Charity Reference Number: SC003109 ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
ST MARY'S EPISCOPAL CHURCH REPORT OF THE N"ESTRY FOR YF.AR ENDED 30 SEPTFMBFR 2024 l. The members of the Vestry present their annual rcport log¢thcr with the fmanci staternents foT th¢ ycar ¢ndcd 30 Sq)tember 2024. The fmancial statements hav¢ en prepared in accordance with the accounting policies set out in not¢ I to the fmancial statemenls and comply with the Charity's founding docurnent, applicable law and the Statement of Recommended Practice, "Accountin£ and Reporting by Charities" applicable to ChaTities preparing thcir accounts in accordance with the Ftnancial Reporting Standard applicable in the LIK and Republic of Ireland (FRS102) (effective l January 2019). 2. Strueture and Governance. In t¢m)s of ihe Chariiies and Trust¢e Investment (Scoi]and) Ad 2005 and the Charities Accounts (Scotland) R¢¥ulations 2006 (as an]endedl, the N'estry reports io ihe Congregain as follows: l. Si Mary's Episcopal Church - Dunkeld is a registered Scottish Charity (SC003109). 2. 11 is a member of the Diocese of St Andrew, Dunkeld and Dunblane of the Scottish Episcopal Church and is in full comunN)n with the .4ngb'can Church. 3. The superior authorilv is the Bishop of St Andrews. Dunkeld and Dunblane. 4. All of its affairs are governed by the Vestry. 3. AppofiDtmenl of N'estry leMbers. Vestry membe[5 are elected or appoinled by the cornmunicant membeTS of ihe Church at the Annual Generdl meetg, established by constllution and under Canon Law of ihe Scoiiish Epi>copal Church. There is no fom]al induclion progrdmm¢ but ongoing guidance is gii'en to ensure that Vestry members are familiar wilh the Church's values. ain)s and responsibdities as the designaied iruslees of a charily. It is planned ihat members of the vegtry will attend a trustees trdining seminar in the New Year conducted under the auspices of J. & H. Mitchell, Pitlochry. This training has nol tak¢n placc sincc 201 Thc Rcclor is cx officio a member of the Vesiry and chairs Vcstry mcctings. 4. Adminislrative Structure. It is the duty of ihe Vestry lo manage th¢ temporal affars of the congregation Viith responsibllity lo keep ihe fabric a1 propen), of ihe church and other buildings good working order and to look after ihe fmances of the church. 5. .St2tement nf Risk The Vesiry keeps under review the TnaN)r risks to which the church is exwsed and has established procedures to mitigate any risks identified.. Financial: A budget for the sustainabl¢ ¢mployrn¢nt of a part time priest {0.363 of a siipend at present} has been in operation since Marcb 2020. b. Healih & Safely: S¢rvi¢ing of fwc quipmeni, lh¢ clock. Ihe organ and the boiler have been undenaken. Buildings.. Following the Quinquennial reN'iew {2021) remedial WO on the building is planned for 2024. d. Governance: As per Pard 3 above il is planned that Trnstees will attend relevani trnining.
- Charitsble Objectives and Activities. The Church's PTincipal activities include publi¢ worship in sacrament and prnyer. pastordl ¢are of the congregation, Christian cducation and outreach in ihe community.
- Volunteers. The Veslry is grateful for Ihe lime freely giv¢n by a large number of volunt¢crs. without whom many of the Church's activities wouha be unable lo operate.
- Vestry Membership. At the 2024 AGM the vestry oined Flnxnclal Revkw. a. Sti b. Atkinson Le acies.. As anticipaicd in last year's TTUStees Report and Accounts. Si Mary's received d legacies tolalling £2$0.078 fTom V¢Slry rccognises thcsc monies Jrc r¥slFliliLI iii l Jhrii Jiicl iliiirili 11115tsion Sonx of Ihcsc funds wcrc uscd for church rcpairs and mission as wcll as upgrdding the reLtory. Th¢ nllory rU[b]shMent Losts vf £75.836 hdve been apiialised and a iransfer made from the Church FabrK and Mi&sion Reslricled Fund to UnrencIed Funds of this amount as the T¢slri¢ied use has been salisfied and the asset acquir¢d is held for a general and not a restricted PUTPOSC. In addiiion. thc unreStled cosi of invesirnenls purchascd last ycar of £9,191 has been transferred from Unrestricted Funds lo the Church Fabric and Mission Restricted Fund so that all transactions relating lo the investments arc for thc Rcstrictcd fund as was originally inlcndcd. Thc rcniaining funds huv¢ rYmain¢d in Lash ui been Iransferred to lh¢ inv¢b1rn¢nl portfolio with BTewin Dolphin. Cado an famil .. During the year Sl Mari's were ¢xlr¢melv fortunate to receive a legacy of £20.IX)O (rcstrictcd lo use fnr fabric of the chuTch) fmm the estate of the late l.ord Cadogan as 'ell as a grnnl of £ l O,IX)O (Iinrestricled) from the Codogan Charity. d. 3 ChurLhw• ch41{ Sho reporting period. Si Mary's ha5 received £13,000 during Ihis e. Church Fabric: For ihis reporting period the substantial fabric projecls included: Completion of the ctOry refuTbishmenl project. Re-vamping of the exisling church toilet for impToved disabled access wilh an ovcrall cosl of £7,761. Irnproi'd chuTch intcmal electrics foi 5afctv putposcs of £421. ii,. Replacement of the church boiler with two gas boilers with an overall cost 01£16.798. Installation of outside lights costing £320. vi. Installation of outside food shelier for those in need costing £1.536.
l O. A¢hievements and Performance. St Mary's conducls a full programme of church mission activities comprising visiting musicians at monthly church services. a monihly concert for the parish's elderly citizens which embraces many of the Servite home restdents as well as those from the local care home. Throughout the year, Rev Craddock ha8 been proaclive in establishing her ministry, getting to know and keeping in touch with the congregation. Si Mary's is very much part of the community and St Mary's congregation continue to contribute substantially to the volunteers of the 3 Churches Charity Shop. I l. Plans for Future Periods. The continuing development of 'church mission, is ihe primary focus of St Mary's as it ¢xpands lis reach into the community. Post Sunday church service coffee remains an important aspect of Si Mary's pastoral contribution towards its congregation. In the summer month5 St Mary's hosts the 'Meeting Place.. a weekly coffee morning for the local community. 12. Reserves Policy. Reserves have been built up sufftciently to stabilise the on-going fiT]ancial future of St Mary's. The church now has an investment portfolio managed by Brewin Dolphin wbich on 30 September 2024 was valued at £457.861. 13. Ststement of the Vesty Members, Responsibilities. The members of the Vestry are responsible for Preparing the Trustees'Annual Report and the fmancial stalements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. Th¢ law applicable to charities requires the trustees to prepar¢ financial statements for each fmancial year which give a true and fair view of the slate of affairs of the charity and of the incoming resources and application of $oUrCeS of the charity for that period. In preparing these financial statements, the tnleeS are required to: select suitable accounting policies and then apply them consistently- observe the methods and principles in the Charities SORP. make judgernents and estirnates that are Teasonable and pnident. state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the fll)ancial stalements. Prepare ihe financial statemenls on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accurncy al any lime the fin2ncial position of the charity and enable them to ensure that the fmancial statements comply with the Charilies and TNstee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the Constilulion. The trnslees also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and deteciion of fraud and other iegUlarities.
On behalf of the Vesttv Secrelary 14 MaTch 2025 ST MARY'S EPISCOPAL CHURCH, BIRNA DUNKELD STATEMEf4T OF FJNALYCIAL ACTivfTIES FOR THE YEAR EIYDED 30 SEPTEMBER 2024
2024 UNTrstrltled 2024 Restted 2•24 2023 roki Tot Tot INCOME AND ENDOM)IEYTS FROM: DonaiNS aEMI kg8Cts InsInnt 39ffj55 27Qi178 3(I).733 195,681 545 TOTAL INCOME 39,67S 212,038 321.713 196.226 EXPEYDITURE ON: Cbambk 40.018 19 IIA74 TOTAL EENDITuRE 40,018 23.653 63,671 106,474 Nel Iks¢sl th stIl1[ A$seis CArtsllkssesl 8s%ts TrIreT5 fi1$ 13431 258J85 258,(42 89.752 fA•h45 {wsi Nei 291ffj64 89.752 RECONCILIATION OF FUNDS TOTAL FUNDS BROUGHT FORWARD 27.560 261.534 289.094 199J42 TOTAL FUNDS CARRIED FORWARD 14 489 896 58J 758 289 094 ST MARY'S EPISCOPAL CHURCH, BIRNAM, DUNKELD BALANCE SHEET AS AT 30 SEFfEMBER 2024
2024 2023 TotAI nds Notes FIXED ATs Tan8b &ts Investrts 75,836 457.861 533,697 270,7:5 270,7?5 CURRENT ASSETS Debtors Cash 81 k aThl in hajbj io li 388 54.682 55.070 18J69 18J69 CREDITORS: AMOUNTS FALLINC DUE WITHIN ONE IEAR 12 15.IKY)) NET CiFRRLNT ASSETS 50.1kn1 18?69 NET ASSETS 583.758 289,094 FUNDS OF THE CHARITY: REsfRJCTED FUNDS 489,896 261534 UNREsfRirfED FL"NDS 27 TOTAL FtFNDS 14 The financial statemfflts on pages 6 10 17 were approv&1 by the I'tstyand autlx)rised forissue on 14 Treaburti" S¥"¥reta
ST MARY'S EPISCOPAL CHURCH, BIRNAM, DUNKELD NOTES TO THE ACCOUIYTS ACCOUNTING POLICIES Basis of preparation The financial statements have been prepared in accordance with Accounting and Rew)rting by Charities= Statement of Recommended Practice applicable to charilies preparing their accounts in accordance with the Financial Reporttng Standard applicable in the UK and Republic of Ireland (FRS 1021 (¢ff¢¢tive l January 2019) - (Charities SORP IFRS 102)), the Financial Reporting Standard applicable in the UK and Republic of ireland (FRS 102). the Chariti¢s and Trnb1e¢ Investment (Scotland) Act 2005 and the Cbarities Accounts {Scotland) Regulations 2006 (as amended). St Mary's Episcopal Church meets the definition of a public benefit ¢ntity under FRS 102. Assets and liabilities are initially recognised ai historical cost or transaction value unless oihenvise staled in the relevant accounting policy notes. Going concerjj The ttustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. Income and endowments Voluniary income including donations. gifts. legacies and grdnts that provide core funding or are of a general namre is recognised when the charity has eniitlemenl lo the income, il is probable that the incomewill be received and the amounl can be measured with sufficient reliabiliry. Donation5 and legacies Donationsand legaci&q are recognised on a receivablebasiswhen receipt is probable and the amount can be reliably measured. Grants receivable Grants are recognised when the charity has an entitlement to the funds and any condilions linked to the grdnts have been met. Where perforn]ance conditions are attached to the grant and are y¢1 to be m¢1, the Incon is recOlS¢d as a liability and in¢luded on Ibe balance sbeet as def¢ed income to be released. Glft aid IncomingresourS from lax reclaims are included in ihe Statement of Financial Activities al the same time as the gift to which they relate. Expendlture All expenditure is recOlSed once there is a legal or ¢onstw¢tive obligation lo that expenditure, il ts probable settlement is required and the amount can be measurol reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs lo thal category. Where cosis cannot be directly attributed to particular headin&g they have been allo¢al¢d OD a basis¢onsistent with theuse of resour(t& with centra] staff Costs allocaled on
the basis of time spenl. Other supwrt costs ar¢ allocated based on the spread of staff costs. All expenditure is accounted for on an acLTuals b&sis and has been classified under headings that aggregate all costs related to the category. R*ising funds These ar¢ ¢osts in¢u¢d in atlTacting voluntary income, theM8nagennI of investments and those incurred in trading activities ihat raise funds. Charl¢able activities Charitable expendilure compriscs those cosis InCued by the Charity in the delivery of its activities and seTricas for its beneficiaries. It includes both costs that can be allo¢ated directly to such activiti¢s and those ¢osts of an indirect nature necessary to support them. Governance costs These include ihe costs attribuiable to the charity's compliance with constitutional and slatulory requirements, including independent examination, strategic management and INslees's meetings and reimbursed expenses. Taxgtion The charity is a registercd and rccognised Charity for the purposes of applicable taxation legislalion and is noi thcrcforc subject to taxation on ils charitable activities. Tangible fixed assets The Charity has the right to occupy andlor use for ils Charicable objects certain tangible fixed assets, including the Church Buildiiw and Rectory. The title to all stsch buildings is held in the name ofihe Trusteesofthe Di¢¢¢ ofst Andrews, Dunkeld and Dunblane. Therefor¢. no tangible fixed assets are accounted for in ihis r¢St. No consideration is payable for use of these assets. Expenditure incurred on the repair and maintenance of Ihese buildings is charged as resources exnded in the Statement of Financia] Activities in the period in which the liability arises. All tangible fixed aet$ costing more than £3.OIN) having a value to ihe Charity of more than one year are capitslised. Depreciation and amortisation No depreciation is Chaed on land and buildings because they are maintained in a 51ate of repair such that the estimated residual value of land and buildings at the date of the balance sheet is not less than their net book value. The annual charge for depreciation would therefore be immaterial. Asset class Depreciation method and ratt Freehold inleresi in land and buildings The cosl of buildings included in the balance sheet but not depreciated is £75,836. Fixed asset investments Fixed ass¢t investmentsare includ¢d at market value at the balaJ)ce sheet date. Realiscd gains and losse5 on investments are ca]culated as the dtfference betwe¢n sales proceeds and their
market value at ihe stan of theyear, or theirsubsequent COSL and are charged or credited to the Siatemenl of Financial Activities in the period of disposal. Unrealised gains and Iossrsrepresenl the movement in market values dwingthe year and are crediicd or charged to the Stat¢nKnt of Financial A¢tiviti48 based on the market value al the year end. C*sh and cash equlvalents Cash and cash equivalents comprise cash on hand and bank deposits. Fulld structure Unrestricted income funds are neral funds that are available for use at the trustee's discretion in furtherance of the objeclives of th¢ charity. Restricted income funds are those donated for use in a particul area or for specific puwose& the use of which is restrlcted io that area or puoSe. Pensions and other post-retiremenl obligations The Charity is required to offer its employees participation in the defined benefit pension scheme of ihe Scottish Episcopal Church, which is furtherdetailed in Note 13 below. PensM)D cosis cbarged in the SOFA represent the contributions payable by the Charity in the year. INCOME FROM DONATIONS AND LEGACIES 2024 Unrestrif ted 2024 Restricted 2024 Total 2023 Total CongregatioTJal giving.. Pledged Giving Open Plate Other 6.660 5,565 6,660 5,565 6,090 5.975 890 12,955 13,425 13,425 3 Churches Charity Shop Legacies Grants 13,000 13,000 270,078 12,000 170.726 270,078 270 078 309 733 195681 io
INVESTMENT INCOME 2024 UThrestricted 2024 Restrieted 2024 Total 21123 TotAi DTr*lend InteTCSt receivable on bank thp(xsits 11,638 322 11,9fA) 11.638 342 11,980 20 20 545 545 EXPENDITURE ON RAISING FUNDS 21124 Unrestrf¢ted 2024 Resillcted 2024 Total 2023 Total Investm¢nl management costs 3,788 3.788 li
EXPENDITURE ON CHARITABLE ACTIVITIES 2024 UoTt$tricted 2024 Restriettd 2024 Total 2023 Total Clergv expenses Stipend aTKI NatM>nal Insttrance Tekphon¢, Irdvel and other expe¢5 LuM Costs 14369 14369 13233 1.620 ith) 14,953 829 17288 829 17288 Rectory costs Councl Tax Irsurance AheratK)rLs maintenace 1568 571 1568 571 1.512 596 13224 15,332 2,139 2.139 Church expenses AtkllOll WUMIOW Insurance 31,114 4,574 6.842 21965 2.569 2J71 5,163 5.163 6562 10564 2,791 3,087 25IM) 30.667 6562 clleral Matena¢¢ & suppks Gardening al ckani 10,070 2,791 1,087 MiqgN)n 2500 19,733 10.934 69.435 Dioce5411 qUOt* 5,024 S,024 6,072 Sundry expenses 313 132 GovernADce costs Independeni examiner fees 4?20 4J20 Total expendltsre 40,018 19,865 59,883 106,474
Stxff costs The a¢gate c(k4ts W¢Te foknvs: 21124 Total 2023 TotAI Staff ¢oJts during the yew V•fTr: 11.761 10.832 2.401 13233 PeNinc(6ts 14J69 The ny)Thhty average nimYr of persLYJS etryity¢d by the chaTAy okng the )rar was a5 fo]k)w5: 2024 2023 Ckrgy 112023 - 1> of the above enwbyees tl Dcfmcd Beneftt PesTh Scheme. lo the enybyee peKl schenx fLY the year ld £2.tA)8 12023 . £2,401). No en¥k)y¢e rtt¢rrtd of nm than £(11,IXKI dwm8 the y¢ar. T*xatlon The charity Li a re8Biered chariy aThl li tr¢ref(rt exew from taxalK
Tangible fjx¢d s$ets Land Dd bul]dlng$ Tot Cost 75.836 75,836 At 30 Sept¢ttthr 2024 75.836 75.836 DeprecfiatlDn At 30 Seplemlrr 2024 Net ljook At 30 S¢pteroEtr 2024 75,836 75.836 Land •nd buiidiD%S St Matys R¢ctiKy. Si Matys Brnwti- refiEbtsrt ctrts £75,836 WrtY detakd aTrxwe exck#ks any Wrry in the of St Matys. Brnam haw a c05t fly acCowS The atx)ve asset i% ed f drect chartsbk 14
Fixed sset Investments 2024 2023 Other investnnts 457.861 270.725 Stoek Exchange investments Cash Deposits Total C•51 Priee As ai l octo1r 2023 270,725 270,725 Re>a]uation 35302 35302 267282 3,418 270,7(X) Dtsix)sa (11&8661 (118,866) Market Valllt As ai 30 Septemlxr 2024 454.443 3,418 457,861 Nel book value As at 30 Septenthr 2024 454,443 3,418 457,861 As at 30 September 2023 270.725 270,725 io Debtor8 2024 2023 Prepayments 388 Cash at bank and in hand 2024 UDrestrfeted 21124 Restricted 2024 Total 21123 Total Cash at baj 52.391 2291 54,682 18,369 12 Credllors: nount5 failing due wlthln one year 2024 2023 Oth¢1 creditors 15
13 Pension and other sthemes The Charity is required to offer ils employees participalion in the non-contributory defined benefit pension scheme of the Scottish Episeopal Church ISEC). The assets of the sch¢me are held separately from those of Ihc Charity in a fund administered by the SEC. The Charity 1$ unablc lo identify ils sharc of the underlying assets and liabililics of the scheme on consistent and rc&8onabl¢ basis and so accounts for ils contribulions as if the scheme was a defined contribution scheme, in accordance with FRSI 02. The pensionco&1 charge for the year represents contribulions payable by the Charity lo the scheme and amounted ¢0 £2.60812023 - £2.401). A full actuarial valuation of the scheme was Caled oul as at 31 Deceniber 2008 which estimated a deficit for the scheme of £8.8 million. As a result of ihis deficit, the contiibulion rate w&$ increased from 25.3 /0 to 34.9 /. with effect from l January 2010. A further 8cturial valuation of the scheme was carried out as at 31 December 2014 which esiimated a surplus for the .qcheme of £1.3 million. As a result of this improvemenl, the contribution rate was r¢duc¢d from 34.90/0 to 32.20/y wilh cffccl from l January 2016. A further actuarial valuation of the scheme was Caled out as at 31 December 2020 as a consequence of which the contribulion rBl¢ r¢main¢d unchangcd at 32.20/0. The lalesl acarIal valuation of the scheme was carried out as al 31 December 2023 as ¢Qns¢qucC ofwhich the contribution rate will reduce to 220/0 with effcci from l January 2025. 16
14 Funds Blanct li l Ociobtr 2023 Other Blnce It tognlsed 30 Septemb¢r TranJf¢n giinslllosses) Rt5OUf¢ts tXP¢Dd¢d 2024 Ullttstrf¢itd bJnd$ Ge#erAI Revewe Futul 27JfAI 39,675 140,0181 66.(A5 93,862 Restricted fvnds Cknh Fa & Mi%sin F1 261534 2&138 123,6531 (66fyq51 36,622 489.896 Total FyDds 289.(YJ4 321,713 163,6711 36.622 583,758 Funds Blrttt ( l Otiober 2022 Other to¢nlsed 30 September TNn$krs gal1{155e5) Rt$ourre$ expended Tesourrt5 2013 Unre$tritttd ndS Gthtrnl ReV¢n 108534 255IM) {106,4741 2759) Re¥tri¢led fvDd$ Chutch Fabr & mE55K Fwmi 170.726 261 J34 Tot41 FUD 199J42 196326 (]{,474) 289.( 17
15 ADatysis •f netlssets betett fithds UnTrstrnled Total fundi 2Q24 Restritted fiwds Tangbk red assets FvLd asset rweStnnts Current assets Cutrent trabl¢S 75.836 75.836 457.861 55,070 15,iK)9) 457.861 33,fA)I 11566) 21.469 (1443} Totsl nei asse 93.862 489,896 583.758 Unrtb%trltt•d fund$ GeieThl TolAI Re8trl¢l¢d fuD ndi 2024 Tin8bk flled assets FiKcd asset nve5tnrnts Current a&set crtt IMbkn¢s 11.453 16,107 259272 2262 270.725 Tothl nei asse 27)1 261534 289.094 16 RELATED PARTI. TRANSACTIONS Duringthe year. Mary's, BiTnarn. ceived remuneratim in hLY role asminisler for Si Tni.slces have not received any oiher benefit$ frnm the ehArity during the year. The 3 Churches Ch2rity Shop, 2 Scotlish registeral elmiity. oTateS a charity shop in fjunkeld and makes regular conttibutions to the ihree churck% in the Dunkeld area including St Mary's. Birnam. St Mary's weived £13.0(M) from this charity duringthe year (2023 - £12.0001.
INDEPENDENT EXAMINER'S REPORT TO THE VESTRY OF ST MARY'S EPISCOPAL CHURCH, BIRNAM, DUNKELD I rcpDrt on the accounts of thc charity for the year endcd 30 September 2024 which are sct out on pages 6 to 18. Respective responsibilities of I'estrv Members and Examiner The Church'g Vestry memEers are responsible for the preparation of ihe accounts in accordance with the ternis of the Charities and Trustee Investment {Scotland) Act 2005 and Chatittes Accounts (Scotland) R¢gulations 2006 (as arnend¢d). Thc Church's members of the Vestry consider thai the audit requirement of Rcgul<ion 10(I)(d) of the 2006 Accounts RegUllOnS does not apply. It is my responsibility to examine ihe accounts as required under section 44(1){c) of the 2005 Aet and to slate whether particular matters have come to my attention. Basis of Indep¢nd¢Dt Examiner's Report My ¢xamination was carried ouz in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a compaTison of the accounts presented with those records. It al80 includes consideratlDn of any unusual items or disclosures in the accounts. and seeking explanations from the Vesty Members concerning any su¢h matters. procedures undertaken do not proNid¢ all the evidence th&t would Ix requtred in an audit. and cons¢qu¢ntly I do not express an audit opinion on thc Tricw giv¢n b). the accounts. Independent Examiner's Statement In the course of rny exarnination. no matter has come to my attention: which gives me reasonable cause to believe that in any material respect the r¢quir¢ments: to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of ihe 2006 Accounts Regulations. and lo prepare accounts which accord with the accounting records and complv with Regulation 9 of the 2006 Accounts Regulations have not been met. or, to which, in my opinion, attention should be drawn in order to enable a proper ched. 24 March 2025 Member ol'th¢ Institute ot-Lhanered Accountants of Scoiland MolS & Young Chartered Accountants 6 Athnll c.rescent Perth PHI 5JN 19