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2025-12-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

CMIAID

CHARITY REGISTRATION NUMBER 1149569

Independent Examiners Ltd The Grain Store Hills Barn Appledram Lane South Chichester PO20 7EG

1

CMIAID

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

Page
Legal and Administrative Information 3
Trustees' Report 4 to 8
Independent Examiner's Report on the Accounts 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Accounts 12 to 16

2

REFERENCE AND ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 DECEMBER 2025

TRUSTEES

  1. Mrs Marylon Cross – United Kingdom

  2. Mr Matthew Hillier – United Kingdom

  3. Mr Dan Marianciuc – Romania

  4. Mr Ian Mears – United Kingdom

  5. Mr Sergey Sidorenko – Russia

  6. Mr Michael Hewitt – United Kingdom

  7. Mr Gordon Liddle – Australia (joined 1 October 2025)

  8. Mr Robert Promm – USA (joined 1 October 2025)

  9. Dr Daniel James – Australia (joined 1 October 2025)

  10. Mr Paul Marianciuc – Romania (joined 1 October 2025)

PRINCIPAL ADDRESS

Fountain House 3 Conduit Mews London SE18 7AP

REGISTERED CHARITY NUMBER

1149569

INDEPENDENT EXAMINER

Independent Examiners Ltd The Grain Store, Hills Barns Appledram Lane South, Chichester PO20 7EG

3

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their report and financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP), Accounting and Reporting by Charities, applicable to charities preparing their accounts in accordance with Financial Reporting Standard 102 (FRS 102).

OBJECTIVES AND ACTIVITIES

Objectives and Aims

The charity was established in 2012 with the objective of advancing the Christian faith, relieving physical hardship in Eastern Europe and other countries, and benefiting the public through the relief of poverty and the advancement of religion.

CMIAID works closely with its partner organisations around the world, including AO CMIAID Moldova and CMIAID Australia, in pursuing these charitable objectives.

Ensuring Our Work Delivers Our Aims

The trustees review the charity's aims, activities, and objectives annually. This review considers the achievements and impact of the charity's work during the preceding twelve months and helps guide future planning and development.

Public Benefit

The trustees confirm that they have complied with their duty under Section 17 of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit when planning and carrying out the charity's activities.

Volunteers

The work of CMIAID is made possible through the dedication and commitment of volunteers who assist in administration, fundraising, aid preparation, logistics, and many other aspects of the charity's work.

CMIAID has no paid employees.

ACHIEVEMENTS AND PERFORMANCE

Charitable Activities

The Trustees give thanks to God for His faithful provision and sustaining grace throughout 2025. Although the year was marked by significant financial challenges and substantial increases in operational and transportation costs, we look back with gratitude and recognise the Lord's hand of provision at every stage. Through the generosity of churches, charitable trusts, and individual supporters across the United Kingdom and around the world, CMIAID has been able to continue and expand its support for its partner organisations in Moldova and Romania.

Financial assistance and practical support were provided to AO CMIAID Moldova, enabling a broad range of ministries and community programmes to continue serving some of the most vulnerable members of society. Throughout the year, funding was directed towards:

4

A substantial quantity of humanitarian aid was sourced, packed, and transported from the United Kingdom to Moldova during the year. These shipments contained clothing, bedding, toiletries, school supplies, children's gifts, medical equipment, hygiene products, stationery, firefighting equipment, and many other practical resources required by the ministries supported by CMIAID. This aid has continued to make a tangible difference in the lives of individuals, families, schools, hospitals, and community organisations throughout the region.

The Trustees express their sincere gratitude to the many suppliers, donors, churches, volunteers, and partner organisations whose generosity, practical assistance, and logistical support have made this work possible. Their continued partnership remains a vital part of CMIAID's ministry.

Volunteer teams from the United Kingdom, Canada, the United States, and Germany visited Moldova throughout the year, contributing to building projects, maintenance work, children's programmes, community outreach activities, and other practical ministries. These visits not only provided valuable assistance but also strengthened relationships between supporters and the communities being served.

The charity was also pleased to support Christian workers engaged in gospel outreach and humanitarian ministry across Moldova, assisting with travel and ministry-related expenses where appropriate.

One of the highlights of the year was the Strong Foundations Conference held in Yerevan, Armenia, in March 2025. The conference was very well attended and provided valuable biblical teaching, fellowship, and encouragement to believers and Christian workers from across the region. The positive impact of this event continues to be evident in the ministries represented.

The Trustees were also delighted to strengthen the governance and leadership of the charity through the appointment of four new Trustees on 1 October 2025. These appointments bring additional experience, expertise, and capacity to support the ongoing development of CMIAID's work in the years ahead.

As we reflect on the achievements and challenges of 2025, we do so with profound gratitude. Despite economic pressures and rising costs, God has continued to provide the resources, partnerships, volunteers, and opportunities necessary to fulfil the charity's objectives. The Trustees remain encouraged by the evidence of lives being helped, communities being served, and the Christian faith being advanced through the ministries supported by CMIAID.

Deputation

Throughout 2025, deputation meetings and presentations were conducted in various countries to promote awareness of the charity's work and encourage prayer and financial support.

Matthew Hillier undertook most of this deputation work, supported by other trustees and representatives as opportunities arose.

5

The charity continued to distribute regular newsletters, prayer updates, annual reports, and electronic communications through various channels, including social media and messaging platforms, to keep supporters informed of developments and opportunities for involvement.

CMIAID's funding continues to come primarily from churches, trusts, and individual supporters.

FINANCIAL REVIEW

Bookkeeping Providers

CMIAID continued to utilise the services of Global Integra to assist with its day-to-day bookkeeping and accounting requirements.

Reserves Policy

CMIAID maintains very low operating overheads and has no significant long-term liabilities. The trustees therefore consider it appropriate to maintain only a modest reserve balance.

The reserve is held principally to meet annual accounting, independent examination, regulatory, banking, and other unforeseen administrative costs.

The trustees review the reserves policy annually to ensure it remains appropriate to the charity's circumstances.

FUTURE PLANS

Looking ahead to 2026, the Trustees remain committed to strengthening and expanding the work of CMIAID in a manner that reflects faithful stewardship, long-term sustainability, and continued service to those in need.

Subject to the Lord's provision and the availability of funding, the charity intends to continue all of the ministries and activities outlined in this report while seeking opportunities to increase their effectiveness and impact. We remain encouraged by the growing opportunities for gospel outreach, humanitarian assistance, and practical community support across the regions in which we serve.

A significant priority for 2026 will be the implementation of a Vehicle Fleet Renewal Project in Moldova. Several vehicles currently used within the ministry are becoming increasingly costly to maintain and operate. By investing in newer, more efficient vehicles, we aim to improve reliability, reduce ongoing maintenance costs, and ensure that ministry teams can continue to serve communities safely and effectively. This project represents an important investment in the future sustainability of the work and will contribute to better stewardship of the resources entrusted to the charity.

The Trustees are also planning to expand and upgrade the charity's solar electricity generation and energy storage capacity in Moldova. Rising energy costs continue to place pressure on operational budgets, and this project is expected to provide significant long-term savings while increasing energy resilience across key ministry facilities. By reducing dependence on external energy supplies and making greater use of renewable resources, we hope to enhance both environmental responsibility and financial sustainability.

As the Lord enables, additional investment will also be made in the CMIAID Campsite. Planned improvements include upgrading accommodation facilities, enhancing the campsite grounds, and improving infrastructure to better serve the many children, young people, families, churches, and ministry groups who benefit from its use each year. These developments will help create a more welcoming, functional, and sustainable environment for camps, conferences, training events, and outreach activities.

The Trustees also intend to continue strengthening the governance and organisational capacity of the charity following the appointment of additional Trustees during 2025. We believe this enhanced leadership structure will help support future growth, improve oversight, and provide a strong foundation for the years ahead.

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As we enter a new year, we do so with gratitude for God's faithfulness in the past and confidence in His continued provision for the future. We remain committed to advancing the Christian faith, relieving poverty and hardship, and serving communities in practical and meaningful ways wherever opportunities arise.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The charity is governed by its Trust Deed and constitutes an unincorporated charity.

Recruitment and Appointment of New Trustees

The Board of Trustees is authorised to appoint additional trustees to fill vacancies arising through resignation, retirement, death, or to strengthen the governance and expertise of the charity.

Organisational Structure

This report covers the period from 1 January 2025 to 31 December 2025.

The trustees meet regularly, both in person and online, to review the work of the charity, oversee governance matters, and plan future activities.

The day-to-day operational management of the charity is undertaken by Matthew Hillier.

The day-to-day administration, including donor communications and correspondence, is overseen by Ian Mears.

Wider Network

The charity maintains close relationships with its overseas partner organisations:

While CMIAID works closely with these organisations, the trustees retain sole responsibility for the governance and operation of the UK charity.

During 2025, CMIAID signed a new Memorandum of Understanding with Bible & Literature Distributors Ltd., Australia and Christian Mission International Aid Ltd., Australia. The agreement formalises and strengthens the longstanding relationship between the organisations and provides a clear framework for future cooperation in areas of shared charitable and Christian ministry interest. The Trustees believe that this arrangement will enhance opportunities for collaboration, improve coordination of resources, and support the effective delivery of projects and initiatives that further the charitable objectives of both organisations.

Related Parties

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STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The Charities Act 2022 requires the trustees to prepare financial statements for each financial year which presents a true and fair view of the state of affairs of the Charity and of the surplus of the Charity for that period. In preparing those financial statements the trustees are required to:

In preparing those financial statements, the trustees are required to:

The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Charity. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

They are also responsible for safeguarding the assets of the charity and for taking reasonable steps to prevent and detect fraud and other irregularities.

I approve the attached statement of financial activities and balance sheet and confirm that I have made available all information necessary for its preparation.

Approved by the Trustees on : 15 June 2026

Signed on their behalf by :

Print name : Matthew Hillier

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CMIAID

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2025

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2025 which are set out on pages 10 to 1 6 .

Respective responsibilities of trustees and examiner

As the charity’s trustees of CMIAID you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2022 (‘the Act’).

I report in respect of my examination of CMIAID's accounts carried out under section 145 of the 2022 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 Act.

Independent examiner’s statement

Since CMIAID’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2022 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Charity Independent Examiners, which is one of the listed bodies.

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:

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

15.6.26

…………………………………………. …………………….

K Gomes FCIE MAAT Date Independent Examiners Ltd The Grain Store Hills Barn Appledram Lane South Chichester PO20 7EG

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CMIAID

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025

Notes
INCOMING RESOURCES
Donations & Legacies
3a
Investment Income
3b
Charitable Activities
3c
TOTAL INCOMING RESOURCES
PAYMENTS
Costs of Charitable Activities
4
NET INCOMING/(OUTGOING) RESOURCES
Balances Brought Forward
BALANCES CARRIED FORWARD
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
RESOURCES EXPENDED
TRANSFERS BETWEEN FUNDS		 Unrestricted
Restricted
Total
Total
Funds
Funds
2025
2024
£
£
£
£
395,235
-
395,235
438,203
1
-
1
26
8,913
-
8,913
4,027
404,149
-
404,149
442,256
400,886
-
400,886
464,417
400,886
-
400,886
464,417
3,263
-
3,263
(22,161)
-
-
-
-
3,263
-
3,263
(22,161)
2,637
-
2,637
24,798
5,900
-
5,900
2,637

Movements on all reserves and all recognised gains and losses are shown above. All the organisation's operations are classed as continuing.

The notes form part of these financial statements, found on pages: 12-16

10

CMIAID

BALANCE SHEET AS AT 31 DECEMBER 2025

Assets
Notes
Tangible Assets
2
Current Assets
8
7
Total Current Assets
9
5
NET ASSETS
FUNDS OF THE CHARITY
General Funds
Restricted funds
TOTAL FUNDS
Creditors:amounts falling due
within one year
NET CURRENT ASSETS
TOTAL ASSETSless current
Debtors & Prepayments
Cash at bank and in hand		 Total
Total
31-Dec-25
31-Dec-24
£
£
-
-
-
-
4,182
2,914
3,046
1,959
7,228
4,873
1,328
2,236
-
2,637
5,900
2,637
5,900
2,637
5,900
2,637
-
-
5,900
2,637

The financial statements were approved, authorised and signed on their behalf by:

15 June 2026

Approved by the Trustees on ….................................... Signed on their behalf by Trustee ….............................. Matthew Hillier Print Name: …..............................

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CMIAID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2025

1. ACCOUNTING POLICIES

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year.

Basis of preparation:

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2022.

The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Recognition of Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

Incoming Resources with Related expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SOFA.

Grants and Donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Tax Reclaims on Donations and Gifts

Incoming resources from tax reclaims are included in the SOFA at the same time as the tax reclaim is received.

Contractual Income and Performance Related Grants

This is only included in the SOFA once the related goods or services has been delivered.

Gifts in Kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed

Volunteer Help

The value of any voluntary help received is not included in the accounts and is described in the Trustees' Report.

Donated Services and Facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

Investment Income

This is included in the accounts when receivable.

Investment Gains and Losses

This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

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CMIAID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2025

1. ACCOUNTING POLICIES (continued)

Expenditure and Liabilities

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advise to trustees on governance or constitutional matters.

Grants with Performance Conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.

Grants Payable without Performance Conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.

Investments

Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.

Support Costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of the resources, e.g. allocating property costs by floor areas, or per capital employed, staff costs by the time spent and other costs by their usage.

Fund Accounting

Funds held by the charity are either:

These are funds which can be used in accordance with the charity's objectives, at the discretion of the trustees.

These are funds that can only be used for particular restricted purposes within the objects of the charity

These funds are funds set aside by the trustees out of unrestricted general funds for specific purposes o projects.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Fixed Assets

Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.

Depreciation Expense

Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:

Fixtures, fittings & Equipment

25%

There has been no change to the accounting polices (Variation rules and methods of accounting) since last year.

2. TANGIBLE FIXED ASSETS

The Charity held no fixed assets investments during this or the previous financial period.

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CMIAID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2025

3. INCOMING RESOURCES

Note
b) Incoming from Charitable Activities�
4. RESOURCES EXPENDED
Note
Governance costs:-
a) Donations & Legacies
Donations:-
Gift Aid reclaimed
Interest Received
Worker Support
Unallocated:-
Where Most Needed - Gift Aid
Where Most Needed - No Gift
c) Investment
Mission Team Participant Payments
Charitable Activities
Advertising & Publicity
Books & Literature Costs
Freight & Shipping Costs
Gifts & Donations
License & Subscriptions
Ministry Expenses
Mission Teams
Motor Vehicle Expenses
Printing, Postage & Stationery
Sundry Expenses
Telephone Costs
Travel & Subsistence
Workers Support
Legal & Professional Fees
Bank & Interest Charges
Insurance Costs
Independent Examiners Fees		 Unrestricted
Restricted
Total
Total
Funds
Funds
2025
2024
£
£
£
£
5,201
-
5,201
6,067
28,173
-
28,173
21,057
361,861
-
361,861
411,079
395,235
-
395,235
438,203
1
-
1
26
1
-
1
26
-
-
-
300
8,913
-
8,913
3,727
8,913
-
8,913
4,027
Unrestricted
Restricted
Total
Total
Funds
Funds
2025
2024
£
£
£
£
823
-
823
363
4,597
-
4,597
33,648
19,906
-
19,906
28,515
213
-
213
4,497
8,343
-
8,343
6,087
249,947
-
249,947
258,356
4,378
-
4,378
2,318
-
1,337
-
1,337
1,635
2,263
-
2,263
924
2,605
-
2,605
2,428
3,639
-
3,639
3,295
50,412
-
50,412
73,433
40,190
-
40,190
44,357
5,919
-
5,919
5,638
2,805
-
2,805
2,394
1,320
-
1,320
60
2,189
-
2,189
1,105
400,886
-
400,886
464,417

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CMIAID

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025

5. RESTRICTED FUNDS

The Charity held no Restricted Funds during this or the previous financial period.

6. INVESTMENTS

The Charity held no investment assets during this or the previous financial period. �

7. CASH AT BANK AND IN HAND Total Total
31-Dec-25 31-Dec-24
£ £
CMIAID (Interest Bearing) 1 1
CMIAID (Operating Account) 1,995 945
CMIAID Paypal 50 179
Paypal hold/cancel account 1,000 835
3,046 1,959
8. DEBTORS AND PREPAYMENTS
Total Total
31-Dec-25 31-Dec-24
£ £
VAT 4,182 2,914
4,182 2,914
9. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE WITHIN ONE YEAR
Total Total
31-Dec-25 31-Dec-24
£ £
Euro Account 8 5
Stripe GBP - 140
VAT - 802
Independent Examiner's Fee 1,320 1,290
1,328 2,236

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CMIAID

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025

10. STAFF COSTS AND NUMBERS

The Charity employed no members of staff during this or the previous financial period.

11. TRUSTEES AND OTHER RELATED PARTIES

Three trustees were reimbursed a total of £10,087 for gift funds they distributed as required. No other payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.

(2024 - None)

12. RISK ASSESSMENT

The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

13. RESERVES POLICY

The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.

14. PUBLIC BENEFIT

The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

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