The Church of Scotland Thurso St Peter's & St Andrew's RECEIPTS AND PAYMENTS ACCOUNTS For the year ended 31 December 2025 Congregation No: 412285 Charity No: SC 016691
Reference and Administrative Inforn)ation Charity Name: Thurso St Peter's and St Andrew's Church of Scotland Charity Registration Number. SC016691 Congregation Reference No: 412285 Contact Address: Ar James M HammertOD Froxfield Hill of Forss Thurso Caitlmess Trustees See attached Schedule Principal Office-bearers Minister: Rev David S M MaIcolm Session Clerk.. Church Treasurer: Richard Sharp Michael Hammerton Independent Eiaminer Mrs R Macleod Mrs S Doull Bankers Royal Bank of Scotland. Olrig Streel Thurso
Trnstees, Annual Report Year ended 31 December 2025 Structur4 Governance and Management Governing Document The Church is administered in accordance with the tenns of the Deed of Constitution (Unitary Forni). Previously the Churcb was adtninistered under a traditional Deed of Constitution which required a Kirk 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 CongregatioDal Board was disbande(L The governing document ts periodically review Recruitment and Appointment of Trustees The Kirk Session are the charity trSleeS. Previously members of the Kirk Session and the Congregational Board were the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are constdered tty have the appropriate gifts and skills. The minister. who is a member of the Kirk Sessior4 is elected by the congregation and inducted by Presbytery. The Kirk Session is responsible for all material as well as spiritual matters working through six teams: Finance, Property, Pastordl, Hospitality, Outreach and Ministy. Thc tncmbers of the teams are drawn from the eldership. former members of the CongregationaI Board and other members of the congregation with the necessary gifis and skills. Organisational Strncture The Kirk Session is chaired by the minister and meets four times in a year. with additional meetings as required. Objectives and Activities The Church of Scotland is Trinitarian in doctrine. Reforn]ed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church. it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministy. It coperat£S with other Churcbes in various ecumenical bodies in Scotland and beyond. The vision of th¢ 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 church. with morning services being held and live streamed and evening services held onc¢ a month. Organisations within and affiliated to the congregation include the Sunday School. Ladies Bible Study, Bible Study l Fellowship Groups, and midweek Prayer Meeting. The church provides a weekly Mother & Toddler group and periodically njns cours&s for those interested in finding out about the Christian fatth (Alpha and Youth Alpha coursc). The church hall is now used each day of the week. Monday morning and afternoon mother and baby group. Tuesday morning Dad's 2nd babies group. Tuesday Afternoon baby massage group. Wednesday ¢v¢ning prayer meeting, Thursday morning men's church coffee group, Friday morning mother and baby group, First Saturday of the month men's breakfast group. IAst Saturday of the month Street Pastots use the hall as a base.
Trustees, Annual Report (cont) Year ended 31 December 2025 Achievements and Perfornlance Church membership at the end of the year was 108. There are a further 100 adherents. No baptisms, six weddings and fifty five funerals were conthicted by the Minister during the year. Church Sunday worship was conducted ail year, with services being livestreamed to the Church Facebook page and evening services being rcintroduced once a month. Weekly prayer meetings and bible studies. &s well as fellowship groups, were held. In addition. Home Start Caithness are using our church to provide a location for people looking after young cbildrcn to meet in a safe environment with toys to play with and staff to offer help and offer advice. Financial Review The attached financial statement shows an excess of payments over receipts of £1,492 for the year to 31 December 2025. compared with an excess of payments over receipts of £21273 in the previous year 2024. Total receipts for the year amounted to £55236 (2024 £51.939). The principal recuTrent source of income is offerings I donations amounting to £49.596 in the period (2024 £50,520). Total payments amounted to £56.727 (2024 £73212). Overall. there was an excess of payments over receipts of £538 on the unrestricted fimds for the perio(L This was in part lSted by the resolution of ovetpayment issues with the Church Utiliti bills. There was also an excess of payments over receipts of £954 on restricted fun(Ls. This r¢fiected further utilisation of the funds held by the Generdl Trustees in a Consolidated Fabric Fund and are available to the Congregation for fabric PUTEX)ses. The fabric expenditure, in the year, included the electrical works. Reserves Policy It is the Trustees. policy to rebuild appropriate rescrves. This is medium to long terni aspiration. The short-temi objective is to balance tr)tal receipts with total payments. At 31SE Decetnber 2025 the total reserves amounted to £32.048, of which £27,133 were unrestricted and £4.915 restricted.
Trustees, Annual Report (cont) Year ended 31 December 2025 Statement of Trustees, Responsibilities The members of the Kirk Session must prepare financAal statements which give sufficient detail to enable an appreciation of tbe transactions of the Church during the financial year. The members of the Kirk ss1On are responsible for keeping proper accounting records which. on reques¢ reflect the financial position of the Church at that time. This tnust be done to ettsU that the financial slatements comply with the Charities and Trustee Investment (Scotland) Act 21X)5, the Clwities Accounts {S¢otiand) Regulations 2006 as amended by the Charities Accounts (Scotland) Amenthnent Regulations 2010 and the Regulations Anent Congregational FiT]ance approved by the Generat Assembly of the Church of Scotland in 2012. Thcy arc also responsible for SafeguIng the assets of the Church and must take reasonable steps for the prevention andlor detection of fraud and other irregularities. Approved by the Trnstees and siglld on their behalf, Richard Sharp Session Clerk Date . Qr 2026
SCHEDULE OF TRUSTEES I. ELDERS Judy Gordon (inactive from Dec¢D]beT 2025) Robert Gunn Michael Hammerton Nino Innes Alexander M8¢kie David Malcolm Snr Donna Malcolm Gordon McLaren Helen McLaren Anne Macleod Angus Oag Jasmine Reid Richard ShaTP Ritchie Sutherland Vicki Teven Thomas Sutherland Joanna Walker
Thurso St Peter's and St Andrew's Church SC 016691 Independent Examiner's Report to the Trustees of Thurso St Peter's 2nd St Andrew's Church ST We report on the accounts of the ¢baTity for the year ended 31 D¢c¢nkn¢r 2025 which are set out on pages 8 to 12. Respective respon5ibilitie5 of trustees and ¢x2mlner The charity's trStee$ are responsible for the preparation of the a¢¢ounts in accordance with the ternis of the Charities and Ttee Jnvestment (Scotland) Act 2005 and the Charities Accounts (Scotland) Reglliatiolls 2006. The charity trust¢¢s consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is our responsibility to exatnine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to our attention. Basis of independent ex2miner'$ ststement Our examination is carried out in accordance wtth Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An examillation iticludes a review of the accounting records kept by the clwity and a comparison of the accounts presented with those tecords. It also includes consideration of any unusual items or disclosurcs 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 ID an audil and consequently we do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course of our examination. no matter has come to our attention which gives us reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44{1) (a) of the 2(K)5 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 bave not been me¢ or 2. to which, in our Opinio attention should be drawn in order to enable a proper understanding of the accounts to be reached. SU.I.J/ Mrs R Macleod Mrs S Doull Address: Tiree Dunnet Caitbness Dunnet Road Thurso Caithness Date: . 2026
Thurso St Peter's and St Andreiv, Church Rece tsaDdPa ents Account Year ended 31 December 2025 EMdowmeDt FndS Funds FndS Totsl 21)25 2025 21125 2025 2024 Dte DollatioD5 49596 49.596 50,520 Legacies Activities for Generating FuniLs Ballk & Dcp051t illter¢st IDV&Stment incorne 413 226 639 1299 55.(N)9 226 55235 51.819 Grants OthcrReceipts 120 Totsl Reed ts 226 55.235 51.939 Costs of generting fi]nds Charitablc xtivities 55.547 1,180 56.727 73212 Total Pa ments 55.547 1.180 56.727 73212 Eicess of Receipts over Payments for the year before transfers {538) (954) (1.4) (21273) Transfers EIces5 of Reccipt5 over Payments for the year 538 954 1.492 21.273
Thurso St Peter's and St Andrew's Cburch Statement of Balances At 31 December 2025 Endowment Total Total Funds funds Fund5 21125 21124 Bank & Ballk & deposit balanc¢s brought forward 27.671 5.869 33540 54,813 Movement ID year". Excess of Receiptb over Payrnents for the year (538) (954) (1.492) (21273) T[relS Bank & dcposit balallces A55ets Gift Aid RCIVable (estitnated) Li4bitities The accounts were approved by the Kirk Session on 2s r.&- _ 2026. For and on behalf of thc Kirk Scssion RiehArd Sharp. Session Clerk James Hammerton, Treasurer
Thurso St Peter's and St Alldrnv'5 Cbllrch Notes to the Acttsthts l Trn5te2 RemunerJtioD and Relxted Party TraD58CtiDns During th¢ yr four (4) receivcd TEimlxxr5cmcnt of expenditure inclltrEd ts)talling £1.448. No remuneration was paid to the trustKs. 2 Movements in Funds At l jll¥ry At 31 De£ 2025 Payments Transfen 2025 D&s1led Fabric Fund Designalul Sullday Club Fut General Fund 1574 1.574 28 26.069 27.671 55.54 55,54 25.531 55.(M)9 Restrl¢¢ed funds Consolida*d Fabric Fund 3230 2,639 226 (1.180) 2276 2.639 urch Trust Fund 5,869 226 Tothl fllDds 55 of Desi ted Fw Fabric Fund: The Congregation's policy for fabri¢ eXlI¥jr¢ is that nortnal rcpair5 and maintenanc¢ are met from the General acwunt whilst n]0r fabric Work is defrayed from this fim¢L of Restrictcd FUD& Church TnRst Fund.. For many years, the ItereSt eamed fmm the bak deit rq>Tcsenling this ftmd was transferred to the Fabric Fund. However. having taken appn)priate advice part of this fimd was ed to fillauce the renovation and extension at the MaDS Consolrdated Fabric Fund.. During 2020, the Church Manse was sold and a teplacemet)I manse purchased. The surplus are held by the GernI Trust in a Collbolidakd Fabric Fund and are available to the Congregation to fund fabric io
Unrestricted Restricted Endowment Funds FlldS Funds Totsi 2025 2025 21125 2025 2024 Analysis of DonstioDs FWO Scheme {non-Gift Aid) Gift Aid DoDatioL 5JO5. 21.060 7.413 13211 2,154 253 5.505 21,060 7,413 13211 1154 253 9240 21,060 7.463 12,307 450 Tax Rccovcr Ordinary Offerings {Open Pl•e) Other Offffings. DonatiotL4 etc Weddings & Fwieral Fees 495% 49596 511520 4 Analysis of Payments Costs of genertlnE flldS Offering envelopes Cbaritable ctEvEtles MinJstr¢es & Mission allocation 31.022 31.022 31,934 135 Prtsbfft dues Ministy expenses Pulpit supply Other staffing costs Fabric repairs & ll]aiDteDllllce Congregatioua] Otganisa¢ions Heat 2nd light WaterCh3rg&8 & In4urdnce MaDse upkeep and r&stOtiO Coulkcil Tax 1148 2.148 1.885 125 410 1.180 1.590 14.809 9210 5.642 9210 5,642 14,093 4.922 1.783 1538 59 1720 56 2.720 56 Printins statiollery. Other expenses 1.935 55347 1.935 56,727 929 A,180 73,212 Consolidated Fsbric Fund During 2020, thc Church rnar¢ w&s sold and a replaccmcnt Manse purch&4cd. Thc Sluplus funds generdtcd are held by the Gcneral Trustees of thc chUh of Scotland and tnvested in the Consolidabj Fabric Fund on behalf of the Cotjgregauon. Duting the year a further£830 utiliseiL with Kirk S10 and Presbytery approval. for fabric puw on electric81 work5. At 31A December 2025 the remaining funds held by the General T141e¢S amounted to £2276. li
Dlster's StipeDd All Church of SLY)tland congrcgations contribute to the Nation8] Stipcnd Fund which the costs of all ministers, Stipcnds aT]d employ£ls contributions for national insurance. pension and housing and loan fjJniL Minist¢r5' Stip¢nts ar¢ paid in accordallce with tbe national stipend scalc, which is related to yws of setvice. For 2025 the minimum stid £32.433 and thc maximum stip¢nd (in the fifth and subsequent years of service) £39.856. Collections for Tbird Parties A totsl of £375 was ¢oll¢cted at Aftcrn¢J)n Teas over the summttperiod attd foTwarded to the DEC Gaza Appeal. The collection from the 2025 Chrisbw setvi¢es taisd £5 for thc Scottish Charity Air Ambulance (SCAA). These funds arc not ID¢lUd in the 2025 ac¢ollDL% 12