APPENDfA2 Rellef and Extenslon fund for Methodism in Scotland SC 001577 OSCR Recei and ments accounts Forthe sxrlod 01 31 Section A Statement of receipts and pavmenls EApwdaN• ondLswm•rt •DdowThnt lund• Tot•1 ¢uTh•nt perfod Totsl fufid• od hbnd• A1 A•¢•1 Dongtio Gross trgj aj 764 1411 Renls kqThJ & bji Al Sub lOtsI 4764 IIIXIB A[Pt¥ from •M•t& Inv••tm•nt ¥alé8 PEdSfvryn 8th ofinymts A2 Sub tot•1 4764 11WJ8 22,131 Inve51ment mnDBernI costs Poymgnts 18llbng Ilir*Yt0eha 767 81731 10.IVJO GranlB and thatn& Audill i PreparatbxcfBnnL awunts Leg81 A3 Sub totsi 63.731 04559 A4 Paynwnts r4lallng to #•t•nd InvoBtmont fflovèments Purchases offixwj a5t6 Purchate ot inv08trnts A4 Sub tothl 63.731 6£559 3,936 A5 Trnn•fw¥ tol (flnI funth 5,3491 1.413 $$1
APPEIIEIX2 Rellef and Exten8Ton fund for Mathodlsm In Scottand SC 001577 Additional analysis131 l 8r••kdv0fm•lsityd Iwffid• LWI Gr Grou lrndiry Dmfrom Inv•stheThti 7.410 $ttbfv RK Grrwtr•dlw prfrtÈ reIall• •3.7a1 1•Xh GovomarK• caili. Ill IndWdWrtthv4minthi L1¢41 ni •0.155 Mn4 NknIM4nd • olfvr A#blIlnt¥t4•woyhr5WY0Vw1 lOYalrI.
APPENfix2 SC 001577 Additional aiialysis 121 frunknd fyO•wtrllLI 41 413 RtyIt•fr¢M & j11th S¥bthl PFI¥rn 4al•oFflx m•n Empan oisiTadlngp4 Y17 •1 Pwmnts Granli ar1105 Jdrtl Pf9paralIC of I¢1 Lqg¥lo)• 71$ S,S24 rn•r Offundl G•nwalComttMand¥Thththoc¢)rll¥(1WthnoI PAW¢41* li ld In y•w diithtrthlln
APPENDIX2 Rell&f and Extenslon fund for Methodlsm In Scotland Seutioii B Stateinent of balances SC 001577 •1* Tot41 currw# TOtslI&1 p•rlod 81 Cathfur cathr bonk baLqnees•i•tsrf rf •.7 1•73QJ surp1} lthfich) #h(On {Ih13} {01.t3•1 1$2A•fl e••h •t•nd oly••r 111,Q17 121J92 17?. aL¥)2urrt(iii OelAIl B2 In¥Y•tmw 4079SMth•d 129.2$2 Z21,$70 64.jlg Tatsl bknl 42J,74• ).020 6.018 4,375 471.774 370,3•3 De141 Talll untth D•tsi Contkngwtll•blllll•• TLthI PIrtm• 11105/a6
APPENDLX 2 Rellef and Extension fund for Methodlsm In Scotland SC 001577 Section C Notes to the Accounts ¢1 Natur• and purpos0 of fund (may be steted on analysis of funds V[k8lSj Capita1 Fund." £10.000 and deemed c4n¥erteJ to 98e6 un118 of Invostyneni Inc(rfr on ihe 9688 untts Is splll 50150 the Gfanl Fund 8nd the Lo&n A¢wunt8s perthetemis oflhe Trust Surplui Fundb CAWI Fund rJ avaiktAe fordistribubon as raWMmend by theTru$toes and agreed by theGeneral Committwth the con8ani ol th8 Annual meth(1# lren ¥¥hith meets in the ¥ummerofe8CD ye8r. IncLMne fw thi8 Fund Is add8ttto Generdl Rqcelpts. Grti Funo 8valiqbbforGranlAkl bul bemrnes recoverab from pr2. shId@ rtsmises be &utaequenlty Sold. Loan A(thUnl 18 8v•iigblefor Int-f knans ropayablo haW ye4rty over8 P8ibO 6xc¢¢dlw ten year8. The bulk Of1 Grant 8n¢ L08n 8¢coJni DaLArws ar8 In a Central Flrwn BOS of M8thodl81 chur Dewl Fund and intsresi 8lttaitrtt fJire¢uy wo rats tOlh8 baL9rths of?h fun¢lowunl atthe beginni 0fth8lna1ytsr. G•n•Y•l r•¢•lpts r$c15 subscdplth$fr¢rn Churchei thffjwh the Circuts. Inetrne from the Surp1 Fund8 TrtFUJ9nd Upffted donatiork8. G•norn1 rBc•lpt Incorno IS US8d b) p•y lor 8ny 8dm1nlstratrveexyn& oflhe fu. Thè télance aithe eno ol the yw L88valLqbie lordLthbubon to Gr4nl FudlLo8n Att0unllSurv9 FundJTrwwrth Contsrenc¥ cortant. TypÈ ol actiWty or prolectsupported ad• C2 Grants Ildln Ireno¥a1oDJextlIonI urtha#é Irmdtutton Total C3• Tnots• rnmun•rntkn Llno remuneraJon wai pakl durfThJ perf(hJ to any charity Irust•e or c4)nrthd to tru$lee crothIS box 101herw ojmplete section 3bl Aythortty undgr which paid C3b Trt•9 r•mun•ratlon- dotall C4a Tru•ts• ew•e• If no expen88swere paid to tharity twstee durfrwj Ihe pertod (xos8 Ihis box lothth*i% complete Set#n dbl Nmb•r01 C4b Tru•ts• •xpen•o•- Tr8vel e 30 ns85 TrnN•th)n lmount 1 nc• out•t4ndlrffj •t od•nd Nature of Telationshi Nature of transaction C5 Trnn$actlon8 wlth tru8tse8 connoctgd p•roon• C8 othor Inforni•llon R E OSCRAnts 2025 114)t
APPENDIX 3 OSCR ti5h (hrity Regulator Independent examinefs report on the accounts Rgport to the Chanty narne tni8te8slmembern of Relief and Extension fund for MethrAism in Scouand Rog1$tor ¢harlty SCI)01577 number On the accounts of the charty for the period Period start date Month Period end date Month Day Year 225 Y•ar 01 01 to 31 t2 2025 Set out on pag•8 ITeffthbwiolndLl•fv p Re8PeCtlve The charity's trustees are responsible for the preparation of the accounts in accordance rnsponslbllltle8 of with the terms of the Charities and Trustee Investment IS¢ollandl 2005 Act and the trustw8 and oxamlner Charities Accounts Iscotlandl Regulab'ons 2006 las amended). The charty twstees consider that the audit fequirement of Regulation 10{11 Idl of the Accounts Regulab'ons does not appty. It is my responsibility to examine the accounts as required under section 44(11 {cl of the Act and to state whether particular matters have come to my attention. Basls of Indopondent My examination is carried out in accordance with Regulation 11 of the 20Ce Accounts •xamlner's statgment Regulations. An examination includes a revi8w of the accounting records kept by the charity and a Comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and. consequently, I do not express an audit opinion on the view given by the accounts. Indop•nd8nt examlne¢8 In the course of my examination, no matter has Come lo my attention lother than that statement disclosed on the attached page'l which gives me reasonable Cause to believe that in any material respecl thg requirements.. to keep accounting rgcords in accordan with section 44(11 {al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulats'ons, and lo prepare accounts which accord wrth the a¢counbng records and compty with Regulation 9 of the 2006 Accounts Regulats'ons have not been meL or 81gno. Name: Relevant professional qualificationls) or body Irf any)". Dato: -,FL Address: d•W¢ word• In the brackots Wthay do nol aFpty. Wth• rds do wty, aot out thrw mgtter¥ whkh ha¥8 corm to your thntbn on tho ftsllowing p8ge. - OSCR will accpt dlgttal oty 8V4llatum
APPENDIX 1 oscr, Period start dale Month Y•or 01 2025 Period end date D8y Month Year 31 2tr25 Day Q1 offi of the Scottish Charlty Regulator Reference and administration details Charlty nam• othor name8 charlty 18 known Relief and Extension Fund for Methodism in Scotland Rogl$t•red charlty number Charity'8 principal address SC001677 Clo Janet 8ryer 17 Wester Elm Drive Invemess Pt¢od0 IV2 5JN Nam88 of tho ¢harlty tNstO08 on dats of approval of Tru8to•0' Annual Roport 14am• of p•rnott.. .,,., .. ior body) ontitlod t6~ apAO.l_nt. tru•tseLff anyl. Annual Methodist Conferer e• namo not forwhol• y•af Revd S Mark Slaney Mr Phil Haggis Dr Alan J Haye5 Mr David A Easson Official Trustee Official Trustee From 1109125 Annual Synod norninotlon Non Official Trustee Annuil Syn¢d nunlnatbn Non Offiaal Trustee Annual Syntra nomlnatbn Mr Edward A L Wallace Non Offi¢ial Trustee Annual Syntrl n¢)mInatn Mrs Janet Bryer Rev Adam J Stephenson Official Trustees From 01109124 Annual Methtrjist Confer•n Official Trustee From 01109124 Annual Methtrjltt cOnfen 10 11 12 13 14 15 16 17 18 19 APPENDIX 1
Reference and administration details Names of all othor chartty trusto08 durfng tho pgrfod, If any? (for ox•mple, tho•e who re81gned part way through the flnanclal perlod) Structure, governance and management Type of govemlng docurnent Deed of Trust registered in the books of the Lords of Council and Session at Edinburgh on 4th November 1869 Tru8to9 racrultrnent and appolnlm•nt Objectives and activities ChaAtabl• purpo8 1) The liquidation of debts yet remaining on Wesleyan Methodist (now Methodist) Churches, Chapels or Manses in Scotland or debt5 that may yel be contracted wrth the sanction of the Wesleyan Chapel Committee (now Methodist Property Consents pro¢edurel. 21 The purchase or erection of new or additional paces of worship and sites for such objects, 31 The acquisition of manses or investment5 of mney to meet house r8nls thus making provision for the residence of ordained ministers where at present only ProbationeTS are stationed and from lime to time in other places as occasion may arise. IAII Methodist Churches in relation to church buildings and Methodist Circuits in relation to circuit buildings including manses. a each registered in Scotland as Scottish Chariliesl. Summary of the maln o¢tlvttlo8 In relatlon to these objects Aid is available to Methodist Churches andlor Circuits in the form of grant aid andlor inte1 free loans. The fund nomally collects subscriptions from every Methodist Church and Methodist Circuit in mainland Scotland through the circuit. The Fund can also receive donations or bequests. Income from the Endowed investment is splf( equalty beeerI the Grant Fund and the Loan Account. Income from subscriptions nad other investments build up over a number of years a added to General Receipts and, after deduction of any cos15, are distributed - either capilalised into the Surplus Fund, the capital Fund or added to the Grant Fund or Loan Account as agreed by the General Committee on Trustee advice. No distributson was made during this financial year. APPENDIX 1
Achievements and performance Summary of tho maln a¢hlovements of The incoming resources of the Fund for the y&ar ended 31 December the charity durlng tho flnanclal pgrfod 2025 was £12,00812024 £22,831) The change of the previous year was due lo reduced grant repayments from the proceeds of sale of grant aided properties. The Circuit subscriptions remain suspended under SO 476, i The net of incoming resources or the year after deducting grants paid and expenses was an increas8 of £52,55112024 £5,943) with CFB capilalised surplus funds of £110,83112024 £168,814} and investments valued at £283,57112024 £280,260) Grants previously approved paid tolalling £Nil12024 £Mill. Grants approved and paid out this year lotslled £63,731 12024 £16,000) No loans were approved and paid during the year. (2024 £Nil}. The total value of the Fund on 31•t December 2025 was £404,96312024 £454.2031 with recoverable grant on grants fvnded propety of £423,749 12024 £366.0181 and recoverable loans of £3.02512024 £4,375>. Financial review Brlof statement of the charlty'8 poIIcy on rn8eNe8 In accordance with the terms of the Trust Deed, the first £10,000 received by the Fund since its inception in 1869 was lo be set aside as an endowment. Since that time fvrther sums from SUTplus funds h8ve been capitalised by the purchase of Managed Mixed Investment Fund Units of the Centra Finance Board of the Methodist Church which are held in trust on behalf of the Fund but the Trustees for Methodist Church Purposes (TMCPI but would be available for use if need d for Grant and Loan purpose. The fluctuating natu of gran loan appli110n$ means rèserves required to be flexible and the TTU5tees are concemed lo encourage better use of the fund. Detall• of any d•flclt Donated fac11ftl and 8er¥lco8 Ilf anyl All the Trustees give their time for free. All the Trustees are entitled, under Ihe terms of the Trust Deed. lo claim any necessary expenses in latIon to their work on behalf of the fvnd. The Trust Deed also states that any expenses must b8 drawn from general receipts. APPENDIX 1
Other optional information There being no requirement in the Trust Deed for the accounts of the Fund to be maintained by the 'accruals method, nor requiring them to be audited the accounts for 2025 are presented in a Receipts and Payments formal and, since the amount of income is below the OSCR figure qUIred for auditing, an Independent Examiners was found to examine the accounts. As part of their continuing review of the Fund, the General Committee of the Fund, with the Trustees ¢oncurring decided that, for the tir being, future applications for Aid would initially be considered on the basis of Grant Aid 8nd loans considered where the original grant aid fell short due to unexpected increases in costs or fvnding shorttall. The General Committee, with the Trustees concurring, previously proposed that if funds from the general income and the Grant Fund or loan Account were in$ufFicienl to meet approved projects then the monies held in the Surplus Capital Fund be transferred to meet this need. Thi$ was not however required during this financial year. As a continuing response to the church and Circuit finance the General Committee and the trustees agreed to waive the subscriptions due lo the Fund for the Methodist Connexional Year ending 31 It August 2027. The TrLtstees contsnue to explore operation and management changes of the fund under Methodist Church standing orders with a view to encouraging more effective use of the monies to meet the purpose of the Trust in its support of the Methcéisl Church in Scotland. This report was presented lo the District Synod on 25th April 2026 following circulation to TNstees and General Committee after the meetings on 10th MarGh 2026. Declaration The tru•to0• d•cl•ro that thoy havo approved the trust$. r•port al>ovo. Slgnod on behall of the ¢harlty'8 Iru•tees Slgnaturelsl Full name(81 JATrJ&1 fvy6 Po8ltlon (o.g. Chalr Dato