REGISfERED COMPANY NUMBER: SC283086 (Scotland) REGisfERED CHARrrY NUMBER: 014858 Audited FinAneial Statements ror the Yegr Ended 31 December 2025 for r*llSSIO SCOTLAND MISSIO SCOTLAND Contents of the Fin&ncial St&t¢ments for the Year Ellded 31 December 2025 P4ge Report of the Trustees Report of the In(tependent Auditors 10 to 13 Statement of FIAaneixl Activities 14 Balanee Sbeet 15 Ca$h Flow Statement 16 Notes to the CA$h Flow Statement 17 Tr4otes to the FiRancial Statements 18 to 27 I￿sSIo SCOTL4ND Report of the Ti'u$tÈes for the Y￿r Ended 31 December 2025 The trustees wlio are also dirertots of the chaTtty for the purposes of the Companies A¢t 2006. present tl:eu' repoit with the fiThan¢ial staten]ents of the charity for die year ended 31 December 2025. The trllSt￿ b8ve adopted the provisions of Accollnting and Repo..ling by Charities." stste￿ent of Rec4)mtllellded p￿ctice applicable to Gh' as the PO￿tifical _Mis5ion Societies) o.- such other cbaritsble Romall Catbo]io Éiistitution{sl as ttie Directors may from time to time 8nd in their stsle di￿[ctiOn dete￿ine., c. The relief of poverty, suffertng and distress. d. For any other charitable purpose ill connertton wtth the Rnman Catholic religion. (c.f. Memorzndlltn 3.1) Significgnt aetSYilits Li llgsging witb Children Missio Scotl&id's ¢ngagemerLt with the Cathotic primary schools in tbe coullty eentres round a progr81)m]e called the Five Star Missio Scotland Schools initi2tiI'4 launched in 2022 to encourage deeper engagement with the Fope's d￿rItY for overseag ttnission. Sthools gain stars by cornpleting activities sucb ￿". Prayiog the Mission R05ary Fundraisittg Corlltni8sionillg Mission Chempions Stsgin(T missionary saints plajs Entering the Chrtstmas art c4Jmp¢titiorJ SCI￿01￿ achieving &1 five receive a Mi&4y Moo ￿￿COt and can progress to Bronzc. Silver, and Gold Flag awards through contmued participatioEi and fllttdraisiog. 43 sclwols were visited by the Gerard Gough. tbe ￿￿￿￿unIcation5 and education oificer, during whicn ha presented th vision of MIs5ionary c.hildre4 the Scorrith for the Pontifica] So¢iety of the Hol) CEuldhood. as a means of showing Solid￿'ity with children in other parts of the world. mgagement with P%ri3h The main en£a£emeit with Catholic paTish communities iu Scotlalld has its focus during Ocknber, a month dcdicated to awarcnes5 of thc tlli55ion&Tr worl£ of tbe Chjrch. The penultitijate Suoday in October is designated LE Mission Sunday, which is celebrated in every parish in es'ery ￿￿￿trV in the wv]Id. It Oll that Sunday that a sp¢cJal collection is taken up forthe Cburcb in ￿lsSIon territori&s whi¢h is tkne of incomc forthe Society of the Propagation of the FaittL AppeaIs are made in a sm&11 nutnber o: pari&ieS for the Sotiety of St Peter the Apostle which fi]nds the ed￿￿tion of seminari2lls alld nowces fronj mis>iOll COU]JtrtknS. Public b¢nefJt MissiD ScotIand constitutes a publi¢ benefit as defined by FRS 102. Page I MISSIO SCOTLAND Repoit of the Trnstees for the Yexr Ei nded 31 December 2025 STUTEGIC RKPORT Acliievements And performArtce Thc activities of the CILarity haye three functions'.- l. The AnitDation of the ￿CjnbtrS of the Catholic Church in Scotland parti¢utarly in relatio￿ to thc Church's mi5sion8ry duty. 2. The Collection of fi￿d2 for the support of the Churth's nllssioJJary t￿le8vOurs. 3. The fosterillg of prayer for the work of the Church and for those in need or distress. Th¢s¢ functiotJ5 are Garried out iu Ielation to the specific sectors of the Churth's life entrusted to the four societies. A, Soeiety for the PropagAtion of the Faitlj. The irjissioii £JJtrusttd to this Society llja), briefly be $tated as, to foster itrterest in universal evangelisation among all sectors of tlie People of God, and to promote Spiritu￿ alld Jnateriat aid amoJJg lotaj Churdies.The prir.¢ipal ￿tA￿S of achieving tbi5 tail i% throllgh the direction of the paro¢hiaI activities during the inonth of October and in i)articular on the peniiliin)ate Sund8y of that month ktM)wn as Mission Suoday.The Society supplied ScriptL]ra] and Liturgic8J resou￿¢$ to ¢v¢ry CLihDlir Par(sh in SGotlalld as well to other religious iustitlrtions. Achievement atld pei'forllLaDce Fuuds donated in 2025 totalled £136,=48. The fiu]ds raised in 2025 will b¢ distributed in 2026 from thr grdnt applications approved by the Superior Couneii IJJ Nla}'_ The assistance given for prOj￿ts aDd support during 2025 is refle¢t¢d in the following financia] statetnents. Fullds rdised were selltto projects in Bangladesh alld Indonesia. These itscluded the followillg.. Bangl8desh: Subsidy io help the Diocese ofRajshahi.' £20,673. Subsidy to help the Dio¢oq¢ of Sylhet and sujport of catcchi%ts= £36,192. Extension of Sm￿4 ￿nvent at Inkbipur. £12,589. Construction of a chapcl with a mllltipurpose hall at Nihar Punjee UDder Sree]nat]8aI parish- £14,162. Construction of a chapel at Nunchora Punjet under Lokhipur parish.. £19.670. IDdonesis Subsidy to help tlie DioG¢se of'fanjuDgkarang.' £981. Other: Fees for gIlld￿ltS in Romatt colleges.. £23.589. Sccretariat costs= £8,49 B. Society of St. Peier the AposdL Thig tiiiaoct£ the Education of j'oung traintng for the priesthood aod the formation of young W0￿Cn who havc entsred religious life. Funds come from appeals in pari51Le> it) Scottatld but dLe Jn&jority of money i5 given by illdEvidual donors alld groups. AelJiev¢ment gnd perfoi'mance 2025 the iotat rullds dollated all￿￿￿trd to £31,465. This was all donated to St Pau]'s Major Semillary, I,'ort Portal, Uganda. C. Society of the Holy Childhood. In S¢otlahld th¢ Society of Missionary Children is better knosyn &$ the Holy ￿[1d￿l)0d iod the fvnds for its work are rajsed by the chii1 their Societyr Irreztlv. For example, one child in 37 dies before tbeir fiftli birthday. 13 Per cent of Ghiidren are out of school ￿ld 26 per cent a￿ eogaged in child labour. One in three chilthrll i Bolivia suffer from m￿n￿[ritIOn. with 16 per ce4lt of those sutTering s￿￿tIng result. Approximately 20 per cent of girls are married before the age of 18 and in some areas 50 per cent of girls under the age of 16 are pregllallt. Pollutioll in the country call ￿s0 have lorg-tenn consequences for children's hcalth and we116eing. Hedth issues, however, are wt always ès visible. but in Oruro. while beinE shown arollnd the St Jolio Paul LT Clini¢. the Sight and sounds of & nine-s'ear-jld boy struggling for breath ill one of the treatment rooms. highlighted those rlledioal needs lli a very stark mannei.. Page 3 MLSSIO SCOTLAND Report of the Trust¢es (or the Year ￿￿ded 31 December 2025 Mercifully. Missio Scodand has been able tr> pmvide some &%sistance to the ¢litll¢ children SUff￿l￿g fr￿)) respiratory illnesses by purchasing mediciDes to trrAt SI￿ 8]Im￿ts. Women's wdlbeing The impact that Missio Scotland will tnakc via its suJport for heatth&qre pwje¢ts iti Bolivi4 bowEver. wonl simply iestsicted to cliildren. but will ￿80 sllpport the oeeds of women thert too. Missio Scotlalld is supporting projects that will greatly benefit women's he81th ill the dioecse. Not Only bale funds been provided for horjnone rtplacemellt therapy treaitllents, but a br￿d new ultr&sound machine has been purchased for the clillic too. Irinancial rewiew pl￿t1paI fullding sour¢e8 The prin¢ipaI fur.ding saurces of the ¢harity are the chU￿h membership. their friends glld the parents, teachers and pupils of Catiolic schools. In an erd where many dem9thd% were n￿de on the geoen)sity of the Scots people, Missio can be grateful for the 5UPPOrt of the c￿l￿Ch members attd their readiness to a55iSt the Churcb in its outreL-h, both spirithal alld ￿￿terial. Investment polity The Chtrity bolds all Its fiu)ds on short-tEm] d¢p051t wtth its bankets. Rese￿eS policy Th¢ oveTaJl intention of the Trustees is to dIStrib￿C as niuch of the mollies raised as possible. However the Trllstees are also aware of the need for the ctr.arity to hai-e frtt reserves in order that it fi]nction effectively and meet it5 day to day oblÈgations as well 8s have monies itl reseTre to rneet uDforeseeD ceDIttL1tm¢its aEd emergencies. The Trustees deem that the Icwel of free r¢5crv¢s i.e those ut]restr1c￿d fuod8 not invested in tan￿ble fixed ￿sets, designated frji specific PLifposes or otheiwise committ￿[ should be approxi[[￿ty 9 months expenth"tsre. Detailed fillAncig1 review Expenditt￿¢ totalled £414,176 in thc yw cotnpared to £484,979 iti 2024. ofthis £210,805 {2024 - £240,93S) was for gr￿1£ distributed tt> ￿l&Sloj]ary dioeeses. Thes¢ gtants dre transtnitted to their recipiejjts throu￿ the Papal Nullciatuirs of the rsceiving countrics. £13,065 was grauttd to special projects in the yeat. liiancial position The baknce sheet shows tota] funds of£482.209 (2024 £4&f,009). 'Ibe charity's policy is to distribute the bulk of its reserv&s 2nnua]ly. The recipients of its dtstributions are agreed by national (tire¢tors of the worldwide Pontifieal Missioo Socieiies alld Tatified by the clwitys frn5tres. r,unds totallillg £2i8,502 {2024- £23",900) have been designated for tIJe distributiou to ]nissionary dioceses in the coming year and for tilt fut]dillg of ￿Ociated thitti$trativ¢ support. Funds tolauing £129,37412024- £13 1,970) have b¢¢n 5¢13side ￿ a tangible £xed assets fimds to represent tlie net book value of the charity's tangi61¢ fixed asscts wbicb are e&sentipJ to th¢ day-to-day of the cl]arity aJd ￿ su¢h their value should not be regarded as funds that would be Tealisable. Inclllded io totaI fullds are ￿eStrICted fi]nds totalliDg £1.451 (2024- £14,156). These mollies havc cither been ￿Sed for, Id their use reslriGted to sp¢cifjc pi¥rp)w or they eomprise don8tson5 subject to donor-itnposed conditions. Full details of tbcse restricted fi]nds can be fou1￿ in tstste 17 to the accounts. Funds available to sup]x>rt the daY-t￿￿Y woyk of the oharity are shovm on the balanc£ shect &5 general funds and totsl £84.983. The Charity no contitigeTrt IKabilities. Page 4 MI&SIO SCOTLAND Report of thè Ti'ustees ror the YeAr Ended 31 DÈtember 2025 ST114TEGIC REPORT Future plsJJ$ Coordination of World MissioM Sunday The Pope entriists Missio to coordjnate the Celebration of World fvtission Sunday wbich is ctlebrated all OVEr the world on tbe penultimate sunday ofo¢tober. Dop.ations knollec*d on the dav 5JEPOrt the work of snissiciiaries the young churches as they build schools, proi'ide treatthcere and sbare faiÉi oftert in diificuit alld danEerous ¢ircurnsrances, so that all may know God's love and liye a life of d[￿￿￿ty. The -knrity will ton(inue to en¢ourage eTrery Catholic parish and tonimunity ill SGOtIarÈd to parti¢ipate ID World fv1i55ion Sunda) through their prayers and donations to tht work of the overseas mission of th¢ thurch. Ivorid MissioD Day 2026 Tlie day, wllich will be ¢elebr&ted on 0￿ber 18, ?026 wiu also cem￿tJ￿0rète the 100 years of its institlltion, established byPope Plus XI a,. the propM)sal of the Polltificai Society for L'ie Propagation of the Faith. The motto Gh05cn by Pope Leo XIV "ODe in Chtisl UDitcd in the mission" reC￿lS tN¢ spirit of his own pontificat motto, 'In IIID uno J￿llT￿ and seeks to w)ders¢ore the uJity' of the faittjthl in fath, foullded on Chrises cDnununion Mith the Father, as tbe basis of the Church's utliversai evdD8eIiziog mission. Th[5 Day will be "a privileged oc￿]￿n in the entire Chutch ulltt£s in prayer for thc ttLissionarie8 and for the frthitfulnc&s of their apostolic IwTk.' Mission and education The chatity will COJLtiDue to develop educatioll￿ tUi55ion-focused J]J2terials foi s¢b(Kbls and nake efforts for thest to be MO￿ widely available. STRucfuRE, GOVERFIANCL AND MANAGETrIETr Governing document The charit) is controlled by its Eovertjing do¢umeni a deed of znd wn5titutes a limited company, limited by guar￿tee, as defjned by the Cotnpallies Act 2006. The ci>mpany w&q estabtished under a Memorandum of A%sociation which estsblished the objectives and powers of the charitable Co￿paTLY and is controlled by its governiDg documellL its Artides of Association. Recruitinent alld gppointmeot of directojs and national ctsllntil Directors i tenns of Articles of AssoGiatior4 the directors of the eoJDpaDy eJe the Roman Catholic Ar¢hbisbop of St. Athews and Edinburgh- The Roman Catholi¢ Ar¢hbishop of GI￿g0W a[￿ fhe bishop wtth rcsponsibil:'ly for mission appoiiited by the Collference of Bishops of Scotland. "In addition. the board of directors may c￿opt tell other persons ts) bc directors from tI￿e to time wljo tjeed not be ]ne]Dbcrs of the C4Mip3ny, but olle of wlM)m is approved by the C0ngTc￿tiQll for the Ewgelisation of Peoplcs &% beingthe Natio]￿ Dir&Xor." (¢.f ArL 30) lTre othei. directors Da￿ed alM)ve, h2ve specifi¢ duties regarding the illdividual Societies, the int2rests of which arc served by tlie clJariLy. NAtion&l Couneil The bishops of Scotidnd each appoiut a representative to Missio Scotland for their dioceses. These ttpresentatives form the NationaI Council of Missio Seotland alld meet twice allllually &s & n￿0( (x>urse alld otherwise as necessary. Opcr8tiiJn41 managernent I'he activities t>f the Eotnpany are supervised by the NatiollaI Dir¢clor and his colleagues. WI￿ represent the inter¢sts of the three fundraisir.g societies, {.4PF, SPA Missionary Childreo) Page 5 MISSIO SCOTLAND Repoi'¢ of the Trustees for the Y￿r Ei nded 31 Deeember 21125 STRUCTURE, GOVKRNANCE .4Tr41) VJANAGEMKNT Induttion ajid trniThillg of management Those co-opied for the Jnan2gemer.t of the d2arity are 5ed for re-appoirfmetxt at the forthcoming Atlnual General Meeting. Report of the L"LStee4 iocorwrdtillg a stratcgic retK)rt, approved by ordei of tbe board of trustees, as the Company dir¢¢tors, on 16 Jun¢ 2026 aud sigt)ed oll the ooard's behalf by: Most Rev. Iko WdLian) Cushley- Tnjstee Page 9 Report of the Independent Auditors to tht Trustees and Member5 of Missio ScotlADd Opiiiio We have aiidited th= fiD2ncial stateThieiLfs of Missio Scotland {the '¢huitable cO￿pan5'S for th.e year ¢Iidcd 31 December 2025 which comprise the Statement of FinaD¢1￿ Activities, the Bajallce She4 the Cash Flow Statement aiid notes to the financial staKTllents. including a sunllnary of signii:c2t] accoutrting polici¢s. The financial iEporting framewo￿ tI]at h&% been applied in their prepardtion is applicab'e law and UDited Kingdom Accouiting StLidards nit¢d Kingdom Geneizlly Accepted Accoulltillg Praetiee), incl￿ding FiJMi¢ial RepDrtillg Standard 102 The Firwicial Reporting Stsidard applicable in the UK and Republi¢ of IrelaDd'. In our opinioll tthe fmaneiA] statenients.. give a true and [￿r view of the state of the char.table ccrrtpan)Js affa(rs as at 31 December fj02f and of its incorniug resources and application of x'esour¢e& in¢luding its ir.Lone *Jd expenditure, for tht ye8r Lher ended; have been piDperly prepared in accordance witb. United Kingdom Generally Accepted Accountillg Prac'kice, including Financial Reportino Standard 102 Th¢ Fllt aTLcial Reportitlg Swidard appIl￿ble in the UK &id Republic of Irelalld have been prepared in a¢¢ordan¢e Mith Ihe rtqULretlleDts of the Conpanies A¢t 2006, the char.ties and Trustee Investsntnt IScotla]Jd) Act 2005 and Regul￿10￿ 8 0".the Charities Ac¢i)ullts (Scotland) ReguIations 2006. Bg$i8 f¢)i' opinion We condLiCted our audit in aceordallce with Interr.ationaJ Stattdards on Auditing IUK) (ISAS (UK)) and applicable law. Oui. responsibili1se5 under those standar& are fil￿.er descriied in the Auditors, responsibilitie5 for the audit of the financial statemenTS section of our report. Il'e are illdepetldellt of the cl?aritable compa2y in ac£ordance ￿'1th ilie ethical requireiuents d)at are rdevant to our audit of the financial staiements in Lie UK. Èncluding the FRC'S Ethical Star.dard, and we have fulfilled eui" other eth¢aJ re$￿jE$ibILitieS ÉD accord0￿ce with these requirements. We b¢li¢v¢ that th¢ audit cvidence w6 have obtained is sufficient and appropriate to prtsvide a b￿1% for our opituon. Conclusions relgtxng to going concern In auditing the f￿anGla1 staten]ellts, we bave conclllded th* theth￿. use of the going concern basis of ￿CoUnting in the preparatiott of the fjnancial statemenis is appropriate. Based on the work we bave ￿rforMe￿ we P.avc llot ideutified any n￿terIal un￿rtaIntIeS relatitsg to eveJ)ts or condition5 that, individually or collectivelj, may cast Si￿)Ificall( do.Jbt on the cbaritsble comp9￿Y 5 ability to conti￿le as a going concern Cor a ￿rIOd of at least twElve rllonihs from when the f￿aDcial statements are 2uthorised for issue. Our respotjsibdities and the responsibiiits48 of the tntstecs with respect to going ￿ncern are de5eribcd in the relevant se¢tion5 of this report. Other inforrnfition The tn]stees air r¢sponsibl¢ for the other infoT]llfttion. The other information ￿mpriSeS the infomation illcludcd in the A[￿Ual Repor¢ other than th¢ financia] S¢atrmertts and our Report of the Indepellde￿t Auditors thereon. Our opinion on the f￿ancIal st2tements does not cover the other iDforniation an¢ ex¢ept to the ¢xttnt othtrwise cxplicitIv stated An our reporL we do not expre&% aDy form tsf assurant¢ ¢onclusionthercon. In Goj￿eCtion with our audit of the f0￿ClaI ststements, our woJLsibility is to read the other infonnation and, in doing SO, LOll5ider whether the other illforD]ation is mater:ail}' inconsistent with the fittan¢ial stateinejits or our knowledge obtained in the aiidit or otherwryst appears to be mateiially tni&ststed. If we identify such inatsriaj inconsistencies or appare￿l materiat Misslatc￿Cnts, we are requirtd to deternjine whether this give5 tiSe to a material ￿l5state￿ellt LD the fillallcial ststements thejnselves. Lf, basd on the work we have performe￿ we conclude thai there is a mat¢ri misstatefftent of this other iT￿Ormation, we are required to rewrt th&i fa¢t. We have llotlLillg to report in this regard. Opillions on other matteTS pr¢s¢ribed bv the compa￿1￿ Act 2006 In our opinjoii. ba$ed OD the work L￿dertakell in the course of tb_e audiL the infoiTration given ill tht Report of th- I"rustees for fill2Dcial year for which the finan¢i&i statements are prepgred its consistent with the ￿nancial statemejits. and the Report of the Trustees has been prepared in accorda￿e with applicable lega] requirements. Page 10 Rtpoit of the Indepelldent Auditor5 to tbe Trustees ￿nd Member8 of Missio ScotIa￿d MAttets wbicli we are reqllired to I'eport by exception In the light of tr.e knowledge and understaJ]ding o¥the cbaTitable co]npauy a￿d its environment obtsined in the cowv of tkne audit, we have Dot identifLed material misstttements tn the Re￿rt of the Trn5tets. We h2ve llothiDg to ￿port in rcspect of the following mattet3 whety the Companies Act 2006 and the Ctwitie5 Accounts {S¢otlandl R¢guiations 2006 (as amended) ￿qUireS u5 to reportto you i( jll OL- OPilliOiI'. adequate and proper accoullting records have not been kept or retums adeqJate for our audit have not been i'eccived from branches not visited bs US. 01 the financial staiements are not in agreement with the attoLning Tetords at]d returlls- or Certain disclosures of trustees, remuneratioll Specified by law are not n)ade' or we have not received all the inf0M￿tIOn 8nd explanations we require for our audit. Responsibilities of trnstee5 As explailled inore fjllly in the Statement of Tru5tees' Responsibilities, the trustecs arr re5wn5ible for t4e PTeparation of th¢ fiiYdll¢ial stateLnents and for being satisfied that the)-' give a true and fair view, and for such irternal coiJtrol as the trustees determine is necess&ry to enable the preparation of financial statements that are free frotn rtthial rnis5tatemenL whether dut io fraad or error. tn preparing tbe fillLIGia] statemellts: the knstees are responsible for o&sessiJg the ¢h#ritablt companj's ability to continiie as a going conrem. disc105itLg. appltcaEle. D]atter5 l'tlated to 80ing conc￿￿ and using the going concern basis of aceounting iinle￿¢181 ststements is [￿ted on the FinAn¢iai Rcporting Counoil's websiLt at wTrw.frc.OlE.llklouditorsresponsibilibes. This des¢riyLion forn￿ part of our Report of the Lndependent Allditers. Page 12 R¢port of the Independent Auditors to thÈ Trwtees alld MeJnbetT of Missio Scotl%nd Use of OUT Tepoi* This report is made solely to the clLarÉtable company's member4 ￿ a body, in accordance witb Chapter 3 of Part 16 of the Coiiiparllts Act 2006, and to tr.e cbaritab-e comp2ny's trustee4 as a body) in acc4)rdallce witii Regulation 10 of the Charities Accounts {Scotlandl Regulatiolls 2006. 0￿. audit work IKS been llndenak¢n so that we might state to the ch￿Itable Co￿panY'S members and the trL5tees t￿.0&e matters are required to state to then ia an auditor5, rcpoit and for no othei. pJrpose. To tbe fullest extent perjnitted by law. we do not accept o.- assume responsibility to anyone other th￿1 the charitable compatty and the charit£ble ccmpallvs JnembeiE as a boay. for ow. audit WDrk, for this ￿eport or for the opiwons we haye fom]ed. lain Bollomy entor StstuA>rJ' Auditor) for ￿ld tsn behalf of WDM Associates {StrtutJry Auditors) Eligible to act as w auditor in tern￿ of Section 1212 of the Companies Act2006 Oakfield Hoiise 378 Brandon Street Motherwell iiXA 16 June 2026 Page 13 MISSIO SCWLAISU) ststejnent of FAnanelal Activities Ilncorpoi'Ating ￿l(0￿}e Expellditure Account) for the Year Ended 31 December 2025 2Q25 Total fvlld5 2Q24 Total filiids Un￿￿triL*¢￿ fi￿dS Restricted f￿ld5 Notes INCOME AND KLYDOWP*tENTS FROM Donations and ]eg￿LeS 424.341 6235 430,576 446,363 Investment iE]come 1,800 1,800 1,800 Total 426,141 6,235 432,376 448.163 EXPENDITURE ON R8ising funds 40.489 40,489 37,085 Charitsble Attl￿ti£l Char&table activities 354.747 18,940 373,687 447,894 Total 395.236 18,940 414,l76 484,979 NET INCOIKEI(EXPENDrruRE) 30.905 (12.705) 18,200 {36,8161 RECOIYCILT.4TION OF FUYDS Total funds brought forwvd 449,853 14.156 464.009 500.825 TOTAL FUNDS CARRtED FORWAIU) 480.758 1.451 482.209 404,009 The J￿teS fomi part of thcse fjjjatxciai statements Page 14 MISSIO scufLAfiD Balance Sheet 31 December 2025 2025 2024 Notes FIXED ASSETS TaTig&ble assets 12 129,374 131.970 CinUiKNT ASSKTS Debtors Cash at bank alld in ha￿d 13 32,939 304,641 348,854 365.093 337,580 CREDITORS A]noullts fatling due within one ye4r 14 {12.258) {5,541) NET CURRENT ￿ETs 351835 332,039 TOTAL ASSETS ￿Ss CttliRETr4ry LIABJLITIES 482,209 464,009 NET ASSETS 482,209 464,009 17 UnrestriGted fun(ts: General fi￿d Tangible fixed assets fi]Dd Desigllated Pl￿dS Special Projtcts 84.983 129,374 258,502 7,899 84,983 13 1,970 232,900 480,758 449,853 ReslYi¢ted funds.. Stipend% Father Veasey Mission Projeci 902 549 3,153 11,003 1,451 14,156 TOTAL FUNDS 487,209 464,009 The financial 5tatcmct]ts were approved by the Board of T￿￿eS and authorised for issue on 16 June 2026 and were signed on its bdulf by.. LJ IJ Most Rev. Leo William Cush]ey- Tr￿￿tte The notes fonn part ofthese fADattci21 statements Page 15 MtSSlO SCOTLAND CAsb Flow St2tetnÈttt for tlie Year fi nded 31 December 2025 2025 2024 Notes Cash flows from operating Activities Cash generated from operattons 47.518 (54,434) Net cash provided byllllsed in) operatÉllg a¢ttvrties 47518 (54.434) Cash flow8 from investing actiTrryties Purchase of tanbrble fLYed asgetS (3 J05) Net cash (used inllprovided by investing activities {3,305) Cbange in cash and cash equivAlents in the rcpoi*lrtg period Casb and eash equiTraltnts at the begTrnDing of the reporting period 44,213 (54,434) 304.641 359,075 Cash and eAsh equivalents At the end or the repoiting period 348,854 304,641 The notes form part of these fina￿)81 statetllents Page 16 MISSIO sCOTLA￿TI Not4 to the CAsh Flow State]llent foi. the Yegr Enrfed 31 Decembei- 2025 RECONCILLITION ofi NET tNCOhlLIIEXPENDrruRE) TO NET CASH FLOW FROM OPKRATING ACTIVITIES 2025 2024 Net iucomel(eIpendtture) for the T¢POrting period (as pertlje St#tÈrykèni of Actii'itie51 Adjustsllellts for: DepJ'e¢iation charges DeGre￿I(￿ncredSe) io debtors lttGrea5el(deurase) in creditors 18200 (36,816) 5,901 16,700 6,717 5,214 (16,524) 16.308) Net ea5h provided byl{used iu) operations 47,518 {54,4341 ALYALYSIS OF C￿￿NCES tN NET FUfiDS At 1.125 Cash flow At31.12.25 Net eAsh Cash at ballk a￿d iti hand 304,641 44,213 348,854 304.641 44,213 348.854 Totsl 304,041 44.213 348,854 The notes fomi pth of these fitRncial statements Page 17 MISSIO SCOTL4fiD Notes to the Flllkntixl Statements for the Year Ended 31 Decejnber 2(k25 ACCOUNTING POLICIES Bssis of preparing the finaThcial Statements The fJnan¢ial gtstements of the ehai'iTable cornpanyj whÉch is a public benefjt entity under FRS 102, I￿¢ been prepared it) }￿rdance with the Charitie£ SORP (FRS 1021 '.4ccouuting and Reporting by Chatities.. Statement of Recommended Pjxtt.. ce applicable tc -harities prepariDg their accounts in aCCord8￿ce with the Fin2ncial Reporting Standard appli¢abl¢ in the LX and Republ t of Ireland (FRS 1021 (effutive l January 2019),, Fiuallcial Rcportillg Standard 102 The Fillanch￿ Reporting Standard appli<*ble ill the Uk ana Republic of Ireland, and th¢ Companies Act 2006. The fInan￿la1 statements liave been prepared uuder the hL5toricai e05t convartion. Income All incO￿t is recogniscd in the Statement efFtp.aD¢iai Adisryties once the ¢haTity has entidement to the flmds, it is probable that the income wiu be received alld the amount ¢aD lle Elleasured reliably.Tlitr follomryng specifiG policies are &pplied to parti¢uiar ¢atetsorics of tncome.. (9) Donations Donations are illch￿ed in the year in whid) they are recciyable and the amount t￿) be me&sured reliably. Ib) Legacies Ltgacie5 al'e included once the charity has been advised by the personal representstive of an £qt&te tI￿t payment will be made and tile atnount involved can be quanufIed. (e) interest receivgble Interest on ￿llds held on depos:t is included whell receivable a￿d the amount can be measured reliably by the ¢barity.' this 15 nonnally upon noiificatiots of the interc5t paid or pa)7ble by the bank. Expenditure Liabilities are r¢Gognised ￿ expendithre as soort as the￿ is a legal or consthjctive abligatlDn ￿ll￿nitting the charity to that expenth"*.ure, it is probable that a tr&isfer of economic benefiis H'ill be requred in settlernBnt and the amount of the obligation can be me&sured reliably. Expenditure is accounted for on au a¢¢Tuals basis and has been c1&8sified under headings that aggreoate atl c05t related to the category. Where costs be directly attributed to ￿rtiCUlar beadings they bave b- -en a]l(]eaJed th activities ort a basis c4)nsi5¢ent with the use of resources. ExpenGiture includes atly VAI" which callnot be lully recovered and is reported as part of thc expenditur¢ to whiGh it rlates. Grants payable represent tbe subsidies t)Jade in the year Ik)natioDs couetted in the previous yeaT. GJ?llts offered subject to cortditions Hthich have not be￿ met at thr year end date are noted as a Commitment but not ac¢N¢d as expcnditure. Txjagible fixed %ssets Depr=ciation is provided at the following athiua] rate5 order to off eath asset over its estimated useful Freehold property Fixtures at]d fittillgs comp￿ter equipmcnt 20h on cost o r¥￿ile1￿8 ba]aDce 25Q/o Oll COSI raxation The charity is excmpt from ¢orporation tax on tts charitable activiti&s. Fund ac¢ounting Unrestricted general ti]nds are fimds which are available for in accordance with the statutes, at the discretioii of th¢ trustre6 in fi]rtheraDce of the £￿traI objectives of the charity and ￿lI1¢h have not been designated for other purposes. Designated fjJnds are unrestricted futtds of the charity which the tIl￿e¢S have decided at their discretioll to set aside for a particular purpose. Page 18 ontillued... MISSIO SCOTLAND Notes to the Finalleial StsteJnents- continlled foi. the Year Ended 31 December 2025 ACCOUN]ING POLICIES- continued riund accounting Restricted f￿)d$ are funds whi¢h 8re to be use<[ ac￿rdanCe with specific r&qtrictioos imwsed by donors. Fwther explanatiOJL of the nature 2nd purpose of ea¢h fvlld is inGluded the notes to the fman¢ial state]ncnts. Foretgn turreDcie8 Assets alld liabilities in foreign cun*n¢ies are Itallslated itrto sterEin8 at the rates of exchangt wling at the balance sheet date. Tr2u5aiiorJs foreign currellcies are tr2tJsla*d into stetlillg atthe rate of exchange R]ling at the date of bw