CHRIST IN YOU FELLOWSHIP THEHOPÈ¢VGiOkY Coi 1-.27 istered Scottish Chari Chari SC007185 NANCIAL STATEMEN for the year ended- 31st December 2024 JO H N STON SM I LLI E LTD CHARTERED ACCOUNTANTS 5 SQiJTh GYLE CRESCENT LANE. EDINBURGH, EH12 9EG. CHRIST IN YOU FELLOWSHIP INDEPENDENT EXAMINERS Johnston Smillie Ltd Chartered Accounlanls 5 South Gyle Crescent Lane Edinburgh EH12 9EG SOLICITORS Russel & Ailken WS 27 Rutland Square Edinburgh EH12BU BANKERS Royal Bank of Scotland Perth Chief Office 12 Dunkeld Road Perth PH15RW CHARITY NUMBER SC007185 CHRIST IN YOU FELLOWSHIP INDEX TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Page Report of the Iruslees Independent Examinerfs report Statement of financial activities Balance sheet Notes lo the financial statements ## **CHRIST IN YOU FELLOWSHIP** ## **REPORT OF THE TRUSTEES** ## **FOR THE YEAR ENDED 31[ST] DECEMBER 2024** The report follows the order set out in The Charities and Trustee Investment (Scotland) Act 2005, with paragraph headings highlighting disclosures required and complies with the current statutory requirements contained in The Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 and the Charities SORP “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). The trustees are appointed by the senior committee of the Assembly. The charity’s objects, aim, strategy and major activities undertaken are reviewed in the _objectives and activities_ section. Note the _reserves policy_ includes an explanation of the charities management of reserves, and the charity’s regular review of these. ## **Reference and administrative details** The administrative details page of the financial statements details our address, contact details, principal bankers and other administrative details. The trustees serving during the year and since the year end were as follows: Trustees are not currently remunerated but are reimbursed for any expenses incurred on behalf of the charity. ## **Structure, Governance and Management** ## **Governing Document** Christ In You Fellowship is an unincorporated Scottish Charity, governed by its constitution and The Charities and Trustee Investment (Scotland) Act 2005 and complies with current statutory requirements, current UK Generally Accepted accounting standards and the Statement of Recommended Practice - Accounting and Reporting by Charities. Appointment of trustees is under guidance of the senior committee of elders of Christ In You Fellowship. Trustees are members of the Fellowship who are chosen after at least several years of faithful Christian service. Trustees normally spend some time on the financial and/or work committee to learn and be trained in all matters regarding the charity, before any recommendation is made for someone to be appointed as a trustee. ## **Organisation** The board of trustees, which can have up to 10 members, administers the charity. The board meets regularly and there are sub-committees covering development, teaching, and finance which meet more regularly. A senior officer is appointed by the trustees to manage the day-to-day operations of the charity. The trustees formally approve and adopt the report and financial statements shown between pages 7 and 16 of the report. ## **Connected parties** The charity is linked with Christ in You Fellowship, an Australian based charity. Our governing board of elders are responsible for both charities, with local representatives from our Fellowship in the UK governing as trustees in the UK, and similarly in Australia they mainly have locals running the charity over there. Our charities share the same goals in spreading the gospel of Jesus Christ and have together set up a new website. Page 1 ## **CHRIST IN YOU FELLOWSHIP** ## **REPORT OF THE TRUSTEES (Continued)** ## **Risk management** The trustees have a risk management strategy which comprises: - an annual review of the risks the charity may face; - the establishment of systems and procedures to mitigate those risks identified in the plan; - the implementation of procedures designed to minimise any potential impact on the charity should those risks materialise. ## **Objectives and activities** **The objects of the charity are** : To further the spread of the Gospel according to the Holy Bible in Scotland and to support works in other countries where we may establish assemblies. ## **The strategies employed to achieve the charity’s objectives are** : - Supporting other charities, and Christian missionaries both internal/external to our own Fellowship. - Teaching and training our home-groups world-wide in the Gospel message through our AGM and other smaller conventions and sending out teaching materials throughout the year. - Supporting overseas missionaries in new countries and arranging for their training in the UK. - Through the web we video and document testimonies about God’s power at work in our lives. ## **Review of Achievements, Performance and Financial Results** The trustees and senior officer committee carried out a detailed review of the charity’s activities and produced a comprehensive strategic plan for the charity for the year ahead. Our basic donation income has increased a bit, rental income has also increased leaving overall income higher than for 2023. In accordance with SORP (FRS 102) we have prepared a budget up until and beyond June 2026, and are satisfied after review, that we have enough reserves and cash to meet our commitments, and to continue as a going concern. As the aim of the charity is to spread the Gospel message, we are pleased that through the efforts of web testimonies many people have been reached through the Gospel, not just in the UK, but all over the world. The charity relies on the support of volunteers, from Gospel street outreach, and invitation back to meetings at our Douglas House meeting venue, to praying for the sick, and supporting those who need prayer. Our volunteers are a vital part in the running of the charity. We have continued to keep non-fixed costs to a minimum during 2024, although there were some muchneeded renovations for some of our properties in 2024. We have set up a website for Douglas House 3 (Corn Kist) to promote the use of the building and rent it out for events. Due to our low income base at the moment, and in consultation with our accountants we have decided for the foreseeable future to have an independent examination of the accounts instead of a full audit to save on costs. ## **Plans for future periods** We had larger gatherings in 2024 in Scotland and Poland. In 2025 we will again have similar summer camp meetings with one big gathering in Poland in July. The trustees are pleased to present the financial statements for 2024 and look forward to continuing our work of spreading the Gospel in the coming year. ## **Reserves Policy and Risk Management** The reserves at 31 December 2024 were £1,029,999 (2023: £1,047,370). The trustees have established the level of reserves (that is those funds that are freely available) that the charity ought to have. Reserves are needed to bridge the funding gaps between spending on running the charity and completing the work on the properties, and our regular donation income. Page 2 ## **CHRIST IN YOU FELLOWSHIP** ## **REPORT OF THE TRUSTEES (Continued)** Reserves are also held to cover possible emergency repairs to the properties and other expenditure. The trustees consider that the level of reserves as at 31[st] December 2024 is sufficient to cover all eventualities. The Finance Committee has adopted a prudent reserves policy. Normally the reserves (excluding those invested in operational assets or designated by the trustees) are budgeted at a level necessary to cover periods of the year when income is lower than expenditure, with a contingency for exceptional costs that might occur. We maintain reserves to provide for unforeseen expenditure and to provide working capital. The Trustees periodically review the policy and level of reserves to assess its adequacy. This is to ensure the Fellowship is able to maintain its level of activities consistently over a period of years and mindful of the sometimes-fluctuating income from donations. The Charity currently operates with minimal cash reserves of around 3 months routine expenditure. The Trustees are confident in the level of donations that the charity receives. General donation income levels increased slightly last year, as did our rental income. The Trustees have overall responsibility for ensuring that the charity has an appropriate risk management process in place. The Trustees have assessed the major business risks and implemented strategies to ensure that appropriate systems and controls are in place to mitigate identified risks. Risk is regularly considered and discussed at Trustee meetings and appropriate action taken as necessary. The Trustees regularly review the major risks faced by the Charity. The income base is quite sound and sufficient extra cash resources can be obtained at short notice to fund any shortfall that may occur. The Trustees are confident in that all risks are covered as required. ## **Statement of trustees’ responsibilities** The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Scotland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgments and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - prepare the financial statements 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 accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the provisions of the charity’s constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charities website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. **By Order of the Board of Trustees Date : ................................** Page 3 ## **CHRIST IN YOU FELLOWSHIP** ## **REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024** I report on the accounts of the Charity for the year ended 31 December 2024 which are set out on pages 5 to 14. This report is made to the Trustees, as a body, in accordance with the terms of my engagement. My work has been undertaken to enable me to report my opinion as set out below and for no other purpose. To the fullest extent permitted to me by law, I do not accept or assume responsibility to anyone other than the Charity and the Trustees, as a body, for my work or for this report. ## **Respective responsibilities of Trustees and examiner** The Charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Charity Trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts under section 44(1) (c) of the 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 Charities Accounts (Scotland) Regulations 2006. 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 seeking 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. ## **Independent examiner’s statement** In the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and - to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Relevant professional body: The Institute of Chartered Accountants in England and Wales Johnston Smillie Ltd. Chartered Accountants 5 South Gyle Crescent Lane Edinburgh EH12 9EG Date: Page 4 CHRIST IN YOU FELLOWSHIP TATEMENT Inco oratin NANC LACT Income and Ex enditure Account FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Notes Incorne and endowmonts from: Donations and legacies 22,253 24,203 Charitable aclivrties 20,407 15,740 Investments 1,000 1,000 Total 43,660 40,943 Expendlturn on: Charitable acb'vrties 61.031 61,913 Total 61,031 61,913 Net incomellexpendilure} Transfers betr￿n funds (17,3711 {20,9701 Other recong18ed galn81{b88e8): Gainsl{lossesl on sale of assets Gainsl{losses) on revaluation of properties Net movement in funds Reconciliation of funds: Total funds brought fotward 117,3711 120.9701 1,047,370 1,068,340 Total funds carried forward 1,029,999 1,047,370 All funds are unrestricted. The notes on pages 7- 14 form part of these financial statements. Page 5 CHRIST IN YOU FELLOWSHIP BALANCE SHEEr FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Flxed assets: Investments 20.000 20.000 Tangible assets 997.401 983.609 Total flxod a880t8 1,017,401 1,003,609 Curront assets: Debtors Cash at bank and in hand 3,285 12.306 6,484 39.882 Totsl Current assets 15,591 46.366 Llabllltlo$: Creditors.. amounts falling due within one year 10 2.993 2,605 Nel current assets l (Ilabllltles) 12.598 43,761 Total assets less current liabilities 1,029.999 1,047.370 Creditors.. amounts falling due aft&r more than one year 10 Totsl net ass•ts 1,029,999 1,047,370 The fund$ of the charlty: Unreslrict•d funds: Revaluation Reserve Accumulated Fund 357,797 672,202 357.797 689.573 Total ¢harity funds 14 1,029,999 1,047,370 The notes on pages 7-14 fom part of these financial statements. The financial statements were approved by the Board of Trustees on. 45 D9&2£f....... and signed on their behalfby.. Page 6 CHRIST IN YOU FELLOWSHIP TE THEF NANC TATEMEN R THE YEAR ENDED 1 DECEMBER 2 Note 1 AcGountlng pollGles Christ In You Fellowship is an unincorwraled charity registered in Scotland with registered office address as P.0. Box 7681. Perth. PH2 1JN. 1.1 Basls of Proparatlon and assessmont of golng concern The accounts {financial slatemenlsl have been prepared under the historical cost convention wth items recognised at cost or transaction value unless otherwise slated in the relevant notes lo these accounts. The financial statements have been prepared in 8CCOTdance with Statement of Recommended Practice-. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland IFRS 1021, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021, and the Charthes and Trustee Investment {Scoilandl Act 2005 and the Charities Accounts (Scoilandl Regulations 2006. The charity conslilutes a public benefit entity as defined by FRS 102. The financial statements have been prepared on the going concem basis, which assumes that the charity wll have adequalg resources to continug lo opgrale for the foresefrab￿ fvlure. These financial statements are prepared in pounds slerting IGBPI as that is the currency in which the charitls transactions are denominated. Amounts are rounded lo the nearest £. The twstees have elected not lo include a statement of cash flows in accordance with the small charities prov13ions of the SORP. Notg 2 Accountlng Pollclas 11 Income recognition kncomo r•cognltlon All income is recognised once the charity has entitlement to the income, il is probable that the income will be r9ceived and the amount of income receivable Can be moasured reliabty. Donation8 and gift¥ Donations and legacies are accounted for when received or where there is sufficient evidence of enlitlemenl, it is probable that the income wll be received and the amount of income receivable can be measured reliabty. Donatod servlcos and facilitios These are only includgd in incoming rgsourcgs Iwth an equivalgnt amount in resources expended) wher8 Ihe benefit lo the charity is reasonabty quantrfiable. measureable and material. The value placed on these resources 15 the e51imaled value to the charity of the service or facilty received. Volunteer hdp The value of volunteer help re￿iVed is not included in the accounts. The Fellowship is run on a voluntary basis, with those invofved in the charty giwng their time willingly t¢)wards preaching the gospel and caring for others. Invostmenl Income Inlerost on funds held on deposit is induded when receivable and the amount can be measured reliabty by the charity. P¥J? 7 CHRIST IN YOU FELLOWSHIP Note 2 Accountlng Pollcles (Contlnued) 22 Expenditure recognition (Including Irrecoverablp VATI and liabilities Llabillty Mcognitlon Liabilrties are recognised as ex￿ndrf(Ure as S¢XJn as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the oblgalion can be measured reliably. Governance costs Include costs of the preparation and examination of the stalulory accounts. the costs of trustee meetings and cost of any legal advice to trustees on governan￿ or conslilulional mattgrs. Support w¥ts Support costs include central functions and have been all¢xated to adwty cost categories on a basis consistent with the use of resources. Charitabh r•lief •nd support Direct charrtable expendrture wthin the U.K. and overseas includes support to members of the Fellowship. Irrecoverable VAT I￿ecOverable VAT is charged 4ainst the exFendtture heading for which it was incurred. 23 ASSETS Tanglble flxed assets for USB by charfty These are capitalised if they can be used for more than one yeaT, and cost at least £200. They are valued at cost. or, rf gifted, al the value lo the charity on receipt Properties are stated at open market value. Other fixed assets are depreciated on straight hne basis as follows.. Plant, machinery and motor vehicles Fixtures, fittings and furniluro 10-25% 25% Intangible assets for use by the charity Patents Ifor our cld namel have been written off in 2019 due to the change in name. Investments These are held in the form of bank balances. Investment income is accounted for on a cash received basis. The Fellowship has no endowTnenl or other restricted funds, and currently holds no shares or other stocks quoted on a stock exchange. Funds Unrestriled Funds are donations and other incoming resources receivable or gener*ed for the objects of the charty wrthout spgcrfied purpo$8 and are available as general funds. There are currently no restricted funds held. R9valuatlon of Propgrty Properti9s are stalgd at open market value as estimated by the TruSt￿S wf(h r￿ronCe to the relevant property market& Any movements a8 a result of revaluation are shown in the Slalemenl of Financial Aclivilies. No depreciation is charged on the revalued properties as in the opinion of the trustees, residual value 1$ not le￿ than ￿rryIng value. Other flnanclal Instruments A financial asset or a financial liabilty is wognised only when thg entity bgwnes a party lo the contractual provisions of the instrument. Bas￿ financial instruments are inrtially recognised al the amount receivable or payab including any related transaction wsls, unles$ the arrangement wnstrtue$ a financing transaction, where (( is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current as$el$ and current liabilities are $ub$equenlty measured * the cash or other consideration expected lo be paid or TeceNed wehre not discounted. P￿88 CHRIST IN YOU FELLOWSHIP ANC DED EMBE Nota 3 Anatysis of income and endowments 2024 2023 Ana￿18 Donations and hgacig Donations and Gffts 18,173 Leg¥ae8 Gift aid recoverable 8.030 Total 22,253 24.203 Charitable activiti Rent Receivable 15,740 AGWConvenb"on revenue Miscellaneous Income Totsl 20,407 15,740 Invostment Income Green Pastures bonds Totsl 1,0 1.000 Page 9 CHRIST IN YOU FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Note 4 Anafysis of charitable activities 2024 2023 AnalyBi• Note$ Charftable actlvltb•s: Donation8 3,010 AGM I Convtrntion Cost¥ Charitable Reliefand Support Missionary Teaching Adveth'sing Wages and salaries Travèlling and èntèrtainmant Telephone and fax Ratos 10 55 15.263 15,283 3,277 7,763 1,543 7,289 1,441 7,120 Insurance 11,507 11,822 H•at #nd Light Repairs ond Maintenance Administration 6,531 8,469 1,533 1,￿3 1.123 1,201 333 Bank Char9èS Oepreciats'on 257 74 569 57,423 58,949 Governance costs.. Lega and professk+nal fees Independent exarninalion fee Print. post and statkmery 598 2,640 370 2,520 Total 61,031 61,913 Support costs have not been separately identified as the Trustees consider there is onty one ¢harilable a¢tivity. Therefore support costs ￿late vtholty to Ihal activity and have not been separately identified. Page 10 CHRIST IN YOU FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Note 5 Details of certain items of expenditure 5.1 Trustee Expenses 2024 2023 Number of trustees who were paid expenses Nature of the expenses Reimbursements Reimbursements Total amount paid 5.2 Fees for examination of the a¢¢ounts 2024 2023 Independent examination fees 2.S20 2.$20 Note 6 Pald employees 6.1 Slaff costs staff ¢o$ts '. 2024 2023 Gross wages. salaries and benefits in kind Employerfs national insurance o)sts Pension costs 15,000 15,OtsJ 263 263 15,263 15,263 Note.. No employees received emoluments above £60.000. 6.2 Number of Employees 2024 Number 2023 Numbor The parts of the charity in which the ernF4oyee8 work. Charitable Aclivities Noto.. In 2023 and in 2024 we had on• wnploye& who worked for all of 2023 and all of 2024. Page 11 CHRIST IN YOU FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Note 7 Investments Investments represent loan stod( in a Charitab￿ foundalion (Green Pastures CBS Ltd) vthich will go towards building homes for tha homeless. Tha Inv8stm8nt Is on 9 5 year tom) gnd g&n8rat8 intarast incomg of 5% per annum. 2024 2023 Green Paslures BC￿dS 20,OC() 20,000 Note 8 Tanglble flxed assets &1 Cast or valuatlon H8rltab Property Invèstmènt Propwbe¥ Plant, M&hin8ry and Motor Vehicles FLxtures. Fittlngs & Fumilure Totsl Balance brought forward Addition$ Revaluations Disposals Transfers 849.118 8,392 334,491 5,165 72.584 85,577 1,141.770 13.866 841an¢e ¢arried forward 657.510 339,656 72.893 85,577 1,155,636 &2 Accumulated depreclatlon and Impalrnient provl8lon8 Basis of depreciation Rata of dèpreciation Straight Line 10-25% stra￿ht Line 25Vo Balance brought forward Oepreciathon charge for year Impaiment pmisions Revaluations Disposal Transfers 85,577 158.181 74 74 Balance carried forward 85,577 158.235 &3 Net book value At 31 December 2024 657,510 339,656 235 997,401 Al 31 December 2023 649,118 334,491 983,609 Properties are stated at open market value at the year end date as estimated by the Trustees, who ore not qualified v8ltJers, wi(h r￿feren￿ to the relg¥anl proF4rty markets. Any movemonl$ a$ a r¢$ull of rtvaluation $h¢)vm in th¢ Slalernenl of Financial Activrtes. The historical costs of investment properties al 31 December 2024 was £339,656. Page 12 CHRIST IN YOU FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Note 9 Debtors Arnounts falling due within one year 2024 2023 Amounts tslling due after MO￿ than one year 2024 2023 Other debtor$ Prepayments and a￿rUed income 990 2,295 75 6,409 3,285 6,484 Noto 10 Creditors 10.1 Analysis of creditorn Amounts falling due within one year 2024 2023 Amounts falling due after more than one year 2024 2023 Loans and overdrafts Other creditors Accruals and deferred income 339 75 2,530 2,993 2.605 10.2 S•curlty over assetg Arnounls falling due within one year 2024 2023 Amoun15 falling due after more than one year 2024 2023 Loan over properb'e There is no h)an security hebj against any of our properlies. Noto 11 Capital Commitments There are no rnajor capital commitments planned for 2025. Page 13 CHRIST IN YOU FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Note 12 Transactlons wlth relatod partles 12.1 R•mun•rntlon and ￿n*fits Arntsunts paid in b¢ntrfit value 2024 2023 Name of trustee or related party Legal aulhonty Christ in You Fellowship Australia During the year travel costs of £nil {2023.' £4,421) were reimbursed to Christ in You Fellowship Australia. 4.421 122 Loan8 l Dobtors Amount ovAng Name of Iru$ltr& or connected party Legal Authority 2024 2023 Christ in You F•llowship Au$lralia Due froml to related parties Christ In You Fellowship is connected to an Australian charity also called Christ in You Fellowship, which is a public limited company in Australia. The address at which the Australia, similady named charity. operates from is P.0. Box 888, Coffs Harbour, N.S.W. 2450. Australia. The charities although having a different management tearn are now run by the same board of Elders. 12J Other tran•actionl?I with trustees or related partie• Name of trustee or related paty Relationship to charity 2024 2023 Description of the Iransactionls) No trustees incurred expenses on behalf of the charty in 202412023.. Nill. No remunerab'on or benefits were given to any of the trustees (2023.. £nill. During the year a total of £2,40012023 £3,000), was donated to the Fellowship by Trustees. Note 13 Main Convention Ther8 was a convention in Poland and Scotland in 2024. Note 14 Movement in funds At31 Do¢•mbgr 2024 Incomlng Resources Outgolng Resources Revaluations At 1 January 2024 un￿strICted 1,047,370 43,660 161,0311 1,029,999 Total funds 1,047,370 43,660 61,031 1,029,999 Movement in fund5 (prior year) At31 Docembgr 2023 Incoming Resources Outgoing Resources Revaluatlon$ At 1 January 2023 Unrestricted 1,068.340 40,943 161,9131 1,047,370 Total trJnds 1,068,340 61,913 1,047,370 Page 14