Trustees, Report and FinHllciul Statements foi. the Year Ended 31 Décember 2024 i ast Caithness Cliurch of Scotland Congi'egatioIi Nujiiber: 422322 Registered Ch&i'ity Number: SCOOI291
E2St Caitbuess Church of Seotlalld Referenee AdiniNi5trdtive Informatlon Chariry Natne Charity Regisii?rioii Niiinber Congregaiion Retcrcnce Nuinbcr st C&iiliness C11urcli of 8cotlaii(I SC001291 422322 Iiidepeii<lenl Examiiiei. ViLiOf T fi4sci' t Cu Liniite(I C11aitLred AccDiintAii15 3-4 Maikei Place Caithiies8 KIVI 4LP Bankers B£kith of SLoiland Bridge Sir¢¢¢ Wick Caiilines5 KWI 4NG
East Caithnes$ Churcli of Scotland Report Gf the Truytees foi. tlie Year Ei nded 31 DecenAber 21)24 Governing Docu ment The Churbh is adiministeied in accoi'dance with lh¢ l¢rms ofr. the Model Deed ofcuiisliliilion. Reeriiitinent 4nil Appolntment of Tru8tL en)beis of ihc Kil* S¢5sion aiid tlie Con¥ii'galional Boail are ihe chni-ity trustees. 'I'he Kirl< S'¢%%i()11 Ineiiibers are the Lldei% of the church and tile ¢1i0seii Ihuse menibers of tl)e church who are coiisi(IcrLd to have the thppropriale gifts niid skills. 'fh¢ iiiini.%ler. wlio is & mLmbLI' ofr, th¢ Kirk Scssion, 1.% ¢lecled by tliu ¥ui?¥rLgi1tioii and induLled by PIEsbylciy. 'fiie Congreg£41ioiial Bodrd is app()inted troni withiii lh¢ Loiig¥regatioii dii(I nienibers of thc ¢fJngregulioii air invit¢d tt) ii()iiiinalc individiials wlio 111'e believed lo Illl vc Lhe .%kills and coniinitm¥nl' to Qoiili'ibute to the iiiai)dgeineiil arriiirs of IhL Cliur¢h, to bccoii)c nirinbers <)f' thc Bodr(1. 13()aixl Mcii)b¢rs dtf Iheii uppoiiited 111 thc Slal¢d Aliiiudl Moetiiig ai)d SLI'VQ foi. a period ofr. three yeni's aflei. wliicli Iliey 1llUSI seelc re-ttleotion al i'lie next .4taied Aiiiiual Meeliiig. Organislltlonul Striietiire Tli¢ C'on¥i'¢¥ntioi)Al Boaril 1% chdired bj. ciiid MLI fniii. limcs ii) a ytrdr, 'l-lie con¥i'eglltioii will Lini1¢ lu frorin the b<1St Laithiiess Lhiirch ol S'cotlrtiid Oli lyl .IRnLiury 2025. A Iinilory conslit¢ili()n will theii llpply. Tlie CTuild hu.s now becn irinsl£tted. 'I'hc Kii'k Sessioii whiLh m¥els six titiiLs a yelli. is Irsponsiljle For spirilual anairs of the ¢hiir¢h. 'rhese iiieeting% ure ired by tli¢ minister, Io¢Lim ur inierim niodcratoi.. Objcctives aiid Activities Tlie Chiii'ch ok'.8Gotlllnd is 'l'rii)i(ari¢tii in docti'iiie, RcfonYJed in tradilioii wid l)IE.sbytei'ian in polity. li exists lo ¥liirify CJnd artd io work toi. thL 11(IvanLeinenl of Chi'itst'.4 Icingdoiii tl)roiighouL Llie w()I'ld. As a ndli()iial CIIiiL'ch. il ucknowlcdges a di%lin¥tive CAII An(1 duly to bi'iiig the oixliiiance5 of rcligion lo tlie i)eoplc iji LV¢ry parisli of SLuiland thmu8h a lei'i'i10i'iRI Ininislry. It ¢o-opciales witli othci- Churcl)¢s in vllrioL15 eciiineiiiLÈil bod les iii Scotland und beyoiid. ui'iiig IhL ye&LI' Linder review, the chuirh maiiitained a ¢Lgiil#r %Lhedule of Suiidcly services. ¢onductiii8 u Inoi'i)ing serviLe eftcli we¢k dnd ui) ev¢ning .sei'vi¢e cvery aliei'iiate .£iiiiday. The cvening sei'viccs were lield iii Ll)IIjUIILtion wilh th¢ BapList Chiirch. witli Incnibers ol- Ihal coiigitgation invited to ijarticipote. Iii a(Idilioii, the chLlI'cli-al.fili¢tl¢d groiips thc Ciiii Id, CFI'OWIII8 Together: 8upei'clLib, Tlie Forge, llnd Kiiit n iNatler CDIiV¢lieLI regiilarly ilii-ough(iui tlie yeai.. 'I'hc clilircl) lialls coniiniied to be available roi. hire by extcrnal organisations. F Iirihermur¢, tlie ai)nual lioliday club ivas held, and tlie Oiilr¥aLh Group OLEanised a special eiid-of- siimmcr lenn barbecue, followed lal¢r by a Clii'istsnas Cdiol coiicerl, both OF which weiE well attended. Page 3
East Calthil8 ChurLh of ScotlstEd Report i)I' the'l'ru$tees for the Year Fnded 31 De¢¢inber 2024 Achievements and Performanee ThroLigliout the year. the coiigitgatioii demoiisti'ated a high level O'F activity and etlgagement. Numerous cliibs and events were oi'ganised, rcflecting robLISt participatioii across, the church cominun ity. Diiring the yeai., the Oiilitaeli wui'ker experieiiLed an illness which pr¢¢1 uded Ihe development of i)¥w inillEilivcs dui'ing the latter half OF tlie year. Iii his &bs#nce, Lhe Lungregation endcovoured to sustain aiid advance the pmject uiider li18 Stcwardyhip. Lnsuring coiitinuity wherevei. possible. Lach Inonth, a designllted ¢liniity was scleiLed aiid a dLill8tioii table was established in Ilie church foyer. Contribiitioiis rcccived w¥ir subseqiieiitly lorn'ai'ded to Il?c I'cl#vdnL org&ii.4lltion, Ivith d¢lai18 of these doiiotions listed on the final page of this I'epoit. Financial Review Diiring the pcriod under rcvicw, congntgalional iiicoinc reiiiained sleii(ly aiid expeiidilur¢ W<25 el'feclively man(Iged. A substantial Itfliiid was received Irom S%1=. iii respcet of pi'Lvious overchargre¥ oli ¢sliniuL¢d hil Iq, uiid a new Liiergy siipply coiilract was iicgotiaied with L-()n. Ovei'llll giving iii¢i'¢as¢d this VC<ir, und de,4pile a slig'hi dLcliii¢ on Gift D&y, total incoine cxp¢rieiic¢d ai) Lipwaid trend, Ir.%LIILiiig 111 4 surplLlS Lif £6,000 iii ili¢ geiieilll fui)d carricd loNJArd into 2U25. The 'fi'uslc¢s' p(Iliuy is ILI niiiiiitaiii rescrves whcr¢Yei' possiblej ¢11thoLl8h Ihi.s h¢ pre.sented hltllenges oiiei. the i)a.81 yeai.. Eie5li'iLIL(I funds iiow lolal £ l (J3,700, which inclii(le% £58,000 reAlised IiM)m the sule of Tlii'uinst¢i' Chlirch. Ali uiir¢sli'icled l)al4iic¢ (¥x¢liidin¥ Ihe (.iuiI(I balaii¢¢) of £6,704 has beeii c4rri¢d forward t() 21)2.S, and R Gift Aid claiii) ol',L8.761 its dLie for SLibniis'%ion. In tolÉil, reservLs stand aL LI I0,4.30, Statemeiit of Trustees, Responsibilitles The Imembei's of Ilic Kirk 8c.sion I Congitg&tioiial Board niLisI i)repait liiiancial blttlemcnly wliich giVG 5111'fLLlC'nL deidil i() enuble an appreciation of th¢ Irun%actioi)s of tlie C'hiii'cli dui'ing ihe finaiicial y¢ai'. -l-h# n?embei ol tlle Kirk Scssioii / Coiigiyglltional Boaixl al'e re%i)oiisible loi. keepiiig propLr a¢ci)Linling records w,hi¢li, OL) rcqii¥si, must rellect Ilie finAnLial position of thc Chuitli at that tiine. This must bc doiio to ensiirc that Ilie fii3aiicial stalLiyiLnls ¢1)mply will) tlie Chi< rilie% and 'frLislee Inveslmciit (S¥otlHnd) Ac( 200.5. the Cliai'iti¢s Accounts (8catlaiid) Rcguldlirjiis 2Q06 (as aiKeiided by tlie Cliai'ilies AcLoiints (Scolland) Amendrneiit Rcgulations 2010) anLI the Re8ulations An¢nl Cr)n&?i-egfttioiial Fiiiaiie¢ approved by the Generul Asscinbly of the (;liurcli of S'¢otlai)Ll iii 2007. They ar¢ Mlso I'cspoiisible liir.8ale&ruardiiig tlic assets of Ih¢ Church and InLlSt lake re450nable s*l)s foi. th pITvcnlion and/or d¢te¢tion of fraud aiid o¢littr irreLiulai'ilies. Approved by Ili¢ Ti'LisIcLs <Lnd signed on tlieir behalf, Datc Page 4
Independent Examiner'¥ Report lo the Trustees ol Eftst C•ithne3$ ChurLh of Scot19n(I I rEport oli tlie fiiiancial stateineiits ot iliE Cliarity for tlie y¢ar eniled 31 Decernber 2024 M'hich are Sel out oli pages 6 to 8. RespeLtive re8puiisibilities of triistees exMiller The ch42I'IIyS Éi'iisl¢cs air rB5poiisible for tlie pi'epar&tion of the ac¢oLiiils in ac¢oi'dèJnee iviih Ilie lei'ms of the Chai'ilies #Jid TrLisree Ii)vestineiii (Sooilaiid) Act 2U05 aiid Ilie Chai'ilies AL¢ounis (SLoilandl Regulations 2006. TIW Lliarily Irijsiees coiisider thai the iiudil reqLiiremeiii of Rcgiilatioii l O( l ) (d) of rl)e Accouiiis RegyLilatioiis does noi ai)ply. It is iiiy I'¥&poi)sibiliry to exainiiie the accoiiiits As I'eqLiired under sectloll 44(1) IL) ol. tlie Act É11)d to s¢ate wheiliei. porlieiil&r nioiter% hii ve ¢oiii¢ lu Iny aiteiilioii. of iiiil¥pelldent exiiminL4f'8 ¥lutement An ex4imiiiatioi) i¥ ¢&n'ittd niil in accoi'4ianL¢ witli Keguliirioii I l of tlie Chi'ili¢s AcLuLiiil% IScoi12i lid) Regiiilalicsiis 2006 (os nineiiilcd by tlie Cl)1.tICS ALLuunt5 (Sc()Ilaii(11 Ain¢ndinenl Regullltioi)s 2010). An e.xamiiiarioii Iii¢ludLS a review of Ihe aLLOLiiiling> I'e¢ords kepr by the ehnrily and a ¢LTrIT?pai'is1)i? of Ilie a¢¢oui)is pi'esenled ivitl) 1110sL I'¢LOI'ds. It ii)clucles cuiisiilei'ftlioii of aiiy unuslial iteins or disclosiiirs 111 tlie a¢eoiiiil¥ an(1 %eeks cKplai)aiiuns froni Ilie triisleLs ¢oncerMiiig nii} sucli iiiallei5. The proccdiirLs uiiderlukeii dr) nol pi'ovide rtll tlic ¢vi(leiTrc¢ Ihal wiiiild he qLi1rlbd iii an audit. COJIS¢qLie1111y I do n(Jt ¢XPlfYS all IiLidit opirioii 01) Ili¢ vieiv gFiVel7 by Iliu accounL8. llldepeiidenl ¥xumlnei s slal¢ment Iii Ille cc)Lif5¢ ul. Iiiy examii)¢ltioi), l)0 Ili¢iller l?as coiiie to Iny <enti01?.' wliicli giiv¢s Ine I'easonalile caiisc IL) believe eiitti iii aiiy iiialei'ial re.Ei)L¢l Ilib rn(Iiiiieinei)15'. to keep a¢¢ouiilii)g recoi'(l% iii Il¢LQI'c1iCe ivitli S¢ctioii 44 ( l Mtt) of tl)c 2005 Act and Re&Triildiion 4 of the 211Q6 A¢coLint4 Ilegtilalioiisy ¢iiid to prei)ni'e Iiccouii15 whicli ocenrd willi Ilie accouiiliiig r¢¢urds and coini.)ly willi R¥giilat1011 9 ot Ilie 2006 Accounts Ilegulaiioiis IiLVQ not be¢n Inel, or the dLcounis do ijot ac¢<)rd witl) tliosc r¢¢ords 10 ivhieli, in my opiiiiuii, all¥iilioi) shtsiild bt drawn in n¥dci' to eiiable a propel. Iinderstan(ling Vicloi r i-'rdber & L(> I,ii?iiled Cl)ai'tei'ed Ac¢oLllltants 3-4 Markei Place Wick Caiihness KWI 4LP Date h2( Page 5
4sl C#itl¥iiess Chureh of ScotlAnd SinteffttTrt tsf Rtr¢ipt5 lind Psymcnts. for the I'¢ftr Endcd 31 Dee¢mhLr 2024 try ? fn In Tri O ¢0 V try Tr. p Thi *ry rn rry in In rry ¢ry pl 11 SiilE P&ge 6
Calthness Cliurch olStotlAn Yote$ to tli* StllleRiet of Ree¢ipt5 lind PThJ'mtni$ for the I'¢&r EnJtd 31 Deeember 2024 <5
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EJ51 Cwiflinr55 Chur£li tslScotllln(J Oies ¢¢ th¢ SIAl¢ll7¢nt ofR¢¢¢ipt$ Pa)'mtiits For th¢ )'¢8r End¢Yl 31 D¢¢cwbcr2024 2(I24 21123 1 [11SDOII'TrIIENf FLNI'DS Tlic Mi55 MiliiL Youili Dcqucst. for tlie suppoil ofyouih ol'rtL" cliLir¢h 1.72> liicoiii¢ fund uni15, Loyl £15.025. miirl&t Vdlii¢ al 31 tkcemè¢r The Mi55 Nliln¢ kabriL Beg¥¢1, r()r iliL $upJx)rt ofilie flib¢ iifrhe ¥liiirLII 8.0811 Incoine Piind ullit5, ¢DSt£7I,02J. Difjrkgt vvlul 4t 31 D¢¢¢irber 2 1.NCONI IL Ii£CCIVJlllLE Ciill Aid diie Iri)nTr F.IMRC Incoinc iiurt¥iaiidii¥g- r)LG 2024 8,761 10,00 -3 CRFDITORS A ACCRUIll,S lJidepeiid¢Jil L.¥o(iJifi¢rs lÈe &¥iJLridiiLJrcouistfindiiiB- Lk 2024 4.2¥2 I,A'I'F.'I) I'ARI'Y'T'RilN'S,ii."fioiY5 74R Lxrkiis¢s pald 10 0¢ Dn beliolf of'i-rusieos Miiii$Eers & IM exp¢iis¢s 1,789 516 3,257 2.157 M411ge coiincil iTrx 2,790 J?J xi)eiiye$ No in1¢¢ or 41 porsoii r.lAd io • li u¥i¢¢ hld ony persorLal Inst Lll Illly 5 c.'nLLFCTION'S IPOR TFIIRD PAR'I'IC,8 640 1.625 llxk ILu%lH Ri¢iil 575 515 531 676 88.5 l-.nconipn$s Lalilin¢ss I-.I-. L3A 700 6 ¥11.NlS'L'LIt'S S'l'll>LND ylurx (>f 3LfviLL. £38.884. 7 WFCC'CT 8[,.1ARy 17.4U3 9,901 5.797 Expciiditurc li131 [k4111"r The SIRtlEI oE'Rccciiil% Lnd Payffl£nts oil 6 und 7 aiid 1101¢s Dn pugc 8 %vcrc llpprovod by IhL Iruste¥s aiid signed oli r)4 7X z<- 2S Page 8