Docusign Envelope ID: 389A03FB-731F-4E41-BC6C-5C9DF75B84CA
Scottish Charity Number: SC049950
Hope Church Aviemore SCIO Annual Report and Financial Statements for the year ended 31 March 2025
Docusign Envelope ID: 389A03FB-731F-4E41-BC6C-5C9DF75B84CA
Hope Church Aviemore SCIO
Contents
| Page | |
|---|---|
| Report of the Trustees | 1 |
| Report of the Independent Examiner | 3 |
| Receipts and Payments Account | 4 |
| Statement of Balances | 5 |
| Notes to the Financial Statement | 6 |
Docusign Envelope ID: 389A03FB-731F-4E41-BC6C-5C9DF75B84CA
Hope Church Aviemore SCIO
Report of the Trustees for the year ended 31 March 2025
The Trustees are pleased to present their report together with the financial statements of the Charity for the period ended 31 March 2025.
Reference and Administrative Information
Trustees:
Registered Office: The Park Guest House 131 Grampian Road Aviemore PH22 1RL Charity Number: SC049950 Independent Examiner: Innes & Partners Limited 9 Ardross Street Inverness IV3 5NN
Objectives and Activities
The purposes of the Church are:
-
the advancement of the Christian faith in accordance with the Basis of Faith primarily but not exclusively within Aviemore and the surrounding neighbourhood; and
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such other charitable purposes as shall, in the opinion of the members of the Church in general meeting, put into practice the Christian faith in accordance with the Basis of Faith, including but not limited to: the prevention and relief of need, hardship and sickness; the advancement of education; and the provision of community facilities provided that the advancement of such purposes must be undertaken in a manner that is consistent with the Doctrinal Distinctives and Ethical Statements as may be adopted and amended by the Church from time to time in accordance with the provisions of the Church Handbook.
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Docusign Envelope ID: 389A03FB-731F-4E41-BC6C-5C9DF75B84CA
Hope Church Aviemore SCIO
Report of the Trustees for the year ended 31 March 2025
Review of our Achievement and Performance
In Hope Church Aviemore's fifth period in operation as a SCIO, the Trustees and Members continued to work hard to achieve our charitable objectives. We were again pleased with the progress.
The attendance at our Sunday gatherings continued to grow with roughly 45-55 adults and around 15-20 children regularly attending. Other visitors cause the congregation to swell periodically. The team has continued to work hard on running Sundays, maintaining excellent children’s work, providing welcoming refreshments on both sides of the services, and developing live worship music week by week.
As well as the Sunday attendance growing, the number of those formally joining as members of the Church has grown as well from 25 to 33.
We continued a weekly Bible discussion, running ad hoc courses for those interested in exploring Jesus and their own beliefs, and fellowship meals and events to build community.
We were pleased and grateful for our members’ efforts in keeping the Toddler Group going. It is hard work for busy people, but providing one is a great way to serve the community and build good relationships with local families.
Other highlights for the year were two baptisms, a well-attended first birthday party celebration for the Church and a popular community carol service.
A new ministry we started this year was working with other Highland Churches to run ‘Base Camp’, which is a 3-day camp for youth involved in our Churches to have fun and engage with God through the bible. ‘Base Camp Local’ is a smaller version of this for just an evening very few months.
Our Staff member continued to be able to take assemblies in the local school and write regular Thoughts for the week for the local paper. He also took a week to visit supporter Churches in the USA to strengthen the partnership, which helps us keep being able to this work.
Another exciting development in the fulfilment of our aims has been taking on a Pastor in Training. Conner is studying part time at an online theological college called Crosslands, while working 16 hours per week at Hope Church. As well as blessing Hope Church, this is a great opportunity to raise up new ministers to take the message of Jesus elsewhere.
This year has been another busy one in the life and development of Hope Church. While we have worked hard, we are conscious that unless God works, our labours are in vain, so we held weekly and monthly prayer meetings and a couple of weeks of prayer and fasting throughout the year. We have much to be thankful for regarding what has been achieved, but there is still much more to go.
Financial Review and Reserves Policy
The charity’s principal source of funding through donations and grants. There was a surplus for the period of £17,031 (2024: £23,213). At the year-end there were total funds of £131,572 (2024: £114,541) comprising unrestricted funds of £127,757 (2024: £112,468) and restricted funds of £3,815 (2024: £2,073). The trustees believe that they will be able to meet expenses as they arise.
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Docusign Envelope ID: 389A03FB-731F-4E41-BC6C-5C9DF75B84CA
Hope Church Aviemore SCIO
Report of the Independent Examiner for the year ended 31 March 2025
I report on the accounts of the charity for the period ended 31 March 2025 which are set out on pages 4 to 7.
Respective responsibilities of trustees and examiner
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 (as amended). 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.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 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
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended)
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.
Innes & Partners Limited 9 Ardross Street Inverness IV3 5NN
Date : 15[th] December 2025
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Docusign Envelope ID: 389A03FB-731F-4E41-BC6C-5C9DF75B84CA
Ho e Church Aviemore SCIO p
Receipts & Payments Account Year ended 31 March 2025
| Receipts Gift aid donations Other donations Donations from Organisations Rural Project Conference Student Pastor Total receipts Payments Charitable Activities Wages and national insurance Employers pension Pulpit supply Minister's pastoral expenses Student Pastor Staff and Member's Training Rent and rates Premises rent Insurance Books and publications Subscriptions and licences Office supplies and telephone Bank charges Other worship costs Outreach costs Hopsitality Other Missions Childrens ministry Transport and mileage Equipment purchases Rural Project Conference Donations Independent examination Accountancy and bookkeeping Total payments Surplus for the period Transfer between funds Surplus after transfers Total funds brought forward Funds carried forward |
General Fund 39,187 211 47,210 845 - 87,453 38,366 1,471 375 1,751 - 1,490 2,119 11,494 407 615 971 304 114 427 2,066 657 3,000 2,849 241 1,641 450 - 984 372 72,164 15,289 - 15,289 112,468 127,757 |
2025 Restricted Funds - - - - 12,000 12,000 - - - - 4,514 5,244 - - - - - - - - - - - - - - - 500 - - 10,258 1,742 - 1,742 2,073 3,815 |
Total Funds 39,187 211 47,210 845 12,000 99,453 38,366 1,471 375 1,751 4,514 6,734 2,119 11,494 407 615 971 304 114 427 2,066 657 3,000 2,849 241 1,641 450 500 984 372 82,422 17,031 - 17,031 114,541 131,572 |
General Fund 34,987 352 55,519 - - 90,858 38,923 1,350 450 1,177 - 1,021 2,494 12,470 393 573 1,146 907 109 150 179 1,235 1,500 600 883 691 - - 936 458 67,645 23,213 - 23,213 89,255 112,468 |
2024 Restricted Funds 2,273 - - - - 2,273 - - - - - - - - - - - - - - - - - - - - - 2,273 - - 2,273 - - - 2,073 2,073 |
Total Funds 37,260 352 55,519 - - |
|---|---|---|---|---|---|---|
| 93,131 38,923 1,350 450 1,177 - 1,021 2,494 12,470 393 573 1,146 907 109 150 179 1,235 1,500 600 883 691 - 2,273 936 458 |
||||||
| 69,918 23,213 - |
||||||
| 23,213 91,328 |
||||||
| 114,541 |
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Docusign Envelope ID: 389A03FB-731F-4E41-BC6C-5C9DF75B84CA
Ho e Church Aviemore SCIO p
Statement of Balances As at 31 March 2025
| Notes £ 2025 £ £ Opening Surplus Closing balance for period balance Bank account balance 114,541 17,031 131,572 Total cash balances 114,541 17,031 131,572 Represented by: Unrestricted funds 4 General Designated assets Restricted funds 5 127,757 - Special Offerings 2,073 Student Pastor 1,742 131,572 Statement of debtors at 31 March 2025 Gift aid debtor 9,841 9,841 Statement of creditors at 31 March 2025 PAYE/NIC and Pension 2,472 Independent Examination 1,032 Accountancy and Payroll fees 208 3,712 |
£ 2024 £ £ Opening Surplus Closing balance for period balance 91,328 23,213 114,541 |
£ 2024 £ £ Opening Surplus Closing balance for period balance 91,328 23,213 114,541 |
|---|---|---|
| 91,328 23,213 |
114,541 |
|
| 112,468 - 2,073 - |
||
| 114,541 | ||
| 9,841 | ||
| 9,841 | ||
| 653 984 216 |
||
| 1,853 |
The financial statements on pages 4 to 7 were approved by the Trustees on 15th December 2025 and signed on their behalf by the undernoted:
The notes on page 6 to 7 form part of these financial statements.
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Docusign Envelope ID: 389A03FB-731F-4E41-BC6C-5C9DF75B84CA
Hope Church Aviemore SCIO
Notes to the Financial Statements for the year ended 31 March 2025
1. Accounting Policies
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended).
Basis of financial statements
The financial statements have been prepared on a receipts and payments basis.
Funds Structure
For the purpose of the Receipts and Payments account as shown on page 4, funds are defined as follows:
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Unrestricted funds comprise grants and other income received for the objects of the charity without further specified purpose and are available as general funds.
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Restricted funds comprise grants and other income received for the objects of the charity as specified by the donor.
2. Related Party Transactions and Trustees’ Expenses and Remuneration
- The trustees did not receive any remuneration or expenses for their services in the year to 31 March 2025 (2024: £nil), in their capacity as Trustees.
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Docusign Envelope ID: 389A03FB-731F-4E41-BC6C-5C9DF75B84CA
H Church Aviemore SCIO ope
Notes to the financial statements Year ended 31 March 2025
3. Staff costs and numbers
| taff costs and numbers | ||||
|---|---|---|---|---|
| Gross salaries Employer's Pension contributions |
2025 £ 42,880 1,471 |
2024 £ 38,923 1,350 |
||
| 44,351 | 40,273 |
The charity had one employee.
| 4. Unrestricted funds General Fund Total unrestricted funds |
Balance at 01.04.24 £ 112,468 112,468 |
Receipts £ Payments £ 87,453 (72,164) 87,453 (72,164) |
Transfers £ - |
Balance at 31.03.25 £ 127,757 |
|---|---|---|---|---|
| **- ** | 127,757 |
Explanation of funds
The General Fund - encompasses all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.
| 5. Restricted funds Special Offerings Student Pastor Total restricted funds |
Balance at 01.04.24 £ 2,073 - 2,073 |
Receipts £ - 12,000 |
Payments £ - (10,258) |
Transfers £ - - |
Balance at 31.03.25 £ 2,073 1,742 |
|
|---|---|---|---|---|---|---|
| 12,000 | (10,258) | **- ** | 3,815 |
Explanation of funds
The Special Offerings Fund - represents funds donated by the congregation for a specific purpose. The Student Pastor Fund - represents funds donated and received specifically to be granted to the Student Pastor to cover cots associated with his studies.
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