ChaFIty r•gl8tratlon numbor 1141206 Comp•ny reglstratlon nUm￿r 07567138 IEngTand 4nd W41*$1 STELIOS PHILANTHROPIC FOUNDATION -. ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 •AE6CD15J• 291111202S ¢CfftIPANIES HOUSE #23 DO￿s￿rIen¥eI￿lO." 6AC24B92.1728404243C2415BOIACq8L STELIOS PHILANTHROPIC FOUNDATION LEGAL AND ADMINISTRATIVE INFORMATION Trustees Sw Siekns Ha1￿￿OannoU JeaTrClaude E￿Ie Peter Barton David ￿1$ Donald Manass& Nikos MOU￿O91ann1s Irene Ro￿ltha Pan har6ty number 11412 Cornpany numl>er 07%7138 Reglstgr•d offir• 34 Thurh)e Squ South Kensffig SW7 2SR Auditor Kwk RKe LiP The c￿￿#T￿ Hwjh Street Ascot Berksh¥e SL5 7HP s* rh)¢u$4n En¥dcpe ID. 6AC24892.172fAo42-A￿241Seo•A0 STELIOS PHILANTHROPIC FOUNDATION CONTENTS Page . Tru8lees' report In*Jependeni audilorfs S￿te￿￿nI offirwKaal aci¥ibes Balance she•1 . ststemenl of cash ff 10 .Note5 10 the finanaal staterrnrts STELIOS PHILANTHROPIC FOUNDATION TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2025 The trustees (who a￿ also di￿(￿$ of the ¢hoAtaNe conwary for purF>)ses of ihe Companies Actl P￿sent Ihelr annual-report together wth.the audited finanoal slatement5 of steb.tss Phlanthrorx¢ Foundaticn fth• charilabte company" or'the foundation'l for the year ended 30 Septsmw 2025. ._The tru51ees"confirm that the"annual report and finantial staten*nts of the Charitable ￿Mpat￿ have been prepa￿d ..In aCCordar￿e with Ihe attounb.rg polves sel in note 1 to the finan￿al slate￿ntS and compty with the charity's . gtsverning documents, the CompanEs Act 2006 and -A¢countin9 ond Repo￿n9 by Charibe5." Ststement ol RecommeTrSed Praclice aWi¢able to ¢*arities prepanng thew accounts in accordznce WTth the Fina￿al Repoiting standard applicable in the UK and R•puilK of I￿land (FR5 1021" leffeclrye 1 January 20191. ob￿tives and activMI¢$ Pollcles and obJecli¥es .The foundation's mis$iM 1$ to support a divetse range of c*8ritaNe causes. place$ where the ￿Trder andhis faft4y have I￿ed and worted". the UK and Ireland. Greece and Cypws. Mortaco aThJ Frdnts. 'The loundab'on maintain5.at least 6 web5ile5 in Older to inftm members otthe wbh"c and potentHI benefv'aiies ol th• ways r( gNe5 back to soaety.. 5tdios.org stelios.foundation steliosloundalion. Steliosfoundat￿)n.¢Qrn.¢y stelios.mc stdio$. mowe0￿. it mointain5 5e¥e¥al page5 on Lmikedln under the rnain pa9e". vnw.llnkedin.com1cLxnp￿ytsleI￿hl1￿￿rO￿c4OUThd01k)nI Fundralslng a¢liV￿Q5 The prinupal bJnding source for ￿ tharty s ￿l￿enty the donatms Irom easyGroup Lwniw. Sir Stelv)s's for- profrt Company an¢J owner of the ez5y fa￿￿ty of brands {w4w4.easy.com and easyHk%iory. info). The cumulative totsl of the donatons gNen by Sir Stel￿$ or his various entit￿S to Ihe chaiitabte FoundatK1Th5 (the UK Foundation . and its affiliated FoundaK>n in 2010 ro cE122 milion. The founda1￿ gNes its supwrt in the foknjing ways: 1. Helping the neediest people in Greece and Cypru¥. and also nowthe UK. Fran¢e and treknnd wiih-Food From.The. Heart" Thi% program..started fft 2013. offÈts foc*J and snac*s wahout discrirn1That￿jn lo people w￿) to one of the designated distribut*Jn centre5 and ask forthern. 2. Fundin9 xho1a￿h1Ps for youn9 people to attend sdw15 and unryer5it*s. ￿dUdIng but nDt hmited to the on8s where the founder was himsew edU￿ted Itjoukas H¥Jh School in Athens. London Sthc4J of E¢on(¥niG8 aThl Cty UnNersity in London). 3. Promoting la$llng peace on the Island of Cyprus a￿0. $inu Jll O¢tob¢f 2025. In tr¢land. Since 2007 we have offered several bTrprs1 can be found on oui website hlJp5Jlste1￿s.fOUDdaty.Onl. Method of appolntment orelectlon of trn5tee5 The man39ement of the charitabk Company is the responsknhty of the trustees who are elected fAWed derthe lerrns olthEArtK4es ofAsSouat￿jn. Trustee5 a￿ appoinled at the discretb)n tsf Sir Stebos Haji4oannou. The e￿$b"n9 twstees ore ￿sponsb1e for the ductKsn ol any twslee. wh￿h invths awarenes5 of a trustees reS[￿nsI￿1￿1es, the goveming documwt5, administrative pro￿1UreS, and the ￿$t￿MY *)d phih)sophical apwoath ofthe dwrtsble ￿r￿ny. Rlsk managomont .The tru$tee$ have assessed the nw risks to Wh￿ the ¢harrt¥bk ¢onN)any 1% exposed, in po￿¢U1ar those related lo the finances of the Charitab￿ company. and are 5alisfied that system$ arK1 prc£ethJres are in p￿¢* to miliga¢e the foundation's exposure to the map)r risks. The rnain risk io the income of the Iwndalion is rf sorr*lhing happens affects the profits of ea5yGroup Ltd and its abilrty to donale most tsf $vth proffts to the charitsble Company eacth year. 11 this were lo happen, the founder will step in 10 prowde Ihe charitable cornpany wth SUffiC￿nt funds to rneet its cornmitrr*nt5 a5 they fall dtse. As most of the commitments are one-off payrr*nts ea¢h year. in Ihe eventualty of redwRd income the c*antable cornpany coukl substanbally ￿dUce ts Outgoings within a lew rnonth5. STELIOS PHILANTHROPIC FOUNDATION TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STrATEGIC REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Slatement of trus￿$. rnsponslbllltles ""The Iwstees. who are also the directN5 of Stelios PhiLqnlhropiE FouTrJaknn for the purpose of ￿parbY law, are responsible lor prepallng the Trustee5' RepDrt arKI Ihe finanLyal Slate￿￿￿ts in a¢¢¢xdanre with appli¢aL4e l•v anJ -united Kinath>m Accounbng Star*Jards Iuniled Kingdom GeneraltyAcceptedAccounling Pra￿e}. Cornp8ny requyes Ihe tntstees to wepare ffinancial Statemerts for each firwncial ye0rwffi￿ gNe a true and l*'r view of the stste ol affairs of Ihe charty and of the incoming resource$ and applrab.on ol ￿sOu￿e$, induding the incorne and expenditure, of the chaiilat4e compary lorlhat year. In preparing these finanrA slatempnts. Ihe trustees We requited lo." - selecl suitable ac¢oyntmg pok*$ and Ihen appty Ihern ¢0nsslen￿'. - observe the methods and prinaples in the Chalit￿S SORP.. - make judgemenis and estimate5 that are reasonat4e and wudent; and -. prepare the finanoa 51atements on the going ¢on¢¢m basi5 unless rt is inappropriate to prtsume that the charity ill ￿ntinUe in operation. - The trustees arè"responsiblè"for"ke8ping adequate accounbng records Ihat reasonabkn accuracy at "any tim*lhe financial po$itknn ol Ihe chanty and enabbe them io ensufe that the financml statements compty with the Companies Act 2006. They are a150 ￿$POnSi￿ for safeguardin9 the o55ets of the tharity and hen￿ for taking .reasonablÈ sleps for the.preventson and delection ol fraud and other •￿egUlaritIeS. This responsbility extends to . ensuring the maintenanwand inte9rty" of Ihe corrx)rale arKJ finanrial inf0M￿t￿)n int*Jded on the chanty's websiles. Audltor In accordance wilh the coryany5 a.￿.*$. • resobjbon try05ng that Rre LLP be thippointed as ol the (xynpany Mll be wt at a General Meeb"ng. Disclosure ol infonnation to auditor -Ea¢h ol the trustees knaS.￿nfiM￿d that Ihere fK* 5nfomiation of Ihey a￿ is rdevant to Ihe audit. bul of which the auditor is unawzre. They have furfher CMfirrr￿d th3t they have laken appropri*e steps lo . idenify su¢h rele¥anl m10m￿tiOn and to establish that Ihe aurfitor is aware olsuth inlom781l£￿. .T.he tru5tee5' report. induding the strategic report. was ap￿ed by th? Board olTrustees. *pAdbr. Sir Ste105 Haji-loannou Chalr 28111r2025 Date". OocJJ$Nn ID." 6AC24892.17264042AJC2.F15BDIW STELIOS PHILANTHROPIC FOUNDATION INDEPENDENT AUDITOR'S REPORT TO TfrIE TRUSTEES OF STELIOS PHILANTHROPIC FOUNDATION Opinion We have audiled the financial statements of St•los Philanthropic Foundath)n (the '¢hanty'l for the year ended 30 September 2025 which ¢omprise the st8temer*t of financial athit*s. the baknce sheet. the statement of cash flows and the note5 to Ihe finanoal stalemen15. in(knJiny $ignthcant accounting polKae$. The finanoal reporting frarnewotk that has been applied in their preparation is aP￿icable law aThJ Unrted Kingdom Accounting Standards. ￿ClUdIng Financkil Reporting Standarrj 102 Tre Finonoal Re￿ Standard aptyffcable in the UK and RepublK ol Ireland Iuniled Kingdorn GeneraltyAc£epled AcC￿￿tin9 PTrciKel. In our opiiw)n. the finanaal 51aternents". .gNe a tnje and fa* view of Ihe slale of Ihe tharilatAe txryarrfs affaws as at 30 September 2025 and of its ..incoming rescw¢es.and applicaknn of ￿$0yrte5. ￿l*jding its incom and expertdkwe. for tho y•ar then ended., . have been propety wepared in a¢¢tyd¥¢e United ￿.￿d0M Gentralty Ac¢epied Accounting Practice: and have bwi prepared in ￿(dance wilh ihe req￿ments of the CorryaniBsAd 21x6. Ba818 foroplnlon We.con¢Jucted our audit in accordance with Intemaiional Standards on Audrting ILIKI IISAS IUKII and applicable law. Our ￿SpOnsib￿￿e$ under those Standards are further des(xibed in Ihe Autyrfots ￿sPon&￿illI￿s lor the 8udit of the fviancial statemertts seclHJn of our reporL ￿ a￿ independent of Ihe ¢harity in a¢cordance with the ethical requ1￿mentS that.are rdevant to Jjur audil of the finanoal State￿￿ntS ITh the UK. inthd￿g Ihe FRC s Ethical StaNlarl. and_we have fulfilled our other ethical reSpon￿b￿r*S in acwdanc* *ith these ￿QUIreMents. ￿ belleve thatthe au¢Jit evidefice we have obtained is suffiuent and appropiiate to provide a basis forow opinion. Conclusions relatlng to yoing ¢oneern In audit￿9 the financial state￿￿nts, we have conduded that the tru5tee$' uso of th? gokng corKem ba51$ of aCcoun￿.￿j in the preparnlion ofthe statements is appmp￿Ie. Based on the work we have Ferformed. we have not identrf*d any material uncertainbes relalirpJ to evenls or condth.ons thaL Individually or Colkctvety. may casl signrfthnt doubl on Ihe ¢hatys abl￿1 io continue 85 a going . corFcem 1or_apev￿d of al leasttwthe month5 ttom vknen the financial 51ateTh*nls we athorised for issue. Our responsibil￿e$ and the responsblles of the trustees with respect to 90iry concem a￿ described In Ihe rele¥anl sections of this ￿POrt. Oth•r Inlomi•tlon The other infoma￿.0n ¢(xnprises Ihe infonnalion induded ￿ the annual report olher than Ihe finanoal $latements and our auéiforfs reporl thereon."The trv5tees are ￿spOnSit4e for thE other infNmation contained within the annual report.-Our_ opinion on the financkql statements does not cover the other ￿fOrMatiOn and, except to the extent othewi5e expliotlv $taie"d in our report. we tlo ntst express any form of a$suran¢e condusiDn thereon. Our respensibilty is to read the oth2r Information and. in doing so. consder whelher the other InfOrn￿tIOn is malerial Incon$isient wth the finanoal statew*nts or our knowledge obiained in Ihe course of Ihe audit. or Olherwise appears lo be materially misstated. If we idenbfy 5uth matefial Inconsislenc4e5 or apparent rnaterial fflisstatemenls, we afe required to delernwne whether gNes rise to a mateiial misstatement in Ihe ffinancwl ststements themsefves. N. based on ihe wcrk we have performed. we condude that Ihere 15 a material rni55raierDeni of thi5 Other ￿l0rrnat1tsn. we are req￿red to report that f have nolhirwj to report kn th[$ ward. Opinions on oth¢r matters pres£Flbed by th• Comwp¥ies Act 2006 In our opinth. based on thework uTrJertaken ￿ Ihe ￿￿r$e ol our audit." the infomialon 9Nen in the tru51ee$' ￿pOlI the finanrial year for whKh the ffinanual statements a prepared, which indudes Ihe directors. report and Ihe strate￿ reFO)rt prepared for the purpo$e$ of corryany , 1$ ¢on$i$tent vAlh the financi￿ 51atemenls." and Ihe Strateg￿ ￿port and Ihe direciois. ￿pOrt inth¥Jed witlwn the trustees, ￿POrt hav• be•n prepared in accordance wilh appli¢able legal reqvirerrEnt5. sÈt STELIOS PHILANTHROPIC FOUNDATION INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF STELIOS PHILANTHROPIC FOUNDATION Matter¥ on *thich awv r•guiTrd lo by gxcgption In ihe light of the kn￿ed9e and underslandiig ol the tharity and it5 envitonrnent obtai￿￿ in the coutse of the udit, we have not ￿enIffied matewial rni55tafefflents in the strolw"¢ rewt orthe directors. report ￿￿ded the tru$iees' report We have not￿"Trg to rewt in resFrtt of Ihe fdkr•&ing matters in io the CompanE$ Act 21x6 requires us to report tts you rf. in our opinK)n= adequate a¢¢ountin9 re￿r￿S have not been kep¢ ¢¥ retL¥ns ade9￿te for our autht have not been rece￿ed from bfanche5 not Vi5iled by vs- o Ihe financial statements are not in ag￿en*￿t wlti the ac£o￿ting records and relums., or certain di$¢I)Su￿ oltrustee$' remuneration specthed by law are not Tnade." we have not f¥￿1Ved all the infom￿11￿ and explwiJthx we au ResponsibMits85 of tru5ts•s As explained fulty in the $latement of trustees. ￿$p￿￿ts1AlTh. th• Irustees, are also the directots of tbe charty for the purpose ol company Law. are responyble for the weparatp)n of the fmanck21 $tatements and for being satisfied that they give a true and fafr wew. and for such infrmal ¢ontr￿ a5 Ihe InJstee$ detemine 1$ ne¢*$sary lo -.8nable the preparalion of financk41.statement$ thai are free from matenal rnisstalemenL whether éu8 to fraud or error. In preparing Ihe financial statements. the trn￿ee$ are re$wisibk for asse$$in9 Ihe chanty's a￿lIty to continue a5 a going concem. disdosing. as appS¢able, maiters related to going concern and using the 90ing concern basis of accounting unless the trustees either intend lo bquidale the charitable company or to cease operats'on$. oi have llD ￿ll$liC altematNe lo do so. Audltor'$ responslbiliti8s for the audlt of the Ilnancial statements Our ¢Jty'ectives are to obtain reasonable assurnnce abo￿ ¥Yhelher the financkql ststernenls as a Who￿ are free Irom . material mi$stateffenL whether due.to fraud crf error, and to issue an audrtof$ ￿pOrt that indudes our Op￿10n. Reasonable #$$urance 1$ a high Of assuonce bul 15 not a gvarantee thal w audit conducted ￿ accordan with ISAS IUKI w￿1 atr*ays detect a matwial misstatement whan rt exi%is. Misstatements ¢an arise trom fraud or etyor and are ￿Nside￿d material if. indNKlualty or in the a99regate. Ihey couhj rea50nabty be expected to inlljence the eConOrn￿ decision5 of u5er5 taken on ihe basis of these finaThc￿l siatements. The extent to whKh our a￿ ¢ap* ofdetecliry irreg￿￿￿85. I[K￿ding fraud, detaiknl bel¢y*. Our audit approach wa$ de¥ekJped by oblaining an understsnOin9 of the ch81ity's aclwthes. the key fvnchons and Ibe overal contrul environrnenl. Based on this understanding we assessed Ihose aspects of Ihe charity's .trans8dions and balances whith were Thjst likety to gNe rise trj a m8tefial misststement and were nK)st SusCep￿bI? -to.irregU￿r￿1eS inthding fraud or error. Specfftalty. we Kjentified what we c0Th5idered to be key audit n5ks and "planned our audit approach ac£¢xdingly. Induded in these key audrt risk$ w8s managemÈnt o¥*rride of controls with respect lo expenditufe re))wibon and paymenl. impropei accounting fo¥ tr￿saC￿S in foTe40 oJrTerties, and inappropriate revenue reo)gnit*)n procethres. We applied prolessonal xeplTrusm and ¢JesvJned audit proceduies lo respond to the risks. recognisir¥J that th• risk of not detecting a material missiatewl due lo fraud is hvjher Ihan the rBk of not tle¢ectin9 one ￿Su111n9 from error. as fraud may Inv￿ve delberale concethent by. tor exarrpk, forgery. misrepresentations orthrough co1bjs￿Tr. In re$poni*ng to the risk of manag￿ent overrfde. we anatysed the imF*mentalK)n aThJ effectNeness of authorisation controls ￿ place for onl'ne bank payrnefjts. as wel as performirKJ ioumal testing 8nd eva*Jating whethef there was evK1ence of bias by key management personnel in deveknping accounling estimates and wi apptying accounbryJ pokies. To assess the approwateness of revenue re¢o9nitTh we have oblained comfori tters and reviewed year*nd bank paymenis io ￿nfIrM proper 0jl￿ff. The risk of nappropriale accounting for loreign transactions was mthgated thr￿gtt the recakuLal¥)n of various expenditure trans•clion$ tested throughwl the audit at the exthallge rate WEvath"ng on the transac￿￿ date, and the retransFation of sigTrfficant rnonetary assets and liobilthes at the year•end sp)t rat Docthi9n En¥el¢ye ID.. 6AC24892.172W42A3tr2-F15BDMC8BE STELIOS PHILANTHROPIC FOUNDATION INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF STELIOS PHILANTHROPIC FOUNDATION .There are inherent Imitstions in Ihe 8￿j11 procedure5 de￿bed above. The fijrlher removed non-cornpliance wlh laws and ￿gUlationS is from-the events and transaclin$ retscted in the financial statements, the less likety we woukl become aware ol it. Appropriate enquiry was made of senior Manage￿nI as ￿ whether there had been any identified Of $uspe¢led.fraudulenl activities or non-CoM￿1an¢e with relevanl L8W5 aThJ regulations during the period. The minute5 of tTUStee meetings-wwe *0 reviewed ¢0 iLkntty any ￿￿1¢¥torS ol non•cornplk3nc* wrth law5 and rggulation$ and potents"81 or suspected fraud that cO￿d read to a material misslatemenl ￿ the fiDanoal 51atements. A ftjther descriptw of ¢JJr ￿SpOnsib￿S Is on the Finanoal Retw)ning coun￿.$ webslte at.. hltps.'Il v*w.frc.org.uWauthtor5responsknrfibe5. Thi5 de5uybon forms p8rt ofour aL*Jitorf5 report. Use ol tsur report This ￿p￿rt 15 rTrade 501ety to the ctiarftabTe"¢onwan￿s member¥. 85 ¥ body. in a¢¢oTdan(twith Chapkr 3 of Part 16 -of the Companies Act 2006. Our audl w¢yk has been undertaken so that we nmght Stale lo Ihe charrtable companvs members those matters We.8￿ required to $tate to Ihem in an audrtof $ reJx*rt and for no other purpose. To the . fullest e¥tent penllitted by law. we do ritst a¢¢ept ¢x a5surybe responsbdity kn anyone other than the tharilable cornpany and the charilabie companys n%mbers as a iw. for ow audit woth. for thi% rewl, or fowlhe o￿n￿nS we have formed. Graham Jennlngs.ISenlor Statutory Auditor) lor*NI on bohawof lQrk Ric• LLP 2W1112025 Stattrtory Audltor The Courtya Hbjh Street Bwkshi SLS 7HP STELIOS PHILANTHROPIC FOUNDATION STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2025 . UnrtStri¢t¢d Endowvnent funds nds 21125 2025 Total Un¥¢strkt¢d Endo%bYThen¢ funds fund$ 2024 2024 Tol41 2025 2024 Noies Donations and legacie5 Charitable acbwiios Invest￿￿nts . 12.813.792 116.725 1,445.814 12.813.792 116,725 1,44S.824 15.849.704 79.888 1.02S,(*S 15.849.7Q4 79.888 1,02S,065 Total incomé 14.376.341 14.376.341 16.954.657 16.954.657 ndllur• o Raising funijs CharitaNe a¢b¥rtie5 ' 44.091 12.689.993 44.091 383.695 13.073.688 34.522 9.112.767 34.522 385.548 9.498.315 Totsl oxpendltur• 383.695 13,117.779 9,147,289 385.548 9.532,837 Nel gaIn￿o$$es) on investments 13 9)6.2tsJ 506.2Lk) Net Incomellexpendlfyrel for thE y*•rl Net movwnent In funds_" 2.'148.457 1383.6951 1.764.782 7.807.368 1385.5481 7,421.620 Fund balances at 1 Odober 2024 24.124.603 15.070.616 39.195,219 16.317,23S 15,456.164 31,773,399 Fund balances at 30 September 202$ 26273.IMO 14.686,921 40,959.981 24,124,603 15,070ffj16 39,195,219 The $tatemenl of financial a¢b.V￿"es I￿r￿deS *1 gains and knsses recognrsed in tr year. All irK¥)rre and expendrtur¢ delive Irom ￿n*t￿Lling aclivities. The statem￿t of financial akn requirerrents for an ￿￿orne and expendtture ac¢ouni under the Cornpanie5Act 20C6. The noles on pages 11 to 30 f(rfm p4rt ofthese ￿n￿l￿OI statem￿. STELIOS PHILANTHROPIC FOUNDATION BALANCE SHEET AS AT 30 SEPTEMBER 2025 2024 Flx¢d a$s•ts Tangible assets 15 17.399.220 17.686.808 urrenl assets Debtors Cash at bank and in hand 18 5,774 26.592.418 3,249 22.722.130 26.598,192 22.725,379 Credltors: amounts falllng wlthln y•ar 17 11.444.431) {716.968} Net currenl asset5 25,153,761 22,008,411 T*xal ass•ts 1¢$$ ¢urrnni Ilab411U¢s . 42.552,981 39.695.219 Creditor5- amownts lalllng after moro.than on• y•ar 11,593,C¥)01 Isoo.0001 N•t a8$6ts 40,959.981 39.195,219 Income funds Endowment fvnd¥ Unrestricted lund$ 14.688,921 26.273. 15.070.818 24.124,603 40.959.981 39.195.219 The fi￿e$ on pa9es 11 10 30 fo￿ part ollhese ffinanoal swemen 28111r2025 Th8 ￿anc￿lI statements vme approved by the Tn￿lee$ on............... . FA54E￿I Sir Stelios Haji-loannou Tnmtee COm￿Y reglstratlon numb¢r07567138 DooAbJn Ert*loFe ID.. 6AC24892-172W42-A3C24158D4AOg STELIOS PHILANTHROPIC FOUNDATION STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 SEPTEAIBER 2025 2025 Ca$h flows from operatlng activiti05 Cash generated frorn opera1￿$ . 2.293.754 7.31e.539 Invgsting acti¥ities Addrtions to tangible fred assets Purchase of inveslrnents Proceeds trom disposal tsfinvesb￿ts Investment Income re￿Ne¢ P91.8801 113.552.8CQI 14.059.IX(I 1.445.824 1485,7771 1,025,C65 Net cash genernted from Investing act1¥￿¢9 1,fj00.144 539,288 N*t CB8h used ￿ financing a¢iivitseS Ilet in¢r¢ase In ¢ash and cash equlvalents 3.953,898 7.855.827 Cash and cash equNaents at beyinning of year Effed of fore￿Tr •x¢hange lates 22.722,130 183,6101 14.835.514 .789 Cash and cash equlval8nts at end olyear 26.592,418 22.722,130 The notes on pages 11 to 30 lo￿ part olthese fiti￿al statement¥. 10- DovJ*n Envdwo10."IAC24B92.172&1042AX2$15BD4A09BfA8 STELIOS PHILANTHROPIC FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 A¢¢ounting polleles Charity infonnation Stdios Philanthropic FoUnda1A￿ is a charitable o)nwny lim*ed ty guarantee •r￿rp￿aIed in EThJland and Wale5. The règistered office i% 34 Thurfoe Squafe. South KensiTrg￿. London. SW7 2SR. In the event of the company being *￿Und up, Ihe 1kqkn.lty in resF*d olthe guarantee is &mrted to £1 per m•mber olthe company. 1.1 Accountln9 conventlon The ffinancial statemen1$ have been prepa￿ in accwdance Ihe charity's Artths of Asso¢ration, the Cornpznies Act 2006. FRS 102 FinaAtsal Repoiting Standard appkable in the UK and Republi¢ of I￿land. I"FRS 1027 and the Charits"es SORP "Accounbryj and RepO￿r￿j by Charities.. Stalernent of Recomrnended Pracbce #p￿￿¥bIe to thar1￿$ wepann9 the￿ accouTrt5 In a¢cffllan¢* with Ihe Financial Reporbng Standard applKable in'lhe UK and Reput4"c of Ireland IFRS 1021- leffectNe 1 January 20191. The charity is a Public Benefit Ent*y 0$ defined by FRS 101 The finanoa 51alernent5 a￿ prepared 5terbng. whth is the knctional ￿J￿eTr￿ of ihe tharty. Monelary amounts in these finanL¥al statements are rwnded i¢* the neare$t E. Thè financol siatements have been p￿￿e￿ the histo￿7 ¢&)¥￿ti0Th. rhe prinopal ac•)unth"ng poIKies a(lopted are set wl bdrw. 1.2 Goin9 concgm . The Foundation has sufficient available resources io discharge its obtgatiNs for at kast one year from the . date of .apprOV￿ of .Ihe financtal statements and ensu￿ adeyuate ￿$Ou￿e$ to wlirNJe in operath)nal exisience for the foreseeable fvturè. There WÈ no mateiial uncertaint￿5 reL4bng to events or ¢4ndrfTon$ that ¢asl significant'doubt upon the'thartys ablty to continue as a goirBJ concem. The Trustees therefore . eontinue to al(yt the g0kn9 wiwn basis in preparing ￿ ffinarKia sts*n*n 1.3 Ch¥ritsble lunds General funds are unreslricled frjnds ￿•ch are avalabfe fc¢use al the discretion of the trustees in furtherance . of the general obiecbves of the.chafftab￿ Ix)mpany and have not been tlesi9naied for other purposes. . .EndoMxent fiJnd$ rev￿TrI assets hekl ty the &)mwythat a￿ iiii&ided fr* use in perpetuty. 1A Incom¥ Income_is recogni$ed .when.the chanty obtsins legal enM*rnenl for $u¢h in￿rne, 6t 1$ probable that the . income will be recei¥ed. and tre arrol￿t of in¢ott* ￿C￿vatIe can be n￿asUred iehabty. Ca5tt dcffjations and other donati￿$. in￿dIng donabcn5 in k￿d. are inckAed Ihe charrfy's ac¢ounts when received, provided Ihe value of the donation can be measured reliabty. The value to the charity of donated assets is Ihe arnount that the (harty wouhj pay in the open market for an oltemauve assets tha¢ provide a benefit to Ihe charity equfvaknt io Ihe donated iiem. For donated land and buihlings, this is the Land reg15try prvperty value on the date of transfer. Investment ineorno is tamed from holdfftg a$s•ts and, as disc*)5ed in Nole 18, s•lling derivative ffinan¢ial instruments for inveslment purp)ses. Invesbmenl llKome inchths Int￿$t accrued on surplus fvnds and premiurns re¢eNed on Ihe sak of pul OPtK)ns. These amounts are recogni5ed when eamed and are used in the or4lnary charStable activibes of the d￿rity. Inwme Irom Charilable actMi*s relates to rental r￿me from the lea$ing of Cine Poris. an open•a¥ anerna located on the rooftop ofthe thanvs Plaka ¢¢nIe￿[￿e hall. Rentsl arwjnls are recognised ¥then eamed and a￿ $tNC1u￿ lo In￿8$e in line wilh expeded 9eneral inftatK)n of 3% to cx)mpensate for the tharitys expected inffBtionary cost ￿Crease5. STELIOS PHILANTHROPIC FOUNDATION NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 30 SEPTEMBER 2025 Accounting poli¢*s Icontlnuedl 1.5 Expendllure Expenditurt 1$ fecognised Or￿ there is a kgal or O￿al￿tin io transfer erA)rth1￿ benefit to a Ihird paty, It 1$ probable Ihat a transfer ol beneffts b• rryquired in selllen*nL and Ihe wnount of Ihe obligation can be measured reliabty. Expenditure is dassffled by a¢bth. The of eath actmty are made ￿ of Ihe total of dwect Costs and sha￿d costs. inclJdin9 SUPPOrt Costs invofved in uThJertaknng each thty. Direct costs anributabk to a gngle . act￿lty.8￿ alk*ated dweclty. to that acti¥ty. Shared costs *ffiich contrknute io more than one actNity and ' support ¢OSts whth a￿ not attributaNe to a sin￿* apporfFoned bets¥eeA those actMtie$ M a basis - consistent with_ the .use .of_ resour￿$. Central 51aff costs are allocated OTh the b35is ol time 5FLyale(1455Utrytion$ a￿ based on hist￿1 expe￿￿ and ¢lher ￿or* thal 'are conshlered to be relevant.Aclual resutts may dtffei from Ihese estii)ates. The.estirnate$ and undetyin9 a55umptrJn5 •re on an on90￿9 basis. Re¥l$ty￿ to a¢coun*"ng -.estimales are recognised in Ihe period in ￿lch the estimate is re¥i5ed where Ihe revision affecis onty that period. or M) the period ol the rew5ton and fvIU￿ P￿d$ where Ihe revision alfe¢ts bolh cur￿nt and fijlure periods. Donatlort& and kgacles lthrtstricted Unresirf¢tsd fvnd$ fund8 2026 2024 Dona16ons and gifts 12.813.792 15.649,704 Donalions and gins Cash dO￿#th￿S O¢nation$ in k 12.813,792 15.849.703 12,813,792 15.849,704 Come fram ¢harfiable •¢tlv*ie* Unrestrfcted Unrnstrlclod funds funds 2025 2024 ChaiitotrAe rental 4Kome 116,725 79,888 14- th)w$ban ID".W24892.17Z&4042A￿2*1sBpIAo9￿ STELIOS PHILANTHROPIC FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Income fram In¥estrAents Unrestricted Unre$trt¢led fvnd$ funds 2025 2024 Option prerriums Inte￿$1 ￿¢￿al 577.613 .211 235.130 789,935 1.445.824 1.025.065 Raising funds Unmstri¢i¢d Unreslrf¢ted lunds lunds 2026 2024 Events and awa￿9 other event MThn￿9 costs 44,091 34.522 Ch8rttalAe a¢iivili•s Charitabh Charitable Expendlture E¥pendltUfe 2025 2024 Actlvlty costs Slaff c05t5 F(Kxl From The Heart g)sts F¢wd From The H¢art cOnS￿nts I Professional fee5 Advertising Other cost$ Assotyate members fees 272.613 1.762.779 177.249 3.920 257.609 307.399 109.107 192,375 442.489 164,734 3.970 595.698 259.424 68.288 2,8gKI.676 1,726,978 Grants 9.506.148 7.215.971 Support fX)St$ Governan￿ c05t¥ 082.008 15.1441 431,984 123,382 13,073.688 9.498.315 An4tysi$ by lund Unre51rided funds Endo*Tnenl fvnds 12.689.993 9.112.767 383.e95 385.548 13.073.688 9.498.315 sst 15- STELIOS PHILAPMIROPIC FOUNDATK>N NOTES TO THE FINANCIAL STATEMENTS ICONnNUEDI FOR THE YEAR ENDED 30 SEPTEAIBER2025 fvftd 8ankth•r9OS 4.332 3S.9$2 11.220 30.769 61.￿ 411.687 n239 79 7*018 14.957 14.951 iUISI0) n IUKI- knngs-foundation.org Marine So¢iety- Sea Cadets (UK)- mw. Britssh Red Cross IUKI- redrxoss.org.uk Togetherforchildren (GRI- maz•Jiatopa•Ji.gr Hellenic Red Cr05s IGRI- redcross.gr so￿al Support Body ICY}- secialsupport.gov Gb55door Homeless Chaitty [v￿- glassdoor.or9.uk Let)nard cheshi￿ Disabthty Donati)n (Um- leMardc￿5h1TeThY Elepap (GRI- ekpap.gr Mede¢in tlu Monde Greece (GRI- mdnvjreece.gr The Snwle of a Chihj ICRI- hamogelo.gr Spet$e8 Authorities ￿le￿￿ Centre Repairs (GRI- spetses.gov.gr Commitiee lor Missing Persons in Cywu5 ICY)- cmpcypws.(Mg Cooperation Ireland IIEI- cwrats"onKeland.LYg Trinty College Library D￿rin {IEI- 1cd.ie 3.C(Kl.Cl)o 201.200 117.tKIo 1rK).000 66284 2,091 62,081 151.200 45,ODD 100.OOD 42,922 85,844 45,ODD 20,OOD 42,868 43.737 43.737 43.316 43.007 37.828 35.000 34.647 42.922 34.160 g£t 34.385 17_ STELIOS PHILANTHROPIC FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Charliablo ¢ommitin•nts •nt¢*•d into in th• y¢atr (Continuodl FY 2025 FY 2024 Cw¢er Researth UK IUK}- Can￿rreSear£*Uk.c￿9 Br￿Sh Heart Foundabon IUKI- bhf.org.uk London AirAmbLdance IUKI- l0ndor￿1raMbUra￿Ce.Org. Seafarers Charty IUKI-IheSeafarer5¢hafty.￿y Medecins san5 FrOnt￿re5 IUKI- rrtsf.0¢9.uk The Greek Cypriot Brotherho¢d IUK)- g¢tyglhwh(#)d.co.uk Sailing lor Vi¢tory I¢YI- pa￿0s￿ontides.cl UNDP Cyprus ICY)- undp.orglcyprus Make a ￿5h Foundation (GRI- makeawish.9flen Red Cross Nico$￿4 ICY)- rel¢ross.fxg.¢y Red Cross Li7)assol ICY)- re¢fcross.or9.1 Pedotslas Community Cound ICYI- pedouks.org.cy The Hel￿nIC Inrtk?ti¥e IUKIUSI_-_thehdlenwrfiabve.org Migration Museum IUKI- migratiofimuseum.org Friends Organi$atK)n ofAyia$ Skepk8 IGR)- agia$kepi.¢¢m Lania Village ICY)". wsrtcyprus.conVdsco¥er-cyprU8lruraV¥aages-nDVlar￿ CyprusAn1￿canCef Society IcYI- anticaKersothty.org.cy Cbjb Boubouth"na IGRI- 5pelsesfeserve.yrleommunty￿nnecli0n￿Y Royal Museum$ Greenwth IUKI- m￿.cO.uk The UN Refvgee Ageri¢y UK for UNHCR (UK) * w*efvgees.wJ.uk G￿aL Onmond Street HCC IUKI- gosh.org Na￿"onal Coas￿lCh IUKI- nci.org. cranfield UnNersty IUK)- uanfiuld.ac.uk Spetses ￿ter Taxi (GRI- spetsesreserve.gflw4axi-boai-uuisesl Boat Buading Acadeftw (UM- boatbuildingacademy.(x)m UNHCR for G￿ece (GRI- u￿efUgees.¢jfg.Uk SOS Chldren's Vllages Gre￿9 IGR)- SOS-￿11?985.gf Sis Tech (GRI- s5.tech xion Hellas IGRI- axw)nhelas.9r Pieia House IIEI"_ pth.ie Insh Red Cross IIEI-' red¢ross.* Cypru$AsstscitslK)n of Kidrw Pats"ents Friends (C￿- facÈbook.comltyprusassouatp)nthidneypabentsandfn"ends Laura Lynn CSH TnJst IIE}- lauratynn.ie Theotokos Foundat￿Tr ICYI-.theolok05fvundatim.org Centre lor Pre¥entaliv• Pediiatics ICY)- wp.¢y9.Cy MuThKipality of the Greek of Spetses IGR}- spet58s.gov.gr Bloombury Football IUK)- bk)¢M￿ourylO0Ib8ll.c4rn Now Tea¢h IUKI- novAea¢h.org. Aerobibly IUK)-aeroblty.o)m Mind lU￿- mind.ory.uk Saitors Chfid￿n.or9 IUW- wlorsthMren.ory.uk Shelter From The St¢ym IUK)- sfts.org.uk Prosl8te Canf*r UK IUKI- prostatecancewk.org D￿$ Trust IUKI- dOgstr￿t.¢￿g.tsk Magit Breakfast IUKI- m4icbreakfasl.com Sl¥ 8rits$h ExF4oring.or9 IUK)-bn"tishexFknng.org 30.OOD 30,OOD 30.000 30.OIXI 30.000 30.000 26.844 25.90D 25.747 25.000 25,000 25.000 44.504 25.000 25.000 25,000 25,000 24.931 20.000 20.000 20,000 20,000 20.000 19.721 18.450 17,500 17,455 17.455 17.447 17.301 17.301 16,798 30,CX)O 30,000 30,000 30,000 30,(1)O 12.299 34.284 25.897 25,709 25,299 25,￿0 25.ODD 17.163 25.543 21,461 42,922 17.192 17.192 17.265 12.976 12,500 12.500 10.742 lo.￿0 lo.￿0 10.000 iO.(K)O 10.000 10.1100 10.000 10.OLX) lo.0￿) 10.OCM) 12,765 25,744 34.(M]O 10,OJO 10.(MJO 18- DotsJ5bn en¥drye10". 6AC24892.172W42AX24ISBD&￿ STELIOS PHILANTHROPIC FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIIDED 30 SEPTEMBER 2025 Charltable commltm•nts •nt•r•d Into In the yea Icontlnuedl FY 2025 FY 2024 Food and Communty (UKI-fcthJ$ oming Star Trust IUK)- msl.org.uk Kensngton & Chelsea FoundaloTh (UKI- thekandcfowTrdab.o￿C0m Disa￿ed SaikNs FtyJTrdaixsn IUK)- disabkd5ailing.org Moorfjelds Eye Charfy IUIQ- mo0ffiehtseyecharity.￿g. Saik)rs Soc4ety IUK)- sa￿01￿(%￿efy.o The Human Edge Gro IVK)- hvmanedge.Ofg.uk Scrum Theat￿ IUKI- scnJrnlheatre.co.uk Teach Firsi {UKI-.teachfi￿t.0ry.Uk Litue Village IUKI"_ ITilJevilla9ehq.org Homeless Link IUK)- homeless.org.uk Atlantic Youlh Twst IlEI- allanlicyouthirusLofg Irish Heart Foundati￿ IIEI- irishhewLie Irish Cancer So¢th {IE)- cwKer.be Waler Safety Ireland"IIEI-watersalefy.i Kemal Saracoglu Foundalion For Chldren ICY)- kemalsaracoilu. GreekAsSOCtatit)n for Modem Pertstljkn {GRI- eorTh)p.9r CYMEPAICY)- cyrnepa.ory.cy . Assoriation ForThe ￿￿beThj Of PeoF4e Wth Mental ICYI_ $eana.OFg. Cancer Patients￿d"Ass0o#tofft ICY)- thyd.org SOS Children's Vth9e$ Cyprus ICYI- soscocukkoyu.org The Society for the Protecth)n of and Nature ICYI- Kuskor.org Arrinon¢ IGRI- arrdrnoni.gr Northem Cypws Turue ProteciK)n Associa￿)n {CY)- cywu51urfkn.tyg Seamens Church InstiDJ* forJim Lawranr* lUSI- $eameThschurCh.orglts-all-abwt4he-peopk4"irT￿rK￿ren*fflbered1 Fn8nds of Greece (GRI- beSt￿ddles￿eeCe.￿lel Fiimley Heamh IUKI--fnft.nhs. Durnlrie5 House Tru￿ IUKI- ￿ng5-fo￿d•1Ityi.oI9 Tall Ships Youlh Tw5t IUK)- laltsh*)$.or9 Cyprus EconomK So(iety IC￿. ¢ywuseccfflomics￿ty.￿.81 Donation$ unoer GBP.1.500 Organisation of Chddren in Mernory ofG Hadzar8s {GRI- filoipaid¢JFdis.blogspot.cc 8.628 8.584 8,391 8,141 4.351 4.199 3.374 2.000 1.712 Tot￿ t1ire¢t ¢J6nation$ and mwar coM￿t￿nIS 5.270.791 4,724,035 Donatlon6 for use of 34 Thurfo¢ Squ•rn for¢h￿l1¢•b1¢ e¥•nts Gtss5door IUKI-.gL8"ssdoor.rKg. r League IUKI.. airleague.co.uk Adventu￿$ Offshorè IUKI- offShore.￿.￿k Spinal Mus¢ularAtrophy IUKI- SMauk.￿9.I Homeless Link IUK)- homeless.org.uk Kensington and Chelsea Foundation- thekandckndalion.com Trussell Tnjsi Iuw-.trus5ell.org.uk King's Twsi IUKI- ￿ngStrU$L0f9.uk Aerot41ty IUK)- aeroblAy.CA)m Nalional coas￿atch IUKI- na.org.uk 10.000 10.000 10.000 10.000 10,000 10.000 10.000 10.000 10,000 10,000 Total donatK)n$ for use 0134 ThwS)e Square 11)O.lJOO Donatlons for use of Sl•lios Foundallon ¢onf•r•nce hall In Plaka. Athens. for ¢h•rlt•ble events Helenic Cypriot CutturalAssouation IGRI-cultwakassociatson.org Prolepsis (GRI- prolepsis.grlen Openous (GRI- ¢)￿er￿s.0r￿enfftoMe lefos NaosA9ias (GRI- ayrdlrwJapeira•)s.t409Wt.com l-Pa*Ji (GRI- i*aidi.gr Bayes Business Sthool IUKI- bayes.¢rty$tgeorges.ac.uk SOS Children's Ifillages G￿e￿ (GRI- sos-wlage&9r Hellenic Heart FoundalK)n IGRI-elikar.gr Hetrnepa IGRI- he1W￿p3.gr A￿￿￿onI IGRI- aMI￿)nI.gr EUrOpeanAr￿yl0lence {GRI- antiv*)kncfrneLeu sit E￿ik0$ Logariasm05 (GRI- e*e.uoa.gr 13,082 13,082 13.082 13.082 13.082 13.000 12.864 12,831 12,801 12,801 12,631 12,626 12.622 13.000 12.949 21- Docusb3n En¥•lcpe ID.. 6AC24892.172&4O￿2￿I5B[W￿ STELIOS PHILANTHROPIC FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Charltable comrnltrn8nts •nt¢red Into Sn the year Iconthnugdl FY 2025 FY 2024 Medeun$ sans Frontieres (GRI- msf.ortygreece Anats"psiakiAthina5 IGRI- develop.ihisisalhen5.org EcolcgKal Elafonisos (GRI- dafoni505eto.¢)rg Hub Labs MKO IGR)- athefi$.impa¢*vb.n Sonora MUS￿ Therapy Organi5ation (GRI- sonoramusthrapy.o Ayion Helas (GRI- Bxionhella5.gr Ellniki Etaiiia Gia Ti IGRI-eliei.grle ". Delense for Children IntemationaE (GRI- ¢JefWKefty￿ft.ortydl￿￿jreece Body ofGreek Institute IGRI- thehelenicinthafve.org Sis Tech IGRI- si5.teth Medeons du Monde (GRI- mdmgre8ce.gf AIESEC Hella$ (GRI- *esec.gr IKY ScholarsAssociatin IGRI- itysrj￿lars.gr Br￿sh Councl (GRI- brilj'shcwnol. Oeb8tE House IGRI-'debatehou5e.gr The Smile ollhe Child (GRI- hamogekn.gr Syn P￿ISIA￿￿e (GRI- sYmpk￿..0rg Special Olympics Internation￿ IGRI- S￿CH￿r￿>￿s.Qr9 Social Impad and lntiovab.on (GRI- swalinrx)V.yT The lting'$ TnJ$t Intemational IGR}- kingstsu$knternational.org Ornega Training Cenlre IGRI.'iiIaritiff￿acade￿￿.QnWa. TEOXAthen$ IGRI- tedxaihens.com "12,612 12.612 12.589 12,587 12,578 12,548 12.513 12,503 12,501 12,501 12.501 12.500 12.500 12.500 12.500 12.482 12,466 12.466 12.466 12,632 13,000 12,670 12.S58 Tota donab.ons for use of Plaka 392,889 89,531 Dlrect donation5 made via the affiliatod'Fondation PhilanthropKiue Stelios. r¢gl$t¢red In Monaco d ¥MbJlrfe Found*sn- 25 Ocl 2024 (CHI-V￿1￿¥￿.¢x9 Fondation Prin¢eAlbert11 de Manaco- 25 Od 2024 IMCI- fpa2.or9 Worfd Imldlrfe Found8t*)n- 17 Sep 2025 (CHI- *vIl￿ld￿fe.0rg Fondation PrinceAJbert11 de Mana￿- 17 Sep 2025 IMCI- fpa2.org Make a Wsh IUSI- worknw5h.org Fondation du Palriiyxiine (FRI- 1DrthtsOr￿I￿w[￿.0[y Le5 Re5tos du Coeur (FRI- reslosducoeur.org MC & Frenth Reviera YwThJ EnlrepreneufAvrdrds IMCIFR)- stelios.mcJ$tekns-aw8rd8-ir￿m0￿8¢fyand4h￿rl¥*ra The HellenK InthatNe (GRI- thehellentrinitiatNe.org FFTH- Les Restaux du Coeur pa*J lo Bondudle (FRI- restosthcowr.or9 FEMUR Sl Barth IFR}- sbhonline.cornlsl-bart5-guKl•lf•TWr-5trbartS-fo￿ti0n SNSM Station de Hyeres (FRI- snsm.OTg Chancelerie de la Legion d'Honnew (FRI- legiondl¥Mnew.fr Commufiautee Hemenique de Monxo IMCI- Atr League Monaco IMCI- wrfeague.m¢ F*JhtAids Mon￿0 IMCI- fightaKlsmona¢o.org IF Gustavts Yacht Club IFR}- 9U$tawayatMclub.org 259.955 259.955 246.958 246,958 173.304 86.652 75.820 80.656 85.273 42.637 45.059 43,391 43,326 43.326 43.328 41.107 33.614 25.996 19.728 80,157 42.637 17.907 49.128 25.582 15.733 -22- l)ooJ5kn7 En%*hiF4 ID.. 6AC24B92.17264042th3c2￿l5￿)¢&O9B STELIOS PHILANTHROPIC FOUNDATION NOTES TO THE FINANCIAL sTATEMEP￿s (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Charitsbh commtknents •ntefed Into In Ihe year Icontlnuedl FY 2025 FY 2024 A550¢iation Le5 Anges Gard*rts de Nice (FRI. le5angeS9ard￿nsn￿e.corn Monaco Disease Power IMCI- monacodiseaserther.¢c¥m Amicale de fE¢ole Pftmal￿ de St Banh IFRI- facebook.cortV5hare118bY7zPT4Llknibextid-IK¥XIfv Asso¢iatsn Cullurelle Orthodoxe Grecque NKe (FRI- hellenice.frlpa9e13026527-presentalion St Barth Festival de Musique (FRI- soin1barthTh￿￿kslIval.ojrn St Barth Yacht Club IFRI- slbarthyachldub.com St Maarten Yatht Club INLI- $ntyocom Children arn1 Future NFL 2024"IMC}- nffl.ch￿r8nandII￿￿.c0￿￿r￿ffjThsh SNSM Station de Sl Bath (FRI- 5n5m.￿9 Fondtybon Plincesse Charfene IMC)- fDndaknw￿cÈsst¢harterte.rnc Associalion Mona¢L> Vol a Vole jMCI- asSociatKjn￿0DegaSq￿de-¥OkWorfe.￿rn OU￿ard 8wnd Mor￿0 IMCI- offlwardboundmnaco.irrfo Le$Arni$ du Liban Monaco IMCI- *amisdul*)annwa¢o.ory Mission Entsnce IMCI- rnsslonenf￿.Org APEM Franco¢s d'Assise Nicola5 8affe IMCI- fanbJrKleco Ecole Francoi5 d Assise N4¢01a$ Barre IMCI- lanb.rnrJe¢ole Societe PrOledri￿ des Animaux IMCI- spaThJn8to.ft Fondation Prfncesse Chartene (Rugby Impys) (MCI- - fonda*OnpftrKe$se¢harfene.￿e￿3c￿0lIe￿k$-￿MP￿nI4eThlrnte5 Association AmykJsÈ Ma￿￿18 IFR)- 8mykJseAsso.fr A5sockqlion Monegasque de5 HandKapes Moteurs IMCI- arthm98.com Asso¢otion MMG T8￿th0￿ 2024 IMCI_ --fa¢ebook.COrT￿eQpIeIMm￿￿QnaCtrmaIofhe￿Gérn¢I1qUeSI10c1)9o￿7237I Action Innwnce Monaw IMCI- acboninrwnc*. AmKale des S8peurspomw8r5 de Sl 8arth (FRI- facebook.cornlsharelg11cw270kjMWrnitexiJdiw*XIfr Assoc￿?110n H#ndi relai de St Barth (FRI- fatebook.coml$hare11 FpOKRwFsof)mibexl*tswATXItr Fondation PrfnceAbert11 in Me￿￿)ry IMCI-fpa2.0ry Kate Pv*ers Foundatin IMCI_ katepowersftyJndab"on.com Fondation Princesse Grate IMCI- fondatW-P5se-gra¢e.n Centre Hospita￿[ Princesse Gra￿ (MCI- thp9.n The Duke of Edinbur9h Awards IGBI- th)le.or9 St Barth A4Ilhori￿"es IFRI- comsibarth.trlseNices-en4tyJne A5souation da I'Eghse Angbtane St Paul de Monaco IMCI- stpau&monaco.com Yatht Club of Greece- Spet5e5 IGRI- ycg.gr Etoiie de Monaco IMCI- etoiledemonaco.ccrfn Federotion Monegasque de Rugby (MCI- monac4>rugty.o Donaknns underGBP 1.￿0 17.330 17.330 12,998 17,055 8.527 8,527 12.998 12,998 12.738 10.459 10.398 8.665 8.665 8,665 10.971 10,233 17,055 8,527 8,527 8.665 8.665 8.665 8.665 7.528 6.499 8.527 10.233 7.248 5,199 4.333 4.333 4.&33 4,264 4,333 4,333 4.333 4.333 4.333 3.203 127.910 87.831 85,273 21,318 10,574 6,822 5.116 2.559 i Tolal donatws rnade Via Fond*1￿ Philthropb4ue Stelos 1.974,128 826,151 gÉt En¥YknF*10". &4C24892.I72￿o4I￿J¢2-FI5BOl￿)9 STELIOS PHILANTHROPIC FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 h•riiobl¢ ¢ommknionts ¢nt*r¢d into in the y¢•r (Cont￿U•d> Tolal donation$ to in$littthns Grants to indNKluals . Grants to IndNiduals'lMCI Discounling of niu1￿year comrrknts (see note 231 9.610.498 48.317 4,333 {157.0001 7.147.397 60,048 8,527 Toial dMations 9.￿.148 7.215.971 .GR- Greece. MC-.Moriaco. CY- CyFrfUS. UK- United FR- France, CH- &MtzeTland, US. imited Stales ofAmerica, IE- RepubfK of I￿land 10 Nol movément In funds 2025 2024 Net rnOV8rrnnt in fwmls is stated after Cha￿•￿{¢re￿￿¥¥4I Audrtoffs remUneral￿n Depreuation of owned langslle ffixed assets LossllGa*) ¢)n breign ex¢thw9e 14,957 579.468 183.6101 10,570 411.688 30.789 11 Trustees Durin9 the year. no trustees received any beneffts in kind I2tr24.. £￿. The ¢harity p•d for travellfftg expenses linked to evenl$ of Ihe knjndation and board megts.ngs tsy$tgos lo a total of £7.38912024.. £19.3031. .Three b￿le¢S.(2024.. Th￿e1. D Mana55e, N MoLukogiannis. arnl I Panov ￿1ve0 ￿mune￿I￿ of É2.(XJO ..12024.. Q.COJI per rrnnlh each In thelr roles as trustees. as Ferrnitted by the provisions in the 9ov8rn￿g . d(>curn•nt of the tharitsbk ￿rnpany. The rnnJn8ralion for September 2025 was wpaid at peiiod end wtl as been recognised wthin acwabs. 12 Employee¥ The average monlhty numberof enwloyees durin9 Ihe yearwas.. 2025 2024 Number Nurnber Dislribution Administrab¢)n Tot gÉt -24_ Do￿$13n ID.. 6AC24B9Z.17284042-A3C2.F158DIN09Bt STELIOS PHILANTHROPIC FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 12 Employees (Continued) Employm•nt¢osts 202S 2024 Wage5 and salarie5 Soual security costs Other pensw ￿$13 231.313 39.041 2,259 161.934 29,120 1,321 272,613 192.375 -.The nuthr aferrployees annual was h￿r* Ihan £60,IJXI 1$ a$.foll￿.. 2025 Number 2024 Number £60,000- £70.CK¥) 13 Galn$ ond I¢￿¢8 on Investmeiits Unrestri¢ted Unrestrlcttd funds fund$ 2025 2024 GainslOoss•s} aiising tyl". Sak of ￿veStMènts ..At period end. In accordance with the P￿rS of the charitabbe c¢)mpany granted tsnder the of AssoCiat￿n, adcpted 10 April 2024. Ihe entty has pled9ed suwus cash of arca £17m as a securty fty the sale of put options on exchange traded funds IISF.LNI wknich tracks the FTSE 100 index ￿ consi¢Jeration for ¢a5h prerniutns. These derivab¥e financiol in5trurnents fall ￿nder the Scope of FRS102".12 and wll inlb"8lly be "recognised at cost, which is invarh**ly nil, and subsequenty al fair value through profft or b5s. As at period- "end. the wt optsins"sold, bul not MatU￿d. are out4oFthe-ftW)ney and a￿ rteemÈd 10 have zero cost and zero .fsir vahje. ￿th any value being immaterial. This assessmert of fair value ha5 been rnade using quoted prKes avadable at the London Slock Ex¢hange. In"th8 event of Ihe share options being exercised. Ihe charity wthjld Util￿e its pledged eash deposits to purthase the equnla￿rtt value of the exchange traded funds at the strike prKe. The ents.ty wwld then hold the Shares and CO1￿Ct &Mdend5 unbl Ihe value ￿creaSe5. Once the ptice has suffiuenty irTheased, the entity would sell call options to gAfe a counlerpaty the rigm to buy svch shaw at a pnce which Wou￿￿ represent a reali5ed capital gain of the dwiity. Put options reprEsenting Cash pfedged of £13.6ffl were exerthsed during the period. Call opb"on$. en8￿1Th9 Ihe charity io seu Ihe exchange traded funds at t14.1m. were subsequenity •xercised during Ihe peii)d. resU￿1ng in a reamd ¢)n investr￿n1 of (Irca £O.Sm. Th• entity holds Th) exchan9e traded fvnds at perknd end. The tharrtfs investment stralegy 1$ ￿￿ended to generaie a retwn COM￿ry interest generated on cash deposits hela vrilh banks. irtluding cash F4edged as se(yJrity. premium5 eamed Irom the S￿e of Opbons, Nidend income from exc*arye traded fvnd$ held, and iealised capst81 gains deriwn9 from Ihe exercise of coll optron$. s* Do￿n En¥** ID." 6AC24892.17trIO42￿).￿*)1 129).rmi I138.￿) pi.Noi 2,114.3 478.660 27.JS3 24.437 21.503 13.051 IOA 145.1781 1.gM) s,￿) 01Ths SpotsoD HOSP￿ Unwertty OfCytyu$ KB4S(*th 43.tyJ7 26,1IT 10,WJ 12.471 71 ¢60.5711 110,rmi ioj B76.*7 J.INM57 11210.4101 {157.fm) 2.889.414 I.IIB6.414 1.593.K J•aft9ronB￿ar(rth fal Z.6B*.414 Gran15*xw*i(* iz wE5¢nts￿91th STELIOS PHILANTHROPIC FOUNDATION NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 24 Operat￿5 lffas* ¢ommiknents 0p8rab.ny k35e commilmwts represenl the lease of Cine Paris. an ope￿aIr aneThH bxated on the moftop of the chanty'$ Plaka conferencè hall. to thwd parf*$. The lease is for a terrn of 9 years from 1 January 2024 and rEntals ￿teNable art adjusted eath calendar yeai at a rnte of 3%. calojlated on the rent of the p￿¥￿u$ rental year. ".At tho rep￿￿￿9 •nd dale th? tharity had contrxled v•lh tenants tr receipt of the folkTr￿9 rninirrnjm kase payments.. 2025 2024 Ihin one year Beh¥een hvo and five ye¥$ In over five year$ 114.930 495.250 305.028 1C*.703 459.799 415.388 915,208 981.890 25 Related party transactions T￿n￿¢tIOnS with relatrd P•¢￿5 DoTrati¢)ns Yecel¥ed 2025 Donatsons p•id 2025 2024 2024 easyGroup {common Ilffluet￿) FondatloTh PhI￿nthrO￿x9Ue Stebos- Monac Icornrnon inffuencel Sir Ster￿$ Haji-loann¢u 12.7CrfJ,IXKI 15,818,420 1,978,461 1,489.770 12,7LKI.IYJO 15,818,421 1.978.461 1,489,770 . As disclosed in Nole 11. I￿￿ re(*iveil reM￿er01￿)n in their role as bNstee$ during lh8 p8riod tolallin9 £60,931 12024.. £62,552) and tnJ5tees were rwrrthr5fjd fDr lJa¥eling 8xpense5 01 £7,389 12024." £19.3031- Seven 8SSOU8te members. AM8rsP*. L Gabtrine. M Tefemth. H Nlc*Jdemwn. P Hassap6s. K Grygs, and M Mi55irfis, retewed total fees of £109.107 12024." £103.2611 durin9 the period with respect to consuhancy seNces prowded to the loundots¢n. The fee anwunts lor Septembei 2025 wwe wpaKI at period end and have been retognised thin acuual Additionauy. one associate member, T Ghori, received Ten￿ne￿￿ts and other beneffts und8r a contract of ftJlPb"me em￿OyMent of£72.93512024.. £75.999}. The Charity pakl lor travel expenses Inked lo evenls of the frJundalifyi and both ￿etingS for assodale mernbeis to a totzl 01 £5,69212024.. £5,(th1. STELIOS PHILANTHROPIC FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Controlllng party The u￿Mate ¢ontsoUirwJ party is Ihe Iw$tees. 27 Cash genernted from operniions . 2025 2024 S￿￿Us for the year 1.764,782 7,421,820 Adwstments tr. Inve$lment income reCOgr￿sed in.slateft*nt of ffinan(aal thibes ForevJn exchange dnlerences Donations ITh kind Gain on tjisposal of.inve$b7*nts Dep￿C*￿.0n.￿n"d irripaim*nt oflw9it* fixed as￿3 (1.445,8241 11,025,065) 83,610 130,7891 506.2CQI 579,477 41t,667 Mo¥ements ift Work1r￿ Capit￿.. Iln¢reasellde¢rease in debtor$ In¢rea8e in fxeditors 12.5341 1.820.463 5.562 533,345 Cash gen•rat•il"from OP8in1ioi￿': 2.293,754 7.316.539 28 Anatysl8 ol changes In net debt The ¢*anty had no debt dwiThJ the year. gÉt -31-