REGISTERED CHARITY NUMBER: SC052279 FinonciAI tetn for the Year Ended 3 ofst Parri5 aEJd McNally Limited 6 Crofthead Road Pr¢stwi¢k Ayrshire KA9 IHW
ends of An Conients of the Financial Ye en r 2024 ReN)rt of the TnteeS I to 2 Independent Examinets Report stytement of Financial A}vitieS B818n¢e Sheet Notes to the Financial Statements 6 to 8 Detsiled Statement of Financial A¢tivitie5
Re rt f the TruceS forthe Ye Ended 31 Decem Th¢ SCIO will opernle a ¢haritsblc or88nislltion its puryh)5es are: The owisation is established for Choritable purFK)ses only. and In particular. the objects are: The advancement of religion, and in furtheM¢e of this purpose; lo Support the pLstoral WOTk of the St Andrew Community; lo work in p0rtn¢rship with other ixxlies to further the purpose. OWECTIVES AND ACTIVITIES Objectivej and Alms PuTP05e of Charity: Further Religion Summary of the main activities". in Telation io these obje¢ts to 5UPPOrt the pHstoraJ work of th¢ St Andrew ComTnunity: lo work in partnership with other bThlies to fither the purpose. How this purpose was accornplished in the ye8r2023: . Leading pilgrims to Holy SI to furth¢rtheir faith. . Tea¢hing people the faith to further th¢ir belief. ' Arranging activities ftir young peopk to parti¢ip4¢e to enrich their faith. Examples of how fimds were used to aid in the Charity Pur$¢. ' Transpoffation.. petrol. upkeep of vehicles, iw5 hire4 feTries ' Culwrnl events ' Tours- historical sites of culture and religion ' Accommodlon5 ' Speakers ' Technology & Supplies VDlullteers Volunteers play a vital role in our operations and we value their dedication immensely. We offer them support and trainin& recognising their ]nteW con0 the Organis,$ mission. Parti¢iPonts are at the core of our we aim to provide them with enriching and transforniative experiences. Beyond our immediate circle, The Friend of St Andrews activety engage5 with the local eommunity. It is through these meaningfvl connections that The Friends of St Anthew5 continues to make a p)sitive OD countless lives ond the world around us. ACHIEVEMENT AND PERFORMANCE FundrAlsiDg activitifs Income is geoernted through a number of "Revenue from donations "Grant funding from a range of conffil>utors "Gift Aid FINANCIAL REVIEW Investment poli¢y objertiv The diredors have the Wer invest in sllcb &sqets as they see fit. Re5erYes policy The organisation's objective is to maintain a TeseTve fund sufficient 10 cover Six months of essential operational expenses.. The current value of this r¢serye is £26,664. and is currently meL Pgge I
srRucfuR& GOVERNANCE AND MANAGEMENT Re¢r•ltmeJ¢ nd appolntment of ew tThstees N¢w Thty¢¢s 0 w¢ frnrd by the membm of the sao for elerfithL Ory#•lsAtlon•l s¢rnrt•re decisions necessary and •PFKowith. RecLrnendations for fillther dism8sion •nd dxisions made * the Board IDdudlon nd trnlnlni of trntees Trnining rtlevant The Friends of Si Andrew 1$ 8iVth to new tn Rlsk rnn•¥eme•l The trustees have A dury to identify and rryiew the risks to whi¢h the th¥ity b ex to ¢Trgure REFERENCE AND ADMINISTRATIVE DETAILS Reglstered CONlly Rumber SC052279 (SClar) Rtgisternl Cb•rlty ••mbtr SC052279 Trustets Colin McN2lly BA. Hon's: F.C.MA Parris al M¢Nalty Limited 6 Crofthead Rothl Presl¢k Ayrshire KA9 IHW Approved by order of the b)ard of truste¢s on.. .. siw*d th its behajf ty:
othe Friends of I r¢port on the a¢coun¢S for the year ended 31 D¢¢ember 2024 set out on pa8¢s four to ei8hL Re$etIve res51b1]itl¢J of t3t¢¢5 ¢iml•er The charity's tru$tees are responsible for the preparation of the in ac¢ordance with the ierms of th¢ Charities and Tntst¢e Investmeni (S¢otiand) A¢t 25 and the Chari¢in Accounts (Scotlaftd) ReguTatioD$ 2006 (as arnended). The chariry's tswst¢e$ consider that the audit requirement of RegulatTon 10(IXa) to (¢) of the Accounts Regulations does not apply. It 1$ my responsibility to ex9rnine the acc(Mmts IJ required W¢T Section 44(IXc) of the Act and to state whether particular have Come to my wkniion. Bsls of the lttdepettdent esAmlDer's report My examination was c4rried out in accordan with R¢gula¢ion I l of the Charities Accounts (Scotland) Regul10n1 2006. An examinatiOD includes a review of the aCCou1n8 records kept by the Charity and a comparison of the accounts presented with those records. li also includes considerati{ of any USUal items or disclosures in the and seekin8 explanations from you as truste¢$ concerning any such matters. The ryocedures undertaken &) not provide all the evidence that would required in an &udiL and consequentty I do not ¢xpr¢ss on audit opinion on the view given by the accoun Independent exmlner's ststernent In connection with my examination, no matt¢r h&% ¢ome to my allention: (l) whi¢h gives me re&sable caus¢ to believe tha¢ in any resFrf the requimmts lo keep acc(Xmiing Tecords in aOrd with Sedicffl 44(IXa) of th¢ 25 Act and Regulation 4 of the 2(KAS Accounts Regulations. and io prepare accourtis which xcord with the xcwmitig records and to c(Mllpty with Regulation 8 of the 2 A¢nts Regulations have not been meL or . _ . 12) to whi¢h. in my opinith¥ attention sbouldbe drnwn in orderto enable a of the 7£COUttts to be The Chartered tnstifute of Management Accountants Parris and McNally Limiied 6 Crofthead Ro&1 Prestwick Ayrshire KA9 IHW Pa8¢ 3
dsof t Andrew tement of Financial A¢tivitie for the Year Ended l Decembe Period 26.123 Year End 31.12.24 Totsl fimds 31.12.23 Total fimds Unrestricted Restri¢kd rund N£5 INCOME AND ENDOWMENTS FROM Donations and legacies 822¥YI 8229) Chritsble actlvldes Grants 20226 20226 Other tr8din8 8¢tivities Tot1 20 EXPENDITURE ON Cbritable ctiYltles Char 84.683 84,683 63.308 Totxl NET INCOMEI(EXPENDITURE) {788) 20226 19.438 7226 RECONCILIATION OF FUNDS Total funds broughi lorward TOTAL FUNDS CARRIED FORWARD 20 26.664 The notrs form part of these finAn¢iAI statements Page 4
Frien(ts of St Andrew Balance Sheet l December 2 24 31.1224 31.12.23 Total funds Unrestricted Restricted fund fiwd CURRENT ASSETS Cash at bank 0.438 20226 26.664 7226 NET CURRE A&SETS 20 TOTAL ASSETS LESS CURRENT LIABILITIES 6,438 20226 26,664 7226 NET ASSETS 20 FUNDS Unrestricted fimds Restricted funds 6.438 20 7226 TOTAL FUNDS 26.664 ents weTe apFKove4 by th¢ Boord of Trustees and 4uthorised for issue on and were signed on 1¢$ behalf by: The notes form pwt of these finoneial ststements
e Finuncith Y or Ended Stat en Decem ACCOUNTING POLICIES BAS15 of preprlng the Ilnanelil sltemtTrlJ The fin4n¢io1 siaiements of the SCIO, which is a public tnefit entity under FRS 102. have b¢en preF4red in accordance with the Chariiies 50RP (FRS 102) 'Accountin8 and Reporting by Charities: Staiement of Recommended Practice appllcable to ¢harili¢s preparing their accounts In accordance with the Financial Reporting Standard Jpplicable in the UK and Republic of Ire14nd (FRS 102) (tffective l January 2019y, Financial Reporting Siandard 102 The Financial Reportin8 Standard 4)plicable in th¢ UK and Republic of Ireland. and the Compani¢s Art 2006. The financial swements have been prepHred under th¢ hislorical cost conveniion. Itt¢oMe All income is r¢cognis¢d in the Statement ofFirtanci41 Acuvities once the ¢harity has entitlement th the fund& It is proble thai the in¢(xne will be rec¢ived and the •moun¢ ¢4n be measured reliably. Expendlture Liabilitie5 are recogni5ed as expenditure ls soon a5 there is a legal or construrttve obligation wnmitting the ¢harity to that expenditure. it is probable that a transfer of economie benefits will be required in settlement and the amount of the obligation can be Me reliably. Expendityre is accounted for on an accrnals basis and has been classified under headings aggregate all CO relw¢d to th¢ caiegory. Where costs cannot be directly attributed to partI11r headings, they have been allo¢at¢d io a¢tivities on a basis effjsistent with the use of T8xatlon The charity TS exempt from corporation t&x on its ¢lwitybk activitie Fund ¢tountlng Unrestrici¢d funds ¢an be used in ar¢ordan wtth the charitsble objective5 the disrtion of the trus*e5. Restri¢ted fimds can onty be us¢d for particular restrided pu05¢$ within th¢ objects of the ¢haTity. Restrictions grtse when specified by the donor or when funds are rnised for parti¢ular restri¢ied purposes. Further explanation of the nature ond of ea¢h fimd is included in the ne5 to the financial statemen OTHER TRADING A1vlEs Period 26.123 Y¢ar Ended 31.12.24 31.12.23 Fundraising events TRUSTEES, REMUNERATION AND BENEFrrs The were no tnthes. remunerntion or other benefits for the year ended 31 December 2024 nor for the P¢Tiod ended 31 December 2023. Trnstees, expenses There were no trusfees. expew pid for the y¢ar ¢nded 31 De¢ember2024 Dor for the perifyj ended 31 De¢ember 2023. P•ge 6 continued..
ends of S An io the Financial Ststements- or the Year Ended 31 Decem COMPARATIVES FOR THE ATEMENT OF FINANCIAL AcfiviTIES Unrestricied Restrickd Totsl INCOME AND ENDOWMENTS FROM Jnations and lega¢ies (th¢r trading activities Total 70.534 EXPENDITURE ON ChAritsble •etivltkJ Char 63 NET INCOME 7226 TOTAL FUNDS CARRIED FORWARD MOVEMENT IN FUNDS Net movement At 31.1224 At 1.124 UDrestrleted funds General fijnd (788) 6.438 Resirkted fllnds GRANTS 20226 20226 TOTAL FUNDS Net movetnent in included in the are as follows: Incthning Kesour¢es Movemeni Unrestrleted fllnds General fiu 84J79 (85,167) (788> Restrkted funds GRANrs 20226 20226 TOTAL FUNDS 85 167) Conlinued..
ar Ended MOVEMENT IN FUND5- ¢tInued Nel movement in fiinds At 31.12.23 Vnreslrleted General fimd 7226 7226 TOTAL FUNDS Comp*ative net VerneDt in fund4 inchthd in the aimwe xe as follows: Incomin8 Re50vrces Movemeni expended in funds U•restri¢ted funds Gen¢rnl fund 70.534 (63.308) 7226 TOTAL FUNDS RELATED PARTY DISCLOSURFS
riend5 t Andrew SC Statement of Financial Activiti Ended l December 2 94 Peri(Kl 26.123 Year Ended 31.12.24 io 31.12.23 INCOME AND ENDOWMENrs Don8tloMJ and leg8eles Gi118 DOn}0S Gift aid WISE Reimbursements Pilgrimage (Aduk and Youth) Rend 2.901 10,248 4.635 18.272 693 27.345 12.302 20.691 4,083 45.103 82.2 64.094 Other tradlng activltles Fundraising events 2.089 6.440 Charlt4ble activitles Grants 20.226 Total Ineomlng r¢sourees 104,605 70.534 EXPENDITURE Charlt#blt actlvities Sundrtes Aposiolate Pilgrimage (Adult and Youth) Savings jar WISE 474 7.311 53.492 5,484 36,742 84.198 63.308 Other Foreign Exchange 5pport costs Flnanee Bank charges 485 Totsl resources expended Net In¢ome This page d5 not fomi of the ststutory fuwicial statements Pa8c 9