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
•DdowTh*nt
lund•
Tot•1
¢uTh•nt perfod
Totsl fufid•
od
hbnd•
A1 A•¢•1
Dongtio
Gross trgj
a￿j
764
1*411
Renls kqThJ & bji
Al Sub lOtsI
4764
IIIXIB
A￿[Pt¥ from •M•t&
Inv••tm•nt ¥alé8
P￿￿￿EdSfvryn 8th ofiny￿m￿ts
A2 Sub tot•1
4764
11WJ8
22,131
Inve51ment mnDBer￿nI costs
Poymgnts 18llbng Ilir**Yt0eha￿
767
81731
10.IVJO
GranlB and that￿n&
Audill i
PreparatbxcfBnnL￿ awunts
Leg81
A3 Sub totsi
63.731
04559
A4 Paynwnts r4lallng to *#•t•nd
InvoBtmont fflovèments
Purchases offixwj a5￿t6
Purchate ot inv08trn￿ts
A4 Sub tothl
63.731
6£559
3,936
A5 Trnn•fw¥ tol (fl￿nI funth
5,3491
1.413
$$1

APPEIIEIX2
Rellef and Exten8Ton fund for Mathodlsm In Scottand
SC 001577
Additional analysis131
l 8r••kdv*￿0fm•￿lsityd Iwffid•
LWI
Gr
Grou lrndiry
Dmfrom Inv•stheThti
7.410
$ttbfv
RK
Grrwtr•dlw
p*rfr￿tÈ re￿I￿all•￿
•3.7a1
1•Xh
GovomarK• caili.
Ill IndWdWrtthv4minthi
L￿1¢4*1
ni
•0.155
Mn4
NknIM4nd
• olfvr
A￿￿#b￿lI￿lnt￿¥*t4￿•wo￿￿y￿￿h￿r5￿W￿Y0Vw1 ￿lOYalrI.

APPENfix2
SC 001577
Additional aiialysis 121
frunknd
fyO•wtrllLI
41
413
RtyIt•fr¢M￿ & ￿j11th
S¥b*thl
PFI¥￿￿￿￿rn 4al•oFflx￿
m•n
Empan￿
oisiTadlngp4￿￿
Y17
•1
Pwmnts
Granli ar￿￿￿￿110￿5
Jdrtl
Pf9paralIC￿ of I¢￿￿1
Lqg¥lo)*•
71$
S,S24
rn•r
Offundl
G•nwalComttMand¥Thththoc¢)rll¥*(1W*￿thn￿oI 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#
TOts￿lI&1 p•rlod
81 Cathfur
cathr￿ bonk baLqnees•i•tsrf rf
•.7
1•73QJ
surp￿1} 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
P￿Irt￿m•
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[k8￿lSj
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$toes and agreed by theGeneral Committ*wth
the con8ani ol th8 Annual meth(￿1# ￿l￿ren￿ ¥¥hith meets in the ¥ummerofe8CD ye8r. IncLMne fw thi8 Fund Is
add8ttto Generdl Rqcelpts. G￿rti Funo 8valiqbbforGranlAkl bul bemrnes recoverab￿ from pr￿2￿.
sh￿Id￿@ rtsmises be &utaequenlty Sold. Loan A(thUnl 18 8v•iigblefor In￿￿t-f￿ knans ropayablo haW ye4rty over8
P8ibO 6xc¢¢dlw ten year8. The bulk Of1￿ Grant 8n¢ L08n 8¢coJni DaLArws ar8 In a Central Flrwn
BOS￿ of M8thodl81 chur￿ Dewl Fund and intsresi ￿ 8lttaitrtt fJire¢uy wo rats tOlh8 baL9rths of?￿h
fun¢lowunl atthe beginni￿ 0fth8lna￿1ytsr. G•n•Y•l r•¢•lpts r$c*1￿5 subscdplth$fr¢rn Churchei thffjwh
the Circuts. Inetrne from the Surp1￿ Fund8 Tr￿tFU￿J9nd U￿p￿ffted donatiork8. G•norn1 rBc•lpt Incorno IS US8d b)
p•y lor 8ny 8dm1nlstratrveexyn&￿ oflhe fu￿. Thè télance aithe eno ol the yw L88valLqbie lordLthbubon to Gr4nl
Fu*dlLo8n Att0unllSur￿v9 FundJTrwwrth Contsrenc¥ cortant.
TypÈ ol actiWty or prolectsupported
ad•
C2 Grants
Ildln
Ireno¥a1oDJext￿lIonI urtha#é
Irmdtutton
Total
C3• Tnots• rnmun•rntk*n
Llno remuneraJon wai pakl durfThJ perf(hJ to any charity Irust•e or c4)nr*thd to
tru$lee cro￿thIS box 101herw￿ ojmplete section 3bl
Aythortty undgr which paid
C3b Tr￿t•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
N￿mb•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 OSCRA￿nts 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
2￿25
Y•ar
01
01
to
31
t2
2025
Set out on pag•8
ITeffthbwiolndL*l•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 acc*pt dlgttal o￿ty￿ 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
P￿t¢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¢)mInat￿n
Mrs Janet Bryer
Rev Adam J Stephenson
Official Trustees
From 01109124
Annual Methtrjist Confer•n
Official Trustee
From 01109124
Annual Methtrjltt cOnfe￿n
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 inte￿1 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 be￿eerI 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 appli￿110n$ 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