APPENDIX 1 OSCR Period start date Month Period end dale Mixrth Ye81 Year From 01 2024 To 31 2024 Scollish Charity Regulator Office of the Scottish Charity Regulator Reference and administration details Charity name Other names charity is known by Registered charity nurnber Charity's principal address Edinburgh Korean Church SC053244 Names of the charity trustees on date of approval of Trustees, Annual Report Thistee name Office (rfany) Dates acted if not for whole year Name of per)n (or body) enlitled to oint trustee ifan 10 11 12 13 14 15 16 17 18 19 20
APPENDIX 1 Reference and administration details Name5 of all other charity trustees during the period. if any. (for exarnple. those who resigned part way through the financial period) Ne Dates acted if not for whole year Structure, governance and management Type of goveming document Constitution Trustee recruitment and appointment New trustees are appointed by the existing trustees andlor elected by the church clgregatIOn at the Annual General Meeting. Tnjstees are recnjited based on their relevant skills, willingness lo serve, and commitsment to the aims of the charity- Objectives and activities Charitable purposes Our charity exists primarity for the advancement of religion. As a local Presbyterian church based in Edinburgh, we aim to share the Christian faith and deliver God's word to the community. We provide worship services in Korean, open to anyone interested in worshipping in that language and cultural environment. We also support the advancement of education and community development by helping international students and others leam about Korean language and culture. and by providing a supporbve environment for personal and spirial growth. Additionally. we contribute lo the wellbeing of the local community by promoting mental Summary of the main activities in relation to these objects We hold weekly Sunday worship seiCeS in Korean to support the advancement of religion and provide a space for spiritual growlh. After each service. we have fellowship meetings lo build community and offer pastoral care. We regularly study the Bible and religious texts lo deepen understanding of Christian teachings and support the advancement of education in faith matters. Each year, we organise a church retreat to give members a chance to reflect, reconnect with God, and grow spiritually away from daily distracb'ons. Throughout the year. we also hold social and cultural events
APPENDIX 1 Achievements and performance Summary of the main achievements of During the financial perd. we continued to hc4d regular Sunday worship the charity during the financial period services and fellowship meeb'ngs. providing spirrtual support and community for our members. We successfully organised our annual church retreat, which offered attendees meaningful time for reflecb'on, prayer. and deeper conneclKin wf(h God's word in a peaceful environment. We held several fellowship events throughout the year to promote community bonding and support members, mental and emotional wellbeing. especially those living far from their families. These gatherings were well-attended and posrtively received. We also strengthened our support for Korean Christian sludents in Scotland by helping facilitate worship services and retreats. providing them with spirrtual guidance and a sense of belonging. This was particularly valuable for new students adjusting to lrfe in the UK. Throughout the year, we maintained our commitment to creating a welcoming, cuhurally familiar environment where Kean speakers-and those interested in Korean language and cuhure-could explore and practice their faith. Financial review Brief statement of the eharity's policy on resetves The charity aims to maintain a m&dest level of reseNes to ensure it can meet its ongoing commf(ments and manage unforeseen expenses. We seek to hold reserves equwalent to approximately 3 to 6 months of regular operating costs, such as venue rental. event expenses, and essential materials for worship and fellowship. This policy ensures the financial stability of the church and supports the continuity of its core activities in the event of a short-tenn drop in income. Details of any deficit The charity did not incur a deficit during the financial period. Incorne was sufficient to meet all regular expenses, and a small surplus was earried forward. Donated facilities and services (if any) The charity did not receive any donated facilities or SeiceS during the flnancial period.
APPENDIX 1 Other optional information Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature{sl OSCR will accept dipital or type sIgnatu$ Full name{s1 Position (e.g. Chairl Date 15 Aug 2025 15 Aug 2025
APPENDIX 3 OSCR RryLor Inde endent examlnerfs re ort on the accounts Report to th• arity Edinburgh Korn Church R•gl•t•r•d ch•rlty numb•f On th• accounts ol th• ch•rlty lor th• pérlod Period start dale Pertod date oi 2024 31 S•1 oul on pag•8 respon$ibiliti•8 of tru•t•u •nd •x•mln•r Tl charity's Intsle8s ar8 resporIble for prepwion ol t aOL13 in accordwre 4lllh lerns ol ihe Chariljes aThJ Trustee hveslment (scotla1) 2Crf)5 Act ar I charit AccoLmts (Scollandl RtyuIatio 2C las ame1J). The clwty tntslees consider Ihat the athlil wuiremenl ol Rtyulalion 10(11 Idl of th6 Accounts R•aulatK> does not ¥ply. A is my resportsibility lo examin8 ColS as requi LWKl8r $tion 11 Icl of Act aThJ lo slate vtsther particular mattw5 have come lo my tentJn. My examir18tion i¥ carrieo in accordarte wilh Regulatbon 11 01 the 2(K6 Accourrts R&aulalrts. An examinalion IrKIleS a reviffi¥ ol the xcounting r0[5 kept by t charty atxl o compwison of x¢ounls prnsentj with Ise records. tt also irKkxleg cortsiderntion of any unLL8Ll items or disclosures in the accounts Seeks explanatior Irom trust concemir¥J sh mattern. The procedur8s uTra8rt8ken do rnt pffjvide all the evide0 Ihat ¥Vid be rBquiMI in an audit aThl, consequenlty. I do rK>I èxpr85s an aLJit opinion on ghTon by the lThl•p•ndwt •x•mln•rf• . coutse of my examination, r¥) matter has come lo my attertn lothar th 1141 •t•t•m•nt ' disC98d on the page'l B#ls of Irn1 •xMnln•rf• stat•m•nt Ihthlch glves me reasonab cause to belbgve ttwt In malerlal ttr requirements.. to keep aOtif recoTd$ in eordarte 1th $eclion 441)18) 01 25 Act w•J RwuL4lK)n 4 of the 2CKJ6 Accounls R&3ulati0. lo Prepa Kcounts lch acco vitlh ¢01$r6 ordS arnl compfy R•JukIn 9 of th8 2rA6 Acco19 Rogulatior h8v• rnl begn met, or to vthich. in my opinKJn. allenlKJn should be drawm in 0•r to a•18 a pper Slgn•f: Nwn•: R•l•vant profvlon•I qualSfic•llonl•) or body (If any}: 1easeddthlheroln1hOt1kOtsl1lhrydOnC1pIy. Kth•wofthdoap, ••t04Atho••rMltw•ththhwc04rnto yow olknnllon on #b• frjll0nQ p•Jo. - OSCRwill ¢ept or typ•0 81gn4ur•i
PPENDIX2 EnkrthantyTh¥IOW 'lo. bd( sc OSCR Recelpts and payments accounts Forth• pgriod from sCotth Chanty Regul3101 oi Apr 2024 31 Oec aYi4 Section A Statement of receipts and payments Unre5tri¢ted funds Restricted fvnds Expendable endowment Jnds Pernianent Total funds euFr•nt p•rtod Total fund5 last fund5 tonFatE A1 Recei DOl)rb5 27.323 27.323 Legacs Grants ReEeYplsfrTr fvndTai5ing acti¥ibes GTOSS tr8ding recopls Incotn2 from investments otherthan o art bulk11$ RenlsfTom land & bulldlngs Gr055 receiptsfrom other chat11ae acVv*5 Al Sub total 27.406 27N06 A2 Receipts from asS•t & investment sales proceeds rrom le of ttxea assets ProceedsfTom se of Investtnen15 A2Svb total Totslr8ceipts 27,406 27806 A3 Payrn•nts Expenses lor aeS Gr05s trading payments InYe51TtMI I[ageMent costs payrnents Teiatyng diredty lo cnariiats acb¥rtS Gran15 anrj dtsnalior 19,880 Govemance cos Audrt l Indedent eKatnina Preparation of annual accounts Legal cos OlheT A3Svb toial 19,880 19,880 A4 Payrn•nts r•iattng to ass•t and inv•stment movernent5 purcnases or nxed assets Purchase of Inve5trnents A4Sub total 19,880 19,080 7,526 Transfernto l (froml funds SUs1(d01ltj forywr 7.626 7,626
APPENDIX2 sc Section B Statement of balances ustnctOd Exponllabl po[mOt Trtsll pwd Calw$ B1 eash fvnd5 ha bab1 slartofw 111,127 10,121 &wpthl{d(1iI Ca&h and bank b&L4nc8sat•ndof 17,653 17,653 4c[xuB)I Deta4$ Deta4$ nutell£ B3 Oth4rass•ts Totrl Details B4 Liabilitie5 tknaqs B5 Conbng•nt liabithtkls by one0rlittlls1uos Dat4 of I5W35 15PJVJS1s
APPENDLX2 sc Section C Notes to the Accounts C1 Nature and purpose of funds (fftay bp slate(l o analysis offvrS thsheetsl lund5 are urWe5lr Thaybe u5eJ of it5 tha[itab kKwtW5. Type of activity or project supported 1hsl1tn C2 Grants Talal C38 Tru8t•• r•muneration If reMUr8tK)n %VdS duriw Ihe Km1 to anycharty tru or CneLlo to 8 Itee cros5 thi% Lx)x lotheti5e c(Knpkle 5tK Authority under which paid C3b Tru8ts• r•munoration- detalls C4& Trustee expens If m 8xwE8S W818 pa to cltylrust88 duri Ihe WKXI th8n uossttms tx)x lo11$e c(npkle $tI( 4bl NLvnborol C4b Trustee expenses- d8tsi18 Tr1( Th)wt14 BaknTrce Nature of relationship Nature of transaction C6 TranCtionS with tte•S and connected persons C6 Other Information )1W2.24-rTracc54HtrsKm-exCd4ith-artrKjtYcel Edinb91*{atmrch.X1sX I M)te5
sc Additional analysis111 An31ysls olr4c4ipts am paJTh•nts 1 Donauoris Tot 2Grarts IaAreN TrfaitrahJJ Tot EtE TDI 4 Pa re4ung aireatyto ¢hamaweaaMUts T(reffj Tth15trw Totd )10.
sc Additional analysis121 I01.em 12.erter fimaJ.em kna4.¢1 brk T( Legxies Gr51[)0¢eltyS lld15 Rtstrod & Sub roxal Rpts asset &invesl[nErtkS FIvEe*frDsakofxed a55eL5 Sub roxal Pa Ptsat¥ d1•tOchanta@ath accwnts lal ( Subtot SubtDtsI TrSIer$i01 luTrd5 Sury4u5/ldeffcitP forye fknds
sc Additional analysis131 G ofrqstrictsdlunds Re4th¢led1M Ae¥Jthdfwbl ResItktedl Re#thd1d 1.errtetNrof i.enier ThamEol 3.erter nod Repts GKJsSWelQls In(omèttom¥ethnts(hèrtha1j Ilairos RwstromLd & Sub totsl Repts from fisset &inve5ltnErtkS a5SÈts proceetsf[$akO[1fl%tTh Sub tot•1 Tola1e PaSTnt3 patsat¥ d1•tOchantaeath Logal c(k8ts Sub lotsl Sub lOthI rolalpayfftwjts Trthskn io1{fromlfdS SuJplUsl[4IJf0rvor Nalure