The Church of Scotland Kiltarlity and Kirkhill Church of Scotland
www.kiltarlityandkirkhill.org.uk
Receipts and Payments Account
Year to 31 December 2024
Congregation No: 372161 Charity No: SC003866
Kiltarlity and Kirkhill Church of Scotland Year End 31st December 2024
Reference and Administration Information
Charity Name: Kiltarlity & Kirkhill Church of Scotland Charity Registration Number: SC003866 Congregation Reference No: 372161 Contact Address:
Trustees
Principal Office-bearers Minister: Session Clerk: Property Convenor: Treasurer: Safeguarding Coordinator: Health and Safety Officer:
Independent Examiner
Bankers Royal Bank of Scotland Harbour Road Inverness IV1 1NU
Kiltarlity and Kirkhill Church of Scotland 2024
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Kiltarlity and Kirkhill Church of Scotland Year End 31st December 2024
Trustees’ Annual Report
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Unitary Constitution.
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity trustees. The Kirk Session members are the active Elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. Elders are ordained for life. The Minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Clèir Eilean Ì Presbytery.
Organisational Structure
The Kirk Session is responsible for regulating the church finances, managing and maintaining church property and overseeing the administration and spiritual affairs of the church and congregation. The Kirk Session has the authority to delegate any or all of these duties to a committee or sub-committee. The Kirk Session, chaired by the minister, meets approximately five times per year. Certain responsibilities are delegated to the Treasurer and the Session Clerk as appropriate.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, 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 and various ecumenical bodies in Scotland and beyond.
Worship: a service of worship is held each Sunday at 10.45am alternately in Kiltarlity church and Kirkhill church, both of which services currently may be accessed live on line by using YouTube. Holy Communion is celebrated at least twice each year.
Minister:
is the current minister.
Education:
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a) A Junior Church for children up to S4 is held each Sunday. Up to 40 young people are involved in the life of the congregation, across all the various activities.
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b) The after-school “Friday Club” continues to operate successfully at Kiltarlity church, led by Elder and assisted by a team of members, adherents, and some parents. Around 30
Tomnacross primary school children attend for games, crafts, art and music with a Christian content. This provides a service to parents and encourages use and awareness of our church building at Kiltarlity with some of the children participating in church activities.
- c) Messy church was run 4 times during the year – twice in each village.
Kiltarlity and Kirkhill Church of Scotland 2024
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Kiltarlity and Kirkhill Church of Scotland Year End 31st December 2024
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d) A Youth Group for teenagers is now held every other Saturday and various young people have been taken away on a youth weekend/camp and to Magnitude.
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e) The Firth of Beauly Guild, comprising members and adherents of the congregation and of the Congregation of Beauly and Erchless, has been established and meets regularly. The Guild has 10 paid up members, 9 of which are ladies from within the Congregation. Unfortunately, due to various age infirmities and ill health related issues there was only 1 Guild meeting in Kirkhill Church in the year. During the year, we collected and filled 14 shoe boxes for the Blythswood Shoe Box Appeal. In September, 7 ladies from Crown Church joined 5 of our group for the on-line Guild Conference. Our Convenor managed to attend 2 Guilds Together evening meetings in Inverness and the Secretary attended an afternoon meeting of Guilds Together in Croy Church on 11[th] November to find out about the Bear Necessities Charity in Romania. We are looking forward to attending the Guilds Together North Highland Group in Dornoch Cathedral in early May 2025.
Achievements and Performance
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Sunday morning worship was conducted each Sunday throughout the year.
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A Sunday evening ‘worship night’ was held 4 times during the year.
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The Kirk Session met on five occasions.
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There were 11 funerals, 2 baptisms and 1 wedding during the year.
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3 new members have been added to the communion roll and there were 6 deletions. At year end the roll stood at 93 communicants with 28 adherents.
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A Watchnight service was held on Christmas Eve in Kiltarlity church.
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An early evening Christmas Eve Family Service was held in Kirkhill church with over 100 attendees.
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A well-attended successful Nativity play was held in Kiltarlity church, involving the Guild and over 20 children from Friday Club.
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A well-attended successful outdoor Nativity play was held near Kirkhill with involvement from the local community.
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Coffee and tea are served after worship to foster fellowship.
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A regular newsletter “The Anchor” is published serving the parish.
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The parish continues to operate the website www.kiltarlityandkirkhill.org.uk and this is due to be updated shortly.
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A very successful “Friday Club” is run every Friday – see detail under ‘Education’.
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“Baby Sing” is held every Friday during school term time with an average attendance of 8-10 carers and their children.
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Well-attended coffee mornings are held each week in Kirkhill church and donations received are sent to a different charity each month, with 2 months of donations being given to church funds to cover basic running costs. In 2024, a total of £2,917 was raised for third party causes, and this was spread over 10 different charities/organisations.
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A Bible Study is held every Monday night, with a regular attendance of around 14-16 people, and there was also a Ladies’ bible study on a Tuesday evening.
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“Food for thought” (Youth digging deeper into the bible) occurs twice a month on a Tuesday.
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Clèir Eilean Ì Presbytery’s Mission Plan is under continuous consideration by the Kirk Session and it is still uncertain what the future is for each building.
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A pastoral care team has been created – Angie Dunn is convenor.
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A property team has been created – Les Bradley is convenor.
Kiltarlity and Kirkhill Church of Scotland 2024
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Kiltarllty and Klrkhlll Church of Scotland Year End 31st December 2024 Financlal Review The principal sources of Income are donations and weekly offerings, income tax recovered thereon and investment income. Offerin85. including donations from weddings and funerals, over the year We £46,251 up by £1,028 wIn compared with the previous year. The are 40 people contributing by standing order. Advantage is being taken of the Gift Aid Small tk)nations Scheme. Claim5 for Gift Aid rebate totalling E9.069 were made during the year (covering 20241. Advantaee is taken when applitable of the Listed Places of Worship Grant Scheme for the recovery ofvAT. Reseryes Pollcy The trustees aim to hold cash reserves of at least six months 8eneTal expendit¥Jre. At the year end the church held unrestricted cash funds of £36,266. The localty held Reserve Fund has been des8nated for property maintenance and 8eneral purposes and has been invested in Grofflh units Wlth The Church of Scotland Investors Trust. The locally held Fabric Fund 15 invested panly in Growth units and partly in Income unit5 Wlth the Trust. Funds held on tr)ehalf of the congregation by C of S (ieneral Trustees are shown in ihe Appendix to these accounis and can be applied only to maintenance and repair of the church and manse and related expenditure as approved by the General Trustees. No extraordinary fabr expenditure is anticipated in 202S. Statement of Trustees, Responslbllltles The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accountin8 records which. on request, must reflect the financial position of the Chuich at that time. Thi5 must be done to ensure that the financial statements comply with the Charities and Trustee Investment IScotland} Act 2(K15. the Charities A¢counts15coilandl Re8ulatK)n$ 2LX)6 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2)7. They are also responsible for safeguarding the assets of the Church and must lake reasonable steps for the prevention èndlor detection of fraud and other irre8ularilie5. Approved by the Trustees and sizned on their behalf on I February 2025 Kiltarlity and Kirkhill Church of Scotland 2024
Kiltarlity and Kirkhill Church of Scotland Year End 31st Decernber 2024 Independent Examinerfs Report to the Trustees of Kiltsrlity & Kirkhill Church of Scotland I report on the accounts ofthe charity for the year ended 31 December 2024. Respective re5ponslbilitles of trustees and examlner The char5 tnjstees are responsible for the preparation of the accounts In accordance with the terms of the Charities and Trustee Investment (Scotlandl Act 2LK15 and the Charities Accounts (Scotlandl RegulatK)ns 2006. The charity trustees consider that the audit requiremenl of Regulation 10111 Idl of the Accounts Regulations does not apply. It is my r@snSIbilitY to exarninè the accounts as required under settion 44111 Icl of the Act and to state whether particular matters have come to my attention. Basls of independent examinerfs statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotlandl Regulations 2LK16 An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also Includes consideration of any unusual items or disc105ures ir) the accounts, and seek5 explanations fr(yn the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be requlred in an audit. and consequentty I do not express an audit opinion on the view given by the accounts. Independent examinerfs statement In the course of wny examination. matter has come to my attention: which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44111 lal of the 2005 Act and Regulation 4 of the 2CN)6 kcounts Regulations, and to prepare accounts whh accord with the accDuntin8 records and comply with Re8ulation 9 of the 2CM)6 Accounts Re8ulations have not been met. or to which. in my opinn, attention should be drawn in order to enable a proper understandin8 of the accounts to be reached. Kiltsrlity and Kirkhill Clrch of Scotland 2024
Kiltarlity and Kirkhill Church of Scotland Year End 31st December 2024
Receipts and Payments Account
| Note Receipts Donations 3 Activities for Generating Funds Interest Received 4 Rents from Land & Buildings 5 Investment Income 6 Other Income 7 Payments Cost of Generating Funds 8 Charitable Activities 8 Surplus / Deficit of Funds |
Unrestricted Funds 2024 £ 59,697 - - - 595 - 60,291 - 57,681 57,681 2,611 |
Restricted Funds 2024 £ - - - - 884 - 884 - - - 884 |
Endowment Funds 2024 £ - - - - 198 - 198 - - - 198 |
Total Total 2024 2023 £ £ 59,697 66,232 - - - - - - 1,677 1,457 - 2,123 61,374 69,812 - - 57,681 51,749 57,681 51,749 3,693 18,062 |
|---|---|---|---|---|
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Kiltarlity and Kirkhlll Church of Scotland Year End 31st December 2024 Statement of Balances Funds 2014 Ful$ 2024 rds 2024 Total 2023 2024 B•n & bt balan¢ r?vnpTrI Fund£ 34.761 34.761 32,277 OeslgffotsdF¥nds Degnated Reserve fnd Accovni 12.256 i.sos 48.523 IZ.256 I.SDS 48.523 12.2$6 297 LCally Held FabrK A(COUfiI 16.7P6 Jfj.77fj 16.7F6 16,776 16.776 1fj.776 E47dowmentlundJ John Matoonakj be9eSt Dr Duncan Fraser8equesi Ned Fletcher Bequest Tot#lErtdowment Fur 549 549 1,618 4.748 6,924 1.628 4,748 6.924 1.628 4.748 6.924 Tot41 & (51% 61nce 46,5ZJ J6.775 6.924 12,223 fjB,53Q Oth¢T A•wts Grft Ahs R4ceivab xcountsveappr•vel trrfIheKirkSesswOTh 10 Febrry 2025 Kiltarlity and Kirkhill Church of Scotland 2024
Kiltarlity and Kirkhill Church of Scotland Year End 31st December 2024
Notes to the Accounts
1 Trustees' remuneration and related party transactions
No trustee or person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
2 Movement in funds
| Unrestricted Funds General Funds Designated Funds Designated Reserve Fund Guild Account Total Unrestricted Funds Restricted Funds Locally held fabric fund Endowment Funds John MacDonald Bequest Dr Duncan Fraser Bequest Ned Fletcher Bequest Transfer from Kiltarlity Total funds |
At 01.01.24 £ 32,277 12,256 297 44,830 16,776 549 1,628 4,748 6,924 - 68,530 |
Receipts £ 60,027 - 1,346 61,374 - - - 61,374 |
Payments £ 57,543 - 138 57,681 - - - 57,681 |
Transfers £ - - - - - - - - - - |
At 31.12.24 £ |
|---|---|---|---|---|---|
| 34,761 12,256 1,505 |
|||||
| 48,523 | |||||
| 16,776 | |||||
| 549 1,628 4,748 |
|||||
| 6,924 | |||||
| - | |||||
| 72,223 |
Purposes of Designated Funds
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Designated Reserve Fund: The Trustees have set aside these funds for the maintenance of the Church and manse and for general purposes.
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Guild Account: The Trustees have set aside funds for the furtherance of Guild activities.
Purposes of Endowment funds
- There are no restrictions on the use of the income or capital of the Bequests.
Kiltarlity and Kirkhill Church of Scotland 2024
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Kiltarlity and Kirkhill Church of Scotland Year End 31st December 2024
Notes to the Accounts (contd.)
| Note 3 Donations Free Will Offering (Non gift aid) Free Will Offering (With gift aid) Open Plate General Donations Special Collections Weddings & Funerals Gift Aid Tax recovered Congregational Organisations Youth Ministry Tuesday Coffee Morning Guild 4 Interest Received General Fund 5 Rents from Land & Buildings Rent from Hire of Halls 6 Investment Income Designated Reserve Fund Locally Held Fabric Fund John MacDonald Bequest Dr Duncan Fraser Bequest Ned Fletcher Bequest 7 Other Income Life & Work Subscriptions VAT Recovered GT Grant for Removal Expenses |
Unrestricted Funds 2024 £ 9,112 30,851 4,549 389 - 1,350 9,069 55,320 2,419 612 1,346 59,697 - - - 595 595 - - - - |
Restricted Funds 2024 £ - - - - - - - - - - - - - - - 884 884 - - - - |
Endowment Funds 2024 £ - - - - - - - - - - - - - - - - 51 148 198 - - - - |
Total 2024 £ 9,112 30,851 4,549 389 - 1,350 9,069 55,320 2,419 612 1,346 59,697 - - - 595 884 - 51 148 1,677 - - - - |
Total 2023 £ |
|---|---|---|---|---|---|
| 2,500 32,707 4,579 2,227 180 3,030 17,101 |
|||||
| 62,324 20 3,464 423 |
|||||
| 66,232 | |||||
| - | |||||
| - | |||||
| - | |||||
| 528 752 - 45 131 |
|||||
| 1,457 | |||||
| 85 - 2,038 |
|||||
| 2,123 |
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Kiltarlity and Kirkhill Church of Scotland Year End 31st December 2024
Notes to the Accounts (contd.)
| Note 8 Analysis of Payments Cost of Generating Funds Offering Envelopes Charitable Activities Giving to Grow 8a Presbytery Dues Minister's Expenses Manse Costs 8b Pulpit Supply Church Magazine Licences Cleaning Organist Fees Repairs & Maintenance Electricity Telephone & Internet Insurance Church Garden Life & Work Youth Ministry 8c Tuesday Coffee Morning Guild Other Expenses 8a Giving to Grow Allocation Less - Endowment Income Less - Transition Funding 8b Manse Costs Repairs & Improvements Council Tax Telephone 8c Youth Ministry General Youth Group / YLI Messy Church Friday Club |
Unrestricted Funds 2024 £ - - 26,514 583 1,788 4,192 109 - 659 1,480 1,200 2,127 12,413 698 3,484 - 126 1,646 269 138 255 57,681 30,498 2,568 - 1,416 - 26,514 725 2,528 939 4,192 - 1,531 88 27 1,646 |
Restricted Funds 2024 £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
Endowment Funds 2024 £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
Total 2024 £ - - 26,514 583 1,788 4,192 109 - 659 1,480 1,200 2,127 12,413 698 3,484 - 126 1,646 269 138 255 57,681 30,498 2,568 - 1,416 - 26,514 725 2,528 939 4,192 - 1,531 88 27 1,646 |
Total 2023 £ - |
|---|---|---|---|---|---|
| - | |||||
| 22,885 513 1,021 5,551 181 - 621 1,512 1,800 2,400 9,219 496 3,280 423 126 690 617 413 - |
|||||
| 51,749 | |||||
| 25,480 2,595 - - |
|||||
| 22,885 | |||||
| 2,177 2,519 856 |
|||||
| 5,551 | |||||
| 386 160 70 74 |
|||||
| 690 |
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Kiltarlity and Kirkhill Church of Scotland Year End 31st December 2024
Notes to the Accounts (contd.)
| 9 Collections for Third Parties Blythswood Care Highland Hospice Christian Aid Mary's Meals The Vine Trust Tear Fund Tomnacross Parent Council Kirkhill Parent Council Kirkhill Gala Committee Mlali Community Trust |
2024 2023 354 - 175 310 327 439 264 322 322 127 277 2,917 - |
|---|---|
10 Minister's Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all the Ministers' stipends & employer's contribution for national insurance, pension and housing loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which relates to years of service. For the year under review the minimum stipend was £31,642 & the maximum stipend (in the 5th and subsequent years) £38,884.
| 11 Investments held Designated Reserve Fund (Unrestricted) Reserve fund - 4,404 units C of S Investors Growth Fund Locally Held Fabric Fund (Restricted) 2,103 units C of S Investors Growth Fund 1,000 units C of S Investors Income Fund Endowments John MacDonald Bequest Dr Duncan Fraser Bequest - 375 C of S Trust Growth Funds Ned Fletcher Bequest - 1,094 C of S Trust Growth Funds |
Cost 12,256 5,853 10,923 16,776 549 1,628 4,748 35,957 |
Market Value 2024 Market Value 2023 28,098 25,675 13,417 12,260 11,060 10,960 24,477 23,220 - - 2,393 2,186 6,980 6,378 61,947 57,460 |
|---|---|---|
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Kiltarlity and Kirkhill Church of Scotland Year End 31st December 2024
Funds held on behalf of the Congregation by the Church of Scotland General Trustees
| Capital Account Opening balance held at 1st January at cost Realised Gain Closing balance held at 31st December Market value at 31st December Revenue Account Opening balance at 1st January Rental income Interest earned Dividend Correcting Entry from GTs Transfer from Capital Account Administration Costs Closing balance at 31st December |
2024 £ 18,950 - 18,950 27,741 27,695 - 1,705 677 - 30,078 85 29,992 |
2023 £ 18,417 534 |
|---|---|---|
| 18,950 | ||
| 26,430 | ||
| 26,000 - 893 840 - |
||
| 27,734 38 |
||
| 27,695 |
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