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 Inf0M￿tIon
SC023271
Pdncipal Address
Sl Columba's Episcopal Church
Victor*a Road
Brora
KW10 6QN
Chatlty Trustees
(Vostry Members) Revd Canon SirNsn Scott
Th& Most Rovefend Mark Slrany8
Louise Monaghan
Ann Taylor
Sue Greent*ank
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 Septe￿ber 2025
Structure and governance
In terms ol the Charities and Trustee Invastmenl (Scodandl Act 2005 and the charit￿s 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.
State￿￿nt of rlsk
Thc Iriislees keep urider review Ihe rna￿r risks lo which the diurth is exposed and has esLablished
procedures to miligale any risks idenlified.
Charltoble obJg¢¢ive$. aclivlU¢s and achievements
The prir>cipal aclivilias of Ihis ¢hur¢h includ¥ public worship in sacrameT)t and prayer. Christian
ethucalion, ch#rilable work and fundrai￿ng for local, national and intematy.onal needg, social
Ineolings. for groups ol all ages.
Volunteers
-rhe Iruslees gral¥ful for th8 linie freely given by volunteers. Without whom many of tho ac11vi￿.0$
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 Reflect￿n3 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 Congrogat￿r￿. 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 a￿8.

St Columba's Brora
Flnanelal r¢view
The acetsunls shfJ4Y 8 delldl over income of £4.￿9. Th¢ mjaAly ol Ills rAn be allAb￿led 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•sIr￿1ed ond avali able for ch3rit4bl8 purposes as Ihe IFusiees see fil.
Plan$ forluture periods
urow our n1156￿n 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 COns￿er 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 Charit￿5 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 prO￿r 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