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2025-08-31-accounts

THE SCOTS COLLEGE SOCIETY (ROME) Scottish Charity Number ~~SC003083~~

Trustees’ Report and Financial Statement For the Year ended 31st August 2025

Trustees who served during the Year

President: Fr Stephen Reilly Vice-President Mar Denis Carlin Treasurer: Mor John Tormey Secretary: Fr Alfie McKenzie

Independent Examiner

Vincent Gardiner CPFA 68 Cardross Road Dumbarton G82 4JQ

Bankers

Bank of Scotland 50/60 Kilmarnock Road Glasgow G41 3NN

Trustees’ Annual Report

The office bearers of the Society, who act as trustees for the Charity, present their report together with the financial statement and the Independent Examiner's report for the year ended 31st August 2025

Reference & Administrative Information

Charity Name The Scots College Society (Rome) Charity No $C003083 Current Trustees President Mgr Denis Carlin Vice-President: Canon Paul Gargaro Treasurer: Mgr John Tormey Secretary: Fr Alfie McKenzie

Constitution

The charity is governed by its constitution as a society “to assist in the education for the priesthood of students at the Scots College Rome’.

Appointment of Trustees

The governing body is a council of four office bearers who are elected by the society members every three years. The members of the governing body act as the Trustees for the Charity.

Trustees’ Responsibilities

Management

The governing body decides on the disposal of the charity’s funds and advise the members of such decisions. The income of the charity derives from an annual subscription (currently £30) from each member and any donations the members and others may make. A dinner for members is sometimes held, but this is at their personal expense.

The trustees have adopted the provisions of the Statement of Recommended Practice “Accounting and Reporting by Charities” and the Charities Accounts (Scotland) Regulations 2006 in preparing their financial statement.

Objects of the Charity

The aim of the Charity is to assist in the education for the priesthood of students at the Scots College, Rome.

Activities

The financial transactions of the charity for the year are summarised in the attached statement.

This shows that the Charity received a total of £3,301.40 in subscriptions and donations from the members and made overall donations, including mass intentions, of £3,340.00 to the Scots College in Rome. The bank balance, which is the only asset of the charity, decreased to £271.13 at the end of the year.

The financial statement has been prepared on a receipts and payments basis.

Approval

This report was approved by the trustees and is signed on their behalf.

MYA DALS .

Fr Alfie McKenzie, Secretary

Statement of Receipts and Payments — For the Year Ended 31 August 2025

2024-25 2023-24
£ £ £
Cash at bank on 1st September 2024 237.48 252.77
Income
Subscriptions 2,190.00 2,460.00
Donations 1,111.40 1,364.71
Dinner Payments 1,480.00 1,480.00
~~4,781.40~~ ~~5,304.71~~
5,018.88 5,557.48
Expenditure
Donation to Scots College Rome 3,300.00 3,800.00
Mass Intentions to College 40.00 40.00
Bank Charges 12.75 0.00
Cost of Dinner 1,395.00 1,480.00
4,747.75 5,320.00
CashatBankon31stAugust2025 ~~271.13~~ ~~237.48~~

Approved by the Trustees and signed on their behalf.

foe Mgr John Tormey, Treasurer

~~independent Examiner's R~~ eport - For the Year Ended 31 Auqust 2025

| report on. the accounts of the Scots College Society (Rome), which are set out on the preceding page, for the year to 31st August 2025.

~~Respectiv~~ e Responsibilities of Trustees and Examiner

The society's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act) and. the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations). The society's trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Regulations does not apply. it is my responsibility to examine the accounts under section 44(1) (c) of the 2005 Act and to state whether particular matters have come to my attention.

Basis of independent Examiner's Statement

My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. An examination includes a review 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 | do not express an audit opinion on the view given by the accounts.

independent Examiner's Statement

in connection with my examination, no matter has come to my attention: -

  1. which gives me reasonable cause to believe that in any material respect, the requirements:

  2. fo keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. ° to prepare accounts which accord to the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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V Gardiner CPFA 68 Cardross Road Dumbarton G82 4JQ

17" November 2025