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2023-12-31-accounts

CO￿1[￿Ar1,y REGISTIL4TIQN NUMIIER: 52*$446 CHARITY REGISTRATION NUMBER.. 1112724 ST MARY'S PARISH TRUST Compan). Limiteil bi. Guarantee UNAUDITED FINANCIAL STATEMENTS 31 DECEMBER 202.1 F. J Ai'<1ri &. Co. LiE]iilid Association of AccoLintiniJ Technicians 178 TiiTr'ford R01L d Harroii.. Middlese London HA? OSN

ST MARY'S PARISH TRUST COMPANY LIMITED BY GUARANTEE FINANCIAL STATEMENTS YEAR F.NDED 31 DECF.MBER 2023 PAGE Trustees, annual re￿rt (incorporaling the directors rewrt) Independent minerfs rewrt to the trustees Ito4 Statement of financial aciivities (including Tncome and exp¢rhdithre account) Statement of financial w)silion Notes lo the financial statetnents 81016

ST MARY'S PARISH TRUST COMPAIYY LIMITED BY GUARANTF.E TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTORS, RF.PORT) YEAR ENDED 31 DECEMBER 2023 Tlie trustees, 1%.Iio are also the direLlors for tlie purwses of coinpani. laii", present their report and the uiiaiidited financial statements of ihe charil). for the )'ear etided 31 tkceinber 2023. REFERENCE AND ADMINISTRATIVE DETAILS Registered charity. name St Mar) s Parish Trust ChArity registration number 1112724 Compan). registralion nuffjber 5255446 Ibrincip4i1 o￿l£e and registered Parish oifice office St Man s Church Putiie). HiLh Streel SWI) ISN THE TRUSTEES A Grocoll N Wilson Rei'd J Whittaker B J t)cak"ins Hcln'ei. K Todd {aptM)inted ?8 September 202)) Comp8nTr' secretan. A Grocott Independent e¥aminer E J Avari & Co Limil¢d AssoLiation of Accountino Technicians 178 Tii)'ford Road Harro1¥ Middlesex HA? OSN tjiinkers TSB Bank l)1¢ 8?a Edej) StTYei Kin(NSii)n Ilpon Thames KTI IDJ Solicitors Russell-cookc LLP ? Piiin¢i- Hill Loi)don SW15 6AB

ST MARY'S PARISH TRUST COMPANY LIMITED BY GUARANTEE TRUSTEES, AINNUAL REPORT (INCORPORATING THE DIRFCTORS, REPORT) YEAR ENDED 31 DF.CEMBER 2023 TRUSTEES, RESPONSIBILTY STATEMEf4T The I'ruslees (Ivho are also the directors of Si. Mary s Parish Trusl for thc ￿1r￿SeS of compaii). lai%.) arc rc5FK>nsible for prep<iring ihe Tnistees Annual Report and ihe finaiicial staleinents iii accordantie ii'itli <2pplicable lai%, and United Kiiiodoin AcLountiiiu Standards {Iliiitcd Kingdom Generall! Accci)tcd ALLc)untinu Praciice} in¢luding FRS 102 -Thc Financial Rew)rtin¥ Siaiidard applicable in ihe UK ai)d Rcpiiblic of Ireland" Compan}. lai%, reqiiircs ihe Trustees io prepare fiiiaiicial stalemenis for e<2ch fiiiai)cial l'ear iN'hiLh ¥bji'e a true aiid fair i'ieii oftlie state of affairs of thc charit&lble compaii). aiid of tl)e incom ing resoiirce% and applicatioii of resourrcs. incliiding tlie inLorJi¢ aiid e.￿￿1)d1t￿re, of the iliari￿ble coInpaii)' for that )'ear. In prepariilg? these financial statemenis: the Trustees lire required to- Select siiitable accounting policies and ihen appl). tliem consislenil}': Observe Il)¢ vnciliods and prinLipl¢s in the Charities SORP: MiiLc jiidoenients and estimates that are reasonable and prudent- State iil)eiher appliLable UK Accountino S11< Iidilrds hal'e folloi4.ed and Prcparc the fiiianLi<l1 s(aleiJ)¢nls on the gboiii¥ ¢otlLern basis uIiless it is inappropriate lo presume that Lharil11ble coinpan}' ii'ill continue in bii%iness. The Trustees are responsible for keepinu adequate accountino records that disclose ii.ith reaSOn￿￿b]e aLvuracN' at £iny tiille tlle financial position of the charitablc compani. and enablc tlieii) to eiisure iliai Il)e fii)an¢ial staten)enls Lomplv iviili the Coiiipaiiies ALI 2006. The). are also responsible for safegiiarding Ihc assets ol- the chariiable iompi1nl" Ilnd hence for taking reasoMbl¢ stcps for tlie prei.'ei)lioi) of aiid delcctioii of fralid and other irrcoiilarities. STRUCTURE, GOVERNANCE AND MANAGEMENT The St. Mat) s Parish Tnisl (the""TnJsi'") li.as established under ihe Meinoranduni of A%socicTrtioii on its Incorpor<ltlL)11 on I I OL'tober ?￿4. amendcd on 6 Janiiiln. ?0 l O ii"hicli sel out tlie objects of tl)e Triist ,Iiid is goierned b). its Articles of Ass0¢iation. The Tmsi is &¥oi'crned bi. the B()ard of 'friislees. ii"hicli Ineets on a r¢&Tular b<1SiS. I!.PlLii11!' thre¢ c)r foiir times each i'e%1r. In ciddition. tliere i% fr¢qiicnt infonnal iiiter<lCtion am()n¥sl the Tnistees ii'h(Tr arc all regular aiieiidee5 at Si. Marn. s LhurLlI. 'l-lie Board i)I' Trustees ¢onsists of tlie Rector of th¢ Parish of Putnei. Ihe Chiirch IVarden% of Si. s Cliurch, Pulnei, aiid nci niore than three additional Tnembers unanimouili" approi'ed and aptK)inicd bi. tlie ReLlor Ind C'hiircli Wiirdei)s. OB.IF.CTIVES AND ACTII'ITIF.S Tl)e Tnisl'5 ubjeLts are lo proi'ide. or assisl in tlie provision of. facililies in Ihe Éntere%ts of social ii'elfare. fi)r social. recre<ltiOl1<111lnd leisiir¢ tiwne OCCLipatioi) or cliaritablc for the publi¢ ai laigse li itll tlie objvil of iIiiprc)i iii&? tl)eir LOI)dilions i)r lile and io proinole edu¢cl1ic)n and Ilie ¢lfl% and to iii)dertses. It <lLhiei'es these objcctii.es priiiic1ri1!' Ihiou&.h the leitinLY Out ofili¢ BIEiier Building in l)iitiiei. Ilie Leasel)old Pill￿rtI refterred to iii Noie i c)r iliese linanLial slateineiits. The BrLiicr BiiildiiiLI is let oiit to a li ide rnniTe of oruic nI￿lI0￿s. ii-hich proi-ide s(xial. recr¢c1tioi)al aiid leisiirc aitii ities to tlie ]LIc￿lI communiti-. Bi. suppli'iii£ to ihese orgyanisatioiis. at a rt'asoiialile cliar¥)L& i? spaLe li itliii) li l)ILlI to oper4lte. tl)¢ .1 rustees Ilre iiorKiniF to prc)i id¢ piiblic kn¢fiÈ lo the I￿{?] c()Iiiinuiiit)-.

ST MARY'S PARISH TRUST COMPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTORS, REPORT) YEAR ENDED 31 DECEMBER 2023 ACHIEVEMENTS AND PERFORMANCE The Trust coniinued lo build back its core seTh'ice of pioviding facililies to thc local community. Whilst the OCC11P1￿ nc}, of the rootns li.as encoLiragin& it ilas cl¢ar that thc organisatioiis Inakiiigi use of il)e Bi'eii'er Buildinly i%'¢rc constrained in hoii. mucli thei. li.ere able to pa).. Nei'ertheless, the Triist, iilniigqide St. Man s Chiirch, continued to provide a safe and iiarm place for thc GlassdiKTrr cliarit).. Tl)ere ii'<lS also a neil. and sii¢¢es5111l development called Siudi Spac¢. 'fhis t(￿￿ adi'anlagye of tlie Iibre optic brougyhi onsite in 2022 and iilloived local swdenis to stiid). for their exams in a safe and quiei environment. FINANCIAL RF.VIEW The modente increase of 5.40/0 in Income ii.os oN"ersliadoii"ed b). a 20.30/0 increase in Eipenditure. As i¢iitioned iii ?02? the UtiliN' Costs are a SiLviiifiLant burdeii and tliis )ear Ilies. Inore iliaii d()ubled. This ivas the PTillLip<11 re1c son tl)Ic t the Trusi relumcd io a ncgatii"e EBITDA of £1 0,800 coinpared to the positii'e one of £7.066 in 2022. The Trnsi ii.ill not be a wsitioii to Inake an), Grdnls for d)e for¢s¢¢ablc future.-Ilie Net Assets ol'tl)e Tnjsi fell to £1,073.145 from £ 1.118.630 ivith a depreciation charge in the ye<lr of £34.685 {2022 = £)3,5i9). RISK MANAGEMENT The Trustees a￿ fociised on improi'ing the ncial perforniance of the l TUSI. A rci-icii. of the cliarges for its facilities has been und¢rtaLen ii.iih an increased eiiiphasis on Lashfloii. The 'l-rust sl) be after sei'erlc l N'e<lrs ofposiiii'e nel cashfloii that the l-rustees ii.ould consider &)i' &Jranis. PUIILIC BENEFIT Tlie trustees hai'e complied i¥ itll tlie &TiiidaiiL¢ 011 public benefit requiremenl iii acci)rdan¢¢ li ith SeLtion 17 of tlie Cliiirities Act ?01 l. Tlie Chariiies Commission in ils -Cli<irities and Piiblic Benefit-. Guidiliice requires that Ke¥. principles be niel in ord¢r to s1ioii- thal an orglc Iiisaiii)ii s aiins are foi tli¢ publiL beiiefil.. fii'sl. there miist be an idei)tifiable kiielii and stic)ndli. Ilial the benefit ii)ust be lo ihe publiL or a secticin of the piibliL. OLif PLirp()se% meci the Chariti" Commissioii s piiblic benefit requiremeiil as oiir aiins I'elate to proi'idini) aiid <1SglSlinLT 1]) the proi-ision or. racilities in (lie inlerests of SOLi#I iicifai'e. fcir soci?( l. recre<ltiOl)Ic l and leisure till1¢ IXLiipaiion or Lhaii141ble piirposes for tl)e piiblic ai large li ill) tlic objcct of iinproi'ing their conditions of lif¢ and to proniotc ediication aiid tliearts and to undcriakc otlier cl)ai'ilable piirposes. PLANS FOR FUTURE PERIODS The Trust i1.ill Lontinue to proTr"ide tacililies in the iiiterests of social i%¢ifare. for s(￿la1. recreational and l¢isiirL' lime ClLCllPc1tion or chclritable for the piiblic at l<lrtie li iih ihe i)bjeLt of irnproi-iiil) tlieir coiiditioi)s of lilc and io proniote educatioii aiid tli¢ arts aiid to Lindertake oil)ei LI￿[1￿b]e purwses.

ST MARY'S PARISH TRUST COMPANY LIMITED BY CUARANTEF. TRIISTF.F.S' ANNUAL REPORT (INCORPORATING THE DIRECTOIIS, REPORT) YEAR F,NDED 31 DECEMBF.R 2023 SMALL COMPANY PROVISIONS Tl)is report l)as been prcpared in accordance i%'iih Ihe proi'isions applicable to ¢ompanies entitled to tlic sm£ill companies, exemption. INDEPENDENT EXAIIqINER E J Akari & Co. Liniited hal'e eipressed Iheir li illingness to continue ii) o￿l¢e as Ihe Independent Examiner and a resoliition to reappoint them ii.ill bc proposed at tlie forthcoming AGM. The Tru5tee5 annual reI￿ il'as approved on 16 September 2024 and signed on behalf of tlie Board of Truqtees by.. Andreli Grvic)11 Trih%tee

ST MARY'S PARISH TRUST COMPANY LIMITED BY CUARAN'TF.E INI)EPENDENT F.XAMINER'S RF.PORT TO THE TRUSTEES OF ST. MARY'S PARISH TRUST YEAR ENDED 31 DECEMBER 2023 I report to Il)e Irustees on m}. c.iamiiiation of the financial stalements of Si Mary s Parish Trnst {'the ¢h¢irit}') for tlie N'ear ended J I tkcember 20?3. RF.SPONSIBILITIES AND BASIS OF REPORT Th¢ trustees are also the direclors of the compan)" for tlie pury)￿s ofcompaii). laii, are responsible for the prcp<lfiltion of the finaiicial statements_ lthe triistees consider ihal an audit is not reqiiircd for this ) e<1T 111)der seLllI)11 144(2) of ilie Cliarities Aci 2011 (tlie 201 l Acil and tliat ali indepeiid¢Jit ¢iaiiiii)atioi) is nccded. JNDEPENDENT F.XAMINF.R'S STATEMENT I hai'e completed tn!, eiamination. I confirm tliat no mailers hai'e colne lo mi, atteniion iii coniiection li ith tl)e e.K<iinination g?jN"inip nie cause io beliei'e= accounting records il'ere noi Lept in respecl of the charit)y as reqUi￿d b). section 386 of the 2006 Act; or the finiliicial stalements do not accord ii'ith those records- or the finic nci<i1 temenis do Iiot compli. ii'ith the accouniinly requirciiieiits of seLlioii 396 of the ?006 ALt oth¢r ihaii an). reqiiirem¢nl tlial the accounis &T7￿.¢ a 'true and fair, i'ieii IN"hicli is not a ii)alt¢r Lonsidered as part of an iiidcpendent eiamin8tTon= or the finaniial Slatements have not ken prepared in accordaiice I￿111] tl)e mctlids and principles Df ihc Stc1teiiient of Recotntnciided PraLlirc for accouiilinn and reFK)rtinu b). cl)ari11¢s appliLable to Lllarilies piepariiiu tl)eir aLcounls in accordance li lili the Fiiiancial Reporting Sillndcird applicable in th¢ UK and Republic of Irelaiid (FRS I O?). I hcll'e iio concerns lind hai'e come across no other ii)at(ers in connectioii ii'iili tlie ¢ianiiiialioii lo i¥liiLII attLniion sl)oiild bc draii n in tliis retX)rt iii order to eilable a pro￿[ ui)derstai)din' ofihe accouiits to be re<1clied. Edlilji J Ai"ari BCOM. MAAT For aiid 01) bf l)?c11-of E J Ai'ari & Co Limited The Asyi)Llil1ion of Accoiiniing Technicians LiLenLe Niinibcr l O(H948 178 1 iii loril Ro<2d Nqidd1¢5e.x HA? OSN

ST MARY'S PARISH TRUST COMPANY LINIITF.D IIY GUARAIITEE STATEMENT OF FINANCIAL AcfiviTIES (INCLUDINC INCOME AND EXPEINDITURE ACCOUNT) YEAR EN'DED 31 DECEMBER 2023 2022 Unr¢slricted funds Total funds Toial funds Note Jncome and endol)"Me￿ts Other tradinq activities Ii)i'estment income 102.047 970 102,047 970 96,794 156 Total income 103.017 103,017 96,9iO Eipcnditllre Expeiidiliir¢ on chci ritable actii'ilies Total eipenditure 148.502 148,502 123.443 148,502 148,502 123,443 Net expenditure and net moi'ement in funds 145,485) (45,485) (26,493) Re¢on£ilidtion of Cunds Totiil fiinds bn)ught foni'ard Total funils eArrieil fonyard 1.118,630 1.118.630 1,145,12J 1,073,145 1.073.145 1.118.6JO Tl)e slatement of financial aclii'ities includes all g¥ains and lows recognised in the )'ear. Al l inLoine <2nd expendiliire derii'e from conliniiino activities. The notes on pdues 8 10 16 lorni parl of these financial statements.

ST MARY'S PARISH TRUST COMPANY LIMITED BY GUARAIYTF.F. STATF.MF.NT OF FINAIYCIAL POSITION 31 DECEMBER 2023 COMPANY REGISTRATION NO. 5255446 2022 Note FIXF.D ASSF.TS ang7ible Iixed <lssets 1,069,737 1,098,352 CURRENT ASSETS Debic)rs Cash at bank and in nd 15 5.144 30,109 2,751 44,069 46,820 CREDITORS: amounts falling due H'iihin one 16 (31,845) (26,542) NET CURRF,NT ASSF.TS 3,408 20,278 NET ASSF.TS 1,073.145 1,118,630 FUNDS OF TEIE CHARITY Ui)restriLled funds 1.073.145 1.118,630 Total charilv funds 18 1.073,145 1,118,630 For the }'ear endino 31 December 20?3 the charit). li.as entitled to exemption from audit under seulion 477 of the Companies Act 2006 relating to small companies. Direilors, responsibilities.. The members hai'e not reqiiired the compan!. to obiain an audit of its financial slateineiits for Ilic N"ear in qu¥s1ic)n in a¢iordanLe li lili seLlion 476- I'hL directors acknoii.led¥be their respoiisibililies for coinpl!'jn¢F ilith ilie requireiiients of tlie Act ii.ith respect to accounting record% Jnd ihe preparaiinn of financial statements. Tliese financial slatcnients hai'e been prepared in accordance ii'ith the proiwisions applicic ble to Lompaiiies siibjeLt to the stnall compani¢s' ￿￿TiMe. Tl)ese fiiianLial statetnenls iicre opprv&'¢d bi. the ihmrd of trustees and autliorised for issue 011 16 Seplen)ber 20?4 , Ilnd are si(ptked on behalf of ihe ix)Jrd bi.: A GroL Triistee -1 nisiee The notes pages 8 to 16 Corm part of these financial stalements.

ST MARY'S PARISH TRUST COMPANY LIMITED BY GUARANTEF. NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 GENERAL INFORMATION The charil!, Is a piiblic benefit entitl. and a prii'atc comp I SN. .STATF,MEwf OF COMPLIANCE Th¢se fin<1nci<l1 st<ltemenis have been preparcd in complia)ce ii'idi FRS 10? 'Tlie Finanvial Reporting Staiidard appliiable iii tlie UK and the Repuhli¢ of Irc11c nd.: Ilie Statemen¢ ()f ReLoinmended Practice applicable to chilrities preparin? tlieir accoun15 in accordai)ce li ill) Ilie Financi<il Rewrting Standard applicable in ihc UK aiid Republi¢ of Ireland (FRS I O?) (C.haritics SOKP (E.-RS 10?)) and Ihe Companies Aet 2006. ACCOUNTING POLICIES Basi5 of preparation I'he fii)ancial siaiemeiits have been prepared ott the htsrorical cost basis. as modified l)i' tlie rei'<llLiation of ccrt<2in tinilncial assets aiid liabilities aiid iRI"estii)eiit properties ii)easured at fair vallie throLi&h incotne or expendilure. The financial slateiiients are prepared in slerlini> ii'hich is the fiinctional CUTrenc! of the entitv. Ineome All iiiconie is recoLJiiised iihcn il is due. nk Iiiterest is recogni*d nd recorded in the financial stateinenls as die income aLLrues. Guing coneern On tlie bclSi% of ¢UTrcnt financiill projeciion% and lifter makin&T Such ciiquiries as ar¢ coi)sidei'ed ¢ ppropri£lte, the Trusl¢es are satisfied that Si Marn s Parish I'rust lias adequate resoiirces to Lolltiiiiie li) operdii(Inal viislence for the foreseeclble fiitiire. The tr115tces tlierefore bclici'e il is approprilc te to ad(Ipt ilie ¥oino conLem basis in preparincj ihe fiIiaiicial slatenieiiis. Ta¥ation St. M<iri % Parish Tnist is a reeisiered Charitt. No. I 11 ?7?4 Ii'iih ihe beiielit of eieiiiptioii froin taiatioll LJraiil¢d to the Corporaiion Tax Ail ?0 l O. Oti the bic SIS that Ilie charitclble COlllP<ll)I S ,Iclii'iiie£ lill li iihin tlieir cliarii<ible piirp()%¢s and their funds applied onl). for tli¢s¢ purposes, no proi'isioi) for Lorporatioii tLi lias been n)ad¢. Mi)teri.ql prior l.ear errors No Inalerial prior )"eilr errors liai'e been identified in tlie rep)rtino Fund accuuntin Flind5 held bi, the Pilrish Tnisi are:

ST MARY'S PARISH TRUST COMPANY LIMITF.D IIY GIIARANTF.F. NOTES TO THE FINANCIAL STATEMF.NTS (continued) YEAR ENDED 31 DF.CEMBER 2023 Unrestricted Funds: Cjeneriil Funds - An). funds ihal are ai-ailable for use b). Ihe Tnjstees ii'ithin tlie general objects aiid poil'ers of the charit), are called g¢neral funds. DesignAted Funds - Tn]siees maTr' put aside, unrestricted general funds for specific piirposes. These funds are desigTrnated funds. ACCOUNTING POLICIES Ineomin% resourres All incominL) rewuices inclitd¢d in tlie slatement of finartcial aLlivities iiliei) enlitleii)eni l)a5 passed ici Il)e Lharit!". it is pruM1ble thal tlie economic benefiis associaied ii'iih Ilie iran&iciioi) ii.ill floii. 10 the ¢h#rit}" and ihc aniount can be qiiantified ii'ith reasonable accurac)". I'he folloii iiig specifiL wlicics are applied to particular cate£ories of income.. inLom¢ from donations or grants is reco¢Fnised ii'hen there is ei'id¢n¢e of¢ntiilemei)t to ihe gift, receipt is probable and its amount ean be measured reliablTr. leg<iCy income is recouttised iN'hen receipt is probable aTKI entTilewnent is established. income from donilted go(xls is measured ai the fair value of the goods unless this is imprilctical to measure reliabli.. in i%'hiih Lase lh¢ i'aluc is deriied froin tl)e cost to tlie doiior or tl)e estiinated resale i'aliie. Donaied faLililics and 5en.ices are recoonised iii the accoiiiit£ ii"l)en receii'ed if the i'aliie can be i¢liabli" mcasiired. No amoiints are ii)cluded for tl)e Lontribution ofgveneral i'olunicers. income from Loniracts for th¢ suppl). ol sen.ices is recooiiised il'itli tlie delii'ery. of Il)e ¢c)ntracied sen'ice. This 15 classified 11S Iinrestricied fiEnds unless Il)ere is a ¢oiilracttial reqiiireiiient for il to k 5PCttt on a particular purwse and reliirned if ui)spenL iii ii.hiili Case il niai be regjarded reslriited. Resource5 eipeDded Fipciiditiire is rccognised once there is a leoal or constructiie obligTation to maK"e a pai'ment to a tliird Pc2rli': il is probable that seltlemeiit il'ill be required and the aimoiiiil of ilie obliiy1c lioi) cali be ExpendilLtre is recogni8¢d on an accrual basis as a liabilitv is iAICLirred and ii)Llude5 all VA'I.. Chc1ritc1blc eipeiiditlire comprises those cosis incurred ￿. Ihe Parish Trust in tlic delii"'er¥" of CJOI'erii<lnLe costs include ihose ¢()sis a%so¢iaied li iih n)cetino tlie constitutiOllci1 and siatiilot) reqiiireiiieiits of ilie Parisli Triisi and iiicludes inde￿nd¢￿t exaniiiiation lees and Losts liiiked to the strcltei)iL nianai)eii)ei)l ()I'ilie Parisl) Tnisi. Costs ar¢ c2lloL<iicd to as P1£ rtiLiilar <1Llii it!. ii-liere tlie COS￿ relai¢ diri.iili l() dial clLtii-it).

ST MARY'S PARISH TRUST COMPAN'Y L1￿11TF.D BI, GIIARANTEE NOTES TO THE FINANCIAL STATF.MENTS (continued) YEAR F.NDFD 31 DECEMBER 2023 ACCOUNTING POLICIF.S (c'oiiliiiiied) Tangible Fixed Assets All fixed assets are initiall). recorded al cost. Depreciation Deprecicltion is provided on ihc straight-line basis and aims io ii'rile doiyn tlie cost of all Tanuiible Fixed Asscts over tlieir esliTnated iisetiil lii'es. The rates (Jeneralli. appliecible are= Long le<lsehold pm￿￿. rixtlires <2nd fittinos 20/0 per anniim ?) /• anilUIII In)pairn)ent of filed a55ets A re¥'ieiv for indi¢aiors of inipairn]eni is Ca￿led oiit at each reportiTtg date. ii'ith the re¢oi'crable 1moLint being e%timated ii.here siich indicators eiisi. Illli¢r¢ Ilie can'jiiiF I'alue ciceeds the recoverable amoiinl. the asset is impaired accordinolj.. Prior iThpainiients are also revieii'ed for possible reversal at each reporting date. The recoi'¢rable amount is tlie higher olvalue less costs to sell and i.'aliie in use. If Ilie moi'erable amount of an asset is estimated lo be less than its can)'ing aTnount. tlie carr)'ii)g' ,TrmDiint of the ic sseis is reduced to its recoi"erabl¢ aniount. An impainiient loss is reLObTni¥.Lxl imm¢dialcl)' ii) tl)e statement of financiiil actil'ili¢s for the l'ear, uiilesq ihc rclci.aiil asset is carried ,qi a rii<11Lied IlilloLlI)t, in i¥hiLh case the iinpaimieni loss is Ireated as d rewaluatioi) decrease. RcLogJnised impainneni losses clre rei"ersed if. and onli" if. tl)e reasons for tlie iiiipaimiei)110ss liaK'e Cec2sed to appl).. Il'h¢r¢ an iinplc innei)t Ioss subscquentl!. rei"erscs. tl)e Ca￿),]n1> aii)ciuni oftlie cisset is increased to tlie t¢i'ised estiinate of its reLOi erable bui SO ihat the increa%ed carrn'iiig Iniollllt does not exceed the carr¥'ii)Tr amoiini that iioiild liai"e be¢ii d¢tcrin ii)ed Iiad iic) in)paii'iiieiit loss be reLogFnised for tlie asset in prior i"¢ars. A rei'er5al of an inipi1iniient loss is recognized imiiiedi<ileli'. Iinless ihL' relei'aiit assel is carried rei'alu¢d aTnOilllt. in ii'liich case ihe r¢i'ersic I of the impaimjeni loss is treated as a r¢i'aluation increase. Define(I contribution plans Contribiitions to defined contribution plans are recotiiiised as ali expense li) Ilie period iii iiliiLI) tlie rel<lted sen iLe IS proi'ided. Prep1id Lolllribulioiis are reLci&Jlli5ccI as ¢ili asset to Il)e eiteiit tlial tlie prepai'menl ii.ill lead to a rediiLlion in future pai'nienis or o cash refuiid. I'l)eii L()niribiilic)ns <ire not elpec1￿ in be 5cttled ii'l)oll!- ii-ithiii l ? 11)oiitlis of tlic end of tlie reportinb diltc 111 11"1)icl) tl)e emploi ¢¢5 rcndcr tlie relaied s¢r4"ice, the liabilili 15 Imeilsiired on ¢ c1iNLC)Iiiii¢d pr¢sciil Illliie ￿7$1$. Tlie iinii indinip ot the di£Loiinl is reCO￿li1sed <1% ari cipci)se iii ilie period in ii.hich it arises. io

ST MARY'S PARISH TRUST CONIPAII'Y LIMITF.D BY GIIARAN'TF.F. NOTES TO THE FINANCIAL STATEMENT.S {coJ)tinued) YF.AR ENDED 31 DF.CEMBER 2023 ACCOUNTING POLICIES (coiilliiiied) Financial Instruments The clic?ritable comTkin!' onl). hils financial assets aiid financial liabilities of a kii)d tliat qualifi, as bilsic tIll￿111¢]2[ inslniiiicnts. BIlSIL finaiicial instrume1115 are initiall). recognised at Iransaction i'alue and subsequeiiil%' me<isured at tlieir seiilcment i'alue. Cic sh and cash equii'alettts ii)clude cash at banks and in hand aiid short-tetm dei)osits ivith a Inc1tiirit)' date ofihrce months or less. Creditors and proi'isions are recognised ii.here the charitablc compani. has a present oblio<ltioii resiiltinp fri)m a past ei'ent th￿￿t ii'ill probabl!. resuli in the traiisfer ol-luiids to a il)ird partl. £ind tlie aniounl to s¢ttl¢ the obliijation Can be measiired or esiimated reliabl!.. Creditor5 and proi'ision are noni)alli' reLo¥nised at their seitleTncnl amoiint after alloii'ing for ani, trade discounts due. MEMBERS Every Mern￿r of St. Man s Parish Trust Iigrees to contribute to the compan). £ l or an). smaller amount if.. a). St. Mary, s Parish Trust is iioiind up i¥'hile he or she is a memkr or li ithin a )'ear afte￿%.￿rds. b). The compan!. has debis and liabilities i%hiLh it caiinot meei 0￿1 of its assets. If the conipan!. is iiound up or dissolied, and there remains anN' properts, after all dehts aiid liabilities liai'e b¢cii Inet: tlie propert} mLlSt not be dislributed anion? ihe Inembeis of ihc coii)P1I 111.. Inste<ld, it mii%t ￿ gJiTr'en or Innsfetred to soiiie otlier Lharitsblc iiislitulioii. Tliis i)tlier instiliitioii Iiiiist li￿21.e similar objects to tliose ol- Si_ s Paris1) Trusi and musl prohihii ihe distriliiition of its iiicoine and propert!. ils members to an eiteni at least £lS eal as ilial reqLIITed bi, (llis Memordndiim of Ass(Kiation. OTHF.R TRADINCJ ACTII'ITIES UnresÈri¢ied Total Funils Unrcstricled Total F unds Fuiids 2023 Funds 20?? Inlonie from renl and leiiings 10?.047 10?.047 96.794 96.794 INVF,STMENT INCOMF. UiiresiriLied Total Funds UiireslriLled T()lal Fiinds Funds 2023 Fiinds 20?2 fl<1nk interest reLeii'abl¢ 970 970 156 156

ST MARY'S PARISH TRUST COMI'ANY LIMITF.D BY CIIARANTEE NOTES TO THE FINANCIAL STATEMENTS (Continued) YF.AR F.NDED 31 DF.CEMBER 2023 EXPENDITURE OiN CHARITABLE ACTIVITIES BY FUND TYPE Unrestricted Total Funds Unresiricled Total Funds Fiinds 2023 ijnds 20?2 Rent Ligilit and Heal Rep4lirs & Inaintenance LeltinLJ ¢xpcnsCS InsiIranLC Cleaning TelLplione Deprcciation Ma¥JagTenient & caretaking 10,595 21,6)7 16.394 973 5,Oi4 11,499 4,238 34,68) 10.i9i 21.657 16.394 973 5.Oi4 11.499 10.091 10.103 12.802 1.829 4.686 8,252 10,091 10,103 12,802 1,819 4,686 2,37() 33,559 28,458 7.419 2,4()8 (600} 2,000 34.68) 33.559 28,458 7,419 ?,468 (600) 2,000 7.039 7.039 2.878 Consiitllable supplies & sundry. Proi'ision for doubifiil debis Goi'ernance costs 3.608 3.608 148.50? 148.i02 123,443 123,443 EXPENDITURF. OP4 CHARITABLE ACTIVITIES BY ACTIVITY TYPE Aciii'itie5 nd¢rlaLe Suptx)rt Tolal funds 21123 Total fui)ds ?021 Relit Liiilit aiid Heat Rep<lil'S &. 11)Ic inlenanve Letting e.xp¢nses Insiirance l O.i9i ?1.657 10.595 ?1.657 10,091 11.80? 97i 973 i.054 11.499 5,Oi4 11.499 4.686 Teleplione DLpreLiation l<ll)iioement & iarclaLing 2.376 33,559 ?8.458 7.419 2,4()8 (6001 2,OU() 79.88? 7.039 2,878 Coiisumdble siipplies &. sundr¥' Pri)N ision for doiibtfiil debts Goi'ern<ince L()5ts 3.608 3.608 IU.894 3.608 148.iO? 1 ?3.443 12

ST MARY'S PARISH TRUST COMPANY LIMITF.D BI, GuARA￿'TEE NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR F.NDED 31 DF.CEMBER 2023 ANALYSIS OF GRANTS 2023 ?022 GRANTS TO INSTITUTIONS Grants to Pc1rish of PutncN' Totcll grants Please refer to the Res¢rYes Polic), as set out on Paoe 3 of Ihe Trnstees. RetM)rt. 10. IYET EXPENDITURE Net expenditure is slated atler charLiing= 2023 2022 Depreciation of tangible fixed asseis 33.559 I I. GOVF.RNANCE COSTS 2023 2022 Independent eiamination of the financial statemenis Legal Fees 2,000 1,558 3.608 2,000 12. STAFF COSTS The total staff costs and emplol'ee benefiis for the rew>rtii)g ￿rIOd arc anal)'sed as folloii's: 2023 ?022 W<1ges and salarics SoLial seLiirili" Losts Emploi'er conlribiitions to pension plans 26,9?8 72? 808 830 846 28,458 The ai'erc1¥T¢ he<1d coiint of einploi'ees during the l.ear i1￿2S_ (?022.. 2). Tlie al'eraL￿e iiumbcr of fiill- tinie eqiiii ¢ilent cmplol'ees diirin,. Ihe !"¢ar is anc?l!"sed as follvii"s'. 2023 ?022 Adininislratii'e Stil11 Nc) tniplol'ee reLeiied einpli)!'ee benefils of more than £60.0(M) durinTr ihe ! ¢ar120??: Nil). 13

ST MARY'S PARISH TRUST COMPANY LI￿l1TF.D BI, GIIARANTEE NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR F.NDED 31 DECEMBER 2023 13. TRUSTEE REMUNERATION AND EXPENSES Duringj Ilie )'e<ir ilo reiiiiii)L"ration or other benefils froni emplo)'ment ii'iih ihe charit). or a relaled L'i)til)' iiere received b} Ihc tnistees. 14. TANGIBLE FIXF.D ASSETS tAnd and Fiiture5 and buildingFs rittii)gJs Total Cost At l 2023 Additioiis during tlie )"eiir Disposals during thc )'ear 1.661.296 34,140 6,070 (5.877) 1,695,436 6.070 {5,8771 At 31 De¢ember 2023 1.661.296 1.69 j.6?9 Dei)re¢iation Al l January. ?0?3 Char&Jc for Il)e I'eilr Disposals during the }'ear At 31 December 2023 567.941 597,084 34.685 15:877} 1,459 {i.877) 24.725 (All,167 62i.892 Carr¥'ing amount At 31 Deeember 2023 1.060.1?9 9.608 1,069.737 At 31 December 2022 1.093,3$5 4,997 1.098.)5? DF.IITORS 2023 2022 Tr<ide deht(Irs Prep￿75.111etI1S aiid aiLriied iiicome 1.676 3.468 2,218 5,144 2,7) I 16. CRF.I)ITI)RS: amoiints falling due ii-ithin one l'ear 2023 ?0?? AL¢fii{Ilb cliid dL,ferred incnme F.LLl¢siastical risli of Si. ii-iih All Saints PLltnei' Oil)¢r LrL'(lilors 5.533 3.9?0 ?0 l)9? 1.630 3,686 ?6, j4? 14

ST MARY'S PARISH TRUST COMPANY LINqITF.D BY GUARANTF,F. NOTES TO THE FIIYANCIAL STATEhlF.NTS (continued) YEAR ENDF.D.II DEcE￿1BF.R 2023 17. PENSIONS AND OTHER POST RETIREMENT BENEFITS Defined euntribution plans The amouni recognised li) income or expendituff as an expense in relation to defined ¢ontributioii plans ivas £846 {2022.. £808). 18. ANALYSIS OF CHARITABLF. FUNDS UnTestricted funds At31 Decenjber At l Janucin" 2023 Inc￿ne Expendilure 2023 Gener<il Funds 1,118.630 103.017 (148.i02) 1,073.145 ANALYSIS OF NET ASSETS IIF.TWEEN FIINDS Unrestrictcd Total Funds Funds 2023 Tic ngible fixed asseis Clirrent a55¢ts Credit()rs less than l l'ear 1,069.737 1,069.737 {J1:845) {31.845} Net Asse15 1.073,145 1,073.145 Unresiricied Total Funds 2022 "l ang?ible filed asseis Curi'ei)t clssets C reditors less il)an l i'¢ar 1,098. J5? 1,098,352 46.8?0 {?6.5421 {26.i42) 1.118.630 Net assets 118.630 20. COMMITMENTS St. MaiTr s Parisl) Triisi hcid iio cotnniitiiients for capiial ei]Rnditure ai J l Deccniber ?023 and Il)e Triistees h<id not Iiih()rised an)" cl￿n￿lI11re for cl￿ piial Lominitii)eiiis ai Iliat d<11e. l?0?? £ NIL).

ST MARY'S PARISH TRUST COIIIPANY LIMITF.D BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (continued) YF.AR F.NDED 31 DECF.MBF.R 2023 21. RELATED PARTIF.S The PCC of the Ecclesiastical Parish of Si Ma No 1138?66 "ith All Saijils Puti)th-. "The Parish" Charil At the acLounling date. the Trust oil'ed to the Parisli £?2,626 (2022 - £20,992) in respLXt of expenses paid on behalf oftlie Triist. The Parish has confirnied ihcit thev ivill noi call for repas'ment of the resi of the debis iinlil the TrLlSt has siiffilient flind5. The Parish has 21$0 confiniied tlial it ii'ill proi'ide ali). fiJ)ai)Lial support neLessary' to the Trust to ensure its coniinuaiion. 16