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 Chri*iao 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¢ $¢w*d ￿ buii¢t a kltrh¢rt*￿d1nin8 hdil.duc ￿f￿pktlon in 2027.
New talen¢ed volurfetrs
DwinB the >earmany J2cw tslethtsd 74)lunfrers were ttn]i*d kn help thvejop our WO￿ JD Kvcral kcy areas. T]w eontijw 10 re¢¢iv¢ ¢w
r￿[ sllpr￿ and traini￿ wheh Dtrid Mi*hdl ioill¢d th¢ B￿d of Tnmws in 2025 and is T¢4wibk for IT Sys¢¢m$ &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¢a*meni 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 RLi*I
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 thIs*esL￿ l&b May 2014 Yc8i5tud
Ch*ity Ct*nmi55ico rn8th AuBL¥I2014.
R¢<rnltment attd appoihtsDtttt of truaees
Try wive ¢opi¢$ ofkq docum¢N$3Dd thejr rok$4ry1rwsftsiliiics al
OBJECTIVES AND ACTivrnLS
Objtrtivcs aim
The prrn'miion or teliefofpw itt U8￿ by povvlllig in artvur ch8rities, or other
Significant xtiiities
w¢ h8v¢ y¢wd to thc Chuity ￿thi1c t*nefii and r¢li¢f of pjw for ihe pubtie
In 2025. a ko. foGus stra*gK ofttttrthl By PToJfc4 0￿] spJnsorship fwttds irt the UK
w¢ rnitigat¢ OpErnM￿l rjsks in U8**la will E¢ dmi8h knrf55k. UK iwed Inves￿ent g¢•#¢i
iDkTC5t B'hich iiill bt T¢￿￿%￿d w eDth the mI￿l0￿ ofthedwmy.
P4bll¢ b¢A¢llt
Th¢ TThst¢es that ¢kny h￿* ¢{￿p]I￿ with the thty iti 17 of th aw1"￿ Aa 2011 ￿ bave th* lo tl* Clwi
ACHIEVEMENTSAND PKRFORMANCE
Our Mii$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 Tru*ee 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 $strJ*BKdeci5mthtttth its fuNthobJing5. By maitLthinin8aJar8¢r
Jrtion of restric￿ f￿nd9 in thc UK s￿lfiG￿llY £107.225 f￿ th"Id SFawthip a*1 £51J33 for majty irknure pwojects like the
Thts straicgy cnsuresd1ligenismiwdshipof&wfw￿>#￿￿Ms￿￿MiIjw iti-¢cAthtsys¥xra￿￿riSksThtht1e inles￿$UKh0ld1ti&5
iJKome io furthcr the Clwiiics mission w￿"1¢ lyL5Wi￿ fiM*ls imm¢di#¢¢ty a￿lIab￿ rot trle*e 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) dri*tt 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 muiMth*r*ml)'.
Fund Attoun¢inB
opeMion& Rcwicied fi]nds teprescni irKome spxifK WDJXtsCfXtivikneswI￿hlWv¢ tr*¢ttÈ4*Ddedstr1¢￿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 &sigr*d 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)T*hth 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￿ H*lt 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 fo*cTS 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 ￿ w*vide 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$th*nts
trknest Rccciwed
iJ81
137
Totsl Income
339.789
EKn¥DifbiiEO
Fxpenththre on rwsnJ%funds
3J42
Choriioble Acirrities
77J55
49a99
161177
119m2
93.155
13314
PT¢¥C
49J9)
IA077
ppori Co$fS
Othr UK Swpffi C
Al64
164
4259
Totsl
127.4
153.749
233A28
i(w
1&683
I￿040
26214
TrBnsfrn btt**en 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 $th*m¢nts h￿¢ becn wpw¢d on i 8oin$¢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$ rtcowni*d
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¢. $u¢hos nur￿.
building. kI*l￿n and diDing h411 build5)
Athhthbl￿rtjoTh Costs tranrferwed to UgMd•.' prffi'idcd for eK¢nliol adminisu*iii¢ And oprratitinal
eo$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 proV*J¢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¢*rniu*41 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.. DelMoTr*e 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 ￿¢¢11*4 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 tr*M#¥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 ye*r
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<ls
Child sJx)ns(xsliip
Chwty set up
Sports eqlli￿ne1
D¥labkt$i Fund
M05quiio Neis fun
Nursery
Kit¢lieTVDining Hall
3.154
26J07
4.748
2.880
250
139.456)
3,19)
(1880)
26259
iOJKK>
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$ouito Nets
Nurscry
KitchenlDulu￿ Hall
Wkier Harv¢siin8
Waier C{x￿￿eLie
Coffce Pl&nts
Mattrtxges
StatTWe]fare & R¢￿￿1]{￿ fund
3.154
6.468
(2.1180)
513
15.147
14.500
737
(41￿￿}
27.333
2￿9
i(Ll
54833
sf
747
31748
TOTAL FUNDS
126J64
212254
338ffj18
N¢t m¢)veme￿ ITh fcr the abch*
Res<xwces
Expetyjed
Uthrestrlcted
fJertor#l fuT
188329
7.775
(7Q691)
117.
Future fee increase$
(6.
77.597)
Reytritted
Chikl s[￿sc￿lp
Database
Mosquilo Nets
Nursery
Kitchen /Dining Hall
WaLer 14arniestu
Woter C(*ll￿et¥
Co(fg¢ P￿nIS
Matsresses
sthrf Welfttre & Recc8nitiw Futhj
287.084
{189.481)
1.715
(978)
(77.321)
(41.(KKb)
737
14&3
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31 DECEMBER 2025
13. RELATED PARTY DISCLOSURL8
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