2025-09-30-accounts

Reglstered number." 00753259 Charity nurnber.. 227111 BIBLICA EUROPE MINISTRIES TRUST (A company limited by guarantee) TRUSTEES. REPORT AND AUDtfFD FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 September 2025

BIBLICA EUROPE MINISTRIES TRUST (A Gompany limtted by guarantee} Co￿[E￿s Page Reference and administrative details of the company. its Trustees at¥1 advisers Trustees, report Trustees. responsibilities siatement Independent èuditors, report on the finanaal statements Staternelll of finanual activities 24 10-14 15 Balance sheet 16-17 Statement of cash flows Notes to the financial statements

BTBI.ICA F_IIR()IPE k4tNISTRII--% I"RLI%'I' Itl compiLni" limitd b%" DuarJtilLI Rl.-rr.Rl.'NLF. IlNI).11)fvIINI%-I-R,11-IVI-- I)l--'1I111.S nl---l-ITf. C-()Jlll).lJNI-. IT% TRU%I-I.-1.-S ANDIlDVI%I-'K% roR"I-111-- I-T.',.IR l."NI'l)Et) 3U SL"piemtkY ?0? "InLILL John Presio Daria Ni ovikova -Ilark Pu2h TeTesa Sione Ito inii? I Laura FL5her IfFom 19,917 jl Trevor Ivilson ifroTh 1919.J?ii LomF&in%" r¢LiiierLd number Chiriii fcgisLirLd number ReLiisiefLd i)Ili¢i )1_?7 (iritrin %itTh' 'CIN Tk. Nluunl C"LMtre IIT6 8t)D 47 QuLxn'.% SurrL• lJank'¢r D￿SK"e Jjthk. th)ne￿all Squari 11 k'ri_: 1¥16 Smi Ik.Ir'&51 13-11 7G..

BIIII.ILA CLIIi()lJl.' h.IINISTRIIS I'KII.%"I' TRLI%"I'I--l-"% RfpuRT --()R I-IIF. I-LIKR l.-NI l)1-.1) 311 %LPIL'[Th￿r TrD? The Trustee5 pre5eni Iheir annuil report IOLreilier iviih Ihe audited fi[￿ncial siatetnen15 of ilie ¢on7paiiN- for Ihe period l OLiober ?014 (0 30 September ?Oi The Annual repon s¢rves the purposes of boih a Trusi¢es' T¢POrt nd a dire¢ior5' report under conipall%' laiv. The TnJsiee5 confirni thai the Annual rqjorr and financial 51atemen15 of the charitable con?pan%" ¢on)plN" %Yiih Ihe Lurrriii 51aiiiiot! TequiTeineiirs. Ihe reqii1rc￿lentS of ihe ¢haritable companN's ijoveming documeni and the provtstons of thc Statetnenl of Reconitnended PraLtice ISORPI applicable lo Lliariiies ptepvi inij Ilieir aLxounts in aLcordance iviih rhe Finan¥ial ReportinLY Sthndard applicable In the Uk and Republic ot Ireland IFRS1011 lefyeciive l Januarn. 10191. SinLe Ilie compani" qualifies small under 5eciion i8? of Ihe Companies.4cr ?006, the Siraieqic rLPOrt r¢quired of iiiedium and 12fL>e ¢otllpanie5 Utlder the Cotnpanies Aci ?(M)6 IStrai¢LiiC Repon aiid Direcior5' Reportl Regulalioiis 10 li has been otnillrd. The Imstees. Ivlio are a150 diTeclors of Biblica Europe Xi lyllistTies Tn￿1 for the purposes of eompaTr%' laiv aiid ivlio seTved durin17 ilie l'ear and up io the dale ofihis fcrx)rL eNcepi iliere $￿ed are.. Jithii Prk%ion 1 IIL rk la¥li jerL.￿ %iiinL110 ?171??1 l.Jiira fi%h¢'r Ifrom IYIYI)S1 Tlie ChariN" R￿lStratiOrt Nuniber is ??711 l and the ¢ompanN reLbistsaiion number is 007iJ) IEllL)lJnd and 'alesi. The reiYISlered oifice addTe55 15 71_?7 Gritrin Sione. k105crop Lambs. Conduii 5ire¢i. Londoii. Il'c I X .IGS. As 4lll orJiiisarion. BibliLM 15 committed 10 breakino doivn barriers to Bible Poveryi. Thcre are tliree n)ain Il)is is aLhieve(J.. I i TransliL tioii plans ivhere thr Bible 15 Ifdnslaied into rele¥ani athd reliable formats !) De51LII JllllT ilnd illnovaiinu Scripture resource5 for ihose %￿h0 J]eed Ihen) tW51 ai)d ,ranisatTOn5 aroui)d the i*orld iyho are iiM)rk'in. ai the Irontliiie ofihe Gospel. All of Il)e resources are iio%i diTeried ioik?r(Ss four missional prioriiies lihirh are Translatioii. Innovaiion. - ITI.XIEI.411 projei1S are desiJed to feed inio one or more of ill￿e pillaT5.

BI8UCA EUROPE MINISTRIES TRUST IA cotHpany litnited by guarantee) TRUSTEES. REPORT ICONTJNUEDI FOR THE YEAR ENDED 30 September 2025 Objectives and activities Icontinue(11 ¢. Aclivities undertaken to achieve objectives Translation Ukraine.. Stage 2 hès been conpleled for the Okl Tesiament. stage 3 is in progress. The proce55 of proofreading and Community Check with reP￿Sental1ves of different evangelical churches Is ongoing. We have four dedicated proofreaders and we have lourid others to volunteei. such as pastors. Bible school teachers and students from different church backgrounds. Contact ha5 been established with a group ol Baplist churches and several paslors are involved in readirvj single books giving IhÈirfeedback. We are grateful for the feedba and input we are receNing. The New Teslamenl and Psalms were published th￿e years ago. so once the Old Testament is finalized and the New Teslamenl text double checked a Full Bible will be published. The stheduled dale for that is the end ol August 2026. The 511uation in the country has become eve￿ worse compared lo last year, as attacks have reached Èll major cities. even at the far westem side of the (x)untry. Electrioty and Inlemel are available onfy during certain hours. nonethele55 the team continue5 in their efforts. The conslanl pre55ure of living in a war situation is challenging. The plan is lo have the text ready lo Ivrn ove¥ to the Tethnology Tèam by March 31. 2026. The Turkish New Testament for Turks who have been INing in Europe ILY some lirne has gone to prinl. Oli Proctor reportln9". We're abovl to reprint the New Testament. I think be￿een all the partners we're up to about 75k NT5 printed across Tufkey. Balkans & the rest ol Europe. The Translation Trust folks are c. halfway through the Old TestamenL The Slovenian New Teslamenl. Psalms and Proverbs is expected to read) completion by the autumn of 2025 and ready to print before Christmas that year. We've had extremdy positive feedback trom our proofreaders. The Gospel of John in contemporary Italian wilh kjts of lootnotes to make background infom)alion dear lo Ihe reader has been completed and is part of the new Ilalian New Teslamenl. Plan5 are to go to print before the Énd Df 2025 in cooperation with the bcAI Christian Lileralure Crusade mini51ry. The Persian Contemporary 8ible is being revised and to be pubfished soon lfir51 the New Testament, with the lull Bible in the future) in cooperats'on with Transform Iran. induding a digital fortnat. Thi5 translalion wll be used as a source lexl for several languages in Iran that do not havè a iranslalion. Funding for the checks needed lor Ihe Old Testament will have to be found. Ukraine.. The war ha5 ¢hanged Teadership pattems-. wrth a twofold increase in daily reading. The latest research conducted by the Ukrainian Book Institute and NGO Book forum shows a signilicant growth in ading. Surveys reveal a nolable increase in regular readers. with 17Yo reading daily Idouble-fold increase comparing to 20201 and 19QA reading several times a week. tolaling 360/J ol regular readers. This figure had remained sleady 8127'/u over the past six years. Reading is often seen as a therapeutic activity that provides a "sale and acce55ible- option during challenging times, vihich has contributed lo the Increase in reading. Innovation In Ff25. Biblica continued advancing Scripture distribution throughout MENA and Eurasia, seeing meaningful engagement with G(NJ's Word across Ihe region. All Biblica scriptures were launthed as 5in9le-language Bible Èpps, with IheArabic app alone feaching nearly 80.000 tk)wnloads and active users during the year. Ukrainian language apps also experienced signfficanl usage growth throughout FY25. Encouragingly. 3 subslanlial number ol Arabic app users indicated personal commitments to Jesus. Pag2 3

BIBUCA EUROPE MINISTRIES TRUST IA company limrted by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEARENDED 30 Septèmber 202S affirming the Spiritual impacl of digital Scripture access. The Biblica Study BiNe demonstrated particularty Strong adoplion in Egypl. with over 93.000 unique users accessing the English version-a number expected to grow significantly lollrring the subsequent lauftch of the Arabic Study Bible. Development continued on the Reach for Life ArabK Bible. expanding accessible Scripture resources for Ihe region. Addilionally, Biblica maintained its partnershipwilh Scripture Resource Group ISRGI. condLLting largeled distribution campaigns in Libyan Arabic anij Hejazi Arabic dialects throughout fiscal 2025. ensuring Scripture avatlability in the heart Languages of dtverse Arabtc-speaking cornmunities. Ministry Biblica Europe's ministry led lo 9.6M encounters with stiiwure resources across Central Asia. Europe and Iran- with 477.735 people receiving the bible in printed form. and o¥er 9 rnillion encoulllers through satellite bioadcasts, reels on TikToMnslagram. downloads of our apps and errfJagemenl with SD cards distributed lo Arabic louris15 in European abes. FY25 highlights included.. Releasing Reach4knfe in Farsi in partnership with Heart41ran. utiliing satellite TV to broadcast inside Iran. Launching the Turkish New Testament in Istanbul- ￿On9 with derivalNe resources such as When Your Whole World Changes. Training leaders of 25 NGOS in Ukraine to deliver our trauma healiNJ program across the ¢ounlry. Creating new illustrated city gospe15 for major uties such as London. Working with Mediaworks to animate trauma resources for children and begin work on the animated version of out children's Treasure Hunt Bible Pioneering p(oduclkJn of a waleiproof bible for the military in Ukraine. wrth the first Iwo wns ol 80,000 fully funded by partners. Incre25ing our Single Language Bible Apps to 23 transL8tions and working wth partners to expand their reach through cross-agerm promotion Commissioning Invisible Bible notebooks for restsided counlries commis￿onIng an online Partner Portal sales site lo p[OrF￿le our full range ol Pr￿rarn$ and resour￿5, to exponentially grow the adoption of our translations. Implementing Biblica s PET tcK)I to evaluate partnerships allowed us lo gain insight into our most stialegic partners and build greater alignment lo serve them better. Eastern European Mission prov￿￿ again lo be our rrKtst important purthasing partners. with over 150,000 bibles loi Romanian and Russian speakers. Bridges of Hope. Forwartj United. Sleiger and Baptist Unitsn combined lo fund Ihe Ukrainian wzlerproof bible reachin9 160.000 soldiers. and HOPE Together and Scollish Bible Society worked with us to create ojllurally relevant, high-design presentations of gospels lor events across the UK. We also completed prw'ects in Farsi & Arabic. filming and broadcasting our major youth iesouice program in multiple countries. Equipping The charity continued lo reach new users through non-print Bible resourr£s. The charity reached a lotal 01477.739 users12024.837.6571 and eXperien￿d 9.643.25812024-10.402.7151 encounler5 via pririt and norpprint means exduding Iicenses. It iyas encouraging to see. such a volume of encounters with the Word of God. ol which 8.8 million 12024-8.8 million) were through nun-PTint making a real impact in people'5 lives. We are grateful lo our partners. who are instrutnental in 8Tble distribut'on in various languages Page 4

BIBLICA EUROPE MINISTRIES TRUST IA cornpany lirnited by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 30 September 2025 illumiNations In the financial year under review, the annual in•person 171umNations Europe galhering held in May for the previous two years did not take place. HoweveF. Biblica did condLJCt an In-￿[son gathering in October 2025. A¢hiÈvements and performance a. Income and Expenditure review The Trustees are thankful that the Charity has had 5uffiuenl funding and reserves to continue its work in Translation, Innoval￿n, Ministry and Equipping. during the year under review. Our parent cornpany Biblica Inc. continued lo support the charity wilh lunding to meet core and non-core Gosls lor the year. To131 income wa5 lower Ihan the prev*)u5 year al £1.300.77712024'. £1,504,354). The charity had a deficit 01 £31.500 in the year. 12024.. a deficit of £64.0451. Trustees are 9iateful and th￿r sincere thanks go to all those individuals and grant rnaking charit'es who have so generously supported our ministry. We give thanks lor the testimonies that many lives in the UK. Europe and around thewotjd, continue to be enriched snd tiansformed through the Charity's actNilies. Financial review Gosng concern After making appropriate enquiries. the trustees have a reasonable expedalion thal the company has adequate resource5 to conlinue in operational existence for the foreseeable future. For this reason. they continue to adopt the going concern basi5 in preparing the finanoal slalements. Further details regarding the adoption of the going concern basis can be found in the Accounting Poliaes. b. Resetves policy The trustees reviewed the charity's reserves regularly in light of Charity Commission guidance_ The reserves of the Charily stwd at £414.317 at 31Xh Seplember 202512024". £445.8171. A5 detailed in the notes lo the aGwunt5, £56,35412024.. £76,289) of these reserves are restricted flsnds and £357,96312024.. £369.5481 are unresiricted funds. The Charity endeavou15 to keep sufficienl fvnds to be able to respond quickly lo specific needs or disaster5. It is the view of the Trustees Ihal unrestricted funds are currently at an appropiiale level. The Truslees confim Ihal the Charity's assets are available and adequate to fulffil the obligations of the Charity. c. Material investments policy The Charity m8intain5 its surplus cash in a deposil account with the Charitys b8nk81S. d. Financial risk managernent objectives and policies The Iruslees have a risk management strategy thal indudes an annu￿ reviav of the principal risks and uncertainties facing the charily and the establishment of policies and procedures tts mitigate thosè risks. The charity operates a plannin9 and budgeting sy5teffl with an annual budget approved by the board ol Injsleps and the global board. A financial reporting syslem monitors Ihe income and expendilurp of Ihe charity against the budget. A regisler of the risks fa(Ed by the charity is Maintained. identifying the major slralegic and operational iisks faced and how Ihey are bein9 managed. Page 5

BIBLICA EUROPE MINISTRIES TRUST IA ¢ornpany limited by guarznleel TRUSTEES, REPORT ICONYINUEOI FOR THEYEAR ENDED 30 September2025 Structurè, yovemance and management a. Constitution Biblica Europe Ministries TtU5t Is registe￿d as a charitable company limited by guarantee and was sel up by a Mefflorandum ol A550ciabon_ The cornp3ny is consliluled under a Memorandum ofAssoc4ats"on daled 07KEr2012 and is a registe￿d charily number 227111. b. Methods of appointment or election of Trustees The management of the company is the responsi￿lty of the Trustees who are elected and co-opted under the terms ol the Memorandurn of Assouali)n_ Truslees ale reuuiled and appointed by the members at Board Meetings where they are deemed to possess the experienTr and skills required to perform the role of a trustee. Organi5ational structure and decistonrfnaking pollciÈs Biblica is a 200 plus-yeai-old thaKily that translales and publishes Ihe Bib￿ in the worfds lop 10D major spoken languages. Biblica currentty serves in 55 counlrtes. reaching more than 100 million people with God's Wold every year. The organisalion Is Ihe translation sponsor of Ihe New International Versiotrfb. Biblica also offers programmes an(1 resources lo churches and ministries helping Ihem engage more deeply in Scriptu￿, for life ap￿iCal[0n and transformati￿. d. Poli¢ie$ adopted for the induction and training of Trustees All trustees are considered lo be highly eXperien￿d and 5kn.lled individua15. Training is provided where considerèd necessary. e. Pay policy for key rnan8gemenl personnel Salary leve15 for new staff positions are dis(xJ55ed and ag￿ed al b.me of appointment and are subject lo approv31 by the regional VP or appropriate member of Ihe organisation's Glob81 Senior Leadership Team. Factor5 including geographical localion. level of position and level of management responsibility are laken into account. S12N Salaries are reviewed on an annual basis as part of the Performance Revievi Process for all Biblica staff, and where appropriate. agieed inuement5 are added lo a¢Gounl loi performarn￿ and prevailing rates of infialion. Salaries are also reviewed more generally al this time, and any rnarket Ievel adjustments requiied are noted and approved by Senior Leadership Team. f. Related party relattonships Biblica Inc. is the pareol company and sole member ol Bibli￿ Europe Ministries Trusl IBEMf). Dvring the yeai. Biblica Inc. wovided funding totaling £203.98812024.. £396,725). Page 6

BIBLICA EUROPÈ MINISTRIES TRUST IA ¢ompany limited by guarantee) TRUSTEES. REPORT ICONTrNUEDI FOR THE YEAR ENDED 30 Septelnber 2025 Siructure. governance and management Icontinued} g. Financial risk management The Trustees have assessed the major risk5 to which Ihe company is exposed. in particular those related lo the operations and finances of the company and are satisfied that systems and procedures am in place to mitigate exposure to the major risks. h. Plans for future periods We plan to continue working with Partners in our region to provide prinl and digital resources in Russian, CARS and Farsi. We are already working on a Russian translats.on of the Treasure Hunt Bible and adaptation of Ihe Follow Book Gospel of Luke for Central Asia. We wll work to close the gap beiween the availability of Scripture once a modern translation is available. Biblica. in partnership with Faith Comes by Hearing. OneHope. and Bible Media Group, will continue to raise the profile of this gap among investors. and umimately c105e this gap through strategic partnerships & projects. The "Close the Gap Alli3nce" will Serve global mission wlh Scripture resources in the world's most restricted. Tnost remole, and under-resourced countries. communities & regions. We are also planning for a significant Scripture impact among Muslim people in our region. This will enable our partners- including East European Mi55K)n. TWOCA. Global Nomads. OM. Revival Minislry, Open Doors. and others - to engage sorne ol Ihe le2St-Teached peop1È5 01 our region with Scripture- especially Turks. Arabs. Central Asians. Caucasians and Pakisl8nis. In Fis¢al Year 2026. the organization ￿11 shift lo a largely fvndraising and grantmaking organization, with the parent company, 8iblica Inc. being primarily responsible to cary out the wark. Funds held as custodian No funds held as custodian. M8rnbers' liability The Members ol the company guarantee to contribute an amounl not exceeding £10 10 the assets ol the company in the event of wnding up. Disclosure of inforrnation to auditors Each ol the pers¢)ns who are Trustees at the lime when this Trustees. report is approved has confirmed that.. so lar as that Trustee is aware. there is no relevant audit information of which the charity's auditors are unaware. and thal Trustee has taken all the steps th8t ought to have been taken as a Trustee in order to be aware of any relevant audit inforrnation and to establish Ih2t Ihe charity's auditors are awère of that informabon. Page 7

BIBLICA EUROPE MINISTRIES TRUST

(A company limited by guarantee)

TRUSTEES' REPORT {CONTINUED) FOR THE YEAR ENDED 30 September 2025

Auditors

The auditors, David Howard, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.

Approved by order of the members of the board of Trustees and signed on their behalf by:

J Preston MPugh (Chair of Trustees) Date: U. -� J ) ꢀ1.(, (Trustee) Date: ....................... .

Page 8

BIBUCA EUROPE MINISTRIES TRUST IA company limited by guarantee) STATEMENT OFTRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 30 September 2025 The Truslees (who are also the direclors of the Gompany for the purposes of company lawl are responsible lor preparing the Trustees. report and the financial statements in accordance with applicable law and Unrted Kingdoffl Accounting Slandards (United Kingdom Generally Accepted Accountin9 Practice). Cornpany law requires Ihe Trvstees to PTepare financial statement5 for each financial year_ Under company law. the Trustees must not approve the finanGiaS slalernents unless they are satisfied that they give a true and fair view of the state ot affairs of the company and of its incoming resources ènd application ol resources. including tts income and expenditure, for that period. In preparing these financial statements. the Trustees are required to.. select suitable accotjnting policies and then apply them consistenuy.. observe the methods and principles of the Charities SORP IFRS 1021". make judgrnents and accounting estimates ihal are reasonable and prudenl,. state whether applicable UK Accounting Standards IFRS 1021 have been followed.. subjecl lo any matenal departures disclosed and explained in the financial statements., prEpare the financi81 statements on the going concern bas(s unless il is inappropriate to presume that the company will continue irb bu5inesS', The Tiustee5 are responsible for keeping adequate accounting records that are SLrffrcient to show and explain the company's transactions and disc105e with reasonable accuracy at any lime the financial position of the company and enable them to ensure that the financi81 stalemenls comply with the Companies Act 2006. They are also responsible for safeguarding the assets ol the company and hence lor taking reasonable steps lor the prevention and detection of fraud and other itregularities. Approved by order of the members ol the boafd of Trustees and signed on its behalf by.. J Preston (Chair of Trusleesl Date.. Page 9

BIBLICA EUROPE MINISTRIES TRUST

(A company limited by guarantee)

_________________

Independent Auditor’s Report to the Members of Biblica Ministries Trust

_________________

We have audited the financial statements of Biblica Europe Ministries Trust for the year ended 30 September 2025 which comprise the statement of financial activities, the balance sheet and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and the Financial Reporting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

• give a true and fair view of the state of the Charity’s affairs as at 30 September 2025 and of its income and expenditure for the year then ended.

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice.

• have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorized for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, including the trustees’ report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. Page 10

BIBLICA EUROPE MINISTRIES TRUST

(A company limited by guarantee)

_________________ Independent Auditor’s Report to the Members of Biblica Ministries Trust

_________________

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• the information given in the trustees’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the trustees’ report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us;

• the financial statements are not in agreement with the accounting records and returns;

• certain disclosures of trustees’ remuneration specified by law are not made; or

• the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ report and from the requirement to prepare a strategic report.

Responsibilities of the trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the Charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Page 11

BIBLICA EUROPE MINISTRIES TRUST

(A company limited by guarantee)

_________________

Independent Auditor’s Report to the Members of Biblica Ministries Trust

_________________

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect

of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

• the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

• we identified the laws and regulations applicable to the company through discussions with trustees and other management, and from our commercial knowledge and experience of the charity sector;

• we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including such as the Charites Act 2011, taxation legislation, data protection, anti-bribery, and health and safety legislation;

• we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and

• identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

• making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud;

• considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations; and

• to address the risk of fraud through management bias and override of controls, we:

• performed analytical procedures to identify any unusual or unexpected relationships;

• tested journal entries to identify unusual transactions;

• assessed whether judgements and assumptions made in determining the accounting estimates set out in Note 3 were indicative of potential bias; and

• investigated the rationale behind significant or unusual transactions

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

• agreeing financial statement disclosures to underlying supporting documentation;

• enquiring of trustees as to actual and potential litigation and claims;

Page 12

BIBLICA EUROPE MINISTRIES TRUST

(A company limited by guarantee)

_________________

Independent Auditor’s Report to the Members of Biblica Ministries Trust

_________________

• reviewing correspondence with relevant regulators

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of noncompliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: [www.frc.org.uk/auditorsresponsibilities]. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charity’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.

………………………………………..

Binod Dongol FCCA Senior Statutory Auditor

For and on behalf of David Howard Chartered Accountants and Statutory Auditors 1 Park Road Hampton Wick Kingston Upon Thames Surrey KT1 4AS

Date:

Page 13

BIBUCA EUROPE MIP41STRIES TRUST IA Gompany limited by guarantee) STATEMENT OF FIPIANCIAL ACTfviTIES IINCORPATrNG INCOME AND EXPENOITURE ACCOUKtI FOR ThE YEAR ENDED 30 SEPTEMBER 2025 Unrpstricted funds 2025 ft8striGted funds 202S Total funds 2025 Toial funds 2024 No In¢ome from.. onalion5 legacie5 CNarii&bk ac1wil￿5 Inve3ltrtenls 419.962 666.781 3.258 210,776 630.738 666.781 3,258 875.056 626. 104 3.194 Yotal In¢ome 1.090,001 210.n6 1,300,777 1.504.354 Expenditure on.. Raising funds Chanlable actsvilies 15.368 1.080,B29 3.821 232.259 19,189 1.313,088 77. t88 7.55t.217 Total exper5dStu*È 1.096.197 236.080 1,332.277 1.568.399 Net in¢omingllOutgorngl resources tn the year bgfore transfer of funds 1&1961 125.3041 131.5001 164.045J Tr3nsfets beivEen fund5 15.3891 5.389 Net incomlnglloutgoingl restsur¢¢s Tuial funds broughl forvrdrd 111.5851 369.541 119,9151 76.269 131.5001 164,0451 509.862 445.£17 Totsl Funds Cathed forward 357,963 56.354 414.317 445,817 ThÈ slalemenl ol finanoal activibes intludes au gains aTr1 losse$ iecogrmsed in Ihe year. The noies on Pages 18 10 33 form part ol I￿se ￿na￿4a1 $1Olements. Page 14

BIBLICA EUROPE MINISTRIES TRLEST IA c¢mpany ffimited by guarantee) BALANCE SHEET AS AY 30 SEPTEMBER 2025 2025 2024 Noie Flxed Assets Tangible as5el5 14 1.719 2.674 1.719 2.674 Current assets Oebiors C85h al and in h Is 171.662 486.75 99.t21 446,942 6￿,42 546 063 red1lor5.'amoi￿t5 falhng due wrfnin one year 124S.8221 (102.9201 Net Current a55etS 412.598 443. 143 TO1￿ asseis less curreril liabill*S 414.317 445.6t7 N41 asset5 excluding pension assets 414.317 445.817 TO1￿ nel as5e15 414.317 445817 Charityfunds Re51ricled funds .354 76.269 Unreslrrded I￿￿JS 17 357.9B3 414,317 369.￿8 445.81T Page15

BIBUCA EUROPE MINISTRIES TRUST {A Company limited by guarantee) BALANCE SHEEr AS AT 30 SEPTEMBER 2025 The notes on pages 18 10 33 fomi part of these financial 5talements. The Twstees acknowledge Iheir ￿SpOnsI1￿11tieS for complying wth the requirements of the Aciwilh re5Fect lo accounting records and preparation of finanual slalemenls. The financial ststements have been p￿pa￿d in accordan￿ the provisions applicatAe to entities subject to the small companie5 regirne. The financial statements were approved and authorise¢J lor issue by Ihe Trustee5 on signed on their behalf by.. and J Preston (Chairman of Trustees) M Pugh ITrusl*l Page 18

BIBLICA EUROPE MINISTRIES TRUST IA company limited by guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2025 2024 Cash flows from operating actlvities Nel cash provid￿ byllusedl in operating activities 36,558 {275. 799) Cash flows from invèsting activities Dividènds,interesls and rents from investrmenls 3.258 3.194 Net cash provided by investing activities 3.258 3.194 Cash flows from financing activities Nel cash providèd by financing activities Change in cash and cash equiwJlents in the year Cash and cash equivalents al the beg&nfting of the year 39,816 1272,6051 446,942 719,$47 Cash and cash equivalents at the end of the year 486,758 446.942 The notes on pages 18 10 33 form part of these financial statements Page 17

BIBLICA EUROPE MINISTRIES TRUST IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 General infomiatiort Blblica Europe Mini51ries Trust is a private company limiled by guaraniee. ThÈ company is incorporalpd in England and has the company numbpi 00753259. The registered office is 21-27 Griffin Stone, M05corp Larnb5. Conduit Street. London. WC1 N3GS. The princrpal place ol busille55 is The Mount Bu5ine55 Centre. 2 Vvoodsttsck Link. Belfast. BT6 800. The principal actwity of the cotryjany wntinued lo be the promolion and further8rn￿ ol religion and Gods Word through ￿"ble Irat5slations. bible publishing 2nd bible engagernenl. 2. Accounting poli¢ie5 2.1 Basis of preparation of financral statements The financial siaternents have been prepared In accordance vlith Ihè Charities SORP IFRS 1021 Ac¢ounting and Reporbng by Charities." Statement of Recommended Practice applicable lo charities pr&panng their account5 in accordance wth the Finanoal Reporting Siandaid applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20151. the Financial Reporting Standard applicable in the UK and Republic of Ireknd IFRS 1021 and Ihe Companie5 Acl 20¢A. Biblica Europe Ministnes Trus¢ meet5 the definition of 3 public benefit entity under FRS 102. Assets and liabilities 8re initially recognised at historical c05t or Iransaclion value unless otherwise slated in the relevant a¢￿U￿tIr0 policy. The financi81 statemènts a￿ we5ented in Steding {£1. The level ol munding is £1 2.2 Re¢onclliation wth previous Generdlly Accepted Accounting Practice In prepariro these accounts, Ihe Trustees have considered whelherin apptyitYJ the accounling policies required by FRS 102 and the Chaiitses SORP FRS 102 Ihe restatement of cornparabve items was reouirEd. No reslatement feouired. 2.3 CompaFry st2tu$ The company is a company ￿rrited by guarantee. The sole Member ol the company is Biblica Inc. In the event of the company being ivound up. the fiability in respect of the guarantee is lirniled lo £10 pei member of the company. 14 Going con￿rn After reviewing the charitable company's reseThe5. forecasts and projections. the Trustees have a reasonable expectation thai the charitable cornpany has adequale resources lo continue in operational existence for the foreseeable future. For this reason. they continue lo adopl the going concern ba515 In preparing the financial statements_

BIBUCA EUROPE MINISTRIES TRUST IA compatty limited by guarant¢el NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2. Accouwtting policies leontinuedl 2.5 Ir5come All income is recognised On￿ the company has entItlem￿t to the income, it is probable thal the income wll be received and Ihe amounl of income recwvabk can be measured reliably. The recognitiorl of income from le9acies is ￿e￿Endent on eslab]ishing entitlement. the probability of receipt and the ability tts ests.male wth suffiaenl acoJracy the amount receivable. Evidence of entitlement to a legacy exisls when the company has suffioent evwjerte that a gift has been left lo them Ilhrough knowledge of the existence ol a vaknd ￿￿11 and the dealh of the benefactor) and the executor is satisfied that the propetty in question will not be required to sabsfy datms in the es13te. Receipt of a legacy must be recognised when it Is probable that it wll be r￿1Ve￿ and the fair value ol the amount rteivalse. which will generally be the expecied cash arnount to be distributed to the company, can be reliably measured. Income lax recoverable In relation to investment income 15 rectyjnised at the time the investment income is receivable. other income is recognised in the period in which it 15 iecewable and io the extent the gocxys h8ve been provided or on cornpleb.on of Ihe Se￿￿. 2.6 Expenditure Expenditure is recognised there is a legal or constructNe obligation10 Iiansfereconornic benefit to a third party. Il is probable that a transfer of economic benelits will be required in settlement and thè amount of the obligation can be Measu￿￿ reliably. Expenditure is classified by activity. The costs ol each activity a￿ made up of the total ol direct costs and sh3red crtts, including 5UPPOrt costs involved in Underta￿"￿9 each activity. Direct costs attributable to a single aclivity are allocated direcuy lo that acti￿ty. Shared costs which contribute lo tnore than one activity and support COSt5 which are not attributable lo a single activity are apportioned be￿een Ihose aciivdies on a basis consislentwilh the use of resources. Central staff cost5 are allocated on the basis of time Spent. and depreoalion charge5 allocated on tht portion ol the a5seVs use. Expenditvre on raising funds includes all expenditure incurred by the cotllpany to raise funds for ils chaiitable purwses and indudes costs of all fundraising a￿.￿lieS events and norFcharitable trading. Expenditu￿ on charitable activities 15 incurred on diredty undertaking the acti￿￿e5 which further the cornpany's objectives. as well 3$ any assouated support costs. Grant5 payable are charged in the yearwhen the offer is made except in Ih05e cases where Ihe oflei is conditional. such grants being recognised as Èxpenditure when the condrtions attaching are fulfilled Grants oftered subied to conditions which have nol been mel at the yearend are noted as a cornmitment, but not accrued as expend"rture. All expenditu￿ is indusive ol iffecoverable VAT. 2.7 Interest receivable Interest on funds held on deposit is induded when receNable and the an￿Unt can bE ffeasured reliably by the company.. this is normally upon nolifi(ztion of Ihe inlerèst paid or payable by the institution with whom the funds are deposited.

BIBUCA EUROPE MINISTRIES TRUST IA company limited by guarantee) NOTES TO THE FINANCNL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Accounting poliei8s Icontinuedl 2.8 Foreign currencies Monetary 8S5&1s and liabililie5 den(Mninated in foreign currenoes are tran51aled into sterfing al rates of exchange ruling al the re￿Iling date_ Tians8¢tion5 in foreign currencies atE translated into 5terfing at Ihe rate nJling on the dale of the tr8nsaclion. Exchange gains and losses a￿ reco9nised in the Statement of financial adIwt￿$. 2.9 Tangible fixed assets and depreeiztton Tangible fixed assets co..ting £2.000 or more are catxlalised and recognised when future economic benefits are probable and the cost or value of the asset can be measure¢J reliqbty. Tangible f￿ed assets are Initial￿ recognised at cosL After recognitiM. under the cost model. tangible fixed a55els are measured at cost less a¢oJmulaled depreoation and any ar£umulated irnpaimienl 105ses. All costs Incurred to bring a tangible fixed asset Into its inlenderf worfting condition should be included in the MeaSU￿￿ent of cosl. Depreci3bon is ch8rged so as lo alk)cale the cost of langible fixed a$5e15 le55 their residual v￿ue over Iheir esbmated useful Iwes. Depieciation is provKled on the follovhng basis.. Fixtures and fittings Office Equipment 33% slraighl line 20°h slraighl lin8 2.10 Debtors Tiade and other deblors are recognised al the seNlernent arnouTrt after any l¥ade discount offe￿. Prepaymen15 are valved at the arnounl prepaid net olany trade discount5 due. 2.11 Cash at bank and in hand Cash al bank and in hand Tftdudes cash aEkd short-term hvJhly liqwd in¥esltnenls wlh a short rna￿rity of three months of less from the dale of acquisrt¥)n or opening of the deposit or similar account. Page 20

BIBUCA EUROPE MINtSTRIES TRUST IA ctsmpany lirnited by guaraTrteel NOTES TO THE FINANCIAL STATEMENTS FOR TrIE YEAR ENDED 30 SEPTEMBER 292$ Accounting polici¢s Icontinuedl 2.12 Liabilities and provision5 Lrabilib"e$ are recoonised when there is an obl>JatiDn at the Balance sheet date as a result of a past evenl it is probable th81 a iransfer of econorn¢ tmefil %ill be requI￿d in setuemenl. ar￿ the arnounl of Ihe s&lllemenl can be estrmaied ￿liab￿. Liaknlities are recognised at the arnount tkkgt the cLThpany anticpaies il wdl pay 10 setue the debt or the amount it has received as advanced paY￿tsnts for the gocpss or 5eMces il rn￿t provi￿. Provisions are measured at Ihe best estirnaie of the arrounts required to seide the 0￿r￿a￿an. whe￿ Ihe fFect of Ihe lime value of morEy ts material. the proviwon is based on trE fvKesenl value of those amounts, discounted al the pre-tax discount rate Ihai ￿ne￿S the r￿kS speofic to the Ik3bilty. The unwi￿1￿9 of the ¢Siscount Is recognised in the Statement or rinanoal activi￿"eS a5 a finance Cost 2.13 Financial Instrurnents The tompary only has finan¢>al assets and financ481 liabi&lies ot a kind ihat qU￿lty as b8&c finanoal Instruments Basic financial in51rwnenls are initialty reeogni5ed at tran5a(on value and subsequentty e35ured al their Sett￿rnent value with exception of bank loan5 whth are 5ub5equentty rnea5ured at 8morb5ed ￿$t Using the effectwe in￿rest method. 2.14 Pensions The c(Knpany operates a defir*d contribJtion pÈnsion schenE and p￿slo￿ char9e ièpresents the amounts payable by ihe rompany to the fLbnd in respe￿ tsfthe year. 115 Fund accounting General fvnds are unrestricted funds whKh a￿ avali abk for use al the ffjscrets￿ of the Trustee5 In furtherance of Ihe general objective5 of the company and ￿1c￿ ha￿ not been t5esignated for other purpose5. Restricted funds are funds vthich a￿ to be tssed in ar0rdan￿ with speofic resthclions irnp(ts&d by donors or which h3ve been raised by the company for particular putposes. The costs of ra15ing and admin151ering suth fu￿￿$ are chaiged against the 5pWr￿ fund. The aim and use ol each restricted lund is set out in Ihe notes to Ihe financi￿ slalemenls. Inveslment income. gains and 1055es are alocated lo appropriate ftmd. Pa9e 21

BIBUCA EUROPE MIPIISThES TRUST IA company limtied by guaranteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2925 I Crltl¢al accountlng e5tlmlltES and areas 01￿￿9ement Estimates a￿j judgements are continU￿ty evaluated atyj are based cn hisIorfc￿ experfence and other faGtors. Indudlno expeGtstEons alfulure e¥ents knatare ro be rea￿￿ undertr sWrJJmststY Iucai 2Gcounur4 esllmates aTrY assump￿& company mes ￿lM￿leS arwj assutnpkn wncwNrvJ futu￿. The resLdthg atrJ)unthg esttmates an assumpti￿￿5 ￿11, bydeflrthn. seldotn equal the ￿ated a¢tt]al resujrs. The e5Irnates 2nd a8sumplknn5 that have a Wgolficant tisk of causing a material adjustrEnl 10 the amunts of assets an IlabiEh&swithin the nextfthantsal yeatare In weparing thE5e finan￿￿ stalements. ￿ Tnisiee5 have had to make the (i￿ae￿ts. DelerminÈwhether there are thdtstors 0fimp31r￿ntQIu￿Cts￿PanYs￿ryJbI23s5ets. Facto￿ taken Into consideTrtson in reacNng a deLi5kn Ir￿ the ettJrKsmr vlabifity atJLI expetsj ruturE finandal perfcnnancE of the as5Et aTrJ where a (4¥wneni of a raer unlt, Ihe vi4￿71ty and eypectsd future pe[f0m￿rKe 01lhyt uniL Tangi14e Ilxed assets (see Th)te 141 depr￿lafE¢j over Use￿ Iwes tatsiw.infoa&Muni resi(Sual value5, where approprlalE. The actual fives ofthE assets ÈtKJ ￿hlU31 value5 are a5se5sed 2nnually an tnay vary éependlnq on factty5. In re4sses*no asset w. ractot5 such as iethnolffjir Innovation, product Ilfe cyGie5 aTrJ maintenance prOgraMn￿ we lakEn_inXo..IGow.ryt. Residual value asse55ments cOns￿er 15sves St￿ as ftjiure Tnarkei ￿d￿on$, Ihe remalnlng Ile ol the asset 2nd prolecteLI dlswsal ￿￿eS Income fom donations and legacies Unr¢stri¢ted lunds 2025 Restrictod fun¢Js 2025 Total Funds 2025 Total luFJd5 2Q24 Donation5 419.962 210.776 630.738 8T5.t156 ToiÈl 2024 4EQ. 112 414.944 875.056 Page 22

BIBLICA EUROPE MINISTRIES TRUST IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Inctsmo from chaTitable aclivities Unrestr5¢ted funds 2025 Re51rr¢ted funds 2025 Total Funds 2025 Tolel lunds 2024 Other income Irom charitable activities 666.781 666,781 626, 104 Total 2024 614.602 11.502 626. fQ4 Investment income Unrestricted funds 2025 Total Funds 2025 Total fvncls 2024 Investment income- bank interest 3258 3.258 3.194 Total 2024 3. 194 3. 194 Expenditure on ralsing fund5 Costs of rdising voluntary income UnrestrittÈd funds 2025 Restricted funds 2025 Total Funds 2025 Tolal lunds 2024 Fundraising expenditLt Depreciation 15.368 3,821 19,189 16,810 378 15,368 3,821 19,189 17.188 Total 2024 73 004 4.184 17.188 No dep￿c&allon expense was attributed to fundraising adivilies in 2025. Page 23

8IBUCA EUROPE MINISTRIES TRUST IA compary limite(I by guarantee) NOTES TO THE FINANCLAL STATEMEKrs FOR THE YEAR ENDED 30 SEPTEMBER 2025 Analysi5 of eX￿ndItUre on Charitable act¢vities Unrestricted funds 2025 Restricted tunds 2025 Total Funds 2025 rotal func15 2024 Charitable aclvrtE5 1.080,829 232.259 1,313.088 7.551.211 Total 2024 1,059.503 491. 708 1.551.217 Governance costs UnrestTiCted Total Tolal fund5 Funds 2025 2025 2024 Auditor's remuneration Legal fees Trustee Meeting expenses 6,000 4.742 3.196 6.000 4.742 3.196 7.000 4.887 7.695 13.938 13.93B 79.581 IU. Anaysis of expenditure by activity Artivities Undertaken directly 2025 Total Tolal Funds funds 2025 2024 Charitable activitv 1,313,088 1,313.088 1.551.211 Tol812024 1.551.211 1.551.211 Page 24

BIBIICA EUROPE MINISTFUES TIiUST IA company limited by guaranteg) NOTES TO THE FItrIANCIAL STA7EMEWts FOR THE YEAR ENDED 30 SEPTEMBER 2D2S 10. Analysis of Èxpenditure by activity Icontinuedl Charilablo AclivTties Totsl Fund5 2025 Total lunds 2024 2025 Siatf costs Dep￿ciall0￿ Bible Iianslaiion and eryjagerneni projects PU￿lshing dislribtiDn ol 8[￿e$ Trustee meeling expenses AuOilor5' remuneration Legal fees 189.768 955 491158 616.269 3.196 6,000 4,742 189,768 955 491158 616,269 3,196 6,000 4.742 360.590 1.531 532. 168 637.361 T.695 7.000 4.887 1.313.088 1,313,088 1.551,211 Total 2024 1.551.211 1.557.211 11. Auditors. ￿MUneratIon 2025 2024 Fee5 payable ro the company's auditor For the audit of the company's annual accounts 6,000 7.0 Fees payable to the company's auditor in respect of all non-audit services not included in above 975 3. 188 975 1J, 788 12. Staff costs 2025 21Yk4 Wage5 and salarie5 Social security costs Contribution to delineLI contribution pension scheme 156.729 25.991 7.046 189,768 317.845 34,829 13.916 360.590 Page 25

BIBLICA FUROPE MINISTRIES TRUST IA company lirnited by guarantee) NOTES TO THE FINANCIAL STA TEMEKrs FOR THE YEAR ENDED 30 SEPTEMBER 202S 12. Staff costs Icontinuedl The Jverage nurnber ofperson5 ernployed by the crynpany duriThJ the year was as lollow5'. 2025 2Q24 No. Directors Office & support staff 10 average headcount expressed as ￿l￿t￿ne equrw3lerts was." 2025 No. 2024 No. Office. management ènd support staff The numberof employpes whose benefits lexdudinE emF4oyÈi pension costsl exceeded £60,OOOwas-. In the band E60,001- É70.000 In Ihe band E70,001- £80 0(K) In the band E80,001- £IOO.LK¥J The charity consKJer5 115 key management personnel to comprise Ihe directors. executive Offi￿r$ arwj Senior man8gemenL The total employee benefits of the key rnanagernent personnel of the charity dunng the year. indu¢YiJyJ national insuran￿. was £110.93412024. £205.1651 During the year under audit. all etnployees of the organization transferreLS lo Biblica Inc.. the parent company o18iblica Europe Ministhe5 Trust. 13. Trusl¢o reimbursements During the year ended 30 septeM￿r 2025. e¥enses lotalling £502 w￿e ￿l[￿bU[sed or paKY di￿¢11Y to 3 Truslee512024-£471 to 4 Trusteesl_ The reimbursements were for travel and accomrnrMJab"on expenditu￿. Page 26

BIBUCA EUROPE MINiSTRIES TRUST IA company limited by guarantee) NOTES TO TriE FINANCtAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 202S 14. Tarhgible fixed assets Office Equiprnent Cost or valuation At 1 October 2024 13.382 Additions Disp05al$ At 30 September 2025 13.382 Deprèciation At 1 O¢ltsber 2024 110,7081 Charge forthe year 19551 On disposals AI 30 September 2025 111.683 Net book value At 30 September 2025 1,719 At 30 september 2024 2,674 IS. Debtors 2025 2024 Due within one year Trade debtor5 Other debtors Prepayments and accrued income 149.357 17,929 4.376 63.875 35.246 171,662 99.721 Page 27

BIBLICA EUROPE MINISTRIES TRUST IA company limited by guarantee) NOTÈS TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 16. Creditors-. Amounts falling due within one year 2025 2024 Trade creditors Amounts owed to group undertakings Other taxation and social security Accruals and deferred income 3,512 122,192 6.789 9.116 31. 129 50,486 120,118 245,822 102,920 Page 28

BIBLIGA EUROPE MINISTRIES TRUST IA company limited by gtsardnteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30SEPTEMBER2025 17. Stslernent of lunds statement of fLTnds- current year Balance at 1 October 2024 Transfers be￿een fvnif5 Balance at 30 September 2025 Income Expentliture Unrestricted funds Gerter21 funds- all fund$ 369.313 235 369.548 874836 1881.D321 15.3891 357,728 235 357.963 whe￿ Most Needed 874.836 1881.0321 15.3891 Restricted funds Acr¥sibte Bib ACT Airscape Di5coverApp Frontline ChuFch-Ea5t Asia Glob81 lrnpacl Fund lal 3.070 195 340 13.265) 13601 11721 1.049 877 33.791 985 6.025 25 2,451 s.000 115.2761 121S.2841 1175.2451 18.515 3,986 5.892 2$ 2,305 5,000 218.285 175.112 Mi55ion Fund gurasia Muslim & Refugees Ngando Icenl Africa Repl Ornani Ar3bic Other Restricted funds Punjabi Reach 4 Life Russi2 Ru$5i3n CARS Scriptuie Outreach Central Asia Stripture Outreach Farsi Ppr513n Scriplure OLrtreach other LaThJua£es Scripture Outreach TUrk￿h Somab Language Communty Translation prqecls Icl Ukrainian Treasure Hunt Bib￿$ Ukraine Trauma He21iig 11481 2.014 301 5.000 13.0511 140001 12.6521 11731 13.5931 18221 17251 1591 736 2.752 326 100 153 3.593 10,309 13 3.188 9,487 712 3.129 5271 26.208 124.5941 6,885 500 18281 328 76.269 425.941 1451.245 5,389 56,354 Total of funds 277 414317 (al The Ck)bal irnpad funtl is furHted by donat￿nS gNen f(v Ihe purpose ofscrpture m0bib￿t￿n throu9hout the Ewasi region. Donalion5receNed arÈ remitted lo Ihe parent c￿)panY for thi5 purrw)se. Ibl The illuminalion5 fund is funded by donatkJn5 pwed al dlurnn3ly)ns evenl$ for txble translalKin Ihroughoul Ihe Eur85ia region. Donaiiens received are om&ied to the parent cornpany lo ￿ u￿j fortttis purtKise. Icl The T12nslalion fund Is funded by donaiions gwen forthe purFX)se of Bibk Iranslabon trrouyhoui the Eurasia reg￿. Donations received are ￿￿￿ted 10 If* parent company for this purpose. Page 29

81BUCA EUROPE IAINISTRIES TRLIST IA eompany limited by 9uaranteel NOTES TO THE FINANCIAL STATEMElIts FOR THE YEAR ENDED 3D SEPTEMBER 2025 17. StatAment of funds IcontSnuedl Statement of lunds- prior yeai BalancE at I (klober 2023 Translers beh¥een funds Prioryear Balance &t 30 September 2024 Incoff￿ Expendittx Unresthclpdlunds GenetrlNund5- 364.716 1.01&194 11.072.1151 12.4791 11.074.594? (SS81 2.086 J69.313 Where Most Needed 2.714 1.077.908 235 369.548 364.776 (5661 2.086 RestrKted lunds Aressible Bible Airscape DiscoverApp Fffjntline Chwch-Ea$iAsia Global Imp8CtFvnd la? lunnnaTroits Ibl ssiorj Fund EuTrsia Muslim & Refvgees hlgando {centAfric8 Rep} OmaniArabic OtherRestnrted fund5 Reach 4 Life Russia RUS￿an CARS ScffTplure Oulr8ch Cenlr31Asit Scnplure OuÈre3¢h Farsi Pe￿8￿ Scripture Outreach Olher Languages $￿p￿te Oulreèch Turki￿1 Somali Language ConNnunty TranslatsonproRcts Ukra￿1&n freasvre Hunl L￿leS Uktsine Trauma Healing 3.358 1.049 23 52.(198 24.( (26.4511 2. 154 3.070 t.049 (231 118.3071 120.7T91 157.9001 11001 15.6171 120.OOOJ 125.090) 12.706} {39.6101 (2.9061 120.tt311 1631 (131) (17.626) {100.w)I 189.3411 {i.oooJ [52.4591 33.791 985 6.925 25 2.451 21.764 58.150 125 775 8.068 25.L 25.t 2. 138 15.762 3.232 3.f98 lQ.372 20741 2.014 2.752 336 26.600 16.2 10.309 73 3.788 9.312 100.ocyp 80.828 1.000 52.169 30.017 (16.23Jl 5.271 14&146 426_447 15tX7.060} 568 4. 168 76.269 rolalollunds 509.862 1.5Q4.355 I.574.6￿1 6.254 445.817 13J rhe Globalifflpactltsndis lundedaydonaiN)ns given lorihepuwose olscrylture n￿￿la￿ONI th￿UghOut1he EuFasia rew. Donat￿nsrecel¥ed are to Ihe paYentconwanyNtrrthiSPilfPOSe. Ibl The iNuminalions fundis luodedby(tsnalioosp1edgedatth)￿&Ifft)￿$ event$ fvthble Iranslafron Ihmughoul Ihe Etsrasia rewon. Donations rerei¥ed are tsrFNtted lo ttje ￿8￿￿[co￿￿Y tobe used fOr1￿Spur￿se. c) The fran$13Trtrn lundis funded by donat￿1$ gNen forthepuiwse DI￿le fran51alion Ihmughovtthe Eurasi8 regff)n. Donabon5 receivedare reJJNtied Io Ihtparenl coftwènyforltsspurpase. Page 30

BIBLICA EUROPE MINISTRIES TRUST IA company limited tyyuaranteel NOTE5 TO THE FINANUAL STATEMENTS FOR THE YEAR ENDED 30 SEPYEMBER 2025 18_ Surnmary of funds StateTnent ot fun¢Y$- current year Batance at 1 October 2024 Balance at 3Q September 202S Prioryear Correction Incoffle Exppnditure Gereral funds 874. {886.4211 357.963 Reslrided fthds 425.941 1445.6561 56.354 445.817 1.300.777 11.331277) 414.317 Staternènt of funds- prloryear B&ancR at 1 October 2023 Balance at 30 September 2024 Prforyear CoTreclSon Income EXPer￿lIU1t Gener8lfunds 364.716 1.07T.908 ri.075.7621 369.548 RestriGledlund5 745.146 426.447 1499.492J 4. 168 76.269 509.862 T.￿4 355 11.574.6541 6.254 445.817 19. Analysls of net assets between funds Analysts of net assets be¢ween fuDd5- current year Unrestrfcied funds 2025 Restricted rund5 2025 Ttstal fund5 2025 Tangib￿ fixed asseis CLtrrent a5sels Creditors due vithin one year 1.719 462.150 (105.9￿) 1.719 654.044 1241.4461 191.894 1135.YOI Total 357,963 56.3S4 41£317 Paoe 31

BIBUCA EVROPE MINISTRIES TRUST IA wrRpany limited by guaraThteel NOTES TO THE NNANCIAL STATEMEirrs FOR THE YEAR ENDED 30 SEPTEMBER 1025 19. An3lysls of net assets be￿et￿ lunds (con1inL￿} Analysis of net assets betwoeTh lunds- prior year UnresbicteLI Restrided roi lunGIs 20Z4 2024 2024 Tangible r￿ed asse15 CuErenl assets 2.674 2.674 359.558 f86.5Q5 546.063 Credilots duE Me year 7.884 1110.8041 1102.9201 Total 370.110 75.701 445.617 20. RÈ¢onciliatson ol net movement in lund$ to net ¢a5h Ilow from opErating a¢iivities 2025 2024 Nei expendilurelincome for the year las perSIXlemenl ot Fin8Thial admbesl 131,5001 164.0451 ALljustments for.. Depreciation charge Dniidend5. inlere51s and ￿nts from ¥)vestrnent5 Purchase ol Fixed Assets Decrease in debtor5 Increase in creditor5 955 13.2581 1.888 13.1941 {2.8651 IS2.￿7 1360. 1201 172.5411 142.902 Net cash tssed in operatln9 activities 36.558 f2TS.799} 21. Analysis of cash and cash equl¥alent5 202S 2024 Cash in hand 486.758 446.942 Total cash and cash equivalents 486.758 446.942 Page 32

BIBLICA EUROPE MINISTRIES TRUST IA company Itmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 22. Analysis of Changes in debt At1 Octobpr 2024 Cash flows At30 September 2025 Cash at bank and in hand 446.942 39.876 486.758 Total 446.942 39.816 486. 758 23. Pension commltment5 The group opersles a defined contribution pension scheme. assets of the 5cheFne are held separately from those of the group in an Independently administered fund. The pension cost charge ￿p￿sentS contributions payab18 by the group to the fund and amounted to £7.04812024". £13.9161. ContftbutN)ns totalling £0 12024-. £10,6861 we payable to the fund at the balan￿ Sheet date 3nd are induded in ueditors. 24. Related party transa¢tions Biblica Ino is the 501e fflember of 8iblica Europe MinistrES Trusl18EMn. At Ihe year end. BEMT owed Biblica Inc £122.19212024.. £8.1151. During the year. BEMT transferred donation5 received 10 &11￿2¢0 Inc. of £421. 190 12024". £464.9271 lor global mobi1188tion and translation projects (UK donors given funds 10 Biblica for global tnobili53tion translation prqeets. As these proJ"ects are adminisiered fr￿ the charity's head Office in Colorado Springsl. Al year end, 8EMT wa5 owed by Biblica Middle East & North Africa IMENAI and amount of £3.333.71 12024 £4,929) and by Bibliea South Asia £012024 £4.1721. BEMT owed Biblica South Africa £390.0512024 nill. Page 33