REGISTERED CHARITY NUMBER: SC043697
Report of ih¢ Trn5tees and
Flnanti*l Stgtements for ihe Ye*r 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 Ye*r Ended 31 J*Du#ry 2025
Page
Report of the Trusttts
I to2
Independ￿1 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 y￿r 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 r￿1¢￿ the risks iowhich the chaiity is exposed and io ensure ap[￿Opriate contro15
aic in place to provide reasonable assurance aBainsi fTaud and error.
0￿EcTIN,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
ACHIEVE￿IENT 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 a￿1 SPiTltual nourishrneni for the etsngregaiion. Our
community hub prO￿at￿Me 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 ￿Ls￿r and Chri5lJna5. as wcll a5 wi*inunity
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 ¢Overext￿cled 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 Ex*mintrfy 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 IT￿tte5 and examiDeT
Th¢ eharity'5 IrusiLYs are its￿nsible 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¢olla￿l) Regulations 2(K16. The charity's trusiees
nsider thai the a￿dIt requiremeni of Regulation 10( I Xa) lo Ic) of the Accounts Regulaiions does not apply. It is Jny
resw)nsibility 10 eXa￿lne 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 conn￿lI0n with rny examination, no matter has come io my aiiention..
which gives me reosonable cause ￿ believe that. in any ma*rial 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 Acco￿￿1$ Regulation5.' and
to prepore tsccounts which w¢ord with the ￿c1)Unting r￿ordS 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 R￿t1p1S and P*yments
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 Hospi￿11￿
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 s￿eMents
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
Pro￿rtY purcha%Ld'.
Improvements 10 pro￿llY
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$t￿5 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 E*en 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 rni￿d for particular restricied pU￿0$¢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