Ch*rlty regtstr4Uon number SC01090318cottandl ST MARYS AND ST PETER'S scorrisH EPISCOPAL CHURCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 ST MARY'S AND ST PETER'S SCOThISH EPISCOPAL CHURCH LEGAL AND ADMINISTRATfvE INFORMATION (Appolnled 14 JanLHry 20241 Charlty n¥mb•r18GOtlandl SC010803 Prlnclyl •ddr• Mld-Lhk8 Angu* DD10 8RL Ind•p•nd•nt •xamln•r MLry ThylDrAudl Um*•d 10 Murw Lan• Mc¥rtro6• Angui DD10 8LF ST MARYS AND ST PETER'S ScO￿lSH EPISCOPAL CHURCH CONTENTS Pag• Tw¥tfjos repcAI lndepeThJ￿l thrnlnefs rewt Note8 to the Ilnartl•F st*rnenl• 7-17 ST MARY'S AND ST PETER'S scorrisH EPISCOPAL CHURCH TRUSTEES REPORT FOR THE YEAR ENDED 31 AUGUST 2024 The trustael preB•nt thelr re{￿ Arby lInar￿al statem￿ ts th8 yaar 31 2024. finana81 statements ￿Ve tw prepared in ac(xitdance ￿ the oc(wnting pdrdès set oth in rth 1 to th& finanual 8t8taments and Com￿Y ¥*ith the CCf*t1￿m, the Charflle8 arvj Thistee Inveslment {s(￿and) Act 2005, the Chorfbes ACc￿nIS Iscoltsnd) Ro9ulab.0r￿ 2006 {a8 amwWJ￿1) w#J"Ac¢ounting arKI ReportlrrfJ Charit￿. Stslernent of Reccmmended Pra¢XKe aprAkat* to ttharlles woparfng their xc4Xmt8 in Kcordanc* vAlh the Flnondal Rewrting Standard 8pplscoble in the UK and Rep￿11¢ of IreIar￿ {FRS 102)" {a8 an*nded for aw(x¥rtlng p¢nods ccfflmwJTr3 frum 1 janu￿ 20181 Obfvctlvts and •¢tMII•# The chartys cèiects arn 8stak4i8hed for of ￿l49k)n and to pro4￿e wblic banefl. Tho chartty pro￿d￿ for a dergyman ba8ed in th8 MontTO8e aro• and th& chwch to be ue•d. OCCLWWJ arnl •n￿Y¥d as a p*• cl pjbk wor¥hlp. The thurc* Is open to the puNlc d•lty aNI i)Ilers A pFoc* ol ¢w*t relled*￿. S•Tric￿ ar• thrtlofjd aThJ h•hl In The trLtytets hove paKI du• T•gard to gLddarK• 16wMd ty tho Chaty Ccffinthlon in dgddlng ALll¥lU•8 th• charlty should ￿dert￿ ST MARY'S AND ST PETER'S SCOThISH EPISCOPAL CHURCH TRUSTEES REPORT ICOMTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 FlnAnclal r•vlow G•n•r•l Fund Over year. tho church made a defic* of £t.873 kn thè GerETa FLYKI d•fidt of £11 in the restricted ftmd gwing a total defidt tr the ye¥ of £1.884 12W23 deffi¢it of £5,354). The balan￿$ 8t the etvj of I￿ y an￿Unted to £317.2(K) 8plii betrween Ihe G•ner81 lund of£74,758 and the R88lrKl￿ £242,442. Falxlc Fund Th8 F8brlc Fund rixthve8 mongy donated to malntain fabrfe of the c*urch hJ4dlry in¢ome from Inve8tments. Trls year, O￿neY was spent on rn1r￿ rwf repairs, and Iwtirg and painting. 8•nwol•nt Fund The BeneVO￿￿t Fund 18 use￿ to h￿d chwllablè donatlons for 8pedfic (¥u888. dO￿lDn3 to support th? r•Xof8 VI￿rk In the comrnunty. Roof Fund Tho roof ￿n￿ hold• thè (kjno1h￿, grants •KI •yp•ndluT8 on Ma￿ rnpalrn ty) Il* thLwch roof. H•rltsbl• Prnp•rty Fund The her1t*b￿ propety fu￿ hold8 r•rlory and thè Imy0￿Ment% ff•J• to IL Ornc•r Fund Crè8tod In 2015 •ft* 4 rece￿ of £2,822 from former truJtees of the of M8ryJTel and He*n Officer, who 88ttled £4,DW kn trust kn 1973. The Incom• from th￿ fum 18 re81￿18￿ lor the purpose of 8Wdm•nting tho 2anlor kn￿MI)eTht sb'poTvJ. Th• CIWI i• wt oftro i*vJrctrs Irh*n•rrt bAI R•n•w•l Fynd Suppoth SntrothKtlon Oldoctr￿lc m•dia aTrJ t•chr* Inlo ehurth N•t Z•ro Fund The Not Zero Fund was ¢reated t¢ hotd donations rostdthd for the purF#)8e of ￿pP￿1 ts churca)'6 effort8 Iow4T(1g reduclng tts ¢)n dl heotiig 8rKI r•duung carbon Iwnt. Pollcy on rw•m• The fvnd8 cl ve di¥ldad Into athw•l cat•wAiM. Thorn 18 thè ￿¥¢str￿ or Gwr•l FurKI, exS8t8 to pay ordinary rufHlng costs re￿ve$ the regular tS)nation8 of membgrn of the church. Achievlng 8urplus in Ihls furKI1s crWc•l lo thè lryylemi mission and vl8blllty of the charity as tt pays for tho reLtor •B well a$ urch 8erMces and wcrfk In Ihe clynm￿lty. Th? othgr èxi8t ft¥ n8fTth definèd 8pedfic rAKPO￿8 and *• c4lled rÈ6tri¢t0d fund8. Iwor rfBks •nd m•ntyom•nt of thom rknk• The v88try has examnèd major ri8ks the ¢*￿ch fKe• that nec•5w #ty hev• bgen token lo marw l8k8. ST MARWS AND ST PETER'S SCOTnsH EPISCOPAL CHURCH TRUSTEES REPORT {coKllNLED) FOR THE YEAR ENDED 31 AUGUST 2024 StruciurO1 governance and mAnagem•nt The cl)8rlty lom￿ p8rt of thè Scott*h Eti6•)al euperTCf wthorty cl the Blshop of Brechln. Its lalra ¥• therefc¥e 8ubje¢t to tts Cannon Law of the SD)ttl$h Epw181 Church. as 88 thè Charltlés w)d Trusts¢ Invsstrn•rt IScotl8ndl Aca 2Q05 and the Cha￿￿$5 (SC￿and} R&JUlat￿n5 2006. Tr ¢X*ngregati)n eleeis one Lay Rowasèntatve to the 8yr#>J. Tr hwi18t4e FXOFérty of ￿ thurch V&8ted In the tr￿t$￿S of thè DKc8w of Br8thn dth• Scottrlh Ew8¢wl Clwrch. Th8 reg18t8red 88 8 charity on 21 F&xu*y 1939. It is ¢$1*li8W g)vemed by its con$titutton was mtsed 8nJ repLqc¢d on 181h Jfft 2010. Under th& con811￿￿￿, vestry 1$ re$pon&trAe for I general maiiayuri¥rit Ynd ol IM rrK¥LYL For the purroses ot the Charllt'es and Twslee Inve8knenl t expre0• outht (Virt￿n on th• ¥1￿ grlen ty *tem•rts. Ind•pond•nt •xamln•¢% Iiatgm¢nt Your attention i¥ ejra￿* to the fact that charlty has prèp¥èd finarKlal 8tat•m•nts in accthun(* wlth AcccAmling reporting ty Ch8rlies yepadng their in 3crxlfd￿c0 vjilh Financlal Rer*)Ini SI￿d8[￿ apF41catl6 kn tft8 UK and Jf Irelane (FRS 1021 in preferenc* to the Acc£yJntirg R8portlng ty Charftbes. Stslemenl ol RoDJmwnerKIBd PracV¢¥ 188u&J on 1 Apni z(YJ5 which 18 refrred to In the extsrt rwlatlom but hal now b￿n wb￿￿ra￿Tr. l understAnd Ihat th18 ha8 been dcrn In cAder for the stalarnwrtB 10 tYcwk* • tn* f•lr vl*w In 4ccordar￿9 wilh GO￿￿mY Awtad *£c4L¥*lng l¥aclic• eff•th• for repthlno on cf oft8r 1 Januwy 2015. Sn eoMe¢Ycf* wllh my •J•ninJtth, no Ot￿r m8lterexc8pt that rekn•d t• in tre prevlous pwagraph ha8 ￿m8 to my attontlon., la) me raa8onaN8 CaU8e to believe I1￿1 In any molerial resW Ihe rwuirernert$: 111 lo Keep w)urtng rewds In 8CWTdance secuon 44(11 (a) cl 2005 kl RaguSaUon 4 rf the 2LI)8 A¢¢¢uts ReguLatK￿K 111) t¢ Pre￿re fina￿$18t81¢M6nts w)ith with a¢>￿j￿tiry ¢ompty VA￿ Reg￿l￿on 8 crflt* 2006ACCo￿ Regu￿0￿$., h*vg not b••n m•t or bl to 4¥hieh in ry oplnlon, &tt*thn •hwhJ ￿ d￿n in ord•r t¢ a propbr uTh1¥¥t￿O7ry of tr eathed. .CCA. aylc*Audl Umlted Chartered Certffièd Accwnt•rts 10 Lane MtJttro8e Anws DD108LF ST MARYS AND ST PEfER'S SCOThISH EPISCOPAL CHURCH STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOMEAND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 AUGUST 2024 lund# Tot•1 furtd• nd• 2023 fund¥ a123 >)24 Incom• from.. Donatk)ns and legacl¢8 Charitabl• ¥th'vitteJ Inveslm•nt• 29,444 12.379 10,588 29,444 12,379 12,507 30,275 4,780 11,024 9,000 400 1,477 39,275 5,160 12,501 1,941 Tol•l In¢om• 52.389 1.941 54.330 48.059 10,877 $6,936 Exp•ndliur¢ t)n: Ral8lng fund8 Chorft*A• acllv5tlea 8,870 51,802 8,870 59.080 881 63,4e7 7,478 51.785 11.682 Totsl •xp•ndllur• 60.472 7,478 fj7.950 11,682 84,348 Nel 981n￿O05￿1) inve8tm•rt• 13 8,210 11.738 1,210 2,058 N•t •xp•ndfture and M￿*m•nI In furmts (1,873) {11} 1.884) {5.397) <5,3541 Reconclllatlon of fund•: Fund b4lanc¢$ 8t 1 Soptombor 2023 70.e31 242.463 319.084 82,028 242,410 324,438 Fund balin¢M at 31 Augu•t 74,758 242.442 317200 76,631 242.453 319,084 The 8t8tement of finanoal activiliej indLwJe8 al ￿1n• aTrJ r•cogn*•d in1h y•af. Al IrYa)m• èxpand d•rfve from continuing ac15wtio$. ST MARYS AND ST PETER'S SCOTTISH EPISCOPAL CHURCH STATEMENT OF FINANCIAL POSITION ASAT3fAUGUST 2024 2024 2023 Flx•d as8rts prot￿Y. plant Investments 189.857 140.779 174.472 129.042 Curr•nt •M•ts Tr•d* and ¢)th•r receiv&*8 C48h£t b￿k an¢J In hand 310,43S X13,514 17 6.417 4.527 8,931 Current Ilabllltl•• 17,618 (2,0481 18 13,180) N4t curr•nl a•••ts 6,764 1 5.570 Total u••ts l•M curr•nt Il•bllW 317.200 319.084 N•t ••¥•t8 oxcludtsw p•Mlon l•bHIty 317.200 319.084 Thè I￿ndS olthe charlty Re5trthJ irwme furKIs Unrewkle(J fvnd¥ 242.442 74.758 242,463 78.631 317200 319,084 Rector asu ST MARYS AND ST PETER'S scorrisH EPISCOPAL CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 A¢coyntlnA pollcl•• Charlty Infofmatk) Sl M8r*8 8rwJ St P8tsfs Ew8ewi Chw¢h kn an entjty slbJAtsd In scot1￿. 1.1 Ac¢ountlng convgntlon ThB fi￿ar￿lar Btatem•it8 h4ve been wepar•J kn axordance vhth the chartys ch¥rtl$ constilull￿. tho Charrtlès and Trustee Inve8tment (Scolard) Act 2tsJ5. ts Cholitles Iscouand) Regul8Uon8 2006 la8 8m&nd8d) and "Acwjm'ng arbd ReFrfiw by Charit*s: Slalefflgnt of Ret￿rnended Practie8 wpllcable to tharftÈ$ preparing thelr aco￿ntS in ￿rdance V+ith Ihe FinaThil Rèporting Standard appJic8bfe ￿ the UK and Rekwbllc of Ir•k7nd IFRS 102). {as amerthd acc￿nINJ p8rkndt commencang from 1 J•nu8ry 2016). Th• charty Is a Publc E￿offt Enyty ats deffned ty FRS 102. Th8 ch• h•8 laken advant•Je al I￿ pro%i8loM in I￿ SORP dwlt* 8fwng FRS 102 Updats Bulleth 1 not lo propwa • SIRtsmwrt cf Ca8h fln￿(JaI *at•rfth are wyred in steflrva. Is tsJrrwKy of th• ¢h•rfty. Monetary wnount• in thM• fin•naal thtemorrts are ￿ded to Ih8 nearesl L Th Iln8naal St•t•M￿ h•v• b••n w•p*ed (nder ts hlsknlcat mfyjmed lo Irdude lh• rèv81uatlon ol freehold prowties *nd lo indude tsive81menl prwrbM and cottsln flnjndal instrLTherts ai falr ¥ath. The princ4pal aC￿￿ts'n9 pc4iuos adcpted sel Ixrt bel￿. 1.2 Prlor p•rfod •ffor Compafatr've ha￿ been •mended for • fv yaar 8Oityiment è8 8taff ts)¥ts have bgen under rewded for the 2023124 of £2,993 and ovw wo¥kl•d in 2022r23 by È1.354. Therefore thè compara￿¥&¥ have beon a4ust•d ID 8ccixint lor thtsg effw8. la Golng ¢onc•m At tho tim• of 4ppro¥7rKJ Ihe finwKI81 st*ment8, the IIu51ees have a reasonable ¢xpecl8tiM that tha charty has odoquatg resources lo ccffltinu8 in OFeratlon81 existen￿ for fv for•see4tlg trljluro. Thus tho 1118tee8 ¢onlnue to adopt the gc4ng c1)r￿M bath ofxC￿n￿ng In wpthng Ilk flMnci•l •tat•m•rrt•. IA CharfL•bl• fvnd• Unrestrlcted lund$ are rrilatAe use al the dlgtr•1kn 01 tru*e•8 In luthranee of thow ¢l*riiabl• Re8lrtct•d funds are 8ubJoct to specfft dorm cr 9￿1￿3 4$ to h(yw they may b• u•od. Tr purpo8e8 and uses of the reatrithd fund8 818 Bet tn ts not88 to tho finaneAal statement$. Endown*th fl￿$ are suWeL* to 2peclftc coTrJWon$ ty donorn tlwt the mu8t b• mirrtwned ty thè th8rity. 1.6 In¢¢)m• IrKome is wisgd vthen Ihe charty 08 legally •ntilknl to it after any wknngnce have been mgt. amounts can be measw•d rell8bly. It 1$ ttrwt thll be r￿*￿•d. Cash donat￿ are rewiwj on T￿lpL Otror dC¥￿tIor￿ •r• recrfjnined tr* hgs been nc4 of Ihe thnalkn. unless perfom¥Ke coTrarfa￿s require defenal rf the In&)me tsx reto¥•rable in rela1￿n to donations receNed urthr GfftNid or deeds of covenart b rwnwd at the16me ofthe dc¥)ètion. ST MARYS AND ST PETER'S scorrisH EPISCOPAL CHURCH NOTES TO THE FINANCIAL STATEMENTS (COPtnNUED> FOR THE YEAR ENDED 31 AUGUST 2024 Accountlng polkl IContlnu•dl Lfjgaci•8 are rncogn18ed on re￿10 oi otherw1￿ il i*wty ha5 r￿lfied of an InyndSrwJ dbtrtlxrtlon, Ihe am¢yJnt is knv*n. aFvJ recdo Is e>wted. om(Nmt 18 not lnown, th• Iw h treat8d a8 4 contingent a88et. 1A Exp•ndltur• Al expw￿￿T0 Is rncJ)gnl8¢d crfKe there18 4 ltyal or con8truth rt41gallon to that e>wndltur•, it18 probal Bettlement h requlred amount C8n be m¢a8w8d rdiably. AJI costs arn ￿￿¢al•￿ tts th8 applicable &xpendrtur* huthng that aggregate similar costs lo that categjy. IM￿re costs can￿1 be diredy 8ttrib¥Jtèd to particular hefjdlnps thty blen alocatsd C￿ 8 b88iJ cOn￿&t•nt wrth thè uso of res0W￿$. vAth ￿ntr4 staff iy)Jls albcated on the basi$ of ￿rne spant, and dewe¢lth charges allocat￿ on the porb'on of a41•t'8 u8e. Other 8UPPYt CQ8tg are dlocatad b88e¢l on 8pre8d ol Staff c4sts. ¢h•rttabl• •xp•ndliuM charltsb￿ èxp•nditur8 compfth8 Ihow costs irM￿l￿d by the Chgrity in the do1￿•ry of tts acllvfttes ar* r¥t•8 for Its b￿e￿lade& It Indudes both costs trAI be alkncated dlr•th lo *Jch ac￿¥￿5•0 t￿10 (Xl8ta of •n Inrthf•Ct naluT• to 8upp)rt thom. GoY•rnenc• These indude (he co8t8 attribut8￿0 to Ch8nty'8 ca¥npf1an￿ vAth con8titutK)n?l and *alutory r•quIrom￿ty, InclLMllng au(Ul, 5tratffjc manAwn*rt andTnJAts&'• m08IThJ8 and 0xpen￿•. 1.7 Prop•tyi pl•nt •nd •qulpm•nt Propety, plant and equlpmant I￿ Inltl81ty m￿$￿•d ￿ ctsst •Jbl•qu￿11Y m8•8Wod al colt or ￿lU￿￿On, not of depreelation and any knpainMnl1088e$. O￿Te¢la1￿ l• 80 88 Io V&Tile off th• ¢n affo¢t8 bclh currwrt frJbJro IrK¢m• from don•tloM •nd1•g•cI Total UhMNtrlct•d RMtrlct•d nd* fvnd• 2023 2023 Total fund• 2024 fund• 20 2023 •rKI g 29,444 20.444 30.275 39,275 tkn•tlon• •nd g1ft• r*Nb8tkn$ frcffi Sndivkdu¥18 Gift aid feclaim Grants rKelved 24,222 4.896 24,222 24,909 5,0 270 24.909 5.098 9.270 328 29.444 30.275 39,275 Income from charftabl• *¢tMII•# Unr•ffjtrl¢t•d R••trlct•d fund• funds 2024 T¢Xal UnrnNtrfct•d R•8tr1Gt•d luttd• fufftd# 2023 2023 Totsl 2024 2023 Charlt•ble actlvltl Sal88 and fe Fundrglskng events 259 12,120 259 12.120 2.695 2,065 2.895 2,485 12.379 12.379 4,760 400 5.180 -10- ST MARYS AND ST PETER'S scorrisH EPISCOPAL CHURCH NOTES TO THE FINANCIAL STATEIAENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 In¢om• from Iffiv••tm•nts Totsl fund• 2024 fund 2024 funds 2023 nd• 2023 2023 Rental incomo In￿ne from InVe￿rn•nts 8,810 B.810 2.181 1,941 4.122 2,414 1.4T7 3.891 10.5e8 12.507 11.024 1,4n 12.501 Exp•ndlthr• on rnl#lng fund• Uny••trkt•d Uftr•rtrlct•d fund¥ fund• 2023 Fundrnl8lng and publklty Other fundraiwng co8ts 8,870 881 11 ST MARYS AND ST PETER'S scorrisH EPISCOPAL CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Exp•ndlurn on charllablg •cll¥lU• F•Xh and Con¥nunlty worshlp •ctlvftl•J 2024 2024 Tol•l Falth and Communlty Y>r8hlp •ctlwftl6s 202$ 2023 Total Dlrect cmts 25.595 25.595 24.282 24.282 DeprecFstion and knpalnnent Dloc*Man Quota Imurance Heal and l&ht R•paS18 and mahknanc• Amar expon Oonjts'ons Sundry •xpwM Property Gosts Olhor Gharilablo expendhure 4.815 5,297 4.815 5297 e.228 7.167 6.041 431 324 448 1214 4.815 8,144 4.815 8,144 5.773 7,378 8,343 795 520 89 2,858 6,228 7,167 5,773 7,378 3.682 795 3.978 2,861 431 $20 18 71 2,858 1214 3,472 3,472 43.746 14.414 68.180 44,837 17,630 82.467 8h•rn of #upport and gov•rn•nG• ¢o•ts (•* not• 81 GovèrnarK• 1.000 14.414 69,080 45,837 17,830 83,467 Analy¥l$ by fund Unr8*riclwJ f4n Reslrf¢aed fund8 42.fKJ3 9.59 4.81S 51.e02 7.478 42,158 3,682 9,830 51,785 11,8B2 14.414 45,837 17,830 83,467 8upportco•l• 2023 lThJopwh#ent exAmknollon ch8r[tab￿ activ 920 12. ST MARYS AND ST PETER'S SCOThISH EPISCOPAL CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 N•t mov•m•nl In funds 2024 2023 Th8 net movomart m fiThbJs18 stated after dwWW(rye¢lll0￿). 4.815 4,815 10 Trwt•e8 Norvj of thè InMtee8 lor ary cl￿neCted th*n) rttelved ary renyjnerallcffl or ￿ne￿I& from the chartty du￿n9 the yèar. 11 Erykny••• The average M￿thlY nun*èr of empbyeej dLwing y*r w•& 2024 Numb•r 2023 Numb•r 2023 #nd ￿19 20.412 5.183 19,188 20.595 24,282 There no empb￿S who lamed in exc**• of£60.000. 12 P•n•lon co•1• Pe￿50n eunts fallkng du• vAthln OA• y••r". Other rec*iv*lo8 5.417 8.687 -14- ST MARYS AND ST PETER'S ScO￿lSH EPISCOPAL CHURCH NOTES TO THE FINANCIAL STATEMENTS (COPrnNUED) FOR THE YEAR ENDED 31 AUGUST 2024 18 c￿rr•￿t Ihbllnl 2023 Accruals and defefred IrKom• 3,180 19 R•tlr•n]•nt b•n•fit•cli•m D•fin•d conlrfbutlofi schom•8 Cwe to profft or k4s kn r•spe(* ofd•finwJ COrrtrfbuti￿ 8¢*w￿$ 5,183 Thg chartty operal¢s o defined contrfbubcfi pern'm •th•rr• fix all qL4lrfying Th• th achemè are held sep8rately from th050 of In an Irthp•TrJm •dmlra8ler•J fu￿1. Tho retheaed fvrKl$ of the churty conFxlse th• Wdod ￿L•r￿1 ol dcKWiC￿1 WKI grnrrt8 W on tru8t #ubieci lo rnndllh)n8 by donor8 • to lThf It*rf be used. At1 InGomlno Rtsou￿ S•pt•n4)•r •xp•nd•d 2023 Oaln• WKI AI 31 Augujt 2024 Fabrk furKI Benevol•nt lurKI Roof fund Heritabl• w¢p•ty fund Offi¢er fund Renewd fund Net zaro fund 63.820 1,018 (7711 5.274 80,175 1,018 174.474 3,204 4,923 4,982 14,81SI 189.659 3.545 252 {1,8V2) 242.403 1.941 17.478) 5,628 242,H2 Prnvl¢)u• y•ar: Incomlng Rmour 8•pt•mb•r •xp•nd•d 2022 G•ln• and At 31 August 2023 F*Al¢ fund Benevot•nt fund Roof fiJrKI Heritablo propwty fij￿1 53,235 1.729 (1,9511 (1201 (1,3081 (4,8151 53.820 1,018 179289 174,474 3,204 4.923 4,982 41 Renw•d fund Nat zero fund (3,4721 1181 242.410 10.877 (11,882) 242.453 -1s- ST MARYS AND ST PETER'S SCOThSH EPISCOPAL CHURCH NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 20 RMtrlct•d fun (Condnued) The sP￿￿e purposes fof whth the ftmds •re to to be awied are 88 foll F8brk fund.. G•n8ral repairs aThl maintenance rwe558ry at the chwth. 8enevd¢nt fund.. G6nefo1 char[ta￿e purFo8e8. 81 the di5Cfet*)n Of1￿ r￿lOr. Roof fund". Major repar wc*k to tho rr¥)l of tha churth. HeritoNe propBty fvnd.. Thg raetory and its deprn(aabM. new81 fuTrJ.' For m(>Jem medl8 tethmkngy in wor8hi). Net Zero Fund.. To inits"ats"ves urKler the SEC 2030 rf zwo ttfflltrn•nL 21 Unrn•trlGt•d fvnd• The Lnre￿￿16d ILmds ollhe th4rity comwkne thè ur*xpwvJed bd•rbW of ￿nakn& gr￿ %thiGh are not 8ubS8¢t lo Specffic ewdition8 ty (k￿r$ and grnrtor8 88 lo hthv th may bè wd. These Include d￿gnated lunds whlch h￿• boen ￿1 a8ld• out of unre8tr1(Aed funts by the tN8tee5 foi Specific FdXPOSa8. Incoffllng Ruou￿•S 8•pt•mb•r rnsourc•s •xpondod 2Q23 Galns and At 31 Augu•t 2024 (3gMr•l fiJnd• 78,831 180,472) 8,210 74,758 PrnvI0￿ year: Atl Incomlng R￿OUr¢•$ Bept•mb•r rn•ourcM •xp•ndad 2022 Gllns and At31 Augu•t 2023 Ggngral lund8 82,028 48.059 {62,e86) 1,210 76,631 22 Analyo1• of Mt •M•ts b•tw••n fvnd• Totsl fvftds 2024 fund• 2024 2024 At 31 Augu•l 2024: ProFaty. plant and eq￿prnent Investmènt8 Curr*)1880Ot&lISw￿IItbo¥) 169.657 8e.289 6,496 189,657 140.779 6,784 74,490 74.768 242,442 317.200 16- ST MARY8 AND ST PETER'S SCOThISH EPISCOPAL CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 22 An1￿15 01 n•t aA8•t# bo1￿&Th funds (C¢)nt1Tru￿1 fund• 2023 fvnd• 2023 2023 At 31 August 2023: Pryty. ffi ar¥J Investments Cwront aE8elW*)*tie8) 174,472 67,981 174,472 129,042 15,570 81,061 15.670 7e,631 242,453 318.084 R•latsd party tr•nMctlon• no d18ckn8•bl• rnlatsd p*ty tran￿G*¢th durhw ts year12023. NJn•>. 17-