Envebp2 ID". 5D97ABC2.39BF4A9C-802F-S4BFB8A568F7
WILLIAM WILSON
WILLIAM WL8ON
ch4rtore4 A¢¢ounian
25 8troi•
Diw*vJ
T18 gfrLY
41 101289692 0240
WMtrWWacU￿nlanCyeern
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- Pr￿ar 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 ￿8t￿CtIOnS 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 ￿eN￿rkS 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 dist￿but84 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 contribu￿on8 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 ￿n0￿clar￿$. We
would not undertake any activity that posad a risk ol harm lo children or vulnerable adults.
The primary beneflclarles of the charity are orphaned and vulnerable chlldren, together wlth some
alderly and infirm individuals. in Tharaka, Kenya.
The trust99$ 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 child￿n. 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
beneficia￿e8. 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 racel￿ng 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 f8cl11￿6s, partlculady al n￿h1, 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 h￿thout injury). a decision was made lo install &leclricily in both rescue
C8nlres. This measure was Implemented lo Improve safety, vislblllty, and seCu￿ty, 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 cha￿ty r8crults and appDinls trustees wth a range of skllls, experience and kn￿edge 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

DO￿819￿ 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 ACCOUN￿1
BT18 9HX
+44 lo128￿20>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 Pr￿edureS 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-BA￿4o2F-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.

0￿U519n Envek¥pB ID.. SD97ABC2-39BF-8A￿D2F-S48F8BAS68F7
WILLIAM WILSON
WILLIAM WILSON
ChathèoAccournartlS
8T18 9HX
+4410128 08g20240
w1vw￿0UnlèThcYts
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 re￿rt 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 claSs￿1C8ti0n 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•In￿lI0••0•)
Net M0￿m•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 Env*brN8 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 Env8lc*e 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• y￿r
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
legislat￿n ￿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

Dr￿19n 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

Do￿Sign 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
Edu￿te The Orphans
Detallod anatysl$ of In¢om• and *x￿ndIt￿rn 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 y4*r
Re¥tri¢ted
Fuhdl
Currqnt y•ar
Totsl Fund4
Prlor Y•Ar
Totrl Fvnd•
2025
2025
2025
2024
Donallon• and 91ft8 from Indlvldu41•
Voluntary dC￿atIOnS
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 Ful￿0
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••t￿ctI4
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