2025-12-31-accounts

Comparry r•gistratlon numb•r 08635189 (England and Wales) Charlty rnglstratlon nwnber 1153327 (England and Wal0•1 CHILDS CHARITABLE TRUST ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Caladine Chortered Cerlifsed Accounlonts

CHILDS CHARITABLE TRUST LEGALAND ADMINISTRATIVE INFORMATION Trustees Mr ch￿ L8rg8 (Chair) Mr Stephen Puttock Mis Melanie Churolyard Mr Robert Ptsake Ms Janu Katyan CEO Mrs melan￿ Churchyard Charlty nurnbftr 1153327 Compony numbar 08635189 Principal addr888 40 Chapel Road Bridgwater TA6 4SH Roglstsred offic• 40 Chap81 Road PavAett Bndgwat 4SH Audltor Caladine ￿M￿e<l Chantry House 22 up￿rtOn Road East Sussex BN21 1BF 8ank•rn Nalwest Bank plc 96 Terminus Road Eastboume 6N21 3A4 Sollcllors 3BellL East Sussex BN7 1JU Investrnent Manager Rathts)￿ InVestr￿t Managememt 8 Finsbury CirrJJs London EC:M 7A2 SavilL8 InVes￿nt Management 33 Mar9afet Street London W1GOJD prO￿rtY agonts Bree Prenton Property Consultants 21 The Waterfront Sovereign HathMJr EaSt￿ume, BN23 SUZ

CHILDS CHARITABLE TRUST CONTENTS Trustees. repjrt Statement of Trustgas. r8spJnsllMlit19$ Independent aLKlitorfs rewt ststement of financial athities 10-11 Statement of finanual pO￿t￿)ft 12 Statement of cash Ilows 13 Notes to Ihe finan(￿ ststements 14-28

CHILDS CHARITABLE TRUST

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 DECEMBER 2025

The Trustees present their report and financial statements for Childs Charitable Trust ("the Trust") for the year ended 31 December 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Trust's memorandum and articles of association, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".

Objectives and activities

The Trust is a Christian grant-making Trust and since 2013, a Company Limited by Guarantee. Since its inception in 1962 the principal object of the Trust remains the furtherance of the Christian gospel and the Trustees are actively involved in supporting and encouraging many Christian charities to achieve this goal.

We continually monitor the economic and social situation both within the UK and overseas and whilst we are unable to predict the impact on the charity’s future, we take appropriate advice to ensure the grant-making work of the charity continues.

Public Benefit

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Trust’s aims and objectives and in planning future activities and setting the grant making policy for the year.

The Trust has established its grant making policy to achieve its objects for the public benefit.

All applicants are informed of the outcome at the end of the process whether their application has been successful or not.

Achievements and performance

Grants Awarded

As required by the Trust’s Memorandum and Articles of Association, all activities have as their core purpose the Trust’s own main objective “the furtherance of the Christian Gospel.”

All applications are sent on the Trust’s application form.

Full details of the current process can be found on the Trust’s website. All applications receive are considered but, unfortunately, not all can be supported.

The total charitable distributions in the year amounted to £450,000 (£831,000 in 2024).

The Trust received 88 applications and awarded grants to 54 different organisations.

The organisations funded are all based in the UK although many work overseas as well as the UK.

Many of the organisations we support are working in sensitive areas of the world and have requested that we do not publicise their details.

Some of the comments that we are able to share are joy and encouragement to the trustees:

Schools Work:

"We’re so excited to see how God will use this gift over the coming year as the regional teams grow and begin to serve more churches and communities."

"Our programme teaches Year 6 children about Christianity, Jesus and the heroes of the Bible, in a relevant and contemporary way. This programme is delivered on a weekly basis to nearly 25 schools covering close to 850 children."

• 1 -

CHILDS CHARITABLE TRUST

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Youth Work:

"This support has enabled us to invest in staff, resources and community partnerships, helping young people across London to access safe spaces, trusted relationships, and opportunities to grow in confidence and faith."

"We had many wonderful interactions with young people - from young people shedding tears over our dyslexiafriendly Bible books, because they can finally read a Bible that’s accessible to young people telling us their nonChristian friends had given their life to Jesus. We’re very proud to work in partnership with and thankful for funders like yourselves who help to bring young people closer to Jesus."

Bible/Leadership Training:

"This grant is a great encouragement and will allow us to supply the full quantities of Christian material that we had hoped to print."

"We hoped to raise enough money to buy 10,000 Sena Bibles. The Bibles were printed in Dec 2025 and then arrived in Malawi in Feb 2026. They were distributed to churches, pastors and individuals in the Sena areas."

"Your faithfulness to the ongoing work is making a big difference. Because of your continued support a record number of tuition grants were given and, therefore, students and their congregations invested in."

Pastoral care:

"The grant enabled us to provide Christian chaplaincy and spiritual care to older people experiencing loneliness, ill health, bereavement and the challenges of later life. This included one to one chaplaincy befriending, monthly fellowship gatherings, pastoral support at the end of life, bereavement support, and training for professionals through our Preparing to Say Goodbye course. The funding also enabled us to provide resources for housebound people that support spiritual wellbeing, including our holding crosses and Christian materials."

Humanitarian Needs:

"Your generosity has enabled us to be on the ground from the onset of the disaster, standing shoulder to shoulder with our partners."

"This is a very generous gift for the Myanmar Earthquake Relief Fund. We are so grateful to you and your Trustees, and I know that it will be a great encouragement to the dear ones out there."

Monitoring

In accordance with their monitoring policy, the Trustees monitor the activities and performance of the Trust’s beneficiaries to ensure the gifts are used for their charitable purpose. Impact reports are provided to the Trustees for subsequent review and discussion. These reports enable the Trustees to understand more fully the activities and needs of the recipient charities. The charities themselves express their appreciation for such monitoring as it helps them understand the ethos of the Trust and often enables a closer partnership to develop.

Melanie (CEO and Trustee) or another Trustee visits all grant recipients who have received a significant donation from the Trust in the year and reports back to the Trustees.

Missions Day

Every year the Trustees arrange a "Missions Day" to which various Christian charities are invited to join the Trustees, staff and other invited guests, to give presentations of their work and to spend time in prayer. In 2025 we were joined by 5 Mission organisations. The Trustees have expressed how beneficial they feel these days to be in gaining a deeper insight into the work and needs of the Missions.

Financial review

Income

The income of the Trust is mainly received from two asset portfolios, commercial properties and investments.

The Trustees take advice on their properties from an Eastbourne based commercial property agent.

The investment portfolio continues to be managed by Rathbone Investment Management.

Asset cover for funds

The Trust's assets are adequate and available to fulfil its obligations.

• 2 -

CHILDS CHARITABLE TRUST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Reseryes policy As all reserves are unrestricted and Yree. reserves, r( is the policy of the Trust that unr9Strict8d funds should be designated to match the market value of fixed assets investments. This ensures that these funds are conssde￿d "pemianenl. in nature as they are rtecessary lo generate income for the Trust to onable il lo carry out its acts.vil￿S and continu8 in th8 fvture. Al 31 D8c8mtw 2025. such grman8nf re$8r¥gs lotal £8.910.522 equal to the Trust's fixed asset investmenls. Investmentpolicy The invgstment PDrtlolio manag8d by Rathton8 Invastment Managcmnt. seeks to 8chieve a baleru be￿8&n capital growth 8nd income grovth thmiigh A w1fr)I￿) primarily in equit￿ and fixed interest stocks wth medium risk. and lo ensure a reasonable in￿. The Trustees have sel (rtain ethical restrictions on its investments thos8 being avokled thal relatg dirgdty to armam8nts. loba(xx), alcx)IN)l and Media concems that c¥)nflict the T￿￿t'S Chri%lian glhx. ￿ Tnjslges are satisfd with the ￿Trent retum ¢)n Capltal. The Trustees meet wrth the Inveslment Manw a year b dis(aJss the wuSrements for the forthcomlng year and to review past Ferfomiance. Loans The charity abo holds on8 investr￿n1 in the of a loan to a tharity with simikqr ￿leCts. The loan raeefvas intgrgst at a market rate and has a p8riod of 11 years remaining on thè term. Tr loan is secured on the assets of the charity. The loan is pfovFded ￿ further the charita￿e objects of the charity and specffi￿al1y in furtherance of the Christian Gospel. The Trustees annualy review ts adivthes and finances of the charity loan&1 to, to ensure that Ihese aims ale bew met. Plans lor lthur• ￿lI0d8 It is th8 intention of the Tnjstees f￿ the Trust to c(mtinu8 its actith long tem). ￿r￿j its annual income and maintainlng its capilal base. Str8tegy Doy Each year the Trustees hold a Strategy Day lo di8cu&8 the requirements of the Tnjsl over the next 5110115 years and the procedure5 that mNJhl be needed to te put in place to athieve the Twst's vkstr?n. The TnJ5t's Vision arKI MISSI(￿ Statements are: Vision- To see a worfd wheo every person has the potential to hear and respond to the gosp81 Thssage. Mi55ion-To 51ralegically fund chri5b.an organi5alion5 whKh promte the Christian gospel. The Twslees also discussed the requirements of the board and their strategy for Tru51ee recruitsnent. PrfoT to the meeting, each ol the Trustees had ￿Mpleted a thIIs audit. Based cffj thè findiTrJs the Trustees will seek to apwint 2 or 3 new trustegs 10 the t￿￿rd In 2026. A funding strategy is discJJss&J aTrJ agre8d for the frythcx)miry year. DetsiLs of the agr8èd stratsgy is publis1￿d on Ihe Trust's website. Al the 2025 Strategy Day the TnEslees decided thal thoy shtyJld (x)ntinue throughout 2026 to keep aligned with their vision and missiC￿ slatements. Ensuring Organisatic￿$ apptwng for lunding in 2026 foojs primarily on the sharing of the Chftsb'an gospel. The Trustees are mindful of thcir overs￿nd and have 8gr88d a roduced sp8nd for 202G. The TriJst6è5 will accept requests for funding from those organisaiions that have been supported by th8 Tnjst in the pr8viou$ 3 years ar7¢J also agreed a smaller lund to be allocated on requests from organisations who have not been funded in the past 3 years. The Trustges 81$0 dI￿$S9d thwr propety porifolio. During 2025 V•e added another o)mmercial roperty to our portrolio. Tho TnJst8es continu8 to consid8r ftrturn oPFKff￿nthS lor Inv8strnwL

CHILDS CHARITABLE TRUST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Stru¢thrn• governan￿ ond m•nwmonl Structure The Trusfs Memorartdum and Articles of AsKtiation state". The Charity's ObJ"eL5 are for the public benefft lo advance the Christian faith in accordarth with the Slatement of Beliets ... in Easttjoume. East sU￿X and In such other parts of Ihe United Kingdom or the world as the Trustee5 may frIMn time to time think fft and lo fulfil such other purposes which are exdusivety tharitable accordir¥J to the law of England and wa￿ and are connected wrth the charita￿e work of Ihe Charity. Governanc8 Whilst the day to day mattels and gener81 runntng of the Trnsl a￿ delegated to Melanie Churchyard {CEO and Trusleel, this Is done in referenc to the other Trustees who ullimatety tske res[￿sibIlIty for all decisions. The Trustees mel every three months to rewew finanaal and investrnent matters, Ctnsider grant applications and deal wtth other issues as necessary. Communutions by email and telephone in be￿een forn￿1 Trustses. meetings enable any uryJent maiter5 to be dealt rylh. The CEO and Chair of Trustses m8et in ttrhwi meetlngs to W8P8re 8gend8 for r￿ttn9S ond di$￿SS any other relgvant matters. The Trustees, who are also the directors for the purp)se ofcompany law. and served dLtring the year and up tr) the date of sgnature of the finanoal statements weie." Mr Christopher Large (Chairl Mr Stephen Puttock MTS Melanie Churchyard Mr Robert Peake Ms Janice Kalyan l Trustees musl be active rnernbe￿ of their Ictal church. subscnbe to the Tru5t'5 Statement of Beliets and share the chdsb.an ethos ar¢d aims of the Trust. It is imrrnb"ve that all Trustees have general charity experience and are able to devote thwr time and energtes to the affairs of the TrusL None of the Trustees arg remuner8led for their s&rvic8s as Trustees, but are wmbuwd for out-of-FKckel expenses incurred in the performanca of Eheir duties as Trustees. Manwment Mrs Melanie Churchyard, CEO, deals th all of the day-ttrday affairs of TrusL Mdanie was omployed throughoLrt th8 y8ar. The Trust has use of an Off￿ in pavAe￿ S￿￿orsel Molanio kgq)S 011 Tn￿te@S fully informed of the mattgrs of the TrusL The remuneration of staff is dIs￿SSed and decided by Ihe Trustees (eXd￿Yir￿J Melanie} and is based on relevant skilts and responsibilrties and in line wrth the rates prevailirwJ in the Its￿rita￿e sector. Throughout 2025 the Trust was a member of Ihè Ciwl Sotsety aThY the Chrtstian Fun(Jers Forum. Risks The Trustees regularly review and assess the Malc￿ risks to which the charity is exposed. Admce and guidance is sought from our auditors and other professionaLs. The main finafKaal risk to the charity is the level of ratum on investments since this affects the grants it can pay OUL The Trustee9 are aware that there are lik6ty to eontFnu8 to be ¢al￿ng8S lo the aftereffects of the Coronamrus pandemic and the ongoing war in the Ukraine. The Trustees a￿ continualty monilorlng the situation and keep in regular ¢x)mmunkation wllh their adviso￿ a￿1 invastnwl managor.

CHILDS CHARITABLE TRUST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 It 1$ IMFW￿Ie to elwninate all risks. but the Truslees are satisfied that the systems they have in place milwe exposuro to the major risks a5 far as they a￿ able. All policies are review￿ in ac¥J)rdartt wilh th8 agreed reviv SC1￿Jus&. Trusteèg are képt InfCm￿ by the amjitcffs and soli(altYs of the Tn￿1 of their oblylions as chanty TnJste89, together with their legal and stalLrtory ¢Ju¢ies. Wh8never rKJwb$8. Trustees and slaff attend relevant training and Seminars lo help undef5tand further their re5￿K￿￿1￿1rtltiS and duties. Feedback from the grant recipients is essential and it is SLth reports arKI leS￿￿Onies. that help the Trustees evaluate the impact of the support the Trust has provided and to plan for the frjture. However. as the Trust's main objective and many of the ￿SU[iS reported are of a spiritual nature, tangible evidence is often lacking. The Tnjslees recognise that it can be to quanbfy final results and impaGL hjwever. they seek to erwura3e the grant rerypients to be as detaI￿d as p￿ble in their reFKJrts"ng. Dl$closur• of Inforn)allon to audltor This report has been prepared in accordarKe Vith the small coryany regNne as r¥Jlined in Section 419121 of the compan￿ Act 2006. Eath of tho Trustee5 has confirmed that there 15 no information of which they aro aware which is rglevant lo the audit. but of the auditor 15 unaware. They have furthef confirrned that they have tsken approprtate steps lo hdentify suth Tthant informatb)n and to establish that the aLKlit0￿ aTe aware of such Inf￿ation. Thè TnJ ' rep)rt was apwovth by ￿ 808rd of Trustees. Mr Chrf Trustoo Dated.. • (Chalr)

CHILDS CHARITABLE TRUST STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2025 The Trustees, who are also the directors of Childs Charita￿e Tru51 for the purrthe of cg)mpary law. are responsible for preparing the Tfuslees, Report and the lInan￿81 ststements in a(ordan￿ appli¢2ble law and United KlrKJdom Ac(tsunting Slandafds (United lfjngth)m GenernlyAccepted PrncUc}. Comp8ny L4w requwes the Trt￿teeS to prepare finarhial sLknnts for eath finandal year wh￿h give a true and falr view of tr¢e stste of aff8iTS of the Tnjsl arKI of the ino)mirKJ re5(yJrt8s and ap￿ie41￿)n of resour￿, including the income and expenditure. of the caritable company for thal year. In preparing these finanaal slatements, the Tnjstees are reqtjired to.. - select suilable accounting policies arKI Ihen appty them c4Jnsistenty.' - obsorve the methods and prinLiples in the Charities SORP: - make ludgemenls and eslimales that a￿ reasonable and wud)t; stste whether applicable UK Acts)unting Stsndards have been followed, $￿'8¢t lo any material doparturos disdosed and explained in the fina￿81 Stsle￿nts'. and - p￿ pare the finanoal stslements on the going COn￿M basis unless it is inapwopriate to presume th8t Ihe Trust will )ntinue wi 0￿10￿￿. The Trustses are reS￿sIb￿ for keepirrfJ adequate a¢xt)untirKJ rncgyds that disdw wlth reasonable aixuracy at any time the financial posllion of the TnJsl and enabie them to ensure that the finanoal ststements comply with tho Companies Act 2006. They a￿ also re5ponsitAe for safeguarding the assets of the Trust and hence for taking reasonable slaps for the prevention and de￿110￿ of fraud and other irregulaiities.

CHILDS CHARITABLE TRUST INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CHILDS CHARITABLE TRUST Oplnion We have audited thè finantsal sL*ments of Chdds Charitable Trust {the Trust'l for the year ended 31 December 2025 which comprise the ststemenl of financial a(aiwOes. the ststem￿t of financial posiknon, the stalernent of cash flow5 and mles to the finanaal ststements, indudirKJ signtficawrt 8t0￿￿ting F(Jlicies. The financbal repgrting framework that has been apph'ed in V)8ir wep8rdtH)n is applicable law aTKI Unrted Kingdom Accounting Standards. induding Finanual Rew)rtrn9 Stsndan1 102 The Financ481 Repo￿n9 Stsndard applicèble in ttift UK and Republic of Ireland (Untted Kingdom G8nerally Acceptsd AC￿￿nI1r￿j Pracli￿1. In our opinion. th• finanaal statements-. gNe a true and fair of the stsle of the tharitab￿ 0)mpan￿5 affairs a5 al 31 December 2025 and of its Incomlng resources arKI applicat￿￿ of reSoU￿s, indudiThJ ts income and expenditure. fr)r the year then ended: have been pmpety kYepaTed In Un6t&J Kingdom Generdlly Actspbj A£counting Practi¢2: aTh have be8n prepared In accordance with the requirements ￿ the C￿an￿ Act 2006. B8$1s for oplnlon Wo wnducted our audil in accordancè ￿ Intemalional StarKlards on A￿￿Tting (UK) IISAS (UK)) and applicable law. C￿r Tesponsibilitias under those standards are fvrther described in Ihe Authtorfs rgsponsibilibes for the audll of financial statomenls section of wr TeForL We are independeni of the Trust in acCrXdar￿e with the ethi¢￿1 requirements that are relevant lo our audit of the financial statements in th& UK. induding Iho FRC'S Ethic81 Standard. ond the provisions available for small entibes. in the ryrcumslances set out in note 31 to the finanu81 statements. and we have frjffilled our other ethical responsibilitss in accordance with these requirements. W& b81i8v8 that the audit e￿der￿ we have obtained is suffich?nl and appropriate to provid8 a basis for our opininn. Con¢luslon8 relatlng lo golng ¢onc0rn In auditing the financial ststements. ￿ have conduded that the Trustees, use of the wng concem bass of accounting in the preparatson of the fi￿ar￿121 slalements is apprwriate. Based on the work we have perfornied, we have not identified any material unc8rtainti8s fBlating to 8V8nts or conditions that, indTvidualty OT collectively, may cast significant doubt on the Trust's ability to continue as a going coneem for a peritrj of al knst twefve from when Ihe finanrAal statements are aulhorised for issue. Our ￿$￿nSibIlitieS and the resKhxtsiblilies of the Tntstees with ￿$￿￿et to going can￿M are described in the relevant se¢iions of this rewt. Oth•r Informatlon The other inf0m18￿on u)rwises Ihe infwmatkjn IndLMJed In Ihe annual rewrt other than the flnancial ststements and our auditols ￿port thereon. The Trt￿lee$ a￿ ￿￿nSible for the other infomwtion Lxjntained within the annual port. Ovr opinion ￿ the finanual statements does not ￿Ver the other lnfomiat￿0n 8nd, except lo the extent otherwise eXplic￿Y ststed in our ￿pOIL we do express any fNm ol assurance conclusion Ihereon. Our r8sponsibilty is lo rgad the other infomwlion and, in doing ¢A). frnsider whether the other information is m8terialty inconsistent with the finanual ststements or our knowledge obtsined in the course of the or othernyise appear5 to be materialty misststed. Ir w9 Mlentify such material inconsistencies or apparent material misstatements, we are requlred to (J8tem7ine whother this gNgS ris8 to a material misststement in the financaal ststsments themselves. If, based on the Work we have perfOrn￿d. that I￿re ts a material misslatemenl of this other Infomiallon. we are required to report thal I￿1. We have nothing to repryt in this regard. Oplnlons on other mattorn pr•$¢rlb•d by the Companlos Act 2006 In our O￿niOn. based on the work undertaken in ccNJrse of our audiL the infomiation given in the Trustees, reFMYt for the finantial year for whth the fjnanclal statements are prepared, which indudes the direclors. rekM)rt prepared for the purrM)ses of company18w, is consistent with the financgal slatemants.. and the directors, rewrt includad wlhin ts Trustees. report has been prepartsj in ac￿rdarI¢e with applicable legal requirements.

CHILDS CHARITABLE TRUST INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHILDS CHARITABLE TRUST Mattors on whlch wo are roqulred to report by •xwdon In the light of the knO￿edge and underslanding of the Trust and its onviTonm8nt obtain•J in th8 course of th8 audit. we have not idÈntifi8d mat8fbal mwlatemgnts in thg dirKtys' rgport ￿dL￿l9d vrithin thg Trusts8s' rgwrt. W& have nothing to retxyt In respecl of the folbwlng matters In rela11￿ to whlth the Companies Act 2CQ6 requires us to report to you rf. in our opinion: adequate accountiThJ records have not teen kepL or roknms ad&Juate for our aLxlit have not been received from branches not wsited by us: or the financial ststements are not in agreement wrth the 8ec<yJnting reca)rds and retums; or C8rtain disciosyr8s of trustees, remunerabcm by I￿ are not made: ty WÈ have not received all the infomiation and explanations we require for our audi¢ or the Trustees We￿ not enltued lo prepare the financ4al Statements in acccrfdan￿ the small companies regim8 and lak8 advantage of the Small l￿panieS, exernpb"on5 in preparirvJ the Tru5tees' rep(xt and from the requirement lo prewe a Strateg￿ ￿[￿1. Rosponslbllldos of TnMt• As explained more fully in the ststement of Trustees, reswnsibiltLi8S, the Trustees. who are also the directors of th8 Trust for th8 purpos8 of company law, are reSwnsi￿8 lor Ihe preparalton of the financial slatemonts and for being satisfied that they give a trne and fwr wthv. aThJ for suth inlemal contrd as thg Trustges determine is necessary to enable the preparation of financial statoments thal are fr88 from malerial misstatamant. ￿ether due to fraud or error. In preparing the financ¢al statements. the Trustees are responsible for assessing the Trust's aknlity to continue as 8 going Coll￿￿, disckising. as ap￿iCable, matters related to going concern and using the going concern basis of accounting unl8S5 the Trustees ￿ther intsnd to liquidale the tharItab￿ company or to cease operation5. or have no realistic aftemakn.ve but to do so. Audltorfs rnsponslbllltlas for th• audlt of th• Ilnanclal stalwn•nts Our objeth.ves a￿ to obtain reasonabte assurance atout ￿ether the finan(xal statements as a whola fre8 frcAn material misstslemenL whether du8 to fraud or error, arKI to issue an audttorfs report that indudes our opinirm. Reasonable assurance is 8 hoh level of assur8nce but is not a guar8ntee that an audrt cor1dL￿ted in ac£ord8nce with ISAS IUKI wll always detect a matsrial misslatement when it exists. Misststements (gn arise from fraud or error and are constdered material rf. individually Of in the a99￿ale. they (xjukl wsonably be exiwted to influence the economic deasions of users taken on the bass of these finan(ial ststemenls. The extgnt to which our PTocaJurns are capa￿e of detectlTrA irregularitss, inchjding fr8Lpts, is detailed bek)w. The extent to which the audit was considered capable of detecting irregularities includtng fraud Our approach to id8nt1￿.n9 and assessing the risks of material M&￿tatement in respocl of iffe9ularitss. Induding fraud and rton-compliance with laws and regulations. was as follows: . the engagement partner ensured that thg engggeffwt te8m colWivety had thg appropriate oynpotonce. capabilities and skills to identify or raccgnise non-compliance with apF4icablo laws and r8gulations- we identsfied the laws and regulations applicab￿ to the charity through discussw)ns wilh trust88s. and from r commercial knowledge and experience of the tharity sector. we fo(JJsed on specafic laws and regulations which we considered may have a direct matellal effect on the firk7ncial statements or the operations of the company. induding the Companies Ad 2006. Charities Act 2011 and employment legislation- . we assessed the extent of compliance with the laws regulations Identified a￿ve through making enquiries of marbagement and inspecting legal Corresponden￿.. and i¢Jentsffi8d laws and regulations were communicated wtthin the audit team rewksrly and the tèam remained alert to instsnces of non-eA)mpli8nc throughoul the audit.

CHILDS CHARITABLE TRUST INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHILDS CHARITABLE TRUST We assessed the suscepti￿lify of the trusfs financial stsIem￿S lo m81erial misstalemenL induding obtalniThJ an understanding of htrw fraud mKJht crtur. by: . maknng enquiries of management as to ￿ere they wwlored there vas suscepb"blltty to frdud, their kr¥￿￿Jge of actual, SUS[￿1 and alleged fraud,. and considering the inlemal controls in pL4ce to mth9ate iisks of and nor￿cOMPlI￿ wth IAWS and regulatiorts. Audlt rnsponu to rfsks Id•ntl To address the risk offraud Ihrcwh manyFr￿1 and mffid• of controls. E." . performed anatyb'cal procedures to identsfy any unl￿1 or unexp8caed relalKJnships: tested joumal entries to identify unusual trdnsactions: . assessed whether judgements and assumptions madè in determNiing the acoJuntirwJ estimates Warg indicatwe of potèntial bias- and investigated the rab.onde behind SpJnif￿anI or unusual trartsaclw)ns. In response to the risk of irrngularibes and wilh and regulations. d￿gned prrrtedures which included. tyJt were not limited lo.. . agreeFThJ ftnandal 8ts1ement dlsthsurgs to underf￿n9 surythlThJ Or￿mentall0n. reading the minutes of meetings of those tharggd vthh gov8marKe: enqUI￿ng of management as lo actual Fthntial liligatiw and claims.. Ye￿eWing cor￿SpOnden￿ th HMRC and ￿levant regulators There are inherent limilattons in wr audit wccedures dewibed above. The nN)re ren￿Ve￿ th81 Lqws and regulations are from financial transatons, the less likdy li is that we would become aware of non-compliance. Audlting standards also limit the audit procedures required to identify non<ompliance wth laws and regulations to enquiry of the trustees and other management arKI the insFeclion of regulatory and legal correspondence. if any. Material misstatements that artse due to fraud can be hattler to dete0 than tfthe that arise from error as they may involve deliberate corThalThwrt or ￿lUSIon. A further descripbon of our responwtilrli8S is avalabl8 ￿ the Financial RepLvbng Cwncil's V•*bsite at httpsjl vmw.frc.org.uk1audit0￿reSF￿￿slblliI1as. This (lescJ1pti￿ forms part of our audriorfs reporL Mr Colln Jam•s Dads¥MII FCCA IS•nlor Statiitory Audl for and on behaw of Caladine ￿rn￿ed. StstuloryAuditor Chartered Certtw Accountants Chanty House 22 Upperton Road Eastboume East Sussex 8N21 1BF Date. ! I.￿%1.1016

CHILDS CHARITABLE TRUST STATEMENT OF FINANCIALACTMTIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Curronl flnan¢lal yoar unr￿1¢tod Unroslrf¢tod funds general deslgnatod 2025 2025 Total Total 2025 2024 Income from: Investrnents 329.678 329.678 317.986 Tolal Incom• 329.678 329.678 317,986 Exp•ndlturo on: Raising fvnds Charitsble activittes Other expenditure 56.661 56,661 540.604 57,440 922.703 13,960 Totsl expondlturn 597.265 597.265 994,103 Net gainsl{lossesl Cyb inVestm￿ts 12 387.831 387.831 291.177 Not In¢omell0x￿nd{tUl*j (267.587> 387,831 120,244 {384,940) Transfers btheen fund8 10,563 {10,563) Net movement in fund8 (257.024) 377.268 120.244 (384.9401 Reconclllatlon of funds: FL¢nd balances at 1 January 2025 405.￿7 8.533.254 8,939,161 9,324,101 Fund balances at 311)•c•rnber 2025 148.883 8.910.522 9,059.405 8.939.161 The ststement of finarrial actiwtres indudes all gains ￿ losses reczyJni8ed in the year. AJI incrAne and expenditure derive from continuing actsvrkn"es. 10-

CHILDS CHARITABLE TRUST STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDrruRE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Prlor Ilnanclal year Unrestrfcted Unrestrfcted furKIs funds genernl d•8lgnated 2024 2024 Total 2024 Income from: Invc3trnents 317,986 317.986 Total lThcom• 317.986 317.986 Expendlturn on: Raising fLsnds 57.440 57.440 Charltable actmties Other expenditur6 922,703 13,960 922.703 13.960 Total expendlturn 994.103 994.103 Net galnslllosses) w in￿$1m￿ts 12 291.177 291,177 Not Incom￿(¢¥Wnd1IuY•￿ 1676.1171 291.177 1384,9401 Tr8nsfers between fvnds 23 1685.3191 685,319 Net movement In fundb (1.361.436) 976.496 1384.9401 Reconciliation of funds: Fund balance5 at 1 January 2024 1.767.343 7.556.758 9.324,101 Fund bala￿98 at 31 D•com￿r 2024 405.9)7 8.533,254 8.939.161 11

CHILDS CHARITABLE TRUST STATEMENT OF FINANCIAL posrrioN ASAT31 DECEMBER 2025 2025 2024 Not•s Flxod assets Property. plant and equipment Investrnent property Investments Mixed mobve inveslmtnts 14 15 16 17 596 1.711.252 7.107,873 91.397 1.033.5(Kl 7.402,562 97.192 8,911.118 8.533.254 Current assots Trade and other receNables Cash at bank and in hand 18 34.092 137.200 28,551 432.750 171.292 (23.OJ51 461,301 (55.394) Curr•nt Ilabilitle8 20 Net ¢urrnnt a$sets 148.287 405.￿7 Total assets less current Ilabllltl•ts 9.059.405 8,939,161 Not ass•ts 9,059.405 8.939.161 Tho funds ol the Trust Unrestricted funds- general Unr8Strictsd fvnds. designatad 148.883 8,910.522 405,907 8.533.254 23 9.059.405 8.939,161 nan al slateM￿ts were approved by the Trustee5 on .1oRMJo￿￿É6. orLa & (Char) Trust Company regislratM)n numt*r 08635189 {England aTrJ Wales) 12-

CHILDS CHARITABLE TRUST STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2024 Cash fl¢)ws from operntlng actr¥llios Cash absofbod by (yerations 1629.3471 1939,027} Inv•stlng actl¥ltl•s Purth8se of prO￿rtY. plant and equiwient Purchase of inv8stmenl prr¥)wty Purchase of other investrngnts Pioceeds from disposal of other irtvestments In￿kn)ent inrx>me {6501 {6T7,7521 12,102.9641 2.785.485 329.678 {2.257.153) 1,566.324 317,986 N•t Gash ggn•rnt•d frornllus•d In) Inv•sdng actlvltiel 333.797 1372,843) N•t d•crnas• In ¢Mh and ¢88h •qulvahnts 1295.5501 11.311,870) Cash aThJ cash equlvalents at twinning of year 432,750 1,744,620 Cash and co$h •qul¥al•nts at •#d of year 137.2LK) 432,750 13-

CHILDS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 A￿oUnting polici Company Inforniatlon Chitds Charitable Trust ts a pnvate company limited by guarantee in(xxporated In EngUgThY and Wales. The registered office Is 40 Chapel Road. PavAetL 8rWaler. SomewL TA6 4SH. 1.1 Basls of prepafatlon The financial statements have bèèn wepwed In acc#)rdanc wlh the Trusfs MenN)rarKlum and ArUd8s of Association, the Companies Act 2[￿ and "Acrxxjnting and Rew)rbng by Charities." Statement of Recommen¢Jed Practio 8ppli¢8ble to charities preparing their a(￿Unts In accordan￿ wth the Finanaal RePo￿ng Slan¢Jard appli¢￿tAe in the UK and Republic of Ireland IFRS 102) (effective 1 January 20191.. The Trust is a PublK Benefft Enlity as deffi￿d by FRS 102. The finandal ststements are prepared in stedlng, the funclkThl currerw of th8 Trust. Monètsry amounts in these finandal statements are r(￿nded to the nearest £. The finan￿al statements have been prepared urthr the his￿1¢81 ¢xJst ts)nvention, modtfied lo indude investrn8nt properties and certain financial intrum8nts at fw"r value. The winopal 8Q))untlng poliues adoplad a￿ sel out below. 1.2 Golng concem At the ts.me of appming the fin8n(ial slatements. the Truste8s have a reaSona￿e expeclation that the Twsl has ad8quale resources to ¢ontlnu8 In operational existence ts tho f0ras8eab￿ fvture. Thus the Trustees ntinue lo adopt the going concem tsa￿$ of ac￿L￿lIng in preparing the ffinancial statements. 1.3 ChaTltable funds unrestn.cted funds are availa￿e fty use 81 the dtscret#)n of ihe Trustees in fvrther8n￿ of their charitable objectives. Dostgnatod fvnds (wrlse funds have set aside at tho discretion of thè Trustees for specmc purposos. Th8 PLFfwsgs and uses of Ihe desi￿1￿ funds are set out in the note5 to the financial statements. 1.4 Incomo Income is recLYJnised when the Trust is kgalty entitled to it after ￿Y FrforniarKe cOndit￿S hove been met, the amounts ¢an be measured ￿liablY. and It is probable Ihat In￿ will b8 re￿Ned. The ChariWs income consists of voluntsry Inc￿Me and that investrnents, indudirwJ propety. Cash donations ar9 recr￿jniS8d on r8c8ipL Other donations are rwnised once thè Trust has boen notifi￿ of th8 donation. unless perfonnance conditions r8quire deferral of the amount. Income tsx recoverable In re18tton lo donations received under GIft￿d cf deeds of CoVer￿n{ is reco3niJ at the time ofthe donati￿. Rental irK(￿e from investrnent properti￿ K8 Tecwnised in the State1[￿rt of Fin8n(aal Acilvlties on a straight-line basis over the term of the lease. even where the contractual payments are not made on such 8 basis. Lease incentives granted to tenants. induding rent-free perioI5 and other Ir￿u(m8Trts, are recognis8(1 as a reduction ol renlal ir￿rne and are spread on a strdight4ine basis over the lease temi lor to the first rent review dale rf eartler). Arnounts reccKJnised in excess of amounts Inv¢yrAJ are indudgd in debtors as accrued Income or unamortised lease inLWtive5.' amcAJnts imioKed In a￿$$ of income r8ccgnised are induded In other investment income I￿udeS incorne from listed inVestm￿ts arKI loan Interest r8C8fvable and 18 resxgni8ed in thè a0￿Unts w￿n reC￿able. 14-

CHILDS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 A¢countlng pollcles {Conllnu•d) 1.5 Expendlture Liabilities are rec(JntwJ 8$ swn as a kgal or construthe 0￿￿jat￿l arises committtng the Trust to the expendlture. Al expenditurg Is ac￿￿nted for on an accxuals lia￿$ and has been dasstfied under headings that aggrfr3ats all ¢osts rclalod lo th8 category. Costs of activiti￿ iri lurth9rance of the Trusfs objects are grants made by the Trusl to Sup￿ Christran tharilable projects. and the support costs relating to this 8Ctivty. Costs of roisir¥J lund5 cIHnprise those costs relalirw Iv management and maintenance of the investrnent pmp•rtiAs. as well as the invgslm8nt managorfs fQ￿- for mgnaging the investments aiid 襥urilies. Supp)rt costs ¢(￿)￿Se aJministrat)n costs in rolat1￿ to grant twier with governan￿ c#)sts. Govemanc8 costs indude the costs of audifing the statutory accounts. th8 Cost of T￿St￿. m8ebngs and the cost of any legal adwce to Trustees. on governar￿ or Cons￿tu110nal matters. The suprx)rt cx)sts have been allocatod whdly to the grant making athtties. with the exception of the support wages. These wages have 1)gen allocated 10% to the costs of r￿Ing funds arKI to the grant ma￿ThJ activitm. on a basis. 1.6 PTOPerty. plant and •qulpmont Property. plant and equipment are inthally measured at t%st and subsequenuy meagjred at cost or valuation, net of depreciabon and any Impalm￿nI k)sses. Depreciation is recognised so as to write off ￿ cost ly Valuati￿ of assets less thelr restdual values over their usefvl INes on th8 folk)wing basis.. Fixtures, ffttings and equiwneni 3 Yea￿ Stra￿tit ￿ne The gain or kjss ari￿ng on the disF)sal of an asset is dete￿Ir￿d as the drfterence be￿e￿n the sale proceeds arKI the carying value of the asseL and is recojnised in the slatement of financial actimtios. Tangible ftxed assets are Ca￿all$ed rf can be itsed for more than one year ar￿ cilst al least £500. Neither land investsment pryrties are dew&?atsd. 1.7 Investmént proprty Investment propertie5 are those held to eam rentals andlor for capital appr￿lation. The investm8nl pro￿rties are mèasured Ltsing the f&r v8lu6 nKJel and stated at its fair valuè (open market valuol at thg fgFortiThJ ond date. The surplus or deficti on revaluation Is reccgni5ed in net income1{expenditu￿} for the yeaf. 1.8 NonJel and stated at Its fair valu9 (open market valuel 8t the reporting end date. The surplus or deficit on revaluat*)n is recognised in not ir￿me/(8xP8ndrf￿reI for th8 The Tru51 also has a mixed n￿t￿8 inve5trnent in the form of a loan to a charity wtth similar objects and this has been (lea￿ with as a ba￿¢ finanual instrument in 8CtQTdènce with the requirement of FRS102 SORP {see financial instruments bèlow). Th loan recerve5 interest at a rate of 5% and is secured on thft AqSRts nf tho r6eeiving Charty. The k)an is provided to further the tharrtabl8 objects of the charity and specrfically in further8nce of the Christian Gospel. The Trustees regulady review the activit￿ of the charity loaned lo to ensure that these aims are ￿{n9 met. 1.9 Impalrrn•nt of non<urr•nt as¥•ts At each reporbro end date. the Trust the caryirNJ arnounts of its taThJible assets lo delerniine whether the￿ is any indication that those assets have suffèrÈd an impaimient 10s5. If any such indication exTsts, the recoverable amount of the asset is estimaled in order to detemiine the extent of the impaim)8nl loss Irf anyl. 15-

CHILDS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng poll¢ies (Contlnued} Recoverdble amount is the higher of fair value less costs to sdl and value in use. In assessing value in use. the estimated ftEIuTe cash flow5 are discounted lo their presenl value using a pre-tax discount r818 that reflects current mafkel assessments of the time value of rrw and the risks S￿￿ to the asset for which the eslamates of future cash have not been adjus￿. If the rocoveraNe amcxjnt of an asset is estimated to be less than its ￿rryIng amounL th8 carrying amount of the asset is reduced to its recx)verable amounL An impaim)ent lo￿ i8 recognised immediately in incomel {8xpenditure for the yeaf, unless the relevanl asset is cani8d at a revalued aM￿nt. in which caso tmg impairment loss is treated as a rev￿￿atrOn decrease. Recognised impairment bss8s are r8V8fS8d if. and onty rf, th8 rea￿r￿ for th8 impairment loss have ceased to apply. Where an impairment loss SubSequen￿Y reverses, the carying arrKJunt of the asset is increased lo the revised e51>male of its recoverabje amunl. tryjt so that the increased carying amount does not exceed the caffying amourrt that w(MJkd have been delermin&J had impairment loss been recL>Jnised fof the assel in prior years. A reversal of an impairrnent knss is recc4Jnised immediately, unle55 the rdev8nt 85set is carried in at a revalued amunL in whK the reve￿8[ of the impairment k>ss is treated as a revalu8t6on increase. 1.10 Cash and •qulvalents Cash and cash equivalents indude cash in hand. dewsits held at c￿1 wth banks. other short-term liquid investments with original maturitss of thr88 rnnths or I￿. bank overdrafts. Bank overdrafts ar8 shown wlthin borrowings in current liabilths. 1.11 Fln•ndal In¥trum•nts The Trust has a mixed motive investment in tho form of a loan to a charity 4wth similar objects. The ban is basic finanrjal instrument and the Trust has applied the treatment requ￿1 by FRS102 SORP. In￿allY recognising and measuring the loan al the arI￿nt paid, the c4ffwng amount adjusted in subsequent years to relyect repayments arKI any awued interest and adjust&1 rf ngcss8ry for any impaimient Tho Trust other ftnaniial assets and financial liabiliti.es that all qualify as bas￿ finanryal in$trumgnts. Basi financial instrumants are initially recc3nisgd al transaclion value and subsaquentty measured at their settlement value. Basic finanoal assets indude trade and other receNabFes and cash and bank balances. Basic financial liabilities include trade atKI othèr paYa￿e$ Whe￿ trado payables are obligations to pay for goods and services that have teen acqui￿ in the ordinary course of operations from suppliers. 1.12 Employ00 bon8fft8 Thè Lsl of any unused holJay entittement 15 re(xgni5ed in the perK>d th8 employee's sermcth arè racived. Temiination b0￿fits are recognised immediatety as an exrense Wh￿ th8 Trust ts demonstrably commltted to lermlnale the employtrtht of an ern￿ cf to wovide temiinalion benefits. 1.13 R•tlrom•nt ￿nafft Payments to deflned contrIbu￿n retireffmt benefft sthemes are charged as an ex[￿￿ 88 they fall due. 1.14 Grant Maklng Pollcy The Trust supwrts by the prowsion of financial grants some of ttb)5e Christian org8nisalions whose own activbl]￿ mirror ftjrther the Trusvs own 8irn$ SI￿ obJ8th8s. Numerrxjs and ¥8ri&1 appltcatrons are rec8iVgd by the Trust every month. In addition the Twslees are also aware of other Christsn Organi￿￿On$ and encourage thern to submit applications to th8 Trust Al appticalions are pra￿r￿¥y o)rtsJor&J by th8 Trustses but, du8 to the Trusfs own limited means. not all a￿lCationS can be supported. Grants for whth the￿ is a al obligatsffi. ( a valKI eXp&t811c￿ of recapt by Ihe beneficaary al the year end. and for which conditions 8ttachiTrJ lo th*r payment have been fulfilled. a￿ acc4)untetl for rn the year. The Trust disdoses multi-year funding ￿MmElm8nts as (x>nb"ngent liabilities rf th8 grant agTr8m8nt indudes specific condkn'ons that remain unmet at year end. leaving ILrture payments at the Trusfs discretion. 16-

CHILDS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Crltl¢al accourrtlng •¥tlmal•s and judg•m•nts In the application of Ihe Trust's 8ccx)untlng ￿l￿e$, the Tnjstees a￿ required to make ]L￿geMents. estimatas arKI assumplK)ns ab(xrt the carryiNd amount of assets and liabilib.es that are readily apparent from othgr sourcEs. The estimates and asswated assumptKJns a￿ based on historical èxperferth and other factCffS that are o)Jnsidered to be relevant. Actual m8iJlts may dtffer from thes6 6stimatss. The estimates and underfyiThJ 8ssumpbons are revtewed on an ongoing b85is. Revisions to ac£ounting o$1imates are r8(XYdniqArt in the pèri￿ in which tho estimatc kn rcvised where the revision alr￿LS. vnly that period. or in the of the reth an¢ futurn whwe the revision affscts both currcnt ond futu periods. Income from Invostmnts UnTe¥trlcted Unre8trlct•d lund5 funds 2025 2024 Rental income Inc(xne from listed Investsi) Interest rKoivablg 98.215 220,347 11,116 75,500 228,767 13,719 329.678 317.986 Expendltur• on ralslng funds Unr•strlct•d Unrgstrlct funds funds 2025 2024 lfivestment ex nses Propety overhaads aftd manag8mant Support costs 13,698 7.472 13,427 7.507 21,170 20,934 Invesbiwnt management fees 35.491 36,506 Total costs 56.661 57,440 Property overhead• and management Rapairs and maintanar Legal 8NJ professional Insuran 2,874 8,460 1.358 2,703 13,698 13,427 17-

CHILDS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Exp•ndllur• on charltablo acilvttl Charltsblo actlvttkns Charitable adivities 2025 2024 Dlrect costs Depreciation Miswons day 2.687 3.153 2.741 3.153 Grdnl funding of actsvilies (see note 6) 831.IXKI Shar8 of support govom•nu Costs noto n Support Govemance 75.W2 11.971 67.523 21.027 540.604 922.703 Analy81s by fund Unrestrtcted funds- genwal 922,703 Grnnts payabl• Chorltsblg ¢tivltl*s 2025 Charitable aclivities 2024 Grants to instE￿￿On$. Association El ￿larerO International Negds Wycliffe Bible Translators Innovists Internatt(xwI Sat-7 UK Youthscape Faf(h in lfjds Other grants betsveen £15.0￿) and £20.C Other grants betsyeen £10,0(M) and £14.999 Other grdnts be￿88n £5.CQO and £9.999 Other grants between £3,￿0 and £4.999 Other grants not exceeding £2,999 25.0(MJ 20,000 20.OC#J 25.000 10,000 25.000 70,000 30,000 40.000 10.¢)00 10.000 15,CU) 220.OCK) 85.oc 7S.000 362,OC 110,OIXI li 17.oc 4.0 12,500 11.500 450.oc 831.000 Grdnts to institutions wresenl payments made in the year to 54 organisatsons12024.' 72 organisationsl. 18-

CHILDS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Support ¢osts all￿ated to actlvltl•# 2025 2024 67,246 2.056 67,566 2.347 192 703 140 92 Computer expenses Repairs and renewaLs Telgcommunications Printrng and postage Travel 6xpenses Sundry 8xp8nses 1.370 2,388 2,237 19.442 21.027 95.335 96,057 Anal Sed Fundraising Charilat￿e athitles 7,472 87,863 7.507 88.550 95,335 96.057 2025 2024 Stsff costs Audit fees Accountanry Trustee meelirs o)sts Travel expenses 7.472 6,804 3.096 1,357 713 7.507 6.480 3,0 1.571 2,469 19,442 21,027 Oth•r •xpndltyr• Unrnstricted Unrn8tricted funds funds 2025 2024 EMploYn￿nI 8llowant* repayable 13,960 19-

CHILDS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Net movement in funds 2025 2024 The n8t rr￿Vem￿nI In funds Statgd aftgr chaTgiWlcr•Jibng)." Foes Payab￿ lo the charW$ audltr. - for the audit of the chanty's financial statem - for other financial semces Depreaation ofowned propety. ￿rrt and ￿UlPrY￿t 6,480 3.000 3.096 10 Trustws Trustee (CEO and key management) Melanie Churchyard r8ceNed a salary of £63.15312024.. £64.3781 and employer p8nsion rxjntributions of £3,158 12024: £3.066) during the year. The ￿al authority for these payments is found in a piovision in the Memorandum and Arbdes of Asswation of the Trust. Non-eontlicted trustees sel arnj review remunerat￿. The Trustees had total expendrture of £2.59512024: £4.040) reimtHJrJ or m81 by the carlty for meetlng, travel and other exFenditure. None of the other Twstees (or any persons conneLtsJ wilh Ihem) f￿Ned any remuneration or benefits from the TnJst duriThJ the year. 11 Employ￿* Th8 avorage monthty number of empktryees durirvj the year was: 2025 Number 2024 Number Administr8tlon Employment costs 2025 2024 Wages and sat8ries Soaal security costs Other penslon cosis 63,1S3 8,407 3.158 64,378 7.629 3.066 74,718 75,073 The number ofempbyees ￿0￿8 annual was more than £60,(X)O 18 as foltm: 2025 Number 2024 Number £60.01￿ to £69.999

CHILDS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 12 Galns and tosms on Investrn•nts Unrnstrlct•d Unrnstrlct funds funds d•8lgnat•d dKlgnat•d 2025 2024 Gainsllk>ss85) arising on.. Revaluab"on ol inveslmonts sa￿ ot investmgnls 451,948 {64.117) 267,696 23,481 387.831 291,177 13 TaxatSon charity K8 exempt from la¥ation on its actswtw because all its income is a￿led for charitable purFWS. 14 Propoty, ptsn¢ and oqulpment ttlnu$ and oqulpmetrt At 1 January 2025 Aldlb"ons DiSP￿lS 4,361 650 11.125) At 31 D￿ember 2025 Depreclation and Impalrment At 1 January 2025 Depreciation charged in the year Eliminated in restecl of disposals 4,361 {1.1251 At 31 Decomber 2025 3.290 Carrylng amount At 31 D￿rnt￿r 2025 21

CHILDS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 15 Invostmwrt prop8rty 2025 Falr value Al 1 January 2025 Addl￿OnS through exlemal acqUisttl(￿ 1.033,5 67T.752 At 31 t)ecomber 202S 1.711,252 17 Maple R¢)ad, EasttrN)ume, BN23 6W. is fjthin Invesknxnl prowhes al fair Val￿ £925.(th. The last professional valuation was in March 2023 rarried out ty Mr Anton G K Bree FRICS of Bree Prenlon PToperty Consultants, Eastboume. Th8 Trustees a￿ of the opinion ts fw value has not materially d￿nged at 31 December 2025. The WoodpeckeTr property was acquired by the Trust C￿ 4 April 2025 for £5s0.¢X￿. Assocrdled purthase completion costs arKI £125,CN)O of renovation works las discussed within note 25) have been included swthin the addition cost. The Trustees ￿ carried out a year end intemal valuation and, tsking into accx)unt the rcha%e ¢Jate and the ongoing nature of the refurbiSh￿￿￿t. are of Ihe wnion th8t thè acrJJmu1at￿ cx)st of £677.752 reflects the fair value of the partly renovatèd property al Ihè balafi￿ sheet date. Folbwing the pr8CDcal ts)mpletion of the renovation V•t)rk5. Ihe Tnjstees intend lo (x)mmis&on an indynderrt wofessional valuatson lo det8miine the propervs upxJ8ted fair value. In addiion to the freehdd property hekj. there are 3 parcels of barg land and a trAock of garage5 lin￿￿ to one of the freehold interests with a totsl disclosed value £103,500. These were transfefrgj lo the Charity when It wa5 incorporated in 2015 ￿ the acling solicitor placing nom￿al valuations on them. The Tru81ees believe there ha5 been no material change to the fairvalue as at the baL7nce sheet date. The historlcal o)st of the proFert*s as at 31 D8￿mber 2025 was £1,419.75212024: £742.CW). 16 FIX￿ a3Bet investThnts Llslod Imi•stmgnts Co81 or valuatlon Al 1 January 2025 Addition5 Valuation changes Disposals 7.402.582 2,102,964 451,949 {2.849.6021 At 31 Dec£mber 2025 7,107,873 Carylng arnount At 31 December 2025 7,107,873 At 31 December 2024 7.402,562

CHILDS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 17 Mlxod mollve Irw•slm•rts At 1 January 2025 Inlcrcsl Repayments 97.192 4.728 {10.$23) At 31 Docemtw 2025 91,397 Mixed rTr)tive investments ￿presents a loan mJe to another charity wth similar objects, specifically In fijrtherance of the Christian GO$￿1. The knan entered into dufing 2012 is repayab￿ over 25 years with an annual interest rate of 5%. The loan 15 a basic financAal instrument and the trust has applied the treatment required by FRS102 SORP. Initial￿ recDJnisiro ar¥J measuring the loan at the amount paid, with the carying amount adjusted in subsequent Yea￿ to refiect repayments and any accrued interest and adjusted rf n0ce55ary for any impaimenL In order to 8e(yJr8 th8 loan the charity has a (arg8 ovw Fwrty own8d by the k)8n hddars. 18 Trade and oth•r receivables 2025 2024 Amounts falling dua wlthSn on? yo¥. Traje re￿Va￿e5 Prepayments and a(twwl in¢¢yne 18,088 16,004 25.204 3,347 34.092 28.551 19 Contingent asset Chrfds CharitatAe Trust rk9S 8 regi8tered of £70,Cth over a part1 of land ￿￿ated to the west side of Southdown Road, Seaford. E8St Sussex. The larnl is ￿gIstered in the name of Simmons Contractor5 Limited (Reg. No. 16952451. a C￿npar￿ which Y￿1 into hquNJatiDn in 1989 arKI has been removed from the Companies Hol￿ Register. Reco¥erability of this dgbt Ès urKertain. Th oharity has tsken Iggal advre and Counsd's opinion on thi8 m8tter lo estsblish legal position. 11 is understOCMY that in the futur8, OWne￿h1p of the land plus the property ¢at8d on the land will revert to the cfown Iwjt that th8 original h)an swn of £70.000. whith is secured by the tharge over tho land. will be repayable to the charity. Oue to the cIrc￿rI&s1anrnS surTrMJrKIKy this hjan whK is wbiect to urKxiain fiJbJre events. the Charity's interest in this land has not teen recognis&J in these financial statemerts. 20 Current IlabllEtI•$ 2025 2024 Other pay8bles Accruals 8fKI deferred inccxr 3,825 19.180 37.181 18,213 23.005 55,394 -23-

CHILDS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 21 Retlr•rn•nt bonefft schomes 2025 2024 Dofined contrlbutlon sch•mg8 Charge to profft or bss in of defined c£*ntributK>n sch 3.158 The Trust operates a defined ￿￿tri￿￿jti￿ pension stheme ￿ 811 qu81ifying 0mr4oy￿$. Tho assets (rf the sch8m8 ar8 held separataty from tW crf the Trust in an independènty administ8r8d fund. Flnandal commilments The Trust has made (x)mmitmerts to fund the fonowng oryJani5ations for up Io 8 further tsvo years. These have not been charged in the a￿￿Unts Sin￿ they S￿ subject to the grnnl reapients satisf8Ctority meoting their reporting wuiiements for futrjre fuTh1irKJ to b& rnl&as&J. These grnnts wlll bg pakl from current resorvgs and fulure income. 2026 2027 Totsl St Michael & AJI Angels Trinity Church Lond Festive 10,000 10,000 15.000 10,000 10,000 30,000 15.OCMJ 15.0(MJ 50.000 Prevlous y•ar 2025 2026 2027 Total Faith In Kids Association El Alfarwo YMCA Norfolk St m￿hael & All Angels Trinity Church London Festive 10.OCKJ 25.(KX) 10.000 25,000 5.000 20.000 20,OIXI 30.000 10.C 10.(KN) 10,000 10,C#XI 15.OLKI 15.¢ 15,000 110,000 -24-

CHILDS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 23 Unr•8trlctsd funds. dHlgnal These are unrestricted funds which are material to the Tru￿$ acvttg. At 1 January 2025 Transfers Galns and At31 2025 Fixed Asset Inveslmenl FuTrJ 8.533.254 110.563} 387,831 8,910.522 Prnvlous year. At 1 January 2024 Transfo Galns and At31 lomos D￿ember 2024 Flxed Asset Investment Fu￿j 7.556.758 685.319 291.177 8.533,254 The fixed assot investrnenl fund represerbts rnonies invested for tho I￿ temi to gfrnerate In￿Me for the charty to enable to cary OLrt rts aCti¥￿e5. 24 Analys1* of n•t b•twin fvnds UnrnBtrictad Unrgstrictgd funds funds ggneral d•$lgnatod 2025 2025 Total 2025 At 31 DKomber 2025: Propety, plant and eqUipn￿nI Investment properties Investments Mixed nN)tive investmerts Currenl as$c￿(lI0tsi￿tie51 596 1,711.252 7,107,873 91.397 1.711.252 7.107,873 91.397 148.287 148.287 148,883 8.910.522 9,059,405 -25-

CHILDS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 24 Anafy$l$ of net assots botwwTr funds (Contlnu•d) Total funds genernl dmlgnated 2024 2024 2024 At 31 DK•mb•r 2024: Investment proForlies Investments Mixed Moti￿ investments Current a5sètsI(liabilibes) 1.033,500 7.402,562 97,192 1.033.5(I) 7,402,562 97.192 405,907 405.907 405.907 .533.254 8.939.161 25 Capltal commltm•nt• Amounts contracted for trmjt not rKovided in the ffin￿81 ststements: 2025 2024 Renovation e4Jmmilment 45,000 In ufflneclion wtth the a￿ul$￿0￿ and subsequent lease of the Wo¢*Jpeckws property during the pericmy, the Trust entered Into a fvndirtg agreement ¥wth the less&. Imay) Dei. to finance essential renovation and refurbishment works. The Trust initialty CLNnmitted to 8 maxlmum bl￿ of £150.tY)O, which was incxeased to £170.000 befo￿ the year end due to unforeseen costs. and was subsequently increased again to a tolal project cost of £2(K),000 foliowing a kxist y8ar end agreemenl as detsiled in note 27. During the firtanaal y8ar. works to tho value of £125,0(Kl w8te completed and disbursed to Imago Dei. The remaining commitrnent of £75,IXJO was fvlly drawn dcpwn upon completion of the final construction phases in 2026.

CHILDS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 26 Operallng ha8• c¢mmltsn•nts Lessor The Ope￿ng leases repras8nt ￿85 to third parttes in irw6Stn￿ wowties. Tho ￿SeS ar8 negotiated over temis of 10 years and rentals are fixed for 5 years. AJI thes indude a provision for upward rent reviews aCCOfding to prevailing markot corKlibons. Thcre ore Opt￿n3 in place for either party io extend th8 lease terms. At the rgporb'ng end date the Tr￿t had ccrf)tract8d y￿th tenants for the following minimum lease paY￿nts. 2025 2024 Wrthln one year Be￿een tsyo and five years 117.OJO 352,167 82,000 280,167 469.167 362.167 27 Events after tho rnportlng dale During the financial year, the Trust eniered into a lease agreemenl wtth the ￿g[stered thartty Imago Dei for thA tenancy of the Woc*Jpethers pnyrty, whith was tjuring the txjrnenl peri(xl. Under th8 lem)s of the lease, the lenanl was responsible lor arrarying major renovations required lo bring Ihe pro￿ty up lo habitable standards and CoM￿Y with wulatory requirements. with the TrLtst contractually committing to fvnd these works up to a maximum budget of £150.IYK). Before the ypar end. it was agrned to fvnd an addtbonal £20,000 ol reTr)Vati￿ w(Yks due to unforeseen costs. Subsequent to thg balanc8 sh88t dat8. th8 Trust approved a further capital commitrnent of £30,OtKI to covor additional fenovation costs. This brings the total aTrJ final approv&J funding commitment for the projecl to £200.000. as fvrthgr delaI￿d in tha Capitsl Commitments ￿te 25. 28 Relat￿ party tr•nuctlons There were no dithable related paty transadK)ns duriTrJ ts y88r (2024 - non81. 0th8r than the truslg9 remufterat￿n and expense disdosures set out in note 10. Anatysi8 of changes In n•t fund• The Tn￿1 t￿￿ no materlal d8bt durfng the year. -27-

CHILDS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 30 C88h g•n•rated from op•ratlans 2025 2024 Surpluslldeffiut) for the year 120.244 1384.940} Adjustrnents for. Investment income recognised in statement of financial actsvit Lossllgainl on disrrf)sal of investments Fair valy8 gains and losses on invesknents Depreciation arKI Impalm￿nt of property. pSanl ￿ &wipm8nt (329,678) 64.117 (451.948) 1317.986) 123.4811 1267.696) Movements in worktng ¢apitsl: De￿aSe In mixed motive investments Ilncroaseydecrease in trade and other receNables IDecreas8yinwsfy in tradè and othar payables IDem8e) in deferr&l income 5,795 15.541) (32.3￿1) 5.513 28.226 26.337 15.000) Cash absort>ed by op•rntlons (629,347) 1939,027) 31 Non4udlt ¥oNl￿* provld•d by audllor In common with many businesses of fxjr size and nature we uso our aLKlitor to assist wth tha preparation of the financial statements.