CHURCH OF ST. THEODORE OF CANTERBURY

To Prepare and Administer the Word of God Participating in Refugee Sponsorship program in conjunction with the Anglican United Refugee Alliance (AURA). In 2022 we received an amount of over $10 000 from a relative (non-resident of Canada) of the refugee. This together with amounts received from Canadian donors in 2023 had been largely disbursed to the refugee in 2023. An accrual for any remaining disbursement had been established as at December 31 2023. Tax receipts have been issued to the Canadian donors in connection with this program. An amount ($500) was received in 2024 in respect of the 2022/2023 refugee sponsorship. This together with amounts accrued at the end of 2023 were disbursed to the refugee in 2024. Tax receipts have been issued to the Canadian donors in connection with this program. In 2024 we received an amount of over $10 000 from a relative (non-resident of Canada) of two other refugees (related to the refugee sponsored in 2022). No tax receipt was issued in respect of this amount. An equal and offsetting accrual has been set up in respective of this amount (which will be paid to the sponsored refugees). Notwithstanding that the amounts received in connection with the AURA sponsorship program are not for our benefit the amounts are included in Revenues with an equal and offsetting expense/accrual set up.