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 ch￿ty 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 actI￿tIO$ 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 pa￿Sh 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 Ma￿Stenum 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 LieUtena￿Y 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 M￿ra 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 ￿e￿Ien3￿Y 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 beth￿en 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 $18lemenls of recommended practice have been lollowed, subject lo any departU￿S dis¢losed and explait)ed in the financial slatem8nls; prepare the financial slatemenls on the goiro cr&ncem basis unless 11 ks inapproprial8 to presum? that the charity ￿711 continue in op8ralion81 existence. The trust995 are responsible lor keeping pmper accounling records 7•thich discbse wlh reasonable accuracy at any lime Ihe financial px)5ition of the charity and Nthich enable them lo ensure that Ihg financial slalemen15 compty wlh the Charities and Trusl86s Investment Iscotlandl A¢1 2005 and the Charities Accounls (Scotlandl Regulations 2006 las amended). They are also responsible lor safgguèrding the assets of the charity and ￿nce for taking reasonable steps for the prevenllon and detection of f raud and other irregularities. INDEPENDENT EXAMINER A Haslam, C.A. has been re-appointed as independent examiner for the ensuring year. The Iruslees, annual report was approved on Trustees by: -.2510612026.......... and sbned on behalf of thè JG d'lnverno ML Wojcik Brigadi8r J G d'lnvemo KC"HS - Lieutenant Trustee Mr5 M L Wojcik OC"HS - Treasurer Trustee Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy of Scotland Independent Examinerfs Report to the Trustees of Equestrian Order of the Holy Sepulchre of Jerusalem Lieutenancy of Scotland Year ended 31 March 2026 I report on the financial slalemenls for the year ended 31 March 2026, which comprise the statement of f inancial activities, statement of f inancial position and the related notes. Respectlve rg$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 aC￿vnI1ng 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 reSp￿t 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 m0￿ment 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 fina￿181 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