SCCQ9686 ST ANNE'S AT STRATHPEFFER ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
sr ANNE'S AT STRATHPEFFER ACCOUNTS FOR THE YEAR ENDEO 30 SEPTEMBER 2025 INFORMATION Trustee5 Bishop Mark StranBe Very Reverend Alison Simpson Reverend Canon MSchael Last Very Reverend Sarah Murrav Mr5 Denise MacFarlane Mrjohn Smart Mrs Louise Monaghan Mrs Ley.Anne Hai8h-Forsyth Reverend Canon Tembu Ron8on8 Mr5 Deborah Mundav Mr5 lean MacDonald Mr laln Foyers Appolnted 12.05.26 Appointed 12.05.26 Appointed 12.05.26 Appointed 12.05.26 Appointed 12.05.26 Appointed 12.05.26 Appointed 12.05.26 Appointed 12.05.26 Appointed 12.05.26 Appointed 12.05.26 Appolnted 12.05.26 Appointed 12.05.26 Treasurer Scottlsh Ch•rlty Number SC009686 Inland R•v•nu• r•ferenc CR33530 Independent Emamlner S G Ilett LL8, CTA, DipPFS Le8gatts Accountants Ltd Kempfleld Court Dln8wall IV15 9RT Bankers Bank of kotland i8h Street Dln8wall IV15 9HL
ST ANNE'S ATSTRATHPEFFER REPORTOF THE TRUSTEES FOR THE VEAR ENDED 305EPTEM8ER 2025 Stfuclurt and Governance In terms of Charlttes and Trustee Investment IS¢otlandl Act 2L)J5 and the CharttyesAccounts (Scoand) Re8ulatlons 2006.. • The Episcopal Church of Sl Anne's 5lrathpeT is è Tryred kotti5h Charity • It Is & member of ihe Dlocese of Moray. Ross and Caf(hne55 of the ottish Epoal Church and 15 In full ornmunion wi(h the Anglican Church The superior authority is the Bishop tsf Moray. Ross and Calthfjess All of hs temporal affairs are managed bythe Diocesan Standiw Committee Appolntment of Vestry Mernbe The Dlocesan Standlng Commlttee assurned the resp0Th5ibl1h of the vestry when it was agreed It the Dlocesan Annual Synod on rhe 7th of March 2026. followlTr8applk4tion from the Charge to do 50, that the charity should be wound up. Admlnlrtr•llv• Strurtur• It 1$ the duty of the Vestry to managethe tempor•l affalrs of the corweg4tlon wlth reSnsIbIlIty to ketp the labrlc and property of the churth and other tsJlldln8s In 8ood workln8 order and to look afterthe finceS of ihe f hurch. stst•m•nt ol Rlsk The charlty wlll be wound up, ssJblert to OSCR apprLival ar that wlll mlt¥te any ur#Jertylng rlsk to the Clv. CharbI• ObJ•rtk¥•s ind A(IMtkns The Church's prlnclpal actlvltles Include publlc worshlp sn sacrament and prayer. Chrlstlan educatlon. charltabie work and fvnd ralsin8 for local. Thatnal and intematlonal fteeds. Fln•n¢lal R•¥l•w The 4nnuo1 accounts show an unre5trfrted dd¢lt of £18.59). Thls has be¢Tr met from. and depleted any reserves held. The total stlpendl3ry cost amounted to £43,986 01 whkh £26.658 was met by the provision of a Diocesan grant. Currentlyihe Diocese is medin8ihe fv11 ¢oM of the stipend aMhou8h the Char8e is able to meet its pens)n liabilliv. Major electrical repalrs costln8 £22,756 were undertaken. The cost Wa5 offset ty a Provincial ¥rant of £10,584.The hnanclal skuath)n Is precarlous wh the Charqe belw unable to meet thelr fv115hare of quots oblatlon wlthln the year. Athth•m•nts Desptte there belrq a perfod of uncerralnty putylc worshlp and felbwshlp contlnued unlnterrupted.
ST ANNE'S AT STrATHPEFFER REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025 Icopin14UEDI Ststsment ofthe Tnmtee's Respongbllhies The Trustee5 rnU5t prepare financial statements which 8rb* sufficient detsil to enable an appreciation of the transaction5 of the Church during the financial year. The Tru5tee5 are responsible for keepin8 proper èccountln8 records whlch. on requesL must reflett the current finanoal sItion of rhe Church at thattlrne. Th15 must be done to ensure that the ftnanclal ststemenrs comply wth Chafltles and Trustee Investment Ikotlandl Act 2005 and the Charttles Accounts (Scotlandl ReBUlatn$ 2C¥)6. They are alw responsible for safe8uardln8 the ssets of the Church and rnust take reasonable 5tep5 lor prevention andlor detection of fraud and other Irre8ylarities. Ourln8 the perlod the treasurer remalned In post as an'fxher oifKial' and then translerred to becoming a trustee when the responslbiltty passed the Diocesan Tfullees, thebY providln8financs)I continuity luring the whole period. On beh4lfof the Trustees 31.08 L Blshop Mark Strange Date..
ST ANNE'S AT STRAThPEFFER INDEPENDENT EXAMINER'S RÉPORT FOA THE YEAR E14DED 30 5EPTEM8ER 2025 I report on theaccounts of lh tharlty for the year en(led Xg kptemlxr 2025 hKh are set out on the lollowin8 pages. Resp•cll¥e f•JPOn51bllitles of Yrnst•esaftd bamlmr The Tru%¢ees We fespongble lor thc preparation of CTrJnts in aCCOTdan(e wilh Ihe the term5 01 the Charli5 and Trustee In¥estment (Scotlandl kl 2CQ5 and Chariis Accounts IScotFandl Re8ulaiions 2CK6. The TIu51ee5 tonside that the audit requirement ol Reeubtton 10111 Idl ol the Accounis Regulations does not apply. 11 is my responslbillty to to exarnine the arcount5 as Tequired under Section 44111 Icl ol the Acl and to State whether particulai matters orne to rny attentlon. 8•slsof Indtp¢nd•nt Ex•mlner's st•temert My examinatlon Is carried oul irt a£cordan¢e wilh Regulaiion 11 of ihe Charilies A¢counis Iscoilandl Re8ulatKJn$ ?6. An exarnination Includè5 a rleW ol Ihe accounting rt¢ords k1 by the tharity and a COrnPaFiSOn of ihe a(counts presented with ihose records. It also Includes ¢onsidefation of any unusual items of ttbclosuies in ihe accounts ano seeks explanations Irom the Trustees concerning such MattS. Th procedure5 un(lerièken do noi pro¥Kle all the evsdence ihat would be iequired irt an audit, and consequenity I do not expiess an audrt oAlon on Ihe ¥iewiv4tn by the ¥¢count5. Ind•p•nd•ni Examln•rfs tht•mMi In the course ol my examination. no matter ha5 CINTie to tenlbon= l. which glses me reJsonable Cause 10 thai m any material respeu ihe requirefflonts io keep occountin8 records accordance wilh 5ciKJn 4411) lal ol IlK* 2(K75 and Re8ulatlon 4 01 the 2( Acc)n1$ Re8uloiion% and lo prepare accowits whith accord wrth the accnI1 retords and compb¥ with Re8ylation 9 01 the 2CX)6 Arcounis r¢8ulaiions haw noi been mei. or 2. to whbch. sn my ownth. •¢tention 5hLwld be drawn in order to enawe a proper under5t•ndtn8 Ot the accounts to be feached S G Ilett LLB. CT&Dip PFS Date.. 31. tsO. a
ST ANNE'S AT STRATHPEFFER RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2025 Note 2024 Total Unre5tmed Restricted Total Re¢olpts Donation5 Recelpts from fundralslng Wedding and funeral fees Grants 33.433 33,993 58,373 1,176 150 16.080 75,779 60 26,658 60,235 16.644 76,879 Payments Payments for charltable aCtItieS 78,795 78,795 11,852 11.852 90,647 72,756 Surpluslldeflcltl 18,560
ST ANNE'S AT STRATHPEFFER STATEMENT OF BALANCES AS AT 30 SEPTEMBER 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| Funds | Funds | Funds | Funds | |
| Cash at bank at 1 October 2024 | 22,603 | 2,641 | 25,245 | 22,222 |
| Net income/(expenditure) for the year | (18,560) | 4,792 | (13,768) | 3,023 |
| Cash at bank at 30 September 2025 | 4,043 | 7,433 | 11,477 | 25,245 |
| General account | 11,477 | 25,245 |
Approved by the Trustees and signed on their behalf.
Bishop Mark Strange
Date:
ST ANNE'5 AT 5TRATHPEFFER NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Property The church and parsonage are not shown In the statement of balan5 as the Trustees believes that it is not possible to place a rnarket valve on them. Funds Details of the restrlrted funds can be found ai note 6. The remainder of the funds are unrestrirted. Trullee's E*periMs 2025 43.987 572 2024 32,702 574 Stlpend and penslon pald to the Rector was Expenses paid to Rev J Boothbv Remuneratlon None of the trustees received remuneration irt respett of theor posltlon as Trustees. However, the Rertor received a stipend and penOn contrfbutions. and occuples the rectory on renr free basts wlth the Council Tax also being paid by the Church. Don•tlons 1025 2024 Total 34,943 23.430 Unresirfrted Restrfcted rotal 29,493 4,500 33.993 Con8re8atlonal 8fvln8 Donatlon5 29.433 4,C(JO 5( 560 Payments lor Charltable Artfvllles 2025 1024 Total 22,272 10,430 unrest10 Resiricted Total 35.670 8,316 140 572 Stlpend, fee5. etc Penslon Locurn fees Travel costs Subscriptions Muslc related expenditure Insurance of Churches and Parwna8e Electricity and 8a5 Councll tax for Par50na8e Repalrs and malntenance Printin8, mysi¢ and stationery Telephone sacristy supplies Accountancy and legal serv1S Equlpment Diocesan quot Tollet Twlnnlng Dlsbursement Lent Appeal Fundraising Costs Sundry costs 35,670 8.316 140 572 574 200 181 3,127 3,133 3,078 20,034 780 1,180 223 2,300 3.220 4,266 3,229 13,315 670 702 3,220 4,266 3.229 25,167 670 702 11,852 5,433 5,433 3.128 3,128 4,535 180 195 225 109 72,756 133 78.795 133 90,647 11.852 Contlnued on next page
ST ANNE'S AT STRATHPEFFER NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEM8ER 2025 Icorttinuedl Restrlrted Funds Balance 01.10.24 8alan Expendrture 30.09.25 Income Lent Appeal Toilet Twinnln8 SEC Grant Garden Project 330 330 10.584 10,584 1,268 2.311 2.641 16,644