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&7￿gatIOn 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 PrCSb￿Cry plan of one ministry of Word and
Sacrament from the West cnd of Dinowall io Achnashecn in thc West
Smce the Ill￿age. 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 enCoUrag￿g 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 G￿ve Hall. Carol service5
at Crarve, Contin and the Square Strath￿tTer. 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 ￿ septeM￿r 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 r￿￿onS 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 n￿InlY on Options to bring access to the Church up to a standard that will
salisfy ilie PT¢sb￿ery ￿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 rn￿t 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 I￿c￿Ul2r1tjes.
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 e￿miner
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"
Re￿nd 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
Tr￿llrer

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
PreSb￿ery 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.
I￿nIsterS, sttpends are paid in accordan￿ with ibe national stikK￿l ￿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