SC023271 St Columba's Episcopal Church Brora In¢x)rporaling the con9regations al Si Cdumba's, Brorn. St Maelrubha's, Lairg Accounts for the year to 30th September 2025
St Columba's Brora Referenee and Administrative Inf0MtIon SC023271 Pdncipal Address Sl Columba's Episcopal Church Victora Road Brora KW10 6QN Chatlty Trustees (Vostry Members) Revd Canon SirNsn Scott Th& Most Rovefend Mark Slrany8 Louise Monaghan Ann Taylor Sue Greentank Priesl in Charge Appoin 01.01.25 Treasurer Ind•p•ndenl Examin¢r R F Lander Cathkin Nelson Road Foffes IV36 1DR Bankers Virgin Money Baiik ol Scotland
St Columba's Brora Annual Report of the Congregation Trust•ès The Trustees present their annual report logelher wilh the financial statements foT the year ended 30th Septeber 2025 Structure and governance In terms ol the Charities and Trustee Invastmenl (Scodandl Act 2005 and the charits Accounls Iscotlaridl Regulations 2006. Ihe Trustees resx)rt as follows. 1. Sl Columba's Brora is a re9iSlere(J Scollish Charity ISC0232711 2. It is a member of the Diocese of Moray. Ross and Cailhness oflhe Scottish Episcopal Church and 15 in full cnmmunlon with the Anglican Church 3. The suwrior aulhority is the Bishop ol Moray. Ross and Caithness. 4. All of ils affairs are governe(5 by the members ol ihe congregation. with named persons having particular duties and responsibilitses. Appointment ol Trusiws from the Congregaiion M¢3mber5 01 If>e con9reg¢Jlion are elected or appoinled by the Annual Genoral Meeting established by cDnbtilJi lion and under C%inon Law of the Scoltlsh Episwpal Church. There is no formal Inolu¢lion programin8 bul ongoing guidance is given lu ensure ti Ustee members are familiar witn the Church s valu8s, aims and responsbiljties as Ihe designated truslees of Ihe tharity. Administr•tiv• structurn 11 ts the duly of the trustees lo mandge Ihe temp)ral affairs of Ihe congreg%ltion wilh responsibilily to kevp labric and property ol the church and other buildings in go(Ml workinq ordor and lo look aflftr th8 linaiicos ol thfj church. Statent of rlsk Thc Iriislees keep urider review Ihe rnar risks lo which the diurth is exposed and has esLablished procedures to miligale any risks idenlified. Charltoble obJg¢¢ive$. aclivlU¢s and achievements The prir>cipal aclivilias of Ihis ¢hur¢h includ¥ public worship in sacrameT)t and prayer. Christian ethucalion, ch#rilable work and fundraing for local, national and intematy.onal needg, social Ineolings. for groups ol all ages. Volunteers -rhe Iruslees gral¥ful for th8 linie freely given by volunteers. Without whom many of tho ac11vi.0$ would be unable lo operate. Achffevements ond perfornmneé In this year the vestry have been pleased to welcome Rev Canon Simon Scott as priest in charge. It has boon good to have been able Ic continue lo offer Iwo worshtp service each rrK)nlh - the fifst beinq a Service of Heoliiig and the second a Eucharisl As woll as Ih8se sep¢ices. other'special, service8 hav& also boen offered such as Reflectn3 w Good Friday and on the Feast ol the Annuncidlit)n. li has been partcular1y ple55ing to welcome a considerable number ul visitors 10 Iwo concerts 8Th1 an ail exhibition dunng Ihe Season of Creaiion. W¥b $lte A weh site is kept up-to date i¥ith regular posts and news ol events. service times ai)d other information. OLir we8kly mailing of seim.ons io all our Congrogatr. hy wetrj-slte posting. email and post startèd during (he pandemic have tsJ1fip,ued, this being an a very import3nt a5 Patl of our comrDunicalion wth a s¢atteTed congregalKJn sorrE of ivlK>m are pot able to gel to church very Irequenlty and eoniinues lo help us lo allracl visilors tr) the a8.
St Columba's Brora Flnanelal r¢view The acetsunls shfJ4Y 8 delldl over income of £4.9. Th¢ mjaAly ol Ills rAn be allAbled lo jolier MY>rks a1161 a floo4 the purthasg of a piano. Ignonw the £IOK le9aty in th6 prgvious year the iiicome ramairied prèuy stafjc. Reserve$ Tl)e lundj held are unr•sIr1ed ond avali able for ch3rit4bl8 purposes as Ihe IFusiees see fil. Plan$ forluture periods urow our n1156n w£rk in Ilw Communiiy a)d sprBad Ihe gOC nw% io th08& that conia iwlhin Ihe Ils of our lilyo church. Siat•fflent olr•sponsibllltt•s of trustee$ The Irust8•S rnU81 oiepare financ481 Stat¢nts whith give surriLYeni detsA 10 ¢npi4e en appreciation of the ir•nsactKJns ol thè Church durino Ihe finap.elol year. The trug'.e¢s are r?SForis.'tyle IDr ke6ping proper accounting r?rdS which, ¢)n request, musl r9fi8¢f thè cvrrtnl fiA8ncI81 poslllon of th• church al Ih81 Ilme. This mLtsi tts ensure fftAi l>e fnaioal $i¥teTenis con)ply [ttt iha Charil;8s 8n T-iJsl¢o Inve8imanl (Scollandl Act 2005 and the Charilies Ac¢ounl$ ISGolandl Reoul•tions 2006. They are s0 responsible lor sofcguardin9 thè 8ss¢ls ol thè church #nd mull lake rea80rtabl? slep9 lor Ihe prevention Bnd l or detectic ol frèud and irwulwlies. On h•ll of th• trustÉ•s The Revorend Cgnon Simn Scoit Dalo.. 09.06.26
St Columba's Brora Independant Examlnorfs Report I report on the a¢¢ounls of the ¢h8rity for the year ended 30 September 2025 which a sel out on the following pagets. R¢spectiv• ro$ponsibilhl•s of Vestry Members and examiner The charitls irustees are responsib for the prgparaiion ol the aeeounls in 8¢widaiiGe with the terms ul the Charilies and Trustee Inveslment Iscoiiandl Acl 2005121he 2005 Act") and I Charilfe5 Accounis IScotlan(Jl ReguL3lions 2006 las amei)deil) I"ihe 2006 Regulalions'i. The charity Irvslees COnser the audil regulation of Regulation 1011lldl o( Ihe 2006 Regulations do8s not apply_ 11 is my responsibility lo examine the accounts as required under section144)11 yg of Ihe 2005 Acl ar)d to slate whether particular matters have come to my attention. Basis of Indep8ndent examinfjr's statement My examination is carricd oul in accordar.ce wilh Regulation 11 of Ihe Charit5 Accounts Iscollandl Regulations 2006, An 6yaminalion IncSudes a review of iho accountin9 records kepl by the charity and a c.'omparison ol the accounts presented wilh those records. 11 also includes consideration of any unusual Items or disdosures in the accounts. and seeks expkinalions from the trustees concerning such matleis. Th.0 proceclures undertaken do not provmje all Ihe evidence thai would be required in an audll, and consequenity I do rx)t express an audit opinK)n on th8 view given by the accounts. Indepèndènt examlnerf¥ statement Iii the course of rTly examinab'on. no m81ter has come lo my allenlK)n other than disclosed be*)w I, which gives me reasonable cause lo believe that in any maleTfdl respect Ihe requirements.. . lo keep accounlin9 re¢ords in aGcordance with Sactty)n 44{11 lal of the 2005 Acl and Regulatioii 4 01 the 2006 Accounts Regulalions, aiKI 10 propdre accounts which 8ccord wth Ihe a¢¢ounbng records and CKJM wilh R&gulaiioii 9 01 ihe 2IYJ8 Accounts Rogulalions have not boen niol. or 2. to which, in my opinion, attenth should be drawn in order to gnable a prOr unaerslgynding ol the accounts lo be reached. R F L8nder Chartered Aceounlanl Forres Dalo.. 12th Juna 2026
St Columba's Brora Recei ts&Pa ments Account for the Year Ended 30th Se tember 2025 2025 2024 Receipts Note Donations Investment Income 5,139 1,238 15,174 1,088 16 262 Payment¥ Payrnenls for Charitable Aclivib'gs ChurLh Expensos Propety Expernses 7.482 3,853 11.335 5.971 3.064 Deficivstsrplus for year
St Columba's Brora Statement of Balances as at 30th Se tember 2025 2025 2024 Cash al bank and in hand Balance al beginning of year Surplu&deficit for year Balance at en¢J of yoar 48,620 4,959 43.661 41.394 7.226 48.620 Bank of Scotland Cash Virgin Money 21.0 23.622 45 24.954 48.620 22 571 43,661 Investrnents Unll Trust Pool Market value 30.09 24 Unicalised gairnlloss in wnod Market value 30.09.25 38.132 33,090 5.042 38.132 41.642 Approvod on bahalf ol the TNst&es Louise Monayhan Treasurer Date..
St Columba's Brora Notes to the accounts for the yèar to 30th September 2025 Fund$ The general fund 15 held io support the work ol the thurch. There are no restricted funds al present 2025 Tolal 2024 Congregational & Voluntary Incom• General collections & free will ollerin9S Gift aid lax recovery Oonalions 5.139 4.869 10.305 15,174 5,139 Investment Incom• Ui)il Trust Distribution 1,238 1,238 1.08 1,Ot18 Church Expenses Worship Maloria15 Professional Fe¢s Dlocesan Quota Sundri8s 55 $45 4.164 168 7,482 50 5.767 5.971 Property Exp•nso9 Insurai)ce Use tsl Premises Repair5 Heal and Lighl 796 900 1.933 223 3.853 778 90D 926 460 3.064 Investment$ Unreslricled funds Income 2025 2025 2024 2024 UTP Units Unit pnce Market al year ei Movemenl in markel value 1.250 1.250 £ 33.31 £ 30.51 41.642 38.132 3,510 5,042 1.238 1,088 Statemoni of Funds 2025 2024 Funds value at 30.09 24 Income - voluntary investment Capital appreciationldepreciab.on in uni15 Expenditure Fund value at 30.09.25 86.752 i,139 1,238 3.510 11.335 85.303 74.484 15.174 1.088 5,042 9,035 86.752 Bank Investmenls 43.661 41.$42 85,303 48.620 38.132 86.752