SCOTTISH EPISCOPAL CHURCH DIOCESE OF MORAY, ROSS AND CAITHNESS
ST PAUL'S CHURCH, CROACHY, STRATHNAIRN
REPORT OF THE VESTRY & ACCOUNTS YEAR ENDED 30th JUNE 2025
CHARITY REFERENCE NUMBER SC023268
ST. PAULS EPISCOPAL CHURCH
CHARITY REFERENCE NUMBER SC023268
HMRC Reference CR 34032
CHARITY TRUSTEES - Members of the Vestry Dean Alison Simpson Chairperson Mrs Helen Lawton Secretary Mr Jeremy Kelly Treasurer Mrs Christina Murray Member Mrs Marion Gerlings Member Lt Col James Murray Member Mrs Pam Simpson Member Mr Peter MacDonald Member
INDEPENDENT EXAMINER Margaret Sweeney 56a Culcabock Avenue Inverness IV2 3RQ
BANKERS
Bank of Scotland 2-6 Eastgate Inverness IV2 3NA
CHURCH ADDRESS
St Paul's Episcopal Church Croachy Strathnairn. Inverness V2 6UB
PRINCIPAL OFFICE St Paul's Episcopal Church Croachy Strathnairn. Inverness
ST. PAULS EPISCOPAL CHURCH
REPORT OF THE VESTRY FOR THE YEAR ENDED 30 JUNE 2025
The members of the Vestry present their annual report together with the financial statements for the year ended 30th June 2025.
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|Structure|and|Governance|
|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:|
|1|St|Paul's|Episcopal|Church|Strathnairn|is|a|registered|Scottish|Charity|(SCO|23268)|
|2|It|is|a|member|of the|Diocese|of Moray|Ross|and|Caithness|of the|Scottish|Episcopal|Church|and|is|in|full|with|
|the|Anglican|Church.|
|3|The|superior|authority|is|the|Bishop|of Moray,|Ross|and|Caithness.|
|4|All|of|its|affairs|are|governed|by|the|Vestry.|
|Appointment|of Vestry|Members|
|Vestry members|are|elected|or appointed|by Annual|General|Meeting|established|by|constitution|and|under Canon|Law|
|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|values,|aims and|responsibilities|as the designated|trustees|
|of|a|charity.|
|Administrative|Structure|
|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|other|buildings|in|good|working|order and|to|look|after|the|finances|of the|church.|
|Statement|of|Risk|
|The Vestry|keeps|under|review the|major|risks|to which|the|Church|is|exposed|and|has|established|procedures|to|mitigate any|
|risks|identified.|
|Charitable|Objectives|and|Activities|
|The|Church's|principal|activities|include|public worship|in|sacrament and|prayer,|Christian|education,|charitable work and|fund|
|raising|for|local,|national|and|international|needs,|social|meetings,|predominantly|of the youth,|the|elderly and|many community|
|groups|of|all|ages.|
|Volunteers|
|The Vestry|is|grateful|for the time freely given|by a|large number|of volunteers,|without whom|many|of the|activities|would|be|unable|
|to|operate.|
|Achievements|and|performance|
|The Church|continues|to|make|its|facilities|available|for|use|and|worship|for|the whole|community.|
|Financial|Review|
|A|Profit of £3,064|has|been|made|this|year compared|to a|profit|of £6,630|last year|
|The|Vestry|is|encouraged|by the|level|of giving|by|members.|
|Plans|for|future|periods.|
|The|Vestry|will|continue|its|range|of present|activities|in|the|foreseeable|future.|
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Reserves The Vestry has adopted a 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 is obtained.
Statement of the Vestry Member's Responsibilities
The members of the Vestry must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Vestry are responsible for keeping proper accounting records which on request, must reflect the current financial position of the Church at that time. This must be done to ensure that the Financial Statements comply with the Charities and Trustee Investment (Scotland ) Act 2005 and the Charity Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and /or detection of fraud and other irregularities.
On behalf of the Vestry
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Dean Alison Simpson
Chairperson am
Dated EL Vill FP ‘a
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INDEPENDENT EXAMINERS REPORT TO THE VESTRY OF ST. PAUL'S EPISCOPAL CHURCH YEAR ENDED
| report on the accounts of the charity for the year ended 30th June 2025 which are attached.
Respective responsibilities of Vestry Members and examiner The Church's Vestry members are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and Charities Accounts (Scotland) Regulations 2006. The Church's members of the Vestry 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 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 seeks explanations from trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention other than disclosed below
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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 Accounts Regulations. have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Signature Mi Mls
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Margaret Sweeney CPA
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Date| olBn
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ST PAUL'S CHURCH, CROACHY, STRATHNAIRN
RECEIPTS AND PAYMENTS ACCOUNT
For the 12 months ended 30th June 2025
| Funds | Funds | |
|---|---|---|
| 2025 | 2024 | |
| RECEIPTS | ||
| Congregational and voluntary: Collections Donations GiftAid tax refunds |
2,379 4,030 0 |
2,316 3,970 1,412 |
| Fund Raising Rent received |
0 13,470 |
0 0 |
| Miscellaneous Income | 557 | 14,533 |
| 20,436 | 22,231 | |
| Investment Income | ||
| SEC Unit Trust Pool | 38 | 39 |
| 38 | 39 | |
| Total Receipts | 20,473 | 22,270 |
| PAYMENTS | ||
| Clergy Administration |
691 691 |
305 305 |
| Church and Parsonage Diocesan Quota |
3,780 | 5,173 |
| Altar Expenses Electricity Insurance |
1,653 6,027 1,664 |
1,456 2,430 1,859 |
| Maintenance, repairsand renewals Miscellaneous |
4,418 139 |
3,565 408 |
| (Gain)/loss on Investments | (963) 16,718 |
444 15,334 |
| Total Payments | 17,409 | 15,639 |
| Excess of Receipts over payments NetProfit |
3,064 | 6,630 |
SCOTTISH EPISCOPAL CHURCH
DIOCESE OF MORAY, ROSS AND CAITHNESS
ST PAUL'S CHURCH, CROACHY, STRATHNAIRN
| Statement of Balances as at 30th June 2025 | ||
|---|---|---|
| 2025 | 2024 | |
| BankAccount Balances - Current Account | 10,704 | 8,603 |
| Investments | 20,203 30,907 |
19,240 27,843 |
NOTES ON THE ACCOUNTS
4 These accounts have been prepared on a receipts and payments basis to confirm with Regulation 9 of Charities Accounts (Scotland) Regulations 2006.
The market value of the S.E.C. investment at 30th June 2025 was £ 18,571 (2024 £17,636) The market value of the Scottish Widows Investment at 30th June 2025 was £ 1,632 (2024 £1 ,604)
3 It has been the policy of the trustees to write off the cost of new equipment in the year expended.
4 No remuneration has been paid to any trustee or person connected to them during the year.
5 Apart from direct reimbursement for payments made on behalf of the Church, no trustees received expenses during the year.
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——ae
Jeremy Kelly -
Treasurer
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