THE CONGREGATION OF THE SISTERS OF THE
FINDING OF JESUS IN THE TEMPLE
TRUSTEES, REPORT AND ACCOUNTS
FOR THE YEAR ENDED
5th APRIL 2025
RegistÈred Charity Commission Number: 229049

THE CONGREGATION OF THE SISTERS OF THE FINDING
OF JESUS IN THE TEMPLE
Forthe year ended 5 April 2025
CONTENT5
Page
Trustees arld thèir advisers
Page
Report of the Trustees
Page
Independent Auditors, Report
Page
Statement of Financial Activities
Pa8e
8alance Sheet
Page
10-16
Notes to the Financial Statements

THE CONGREGATION OF THE SISTERS OF THE FINDING
OF JESUS IN THE TEMPLE
For the year ended 5 April 2025
TRUSTEES AND ThEIR ADVISERS
TERMS OF TRUST
The trust was set up by Deed dated 20th August 1962 and registered as a Charity, no.. 229049. On 2nd Novernber 1995
the Trustees became incorporated Isee under'structure, Governance and Management" in the Report of the Trustees on
page 21.
TRUSTEES
Sister Marie-Louise le Vern
Slstei Valentine Rannou
PRINCIPAL ADDRESS
28 Penzance Street
LONDON
Wll 4QX
STOCKBROKERS
Quilter Cheviot
Senator House
85, Queen Victoria Street
LONDON
EC4V4AB
l.m. Finn & Co. Ltd.
25 Copthall Avenue
LONDON
EC2R 7AH
PROPERTY CONSULTANTS
Newmark Gerald Eve
One Fitiroy
6 Mortimer Street
LONDON
WIT 3JI
BANKERS
The Royal Bank of Scotland plc
SOUCITORS
SBP Law
Glade House
52-54 Carter Lane
LONDON
EC4V 5EF
AUDITORS
Cocke, Vellacott & Hill
Unit IS City Business Centre
Lower Road
LONDON
SE16 2x8

THE CONGREGATION OF THE SISTERS OF THE FINDING
OFJESUS INTHETEMPLE
Forthe year ended 5 April 2025
REPORT OF THE TRUSTEES
The trustees present their report together with the financial statements of the Congregation for the year ended 5th April
2025 which comply with current statutory requiremer>ts, the requirements of the Congregation's governing document,
the Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to
charitie5 preparing their accounts in accordarnce with the Financial Reportin8 Standard applicable in the UK and Republic
of Ireland IFRS 1021 (effective l January 20191.
Reference and administrative details are Set out on page l and form part of this report.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Congregation 15 a religiou5 order of nuns founded in 1862 by Mother Ste Marie, a French sister of the Miséricorde of
Sées, and Cardinal N. Wiseman, Archbishop of Westminster. Its aims were to meet a need of the church in England at the
time of the Oxford movement and to help students preparing for the priesthood. In 1892 varfous circumstances caused
the transfer of the Generalate to France. In 1966 the Congregation launched into the 'Missionary Activity of the Church"
in the Ivory Coast, West Africa and in 1993 expanded its mission to Oua8adouEou, Burkina Faso.
The Congregation became a trust Set up by charitable trust deed dated 20th August 1962 and registered as a charity no.
229049 on 28th January 1964. On 2nd November 1995, the Charity commissioners for England and Wales granted a
tertifitate of incorporation to the trustees as a body corporate by the name of Yhe Inetsrporated Trustee5 of the Charitv
of the Si5ter5 of the Temple". This trust relates to the actlvitles of the Order performed in England.
The C¢ngTegation 15 under the authority of the Superior General of the Order who is based in Fran￿ and whose term of
office is for six years. The Superior General must visit annually all the houses of the CoNgregation and the communities in
Africa must be visited every vear. The cornmunity in EnÈland has a local supervisor, namely Sister Marie-Louise le Vern
who is named by the Superior General after due deliberation by the General Chapter (which includes the Superlor
General and one representative from England being the aforesaid Slster Marie-Louise le Vernl.
Under the terms of the Trust Deed, the trustees are appointed and removed by the local supervi50r, namely Sister Marle-
Louise le Vern.
The trustees are responsible for the management of the Congregatlon, and they meet regularly during the year. The
trustees keep up to date with the Tequirements of Charlty Law and they attend seminars and seek professlonal advlce
when nècessary. They are conscious of the Charity Commission requirernent5 relatillg to public benefit and link this to the
work that they do in the church locally.
The trustees have examined the major strategic. business and general risks, whlch the Congregation fa￿5 and corlfirm
that Systems have been established to enable regular reports to be produced so that the necessary step5 can be taken to
lessen risks.
TRUSTEES
The trustees of the Congregation in office during the year were Sister Marie-Louise le Vern and Sister Valentine Rannou.
The trustees meet and confer very regularly and review all aspects of the eharity's operations. At least once a year the
trustees like to meet with the stockbrokers in order to review in depth the respective investment portfolios.
Any transactions involved in rernittin8 lunds from England to the Mother-House of the Order in France, for the Orderfs
Missionary commitment5 in Africa, are re8arded as being in the nature of related party transactions (see note 111.

THE CONGREGATION OFTHE SISTERS OF THE FINDING
OF JESUS INTHETEMPLE
For the year ended 5 April 2025
REPORT OF THE TRUSTEES Icontinuedl
OBJEcfivES AND ACTIVITIES
The Con8re8ation'5 rnIS5ion 15 to advance the Roman Catholic faith through charitable works. The nature of the charitable
activities is reviewed by meetings every Six years of the Chapter of the Order. In planning activities for the year, the
trustees keep In mir+d the Charity Commission guidance on public benefit.
Living in today's world. loyal to the spirit of our origins, we are challenged by the needs of our time to take part in the
mi55ion of Christ through our activities and our various commitments in
Health
Education
Christian tTalning
Youth activities
Due to a decrease in the number of sisters in Europe, our Congregation is faced with the closure of communities. The
situation is totally different in Africa where we are expanding and opening hou5e5 Wlth the activities given above. A new
noviciate had to be built in Abidjan due to an increase in vocations.
The Congregation still owns and maintains a community in London. where the sisters are Involved in parish visiting and
keeping an open house in the Nottin8 Hill Gate nei8hbourhood.
The Con8re83tion's grant-making policy is of prime Importan￿ to the Order and ha5 been established to achieve its
objects for the public benefit.
Firstly, it is to liaise closely with the Mother House in France as to the appropriate amount to remit thereto for
the Orderfs Missionary work in Africa and, when called upon, to support the retired sisters in our home "Home
Ste AnnÈ" in Vernon, France
Secondly. the Congregation endeavours to meet the demands of charltable appeals 35 and when they arise.
ACHIEVEMENTSAND PERFORMANCE
The net outgorng resources for the year before gains on investments amounted to £463.489 12024 net incoming
resources £208,512). This included investment income and interest totalling £332.291 {2024- £344,189).
After debiting net 1055es on investment assets of £405,866 [2024
net guins £427.700J, the staternent of financial
activities reveals a decrease in net movement in fund5 amountin8 to £869,355 (2024- incret7se £636,212?.
Oetails of grants made in the year and charitable activities in general are given in note 4 to the account5, which includes
£700.000 sent to the Mother House in Luxembourg to be shared between dispensary construction work at Komsilga in
Burkina Faso, the formation of young sisters in Africa and care of our elderly sisters in France.
FINANCIAL REVIEW
The balance sheet on page 9 of the financial statements shows total unrestricted funds of £11,833,925 a decrease of
£869,355 on the 2024 total. The trustees resolved to maintain the two designated funds, namely The Fund for Aged and
Sick Sisters and Students and The Retirement Fund. The position will be reviewed at the end of the next financial year to
consider whether or not to regard the two funds as viable. The investment reserve, amounting to £9.107,313 (2024
£8,994,490J, is 3150 a designated fund and Teflects the historical cost of the investment portfolio at the balan￿ sheet
date.
Movements of fixed assets during the year are shown in note5 6 and 7 to the financial statements.

THE CONGREGATION OF THE SISTERS OF THE FINDING
OF JESUS IN THE TEMPLE
For the year ended 5 April 2025
The freehold property now comprises the convent in London, which was acquired on 28 July 1998 at a cost of £792,024.
The trustee5 consider that the cost of obtalning a fvll Professional valuation of the property at the Balance Sheet date
would not be justified.
REPORT OF THE TRUSTEES Icontinuedl
FINANCIAL REVIEW Icontinuedl
At 5th April 2025 the market value of the iTrvestment% was £10,784,68712024 £11,085,892) and wa5 greater than cost
by £1,831.890 f2024- greoter than cost by E2,091,4021. The stockbrokers have decreased the liquidity base by £163.156
12024 - decrease to £311,678J and they continue to manage their respective portfolios with caution during these
uncertain times.
The Congregation's investments are managed on a discretionary basis by Quilter Cheviot and JM Finn & Co. Both parties
are carefully monitored by the trustees who receive regular updates and reports. auilter Cheviot maintains about 15% of
the portfolio in fixed interest holdings and the remainder in equitie5. JM Finn & Co maintain5 about 12% of the
investments in fixed interest stocks, the remainder in equities. The trustees are content with this arrangement, and they
note that the overall spread is about 14% fixed interest and 86% in equities.
The level of income generated by the respective portfolios is regarded as satisfactory, viz. Quilter Cheviot 2.7%. JM Finn &
Co 3.4%, total overall yield 3.0%. These percentages are based upon the closing market values of the stocks and shares
held and are less than those achieved in the previous financial year.
The trustees expect the broker5 to at least maintain the yield5, at the same time, during these uncertain market
conditions, protecting as far as reasonably possible the value of the portfolio and, where prudent, taking any gains which
may arise and, if necessary, realising any105se5.
Reserves are being maintained at their present level pending consideration of the current position.
PLANS FOR FUTURE PERIODS
The Congregation still owns a Community House in London where the sisters continue thelr work in the communlty and
are happy In their environment.
The statutory annual visit the Mother General, Josiane Sagnan, fixed at the end of lune 2025. did not take place due to
the serious illness of her General Assistant. Her next visit is planned for the beginning of 2026.
In France, the "Petite Unité de Wiè" care unit brings Comfort, security and happiness to the elderly and Sick members of
the Congregation. The Sister Bursar of the Order. together with the -Association Gustave Dore. reminds us that our
income is very low eompared to our expenses because the sisters, salaries are insufficient to cover the need5 of the
retired sisters and the formation expenses of new sisters as well as the communities in Afrlca.
As always, the Congregation Is committed to our communities in Africa where the financial needs are huge. The new
dispensary in Tanda Ivory Coast has begun to work slowly.. as foreseen, expenditure on staff salaries and furniture require
funding. The Sisters are very hopeful that it will work beautifully as the need is so great. At Komsilga, in the countTy5ide
ot Burkina Faso, the building work in the construction of the new dispensary is progressing rapidly. The large poor
population is so much in need of healthcare. The Chapter is mindful of the prohibitive cost of these undertaking5 which
will a150 necessitate the training of managers, doctors, state registered nurse5, midwives, and support staff.
All decisions of the Order, about the welfare of our sisters and the welfare and promotion of the people in our carÈ, are
taken at the regular meetin8s of the General Chapter and with the advlce of specialists, where approprlate, to act with
wisdom and care. We have ten young sisters In different stages of formation.. Sludying for theological decrees and
training as nurses and midwives and accountants.
The Congregation is very aWHTe of the cost of these decisions. but the survival of the Order is at stake. However, the
Congregation remain5 determined to develop their mission and to move speèdlly into the future.

THE CONGREGATION OF THE SISTERS OF THE FINDING
OF JESUS IN THE TEMPLE
Forthe year ended 5 April 2OZ5
REPORT OF THÉ TRUSTEES Icontinuedl
TRUSTEES RESPONSIBILITIES FOR THE FINANCIAL STATEMENTS
The Trustees are responsible for preparing the financial statements for each financial year that give a true and fair vlew
of the state of affairs of the Congregation at the end of the financial year and of the incoming resource5 and application
of the resources of the Congregation for that period.
In preparing these aecounts the Trustees are required to..
selett suitable accounting policies ané then apply them consistently;
observe the methods and principles in the applicable Charity SORP.,
make judgements and estimates that are reasonable and prudent,.
state whether applicable accounting standards have been followed, subject to any material departures that
must be disc105ed and explained in the financial statements,.
prepare the financial statement5 on a goin8 concem basls unless it is inappropriate to presume that the
Congregation will continue to operate.
The Trustees are responsible for keeping sufficient accounting records which disclose with reasornable accuracy at any
time the financial positlon of the ConÉregation and to ensure that the financial statements comply with the Charities Act
2011 and re8ulation5 thereunder, the Charities IAccounts and Reports) Regulation5 2008 and applicable accounting
standards. They are also responsible for such intÈrnal tontrol as is deemed necessary to enable the preparation of
financial statements to be free from material misstatement whether due to fraud of error.
The Trustees are also responsible for safeguarding the assets of the Congregatlon and hence for taking reasonable steps
for the prevention and detection of fraud or other irregularities.
AUDrroRS
Messrs. Co¢ke, Vellacott & Hill have signified thèlr wlllingness to continue in office a5 the Congregation's auditors.
Approved by the trustees and signed on their behalf..
M. L. le Vern
9 December 2025

THE CONGREGATION OF THE SISTERS OF THE FINDING
OF JESUS IN THE TEMPLE
For the year ended 5 Aprll 2025
INDEPENDENT AUDITORS, REPORT TO THE TRUSTEES
OF THE CONGREGATION OF THE SISTERS OF THE FINDING OF JESUS IN THE TEMPLE
Opinion
We have audited the financial statements of The Congregation of the Sisters of the Finding of Jesus in the Temple for the
vear ended 5th April 2025 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the
accounts includin8 a summary of significant accounting policies. The financial reporting framework that has been applied
in their preparation is applicable law and United Kingdom Accounting Standards (united Kingdom Generally Accepted
Accounting Practice) including -Accounting and Reporting by Charitie5'. statement of Recommended Practice applicable
to charities pieparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 (effective I january 20191
In our opinion the financial statements
give a true and fair view, of the state of the charit(s affairs a5 at 5th April 2025 and of its incoming resources and
application of resources, for the year then ended.
have been properly prepared in accordance wlth Unlted Kingdom Generally Accepted Accounting Practlce.. and
have been prepared in accordance with the requirernent5 of the Charities Act 2011.
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our
respon5ibilitle5 under those 5tandard5 are further described in the Auditor's responsibilitie5 for the audit of the financial
Statements section of our report. We are independent of ihe charity in accordance with the ethical requirernents that are
relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our
other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Concluslons relatln8 to 805ng concern
In auditing the financial statements. we have concluded that the trustee5' Use of the going concern basis of accounting in
the preparation of the finan¢ial statements is appropriate.
Based on the work we have performed. we have not identified any material untertainties relating to events or conditions
that. individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for
period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the dirertors with respect to going concern are described in the relevant
sections of this report.
Other Informatlon
The other information comprises the information included in the annual report, other than the flnanclal statements and
our auditor'5 report thereon. The tru5tee5 are responsible for the other information. Our opinion on the financial
statement5 does not cover the other information and we do not express any form of assurance conclusloll thereon. In
connection with oTrur audit of the financial ststement5, our responsibility is to read the other information and, in doing 50,
consider whether the olhei information is materially inconsistent with the financial statements, or our knowledge
obtained in the audii or otherwise appears to be materially misstated. If we identify such material inconsistencies or
appaTent material misstatement5, we are required to determine whether there is a material misstatement in the financial
statements or a material misstatement of the other informatlon. If. based on the work we have performed, we conclude
that there is a rnaterial misstatement of this other informatlon, we are requlred to report that fact.
We have nothing to report in this re8ard.

THE CONGREGATION OF THE SISTERS OF THE FINDING
OFJESUS INTHETEMPLE
For the year ended 5 April 2025
INDEPENDENT AUDITORS, REPORT TO THE TRUSTEES
OF THE CONGREGATION OFTHE SISTERS OFTHE FINDING OFJESUS IN THE TEMPLE Icontinuedl
Matters on which we are required to report by èxteption
We have nothing to report in respect of the following matters in relation to which the Charities IAccounts and Reports)
Regulations 2008 require us to report to you if, in our opinion..
the inforrnation given in thè Trustees, Annual Report is inconsistent in any material respect with the financial
5tatements,' or
sufficient accounting reco¥ds have not been kept. or
the financial statements are not in agreement with the accounting records and returns; or
we have not received all the information and explanations we require for our audit.
Responsibtlities of the trustees
A5 explained More fully in the Trustees, Responsibilities Statement set out on page 5 the trustees are responsible for the
preparation and presentation of the financial statements and for being satisfied that they give a true and fair view and for
such internal control as the trustees determine is necessary to enable the preparation of financial statements that are
free frorn material misstatement, whether due to fraud or error.
Auditor's respon5ibilitie5 for the audit of the financial statements
We have been appointed as auditors under section 145 of the Charities Act 2011 and report in accordance with Act and
relevant regulations made or havin8 effect thereunder. Our objectives are to obtain reasonable a55urance about whether
the financial statements as a whole are freè from material misstatement, whether due to fraud or error. and to Issue an
auditorfs report that includes ovr opinion. Reasonable assurance is a high level of assurance but is not a guarantee that
an audlt condutted in ac¢ordènce with ISAS IUKI will always detect a material Misstatement when It exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could
reasonably be expected to influence the economic decisions of users taken on the basis of these financial 5taternents.
A further description of our responsibilities for the audit of the financi31 statements is located on the Financial Reporting
Council's website at.. www.frc.org.uk/auditor5responsibilitie5. This description forms part of our auditor's report.
Use of our report
This report is made solely to the trustees. as a body, in accordance with Part 4 of the Charities (Account5 and Reports)
Regulations 2008. Our audit work has been undertaken so that we might state to the trustees those matters we are
required to state to them in an avditorfs report and for no other purpose. To the fullest extent permitted by law. we do
not accept or assume responsibility to anyone other than the charity and the £h3Tity's tru51ees as a body for our audit
work, for thi5 report, or for the opinion we have formed.
Co¢ke, Vellacott & Hill
Chartered AccoTruntant5 and Statutory Auditor
IS City Business Centre
Lower Road
LONDON
SE16 2XB
9 December 2025
Cocke, Vellacott & Hill are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.

THE CONGREGATION OFTHE SISTERS OFTHE FINDING
OF JESUS IN THE TEMPLE
For the year ended 5 April 2025
STATEMENT OF FINANCIAL ACTIVITIES
(incorporating Income and Expenditure Account)
General
Fund
Designated
Funds
Total
2025
Tottsl
2024
Notes
Income from
Donations and le£acie5
Charitable activities
Investments
Other
10,826
332,291
10.826
332,291
16,606
344,189
Total
343.117
343,117
360.795
Expendlture on
Raising funds
Charitable activities
Ildl
58,428
748,178
58,428
748.178
56,060
96,223
Total
806,606
806,606
152,283
Net gains / Ilossesl on investments
1405,8661
1405,8661
427.700
Net Income I lexpendlturel
1869,3551
1869,3551
636,212
Transfers betwtÈn funds
io
1112,8231
112,823
Net movement in funds
1982,1781
112,823
1869,355}
636.212
Reconclllatlon of funds
Total fund5 brought forward
io
2,619,685
10,083.595
12,703.280 12,067,068
Total funds carried forward
io
1,637,507
10.196,418
11,833.925
12,703,280
The notes on poges 10 to 16fom? part of thesefintincia15tatgrnEnts.

THE CONGREGATION OF THE SISTERS OFTHE FINDING
OF JESUS IN THE TEMPLE
Forthe year ended S April 2025
BALANCE SHEET
a5 at 5th April 2025
Notes
2025
2024
FIXED ASSETS
Tangible assets
Investments
792,070
10,784.687
792.070
11,085,892
Total flxed assets
11,576,757
11,877.962
CURRENT ASSETS
Debtors
Cash at bank and in hand
59,751
234,747
56.214
806.434
Total current assets
294.498
862.648
LIABILITIES
Creditors.. Arnounts falling due
within one year
137,3301
(37,330)
Net current asset5 Iliabilitiesl
257,168
825.318
Total assets less current liabilities
11,833.925
12.703.280
FUNDS OF THE CHARITY
Total unrestricted income funds
io
11,833,925
12,703,280
Total charlty funds
io
11.833,925
13,703.280
The financial 5taternents were approved by the trustee5
on 9 December 2025 and signed on their behalf by..
M. L. le Vern
Trustee
no
es on pt7ges 10 to 16fvrm part of the5efinonciolstoten7ents.

THE CONGREGATION OF THE SISTERS OF THE FINDING
OFJESUS IN THETEMPLE
Forthe year ended 5 Aprll 2025
NOTES TO THE ACCOUNTS
I. GENERAL INFORMATION
The Congregation is a charity registered with the Charity Commission in England and Wales as number 229049 on
28 January 1964 and Is Boverned by Charitable Trust Deed. The address of its re815tered office is clo Cocke,
Vellacott & Hill, 15 City 8usiness Centre, Lower Road, London SE16 2XB.
2. ACCOUNTING POLICIES
The principal accounting policies are summarised below. The accounting polTaes have been applied consistentlv
throughout the year and preceding year.
lal Basis of preparatlon and golng concern
The financial statements of the Congregatlon are prepared under the historical cost convention as modified by
the revaluation of certain fixed assets a5 Stated in the relevant notes to these accounts. The financial statements
are prepared in accordance with applicable AccoUnti￿g Standards. with the recommendation5 Of Charity
Commi55ion in "Charities SORP IFRS 1021" other than set out below, and with the Charities Act 2011.
The accounts are prepared in British pounds sterling which is the functlonèl currency of the charity.
The trust constitutes a public benefit entity as defined by FRSIO2.
The trustees consider that there are no material uncertasnties about the charitvs ability to eontinue a5 a 80ing
concern.
Ibl Income recognition
Wilh the exception of voluntary income, which Ts included In the statement of financial activities when received.
all income 15 credited to the statement of financial activities when it becomes receivable and can be measured
Dividend Income Is recognised once the divldend has been declared and notification has been received of the
dlvidend due.
Icl Expenditure recognition
Expenditure is included in the statement of financial activities as soon as there is a legal or con5tructNe
obligation comrnitting the charity to that expenditure, it is probable that settlement will be Tequired. and the
amount of the obligation can be measured reliablv.
Expenditure includes attributable VAT for that expenditure which cannot be recovered.
All expenditure ts accounted for on an accrua15 basis. All expenses including support cost5 and governance costs
are allocated or apportioned to the applicable expenditure headlngs. See Ildl below for further inforrnation.
Grants payable are payments made to third partles In the furtherance of the charitable objects of the
Congregation. Sn the case of unconditional grants these are accrued once the recipient ha5 been notified of the
grant award. Grants awards that are subject to the recipient fulfilling performance conditions are only accrued
when the recipient has been notified of the grant and any remaining unfulfilled condition attaching to that grant
is outside of the control of the Congregation.
io

THE CONGREGATION OF THE SISTERS OF THE FINDING
OF JESUS IN THE TEMPLE
For the year ended S April 2025
NOTES TOTHE ACCOUNTS Icontinuedl
ACCOUNTING POLICIES Icontinuedl
Idl Costs and basis of apportlonlng costs
lil The costs of raising funds comprise the fees paid to the two stockbrokers in connection with the
management of the charity's Ilsted investments.
lill Charitable activities are those costs directly incurred in the provision of care servi￿5 and supporting the
Order in their pastoral work both In the UK and overseas.
liiil Governance costs include those costs directly incurred in complying with the statutory oblSgatlons of
managing the charity.
lel Taxation
The charity is considered to pass the tests set out in paragraph I schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a charity for UK corporation tax purpose5. Accoidingly. the charity is
potentially exempt from taxation in respect of incorne or capital gains received within cate8ories covered by
chapter 3 part 11 of the Corporation Taxes Act 2010 and section 256 of the Taxation of Chargeable Gains Act
1992 to thè extènt that such incorne or gains are applied exclusively tty ¢haritable purposes.
VAT Incurred is not recoverable and Is treated as part of the expenditure heading for which it was incurred.
lfj Tangible fixed assets
The London property and the motor cars are valued at cost. The Bristol property was sold in a previous year. No
depreciation is provided in these account5 in respect of properties as the trustees consider that any depreciation
charge would not be significant.
Depreciation is applied to the undernoted tangible fixed assets as follows..
Furniture and fittings
25% per annurn on reducing balance
Motor Cars
25% per annum on reducing balance
Igl Fixed asset Investments
Investments are a form of basic financial instrument and are initially recognised at their transaction value and
subsequently measured at their fair value a5 at the balance sheet date. For listed inve5tment5, fair value is
based on the closing middle market price on a recognised stock exchange.
RealTsed and unrealised gains and losses are accounted for in the statement of financial activities in arriving at
the net movernent ol funds for the year.
Investment Income has been taken into account on the basis of the due date lor payment.
Ihl Funds structure
lil Ullrestricted designated funds.. these funds are amounts set aside and deslgnated for specific purposes by
the trustees.
lill Unrestricted general funds.. the general reserve represents those funds not designated, which the trustees
may use in the furtherance of the charitable objectives of the Congregation.
For further details of each fund are disclosed in note 10.
li

THE CONGREGATION OF THE SISTERS OF THE FINDING
OFJESUS INTHETEMPLE
For the year ended 5 April 2025
NOTES TOTHE ACCOUNTS Icontlnuedl
INVESTMENTINCOME
2025
2024
Income from investment assets listed in the UK
Income from investment assets Ilsted outside the UK
Interest
256,072
61,105
15,114
258,184
46,964
39,041
332,291
344,189
4. CHARITABLE ACTivrriES
Grant
Support of
funding
Sisters and
activltles pastoral work Govèrnance
Total
2025
Totol
2024
Grants and donations Isee belowl
Staff costs Isee note 51
Provislons
Cost of running premises
Property repairs, maintenance
and refurbishment
Depreciation Isee note 61
Sisters, living and pastoral expenses
Training and Sisters, formation
Bank charges
Auditors, remuneration..
Accountancy and other services
Audit
Legal and professional fees
700,917
700,917
403
4,924
10,933
4,924
10,933
4.001
8,807
6,209
6,209
64,515
15
1,724
1.091
187
1.426
3,123
126
1,426
3,123
126
9,180
6.000
5.340
9,180
6.000
5.340
8,232
5,748
1,500
Total 2025
700,917
26,741
20.520
748,178
96,223
Tota12024
403
80,340
15.480
96,223
Grants and donations
2025
2025
No.
2034
2024
No.
Remittance to Mother House in France for
the Order's missionary work in Afrlca Isee note 111
Remittance towards major work5 at Mother House in France
Mass offerings and small donations
71x1,022
895
403
700,917
4Q3
12

THE CONGREGATION OF THE SISTERS OFTHE FINDING
OF JESUS IN THE TEMPLE
For the year ended 5 April 2025
NOTESTO THE ACCOUNTS Icontinuedl
PARTICULARS OF EMPLOYEES AND TRUSTEES
St. Angela's. the residential home for the elderly, ¢losed on 31" May 2012. Thereafter the charlty employed two staff
to administer the property in preparation for its sale in May 2013. Since then. the charity ha5 had no ernployees and
is administered by its trustees.
As members of the Order, the livlng expenses of the trustee5 during the year were borne by the trust for the
residents in the English House and when there are visits to England frorn the Mother House in France Inote 31 but
the trustees recesved no rernuneration or other benefit5 in connection with their duties during the year.
TANGIBLE FIXED ASSETS
Furniture
and
flttings
Freehold
Property
Total
Cost or valuation
At 6th April 2024
Additions
Disposals
792,024
8,897
800,921
At Sth April 2025
792,024
8.897
800,921
Depreciation
At 6th April 2024
Disposals
Charge for the year
8.851
8￿51
At 5th April 2025
8,851
8,851
Net book value
At 5th April 2025
792,024
46
792,070
At Sth Apri12024
792.024
46
792,070
The assets above are held for charity use. The freehold property comprises a convent In London at the cost of
£792,024. The trustees do not believe it is necessary to carry out an impairment review.
13

THE CONGREGATION OF THE SISTERS OF THE FINDING
OFJESUS IN THETEMPLE
For the year ended 5 April 2025
NOTES TOTHE ACCOUNTS Icontinuedl
FIXED ASSET INVESTMENTS
2025
Market value
2025
Cost
2024
Market Value
2024
C05t
At 6th April
Additions
Disposals
Realised gains Ilossesl
Unrealised gains Ilossesl
10,695,699
941.288
1673,4711
7.375
1413,2411
8,604.297
941.288
1673,4711
8,162
10,QII,707
7,827,778
3,122,567
3,122,567
{2,866.275} 12.866.275?
218,850
520,227
208,850
At 5th April
10.557.650
8,880,276
10.695,699
8,604.297
Cash awaiting investment- sterling
227.037
227,037
390,193
390.193
Market value at 5th April
10,784.687
11,055,892
Historic cost at 5th Apr51
9,107,313
8,994,490
The irnve5tment5 are analy5ed as below..
Investments listed in the UK
Investments listed outside the UK
7,178.709
3,378.941
5,663,251
3,217,025
6,994.308
3,701,391
5,264,092
3,340,205
10.557.6SO
8.880,276
10,695,599
8.604,297
None of the Investments exceeded 5% of the value of the portfolio at the year-end.
In accordance with the provision of the -charities SORP IFRS 1021" published by the Charity Commission.
inve5trnents are shown in the accounts at their market value at the balance sheet date and the galns Ilossesl on
revaluation have been credited Idebitedl to funds.
At 5th April 2025 this has brought £1,677,374 into Investment value and funds (2024- £2,091,402 brought in).
This is reconciled as follows..
2025
2024
Reconclllatlon of movements In unrealised gains on investment assets'.-
Unrealised gains arising on revaluation brought forward at 6th April
Add Ideductl in respect of disposals in the year
2,091,402
2,183,929
17871
1301,377)
2,090,615
1.882.552
Net gains Ilossesl arising on revaluations in the year
1413.2411
208,850
Unrealised gains arising on revaluation carried forward at 5th April
1,677,374
2,091,402
14

THE CONGREGATION OF THE SISTERS OF THE FINDING
OF JESUS IN THE TEMPLE
For the year ended 5 April 2025
NOTES TO THE ACCOUNTS Icontinuedl
DE8TORS
2025
2024
Dlvidends due
Prepayments
S9.751
56,214
59,751
56,214
CREDITORS.. Amounts falling due within one year
2025
2024
Ac¢ruals
37.330
37,330
10. TOTAL FUNDS
Incoming
8alances ut resources and
6th Apri12024
gains
Transfer5
between
funds
ResouTces
expendèd
and losses
Balantes at
5th April 2025
Unrestricted funds
Designated funds..
Fixed assets fund
Investment reserve
Fund for aged and sick sisters
and students
Retirement fund
792,070
8.994.490
792,070
9,107,313
112,823
10.000
287,035
10,000
287.035
10,083,595
112.823
10,196,418
General reserve
2,619,685
343.117
1112,8231 11,212.4721
1.637,507
Total
12,703,280
343.117
11,212.4721
11.833.925
Represented bv'.-
Unrestricted
funds
Tangible fixed assets
Investments
Net Current assets
792.070
10,784.687
257.168
11.833.92S
16

THE CONGREGATION OF THE SISTERS OF THE FINDING
OF JESUS IN THE TEMPLE
For the year ended 5 April 2025
NOTES TO THE ACCOUNTS Icontinuedl
10. TOTAL FUNDS Icontintledl
Description of fund5'.
lal The fixed assets fund comprises the amount of the net book value of the tangible assets at the balance sheet
date.
Ibl The investment reserve fund represents the cost of the investment5, these being retained as a peTrnanent
investment base.
Icl The fund for aged and sick sisters and students is an amount set aside to meet any demands for fund5 from aged
and sick sisters and students.
Idl The retirement fund exists to meet any calls for funds to assist 51Ster5 of the Congregation who have or will have
retired.
lel The general reserve is unde5ignated income.
11. TRANSACTIONS WITH RELATED PARTIES
As indicated in Note 4 to the financial sratements the Cong¥egation made one remittance of £700,022 {2024 - none)
to the Mother House bank attount in Europe for transmisslon to the Order's missionary work and building works in
Africa. These works are described in the Trustees, Report.
As explained in note 4, as rnembers of the order, the living expenses of the trustees are borne by the Trust. No
rernurTreration or other benefits were received by the trustees in connection wlth their duties during the current or
preceding year.
16