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WILLIAM WILSON
WILLIAM WILSON
Chartere¢ A¢couni&nt8
25 Sh￿? R￿d
Holywtrjd
8T18 9Hx
+4410128 9592 0240
Www.¥￿8¢￿Ufi14￿¢Y.￿M
Educate The Orphans
Report and Accounts
31 December 2024
Charlty reglstration numbor: 102736
ETO Ministries

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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

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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.

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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).

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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.

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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.

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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.

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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.

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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

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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

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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.

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WILLIAM WILSON
WILLIAM WILSON
Chart¥rel Accouniants
25 Shorg Road
Holywcod
8T18 9HX
+4410128 9S92 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

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WILLIAM WILSON
ILLIAM WILSON
cnartereé Aceouniants
25 Shgrp Fload
olywcx)d
BT18 9HX
+4410128 9692 0240
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

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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.

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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.

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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.

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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

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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 non*xchange 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

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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

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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

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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

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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

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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