FMDM CIO Unaudited Annual Report and Accounts 31 December 2025 IthRggi%trai￿n Numbpr.. 1199517 Contents Reports Reference and administrative details of the charity. it5 Trustees and advisers Report of the Trustees Accounts Statement of financial activities Balance sheet Principal accounting policies Notes lo the accounts FMDM CIO Reference and administrativa dotalls of thg charltyp Trusta8s and advl$ars Trustees Sister Lucy Augustine Sister Jane 88rtelsen Irelired 30 Sepl&mber 20251 Sister Helen Doyle Sister Helena McEvilly Sister Elvine Msimuko lappointed 1 September 2025} Sister Martha Mvsonda Sister Biatar Ndlovu Sister Monica WgedDn Iralirad 30 Septembar 20251 Sister Nenlidang Gochin Congregational leador Superior G•n•ral) Sister Helen Doyle G•noral Bursar Sister Helena McEvilty Admlnl$tratlYo Address L8dywo11 Convent Ashsl&ad Lane Godalming Surroy GU7 1ST Charlty Rgglstratlon Number 1199517 Accountant BuzzacottAudil LLP 130 Wood Street London EC2V 6DL Bankgrs National Westminster Bank plc PO Box 299 High Street GUild￿d GU1 3ZU Solicitors Stone King LLP Upper Borough Court Upper Borough Walls Bath BA1 1RG FMDM CIO 1 Report of the Trustees Year ended 31 De￿mber 2025 The Trustees present their annual report together with the accounts of the FMDM CIO {Ihe 'charity'} for the year ended 31 December 2025. The accounts have boen prepared in accordance with the accounting policies set out on page 7 of the attached accounts and comply with applicable United Kingdom Accounting StsndaTds {Uniled Kingdom Generally Accepted Accounting Practice). The principles s81 out in Accounting and Reporting by Charitie5.' Stslement of R8¢omm8nded Practice applicable to charities preparing their awunts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republlc of Ireland IFRS 1021 have been followed in the preparation of this report and accounts. Oblectlves The objectives of the FMDM CIO, as set out in ils governing document, are.. suGh lawful Charitable purposès which advance the religious and other charitablo work Carried on by or with the Support of the Franciscan Missionaries of the Divino Motherhood (the Congregation}', and • the advancement of the Roman Catholic religion in accordance wth the principles of the worldwide Franascan mission lo include, but not limited lo, the Congregation's charism, in such ways as the Trustees with the approval of the Congregational Leader shall from lime to time think fit. In setting the charty's objecllves and planning Its acllvitles, the Trustees hav& given careful consideration lo the Charity Commission's general guidance on public benefit. Activltles and performance The ¢harity had no activities and hgnce no income or gxpenditure in the year ended 31 December 2025 or in the comparative period. The entity has remained dornianl since its creallon. Futurg plans In due course, the FMDM CIO will perfomi some of the aclivitY&s currently undertaken by FMDM Foundation CIO (charity number 11995201. Rel•vant policie$ Reser¥espoliey In due course, the Trustees w411 examlne the need for free reseNes, l.e. those unreslrScted funds not invested in tangibla fixed assets, designated for specrfic purposes or otherwis8 committed. As the charty had no activities in the year ended 31 December 2025, there were £nil reserves at Ihg balance sheet dal8. FMDM CIO 2 Report of th¥ Tru$t¢*$ Year ended 310e¢ember 2025 Gov¢man¢•. $tru¢ture and management Trustees The Superior General of the Congregation, the Flrsl Councillor, two other General Councillors and two other sisters are Cufrently thg Trustees. Thay ènsure that they attend trust88 training days throughout their term as Trustees. Where the Trustees and members of the Gene￿1 Council do not have the relevant skills, advice is taken from professional advisors and advisers. There is a system of accountability within the Congregation to ensure that the Superior General and her Councll are fully aware of th& progress and developmènt of the ministries carried out by the Sisters of the Congregation. Tru$t••s'r8sponsibilitlè$ statement The Trustees are responsible for preparing the Trustees, report and accounts in accordance with applicable law and United Kingdom Accountin9 Standards (United Kingdom Generally Accepted Accounting Practice}- The law applicable to charities in England and Wales requires the Trustees to prepare accounts for ea¢h financial year whith give a true and fair view of the slate of affair5 of the charity antl of the income and expenditure of the charity for that period. In preparing these accounts, the Trustees are required to.. select suitsble accounting policies and then apply them consistently.. observe the methods and principles in Accounting and R8POrting by Ch8rilies'. Ststement of Recommended Praclice applicable to chariligs preparing their acwunts in accordance with the Financial R8POrting Standard applicable in the Unit8d Kingdom and Republic of Ireland {FRS 1021., make judgements and estimates that are reasonable and prudent.. state whether applicable United Kingdom Accountlng Standards have been followed, subject lo any rralerial departures disdosed and explained in the accounts,. and prepare the accounts on the going concern basis unless it is inappropriate lo presume that the charity wtll continue in oper8b'on. The Trustees are responsible for keeping proper accounting record5 that disclose with reasonable accuracy al any time the financial position of the chanty and enable them to ensure that the financial slalements comply wllh the Charities Act 2011, the relevant Charity (Accounts and Reportsl Regulations and the provisions ofthe charty's conslilulion. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and delecfjon of fraud and other irregularities. Structure and managementreportsng In due course. the day-to-day management of the charity's activities, and the implementation of policies, wlll be delegated lo the appropdale members of a Committee or senior staff. FMDM CIO 3 **Report of the Trustees** Year ended 31 December 2025 ## **Risk management** The charity undertook no activities during the year ended 31 December 2025 and does not plan on undertaking activities during the year ending 31 December 2026. The Trustees will meet to assess the principal risks to the charity prior to the commencement of activities. Approved by and signed on the behalf of the Trustees: ## Helen Doyle Approved by the Trustees on: FMDM CI04 statement of financlal actlvltie$ Year ended 31 December 2025 Yearto 31 De¢eMI￿r 2025 Year ¢0 31 December 2024 Totsl In¢om* Total ¢xp¢ndltur¢ Not Income and m0￿M•DI In funds for tho Reconciliation of frjnds Total funds brought forward Total fund5 carr￿d forhydrd The charity was dormant during the above t￿¥0 financtal periods and received no income and incurred no expgnditurg. The charity had no recognised gains and losses during the above two financi81 periods and therefore no separate statement of lolal recognised gains and lossès has been presenle(J. FMDM CIO 5 **Balance sheet** 31 December 2025 As there has been no activity from the date of incorporation (i.e. 1 July 2022) to 31 December 2025, the charity had no assets or liabilities at 31 December 2025. Approved by the Trustees and signed on their behalf by: ## Helen Doyle Trustee Approved on: FMDM CIO 6 Principal accounting policies 31 December 2025 The prlncipal a¢counting pollcies adopted. Judgements and key sources of estimation uncertainty in the preparation of the accounts are laid out below. Basis of preparation These accounts have been preparetl forthe year ended 31 December 2025with comparative inforrnation provided in respect of the year lo 31 December 2024. The accounts have been prepared under the hlstortcal cost convention with items recognised at cost or transaction value unless otherwise slated in the relevant accounting policies below or the notes to these accounts. The accounts are presented in sterling and are rounded to the nearest pound. The accounts have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Finanaal Reporting Standard applicable in the United Kingdom and Republic of Ireland (Charities SORP FRS 1021, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011. The charity constitutes a public benefit enlily as defined by FRS 102. A$$o$$m•nt ol golng ¢on¢?rn The Trustees have 8ssessed whether the use of the going concern assumption 18 appropriate in preparing these accounts. The Trustees have made this assessmeril in r&sp9Ct to a period of one year from Iha da19 of approval of these accounts. The Tnjstees of the charity have concluded that there are no material uncertainties relatgd lo events or condillons that may cast significant doubl on the abllity of the charlly to conllnue a5 a going concern. The Trustees are of the opinion that the charity will have sufficient resources to meet ils liabilities as they fall due. Crltlcal accounting èstimates and areas of ludgem8nt Other than the assessment of going concern, the preparation of the accounts did not require the Trustees to make any signlficant judgements or estimates. Cash flow statement The ac¢ounls do not include a cash flow statement because the charity, as a small reporting entity. is exempt from the requi￿rnent lo propare such a statement under the Charities SORP (FRS 1021 Update Bulletin 1. Income re¢ognltlon Income is rgcognised in the period in which the charity has entiuemenl lo the income, the amount of income can be measured reliably and it is probable that the incorne will be received. Expènditure re¢ognltlon Liabilities are recognised as expenditure as soon as there is a legal or conslrudive obligation committing the charity lo make a payment lo a third party, 5t is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation Can be measured reliably. FMDM CIO 7 Note to the accounts 31 December 2025 1 Staff costs, remuneration of Trust88s and relatèd party transactions During year ended 31 December 2025 and 31 December 2024 the charity employed no staff and therefore incurred £nil stsff costs. The Trusle9s r￿gIv8￿ no remuneration during the period. The￿ were no related party transaction5 requiring disclosure during the period. 2 Taxation The FMDM CIO is a registered charity and therefore is not lia￿e to income lax or corporation lax on income derived from ils charitable aclivilies, as il falls within the various exemptions available to registered charities. FMDM CIO