Registered Charity No SC016432
SCOTTISH EPISCOPAL CHURCH DIOCESE OF MORAY, ROSS AND CAITHNESS
ST JOHN’S EPISCOPAL CHURCH: WICK
ACCOUNTS FOR THE YEAR ENDED
30™ SEPTEMBER, 2025
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St John’s Episcopal Church: Wick
Reference and Administrative Information:
Registered Charity No: SC016432 Inland Revenue No: CR 36365 Church Address: The Church of St John the Evangelist Moray Street, Wick, Caithness, KW1 SQF . a
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Bankers: Virgin Money
15 Academy Street, Inverness, IVI 1JN
Solicitors: Diocesan Registrar, MacArthur & Co, 7 Ardross Street,
Inverness, [V3 5PL
Independent Examiner: ctor T Fraser & Co, Chartered
Accountants, Market Square, Wick, Caithness
oe ee
How Constituted: Unincorporated Association ;
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St John’s Episcopal Church: Wick
Annual Report of the Members of the Vestry (Charity Trustees)
Introduction
The Vestry is pleased to present the accounts for St John’s for the year ended 30"" September 2025.
We are a small but thriving congregation. We support the existing members of our congregation through worship and prayer gatherings. We encourage new members through community work such as running regular book sales, opening our church and hall to other groups and other outreach work such as our regular interaction with Befriending Caithness.
Our purpose is to uphold the traditions and teachings of Episcopalianism, to strengthen the community where we are, and to encourage members of the community to live full and responsible lives, with our encouragement, friendship and example. We use music as a means of achieving this purpose, particularly through the activities of The Poltney Bell Ringers, formerly the St John’s Ringers, a handbell group. Church services are enhanced by the accompaniment of our organists.
Structure and Governance
The Church of St John the Evangelist is a Church of the Scottish Episcopal Church in full communion with the Anglican Church. The superior authority is the Bishop of Moray, Ross and Caithness. The church is subject to the Canons of the Scottish Episcopal Church. The constitution was revised in 2022.
The “Trustees” are The Bishop, The Dean, The Chancellor and The Registrar of the Diocese of Moray, Ross and Caithness, but the funds are administered by the Vestry. In terms of the Charities Accounts (Scotland) Regulations 2006 the members of the Vestry are the Charity Trustees of the church. The constitutionally appointed officers are The Priest-in-Charge, The Secretary and The Treasurer. The present Vestry members are shown on the previous page.
Apart from the Priest-in-Charge, Vestry members are elected by the congregation at the annual meeting. In November 2024, nomination forms for Vestry membership and Synod representation were made available. The AGM date of 8" December 2024 was also announced. Under the revised constitution, at least one elected member of the Vestry shall retire annually and shall not be available for re-election that year. The elected member to retire shall be the longest serving.
Activities and Achievements
The church maintained one service every Sunday and a mid-week service on the first Wednesday of each month. Additional services were held from time to time in accordance with the church calendar.
Regular book sales and other fundraising activities have taken place. The church is open for the Pulpit and Font Open Afternoons on Wednesdays.
Our website is currently under construction.
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St John’s Episcopal Church: Wick
A major project to construct an extension to the church building was completed in June 2022. The extension housesa fully accessible toilet and service area. Improvements at the church entrance and pathway mean that the church is now fully accessible to wheelchair users. This has made sucha difference to the activities we can host. For example, a new poetry group now meets monthly and the Wick Choral Society uses the building as a rehearsal space.
Income
St John’s relies on the generosity of its congregation for most of its day to day funding. Additionally, smaller but significant amounts have been raised through use of the church and hall by other organisations and sale of merchandise.
Income has also been generated from bank interest and investment income.
The Vestry has adopteda policy of trying to maintain a level of unrestricted reserves such that, in the event of a significant drop in income, the church would be able to maintain its current level of activities for a reasonable period until replacement funding could be found. Designated fundraising towards the toilet extension continues, to repay the loan from the Provincial Office. A balance of £4,800 remains on the loan.
The Vestry recognises that although income has remained steady, the church is facing ever increasing expenditure to maintain a Grade B listed building. Reserves have fallen to a level where alternative sources of funding are required.
Donated Facilities and Services
It is difficult to attach a monetary value to services donated by volunteers throughout the year. Services include:
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’ Maintenance of church garden , Maintenance of church and hall fabric ¢ Cleaning of hall and church
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¢ Laundering of church linen ¢ Leading of Worship whena Priest is not available , Playing the organ at Sunday services ¢ Providing and arranging flowers for the altar
Expenditure
As a member of the Scottish Episcopal Church, St John’s has an obligation to contribute to the costs of the Diocese and the Province through payment of an annual “quota”. This amount is based on the relative level of income of the church in comparison with that of other churches in the Diocese and Province.
Payment of the stipend for the Priest-in-Charge has been made. Apart from this, no other trustee receives any payment from the charity. The parsonage in Thurso was sold in June 2023. The property was jointly owned with St Peters in Thurso. The funds are held by the Diocese for future purchase of a parsonage.
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St John’s Episcopal Church: Wick
Throughout the year we have met day-to-day running costs. The church and hall fabric have been maintained.
Risk Assessment and Policies
The Vestry regularly considers the risks faced by St John’s and ensures that appropriate risk management procedures are in place to mitigate those risks. Changes in legislation are communicated from the Diocese and implemented as necessary.
The Vestry has complied with the Scottish Episcopal Church policy for the protection of children and vulnerable adults.
On behalf of the Vestry
Vestry Secretary
31% October 2025
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St John’s Episcopal Church: Wick
Independent Examiner’s Report to the Trustees of St Johns Episcopal Church: Wick
I report on the accounts for the year ended 30 September 2025 set out on pages 6 to 8.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity’s trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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.
Basis of independent examiner’s report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 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 seeking explanations from you as 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 view given by the accounts.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
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to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
ention should be drawn in order to enable a proper nts to be reached.
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Chartered Accountant Victor T Fraser & Co Limited
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=" Chartered Accountants 3-4 Market Place Wick Caithness KW] 4LP
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Date: (2A A>.
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St John's Epicopal Church: Wick
STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
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||||||||
|---|---|---|---|---|---|---|
|All money figures £|Note|Funds|Funds|Duff Dunbar||TOTAL}})|TOTAL|
|Fund|Fund|
|RECEIPTS|
|VOLUNTARY|INCOME|1|16055|16055]}|12895|
|GRANTS|2|2990|2990|
|FUNDRAISING|3|2564|2564|2580|
|INVESTMENT|INCOME|4|274|4803|4442|
|OTHER INCOME|5|6422|162|6584|102|
|PAYMENTS|
|COST OF CHARITABLE|ACTIVITIES|6|24904|4000}|28904]}|26428|
|GOVERNANCE|COSTS|7|384|384|360|
|LO25288|4000]|29288)|
|SURPLUS/DEFICIT|(-)|
|BEFORE TRANSFERS|6696|-3517|3708|-6769|
|AFTER TRANSFERS|8|6696|-3517|529]|3708)||-6769|
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This Statement of Receipts and Payments and notes thereto on the following pages 7 and 8 were
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approved by the Trustees on 7 December 2025, and signed on their behalf by:
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St John's Epicopal Church: Wick
NOTES TO THE STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
|Allmoney|moneyfigures£|Note|Funds
Fund|Funds
Fund|Funds
DuffDunbar |TOTAL}!
TOTAL
Trusts
2025 || 2024
Fund|Funds
DuffDunbar |TOTAL}!
TOTAL
Trusts
2025 || 2024
Fund|Funds
DuffDunbar |TOTAL}!
TOTAL
Trusts
2025 || 2024
Fund|Funds
DuffDunbar |TOTAL}!
TOTAL
Trusts
2025 || 2024
Fund|
|---|---|---|---|---|---|---|---|---|
|1|VOLUNTARY INCOME||||||||
|2|Donations
GRANTS||||CT|11913
t055[|SC|11913
§234
16055) |72895)||
||Diocese Grant - tables||||540||540||
||||pT
90f
2990]||||||
||Otherfundraising income||||||2564||
|4|INVESTMENT INCOME||pA
2564)|2580)||||||
||Bank interest|||274|||274|462|
|5
6|OTHER INCOME
SurplusonsalesofOutlook
Business Stream -refund
SE Energy Solutions -refund
COSTOF CHARITABLEACTIVITIES||p74]
452974803]4442)
| a
946
946
5476
5476
|
6422]
62]SCBA
102||||||
||Stipendand parsonage||||4196|4000}|8196|6099|
||Provincialand Diocesan quota
Insurance||||8040
2324||8040
2324|6561
2139|
||Heatingand lighting
Maintenance||||3234
526||3234
526|5116
1012|
||Equipment -tables||||672||672|1)|
||Altarexpenses||||162||162|0|
||Scottish Episcopal - loanrepayment
Scottish Episcopal - loan interest||||2600
183||2600
183|2600
350|
||Church Carpet||||2450||2450||
||Quincennial report||||||0|1800|
||Sundryexpenses||||517||517|751|
||||||OY|24904T|4000] 28904|||
||Accountancy and examination||||||||
|8|STATEMENT OF FUNDS||||||||
||Balances atcommencement|||0|11,157||11792]||18561|
||Net surplus/deficit aftertransfers per||||||||
||Statement ofReceipts and Payments|||6696|-3517||3708]}|-6769|
||Balances atclose||||6696]|7640]|1164] 15500)|||
||These funds arerepresentedby:||||||||
||Cash in hand||||372||372|372|
||Virgin Money general account|||6696|7268|1164)|15128]||11420|
||Virgin Money account||||||0|0|
||||||6696]|7640]|1164]|15500)||
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St John’s Epicopal Church: Wick
NOTES TO THE STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (Continued)
- 9 INVESTMENTS
Duff-Dunbar Trust No 47W009: 3617 Scottish Episcopal Church Trust units Market value: Only restriction if Church ceases to exist The income is to be applied for the Churches ofthe Diocese of Moray Duff-Dunbar Trust No 48W009958 Scottish Episcopal Church Trust units Market value: The income is to be applied for General Purpose and is Unrestricted
Report on Organ Fund held and adminstered ™ General “ Office. -000 Opening Balance 1878.55 9111-100 Investment Income December 769.50 9111-100 Investment Income June 641.25 9111-125 Special Deposit Interest December 34.20 9111-125 Special Deposit Interest June 29.47 9111-450 March -225.00 9111-450 Repairs -895,.00 9111-450 September -225.00 9111-650 ‘MsUrance ~319.93 Closing Balance 1688.04
- 10 DISBURSEMENTS
Collections were made on behalf of the following organisations and remitted to them during the years:
Bishop's Lent appeal
11 REMUNERATION AND EXPENSES PAID TO VESTRY MEMBERS Stipend and Quota for 2023/24 Stipend 2024/25 Quota 2024/25
No other trustee received any remuneration or reimbursement of expenses. No trustee or person related to a trustee had any personal interest in any contract or transaction entered into by the charity.
12 DEBTORS The only significant amount receivable at the end of the financial year, but not received by the year end was:
Business Stream Hydro Electric
13.
CREDITORS
The only signigicant amounts payable at the end of the year, but not paid by the end of the year was:
Scottish Episcopal provincial loan Accountancy SSE Energy Solutions Ltd
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120496} } 100530
31915]]| 26620
310
3225
6411 6099
6600 6561
151
1053
|__ 1511
4815 7800
408 380
5176
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