Al Massira Trust Financial Statements For the year ended st 31 December 2025 Al Massira Trust Dirertorate and Administration Page Dlrectorate and Admlnlstratlon Report of the Dlrertors 5-10 Rewrt of the Independent Examiner 11-12 Statement of Flnanclal Actlvltles (Inc¢xporatln8 the Income and ExPendI￿re Account) 13 Balance Sheet 14-15 Notes to the Flnanclal Ststements 16-24 Al Massira Trust Directorate and Administration Dlre¢torsnrustees of Chaffty l R C Oavles P J Solomon P J S Bflttenden K Lyon J Greenaway J Reld R Chard Chalr Resigned 28 March 2025 Resigned 22 March 2025 Appolnted 3 June 2025 Chlef Executlve Offl¢er A A Jarne5 Re8lstered Offlce 7 8ell Yard London WC2A 2JR Sln8le AltematSve In$pertkn Lo¢atlon 71 El￿n Road Uanelll SAIS 4AF Independent Examlner Steve Ellum Steve Ellum & Assodates Ltd Chartered Accountants Adulam House Glan Yr Afon Llanelll S415 3QB Bankers CAF 8ank Ltd. 25 Klngs Hlll Avenue KlTrgs Hlll West Malllng ME19 4JQ Sollcltors Camerons Sollcltors LLP 27A Harley Pla London WIG 8LZ Al Massira Trust Directorate and Administration Company Number Company Incorporated (*066742 Iith May 2012 Charfty Number Chadty re8lstered 1152547 211t June 2013 Operatln8 Name Al Masslrn International Al Massira Trust Report of the Dirertor5 for the year ended 31st December 2025 The dlrectors present their report and the independentty examined financial statements for the year ended 31 December 2025. Al Massirn Trust Is a company Ilmrted by guarantee, Incorporated on iith May 2012, not having a share capitsl and rew'stered wlth the Charity Commlsslon on 21 June 2013. The companyls 8ovemed by a board of trustees operatlng under the Trvsvs Memorandum and Artides of Assodatlon dated 4th May 2012. l. Obje The worldwlde objerts for whlch the company Is e5tabllshed are: to advano the Chrlstlan fatth worldwkle among those wlth Ilmlted access to It, partScularlythrou8h the use of personal tutorln& educatlonal resources and elertronlc media: b. to carry out any exclusl¥ely charltable artlvltles anclllary to the above. 2. Means of attalnlng the above objects The Trusvs prlnclpal actlvlty Is the promotlon of Al Mosslm, a vbdeo tralnlni resource that explalns the Chrlstlan falth; thls resource Is dellvered predomlnantly throuah tralnln8 events whlch are or8anlsed by the Trust or bts partners. The Dlrertors have obtalned professlonal advke In the preparatlon of board pollcle5. These are under continuous revbew. The Dlrertors and mana8ement team 8lve proper conslderatlon to the Charlty Commlsslon's guldance on publ1¢ benefft when plannlng artfvltles for the year. The Trust operates under En8land and Wale5 charity le8lslatlon and comprlses a small admlnlstration team at the primary locatlon and other workers and volunteers operating out of thelr homes In the UK, Etsrope, the Mlddle East. Afrlu, Asla, Australla and the Amerlcas. A 8rowlng number of Independent teams based outsSde the UK promote the resource and run trninin8 events in their worldwide regions; the Trusvs relatlonshlps wlth these teams are deflned by Memoranda of UnderstandSn8. Where posslble these Independent teams contrlbute Income through royaltles on sales of the resource but there Is no Ilablllty for expendfture on these teams, except wfthln the USA and Canada. As a falth-based or8anlsatlon. the Trust places 8reat importance not only on wise leadershlp and the adherence to best practice but also In a prayer-based foundatlon to Its board of trustees and the dally operatlon of the TrusL Perforniance asalnst Plan and Futu￿ Hans The primary activities of the Trust are the distribution and devel¢)pment of the Al Mosslro resource. Dlstrlbutlonls currently achleved prlmarily through training and addltional methods are under active considerntion. Development artivity indudes the addltlon of new lan8ua8e varlants to the Al Mossim resource through SU￿titIeS and audio versions beln8 added to the fllm resource. Al Massira Trust Report of the Dirertors for the year ended 31st December 2025 In thls perlod: 109 tralnln8 events were completed worldwide with over 2,(W people tralned to use the Al Masslra resource. 29 trnlnln8 events were held onllne which represents 27% of all tralnin8S. Nlne Traln the Tralnerf events were run worldwide attended by about 70 potentlal tralners. Four new language dubbin8s have been Completed. Significant progress has also been made with another six language prolects and varlou5 written resource projects are under way. Demand contlnues to 8row for the Al Ma￿1r0 le￿UrCe and trainln8 - thls Includes Afrlca, the Arab world, several areas Sn Asla, Etsrope and N & S Amerlca and amongst those worklng wlth refu8ees. In many places the dernand requlres the resource and trainin8 to be rendered into new lan8ua8es. A Twovyear capaclty bulldln8 Snltlatlve was launthed to develop more tralnlng In the Mlddle East, North Afrlca and South and Centfal Asla re8ions, to further encourage the use of the resources In those reglons, and to stren8then the communlcatlons capac6ty of the organlzatlon. Nearly 80% of a two-year budget to facilltate thls activlty Was receNed and much of thls finance wlll be Invested durln8 the next year. Tralnlng Is now operatlng in over 60 countrles wlth a partlcular focus of team a¢tlvlty In around 40 countrles. Thls work Is supervlsed u￿ft8 ten re8lonal coordlnatlon areas. Locatlon-specfflc analytlcs related to the Al Masslra onllne App If￿1Cate that the App h•s been downloaded Sn more than 140 natlons. Al Ma$slra Trust encourages teams to form In dlfferent locatlon$ wlth the purpose of undertakinff translation projects, delivering tralnlng and providin8 follow-up and support. Where posslble these teams are developed through buSldln8 partnershlps wtth dlfferent a8encSes and churches. The relationshlp between Al Masslra Trust and these teams Is both 6ulded and 8uarded through the s18nin8 of Memoranda of Understandln8. Resources are avallable in MP4 format by download and throu8h two Almosslrn apps: a web- based app whlch was launched in 2022 and an SD Card app for places where Internet ac¢ess 1$ Ilmlted or expenslve. The SO Card App for Afrlca now contalns ten language verslon. A team was formed In 2022 to produce a new series of resources (to follow on from the exlstln8 fllmsl wlth a focus on dlsclpleshlp. Development of thls serle5 has prtlonal value of £270,(XX) was budzeted for volunteer tlme durlng the year but thls figure has not been Included In accounts. The Trust contlnues to operate an aUt￿nrOlrnent penslon scheme for all ell8lble employees based In the UK, as requlred by law and that scheme Ss well establlshed havlng now reathed the full level of statutory contrfbutlons for employer and employees. 14. Re8lstered Offlce The companVs re8lstered offlce contlnues at Its address In London and the Dlrertors are satlsfied that thls locatlon Is advantageous for the Trust. A Slngle Alternatlve Inspectlon Locatlon ISAILI Is operated and all Re8lstered Office documents are now held on a secure cloud server. 15. Independent Examliiatlon Steve Ellum was re-appolnted as Independent Examlner of the company on 4th June 2025 In respect of the year ended 31st December 2025. Thls report was approved and authorlsed for Issue by the dlrectors on ...... $18ned on thelr behalf: May 2026 and .J l R C Davles Dlrertor Company name: Al Masslrn Trust Company number: 08066742 io Al Massira Trust Report of the Independent Examiner for the year ended 31st December 2025 I report on the accounts for the year ended 31 December 2025 set on the followin8 pages. Respon￿bIlItIeS and basls of rewt As the charws trustees of the company (who are also the dlrectors of the company for the purposes of company law), you are responsible for the preparation of the accounts In accordance with the requlrements of the Companles Art 2LTh (Ihe 2CM)6 Acf). Havin8 satlsfied myself that the accounts of the company are not requlred to be audlted for thls year under Part 16 of the 2(M)6 Act and are eli8ible for independent examlnatlon, I report In respert of my examination of your charivs accounts as carrled out under sectlon 145 of the Charltles Act 2011 (?he 2011 ALf l. In carrylng out my examlnatlon, I have followed the Dlrectlons glven by the Charlty Commlsslon {under sectlon 14515){b) of the 2011 Art. Slnce the companvs gross Income exceeded £250.CW your examSner must be a member of a body Ilsted In sectlon 145 of the 2011 Act. I conflmi that l am qu•lffied to undertake the examSnation because l am a member of the Instltute of Chartered Accountants En8land and Wales. whlch Is one of the Ilsted bixlles. I have completed my examination. I conflrm that no material matters have corne to my attentbon whlch 8lves me cause to belleve that: accountln8 records were not kept In accordance wlth sectlon 386 of the Q>mp•nles Act 2IX16,' or the accounts do not aCC￿d wlth such records: or the account5 do not ¢omply wtth relevant accountlng requlrements under sectlon 396 of the Companles Act 2C#)6 other than any requirement that the accounts glve 'true and falrf vlew whlch Is not a matter consldered as part of an Independent examlnation; or the accounts have not been prepared In accordance wlth the Charltles SORP IFRS1021. I have no concerns and have come across no other matters In Connect1￿ wlth the examlnatlon to whlch attentlon should be drawn In thls report In order to enable a proper understandln8 of the accounts to be reached. li Al Ma55ira Trust Report of the Independent Examiner for the year ended 31st December 2025 Slgned: Name: Steve Ellum Steve Ellum & Assodates Ltd Chartered Accountants Adulam House Glan Yr Afon Uanelll SA15 3QB Address: Date: .4rtL 2026 12 Al Massira Trust Statement of Financial Activities {incorporating the Income and Expenditure Account) for the year ended 31st December 2025 Totsl Funds 2014 Funds 202S Funds 2025 Funds Incom• Donatlons 68.087 335.042 403,129 284,982 Investment Income Income from Charltable Actlvltles 5,445 5,445 6,731 13,1X)2 1,147 14.149 9.460 86,534 336,189 422,723 301,173 Exp•ndltur• CharStable Actfvltles 99,542 196.269 295,811 318,292 99,542 196,269 295,811 318,292 N•t(Exp•ndltur•Mlncom• 113.008) 139,920 126,912 (17,1191 Interlund TrMsf• 12 13,008 139,920 126,912 17,119 ft•Mndllatlon of Fun Total funds brou8ht forward 54,050 303,022 357,072 374,191 Total fvnds urrled fo￿rd 41,042 442,942 483,984 357,072 Thls Ststement of Flnandal Actlvltl& Indudes all 8alns or losses reco8nlsed In the year. All Income and expendlture derlves from contlnulng artlvltles. Thls Statement of Flnanclal Actlvltles indudes an Income and expendFture account In accordance wlth Companles Act 2LM)6 requirements. 13 Al Massira Trust Balance Sheet as at 31st December 2025 2024 Tan8lble Assets 2,935 4,613 Debtors Cash at Bank and In Hand io 93.018 398,354 491,372 70.253 289.834 360.087 Credltors: Amounts falllng due wlthln one year 11 (10,323 7,628 481.049 3S2,459 483.984 357.072 C•plt•l and R•serws Restrlcted Funds Unrestrlrted Funds Tot•1 Charlty Funds 12 12 13 442.942 41.042 483,984 303,022 54,050 357,072 The dlrectors have taken advantsge of the Companles Art 2CM)6 In not havln8 these accounts audbted under Sectlon 47711). No members have requSred the company to obtaSn an audlt of Its accounts for the period In questlon In accordance wlth Sectlon 476. The Dlrertors acknowledge thelr responslbllltles for ensurln8 that the company keeps accountln8 records whlch comply wlth $386 and $387 of the Companles Act 2CK)6 and sectlon 138 of the Charlties Art 2011. These accounts have been prepared In accordance wlth the provtslons In Part 15 of the Companles Act 21X)6 relatln8 to small wmpanles and constltute the annual accounts requlred by the Companles Act 2(￿ and are for drculatlon to members of the company. The notes whlch follow on pa8es 16 to 24 forni part of these flnanclal statements. 14 Al Massira Trust Balance Sheet as at 31st December 2025 zc These accounts were approved and authorlsed for Issue by the dlrectors on ....... May 2026 and $18ned on their behalf: l R C Davles DSrector Company name: Al Masslra Trust Company number: 08(166742 Is Al Massira Trust Notes to the Financial Statements for the year ended 31st December 2025 Al Massira Trust is a company limited by guarantee and re8iStered in England and Wales, re8iStratlon number 08066742, and a re8•ster￿ charity number 1152547. The re8lstered offlce15 7 Bell Yard, London, WC2A 2JR. •) B￿9 of prep•ratk Bas1$ of accountl The fi￿n¢[al ststements have been prepared In attordarKe wlth Accountln8 and Reportln8 by Charitles: Statement of Recommended Practlce {SORPI applloble to charlties preparlng thelr accounts In accordance wlth the FlnancSal Reportlng Standard IFRS102) publlshed on 16" July 2014 - CharitSes SORP {FRS1021. the FinancSal Reporting Standard (FRS1021, the Charltles Act 2011, the Companles Art 2C￿ and UK Generally Accepted Pract5ce as It applles from l January 2015. The Charltsble company constltutes a publlc benefft entity as defined by FRSIO2. The flnanclal ststements have been prepared on a golng concern basls under the hlstorlcal cost convention. The financial statements are prepared in sterling whith 15 the functlonal Currenty of the charty. The charlty ha5 applled Update Bulletln l as publlshed on 2 February 2016 and does not Include a cash flow statement on the ground5 that It is applylng FRS 102 Sectlon IA. The 51gnlflcant accountln8 poll¢les applled In the preparatlon of these financlal statements re set out belilw. These pollcles have been con51stently applled to all years presented unless otherwlse ststed. No than8es have been made to the fSnanclal statements for prevlous years unless Otherwlse ststed wlthln the notes as a prlor year adjustrnent. b) The dlrectors contlnue to pursue strategies to Increase the number of grants and donatlons needed to fund the work, and hen￿ these accounts have been prepared on a 8oln£ concern basis. ftems of Income are reco8nlsed and Included In the accounts when all olthe followin8 crfterla are met: the charlty has entltlement to the funds: any performance condltlons attached to the Items of Income have been met or are fully wlthln the control of the tharlty; 16 Al Massira Trust Notes to the Financial Statements for the year ended 31st December 2025 there is sufficient certainty that receipt of the income is considered probable; and the amount can be measured reliably. Interest on funds hekl on deposlt is Induded when recelvable and the amount can be measured rellably by the th•rlty; Is norn)ally tspon notlfic•tlon of the Interest pald or payable by the ban Fund accounll Unrestrlrted funds are avallable to spend on a¢tfvFtles that further any of the purposes of the charlty. Deslgnated funds are unrestrlrted funds of the tharlty whkh the dlrector5 have declded at thelr dlscretlon to set aslde to use for a speclfic purpose. Restrlcted funds are donatlons whlch the donor has speclfied are to be solely used for partTrcular areas of the charltrfs work. Exp•ndllur• and Irr•¢ov•r•bh VAT Expendlture Is reco8nlsed once there 5$ a le8al or con5trurtlve obll8atlon to make a payment to a thSrd party. It Is probable that settlement w511 be required and the amount of the obll8atSon can be measured reliably. Irrecoverable VAT15 tharged as a cost agalnst the actlvlty for whSch the exPend￿Ure was incurred. Allac•th￿ d iupwt costs All support costs have been dlvlded between dlrert charltable expendlture and other expendlture. Wlthln these there Is • further •nalysls of fvnrtlonal sUPPOrt, fundrnlsln8, publlclty and 8ovemance costs. The costs Incurred by any partlcular artlvlty (project, team or admlnlstratlve department) have been allocated accordln8 to the nature. tharitable or otherwise. of that artlvlty. h) OPer*h￿ I••Ms Rentals paid urKler operating leases are char8ed to Income as Incurred. These Include costs of the preparatlon and examlnatlon of statutory accounts, the tOSts of trustee meetln8s and cost of any le8al advice to trustees on 8ovemance or constltutional matters. J) Tan￿bI• Flx•d A5Mts Indlvldual flxed assets costlng £l.CKKI or more are capitalised at cost and are depreclated over thelr estlmated useful economlc Ilves on a stral8ht-Ilne basls as follows: Computer equlpment - over three years 17 Al Massira Trust Notes to the Financial Statements for the year ended 31st December 2025 k) Credltors •nd w0v1s1￿$ Creditors and provlslons are reco8nlsed at thelr settlement amount where the charity has a present obll8atlon resultln8 from a past th*nt that will probabfy result In the transfer of funds to a thlrd party and the amount due to settle the obll8atlon can be measured or estimated rellably. I Incom• from Don•tkns and Grants Donatlons and Grants have been received durln8 the year as follows: 2025 General Translatlon Capaclty Bulldln8 Teams Al Masslra App Journey ToBether Other 68,087 70,087 38,181 178,795 3,902 225 79,441 32,498 403.129 38,181 178,79S 3,902 225 79,441 32,498 335.042 68,087 2024 General Translatlon Team5 Al Masslra App Journey To8ether Other 45,260 17,CKK) 72.479 72,661 14,047 53.661 9,874 239.722 62,260 72.479 72,661 14,047 53.661 9,874 284.982 45.260 Total 2025 Income from Tralnln8 and Resources 13.C*)2 13,CKI2 1,147 1,147 14,149 14,149 2024 Income from Tralnln8 and Resources 8,673 8.673 787 787 9.460 18 Al Massira Trust Notes to the Financial Statements for the year ended 31st December 2025 Totsl Staff & Team Team Gatherbn8s and Meetln8S Journey To8ether Other Development Translatlon Capacity Bulldln8 TralnSn8 Webslte & IT Development Promotlon & Conferences Governance AM Team Expenses Other Group Expenses 48,113 56,117 4,176 49,092 8,850 31,654 7,273 916 104,230 7.520 49,092 12,691 31,654 7,273 1,144 14,053 11.819 3,110 25,854 27,371 295,811 3,841 228 14,053 270 3.110 11,549 25,854 26.583 99.542 196,269 Staff & Team Team Gatherin8s Journey To8ether Other Development Translatlon Tralnlng Webslte & IT Development Promotlon & Conferences Governance AM Team Expenses Other Group Expenses 42,855 634 63,198 42.322 27,713 22,770 50.151 3.820 7,711 106,053 42.956 27,713 24,781 50,151 3,820 20,985 3,374 1,828 25.044 11,587 318,292 2,011 13,274 3,374 1,828 751 11,587 76,314 24.293 241,978 5. Gowrn•n¢• Cos15 All 8ovemance ￿$ts were pald from unrestrkted fvnds. Independent Examiner's Fees Costs assoclated with Board Meetings Other Costs 2.224 106 3,110 1.828 19 Al Massira Trust Notes to the Financial Statements for the year ended 31st December 2025 Thls Is stated after thar8in8: 2025 Deprecbatlon Independent Examlnatlon provlsk)n 1.678 419 Staff and Team Mernber costs were a5 follows: 2025 Salarles Penslon Contrlbutlons 74.855 1.903 76.758 48,621 1,133 49,754 No employee of the tharlty recelved emoluments of more than £60,CW12024'. none). One of the trustees. Jonathan Greenaway, was employed on a part-tlme basls and recelved £20,831 for hls work as the Joumey Together Producer (2024: £15,550 through DMG Snterpersonal e.V. In Germany from March under a secondment agreement wlth total costs of employment £22,459). Thls arrangement was authorlsed by the Bovernln8 document and the trustee was not involved In setting thelr remuneratlon. No amounts were out5tandlng at the balance sheet date12024: £nS1). In addltlon, Jonathan was relmbufsed dlrectly for travel and other expenses totalllng £1,384 Incuffed In thls role. (2024: £1,767). No other trustee recelved any remuneratlon durlng the year. One trustee recelved relmbursement of expenses of £250. (2024: £2(￿). The Chlef Executlve Offlcer and Dlrector of Operatlons of Al Masslra 8lve thelrtlme voluntsrlly and therefore the total employment benefrts, induding employer penslon contrlbutions. of the key management personnel of the charity were £nil12024: £nill. Durln8 the year the charlty had no full-tlrne employees (2024: none) and slx part-tlme employees12024: four). 8. Tax•tlon A5 a charity, Al Massira Trust Is exempt from tsx on income and gains falling withln sectlon 505 of the Taxes Act 1988 or $256 of the Ta￿tIon of Char8eable Gains Act 1992 to the extent that these are applied to Its charltable objects. 20 Al Massira Trust Notes to the Financial Ststements for the year ended 31st December 2025 9. Tanoble Flx•d As5•ts All assets are held for dlrert tharitsble purposes. Computer Equlwii•nt Tot•1 At l January 2025 Addltlons Dlsposals At 31 December 2025 11,030 11,030 11,030 11,030 D•prodat At l January 2025 Dlsposals Char8e At 31 December 2025 6,417 6,417 1.678 8,095 1.678 8,095 N•t Book V•lu At 31 December 2025 2,935 2,935 At 31 December 2024 4,613 4,613 10. D•btovs 2025 2024 Amounts fallln8 due wlthln one year Funds held in the US Other Debtors Prepayments and accrued Income Glft Ald tax repayment due 91,958 67,789 496 1,776 192 70.253 853 207 93.018 11. Credlttys: •mounts hlllry due ￿•r 2024 Trade Credltors Other Creditors Accruals 8,763 4,155 2.693 10.323 7,628 21 Al Ma5sira Trust Notes to the Financial Statements for the year ended 31st December 2025 12. m0veft￿ In Funds At 31st Tr•nsfefS D•c 2025 2025 R•strlct•d lunds Lan8ua8e Development Capaclty Bulldlng Projert Regional CoordIr￿tIOn Teams Al Masslra App Journey Together Other Development Other Funds 116.897 38.181 178.795 137,381) (19,039) 117.697 160.789 1.033 40,955 5,049 225 79,441 27,066 7,432 125,603) {225) (83,757) {18.71X)} 111,564) 196269 (1,033) 19,368 126,681 122,365 8,750 13,970 18,102 Lan8ua8e Development Reglonal Coordination Teams Total Dwlpmtsd fund* 2,912 2,912 G•n•rnl funds 51,138 86,534 {99.5421 38,130 Tot•1 unre5trfct￿ funds 54A150 86.534 41,042 Total funds 295111 483.984 Lan8uage Development: These funds are 8rants Of donatlons whlch have been 8lven for translatln8 the Al Mosslm resources Into varlous lan8ua8es. Re8lonal Coordlnation Teams: These funds are donatlons for runnlng Al Masslm teams and tralnln8 events In speclfk re8ions Al Masslra App: These funds are donatlons and 8rants for the development of the Almasslro App. Journey Together: These funds are donatlons and grants forthe development and produrtlon of a second videtrbased resource. Capaclty Buildlng: These funds are to develop more tralnlng and fvrther encourage the use of the resources in the Middle East, North Africa and South and Central Asia re8ions, and to stren8then the communlcations capacity of the Trurt. Other Development: Thls indudes donatlons and 8rnnts for the Rebrandlng project and for the development of the Al Masslra Short verslon. Other funds: These funds Include donations for speclfic projects. actfvities and events. 22 Al Massira Trust Notes to the Financial Statements for the year ended 31st December 2025 The £1,033 transferred from the Re8thal Coordinatlon Team funds into Capatity Buildin8 funds Is the reclasslfication of a fund previously held under Re8lonal Coordlnatlon Teams. Lan8ua8e Development: These funds are fortranslatin8 the AIM