FINANCIAL STATEMENTS
Friends of St Andrew SCIO (Scottish Charitable Incorporated Organisation)
Annual Report and Unaudited Financial Statements
for the financial year ended 31 December 2025
Parris & McNally Ltd 6 Crofthead Road, Prestwick KA9 1HW GB
Charity Number: SC052279
Friends of St Andrew SCIO (Scottish Charitable Incorporated Organisation)
CONTENTS
| Page | |
|---|---|
| Reference and Administrative Information | 3 |
| Trustee's Annual Report | 4 - 5 |
| Statement of Trustee's Responsibilities | 6 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 - 13 |
| Supplementary Information relating to the Financial Statements | 15 - 18 |
2
Friends of St Andrew SCIO (Scottish Charitable Incorporated Organisation) REFERENCE AND ADMINISTRATIVE INFORMATION
Trustee
Charity Number in Scotland
Registered Office & Principal Address
Independent Examiner
Miss J M Whiting Miss E J Collins Miss M E Barrett
SC052279
St Josephs, Trochrague Daily Road Girvan South Ayrshire KA26 9QB
Parris & McNally Ltd 6 Crofthead Road, Prestwick KA9 1HW GB
3
Friends of St Andrew SCIO (Scottish Charitable Incorporated Organisation)
`
TRUSTEES’ ANNUAL REPORT
for the financial year ended 31 December 2025
The trustees present their annual report and the unaudited financial statements for the financial year ended 31 December 2025.
The financial statements have been prepared in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” and the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102.
The Trustee's Report contains the information required to be provided in the Trustee's Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees are charity trustees for the purposes of charity law and are responsible for the overall governance and strategic direction of the SCIO.
In this report the trustee of Friends of St Andrew SCIO present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 December 2025.
The charity is a Scottish Charitable Incorporated Organisation (SCIO) registered in Scotland and the financial statements have been prepared in accordance with the Charities Accounts (Scotland) Regulations 2006 and the Charities SORP (FRS 102).
Mission, Objectives and Strategy
Mission Statement
The advancement of religion, the relief of the needs of persons, particularly, but not exclusively young people disadvantaged by poverty, and the prevention or relief of poverty, and in furtherance of these purposes; The SCIO will operate as a charitable organisation and its purposes are:
The organisation is established for charitable purposes only, and in particular, the objects are: The advancement of religion, the relief of the needs of persons, particularly, but not exclusively young people disadvantaged by poverty, and the prevention or relief of poverty, and in furtherance of these purposes;
Objectives
Objectives and aims
The organisation is established for charitable purposes only, and in particular, the objects are: The advancement of religion, the relief of the needs of persons, particularly, but not exclusively young people disadvantaged by poverty, and the prevention or relief of poverty, and in furtherance of these purposes;
Summary of the main activities: in relation to these objects to support the pastoral work of the St Andrew Community; to work in partnership with other bodies to further the purpose.
How this purpose was accomplished in the year:
" Leading pilgrims to Holy Sites to further their faith.
-
" Teaching people the faith to further their belief.
-
" Arranging activities for young people to participate to enrich their faith.
Examples of how funds were used to aid in the Charity Purpose:
" Transportation: petrol, up-keep of vehicles, bus hires, ferries
" Food
- " Cultural events
" Tours to historical, cultural and religious sites
- " Accommodations
" Speakers
- " Technology & Supplies
Volunteers
Volunteers play a vital role in our operations, and we value their dedication immensely. We offer them support and training, recognising their integral contribution to the organisation's mission.
Participants are at the core of our work, and we aim to provide them with enriching and transformative experiences.
Beyond our immediate circle, Friends of St Andrew SCIO actively engageswith the local community.
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Friends of St Andrew SCIO (Scottish Charitable Incorporated Organisation)
`
It is through these meaningful connections that The Friends of St Andrews continues to make a positive impact on countless lives and the world around us.
TRUSTEES’ ANNUAL REPORT
for the financial year ended 31 December 2025
Review of Achievements and Performance
Fundraising activities
Income is generated through a number of sources; "Revenue from donations "Grant funding from a range of contributors "Gift Aid
Financial Review
The results for the financial year are set out on page 8 and additional notes are provided showing income and expenditure in greater detail.
Financial Results
At the end of the financial year the charity has assets of £25,938 (2024 - £26,664) and liabilities of £0.00 (2024 - £0.00). The net assets of the charity have decreased by £(726).
Reserves Position and Policy
Reserves Policy
The organisation aims to maintain unrestricted reserves sufficient to cover approximately six months of core operating expenditure where possible.
At 31 December 2025, total funds held amounted to £25,938 (2024: £26,664), of which £36,988 related to restricted funds held for specific charitable purposes and future project activity.
During the year, the charity reported a small overall deficit of £726 after taking account of foreign exchange movements arising on multi-currency balances held throughout the year. Excluding these currency fluctuations, the charity generated a modest operational surplus during 2025.
The trustees will continue to monitor cash flow, funding levels and future commitments carefully during 2026.
Trustees
The trustees who served throughout the financial year, except as noted, were as follows:
Miss J M Whiting Miss E J Collins Miss M E Barrett
In accordance with the Constitution, the trustees retire by rotation and, being eligible, offer themselves for re-election.
Compliance with Sector-Wide Legislation and Standards
The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Friends of St Andrew SCIO subscribes to and is compliant with the following:
-
Charities and Trustee Investment (Scotland) Act 2005
-
Charities Accounts (Scotland) Regulations 2006
-
Charities SORP (FRS 102)
Approved by the Board of Trustees on 26/05/26 and signed on its behalf by:
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Friends of St Andrew SCIO (Scottish Charitable Incorporated Organisation)
`
STATEMENT OF TRUSTEES RESPONSIBILITIES For the financial year ended 31 December 2025
The charity trustees are responsible for preparing financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period.
In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and apply them consistently;
-
observe the methods and principles in the Charities SORP (FRS 102);
-
make judgements and estimates that are reasonable and prudent;
-
state whether the financial statements have been prepared in accordance with the relevant financial reporting framework, identify those standards, and note the effect and the reasons for any material departure from those standards; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the provisions of the charity’s constitution.
The trustees are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Board of Trustees on 26/05/26 and signed on its behalf by:
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Friends of St Andrew SCIO (Scottish Charitable Incorporated Organisation)
`
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF FRIENDS OF ST ANDREW SCIO
We have examined the financial statements of the charity for the financial year ended 31 December 2025, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related notes.
This report is made solely to the charity's members, as a body, in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Board of Trustees that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for our work, or for this report.
Respective responsibilities of trustee and examiner
The charity’s trustees are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The trustees consider that the charity is exempt from the requirement to have an audit for the financial year under Regulation 10(1)(a) to (c) of the Charities Accounts (Scotland) Regulations 2006 and that an independent examination is required.
It is our responsibility to examine the financial statements under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and to state whether particular matters have come to our attention.
Basis of independent examiner's report
Our examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with our examination, no matter has come to our attention which gives us cause to believe that in, any material respect:
-
accounting records were not kept in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
-
the financial statements do not accord with those accounting records and comply with Regulation 8 of the 2006 Accounts Regulations
-
the financial statements do not comply with the accounting requirements of the Charities and Trustee Investment (Scotland) Act 2005
-
the financial statements have not been prepared in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)
-
there is further information needed for a proper understanding of the accounts to be reached.
__________ Colin McNally PARRIS & MCNALLY LTD
6 Crofthead Road, Prestwick KA9 1HW GB
Date: 26/05/26
7
Friends of St Andrew SCIO (Scottish Charitable Incorporated Organisation) STATEMENT OF FINANCIAL ACTIVITIES
(Incorporating an Income and Expenditure Account)
for the financial year ended 31 December 2025
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||
|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | Funds | ||
| 2025 | 2025 | 2025 | 2024 | 2024 | 2024 | ||
| Notes | £ | £ | £ | £ | £ | £ | |
| Income | |||||||
| Donations and legacies | 3.1 | 52,700 | 38,388 | 91,088 | 12,302 | 20,226 | 32,528 |
| Charitable activities | |||||||
| - Grants from governments | 3.2 | 78,470 | - | 78,470 | 72,078 | - | 72,078 |
| and other co-funders | |||||||
| Other income | 3.3 | 175 | - | 175 | - | - | - |
| ─────── | ─────── | ─────── | ─────── | ─────── | ─────── | ||
| Total income | 131,345 | 38,388 | 169,733 | 84,380 | 20,226 | 104,606 | |
| ─────── | ─────── | ─────── | ─────── | ─────── | ─────── | ||
| Expenditure | |||||||
| Charitable activities | 4.1 | 148,833 | 21,626 | 170,459 | 85,167 | - | 85,167 |
| ─────── | ─────── | ─────── | ─────── | ─────── | ─────── | ||
| Net income/(expenditure) | (17,488) | 16,762 | (726) | (787) | 20,226 | 19,439 | |
| Transfers between funds | - | - | - | 7,225 | - | 7,225 | |
| ─────── | ─────── | ─────── | ─────── | ─────── | ─────── | ||
| Net movement in funds for | (17,488) | 16,762 | (726) | 6,438 | 20,226 | 26,664 | |
| the financial year | |||||||
| Reconciliation of funds: | |||||||
| Total funds beginning of the | 9 | 6,438 | 20,226 | 26,664 | - | - | - |
| year | |||||||
| ─────── | ─────── | ─────── | ─────── | ─────── | ─────── | ||
| Total funds at the end of | (11,050) | 36,988 | 25,938 | 6,438 | 20,226 | 26,664 | |
| the year | |||||||
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ | ═══════ |
The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.
The notes on pages 10 to 13 form part of the financial statements
8
Friends of St Andrew SCIO
(Scottish Charitable Incorporated Organisation)
BALANCE SHEET
as at 31 December 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Current Assets | |||
| Cash at bank and in hand | 25,938 | 26,664 | |
| ─────── | ─────── | ||
| Net Current Assets | 25,938 | 26,664 | |
| ─────── | ─────── | ||
| Total Assets less Current Liabilities | 25,938 | 26,664 | |
| ═══════ | ═══════ | ||
| Funds | |||
| Restricted trust funds | 36,988 | 20,226 | |
| General fund (unrestricted) | (11,050) | 6,438 | |
| ─────── | ─────── | ||
| Total funds | 9 | 25,938 | 26,664 |
| ═══════ | ═══════ |
Approved by the Board of Trustees and authorised for issue on 26/05/26 and signed on its behalf by
The notes on pages 10 to 13 form part of the financial statements
9
Friends of St Andrew SCIO (Scottish Charitable Incorporated Organisation) NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2025
1. GENERAL INFORMATION
Friends of St Andrew SCIO is a Scottish Charitable Incorporated Organisation registered in Scotland with charity number SC052279. The registered office of the charity is St Josephs, Trochrague, KA26 9QB which is also the principal place of business of the charity. The financial statements have been presented in Pound (£) which is also the functional currency of the charity.
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.
Basis of preparation
The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.
As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.
Statement of compliance
The financial statements of the charity for the financial year ended 31 December 2025 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.
Fund accounting
The following are the categories of funds maintained:
Restricted funds
Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.
Unrestricted funds
Unrestricted funds consist of General and Designated funds.
-
General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity.
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Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund.
Income
Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity.
Income from charitable activities
Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.
Grants from governments and other co-funders typically include one of the following types of conditions:
- Performance based conditions: whereby the charity is contractually entitled to funding only to the extent that
10
continued
Friends of St Andrew SCIO (Scottish Charitable Incorporated Organisation) NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2025
the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as income.
-Time based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period specified in the agreement.
In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement.
Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier.
Expenditure
Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity.
Cash at bank and in hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.
Taxation and deferred taxation
No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the charity's taxable income and its results as stated in the financial statements.
Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 3. | INCOME | ||||
|---|---|---|---|---|---|
| 3.1 | DONATIONS AND LEGACIES | Unrestricted | Restricted | 2025 | 2024 |
| Funds | Funds | ||||
| £ | £ | £ | £ | ||
| Donations and legacies | 52,700 | 38,388 | 91,088 | 32,528 | |
| ═══════ | ═══════ | ═══════ | ═══════ | ||
| 3.2 | CHARITABLE ACTIVITIES | Unrestricted | Restricted | 2025 | 2024 |
| Funds | Funds | ||||
| £ | £ | £ | £ | ||
| Grants from governments and other co-funders: | |||||
| Income from charitable activities | 78,470 | - | 78,470 | 72,078 | |
| ═══════ | ═══════ | ═══════ | ═══════ | ||
| 3.3 | OTHER INCOME | Unrestricted | Restricted | 2025 | 2024 |
| Funds | Funds | ||||
| £ | £ | £ | £ | ||
| Other income | 175 | - | 175 | - | |
| ═══════ | ═══════ | ═══════ | ═══════ | ||
| 4. | EXPENDITURE |
11
continued
Friends of St Andrew SCIO
(Scottish Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2025
| 4.1 | CHARITABLE ACTIVITIES | Direct | Other | Support | 2025 | 2024 |
|---|---|---|---|---|---|---|
| Costs | Costs | Costs | ||||
| £ | £ | £ | £ | £ | ||
| Expenditure on charitable activities | 172,112 | - | - | 172,112 | 84,198 | |
| Governance Costs (Note 4.2) | - | - | (1,653) | (1,653) | 969 | |
| ─────── | ─────── | ─────── | ─────── | ─────── | ||
| 172,112 | - | (1,653) | 170,459 | 85,167 | ||
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ | ||
| 4.2 | GOVERNANCE COSTS | Direct | Other | Support | 2025 | 2024 |
| Costs | Costs | Costs | ||||
| £ | £ | £ | £ | £ | ||
| Charitable activities - governance | - | - | (1,653) | (1,653) | 969 | |
| costs | ||||||
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ | ||
| 4.3 | SUPPORT COSTS | Governance | 2025 | 2024 | ||
| Costs | ||||||
| £ | £ | £ | ||||
| Support | (1,653) | (1,653) | 969 | |||
| ═══════ | ═══════ | ═══════ | ||||
| 5. | ANALYSIS OF SUPPORT COSTS | |||||
| 2025 | 2024 | |||||
| £ | £ | |||||
| Support | (1,653) | 969 | ||||
| ═══════ | ═══════ | |||||
| 6. | NET INCOME | 2025 | 2024 | |||
| £ | £ | |||||
| Net Income is stated after charging/(crediting): | ||||||
| (Surplus)/deficit on foreign currencies | (1,653) | 484 | ||||
| ═══════ | ═══════ | |||||
| 7. | INVESTMENT AND OTHER INCOME | 2025 | 2024 | |||
| £ | £ | |||||
| Bank interest | 175 | - | ||||
| ═══════ | ═══════ | |||||
| 8. | RESERVES | |||||
| 2025 | 2024 | |||||
| £ | £ | |||||
| At the beginning of the year | 26,664 | - | ||||
| (Deficit)/Surplus for the financial year | (726) | 19,439 | ||||
| ─────── | ─────── | |||||
| At the end of the year | 25,938 | 19,439 | ||||
| ═══════ | ═══════ |
12
continued
Friends of St Andrew SCIO
(Scottish Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2025
| 9. | FUNDS | |||||
|---|---|---|---|---|---|---|
| 9.1 | RECONCILIATION OF MOVEMENT IN FUNDS | Unrestricted | Restricted | Total | ||
| Funds | Funds | Funds | ||||
| £ | £ | £ | ||||
| At 1 January 2024 | - | - | - | |||
| Movement during the financial year | 6,438 | 20,226 | 26,664 | |||
| ─────── | ─────── | ─────── | ||||
| At 31 December 2024 | 6,438 | 20,226 | 26,664 | |||
| Movement during the financial year | (17,488) | 16,762 | (726) | |||
| ─────── | ─────── | ─────── | ||||
| At 31 December 2025 | (11,050) | 36,988 | 25,938 | |||
| ═══════ | ═══════ | ═══════ | ||||
| 9.2 | ANALYSIS OF MOVEMENTS ON FUNDS | |||||
| Balance | **Income ** | Expenditure | Transfers | Balance | ||
| 1 | January | between 31 December | ||||
| 2025 | funds | 2025 | ||||
| £ | £ | £ | £ | £ | ||
| Restricted funds | ||||||
| Restricted | 20,226 | 38,388 | 21,626 | - | 36,988 | |
| Unrestricted funds | ||||||
| Unrestricted General | 6,438 | 131,345 | 148,833 | - | (11,050) | |
| ─────── | ─────── | ─────── | ─────── | ─────── | ||
| Total funds | 26,664 | 169,733 | 170,459 | - | 25,938 | |
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ | ||
| 9.3 | ANALYSIS OF NET ASSETS BY FUND | |||||
| Current | Current | Total | ||||
| assets | liabilities | |||||
| £ | £ | £ | ||||
| Restricted trust funds | 36,988 | - | 36,988 | |||
| ─────── | ─────── | ─────── | ||||
| Unrestricted general funds | - | (11,050) | (11,050) | |||
| ─────── | ─────── | ─────── | ||||
| 36,988 | (11,050) | 25,938 | ||||
| ═══════ | ═══════ | ═══════ |
10. STATUS
The charity is a Scottish Charitable Incorporated Organisation (SCIO) registered in Scotland.
11. POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year-end.
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FINANCIAL STATEMENTS
FRIENDS OF ST ANDREW SCIO
(Scottish Charitable Incorporated Organisation)
SUPPLEMENTARY INFORMATION
RELATING TO THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
14
Friends of St Andrew SCIO
(Scottish Charitable Incorporated Organisation)
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
OPERATING STATEMENT
for the financial year ended 31 December 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Schedule | £ | £ | |
| Income | 169,558 | 104,606 | |
| Cost of generating funds | 1 | 1,653 | (484) |
| ─────── | ─────── | ||
| Gross surplus | 171,211 | 104,122 | |
| Charitable activities and other expenses | 2 | (172,112) | (84,683) |
| ─────── | ─────── | ||
| (901) | 19,439 | ||
| Miscellaneous income | 3 | 175 | - |
| ─────── | ─────── | ||
| Net (deficit)/surplus | (726) | 19,439 | |
| ═══════ | ═══════ |
The supplementary information does not form part of the financial statements
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Friends of St Andrew SCIO
(Scottish Charitable Incorporated Organisation)
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS SCHEDULE 1 : COST OF GENERATING FUNDS
for the financial year ended 31 December 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Cost of Generating Funds | ||
| Surplus/deficit on foreign currency | (1,653) | 484 |
| ─────── | ─────── | |
| (1,653) | 484 | |
| ═══════ | ═══════ |
The supplementary information does not form part of the financial statements
16
Friends of St Andrew SCIO
(Scottish Charitable Incorporated Organisation)
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS SCHEDULE 2 : CHARITABLE ACTIVITIES AND OTHER EXPENSES
for the financial year ended 31 December 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Expenses | ||
| Apostolate | 30,262 | 7,311 |
| Pilgrimage (Adult and Youth) | 135,212 | 53,492 |
| WISE | - | 22,921 |
| Retreat Outgoing | 6,638 | - |
| Bank charges | - | 485 |
| General expenses | - | 474 |
| ─────── | ─────── | |
| 172,112 | 84,683 | |
| ═══════ | ═══════ |
The supplementary information does not form part of the financial statements
17
Friends of St Andrew SCIO
(Scottish Charitable Incorporated Organisation)
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS SCHEDULE 3 : MISCELLANEOUS INCOME
for the financial year ended 31 December 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Miscellaneous Income | ||
| Bank Interest | 175 | - |
| ═══════ | ═══════ |
The supplementary information does not form part of the financial statements
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