LCKHBROOM CONGREGATION
FREE PRESBYTERIAN CHURCH OF SCOTLAND
ACCOUNTS AND REPORT
FOR ThE YEAR EIIDING
31 DECEMBER 2024
Charity Nffiiter. SCCrf)1388

LOCHBROOM CONGREGATION OF THE FREE PRESBYTERIAN CHURCH OF SCOTLAND
RECEIPTS AND PAYMENTS ACCOUNT
lor the year ended 31 December 2024
Receipts
2024
2023
Collections and donations
Chufch door collections
sustentats.on Fund
Bookroom Fund
Jewsh & Foreign Mission Fund
General Building Fund
Home Mission Fund
College & Library Fund
Overseas Fund
Outreach FLFnd
Total collections and donations
£11.182.36
F2,490.¢
£100.00
£260.00
£120.CKI
£260.00
£230 (XI
£12000
£125 00
£14.887.36
£9,514 50
£2.235 00
£80.00
£235 00
£95 00
£240.00
£210.00
£100 00
£90 00
£12,799.50
Donatlon
£0.00
£800.00
Legacy
Late Miss Marie Campbell & Miss Catherine Macleod
£7.$00.00
Transfer
Assynt Congregational Fund Account
£20.000.00
£0.00
Receipts from Investments
Inl8resl (on Gongregational bank accounts)
£415.96
£367.42
Receipts from other activities
Sale of Magazines and Syncmy Prcteedings
£172.40
£197.50
Supply relund from Genoral Treasurer
£1.490.00
£465.00
Donation- Tfinitarlan Bible s￿Iety
£100.00
£220.1)0
Totsl Rexeipts
£37,065.72
£22,349.42
Page I

LOCH8ROOM COhlGREGATIOP4 OF THE FREE PRESBYTERTIAN CHURCH OF SCOTLAND
RECEIPTS AND PAYMENTS ACCOUNT
for the year ended 31st D￿Mkner, 2024
Paymgnts
2024
2023
Remittances lo General Treasurer
£4,655.00
£3,28S.00
Church buildlng
Insurance of church buikjing
Electri¢ityl
Church Maintenance
£4￿.18
£1.777.03
£15.451 88
£17,725.09
£485 67
£4.451 88
£55.263 55
£60,201.10
Manit
Manse insurance
Manse electncty
Manse oil
Manse telephone
Manse upkeep
£476.74
£290 67
£928.20
£27101
£1,484.80
£3.451.42
£462.00
£0.00
£992 63
£247 10
£3.782.18
£5,483.91
Communion Expenses
Purchase of Magazines and Sync¥J prC￿edIng$
Pulpil Supply
£977.89
£345.00
£1650.00
£2.972.89
£809 80
£308.00
£41500
£1,532.80
Governance Costs
Presbytery Expenses
£0.00
£100.00
Tr5nltalan BSble Society- Donation
£300.00
£220.00
Total Payments
£29,104.40
£70.822.81
SurpluslDeficit for the year
É7.961.32
448.473.39
Page 2

LOCHBROOM CONGREGATION OF THE FREE PRESBYTERIAN CHURCH OF SCOTLAND
STATEMENT OF BALANCES
as al 31 Oecember 2024
2024
2023
Reconciliat*on of bank and cash in hand
Balance al start of year
SuTplus/Deficil for year
Balance at end of ye•r
£21,294.92
£7.961.32
£29,256.24
É69.768.31
-£48.473 39
£21,294.92
Bank and Cash 8Jlan¢•s
Royal Bank ol Scouandffreasurers Premium A¢¢ount
Royal Bank of Scolland Business Inslanl Access Reserve
Royal Bank of Scotland 8onus Reserve Account
BaT¢i4ys Bank Business p￿rniuM 10 Day Account
Pelly Cash
Closing Balances
£24.816 29
£054
£4.439.15
£0.00
£0.26
£29,256.24
£16.789.06
£0.52
£4.375 65
£12943
£0.26
£21.294.92
Fixed As$•ts
Chureh
Manse
There are no li?￿litieS
All funds are unrestncled
roved ti the Tr
8 Febnjary. 2025 and s￿ned on Iheir behalf..
Signed by Auditor
Sh)ned bv Treasu￿1
Page 3
Ibigia)

FREE PRESBYTERIAN CHURCH OF SCOTLAND LOCHBROOM CONGREGATION
NOTES TO THE ACOUNTS FOR THE YEAR ENDED 31"DECEMBER. 2024
l. There have been no church electricity accounts received since 11107124
Pa8e 4

Independent Examlnert Report to the Tru8tee8 of the Fm Presbytirian Chur¢h of Scolland
Lochbroom Congrogotlon
I ￿e￿rt on ￿4YJnts (rf the rthaity yearended 31 D￿nber 2024 whica) afe set out
p*Jes 1 to 4.
Respectlv• rn8p0nslbl1ml￿ of Irustees and •xaminor
The charitys Intstees *e resF￿$th Ic* tho IwaralKJn orth8 ￿lunt8 in ￿*da￿￿e vitth the lemis
of Ihe Charities arKI Trt￿tee Invest￿ {ScoUand)Ad 2CKI5 and the Chantses Acc(MJnts (Sc(rtland}
Regulattons 20[￿ {as ameEiJedl. Tho charity trustees u)nsider that the audit requTrment of Regulalion
10(1) {dl of the 21XhS Aco)unts Regulabons does not awy. It is my reSpOnskn￿ty to examin the
ac0￿￿tS as f￿￿ed Ufbjer se(knn 4411) Ic) of th8A(A aThJ to st* wtslhwp¥liuMar have
come lo my attention.
Ba8Ss of Ind•p•nd•nt gxamlnorfs slat•m•
My examination is tyried out in a)xrdarK* With Re9ulaiKJn 11 of U)e 2[￿6 P4)wunts Reguth'ons. An
0xaminat￿n indud@s a review ￿ the a(y))untir¥J rwA)rds kept by the and a exmparison of the
accounts wesenled wilh those re(Thls. M also i￿￿JaeS r))nsvJerat¥)n of any unusual rtems
disclosures in Ihe *¢wnts, and seeks explanat*)ns Irom the twslees c(K￿rning a)y suth matters.
The ￿OcedureS undertaken do not provide all the evKJence that V4Duld be req￿￿a in an ￿dit, and
consequenty I do nol expyess ￿ au(L* (yinion on the view gi￿ ty the ￿￿nts.
Indgpend•nt •xamlDor* stat•m•nt
In th8 OJUT5e c< my ex￿1nat￿)n. no has ￿Kne to my 8itentiM:
1.whid) gr4es reasonable lo beleve Ihal in aiy matwial the requIr￿￿ents.
• lo keep actounting rec(¥ts in ￿￿dar￿ with Se(*(xi 4411) la) rf the 2(*15 Act and
Regulaticfi 4 of the P¢thJnts RwJLd**)n5
• to ￿ountS whi(* attcfd with the ￿3￿ing recuds and ts)mth Regulation
2.to ￿liCh. in my opin￿n. atlerrtm￿ should be (trawn in (th io enable a wop8r undw*nding
of the accounts to be reac￿.
Signed..
Nam&".
2812/ 25.
Adtress..

Frne Pre8byt•rlan Church ol Scotland, Lochbroom Congrngation
Tru$te•s' Annu•l Report for the year end•d 31 December 2024
Scottish Charity Number SC(K)1388
TIE orgaDi5ation and govemmert of Church we based on the Pr•wian system. The constitution
of the Churth is idenlffied in the Dee(l of Separation date(114 August 1893. The COngregat￿n provides
gospel Ordinan￿ ana pastoral C￿e. Any mernw of putlK ts welcon* lo attena the services wh
are malntaned in the thurch building thr￿ghOut tr* year.
Trusto
The Dear￿s, Cwrt is reswnsible the tempcTrl affairs of Ihe Corywation. ind￿ling the
maintena￿e of rts fi￿ar￿s. Apart frorn chairn)an. all other members crf the De￿ns, Court ate ex
officio tnjslees. The ex offi¢io twstees We: Mr K.C.VécLeod, Mr P.F¢ybes and W l.R.Ma¢Leod. In
athjilion Mr K.MacPhet50n. who is an adherent. ￿￿tin(￿s to be a Irustee.
Fund Ralslng
The ftjnds of Ihe Congre9aDon L%ntsnue io be mantained by gmngs to the church plate al the
(#lu￿h door. along wilh donalions. Contribub'ons to the Gwerd Treasurer for the s￿fied centra fwtds
crf the Churth contrnue to be taken by envdope.
A donat*)n of was m*e to Ihg TrinitarBn Biblg Sc(?ety.
A donatDn of £20.C(KJ from w joint oxwega1￿ ofAssynt was ￿1Ved.
Church and Manse
The thwch hall was redeccfated aThJ the calir¥J l(A¥erèJ which. along Véith added InS￿at￿)n. shoukj
help heaknrMJ oJsts. The manse central heatsrnJ system had faulty themiostslc ¥a￿e$
repla￿d.
Re8eTh•8
The ￿serveS were £29.256.24. All funds are unre$lrrl&J.
Signed on behal of tke Trustees.
Signature:
Dae..