CHARITY REGISTRATION NUMBER.. SC023278
St Andrews Episcopal Church: Fort William
Unaudited Financial Statements
30 September 2024
R A CLEMENT ASSOCIATES CHARTERED ACCOUNTANTS
Chartered accountants
5 Argyll Square
Oban
Argyll
PA34 4AZ

St Andrews Episcopal Church.. Fort William
Financial Ststements
Year ended 30 September 2024
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements
The following pages do not fomi part of the financial statements
Detailed statement of financial adivities
19
Notes to the detailed statement of financial activities
21

St Andrews Episcopal Church: Fort William
Trustees, Annual Report
Year end6d 30 September 2024
The trustees wesenl ther report and the unaudited financial $tslemen15 ofthe charity for thé year ended
30 September 2024.
Reference and adrnlnlstratlve detaSls
Roglstered charlty name
st Andrews Episcopal Church.. Fort Wllliam
Charity rnglstration number
SC023278
Prlncipal office
Th• trust9•8
Inde￿fident examiner
Structur•. governance and management
ConstltutSon and Oblectlve$
The Trust, which is a recognised charty in Scotland. is operated under the rules ol its Trust Deed dated
4 March 2001. The management of the Trust is tho re$pon$ibility of the vestry members.
Rijk
The trustee3 have conducted their own review of the majoi risks lo bthich the charityls exposed and
$y$tems have o¥loblished to miligale those risks.
Ruerves
The policy ofthe charty 18 to retsin sufficienlfunds required to meet the ongoing Tunning c081s in re8P8¢t
of salaiies, premises costs elc. The Board is of the oplnion that the balances hekl at the year end by
the charty were pwdent Io 8n8ur& that Ihè$o eommthwnl$ ccwkl bo mot.

St Andrews Episcopal Church: Fort William
Trustees. Annual Report l¢onllnu•
Year ended 30 September 2024
Structiirgi govornance and managgm9Dt (¢Mthu•dJ
Appolntment of Trustees
E￿¢ted members 8ery8 for Ihfee years b8fore retiring 8nd are eligible for re-el8Ction after 8 Period of
one year.
The People's Warden 19 elected by the congregation during the AGM, the Secretary being in the Chair
for this election.
The R8ctorfs Ward£n is asked by th8 R8Ctor to a￿p1 appointmgnl as hi5 Warden prior lo the AGM.
The Lay Represenlalive, and the amemale Lay Represenlalive are elected each year and are eligible
re-election on an annual basis.
OWctlv•8 •nd •etlvltl8s
The ¢h8rity's policy 18 to maintain and improve the property in order to provide a wdcoming place of
worship for the wholo congregation as well as for many visitors who attend St Andrew's Churth for
$ervices or lo look around during the week. 11 is al80 U8e by locals for a qu*t lime or to light candles
for Iovgd ones.
Achlevements and perfomiance
Despite a death and change of Ihg post of Iroasurer and a vacancy in the Parish an Episcopal
v*ancy the diocese a set of annual accounts has been created, and the grounds and Shop havè bèèn
rented out to'Go Outdoors,.
Vestry Annual Report
Sadly we have to f8POrt the unexpected and sudden loss of the Rector
diecl very suddenty and unexpectedly from a previousty undiagnosed health ¢ond.,tio
unfofeseen passing, followed not many weeks later by Ihtr death of the
after a relativety short illness. has meant that cover had to be arr8nged for Sunday ¥ervice8.
ewe
ave been grateful lo clergy who have taken seNices when they could we h8ve been very,
very grateful our Eucharkstic Minister, who has tsken services foryn the
Reserved Sacrament quit¢ often ￿llen no ordained priest was available.
ho
Church Hall
The church h811 has continued lo prove popular on a regular basis with a variety ol Ioc81 groups. many
of Ihem repeal group5, who mee1 to sing or leam about nature or discuss train lines or rehearse for a
pantomime ￿rforM￿ in the Nevis Centre in Decembor.
Closure of Te8CO
The decision by Tes¢0 not to renew their rental of the Sto￿ meanl many wtsrrEs about who would
replace such a well known brand name and be able lo provide some income for Sl Andrew's Church.
We were relieved when Go Outdoors moved in though il ha5 been an expensive time for St Andrew's
with leg81 is8ues and fees to pay as well as some preparatory work then adjusting lo a reduced rent.

St Andrews Eplscopal Church: Fort William
Trustees. Annual Report {contlnu•d)
Yèar ended 30 September 2024
Flnanclal roviow
For the year to 30 September 2024 there w8s a surplus of £1,890 {2023= £38.448 defiryl). Al the y88r
and the Charity had £309,605 unrostricled funds12023.. £308,428).
Plan$ for futur• perlods
'ms for the coming year include advertising. interviewing and selecting a n8w priest, 8ecurfng and
maybe repairing the chur¢h bells, renovating the rectory and making the church waler-tight.
The Irustee¥' annual report was approved on .l..Lel.:.aA?.. and signed on behaw of Ihg board ol
trustees by.
Trustee

St Andrews Episcopal Church: Fort Willlam
Independent Examinerfs Report to the Tru8tee6 of St Andrews Eplscopal
Church: Fort Wllliam
Year •ndod 30 Soptsmber 2024
I report lo the trustees on my examination of the financial slalernents of Sl Andrews Episcopal Chvr¢h'.
Fort William ('Ihe charity? for the year ended 30 Seplembor 2024.
Respon$lbllltles and bas1¥ of report
As the Iruslees of th¢ Charity you are iesponsible for the preparation of the financial stslements in
8eKordance wlh the requirements of the Charities and Trustee Investment (Scollandl Act 2005 Ilhe
'2005 Acl'l and the Chari(ies A￿OuntS (Scollandl Regulalions 2006 (as amended). You are s8tisfied
that your charity is ncl required by charty lo bg audited and have chosen in51$ad lo have an
Independent examination.
I r8POrt in respect of my examination of the chanty'8 financial 8tstem8nls a8 carried out under secb'on
4411}Ic} of the 2005 Act. In carrying out my examinab'on I have followed th$ requirements of Regulation
11 of the Charitie5 Accounts (Scollandl Regulations 2006 (a$ amended).
Independent examlner's slatement
Since the charity has prepared ts accounts on an accruals basis your examiner musl be 8 member of
8 booy listed in Regulation 11121 of the Charitie$ Accounts (Scollandl Regulation5 2006 las amended).
l ¢an oonfinn Ih811 am qualified lo undertake the examination because l am a rfjgistered member of
ICAS which is one of the listed bodies.
I have ct)mpleted my examination. I confimi that no matters have come lo my altenllon glwng me ¢au8
to believe that in any material respect..
8ccounling record¥ were not kept as required by se¢tion 4411llal of the 2005 Atl and
Regulation 4 of the Charit￿$ Accounts Iscotlandl Regulations 20Cé las amended). or
the financial stalemenls do not accord with Ih05o records.. or
th• fina￿181 statements do not Ggmpty with the xcounling requirements of ReguLglion 8 of
the Charities Accounts (Scotland) R8gulal￿n8 20C6 la8 amended).
I h8ve no concems and have come aGross no other matters in connectKJn with the examination to whlch
8ttenliDn Should bo drawn in this report In order lo enable a proper understanding of the 8¢counts lo be
reac
?Iqlz

St Andrews Episcopal Church: Fort William
Statement of Financlal Actlvltles
Year ended 30 September 2024
2024
Reslricled Designated
funds
funds Totsl funds Totsl fund$
2023
Unreslricled
funds
Income and Endowments
Donations and legacies
Other trading activities
Investment income
other income
12.074
12.074
3,660
82.694
66,159
50.813
153.000
978
51.826
153,000
Total Incom8
215,887
35
978
216,900
157,157
ExpendFture
Expenditure on
charitable activities
215,010
215.010
118.709
Total expendlture
215.010
215,010
718,709
Nel Income and net
movement In funds
877
35
978
1.890
38,448
Re¢onclllatlon of funds
Total fvnds b¥ought fomard
Total tunds carried forw8rd
308.428
2,579
67,551
378,558
340,110
309,305
2,614
68.529
380,448
378,558
The ststemenl of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Th• not•¥ on pa99¥ 7 to 17 forni part of th•88 Ilnan¢lal #tstem•nts.

St Andrews Eplscopal Church: Fort William
ststement of Flnancial Poslllon
30 September 2024
2024
2023
Flxod I￿*￿
Tangible fixed assets
InveslmentB
14
16
128,442
67,266
133.054
67.286
195,708
200,320
Current asjets
Debtors
C8sh at bank and in hand
16
1.424
193,920
1,424
179,414
195,344
180,838
Croditors.. amounts falling du• Tbvithin one year
Trade ciedrtors
Accruals and deferred income
2,600
2,600
10,604
2.600
Net curr¥nt assets
184.740
178.238
Total a$$ets Igss current Ilabllltles
380.448
378,558
Not aSSgt¥
380,448
378,558
Funds ofthe charlty
Design8led funds
Reslriclecl funds
Unreslficled funds
68,529
2.614
309.305
87,551
2,579
308,428
378.558
Totsl Charfty lund8
19
380.448
Inancial statements We￿ approved by the board of tru$lee5 and aulhorised for issue on
.2*L%4n¢J arg signed on behalf of the board by..
Tw$tee
Thg noto8 on pag96 7 to 17 forni part of th•9• finan¢lal •tAtom•nts.

St Andrews Episcopal Church: Fort William
Notes to the Flnanclal Ststements
Year ended 30 September 2024
General Informatlon
The charty is a public benefit entty and a regk81ered chariiy in Scotland and is unincorporated.
The address of the principal office i
Statement of compllance
These finèn¢i81 stst8menls have been prepared in compliance with FRS 102, The Financial
Reporting Standard applicabb in the UK and the Republie of Ireland., the Statement of
Recommended Practice applicable lo charities preparing their accounts in aLxord8nce with the
Financial Reporting Standard 8ppIic8ble in the UK and Republic of Ireland IFRS 1021 (Charities
SORP IFRS 10211 and the Charities and Trustee Investment (Scolland} Act 2005 end the Charity
Accounts (Scollandl Regulations 2006188 amend8dl.
A¢¢ounUng pollcl08
Basls of preparation
The financial statements have beer* prepared on the historical cost basis, as modified by the
r•vslu8lion of certain financial 88se18 and li8biif(le$ and investment properties measured al fsir
value through income or expenditure.
The fin8ncial ststements a￿ p￿Pared in sterling, which 15 the functional currency of the enlty.
Golng concern
There are no material Uncertaint￿ about the charity's ability to continue.
Dlsc105ure gx&mptlon$
The entity satisfies the criterFa of beiThJ a qualifying entty as defined in FRS 102. As such,
advantage has been taken of the following disclosure exemplions available under paragraph 1.12
ofFRS 102..
la} No cash flow statement has been presented for the company.
Ibl Oisclosures in respect of financial instruments have not been presented.
Judgements and key Sources ol ostlmatlon uncertalnty
The preparation of the financial slalemenls Tequires mana9emenl lo make judgements, eslimales
and assumptions that affect the 8mounls reported. These eslimales and judgements are
conlinualty reviewed and are based on experience and other factors, including expeclalions of
future events that 8re believed lo b8 reasonable undef Ihe circumstsncès.

St Andrews Episcopal Church: Fort William
Notes to the Flnancial Statements (conunuédj
Year ended 30 September 2024
Accountlny pollcles fcontthu•dJ
Fund accounting
Unreslricled funds are available for use at the discretion of the trustees lo further any of the
charity5 purposes.
Designated funds are unre8tited funds earmarked by the Iruslees for particular future project or
commitment.
Restricted funds are subjected lo restrictions on their oxpendilure declared by the donor or through
tho terms of an appeal, and fall into one of hvo sub-classes.. reslricled income funds or Designated
funds.
Income
All income is included in the statement of financial activities when entitlement ha5 passed lo the
charity, il is probable that the economic benefits ass¢xiated with the transaction will flow lo the
charity and the amount can be reliably m¢a$ured. The following specific policies are applied lo
particular categories of income..
incorne from don*ions oi grants is recognised when there is evidence Of enlillemenl lo the
gift. receipt is probable and ils amount can be measured reliably.
legacy income is recognised when receipt 1$ probable and enlrtlement is established.
income from donated goods is measure(l al the fair value ofthe goods unless this is impradical
to measure reliably, in which case the value is derNed from the cost to the donor or the
eslimaled resale value. Donated facilities and services are recognised in the accounts when
received if the value can be reliably measured. No amounts are included for the contribution
of general volunteers.
income from contracts for Ihe suppty ol services is reco9nised with the delivery of the
contracted service. This is classified as unreslricled funds unless there is a contractual
requirement for il to be spent on a part￿ular purpose and relumed if unspent, in which case it
may be regarded as restrided.
Expendituro
Expenditure is recognised on an acoruals basis as a liability is incurred. Expenditure includes any
VATwhich cannot be fully recgvered, and is classrfied under headings of the statement of financial
activities lo which il relates,.
gxpendilure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities, and the sale ol donated gwds.
expenditure on charitable activities includes 811 costs incurred by a charity in undertaking
activities that further ils charitable aims for the benefrt of ils beneficiaries, including those
support costs and costs ielating lo the governance of the charity apportioned to charitable
aclivilies.
other expendi(ure includes all expenditure that is neither related lo raising funds for the charity
noi part of ils expendf(ure on charitable aclivrties.

St Andrews Episcopal Church: Fort William
Notes to the Flnancial Statements (conll*Jts•rfJ
Year ended 30 September 2024
Accountlng pollcles (conlh¥u•d)
Expendlture {conllnu8d)
All costs are allocated to expenditure categories refiecting the use of the resource. Direct costs
attributable lo a single adivity are allocated directly to that aclivily. Shared costs are apportioned
between the activities they contribute to on a reasonable, jLbslifBble and consistent basis.
Tanglble assets
Tangible assets are In(fially recorded al cost, and subsequently slated atcosl less any accumulated
depreciation and impairment losses. Any tangible assets carried al revalued amounts are recorded
01 the fair value al the dale of revaluation les8 any subsequent accumulated depreci8l¢on and
subsequent accumulated impairment losses.
An InC￿8$e in the carrying amount of an asset as a resuft of a revaluation. is recognised in other
recognised gain5 and losses, unless il reverses a charge for impairmenl that has previously been
recognisèd as expenditure within the statement of financial aclivilies. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gain5 and los$¢s.
except lo wh￿h it offsets any previous revaluallon gain, in which ¢85e the loss is shown within
other wognised gains and losses on the $lalemenl of financial acltvities.
Dgpreclatlon
Depreciation is calculated so as lo write off the cost or valuation of an asset. less ils residual value,
over the useful economic lrfe of that asset as foll¢￿5..
Freehold property
Fixtures and fittings
Land and buildings - Straight line over fifty years
Fixtures, fittings and equipment- 100h slraighl line
Inva$lments
Investments held 2$ fixed assets are valued 81 c051 at the balance sheet date, although this is not
slridly in accordance with the requirements of the SORP. However, the maikel value of the
investments is shown in nolo 14.
Investments In associates
Investments in associates accounted for in accordance with the cost model are recorded at cost
les8 any accumulated imp8imenl105ses.
Investments in associates accounted for in accordance with the fair value model are inrtially
recorded at the transaction price. Al each reporting dale, the investments are measured al f8ir
value, with changes in fair value taken through income or expenditure. Where il is impracticable to
measure fair value reliably wilhoul undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income wilhoirt
regard to whether the distributions are from accumulated profrts of the associate arising before or
after the dale of acquisition.
Investments in Jolnt venturgs
Investments in jointly controlled entities accounted for in accordance with the cost model are
recorded at cost less any a￿UmUlated impaiment losses.

St Andrews Episcopal Church: Fort William
Notes to the Financial Statements itonUnu•dJ
Year ended 30 September 2024
Accountlng pollcles
Investments In lolnt ventur•s (contlnu•dl
Investments in jointly controlled entities accounted for in accordance with the fair value model are
initially recorded at the transaction price, Al each reporting date, the investments are measured al
fair value, wf(h changes in fairvaluetaken through income or expenditure. Where it is impracticable
lo measure fair value reliably without undue cost or effort. the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as incorne wthout
regaTd lo whether the distribution8 are from accumulated profits of the joint venture arising before
or after the date of acquisilwjn.
Impalrnient of fixed 88SOt8
A review for indicators of Impalm￿nI is carried out 81 each reporting date, with the recoverable
amoLtnl being eslimaled where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairmen15 are also reviewed for
pgssible reversal al each reporting dale.
For the purposes of impaimenl leslirig. when it is not possible lo estimate the lecoverable amount
of an individual asset, an eslirnale is made of the recoverable amount of the cash-generaling unil
lo which the asset belongs. The cash%eneraling unil is the smallest identifiable group of assets
that includes the asset and generate$ ¢a$h inftows that largely independent of the cash inflows
from other assets or groups of assets.
For impaimient testing of goooknill, the goodwill acquired in a business combination is. from the
acquisrtion dale, allocated to each of the cash-generaling units that are expected lo benefit from
the synergies of the combination. irrespective of whether other assets or liabilities of the charity
are assigned to those unf(s.
Flnanclal Instruments
A financial asset or a financial liability is recognised onty when the charty becomes a party lo the
contractual provisions of the inslrumenl.
Bas￿ financi81 instruments are initially recognised al the amount Teceivable or payable including
any related transaction w$t5.
Current assets and current liabilities are subsequently measured al the cash orolher consideration
expected to be paid or received and not discounted.
Debt instruments are subsequently measured al amortised cost.
Where investments in shares are publicly traded or their fair value can othe￿1$e be measured
reliably, the investment is subsequently measured al fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured al
osl less impairment.
Other financial instruments, including derivatives, are initially recognlsed al falr value. unless
payment for 8n asset is deferred beyond normal business lems or financed al a rale of interest
that is not a market rate, in which case the asset is measured al the present value of the future
payments discounted al a market rale of interest for a similar debt inslrumenl.
10

St Andrews Episcopal Church: Fort Wllliam
Notes to the Financlal Statements iconthiued)
Year ended 30 September 2024
Accounting poll¢los (conlh¥uedJ
Flnanclal Instruments {¢otttlnt
Other financial instruments are subsequently measLtred al fair value, with any changes recognised
in the slalemenl of fir*ancial activities, with the ex¢eplion of hedging instruments in a designated
hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting dale. If there is objective evidence of impaimenl. an
impairment los$ is recognised under the appropriate heading in the statement of financial activrties
in which the initial gain was recognised.
For all equty instruments regardles$ of significance, and other finanoal assets that are individually
significant, these are assessed individually for impairment. Other financial assets are either
assessed individually or grouped on the basis of similar Cfedf( risk characteristi￿.
Any reversals of impairment are recognised immediately, lo the extent th* the ¥eVe￿al does not
result in 8 carrying amount of the financi818ssel that exceeds what the carrying amount would
have been had the impairment not previously been rewgnised.
Dgflned contrlbutlon plans
The pension costs charged in the financial statements represent the contribution payable by the
charrty during the year.
Donatlons andlogacles
Vnrestrithd Total Funds Unrèstricted Total Funds
Funds
2024
Funds
2023
Donations
General Collection8
Free Will Offerings
Lent Appeal
838
3,694
112
838
3.694
112
9,961
9.gS1
Legacles
Legacies
2.113
2.113
12.074
12,074
Othor tradlng actlvltie$
Unrestricted Total Funds Unreslricled Total Funds
Funtjs
2024
Funds
2023
Stipend support
Contribution lo expenses FWIKilm811ie
2.100
1.560
2,100
1,560
3,660
3,880

St Andrews Episcopal Church: Fort William
Notes to the Flnancial Statements
Year ended 30 September 2024
Investment Income
Unrostricted
Funds
Restricted Designated Totsl Fund$
Funds
Funds
2024
Income Irom UK properties
Income from listed investments
Bank interest receivable
42,726
7,415
672
42,726
7,415
1,685
35
978
50.813
35
978
51.826
Unieslricled
Funds
Reslricled Designated Total Funds
Funds
Funds
2023
Income from UK properties
Income from listed investments
Bank interest receivable
71,495
9,936
71,495
9,936
1.263
13
1,250
81.431
13
1.250
82,694
other Income
Unreslricled Total Funds Unrestricted T¢knl Funds
Funds
2024
Funds
2023
Gain on disposal of programme
related investments
Dilapidation contribution
66,159
66,159
153,000
153.000
153,000
153,000
66.159
66,159
Expendlture on charttable actlvltles by fund type
Unreslricled Totsl Funds Unrestritled Total Funds
Funds
2024
Funds
2023
Clergy & Church
Rectory
Church Hall
Provincial & Diocesan Quota
Propety
Support costs
31.804
2.762
3.877
32.791
141.376
2,400
31,804
2,762
3,877
32,791
141,376
2,400
69,809
1,807
3,209
31,888
9,424
2.572
69.809
1.807
3,209
31,888
9,424
2,572
215,010
215,010
118,709
118,709
12

St Andrews Episcopal Church: Fort William
Notes to the Financial Statements (conllnu•dJ
Year ended 30 September 2024
Expendlturè on charltablè activities by actlvity type
Activities
undertaken
direct
Support Totsl fvnd$
costs
2024
Total fund
2023
Clergy & Church
Rectory
Church Hall
Provincial & Diocesan Quots
Propety
Governance costs
31,804
2.762
3.877
32,791
141,376
31,804
2,762
3.877
32.791
141.376
2.400
69,809
1,807
3,209
31,888
9,424
2,572
2.400
212,610
2,400
215,010
118.709
10. Net Income
Nel income is stated after chargingllcrediling}'.
2024
2023
Depreciation of tangible fixed assets
4,612
4.612
11. Indepondent examlnatlon fg0S
2024
2023
Fees payable lo the independent examiner for..
Independent examination of the financial statements
2.400
2.322
12. Staff costs
Thg lolal staff costs and employee benefi(s for the reporting period are analysed as follows..
2024
2023
Wages and salaries
Social security costs
Employer contributions lo pension plans
19,500
1,873
6,188
27.561
The 8verage head count of employee¥ during the year was Nil12023.' 11.
No employee recelved employee benefts of more than £60,000 duiing the year12023'. Nill.
13. TT￿tte remuneratlon and exp8n$8S
No Iruslee received any remuneration, benefits in kind or reimbursement of expenses during the
year in respect of their rote a$ a trustee.
13

St Andrews Episcopal Church: Fort William
Notes to the Financial Statements (conthpu8d)
Year ended 30 September 2024
14. Tanglble flxed assets
Freehold Fixtures and
propety
fittings
Total
Cost
At 1 Oct 2023 and 30 Sep 2024
Depreciation
At 1 Oct 2023
Charge for the year
At 30 Sep 2024
Carrylng amount
At 30 Sep 2024
AI 30 Sep 2023
176,120
10.900
187,020
45,786
3,522
8,180
1,090
53.966
4,612
49,308
9.270
58,578
126,812
1,630
2,720
128,442
130.334
133.054
16. Investment5
Llsted
Snvgstmgnts
Cost or valuation
At 1 Oct 2023 and 30 Sgp 2024
Impalmient
Al 1 Oct 2023 and 30 Sep 2024
Carrylng amount
At 30 Sep 2024
At 30 Sep 2023
67,266
67,266
67,266
l investments sh¢)wn above are held at Valuation.
Flnanclal assèts held at falr value
14

St Andrews Episcopal Church: Fort William
Notes to the Flnancial Statements (conthuod)
Year ended 30 September 2024
15. Investmonts (conllnu
Historical cost as 8130 September 2023
67,266
All fixed asset investments are held wfthin the United Kingdom.
Invostments hold •$ at 30 September 2023
Ineome
Ineome
Market Generated Generalod
Value
2023
2022
Unit$
Cost
SEC Unrt Trust
SEC Unil Trust
SEC Unil Trust
SEC Unil Trust
6,715
698
1,100
10
63,874
2,341
1,000
177,761
18,478
29,119
285
8,481
562
885
7,055
478
753
8,523
336,329
225,623
9,936
8.293
Market Value at 30
September 2022
disposal at market value
Loss in value in the year
303,947
134,0911
144,233)
225.623
16. Dobloys
2024
2023
Prepayments and a￿rU¢d income
1.424
1,424
17. Other credltors Includlng taxatlon and soclal socurlty falllng
due wlthln on• year
2024
2023
18. Penslons and other post retlrarnont bgn•flts
Defined contrlbullon plans
The amount recognised in income or expenditure a8 an expense in relation to defined contribution
plans was £Nil12023.' £6,188).
15

St Andrews Episcopal Church: Fort William
Notes to the Flnanclal Statements (conllnu•dJ
Year ended 30 September 2024
19. Analysis of charitable funds
Unrestrlcted funds
Al
1 Oct 2023
At
Transfers 30 Sep 2024
Incomo Expendbture
General lunds
308.428
215,887
1215,010)
309.305
At
1 Ocl 2022
At
Transfers 30 Sep 2023
Income Expenditure
General funds
271,243
155,894
1118.709)
308,428
Restiicted funds
Al
1 Od 2023
At
Transfers 30 Sep 2024
Inwme Expenditure
Henderson Fund
2,579
35
2,614
Al
1 Oct 2022
Al
Transfers 30 Sep 2023
Income Expenditure
Henderson Fund
2,566
13
2,579
Designated funds
At
1 Oct 2023
At
Transfer3 30 Sep 2024
Incomg Expenditure
Fabric l Organ Fund
Church Roof Funtj
Church Hall l Repair
Fund
39,882
24,217
978
40.860
24,217
3,452
67,551
3,452
68,529
978
Al
1 Oct 2022
At
Transfers 30 Sep 2023
Income Expenditure
Fabric l Organ Fund
Church R¢)of Fund
Church Hall l Repair
Fund
39,852
24.217
201
1171)
39,882
24,217
2.232
1,049
171
3.452
66,301
1,250
67.551
16

st Andrews Episcopal Church: Fort William
Notes to the Financial Statements (¢ortVtty*dJ
Year ended 30 September 2024
20. Analysis of net assets between funds
Unrestricted
Funds
Restricted Oesign?led Total Funds
Funds
Funds
2024
Tangible fixe(l assets
Investments
Current assets
Creditors less than 1 year
Net assets
128.442
67.266
124.201
110,6041
309,305
128,442
67,266
195.344
110,6041
380,448
2,614
68,529
2,614
68,529
Unrestricted
Funds
Reslrided Designated Total Funds
Funds
Funds
2023
Tangible fixed assets
Investments
Current assets
Creditors lesg than 1 year
Net a$$o1s
133.054
67,286
110,708
12,6001
308,428
133,054
67,266
180,838
12,600}
378,558
2,579
67,551
2,579
67,551
17

St Andrews Episcopal Church: Fort Wllllam
Management Information
Year ended 30 September 2024
The following pages do not forni part of the flnanclal statements.
18

St Andrews Episcopal Church: Fort William
Detailed Statement of Flnanclal Actlvltles
Year ended 30 September 2024
2024
2023
Income and Endowments
Donatlons and legacles
General Collections
Free Will Offering$
Lent Appeal
L8gacies
838
3.894
112
9,981
2.113
12,074
4,644
Othgr tradlng a¢tlvitl•s
Stipend support
Contribution lo expenses Fwmilmallie
2,100
1,560
3,660
Investment Income
Income from UK properties
Income from listed investments
Bank interest receivable
42,726
7,415
1,685
71,495
9,936
1,263
51,826
82,694
Other income
Gain on disposal of programme related inveslmenls
Dilapidation contribution
66,159
153.000
153.O¢XI
66,159
Total Income
216,900
157,157
19

St Andrews Eplscopal Church: Fort William
Detailed Statement of Financlal Actlvltles
Year ended 30 September 2024
2D24
2023
Expendlture
Expenditure on charitable actlvltleg
Wages and Salaries
Employerfs NIC
Pension costs
Roles and water
'ghl and heal
Repairs and maintenance
Insurance
other es18blishmenl
Other motorftravel costs
Legal and professional fees
Tèlephone
Olhef office costs
Depreciation
Provincial & Diocesan Quota
Church - Tower work
Attar expense5
Organ expenses
119,500)
11,873}
16,1881
13.8641
111.5631
14.9041
113,1201
{1,5401
{751
114.707}
16451
11.4751
14,6121
{31,8881
{2501
(2,3701
(135}
1118,7091
15,8601
{10,4981
(97,454)
19,8731
11,440)
{1,389}
146,816}
17261
11,2891
14,6121
(32,791)
12,127)
1135)
1215,010}
Total expendlture
1215,0101
{118,7091
Net Income
1,890
38,448
20

St Andrews Episcopal Church: Fort William
Notes to the Detslled Statement of Financlal Actlvlties
Year ended 30 September 2024
2024
2023
Expgndlturn on charltabl• actlvltlgs
Cleryy & Church
Actlvlt195 undertaken dlrectly
Clergy- wages & salaries
Clergy- employerfs NIC
Clergy- pension costs
Church - rates & water
Church - light & heal
Church - repairs & maintenance
Church - insurance
Church - ground maintenance
Church - motor & travel expenses
Church - bookkeeping & payroll
Clergy & Church - telephone
Clergy & Church - office expenses
Church - dep￿ciall0n
Church - altar expenses
Church - organ expenses
119.5001
11,8731
16.1681
19661
19.6191
14,7301
18,5561
11,5401
1751
{7,5251
16451
11,4751
{4,6121
12,3701
11351
169.8091
11.4101
18,3091
12.6631
17.704)
11.440)
11.389)
{726}
11.289)
14.612)
12,127}
{135}
{31,8041
Ro¢tory
Adivitles undertak8n directy
Rectory- Council lax
Rectory
repairs & maintenance
12,7621
11,633}
11741
11,8071
12,7621
Church Hall
A¢tlvltle$ undertaken directy
Church Hall- rates & water
Church Hall- light & heal
11,688)
12,1891
13,8771
(1,2651
{1,9441
{3,2091
Provlnclal & Dlocgsan Quota
Actlvltles undertaken direcdy
Provincial and Diocesan Quots
132,791)
131,8881
Property
21

St Andrews Episcopal Church: Fort William
Notes to the Detailed Statement of Financlal Activities (¢onithu8dJ
Year ended 30 September 2024
2024
2023
Actlvftles und9rtaken dlrecuy
Repairs & maintenance
Insurance
Legal and professional fees
194,791}
12,169)
{44,416}
{141,3761
{4,5641
{4,8601
{9,4241
Govemance costs
Accounts & independent examination
Investment administration fee
12,4001
{2,3221
2501
12,4001
{2,5721
Expendlture on charltable actlvStie¥
1215,0101 1118,7091
22