Registered number: NI030695 Charity number: 104839
FIELDS OF LIFE TRUST (A company limited by guarantee)
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
FIELDS OF LIFE TRUST
(A company limited by guarantee)
CONTENTS
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|Reference and administrative|details of the Company,|its|Trustees|and advisers|1|
|Trustees’|report|2-11|
|Independent auditors’|report on the financial|statements|12-15|
|Statement of financial|activities|16|
|Balance sheet|17|
|Statement of cash|flows|18|
|Notes to the financial|statements|19|-|35|
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FIELDS OF LIFE TRUST
(A company limited by guarantee)
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REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 30 JUNE 2025
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| Trustees | Jennie Margaret Burnett |
|---|---|
| AndrewJohn Clenaghan | |
| Eugene Graham Hohn | |
| Karise Charlotte Hutchinson (appointed 10 September2025) | |
| DolwayWilliam Johnston | |
| Godrey Kalibbala | |
| Margaret Kasiko (appointed 1 April2025) | |
| Sarah-Louise Martin (resigned 1 April 2025) | |
| John McMullan (resigned 8 June 2025) | |
| Zephryn Natasha Patton | |
| Rev Trevor Donald Stevenson | |
| David BrianThompson | |
| RonaldAngus Wilson, MBE, Chair | |
| NevilleWoods (appointed 10September2024, deceased4June2025) Louise Emma Woodward |
|
| Company registered | |
| number | NI030695 |
| Charity registered | |
| number | 104839 |
| Registered office | House ofVic Ryn |
| Rathdown Road | |
| Lisburn | |
| BT28 2RE | |
| Company secretary | Dolway William Johnston |
| Chief executive officer | Tony Gaston, MAMBA(CEO) |
| Independentauditors | UHYHackerYoung Fitch Limited, StatutoryAuditors Suite 2.06, Custom House, |
| Custom House Square | |
| Belfast | |
| Antrim | |
| BT1 3ET | |
| Bankers | Danske Bank Ltd |
| 39 Market Street | |
| Lurgan | |
| Armagh | |
| BT66 6AB | |
| Solicitors | Edwards & Co Solicitors |
| 28 Hill Street | |
| Belfast | |
| BT12LA |
Page 1
FIELDS OF LIFE TRUST
(A company limited by guarantee)
TRUSTEES' REPORT
FOR THE YEAR ENDED 30 JUNE 2025
The Trustees present their annual report together with the audited financial statements of the Company forthe 4 July 2024 to 30 June 2025. The Annual report serves the purposes of both a Trustees’ report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 has been omitted.
Objectives and activities
a. Policies and objectives
Fields of Life Trust is a charitable company limited by guarantee. The Company's principal activity, as a missionary organisation, are as set out in The Memorandum of Association and the public benefit statement as follows; The Company's main objectives are to promote, predominately in the developing world the following: (1) To relieve and prevent poverty for people in Africa and elsewhere in the developing world. (2) To advance education for people in Africa and elsewhere in the developing world. (3) To relieve sickness and promote health for people in Africa and elsewhere in the developing world including providing sources of clean drinking water. (4) To advance the Christian Faith through education and training for people in Africa and elsewhere in the developing world.
Our vision is to see educated and skilled young people, inspired by faith, hope and love, transform their communities.
Our mission statement: Inspired by our Christian faith, Fields of Life partners with churches and communities to enable children and young people, especially girls and women, to access quality education and training, empowering them to provide leadership in their communities. For the wellbeing of their communities, we promote access to clean water, good sanitation and improved livelihoods.
Everything that we are and everything that we do is formed and shaped by our Christian identity as we seek to demonstrate God’s unconditional love for all. Following the example of Christ, we serve ail people regardless of religion, race, ethnicity or gender and at all times are sensitive to the diverse cultural contexts in which we have the awesome privilege of working. Fields of Life exists to be an effective Christian response where there is injustice and suffering in East Africa and beyond.
b. Public Benefit
The Trustees have complied with the Charities Act to give due regard to the public benefit. They have reviewed the guidance set out by the Charity Commission and believe that Fields of Life meets its obligations in this respect through the achievements and performance which are described in the following paragraphs.
The Trustees will continue to review the activities of Fields of Life to ensure that these are consistent with the legal objectives set out in its constitution.
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FIELDS OF LIFE TRUST
(A company limited by guarantee)
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
Achievements and performance
a. Raising of Support
As Trustees, we are so thankful to all supporters who helped raise what was needed to carry out the desired projects in East Africa in the last year. Overall income decreased by 2.3% on the previous year given the ongoing cost of living pressures, this represents a resilient result and enabled us to continue sending significant funds to East Africa. Our charity shop, which opened in September 2023 in Ballyhackamore in East Belfast, had its first full year of operating, and are so appreciative of our staff and volunteers who run it and to all the donors who help to stock it.
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FIELDS OF LIFE TRUST (A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
Achievements and performance (continued)
b. Review of activities The details below provide a summary of the work in each of our priority areas in East Africa due to the support from Fields of Life Trust and other related parties. The trustees are delighted with the outcomes and impact of our work. In late 2021 we launched our new 5-year strategic plan with an ambitious objective to double our impact. In this plan, we have identified 4 key priority areas in which we operate. These are Quality Education, Health and Wellbeing, Resilience and Livelihoods, and Institutional Growth and Development. For more details on all the activities achieved during the year under each key priority area, please see our annual report, which shall be released in Spring 2026. During the year, the decision was taken to extend the Strategic Plan period 2021-2026COVID-19 lockdown.by 2 more years up to 2028, to allow for sufficient implementation which was interrupted by the In the year ending June 2025, Fields of Life reached a total of 70,148 children and young people through our four main strategic areas. This was achieved through 10 main projects: + Child Sponsorship * Community Water Health and Sanitation and Hygiene (WASH) lAM GIRL 5 | AM LOVED * THRIVE East-Central and Western Uganda (TECW) * THRIVE Northern Uganda Phase 2 (TNUP2) * THRIVE VTI ‘THRIVE South Sudan (TSSD) * THRIVE Rwanda Program (TRP) * Vocational Training Institute Bursaries Quality Education lIn the year 2024/25, 29,454 children and young people were impacted through the Strategic area of Quality Education. Key achievements over the year include:
Our THRIVE programmes, enabling every child to say “| am fed, | am educated, | am safe, and | am loved,” was active in 39 schools across Uganda, Rwanda and South Sudan, impacting 27,712 children and young people. 1 Early Childhood Development (ECD) centre was constructed at St Stephen’s Musalaba Primary and Nursery School in Northern Uganda. ‘TheRwanda.Early Childhood Development learning framework was rolled out to 16 schools in Uganda and 1 new 4-class classroom block was constructed at Nakawonzo Primary school in Eastern Uganda. 9 additional infrastructures were constructed, including perimeter security fences at 3 schools, ecokitchens at 3 schools, and renovations of classroom blocks at St Peter's Primary in Ibba, South Sudan, and Jehovah Jireh Primary in Uganda. 305(CPD).primary and secondary teachers were supported to undergo Continuous Professional Development 56 Students were supported to attend and complete tertiary education. °1,686school.highly vulnerable children were directly supported through Sponsorship to enrol, stay, and complete 7 schools were equipped with computers and digital literacy training. +10 Internship Opportunities were created for continuing students and graduates. 22,551 children and young people engaged holistically to realise their potential and develop emotionally, Spiritually, morally and socially *1,600 bibles were gifted to children and young people. ‘In total we partnered with over 80 schools across 27 districts in Uganda, Rwanda and South Sudan to promote school enrolment, retention, completion, and the spiritual development. These interventions led to the following results in target partner schools: °95% (17,267) learners passed with grade 1 to grade 3 against a target of 85%.
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FIELDS OF LIFE TRUST
(A company limited by guarantee)
TRUSTEES’ REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
Achievements and performance (continued)
Learners’ regular attendance was at 91% against a target of 80%. Teachers using learner-centered and inclusive teaching methods was 98% against a target of 65% Ratio of girls to boys enrolled in schools was at 49:51 against a target of 50:50. The proportion of children who are satisfied with the teaching quality in schools was 88% against a target
of 80%
*92% of pupils in partner schools are now aware of at least 3 structures where they can report child abuse.
Health and Wellbeing
Key achievements over the year include:
- Construction of 13 girls’ friendly VIP toilet blocks in schools, impacting more than 10,592 children, * 3,791 adolescent girls and boys were trained in making Re-Usable Menstrual Pads (RUMPs) and liquid soap. * Drilling of 40 deep boreholes, serving 20,510 people with clean water. * Community Led Total Sanitation (CLTS) was completed in 42 villages in Butaleja and Namutumba, * Uganda, including training 96 village health teams and engaging more than 6,044 individuals. As a result, more than 520 family pit latrines were constructed. This was done in partnership with local partner, A little Bit of Hope. * Installation of 12 Rainwater Harvesting Tanks at schools, impacting 17,864 children.
These interventions led to the following results:
- 58% of the population in the 42 communities of Community Let Total Sanitation (CLTS) intervention were using safely managed sanitation facilities, including a hand-washing facility with soap and water. This was achieved in less than 6 months. * 88% of boys and girls at partner schools practice handwashing with soap. 25,510 people have had their water hauling time reduce to less than 30 minutes, freeing up time for school, work and other activities. 124 child mothers returned to school as a result of | AM GIRL interventions.
Resilience and Livelihoods
In the year 2024/25, 9,887 children and young people were impacted through strategic focus area of Resilience and Livelihoods, Key achievements over the year include:
- Direct bursary support was given to 257 youths for vocational skills. * 322 students were enrolled at Archbishop Janan Luwum Vocational Training Institute, founded by Fields of Life. * 108 vulnerable youths were supported in entrepreneurial leadership courses, including 25 who completed the Aspire Course in partnership with Sinapis. * Formation and support of 40 Village Savings and Loans Associations. * 10 schools in Rwanda underwent training on agriculture to support school feeding.
These interventions led to the following results:
- 90% of the youths who completed vocational training had got a job or created one regardless of whether using a skill attained or not. * 85% of the supported schools used their own produce to provide a daily meal to all learners.
Institutional Growth and Development
Another core aim of the strategic plan is to strengthen the institutional capacity of Fields of Life for efficient and effective programme operations by June 30, 2028. It aims at strengthening internal processes, systems for efficiency and effectiveness; strengthening partnerships and mutual engagement and strengthening Corporate Governance.
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FIELDS OF LIFE TRUST
(A company limited by guarantee)
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
Achievements and performance (continued)
Teams
7 teams travelled out to East Africa during the year. These consisted of Church teams, Fact-find trips as well as teams from local businesses who fundraised to support our work during the year.
c, Staff and Trustee Changes
There were a number of changes to the Board of Trustees during the financial year. The Trustees were deeply saddened by the death of Neville Woods, a Trustee, faithful supporter and friend. Neville will be deeply missed by the entire Fields of Life family. John McMullen and Sarah Louise Martin both resigned in April 2025 after a collective service on the Board of 14 years and we thank them both for their wonderful contribution during that time. Margaret Kasiko joined the Board on 1 April 2025. She is a Program Management Specialist with over 20 years’ experience in project management, strategic planning and grant management. Her expertise also includes designing and managing gender-responsive programmes,
d. Fundraising Activities
It is not the current policy of the Trustees to employ or contract third part fundraiser's. Funds received in support of Fields of Life come from grant aid applications, churches and individual supporters. We are most grateful to God for the generosity of those who support our work, Adherence to good practice relating to how funds are raised is important to us. Any complaints raised are followed up by the Chief Executive and we are pleased to report that we have received no complaints regarding funds received over the past year.
Financial review
a. Results for the year
Income for the year was £2,311,102 (2024: £2,366,513). Total expenditure decreased to £2,376,580 (2024: £2,410,883) and gross expenditure on Charitable Activities decreased to £2,004,020 (2024: £2,064,687). The amount of money spent on charitable activities represented 84% (2024: 86%) of total expenditure.
The largest single donor was again Irish Aid (part of the Department for Foreign Affairs and Trade — DFAT) who donated £169,000 (2024: £173,200) and have supported Fields of Life for a number of years.
All restricted funds held by Fields of Life Trust are dispersed to projects in East Africa and where the funding is collected over more than one accounting year, it is common for the initial year to have a surplus and the subsequent year to showa deficit. The net position for each specific fund across multiple accounting periods will be zero.
Detailed day to day management of the charity endeavours to keep the costs as low as possible without compromising the output and quality of the activities.
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FIELDS OF LIFE TRUST (A company limited by guarantee)
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
b. Reserves policy
throughThe Trusteesthe general have agreed economic thatcycle, sufficient reserves will be held to ensure the Sustainability of the charity's strategy There are two categories of reserves: restricted and unrestricted funds.
Restricted funds are funds subject to specific conditions imposed by donors. At the end of the year the total restricted funds were £749,468 (2024: £802,301). Unrestricted funds at year end were £287,849 (2024: £300,494),
The Board of Trustees reviews the level of reserves on a quarterly basis. Each review considers the current level of income and expenditure and the needs to match variable income with fixed commitments, The policy is for three to twelve months of operational costs plus any expected deficits over the next two years to be held in total across funds restricted for operational cost and unrestricted funds, and this was achieved throughout the year, inThepast policyyears, takes into account the Trustees reliance upon God to supply the needs of the mission as He has done
c. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt concernthe goingbasis concern can basisbe foundin preparingin the accounting the financialpolicies. statements. Further details regarding the adoption of the going
Structure, governance and management
a. Constitution
Fields of Life Trust is a charitable company limited by guarantee under company registration number NI030695 a ndmendmentswas setonup4thbyMarcha Memorandum2021. and Articles of Association, which were updated with some small registrationFields of LifenumberTrust104839.is also @ registered charity with the Charity Commission for Northern Ireland under
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FIELDS OF LIFE TRUST (A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
Structure, governance and management (continued)
b. Organisational structure and decision-making policies
The company is governed by a Board of Trustees. The Board meets quarterly and in person at least twice a year to review policy, strategy and when necessary operational matters. Some trustee members visit the work in East Africa during the year to review the work of the mission and provide support and encouragement. The Finance & Personnel Committee is made up of 4 Trustees and also attended by the CEO and Financial Controller. This Committee has a specific terms of reference to meet each quarter prior to each Board meeting and to review the latest set of management accounts, as well and important finance and personnel matters that require a recommendation to the Board. This year we also set up a Safeguarding committee, represented by Staff and trustees, to oversee our safeguarding policy, handle any safeguarding cases that may arise, and champion best practice in child protection and safeguarding.
Board members who are non-executive, represent a diverse range of relevant experience including finance, remunerationbusiness, legal,duringeducation,the year. and religion. All trustees give of their time freely and no trustee received
¢. Policies adopted for the induction and training of Trustees
Through membership of the Board, Trustees have oversight and develop their knowledge of all of Fields of Life Trust's key activities. Trustees also try and meet regularly with Fields of Life staff members and visit the head office. Trustees receive appropriate regulatory and governance advice and training. The Board delegates the day-to-day management of the company to the Chief Executive Officer who is supported by a senior leadership team comprising senior staff. Trustees receive a monthly update from the Chief Executive Officer on mission operations.
d. Appointment of Trustees
Fields of Life Trust continues to review and expand its Board membership to ensure the necessary professional expertise, requisite skillsets and gender balance is in place. Any prospective candidates sit on the Board on an ex-officio basis or a sub-committee for a period of time. If appointment is subsequently recommended by the existing Trustees, the candidates will be formally invited to join the Board and inducted accordingly. listedThe B o nardpageof Trustees,1. who are the Charity's Trustees, who served during the year and since the year end are
e. Organisational development
The organisation has continued to use the cloud-based donor care system, Salesforce, and the Xero finance software. Fields of Life continues to use Microsoft 365 and associated apps, such as Microsoft Teams, SharePoint, and Outlook as its main productivity software. Regular (often virtual) meetings with staff in other Fields of Life offices ensure Fields of Life NI staff are connected to the wider Fields of Life work,
f. Pay policy for staff
The Trustees have delegated responsibility to the Finance & Personnel sub-committee for considering, and where relevant, approving any pay increases for all staff. Staff salaries are compared with the NICVA (Northern andIrelandrelevant Communityto this jurisdiction, and Voluntary Association) NJC pay scales thus ensuring they are sectorally benchmarked
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FIELDS OF LIFE TRUST (A company limited by guarantee)
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
Structure, governance and management (continued)
g. Risk management
The Board of Trustees along with the CEO has overall responsibility for Fields of Life Trust risk management procedures. A formal Process is in place which includes the development and annual review of a keycomprehensiveorganisationalriskrisks.register identifying and putting appropriate control measures in place for the management of
The Trustees have identified the severity of the risks to which the charity is exposed. They have also considered severitythe likelihoodand theof thoselikelihoodrisks,of The each stepsrisk. taken to mitigate those risks have been assessed in the light of both the
The specific risks identified as moderate or severe and possible over the next five years are:
- Accident to FOL staff or volunteer while visiting East Africa; ** ChildLoss protection/safeguardingof key personnel: issues in Fields of Life supported projects in East Africa; * Inability to take advantage of a key funding opportunity; * Unintentional illegal acts relating to data protection, safeguarding, charity and employment law; + Fluctuations in currency exchange rates; * Unexpected failure or breach of IT systems and support services.
The risks are assessed on the likelihood of occurrence and the subsequent potential impact on the organisation should they occur. The risk register is subject to annual review by the Board of Trustees and more frequently, as required. It was formally reviewed in February 2024 and key mitigation measures in place include:
- Formal agendas for regular Board meetings with minutes recorded and action points noted; * Strategicdeveloped; planning (FOL movement wide) every 3-5 years from which operational work plans are * Robust financial management including budgeting and presentation of management accounts to Board * meetings, scrutinised against agreed budgets; * Clearly defined organisational structure and lines of reporting; * Requisite policies and procedures in place which are reviewed regularly; A safeguarding policy is in place with regular training for all Trustees and staff and procedures covering * all individuals visiting East Africa; * Strong, credible and professional legal, HR and accounting advice in place; * Use of forward foreign exchange contracts to ease currency fluctuations; riskOnlyof funds fundsraisedrunning areinto delivereddeficit. to East African projects and a reserves policy in place to ensure minimal
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FIELDS OF LIFE TRUST
(A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
Structure, governance and management (continued)
h. Related party transactions
(Uganda)Fields of andLife Fieldsis Supportedof Life USA.with Fields of Life Trust Limited (Republic of ireland), Fields of Life East Africa Fields of Life Trust (Northern Ireland) known by the organisation as ‘Fields of Life International’ has entered into a Memorandum of Understanding with Fields of Life Trust Limited (Republic of Ireland), Fields of Life USA and Fields of Life East Africa (Uganda). The signatories to the MoU are sovereign legal bodies that are responsible in their own location to Support and carry out the activities of Fields of Life. They agree to work together with Fields of Life International according to agreed policies, Procedures and standards. Each commits themselves to make every endeavour to adhere to such policies. Either the Chair or a nominated Trustee from each of the related parties is invited to take a seat on the Board of Fields of Life International thus formally incorporating the views from the various related Parties and inputting into overall organisational wide vision, ethos and strategy. The Memorandum of Understanding stipulates that the CEO employed by Fields of Life Trust (Northern Ireland) is deemed the ‘International CEO’ with formal delegated authority, via the agreement, from the various boards to manage all staff in the related parties.
Plans for future periods
Spring 2024 marked the halfway point of the Strategic 5-year plan. An external consultancy was appointed to conduct a Mid Term Review and the findings were reported in Summer 2024. The Senior Leadership Team at head office, along with our Ugandan colleagues and members of the Board then met to review how we were performing against our targets. We were pleased with the outcome and findings of the review, however the decision was taken to extend the Strategic Plan period 2021-2026 by 2 more years up to 2028, to allow for Sufficient implementation which was interrupted by the COVID-19 lockdown.
Members' liability
The Members of the Company guarantee to contribute an amount not exceeding £10 to the assets of the Company in the event of winding up.
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FIELDS OF LIFE TRUST
(A company limited by guarantee)
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
Statement of Trustees' responsibilities
The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), Company law requires the Trustees to prepare financial Statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to: ° select suitable accounting policies and then apply them consistently; e observe the methods and principles of the Charities SORP (FRS 102); ° make judgments and accounting estimates that are reasonable and prudent; e State whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material ° departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Disclosure of information to auditors
- Each of the persons who are Trustees at the time when this Trustees’ report is approved has confirmed that: ° Sounaware,far as andthat Trustee is aware, there is no relevant audit information of which the charity's auditors are ° that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charity's auditors are aware of that information.
Auditors
The auditors, UHY Hacker Young Fitch Limited, Statutory Auditors, have indicated their willingness to continue in office. The designated Trustees will Propose a motion reappointing the auditors at a meeting of the Trustees,
Approved by order of the members of the board of Trustees on 14 February 2026 and signed on their behalf by: Dolway W Gohnston
Dolway William Johnston (Trustee)
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