# 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. **----- Start of picture text -----**
||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |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.| **----- End of picture text -----**
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 **----- Start of picture text -----**
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 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 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. **----- Start of picture text -----**
Signature Mi Mls
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## Margaret Sweeney CPA **----- Start of picture text -----**
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. **----- Start of picture text -----**
——ae
Jeremy Kelly -
Treasurer
pte Zo-|- 26
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