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 Calthil￿8 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 ex￿Miller
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 Ch*i'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 &ltenti01?.'
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'c1￿iCe 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 Ii*LVQ 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
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P&ge 6

Calthness Cliurch olStotlAn
Yote$ to tli* StllleRie￿t of Ree¢ipt5 lind PThJ'mtni$ for the I'¢&r EnJtd 31 Deeember 2024
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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 in￿1¢¢ or 41 porsoii r￿.lA￿d io • li u¥i¢¢ h*ld ony persorLal In￿￿st 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[,.￿1￿￿ARy
17.4U3
9,901
5.797
Expciiditurc
li131 [k4*111￿"r
The SIRt￿lE￿I 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