THE LOGOS TRUST
Annual Report
and
Financial Statements
for the year
I" September 2024
to
31" August 2025
Registered Charity No SC038264

THE LOGOS TRUST
Index to Financial Statements
Title
Page No.
Indcx
Report of the Trustees
Independent Examiner's Report
Balance Sbeet
Stat¢ffj¢nt of FinaDGial Activiti¢s
Not￿ to the Accounts
Page l of9

THE LOGOS TRUST
Report of the Trustees
The trn5tees present tbeir rq￿ with tbe financial slatell￿￿ for the ye4rended 31° August 2025. The tnJste¢5
have adopted the provisions of Accounting atsl Repolling by Charities S¢atement of Reconllllended Practice
applicable to cbaritie5 preparing their accounts in accordance with the Financial Reportll￿ St8ndatd applicable
in the UK and Republic of Ireland (FRS 102) (eff￿tiVc l January 2019).
OWECTIVE AND ACTIVITIES
Objective aim5
The Charity's objectiycs are set out as follows:
To promote the provision of 5cIMy)Is and educational faciliii¢5.
To rclieve povety. the alleviation of hunger and dise&se the Republic of Cypnts and elsewh￿¢
ttjroughout th¢ world.
To Eurther the work of an lll5titw of L¢2millg known as The iDgos Flucationai Institute.
2).
31.
ACHIEVEMEf4T AND PERFORMANCE
Charitable activities
Fun¢ts during the f￿anCIal yc8r w¢rc contributed to thc fi]nding of pupils at the L£)gos Educational Institute in
Cyprus io advance their learning and educational nce& These pupils would oihenvise noi be able to attend th¢
InsiiDJie due io fllwicÈAI constraints.
FINANCLIL REVIEW
Financial po$itioth
During the peri(Ki the charity re￿)rted a deficit of £29.￿)3 (£50.751 sury)llls for 20241. At the balance sheet
date th¢ charity had a swplus in funds of £292,491 (£321,495 at 2024), of which £292,491 were unrestricted
and NIL were restricted funds.
The assets of the Trust consist of all (lo￿tIo￿$. oth¢r moDie5 and all interest eatlled.
The TnL%tres have power to apply tbe Futtts in the allaimnent of the purFM)s¢ of th¢ Trust and in so far as any
such income is noi ulilised in any one year. the tsvste¢s will retain it to be used in th¢ subsequent years.
Investment policy
Thc trnstces havc the ￿>Wer to apply fLEn&s in such a manner as thcy tbiDk flt of for the benefit of any of th¢
Stated charitable objects orto inv&%t fU￿JS &$ perniitted by the TruMe¢ Aci 2(KX).
Reserves polley
The tsusiees have 6xamin¢d thc rcquiTsm¢nt for reseT¥e5 in th¢ light of the main tisks facing the charity. It is
thc policy of THE LOGOS TRUST to rnaintain fi￿(L8 at a level wbich allows the cban.ty to operate in the light
of unforeseencircumstsllces. The tn￿eeS believethatthe level ofre5erves atth¢aKlof th¢ f￿￿￿¢1￿1 accoullting
petiod is adequate to ￿¢¢1 thi5 policy.
PLANS FOR Fir￿ PEIUODS
The long-temi aspiiation of the Ttustees is to see the Logos S¢1￿01 opuate from new premises, offering an
excellent and modern educatiott experie￿¢.
However, rnedium-rerm plans ￿ to continue up￿adItig ￿ refirbisbing the existing pren)ises to meet the
compliance rcquircmcnts wtth statutory ttgulations.
The progvdm of building improvement worf(s is to be unikEtsk¢n ovtr the llext few yeats as full￿ allow.
Page 2 of 9

TKE LOGOS TRUST
Report of the Truslees (CoDtinued)
STRUCTURE, GOVERNANCE AI¥D bIANAGEMENT
Governing document
Logos Trust UK was consfituted under Declaration ofTn]st on 24 May 1971. TheTn]stee5 shall hold the Trust
Fwid ¢x¢lusiv¢ly for the chariiable purpose as set oui below. The chan.ly is ￿gIs(Cred with the CILarity
Cotnrni&%ioll und¢r Dumber 262771 and with OSCR undernumt¢r SC038264.
Recruitment 2nd appointment of truste¢5
The Trnst elldeavorsto ¢nsur¢ that theTn￿tee5 are from a variety Ofprofessio￿ andbackgrounds. each bringing
valuable experience io the management of the TnLSt. Appointll￿1 &% a Trw%t¢e is by invitation from the existing
Trustees. Upon invitation the individual is provided with the opp)thmity to read the Declaraiion of Trt￿t to
familLarLse thetn5elves with tbe r&SpO￿l￿11ltieS expeded from th¢mof holding thepost. As ]Le￿sary the Trust
will seek guidance from qualified profe55iona15 and OSCR to enable thetn to fjjifki their responsibilities.
Risk Mausgement
The trllstees review thc major risks to the charity OD aD ougoing b&8is. SignifLCallt external risks are fL]llding
aThd ewnditure.
Proctdurc5 are in place toenslue compliancewith heaIth attd safetyre8utatiots88rtdsafeguarth.ng forvolunteer&
lead¢rs aTKI trnstees.
REFERELYCE AI¥D AD￿lINISTRATIvE DETAILS
Registered Charity
SC038264
Registered office
3 Carson Mews
Bally¥owan
Co Down
BT23 5GA
Trustees
CP Clark¢
DM Woodside
D McGuillan
J Ross
JWM Howe (Retired 3110812024)
P Ross
S Brow
D Mcclea
P Davison
A EntWi5tlc
N Agnew
S Scammell
G Love
Page3 of9

THE LOGOS TRUST
RepDrt oftht TTUStee5 (CoDtiDued)
REPKRENC# AND ADMJPIISTRAIIVE DETAIts
B￿￿k*￿$
Bankof
Scoualld PO
Box I￿0
BX2 ILB
I￿depe￿a¢￿t EJarn
J Roget5.
FCA Ph¢l8ts
& Pt¢s¢Nt
Chartcrcd Acrountsnty
Rivts Hou¥e
Avetn
Ncwry.C
rJowD BT34
2DL
AppLOv¢dbyot&roft￿Bo1￿J0ITl￿s￿Cl￿ 2f May1016•Ddyw*40Thitst￿aIrtsY
MrDMWo•thlde-Trlllto*
Onbeb•if•f¢knTtWStee50fTRF.LOGosiiiusr
41 P¥&[e

INDEPENDEIYT EXAMINER'S REPORT
TO THE TRUSTEES OF THE LOGOS TRUST
For the pcriod ¢ttded 31" August 2025
Independent Examiner's Report to the trustees OITHE LOGOS TRUST
I report lo thc charity tsusiecs on my cxamination of the accounis of the charity for the accounting pcriod
ended 30 Septernber 2025.
Reswin5ibilitie5 XDd bjsis of report
As the cban.ty ￿￿tee5 of the Coll4>8lly you are TtswDsible forthe prqwatioll of thc accounts in aceordanee
with the tern]s of tbe Charities andTntsiee (Scotlalld) Act 21M)5 and the C￿117¢& Accounts
Hal'ing satisfL¢d myself that the a¢counts of the Company ate ttquired to be audikd under Part 16 of the
2006 Acl and areeiigible for Indep¢nd¢nt¢xaminatio￿ I report in re4)ectof my examination ofyourcharity's
accounts caTri¢d out under 5ectioD 145 of the Charities Act 2011 {'the 2011 ACV'I. In carying out tny
exarnination I have followcA th¢ Directions ￿Ven by the Charity COMMI￿0￿ section 145(5)(b) of the
2011 Act.
Independent examiner's statement
I bave completed my era￿]￿110ll. l u)nfirm that no m8tt¢TS hav¢ ¢ome tts Tny att¢￿)0# in ¢onneetion with
the examination gtving me cause to believe..
accounting ￿ordS w￿¢ kept in respect of the Company os Tequir&l by se¢tion 386 of tbe 21J)6
Act: or
the accounts do not ac¢ord with those r¢cord5" Of
the artounts do not Comply with th¢ accowiting requiremffllts of s￿tiQll 396 of thc 2(NJ6 Act other
thau any r¢quiremcnt ihat the accounts give a true and fair view which is not a mattu consideTcd as
part of aa iThdyndent examination. or
the a¢coutJts have not been prepared in accordance with the method8 and Priticiples of the StaiemeTht
of Recommended Prdcii¢e foT accounting and rep¢ming by charities (applicable to charities preparing
their accounts in ￿e0rdance with the FiDancial Re￿j￿ing Stsndsrd appitcable in the UK aDd Republic
of Ireland (FRS1021).
I have concerns alld have come DO other lljatten iti connection with the exan)ination to which
aitention should be drawll in this reportinorderio ¢nabl¢ a proper uod¢rs*anding ofthe accourLts to bereaehed.
,'LL . P,J
JeffRogers, FCA
Chartered Accountant
Phelan & Prescott
Chartered AccouTLtant
River House. HoEDe Avenue
Newry. Co Down
BT34 2DL
Date.. 22 May 2026
Page 5of9

THE LOGOS TRUST
Balance Sbeet
xs at 31 August 2025
2025
FIXED ASSETS
InvesimcDt5 (Notr 4)
61
24200]
CLTRREYT A&SETS
Cash ak BJThk athl in Iland
si
CURRFJ¥T LJABILrnES
su￿ ALLTrals
£1
Nd CuTreTri Assets
74634
T￿11 As￿5 l¢M cyrTt￿ Lknbllitte5
29U•i
311A95
FiryDS OF THE CIL4RITY
UuT¢Jtsiried Fumds
Rtstyitltd F#nds l.*0*5)
292A91
NIL
Tl1¥ li¢u0¢A￿ w￿¢ apF￿e0 by the Iloard ¢tITLuS￿%S May ?Q26andwtre si8ned on
ILS b￿￿rty.
S StAttwitU- Tn55*e
A EnrnYi5tle- TN$tee
D McCle*b Tnts(ce
The part of fuwKial srarrments
Pa8e6of9

THE LOGOS TRUST
Statement of Financial Activities
for the year ended 31 August 2025
2024
Unrttirk¢ty] R¢5trkityl T•tsi
INCOME
Donations and Legacies
144,028
6.750 150,778
111.585
Total Incom¢
£144,028 £6,750 £150,778
£111,585
EXPENDITURE
Chariiable Aetivities
Learning materials & &rémL¥
SLhoolwear
Donalions
42,373
2,589
I￿.0￿0
49.123
2.589
750 J06,750
44.984
SJ2
2.503
S￿ppOrt Costs
Management
Trairring costs
Travel
Repairs
Postage & stationary
Sundri
3,912
3.912
3,930
646
IAform*tioD iechtstslo
School 1nanagenre￿{ tySteoLg
22.475
32.475
6.167
GfjYernaDce costs
ALcowitanLy & legalfe
Lhorges
1.052
30
1.652
30
1.742
30
TrtalExpenses
£173,031 £6,750 £179.781
£60.834
NET INCOMEI(EXPENDrruRE)
(29.lJO3
(29,IK13)
50,751
RECONCILIATION OF Fill¥DS
Total fund5 brought lonyard
Ntt GAlllS oll iIivestments
321.494
321.494
270, 744
TOTAL FUf4DS CARRIED FORWARD £292A91
£292,491
£321,495
The Notes fonn part of tlry fID￿K131 ststejnents
Page 7of9

THE LOGOS TRL.ST
Notss to the Financial Statements
Note l- STATUTORY INFORMATION
THE LOGOS TRUST 1$ a tn]54 registered in SeotlaTKL The Tw8t's rewed nuntherandtegistered
addre&s can be fo￿￿ within the Refere￿e Adnjwistraiion Derails.
Th¢ Accounting period is for th¢ year lo 31° August 2025 arKi ¢QD]parativ¢ figure5 are for the year
to 31. Aug￿$t 2024.
Note 2-AccouNfiNG POLICIES
Bgsis ofprepaiing the finAD¢ial ststemeDts
The fllwiciai statements of the charitable cotnP3ny, which 15 2 PLthtic bellefit entity under FRS IQ2.
have been prepared io 2c£ofd3nce with the Charities SOBP (FRS 1021 "Accounting and Reporting
by Charsties.. Statement of K¢wmmended Practi¢e appliG?ble to eh2Titi¢s pteparing their accouDts i
accordance with the FIna￿cIal Reporting St2Ddardappli¢able inthe UKaDdRepublic of Ireland IFRS
102) {effective l January 2015)-, FinatKiai Re[K>rt￿ Stalldard 102 Yhe Finallcial Reporting
Stand2rd applicable ID the UK and Republic of Ireland. alld the Cbatities atyj Trustee lllvestment
(Scotland) Act 2005. The financial stsi¢mcnts hav¢ b¢¢n prcpared llnder the historical cost
conveDtion, witb the exception of investments which are included at tnarket val￿.
llleome
All income is re￿gnised in the Ststement of Financial Activities once the clwity has enttilement to
the fiLnd5, it is probable that the iwome will be T￿lved the awunt (an b¢ me&5ured Rliably.
Expeoditwe
Liabilxiies are recognised as expenditure as soon as there 15 a legal or co11stn￿tive obligation
cOll￿[Littl￿g the charity to the eXpe￿Illure, it is probable that a traDsfer of econo￿1¢ benefits will
required in settlement alld tbe amounts and obligation cath be measured reliably. ExpendiwTC IS
accowited foron a cash basis and has bcen classifled lln¢kT headings that aggregate ail costs related
to Ihe tategory. Where costs caunot be attributed to particular headiugs they have been allocated to
activities on a b&si5 consist¢ot with the w¢ of resources.
Tgxation
The Charity is exempt fro￿ tLutioll oll its clharitsble xtiYiti&S.
FuDd accountillg
Unrestricted funiLs are available foruse at the discretion of the tr￿4¢C5 to fiuther any of the charity's
purposes. Designaied futtds uDrestricted fjjtth eamiarked by the tswtees for particular futw¢
project or ¢ommittnettt.
Re5tri¢ted fynds are subjected to r￿]￿lon5 on their ¢xpendttUTe de¢iared by the donor or through
thc ternjs of an #p￿8[, and fall into one of two sub4lasses: restrieied illCA)me fittth or endowment
fiEnds.
Reaiised gaills I0￿e*
There tLave been no real￿ed gaitss or losses on AnvestsnenL8 during the yw.
ote 3-TRUSTEES' REMUNERATION AI¥D BEI¥EFrrs
No payments have been made to ally of the Trustees duriD8 the account￿￿ PEriod to 31. August
2025 or in the previo￿$ accounting period othcr thaa to cover travel.
Pa8e8of9

THE LOGOS TRUST
Notes to the Financial Statements {CODtiDued)
Note 4- FIXED A&SET INVESTMEF(rs
21125
2024
LEIT Invesiment
242.861
242,861
This iL)vestmenl is the share capitsj ID Logos Ed I￿titUte Limi*d l(Kat¢d iD cypn￿.
Note 5- RESERVES
Restii¢ted Reserves Jna& up of restricted io¢ome le&8 associated extEThdiLure durillg the
accounting period. Details of the make-up of balances on Resuictrd Reserves as at the Balan¢¢
Sheet date is as follows.'_
BIFTvd
ExpewJdit¥r¢
Fund
Transfer
Unrestricted
Restricted
321.497
144,028
6.750
(173.031)
(&750)
292.491
£321,497
£IYl,778
179.781)
£292,491
Page9of9