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
Ha￿est 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 Con￿egatIon 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 (itneiaiijgTr￿d5 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
GO￿r￿an¢t costs
Other- Split kMEen Categ￿leS
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 PaYn￿ntS
for the year l￿fore 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 Rest￿ted
Tthl
Totsl
2024
2024
2(124
Note
Ilank" & dctx)sit bal&t￿LS
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& Qkwsitbai￿eS
Fi¢d tornwd
55.120.08
124A02
13.872.(K>
32.66?.91
I￿￿eStmentS a
Icosl E
D￿rket TrAIu
.knets
(ffjft Re¢eiiable
Liabilities
GTh'ingiO Grow
H￿hland Cour£Jl Tax I nyli
lNlependent E￿mine15 fee
E￿￿ Eleciricih".tkc.
Presbvteri thes
INlia v￿la￿ 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 FI￿nclaI Board

Gols
ie
St Andrew's
Stst￿nt of Balances
Notes to tbe Xc¢ou
l. Tn￿let 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 Con￿egatIOnal f￿￿S specrficall
for enabling full disabled access lo & kndrews Churchyard

T￿11
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 [knali￿5
dinaTr OiTeriy I(￿ F1a*)
(Mkn OffeFlllgS. Th)nati￿5 ¢tc
Tr(Kd & WclLgre Projccl ITthln (iNIts
Pr¥$bileTr'Ikns
Illlpit S￿￿}. tEJthur¥¢iKDts
Tra￿e[ 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
F￿1p11 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 & Br￿db￿
C(￿¢1] Ta
1.903.21
I,W3.23
4.050.39
1,85X.81
1,334 30
767.49
Heal and li￿L
Ch
4,050.39
Mwise
I]LWa￿t C￿￿ch & kn5e
(M*r 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)
maIn￿1n 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 tro￿￿4[￿￿.
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