CHARIIV REGISTRATION NUMBER.. SC051969 Sanctuary First Unaudited Financial Statements 31 December 2025 ARM IN ARM ACCOUNTING LIMITED Chartered aCcuntantS Herkimer HcKAse Mill Road Industrial Estate Linlithgow EH49 7SF
Sanctuary Flrst Flnanclal Statenwnts Year ended 31 December 2025 Pago Trustees, annual report Independent examinerfs report to trustees Statement of financial activities 10 Statement of financial position Notes to the financial statements 11 12
Sanctuary Flrst Trustees. Annual Report Y•ar ended 31 Dec•mb•r 2026 The trnslees sent Ihelr report 01 Ihe unaudlled financ1 statewIn1$ cllhe charity forlhe year onded 31 Oecember 2025. Chalrfs report Dear FiieThJs, Just a few Yea 890, I St)d iiisvje Ihe Sagrada Famih'a in 8or¢ek)na. staling 81 Ihal incredsble slone buibjing. Kthen I he8rn1 the news thks year Ihal they h&J finally compleled the lallesl sleeple, it got me thinking. En after a century of work, that cathedral MaInS an "unfinished masterpiece". It is c#)Neciive offering of worship, buil 1stentlY or penerallons by h8Thls that knew they might never see thè final stone lahj. That expew1 has stayed with me because it's exafjfy ITh I see saft8ry Fff5t. We are bufftjing a 'dyMal cathedr8f for the future - a sacred space that we are layering with prayer and cKJmmunity action txrt atong with othets who wll contKiue to bjikj a1 finish il long after us. Like that great basilica, we are a work in prraress. Every Frfayer. nneClon, 8fKI resource is another stone placed in a living offering. This pOrt celebrates how God is transfomiing lives in 2025 and invttes you to join us in building this enduring legacy for the future. We are adNety encouraging more of our community lo consNJer the IMMrful effeci that legacy givlng can have wi helFrfng to eslablish the lorvJevity of our dJital cathedral.
Sanctuary First Trustees. Annual Report Year ended 31 December 2026 R•fernnc• •fid admSn18trntl d•tall• Registernd charlty name S8nctuary Fwsl Charity rnglstrnllon number SC051989 Prin¢•pal office Hunlshaw House Eart51on BeIckSh1 TD4 6AF Scottish Borde Jane Mocoll Steel Rev Dr Pete Phifips Rev Scott Jame5 Shatheton Very Rev A Bog Mr Jarr Henry Steel Rev Laura D•Jan Rev Dr Scott James Shackleton (Appowtted P May 2025) Mr Paul John Goode Rev Jonathan Ctyde FlemirYJ (Apkxsinled 91 January 2025) (Appointed 2f February 2025) Indèpendent examiner Am in Am ACUntO knmited Herkimer House Mill Road IrKlustrial Estale Linlilhgow EH49 7SF
Sanctuary First Trustees, Annual Report (conllmi•dJ Year ended 31 December 2025 Structur0• govemanc¢ and managem•nt Sancauary Firsi Is a Scot115h Charltable Incoryrated Owgn158llon {SCIO Reo Number SC051969). Sancluary Fir51 Is govemed by B08rd ofTrvslees whh conslsled of fve Iruslees At the start of 2025. The board norn1 meets on¢e every two or throe monlh5 etther in person or on zoom. All expendilu o)sls musl be Approved by Iwo out oflhree slgn8lories. olwhl¢h at le8sI one musl be a Charity Trustee. We have 8 w)lunleer accounts adminislr81or who manages 8118ccounls records on an ongoing b8SiS and reports directty to the Treasu r, 8nd who 81so tErforms all 8dfflinislrative lasks qUired of the 808nl and the CEO. have a strong operations team. consisting of sever81 volunteers 8nd skllled extemal technlcal nsuA8nl CA)nlf8¢tors who meet regulady to ensure smooth operation of 811 of our deliverables to the website, App and Social Media platforms, and our in-person events. The Chaim8n psents a report at every board meetlrvJ, as does the Treasurer. A Colabo1ve Vislon for the Futur¢ 2025 has been a watershed year for Sancluary First. Together, as frfends, Colleagues, and Committed C£smmunily membets. we are so grateful to God that we have been able to secure our immediate fmanual plans and paved the way foi sw3nificant growth of the missK)n atK1 development of Sancluary First. v exterKJ OUT slnrknre thanks lo every partner organisaknon a1 lo our individvol fvnd8r5. whose dedication has been inslrumenlal in buikling and maintaining ourgrowing. and Ihrwino dwjital community that now acheS acros5 ihe UK and beyond. We are especially eneouraged by the increasing number of Use who have becoffle commitied o)mmunity members by inrtl*ing monlhty Standing orters. This sKJnifies a collective commitment to greater financial sustainability, shrfling our reliance from single funding Sour to the robust 511PPJrt of our (Thimuniiy. Ourtarget s that we will bècome self-funding by the end of 2028. By thi5 we mean that Ihe Sanduary FI community Use will be the sourcè of our Core fvnding. BU1j1j on this stabilf(y, aThJ the recent confimialion that we have SeCud Ihre&year grdnl fvnding, we hekl a cruc¥al strategy day in O(#ober 2025, to define a clear and excitiThJ way foMard- a path we hope ttte wKler community of Sancluary First will help us navja1e together as partne in Chnst's mission to reach all the wohj wrth the gospel. The Unique Heart of Sin¢tuary First At the core of Sanctuary First 15 8 Chtsllan Community that mèèts Online Daity. This consk8tent, aCssible presence is our unKiue service prop)sStion {USP). are a vi181 resource. woviding a space for daily prayer, scdpture, and refflectlon. Sanctuary First is not merely a websrte or an App,. rt is a dh3Mal sanduary th81 coubj b8 described as a dKJrtal cathedral where indiv)JuaL8. whether new lo faith or having followed Chdst for many years. fknd nourshment for their souls and ale inveskn'ng in a dyital space forthe fuluie.
Sanctuary Flr3t Trnstees. Annual Report fconiknu•d) Year ended 31 December 2025 What (r Colle¢tiv• Cornmltment Has Built: Cons151ent Dally Detion.. Sanctuary Firsl provldes prayers, worship, bible ading, and refie¢tn resources every day- delivered on lime. with qualily, and with imagination. Talented Creators.. We are blessed with a unkuely gifted team ofwriters, prjCerS, presente, and musicians who craft thoughtful and engaging professKinal muttimeds8 resources. A Caring Community.. We have fostered 8 genuine, welcoming community Ihal engages in tWO- way dialo9ue, reaching out to Ihose who may be disenfrnnchised from conventional church and offering a message of hop8 and belonging. We want lo be 8 truly Christian communrty where all are known by their name and encouraged to rise into the full slalure of Chiislian Imng. We are extremely gratefvl to our fvnders Vardy Foundation, Balrd Trust. Hope Trust, First Fnjits, Novum Trnst, Church of Scotland and 3 priv8te indiwdual funders who wish to remain un-named. for their provision of much needed funding, many ol whom have given a 3-year oommlknent lo supwrt us financialty. INe are also partu18rty grateful to our community of indiv•Juals who giNe to sUprt our work either regulaty or on a one•off basis, and to our Voluntee who give oftheirtime IelY to support us with their gifts and talents and to those who give as regular or onevoff ging from our community which ts hoped to be about £40.000 being receNed in community gimng in 2026. I'd lik810 record our thanks to our Adminislralor, Jane Sleel. for all her WO In producing th8 accounts and sincere thanks to each member of the Board for their ongoing support, commitment and volunteering contributions. Special thanksto ourconsutting cA)ntraGtoTr, James Cathc8rt. Jack Steel and San(avs Media. We w6h to thank them all for their unwavering support and hard work. Ro¢ruiknent & Appointmnt of Trustses The membe of the Board of Sanctuary First are the Chafity TNstees. They have been selecled as they are C0nsK1ed lo have the appropriate gllls and skills needed in their role as Trustees. We will seek addiiional trustees as and when required. Rev Jonathan FMIng s2ned as Secretary on 9th Jan 2025. remalnlng as a Trustee. Jane Steel joined Ihe Boar(1 of Trustees on 91h Jan 2025 and was unanimously apFK¢inled as Secretary. We closed 2025 with e•Jhl trustees and continue lo seek one further trustee lo bring a WKler tange of skills and experience lo Ihe boa. Very Rev Albert Bogle, Chairptsrson Mr Paul Goc4Je. Treasurer Rev Jonathan Fleming, Trustee Rev Lauro Dtr3an, Tnjslee Mr James Sleel, Twstee Rev Dr Scott Shackielon, Trustee Rev Dr Pete Phillips. Trusiee Mrs Jane Steel. Secretary and Truslee
Sanctuary Flrst Trustees. Annual Report (¢tythi•dJ Year ended 31 December 2025 Otyectlv•s and activhi¢$ Buikling on our success and financial supFort from community giviNJ. the Sanctuary First strategy day set out 8 clear MSb)n to make our platfo more focused. accessit. and evangeltIc. This is where our grani funders continued inveslmenl fueLs (Thcial upjaies and exp8nsK)n while our regular ongoing community donations help to maNrtain our day to day nini51ry. 1: Optlmi$iThJ Our Dlgttal Plarfomi (Th• Gat•Ay to Faith As part of our plannwj devebpment for Ihe year ahead. we gim to focus our resources on the development enhancement of our dyital F4atfomi li the App & SarK#uary First wetsite. To ensure that our new material and woieas are gNen focus whik a150 allowing for our va& library of existirwJ material to be easity explor&1 arbj enjoyed. We are launching in 2026, a rnaiof initiative to de. A New App & bSIte Home Page." A dean nKxleffl de5•Jn whicti will act as a welcom8 to both lrfelono Christians and first-time vi5lor5. An Imwo¥pd Seafch Fund#Jn: An ev8rKdetst searth furthn that efficiently gu•Jes Use who are seeking to knryw ffre aul Jesus arn1 Ihe Chiistian lrfe. content to olMise our SEO: th w1 ueate resrmjrcts that 9¢ simple. clear answeryts to life's tryest queslions. such as.. is Jesus? H(Mf do I pray? What Is the Bibfe? How can I be less anxious ? V4that does the BiLqe to offer on current issues? By developing our plaffonn and content overthe comirNJ year, and conlinuing the work started tast year with developing the core sedions we hope to frJrther grow our offeriNJ lo our CLInt Users and to reach audience of people. This 15 how we rAan to effeity nurture new discrykn. 2.The Daily Joumoy (Daily Di$¢ipleship) This yearwe will aimtodevelop new lrting mateiial and content cenlered around ourcore branding so that more people come to knth¥ Sancluary First as Your Daity Walk with GCAJ, wherever you s al any time ofday. Focusing on the petsonal latnShip wrth Sanduary F¥st Your Online Community,, so our ¢ommunrty can feel a sense of trrtnetship on what we are collec#ity bjikling. much as they have a personal relationship with Gc#Y. We shall lean lurther into the 'Daity Walk. of Soncluary Fitsi. inbiliNJ reop to 'Start the day with Sanciuary First, 'End the day with Sanctuary Fitsl.. takirvj up the challenge lo walk daily wrth God through the oofyj aThJ times wrth San(auary First. Our goal is to use our daily content lo cuttivale disorAes who a also encouraoed to be witnesses. engaging wrth Ihe daily challenges of livino in the 2151 century.
Sanctuary Flrst Truste•8' Annual Report(¢ Year ended 31 December 2025 3. Forging p0rfUl partnershi IA Broadtrr Reach) ret)>3nise that reathing 8 yourYJer, rern audience and addressirvJ pressing issues like mental healih requires colkib)raiion. are a(livety deNeloping partnerships - frcn local churches who can host physKal events akJvJ with partaking in ¢realiTrJ content as part of a broader nthorked dJiial chur¢h. to uniNersty Stlents who can help us ¢reate fresh and vets cntent lor a new generalK)n. Our comunrtls support en8ble5 US to estat4L8h lfiese valuable relationships. WenIng our Inlemalional aCh, across countries aTrJ denominathjns so that F¢ople of any generation. background or cUttU can find a Place to Be wilh Sanduary FI1. 4. A Clear. Empowered Structure To ensure suslained gruwth. we are darify0 our govemance. separating the roles of the Chair and newty fom)ed role of 0ratiOnS Oirer, arKI nvIrWJ towa$ a Propcl Management approach for all new actlons. We are twibJiTrJ a roEMJst, wofessKinal tramework desKJned for effiaency and long-lem sucws. This will requ1 us to f#)d some extra fuTrJiNJ to errpby an OperatirvJ Officerto work wflh us on a part-time basis. The Path to Financial Su4tsknabilty The grrywir¥J number of community fflernbe estat4ishirYd regular nKnlhly ging is a powerful 8ffimiation of SanrAuary Firsfs missv)n. ft dennstre$ trwnership and èelief ui our ionTrtemi stability. Vk inwle all our ¢urrent partneTr arKI coNeagues to solKlify thi5 StrorwJ foUndatn through the newty commissioned Lrfellme & Legacy GMNJ Campawjn, wthich we lo launch in earty 2026. We are determine(I by Gcrfl's grace to corrtinue to 1] a lastiThJ kgacy tcoelher. en5urirYJ the continued future of dp3it81 Christian witness for generalnS to come. Every ¢ontritxrtion from our communty is a sh8red inveslment in reachiTh3 the ne>1 generaln and exp8ThJiNJ our Daitry Sanduary. Thank you for being the foundation of Sancluary First. with your helpwe wll continue to tAihJ our DJltal Cathedral and 1nSFrf a new waNp ol Oaty DtsoF5. Together. let us i11 the Iitranl future we have tAanned for San(uary Fwst.
Sanctuary Flrst Trustses. Annual Report(WMM Year ended 31 December 2025 Achf•v•ments and p•rfomwnco This year we have performed consm1eratY better than we were proiecaed to. based on our earfy year stalislks assessment, 8ThJ on Ihe notable dip in finances to create bhJ ambitious woiects. we had exWed to see 8 slvJht drop in Use across the toafd. On the Website we were propcted to reach 100K visits txrt ha surpassed this in the Lqst few months of the year reaching 182K, up 24.1% on last yea. For the app we seen slJlrt I)ease in user dtrwnlo&ls of the AFS) bringing our total estimated downk>ads ofthe App lo 3099 use. App 8¢1ivity however has seen a sliaht plateau on last year. Vkne thewebsrte can thri on ohjercontenl the app flourishes on shtrwcasing material, wrth that slhJhl dip. we have seen less of an increase in user acliwty than we usually experienc. This year we recorded 38.67K user actiwty events. down by 0.21% on last year5 38.92K. ImprovirvJ the arp adivity metric by inc¥easirvJ new contenl wtyjudion or showcasing objer content on the app shouky be a focus lortho year. Daity worship remains the mosl vi5iied seclion of ow site acxoss the LK)ard, for app. website and F8cetrf)ok (Fer cama of FQSt). Our events seclh)n mns second. ny)st certainty due to the Moming Pfayer. being the most consi51ent enI we run outsKle of the weekly Lrrfe Jam. We have CeiVed 10.1K Nryjeo this year via the app arml Wele, ¢Jtrwn 13% on last year, but thb 15 dire(aty linked to the crealKJn of new vTrJeo content. whKh there has been less of due lo tsjdget restrictions. In the next yearwith thifWJS in 8 {MfOr1a1J1e FN)silKn. this shoukj see an increase 8$ conlenl prodLt¢aion pth back up. Whiiethese Thumbe repThl8 solwj fouThJat•)n. ourstralegic goal 15 to otAunisethe vtsiior experience, maknng the ioumey deeper. clearer, arKI easrIOr every pemn who comes lo us whetherthis is via our App, ourwebsite or our %)cial media, priofiiising the user 1Th1•yal experience over an in¢ased aCh. In 2025, we kquncheAI seral new featu5 to Ihe Sancauary wetsiie arthy App. 1. Connect Eady this year in wepar8tion for Lent. we wt a focus on orlimriing our reach and engagement wrth the Conne(a material. The firsl slep to was to. at h)rvJ ksl. bring the Mnnect material lo the App. The new section launchJ ahead of Lent along wilh a ne•V ¢ampagn advertising the Lent material, along with the new app Sectn, where the Lent e05. questKJns and readings can all be easity ac¢essed. There a ¢onMnent secIn aThJ the atiilty to search for past Iherw to explore. AkirYJ with the app upjate we hava imwoved the connecl websiie fealures. adding a new landing page. hwJhlKJhtino the conned bjoklets. and pwttiro a focus on making the weekty material easier lo access wilh minimum searching. We added a new sedn sh¢)wcasiThJ Ihe online and in person groups we have running, and a oontacl fomi so Ihal peopk can gel in touch with us diredly to JONI one of our partner groups slraKJht from the site without haiiw lo set up their trwn. h this we also placed 8 new focus on Ihe printed conlth t(jOkts. taryeliryJ exksting groups lo deliver them bjoklels for free, and offering 8 new seThice for peop lo te able lo buy a w'nled tooklel and get it Ship to Iheffl al cost of wnlino aNI ShIprj for those that are running groups Ihat are not as dvJilally compatible.
Sanctuary First Trustees. Annual Report Year ended 31 December 2025 Thks has all seen a dired increase in user groups uslrwj the Conne(a material this year and an Ie0$8 In a¢AiNIty on ihe Conne(1 pages in App and on the website. 2. Bible As part of our focus on improving the core features of vthat Sancluary First offers in the fomi of o)nne¢X. the themes and the daity wor5hwJ. Vbt decKled to add a new featu lo further enhance the daity worship eyperience. As a new, App onty featu, we have in an interac#ive Bible to Ihe daily worship seciion. Along with readin9 the daily set bible readiw. users c4n dr¥e into the Bible further. readi befo atKI after the &dIrj starts for corrtexl. or to continue reading from where the Bible adIng started. This feature has also now come with the abilty lo chaTrJe the Biblè translation. and will soon launch as a fully funrlional bible on the tbNne page for peopbe to acaxss diredty so thai users that donl tr•m a bible can ac£es5 ri in App. 3. Miftiffulness In the laslquarter ofthe year, we added 8 Mirthlne5s sedknn lo ourwebslte and App, almW to connec with those who are siruggling with mental heatth issues aThJ anxiousness. This Sett is o)ntinuirvJ to eypand and hopwuuy w1 lknrish in 2026 wb1h new innovative content for our users. to help them find CAIM arvj connecl to Iheir faith. Financial rnview Income in the year was £96.502 includiw <lonath)ns of £42.018 and grants of £52.348 (as outlined in note 4). The exFeTrjitU in the per4j was £78,381 (as outfine in note 6). resuliing in a surplus for the perityj of £18,121. The tnjstees consijer thal unrestrided cash reseTrE5 of at least three months of unrestricaed budgeted spend is sufficient to provKle for an ortlerty managed run dcA¥n of the tharity shoulj the trustees dec•Jed to dissolN* the Charity. The charity cjosed with £33.310 in the bank and eJ05ing reserve5 of £30.453. The trustees, annual repjrt was ap[Koa on ..151fi Al.1 2026.. and svJned on behalf of the t)oard of trustees by: Very Rev A 8c¥3fe TNstee
Sanctuary Flrst Independent ExamSne¢s Report to the Trustees of Sanctuary Fbrst Year ended 31 December 2025 I p)rt to the INstees on my examinatts)n of the ffin8ncAal staternents of San¢Xuary First Cthe charitY) for Ihe year ended 31 December 2025. Respon$ibilllles and basls of T•port As the trustees of Ihe charity you are responsitAe lor the preparat¥)n of the finan¢Aal statements in accordance with the reqU1MentS of the Chariiies Tntstee Investment Iscolknd) Acl 2005 Ohe .2005 Act) and the Charities Accounts (ScotlaTra) Regulatn5 2006 (as amended). You are satisfied that your charily is not roquked ty charity lv to be alited and have chosen instead lo have an independent examination. l in respecl of my ex8ffMnat)n of the charit$ fffiancial statements as caffied out under section 44(1){c} of the 2005 A(1. In calThj out my examination I haNt folk)wed the requirements of Regulation 11 of the Charilies A¢Unts {S(nd) Regulations 21Th (as amended). Independent •xamin•fs stateme Since the charity has wepared Its accounts on an acuuats basi5 your eyAminer must be a member of tY listed in Regulation 11(2) of the Charities Accounts (Sccrtland) Regulations 20[ las amended). I can confirn thal l am qualified to undertake the examination because l am a registered member of ICAS which ts one of the listed bc#ies. I have C£+mpkted eyAmination. I Confi that no matters have (me to my attention givity me cause to beftht that in any material resped: accounlin9 recorts were not ketrt as TrqUiYEd ty section 44{1)(a) of the 2005 Act atKI Regulation 4 of the Charilies Accounts (Scotla) Regukg1nS 2006 (as amended); or the fmancbal 51atements do not a(xord wth those ree4rfs; lx the financial statements do not coffi the ac¢ourrting reqU1ments of Regulation 8 of the Charities Ac¢ounts (scotla Regulations 2006 (as amended). I have no concems and ha come across no other matter5 in connection with the examinatton to which attenlion shouhj te drawn in thls report in o(derto enatrAe a proper understanding of the a¢nIS lo be reached. Ne Macknnnon (CA) on behalf ofAm in Affli AccounliTrJ Limited Independenl Examiner Herkimer House Mill Road Industri81 Estate Linlrthgow EH49 7SF
Sanctuary Flr3t Statement of Flnanclal Activltles Year ended 31 December 2025 2025 Un$1cted funds Total funds Total furKIs 2024 Income and endo%Trinents Donions and lega5 Other tr8dirKJ a1vilS Totsl thcome 118,349 2.138 2,138 96.502 96.502 118,349 Expendilure E>perNJiture on thaitable aclréities T¢)tsl expenditu 78.381 78.381 126,890 78.381 78,381 126.890 N•t Incom(8xP•ndl1UreI and net movement in funds 18,121 18,121 (8.541) Reconciliation of funds Total funds broht forwa Totsl funds carfled forward 12.332 12.332 20.873 30.453 30.453 12.332 The slalemenl ol financial adNtties indJe$ all gains and rosses recognised Ni the year. All income and expendrture derive from continuwwJ arlibilies. Th• on pag•• 12 to 17 forni p•rt olth•H financial •tal•m•nts. 10
Sanctuary Flrst Statement of Flnanclal Posltlon 31 December 2025 2026 2024 Cufr•m ass•ts Cash at bank and In haThl 33.310 18,746 Crndltorn: amounts falling due wilhln one year N¢t curfent assets Total assets ¢uTrnl liabilities 2.857 8,414 30.453 12.332 30.453 12,332 Funds ol the charity Unrestricled furKIs Total charity lunds 30.453 12.332 10 30,453 12.332 These financial statements were appro¥vJ on 15th April 2026..and are signed on behalfof the ard by: Ver* Rev A Bogie Trustee Th• on p•B•• 12 10 17 fomi part ol thu• flnanclal •t•tem•nts. 11
Sanctuary Flrst Notes to the Flnanclal Statements Year ended 31 December 2025 General infomiatlon The charity is a W1C tenefrt ertiiy aThJ a registered charity in Scot&rKI and 15 unincorporated. The address ofthe princip81 office is Huntshaw House. Eartston. BeTh•ickshire. TD4 8AF. S¢otti8h Borders. Statement of MplIanC¢ These financial statements have been epad in )MpThance with FRS 102. The Financial Reporting StalaId applicable in the UK and the Rewblic of Ireland., the Statement of Reex¢mmended Practi apFdicable to charilies preparirKJ their a¢Unts in acconjance wrth the Financial ReFQrting Standard applute in the UK Republ of Irelarmj IFRS 102) (Charities SORP (FRS 101) and the Charit$ arKI Trustee Investment (Scotknd) Aca 2005 and the Charity Acwunts (ScotlaThD RegulatKns 20( (as ame1. Accounling policles Basis of prnparntion The finandal stslements have been wepared on the historical st bosis, as modffied by the reValuatn of certain finanual assets and liabdities aTrJ insimenl FpertIeS measured at fair value through income or e4)eThJiture. The financial stalements are wepared in slerfiThJ. which Is the fvnclional cUencY olthe enlty. Going concern The trustees a sa11sf thal the charity 15 a going nCern arKI Ihal there are no material uncertaintles atout the charit5 abihty lo ctue. The a¢c4unts ha thelOre been ppared on the goirvJ concem basis. Judg•ments and key sources of estmalion nceinty In weparing the accounts. the twstees were noi rffjuired to make any jLMJgements that would have a material effed on the numters rerM)rted. Fund accounting un$trIed fvnds are available for use at Ihe discrdion of the trustees to further any of the chanlys purFoses. DesvJnaled fuThYs a UnStred fvnds eam)arked by the 1ftlees for particular future propd or commrtment. RestrK#ed fvnds are sutyeded lo restric1n$ on the* eypendflure declared by the donoror through the terms of an aFyal, and fall Into one ollwo su18s$e$. reslricted income fund5 or endowment fuNJs. 12
Sanctuary First Notes to the Flnanclal Statements Year ended 31 December 2025 Ae¢ounting polici•s l¢wthu•¢) Inc¢hning rnsources All incoming resources a in¢ttJed kn the 51atement of fnancial when entilkment h85 passed to Ihe charity.. l is protsab that the econom tenefrts asso¢ialed with the tr8nsadion will flow lo the charity and the amount Gqn be reaY measured. The folhjwing sper policies are ar4)ld to P8rticul8r categories of income". Incorre Imm donations or grants 15 [eC(Jned when there is evvJen¢e of entitlement lo the gift. receipt is probable aNJ its amount can be measur&J liaty. legaty incomB 15 recognised when recei 15 pmbable and entitlennt is established. income from donaied goods is measured at the fair vahje of the gocés unless thi5 is imFY8GtiC41 to Measu reliabty. in whth case the Wdlue is derived froffl the cost to the donor or the estimated resale Vdlue. Donaled fa011tS and services are reccrfJnisal in the accounts when ceiVed rf the value can be reliably MeaSurJ. No aUnIS are included lor the contritxrtv)n of general wjlunleets. income from contracts for the supkty of SeICe5 15 recoanised with the delivery of th8 contracled service. This is classified as unrestri(aed funds unle55 Ihere i8 a contracxual requirement for * to be spent on a partilar purp)se and retumed rf unspent. In which case il may be regaed as restricaed. Resources expended Expenditure is recc4Jni%ed on an awua15 b8Si5 as a liabl is incurred. Eynditure indudes any VAT which cannot be fulty recovered, and is ¢lassifd under headirYJs of the statement offinancial adivities lo which it relates: e4)enditure on ry4isiThJ funds inclLvJes the Costs of all fvThJraising ad14ry1s. eb?nts. non charitaEAe traLlirKJ adi¥115. and the sale of donated gls. eypenditure on cknafitable ac11 includes all costs incurred by a charity in undertaking arlivities that further its charitable aim5 for the ttnefft ol its beneficiaries. induding those SUPFQrt costs and costs relat1 to the governance of the charity apportioned lo charitable adivits. other expenditure inctudes all expenditure that Is neither relatedto raising funds forthe charily nor part of its expendilure on chantable ac11lieS. Alt costs a allocated lo exper¥Jiiure categories reffleclirwJ the use ol the resource. Oirect costs attritJJtaNe lo a siwle actiwty are alloted direcaty lo thal adivrty. Shared cosls are apw)rtioned between the 8Ctivilies they conlritrtrte to on 8 reasonat4e, juslrflabb and consistent basis. Flnancl•l instruments A finanoal 05581 or a financial 'attY 15 recognised onty when the chanty becoffes a party to the eonlradual wo¥isions of the instrument. 13
Sanctuary Flrst Notes to the Flnancial Statements (ttyth•dJ Year ended 31 December 2025 A¢¢ounting Wicies (¢OM¥woJ Financial Snstrumerts leu¥ Basic financial Krurnents are initialty recogni5ed at the amount r1Vab or payable including any lated transaction cosls. Cuffenl 8sseis arK1 Current liakn'lities a subsequentty measured al the cash or other r3Jn5KJeratw)n experted to be paKI or recei%fd and not discounted. Debt instruments are subsequently nR•sured at amorti5ed cost. Vthere investments in shares are Wi1clY traded or ltteir faK value can OtheiSe be measured Ikgbly. the investment is subsequentty measured at fair value with changes in fair value recognised in income and exFendrture. All other such wilstmentS a subsequenlty measured at ca)st less impairment. (Xher financial instruments, indudiThJ deriv8trves, are nithqlty recLwJnised ai fair value. unless payment for an asset is deferr&J beyond nomial busines5 le5 or financed at a r*e of Interest Ihal is not a market rate. in which case the asset is measured at the present value of the future payments discounted at a market rate of inlerest for a similar deti instnjment. Other financial instruments are subsequenlly measured at fair value, wrth any chawe5 recognised In the statement of financial arAi¥ilies. with the exce{rtn of hedging rnslrumerrts ift a desvJnated hedging relationship. Financial assets that I Measured at cost or aThrtised cost are revithved for ofyective evijence of impairnent * the end of each reF#)rting date. Trf there B objective eVKlen of impaim)ent, an impaimient h)ss is recLYJnised under the appropriate he&Jing the slaiement of finanual actiwties in which the inilial gain was recognised. For all equily instruments 9alesS of signifKance, and otherftnanoal assets that are IndlallY svJnifi¢ant. these are assessed indiv1jual for impainnI. Other financial assets are erther assessed irKlijua1IY or grouped on the basis ol simir crgjil risk char8CteristKs. Any feversals of impairment are recognised immediatety. to the extent that the reversal does not resull in a carrying aUnt of the finanal assel that exceeds what the carryirKJ amount wouhj have been had trle impainnent not previously been reoJgni8ed. Donation$ and legacies Unrestiicted Funds Restticted Total Funds Funds 2025 Donations Donations 30,018 30.018 14
Sanctuary Flr3t Notes to the Financlal Statements Year ended 31 December 2025 Donatlon$ and legacies Icty¥*w•dJ UnrestrKAed Funds Restried Total Funds Funds 2026 Grants Church of Scotland Thomas Tunnock Gift Ahj The Vardy FoundatK)n Drummond Trust Glving CampaNJn Bal Trust Hope Trusl Fitst Fruils FuThling Novum Trusi Other 10.000 10,000 3.257 2S.000 3.257 25.000 5,000 5,000 2.089 2.000 12.000 5.000 2.089 2.000 12.000 94.364 unreslf1ed Funts Restricted Total Fund$ Funds 2024 Oonatlong Donations 27.377 27.377 Grants Church of Scotland Thomas Tunnock Gift AKI The Vartly Foundation DrumtM)nd Trusi Gmng Campaign Baird Trnsi Hope Ttust Firsl Frurts FUTh1 Nowm Trust 65.87S 12.000 5270 65.875 12.000 5.270 5.000 2.827 2.827 113,349 5.000 118,349 otr tr•ding activilies UnreslricAed Totsl Funds Unrestricted Total Funds Funds 2025 Funds 2024 Fundraising events 2.138 2.138 16
Sanctuary Flrst Notes to the Flnanclal Statements (¢OMknu•dJ Year ended 31 December 2025 Exp•ndlturn on charllabltt actlvitios by ftsnd typ• Unrestred Funds Rosirided Total Fund$ Funds 2026 Advertising & Marketlng Bank Fees APP Development Consuttancy Events Insurance Llcenses Equipment Sancius Media Accountancy Fees Admln Fees 740 72 740 72 48,628 889 48,628 1,542 1.$42 28.515 26.515 840 495 495 78.381 78,381 unrestf6ed Funds Restricted Total Funds Funds 2014 Advertislng & Market* Bank Fees APP Development Consuliancy Events 120 108 19.180 $6.352 7,215 120 108 24,180 56,352 s,000 r l-.] Insurance Lkenses Equlpment Sandus Medla Ac£ounlancy Feos Admin Fees 7,215 331 1,274 923 31,480 331 1,274 923 31,480 3,987 121.890 3.987 126.890 5.000 Staff costs The average head count of emthees durlrvj the yearwas Nil {2024.' Nil). No employee refved employee benefits ol more than £eO.000 dufln9 the year12024'. Nil).
Sanctuary First Notes to the Financial Statements l¢onllnu•dJ Year ended 31 December 2025 Trusteé remuneration and expenses la) No muneration was p8NJ to Ihe trustees during the year (b) During the year. there were the following related party transaction's.. Very Rev A Bogle is 8 founder and director of Sanctus Media, which is a not for profrt organis81ion. Sanclus Media was conlraded by Ihe charrfy to be the provmyer of technical. inlemel and digital services, and lolal expenditure during the yeaf was £26,515 which was approved by the Ifustees in a written agreement. ii) Mr Jack Steel is the son of Mr James Steel (Injstee) and is the owner ol Edwaftl Steel photography who We contracted by the charity to deliver a 51ralegi¢ vision for Sanctuary Firsts content, branding and marketing fflalerial. Total expendItre during the year was £24.518. 111) Mr5 Jane Steel is married lo Mr James Steel ONstee}, it was agreed by the Iw5tees of the charity that Mr5 Jane Steels position as adfflini51ralor shout(f be paid. Total expenditu during the year wa5 £495. (d) There were no other payments lo trustees or connected persons Creditors: amounts falling due within one year 2025 2024 Trade credttofs 2.857 8,414 10. Independent examination fees 2025 2024 Fees payable lo the independent examiner 9¢)0 900 11. Analysis of charitable funds Asat Incoming Oulgoing 01101125 Resources Resources Transfe Asat 31112125 Unrestricted funds General lunds 12,332 96,502 78.381 30,453 Restricted funds 96.502 78.381 30.453 Total Funds 12.332 96,502 78,381 30,453 17