Scoitish CIMDI"ty No. SC047937
Grace Church Orkney
Scottish Charitable Incon)orated Organisation (SCIO)
Trustees, Report and FinancAal Siatements
Year ended 31 March 2025
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Innes & Partners

Grace Church Orkney
CoDtents tbE FinandAI Statementsforyear ended3J March 2025
Page
Re￿)rt of th¢ TNslees
Report of the IndepelldeDt Examiner
Receipts and Payinents Account
Ststcmcnl of Balanc¢8
Notu lo the Financial Statements

Grace Church Orkney
Report of the Tru$teesfor rheyear ended 31 March 202J
The Trustees are pleased to pttscnt their report wgether with the financial statements of the Chatity for the year
ended 31 March 2025.
Status of Charlty 4nd Governlng Document
Grace Church Orkney, forn)ed in November 2017 15 an FtEC-approvcd church plant and Scottish Charitsble
Incorporai¢d Organisation (SCIO). The Church is a Tc¥iS￿red S¢uiiish Charity (No. SC047937).
Or%anls*donal Strncture
Th¢ church operaks in Stromncss, Orkney and is independwLI of any aifiliation. Its tn15t¢es are its elders who
meet regularly io s¢1 poli¢y. review aaivities and to monitor Ihe f￿all¢l41 position.
Alms and Afflll*llDII
The PTincipdl obj¢Lliv¥ of the church is to advance the ChTiStian faith.
Trustee8 and Offl¢e BeArer$
Thc Tnislees whi) 4erwed diiring the yeor and tf) the d*t¢ of this report are as set out b¢low-.
Appointnient of .1 ruslees
As vacancies arise the exisrin8 elders may invite one or more church m¢mb¢rs to join the eldership and thus
become tnjstees. The constitution stipulate5 & minimum of three ttustees. All appointmcnL% of elders {trustees}
are sut)jeet to the 8ppfnvAI af the church membership. All trustees would have setved in the church in various
roles and would be familiar with the church's va]ues, its aims and objectives. constitution Y4nd fin#nLial situation
well as ILS day-to-day operations. As part of th¢ induction programme, new elders and deacons are required to
undcrstand thcir st8Ntory responsibilities.
Achlevements and Performan¢e
We are grdte(ul Iu Siill k able to contlDue to serve our community with the ¥Ol+pxI. W¢¢k to week we hold Sunday
evening woyship at th¢ Hall with somewhere between 15 and 25 ￿suallY attending. In February 2025 wr switih¢d
from 5pm to I1.30arn after a decision made at the November 2024 members mccting. We hold a midwcek
m¢eiing for prayer on Zoom or Bible study in person. We have beetl having a PraL5¢ evetling once a month in
Stenness with other w¢8t mainland churches simply singing worship songs and reading from th¢ s¢ripkns.
Attendance at tbat varies from 2040 ￿0p7¢.
As at 311312.5. 1)Iir IiiLiiihtrr.%hip numbers 14 wilh 6 added iri the last 12 munilis ()ne ba
pastor. ￿through our new partnership with 20scbtFlleg niinistrv Miiil
women's wurkLr. Rbi¥ni gcnerous donation5 have allowed us to add
s intcm% aiid tu
Ihc membership too but the church does not employ any of the5C, their contracts are with 2Dschemes ministsy. In
addition, Ihank5 to a very
enerTrii￿ dona(ion, thcrc has bccn purrha5c of a ministry house in Gricveship estate
which will be rented to thc
diid act Yb vvllngclistic b￿e.
There h&$ been a significan( discipling cultur¢ emerg¢ from th¢ work being done b￿lid this is
already bearing fruit in the lives of existing members and th05¢ on th¢ fringes of the Lhurch.
Thc Soup Group has Tcmaincd pK)pular sincc its inL¢ption. R¢gularly around 12 camc ￿ong w¢¢k but thc
have been around 18 di(fcrent pcoplc coming at diff¢r¢nl times. There 15 a recc55 ¢ach sumTn¢r with occasion
further meetings in July and Augusi.
Page I

Grace Church Orkney
Report of the Trusteesfor iheyearended 3J Morch 2025
Achlevemenl and Perforni4nc¢ (¢ontlnued)
In the comrnunity, we hav¢ visiied Ra¢'s C105e at Christm&fj and Easter and collducl a short serylce in Hamnavoe
House Care Horn¢ on¢¢ a month in rotation with other Stromnc&5 thurchcs.
Worldwidc. wc niaiiildin LOntac15 wi¢h Andrcw and Shona Go(Mlman, OMF missionari¢s iii Thailand and
Myanmar 4ULd
who teaches at th¢ Peter Achimugu Colleg¢ of Theology (PACT) in Ni
cria with
Milision Afri¢&i. HL J lurth¥r rninis(ry called 360 India which 5UPPOrts chutGh plantets in India.
and their
ho are from Cz¢¢h R¢public have now stsned their ministy in Ukraine.
A* (i LILurLlJ w¢ support¢d tliciii lit￿￿1&1￿11Y and in prayer
l.uith Mibbivn workus) their 6 Lhildren keep contact may visit in th¢ coming
y¥dl".
We remain members of the Fellowship of Independent Evang¢11￿] Churches and committed to h¢lping in
achicving their goa13 though OUT links havc not includvd attending any mcctings this ycar.
Our links with AcLs291
north af Scotland l¢d by
ut.
maintains conla¢t with paBtors from churches in the
f Liv'.Iik Iluyi LIiuLih. Inv¢m¢ss.
rcillain5 a member of the Steering Group for Thc Rur411 Project.
W¢ rcmain a¢tiv¢ support¢rs of Orkncy Bible Festival with
as trcJsur¢r) and
l)i)111 .s1ill iTrn Ihc slccring ￿0uP. having bccn on from thc bcginning ot" 201 l. The 2024 festival speakcr w&5
If. Highland Thcologi¢al Collcg¢ in Din8wall, who $pok¢ eloqucntly from th¢ Psalms.
Ai with uth¢r ycars,
h&5 be¢n 4ble to ¢ontribute to articl¢s in th¢ Thursday Thought column in
The OrcL7dioM three or fi)ur limLI <1 yLar.
Flnxntlal rtvlew
Principqlsomrces offMndin8
Th¢ church r¢cciv¢s its funding from thos¢ in th¢ fellowship by way of w¢¢kly offerings and standing ordErs,
many of which are Gift Aided and from general donations. There is no investrnenl income.
Resultsfor theyeqr
Thc financiLI statem¢nts for th¢ year ore $¢t out on p&8¢s 5 to 8. The Reccipts and Payments A¢¢ount on page 5
reflects a surplus of £27.226 (2024.. £441), resultin8 in total ￿ndS carried forward of £66.199 (2024.. £38.973).
Rejerves
It LS thc policy of thc Chuwh to rnaintain unrestricted fijnds at & level which equate8 to approxirnately thr¢¢
months unrcstrictcd cxpcndit[￿e. Thc Gcncral fiind and totlll resctves on page 5 at 31 March 2025 Amounted to
£66.199 (2024.. £38.754).
Page 2

Grace Church Orkncy
Report ofthe Trustee5for ihe)Ear ended 31 March 2025
Reference and admlnlstrative detalls
CorrespondeDce Address
John Str¢¢t Hall
stron￿eSs
Ot*ney
KW16 3AD
Bank¢rJ
Bank of SwtlaTNI
56 Alb¢rt Street
Kirkw￿1
KWI5 IHJ
Inde
endeni FJxamlners
Itlll¢s & P11rtn¢r￿ LIiLiiled
Chartered Certified Accountants
9 Ardross Street
Invernc5S
TV3 5NN
l)n hchali" i)r thL Trll.Slees
Dated..
-07-
.2025
Page 3

Grace Church Orkney
Report of the Independent Examlner to the Trustees for theyear epded31 March 2025
I report on the accounts of the Church for the y¢ar ended 31 Ma￿h 2025 wbich are Set out on pages 5 to 8.
Respeetlve re5pon5ibilltles of trustees And examiner
The charity's tr￿ttt$ are r¢S￿)nSIble for the preparation of the ￿CoUnts in accordatiG¢ with the lernis of
the Charities and Tnjsiee Investment (Scotland) Act 2005 at¥1 the Charities Accounts (Scolland)
Regulation8 20D6 (as amended)- The charity mistees considerthat the audit requirementof Regulation 1011)
(d) of the Accounts RcguIation5 does not apply. It is my responsibility to examine the ac¢oun(s as required
ndcr section 4411) (cl of the Act and to State whether particular matters have comc to my attct]tion.
Biylj ofindependent exAmlner'$ 8t*tern¢nt
My e￿MInAtiOn is ¢arriEd out in accordance with Regulation I l of the Charities Accounts {sCotl￿d)
Regulations 2006 (as amended). Art examination includes a review of thc accounting records kept by the
charity and a comparison of the accounts preSen￿d wilh thosc records. li also includes considerats'on of
any unusual items or disclosur¢s in (h¢ accounts 8nd sc¢k$ cxplanalions from th¢ truste¢s ¢onceming suth
matt¥rs. Thc proLcdures under￿k￿n Ik) not provide dll the evidence that would k required in an dudil. and
ons¢qu¢nily I do not ¢Aprcss an audi( opinion on ihe view given by the accuunts.
Independent Examlner'j Stxlement
In th¢ cowse of my ¢xamination, no matter has Gom¢ to my attcnlion
which gives me rcason4ble Cause to b¢licv¢ that in any niatcrial rc6P¢Ct thc rcquiT¢mcnts.'
Lo keep acLUUnting ￿￿rdS in E4cLurdanLe with SeLtion 44(1) (d) of the 2005 Act and Regulaiiun 4
olthe 2006 Accounts ReguldLions (&5 amend¢dl, and
to ptepare accounts which accord with (he accounting records and comply with Regulation 9 of the
2006 AcLvurits Rrgulation5 (a5 amended)
havc no( bccn met. or
2. to which, in rny opinion, &ttention should b¢ drnwn in order io en#blt a proper widerst4ndin8 of the
a¢counts to b¢ reachcd.
It￿¢5 & Vartn¢rs Limited
Chart¢rd C¢rtificd AGcountants
9 Aidross Str¢ct
Invern¢ss
tv3 S￿N
Dote=
.2025
Page 4

Grace Church Orkney
Receipts & Payments Accnunt
For the year ¢nd¢d 31 Mar¢h 2025
Unrestrlcted Restrlcted
Funds
Funds
21125
TotAI
2024
TDtsI
Reedpts
Open offerings
Gift aid offerings
Non-gift aid offcrin85
Tax reclaimed
Donations
(wrants
Building Grant
Other incom¢
3,827
15J66
25
701
4￿97
15,560
25
6,701
3,649
11.728
21)0
7,500
201,758
1,819
237,966
2111,758
1,819
237,196
23
Total re¢elpt8
Paymenti
Ministries and missions
Church Insurance
rieveship West Insurance
Church Heat & light
Gricvcship West Ilcat & light
Guest Speakers
Iluilding expenses & supplies
Equiprnent
Ren¢ed Accomodalion
Donations & Gi118
A(Ivertising
Conference expenses
Books
Music
Oth¢r exp¢ns¢s
Legal fees
Jndcpendcnt examinatlon
Renovation cxpcn5eS
Buildin8 pur¢has¢
Total payments
Surplus
Transfer between fund5
77(J
15,600
71)6
814
2116
1242
150
706
814
200
1,242
150
761
4.950
300
289
673
4J21
673
4J21
1,200
4,590
186
1,106
ole5
26J40
104
2,152
160
138
3,000
29,340
104
2,152
160
138
746
2,918
636
16.434
150,OIKI
210,740
27226
132
1,089
2,918
636
16,434
150,0110
207,740
492
3,000
(233lJ)
2,011
(219)
219
15,159
29,456
(2,011)
27,445
311,754
66,199
Surplus after transferj
Tnt81 funds hrought, ffirward
Closlng fund bal¥Lnee
27,226
3fl,973
66,199
38.973
Page 5

Grace Church Orkn¢y
Statement of Balances
As at 31 March 2025
2025
2O24
Openlng Surplus Closlnz
balance for year bglgnce
Openlng Surplus Closlng
bilanre for yeAr balance
Bank accountB
38,973
27,226
38.532
441
Rq>reJented by:
Unrestrlcied fvnds
General fijnd
Restrlcted funds
Missions Fund
66.199
38.754
219
66.199
35,973
Statejnent of Asjests At 31 M*rch 2025
Church building (bas¢d tNsiee5 valuation)
Ministy House (based on tsust¢cs valuation)
Fixtures And Equipment
Gift Aid Debtor
160,000
150.000
7.736
5,930
323 666
160,000
3,905
2,932
166,837
Stgtement •f IiAbilitieJ it 31 MArch 2025
Independent Examiner'5 fee
Professional fees- gift aid
456
108
432
102
564
534
The fmanc1￿ 5tstements on pages 5 to 8 were approved by the Trusttts on
signed on their behalf by the undernoted..
2025 and
Th¢ notes on pr4g¢ 7 to 8 fomi part of these financial statcrnents.
Page 6

Grace Church Orkney
Notes to the R¢¢¢ipts and Payments Accounts
For thc year cndcd 31 MaTch 2025
l. Accounting Policies
Accounting Conwenlion
The financial statemet]ts have been prepared under the historieal cost convention. and in accordance with the
Charities A¢¢oullts l&otland) Regulations 2006 {as amended).
B4sis ofj7nonclal￿llte￿¢ttts
The financial statemcnts bav¢ b¢en prepued on a rcccipts and payments basis.
Rereipts and Payments Ae¢o#ttl
For the putry08e of the Receipts and Pa￿ellts Acc¢JJnt as shown on pasc S, funds are defined as follows..
Unreitrl¢ted funds: comprise grants and other income r¢¢eived for the objects of the church without further
specified purprjse and are available 88 general fvnds.
Restrtcted funds: compris¢ in¢ome which h38 been ￿e1Ved for the objects of the Church and $p¢¢ified for a
restric*d purpo$e within the6¢ objects by the donor.
2. Tr*ni4¢tloDo wlth Trusttts
There were no trAttSaCiions with trustees durtng the year.
3. Unre•trl¢ted funds
Balance at Incoming
01,04.2024
rejourcrs
Resource8
fXPCT]dcd Transfcrs
Balance At
31.03.2025
General Fund
38,754
237.196
(207.740)
(2.011)
66.199
Tot81 unre$tri¢ted fi￿￿$
38,754
237,196
(207,740)
(2,011)
66.199
offmftds
Th¢ Gcn¢Tal Fund encompasses all inc0￿C and CXFrnditur¢ ￿lating lo th¢ primary fwu5 artLVIti¢5 of the
harity, other than those for whi¢h fijnding is rcstti¢trd.
4. Restrleted funds
Balancc al Ln¢omin
Resources
expended Transfers
B8laTrce at
01.LH.2024
resources
31.03.2025
Mission
219
770
(3,0(KJ)
(3.000)
2,011
Totsl restricted fijnds
219
770
2,011
offunds
Th¢ Mi56Lon Fund is iu supp(xL various mi&sionb at home &bn)ad.
Page 7

Grace Church Orkney
Notes to the Receipts and Payments Accounts
For the year ended 31 Mawh 2025
5. Doll8tlons & Cifts
2025
2024
Faith Mission
Release International
OMF
Operarion Mobili8aiion
FIEL
OBF
20 SGh¢mc?*
Mission Afric&
Caring for Life
400
400
290
400
540
2.400
3.750
2SO
5(Kl
14,410
3,000
3,000
1,5th)
250
250
250
540
250
550
.%IiLicty
250
250
250
250
MAF
The rural project
GNFE
29.340
4.590
Page 8