**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
1
## **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
2
## **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
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 comply with Regulation 9 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.
## **Signature:**
Mark Stewart Stewart Accounting Services Ltd Alloa Business Centre Whins Road Alloa FK10 3SA
Dated: 28/04/2026
3
## **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|
|---|---|---|
4
## **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|
|---|---|---|---|
5
**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.
7
## **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|
|---|---|---|---|
8
## **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|
|---|---|---|---|---|
9