2025-12-31-accounts

REGISTRRED COMPANY NUMBEK. CEIIOJS92 {T￿gI￿d Waks) REGISTERED CHARnY NUMBEIL. 1158189 RIPORT OFTHETRUSTEES AND UNAUDTfED FINANCIAL STATEMENTS FOR Thx YEAR ZI4DED31 DECEMBER202S FOR EMPOWERING VULFIERABLE CHILDRENIEVQ UCAND

iIGAf4DA VOR IYE YEAR ENDED 31 DECEMBER IIJ25 TrU#l￿ Report Statement of FinwKifjl knivitie8 Balance SheEt Notes to the Financial Statements 9*119 D&ailed Statunent of Financial A¢tivities

EMPOWERING VVLF4ERABLE CHILDREN (EVQ UGANDA REPORT OF THE TRUSTEFS FOR ThE YFARENDZD31 DECEMBER 21ns CHAtR OF TRusfEES REPORT This is 8 styongty Chriiao Cknity with Th¢ itsd J¢su$ CILI￿ at the Centrc ofall w¢do. Jll all ourkey aTe45 of aciivity. th1s)'earwasor￿ ofconiinwl and ptisiiivcde￿l0pMeffl. Openingof the Nur¥ery OthrGotrernance iisitio th¢ Proj￿1 in July sawthe0￿ning0f amUch-r￿¢ded Nww). at one¢f th¢ key s¢hoo15we 5upp)n. This wasfflade jgsibie by a major dortor. Irt ￿ltits￿ thc visi¢ Safeguarding 8nd Health8nd Sgf¢ty Gh¢¢k5 Iv¢r¢ widcrt&ken. meeiin85 We￿￿eld with k¢y pwle, wsjts wer¢ mJd¢ to schools wc supm and disw$8ions were had with t￿h¢r& pupi￿ and ihc charity kam, deliver strYi¢e ort the 8rouml. Ai tl 5¥]n¢ w¢ hw¢ $¢wd ￿ buii¢t a kltrh¢rt￿d1nin8 hdil.duc ￿f￿pktlon in 2027. New talen¢ed volurfetrs DwinB the >earmany J2cw tslethtsd 74)lunfrers were ttn]id kn help thvejop our WO￿ JD Kvcral kcy areas. T]w eontijw 10 re¢¢iv¢ ¢w r￿[ sllpr￿ and traini￿ wheh Dtrid Mihdl ioill¢d th¢ B￿d of Tnmws in 2025 and is T¢4wibk for IT Sys¢¢m$ &wJ D¢i¢lopmertt. Laryert Inwme ¢0 da Wtare Iwlthy F￿nCialS￿l¢wItho￿ I￿orne¢onl]nUlDsto yowasa resvliof ¢hyffjb PF¢¢al. 8illat4chBn"tabl¢. major dortorn. Tr staff tem th Uwida lo d¢liv¢r&n ou1th￿Ing Scr￿ ort the ￿Oll￿d ai projects. so th¢ Ghiidrcn we scrve ixncfit ¢du¢4tion. Th¢ thiirt chsll¢nB¢ wc facc is th¢xqllL5iuon ofmore •mluftws I￿Ve th¢ ski115 ntt&(L w tske adV￿&&e orth¢ mwny opwrtwnilies we bav¢ 8oing fornurd. The fufftr¢ look5 vcry bright forourw Thc In￿1¢¢9p[￿¢n1 thiTTcponwith the financial stsiementsofthecltarity foTthcyearcndcd31 tkxcmlxr2025. Trtrn5tec5haveado PTh)Vf5ion5 of A¢￿￿111￿& attd Retffiing by Cbwitie5.' S¢ameni of Rc¢￿mended Praciicc atwltctibl¢ to Ghan"iics prepsring thcir unts inxc0rd0￿ with thc Fin•twl R¢portithB Sthndard appli¢ab]¢ ui UK and Republic of Iffl￿d IFRS 1021 (eifeclive l Janwary 20191. REFERENCE AND ADMINISTRATIVE DETAILS RegIfftr￿ Charity nurnbEr 1158189 CIO Rtgiitration Nu CE001592 (Engl8ttd alld Wak5) ReO5tered office I Church Road Willitt￿on ord MK44 3QD Trustecs EdwaTd Fuwcoti Cknir Gordon Llartd Vice Clair Judith Fowcett DIr¥￿TorChi1d spyj50r5hjp￿d FuthisÈng Father Boniface Wthila FathLY Michael Kam¢l¢wa David Mithll {amiityt•J 16*¢ Augusi 20Z5) Pa8e I

EMPOWERING VVI24ERABLE CHILDREP4 {EVQ UGANDA PEPORT OF THE TRUSTEFS FOR THE YFAR ENDED31 DECFJIBER Simort Mssm FCA Axounting & Tu IOB Stephenwn CourL RLiI Btsjf￿d MK44 3WJ STRucrU￿ GOVERNAf4CE AND MANAGEMENr Trystee R¢mun¢ratknn Gov¢rnlnE dotunJ¢n¢ ¢htirit)' i$ ¢￿T￿led ￿kS ofits ao. by the thIsesL￿ l&b May 2014 Yc8i5tud Chity Ctnmi55ico rn8th AuBL¥I2014. R¢<rnltment attd appoihtsDtttt of truaees Try wive ¢opi¢$ ofkq docum¢N$3Dd thejr rok$4ry1rwsftsiliiics al OBJECTIVES AND ACTivrnLS Objtrtivcs aim The prrn'miion or teliefofpw itt U8￿ by povvlllig in artvur ch8rities, or other Significant xtiiities w¢ h8v¢ y¢wd to thc Chuity ￿thi1c tnefii and r¢li¢f of pjw for ihe pubtie In 2025. a ko. foGus stragK ofttttrthl By PToJfc4 0￿] spJnsorship fwttds irt the UK w¢ rnitigat¢ OpErnM￿l rjsks in U8la will E¢ dmi8h knrf55k. UK iwed Inves￿ent g¢•#¢i iDkTC5t B'hich iiill bt T¢￿￿%￿d w eDth the mI￿l0￿ ofthedwmy. P4bll¢ b¢A¢llt Th¢ TThst¢es that ¢kny h￿ ¢{￿p]I￿ with the thty iti 17 of th aw1"￿ Aa 2011 ￿ bave th lo tl* Clwi ACHIEVEMENTSAND PKRFORMANCE Our Mii$iM aod Grnwth hildrEn with skills 10 break the￿(le of I￿rty within their¢(omwiii

EMPOWERJNG VULNERABLE CHILDREN (EVQ iJGANDA REPORT OV TBE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 202S Bclow the tabk profLks th¢ in the numt¢Tof¢hÈldren s￿n￿orEd and numkrofy)wrs overthe pcmd 21U3 ￿ 2025 gaiDed sllbswitially thrwgh th¢ ¢hw¢h atfkds pm8r8mm¢. Year Year 2￿4 Nullbbcr %lnc Nulljbe NwnEw ofc'hadrttn Spnsor¢d 471 5AIS 447 4.4% 428 Nthnber of Sporfjors 390 s.i% 371 8.8% 341 ChuN"h AppeaL 4.2% 24 lts)path and Infrarfrnttsre DcvelDpment Beyond direct sponsorship.2025 ha5 a tandmuk year foTenhwiti8 th¢ l¢wning ¢rt%itomlleDi ai Si Maiia MU1￿￿4(si MM) Primhry S¢knl. Thcse devel0F￿eMsen5utC thNt¢kn'ldmiore health). fttu55ed on the￿ studies. ￿￿th1o￿ & Ittfra#ruets￿ ConsthKIion 15 V+rll urtder￿￿ on ourmaior Kith and Dintng Hall proircl. Thi5 f4ciiity' is Si8thifLcani for the school, moi'ing food p￿PAt￿lI￿ ￿ amcdern. h1.81enica￿.II0￿rn￿I PToi1di￿$ a d¢di¢a*d sp¢¢ for children ￿ cai and ga¢kr. Wattr Se¢urltv & Hulth: We have 8ucccssfullJ' compktrd the C(Yth¢¢th￿ to the frFvernmetti M'aicr main. ensurinBa ￿lIab￿

nd cltah ii'atrrswpty forth¢ %1￿￿1. To supplm¢nt this. we hai'e proyesscd pl￿$ forWa￿Ha￿.¢SlIng ai thc nurxry

siic. Thcse wojccts SI￿lfI￿tIl. reduce th¢ risk. of ix)n dis¢axs improi¢ th¢ oimll stud¢ni iicllbciDg. lle￿¢h & Proie¢llon'. Though Tcs¢ricicd fvnding. wovided m05quilo n¢ts to Sivjews. a$impl¢ )'¢1 w¢al iti¢tytth¢ion thaL r¢dur¢s ma￿[]8￿ rclatsd absenteeism and pmiccis ¢hitdr¢n health during th¢ nightalloii"iti8 them ￿ sleep iiell. Edu¢atltMwI Fa¢llltits: FolloivRng the coiisiruc1l¢￿ of the N￿Sery. Bllildttig this !'earsov4' the fIn￿ fit-0￿ ￿'1th bespoke fi￿nit￿￿. ¢reatin8 0 nort￿l￿genI1[Onrncllt for ollrviwtt8est karners ￿ bc8iti theireducauonal journei.. Sustainability andCoMm￿n1ty Empowermwt ]n a move knvllTd5 lon84em? 5U5tall￿blIity, the mana8¢m¢ni at Si Matia Mulumba iodE the iDiiiatiNr to Purch￿ ]and for a DEW ¢off¢¢ p]W￿l10n projcci.TosUpp￿thl$exC¢lltptV¢ttfyre. EVC h&veprov￿dth¢rundinBrOrthc¢off¢¢plentsandor8an1C fenili5cr.CWV¢Tin8 the sclLooI kn g¢JKrdc its owi fuwr¢ inwmc. Ihi5 a8ri¢ul¢w￿ initiativ¢ noioniy sllppjrts the financia]ly bui atso serves a5 a model of$vstsinable d¢velopmeniforthe I¢￿ commuwty. The Headma8￿r rsfvlly commiited iothese self4￿laIning1nI11I1I¥¢5Snd$haredrnwry innoi'ative Id￿ during thc Truee 17sii in July 2025. Perfornw¢¢ Aggtnst ObJettlve5 Whik we have mei our CO￿ obiectiv¢s of inGrea6in8 rthMil￿r5 and enhancthg f4¢ilili¢5, th¢ Charity mirtdfulof the clmllenges tn Shiftin8 fundrnising lartdgcspe. Ollrreliance on volunlcer lcd chutrh Spr￿1$ highlight5 onsoittg Leed iodivusify irt¢om¢. Ollr strat¢￿¢ move ￿ hold stxxific fund3 in the UK ar￿ th¢m itt iow.ri3k" accoun1$ (such &$ CCLAI wiu provide a irKomc 5trwi ofiDi¢r¢st ill¢￿4 stM8ihen ourfuwlcial Tesjli¢r￿¢cths￿1￿ w¢ ¢4n meciowabsoJu L¥mmithwhi toourststh￿. Ourvalued Volutheen EVC UgaDda contlDUeS lo k m•n#¢&lAttdnmeniirety by voluDtra5in thc UL Thcwdcdication to fundTai$inK admini5tratiurt manaB¢mew of our$y¢ms i$the b￿[Im)me ofollrotthtion. Withut thcir¢ommitsncni i￿¢ QDd &￿niS¢. th 5iBnifwl irn￿ w¢ hav¢ achieved irt 2025 would not be Ewibic. Pwblit Benefrt Statement EVC ug￿ isdrivcn by aprofound GommitsD¢nt io publi¢ I￿tter11, focusing on the tran&forniaiiv¢ FtyxverofedU￿t10n for the mo vu]n¢r8blc childrcn in Ugawh. By provithti8 access ￿ quality sthoolin& ¢lean w&iernutritionaJ $UpWinAt￿ $ttOllB ethi¢g1 aNI Christi9n valueswe aTe ¢quippin8 C￿.]d[En lo bE¢oMe agents ofpJsiiivechan#¢. Thc wnrributiOD by EVC UBAnd# demonskn¢es Ackarpublie b￿￿ri1 thTDugh improY¢m¢rtts in the livesofthcEC ¢￿.￿renA￿l thc broAd¢r soGr¢ty th¢y will

EMPOWERINC VUi24ERABLECHILDREN (EVQ UGANDA REPORTOF TRE TRUSTEFS FOR THE YEAR KNDED31 DECFMYER FINANaAL REVtEW Th¢ 9rplus for the year £1￿040 12024 £26214) Ic•kng ￿ a ID al tcxrbrs ￿ £338.618 Q024.. £152,578). ThI"s SLEn￿l¢￿[￿0fflh is ￿￿ty1￿t0th2ClW1ty $strJBKdeci5mthtttth its fuNthobJing5. By maitLthinin8aJar8¢r Jrtion of restric￿ f￿nd9 in thc UK s￿lfiG￿llY £107.225 f￿ th"Id SFawthip a1 £51J33 for majty irknure pwojects like the Thts straicgy cnsuresd1ligenismiwdshipof&wfw￿>#￿￿Ms￿￿MiIjw iti-¢cAthtsys¥xra￿￿riSksThtht1e inles￿$UKh0ld1ti&5 iJKome io furthcr the Clwiiics mission w￿"1¢ lyL5Wi￿ fiMls imm¢di#¢¢ty a￿lIab￿ rot trlee to Ugand& [eqU￿&t Co]wqu¢nily, thehl.8hyearswp1o5￿8sknth bAthe kK4MI]a•Daw￿of￿w￿ts￿tknrtha￿I￿IUFI￿0wUAdcT1yIngGI￿ithbk commillncnis. The t￿] ir￿0￿￿ ￿crea￿d b). 30.8fA to £739.789 (2024.. £159.642) dritt by yowih in thr￿8h EVC Chwch 4pptsb t￿￿rI￿d fmm a larye d(fflats"¢￿ incthu d£12.4LI Q024: £19.463)¥Dd•￿I&td GiftAi& tm Aid 15 ￿£50.533 (2024.. £37.404). jddiiiw to th¢ #aL¥feml fLYcbiW •Thl du1￿ the yearall litiwi £IA077 (2024.. £13,344) T￿¢ costs Conlin￿l0 the in￿l]Ulbk w(wk wrxdowfwth¢ C1wity in u81￿. Charittble Eipendithre & Prnittt¥ A of £143.531 wa5 in the y￿11014.. £225.531}. ￿ fvlld ¢bild Finaj fittiti8 (xrtofthe buiidtykl Recciy of£2.0(KJ graoi frcln WibnsloB'VkUs fw.4f￿atoU￿Uta tht thl to th muiMthrml)'. Fund Attoun¢inB opeMion& Rcwicied fi]nds teprescni irKome spxifK WDJXtsCfXtivikneswI￿hlWv¢ tr¢ttÈ4Ddedstr1¢￿Y tn withUKiT Tn￿c$ hatrt 48reed to t￿atrI￿1￿ & thsignated fittrl of£20,lXYJcrea￿ la# vearwrth fOr¢ir¢w￿t￿X¢s wkre ai tine5 in the fuDJr¢ sp)nsotship monies do llot cov¢r lKM)I ftts atsl whith th dLiklr¢n rnay lle¢d xhr¥Jl. This fund was thaivn down on dwiti8 the yeArsryl•tsaLrfttof £1.720tr•up feeswere ￿m￿C￿Ed<￿14.. £ Thi5 Iwsllow bcu repJenislwAout or TnM¢¢5 alxb ]Klu￿ a of£7.rn a5 4 &sigrd fuwj allows the charity ￿ wovith additiwl f children wdo fith awJ¥c5. A W￿dThwn up fLY thi5 in Juty 2025. As of31a D￿￿2015. k4alrsvvtswvB£M61812024.. £151578)Thth i55knvnc•￿ bola￿e$heel(th PB8e 6aJdfidty ththiled A¢crwniln¥ & Re4¢rw Poliry At 31st D&xmber2025 yesents werthehlasf0lkn￿'. Iksignated Fwids {£27.775}.' t￿1￿1¢$ (20.(￿￿1 thol ff¢ w￿lon furd E7.775 FThis Unrutrided Fund$1£142.4351." Tkn fiuwJ5 a￿l￿bI¢ nmDingof thclwity..

UGANDA REPORT OF THE TRUST£FS FOR THE YEAR END£D31 DECVMB£R J2S (approx. £&(M)O ￿ £IO.(m). Th¢cunrDisyplushekl this wti isheld ￿el￿r¢ liqllidthy aftd fuhre Initiatt￿ The5C holdings will b¢ invcsed in CCLAChwi¢i¢s DrrriFIHMI inwest for the Charity's MIS￿￿. Rislt & Going Cottcern The Trua¢¢S h4v¢ ¢44blithd systems b) nthiiw stsawc ar￿ nsk& As EVC is ￿l￿￿￿tr no knh84¢rm fJnwKial P]n¥ for future ptrv)d cjwiry is ccfomitt¢d ￿bUild on thwiiinKd ￿¢¢¢5$ ID 2ff25. fivJ5 comirypuic#ts incluths. CompktiOJb and LauDth rf Kitc1￿ Hlt Follo￿7￿￿ a 5￿C￿5rD1 plw iD 2025 tynd a fuTth¢r pha* h¢dulcd for2026. kKk fonvard wikfotmal oyÉi8 ofth¢pwF￿5e4￿1I1 Dinin8Hallio 2027.Thi5 i5e.Kpe¢¢¢d

be ful￿. (yratiwl irt 2027 ¢nlvKes th l%alth ard learnitt8 fcw of all Building ￿ ujiiiwiirs like ￿ Coifec plantition￿&>1 in 2025 Mtwill Thk GkA¢ly with ￿1￿￿1 k&rshipth idthtify ond fund ift¢om¢ 8¢n¢rnty8 proj￿ts. This rcdx¢s ILW terni ¢kFethth. filltdin8 and focTS a Self4￿trInIn tottknllutiity,. Expansbjn of Spo￿r$b1p. In￿me Dlv¢rshkniwtt & R¢wlitrtc Whik mwNa1￿¢o￿ kn1'-Co￿ i"ohmtter Itd rn￿k1 wil[ coniinue ￿￿￿[OpdlYer$C inceme Stre￿$. IWirnisin8 th¢ [duD￿ frrytt UK- held a5 th¢ CCLAI ￿ wvide 8 stsble sipAlott itslYlhWby: Eth¥ord Fawreit-CknirofTnL*¢5

INDEPENDENT EXAMINER'S REPORT TOTHE TRUSTEES OF EMPOWERING VULNERABLE CIIILDREN IEVCI UGANDA Inilcii¢thdL'III tx4niintr's rtprjrt t(b tlie Irustce& lif F.mp(bMCrinkV Vulrtcruhll f.liililrLn IEVC.l Ukiunilu I'lhc C.(>miiuni'l I rcpon io thc cliarili. iruSi￿S oll cxaiiiiiiaiion of the ll¢coiii)1s ofilii ('ompaiiN for Ilie I'cor cndid I l Dcc£iiikr 2112$ Rc%iNJn¥llJilili¢y lirt￿ i>f reiM)rt As IliL 1'rusiecs ofilie cli4lfiiy }-ou arc rcspoiisiblc for Ilie pr¢￿ra110￿ ￿CO￿lIS iii occordaii￿ iviili Ihc rcqulrei￿Q1lI$ ofihc Cliariiics I tcrM)rt In respc¢i ofni!. ¢.xaminGiion of tho Chanij" s ¥KcoDnts carricd Qui undcr scciion 14.5 of the 21111 A¢1 nnd itt Gon? in8 out m), ¢.rumiiiuiion I h&liC folloi%od Ihc llppli¢able Direcii0115 biji'cn b)- ￿le Clioriij Coinniission undcT scGlion 1451.1iibl ofihc 21111 Aci. Sinc4 ilic C'liiirit! s gpross IJiCOlilL ¢ic¢cdcd £2111.IIIMI vour cY8niiner b¢ a mcint￿r ora bod%. lisi¢d ￿ 5CCliOtI 145 orth¢ 21111 Aci pplituble ift tht UK oiid R¢publi¢ of Ircl4nd IFRS 11111 In pr¢f¥￿il¢¢ io Ilic Accouniiiib and RLwniiiu b!. Chariiics.. Siaiemeiii or l uiidcr51Jiid tho1 this has iK¢ii doiic 11> ordcr for t1￿ accounis 10 proi'ldc a Iruc oiid ltiir i'i¢w i¥iili Ilie Geiiernll) A¢¢cptcd A¢¢ouiiiiiib PruGli¢c ¢ff¢Giii'c for rcportlll8 ￿gInnIng oil or oncr l JaiiullTh' 2111l). I lia%c ¢oiiip1c￿d Di!, exllmsnaiioii. I confimi thai no maiicrshoi'c conic 10 nii ffjll£i)lion in conncciion i%iih ili¢ ¢.wminalion yii'ing iiiccausc acc(TruiitlllLP rccords 14'CTC llol kcpi in r¢Y￿¥1 ef Ilic Coiiiryinl ny reqiiiTcd by bcciioll IHf> ol'ihc 21MI(i A¢i-. or SioiiduTd opplicnblc iii Ihc UK Diid Rcpllbli¢ ofircluiid (FR% 111211. rcwri iu ¢iL4ble u prO￿r uiidrr51nndiii¥ gfilic aGcou1115 10 bc reac1￿d. Tliis report is niadc sol¢l%' lo Ilic CIIllTIII'5 Trusicc& a¥ a bod%. in ￿cOrdance willi Pan 4 of11￿ C'l&iriii¢s (A¢cuiiiiis Rcportsl Iii an 1ndL.￿nde11l l¥aniiJicrfs Rcpon oiid for iio viliL'f PUTPW. 'lo Ili¢ fullc51 ¢.¥liiii ￿Milli¢￿ lai%. I do iioi occ¢pi or assuJnL' rcsrKIAsibilit!' io uiiloiic odicr Ilwn Ili¢ Clillrii) ttiid dic Chtrili'sTn151tcs J$ 4 trt)d%. for ni!. iiork or for Iliis rcport Siilloii Nlttgoji Bk. BFp fcA SiiiiDs A¢couiiiiii¥ & Tllx IIIB Sicphcnsoji Coun. fruxr Road Prior% Bllsinc55 Pjrk Bcdford MK44 3WJ Daic.. Pllgc 6

EMPOWERING VULP4ERABLECEILDIIEN IEVQ UGANDA ATEMEfff OF FINANCIAL AcnvmLS FOR THE YFAR ENDED31 DECEMBER))25 31.1123 Total 31. 1124 INCOMEM)M lknnulions ￿nd legocie5 25114 14&676 17U9 50J33 164AK T&x R¢t￿ll￿d 37,dM 79J54 3&632 31431 33Wi 19.4163 her TrndthsAmiiie5 Jnve$thnts trknest Rccciwed iJ81 137 Totsl Income 339.789 EKn¥DifbiiEO Fxpenththre on rwsnJ%funds 3J42 Choriioble Acirrities 77J55 49a99 161177 119m2 93.155 13314 PT¢¥C 49J9) IA077 ppori Co$fS Othr UK Swpffi C Al64 164 4259 Totsl 127.4 153.749 233A28 i(w 1&683 I￿040 26214 TrBnsfrn btten thn 1&683 Net Th￿veMent IA 65J81 119259 24214 RECONCl￿TK￿li OFFtJF4DS 26J75 49.149 I52￿7$ TOTAL Tri￿D5 CARRIEI) Y)RWARD 142835 27.775 338,618 152578

EMPOWERINC VULNERABLE CHILDRLN IEVQ UC,ANDA BALANCE SIIEET 31 DE(.-EMBER ?01$ 31.12.2 31.12.24 IIL¥iniLd Ni)¢ FIXFJ) A5sFrs C.'III4IU-'N'l' A.￿%1.-1- l)L.bluJ' 11).6311 337.2£P6 111222 157.2?7 .1 utiil LufMTrtit il%%et 35(Tr.LJ26 344.S.S7 Liii.'i )1 I'( )R.S uiii17uiily luuiiiu di1¥ Jlli'r <)n¥ y¥'thi q l)31) 1.475 NUASSErs 3311.cil 11 1 $2.$7 FUNDS ICill.41111 12 142.43 77.()fj4 TOTAL ItvNDs 33X.C>l 11 152,578 1¢ Truslr¢s oGk-1ioiilvd￿ Ihcir rcspoiisibiliiics foT'. oiid ils ii1¥Olfin¥ T¢SOUT¢CS aiid applicaiion of resoiixes. IllLludiD¥ its inctsmc llnd cxp¢ndiiur¢. for lh¥ fsiiiincsal lear. 0ppliG￿1bIQ lo cliarili¢s p￿lWill¥ di¢ir llG¢ouiiis iii arcoidaiKi Ili¢ fiiiaiicilll RLIM)rtiiig Sthrtthrd opplicDbl¢ iii Ihc UK and ￿,pUbliC or Ir¢lond IFRS 11121 Tht Charili is cniiilcd lo c¥cnipiion froni fvll swiuion. audii und¢r th¢ CliariiKs Aci 21111. hoi%ci-er. Ds thr Charii%' 5 8ross incomc ¢.K¢¢¢ds £25 111111. an iiidcpcndciii E.iaiiiiii4iiion is rcquircd aiid lias bccii pcrfomied in a¢¢nrdJRcc ii'iili scriion 14% ofihc Aci. Fortlitnitorc. AGI Th¢ finoiicilll gioi¢inL'nis iv¢r¢ approved M. Ihc Bourd ofTTU51¢C$ and outhoriscd for IYSU¢ Q oil ils bchaIr￿. ii'crc s1￿cd Idiiard Fai¥cill-Cli4iir vf-rrus￿cS CliJi$loplicr R(K>k¢-Trusicc Pag¢ 8

MPOWEIUNG VULNERABLE CHILDREN IEVQ UGANDA NOTLS TO THE FJNANCIALSTATEMENTS 31 DECEMBER 2025 ACCOUNTING POLICIES B9$11 of p￿parIng Ihellnsntlzl Th¢ fiNncial s¢atemcnis of the Charity. whith i5B wbli¢ b¢nefii¢thtity und¢r FRS 102. been PT¢wed in aCCOTdan¢e withth¢ Charities SORP (FRS 102I'Accowitin8 Rcportinu by Chorittes.. Statcnwnt orR¢￿rtim¢￿ded PThclice applicabk 10 Gharilics tparing thcirnccoutms in acc0rdfj￿ wi¢h ￿ fLnan¢iHI Reporting Standawd opplicablc in thc UK and Republic oftreland {FRS 102> lelTeciiv¢ l Janw 20191.. Fuhancial Rep)rtin8 SthndArd 102 Thc FiTranciai Rckffiing Sthndard applicable itt the UK and RepUb1t¢of￿C1anrtfjnd th awiiits Aci 2011. The ruwL¢l￿ Aalemcnts ha%c bttn prepued underth¢ kn'ori£aJ ¢ost ¢onirnuon. TnL8iees hov¢ 4 w$onabk ¢x￿￿tiOn thai the charity hlls adequaic reK)urt￿ tt ¢oniinu¢ itt ope￿10￿11 ¢xi¢n¢¢ for th¢ for¢%¢Abl¢ r￿Ure and th¢wfow th¢f￿￿¢147 $thm¢nts h￿¢ becn wpw¢d on i 8oin$¢ott¢¢rn bA8i Income AII Ulcome 1$ ttcwiscd in the Sta￿￿￿ ofFinaftCL￿ A¢iivilies once th¢ ¢hwity hu ¢niiti¢m¢nt to th¢ fund4 it li probablc that the i￿Om¢ will b¢ rec¢iY¢d, th¢ b¢ mwured teli•bty. Specifi￿11>.. Don￿10￿, FuwJrnlIl￿ & Chlld SwJnwr4hlp: Irt¢ome from general donouws. funthisin$ actiiitiei, llnd chihl sorship io r￿0$￿iled on on 4¢¢n￿lS bmis 7A'hen the fhoritv 18 entl￿ed to th¢ Ibnds. As1￿11¢¢d GiftAid r¢Gknimfd on thestdoniiiw$ is rtcoyts¢d irt th¢ wn¢p¢iiod ¥th¢un&TI)'ing incomc. Where dottauoni ar¢ rttciird fOruS￿lf1¢ PUTPJ% Wond th¢ eurrent f￿ancial )'eor. the portion ofthe donDlion ￿LAtIn¥ 10 th¢ fuiure periryi 1$ rtcownid income in thcwrcni)'cnr. This unearned portion i$ in$teJd ctirried foni'tyd a5 def¢ryed income. o lillbility, on th¢ bJlort¢¢ $h¢¢i. IvluGh r¢pr¢s¢nts thc chority's obli8ation th pmidc th¢ s¢rvi¢¢ irt th¢ ￿bseqUen1 puicd. PmJ¢ct In¢(Nne,' In¢om¢ from mqior donor5 for ￿GIrl¢ pmjects is wcoBrti¢d th¢ charity hm ¢nu1km￿l ¢0 th¢ rund&. anv p¢rfomiJft¢¢ condiuons a¢th¢hed w the Éncom¢ IMr bE¢n met. li 16 pmbobie tha¢ th¢ iKom¢ ii'lll b¢ r¢¢ci¥￿. d th¢ arnouni mca8ured r¢li•bly. Inl¢rnt I￿on￿.. lThicreMon Illl￿5 held on d¢F#xiI 18 uKluded when r¢¢¢ivible andtheunouN¢Jll relwbty. Ex￿n￿lI￿re Liabiliiics OT¢ ag Is Jn u th¢K li a icyl or obliytion Mmmi¢iin8 th¢ ¢horiiy 10 th ¢x￿ndi￿re. it is wobllblc thai b transfer ofttonomic ￿ner115 will ￿ ￿quIrtd in xttlcm¢ni, and the amoyrfof th¢ obli84li¢)n meayur¢d rtliably. Ex￿ndItuT¢ ￿ ￿¢(￿nted foron ￿ axruols b41is. WTh¢n a wi OTB is madc io thoi r¢lai¢s a fiJDtr¢ for ivhi¢h in¢om¢ ha5 t¢en deferred fujl eyKndiiwt 1$ ItCQ8nixd in the ycar th¢ tyTrnsf¢r is mad¢. This cT¢ai¢sat¢mpowi d¢fi¢ilwhi¢h will ￿ cleared inthesllbB¢qUCm fth#nri&l y¢ara5the dcfcTTed in¢om¢ 1$ r¢coyi%d. Thi8rcfle¢ts ismiii8 diffe￿￿¢¢ and a ￿rnan¢￿t dcfKLL Exp¢nditur¢ li cJas$ified under ￿ followin8 main h¢adings Chttrltablticllvltlu.. Th¢8¢aTC costs incurred C￿ the ch￿1￿. 8 prinw¥ o¢1iviu¢s ofpM4dth$ educoiton and supwn io ¢hildr¢th iii U8anda. This Chlld Jponsonhly irwwfen tft UAartda.' to cover th diR¢i edu¢thtionil y'cifue needs of4x)Jiwre41 hildren. PMJt¢i futtdlttg frAfisferred to Uwidx Sw¢ifK lknds d¢$i￿a￿xI proJ￿ts (c.& xhool iftfrL8tru¢iiw¢. $u¢hos nur￿. building. kIl￿n and diDing h411 build5) Athhthbl￿rtjoTh Costs tranrferwed to UgMd•.' prffi'idcd for eK¢nliol adminisu*iii¢ And oprratitinal eo$i¥ Mithin U8and8 dirKdy supportin8 the £hArithbk progr8m$. RalslnE F¥ndJ". ThEse￿￿•r¢ incwrcd in xckin8 donationsaftdw¥rtts, This ill¢lud¢5¢05tSBs￿l￿¢dW,ith fithsiog Support Cosm.. cost5 i￿￿ted in thc mpJw8uwiI nrtd 4thhini51rn¢ion ofthe charity's operaticw ift th¢ UK.

EMPOWERINGVULNERABLECUII￿REN (EVC) iJGANDA NOTES TO THE FINAf4ciAL STATEMENTS 31 DECEMBER DeVekwn￿1 Cfffj¢i Thc Chariry s onl!. withlised assd is As Syl￿ Co#s with the xwisition deielopmeni of thi5 systh fmm An ¢xttrnAJ suwiiuat¢wi4b'sedas wlmthey to 8encr futstT¢wKaic benefit ror the Charity aftd their ec￿ rne￿ thbly. Ajnonl5atsc￿ is proVJ¢d￿ asni&hi-l1￿IWII0Vtrthe lAima￿ life ofthe&w whKh is r¢%ryewed8ntwilly. The ￿liMItrd User￿ ¢co￿niG lif¢ fly thc dthb¢ ¥y#W bts d¢rniu41 tob¢ jyws. AtiKxli#iI￿ ¢ixnrncn¢es WI￿ th¢ als￿beCCanes available fu use. Ta%￿lOn Fwid ￿cOUntIng Ik$1￿•(￿l fynd$ 4r¢ Ib￿ tr¢ Try#tes hTre pJryKx¢. While thy rcmahn ie8AIIy ULv¢wi¢d ¢k b¢ at the TfuswdiKrtm. D¢b¢onand Credl¢orJ Debton.. DelMoTre at ro•tyJnL leusiy pYOVNi￿ fordwFthI de￿. Thi$iKIth incom¢ such as Gift Aid ￿£t1vab￿￿ bML' iolern Tec¢ivabl¢. motsiu 0￿1￿• M th¢ )'ear - Pr¢ptrm¢ttts w¢ al fcrf n'i¢rt ￿¢¢114 in •futsre ac<ouMin8 period. Cr£illiors.' C￿]1￿[% are rtCo8n1￿ thc Ch￿"ty Iw • obligau￿ tr5uhin¥ fr¢Jm a pw ￿'ent thai will obabh. ih a vwufer a thi￿ F4vf.%. •1 tt¢ ofthiiwl￿ ￿ bc reliobJJ'. 41T¢ fKfflUtIty r¢co8niKd ￿ thewxthAcM thii i￿h￿l ¢xp¢MM fty wii¢a T¢c¢iiYd iwi Q￿ye¢p￿d r•r y¢w-¢nd. W¢rr¢d I￿OMe. D¢f¢ff¢d r¢w¢xnts ft(¢iird in of th¢ ¢hority' IKcoming ¢n¢1￿￿ 10 ih¢ in¢ome. This ￿￿lud¢S Ipw￿￿1P F•d ill*l%xrtt h. ￿T￿th. D¢ferr¢d ittome is re]tAged Ststemeni ofFinanci&l Aciiiitiu ify in bxcffts ¢￿1thd to thc in¢￿Tre. C•sh Cmh Eq￿￿¢￿tr Cash 4ryJ ¢ash esw1li￿￿ts IrKI￿ ¢ash in hart thp)5its beld fwith P•Dks. wm hI￿ry liguid In￿Mments with Finand￿ Iminuiie Thc charity h8s fjnattial Asxts and rJn•Xi￿ liabilities i¢a kithl (wbfy 48 bAsiG inthmiw. BMIG fuwi NET INCOMVIEXPENDITURE) 31.11 31.1124 105 Pyio

EMPOWERING VULNERABLE CHILDREN IEVQ UGANDA NOTLS TO THE FINAP4CIAL STATEMENTS 31 DECEMBER 2rts Explanatlrffi rf Independmt Exwnlnatlon Costs: The 2025 acco￿ts kni'e teen prepllrcd on an ar￿n￿￿ with FRS 102. FOllo￿lTh8 the ap￿lt￿￿nI ofsunas Aceountsng & T&¥ as thc Chariri s Independeni Examiners dvrin8 the y¢ar. a f¢e of£i,050 12024.. £Nil) hasbeLm reCo￿ls¢d in ¢he SthtenKni of Fi￿a￿lI1 Aciivitie5 for hndcrKndentoumillation and 8K(wnlallGy s¢Th'ir¢s. In rAior years (2024 and 2023) wofessin81 services wcre provided th a pro itho basis by th¢ previous examiner. Tr Truslcc5 wish 10 ff¢wd th¢ir ￿titude for thi sUp￿)[l llt¢ ¢urr¢M )'ear'$ ewndihuE th¢ movo tOBfuJly commcreialaTran8erni SUPtM jnGTca5LxlwF￿llll8 rrquitEm¢nts of theclwriiy. TRUSTELS. REMIJF4ERATION AND BENEFITS Th¢r¢ ￿*￿¢ no 1rn5tLw' rnunerntrtht ￿ oth¢r fly th yur cnded 31 D￿U￿ber202j I￿r for the y¢tr 31 D¢c¢mb¢r2024 TtUSi¢es' CxF¢￿e forthcyeor ended 31 Decemter 2025 31.J12S 31.12.24 2A37 iJsi 160 2233 IZl0 Other 3.948 Page 11

E￿IP0￿E1u￿C VULP4ERABLECllILDREN (EVQ iYGANDA NOTLSTO IIIE FINANCIAL￿ATEmE￿TS 31 DECEMBER 2rt8 COMPARATIVLS FOR THESTATKMENTOF FINANCIAL AcrivrnFS 31.12.24 Total dj Restricied 27J41 37.404 l36(*&5 164.006 37.404 38.632 Prtsieet [r￿￿￿e Gr￿¢$ 375 19.463 Imvesimeiits Interest Received 137 Total Income 77.970 175.297 259.642 3.542 Charithble Aeftviii¢ 112.126 119.032 23.155 13J44 S¥ppori Co¥L% 4.259 4.259 Totsl Expen(Mture 33574 (331) (6A29) 26.214 {21.97l) 15.¢J55 Net tnovement ID ￿nds 603 REcof4CIUATiof4 OVFLi4DS 65.451 •10913 X26J64 26 152 49 149 ￿7¥ P•F 12

EMPOWERING VULF4ERABLE CHILDREN IEVQ UGANDA NOTES TO THE FINANCIAL STATEMENTS 3J DKCEMBER 201$ 5. DONATIONS FU14DRAISING & SPONSOILSHIP 31.1125 Total Toiaj 146fi76 146.676 25,814 13&663 27J41 Church Appeals 25314 T￿al 23.814 146 676 172 490 & PROJECTS ReSiTh*¢d 31.1114 rufftd Deli￿£d T•tal Nursery furnit￿. St Mat41 Mu]wnl Kitchen R4xxn St Maiia MulUm￿. Mu5qilito Nets.St mat￿ Mulumba Cotlee tertjiiser St Malia Mulumba Mattres%e$ Si Matia MuEumbts Nurs¢ry Budding St Matia Muknb8 BUild￿B & R¢pair5 Si Matia Mujumba Cabling & GUtterry￿ St Mat¥ 7J21 41.(MJ) 978 7J21 41.000 978 140 120 120 70.(KK 19.976 3.IFJ 49.S59 49.559 93.15S 7. SVPPORT COSTS JI.IL25 31.12.24 To¢ Tot Bank ch T¢kphoT Posts8e pruiting 2￿j siationcry Computllw G05t5 Amortisui ]Thsura￿"E Vohmt¢¢r R#OgnrtK￿ & App￿]￿tIon I￿p¢n(k￿ EJWninal￿ orAcc￿nls 125 123 2.557 440 1.200 557 112 i.oso 161 2293 465 P88e 13

EMPOWERING VULNERABLE CHILDRET4 {EVQ UGANDA NOTLS TO THE FINANCIALSTATEMENTS 31 DECEMBER 2014 & INTANGIBLE ASSET SCHEDULE Dul¥lwse D¢vty.lo￿¢rtl 31.12.25 Ctsit #t l•t 21)2q 3,600 Ad(knIKJJi4 DtsiMwaLs Coit #t 31•t Dt¢tmb¢r 2021 3.600 Acc￿￿￿1￿ted Amortlxmtton ttt Ixt 2021 C.hui8r lor lh¢ y¢ur E￿n)ulat¢￿ on DisrThul AccumylAted De1)￿Cl#tIOn At Jl%t D¢t¢mbLr 2025 I(KKI 2,000 2.000 Net Book #t 31¥t D¢¢¢mb¢r 202 Net Book Vslue At 31yt D¢¢¢mb¢r 2024 2.8C 9. DEBTORS 11.12.24 T￿lrI1 Tox r¢¢Jthim8 HMIIC hikj %rX)ny0rs￿p in¥iime Bllnk Ini¥r¥'¥i Un#Liihoriwd trM#¥lK)n r¢¢uvery 9.441 Joo 47 312 io 111 CREDITOKS JJ.1124 3 1.12.24 Tol Tu¢AI Amounts Nllne due vAthln one yer Deferred Income AeeruaLs and other knbilities 12,891 1,078 16,154 13,969 Amounts f8lllng due •fter MO￿ than one year Deferred Income S,939 1.475 The Deferred lrteom¢ r￿r￿sents donntsons rtteived from sponsors for ¢du￿ttOn of ¢hildM forsprtific fu￿￿¢ periods in accordance with Charities SOIiP FRS 102 thes¢ donatlOlL5 Ke T￿ognISed in the period to ivhich they rdate. DonAtions eived in advance for future periods of eAucation Are therfore deferred. Page 14

EMPOWERING VULNERABLE CHILDREN {EVQ UGANDA r40TVS TO THE FJNANCL4L STATLMENTS 31 DECEMBER 2014 IIANALYSIS OF T4ET ASSETS UnN¥iridL fund liesiricloj 31.12.25 rundj 1.6 19J30 121583 (1.078) Curr¢ni Alias - DebioTS Cash 27.775 186.938 (11891) (5.939) CrdilOtI'. amounli rDl1￿￿dUC IVjL]llnont y<llr Credilori.. &ll￿￿nI1 fnlkn8duc after oneye4r 1ts.9691 15,9391 Nct AsicLI J42435 168408 338 618 Ruirl¢¢ Jl.12.24 rynJ¥ Inlwybl¢A¥sdi CurTonl Ai*s 20CQ 9.782 64.513 (41) r)¢bior8 Caxh Crethlorn.. wunii f#Mm8du¢ wiihinont yL¥r CT¢dilori'. Amowiij fAll￿$d￿¢ ofter 0￿¢Y 10,222 157,227 116,1961 IL4751 26J75 66J39 (16.155) (1.475) N¢i AA•¢t• 77.054 26.375 49.149 152,578 P4e 13

KMPOWEIUNC VULNERABLECHILDREN (EVQ UGANDA OTES TO THE FINANc￿LSTATEMENTs 31 DECEMBER 20Lq 11 MOVEMENTS IN FUNDS Net movement Trangte l)etween At 3X.12.2. At l.l.25 ISnrr3¢rlcled thnds tiei*r&l ruts BUr￿ry fund Provision Futil￿. F¢¥ incrcas¥$ 77.054 fiJ75 X).(KK) 103.429 (18fj83) 85.464 17Q210 Re8trl¢ttd Chikl s￿￿orsh Clwriry Svl UP e4uipment Dalahw¥e Fund Mthquito Nets Fund Nurseiy Kiich¢tVDinw)B l.IJJ Valer Harvestin WulL'r co1￿¢Cli￿1 CotT¢¢ Pkn¢¥ matsrL￿%5es Sityll. W¢lfare & Recognition Fund 34_7 71_ry6 i.tXKTr 4x7 (1.850) 24.143 513 1.4)50 14J(X> L250 13.1 $1,833 ISIKJ 5(X> d9.149 100.576 IS2.4?8 186 040 338.6A8 N¢bl i)x)v¢ment futmls irKIuLled in the or¢ 4$ fourw.. Incoinu R¢sLxJre¢$ Rtsourtys F%Trnded Movement Unrostrteted C¥n¥ral fut BursuLy TruThJ Provi8KwA Future FLL ti)¢r¢ases I IOJ59 {2A295) 111.759 2A295 R¢¥trlc¢¢d thnd8 Child SFKrnmh4) Dath Bas¢ Fun ILtsqUilO Nets 148fi51 {77JSS) 1.405 5.471 t55.143 (978> (7.3?1) (41.OtK)) IL8501 KLtLhc￿DIr￿ns Iloll V)ILr Lonrtection Coffee PJonL8 Muttrcssex statl"WeJfare & Re¢owthion Fund 1S(M) (140) (IfA)) (5(X)I 22&030 127.454 l(Q576 TOTALFVF4D$ 33Y.789 153.749 186.040 Pag¢ 16

EMPOWEIUNG VULNERABLE CHILDREP4 IEVQ UCAT4DA NOTFS TO THE FINANCIAL STATEMENTS 31 DECEMBER 2014 11 MOVEMEf4TS tr4 FUNDS (CONTINUED) C.ornpaTrtive$ hr movement ITh . Nei Al 1.1.24

1.12.24 1SnTtJtrlcted thnd Ge￿r￿1 fund Bursdry fund Provisi)n FutWL" tec incr¢JsLb 65.451 33J74 6J75 {6.￿￿5) (21.971 4375 33,Qh13 I￿,065 103.429 Restrtcted thn 13.197 40,913 6.8291 49.149 TOTAL FIJNDS 126J64 26214 152.$78 N#t mov¢m¥nt in tunds tor ihe InLomllig R¥$Dur¥¢$ RL'souf¢¢s MovemeTht Unrestrfcted ￿￿￿% CJetwuI fwid Bursary Fund Pr￿10￿ F￿Vre fe¢ llKr¢iisc5 77.970 6J75 (44.396) 33.574 375 16.Yb) 5L302 84,345 Rextrkted Lhiid Sp(K￿L￿Sh DJ¢JbJs¢ Fund Mosquito Nei% Fu￿1 Nursery. Kitch¢n /Dining 13&433 2.880 250 30.544 3.1 (111126) (7(L(KlO) 139N561 175.297 181126 148291 To￿1 Fw 26 (233.428) ￿14 P4B¢ 17

EMPOWERING VULNEIIABLE ClItLDREN (EVQ UCANDA 31 DECEf•lBER 2￿fj 11 MOVEMENTS IN FUNDS ICONnNUED) Al 1.124 [￿# Ji.IZ25 Uttr¢•trt¢¢d lknthd• Ge￿ra] fund BursAry provisi< Futtwc feg increase8 65.451 117.638 7.775 {fi9(kS) (40.654) IX435 7.775 I￿9)7 170.2 RvBtrlcted fiLndJ Chld gp(Ubstrship L'hariiy Set up STX)rts equipmenl DJlJbas Mo$ouito Nets Nurscry KitchenlDulu￿ Hall Wkier Harv¢siin8 Waier C{x￿￿eLie Coffce Pl&nts Mattrtxges StatTWe]fare & R¢￿￿1]{￿ fund 3.154 6.468 (2.1180) 513 15.147 14.500 737 (41￿￿} 27.333 2￿9 i(Ll 54833 sf 747 31748 TOTAL FUNDS 126J64 212254 338ffj18 N¢t m¢)veme￿ ITh fcr the abch Res) (5 Py18

EMPOWERING VULNERABLE CHILDREN (EVQ UCA14DA rioTLS TO THE FllNANC￿L STATEMENTS 31 DECEMBER 2025 13. RELATED PARTY DISCLOSURL8 There weteno otherrellltrdpsrty trnDSllGtIO￿%TCq￿jD8dl￿lO$Utr fortheyeBr enthl 31% D￿e￿ttr202s. Pw19

EMPOWEIUNGVULNERABIECHILDREN ￿V￿ UGANDA NOTLS TOThE FINANCIAL STATEhlEP4TS 31 DECEMBER 13. DETAILED sfATEMENT ruD4 DonAtions aiml ieu¢$ 287256 SOJ33 Z.(K)O 222238 37.404 Orntt¢ Told Incom1￿ r••ourre• Other tr&dir¥A lettr￿le1 3J48 3.542 Equlpnht Proio¢t ooits Chlw ip¢knW4¥h Tol 106 49.S99 77JSS 127.060 93.133 119U32 212283 Co•1¥ Mana8ement Ll8•nd• 4drnln4•lr•Won 16.077 112 soo 13.344 lurti••¢ P•¢o#nil￿th Ik AppI•¢ill¢￿￿l 8i•ITWollkn a ￿¢?9￿1￿•￿ Pund Fsink ChNrw 140 1,937 HumAn Re￿￿¢¢1 123 2.SS7 440 3.120 ioi 2293 Poit•i• •nd Dt•WoTr•ry 2.854 Gov¢rnn¢¢ 557 1.050 465 'rotA re¥our¥v• expended 153.749 N•t l o¥pondi¢ur• I ￿n￿rn• 186 040 214 This pn8e d￿S n( form rArt of the *1•ieiiient%.