```
REGISTERED COMPANY NUMBER: 04669640 (England and Wales)
REGISTERED CHARITY NUMBER: 1103048
```
```
Report of the Trustees and
```
```
Unaudited Financial Statements for the Year Ended 31 December 2025
```
```
for
```
## **`The Micah Network`**
```
The Micah Network
```
```
Contents of the Financial Statements
for the Year Ended 31 December 2025
```
||**`Page`**|
|---|---|
|**`Report of the Trustees`**|`1 to 9`|
|**`Independent Examiner's Report`**|`10`|
|**`Statement of Financial Activities`**|`11`|
|**`Balance Sheet`**|`12`|
|**`Notes to the Financial Statements`**|`13 to 16`|
```
The Micah Network
```
## **`Report of the Trustees for the Year Ended 31 December 2025`**
```
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct 2006,
presenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31December2025.ThetrusteeshaveadoptedtheprovisionsofAccountingandReporting by
Charities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccounts in
accordancewiththeFinancialReportingStandardapplicableintheUKandRepublicof Ireland
(FRS 102) (effective 1 January 2019).
```
```
Thisannualreportbeginswithareviewofnetworkforumsandgroupsin2025,andanupdate on
membership.ThereisasummaryofthestrategicoverviewofMicahGlobal,anda high-level
statementofplanned2026activitiesinlinewiththisstrategy.Thereportendswiththe legal,
governance and management structures of the charity.
```
## **`OBJECTIVES AND ACTIVITIES`**
## **`Significant activities`**
```
MicahGlobalisaworld-widecommunityofChristiansactiveinrelief,development,creation care
andadvocacy.MicahGlobalmembersareChristianswhoarecalled,invariousways,tousher in
the abundant life that Jesus Christ offers all people and to creation.
```
## `Our vision`
```
AninspiredandcollaborativeChristianfaiththatiscreatingajust,compassionateand sustainable
world and where relationships between God, people and nature are being restored.
```
## `Our Values`
```
Micah members commit to the following values, taken from our naming verse, Micah 6:8:
o Acting justly
o Loving mercy
o Walking humbly with our God
```
## `Our Aims`
```
o Strengthening members' individual and collaborative work.
```
```
o Helping the Church to participate in acts of justice and mercy.
```
```
o Bringing about transformative change, at all levels of society.
```
```
We do this within a theological and biblical framework of God's holistic (or integral) mission.
```
## `Our activities`
```
o We embrace a theological and biblical framework of God's holistic mission.
oWeenhancethecapacityofmembersforsolidarity,learning,actionandreach across
organisational, sectoral, cultural and geographic boundaries.
```
```
oWefacilitatememberconnectionsthroughforumsandinthematic,countryandregional groups,
both online and in-person.
```
```
o We are digitally enabled
```
```
o We extend and connect beyond our network through strategic partnerships.
```
```
o We are member-led with a robust and expandable network structure.
```
```
o ... all for greater Kingdom impact!
```
```
Page 1
```
```
The Micah Network
```
## **`Report of the Trustees for the Year Ended 31 December 2025`**
## **`OBJECTIVES AND ACTIVITIES`**
## **`In 2025, Micah Global continued to focus on our Strategic Focus Areas (2024-26):`**
```
1.Micah'sNetworkEcosystem:Sustainingavibrantnetworkecosystemwheremembersare active
inthematic,countryandregionalgroups;onlineandonsiteforums;theonlineMicah Hub
networking platform.
```
```
2.LocalHumanitarianResponse:StrengtheningthecapacityofmembersinDisasterRisk Recovery
andClimateChangeActionandothercollaborators(includingchurches)throughlearning and
joint action, enabling increasingly localised humanitarian responses.
```
`3. Global and Local Advocacy: Strengthening the role of members in advocacy and running global and local campaigns.`
```
4.TheologicalReflection&Learning:Connectandbuildthecapacityofmembers theologically.
Identify,joinandstrengthenexistingtheologicalgroupsandconversationsrelatedto holistic
mission. If necessary, start and facilitate new conversations.
```
```
Ourprimarymethodofachievingthisin2025wasthroughourGlobalConsultationheldin Cape
Town,SouthAfrica(29thSeptemberto2ndOctober2025).This4-dayeventbrought together
membersfromacrosstheglobetoshareinconversationsandtheologicalreflection.Seebelow in
the Achievement and Performance section for further details.
```
```
Page 2
```
```
The Micah Network
```
## **`Report of the Trustees`**
## **`for the Year Ended 31 December 2025`**
## **`ACHIEVEMENTS AND PERFORMANCE`**
## **`Network Activities`**
```
2025markedayearofbothsignificantachievementsandnotabletransitionsforMicahGlobal. We
successfullyhostedourfirstin-personGlobalConsultationsince2018inCapeTown,SouthAfrica. At
thesametime,webadefarewelltotwovaluedSecretariatteammembers,ourGlobal Director
and Operations Director. These developments influenced the direction and priorities in 2025.
```
## **`1. Micah Global Consultation, South Africa`**
```
TheGlobalConsultation,titled,"WalkingTogetherinHope",wasthefocusofmuchoftheactivity in
2025andinvolvedallmembersof theSecretariatteamandmanyof ourmemberswho contributed
totheplanning,preparationanddeliveryoftheevent.Over230peoplefromdifferent countries
joinedinconversationontopicssuchashumanitarianresponse,anti-trafficking, advocacy,
creation care and leadership.
```
```
TheconsultationgavetheopportunityformembersfromverylargetoverysmallChristianNGOs to
sitalongsideeachother,sharestoriesandstartconversationsonwhatimpactstheirworkand how
theycanbestworktogether.As aresultoftheconsultationthereisadesireforthese conversations
tocontinue.TheSecretariatteamarecontinuingtoseekextensivelyhowtosupportthese different
thematic groups using our membership platform, The Hub, and online learning events into 2026.
```
```
As partoftheconsultationourmembersvisitedlocalNGOsrelatingtothethemesofcreation care,
developmentandhumanitarianresponse.Thesevisitsincludedatownshipproject,an agricultural
trainingcentreforyoungadultsandadisasterresponsecentre.Everyonewasmadetofeel very
welcome,andeachprojectwasabletosharedirectlywhattheydoandshowcasetheir impact
ontheirlocalcommunities.Forexample,theagriculturaltrainingenablessmallgroupsof young
adultstolearnfarmingskillsthattheythentakebacktotheircommunityandstartsthemoff with
theirownplotoflandtocultivate.Theintentionistopreparethesestudentstobefarmersof the
future.
```
```
TheGlobalConsultationreceivedhighratingsinourattendeefeedbacksummary: most
respondentsratingtheevent4or5(thehighestscore).Delegatesappreciatedthe fellowship,
diversity,andreflectiveenvironmentandcommentsfocussedon thefollowingthemes: connection,
collaboration, inspiration, and a desire for deeper action beyond consultation.
```
```
Event successes highlighted by the delegates were:
```
```
-Networking&Relationships:Manyappreciatedmeetingoldfriends,makingnew connections,
and hearing inspiring stories of kingdom work.
```
```
-Diversity&Reflection:Thediversityofparticipantsandspacetoreflectwithpeoplefrom different
backgrounds was highly valued.
```
```
-ProgrammeStructure:Tracks,panels,andthePilgrimageweremeaningful,especially sessions
fostering dialogue and collaboration.
```
```
-CommunitySpirit:Fellowship,collaboration,andsharedspiritualexperiences(likeEucharist) were
deeply appreciated.
```
```
Areas delegates felt could be improved were:
```
```
- Logistics & Setup: Theatre-style seating limited interaction; some preferred round -table discussions.
```
```
-ConferenceIntegration:MixingtheIntegralandMicahconferencescreatedchallenges- focus
and time were stretched.
```
```
- Meals & Environment: Meals were seen as too western; being confined to the venue felt restrictive.
```
```
-Participation&Access:Notenoughattendancefromsomeregions(Africa,Latin America);
translation challenges were noted.
```
```
-SessionChoices:Limitedflexibilitytochoosetracks;somewantedtojoindifferentones like
Advocacy.
```
```
TheGlobalConsultationignitedconversationsandadesiretomoveforwardwithaction and
collaboration.MicahGlobal'svisiontobeamemberlednetworkhasbeenstrengthenedby the
relationships developed at the event with new opportunities identified:
```
```
Page 3
```
```
The Micah Network
```
## **`Report of the Trustees for the Year Ended 31 December 2025`**
- `From Consultation to Action: Participants urged moving from discussion to tangible collective`
- `action.`
```
- Deeper Collaboration: Build stronger cross-regional partnerships and networks.
```
```
Inclusivity & Diversity: Amplify voices from the Global South, women, and younger leaders.
```
- `Global Advocacy: Strengthen Micah's global advocacy and visibility - especially on justice and`
- `development issues.`
- `Renewed Spiritual Vision: Create spaces that embody shared worship, humility, and authenticity -`
- `"sitting in the dirt together."`
```
-LeadershipRenewal:Cultivateamoregloballyrepresentativeandparticipatory leadership
structure.
```
## **`2. The Micah Hub and Member Engagement`**
```
AllmembersareinvitedtousetheMicahHub,ouronlinenetworkingplatform,andhavea 65%
activationrate(membersactivatingtheiraccount).FromSeptember2024toAugust2025 the
MicahHubwelcomed220newsignups(existingornewmembers).Thiswasanincreaseof 28%
comparedtothepreviousyear.Thereare652activatedusersand289organisations represented
on the platform.
```
```
UsingtheMicahHubfororganisationandcommunicationfortheMicahGlobal Consultation
increasedboththeuseoftheMicahHubandoverallmemberinteraction.45 members
participatedinplanningandpresentingattheconsultationandsomeof thosecontinueto oversee
their thematic group.
```
```
TheMicahHubwasanessentialtoolintheorganisationandrunningoftheGlobal Consultation:
usedforregistrations,advertising,andcommunicationwithdelegatesbefore,duringandafter the
event.ThisapproachencouragedmemberstoactivatetheirMicahHubaccountanduse it
regularlytoaccesstheeventhandbook,thematictrackinformation,andnetworkwith other
delegates.
```
```
ThecontractscopeofourexistingCommunicationscoordinatorwasextendedtoinclude leading
ourcommunicationsthroughtheMicahHubenablingus toexpandouruseof theplatform, playing
akeyroleinitsusefortheGlobalConsultation.InusingtheMicahHubforconsultation information
andbookingsourcoordinatorkepttheplatformupdated,respondedtotheneedsof the
Secretariatteam,andmanagedthelivefeedengagementduringtheevent.Posteventthey have
been developing the thematic track group areas and supporting the thematic track team leaders.
```
```
OurotherachievementsrelatingtotheMicahHubthisyearinclude:reviewandorganisationof our
resourcestoimproveuserexperience,goinglivewiththeFrenchandSpanishlanguageoptions for
webandappbasedusers,activelysharingnewsarticlesandmemberupdatesonthenews feed,
usingtheeventsfeaturetopubliciseallMicahandmembereventsthatcouldberelevantto our
network, and improving the visual appeal of the platform for our members.
```
```
TheMicahHubcontinuestobeourprimarytoolforengagementwithmembersandsharing of
eventinformation(bothinternalandexternal).TheSecretariatteamisactivelyexploring innovative
waystomaximisetheMicahHub'spotentialin2026,usingitscapabilitiestohelpMicah Global
extend its reach and impact far beyond its size as we connect Christian NGOs worldwide.
```
## **`3. Forums`**
```
Inthelast12monthswehaveheld9forums:chapel,learnandconnect.Wealsohosteda 6-week
MicahLearncourseSpeakingPowertoTruth:TheAuthorityofPrayer.Thiswaslessthanourtarget of
25onlineforumsduringtheyearduetothereducedSecretariatcapacityandthefocus on
planningforGlobalConsultation.However,the4-dayconsultationgaveopportunityfor significant
conversationsonavarietyoftopicsrelatingtoourthematicgroups:Development, Humanitarian
Response,CreationCare,AdvocacyandLeadership,plusothersonthethemeoflament, listening
and walking together in hope.
```
```
Page 4
```
```
The Micah Network
```
## **`Report of the Trustees for the Year Ended 31 December 2025`**
## **`4. Thematic Groups`**
```
EightnewgroupshavebeenactivatedintheMicahHubthisyearforthefollowingthematic areas:
HumanitarianResponse,DisabilityInclusion,Advocacy,AntiHumanTrafficking,Childrenat Risk,
Leadership,DevelopmentandCreationCare.TheGlobalConsultationenergisedall thematic
areas,creatingmomentum,identifyingpotentialtrackleadsanddrivingplansfor future
collaboration.
```
```
Ourmostestablishedgroup,HumanitarianResponse(86members),activelyusetheirgroupon the
MicahHubtoshareupdates,newsandresources.ByusingtheHubasacentralplatform, the
grouphasexpandeditsreachacrosstheentireMicahGlobalnetwork,enablingallmembers to
accesstheiractivitiesandresources,somethingthatwouldotherwisebelimitedtothose directly
involved in the group.
```
## **`5. Membership`**
```
In2025,MicahGlobalhadapproximately302activememberorganisationsand138 individual
members across all continents.
```
```
Wehavewelcomed29newmembersfrom16countries(individualsandorganisations)to Micah
GlobalsinceJanuary2025.Themembershipdatabasecurrentlyhas1,225contactslistedwho are
member organisations, individuals or supporters.
```
```
Page 5
```
```
The Micah Network
```
## **`Report of the Trustees for the Year Ended 31 December 2025`**
## **`ACHIEVEMENTS AND PERFORMANCE FUTURE PLANS FOR 2026`**
## **`1. Continuation of conversations started at the Global Consultation`**
```
ThematicIntegration:Transitionthehigh-leveldialoguesfromCapeTownintotangible collective
actions.Thisincludesleveragingthe"MicahHub"tohostfollow-upworkinggroupsforthe thematic
areas, such as Anti-Human Trafficking, Children at Risk, disability, and Creation Care etc.
```
```
RegionalAmplification:PrioritisevoicesfromtheGlobalSouth,includingwomenand younger
leaders, to ensure a more globally representative leadership and participatory structure.
```
## **`2. Forums`**
```
IncreasedFrequency:Seektoincreasethetargetofonlineforumsannuallyto15,recovering from
thereducedcapacityexperiencedduringthe2025consultationplanningperiod.Theforums have
now been merged into two main types - Chapel & Connect (10) and Learn & Connect (5).
```
```
MicahLearn:Relaunchspecialisedtrainingcourses,buildingonthesuccessofthecreation care
course.
```
## **`3. Country and Regional groups`**
```
OperationalSupport:FinaliseanddistributethenewRegionalConvenorguidelinesandRegional /
country/thematicgroupguidelinesandtrainingmaterialstostandardisegovernance across
regional groups.
```
```
ListeningExercise:Utilisingthisorientationandpresentationofguidelinestolistentomembers about
theirengagementandexpectations.Inadditiontoamembersurveytoobtainmore in-depth
evidence-based feedback.
```
```
StrategicCapacityEnhancement:Focusonthe"ConnectAsia"and"ConnectAfrica"initiatives to
strengthen localised humanitarian responses and regional advocacy campaigns.
```
```
ConnectAsia:Organiseandfacilitatethehostingofaregionalconsultationofathemeand topic
determined by the members of the Asia region within the year.
```
```
ConnectAfrica:Organiseandfacilitatethehostingofaregionalconsultationofatheme and
topic determined by the members of the Asia region within the year.
```
## **`4. Thematic groups`**
```
TheHumanitarianResponseThematicGroup,ourmostestablishedandactivegroup,has made
detailedplansfor2026whichincludedevelopingtrainingmanualsandcourseson Climate
ChangeAdaptationandDisasterRiskReductiontosupportourmembersacrosstheglobe. They
intendtopromoteandsupportHRactivitiesofMicahGlobal'sRegionalGroupsfocussingon the
following continents: Asia and Pacific, Africa, and South America.
```
```
Cross-Regional/Thematic/TrackPartnerships:Facilitatejointactionsbetweenthematic tracks
(e.g.,linkingAdvocacywithCreationCare)tomaximize"Kingdomimpact".Engage and
encourageother,developingthematicgroups,tocontinuetomeetpostconsultationandwho are
progressingtheirplans.Giventheintersectionalityofmanyofthesethematicgroupsexplore the
intentional coordination of these groups by the secretariat.
```
## **`5. Secure additional sources of funding to grow and develop the Secretariat`**
```
Tosustainourstrategicgrowthandensuretheeffectivestewardshipofcharitableresources, we
intendtoexpandtheSecretariat'soperationalcapacity.Thisinvestmentisessentialtoprovide the
requisitesupportfortheMicahGlobalnetwork,enablingtheSecretariattostrengthen member
engagement and deliver increased charitable impact in alignment with our statutory objectives.
```
```
Page 6
```
```
The Micah Network
```
```
Report of the Trustees
for the Year Ended 31 December 2025
```
## **`ACHIEVEMENTS AND PERFORMANCE`**
```
ThisinitiativeaimstoexpandtheSecretariat'sFTEfrom2.5toalevelthatcansustainablyserve the
growing network and achieve the above plans among the over 300 member organisations.
```
## **`FINANCIAL REVIEW`**
## **`Financial Review`**
```
During the year the charity received total income of £187,676 (2024: £184,160).
During the year the charity's total expenditure was £192,030 (2024: £160,570).
```
```
Anannualbudgetismadeeachyearbasedpartlyonthepreviousyear'sincomeand expected
membersubscriptionsanddonations.Alevelofriskisalwayspresentasourmembership may
change,andsubscriptioninvoicesmaynotbepaid.Cashflowismonitoredthroughoutthe year
and reported to the Board with the financial summary.
```
```
Ourreservespolicyoffersadegreeofprotectionalongwiththeacceptancetomembership of
newmembersandtheongoinggenerosityofexistingmembersincludingindividualsand NGOs.
Financial reports are prepared for the Board and are reviewed against budget for the year.
```
```
Afteradifficultyearfinanciallyin2024,weended2025inaslightlystrongerpositionwith general
reservesofover£10,000(2024£3,300).Thiswasachievedthroughcarefulmanagementof the
annualbudgetandadditionalfundraising.Aseparatebudgetwaspreparedforthe Global
Consultation, and the event generated a small surplus of £4,000.
```
```
In2026,weintendtoreachouttosomeofthelargermembersofthenetworkwithan investment
proposaltooffertheopportunityfortheirfinancialpartnershiptosupporttheworkof the
Secretariatteam.ToenhancetheSecretariat'seffectivenessduringthisperiodofsignificant growth
andimpact,weareseekingtoexpanditscapacity.Thiswillensuretheteamis adequately
resourced to effectively serve, strengthen, and steward the Micah Global network.
AsMicahGlobalwewouldliketotakethisopportunitytothankeveryoneinvolvedfor their
generosity and solidarity around the vision of Micah Global.
```
## **`Reserves policy`**
```
TheBoardregularlyreviewthefundsheldbyMicahGlobaltoensurethatthepurposesand levels
ofreservesheldaresufficienttomeetcurrentobligationsandourcharitableobjectives,vision and
missionwithoutholdingbackfundsunnecessarily.TheBoardaimtomaintainthelevelsof reserves
throughregularreviewandadjustmentofthebudget.TheBoardwillensurethatreservesdo not
reach a critical level that puts the future of the charity in doubt.
```
## **`Risk Assessment`**
```
Thecharityhasinternalcontrolsthatprovidereasonableassuranceagainsterrorsorloss. The
Trusteesalsoconsidertheriskassessmentforthecharityandaresatisfiedthatallsignificant risks
havebeenconsideredtogetherwithprudentmitigationmeasuresandactionpoints,and this
assessment is regularly reviewed.
```
## **`Public Benefit`**
```
TheTrusteeshaveconsideredtheguidanceprovidedbytheCharityCommissionregarding public
benefitandtheworkofthecharity.ItistheiropinionthatTheMicahGlobalNetworkhasfulfilled its
publicbenefitrequirementfortheyearbycontinuingtooperatewithinitscharitable objectives:
providinganetworkforindividualsandorganisationsoperatingacrosstheglobeintheareas of
humanitarian response, development, creation care and advocacy.
```
```
Page 7
```
```
The Micah Network
```
## **`Report of the Trustees`**
## **`for the Year Ended 31 December 2025`**
## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`**
## **`Structure, Governance and Management`**
```
ThecompanyisaRegisteredCharitynumber1103048andislimitedbyguarantee.Itoperates as
MicahGlobalandisknownbythatname.Thecompanynumberis4669640.The governing
instrument is the Memorandum and Articles of Association.
```
```
ThecharityisgovernedbyaBoardofTrusteesandasmallerExecutiveCommittee(madeupof 3
BoardmembersandtheGlobalDirector)whomeetregularlythroughouttheyear.Newtrustees are
appointedbyvoteoftheexistingtrustees.Onenewtrusteewasappointedintheyearand 2
trustees retired/resigned.
```
```
OurdesireistoreflectourmembershipinourBoardmemberappointmentsandseektorecruit from
eachofthefiveregionsofthenetwork:Africa,Asia-Pacific,Europe,andMiddleEast,South and
Central America, and North America.
```
```
TheBoardmet6timesincludingaface-to-facemeetinginCapeTownduringtheweekof our
GlobalConsultation.DuetothesteppingdownoftheGlobalDirectorduringtheyear, and
retirementoftheTreasurer,theExecutivestoppedmeetinginMarch2025.Thesemeetings were
replacedbyregularmeetingsoftheChair,Vice-ChairandSecretariatteaminpreparationfor the
GlobalConsultation.TheBoardsetuparecruitmentcommitteeattheendof2025toappoint a
new Global Director. This appointment was made in March 2026.
```
```
DaytodaymanagementofthecharityisprovidedbyaSecretariatoffivestaffwithanFTEof 2.5
(December2025):GlobalDirector(positionvacantfromAugust2025toFebruary 2026),
MembershipCoordinator,HumanitarianResponseCoordinator,CommunicationsManager and
Finance Officer. The Secretariat is made up of employees and contractors.
```
```
MicahGlobal'sSecretariatissupportedbyvolunteerswhogivetheirtimetoserveon Thematic
Groupsteeringcommittees,leadforumsandplanandruneventsonbehalfofthecharity. These
volunteersareallmembersoftheMicahGlobalnetwork.TheGlobalConsultationwelcomed over
30volunteerswholedthematictracksanddiscussiongroups,assistedintheplanning and
supportedeventoperations.TheBoardofMicahGlobalextendtheirthankstothose individuals
who gave of their time, skills and expertise this year.
```
## **`REFERENCE AND ADMINISTRATIVE DETAILS`**
## **`Registered Company number`**
```
04669640 (England and Wales)
```
## **`Registered Charity number`**
```
1103048
```
## **`Registered office`**
```
Unit 3
Birtley Courtyard
Bramley
Surrey
GU5 0LA
```
```
Page 8
```
## **`The Micah Network`**
## **`Report of the Trustees for the Year Ended 31 December 2025`**
## **`Trustees`**
```
Rev C MacMillan (Canadian): Chair
Dr A D Boul (British): Treasurer (retired 12 May 2025)
E-L Chng (Singaporean): Vice-Chair
D Daou (Lebanese) (appointed 16 March 2026)
S DiPasquale (American)
W Fung (Hong Kong) (appointed 10 March 2025)
D Moraes (Sri Lankan)
Dr S K Nyaga (Kenyan)
R Perez (Peruvian) (resigned 28 January 2026)
R Valerio (British) (resigned 13 January 2025)
P Wilkerson (Australian)
```
```
Approvedbyorderoftheboardoftrusteeson.............................................andsignedonits behalf
by:
```
```
....................................................................
```
```
C MacMillan - Trustee
```
```
Page 9
```
```
Independent Examiner's Report to the Trustees of
The Micah Network
```
## **`Independent examiner's report to the trustees of The Micah Network ('the Company')`**
```
IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyforthe year
ended 31 December 2025.
```
## **`Responsibilities and basis of report`**
```
Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompany law)
youareresponsibleforthepreparationoftheaccountsinaccordancewiththerequirements of
the Companies Act 2006 ('the 2006 Act').
```
```
HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeaudited under
Part16ofthe2006Actandareeligibleforindependentexamination,Ireportinrespectof my
examinationofyourcharity'saccountsascarriedoutunderSection145oftheCharitiesAct 2011
('the2011Act').IncarryingoutmyexaminationIhavefollowedtheDirectionsgivenbythe Charity
Commission under Section 145(5) (b) of the 2011 Act.
```
## **`Independent examiner's statement`**
```
Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattention in
connection with the examination giving me cause to believe:
```
`1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or`
`2. the accounts do not accord with those records; or`
`3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or`
`4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).`
```
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexamination to
whichattentionshouldbedrawninthisreportinordertoenableaproperunderstandingof the
accounts to be reached.
```
```
Andrew Skilton, ACA
```
```
Date: .............................................
```
```
Page 10
```
## **`The Micah Network`**
## **`Statement of Financial Activities for the Year Ended 31 December 2025`**
|`Unrestricted`
`fund`
`Notes`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
**`177,302`**
`Other income`
**`312`**
**`Total`**
**`177,614`**
**`EXPENDITURE ON`**
**`Charitable activities`**
`Charitable`
**`170,016`**
**`NET INCOME/(EXPENDITURE)`**
**`7,598`**
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
**`3,351`**
**`TOTAL FUNDS CARRIED FORWARD`**
**`10,949`**|`Restricted`
`funds`
`£`
**`10,062`**
**`-`**
**`10,062`**
**`22,014`**
**`(11,952)`**
**`32,884`**
**`20,932`**|**`2025`**
**`Total`**
**`funds`**
**`£`**
**`187,364`**
**`312`**
**`187,676`**
**`192,030`**
**`(4,354)`**
**`36,235`**
**`31,881`**|`2024`
`Total`
`funds`
`£`
`175,082`
`9,078`|
|---|---|---|---|
||||`184,160`|
||||`160,570`|
||||`23,590`
`12,645`|
||||`36,235`|
```
The notes form part of these financial statements
```
```
Page 11
```
## **`The Micah Network`**
## **`Balance Sheet 31 December 2025`**
|`Unrestricted`
`Restricted`
`fund`
`funds`
`Notes`
`£`
`£`
**`CURRENT ASSETS`**
`Debtors`
`5`
**`1,578`**
**`-`**
`Cash at bank and in hand`
**`12,353`**
**`20,932`**
**`13,931`**
**`20,932`**
**`CREDITORS`**
`Amounts falling due within one year`
`6`
**`(2,982)`**
**`-`**
**`NET CURRENT ASSETS`**
**`10,949`**
**`20,932`**
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
**`10,949`**
**`20,932`**
**`NET ASSETS`**
**`10,949`**
**`20,932`**
**`FUNDS`**
`7`
`Unrestricted funds`
`Restricted funds`
**`TOTAL FUNDS`**|**`2025`**
**`Total`**
**`funds`**
**`£`**
**`1,578`**
**`33,285`**
**`34,863`**
**`(2,982)`**
**`31,881`**
**`31,881`**
**`31,881`**
**`10,949`**
**`20,932`**
**`31,881`**|`2024`
`Total`
`funds`
`£`
`1,056`
`38,129`
`39,185`
`(2,950)`
`36,235`
`36,235`
`36,235`
`3,351`
`32,884`
`36,235`|
|---|---|---|
```
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477ofthe Companies
Act 2006 for the year ended 31 December 2025.
```
```
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfor the
year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.
```
```
The trustees acknowledge their responsibilities for
```
- `(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and`
- `(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.`
```
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicable to
charitable companies subject to the small companies regime.
```
```
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
............................................. and were signed on its behalf by:
```
```
.............................................
C MacMillan - Trustee
```
```
The notes form part of these financial statements
```
```
Page 12
```
```
The Micah Network
```
```
Notes to the Financial Statements
for the Year Ended 31 December 2025
```
## **`1. ACCOUNTING POLICIES`**
## **`Basis of preparing the financial statements`**
```
Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentity under
FRS102,havebeenpreparedinaccordancewiththeCharitiesSORP(FRS102) 'Accounting
andReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicable in
theUKandRepublicofIreland(FRS102)(effective1January2019)',Financial Reporting
Standard102'TheFinancialReportingStandardapplicableintheUKandRepublicof Ireland'
andtheCompaniesAct2006.Thefinancialstatementshavebeenpreparedunder the
historical cost convention.
```
## **`Income`**
```
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharity has
entitlementtothefunds,itisprobablethattheincomewillbereceivedandtheamount can
be measured reliably.
```
## **`Expenditure`**
```
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferof economic
benefitswillberequiredinsettlementandtheamountoftheobligationcanbe measured
reliably.Expenditureisaccountedforonanaccrualsbasisandhasbeenclassified under
headingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasis consistent
with the use of resources.
```
## **`Taxation`**
```
The charity is exempt from corporation tax on its charitable activities.
```
## **`Fund accounting`**
```
Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesat the
discretion of the trustees.
```
```
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsof the
charity.Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedfor particular
restricted purposes.
```
```
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotesto the
financial statements.
```
## **`2. TRUSTEES' REMUNERATION AND BENEFITS`**
```
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December 2025
nor for the year ended 31 December 2024.
```
## **`Trustees' expenses`**
```
Therewerenotrustees'expensespaidfortheyearended31 December2025norforthe year
ended 31 December 2024.
```
```
continued...
```
```
Page 13
```
```
The Micah Network
```
## **`Notes to the Financial Statements - continued for the Year Ended 31 December 2025`**
## **`3. STAFF COSTS`**
```
The average monthly number of employees during the year was as follows:
```
|`Staff`
`No employees received emoluments in excess of £60,000.`
**`4.`**
**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**
`Unrestricted`
`fund`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`123,819`
`Other income`
`2,265`
**`Total`**
`126,084`
**`EXPENDITURE ON`**
**`Charitable activities`**
`Charitable`
`135,378`
**`NET INCOME/(EXPENDITURE)`**
`(9,294)`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`12,645`
**`TOTAL FUNDS CARRIED FORWARD`**
`3,351`
**`5.`**
**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Prepayments and accrued income`|**`2025`**
**`3`**
`Restricted`
`funds`
`£`
`51,263`
`6,813`
`58,076`
`25,192`
`32,884`
`-`
`32,884`
**`2025`**
**`£`**
**`1,578`**|`2024`
`4`
`Total`
`funds`
`£`
`175,082`
`9,078`|
|---|---|---|
|||`184,160`|
|||`160,570`|
|||`23,590`
`12,645`|
|||`36,235`|
|||`2024`
`£`
`1,056`|
```
continued...
```
```
Page 14
```
## **`The Micah Network`**
## **`Notes to the Financial Statements - continued for the Year Ended 31 December 2025`**
## **`6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
||||**`2025`**|`2024`|
|---|---|---|---|---|
||||**`£`**|`£`|
||`Accruals and deferred income`||**`2,982`**|`2,950`|
|**`7.`**|**`MOVEMENT IN FUNDS`**||||
||||`Net`||
||||`movement`|`At`|
|||`At 1.1.25`|`in funds`|`31.12.25`|
|||`£`|`£`|`£`|
||**`Unrestricted funds`**||||
||`General fund`|**`3,351`**|**`7,598`**|**`10,949`**|
||**`Restricted funds`**||||
||`Micah Thematic Group`|**`-`**|**`1,521`**|**`1,521`**|
||`Micah Hub`|**`3,616`**|**`(3,616)`**|**`-`**|
||`Renew Our World`|**`29,268`**|**`(9,857)`**|**`19,411`**|
|||**`32,884`**|**`(11,952)`**|**`20,932`**|
||**`TOTAL FUNDS`**|**`36,235`**|**`(4,354)`**|**`31,881`**|
||`Net movement in funds, included in the above are as follows:`||||
|||`Incoming`|`Resources`|`Movement`|
|||`resources`|`expended`|`in funds`|
|||`£`|`£`|`£`|
||**`Unrestricted funds`**||||
||`General fund`|**`177,614`**|**`(170,016)`**|**`7,598`**|
||**`Restricted funds`**||||
||`Micah Thematic Group`|**`10,062`**|**`(8,541)`**|**`1,521`**|
||`Micah Hub`|**`-`**|**`(3,616)`**|**`(3,616)`**|
||`Renew Our World`|**`-`**|**`(9,857)`**|**`(9,857)`**|
|||**`10,062`**|**`(22,014)`**|**`(11,952)`**|
||**`TOTAL FUNDS`**|**`187,676`**|**`(192,030)`**|**`(4,354)`**|
```
continued...
```
```
Page 15
```
## **`The Micah Network`**
## **`Notes to the Financial Statements - continued for the Year Ended 31 December 2025`**
## **`7. MOVEMENT IN FUNDS - continued`**
## **`Comparatives for movement in funds`**
|||||`Net`||
|---|---|---|---|---|---|
|||||`movement`|`At`|
||`At 1.1.24`|||`in funds`|`31.12.24`|
|||`£`||`£`|`£`|
|**`Unrestricted fund`**|`12,645`|||`(9,294)`|`3,351`|
|**`Restricted funds`**||||||
|`Micah Hub`|||`-`|`3,616`|`3,616`|
|`Renew Our World`|||`-`|`29,268`|`29,268`|
||||`-`|`32,884`|`32,884`|
|**`TOTAL FUNDS`**|`12,645`|||`23,590`|`36,235`|
```
Comparative net movement in funds included in the above are as follows:
```
|**`Unrestricted fund`**
**`Restricted funds`**
`Micah Thematic Group`
`Micah Hub`
`Renew Our World`
`Augustine Fellowship`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`126,084`
`5,982`
`15,158`
`30,123`
`6,813`
`58,076`
`184,160`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(135,378)`
`(9,294)`
`(5,982)`
`-`
`(11,542)`
`3,616`
`(855)`
`29,268`
`(6,813)`
`-`
`(25,192)`
`32,884`
`(160,570)`
`23,590`|
|---|---|---|
## **`8. RELATED PARTY DISCLOSURES`**
```
There were no related party transactions for the year ended 31 December 2025.
```
```
Page 16
```