Envebp2 ID". 5D97ABC2.39BF4A9C-802F-S4BFB8A568F7 WILLIAM WILSON WILLIAM WL8ON ch4rtore4 A¢¢ounian 25 8troi• Diw*vJ T18 gfrLY 41 101289692 0240 WMtrWWacUnlanCyeern Educate The Orphans Report and Accounts 31 December 2025 Ch•rlty r•gl¥tratlon numb•r- 102736 EDUCATE THE ORPHANS FEED.CLOTHE. EDUCATE
Dwusign Envelop8 ID.. SD97ABC2-3gBF.8AWF.54AFBBA568FT Educate The Orphans Report and accounts for the year ended 31 December 2025 Contsnt Pago Trust••s' Annual Report Stat•mont of tru•tae8' r•èponilblllth• Ind8p8ndont k¢ount•nt'• R•port Funds St•twn•nts.'. Stslement ol Financial Activi1185 Statement of Financial Activili•s- Prar Year statement Movemen18 in funds 10 13 14 15 84l•nc• #htet Not83 to th• a¢count• 18 17
DctusKJn Envek)pe ID.. SD97ABC2.396F-8A9C-8Q2F44BFBBAS68F7 Educate The Orphans Trustees. Annual Report for the year ended 31 December 2025 Tho Trustees present th61r Report and Accounts for the year ended 31 December 2025. Reference and admlnlstratlve details The ch•rfty name Th8 legal nam8 of th8 charity is.'- Educate The Orphan8 The ch8rty 18 a150 known as, ETO Ministri8s The charftys •Ygas of operatlon and UK charlt•ble reglstratlon Tha charity Is registered in Northern Ireland wllh th8 Charity Cornmlssion In North9rn Ireland ICCNII wllh charlly number 102736 L•g•l ¥tru¢turn Of th8 charlty The charlty 1$ consliluled as a an unlncorporaled charity, established by Trust Dggd. Th govorning document of the chartty is the Trust Deed esiabllshlng the ch8rlty. There 8re no 8tCtIOnS In the goveming documents on the oper8tion of the Charity or on Its investment powers other than those imposed by Charity L8W. The Irusleas ar8 all IndSvlduals. Th• prfnclpal op•ratlng addr•••, tel•phono number. •mall and web addr•8•0s of tho charlty 16 Femmore Park 88ngor 8T19 6EO W&b addre88 vAw.alowministries.org Th• Tru•t8v In office on th• dat• th• r•port wa8 appfov•d w•r•:. Mr J L8nder Mr R Moffett Mr K Smyth Mrs H Smyth The followlng persons served as Trustees durlng the year •nded 31 December 2025 :. The trustees who $ervad as a trustee in the reporting pwiod were as shown above, and there wara no ¢h8nges during the year. or in the pgriod betsveen Ihg year end and the approval of tho accounts.
DopAJsign Envek)pe ID.. 5D97ABC249BF-8A9C402F-54BFBBA568 Educate The Orphans Trustees. Annual Report for the year ended 31 December 2025 I the trustegs are also mambers of thg Gharity. Objects and a¢tlvltles of the charlty The purposes of the charlty as set out in its goveming documant The purpo$gs of thg charity arg lo promotg thg Chrfsllan rellgion. relleve Povèrty, and advance education 8mong poor. disadvantaged or orphanèd chlldren In the area of benefit and in particular.. to pTomol& religion through practical demonstratlons of Chrislan charity. The maln actlvltles undertoken In relation ¢0 thos• purpos•$ durlng th• year Educate the Orphans Is a Chrtslban charw worklng In Tharaka, Kgnya, wllh orphaned and vulnarabla childr8n. Our principal objectiV8s ara lo r81i8ve povérty and advance education by provlding acces5 to schooling18ducalionl, daily m8a15 Ifeedingl, clothln9 and pracilcal support for chlldren who would oth8rwis8 be unAbla to att8nd school. Since comm8ncirvJ our work In K8nya In 1990, Educate th8 OrphBns has 8slablishad seven schools whlch currently educate and provldè mè81s for more th8n 1,500 chll¢Jren. Durfng Ihe year, the charlty contlnued to support the opgradon ol these schools. Including the provision of educational resources, staff support, school maintenance, feediNJ programmgs and assistance for vulnerable children from disadvantaged backgrounds. Educata th8 Orphans dogs not operato an orphan898. Insl8ad. wa seek lo support children within their wSder family and communlty eNrkS wher&v&r posslble, enabling tham to remaln In a famlly ènvironment while the charity assists with eduealiona5 ènd welfare co818. The Charity no longer operates an indlwdual child sponsorship modol. Donations receivad are used lo support all vulnerable children in our care, ensuring that assislanee is distbut84 accordlng to need and that no child is exclude(J because they do not have a personal sponsor. The charity remain5 dependent upon th8 generosity of donors and supporters, whose contribuon8 continue to fund our 8ducalion81. feedlng and welfare programm8S. The long-torm Impact of the charity's work conlinugs lo b9 d8monstraled through fomer b8n8flci8rles who have progressed into employment and positions Df responsibility withln their commLJnitie$. Past pupils now sarye as tgachers. pastors, healthcare Workers, skilled trade8p8ople and public servants, while others are employed by Educate the Orph8ns Ils8K. Fomer beneficiaries 81so hold senior positions within Ioc81 government, community leadership and church org81115ations, reflecting the lasting benefits of educational opportunty and support provided through the charitys work.
Do(xJ&gn EnvÈltye ID.. 5D97ABC2-39BF-8A9C402F-54BFBBA568F7 Educate The Orphans Trustees. Annual Report for the year ended 31 December 2025 Th• main activitie$ undertaken durlng the yoar to fiirthw tho charitys purpose for the publlc beneflt We are pleas8d to rèport that 2025 has been another highly successful year, with many of the Children In our care demonstrating strong academiG progress and achiewng good results in their studies at school, college and universlty. A8 Sn pr8ViOU8 years. we havo published a selection of photographs on the ETO w8bsft810 IIIuslrale the work undertaken and completed during the year, and we contlnue to be encouraged by the contlnued academic development of pup118 acro88 all our schools. In addlfjon lo fc*rmal education, students receive pocll¢al lif&skllls Ir8lnlng on our thr88 ETO farms, including horticulluT8, agricultufo and food production. We continue lo cultivate crops on Several ETO farms both lo help feed the children in our care and lo equip students with tho skills and knowl8dg8 needed to grow Iheii own lthxl. Food production and food securfty remaln Important components ol the Kenyan school currlculum, and OUT farming acllvitle8 8UPPOrt this educallonal obl8cdva. Our tsyo rescue centre8 remain a vital piovislon, ofterlng 58f8 8ccommodalSon and proÈ8ctlon lo hlghly vulnerable chlldran have been rescued from people Irafflckers. Thanks lo the contlnued ganer08Ity of tsur ETO sponsors and donors. we have onee agaln been able to obey the command of Jesus. th8t"you fead them" Only through Such generoslty c8n w8 rneel the needs of many hundretJ8 of beneflcbarles. Thelr fallhful support Èn8bleé u8 lo Iran8f&r almost £90,000 lo Keny8 dudng th8 year lo su$t8in and d8v8lop our programmas. Tha trustees, glaff and suppDrter8 of ETO are sali51i8d Ihgt tha charity continues lo operate fully in Ilne wth ils charitable obj8cliv9s and that all Public Benefit requiromen18 are belng propody mel 8nd adhered lo.
Docusign Envelope ID.. 5D97ABC2.39BF.8AgG802F.54BFBBA568F7 Educate The Orphans Trustees. Annual Report for the year ended 31 December 2025 Dlrect Benefits flowng from the purposes in¢ludo'. Provislon of free education, including the teaching of basSc Illeracy, numeracy and essential life skills. These skills equip benefi¢i8ries improved prospects for future employment and enable them. al a minimum, to read and write independently. Where appropriate. we also provide financial support lo enable some students to progress to technical college or univarsity, Religious education. induding teaching that promotes a greater understanding of the Chdslian faith. . Agricultural and hort'cultural training, which promotes self-sufficiency and sustainable food production. These skills contribute directly to improved nutrition, health oulcornes and long-tem resilience wllhin the communbty. Provision of food and sustenanc8. particularly during perlods of drought or famine. The charity mainlalns a pollcy of providing al18a81 two meals per day lo every child attending Ouf schools. Br8akfasl tyPiC811y conslsls of a grain cereal (sorghum porrk1gel. . The main meal generally Includes boiled maize or mlllel. chickpeas and be8n8, reflecllng the stapl8 diet ol tha local community. This is now supplemented wth home-grown fre¥h prc*Juce. Induding watemelon, ban8na8, Ofanges, 9rr)undnuls and mangoes. Meat is provided oc¢o8ionally, whero resources permit. In addib'on lo nulrilional support, further direct health benefits ari8e through Projects such as the provision of clean water via our water irealment plant. Tangible public benefit is also demonstrated through the eonstruclion and operation of stven schools, two rescue cenlres, and th8 water Irealmenl facility, which supplies clean water to many hundreds of people within the surrounding aroa. Further evidence of impact is avallable through rgports and photographic records published The trustee8 have cargfully consldar8d the polgntlal lor harm arS8lng trom the charlty's acllvllles and are satisfied that our work promote8 the welfara and protection of vulnerablè n0clar$. We would not undertake any activity that posad a risk ol harm lo children or vulnerable adults. The primary beneflclarles of the charity are orphaned and vulnerable chlldren, together wlth some alderly and infirm individuals. in Tharaka, Kenya. The trust99$ confirm that th9rg aro no private bgngfits to any indiwdual or organisation connected wllh Edueale the Orphans other than thos9 which are Incidental and necessary lo the furthorance of its charitab18 pufFM)S8s. A small number ol Kenyan staff are employed locally to care for. feed and educate the childn. Th8 remuneration of these staff rnemb8rs is reasonable, necessary and dir8clly connect8d to the dellvery of the ch8rlils oblectiveB. All other workers including our iruslees. serve on a voluntary basls and m8el their own expensès. No fèes are charged for any services provided. The charity operates entirely fr88 of charge to its beneficiae8. who represent some of the most vulnerable children and elderly people in rural Tharaka. Kenya, many of whom would othetwise have no access to educ8tlon, foorj seculty or basic care Wlthout the help of Educate the Orphans. The Irust68s have had reoar(I to the Charity Commission's guidance on public benefit in managlng the actiwb'es of the charily.
DoGug9n Envelope 10.. 5D97A8C2-398F4A9G802F-546FBBA56BF7 Educate The Orphans Trustees. Annual Report for the year ended 31 December 2025 Tho maln achievements and perf0rn7ance of the charfty durlng Iho year During the year, Educate the Orphans IETOI has continued lo support the most vulnerable and orphaned children in Tharaka, Kenya. Our core activities ramain . feeding, clothing . and educallng. Thls work conlinu8s to be the primary focus af our mlnlslry In Kenya and reflects the ch8ri18ble purpose lo whlch God has called us to do. As part of this commitment, in January we walcomed an additional six chikdren into our care whoso parents had abandoned thgm. These children ar& now racelng education wllhin our schools, alon9 wth Ihe care and support they require. Sanltatlon, Hyglene and Chlld Saf•ty Improv•m•nts To improve sanltatlon, hygiene, and child safety, we constructed a new pil lalrtne near th8 rescue centres al our Muguna Anna school site. Locating the 18cllity dose to the rescue ¢enlr8s 8nsure¥ that children have SBf8 and conveni&nl acce88 10 101181 f8cl116s, partlculady al nh1, reduclng the nood to W8lk through polenllally dangerous areas Df bushland. Followng an In¢Sdont in which a venomous snake w88 discovered In one ol the rescue centre domiilori88 Ilh8nkfully hthout injury). a decision was made lo install &leclricily in both rescue C8nlres. This measure was Implemented lo Improve safety, vislblllty, and seCuty, Ih8reby reducing the rlsk of future Incldenls. Both rescue cenlres, whlch provid8 accornmodalion lor children rescued from Ople Ir81fickers, remain al full capacity and continu8 lo off8r a safe and Secure &nvlronm8nl. Support to Itugururu Chlldr•n'• Hom• In November 2024, during a slI lo Kgnya. we became awarg of the slgnMc8nl cho11ong68 facgd by the Itugururu Children's Home in accesslng water. In response, ETO committed lo funding and installlng a watsr pump lo ensure reliable access to clean water for the 38 orphaned children Ilving there. In addition to improving daily a¢cgss to water. the pump enables staff lo cumivale crops more affeclively, conlribuling towards greater food security and sustainability lor Ihg home.
Docuswn Envelope ID.. 5D97ABC2-39BF4A9C-802F-548FBBA568F7 Educate The Orphans Trustees. Annual Report for the year ended 31 December 2025 Food S¢¢urlty and Familng Challeng•s As in the UK and Ireland, Kenya has experienced a significant increase in the cost of living over recent years. Al the beginning of 2025. our ETO shambas Ifarmsl faced poor harvests due lo adverse weather conditions, including prolonged drought followed by excesstV8 rainfall. These condib'ons resulted in substantial crop losses. reduced food supplies, and rislng food prices. Consequenlly, ETO was required lo allocate addition81 funés to food aid in order to meet the needs ol th8 children in our care. Despi18 thesè chal18ng8s we are grateful that. as usual God's Provision throughout this challenging period was 5uffici8nl. Weather condi15ons during Kanya's second harvest season were more favourable. In October, our farms producad 110 bags190kg 88chl of maize. Thls signlficanlly reduced food cosis during that pariod and enabled us to provide 8 morg balanG8d diet for tha childran. To improve efficiency 8nd reduce labour cos18 and demand$ in crop production, we also purcha8ed 8 threshing machine and a mulching machina during tho year. Famin• R•ll•f and Communlty Support In December, we continued our famine rellef programme by providlng further food ald lo destitute eldeily p8opl8 and oth8rs in urg8nl n88d within tho community. We were informed that the liming of Ihls a8818t8nc8 wa8 critlcal and that it mel th8 genulne and Immediate n90ds of thes8 p8ople. Fundralslng actlvltles durlng the yoar ETO conllnu68 lo rely prlmarlly on voluntsry donallons, Includlng regular slandlng Ofders and ong- off gifts. Educ8ts the Orphans would like lo expro53 slncere Ih8nks to 811 supporters who.. PrBy regularfy for our work Donate towards our projeels and programmes Volunteer thoir lim¥ and skills in support of the chority. Their conlinuod generosity and commllm8nl enabl8 us lo sustain and expand our work among vulnerable children and communities in Kenya. The differnnce the charity's performance during the yoar has made to the beneficlarles of the charlty and the wldor soclety The details of the positive impact the charity has made in the lives of the poor, disadvantaged or orphaned children in Tharaka, Kenya and to tho wider society in that araa can b8 fiyjnd in the other sections of this report, namely.. - Tha main activil'es undgrtakan during Ihg year lo furthèr tha charitys purpose for the publ benefit., - The main achi8v8m8nls and p8rformanc8 of th8 charity during the ar.
Docusign Envelope ID.. 5DgTABC2498F4A9C-802F.548FBBA568F7 Educate The Orphans Trustees. Annual Report for the year ended 31 December 2025 Structure, govemanc• and management of the charlty The methods used to rocrult and appolnt new chorlty trustees The chaty r8crults and appDinls trustees wth a range of skllls, experience and knedge in keeping wlh the pursuance of its objects. Flnanclal revlew The charlty's flnancial posltlon at the end of the y•ar •nded 31 D•c•mb•r 2025 The fln8nclo1 posllion of the ch8rty 8131 December 2025 and cornparallve8 for the pdor rIod, 88 more fully detailed in the accounts, can be 5umm8rised as lollow8:_ 2025 2024 N•t Incom• 17,811 3.545 Unrg$lrfcled Revenue Funds avallable for the general purposes of Ihe ch8rlty 58,234 40.423 Total Fund• $8,234 40.423 Flnanclal rnvi•w of the posltlon at tha reportlnq date. 31 D•combor 2025 The tru8tse8 consld8r the fin8nc181 perfomance of the charfty during the y8aT lo be sallsfactory.
Docusw Envebp8 ID.. 5D97ABC2-39BF-8A9C402F-548FBBA568F7 Educate The Orphans Trustees. Annual Report for the year ended 31 December 2025 Policles on reserves The charty aims lo hold an amount in reserves that is equivalent lo the running ¢08ts for a year. As at 31 December 2025 the ch8rity held £58,234 in raseThes and this wtsuld be sufficient to run the charity tor approximately fNe months based on current levels of expenditure. However, as very litu8 of the running costs are fixèd costs the reseNes are deemed lo b8 sufficient. Avallablllty and adequacy olassets of oach of the funds The board of tru81888 Is satSsfled that the charfty's a88ets In each fund 8r8 available and adequate lo fijifil ils obligations in respect of each fund. Deta118 of The Independent Examlner WSlllam Wllson Member of Charterad Accountsnts Ireland 25 Shore Road Holywood 8T18 9HX
DO819 Envebpe ID.. 5D97A8C2-39BF4A9C402F.548FB8A568F7 Educate The Orphans Trustees. Annual Report for the year ended 31 December 2025 Statement of Trusto8s' R•sponslbllltle$ The ch8rlty'8 Irust8es are responsible for the proparalion of thè accounts in accordanc¢ with the terms of the Charities (Northern Ireland) Act 2008, as amend8d and Th8 Charities (Accounts and Reportsl Regulations (Northem I landl 2015 In particular. charity law requlres the Trustees, if they prepare ac¢ounts on an accruals basis. lo prapare finallclal slalements for each fin8n¢i81 y8ar which glvè 8 true and fair vlew ol Ihg stsle of affairs of the charity as al the end of th8 finan¢ig1 year and of the surplus or deficit ol Ihe charity. In preparlng those financial statements the Tru8tse8 are required lo :. - to wepare th6 accounts in accordance wllh Unlled Klngdom Generally Accepted Accounting PracUc8 Iuniled Kingdom Accounting Standards Bnd gppllc8ble lawl, select sultsble accounting policies and apply them consistently, makè judgemen15 and eslirnates th8t are reasonable and prudent.. prepare the financial slal8mgnls on the going conc8m basls unless il 18 inappropriate to presume that the oharSty VAII continue In buslness,. 81alè whether applicBble accounting standards and slalements of rècommended pr8clice have been followed. subject lo any material departures disc108ed and explaiMd in the financlal statemonts., The law requlres that the Irusle88 musl not approve the accounts unless they are satisfied that they give a Irug and falr eW of the stale of affairs of the charity and of the surplus or deficit ol the charity for the year. The Trustees are also rg$ponsible lor mainl8ining adaquala accounting r¢cord$ which discloso th reasonable accuracy al any lime the financial posttion of the charity and which are sufflcienl lo show and explain Ihg Charitys Iransacdons and enable them lo ensur8 that the financial statements comply wlth regulations made under th8 Chariti8s (Northern Ir8landl Act 2008, 88 amended. They are also responsible for Safeguarding the assets ol the charity and hence for taking reasona steps for the Pfevention and deteclion of fr8ud 8nd oiher irregularS1i88. Th8 TnJstee8 are also responsib18 for the contents of the Trustees, report. and the stalulory responsibility of the Independent Ex8miner in relation to thg Trusl¢es' report is limlled lo examlnlng the report and ensuring that , on Ihe face of the report. there are no material inconsistencies With the figures disclosed In the financial statements. Thls report was approved by the board of trustees on 16 June 2026. rt(r $24 Mr Trustee
DOCUSI Envebpe ID." 5D97ABC2-398F-8A9C402F-54BFBBA568F7 WILLIAM WILSON WILLIAM WILSON Charwrf ACCOUN1 BT18 9HX +44 lo12820>40 4Y44a¢£owi•n¢Yo)m Educate The Orphans Report of the Independent Examiner to the Trustees of the Gharity on the accounts for the year ended 31 December 2025 I report on tha financial st8lemenls of the charity on page$ 13 10 22 for the year endad 31 Do¢embef 2025 which have been preparod in accordance with Ihg Charits'es (Northgm Ireland) Act 2008, a8 amended Ilhe Acll and with the Financial Reporting Stané8rd 102, leffecllve 1 sl January 20161 adapted lo mg91 Ihg neods of unln¢orporalgd organisalions. as modifled by FRS 102 SORP {Slalemenl ol Recommen¢Jed Practice lor Accounllng and Rgportlng by Charitig81 201 S, las amended by the 8ullelin issued In February 20161, puE4ished by the Charity Commission in North8rn Ir8land ICCNI} . 8ff8ctlV8 January 2015 {The SORPI. under the hlstorfcal cost convenllon and the accounllng pollcle8 set out on page 17. Ro•p•ctlv• rnsponslb115tl•s of tha Tru•te•8 and th• Ind•pend•nt Examln•r As descrfbed on page 9, the charity8 Truslèès are responsiblo for the prepar81ion of the accounts. Tha Tru8t8es considor that th8 audlt requlrement of 65{21 of The Charillas (Northern Ireland) Act 2008, as amended (The Acll doès not apply, and that there Is no requlremenl In the Gov8mlng Document for the conducting of an audit. As a consoquence. theTruslees have elected that the linanci81 slalements b8 subject to independent examination. Having satisfied myself that the charity is not subject lo audit under any legal provision, or otherwise, and is aligible for indgpendenl examination, il is my responsibility to-_ al examlne Ihe 8ccounls under Section 65131 of the Aci.. b) follow the PredureS in the Direction8 to Independent Examiners made by the Charity Commission in Northern Ireland and., cl st8t8 whether particular m8tters have come to my attention.
DLxu$ign Envelopo ID.. 5D97ABC2-39BF-BA4o2F-SIBFBBA5@8F7 WILLIAM WILSON WILLIAMWILSOP4 Ch•nw•d Ateouniarns 5kn0 Fload BT18 9PLY +44 10128 ts920240 ¥bWbY¢COUTrlaThcYteffi Educate The Orphans Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 December 2025 8a•is of Ind•p•nd•nt Examlntrf¥ St•t•m•nt and •copg ol wgrk undertaknn I conducted rny gxaminalion in accordance wSth the Olrecllons lo Independent ExamSners mado by Ihg Charity Commission in Northem Ireland, settlng out the du1195 ol an Ind8pendenl Examiner In relallon to the conducting of an Independent Examlnation. An Independent Examinallon includes a rgvlgw of tho accounllng wcords kept by the ch8rlly and of the accounung gyslem8 gmpl¢)yed by the ch8rity and a comparison of the flnancial statements presented wlth those records. 11 also Includ05 consideration of any unusu81118m8 or t1i8closur8s In the Nn8nclal stalemenls. and seeklng 8xpl8nalion8 from you, asTruslees, concernlng such matters. The purpose of the ex8minatlon15 to establish as far BS possible that there have been no breaches 01 charlty legislation and that the financial statements comply with the SORP, on a lest ba818, of evidence relevant lo the amoun18 and disclosure8 in the financlal stsloment8. The proc8dur88 undertaken do not provide all the evidence that would be required in an audll , 8nd Snform8fjon yupplled by th8Trust8es In the course of the examlnallon Is not subjected lo audit lesls or enqulrleg, and consequently I do not express an audit opinion on the vlew glven by the flnancial slalemenls. and in partj'cular, l express no oplnion as lo whether the financial st8tements give a true and falr vlew of the affairs of thè charity. and my report is limited to the matters set out In the ststement bebw. I planned and performed my axaminabon $0 as lo satlsfy my3oW that the objgclivos of Ihg Indep9nd¢nt Examination a achieved and before finali5ing the report l obtained written assurances from the Trusle9s of all rnat0ri81 matters.
0U519n Envek¥pB ID.. SD97ABC2-39BF-8AD2F-S48F8BAS68F7 WILLIAM WILSON WILLIAM WILSON ChathèoAccournartlS 8T18 9HX +4410128 08g20240 w1vw0UnlèThcYts Educate The Orphans Report of the Independent Examlner to the Trustees of the charity on the accounts for the year ended 31 December 2025 Independent Examinerfs Statement, Report and Oplnlon Subject lo the limStalNJns upon the scope of my work a5 dèiailèd above In connectlon with my examination. I can confirm that : Thls 18 a report In raspecl of an examlnatlon carrled out under 6513) of the Act ond In accordance th Dlrectlons lo Indepandenl Examlner8 made by the Charfty Commlsslon In Northern Ireland which may be applicable- and that no matter has Come lo my attèntion in conneclion with my examin81ion which givès me rèasonable cause lo believe that in any material respecl the requiremenls : to keep 8ccountlng records In accordance wlth wllh Sgcuon 63 of The Charllles (Northem Ir8landl Act 2008, as 8menéed', when preparing accounts on an accruals basis, lo prgpare ftnancial stalomanls which accord with Ihe accounling recor{18 and comply with the accounlln9 requirements of the Act and Ihe Regulallons sellSng out the fom and content of chÈrOty gccounls., hav8 been preparet1 in 8ccordance with The Charities (Nothern Ireland) Act 2008, 88 amended. and wlth tha methods 8nd prlnGlples sel out in the FRS102 Stat8manl of Recommended Pr8clice- AccounllrYJ and Reportlng by ChadUes18ffeclSve January 20161 have not b99n mol or to which, in my opinion, attenllon should be drawn In my rert in order lo &nable a proper understanding of the accounts to bg rga¢h9(5', Slgnod:. 14/YI Willi8m Wilson - Independent Examiner Chartered Accounlanls Ire18nd 25 Shore Road Holywood BT18 9HX This report was signed on 16 June 2026 12
Clocusign Env&bJpt ID.. 5097ABC249UF4A9C-802F-546F8BAS68F7 Educate The Orphans Statement of Flnancial Activities for the year ended 31 December 2025 Statement of Flnanclal Actlvltles lor the year ended 31 Docembar 2025 80RP R•f urrent ya•r Unrn8id¢t•d Ful¥ Currentyear R88tFlctad Fundi Currtnt ymr Total Fund¥ Pflor Ye•r Tot81 Fund¥ 2025 2025 2025 2024 In¢offl• & Endowm•nt¥ froffl: DoTh8llon• & Legacies A1 107,677 107,677 104,870 Exp•ndltur• on: Charftablo 8ctsvlths 82 89,866 lJ9,866 101,325 Total •xp•ndltur• 89.886 89.866 101.325 N•t Incomgll•xp•ndltur•l for tho yo•r 17.811 17,811 3,545 Not In¢om• aft•r tr•nsl•rn B4 17,811 17,811 N•t mov•m•nt In fund 17,811 17,811 3,545 R•conclll•tlon of fund•:. Totfftl funds brought forward 40,423 40.423 36,878 Totsl fvnd• ¢•rrl•d forw•rd 58.234 58,234 40,423 The'SORP Ref indicated al)ove is the claSs1C8ti0n of income set out in the formal SORP thcumènts. A8 required by paragraph 4.60 of the SORP. the brought lorward and carrled forward funds above have b9en 8gr88d lo ihe Balance Sh8&1. A separate Statement of Total Recognlged Gains and Losses Is not requlrgd as Ihls stalemenl Includes all recognised gains and losses. All the prior year Iransacllons were unrestricted items, and no further analysls Is required AJI actlvlues dorive Irom conlSnulng operati¢8 The notes altach•d on pages 17 to 22 fom) an Int•grnl part of th¢¥e acrounts. 13
Dowwgn Envek>p9 ID.. 5D97ABC2-398F-8A9&802F-54BF88A568F7 Educate The Orphans Statement of Flnancial Activities for the year ended 31 Decamber 2025 PrforY•ar Prfor Year Prlor Y•ar Tot•1 Fund¥ SORP lJnr•$trfet•d Funds R•8trlct•d Fund• 2024 2024 2024 Income & Endowm•nts from.. DonatlOAS & L8gacN88 A1 101.814 104.870 Total Incom• 101,814 104.870 Exp•ndltur• on: ChBrftabl8 8clivltl85 82 129.694 101.325 Total •xp•ndltur• 129,894 101,325 Ngt •xp•ndlturg for th• 127,8801 3,545 N•t In¢om• aft•r hnsf• 127,8801 3,545 Oth•r r•eognl••¢ 0•InlI0••0•) Net M0m•nt In lund• 127.8801 R•eon¢lll•tlon of funds:. Total fund• brough¢ forw4Yd 38,878 36.878 Totsl fvnd• urrl•d forward 8,9 40,423 All actlvttles dorlve from ¢ontlnulng op•r•tlons Educato Tho Orphans - Resources applled In the year endod 31 Decembgr 2025 towards fixed asso19 for Charlty use:. 2025 2024 Funds generated in the year as detalled in the SOFA Not resources avallabl• to fund charltable a¢tlYMles 17.811 3,545 3,545 Th? notes attached on pagei 17 to 22 form an int•gral part of tho8• a¢counts. 14
Docuslgn EnvbrN8 ID.. 5D97ABQ2498F-8A9C402F-548FBBA568FT Educate The Orphans Statement of Flnanclal Actlvlties for the year ended 31 Decembor 2025 Movomonts in revenue and capital fund6 for the year ended 31 December 2025 Revenue ac¢umulatsd fund• UnM¥tvbcl•d Totsl Fund• 2025 L••1 •r Tot•1 Fund• Fundts 2025 Fynd• 2020 Accumulal8d funds brought forward 40,423 40,423 36,878 Rgcogn188d galns ond los$ b81or8 tr&n$fer8 17,811 17,811 3,$45 58,234 58234 40,423 Clo•lnq r•v•nu• funds 58.234 $8,234 Summary of fund• R••ldol•d Lut YMr n41 D••lqn•t•d lund 202$ Fund• Fund4 Tot•1 Fundl 2DZJ 1025 2024 R•vènua Ateurnul8led funds 58,234 40.423 Tolal fund• 58.234 88,234 40,423 Th• not•• attach•d on pag•• 17 to 22 lomi an Int•grnl part of th•#• •ccaunts. 15
rknwsign Env8lce ID". 5D97£C2-39BF-8A5C4D2F.S4BFBBA568F7 Educate The Orphans Balance Sheet as at 31 December 2025 SORP Note R 2025 2024 Current as8•ts Cash at bank and in hand 60,034 42,223 Cr•dltors'. amounts falllng du• wlthln on• yr 1.800 11,8001 N•t curr•nt M••ts 58,234 40.423 Th• t•tal n•1 &•••t• of th• ¢h•rlty S8,234 40.423 Th• total n•t a•••ts of th• ¢haflty ir• lund•d by th• fund4 of th• ch#rtty, • lollow•:. Unrostrlct•d Fund• Unre81rlcted Revenu8 Fund6 9 D3 58,234 40,423 Total ¢harftyfund• 58.234 40,423 Tha 'SORP Ref Indlcat8d abov818 th8 cla88lficallon of Balance Sh881 Items as $81 out In the fomial SORP documents. As requlr8d by paragraph 4.60 of the SORP, th8 brought forward and cathed fornard funds above have been ogrggd to tho SOFA. The Tnjsleos acknowledg8 their re$ponsibili11g$ for complwng with th& requiremanls of tharity legislatn th respect ¢0 accounllng records and the prepar8llon of accounts. The charity18 8ubJ'ect lo Independent Examination under charity legislation, and the report of the Independent Examiner is on page 12, The Trustees are satlsfiet1 that, although the ch8rty 18 not reglslered under the Companies Acts, if11 were so registered, il would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicabl& lo companies subject lo the small compani¥s r8gim8. ntr hL*Lrf ntofvl C8JF.è9¢8E452I Mr R Moffett Trustee Approved by the boèrd of trustees on 16 June 2026 Th• not•5 attached on pages 17 to 22 fonn •n integrnl part of the•e orxounts. 16
Docusiw En¥8lop8 ID.. 5D97ABC2-39BF4A9C402F-548F6BA568F7 Educate The Orphans Notes lo tho Accounts for tho yoar endod 31 DeGgmber 2025 1 Accounting pollcles Pollcles relatlnq to the produetlon of th• a¢¢¢unt$. Ba813 01 preparation and accounting conv•ntion Thè accounts have been pr8par8d on th8 accruals basis, under the historical cost convention. and in accordanc8 with the Financial R8POrting Stsndard 102, leffgctlve 1 sl January 20161 and 'FRS 102 SORP (Statement of Recommended Pradice for Accounting and Reporting by Charilesl 2015. las amended by the Bullgtin issued in February 2016}. published by the Charity Cornmisslon in Northern Ir8land ICCNII effectiv& January 2016, and in accordance wilh all applicable law in th8 charitys lurf8didon of regi8lrabon. Ri•k• and futur• assumptlonl The charity is a publSc b6neflt onllly. Pollcles rnlatlng to c•t8gorlu of Income and Income recognltlon. N•turn of Incom• Gro85 incom8 reprèsents the v81Lte, nel of dlgcountg, of good5 provided lo customers and work cathed out in respect of services provlded lo customers. Cat•gorleJ of Incom• Income is categorised as Income from exchange Iran8action8 (contract Incom•) and Income from non- exchange Iransacllons (glftsl. Inve8lmenl Incoma and other income. Incom• from •xch•ng• tran•action* 1$ receiv8d by th8 ¢harlty for goods or serylcos suppliod under contract or Whe entsllemenl is subject to fulfllllng performance related condition5. The income the charity fftceives is approximately equal in value lo the goods or services supplied by Ihe charily to the purchaser. Incomo from a non4xchango transactlon is wh&re the charity roc8lV88 Value from the donor wilhoul providing equal value in exchange, and Includes donatyons of money, goods and servic8s freely glven Ihout givSng equal v81ue In exchange. Income recognltlon Income, whether from exchange or non exchange Iransacb'ons, is recognised in the statement of flnancial activities ISOFAI on a rgcoivable basis, when a transaction or oth8r event results in an Increase in th9 chariws assets or a reduction in its liabilits'e$ and only whon the charlty has legal gnlitlemenl, the income is probable and c8n be measured reliably. Income subject to tgrms and condillons which mu81 be mel kfore the charity is 8ntitl8d lo Ihe resources is not recognlsed until the conditions have been mel. AJI income is accounted for gross. before deducting any r&laled fees or costs. 17
()ow¥gn Enveknpe10.. 5D97A8C2-39BF-8A9C-802F.54BF8BA568F7 Educate Tho Orphans Notes to the A¢counts for tho year ondod 31 December 2025 Polici•s r•lating ta •xp•nditur• on goods and s•rvi¢•s provid•d to the ch&rlty. R•cognltlon ol Ilablliti•s and èxp•ndltur• A liability. and the related expenditure. is reeognised when a legal or constructive obligation exists as 8 result of a past 8vènl, and whèn it is morè likèly than not that 8 tr8nsf6r Df economic benefits will be required in setdemenl, and then the amount of the obligation can be measured or reliably eslSmaled. Liabilities arising from future fundlng commitments and constructive obligations, including perfomance related gran15, where the liming or the amounl of the future expenditure requir8d lo satllè th8 obllgalion are uncertain, give rise lo a provision In the accounts, which Is ravlewed al the accounting year end. The provision is increased to reflecl any incre05es in liabilities. and is decreased by the ulilisalion of any provision within the pèriod, and reversed if any provision is no longer required. These movements ar8 charged or credil8d to tha respectiv8 lunds and activities lo which the provision relates. Volunt•orn In accordance with the SORP, and In recognillon of the difficulties in placing a monetary value on the onlribulion from volunteers, the contribution of volunlegrs is not included within the income of the chBrity, However. the trusio0s value the sSgnificant contribution made to the activities of the charity by unpald volunt88rs and thi618 d88criixd more ftjlly in Note 3. Pollclos rnlatlng to •8sets, Il•bllltl•J •nd provlslons and oth•r m•tt•rs. Cash and bank bal•nc•• Cash held by the charity 15 induded al the amount actually held and counted al the year end. 88nk balanc85, wholher In credll or overdrawn. are shown al Ihg amounts properfy r8conciled lo the bank slalemenls. Fund kcountlng Unrestricted funds are available for use at the discretion of the trustees in lurtherance of the general objectives of thè charity. 2 Wlndlng up or dlssolutton of th• charlty If upon wndlng up or dl88dutlon of the ch8rity there romain ony assets, aftgr the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to Some other ch8rll8ble body or bodles hawrffJ similar objects lo the charfty. 3 The contrlbutljn of volunl••rs The charty depends on the support of its volunteers, whSch Is much appreciated. The arrangements with volunteers are difficult lo value precisely in mongtary terms and have not begn recognised In th& Statemant of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arraThJements. 18
Dr19n Envelw ID.. 5D97ABC249BF-8A9C-802F_54BF88A568F7 Educate The Orphans Notes to the Accounts for the year ended 31 December 2025 4 Staff costs and •molum•nts There were no staff employe¢J durfng the year énded 31 December 2025 {2024'. nlll 5 Romunorauon and paym•nt• tg Tru8ts0s and p•rson$ connected wlth them No trustees or peTSons connected with them received any remuneration from the charity. or any reloted enlity. 6 CrodltOf•: amounts falllng du• wlthln on• yg•r 202S 2024 Accruals 1.800 1,800 1.800 1.800 7 In¢om• and Exp•nditur• account summary 2025 2024 At 1 January 2025 Surplu8 after tax for Ihg yoor At 31 D•cemb•r 2025 40.423 17,811 36.878 3,545 40.423 8 Partlcularn of how partkular fund$ •r• r•pr•••nt•d by ••¥•t• and Ilabllltl•• At 31 D•c•mb•r 2025 Unrnstrlet•d D•slgnat•d A•strlct•d fund8 fund8 fund¥ Total Fund• Current Assets Curr8nl Llabilili88 60.034 11,8001 60.034 (1,800) 58.234 At l January 2025 Unr•¥td¢t•d D••lgnated R••trlcted fund8 funds funds Tot•1 Fund* Current Assols Current Liabilili8s 42,223 11,8001 42,223 11.8001 40.423 40,423 79
DoSign En¥8lop810.. 5D9TABC2-39BF4A9C-802F-54BFBBA568F7 Educate The Orphans Notes to the Accounts for tho yoar endod 31 D•c•mber 2025 9 Chang• in total fund8 Qvgr tho year as $hown In Notg 8 . analyvd by indlvidual funds Funds Movement Tran$l•rs brought In funds In bedveen forward 2025 lunds in from 2024 2025 S•• Not• 10 S•9 Notg 0 Funds carri•d fov*ard to 202fj Unrnstrl¢tfjd and dos1gn•t•d lunds.'_ Unroslricted Revonue Fund8 40,423 17,811 58.234 Total unr••trfct•d and doslgnated fund4 40.423 17.811 58,234 Total ¢ttarlty fund• 40.423 17.811 58,234 10 Analysls of rnov•m•nt• In fund• ov•r tho year •hown In Not• 9 Other Expendlture Galn• & Mov•ment Lo$•es In lund8 2025 2025 In¢omo 2025 202S Unre$trl¢ted and deslgnatod funds... Unreslrlcled Revenue Funds 107,677 189.866) 17.811 107 $77 17.811 11 Th• purpo•e8 for whlch th• funds u d•tall•d In not• g •r• hold by th• charlty ar•:. Unr•stricted •nd deslgnated lunds... Unrgstn'cled Revenue Funds These fvnds are held for the meeting the obje¢lwos of the charity, lo provide reserves for fulura acllvilies, and subject lo charity legislation, are freg from all restrictions on their use. 12 Ultlmate Controlllng party The charlty 18 under the control of its legal members. Every member of the charfly has unllmlled Idnl and s8var81 Ilablllty for the debts of the charlty- 20
Dowsign Envebpe10.. 5D97ABC2-398F4A9G4Q2F-54BFBBA568F7 Edute The Orphans Detallod anatysl$ of In¢om• and xndItrn for th• y•ar •nd•d 31 Decembèr 2025 as roqulred by the SORP 2015 Thls anatysls Is classslfl•dby n¥•tIonal noffllnal descriptions and not by activlty. 13 Donotlons and Legacl Cuwr•nt y4af Unr••trlct•d Fund Current y4r Re¥tri¢ted Fuhdl Currqnt y•ar Totsl Fund4 Prlor Y•Ar Totrl Fvnd• 2025 2025 2025 2024 Donallon• and 91ft8 from Indlvldu41• Voluntary dCatIOnS 107.677 107,677 104,870 Tolal donatlons •nd gSft• from Indlvldu•l• 107,677 107,877 104.870 Total Don•tlon• •nd Logacl•• A1 107.fj77 107,677 104,870 14 Exp•ndllur• on ch•rltabl• a¢tlvltl•• - Dlr•¢t sp•ndlng Curnnt y•w Unr••trlctsd Pur$ 2025 Curr•nt)•ir R••lrtct•d Fund• 2025 ¢urr•nt >wr Tot•1 FuNd* Prsor Y•or Tot•1 Fund• 202S 2024 Charltable advlttes 88,666 B8,886 1).125 Total dlr•ct •p•ndlng 82a 68,6ee 100.125 21
Enwh)pe ID". 5097ABC2-39BF-8A9C-802F-548FBBA568FT Educate The Orphans Detailed analysis ol inGom• and •xp•nditurn for the y•ar •nd•d 31 D•c•rnber 2025 as required by the SORP 2015 1S other Expendtture . Gov•rn4n coJt• Curren¢ y Unresirlct•d Fund• 202J Cuirent year R••tvlct•d Fund• 2025 Current Total Ful0 PrlorY•ar Totsl Fund• 2025 2024 Independent Examlner's fees 1,200 1,200 1.200 Total GoY•rnan¢• costa 1,200 1,200 1,200 16 Tot•1 Charlt•bl¢ •xp•ndhur• Curr•nt y8•r R••tctI4 FLrnd* 2025 Current y•ar Tol41 FuThd• PrforY••r Tot•1 Funds Vnrwtrlct•d Fundi 2025 2025 2024 Total dlr8cl spanding Total Govemance costs B2a B2• 88.686 1,200 88.606 1,200 100,125 1,200 Totsl ¢h•rlt•bl• •xp•ndltur• 89,866 89.866 101.325 22