The Church of Scotland Fodderty & Strathpeffer Parish Church RECEiwfs AND PAYMENTS ACCOUNTS 2024 Congregation No: 392204 Charity No: SC 003499
Reference and Administrative Information Charity Name". Fodderty & Strathpeffer Parish Church Charity Registration Numbcr.. SC(K)3499 Con&7gatIOn Reference No.. 392204 Contact Address.. Truslees Kirk Session Active Rcvcrcnd Rnnald Cjall Inactive
Congregational Board Principal OtTice-bearers Minister.. Scsslon Clerk Clerk to th¢ Board.. Church Treasurcr: Independent Examiner Bankers Bank of Scoiland Hish Street Din8wall IVI 5 9HL
Fodderty & Strathpeffer Parish Church Trustees, Annual Report For the year ending 31 December 2024 Structur& Governance and Management Governing Document The Church is administered in accordance with the tern)s of the Model Deed of Constitution. Recruitment and Appointment of Trustees Members of the Kirk Session and the Congregational Board are the charity trustees. The knrk Session members are the elders of the chureh and are chosen from those members of the church who are considered to have the appropriate gifts and skills. Th¢ minister. who is a member of thc Kirk Session. is elected by the congregation and inducted by Presbytery The Congregational Board is appointed from within the congjrcgation and members of the congregation are invited to nominate individuals who are lIeved to have the skills and commitment to contribute to the management affairs of the Churc to become members of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a Period of up to three years after which they must seek re-election at the next Stated Annual Meeting. Organisation21 Strueture The Congregational Board is chaired by the minister and meets at least four times a year. Certain responsibilities are delegated to the Finance Committee, the Property Committee and Fund-Raising Committee as appropriate. The Kirk Session which meets at least four times a Y is responsible for spiritual affwrs within the church. Objectives and Aetivities The Church of Scotland is Trinitari8n in doctnne, refomied in tradition 8nd Presbyterian in Polity It exists to glorify God and to work for the advancement of Christ's Kfftgdom throughout the world. As a National churc it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It Co-operates with other Churches in various ecumenical IxKlies in Scotland and beyond. We hold a weekly service of worskn'p at i O.(X) a.m. each Sunday. Additional services are held to mark festivals such as Harvest Thanksgiving. Christmas and Easter. Durll school tenn twae a weekly Bible Discussion Group is held in the Church hall.
Fodderty & Strathpeffer Parisb Church Truste, Annual Report For the year ending 31 Decernber 2024 Achievements and Performance The linkage of the Parish of Contin the Parish of Fodderty and Strathpeffer tnok place in 2011 and fulfTlled Ihe PrCSbCry plan of one ministry of Word and Sacrament from the West cnd of Dinowall io Achnashecn in thc West Smce the Illage. the congregations hai'c i¥'ork'ed well together and with the arriv21 of OUT new Minister, Reverend stronger ties have been established and it is enCoUragg to s¢¢ the return ot some who drifted away and new people atteiidins worship A service of worship is held every Sunday at 8trathpeffer, al.so al C.ontin with the exception bell the last Sunday of the month when there is a servicc at Kinlochluichart Church rath¢r than Conlin. Occasional joint s¢rvi¢es are hcll this helping encourage c.hurch unity A Joint service and BBQ was held at Strathconon and a Harvest Meal at Gve Hall. Carol service5 at Crarve, Contin and the Square StrathtTer. taking the Church to the community. The Women's Fellowship Cyroup was cstablished in 2015 and has been highly successful The Simday Club continues and we must acknowledge the byreut work done by all the Icadcrs. catcring for childrcn up to age l¥imary 7 A Youth Group has bccn c8tabli.shed and meets in the Maiisc each I'hursday evening. A very successfiil -messy Church" was held septeMr andrcpcatcd in early l)ecember. It is planned to hold 4 during thc 24 125 sei%ion ihen assess the best way forward. Financial Review 2024 I'lie results show that we have ended the year with a deficit of £4,852 in our Gcncral Fund and a.%urplus of L3,546 in our ReslriLied funds.. us a net dcficit ot"£1,306. The ronS for this arc duc to the faci that our contribution to Edinburgh increased from £14,261 to £17,640 and our eleclriciiy cost morc or less doubled. trom £3,403 to £6.278. Our fabric expendimre this year has been nInlY on Options to bring access to the Church up to a standard that will salisfy ilie PT¢sbery sSIon Plan. The congregation has been left two un-restricted legacies amounting to a total of £20.7111. "I'hese weT¢ uscd to purchasc 2461 Incom¢ Unils for the G¢DeTal Purposes Fund. Our main source of income is through weekly offerings and funthaising and it is plcasing to not¢ thal mcmbcrs haiie donc well, despite thc incrcascd expenditure. The amount of Tax recovered on CJift Aid has increased anil whilst w¢ hai'c lost somc senior members, thcy have ken ieplaced by new mcmbcrs who have signed up for this schem¢.
Fodderty & strathpeffer Parish Church Trustees, Annual Report For the year ending 31 December 2(Y24 Reserves Policy Tt is the Truslees. policy to hold unrestricted reserves of approximatcly six months. expenthture. ll)cludJng designated funds At the year en(L the c.hurch held unrestricled funds of £83.665 {2023 £61.741) of which, £8,553 had been designated for the fabric fund 'llye remaining balance of £75.112 is n)ore than 6 month5, ¢xpenditurc However, the Trustees are aware that thc Piesbytery Mlssion Plan has unplicaiions for our Church building and that wll no doubt highlight necessary works. The Congreglaiional Board are taking advice from Chartcrcd Ar¢'t¢S with a vicw tr> making the build?ng accessible to all 2nd how it can be adapted for the 2151 century. Statement of Trnsttts. Respon8ibilities The mcmbcrs of the Kirk Session I Congrcgational Board rnt prepare financial statements th1¢h give sufficicnt dctail to enable an appreciation of the transactions of the Church dunngT the financia] year. The members of the KArk Session I Congrc8ational Board are responsible for keepins proper accounling records thich must rcflcct thc financial >s1t10n of the Church at thal time. lThis m$1 be done to ensure that the financial statements comply with the Chanties and Trustce Invcstmcnt (Scotland) Act 2CQ5, the Charitics Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2(I)7. They are also responsible for safeguardll the assets of the Church and must take reasonable sleps for the preventson and / or detection of fraud and other IcUl2r1tjes. Approved by the Trustees and signed on their behalf.
Independent Examiner's Rep)rt to the Trustees of Fodderty & Strathpeffer Parish Chureh I report on the accounts of the charity for the year ended 31 st December 2024 which are set out onpages7to 11. Respeclive responsibilities of trusteey xnd eminer The chariws trust are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trnstee Investment (Scoiland) Act 2C)5 and the Charities Accounts {Scotl&nd) Regulaiions 2006. The charity trustees ¢onsider that the audit rwuirement of Regulation I] ) (d) of the Accounts Regulations does noi apply It is my responsiThility io examioc the accounts as required under qeclinn 44(1) (c) nfihe Aci ind tn .4late whe.ther nArtiailAr mAffern hAve enme. trt mv xttentinn. Basis of independent examiner's statement My examinali()n 18 carrid out in accordance with Regulation I l of the Charitie5 Accounis (Scotland) Reyulations 20. An examination includes a review of the accounting records kepi by the charity and a comparison of ihe accounL8 pre%enteAI with those records. It also includes consideration of any unusuat items OT di5cJosures in ihe accounis, and seeks explanations froix the trustees concerning any such matlers Thc proc&lureq undertakcn do n()t pr()lde all the evidLnic ihai would be required in an audit, and conwuently I do not express an audit opinion on the vtcw given by the account5. Jiidependent examiner's sl*temenl In the course of my examination, no rnatter has come to my attention which gives me reasonable cause to believe that in afty material respect thc rcquirements.. lo keep accounting records in accordance with Scction 44 (1)(a) of Ihc 2005 Act and Re8ulation 4 of ihe 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and ¢omply with Regulation 9 of the 2(X)6 Accounts Regulations have not been rneL or to which. in my Opinio attention Should be dra in order to enable a proper understanding of the accounts to be reached. Name Address.. Date 24th March 2025
Fodde & Stfdth effer Parish Church Recei ts and Pa ments Account Year ended 31 December 2024 Ufjrestricted DeAgnated Restricted Funds FuDds Funds Total Total 21124 2024 2024 2024 2023 Recei Donations Parish Activities Actfftvities for Generating Funds Investment tncome Receipts from Ch. Of Scot Trustees Contin share of 'shared expenses" Rend from Presbytery 26,863 1.440 2,622 1.693 235 27,098 1.440 2.622 6,316 200 26.865 1.702 1,968 S,361 366 200 4,257 1,773 769 Ex¢raordin Ckneral Income Un-restricted Legacies 26,783 26.783 T tal Recei 59,400 566 4,492 64,458 38,438 Costs of generating funds Charitable aclivities Purchase of Units 183 37.859 26.776 288 658 471 38,517 26,776 314 34.637 Total PA ments 64,819 946 65,765 34,951 Excess of Receipts over Payments for the year before transfers -5,418 3O46 -iJ06 3,487 Transfers Excess of Receipts over Payments for the year 4.852 3,546 -1,306 3.487
Fodde & Strath effer Parish Church StatemeDt of Balances At 31 DeceD)ber 2024 Uurttiiictsd Dtsy*ted Roxtrkn(ed Fwd$ 2(124 21124 2024 2(J24 21123 Bank & De sit Bxiantts Bank & deposit ba]ances brought fonvard 16.788 16.133 32.921 29,434 Movement in yeAr: Exce88 of Receipts over Payments Purth&se of Lnvestmenl units TransleT Bank & deposit ba]8nces Carried forward 566 3.546 25.470 -26.776 3.487 -26.776 566 -566 11.936 J9.679 31.615 32,921 Inve$ C.oAt ments 8,553 23.359 107.024 81,554 Market Valvt 31st De¢ember 2024 107224 128 727 The accounts were approved by the Kirk and Financial Board on 12th March 2025 ror and on behalf of the Kirk Session and Financial Board Session Cle Trllrer
Fodde Strath effer Parish Church Notes to the Accounts For the ear endin 31 st December 2024 l Trustee Remuneralion and Related Pgrty Transactiong During the year £1731 paid to Rev. Gall as payment for travel expenses and as repayment for his purchase of Easter Eggs" Door Closer" BBQ" Bible Society and assislance to needy member. No trustee or a person related to a trustee had any personal interest in any contract or transaction entered 2 Movements in Funds AtlJan At 31 Dee 2024 Receipts Payments TrAnsfers 2024 Unrestricted funds Designaled Fabric Fund General Fund 8.553 53,188 61.741 566 59,400 59.966 -566 566 8,553 75.112 83.665 38,043 38.043 Restricted funds Flower Fund Maintenance Account Cadboll Mortification Fund Sunday Club 5.339 12.068 1.403 1.003 19,813 231 3.953 73 23S 4,492 98 288 2¢X) 360 946 5.472 15,733 1,276 878 23,359 TotAI funds 38,989 107,024 Pur oses of Desi nated Funds FRbric Fund: Normal fabric expenditure consisting of repairs and maintenance are charged to the General Fund Pur oses of Restricted Fun Flower Fund: This is a fund to provide flowers for display during services of worthip MAintenAnce Account: to contribute towards the fabric maintenance of Strathpeffer Church { see Consolidated Fabric Fund ) Cadboll Mortification Fund. This fund is intended io ls1 the poor of the Parish and can be called upon by the Minister and Kirk Session as required Sunday Club: This fund is to service the work of the youth of the congregation. Any unusual expenditure is to be appioved by the Congregational Board. Consolidated Fabric Fund The Church of Scotland Investors Trust hold investments on behalf of The Church of Scotland, Strathpeffer. The interest and dividend5 generated by ihe investmenls are passed to the Church to upkeep the maintenance of the Church. The inflow and outflow of funds is managed through the matntenance account. Consolidated Fabric Fund - Market Vglue xt 31st Deeember 2024 156,942
Fodde Strath effer Parish Church Notes to the Accounts ear endin 31 st December 2024 For the nc Funds Funds Funds Totsl Total 2024 2024 2024 2024 2023 3 Analysis of Donations WFO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Ordinary Offerings (Open Plate) Other Offerings, Donations etc 980 16.900 5.148 3.865 10 28,863 16,900 5.148 3.885 245 27.098 16,575 4,943 3,305 1,062 26,865 235 235 4 Analysis of Payments Costs of geNeratin8 funds Offering envelopes Fund administration 183 183 172 288 471 142 314 183 288 Charitable attivilies Giving to Grow PreSbery dues Minister's Expenses Pulpit supply Other statTin8 Costs Fabric repairs & maintenance Heat and li8ht Insurance Grant - Community assistance Manse Tel Manse Council TLX Shared Expenses Sundry 17.640 17,640 15 14,261 847 15 1.152 1.104 3,250 1,152 1,104 3.250 2.994 6,278 2,237 200 1,197 354 3,720 3,514 3,403 2,137 94 6.278 2.237 200 935 935 935 1,552 1,552 1,662 1,591 922 503 687 1,190 38,546 37.859 887 34,637 Governante tosts Independent examiner's fees Nll Purchase of Income Units 26.716 26.776 64,819 975 65,794 34,950 10
Fodde Strath er Parish Church Notes to the Accounts ear endi 31st December 2024 For the 5 Minister's stipend All Church of Scotland congregations contribute to the National Stipend Fund vthich bears thc costs of all ministers, stipends and employerfs rA)ntributions for national insurance, pension and housing and loan fund. InIsterS, sttpends are paid in accordan with ibe national stikKl ale. which is relaied to years of service. For the year under review the Minimum Stipcnd was £31.642' and the Maximum Sti• in 5th and subsequent years of service - £38,884. 21124 6 Collections for Th li'd Parties 125 1,480 115 1,720 Liabililies There are no outstandin8 liabilities for 2024
APPENDLX FUNDS HELD ON BEHALF OF FODDERTY AND STRATHPEFFER PARISH CHURCH BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES INVESTMENTS HELD Invested at HQ in Church of Scotland Investors Twst UNRESTRICTED FUNDS GROWTH FUND COST VALUE AT 31.12.23 VALUE AT 31.12.24 1 Gener81 Purposes Fund 5484 Units 18.399 31.972 34.988 2 ResefQt Fund 7056 Unils 18,001 41,136 45,017 INCOME FUND 3 General Purposes FurKI 2461 Units 26.776 27,219 63,176 73,108 107,224 DESIGNATED FUNDS Fabric Fund 2709 Units 8,SS3 15,793 17,283 RESTRtcrED FUNDS INCOME FUND Sanderson Flower Fund a) 230 Units purchased 1996 b) 72 Units purchased 1997 c} 83 Units purchased 20( 1992 128 727 DEposrr FUND Consolidaled Fabric Fund 24,599 Units 109,220.0 143,412 156,942 12