Frfonds af St P•toes Klrk
scio
Annual R•port and Fhmnclal Statements
for th• y•ar •nd•d 31 Jarnwy 2025

rfonds of St P•terfs Klrk
SCK)
G•ngrn1 Infommllon
For the year ondod 31 January 2025
TRUSTEES:
SECREfARY:
REGISTERED CHARrrY ADDRESS: Braehead
st Marg¥ets Hope
Orkney Islands
KVV17 2TL
8COTllsH CHARrrY NUMBEIi. SC04
BANKERS:
Bank of Scotland plc
Business BankiNJ
PO Box 1984
SP10 (

Frl•nds of St Peterf ￿rk
sao
TRUSTEES ANNUAL REPORT AND ACCOUNTS
For ts y•ar endod 31 J￿Uary 2025
The trustees present report and for the y￿r ended 31 January 2025.
GOVERNING DOCUIAENT
The Charity is a Scx)ttish Charitable Incorporated Chgani5ati(m (a SCIO). It was registered
in its current ￿1 form on 30 January 2020. The was weviousty an ￿nin￿rpOrated
assoclats.¢￿ t￿t chaNJed its legal form to a SCIO. The assets of the unincorporated
as8odalx)n were transfeffed to the SCIO ￿ the 30 JaI￿ry 2020. The TTh￿t is a charitable
unincorporated &860cathn the PLxposes and admiiystralion arrnngernnts are set lxrt
in our c￿sti￿￿On.
CHARITABLE PURPOSES
Tha purpose and obpcts of It￿ Frlends a￿.
To support ts re*oration and we8ervation of St Petsfs Kirk in South Ronaldsay.
To preserve the sancw of St P•tefs Kirk WKI its kmtyard, and facililating the
continuation of religious arKI Se￿lar rjervices as and funerals.
To prO￿de a space fof ccmwrwty usè where the ￿lkkng,s history arKI interior
deS￿n Can be fijrther appreciated thrwgh events such as concerts, educational
talks VISI￿ fdms. a￿1 by means of an ac(xssible t*ri* display.
CURREiif TRUSTEES
The namas of the trustees ser¥iNJ duriryj Iho erKled 31 Ja￿ry 2025 were.

TRUSTEE REPWNERATION AND EXPENSES
None of the trustees received any remuwatK)n during Ihe year. Tlwee trustees received
reimbursement of expenses.
ACTivrriE8 AND ACHIEVE￿1¥r3
Th? main fundraisirvj event of the year ￿ds a prize draw hekl in a￿labOrat￿)n with
Fleel Jewellery with prizes indudirwJ silver brooches based on the Pictish stone,
which raised £5515.20. In June the St Magnus International Festival used th8 kirk onc8
again as a venue for a concert by mandolin player
In December tho FrTrends
organised anolher YAFatteThJed carol service with a 'Chnstmas stones arKI hghts trEme'.
Thè kirk was open to publlc ttKoughoirt Ihe summer attracling visrtors from far and
ide. The building also continues to be used for weddings and funerals. The Trustees
continue to work closely with Histortc ChLrche5 ScollarKI towards maintaining aTh
enhancing the fabric of th8 buikjiry.
RESERVES
The (madjusted balarKe in the Bank of Scolland aLr4JUrt at Ihe 31# January 2025 was
£14,535.1
APPROVED BY THE TRUSTEES AND SIGNED ON THEIR BEHALF
Trustee

Ind•p•ndont Examln•rf8 Rewt to th• Trusto•#
On th• Unaudknd Fknanclal Slathn•nts of Friends of st P•*Vs ISCIO)
I report on ts accounts ofts Friwth of St Petsrfs Ifwk (SCIO) for tr* year ended 31
JanL4ry 21Y25. which are set on pages 6 to 9.
R•spectlvo rMponslbllltl•8 ol truste•s and Ind•F*nd•nt oxamin•r
The charity's truskns are reswrffjible for the Fxeparatlt￿ dthe accounts in a(%ordance
with the temis of ts Charities and Tn￿tee Irvrfeslmènt (s￿darK1) Act 2005 and the
Charibes Accryjnts (SC￿lIarKI) Regula1ions 21¥￿ (as amended). The chanty trustees
consthr that ts a￿JIt requiranent of Regulation 10(1> (a) to (c) of the AcC￿nIS
RegulaticTh does not appty. It is rrry responsi)ilty to examine the accounts as required
u￿ler sectKffl 4411) {c) of the kt and to state WI￿ ParIK￿lar matters have com to my
attsntion.
Ba•1• of Indop•nd•nt •xamln•rfs statwii•nt
My examination is carried ￿t in ac¢(xdarK8 with Regulation 11 of the Charities Accounts
SCO￿and Regulatiffls 20[￿ (as aMerK￿). An exarnination irKludes a review of the
accountir¥J records kept by the charity and a comparison of the accounts pre￿ted wrth
those records. It also wickths consideration of any wusual items or disclosurns in Ihe
acC￿nts, and seeks explanalions from the trustees ¢￿￿MIng any such matter5. The
prrtedures urKlertaken do not prov#J8 all the eviden(x that I•￿)Uld be required in an audit.
and consequenty I do not express an audit opnion on the view given by Ihe accwnts.
Independent oxamln•fs 8latement
In the course of my examination. no matter has cune b my atten11￿.
(i) which gives me rea8¢￿able caw to trAi8ve Ihat in any maknrial regpect1he
reqUIre￿nts..
to keep accounting records in act(rdan￿ wlh Seclion 4411) (a) of Ihe 2005 kt
and RewAalion 4 of Ihe 2(￿ Accounts RegulatiLXlS: arKI
Regulation 8 of the 2{￿ Acc(XAnts Regulats'on have not been met. or
(2) to ￿lCh. in my opmion. att￿tiffi should be drawn in i¥der to wwblg a proper
understanding of the acc4)unts to be reac￿.
Relevant Professional qualification I professional boty:
Address:
Date:

Frfends of Sl Peterf8 Klrk
REGEiiyfs AND PAYMEKf8 AccouKr
for thg year •ndod 31 January 2025
2024
2025
RECEIPTS
2,870
911
4.126
FurKlraising
Gift aid
5,837
1,593
323
7.071
PAYMENrs
170
Fundr•sing costs
10,0(X)
Donaticm3 made
2,000
150
10,320
Tolal Paymonts
(1.731)
SUIVLUSI(DEFICID FOR THE YEAR
4.027
12.239
SURPLUS BROUG￿[ FORWARD
10,508
10.508
SURPLUS CARRIED FORWARD
14,535
Friends have rK• recognised gains or losses other than the swplus for the period.
The notes on pages 8 and 9 forni part of these fjnancial Statern￿.

Fri•nd8 of St Pot•rf8 KIRK
scio
STATEMENTS OF BALANCES
at 31 January 2025
2024
2026
BANKAND CASH IN HAND
12,239
Opening balance
(D•fy>t) I Sll¥pkJs for th8 year
CLOSING BALANCE8
10,508
(1.731>
10.508
4.027
14,S35
NEf A8SErs
10,508
G•n•ral raoorv•
14,535
10.508
CLOSING BALANCES
14.535
APPROVED BY THE TRUSTEES AND SIGNED ON THEIR BEHALF
Trustee
The notes on pages 8 and 9 fwn part of these friarn?al statements.

Frlonds of S
rf8 Kirk
10
NOTES TO THE Accoup¥rs
for th• yoar ending 31 January 2025
AGcouKnK￿ POLICIES
(a) Ba81s of Pr•p•rnl
The ffiancial ststements have been prepared the PistorN21 cost convention. The
financial statements have been prBpared in a(xxydanc* WI￿ the Statern￿rt of R￿MMeThjed
Practice (SORP), "Ar￿n11ng and RwtirvJ by CIHrJtss' KKI)lthd in 2CK)5 ar¥J the
Fina￿la1 Repc#ty Standard for &nall¥ Entsl*s (effe￿1￿ JarMMry 2005>.
Ib) Taxalion
The Trust has tharitable status WKI is exwnpt from taxaticm. Donakn arKI legarAs to the
Trust may attract taxation relief for the d(￿￿. The Tnjst is not registered for Value Added
Tax and accordlngly any such ifrec0ve￿bI8 tax is incI￿jed expwKliture concemed.
1(9 Donatlons
AJI donations are accounted for gross when re(xivable.
RESERVES
Total
Fund
Fund
At 30.1 .24
10A0
10,508
(Deficit) I
Surplus for
Year
4027
4027
At 31.1.25
14.535
14.$35

cHAR[rA￿ STATUS
The TTh￿t has been accepted by the Inl*)d Revenu8 as havry i*aritatAa status.
CONTINGEKf LIABIUTIE8
There were no contingent liabililies at 31 Jarnw 2025.
EVEPUS SINCE THE BALANCE SHEEf DATE
A £6,5(K) don*"on was maje ts) Clwjrl*￿ Scouand rm 24 FabnAry 2025 and a
Gift Aid daim fDr £109.08 was received on 30 May 2025.