2024-12-31-accounts

UVUU¥IyII EIIV¥IUVI* IU. aMoruMu¥- I rd4-4UUV-QTrDI-DV¥DJcrJknJ¥o WILLIAM WILSON WILLIAM WILSON Chartere¢ A¢couni&nt8 25 Sh￿? R￿d Holywtrjd 8T18 9Hx [phone] Www.¥￿8¢￿Ufi14￿¢Y.￿M Educate The Orphans Report and Accounts 31 December 2024 Charlty reglstration numbor: 102736 ETO Ministries

utsubiyii ciivgivyg iu. JMJruMv¥- I rL¥-4uuu•Dvi-DrNJJcrJ￿D¥O Educate The Orphans Report and accounts for the year ended 31 December 2024 Contents Page Trustaas. Annual Report Statemant of trustees, responsibilities Independant Accountant's Report Funds Statements... Statemeni of Financial Activities Statement of Financial Activities - Prior Year statement Movements in funds 12 13 14 Balance sheot Notes to the accounts 15 16

L4ULU>IyI I CI IVelUVe ILJ. JAarvFtL44- 1 f£**vV￿0￿D1-DO¥Dts￿rJkn￿￿ts Educate The Orphans Trustees. Annual Report for the year ended 31 December 2024 The Trustees presenl their Report and Accounts for the year ended 31 December 2024. Reference and administrative details The charity name The legal name of the charity is:_ Educate The Orphans The charity is also known as. ETO Ministries The charity s areas of operatlon and UK charltable reglstratlon The charity is registered in Northern Ireland with the Charity Commlssion in Northern Ireland (CCNI) with charity number 102736 Legal structure of the charlty The charity is constituted as a an unincorporated charity, established by Trust Deed. The governing document of the charity is the Trust Deed establishing the charity. There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law. The trustees are all individuals. The principal operating addre38, telephone number, email and web addresses of the charlty ar•:. 27 Neills Hill Park Belfast BT5 6FL Web address www.eto-ministrles.org The Trusto85 In office on the date the rnport was approved wero:. Mr J Lander Mr R Moffett Mr K Smyth The following persons served as Trustees during the year ended 31 December 2024 :. The trustees who served as a trustee in the reporting period were as shown above. and there were no changes during the year, or in the period between the year end and the approval of the accounts. All the trustees are also members of the charity.

uvtsubiyi i tti Iv¥iuy¥ iu. JHJrvMLJ¥- I r£4*VVU-ODOi-uo¥atscrJkn)¥o Educate The Orphans Trustees, Annual Report for the year ended 31 December 2024 Objects and activities of the charity The purposes of the charity as set out in its governlng document The purposes of the charity are to promote the Christian religion, relieve poverty. and advance education among poor, disadvantaged or orphaned children in the area of benefit and in particular: to promote religion through practical demonstrations of Christian charity. The maln actlvlties undertaken In relation to those purposes durlng the year Educate the Orphans is a small Christlan charity working in Kenya with orphaned and needy chlldren. Our goals are primarily to feed. clothe and educate destitute chlldren, wlth the emphasls mainly on education. We have been active in Tharaka, Kenya since 1990 and in that time we have built and run seven schools which currently educate and feed over 3,000 children. Educate the Orphans do not run an orphanage but instead we assist wider family circles to take the orphanedlneedy children into their homes to give them a family upbringing, whilst Educate the Orphans shoulder the financial burden. We operate a family orientated charity with sponsorship being our main source of funding. where the children are adopted" by our donors. We encourage communication between our sponsors and the children. Most of the children educated by Educate the Orphans are now fully employed - some of them as teachers, pastors, dressmakers, shoemakers, etc. with some even working for Educate the Orphans. Others are in the government. police and army and some work for the office for the President of Kenya including Shadrack {Chief Financial Officer for Ihe county of Tharaka), Eluid (Deputy Governor of Tharaka) and John (a bishop in EPAC).

UULUblyil Cl IVelVV¥ ILJ. JMJrvAu¥- I r£4-4vVIMDDI-DD4DJLrJ￿J¥O Educate The Orphans Trustees. Annual Report for the year ended 31 December 2024 The main activities undertaken durlng the year to further the charity s purpose for the public benefit We are happy to report that 2024 has been yet another very successful year, with many of our children excelling in their sludies at schools, colleges, and universities. As usual we have put up on ETO website some of the photographs of the work completed this year and from our most recent trip to Tharaka (November 2024). We are pleased to report the continued academic enhancement of our children in all our schools, in addition to life skills being taught on our 3 ETO farms: (Horticulture. Agriculture, and food production). During the year we were able to expand the use of our new four (41 acre farm to grow fruit and vegetables and to teach and train many of our students how to grow their own food. The harvest from this shamba Is helping this project to produce watermelons, onlons and tomatoes amongst other crops with the excess being sold very cheaply to local communities to help the poor and needy. We are planning to cultivate a couple of acres to produce Paw-Paw trees, an excellent food source for our people. One fruit from a Paw-Paw tree we are told can feed four children. During our trip in November the team of 5 visited several of our sites in Kenya, and were delighted to see for ourselves the continuing improvement of ETO'S work with the orphaned and needy children of this barren area. We were especially blessed to open another rescue centre for trafficked boys. Thanks to the amazing generosity of ETO sponsors and donors we were able to meet the needs of many hundreds of people, obeying the command of Jesus, "you feed them." Due to this generosity we were able to send approximately £100,000 to Kenya this year. The ETO trustees, team and donors are satisfied that all elements of Public Benefit requirements are being met and adhered to. Our solar drlven Clean water project at Kamathakame Is contlnuing to bring much needed water from a large river to over 300 children and adults in an area which is usually extremely dry. We are also teaching sustainable food production and are pleased to announce another clean water project is currently in the progress of being completed at another rescue centre where there are 38 destitute children who were rescued from traffickers. We expect this project to be completed early in 2025.

LIUtsUblyII CI1VelUVg IU. OMafvMu4- 1 r£¥-4UVU-OOOi-QD4D)cfJ4&?¥0 Educate The Orphans Trustees, Annual Report for the year ended 31 December 2024 Direct Benefits flowing from the purposes include: The provision of free education. such as the teaching of basic literacy, numeracy and life skills which can enable the beneficiaries to find employment in the future or, at a minimum, to be able to read and write, from nursery school up to and including secondary school, under the Kenyan Government curriculum. We also help support some students through technical college or university, where appropriate. This education also includes a greater understanding of the Christian faith. The teaching of agricultural and horticultural skills, which aid self-sufficiency and food production that also leads to health benefits. The direct provision of food and sustenance during periods of drought or famine. We have an ongoing policy that we will provide at least two (2) meals every day, for every child who attends any of our schools. The meals consist of a grain cereal, Sorghum porridge at breakfast time. Boiled maizelmillat. chickpeas and beans, which is the stable diet of the local people, which now includes our home grown frash fruits: watermelon, bananas. oranges, groundnuts, and mangoes (Sometimes a little meat is provided, when and where possible.) Other direct heelth benefits through projects such as the provision of fresh water through our water treatment plant, The benefits can be demonstrated as tangible through the practical building and existence of 7 schools, a 10 bed matemity unit, a water treatment plant (and the supply of clean water to many hundreds of people from it) and through reports, photographs and other resources available at eto-ministries.org. We fail to see how any harm could come to any of the children in any way by our work and we would not be involved in it if there were any chance of harm to any child with the beneficiaries from our work are orphaned and needy children, and some oldlinfirm people of Tharaka, Kenya. There are posStlvely no private benefits to any personlorganization involved in or connected to the work of Educate the Orphans which are more than incidental; some Kenyan staffing is employed to look after the children in Kenya, helping to feed, teach and care for them. The payment of such staff incidental to the fulfilment of the purposes. Otherwise, we are all volunteers and pay all of our own expenses. No fees are charged - we operate a completely free service to all our beneficiaries. who are all the neediest of children. and old people in the bush area of Tharaka, Kenya, who would have absolutely no Chan￿ of any kind of life without the help of Educate the Orphans. The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

UUtsUtsIyll LlTrVglVVe lu. I r£44FVUV-OQDf-DV4?JcfJ4&J¥O Educate The Orphans Trustees. Annual Report for the year ended 31 December 2024 The main achlevements and performance of the charity durlng the year During this year ETO continued to support needly and orphaned children through. feeding, clothing and educating. We also extended our rescue centre for children rescued from people traffickers. This ext8nsion houses an additional 32 children in need. We continued our famine relief program, which helps feed many destitute old people and in Dec 2024 we started the building of a gravity fed water system for the children living in the Iterguru children's home. Our ETO Shambas (Farms) contlnue to produce well and help to protect us from rising food prices and aid our children eat a more balanced diet. Fundralslng activities during the year ETO relies on the voluntary donations that it receives by way of standing orders and other sundry donations. Educate the Orphans would like to thank all our supporters who.. - Hava been praying continuously for the work of ETO Donated to our various projects Volunteered with us by giving up their time. The dlfference the charlty's performance during the year has made to the beneficiaries of the charlty and the wider soclety The details of the positive impact Ihe charity has made in the lives of the poor, disadvantaged or orphaned children in Tharaka, Kenya and to the wider society in that area can be found in the other sections of this report, namely.. The main activities undertaken during the year to further the charity's purpose for the public benefit., The main achievements and performance of the charity during the year. Structure, governance and management of the charity The methods used to recruit and appoint new charity trustees The charity recruits and appoints trustees with a range of skills, experience and knowledge in keeping with the pursuance of its objects.

LIu￿U¥l¥ll tiivttiuye iu. I r£4*UVitrODOI ￿D￿J)￿ra￿0¥o Educate The Orphans Trustees. Annual Report for the year ended 31 December 2024 Financial review The charity's financial posltlon at the end of the year ended 31 December 2024 The financial position of the charity at 31 December 2024 and comparativ8s for the prior period, as more fully detailed in the accounts. can be summarised as follows:. 2024 2023 Net incomel(exp8ndltura) 3,545 (27,880) Unrestricted Revenue Funds available for the general purposes of Ihe charity 40,423 36,878 Total Funds 40,423 36,878 Financlal review of the position at the reportlng date. 31 December 2024 The trustees consider the financial perfonnance of the charity during the year to be satisfactory.

UULU¥lyiI ciiveiuye iu. JAJrvMu4- 1 r4¥-vvv-ODDI)D40tscrJts?¥o Educate The Orphans Trustees, Annual Report for the year ended 31 December 2024 Policies on reserves The charity aims to hold an amount in reserves that is equivalent to the running costs for a year. As at 31 December 2024 the charity held £40,423 in reserves and this would be sufficient to run the charity for approximately five months based on current levels of expenditure. However, as very little of the running costs are fixed costs the reserves are deemed to be sufficient. Avallability and adequacy of assets of each of the funds The board of trustees Is satisfied that the charitys assets in each fund are available and adequate to fulfil its obligations in respect of each fund. Details of The Independent Examiner William Wilson Member of Chartered Accountants Ireland 25 Shore Road Holywood BT18 9HX

L4(JLu¥iyiI ciiveiuye Iu. JMJfvMLJ4- 1 r£4Vu￿00DI-0D?OCrJkn￿￿o Educate The Orphans Trustees. Annual Report for the year ended 31 December 2024 Statement of Trustees. Responsibilities The chariws trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities {Northern Ireland) Act 2008, as amended and The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 In particular, charlty law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the and of the financial year and of the surplus or deficit of the charity, In preparing those financial statements the Trustees are required to - to prepare the accounts in accordance wlth United Kingdom Generally Accepted Accountlng Practice (United Kingdom Accountlng Standards and applicable law). select suitable accounting policies and apply them consistently., make judgements and estimates that are reasonable and prudent; prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in business., state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements: The law requlres that the trustees must not approve the accounts unless they are salisf5ed that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year. The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which ar8 sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities {Northern Ireland} Act 2008, as amended. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for th8 prevention and detection of fraud and other irregularities. The Trustees are also responsible for the contents of the Trustees, report, and the statutory responsibility of the Independent Examiner in relation to the Tru5tees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements. This report was approved by the board of trustees on 6 October 2025. Slynvd by.. C63EEgC6E452459... Mr R Moffett Trustee

uvbijsiyri ttiiv¥iuw iu. JAJrvMu¥- I r£4*uuv-oooi-oD4JJcraknD¥o WILLIAM WILSON WILLIAM WILSON Chartered Aeeounian 25 Shore Fload Holywwd BT18 gHX +4410128 g592 0240 wwaccounlan¢y com Educate The Orphans Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 December 2024 I report on the financial statements of the charlty on pages 12 to 21 for Ihe year ended 31 December 2024 which have been prepared in accordance with the Charities (Northern Ireland} Act 2008, as amended (the Act) and with the Financial Reporting Standard 102, (effective 1st January 20161 adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016>, published by Ihe Charity Commission in Northern Ireland (CCNI) , effective January 2015 (The SORP), under the historical cost convention and the accounting policies set out on page 16. Respective rnsponsibilities of the Trusteos and the Independent Examiner As described on page 8, the charity's Trustees are responsible for the preparation of the accounts. The Trustees consider that the audit requirement of 65{2) of The Charities (Northern Ireland) Act 2008, as amended (The Act) does not apply, and that there is no raquirement in the Governing Document for the conducting of an audit. As a consequence, theTrustees have elected that the financial statements be subject to independent examination. Having satisfied myself that the charity is not subject to audit under any legal provlslon, or otherwise. and is eligible for independent examination, it is my responsibility to:. a) examine the accounts under Section 65(3) of the Act., bl follow the procedures in the Directions to Independent Examiners made by the Charity Commission in Northern Ireland and- c) state whether particular matters have corne to my attention.

uutsut4lylI CllV¥lUV¥ iu. JMJfuALJ4- I r£¥-4vuu-r>o?i-vtwa)crJkn?¥o WILLIAM WILSON WILLIAM WILSON Chart¥rel Accouniants 25 Shorg Road Holywcod 8T18 9HX [phone]S92 0240 www.ww¥c¢ounian¢y com Educate The Orphans Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 December 2024 Basls of Independent Examlnerfs Statement and scope of work undertaken I conducted my examination in accordance with the Directions to Independent Examiners made by the Charity Commission in Northern Ireland. setting out the duties of an Independent Examiner in relation to the conducting of an Independent Examination. An Independent Examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, asTrustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. The procedures undertaken do not provide all the evidence that would be required in an audit , and information supplied by theTrustees in the course of the examlnatlon is not sublected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, l express no opinion as to whether the financial statements give a true and fair view of the affairs of the Gharity, and my report is limited to the matters set out in the statement below. I planned and performed my examination so as to satisfy myself that the objectives of the Independent Examination are achieved and before finalising the report l obtained written assurances from the Trustees of all material matters. 10

vutsu>iyii ciiv¥ivy¥ iu. JrtJrvMu4- I r£4-¥UUU-ODOI-oo*JacrJbtr¥o WILLIAM WILSON ILLIAM WILSON cnartereé Aceouniants 25 Shgrp Fload olywcx)d BT18 9HX [phone] wwaccounlancy Educate The Orphans Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 December 2024 Independent Examlnor's Statement, Roport and Opinion Subject to the limitations upon the scope of my work as detai18d above , in connection with my examination, I can confSrm that . Thls Is a report in respect of an examination carried out under 65(3} of the Act and in accordance with Directions to Independent Examiners made by the Charity Commission in Northern Ireland which may be applicable; and that no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with with Section 63 of The Charits'es (Northern Ireland) Act 2008, as amended., when preparing accounts on an accruals basis, to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Act and the R8gulations setting out the form and content of charity accounts., have been prepared in accordance with The Charities {Northern Ireland) Act 2008, as amended. and with the methods and principles set out in the FRS102 Statement of Recommended Practice - Accounting and Reporting by Charities (effective January 2016) have not been met or to which, in my opinion, attention should be drawn in my report in order to enable a proper understanding of the accounts to be reached., Slgned:. Iqn7 fo William Wilson - Independent Examiner Charterad Accountants Ireland 25 Shore Road Holywood BT18 9HX This report was signed on 6 October 2025

()tsu¥iyii ciiveiuye Iu. JAJfuAu4- 1 f£**vvwSDDI-Dv¥JJLfJbD¥O Educate The Orphans Statement of Financial Activities for the year ended 31 December 2024 Statement of Flnanclal Activities for the year ended 31 December 2024 80RP Ref Current year Unrestricted Funds Current year Restricted Funds Current yèar Total Funds Prior Yèar Total Funds 2024 2024 2024 2023 Income & Endowments from: Donailons & Legacies A1 104,870 104,870 101,814 Expendlture on.. Charitable activities 101.325 101,325 129,694 Total expondltura 101,325 101,325 129,694 Net Incomellexpondlturel for the yoar 3,545 3.545 (27,8801 Not Income after transfers A-B-C 3,545 3,545 (27,880) Net movement In funds 3,545 3,545 (27,880) Reconclllatlon of funds:. Total funds brought forward 36,878 38.878 64,758 Tolal funds carrlèd forward 40.423 40,423 36.878 The'SORP Ref, indicated abova is the classification of income set out in the forrnal SORP documents. As required by paragraph 4.60 of the SORP. the brought forward and carried forward fund5 above have been agreed to the Balance Sheet. A separate Statement of Total Recognised Gains and Losses is not required as thls statement Indudes all recognised gains and losses. All the prior year transactions were unrestricted items, and no further analysis is required All activities derive from continuing operations The notes attached on pages 16 to 21 form an integral part of these accounts.

L4ULUSlylI ciiveiuye iu. JAJfuMu4- 1 r£4-4uuu-ODDI-DD4DJttrtsts?tro Educate The Orphans Statement of Financial Activities for the year ended 31 December 2024 SORP Prior Year Prior Yoar Prior Year Total Funds Unrestricted Funds 2023 Reytrictèd Funds 2023 2023 Income & Endowmonts from: Donations & L8ga¢ies A1 101,814 101,814 Total Income 101,814 101,814 Expendlture on: Charitable actlv11188 B2 129,694 129,694 Total expendlturn 129,694 129,694 Net oxpondlturo for tho yoar (27,8801 127,8801 Not Income after transfern 127,8801 (27,880) Other recognl8•d gainsl(los8es) Nat movemont In funds (27,880) (27,880) Reconclllatlon of funds:. Total funds brought forward 64,758 64,758 Total funds carrled forward 36,878 36,878 All activities derlve from continulng operations Educate The Orphans - Resources applied in the year ended 31 December 2024 towards flxed assets for Charlty use:. 2024 2023 Funds generpted in the year as detailed in thè SOFA Net resources available to fund charitable adivities 3,545 (27,880) 27,880 The notes attached on pages 16 to 21 forni an Integral part of these accounts.

vuwèiyii ciTrv¥ivy¥ iu. JMJruALJ¥- I r£44uv￿0￿DI-D￿4)0Er￿kn)¥O Educate The Orphans Statement of Financial Activities for the year ended 31 December 2024 Movements in revenue and capltal funds for the year ended 31 December 2024 Rav•nue accumulated funds Unrè8trlctèd Funds 2024 R88trlctsd Fund8 2024 Total Funds 2024 Last ￿•r Totsl Funds 2023 Accumulated funds brought forward 36,878 36,878 64,758 Recognised galns and losses before transfers 3,545 3,545 127,880) 40,423 40,423 36,878 Clo$lng revenue funds 40,423 40,423 36,878 Summary of fund8 Unr06trlctod and Doslgnat•d fund• 2024 Restrlctod Funds Total Funds Last Y•ar Total Funds 2024 2024 2023 Revenue accumulated funds 40,423 40,423 36,878 Total funds 40,423 40,423 36,878 The notes attachod on pages 16 to 21 form an Integral part of these accounts.

LJVLUblyI I ciivgiuye Iu. JAJfuAL44- 1 r£4-4uvv-ODDiThoaLrJknayo Educate The Orphans Balance Sheet as at 31 December 2024 SORP Note Ref 2024 2023 Current assets Cash at bank and in hand B4 42,223 38,678 Credltors: amounts falllng due wtthln onè year 1,800 1,800 Nét current assets 40,423 36,878 Tho total net assets of the charlty 40,423 36,878 Th• total net assots of the charlty ar• funded by the funds of the charlty, as follows:. Unrnstrlctod Funds Unrestrlcted Rovenue Funds 9 D3 4D,423 36,878 Total charlty fund8 40,423 36,878 The 'SORP Ref indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA. The Trust8es acknowledge th6ir responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts. The charfty Is subject to Independent Examlnatlon under charity legislation, and the report of the Independent Examinar is on page 11. The Trustees are satlsfled that. although the charity is not registered under the Companles Acts, if It were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime. S+gnqd by.. Lrt C83EE9CQf45?459 Mr R Moffett Trustee Approved by the board of trustees on 6 October 2025 The notes attached on pages 16 to 21 form an integral part of these accounts. 15

uLut•lyiI CllVelUVe iu. JMJruMu4- 1 f£¥vvwsDDI-DD+aJttrJu?¥o Educate The Orphans Notes to the Accounts for the year ended 31 December 2024 1 Accounting policies Policies relating to the pmduction of the accounts. Basis of pr8paration and accounting conventlon The accounts have been prepared on the accruals basis, under the historical cost convention. and in accordance with the Financial Reporting Standard 102, {effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), published by the Charity Commission in Northern Ireland (CCNI) , effective January 2016, and in accordance with all applicable law in the charity's jurisdiction of registration. Risks and future assumptlons The charity is a public benefit entity. Pollcie5 relatlng to categorles of Incom• and Income recognltlon. Nature of Incoma Gr05s income represents the value, net of discounts, of goods provided to customers and work carried out in respect of services provided to customers. Categorles of Income Income is categorised as income from exchange transactions (contract income) and income from non- exchange transaclions (gifts>, investment income and other income. Incomo from exchange transactlons is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performan￿ related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charty to the purchaser. Income from a nonxchange transactlon is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange. Income r•¢ognition Income, whether from exchange or non exchange transactions, is recognised in the ststement of financial activities (SOFA) on a receivable basis. when a transaction or other event results in an increase in the charity's assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably. Income subjecl to terms and conditions which must be met before the charity is entitled to the resources 13 not recognised until the conditions have been met. All income is accounted for gross, before deducting any related fees or costs. 16

UULUblylI clive1u￿ iu. JMarvMLJ4- 1 rL4*Vuv-0001-004JJcra￿D¥0 Educate The Orphans Notes to the Accounts for the year ended 31 December 2024 Policies relating to expenditure on goods and services provided to the charlty. Recognition of liabilities and expenditure A liability, and the relaled expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated. Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabililies, and is decreased by the utilisation of any provision within the period. and reversed if any provision is no longer required. These movements are charged or credited lo the respective funds and activities to which the provision relates. Volunteers In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity. However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note 3. Policies relatlng to assets, liabilities and provlsions and other matters. Cash and bank balances Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown al the amounts properly reconciled to the bank statements, Fund Accountlng Unrestrlcted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. 2 Winding up or dissolution of the charity If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund Shall be transferred to some other charitable body or bodies having similar objects to the charity. 3 The contribution of volunteers The charity depends on the support of its volunteers, which is much appreciated. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements. 17

L￿bU¥1￿11 ciiveivye iu. JAJrvptu¥- I rL¥*vvv-ODOi4)04JJLfJL4D¥ Educate The Orphans Notes to the Accounts for the year ended 31 December 2024 4 Staff costs and emoluments There were no staff employed during the year ended 31 December 2024 {2023.' nil> 5 Remuneratlon and payments to Trustees and persons connected with them No trustees or persons connected with them received any remuneration from the charity. or any related entity. 6 Creditors: amounts falllng due wlthin on• year 2024 2023 Accruals 1,800 1,800 1,800 1,800 7 Income and Expendlture account summary 2024 2023 At 1 January 2024 Surplusllloss) after tax for the year 36,878 3,545 64,758 (27,880) At 31 Decombar 2024 40,423 36.878 8 Partlculars of how particular fund5 are represented by assets and Ilabllltla8 At 31 December 2024 Unrestricted Designated Restricted funds funds funds Total Funds Current Assets Current Liabilities 42,223 (1,800) 42,223 (1.800) 40,423 40,423 At 1 January 2024 Unrestrlctod Desffignatod Re8trlct•d funds funds funds Total Funds Current Assets Current Llabilities 38,678 {1,800) 38,678 (1.800) 36.878 36.878 18

UULU>ISIII L11veivyg iu. JAaruMu4- 1 rL4-¥vvv-ODDI-D￿0a￿rUb?¥O Educate The Orphans Notes to the Accounts for the year ended 31 December 2024 9 Change in total funds over the year as shown in Note 8 , analysed by individual funds Funds brought forward from 2023 Movement Transfers in funds in between 2024 funds in 2024 See Nol8 10 See Not6 0 Funds carried forward to 2025 Unrestrlctad and deslgnated funds... Unrestricted Revenue Funds 36,878 3,545 40,423 Total unrostrlctad and deslgnated funds 36,878 3,545 40,423 Total charlty funds 36,878 3,545 40.423 10 Analysls of movements In funds over the year as shown In Note 9 Other Expendlture Galns & Movement Losse3 In funds 2024 2024 Incomg 2024 2024 Unrestrlcted and deslgnated funds... Unrestricted Revenue Funds 104,870 (101,325} 3,545 104,870 101,325 3.545 11 The purposes for whlch th• funds as detailed In note 9 are held by the charity aro:. Unrestrlcted and deslgnat•d funds.". Unrestricted Revenue Funds These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities. and subject to charity legislation, are free from all restrictions on their use. 12 Ultlrnate controlllng party The charity is under the control of its legal members. Every member of the charity has unlimited joint and several liability for the debts of the charity. 19

uLusiyiI ciivviuyg iu. JAJruALJ4- 1 r£¥-4ViJl￿O￿D-DVJorrj￿￿¥o Educate The Orphans Detailed analysis of incom8 and expenditure for the year ended 31 December 2024 as required by the SORP 2015 Thls analysls Is classsified by conventional nomlnal descriptions and not by activity. 13 Donations and Logacies Current yoar Unréstrlcted Funds 2024 Curront yèar Rgstrlct8d Funds Currènt year Totsl Funds Prlor Year Total Funds 2024 2024 2023 Donatlons and glfts from Individuals Voluntary donatlons 114,494 114,494 120,281 Total donations and glfts from Indlvldual8 104,870 104,870 101,814 Total Donatlons and Lagacles A1 104.870 104,870 101,814 14 Expanditure on charitable actlvltles - Diract spendlng Curront yoar Unro•trl¢tsd Funds Curr•nt y•ir Restrlctèd Funds Curront year Total Funds Prlor Year Total Fund• 2024 2024 2024 2023 Charltable activities 100,125 100,125 128.296 Total dlrgct spendlng 82a 100,125 100,125 128,296 15 Support costs for charltable activities Current ygar Unreslrlcted Fund8 Current year Rè8trlcted Funds Curront year Total Funds Prlor Y•ar Total Funds 2024 2024 2024 2023 Admlnlstrative overheads Sundry expenses 198 Total support costs 198 The basis of 811ocation of costs bebNeen activitl8s is described under accountlng pollcles 20

VVWblylI EllV¥lUViI iu. JMJfvMLJ4- I r£4-4VV￿Ov￿I-D￿￿J0Ef0L+J￿O Educate The Orphans Detailed analysis of Income and expenditure for the year ended 31 December 2024 as requlred by tho SORP 2015 16 Other Expenditure - Governance costs Current year Unrestrlcted Funds Current year Restrlcted Fund# Current year Total Funds Prfor Year Total Funds 2024 2024 1024 2023 Independent Examiner's fees 1,200 1,200 1,200 Total Gov•rnance c08t8 1,200 1,200 1,200 17 Total Charltablo oxpenditure Currnnt y￿r Unre¥trlctod Funds Current year Ro¥trlctsd Funds Curront y••r Total Funds Prlgr Y•ar Total Fundj 2024 2024 2024 2023 Total direct spending Total support costs Total Governance costs B2a B2d B2e 100.125 1QO,125 128,296 198 1,200 1.200 1,200 Total charitable expenditure 101,325 101,325 129,694 21