Servallt Trnst- A Compaoy Limited by Guaralltee
Statement of financial activities incorporating income and expenditure ac¢ount
Statement of financial activities
Sep-23
Aug-24
77.481
3.500
41.443
2.180
2.5
1.730
1.400
21.414
151,648
Incomin
Tithe
50S Mission
UCO Belfast Income
Alms
Misc. Income
Event Income
Grant Income
Gift Aid
Total Incoming Resources
Sep-24
Aug-25
78,319
3.51)0
47.837
904
Resources
18
2.580
2,200
20.962
156.320
Resources Ex
ended
Choritable Activity
Charis Expenditure
Charis Overheads
University Christian 0[rt￿a¢h
Mission
Alms
Grants
Totsl Resources Expended
72.406
12.960
70.801
129
71.105
10.728
66.678
105
2.160
950
158.456
149,566
Net In¢ominE Resour¢es for the Year.
-6.808
6.754
Funds Balance Brought Forward
Adjustment (Borcloy AccountAo
Fund Balances Carried Forward
34.692
898
28,782
20
35,556
28,782
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Servant T￿￿t- A Company Limited by Guarantee
Sthtement of balance sheet
Sep-23
Aug-24
Net Assets
Fixed Assets
Sep-24
Aug-25
Current Assets
External Oébtors
Short Term Deposits
Cash at Bank and in Hand
Danske Bank- Charis
Danske Bank_ UCO
Oanske Bank_ Charis Youth
Barclays Bank_ UCO
Total Current Assets
(uco)
4.948
25.546
20,409
7,455
2,200
832
28.782
35.556
less Creditors and Income in Advance
£28,782
£35,556
Fund Balances
Aug-24
Aug-25
Charis General Fund
UCO General Fund
Chari5 Youth Fund
UCO Fund {Barclay5)
Kenya Medical Atms
Total Funds
23,046
20.409
12.403
2,200
1.400
832
2,500
28,782
35,556
The financial statements wer¢ approved by the directors on
on thcir b¢half by:
4 May 2026 and signed
Desmond Dick
Ick. Tru￿ee
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Servant Trust- A CoMp￿Y Limited by Guarantee
Notes to the financial statements- Accounting Policies
For thc year ended 31 August 2025
Basis of preparation orriuallcial ytatements
The fiJRancial ststements have been prepared in accordance with Aceounting and Reporting by
Charities.. Statement of Recommcnded Practtce applicable to ¢lwities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) (effective l January 2015)- (Charities SORP (FRS 102)), the Financial Reporting Standard
applicable in the UK and Republic of Ir¢land (FRS l(r2} and the Companies Act 2006.
Servant Trust meets th¢ definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction valu¢ unless otherwise
stated in the relevant accounting policy.
ReconcRliation with previous Generally Accepted Accounting Pracliee
In preparing these accounts, the Directors have considered whether in applying the accounting
policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative
items was required. Having considered the key accounting policics it was detern)ined that the prior
year figures w¢re not materially impactsd. As such, no restatement of compardtive figures was
r¢quired.
Company statlls
Th¢ company is a cornpany limited bj guarantee. The members of the company are the Directors
named on page l and the Company Secretary. ln the event of thc company" beittg wound up. the
liabillty in respect of the guarantce is limited to £10 metnber of the company.
Fuud ac¢ountiDg
GeneraI funds are unrestricted funds which are available for use at the discretion of the Direclors in
furtherance of the general objectives of th¢ company and which have not been designated for other
purposes.
R¢stricl¢d funds are funds which are to k used in accordance with specific restriciions imw)s¢d by
donors or which have been raised by the company for particular purposes. The costs of raising and
administering such funds are charged against the S￿c]riC fund. Th¢ aim and use of each restricted
fund 15 set out in th¢ notes to the financial statetnents.
Income
All income is recognised once the company has received the income. Income tax recoverable in
lation to donations receiv¢d under Gifi Aid or deeds of covenant is T¢cognised at the time of when
the amount is r￿e1Ved from HMRC. In¢oJnc tax recoverdble in relation to investment income is
cognis¢d at th¢ time the investment income is received. Other income is recognised in the period in
which it is receivable and io the extent the goods have been provid¢d or on Completion of the service.
Expellditure
Expenditure is recognised once transfer of economic benefIt has been made to a third party.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct Costs
and shared costs, including supw)rt costs involved in undertaking ea¢h activity. Direct costs
attributable to g single aetivity are allocated directly to that activity. Shared costs which contributc to
more th2n one activity and support ¢osts which are not attributable to a 5inglc aclivity arc ap￿rtIoned
between those actlvilies on a basis consistent with tk usc of resources. Governance costs are those
incurred in connection with administration of the company and complian¢e with constitutional and
statutory requirements. Charitable activities and Govemance costs are costs incurred on the
company's educational operalions, including support costs and costs relating to the governance of the
¢oTnpany apportioncd to charitablc activiiies.
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