GREYFRIARS CHARTERIS CENTRE la Scottish Charitable Incorporated Organisation) REPORT AND FINANCIAL STATEMENTS Year ended 31 December 2025 Scottish Charity Number SC047575 GREYFRIARS CHARTERIS CENTRE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 CONTENTS PAGE Trustees Report Independent Examinerfs Report Statement of Flnancial Activities Balance Sheet Staternent of Cash Flows io Notes forming part of the financial statements li GREYFRIARS CHARTERIS CENTRE TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees are pleased to present thèir annual Trustees, report tO8ether with the financial statements of ihe charity for the year to 31 December 2025. The financial statements have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the charitvs constitution, the Charities and Trustees Investment Iscotlandl Act 2005, the Charities Accounts (Scotlandl Regulations 2006 las amended) and the Accounting and Reporting by Charitles.. Statement of Recommended Practice applicable to charities prepaiing theii accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 leffettive l January 20191. oBJE￿IVEs AND ACTivmES The Greyfriars Charteris Centre is a charity, based in the former Kirk o'Field church buildings in cential Edinburgh whose congregation united with that of Greyfriars Kirk in 2013. It is named for Rev Archibald Charteris who was a pioneerin8 figure in the Church of Scotland's social action in Victoiian times, including founding the Women. Guild and promoting women's minlstry as Deaconesses. It is a Centre for Community, Pfovidin8 a safe space for all people to flourish within a just, toleranl, peaceful and soaally cohesive environrnent. Vision The vision is expressed through two strands.. Wellbeing The Greyfriars Charteris Centre is a place of support and development for people in terms of body, mind and soul.. through dirert and indirect provision of Se￿ic&S,. by providing a welcomin8 place that serves all people re8ardless of faith or culture,. by creating a place of sanctuary for people Iwin& workin8or studyin8 in the area. Enterprise The Grèyfriars Charteris Centre is a place of support aNI developrnent for social enterpri5e- through support and training of aspiring entreprèneurs. through the provision of multi-use space,. creating directty mana8ed artivity GREYFRIARS CHARTERIS CENTRE TRUSTEES, REPORT FOR THE YEAR ENDED 310ECEMBER 2025 ACHIEVEMENTS AND PERFORMANCE The Greytriars Charteris Centre continues to operate as an attractive, modernised communlty facllrty and a hub for a dNerse range of user groups. Our purpose is to provide lotal people and organi5ations with accessible, Ilexible space that supports skill development. wellbein& social connection and enterprise, contributing to a cohesive and inclusive communltv. Use of the Centre increased significantly duringthe year, with 8 30% rise in space utilisation compared to 2024. We 5UPPOrted an avera8e of 19 re8ular user 8roups12024.. 161, including three choirs, two dance groups, two exercise groups lyo8a and pilatesl and four church groups. These groups primarily use St Ninian's Hall, which accounts for 34% of regular usage. mainly during evenin￿ and weekends on a weekly or bl-weekly basls. In total. these groups made 1.189 bookings during the year12024'. 8471. In addition to regular community Use, the Centre accommodate5 3 range of social enterprises and orBanisations aligned with our charitable aims. Thirteen smaller room5 are hired as flexible base5 for origoing activity, supporting collaboration and shared working. The Binks Hall and Meeting Room5 are predorninantly used for ad hoc and single-use bookings, with 616 bookings recorded duringthe year12024.. 5421. This mix of regular and one-off use continues to contribute to the financial sustsinability of the Centre while ensuring broad community acce5S. PLANS FOR THE FLFWRE Improvements to fire safety will be completed in the early part of 2026. Subject to available resources. we also plan to refresh the decoration in older area5 of the buikling to improve the overall envlronment for users. We a￿ seeklng to make Improvements to St Ninian's Hall by upgrading the healing system to an alr-to-air heat pump. This investment would reduce carbon emlssions while improving comfort and usakAlity for the communlty groups who rely on this space. FINANCIAL REVIEW The Trustees report that the charity generated an unrestricted deficit of £7,50712024.' surplus £21.8481, after transfers from the restricted funds of £nil12024.' £601. Incorne during the year from use of premlses and facilities and other income frorn charitable activitles rose to £273,59812024. £246.8021. Total reserves at the year end amounted to £160,83612024= £184.9291 of which £135,61812024.. £143,1251 was unrestrlcted and £25.21812024.' £41,804) was restricted. GREYFRIARS CHARTERIS CENTRE TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Reserves Pollcy The Intention of the Trustees is to build progressively, through 8enerating trading surpluses. a small balance of unrestricted and undesignated reserves in order to meet flurtuations in working capital requirements and seasonal vèriation5 in activity. The target revenue reserve equates to three months of operatin8 Costs. which based on current expenditure is £60,000. At theyear end the unrestricted free reserves of the charity (excluding fixed assetsl were £83,077, which is in excess of the policy bui the charlty is looking to exparTrd and carryout some refurbishment costs. STRu￿URE, GOVERNANCE AND MANAGEMENT Governln8 document The organisation is a Scottish Charitable Incorporated Organisation. registered on 13 July 2017 and is governed by its constitution. RKrultment and appolntment of irustees Trustees are appointed by the exi5tin8 board from time to tirne. When considering the appointment of new trustee5, the existing Trustees give consideration to the 8ap5 in their ski115 and experience in order to ensure they have a wide range of ski115 and qualities with a variety of profe55ional and personal experience. New trustees are sought through personal and professional contacts of the existing Trustees to co-opt people who are interested in the work of the Centre and are willing to give up their time to help the Centre meet it5 Vision. New trustees undergo an orieniationlinduction session with an existing Trustee which will include the aims and objectives of the Centre and bein8 brlefed on the operational delivery and financial management. Durin8 th15 induction new tru5tee5 will meet the key employees at the centre. Organisational strurture The Trustees meet regularly and are responsible for the 5trate8ic direction and policy of the charity. Relaied Partles The charity is linked wlth a number of other charities within the central area of Edlnburgh, wlth the main connertion being with Greyfriars Kirk. Full disd05ure of these relationships and thè flnancial value of transactions involved are prtsvided under Note 7 to the financial statements. GREYFRIARS CHARTERIS CENTRE TRUSTEES. REPORT FOR THE YEAR ENDED 310ECEMBER 2025 REFERENCE AND ADMINISTRATION INFORMATION Trustees The following served durin8 the year to signin8'. Rev Dr Richard Frazer- Chair Chloè Kippen Grieg Honeyman resi8ned 11 November 2025 Van Mckellar appointed 15 April 2025 Scott Turnbull appointed 15 April 2025 Gillian Couper appointed 11 November 2025 Prlnclpal Office- bearers Chief Executive Officer Daniel Fisher Prlnclpal Offlce 1381140 Pleasance Edinburgh EH8 9RR Charity No.. SC047573 Independent Examlner Loulse Presslie CA Whitelaw Wèlls Chartered Accountants 9 Ain51ie Place Edinbur8h EH3 6AT Bankers Bank of Scotland PO Box 17235 Edinburgh EHII IYH GREYFRIARS CHARTERIS CENTRE TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Trustee< Responslb115tles In Relatlon to the FSnandal Statements The Trustees ère responsible for preparing a tru5tees' annual report and financial Statements in accordance with the applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Stotland requires the Tru5tee5 to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Association at the end of the year and of the profit or1055 for the year then ended. In preparin8 those financial statements, the Trustees are required to.. select sultable accountlng policlès and then apply them consistently- observe the methods and prlndples in the Charities SORP- makè judgements and eslirnates that are reasonable and prudent,. state whether applicable accountin8 stsndards have been followed, subject to any material departures disclosed and explained in the financial staternents.. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in buslness. The Trustees are responsible for keeping propef attounting record5 which disclose with reasonable accuraty at any tbme the financial position of the charity and to enable them to ensure that the financial statements complv with the Charitie5 and Trustee Investment (Scotlandl Act 2W5 and Charities Accounts (Scotlandl Regulations 2006 las amended) and the provisions of the Associations constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responslble for the maintenance and integrity of the Association and financial information ncluded on the charity's website. Legislation in the United Kingdorn governing the preparation and di55emination of financial statements may differ from legislation in otherjurisdictions Approved by the Trustees and signed on their behalf. Jo Elliot, Trustee Date: 30 April 2026 GREYFRIARS CHARTERIS CENTRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 I report on the accounts of the charity for the year to 31 December 2025 which are set out on pages 8 to 18. Re5pertive re5ponsibllitie5 of the trustees and examiner The charity's Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and TTUStee Investment (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 20r las amended). The charitvs trustees consider ihat the audit requirement of Regulation 10111 lal to Icl of the Accounts Regulations does not apply. It 15 my responsibility to examine the accounts a5 required under section 44111 Icl of the Act and to state whether particular matters have come to my attention. Basls of Indèpendent examlnerfs statement My examination 15 carried out in accordance with Regulation 11 of the Charities Accounts (Scotlandl Regulations 2006 las amended). 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 iterns or disclosures in the accounts. and seeking explanations from the trustees concerning any such matters. The procedure5 undertaken do fiot 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 examlnerfs statement In the course of my examination, no matier has Come io my attentlon.. i) which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accoidance with Section 44 llllal of the 2005 Act, Regulation 4 of the 2￿6 Accounts Regulations las amendedl, and of the Companies Act 2006.. and to prepare accounts whlch accord wlth the accountlng records and comply with Regulation 8 of the 2006 Accounts Regulatlons las amended) have not been met.. or 21 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Louise Presslie CA Whitelaw Wells Chartered Accountants 9 Ainslie Place Edinburgh. EH3 6AT Date.. O i May 2026 GREYFRIARS CHJIITERIS(fNTRE STATEME14TOF FIN•￿0ALACWF￿￿Es FOftTMEYEAR ENDED 31 OECEMBER2025 2015 Unresirkthd lunds 2025 2025 Yotsi fvnds 2024 Total fvnds Note R•strkt Donations and 8rants Charitableactivities Investments 1,017 273,598 4.569 1,017 273,598 4,569 26,671 246,802 4,g93 TWI In¢ome4nd endw4vrnerrtS 279.184 279.184 278.466 Exwndilwre Chartta￿e attlvrt*s 286,691 16.586 303.277 270,238 Totsl exPendi￿ra 186Wi 16.586 JOY277 270.238 NetlrKomel lexpendltLw¢I 17.507 116.5861 124m31 8.22B Transfer between f￿d$ li Net rnovemEntln hjnds 17.507 124,0931 8,228 Total ftsnd$ brou¥htfvryv4rd li 143.125 41,804 184,929 176.701 Total lund5 GREYFRIARSCHARTERIS CENTRE 8AiAIICE SHEEr AS AT JI DECEMBER 2025 21n5 Total funds Note Unrestricted I￿￿5 Restdrted fvnds Totsl Flxed &sets Tan8lble assets Total fixed •55ets 52,541 19,828 72,369 85,241 S2￿41 19M28 72,369 85,241 Currenta55ets Debtors Cash at bank and in hand ,177 134,492 360 5,030 10,537 139,522 17,982 136,031 Toial curren¢ •s$ets 144.669 5390 Is4￿ Creditorsfalllngdue withln or* year io 61592 6L592 54,3Z5 Netcurrent assets 83N77 5,390 Total assets less Current liabilitle5 135.618 25,218 160,836 184,929 editors fallingdue after one vear Net assets 135.618 25218 160,836 184.929 Funds of ihetharity Unrestricted funds Restricted furid5 135.618 135,618 25,218 143,125 41,804 25,218 Total tharlty fvnds li 135.618 25,218 160,836 184.929 The notes on p38es 11 to 18 form an integral part of these accounts. The accounts We￿ approved bythe Trustees on JOApril 2026 and signed on their behalf bv.. Jo Elllot Twstee GREYFRtARS CHARTERIS CENTRE STATEMENT OF CASHFLOWS AS AT 31 DECEMBER 2025 2025 Totsl 2024 Total Note Net cash provided by operating artivities 12 18.219 29.081 Cash flows from Investlng attivities: Purchase of fixed assets 114,7281 125,0401 Net cash provided by investing actlvitles 114.7281 125.0401 Change In cash and cash equlvalents In the year 3.491 4,041 Cash and cash equivalents brought forward 136.031 131,990 Cash and cash equlvalents carrled forward 139.522 136,031 The notes on pages 11 to 18 form an inte8ral part of these accounts. io GREYFRIARS CHARTERIS CENTRE NOTES FORMING PART OF THE FINANCIAL STATEMENTS AS AT 31 DECEMBER 2025 l. Accountlng Pollclès The principal accounting policies, which have been applied consistèntly in the year in dealin8 Wlth items which are considered material to the accounts, are set out below. Basls of accountin The financial statements have been prepared under the hlstorlcal cost Convention with items reco8nised at cost or transaction value unless otherwise stated in the relevant notelsl to these accounts. The financial statements have been prepafed In accordance with the Statemenl of Recornmended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 leffective l January 20191 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS1021, the Charltles and Trustee Investment Iscotlandl Act 2005 and the Charities Accounts15cotlandl Regulations 2006 las amendedl. Greyfriar5 Charteris Centre meets the definition of a public benefit entity under FR5102. Assets and liabilities are initially recorded at historical cost or transaction value unless otherwise stated in the relevant ac¢ountlnB policy notelsl. The Trustees consider that there are no rnaterial un￿rtaIntieS about the ability of the charity to continue as going contern for the foreseeable future. Thu5, the Trustees continue to adopt the going concern basis of accountin8 in preparing the financial statements. Fund accountlng Funds are classifled as either restricted funds or unrestricted funds, defined as follows.. Unrestricted Funds Unrestricted funds aregrants and other incoming resources receivable orgenerated forthe objects of the charity without further specified purpose and are available as Beneral funds. The frustees may deslgnate from time to time sorne of these reserves for specific purposes and activitie5. All unrestricted reserves are currently undesignated and held in general funds. Restricted funds Any restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criterla Is charged to the fund. Income Income is reco8nised when the charity has entitlemeni to the funds, any performance Conditions attached to the itemlsl of income have been met, It Is probable that the income will be received and the amount can be measured reliablv. Donations receivable are Credited in the statement of financial actlvitles when there is sufficient certainty of their receipt and the value of incoming resources can be measured with sufficient reliability. Charrtable activitie5 including use of premise and event income which are recognised during the perlod to which they relate. Investment income is included when receivable. All incorne 15 Stated net of value added tax. li GREYFRIARS CHARTERIS CENTRE NOTES FORMING PART OF THE FINANOAL STATEMENTS AS AT 31 DECEMBER 2025 Expenditure Expenditure is recoBnised once there 15 a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings.. Expenditure on charitable activities includes the costs Incurred by the charity in delivery of its activitles and services to its beneficiaries and their associated 5UPPQrt Costs. Other expenditure represents those items not fallin8 into any other heading. Flxed Assets All ian8ible fixed assets costing in excess of £1,000 and havin8 a value to the charitygreater than oneyear, other than those acquired for specific purposes, arè capitalised. Depreclatlon Is provlded on a strai8ht-line basis to write off the cost or initial value, less residual value, of tanelble fixed asset5 over their estimated useful INes'. Furniture and equipment- 3-5 years. Financial Instruments The charity only has financlal assets artd liabilities of a kind that qualify as basic Instruments. Baslc financial Snstruments are initially recognised at transaction value and subsequently measured at thelr settlement value. Pensions The Charity operates a contribution scheme for the prlvate pensions of some members of staff. The charity's contribution is 5% of salary12024.. 4%) paid dirett to the workplace pension provider. TaxatSon Greyfriars Charteri5 Centre is recognised as a charity for the purposes of applicable taxation le8151ation and Is therefore not subject to taxation on its charitable activltles. Judgements and key sources of estlmatlon untertalnty In the application of the charity's 3ccouritin8 policies, the trustees are required to make judgements, estimates and assumptions about the carryin8 amount of assets and liabilities that are not readily apparent from other 50urce5. The estimates and associated assumptions are based on historital experien￿ and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and undeilyinB assumption5 are reviewed on an ongoing basis. Revislons to accountlng estimates are recoBnised in the period in which the estirnate is revised where the revlsion affects only that perlod, or in the period of the revision and future periods whefe the revlslon affeds both current and future periods. 12 GREYFRIARS CHARTERIS CENTRE NOTES TO THE FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 2. Donatlons and le8ades Unrestricted funds Restrirted funds 2025 Total 2024 Total Donations Grants- PWP & EERI Grants- other 1,017 1,017 4,550 16,634 5.487 26,671 1,017 1.017 Intome from grants and donations was £1,01712024'. £26,671) of whlch £1,01712024.' £1,789) was unrestrlcted income and £nil12024.' £24,8821 was restricted income. 3. Charitable actlvltlos UnrestrScted funds Restrfcted funds 2025 Total 2024 Total Use of premise$ and facilities Other income from charltable actlvltles 247,882 25,716 247,882 25,716 227,797 19,CXJ5 273.598 273,598 246,802 Income from charitable activities was £273,598 12024.. £246,802) of v4hich £273,598 12024.. £246,802) was unrestritted intome and £nil12024.' £nil I was restricted income. 13 GREYFRIARS CHARTERIS CENTRE NOTES TO THE FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31 DECEMBER 2025 4. Anatysls of expendlture Unrestrlrted funds Restrlrted funds 2025 Total 2024 Total Charitable expendlture Staff costs Other staff related costs Rent 162,458 1,514 24,858 31,001 14,762 264 4,500 166,958 1,514 24,858 32.565 14,762 4,578 12,732 8,411 1,181 1,429 1,935 1,023 989 141,262 2,520 24,858 26,023 16,323 5,622 8,397 7,753 5,366 1.928 1,518 1,335 474 Property running costs Repairs and maintenance Event Costs Catering Costs Accountancy fees Other professional costs Telephone and internet Printin&Statione¥y & Advertising IT & Software Travel Depreciation Bank charges Other expenses Independent examination fees 1,564 4,314 12,732 8,411 1,181 1.429 1,935 1,023 989 21,392 294 6,208 27.600 294 24.115 313 891 1.540 2,1 2,100 286.691 16.586 303.277 270.238 Support costs have not been separately Identified as the trustees consider that there is only one charitable activity. Expenditure on charitable artivitles was £303,277 12024.. £270,238) of which £286,691 12024.. £231.7961 was unrestricted and £16,58612024.. £38,442) was restricted. 5. Net result Thi5 15 stated after charging-. 2025 Total 2024 Total Independent examination fees Depreciation charge 2,100 27.600 1,540 24,115 14 GREYFRIARS CHARTERIS CENTRE NOTES TO THE FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER Z025 6. Analysis of staff Costs 2025 Total 2024 Total Salaries and wages Social security cost5 Pension Costs 156,988 4,463 5,507 134,734 3,339 3,189 166.958 141,262 The average number of employees on a headcount basis during the period was 1212024.. 101. No employee had employee benefits in ex￿55 of £60,CO) in 2025 or 2024. The charity operates a defined contribution pension scheme. which is open to all qualifylng employees. The Charitls contribution is 5%12024.' 4%) of salary. The pension cost charge payable by the charity to the schemes has been charged to the incorne and expenditure account and amounted to £5.507 12024.. £3,189). Contributions outstanding at the year-end amounted to £1,10612024.. £3481. 7. Trustees, Remuneratlon and Related Party Transactlons The Trustees recelved no remuneration in the year12024: £nill. During the year no Trustee was reimbursed 12024.. £nlll In relatlon to general expenses incurred on behalf of the charity. Jo Elliot served as a trustee of Greyfriars Klrk durlng the year. Donations of £nil12024= £4871 were received frorn the Binks Trust, of which Jo Elliot is a Trustee. During the year rent of £24,858 12024.. £24,858) and salary recharges of £7,560 12024.'£7,2001 were paid to Greyfriars Kirk. During the year goods and servlces of £15012024.'£3761 were purchased by Grassmarket Community Project and goods and services amounting to £774 12024:£2,5691 were purchased from Grassmarket Community Project, a charity which Jo Elliot and Gre8 Honeyman are Dirertors and Richard Frazer was a dirertor until he resigned on 12 February 2025. At the year-end £756 remained due to12024'. £720 due tol GreyFriar5 Kirk, and £25512024'.£2581 remained due to Grassmarket Communlty Projett. 8. Flxed Awts Furnlture & equlprnent Total Cost As at l January 2025 Additions As at 31 December 2025 140,999 14.728 155,727 Depreclatlon As at I january 2025 Charge for the year As at 31 De￿rnber 2025 Net book value as at 31 December 2025 Net book value as at 31 December 2024 155,7581 127,6001 183,3581 72.369 85.241 15 GREYFRIARS CHARTERIS CENTRE NOTES TO THE FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 9. Oebtors 2025 Total 2024 Total Trade debtors Prepayments and accrued income 8,295 2,242 6.394 11,588 10.537 17,982 10. Credltors Falllng due within one year 2025 Total 2024 Total Social security and other taxes Deferred income Amounts due to Greyfriars Kirk Accruals and other creditor5 12,662 31,893 756 16,281 9,223 23,357 720 21,025 61.592 54,325 Deferred income Ideposlts by users olthe premises) 2025 Total 2024 Total Brought forward Released to income in the year Received durlng the year 23,357 123,3571 31,893 31.893 18,575 118,5751 23,357 23.357 11. Movement in funds Asat 1.1.25 Asat 31.12.25 Income Expendlture Transfers Unrestricted funds General Fund Capltal Fund 83,920 59,205 143.125 279,184 1268,5991 118,0921 1286,6911 111,4281 11.428 83,077 52.541 135,618 279.184 Restricted funds Community Engagement Sanctuary CEC-Commnity Grant Community Events 35,305 3,267 2,124 1,108 113,1291 19921 12,1241 13411 116,5861 22,176 2.275 767 41.804 25.218 184.929 279.184 1303.2771 160.836 16 GREYFRIARS CHARTERIS CENTRE PIOTES TO THE FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 11. Movement in funds {conLI Asat 1.1.24 Asat 31.12.24 Incorne ExpendS￿re Transfers Unrestrlrted funds General Fund Capital Fund 42,389 78,888 121,277 253.584 1213,7041 118.0921 1231.7961 1,651 11,5911 83,920 59.205 143.125 253,584 Restrlrted funds Capital Fund Community Engagement Dumbiedyke5 Wifi Sanctuary CEC-Commnity Grant Community Events EERIIpwp 487 14871 45,159 3,417 4.298 19,8541 13,4501 11,0311 12,8761 14.5971 116,6341 138,4421 35,305 33 3,267 2,124 1,108 5,000 2,761 16,634 24,882 2,550 394 55.424 41,804 176,701 278.466 1270.2381 184,929 Fund purposes: Unrestrlrtedfund5.' General Fund Capital Fund Represents the general giving and expenditu￿ of the charlty. This holds the a55et5 purchased through grant funding and donations for specific assets. Restri¢tedfvnd5.' Capiial Fund Monies were received to fund specific assets purchased in the year and as there were no ongoing ￿$trIctl0n$ the funds were transferred to a separate designated fund. Grant received Irorn Foundation Scotland to assist in the developrnent of a health and well being initiative at the Greyfriars Charteris Centre. Funds received to sustain and increase community events, such as coffee mornings and festive lunches. Funds received to support an intern to take the project to improve wifi in the local community onto next sta8es. Funds r￿e1Ved to support Heart for Art classes dementia. f unds received to furnish the Sanctuary. 7hese are grant schernes paid by the City of Edinburgh Council funded and administered by them, in line with ihe Scottish Government's No One Left Behind ethos. Community En84ernent Communlty Events Dumbiedykes Wifi CEC-Community Grant art classes for those living with sanctuary EERIIPWP INOLBI For all restritted reserves lothèr than capital) transfers a￿ made io the general reserve to cover fxility and staff costs as agreed with the funder. 17 GREYFRIARS CHARTERIS CENTRE NOTES TO THE FINANCIAL ACTIVITIES FOR THE YEAR ENDED 310ECEMBER 2025 12. ReconciliatSon of net movement in fvnds to net cashflow frorn operating activSlles 2025 Total 2024 Total Net movement in funds Add back depreciation charge Decrease I Ilncreasel in debtors Increase in Creditors 124,0931 27,6CK) 7,445 7,267 8,228 24,115 15,8581 2,596 Net cash generated from opeiatlng a¢tlvltles 18,219 29,081 13. Operatlng leases At the end of the financial year the charrty had commitments un(ier a non-cancellable operating lease for rent as follows.. 2025 2024 Within one year Between two and five years Over five years 24.858 99,432 310,725 24,858 99,432 335,583 435.015 459,873 14 Analy55s of Net assets between funds Unrestrlcted funds Restri¢ted funds Total funds Tangible Fixed Assets Current assets Current liabitities Net assets at 31 December 2025 52,541 144,669 161,5921 135,618 19.828 5,390 72,369 150,059 161,5921 160,836 25,218 Tanglble Fixed Assets Current assets Current liabitities Net assets at 31 December 2024 59,205 138,245 154,3251 143,125 26,036 15,768 85,241 154,013 IS4,3251 184,929 41,804