CharFiy r¢gl$tration number SC004696 IS¢ollandl
CATHEDRAL CHURCH OF ST. PAUL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

CATHEDRAL CHURCH OF ST. PAUL
LEGAL AND ADMINISTRATIVE INFORMATION
Trusiees
Charity number {Scotlandl
SCQ046
Principal address
Ca8tlehill Hou8e
1 High Street
Dundeè
DD1 1TD
Independent examlner
Bird SimpsoTi & Co
144 Netheryale
Dundee
DD14EB
Bankers
Virgin Money
Chief Oflice
High Street
Dundee
DD1 1SS

CATHEDRAL CHURCH OF ST. PAUL
CONTENTS
Page
Trustees. report
Independent examiner's report
Statement of financ¢al activities
Balance sheet
Notes lo the financial slalemenls
10-26

CATHEDRAL CHURCH OF ST. PAUL
TRUSTEES. REPORT (INCLUDING REPORT OF THE VESTRY)
FOR THE YEAR ENDED 31 AUGUST2024
The trustees present their report and accounts for the year ended 31 August 2024.
For the purposes ol Scolt¢sh Charity Law, the members of the Vestry are charitable Iruslees of the Charity
The accounts have been prepared in accordan￿ with the accounting policies sel out in note 1 to the accounts
and Comply with the Church's gDverning document. the Charities and Trustee Investment (Scotlandl Act 2005.
the Charities Accounts (Scollandl Rsgulations 2006 las amended) and 'Accounling and Reporting by Charities..
statement of Recommended Practice appli¢able lo chaTilies preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic ol Ireland {FRS 1D2)' las amended for
£ccounting periods commencing from 1 January 2019)
Objectives and actlvltles
The Vestry are the charity Trustees of th8 Cathèdral and Ih&ir role. as outlined In Canon 60 of the Code of
Canons of the Scollish Episcopal Church is lo 'cooperal¢ with and generally assist the Rector in all matters
relalffng lo the spiritual welfare of the cong￿gation 8nd thé mi.*sit)n of Ihe whole Church...
The mission of the Cathedral Vestry is guided by four key aims.. worshlp. communlty, discipleship, and the
8tewardship of resources.
1. Worship
The Vestry's goals for worship include maintaining a regulaT rhythm of PTayer and devotion to God while fostering
an open and inclusive liturgy that reflects the welcoming ethos of the Scottish Episcopal Church. The Vestry is
committed lo bèing at the forefront of liturgical development within the SEC tradition and seeks lo creatively
ulilize resources such as words, music, silenGe, spa￿, and movement lo enrich worship. Additionally, it provides
liturgical resources lo the Diocese and aspires lo make the Cathedral a spiritual resour￿ aC￿SSIble lo the wider
city.
2. Community
In service lo the community, the Vestry aims lo enable and broaden participation in the life of the Cathedral
community, while supporting and challenging thè civic community. The Cathedral is established a5 a ￿ntral
pla￿ for arts, culture, and heritage within the ¢ily, nurturing and encouraging ils diverse associated communities.
Furthermore, the Vestry plays an a¢live role in the life of the Diocese and Province and works lo strengthen
connections with other faith communities.
3. Discipleship
In discipleship, the Vestry is dedicated lo supporting both local and global inilialives that promote justice. fair
trade, and improved living conditions for those in need. There is also a focus on advocating for climate justice,
suslainabilily, and the care of creation. The Cathedral serves as a place for teaching, lèarning. and theological
exploration and actively engages with the broader community to discuss faith wthin the context of conlomporary
society and cu51ure.
4. Stewardship ol Resources
In stewardship, the Vestry is dedicated to ensuring the Cathedral is 8 safe and accessible environment for all.
Efforts are made lo care for, conserve, and enhan￿ the Cathedral estate for future generations, whlle
maintaining good governan￿ and operational efficiency, The Vestry is also commllled to 8ecurlng suslalnable
funding lo support the Cathedral's mission and ministry. Additionally, charitable donations are made to causes
that benefit clisadvantaged individuals and communities across Scotland. the United Kingdom. and
internationally.

CATHEDRAL CHURCH OF ST. PAUL
TRUSTEES. REPORT (INCLUDING REPORT OF THE VESTRY> (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Volunteer Conlrlbutlons
The Vestry relies heBvily on the lime, skills, and resources of volunteers from the congregation. Volunleei efforts
support worship servi￿, seTve on 8ub-cornmillees, maintain the Galhedral's pretnis&$ and fabric: and eonlilbute
lo variou$ p8Storal and social aCtiVi￿e$.
Transitions
Thi5 year has brought notable slaffing Iranslllons. Following his appoinlmenl as Diieclor of Musi¢ 81 Sl. Machar's
Calh
rdeen, ￿tepped back froin his role as Pastoral Musician on Easter Suaday. In April
2024,
as appointed Organlsl and Director of Music to replace
The
resigned as Provost of the Cathedral on 31 July. lollowing ker
appoinimenl as Provincial Direclor of Ordinands, As the Cathedral is in a period of vacancy, EJ new Provost is
expected to be iecruiled in 2025. During this interim period, Elishop Andrew a
oinled the
lo serve as Interim Rector of the Cathedral. This meant that
role as Priest for
Outreach carne to an end al the start ofAugusl.
There was also a chang9 in support $laff w￿h bot
Administrator res
ectlvely during the year. To fill these rij
an
asAdininislralor.
moving on as Verger and
was recruile(l as Caretaker,
Achlevements and pérformance
Throughout the Feriod from Sepl8mber 2023 to August 2024. the Vestry has continued lo work toward ils kay
aims in woiship, commijnity, di8cipleship. and stewardship of resources.
In Auuusl 20
was inslaEled as C8non Theologlan of the Dicrese of
Brechin, and
vias installed as an Honorary Canon of the Calhedral. The
Diocesan Chrism Mass w&8 hald al the Calhedial In April, and the Bishop of 8rachln pre￿ded al Midnight Mass
sn Dec@mber, on Easlei Sunday. and on olhei o¢¢asions throughout the year. In Oclotrer 2023. the Cathedral
hosted a Diocesan pilgrlmaga sarvice ￿lebrating ￿ceNt pilgrimages made by children and young adulls in the
Dh)case. Several meM￿r$ of the congregation enjoyed a retreal at Whilchesler Christian Guest Hous8 in May.
Hospitality conllnued throughout the ye8r. including regular post-88rvico rèfr@5hments, occasional lunches. and
social events marking signifiranl events in tho life of the Cathedral. In most wnonlhs, donations frc*n on8
Sunday'5 refreshments were allocated lo a chalita￿e cause selected by Cathedral's Mlcah (Social Justice)
Group.
The paslLYal work of the CathedTal-home cfjmmunion5, occasional offices. and visiling-continued throughout
Ihe year.
Musical outreach continued Ihrough Lunchtime concerts, now ccKTrrdinaled by the Dire¢lur of Music. having
previously been organiBed by IhB Pastoral Musician. The Cathedral also served as a venue for extèrnal groups,
hosllng con¢&rtS 8nd Caiol Services. The Fiiends of St. Paul's Cathédral hosted several talks and events
Ihrouyhout the year. Cornerstone. the Calhedial's young adults, group, held a vaiiety of a¢tivilies and social
events for young people throughout the year. Evensongs in September and October were billed as welcome
even15 for 5tud811ts. with additional ￿fr&&hments served. The Cathedral hosled the e>thibition Sh13no, Muscum,
Huly Place. ¢uralèd by students from Duncan of Jord?nslone Art College. Participating in Ooors Open Day 2023,
the Cathedral welcoilled ov¢r 100 visitors and provided hi$lori¢al tours.

CATHEDRAL CHURCH OF ST. PAUL
TRUSTEES, REPORT {INCLUDING REPORT OF THE VESTRY) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST2024
In October, we welcomed Eve Poole, who delivered the lecture Robot ,g0ts1.s to mark Forhes-lide. In November, a
Poverty Forum was organised by the Micah Group in partnership with Dundee Fighting for Fairness and Faith in
Community Dundoè. The Cathedral observed Climate Sunday in October, and th? Enwroiimental Commit￿e
continues lo reflect on ways the Galhedral can work towards tre hoped-lor Nel Zero target. In Oecember, the
Calhedial obs8Ngd World AIDS Day wilh an open-rnic event, anil NHS staff wère on sile lo provide sexual
health reSOLfr￿S and advice. The Cathédr81 was also open for prayar on Holocaust Memorial Day. wilh relevant
resources provided.
Much of Ihe Cathedral's weekday ministry Gentres on being open for prayer 2nd refflection The L8dy Chapel has
been further developed. olfering resources to support wivale prayer. Thousands of Gandles have been lil over
Ihe year, and many prayers placed in the prayer box have been prayed for during moming prayèr or by the
prayer group. Prayer cards arè now available for visitors lo take away. with over 1,000 Cards taken thTDughDul
Ihe year.
Financial review
Oveiall, the year ended 31 August 2024 gave rise to an decrease in funds of £61,122. There was a decrease in
restricted funds of £10,812 and a d8cr888e In unreslrtct8d funds of £50,310. Donations from the Trustees of the
Miss E A Kidney's Trusl for Sl. Paul's Cathedral, SCD30645, represent naarly half of the Incomlng resources
during the year.
In tarms of thè overall balance sheet, during the year the bank balance decreased by £81,069, investments
increastrd by £29,619 with deblors decreasing by £2,15C) whllsl creditors decT@ased by some £3,743.
Reserves Pollcy
The Vestry's Reserves Policy is lo maintain reserves so that cash and investment income is SLrfficienl to meet
Ihree months. normal operating ¢o$ls and any other cornmilled expenditure The unreslri¢led free funds balances
held at 31 August 2024 were £223,277 whi(* falls within the desired parameter (and represents 12 months,
nom)al operating costs}. The Vestry is currently conspjering options that seek lo reduce the unrestricted tree
funds balances to bring them more In Ilne wllh the stated Reserves policy and this will be progiess&l over the
fothcoming year.
Investment Policy
In prewous years the Vestry did not inve81 Ils monies other than in ils vwn bank deposit accounts, however, after
cateful considerab'on approval was given duiing the course of last year to invest the sum Df £100,000 in the
Scottish Episcopal Church Unll Trust Pool. In order lo maxirnise the potentid investment opportunities. the
Veslry approved an initial investment arnounl of £75.000 with regular monthly additional Investments up lo the
agreed investment limit. This investment is Vi￿@d 8$ providing a ba[an￿d return from In￿Me and capital over
the medium lo long term. Legacies re￿Ved in the forrn of shares are retained untll IhB Vasty has a spe¢lfic
purFX)se for Ihe capital.
Risk Manageiner7t
The tru51ees have as5es5ed the major risks ID which the Church Is Èxposed, and ar& satlsfiBd that sysl@m$ are in
place to mitigate exposure to the major ¥isk5.
Plans for the Future
The Vestry wlll continue ils ranga of prgsent activities in the foreseeable future. The Vestry aims lo continue Its
review oi financial plans and budgets.

CATHEDRAL CHURCH OF ST. PAUL
TRUSTEES, REPORT (INCLUDING REPORT OF THE VESTRY) (CONTINUED
FOR THE YEAR ENDED 31 AUGUST 2024
structurg, governanc8 and managBmBnt
The Church 18 an unincorporated associalitsn. governed by its Constitution from Fobruary 2020 folli)wing that of
1900 which has, from time to lime sin￿, been subject 10 2mendmenls al meetings of the Congregalion. For the
purposes of Charili85 LBW, thè members of the Vestry are the Cliarily Trusleas of thè Church. The Church is a
m2mber congregation of ihe Diocese of Brechln In the Scottish Episcopal Church. The Bishop of Brechin t￿5
pastoral oversight of all corEregalioNs within the dio¢esa, and all congregalioiis are subject lo the Code of
Canons of the Scollish Episcopal Church.
The EneTnbers of the Vestry normally hold officè for three years and arè elected al the Annual Meeting of the
congr￿allon. Tha Lay Represenl£lSvè who represenls Ihe Church al Diocesan Synod is elected annually by the
lay members of thè congregatiori at Ilie Annual General Meeting. The Vestry Secretsry and Tr8a8uw are
appointed by the Vestry The appointment ol the Rector rests with the Bishop. following consu118tion with and
subject to the approval of the Veslry or repte8enlalives nominated by the congregation for that purpose. Th
Rector shall be the Provosl unless thal office has been assumed by the Bishop.
The Vestry has general control and management ol thè Calh8dral and each member ol Vestry is responsible for
making sure that Ihe Cathèdral works lo achieve ils charitable objectives. Iii addition to ct>opHating wlh and
assisting the Rector & Provost in all mallers of Ihp spiritual welfa¥e of the congregalion and the mission of the
whol& Church, the Vestry ha5 the care of the finances. property and fabric of the Cathedral estate. The Vestry
regularly ¢onsiders and mar7ages Ihe8e areas of responsibility and receives TrEports and recommendations fro
the FinanGe Suk￿0MmI1lee and the Propety subcommittee.
Day lo day management is delegated lo the Rector and the Cathedral Ministry Tfram with the V&stry 8Uthorising
policy relating lo temporal affairs and appointing staff. The Rector Is rèsponsiblè lor the splrltual affairs of Ihe
ChuiGh and delegales asped8 of the Church's opeTations to Ihe Ministiy Team,
In addilion to attending a short induction sesslon, all iiew Vestry n)erMbers are provided with a copy of "Guidance
for Charity Trustees. Issued by the Office of the Scotlish Charity Regulator when appoinled.

CATHEDRAL CHURCH OF ST. PAUL
TRUSTEES. REPORT (INCLUDING REPORT OF THE VESTRY) ICONTINUED)
FOR THE YEAR ENDED 31 AUGUST2024
statement of trustees, responslbllltles
The tru8tses are responsible for preparing the Tiuslees, Rewrt and the awounls in accordance with applicable
law and Urbited Kingdom Accountsng Standards {Uniled Kingdom GeneTally Accepted Accounting PraCt￿e).
The law appllcable to chaiitles in Scoll4nd requires the trustees 10 p￿pare accounts fo¥ each lin8ndal year which
give a true and fair view of the slate of affairs of the Church and of the incoming rgsources apFilicalion ol
resour¢es of the Church for that year.
In preparing these accounts, the trustees are required to..
- select suitabl@ accountlng policies and then apply them GonsiStenlly-
- observe the mathr￿S and princlples in the Charities SORP.,
make judgements and Èstlmaleg that are reasonable and prudent..
state whether applicable accoLinting standaids have been fallowed, subject to any malert81 departures
disclosed and explained in Ihe accounts,. and
prepare the accounts on the going concern basi8 unless il 18 inappiopriale to piesume that the charity will
conUnu8 In op8rallon.
The trustèes ara responsible for keeping sufficient accountin9 records that disclose wllh ￿8$OnShIe accuracy at
any liffie the financial posibon of the ch￿rCh anif anabla Ih8m lo ensure that the acrout71s comply wlh the
Charities and Tru81ee Inveslmenl {Scotlandl A¢1 2005, the Charities Accounts (Scotlandl Ragulallons 2006 (as
amended) and the provisions of the Constitution. They are also responsib￿ for safeguarding the assets ol the
Church and hence for tsknng ieasonable slep5 lor the prevention and detection of fraud and other irregularities.
Th8 Iruslees, rgport was approved by the Vestry.
Daled.. 24 November 2024

CATHEDRAL CHURCH OF ST. PAUL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CATHEDRAL CHURCH OF ST. PAUL
I report on Ihe accounts of the Calhadral Church for th& year ended 31 August 2024, whiGh are set out on pages
71026.
Respectlve responsibilities of trustees and 8xaminer
The Church's Iru$lees ale responsible for the prtparalion of Ihe financial 8talement8 in accordance vrilh the
terms of the Charities and Trustee Inveslmenls (Scollandl Ad 2005 and the Charities Aecounls (Scollandl
Regulations 2006. The charills Iruslee5 consider Ihal the audit Tequirement of Regul8tlon 1011)lal lo Icl of the
2008 AccDunls Regulations does not apply. 11 18 my re¥ponslbility to examine the financial slalemenls as requir8d
under s8clion 4411)Icl ol the Act 3nd lo stale whether particular matters hava coma lo my allention.
Basls of Independgnt oxamlngr s statèment
My examination is earried out In aecordance with Regulation 11 of th8 2006 Account5 Regulati()ns. An
examination includes a review of the accountlng records kept by the Gharity and a comparison of the financial
slalemeftls pr¥ènled wllh those records. 11 also indudes consideralion of any unusual items or disdosures in Ihe
financial statements, 8n(f seeks explana16ons from the Iruslees concerning any Such mallers. The prO￿dureS
undsrtaken do not provide all the evideFEce that would be wuired in an audit and Consequent￿ I do not express
an audit opinion on Iliè view given by Ilie financi81 slalemenls.
Independent examinorfs stalement
Your attention is drawn lo the faGI that the Eharily has propayed financial stalements in aGGoidan(8 with
Accounling and ￿porting by Charities preparing their accounts in accordance with the Flnanclal Roporting
Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference to the Accounting and Reporting
by Charities.. Slaternenl of Recommended Prathce issued on 1 April 2005 which 18 referréd lo in the exianl
regulations but has now been wlhdrawn.
l understand that this has been done in older for thè financial stalements to provide a true and frair VI￿ in
accgrdance with Genarally Accepled Aceounllng Practice effective for reportillg periods beginning on or after 1
January 2015.
In conneGlion wilh rny examination, no other matter ex¢epl that referred lo in th8 prevlous par8graph has come ID
my atlenlion..
{a) which gives me iea80nable cause lo believe that in any material respect the requi1gmenls'.
lo keep accounting record5 in accordance with section 44111 (al of the 2005 Act and Regulation 4 ot
the 2006 Accounls Regulations,. and
Ill) to prepare finanoxal statem6nts which accord with the accounling records and comply wilh RegLilalion
8 of tha 2006 Accounts Regulations.,
have not been mei or
Ibl to which, in my opinion, atlenlion 3hould be drawn in order lo enable a proper understanding of tF
finan.-i31 s alempnts lo to reached.
Blrd Simpson & Co
Chartered AccDunlanl
144 Nolhefgale
Dund88
DDI 4EB
Dated.. 24 Nov8mb8r 2024

CATHEDRAL CHURCH OF ST. PAUL
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2024
Current flnancial year
Unrestrlcted Unrestrfctad Restricted
funds
funds
funds
gèneral deslgnated
2024
2024
Totsl
Total
2024
2024
2023
Notes
Donations and legacies
Other trading activities
Investments
171.802
5,268
8,080
9,652
7,128
188,582
5,268
9,044
210.766
4,888
9,049
964
Total Income
185.150
9,652
8,L)92
202,894
224,703
Raising funds
5,217
5.217
3,538
Ch8rilable aclivikn'es
234.194
13,255
20,855
268,3Q4
234,888
Total expenditure
239,411
13,255
20,855
273,521
238.424
Net outgolng resources before transfers
154,261)
13.6031
112,763}
{70.627)
113,7211
Gross transfers between funds
{1,1721
1,172
Net outgolng resources
Other recognlsed gain5 and losses
Revaluation of tangible fixed assols
155,4331
13.603}
111,5911
170,6271
113,7211
8,726
779
9,505
1.531
Net movomont In funds
{46.7071
13,8031
110,812)
(61.122)
112,19Q}
Fund balan￿5 at 1 September 2023
485,088
21,800
100,454
607,342
619,532
Fund balances at 31 August 2024
438,381
18.197
89,642
546.220
607,342
The slalemenl of financlal actlvlties includes all gains and losses recognised in the year.
The slalemenl of financial activities in¢ludes all gains and losses recognised it) the year. Al income and expenditure
derive from continuing acliwlies.

CATHEDRAL CHURCH OF ST. PAUL
STATEf¥lENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INcof¥lE AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2024
Prlor flnanGial ygar
Unrestricted Unrestricted Restylcted
funds
funds
funds
general deslgnated
2023
2023
Total
2023
2023
Notes
Donations and legacies
Other trading activities
Investments
182,289
4.888
8,741
11,031
17.446
210,766
4,888
9,049
308
Total Income
195.918
11,031
17.754
224,703
Ex
Raising funds
3.538
3,538
Charitable actlvltles
19e.928
21,948
16.Q110
234,886
Total 8xp8ndlturè
200.466
21,948
16,010
238,424
Net outgoing resources beforè transfers
14,5481
110,9171
1,744
{13,721)
Gross transfers between funds
(7471
747
Net outgolng re$ovrc8s
{5.2951
110,917)
2,491
{13,721)
other recognised gains and losses
Revaluation of tangible fixed assets
420
1,111
1.531
Net movement In funds
(4,8751
{10,917)
3.602
112,1901
Fund balances at 1 September 2022
489,983
32,717
96,852
619,532
Fund balanGes at 31 Augusl 2023
485.088
21,800
100,454
607.342

CATHEDRAL CHURCH OF ST. PAUL
BALANCE SHEET
ASAT31 AUGUST2024
2024
2023
Notas
Fixed assets
Tangible assets
Inveslmènls
13
14
233,301
113,798
244,568
84.179
347,099
328,745
Current assets
Debtors
Cash al bank and in hand
16
15,915
193,351
18,085
274.420
209.266
292,485
Credltors: arnounts falling duo within
one year
110,145)
{13,8881
Nel curr@nt as£el8
199,121
278.597
Total assets less current Ilabllltles
546.220
607,342
Incomefunds
Reslri¢led funds
19
89,642
100,454
Designated lund$
Geneial unreslricled funds
18,197
438,381
21,800
485,088
456.J78
s￿,8e8
546,220
6D7.342
The financial slalements were approvèd by the Trustee8 on 24 November 2024
Hon. Treasurer

CATHEDRAL CHURCH OF ST. PAUL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Accountlng pollcles
Charity Information
Cathedral Church of Sl. Paul is an unin¢orporaled association.
1.1 Accountlng corbvention
The accounts have been prepared in accordance with the ChLsrGh's governing document, the Charities and
TrLfslee Invéstment (Scollandl Act 2005, the Charities Accounts {Scotlandl Regulations 2006 {as amended)
and 'Ac¢ounling and Reporting by Charities.. Slalemenl of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 las amended lor accounting periods commencing from 1 January 20191. The
Church is a Public Benefit Enlily as defined by FRS 102.
The Chur¢h has taken advantage of the PTovisions in the SORP for charities apptying FRS 1L12 Update
Bulletin 1 not lo prepare a Ststsment ol Cash Flows.
The financial slalemenls have departed from the Charities (Accounts and Reports) Regulations 2008 only lo
the extent required lo provide a true and fair view. This departure has Involved followng the Slalemenl ol
Recommended Pra¢lice lor charities applying FRS 102 lather than th8 version of the Statement of
Recommended Practice which is referrtrd to in the Regulations but whiGh has since been withdrawn.
Thg financial statements are prepared in sterling, which is the functional currency ol the Church. Monetary
amounts in these financial sialements are rounded lo the nearest £.
The financial slalements have been prepafed under the historical cost Convention. Imodified lo include the
revalu8tlon of freehold properties and lo include investment properties and certain financial inslrum&nts al fair
valuel. The principal accounting policies adopted are sel out below_
1.2 Golng concern
At the lime Df approving the financial slatemenls, the trustees have a rèasonable expeclatson that the Chuich
has adequate resour￿$ lo continue in operational e￿StenCe for the loreseeable future. Thus the Iwstees
Continue to adopt the going concern basis of accounting in preparing the financial slalemenls.
1.3 Charltable funds
Unreslricled General funds afe available for use al the discretion of the trustees in furtheran￿ of their
charitable obj@ctives unless the funds have been designated for other purposes.
Designated funds Comprise funds which have been sel aside al the discretion of the trustees for speclflc
purposes. The purposes and uses of the dèsignated funds are sel out in the notes to the financial slatemenls.
Restricted funds 8re subject lo specific Conditions by donors or grantors as lo how they may be usecl. The
purposes and use¥ of the reslricled funds are sel out in the notes lo th& financial stalemenls.
1.4 Income
Congregational giving is accounted for when received. Donations, legacies and similar in¢ome are accounted
for when Sl Paul's becomes entitled lo the income and a reliable estimate Df the amount lo be received can be
made, GiftAid recoverable is accounted for on an accruals basis.
Cash donations are recognised on receipt. Other donations are recognised once the Church has been notified
of the donation, unless performance conditsons require deferral of the amount. Income lax recoverable in
relation lo donations received under GiftAid 01 deeds of covenant is recognised al the lime of the donation.
Legacies are recognised on receipt or olhetwise if the Church ha$ bean notified of an imp?ndiny dislribulion.
the amount 15 known, and receipt is expected. If the amount is not known, the legacy is treated as a
nlingent asset.
10-

CATHEDRAL CHURCH OF ST. PAUL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Accountlng pollcles
Icontlnuedl
1.5 Expend5ture
All expenditure is included on an ac¢¥uals basis and is recognised wh8n there is a legal obligation lo pay for
expenditure. Irrecoverable VAT is included in the related expenditure.
1.6 Tanglble flxed assets
Tangible fixed assels are initially measured at cost and subsequently tneasuied al cost or valuation. n81 of
depreciation and any impairment losses.
Dèpre¢ialion is recognised so as lo write off the cost or valuation of assets le88 their resiclual values over their
useful lives on the following bases..
Redory
Commercial Street, Dundee
Sl. Roque's Hall Improvements
Flxlufes, fillings and equipment
2% straight line
2% slraighl line
10°/0 Straight line
25¥0 straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset, and Is recognised in the statement of financial activities.
1.7 Flxed asset investments
Fixèd asset inveslrnenls are initially measuied al transaction price excluding tiansaclion cos15, and are
subsequently measured al fair value al each reporting dale. Changes in fair value are recognised in nel
incomèllexpendilurel for the year. Transaction costs are expensed as incurred.
1.8 Impalrment of fixed assets
Al each reporting end dale, the Church reviews the carrying amounts of its tangible assets lo determine
whether there is any indication that those assets have suffered an impairment Ios5. If any such indication
exists, the recoverablè amount of the &8sel is eslimaled in order lo determine the extent of the impairment
loss {if any).
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held al call with banks, other short-lerm liquid
investments with original maluiilies of three monlhs or less, and bank overdrafls. Bank overdrafts are shown
within borrowings in current liabilities.
1.10 Financial Instrumonts
The Church has elected to apply thè provisions of Section 11 'Basic Fifjancial Inslrumenls, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of ils financial instruments.
FinanGial instruments are recognised in the Church's balance sheet when the Church becornes party lo the
conlraclu81 provisions of the inslrumenl.
Financial assets and li8bilitles are offset, with the net amounts presented in the financial slatemenls, when
thére is a legally enforceable right lo sel off the recognised amounts and there is an intention lo settle on a nel
basis or lo realise the asset and settle the liability Simultaneou￿y.
Basic financiTal assots
BasiG financial assets, which include debtors and cash and bank balances, are initlally measured at
transaction pricè including transaction costs and are subsequently carried al amortised cost using the effective
inlèrast method unless the arrangement conslilttl&8 a Iinancing transaGtion, where the transaction is
Inea.4uied al the present valLse uf the fulLire i-eLeipls discounted dl a iriarkel r¥lè of Inl@re51. Financial assets
classified as receivable wilhirb one year are not amortised.
11

CATHEDRAL CHURCH OF ST. PAUL
NOTES TO THE FINANCIAL STATEIVIENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Accountlng pollcles
{Continuedl
Basie flnanclal Ilabllltles
Basic financial liabilitiès, including creditors and bank loans are initially recognised al transaction price unless
the arrangement conslilules a financing Iransaclion, where the debt instrument is maasured al the present
value of the fulijre payments discounted at a mark81 rale of interest. Financial liabilities ¢lassified as payable
within one Ye￿ aré not amortised.
Dèbt instruments are subsequently catried at arnortised cost, using the effecllve interest rale method.
Trade credrtors are obligations lo pay for gix>ds or services that have been a¢quired in the ordinary course ol
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recDgnised iriilially al
transaction price and subsequently measured al amortised cost using the effective interest method.
Derncognition of financiTal liabilities
Financial liabilities are derecognised when the Church's contractual obllgalions expire or are discharged or
cancell6d.
1.11 Employee benefits
The cost of any unus8d holiday entitlement Is r￿OgnIsed in the period in which the employee's services are
received.
Termlnalion benefits are recognised immedlately as an expense when the Church is demonstrably Committed
lo lerminale th& employrnenl of an employee or lo provide lerminalion benefits.
Critical accountlng estimates and Judgements
In thè application of the Church's accounting policies, the Iruslees ar8 required to make luclgemenls,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The eslimales and asso¢ialed assumptions are based on historical experience and other
fa¢lofS that ara considered lo be relevant. Actual resulls may differ from these eslimales.
The èstimates and underfying assumptions are ￿vieWed on an ongoing basis. Revisions to a¢￿untIng
estimates are recognised in the period in which the estimate is revised where the revision affects only that
peTio)d, or in the period of the revision and future periods whete the revislon aflects both current and future
periods.
12-

CATHEDRAL CHURCH OF ST. PAUL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST2024
Donatlons and legacies
Unrestrlcted Unrestrlctad Rostricted
funds
funds
fund$
ganeral deslgnated
Total
2024
Total
2023
Donab'ons and gifts
Legacies receivable
Grants Received
154,658
14,552
2.592
7.128
161,786
14,552
12,244
196,826
9,652
13,940
171,802
9.652
7.128
188,582
210,766
For tho year ended 31 August 2023
182.289
11.031
17,446
210,766
Donations and glfts
FWO and gift aid donations
Church ¢olleGlions
Income tax recoverable of GiftAld
Sundry other donations
Donations for Choial Scholarship
Donations for Swazlland Project
Eileen Kidney's Trust for St Paul's
Donations for Leach Trust
tk)nalion for Youth Worker
Donation for Slep Free Ac¢ess
Donation for Soup Kitchen
Donation for Bells Appeal
DonatlDn for Organ Fund
Donation for Cornertone Youth Group
Donation for Voices United
Donation for Tay Copes
47.915
7,665
13,282
5,796
47.915
7,665
13,617
5,796
1,200
210
80,000
5,000
48,276
7.177
13,637
11,158
1,4D5
205
100,000
5,000
62
335
1,200
210
80,000
5,000
29
29
110
6f)
16
175
110
50
16
175
3.950
750
5.188
154,658
7,128
161,786
196,826
Grants receivable for coro a¢tlvlties
Dundee Music Grant
Benefact Trust IformerlyAII Churches
Trust Limiledl
SEC- Recovery and Ren8wal Grant
Award
Transitional Stipend Supporl Grant
250
9,652
9,652
11,031
1,250
1.342
1,250
1,342
1,250
1,409
2,592
9.852
12,244
13.940
13-

CATHEDRAL CHURCH OF ST. PAUL
NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2024
Income from other tradlng aGtivltles
Unr8stricted Unrestricted
funds
funds
2024
2023
Fundraising events
5,268
4.888
Investments
Unrestrlcted Restrl¢ted
funds
funds
general
Total
2024
Total
2023
Rental income
Income from listed investments
Interest receivable
4,665
3,008
407
4,665
3,151
1,228
8,605
108
336
143
821
8,080
964
g,044
9,049
For the year ended 31 August 2023
8,741
308
9,049
Expendlture on ralslng funds
Unrestrl¢ted Unrestrlcted
funds
funds
2024
2023
Fundraislng and publlclty
Other fundraising costs
5,217
3,538
14-

co o
(o (o ￿ 10 o)
In C
¢0 ¢7) ¢ry
(ry O ts)
u) ¢4
Ln wj
¢0
lyi O
¢000
(0 <5) N
<0
10 o
¢7)
o) o)
LU fL L)
i) > LL 13
o c c o)
C(

CATHEDRAL CHURCH OF ST. PAUL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Deserlptlon of charitable activities
2024
2023
Cle
aiid Mlnlst Costs
33.860
11,000
2,749
151
583
270
10.325
885
1,014
34,017
12,000
21
690
567
10,358
60.837
57,653
Worshlp Costs
Comrnunion elements and Gandle8
Worship resources
Junior Church - £834 Roslricted LIY £418
Purchase of Vesbment51Allar Linens - Restricted
Donation lo Ukrainian
Donalion lo Swazlland vla Holy Trinity- Restricted
1,42B
260
1,240
1,171
1,443
44
480
.523
150
180
4.277
10,640
Fabrlc Costs
Repairs and maintenan￿ Cathedral
E5ectricity and Gas
Repairs and Maintenance- Oeslgnated
Depreciation
21.913
15.033
11,890
13,630
8,013
3,514
3.514
40.460
37,047
Quota
Quota is paid by Sl Paul's Cathedral lo Diocese of Brechin to support the work of the Diocese
and of the Sry)ttish Episcopsl Church as a whole.
DLiring the Gourse of Ihe year the Cathersral paid £31,209 in Quota.
Musltt Costs
Organist- Restricted £NIL
OrganlPianolBe115 Tuning Repairs - £14,665 Reslricled LIY £1.976
Sundry Expenses- £833 Re$lrictad LIY £1,779
Other Musicians Payments - £3,171 Reslricled LIY £3.315
15,724
20.147
1.153
5,369
15,250
2,981
1.929
7,749
42.393
27,909
16-

CATHEDRAL CHURCH OF ST. PAUL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Support costs
Support costs
Governance
costs
2024
2023
Telephone, adverb'sing and slalionery
Church staff
Fabric costs
Other charges
9,215
24.982
46.490
6,971
9,215
24,982
46,490
6,971
9,444
18,905
34,177
5,858
Independ￿l examiners fee
1,470
1,470
1.400
87,858
1,470
89.128
69,784
Analysed b@Iwe@n
Charitable activities
87,658
1.470
89,128
69,784
Resources expended on charitable activities include direct costs, grants awarded and support costs. Support
¢0s15, whiGh relate primarily ID non clergy staff costs and costs associated with running the church buildings.
8re attributable lo more than one category. These costs have been apportioned lo the sp8cifi8d Categories
based in prop¢)rtion with the direct costs.
10 Trustees
Except for the Prov¢)sl, no member of the vestry received r8muneralion or reimbursement ol expenses, other
than reimbursemanl of purchases made on behalf of the Cathedral. The Provost was ex officio a member ol
the Vestry and a Iruslee, and ieceived remuneralion, benefits and reimbursement of expenses in respect of
the services as a stipendiary clerfc in line wth scales determined by General Synod of the Scollish Episcopal
Church.
Expenses paid to the Provost du￿n9 thè year were £59412023 £6891.
11
Employees
The average monthly number ol employees during the year was..
2024
Number
2023
Number
No employea rec8ived emoluments in excess of £60,000.
Certain employees are eligible lo join the Scollish Epis¢opal Church Pension Fund which is a nc>n
contributory defined benefit scherne wlh benefits based on final pènsionable salary. The ProvDSt was and
the interim Re¢tor is the only member of the Fund. Sl Paul's Cathedral is unable lo identify ils share of the
underlying assets and liabilities of the Fund on a consislenl and reasonable basis and so accounts for ils
contributions as Ihe s¢heme was a defined contribution schem8. The contribution rale 15 32.20/D. There were
no contributions oulslanding al 31 August 2024 in relation to the employees of the Galhedral Church of St
Paul.
Contributions are made to r8lev8nt schèmes for other employees.
17-

CATHEDRAL CHURCH OF ST. PAUL
NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI
FOR THE YEAR ENDED 31 AUGUST2024
12 Taxatlon
The chaTily is exempt from laxalion on ils activtties because all Ils income is appli8d for charitable purposes.
13 Tangible flxed assets
Rectory Commorotal
str8et, Dundee
SL Roqu8'S
Fixtures,
Iittlngs and
equlpm8nt
Total
Improvements
Cost
Al 1 September 2023
200,000
187.575
64.962
51,302
503,839
At 31 August 2024
200,000
187,575
84,962
51,302
503,839
Depre¢latlon and Impalrment
Al 1 September 2023
Depreciation charged in the year
84,000
4,000
83,737
3,751
64,962
46,574
3,514
259,273
11,265
Al 31 August 2024
68,000
87,488
64,962
50,088
270,538
Carrylng amount
Al 31 August 2024
132.000
100,087
1,214
233.301
At 31 ALtgust 2023
136,000
103,838
4,728
244,566
Fixed assets not induded in the balance sheet,.
Cathedral Church of St. Paul. 1 High Street. Dundee
Casllehill House and ground, l High Street, Dundee
Sl. Roque's Hall. 1 High Street, Dundee
The Church buildings, consisting ol the Cathedral, Casllehill House and grounds and St. Roque's Halls,
located in High Street, DunLtee are owned by The Cathedral Church ol Sl. Paul. Thè original costs OS these
assets and the Cost of improvements prior lo the restoration works are not known and have not been included
because, in the opinion of the Vestry, the cost of prof&ssionally valLring them to include a value in the a¢¢ounls
outrweighs the benèfits lo users of the accounts.
18-

CATHEDRAL CHURCH OF ST. PAUL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 AUGUST 2024
14 Fixed asset Investments
Unllsted
Investments
Cost or valuation
Al 1 September 2023
Additions
VElualion changes
84,179
20,114
9.505
Al 31 August 2Q24
113,798
Carrylng amount
At 31 Augusl 2024
113,798
Al 31 August 2023
84,179
£20,114 was invested in the Scottish Episcopal Church Unil Trust Pool during the year.
16 Financial Instruments
2024
2023
Carylng amount offinancial assets
Insliumenls measurèd al fair value through profil or loss
113,798
84,179
16 Debtors
2024
2023
Amounts falllng due wTrthin one ygar:
Tiade debtors
Prepayments and accrued income
14,546
1,369
1e,832
1,233
15,915
18,065
17 Credltors.- amounts falling due wlthln one year
2024
2023
Other ¢reditors
10,145
13.888
19-

CATHEDRAL CHURCH OF ST. PAUL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
18 Deslgnated funds
Funds sel aside by the Vestry. The Vestry declded that the grants received from Benefact Trust slK>uld only
be spent on speclfic one off projects. The balance carri￿ forward will be used On￿ future speci81 projects
have been identified.
At1
September
2023
Incoming
resouTces
ResOu￿eS At 31 August
èxpgnded
2024
Benefacl Trust
21,800
9,652
113,2551
18,197
Prèvlous year:
At1
September
2022
Incoming
resources
Resources At 31 August
expendgd
2023
Benefacl Tnjsl
32,717
11,031
121,9481
21,800
-20-

CATHEDRAL CHURCH OF ST. PAUL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
19 Rastrlct&d funds
The restricted funds ol the Gharity comprise the unexpended balances of donations and grants held on trust subject lo
specific conditions by donors as lo how they may be used.
At1
September
2023
Incoming
resources
Resourcès
expended
Transfers
Galns and At 31 August
loss&s
2024
Resloralion Fund
Dr Hodgson's bequesl
Jenny Wren award
Phyllis Guild Music
Foundation
Voices United
Sl P8uI's Music
Fc>undalion
Slep Iree aC￿sS
Choral s¢holarship fund
Swaziland project
Leach Trust Fund
Choir room shelving
fund
Soup kitchen fund
Sound system Itjnd
Lady Chapel Chair Fund
Youth Worker
VeslmenUAtar Linens
Bell Appeal
Organ Fund
23.333
14,665
183
964
779
25,076
{14,6651
183
2.672
2,672
175
175
1,000
35,423
560
281
6.889
(8331
167
35,452
1,158
363
9,574
29
1,452
262
5,000
1856)
1180}
12,3151
335
320
472
30D
944
335
323
472
300
126
18
{8341
11,1721
1.172
12,169
908
128
63
12,297
971
100.454
8,092
120.8551
1,172
779
8S,642
21

CATHEDRAL CHURCH OF ST. PAUL
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
19 Restrlcted fund$
Icontlnuedl
Prevlous year:
At1
September
2022
Incomlng
resources
R8sources
expended
Transfers
Galns and At 31 August
losses
2023
Restoration Fund
Dr Hodgson's bequest
J8nny Wren award
Phyllis Guild Music
Foundation
Sl Paul's Music
Foundation
Slep free a￿esS
Choral scholarship fund
Swaziland project
Leach Trust Fund
Choir room she5ving
fund
Soup kitchen fund
Anniversary fund
Sound system fund
Lady Chapel Chair Fund
YoL6lh Worker
VestmenVAllar Linans
Bell Appeal
Organ Fund
Tay Copes Fund
21,914
16,641
183
308
23,333
14,665
183
11.9761
3,421
{7491
2.672
1,740
35,405
2,184
40
1,889
17401
1,000
35,423
56L)
281
6,889
18
1,691
241
5,000
13,3151
335
320
2,153
761
300
1,300
15
8,131
120
335
320
12.153)
1289}
472
300
944
62
14181
1224}
209
4,038
788
5,608
12,169
908
{6.146}
538
98,852
17,754
116.010)
747
1,111
100,454
22-

CATHEDRAL CHURCH OF ST. PAUL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
19 RestrlGted fund5
Icontlnuedl
Re5toratlon Fund Funds held for 8 phased restoration of the Cathedral buildings. All appeal funds and grants given
specifically for resloralion have been Grediled lo the Reslor21ion Fund which has been used to finance the works. All
elements of the works have been categorised as repairs and have been treated as revenue éxpenditure and charged
to tho Restoration Fund.
Dr Hodgson's bequest- Bequest lo the Vestry for an endowment fuad. On 22nd March 2023 OSCR approved the
reorganisalion ot the fund, this was lo be used for repair and upgrade of the Cathedral organ. This has now been fully
ulilised.
Jenny Wren award- Funds held for the restricted purposes of providing an award lo the best chorister.
Phyllls Gulld Music Foundatlon - Funds held for the restricted purposes of purchasing sheet music for the Choir.
St Paul's Music Foundatlon - Funds held for the reslricled purpose of supporting music in the Cathedral.
Step Free Access- IFoTmerly Disabled Ac￿ss) Funds held for the restricted purposè ol invesllgaling and
implementing access lo the Cathedral for all including dimerenlly abled people. older people using walking aids and
young parents with pushchairs.
Choral Scholarship Fund Funds held foT the reslricled purpose of awarding annual Chofal Scholarships to school
children aged between fourteen and eighteen year5 of age or per service Choral Scholarship to pèrsons who are more
than eighteen years ol ag6 bul who are in full-lime further educatlon.
Swazlland Project . Funds h&ld for the reslricled purpose of supporting WOTk in the Diocese of Swaziland, in eSwalir)i.
L8a¢h Trust Fund- Funds held for the promotlon of music.
Cholr Room Shelving Project- Funds held for shelving in the choir room.
Soup Kltchen Fund . Funds hèld for the provision of food for homeless.
Annlvfrrsary Celebratlon Fund - Funds held for the Celebration of 160th Annlversary. On 22nd March 2023 OSCR
approved the reorganisalion of this fund. This is now lo be used towards the purchase of 6 Copes f(Y use by senior
clergy 81 spacial Setvices held in the Cathedral. This fund has now been fully ulili8ed.
Sound System Fund - Funds held for the renewal of sound system.
Lady Chapel Chalr Fund - Funds held for the renewal of chairs.
Youth Worker- Funds held for youth worke¥ costs.
VestmenVAltar Linens- Funds held for purchase of veslmenualtar linens.
Bèll Appeal - Funds held for the purpose of augmenllng the current ring of bells.
Oryan Fund - Funds held for the repair and mailllenance of the organ.
Tay Copes- Funds held for the purchase of Tay Copes. This fund has now been ftjlly ulilised.
Voices Unlted - Funds held for the restrided purposes of funding a portion of a Choral scho￿ls annual bursary.. for
the Maintenan￿ and tuning of musical instruments within the Cathedral; and the 8CqUlSltion of new Choir resour￿$.
23-

CATHEDRAL CHURCH OF ST. PAUL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST2024
20 Unrestrlcted fund$
At1
Septembgr
2023
Incomlng
resources
Resources
8xpended
Transfers
Gains and At 31 August
Iosso$
2024
General funds
485,088
185.150
1239,4111
11,1721
8,726
438,381
Prevlous year:
Ati
September
2022
Incoming
resources
Resources
expended
Transfèrs
Galns and At 31 August
losses
2023
General fijnds
489,963
195,918
1200.4661
17471
420
485.088
21 Analysis of net assgts b8tween funds
Unrestricted Unrestrictèd
funds
funds
general deslgnat8d
2024
2024
Restrlcted
funds
Total
2024
2024
At 31 August 2024..
Tangible assets
Investments
Current 8sselsllliabililies}
233,301
109,458
95.622
233,301
113,798
199,121
4,340
85,302
18.197
438,381
18.197
89.642
546,220
Unrestrictèd Unrestrlcted
funds
funds
general designated
2023
2023
Restrlcted
funds
Total
2023
2023
At 31 August 2023..
Tangible assets
Investments
Current asselsl{liabililiesl
244,566
80,618
159,904
244,566
84,179
278.597
3.561
96,893
21,800
485,088
21,800
100,454
607.342
24-

CATHEDRAL CHURCH OF ST. PAUL
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
22 Financlal commitmentsi guarantfres and contlngent liabilities
Al 31 August 2024 the charity was committed lo making Ih@ following payments in the year lo 31 August 2025
Agreements which expire..
2024
2023
Withln 1 year
Within 2- 5 years
1.717
1,717
1.717
1,717
23 Related party transaotlons
Idenb'liable donations from Trustees amount lo £8,35812023 £14,700).
Remuneration of koy management personnel
As well as the Vestry, the key management personnel are the rninislry team. The amount paid
lo the key managmenl pèrsonnel is detailed al note 8.
-25-

CATHEDRAL CHURCH OF ST. PAUL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
24 Collectlons for Third Partles
The following income from Special Collections was received and disbursed during the year.,
2024
2023
Capability Scotland
Ward 34 - Ninewells
Friends of Sl Pauls
Jacqui Wood Can¢8r Centre
Eswalini
Friends Inc
Fairshare
Dundee Balms
Guide Dogs
Sl Francis Hosp
DFFF
Hol Chocolate
Parish Nurse Project
SGrapanlics
Pickup8 for Peace
Mid Lin
Pastoral musician leaving donations
Provost leaving donations
Other leaving donations
Kanlete Karate
Andy's Man Club
Lent Appeal
126
150
147
111
338
37
10
100
140
80
75
50
80
72
165
76
1.174
525
100
64
60
70
3,022
728
-26-