Overseas Aid for the Kids of Sierra LeoDe
(OAKS)
Report and FlnYdDeial Statements
Year ended
31 December 2025
Charity Number: 1107800
Ron Welsh & Co
Chartered Accountants
Chesbire

Oversea5 Aid for the Kids of Sierra Lkone (OAKS)
Report and Financial Statements
Year ended 31 December 2025
Contents
Contents
Legal a[￿ thdministiativc information
RekX)rt of the Trustees
Independent examiners re￿rt
Statement of financial octivities
Balance sheet
Notes

Overseas Aid for the Kids of Sierra Ikone (OAKS)
Report and Financial Statements
Year ended 31 December 2025
Page I
Legal and administrative information
sthtuj
Th¢ organisation is a charity. ori8inally fornied on 27th FebDAry 2￿3 and ￿gIs￿led as a clwity on
26th January 2005.
The charity was ¢￿&blished u￿ler a Irusi deed on 10th Septemb¢r 2004. as amended by
suppl¢mental dttd dated 22nd tk¢¢mber 2004.
The charity operates utxler the working Twne of Y)AKS".
Registered as a charity
26th Janw 2005
Charity number
11078CKI
TrU￿eeS
Mrs Sue Reid
Mr David Bladen
Mr Nic Phipps
Operation addr￿S
Simunye
Church tAne
Ne5ton
Cheshire
CH64 9US
Bank¢TS
Virgin Money
177 Bothwell StTe&
G1&5gow
G2 7ER

Overseas Aid for the Kids of Sierra l*one (OAKS)
Report and Finaneial St2tements
Year ended 31 December 2025
Page 2
Report of the Trusttts for the year ended 31st Dtt¢mber 2025
The Trustees present their report arnl the finAnciAI slat¢m¢nts for the year etjloj 31 December 2025.
Constitution and objects
OAKS is constituted under a trwt deed daled 10th Setrtember 2(K14. &8 arne￿Ied by a supplemental
deed dated 22nd December 2(N)4 and is a re8islered charity (No: I1078￿)).
The principal object of the charity is to relieve poverty. nee4 h2TdSJll￿ sickness and distress among
children in Bo, Sierrd Imne and neighbourin8 vill￿eS.
Oryxnijation
The Trustees of the charity wknm have servgj duriJ)g the year aTe se¢ out on page l.
Grnn¢ makln8 poll
The Tft￿tees meet on a regular b&8is to cAJnsider and review the progress of the school gnd deLide
spending priorities.
Fln4m¢l41 R¢vlew
The Trust￿ ar¢ pleased with the conlinuing pufonnance of the dwrity as set out in the financial
slalements.
Ruervu Policy
The charity h&s a policy of maintaining financial reserves sufficient to cover gnticipated expenditure
for a four month period. The Trustees recognise the ditTiculties involved for a small charity to
maintsin a steady stream of income to maintain theTr reseTves Wplicy. As such the TnLStees seek to
operate regular finthising events to maintain a sleady and regular incom¢ str¢am.
Risk Revie
The TrU￿eeS have examineAI the major risks that the charity faces and h&$ taken 5tep5 to minimise
those TiSk8.

Overseas Aid for the Kids of Sierra Ikone (OAKS)
Report and Financial Statements
Year ended 31 December 2025
Page 3
Report of the for the yeor ¢nd¢d 3131 Deeember 2025: Continued.
Trustees responsibilitiu in relation to th¢ fthaH¢l*l ststemethts
Law applicable to chartties in England aThl Wales require the trusttts to prepare financial ststements
for each financial year which give a twe and fair view of the charity's activities during the year and
of its financial pc6ition at the end of the year. In prep￿ those finarKial stat¢ment& the trustees are
required to:
seled suitsblc acwunting policies and apply them CODSiStently•
make J￿I8¢M¢nts and estimates that are Te&8onable and prudenl and
state whether 2pplicabl¢ a¢¢ounting stsndards and ststements of recommended practice have
been followed subjwt lo any departures disc105ed and explained in the financial ststements. and
prepare the firrancial statefflents on the going concern blsis unless it is l￿pP￿)prith to assume
that the charity will continue on that basis.
The trustees are ￿SpOnsIble for mainthining proper ac¢ounting records which disclose with
reasonable accuracy at any time the financial position of the charity aTrJ to ¢nable them lo ¢rsur¢ that
the financial ststements comply with the Chariiies Act 2011. They are also responsible for
safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and
detection of fraud aThl other iTregulariti&s.
Approved by the tr￿lee& and sI￿￿d on their behalf
Mr David Bladen
I lth June 2026.

Overseas Aid for the Kids of Sierra L*one (OAKS)
Report and Financial Statements
Year ended 31 December 2025
Page 4
llldependent Examiners Report to the Trnstees of
Overseay Aid for the Kids of Sierra IRone (OAKS)
I report on the financial statements of the charity for the year ended 31st December 2025. which
set out on pages 5 to 9.
Re8peetive responslbilities of trusteu *nd euminer
The charity's trustees are resw)nsible for the preparation of the fina￿181 stathients. The charity's
trustees consider that an audit is not required for this year (under section 43(2) olthe Charities Act
1993 (the 1993 Act) and that an indepenlenl examination is needcd.
It is my responsibility to:
examine the financial statcments (under section 43 of the Act). and
to follow the procedures laid down in the general directio1￿ given by the Charity Commission
(under s¢¢tion 43(7Xb) of th¢ Act)" and
to state whether particular matters have come to my attention
B*8ig of ind¢penden¢ ¢A*min¢rs report
My examination was carried out in accordance with the general directio￿ given by the Charity
Commission. An examination includes a review of the accounting recotth kept by the charity and
comparison of the acwunts presenied with those records. It also includes consideration of any
unusual items or disclosures in the accounts, and seeking explanations from you as ITUStees
concerning any such matters. The procedurcs utJJertaken do not pn)vide all the evidence that wovld
be required in an audiL and consequently I do exp￿8 an audit opinion on the vlew given by the
financial sM¢ments.
Indi'peDdeDt examlDers statement
In the course of tny examinatio￿ no matter h&5 C4)me to my ait¢ntion whith gives me re850n8ble
¢ause lo believe that in any material respea the requir￿nents.
to keep accounting records in xcordance with ￿tIOn 41 of the ACL and
to ptrpare financial Matements which accord wth th¢ accounting ffcord% aTrJ comply with the
accounting requir¢ments of the 1993 A¢ have not b¢¢n met. or
to which, in my Opinio￿ attention $I￿Uld ix drawn in order to enable a proper understanding of the
fman¢ial s¢at¢ments to be m¢he41
ROD Welsh
Chartered Ae¢ount*nt
I lth June 2026.

Overseas Aid for the Kids of Sierra Leone (OAKS)
Statement of FiDaDcial A¢tivili¢s
Year ended 31 December 2025
Page 5
Totsl
Funds
2025
Totsl
Funds
2024
Unrestricted Rtstrieted
Funds
Funds
No¢¢s
In¢omiDg relourees
Activities to further the charitys objective5
Donations receivable
110.636
110.636
95.293
Total In¢omin% re8oure¢s
110.636
110.636
95.293
Reaourees expended
Direct charitablc expendilure
rundraising ¢xp¢ndirur¢
Managemenl and administration
39.813
10.
39,813
10,
36J91
,554
647
193
193
Totsl resources expended
50,910
50,910
45,592
N¢t Ineomln% resources
Net Incomlng for ihe ye*r
59.726
59,726
49,701
Net movement In funds
59.726
59,726
49,701
Totsl funds *t l Janu•ry 2025
io
340.706
340.706
291.005
Total fll￿d5 at 31 December 2025
Movements in fimd are 51vM in I I to the financial statements.

Overseas Aid for the Kids of Sierra I￿ne (OAKS)
Balance she¢t
As at 31 December 2025
Page 6
2025
21)23
ots
Fixed a&qeti
Tangible &ssets
363.(K15
312.455
Current •wts
Debtors
C&sh at bank and in hand
37,427
37,427
28,251
28251
Credilorn.. amounts falling due
within (x)¢ year
Nct ¢urreDt #syets
Total assets Icss cNrreMt li*billtles
37.427
4￿.432
28,251
340.706
Creditorq.. amounts frdlling due
after more than one year
Unre8trleted funds
General fund
Designatcd fund
4￿,432
340.706
4￿,432
340,706
Restricted furbds
Total funds
10
Signed on behalf of th¢ trLL4tets'
Mr N Phipps
TnL8tee
I Ith June 2026

Overseas Aid for the Kids of Sierra knne (OAKS)
Notes to the financial slatements
Year ended 31 December 2025
Pagc 7
l ACCO￿￿tIng policies
Basis of *ccounlbng
Tl)¢ financial sthtrments have been prepared under the historical ccAst convention and in aceord8nee with the
Financial Reporting Stsndard for Smaller Entities (effective April 2￿8￿ and follow the r¢¢ommendations
in the Charities SORP.
Grants are credited as income in the year in which they are receivoble. Grants 4r¢ not re¢ognised as
receivable until any conditions for receipt have been ¢omplied with. Wh¢r¢ donor imp)s¢d restrictions apply
to the timing of the related expenditure as a pre condition of its LLqe the grant is tre4ted as deferred income
until th0￿ restrictions are met.
Grants received for specific pur[￿ are aeeounted for *$ re5trict¢d fiu¥Js.
Resources eXpet￿ed ar¢ allocated io the particular a¢tivity where the c(xst relates directly to that activity.
Unrestricted funds are donations and other itKomin8 resources r¢¢eivable or generdted for the objects of
the charity without further specified purpose and are avattsblt &% gewa] fimds.
rJe51￿a1ed funds are unrestricted funds eannarked by the management committee for porti¢ular purposes.
Kestricted fuTrAs are to be used for specific puryM)s¢s as laid down by the donor. F￿PenditUre which meets
(hcse criteria is charged to th¢ fund. together with a fair all￿atiOn of management and supF￿ costs.
Administration expenditure includ&8 all ex￿)dItUre diredy r¢la*d to ch4rifable activities.
2 In¢omln8 ruources from a¢dvltl¢s to furth¢r ¢h¢ ¢h•rlty's obJ¢¢ts
2025
Total
2024
Total
UDrestrlcted Restrlcted
Donations includittg funds raised in Sierra L￿1
110636
110636
3 Totsl ruourees expended
Dire¢1 Management
Charitsble
Expendibjre Administration
2025
Totsl
2024
Totsl
ScFKK>I Tunning cosls
Schix)I maintenance and repair
Medical fees and child suppport
Transport and trnvelling c(Asls
Printin¥ postagc and stationery and sundry othe
Tel¢phon¢ intcrn¢t & computer maintenance
Sub-iolal
Fundratsing event costs
29.073
1.497
5.125
3.506
612
29,073
1,497
5.125
3.506
26.404
6,212
1,740
2,035
307
340
37.038
8,554
193
39.813
193
10.gm
40,006
10.904

(hTerseas Aid for the Kids of Sierra Leolle (OAKS)
Notes to the financial statements, continued.-
Year ended 31 December 2025
Page 8
4 Net jD¢oming resources for the ye4r
2025
Tot*1
2024
Totsl
This is stated after charging"
Depreciation
OperaÈin8 lew rentsls
S Stgff eosts and numb¢rs
Staff ¢osts wer¢ as follow3"
2025
21124
S￿arLes and wages
Social security costs
Other rKnsion costs
29.073
26,404
No expenses ￿re paid to the tr￿$teeS in the yeaT.
The average weekly number of employees during the year, calculated ￿ the basis
of full time equivalents was as follow3:
2025
2024
Teaching staff
Nurse
Janitor
Administrdlion
14
14
21
21
6 Taxatio
The charity is exempt from t&x on its charitable activitiu.

Overseas Aid for the Kids of Sierra Leone (OAKS)
Notes to tb¢ financial statemell￿ continued.-.
Year ended 31 December 2025
Page 9
7 T8ngible rued assets
Land and
Buildings
Total
Cost
l January 2025
Additions
31 December 2025
312,455
50,550
363.005
312,455
50.550
363.005
Depreciation
l January 2025
Charge for the year
31 December 2025
Net book value
31 December 2025
363 005
l January 2025
312455
312455
8 Credltors: amoun¢s falllng dut Ivlthln one year
2025
2024
Trade CTeditors
Taxation and soci41 security
9 Analysis of net assets betweett funds
General
Designated
Funds
Restricted
Funds
Tangible fixed assets
Net current accounts
363,IX15
37,427
4￿.432
10 Moven*nts In
At l January Incomi
2025
Resources
Outgoing 31 December
Resources
2025
Unrestrieted knnds
Designated fund
General fund
Total funds
340,706
110.636
110636
50.910
400.432
I l Related party traDsactiODS
The administration of the ¢harity is perform￿ by the tr￿le￿ on a voluntary b￿1$.