CHARITY REGISTRATION NUMBER: SC022356
Equestrian Order of the Holy Sepulchre of Jerusalem
Lieutenancy of Scotland
Unaudited Financial Statements
31 March 2025
RITSONS
Chartered Accountants
26-30 Marine Pla
Buckle
Moray
AB56 1 UT

Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy
of Scotland
Financial Statements
Year ended 31 March 2025
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements
The following pages do not form part of the financial statements
Detailed statement of financial activities
13

Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy
of Scotland
Trustees. Annual Report
Year ended 31 March 2025
The trustees present theiT report and the unaudited financial stalements of the charity for the year
ended 31 March 2025.
Reference and administrative details
Reglstered charity name
Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy
of Scotland
Charlty registration number
SC022356
Princlpal office
16 Binn View
Buckle
Moray
AB56 4HL
The trustees
Accountants
Rilsons
Chartered Accountants
26-30 Marine PlaGe
Buckle
Moiay
AB56 1 UT
structure, governance and management
Governing docurnent
It must be disclosed the nature of the governing document, how the charity is constituted and the
methods used to recruit and appoint new charity trustees.
Objectives and activities
The objectives of the Equestrian Order of the Holy Sepulchre of Jerusalem, Lieutenancy of Scotland
are as follows..
To strengthen in its members, the practice of the Christian way of life. in absolute fidelity to the
Pope and according to the teachings of the Church, observing as its foundation the principles of
charity of which the Order is a fundamental means for assistance to the Ho5y Land.
To sustain and aid the charitable, cultural and social works and Institutions of the Catholic Church
in the Holy Land, particularly those of and in the Latin Patriarchate of Jerusalem. with which the
Order maintains tradf(ional ties.
To support the preservation and propagation of the Faith in those lands. interesting in this work
the Catholics scattered throughout the world, unrted in chanty by the symbol of the Order, and
also all brother Christians.
To sustain the rights of the Catholic Church in the Holy Land.

Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy
of Scotland
Trustees. Annual Report (continued)
Year ended 31 March 2025
Achievements and perforniance
Our main source of funding continues to come from our members, oblations.
The Trustees are aware of the need to enhance the flow of funds to the Holy Land given the dire
needs of the resident Christian community.
The Trustees are delighted to announce that £71,000 was sent off to the Grand Magisterium {the
Governing Body of the Order) in aid of our brother Christians in the Holy Land. The amount includes
contributions to humanitarian aid under the direction of the Latin Patriarchate of Jerusalem. The
amount is made up as follows..
Total quarterly contributions for the general welfare of Christians in the Holy Land
Latin Patriarchate of Jerusalem Institutional Expenses
Pastoral and educational needs of parishioners and children in the Parish of Aboud
£46,000
£20,000
£71000
Even though projects have been put on hold in the Holy Land because of the devastation in Gaza, the
charity has continued to support the everyday needs of the people living there. The general welfare of
Christians in the Holy Land includes support for education, pastoral work, medication and
humanitarian needs. The charity contributes to the Holy Land through the secure channels of the
Grand Magislerium in Rome who in turn send funds securely to the Latin. Patriarchate in Jerusalem.
The Scottish Lieutenancy (charity) is separate from other Lieutenancies of the Equestrian Order of the
Holy Sepulchre of Jerusalem.
The charity was very fortunate to receive a generous legacy of £70.670 from the settlement of an
Estate during the financial year. A donation amounting to £20,000 was immediately sent to the Latin
Patriarchate of Jerusalem in response to an appeal requesting aid from Lieutenancies towards the
cost of running the Patriarchate. The repercussions from the slowdown in the local economy and the
increase in demand for humanitarian aid caused a shortage in available funds to manage the
Patriarchate, pay teachers and keep up with other commitments. The remainder of the legacy will be
invested in a fixed temi deposit until the funds are needed.
The charity engages more with society and participates in more ceremonies and events. In this way
members of the public learn about its objectives and activities, read more from the charity's website
and social media posts.
The annual charity golf tournament is well attended and raises funds to improve the everyday lives of
the Christians in the Holy Land. Members and non-members participate in this event each year and it
is enjoyed by everyone. Non-members can learn more about the objectives and activities of the charity
when they take part in the event. A Retreat is held in March each year for the spiritual needs of our
members.
The Scottish Lieutenancy continues to contribute to a scholarship with Bethlehem University. It costs
around US$4,000 each year to educate a student at Bethlehem University. The current student, a
Christian female comes from Belt Sahour. She is majoring in chemistry. The university reports
arlnually to the Scottish Lieutenancy about the academic progress and achievements of the student
being sponsored.
The charity remains in a strong financial position and expects to continue to operate with confidence
into the foreseeable future.

Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy
of Scotland
Trustees, Annual Report (Continued)
Year ended 31 March 2025
Risk management
The Trustees have assessed the major risks to which the charity is exposed, in particular those related
to the operations and finances of the charity, and are satisfied that systems are in place to mitigate our
exposure to the major risks.
Financial review
The General fund represents the unrestricted funds arising from past operating results. It also
represents the free reserves of the charity. The Trustees have examined the requirement to maintain
free reserves and concluded that the most appropriate level is between 3 and 4 months of operational
expenditure.
At 31 March 2025, the General fund balance was £165,359 (2024: £101,296) which will allow us to
pay increased commitments in 2025126.

Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy
of Scotland
Trustees. Annual Report (contlnu8d)
Year ended 31 March 2025
Financial review (¢L)ntlnued)
TRUSTEES. RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS
The charity's trustees are responsible for preparing a trustees, annual report and 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 charity trustees to prepare financial statements
for each year which show a true and fair view of the state of affairs of the charity and of the income
and expenditure of the charity for that period In preparing the financial statements, the trustees are
required to..
select suitable accounting policies and then apply them consistentty;
observe the method and principles in the applicable Charities SORP,
make judgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards and statements of recommended practice have
been followed, subject to any departures disclosed and explained in the financial statements,.
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in operational existence.
The trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of the charity and which enable them to ensure that the
financial statements comply with the Charities and Trustees Investment (Scotland) Act 2005 and the
Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for
safeguarding the assets of the charty and hence for taking reasonable steps for the prevention and
detection of fraud and other irregularities.
INDEPENDENT EXAMINER
C.A. has been ie-appointed as independent examiner for the ensuring year.
The trustees. annual report was approved on gq .W..20AS
by
and signed on behalf of the Trustees

Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy
of Scotland
Independent Examiner's Report to the Trustees of Equestrian Order of the Holy
Sepulchre of Jerusalem Lieutenancy of Scotland
Year ended 31 March 2025
I report on the financial statements for the year ended 31 March 2025. which comprise the statement
of financial activities. statement of financial position and the related notes.
Respectlve responslbllities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in acmrdance with Ihe 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 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts
as required under section 44(1)Ic) of the Act and to state whether particular matters have come to my
attention.
Basis of independent examlner's report
My examination is carried out in accordance wth Regulation 11 of the 2006 Accounts Regulations. 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 seeks explanations from the trustees concerning any such matters.
The procedures undertaken do not provide all the evideTr￿ that would be required in an audit and
consequently I do not express an audit opinion on the view given by the accounts.
Independent examiners statement
In connection with 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 Gomply 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.
26-30 Marine Place
Buckle
Moray
AB56 1UT

Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy
of Scotland
Statement of Financial Activities
31 March 2025
2025
Unrestricted
funds Total funds
2024
Total funds
Note
Income and endowments
Donations and legacies
Charitable activities
Other trading activities
Investment income
140,835
21,795
899
332
140.835
21,795
899
332
77,934
9,229
561
231
Total income
163,861
163,861
87,955
Expenditure
Expenditure on raising funds=
Costs of other trading activities
Expenditure on charitable activities
Total expenditure
689
99,109
689
99,109
99,798
998
88,263
99,798
89,261
Net Income and net movement in funds
64,063
64,063
(1,306)
Reconciliation of funds
Total funds brought forward
Total funds carried forward
101,296
101,296
102,602
165,359
165,359
101,296
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 8 to 11 fomi part of these financial statements.

Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy
of Scotland
Statement of Financial Position
31 March 2025
2025
2024
Current assets
Stocks
Debtors
Cash at bank and in hand
2,033
13,217
154,979
2.722
16,387
88,645
13
170,229
107,754
Current liabilities
Creditors. Amounts falling due within one year
Net current assets
14
4,870
6,458
165,359
101,296
Net assets
165,359
101,296
Funds of the charity
Unrestricted funds
15
165,359
101,296
Total charity funds
165,359
101,296
The
e financial siatements were approved by the Trustees and authorised for issue on
.Jg. %fy.1614 and are signed on behalf of the Trustees by:
The notes on pages 8 to 11 fomi part of these financial staternents.

Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy
of Scotland
Notes to the Financial Statements
Year ended 31 March 2025
General information
The charity is a registered charity in Scotland and is unincorporated. The address of the principal
office is 16 Binn View, Buckle, AB56 4HL.
Statement of compliance
These financial statements have been prepared in Complian￿ with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the 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 (FRS 102} {Charities
SORP (FRS 102)) and the Charities and Trustee Investment (Scotland) Act 2005 and the Charity
Accounts {Scotland) Regulations 2006 (as amended).
Accounting pollcies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the
purposes of the charity- Unrestricted funds include a revaluation reserve representing the
restatement of investment assets at market values.
Designated funds are unrestricted funds earmarked by the trustees for specific purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor.

Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy
of Scotland
Notes to the Financial Statements (continued)
Year ended 31 March 2025
Accounting policies (continued)
Income
All income is included in the statement of financial activities when the charity is entitled to the
income, any performance related conditions attached have been met or are fully within the
ontrol of the charity, the income is considered probable and the amount can be quantified with
reasonable accuracy. The following specific policies are applied to particular categories of
income:
Donations and legacy income is received by way of donations, legacies, grants and gifts and
is included in full in the Statement of Financial Activities when receivable. Where legacies
have been notified to the charity but the criteria for income recognition have not been met,
the legacy is treated as a contingent asset and disclosed if material. Grants, where
entitlement is not conditional on the delivery of a specific performance by the charity, are
recognised when the charity becomes unconditionally entitled to the grant.
Donated setvices and facilities are included at the value to the charity, being the amount the
charity would have been willing to pay to obtain services or facilities of equivalent economic
benefit on the open market.
Investment income is included when receivable.
Inc¢Jrne from charitable trading activity is accounted for when earned.
Income from grants. where related to performance and specific deliverables. are accounted
for as the charity earns the right to consideration by its performance.
Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is reported as part of the expenditure to which it
relates..
Costs of raising funds comprise the costs associated with attracting donations, grants and
legacies and the costs of trading for fundraising purposes.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its
activities and services for its beneficiaries. It includes both costs that can be allocated directly
to such activities and those costs of an indirect nature necessary to support them.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated between the expenditure categories of the SOFA on a basis designed
to reflect the use of the resource. Costs relating to a particular activity are allocated directly.
others are apportioned on an appropriate basis, as set out in the notes to the accounts.
stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for
obsolete and slow moving items.

Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy
of Scotland
Notes to the Financial Statements (continued)
Year ended 31 March 2025
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Donations
Oblations
Joining fees
Promotion fees
Donations
Gift Aid
Collections
Extraordinary contributions
Legacy
39,583
39,583
38,855
4,100
1,170
6,470
13,417
2,127
11,295
38,855
4,100
1,170
6,470
13,417
2,127
11,295
390
12,453
12,253
5,076
410
390
12,453
12,253
5,076
410
70,670
140,835
140.835
77,934
77,934
Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Event receipts
21,795
21,795
9,229
9,229
Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Fundraising trading receipts
899
899
561
561
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Bank interest receivable
332
332
231
231
Costs of other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Cost of goods sold
689
689
998
998
Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Core charity activities
Support costs
97.173
1,936
97,173
1,936
80,366
7,897
80,366
7,897
99.109
99.109
88,263
88,263
10

Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy
of Scotland
Notes to the Financial Statements (Continued)
Year ended 31 March 2025
10. Staff numbers
The average number of employees employed by the Lieutenancy during the year, including the
trustees amounted to nil (2024.. nil).
11. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees.
12. Stocks
2025
2024
Goods for resale
2.033
2,722
13. Debtors
2025
2024
Debtors and prepayments
13,217
16,387
14. Creditors: amounts falling due within one year
2025
2024
Accruals and deferred income
4,870
6,458
15. Analysis of charitable funds
Unrestricted funds
At
31 March
2025
At 1 April
2024
Income Expenditure
General funds
101,296
163,861
(99.798)
165,359
16. Analysis of net assets between funds
Unrestricted Total Funds
Funds
2025
Current assets
165,359
165.359
11

Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy
of Scotland
Management Information
Year ended 31 March 2025
The following pages do not form part of the financial statements.
12-

Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy
of Scotland
Notes to the Detailed Statement of Financial Activities
31 March 2025
2025
2024
INCOME AND ENDOWMENTS
Donations and legacies
Oblations
Joining fees
Promotion fees
Donations
Gift Aid
Collections
Extraordinary contributions
Legacy
39,583
38,855
4,100
1,170
6,470
13,417
2,127
11
390
12,453
12,253
410
70F
140,835
77,934
Charitable activities
Event receipts
Other trading activities
Fundraising trading receipts
Investment income
Bank interest receivable
21,795
9,229
899
561
332
231
Total income
163,861
87,955
EXPENDITURE
Costs of other trading activities
Cost of goods
689
998
Expenditure on charitable activitles
Grand Magisterium
Event costs
Donations
Scholarship
71,000
22,893
66,840
9,877
250
3,399
3,280
97,173
80,366
Support costs
Clothing & insignia
Administration, printing & other
Bank charges
Consulta expenses
1,024
792
120
4,488
420
184
2,805
1,936
7,897
Total expenditure
99,798
89,261
Net income
64,063
(1,306)
13-