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 SU￿1Clent 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 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 le￿ll 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- Sv￿ContraCtOrs 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 O￿lCer (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 ihe Iranslalion of the Bibletinie syllabus into Ai'abic. Aim to put nialerial onlo SD cards/ USB lor usc in MENA Countries iii early 2026. Trustees Review oomrneneed inlo the B.E.S. Translation Strategy 2026-2028 New Countries I People Groups.. Souih Korea. Technology Developments: The B.E.S. Learning Management System (LMS), our digital training platfom), is being well used. To date, 402 individuals have registered on the l.MS, and 1,662 courses have been completed. March 2025 Translation of the LMS into I I languages is complete. Noveniber 2025 - 9 languages al-e now complete on the LMS witli modules and videos ready for Li8e- Arabic, Chichewa, English, French, Portuguese, Ru88ian, Spanish, Swahili and lJkrainiaii. Video content tran.%latioii is in ijrogress in Chinese. Malayalam, Moiigolian. Fai'si and Taniil. Bespoke training over Zoom has been completed wilh 3 B.E.S. partners- ULJanda, Mongolia, Rwanda. LMS - Three new training modules are currently in developinent.. one on effective in- country printing solutions, another on establishing a Postal Bible School Centre, and a third focused on self-evalualion practices 10 help users assess their effectiveness. 40 individual 7.OOM meetings Conducted across th¢ woi'ld with B.E.S. intcmiediaries by Sam Balmer, Stevie Walls and Ang Johnston, and One Inlernational Zoom call for all volunleers and partiiers (Novembei. 2025). B.E.S. website- continually being updated. 42 languages are available to download. Exploring digital solutions for Biblelinie witli the advice of an indep¢ndenl consulianl. The purpose is to reach childreii electronically where pap¢r resources dre not available and io build a Bespoke educational pi'ogranime lo allow studen15 to compl¢le the thsks online and subniit their work lo a teacher. Social media- B.E.S. Facebook & Instagram pages are updated regularly with news, quotes photos from around the world. A closed Facebook page dedi¢aled lo B.E.S. parlners and users is being developed lo enable best praclices lo be shared. There are already iiiultiple WhatsApp groups established Ihal share success stories. Sunscool - A-C series of Bibletime lessons are now all on this App. Continually being updated to the latest versions and translated into 18 languages. Trustees Review eommenced into the B.E.S. Digital Solution Strategy 2026-2028. 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. E￿pt - 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 ex￿7]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 loCa￿￿J1 auditwork antt r9ulalod fora rangtr ol Inv0strnenlbu*r a¢bVibè$ In the Unlted Ki￿thM 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 bU￿neSS arliw￿e5 in the Kin￿0[￿ by Ihe Insiitute 01 Charteied A￿unlan]S in Irdand