LAGGAN AND NEwfoNAIORE
CHURCH OF SCOTLAND
TRUSTEES. REPORT AND ACCOUNTS
for the year ènded
31•t December 2024
Charity Number SC005490
Congrngational Number 362125

REFERENCE AND ADMINISTRATIVE INFORMATION
CHARITY NAME
Lag9an and Newionrno￿ Church of Scotland
CHARITh NUMBER
SC005490
CONGREGATIONAL NUMBER-
362125
CONTACT ADDRESS
Lochnagar
Main Street
Newtonmore
Inverness-shire
PH20 1DR
TRUSTEES
KIRK SESSION
INTERIM MODERAIO
MINIS-ER
INDEPENDENT EXAMINER
he A9 Partners
Abercorn School
Newton
Broxburn
EH52 6PZ
Ip Limiled
BANKERS
Bank of Scotland
The Direct Business18022601
PO 8ox 1000
BX2 1LB

LAGGAN AND NEwfoNPIORE CHURCH OF SCOTLAND
TRUSTEES, ANNUAL REPORT
for the year onded
31" DECEMBER 2024
STR
CTURE GOVERNANCE AND MANAGEMENT
Govgmlng Document
The Church 1$ administered in accordance with the terms of the Deed of
Constitution.
Recrultmont and Appointment ol Tru8te
Members of the Kirk Session are the charity Trustees. The Kirk Se8810n
members are the elders of the Church and afe chosen Irom the membership as
they have appropriate gifts and skills.
Oryanli4tlon•l Structuro
The Kirk Session meets al least once every fv40 months and is responsib￿ lor all
the affairs ol the Church The Kirk Session has a committee slruclure. and these
committees Include ry*mbers from the congregation.
ECTIVES ANO ACTIVITIE
The Church ol Scotland is Trinilarian In doctnne, Reformed In tradition and Presbyterian
In polity. 11 exists lo glorify God and to work for the advancement of Christ's Kingdom
throughout the world As a national Church Il acknowledges a distinctive call and duty 10
bring the ordinances of religion lo the people In every pan$h of Scotland through a
territorial ministry. 11 co-operates with other Churches In various ecumenical bodies In
Scotland and internationally.
In Coniunclion with our linked charge Kingussie Parish Chur¢h, we have been able lo
have services every Sunijay Laggan and Newlonmore had joint services regularly but. on
some Siindays all ltyree churches came together for a service We were very lortun8le lo
have
as our Interim Moderator, as She look rnarby serVI￿S and she
was supportecj by elders who also look regular services Our Interirn Moderator was
extremely supportive during Ihe last period of our vacancy and for this we express our
gralelul thanks.
During the year, following a period of uncertainty, we were given permission by
Presbytery lo call a new minister for Kingussie linked wilh Laggan aF)d Newlonmorp and
this process was satisfactorily concluded on 19￿ October 2024 when the
was Inducted lo be our new minister and after a pefiod ol three and a
ygdls
without a minister. we are looking forward to working with our new leader as we seek lo
develop 'mission' in our parish which covers Newtonmore. Laggan and Dalwhinnie
Unfortunately, the Church ol Scotland, in ils review of church buildings, decided that
Laggan Church itself should be sold. albeit against our will. and as part of the plan for
Highlands and Hebndes Presbytery. the building ceased lo be part ol the Church of
Scotland on 181n December 2024 when It was purchased by Laggan Church Partnership
SCIO Plan5 IOT the future of the building are still In their Infancy. bul the church will
conlinue to be available for church services In the future as requested by the funder5 of
the purchase.

ACHIEVEMENTS AND PERFORMANCE
The potential arrival of a new minLsler meant thal there had to be a church manse fil for
purpose and ensunng this was the case. has been a major operation The estimated Cost
of doing all the necessary work was £110,000 and while Lag9an and Newtonmore did not
have sufficient funds lo do this. KingUsS￿ Church did have available funds from the sale
of their manse some years previously As a resull of this cO￿peratIOn. the Kirk Sessions
and the General Trustees agreed a deal whereby KinguSS￿ purchased 40% of the manse
and this transaction provKled the necessary cash for the work which has recently been
completed
As anti¢ipaled with the arnval of a new minister. church activity has Increased with the
Introduction a joint prayer meeting weekly. the formation of a t￿)k group, the formation of
a ioinl discussion group and the provision of 'a cosy comer. every fortnight for the rest of
the winter and our minister has been renewing church relationships with schools and care
homes and fvrthering his interests In community affairs New people are starting lo attend
church and the hope Is Ihal this will continue lo happen The local Girl Guides are now
meeting In the church hall and once this space is upgraded. as currently planned, we
hope that we will attract more activity lo our church buildings
FINANCIAL REVIEW
Preparing a Financ￿1 Review lor 2024 has not been slraigtttforward due lo the
Complexit￿S of all the activity dunng the year Leaving aside the upgrading of the manse
and the funds received trom KingUSs￿ Parish Church, our operating deficit was £10.678
in a year In whi¢h we dtd not have a minister for the fvll penod and our expenditure. due
lo the vacancy allowance and the absence of what will te wular ministerial costs. was
low compared lo what Il will be going forward There were some exceptional Items of
expenditure during the year. these being the repayment ol a loan to the General Trustees
Incurred when Storm damage was Incurred al Laggan glebe a few years ago and repairs
to the church and hall roots which together total￿ £10.925, basully the same as our
deficit
Laggar> Church was sold during the year for £35.000 bul after COSIS and the General
Trustees recovering our share of the cost of the new fence al Si Bride's. the General
Trustees now hold a sum 01 £29.585 which the Kirk Se5sHJn Intends lo use for further
essential repairs lo the church roof and the upgrading ol the ¢hurch hall as this money
can only be spent on building expenditure On the plus side. there will be no further
expendrture on Laggan Church wh￿h in 2024 arTh)unled lo £2,871.
AI 31W Decembef 2024. exduding the hjnds held by the General Tfuslees. our funds
amounted lo £162.999 with fvrther an1￿1pated expendilufe of approximately £44.027 10
come on the manse In 2025 On paper thanks lo the money received from Kingussie
Parish Church, our finances are In a strong p0srt￿n. bul as we Incur additional Giving lo
Grow cost and additional ministenal ex￿nseS. the finanual wsition will only continue lo
be bright If we generate sufficient income lo pay our way. and given the age of our
congregation. this will undoubtedty be a big challenge.
11 Is some time since finance has recewed an ainng and reached the top of the agenda It
1$ the intent￿￿ lo have a sFecial effort in 2025 to ensure the fviufe for our congregation.
In past years a budget has not been essential bul In challenging Iirnes Il Is essential that
one Is prepared as a 9￿￿e1 Currenlty there are suffic*nt fvnds lo meet our anlicipaled
expenditure in 2025.

STATEMENT OF TRUSTEES, RE
NSIBILITIES
The membefs of the Kirk Session. who are the Trustees, musl prepare financial
slalemenls which give sufficient detail lo enable an appreciab'on ol the transactions of
Laggan and Newtonmore Church of Scotland during the financial year. These Trustees
are responsible for ensuring that proper accounting records are maintained in a manner
Ihal will on request reflect the financial position of the Church al any time. The Trustees
must also ensure that the annual financial statements comply with the Charities and
Trustee Investment Iscotlandl Act 2005, the Charities Accounts (Scotlandl Regulations
2006 and the Regulations Anenl Congregational Finance approved by the Genera
Assembly ol the Church of Scotland in 2007. The Trustees are also fesponsible for
Safeguarding the assets of the Church and therefore musl tske responsible steps fof the
prevention andlor detection ol fraud and other Irregularities.
Approved by the Trustees and Signed on their behalf,
I t IL March 2025

LAGGAN AND NEwfoNMORE CHURCH OF SCOTLAND
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31ST DECEMBER 2024
nrestric
202
RECEIPTS
Donations
Open plate
WFO scheme
Gift aid
In¢ome tax recovered
General Donations
£ 5,561
3.860
17.524
6.744
£ 5.561
3.860
17.524
6,744
1 139
£34,828
£4125
4249
18,432
6,512
2675
£35,993
£34.828
Fund raising events
Lega¢ies
Rental of premises
Marriages and fvnerals
Laggan toilet In¢ome
Investment income and Interest
Transferred from Kingussie PC
Laggan Helping Hands
935
935
1.304
17.550
60
740
95
95
880
2,104
2.007
180,000
655
2.104
2.007
70,000 110.000
655
153
£108.745 £112.759 £221,504
£57,866
PAYMENTS
Charitable a¢livities- note 3
49.423
70.018
119.441
£56.934
SurplusllDefi¢itl for the year
£59.32? £42.741 £102.061
£. 932

LAGGAN AND PlEY￿ONM0RE CHURCH OF SCOTLAND
STATEMENT OF BALANCES
AS AT 31ST DECEM
ER 2024
Er￿oWrnen1
ReS￿ted Funds
nresthcled
024
2023
Bank and De
sits
Balance as al 1.124
£55.873
£3.489
£59,362 £58,430
Movement in year
Surplu¥lDeficrtl of Receipts
over Payments for the year
59.322
42.741
102,(￿3
19321
Balar￿ as al 31 12.24 £LL195
Investments
Balance as al 1.1.24 and
31 1224
-£1.5
Total Assets
- ￿LS.7.4_￿99_. £60
The accounts were approved by the Kirk Sesson on i % March 2025 and signed on their
behalf by
Minister
Church T￿aSurel

LAGGAN AND NEwfoNPIORE CHURCH OF SCOTLAND
NOTES TO THE ACCOUNTS
1. Tnrntees Remuneratlon and Rèlat
Transactlon8
received £876 ft)r remal expenses lo his new charge in Laggan
No Tfustee received any ￿M￿neTr￿.0n during Ihe yeaf.
No Trustee or any person related lo a Trustee had a personal Inte￿$t in any contract or
transacbon entered Into by the tharity during the year
2. Movement in Funds
Asat
Incoming
Outgoing
1.1.24 Resources Resources Trnnsfevs
Asat
31.12.24
Unrestricted Funds
General Fund
£55,873
£108.745
£49.423
£115.195
ReStr￿ted Funds
Isee note 61
Messy Church
Laggan Toilet
Manse Fund
Laggan Helping Hands
564
1,182
44.027
457
2.925
2.104
110.000
655
3.847
65,973
198
Endowment Funds
The Mackenzie BeqL*sI 442
The Johnston 8eouest 1.132
442
1,132
Total Funds
£6Q.936
L162 999
se of Endowment Funds
Ir￿)me from both en¢Jowment funds Is to be used for general purposes
The value of the Endow￿Ent Funds at 311t December 2024 was £1.87612023-£1.7461.

3. Anal sls of Pa
men
nrestri¢led
Reslricled
2024
202
Charitable Activities
Ministries and Mission
Presbytery dues
Travelling expenses
Locum and Pulpit supply
Other staffing costs
Fabric repairs and maintenance
Manse expense
Other building costs
Church office expense
Other expenses
Induction expenses
Licences
Professional fees
£18.259
575
972
432
3.880
13.015
1.799
7.888
662
121
1.197
430
193
£18.259
575
972
432
7,534
13,015
67.772
7.888
662
319
1.197
430
386
£16,115
250
595
4,657
6,436
9.545
11.547
5.716
1.010
504
3.654
65.973
198
235
324
193
£49,42.a £70.018 £119,HI
£56,934
4. Anal •1• of Net A8•Ots betr*e•n Fund•
ral R strict
Endowment
Total
Investments
Current Assets
Current Liabilities
£ 1.574
£ 1.574
161.425
115,195
46.230
Nel Assets as al 31.12 24
£115..195. . _54fj23Q
1.&74 . .£IW99
S. Mlnl•ior's Stl
nd
All Church of Scotland congregations conlTibule lo the National Stipend Fund as part of
their Min151ries and Mission allocation. This fund bears the cost of all ministers. stipends,
employer's national insurance and eontribulions lo the pension and housing and loan
funds. Minsters. stipends are paid in accordance with a national stipend scale which Is
related lo years ol servi¢e For the year under review, the minimum stipend was £31.642
and the maximum. after five years service £38,884

6. Restricted Funds
lal Mess
Church
Balance as al 1.1.24
Income
£564
Balance as al 31.12.24
£E64
This fvnd Can only be used for Messy Church.
anT
Balance as al 1 124
£2.925
Highland Council Comfort Scheme
Don81ions- toilet
1,200
£5,029
Wages
Professional fees Iwagesl
£3.654
3847
Balanceas at 31.12.24
fl,182
This fvnd can only be used for expenditure on Laggan public loilel.
Icl Manse Fund
Balance as al 1 1.24
Transferred trom Kingus$ie Pansh Church
110,000
£110,000
Repairs to manse and goods purchased
6597
8alan¢e as al 31.12.24
£44 027
This lund is money sel aside for the upgrading of the manse as agreed with
Kingussie Parish Church.
an Hel
Han¢J
Balance as al 1.1.24
Income
Barbecue costs
Donation
655
£ 98
10
19
Balan￿ as al 31.12.24
£457
This fund is held on behalf of Laggan Helping Hands and Is not church funds.

7. Other Collectlons
Christian Aid
8. Manse Ex
ens06
Gardening
Heat and light
Insurance
Repairs
£ 209
190
Note
In this year Kingussie Parish Church contributed SOOA to gardening, heal and light and
insurance. There will be further recoveries in future years In respect of some of the above
costs
APPENDIX
Fund held on behalf of the congregation
b the Church of Scotland General Trustees
2024
2023
Capital account
Revenue account
Temporary account
£29 585 50
Note The Temporary Account arises from the sale of Laggan Church in De¢ember
2024
10

INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF LAGGAN AND NEwfoNMORE CHURCH OF SCOTLAND
I reFQrt on the accounts of the chanty for Ihe year enaed 31* December 2024 whith are
set out on p4e$ 5 to 10.
R88pectlvè rnsponsibiltti08 ol trustee• and examlner
The ChaTIty's tnjstees are re¥ofi￿b￿ the preparabon of the accounts in accordan
th the terms of the Chanties and Trustee Investr￿n1 (Scotlandl Act 2D05 and the
CharilEs Accounts {ScotLandl Re9ykAbons 20(￿.
The chanty trustees cOns￿er that the audrt requireThEnl of RegulalM)n 1011lldl of the
Accounts Regulations dc*s not apply It Is my responsibility to examine the accounts as
required under seCt￿n 4411 Ilc) of the Act and to stale whether particular matters have
come to my attention
Basis of ind•pend•nl examine￿* sts1gm•nt
My examination Is carried out in ￿(%)rdance wth Regulation 11 of the Charrties Accounis
(Scotlandl Regulations 2006. examination includes a review of the accounting
le￿rdS kept by the charity and a Comparison of the accounts presented wrth those
records
11 also includes censideratiw of any unusual items or disclosures In the
accounts and Seeks explanations from the trustees conceming any such matters The
procedures undertaken do not provide all the evidence that would be required In an audit.
and consequently I do not express an audit opIn￿n on the view given by the accounts.
Independent examiner's statement
In the course of my examinat￿n of the xcounts for the year ended 31st December 2024
no matter has c(Hne to my attention
wh￿h gives me reasonable cause to betr￿¥e that In any matenal respect..
Accounting Records have not been kept In accordance Sectson 4411 Ila) of
the Chanlie5 and Trustee Investmenls IS¢otlandl Act 2005 and Regulation 4 of
The Charrties Accounts Iscouandl RegulatKJns 2006
The accounts do not ac£ord with these record5
the ststerrenl of accounts do not comply with any of the fequireffEnts of
RegulalKsn 9 of The Chantses Accounts Iscollandl Regulatrons 20
to whth. in my opin￿n, attention shwld be drawn in order lo enable a proper
understsnding of the accounts to be reached
Tne Ay Pannersnip Limrted
Abercom School
Newton
Broxbum
EH52 6PZ
24 March 2025