FORTINGALL. GLENLYON, KENMORE AND LAWERS CHURCH OF SCOTLAND for the y￿r o CMgregakn Ilumber. 271630 FORTINGALL, GLENLYON, KENMORE AND LAWERS CHURCH OF SCOTLAND Roference and administrallve Inforn￿tion Charity n•ne: F¢xtirwH. Glen1￿. K￿rr￿￿e and Lawers Church Charity reglstratlon numbfjr. 2716X) Contsct address: Minister Rev. ROW Ntcol was Int￿lM klcxJ&kn until 31*t 2024 fLkning L¢xinw Grny appointed as Interim Moderdtor The fL4k)wing servgj from 1* J￿U￿Y 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 MeMb￿S 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 c￿￿Id￿ed 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 ncwin*ty n￿ets 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 dc**in&. ref￿ in traditK)n aThl Presbyt￿"an in wlty. It exists to glonfy G(Ml and to work for the adVan￿rr￿nt of Chrisfs kingdom Ihr(MJghcArt the workl. As a national church, it acknowledges a diSti￿tiVe cdl and duty to bfirwJ the (￿dIr￿￿n￿ of rel*Jion to Ihe people in every parish of ScDUand through a territc¥ial mintsty. with ots ch￿CheS in vw1￿5 e￿Me￿ical boxlies in Scotland and beyond. Weekty publTC worship altematwj tew the th￿cheS in F(K1irvJaN arKI KenTtKxe with seNices beginning on Sundays at I1.￿ am. For 8 relatively small LY￿regation. the SurKlay atterKJar￿ varied beiween the upper teens a￿1 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 ChriSt￿S 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￿ Churi*w 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 w￿Inue to look￿ after by the Fat￿ Grwp. Whfie F￿1￿jam 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 carr￿d (WL The"Sthedule of S￿3￿lf￿ant t)efeLts or Iss￿. resulted in an apKwoximate cost of of £371.1￿ exd￿iVe of Athjed Tax. We conlirwe to supwrt the neaty in the par￿h and. through donaliMs at Easter. HaNesL Rememtrffance SU￿laY 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 matt￿S 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 V￿re 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 ￿u￿alent oforE ye*s ge￿￿ exp￿titU[8 in the genera fvnd aTrJ to kM)kl a further yeals general expendrhjre in the reserve fund. It is the I￿￿"GY of ￿ Try￿Lees lo hokl sufficient in the fabric fund lo ft*et m74tX iterrts of repair and mairrtenar￿e. 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. Vth￿h show a Iru8 and fair vw of the stale of affairs of the Ch￿ tts firwicia al￿V￿"eS f(K tr￿t perK*J. In pre￿Ing those finandal Ststeff￿nts. the Trustees we re4wired to: make judg￿￿nts and estimates that are r8awth aTrJ pnM*nt state vthetsr app￿{￿tIe staThJards arvj stalements of recom￿ ryaclice have twi fc41owed, sutfjert to any dePa￿re5 dtsck)sed and exklartd in the finanaal st*ements' and prepafe financa81 statements ￿ an ongyrg basis. unkn it is inPFKOFxlate to wesume that the i*artty 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 char￿eS 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 fra￿j 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 De￿rnber 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 comparI￿n 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 L*en 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 V￿VkI 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 p￿pare 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 PaY￿Ents account forthe ye8rended 31sl tkcember2024 Unresttrted ReSt￿ted funds funds 2024 2024 Total 2024 2023 note Receipts C*)nali)ns Activil*s for genernting funds Bank and Deposit Income ReeeF&ts frorn ￿vest￿Ents 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 pa￿￿nIS chaiitab￿ activities Kenrrnre Restorat￿n 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 L*cember 2024 UnrEstrided ReslrK*ed fvnds funds Total Bank and ￿sh balances brought forvrdrd Kpvement ni the year ex￿$$ of ￿e￿￿ts (pa￿entS) 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 Co1￿Cted in The accounts We￿ approveI OF SCOTLAND ++• Note$ to the a(XX•unts forthe yearonded 31$1 c￿nt)er2024 2024 2024 2024 5 Investmnts quantity Investo￿ Tnjsl ChurL* of s￿ts￿d Growth Fund purchased 2020 General fvnd Units 10 132 Cost 52 484 Value 70 544 $eNe Fund 7602 42 571 48 500 So¢ial Servl¢e Fund 1496 8378 9544 Totsl Investments 19230 103433 128588 6 Mnist8ffs stipend I Church of Scotknd COngTrga￿nS (xsntrt*ute to the Na￿n21 Sty)ond Fund v&hK* bears the ¢)Jsts of al mk)ISte￿ stipends and eryk)yets Contrt>u￿nS for natDnal nStsran￿. pensKJn and housiw and ban fijnd. Mk)isteTS' 8tiP8nds ar& paKI in a￿￿an￿ the natK•nal 8lpend sca￿. wh•* is Tekted to years of Se￿￿. For the year under re￿w. the IT￿•r￿Arn *i)end Wd$ £31.642 and the ThHxth)¥Jm stpend in the 5th and sjbsequent year5 of £38,884 At 31st DO￿1￿bar 2024, the fo￿Wing eSt￿￿ted anK>unts *pre o*pd to the (X)ngrpga￿n Grft Re(x)bpry 5300 5200 7 Anatys15 of donatw)ns Géneral Grft A•J and Covenants Tax r￿￿Vered (GI￿ Aij) Old￿ary offemgs Other offorngs Vrf6ddings and funerals CkJnatKsns forthid patss G￿be Rent tt*natk>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,CLENLYC*4.￿Nm(I4E￿￿D LAVaS (>IURCH OF%OILAND Yt8Tended 31stDecerrkner2024 FPEN0tX 1 Cathl accounts 2024 3023 dd at315tDYrtrbErotc£3t Marwyalue oFbalorw ai 318tDop￿X)Thbtrr fnewcp.ntr21 haaèr¥3 SY$*ffl&)rC￿￿ £43P39.(NI £58J21. £43hY9.00 R*enue £ 7,407.IXI £ Sm).00