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2025-10-31-accounts

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Operation Agri CIO Report and Accounts 31 October 2025

IMPROVED ACCESS TO EDUCATION FOR 4,946 CHILDREN Helping the next generation build brighter, more secure futures.

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1

OPERATION AGRI (CIO) – Annual Report and Accounts 2024 2025

Operation Agri (OA) is a development charity, supporting rural and urban development projects in three continents, attacking basic causes of poverty among some of the most disadvantaged people in the world.

The projects help people to address their own problems, rectifying injustice, establishing their role in the community and improving their lives physically, mentally and spiritually.

Emphasis is placed on the development work fulfilling two criteria: it should be ‘owned’ by the local people, and where possible it should be sustainable. With its aim of ‘showing the love of Jesus in action,’ OA works with overseas partner organisations led by locally based Christians.

TRUSTED LOCAL PARTNERSHIPS

We work through long standing partners with deep community roots, ensuring projects are locally led, well managed, and shaped by real needs.

REAL STORIES. REAL IMPACT.

We share honest, first hand stories that show how supporter funding creates change – highlighting local resilience, leadership, and innovation.

HIGH IMPACT COMMUNITY PROJECTS

From sustainable agriculture and livelihoods to women’s empowerment and education, our partners deliver practical solutions that strengthen families and communities for the future.

STRONG FINANCIAL STEWARDSHIP

We steward funds responsibly, with low overheads, transparent reporting, and careful long term planning. We fund only what we can deliver – even in uncertain times.

2

Contents

Pages
Chairman’s Report 4–5
Operation Agri Impact Report 6–7
Trustees report and projects 8–15
Trustees’ Report / References and Administrative Details 16–19
Statement of Financial Activities and Balance Sheet 20–21
Notes to Financial Statements 22–27
Independent Examiner’s Report 28

3

Chairman’s Report

Custodians not owners

Occasionally I wonder what people in another fifty or sixty years will be doing with Operation Agri after we, as its current custodians, have handed it over to them. Custodianship brings with it so many responsibilities. We reflect on the fact that we don’t own Operation Agri; that’s critically important, it’s not ours but it has been entrusted to us for a while. Then there is guidance from the Association of Chairs (of Trustees) which says that the Chair should ‘Lead the board of trustees to make key strategic decisions in the organisation’s best interests.’ That lifts my vision from the important day-to-day activities to a higher, wider and, hopefully, more farreaching horizon.

Transitioning from trustee to chair of trustees has caused me to look further ahead than just the current year or two to begin to work out what Operation Agri should look like as we move through the next decade and hand the baton over. Anyone who has taken that seat at that table and looked to the future will know that it can be a daunting yet exciting responsibility. During the last few years the trustees of Operation Agri have ventured to peer into the next phase of the life of the charity so I inherited a spirit of adventurism and hope for the future of something which started in the 1950s when an agricultural student knocked on the door of a missionary society which ‘didn’t do agricultural work’ but nonetheless took an amazing leap of faith by diversifying to fill hungry bellies with nutritious food farmed in sustainable ways.

Today, by the generosity of countless individuals and groups, Operation Agri continues to support agricultural training and has itself diversified over the years to support locally conceived and managed projects which bring healthcare, women’s empowerment, children’s education and technical training to people of all ages and backgrounds. Each person, be they a child, young person or adult, who is brought into a project comes from a background of poverty and is equipped to begin to live the life God always intended for them.

Some changes

It was during the previous year that Jo Jackson, our Administrator, told us of her intention to retire in April 2025. What looked like a major problem was wonderfully worked out in two very distinctive ways. Firstly, Jo offered to continue with Operation Agri in the role of trustee. She was elected at the 2025 Annual Public Meeting and has served us with her normal enthusiasm and vigour

taking on the editorship of our free quarterly magazine, Outreach Abroad . We wait to see what creative dynamic she will bring to that publication. Secondly, after receiving numerous high calibre applicants for the role of Administrator we were delighted to appoint Joanna Legg-Bagg. Joanna has brought skill sets and experiences to the charity which are different to but complementary with those we currently enjoy. The first year as Administrator is always accompanied by a very steep learning curve as Joanna is discovering.

Now the work!

Important as it is to maintain the operations of Operation Agri it’s the outcomes of the project work that we want to trumpet loud and clear. Here are four extracts from the year’s magazines which provide just a glimpse of what is happening ‘on the ground’.

Farming in Zambia

Nyampande Organic Farmers’ Cooperative: Operation Agri (OA) has recently started to support an agricultural project in Zambia. The ‘Organic Fertiliser Farming Training project’ is run by Pastor Lawson Liao of Kingdom Life Ministries. OA is partnering with the African Pastors Fellowship. The purpose of the project is to show the advantages of locally made organic fertiliser (which is good for the environment) over costly, imported, chemical fertiliser. Practices that lead to deforestation, land degradation, soil erosion and land pollution will also be addressed.

Children in Bangladesh

Working with CMYC (Jerry Clewett a trustee of OA), was keen to spend some days working with the staff of the project we support, the Duaripara Family Development Project, (DFDP), and the staff of CMCY. Operation Agri had already agreed to fund a new three-year phase of the project beginning in January 2024, so this was a good opportunity to sit with the staff of the project and CMCY to see how monitoring tools for the project could be improved.

4

Chairman’s Report continued

Youth from the slums of Uganda

Setting Development and Keeping the Foundation, (SDKF), vocational skills training project trains 120 disadvantaged young people per year in tailoring, hairdressing and motorcycle mechanics, so that they can acquire skills to earn a living, hence breaking the poverty cycle for them and their generation. So far over 1,800 youth have benefited from this programme. Young people face so many barriers in their journey to success and, often, the root cause of failure is lack of capital and the skills needed in the labour market. Many young people from vulnerable backgrounds are not able to complete their education.

Pregnancy care in Nicaragua

Rosa, (name change for privacy) is a young mother of two living in Fila Grande, a remote village nestling in the mountains of Matagalpa, Nicaragua. Here, homes are scattered across rugged terrain, often separated by hours of walking along steep, muddy paths and across rivers. Families in this area practice subsistence agriculture, growing beans and corn to feed their households. If they have a surplus, they sell it to purchase other necessities like rice, oil, and sugar. Despite only being 23, Rosa’s life has been at risk more than once due to serious health complications. Thanks to the partnership between Operation Agri and AMOS, she has had the support of a local health leader, Petronilo Gaitán, who helped guide her through difficult pregnancies and ultimately helped save her life and the lives of her children.

These projects, and more, are happening because people care in three particular ways: they serve, they give they pray.

Service – Trustees

As Chair of Trustees, I am privileged to report that at the Annual Public Meeting of Thursday 29th May 2025 the Board of Trustees of Operation Agri was affirmed as:

Mrs. Gill Ashley-Smith (Until 2026) Mr. J. Russell Ashley-Smith (Until 2028) Mrs. Carin Blunn (Until 2026) Mr. Martin Butterworth (Until 2026) ...Overseas Secretary Mr. Jerry Clewett (Until 2028) Mr. Stan Crees (Until 2028) Mr. Julian Durbin (Until 2026) Mrs. Joanna Jackson (Until 2028) Mrs. E. Jane Hanger (Until 2027) Rev. Nigel Jones (Until 2027) Chair of Trustees and Secretary Mr. James Townsend (Until 2027) Treasurer

I am delighted to say that we also have several dedicated volunteers who give us freely of their time to support Operation Agri especially with our social media output. Then there are those whose professional services make the magazine and website possible. Thank you to one and all.

Giving – the finances

Income for 2024-2025 amounted to £212,989 including legacies of £70,922 (2023-2024 amounted to £193,545, which included legacies of £45,500.

Expenditure for the period amounted to £238,730, including overseas grants awarded of £161,020 ( 20232024 amounted to 209,922 including grants awarded of £157,740).

The Charity continues to be thankful to God for His continued resourcing of Operation Agri through Individual donors, Churches and grant funding.

Praying

The Charity continues to regularly pray for everyone involved with Operation Agri, the Trustees, staff, supporters and our Overseas Partners who provide the in-country resources to the projects and on-going work which immeasurably enriches the Operation Agri community.

It is with an enormous sense of excitement that I look forward to what I will be writing for the 2025/26 Annual Report.

Rev. Nigel Jones Chair of Trustees

5

Impact

Impact

STRONG, TRUST

BASED PARTNERSHIPS

We work alongside long standing local partners with deep roots in their communities. These close, hands on relationships ensure every project is community led, well managed, and shaped by real local priorities – giving individual supporters, churches, and funders confidence their investment is making a lasting difference.

SUPPORTED 13 PARTNER ORGANISATIONS IN 11 COUNTRIES ACROSS 3 CONTINENTS

Long term, trusted local partners driving meaningful, community- led change.

REACHED OVER 9,062 HOUSEHOLDS

improved livelihoods, better nutrition, and greater resilience.

EMPOWERED 5,640 WOMEN AND GIRLS

Through targeted training and inclusive programmes that strengthen economic independence and community leadership.

TRAINED 2,355 FARMERS IN SUSTAINABLE AGRICULTURE

Boosting crop yields, food security, and climate resilience.

IMPACT A T A G L A N C E Operation Agri

IMPROVED ACCESS TO EDUCATION FOR 4,946 CHILDREN

Helping the next generation build brighter, more secure futures.

RESPONSIBLE AND TRANSPARENT FINANCIAL STEWARDSHIP

We steward funds with care, integrity, and foresight. By maintaining healthy reserves, keeping overheads low, and committing only to projects we know we can fully fund, we ensure stability even in uncertain times. Regular monitoring and independent project assessments underpin strong accountability and long term impact.

SHARED OVER 140 INSPIRING STORIES

First hand accounts bringing to life the difference supporters make on the ground.

HONEST STORIES FROM THE FIELD

stories that bring our work to life. These human centred accounts show how supporter funding translates into real change, while spotlighting the resilience, innovation, and leadership within the communities we serve.

INVESTED £161,020 IN COMMUNITY-LED DEVELOPMENT

Directly supporting sustainable agriculture, resilient livelihoods, women’s empowerment, and education worldwide.

HIGH IMPACT, LOCALLY LED PROJECTS

sustainable agriculture, livelihoods, women’s empowerment, and education. Together, these projects create tangible, layered change that strengthen individuals, families, and entire communities for the long term.

6

7

Project Reports

BANGLADESH

Duaripara Family Development Project Christian Ministry to Children and Youth (CMCY)

Direct Beneficiaries: 100

The project supports vulnerable girls and families in Duaripara through education, nutrition, health, and protection. In 2025, DFDP helped 100 extremely poor girls stay in school, reducing risks of child labour, early marriage, and exploitation. Girls received nutritious snacks, life skills training, and safe spaces, while families accessed health support, savings groups, medical assistance, and small business grants. Working with parents, schools, and community leaders, DFDP strengthens families and builds safer, more resilient futures.

INDIA

Community Empowerment Project Oasis India

Direct Beneficiaries: 1100

The project works in Bhaskar Nagar, Mumbai, supporting vulnerable children, women, and youth to build healthier, safer, and more resilient lives. Through integrated education, health, skilling, and community safety programmes, children aged 6–17 access quality education, life skills, and safe spaces, while women gain vocational skills and economic confidence. Young men receive targeted training and support to address drug addiction and promote positive, responsible behaviour. Together, these interventions create pathways to lasting change for the whole community.

IMPACT SNAPSHOT

IMPACT SNAPSHOT

8

Project Reports

MALAWI

Growing Greener in Malawi African Pastors Fellowship (APF)

Direct Beneficiaries: 350

The project has been revitalised after a year long pause following the death of its founder, with a new team continuing his vision to strengthen climate resilience and food security. Working across the Lower Shire and Ncheu District, farmers are trained in climate smart agriculture to adapt to increasingly extreme weather. In flood prone areas, this includes growing winter crops using residual moisture after floods and planting short season maize to avoid cyclone disruptions. These approaches are helping households recover faster from climate shocks while protecting food supplies.

IMPACT SNAPSHOT

NEPAL

Community Health and Education Project Mahatgaun

Multi‑Purpose Community Development Service (MCDS)

Direct Beneficiaries: 3363

The CHEP project works in a highly remote area, once inaccessible by vehicle, supporting communities to lead their own development. Through women led Self Help Groups, CHEP builds safe spaces for learning, confidence, and collective action. These groups are formalised into registered cooperatives, enabling long term sustainability and protection. Integrated training in agriculture, education, and adult literacy equips participants to improve livelihoods, food security, and social wellbeing while strengthening resilience and self reliance.

IMPACT SNAPSHOT

9

Project Reports

NICARAGUA

Community-based Primary Healthcare Project A Ministry of Sharing (AMOS)

Direct Beneficiaries: 30

AMOS strengthens health outcomes in Nicaragua by building community led healthcare from the ground up. The programme trains and equips local volunteers, known as Health Leaders, to deliver basic care, promote disease prevention, and support maternal and child health within their own villages. By combining healthcare delivery with education and advocacy, AMOS strengthens local health systems and supports long term physical, emotional, and community wellbeing in remote and under-served areas.

IMPACT SNAPSHOT

PAKISTAN

Women’s Empowerment Through Literacy and Skills Training Light for the Nation (LFTN)

Direct Beneficiaries: 1306

Light for the Nation empowers marginalised women in Punjab, Pakistan, many from Christian communities affected by poverty and bonded labour, to build independent and dignified futures. Through 6–12 months of vocational training in beautician work, sewing, literacy, and advocacy, women gain practical skills, financial literacy, and rights awareness to secure sustainable livelihoods. The project restores confidence and self worth, enabling women to challenge inequality and become agents of change in their families and communities.

IMPACT SNAPSHOT

10

Project Reports

SIERRA LEONE

Joy Agricultural Project NEHADO

Direct Beneficiaries: 28

Launched in January 2025, the Joy Agricultural Project strengthens food security, livelihoods, and resilience among subsistence farming families in Koinadugu District, Northern Sierra Leone. Using a train the trainer model, the project equips 28 local ‘resource people’ from 14 remote communities with climate smart farming skills, who then mentor other smallholder farmers. Alongside agricultural training, Village Savings and Loans Associations support improved income management and financial resilience. Together, these approaches increase yields, boost household incomes, and build community led, sustainable development that extends beyond the project period.

SRI LANKA

Strengthening Community Structures for Sustainable Development in Kilinochchi Lanka Evangelical Alliance Development Service (LEADS)

Direct Beneficiaries: 317

Strengthening Community Structures for Sustainable Development in Killinochchi supports war affected communities to rebuild trust, voice, and economic resilience after Sri Lanka’s civil war. In 2025, the project strengthened advocacy, collaboration with local authorities, and pathways to sustainable livelihoods. Children’s Clubs promoted inclusive leadership and child rights, while Feedback and Response Mechanisms improved accountability. Women led Self Help Groups supported savings and financial inclusion, with capacity building and local partnerships embedding long term, community led sustainability.

IMPACT SNAPSHOT

IMPACT SNAPSHOT

11

Project Reports

UGANDA

Sustainable Farming Initiatives (SAFI) Baptist Union of Uganda (BUU)

Direct Beneficiaries: 180

The Sustainable Agriculture Farming Initiatives Project (SAFI) strengthens small scale farmers’ livelihoods in Uganda through practical, climate smart agriculture training. In 2025, farmers engaged in workshops, peer learning, and on farm advisory support covering soil health, crop management, water conservation, pest control, and farm economics. Regular field visits helped farmers apply learning directly, improving yields, reducing costs, and building confidence. Phase Two concluded with the graduation of Community Farmer Trainers, creating a local network to sustain and spread good practice.

IMPACT SNAPSHOT

Women’s Adult Literacy Project (WALP) – Baptist Union of Uganda (BUU)

Direct Beneficiaries – 378

The Women’s Adult Literacy Project empowers illiterate women to read, write, calculate, and manage daily life with confidence. Learning takes place across 12 community based centres using interactive methods such as storytelling, singing, and role play, making literacy practical and engaging. Alongside reading and numeracy, women gain skills in health, parenting, and basic business, and are encouraged to form supportive groups and Village Banks. As a result, women are better able to manage money, support their children’s education, and participate actively in community life.

IMPACT SNAPSHOT

13

Project Reports

UGANDA

Vocational Skills Training Project Setting Development and Keeping the Foundation (SDKF)

Direct Beneficiaries – 69

The SDKF Vocational Skills Training Project equips vulnerable young people from Kampala’s slums and poverty affected rural communities with practical skills to build sustainable livelihoods. Many participants have left school early due to poverty, orphanhood, or HIV/ AIDS and are at risk of exploitation. Through hands on training in trades such as mechanics, carpentry, tailoring, and hairdressing, alongside mentoring, follow up, and access to start up loans, young people are supported into employment or self employment. Since 2006, the programme has helped thousands of youths achieve economic self reliance and lasting change.

IMPACT SNAPSHOT

14

Project Reports

ZAMBIA

Nyampande Organic Farmers Project African Pastors Fellowship (APF)

Direct Beneficiaries – 400

Launched in 2023, the project expands annually into new areas, working with local leaders to build strong community ownership. Farmers are trained to produce organic fertiliser using locally available materials, reducing reliance on costly inorganic inputs and breaking cycles of debt. These low cost, sustainable practices are cutting production costs, protecting incomes, and strengthening household resilience while promoting environmentally responsible farming.

IMPACT SNAPSHOT

15

Trustees’ Report References and administrative details

Prologue

The formation of this Charity known as Operation Agri was approved by the Trustees of Operation Agri BMM and formally registered on 17th April 2020 as a Charitable Incorporated Organisation of the Foundation Type with the Charity number 1189098. The Trustees of Operation Agri BMM became the Trustees and Members of Operation Agri. For clarity the Charity is often referred to as Operation Agri (CIO). Operation Agri (CIO) is the successor Charity to Operation Agri BMM.

2 Charity information

0800 915 3201. For this purpose, the Charity operates a mobile telephone and has the 0800 number re-directed to the mobile handset.

3 Annual Meeting

The Constitution does not require an Annual General Meeting, but the Trustees have agreed to hold an Annual Public Meeting, (APM), once a year. Only Trustees have voting rights but invitations to attend the APM are normally given through the magazine, Outreach Abroad , and emails.

4 Trustees and Members

The names of all those who were the Charity’s Trustees and only Members on the date of the Annual Public meeting (APM) in June 2026 are:

It is noted that Ms Joanna Legg-Bagg attends most trustees’ meetings as Administrator to take the minutes of meetings. She is a non-voting but contributory attendee.

Mrs Alexandra Lear attends trustees meetings in her capacity of Charity Development Manager, but although a contributory member, has no voting rights.

5 Trustees’ Status

The Trustees’ status at the 2025 APM and their terms of service are as indicated in the chairman’s report.

6 Officers

The Trustees have approved that there be four officers, namely, Chairman, Secretary, Overseas Secretary, and Treasurer. They are elected at the Annual Public Meeting (APM) and will normally hold office for three years and be eligible for re-appointment. The Trustees have identified the need for a Deputy Chairman and Deputy Secretary but neither roles are currently filled.

7 Donors Group

Trustees serving on the Donors Group are:

Gillian Ashley-Smith, Russell Ashley Smith, Carin Blunn, Julian Durbin (Chair of Donors Group), Jo Jackson, Nigel Jones, and James Townsend. Alexandra Lear attends the meetings as Charity Development Manager and Joanna Legg-Bagg attends the Donors Group meetings as secretary to the meeting.

8 Grants Group

Trustees serving on the Grants Group are:

Martin Butterworth (Chair of Grants Group), Jeremy Clewett, Stan Crees, Julian Durbin, Nigel Jones, and James Townsend.

9 Independent Examiners

The Independent Examiners are:

The Rowleys Partnership Ltd., Chartered Accountants, Charnwood House, Harcourt Way, Meridian Business Park, Leicester LE19 1WP. They are registered with the Institute of Chartered Accountants in England and Wales to carry out audit work in the UK and Ireland.

16

Trustees’ Report

References and administrative details continued

10 Banking

The Bank/s used by the Charity:

11 Accounting

The Trustees present their report with the financial statements of the Charity for the year ended 31st October 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

12 Reporting

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.

13 Compliance

The Trustees have had regard to the Charity Commission’s guidance on public benefit. The Trustees rigorously ensure that any project supported by Operation Agri is in line with the Charity’s objects and aims and complies with the Charity Commission’s general guidance on the prevention and relief of poverty for the public benefit.

14 Governing Document

The Charity is governed by Constitution, adopted on 17 April 2020.

15 Project Criteria

The Charity insists that, where grants are made, they are used to help the poorest, or most disadvantaged, people in the community. Considerable emphasis is placed on projects being underpinned by two criteria: firstly, that the project is ‘owned’ by the local people, and, secondly, if possible, has the capacity to become a self-funding and an ongoing activity. Operation Agri (CIO) aims to help people improve their situation in such a way that they can experience helpful achievement and become able to maintain the progress attained.

Where a project can reasonably be expected to move towards with a degree of self-sufficiency, the policy of Operation Agri (CIO) is to provide a grant that reduces year by year unless that would harm the project in any way.

16 Compassion

The Charity does not usually meet the personal support needs of expatriate workers although, in several projects, we help to support local workers. Some of the churches and bodies with whom we work are partners with BMS World Mission (BMS). Operation Agri’s over-riding aim is that, by experiencing, or witnessing, the love of Christ in action, people may learn of the all-embracing compassion of God our Father and the means of salvation through Jesus Christ.

17 Partners and Support

The Charity does not employ any overseas workers. The development projects financed through Operation Agri (CIO) are managed by experienced Christian-led overseas partners who have the same aims as Operation Agri (CIO) and to whom we express our appreciation for their effective working relationships.

We are served by several appropriately experienced people who assist in appraising applications and evaluating subsequent reports. Their scrutiny of an initial proposal identifies areas for clarification or further explanation. Consideration is then given to the need for good local management of and the ability of Operation Agri (CIO) to monitor and evaluate the work through the lifetime of any grant, where the assessor’s input on the ongoing reports is very valuable. Careful scrutiny is particularly significant when a proposed project is in a country in which we are not currently active. A project usually needs to be in the hands of an established church or registered organisation and not an individual. The Charity requires regular narrative reports and audited accounts for each grant made.

18 Current Project Partners

Bangladesh: CMCY – Christian Ministry to Children and Youth.

India: Oasis India.

Malawi: African Pastors Fellowship.

Nepal: MCDS – Multi-Purpose Community Development Service via BMS.

Nicaragua: AMOS Health and Hope – A Ministry of Sharing.

Pakistan: LFTN – Light for the Nations.

Sri-Lanka: LEADS – Lanka Evangelical Alliance

17

Trustees’ Report continued

Development Service.

Sierra Leone – Baptist Missionary Society (BMS).

Tanzania: FPI – Farming Partnership Initiative.

Tanzania: Emmanuel International – Imarika.

Uganda: BUU – Baptist Union of Uganda – Sustainable Agriculture Farming Initiatives.

Uganda: BUU – Baptist Union of Uganda – Women’s Adult Literacy Project.

Uganda: SDKF – Setting Development and Keeping the Foundation.

Zambia: African Pastors Fellowship.

19 Magazine

The Charity publishes a quarterly magazine called Outreach Abroad. The hard copy is distributed free to anyone who requests a copy. The same copy is hosted on our website for anyone to read and/or download.

Partners are frequently asked to contribute articles for the magazine Outreach Abroad . Their pieces are always insightful into the ways the teams work and the results they achieve. Particularly welcome are the personal testimonies from people and families who have been enabled to move out of poverty and given hope.

20 Praise

Operation Agri (CIO) has maintained its mission despite ongoing household financial pressures especially with the increased cost of energy. Operation Agri (CIO) continues to make grants, in line with commitments, in local currency so that partners do not suffer from fluctuations in the value of the GBP. The Charity continues to be grateful to the generous bequests it has received, which has eased the cash flow for the Charity.

21 60 Plus Years

We give thanks that through the sixty plus years of Operation Agri BMM and now Operation Agri (CIO) millions of people in families and communities have been lifted from poverty and given access to healthcare and skills otherwise denied to them. Some supporters continue to raise income through sales of crafts and sponsored events including running various marathons.

22 Projects

This year grants from Operation Agri (CIO) totalled £161,020 (£157,740) were given to support 14 projects in 11 countries across 3 continents: the sums involved ranged from £2,656 – £20,350.

23 Donations

The Trustees remain grateful to the loyalty and generosity of the supporters of the Charity and to the goodness of God so that the Charity remains active in difficult financial times.

24 Controls

By maintaining tight control on expenditure Operation Agri (CIO) has kept grants at the highest possible level and has been able to support ongoing and new projects. We believe our aim of attacking the basic causes of poverty in countries in the developing world continues to be achieved. The income to grant ratio is as high as possible. This is largely made possible by the volunteer Trustees freely giving of the time and skills and by several of them not claiming right and proper expenses though some claim them and then return them as a gift to the Charity.

25 Performance

The Trustees have ensured that the Charity has, always through the year, operated wholly in accord with its Objects as identified in its Constitution. This is sometimes emotionally difficult to maintain especially when the personal situations of some partners urge us to respond to their needs, but the Constitution does not allow.

26 Projects

The Trustees have continued with their established practices when assessing applications for grants towards the support of projects.

27 Annual Appeal

The Annual Appeal for 2024/25 was ‘Trees, Bees & Seeds’ in Tanzania and raised £11,174 during the period towards the project.

28 Plans

The Trustees remain committed to pursuing the aims and objectives of the Charity by maintaining existing partnerships and seeking other opportunities for partnership. As in previous years they continued to develop and strengthen the established network of supporters and seek a strategic broadening of the present supporter base.

29 Organisation

Operation Agri maintains its organisation structure of having two groups. Trustees are normally assigned to either the Grants Group or the Donors Group for day to day working. The normal exception being that the Chair and the Treasurer are assigned to both groups. However, in recent years it has become normal for Trustees in the

18

Trustees’ Report continued

Donors Group to also have responsibilities in the Grants Group.

The Grants Group has, as its main aim, the consideration of project bids through to ongoing analysis of reports. The Donors Group focuses on the income and the administrative matters of running the Charity.

All Trustees are required to vote on the adoption of a new project and on each grant issue.

30 Communication

Much of the business of Operation Agri (CIO) is undertaken via conference calls, usually using Microsoft TEAMS, to reduce the expense in time and cost associated with travelling to meetings and the booking of venues. However, the Trustees believe that face-toface meetings aid communication and fellowship and continue to meet face-to-face twice a year.

whenever possible. Operation Agri recognises that partners implementing activities resourced by Operation Agri often work with children and vulnerable adults. Partners have a responsibility to inform the Trustees of all safeguarding issues.

36 Data Protection

The Charity maintains a database of supporters which is regarded as confidential and maintained in accordance with current UK legislation which, currently, is The Data Protection Act 2016, the UK’s implementation of the General Data Protection Act (GDPR).

Approved by the Trustees on .................................. and signed on behalf of the Trustees of Operation Agri by: Nigel A. Jones Secretary

31 Technology

Black Owl continues to support the website and has enabled the Trustees to make good use of Microsoft 365.

32 Fraud

Signed ………………….

There is no evidence of any fraudulent activity with all internal and external transactions being properly accounted.

Whenever we receive a request to change the details of the transfer of banking assets to an existing partner or we commence the transfer to a new partner various security measures are enacted to avoid fraudulent activity.

33 Reporting

The Trustees are not aware of anything else which would have required a report to the Charity Commission resulting from either Operation Agri (CIO) or any of its partners.

34 Reserves

The Trustees confirm that the Charity has a reserves policy adequate to meet unplanned expenditure. A minimum reserve of £20,000 has been identified.

35 Safeguarding

The Charity has a safeguarding policy relating to work with children or vulnerable adults although in their work for OA none of the Charity’s Trustees, nor its administrator, or other volunteers work directly with any such people. However, the policy is applicable for events such as Trustees visiting projects.

The Overseas Secretary is responsible for ensuring that our partners have a suitable Safeguarding policy and process. These should be appropriate for the local situation while also being compliant with OA’s own policy

19

Statement of financial activities

OPERATION AGRI[(] CIO[)]

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2025

Income and endowments from:
Note
Donations and legacies
4
Charitable activities:
Tanzania 'Transforming Farms'
Sri Lanka - Livelihoods
Tanzania-Trees, Bees & Seeds
Veg for Mozambique
Total Income and Endowments
Expenditure on:
Raising funds:
Fundraising and publicity
5
Appeal costs
Charitable activities:
Direct charitable expenditure
6
Support costs
7
Total Expenditure
Net income / (expenditure)
Net Movement in Funds
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
£
172,986
-
15,993
11,174
-
200,153
12,228
4,455
148,184
61,027
225,894
(25,741)
187,939
162,198		 Restricted
Funds
£
12,836
-
-
-
-
12,836
-
-
12,836
-
12,836
-
-
-		 Total
2025
£
185,822
-
15,993
11,174
-
212,989
12,228
4,455
161,020
61,027
238,730
(25,741)
187,939
162,198		 Unrestricted
Funds
£
134,588
21,566
24,220
-
260
180,634
15,528
2,240
144,829
34,414
197,011
(16,377)
(16,377)
204,316
187,939		 Restricted
Funds
£
12,911
-
-
-
-
12,911
-
-
12,911
-
12,911
-
-
-
-		 Total
2024
£
147,499
21,566
24,220
-
260
193,545
15,528
2,240
157,740
34,414
209,922
(16,377)
(16,377)
204,316
187,939

20

Balance Sheet

OPERATION AGRI[(] CIO[)]

BALANCE SHEET AS AT 31 OCTOBER 2025

Note
Current Assets:
Debtors (Gift Aid)
8
Cash at bank and in hand
Creditors:
Amounts falling due within one year
9
Net Current Assets
Net Assets
Funds:
Unrestricted
10
Restricted
11
Total Funds		 2025
2024
£
£
8,792
5,040
158,378
187,425
167,170
192,465
4,972
4,526
162,198
187,939
162,198
187,939
162,198
187,939
-
-
162,198
187,939

The financial statements were approved by the Trustees on …………………………..

Rev.Nigel A Jones Chairman

The notes form part of these financial statements..

21

OPERATION AGRI[(] CIO[)] NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

Operation Agri (CIO) was established on 17 April 2020 and subsequently Operation Agri BMM Reg. 1069349 has been transferring donors, assets and expenditure through Operation Agri (CIO) Reg. 1189098.

During 2024 Operation Agri BMM was formally merged with Operation Agri CIO in accordance with the Charities Commission guidelines.

Note 1 Accounting Policies

1.1 Basis of preparing the financial statements

Operation Agri (CIO) is a charitable incorporated organisation registered in England and Wales. The address of the charity is given in the Report of the Trustees.

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2 Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

1.3 Income recognition

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

1.4 Resources expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

The costs of charitable activities are allocated, inclusive of VAT, to direct expenditure categories as incurred, in the period to which they relate. Grants made to overseas projects are included in expenditure when the grant has been both approved by the Trustees and acknowledged by the recipient project. Grants that are approved but not yet acknowledged are not included in the accounts. Support costs are accounted for on an accrual basis. These costs comprise expenditure incurred in the running of the charity itself as an organisation. It is not considered practical to apportion the costs to the various projects, nor is it considered to be a useful analysis as the projects are run by other charities overseas, while the support costs are incurred in the UK.

Fundraising costs are those incurred in seeking voluntary contributions and donations.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include examination fees and costs linked to the strategic management of the charity.

1.5 Taxation

The Trust is registered as a charity and is not liable to taxation.

22

OPERATION AGRI[(] CIO[)] NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

Note 1 Accounting Policies continued

1.6 Cash and cash equivalents

Cash and cash equivalents comprise cash in hand and cash on deposit.

1.7 Debtors and creditors receivable/payable within

one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

1.8 Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

Note 2 Net Incoming Resources

2025 2024 This is stated after charging: £ £ Independent examiner’s fee 4,776 4,422 ===== =====

Note 3 Trustees Remuneration and Transactions

No trustees received remuneration during the year (2024 – Nil).

Trustees expenses

Five trustees (2024: four) were reimbursed for travel and mobile phone expenses of £1,462 during the year (2024 – £575).

Note 4 Donations and legaciesNote 4 Donations and Legacies

Note 4 Donations and legacies
Note 4 Donations an		 d Legacies
Unrestricted Restricted Total Unrestricted Restricted Total
Fund Funds Funds 2025 Fund Funds Funds 2024
£ £ £ £ £ £
O.A. Partners donations 47,622 - 47,622 35,065 - 35,065
Other donations 38,723 12,836 51,559 43,067 12,911 55,978
Legacies received 70,922 - 70,922 45,500 - 45,500
Income tax reimbursed 15,719 - 15,719 10,956 - 10,956
172,986 12,836 185,822 134,588 12,911 147,499
Note 5 Fundraising and Publicity
Note 5 Fundraising & Publicity
Unrestricted Restricted Total Unrestricted Restricted Total
Fund Funds Funds 2025 Fund Funds Funds 2024
£ £ £ £ £ £
Outreach Abroad:
Printing 12,228 - 12,228 15,528 - 15,528
12,228 - 12,228 15,528 - 15,528

23

OPERATION AGRI[(] CIO[)]

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

Note 6 Direct Charitable Expenditure

Grants to Overseas Projects:
Bangladesh
Duaripara-CMCY (BAN 03-10)
India
Oasis - Borivali (IND 17 )
Malawi
APF Growing Greener (MAL 99)
Nepal
MCDS - CHEST (NEP 32)
MCDS - CHEP (NEP 33)
Nicaragua
AMOS project (NIC 98/9)
Pakistan
Pakistan PAK 01
Sri Lanka
LEADS - PSDP (SRI 13/15/16)
Tanzania
Deeper Life Bible Church (TAN 01)
Emmanuel International (TAN 02/03)
Uganda
SDKF Tailoring & Design (UGA 08)
SDKF - Crpenters Fund
BUU SAFI (UGA 06)
BUU WALP (UGA 91)
UGA - Donkey's
Zambia
APF-Organic Fertilizer Training
Sierra Leone
BMS
Total Overseas expenditure for the year		 Unrestricted
Fund
£
15,948
16,314
11,397
14,636
-
-
9,396
19,995
13,263
6,867
9,000
14,233
2,656
-
9,688
-
4,791
-
148,184		 Restricted
Funds
£
702
981
208
864
-
-
1,399
355
736
3,133
-
724
-
2,917
797
-
20
-
12,836		 Total
Funds 2025
£
16,650
17,295
11,605
15,500
-
-
10,795
20,350
13,999
10,000
9,000
14,957
2,656
2,917
10,485
-
4,811
-
161,020		 Unrestricted
Fund
£
17,619
18,052
888
11,000
2,204
8,837
13,647
7,883
13,485
6,504
7,927
2,000
12,441
2,962
1,555
4,271
13,554
144,829		 Restricted
Total
Funds
Funds 2024
£
£
113
17,732
1,098
19,150
832
1,720
-
11,000
796
3,000
1,163
10,000
600
14,247
527
8,410
515
14,000
1,496
8,000
3,113
11,040
-
2,000
200
12,641
2,458
5,420
-
1,555
-
4,271
-
13,554
12,911
157,740

24

OPERATION AGRI[(] CIO[)]

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

Note 7 Support costs
Staff Cost & other costs
Marketing
Bank Charges
Officers' and committee travel
Insurance
Consultancy
Independent examiner's fee & Legal
IT & Website
Postage, Telephone & Carriage
Note 8 Debtors
Income tax recoverable
Note 9 Creditors
Accruals (Independent examiner fees)
PAYE/NIC
Other creditors
Note 9 Creditors
Note 8 Debtors
Note 7 Support Costs		 Unrestricted
Funds
£
35,789
11,625
407
1,588
918
-
5,073
3,090
2,537
61,027		 Restricted
Total
Unrestricted
Funds
Funds 2025
Funds
£
£
£
-
35,789
18,976
-
11,625
2,500
-
407
762
-
1,588
2,488
-
918
823
-
-
567
-
5,073
4,422
-
3,090
2,417
-
2,537
1,459
-
61,027
34,414
2025
2024
£
£
8,792
5,040
8,792
5,040
2025
2024
£
£
4,776
4,422
169
63
27
41
4,972
4,526
General
General
Fund
Fund
2025
2024
£
£
187,939
204,316
200,153
180,634
(225,894)
(197,011)
162,198
187,939
2025
2024
£
£
-
-
12,836
12,911
(12,836)
(12,911)
-
-		 Restricted
Total
Funds
Funds 2024
£
£
-
18,976
-
2,500
-
762
-
2,488
-
823
-
567
-
4,422
-
2,417
-
1,459
-
34,414
Note 10 Unrestricted Funds
Note 10 Unrestricted Funds
Balance at 1 November 2024
Income for the year
Expenditure
Balance C/Fwd. at 31 October 2025
Note 11 Restricted Funds
Balance at 1 November 2024
Income for the year
Expenditure
Restricted Funds C/Fwd. at 31 October 2025
Note 11 Restricted Funds

25

OPERATION AGRI[(] CIO[)]

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

Restricted funds movements split as follows: At 1.11.24 **Income ** Expenditure At 31.10.25 **At 1.11.23 ** **Income ** Expenditure At 31.10.24
Note 11 Restricted Funds continued
Note 11: Restricted Funds continued
Duaripara (BAN 97/8/9/10) - 702 (702) - - 113 (113) -
India
Oasis - Borivali (IND 97/98/IND 99) & IND 16 - 981 (981) - - 1,098 (1,098) -
Malawi
APF Growing Greener (MAL 99) - 208 (208) - - 832 (832) -
Nepal
MCDS - CHEP (NEP 33) - 864 (864) - - 796 (796) -
Nicaragua
AMOS project (NIC 98/9) - 1,399 (1,399) - - 1,163 (1,163) -
Pakistan
Pakistan PAK 01 - 355 (355) - - 600 (600) -
Sri Lanka
LEADS - PSDP (SRI 13/15/16) - 736 (736) - - 527 (527) -
Tanzania
Deeper Life Bible Church (TAN 01) - - - - - 515 (515) -
Emmanuel International (TAN 02/03) - 3,133 (3,133) - - 1,496 (1,496) -
Uganda
SDKF Tailoring & Design (UGA 98) - 2,917 (2,917) - - 3,113 (3,113) -
BUU SAFI & PADA project (UGA 06) - 724 (724) - - 200 (200) -
BUU - WALP (UGA 91) - 797 (797) - - - - -
Oasis Mbale (UGA 91) - - - - - 2,458 (2,458) -
Zambia
APF-Organic Fertilizer Training - 20 (20) - - - - -
Total Overseas expenditure for the year - 12,836 (12,836) - - 12,911 (12,911) -

26

OPERATION AGRI[(] CIO[)]

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

Note 12 Analysis of Net Assets between FundsNote 12 Analysis of Net Assets between Funds

Net current Net current
Assets Assets
2025 2024
£ £
Restricted Funds - -
Unrestricted Funds 162,198 187,939
162,198 187,939

Note 13 Controlling PartyNote 13 Controlling Party

The charity is run by the board of Trustees: There is no ultimate controlling party.

Note 14 Staff Costs Note 14 Staff Costs

Wages and Salaries
Employers national insurance
Pension Contributions
Employee Expenses		 2025
2024
£
£
31,933
16,003
-
-
2,228
1,120
1,628
1,853
35,789
18,976

The average number of employees during the year was 2 (2024: 2).

No employee received emoluments in excess of £60,000.

Note 15 Defined Contribution Pension SchemeNote 15 Defined Contribution Pension Scheme

The charity operates a defined contribution pension scheme for it's employees. The amount recognised as an expense in the year was £2,228 (2024: £1,120).

Note 16 Related Party Disclosures

Note 16 Related Party Disclosures

During the year £ 8,781 (2024: £7,536) of donations were received without conditions from the trustees.

27

Independent Examiner’s Report to the Trustees of Operation Agri CIO

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 October 2025 which are set out on pages 20 to 26.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Lisa G Parkes FCA FCCA

ICAEW

The Rowleys Partnership Ltd

Chartered Accountants

Harcourt Way Meridian Business Park

Leicester

LE19 1WP

Date ........................................

28