NAIRN OLD PARISH CHURCH CHURCH OF SCOTLAND TRUSTEES, ANNUAL REPORT AND CONGREGATIONAL ACCOUNTS FOR THE YEAR ENDED 31$t DECEMBER 2024 RECEIPTS AND PAYMENTS ACCOUNTS Congregation Iyo: 372155 Scottish Charity No: SC000947 Page
NAIRN PARISH CHURCH OF SCOTLAND Trustees, Annual Report 2024 Reference and Admillistratii'e luformation Charil). Nam¢: Charity Registration No: Congregation Referenee ,0. Contact Address: Nairn Old Parish Church of SGotland SC.OIK)947 372155 Nairn Old Parish Church Kirk Vieii. OtTicc Seabank Road Nairn IV124F.S Trustees: Kirk Session: Minister. Seybivn Clerk: Church Treasurer: Independent Examiner: Bankers: lol 73 High Street. Nairn IV12 4BS Pagc 2
NAIRN OLD PARISH CHURCH Trustees, Annual Report Year ended 31" December 2024 Structure, Governance and Management Governing Do¢um¢nt The Church is administered in accordan¢e with the terms of the Unitary Constitution. Recruitment and Appointment of Trustees Members of the Kirk Session are the charity trustees. 'fhe Kirk Session members are the ruling elders of the chlirch and are chosen from Il)ose members of the church who are considered to have the appropriate gifts atkd skills. The minister. who is a member of the Kirk Session, is called by the congregation and inducted by Presbytery. Organisational Stru¢tsre The Kirk Session m¢eis a minimum of five times a year for ordinary business. It is responsibl¢ for spiritual affairs within (he church as well as temporal matters. Certain responsibilities are delegated io the Finance Team and the Property Team as appropriate. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Refomied in tradition and Presbyterian in polity. li exists to glorify (iod ¢ind to work for the advancement nf Christ's Kingdom tliroughout the world. As a national Church, il acknowledges a distinctive call and duly to bring the ordinances of religion to the people in everj. parisl) of Scotlaiid Iriroub)l) a terrilorial ministy. It co-operates with other Churches in various ecumenical bodies in Scotland and be}'ond. Achievements and Performance [JSnd-r the Unitary Consiitution there are sei'en 'T¢ams'. Fellowship & Fundraising Team deliwers a range of fundraising activities throughout the year as well as offeriiig a range of so¢ial aciivities. A busy year ensured a healthy income from our fund raising and social events during 2024. 2. Finance And Administration Team exercises oversight of the Church's finances, ensuring all our legal financial responsibilities are met. The annual Budbyel will continue to be strictly monitored, as the challenge to fund our rinancial respc)nsibilities shows no sign of easing. 2023 results had shown once again w¢ were unable lo close-out all our liabilitie5 Within the accounting year, and we entered 2024 with a substaniial ¢xp¢ndilure ¢arry'_over. The forecast for 2024 highlighted thai. as well as the 2023 shortfall to elear, we ivere also fa¢ing spend groth from ei)erg) (gas and electricity) rate increasesy plus major costs for essential roof and building rL'pllirs and prevei)tative maintenance. Following a rei'iew b}, the finance team, a Budget proposal designed to meet all our financial rc'sponsibililies was presented to, and aLcepied by, the Kirk 5Lssion. As there was no immediate prospect of growing our incoine to m¢¢1 ihe furecast expenditure, the prow)sal was to manage any shortfall by the astute use of our reserve funds such as Fabric Funds held by on behalf of the congregation, and rei'enue from the Consolidated Fabric Revetkue Fund held by the General Trustees on our behalf. This approach allowed us to realise all financial responsibilities within the 2024 a¢¢ouniing period and we eniered 2025 without any ¢arry-over. A seeminglv successful outcome for the year, but we need to recognise that going forward. significant income support from our reserve funds is likely to be required. 3. Mission & Outreaeb Team looks at ways of involving our congregation members more fvlly in its work, and to help the Church reach out in mcaningful ways intn th¢ local cotnmunity. Jt a150 considers matters of wider Church involvemeni throughout the UK and abroad ad to help our local Chuwh participate in and eonlribute to relevant issues. Our Christian Aid iyeek donations amounted to a superb total of £829. This was raised b) wa). of SULe¢ssful coffee morning event when proceeds from Brew. Blether and Biscuit on th¢ Monday of Christian Aid week, together with our congregations, doi)atioi)s from ihe c.hristian Aid fund_raising envelopes. The FoodNest, this community focused proj¢¢t to .%top food sNasl¢, continues to be actively used and very successful In its drive lo save waste in our ¢omtnunity. In 2024 we saved an average of 400kg per month. We are supported by donations of surplus food, from the Co4OP, Sainsbury's and Nairn Academy. Page 3
NAIRN OLD PARISH CHURCH In 2024 the FoodNest project successfully applied Jof 2 grAnt Ic)WArdq a growing project {£9,(K)O). We have e%i#hli%hed a 'groiving area" in the church groundg which will a useful addition to our projeeis in ?025 and inlo the future. Our congregation continues to be amazingly Eenerous in SUPFK)rting Water Aid by dropping small Iiange into the green buek¢ts at thc front door. In ?024 w¢ rais¢d a total of £600 which was srcatly rcceived by this worthy charity. 4. The Pastoral Care Team in direct consultation with the Minister ensures that all members of the congregation 'ith pastoral needs are identified and nurtured. An updated "Pasloral Care List, has been drawn up of all those ii) Care, those over 90 yeats and those who cannot leave their home indepeftdently- Ihose on this lisl will receive extra TLC froin the Team. In ?024 we Lelebrated the IOO, Birthda}. of one of ()ur m¢mbers. Mrs Margaret Campbell. who still lives in her 0 home. We lost 10 members ihrough death and 3 through moving to other parts of Scotland. The Pasioral Care team now, regularly vi%it8 29 penple, whn appreciate the vi8it.q and flnwers from ihe Church. 5. Propcrty Team is responsiblc for th¢ r¢paÉr and maintethanr¢ of all th¢ Cliurth buildirlgs inclydiiig th¢ manse. The prÈniary focus for &0?4 was th¢ conipletion of the roof and Ulter works th¢ ¢hur¢h aiid hall buildin¥. Routine Iiiaini¢naiic¥ tasks, such as servi¢ing uf Ilie firc cxtiiigllliliers in boih The Churcl? and the Manse are up to dale. The boilers arc seiCed annually, and a gas safely ertificdtt issued accordingly. All relevant electriwal items haile been PAT iested. Our propety records for ?024 are due for inspe¢tioIi. The manse is Currently uiio¢cupied due to our Vacancy, but it is visited regEilarly to ensure it remains secure and ivatertiglit. A keyholder s)stem has been established w thal one of three indiiiiduals can visit if the alarm sounds. CUentIV, the grounds aiid gardens of both the church and the manse are maintained on an ad basis. Recent work at the Manse included the removal of a problematic tree and the trirnming of the cherry laurel hedge at the rear. Ex¢ept for the r(x)f and outters. no significant work has been done in the church or the manse. There are plans for additional projects in 2025. 6. The Wtsr8hip Team, ir consultaiion with th¢ Minist¢r. is r¢sponsibl¢ for d¢v¢loping worship outside Sunday JTioniin£s and OLLa.qional!y a)SiStinB with Sunda). morning iTr"or5hip. They l¢d worship oil 14th April 20?4 usiiig online resources and dclivereJ li as a teain. This was rectyied posiiively by Ihe Lunyrebyaiiun. Rev Lindd noied Ihyi ihi M'orshiy Team S ¢oniiiiuii)g io develop their skills. The Cl)urch Servi¢e they led in S¢ptemb¢r wa5 cut)duLied etTectively. They are becoming more confident. particularly in preparing their own materials. 7. '1'he Young Chureb T¢am is r¢sponsible for coordinating and developing Children's Christian ¢du¢alion wid nerSeeing youth activiiies in consultation widi the Minister. cUently, no one has Stepped up 10 lead the team, resulting in its suspension. This impacts the ol'ersight of the Boys, Britsade and Girls, Association. as well as the reryular mainienance of the Lhildren's aciivit) table in the ehurcli. A year of challenges and aehievements which were ablv met by our congregation in faith. hope and love. Looking towaTds 2025 we remain hopeful that our 'church' will give us opportunities to witness io the Gospel in wa)s oih¢r than worship. and in the many other ways w¢ have been ther¢ for one another, and kept each other going durii?g this time of e4ange. We continue to lake our guidance and inspiration from God. trusting that he will shoiv us the way ahead and walk Nvith us all. giving us strength for whatever lies ahead. Safeguarding Nairn Old Parish Church continu¢5 to complv with th¢ Church of SL'oilaiid Safeguardin¥ puli¥y. Pagc 4
NAIRN OLD PARISH CHURCH Financial Review 2024 was a transfonnative year for our finances, both on income and ¢xp¢ndilur¢. For the firsi time. we have uiilised ihe ability to reclaim cosis incurred for our uiilities (gas and electric), alon8sid¢ our cleaning c(Ists. The use of our Consolidated Fabric Pund Kevenue account (see page 131, has softened the imJMcl of the doubling in our energy costs. We have at last claimed and received our allocation of Gift Aid within the financial year. These two factors have meant we have cleared the overhang of our 2023 Giving to Grow and paid the 2024 allocation in full. Grants were received frorn HUBBUB (Naim F(x)dNest project) of £l.000 as the final grdnt towards the fo(xl recycling -scheme. and a further £g,non fnr the Fo(JdNest Growing project. S2insbiiry's Helpin8 Ei'eryone Eat Better Community Grant scheme {Soup packA8es) £500.. Viridian Nutrition Group (via Sky Delights) £250. In 2024 Giving to Grow contribution was s¢t al £59,268 which was ld in full. Th¢ congregation and th¢ ¢fforts of the fundrdisin8 teaTll should b¢ congratulat¢d on thcirgcTrcrou5 SUPPOrt aiid tliose who rcsponded to revi¢wing alld increasiii8 their weekly givings- Ihere is no subsii(ute for regular weekly offcrillg5 Reserves Policy It is the Trustees ambitious policy to hold reser¥'es of approximately TWO month's expenditure including designated funds. At the year end the C.hiirch held unrestricted of £15,661 of which £5,1 ?9 had been designated for Fabric fiind and £1,775 for the purchase of music. The remaining balance of £8,757 represents more than one month's exFnditure and 740/0 of policy target. Th¢ chUh a150 holds £18.922 of restricted funds which have IKen wovided for the purposes specified in Note 2. The Aeeounts were approved by the Trustees on and signed on their behalf, Page 5
NAIRN OLD PAIUSH CHURCH SC 000947 Independent Examiner's Report to the Trustses of Nairn Old Parish Church I report on the accounts ot.the charity for the year ended 31 December 2024 which are sel out on pages 7 to 13. Respective reSpO$1b111t7es of trustees and examiner The charity's trustees ar¢ r¢spon5ibl¢ for ihc prcparation of thc accounts in accordance with th¢ t¢rnTrs of the ChArities and Trustee Investment (Scotland) Act 2005 and the Charitics Account5 (Scotland) R¢gulalions 4006 {as (Im¢nd¢LI.) The charity trustees consider that the audit requirement of Regulation 10( I ) (d} of the Ac¢ounts Regulations do¢s not apply. It is my responsibility to examine ihe accounts as required under section 4411)(¢) of the Act. and to state whether particular matters have come to rny attention. Basis of Independent exrdminer's statement My ¢xwnititttiotk is ¢aryicd out in accordance with Regulation I l of the Chariti¢s Account5 (Scoiland) Rcgulations 2006. An examinalion in¥lud¢5 a r¢vi¢w Df thc accounting Iccords k¢pi by th¢ Gharity and a ivtTrparison vf the a¢¢ounts presented with ihose records. It also includes consideration of any unusual items or disclosures in ihe accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the I'iew given by th¢ a¢¢ounts. Independent eJaminer's statement In th¢ ¢ours¢ of my examination, no matter has come to my Attention l.which givcs me reasonable caus¢ to b¢li¢v¢ that in any matcrial rcsp¢ct th¢ r¢qU1MentS- io ke¢p ac¢ouniin¥ recurds in &ccordance with Section 44(1) (a) of the 2005 Act and Regulaiion 4 of ihe 2006 Accounis Regulaiions, and to prepare accounts which accord with the a¢¢ounting records and comply with Regulation 9 of the 2(M)6 Accounts Regulations have not been mel or 2. to ivhicl) iii niv o inion attentioti should be drawm in order to enable a proper understanding of the accounts to be Page 6
NAIRN OLD PARISH CHURCH Receipts and Payments Account Year ended 31 December 2024 Unrestricted FllDds 2024 Restricted Funds 2024 Total 2024 Total 2023 Receipts Donations Activities for Generatll)g Funds Income for Third Part$ Other Church OrganbatK)ns Bank Inrest and Returned Charges Recetpts from General Trustees Grants IOOJ69 13,809 3,165 529 207 100,898 14,016 3,165 567 328 51,728 10,750 181,452 86,177 14,107 1.518 137 141 725 121 51,728 Total ReceRPts 169,672 106,705 Payments Costs of GeneralDig Funds Charitabk Acttvities Income for l liird Part$ Total Payments 809 161,165 809 168.157 3247 172213 257 107.725 1.122 109.104 6.9)2 165221 6,992 EK¢ess ol- Recept5 over payments (Pa.}11]ents over Receipts) for ihe l'ear 4.451 4.788 9239 (2J99) Tbe Notes 00 Pages 9 to 12 form part of these Accounts Page 7
NAIRN OLD PARISH CHURCH Statemenl of Balances Year ended 31 December 2024 Bank & Deposit Balanees Unr¢$tricted Funds 2024 Restrieted Funds 2024 Total 2024 Total 2023 Bank & Deposit Ba]ances Brought fmward 11210 14,134 25J44 27,740 Movement fft year 4,451 4,788 9239 (2J97) Bank & Deposit Balances Carrtd foTward 15.661 18,922 34,583 25,343 sets Gift Aid Receivabk (Approx.) 2,2 13,600 Liabilities Cosi of Heatiig & Lht and ProFerty Repaws yet bllled {ApproK) 130 The ac¢ounls We llpprovcd by th¢ Kirk Scs5ion on 51h Mah 202) For and on behalf of the Kirk Session The Notes on Pages 9 10 12 form part of these Accounts Pag¢ 8
NAIRN OLD PARISH CHURCH Notes forniing part of the financial statements for the year ended 31 December 2024 l Movements in Funds at 1st January 2024 at31st December 2024 Receipts PaymeDIs Restricted Funds J Sempk Fund J M¢MotTan Fund Men's Felbwship Women's FrKndship Group New Buibj Account NOPC FrndShry> Group F(KKINest Fund Less Internal Transfers General Trustees Fund 304 5,484 296 238 7.511 312 5,5(M 20 296 238 1,017 614 7,108 301 10,758 (221) 5,662 (221) 5397 14,134 ,780 6,992 18,922 Unrestricted Funds Desigmated S.S. Fund Desgnated Fabr Fund Designated MUS Fund Designated F]oiver Fund Designated R.J.R. &)rdon Gift Fund Less Internal Transfers General Fund 185 5,069 1,710 1183 1,031 185 5,129 1,775 2,117 940 60 65 55 26 (17.178) 186,641 169.669 121 (17.178) 182,158 165218 1,032 11,210 5.515 15.661 Total Funds 25,344 181,449 172210 34,583 Pur oses of Restricted Funds:_ J Semple This is a fund io assist with the cost cf Sunday School tripslparties etc. J Memorran Fund This Fund has been set up for the maintL'nance of the organ. Guild Fund This fund is for the purpose of Congregational Guild. Men's Fellowshtp This fund is for the purpose of Men's Fellowship. Women's Friendship Group This fund is for the purpose ofthe Women's Friendship Group. New Build Account This fund is for the purpose of the New Build - Kirk View NOPC Friendship Group This fund is for the purpoge of the MNOPC Friendship Group. FoodNest Fund This fvnd is for the Food waste sch¢me Pur oses of Desi DesigD&ted Sunday School Fund Designated Fabric Fund n2t¢d Funds The Trustees have set aside funds for running the Sunday School The Trustees have set aside funds for the maintenance of the Church property. The Trustees have set aside funds tor the purchase of music Resources. The T'ruslees have set aside funds for the purpose of floral Decoration etc. The Trustees have set aside fvnds for the purpose of special gifts when required. Designated Music Fund De.4ignated Flower Fund Designated RJR Gordon Gift Fund Page 9
NAIRN OLD PARISH CHURCH Notes forming part of the financial statements for the year ended 31 December 2024 iillrestricted Funds 2024 Restricted Fund5 2024 Total 2024 Total 2023 Analysis of Donations Offerings, Gift Days etc. Gift AKI Tax New Buikl Income Presbjtery. Grants Weddts)gs & Funerals Life and Work Income 68,698 28,397 68,698 28J97 529 68.998 13227 529 850 2,332 770 86,177 3214 3214 IOOJ69 529 100,898 Activities for Generating Funds Use of Premises Tea ColkotK>n SS/WFGthdF Regu]ar FUNI Raising 3,731 1,437 3,731 1,437 207 8,641 14,016 4,461 1,338 451 7.857 14,107 207 8,641 207 Analys>rys ofpayments Charitable Aetivities Mirysion & Mtssion Allocation Giving 2 Groiv Presbitery Dues Ministry ExnSeS Pu]pit Supply Other STaffJng Costs Fabric Rep&qrs & Maintenance Roof Repairs Trces Ewnditure High]aIid L ouncil Tax Heat£ & Lighttng Insurance Other Building Costs Church Office ExnSeS Organ & Music Printg StaK)nery & Postage FoodNest ExnditUre Lrfe & Work Costs Other ExnSeS Sunday School Men's Fellowship Women's Friendslup Group Fri¢ndship Group 19.780 40.5(K) 75,349 1?17 4,344 964 7.035 1,850 37.452 75J49 1217 4,344 96A 7.035 1,850 37,452 1.360 360 1,357 3,012 6.984 5,834 1,053 3.691 5,830 1.-310 3.093 3.093 11.560 6,118 1254 ?.885 6,122 859 5,rf2 6,118 282 2,885 6,122 859 972 5,662 2.996 462 ,652 1.594 45 1,639 296 17 296 17 175 161,165 168,157 107.7?5 Page 10
NAIRN OLD PARISH CHURCH Notes forniing part of the financial statements For the year ¢nded 31 December 2024 Unrestricted Funds 2024 Restricled Funds Total 2024 Totgl Paid 2024 6 Collections for 3RYl Parties Team Hamish Water Aid Nairn Beach Wheel Chri81ian Aid I st Nan Boys Brigade Mccabe Trust A Mehigan Gift 65 600 121 829 463 153 935 3,166 65 600 121 829 463 153 935 3,166 121 915 463 153 i.(x)o 3,248 Minister's Stipend All Church of Scotland congregations contribut¢ to the National Stipend Fund which b¢ars the costs of all ministers, stipends and employ¢r's contributions for national insurancey pension and housing loan fund. Ministers, stipends are paid in aCCordce with the national stipend scale, which is related to years of servi¢e. Trustee Remuneration and Related Transactions.. - During the year ONE Trustee received remunerntiorE totalling £720 Minister Car Allowance £720 to date (9 x £80- NB 3 months not billed- £240 liability) In addition, the congregation is responsible for settling the Couiieil Tax liability for the Manse of £3,054 as well as providing and paying for phone and internet at thc Manse at a cost of £880. It should also be noted thal the Minister did not claim the entitled 'fravel Expenses. Additional Information: The aLcoLinting polics. for Fabric Expenditure is that nomial repairs and maintenance are charged lo the General Fund. Extraordinary, R¢pairs and Improvements met from the Fabric Fund andl or by special Fund Raising and consolidated Fabric Fund held by Church of Scotland G¢n¢ral Trustees. At 31. December 2024. the Insured Values of the congregation's properties w¢r¢: . Church and Hall New Maiise ECO Cabin £12.078 Million £ 435,635 £ 11,824 Pagell
NEW BUILD PROPERTY TEAM- KIRK VIEW ACCOUNT SUMMARY OF ACCOUliTS FOR YEAR ENDED 31st DECEMBER 2024 2024 2023 INCOME Soup Lunch proceeds Refund of Bank Charges Donations Total Income 528.60 85.06 850.00 850.00 613.66 EXPENDITURE Erection of Heras fencing Bank Charges Tolal Expenditur¢ 971.75 45.40 1017.15 84.00 84.00 Balance of Bank acLount 31 December 2023 7,511.29 6,745.29 Add iiicome 61i.66 8,124.95 850.00 7,595.29 Leis Expenditure 1017.15 84.00 Balance of Bank a¢count 31 December 2024 Page 12
NAIRN OLD PARISH CHURCH APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURC.H OF SCOTLAND GENERAL TRUSTEES 2024 2023 Capitsl Fund I Balance Istjanuary Interest Transfer to Consoldated Fabric Fund Capital 112.380 2,446 (114.826) Balance 31st December Consolidated Fabrlc Fund Revenue Attount (SO) Balance 1st January Transfer Deposit Fund Interest Dividends 33,834.IX) 16,554 62 13,738 3.85? 34,206.LK) 24200 2242 60,276.00 Transfer for Roof Repairs Transfesr for Energy Transfers forcleaning Admai nitration costs 37,452 12265 1,048 2,127 52,892.00 372.(M) Balance 31st DeLember 7,384.LX) 33,834.00 Temporary Account Balance 1st January - Expenses in prior year Transfer Deposit Fund Interest Paid Balance 31.st December Consolidated Fabric Fund Capital Account {561 Balance Istjanuary Transfer from Capital Fund I Balance 31st December 474,541 359.71.5 114,826 474,541.00 474,541.¢J) Market Value 31st December 527,799 519,853 Page13