REGISTERED CHARITY NUMBER: SC016741
REPORT OF THE TRUSTEES Af4D
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
FOR
SISTERS OF ST. PETER CLAVER (SCOTLAND)
M¢Daid & Partner5
Stanley House
69ni Hamilton Road
Motherwell
Lanarkshire
MLI 3DG

SISTERS OF ST. PETER CLAVER (SCOTLAND)
COTrITENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEvfEMBER 202S
Page
Report of the Trustee5
I to 2
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Finaneial Statemtnts
Detailed SIAtement of Financial Activities
12

SISTERS OF ST. PETER CLAVER (SCOTLAND)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 SEPTEMBER 2025
The ttustees present their report with the fmancial statements of the charity for the year ended 30 September 2025. The
trustee5 have adopted the provision5 of Accounting and Reporting by Charities: Statement of Recornmended Practice
applicable to charities preparing their accounts in accordance with the Fitwicial Reporting Standard applicable in the
UK and Republic of Ireland (FRS 102) {effective l January 2019).
OBJECTIVES AND AcfiviTIES
ObJeetives and aetivities
The Sisters ot St. Peter Claver (Scotland) is a religious missionary congregation estsblished in Scotland for assisting the
training missionaries, providing material and money for foreign missions 2nd collecting & distributing monies for relief
of poverty and disease. The congregation is constituted of r¢ligious women who are not an en¢105ed order, but live in
the cornmw)ity and work in Scotland for the furtherance of purposes following :"
To aid the most ne¢dy and abandoned mis5ion5 from afar, especially those in Afric￿ by obtaining for them through
personal contacts and the press. the necessary means for the fiutherance and preservation of the Roman Catholic Faith.
To edit and publish magazines and pamphlets about the missions in various languages.
To organise conferences, meetings, retreats etc for those interested in their work.
To coll￿t donations for the missions, and establish and direct particular projects on their behalf, as for example the
works of the Seminarians and catechists. the press and others similar.
To make church vestments and altar linens etc.
To erect and manage press centres to provide books. magazines and newspapers for the propagation and deepening of
the Rtslnan Catholi¢ faith in mission territorie5.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
During the year the charity paid £24,029 to missions {2024 £39,251>. The charity also produced a magazine called Echo
showing the missionary work being carried out in Africa and other continenls. They were distributed to subscribers of
the rnagazine. The charity a150 15sued a calendar during the year. The magazine and calendar are di5tribut¢d to prornote
th¢ need5 (Trf the rni55ions.
FINANCIAL REVIEW
Prlneipal fundSng so￿ree$
Th¢ charity's Core fundiDg is generated from donacions and magazine income.
Donations are received from ihe congregation when perfomiing a service mass in the chapel. There are also occasions
when people doDat¢ Part of their ¢state towards the charity. During the year £0 (2024 £200) was bequ¢athed to the
charity.
The charity also produces a magazine which provid￿ inforniation regarding the rni5sions th¢y are supporting in Afriea
and other deprived areas. Donations are received from the recipients of the magazine and are utilised in giving
donations to the missions in Afrita and other deprived areas.
Reserves policy
The General Fund represents the llnrestricted funds arising from past operating results. It also represents the free
res¢rv¢s of the charity. The tru5tee5 have ¢xarnined the requirement to rnaintain free reserves and concluded that the
most appropriate level is around 4 months of resources expended which would equate to £19.845. At the 30 September
2025 the charity had free reserves of £171,013 (2024 £163,133).
STRUCTURE. COVERNANCE AND MANAGEMENT
Governing doeument
The Sisters of St. Peter Claver (Scotland) is a religious missionary congregation estsblished in Scotland. The
congr¢gatiOn 15 ¢0nstitut¢d of religious wornen who are T)Ot an en¢losed order, but live in the cornmunity and work in
Scotland for the furtherance of the charity's pU￿oses.
Recruitment and appointment of new trustees
Trustees are appointed when they receive a letter from Rome confirniing that they are to take over a ¢erfain ¢ommunity.
Th¢re is 8 hand over period with existing trustees in which the new trustees learn what 15 involved in their role.
Page I

SISTERS OF ST. PETER CLAVER (SCOTLAND)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 SEPTEMBER 2025
REFERENCE AND ADMINISTILITIVE DETAILS
Registered Charity nurnber
SC016741
Prlncipal addres5
57 Motherwell Road
Bellshill
North Lanarkshire
ML4 2JA
Trustees
Sister B C Kutt]Trkattil
Sister E Felcia
Independent Examiner
Maureen O'Donnell (FCCA)
McDaid & Partners
Stanley House
69171 Hamilton Road
Motherwell
Lanarkshire
MLI 3DG
Approved by order of the board of trustees on ..........
l.b..K2.L.................
and signed on its b¢half by.
Sister E Felcia- Trustee
Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
SISTERS OF ST. PETER CLAVER (SCOTLAND)
I report on th¢ ae¢ounls for the year ended 30 September 2025 set oui on pages four to eleven.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the ternis of the Charities
and Trustee Investment (Scotland) Act 2005 and the Charities A¢oounts {S¢otland) Regulations 2006 (as amended). The
charity's tNstees consider that the audit requir¢ment of Regulation 10(IKa) to (c) of the Accounts Regulations doe5 not
apply. It ss my responsibility to examine the accounts as required und¢r Section 44(1)(c) of the Act and to state whether
particular matters have come to my attention.
Basis of the indep¢nd¢nl examiner's report
My examination was catTied out in accordance with Regulation I l of the Charitie5 A￿OUnts (Scotland) Regulations
2006. An examination includes a revi¢w of the accounting records kep( by the chariry and a eomparis(>n of the a¢¢ounts
presented with th05¢ records. It also includes consideration of any unusual items or disclosures in the accounts. and
se¢king explanations from you as tnjstees concerning any such matter5. 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 a¢¢ounts.
Independent exAminer's $tstement
In connection with my examination, no matter has come to my att¢ntion-
(l) which gives me rea50nabl¢ cause to believe that, in any material respect. the requirements
to keep accounting records in accordance with S¢¢lion 44(1)(a) of the 2005 Act and Regulation 4 of the 2006
Accounts R¢gulations' and
to prepare accounts which accord with the aecounting re¢oTd5 and to comply with Regulation 8 of the 2006
Accounts Regulations
hav¢ not been met. or
(2) to which, in my opinion. attention should be drawn in order to enable a proper understanding of the a¢¢ounts to be
rea¢he(L
Maureen O'Donnell {FCCA)
The Association of Chartered Certified Accountants
McDaid & Partners
Stanley House
69171 Hamilton Road
Motherwell
Lanarkshire
MLI 3DG
Date..
Page 3

SISTERS OF ST. PETER CLAVER (SCOTLAND)
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2025
30.9.25
Unrestrict¢d
funds
30.9.24
Total
fimds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
69.911
72,365
Charitable gctivities
Charitable activities
4.974
5.951
Investment income
700
Total
74,885
79,016
EXPENDITURE ON
Ch8rit8ble #ctlvitles
Magazine activities
Charitable activities
Governance costs
7,446
59,151
11,911
68.994
840
Other
8,216
Total
67,437
89,961
Net gainsl(losses) on investments
(2.862)
NET INCOMEI(EXP£NDITURE)
7,448
(13,807)
RECONCILIATION OF FUNDS
Total funds brougbi fonvard
331254
345,061
TOTAL FUNDS CARRIED FORWARD
338,702
33 1,254
The not¢5 forrn part of these fjnancial statements
Page 4

SISTERS OF ST. PETER CLAVER (SCOTLAND)
BALANCE SHEET
30 SEPTEMBER 2025
30.9.25
Unrestricted
fi￿d$
30.9.24
Total
fund5
Notes
FIXED ASSETS
Tangible assets
167,689
168.121
CURRENT ASSETS
D¢btor5
Cash at bank and in hand
6.511
157,462
171.852
171,852
163,973
CREDITORS
Amounts falling due within one year
10
{839)
(840)
NET CURRENT ASSETS
171.013
163,133
TOTAL ASSETS LESS CURRENT
LIABILITIES
338,702
331,254
NET ASSETS
338.702
331,254
Unrestricted fijnds
338.702
331.254
TOTAL FUNDS
338,702
331,254
ciaI. statements w¢r¢ approved by the Board of Trustees and authorised for i&%ue
and were signed on its behalf by-.
on
E Felcia- Trustee
The noles fom part of these financi￿ statements
Page 5

SISTERS OF ST. PETER CLAVER (SCOTLAND)
NOTES TO THE FINAP4CJAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
ACCOUNTING POLICIES
Basis of prepsrlng the fingDcial statement$
The fman¢ial Statements of the charity, which 15 8 public benefit entiry under FRS 102, have been prepared in
accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: State￿ent of
R¢cotnmended Pra¢tite applicable to charities preparing their accounts in accordan¢e wilh the Financial
Reporting Standard applseable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),,
Financial Reptsrting StandaTd 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Charities and Tru#ee Investment (Scotland) Act 2005. The financial statements have been
prepared 4md¢r the historical c05t convention.
Income
All incoming resources are included in the Statement of Financial Activities when th¢ chariry is entitled tts th¢
in¢orne and the amount can be quantified with reasonabl¢ accuracy. The following specifJ¢ policies are applied
to particular categories of iDcome'.
Voluntary in¢om¢ is received by way of grants. donations and gift5 and is included in full in the Statement of
Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific
perfomiance by the charity, ￿e reCO￿Lsed when the charity becotnes unconditionally entitled to the grant.
Donated services and facilitie5 are included ai the value to the charity where this can be quantified. The value
of services provided by volunteers has not been included in these accounts.
- Investsn¢nt income is includ¢d when receivabl¢.
- In¢oming resources from charitable trading activities are a¢¢ounted for when earned.
Incoming Tesources from grants, where related to perforniance and specific deliverables, are accounted for as
the ehariry earns the right to consideration by it's perforniance.
Income is only deferred when..
- The donor specifies that the grant or donation must only be used in future accounting periods,. or
- The donor has imposed conditions which must be met before th¢ charity has unconditional entitlement.
Expenditure
Expenditure i5 recognised on an a¢cruals basis as a liabiliry is incurred. Expenditure includes any VAT which
nnot be ￿llY recovered and is reported as part of the exp¢ndiNre to which it relates..
- Costs of generating fi￿d5 cornprise the costs associated with attra¢ting voluntary in¢ome.
Charitable expenditure ¢omprise5 those costs incurred by the charity in the delivery of its activities and
services for its beneficiaries. Lt includes both costs that can be allocated dir¢¢tly to such activitie5 and those costs
of an indirect natur¢ necessary to support them.
Governance costs include th05¢ costs associated with meeting the con5tilutional and statutory requirements of
the charity and include the independent examiners fe¢5 and costs linked to th¢ Strategic management of the
thaTity.
All costs are allocated beThveen the expenditure categorie5 of the SOFA on a basis designed to reflect the use of
the r¢source. Costs relating to a particular artivity are allocated directly, others are apportioned on an
appropriate basis.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
Fre¢hold property
Fixtures and fittings
noi provided
20Q/o on reducing balance
Page 6
continued...

SISTERS OF ST. PETER CLAVER (SCOTLAND)
NOTES TO THE FINANCIAL STATEMENTS- eontlnued
FOR THE YEAR ED4DED 30 SEPTEMBER 2025
ACCOUNTING POLICIES- continued
Tangible fiied assets
Motor vehicles
Equipment
250/0 on reducing balance
200/0 on reduring balance
Investment property
Investment property is shown at Tll05t recent valuation. Any aggregate SU￿luS or deficit arising from changes in
fair valu¢ is recognised in the Statement of Financial Activities.
Taxatlon
Sisters of St. Peter Claver {Scotland) is a charity within the meaning of Section 467 of the Corporation Tax Act
2010. Awordingly, the charity is potentially exempt from taxation irt respect of income or capital gains r¢¢¢iv¢d
withit) categories covered by Chapter 3 of Part I l of th¢ Corporation Tax A¢t 2010 and Section 256 of the
Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for ¢harilabl¢
purposes only.
Fund aeeounting
Unrestricted fi￿dS ¢an be used in accordance with the charitsble objectives at the discretion of the knjstees.
Restricted funds can only be used for particular restri¢red purposes wiihin the objects of the Charity. Re$triction5
arise when specified by the donor or when fi￿d5 are raised for particular restricted purposes.
Further explanation of the nature and purpos¢ of ¢a¢h fvnd is included in the notes to the financial statements.
DONATIONS AND LEGACIES
30.9.25
30.9.24
Donations
Mission receipts
46.848
23,063
54,846
17,519
69,911
72,365
INVESTMENT INCOME
30.9.25
30.9.24
Rents r¢c¢ived
700
Page 7
continued...

SISTERS OF ST. PETER CLAVER (SCOTLAND)
NOTES TO THE FINANCIAL STATEMENTS- Continued
FOR THE YEAR ENDED 30 SEFfEMBER 2025
INCOME FROM CHARITABLE ACTIVITIES
30.9.25
30.9.24
Activity
Charitable activities
Magazine Income
4,974
5.951
CHARITABLE AcfIvITIES COSTS
Direct
Costs
Support
costs
Totals
Megazine activitie$
Charitable activities
Governance costs
7,446
59.151
7,446
59,151
840
840
66,597
67,437
TRUSTEES, REMUNEEL4TION AND BENEFITS
There were no tru5t¢es' remuneration or other benefits for the year ended 30 Sept¢tnber 2025 nor for the year
ended 30 Septetnber 2024.
Tru5tees' expenses
There were no trustees, expens¢s paid for the year ¢nded 30 September 2025 nor for th¢ year ended
30 September 2024.
COMPARATIVES FOR THE STATEMEIYT OF FINANCIAL AcfiviTIES
Unrestrieted
funds
INCOME AND ENDOWMENTS FROM
t)onations and legacies
72,365
Charitable actiyities
Charitable activities
5.951
Investmenl incorne
700
Tot31
79,016
EXPENDITURE ON
ChF4ritAble Aetlvitie5
Magazine activities
Charitable activities
Governance costs
68,994
840
8.216
Tot31
89,961
Net gainsl(losses) on investments
(2,862)
NET INCOMEI{EXPENDITURE)
{13,807)
Page 8
ontinued...

SISTERS OF ST. PETER CLAVER (SCOTLAND)
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025
COMPARATIVES FOR THE STATEMENT OF FIf4ANCIAL ACTIVITIES- continued
Unrestricted
fijnds
RECONCILIATION OF FUNDS
Total fijnds brought fonvard
345,061
TOTAL FUM)S CARRIED FORWARD
331,254
TANGIBLE FIXED ASSETS
Fixtures
Freehold
property
Motor
vehicles
fittings
Equipment
Totals
COST OR VALUATION
At l October 2024 and
30 September 2025
166,278
15,097
8,478
12.848
202,701
DEPRECIATION
At l O¢tober 2024
Charge for year
15,086
7.219
315
12,275
115
34,580
432
At 30 September 2025
15,088
7.534
12,390
35,012
NET BOOK VALUE
At 30 September 2025
166,278
944
458
167,689
At 30 September 2024
166,278
1.259
573
168,121
Cost or valuation at 30 September 2025 is represented by..
Fixtures
Fr¢ehold
Propety
Motor
vehicle5
fittings
Equipment
Totals
C05t
166,278
15,097
8,478
12,848
202.701
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25
30.9.24
Prepayinents and a￿TU¢d income
6.511
Page 9
continued...

SISTERS OF ST. PETER CLAVER {SCOTLAND)
NOTES TO THE FINANCIAL STATEMENTS- eontinued
FOR THE YEAR ENDED 30 SEPTEMBER 2025
io.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25
30.9.24
Other creditors
839
840
ii.
MOVEMENT IN FUNDS
Net
At
1.10.24
movement
in funds
At
30.9.25
Unrestrieted funds
General fund
331.254
7,448
338,702
TOTAL FUNDS
331,254
7,448
338,702
Net movement in fund5, included in the above are as follow5.'
ID¢OrnSng
resources
Resources
exp¢nded
Movemeni
in funds
Unrestricted fund%
General fund
74.885
(67.437)
7,448
TOTAL FUNDS
74,885
(67,437)
7,448
Comparatives for movement in funds
Net
movement
in fun(ts
At
1.10.23
At
30.9.24
Unrestr5Cted funds
General ￿nd
Fair value reserve
326,318
18.743
4,936
{18,743}
331,254
345,001
(13,807)
331,254
TOTAL FUNDS
345.061
(13,807)
331,254
Cotnparative net movement Én ￿nds, included in the above are as follows..
Incoming
resources
Resources
expended
Gains and
105ses
Movement
in fi￿dS
Unrestricted funds
General fimd
Fair value reserve
79,016
{89,961)
15.881
(18,743>
4.936
(18,743)
79,016
(89,961)
(2,862)
(13.807)
TOTAL FUNDS
79,016
(89,961)
{2,862)
(13,807)
Page 10
continued...

SISTERS OF ST. PETER CLAVER (SCOTLAND)
NOTES TO THE FINANCIAL STATEMENTS - contlDued
FOR THE YEAR ENDED 30 SEPTEMBER 2025
ii.
MOVEMENT IN FUNDS- continued
A current year 12 month5 and prior year 12 months tombined position 15 as follows-
Net
movement
in fimds
Ai
1.10.23
At
30.9.25
Unrestricted fund5
General fijnd
Fair value reserve
326,318
18.743
12,384
(18.743)
338,702
345,061
(6,359)
338,702
TOTAL FUNDS
345,061
16,359)
338,702
A currenl year 12 months and prior year 12 months Combined net movement in funds. included in the above are
as follows..
Incoming
resources
Resources
expended
Gains and
10ss¢5
Movement
in funds
Unrestricted funds
General fi￿d
Fair value reserve
153.901
(157,398)
15.881
(18,743)
12,384
(18,743)
153.901
(157.398)
(2,862)
(6,359)
TOTAL FUNDS
153.901
(157,398)
(2.862)
(6,359)
In¢lud¢d within the general fimd are funds designated to fjxed assets of £167.689 (2024 £168,121).
12.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ¢nded 30 September 2025.
Pagell

SISTERS OF ST. PETER CLAVER (SCOTLAND)
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2025
30.9.25
30.9.24
INCOME AND ENDOWMENTS
Donations and legacies
DoT)ations
Mi55ion receipts
46,848
23,063
54.846
17,519
69,911
72,365
Investment income
Rents received
700
Charitable activities
Magazine Income
4,974
5,951
Total incoming resources
74,885
79.016
EXPENDITURE
Ch8rit8ble aetivities
Donations made
House management
Magazine
24,029
35,122
7,446
39,251
29,743
11.911
66.597
80.905
Other
Rental property costs
8,216
Support eosts
Governanee eosts
Accountsncy and legal fees
840
840
Total resource5 exp¢nded
67,437
89,961
Net incomel(exp¢nditure) before gains and
losse5
7,448
(10,945)
Realistd recogni5ed gaills and 10s5es
Realised gainsl(10sse5) on investsnent property
15,881
Net Income
7.448
4,936
This pag¢ doc5 not fomi part of lh¢ staMtory financial statements
Page 12