Charity r•gistratlon numbttr 267322 (England and W4lesl EMMAUS BIBLE SCHOOL UK ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 EMMAUS BIBLE SCHOOL UK LEGAL AND ADMINISTRATIVE INFORMATION Tn*ts MrMGIl Mr N Hathlye MrJ Heron Dr C Lanrnshire Mr S D Scammel MrTJ Mitd MrAB Griffiths IAFWinted 3 JunB 2025) Charfty numb•r 267322 Prfn¢lp•l addr￿￿ 2&30 Lathi L¥ L139BR Ind•p•nd•nt •x4mln•r MrP J Barton FCCA ART Ac£¢untsnts L4nil*J J FbJr 11 Manvers Str￿1 11JQ Banknr• Bardays Bank p 101 ￿ROad lesmere Port Chgshire CH65 OAD S0￿CIt0￿ 3 Royal Mews Gadbrook Park Northvith Clh9 7UD EMMAUS BIBLE SCHOOL UK CONTENTS Page Tru6leo5' report Indep6ThJ8nt *xaming¢s report Stslement offinanoal actiNrytses Balaneo sheet Nots¥ to the fmanrial statements 7-13 EMMAUS BIBLE SCHOOL UK TRUSTEES. REPORT FOR THE YEAR ENDED 28 FEBRUARY2026 Th• trustse¥ prgsent their annual reFL¥t and finan(4al Slat•M￿ ftyth? ygar ended 28 February 2026. The finanoal statémènts have been pr8par8d in acoydance with the accounling pofici95 out ￿ note 1 to the n8naal statements aThJ tg)rnpty Ihe tharitys 08•d of TrLrt Ihe CharTties Act 2011 and 'AcL￿n11n9 and Reporting by Charitses.. Slalgmont ol Reo)rnmended Pr*Jts applThble to tharilies preparing thèir actounls In accordance with thè Finonrial Repcwting Stsndard appkncable in the UK and R4ublic of tretand IFRS 1021 leffective 1 January 20191". ObJecth• and a¢tlvltl•8 Tg advance the eydngelical Christian faith by establshirwJ aThJ ma￿nIng 51*ods to teath Ihe Bl￿e. by prsparing Christians for Christian $eMce at home aThJ atmad. by i8￿1n9 and cond￿lI1g Correspondence cours•s in Biblic81 ¥nd related 3ubje(Xs. ty publishirvj and deaThng in c￿st￿n Iterature and by sud) other mean5 being tharitable a$ th$ Organisation sh￿1 delennTh. Public benefft Thè tN¥tees have paid due r8gard to guhY•rKe issued by the Charity Commkssion in deuding wlwt aalwbes the tharity should undertake and dl ac*vibes of tha chwrfy forthe tenefft of al memters ofthe pubuc. Achlevements and perf0m￿nCe The prinapal actNty of the charity ￿n]Inued to be ihe de¥ehJpm•n( production and Iree (Sstribulion ol Bible study materials. togathar the prwwon of bjtor supwrt to ent￿Tage BitrAe SI￿* and di8opleship among students throughout the Un*ed lQngdom. The tharity ￿ntinUed to Fyowde courw in printed aThJ d￿lt31 formats. with students lo slu¢* by post. onlintr and through the Emmaus mobNe app. Th$ web5ie rMinwl to W0￿de infommtion abc4rt the thaiity and enables 8tudents to e￿lOre and wueat ￿lT8¢s. During the year, the audi0￿SU￿ bxoi¢d to prothjce teac*ThJ reS￿r￿ t4sed on the Testament ¢)JWse Series was $uxessfulty compkted. Theso resources arn ntyw available and WAI suppcrft futtjre wort wlth indNidual5, churches and study groups by 0)m￿eMenting the cknaws ext51j.ng Bit48 sludy courw. The tharlty has ¢xJntinued to Streng￿ Its mlrdsty dwlr4 thè year. engageffEnl vhth prtson thapL3inaes acmss the UK. addrfional wson5 have begun U￿￿j Emmaus study ma￿1*. enabling [￿jr? prisoner8 to access strudured Bit48 $tudy and recer¥e support from voluntew tLrtor& The charity rèmain¢d 5UPPOrted by a ¢))mmrtted team of ¥dthrteer tutors vtho mark ￿8￿$. answer studen questions and encourage them throughout their studies. Theirwork continued to be an essential part of th8 rnini$try, alongsidè the small office ￿aM responsible for Ihe day4W W[atir￿ oflhe ¢*arity. A signfficant organisational milestone during the year was the ￿amed relirement of the Dvector after many years of faithfvl seMe&. Time was devole(I to ensuiing a smcth and tsartsrfion. with Ihe appoinknent of a new Director on 1 January 2028. The Irustees affj grateful that thi5 tranytKJn was completed successfjjlly. pmwding continuity ol leadership vh)ila positsoning th8 dwrity to buihj on its estatlshed ministry and rtspond to futur¢ OppO￿n￿8. The trustees conb.nued to seek opportunities lo rnise awareness of Ihe ch￿1￿5 WO￿ amongst thurche5 and Christian or90n1sa￿on8, enabling morg pw)pl8 to b8n8fft tTDm Emmau8 Bible SL*ooJ UKS BitAe study resources and supporting disa￿eship across a range ofi))rnmunths. EMMAUS BIBLE SCHOOL UK TRUSTEES. REPORT (coKfiNUED) FOR THE YEAR ENDED 28 FEBRUARY 2026 Cornmunlty B•n*fft Through the provisvjn of ¥tru¢Aured BitrA& ￿udY COLwses. Supp￿ted by de￿￿￿ted YO￿nIe0r bjtors. Emm8u$ 8ible School UK #eeks lo advane8 the Christian faih by ¢na)uraging Bible study. promottng disapknhip and helping indiwduals devebp a doèpw urKler5tanding rrf Suiplure. Students arg SUPPQrted in app￿ng bblical tgathing to everyday enablng to in their farfh and ryjt Chii5ban prinCi￿S wlthi) their families. workplac8¥ ￿mMUnit￿. The (x)urses ate available to from a WKJP T￿e of b>*rounds. studylng independenty, thfough thurthe5 and wfithin th? pri30n system. Courses are pro￿￿ed free of charge, ensuriroJ that fjnana81 Car￿mStanceS do not prevent access lo Bibl￿￿tr8d knrniTha. Th¢ trustees cfjntinuè to receive eno)uraging feedback from sbJdtnts. luiots and c*8p￿In$, dfrmonstraling tho p0s￿ve impad of the tharity's work In parti￿laT. prison chapjains report that stru¢Xured Blbl& $tudy prowdes 8ncoufagemrt pwpose 4nd opporbmities for pvrsonal I￿an, whde di3cpJe8hip amcffig ihose In their care. In additbjn to SUpp￿r￿j SW mthfith to prhorts throughtyjt the United Klng*im. th• ¢h4rlty conlinues to support ehurthèi 8nd other Christian tr9anis8lions by prowding Bib18 51udy Tesour¢es for w)dMdual and 9roup use. Bibje Study courses are available in printed an(1 digltal forrnats. ir*Juding onlino 8NI mobfje app ￿cesS. halpwi9 lo ensu that the charitys resoLTrrw remain aoxsble to a TrrNe of users. The Iw3tees remain c(Jmmrtted to devekjping ￿$our￿$ that are accessitAe to all. inthding those with additKJnal arning ne8ds. and to KlentifyThJ new oppJ1unitw to SUPkKXt t￿sdpW1fjP thrNwJh bDth tsa¢knon81 ￿rreSp)nd¥n¢8 courses and digital resources. Flnandal rnvl•w Full details of the finanoal transac*￿6 are coniained w) atta¢*ed Toia ints)ming rgswrces for Ihe year amcyjntod lo £72.659. ReSoU￿S èxpènded amounted to £95.634 ¥ defiL¥t of£22.975 forth8 y&ar. The net assets ofthe tharity at 28 F•W 2026 were £413.642. Res&Thfj$ policy The trustees habt the Charivs needs for T•s¢r￿ in line with guhlarwx Issued by the Charity Commsssion and hav8 conduded that the af? SU￿ for present 8nd futu￿ fin8rwl rttds ol the chaity. M8Jorrfsk$ The trust8•s have introduc•J assess￿nt w0¢4dU￿ to the major rists lo whith the thwity is exposed. with paIti￿lar relatron to th8 finances of lh8 Trust. EMMAUS BIBLE SCHOOL UK TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2026 Plans for fu￿1* periods During the coming year, Emmaus Bib￿ SdKoI UK wil (thtin￿ to it¥ min￿ty by maknng Bitle 3tsJdy in¢rea&ngty a￿ssib￿ and supporting disaF4eshw thr(¥Jgh a range of winted and djyitai r850urc8s. A kay priortty be th? modemisation of ts in-hous8 printitvj and produclion. wKauthng the re￿at￿ment of ageing equipmenL tO3elher wbth the upJatYig and ref0m￿lI]ng of ts printed sx*kab"ons to uwporats refresW brnnding and irnprove odLtction efficRrKy. M is ￿artne￿ to slrengthen the Chwi￿S digital presen￿ throwdh the rede¥elopment ol its b$ite, in¢Jeased usè ol s0(xal media. and the prNnotb)n of ts completsd authomsual Bible sludy reswrces. Biolding on the an¢ouraging growth of the prison ministy. the d)arrty wll oinlinue to de¥dop rdationships wth I￿S0￿ ¢harAains across the UK In partnership ￿ryth lik￿lindad UK Chaplains . the charity also intends lo develcp accessible Bible study resources for leamws vrith dysl￿a, with the aim of making thv6e available throughout th• prison e8t8te. The charity is pleased trtr ¢x)ntinue to parlner with varh?us C￿ls1jan tharities as thèy support fomer prisoners through o¢cornmodation, rohabilitatK>n and orBJoing dIscA*sh￿). helping ITh1￿idUa1S eslablish a fim foundation for Ife after release. The Iruslees will continue lo seek OPFm• to my attention in L￿￿Treet￿)n wlh tho examination giwng mè Cause to believe Ihat in any m*erial respect accounting T￿rdS were not kept in resped olthe charrty as rewiT•J by socaion 130 of the CharitN?sAct 2011. the finanoal staternents do not a¢uA¢J with Ihose reo)rds: or the financ4al ststements do T¥)1 o)rnpty wilh the requirements ￿nceMIng the forn and content of finanLial ststaments sel out in thè Charibes (Acc￿nts Rèports) Regulations 2008 other than any r8quiren*nt that the ffinancaal stsknents give a and fair vw. whith i8 not a matter con5trJered as part of an independeni examination. I ha¥a no COn￿m$ and have tsjme a(Y¢)ss rKJ other matters in tonnection wth the examlnation to whith attentic sh¢Juld be drawn in thi5 f8F4Jrt in order to ena￿e a proper understanding of the finanL?at statements to be reached. Mr P J Barton FCCA ART Accountants Umitgd Chartor8d C¢rUfied Accountants Ground Floor 11 Manver5 Street Bath BA1 1JQ Da¢8'. EMMAUS BIBLE SCHOOL UK STATEMENT OF FINANCIAL ACTiwfiES IINCLUDING INCOME AND EXPEML¥TURE ACCOU FOR THE YEAR ENDED 28 FEBRUARY2026 Unre•trE¢l•d Uhwtrlctod funds fund• 2026 2026 Incom• from: Donations and legades 1n￿Strnents 59.617 13,042 52.167 9.420 Tolal Inc¢)m• n,659 81.587 Exp•nd￿r* on: Charitable a£￿v6tieS Other expendRur* 91,824 3.810 109.499 1.480 Tolal expendlturn 95.634 110,959 N•t•xponditure and movament In fund• 122.9751 149,3721 R8concllatton of lund*: Fund balan￿$ at 1 Marth 2025 436.617 485,989 Fund balanc￿ al 28 F•brnary 2026 413.642 436.817 The ¥tatement offfit)aneial admbes in(￿deS al arKI k65es rec¥)gnLsed tn year. All InCr￿e and expenditwe deri￿ from gJnlinu¥ry athvibe EMMAUS BIBLE SCHOOL UK BALANCE SHEET AS AT 28 FEBRUARY2026 2026 2025 Flxgd a￿ets Tangibl? assets 11 176,1)Xl Currgnt aM•ts Stocks Debt0￿ falbng after one year Cash at bank in hand 12 13 13.354 6.501 2(Q.CQO 54,116 24.288 237.642 260.617 N•t ¢urr•nt4s•ets 237.642 2￿,817 Total as¥th lem ¢urrnnt liabiliti 413.642 436.fj17 Th• funds ofth• charity unrests1￿ funds 14 413,642 436.817 413,642 436.617 The finanoal stalernerrt3 were apwoN*d by ts t￿￿tee$ on...... .... ........... MrA B Griffiths Tru8t¢• EMMAUS BIBLE SCHOOL UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY2026 Accounttng pollGI•s Charfty Infcymatton Emrnaus Bible School UK 15 an boty who3e dwjmenl is a Trust Degj.. 1.1 Buls of pr•paratlon The finanaal statemerts ha￿ boen wepar8d kn aLurdanc8 wilh the (**ty8 governing dctywmen( ths CharilSe$ Act 2011. FRS 102"The Finan￿￿ Reporling Standard ap￿Icable in the UK #nd Rewblic of Irelan¢r I"FRS 1021 and the Charibe5 SORP 'Aix¥)unbng and ReporbTrJ by Charlties: Statement of Recommendod Practha SprAi￿ble to L*arthes p￿paring Ihwr ac£tyJnts in a(Yordanc8 Wtth the Financial Reporttng Standard applithle in the UK and Republ￿ of Ireland IFRS 1021" {alla¢lNe 1 JWN￿ry 20191. The dI￿ty ￿ a pu￿1¢ Benefft Entity 8s defined by FRS 11Y2. The charity taken adv•ntsge of the pro¥151￿$ in tha SORP knf charrtw Th)t to pr8parg a Slat•m8nt of Cash NtXV3. The financ￿￿ statements have departed Imm Ihe ChantEs {A￿nts 9Th1 Rep￿s) Ra91d8tions onty to the extent rgquired to Pro￿￿9 a true fair This departure has invow folkAving thè Stslement of Rg¢ommended PradKe fof charrbes apptying FRS 102 rather than the versK)n ol the Statement of Recommended Praclicè whith bs to i) the Regdatwjns whth ha¥ ba￿ WAt￿￿r?￿n. The finan(ial slal¢ments a￿ w8pared in slerfing. whk* is lh8 lundiunal uJrr8nty of ￿ chty. Mong mounts in th?¥e ffinanL)￿ stslements are rounded to the nearest £. 1.2 Golng Gonc*rn Ai the Ume of aPPTo¥lng the fThnc4al ststements. the tr￿teeS have a reasonable èxpec1at￿n that Iha d)arity has adequate resources to continue in operatirmal ￿$(ence the foreseeable fijlure. Thus the tru81ees conlinue to adopt Ih? going cortsm ba8is of preparing th8 statements. 1.3 Charltable fimds UnrestriGted funds ar• av8il8bk use at ¢js(¥eIk￿ of the trustees in frjrtherance of Iheir dwitatAe obJ'gctive8. Restsiiaed fimds are subiect lo rxJnthlh)ns by or grantQf5 as to they may be used. The purposès arKI uses of thè roslriLaed fuTh1s arn set wt wi the notes to the fmanL?al ststgments. Endowment funds are subied to C￿￿11￿ by Ilkt the (3pital must b8 rnaintsined by the chaiity. 1A Incom• Incorne is rewised whèn the tharity is kgally enlrlled to it after any Perfo￿nat￿ condibons have beèn rne( Ihtr arnounts ￿ be measwed reliabty. is pr￿alle that be TEcaved. Cash dOnab0r￿ are recogntsed on receipL Olhar (k)nations ara rnx>gnised onc8 the th8rity has been notffied EMMAUS BIBLE SCHOOL UK NOTES TO THE FINANCIAL STATEMENTS (coMfiNUED} FOR THE YEAR ENDED 28 FEBRUAR Y 2026 ArxountSng poli¢1 Icontlnuedl 1.5 Exponditure Liatllibes are recognised as SC￿ as there a legal or ca)r￿nth obkkn o)mmittiThJ the thar6ty tts pay out resoUr￿S. 1.1 Tanglbkn fixed awts Tangible ffixod assets are inibaty measured at cost and sub5equ8nty at rJ)st or valuatlon. nel of Ilepretsaticffl and any iMwrTr￿t losses. Depreaation recognised so as to wTits off th• ¢*t ￿¥ahjaI#m of 8s58ts less the¥ Teswjual value¥ over thew us¥fvl lives on the fc4lowng b&w.' Frèehdd land b￿ldIng5 Flxtures and fiUing8 25% redurArvJ balancé The gatn or bs¥ arising on the 1th5po¥a of ￿ asset is detsnnined as ts dffwerKe bett¥een the $819 w)ceed and Ihe ￿ryIng value olthe ass8t. and Is recO￿lsed in th• 5tateTh*nt of financAal actmties. 1.7 lrnpalm)•nt of fixod a•••ts At each re￿rting and dale. the thartty r9W4YS the (arrw"ng amounts of its iangiblè assets lo detem)in8 whether Ihere 1$ any indi￿￿On that those assets have suffered an irnpairn)ent ltsss. Ir any suth indlcation axist5, th? recovera￿8 sm￿nI of the ass8t ts èslimated in c¥dw to determine the extant of th8 impaumerrt los¥ lrfany). 1A Stoek• Stoc*8 we ststed at the kiwer of ts)st and estim￿ sdlng PTKe les8 0)sts to c¢NWete and sell. Cost compiisè5 direct materials and, where applicable. direct Lqbour ￿$ts and thos• overheads that have b88n Incurred in bringing Ihe stoc*5 to their pres&rt k)cation and condth"on. Items held fot distribub.on •1 no or nOry¥n￿ c4J)sideralbJn meardjred the I￿r of replacement g)st and cost. Net re￿iSab￿ 15 the 8slimatsd SO￿ng wico 18ss al &slkn¥ted o)8ts of L))mplèVon costs to be In￿rred in markthg, sell¥vJ a￿1 distrilxrtion. 1.9 Cash and ￿¥h oqulvahnts Cash and rash equtvalents indude cash in hand. depowts hekl at cal with banks. other short-tern INU inveslm¢nts wrfh original matuiits¢¥ of three months or less. and bank overlratts. Bank wdrafts are slwi within boThowrwJs li liabi&tss. 1.10 FSnancial instruments The charity ha5 elected to appPy the prowtons of sed*￿ 11 'Basic Fknan￿ Insbumenw aThJ Section 12 'Othw Finan(xal Instnjments ltsues, of FRS 102 to ￿1 of ts f￿￿la1 Wislmmenls. Financaal instrum8nts are recognised In th¢ cawitls baknL* shegl *then the be¢X)M￿ party to the contractud prowstons of the inslmmenL EMMAUS BIBLE SCHOOL UK NOTES TO THE FINANCIAL STATEME￿[5 (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2026 A¢countlng polic1•• (Continued) Ba¥k 11nanelala￿ets Bats￿ financAal assets. whk* Indude debtors and cash and bank ba￿n(*s. are inthalty measur•d ¥t transacbon price induding tranSaC￿on costs and a￿ subsequenty carrÈed at an))rtis¢d ¢051 using the effectibt interest method unless the anangement consthrtès a finanarwJ Iransadson. where th• tra￿ath0n $6 measured at Ihe present vaue of t￿ futwe receipts diso)unted at a market ratè of interest. Financ3al assets Bask Ilnancial liabllhl•s Baslc finan￿￿1 liabilitles, Induthng tyedknr5 and bank a￿ inibaty rec¥Jgnised al transaction prkè unl81S thè arrangement COT15titutes a finarwing tran5athon. **he￿ the debt instrument is measuffjd at the present Value of the futurè pa￿eTrts thswJnt8d at a market Tate of Intère￿ FwwK¥al ha￿.￿￿•$ dassffied as payab wthin one year am not arrKJrfised. Debt instrufflenis We 8ub3equth carTi8d 81 pmorfised ￿ I￿n9 elle(*ve irrtgrest rnte m8thTrJ. Trada u•Jitorn a￿ to pay for gc￿¥ or ser¥irA5 that hm been aLxJuired in thg ordinary o)ur88 of operations from suppliers. Amotsnts payable are dassthed as ￿rrent liabilrtiP5 rf payment 18 due within one y8¥ or less. If not. they are presented as nc¥H¥rrent lithliti8s. Trade creditor5 arg rocogn(s¢d initialty at transathon price and subsequfjnty measured at amortIs￿ cost using the effectNe inteTe5t method. Financi81 liatslitses ar• dergrawised when thè dwivs uJntra(thal expire LY ¥e disdwr9ed or cancelled. 1.11 Employ8• bon•llls The c￿st of any unused IMA￿aY &1tikngnt 18 rwni8ed In pewk)d in whith the emthee's 5er¥ices Tem)ination benefits are rewni5ed immedratety as an trxpense ¥then the Is deM￿Strabty committed to lerninats the èmployment ofan empbye8 orto tefflithutsn b￿¢ffi￿. Crflical arx¢Mnilng •sllmatss and lud9•m•nts In the application ofthe charl￿$ aewuntin9 PQtKies. the trustges Tequwed to make fvdgem8nts. e¥¢imates and assumptions about the Carr￿n0 amwnt of assets aThl liab1h￿ that are Th)t apparent frorn other Sources. The estimates and ass0￿￿ted assumpb"on$ are based on historical exporienc• ar￿ othgr faciors that are considered to bè rèJ9WdnL AlaU￿ ￿$￿tt$ may diffw frorn these estimatè8. The estimates and undedying assumptions we on an ongcrfng basi5. Rewsions to ac¢tsunling mates are recognis•d in the period in th8 e51im*e is rewsed where the r￿￿10n affeds onty that period, cff in lh8 of rovisKJn and futu￿ pwiodB whern Iha r￿1$￿ affe¢kn both ryjrrent and luturo periods. Incom• from don•llons and 1•g•61•* EMMAUS BIBLE SCHOOL UK NOTES TO THE FINANCIAL STATEMENTS {coKfiNUED) FOR THE YEAR ENDED 28 FEBRUARY2026 In¢om• from Inve¥lm•nts Unre¥trlctsd Uttmtrlctsd lunds fvnd 2026 2026 Rentsl income Inter¢st rer*ivabl• 12.940 102 9,420 13.042 9,420 EXP•n￿￿re on charltsbh acOvlfk• Charltoble Charltablg thltl 2025 2026 DirnGt co4ts Cost of salos Labour costs IT and 9quipment rxjsts Printing. slationery and po AdV￿ti￿n9 Repairs and mantanance In¥urance Telephone Hoal. light and pwr Stsff travèl Legal and professional fees 18,497 52,973 170 7,745 2,132 2.750 1,489 23.878 64,449 152 8,578 1.423 2.422 2.308 2,1C¥J 2.178 530 144 91.194 108.869 ShaTr ofsupport and govornin¢• costs {s•• nots 61 GovemarKo 630 630 91.824 109.499 Anatysls by fund Unrestr¥*d funds 91.824 109,499 EMMAUS BIBLE SCHOOL UK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2026 Support ¢¢)Jts allocat•d to acllvStl•s 2026 202S Analy••d between: Charitablt Th? trustees all Ireety their lime and expertise wihout any fryrn of Temunwalfifm or other teneltt In ¢a8h or ￿nd{2025.£nd). Expenses p*J to tho tnmtees li th8 yew t￿led £nl12025. £n￿. Employ••8 average nb)nthty number of•mpknyees duii)g the year¥ras'. 2026 Hum￿r 2028 Numb•r Totat Other un￿t￿le￿ Unre8trKted fund• fvrKI8 2026 2025 Rentai sem¢8 tharges 2,923 3.610 10 Tax•llon Th8 chty is exempt from tsxalion on its b￿aUs• al its irK[￿6 is ap￿￿d for tharitable purposes. EMMAUS BIBLE SCHOOL UK NOTES TO THE FINANCIAL STATEMENTS (coMfiNUED} FOR THE YEAR ENDED 28 FEBRUAR Y 2026 11 TangltAe flx•d ￿￿ets and At 1 Mar(* 202S 176.(KQ 52.S30 228,530 At 28 F8bruwy 2026 176.C 52.530 228,530 Dopr•el•tlon and IM￿lm￿nt Al 1 March 2025 52,530 S2.530 At 28 Febnwy 2026 52,530 52.530 Carrylng anx)unt At 28 Febnwy 2026 176.ClX) 176.(￿0 Al 28 February 2025 176.L 176.orx) 12 Stock• 2026 2025 Ra4v matsials and ¢￿sUmat* 13.354 6.501 13 D•btoY¥ 2026 2028 Amounts falltry du• aftor mor• than one yo•r. oth￿ debtors 2rAJ,000 200.oc 14 Unre•trkt•d fund• The unrestricted funds of Ihe charity comwise thg y￿Xpended balan￿% of donalions and grants whth •re not subprt to speafic conditb)ns by do￿rS al￿ orantors as to h￿1 they may b8 used. These indude designated fijnds whith have been set asbje out of Un￿5￿7(￿ed fvmds by thè tru51ees for specffic purw. At28 2025 re•ou¥¢•¥ expendedFebTu4ry 2028 General funds 438,617 r2.659 195.6341 413 642 EMMAUS BIBLE SCHOOL UK NOTES TO THE FINANCIAL STATEMENTS {coKfiNUED) FOR THE YEAR ENDED 28 FEBRUARY 2026 16 Relatsd party tran￿£110 There wwe no d￿Sable reLatsd paity tr￿$**￿)nS dwing Ihe Y￿ (202S. rw*).