WORLDLINK INTERNATIONAL MINISTRIES (UK) TRUSTEES, ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025 WORLDLINK INTERNATIONAL MINISTRIES (UK) Charlty number: SC042608 TRUSTEES, ANNUAL REPORT AND FINANCIAL STATEMENTS 31 AWRCH 2025 Anderson Anderson & Brown LLP Chartered Accountants WORLDLINK INTERNATIONAL MINISTRIES {UK) TRUSTEES, ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 CONTENTS PAGE LEGAL AND ADMINISTRATIVE INFORMATION TRUSTEES, REPORT TRUSTEES, RESPONSIBILITIES STATEMENT INDEPENDENT EXIMINER'S REPORT STATEMENT OF FINANCIAL ACTIVITIES BALANCE SHEET NOTES ON THE FINANCIAL STATEMENTS 8.11 WORLDLINK INTERNATIONAL IAINISTRIES IUK) LEGAL AND ADMINISTRATIVE INFORMATION CONSTITUTION worldllnk Internatlonal Mlnistries (UK) Is a recognlsed charlty In Scotland (Charlty Number: SC042608) 80verned by It5 trust dee(i. BOARD OF TRUSTEES The followlng people served as Trustees of Woildllnk Internatlonal Minlstrles IUKI from 1 April 2023 to 31 IAarch ?O?fj.' PRINCIPAL ADDRESS New Manse Newmacher Aberdeen A821 ORD PRIMfipAI OFFICER BANKERS T5B Bank PIC -10 Holburn Street Aberdeeii AB10 6LP INDEPENDENT EXAMINER WORLDLINK INTERNATIONAL MINISTRIES (UK) TRUSTEES, REPORT The trustees submlt thelr report and the audlted flnanclal statements of the charity for the year ended 31 March 2025. Legal and admlnistratlve InformatSon set out on pa8e I forms part of thls report. The flnanclal statements comply with current statutory requirements, the Deed of Trust Iwhlch Is the charltles governing document) and the Statement of Recommended Practlce: Accounting and Reportln8 by Charltle5. Objectlves The sole objectlve of the charlty Is the advancement of rellglon throughout the world by provldlng the flnanclal, prayerful, tralnin8 and equlpment resources requlred for local evangellsts and church planters {Indlgenous mlsslonaries) to spread the love of God and Good News of Jesus Chrlst In some of the world's most challen8ln8 areas, all In accordance wlth the charlty'5 Statement of Falth. Flnanclal Revlew The net Incomlng resources for the year, amountlng to £4,349, have been dealt wlth as shown In the Statement of Flnanclal Actlvltles. The general fund are funds earmarked to cover the runnln8 Costs of the charlty to reco8nlse the charlty Is rellant on donatlons. Reseryes are malntalned at a level consldered by the trustees to be necessary for the future commltments of the charlty. The trustees con51der the level of reserves to be adequate. The restrlcted fund exSsts for the purpose as detalled below In the actlvltles and future developments. The restrlcted funds as at the year end was £1,105. The unrestrlcted reserves at the year end was £10,881. Actlvltles & Future Dèvelopments 1. We selzed the opportunlty of the vlslt of the Internatlonal Presldent and the Dlrector of Internatlonal Mlnlstrles to vlslt key supporters and or8anlse meetlngs where we shared the vlslon of the mlnlstry wlth the Chrlstlan communlty and encoura8ed partlclpatlon through 8lvln8 and prayers. 2. V151ts were made by the Internatlonal Presldent and Dlrector of Internatlonal Mlnlstrles to partners In Afrlca and Asla. 3. We communlcated regularly vAth our Indlgenous mlsslonary partners to encourage them In thelr mlnlstrles, We received the report of thelr activlties and shared same wlth supporters from wlthln the UK and worldwlde. We recelved funds from churches and Indivlduals durlng the year and dlsbursed the funds to mlsslonary partners on a quarterly basls. 4. Monthly prayer dlarles were produced from our mlssionary partners. reports and dlstrlbuted to all prayer and flnanclal supporters. 5. The mlnlstry webslte Iwww.worldlinkuk.o ) was updated re8ularly throughout the year to keep supporters, partners and the general publlc abreast of developments In the minlstry, especlally to glve account of the actlvlties of partners on the fleld. 6. Grants for all our partners wortdwide are dSstrlbuted centrally from our USA offlce. 7. We plan to continue to organ15e VTslts to churches and individual Christians to raise awareness and soliclt their partnership wlth Indigenous Missionaries as they seek to share the Good News of Jesus Christ In thelr localities. WORLDLIHK lNTEANATr0H￿ (UKI TrUSTEES' REPORT (cMtIn￿j OrynlMllonal Structur• The charlty Is the Irlatees Is Ilsted ￿ ple i. Trust••s The tru5eees durlrn the were as Ilstsd ￿ pap 1. Il•thod of Appolnliii•nt ol Trwl••J Nerf trusttés alè appolnted ty • thanlnw vi*e ty Ihe b￿rd of trustles. T•xatlM Statui Worldllnk Interrntlona( Mlnlstfl•s IUK) h • tharlty loi t•x•ilon S•ctlon 505 ol lh• In¢(Mne Ind co1(￿)11￿ Taxes Act 148. Inv•stm•nt Polky ThrTe are no fe5tilc11u￿ gf ch•rlty's to In¥*sL The irthteej ￿ve the po¥rtr ID Invest In s￿h ￿set$ •s Ily Jee flt. Rlsl R•vl•w The trvstees examlned the dsks tl* trust lices I￿1 Identllled the lo11¢￿￿08 key rlsks •nd Indlute Ihe polkles 4nd procedures takn to mlllgate Ihem. Allsuse ol deslSIKI(ed luTrJs ty mlsjliwry pwtneri.. MIS￿1%￿ry p¥t￿r$ live in 4ccM ￿ thelf Stew•r05hlp ery qulrtef. Where proJ¢rts •re lunded by Ihe Trust. Iln•nclal ifports Is pr•y+ldrd •1(￿8 wllh (he quoflerly f•ports. Ilonthly St1p*￿ Is ffllsslon•ry p•riner's Msiffi•nc• and h•n¢• •Jo•s not fi••0 io be ac£*Xmtsd lor. Mlsuse ol frust furnls." All ewses by Co.ordlnator Ire auth￿1￿ ty 4 Trustee. The lffltematltThl Olflce has dlre¢l acce￿ to ba￿ acc￿1 and checks It reRularty (o engjre there Is no uniuthorlsed wIt￿rawlI ol lunds. cbnors recelve recelpis dlrectly Irom Internallonal Olflce. Conlllce ol Intei•Sl.' All TnAt••s and stall lie rn•nd4ted i• de and the Charities Accounts (5cotlandl Regulations 2006 {as amended) (the Accounts Regulatlonsl. The charity trustees conslder that the audlt requlrement of ReBulatlon 10(11 (al to (cl of the Accounts Regulations does not apply. It Is my responsibllity to examine the f inanclal statements as requlred under Sectlon 44(1) Ic) of the Act and to state whether particular matters have come to my attentlon. Basls of Independent examlner'5 Statement My examlnatlon wa3 carrled out In accordance wlth Regulatlon 11 of the Account5 Regulatlons. An examinatlon Includes a review ol the accountlng records kept by the charlty and a compaflson of the flnanclal statements presented wlth those records. It also Includes conslderatlon of any unusual items or dlsclosures In the financial statements, and seeks explanatlons from the trustees concernlng any such matters. The procedures undertaken do not providp all the evide.nce t.hat would be required in an audit, and conseqiiently I do not express an audlt oplnlon on tiie vlew 8lven by the accounts. Independent examfner's statement In the course of my examlnation, no matter has come to my attention: 11) whlch glves rne reay)nable cause to believe that In any materlal respect the requirements: to keep accountlng records In accordance vrtth Sectlon 4411 } ia) of the 2005 Act and Re8ulatlon 4 of the Account5 Regulation5; and to prepare flnanclal statements whlch accord wlth the accountln8 records, Accountlng and Reportln8 by Charitles prepailng thelr account5 Sn accordance with the Flnanclal Reportlng Standard In the UK and Republlc of Ireland IFRS102> and comply with Regulation 8 of the Accounts Re8ulations have not been met. or 121 to whlch, In my oplnlon, attentlon should be drawn In order to enable a proper understandlng of the Date: Io z WORLDLINK INTERNATIONAL MINISTRIES (UK) STATEMENT OF FINANCIAL ACTIVITIES IINCORPORATING INCOME ANO EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 MARCH 2025 Note Unrestrlcted funds Restrlcted funds 2025 Total funds 2024 Total funds INCOME FROM: Donatlons and legacles 8,703 164,068 172,771 143,562 TOTAL INCOME 8,703 164,068 172,771 143,562 EXPENDITURE ON: Charltable actlvltles 4,354 164,068 168,422 140,747 TOTAL EXPENDITURE 4,354 164,068 168,422 140,747 NET MOVEMENT IN FUNDS 4,349 4,349 2,815 RECONCILIATION OF FUNDS Total funds brought forward 6,532 1,105 7,637 4,822 Total funds carrled forward £ 10,881 £1,105 E 11,986 £ 7,637 The charlty has made no 8alns or losses other than as reported above. The notes on pages 8 to 11 form part of these flnanclal statements. WORLDLINK IMT£RNATIONAL MWISTRIE5 (UK) CIIAftITY NUMBER,. SC042608 BALMICE SHEEf 31 AWICH 2025 2025 2024 No CURRENT A5SET5 Prepa>rnents Cash at b•nk •nd In hand 938 939 6,691 MET ASSETS £ 11,906 £ 7.637 FUNDS Unre5¢rlcted funds Resirlctetj I￿)d5 10,881 6,532 Total fw)ds £ 11,986 £ 7.637 Slwed on beh•lf ol ih• 8o•rd of Truit••s Trus¢ee Trustee . WORLDLINK INTERNATIONAL MINISTRIES (UK) NOTES ON THE FINANCIAL STATEMENTS - 31 MARCH 2025 ACCOUNTING POLICIES la) Basls of flnonclol statements preparation The flnancial statements are prepared under the hlstorlcal cost conventlon, In accordance wlth Accountln8 and Reportlng by Charltles: Statement of Recommended Practice appllcable to charltles preparln8 thelr account5 In accordance wlth the Flnanclal Reportlng Standard appllcable In the UK and Republlc of Ireland (FRS1021. Ib) Golng concern The trustees, havln8 made due and careful enqulry are of the oplnlon that the charlty has adequate workln8 capltal to execute Its operatlons over the next 12 months. The trustees, therefore, have made an Informed Judgement, at the tlme of approvlng the flnanclal statements, that there Is a reasonable expectatlon that the company has adequate resources to contlnue In operatlonal exlstence for the foreseeable future. As a result, the trustees contlnue to adopt the 80Sng concern basls of accountln8 In preparlng the annual linancial statements. (cl Income Voluntary Income Is Included In the Statement of Flnanclal Actlvltles In the year In whlch It 15 recelvable. Idl Expendlture Llabllltles are rKognlsed when the charlty has an obllgatlon to rnake a payment to a thlrd party. Resources expended are Included In the Statement of Flnanclal Actlvltles on an accruals basls. Expendlture Is dlrectly attrlbuted to the relevant category In the Statement of Flnanclal Actlvltles where practlcal. Charltable actlvlties Include expendlture a5soclated wlth the advancement of rell81on. (ei Taxatlon The charlty Is recognlsed by HM Revenue and Customs as a charlty and, as a consequence of the tax rellefs avallable In relatlon to current year, Income Is not Ilable to taxatlon. (fl Funds Unrestrlcted funds Include Incomlng resources recelvable or generated for the objects of the charlty without further specified purpose and are available as general funds. These funds can be used in accordance wlth the charltable object5 at the dlscretion of the trustees. Re5trlcted funds are to be used for speclflc purposes as lald down by the donor. WORLDLINK INTERNATIONAL MINISTRIES IUK) NOTES ON THE FINANCIAL STATEMENTS - 31 MARCH 2025 DONATIONS AND LEGACIES 2025 2024 Donatlons £ 172,771 E 143,562 In 2024 of the total donatlon Income £138,738 was to restrlcted fund5 and £4,824 to unrestrlcted funds. COST OF CHARITABLE ACTIVITIES - ADVANCEMENT OF RELIGION 2025 2024 Note DIRECT COSTS Misslonary glfts 164.068 138,738 SUPPORT COSTS Software and subscrlptlons Offlce supply Travel Bank charges 931 221 857 784 2,570 TOTAL EXPENDITURE £ 168,422 E 140,747 In 2024 of the total expendlture, £137,738 was from restrlcted funds and £2,009 to unrestrlcted fund5. MISSIONARY GIFrs 2025 2024 Af rlca reglon Amerlcas reglon Asla reglon 164,068 138,738 £ 164,068 £138,738 STAFF COSTS AND NUMBERS No staff were employed by the charity in the year. TRUSTEES, EMOLUMENTS AND EXPENSES The trustees received no remuneration or expenses from the charity durlng the year (2024 £nill. WORLDLINK INTERNATIONAL MINISTRIES (UK) NOTES ON THE FINANCIAL STATEMENTS - 31 hblRCH 2025 MOVEMENT IN FUNDS At01 Aprll 2024 Incomlng Resources Resources Expended At 31 March 2025 Unrestrlcted funds: General funds 6,532 8,703 (4, 3541 10,881 Restrlcted fund5: Afrlca, Americas and Asla 1,105 164,068 (164,0681 1,105 Total funds E 7,637 £ 172,771 £1168,422) £ 11,986 At01 Aprll 2023 Incomln8 Resources Resources Expended At 31 March 2024 Unrestrlcted funds: General funds 3,717 4,824 12,009) 6,532 Restrlcted funds: Afrlca, Amerlcas and Asla 1,105 138,738 1138,7381 1,105 Total funds C 4,822 E 143,562 £1140,747) £ 7,637 Purposes of restrlcted fund5 The restrlcted funds exlst to facllltate the advancement of reli8lon In the reglons noted. ANALYSIS OF NET ASSETS BETWEEN FUNDS General funds Restrlcted funds Total funds Cash at Bank Debtors 9,943 938 1,105 11,048 938 Net Assets at 31 March 2025 £ 10,881 £ 1,105 £ 11,986 General funds Restrlcted funds Total funds Cash at Bank Debtors 6,532 1,105 7,637 Net Assets at 31 March 2024 E 6,532 £1,105 £ 7,637 10 WORLDLINK INTERNATIONAL MINISTRIES (UK) NOTES ON THE FINANCIAL STATEMENTS - 31 hlARCH 2025 RELATED PARTY TRANSACTIONS Control Throughout the year the charlty was controlled by the trustees, Transactlons There were no transactlons wlth related partles durlng the year.