THURSO WEST CHURCH OF SCOTLAND Registered Scottish Charity TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Congregation number 412286 Scottish Charity number SC007248
THURSO WEST CHURCH OF SCOTLAND TRUSTEES. REPORT FOR THE YEAR ENDEO 31 DECEM8ER 2024 The Tru$t•es present their Report and Financial Stal&ments for the year ended 31 December 2024. R•f•r•nc• and •dmlnl•tratJve Infomiatlon Charity name and number Congregation reference number Contact address Thurso Wesl Church of Scotland SC007248 412286 1 Langwell Coun Thurso KW14 8QE Tru8tW8 The Iruslees who served during the year and up lo the ijate of this Teport are.. i)er, liidepeiideiil Examiner Messrs Vidor T Fraser & Co. Chartered Ac>xuntants Mdi k¥( Pl. IT¥1, kna1tt)ns, KW1 4LP Bankern Royal Bank of Scotland 11 Olrig Street, Thurso. KW14 7BL Governlng docum•nt The church is admin151ered in 8ccord8nce with the terms of the Deed ol Constilutson R•crultmont and •ppolntment ol trust• Th? members ol the Kirk Se¥5ton and the Congregatial Board are the trustee5 of this cY*anty. The Kirk Session memters a the elders of thè church. who are chosen from those members of the ChUh who are consideod lo have the appropnaio gifts and skills. The minister, who is a member of the Kirk Session, Is elecled by the o)ngregabon and Inducted ty PTrsby18ry Members of the Congregational Board are appointed from within the congregation and members of the congregation are Inviied to nominate individuals who are believed to have the skills and commitment to contribute to the man8geFnenl affairs ol the church, to become members of the Boare. Board members are appointed al the stsiéd Annual Meeting and serve for a perKJd of three yearyJ, after whth they may seek ftolects.on al the next Staled Annual Meeting Organl•atlonil structurn The Congregaiional Board Ls chaired by Ihe minLster or interim moder8tor and meets &1 least four limes a year Certain responsibilrties are delegated lo the Finance Commrttee and the Propety IFabrtl Committee. as appropnale The Kirk Session meets six limes a year ane Is responsible for 5pirilual affairs of the church. Page 1
THURSO WEST CHURCH OF SCOTLAND TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (Continuedl Objects and actlvltlo9 The Church ol Scotland is Trinitarian In doctrine. Reformed in Iraditson and Presbyterian in polity. It ests lo glorify God and lo work for the advancement ol Christ's Kingdom throughout the world. As a nalion•l church, il acknowledges a distinctive call and duty lo bring the ordinances of religion lo the people in every parish in Scotland, through a territorial ministry. It eo-oper8tes wlh other churches in variou5 ecumenical bodies In Scoiiand and beyond. The Thurso West con9regalion Is engaged In providing services of worship, Sunday Schocd, youth actsvilies and a varièty of community activities. Thurso West is a local church working and helping to promote the church ol tomorrow by.. Following and promoting the Word of God Encouraging faith In the community Helping others in lime of need Resp)nding to the changing ngeds of the parish A¢hlovgmgnts and p8rformance We slaned the year off wilhin the new Presbytery of Clèir Eilean l Highlands and Hebrides, representing over 100 congregations across MO than 40% of Scotland's landma$$, with 9 Presbyterkns becoming one. As a hybrid hub. we hosted the P$bytery meeting Ort 5 March and was supported across Zoom. A Presbytery Mission Plan covering Caithness and part of Sulherland was drafted and finally approved c 24 September. The plan showed Thurso Wesl forming a larger parish with Halkirk and Weslerdale, North Coast, Altn8harra and Farr, Melnes$ and Tongue Mernbers of each of these congregation5 have bee meoting to get to knov4 each other and to formulate the plan to progress the union. The union will mea that Thurso Wesl will move from Model Constitution to a Unitary Constilulion, i e. everyttting coming under the control of the Kirk S6ssion. Work on the union wi11 progress Into 2025. our Interim Moderator I IMI. took on the role lo facilitate the union piai"s I- IT'.Lbe d'way from the area ill cease to be our IM as of 31 December have been very supportive all that we have been doing, from funerals. Commiiiiop sewi=es 5ea¢ing worship, visits to and by Miller Academy lo attending Coffee Mornings Their support and encouragement has been grealty appreciated and valued. and we will miss them ar JJet ersonal The Worship Group continue lo give their support 8nd provide different and thoughl-provoking servicel each week The breadth and depth of approach and variety of conlenl and délivery is much applate¥ by all those sitting in the church, watching vh? Zoom. and listening lo the recordings The group has also been involved leading the ServiS at Penll8nd View Care Home, once again. every 2 months, 2nd this the next year The group are very much inéebled lo our organisls. nd to our Church Choir for their support in all our services. The use of Zoorn ha5 allowed tre wKler congregation lo keap in ntsC1 an eful for various meetings, and this will continue into the next year Our thanks go ia 'or his continued support in recording the sèrvices and their electronic distribution, along with cd recordings. also r)f Page 2
THURSO WEST CHURCH OF SCOTLAND TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Icontlnuedl Achlevemont8 •nd perforn)ance Icontlnuèdl 11 is with sadness that we report on the Closu lalbeil hopefully lemporaryl of our Sunday SchoollJunior Bibl8 Class. bul th• good naw$ is that thr80 of tho girfs joinoé Ihg church at 8 servic6 in July and were PTesenled with a bible 'JlJe ',iere Ichted 21so. that the girls look part in the World Day of Prayer which we hosted in Marcty ere presented with Certificates of Dedication from the Kirk Session in apprec.'a',ion cf '.ieir loyal sbo-orl lo the Sunday School over many yeafs To assist the Session Clerk with many of the dylies, an Assistant S&ssion Cler appointed in lftaTCh. was Our close involvement with Miller Academy Primary School continued with church services al Easter, end of Summer lemi and at Christmas. Also, Class Assemblie5 had been undertaken by the IM and Assistant SC in the earfy part of the year After the October holidays other Class Assemblies wer8 led by the Session Clerk a Short service of short Stories, bible readings. a prayer and a hymn. The new P1 classes asked if they could come baok and do the lour of the ¢hurctt as ',,p ' i-. 'r li 2023 and we were more than delighted lo respond Thank you lo the Session Clerk and Followin yout the successful Handel Study series for Lent. a similar ser$ for Advent was completed. Thank Our main fundraising event, Gift Day, raised £7,160, another fantastic response ITOM our congregats"on. A huge 'lhank you. goes lo all who support our ¢hurch, both financially and In many other ways through their lime, talent and energy. Thls wintsr we nave On ag8ln wamsd our church hall to host Community Coffee Morning8 on a Monday moming These $18rt8d in November and wll run through to the end of March 2025 They have been well attended by m9mbers of our community outhth our church and folk have appreciated the availability for somewhere to come and chal in a fnendly environment. Thank you lo all who gave up their 'me to help run these events. Our numbers on a Sunday morning have been encouraging and SIOy, bul surely. growing each week ar reftecling a change of faces Unfortunately. we have also lost many well-loved la from our numbers this past yè8r. We miss them all Page 2a
THURSO WEST CHURCH OF SCOTLAND TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 {Contlnuodl Flnanc141 rovlew The General Fund recorded a deficit of £48,491 Ibefor8 8 transfer 01 £35.000 from the General Reserve Account) in 2024 Tllls Oeficil was due lo the essential worth carried out on the Stonework and Windows in the Church 3ncJ Hall ai a 10131 cosl of £52,348. Our healing and Iighling cost$ increased due lo the new Fixed Price conlrdcts with Eon next. Olher expenditure wa5 broadly in line with 2023. Our income to the General Fund showed a small Increase over 2023 which is due lo the vKJnderful rinancial support by Ihe congregation in these very challenging times. Our Gift Day raised £7.160 whi¢h, again, was a magnificent sum. A further £1,567 of Tax Relief will be claimed in January 2025. Our Giving lo GrThY costs were £19,803 as shown in the Financial Ststemenis and our contribution for 2024 will be £25,133. We no longer receive a reduction for our vacancy. The rnanse has been let since 12.03 21 and the nel fund8 reoived in 2024 amounted to £6,785. The monies are held in the Fabric Account The new Heating Control System lor the church Icosl £3.8151 and a repl8eemènl Garage Door for the Manse (Gosl £2.280} were funded from the Fabnc Accouftl. Reliring Collections Leprosy Mission Christian Aid Harvest - Chrisban Aid Mikeysline £1155D £231.OD £206.70 £184.06 During this term of vacancy, cover has been provided by support ffom the Inteiim Moderalor. Mrs16gbo1 Ronni• gnd th8 Thur80 We8t Church Worship Group. R00$ pollcy 11 Is the Tru$lees' policy lo hold unreslricled and unde8ignaled reserves representing six months, General Fund Expenditure, however this aim has lo be modified in order lo meet OLtr obligations lo the Stewardship and Finance Department of the Church of Scotland Followng tme Quinquennial Inspection of church building8, undertaken at the beginning of 2020, a programme of repsir work has been prepared. This work commenced in 2020 and has continued through 10 2024 statomgnt of trustees. rponSIbIlIti•l The Iruslees are responsible for keeping proper accounting records which dis¢lose wlh reasonable accuracy #t any time, the financial posits.on ol the charity and to enat)le them lo ensure that the finaneial slalement8 comply with the Charities and Trustee Inveslmgnl (Scollandl Act 2005 and the Charit$ Awounls Iscollandl Regulations 2006 las amended). They are also responsible for 68f8guarding the assets of the charity and hence for taking reasonable steps for the prevention and detect1n of fraud or other irregularits"es. This report was approved by members of the 80?rd of Trustees on 15 January 2025 and Is $rgned Dn :he', tr.ptr.31f b/. Page 3
THURSO WEST CHURCH OF SCOTLAND INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THURSO WEST CHURCH OF SCOTLAND I report on th¢ 8c¢ounls of the charity for the year ended 31 December 2024, whieh are sel out on page5 5 10 6. R•8PeCtlve rn#pon8ibilltle• ol tru8tg0s and •x•mlnor The ch8rity's Irust88s are responsible for the preparation of the accounts ln aceordance with the tenmts of tha Charities and Trustee Inveslrnent (Scollandl Act 2005, and the Ch8ri118B Accounts Iscollandl Regulations 2006 las amendadl The chanty Iruglees conyider that the audit requirement of Regu181ion 1011 Ildl of the Accounts Regulations does not apply. It is my SponsIbl11ty lo examine the accounts as qUIred under section 4411 Ilcl of the Act. and lo slate whether particular matters havt come lo my attention. B•sl• of thè Ind•p•ndent Examln•rf8 ststement My examination Is carried out In accordance with Regulation 1101 the Charitiès Accounls (Scollandl Regula1ions 200618s 4m¢nded}. An examination includes a review ol the accounting records kept by the charity and a comparison of the accounts presented with those records 1181so includes consideration of any unusual Items or disclosures in the 8ccounls, and $¥eks explanations Irom the trustfyes concerning any $uch mallers The procellures undertaken do not provide 811 the evidence that would be required in an audit. and consequently I do not express an audit opinion on the vW given by Ihe accounts. Ind•p•nd•nt Ex*rnin•r'• •t•t•mont In the course of my examination, no matter h88 come lo my att8ntron."11} which gives me reasonable ¢au58 to b81iev8 that In any material respect. the requirements lal to keep accounting records in accordance with Section 4411 Ila) of the 2005 Act and Regulation 4 of the 20C6 Accounts Regulation5, and Ibl to prepare accounts whith accord wilh the accounting records 8nd cornply with Regulalion 9 of the 2D06 Accounts Regulation3, hav8 not been mel.. or121 to whieh, In my opinion, allenlion should be drawn ir order lo ep.able a p"ore" understanding of ltte aceourits to be reachèd. Ictor I Pfaser & Go, Chartered Accounlanls Market Place. Wick, Caithness, KVV1 4LP Date.. i¢tL Page 4
THURSO WEST CHURCH OF SCOTLAND STATEIAENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 DECEM8ER 2024 Allmoney tyrns£ R•¥tr- unr•1trfct luTrd¥ Fabric General The fund Res8N8 Guikl all dulgnat•d Sundty Choi Sch(x)I fund Tot•l• 2023 kt•d lund¥ Ganoral lund 2624 TOTAL Ineoffl•fmffl'. Lkn)atsoTr$ lege$ Chanlable ¥esknen Other g)urces Totsl In1 150 111 44629 48829 42474 524 16 596 8.652 778 8,652 44e49 524 Iso Iiiiiii 51764 Exp•ndttur• on.. Raiwng fijnds Chantsblo a¢8$ Governance Llls TfAl •xwndrturn 25(K) 92744 335 134 g8675 396 )71 101175 41Ck82 2500 93140 5482 335 41466 N•t In¢onhxp•ndMur•l.I 48491 319) 524 16 45485 Trnf•rn b•twn lunth 34XK) N•1 MnnI In fvndl -13931 3190 .34476 18 4Y85 45485 10298 RECQNCILIATION OF FUNDS T¢Jlal lurth trtught l¢Mr 42930 13867 5W5 1965 25 118766 119887 h09589 Tcé•l fvnd• c•rf¢d lorwA 28939 17057 25169 2074 41 n281 T4402 19887 STATEMENT OF FUNOS 7he abo¥r Bre rnpTrstrnlgd by th8 l01kw08nt and c4sh 8ccounls' Bk deposit &Lounts 8wk ojrrent accounts Cash n hand 25189 19 26519 47781 102 74402 79 W12 28878 17Q57 724 41 Al 102 73281 28939 17057 25169 2074 119B87 The finan(a81 statwnenl on this page and the detaiw pages 5a 5b, and stattJtDry disdowjres OTr p4e 6 )d 6a. 8Dproved by Ike Board o'Tru51ees )p 15 Ja I iary 2?25 aid sig-p.d )9 e., behall by P&Jo 5
THURSO WEST CHURCH OF SCOTLAND DETAILS OF RECEIPTS AND PAYAIENTS FOR THE YEAR ENDED J1 DECEMBER 2024 AlInY9VroS £ R•itr- Unr•itrf¢tod fvndi . •ll d•ilqnAt•d Fabric General The Sunday Choi fund Guild School fund Totsli Totali 2023 l¢ted General fund su TOTAL 2024 D•n•th•• •rtd1•g•¢h• Offerings DonatnS Annual Gfft Day Tax recovered on Grft Aid Leg&ry Membelship fees 22768 6874 7160 7764 11111 22861 7024 7160 7784 22861 24 7160 23179 5239 6334 150 140 42474 44586 93 150 44829 46829 B Ch•rltsbl• icthfrti Wayk99 C Inv••tThnt Incorr4) Gro Fund drvidend Bank and oth&1 Inter8st 54 542 596 524 524 16 16 542 596 728 776 D Othr In¢trrM Lfrth"ng of Manse 8652 8652 8,652 8,652 8,652 8,652 E Cts ch¥rttaN¢ actrtI•l Cost ol Fund Raisin9 GDriW to Growl M & M Presbytery dues Tmel- ministeifintenm moderor 6 Pulpit sup Trml re pulpit suppty Otrer salartes Pa011 sewes Maintenan¢o- thvrch Maintlnan- manse Manse lurbI$hMÈn1 rutrtct•d Blll rnstrkt•d 27 19803 118 27 19803 27 19803 17436 1015 1mO 153 4973 192 54804 609 820 137 4819 192 5637 153 4973 192 56119 2689 153 4973 192 58619 2889 2500 1315 2280 sound maintfrnancg Purch• ol flower5 M8n5e Lelb'ry Costs Heal and ligtyt Insurance, church & rnse Post staInery ad¥itiwn9 Donations m&J Affiliation fees dNtses Uaterils Zoom Subsc•ptx)n Miscellaneous expen80$ 438 679 438 679 1887 5888 2948 202 335 438 679 1867 450 672 1575 1867 5888 2948 202 2948 202 335 2702 273 335 238 182 144 521 41082 156 754 92744 156 888 98675 156 134 2500 5462 335 Pa9$ 5
THURSD WEST CHURCH OF SCOTLAND DETAILS OF RECEIPTS AND PAYIIENTS FOR THE YEAR ENDED 310ECEM8ER 24 IConUnu•dl Allmongyfigums £ RHtr. Unrnitrfct•d funds Ill d¢slgnat•d Fabnc G8n8Tal Sund8y fund SchNI Totsli Tt)t•ls 2023 Generdl nd SU8. TOTAL 2024 Tr11• offu• Frcffl General FU lo From Genernl Resorvgto 345 -500 181 ltslntsnanc•co•ta In 2024.. G8rral lund Fab funo Ewb"81 Wort on s61 & lij1rj PainiiNJl ADr1 8.1 se & ReFolrs LbJhknirrtJ thductr Insw'on Fify Exb"NJUU8her g8Nior PAT T8sb mlr &ArxssNes l¢ySound System Grass CUn9 2024 He81iro Contrd System mot(m Vve Otsr Mainionanc• Atslntwwnc• church S2348 306 143 502 704 3815 139 375 54804 3815 Grass C[ 2024 Other Mainl8naDce Repc8ent ol M8n$8 Gawe Do •lnt•n•ne•nwJi• 49 2280 2280 Ibl RMtrlctrA firndl Th• b•l•nc• of R#tricl Fund• •t 31 Dember 2023 comprfi•d.. Bala DI r4r50nal don8bN d£3,000 and lax and ty%1j on th81 donabm of£750 Manse R8furL¥shmenl. Chuw Hall Wir Donaion frn Gui T b•¢•nG• of R•¥trbct•d Funth It 31 D•G•rnl>w 2024 comprt84d.. Churth H•ll Bllnd re1V$ Irom the Gui Minu R•luthshnwJnt Balarth ofpeI throtion of£XKQ lax and on that donatwm 01£750 thffjrds Manso R8u1$hIwi- e621 Chw¢h Bulk11no A paal rtuna was wv£d and kx wd¥ed C thai Of£ was toardS thg rftwchufch Hgaiing Contrd SyEt8rn È1.121 (¢1 F•)rl¢ Fund The nk bae 8131 r)wt 2024 stands 8t £18,178 as the ReStrK4 Funds of£l.121 and un4e$tdct&J fvnd5 01£17,057 Tl RestrKtid Fundsare IhwJhth& FabrL FU lore8se TroneI Pa3e 5b
THURSO WEST CHURCH OF SCOTLAND STATUTORY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 1 INVESTMENTS Th8 Church of Scoii•nd Invasto Trust 400 Grth%h Fund units, cost £200 Mart•l value ai 31 Devmber 2024." 638 pen 2552 2332 2 DEeTORS Synrficani Debtor5 al the end of the war Gift $id Isx rocovfrrpble. quarter ended 31 Decembor 2947 2925 3 CREDITORS SvJnifitanl cditorS 41 Ihe end of Itt• >ar ore notstt. Interim Ploder81or- Car Mileage Church G4s an¢ Elen¢ty Victor T Fraser & Ce Ltd- Pgyroll Victer T Frasr & Ce Ltd. Ex8rnin•ff$ Fèe 76 832 941 48 400 1389 392 1348 4 STAFF COSTS AND NUM8ERS Salanes So¢ial Secunty cAxl$ Tho s6rvKesprovided mus Number of employee5, on the baJi$ of h84d count 4973 4819 4973 4819 All Church tsf Scotland congregations Gonlribule to the N•lional StIPontl Fund whi¢h boars the cost$ ol all mini¥lers' $lipends. ano employers coniribulion& lor national Insur8nce. p8nsion and hou51ng 8nd loan lund Mini$lers' 8tlp8ntts are pah1 In 8¢Mrdanc8 the nation81 ¥tw- end S¢8 wh is roialed lo yoars of r¥i¢&. For the year und•r revk8W. the minimum ¥lipond W88 £31,642 #nd the m¥xiryiurn $lwond lin tho frfh •nd Jubsèouenl YrI of JeFvicLI was £38,884. OTHER COSTS 2024 2023 Pulprt Suppty Fe•s Pulpit Supply Tr¥vol EXnieS 10 153 1153 820 137 957 5 DISBURSEMENT5 T158 sp•eJalcollth$ w•rn nottha ir)¢wmo oifhe ch8nty Occ•sl R•elplvnt Leprosy Mission Collèction Leprosy Mission 2024 2023 191 Cofon8tion Voluntoer Day- Coffea Moming Chrisli•n Aid CO110n Ca#lle & G•rdeng of Mey IBird Boxa$l 340 Chri¥li•n Ah 231 Hary¢si Thnk8gwln9 Chri8tlAn AKJ 207 Chnslmas Evt Colkryction120231 Chri$itn8s Eve CO1clI0n 120241 Befriending Caithnoss Mik&ysiino 205 738 1027 TRUSTEE PAYMENTS AND RELATED PARTY TFIANSACTIONS Mt5 M & Jackson- for Music S8TvirA8 Rev, L Renn- Pulprt Suppty Mrn l Rennhg- Pulpil Supply 207 1000 70 520 1207 890 Raimburn•monl of expgn$88 lo or on beh8LI of 1 tru1iee12023_ 31." Rov D MartneY IIMI- Travel Expens&$ 2022 Rev L Rennie IIMI- Travel Expenses 2023 Mrs l Renni•- Trnvol Exfvny•s 2023 265 92 45 402 153 153 7 COMMITMENTS There were no signrfic8nl commttments at 31 December 2924, Olh&rth8n th0 reported 91 Note 3 above Ptge 8
THURSO WEST CHURCH OF SCOTLAND STATUTORY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 DECEM8ER 2024 ICONTINUEDI 8 TRANSFERS 8ETWEEN FUNDS £35.(> wgs transferred frorn the Genernl Reserve Ac£ount to Ihe General Fund Account to assist in covering the expenditure incuffed wilh the e88entkql canied oth on the Church 8ton8work and wndows In 2024 £500 was tTan$leffed from the Gener81 Account lo the Fabric Account 85 Reslricted Fund¥ This was the Gift AI11 Tax recovered on a personal donaiion mèdeI£2,Cl lor %4r)rk In Ihe chtsrch buihling. 9 RESTRICTED FUNDS R8slrict8d Funds mgy only be u88d for spea'fic purpoMs. R•stn'thonG arise bpetsffied by the donor or when hJnd6 are raised for $pfjufic purpo. Al the cornm•ncemènt of the wr £1,121 hgd boon brought fOard in fel•tion lo Man88 RefiJrbishment1£8211 and the purthase of a blind for Ibvl church h811 wndowlt5l No Cost8 were Incurr&tt on Manse RalL*rbi8hment and thefefore the balance of £621 11 be carried over to 2025. Thère was no 8p8nd on th• church 11 blind And £5CQ will b• ¢•rried over lo 2025. A (kjnalion of £2000 Iwrth £500 Grft Aid Tax Recovery 8ddedl for on lh• church bui#Jing was received. This donation wos used i0rS th• $1 of the new church h119 ontrol 3yslem. This sp•nd shchvn in the Detai15 of Receipt$ and P•ym¥nts lor the Year Ended 31 December 2024 al Poge 58 PAge 6a