Golspie (St. Andrew's) Church of Scotland St Andrews Parish Church Year ending 31 December 2024 CONGREGATIONAL ACCOUNTS Congregation No: 402257 Charity No: SC 004560
Reference and Administrative Information Charlty Name . Golsple (St Andre4rfs) Church of Stotland Charity Re8lStratlon Number: SC C#J4560 Congregation Reference Number: 402257 Contact Address: The Manse, Fountsin Road. Go15pie KWIO 6TH Trustees Klrk Sesslon Members Assessor Elders Church Treasurer Session Clerk Minister Independent Examiner Bankers: Bank of Scotland Main Street Golspie
Trustee< Annual Report Year ended 31" December 2024 Strurture, Governance ané Management Governlng Document The church is administered in accordance with the terms of Unitary Deed of Constitution. The church thanged to the terms of Unitary Constitution elfected by signed documentstion from Principal Clerk dated 22 November 2019. Reuuitment and Appolfttment of TNstees Members of the Kirk Session are the charity Trustees. The Kirk Session members are chosen from those members of the church who are considered to have the appropriate gifts and skills. The Minister, who is a member of the Kirk Session. is elected by the congregation and instrurted by Presbytery. Organisatlonal Structure The Kirk Session is chaired by the Minister and meets up to 6 tlmes In a year. Certain responsibilities are delegated to the Finan Committee, the Fabric Committee and the Disabled Access Committee as appropiiate. The Kirk Session is responsible for spiritual affairs wlthin the church. Objertiw and Activities The Church of Scotland is Trinitarian doctrine, Reformed in tradfitlon and Presbyterian in polity. It exists to glorify God and to work for the advancement of Chrisys Kingdom throughout the world. As a national Church, it acknowledges a distinrtive c211 and duty to bring the ordinan$ of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. Services of Worship are normally held in St. Andrev/s Parish Church èvery Sunday at 11.00AM. A Service is normally held at Seaforth House every fourth Sunday in the Month. Communion is held four times a year within St Andrew's Church. Home Communion Is available to those who reqLsest it. Prayer fellowship nomially meets every Tuesday and is open to all . Provision for Sunday School continued to be availèble with Sandra Maclnne5 offering a flexible programrne as needs require. Annual Gift Day was previously held in May each year followed by an annual fundraiser in August but have unfortunately been curtailed due to low congre8ation numbers. We add to the general social side of the Church by fflaking home visits. TNst¢e< Annual Report IwntiDued)
Trustee¢ Annual Report Achievements and Perfonnance Our charityfood project continues wtth food available to the cor¢gregation and to glve to other member5 of the community. We a150 donated to the Highland Food Bank from our service for Haest Thanksgiving. We participated in the 'Doors Open Days, where our church was open for Vi51tors to come in, explore and find out about the history of St Andrew'5. Once again our congregation donated towards the Blyth5wood Shoebox Appeal by filling shoeboxes and providing Items of clothing. tolletries, stationery etc.as a gift to someone in need at Christmas. Attendances at events run by St Andrew's Parish Church are normally good and are open to the whole village and surrounding area. Attendances at our ¢hurth service5 are regular and steady. Prayer Meeting is hebd weekly and a successful, occasional Bible Study GroLFP is held online. During the course of the year we held our annual Easter Morning Services as well as our annual 9 Le550n5 & Carols SeThice and Christmas Eve Watchnight service by candlelight where we invite Free Church members and members ofthe publictojoin us. We were On a8ain invited to Seaforth House Iresidential home for the elderlyl to lead the residents and their family members in worship on monthly basis. Members of our ConegatIon attend to share fellowship with this group of residents. Flnancial Re¥iew. The prifKipal source of incorne for St Andrew's Church is the weekly offering. This ts made up of open plate donatlons and WFO envelope giving. This generate5 a steady income along with the donations via Standing Order and Funeral ch8rges/donations. One legacy wa5 received this year. The amount raised via the Smarties contribution 8enerate5 income towards the buildings Insurance Costs for the Church . We are very grateful for all offerings, donations and gift5 plus all the help frorn all volunteers who are so 8enerous with their time and enthu5iasrn to help keep the Church a warm and welcoming place to be, both for the congregation and its v15ttors. Ststement of Trustee< Responsibli ities The memt>er5 of the Kirk SessTron must prepare financial statements which give sufficient detail to enable an appreciation of the transattions of the Churth during the financial year. The members of the Kirk session are responsible for keeping proper accountlng records which. on request, must reflertthe finanaal position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the charities Accounts (Scotlandl Regulations 2006 and the Regulations anent Congregation31 Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Churth and must take Yeasonable Steps for the preventlon andlor detection of fraud and other irregularlties. Approved by the Trustees and Signed on their behalf Date:
Golspie (St Andrews) Church of Seotland Independent Examiner's Report Independent Examlner's Report to the Trustees of Golspie (St Andrews) Church of Scotland report on the accounts of the charity for the year ended 31 December 2024 which are set out on the following pages including the appendix. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charitles and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audlt requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It Is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent examiner's statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulatlons 2006. An examlnation includes a review of the accounting records kept by the charlty and a comparlson of the accounts presented with those records. It also includes consideration of any unusual items or disc105ures in the accounts, and seeks explanatlons 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 expre55 an audit opinion on the view given by the accounts. Independent examlner's statement In the course of my examinatton, no matter has come to my attention l. which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulauon 4 of the 2006 Accounts Regulatlons. and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn In order to enable a proper understanding of the accounts to be reached. Relevant Professional qualificationlprofessional body if appropriate: nla
Gols ie St Andrews Church of Scotland tsandPa ments Account Year ended 31st December 2024 LinTtstr&ted Reslryted To¢ To181 2024 2fr24 2024 ei tk>tlltsons tggacics .JLlitrÉic5 fot (itneiaiijgTrd5 Ilal Rcrttsl Irti'¢sbJYnt 11217.67 I.(MX).IK) 11217.67 I,(Axb.00 23.27? lJ95.60 lJ95. 13.61327 1.6[>2 50 13.613.27 ?4.874.70 S41¢ of InvcsmKnts 19127.04 19.127.04 Split khs"e¢n¢Ategories 1.630.26 Qrnrts. FLK)d & Wdfarc BalarKc of tk'sabl¢d A¢ccss a:'c 2.410. 8(Y)l.15 g.U)1.15 40,831.46 40 831.46 28.914.1 Costs of generating funth ritable Costs Food & Welfare Project from Grants Disabled AcceJs Balance of tlisabled gje GOran¢t costs Other- Split kMEen CategleS 148.54 148.54 50pgg.60 1248.02 100.19 51),389.60 18.92i.97 3.567.67 lo.)0. lll48.02 s,] 15 8,(].15 ).tXI 50.1x1 iO.LK) 1,630.26 50,588.14 9J39 17 59,9?7.31 Excess of Receipts over PaYnntS for the year lfore transfers 9,756.68 9J39.17 19,(rx.85 -5357.13 Transfers Exce of Receipts over Payments for the yeAr 9,7.68 9J39.17 19,(85J5 5¥7.13
Gols ie St Andrew's Statemtnt of Balances At 31st De(ember 2024 Church of Scotland Utwtstiic¢ed Restted Tthl Totsl 2024 2024 2(124 Note Ilank" & dctx)sit bal&tLS iYouFth IoNaTd Ad)ll B. 25181.76 JOi.(M) 8,17)1.15 33279.91 305.(K) 3832i.(fvl 305.iK) ovemeot in vear. E$$ ol'RettiPs iiier fiird iyar 9.756.68 9.33l).17 1g.09i.85 5,357.13 Bellk& QkwsitbaieS Fi¢d tornwd 55.120.08 124A02 13.872.(K> 32.66?.91 IeStmentS a Icosl E Drket TrAIu .knets (ffjft Re¢eiiable Liabilities GTh'ingiO Grow Hhland Cour£Jl Tax I nyli lNlependent Emine15 fee E Eleciricih".tkc. Presbvteri thes INlia vla Minislries 191.00 191.(Kl 187.txi )01) 427.17 427.17 1.138.IXI I10.(K) 75.(N) 7ts17 728.17 153(IlX) The accounts Th'ere apprm'eA b), ihe Kit &10n and Firojrial Boatd on 4a141202i For and on beha]f of the Kwk &s%ll alxl FInclaI Board
Gols ie St Andrew's Ststnt of Balances Notes to tbe Xc¢ou l. Tnlet Hemuneratiom And Relaled Partw Trans%lions Jring the ear one ITUStee paid Counca tax of £].3.23 was paid in resrect of the Manse Church of Scotland total d £83.70 eiynges. l ib) Funds AtlJ4n At 31 Lk¢ 2024 RtttiNg Pwrrts TramftTY L'nrestricted fi]nds General Fund AdjusDJKmkn B,F Balallcc o(Ll'sablal Access ic 31740.31 50.588.14 5,717.37 8,091.15 40.S?146 50,588.14 1.15 11808.52 11.465 70 Reslricted funds th5abled Ac(¢s5 dcml 8.091.15 8,091.15 1.248.02 &ants Fth4 l¥oj¢¢t 63.54 9.139.17 63.54 EDdoTrll*nt fimds Total funds 39 %7.91 40,831.46 59,927JI 13.¥72.( sof tksi at oses of Restricted Funds Disgbl¢d.Iccess Fwid'.- These ii'ere nY)nieg donated nuinlv from ConegatIOnal fS specrficall for enabling full disabled access lo & kndrews Churchyard
T11 21U4 2024 21124 2024 211D Anali%is of DDnaÉioD$ WFO schen Inun (iitt Aid) (hllAid 4,941.00 4.914.00 3,7YO.(K) TaxR¢cov¢red w Gift [knali5 dinaTr OiTeriy I( F1a*) (Mkn OffeFlllgS. Th)nati5 ¢tc Tr(Kd & WclLgre Projccl ITthln (iNIts Pr¥$bileTr'Ikns Illlpit S}. tEJthur¥¢iKDts Trae[ for aboie I2.65 23fr1.30 2.558.72 12gYI.65 2.3Tr1.30 2,5511.72 2,804.25 3.194.50 4,127.Ig 2.410.00 7U.00 10.00 io rx) 29.70 tnvebiml rp]uS Third partv Loll¢cliixJ i io.(x) i10.(K> 75.(Ml 11217.67 11217.67 16,719.14 .knaRi"sis of PaiTnents Costg irfgenerating funds (M)eringeni¢lotK% 148.54 14¥.54 100.19 148.54 148.54 l(y) 19 Charitable Costs Giiin8 toGm' Presbitrryd 24 9239.00 9239.Th) 7.801.UK> Trai'd &1.70 8370 g9.20 F1p11 suppli. Fabri¢ twaJTr & nwlitenaE¢ 868.40 8()8.4 27L}.80 Ch IW.22 153.01 153.01
8. 691.60 367.20 CCTV. WI.FI & Brdb C(¢1] Ta 1.903.21 I,W3.23 4.050.39 1,85X.81 1,334 30 767.49 Heal and liL Ch 4,050.39 Mwise I]LWat Cch & kn5e (Mr buildingcosts RAMP l.W.55 272(.22 2239.47 I,9.55 2720922 2239.47 2.071.80 1226.18 lirKILMles rte. Lap Top È547.79) maIn1n Websile 251.tKk 251.00 251.1)0 PrintiD¥ wsiase & 51¢ ¢wses Firc Sa(th"cl£ Pai'lesting 43.75 43.75 22.65 1.610.(K) 70.80 1.610.00 7080 1.730.(K> sc¢lloJwws 78.08 78.08 55.43 IAiwnllKIThEI Rq)glT Life &Work nse 41.99 42.00 42.00 4200 F(KKItt Welthre Pmjttts tro4[. R.B.LS Wr¢ath & tXirHtiiyi 1248.02 1248.02 7567.67 95.00 Sl.637.62 12.49l.bl
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAI¥D GENERAL TRUSTEES 2024 2023 INCOME FUND Pur¢hasc of 3.205 witls Januar). 2022. £40,0 Crcdil Balance as at 3 1st tkcember 2023 Salc ofunits Ixth Apni 2024 35.126.80 19 127.04 Crcdii Balance as at 3 1st DBccmber 2024 18 05fl.56