REGISTERED CHARITY NUMBER: SC043697 Report of ih¢ Trn5tees and Flnantil Stgtements for ihe Yer Endtd 31 January ID25 for Chr151ian Outreach Cenlre- Thurs0 ISCIO) {known as Higbl4nd Chrislian Chur¢hl Reid & Fraser Chartered Accouniants IS Princes Street Thurso Caithness KW14 7BQ
Christian Outreach Centre Thur (SCIO) Contents (bf the Fin8llCi81 Stgtement$ for the Yer Ended 31 JDu#ry 2025 Page Report of the Trusttts I to2 Independ1 Examinees Report Statemeni of Receipts & Paymenis Sta¢emeni of Balantts Notes to the Financial Stsi¢m¢nts
Chrl¥tl#n Outrearh certt- Thur50 ISCIO) Report of the Trustee5 r•r the Year Ended 31 January 2025 The Itustees present their re with the fmancial statanents of ihe charity f the yr ended 31 January 2025. The trustees have adopied (he provisions of the Statemeni of Recon]rnended Pt*iice (SORPI AccouniiThg and Rep¢ffiing by Charities. issued in March 2005. REFERENCE AND ADi¥IJNtSTRATIVE DETAILS Name charity is known aj: Highldnd Christian Church Regi$t¢r¢d Cb8rity numb¢r SC043697 Prlnel 91 gdrtre - Resigned 7 fcbruary 2024 . Resigned 7 Fcbruary 2024 - AprM)iThted 22 SepteTnbeT 2025 Jeijiltni exaniiner Chartcrcd A¢<ounthnis 15 Princes Stre Thursn Caiihn&8S KW14 7BQ STRUCTURE GOVERNANCE AND MANAGEMENT CoveTnin8 doeunbent The charity is conlrolled by its eon%tilulit)n and 15 a Scottish Ch8rit8ble Incorporated Organisaiion. R¥rrultm¢n¢ and #ppvlntmcn¢ vfn¢w tru5t¥e5 Trusle&% are aronintcd in accordancc with the Icrms of the Constituticm. Application ftjr tsustr£ship must be made in writing lo th¢ Board llnd cach application will be cortsidcred al a subsequent Board tneeting. Th¢ rninimum nurnber of Trust¢es is thr¢e and the maximum is s¢¥¢n. Al each AGM •ll orth¢ Trustees must [cl¢ but then may be re-elected. Risk man#gemtnt The Erusiees hav¢ a duty to id¢TJtify and r1¢ the risks iowhich the chaiity is exposed and io ensure ap[Opriate contro15 aic in place to provide reasonable assurance aBainsi fTaud and error. 0EcTIN,FS AND ACTIVITIFS Objectives and xims The ObJ(li.e5 of the Trust are the advancement of religion- the preveniion or rcli¢f fr(xn povcrty: the reliefof those in need b). rcason of8g¢. ill-health. disability, finon¢ial hardship or other di5advantsge- and the PTOViSi(n or organisation of ttcrcatitsnal facilities with ¢he obj¢¢i of improving th¢ c(NMlitions of lifc of the per50n5 for whom the fa¢iliti¢s or actLVltie5 c intended. Page I
Chrlstlan Outreaeh Cenire- Thurw {SCIO) Report of the TrnJtee5 lor th¢ Y¢kr Ended 31 Janu•ry 2025 ACHIEVEIENT AND PERFORMANCE Charitable ¢tivities The past year wa5 an active and meaningfvl one for Highland Christian Church. Regular Sundsy setiices, Inid-week gatherings. and online worship continued to provide stability a1 SPiTltual nourishrneni for the etsngregaiion. Our community hub prOatMe remained a vital pan of ¢hurch life. offering hy8iclle aid io those 8ffected by the cost of living crisis and extending suppoft 10 pcople experiencing homelessness in (he region. The church buildiDg als0 5¢ryed as a ¢¢nir¢ fur fellowship and oulTe4Lch. hoslinx s¢asonal celebrdiions such as Lsr and Chri5lJna5. as wcll a5 wiinunity evenis in¢luding 5umm¢r barkcues. Togdher, Ihesc acitvities reflect our ongoing commiffticnt to worship. and the Strengthening of community life. FINANCIAL REVIEW Reserves pollcy The policy ol-lhe charity is to maintain a rewv¢ to ¢Overextcled ruTrrLill8 Costs for a reasonable period and lo meet any unusual items of exkxnditUT¢. I.10.ZoL> Approved b>. order of the bogTd of trustees on ....-........................................ and Si)ed on its behalf by: Page 2
Indeptndent Exmintrfy Rrport lo the Trustees or Christian Outrexch Ctntr¢- Thurso (SCIO) I report on the accoLmts for the year enda JI January 2025 sei on pages four to six. Respeetive respobsibilities of ITtte5 and examiDeT Th¢ eharity'5 IrusiLYs are itsnsible for the preparation of the acc(Trunt5 in accord3T¢ with the lertns of the Chariti and Trusiet Invesonent {Scotlandl Aci 2005 and ihe Chariiies Accounts (S¢ollal) Regulations 2(K16. The charity's trusiees nsider thai the adIt requiremeni of Regulation 10( I Xa) lo Ic) of the Accounts Regulaiions does not apply. It is Jny resw)nsibility 10 eXalne ihe a¢Lountsas required under Seclion 4411 Mc) of the Act andio slate whetli¢r particular matters lave eome to my attention Bayls of the lttdependent examlner's report My examination was carried oui in accordaiiL¢ with R¢gulJiioTh I l of the Chorities Accounts Iscoilaiidl Rcgulations 2006. An exllmination includes a r¢view of ihc a¢counliHg records kept by the Chwiiy ond a comparison of thc accounts present¢d with those records. li also ineludts considerati1 of any unusual items or disclosuTes in the ac¢ount4 8nd seeking explanations from you as trustee5 concerning anv such matters. The procedures undertaken do rtoi wovide 911 Ihe evidence that would be required In an audil and consequenilj I do noi expre&s an 8udii opinion on the view given by the lthdeptndtnl examiner's staternent In connlI0n with rny examination, no matter has come io my aiiention.. which gives me reosonable cause believe that. in any marial rcspeci. rhe ro]uiremenis 10 ke£p a¢wunling Tecords in aL¢ordance with Sethiim 44( Ixal of the 2005 A¢t and Regul&tion 4 of th¢ 2006 Acco1$ Regulation5.' and to prepore tsccounts which w¢ord with the c1)Unting rordS and to eomply with RegulAtion 8 of th¢ 2006 Accounts Regulations have not been mei,. or (2) to which, in my opinion. alien11 should drawn in order io Lwble a wq)¢r understandin8 of the accounts to be reA¢hed. Lharietvd Arcvuniants 15 Prince5 Strccl Caithness KW147BQ Date.. G.IC).25 Page 3
Christixrt Outreaeb Centre- Thur50 (SCIO) Statement of Rt1p1S and Pyments for the Year Ended 31 Januarv 2025 2025 2024 RECEIPTS V(bluntary In¢ome Donations (ID¢luding Gift Aid) 14.559 16,074 Inve5trnent income Iniuesi received 79 82 Total r¢¢¢ipts 14.638 16.156 PAYMENTS Charitable actiwitiej 1)8Slor remuneraiiork Sundries Christian Hospi11 Online worship c05tS Room l.lire Confcrence expenses Insurante Fleai & lighi Travel costs Rep2ir5 Card ¢horge5 8.500 67 717 464 618 9.500 225 657 87 402 1,959 827 873 222 2,556 86 334 108 15,544 15.696 Grani% Donations Donati0rt5 mide 534 16.078 17.091 Govern&nee costs Independent F.xaminerfs fee 594 570 16,672 17,661 P#yment5 r¢lY4¢ing to $sets Purchase of equipment 697 Total paymentj 16,772 18,358 Deficit for th¢ period The no fomi part of ihese financial seMents Page 4
Chrlstian Ouirarh C¢ntre- Thur50 {SCIO) Statement of Ba]snees At 31 January 21115 2025 2024 Unrestrlcted Total funds fund Note5 FUNDS REcof4CILIATION Cash at bank and in hand at l Fcbruary 2024 SuTpIu51ld¢fi¢itl for y¢ar 5.852 {2,1341 8.054 12,202) Cash ai bank #nd in h#nd-31 J*nuAry 2025 BANK & CASH BALAIYC&S Llaiik Curreiii AILouni PayPal Accouni 3.076 642 5,187 665 3.718 OTHER ASSETS PrortY purcha%Ld'. Improvements 10 prollY Play Equiprncni at Cost Musical Equipment at Cost Othcr equipm¢rtt ai Cosi Di5pltsy Boards. Signs 46.71 12.031 1.775 412 8,976 832 46,718 12,031 1,775 412 8,876 832 DEBTORS Expense$ to be reimbursed 62 62 LIABILITIES Independeni Examiner's ftts 594 570 594 570 The fjnancial statetnenls were approved by the Board of Trn$t5 on ...... . . . and were signed on its The notes forn) part of these financial Statements Page 5
ChrlstlAn Ouirtaelh Cetttre- Thurso (SCIO) Notes io the Flnanelal Statements for the Year Ended 31 Januarv 2025 ACCOUNTING POLICIES ACCOUNTING CONVEYI TION The fiiiancial siai¢m¢nts have Een prepared on the Receip¢s & Payments basi5 in accordanee with the Charities and Trusiee Invesiment IScotland} Aci 2005 and ihc Chariiies A¢counrs (Scotland) Regulations 2006las amended). TAXATION The charity is exempi from thx on its charitable activities. NATLRE & PURPOSE OF FUNDS Unresirieied fvnds can be used in accordance with the charitable objtttives &t the discretion of the trnsteeg. RcstTlCt¢d funds can tsnly b¢ for particular restricicd puryJo.s within th¢ objects of the charity. Restri¢tiorts arise when specified by thc donor or when funds are rnid for particular restricied pU0$¢s. INVESTMENT INCOME 2025 2024 Interest received 82 82 TRUSTEESI REMUIYERATION AND BEP4EFITS The sum of £4.500 was paid to the y¢8T ended 31 J¥nu8ry 2025. £9,5(K)- 2024). and £4,0 10 as pistor for F,xpenses incurred on behalf of the chdrity in re.9)eci of it.s charilable activili¢s totalling £1,884 war reimbursed io one IrusieL. duTin8 lh¢ year ¢nd¢d 31 January 2023 (£3.696. y¢dr ended 31 January 2024). The notG5 forni part of these financlal slatemenis Page 6