The Church of Scotland
Thurso St Peter's & St Andrew's
RECLIPTS AND PAYMENTS ACCOUNTS
For tbe year ended 31 Dec¢mb¢r 2024
CongregatioD No: 412285
Charity No: SC 016691

Reference and Administrative Infomation
Ch￿lty Namc:
Thurso St Peter'$ and St Andrew's Church of Scotland
Cbarity Rcgistration NuMI￿r..
SC016691
Congregation Reference No..
412285
Contact Address..
Trustees
See attached Schedul¢
Principal Office-bearerj
Minister..
S&gsion Clerk..
Church Treasu￿r..
Independent ExamiDer
Bunker
Roya] Bank of Scotlan
Olrig Strc¢l.
Thurso

Trustees, Annual Report
Year ended 31 December 2024
Structure, Governance and Management
Governing Document
The Church is administered in accordance wtth the ternis of the De¢d of Constitution Iunitary
Forni}. Previously the Church was adMinis￿ed Lmder a Iraditional Deed of Constilution which
required a Kiik Session and a Congregational Board. On 21. May 2015, the new Deed of Constitution (Unitary
Forni) was signed by the Principal Clerk of the Church of Scotland and on that date the Congregatsonal B0￿d was
disbande(L
Recruitment aDd Appointment of I'rustees
Thc Kirk Session arc the charity trustees. Previously members of the Kirf( Session 2nd the Congregational Board
were the charity trustee8. The Kirk Session members are the elders ot'the church and are chos¢n from those
members of the church who are consi&red to have the appropriate gifts and skills. Thc ministcr, who is a mcmber
of thc Kirk Session. Is electcd by the congregation and inducled by Prcsbylcry.
The Kirk Session is responsible for all malerial as weLI as spiritual matters working through six teams.. Financc,
Property. Pastoral, Hospitslity. Outrcach and Ministry. The members of th¢ t¢uns arc drawn from the eldership.
Cormcr members of tIL¢ Cungrcgational Board and other rnemkrs of the congregation with the necessary gifts and
skills.
OrganiA&tion41 Structure
The Kirk Session is chaired by the minister and me¢ls four times in a year, with additional meetings as requir¢d.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Refornied in trath'tion and Presbyterian in p)lity. It exists to
glorify God and to work for the advancement of Christ's Kingdorn throughout the world. As a nation￿ ChurGN it
acknowledges a distinctive c&ll and duty to bring the ordinanccs of religion to ihe people in every parish of
Scotland through a territorial fftinisiry. It Cow0￿rateS with other Churches in various ecumenical bodies in
Scotland and b¢yond.
The vision of the congregation of Thurso St Peter's and St Andrew's is to serve God in His church and. through
Him. the community. Public worship on Sunday is the key activity of the churclL with morning services being held
and liv¢ streamed and evening services heLd once a month. Organisations within and affiliated to the Gongrgation
includ¢ thc Sunday School. Ladi¢s Bible Study. Biblc Study / Fellowship Groups, and midweek Prayer Mc¢ting.
The church provides a twice weekly Community Warn] Space. a weekly Moth¢r & Toddl¢r group and periodically
nms cowses for thos¢ interested in finding out aboul the Chrlslian faith (Alpha and Youth Alpha COUTse).

Trustees, AnDu21 Report (cont)
Year ended 31 December 2024
Achievements and Perforniance
Church membership ai the end of the year was 108. There are a further l(M) adherents. Six baptssms, eight
weddings and sixty-Din¢ funerals were conducted by the Minister dwin8 the y¢ar.
Church Sunday worship w&s conducted ail year. with services being livestreamed to the Church Facebook page
and evening services being reintrodu¢¢d onc¢ a month. Weekly prayer meetings and bible studies, as well as
fellowship groups. were held A Wam] Space re-started in the autumn to supwrt thosc in thc loca] community
impaLied by fuel FM)V¢rty etc. In additio￿ Home Start Caithness are using our chwch to provide a I￿ation for
people looling after young children to meet in a safe environment with toys to play with and statTto offer help and
offer advice.
Financial Revieiv
The attached financial statement shows an excess of payments over rec¢ipts of £21,273 for the ycar to 31
Dc¢¢mb¢r 2024, compared with an ¢xccss of receipts over paymcnts of £302 in the previous year 2023. Total
r￿eIptS for the yeaT Amounted to £51.939 (2023 £55.613). The princip￿ recurrent source of income is offerings I
donations amounting to £50.520 in the period (2023 £49,984).
Total paymcnts amounted to £73212 (2023 £55,311).
Overall. the￿ was an excess of payments over reccipts of £7.694 on unTCStrict¢d fund for thc pcriod. This position
was in part caused by ongoing issues with the Church utiliti¢b bills Icading lo an oV¢￿ym¥nt for 2024. It is
assessed that the overpaymeni explains £4,615 of thc unrestricted loss. Resolution of th¢ Ov¢￿aYMent position
will benefit the 2025 fjnancial year.
There was also an excess of payments over receipts of £13,579 on restricted funds. This position was expected and
planed reflecfrd the utilisation of the funds held by the (Teneral Trustees in a Consolidated Fabric Fund. and are
available to the Congr¢Bation for fabri¢ purposes. The fabric expenditLwe included the iL8tsllation of a gas
boiler in the church builth'ng.
Reyervej Policy
It is th¢ Truste¢s' kM)licy lo rebuild appropriafr reserves. This is m￿lurn to long tcrn) aspirdtion. The short-temi
objective is to balance total receipts totsl payments.
At 31" December 2024 the total rcserves amounted to £33.540. of which £27.671 were unrestricfrd and £5.869
r¢stric*d

Trustees, Annual Report (cont)
Year ended 31 December 2024
Statement of Truslees, Responsibilitle5
Th¢ memb￿$ of the Kirk Sc5sion must prepare finaDcial statements which give sutTicient detsil to enable an
appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are
responsibl¢ for keeping prop¢r accounting records wtiich. on r¢qu¢sL must Teflect the fmancial position of the
Church at that time. This rn￿t b¢ done to ensur¢ that the financial stslem￿ts c4)mply with the Charities and
TnLsfre Investment (Scotland) Act 2005. the Charities Accounts (Swtland) Regulations 2W6 as amended by the
Charities Accounts (Scotland) Amcndment Regulations 2010 and the Regulations An¢nt Congregational Finance
approved by th¢ General Assembly of the Church of Scotland in 2012. They are also responsible for safeguarding
the assets of the Church and must take reasonable steps for the prevention andlor detsction of fraud and other
i￿egular1t1es.
Approved by the Trustees and signed on their behalf.
Date..

SCHEDULE OF TRUSTEES
I. ELDERS

Thurso St Peter's and St Andreiy's Chureh
SC 016691
Independent Examiner's Report to the Trustees ofThurso St Peter's and St Andrew's Church
ST
We report on the accounts of the charity for the y¢ar ended 31 Decemkr 2024 which are set oth on pws 8 to
12.
Respective responslbilities of tru$tee8 and examiner
The charity's truste¢s are rcsponstble for the preparation of the accounts in accordance with the ternis of the
Chdriti¢s and Tiustee Investm¢nt (Scotland) Act 2005 and the ChaTities Accounts (Scotland} Regulations 2006.
The charity trustees consider that the audit requirement of Regulation 10(1) (d) of thc A￿OWIts R¢gulations docs
not apply. It is ow r¢skK)nsibility to examine th¢ a¢wuiits as required under section 44(1) (c) of the Act and to
state whether particular matters have come to our attention.
Basis of iDdep¢ndent examiner's itstement
Our examination is carri¢d out in ac£4)rdance with Regulation I l of the ChaTities Accounts (Scotland) Regulations
2006. An examination includes a review of the accounting r¢wrds kept by the charity and a comparison of thc
)ounts presented Thith those records. It also includes consideration of any unusual items or disclosuTCS in the
accounts. and se¢ks explanations from the trustees concerning any such matters. The procedures undertaken do
not provide all the eviden¢¢ that would be required in an audiL and consequently we do not express an audit
opinion on the view given by the accounts.
Independent examlner's 8tHtement
In the course of our examination, no matter has come to our attention
which ¥ivcs us rc&sonablc coUSC to belicvc that in any material ICSFKGt the requir¢m¢nts
lo keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 ot the
2006 Accounts Regulations, and
to prq)arc arxounts which &CCOTd with Ihe aCCL)unting records and comply with Regulation 9 of the 2(K)6
Accounts Regulations have not been met, or
2. to which, in our opinion, atlenlion should be drawn in order to ¢nablc a proper understanding of the accounts
to be reachcd.
Addres.
Date..

Thurso St Peter's and St Andrejv's
Churcb
Recei
tssndPa
ments A￿ollAt
Year ended 31
mber 2024
UDrutrl¢te41
Funds
ReJtrirt¢d
Endowmeffjt
Fund8
Tot*1
Total
)24
2024
2024
21124
2023
Nots
Donation$
Legacies
Activities f(Y Generating
Fund8
50.520
SO,520
49,984
Bank & Deposit intere8t
Inve8tm6nt income
The Guild
626
673
1.299
1.027
Sunday Club
51,146
673
51,819
51.011
Grants
3.744
858
Other Receipts
120
120
673
Cost5 of generating fi￿d8
Clwitable ￿tivIti￿5
Governance cost
Th¢ Guild
Sunday Club
58,960
14.252
73.212
55.311
Total P
ments
Exce53 of Receipts over
Payments for the year before
transfers
{7.694)
(13.579)
(21,273)
302
Transfers
Excw of Receipts over Payments
for the ye*r
694
J02

Thurso St Peter's and St
Andrew's Church
Statement of B Ydlanees
At 31 December 2024
Unrejtricted R¢8tricted
Fuffjds
funds
Endowmettt
Tots]
Total
Funds
21124
2023
Bank & deposit bal￿¢
brought forw&rd
35.365
19.448
54,813
54.511
Movemcnt In ye•r.
Ex¢ess of Re￿Ipts over Paym¢nts
for the year
(7,694)
(13.579)
(21.273)
302
Tronsf¢
Bank & d¢po8ii b￿anceS
Gift Aid R￿¥V•ble (¢stim&ted)
The accounts were approved by the Kirk Session ott 11
2025.
ror and on bchiilf ofiiic Kirk.. Scssion

Thttrso
ier's AEI
StAndTew's Chur
tss to the A courtts
l TrwteE RemuDer*llon *nd Relgt¢d PArty TransACtlon8
Jring the yeor thr¢¢ (3) trnstees received T¥imbursernertt of oxpendittwe ineuffed kntalling £610.
No remunerntion wu paid to the tntsiees.
2 Movements ITr F•nds
At l January
At31 Dec
2024
Recelpti
P4ymen¢8
TrADsfen
21124
ilnrestrlcted fullds
D41￿8¢ed Fabric Fund
De9ignated Surtday c.lub Fund
Gell￿8] Fund
1.574
28
1.574
28
Rutrictcd funth
Con801id&ted Fabric Fwid
Church Trust Fund
10,809
2.639
673
(14,252)
3.230
2.639
673
Total
73
A2
Fabric Fund.. Tbo Congre8ation's policy for f&bric exrttditure ig that ncTmal repEirs and maxntenance ore met from the
General acc4)unt whi15t major fabrio is defrayed from this fiind.
Church Trnsl Fund.. For many years, the int¢re$¢ eamed from the bank deposit r¢pre8¢rtting thi8 fund was tr&nderTed to the
F#bri¢ Fund H(>wever. hawn8 taken appropriate advtce part ofthig fund used to finance the renovation and extension at
the Manse.
Consolidated Fabric Fund.. t￿rin8 2020, the Churth Manse was sold Ind a replacement manfje purcha8ed. The gJrplusfuftd8
are held by the Genwal Trustees in a c0n5011da¢￿ Fabri¢ Fund and Are Avail&ble to the Conwion to fimd fabric
exPendi￿re.
io

Elld•)ITment
Fund8
Fund8
Totsl
Totsl
2023
2024
2024
2024
2024
3. Analysi8 of Do￿*¢10￿$
FWO Scheme (non-Gift Aid)
Gift Aid Donations
Recovered
9.240
21.060
7,463
12,307
450
9.240
21.060
7.463
12,307
450
&015
21.060
8,134
11555
120
Ordinary OtT¢rings (op￿ Plate)
Otl)er OtYerin84 Donations etc
WeddinBS & Funuoj Fe
loo
511520
J20
49,984
4 Anal￿10 of Ilw¢fjts
C•$ts ￿￿tter￿ting funds
OffeTin8 envelopei
CharltAble acdvitiu
Mini8tries & Mi9sAon allocation
Pr¢gbytery alJt8
D￿n1&ty exp￿￿¢8
Pulpit ￿pplY
Other $tatYinB costs
F4bft¢ repairs & maintenan
Congre8ationai Organisationg
H¢at and li8ht
Water ChaT8es & In￿r￿Ce
Manse upkeep 8nd re8torifiort
Coun¢il TAX
Printin& stationery. and poBts8e
Othw expenses
31,934
135
31.934
135
29,909
1.338
1,512
1.885
125
1,885
125
557
14.252
14.809
8,767
14.093
14.09J
4.922
1.783
2.538
59
4,030
4,691
1,783
2.538
59
2,479
929
583
Sb.960
14352
73312
55Jll
Con8olldited F4brie
iiiw 2020, th¥ ChurLh man8e was Jold and & replacement manse wrchased. 'I'he wryjlus h]nd5 8eneratal are held by the iieneral
Trustees of the Churth of Scotland and inv¢￿ed irt the CoTrsolidatyJ Fabric Fund on behalf of the C,ongregation. Durtng the year a tcrtat
of £14,252 was utili5rf with Kirk Session and Pr¢5bytery ￿prOV￿. for fabri¢ purpose3 including the replacement of the church boiler.
At 3111 DeLwnbcr 2024 th¢ ranaining furtdty hdd by the General Trusttts amwnted to ￿.230.
11

Mini8ler'8 Stipend
All Churth of Scodand Congregati￿$ ¢ontribut¢ to th¢ National StipeDd FLmd whi¢h bears th¢ c(*sts of atl mint$t¢rs' stipmds attd
employe¢s Contributions for nationa] insurartcq pension h{￿Sing attd lo￿ fund. Ministers, Stipends are paid in accoTdan¢e with th¢
natio1￿ stipend scale. which is related to years of setTriC4. For 2024 the minimwn stipend was £31,&12 and the maximwn sknpend (in the
fifth and wbwuent yeats of service) £38.884.
Collections fov Thlrd Pairties
A total of £673 was Coll￿￿j at ChTisunas $ervi¢e8 towaTdB the CaIthne￿F￿ Toy Appea]. The8e fi￿d$ art not Includ￿ in the 2024
12