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2024-12-31-accounts

HOLM COMMUNITY HERITAGE AT ST NICHOLAS KIRK (SCIO) ANNUAL REPORT FThANCiAL STATEMENrs 31 DECEfvfBER 2024

HOLM COmMUNT￿ H￿AGE ATSTNICHOIAS KIRK D¢cember2024. Thè n￿1170￿ th¢ C1wily I￿.. Hotm Community Hcrilagr 51 NI¢l￿￿Kil￿[sL¥)] SO)44541 QTHLR TRIISTLES IIHO SI'.RI'F.D 1% THL PEXIUU sIRu￿uRE, GOVERNANCE AND MANAGFMENT CON5nTUnON ThB Chrity 1$ i S¢Mish Ch•rithbk (SCIOI mits iyJrr¢nt le8￿ fo￿ M 19 Dc£cmbtr 2013. It hua %in8lc lÈrrsknthVt aro ** sxh the trUrt¢e8r¢ the metrLi%n of ts Clty. Appo1r￿ENTOF TRUSTEES The members of the Bo•rd are the L?￿ri￿$ iruAc¢s oftht Board 15 open ioall rnemt5 of tlK awrity, provided tky ￿ nol •D employte of Ik Chuiry ￿d h•¥¢ di4valifle4 from beirÈRa Charity I￿91et. Trustres ekclcd al thr mual meaillBof th¢ Cb#iry wm•> te by the B(•rd mug1 be i mimmllm of three atsl a rfraximurn ofthght

ThE provisi￿ offi¢ililiu ord% q￿lIty of life fwth¢pyle 01Hd￿ IMTey. ¢itsblishk¥ th• IDINil i0vojv￿ atsl idarf￿yID¥ S¢TVi¢¢ AwIIErs ¥ ￿1] POl¢•li￿ Xur¢rJ of fu#diD8 f(r th¢ fxs¢pb19e Orth¢woj￿L A5 Prtofth& De8Crt1￿lo￿ Iwe alw t•krapkn wtib OIC Tt8aTdio8 In the forthe4)min8 PWKKL it is Iwi fvndnill th¢ thElwibJl4 Iwwovmwt i•ke pt#¢. wlth i viv thell to the pl￿. [# 2015. them wi]14aiD bothe ￿￿tIll]I BJrriuexhtbitsOn. o thE &i•mivuwyrfthe optrin8 of Iht BTt¢M. Th¢TNsie¢s ￿$0 iniend there w￿1 be a newexJbibiliO0 ottthe 2023 NorahweA Pa Expedltknj. from the viewpjuhiof olle of thE lovrn￿ tethi with family lithtrtr Holm. Tkn will be ¢knpl of addldoll41 ifems the Herh4e •r¢hives onrAlxr •spxts ofpuish life. FINANCIAL REVIEW Its th¢yw ¢rtd¢431 D￿r¢I 2024 •￿￿Or￿,78￿76 {2023.' JurphB£IO.536.251. RESERVES POLICY Sllnd ￿ bebdfofth¢ Trnitert

2•23 3287.84 Si0.¢)) 7.191.93 31QTrJ M¢mbthibipFe 675 Si F¢stsv•l GuidNiT(A IiiA 1SX*J Tot•ll•¢• 4J89.14 J lJ55.93 695A6 Ad¥ertMJD8 Hir¢ of lio J49.( 12. 17.95 Mis¢elkn& ExhibitsoD Sel-w 0￿1￿8 163 83 487.98 126.73 2S.fy7 .1.424. .1.019.68 JQ,53625 I.￿5.16 -Jg)h) 2.785.76 8.506.04

29.796.42 27,OllJ,66 2. Otknrkn¢ts ow1nKB￿1Jm •t J J•wwy 6JLX).th) ￿5￿.( 6)￿.th) ￿dFIti•￿ 9288ffj1 7257A) 234ffj2 9.59 9YI.77 373 180. 9A68.01 9288.01 The ¢lwity ii*ililiM •¢th¢¢ffjd orth¢ Jwl2023: £01 2014 0￿￿1¥b￿ne¢1t l J• sUryA￿ for the y 41798ffj7 2W.76 3226142 10.53625 42.798.67 45.764A3 S,'gned rffl lyehlf Df theTfi￿

I. BASIS OF ACCOUtrnNO Jttvestmeni {Seotl•nd)Art 2￿5 •ndth¢ Ch•riiies A￿￿￿￿10 {SCi4[￿ ReBulaiions (8s 11 forpectf p 3. RELATED PARTY TRANSAcfioNS 4. COST OFCHARITABL£ Acnvrr i pym¢rt¥ ¢hthtsbk Ivi￿& ￿lIf1D8 kn Bovwll•K¢ ID 2024 Th%re£6140 {*d¥ertisi￿ rwm htrt for AGhf) (2023: £fj).

Holm Communlty Herftsy at St Nlcholas ￿1￿ WJOJ a S¢ottlsh Charltable Incorporatsd Or8aiiisatlon Independent E¥amln•rfs Report for the Year Ended 31 Oecember 2024 I report on the accounts of the thartty for the period ended 31 Dectmber 2024 whkh comprfse the statement of receipts and payments. the strternent of balan￿5 and the notes to the finandal Statements. Respect1% responslbllltls of tru5t¢es *KI èx•mlMr The charfvs trustees are responslble for the preparatlon of the ac￿Unts in a¢cordan¢e wlth the temis of the Charities and Trustee Investment Iscotlandl Act 2005 and the Charlttes Accounts Iscotlandl ReBulatlons 2LI)6. The charlty trustees consider that the audit requirement of Re8ulatlon Iolllldl of the 2LN)6 Accounts Regulations does not •ppty- It Is my responsibllity to examine the counts as reoulred under sectlon 44llllcl of the Act and to stats whether partkular matters have orne to my attentlon. 8•sls of Independ•fit examln•rfs ststemtrt My examinath)n 15 carrted out in accordance wlth Regulatlon 11 of the 20)6 Accounts Regulatlons. An examlnation includes a revlew of the accountlry ￿OrdS kept by the tharity and ¥ compar150D of the accounts presented wth those record& It also Includes conslderatlon of any unusual rtems or dlsclosures in the account& and seeks explanatlons from the trustees concernlng any such matters. The procedures undertaken do not provlde all the evldence that would be regul￿ In an audlt, and eonsequently I do not express an audlt oplnlon on the vlew 8hon by the 4ccount> Independent examlnerfs statemert In the course of my examlnatlon. matterttas come to my attentlon l. whlth 8lves Me reasonable cause to belI￿e that In ary material respert the requirements: to keep accountln8 records In accordaneè wlth settion 44llllal of the 2005 Act and Re8ulatSon 4 of the 2006 knunts Regulations to prepare accoun15 whlch accord wlth the attounting records and compty with Regulatlon 9 of the 21JJ6 Accounts Regulatlons J be drawn in order to enable a proper understsndln8 of 14 April 2025