St Andrews Episcopal Church: Tain
Latest income
£162k
Latest spending
£232k
Accounts read
FY2025
Financial health, per FY2025 accounts
The accounts state that the charity reported an unrestricted deficit of £10,036 for the year ended 30 September 2025, resulting in unrestricted reserves falling to £16,071 from £67,401 the previous year. The trustees highlight that if reserves are exhausted, there will be severe consequences for both the Church and the Diocese, indicating a dependency on maintaining sufficient funds to meet ongoing quota payments.
What the accounts disclose
Reserves position: below the charity's own stated policy
“The Vestry are quite clear on our policy of reserves, in order to ensure the future of St Andrew’s and the Diocese of Moray, Ross and Caithness. Unrestricted reserves stand at £ £16,071 (2024 -£67,401) and restricted reserves at £5,983 (2024- £25,017).”
Per FY2025 accounts as filed with OSCR.
Going concern: doubt noted
“If our reserves are exhausted the potential income to both Church and Diocese will be lost with severe consequences to both. The Vestry are quite clear on our policy of reserves, in order to ensure the future of St Andrew’s and the Diocese of Moray, Ross and Caithness.” — page 4
Per FY2025 accounts as filed with OSCR.
Related-party transaction: The charity is a member of the Diocese of Moray, Ross and Caithness and makes payments to the Diocese.
“Payments continue to be made to the Diocese of Moray, Ross and Caithness in the form of Quota, which together with the Stipend Contribution amounted to more than £19,000.” — page 4
Per FY2025 accounts as filed with OSCR.
Related-party transaction: The charity received grants from the Scottish Episcopal Church and National Churches Trust.
“Payments continue to be made to the Diocese of Moray, Ross and Caithness in the form of Quota, which together with the Stipend Contribution amounted to more than £19,000.” — page 4
Per FY2025 accounts as filed with OSCR.