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2025-09-30-accounts

Mercy Outreach

Report and Accounts Year ended 30 September 2025

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

MERCY OUTREACH

LEGAL & ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

ADDRESS FOR CORRESPONDENCE 10 Sheepfold Lane Amersham Buckinghamshire HP7 9EL GOVERNING DOCUMENT Constitution for a Trust adopted 26 October 2003 amended on 2 April 2004, 26 May 2004 and 18 May 2018 CHARITY REGISTRATION NUMBER 1104618 TRUSTEES RESPONSIBLE FOR Amir Babcock MANAGING THE CHARITY Pia Babcock (Weston) Kasper Hansen Elizabeth Patterson Daniel Israel Samuelsen (appointed 28 May 2025) Joanna Watts Benedict Wood Trustee with dispensation NAMES OF ADVISERS NatWest Bank, Grimsby Branch INDEPENDENT EXAMINER Nicola Harrison CA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

INDEX

INDEX
Page 1 Legal & Administrative Details
Pages 2 to 4 Trustees' Report
Page 5 Independent Examiner's Report
Page 6 Receipts and Payments Account
Page 7 Statement of Assets & Liabilities
Page 8 Notes to the Accounts

Page 1

MERCY OUTREACH

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The Trustees have pleasure in submitting the Report and Accounts for the year ended 30 September 2025

Objects of the charity

Mercy Outreach exists to relieve poverty, trauma, and exploitation among vulnerable communities, particularly in Southeast Asia. The charity pursues the following objectives for the public benefit:

a) To provide relief and support to individuals affected by trauma, exploitation, and trafficking. b) To alleviate financial hardship among vulnerable populations through emergency aid and community support initiatives. c) To support programmes that provide counselling, rehabilitation, and livelihood opportunities for survivors of exploitation.

d) To raise awareness of human trafficking and exploitation through outreach and education. e) To promote hope and transformation through counselling support services, livelihood programmes and community development initiatives.

Mercy Outreach raises funds from individuals, churches, charitable foundations, and through ethical enterprise initiatives such as the sale of jewellery and crafts produced by women participating in rehabilitation programmes.

Summary of the charity's main activities and achievements

Mercy Outreach continues to support programmes that provide rehabilitation and practical assistance to survivors of trafficking and exploitation. Through Eden’s drop-in centres, outreach teams, and shelters, survivors were provided with vocational training, trauma counselling, medical assistance, and emergency support. Trauma counselling remained a critical component of recovery support, with qualified counsellors providing structured therapy sessions to survivors experiencing psychological trauma as a result of exploitation.

One of the most significant developments during the reporting period was Mercy Outreach’s continued response to the growing crisis of trafficking for forced criminality linked to scam compounds along the Thai border. Victims originate from multiple regions, especially East and West Africa. Eden provides emergency assistance to these victims and facilitates repatriation efforts in cooperation with embassies and anti-trafficking task forces.

Prevention and awareness programmes continued to play an important role in Mercy Outreach’s strategy. Through outreach teams and community-based programmes, thousands of individuals were reached with information about trafficking risks, safe migration, and personal safety. Trafficking and mental health awareness workshops were conducted in drop-in centres and community settings, helping to equip vulnerable communities with knowledge and practical tools to reduce their risk of exploitation.

Page 2

The Microgreens Project continues to grow, demonstrating the potential of locally produced nutrientdense food to address malnutrition among vulnerable communities. Production capacity increased through the installation of additional polytunnels, contributing to improved nutrition for trafficking survivors and vulnerable families. The programme also functions as a social enterprise providing employment opportunities for trafficking survivors. Mercy Outreach also supported a range of humanitarian activities through its partner organisations, including, food distribution programmes reaching vulnerable families, community support initiatives in urban slums and the development of local community groups providing social support. These programmes have provided both practical assistance and long-term community resilience in areas heavily impacted by poverty and conflict.

Financial review

During the year income decreased by £113,603, to £103,108, and expenditure decreased by £2,963, to £119,012. As a result the cash held by the charity decreased by £15,904, to £209,290, of which £3,602 is unrestricted and can be used for any charitable purpose.

Reserves policy

The trustees recognise the importance of maintaining adequate reserves to ensure the charity’s financial stability and ability to respond to emergencies. Mercy Outreach therefore aims to maintain a level of unrestricted reserves sufficient to cover approximately six months of core operational expenditure. This reserve level allows the charity to maintain programme continuity during periods of funding uncertainty, respond quickly to humanitarian crises or emergency rescue situations and ensure responsible financial management in volatile operating environments.

At present, a substantial proportion of the charity’s funds are restricted for specific projects, and therefore the trustees continue to monitor the balance between restricted and unrestricted funds to ensure sufficient operational flexibility. The trustees review the reserves policy annually.

Governance

Mercy Outreach is a UK-registered charity governed by a constitution and overseen by a board of trustees responsible for the strategic direction and governance of the charity. The trustees are not paid and are responsible for ensuring that Mercy Outreach operates in accordance with its governing document and the requirements of the Charity Commission. Trustees meet regularly to review strategy, oversee financial management and ensure compliance with regulatory obligations.

During the reporting period, the board also addressed leadership transition planning. Benedict Wood announced his intention to step down as Chairman in July 2025 while remaining a trustee. Following board discussion and agreement, Daniel Samuelsen was nominated to assume the role of Chair from July 2025 to ensure continuity in governance and oversight.

Mercy Outreach operates primarily through partnerships with grassroots organisations founded by its directors and long-term partners in Southeast Asia. These include Eden and New Hope, both operating independently as locally registered organisations in the region. Mercy Outreach provides financial support, strategic oversight, and accountability structures that enable these local organisations to carry out their humanitarian and anti-trafficking work effectively.

The trustees confirm that they have complied with their duty under the Charities Act to have due regard to the Charity Commission’s guidance on public benefit when reviewing the charity’s aims and activities.

Page 3

Plans for the future:

Looking ahead, Mercy Outreach intends to continue expanding its support for vulnerable communities and trafficking survivors through several strategic priorities:

The trustees remain committed to ensuring that Mercy Outreach continues to deliver compassionate and effective support to those most vulnerable to exploitation and poverty.

Responsibilities of trustees

Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Approval

This report was approved by the trustees and signed on their behalf by:

Daniel Israel Samuelsen

_________Daniel Israel Samuelsen (Jun 16, 2026 18:38:31 GMT+6.5) Daniel Samuelsen - Mercy Outreach Chair

Jun 16, 2026 Date:_____

Page 4

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

MERCY OUTREACH

I report to the trustees on my examination of the accounts of Mercy Outreach ('the charity') for the year ended 30 September 2025 on pages 6 to 8 following.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in accordance with section 130 of the 2011 Act; or

  2. the accounts do not accord with the accounting records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Nicola Harrison

Nicola Harrison (Jun 16, 2026 13:21:25 GMT+1)

Nicola Harrison CA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: Jun 16, 2026

Page 5

MERCY OUTREACH

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Notes
Income receipts
Donations
Grants from Eden Hong Kong
Grants from Mercy Outreach Denmark
Grants from other charities
Proceeds from sale of jewellery
made by beneficiaries
Total receipts
Payments
2
3
Total payments
Net movement in funds
Cash funds as at last year end
Cash funds at this year end
A
Grants
paid
in
relation
to
charitable
activities undertaken by others
Payments
in
relation
to
activities
undertaken directly		 Unrestricted
Funds
£
10,919
-
-
-
-
10,919
11,638
-
11,638
(719)
4,321
3,602		 Restricted
Funds
£
41,040
-
-
51,149
-
92,189
11,241
96,133
107,374
(15,185)
220,873
205,688		 2025
£
51,959
-
-
51,149
-
103,108
22,879
96,133
119,012
(15,904)
225,194
209,290		 2024
£
29,503
9,649
48,396
128,284
878
216,710
23,870
98,105
121,975
94,736
130,458
225,194

The notes on page 8 form part of these accounts.

Page 6

MERCY OUTREACH

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR ENDED 30 SEPTEMBER 2025

A Cash funds
Cash at bank with immediate access		 Unrestricted
funds
£
3,602
3,602		 Restricted
funds
£
205,688
205,688		 2025
£
209,290
209,290		 2024
£
225,194
225,194

As explained in note 5 to the accounts, the previous year's cash balance does not include cash of £57,947 held by the charity in its capacity as agent for Mercy Outreach Denmark. All agency money received by the charity had been distributed by 30 September 2024 and all of the cash held by the charity at 30 September 2024 belonged to the charity.

B Other monetary assets

B
Other monetary assets
Money advanced for next year's expenses
C
Liabilities
Independent examiner's fee for
preparing and examining the accounts
Project expenses		 -
-
1,920
-
1,920		 -
-
-
4,983
4,983		 -
-
1,920
4,983
6,903		 3,000
3,000
1,920
1,350
3,270

D Assets retained for charity's own use

The charity did not own any significant assets at the year-end.

The accounts were approved by the trustees and signed on their behalf by:

Daniel Israel Samuelsen (Jun 16, 2026 18:38:31 GMT+6.5) Daniel Israel Samuelsen Jun 16, 2026 _____ _____ Daniel Israel Samuelson - trustee Date

The notes on page 8 form part of these accounts.

Page 7

MERCY OUTREACH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

2
Payments in relation to activities undertaken directly
Travel and subsistence
Other administrative expenses
Independent examiner's fee for preparing and examining the accounts
3
Grants paid in relation to charitable activities undertaken by others
Eden projects in Myanmar
New Hope projects in Myanmar		 Unrestricted
funds
£
3,505
6,213
1,920
11,638
-
-
-		 Restricted
Funds
£
11,241
-
-
11,241
90,648
5,484
96,133		 Total
2025
£
14,747
6,213
1,920
22,879
90,648
5,484
96,133		 Total
2024
£
18,506
3,564
1,800
23,870
94,916
3,189
98,105
4
Movements on restricted funds
Church planting fund
New Hope project fund
Eden project fund		 Opening
balance
£
15,618
69,964
135,291
220,873		 Receipts
£
4,377
5,136
82,676
92,189		 Payments
£
-
(5,484)
(101,889)
(107,374)		 Transfers
£
-
-
-
-		 Closing
balance
£
19,995
69,616
116,077
205,688

The Church planting fund was created from donations received to help support church planting and the proclamation of the gospel in Myanmar. The New Hope poverty relief fund was created from donations received to help the poor in Myanmar. The Eden project fund was created from donations received to help women who have been trafficked into prostitution and forced marriages.

5 Acting as agent

The charity acts as agent for Mercy Outreach Denmark ('MOD'), an independent charity that undertakes similar activities in Denmark. As agent, the charity has received money from MOD and has made payments for MOD to projects that both charities support in Myanmar. These receipts, payments and the balance of any unspent money have been excluded from these accounts because they do not belong to the charity. These agency transactions were as follows:

t belong to the charity. These agency transactions were as follows:
Balance of unspent agency money held by the charity at the beginning of the year
Agency money received in the year from MOD
Agency money paid in the year for MOD
Balance of unspent agency money held by the charity at the end of the year		 2025
£
-
-
-
-		 2024
£
57,947
9,061
(67,008)
-

Page 8