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Highland International Church

[ SC046465 ]

Reports & Accounts

Financial Year Ending 31/03/2025

t) Created using ExpensePlus

Legal & Administrative Details

Charity Name: Highland International Church

Charity Number: SC046465 Charity Address: 82 Towerhill Avenue Cradlehall, Inverness IV2 5FB

Trustees:

Independent Examiner:

Trustees Report

Structure, governance and management

The governance, management and administration of Highland International Church is the responsibility of the charity trustees as laid down in the Church’s April 2016 Constitution. We gratefully acknowledge the commitment and advice of – a trustee before he moved south in 2024 and is therefore no longer a serving Trustee of Highland International Church.

Objectives and activities

The Church’s purpose is the advancement of the Christian religion in Scotland and the world for the public benefit, through the maintenance in Inverness, Inverness-shire, of a body of Christian believers founded on the Basis of Faith and engaged in serving God through worship, discipling, pastoral care and outreach.

The Church’s Basis of Faith requires acceptance of the Holy Bible, comprising the scriptures of the Old and New Testaments, as the inspired Word of God and the supreme authority in matters of faith and life.

Summary of the charity's main activities and achievements

To further the above objects and vision, the charity’s main activities and achievements were as follows:

An 11.00am Sunday morning service of worship followed by refreshments. The Lord’s Supper shared on the first Sunday of each month.
An 11.00am crèche during the Sunday morning service for pre-school children.
A 5.30pm Zoom meeting working our way through the Heidelberg Catechism .
A 7.15pm Sunday evening meeting ( HIC-Youth ) for secondary aged students.
An occasional church family Sunday lunch together following the morning service.
A Wednesday prayer meeting (often by Zoom) and on alternate weeks a Connect Group in local homes studying a Bible book.
Occasional all-age church family day walks – usually to climb a local hill.
The practice of hospitality in local homes to welcome visitors and newcomers to the church.
As part of our commitment to worldwide mission, we aim to pray for and support seven partners working either overseas or in the UK.
Support of the Blythswood (Inverness) Food - bank and their annual Christmas Shoe Box appeal.

The ministry of Highland International Church began with its first service in the Palace Hotel, Inverness, on Sunday 1[st] April 2012. The Church is recognised as a Scottish Charitable Incorporated Organisation (SC046465) having charitable status under the Charities and Trustee Investment (Scotland) Act 2005. In February 2017, the Church moved from holding services in the Glenmoriston Town House Hotel to the Craigmonie Hotel, Inverness, containing premises which have provided excellent and suitable accommodation in two of the hotel function suites.

On Sunday 26[th] January 2025 we held our last service in the Craigmonie Hotel and moved to the Raigmore Community Centre – adjacent to Raigmore Hospital and set in the heart of Inverness’ Raigmore Estate where there is no permanent church building. We were encouraged on our first Sunday in Raigmore on the 2[nd] February 2025, to welcome two families from Nigeria who have continued to worship with us along with a good number of other new faces.

Overall, we hope you are as encouraged and grateful as we Trustees are by this report and set of accounts. We have much to thank God for and much hope in the ongoing witness of our Church family to the people of Inverness and beyond.

In planning the activities, the trustees have applied the guidance on public benefit issued by the Charity Commission.

Financial Review

The Church endeavours to maintain sufficient cash reserve funds to enable it to meet at least three months regular expenditure of the Church at all times.

Other information

Our Highland International Church literature and policies are up to date

Funds in Deficit

N/A

Reserves Policy

The charity aims to hold a minimum of £15,000 (which is approximately 3 months of expenditure) as unrestricted cash, so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £27,133.

Signature

This report was approved by the trustees, and is signed on their behalf by:

Date 27[th] May 2025

Independent Examiners Report

I report to the trustees on my examination of the accounts of Highland International Church ('the charity') for the year ended 31/03/2025.

Responsibilities and Basis of Report

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

An examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s Statement

I have completed my examination. In the course of my examination, no matter has come to my attention

which gives me reasonable cause to believe that in any material respect the requirements:
a. to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
b. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Independent Examiner’s Details

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Name:
Address:
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Date 20 May 2025
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Receipts & Payments Statement

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NetReceipts/Payments (before -10,489 33,833 23,344 18,207
transfers)Cr eT) Cac) ZC) NetMovementofCash Funds -10,638 33,982 23,344 18,207
Ea Forward

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