REGISTERED COMPANY NUMBER: SC665452 (Scotland) REGISTERED CHARITY NUMBER: 050421
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
FOR
LOGOS SCOTLAND
Mann Judd Gordon Ltd Chartered Accountants 26 Lewis Street Stornoway Isle of Lewis HS1 2JF
LOGOS SCOTLAND
REPORT OF THE TRUSTEES for the Year Ended 30 June 2025
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 30 June 2025. 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The purposes for which the Charity was established as a legal entity are: (f) ‘The advancement of the Christian religion in Scotland and the world for the public benefit; (2) The promotion of education for the public benefit, in relation to the understanding of the Christian religion, the Biblical worldview and their influence for good on the flourishing ofsaciety; (3) Such other charitable purposes as are consistent with and further the attainment of the above objects.
Significant activities
Logos Scotland has continued its activity interacting with media, politicians and building its capacity to speak oul on issues of concern in Scottish politics and society.
The Board has continued to meet on a regular basis. ‘The meetings have been a combination of focused in-person mectings involving the entire Board, some hybrid meetings and an annual ‘away-day’ in Spring 2025 involving most of the Board members for a period of more detailed discussion and strategic planning. From time to time additional subgroups of the Board (often with the Chief Executive) have been convened for specific purposes.
At the trustee day in Spring 2025, we agreed a renewed vision to devote time and energy into developing our think tank capability, media presence etc. We are embarking on refreshing our (rustee board as we move into growth mode.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
Given the modest size of the organisation the focus has been on a limited number of campaigns involving research, publications (mainly on social media) and numerous interactions with Members of the Scottish Parliament. A particular emphasis for this year has been to engage in discussion and education with respect to the proposed Scottish legislation on "Assisted Dying.” Working in partnership with 'Our Duty of Care’ a group of doctors and other healthcare workers who aim to resist a change in the law on this issue Logos Scotland has sponsored public educational events featuring medical specialists from jurisdictions where physician assisted suicide is already active - seeking to learn from that experience and advance a distinctly Christian worldview in accordance with our aims and objectives,
A major survey was undertaken in carly 2024 to assess the feelings of Christians and non Christians about faith in the public square. The results were covered exclusively in The Herald newspaper and then picked up by all the major newspapers in Scotland , including the front page of the Daily Telegraph in Scotland.
We continuc to populate our publishing website Mercat Cross that gives an opportunity to think more deeply about issues and have guest contributors writing and starting discussions on issues of concern.
Our Chief Executive has been featured as a regular contributor on various current affairs radio and TV programmes.
FINANCIAL REVIEW
Reserves policy
The Trustees aim to build and maintain free financial reserves to enable the Company to achieve its charitable objectives.
Pape |
LOGOS SCOTLAND
REPORT OF THE TRUSTEES for the Year Ended 30 June 2025
REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner J Moffat Mann Judd Gordon Ltd Chartered Accountants 26 Lewis Street Stornoway tsle of Lewis HS} 2JF
Approved by order of[the][board][of][ trustees][ on][ 25][March][2026][ and][signed][on][ils][behalf][ by:]
D A Nash - Trustee
Page 3
LOGOS SCOTLAND
STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 June 2025
==> picture [408 x 283] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|30.6,25|30.6.24|
|Unrestricted|Restricted|Total|Total|
|fund|fund|funds|funds|
|Notes|£|£|£|£|
|INCOME|AND|ENDOWMENTS|FROM|
|Donations and|legacies|57,000|-|57,000|63,940|
|Investment|income|2|-|-|-|146|
|Total|57,000|-|57,000|64,086|
|EXPENDITURE,|ON|
|Charitable|activities|
|Expenditure|on|charitable|activities|§8,160|-|58,160|67,179|
|Other|35|-|35|-|
|Total|58,195|.|58,195|67,179|
|NET INCOME((EXPENDITURE)|(1,195)|-|(1,195)|(3,093)|
|RECONCILIATION|OF|FUNDS|
|Total|funds|brought|forward|56,057|=|56,057|59,150|
|TOTAL FUNDS CARRIED|FORWARD|54,862|-|54,862|$6,057|
----- End of picture text -----
The notes form part ofthese financial statements
Page 5
LOGOS SCOTLAND
BALANCE SHEET - continued 30 June 2025
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 25 March 2026 and were signed on its behalf by:
D A Nash - Trustee
The notes form part of these financial statements
Page 7
LOGOS SCOTLAND
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 30 June 2025
| 2. | INVESTMENTINCOME | |||
|---|---|---|---|---|
| 30.6,.25 | 30.6.24 | |||
| £ | £ | |||
| Deposit account interest | - | 146 | ||
| i. | NETINCOME/EXPENDITURE) | |||
| Netincome/(expenditure) is stated after charging/(crediting): | ||||
| 30.6.25 | 30.6.24 | |||
| £ | £ | |||
| Depreciation -owned assets | - | 267 | ||
| 4. | TRUSTEES' REMUNERATIONAND BENEFITS | |||
| There were no payments made to Trusteesduring theyear (2024 - Enil).. | ||||
| 5. | STAFF COSTS | |||
| Theaveragemonthlynumberofemployeesduring the yearwas as follows: | ||||
| 30.6.25 | 30.6.24 | |||
| Charitable activities | 1 | I | ||
| No employees reccivedemoluments in excess of£60,000. | ||||
| &. | COMPARATIVES FORTHE STATEMENTOF FINANCIALACTIVITIES | |||
| Unrestricted fund |
Restricted fund |
Total funds |
||
| £ | £ | £ | ||
| INCOMEAND ENDOWMENTS FROM | ||||
| Donations and legacies | 58,440 | §,500 | 63,940 | |
| Investment income | 146 | - | 146 | |
| Total | 58,586 | 5,500 | 64,086 | |
| EXPENDITUREON | ||||
| Charitable activities | ||||
| Expenditureon charitable activities | 61,679 | §,500 | 67,179 | |
| NET INCOME EXPENDITURE) | (3,093) | - | (3,093) | |
| RECONCILIATION OFFUNDS | ||||
| Totalfundsbroughtforward | $9,150 | : | 54,150 |
continued...
Page 9
LOGOS SCOTLAND
NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 30 June 2025
10. MOVEMENT IN FUNDS
==> picture [377 x 487] intentionally omitted <==
----- Start of picture text -----
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Net|
|movement|At|
|At1,7.24|in|funds|30.6.25|
|£|£|£|
|Unrestricted|funds|
|General|fund|56,057|(1,195)|$4,862|
|TOTAL FUNDS|56,057|(1,195)|54,862|
|Net movement|in|funds,|included|in the above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|57,000|(58,195)|(1,195)|
|TOTAL FUNDS|57,000|(58,195)|(1,195)|
|Comparatives|for movement|in|funds|
|Net|
|movement|At|
|At|1.7.23|in|funds|30.6.24|
|£|£|£|
|Unrestricted|funds|
|General|fund|59,150|(3,093)|56,057|
|TOTAL FUNDS|$9,150|(3,093)|56,057|
|Comparative|nct movement|in|funds,|included|in|the above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|58,586|(61,679)|(3,093)|
|Restricted|funds|
|Restricted|fund|5,500|(5,500)|.|
|TOTAL FUNDS|64,086|(67,179)|(3,093)|
----- End of picture text -----
Page I
continued...