Strath & Sleat Church of Scotland
ACCRUED (SORP COMPLIANT) ACCOUNTS
Congregation No: 422304
Seottish Charity No: SC 001285
Year ended
31 St December 2024
SORP accounts
Revised 1212021

Strath & Sleat Church of Scotland
Trustees, Report
Year ended 31 December 2024
The trustC¢5 pr¢s¢nt their annual report and financial statements of thc charity for the year cndcd 31 December
20?4. The financial statements have been prepared in accordance with th¢ accounting polici&% set out in the
notes lo the accounts and comply with the General Assembly Regulations for C.ongreg&tional Finance, the
Charities and Trustee Investrnent (Scotland} Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as
amended) and "Accounting and Reporting by Charities.. Statement of R¢¢ommended Practice appli¢iible to
charities preparing their accounLg in accordance with the Financial Reporting Standard (Ipplicabl¢ in the UK
and Republic of Ireland (bRSI 02}'- (¢ff¢ctive from l January 2019).
Objectives and Actlvlties
Th¢ Church of Scotland is Trinitarian in doctrine, Reforn]ed in tradition and Presbyterian in polity. 11 exists lo
glorify God and to Work tor the advancemenl of CI￿lS1,5 Kingidom throu&Thoul the world. As a nalional Chureh,
il acknowledges a distinctiv¢ call and duty to bring thc Ordinanccs of rcligion to the people in every parish of
Scotland through a teTritorial ministry. It co-operates with other Churches in various ecumenical bodies in
Scotland and beyond.
Strath & SSeat Parish seeks to liv¢ faithfully through a network of three local worshipping Lomrnunities in
Broadford, Kilrnore, and Kyleakin - each operating independ¢ntly bul under shared oversight - with a fourth,
Elgol, currently in a more fragile slate. Weekly Sunday morning services and Jntdweek meetings are held in
Broadford, Kilmore, and Kyleakin, complemented by a fortnightly afternoon Gaelic service, alternating
bclween Broadford and Kilinore.
Achievements and Performance
Make It Count Parenl and Toddler Groups
Now in their fourth year, these weeldy groups in Broadford and Kilmore continue to provide vital
support and encouragement to parents.
Nourish Monthly Fellowship
This initiativ¢ offers a wann mcal and fcllowship, primarily in Kyleakin but open to all within the
parish. It has been a valuable space for connection and community.
Ministry in Elgol
Following the closure of thc Elgol church in 2023, th¢ Kirk Session will b¢ looking at opportunitics to
provide additional ministry lo this area in 2025.
As ever. we give thanks to God for the many individuals in our parish who contribute through service,
att¢￿d￿1Ce, encouragcmcnt, and l¢&dersh(p.
Key changes
On 5th October 2024, we were delight￿ to welcome our neiv Ministcr.
Associate of the parish. This followed the departure of
new role of Presb)t¢ry Clerk for Clèir Etlean i.
a fomier
year earlier. who iiTrok up thc
During the vacancy, the parish Lonlinucd lo function effectively duc lo its w¢ll-developcd le￿ll ministry.
Many individuals served faithfully through lay preaching, worship teams, and by providing invaluable
support to both the Minisler and the Kirk Session.
We gifftv¢ thanks for another busy and truitful v¢ar and look forward with ¢xpcclation to what 2025 will bring.

Strath & Sleat Church of Scotland
Trustees, Report (eont)
Year ended 31 December 2024
Vision
Our vision for the parish Includes gathering tlie congregations monthly for joint s¢rvices to foster
encouragement and unity through worship, t¢stimony, and discipleship.
One of the key challenges we aim to addr¢ss is the lack of young families within the parish. As a Kirk
Session, we are PTayerfully considering ways to support and develop this area of ministry.
FAnancial RevAew
The principal sources of income are Gift Aid offerings, weekly freewill offerings and open plate collections.
Th¢ lotal re¢¢ived from these sources (including tax recovered on Gift Aid offerings) in 2024 was £92613
increase of 3.43 % ovcr 2023. The General Fund showed a d¢ficit of income over expenditure of £1151 (2023
surplus of £8652) due mainly to vacancy costs such as such as pulpit supply, removal and induction.
Contributions from the congregation durin& 2025 need to reflect a minimum increase of 40/0 to cover ongoing
standing costs {not least the escalaling eleclricity costs), make contributions to the wider sharing churcli and
undcrtakc esscntial maintenance of the fabric of our churches and manses. There were 59 Gift Aid donoTS
(2023 - 65) and 26 regular donors who do not use Gift Aid (2023 - 30}. of th¢ total of 85 some 60 donate
by bank standing order (2023 - 66}.
At the balance sheet date, restricted funds of £1 0001 (2023 - £16482) were h¢ld by the church.
Investment Policy and Performance
No material inv¢stmcnts are held by the Parish.
Risk Management
Due to the fact that the Parish finai)ces have not improved to pre pandemic l¢v¢ls yet it will still be prudent to
consider measures to reduce expeiidilure andlor increase income.

Strath & Sleat Church of Scotland
Trustees, Report (cont)
Year ended 31 December 2024
Reserves Policy
The charity trustees have Considered the reserves required and have taken into account their ¢urr¢nt and future liabililics.
It is the Trustees, p)licy to hold reserves of approximately ou¢ month's expenditure includillgi designaled funds. At the
year cnd the Church held unrcstrictcd funds of £411946 (2023 - £42097). £1,600 (2023 - £3.236) is rcstTiLtEd for fabric
funds and other restricted funds of £8,-195 (2023 £13246) are shown in Note 15 10 the accounts. The (ieneral Fund
theretore is showing a balarLce of £40,946 (2023 - £42,097)-
However, the trusttts are aware of the need to keep fimds available lo mcet un¢xpecled fabric repairs where the balat)ce
in ihc restricted fabri¢ fund is not sufficiellt to meet Ih¢ costs. The tNstees intend to revie￿, tlieir reseNes policy at
regular intcrval5.
Structure, Governance and Management
The congregaiion is a r¢gistercd clLarity, number SCOOI 285 and is administer¢d in accordancc with the temis of lh¢ Deed
of Constitution (Unitary Forni) and is subjcLI to the Acts and Rcgulations of the General Asscmbly of th¢ Church of
Scoiland.
Mcmbers of the Kirk Sc5SitTrn are the charity irnstees. The Kirk Session members thc clders of the chwch and are
chosen from those members of the church ￿'hO are considered to have the appmpriate gitls and skills. The minister, who
is a member of the KL'rk Session, is elected by the congregJalion and inducted by Presbytery. The Kirk Session which
meets a minimum of cight times a y¢ar is responsible for spiritual affairs within the church and since the transition to the
Unitary Constitution in 2019 ils members are also expected to have the skills and commilmcnl lo contribute to the
manag¢ment of the business affai￿ of the Church. Certain responsibilities are delegated to the Finance Team and
Propcrty Tcam as appropriate.
Reference and Administrative Information
Trustees
The trustees who Setved in 2024 and up to the datc ot'signing the accounts were
Klrk Sesslon
PTiRcipal Office-bearers
Minister..
Interim Moderator..
Session Llerk..
Church Treasurer=

Strath & Sleat Church of Scotland
Trustees, Report (cont)
Year ended 31 December 2024
Prlnclpal Office(s)
Charity No.. SC001285
Independent Examlner
MacKenzic Kerr Limited, Redwix)d, 19 Culduthel Road, Inverness IV2 4IL4
Ballkers
Bank of SLotland, Main Street, Kyle, IV40 YAB
Trustees, Responsibilities in Relation to the Financial Statemenls
Tile oliarity trustees are responsible for preparing a irustees, annual report and financial stalemenls in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Acccptcd Accounling Prdctice)-
The law applicable to charities in Scotland requires the chanty trustees to prepare financial statements tor each year
which show a trne and fair ￿eW of the state of affairs of the charity and (Trf the income and eX￿ndItUre of the charity for
that period. In prq)aring the tinancial stateinents, Ilie truslees are required io:
select suitcible accounling policies and Ihcn applv Ihcm consislcnily,.
observe ihe ineihod and principles in the applicable C])artti¢s SORP-
make judgctnents aiml cstimates ihal are reasonable and prndent,.
state ￿'hether applicable aceounling standards 8))d statements ol- recommended practice have been followed,
subject to any departures disclosed and explained in tlie financial statcmcnts-
prepare the financial statements on lh¢ going conlern basis unless il is inappropriate to presume that the ¢harily
will continue in operational exist¢nc¢.
The trnslees arc rcsponsiblc for kccping adequate accounting r¢cords th<il arc sutricient to show and explain the charily's
transactions and disclose with reasonable a¢cura¢y at any lime the financial position of the charity and to enable them lo
¢nsur¢ that thc fiiiancial stalcincnts comply with tl)e Charilicb and T￿stCe Invcsln)enl (SLotland) Act 2005 and ihe
Chdfiii¥s AvLouiils {SLuiland) RcgulaliDns 2006 las au]ended}. They are lilso responsible for safeguarding ihe assets of
the charity and h¢nLe for thking reasonable 51eps for the prevention and deiection of fraud and other irregularities.
The trustees are responsible for the mainrenance and iniegrity of the charily and fin4ncial infonnation on th¢
congregation's website. Legislation in the lJniied Kingdom governing the preparation and dissemination of financial
staiemcnts may differ from legislalion in other jurisdictions.
Approved by the TnJsle¢s and sigJned on iheir behalf:
Date 27 Februar), 2025

Strath & Sleat Chureh of Scotland
Independent Examiner's Report to the Trustees of Strath & Sleat Church
Year ended 31 December 2024
I report on th¢ a¢counls of the charity for the year ended 31 December 2024 which are set out on pages 7 to
18.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance wiih the ternis of the
Charities and Trust¢¢ liiveslment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006
(as amended).
The charity trustees consider that the audit requirement of Regulation 10(1) (a) lo (c) of the Accounts
Regulations does not applv. It is my responsibility lo examinc the accounts as required Und￿ sectioii 44(1) (c)
of the Act and to 8tate whether particular matt￿S have come to my attention.
Basis of independent examiner s $t#tement
My eXa￿inatiOn is carried out in accoidance with Rcgulation 11 of the Charities A¢¢ounts (Scotland)
Regulalions 2006 (as amended). An examination includes a review of the accounting rcwrds kept by ihe
charity and a comparison of the accounts presented with ihose records. It also includes consideration of any
unusual il¢ms or disclosures ill thc accounts, and seeks explanations frorn the trustees conLeming any such
matters. The procedures undertaken do not provide all tli¢ evidence that would be r¢quir¢d in an audit, and
onsequently I do not express an audil opinion on the view given by the accounts.
Independent examiner's statement
In the course of tny examination, no matter has coillc to my attention
which gTives me reasonable cause to believe thai in any material respect the requirements:
to k¢q) accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of
the 2006 Accounts Regulations (as amended}, and
to prepare accounts which accord with the accounting records and comply with Regulation 8 of the
2(N)6 Accounts R¢guldtions (as amended) hdve not be￿ met, or
2. to which, in my opinion, attention should be drawn in order to enabl¢ a proper understanding of the accounts
to be reached.
MacKen2i¢ Kerr Limited
Kedwood
19 Culduthel Road
Invern¢5S
IV2 4AA
Dale.. B rtc.& tcos

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Strath & Sleat Church of Scotland
Balance Sheet
At 31 December 2024
Tot41 FuDds 2024
Prlor Year 2023
Fixed Assets:
T2n8ible assets
Invesunth]ts
Total Fixed A55ets
Current A55et5
Debtors
5098
4948
Cash ai bank and in hand
49602
57130
Total c￿rrellI A55ets
54700
62078
Li*bilities
Creditors Calling due within one ye4r
P4et Current As5el$
Creditors falling due afier more
than one year
12
3753
3497
511947
58581
Net Assets
505147
58581
The funds of the eharfty:
Endowment funds
Is
Regtri¢ted income funds
l(KJOI
16147
Unrestrict¢d incorne funds
40946
42434
50947
Total ch8rlty funds
Is
50947
59581

Strath & Sleat Church of Scotland
Notes forming part of the financial statements
Year ended 31 December 2024
Aecounting Policies
Charitv information
Strath & Sl¢at Church of Scotland is an unincorporated association established on 14 December 1965.
Basls of preparation
The financidl statements have been prepared in accordance with "Accounting and Reporting by Charities:
Slalement of R¢¢omm¢nd¢d Prathice applicable to charities preparing their accounts in accordance wilh the
Financial Reporting Standards applicable in the UK and Republic of Ir¢land (FRS102)"" ¢ff¢ctive from I
January 2019 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRSI 02),
the Charities and Trustee Investment (Scotland) Act 2005 and the Charities accounts (Scotland) Regulations
2006 (as amended). This charity is a Public Benelit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charilies not to prepare a statement of cash
flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the ncarcst £.
The financial statements have been prepared under the historical cost convention. Th¢ principal accounting
policies, which have been applied consistently in th¢ current and preceding year in d¢alingJ with items which
are con8idered material to Ihc accounts, are set out below.
Fund accounting
Funds are classifi¢d as either restricted funds or unrestricted funds. d¢fin¢d as follows.
Restricted fitnds are funds subject to specific rcquirernents as to their use which may be declared by the donor
or with their authority or created through legal processes, but still within the wider objects of thc charity.
Endowment funds are funds which have b¢en given on the condition tl)at the original capital sum is not reduced.
but the income there from is used for the purpose defined in accordance with the obj¢¢ts of the charity.
Unrestricted fimds are expendable al the discretion of the Irustees in furtherance of the objccts of the charity.
If parts of thc unrcstri¢t¢d funds are eannarked at the discretion of th¢ trustees for a parti¢ul(Ir purpose, they
ar¢ designated as a separate fund. This dcsignation has an administrative purpose only and do¢s not legally
restrict the trustees, discretion to apply the tund.
Going concern
The Trustees consider that ihere are no material uncertainlics about the ability of th¢ charitable company to
contiiiue for the foreseeable future, and therefore lias adopted the going concern basis in prcparing Ihcse
finaiicial statements.
Recognition of income
IiicoEn¢ is r¢LObJIli5ed when th¢ charity has entitlement lo the funds, any perfomi(Ince conditions allached to the
item(s) of iiicome have b¢¢n m¢t. il is probable that the income will b¢ r¢ceived and the amount can be
mcasured reliably.

Strath & Sleat Chureh of Scotland
Notes forming parl of the financial statements
For the year ended 31 December 2024
Dong4ted services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control
over the item, any Conditions associated with the donated item have been met, the receipt of economic benefit
from the use by th¢ charity of the item is probable and Ihat economic benefit can be measured reliably. In
accordance with the Charities SORP (FRSI 02) Ihe general volunteer titne of congregation members is not
r￿ognIsed.
On receipt, donated prof¢ssiona] services and donated facilities are re￿gnised on the basis of ihe value of the
gift to the charity which is ihe amount the charity would have been willing to pay lo obtain services or facilities
of equivalent economie b¢nefit on the open market; a corresponding amount is th¢n recognised as expenditure
in the period of receipt.
Interest ree¢fivAble
Interest on funds held on deposit is included when receivable md the amount can be measured reliably by the
charity. this 15 nomlally upon notification of the interest paid or payable by the Bank.
Recognltlon and allocation of expenditure
Expenditure is included in the Statement of Financial Activities on an accruals basis and is recognised when
tliere is a l¢gal or constructive obligation to pay for expenditur¢.
Fixed Assets
The Charity has the right to occupy and use foT Its charitabl¢ objects certain tangibl¢ fixed assets, including the
Church, halls and manse, vest¢d in the Church of Scotland Gcneral Trustees. No consideration is payable for
thc use of these assets. Expenditure incu￿ed on the repair and maintenance of these asb¢ls is charged as
resources expended in the Statemenl of Fin¢tncial Activili¢s in the period in which th¢ liability arises.
No fixed assets are held by th¢ charity.
Investments
There are no investments oih¢r than those shown in th¢ Appendix.
Taxation
Strath & Sleal Church of Scoiland is recognised as a charity for tlie purposes of applicable taxation legislation
and is therefore not 4ubjecl to taxation on its charitable activities. Th¢ Charity is not registered for V AT and
resources expended therefore include irre¢ov¢rable input VAT.
Cash and Cash ¢quivalents
Cash (Uld cash equivalents include cash Én hand.
Debtors
Trade and othcr debtors arc rec(Ignised at ihe settlement amount du¢ aft¢T any discount offered. Prepayments
are valued at the amount prepaid net of any discounts due.
Creditors
Creditors arc nonnally recogni8ed al their seltlement ￿nOUnt after allowing for any trade discounts du¢.
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Strath & Sleat Church of Scotland
Notes forming part of the fmancial statements
for th¢ year cnded 31 December 2024
2024
2023
Stsff c05ts numbers
Salaries and wages
Pension Lonttibulions
4409
61
14330
243
Total
4470
14573
The average nLunber of employees during the year was as fullows..
2024
2023
F4umber
mber
Parish Development Assistani
to 3110312024
No employee had ernployee benefits in excess of £60,(K)0 (2023 nil)
All Church of Scoiland congr¢gauons coniribuie 10 ibe National Stipend Fund which bear% thc ci)sts of all ministers.
stipends and etnployer'5 coiitributions for nationdl insurance, pensiL)n and housing and loan fund. Ministers, Slipcnds
are paid in accordance with the national stipend scale, which is rela￿d lo years of serviLe. Fur the year underreview
the minimum stipend was £31,642 and the maximum stipend lin the 5th and subsequent years) £38,8S4.
Trustee Remutser#tion 4Dd Related Party TranMctions
DurinL the year six trustees12023 - six) received retmbursement of expenses incurred ioialling £10.092 {20?3
£14411 l including Minister s Travel Expenses.
No ItU51ee or a person related ¢0 a Uu9￿ had any personal ujtcrest in any ¢ontra¢t or trdnsaction entered into by the
charity during the year.
During Ihe year a total of£7,8701202J - £8.235) as donated io th¢ Congregaiion by trustee5.
Tfillglble Fl%ed Assets
Nont held.
10. Investments
None held.
13

Strath & Sleat Church of Scotland
Notes forming part of the financial statements
for the year ended 31 December 2024
11. Debtors
2024
2023
Gifi Aid Tax Refilnd Due
4395
4258
Other Debtors
60
Prepaym¢llts
703
630
S098
4948
12. Creditors
2024
2023
Accruals
Other
1945
1808
3753
2.398
3.499
13. ADalysi$ of Net Assets Among Funds
General
Dtsigllated
Restrlcted
Endowment
Total
Fi¥ed Assets
Inve%tmenL8
Current Asseis
44699
10001
54700
Curnt Liabilities
3753
3753
Iyet assets at 31 Dec 2024
40946
ioooi
50947
General
Deslgn8i¢d
Restricted
Endowjnent
Total
Fixed Assets
Investments
Current Assets
45116
16962
62078
Current Liabilities
3019
480
3499
Net assets at 31 Dec 2023
42097
16482
58579
14

Strath & Sleat Church of Scotland
Notes formfing part of the finydneial statements
for the year ended 31 December 2024
14.
Volllnteer$
In common with all congregations of the Church of SLoiland the congregation benefits from the contribution made by
volunteers who give their time and ialenis willi11￿llY for tl)e benefit uf the Church. The areas of congregaiional life which
rely on the contributton of volunteers are many and vailed and ￿uch of the a¢iivity would be unable to continue were it not for
the comrniiment shown.
15.
MoveintDt5 in Funds
At J January
2024
At 31 Dee
llltome
Expenditure
Tr4nsfers
2024
EndoiTrThent funds
Stipend EndowTh¢ntlGlcbc
Incorne
3171
3171
3171
3171
R¢$tri¢led funds
Fabric- Broadford
Fabri¢- Kilmore
Friends ofElgol
Lcgacy Inow lunding for
Parish) DevelopmL*I
Assist￿t W511
Church Twinn]ng Proj¢¢t
Refug?tt Holiday
Scheme
Space
PdTish Orgdnisdtions
1212
815
1209
1206
374
50
441
1159
5975
3288
4911
1064
3288
28]
2938
764
281
2938
824
1368
1308
1048Z
1.368
7849
Iwioi
Unrestrieted funds
General Fund
42097
42097
103678
103678
1048?9
104829
411940
40946
Total funds
108217
115849
51x947
15

Strath & Sleat Church of Scotland
Notes forming part of the financial statements
For the year ended 31 December 2024
At l January
2023
Ai 31 D¢¢
Intt)me
Expendi￿re
TransfeT$
21123
Endowmeni fund$
Stipend Endowm¢nVGlebe
Income
3170
3170
3170
3171
Restricted funds
Fabric- Broadford
Fabric- Kilmore
Friends of Elgol
Legacy (now funding for
Parish) D¢v¢lopm¢nl
A*isiani po%il
Church Twitming Project
Refugee Holiday
Scheme
Ceilidh nan Sg¢ul
Warm Spaces
Pdrish Organisations
6779
815
982
50
5617
1212
815
1209
25
{202)
21795
1733
15820
6635
5975
3288
8190
86
500
305
500
(500)
281
3900
595
962
483
2938
764
652
33342
12700
29620
16482
Unrestricted fulld$
General Fund
.13445
33445
97065
97065
88413
88413
42097
42097
Total funds
06787
112995
121203
oses of Endomqnenl Funds
Stipend Endow'menb'tilebe Income.. I'his amount is ¢redit¢d against our Giying io Grow Contribution and is derived from
Fund% held by ChurLh tsf S¢otland General Trustees on behalf of the parish.
Pu
oqes of Restricted Funds
Fabrtc- Broadfoid.. Funds for major restoration projects and routine mainlenance in iht church, hall and rnanse.
Alwnately these costs are charged io (h¢ General Fund.
Fabric Kilmore.. Funds fur major restoraiion projects and routine maintenance in the church and rnanse. Alternatcly the%e
costs are charged to the General Fund.
Friends of Elgol- FLmds' originally for rnajor restoralion projects and routine maintenance in the church. Alternately
cosis are char¥ed io the tienerdl Fund. Since the sale of b.lgol Lhurch in 2023 these funds are uqed to support
ocLknional
services held in Elgol Community Flall.
Legacy (now fLmdillg for Parish Development Assisthni post}- Fund holding bequest orig1r￿llY for use parttcularly at
Broadford
and Kilniore churches. Aftcr consultation w'ith othcr beneficiaries funding for Parish D¢veloptnenl L$sis￿nI post 8ince ?021.
Church Twinninu Project - Fund for support of twinning project wttb St Paul's Episcopal
Church Amman Jorddll since 2019.
Re￿¥ee Holidaj. Scheme- Fund for support of scherne initiated by Ne￿, Scots Holidays programme pre pandemi¢.
This scheme wa> revived during 2023.
Ceilidh nan Sgeul - Fund for event planned for Summer 2022 in conjun¢iioD W2th Refubjee Festival Scotland. After agreelnent
with donor the gift was Iran8ferred io the Refugee Holiday Scheme during 2023.
Warn] Spaces- Community Links Project funding for Warni Space5 pro¥ramme at Broadford Church in 2023.
16

Strath & Sleat Church of Scotland
Notes forming part of the finllneial stat¢ment$
For the yeY4r ended 31 December 2024
Parish Or
anÈsations
The%e currently comprise Sunday School, Kilmore Go411 Group {aka Sleai Community Choir), Kyleaksn Fellowship,
DI￿Ul¥l0￿ Cjroup (ak2 Thur%day Fellowsh]p 24), l.adies Group, Parish Developmeui Assistant Groups at￿ Kyleakin
Prayer Meeiing. The finance% ()f ihe fir%1 ihree are m3nd¥ed directly by the Treasurer, the other four manage iheir own
rinances on a ILay-io-day basis and report monihly or amiually io the Treasurer. All other Parish Orgtsnisation leaders have
confirnied that donations andlor expendiiure do not OLcur in their groups.
16. Collections for Third Parties
2024
2023
BlJthswo¢MI Ukrii]]t EmoTgenci Appehl
ChrastRan Aid (via
DFC I'urkeylsyrix F.#rihquake Appeal
Friends of Hope and Faith School
Harris Pujnp Fund (vid
St Pauls F.plstopsl Churth (via
100
40
180
420
381
300
Tlie Community Food BaJik- Skve &
Locha15h
io
io
1421

APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
B Y THE CHURCH OF SCOTLAND GENERAL TRUSTEES
2024
2023
CAPITAL ACCOUNT
Cr￿lt Balattces held ai 31 December at cost
8824
8824
Market Value of Balgnccs at 31 December
12915
9314
REVLNUE ACCOUNT
Credit Balance at 311)ecember
19468
17206
TEMPOIi4RY ACCOUYT
(re sale of Elgol Church)
12670
12670
Credit Balance at 31 tkcetnber