2025-12-31-accounts - SOSJ Priory of the UK Charitable Trust

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Scottish Charity Number SC028901

Report of the Trustees and

Unaudited Financial Statements

SOSJ Priory of the UK Charitable Trust

31 December 2025

SOSJ Priory of the UK Charitable Trust Contents of the financial Statements for the year ended 31 December 2025

	Page
Report of the Trusteees	1
Independent Examiner Report	3
Statement of Balances	4
Balance Sheet	5
Notes to the Financial Statements	7
Notes to the Accounts	8

Report of the Trustees and Unaudited Financial Statements SOSJ Priory of the UK Charitable Trust 31 December 2025

The Trustees present their report with the financial statements of the charity for the year ended 31 December 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

SC028901

Charity's principal address

The Manse Argyll Road Kilcreggan G3 6AX

Trustees as at date of approval of Report of the Trustees

Rev C Murdoch B Fleming Ruth Chappell Fleming M Low

Independent Examiner

Stewart Accounting Services Limited Alloa Business Centre Whins Road Alloa FK10 3SA

Bankers

Royal Bank of Scotland Abergare Rhupoint RHU Helensburgh G84 8NF

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The organisation is a charitable trust governed by its constituton

Trustee recruitment and appointment

The trustees have the power to appoint additional trustees

OBJECTIVES AND ACTIVITIES

Charitable purposes

The prevention or relief of poverty The advancement of education The advancement of health The advancement of community development

Summary of the main activities in relation to these objects

Hosting charity and investiture events

It makes grants,donations or gifts to any local or other charities Grant donations to any public consonant with the objectives and purpose of the Trust

ACHIEVEMENTS AND PERFORMANCE

Summary of the main achievements of the charity during the financial period.

The income and expenditure for the year is set out in the receipts and payments account. There are no intended changes to the way the trust acts in the foreseeable future. There were no donations made in year

FINANCIAL REVIEW

Reserves policy

The present level of funding is adequate to support the continuation of the charitable activities to present levels and the trustees consider the financial position of the charity to be satisfactory. It is the the Trustees' policy to hold in reserves approximately 6 months ordinary expenditure.

The trustees declare they have approved the Report of the Trustees above on 12 March 2026

Signed on behalf of the charity's trustees

….......................................................

Trustee: Ruth Chappel Fleming

Dated 28/04/2026

Report of the Trustees and Unaudited Financial Statements SOSJ Priory of the UK Charitable Trust 31 December 2025

I report on the accounts for the year ended 31 December 2025 set out on pages four to six.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's trustees consider that the audit requirement of Regulation 10(1)a to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)© of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as trustees concerning any such matters. 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 accounts.

Independent examiner's statement

In the course of my examination, no matter has come to my attention

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 comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signature:

Mark Stewart Stewart Accounting Services Ltd Alloa Business Centre Whins Road Alloa FK10 3SA

Dated: 28/04/2026

SOSJ Priory of the UK Charitable Trust Receipts and Payments for the year ended 31 December 2025

Receipts Gift Aid Received Donations Received Oblations Event Income Bank Interest Donation from SOSJ Total Receipts Payments Event costs Donations to external charities Accountancy General Expenses Bank Charges Deprecation Portion of Oblations to Headquarters Total Payments Surplus/Deficit for year	2025 £ - 2,700 3,482 4,105 189 - 10,476 12,524 3,000 900 504 7 4 1,200 18,139 (7,663)	2024 £ 108 - 1,650 11,330 239 - 13,327 9,000 - 900 90 - 4 1,018 11,012 2,315

SOSJ Priory of the UK Charitable Trust Balance Sheet as at 31 December 2025

Notes Fixed assets Current assets Bank/building society balances 13,377 Other current assets and prepayments 100 13,477 Current liabilities Other liabilities and accruals 900 900 Net current assets Net assets Unrestricted reserves Balance at start of period Net Surplus/Deficit	2025 £ 14 - 14 12,577 12,591 20,254 (7,663) 12,591	21,036 100 21,136 900 900	2024 £ 18 - 18 20,236 20,254 17,938 2,316 20,254

SOSJ Priory of the UK Charitable Trust Notes to the Financial Statements for the year ended 31 December 2025

1. ACCOUNTING POLICIES

Basis of preparation

The financial statements of the charity, which is a public benefit entity under FRS102, have been prepared in accordance with the Charities SORP (FRS102) 'Accounting and Reporting by Charities: 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 (FRS102) (effective 1 January 2015), Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

The financial statements have been prepared under the historical cost convention and on a Receipts and Payments basis in accordance with the Charities and Trustees Investment Scotland Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

STATUTORY INFORMATION

SOSJ Priory of the UK Charitable Trust is a charitable society registered in Scotland. The charity registration number and registered office address can be found in the legal and administrative details section of the Report of the Trustees.

The presentation currency of the financial statements is the Pound Sterling (£).

STATEMENT OF COMPLIANCE

There were no material departures from the Charities SORP (FRS102).

INCOME

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amounts can be measured reliably.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

The charity is not registered for VAT and therefore all expenditure is shown gross of any irrecoverable VAT.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

TAXATION

The charity is exempt from tax on its charitable activities. Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

SOSJ Priory of the UK Charitable Trust Notes to the Accounts for the year ended 31 December 2025

1 FIXED ASSETS

Cost Depreciation Balance at 31/12/2025 Charge for year Balance at 31/12/2025 WDV @ 31/12/2025 WDV @ 31/12/2024 2 DEBTORS Prepayments 3 CASH AT BANK Royal Bank of Scotland 4 CREDITORS 5 RESERVES Unrestricted Funds	Flags & Stands 160 151 2 153 7 9 46022 100 46022 13377 46022 900 46022 12591	Clerical Stoles 175 166 2 168 7 9 45657 100 45657 21035 45657 900 45657 20254	Total 335 317 4 321 14 18

SOSJ Priory of the UK Charitable Trust Notes to the Accounts

for the year ended 31 December 2025

1 Flag Stands, Clerical Robes

Cost At 1 January 2025 Additions Disposals At 31 December 2025 Depreciation At 1 January 2025 Charge for the year On disposals At 31 December 2025 Net book value At 31 December 2025 At 31 December 2024	Flag Stands, Clerical Robes £ 335 - - 335 317 4 - 321 14 18	Motor Vehicles £ - - - - - - - - - -	Spare £ - - - - - - - - - -	Total £ 335 - - 335 317 4 - 321 14 18