COMPANY REGISTRATION NUMBEIi. SC2n212 CHAR REGISTRATION MUMBER: SC03589S Sisterland UK Limitsd Company Limited by Guarantee Unaudited Financial Statements 30 September 2025 APEX ACCOUNTS Chartered Certs"fied Acwntanl 318 Queens Road Aberdeen AB15 8DT
Sisterland UK Llmited Company Limited by Guarantee Financial Statements Year ended 30 September 2025 Page Trustees, annual report (inoJrporating directoes report) ReFrfJrt to the board of tnjstees on Ihe weparation of the unaudit&J statthory financ4al statements Statsrnent of finanoal activities {induding income and expenditure account) Statement of finanaal posttbon Notes to the financAal stalements The follow1ng pages do not ft)rni part of the financial statements DetaileA statement of financaal activrt£s 15 Notes to the detailed statement of finala1 activities 16
Sisterland UK Llmited Company Limiled by Guarantee Trustees. Annual Report {Incorpordting the Dlrectofs Report) Year ended 30 S•ptember 2025 The tsustees, who are a0 Ihe directcrfs for the puOSe$ of c(Mnpany law. pre8ent thelr report aThJ the UnaUd[t fin8wo1 statem13 of the eharity lor the year ended 30 Septhber 2025. ReleTrn¢e and admlnlslratlyo dglalls RegistÈred tharlty name Sssterland UK Lwrmled Charfty reglstration numbgr SC03589S Company reglstratlon number SC273212 Principal office and ro9istsr•d 22 IA5thill Heights t)ffe Aberdeen A832 6RY The trustees r A Brrxlig MrJ Mrs L Dixon AGcountarFt Apex Accounts Chartwed Gertifd Aountant 318 Queerts Road Aterdeen AB15 80T siru¢turè. governan and managem•nt &8terLand UK Linwted is compary limiled by guaTantee arvj nol havtng a 5harE capital. The liability of rnemlkrs is lynited lo £1 each. The company 15 iKJveTwJ by the Lewwns OF its MemraThJum and Arb'cles ol AsscCiatD. Thg affairs of Stslwt#ryJ UK Lin1t are dweded aThJ managed by the Board ol Tnlee$ Ithe company dlrectofsl. Up lo 3 trust88s are by the mnbe[S nhe eleded truslee5"1. The trustees are aware of trt risks affeding Ihe (arity arHJ twns¥Jei that. as far 88 F¥)88ible, apprcpriate procedures are in pla lo mfogate those ri*s. Risks are re¥Bwed r4u&rly.
Sisterland UK Limrted Company Lirnited by Guarantee Trustees. Annual Report {Incorporaling tho Directorfs Reportl fconbnue4 Year ended 30 September 2025 obJtIVeS and activities SisterLand UK Ltd to out Tht•)veri5hed and Vulnerab tsjmmunths and Indivlduals ana support and improve Ihdr IrNES. Since 2018 the company has Iccussed on suppirtitYJ SLSterlaTrd PrqeLa in Sierra Leone ¥thh helps hoTneth$ wthefs and chiklren livmg on lh& streeis of Freetcw. Outrpach Support i8 given on a regular baS promding food, dothiNJ. 1¢al ¢are and persoMI hygkne prc4Yucls to he> individuals maintsln g)od heath In addOn support is ghen to indivxlua to set up in bu6ino9s or employment to enable them to achieve 8UStainable 5i¥ing and aci¥)mmodali)n. Our partner oroanisation that we work wh in Sieffa Lth)ne. &stetsnd Strra Leone. is a wl8tsred NGO and are Ihe onty organisalh)n In Skna Leone that is helping Thome$s women and childien on the slreets of Freetcwm. They are qualrfEd lo undert8ke ryih WInerab wcrfnen and chiklren. We have tefeired lo Ihe guidance ts)ntained in the Charty Commissi'S genernl 9LEKlanee on publ tenefit wTrn re¥wing our ains and ctyieJ¥es and In plaTrnmg our fiJture acthib'e8. AchiovAm•nts and pprfomiance hawe been extremely yJccessfrJl in meeling our (41VeS from last year I. TIE &sterbn¢J Prolect ha8 been very successful in ta[gElg and helping hothS mother$ aTh their chiklren living on the BtreelB of Friuvm. have empcfyyered many wlneFabl? wonn and inGreasEd their ConfenGe by helpiry them deveky skills thal are ¢7ucial twards buihling a LEtter future. This has teen achieved by pro¥4irb3 edu&ional cpportunljes as a8 ftKKJ. shelier and medical Gare. 2. We ¢xnpl• Iransform8d the IiNirvJ wTrJit¥Jns Df rnerrÉP of disabled cxjmmunty in Freetown by making the tin part)u Ihalttroy sleep in ¢)Jmpbtely wirKI and water PTOOf. 3. We nnue lo montfor the bee (amirvJ ryciÉct in Rtstifunk dwrd lo provide income to be shawj belween Sr6terknd Swia Leone arwj a f8Thing communty. Ton hwe5 are PCFulated with e6. Hea rrins continued to impad on honey pAUCt>n aTra we c4)ntinue lo the posth)n Gb6gly vth a possbk rE,.lK)ning of hKles. 4. We I))nte wiÉh staff Ir8ining to slaff in Frefjn the %81ry fOS818kllls 10 6UPPOrt vulnerab t81885 pecpl8. 5. Skeping mats for the hcffieI %sere thipped trj Slerra Leone. These wll L* d18lrl)ul to largeted homeless w¢xnen 8r¥J d)itslren who art skepino on hard street pamg. 6. Succe6sfulty 6el up homele55 rn¢)thgr5 in businesses. 7. Establish99 2 acre rtce fann in Kono lo benefft inwwished community.
Sisterland UK Limited Company Limited by Guarantee Trustees. Annual Report (Incorporatlng the Directotrs Report> Year ended 3r1 Septsmber 2025 Financial revie have ¢>JnlinueJ to ensure that: as best we . funds receNed are utilwl and dispersed and nol held In Reserve without gcrd reason. Our Balance Sheet is IalthY ryIh liquidty. We continue to enjoy the sVpp(t of many Krsonal donors who have iThJirAl8J th8ir wllrMJness lo (lonate and fundrabe to give orwiNJ 6UPPOrt rf ne(¥ssary. towards our prqects. We plan to wnlinu8 lo or9anBe s[n50red furKiraising ebwts ah)ng y¢h Rolary International who have be bng tsm supwrters ofour Tbvoth in Sierra Lee Plans for future wlods Our main obiecttves for Ihe cAJming year To conlTrnue to target horleSS 1)m and their chldren INing cr the Streets of Freetown 9iVI shetter. focd, Gluthin9, help. To gi financml support aThJ Imining to empowef them to be iThJependent To tInUe to make use of our shpltei al to gNe trainiThJ to gr(p8 ol women. To wntinue to focu8 on helping the disabl ctynmuny in Fr8elown ty making further iwprovoments to their I[ng conditions and proding medical cae for them and their Ghikjren. A150 induding Ihi$ communlty in our OUtreach-fe1lnq projeci. To partner %ilh Rotsry Club of Bo to enhance the si)w ewnomic resilien of 25 Worr in Western area arbJ Kak cldcth ty enalg each to e51abS$h her own sjJStsiab livelihood entewrise. Small company provlslons Thts report has been prepored in wlh the pffjvisp3ng applicab to e(4npan entilled io Ihe companles exemptkjn.
Sisterland UK Limited Company Limited by Guarantee Trugtees, Annual Report (Incorporating the Directorfs Report) (C11) Year ended 30 September 2025 The Irustee5' annual report was approved M 12 rte 2026 and sp?ned on beJ)all of the board of trustees by. MrA Brod Trustee
Sisterland UK Limtted Company Limitad by Guarantso Report to the Board of Trustees on Ihe Preparation of the Unauditsd Slatutory Financial Statements of Sisterland UK Limited Year ended 30 September 2025 In order to assist you to fuffil your dutEs the Companres Act 2(K16. 1 have prepared for your approval the finanCTr statements of SlerIand UK Limthj ts Ihe year ended 30 September 2025. whith ccfflprise the staterrEnl of financial Nrties 11ndlIng Snwme and expenditure afxount). stalement of financial F)Sititin and the related notes fr(wn the charty's accounting reu)tds and from infomiation explanions you have gNen me. As a ptisIng member of the A$$ocian of charter certif AX)untantS. l am SLknJ'ec to its ethical other profe&8ional requifemanls whith are detai at v•vMf.accaglobal.0ynlethlnwb8rlprofeonaklarKlard5Jruw**d3rdatta-rUIebcth.h1M1. My work has been undertaken in aDrdance Yth ts r4uirements of the AsvLciatbM of Chartered Certtfied A¢o)untsnts as dela11 at www.accaglobal.ccThlconterrtldamlACCA GlobalffjechnlcallfartM-163ian-24.pJf. APEX ACCOUNTS Chartwgj CertrfEtl Accountant 318 Queen5 Road AB15 8DT 11 June 2026
Sisterland UK Limited Company Llmited by Guararrtee statement of Financial A¢tlvities (including income and expendlture account) Year ended 30 September 2025 2025 u$tle1ed fvTrJs Total funds Toial fvnds 2024 Income and 8ndowments Dona1jnS and lega£a85 Inve51mffil inDJme 16,391 53 16W1 63 2D,795 258 Total incofflo 16.444 16.444 21,053 Expendituro EXditu[e on raisir49 fyThJ$. Costs ol rair@ donalxjns and rotal expendlture 21.934 21.934 21,934 20,389 21,934 20,389 Net (expendirevInmfj and rnement in funds {5,4901 1&4901 Reconcili•tion ol fund$ Total fijnds tKOUghl foMard Total fund¥ carried f(mrd 7,058 7,058 6.391 7,058 The 5talemenl of fin8nckg1 actNilps indudes all gails and reayJnwl in Ilie yBar. All income and eynditurp d9rrvp froffl JntUUI9 al¥ll*s. The notw on pag•• 8kn 13 larni partof 1heseffinarlaI statemen¢J.
Sisterland UK Limited
Company Limited by Guarantee
Statement of Flnanclal Posttlon
30 September 2025
7025
2024
Flxed assets
Tangib rd assets
11
86
113
Current asèts
Debtors
C88h at bank and in hand
12
185
6,860
1,327
CredltOf5: amounts falling duE within one year
N#t ¢urrÈnt I•t$
13
Total assets lesF Gurrffnt IlabllllloB
1.568
Funds of the charity
Unrestricted funds
1.s68
7,058
Tolal charity funds
14
7,058
For tre year ervjirg 30 September 2025 lh2 charty wa5 entitled to exemrtim from audit under section
477 of the Compan8 Ac4 2CQ6 reting to small convan¥.
Direth, respOnsbrties'.
The membw8 have nol requlred th8 cow41ony lo (l)1n an a[1 ol ts finan¢i#l slatenwls for the
year in (w8sIKln in acgJt(lanc¥ valh sedion 476.
The directors ad
Sisterland UK Limited Company Limited by Guarantse Notes to Ihe Financial Statements Year ended 30 September 2025 General information The charity k% a public bertefrt entily and a pri¥e company limibj by guarantee, fegislereil in Scolland and a registwed tharity in slIaftd. The addrB55 of the gISter9d ¢)ffiro is 22 We5thill Hetghts, Aberdeen, A832 6RY. Ststsmenl ol complian These financ3al stalements have been prepared in comF4iance with FRS 102, Yhe Finanual Reportiro Standard applicabk in the UK the Republlc of Ireland.. the SL9tement of R8comm8nded Practice appIaLl6 to ctrAtiti8s pfepariNJ Iheir ac¥xJunts in aLxX)[dan with the Financial Rep(Yting Stsrth 8pplic&)lè in the UK and Reput4ic of Ireland {FRS 1021 (Charbbes SORP (FRS t02)) arKI the Compans AGi 2(MI6. Accounting policies Basis ol prtparation The financial $tenwls haTr4E bgon Nare the hk%lori(al ISt bas. a8 modifd by the revaluation of certain financkql assets aTrJ fiabilifies aThl invesbyt properties msured at lair ihiough in(L¥ne exFeTrditure. The finanaal stalements are preF4r&Y in slerFng. vlhith is Ihe funciional CUTrerKy of the entty. Going c¢Jncom There a no matgfKqI unwtaints abcwrt Ihe ¢thaiity abli ty to o)nlinuo. DisGlosurB exgmptlons The ents.ty sab"sfEs the aiteria of being a qualrfying as defined in FRS 102.<a) No cash fl Statement has Ixen pre11 for the company. Ib) Th.laSUre5 in resFert of finarla1 in3ttJments not lyeen pre9ented. Judgements and key sources ol ostlmatlon uncerta¢nty The preparan of the financial staknnts fequires nnement lo m8ke judGemenl$, estimates arhj assumpticffls lh affe the amounts Krted. These e6ts"males and judgements are conlinually revmved and are based on exFwignce other fxtors. i1)g eypectstions of future èvents 1 are Èek¥ed lo t reasonable urxler the 13rEumstances. Fund a¢¢ountlng Unregtricted funds are aYaRable for use at the discretKin ot the trugtees to lurther any of thè ¢liarity'8 purposes. Designated funth are Unrest lunds eam by tha trustees for partul3[ future propGt or ccfflmitmenL Restrided funds are subithj to restrt¢bor on VH'r oxrendilure declared by donor or through the tems of an appgal. and fall into one of sub4kn." restrlct&J in¢me funds or endLw4ment fuThJs.
Sisterland UK Limited
Company Limiied by Guarantee
Plotss to the Flnanclal Statements
Year ended 30 September 2025
Accounting policies
Incoming re%>urces
All In¢omlng resources are inc4uded In Ihe statement of fin8n¢ial aclNits3 when enlitlernenl ha5
passed lo the Gharity: il 15 probabl8 thal the noMiC bw?fits assoL>ated with the Iransaction
will flow to th6 charity and Ihe arUnt can rebabty measurgj. The folh)wing $pgcrfK polic4es
are appl1 lo partKular categor of inoyne".
irtcrfne from deatiOnS or grants is wn there 18 eviden of ent11kn18nt to the
gfft, re10 is prob8b and its aMCt can be rneasured relHbty.
legacy inc¥)mè 18 C1)gnISed %then p1 is probab a1 gntitknient is established.
income from tS)nated goc#Js 18 ffleasu * Ihe fair value of the gc4Jds unless thi8
impractir21 to measure Teliably. ln whith case the value is derNed frDm the cost to the don¢x
¢X the estimated resale value. Donalè# facillS and servKes are recognised in the
accounts when reckived rf Ihe value cal) be reliaL nwwre¢. No amount8 a indLhYed for
the contri)ulion of 9enerdl volunleers.
incorrE frtffi Contracts for the of ser¥Ks i% reujgnised with the delery of the
contrxted sentxe. This Is classrfEd as unrestricted fuThJs unkn there L8 a contractual
uirement fN il to be spent on a partitJAar Wlse and retumed rf unspent in e
it may tE règarthd as festitted.
Rgsourcgs oxp9ndgd
Expenditure is recognised on an accruals basis as a 8b11 ig Iurra. Exwdthre Wic1leS any
VAT which cannot bB fully Trco¥er&J. and is dassified under adingS of the slaternenl of
financial actNili86 to whith it relal88:
expendrture () raisiFW fuw¥Js IndleS the (sts of all fundr81¥ing acti¥ibe8, evenls,
non
Sisterfand UK Limited Company Lirnited by Guarantee Notes to the Flnanclal Statements Year ended 30 september 2025 Aecountlng policies Depreciation Depreciation cakulaled so as lo wrtr off the or wa81)n of an asw, $S ils SIdUal value. o¥r the usefjjl ecJ)nomic lrfe of that assel as Idlows. Equiprrwl 25% rèJucaNJ balae Impalrni8nt of Ilxed assgts A fewew for diCC of ImFowment o rd out at each reporting date, with Ihe r0verable amount belrrfj estimated whw8 SLth indicators exist Where the carryiThJ value exc8eds the recoverab amounL tho asset is IMpad accordingly. Prior impa1ts arg a159 rpviewed fDr possiblfj ral al reporting For If puwses of im1rrrnt testing. when rt Is not pOts1O to estimate Ihe roco¥erable amount of an indNidual asset. an esbmate is made ol th8 TeoJverable arTV)unl of the ca8h-weraling unit to whic the as5gt tokngs. The ca$heEHabng unit is the Smallest identifiable oroup of assets that includes tlp asset and gelateS cash infiEMS that largety independerf of the rash infkiws from other a55ets LIF groLWS ul assels. For impairynent testing of gelthill. the aryjuirèl in a ixjsiness wmbination ts, from the acqui8ttion dale. alkjcated to eath of the rash-geTreTatg units that ale ected lo benefft from the Synergies of the (xxnbsnatl. irrespecliv8 ol whether 0r a55ets cr liabilitie5 of the charily are assigned to those units. Flnanclal InrnmentS A financial asset or a finantial liabilty is re3niSed only when ¢hanty bewnes a Forty to the LM)nlraetual provisiDrts of the instrument. Basic finanual instmrThnts are inib.alty al the amuLFnl recewble or payaLle induding any related transl7n costs. Current a88ets and curTent liJilIt are SubSeqn11Y measured al the tash or (Trther ojnsthration eXFt lo be paid or rec and not discounlwj. Debt inslruments are subsequenlty measured al amortis•J cost. Where inv9stmtS shares are publtly trad&J or their fair vakne ean otheTh¥tse b& measured reliabty, the investmenl 15 sUbseqlty measured at fair value th tharvJes in lair value in inCe and eXpdIJre. All oltrtr such investrnents are subsequenlly measured al cost les$ impairmerrt. Other finanual inslruments. including deinlives. are mrtr.alty E)gnied at fair valu&: unless payment lor an asset deterred teycffld nomal business tems or financ1 al a ra of iilerest that L8 not a net rate. In whith c89e the a88et is ffe8sud at prewil value of the fLrture payTnents discounted at a rna 1 of inlerest f(K a $imilar debt Instrument. 0th8r financi InstwrrnIS are subseqw)tly aSurel al fair value, wrth any change5 reccsnis& in the Stat&nt of financral ath"vrt*S, ThIh Ihe exception ol ngIng Inatruments In a de9at& hedgirvJ rebip)nship. -10-
Sisterland UK Lim ited Company Limited by Guarantee Note$ lo the Flnanclal Statements Year ended 30 September 2025 Accounting policies (wrt Financi instrum•nts f¢ontittrA47 Financi& assets that are measure11 at cosl or wnortlsed wgt are revM4d for obpctive eviden of knpaimienl at the end of eac PortIng dale. If Ihgrg oL¥cNg gvvJer of in4)ainienl, an impairment loss * rg¢ognisod undgr the aFpropriale hgading Yi statenwt of finanrAal aCtiVe$ in whith the inibal gain was rgxqnis•J. For all equity iTr51ruments reganlkss ¢1 $ignifrance. arml crther finanoal assets Ihat are iThJivhJu81ty 8ignifKanl, the88 assessed individually lor mpaimwL Other finanal assets are 8ther assessthl ind1Ua oi gfoupal on the basis of swnilar credit risk characterisb'GS. Any reversals ol inpaimient are recogni8e(l Ytate, to the exlent thal the reversal dces nol resull in a Garrying amount of Ihe finan(xal asset thal exdS that the nyIng amount would have L)een had the impalmnI ncé pre¥)UEJy been recogni8ed. Limiled by guarnntee Ssterland UK Limited is a c4)mpany by guaraTrtee and not having a sharg wital. Tho members. liabitty is linf(ed by guaran not eXCEJ1[¥J £1 tnber. Donations and leg•¢ies Lknregtn"Ld Total Funds Unrestrtled Tolal Funds Funds 2025 Funds 2024 C4)nalions Grft aKI nGom• AdHlu donation Prciect Molly donalions Film nighl Income 13.222 3.169 13,222 3.169 14,676 3,459 455 2.081 124 14.676 3.459 455 2.081 124 16.391 16,391 20,795 20,795 Investment Incle Unrestrthd Totsl Funds Unrestricted Total Funds Funds 2025 FuwKts 2024 Bank interest •Vable 258 258 Costs of ralslng donation$ and1oga¢tO$ Unreslrlw Total Fund8 Unfe8trl¢led Total Fund8 Funds 2025 Fullds 2024 19.847 2,087 19.B47 2,087 21,934 16,574 3,815 16,574 3,815 20.389 Manawent arKI Administratn 21,934 20,369 11
Sisterland UK Limited Company Limlted by Guarantee Notes to the Financial Statements (CO17•¢ Year ended 30 Septèmber 2025 Net {expenditure1CDMe Net (expenditu1[¢cne is stated after chargingl(credrtrigl.' 2025 2024 Deweciattth ol tarIble ILxèJ assets 28 staff Gosts The aver¥ head c&Junt ol empbye8s duiiig the year was Nil (2024: Nil). No empbyee 1ved employee benefts of nh)re Ib £60.(KIO ¢unng the year12024'. Nit). 10. Truslee remuneration and •xponsqs No UneTaIion or oihor boftofits from emphjyment with Ihe tharity or a related enlily w9re r9j by tho Irustegs. 11. Tangibte flxed assets Equipment Totsl At 1 October 2024 and 30 September 2025 Dppreciation At 1 October 2024 Charge forttte year At 30 September Z025 Carrying amount At 3U Septsmber 2LIZ5 At 30 September 2024 3.925 3.925 3.812 28 3.812 85 85 113 113 12. Debtors 2025 2024 Other deblots 156 185 13. Cr8dltors: amounts lalllng duo wllhln on• y9ar 2025 2024 (Xh8r ¢roditors 100 12-
Sisterland UK Limited Company Limiled by Guarantee Notes to the Flnanclal Statements Year ended 30 september 2025 14. Analysis of charitabbe lunds Unrestricted funds At JO S•prb•r 2025 1 Oc*)ber2024 In¢>Jrne ExFen(kture General funds 16.4H 121.9341 1.568 At 30 Sepi8mber 2024 l OcloLw 2023 Inrne ExpendTture General funds 6.3 21,053 120.3891 7,058 15. R91atod partigs Thgrg were no IAansactics wth rekted Fortses thring the year. 13-
Sisterland UK Llmited Cofflpany Limited by Guarantee Managemenl Infonnation Year ended 30 Septsmber 2025 The follcAving pages do not form part of Ihe financtal stst8monts. -14-
Sisterfand UK Limited Company Limited by Guarantee Detailed Statement of FlnancSal Actlvltieg Year ended 30 September 2025 2025 2024 Income and endov4ments Donall¢ns ond legacle$ Donab'o Gift aid init)me Kadialu donat Propct Molly (knnatK)ns Film nmjhl incoTne 13.222 2,189 14,87S 3.459 4SS 2.(J81 124 16,391 20,795 lTr¥estment income 8ank Intere51 receNable 258 Totsl incomo 16,444 21,053 Expenditure Costs of raising donation5 and legacie5 Donationg Project Molty eypen weble and intemet Acca)untancy fe89 Te*hone stalLery and posiage Depreckgtion SUbKriptS Training eyFen¥es GeneiaS expen8e8 19.847 16,574 2.081 458 314 501 259 1,0] 515 259 35 21?34 20 389 Total expondltyr 21.934 2D,389 Net (expendiYinC(¥ (5.4901
Sisterland UK Limited Company Limited by Guarnntse Notes to the Detalled Statwn•nt of Flnanclal Actlvltles Year ended 30 September 202S 2028 2024 Costs of rdlsjng donalions and 18gxig8 Donations 19W7 16,574 Man89ement Jnd Administration Pfoiecl Molly eypenses Website arml intemet Aceountsncy fees Telephone stsInary and pos Depreciation Subscriplk?ns Training e>Vere8 General expenses 2,081 458 314 55 515 38 501 259 64 1mo 28 35 200 259 2.087 3.815 Costs of raiglng donats.ons and legacies 21934 20,9 -16-