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) N￿e 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 cl￿gregatIOn 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 spiri￿al 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 se￿iCeS 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 per￿d. 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 K￿ean 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 Se￿iceS 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 RryL*or 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 respor￿Ible for prepw*ion ol t￿ a￿OL￿13 in accordwre 4lllh lerns ol ihe Chariljes aThJ Trustee hveslment (scotla￿1) 2Crf)5 Act ar￿ I charit￿ AccoLmts (Scollandl RtyuIatio￿ 2C￿ las ame￿1￿J). 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 ￿Co￿lS as requi￿ LWKl8r $￿tion 11 Icl of Act aThJ lo slate vtsther particular mattw5 have come lo my *tent*Jn. My examir18tion i¥ carrieo in accordarte wilh Regulatbon 11 01 the 2(K6 Accourrts R&aulal￿rts. An examinalion IrKI￿leS a reviffi¥ ol the xcounting r￿0[￿5 kept by t charty atxl o compwison of x¢ounls prnsent￿j with I￿se records. tt also irKkxleg cortsiderntion of any unLL8L￿l items or disclosures in the accounts Seeks explanatior￿ Irom trust￿ concemir¥J ￿ s￿h mattern. The procedur8s uTra8rt8ken do rnt pffjvide all the evide￿0 Ihat ¥￿Vid be rBquiMI in an audit aThl, consequenlty. I do rK>I èxpr85s an aL￿Jit opinion on ghTon by the lThl•p•ndwt •x•mln•rf• . coutse of my examination, r¥) matter has come lo my attert￿n lothar th￿ 1141 •t•t•m•nt ' disC￿98d on the page'l B#ls of Ir￿n1 •xMnln•rf• stat•m•nt Ihthlch glves me reasonab￿ cause to belbgve ttwt In malerlal ttr requirements.. to keep a￿O￿tif￿ recoTd$ in *eordarte ￿1th $eclion 441)18) 01 2￿5 Act w•J RwuL4lK)n 4 of the 2CKJ6 Accounls R&3ulati0￿. lo Prepa￿ Kcounts ￿lch acco￿ vitlh ￿¢0￿1$r6 ￿ordS arnl compfy R•JukI￿n 9 of th8 2rA6 Acco￿19 Rogulatior h8v• rnl begn met, or to vthich. in my opinKJn. allenlKJn should be drawm in 0￿•r to a￿•18 a p￿per Slgn•f: Nwn•: R•l•vant profv￿lon•I qualSfic•llonl•) or body (If any}: 1easeddthlhe￿ro￿ln1hOt1￿kOtsl1lhrydOnC1￿pIy. Kth•wofthdoap*, ••t04Atho••rMltw•*ththhw*c04rnto yow olknnllon on #b• frjll0￿nQ p•Jo. - OSCRwill *¢ept or typ•0 81gn4ur•i PPENDIX2 EnkrthantyTh¥￿I￿OW 'lo. bd( sc OSCR Recelpts and payments accounts Forth• pgriod from sCott￿h 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 tonFa￿tE A1 Recei DO￿l￿)rb5 27.323 27.323 Legac*s Grants ReEeYplsfr￿Tr fvndTai5ing acti¥ibes GTOSS tr8ding recopls Incotn2 from investments otherthan o art bulk11￿$ RenlsfTom land & bulldlngs Gr055 receiptsfrom other chat11a￿e acVv**5 Al Sub total 27.406 27N06 A2 Receipts from asS•t & investment sales proceeds rrom ￿le of ttxea assets ProceedsfTom s￿e of Investtnen15 A2Svb total Totslr8ceipts 27,406 27806 A3 Payrn•nts Expenses lor a￿￿￿eS Gr05s trading payments InYe51TtMI I[￿ageMent costs payrnents Teiatyng diredty lo cnariiats acb¥rt￿S Gran15 anrj dtsnalior 19,880 Govemance cos Audrt l Inde￿dent 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 S￿￿Us1(d01l￿tj forywr 7.626 7,626 APPENDIX2 sc Section B Statement of balances u￿stnctOd Exponllabl po[m￿O￿t Trtsl*l 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[xu￿B)I Deta4$ Deta4$ nutell£ B3 Oth4rass•ts Totrl Details B4 Liabilitie5 tknaqs B5 Conbng•nt liabithtkls by one0rli￿ttlls1uos Dat4 of I5W3￿5 15PJVJS1￿s APPENDLX2 sc Section C Notes to the Accounts C1 Nature and purpose of funds (fftay bp slate(l o analysis offvr￿S thsheetsl lund5 are urWe5lr￿ ￿ Thaybe u5eJ of it5 tha[itab￿ kKwtW5. Type of activity or project supported 1hsl1t￿n C2 Grants Talal C38 Tru8t•• r•muneration If ￿ reMU￿r8tK)n %VdS duriw Ihe ￿Km1 to anycharty tru￿ or C￿neLlo￿ to 8 I￿￿tee cros5 thi% Lx)x lothet*i5e c(Knpkle 5￿tK￿ 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 lo￿￿11$e c(*npkle $￿tI(￿ 4bl NLvnborol C4b Trustee expenses- d8tsi18 Tr￿￿1( Th)wt14 BaknTrce Nature of relationship Nature of transaction C6 Tran￿CtionS with t￿￿te•S and connected persons C6 Other Information )1W2.24-rTracc54HtrsKm-exCd4ith-art￿rKjtY￿cel Edinb￿91*{￿at￿mrch.X1sX I M)te5 sc Additional analysis111 An31ysls olr4c4ipts am paJTh•nts 1 Donauoris Tot 2Grarts I￿a￿AreN Trfai*trahJJ Tot ￿E￿￿tE TDI 4 Pa￿ re4ung aireatyto ¢hamaweaaMUts T(￿￿reffj Tth1*5trw Totd )1￿0. sc Additional analysis121 I￿01.em 1￿￿2.erter fimaJ.em￿ kna4.¢1 brk T( Legxies Gr￿51[￿)￿0¢eltyS lld1￿5 R￿tstro￿￿￿d & Sub roxal R￿￿pts asset &invesl[nErt￿kS FIvEe*frD￿sakof￿xed a55eL5 Sub roxal Pa P￿ts￿￿a￿t¥ d1•tOchanta￿@ath accwnts l￿al ( Subtot SubtDtsI Tr￿SIer$i01 luTrd5 Sury4u5/ldeffcitP forye fknds sc Additional analysis131 G ofrqstrictsdlunds Re4th¢led1M￿ Ae¥Jthdfwbl ResItktedl￿ Re#￿thd1￿d 1.errtetNr*of i.enier ThamEol 3.erter nod Re￿pts GKJsSW￿￿￿elQls In(omèttom￿¥ethnts(￿hèrtha￿1￿￿j Ilairos Rw*stromL￿d & Sub totsl Re￿pts from fisset &inve5ltnErt￿kS a5SÈts proceetsf[￿$akO[1fl%tTh Sub tot•1 Tola1￿e￿￿ PaSTn￿t3 pa￿￿ts￿a￿t¥ d1•tOchanta￿eath Logal c(k8ts Sub lotsl Sub lOthI rolalpayfftwjts Trthskn io1{fromlf￿dS SuJplUsl[4I￿J￿f0rvo￿r Nalure