2025-06-30-accounts

OSCR Scottish Chanty Regulator VM.0scr.ori.uk Re8i#ered Charity SC016094 ST COLUMBA'S scorrisH EPISCOPAL CHURCH, NAIRN REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

CONTENTS Page Administrative Information Report of the Vestry Members Independent Examiner's Report to the Vestry Members Accounts Notes to the Accounts 10-11

ST COLUMBA'S SCOTTISH EPISCOPAL CHURCH, NAIRN Registered as a charity in So)tland No. SC 016094 CHURCH ADDRESS: Queen Street, Nairn, IV12 4A4 Correspondence address, as registered with OSCR o Mr M A Lyons, 4 Old Bar View, Nairn, IV12 5BY CHARITY TRUSTEES - Members of the Vestry The Dean, the Very Rev Alison Simpson - Chaimian, Dean and Rector Mrs Jennifer Abbott Mrs Susan Baldie Mr Michael Lyons, Treasurer Mrs Sheila Lyons Mrs Cath Stevenson, Secretary Mrs Linda Gorman Mrs Josephine Collins Mrs Linda Gordon Mr Alan Lohoar Mrs Elsie Tough INDEPENDENT EXAMINER Mr James Wallace FCCA 0041840 Director 3 Wellington Road, Nairn, IV12 4RE BANK Bank of Scolland, 73 High Street, NAIRN, IV12 4BS Page 3

REPORT OF THE VESTRY MEMBERS YEAR ENDED 30 JUNE 2025 1. Purpose. The purpose of the charity is the advancement of religion. The charity's principal activities include public worship in saGram8nt and prayer, charitable work and fundraising for local, national and international needs and social meetings 2. Actlvities. The year has been one of continued gradual improvement as the lrfe of the Gongregation evolves from living with restrictions to ¢reating a pattern of worship and lrfe which feels more °normal' The congregation continues to work hard at making the church a safe and friendly pla￿ for people to come to. The pressures of the last few years have taken a toll on the congregation's finances but people have responded well to stewardship appeals and al many fund raising events. Membefs of the congregation have been very generous in opening their homes and gardens so that the social life of thé congregation rAn revive and people reconnert with one another. The major highlight of the year was the installation of the new ceiling and LED lighting in the hall. It is hoped that this much needed improvement will help increase the use of the hall as community asset. Sadly, as a result of the very Cold weather in January, there was a burst water pipe in the kitchen and the damage has limited the availability of the kilchen, Ongoing negotialions with our insurers should enable us to refurbish the kitchen completely next year. 3. Incomè and Expenditurg. During the year the donations inwme remained static with a slight fall in overall donations. During the year our income benefited from a Legacy of £2,500 and this offset the small fall in donations. Fundraising activities were apparently lower but this is because last year they were inflated by the £5,000 ￿ceiVed from the fundraising concert. The funds were used to in6tall a new suspended ceiling in the hall and this was supplemented by our Covid reserves to install new LED lighting. The overall effect has been a vast improvement to Ihe look and atmosphere of the hall. Our expenditure has remained consistent in most areas. The exception being an increase in heating costs in the church as a result of Ihe new heating system. Our current savings amount to £3,932 and it is hoped no further withdrawal will need lo be made next year. The Vestry will continue to do everything possible to keep down costs and increase income. The HMRC Gift Aid reclaim for this year is in progress and this will help to swell the income for nexi year. Page 4

1. Reserves The level of reserves is kept under constant ￿VIeW at Vestry meetings and is considered to have fallen to a very concerning level at the present time, being only just grealer than two months normal running costs. Efforts wtll continue this year to build up our financial resilience.
2. Investments Funding not required for day-to-day spending is invested in 2172 M&G Income Units.
3. Structure, governan¢e and management a) The charity is constitLrted as an unincorporated association. It is a parish within the Diocese of Moray, Ross and Caithness, which is one of the seven Di0￿SeS forming the Scottish Episcopal Church. b} The charity trustees Ivestry members) are listed on page 1. Vestry members are elected al the Annual General Meeting IAGM). c} It is the duty of the Vestry to manage the temporal affairs of the congregation with responsibility for keeping the fabric of the Church in good working order and to look after the fInan￿S of the Church. 7 Relationship with the Dloceso St Columba's is supported by the Diocese and the Province, through the pastoral oversight of Ihe Bishop and through central support functions at diocesan level. To assist with the funding of these functions St Columba's pays an annual quota to the Diocese.
4. Acknowledgement The Vestry wishes to record its gratitude for the time freely given by a large number of voILtnteers, without whom many of the Church's activities would be unable to operate. Approved by Ihe Vestry on 30 September 2025 Signed on behalf of the Vestry- Rector and Dean Date.. 30 September 2025 Hon Treasurer Date.. 30 Seplember 2025 Page 5

ST COLUMBA'S EPISCOPAL CHURCH. NAIRN FINANCIAL YEAR ENDED 30 JUNE 2025 Independ•nt Examiner's Report to th• Trustee8 Respective responslblllties of Trustses and Examiner The charity's Trustees are responsible for the p￿paratiOn of the accounts in accordance with the temis of Ihe Charities and Truslee Investment (Scotlandl Act 20051.lhè 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended} I'the 2006 Regulations"). The Church's Trustees consider that the audit requirement of Regulation 10111{d) of the 200S Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1 J(G) of the 2005 Act and to state whether particular matters have Gome lo my attention. Basis of independent examin•￿8 statement My examination is Ca￿led out in accordance with Regulation 11 of the 2006 Regulations. 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 inGludes 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 audrt, and ¢onsequently I do not express an audit opinion on the view given by the accounts. Independent examinerf8 ststsment In the course of rny examination, no matters have come to my attention.. . Vvhich give Me ￿asonable cause to believe that, in any material re$￿Ct, the quirements.. - - lo keep accounting records in accordance with Section 44{1) (al of the 2005 Ad and Regulation 4 of the 2006 Regulations, and - to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulation have not been met, or To which, in my opinion, attention Should be drawn in order to enable a proper understanding of the accounts to be reached. James Wallace FCCA 004 1840 Dlrp¢tor 3 Wellington Road, Nairn, IV12 4RE James Wallacp FCCA 0041840 3 Wellinglon Road, Nairn. IVI 2 4RE Mobil8 07818878142, Email Iw•ll•c•@4lbabusinp¥s co.uk Dale.. J91100 Page 6

ST COLUMBA'S SCOTTISH EPISCOPAL CHURCH, NAJRN FINANCIAL YEAR ENDED 30th JUNE 2025 Receipts & paY￿￿nts account RECEIPTS 2024125 Unrestrictod 2024125 Restricted 2024125 Total Note 2023124 Total Donation$ coll￿tIonS Envelcpe5 Standing orders Weddingslfunera Gift Ad Donations other 1,767 2.615 20,172 1,430 7,399 1,696 240 1,767 2,615 20,172 1.430 7.399 1,696 240 35.319 1,090 3,447 21,683 7,902 1,668 319 36,109 35,319 Grants VAT Refund Legacies 2,500 Recelpts from fundraislng activities Saleslevenls Other fundraising Other sales 2,031 1,272 300 2,031 3.1 1,272 3,2 300 3,603 8.953 1.160 3,603 8.113 Investment income Dividends and Interest 228 228 216 228 Receipts from charttable activities Use of hall Bite & A 8￿ther, Lunches kjna visit Miscellaneous 2,e60 2.860 3,355 5,775 5,775 6.600 8,635 8.635 SU8 TOTAL RECEIPTS 50,284 50,284 54,393 Proceeds fr¢)m sale of investments 0 10 TOTAL RECEIPTS 50,284 50.284 Page 7

ST COLUM8A'S SCOTTISH EPISCOP￿ CHURCH, NARN FINW4CIAL YEPR ENDED 30th JUNE 2025 Rocèlpts & pa￿nts account PAYMENTS 2024125 Unrostri¢t•d 2024125 Restricted 2024125 Total Note 2023124 Total Paymnts relatlng to charltable actlvFUes Stipend Contribution 12,282 Quota 3,168 SEC Pen8ion 9,085 Rector's expenses Locum Church utilities Church & Hall insurance Church maintenance 12,282 3,168 9,085 10,011 3,348 10,238 8,283 2,478 329 6,283 2,478 329 984 436 4,873 2,411 503 677 592 Hall maintenance Rectory Insurance Rectory maintenance Council tax Organ costs Church garden l)na Pilgrimage Upkeep of SeNi¢es Telephone PrintinglPostagelSlalionery Advertising 'sc M3itsr repairs CMD expenses Flower5 Hall Cleaning 436 3,181 1,676 3,181 1,676 3,059 1,241 90 6,650 255 1.143 466 1,170 486 1,170 350 439 6,454 6.454 351 351 43 41,898 6,454 48,352 Exp•ns•8 for fundralslng actlvltl•$ Other Grants & donation$ re ¢haritabl• activiti•• Feesl Subscriptions 200 Ovseas mi33ion5 Seculgr Charities 200 400 400 Purchase of P*dilional M&G k)veslmenl Sharès Payments Purchase of as$ots Gross paymonts Total rocelpts 42,298 6,454 48,752 46,707 42,298 50,284 48,752 60,284 46,707 54,394 Syrpluslld•fi¢ltl for thè year 7986 1532 7687

ST COLUMBA'S SCOThISH EPISCOPAL CHURCH, NAIRN FINANCIAL YEAR ENDED 30th JUNE 2025 STATEMENT OF BfvLPI4CES 2024125 Unre8trlcted Restricted 2024125 Total 2023124 Total Note STATEMENT OF BPLPNCES Cash & bank balances Opening balance al 1 July 2024 Surpluslldeficitl for year Closing balance al 30 Jijne 2025 2,876 7,986 10,862 7,134 6,454 680 10,010 1,532 11,542 2,323 7,687 Movenwnts of inv¢stmènt8 Market value at 1 July 2024 Purchases Disp05als Unrealised gainlllossl in year Realised gross loss on diswsals arket value a130 June 2025 3,792 3.792 3,514 140 140 10 278 3,932 3,792 Total Funds Openirsg balance at 1 July 2024 Ck)sing balance at 30 June 2025 6,668 14.794 7,134 680 13.802 15.474 Monetary assets Bank of Scotland Cash Cash lea fund 11,499 9,967 43 43 11,542 Bank 8tatemgnl reconclllatlon Bank Slalemenl as at 30 June 2025 Book Balance as al 30 June 2025 11,499 11,499 Approved by the Vestry on 30 September 2025 signed on tP*ir behaff by. Rector... .Date. Hon Treasurer....

ST COLUMBA'S SCOThISH EPISCOPAL CHURCH, NAIRN FINANCIAL YEAR ENDED 30th JUNE 2025 Notss to the accounts Note 1. Basis ofaccounting The accounts have been prepared on Receipts and Payrnents basis. Try consist of a summary of all monies received and paid by the church in t￿ finar￿la1 year. Nots 2. 2024125 Payrnenls 810 - Bish)p's Lent appeal (paid in yearl These amolmls are exlLxled from the r￿ipts and payrnefrts Note 3 2024r25 Receipts 2023r24 Receipts 4,913 370 Choir Co￿ert for hall refijrb ChrislmaslNew Yr sales Halloween paty Easter treats Other events Aftemoon Teas (Restncted) 710 90 470 331 430 2,031 181 939 550 6,953 202415 Receipts 852 320 100 1,272 2023r24 Receipts 920 Quizzes Flowers Sunday coffeelteas 240 1.160 Note 4 2024r25 2025 bna Pilgrimage Receipts Payments 5,775 As in premous years we Mll pay in adva￿ r￿xt yearfor the 2027 pilgrimage Page 10

Note 5 2024125 Pa￿ents 2023r24 Pa￿nert5 Misc Gifts 350 350 Note6 2024r25 Payments 12,282 3.348 9,085 2023r24 Pay￿￿nts 10,011 3,348 10238 Slipernl contribthion Q￿ta ¢Csntribthon Pertsion e1)thb￿On Note7 2024r25 PayTherts 6.283 2023r24 PayThnts 4.873 877 ChLMth Ublitie$ Hall Utr'lities A (x)Ider wirrter new heatirvJ SyBlem ￿8Ve resutted in irweased heatirg costs. T￿se are ￿￿èeted to ￿MaIn 81 Ilrris in ￿ fill￿. Notg 8 Feeslsthscripbo 2024R5 2023r24 Dor@￿'on to millba￿ Sd￿1 in lieu of aLJit fee Fee for MLLSIC Lice￿￿12 sears paid in prior sear) Website ho$b'ry fee 100 382 302 200 Note 9 R•#tr¢ted fvnd• OperfroJ U8 Receipts PayTnert8 CYc61ry Baar CTr￿1r corrErt for hall refvxbi81rnert Comd reCo￿ryfu[x1 4,474 2,fj60 4,474 1,980 corcert tnd8 were used lo i￿ts1 a rew 8￿peTr￿ed ceiliro that ￿1p$ retain heat aThJ greauy improve5 trp bok olts P¢ll. The Cwd re￿￿ryfilThy w88 ￿ed to supptyt LED lights'ro in ￿wce¢h.r0. Note 10 Mo4Ement on h￿SIme￿s.. Opening baLgrtè 311" Jtty2024 Proceeds of$a￿S in ts year Book balarr Umalised 98in Int￿ BaLgr￿ carried fomard 3,792 3,792 140 3.932 irNeslmert corsists of250.013 urits irNestad in M&G Ch8rifiJrKI ts ￿tr& valLd at wil price of 1,572.98lpl giwro a statement Wdlu& of £3.932.65