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 Tn￿teeS
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 Tru￿ceS
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￿$¢.
' Transpoffation.. petrol. upkeep of vehicles, iw5 hire4 feTries
' Culwrnl events
' Tours- historical sites of culture and religion
' Accommod￿lon5
' Speakers
' Technology & Supplies
VDlullteers
Volunteers play a vital role in our operations and we value their dedication immensely. We offer them support and
trainin& recognising their ]nteW￿ con￿￿￿￿0￿ ￿ the Organis￿,$ 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 rn*n•¥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 CON￿lly Rumber
SC052279 (SC￿lar￿)
Rtgisternl Cb•rlty ••mbtr
SC052279
Trustets
Colin McN2lly BA. Hon's: F.C.MA
Parris al￿ M¢Nalty Limited
6 Crofthead Rothl
Pres￿l¢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$￿etIve res￿￿51b1]itl¢J of t￿3t¢¢5 ¢i*ml•er
The charity's tru$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 2￿5 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.
B*sls of the lttdepettdent esAmlDer's report
My examination was c4rried out in accordan￿ with R¢gula¢ion I l of the Charities Accounts (Scotland) Regul￿10n1
2006. An examinatiOD includes a review of the aCCou￿1n8 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 ex*mlner's ststernent
In connection with my examination, no matt¢r h&% ¢ome to my allention:
(l) whi¢h gives me re&s￿able caus¢ to believe tha¢ in any resF*rf the requimmts
lo keep acc(Xmiing Tecords in a￿Ord￿ with Sedicffl 44(IXa) of th¢ 2￿5 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)
Ch*ritsble actlvldes
Grants
20226
20226
Other tr8din8 8¢tivities
Tot*1
20
EXPENDITURE ON
Cb*ritable *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 prep*rlng the Ilnanelil sl*temtTrlJ
The fin4n¢io1 siaiements of the SCIO, which is a public t*nefit 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 pro￿ble 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 partI￿11r 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 pu￿05¢$ 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 n￿e5 to the financial statemen
OTHER TRADING A￿1v￿lEs
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￿}0￿S
Gift aid
WISE
Reimbursements
Pilgrimage (Aduk and Youth)
Re￿nd
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
5￿pport costs
Flnanee
Bank charges
485
Totsl resources expended
Net In¢ome
This page d￿5 not fomi of the ststutory fuwicial statements
Pa8c 9