Charliy regIStrati￿ numlw: 1201876 MIVA Foundation Annual Rqyort And Finan¢lul Statements for the Ytur Lnded 31 D¢¢embcr 2U25 MIVA Foundation Content8 (coDtiDued) Refu¢nc¢ and Administrntive Detsils S¢atemthL of Tnthes, RespM8iblllti¢s IndeFttdeni ExHmin¢rf8 Ret Ststhment of FIn1nd￿ ALxlvSti Bal8nc¢ Shee( Ntrtes to the fthaA¢W Stknents 7t012 MtVA Fouxd#tiou R¢f¢reDee AdmiDiJtradve l)ttails 1201&76 FIWi￿ Hou 2 Re8att& Plxe MarlowRo Boumc End SL8 STD Fawky House 2R•Pi Marlow Road Bourne Et Bu(*th%hemshtre SL8 STD Page I MIVA FouDda(ion TrN8tees' Rep)rt The tru5tce8 PTeseiit the rcwrt tO8¢ther wrth th2 f￿ancIal &tstrmth¢s of the L*grity ford￿ year eTthd 31 DetettthN 2025. ObJ¢¢lfve• *ttd actlvWc• OtyectsrtAdthln The obj¢¢ts of th¢ Foutwjdioii. &8 sol out in the Twit lh4 •re ￿lUsIve1Y ohuritable PUryM)X8 *5 th• Trusteea mgy from time lo time decid Thc tr￿￿et$ Id¢ni5fy PTOjCCts Bnd orBaftt9fttlon8 they wbh to supwt th¢ Tnm doei m4ke Irants to p￿PIt orwBanig&1iOIIB th￿ApP]Y 8peuthtivtJy. The ￿￿$t¢￿ confirn) that thry hfyve referTtyI to the guidan￿ ¢ontsintd in the Charlty Cornmt55ion'5 8eJJer81 Ruid&nce on publi¢ b￿￿rit when revlewlnB the Foundation's and objectivts And in planning fvture donNilons. F4ch ¥vli￿li¢M is C4)nsid¢red on its mtrits and the wn8i4eT the purposes for which th¢ APpli￿£10n haB be¢n mad¢ to confm the public b¢#¢fit T¢qUtr¢m¢nt hm ittn fulfiil¢d IL is in k¢¢pin8 with th¢ yant making poliby. The in￿(C￿ confirn) th#¢ they have complled wlth the T￿1r￿ne￿￿ of sectlon 17 of the (Jwitiey Act 2011 to huve du¢ r¢gard w the publle bÈntllt guidanK published by the Ctjwity Commi88ion for Engjond Wales. Achltwem¢#ts perform*tte4 The truM¢ts provid¢ to U.K. orynt￿tI¢)n3 Itt fithrAnc¢ ofth¢ Foundatlon's cthwhablc Obj￿￿. Durlng the yr4r entsj 31 De¢ember 2025 the Fuundation d￿atrAI £2SI.500 (2024: £142,785) to 4 wlde Ygn8e of Charl￿e$ to suiwt their on8olnB and new PTojrxts. Vkn#htl•l revtsw Thr trwi¢rs have tLO rKillcy ofrdathlng sl8nlficsnt reseyvts. Otherth￿ to cnsuft sUffid￿l f￿nds held at y one time io ¢ovty the 8r8nl8 Alre&dy promised in the three mothth8. Th¢ trustees havt considertyj the major rlgks to wthich the Founthalion is exfft And have rewewed thns¢ risks And estAbli81￿￿ systems and procedure8 to manABe those rriBk8. lkn FoWtht￿)n 18 nol 8 fundIon￿ dJ•rity & t-maker wthith redu￿ tho risk Stru¢l¥rn• gOV*I•ID¢* ADd MtVA Foundation is nth by the Irusterk Tryular art htld In ABree on mAtkn* rAJncerning on-8oIrtB pmjeoty 4nd ¢onfimi new prOj￿ts a8 well a$ ty reWote mot)itor fjnDndal matters. The 8nn￿l repo apprOv￿bY the tNsteex of the d)*ity on11.ty4.f.so.8&￿ siBned ry) Its b¢h8lf by: Mrm Trustee MIVA Foundatkni Statsm¢nt of Tru8teeJ' Re8ponsibilitieA The In￿leeS are resp)ffjgible for preparing the 1Thottts' and th¢ finaTrc>aJ slattthents in aCC￿rd￿n￿ with the Ulliied Kin8th>m A¢￿￿nting Standards (Unitoj Kitigkn ￿￿1￿11Y Aw¢pted ACC￿￿tItig Prnctice) 8nd pplic4bl¢ law and re8ulhtion$. Th¢ law &pi)li¢abl¥lO ch¥rlLle8 r(¥ylns thc trusm to prepare fln8n¢l819tatcments for each firwi¢ial ye4r whleh givc a twe 8nd fair view of the stAt¢ of offwrs ol-tho oh4rity and of th¢ inMmin8 resorn and 4)plI￿tiOn of re80urccs orth¢ tharity forthai PttTrod. In prepAringthes¢ linancla] styt¢rnWbts th¢ tw$tWS 4r¢ Trquired to". J¢it£t Juitablt acGounlin8 Wtlici￿ and apply th<￿ conbi8t¢niiy,' ob¥¢Yve th¢ mdhodB and rxjndples In the Ch&dtiey SORP: m4ke judgements <8tim4*5 thgt4r¢ r¢&yo￿ble and prndent" slate wh¢th¢r appll¢abSe accountlns stond4th hav¢ beu followtyl subJc¢t tv any mawlil dwarcur discloseAI at)d ¢xpl8ingJ in th¢ financig13i&tcments- and pwar¢ thc fin￿¢11[ stthwnents on the goln8 ¢oncun baqis uDleM It Is In4)PfOF¢1a￿ ￿ pyeaumt that th¢ clwlty will continue in bmthess. Tho tru8ttt¥ ar¥ Tuponsibl¢ for keepin8 pmper acco￿¢sn9 rtcth15 that dix.loso with r•wnoblq dtturacy It any me the finthcial posÉtion uf thc charity and them kn cnsure the fift8nciaJ ￿￿t¥m￿lS wrnply wlth the C.hitlilei Ai* 2011. th¢ clurit1￿ (Accounts and Re[￿} Re8ulBtlorb3 2008. *Hi th4 pruviyions nf ¢h¢ constitution. The In￿¢CeS ore alyA) reswjknyible for safeguwdith8 the 4ss¢ts of the tharity and hence for tgkitt8 r¢9￿1•bI¢ sly for th¢ prevcntion 8r>d dffleLliun of froud and 9th￿ iTTcgularitie3. 'S'hc Irusteefj res￿tL$lbl¢ for the mthien8nee ond int¢￿Ity of th¢ wrporat¢ 4nd fittan¢l￿ infomwllon included on the charit￿1¥ COMp￿Y'S w¢h811& 1.¢8i$liilrx) 8overnin8 the prepArntIon Ar¥J dissemlnation of tlnhncial s¢atements MAY diffcr fmm le85$lation in oth¢r jurisdiction& Approved by rusiee5 of the ckn￿ty 0n11l1tscso￿4lld si8nwJ on Itg ￿haIr by.. TTU31ce Pagc3 MtVA FouDdalio IDdependent EI￿nIDer,# Report to the tru8tee8 of MIVA Follnd4¢ion I t¢rAm to th¢ trust¢u on my examination of the 8¢(x)unts of MIVA Fout)d4tlon for th¢ Ye￿ ended 31 De¢embEr 2025. R*•ponglbllltlu bAsJ• of report As the chwity trustees of MIVA Fowidation you tre Tesrthsible foT thc weparation of the *ceounts in a¢wrd•rtrt with thertyuir¢mfflts of th¢ Ch9ri￿¢5 A(* 2011 ('the Act'l. I rewrt rw of my ¢X•MinAtlon of the MIVA Foundation's a¢counts ¢￿I¢d out wd¢r Mrtion 14S of the 2011 Act and Sn canyin8 Ollt my ¢xsminolion I hav¢ foll(Trw¢d ull th¢ applicabl¢ DiTcdiiMu given by the Charlty COMMI￿]0￿ undcr a¢É#ion 14515Xb) of ¢hc ACL Ind¢peodent ￿l￿1￿CT.9 ststsment Slnc¢ MIVA FO￿t￿tIon'S 8r05s incom￿ exceede￿ £250.¢X)O yow ex4mirw mw¢ b¢ • rn￿ber of • body In $&tson 145 ot" the 2011 ACL l ￿mfim1 thal l am qualified kn undertftke th¢ ¢x•thinlltion bw8¢ I ￿ tt member of Assocladon of Chartered A¢th)untpJJts. which is one orth¢ l>stcd bodiu. I hve ¢J)mpl¢t¢d my éxamination. I conf]nn ih8t no rn&tertAI M￿ett h#vc ￿me tu my 4tt¢ndDll in e4)nnethJn with the examin#¢iort giving me eayge to beli¢v¢ tha¢ in Any material W￿¢(.. l. •ccounlJn8 T¢￿rd¥ were Thot kept in ruwt of MKVA FouftdAtion ￿ ryu11￿ ty 8¢¢tlon 130 of ihv Ao¢ OT 2. the aco)unts do nDt ￿￿Ord with those reLord4 or 3. thc a¢eouttis do not comply with ihe uLwtsntlng rtquITfrn￿ts wncemin8 thc fomt ortd conteTJ¢ ofaccounts xl oui In the CharitiN (Accounts llnd Reports) R¢ylation5 2(N)8 othrr lh￿ Jny rwulrane4rt thAt th¥ aeeovThts Bive a 'tsu* knd fair vlrtv which is not a In8tter ojnsidered ¥ p4rt of •Th irtdepth&nt eX8miniiion. I have ￿ c1￿cernS 8nd hwe Come other mati¢rs in conneciion with the ex4minatioTh to whloh athhtion should in th1$ report ln orderto ojible A prop¢rUnder￿￿n4 of the a¢¢￿j￿￿ ￿ be rtA¢hed. Gi￿￿1 PiEtro Amwnti I.. CA AswLi#¢Ioll vf Ch8rtered Cefiifled AcrxwTrtsn Fawloy Hous¢ 2 Re8al& Pl Marlow Ro*1 Bournt E,tMI Bu¢kin8horn¥h 81.8 STD P4g¢ 4 MtVA FoundalSoJb Statement of FIDaDthI Adlvltles for tbt Yegr Ended 31 December 2023 Ubrutrkted ds Total 2025 N•ts l*¢om¢ EDdowwts from: Donations leg4oies InveALmfflt Itwe 57J.000 22,557 375.IMM) 22,557 Total inujme 397J57 597.557 Expend*lwr¢ •m: ctwltabl¢ aL%lvhie 253.180 253.1801 Totaj ¢xNmdibJre Nrt in&)me 253,180 344 377 344,177 movonent in fijndg 344.377 344,377 Reeonemlatloo of tolldl 'rota] fjJnd& bmught fonvord 681,420 0111.420 13 1025 797 Unmtrl¢t¢d 102S 797 Total 2024 Nots Incom¢ EDdowffj¢th from: Don￿lon3 and lewl¢s InvNlmcnt inwne 082,161 682.161 18.716 'I'olal ibwme 700 &77 ExpendJrur¢ ON: Charitabl¢ &tivitiea 144J45 {144,345 Tol81 ¢Xp￿dItu￿e Nd income 144.345 144,345 556 532 556 532 Net movement lrt Ilm 556,532 556,532 R¢¢olltlll•¢loD ofthndJ Tot￿ fjjnds bft)u8ht forwgT(I 124 888 124,888 Total fvnds ¢4TfiLyJ fonvttrd 681 IJ 681 All of tho oharltyI4 qrtivitithi d•riv• wp¢ithUXn8 durlbs the abov• wod?. Th¥ fijnds bregkth*n for2024 b shovm in note 13. The nolegon PBg&q 7 to 12 f￿7 gn ittte8￿ portof the* fin9nci￿ 31at¢m¢uts. Page 5 MIVA FonDdalh) Iwstration number. 1201876) Balance SIKet ￿ at 31 Deeember 2025 N•lr trY￿rt •00•ts C89h At bgnk inh•JMI 1027.117 20 681620 Cvellt•n: Amouits fAIW dll• wlthl• •*• y￿r 12 081.420 Fll#di •f th• th•rity. 1025 797 681,420 13 681,420 *ncitsl stUlL'm on pw8 5 to 12 AtvrovfA iry th• ond •)thori*d for tsn ed QD thur b¢balf by.. notLg Ort P4u 7 10 12 forni w int¢Bf81 pirtof the* ffingnci81 st8tane MtVA Foulldation Notes to the FIDanci21 Ststements for the Year Ended 31 December 2025 l ArrouDtlng polkknj Ststement Dft•mpllaDce The finAncial stAt¥rnents b4v¢ t*¢n prepBroJ in ￿{￿lance with ¢h¢ 8e¢ond edition of thc Ctharities 818trmemt of Rwommendvd Prad1￿ I&%u￿ irt OdolKr 2019, the Fln8fici￿ Rewting Standard applirable in the Unit&l Kin8dom and RrpubliG of Ir¢JaDd (VRS 102) arjd the Ch8riti&¥ Ad 2011. B•gts of prep*i*lloA MIVA Found&tlon m¢rt4 the deflnltloth of 4 public bcnefLt tnilty vn(kr FRS 102. The ￿￿tIts Ikln4n¢ial sthttm¢ntsl have betn prepar¢d under Iho histori￿1 c4)8t ¢rA)vrThtloft wlth Items rtrATr8nlsed at rA)si or trfjnJHrtion vAlu¢ Dthcnvlse in the relevant￿9>￿) these account8. 1lie Wle¢5 &)tLsidcr thot there ère no uncort4intiQ5 the clthty$ obility to ty)ntinue ￿1n8 conccm. Ix¢om¢ and •ndowm¢nts Volunw Inu)m¢ th¢JudinB (k}n￿on8, 81ft3. Ic8acles and 8r8111s that PJDvide c(*re fvndlng or ATe of o 8enttAI natUT¢ Is reujgttised Wh￿ thc charity ¢nii¢laneni ¢0 th¢ Incom￿ it is probable that th¢ inc4)me will b¢ re¢eived ond thi •rnount wi h M￿sur￿l wlth suffiGi¢n¢rolJ4billty. Donatlon8 and kgacies are recoBnised on a recelvable bA8iI when w4lpt18 probthle and th¢ wnount ¢on b¢ rellobly m¢Asur¢d. It￿tr¥s¢ on funds held on d4M￿St 18 1ft¢l￿ed when re¢xivable 8nd the ￿OUnt cgn be rneBBur&J r#llobly by the charity. thtN 18 N>MI￿lY upon notifi¢&tion uf inivtht paid or p•y4blo by th¢ bank. Exp¢ndll4r¢ All wthditurv 1.1 rccogn11cd on¢e thtre is & le8d or constru¢tlv¢ obliwion 10 ¢hat cxpcndltUT¢, It ly prob4bl¢ settlement ij rcquired 2nd the Smo￿t relithbty. All costs &llocllted to th¢ applicable ewdilure heAdirt8 that oggre£ate Jimilar Costs to that ￿teA￿ry. Whoro wets r4nnot be dirrfuy 4¢IribUt￿ to p*rticulAr headin88 they hAv¢ been aljocatd ort & bwis con&Jtent wlth th¢ u3¢ of Tf5oiirtts. With ¢¢utral st*ff ¢osts ￿lo￿ted on th¢ b￿1$ of spenL 8thd deprt¢i#tiun alloc&rfyJ on ihe ￿rtIon of thc ￿qet's US¢. Other supporteosts are dlocated bllsedon the wead of ¥¢8ff costs. charit￿1¢ wLpvnditwY compr19¢9 11k￿e ¢4xts inLiJNod by tho ¢hHAty kn the dellvery of its adivitiu qnd s￿ViceS for its beDefiLl8ri￿ li inGlude5 both that hlkKated diredty to Juch activltles 9t￿1 those costs or Indi￿¢ ttabjre to sllpportthcm. Grnnlprovlslons Provisions for 8rptts aT¢ ma& the intrntion to make a grant h&% been commun?c•trAI to the rec1p1e￿t th¢re 1$ UULWtainty lltoutelther the tiTninB of the 8TAnt orthe amouM ofgtant payable. Pw7 M]VA Foundation Nots to the Flnallelal StatemeDts for the ye￿ Ended 31 Dettmbèr 2025 (continued) Govtrnante Th¢s¢ itt¢lude thc costs attrlbutthble th the charity's r%pMpljw￿ wtth wn5titutionaJ and requirem¢nts, including audi(3tratcgic rnan¥¢m¢nt Injstrxs mettln88 reimburs8J eX￿SeS. T•x*tloD The c*arity 15 C4Y)5idernl to p•s$ the set wt in Pwaph I Sohedule 6 of th¢ FuwK* Act 2010 and therefore it me48 th¢ definition of 8 ch8rftablt Orwis￿l0￿ for UK corporalion lax PUTW5f5. A￿￿rdin81y, Ihe chority is p)ten¢ially ¢xemrA from ￿￿&tiOn in reJpe¢t of or ￿pIts1 881llg Teeelvrd withln catcgorl coveyel by Chgpttt 3 Part I l of the Corporatlon Act 2010 or Se¢tion 256 of the T&x4tion of Char8eAble Ghir4 Act 1992. 10 the ¢x*ui su¢h Incomo or 8olns Are ON)lied ￿e[US1ve1Y to ¢hwitable pyryy)J¢J. C&qh ahd wh equiv￿¢￿1¥ ¢4)mpriJt cLih on haThl and ￿11 dysl¢s, 4rwJ other 8hort-tetm hl8hly Ilquid invuune4113 that are Tr￿]IlY Lxjnvertlble tn a kM)wJ Amouni of ¢th and are subj'ect to sn insi8nific4AJt risk or elthn8e in valu Ilr¥¢tsre Unrtstriot¢d inwme fvrtds 4TV 8¢JLLxI lutyb tha¢4￿ fyvaliabl¢ for the trustus d￿cra10n In or obj¢diva8 orth¢ LhaTity. 2 In¢om¢ donadolli leg•¢k• u*r￿r￿le4 fuDd• G¢MMI Total DOn￿lon$ gtsd leBA¢iU' l)onati(ths rec