Free Church of Scotland
Dunoon
Scottish Charity No SC007880
Trustees, Report and Financial Statements
for the year to 31 December 2024

Dunoon Free Church of Scotland
Contents
Page
Church Infomialjon
Report of the Tnjslees
Report of the Independent Examiner
Notes lo the Financial Statements
Receipts and Payments Accounl
Slalernent of 8aLgnces

Dunoon Free Church of Scotland
Page 1
Church Information
Trustees
A list of active Trustees during 2023 is provided in the Trustees, Report on Page 2
Address
Free Church of Scotland, Argyll Sireel, Dunoon. PA23 7DD
Bankers
Bank of Scotland. 78 Argyll Street, Dunoon, PA23 7NH
Solicttors
Stewart & 8ennett, 82 Argyll Street, Dunoon, PA23 7NJ
Independent Examiner
Henderson & Co. Chartefed Accountants, 160 Argyll Street, Dunoon, PA23 7NA

Dunoon Free Church of Scotland
Page 2
Report of the Trustees
The Trustees are pleased to present their report together with the financial slatements of I
church lor the year ended 31 December 2024.
Status of Charity and Governing Document
Dunoon Free Church of Scotland is established by ConstitLrtion. It is a registered Scotti
Charity INO SC0078801.
Aims and Affiliatlon
The Free Church of Scolland currently has around l 00 congregations in Scotland, as well as
o in London and five in North America, and sister churches founded by mission work h
India, Peru and South Africa. The Ch¢Jrch also has a full lime degree awarding college in the
heart of Edinburgh for the Iiaining of rnini51ers and other Christian workers and sustains an
extensive missionary programme relative lo the size of Ile church,
Dating from 1843. bul with ils roo15 in the Reformation, il owes its distinctive title lo ils
historie81 struggle lo rernain 'free' from stale interferell¢e in its internal affairs. 11 has c109e
and active relations wtth many other Reformed churches of Jesus Christ throughout the
world and stands firmly in the tradition which accepts the Bible in 115 entirety as the Word of
God and therefore, derives its forms of leaching, worship, ministry and governmelll trom tt.
The main ernphasis of our worship is the preaching of the gospel - the good news of a froe
and sovereign salvation through Jesus Christ alone.
The Free Church of Scotland is a Presbyterian church adhering in its wofship and doctrine
the position of the Church of Scotland al the Reformation. There is an explanatory documept
which explains the origins of the Church and which gives the historical background lo tlle
Church coming into being in 1843 and lists documents in which is embodied it5 constitution!
Dvnoon Free Church of Scotland is part of the nation81 Free Church of Scotland workirlg
lowafds the cornrnon aims set out above. The congregation is within the Presbytery of
Glasgow and Argyll. And the Church buildings are the propety of the local congregation arld
held in Irusl by locally elected property lor congregalionall trustees.
Trustees and Office bearers
The congregations are govemed and administered by elected office bearers lall volunleef¥l
and interim rnoderator. The Kirk Session, being comprised of the interim modefator and

Dunoon Free Church of Scotland
Page 3
elecled elders, has responsibility for spirrtual oversight, while the Deacons, Court, compcs
ol the Inlerirn moderator, elder and assessor elders, oversees financial and propefty matte￿.
Under Charity Law, the Deacons, Court, are deerned lo be Ihe trustees of the congregation
as those with responsibility foi day lo day managernenl and control. This is distinct from the
role of propety Icongregalionall Iruslees who are responsible only for holding propety In
trust.
The members of the Deacons, Court who served dvring the year were as follows'.-
Interim Moderator
Elder
Assessor elders
Congregational Trustee5
For holding property
'Resigned during course 0120241
Appointment of Charity Trustee¥
The lfjrk Session exercises 115 discretion in determining the most appropriate melhad of
eleding new trustees (elder5 and deaeonsl. Any election process musl involve the
communicant membership of the congregation. There is no fixed lem trusteeship. Prior lo
their appoinlrnent, new Injstees would have served the Church for some lime in vanoys
roles and would be familiar with the Church's values. ils aims and objectives as well as its
day lo day operations. As part of their induction progr8mme, new trustees are required lo
undefsland their statutory responsibilities as well as the responsibilities ol their office wlhln
the congregation as elder or deacon.
Activities and Achievements
The churches al Dunoon and the previously linked church al Slrachur ¢eased to Dperale
Oeeember 2016 and earty in 2023. the Church propety at Slrachur was sold and the n

sale proceeds together wiltr remaining funds held. were transferred to the Free Church
Scotland in Edinburgh during the course of 2023.
Dunoon Free Church of scotland
Page 4
The Church properties in Dunoon were sold during the course of 2024 and the Offi
beafefs are in the cDur5e of winding up the assets of the Church for dislribulion.
R•sa￿e3 and Results for the yoar
11 is the policy ol the Church lo maintain general unrestricted funds, i.e. funds ncl committ41
or invested in Fixed Assets, to allow sufficient funds to enable the ongoing work of I
Church Ic be maintained. The General Fund as 81 31 December 2024 arnounted
£123,983
Total reserves on reslricled funds amounted lo Nil.
On behalf of thé trustees
Session Clerk
.2025

Dunoon Free Church of Scotland
Page 5
Report of the Independent Examiners to the Trustees
for the year ended 31 December 2024
I report on the accoun15 of the church for the year ended 31 December 2024 which are s
out on pages 7 10 10
Respective responsibilities ol the trustees and examiner
The charity's Iru31ees are responsible for the preparation of the accounts in accordance with
the lerrns of the Charities and Trustee Investment (Scollandl Act 2005 and the Chariti&
Accounts Isccllandl Regulations 2006. The charity Iruslees Consider that the audt
requirement of Regulation 10111 Idl of the Accounts Regulations does not appty. 11 is ty
responsibility lo examine the accounts as required under section 44111 1¢) of the Act and
stale whether particular matters have come to my attention.
Basls ol Independent examinerfs statement
y examination is carried out in accordance with Regulation 11 01 the Charities Ac¢ounts
(Scollandl Regulations 2006 An examination includes a review of the accounting recordB
kept by the char1ty and a comparison of the accounts presented with those records. It alsD
includes consideration of any unusual rtems or disclosures in the accounts, and seekts
explanations from the Iwslees concerning such matters. The procedures undertaken do not
provide all the evidence that would be required in an audit, and consequently, I do n
express an audit opinion on the view given by the accounts.
Independent Examinees Statement
In the course of my examination, no rnatter has come lo my attenth.on
which gives me reasonable cause to believe that in any materiel resped th
requirernenls..
lo keep accounting records in accordance with Section 44111 lal of the 200
Act and Regulation 4 of the 2006 Accounts Regulations, and

lo prepare accounts which accord with the accounting fecords and comp
with Regulali(hry 9 of the 2006 Accounts Regulations
have not been met. or
2. to which In my opinion, attention should be drawn in order lo enable a prop¢r
understanding of the accounts lo be reached.
Dunoon Free Church of Scot13nd
P2ge 6
J- rknqhf.... 2025

Dunoon Free Church of Scotland
Page 7
Notes to the Financial Statements for the year ended 31 December 2024
Accounting policies
Accounting Convention
The financial statements have been prepared under the historical cost convention, and h
accordance with the Charities Accounts Iscotlandl Regulations 2006 and the Charities arkJ
Trustee Inveslrnenl (Scollandl Acl 2005
Basis of financial statements
The financial statements have been prepared on a receipts and payrnents basis.
Fixed Assets
As the church buildings are considered Functional Fixed Assets and have not b
professionally valued in the past five year5, they are shown as Nil value.
Receipts and Payments
For the purpose of the Receipts and Payments account as shown on pages 8 and 9, fund
are defined as follows..
Unrestricted funds cornprise grants and other income, received for the objects of th
church. without further specified purpose, and are available as general funds.
Designated funds represent unrestricted funds which have been eamarked by th
Iruslees for particular purposes.
Restricted funds compnse income which has been received for the objects of th
church and specified for a restricted purwse within these objects by the donor.

Dunoon Free Church of Scotland
Receipt5 & Payments for year ended 31 Decefflber 2024
Urtrestricted
funds
Restricted Endowment
fund5
fund5
Total
funds
af ended
11212023
Al Recei
ts
Rental Income
Oonations
Gift Aid Tax refunds
Interest received
Other lllcome
Sub Total
A2 Assets & Investrnents sale5
Sale of property
Total receipts
95,040
95,040
95.040
9S,040
A3Pa
rnentS
Charitable Activities
He3ting & Lighting
Insur3llce
471
1,667
471
520
1,958
77,341
326
170
80.315
1.667
Donations
Sundries
Maintenance
Sub Tot31
Governance Costs
Professional fees
Independent Examiner's fee
Sub Total
A4 Asset & Investment Purchases
Total PayTnent5
Net Receipt5llP3yrnentsl
AS Transfer5 between funds
A6 Cash funds last
ear end
Cash fvnds this year end
460
460
2,184
4,782
50
2,648
2.134
Z,134
240
240
5,022
204
2,134
80,519
2,888
2.134
5,022
90.018
2.067
33,899
123,983
2,067
66
33,965
£ 123,983

Dunoon Free Church of Scotland
Statement of Assets and Liabilities at 31 Cknembef 2024
Unrtstrfrted
funds
Aestrirted EndowTnent
funds
lund5
Total
fvnds
revlous
Year
Bl Cash lund5
General Accounts
Fabric Fund
Total Cash funds
82 Other monetary assets
Functional Fixed Assets..
Church Buildings &
Fixtures & Fittings
123.983
£ 123,983
33,899
66
33,965
123.g83
É 123.983
Nll
Approvell by the Deacon's Court
2025