SC009686 ST ANNE'S AT STRATHPEFFER ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
ST ANNE'S AT STRATHPEFFER ACCOUNTS FOR THE YEAR ENOED 30 SEPTEMBER 2024 INFORMATION Trustees The Vestry throughout the year comprised: Scottlsh Charlty Number SC009686 Inland Revenue roference CA33530 Inde endent Examiner Deliil, Ltd Gordonville Delny Ltd Invergordon IV18 ONA Bankers 8ank ol Scotland High Street Dingwall IVIS 9HL Principal Office 4 Castle Street Din8wall Ross-shire IV15 9HU
ST ANNE'S AT STRATHPEFFER REPORT OF THE VESTR Y FOR THE YEAR ENDED 30 SEPTEMBER 2024 The members of the Vestry preseni their annual report toBether with the financial statements for the year ended 30 Sepiember 2024. Strurture and Governance In terms of the Charities and Trustee Investment (Scotlandl Act 200S and the Charities Accounts Iscotlandl Regulations 2006. the Vestry reporis to the congiegatiorb as follows.. The Episcopal Church of St Anne's Straihpeffer is a registered Scottish Charily It is a member of the Diocese of Moray, Ros5 and Caithness of ihe Scoltish Episcopal Church and is in full communion with the An81ican Church The superior authority IS the Bishop ol Moray, Ross and Caithness All of its lemporal affairs are governed by the Vestry Appointment of Vestry Mernber5 Vestry members are elected or appoinied by ihe Arinual General Meeting established bv constitution and under Canon Law ol the Scoiiish Episcopal Church. There 15 no formal inducilon PTogramme but C)ngoin8 guidance is given 10 ensure that Veslry membèrs are familiar with the Church's values, aims and responsibilities as the designated trusiees of a charity. Adminlstrative Structure It is the duty of the Vestry lo manaBe the temporal affairs of the congregation with responsibility to keep the fabric and property ol the church and other buildin85 in 8ood working order and to look after the finances of the church. Statement of Risk The Vestry keeps under review the major risks to wnich ine Church Is exposeo ano hès eslalslished procedures to mitl8ate any risks ioenlilied. Tl)e underlying result for 2024 and the budgei for 2025, includin8 planned expenditure for St Anne's make it quite clear that the Char8e will need ongoing support from the Diocese to continue. The Bishop has committed to this as far as Diotesan fvnds allow. This allows the Charge to continue for the short term future. Charitable Objectives and Activities The Church's principal activities include public worship in sacrament and prayer. Christian education. charitable work and fvnd raising for local, national and international needs. Continued on next pa8e
ST ANNE'S AT STRATHPEFFER REPORT OF THE VESTRY FOR THE YEAR ENDED 30 SEPTEMBER 2024 ICONTINUEDI Volunteers The Vestry is grateful for the Irme freely given by a large number of volunteer5. Wlthout whom maiiy ol the activities WOLtld be unable to operate. Financial Review The charge, afier provision ol Diocesan support of nearly £9.0, achieved a surplus of income over eypenditure of £3,023. In turn this has allowed the Charge to end the year with a healthy balance of over £25.000 at the ljank. This is principally due to an unusual response to Gilt Day, toialling some £23.500. There has not been a Gift Day for some years Idue to Covid and the upheaval of the sale ol St James) whicli provides some explanation and there was an appeal to help with the installation of rhe heaters from St James. but even so ihe stjm given vastly exceeds any previous year. and it would seem imprudent lo expect this level of recurrent support in the future. The long and short ol the matter is ihat the Charge continues to be wholly dependent on Ihe continuing svppori of rhe Diocese. This silvation is now compounded by the Quinquennial Review of both Si Annes and the Parsona8e which su8gests immediate expendiiure of some £IS.c0 and ur8enl expenditure of a further E250.OCM). There is no question of the congre8aiion bein8 able to raise this, further placinB the future of the Char8e In Ihe hands ol the Diocese. Future planned expenditure to brin8 St Annes up to EICR standards and to pro8res5 the Gardens project will need to be reviewed. Past Diocesan support for 2020 and 2021 totallin8 £34,650 has not been repaid. Whlle it is not 8 loan, it Is to be repaid should the Charge ever be in a position lo do 50. Oiocesan support of £8,980 for the 2023124 year will need to be added to this to brin8 forword a balance of £43,630. Contlnued on next pale
sr ANNE'S AT STRATHPEFFER REPORT OF THE VESFRY FOR THE YEAk EhlDE0 30 SEPICM6Eft ZOZ4 (CONfiNUED) Ach5evements & Public Benefit 2024 saw St Anne's continuing to grow a5 the church family in worship, prayer and fellowship. The congregation continue to meet weekty for Sunday worship and there are special events and services throughout the year in keeping with the liturgical calendar. Attendance continues to be steady ond festivals such as Easter and Christmas brin8 many visltor5 to the church for worship. Advent and Lent course5. Bible studies. fellowship meals. pancake partie5. coffee mornings in support of charities and new this year. a link with the Open Garden scheme has kept the church busy and active. The sensory gorden project continues to develop and fundin8 has been successfully 8ranted from the Corriemoille Wind Farm and the local Mackenzie New York Vllla Trust. These grants have enabled the installation of all ability paths and landscapin8 and the congregation have been involved in fence painting and bulb plantin8. Links wilh both Strathpeffer and Din8wall communities continue to develop alongside ecumenical ventures such as the Community carol service. Statement of the Vestry Member's Responslbilities The members of the Vestry must prepare financial stalements which give Sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Vestry are responsible for keepin8 proper accounting records which. on request, must reflect the current financial posilion of the Church at that time. This must be done to ensure that the financial statements comply with the Chartties and Trustee Investment Iscotlandl Act 21Y)S and the Charities Account5 Iscotlandl Regulations 2006. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention andlor detection of frauiS and other irregularities. Date:
ST ANNE'S AT STRATFIPEFFER INDEPENDENT EXAMINER'S REPORT FOR THE YÉAR ENDED 30 SEPTEMBER 2024 I repor,, on Ihe èccounis ol the ch41 Ity foi Ihe year eiidÉd 30 Seplemi ber 2024 ivhich are set out on the fol'.oviing pages. Respective responsibblitie5 01 Vesiry Members and Examiner The Chiircli's Vestry Thl.enibers are responsible for The propa.-aiiop. of accounts In actordance %'lth the the ILrins of ih? Charities and Trustee InvibS&inent ISLOtlJiiol Acl 2005 and Charitie5 A(coun15 (Scoilandl Re8Lil31ions 2006. The Church's members of the Vestry consider Ihat itre aLsdil fequiTemeni ol Ae8ulatlDn 10 I I I Idl ol Ilie Accouiits Re¥LilatlOiiS LoE> iiul dpply It is Iny re5PvJ15b11iLY to to examiiif tlie accoiiiits as required undei 5eciioii 44111 1£) ol ihe Act and 10 51ate whether partiClar niaiters come to my allenliori. Basis ol Independent Examiner's statemenl My exoiililltitivri is carrivd ujl iiT dcio¥d•".iie +41111 Re8tJlaiion 11 vl Ihv Cliarilies A(counis IScotlDnd Slegula.. ijn$ 2006. An exani¢iiatiOii Incluocs a ¢evie%'i o! ihe accjunling reiords kept by the Lharity diid r.oinparison of Ihe aCCOkJllts prp.senied wilh those fecrtrfd5. 11 also InClUeS consideration ol any unusual It•iibs or disLID5ure5 10 Ilie aicounts atid Seeks explbr7aI5 IrDm the Tri15tees coricetT)ing such rTiOtters. The pioci'dures lir(rIakV[7 do noi prJviJe ail Llie evidence ihat wvuld be requifed ii) an audit, aiid CQ)11SVy4Jviilly I do 1701 vxsiies5 dri aud,1 opiriiun on Ilie wiew given by ihe dLCOUIIIS Independent Exarniner s statemenl In Ihe course ot my exaniinalion. no inalter has come lo Iny alientn.. %'ihirl) LIvp5 me reosoiiable iaiiSP to be.ieve tl)at In any iiiaierial rc5¢ec: the ieiu.'reivenis ¥0 ieep accounting records In accordance with Section 4A[ I I la; ol Ilie ol ihe 2WS Aci and Re&ulJliuii 4 01 Ihp 20J6 Accounts Flpgulèiions, arid to Jrepare accounts accord wilh ilie accountin8 records aiid comply 14#ilh Regulèiion 9 of tlie 2006 £count5 regulolioris fr¥e no¢ beei) Inei, or 2. ie ivhich, In my OFinion. atieniion shoulLI be diawn In order to eliab a proper understanding ol thè accounis to be reached
ST ANNE'S AT5TRATHPEFFER RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2024 Noie 2024 Unrestricte< Restrtcted 2023 Total Total Receipt5 Donations and loans Receipts from fundraising Diocesan support Wedding and tuneral fees Grants 58,178 966 8,980 150 195 210 58.373 1,176 8,980 150 7,100 7,i¢X) 7,505 75,779 40,306 416 3.000 43.722 68.274 Payments Paymenis for charitable activilies Loan repaid 63.731 9,025 72,756 70,021 5.000 75.02 1 63.731 9,025 72.756 sale of Sl Jame5 si.000 Surpluslldeficitl 4.543 11.5201 3.023 19,701
ST ANNE'S AT STRATHPEFFER STATSMENT OF BALANce5 A5 AT 30 SEPTEMBER 2024 2024 Unrestrictec Restricted Total Fund5 Funds Funds 2023 Total Funds Cash at bank at l October 2023 Net income/lexpenditurel for the year Cash at bank at 30 September 2024 18.060 4,543 22.603 4.161 11,5201 2,641 22,222 3,023 25,245 2.521 19,701 22,222 General account 25,245 22,222 roved b the Ve51r and si ned on their behalf.
ST ANNE'S AT STRATHPEFFER NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 Property The church ond parsonage are not shown in the 51aiement of balances Js the Vestry believes thèt it 15 not possible to place 3 mèrket value on them. Funds Details of the restricied funds can be found al note 6. The remainder of the funds are unrestricted. Trustee's Expenses 2024 2023 Stipend and pension paid to the Rector was Expenses paid lo Rev J 8oothby 32,702 574 37,171 Remuneration None of the Vestry members received remuneration in respect of their p051tion a5 Vestry members. However, Ihe Rector reLeived a Siipenij and pension contribultons, and OCCLbpies the fectory on a rent free basis wiih ihe Council Ta¥ also being paid by the Church. Donations 2024 Unrestrictei Restricted Total 50,373 2023 Total Congregational giving Bequests Fundf3isinB 50,178 195 39,287 966 59.144 210 405 1,176 59.549 1,019 40.306 Continued on next page
ST ANNE'S AT STRATHPEFFER NOTE5 TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 Payments for Charitable Activities 2024 Unrestrictei Restricted 22.272 10,430 574 21x1 181 3.127 3.133 3,078 11,384 2023 Total Tot31 Stipend, fees, etc Pension Travel costs Subscriptions Music related expendilure Insurance of Churches and Parsonage Electricity an(18as Council tax for Parsonage Repairs and mainienance Priniing. music and stationery Telephone SacTlStY SLspplies Accountancy and le8al services Equipment Diocesan quota Loan interest Conference costs Toilet Twinnin8 Disbursement Lent Appeal Fundraising Costs Sundry costs 22,272 10,430 574 27,564 9,607 1,027 325 612 3,571 1,900 2,979 6.941 690 1,367 141 6,362 394 5,038 84 102 200 181 3,127 3,133 3.078 20,034 780 1,180 223 2,300 8.650 1,180 223 2,3C 4,535 4,535 180 195 180 195 225 109 72.7S6 225 109 63.731 1.318 70.021 9.025 Restricted Funds Balance 03.10 23 Balance xpendituri 30.09.24 195 Incoffle Lent Appeal Toilet TwinninB Garden Project 19S 210 7,100 7,505 180 8.650 9,025 330 2.311 2.641 3.861 4.161