Golspie (St. Andrew’s)
Church of Scotland St Andrews Parish Church
Year ending 31** December 2025 CONGREGATIONAL ACCOUNTS
Congregation No: 402257 Charity No: SC 004560
Reference and Administrative Information
Charity Name : Golspie (St Andrew’s) Church of Scotland Charity Registration Number: SC 004560 Congregation Reference Number: 402257
Contact Address: The Manse, Fountain Road, Golspie KW10 6TH
Trustees
Kirk Session Members
Judith Thomas
John Sterrett
Jeani Hunter
Assessor Elders
Jeani Hunter
Church Treasurer : Cecilia Miller Session Clerk : Jeani Hunter
Interim Moderator :MrJames Maxwell
Independent Examiner Mrs Christine Ross
Bankers: Bank of Scotland
VGS, c/o ESCAB Golspie
Golspie
Trustees’ Annual Report
Year ended 31% December 2025
Structure, Governance and Management
Governing Document
The church is administered in accordance with the terms of Unitary Deed of Constitution. The church changed to the terms of Unitary Constitution effected by signed documentation from Principal Clerk dated 22" November 2019.
Recruitment and Appointment of Trustees
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 instructed by Presbytery.
Organisational Structure
The Kirk Session is chaired by the Minister and meets up to 6 times in a year. Certain responsibilities are delegated to the Finance Committee, the Fabric Committee and the Disabled Access Committee as appropriate. The Kirk Session is responsible for spiritual affairs within the church.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland througha territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Services of Worship are normally held in St. Andrew’s Parish Church every Sunday at 11.00a.m. 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 request it.
Prayer fellowship normally meets every Tuesday and is open to all .
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 congregation numbers. We add to the general social side of the Church by making home visits.
Trustees’ Annual Report (continued)
Trustees’ Annual Report
Achievements and Performance
Our Charity Food Project which operated successfully for the past four years has run its course and came to an end this year. During that time food was available to the congregation and to give to other members of the community. At its close any surplus food was given to the local foodbank. We also donated to the Highland Food Bank from our service for Harvest Thanksgiving. We participated in the ‘Doors Open Days’ where our church was open for visitors to come in, explore and find out about the history of St Andrew’s. Once again our congregation donated towards the Blythswood Shoebox Appeal by filling shoeboxes and providing items of clothing, toiletries, 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 church services are regular and steady, a Prayer Meeting is held weekly and a successful, occasional Bible Study Group is held online. During the course of the year we held our annual Easter Morning Services as well as our annual 9 Lessons & Carols Service and Christmas Eve Watchnight service by candlelight where we invite Free Church members and members of the public to join us. We were once again invited to Seaforth House {residential home for the elderly) to lead the residents and their family members in worship ona monthly basis. Members of our congregation attend to share fellowship with this group of residents.
Financial Review.
The principal source of income for St Andrew’s Church is the weekly offering. This is made up of open plate donations and WFO envelope giving. This generates a steady income along with donations via Standing Order and Funeral charges/donations. The amount raised via the Smarties tubes contribution generates income towards the buildings insurance costs for the Church. We are very grateful for all offerings, donations and gifts plus all the help from all volunteers who are so generous with their time and enthusiasm to help keep the Church a warm and welcoming place to be, both for the congregation and its visitors.
Statement of Trustees’ Responsibilities
The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial 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 (Scotland) Regulations 2006 and the Regulations anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf
Jeani Hunter | Session Clerk Date: is ; ae 2b
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Golspie (St Andrews) Church of Scotland Independent Independent Examiner's Report Scotland Examiner's Report to the Trustees of Golspie (St Andrews) Church of which report on the accounts of the charity for the year ended 31 December 2025 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 Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit 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) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the 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 view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention
- 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 Regulation 4 of the 2006 Accounts Regulations, and
9 to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signature: deterbdn Royce, Date: 12 March 2026
Name: CHRISTINE ROSS
Address: c/o LAIRG COMMUNITY CENTRE, MAIN STREET, LAIRG, IV27 4DB Relevant Professional qualification/professional body if appropriate: n/a
Golspie (St Andrew's) Church of Scotland Receipts and Payments Account Year ended 31st December 2025
| Unrestricted | Unrestricted | Restricted | Endowment | ||||||
|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | |||||
| 2025 | 2025 | 2025 | 2025 | 2024 | |||||
| Receipts | Note | £ | £ | £ | £ | £ | |||
| Donations | 3 | 11,293.63 | 11,293.63 | 11,217.67 | |||||
| Legacy | 1,000.00 | ||||||||
| Insurance claim/water leak | 4,180.00 | 4,180.00 | |||||||
| Investment income | 868.20 | 868.20 | 1,395.60 | ||||||
| 12,161.83 | 4,180.00 | 16,341.83 | 13,613.27 | ||||||
| Sale ofInvestments | - | 19,127.04 | |||||||
| Balance ofDisabled Access a/c | - | 8091.15 | |||||||
| TotalReceipts | 12,161.83 | 4,180.00 | 16,341.83 | 40,831.46 | |||||
| Payments | 4 | ||||||||
| Costs ofgeneratingfunds | - | 148.54 | |||||||
| Charitable Costs | 19,996.51 | 19,996.51 | 50,389.60 | ||||||
| Food& Welfare ProjectfromGrants | - | 1,248.02 | |||||||
| BalanceofDisabled a/c | 2 | 8,091.15 | |||||||
| Governance costs | 50.00 | 50.00 | 50.00 | ||||||
| Third Party | 337.60 | 337.60 | |||||||
| TotalPayments | 20,384.11 | - | 20,384.11 | $9,927.31 | |||||
| Excess of Receipts over Payments | |||||||||
| fortheyearbeforetransfers | - | 8,222.28 | 4,180.00 | - | 4,042.28 | -19095.85 | |||
| Transfers | |||||||||
| Excess of Receipts over Payments | |||||||||
| for the year y |
- | 8,222.28 | 4,180.00 | - | 4,042.28 | - | 19,095.85 |
Golspie (St Andrew's) Church of Scotland Statement of Balances At 31st December 2025
| Unrestricted | Restricted | Endowment | |||||||
|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | |||||
| 2025 | 2025 | 2025 | 2025 | 2024 | |||||
| Note | £ | £ | £ | £ | £ | ||||
| Bank& DepositBalances | |||||||||
| Bank&depositbalances B/F | 13872.06 | 13872.06 | 33,272.91 | ||||||
| Cheque Outstanding | 105.40 | 105.40 | |||||||
| AdjustB/F | : | - | 305.00 | ||||||
| Movementin year: | |||||||||
| ExcessofReceipts overPayments fortheyear | - 4,042.28 | - | 4,042.28 | - | 19,095.85 | ||||
| Bank& depositbalances | |||||||||
| carriedforward | 9,935.18 | - | 9,935.18 | 13,872.06 | |||||
| Investments at market value | |||||||||
| (cost£xxxxx) | eeeee | ee oea | |||||||
| Assets | |||||||||
| GiftAid Receivable | |||||||||
| Liabilities | |||||||||
| Givingto Grow | |||||||||
| Highland Council Tax | 1 mth | 206.00 | 206.00 | 191.00 | |||||
| Terabytes (CCTV etc) 3mths | 123.00 | 123.00 | |||||||
| E-onElectricity.December | 266.99 | 266.99 | 427.17 | ||||||
| Leakingpipe&rottenfloorboards | 4,180.00 | 4,180.00 | |||||||
| IndiaVillage Ministries | 137.87 | 137.87 | 110.00 | ||||||
| 4,913.86 | 4,913.86 | 728.17 |
The accounts were approved by the Kirk Session and Financial Board on ‘> /2 /2026
For and on behalf of the Kirk Session and Financial Board
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Golspie (St Andrew's) Church of Scotland Statement of Balances
Notes to the Accounts
1. Trustee Remuneration and Related Party Transactions
During the year Council tax of £2040.18 was paid in respect of the Manse.
2. Movements in Funds
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||||||
|---|---|---|---|---|
|At|1|Jan|At 31|Dec|
|2025|Receipts|Payments|Transfers|2025|
|£|£|£|£|£|
|Unrestricted|funds|
|General Fund|13,808.52|12,161.83|20,384.11|5,586.24|
|Food project|surplus|63.54|63.54|
|Cheque|outstanding|105.40|
|13,872.06|12,161.83|20,384.11|5,755.18|
|Restricted|funds|
|Insurance|claim|4,180.00|4,180.00|
|-|4,180.00|-|4,180.00|
|Endowment|funds|
|Total funds|13,872.06|16,341.83|20,384.11|9,935.18|
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Purposes of Designated Funds
Purposes of Restricted Funds Disabled Access Fund:These were monies donated mainly from congregational funds specifically for enabling full disabled access to St Andrews Churchyard
| Unrestricted | Restricted | ©Endowment | |||||
|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | |||
| 2025 | 2025 | 2025 | 2025 | 2024 | |||
| os | Analysis ofDonations | £ | £ | £ | £ | £ | |
| WFOScheme(non GiftAid) | 4,641.00 | 4,641.00 | 4,944.00 | ||||
| TaxRecoveredonGiftAidDonations | 2,306.55 | 2,306.55 | 1,290.65 | ||||
| OrdinaryOfferings(OpenPlate) | 1,835.10 | 1,835.10 | 2,304.30 | ||||
| OtherOfferings, Donations etc | - | 2,558.72 | |||||
| StandingOrders | 1,700.00 | 1,700.00 | |||||
| Funerals | 440.00 | 440.00 | |||||
| Miscellaneous | 233.11 | 233.11 | |||||
| PresbyteryDues | - | 10.00 | |||||
| Pulpit Supplyreimbursements | - | ||||||
| Travel Expenses for above | - | ||||||
| Insurance claim | 4,180.00 | 4,180.00 | |||||
| Third party collection | 137.87 | 137.87 | 110.00 | ||||
| 11,293.63 | 4,180.00 | 15,473.63 | 11,217.67 | ||||
| 4. | Analysis ofPayments | ||||||
| Costs of generating funds | |||||||
| Offering envelopes | - | 148.54 | |||||
| Charitable Costs | |||||||
| GivingtoGrow | 2024 | - | 9,239.00 | ||||
| Giving toGrow | 2025 | 7,850.00 | 7,850.00 | ||||
| Presbytery dues | - | 80.00 | |||||
| Travel expenses | - | $3.70 | |||||
| Pulpitsupply | 819.80 | 819.80 | 868.40 | ||||
| Fabric repairs&maintenance | Ch | - | |||||
| Manse | 51.12 | 51.12 | 153.01 | ||||
| CCTV, WI-FI & Broadband | 245.80 | 245.80 | 408.00 | ||||
| CCTV, Repair | 180.00 | 180.00 | |||||
| CouncilTax | 2,040.18 | 2,040.18 | 1,903.23 | ||||
| Heatand light | Ch | 3,320.89 | 3,320.89 | 4,050.39 | |||
| Insurance Church&Manse | 2,055.23 | 2,055.23 | 1,969.55 | ||||
| Otherbuildingcosts RAMP | - | 27,209.22 | |||||
| Churchoffice expenses | 1,378.42 | 1,378.42 | 2,239.47 | ||||
| (includesnewLap Top £547.79) | 2024 | ||||||
| MaintainWebsite | 261.00 | 261.00 | 251.00 | ||||
| Printing, stationery andpostage | - | 43.75 | |||||
| Organ&music | 1,500.00 | 1,500.00 | 1,610.00 | ||||
| Otherexpenses _Fire Safetycheck | 127.20 | 127.20 | 70.80 | ||||
| Pat Testing | 90.00 | 90.00 | 90.00 | ||||
| Miscellaneous | 52.30 | 52.37 | 78.08 | ||||
| Life &Work |
24.50 | 24.50 | 42.00 | ||||
| Food& Welfare Projectsfromgrants | - | 1,248.02 | |||||
| 19,996.51 | - | 19,996.51 | 51,637.62 |
Governance costs
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|---|---|---|---|---|
|Independent examiner’s|fee|—_50.00|50.00|50.00|
|Other payments|
|Purchase|of assets|
|Purchase|of investments|
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5. Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers’ stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers’ stipends are paid in accordance with the national stipend scale which is related to years of service. For the year under review the minimum stipend was £32,433. and the maximum stipend (Gin Sth and subsequent years of service) £39,856.
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|||||||
|---|---|---|---|---|---|
|2025|2024|
|£|£|
|6.|Collections|for|Third|Parties|
|India Village|Ministries|337.60|337.60|110.00|
|Payments|for 2022|to 2024|337.60|337.60|110.00|
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APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
2025 2024 £ £ INCOME FUND Purchase of 3,205 units January 2022. £40,000 Credit Balance as at 31st December 2023 35,126.80 Sale of units 18th April 2024 19,127.04 Credit Balance as at 31st December 2025 16,481.33