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2021-12-31-accounts

Digitally Signed Document Document ID: 4F70E9BB2F989C

Document Details:

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SLA351-Charity accounts (final)-JL-
Filename:
20220330-150545-697[466550].PDF
Client of: Carter & Coley
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Signature Details

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Name: James Escott
Email: james.escott@btinternet.com
Date & Time: 05/05/2022 14:41:20 (BST)
IP Address: 86.141.111.77
James Escott agrees and approves the contents of this
Signing Statement:
document.
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REGISTERED COMPANY NUMBER: 03648722 (England and Wales) REGISTERED CHARITY NUMBER: 1072342

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

FOR

THE SLAVANKA TRUST

Carter & Coley Limited Chartered Accountants and Statutory Auditor 3 Durrant Road Bournemouth Dorset BH2 6NE

THE SLAVANKA TRUST

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 4
Report of the Independent Auditors 5 to 7
Statement of Financial Activities 8
Balance Sheet 9 to 10
Notes to the Financial Statements 11 to 16
Detailed Statement of Financial Activities 17

THE SLAVANKA TRUST

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2021

TRUSTEES R W H Barker
Mrs N M Coombs
Mrs R F Dowdy
P J Leroy
P V Lindon
Miss J Morgan
Rev J H Simmons
COMPANY SECRETARY A J Escott
REGISTERED OFFICE 3 Neyland Close
Tonteg
Pontypridd
Rhondda Cynon Taff
CF38 1HH
REGISTERED COMPANY 03648722 (England and Wales)
NUMBER
REGISTERED CHARITY 1072342
NUMBER
AUDITORS Carter & Coley Limited
Chartered Accountants and Statutory Auditor
3 Durrant Road
Bournemouth
Dorset
BH2 6NE
BANKERS Santander UK plc
Bridle Road
Bootle
Merseyside
L30 4GB
SOLICITORS Gregg Latchams Ltd
7 Queen Square
Bristol
BS1 4JE

Page 1

THE SLAVANKA TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a memorandum and articles of association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Organisation

The trustees are responsible for the overall management and control of the charity. The trustees met three times during 2021 working under the chairmanship of Rev J H Simmons. The administration of the charity has been carried out by James Escott.

Objectives and activities

The objective of The Slavanka Trust is to advance Christianity in particular by the advancing of funds to support Christian educational and/or residential ministry. The charity's policy is to support other Christian organisations worldwide by the making of grants and partnering with other organisations that share similar objectives.

Investments

The Project Fund has been part invested in loans to charities with similar objects and in part remains uninvested, and is held on deposit with the Charity's bankers.

The Grant making Fund has been divided into two parts -

Page 2

THE SLAVANKA TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT Review of developments, activities and achievements

During 2007 the Trustees decided that in future The Slavanka Trust's activities should be represented by two funds:

  1. A project fund, where creative partnerships would be established with other charities with similar objectives, and

  2. A grant making fund, where the capital is invested to provide an income for distribution

During 2021, partnerships have continued with Adventure +, Ashburnham Place, Christian Youth Enterprise, the Great Wood Trust and the Scargill Movement. Their ministries continue to benefit from the Partnership with The Slavanka Trust.

All project loans are being repaid in line with the agreements made with the recipient charities.

In 2021 grant applications were received from organisations working in residential Christian ministry and education from different parts of the world, including Africa, Europe, Easter Europe, SE Asia and the UK. Twenty eight grants were made in 2021. Please see the website at www.slavankatrust.org for details.

The Trustees had three on-line meetings during 2021 to consider these applications and to approve grants. Resources for making grants arise entirely from investment returns receivable from both funds. All available income has been allocated.

Reports from the recipients of assistance from The Slavanka Trust are requested on a regular basis. These indicate that the grants made and the support given have made a significant difference to the effectiveness of the recipient charities in carrying out their Christian charitable activities.

Risks and uncertainties

The Board regularly reviews the key risks facing the charity. The external risks, over which the Board has no control, include a decline in the income streams flowing from its investments and a decline in the value of its investments. The trustees have delegated much of the responsibility of managing the income streams and assets to Rathbones.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of The Slavanka Trust for the purposes of company law) are responsible for preparing the Report of the Trustees 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 year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

Page 3

THE SLAVANKA TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

AUDITORS

The auditors, Carter & Coley Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 27 April 2022 and signed on its behalf by:

A J Escott - Secretary

Page 4

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF THE SLAVANKA TRUST

Opinion

We have audited the financial statements of The Slavanka Trust (the 'charitable company') for the year ended 31 December 2021 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Page 5

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF THE SLAVANKA TRUST

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Due to the small nature of the charity and the minimal number of transactions during the period our audit testing has relied on testing complete populations and balances. All elements of the financial statements have been tested to ensure that all material risks are sufficiently covered.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Page 6

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF THE SLAVANKA TRUST

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Carter & Coley Limited

Chartered Accountants and Statutory Auditor Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 3 Durrant Road Bournemouth Dorset BH2 6NE

27 April 2022

Page 7

THE SLAVANKA TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

Notes
INCOME AND ENDOWMENTS FROM
Investment income
2
EXPENDITURE ON
Raising funds
Investment management costs
3
Charitable activities
Charitable activities
Total
Net gains on investments
NET INCOME/(EXPENDITURE)
Transfers between funds
11
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
2021
Unrestricted
Designated
Total
fund
fund
funds
£
£
£
113,908
-
113,908
22,599
-
22,599
22,599
-
22,599
162,353
-
162,353
184,952
-
184,952
477,120
-
477,120
406,076
-
406,076
(3,000)
3,000
-
403,076
3,000
406,076
4,679,482
-
4,679,482
5,082,558
3,000
5,085,558
2020
Total
funds
£
112,979
20,166
20,166
148,939
169,105
32,628
(23,498)
-
(23,498)
4,702,980
4,679,482

The notes form part of these financial statements

Page 8

THE SLAVANKA TRUST

BALANCE SHEET 31 DECEMBER 2021

Notes
FIXED ASSETS
Investments
Investments
7
Social investments
8
CURRENT ASSETS
Debtors
9
Cash at bank
CREDITORS
Amounts falling due within one year
10
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
11
Unrestricted funds
TOTAL FUNDS
Unrestricted
fund
£
4,362,184
225,943
4,588,127
-
496,431
496,431
(2,000)
494,431
5,082,558
5,082,558
Designated
fund
£
-
-
-
-
3,000
3,000
-
3,000
3,000
3,000
2021
Total
funds
£
4,362,184
225,943
4,588,127
-
499,431
499,431
(2,000)
497,431
5,085,558
5,085,558
5,085,558
5,085,558
2020
Total
funds
£
3,907,669
327,733
4,235,402
963
445,092
446,055
(1,975)
444,080
4,679,482
4,679,482
4,679,482
4,679,482

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these financial statements.

The notes form part of these financial statements

continued...

Page 9

THE SLAVANKA TRUST

BALANCE SHEET - continued 31 DECEMBER 2021

The trustees acknowledge their responsibilities for

These financial statements have been audited under the requirements of Section 145 of the Charities Act 2011.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 27 April 2022 and were signed on its behalf by:

J H Simmons - Trustee

The notes form part of these financial statements

Page 10

THE SLAVANKA TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

Page 11

THE SLAVANKA TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

2. INVESTMENT INCOME

Other investment income
Deposit account interest
Current asset investment income
Investment dividends
3.
INVESTMENT MANAGEMENT COSTS
Portfolio management
4.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Auditors' remuneration
2021
£
36,587
460
9,942
66,919
113,908
2021
£
22,599
2021
£
2,005
2020
£
33,261
1,652
15,148
62,918
2020
£
33,261
1,652
15,148
62,918
112,979
2020
£
20,166
2020
£
1,995

5. TRUSTEES' REMUNERATION AND BENEFITS

The trustees received no remuneration during the year (2020: nil).

Trustees' expenses

Expenses of £103 (2020: £42) were paid during the year to trustees, principally to cover travel expenses to board meetings and visits to organisations to which Slavanka have advanced grants.

continued...

Page 12

THE SLAVANKA TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Designated
fund
fund
£
£
INCOME AND ENDOWMENTS FROM
Investment income
112,979
-
EXPENDITURE ON
Raising funds
Investment management costs
20,166
-
20,166
-
Charitable activities
Charitable activities
148,939
-
Total
169,105
-
Net gains on investments
32,628
-
NET INCOME/(EXPENDITURE)
(23,498)
-
RECONCILIATION OF FUNDS
Total funds brought forward
4,702,980
-
TOTAL FUNDS CARRIED FORWARD
4,679,482
-
7.
FIXED ASSET INVESTMENTS
MARKET VALUE
At 1 January 2021
Additions
Revaluations
At 31 December 2021
NET BOOK VALUE
At 31 December 2021
At 31 December 2020
Total
funds
£
112,979
20,166
20,166
148,939
169,105
32,628
(23,498)
4,702,980
4,679,482
Listed
investments
£
3,907,669
198,532
255,983
4,362,184
4,362,184
3,907,669

continued...

Page 13

THE SLAVANKA TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

7. FIXED ASSET INVESTMENTS - continued

There were no investment assets outside the UK.
Cost or valuation at 31 December 2021 is represented by:
Valuation in 2021
8.
SOCIAL INVESTMENTS
MARKET VALUE
At 1 January 2021
Repayments in year
Other movements
At 31 December 2021
NET BOOK VALUE
At 31 December 2021
At 31 December 2020
9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
£
Prepayments and accrued income
-
Listed
investments
£
4,362,184
Loans
£
327,733
(105,883)
4,093
225,943
225,943
327,733
2020
£
963

continued...

Page 14

THE SLAVANKA TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals and deferred income
11.
MOVEMENT IN FUNDS
Net
movement
At 1/1/21
in funds
£
£
Unrestricted funds
General fund
4,679,482
406,076
Designated fund
-
-
4,679,482
406,076
TOTAL FUNDS
4,679,482
406,076
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
113,908
(184,952)
TOTAL FUNDS
113,908
(184,952)
Comparatives for movement in funds
At 1/1/20
£
Unrestricted funds
General fund
4,702,980
TOTAL FUNDS
4,702,980
2021
£
2,000
Transfers
between
funds
£
(3,000)
3,000
-
-
Gains and
losses
£
477,120
477,120
Net
movement
in funds
£
(23,498)
(23,498)
2020
£
1,975
At
31/12/21
£
5,082,558
3,000
5,085,558
5,085,558
Movement
in funds
£
406,076
406,076
At
31/12/20
£
4,679,482
4,679,482

Page 15

continued...

THE SLAVANKA TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

11. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
112,979
112,979
Resources
expended
£
(169,105)
(169,105)
Gains and
Movement
losses
in funds
£
£
32,628
(23,498)
32,628
(23,498)

The Designated Fund are funds set aside in the year for a grant to the Family Trust that was paid after the year end.

12. RELATED PARTY DISCLOSURES

The trust has granted loans and made grants to The Great Wood Trust (GWT), a trust of which the Rev J H Simmons is a trustee. GWT is a charitable trust company. limited by guarantee, charity number 1120240. Rev Simmons receives no pecuniary benefit from his role as a trustee of GWT.

The initial loan is repayable by instalments over 10 years.

Year ended 31st December Loan Grant Repaid Balance
£ £ £ £
2014 200,000 20,000 - 180,000
2015 - 20,000 - 160,000
2016 - 20,000 - 140,000
2017 - 20,000 - 120,000
2018 50,000 20,000 - 150,000
2019 10,000 20,000 30,000 110,000
2020 - 20,000 10,000 80,000
2021 - 20,000 20,000 40,000

The balance is shown within social investments.

Page 16

THE SLAVANKA TRUST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

INCOME AND ENDOWMENTS
Investment income
Other investment income
Deposit account interest
Current asset investment income
Investment dividends
Total incoming resources
EXPENDITURE
Investment management costs
Portfolio management
Charitable activities
Grants to institutions
Support costs
Governance costs
Wages
Auditors' remuneration
Office Expenses
Trustee, secretarial and other expenses
Total resources expended
Net expenditure before gains and losses
Realised recognised gains and losses
Realised and unrealised gains and losses on
investments
Net income/(expenditure)
2021
£
36,587
460
9,942
66,919
113,908
113,908
22,599
150,287
9,247
2,005
711
103
12,066
184,952
(71,044)
477,120
406,076
2020
£
33,261
1,652
15,148
62,918
112,979
112,979
20,166
136,892
9,293
1,995
717
42
12,047
169,105
(56,126)
32,628
(23,498)

This page does not form part of the statutory financial statements

Page 17