REPORT TO THE TRUSTEES OF STRONTIAN & KINLOCHMOIDART EPISCOPAL CHURCH AUDIT OF ACCOUNTS FOR YEAR ENDING 30 SEPTEMBER 2025
The charity's trustees are responsible for the preparation of the accountance in accordance with the terms of the Charities and Trustees Investment (Scotland) 2005 Act 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.
My examination is carried out in accordance with Regulation 11 of the Charities Account (Scotland) Regujations 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 accounts. In the course of my examination no matter has come to my attention.
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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 to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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8 March 2026
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STRONTIANKINLOCHMOIDART& EPISCOPAL CHURCH
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Receipts 2025 2024
Donations received
Voluntary income - Pledged & Plate giving 140.00 300.00
Tax rec.aimed 0.00 140.00 257.26 557.26
Receipts from Investments other than land & buildings
UTP St Finans 363.33
UTP Unrestricted - 2,026.53 2,100.18
UTP - Riddell 1,089.00 3,478.86 957.00 3,057.18
Other Income
Donation - Church events 0.00 235.00
Other Donations 0.00 0.00
BGF Grant 0.00 1,750.00
TOTAL Transfer from Petty Cash 338.56 338.56 0.00 1,985.00
RECEIPTS 3,957.42 5,599.44
Payments
Payments for charitable activities
Quota 2024 (through Bank Jan 2024) 2,175.00 2,201.00
Quota 2025 (monthly payments) 1,498.50
Property Expenses 0.00 0.00
Heat & Light 549.72 275.38
Insurance 1,142.68 1,135.09
Building Repairs 118.89 3,520.00
Worship expenses 0.00 : 0.00
Total Bank fees 17.50 0:00:
payments for charitable activities re 5,502.29 . 7 131.47
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Increase/Decrease in funds in year
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+1,544.87
1,532.03
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STATEMENT OF BALANCES
2025 2024
AS AT 30th Sept 2025
Cash . 0.00 Cash 338.56
Bank 6,564.12 Bank 8,108.99
Bank and cash in hand 6,564.12 8,447.55
Investments
Market value at beginning of year 107,197.03 93,023.31
Unrealised gain(loss) in year 9,868.01 14,173.72
Market value at end of year | 117,065.04 107,197.03
Assets at cost
Keyboard 2003 380.00 380.00 380.00
Amplifier 2004 380.00 380.00 380.00
Steel cabinet 2005 164.00 164.00 164.00
924.00 924.00
Approved by the Vestry on IG?iN As FEB RAEby i AQa2t gs ....... and signed on its behalf
(Secretary).Peter Winnington-Ingram [|\AR—. ‘ Terry(Treasurer) Cochrane(Treasurer) Cochrane Cochrane WnTO(oeTO(oe(oe ae== :
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Terry(Treasurer) Cochrane(Treasurer) Cochrane Cochrane WnTO(oeTO(oe(oe ae== :
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Page3 STRONTIAN & KINLOCHMOIDART EPISCOPAL CHURCH
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NOTES TO THE ACCOUNTS
12 months ended 30th Sept 2025
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Bank & Cash
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Bank opening balance 8,108.99 Cash opening balance 338.56 ; Receipts 3,957.42 Receipts 0.00 less payments 5,502.29 Transfer to Bank a/c 338.56 6,564.12 0.00 (As there is no need for Treasurer to hold cash. paid into Bank 24/25th Oct 2024)
PROPERTY
St Finan's church is not shown in the statement of balances as the Vestry believes it is not possible to place a market value on it. The valuation of the building and contents for insurance is £3,660,000
FUNDS
The various funds are held for the following purposes. (Valuation 30th Sept 2025 £117,065.04)
Unrestricted funds -2047 units @ £33.3139 (£68, 193,55) in these accounts: General fund to support the work of the Church Restricted funds - 1100 units @ £33.3139 (£36,645.29) in these accounts: "Lady Riddell Bequest for the activities of the Church in Strontian” 367 units @ £33.3139 (£12,226.20 in these accounts for the maintenance of St Finan's Church, Kinlochmoidart.
TRUSTEE EXPENSES
Remuneration
None of the Vestry members received remuneration in respect of their position as Vestry members.
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Expenses paid to members of the Vestry were as follows: No Vestry members received expenses.
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CHARITABLE DONATIONS MADE :
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No charitable donations have been made during the year.
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