APPENDIX 1
Trustees’ Annual Report for the period Period start date Period end date Day Month Year Day Month Year From To ~~1~~ 1 10 ~~1002023~~ 2023 ~~|30~~ 30 ~~09°~~ 09 ~~2024~~ 2024
Office of the Scottish Charity Regulator
Reference and administration details
Charity name St Columba's Episcopal Church, Portree Other names charity is known by Registered charity number SC 020146 020146
Charity’s principal address ~~S~~ Somerled S ~~omerled quare~~ quare Portree Portree Isle of Sk Isle of Skye ye
Postcode IV51 9EH IV51 9EH
Names of the charity trustees on date of approval of Trustees’ Annual Report
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St Mary's Sleat|
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Co-opted 08/03/2024||
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~~Co-opted08/03/2024~~
Co-opted 08/03/2024||
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1
APPENDIX 1
Reference and administration details
Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)
| Name | Name | Dates acted if not for whole year | ||
|---|---|---|---|---|
| Resigned 11/04/2024 | ||||
| Resigned 08/03/2024 | ||||
| Resigned 10/12/2023 | ||||
| Structure, governance and management | ||||
| Type of governing document Trustee recruitment and appointment |
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| In terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities | ||||
| Accounts (Scotland) Regulations 2006, the Vestry reports to the congregation as follows: St Columba’s Episcopal Church, Portree is a registered Scottish Charity (SC020146). It is a member of the Diocese of Argyll and The Isles of the Scottish Episcopal Church and is in full communion with the Anglican Church. The superior authority is the Bishop of Argyll and The Isles. All of its affairs are governed by the Vestry. It includes the congregations of St Mary’s, Sleat; and St Michael and All Angels, Raasay. The current constitution was approved by an extraordinary general meeting on 4th February 2018. |
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| Vestry members are elected or appointed by Annual General Meeting established | ||||
by constitution and under Canon Law of the Scottish Episcopal Church. There is no formal induction programme but ongoing guidance is given to ensure that Vestry members are familiar with the Church's values, aims and responsibilities as the designated trustees of a charity. It is the duty of the Vestry to manage the temporal affairs of the congregation with responsibility to keep the fabric and property of the church and rectory in good working order and to look after the finances of the church. |
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| Objectives and activities | ||||
| Charitable purposes Summary of the main activities in relation to these objects |
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| St Columba’s Portree shares in the mission and objectives | ||||
| , of the Scottish Episcopal Church, with activities which include public worship in sacrament and prayer; Christian education; charitable work and fundraising for local, national and international needs; and social meetings of various groups within the community. |
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| St Columba's continues in the work and mission of the church through | ||||
worship, teaching, fellowship, and outreach to the community. Many members of the church live out their faith by becoming actively involved in the community and local organisations, and this year the church as a whole has supported the work of charities including: the Skye Food Bank, the Bishop’s Lent Appeal, Crossroads Care and the Red Cross Disaster Appeal. Our Bread Basket community lunch has supported the local community through our regular lunches (weekly when possible), and has made donations to the Skye Foodbank. |
2
APPENDIX 1
Achievements and performance
Summary of the main achievements of the charity during the financial period
Financial review
Brief statement of the charity’s policy The accounts show a slight increase in congregational giving (including the donation of fees on reserves from the organist), from £10,966 last year to £12,433.93 this year. Gift aid has been claimed and repaid by HMRC. Contingency fund – this had sat for several years at £3000, but with a kind contribution from Bread Basket (£500) in January and £2000 allocated in April and a further small top up from a postage refund, this now stands at £5518.67. Details of any deficit Donated and services (if any) Bread Basket – the Bank of Scotland account continues to work really well, and Bread Basket is able to function more autonomously with separate reports and separate accounts, whilst still coming under the umbrella of the general accounts.
3
APPENDIX 1
Other optional information
Declaration
The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees
Signature(s) OSCR will accept digital or typed signatures Full name(s) Position (e.g. Chair) Secretary Treasurer Date 7/03/2025 6/03/2025
4
Enter SC No. below SC 020146
Enter charity name below
St Columba's Episcopal Chu
Receipts and payments accounts
----- Start of picture text -----
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|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Period start date|Period end date|
|For the period|Day|Month|Year|to|Day|Month|Year|
|from|
|01|10|2023|30|09|2024|
|Section A Statement of receipts and payments|
|Expendable|Permanent|
|Unrestricted|Restricted|Total funds|Total funds last|
|endowment|endowment|
|funds|funds|current period|period|
|funds|funds|
|to nearest £|to nearest £|to nearest £|to nearest £|to nearest £|to nearest £|
|A1 Receipts|
|Donations|15,869|500|-|-|16,369|-|16,567|
|Legacies|-|10,000|-|-|10,000|-|
|Grants|1,700|-|-|-|1,700|-|
|Receipts from fundraising activities|-|-|
|Gross trading receipts|1205|-|1205|-|
|Income from investments other than|
|land and buildings|312|254|-|-|566|-|368|
|Rents from land & buildings|18,487|-|-|-|18,487|-|10,722|
|Gross receipts from other charitable|-|-|
|activities|3085|3,085|-|
|-|
|A1 Sub total|37,573|-|-|13,839|-|-|51,412|-|-|27,687|
|A2 Receipts from asset &|
|investment sales|
|Proceeds from sale of fixed assets|-|
|Proceeds from sale of investments|-|
|A2 Sub total|-|-|-|-|-|-|
|Total receipts|37,573|-|-|13,839|-|-|51,412|-|-|27,657|
|—|
|A3 Payments|
|Expenses for fundraising activities|-|
|Gross trading payments|-|
|Investment management costs|-|
|Payments relating directly to charitable|
|activities|36,462|2,712|39,174|-|25,677|
|Grants and donations|721|328|1,049|-|656|
|Governance costs:|-|
|Audit / independent examination|-|
|Preparation of annual accounts|-|
|Legal costs|-|
|Other|-|
|-|
|A3 Sub total|37,183|-|-|3,040|-|-|40,223|-|-|26,333|
|A4 Payments relating to asset and|
|investment movements|
|Purchases of fixed assets|-|
|Purchase of investments|-|
|A4 Sub total|-|-|-|-|-|-|
|——|Total payments|————|37,183|-|-|3,040|-|-|40,223|-|-|26,333|
|Net receipts / (payments)|390|-|10,,799|-|-|-|11,189|-|1,324|-|
|A5 Transfers to / (from) funds|(2,000)|(2,000)|-|1,769|
|Surplus / (deficit) for year|
|(1,610)|-|10,799|-|-|-|9,189|-|(445)|-|
|=——————|
----- End of picture text -----
SC 020146
APPENDIX 2
Section B Statement of balances
| Categories Signed by one or two trustees on behalf of all the trustees B5 Contingent liabilities B4 Liabilities B1 Cash funds B2 Investments B3 Other assets |
Details | Unrestricted funds to nearest £ 19,803 (841) |
Restricted funds to nearest £ 8,253 7,139 |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|---|---|---|---|---|---|---|---|
| Cash and bank balances at start of year | - 28,056 |
30,018 | |||||
| Surplus / (deficit) shown on receipts and payments account |
- 6,397 |
(445) | |||||
| - | |||||||
| - | |||||||
| Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details |
- 18,962 |
- 15,392 |
- | - | - 34,453 |
- 29,573 |
|
| - | - |
- Fund to which |
- asset belongs |
- |
- |
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| Market valuation to nearest £ |
Last year to nearest £ |
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| None | |||||||
| Details | Fund to which | asset belongs | Total Cost (if available) to nearest £ |
- | - |
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| Current value (if available) to nearest £ |
Last year to nearest £ |
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| The church buildings,in | |||||||
| Details | Total - Fund to which liability relates |
- | - |
- |
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| Amount due to nearest £ |
Last year to nearest £ |
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| Diocesan Emergency lo | Restricted Roof fun | 7,651 | 8,242 | ||||
| Details | Total Fund to which liability relates |
- | - | ||||
| Amount due (estimate) to nearest £ |
Last year to nearest £ |
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| None | |||||||
| Signature* | Total Print Name |
- | - |
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| Date of approval |
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| 6/03/25 | |||||||
| 7/03/25 |
----- Start of picture text -----
----- End of picture text -----*
2013-04-02 Copy of Trustees AR Ap2 excel.xls / Statement of balances
December 2007
2
APPENDIX 2
SC 020146
Section C Notes to the Accounts
| C3a Trustee remuneration C4a Trustee expenses C6 Other information C5 Transactions with trustees and connected persons C3b Trustee remuneration - details C4b Trustee expenses - details C1 Nature and purpose of funds(may be stated on analysis of funds worksheets) C2 Grants |
The church has two funds, as shown in the attached statement. The general fund relates to the day to day activities of the church, whilst the restricted fund contains grants given for specific purposes and related expenditure. Special collections and the Bread Basket fundraising for local causes have also been included in the restricted fund. An analysis of funds has not been prepared since there are only 2 funds, both of which are shown |
The church has two funds, as shown in the attached statement. The general fund relates to the day to day activities of the church, whilst the restricted fund contains grants given for specific purposes and related expenditure. Special collections and the Bread Basket fundraising for local causes have also been included in the restricted fund. An analysis of funds has not been prepared since there are only 2 funds, both of which are shown |
The church has two funds, as shown in the attached statement. The general fund relates to the day to day activities of the church, whilst the restricted fund contains grants given for specific purposes and related expenditure. Special collections and the Bread Basket fundraising for local causes have also been included in the restricted fund. An analysis of funds has not been prepared since there are only 2 funds, both of which are shown |
The church has two funds, as shown in the attached statement. The general fund relates to the day to day activities of the church, whilst the restricted fund contains grants given for specific purposes and related expenditure. Special collections and the Bread Basket fundraising for local causes have also been included in the restricted fund. An analysis of funds has not been prepared since there are only 2 funds, both of which are shown |
The church has two funds, as shown in the attached statement. The general fund relates to the day to day activities of the church, whilst the restricted fund contains grants given for specific purposes and related expenditure. Special collections and the Bread Basket fundraising for local causes have also been included in the restricted fund. An analysis of funds has not been prepared since there are only 2 funds, both of which are shown |
|---|---|---|---|---|---|
| Type of activity or project supported None made |
Individual / institution |
Number of grants made £ |
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| Total | - |
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| If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) |
x |
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| Authority under which paid | £ | ||||
| If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b) |
this box | ||||
| Nature of transaction | Number of trustees |
£ | |||
Nature of relationship None |
Transaction amount (£) |
Balance outstanding at period end (£) |
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| The organist incurs costs which are remitted back to the church The Church gave an exgratia payment of an Amazon gift voucher for £50 to the Independent Examiner. There is an outstanding loan from the Diocese related to repairs to the fabric of St Columba's which is repayable in instalments by 2027. The Vestry are confident that they can meet the annual commitment. |
2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes
December 2007
3
APPENDIX 2
SC 020146
Additional analysis (1)
Analysis of receipts and payments
1 Donations
| 1 Donations | 1 Donations | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
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| ~~Congregational Giving & Brea~~ |
~~13,155~~ | ~~3,085~~ |
- ~~16,240~~ |
~~10,691~~ |
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~~Legacy & Roof Donation~~ |
~~10,500~~ | - ~~10,500~~ |
~~205~~ | ||||||
~~Gift Aid~~ |
~~2,714~~ | - ~~2714~~ |
~~2,701~~ | ||||||
| ~~Sundry~~ | ~~1205~~ | - ~~,~~ 1205 |
~~114~~ | ||||||
| Total 2 Grants |
- ~~,~~ 17,074 |
- 13,585 |
- | - | - , 30,659 |
- 13,711 |
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| - Unrestricted to nearest £ funds |
- Restricted funds to nearest £ |
- | - | - Total current to nearest £ period |
- Total last period to nearest £ |
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| Dunderdale Grant | 1,700 | - 1,700 |
- | ||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total 3 Gross receipts from other charitable activities |
- 1,700 |
- | - 1,700 |
- | |||||
| - Unrestricted funds to nearest £ |
- Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
- Total current period to nearest £ |
- Total last period to nearest £ |
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| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total - - Unrestricted funds to nearest £ 4 Payments relating directly to charitable activities |
- | - | - | - | - | - | |||
| - Restricted funds to nearest £ |
- Expendable endowment funds to nearest £ |
- Permanent endowment funds to nearest £ |
- Total current period to nearest £ |
- Total last period to nearest £ |
|||||
| ~~Clergy Expenses~~ |
~~1,000~~ |
- ~~1,000~~ |
~~42~~ |
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~~Service Expenses~~ |
~~2,818~~ |
- ~~2,818~~ |
~~2,849~~ |
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~~Diocesan Quota~~ |
~~12,579~~ | - 12579 |
~~11,619~~ |
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~~Insurance~~ |
~~1,747~~ |
- , ~~1747~~ |
~~1,672~~ |
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| ~~Heating and communications~~ | ~~8,225~~ |
- ~~8,225~~ |
~~5,144~~ |
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~~Repairs~~ |
~~7,716~~ |
- ~~7,716~~ |
~~1,640~~ | ||||||
| ~~Quinquennial report~~ | ~~1,800~~ |
- ~~1,800~~ |
~~-~~ |
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General expenses |
~~377~~ | - ~~377~~ |
~~605~~ |
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~~Cost of Bread Basket supplie~~ |
~~2,712~~ | - ~~2,712~~ |
~~1,427~~ |
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Travel expenses (Synod) |
~~0~~ |
- ~~0~~ |
~~269~~ | ||||||
~~Rectory Expenses~~ |
~~200~~ | ~~0~~ | - ~~200~~ |
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| Total |
- 36,462 |
- 2,712 |
- | - | - 39,174 |
- 25,267 |
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| - | - | - | - | - | - |
2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (1)
December 2007
APPENDIX 2
SC 020146
Additional analysis (2)
5 Breakdown of unrestricted funds
| 5 Breakdown of unrestricted funds | |||||||
|---|---|---|---|---|---|---|---|
| Receipts | Unrestricted fund 1 - enter name of fund below |
Unrestricted fund 2 - enter name of fund below |
Unrestricted fund 3 - enter name of fund below |
Unrestricted fund 4 - enter name of fund below |
Total unrestricted funds |
Total unrestricted funds last period |
|
| Donations | - | ||||||
| Legacies | - | ||||||
| Grants | - | ||||||
| Receipts from fundraisingactivities | - | ||||||
| Gross tradingreceipts | - | ||||||
| buildings | - | ||||||
| Rents from land & buildings | - | ||||||
| Gross receipts from other charitable activities | - | ||||||
| Sub total Receipts from asset & investment sales |
- | - | - | - | - | - | |
| - | |||||||
| Proceeds from sale of fixed assets | - | ||||||
| Proceeds from sale of investments | - | ||||||
| Sub total Total receipts Payments |
- | - | - | - | - | - | |
| - | - | - | - | - | - | ||
| - | |||||||
| Expenses for fundraisingactivities | - | ||||||
| Gross trading payments | - | ||||||
| Investment management costs | - | ||||||
| Payments relatingdirectlyto charitable activities | - | ||||||
| Grants and donations | - | ||||||
| Governance costs: | - | ||||||
| Audit / independent examination | - | ||||||
| Preparation of annual accounts | - | ||||||
| Legal costs | - | ||||||
| - | |||||||
| - | |||||||
| Sub total Payments relating to asset and investment movements |
- | - | - | - | - | - | |
| - | |||||||
| Purchases of fixed assets | - | ||||||
| Purchase of investments | - | ||||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - | |
| - | |||||||
| - | - | - | - | - | - | ||
| - | |||||||
| - | - | - | - | - | - | ||
| - | |||||||
| - | - | - | - | - | - | ||
| - | |||||||
| Nature and purpose of funds | |||||||
2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2)
December 2007
APPENDIX 2
SC 020146
Additional analysis (3)
| Receipts 6 Breakdown of restricted funds |
Restricted fund 1 - enter name of fund below |
Restricted fund 2 - enter name of fund below |
Restricted fund 3 - enter name of fund below |
Restricted fund 4 - enter name of fund below |
Total restricted funds |
Total restricted funds last period |
|---|---|---|---|---|---|---|
| Donations | - | |||||
| Legacies | - | |||||
| Grants | - | |||||
| Receipts from fundraisingactivities | - | |||||
| Gross tradingreceipts | - | |||||
| Income from investments other than land and buildings |
- | |||||
| Rents from land & buildings | - | |||||
| Gross receipts from other charitable activities | - | |||||
| Sub total Receipts from asset & investment sales |
- | - | - | - | - | - |
| - | ||||||
| Proceeds from sale of fixed assets | - | |||||
| Proceeds from sale of investments | - | |||||
| Sub total Total receipts Payments |
- | - | - | - | - | - |
| - | - | - | - | - | - | |
| - | ||||||
| Expenses for fundraising activities | - | |||||
| Gross trading payments | - | |||||
| Investment management costs | - | |||||
| Payments relating directly to charitable activities | - | |||||
| Grants and donations | - | |||||
| Governance costs: | - | |||||
| Audit / independent examination | - | |||||
| Preparation of annual accounts | - | |||||
| Legal costs | - | |||||
| - | ||||||
| - | ||||||
| Sub total Payments relating to asset and investment movements |
- | - | - | - | - | - |
| - | ||||||
| Purchases of fixed assets | - | |||||
| Purchase of investments | - | |||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| Nature and purpose of funds | ||||||
2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (3)
December 2007
APPENDIX 3
Independent examiner’s report on the accounts
| Independent examiner’s report on the accounts’s report on the accountss report on the accounts | |
|---|---|
| Independent examiner’s report on the accounts’s report on the accountss report on the accounts V2 |
|
| Report to the trustees/members of |
Charity name St Columba's Scottish Episcopal Church |
| Registered charity number |
SC 020146 |
| On the accounts of the | Period start date Period end date |
| charity for the period | Day Month Year Day Month Year |
| to 1 10 2023 30 09 2024 |
|
| Set out on pages | (remember to include the page numbers of additional sheets) 5-8 |
| 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) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees |
| consider that the audit requirement of Regulation 10(1) (d) 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 statement |
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts 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 includes | |
| 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 audit and, consequently, I do | |
| not express an audit opinion on the viewgiven bythe accounts. | |
| Independent examiner’s statement |
In the course of my examination, no matter has come to my attention [other than that disclosed on the attached page*] 1. which gives me reasonable cause to believe that in any material respect the requirements: • to keep accounting records in accordance with section 44(1) (a) of the 2005 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 have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. |
| Signed:** | Date: 26/2/25 |
| Name: | |
| Relevant professional | |
| qualification(s) or body | |
| (if any): | |
| Address: |
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
**OSCR will accept digital or typed signatures.
APPENDIX 3
Disclosure section
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose