2025-05-31-accounts - Bryant Charitable Trust

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BRYANT CHARITABLE TRUST

Docusign Envelope ID: 1C43BECA-A817-45AE-9AQF-6F28939438E5

CONTENTS

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Trustees’ Report

Independent Examiners Report

Receipts and Payments Account

Statement of Balances

Notes to the Accounts

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BRYANT CHARITABLE TRUST

Docusign Envelope ID: 1C43BECA-A817-45AE-9A9F-6F28939438E5

TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 MAY 2025

The Trustees present their report and the financial statements of the charity for the year ended 31 May 2025.

Reference and Administrative Details Registered charity name Bryant Charitable Trust Charity registration number $C033010 — ee The trustees who served the charity during the period were as follows:-

Independent Examiner

Hall Morrice LLP 6/7 Queens Terrace Aberdeen AB10 1XL

Objectives and Activities The purposes of the Trust are to promote and support selected Christian organisations worldwide. This includes the support of missionaries, mission work, special projects and the promotion of Christian literature. In addition, the Trustees can, at their discretion, elect to assist such other charitable objects in any part of the world, such as disaster relief situations.

Achievements and Performance

During the year the Trust continued to pursue its aim of supporting Christian organisations and charitable initiatives in the UK and overseas. The overall level of giving remained broadly in line with the previous year, with funds directed to areas where the Trustees believe they can have meaningful impact. Support for Philippine Asia Missions Inc. (PAMI) was increased during the year, with grants totalling £23,567 (2024: £12,045). Based in Sorsogon Province in the Philippines, PAMI continues its work in deprived communities through feeding programmes and local outreach, including leadership training, Bible teaching, children’s ministries and church planting. Grants of £7,136 were provided to Deeside Christian Fellowship Church Ministries in Aberdeen towards pastoral outreach support. The ministry is progressing towards a more self-sustaining position, enabling the Trust to reduce its level of support and release funds for other charitable purposes. The Trust also maintained its ongoing support for Sightsavers and Save the Children, with grants of £360 to each organization. During the year, £3,000 was provided to Moldova Christian Mission to assist its outreach and mission work. Community-based organisations were also supported, including Forfar West-Para Football Club (£500, unchanged from 2024) and a grant of £100 to the Creation Science Museum.

Total grants paid during the year amounted to £34,023 (2024: £36,439).

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Docusign Envelope ID: 1C43BECA-A817-45AE-9A9F-6F28939438E5

BRYANT CHARITABLE TRUST

TRUSTEES’ ANNUAL REPORT (CONT’D) YEAR ENDED 31 MAY 2025

Statement of Trustees’ Responsibilities

The trustees 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).

The law applicable to charities in Scotland 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 charity and of the incoming resources and application of resources of the charity 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 in the Charities SORP;
° make judgements and estimates that are reasonable and prudent;
° state whether applicable accounting standards have been followed, subject to any 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 charity will continue in operation.

The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity's constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the Trustees

Trustee 25 February 2026

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Docusign Envelope ID: 1C43BECA-A817-45AE-9A9F-6F28939438E5

BRYANT CHARITABLE TRUST

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BRYANT CHARITABLE TRUST

| report on the accounts of the charity for the year ended 31 May 2025 which are set out on the following pages.

Respective Responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of Independent Examiner’s Statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.

Independent Examiner’s Statement

In the course of my examination, no matter has come to my attention:

which gives me reasonable cause to believe that in any material respect the requirements;
e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations;

have not been met; or

uld be drawn in order to enable a proper understanding of

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BRYANT CHARITABLE TRUST

Docusign Envelope ID: 1C43BECA-A817-45AE-9A9F-6F28939438E5

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 MAY 2025

RECEIPTS Donations Bank Interest Received TOTAL RECEIPTS

PAYMENTS

Loan to Related Party Payments relating directly to charitable activities Grants Paid Support Costs Governance Costs TOTAL PAYMENTS SURPLUS/(DEFICIT) FOR YEAR

Unrestricted Funds 2025 2024 Note £ £ 50,250 50,000 ~~4,687 4,890 54,937 54,890~~ 137,726 - 1 34,023 36,439 64 64 ~~1,176 900 172,989 37,403~~ (118,052) 17,487

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Docusign Envelope ID: 1C43BECA-A817-45AE-9A9F-6F28939438E5

BRYANT CHARITABLE TRUST

STATEMENT OF BALANCES AS AT 31 MAY 2025

	2025	2024
	£	£
UNRESTRICTED FUNDS
CASH AT BANK
Cash at Bank at 1 June 2024	169,311	151,824
Surplus/(Deficit) forYear	(118.052)	17.487
Cash at Bank at 31 May 2025	51.260	169,311
INVESTMENT
Loan to Related Party	137.726	-
TOTALFUNDSasat31May2025	188,986	169,311

Approved by the Trustees on 25 February 2026, and signed on their behalf by:

Trustee

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Docusign Envelope ID: 1C43BECA-A817-45AE-9A9F-6F28939438E5

BRYANT CHARITABLE TRUST

NOTES TO THE ACCOUNTS

FOR YEAR TO 31 MAY 2025

BLE ACTIVITIES — GRANTS PAID

Institutions

— Asia Missions Inc. rs Children hristian Fellowship Church Ministries Christian Mission Kids Foundation — Mississippi rch of Scotland Football Club st-Para Football Club Science Museum

2025 £ 23,567 360 360 7,136 2,000 - - 500 ~~__100~~

34,023

ES REMUNERATION AND EXPENSES

No trustees were paid remuneration in the year.

No expenses were reimbursed to trustees during the year.

RELATED PARTY TRANSACTIONS During the year, a donation of £50,250 (2024 - £50,000) was received jointly from Mrs B Bryant and Mr Robert D Bryant.

During the year a loan of £137,726 was advanced to JW Assets Ltd, a company own sister of trustee Brenda Bryant. The loan attracts interest at 11%.

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Docusign Envelope ID: 1C43BECA-A817-45AE-9A9F-6F28939438E5

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Legal claims

8 There are no claims in connection with litigation that have been, or are expected to be, received.

Laws and regulations

9 There are no known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements.

Related parties

10 Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters, which require disclosure in order to comply with legislative and accounting standards requirements.

Subsequent events

11 There are no events subsequent to the date of the financial statements, which require adjustment or disclosure.

Going concern

12 We believe that the charity's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity's needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charity’s ability to continue as a going concern need to be made in the financial statements.

Grants and donations

13 All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.