Charlty nurnbw. 1189698 FIRST LOVE GLOBAL MINISTRIES uNAuD￿ED TRUSTEES. REpoKf AND FINANCIAL STATEMEpirs FOR THE YEAR ENDED 31 MARCH 2025 FIRST LOVE GLOBAL IIINISTrI&8 R•fOr•n￿ and Admlnl#trallv• Dstall• of th• Charlty. It• Tw•t•gty and *Al¥lM Tru8t•o8' Rewl Ind•p•nd•nt Ex8mlno¢¥ Rgport staternenlof Flnanclal A¢tl¥ltb•* Bal•n¢• Shmt Not•s to th• Fln•ncl•l 8t•t•mMts 8-14 FIRST LOVE GLOBAL PIJNISTrIES REFERENCE AND ADMINISTRATIVE D￿AlLs OF THE CHARrrY. rrsTRUSTEESAND ADVISERS FOR THE YEAR ENDED 31 IURCH 2025 TnMt¢ 8ric Hunt Pastor Mith1￿ Smlth J8ne Hunt Rev Ruth Scorey ChristopherB8xier Charttyr•gl•tsr•d numb•r 118 prtnclpal offlc• 37 Li)wJ Lan• Mulbarton NR14 8AW FNIST LOVE GLOBAL wiisTries TrUSTEES' REPORT FOR THEYEAR ENDED 31 MARCH 21)25 The Truste8¥ present Ihglr annual reF(rft t(Wher t*tth thancw slat￿ty of the FIRST LOVE GLOBAL MINISTRIES for the year 1 Awl 2024 to 31 Marth 2025. Flr8t Lov• Global MlnistrieB lo 80m• of the wc¥lrf8 most VUIr￿ble ￿mmUnI￿o5, 1Sith a primary focus on Uganda, P8kistsn lThJia. During the ffinan(i81 year from 1 Awll 2024 to 31 Ma￿h 2025, the tharlty conJThJ8d to d8lKw estabjlshed prograrnmes vthile also devdopir¥ ￿lia1￿•s. Chjr th I￿)8￿￿j c4nlr•J on ￿)￿.tamI suslain8bdity and eomrnunty empowemi8nL In Entebb•. u￿nde. ￿ conUn￿d to 8 monll*y ¢ommunlty rn￿1 8bng8*I8 the drat￿t￿lI)n of food parc41s to elderfy and vulnar8t48 iTrJNKJual8. This prc4•d has grtr•m st•adily throughoul the ￿ar, wtth •JdlUonal b8nefidart8¥ h)Inlng wularfy. We now sem 60 and go poopl• ￿Ch month. In add￿￿, ￿ opJanl8•d food dl¥trllxrtknn outr••ch•• to 8om• olih8 p)or8Bt and rn￿1 m•rglno118od To encourage solf-#uffiaency, we l••••d loc•1 aThJ 8uOi8d $88d5 for a cornmunlty 4xg&nk gardenlng prolgct In Entebbe. Prtrduc8 from the 9arden was used both Io 8UFVOrt tyjr monlhly moal F¥O9ramme and ¥old loc￿ty, wlth profft8 rnlnvestod bad¢ Into the c&mmuntty to sustakn th• In1tia￿¥•. We continued to pro￿d+ •due•tlon•l •upport throwh SPtyb8orship. covwing Bchc*)1 ts98 and supplying leamlroJ re80urc•8 for Ugandan RewLqr w8ifar8 WSrt5 were oJTrJud•J al bjth sehtds and hom88 10 monrtor wellbelrrfJ 8ThJ prtyJross. Durlng th8 year, we a160 wovkled •nwry•nw m•dlrAI a••l•lan￿ trj kndMdu818 wgant h•atth n••d8. The charlty malnlalned It8 supwi lor paltorw In Uganda. Ind1• and P•kl•tm. offerlng flrwiclal a￿at￿n¢t to help rg$our¢¢ thair rnlnisty and community We SUp￿*d Blblu 4nd Chrl•tb•n t•achlng m•t•rtI￿ and organlsed p••tor•' ¢onf•r•nc•# and ts*lnlnq Mmlnarn to $troNJlh8n leadership and equip church lead8r6. A mln18ty trtp was undwtaken to Vl•*t•m Ugind•. ho8tsd • nwal pastors. r*)nforenc•, dlstrilxrttd food. and offered en(wts3•m•nl and 8uprth io aThJ olhwwlnèrots19 iryJlvklual8. In 2024. w8 wdcomed iwo volunt••rn from th• UK, who 8•Md In thurtheB and communlty pmla&s. ¢ontrtbutiw¥J to outreach and (knlopm8nt 8dwili8S. We contlnue to work dosoty wllh loc•1 volunl••r t••n• WXOSB al we s•￿. buthjtry ￿par* and leadershlp to ensure proieds r•maln w8t8in8tAg and Ccffimunty4￿. In $8tting obJscU¥es and ￿ennI￿j ts odi¥ltits. th• Tmstaas have gNgn thje conslJ8raUc*) to general guldanea published by the Cha CommIsS￿ Telatirg lo putkn Ind￿￿1r￿J th• guK1anc• 'Publlc b8n8fitr. runnino charty IP821 Alarlc Hunt Cholr. Flrst Lovg Global Mlnl8tr1•5 January 2026 FIRST LOVE GLOBAL IWNISTRIES TRUSTEES, REPORT IcopinNUEDI FOR THE YEAR ENDED 31 MARCH 2025 . Golng concern Aft8r making approwate ènqu￿88. Ihe Trustees haw a reasona￿e expedatw Ihat the Charity has adequate resources kn continue in operalional existe￿* for the foreseeabfe future. For this rea50n, th8y conbnue to adopt the going cOn￿M basis in prep8riThJ the financial statements. Furlher details regarding the adoptlon ol the golng concem basis can be found in th8 a(tountirg Fokns. Structur•. gov•m•nce and manaoonw a. Con•lllutlon FIRST LOVE GLOBAL MINISTRIES Is a rngl&t•r8d c*grlty. number 1189698, and IB c4Jn611tuted under a Trust b. M•thod• olappolntrngnt or •l•¢Uon ofTru•la•• The m8nog¢menlofth• Charfty IB th• r#$pW￿bIlMy0lIh8 Tw81008 areekncthj WKI Wed undw the term8 olthe Trust d8•d. St￿*M•nt gfTru•t••#' rnBporAlbll￿* The Tw8tee8 •r• mK*Jn$lble for prep8riNJ ts Trustees. Re￿ flnandal 8tslements In aC￿rdanCe wlth appllublts law and Unitgd KlrvJ¢Jom Accounong Starthrd# Iunited KingdLYn G&ner8ly Ar￿pIed Accountlng Practice). The law applicable to chariJe8 In EnglaThY & Wales requires the Trusts85 lo wepare fftnand￿ st8tem8nts for 88d) financial yèar whith give a aNJ f8* oflhe slate of8ffalr8 olth• Charity aTrJ oflts ineorning resourcos and applicatton of r88OUfces, indudlng Ks And 8X4J8ndltur•, tr Ihat pwicd In preparfng theBe finandal staternents, the Twstees are requi￿￿ lo.. 8•18dsuJtaÈ48 ac0)￿￿r￿a Fdk4es eThJthen caw8le*, Obse￿ Ihè nwthods and pnnCI￿es oflhe Charlbes SORP IFRS 1021., make judgments and ac￿n1•ng eslknales Ihat are reason8trAe and state whèthw 8pF4icabla UK Aceounting Standards IFRS 1021 have t*8n Id1tr4¥ed, subloct to any matèrial (18partures dlsdosed and gxplalned in Ihe finf4Kial 5ta18menls'. prepare Ihe h)anaal statements on th8 wng oyKem basis Is Ir¥Jprwate to prwrne Ihat th? Charity c4ntinu? In The Tnjstees a￿ respcffisiNe keepirKJ adeqvale *cwnling records Ihal a￿ gJffiaenl io $fv)w and explain the Ch8rWs Iran5aclions and di8d¢)se wlh reasonable 8c(yJr8cy al any tlme Ihe finandal posltK)n of the Charfty enable thern to ensure that the financial slat•m8nts rnmrAyv*th the Charities Act 2011, the Charity (Accoun￿ and Reports) Regulations 2008 and Iho prO￿5￿MS ol Ihe Trust de&J. They we also responsible for safeguarding the assets of Ihe Charity and hence lor taking reasonablg stops th8 rKev8ntion and I reportto Ihe tharity Trustees (m my eXwrfnal￿ of ts ￿wJnts ofts Ch* ts the 31 March 2025. ROsp￿sIbIl￿￿ •rKI B••l• of R•pNi As the Twstees of Ihe Charity you are respwbl8 for tho of tho •xtynts kn 8co)rdanc4 th9 requlrwnants ol thè Charitbs A(# 2011 (Ihe 2011 Act l. I report In resF•ct of my of tho (W$ alxY￿ts undor 145 ofth¢ 2011 Ad and In ¢8rrylng (xJt rny exarn¢nation I have thg 8PF4kgt4& DYecthn$ giv￿ by Iho Charty Commission uThJ8r 8ection 14515Xbl of Iha 2011 ACL Your 8tt8nllon l¥ dr8wn lo Ihe facl Ihat the Charlty has wepwed the ac¢)yJrts In ar￿dance wlth Aett￿nI1ng and R8ports'ng by Chgriba6'. Slalem8nl of Rac0ft￿od Prncb"ce appl￿at18 to dwiib88 prepgring th•ir aeeounts In aecord8nce ¥￿h the Flnancial ReFth'r¥J Slandard apF4Kabl8 in th? UK and R￿UblIC of Ir8land IFRS 1021 In prgtsr¢nce lo the A￿nti￿4 and R8F#Nb'r¥J by ChBnti8s.' Slalernent of Recommen￿ Pr8etice issuod on 14)rf1 2005 which ￿ relend tts In th• •xtant m9￿1￿8 has b8en *thJr8*n. l under8t8nd Ihat th18 hos be￿ dom h) 0￿•T lor lh• to wovkje a Iru• 4nd In Oefwdanc8 th8 G8n•rnlty *uwnllThJ Prodk* thY•cts¥• (or 1•P￿ pwknds btylMINJ on orAftèr 1 2015. I have cornp18t•d my ￿8M￿ne￿￿. l gjnfirn that Th) rnatt￿ hav• to my •tbnlkn In winocdon wRh th• e¥arnlnotion 9￿*Thg mo rAuse to bgNgve Ihat in any mat8r181 r•sp8ct aCC￿jnI0rOj rwxds w8fO Th)1 kepl Sn respect ofth8 Charlya¥ bY8eCtk￿ 130 ofth• 2011 ACL. or Ihe 8ccounigdo ncrt 8ccNd Ihose r8oxds,' thè 8cecwJnts do nol ￿mPlY w￿1h the apfvbl? rwdrwnents 1X￿•M￿O thè forn and gknnt of aethunts sel ovl in th8 Charities IAccx)unts ar￿ R8rth81 Regulations 2008 olher than any raquirernenl that th counts gNea and faw wew is nota maItsrc￿S4jeredaS ol&n indep8ndont eyAmination. I have no conc•ms and have Clyne a(xgs5 rn other matt*s ￿ ojwtyon Ihe 8xamlnat￿jn to whKh attention 6h¢)uld be (Irawn In Ihi$ r8f>Jl in c¥der to enatrAe 8 proper ￿lers18nd￿vU ol thg accounts lo t* reached. FIRST Love GLOBAL MNISTRIES INDEPENDENTEXAMINER'S REPORTICONTINUED) FOR THE YEAR ENDED 31 IAARCH 2025 Signed-. Kolado Andr•wAIII ACMA The ARK Financial Man89oment Consthnw Lld 10 Gateornbe Gwd8n$ West End Harrwhlr• S0183NA FIRST LOVE GLOBAL W41SThES STATEMENTOF HNANCIALACTIVrnES FOR THE YEAR ENDED 31 MARCH 2025 Tot81 funGIs fvnd• nd8 2024 In¢om•from: Donats"onsand Iw 39.657 Total In¢om• 39,657 Exp•ndltur• on: Charitabkn 4clNtt $4.054 Totsl •xpBndllu 54.054 N•t mov•m•nt In lund• (1,9711 (14.397J Ro¢oncHlollon olfvnd•'. Totsl fund8 brough¢frmrd N•t mMm•nt In 15,189 (14.397J {1,•711 11.9711 Total fund• earrl•d fop•Mwd 792 Tho Statsment ofFknan¢491 AclvlU•s kK4th108 al gdn8 and rg9)gnW In thg ygw. Th• not•8 on pBge8 8 to 14 pwt oflhe80 financ4 stat￿￿ FIRSTLOVE GLOBALIINISTRIES BALANCE SHEET A5 AT 31 IAARCH 2025 2024 Flxod a558ts Currgnt a$$ets Cash 8lbank a￿1 in harxl 1,992 21 1.992 Cr•drtors: arno￿ fall*KJ du8 wlthknr ar 113 (1,2CrtI) N•t curr•nt Il•bllEtl••l4M•t• 792 Totsl as¥8ts1o55 curr•nt Ilthllttl•s N•t Ilablllll•¥ l as80ts •x¢ludlno p•n• 792 792 Totsl n•t •M•t• 11,1791 792 Chawltylund• Restricted funds Unrestrfcled frjnth (1.1791 792 Total fvnd• {1.1791 792 The financial $14tements ￿re awoved 2Th1 autho￿ tr IS￿ by on 16 Jan￿ry 2026 and 61gned on th8lr behaifby.. Alarte Hunt The Th)tes ￿ Pa￿ 8 to 14 lo￿ part ol Ihe9e financilll *thenl& FIRST LOVE GLOBAL klNISTRIES NOTESTO ThE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 ￿RCH 2025 A¢¢ountlng poll¢lq• 1.1 Basls ol prgparatlon olllnandal •t•knn•nts The finang81 slalem8nts have kYepar&J kn acctxthnc8 Writh th8 Charities SORP IFRS 1021- Accounting and ty Charfties.. St8ternent of Re￿I[r￿nded Pr8ctic8 a￿￿ble to chariti88 preparw thair atuwnts in accLYdancs wilh ts Financ￿ RWng Star￿8(0 applicable in the UK and RapublK ol Irel￿d IFRS 1021 lelleclNe 1 Jawary ￿191. Iho FI￿n(￿￿ Rwrb"NJ Slandwd 8WIc8blo in the UK and R8pubk of Ireland IFRS 1021 and Iho ChwiUtis kt 2011. Thè flnan¢i* slatsmonts have Lwi to a Inje farf have d0part￿ from thg Charities l*ucMJnts and Reports) R•JulatK)n8 2CI)8 C￿ lo th8 extsnt requir&1 lo prwde 8 Irue and f8Irf WiBW. Th's ¢J•partwg has invoW fc41TrKrvJ Ch8ritsB SORP IFRS 1021 putAisl*d n October 2019 ralher than lh8 A0￿n￿r￿j and RgForW by Chwiuos: Stsknmant ol R￿nmended Practko 8ff8cllve frryn 1 2CQ5 ha8 ￿nc¥ bèèn wiIhdra￿. FIRST LOVE GLO&AL MINISTRIES moèts ts definkn ol a wt4k bOr￿t •ndty under FRS 102. Assets and 118bilrtl&s are rec4)gnLwd at hkthric4 ty8n8th y￿U¢ Unle￿ othorvl80 ststad in the relevant attwnl¥v4 p)Icy. 12 Incon* Al Inc￿ os fewl8ed orK8 the C￿rtty onl1kn￿ttO ts Income, rt Is probabl• Ihat Incom• I ba rnc8fv8d and th¢ aryvJunl of rèc*Nat48 w be measurod r￿Lqbty. 1.3 EXp•￿IllU1• Expandltur•18 r•ctwis•J ont* Ihere i¥ J lyl otdhj*i￿￿ to tran81ar bgnefft to a third party, il li prcthb18 that a tran$lgr ofery)nrynk bonefits **1 ￿ requlred In setu8rn￿t and the amount ol the ￿￿tIon ean b& rrna5ured rthbty. E¥pendNura is dasslfied by 8ctiwty. The costs of eAch aetivtyAr• rnadè up olthè tow ofdir8Ctcosts ￿ sharod cttsts, WK4uding sw)wrt ts)sts Invdvod In underf8kiry each Direct costs atbknJtst49 to a slr¥Jlè aclivty we alloLx18d dIre￿Y to that actwity. Sh8r•d cqjsts vthich contrit¥Jlo to Ihan acbwty and SUFWt C￿$￿ whith are not 8llributstrAe io B sNvJl8 aclivity are apF#Xt￿ned bgwn 8ctivitig$ on a b8sis conslstent with the use ofresourceB. Cgntral stsff costs are dkut¢d bath0fti￿ 8pent. and d8WgdauC￿ ch8ryJg8 8lloc8led on thg w11￿ d the ass8l's usa. Expenditure on 8th51i8s Is on dtrecoy undWlAkW￿ the athlues whlth fvrth8r Iho Charitys obi8CtN8s. as ￿*11 as any a5WCtht￿ supwjrt CA)sts. All expendthre L8 kK4usr¥e of vrnc0vw￿?VAT. 1A Cash at bank and In hlln Cash at bank and kn c4*) S￿rt.1￿M hwy invgslmwts wilh a shc¥t matyrity of three n￿nIh$ or less Ihe dats of acqui5ibon w otwing of IhF de￿81t (x simllaracxxjjnt. FIRST LOVE GL08AL W41STR1&8 NOTES TOTHE NNANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Aeeountlng polldM l¢onllnu•d> 1.5 Uabllrtlel •nd provtslo Liabilibes are rec£Osed ¥rt￿n Ihere i8 an rtlb3abryi Balance Sh￿1 data as 8 resvll of a past evenL it is probatle that a transfer of ec(mnK wil ￿ rnwked th ￿￿Qman( and the of th8 s•￿ment can be 8stirrb8ted obdth8 are rgw¥wJ al Ihe thet the Ch•lty antidpstes it ￿ pay to $8tde the dèbt or tha Prnwsicffjs arn measu￿ at Ihe besi •slimBte ol lh• 8mounts rwuired to settle Ihe obl¥ation. Where thè •ffèet ol thè tim• v*luè ol morny L% malgrwl. the v0visk￿ is basad on Ihe present valu8 01 th mounts, dist￿nted at lh8 prtrtax discounl rate that reflects th8 risks $p8ufic to th8 liability. The unwrKling oflhe discounl b5 in ths Stalomontof Athviliés a6 a f￿ance eosL 1.6 Fln•nd•l In•tNm•nl• Th8 Charfty 0￿Y h8s finanaal assèts and fin￿￿￿7 liqblliues of a kind that qualty as bade flnanclal nstrufflents. Basic firwoal instruments am Thiilially al Iran5action value and $ub¥8qU8ndy m¢asurod 81 thelr setdernonl valueiwlh t￿eXc￿￿ ofw 8ub8equgn¥y Maa￿￿d 8t amorbsed c4)sl using the effetho intoresl m¢thoJ. 1.7 Fund •¢countkng General fvnd$ are Unr￿￿￿j fvr#JB Use at thg dlsrythn Truit898 In fvrtheAnce of ts gan8r81 obj9c￿5 ol the Charity h￿0 rnl boon deB￿nated for other RST LOVE GLIXALW41STRI&8 NOTES TOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2. Inmm• from donatlon$ and legacles Unrestrlcted funds General Total Total 202S 2024 Donatlons Glft Ald Tax Redalmed 26,997 7.492 26,997 7,492 36,049 3.608 34,489 34,489 39,657 HRSTLOVE GLOBAL ImllSTRIES NOTES TOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 3. Exp•fidI￿re on charltable •ctlvltl VnrertrfLtod fundj Totsl Total G•nernl 2025 2024 Bank Charyes Famlly Support Food dlstributs'ons Medl¢al costs Mlnlstry costs Mlnlstry projects Mlnistry support Pastor's Support Wages and Salarfes staff Trnlnln9 Independent examIne￿$ fee 915 4,254 89 772 190 24.176 41,320 1.703 112 3,703 2.167 4.298 4,196 58 112 600 600 i.ioi I,ioi 772 24,176 1.703 3,703 4,298 58 600 36.460 36.460 54.054 FiR8T LOVE GLOBALMNISTRIES NOTESTOTHE FINANCIALSTATEMEKrs FOR THE YEAR ENDED 31 MARCH 2023 Indopondentexamlnerfj ryrnunBrnl 2024 examln8tkJn ollha Cl•Wsonnual 6tKt Duthg ￿ y•ar, noTn•t￿ rK•lwd tjeneffts (2024.£NIL). Crndltorn.. Arnwnt•lallln9 du• *lthln 2024 Acerual8 ènd d•f•rrnd 1200 FIRST LOVE GLOBAL WMISTRIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ststgmont offvnds Statem•ntof fund¥- eumtnt Balance at 31 Mar¢h 2025 B•lanc• •t 1 Aprfl 2024 Incorn• Exp•ndJturn Unr•¥trfct•d fund¥ General FuThJs I36￿￿) 11.179) FIRST LOVE GLQBAL MINISTRIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 hlARCH 2025 Stai•m•nt olfvnds Icontlnu•d) Statementollunds- prlory•ar Be18nce al 31 Alw¢h 2024 Unre•trl¢t•dlund• General FuThds 15.189 39.65T f51,051) 792