The Church of Scotland
Culloden and Ardersier Church of Scotland
CONGREGATIONAL ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Congregation No. 372166
Scottish Charity No. SC000662
Receipts & Payments Accounts

Trustees. Annual Report- year ended 31 December 2024
The Twstees present the annual report and accounts for Culloden and Ardersier Church of Scotland,
for the year ended 31 December 2024.
Reference and Administrative Information
Charity Name
Culloden and Ardersier Church of Scotland
Charity Registfation No.
SCOCX)662
Congregation Reference No.
372166
Contact Address
The Chuich Office
The Barn, Church of Scotland,
Culloden House Avenue
Culloden
Inverness
IV2 7AB
Tntstees
Minister
Church I￿￿TkI Session Current IActive M@mber5 at 31 De"ember 2024
Session Clerk
Session Members '.
(active at year endl
Property Conveneis
Church Treasurer
NotE.-
¥The Treosurer is not o Session Member but considered us o Trustee due to artive involvement in the
day to doy business operation.

Reference and Administrative Information (cont,)
PrFn¢ipal Office BeaTers at year end :_
Minister
Session Clerk
Mission Dev Assistant
Property Conveners
Safe Guarding Officers
Treasurer
Church Manager (Barn)
Local Mission Church Leader5hip'.
Independent Examiner:.
Bankers
The Royal Bank of Scotland plc
Website:.
www.bafnchurch.or
Site Locatlons
The Barn. Church of Scotland, Culloden House Avenue, Culloden. InvÈrne55, Highland, IV2 7AB.
Ardersier Pan5h Church of Scotland. 50 High Street, ArdersiÈr, Inverness. Hi8hland, IV2 7QE.

Trustees, Annual Report
Year ended 31 December 2024
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Forml.
Recruitment and Appointment of Trustees
Members of the Unitary Board are the Charity Trustees. The Unilary Board 15 made up of The Minister
aTrd Kirk Session members Iwho are the Elders of the Church and are chosen from those members of
the Church who are considered to have the appropriate gifts and skills) and in addition the Kirk
Session have invited individua15 who are believed io have the skills and cornmitrnent to contribute to
the management affairs of the Church. to work with thern as members of the Unitary Board.
Organisational Structure
The Unitary Board is chaired by the Minister and meets a minimum of 51X times in a year. There are a
number of core Teams within the Board. The Kirk Session members are responsible for spiritual affairs
within the Church and they a150 ove¥see & guide teams establishe(J with special responsibility for
Worship,. Nurture,. Frontline,. Property and Finance & Administration as appropriate.
Objertives and Activitles
Thè Church of Scotland is Trinitarian in doctrine, reformed in tfadition and Presbyterian in polity. It
exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As
National Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the
people in every Parish of Stotland through a territorial ministry. It co-operates with other Churche5 in
various ecumenical bodies in Scotland and beyond.
The Barn Church Culloden, provides Sunday worship service5 for members and the wider Parish
population of all ages and learning abilities. Ardersier Parish Church is our Local Mission Church
nurturing the local Christian community in that area. As a United Church we continue to foster caring
evangelism to meet the needs of our community, with a special focus the poorest and most
marginalised.

Trustees, Annual Report (cont.) Year ended 31 December 2024
Achievements and Performance
2024 is our first fijll year as a United Church known a5 Culloden & Ardersier Church of Scotland.
Our Membership Roll as at December 20Z4 was 164 Members and 37 Friends.
Our in-person & virrual Sunday Morning Worship Se￿iCe at rhe Barn Church Culloden has
attendances of c70.
Our Local Mission Church ILMC) at Ardersier has c25 attending.
Some highlights from our 2024 calendar.. -
Sunday Club for Primary School young people,
Youih Group Sundays & Pizza / SU Meetings
Kinderland for Pre School Children.
Boys Brigade meet weekly in our Church Premises.
Bible Study Groups.
Various Prayer & House Groups.
Sunday Prayer Ministry.
Reminiscence Groups~ outings & events for our elderly.
Sozo Healing & Deliverance Ministry.
Monthly Exchange Hub.
Weekly (Winter) Warm Soci21 Hub - soup / coffee. tea, etc.
LMC - Godly play for primary aged children
LMC - Calé Library Iweekly outside summer months)
LMC - Men's monthly Breakfast Group.
LMC - Weekly Bible study [Oasi5 Groupj
LMC- Monthly Café Church (the third Sunday in the Fnonth),
LMC- Harvest Lunch
LMC- working to support Ardersier Youth Forum with Communiry styled events
Holy Communion was held at the Worshipping Church (Barn) four times during
2024.
Supporting our Community via our Community Fridge. This assists in reducing the
amount of food waste flowing to landfill.
Gardening Group met 4 times weekly to develop / manage our Community Garden.
Food grown transfers to our Comtnunity Fridge.
Food 4 Good - supporting those in "short-term" need in our community. This is
partnered with major supermarkets and assists with carbon footprint.
Food 4 Good 2024 Christmas Hamper Appeal- supporting c200 familie5.
In lune 2024 we iFJducted our new Minister and this has reinvigorated us as we look to move
forward as a united Church. We continue ro remain faithful looking to adapt our Church and
Ministry to meet the needs of God's people.

Tru5tees' Annual Report {cont.)
Year ended 31 December 2024
Financial Revlew
The accounts for the united Church which we are now presenting reflect 12 months trading artivity at
the Barn Church & Arder5ier Church (the United Church known a5 Culloden and Ardersier Church of
5cotlandl. The prewous year data reflects 8mths Barn and only 4mths United Iwe united at end Aug
20231.
At the year end131 Decernber 20241 we held 8 active funds-.
GeneralFund
Total General Fund Income wa5 c£108k. However, during the year we have received a nurnber of "one
off" income receipts which will not be repeated eg Utility refunds following Union c£4000 and
redundant Equipment / flooring sales c£4450 and a one-off Presbytery Grant ￿ceipt £8310 resulting
in an overall adjusted income of c£91k. which is broadly in line with 2023 adjusted incorne.
Total General Fund ex
enditure was c£123k and after adjusting a One-off expenditure of c£8k in
respect of Minister Appointment Expenses our adjusted expenditure is t£115k. However. we remain
mindful that during the period under review we were in a ministerial vacancy situation for c6mths for
which we received the benefit of a vacancy allowance of £5069 set against our Giving to Grow 2024
requirement.
In 8eneral terms pre adjustments we hève income of c£108k, expenditure of c£123k and interfund
movements c£4k resulting in a de
c£19k. Taking account of the aforementioned one off
adjustments we have net income of c£91k, expenditure of c£115k and interfund transfer receipts of
£1.5k producing a trading deficit of c£22.5k.
Fubric Fund
The Fabric Fund Temains to support internal and external building fabric of our Churches and Manse.
Desi
noted otherFunds
sund
Club. Kinderlond- Reminiscence Grou
- Sozo Minist . Garden Fund & Shoebox
All remain active areas of Church life for which we maintained individual de5>gnated Fund Accounts.
Our Shoebox Fund was closed during the year.
Reserves Poli
It is the Trustees, policy to hold General Fund and Fabric Fund reserves of approximately three monihs
General Fund Igenerall expenditure.
At the year end the Church held funds of £28,164 in the General Fund and £52,584 in the Fabric Fund
Total £80,748 In terms of our financial covenant here we would look to hold min £30,781 Imin 3x
months general fund expenditure). In Sumrnary our financial covenant has been met.
That said the Trvstee have noted the substantial tTrding shortfall in 2024 (which has been funded
frorn our reserves) and the Trustees are actively looking at ways to address this.
The Church also held £9,635 in designated funds across 6 of the remaining Church Fund Groups. The
Trustees ctsnsider the make-up of this sum as appropriate.

Trustees, Annual Report {cont.)
Year ended 31 Decernbei 2024
Statemellt of Trustees, Responsibilities
Charity law requires the Trustee5 to prepare financial statements for each financial year which show a
true and fair view of the 5t3te of afftirs of the charity and its financial activities for that period. In
preparin8 those financial slatements, the Trustees are required to
selert suit>blo accr>4JntinB policies and then apply them consistently
ake judgements and eSt￿mateS that are re£sonable and prudent
state whether applicable accountine strdndards and statement5 of recommended
practice have been followed, subjert lo any departures disclosed and explained
in the financial 5tatements,' and
prepare the financial statements on a '80in8 concern basi5" unless It is inappropriate to
presume th6t the charity will continue in operational existence.
The Trustees are Tespon5ible for keeping Proper accounting records 'Nhich di%close with reasonable
accuracy at any tlme the flnancial p051tion of the charity and to enable them to ensure that the
financial staternents comply %vlth Ihe Chaiities and Trustee Investment IS¢Dtlandl Act 2￿5 and the
Charities Accounts (Scotlandl Regulations 2006. They are 8150 responsible for safeguarding the assets
of the charily and hence for taking reasonable steps for the pievention and detection ol flaud and
other irregularities.
Approved by the Trustees and signed on their behalf,

Culloden and Ardersier Church of Scotland. Charity No. SC000662
Report ol the Independent Examlner
I report on the accounts of the charity for the year ended 31 Decetnber 2024 whith are Set out on
pages I to 16.
Respective responsibilitles ol TrLtstees and Examiner
The charity's Trustees are responsible for the preparation of the accounts in accordance with Ihe
torms of the Charities and Trustee Investment 1Scotlandl Act 2005 and the Charities Accounts
Iscotlèndl R&4ulations 20Ckfi.
The ch3rity Trustees consider that the audit requirernent of Regulation 10111 lal to Icl of the Accounts
Re8u13tions does not apply. It is my responsibility to examine the accounts as required under section
44111 Icl of the Act and to state whether particular matters have come to my attention.
Basis of independent Examinerfs statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotlandl
Regulation$ 2006. An exarnination include5 a review of the accoijnting records kept by the charity and
è comp8ri5cn of the accounts presented with thosè records. It also includes consideration of any
unusual iierns or disclosures in the accounts and seek5 explanations from the Trustees con￿MIng any
Such mauers. The procedure5 undertsken do not piovide all th• evidence that would be required in
an audit, and consequently I do not express an audit opinion on the view given by thÈ accounts.
Indepenéent Examineys statèmeni
In the course of my examination, no matter ha5 come to my attention.
which gives me reasonable cause to believe that in any matersal respect the
requirements.
to keep accounting record5 in accordance wrth Section 44 llllal of the 2￿)5
Act and Regulation 4 of the 2CK)6 Accounts Regulations, and
to prepare 8CCOUnts which accord with the accounting records and comply
with Regulation 8 of 2006 Actounts Regulations have not been met, or
to which. in my opinion, attention should be drawn in order to enable a proper
Ltnéerstsnding of the accounts to be reached.

Culloden and Ardersier Church of Scotland
Statement of Financial Activity
For the period from 01 January 2024 to 31 December 2024
Tdal
pr￿￿Or
63,8&426
17,700.13
3,141A7
I2,7￿.00
2,51120
119.997JJ6
ryIn￿￿e
brf*net8fjffj FL¥wJs
In*strnertln(x)me
82.724.26
12.498.60
1.160.IK)
18,6W26
2a8116
79th927
3.C¢1.70
12.780.
529.00
Irthrne I*$0￿Sf[tsM (hriWePdiiDèS
Tlyal I￿¢V
I.￿220
11A)&43
101694.96
lo8￿91.65
l*soJrces used
16J67.08
16,367n8
15,64439
4,4Y26
&1,47477
134.904.
G)￿rna￿ CA>sts
Ch£ritsbl&J*bMtses
I32,2￿￿5
19,632.63
169.20926
106.756.93
26.452 62
19.632.63
46,Q85.25
Z38.470A1
TdalexF*nSlure
lrtcr*lleythrel re50ur¢ès tdWetrar￿fer
123,124.01
14,532 381 IM,879.821
149,212201 151.783.451
Trar*fefS.'
fross tyarGfets
L%5 tyar£fer6 ￿N￿en￿j￿￿S.￿l
c¢1￿rr￿￿ÈdgaIr￿Ikk%seS
(*1[￿￿¢S5es on In￿s￿￿E￿I assets
5.W.59
7WX9
38,081.19
,468.591 I36D81.191
15S68.591
t¥ThemertinfuNts
119POO.97) 130311131
149,212.201 151,783A51
139.SgSJ7
191,379J2
T(*allurn￿
47,165.32
92,43Q.55
90,383.67
139.595J7
carriadfward
3g,1t4.3S
62219.32

Culloden and Ardersler Church of Scotland
Statement of Balances
as at 31 December 2024
Unrestricted
Designated Restricted Endowment
Total
Thisyear
Total
Last Year
Bank & Depo$it Balan¢es
Opening Bank
Opening Inyestor Deposit
Total Bank & Deposits
92,430.55
133,627.28
5,968.59
139,595.87
191,379.32
0.00
191,379.32
41,196.73
5968.59
47,165.32
92A3D.55
0.00
Movement in the Year
Surplus (Deficit) Receipts over
Payments
Total Surplus (Deficil I
Receipts over Payments
-19,OCX).97
-30,21L.23
-49,212.20
-5L,783.45
.19,OW.97
.3￿211.23
-49,212.20
-51.783.45
Closing Bank Balance
Closing Investor Deposil
Total Net available B31ances
28,164.35
62219.32
90,383.67
133,627.28
5968.59
139,595.87
28,164.35
62,219.32
O.DO
90,383.67
The A¢count5 were approved bythe Trustees/ Unitary Board on 14 January2025
For and on behalf of theTrustees / Unitary Board.
io

Culloden and Ardersier Church of Scotland. Charity No: SC000662
Accountin8 Policies
The principal accounting policie5, which have been applied consistently in the curfent and preceding year in
dealing with items which are considered material to the accounts, are set out below.
Basls of preparatitsn
The account5 have been prepared in accordance with applicable accounting standard5 and under the historical
cost convention, modified, where appropriate, to reflect the inclusion of investments at market value, and in
accordance with the Charities and Trustee Investment (Scotlandl Act 2005, The Charities Accounts (Scotlandl
Regulations 2006, the Regulations anent Congregational Finance approved by the General Assembly of the
Church of Scotland in 2007 and the Statement of Recomrnended Praclice.. Accounting and Reporting by Charities
12W51.
The accounts have been prepared on a Receipts & Payments basis as the ChaTItY'5 income is less than £250.(￿.
Funds
Funds are classified as eithèr restricted funds or unrestricted funds, defined as follows.
Restricted funds are funds subject to specific requirement5 as to their use which may be declared by the donor
or with their authority or created Ihrough legal processes, but still within the wider objects of the charity- no
Restrirted Fund5 were held by the Charity during the year.
Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity.
If parts of the unrestricted funds are earrnarked at the discretion of the trusiees for a particular purpose, thev
afe designated as a separate fund. This designation has an administrative purpose only and doe5 not legally
restrict the Trustees, discretion to apply the fund.
Endowrnent Funds- no Endowment Funds were held by the Charity during the year.
Incomlng resources
All donations and gifts are included within incoming Tesources under either unrestricted or restrirted funds
according to the terms under which the donation is made and when the amount can be quantified with
reasonable certainty. Dtsnations and gifts in kind are brought into the accounts at their market value to the
charity.
Resources expended
Expenditure is recognised on an actual basis as the liability is incurred.
Normal repairs and maintenance are charged to the General Fund,. extraordinary repairs and improvements are
met from the Fabric Fund and / or by a special fund rèisin8 effort.
Tangible fixed asset5
The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the
Church, halls and manse, vested the Church of Scotland General Trustees. No consideration 15 payable for the
use of these assets. Expenditure incurred on the repair and maintenance of these asset5 is charged as resource5
expended in the statement of financial activities in the period in which the liability arise5.
The charity has no specific tangible fixed assets having a value to the charity greater than one year.
Investments
The Charity's Church of Scotland Investor Trust instant access Deposit Account was realised during the year and
the funds totsllillg £5968.59 were lodged into the Fabric Fund Bank Account via transfer through General Fund.
There are no investments held at the year.
Taxation
Culloden and Ardersier, Church of Sctstland is recognised a5 a charity for the purposes of applicable taxation
legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for
VAT and resources expended therefore include iriecoverable input VAT.
li

Culloden and Ardersier Church of Scotland
Analysis of Income & Expenditure
Selected perfod: 01 January2024to 310ecember2024
Total
General Oeslgnoted ￿strIcted Endowfflent
Thls year
Last ￿ar
Income
Voluntary Income
itwQYerin95
8.Tl2.07
5,9)7 13
7.1￿0.
$9.148.15
52.992.01
2,1SO.(K)
2273.82
13.76404
17,587.31
83,B84.26 85,940.27
8.772.07
50.IK)
$9,148.15
1.OdQ.t
13.784.04
82,724.26
1.110.IX)
[￿atiO
GftAd TaxRwered
Voluntary Incom Tot818
1,160.00
tlvlties for Generating Funds
I￿a$sCA)ffe&S
Chtstth H￿I￿R￿mP￿Ta
M5L￿1¥r￿ous Ir
7.769.55
3.999.22
4.289.73
12,42363
66258
1.16370
1.￿3.80
1.325.85
51.50
7,769
3,999J2
139.73
4.150.0)
Lctyl FutwJfdiS1ng
LutK* Qub
K￿do￿al￿ Feès
173.91
173.91
17,700.13
18.690.28
tlvttle$ for Generatlng Fund5 Tot81s
12,498.6
5,201.53
Investmpnt Income
2,6Y.Ofj
447.46
2,S91.16
B3nk&f*pD5iI knl
Colsh￿t0￿ TrLJ51
2,614.72
446.98
3,141.47
2,381.16
InvestmEnt Income Total8
79.77
3,081.7
Othar
8,310.
28￿52.1￿}
(¥ants R￿l￿d
8210.0)
29n89.
iknion- P¥dersierChurth
SalBotMwWes
Lknion. FÈtyChurth
Other Totals
4AX>.(X)
4.460.(Q
19,157.77
12,760.00 79,599.27
12.760.00
In¢om? re50urce5 Irom Charltable Pthlvtties
Lccal Ewts
ing5 &FunBrd5
Life&TAbrk Ints
1,W.20
1.982.20
487.0)
42.0)
487.cll
42 (X)
Incorna resources from Charitable Actlvltlos Totals
S29.00
1,982.20
2,511.20
Income Grand Totsl
108,591.63 11,405.43
119,997.06 186,694.96
12

Total
Expenditure
GAneral Deslgnated Restricted EndoW￿0t
Thls ￿ar Last year
Local Stafflng Costs
Pulpit Supply
ChLth Planager
TaXIM￿ L￿xIs81￿85
CleaneiWes
Local Stafflng Costs Totals
7(Kl.(K)
7,&57.72
2,080.36
5,729.IXI
16,367.08
124000
7,055.36
2,113ll7
s,2￿
15.644.39
71X>.
7.￿7.72
2,C&O.26
5.729.00
16.367.08
Governance Costs
4,45426
4,454.26
PfOÈS5i￿al Fees
Govgrnanco Costs Totals
Ch8rltsbS8 Pthlvltle6
GivirvJ to Grow
Stipend Endowment Income
y Allowance
Presbytery Dues
Mini51Èts Travel Exps
Minister Business Telephone
Lunch Club Meals 2023
Events. Entertyinment, F￿d
Chri51m8s I Eo5tÈr variou$ Exp5
ATdersier& PettyGiwnglo Grow
Stationery, B¢oks, Toner etc
Photocopying l Equip Rental8
.Church Tele l Broadband
Equipment S¢)ftware & Other
Warrn Hub
Lrfe & lthrk Mag
Manse Ulililies
Courses. Mernbership, Travel
Food for Good Supplie$
Refuse collection
Miscellaneous lin¢ Coffee $upplie5 etcl
Maint l Repairs Church
Gas
Electri¢ity
Healing Oil ￿derSIer
InsuranGe- Building$ & Contents
Cle8ning & Sundry Materia15
Upkeep of Ground5
Council Tax Manse
Mainl l Repairs Man
Fabfi¢ Mainl Church
Charitable Oonalion5
Adopt A chi￿ 2
Minister Appointment Exp6
Charltable *Ktlvltles Totals
65,565.th)
12.320.ODI
(sL￿9.ODl
1.311.00
1.207.66
1500
65M51X) 46278.
12mO.(KJI
12B7.001
1S,C69.LY)) 111,1g6.001
1,311.OD
932.(A)
240.C
1.207.86
15.(X)
2.033.f
3.12523
47127
11J10.IYI
11114
793.20
54.99
1.4￿￿3
321.53
2.2￿.03
37652
J7
3.128
1212.81
3.9Bfj￿6
7TfjAS
166.(M)
586.15
748.18
2%.(N)
fjffi.48
691A5
3,9PIJS0
5.379.54
7,04524
82827
3,7Z9.31
891.43
1.312 f
1A8621
277.97
3.12810
1.21201
5A3)25
771
168lX)
.15
1W.94
2￿.00
i￿.48
1,191.45
3,W).Y)
5,37954
7,Od524
82827
3,72931
89143
1.312.66
1.4e821
9.719.04
11.923.46
1,348.99
3,1￿.94
1,051x2
3.139.71
135
2.W2J
S.4￿26
4.155.84
729.76
3.￿.36
748.e6
1.427.58
2.C
14325
9,441.07
11,923.46
2(Kl.
8.1Cfj.58
106,756.93 26,452.62
8.1(K
133.209.55
83,174.T7
Other
19.632.
19.632.03
19.632.63
134.￿.￿3
19,632.03 134,904.99
Qthor Tot815
Expenditure Grand Total
123,124.01 46,085.25
169,209.26 238,478.41
13

Culloden and Ardersler, Church ol Scotland.- SC000662
Fund movement summary
Selected period.. 01 January 2024 to 31 December 2024
Fund Balances
Fund
Fund Balance5
Recelpts
Payment5
Net Transfers
Brou
ht F0ry4ard
Carrlod fojward
28.164.35
General Fund
47,165.32
108.591.83
123,124.Q1
4,468.59
Fabr￿ Fund
63,093.03
6.235.61
22.713.52
5,968.59
52,583.71
Garden Prqect Fund
Sunday Club Fund
Kinderland Pre Sthwl Fund
24,359.43
2,130.OD
19,632.63
-1￿.00
6,756.80
444 97
464.95
0.00
19.98
863.90
1,323.28
877.82
137.00
-1,200.CQ
600.00
0.00
500.00
0.00
S￿eboX Fund
Reminiscentt Group Fund
2,405 24
100 00
1.674.53
-so.
780.71
.150.00
789.23
Sozo Minis
Fund
284.82
1407.59
139 595.B7
119,997.06
169 209.26
0.00
90 383.67
Totals
General Fund used to house the general day to day bu&ness operallons of th8 ChurGh.
Fabric Fund- for rep8ir5 1 m81ntenance lo ch￿￿h Ènd Manse.
Bullding Fund-for Church major Building Project
Kinderfand Fund- Church Pre School 8ge Group.
Sunday Club Fund- ChurGh Primary School and early Secondary Schwl ag? Group.
Reminiscence Group- Ghurch Group for eklerly in the cornmunity
Shoebox Fund-for Supwrt of Annual Chri51ma5 Shoebox Appeal- Closed during the year.
Sozo Ministry Fund- healing & deliverance Minlstry in Ihp hSghbnds & Islands
14

Culloden and Ardersier Church of Scotland. Charity No: SC000662
Notes forming part of the financlal statements
for the year Ènded 31 December 2024
2024
2023
Lotal Staft costs and numbers
Salaries & W3ge Costs
Social Security Costs
Total
13,587
080
67
L2.290
The average nurnber of local employees durir8 the year, caleu12ted on the basis of a FfE head cournt, was as
follows-.
2023
umber
2024
Number
Premise5 Managernent
Church Manager
Total
21
All Church of Scotland congregations contribute to the Natlonal Stlpend Fund which bears the costs of
all ministers, stipends and employer'5 tontributr'ons for national insurance, penslon and housing and
loan fund. Ministers, stipends are paid in accordance with the national stipend scale, which is related
to veaTS of service. For the year undèr review the rninimum Stipend was E31,642 and the maxlrnum
stipend in 5 and subsequent years of service £38,884
ND employee was palé more than £60,000
TTruslee Remuneration and Related Party Transactions
No Trustee, nor any persan related to a Trustee, had any personal inteTe5t in any contract or transaction
entered into by the tharity during the year.
During the year the Church paid on behalf of th
and M8n5e Council Tax £1486.
usiness Telephone costs £15
IrNestments
Our Church of Scotland Investor Trust instant access Dèposit Account was realised during the year and
the funds totalling £5968.59 were lodged into the Fabric Fund bank Account wa transfer through
General Fund, There are no investments held at the year.
51
Sale of Movable Assets
During the year variou5 unuseo and surplus to requirement move8ble assets were sold generatin8
"one off" income of £4450 The main asset wa5 old flooring from Barn Chuich.
61
Thiré Party collections- Not Part of our Accounts
Donations during thè year were invited to be rnade directto our elected Charities anLI as such we have
limited visibility on the level of funds raised. However, durlng the year we pa55ed over.. £L35 to Adopt
A Child. £200 Street Pastors, £240 Blythswood Care. OUT LMC also supponed Chrlsiian I Soup &
Sweet lunch at LMCI £509.. Macmillan Cancer Support (Coffee Morning) c£8(X) and Adopt A Child
£197. Moreover, between 3 local Churches we rais￿ Food for Good Christmas Hamper Funds totolling
£3,350.
All these funds do not form part of our trading a¢tiiAtie5 and have been collected and dlstribuled for
the benefit of third parties. All funds were ful￿ disbursed at the year end.
15

Culloden and Ardersier Church of Scotland. Charity No: SC000662
Notes forming part of the financial statements
for the year ended 31 Detember 2024lcont.I
71
Analysls of Net Assets between Fynds
Unrèstrirted
Designated
Restrlrted
Total
Fixed Assets
Investments
Current Assets
Current Liabilities
Net Assets at
31 December 2024
28,164
62,219
90.383
Charitable Donation5
£200 wa5 donated to the African, Caribbean, Asian and Mixed Heriiage Association- Black History
Month Celebrations. This was rnade from the General Fund during 2024.
91
Legacie5
No Legacies were received during the year.
ioi
Grants
An unrestricted Church of Scotland Inverness Presbytery Giving to Grow Grant of £8310 was received
in January 2024, This was lodged to the General Fund.
16