NETWORK 18CM NETWORK A Charitable Incorporated Organisation Charlty Registralion Number: 1182514 Report and Financial Statements For the perlod 1 January 2025 - 31 December 2025 IBCM NETWORK Report and Financial Slatements Contents dep•nd•nt Exanlnefs Report to tho Trust••s stat•nw￿ of Flnanclal A¢Uvlllo0 11 B•lanc• Sh•¢t 12 Not•s to the Flnanclal Stat•nonl8 13 2 IPaE¥ IBCM NETWORK Legal & Administralive InfornMtion For the period ended 31 December 2025 Charlty narn• IBCM Netwc#* Governlng Document IBCM Net*fjrk was registered as a tharitable incorporated organisatron {CIO) by the Charity Commiss*)n for England and Wales on 18 ma￿ 2019. and came Into being by that act. Its govemirKJ ￿￿ent is based ￿ the Chwty ComrrissM)n's model c(¥)stilLrtion for a 'Foundation' type of CIO. with a bmited nunkn of rrKKIrfKatwMs to refte¢l the CIO'S stslus as a charity that alvances Christwity w) accordan￿ with the object Specifi￿ in its c4¥nstitution. The CIO vtas lormed to take over the th of the Intemational Brethren Conferences on Mission {18CM), whth, beiween 1993 and 2019. (yrated on an Infom￿1, ad IMX basis to arrange intematiorkil o)nferen￿5 Charlty Reglslralkn N 1182514 Prfnclpal Addrws 78 Muir Strrt Lan*$hire. ML11BN. UK TTr￿ts The trustees served durng the ￿a￿[al year of the ￿port andlor up to the dale of Ihis report were (wilh tsir country of resMlen¢e)'. Mulugets Ashw Ende$h￿ (Ethioixa). since 27 May 2025 Jcd Andrew Hemandez (USA) ()Jwrteros {W'na) Pder Tan {M*ia), siTh> 27 May 2025 Abfaham TtrK*lW IlrKJia) Koy ManageThnt Personn Those t￿on$ ha¥w weSkN)nSib￿ty tr controlling, directing, *KI ￿annIng the &li¥i*s of the charity, andlor having swthant reskN)nsibilty for the daY-l￿daY runrmng of the charty. are Ihe Iwst￿S for Ihe time b&"n9. and in addrlion, Dr. Day￿ Smih in his execulNe catA• as Intemational Director of the charity his departure in November 2025. Bankers Barclays B*k pk 31 Page IBCM NETWORK Rèport of the TA￿te•S For the period ended 31 December 2025 The trustees subrrit thw report and fin￿la1 Statem￿ IBCM Netwth* chaiilf or"IBCMN'> for the pe￿d 1 JaNary 2025 to 31 December 2025. The trustee5 have *Jopled the provisions of Accwnting and Reporbng by Chwilies. St*mt of Recommended Practice appltsbbe to charities preparing ther xcounts vi accordan￿ with the Finan(aal RewrbThJ Standard applKable in the UK and Republtc of I￿land (FRS 102) leffthe 1 January 20191. 1.1 Th8 Governing Document The goveming document is a CIO Y￿nd￿lon. constittth {based on the Charity Commission's model text). which came into for￿ with the CIO'S registratKJn wrth the Charity Com￿￿$S1On for England and Wales on 18 March 2019. The dwrty was fOrn￿d to take IW and managerial ￿￿￿)nsIbl1ty for the work of what had until then been ￿ 1nfofft￿I irtemational grt)w Init￿llY lon￿d in 1991 to aThange global conferences for national leadws in the ChrK8tian Brethren movement, a net•*DTk of. now, some 40.000 IT￿dent &￿￿gelical cryegakn kj be lowNJ in at I￿st 160 countrw li the wortd. 1.2 TnJst••s ille the charity was fmned within th8 charty jurisd￿ttr)n ol EThJland and Wales, charrlable work for which rt is responsible is i1￿ ghthl n reach. trustee necessarily be representative of the woth worthtde, so f* as is p)s&ble within a small trt)ard of trustees. but also taknng &ccwnt of the need trustees to be famili* wrth the charity system in England and W*s. Tt conts'nue to make suitable appointm&nts to athieve the necessary ge0wap￿ and skill ￿k¥eSentation", this accounts for chaftges in Ihe cornpo￿ of Ihe tMHd of trustees Sin￿ the ctsity's establlshrr￿tL The numbw oftrustees must tr* Mt less than three. and there is no ￿rnIL The Irustees envisage that, nonnally, the charty will operate w￿h a nuth in the lange of 7 to 10. The fitst chty trustees were appomtted for varying of years. as specified in the ojnslitubon, to prO￿e satisfactory rotation of new appowfftnts. Further charity trustees a￿ appointed for a te￿ of three years by resolut￿ passed by a rrHjonty ol the trustees. Wllh iwo r￿ lJuste8s ioiniw. the ￿a￿d cx)ntwiues to aim at achieving the alx)Ve-rnen￿ned range. As permilled by the constitut￿. meeiings (A Iwstees are necessarity conducted by electronr means. except to Ihe extent that they can ￿My1a￿ #i person at events orgar￿sed ty the chanty. The Inductkn proc•ss winled trustee Convi￿ • niitBI *ryth the existing trustees, to allowthe latterto explain the background and evolulK)n ofthe ac1rrfit￿. as well as expe¢led future developnwts. Those appointed norrrolty prKY fanitharly with the xbviti'es of thp ch*ity. InfOrn￿tion wovMYed to joining trustees ncludes.. The Trustee Mar￿91, wPi¢h incluts a f>)py of the C￿SlItutI￿". copies of the ￿st recent ft￿1￿9 and fir￿Cial statements,. directi￿ to the Charity CorNYi￿'S Wn￿. 'The Essential TNstee' (CC3) on the Corywr¥53w)n's websrte." • dirtion to relevant guKlano tr￿n the Ct• ComrrwssK)n ￿ public benefft. particulaty that relating to Wb1￿ I)￿6r￿ and Ihe thanceffert of rdgion (also available the Commission's websrte).. l*frttFface induction wilh the thawrvBn andlor other trustees the Intemational Dir￿10T. 4 | Pd￿t IJ Rlsk knagomort The main heads of risk wisir#J from rx in the coutse of th8 aA1vit￿S of the chwity arn: fmanclal: the chanty is depwKknt sol¥w on iKome fr(¥n Ipes charged for Major events. grants from other ¢haritres across the Y￿r1d whth we interested in the succes5 of IBCM'S xb¥itses arml *rKk, arthy donatK)ns from indNidu* personal fourKlatK)n5 (again. Ihose wAh an interest in the athit*s). As is usual in tt* c4>nnectKsn 0f￿ngWatiOnS which are served, the truslees have the expectatw￿ cC¥ffider￿ that tt* Lord *ryll provmje the financial needs oflhe thaTity to tr* oxtent that he intends. Tr tNstees we nevertrseless pnjdent not to incw fina￿la1 oblig*rons they ￿ not ha¥8 a rfrasonab￿ expectation of liThJ: they make ap￿￿￿all￿$ to foundations in good time for foThYard l￿dIng, teff the programme of aclNilies arthj to the resowces exp*d to be availabb. pornonal: staff, p*ul¥ty. and trustees. as r￿s￿Y. frequenty travel lo a range of (xwnl￿s to accomplish the wrFrf)ses ol the chty. They a￿ required to ensure thal vaccinatr￿S and inoculations the pthlar (￿nty to be vi8ttd are up to date and are enjoined to take reasonable care al all Itn￿. espe¢iaMy knut road tr￿S￿)rt, which is a frequent source of risk in many cthmtries. though tlw canmt ahYay$. wilh diplomaoy, ulate risks of this kind. Charity Commission {2017); have established a code of conduct for skff arml trustees wlHch applies especialty to travel: and have adopted a safeguarding f#*y a policy for the p￿￿CtIOn of all wtth whom the charity comes into ttyough its wThk. 2.1 ObJ•¢l The obi8¢t ofthe charity is'to att¥arKe Ihe ChrBliw laith fiy tr* wbk knefrt in *¢xrdanc• with the Statement of behefs . . . wth pathular W lo the lrfe mission Oft￿ churches of the Open OT Christian Brethren nKJvement in the Unrted K￿￿￿orn and as the ch¥ity trustees may from time to time think fit. 2.2 Stratagy and A￿¥111?* At presenl the ch*ity seeks to furlher its obJerA ty streryO￿l￿j Ihe retwork of ChI￿lIan Brethren Cong￿a￿.0ns worldwide. Summary detals ofvthth have t*en given in se¢IN￿ 1.1 above. As with the woth of Intemational Brethren Conferences on M￿lDn s￿ce 1993. whtch the Charity has taken over, it Iherefore ams to Strengt￿ connection across the global netth of¢hurclEs, to encourage local (x￿gregatIOnS through encowaging nattonal knjers aftd other key TK)F*ers, to strengthen leaders and encourage training for therry to frdcikntate outreach (induding uoss-culbjral missM)n) fr(ffi the neiworf( of Churc1￿ both will￿n particular countries and bdween countss. and to improve comunicalion 'IBCM Nelwork exists to servè the lntematN￿al Brethren community through: EnC(￿ra￿n9 thL cOnn￿ling worlth•4h*' I)￿ticalY, it dces this.. through a quadrennial global ¢(thrence. the ￿ ofwhich was hekl in Kuala LuThwr. Pklaysia, *) June 2023. conference is Fknned for 2027. by encouragwlg similar regional conferences aurtss the world at Inte￿alS. The existirKJ regional activbtses linked to18CM aE: 5 | Page IBCM Hispano (Spanish-spe*ing o)untries) Afrran Brethren Churches Nelwoth {forTrwty PanAkn Brethren Conference on MissK)n) Partnets In The Harvest cOnfere￿e (Asi&Pacffic) Portuguese Regional Conference (Brethren Clwrches in P(¥biguese Speakiffj c￿nbies) Caribbean Brethren Assemblies CimferwKe IBCM Neiwofk Europe Conferen IBCM Europe Youth Conleren These borf￿ are legaly vidependent of IBCM Net*wk *KI responsible forfvnding their respective ivities. The bodies recogThze that Iheir activilies were oib3inally sttmufated through IBCM global ia)nferences and are encouraged to continue a$s￿la￿ with IBCM Network. through encouraging the establislrn developr￿Tr( wrfj wort oltraming operats'ons in a wide range of countries, the Brethren Training Netsy￿k operates as part of IBCM Netwo￿. vthtth eno)urages tTaining actriities that are beirrfj devebped. in East Afrtca, India. arKI Southeast Asi4 by the Australian College of Chrislian Studies (ACCSI. seeking to improve conYnunicatKM and mutEHI kn￿￿edge across Ihe nThiement of churches. and belween Countries. by woviding relevant information. ar•J also by calling attenbon to wticular needs ¥Ahfft. tx OfCon(￿ to whth are immediate or novel. Dumg the year covwed by this rewt, tt* fOlk￿￿j Xtivit￿S and iniiiatNes took place: Preparation for the nexl global coTrfe￿. IBCM9 to be hekl in Rwanda in June 2027. Over 14 countries were visited. Various nalional or regional conferences TAere eno)uraged p•ts'cipated in. • Administrative. proff#)tKrfwl. aTh1 c4)nThinK*tKA) supsxirt vas wtr4MJed ts the preparalion of severa regiona conferences. IBCM Nehv(vk Aop conlwiues to be devek)ped and used for workfrw*Je com￿￿n￿tron and as a Speci￿ communu1￿ tool at reg&￿81 aFMI global conferences. The Go Discipl8 project has been developing under Ihe leadership of the Intemation81 Director. SUPFQrted by a team from drfferent rns of the workj who are writiThJ and producng disopleship matenals. ¥hN¢h are also trangated nto a n¢mknr of language5. The Intematbjnal TrainirvJ Prw. a 0)Ilab)￿tr)n bet**en IBCM Nehvork and Auslrallan College of Christian Studies (ACCS), has supported theologcal trainng in seven Countr￿.. Zambia. Kenya, Ethiopia, Uwda. Rwarrtla. Malaysia. and the Philippnes. Meetings of global youth ambassadors were hehj regularfy throughout the year. Meetings with natK>nal youth netwo￿ We￿ I￿j in several rnuntrps, indudiffj the Democr* Republrc of Congo {DRC) and P￿jgaI. To rrtd the objective of faCi￿ati￿j comFrwnicakn"on within the Brethren netsvork worlth*KIe. communicaltons were ¢ircul*ed thrO￿h the website and other eIthn￿ Means. The trustees believe that the work descni)ed cannot be rnaintain6d on the scale required Tmthout maintsining a pennanent intern*hMal staff and gradualty increasing the tin* wh￿h tt)ey can ¢omm5t to work as funding permits. Part of their r(Ae is to work wilh ne1w0￿S of vokjnteers from different countries, so as lo encourage them and to develop *b¥iti"es of the sort list&J above. The staff is small. compmising an Iniemational Director based in Austral￿ WIK) worked 2.5 days a week until his departure in November. an Administrator based in Itaty fv114iff* until her departure in December. and a m.time FInar￿ Officer based in Scotland who rerroins actr￿. The trustees believe that IBCM'S work will continue to depeThJ ￿ wwut from a WKle range of volunteers across the World, but recognize that p￿ent staff is akn essent 61 Pag¢ 2.3 p￿1¢ b•n•fft The charty provides public benefft ty advarttng Chiistianty by slrengthening a wovldwNJe netsvork of local congregalions, particularly by encouragiThJ and seekw¥J to improve Ihe quality of national and IcKal leadership. Not onty is public t)enefft given 7*there elYeclNe Chrtstian experience a￿1 prncb.ce 15 encouraged lthus raising the 0¥8rall quabty of lrfe for many people those interact with}. but, ag has been the case throUgh￿t Chrislian twstory. kKAI ¢ongregatKm$ and wider Christian netWo￿S a key civil instsbjtsons in relet and de¥e￿pr￿t in many countiies ￿0$$ the Mvld. and in others make often unseen and unvalued contribut￿)nS lo qu* of life in k¢al communi1￿. The charity's work with key leaders and activists en¢oLrages ihetr effectiveness in Ihw roles in these congregations and ne￿th5. As resources pemN( rel￿1$ alSof￿*1ated inc(wnlrwwt*re Biethm churches are affltcted by natural disasters. The trustees rwnize their duty vnder Eryhsh aThl lthv to have ward to the Charity C(KnmIss￿n's guhjance on the wblrc benefit whth charities must 9Ne rf their ￿ti¥￿S to be charitable. They are satisf*d thaL in the ways explained above, theirxbvities provide substantial publio benefft and do not gNe rise to C￿nIer-b￿anCirVj hwm. The aiienlion of truslees has been ￿lled to the ommtssion's revised guidance of2019 on and thty have hal regaril to it in shapirvJ the Work ofthe charity. 3. Flnanclal Revl•w 3.1 Flnanclal A¢tlvKy aNI Flnanclal Poslllon The Statement of Finanoal AclivilEs and B*nce Sheet of the Jies in a Smited range OfCountr￿ have been albcated to them to ¢overconference fees and make a palial Contribut￿ to the varying travd costs they were known to i￿￿r. Without such witribjb'ons. leadern from. in part￿￿lar, Afvi(a, South aNI Souiheast Asa. Lalin Anxrra, arMJ Oceania would be unatAe to attend the conference. The charity expe(ts that. as with the IBCM8 Confe￿rKe in June 2023. rt w￿1 be necessary to Ca)nlIn￿ grants for future events. The charity will also consider whether, rffvnds a￿ available. grants should be made 6)r olher purposes. facilitab'ng the achievement of it5 object Policy on svant4naking therekKe b8 kept under re¥iw as the wort of the ¢harity and available fvnds develop. 71 Page 3A Valu• of Input by volunte6rn Conststent with the tradibon of the Brelhren net*fKk the chwity ser¥es, much of the worff of the chaiity is carried (#rt by voluntews. Vthile Ihe truslees consHler that, rfthe work 15 to devek4) effectively, rt is essential that some of it be carried out by wnanent empb)yees. it WIN nevertheless rema*i iff¥)ortant that there be cons*Jerable input to Ihe ¢hwiV5 work by volunteers, b)th trustees and others. That has ￿en the case over the repO￿￿j pericKI. This work has significant vale to the charity. but tt would be questionable to s* to estab]tsh a prec4se W￿netary ffigUTe for IL 4. Responsibilltl•8 ol Tru8tO0s for the Flnanclal Stat•m•nts The Irustees are responsible fi)r wepanng the repcxt and the financial ststerrents in acccthce with applicable law and Untted Kingdom Generally A￿epted Accounting Practre. ChaTty law requires the trustees to prepare financial State￿Its foreach fmancial year that give a and fair view of the state of affairs of the ch*ity and of its fin￿Kaal acariitses for that select ￿ltsbIe ac¢ountsng FOr￿leS appty them consistentfy: make judge￿nts and esl*mates that are reasonable and Prudent". epare the finan¢ial slatemrrts on the going (xjncem basis unless it is Inappropr￿le to The trusteès are responsibte for keeping proper a¢rJ)unts"ng reclyds disclose with rea3onable accuracy at ary the f￿an¢￿ Won of the chanty and whtch enable them to ensure that the financial statements comply the Charities 2011. The tnstees are also reSpcffi￿ble for safeguarding the assets of the (*arity and he￿ ffiy rwnable steps for the prevention and detection of fraud and other irregularii*s. 5. Approval The report oftr* trustees was approved ty the tn*es ￿ Juty 22. 21Y26 svjned on Its behaw by: Trusts•- Frederlc Walraven l¢ha IBCM Network 81 Page Independent Examinerfs report to the Tntste•s of IBCAI Ne1w0￿ fthe charf￿) for the penod ending 3131 December 2025 Charity No 1182514 I rewt on the accounts of the charity for Ihe eThJed 3111 December 2025. wlKrh set ￿t on pa9es 11 to 18. The trustees are responsible the prepa•￿ of trE accounts in acoy1l3n￿ with the requyemenls of the Chwities Act 2011 (the 2011 Act}. The charity's trustees consider that ￿ a￿lt 15 not requwed for Ihis yoar under section 14412) of the 2011 Act and that an independent exarrinath)n is r￿eded. As independent exarrw. it 15 my res￿￿1￿. ty to: • examine the accounts 145 of ￿ 2011 • to lollow the pr￿￿ureS L8id d(r•ffl in the Genernl D￿110￿ given by the Chanty Comission undw sectron 145(5)(b} of the 2011 * 8￿j • to slate whether pathular rrotlers have C(￿ to my attent￿. 8asis of independent ex8minerf8 repL¥t My exam￿allOn was carried out in a¢cc￿dan￿ wilh Ihe General Drections given by the Ch¥ity CoryThission. An examinaKm inchjdes a revie4V of the *xounting recwds kept by charity and comparison oflhe ac¢ounts presented Ilvxe records. It also In¢￿(leS consideration of any unusual rte￿ or discfosures in the aczounts. and the seekirwj of explanations from you as trustees conceming any such matters. The procedures undertaken do not provKle al the eviden￿ that would be requi in an audit and. consequenty. M opinton is given as to vthether the ac￿Unts present a 'true and tar view and the report is Irmiied to Ilw matters set out in the statement belcmf. 91 Pdge IBCM Network Independent Examinerfs report lo Ihe Trustees of BcMPIel￿ for Iheperlod endlng 31st December 2025 Independent Examlnerfs Stateme Sirte the Conyaty's g￿$$ irtome •xceed•J £250.CKXI. yow eX￿Iner nmtst bè a mttnber of a bc¥Jy listed in s. 145 of the 2011 Act. I confinn Ihat l qU*rfi￿ lo ￿￿￿ertake the examination because l am a member of The k￿lItU10 of Chartor•J Accountants of scot1￿. TAthich is one of the lisl&J bodi8S. In ¢orMwlion h4th my examination. NJ mattw tos CO￿ to my *rtK•Th. 1. *thich give5 me reasonable to believe in malwi81 respect. the requirnments: to ke8P 8ccountirNJ in acc0Th1￿ TAith s&tion 13) of thB 2011 Act: io prep¥e aCcO￿ts Yknich acco￿ Y4ith a¢counting records ¢ompty ￿1th the appli¢able requirements concemrg the form w#J Content of ￿counts sel oul in the Charities (Accounts and Reports) Re9￿atIOnS 2008 (other than that the xcourts give a 'tr￿ ￿ fairf view. 4*i¢h is not a ma￿r Co￿*￿1e￿I as pat of • nJepeMlÉrt èthninaion) have Mt been rr*t" or 2. lo vthch, in my op1m￿ *tw*ion be in order to er￿le a propor wdwstaThling of the aCcO￿ts lo be rn￿hed. 22.7.Z6 NAME". Kenneth Tait (tnd endert Examiner) ADDRESS.. ADDRESS: H**ni Ll ML3btJg 10 l F¥¥e IBCM Network STATEMENT OF FINANCIAL ACTMTIES Including incom• and expenditsire FOR THE PERIOD ENDING 31 DECEPJIBER 2025 T(thl Funds Prior period funds INCOIAE FRO&t (Note 3> Donations legacies Charitable activitses 147,037 147.037 44707 126,340 1%,340 Investment income Total income 147m7 126J40 273A 145.896 EXPENDITURE ON:INot• 4) Charitable activiti8S Total expenditure 118.528 11&528 162.500 161500 281,028 281,028 141.052 Net Income {Expendilure) Transfers lJ6.160) 17.651) 8,IX11 Net movemènt in Funds 14160) 17ffi51} RecoTrclllath)n of lunds Funds bmught forward Balance carried forward 45.398 16,832 90 All of the activities of the charrty are dassed as C￿rtinuIrwJ. 11 I Page 18CM Nètwork BALANCE SHEET As at 31•t DECEMBER 2025 31 December 2025 Prior period CURRENT ASSETS Debtors Cash at bank in hand 42,390 $0,042 CREDITORS Amounts falhng due within one year NET ASSErs RESERVES Unrest￿ted funds Reslricted fijnds 25.558 5.050 AH of the activities of th8 chartty are dassed as crmtiniMrvJ. The charity has no recc¥Jnised gatt￿ cff losses ollw than the results fi)r the year as sel out above. There are no material differen￿$ between the surplus on ￿dinary actr¥itEs and the surplus for the financial year stated above. and their historical cost equNalents. Tho noles on pages 13 to 16 f¢)nn part of these financlal statements 121 Pd8e IBCM Neiwork Notes to the Financlal Statements for the perfod ending 318t December 2025 STATUTORY INFORMATION IBCM Network is a charity, estabthsw as a Charitable IrKO￿oraled C*ganisalion, registered in England and Wales. The chanty'$ regstered numiw and registered Offi￿ ad(kess can be found in the Report of the Trustees. ACCOUNTING POLICIES Basls of accounllng The finanoal sl8tery￿nts have been wepared in accordarmx wilh If* a¢courtiThJ policies set OLrt in the notes to the accounts *MI comply with the charity's g0vem1￿ document, the Charities Act 2011 and Accounttiw and Reporb'ng by Chwitw: Statement of Recommended Practice applicable to charities FYeparirvJ tr￿1r accounts in accNdance wilh the Financial Reportirrfj Standard applicable in the UK and Republic of Ireland wNished ￿ 16 July 2014 (as amended by Uwjate Bulletin 1 published M 2 Fet*uwy 2016). The thanty is a public benefft entsty. There are rK) mataial uncertaintss affecling the abilty of the chanty to continue as a gomg concem. In adopting FRS102 for the first time. no year numbers have been affeLted. Incom• Income is recognised in the Stalement of Financial ACtsvit￿S wtr the chanty becomes entitled to the resStwy more than £1,CK)O are caprtatssed. Depreciation is caknlated so as to vKite off cost of fix&J assets a straight-line basis over their eslimated useful live5. 131 Pag¢ Taxation The chty 18 not liable to tax on its th*itat4e as Img as it 15 *ied for charitaLle purFrt)ses. It is not considered that there are any activtties givirvJ rise to a tax liabilty. Fund accountlng Unrestricted funds can be used in acc(Kdance with Il* chafitable oL¥ectives at the dis¢retton of the trustees. Restricted funds can only be l￿ed for part￿￿¥ restri￿ p￿p0￿ wilhin th8 obj'ects of the tharity. R8stridions arise speufied by the donor or when funds are raised for particular restricted purposes. A fvll descripts'on of each of the fur#Js is inckxlad under Note 10 INCOME Analysls of Incorne Unrestrl¢ted Funds BTN Reglon•l Conf•r•nc• Rwanda Dlsasler Rèlief Prior Year Donatlons & Legacies Donations & Gifts Grants from Other Charities Total 9.875 1,063 137.162 47,644 147.037 48.707 Charltabl• Actlviti•s Donatbons & Gifts Conference Fees Total 10.798 25,655 52,080 1,734 88.153 44.909 1.734 88,153 10.798 25,655 96,989 14 | Page EXPENDITURE Analysis of Exp•nditur BTN Rwanda Prfor Year Funds R•li•f Charltable Actlvlties Staff & Contractor Costs Conference & Travel Costs Disaster Relief Grfts Other Admin Total 83.299 65,143 29,269 111.367 20,641 50,233 17.545 187 771 129 50,362 7,723 141.042 118,528 111.058 309 PEOPLE RESOURCES There were no employees for the per￿ covered by thts report. Ho*Ever, the servi￿$ of an intemational director and an administrator ￿tTe seconded to the charity until the last quarter of 2025. CREDrroRS 2025 Prior period ACGn￿lS 151 Page IAOVEMENT IN FUNDS The mover[￿ts in Funds in the pe￿d to 31sI December 2025 were as follows".- At1 Income Expense Trdnsfer January 2025 At31 Dec 2025 between lunds 5.050 147.037 (118,528 (8.001) Un￿1cted 25,558 Restrictsd Brethren TrainiNJ Netwofk Disaster Reljef Rwanda IBCM 819 Europe & Regional 3.665 24.707 1,734 (771) 25.655 (50.362) 10.798 (309) 4,628 10,489 16.620 88,153 (111.058 8,001 1,714 Total Funds 50.042 273,377 (281.028 42.390 DesCrip￿On and purpose of funds and transfers Unrestricted Funds These are funds thal may be used for any purpose tr￿t l*s within the aims and obj'ects of the charity, as the trustees decide. Restricted Funds Brethren Training Network This fund supports Iraining inbtiatives on an intemational basis, a key part of which is a regular Conferen￿ atterthd by delegates from many countries. llisaster Relief This fund is for gifts that have come in for direct transfer to disaster relief projects that we are a&wciated wrth. Europe l Regional Conferences This fund comprises inc(xne ar￿ exp￿SeS for regional ￿nferenCes. IBCM 819 This fund holds grants and gifts received f(K admwlistrative costs and sponsorship of delegates to attend our main global conferences. Rwanda This fund holds gfants and gifts wNed for Rwand&based churches and ministries. 161 lage TRANSACTIONS TRUSTEES Expendilure Theie were no payments to trustees for their services to the cha(ity during the period, apart from reimbursement of out-of-pocket expenses incurred by tntstees on behalf of the charity. 171 Page