of Marie R aratrice
Flnanclal Statements
for the Year Ended 31st December 2024
QUInL￿ AccountTng S•rvI￿$ Ireland Ltd
Certified Public Accountants
Heron House
Blackpool Park
Bla¢kpool
Cork
www.quinLts.i•

Society of Marie Reparatrice
Contw
Information
Truslee's Report
4-11
Independent Examlners Report lo Trustees
12
Statement of Financial Acti¥llties
13
Balance Sheet
14
Slalement of Cash Flows
15
Noles to Financial Ststernenls
16-21

Society of Marie Reparatrice
Informatlon
Tnmtees
Th8 Socb8ty of Marie Reparatrice Trustee Ltd
Charlt Re
Istralion Numlxr
Business Addross
Sisters of Marie ReparatriL
6 Knockrea Laym.
Ball1￿(￿h Road.
Ireland
T121018P
Audltors & Accountants
Quintas Aco)unting Services Irela￿1 Ltd
Certified AccounLqnts
Heron House
8lacktMJol Park
C(xk
Bankors
8ardays
WimtrAedon Business Cerntre
8 AlexarKlra Road
WimtrAeton
LcKKlon
SW19 7LA
Sollcltors
salis1￿ry Ho
L￿don Well
L￿dOn
EC2M SPS
Investmont Mana
A&GBank
Avda de la Palmera 27B
41013 Seville
Spain
Quitter Cheviol Asset Manag8ment
One Kingsway
LoTrJon
WC2B 6AN

Society of Marie Reparatrice
Trustee's R
The Trustees presenl thew anNal ￿[*)rt and finar￿la1 statements for the year ended 31st D￿ernber 2024.
Hlstory and ba¢kground.
The Society of Marie Reparalrice is an intemational Rc*nan Calh)li¢ Religious Order. 11 was founded in
Slrasbourg France in 1857. The Ger*ralate of the Order moved lo Rome in 1865. The CorKJegation Is divided
into a number of indNidual Provinces and RegvJns. at Fxesenl the Cowegation has members in 21 ¢wnlrie$.
The sisters came lo England in 1862. The Finanryat Statements ￿1mpany1r0 this report relate lo activities
of the English Region of the Order.
Governanco
In Canon Law the co￿egatiOn 1$ g(wemed at intemati￿1 level ty the Superb)r General and her General
Counol in Rome. The General Council we dected every six years at a General Chapter and have overall
responsibility for the running of lh8 Cryegation wortdwide. Ttrw in lum appoint Pr0vir￿lavReg10nal Superiors
for the different regions where sisters minister. The Superior General vi5ils each Provin¢elRegion at least
once during her lemi of office. In 1994 the pYov¥Kes of E￿Jand and IrelarKI f￿Med one Province for internal
administrative purposes. which in 2(M14 became krN)wn as the Regon of Great Britain and Ireland, however they
still report separately financial ar¥J rewory pur[￿￿ in each Nirisdicilon.
The COng￿9?110n Is governed by ils own Constitution its own ru￿ and regulations. which may be revised
by the Gener￿ Chapter, the most rttent of whth look place in Rome in May 2019.
r apostolK servKe is or￿nI￿ted towwds Ihe awakening. uyowlh and deepenino of the lrfe of faith".
(Conslitutm 37J
In Civil Law the Charity is governed by a T￿￿t Deed dated May 1963 and ￿ registered with the Charity
Commission (Charity Registration No 233640). In January 1997 the Trust Deed was amended lo extend the
geograPh￿al limits of the Ch8rtties objects to cover the retigicMJs and other charitable works of the English
Province. In September 2019 the Charity Comffli5sion &qrKITr0r￿d a Scheme to alter the existing Trust Deed lo
enable the Charity lo make donations to Foreign Prownces of the Congregation. A Corporate Trustee. The
Soaety of Marie Repardtrice Trustee Ltd (Company No 10229878) has been appoinled. This Corporate
Truslee has fNe Directors. three of we Sisters of the Order. Ihe fourth Director Is Helen Freely Solicitor.
the fffth Director is Matthew ￿nCan Soliator.
The three Sisters who are Directors of Ihe C￿p￿ale Tru51ee ￿e members of the Congregation and have a
delailed kno￿edge of the work of the Charity and ils stmcture. As members of the Charity their living and
personal ¢osl$ we borne by the Charity, however they r￿1ve no remuneration as directors of the Corpcrfale
TNslee. Directors of the Corporate Trustee for the E￿rSh Regh)n are appointed by the Regional
Superior.
The Directors of the C(ffporate Trustee ¥%tYk dosdy with Ihe Regh)nal Team and they are responsible for the
overall m8nagemenl of the Charity. They keep up lo date with legislation pertaining to charities and their
obligations and requirements with the help of FKofessv)nal advisors and through attendance al seminars and
conferences.
The Trustees wish to acknowledge the professionaism and ¢ommitment of all their lay advk8ors and the
IndNidual members of the Order. wlN)se dedicalK)n. enthusiasm. and positNe approach is very much
q)weclated.

Society of Marie Reparatrice
T￿￿tee,$ Re
Rlsk Management
The Trustees undertake lo identrfy and review the risks lo the Charity is exposed and to ensure that
appropriate ¢onlrols are in place to wovth rea30￿e assuraKe againsl fraud arKI error.
Insurance Policies for all known risks are in pl*e and are revthveil annual￿.
The Trustees an annual l)udget Imth the Gen￿4 OffKe in Rome, Ihe Global FI￿ Advisor a￿1 the
Charity operates to the L￿dget on an arbnual basis. Finanuaf Rec(wds and Data are kept in secure places.
The Trustees re¢ognise the absdute ne¢es$ity d ensuring prole¢tion and safety of am those the Charity
serves. This mean$ that all sisters who a￿ in any kirnl of ministy in England musl obtain clearance from
the Disdosure and Barring serv￿ IDBSI. The Trustees we committed lo implernents'ng all policies and
pro¢eth￿S of the Catholic Safegu*ding Advisory Seryts (CSAS)
The Trustees are continuing the process of dTrscemment in I￿￿ng towards the fulure as the Sistws advance
In age.
Trngtees
The names of ihe entities or persons who at any tyne durivJ the finartia year were trustees of the charity are
as ft)IIow5:
The Society of Marie Reparatrlce Trustee Ltd
Objectives
The objective of the Charity is the advancement Of￿ Roman cathol￿ religK)n and other charilable works. The
charitable works carried out by the m8mbers in the E(￿lsh Re9ion indude diocesan work. spiritual
accompaniment, interfaith work. FKayer groups. bereavement work. and working with refugees and the
marginalised. The Charity also has an obli9atk)n to provKle care for ils sisters none of whom have financial
resources of their own.
The ¢harity assists the adVanceM￿t ofrdwJiLKts arKI ¢h*ityM)rks fo￿￿￿) wovin¢es ofthe religious order.
The charity also provides finawal suppr*i to the General Fu￿1 in Rorne which is used to promote missionary
PToiects in AfrTh and South Arneri￿.
Actlvllles
Su
rt ofmembefs."
The Charity has an obligation both legally and morally lo provide care for its members, none of whom have
financial resources of their own. All the members have dedicated their lives to the worship of God and the
religious and charitable works of the Charty-
Worshi
and Pra
The sisters are gNen the opp)rtunty for wivate worship and to contitwe to deveknp their krw)wledge and trust in
Jesus and the Church through limes of quiet prayer. stffj of the Gospel and spiritual development. In addition,
the sisters celelnle and pray with the wider o)mmunty induding people of all faiths and none. They do this
through the provision of spritual ￿l￿ance or by bery avadable to listen in times of need, through the ￿lebratIon
of the Lrturgy fvough prayer groups and churth servus.

S(Kiety of Marie Reparatrice
Trustw's R
Continuod
Dmjcesan Work
One sister contiwes as our representative regarding Safewardry. attendiry nalronal meetings. keeping the
Trustees infOnr￿d in followirKJ the pro¢ethTrs for the orgarmsalional Implementat￿ fw relKious orders and
the diocese. AJI the sister5 in aclive fflirHsty have enhanc•J D8S dearance.
ommuni
One Sister continues to collaborate as an Accompani8r arKI Friend of the Community aTrJ participates in various
Communily evenls engaging wth people ￿￿th and %wthr¥Jt leaming disabilities. The Community is expanding.
Involvuig many young adults in V(￿Unteer and pdJpkMxt fo￿. These events were held virtually slnce March'20.
Justice Peace and the Inte
of Creation
As Trustees we recognise that justice. peace ar￿ the inlegrty of Creation is integral lo living our chari%m of
Reparation today at am levels. ILKally. nationally, at parish, diocesan and international levels. Sisters ￿tIcIpate
in lalk5, ses5w)ns and conferences a5 a means of keeping alxeasl of current issues and Specif￿ needs. O
Sister 1$ a member of JPIC'Links' of the ConfererKe of Religious in Endand and Wales. Another Sister continues
to work with r8fugee5 as a v￿Unteer al a Centre in London offering Conversation and English Classes. One
Parish fcffmally registered lo become an EctrC(wegation.
Care of the sick and eldefl
members
Three Slsters continue to be cared fly in C¥e Homes, whKh provKle permanent residential and nursing care.
Th8 Sisters are happy there, being able lo fulfil their religious commitment and able to participate at Mass and
other services in a beau1rf￿ chapel. aknys open to them for wayer. Their presence in the Care Homes is valued
and they receive many requests for prayer. The Sisters visit the other residents of the t￿1e and pray with them.
The sisters conllnue their ministry of accompawng the ￿pIe in the* fomier parlsh by telephone and social
minislry. One slsler formed a gar(lening dub and the wodu¢e frffli the gwden has v￿n awards al Ihe local
garden fete, while another sister continues her minislry teaching En￿lsh lo refugees. Other Sislers visit and
accornpany the SisleTS who are in the care of Nursing Homes.
Charitable Donations
The Charity made the following donat*)ns during the ythqf. In both instances these were to assist the recipients
with their costs.
Liwe Slstws £850
Sl Josephs £3CK)

S(Kiety of Marie Reparatri
Trustee's R
Continued
The Charity promdes fIna￿tal suppxt to rKomote miss￿ry woiects in Afr￿a and &MJlh America. The funds
allocated t0￿d$ (wr overseas missK>ns where our sisters w(¥k I￿lude. trafficking and abuse of women and
children. broken families. people have no meaning in lrfe. those add￿ted lo drugs and athl￿1, migrants.
Tefugees and prisonws. AIDS patients (orphans armj bMdows). the elderly and i501aled, indigenous and rural
people, the illiterat8 aThJ the f(ffmalion of younger SK%ters bw'rvJ Fxepared for ministy.
The charity Contir￿eS to support the f(Kmation of wr yourwJer sisters in Afr￿ and South America.
In 2024 fina￿la1 suppcvt was provided to a rKopct in Rome as follryws:
£149,908 was donated to Genwd House in R(Mne lo assBt wth ￿0vationS necessary to facilitate
accommodatlng Sisters atteThJing the General Chapler whKh is being hosted in 2025 by the General
House in Rome.
Review of Activities Public Benefit
Throughout the year the sisters continued with the￿ pers(M)al arKI communty times of prayer and
spritual development arKI training. All sisters attend retreals whith provide an opportuntty for renewal
and contemplati￿.
The sister5 visit people in hos￿￿ rA wrsirvJ homes. partiwlarfy the elderly. sick and housebound and
pray with them. Very often people only need a IK8len¢ng ear to enable them to carry on.
With the dedine in the number of vocal￿, the avef&3e age of the members of the Regi￿ is irKreasing.
The congregation continues to support its ageing tnernbers who have gven their lives lo lh8 objectives of
the Charity and now need to be cared f(K.
These past yews have been years of chaw in Struclures regarding Safeguarding where our
representative has attended national meetings. kewng the Irustees informed v) following the Fxo¢edure
towards the new organisational impleMentat￿)n fc￿ rdigKJUS orders and the diocese thus fostering "One
Church" with national standards and putting the dcKument YO￿ardS a Culture of safe￿arding, into
practice.
Some sisters have attended days of renewal aNI courses wtmch enable them lo develop their
ministries and provmle support to others who need it. or who need SOm￿ne to listen lo them.
One sister involvgj wilh L'Arthe communty. ¢ontinues to tske part in ¢ommunty actlvit(es tlyjs offering a
presence, support arKJ ￿MpanIment to Ihe members both wilh and without lewning di$abllitles.

Soaety of Marie Reparatri
Trustee's R
Continue
AchSevamonts and p•rfomian
The Irusiee is satiSf￿d the perf0m￿nCe of the ch¥ty during the year as sel out in the Income and
ExpenditLKe Account and with its yearénd financaal ￿s￿on as set out in the Balance Sheet.
The ￿dWIde corvyegaknon has set up a unli trust to centralise management of the invesknenls of the various
regons. The investment strategy for this unit trust known as Bauffe is sel by the General Council based in Rome
in conjunction with Ihe Global Fiscal Adviscys A & G Bank and lftve$tmenl Managers Quiltar Cheviol As$el
Managers UK. All divideThJs e￿ed fn)m the investments are reinyesled within Ihe unit trust $0 there is no
dividend Income receNed by the regon. The regon Th)w receives funds through seling units fn)m the unil trust
as ￿quIred.
Assgts and liabilltlo9 and flnanclal posltlon
The charity is in a strong financial position with signifunt assets al￿ minimal liabilities. These assets wll
continue to be applied and invested to 9enefate an in¢LNne to ￿able the ¢harity to ¢onlinue to achieve its
charitable objectives_
Prlnclpal rfsks and uncertalnilos
The principal risk facirwJ the charity is the fi￿ar￿lar perforrnance of its portfolio of investments. the income from
which is applied to ￿hleV￿g the objectives of Ihe charty. funds are managed by Quillar Cheviol Asset
Managers and A & G Bank. The Tnjstees meei wilh the Managers at least orKe every year and weNe m￿thIY
valuation rep(*ts.
Ukoly future developments
Wth Ihg dedine in the number of vocatN)ns. the averago aGe of the ststers of the charity is increasing. The
charity Gonlinues to supwt Fts ageing members who have given thew lives to the objectives of the charity. At
the dale of this repr￿t, there are rThv fNe sisters in the Re￿(￿ ranging from age 80 to 97. Three sisters continue
to live in full time residential care and the costs associated wilh this wdl Continue lo rise in the coming years.
On ￿caS￿n the Regions Of1￿ congregat1￿ in tt)e developed w(wld ￿ asked by the General Council based
In Rome to assisl in funding pyojects of the Conwat1￿ ￿ Africa, South ArTreri¢a or elsewhere. It's likely Ihal
a request for funding of such projects will oC￿r in the flrture.
Accounting r•cord$
The Trustees *e aware of their resFonsibblities lo maintain proper b(M)ks and records. They have discharged
their responsibility thrthjgh the impfementation of necessary ￿licIeS and Eyocedures foT recording transactions,
and the ￿sOurc1￿g of the Regional Bursar %tho has competent arml apFrfopriate accounting and administrative
expertise. The accounling records are lo¢aled at Si%lws of Marie Reparalrl¢e. 6 Kno¢krea Lawn. Ballinlough
Road. Cork. Ireland.
Relevant audit infomiatlon
In the case of each of the trustees at the lime thks report is apwoved".
so far as each trustee is aware. there is ￿ relevant ￿)Unting inf(ffmalion of vthich th8 GharWs accrAJnlanls
are unaware. and
each twstee has taken all the sleps they OLW to have taken. lo make Ihem9elves aware of any relevant
audit information and to establish that the charitls slalutory aJditNs are awwe of that infonnalion.

womulgAl•d by ihe InslKule ol Pi** kn tr*nd. Tho 1rn91￿5 must not apsrn 11
finartlal statem•nts unless ar• 6ati8lled Ihat Ily w#1 f4w Of￿ assets, lablllt*s. 8nd
lwxlitth. f*)vKa41 pMRton •rAI hxome aThl exper#*uw oftr* chwity to wllh r•awnabl•
Sr, Jull• 8u¢k

Society of Marie Reparatlice
Trustee's Re
ort
Chlldrnn support•d by th• Casa Botanla Projact
Llma P•ru
ChIldr￿ wlth th•lr T•acher In Uganda
Orphan chlldrén Supp￿ by th• pr*t In Uganda
io

Society of Marie Reparatri
T sto0.$ R
Glossa
Sr. Ter•8a Nolan who teachos Engllsh to Rofu9￿8 Sr. Tar￿a Nolan dandng wlth a rnslthnl of St. Vlncont'•
Nurslng Home Plnner
Sr. Maureen Peart readlng at mass at SL VlnconV8
Nurslng Homo Plnmr
Sr. Maureen Peart Twlth onfr of her aWard￿lInnIng floral
arrang•m•nts
li

Society of Marie Reparatrice
Ind•
ndont Examin•rfs R•
rt to Th• Tntste•s of Soci
of Mariè Ré
rntrice
I repjrt to the trustees on my examination of the accounts of the Society of Marie Reparatrice for year ended
31s1 Delember 2024.
Responslbllttios and basls of report
As the Charity Trustees of the Trust you are responsible for the prep¥alK>n of the accourts in accordance with
the requirements of the Charities Act 2011 {￿ Acl.).
I report in respect of my examinalion of the Trust's xcounts Carr￿ out uThJer section 145 of the 2011 Act and
in ¢arying out my examination I have fcAlowed al Ihe aFfI￿able directions given by the Chwity Commission
under section 1445)(b} of the Act.
Indepondenl oxamlnrfs slatom•nl
I have completed my examination. I confimi Ihal no material matters have come to my attention in ￿nnect￿)n
with th8 examination giving me cause to bdieve that in any maleriab respect:
1. Accounting records were not kept in respect of the Trust as r8qu¥ed by ￿tIOn 130 of the Act: or
2. The Accounts do not accord with those records.. or
3. The Accounts do not comply with the ar011¢a￿e wuiremenls ¢orwnlrYJ the fomi and contents of
accounts set out in the Charities {Accwnls and Rep(Yts) Regulations 2(KJ8 other than any requirement
that the accounts gve a Irue and fair view ¥thtch is not a matter considered as part of an ind8pend8nl
examination.
I have no corttms, and have come across no other mallers in connection with the examination to whlch
attention should be drawn in this report in order lo enatAe a kyoper understanding of the ￿0￿nIS lo be
reached.
a O'mahony
s Accounting
in
ervices Ireland Ltd
untanls
ouse
pool Park
Cork
28° Fob￿￿ 2025
12

SOc￿ty ol Reparatrice
Stat
tolPln
31¥1 D
Unr•*trlcl•d R•strkt•d
Tot41
Fund8
Fund
2024
2023
Incom• from:
Donations and le9a¢ies
Deposil interest
111.228
111.228
147.661
1073
1.949
Othw operating iFKome
Totsl kn¢offl•
181
4.61
482.730
181.624
664.354
844.425
Expendltur• on:
Admirtislr81ion expertses
24,111
17
24.128
29.669
Charilable activlllos
242
345.49_4
Total •xp•ndltur•
149.925
416.134
375.103
N•t (•xp•ndllur•ylb)¢ome
216.521
31.699
248.220
469.262
RK¢)n¢lllallon ol funds
Tolal funrjs bll
12.117.479
5.m,957
17.910,436
17,441.174
Tol81 lund5 cll
12.334,000
5.824.656
18.158.656
17.gio.436
The inc(Nne and expendblwe accjjunt knxludE BU gans a￿1 I￿$8$ fe¢oWsed ￿ the periods.
The financld stèlemenls were apwoved by Il* irustees ￿ 28kn Februwy 3)25 and strJned on ils behall by
Sr. Julie Buckley
t*￿10r01 The s￿letY ol M¥1• RVralr￿e Trysi(R LW
Sr. Stephanie Coughlan
Lknlor ol Th& $(t￿lY tsl Marie Repar*￿e Trust¢9 Ltd
The notos on pago$ 16 to 21 fomi part of the¥• Ilnandal $lal¢ments

50¢￿ty of Mar* Repartlrice
Sh••t ag ￿ 31*1
202
D•c'24
D•¢23
FIX￿ A•s•ts
Tangble Assets
Fina￿181 Assets
10
17
17.878.560
17.703.780
Cuffwt A¥$•ls
D•btW8
11
Cash ￿ bank avKI in harKI
294.753
220.973
Crnrfilors.. 4mourts faming due
wilhkn one y•ar
12
Net Current assets
Total aSS•ts18￿ ¢urth
18.158.6S6
17.910.438
Cfedilors: afflounls fallin9 due
aftw more than one year
A8sel$
Chadty Fund¥
Re6lricled FuThYs
5.824.656
6.792,957
unrestr￿ed FuThJs
47
These financial slalwnerts were apwo¥ed ty trus* on 28th Februwy 2025 a)d si￿￿ on hs behalf by
Sr. Jullo Bu¢kl•y
C*e¢￿I ofTh Soc*ty of Marf* R¢p¥*K¢ Trwtefr Lbj
Sr. St•phanl• Coughlan
t￿r ofTho S￿iety ol MarR Reparatr*¢ TwstO9 Lld
Tho notes on p•g•• 16 to 21 f4ffi1 part ot th•v fm•n¢ia statem
14

Society of Marie Reparatrice
SL*emenl of Cash Flows
endod 31" DecemboT 2024
Dec'24
D•c'23
Cash flows from operatlng a¢tlvftles
Surpluslldeficit} for the year
248.220
469,262
IncreaseYdecrease> in ueditors
340
410
(Increase)ide¢rease in debtors
Realise(I (Gains) I losses for the year
(1.626)
703
Unrealised (ga1￿)￿OSSeS fcy the year
(548.311) 1695,598)
Nel cash irrfk)vA (used in) operating actpiitss
(301.377) {225,223)
Cash flows from Invesllng actlvltl
Procee(Js from sale of assets
439.291
351,030
Financing of asset purchase
164.134)
(83,210)
In¢reasellde(xease> in cash for the year
73,780
42,597
Net InCr•ase1{d￿rO8so) in cash and cash equlvalents
73.780
42.597
Cash and cash equlvalents at beglnnlng of year
220.973
178,376
Cash and cash •qulvahnts at end of year
294,753
220,973
15

Society of Marie Reparatrice
Not to tho Financlal Statemen18
ar ended 31*1
mbor 2024
1. General Infomiallon
The S¢xiefy of Marie Rep8ratri¢e is an international ROM￿ Cathol￿ Religious Order. governed by the Order's
Superior General and General Ccrtjnul based in Rome. These Financial Statements relate to the Order's
English Regh)n. which is a registered charity with the UK Ch¥ity Re￿lat￿. The Order is govemed by its
Constitution.
2. St*m¢nt of ¢ompliance
These financial Statements have been wepared kn comkliance wrth FRS 102. The Firwicial Reporting
Siandard a￿l¢able in the UK and Rewi1￿ of IrelaThl'.
3. Accountlng pollcl•s and m•a5ur•mgnl basos
Bas1$ of proparalion
The financial stalernents have been prepare(S on a Lx￿￿￿rn baw and in a￿arKe with the histori¢al
¢osl ￿nVentIOn aryj the Firwicial Rek￿Ing Starmlard 102 issued by the FInar￿la1 Reporting C(MJncil.
The finan￿al statements are prepared in SterfirrfJ. is the lu￿tiC￿￿ currency of the entity.
Incom• Rocognition
The Charity does not part￿Ipate in any Fundraisi•YJ AclNitw. Oth¥ income recogni5ed as follows.
nsion I
The Charrty receives the pension I￿rne ol the sisters attached to the Order. This is ￿COgnised as a donalion
of penslon income in the year in which it is received.
cies and Donations
Income from Legacies is recognlsed in the year in which it is received by the Charity from the re$p8Ctive
Estate, not in the year of death. Ir￿me from Donations and Gifts are recogni5ed on a cash receipts basls.
thvidend 2nd
osil Income
Dividend and Deposit Income is recognwl in the year in whth the Charity becomes entil￿d to the beneffit of
Sam8.
16

Society of Marie Reparatri
Notes to the Flnanclal
mbor 2024
Contlnued
Expenditure
Expendiiure is recognised on an accrn* basis and indudes attrilwlablo VAT wh￿h cannot be recovered.
Cash and Cash Equlvalents
Cash and cash equivalents indude ¢ash t)n hand. demarKI deposits and SI￿ term highly liquid inve$lmenls.
Debtors and Receivables
Debtors and receivables we dassif*d as current assets rf paymenl can be called upon ¥￿thin one yw or18SS.
Cr•dltors and Accruals
Creditors and accruals we classified as cwrenl lthilities rf payment can b8 called upon within one year or
less.
Taxatlon
Society of Mari8 Reparatrice is a registered ctsity ￿1¢h Charity Commission ar¥J Inland Revenue and
exempt fr￿1 taxation on its aclivity.
Tarbglble assets
Tangible assets are initially recorded at cost and We subsewerfy staled at cost less any accumulated
deprectation * impairment losses.
Any tangible assets carried al revalued amounts are rec(xded al fv fair value at the date of revaluation less
any subsequent accumulated depreciation subsequent accumulaled impairment losses.
An increase or decrease in the carying amount of an assel a5 a result of a revalUat￿n. Is reLX)gnised in
income & expenditure and accumulated reserves.
Dèprgciatlon
Depreciation is calculated so as to vrrite off the ¢osl ¢y vdualK)n of an asset. less its residual value, over the
useful economic life of that asset.
If there is an indication that there has a signif￿an1 ￿￿￿e in depreciation rate. useful lrfe or residual
value of langible assets, the depreaation is revised prospthdy to refiect Ihe new estimates.
FlnanGFal assets
Financial assets are initially recorded at Cost. arwj subsequenty stated at market value with changes to market
value being recognised in income atKI expeThdilure.
17

S(Kiety of Marie Reparatrice
es to the Flnanclal Statwn¢nts
r ond¢d 31*1 Do¢wnbw 2024
Contlnu
Income from Donatlons
Dec'24
Doc'23
Unr05tr1cted
Sisters pension donations
46.994
45.208
Legac￿$ and ollw {J￿at￿
111.228
147.861
tri
Legacies aNI other •J￿allonS
Other income
Oth•r operating income
DK'24
D8c'23
Unrestrlcted
Profitlllossl on disposal of pror
U￿ealISed gainsmiosses) on Th*eslments
Realised gainsmlossesl on di5[￿al of inv8slments
369,705
467.7C
(1,3841
1,803
Foreign exchanp gainsmlosses)
112
65
368,433
469,444
R•strlct•d
Unrealised gairtsKlosses) OTr investments
178,606
227,8W2
Realised gainsYlo$sesl on dis￿ c4 investments
3,010
12,506)
Foreign exchange gainsmiosses)
15
181.620
225.371
18

Society of Marie Reparatrice
Notes lo the Financlal Stalements
11t D0¢0mb 2024
Confjnu
Administration Expondltur•
0￿.24
D￿,23
Council tsxes
Insurance
Repairs and maintenance
Print. Post & sta￿nary
Telephone
Motor and travelling expense5
Legal and Profes$ionJ lees
Accountancy Fee5
Bank Charges
Sundry Expenses
Subscriptions
1.283
2,005
1,252
2,005
154
1,739
1,373
7,975
13,592
25
2,266
1.382
3.145
13.081
17
233
716
24,128
953
29,669
In 2024 £17 (2023: £251 of the Administralion Expenditure TKdS from Restricted Fund$
Exp•ndltur• on Charitable Actlvllles
Dec'24
Dec'23
Contribution to the missions
contr11￿lion to Communities
Alms and donations
Residential and care h)me t>)sts
Rent of aCcOmn￿daIl0n
149,908
7,000
1,150
219,680
114,580
13.000
920
203,134
392,006
345.494
In 2024 £149.908 {2023: £114,580) of the Expenditure on Charitable Activities was from Restrkted
Funds
Taxation
The Charity is a Registered Chwity with the Charity Commlssion (Reg No 2336401. It is exempl from
laxalion on Income and Gains.
19

Society of Marie Reparatri
Notes to tho Flnandal Statmnts
ondod 31" Decem
2024
Contlnu•d
Tangible assots
Freehold
Proporty
Total
Cost
Al 1 st Janu￿ 2024
DisrM)sals
At 3181 O•c•mber 2024
Depreclatlon
At 1st Janu￿ 2024 and 31st Dec•mbw 2024
Carrying amount
At 31st Do¢•mbor 2024
At 31st D￿ember 2023
10.
Flnanclal assets
Inv•stm•nts
Cost
At 1st JarMJary 2024
Additions
Disposals
Revaluations
17.703.781 17.703,781
64.134
64,134
1437.666) (437,666)
$48,311
548.311
At 31st Doc•mber 2024
17,878,560 17.878,560
Provision for diminutlon in value
At 1st January 2024 and 31st Decembor 2024
Carrying amount
At 31st Decombor 2024
17.878.560 17.878,560
At 31st December 2023
17,703,780 17,703.780
11.
Debtor5
Doc'24
D•c .23
Other debtors
20

Society of Marie Reparatrice
Notes to the Flnanclal StatM*nts
0¥ ond¢d 31¥t D•¢ombor 2024
Continugd
12.
Crodltors: Thunts falllng due wlthln OM y•ar
D•¢ .24
Dec ?3
Accruals
14,657
14,317
13. Analysis of net assets betythn funds
R•stricted Urbreslrict8d
Funds
Funds
Total
Funds
Financial Assels
Current Assets
Curr￿1 Liabilrti8S
Tolal
S.823.749
907
12,054,811
293,846
17,878,560
294.753
Restricted Funds are specifvlly set aside for maknng d(Ywtions lo Ihe Charity Miss*)ns in Afr￿a, South
America arml elsewhere.
14.
Post balance shoat •vents
There were no signifirant events affeclirwJ the charity ¥yhich hav8 taken FAace since the
erKJ of financial year.
15.
Comml¢meDts and contlnggTrt Ilabllftles
As al 31* December 2024, Ihere are no commitments or ￿ntIngent liabilities
16.
Rglatgd party transactlons
During the year the Charity paid £14.268 (2023 £13.860) to James Duncan & Anne
Christine ￿rthur in respect of rent for a flat in wh￿h Sr Joan McGuine5s lives, Sr Joa
McGuiness and Anne Christine McArthur are sisters. The flat is rented on a fully
commercial basis and a forn￿ lease is in fv.
17.
Approval of financlal sLitements
The Iru$lee$ approved these fIna￿OIS1alernenl5 for issue on 28th February 2028
21