BIBLE EDUCATIONAL SERVICES TRUSTEES, ANNUAL REI)OIIT b'OR'fHE YEAR ENDED 31 DECEMBER 2025 The trustees present Bible Educational Services (B.E.S.}'s aniiudl report and financial stateiiienls, wliich are i'egislered charity (nuniber 1186004). Ilefercnce and administration details Address The rcLJisrered address of the charity is.. 37a Belmore Street, Eni)iskillen, Northem Ireland, BT74 6AA. Trustees The following persons are ihe trustees ofthe cliaiily at the date of this report and, except where stated, were trustees tor the whole of the year ended 31 December 2025: D.1 Watts (Chairnian) P Harkn¢ll (SeLrelary) S J E Balmer AM.IHill S J Price P Rainey J Aiiken Structure, governanee and management -he charity is now operating as a Chai'ilable Incorporated Org7anisalion {CIO). li was registered with the Charity Commission on 25 October 2019 (Nuniber.. 1186004). The Charity was previously constituted as a Charitable Trust and was registered with the Charity Commission (Number: 1096157). 'rhe assets of the Charitable Trust were transferred lo ihe CIO as of i January 2020, after the Charity Comiiiission gave consent for this to takc place. New trustees are appointed by the trustees. who keep the Composition of ihe trustee body under review to ensure that it includes SU1Clent people with Ihe lime and expertise needed to manage the charity effectively. In addition. the Irust¢cs consult with an advisory group coniprising a nuiiiber of people who are qualified to provide ad hoc advice and assislance to tlie trustees in several areas which are relevant to the charity's activities.
BIBLE EDUCATIONAL SERVICES TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBF.R 2025 Objectives and activities Tlie principal objective of tlie chai'ity is to advance ihe Christian faith by publi8hii)g ai)d distributing Bible coui'ses for children and adiilts. These courses are used by various Chrisiian groiips, including Poslal Bible Schools, churches, other Christian bodies (uid Sclii)ols Ihal work with childi'en and youi)g people. The aclivities carried out by the charily lo achieve this obje¢live include-. writing the content for several series of Bible lessons for children of all ages and adults, creating a syllabus which covers n)ULI) ol. Ihe Bible over a period of year5 translating ihe content into oihcr languages lo make the lessons widely <ic¢essible designing the presentation of the lessons, and including graphics which are appropriate to the different age grades and laiiguage groups for whom individual lessons are intended gular review and updating of the lessons as considered necessary publishing Ihe lessons by arranging printing, and by inLluding them on the charity's website, from where they can be Ire¢ly downloaded (www.besweb.coni publi8hinL guidance and training material, including training via ali l.ms systeni relating to tlie use of the courses making visits in the UK and ()verseas lo groups who use or niay potentially use the courses, in ordei. lo olfer advice. encouragyeinenl, training and accountabilily. The charity aims for its activities to ensure Iliat ils courses are as widely available as possible, uliinialely enhancing the Bible ki)owledge of all who underiake Ihe lessuns. The charity does not wish for access lo the courses lo be lirnited by cost. Postal Bible Scliools in the developed world yPiLdlly iiiake contributions that cover the cost of printed lessons provided to ihem by the charity. However, as long as the financial resoiirces of B.E.S. allow, tlie ability lo pay contributions is not a prerequisite for receiving lessons. A sigiiificant percentagre of our printed lessons for the majoi'ily world is donated by a charity that collaborates with B.r,.s. {8ee next paragraph), and all lessoiis available on tlie B.E.S. website can be downloaded freely. All training and guidance activities are conducted at no cliarge. In recent years, there has been a growing deinand for printed copies of the charity's Bible resources from Christian groups in Eastern F,urope, Africa, India, South Amei-ica, and other regi0115. These groups often find it challenging to alford contributions towards printing costs, and B.E.S. lacks the financial resources to supply Substantial quantities at Lts own expense. This demand is being addressed by Revival Movement Associalion, a Christian printing and publishing charity based in County Down, Northern Ireland. They have printed large quantities ot B.E.S. lesson% wid supplied them free of chargJe io groups in developing countries. The truslees of B.E.S. are imiii¢iiscly grateful lor all thai R¢vival Movement Association is doing to help make B.E.S. Courses freely and widely accessible lo tliose tor whoin cost would otherwise present a barrier. Occasionally, Ilie printing of our resources is arranged in other countries where designated funds have been received for this purpose. particularly when the quantities required are small or wheii the Revival Movement AssocialioT] faces shipping issues. n 2025, tlie Revival Movement Association printed 1.6 million Biblelime booklets foi. BES. 1.2 Inillion Bibletime booklets and Teacher Lesson Plans have been ordered for 2026.
BIBLE EDUCATIONAL SERVICES TRUSTEES, ANNUAL REPORT FOR THE YEI AR ENDED 31 DECEMBER 2025 The activities of B.E.S. depend heavily on the contributions of niany individuals who freely give tlieir lime due to their coinniilment to the charity's objectives. The Iruqlees are immensely grateful to all tlieir volunteers, without whoni the charity could not i)perale as it does. The trustees also recognise that Ino%1 i)f the Chiistian groups using, B.r..s. IL%8ons rely on volunleers in a Similar Inanner aiid appreciate ihe efforts ot-everyone involved in inaking the courses available so widely. Duriiigi tlie year ¢ovci'ed by this report, Ihe chai'ily li'u51ccs considered the guidance issued b! ilie Cliarily Cominission regarding public benefit and are satisfied that significant public benefil has beeii achieved as a result of these aclivilies. Staff 'I'liere is a total of three staff eniployed by BES. During 2025 Mrs Alison Somerville's contract was perinaiient to assist in the office with distribution in the IJK & Ireland, and also SOTne edilorial work. The nuinber of staff employed on a permanent basis is listed below, and we are gJreally indebted lo them for iheir dedicated commitmenl and the skills they bring to the ministry of t3.E.S. Angela Johnston - Operations M4inaLJer Alison Somerville - IJK & Ircland distribution & editing. Stevie Walls - International Development Manager Truste¢s The B.E.S. Trustees seek to In¢¢t quarterly and al other times wlien necessary. Regular reporting lo the trustees continues via finance, staff reports. along with monitoring progress concerning F,diting, Translation, Printing and Training. The current Board of Truslees are as follows.. Allison Hill DJ Watts John Aitken Pamcla Harknett Pamela Rainey Samuel Balmer Stuart Price B.E.S. are indebted to their time and expertise in advising, guiding and managing the ministry. Property The B.F,.S. office i8 open Monday to Thursday from 8am -5pm. The staff team meet regularly in a blended formal (Zoom l in person). 'fhe teain also seek Io tne¢l togeiher in the office once evcry 2 month5 for debrieting and prayer. Resources & Media- Sub-contractors Mr Steve McDonald is our Graphic Designer in Ihe UK and is responsible for all the initial design and aesthelic development of our resoui'ces. He also ¢ontiiiues to be actively iiivolvcd with the Engliqh version revision projects, as well as havin&J responsibility tor the regular design, updating and maintenance of our website.
BIBLE EDUCATIONAL SERVICES TRUSTEES, ANNUAL REPORT FOR THF YFAR FNDED 31 DECEMBER 2025 Mr Tama5 Bozsoki is the Interiialional Designer aiid is ba%cd in Hun&yary. He continues lo work on the translation and design ol- the IaJorItY ol- our overseas study inalerial. Miss Rebekah Mullan is rcspo115ible for the updatiiig of our social niedia platforms and some niedia development ti'om time lo tinie. Ac the end of 2025, approximately 80 countries wei'e using the Biblelime bookSets in over 45 laiigJuagFes, and tliere were 24 ongoinuy Iranslationlrevision projects. The regular revision and updating of the English sludv niaterial tor both the UK and English- speaking coui)Irie8 around Ihe world conliiiucs, and this includes the updating of both the Teacher Guidelines and Teacher l.esson Plans. All of oui. niaterial can be downloaded trom our websile, thereby allowing worldwide accessibility. (wMv.besweb.com) There are also a number of key volunteers who assist with the edilorial work iii various languages. Deinand continues io grow for supplies both in the UK, Ireland and overseas. Below are listed some key developments during 2025.. Organisational Change5'. Appointment of Alison Somerville- UK and Ireland Resource offiLer (January 2025). Product Developments: Jan 2025 - Iiilroduclioi) of new English A4 size 6-month booklets lo schools and Sunday schools. Allows teachers greater choice and treedom when leaching Bible stories. Adult resource - Bibletime Going Deeper - redesign and rewrite of 3-year series complete. Feb 2025 Redesign of A5 Bibletiine booklets commenced with A Series. Reflects the A4 design with new content and B.E.S. Characlers. Teacher Lesson Plans to be used worldwide with both A4 and A5 Bibletime resour¢es- same content foi. ease of ¢diliiig. October 2025 Answer keys for Bibletime levels 3 and 4 have been produced to help with translation, as many partners find the crosswords, quizzes and son]e of the word games a challengJe. Development of a new introductory booklet across all leve15 focusing on The Bible and key characteristics from the lire of Jesus. E.g. thankfulness, forgiveness elc. Levels 1-4 complete (Nov 2025). Level O outstanding.
BIBLE EDUCATIONAL SERVICES TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECFMBF.R 2025 Language Developments: Urdu - Expanding thc translatioii across all levels, rather tlian just focusing on level 3. B.E.S. have translated Biblelinie booklets into 16 of Ihe lop 20 languages. and all top l O languages. Feb 2025 Prioritise coinplelion of translations where 90 /0 are coiiiplele (Chinese, Portiigucs¢, Spanis11 and Tainil). Deceinber 2025 Complete the translation of the Bibleiin)e syllabus into Arabic. Aim to put material onto SD cards/ USB for use in MF.NA Countries in early 2026. Trustees Review coininenced inco the B.E.S. Translatioii Strategy 2026-2028 r4cw Countries I People Groups.. Soutli Korea. Technology Developments: Tlie B.E.S. Learning ManagJem¢nl Syslem (LMS), our digital ti'aining platforin, is being well used. To date, 402 iiidividuals have re&yislered on the LMS, and 1,662 courses have been completed. March 2025 - Translation of Ihe LMS inlo I I languages is complete. November 2025 - 9 languages are now coinplele on Ilic LMS with modules and videos ready foi. use - Arabic. Chichewa, Eiiglish, fi'eiich, Pvrluguese, Russian, Spanish. Swaliili aiid Likrainiaii. Video content translation is in pi'ogress iii Chinese, MalaYaln, Moiigolian, Fai"si and Tarnil. Bespoke training over Zoom hds been completed with 3 B.E.S. partners - Uganda, Mongyoli< Rwanda. LMS - Three new trainin&J niodules are currently in development= one on effective in- country printing solutions, dnother on establishing a ljoslal Bible School Ceiitre, and a third focused on self-evaluation practices to help users assess their effectiveness. 40 individual ZOOM Iiieeiitigs conducted across the world with B.E.S. inlerniediai'ies by Sani Balmei. Stevie Wa115 and Aiig Jol]nston, and One Interiialional Zoom call for all volunteers and parti)ers (Noveniber 2025). B.E.S. website- continually being updated. 42 languages are available to download. Exploring digital solutions for Bibletime with the advice of an independenl consultant. The purpose is to reach ehildren electronically wliere paper resources are not available and lo build a Bespoke educational prograninie to allow students to complete the tasks online and submit their work lo a teacher. Social niedia - B.E.S. Facebook & Instagram pages are updated regularly with news, quotes & photos from around the world. A Closed Facebook page dedicated to B.E.S. partners and users is being developed io enable best practices to be shared. There are already multiple WhatsApp groups established that share success stories. Sunscool A-C series ol Bibletime lessoi)s are now all on this App. Continually being updated to the latest versions and translated into 18 languages. Trustees Review coninienced into the B.E.S. Digital Solution Strategy 2026-2028.
BIBLE EDUCATIONAL SERVICES TRUSTEES, ANNUAL REPORT FOR THE YEAR E< NDED 31 DECFMBF.R 2025 Printing: In 2025, B.E.S. ordered over 68,100 nioi)Ihly Bibletime le550ns and 50,500 6-Inonih Bibletime booklets from Hendersoii Print for children in the UK and Ireland. Demand lor niaterial Irom controlled aiid iiitebyraled l)rimary Scl)ools iii Norihem Ircland is steady for all Poslal Bible School Ceiilre5 (in 2016, there wei'e 23 schools; In 2021, 140. there are currently 173 schools). Sunday School deinand iei)iaiiis consistent in the IJK & Ireland. B.E.S. News produced a focus on Africa in July 2025, and Euri)pe in Dec 2025. Revival Moveinent. 26 orders lolalliiig 1.6 millioii booklets were plaLed 101. 2025, printing English. French and soine key languabJes- Arabic, Kinyarwanda aiid Swahili. RM have shipped French Bibletinie directly to maiiy West African nations, including Burkina Faso. Can)eroon, Benin, Guinea, Gabon, Niger, CAR, Senegal, Togo, Ivory Coast, Chad and Mali. Trustees Review commenced iiilo the B.E.S. Printing Strategy 2026-2028. Overseas Visits: March 2025 - Turkey- met with B.E.S. partners frim Belarus, Moldova, Ulraine, Russia and Turkey who had been unable to allend the 2024 B.E.S Conference. Discussed resources and digital solutioiis. Planned visits in 2026. Spring 2026 - Egypt - training for MENA Countries and distribuling SD cards Wlth training material and Bibletime syllabus. April 2026 - Uganda and Zambia. Autumn 2026 - Rwanda- ZAM Conlerence (approx. 13 Frciieh-speaking nations) and USA- F.mmaus Conterence. The purpose of visits is to assess the scope of the work, observe on-llie-graund examples, conduct self-a8se%smeiits, and deterniine next steps for the B.F..S. ministry in each country. Other Projects I Partnerships: New Partnership with F.nimaus Worldwide (January 2025) Fields of Life - in Uganda, Rwanda. 5-year Stralegy Planning- Auluinn 2025 with all Trustees, staff, sub-conlriiclors. 3 Key ar¢as/projects identified for furthei. research by Truslees - Printing, Translation, and Digital Solutioii Strategy projects all coinm¢n¢¢d. Problem51issues raised: Repoit of Bibletime booklels beiiig sold in Nig7eria. Tracked down the Bible Bookshop, and they had been given lo the store by our local partner (Ireland Outreach International). The books were removed froni sale and henc¢forili issued free of charge. LMS Challenges - Creating Iraining videos in local languages presents logistical difficulties. For instance, French video production faced delays duc lo scheduling conflicts and travel arran&7einciits. This initiative is a high priority, espeeia15y following the large-scale distTibution of French Bibletime inateria15 in Afi'ica by Revival Movement. Additionally, protecting the identities of contributors from higli-risk regions (e.g. China, Iran, MENA} poses securtty concerns the use of avatars was explored and used as a solution to Ihis probleni.
BIBLE EDUCATIONAL SERVICES TRUSTEES, ANNUAL REI PORT FOR THE YEAR ENDCD 31 DECEMBER 2025 Te5timonit$ (2): Karen- Carniny Primary School, Northern Ireland - Our school has been usiiig B.E.S. Biblelime for many years now, and each teachiiig Tnember of staff agrees they are such a valuable resource to have in school. Just having a booklet prepared with thought-provoking questions is so important and helps the pupils decpen and extend their understanding of Bible sloiies and teaching. The resources are siich a great assel in schools, particulai-ly for Foundalion Stage teachers who often teach afiei'TkoDn cla.8ses from KS l and KS2, and there has been very positive feedback on the iiew formal of the booklets iiitroduced this year. The booklets liave accompanyiiig teacher notes which are clear, colourful aiid Meaningful, and Ihe tasks are easily Inanageable within RE lessoii tinies. As a school, we would be devastated wilhoul this resource. Maiiy thanks for providing il to us. Ipt - One unforgettable story coines froin the remote village of Al-Gezira, 450 km south of Cairo. During a visit to a small Methodist chui'cli, IhL lean) witnessed two children sitting uiider a street lamp late at night. Their hotne had no electricily, bul that didn't stop theni. With Iheir Arabic Bibletinie bookleis in hand, they sat in Ihe glow ol. the slreeilight, eagerly studying God's Word and answering questions. This Inomenl was a vivid reniinder ot" Biblelime's heart to bringJ the lighl ot. the Gospel to every Lhild, no n)aller how remole oi. difficult tlieir circumstances. Promotional Opportunities: During 2025, Mr Samuel Balmer, Mr Stevie Walls and Mrs Angela Johnston had numerous Zooms and in-person deput<l1ioiis wilh churches Io sliare what htL8 been happening across tlie world with B.E.S. It has been encouraLJing to see the increase in demand for Bibletime lessons during 2025, particularly from the UK. Miscellaneous Revival Movement Association (International printing) had prinied and 8hippcd over 1.6 million booklets for us by the end of 2025. We are extremely grateful for our ongDing parlnership with Revival Movemenl. Due to the restrictions on pi'intinLF in Revival Movein¢nl ai)d 5mallei quantities required by some intemational partners, several countries printed in-country, including Argentina, Romania, Myamar, tlie Middle East and India. Various sub-oornmittees met during the year to Inanage the high demand in many areas of the work within B.E.S. (Resource Conimittee. nterT)ational Sub-coinmitlee and Training Committee).
BIBLE EDUCATIONAL SF.RVKCES TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Financial Review The income ot the charity arises priiicipally fi'oin Iwo sources. Contributions are made by Poslal Bible Schools in the UK and Irelaiid foi. tlie cost of printed lessons supplied to tlieni; Ihe income is reasonably predictable. Tlie reinaiiider of Ihe ii)eonie is Inade up largely ot-donalions from supporters of the chai'ily (oilier charilies, cliui'cl)es and iiidividuals); this is less predictable. ld niore liable Èo fluctuate, aiid iiow r¢presei)ts inosl of Ilie inconie each year. B.E.S. 15 ¢Xtrem¢ly grateful to its wide range of supporters tor providing the finance, whicli allows the work to giY)w. Total Ineonie increased by £39,391 from £312,529 to £351,920. This was due lo an incease in funds being received from gifts and legacies. We continue lo receive large one-off donalioiis Iroiii cliurLlies. individuals aiid irusls. Expenses decreased by £ I I I,760 Ironi £419,680 to £307,920 in the year ended 31 Decembcr 2025. '1'his was due lo Ihc Lost of tlie International Conference in 2024. Wherever possible, the trustees avoid entering into substanlial long-term financial commitments, aiid they undertake aclivitie5 each year as funds allow (particularly in the area ol overseas supporl Id developmeiit). The c'11Y contiiiues lo explore opportuiiities to widen the supporter base, producing newslettei's and oihcr inalerial, and conducting deputation meetings, to make supporiers and potential suppoiters aware of Ilie charity's woi'k. It is hoped thal these actions will increasc prayer support and financial support, and also encourage new volunleers lo becoine iiivolved in the woi'k of the charity. The accounts do nol i'eflect the benefit of 5UPPOrt for the charity, which is provided by unpdid voluiileers, nor by supportiiig organi5alioiis which Inake ofyice facilities available- nor do the accounts retlect the value of lesson5 printcd by Revival Movenient Association, as these are supplied directly to overseas Poslal Bible Schools and other Christian groups. The charity is grateful for all such support. Charity law requires the Irust¢es lo prepare financial statements for each financial year, which give a true and fair view of tlie state of affairs of Ihe chartly and of the surplus or deficit of the charity for that period. In preparing these financial statements, the trustees are required io: Select suitable accounling policies and then apply them consistently. Make judgements and estiiiiales tIt are reasonable and prudenl. Prepare the financial statements on an ongoing basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping proper accounting record5, which disclose with reasonable accuracy at any time the finaiicial position of the cliarily. They are also I'esponsible for safeguarding the assets of Ihe charily and hence for taking reasonable steps for the prevention and delection ol. fraud and other irregularities. Approvcd by the trustees on the date shown below and signed on their behalf by= S J Balmer, Trustee 28 May 2026
PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANTS & kE¢isfEkEts AVPITtsR5 Charity Number.. I I860U4 BIBLE EI DUCATIONAL SCI RVICEIS TRUSTE< ES ANNUAL REI PORT AND FINANCIAL STATEMEI NTS FOR THE YEI AR EI NDED 31 DECEMBER 202) Registere(I ChÉ?rity Number: 1186004 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Regisierecl to carryoul audilwoTk and regUted lor a range of veStmen1 bJsirb2ss athiviThe5 in the Vrmted by Ikr ol ChorteredAccounlanlsin Ir81and
BIBLE EDUCATIONAL SERVICES TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR NDED 31 DECEMBER 2U25 Page Trustecs Aniiual Report Independent Exaiiiiner's Report Stalenienl of Financial Activities 10 Balance Sheet Notes to the Financial Statements 12- 14
BIBLE EDUCATIONAL SERVICES TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees preseiit Bible Educational Services (B.E.S.)'s annual i'eporl and financial statements, which are r¢gistei'ed charily (nuinber I186004}. Reference and administration details Addrc5S The registered address of Ilie charity is= 37a Belmorc Sireel, Enniskillen, Northem Ireland, BT74 6AA. Trustees The following persoiis are th¢ trustecs of tlie charity at thc dale of this report and, except where slated, were truslees toi. thc whole ot- the year ended 31 December 2025-. D J Watts (Chainnan) P Harknett {SeLrelary) S J E Balnier AMJllill S J Price P Rainey J Aitken Structure, governance And rnana%ement The charily is now operating as a C.liaritable Incorporated Organisation (CIO). It was registered with the Cliaricy Coinmission on 25 October 2019 (Nuinber.. 1186004). The Charity was previously constituted as a Charitable 'l'rust and was regiistered witli the Charity Commission (Number.. 1096157). The assets of the Charitable Trust were transferred to the CIO as of l January 2020, after the Charily Coinmission gave conseiit for this to take place. New trustees are appointed by the trustees, who keep the composition of the trustee body under review to ensure thai it includes sufficient people with the lime and expertise needed to manage the charily effectively. In addition. the trustees consuli with an advisory group comprising a number of people wlio arc qualified lo provide ad hoc advice and assistaiice to the trustees in several areas which are relevant to thc charity's activities.
BIBLE EDUCATIONAL SERVICES TRUSTEES, ANNUAL REPORT FOR THE YEAR EI NDED 31 DECEMBER 2025 Objectives and activities I"lie principal objective of the charity is to advance the Christiaii faith by publishiiig aiid distributing Bible coui-ses loi- children and adults. 'l-hese courses are used by various Christian groups, including Poslal Bible Schools, churches, other Christiaii bodies and Schools that work wilh children and young people_ The activitie5 carried out by the charity lo achieve this objective include.. writingy the content for several series of Bible lessons lor childi'en of all ages and adults, creating a syllabus whi¢h Covcrs niucli of tli¢ Bible over a period of years translating the content into other languages to niake the lessons widely accessible desigiiingJ the presentation ol the lessons, and iiicluding graphics wliich are appi'opriate lo the ditterent age grades and laiiguage bFI-oups for whoiii individual lessons are intended regulai. review and updating of Ihe lessons as considered necessary publishingJ Ihe lessons by arrangiiig priiiting, and by iiicludinLJ tliem on the chai'ity's website. rrotn wliere tl)ey Can be freely dowiiloaded (www.besweb.com) publishing guidance and training material, includiiig training via an LMS system relating to the use of the courses makiiig visits in the UK and overseas lo groups who use or niay potentially use the courses, in order lo offer advice. encourageiiienl, training and accountability. The charity ainis for its activities to ensure that its courses are as widely available as possible, ultiinately etdiancing the Bible kiiowledge of all who undertake the lessons. The charity does not wish for access to the courses to be limited by cost. Postal Bible Schools in the developed world typically make contributions that cover the cost of printed lessons provided io theni by the charity. However. as long as the financial resources ot B.E.S. allow. the ability to pay conlribution5 is not a prerequisite for receiving le5son5. A sigyiiificanl percentage of our priiiled lessons for Ilie niajorily woi'ld 15 doiiated by a charity that collaborates with B.E.S. (see next paragraph), and all l¢ssons av&ilable on the B.E.S. websit¢ ¢an bc downloaded freely. All training and guidance activilies are conducted at no charge. In r¢Lcnl years, Ihei'e has b¢¢n a growing deniaiid for print¢d copies of the charity'5 Bible rcsourc¢s froiii Christian groups in E851crn Europe, Africa, India, South Ainerica, aiid other regions. These groups often find it challenging lo afford contributions towards printing costs, and B.E.S. lacks ihe financial resources to supply substantial quantities at its own expense. This demand is being addi'essed by Revival Moveinent Associalion, a Chrislian prinling and publishing Lharily based in Couiity Down, Nortliern Ireland. They have printed large qultit1eS ol. B.E.S. lessons aiid supplied them free of charge lo groups in developing countries. The trustees of B.E.S. ale immensely grateful for all that Revival Movement Association is doing to help make B.E.S. courses freely and widely accessible lo those for whom cosl would othenvise present a barrier. Occasionally, the printing of our resources is arranged iii other countries where designated funds have been received for this purpose, particularly when the quantities required are small or when the Revival Movement Association faces shipping issues. In 2025, the Revival Movement Associalion prinled 1.6 million Bibletime booklets for BES. 1.2 niillion Biblettme booklets and TedLlier Lesson Plans have been ordered lor 2026.
BIBLE EDUCATIONAL SERVICES TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The activities of B.E.S. depend heavily on the contributions of many individuals who freely give Iheii- tiinc due to tlieir coiiiniittnent to the charity's objeclives. -I"he trustees are in)iii¢iisely gJralelul lo all their voluiitecrs, without whom the charity could not operate as it does. Tlie trustecs also recognise that mosi of the Cliri8lian groups usiiig B.F..S. lessons i'ely on volunteers in a sin)ilar Inanner aiid appreciate the etTorts of everyoiie involved in making Ihe courses available so widely. Duriiig> the year covered by ihis repori, the charity Iru51ee5 considered the guidance issued by the Charity Commission regardiiig public bene(it and are satisfied Iliat significant public benelil has been achieved as a result of these activitics. 'I'liere is a total ol. three staff einployed by BF.S. During, 2025 Mrs Alison Somerville's contract was perniaiient to assist iii the otlice with di511.ibulion in tlie UK & Irelaiid, and also some edilorial work. The number of slaff employed oil a pei'manenl basis is listed below, and we are greaily indebted lo them for their dcdicated ¢omTnitnient and the skills they bring to the ministry of B.E.S. Angela Johnston- Operations Manager Alison Somcrville - UK & Ireland distribution & editing. Stevie Walls - Inlernatioiial Developineiil Mana&T¢r Trustees Tlie B.E.S. Trusiee5 seek to meet quarterly and at other times when necessary. Regular reporting lo tlie ti'uslees continues via finance. slaff reports, aloiig wilh Inoniloring, progress concerning Ediling, Translation, Prinling and Training. The current Board of Trustees are as follows.. Allison Hill DJ Watts .lohn Aitken Pamela14arkneti Pamela Rainey Samuel Balmer Stuart Price B.E.S. are indebted to their lime and expertise in advising, guiding and managing the ministry. Property The B.E.S. office is open Monday to Thursday frorn 8am -Spm. The staff lell meet regularly in a blended fornial (Zoom / in person). The tcani also seek to meet together in tlie office once every 2 nionths for debrieling and prayer. Resources & Media- SvContraCtOrs Mr Sieve McDonald is our Grapl)ic Designer in the UK and 15 responsible for all the initial design and aesthetic development of our resources. He also continues to be actively involved with the English version revision projecls, as well as having responsibility for the regular design, updating and maiiitenance of our website.
BIBLE EDUCATIONAL SERVICES TIIUSTEES, ANNUAL REPORT FOR THI YEAR ENDED 31 DECEMBER 2025 Mi. Tamas Bozsoki is th¢ International Desigiier and is based in Hungary. He continues to work on the translation and desigii of tlie majorily of our overseas study Inaterial. Miss Rebekah Mu112lll is responsible for the updatiiig of our social Inedia platfomis and some inedia development I'i'om time to time. At the end of 2025, approximately 80 countries wei'e usiiig Ihe Bibletime booklets in over 45 lai)guagcs, and there were 24 ongoing translationlrevi.sion projecis. The i-egJuldr revision and updaling of the English study nialerial for botli Ihc UK and English- spcakiii&J couiilries around ihe world continues. and this includes tlie updating of both the Teacher Giiidclines and Teacher Lesson Plans. All of our Inaterial can be dowi)loaded from our website, th¢reby allowing worldwide accessibility. (www.besweb.com) There are also a number of key viilunleers who assisl with the editorial work in various langJuages. D¢maiid continues to grow for supplies both in the UK, Ireland and overseas. Below are listed some key developments during 2025.. Organisational Changes.. Appoinlmeni ofAlis()n Somerville- UK and Ireland Resource OlCer (Januai'y 2025). Product Developments: Jan 2025 - Introduclioii of new F,Iigli5h A4 si7£ 6-monih booklels lo schools and Sunday schools. Allows teachers greater choice and treedom when leaching Bible stories. Adult resource - Biblelime Going Deeper - redesign and rewrite of 3-year series complete. eb 2025 RedesigJn of A5 Bibleliine booklets conimenced with A Series. Reflects the A4 desigJn with new content and B.E.S. Characters. Teacher Lesson Plans lo be used worldwide with both A4 and A5 Bibletime resource5 - same conteni foi. ease ot editiiig. October 2025 - Answer keys for Bibletime levels 3 and 4 have been produced to lielp with translation, as many partners find the crosswords, quizzes ai)d some of the word games (i challenge. Development of a new introductory booklet across all levels focusing on The Bible and key charactei'istics froin the life of Jesus. E.g. thankfulness, forgiveiiess etc. Levels 1-4 complele ov 2025). Level O outstanding.
BIBLE IDUCATIONAL SERVICES
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENI)ED 31 DECEMIIF.R 2025
Language Developments:
Urdu - Expanding the Ira1151
BIBLE EDUCATIONAL SERVICES TRUSTEES, ANNUAL REPORT FOR THE YF.AR F.NDED 31 DECEMBER 2025 Printing: In 2025, B.E.S. ordered ovei. 68.100 Imoiiilil }' Bibleliine lessons and 50,500 6-iiionlh Biblelime booklets froni Hendei'soii l)rini for cliildrcii in the UK and Ire[]d. Deniand for ii)aterial froni controlled aiid iiitC&Fratcd Pi'iinary Schools in Northern Ireland is steady for all Postal Bible School Centres (in 2016, there were 23 schools-, In 2021, 140- there are Lurrenily 173 schools). Sunday School deniand reniaiiis consistent in tlie UK & Ireland. B.E.S. News produced a focus on Africa in Jlily 2025, and Europe in Dec 2025. Revival Movement. 26 ord¢r5 totalliiig 1.6 million booklets were placed for 2025, printing English, French and some key languages - Arabic, Kinyar,anda and Swahili. RM have sliipped French Bibletime directly lo niany Wesl African nalions, includiiig Bui'kina Faso, Ca]iieroon, B¢i)in. Guinea, Gabon, Niger. CAR, SeiiegJal, To&Fo, Ivory Coast: Cliad and Mali. Trustees Review comnienc¢d into the B.E.S. Printing Strategy 2026-2028. Overseas Visits: March 2025 - Turkey- met with B.E.S. partners frim Belarus. Moldova, Ulraine, Russia and Turkey who Iiad been unable to attend the 2024 B.E.S Conference. Discussed resources and digital solutions. Planned visits in 2026. Spi'ing 2026 - ELypI - trainiiig for MENA countries and distributing SD cards with Iraining imalerial and Biblelime syllabus. Api'il 2026 - Uganda aiid Zdmbia. Autumn 2026 - Rwaiida- ZAM Confei'ence (approx. 13 French-speaking nations) and USA- Emniaus C()nlerence. The purpose of visits is to asse5S the scope ol- Ihe work. observe on-tlie-ground examples, conduct self-asses5meiits, aiid d¢l¢rinine next steps for the B.E.S. ministry iii Cach country. Other Projects I Partnerships: New Partnership with Eminaus Worldwide (January 2025) Fields of L,ife- in Uganda, Rwanda. 5-year Strategy Planning- Autumn 2025 with all Trustees, staff, sub-contraclors. 3 Key are&s/projecls idenlificd for further research by Truslees - Printing, Translation, and Digital Solution Strategy projects all conimenced. Problemslisques raised: Reporl of Bibletime booklets being sold in Nigeria. Tracked down the Bible Bookshop, and they had been &Tiveii to the slore by our local partner (Ireland Oulreach International). The books were removed froni sale and henceforth issued free of charge. LMS Challenges - CTeating Iraining videos in local languages presents logistical difficulties. For instance, French video production faced delays due lo scheduling conflicts and travel angemenls. This initiative is a high priority, especially following the large-scale distribution of French Bibletime materials in Africa by Revival Movemenl. Additionally, protecting the identities of conlributors from high-risk regions (e.g. China. Iran, MENA) poses security ¢oncems-Ihe use of avatars was explored and used as a solution to this problem.
BIBLE EDUCATIONAL SERVICES TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDCD 31 DECEMBER 2025 Testimonies (2): Karen- Carniny Primary School, Northern Ireland - Our school has been Using B.E.S. Bibletime for inany years now, &iid each leachii)g member of staff agree5 they are SLieh a valuable resource to have in school. Jiisi having a booklet prepared with thought-provoking questions is 50 important and lielps the pupils deepen and extend their understanding of Bible stories and teachiiig. Tht rcsourees are such a great assel in schools, particul&i'ly for Foundalion Stage teachers who oftcii teach afternoon classes from KS l and KS2, and there has been very positivc feedback on the new format of the booklets introduced this year. The booklets have accompaiiyiiig teacher i)otes which are clear. colourful and meaningful, ai)d the tasks are easily Inaiiagcable within RE lesson times. As a school, we would bc dcvaslated without this resource. Maiiy thanks for pi-oviding it lo us. Ept - One unforgettable story comes from the remote village of Al-Gezira, 450 km south ol. Cairo. During a visit to a sniall Methodist church, the team witnessed Iwo children sitling linder a street lamp late at nighi. Their home had no electricity, bul that didn'l slop then). With their Arabic Bibletime booklet% in hand, they sal in the glow of the slreeilighi, eagerly studying God's Word and answering questions. Tliis moment was a vivid reniindei. ol- Biblelime's heart lo bring the light of the Gospel to every cliild, no matter how remote oi. dirricult iheir Lircun)stances. Promotional Opportunities: During 2025, Mr Samuel Balmer, Mr Sievie Walls and Mrs Angela Johnston had numerous Zooms and in-person deputalioiis with churches lo share what has been happening across the world with B.E.S. It has been encouraging to see the increase in demand for Bibletime lessons during 2025, particularly from the UK. Miscellaneous Revival Movement Association (International printing) had printed and shipped over 1.6 million booklets for us by the end of 2025. We are exlrcinely gratetul for our ongoing partnership witli Revival Movement. Due to the restrictions on printing in Revival Movenient and smaller quantities required by some intemational partners, sevcral couiilries prinled in-country, including Argentina, Roinania, Myanmar, the Middle East and Iiidia. Various sub-committees met during the year to manage tlie high deniand in many areas ofthe work within B.E.S. (Resource Committee, International Sub-committee and Training Commiltee).
BIBLE EDUCATIONAL SERVICES TRUSTEES, ANNUAL REPORT FOR THE YII AR ENDED 31 DfcEMBF.R 2025 Financial Review The income of the charity arises principally from two sources. Contributions are made by Postal Bible Schools in the UK and li'eland lor tlie cost of printed lessons supplied to then). Ihc incorne is i'easonably predictable. The I'eiiiaiiidei. of the incoiiie is iiiade up lai'gely ol- donations from supporters of the charity (other charities, churclies and individuals)- this is less predictable, and Inoi'e liable to fluctuate, and now represents mosl of the iiicoine each year. B.E.S. is extreniely gr41leful lo its wide range of supporters tor providing the finance, which allows Ihe work to grow. Total Income increased by £J9,J91 Ir()m £)12,529 10 £3 51,920. This was due to an incease in tunds being received Ironi gilts and legaLies. We continue lo I'eceive large one-orr donations froni churches, individuals aiid trusts. Expeiises decreased by £ I I1,760 froni £419,680 10 £307,920 in the year ended 31 December 2025. Thi% was due to the cost of tlie International Conference in 2024. Wherever possible. the trustees avoid entering inlo substantial long-terni financial commitments, aiid Ihcy und¢rtakc activities each year as funds allow (particularly in the area of overseas support aiid dcvelopn]ent). The charity contiiiues to explore opportunities to widen the supporter base, producing newsletlei's and otlier material, and conducting deputation meetings, to make supporters and polenlial suppoilers aware ol tlie chai'ily's work. It is hoped that these actions will increase prayer 5UPPOrt and I'inancial support, aiid also eiicourage new volunteers lo become iiivolved in the work ot the charity. The accounts do not reflcct th¢ ben¢fit of support for the charity, which is provided by unpaid volLlI)leers: nor by supporting orgaiiisations which makc office facililies available; nor do the accounts reflect the valuc ot" ILssons printcd by Revival MoveiiieDI Association, as these are supplied directly to overseas Postal Bible Schools and other Christian groups. I'he cliarily is gi'ateful for all such support. Charity law requires the trustees 10 prepare financial statements for each financial year, which give a true and fair view of Ihe st(Ite of affairs of the charity and of the surplus or deficit of the charity tor that period. In preparing these Financial stateinenls, the trustees are required to.. Select suitable accouiiting policies and then apply them consistently. Make judgements and eslimates that are reasonable and prudent. Prepare the linan¢ial statements on an ongoing basis unless it is inappropriate to presume that lh¢ charity will continue in busiiiess. The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any timc ihe linaneial position of the charity. They are also responsible for safeguarding Ihe assets of tlie charity and l)ence for laking reasonable steps for the prevention and detection ol- traud and other irregularities. Approved by the trustees on the date shown below and signed on their behalf by.. S J Balmer, Truslee 28 May 2026
PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANTS & REGISTERED AUOITORS Report of the independent examiner to the trustees of Bible Educational Services (charity number 1096157) in respect of an examination carried out on tlie Financial Statements for the year ended 31 December 2025 I repori lo ihe li'usiees on iiiy exaiiiiiialion ol. Il)e fiiiaiicial sialeineiits ol- the above cliai'ily foi. Ilie year ended 31 Decciiibei. 2025, set out oli pages 8 10 12. Responsibilities and basis of report As the charity's trustees, you al'e respoiisible for the pirpai'ation of tlie fiiiancial slateiiieiils in accordance will) the I'equirements of the Charities Act 2011 (':Lhe Acl"). I I'epoi'l in respect ot- niy exaiiiiiialioii of Ilie Ti'ust's fiiiancial sraieinenls cai-ried out uiider section 145 of tlie 201 l Act aiid in caLryiiig out iiiy cxaiiiiiialion, I have I'ollowed all Ihe applicable Directions given by the Charity Coiiiiiiission under section 145(51(b) ol. the Act. Independent examiner's statement The cliai'ity's gross iiicoine exceeded £250,000 and l ain qualitied 10 undei'iake the ex7]117a[IoA by beingy a qualitied iiieinbei. of- The Insiilule ol Charlei'ed A¢¢oiinianlS in Ii'elaiid. I have coinpleled n)y exan)iiialion. I conl"iriii Ihal iio Inalei'ial maltei's have coiiie lo Iny atlenlion in coniieclion witli tlie exaniiiialion which gives iiie cause to believe that iii, any Inalei'ial respect.. the accouniing records were not kept in accordance with seclioii 130 ot the Cliai'ilies Acl. or the financial slateii)ents did not accord with the accounting records. or the financial staleinents did nol comply willi the applicable requirements concerning the loi'm aiid content of fiiiancial siaieinenis sei OLII in ihe Charities (l-. inanci&l Siaiemenls and Reporls) Regulalions 2008 other tlian dny requiienieni Il)al tlie linancial slaleiiienls give a 'true and laii-' view wliich is Iiol a i]ialler Lollsidered as parl ol- ali Ilidepeiidenl examiiiatioii. I Iiave iio concei-iis and have conie across no oiliei. matters in coiiiiection witli tlie exaiiiinatioii lo which attention should be drawn in tliis i-eport iii order lo enable a proper understanding of Ilie financial stateinenls to be reaclied. Signed.. Date.. 28 May 2026 Stephanie Steiison fcA (Chai'lered Accouniants in Ireland) Pation Rainey Stenson Liniiied Ch(Irlei'ed Accounlanls 6 East Bridge Streel Enniskillen Co. fermanagh BT74 7BT CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers egi51ered loCaJ1 auditwork antt r9ulalod fora rangtr ol Inv0strnenlbu*r a¢bVibè$ In the Unlted KithM by IhQ Instiiute 01 Charteyedknuniants In lidaThl
BIBLE EDUCATIONAL SERVICES STATF.MENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 Unre5trieted Restricted Funds Funds Total 202$ Total 2024 Note Incoming Resources Individual Gifts Church Gifts Trusl Gifts Legacies Otlier Collective Gilts Gift Aid Contributions for printed lessons nterest Received Investment Income 62,827 16,796 130,000 31,029 18,814 3,826 57,639 544 350 1,660 27,050 63,177 18,456 157,050 31,029 18,814 3,826 53,606 161,051 215 1.200 5,466 54,776 i35 544 Total Incoming Resourees 12 Resources Expended Graphic desigyn costs 0]ce cost5 Stalf salarics Pi'openy costs Postage, Siatioiiery & miscellaneous Printing costs Worldwide support and development Travel & Training Translation Conference Printing, Storage & Transport Noiiiinated Workers 29,730 29,730 26,847 68.298 10.255 12.121 65,902 68,298 10,255 12,121 65,902 73,260 10,976 14,051 71,233 32,345 31,390 32,345 44,578 22,430 29,721 98,065 33.609 13,188 23,340 8.360 31,700 Tot21 Resources Expended Net Movement in Funds 37,538 6.462 44,000 (107,151) Net GaitV(Loss) on Investmenl (2,372) (2,372) 1,095 Total Funds brouLJht forward 111892 217948 Total Funds rried fonvard 21682 92
BIBLE EDUCATIONAL SERVICES BALANCE SHEET AS AT 31 DEI CEMBER 2025 Restricted Inttsme Funds Unrestricted Funds Total 202_5 Total 2024 Note Short term investmen(s- COIF Shares Baiik Balaiices 47,185 -.84 65.3. ILfi82 47,185 49,556 Total Current Assets 131838 153 520 Funds of the Charity Unrestricted funds - General Unrestricted funds - Confei'ence Fund Restricted income fund5 131,838 13l,838 90,672 6,000 21 Approved by the Trustees on the date shown below and signed on their behalf by: S J Balmer, Trustee Date.. 28 May 2026
BIBLE EDUCATIONAL SERVICES NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 l. Statement of Compliance These tiiiancial statements have been prepared in Compliance with FRS 102, '1'he Financial Reporting Standard applicable iii tlie UK and Ilic Republic ol. Ireland, the Statement of Recoiiiniended Practice applicable lo charilics prcparing theii- financial statements in accordance with tlie Financial Reporting Siandai'd appliLablc in the UK and Republic of li'eland {FRS 102) (Chai-ities SORP FRS 102} and Ilie Charities Act 2011. 2. Accounting Policies The fiiiancial Stateinenls have beeii prepared on the hisloi'ical cost basis. as modified by the revaluation of investments Ineasured al fair value through income and expenditure. Incomin Resources Recognition of Incoming Resources 'l-hese are included in the Statement of Financial Activities (SOFA) wheii.. the Lhartty becomes eiititled to the I'esources. the ti'uslees are virtually ceriaiii Ihey will I'eceive the resources; and the tnonetary value can be iiieasui'ed with sulliciei)I reliabilily. Intoming Resources with Related Expenditure Where incoining resources have related expenditure the incoming resources and related expenditure al'e reported gross ii) Ihe SOFA. Grants and Donations Grants and donations are only included in the SOFA when the charity has unconditional entitlemenl to the resourLcs. Tax Reclaims on Donations and Gifts Incomiiig resources troin tax reclaims are included in the SOFA when received. Volunteer Help Tlie value ol. any voluntary help received is not included in the fiiiancial stalenienls but is described the trustees, annual reporl. Investment Income This is included in the financial stalements when receivable. 12
BIBLE EDUCATIONAL SERVICES NOTES TO THE FINANCIAL STATF.MENTS YEAR ENDED 31 DECEMBEII 2025 Investment Gains and Losses Thi% includes any gFain or loss on the sale ()f inveslmenls and any gain or loss resuliing trom revaluingy investments lo markel value at the end ot. Ilie year. enditure and Liabilities Liability Rccognition Liabilities arc reco&Tnis¢d as 500n as there is a leLFal or conslruLtivc obligation coniniitling the charity to pay out resources. Governance Costs Include costs of the prepared and examination of slatulory tinancial sial¢meiils, Ihe Costs of truslee Ineetings aiid cost of any IcgJal advice to t17151ees on gJovemance or constitutional inaltei's. Fund Accounting The Chariiy lias no Endowinent Funds. Restricled Funds arise Fi'oni revenue donations wliere donors have specified the use to whicli the donated tunds should be put {within the objects ot the charity) and are held wiihin cash tunds. Unrestricted Funds are income tunds which are lo be spent lor tlie Charity's general purposes. The designated fund is part of general funds set aside by the Trustees for the Conference Fund. Going Concern There are no m¢iterial uncertainties aix)ul the Charity's ability to conlinue the foreseeable future. a period of al least 12 months from the date of signing the financial statements. 3. Unrestricted and Restricted Funds Movement of major funds Fund Balances at Incoming Outgoing 01101125 resources resourc¢s Fund Balances at 31112125 Gains and 1055es Transfers Unrestricted Funds -General -conference Provision 90,672 322,860 (285,322) (12,000) {2,372) 113,838 96,672 322,860 (285,322} 29 060 (2,372) 131,838 Restricted Fund To¢al Funds 351 111892 20 307 920 153 520 13
BIBLE EDUCATIONAL SEIIVICLS NOTES TO THE FINANCIAL STATIMENTS YEAR F,NDID 31 DECEMBER 2025 4. Related Party Transactions The following payments were made lo Trustees relating to Ihe reimbursement of travel and other expenses-_ 2025 2024 S J E Balmer D J Watts P Harknett A Hill 115 75 18 174 46 S. Fees for Examination of the Financial Statements 2025 2024 Indepcnd¢nt ¢xaininer'5 fces for their services 432 42 6. Paid Employees 2025 2024 6.1 Staff eosts Gross wages. salaries and benefits in kind Pension costs 66,820 71.749 Total staff costs 6.2. Average number of full-time equivalent employees in thc year The parts of lh¢ ch¢irily in wliicli Ihe eniployees work Charitable Aclivilies No employee received employee benefits of more than £60,000 during the year (2024: Nil). 14
PRS Patton Rainey I Stenson Limited CHAfiTEfiÉD ACCOUNTANTS 6 llE¢ISTEkeD AUDITORS Report of the independent examiner to the trustees of Bible Educational Services (charity niimber 1096157) in respect of an examinq4 tion carried out on the Financial Statements for the year ended 31 December 2025 I repoi't to the Irustees 011 Iny exaii)inalion ol. Ilie fini< ncial staleineiils ol- Ihe above chai'ily for ihe year ended i l December 2025, sel out on pages 8 to 12. Re5ponsibilitie5 and basis of report As the charity's trustees, you are respoiisible foi. Ilie pi'eparalioii of the financial slaleiiieiits iii accordaiice willi the i-equireiiieiits of tlie Chai'ilies Act 2011 ("Ihe Act"). I I'eporl in respect ol. iiiy exainiiiation of the Trust's linancial staleimenls cai'ried out under seciioi) 145 of tlie 201 l Act and iii cai'rying out Iny exaniinaiion, I have tollowed all ilie applicable DireLtion5 given by tlie Charity Coiiiniission uiider section 145(5)(b) ot tlie Act. In(lependent examiner's statcment Tlie cliai'ily's gross iiicoine exceeded £250,000 aiid l aiii qualilied to undei.iake the exaiiiinalion by being a qualitied iiieimber of The Inslitute of Cliartered AccoLinianls in Ii-elaiid. I have coinpleled niy exaii)inalion. I coiifirni thal iio material niattei's have conie io iiiy attention in connection with tlie exaniinalion which gives Ine cause io believe Ihai in, aiiy iiialei'ial respect.. the accounting records were not kept in accordance with sectioii 130 01. Ihe Cliarilies Act. or the financial stal¢nieDts did not accoi-d with the accounting records. or the financial statements did nol coinply witli the applicable requii'ements concerning the foi'ni and coiitenl of financial staleinenls sel OLIt in the Charities (Financial Siaiemenis and Reports) Regulations 2008 oiher ihan aiiy reqLiirenienl tlial the liiiancial slaieinenis give a Irue and l'air, view which is Iioi a mailer coiisidei'ed as pai't of ali indepLndenL exainii)alion. I have no concei-iis aiid have come across no other mallei's in coi)neciion wilh Ilie exaininalioii to wl)ich attention should be diawn iii tliis i'eporl in ol'der to eiiable a proper uiiderstanding of the financial statemenls to be reached. Signed= Date: 28 May 2026 Steplianie Sieiison FCA (Chai'tered Aceountaiils iii Ireland) Patton Rainey Stenson Limiled Chartered AccountÉ2nts 6 Easi Bridge Sireet Enniskillen Co. Feriiiaiiagli BT74 7BT CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Hegisleied to caTrJ wtaudit WOFk athd r9vlated ttya lange ol invesiment bUneSS arliwe5 in the Kin0[ by Ihe Insiitute 01 Charteied Aunlan]S in Irdand