 0[￿ement￿￿ukj bg Induded In thè Stalmnlof Actmiw. Crltl¢al accountlng •stlmatss and arna$ offvdgament In pr8parln9 accounts. it is necessary lo make ￿rtain ludgements. 8¥dm8198 aTrJ assumpth)ns t￿t 8ffecttho amounts recogntsed In the 8c<xJunts. In the vlgw ofthe trustees. no judg8m8nts w8r8 rwulTed that havg a ￿gnIficant effect on th8 amount8 recDgni8ed In the acwunts, nor do any e8Imates or gssumptlon8 mad& (arry a SIgn￿lcan1 rtsk of matgrial adjustrnont In thè nextflnandal ygar. Forolgn currency tranJoctlonJ Transadons deTh)min&ted in forevJn curffjndes arts translatsd Inta ¥Wing 8t Ihe rate of ex¢harvJg rullry al the Im8 Qf the Iransactkjn. Assab and Ilablllves In forelgn Curre￿0$ are translatsd Ints sterliTrJ atthe rate of excharye on the balanc• $h88t dat•. All excharvjg drffererw are dealt vAth In the Ststementof FlnarKl81 ActMUe8. Ponslon ¢￿ts Th8 charityop8ratsJ a deflnefl o)ntribuUon FenBlon scheme. Th premlums ar• charged to the Stsiementof Flnancial AGtfvif588 as they arfsa. Atyear-&nd tsre were no unpald Pension ￿ntrfb￿rts (2020.. £NII}. Sto¢k Stock IÈ valued at the Ixerof tostand ￿t reali8able value, after maklryJ due albwan¢8 for obsokte aTK1 slow-mo￿TrJ itèms. Operotlng leas•s R8nta18 payabla ur￿aroperaVry ￿8$e5 arè charged on a 8travJht Iln8 bas18 OV8r lh8 1888e te￿.

Aid to th• Church in Need (United Klngdom) Notes to the Accounts For the year ended 31 Docomber 2022 (continued) 2 Donatlons and Grants Unrostrl¢tgd Re8trl¢ted Funds Fund8 Total 2022 DIr￿l Mark911rYd Web Major Donors Comrnunlty Outreach Scotland Other Rryular Gfvlng Glft Ald Mossès Trust Income Gifts of Fatth Red W8dntr8day and Events Furk)ugh Grant 1.406,851 568.524 275.4CW) 256,726 41,705 316.786 1.140,297 917.504 720.588 607,905 234,076 205,546 46.310 123,276 2,127.439 1,176.429 509,476 462.272 88.015 440,062 1,141,647 917,504 718,815 309,804 169,048 14,485 718.815 111,012 17,344 198,792 151,704 14.485 5.288,775 1786,422 8.075.197 Unrestrlcted Restrlcted Funds Funds Total 2021 Dlrect Markating W8b Major Donors Communlty Outreach Scotland Oth R8gular Giving Gfft Ald Ma$$93 Trust Income Gifts of Faith Rod Wednesday Event8 Furfouyh Grant 1,566,988 694,744 337,349 126,845 112,482 347,840 1,078.782 971.975 730,013 235.904 96.500 64,635 12,255 112,530 1,560 2.297,001 930,648 433,849 193.480 124,737 460.170 1,080,342 971.975 887.729 31fj.067 315.200 10,014 5.171 8,026,383 887,729 78.655 237,412 315,200 10,014 5,171 5,806,602 2,219.T81 3 Legacles R•¢elved and RK•ivabl• Unwgstrlcted R8$trlcted Funds Fund3 Total 2022 Legacl85 R8celved Legacles Recelvable 1.365,467 2 326 888 3.692.355 28.400 1,393,867 2,326,888 3,720,755 See note 9 28,400 Unrestrlcted R¢$trlGted Funds Funds Tolal 2021 L&Jaciè3 Recdv8d Legad8s ReGdv8ble 1,006,821 802,131 1,808,952 1.006,821 802,131 1,808,952 Seè note 9 4 Actlvftlas for Generatlng Funds Unrestrfcted Rostricted Funds Fund¥ Total 2022 Total 2021 MerchandI￿n9 IrKome Bank Interest Rant rerAlvable 322.070 2,445 322,070 2,445 29,000 353,515 382.079 403 353.515 411,482 There R8strtcted Funds In the prfoT year.

Aid to the Church In Need (Unlted Klngdom) Notes to the Accounts For th• year ended 31 December 2022 {contlnugd) 5 Total Rotyources Expanded Staff Costs Othor Dopen Total 2022 Nots# Grants prcgramme 13 Educalion 8nd Communlcation Support servlc85 Cost of ￿lSing fvnd8 Fundr￿¥1ng Iradlng 7,855,757 3s9.129 426.70S 122.285 252.099 1.648,377 9,015 975 7,855,757 857,908 689.5 1.057.114 252 099 48.122 10712474 498.779 214,769 934.829 48,122 Oth•r Depr'n Total 2021 Note¥ Costs Grants programm8 13 Educatlort and Communlc4llc Support seNIce8 C¢)st of ra181rvJ fundg Fundral&ng tradlng 9.598,069 290,827 375.375 104,871 9,598,069 639.913 643,257 843,515 292,546 349,086 222.699 738,644 45,183 1,310,429 10.661 687 45,183 12.017.3(MJ Group 2022 Group 2021 Expenditur8 of £39,838 $￿vn as governartt eo8ts in wevlous yèars12021 .. t34.5121 18 Includ8<1 in Supth wvl¢es. Govemance costs cOmpll￿:. Share of Staff Salaries ststulory Audlt- Charity Statutory Audit- ACN Trading Ltd Legal and professlonal Strategic Plannlr Board meeUrYJs 7,657 18.275 3,150 5,430 23.150 3,150 3.766 459 39,838 34,512 Svprmyt ServSc88 Indude8 Group 2022 Group 2021 Staff Costs QM¢8 Rent and Ratas Insurance Cleanlng Offica Repalrs gnd Mabntenance IT support Other Offlc8 costs Phon8 Bank Charges Audit L8981 and ConsuFt8ncy Rewrtm•nl Dewecbgli 214,770 44,408 9,179 17.827 31.743 78.560 42,151 23.084 74.871 23.151 7.336 74,394 48.122 689.597 222,699 39,147 8.937 10,375 32,390 74,881 39,675 14,072 53.187 23.230 12.924 45,183 643.257 31

Aid to the Church In Noed (United Kingdom) Notes to the Accounts For the year ended 31 December 2022 (continued) 6 Staff Costs Group and Charlty 2022 2021 Staff Costs conslsl of: Salarfgs Sodal sacurity costs Pansion Costs Hoalth Insurance 1,410,237 149.042 73,022 1,126.481 113,651 55.849 14.448 1.648.376 1 310429 Th• overage number of èmployees durfng Ilw yoarwa¥ 3812021- 331 Th• ov&Yg8 numbèr of ernploy8os during the year on an FTE basls was 3512021- 30}. Employees Who￿ emoluments were bets￿n £60.000 and £70,000 numbered 212121- 1) Empl¢)yee$ wh03e emoluments wore be￿n £90,C(K) and £1CK).IX)O number￿1 1 {2121- 01 Employo85 ￿0$8 woluments were be￿ £110.(QO and £120,(KJO numbwed O {202111 No trustee fO¢0ivgd remunerallon durfro th8 year. Durfng the year. rK) expenses relotad to travel werg pald to tru¥tses12021- £nll). Remuneration for senlor $t8ff tsarn was £478,24612021 £42S.5S41. Tho wior staff team c0rnprf￿$ th• National Director, and the Head$ of Fundr8lslrYJ ¥nd MarkelirvJ, Communty OLtr•a¢h, Operat￿nS in Scouand, Press and Advoc8¢y, Support Servlces ond Flnan¢•. 7 Tanglble Flxed Ag9018 Group and Charlty Frofrhold Property Offlco Computér FlxtuTr$ and Equlpment Equlpmont Total At 1 January 2022 Addlllon8 Wrft8.off8 At 31 December 2022 1.152,750 65,716 22,175 41.581 46.310 87,943 3,738 6.936 84,745 1.306.409 25.913 48.517 1.283.805 1,152,750 D•pr•clatlon At 1 January 2022 Chorge for perlod Wrlte-offs At 31 Decemb8r 2022 174,330 11,528 48,305 12,265 32,958 24,329 6,936 50,351 255.593 48.122 48.517 255.198 185.858 18,989 N•t Book V•luo At 31 December 2022 966,892 1.028.607 At 31 De¢8rnber 2021 978,420 17.411 1050816 Non8 ofthe tanglble fixed a$8ets held at 310￿6mber2O22 fom8 part of restrlcted fLThJ

Aid to the Church In Need (United Kingdom) Notes to th8 Accounts For tho year ended 31 December 2022 (contlnued) 8 Investments Group 2022 2021 Dlsposals Market value as at 1 January DIspo881 Net Investment gainl(Ios8) Market Value at 31 Decamber 2019 30,8 23,393 5,801 36,698 7.503 30.896 Investments conslst of the fo[b￿ng shar8s'. Thomson Reuters Group 4.264 4,264 The Investment held by the charity also includes an addltlonal £l(K) Investrnent in the subsidiary company at cost. Included wthln Investments are financial assets measured at falr value of £36.698 {2021: £30,￿￿). Investment In Trading Subsidiary The charity hohjs 1000A of the issued ordinary shar8 capital of ACN Tradlng Limited. regislered Company No. 3298216. ACN Trading Llmited offers Cards, Books, Music, Gifts and bespoke products r81atsd to the WOTk of the charlty. Purchases from ACN Tradlng Ltd benefactors to support ACN projects bwrl(hvrde, while also nurtudng their own fallh. Relevant financlal Infomiation regardlng ACN Trading Limited is as follows. 2022 2021 Tumover Cost of S81es Gross Profit Other operating Income Admlnistrallve expenses Net profrt before taxatit)n Corporation Tax Net (lossy profft after tsxatk)n 322,070 229,091 92,979 400 23.008 70,370 382,059 262,730 119.329 21 29,816 89.534 70.370 89,534 Transferred to Ald to the Church in Need (UK) Servlce Charge Loan Interest Gfft Aid donation Retalned in subsidiary (75,3531 <3,731) 46 8,760 {73,158) {1,357) 15,000 19 Aggregats capltal and re8erve8 10,146

Ald to tho Church In Need (Unlted Klngdom) Not05 to tho A¢¢ounts For tho year ondod 31 December 2022 (contlnued) 9 D•btor¥ Group 22 2021 2022 2021 Trnde Debtors Income Tax fyo)vorat4a Prepayments 41.318 126,068 16,353 2.273,007 55.720 177,563 21.564 1.499.540 34,456 126.(￿8 14.725 2273.007 246.147 2,694,403 33,797 177, LO￿ to uTrknkkvJ 1.499,540 153.549 1884 975 1,754.387 Loan to tradkno $ubShJl￿'. Inl8r8stL8 charged on the loan to Ihe Subs￿laryst2.S ov8rbank rats. The ban 1$ 8o¢urod on the ass8t& of Ihe Imdlffj ￿mpanY. The tabL• bobyw shcth8 tho rg18WDn5h(D beMgnAccru8d Lguooyldebtorl and Lagacy Ro￿Nable IlrKom•l Group Charlty 2022 2022 2021 AcC￿￿d Legacy b less: Cash r8celwd d.. LeggcyRec•lvable 1.499,540 11.553.421) 2,326,888 3,236,109 12,538,6991 802,130 1.499,540 11,553,421) 2,326,888 3,236,109 12.538,6991 802,130 2,273,007 1.499 540 2.271007 1.499.540 Incfuded ￿thIn Gr￿p debtorB are fin8nc￿l a8sèts meaoured at amorllsed cost of £2.314,32412D21 £1.545.5141. Induded wltNn Charity debtors are finanraal 8s$ets measured at amortlsed cost tslE2.307.48312021 £1.691,87 10 Cr•dltor• Group Charlty 2022 Tr•de crvdftors Otsrc¥edltor8 Othertsxes and sotaBI 8eeAfjtycosts Accr￿ Loan frorn benefaclor 97,249 83,307 34,139 59A85 40.61 40,2 27,588 410,555 72,313 55,619 27.SC(I 252,881 57,862 47,414 25,000 202,331 173.395 133.433 Included Grtyjp ar? flnaTh￿al Nabllllkn measurfra atamortt88d cosiof £180.￿8[2021 £89.2021. Includèd ￿thITr Ghgrlty crndltm are finantsol Ilabllilks measured at amorV8ed cost of £115.53212021 £ 47.8651. Logn b￿eractOr.. Tre loan frurn tho tnefactor was Irtswst free and atorva mnth¥ notk8. 11 OPERATING LEASE COMMITMENTS. GROUP AND CHARTIY The Charty had tho fo11rn￿ry comrnkn8nts ￿dern￿wnC•1labkn ￿aB￿. L•s¥o0 Land and ￿lIO￿V￿3 2L122 Wthln 1 ￿ar Wtthln 2- 5 ￿ar8 14.425 9,187 20,195 14,627 LaThl arNI Buiilth95 2022 2021 1 ￿ar Wthin 2. 5 Jtar¥ 0￿5 years 29.CO) 29.C 29.orK) 58,0 58.OCrf) 87.0 34

Aid to tho Church In Need (Unltsd Klngdom) Notes to tho Accounts Fortho year ended 31 December 2022 (contlnued) Op•nlng R•¥ourc•8 Closlng Balanc• Outgolng 8alanco 12 Restrlcted Funds: Group and Charity Fund8 Purpom oFDonatlon. 2022 Afrfca Asia Europg Latln Arnerlca Middlè E851 Mass Offering Construction Edu¢allDn, M8dia and Chlld Bible Fom￿110 Rgfu9ees Semlnarfans Sisters Tran$pJrt 60.7C4J 131.018 164.466 1245,571 2,589 316,088 608.046 90 13,307 1.076 191.718 164.466 661,095 2.589 316,088 656,876 584.476 78,825 29.995 13,307 1,076 10,311 10,311 2.060 2S4 2,019,930 254 2,494,876 139.525 614,471 Openln9 B•lane• Incomlng F￿nd1 R•$our¢•s Outgolng CIo8lno Balane• Afd¢a A61a Europg L?tSn Amerf Mlddl& Ea¥t Mass ONerings Constwucuon Educatbn, M8dia and Chlkl Bib1•9 Formats'on Refugee8 Semlnofi8n Slsters Tr8nsporl 194,642 255.￿18 3,196 126,565 647.511 913.427 133,942 255,606 3.196 134.447 996.995 834,602 60,700 349.484 78.825 14.183 5.525 27.￿1 21.375 7,543 329 2.219.781 14.183 5,525 27.981 21.375 7.543 329 2,437,623 357.367 139,525 13 Ald Grant•d: Group and Charlty Grant5 rnade durSng th& p8dod were dlstsfjbutgd 85 folkm.. By Reglon Africa Asla Ea51em Europo Latin Amerka MAYdle Easl Total Ald P8ym8nts Z022 2021 2.684,130 1.703,677 1,568,981 697,264 1.201,705 7,855.757 3,518,550 2.109,473 1.220,787 918.788 1.830,471 9,598,069 2022 2021 yFundlng Type Mass Stip￿d8 Cat8chetlcal and FOrM￿On Construction Educallon. M8d18 and Chlld BSLqes Humanllartan Asg1gt8n S•rnlnBrians SSsters Tra￿port Total Aid Payrnents 822.761 763,020 2.417.919 675.433 1.144.414 518.222 804.387 709.601 7 &55,757 834,602 629,414 3,275.385 303,899 1.742,958 742,390 1,112.793 956,629 9.598,(￿9 d paym8rts Ir￿ a volun*coThtrlbutkn of 3% IMrd8 CO8ls ofthg prohgds depgfb))arrt In tho ACN Int￿n￿tional Olfic

38 Ald to the Church In Need (Unlted Klngdom) Notes to the Accounts For tho year ended 31 December 2022 (contlnued) Unrestrictsd Unrestrlcted Restrlcted Funds Funds Funds 14 Total Funds Total F(rnds 2022 2022 2022 2022 T8TrJlble FLxed A88ets 1,028,607 1,028.007 Investments Cash Leg8¢i0s recelvatye Other net curTrnl ass&ts Unrestrlctsd current a88ets D8slgn818d Fund Fre8 reser4es 36,698 38,698 1.119,204 2,273,007 25.066 614.471 2.273,007 2.839.505 185,0001 2,754.505 3868112 614.471 4,482.583 &¥cluding legodes r8celvab 481.497 2021 2021 2021 2021 Tanglble Flxed A$88ts 1,050,816 1,050.816 Inve81ments Ca8h Lega¢le8 rec8lvabl6 Other net CLKrènt a88ets Freo rfjsgry08 .896 199.331 1.499,540 119,680 30.896 338,856 1.499,540 119.680 139,525 1,849,448 2.900.264 139.525 3 039,789 Fre8 r889rv08 exdudlng legacles wlv8b18 349.908 There 8re fre& re8ervas in ACN Tradlng Ltd of£1.38612021: £10.0461. A D88hJnal8d Fund has b8en èstabllsh8d for the refurbSshm&nt ofthe office$ In Sutton. It Is planned lo refvrbish the Inlerfor, including pur¢h8se of new carpets, palntlng of thè walls, utyJrddlng of the tollet fadllUe8 and acquisition of new fvmiture. This worf(18 expected to be carried out In 2023 and 2024. 15 ConnoGlod Charltles to th8 Church In Need {Untt6d Klngdoml Is 8 Natlonal Sedon of the Pontifical Foundation called'ASutO 811 Chiesa che soffre, whlch Is reg5ster9d In Vatlcan Clty under canon I￿. 16 Condttlonal Assgt There are no cond6UC￿al 88Bets to r8cord in the 2022 accounts. 38

Aid to the Church in Neod (Unitsd Kingdom) Notes to the Accounts For the year ended 31 December 2022 {continued 17 Statsment of Financial Actlvltles (Entity) for the yoar ended 31 December 2022 unr￿trIcted Fund$ R•strlct4d Funds Totsl 2022 Notes 2021 Inconw 4nd Exp•ndltur• Incom• Donat1￿8 and Grants 5,288,775 2.788.422 8.075.197 8.026.383 L•gacieB recdvgd 1,365,467 28,400 1,393,867 1,C¢Je,821 Legaue8 reco￿#brO 2.326,888 2,326,888 802.131 Other tradlng actMIIo8 99.454 99,454 118.918 T¢)tal Incom• 12 9,080,585 2.814.822 11,895.40T 9,954,253 Expndltur• Expendlurè effl I8￿r0 fuThY8 1,057,114 1,057,114 843.515 Charftsble aclfvltFes Grants prcgramrne EdLKatlon and comm(mirthpJn Support 8•rM¢e 13 S,S15,861 857.908 689,596 2,339,876 7.855,757 857,908 689,5 9.598.069 639.913 643,257 Total Expondlturn 8,120,499 2,339.876 10.460.375 11.724,754 Net Inc<xn• I {EX￿ndItur•) 960.086 474,946 1,435,032 11.770.501) Olhgr r•cognl••d galnBI{loswl Net galns/llo&888} on Investm¢nts 5.801 5.801 7.503 N•t m0￿M￿nI In Fund¥ 965,887 474,946 1.440,833 11,762.9991 Balanc88 bf%wd ￿ 1 January Balances th%xl at 31 Decerntr￿r 2.900.264 139.525 3,039,789 4.802,769 14 3.866.151 614,471 4.480,622 3,039.771 There ￿re rx) rncognl8ed gal￿ 8nd1088es other Ihan thosè inclLKle(l in the siatemanl of financial 37