REGISTERED CHARITY NUMBER= 1122046 d Financial Statement8 F rTh YearEn 319 December 20 for Worldwide Tr Cheney & Co 310 Wellingborough Road Northampton NN14EP
Mgre Wortdwidè Trus For The Year Ended 31s b r2025 Page Rèport ofthè Truste$8 1 to 2 Indepgndgnt Examlngrf$ RgPQrt Ststgment of Flnan¢ial Activities Balance Shgot Notes to tho Financial St4tsm8nt8 6 to 10 Dgtslled Statgmgnt of Flnanclal Activiti 11
More Worldvlde Trus rt of the Trust•& For The Year Ended 315t D8c8mbor 2025 The trustees present th8ir wrt th fin8n(ial statements ol the charity for the year ended 31$t tkc8mb8r 2025. The trustees have adopted the prOs1On$ of Accounting and Reports by Charities.. Statement of Recornmended Practice applicable to charities prepariro their aocA)unts in accordan¢% with Ihe Financial Reporting Standard applicable In the UK and Republic ol Ireland IFRS 1021 leff8cbv8 1 J8nu8ry 20191. OBJECTIVES AND ACTIVITIES Obleetlves and alms The olief 2rKI asskStan of 0e, inclu¢Jirg orohans and w0W8. in any part of thè worfd, who are the w¢lims of war or natural disa5t8r. trou8, catastrophe by such means deemed suitable. Significant actlvltles During th8 year th8 Charty's fotsjs has been to prowde food and Medical supplies f¢r Lebanon despite ihe food distributs'on hub being destroy1 by bombs. Public benerrt Th8 trustees have CLsmplied with their duly lo have due regard to thè Charity CoMmissn,$ pub b8nefit guan wh8n 8xercising Any powers or duties to which the guidance relevant. ACHIEVEMENTS AND PERFORPIANCE Charftable actlvltios The Charty's Statement of F4nancial Aclivity 15 showing a net surplus of £6,78712024- dèficit ol £920.) DurirKJ 2025. neaty £30,000 vas raised forthe twts Lebanon appeals. FINANCIAL REVIEW Reserves policy Atl fvnds h8ve b88n received from donations. The Charity currendy holds total funds of £10.324 but is looklng lo inuBase this amount so as to be able lo continue wth it5 work ovètsèas. FUTURE PLANS The charity Is looking to continue tt)e wort( in forth coming years to assist victims of war or natural dlsaster whereve¥ the need arisos and to 1mplernenl the SustainaUe Livelihood Programs ISLPI. STRUCTURE, GOVERNANCE AND MANAGEMENT Goveming document The charity is contrdled by its goveming docUmt, a deed of trustand constitutes an unincorporated charity. RrUItment and appointrnent of new trustees There must b& at least four Trustees. Every Trustee will be a life mgmber by 8 resolutlon of the Trustees pas8ed at a spe(ial meeling 8very five year5. In selecting individuals for appointrnenl 8$ Trustees, the Trustges must have regard to th8 skills, kn90 and eXpern needed for the effectwe administration of the Charrty. Al 6xesenl there are only Ihree trustees, bul they are actively boking lo teGFUJt a ftsurth. REFERENCE AND ADMINisfRATIVE DETAILS Registered Charity number 1 IL046 Prlnclpal address 95 Tomlinson Avenue Luton LU14 CQL Trustees AAII Lt B Imtiaz AHShah Irtdependent Examiner Cheney & Co 310 Vvellingborough Road Nothampton NN14EP Pa9e 1
Approved by i>rderolthoMard ol Uu$lg0s on.. and signed on its b¢haKty. Pegg 2
inerfs Worl Merc Independent examlner's roportto the trustees of Mercy Worldwldo Trust I report to the charty trustees on my examination of the aCnts ol M6rcy Wortdwde Trust (the Trust) for the year ended 31st Dec8rnbEr 2025 Responslblllfles and ba515 01 report As thB charity truste8S Df the Trust you a responsble for th8 pr8paration of the accounts in accordan lh the requiretnonts of the Charitses Act 20111'lheAcVI. I report in respect of my examination ol the Trusvs accounts carried out under SectDn 145 01 the Act and in carrwng out My examination I have followed all applicable Directions given by the Charty Commission und SÈction 14515Xbl of the Act. Independent examlnerfs ststement I have cornpl8ted rny examinab'on. I confirm that no material matters have come to my attention in nneCti with tho exkminatson giving ffle cause to believe that in any materlal respe unting records were not kept In rsspect ofthe Ttu31 as required by Section t30 01 the Actr or tre accounts do not accord with th05& record5', or the accounts do nol comply wrth It applicable requirements Conrning form and (x)ntent of accounts set Cmjt in the Chari?$ (Account5 and Reports) Regulations 2008 other than requiram8nt that the ac1$ give a trL and fatr lW whith is not a matbr considored as part of an ind8pgndgnl examination. I have no CDnr£ms and have come across no other matters in ConnecOn with the examinatK)n to whlch attantion shouk bè drawn in thi$ report in or(J&r to enabb a proper und8r5tanding ofthe 8ccounts to b8 read)ed. P A Sparks FCA FCCA Cheney & Co 310 wellingb0roJh Road Northampton NN14EP Date.. Page 3
Merc de Tru nt of Financial Activitie 2025 Total funds 2024 Total funds u[estriCt8d fund ReStrt8d funds Notes INCOME AND ENOOWMENTS FROM Donatiorts And Iac185 29,01S 29,015 11,451 EXPENDITURE ON Charitsble a¢tivitses General 756 21,472 22,228 12.371 NET INGOMEI(EXPENDuREl Tran8f8r8 tsetsn fund8 28,259 121,4721 121,4721 21,472 6,787 19201 Net movement in funds 6,787 6.787 19201 RECONCILIATION OF FUNDS Total furKls broughtfwar 1537 337 4,457 TOTAL FUNDS CARRIED FORWARD 10,324 10,324 3.537 Th8 note5 form part of these financial statnentS Page 4
er ide Tru8 Balance Sheet 2025 Total fund8 2024 Total funds Unrestricted fund Restricted nds Notes CURRENT ASSETS Cash at bank 11A40 11,440 4,653 CREDITORS AmoL*nts falling du8 within on¢ year 11,1161 NET CURRENT ASSETS 10,324 10.324 3.537 TOTAL ASSETS LESS CURREwf LIABILITIES 10.324 10.324 3,537 NET ASSETS 10,324 10,324 3,537 FUNDS Unrestrided hjnds 10,324 3,537 TOTAL FUNDS 10,324 3,537 Thè fiftan(i st8temènts weffj 8pprov8d by B(Arrl of Trusteès 8ulhortsed for issue . and were svjned on its behalf by.. on A Ali- Trust88 The notes fom part ofthese fin3nrAal statem8nts Page S
ForThe Year Ended 318t Decemb r 2025 ACCOUNTING POLICIES Ba$1$ of preparSn9 the financlal statements The Iinanclal statements of the charity, which is 8 publK benefit entity urKJer FRS 102. have been prepared in accordanc8 Wth th8 Charities SORP IFRS 1021 'knounting and Reporng by Charilp5.' Statement ol R8COrnm8nded Pract8 applicable to charities preparing their acwunts in acCOrdar with the Financial Reporting Stsndard aPpIable in the UK and Republi¢ Df IrelarKI IFRS 1021 leffe¢tive 1 January 20191,, Financial Reporting StaThJard 102 'The Financial Reporb"ng Standard applicable in the UK and Republic of Ireland. and thè CharrtTe$ Act 2017. The financial statements have been prepad under the histoncal cost convention. The financial statements have been prepared to give a'twe and fairf wew and have departed from the Chariues IAceounts and Reports) Regulations 2008 only to the extent fequired to provide a 'true and lair Vw,. Thls departure has inVoed following the Accounting and Reporting by Charits'es.. Statement of Recommenclèd Practice applicable to charities preparing their accounts in accordan with the Finanoal Reporting Standard applicable in the UK and Republic ol Irdand IFRS 1021 issued on 16 July 2014 rather than the Accountsng and Repong by Chariles.. Statement of RecommerKled Pradice effecVe from 1 4)ri12(H)5 which has Sin bè8n wittrvjrawn. The presentation currency ol the financsal ststements is the Pound Sterling (£1. Income JI income is e0nised in the Statetnent of Financial Actiwti85 Once the chaity has entement to Ihe fund8, is prObae that the income will be received and the amount can be measured rtliabty. Expendlture Liabilities are recognised as expeThliture a5 soon as tre is a legal or construclive obligation o)mmitting the charity lo that expenditure, it is probable that a transfer ol economic benefits will be qUIred in Settrnent and amount ol the obligation can be eaSUred reliably. Expendiluie is accounted for on an acctuals basis and has been classified under heading5 that aggregate 811 e05t related to the category. Vlfftere costs cannot be directly attrknuted lo parbcular h8adiw5 they hav8 been alloGgtsd to acville5 on a basi5 wnsistent with the use of rèsouic88. Taxatlon tharity is exernpt from tsx on its charitsb activrties. Fund aceountlnu Unr85tricted tund5 can b& us8d in accordance wilh th8 charitsble objectives at the discretion of thè trust. Re5trict8d fund5 can only used fix parbw18r restricted PLrposes wthin the objects of th8 charity. Restriclions 3q8e when specified by the donor orwhen funds are rBised for particular reslllcled purpose5. Further explanath)n ol the naiure and purpose ol each fLtnd is induded in the notes to financial statements. LlabIllo$ Creditors and provisions are recognised when a present obligation (legal or constructivel has arisen as a result of a past event Ithe obligating event),. payment is probable and the amount can be estimated reliably. Th6 amount r8cognised as a piow510n IS the be51 e5tirnate of Ihe 8xpendituie reouiied to 58tle th& present Iation 81 tl balan 3heet date. TRUSTEES. REMUNERATION AND BENEFITS Thère wer8 no trust885' r8rRun8fdtion or other berefits for the year end8d 31st Decembtsi 2025 nor for the year end8d 31st Drnber 2024. Trustees, expensos Th8re w8r8 no trustees, expenses paid br the year ded 31st Dernber 2025 tr for the year erthd 3151 Oec8mbgr 2024. Page 6 Continued...
Fln nuad For Th8 Yezr Ended 31st D8cernb8r 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestrfcted fund Restrict funds Total hjnds INCOME AND ENDOWMENTS FROM Don8tton8 8¢19 11,451 11,451 EXPENDITURE ON Charttable activlt General 1,817 10.554 12,371 NET INCOMFJIEXPENDITUREI Transfots betsveen funds 9,634 110.5541 110.5541 10,554 19201 Net movement in funds 19201 19201 RECONCILIATION OF FUNDS Total fvnds broughtfcmard 4.457 4,457 TOTAL FUNDS CARRIED FORWARD 3,537 3,537 INDEPENDENT EXAMINERS FEES 2025 2024 Fees paid to the ehattty's accountant for independent examination olthe charity's annual accDunts £756 £1,110 CASH AT BANK Cash al bank and in hand hold to me¢1 short term cash commltmonts as they fall due and includes all cash equivalents hold in the fom of Short term highly IIquKI Investments. A cash 4u1VanI wll norynally havè a short rnaturify dats of, say, three rnonths from the dat8 of acqui5ikn'on. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other creditors 1,116 1,116 MOVEMENT IN FUNt)s Net movement in funds Transfers between funds A11.1.25 31.12.25 UnrestrScted funds General fuThJ 3,537 28.259 121.4721 10,324 Restricted funds Ramadan Appeal Lebanon wnter food appeal 119.0061 12.4661 19,006 2,466 121,4721 21,472 TOTAL FUNDS 1537 6,787 10,324 Page 7 continued...
For The Year Ended 31st December 2025 qOVEMENT IN FUNDS. conunued Net movement in lunds, included in the above are ss follows. Incoming resources Resources expended Movement in funds Unre8trictsd fund$ General fund 29.016 17561 28,259 Restrictsd fundB Ramadan Appe Lebanon winter appeal 119,0061 2,4681 119,0061 12,4661 121,4721 121.4721 TOTAL FUNDS 29.015 122,2281 6.787 Comparnttves for movement In funds Net movement in fvnds TransferB been funds At 31.12.24 At1.1.24 Unre8trl¢tgd fund$ General fuThJ 4,457 9,634 110,5541 3,537 Restricted funds Palestine Sustainability Project Pakist3n W81far8 Foundation Lebanon Urgenl Emergency Appeal 15.3751 11.4341 13,7451 5.375 1.434 3.745 110,5541 10,554 TOTAL FUNDS 4,457 19201 3,537 Comparative net movement in fu1$, included in the abov8 ar8 a5 follows". Incoming rgsourcg5 Resour gxp8nded ovemtsnt in funds Unro$trtthd funds G6neral fund 11,451 11.8171 9,634 Restrtcted funds Palestine Sustairsability Projact Pakistan W8lf8r8 Foundation Lebanon Urgent Ernergency Appeal 15,3751 11,4341 13,7451 15,3751 11,4341 13.7451 110,5541 110,5541 TOTAL FUNDS 11,451 112,3711 19201 Page 8 continued...
For Th8 Year Ended 315t Dec8mb8r 2025 MOVEMENT IN FUNDS- contlnued A current year 12 months and OrYear 12 rnonths combined Potn is 85 follow5.. Net movement in ftjnds T¥ansf8rs betn fvndj At 31.12.25 At1.124 Unre8trl¢ted lunds General fund 4,457 37.893 132.0261 10.324 Restrictsd funds Rarnadan Appeal Palestine Suslainabil¢ty Project Pakistan Wslfar8 Found8tK)n Lebanon Urgent Ernergency Appeal Lebanon winter fcth apFeal 119,Cthl 15.3751 11,4341 13,7451 12,4661 19,(O6 5.375 1.434 3,745 2,466 132.0261 32,026 TOTAL FUNDS 4,4S7 5,867 10,324 A currenl year 12 months and prior year 12 months eombined net movement In funds, induded in the above are as foll$.. Incoming resOUrS Resourc85 expended Movement in ftjnds Unrestricted funds General fund 40.466 12,5731 37.893 Re6trtcted funds Ratnadan Appgal Palestine Sustainabilrty Proj8Ct Pakistan welfa Foundation Lebani)n Urgent Emergency AppBal Lebanon wnter food appèAI I19,or) 15,3751 11.4341 13,7451 12.4e61 {19,OC61 15,3751 11,4341 13,7451 12,4661 132,0261 132,0261 TOTAL FUNDS 40,466 134,5991 5.887 The Pakistan Wnter Appeal is a restricted fund raising mon9 to prode dothing bedding to the people of Northern Pakistan. The Pakistan Welfare Foundats"on is a r&stricte(I fund p¥0ct to 1p peo@ in Iheir daily life pThing uCatiOn, funeral serViS and w8ter firS as ex8mpl88. The Lebanon Urgent Emergency Appeal are rgstricted funds to provhye and medic81 SUPKAies from distributson hubs. e Palestine Sustainabillty Project Is 2 $tricted fijnd Yaising monles for cribcAI medlcal Suppl In hospitaLs arKJ eepIng and cooking proM&on5 forfamilies wthoul h0rn8S The Lebanon Wnter Appeal is a restricted fur¥J to rai%e rnonies foressenb.al food suppl$ in Lebanon. The Lebanon Ramadan Appeal is a restricted fund to rasse monies to prtivide 313 indmdtsgls with nourtshir cooked meals for th8 entirety of Ramadan Mubarak. Page 9 Continued...
ForThg Y•ar Endèd 31st December 20 CONTINGENT UABILITIES Th8r8 were no contingent liabilthes as at 31st Dember 2025 or 31st Decgnber 2024. CAPITAL COMMITMENTS There wete no rApitsl commitment5 as at 31st D6cemb&r2025 or 31st December 2024. 10. RELATED PARTY DISCLOSURES There were no rdated paty transactions for the year 31st Dember 2025 or 31st emIr 2024. Page 10
wldo Trust Dotalled Sta For Th• Ye nclal Activiti85 mber 2025 2025 2024 INCOME AND ENDOWMENTS Donations and legacie8 Donalons 29,015 11.451 Total incoming SOurceS 29,015 11,451 EXPENDITURE Charltablo activities Food and rnedie31 supplles Travel Education 21,472 9.120 707 1.434 21,472 11,261 Support costs Governance costs Accountancy legAI fees 756 1,110 Total resour$ expend8d 22,228 12,371 Net incomellexpenditurel 6,787 19201 This page does not fOn part of the statukny financial statements Page11