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

4. 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.
5. Investments
Funding not required for day-to-day spending is invested in 2172 M&G Income Units.
6. 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.
8. 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 aL*Jit 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& valL*d at wil price of 1,572.98lpl giwro a statement Wdlu& of £3.932.65