Charity registration number SC051120 (Scotland)
ST ANDREWS MAR THOMA CHURCH
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

ST ANDREWS MAR THOMA CHURCH
CONTENTS
Page
Trustees, report
Independent examinerfs report
Receipts and payments account
Statement of balan￿S
Notes to the financial statements
12-13

ST ANDREWS MAR THOMA CHURCH
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
°No Eye has seen,No Ear has Heard,No Mind has Conceived what God has Prepared for those who Love
Him":1 Corinthians 2.9
The trustees present their annual report and financial statements for the year ended 31 March 2025.
St Andrew's Mar Thoma was incorporated as a Scottish charity (SCIO) on 13 July 2021. The Church ￿gan as a
prayer group then became a parish. The income held by the parish was donated to the SCIO.
The financial statements have been prepared in accordance viith the accounting policies set out in note 1 to the
financial statements and comply with the charity's constitution the Charities and Trustee Investment (Scotland) Act
2005, the Charities Accounts (Scotland} Regulations 2006 (as amended) and "Accounting and Reporting by
Charities: Statement of Recommended Practi￿ applicable to Charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102}" (effective 1 January
2019}.
Objectives and activities
The organisation's purposes are
the advancement of religion, specifically the Christian faith. in accordance with the traditions of the Mar
Thoma Syrian Church of Malabar and consistent wth= The Christian Bible - Declaration and Rules of the
Mar Thoma Syrian Church of Malabar
Provide its members with regular Christian worship services,in accordance with the traditions of the Mar
Thoma Syrian Church of Malabar
To provide pastoral care and organize activities to promote the spiritual life of its members and wider
community
To make voluntary contributions for evangelistic and charitable work in the United Kingdom and abroad
especially India
The Charity may participate in collaborative programmes with other Churches with which it has communal
relationships and also participate in all acceptable ecumenical relationships as a full member of the World
Council of Churches (WCC) and Churches Together in Britain and Ireland {CTBI}
Achievements and performance
On behalf of the executive committee. let me present the Annual report for the year 2024-25. Our Parish which
started in 2001 as a small prayer group has crossed many milestones since, and we are hoping to continue this
growth further in the years coming. We started 24 years ago as a small prayer group and God transformed this
humble beginning to a blessed parish named St. Andrews Mar Thoma Church, Edinburgh. Our Prayer group was
declared as a congregation in the year 2003 and then elevated to a parish on 1 March 2021, and we have now
completed four years as a parish. We are the one and only Mar Thoma Parish in Scotland. We received our charity
registration on 13 July 2021 and became Scottish Charitable Incorporative Organisation (SCIOI, making us the first
Parish in the UK wth SCIO or CIO status. Last year our Parish registered wth HMRC (His Majesty's Revenue and
Customs) enabling us to claim GiftAid which was another great achievement.

ST ANDREWS MAR THOMA CHURCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Our New chU￿h (StAndrews MarThoma Church. Sheldhill. Falkirk, FK12DT)
It has always been our dream to have our church bulding, and through dedication and hard work, we have
tumed that dream into realty. IAÈ started searching for a tlace of worship since 2021 and viewed a total of 10
church buildings and put offers for 6 church buildings altogether. On 8 January 2025. the Building Search
Committee found the Blackbraes and Shieldhill Parish Church, cY*med by the Church of Scouand, which was
available for sale. On 12 January 2025 a viewng was arranged and an executive committee held on same day
decided to pui an offer to the church buifvjing within the range of £125.000 to £170,000 after getting approval from
the Genera body. An emergency GB which was held on 19 January 2025 after gettj'ng approval from Diocesan
Episcopa and GB deaded to put an offer the range of £125,000 to £200,000. During this time, we were able to
get in touch %*ith the office bearers of Blackbraes and Shieklhill Parish Church. and we came to know that the
congregation was eager to sell the church building to us. as they wished to preserve it as a church and a place of
worship. Afler further consultations wth them, we submitted an offer of £95,000 for Blackbraes and Shieldhill Parish
Church, located in Shieldhill, Fakirk, FK1 2DT. through Austin Laffety Solicitors. Our offer VRS accepted on 13
FebNary 2025, and we received the keys to the church on 28 March 2025. There were a total of 10 notes of interest
induding ours for this church building but our offer was a¢¢epted because the Congregation of Blackbraes and
Shieldhill wanted to ensure the building conts'nued to seNe as a place of worship. This marks a historic achievement
for the Mar Thoma Church in Scolland. our very first church building in Scotland. A wonderful gift from God Ajmighty
for us and for fijture generations. Executive committee meeting held on 22 March 2025 discussed the possibility of
having our church consecration on 10 May 2025 {
025 after
seeking the avalability of our Diocesan EFHscopa
he overall
res
onsibili
of the arrangement consecration was entrusted to
ecrelary and Vice president Mr
the in charge of p
xpress our heante
gralltude to our Vicar and President
our Vice Presiden
nd special thanks to our Trustees. -
, for their dedication in managing the finances necessary for acquiring the church building. My sincere
thanks to the Executive Committee members and all our parishioners for their unwavenng support and hard work in
making our dream come true. Wrthout
our support. we COLld not have achieved this mikstone. A special thank you
to our
arish member,
or
enerousty agreeing to buikl the new Hdy Madbaha for our church,
and to
r their great commitment and valuatle contributions. We also thank
ayi
ertake the painb'ng work. Special thanks
or their help in sketching a model for our new Madbaha
Once again, l extend my deepest thanks to everyone. v￿ are incredibly proud of the achievements GCYJ has
graciousty granted us over the past years. These accomplishments are a direct resLAt of the dedicated and fetvent
support of our parishioners. As we bok to the future. it is our humt4e wish and prayer to grow spiritually in and
through Christ in the years to Come.
Ourvlcar
Our Vica
took charge of the Parish family from 1
November 2022 and has now Gomp
eted two year and six months of their wonderful ministry here. We are blessed
to have
as our new V￿ar. his spiritual leadership is a great mob"vation for us all. We also
express our SIn￿re
an
s to our Vicar for the valuabbe service arKI guidance offered to the general administration
of the parish and pastoral care to members. ￿￿ediCatiOn and enthusiasm is a p(r•verful source of inspiration
for all our members to grow spiritually in Christ.
Our Parlsh Admlnlstrallon and Church servlces
The Parish fun
di¢xesan Bishop
ive guidance and support from our new

ST ANDREWS MAR THOMA CHURCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
By God's grace Now we have our own place of worship. The Reporting year we have been using St. Mary's
Episcopal Church, Dalmahoy as our Pla￿ of worship on a rental basis. Rev. Christine Downey, who is the rector of
this church, has been very helpful. We have been using St Mary's Episcopal Church, Dalmahoy as our place of
worship since JLly 2019. We have had regular Hoty Communion service every 2nd, 4th, and 5th Sunday of the
Month at 2.30pm at Sl. Marys Episcopal Church. Dalmahoy. The frfth Sunday seplice is conducted in ttE English
order, and our Youth Fellowship members assisl the Vicar during the seprfice, which helps foster greater involvement
of our youth in church activibes. At present, we have four prayer groups: Edinburgh, Kirkcaldy, Glasgow, and
Aberdeen. HLqy Communion is celebrated every second Saturday of the month in Aberdeen for our members
residing in that locality.
This year, 11 new members joined our parish. On behalf of SL Andrews Mar Thoma Church, Edinburgh. l èxiend a
heartfeli welcome to these new members.
On behalf of Executive committee I vA)uld like to expr￿ our heartfelt thanks t
bearers of St.Marys Episcopal church Dalmahoy.
nd office
Current r
Thanks to
VR aso used St Machan parish church for six months from Juty 2024 till December 2024.
Offi￿ bearers of Sl Machan Church for their h* and supporL
Area Prayer Groups & Cottage prayer
We have four area prayer groups namety Aberdeen, Edinburgh. Glasgow and lQrkcaldy led by prayer ¢c￿rdInatOrs.
All prayer groups regularty hold cottage prayers once every morrth. I would like to record a word of appreciation to
all prayer group ccbordinators for their initiative.
Sunday School
Slng to the Lord A new Song .Slng to the Lord all the earth. Slng To the Lord pralse HIS name: proclalm H18
safvation day after day
Psalm 96.1-2
Sunday school plays a vital rde in budding faith and character fonnation of a child. It also aids their discovery of
their relats"onship with God.
A meeting was held on 25 February 2023 where in office bearers for the year 202425 was elected As Following
Classes and Tlmings
We have 56 students enrolled in Sunday School ts tre year 202425. We have 13 cknes.
Common sessions of Sunday school are held every 2nd.4th Sunday from 13.30 to 14.30 at St Marys Episcopal
Churth Dalmahoy
Sunday school exams were conducted on 25 June 2023 at st Marys Episcopal Church, Dalmahoy. Sessions
indude various activities such as singing, stories and Cr￿ Virtual da&ses are held every week fi)r each group as
per the agreement and availability of teachers and students
Sunday School Exam: Diocesan Sunday school exam was conducted on 23 June 2024 at 2.30pm at St.Marys
Episcopal church Dalmahoy. Around 32 students appeared for the exam. Paper evaluvation was managed centrally
at Diocesan level by an exam board chaired by Sanoi Achen.
World Sunday School da .World Sunday school day was Ce￿brated on 10 November 2024. Sunday School
children assist
in world Sunday school day service. Semion was given by Sunday sthool
student
un
ays¢
ool chibjren perfomied song during the service.Medals and certificates V￿re
distributed to students for their achievements in the annual exam.

ST ANDREWS MAR THOMA CHURCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
VBS.'VBS 2024 themed. GO PRO'2 Timoth 2:15 Was conducted on 1740 October 2024 at St Marys Episcopal
church Dalmahoy
Other Activities."was Leaders trai
Peak Dislrict.This was attended b
ite Hall Education Centre,Buxton in
Sevlka Sangam
The St Andrews MTC Sevika Sangam was fwmed in the year 2021. All *vmen above the age of 18 are currently a
part of the Sevika Sangam. Our Sevika Sangam attended the Sevika Sangam Annual conference held on 28 May
2024 at Cannel MarThoma Church Liverpool.
St Andrews Sewka Sangam ￿lebrated Sewka Sangam day on
members assisted our vicar during the Service. sern￿n was given by
service a fete sale was conducted for fund raising.
Sangam
After the
rews MTC Edinburgh, I would Ske to express my thanks to
11 off ce bearers for their Dedication and Hard wor
Edavaka Mission
The first Edavaka Mission meeting of St Andrews Mar Thoma Church was held on 7 March 2021 at 11.45 am on
Zoom platfom. 66 members frcyn the parish joined the nevdy formed Edavaka Mission, St Andrews Edavaka
Mission have registered with Mar Thoma Vc4untary Evangelist Association, Thiruvalla in the year 2020. Vle
gratefully AcknovAedged the fact that the misgon members were able to lead intercessory prayer before parish
mission Sunday service. Similarty. parish mission members were ab￿ to partiapate in an or￿Ine prayer meeting
organised by UK. Europe and Africa dioceses and lead the wayer.
Tlb•ttan Boardèr Mlsslon
God gave the grace to collect funds fr¢)m the parish Edavaka mission members to the Tibettan Boarder Missi
e ￿0 helped wth our Edavaka mission activitie& Thanks to our Edavaka Mission Secreta
or all his contributions. Our Nthyly ekcted Edavaka Mission Secretary i.
Youth Fellowship
The St Andrews WC Youth Fellowship was fiymed in March 2021, and from there on, Y￿ set our aims to
continuousty nurture our relationship wtth Jesus Christ and buikl a vibrant and impactful youth community. We teach
our yOLrths to reflect Christ's love and expand His lQngdom for the next generats'on. During the year 2024-2025, the
St Andrews MTC Youth Fellowship consisted of around 53 registered youths, along with a great number of
intemational students. Throughout the year, youth fellowship conducted several YoLrth Fellowship meetings, in
which we praised the Lord with both English and Malayalam devotional songs. and held discussions led b
Youth fellowship members Visited Edinburgh Christmas Market on Saturday 28 December 2024
which was great experience for all youths. Thanks to our youth secretary
and all office bearers of
our youth fellowship for their dedication and hard work This
ave ce
rated Youth Sunday on 24
November 2024. Our newly elected Youth Secretary i
for the year 202&2026.

ST ANDREWS MAR THOMA CHURCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Choir
The Edinburgh St Andrews Mar Thoma Church Cl)oir was fomied on 19 October 2021 and has been registered with
the DSMC. This year we have celebrated 9 June 2024 as Choir Sunday. The Choir has been heavity involved in
leading the church in h
mns during our monthly and occasionally fortnighty Hcty Communion SeNices. speaal
thanks t
our Choir Master in her excellent song seledions and to our fellow choir members
for akvays leading our hymns. Also, thanks to M
nd Thejus Palooran for the instrumental support
making the choir even more divine and thanks to
for operating
the sound system during c￿r Holy Communion Servi￿$. Our churth choir chose to perfom several Christmas
Carols during the lead-up to Chnstrnas and our Annual Chnstmas caro
service On behalf of St Andrews MTC
Edinburgh I would like to express my hearty thanks to Our Vicar
choir lead•lWWW
and the Choir office bearers of 2024r2025 for all their har
ment to the choir. Our Newl
oir Master for the year 202&2026 is
wor
an
Comm
St Andrew5 Fun ,Family day out
On 1 June 2024 the parish organised a BBQ day out at Crai
prayer groups actively partiapated. Thanks to convenors
nicely c￿ordIna￿.ng the event.
toun count
ark St. Andrews. Members from all four
Onam 2024
This year. we as a parish celebrated Onam on 14 Se
our Parishioners. Thanks to the event c<MJrdinato
Youth fellowship members for cNrdinab'ng the event nicely. Thanks To
the evenL
tember 2024 and served s
ial traditional Onam Lunch to
and our
T nicely Compering
Parfsh Day
This year we celebrated our Pansh day on 6 October 2024 after the harvest festival at St Marls Episcopal church
hall. Dinner was served to all Parishioner5 after the service. Thanks to all Parishioners for their help and support
Special thanks to Convenors
Harvest festlval
The harvest festival is a time of giving thanks to our L<xd for his countless trAesvAng& This yeaf8 Harvest Festival
was held at Dalmahoy Church Hall on 6 October 2024 after the service. All families took part in making it a grand
sucrRss, raising £5,875 through a Fete and sale this year. I would like to appreciate every famity for their generous
offerin
s and active
artici
ation. May God Almighty bkss our labour and rvward us accordingty. Th￿kS to
for ccwrdinating and overseeing the success of this year's Harvest festival.

ST ANDREWS MAR THOMA CHURCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Christmas Carol Service
This
ear we celebrated our carol service on 21 December 2024 at Uphall South Church. Our Vica
d the service and delivered a Fruifful Christmas message. Let me appreciate all our organisations,. Choir,
Sunday school, Youth fellowshi
and Sevika San am for their contributions towards the Christmas Event. S ecial
thanks to Choir leader
House to House Carol singing
This year we had the wonderful experience of participating in the carol rounds. We had our houseto-house carol
service on the 13th, 14th and 15th of December 2024. Our Vicar
participated in the house-ttrhouse carol singing. which was a wonderful blessing tor all. Special thanks to all prayer
groups and the families who hosted us with lunch. We mana
ed to collect £2 380 throu
h carol sin
in
this
ear.
Thanks to the Co-ordinators
Vor their hard work.
Watch night Service
This year we have held a watch night service on 31 December 2024 at 10pm at St Marys Episcopal Church
Dalmahoy which was a blessing. Thanks to
or sponsoring cakes for everyone.
Family Conference
This year we had a family Conference from 14 February 2025 till 16 February 2025. The theme for this year's
conference was "ancora ' Rooted in Faith - United in Christ Ephesians 4'.13. A total of 104 members participated in
this Years Conference.
The Venue was Ardvreck School Crieff, Members from all four Prayer Groups Actively Participated.
This year We had Three Sponsors for Our Family Conference.. Golden Ambel restaurant, J&J Will Writers Scotland
and Arambella online Boutique. Special thanks to all the sponsors for supporting our Parish's Family Conference.
Visitors
This year ￿01Y Trinity Mar Thoma Church Nottingham visited our Parish on 22 September
2024 in connection with Diocesan Sunda
and pulpit change. vicar also celebrated Holy Qurbana with us. Thanks to
for Celebrating Holy Qurbana on 16 February 2025 Sunday during our
Family Gonlerence.
Financial review
The church's main source of income is from membership and donations.
We started the year 2024-25 with an opening balance of £62.305. Our closing balance for the year ending 2024-25
is £21,033 and cash in hand £5. Vve received generous contributions and support from our members. Thanks to all
Edavaka Sangham Members.

ST ANDREWS MAR THOMA CHURCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Reserves
It is the policy of the charity that unrestricted funds vthich have not been designated for a specific use should be
maintained at a level equivalent to be￿een three and six month's expenditure. The trustees consider that reserves
at this level will ensure that, in the event of a significant drop in fvnding, they wll be able to continue the charity's
current activities while consideration is given to ways in which additional funds may be raised. This level of reseNes
has been maintained throughout the year.
The funds at 31 March 2025 are £21,038 vthich are considered reasonable.
Gift aid
In the reporting year ,we have managed to daim £30.402 as Gift Aid from HMRC.
Structure, governance and management
The charity is an Scottlsh Incorporated Charity (SCIO) charity, number SC051120, and is administered in
accordance with the terms of the Constitution.
Reference and administrative details
The trustees who seNed during the year and up to the date of signature of the financial statements were..
Members of the parish are eligible for appointment as a Trustee. Office bearers are elected for a period of one year
and all members of the Executive Committee shall retire from office at theAGM and are available for re-election.
None of the trustees has any beneficial interest in the charity.
Safe
uardin
Inde
endent Examiner
Thomson Cooper
22 Stafford Street
EH3 7BD

ST ANDREWS MAR THOMA CHURCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Committoe Moetings
held 13 committee meetings this rewiirYJ year to decide on variws matters regarding the spiritual welfare and
general administration of our Parish. I would like to reC￿d a ￿￿rd of appreaation to all our committee members for
their active participation and valuabk inpuL
Church Bulldlng Search Commlttoe
Thanks lo church building search committee members for fin(fing the Blackbraes and Shieldhill Pwlsh Church and
brought to the attention of Execulive commrtiee and General body.
Conclu8lon
From the bottom of my heart. l express my appreciati￿ to all the fr￿MberS of our parish ts their kind SUPF)Ort
during this financAal year. Let me also appreciate our vI￿r ￿0nd all our ￿mmittee members for
their meritorious services. As a parish, we experienced God's protectson and care. As our DI0￿$an Episcopa
Thirumeni mentioned in his Serm￿ during our thurch Consecration as a Parish famty Let us join our hands
together and strive forward to lead <Jur parish to fvrther height& May God bless us all.
Statement of Trustees, Responsibilities
Tf* trustees are reswnsilje for preparing the Trustees. Report and the financial statements in accordance Nwth
applicable law and United lfjngdom Accounting Standards (Unrted Kir¥Jdom Generalty Accepted Accounting
Practice).
The law applicable to ¢haritse8 in ScotsrKI requires the trustees to prepwe finarKial statements for each financial
year which give a true and fair view of the state of affairs of the chanty and of tho incomlng rnsourees and
application of resources of the charbty for that year.
In preparing these financial statements, the trustees arn required to:
- select suitable accounts'ng polcies and then apply them consistenty,
- observe the meth¢Jds and principles in the Charities SORP",
- make judgements and estimates that are reasonable and Fxudent;
- state whether applicable accountlng starKlards have been ftlltr*ed. subject to any matedal departwes dlscbsed
and exFAain8d in the finan￿al statemnts: and
- prepare the finanoal statements on the going concem basis unless rt is inappmpriate to presun% that the charity
will continue in opwation.
Thè trustees ar6 rnsponsible for keeping adequata &counting records that discbs6 ￿1th reasonable ac¢xracy at
any b'me the financial pmtion of the chanty and enaNe them to ensure that the financial statements comply with the
Companies Act 2006. the Charities and Trustee Investment (Scodand) Act 2005 and Charities Accounts
(Scodand) Reg￿ationS 2006. They are *0 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, report was approved by the Executive Committee.
Trustee
1&12-25

ST ANDREWS MAR THOMA CHURCH
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ST ANDREWS MAR THOMA CHURCH
I report on the fina￿la1 statements of charity ts the year ended 31 Marth 2025. which ar• set oul on pages
to 13.
Respectlve respon8lbllltles of trustees and oxamlner
The charitys trustees are respon￿ble for the preparation of the fir￿￿la1 statements in accordance with the tenn8
of the Charities and Trustee Investments {ScodarKI) Act 2005 and the Charities Accounts (Scotland) Regulations
2006. The chari￿$ trustees consider that the audlt requirement of Regulation 10(1)(a) to (c) of the 20¢% Accounts
Regllations does not apply. It is my responsibilty to examine the financial statements as required under section
44(1)(c) of the Act and to state whether parti(xAar matters have come to my attention.
Basis of independent examinerfs statemefrt
My examination is carried out in accordaKe ￿ Regulatim 11 of 20C* A(wJnts Regulations. An
examination inC￿deS a review of the accounting re￿dS kept by the chanty and a comparison of the fjnancial
statements presented those records. It also indudes consideration of any unusual items or disdosures in the
financial statements, and seeks explanations from the trustees COn￿mIng any such matters. The procedures
undertaken do not provide all the evidence that would be required in an audit and consequentty I do not express
an audit opinion on the view given by ts finwKial statemerts.
Independent examinerfs statement
In connection wilh my examination, no other matter exceo that referred to in the FmiOUS paragraph has come to
my attentlon:
(a) vthich gives me ￿asonable cause to belio4e that in any materia ￿SpeCt the requ1￿Ments..
(i) to keep accounting records in accordance wth seth'on 44(1) (a) of the 2005 Act and Regulation 4
the 2006 Accounts Regulations" and
(li) to prepare financial statements whith accwd vfith the accounting re¢￿d$ and comply Regulation
8 of the 2006 Accounts RegLIati￿s.
have not been met or
(b) to vthich, in my opinion, attentkjn ShO￿d be drawn In order to enatle a proper understarKllng of
fina￿la1 statements to be reathed.
Thomson Cooper Accountants
22 Stafford Street
Edinburgh
EH3 7BD
18-12-25

ST ANDREWS MAR THOMA CHURCH
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Total
2025
Total
2024
Membership subscriptions
Special and other donations
Offertories
Bible school, conferences and other church activities
Fete and other fundraising
26,315
43,750
8,331
27,621
4,947
21,995
16,009
8,571
10,458
2,593
Total receipts
110,964
59,626
Cost of charitable activities
Church hall rent
Guest honorarium and worship expenses
Vicar salary share and travel expenses
ZonallCOMPE expenses
Sunday School expenses
Festival expenses
Sundry expenses
Sevika Sangam
Accountancy fees
2.125
750
20,262
18,944
1,912
4,882
233
981
2,784
2,421
898
27,641
11,722
3,356
2,875
296
3,389
52,873
52,598
Purchase of assets
99.358
Total payments
152,231
52,598
Excess of receipts over payments
(41,267)
7,028
10-

ST ANDREWS MAR THOMA CHURCH
Ststsment of Balances
AS AT31 MARCH 2025
Total
2025
Total
2024
Flxed assets
Tangible assets
99,340
Bank and deposlt balances
Bank and deposit balances brought forward
Excess of receipts over
payments in year
62,305
55,277
(41,267)
7,028
Bank and dep￿t balances carried forward
21,038
62,305
Llabllltl
Expenses
984
2,174
1&12-25
TheAccounts were approved by the Executive Commfftee M .........................
Signed for and on behalf of the Execubve Commitee
ecretary
11

ST ANDREWS MAR THOMA CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Charity information
St Andrews Mar Thoma Church is a Scottish Charitable Incorporated Organisation (SCIO) registered on 13
July 2021.
1.1 Accounting convention
The financial statements have been prepared on the Receipts and Payments basis in accordance with the
charity's constitution the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts
(Scotland) Regulations 2006 (as amended).
1.2 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtheran￿ of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific Conditions by donors that the capital must be maintained by the
charity.
1.3 Income
Income is recognised when the Charity is legally entitled to it after any perfomiance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Grfi Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or Othe￿Ise if the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
1.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third party, 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 classified by activty. The costs of each activity are made up of the total of dir&t costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributaue to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single aclivity are apportioned be￿een those activities on a basis
consistent with the use of reSoUr￿s. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
1.5 Tangible fixed assets
Tangible fixed assets are initially measured at cost and sUbseqUen￿Y measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives.
The gain or loss arising on the disposal of an asset is determined as the difference be￿een the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
12-

ST ANDREWS MAR THOMA CHURCH
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Icontinued)
1.6 Impairment of fixed assets
At each reporting end date, the charity ￿vIewS the carying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impaimient loss. If any such ind￿tIOn
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impaimient
loss {if any).
Trustees
None of the trustees (or any persons connected y￿th them) received any remuneration or benefits from the
charity during the year.
Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Tangible fixed assets
Freehold land
and buildings
Cost
Additions
99,340
At 31 March 2025
99,340
Carrying amount
At 31 March 2025
99,340
Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 April
2024
Incoming
sOU￿e$
Resources At 31 March
expended
2025
General funds
62,305
110,964
(152,231)
21,038
Previous year:
At 1 April
2023
Incoming
sources
Resources At 31 March
expended
2024
General funds
55,277
59,626
(52,598)
62,305
13-