FORTINGALL. GLENLYON, KENMORE AND LAWERS CHURCH OF SCOTLAND for the yr o CMgregakn Ilumber. 271630
FORTINGALL, GLENLYON, KENMORE AND LAWERS CHURCH OF SCOTLAND Roference and administrallve Inforntion Charity n•ne: F¢xtirwH. Glen1. Krre and Lawers Church Charity reglstratlon numbfjr. 2716X) Contsct address: Minister Rev. ROW Ntcol was IntlM klcxJ&kn until 31t 2024 fLkning L¢xinw Grny appointed as Interim Moderdtor The fL4k)wing servgj from 1 JUY 2)24. Office Bearers Ind•pendent •xaminer: Bankers: The Royd Bank of Scotland. 14 Str* BlaIrw. PH10 6A0
TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31st DECEMBER 2024 Structure, governance and management Govemlng document MeMbS of the KI SessKM the Charity Trustees. The Kirk se( membus are the Elders of the church and are chosen from those metnbws crf Ihe church who are cIded to have the appropriate gifts and skilLs to contiibute to the management of the affair5 of the church. The Treasurer is apwinied fLY a temi of three year5 and may apFly to ts K¥k Seswi fox a reapkmiintsment for a ftts term three years. The ajrrent tenr¢ expire5 on 31st Decemb 2025. Organlsati¢)nal structure The lfjrk Sessicffi is ¢haired by Interim ncwinty nets f(xw times a year and is reswnsible all the sptribja and affairs of the thurth The Churth of S(y)tsnd is T¥initarian in dcin&. ref in traditK)n aThl Presbyt"an in wlty. It exists to glonfy G(Ml and to work for the adVanrrnt of Chrisfs kingdom Ihr(MJghcArt the workl. As a national church, it acknowledges a diStitiVe cdl and duty to bfirwJ the (dIrn of relJion to Ihe people in every parish of ScDUand through a territc¥ial mintsty. with ots chCheS in vw15 eMeical boxlies in Scotland and beyond. Weekty publTC worship altematwj tew the thcheS in F(K1irvJaN arKI KenTtKxe with seNices beginning on Sundays at I1. am. For 8 relatively small LYregation. the SurKlay atterKJar varied beiween the upper teens a1 a high of 40 resulb'ng in an average fvJure ofjust 30. Following the Kirk Sess¢on's agreerrEnt to delete memb$ the with whyn dl conl¥t l addresses had been105t and followng the deaths of 6 rnbe[S over the cc4Jrse of the year. our roll now slands at 78. One Elder had intimated his wish to stand down and so the Eldership total n(AV skrxts at 10 c(Thrffiskng 6 m and 4 female Ekyers. was a totsl of 6 funerdls. 4 weddings and 1 bapt'sm. "ngs at summer and Chrsstinas. The ChriStS Eve wvice. (Kganised by RdHt arNJ knndsay 8rMI. was particularty successful arml the Kirk in the en was fflled to ovthirvJ. The membws ofthe Tay and LY Churiw GU IKisted the Vlrrtld Day of F¥ayer in Chwch in F8twu and leAI this yearfs Guild Servtr Ctrrtjrch in Septemtw. wider community via the Churth Newsletter. The churth buildirwJs wInue to look after by the Fat Grwp. Whfie F1jam and Glentyon were in a gcod state of repair, a outbreak of dry rcrt was discovered in Kenmore Churth. A detsited survey on Kenmore Church. financed by RiverTay Devdopment Ltd. was carrd (WL The"Sthedule of S3lfant t)efeLts or Iss. resulted in an apKwoximate cost of of £371.1 exdiVe of Athjed Tax. We conlirwe to supwrt the neaty in the parh and. through donaliMs at Easter. HaNesL Rememtrffance SUlaY and Chfistmas, we have made substantial th)nati(S to a number of (tharil]es. Ow treasurer, Olive Munro. is to be commended for her work with regard these mattS in &JditN)n to all Ihe ots finanLaal txtsiness she haThJles on behalf of our churth. In 2024 we hekl a lunth and in MrAteM Hay to mwk the ermd of Rev. Robert Nicol's temi as Interim Mcmjerator. This was very well attended and sh¢Md the esteem in *thich R(ert a$ held by (x)ngregation. followng his fve years of rrllnisty. We n(M kd( f(Mrd to the challer¥Jes faciThJ us as we enter into a new linkage with the Rannoch thurches.
Flnancial revlew Receipts were £43h96 Paymerrts Vre at £34250 I'he mthet vaue of GrThyth FuTrJ Units at t erKI of 2024 was £128.588.00 It is the KX)licy of the Trustees to hokj the ualent oforE yes ge exptitU[8 in the genera fvnd aTrJ to kM)kl a further yeals general expendrhjre in the reserve fund. It is the I"GY of TryLees lo hokl sufficient in the fabric fund lo ftet m74tX iterrts of repair and mairrtenare. We havg lent funds in bolh the Revenu8 aThJ FaL¥K arwjnts to mainlain all chUrd fcf year. Chty L8W fgwires the Trustees to prppare financial statemerf(s. each fmanc#81 year. Vthh show a Iru8 and fair vw of the stale of affairs of the Ch tts firwicia alV"eS f(K trt perKJ. In preIng those finandal Ststeffnts. the Trustees we re4wired to: make judgnts and estimates that are r8awth aTrJ pnMnt state vthetsr app{tIe staThJards arvj stalements of recom ryaclice have twi fc41owed, sutfjert to any dePare5 dtsck)sed and exklartd in the finanaal stements' and prepafe financa81 statements an ongyrg basis. unkn it is inPFKOFxlate to wesume that the iartty wll mntinue in operational existen. Th8 TnBtees are resprmsible for keepry prw acix)unbru recrjrts, whith disdose. with reasonable atturacy, at any time. th& finanoid Frf)Stti"on ol the charty and to enab Ihem to ensuTe Ihat the financial statements compty with th& Chafibes and Tnjstee Investrnent Act {So)tland}ALt 2(K)5 arhj the chareS A(y))unts (Scotland) Regulations 2006. They atso respotEibie f(¥ safeguardiTrJ the assets of the dwrity arKI fr)r taking sOnab sieps lh8 weventk)n and detectKJn of fraj arma olher ifregulwthes. Apyroved by lh8 Tnths WKJ signed i)n bet*lf by.
Report of the independent examiners to the trustees (rf Fortingall. Glenlyon. Kenmore and Lawers Churth of Scotland We report on the accounts of the tharity for the year ended 31st Dernber 2024. which are set out on pages 3 to 9. Respective responsibilities of trusteeg and examiner The charity's trustees are responslble for the preparation of the accounts in accordance with the tem15 of the Charities and Trustees Investment Art (Scotland) 2005 and the Charitie5 Accounts (Scotland) Regulations 2006. The charfty trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is our responsibility to examtne the accounts as required under section 44(1) ( c ) of the Act and to state whether particular matters have come to our attentlon. Basls ol independent examiners. atement Our examination Is carried out in accordance with Regulation 11 of the Charitie5 Accounts (Scotland) Regulations 2006. An examination include5 a review of the accounting records kept by the charity and a comparIn of the accounts presented with those records. It also includes consideration of any unusual Items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The pr(Kedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the accounts. In the course of our examination, no matter has come to our attention: l) which gives us reasonable cause to believe that. in any material respect, the requirements: • to keep accounting records in accordance with section 44(1){a) of the 2005 Act Regulation 4 of the 2006 Accounts Regulations, and Regulalion 4 of the 2006 Accounts Regulations, and • to prepare accounts whlch accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations. have not Len met, or Regulation 9 of the 2006 Accounts Regulations have not been met, or 2) to which, in our opinion, attention should be drawn In order to enable a proper understanding of the accounts to be reached.
Report of the Independent examinerJ to the trustees of Fortingall. Glenlyon. Kenmore nd kniweTS Church of Scotland We report on the accnunts of the charity for the year ended 31st December 2024, whlch are set out on page5 3 to 9. Respective responsibllities of trustees and examiner The charity's trustees are responsible for the prepardtion of the accounts in acconlance with the terms of the Charities and Trustees Investment Act (Scotland) 2005 and the Charities Accounts (Scotland) Regulatkjns 2006. The charity trustees consider that the audlt requlrement of Reguktion 10(1) (d) of the Accounts Regulations does not apply. It is our SponSibl1 to examine the accounts as required under secknon 44(1) ( c ) of the Act and to state whether particular matters have come to our attention. Basis of Independent examlners. statement Our examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charty and a compar19)n of the accounts presented wlth those records. It also indudes consideration of any unusual items or disclosures in the accounts, and seekiFU explanatsons from the trustees concerniryj any such matters. The procedures undertaken do not provide all the evidence that VVkI be required in an audit, and consequently we do not express an audit opinion on the acccwnts. Independent examiners, statement In the course of our examination, no matter has come to our attention: l) which gives u5 reasonable cause to believe that. in any material respect, the requirements: • to keep accounting records in accordan with section 44(1)(a) of the 2005 Act Regulation 4 of the 2006 Accounts Regulations, and Regulation 4 of the 2006 Accounts Regulations, and • to ppare accounts whlch accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations, have not LEen met. or Regulation 9 of the 2006 Accounts Regulattons have not been rnet, or 2) to which, in our opinion, attentlon should be drdwn in order to enable a proper understanding of the ac(Dunts to be reached.
FOR71NGALL. GLENLYON. KENMORE AND LAWERS CHURCH OF SCOTLAND Receipts and PaYEnts account forthe ye8rended 31sl tkcember2024 Unresttrted ReStted funds funds 2024 2024 Total 2024 2023 note Receipts C)nali)ns Activils for genernting funds Bank and Deposit Income ReeeF&ts frorn vestEnts Transfer of Funds from C4)nsoknJated Fabric Fun¢J Councll Tax Refund 32951 1730 2518 2657 3640 32 951 1730 7725 2859 3640 28 042 727 5873 2419 3580 5207 202 7405 12 814 7405 56 310 7115 47 756 Total recerpts 43 496 panIS chaiitab activities Kenrrnre Restoratn FortHiga# Fabr G5ènlyon Historieal Total paywEnts 34 250 2375 36430 4800 35625 36430 4800 21388 58 340 iooo 80 728 34 250 43 605 77 855 Exces8 of reGeyts (payTrEnts) for the year 9246 (30 7911 121545) 1329721 State£t of balances at 31st Lcember 2024 UnrEstrided ReslrKed fvnds funds Total Bank and sh balances brought forvrdrd Kpvement ni the year ex$$ of ets (paentS) for the year carried forwaThl 82 235 115696 197 931 230903 9246 91 481 130 7911 84 905 {2 15451 132 9721 176386 1g7 931 Inveslmnts at (x>sl 95 055 8378 103 433 103 433 Assets Current nKgrket vabje of i)vestments £128.588 186 536 93 283 279 819 301 364 Third Party Collections Co1Cted in The accounts We approve<i by the Kwk SessK)n on for and on behalf of the Kwk Sessp)n
FORTtNGALL, GLENLYOM KENNE AND LAVERS thLfflCI OF SCOTLAK) NDtes to the aJts forth& year8nde(13151 ECr2024 2024 2023 1 ? Trustse leert any ren@ti)n nse o)und tsx pa•J by renters 2 Speeol and forolherthart$ Inol shoffi e&&Ire kn ac)yJntsi and to th8 genèral fund Trc&pts TrIed on page 5. IvIS Irn Sp1 and fund rdi5ing e¥ents forsp8(d puwses 1 aThJ bued thmg the JFarto otherraTI&" Aberf8lJy Laider Ead HaJ Poppy LochTay Fwst Fe5ponders chtIaTr Ati1 TuAeylSy¥H Appeal s¢Otnd's Ianty A¥Ambulan n)ssR8ath 550 310 2fll 1275 1645 Bahn at In0)g 31112r23 Rsour l)Jtgong Batsnt% at reylurtes frnnsfers 31112r24 3 fvnds Lknrèslitted funds Genèral fund Fabln Res8Ne hjnd Restted hjnd SOCBI se¥v1$ lund KenTrJ¥8 Fab FoJlEigaU Fab Fortingal Histor1 Gntytsn 41746 1751 la4 334 35 249 580M 57 -2375 136 69 553 301 364 56310 177 8551 279819 Purpose8 of Un$trted fvnd$ Tho fabrk fund may bo used on Ihe fabr of Ihe Lurt and Ihe rtwnse The Serve fi&nd ttoy be used in the saTh wayas the general fynd. Pu0$e5 of [lted lund5 Th8 so¢lal ftjrtd nwy b8 used forwAkkng ¢ortab dona 4 Anaty5i8 of payvnents 2024 2023 IallIab Gswing to Grow PSbYf8ry dues Pulpit wpptry Organ& and Canets p8ynWt Statk)nèry Postage Lrfe and èxpenses PubfNity A¢fverts Mi5c&Uaneos expenses Fab makntenance thurth Fabit I¥tenance Mai Organ 5912 15Lfj 1577 1410 157 210 455 1272 356 2615 5181 Electrrity Manse InSuraft Chur InsurdnGe Mans8 Oil Chur tYonatDns part Cosl of FundraBng Fabrk AsSgss1) 4142 1275 1425 931 34 250 21 388 Page7
FORTIWL, GLENLYON. KEN1E AND LAVERS CHUR(>I OF SCOTLAND ++• Note$ to the a(XX•unts forthe yearonded 31$1 cnt)er2024 2024 2024 2024 5 Investmnts quantity Investo Tnjsl ChurL of stsd Growth Fund purchased 2020 General fvnd Units 10 132 Cost 52 484 Value 70 544 $eNe Fund 7602 42 571 48 500 So¢ial Servl¢e Fund 1496 8378 9544 Totsl Investments 19230 103433 128588 6 Mnist8ffs stipend I Church of Scotknd COngTrganS (xsntrtute to the Nan21 Sty)ond Fund v&hK bears the ¢)Jsts of al mk)ISte stipends and eryk)yets Contrt>unS for natDnal nStsran. pensKJn and housiw and ban fijnd. Mk)isteTS' 8tiP8nds ar& paKI in aan the natK•nal 8lpend sca. wh• is Tekted to years of Se. For the year under rew. the IT•rArn i)end Wd$ £31.642 and the ThHxth)¥Jm stpend in the 5th and sjbsequent year5 of £38,884 At 31st DO1bar 2024, the foWing eStted anK>unts pre opd to the (X)ngrpgan Grft Re(x)bpry 5300 5200 7 Anatys15 of donatw)ns Géneral Grft A•J and Covenants Tax rVered (GI Aij) Oldary offemgs Other offorngs Vrf6ddings and funerals CkJnatKsns forthid patss Gbe Rent ttnatk>n Box laneoLJS Istemort Ma(Phal Tntrsl) 17 247 5227 2015 135 2364 1475 200 3288 I CH)0 32 951 15 739 4133 1605 500 1540 1225 200 3100 28 042 Page8
FC14TING4LL,CLENLYC4.Nm(I4ED LAVaS (>IURCH OF%OILAND Yt8Tended 31stDecerrkner2024 FPEN0tX 1 Cathl accounts 2024 3023 dd at315tDYrtrbErotc£3t Marwyalue oFbalorw ai 318tDopX)Thbtrr fnewcp.ntr21 haaèr¥3 SY$ffl&)rC £43P39.(NI £58J21. £43hY9.00 R*enue £ 7,407.IXI £ Sm).00