CHARITY REGISTFiATION NUMBER: SC022356 Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy of Scotland Unaudited Financial Statements 31 March 2026 RITSONS Chartered Accountants 26-30 Marine Place Buckle Moray AB56 1 UT
Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy of Scotland Financial Statements Year ended 31 March 2026 Page Trustees, annual report Independent examinerfs report to the trustees ststementof financial acts'vities Statement of financial position Notes to the financial statements The following pages do not fomi part of the financlal statements Detailed stal8mentof financial activities 13
Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy of Scotland Trustees. Annual Report Year ended 31 March 2026 The trustees present their report and the unaudited financial ststemenls of the chty for the year ended 31 March 2026. Reference and admln15trative detalls Reglstered charity name Equeslrian Order of the Holy Sepulchre of JeNsalem Lieulanancy of Scollarbj Charfty r•gSstratSon numb•r SC022356 Prln¢lpal office 16 Binn Vitr•V Bu¢kie Moray AB56 4HL The trustees Brigadier J G d'lnvemo KC'HS - Lieutenant Mr P Oonnelly KC'HS - Chancellor Mr F W Slacey KC"HS - Secretary Mrs M L Wojcik DC"HS - Treasuror Accountants Rttsons Chartered Accountants 2&30 Marine Place Buckle Moray AB56 1UT Structurè, gov•rnaDce and managoment Govemlng documont musl be disclosed the nature of the goveming document. how the charity bs Constituted and the mothods used lo recruit and appoint new chanly trustees. Obl8Ctlvo$ and actItIO$ The objectives of the Equestrian Order of the Holy Sepulchre of Jerusalem. Lieutenancy of Scotland are as follows.. To strengthen in its mernbe. the practico of th8 Christian way of Ilq in absolute fKlellly to the Pope and according lo the teachirYJs of thg Church. observing as its foundation the principles of charity ol which the Order is a func5amental means for assistance to the Holy Land. To sustain and aid the charitable. cultural and social Nw)rks and Institutrjns of the Catholic Church in the Holy Land. particularfy those of an¢J in the Latin Patriarchate of Jerusalem. with which the Ordef maintains trajrtional ties. To support the preservation arKI propagatKJn of the Faith in those lands. interesting in this wotk the Catholics scattw&Y througtK)ut the wortd. uniled in charily by the syn*)ol of thè Order, arKI also all brother thristkins. To sustain TrJhts of the Cattrbjlic Church in the Holy Land.
Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy of Scotland Trustees. Annual Report (continutydj Year ended 31 March 2026 A¢hlevements and perfornian Our main source of funding ¢ontiThJes to come f rom our member5. oblalion5. The Trustees are aware of Ihe need to enhance the fbw of funds tr¥ the Fh)ly L8nd given the dire needs ol the resident Christian community. The TnJslèe5 are delighted lo anmunce that £67,907 was sent off to the Grand Magisletfjum Ilhe Goveming Body of the Order) in aid of our brother Christians in the Holy Land. The amount includes contributions lo humanitarian aid 18T the dlreclion of th8 Latin PalYiarch81e of JenJsal8m. The amount is made up as follows.. Total quarterfy contributions for the general Welfa of Chrislians in the Holy Land Purchase and shipping of a new church organ in the Parish ol Aboud Pastoral and educational needs of parishioners and chlldren In th6 paSh of Aboud £46,000 £16,907 The charfly conlinugs to SUFPOrt t everyday 1$ of th6 people living in the Holy Land. Th8 general wellare of Christians in the Holy Land includes support for education. pastoral work. medicalion and humanitarian needs. The charity conlribules to the Holy Land through the secure chann91$ of the Grand MaStenum In Roma who in tum send funds securely to Ihe Latin .Palriarchate in Jerusalem. The Scollish Lieulenancy Icharityl is separate from othgr Lieutenancies of the Equeslrian Order of the Holy Sepulchre of Jerusalem. After renovations were carrfed out on church In the Parish of Aboud under the direction ot the Latln P81riarchale in Jerus81em, the Scottish Ligulenancy obtained p8miission from the Govemor GeneT81 i n Rome to pay for the purchase and shippiNJ of a new organ for the parish church in February 2026. Daily lrfe B not easy for pe¢)plo living in Aboud however, they try to havg as much nomalily a5 posslble in Ihdr d8lly lives. Thg Scollish LieUtenaY dld not receive any logacies duriThJ the financlal year lo 31 •1 March 2026. The remaining balance from the legacy received in the last financial year was invested in a fixed rale account. The r8percusslons from the ongoing ¢yJrflicl along the Gaza Strip has restricted the number of projects belng carried oul in the Holy Land. The ¢harfly engages morg wlh soclety and partioipales In more ceremonies and events. In this way members ol the Publ leam aboui Is objectives and aclMilies. read more lrfomalion on Ihe charity's website and social Mra posts. The annual charity golf toumament is allerKJed and ralses funds to improve the everyday lives of the Christians in the Holy Land. Members and nonrymembers parti¢i)ale in thi5 event each year and il is enjoyed by everyone. Non-members can l&am more about the objectNes an¢J activities of th8 charity vh)en they take part in the event. A Retreat is held in March each year for the spiritual needs of our members. Mgmber5 try lo go on pilgrimage to the Holy LaThJ every year or every two year5 SLt)jecl to foreign travel advice. The Scotl6h Lieutenancy txjnlinues to conlribute to a holarShip for a student al Bethlehem University. ¢05t5 around US$4,000 each yoar to educale a sludent al Bethlehem Univgrsily. The currènt student. a Christian female comes f)rn Belt Sahour. She 6 mapring in chemistry. The university reports annually lo the S(x)Itish eIen3Y about the academic progress and achievements of the student being sponsored. The ¢harily remains in a strong financial pK)sitKJn and expects to continue to operate th confidence into the foreseeable future.
Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy of Scotland Trustees. Annual Report fwntinu8d) Year ended 31 March 2026 R15k manag8m•nt The Trustees have assessed the major risks to which the charity is exposed. in particular those related lo the operations and finances of the charity arKI are satisfled that $yBtems are in place to mitigate our exposure lo the major risks. Flnanclal revlow The General funil represents the unre51ricled funds arising from past op8r811ng results. 11 also represents the free reserves of the charity. The Trustees have examined the requirement lo maintain fre8 reserves and concluded that the most appropriate level is bethen 3 and 4 months of operational expenditure. At 31 March 2026. the Genèral fund balance was £ 160.461 {2025.. £165.3591 whSch will allow tjs lo pay increas9d cornrnilments in 2026127.
Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy of Scotland Trustees. Annual Report {canllnu¢dJ Year ended 31 March 2026 Flnanclal review (¢ontlnutyd) TRUSTEES. RESPONSIBIUTIES IN RELATION TO THE FINANCIAL STATEMENTS The charity's trustees are responsible for pwiarlng a trustees. annual report and financial slalemenls in accordance with applicable law and United KiThJdom untIng Standards (United Kingdom Generally Accepted Accounliro Practice). Tho law 8pplicable lo charities in Scotland wuires the eharity Injslees to prepare financial slalements for each year which show a true and fair view of the stale of *lairs of the charity and of the income and expenditure of the charity for that period. In pw?8dng the financial slatemgnls. the Irusle85 are required to.. sele¢l suitable accounting pollciès arKI then apply them consislenlly.. observe the method and principles in the 8pplicable Charili8s SORP; make judgements and estimates that are reasonable and prudent., stale whether applicable a¢untIng standards arKJ $18lemenls of recommended practice have been lollowed, subject lo any departUS dis¢losed and explait)ed in the financial slatem8nls; prepare the financial slatemenls on the goiro cr&ncem basis unless 11 ks inapproprial8 to presum? that the charity 711 continue in op8ralion81 existence. The trust995 are responsible lor keeping pmper accounling records 7•thich discbse wlh reasonable accuracy at any lime Ihe financial px)5ition of the charity and Nthich enable them lo ensure that Ihg financial slalemen15 compty wlh the Charities and Trusl86s Investment Iscotlandl A¢1 2005 and the Charities Accounls (Scotlandl Regulations 2006 las amended). They are also responsible lor safgguèrding the assets of the charity and nce for taking reasonable steps for the prevenllon and detection of f raud and other irregularities. INDEPENDENT EXAMINER A Haslam, C.A. has been re-appointed as independent examiner for the ensuring year. The Iruslees, annual report was approved on Trustees by: -.2510612026.......... and sbned on behalf of thè JG d'lnverno ML Wojcik Brigadi8r J G d'lnvemo KC"HS - Lieutenant Trustee Mr5 M L Wojcik OC"HS - Treasurer Trustee
Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy of Scotland Independent Examinerfs Report to the Trustees of Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy of Scotland Year ended 31 March 2026 I report on the financial slalemenls for the year ended 31 March 2026, which comprise the statement of f inancial activities, statement of f inancial position and the related notes. Respectlve rg$pon$lbllllles of truste•s and examlner The charfly's trustees are responsiblefor the preparalion of the accounts in aco)rdance th the temis of the Charities and Trustee Investmenl ISco118ndl Act 2005 and the ch8ri11es Accounts Iscotlandl Regulations 2006. The charity truslees consider that the audit requirement ol RegLtlation 1011 Xal to Icl of the 2006 Accounts Re9ulalions does nol q)ply. tt is my responsibilty to examine the accounts as required under section 44{1llcl of Act and b) slate whether particular matte have come lo my allenlion. 84$1$ ol Independ•nt •xamlnorfs report My gxaminalion is carried out in accordance wlh Regulation 11 of the 2006 Accounts Regulations. An examination includes a revièw of th8 aCvnI1ng records kept by Ihe charity and a comparison of the 8ccoun15 presented with those records. tt a150 includgs (x)nsider8lion of any unusual items or discbsures in the accoun15, and seeks explanations from the trustees conceming any sueh rnallers. The procedures undertaken do not provÉde all the evidence that would be requirgd in an audit and consequenuy I do not express an aLKltrt opinion on the viow given by the accounts. Indepondont oxamlnerfs ststsm•nt In connection wlh my examination. no maller ha5 come to my atlenlion.. 111 which gives me Teasonable Cause lo believe that in any material reSpt the requlrements.. to keep accounting reco$ in acc))rdance wlh section 4411Mal of the 21X)S Act and Regu181ion 4 of the 2006 Accounts Regulations, and lo prep8re accounts which accord wlh the accountiry rKords arKI conply with Rggulallon 8 of the 2006 Accounts Regulations have not been mgt. or 121 lo which, in my oplnion, attention should be dravm in order lo enable a proper uThJerslandlng of thg accounts lo be roached. A Haslam A Haslam, C.A. Independent Examiner 26-30 Marine Place Buckle Moray A856 1 UT .2510612026...
Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy of Scotland Statement of Financial Activities 31 March 2026 2026 Unrestricted funds Totsl fvnd$ Tol81 funds 2025 Income and endovmients Donations and legacies Charitable a¢livili&s Other trading aclivllles Investment income 72,587 20,674 425 72.587 20.674 425 298 140,835 21,795 899 332 Total Income 93.984 93,984 163,861 Exp8nditur• Expenditure on raising funds.. Cosls of other Iradirvj activities Expenditure on charilabla activities T¢tal •xpondlture 445 98,437 445 98,437 689 99,109 98.882 98.882 99,798 N•t In¢om• and not m0ment in funds 14.8981 14,898) 64,063 Reconc511atlon of funds Total funds brought lomarcl Total lunds carri•d forward 165,359 185.359 101,296 160,461 160,461 165,359 The slalemenl of financial aclivilies inclLMJes 811 gain5 and losses recognised in th9 ygar. All income and expenditure derfve from continuing activities. The notes on pages 8 to 11 fomi part of these fina181 statements.
Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy of Scotland Statement of Financial Position 31 March 2026 2026 2025 Current assets Stocks Debtors Cash al bank and In harKI 12 13 1.588 13,320 146.323 2,033 13,217 154.979 161.231 170,229 Current Ilabllltle8 Creditors.. Amounts falling due wilhin year Net curront a$ts 14 770 4,870 160,461 165,359 160.461 165,359 Funds of the ¢h4rlty Unrgslricled funds 15 160,461 165,359 Total charlty funds 160.461 165.359 These Ilnancial sl8lements wBre approved by the TnJstg9s atxl aulhorisgd for issue on .2510612D26...... are signed on beh8Jf of Ihe Tntslees by.. JG d'lnverno ML Wojcik 8rigadier J G d'lnvemo KC'HS - Ueulenant Trustee Mrs M L Wojclk DC'HS - Treasurer Trustee note5 P•9ps 8 to 111orni part <rf tr*se financial statements.
Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy of Scotland Notes to the Financial Statements Year ended 31 March 2026 General inft)rniatlon The charity is a registered charity in Scolland and is unincorporated. The address of the principal office is 16 Binn View, Buckle. AB56 4HL. Statement of ¢ompllance These financial statements have been prepared in conv11ce wlh FRS 102, 'The Financial Reporting Slandafd applrable in the UK and the Republic of Ireland,. the Slalement ol Recommended Practice applicable lo charities preparing Iheir accounts in accoldance with the Financial Reporting Slarmlard applicable in the UK and Republic of Ireland IFRS 1021 (Charilies SORP IFRS 10211 and the Charities and Trustee Investment IS¢otlandl Act 2005 and the Charity Account5 (Scollandl Regulations 2006 {as 8mendedl. Accounllng pollci•$ Ba$1$ of pr•paratlon Thg linancial slalemenls have been Prepad on th8 historical cost basi5, as nK)dled by th8 rgvaluallon of certain financial assets and liabilities and investment properties measured at fair valu6 through income or expeThJiture. The financial slalem8nts are prepared in slertlrKJ, which is the functio1 currency of the entity. Golng concem There are no material uncertainties about the charity's ability to continuè. Fund accountlng Unreslrictgd funds 8re available for use al the dlscrellon of the trustees In furtherance of the purposes of the charily. Unrestricted funds include a revaluation Teserve representing thg statement of investment assets al market V8luo¥. Designated fund5 ar8 unrestricted funds earmarked by the trustees for specific purposes. Restrictgd funds are subjKled to restrictions on their experKliturg imposed by the dorf.
Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy of Scotland Notes to the Financial Statements (contlnued) Year ended 31 March 2026 Accountlng poll¢les (¢onthtJ8d) Income All Income * Included in the statement of finarKial activities when the charity Is enlilled lo the incorne. any perfomiance related conditions attached have been met or are fully wllhln the control of the charity, the income is considered ptDbable arKI the amount can be quanlrfied wth reason8ble accuracy. The folbwThJ specrfic policies are applied to particular categories of Income.. Donations and legacy income is received by way of don81ions. le98cies, grants and gills and is includgd in full in the Statemenl of Financial Aclivties %then e1vable. Where leg8cies heve been notified to tho charity bul tho ¢riteiia for income ognition h8ve not been mel, Ihe legacy is treated as a conlingenl asset and disclosed rf material. Grants. where enlillemenl is not condrtional on Ihe delivery ol a specrfic perfomianc8 by the charity. are rgcogni$gd vthen Ihe charity becomes unconditionally enlill8d lo the grant. Donated seNices and lacililies ar8 includgd al the value lo the charity, being the amount th charily would have been willing lo pay lo obtain Services or faGililies of equivalent econorn bonefit on the open market. Investment income is included when re1Vable. Income from charflablè trading activity is accounted for ¥vh8n eam8d. Incomg from grants, vknere related to perfomance and specrfic deliverables. are accountèd for as the charity eams the right lo consideration by its perfowmance. Exp•nd5ture Expenditure 15 recognisod on an accruals basis as a li*ility is Incuffed. Expenditure includes any VAT which cannol be lully reojvered, and 6 reported 8$ part of the expenditure lo which 11 relates: Costs of raising funds comprfse the costs a$sl0t9d wilh atlrydcling donation¥. grants and legacies and the costs of trading for fundrarsing pUose$. Charitable expenditu eomprises those Ly)sts incurred by the charity in the delivery of its activities 8ThJ services for its bendiciaries. tt includes both o)sts that can be allocated directly lo such aelivilies and tse costs ol an indirgct nature necessary to 8UPPOrt them. Other expenditure inc1leS all gxpen¢Jiture that is neither related to ralslng funds for the charity nor part of ils expenditurg on charitable activities. All costs are allocated between the expenditu categories of the SOFA on a basis designed to rdlecl the use of Source. Costs r8laliro lo a particular activity are allocated directly, Othe are apportioned on an appropriate basi5. as Set out in the notes to the accounts. Sto¢k$ Stocks arg valued at the lovm of st and net value. after makir¥J due allowance for obsolètè and slow moving it8m$.
Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy of Scotland Notes to the Financial Statements (rontinu¥d) Year ended 31 March 2026 Donatlons and legacies unstrICted Total Fund$ Vnregtricted Total Funds Funds 2026 Funds 2025 Donatlons Oblalions Joining fees Promotion f888 Donations Gift Aid Collections Extraordinary conlrfbutlons Legacy 38,779 3.167 39.583 39,583 3.167 390 12.453 12.253 5,076 410 390 12,453 12,253 5,076 410 12,401 11.856 12,401 11,856 5.064 540 70, 72,587 72,587 140,835 140.835 Charltabl• a¢tlvltte¥ UnTeslricted Totsl Funds Unre51ricled Total Funds Funds 2026 Funds 2025 Event recelpls 20,674 20,674 21,795 21.795 Othor tradlng actlvltles UnT6Strictgd Totsl Funds Unreslricled Tolal Funds Funds 2026 Funds 2025 Fundraising trading rece4pls 425 425 899 899 Inv•stm8nt Sncom• UnStricted Total Funds Unreslrfcted Total Funds Funds 2026 Funds 2025 Bank inleresl receiv8blè 332 332 C08ts of other tradlng actlvltles Unrestricied Total Funds Unrestricted Total Funds FuThJs 2026 Funds 2025 Cost of goods sold 445 689 Exp¢nditure on charltable activities by fund type UnstrICt8 Totsl Funds Unreslricled Total Funds Flrts 2026 Funds 2025 CoTe charity activities Support costs 92.214 91214 97,173 1,936 97.173 1.936 .437 98.437 99,109 99,109 10
Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy of Scotland Notes to the Financial Ststements (rontinuvd) Year ended 31 Mah 2026 10. Staff numbws The average number of empbyees empbyed by the Lieutenancy duriro the year. including the trustees amounted to nil12025.' nill 11. Trusts8 rgmuneratlon and •xponses No remuneration or other beneflts fD)m empbyment with the charity or a related enllty were r8ceived by the trustees. 12. St¢¢k* 2026 2025 Goods for resale 1.588 2.033 13. Debtors 2026 2025 Debtors and prepaym8nl$ 13,320 13,217 14. Cfedltors: amounts falllng due wlthln ono year 2026 2025 Accruals and deferred Income 770 4,870 15. Analys1$ of charltabl• funds Unrestrlcted funds At 31 March 2026 At 1 April 2025 kncome Expendllure General funds 165.359 93,984 198,8821 160.461 16. Analysls of net assets l)etween fund$ Unrestricted Total Funds Funds 2026 Currenl assets 160.461 160,461 11
Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy of Scotland Management Information Year ended 31 March 2026 The follow5ng pages do not form part of the finan¢S4l $tatemonts. 12
Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy of Scotland Notes to the Detalled Statement of Financial Activities 31 March 2026 2026 2025 INCOME AND ENDOWMENTS Donatlons and legacles Oblations Joining fees Promotion fees Donations Gift Aid Collections Extraordinary contributions Legacy 38.n9 3.167 780 12.401 11,856 39,583 12,453 12,253 410 72,587 140,835 Charltable advltlgs Event receipts Oth•r tr8dlng a¢tivities Fundraising Irading reeeipls Investm•nt Incom• Bank interest receivable 20.674 21,795 425 332 Total In¢ome 93.984 163.861 EXPENDITURE Costs of other tradlng adSvStles Cost of good5 689 Expenditure on charStsbl• actl¥ltl*8 Grand Magisterium Event costs Seholarship 67.907 21,195 3,112 71,000 22,893 3,280 92.214 97,173 Support costs Clothing & insignia Adminislralion, printing & olher Bank charges 4715 1,279 229 1.024 792 120 6,223 1,936 Totsl expendltur• 98.882 99,798 Net incomg 14.8981 64,063 13