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 tr￿SleeS. 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 co￿perat£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 s￿s1On 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 Safegu￿Ing
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 tr￿Stee$ are responsible for the preparation of the a¢¢ounts in accordance with the ternis of the
Charities and T￿￿tee 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
F￿ndS
Funds
F￿ndS
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 R￿CIVable (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 Acttsth￿ts
l Trn5te2 RemunerJtioD and Relxted Party TraD58CtiDns
During th¢ y￿r four (4) receivcd TEimlxxr5cmcnt of expenditure inclltrEd ts)talling £1.448.
No remuneration was paid to the trustKs.
2 Movements in Funds
At l j￿ll¥ry
At 31 De£
2025
Payments
Transfen
2025
D&s1￿￿led 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¢ eX￿lI¥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 I￿tereSt eamed fmm the ba￿k de￿it 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 G￿ernI Trust￿ in a Collbolidakd Fabric Fund and are available to the Congregation to fund fabric
io

Unrestricted
Restricted
Endowment
Funds
Fll￿dS
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 gener*tlnE f￿lldS
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&stO￿tiO
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 chU￿h of Scotland and tnvested in the Consolidabj Fabric Fund on behalf of the Cotjgregauon. Duting the year a
further£830 utiliseiL with Kirk S￿10￿ and Presbytery approval. for fabric puw on electric81 work5.
At 31A December 2025 the remaining funds held by the General T1￿41e¢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 sti￿d £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