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Registered number: 13145716 MINISTRY LEADERSHIP AND SERVICES LTD (A Company Limited by Guarantee) FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
MINISTRY LEADERSHIP AND SERVICES LTD (A Company Limited by Guarantee) CONTENTS
| Page
Balance Sheet | 1
Notes to the Financial Statements | 2 - 5
MINISTRY LEADERSHIP AND SERVICES LTD (A Company Limited by Guarantee) REGISTERED NUMBER: 13145716 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 56,069 |  | 56,157 |
Cash at bank and in hand | 5 | 73,018 |  | 75,810 |
|  | 129,087 |  | 131,967 |
Creditors: amounts falling due within one year | 6 | (129,087) |  | (131,967) |
Net current assets |  |  | - |  | -
Total assets less current liabilities |  |  | - |  | -
Net assets |  |  | - |  | -
Capital and reserves |  |  |  |  |
|  |  | - |  | -
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 June 2026.
................................................ Gillian Faith Phillips
Director
The notes on pages 2 to 5 form part of these financial statements. Page 1
MINISTRY LEADERSHIP AND SERVICES LTD (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Ministry Leadership and Services Ltd is a private company limited by guarantee without share capital. The company is incorporated in England under company registration number 13145716.The company's registered office is situated at 35 Aldis Avenue, Stowmarket, Suffolk, IP14 2DJ. The principal activity of the company was that of supporting the ministries of the global Christian mission organisation, SIM, in the promotion of the Christian faith through the provision of leadership and administrative support to leadership. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note ). The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 2
MINISTRY LEADERSHIP AND SERVICES LTD (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 9 (2024 - 10).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 54,206 | 54,284
| Prepayments and accrued income | 1,863 | 1,873
|  | 56,069 | 56,157
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MINISTRY LEADERSHIP AND SERVICES LTD (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 73,018 | 75,810
|  | 73,018 | 75,810
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 120,000 | 120,000
| Other taxation and social security | 2,499 | 5,847
| Accruals and deferred income | 6,588 | 6,120
|  | 129,087 | 131,967
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security |  |
| PAYE/NI control | 2,499 | 5,847
|  | 2,499 | 5,847
7. | Company status
The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.
8. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £13,753 (2024: £12,666). Contributions totalling £Nil (2024: £Nil) were payable to the fund at the balance sheet date.
9. | Related party transactions
| The company has taken advantage of the exemption from the requirement to disclose transactions with wholly owned group entities.
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MINISTRY LEADERSHIP AND SERVICES LTD (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
10. | Controlling party
The controlling party is SIM International Inc. by virtue of its 100% control of voting rights. A copy of the financial statements of SIM International Inc. may be obtained from 1838 Gold Hill Road, Fort Mill, United States, SC 29708.
11. | SIM International entities
The company's main activity is to serve SIM entities globally. Amongst other things, the company provides paymaster services to SIM International Inc., the controlling party who is a US company, in order for it to be able to support the work of promoting the SIM organisation.
12. | Provisions available for audits of small entities
The company qualifies as a small entity under the provisions of FRS 102 Section 1A. As such, the financial statements have been prepared in accordance with the small entities regime within FRS 102.
13. | Auditors' information
The auditors' report on the financial statements for the year ended 30 September 2025 was unqualified. The audit report was signed on 25 June 2026 by Michael Fitch LLB FCA (Senior Statutory Auditor) on behalf of UHY Hacker Young Fitch Limited, Statutory Auditors.
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