CHARITY REFERENCE NUMBER- SCIK17020 Holy Trinity Episcopal Church, Pitlochry REPORT OF THE VESTRY ACCOUNTS FOR YEAR ENDED 30th SEPTEMBER 2024
HOL Y TRINJTYEPISCOPAL CHURCH CHARITY REFERENCE NUMBER- SC007020 CHARITY TRUSTEES - Members of the Vestry CHURCH ADDRESS PRINCIPAL OFFICE Holy Trinity Perth Road Pitlochry PH16 SLY BANKERS Bank of Scoiland 76 Aiholl Road Pitlochry PH16 5BW INVESTMENT ADVISERS Brewin Dolphin Ltd 31-32 Catnperdown Streei City Quay Dundee DDI 3JA M & G Charities PO Box 9038 Chelmsford CM99 2XF INDEPENDENT EXAMINER
HOLY TRINITYEPISCOPAL CHURCH REPORT OF THE VESTRY FOR YEAR ENDED 30 SEPTEMBER 2023 The members of the Vestry present their annual report together with th¢ financial statements for the year ended 30 September 2024. Sirueture and Governance In tems of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006, (as amended). the Vestry rewrts to the congregation as rollows.. Holy Trinity Episcopal Church. Piilo¢hry is a registered Scottish Charity (SC007020). In process of incorpornlin8 All Sainis Kinloch Rannoch inlo Constitution. (Funds PAssed io Holy Trinity June 2024 and Deed of Transfer in progress) It is a member of the Diocese of Si Andrews. Dunkeld and Dunblane of the Scottish Episcopal Church and is in full comrnunion with the worldwide Anglican Communion. The Superior auihoriiy is ihe Bishop of Si Andrews. Dunkeld and Dunblane. All of its temporal affairs ate governed by the Vestry. Appointment of Vestry Mernber5 Vestry members are elected or apkK)inied from members of ihe Congregation by Annual General Meeting esthblished by constitution and under the Code of Canons of the Scottish Episcopal Church. There is no form31 induction programme, bul ongoing guidance is given to ensure that Vesiry member5 are familiar with the Church's values. aims and respon5ibiliiies as the designated truslee5 of a charity. Vestry Members ar¢ enwurdged and 5UPlX)rted to attend any Dio¢¢san or Provincial Trdining Courses. Administrative Struethre It is the duty of the Vestry to manage the iemporal affairs of the congregaiion with responsibility lo keep Ihe fabric and propert), of th¢ church and other buildings in good working order and to look afier the finances of the chur¢h. Statement of Risk The Vesty keeps under review the major ri5k5 to which the Churches arc cxposcd and has es(ablished procedures within our Strategic Plan to miiigaie any risks identified. Our latest Quinquennial Report. and the Quinquennial for All Saints Kinloch Rannoch were both carried out in 2024 by our Archiiecis (Niehol Russell Studios) who have been working with us since appointed in 2021 helping us manage the fabric of the buildings and the work and reordering that needs io be undertaken. The financial risk is continually monitored and assessed especially with the effects on income and investmenls from inflaiion and the cost of living crisis and alihough we have no Control over markei forces, we have worked hard to increase weekly and monthly revenue. with sorne success over 2024. The age and the slow reduction of congregation is Still of wncem, and ihough w'e do attract new members the Vestry continues with their plans for rni55ion and outreach to the cnd of thi5 5-year plan in 2026 10 cncouragc new p¢ople. On a practical nole with care for congregation and visitors we conduci a risk assessmertt for all our activities, in addition we have ensured that several members have food hygiene certificates. that our kitchen is fully equipped for simple food service, and that at least one person with the Certificate is present at ev¢nt5 Wh¢ food is served, these arc displayed in Ihe Church hall. Charitable Objectives and Activities
The Church's principal activities include public worship in sacrament and prayer. Christian edu¢ation, charitable work, and fund raising for local, national, and international n¢¢ds, social mcctings. and community groups of all ages. At Holy Trinity, we live our love for God and eh other by: welcoming and affinning all people. nurturing faiih and spirituality, caring for our planeL engaging with our cornmunily. working for justice. All Sainls KIn1h Rannoch is being Inrrated into this structure and the process is almost complete in 2024. Volunteers The Vestry is extremely grateful for the time and efforts so freely given by the volunteerg. without whom many of the activities w'ould be unable to operate. Achievements and perforniance The Church continues lo make its facilities available for se a1 provide a place of w0h1P for the whole community. In 2023 we rontinue to open the church regularly for prayer and viewing and have a new leaflet for visitors. The Tuesday Club after review was fornially closed at the end of 2023. Our Mission and {treaCh Partnership wilh Pitlochry Festival Theatre & Pitlochry High School coniÉn this year with the Pitlo¢hry Nativity. held in th¢ Chur¢h & Serenity Garden in December 2023, which was a gTeai success. the Pitlo¢hry Niiiviiy will be held again in December 2024. In 2023 we also host Pitlochry Fe51ival Theatre5 MuTn and T(xldler Play Group during Thealre Refurbishment, and ran a 'Storytime in the Garden, with a focus on storie5 which told of eare for our neighbour and care for creation, in the (ktober half ierrn. (2023), Ihis was part of our outreach and mission to highlight the Climate Crisis in relation to Gospel Value5. The Church al nlns a Book Club which Ineets monihly. hosted Advenl and Lent Courses (in person ond on zoom) #nd works with the other denominations in the town. in thc winter of 23124 wc rnn a Wami Spaces Day with funding from Perth and Kinros5 Council. The Gardening Group continue to maintain and d¢velop our Serenity Garden with development work being undertaken and planned for 24125. and in 2024 we are now able io holding Weddings in the Garden. We offer our church and hall for use by other groups and ¢hur¢h¢s. ¢urr¢ntly a Mindfulness Group are using the hall a1 the Romanian Orthl0X Church hold o¢¢&sional s¢rvic¢s in Holy Trinity for their people living in this area. Financial Review This year we have surplus of £5430 for the year. we sold £33.(W of investments to cover capital spending. ongoing projects with prr. work in the Serenity Garden and the Church & Churchyard. and a loan of £8,000 to All Saints Kinl(Kh Rannoch {now repaid.) The surplus is due io an incre&se in donaiion& fundraisin& in gift aided giving and successful grant appli¢aiions. Invemmeni performance however h&5 quite stable ihis year with some small gains so we end the year wiih inyesiments at Holy Triniry of £260.379. In total so far over the period we have spent over £40.OLKI on building work, repon5 and the architect. and £30.000 on Mission and Outreach As Holy Trinity contribute a 49Yo Share lo the Linked Charge expenses.. by far ihe largest amount of the Charge. the Vestry have iaken the view ihat we will coniinue to review our planned exndItUTe for Mission and Outreach and will to work to improve t1 yearly deficits and io seek funding from exiernal SOLirce5 where possible. We have raised over £55 f( WO in the Sereniry Garden and church. We also plan fundraising and further grant application and ap&7$ for further work in 2024125. Our pplicalion for Phase 2 of the Serenity Cjarden lo ihe Coop L[al Fund was successful and this money £1073 wa5 received in November 2023. We took over responsibility f( All Saints ai the end of June 2024 and we are working on a Joini Incumbency Consiitution. Transfer of fut5 was rnade to our accounts including £124.493 in Inveslments with SEC Unit Trusi. Total investments for boih churches total £394.069 and a total of investments and cash of £402.835
Plans for futu periods The Ve5tTy will continlie its range of pre5enl aclivilies in the foreseeable future. The Vestry also continues to plan a programme of Mission & Oulreach to seekers and ihe loral community w&$ extended due to COVID into a 4 year period, which will run inio 2025. Our fund allocation for Mission & Outreach was set at £40,000 (Capiia] expenditure) and after 4 yeaTS mean5 we have spent £30,000.. The Vestry's 5-yeaT Strategic plan is under review to address the commitmenis to the maintenance and repair of the biiilding, to our Zero Carbon obli8aiion& and to the financial needs of the Chur¢h .and the developmeni of Mission and Outreach ro OLir con8regation and the wider community. The Action Plan for 2024 has been reviewed and ihe Action Plan foT 2025 is under developmeni. Deyelopment of work irt ¢h•rch & ¢ommunity. l.The 14tlochry F¢stiv#l Theatre.. a) We continue ro develop projects and work with PFT with the Partnership Programme which will conlinue until 2025 and will consisi of collaboTalivc events in the Serenity Gardcn with and for ihe community on the theme of Clitnate Change (SEC having ihe target of ZeTO Carbon by 2030), education on envitonment. 5Pirituality and perfomiance. There staff also help develop our OLltdoor Christmas display and provide actors, costumes, sound and light for events swh as the Nativity in ihe garden, as well a5 materiats and stPAff io support other activiti. 2.Crtation of The Serenity Garden . We have now kgun phase 2 of Ihi5 projecl. Iliis includes fiirther developinent of ihe garden as a place of peace and trdnquilliiy for ihe church and local community ivell as being an ¢x¢mplar in raising awareness of the Climate Cri515 and a focLIS for the care of creation. li also include5 updaiing of the websiie io include the Serenity Garden. We are also working on getling diSdbled access io the garden and for weddings as we no¥v have mil$s1On io lake wedding Services outdoors. This work involve5 our ¢ongregaiions ihroughout the charge and the lo¢ community. IlUdIng a) The Piilochry Serenity Garden Group bl Members of oiher COnegatIOnS and friend5 c) PFT, d) Pitlochry High School e) and other comtnuniiy groups. such as the Climate Café 3. Removil of Peivs At the back of the Church. carpeting and eventually new chairs lo create a more infonnal working space - planning for a new ivorship and activity space at the rear of the cliurcli has begiin bLlI was pill on hold after the Quinquenntal Report due to potential costs of ilie vork required. bui is ID be vieWed in 2025 We also need to consider the cost of the laiesi Quinquennial Report. {(ktob¢r 2023) which details a considerable amount of work required to deal with the outer and inner fabri¢ of the building, eosis estimate to in the region of E5(K).000 - £600,000 which is a Significant amount of spending over the next S years. due io deterioration in ihe roof and problem5 Wlth damp. In 2021 ve appoinied an architect to supp)rt the care and development of the building, lo support our Zero Carbon Strategy. and Ive ore Working with them on plans and granl applications for the necessary work and reordering of the church. Our next Quinquennial is due in 2028. 4.Climate Change- Although Holy Trinity has been an Eco Congregation for several years the fact that in 2021 the SEC has commiiied io becoming carbon neutral by 2030 has rnoved us to further action. Holy Trinily vestry ha5 adopled climaie ¢h&ng¢ as a strategic priority for the chiirch. The working group we established now. is working ivith all 4 churches in the ¢harge and for Holy Trinity has identified key areas for action in relation lo= The church building and grounds The management of church and congr¢gaiion activities Worship and reflection Partncrship with OLir linked charge churches aTKI the Iccal communily Information and communication
A free energy audit has been carried by Zero Waste S¢otland to supporf our planning for reducing our catbon footprint and using enew more responsibly. We have begun discussions with l(Kal ¢lim4te ¢hange organisations to explore opportunilies for working together. Unfortunately due to the work required on the church building major efforts towards Zero Carbon cannoi ir undertaken until the work on the church fabric has been completed. this has halted any infrdstruclure prOJts on ¢limate change until progress 15 made ( implementing the building Work nece55ary. Reserves The Vestry has adopled a p)licy of irying to Mntain a level ofutwe5tricted reserves su¢h that. in the event of a drop irt incom< ihe church would be able to maintain its current level of activities for ai least five years uniil replacemeni funding can be Obtaid. Statsment of the Vestry Members, Responsibilities The members of the Vestry must prepare financial staiements which give sufficient detail io enable an appreciation of the transactions of the Church durirjg the financial year. The members of the Vestry are responsible for keeping proper accounling records whiel4 on request. must reflect the CUTreni financial position of the Church that time. This done to ensure ihat the firlancial 5taletnents comply with the Charities and TTUStee Investment (S¢otland) Aci 2(K)5 and the Charitie5 Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the Church arKI must lake reasonable steps for the prevention alOr dde¢iion of fraud and other irregularities. Treasurer I Secretary's Report Intrody¢tioD The past year has been busy, PTesenling numerous fjnancial and organizational challenges. Dcspite Ihese hurdles, we havc fftadc significant strides whilsl adhering c105cly to our budget. This document outlines the key developments and accomplishments. highlighting our resilien¢¢ and cornmitment to progress. Finaneial Managemelll and Budget Adherence One of thc most notable achievements of the year has been our ability to stick mainly to the budgei. This was no small feaL given the financial strains we ¢ncounter¢d. Our careful approach lo financial management ensured that we could meet our commitments wiihout compromising on essential services or projecls. Implementation of Semi-Professional Accoumtillg Recognizing the need for more robust financial ov¢rsighi. we implemented a new semi- professional level of accounting. This transilion has ¢nhanced our financial Kporting and ifdnsparency. providing us with betier insights inio our fiscal health. The improved accounling practices have a150 fa¢ilitsted more infDmied decision-makin& enabling u5 to allocate resources more eff¢¢tiv¢ly. Appointmenl of A Deputy Treasurer In anticipation of future transitions. we appointed a deputy treasurer, to ensure coniinuity in our financial management. This proactive Step helps safcguard our finarKial stability and prepares us for a forthcoming change of leadership. The deputy treasurer has been getting to grips with our financial processes and will play a ¢rueial role in carrying for+vard our fiscal Siraiegy.
Org8niz4tional Changos and Integrations This year has also been markcd by significant organizaiional changes. particularly the integralion of All Saints into Holy Trinily. This merger required careful planning and execution to ensure a smooth trnnsilion for both congregations. The integralion has stren8thened our community, fostering a sense of unity and shared purpose. It is however still to be fully legally ratified. Challenges in Statring Unfonunaiely. we experienced a major setback with the loss of our bookkeeper. This unexpected departure creaied a 8ap in our financial team, necessitating swift action to fill the void. Our new accounting system and the appointment of a deputy treasurer helped mitigate the impact, bui the transition period was challenging. Progress on Conservotion Work While we have made considerable progress in several areas. the major conservalion work remains an area where we have yet to commence. The delay ean be allributed lo various factor& including resour¢e constraints and prioritization of other urgent projects. However, plans are in place to begin conservation efforts in the coming y.ear. ensuring ihal our heritag Siles are preserved for rulu genera(ions. Funding gnd Project Initiatives Despite the financial and organizational challenges, we iniliated and funded several proje¢is from church funds. These projecis, mentioned in the Vcstry report, underscore our commitmcnt to continuous improvement and servic¢ lo our community. Each projeci has been carefully Selected to address specific needs. ranging from infrastructure improvemenls to community outreach programs. Community Engagement And Outreach Our focus on communily en8agemenl has remained steadfast ihroughout the year. Various outreach progiains have been launched to support and uplift our community members. These initiatives have not only provided much_needed assislance bui also strengthened ihe bond within our congregation. Conclusion In conclusion, this y¢ar has beerb one of both challenges and Svc5se5. Our ability to navigate rinancial con51raints. integrate All Saints inio Holy Trinity. and implemeni a ne level of accouniing demonsirates our resilience and adaptability. thlhile there are areas thal need further attention, such as the conservation work, our overall progress is a lestament to our dedication and hard work. As we move forward, we remain committed to ovcrcoming obstacles and achieving our goals. united in our purw)se and vision for the future. Accounts for the Year Ending 30 Sep 2024 appeal on the following pages
REPORT AND ACCOUNTS FOR THE YEAR ENDED 30- SEPTEMBER 2024 RECEIF AND PA YMENTS ACCOUNT RECEiwrs 2023 024 1.768 caSh£eLts 1452 1.939 raYrve7Gi1KJ FLm*a$ 1.510 1215 TOTAL Nqslm•rt inco 14lJ)7 14168
PA YMI ENTS 2024 Llnk Chwg&¢o8ts (note 11 QUOLI Insuranc¢ Water. Ho8latMI Lloht (not•• 24503 3,128 17T Z157 11bg 3.574 ehureh survlles ArchitoctFg•s ¢hwreh rnainienanc• Grrwn¢s & Shqd Account* &Admini¥tr¥bon Publluty & Fundrnbthg ExpeThses Sundri9slnot• 31 Cleanirwj 7T4 11238 1.497 6.2 MlI0n8 ¢tr¥Ets Prlect CharkdOnatIOnS Recw Gr6ts AU S•inisChuv¢h Loan TALP 12J 622 Totsi Incom• L•sstotsl eysMdhu RPL FCR YEAR
Not•1 LlnkCh4Yg•co 19.327 37 879 1218 176 176 541 $76 71 1T2 Cr•jlfromPfw4wQ*S .957 Total Not¢2 375 T(knl 3.574 Note 3 87 19] 315 GLvr Gift FIMr8 Total 10
STATEMENT OF BALANCES G8nqral FuThJ BankbJlanc•broughtloAvard LesslItivQtItIOrYÈJr Sub Tot 2,681 29,605 27,312 30.(J)O 8,118 Ban bIn¢•thd lorwwd Ibw•skn•nts•t m•rknt vatuv 274n1 XO.379 Link Chwg•0gpo¥ft 1.079 TotalfundJa&t311th 269.576 MOVEMENT IN FUNDS ASAT ))(42S RÉC£VIS GAN WOSSI ASAT UPIRESTRICTEO FLK ONVMLUATK JDLI924 G•nrt$l Lch Dw.1 M8GChwrfu 24787 25178 1• 336 138043 1S9450 11 5P3 TOTALFUtr4DS 111.607 APPROVED B Y VESTRY
Rector's Report 2024 Introduction At ihe end of the financial year. it ha5 iw) a busy one with. but services are planned to the end of the and regularly reviewed. Planning for next year's services will lake place Bl the end of November. work together to ensure that all our churches have regular services and we a encouraging Lay Piiriicipalion as much as tK)ssible and plan a reftcshcr course to share experiences on Intercession in 2025. We continue to encourage congregation members to take up a role if th¢y f¢¢1 call¢d to do so. I'd like to fake this opp)rtuniiy to thank lor her continuing work and SUPPDrt She is invaluable to the smooth running of the Linked Chorge as was ur Treasurer, who mni'¢d from Straihiay in SepternbeT, he will be missed but we fortunately hal e a ncw Lharge Treasurer ndwe warnily welcome her, as she picks up the ropes. ear Key Points Regular services in all our churches and on zoom continue. The merger of All Saints with Holy Trinity is now complete apart from final le8al d(Kurnents. The Piilochry Nalivity Play planned again with PFT for 14ih December in the Garden. Working with thc Sch(1. on ihe play and with ihe School Choir. Short Advent course and Christmas services finalised. Ecumenical links with the Chuwh of Scotland working well with joint services e$CiallY at Christmas and Easter. Quinquennials have been undertaken at 3 of our 4 churchc5 and rcpair5 and maintenance is required across all Ihre¢. Major maintenance is required at Holy Trinity and fundtaising is going to be importat)l. An archiving group met during the summer months to work with Holy Trinity Document5. it will reconvene in Spring 2025 The Serenity Garden continues to flourish and develop, Ihe Garden Group worf( hard to mainlain the churchyard and to develop biodiversity. Our Cowordinator has bccn especially lireles5 in seeking Grants lo enable work to ¢ontinue 2nd have rdised over £5000 Ihis year. The Climate Change GTOUP which operates across the char8e is working well although very little happened during the 5umm¢r. The Provincial Encrgy Footprint tool need to be completed by all our churchcs. OccasioDal Ol¢e5 & Otbers 5 Funernls and I burial of ashes this year. Only I Wedding Ihis year at which Bishop lan prcsided and Lesley and l look part. l Attended General Synod in June. my last year as I have served two 4 year5 terffls. allend Provincial Mission Board Meetings. this material feeds into the work of the Convenor of the Dio¢¢san Mission Board and this year the Mission Board in Partnership with the Dioc¢5an Environmcnl group hcld a very successful Climate Change G4thering in S¢ptember Attend Cathedral Chapter Mtttings. Part of Convenors role is to serve on Diocesan Standing Committee. 2024 been busy year with change5 in clergy across the Diocese Lrl Baker November 2024 Prolecting Vulnerable Groups (PVG) I Safeguarding Report As representative of Holy Trinity, my Annual Relum to the Perth Office I went n January POrtIng no occurren¢e5 for the year. Changes are being implemented regarding the Disclosur¢ Sch¢rne and shall come intn racticc in .4 ril 2025 for all Scottish Episcopal Churches. The new Dioc¢san Protcction Officer is the who held two Training Days in Perth and i55ued the new online guidance about the changes. Cbarlotte Baker Novemb¢r 2024 12
APPENDIX 3 oscr Office of the Scottish Charfty R•gulator Independent examiner's report on the accounts Report lo the Chatity narne tru$tee8lmembrn of HOLY TRINITY PITLtXHRY EPBCOPAL CHURCH Rffjhtered charlty SC007020 numbor On th• accounts ol tho ¢harlty for the rIOd PenL)J stsrt date Month Pen'od end date Month Oay Year Day Ygar 01 10 2023 09 2024 Sot out on pag•8 IrE¥rembFr 1Clude the page nurthrs¢f addthDfial shoetsi Respectfve fe8pon8lbllltleg of trustso8 and examlner The ¢harity'5 trustees are resp)nsible for the preparation of the accounts in accordan with the temis of the Charities and Tru51ee Investment (Scollandl 2005 Act and the Charities Accounts {Scolland) Regulab"ons 20C6. The charily trustees consider that the audit requirement of Regulabon 1011 I lal to Icl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44111 Icl of the Ael and to stale whether partlaT matters have come lo my attention. B•sl• of Independent W examination Is Carried out in accordance wth Regulation 11 of the Charities examlner's slatsmont Accounts Iseotland) Regulab'ons 2006. An examination includes a review of the accounbng records kept by the charty and a comparison ol 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 proce¢Jures undertaken do not prDvKJe all the eviden that would be required in an audit and, consequenly, I do not express an audrt opinion on the accounts. Indop8nd•nt examlner's statsment In the course of my examinalion. no tter has come to my attention I which gNes me reasonab cause to believe that in any material respect the requirements. lo keep auntIng records in accordance with seci)n 4411 I la) of the 2005 Act and Regulat 4 of the 20C6 Accounts RegulatK>n5. and lo prepare accounts which accord with the accounting records and comply with RegUlatn g of the 20C6 Accounts Regulakn"ons have not been or lo which. ip ry opinion, attenticn snould be drawn in order to enable a proper undei In hed. Slgn•d: Nom•: Rolovant professlonal qualrfication(s) or body (If any): Addr. 'Aeaso ddate tho worus in th• do nrA orpy. do aFW. ¥1 wtthose m•tss oTh•to your att•nl*Jn on the fOll1[¥j page.
APPENDIX 3 Disclosure section (ty comFWe rfthe examiner r to hbghlight material problems. Gfvo h•r• brlof dotalls of , any It•n* thal th• examlner wlshes to