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 gro￿th 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 a￿d 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 se￿iCed 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. CU￿entIV, 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 rectyi￿ed 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
n￿erSeeing youth activiiies in consultation widi the Minister. cU￿ently, 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¢ chU￿h 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¢qU1￿MentS-
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 In￿rest 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 & L￿ht and ProFerty
Repaws yet bllled {ApproK)
130
The ac¢ounls We￿ llpprovcd by th¢ Kirk Scs5ion on 51h Ma￿h 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 Fr￿ndShry> 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 Ex￿nSeS
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 Ex￿nSeS
Organ & Music
Print￿g StaK)nery & Postage
FoodNest Ex￿nditUre
Lrfe & Work Costs
Other Ex￿nSeS
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,rf￿2
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 Na￿n 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 aCCord￿ce 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