2024-12-31-accounts

Kinloch Church of Scotland TRusfEES' REPORT AND RECEIPTS AND PAYMENTS ACCOUNT FOR YEAR ENDING 31 DECEMBER 2024 Congwation No: 442342 Charity No: SC008004

Kinloch Church of Scotland Reference and Administrative Information Charity NanE: Kinl(Kh Church of Skntland Charity Registration Number: SC008LX)4 Congregati(M Reference No.. 442342 Contact Adthess: Trustees Independent Examiner Bankers Bank of Scotland 47 Cromv*ll Street Stomtsway Isle of Lewis HSI 2DE CIB Serviies Chartered knuntants 63 Kenneth Street Stornoway 151e of Lewis HSI 2DS

Kinloch Church of Scotland Trustees. Annual Report Year ended 31 December 2024 structure, Governance and Management Governing Document The Churrh is admlni%tered in accordartt with the terms of the United Free Churth Cw5bttkn Recruitment and Appointment of Trustees r4embers of the Kith Ses9w and the Deacws. Court are the charty iru&ee5. The Kirk SessK)n members are the elders of the church and are chosen from those members gf the church who are consK1ered to have tt)e appropr&ate grfts and skills. The mintstsr, i% a memtEr of the Kirk sess￿￿, Is elected by the congwation and inducted by Presbytery. Tre deacons are chosen from th)se members of the thurch are considered to N4ve the apwewwte grfts and sknlls. Oryanisational Structure The De￿0￿. Court s chal￿d by the minister and as required dunThJ the year and L8 reskK)nS1b￿ for the temporal affairs of tsE cwgregabon. Cwtsin restwybilitEs are de￿gated to the Property Committee as appropriate. The Kirk Se55ion meets as reouired but meets for a rninirnurn of three trmes each year ar is ￿[Xy￿1bIe for 5piritu61 affaits within the ¢hvr¢h. The membership of the Kitk Ses￿on ￿ made up of all e Elders of the c￿gregatiOn. memtership of the Lkacons. Court ￿ rnade up of all the Ekjers and all the Oea(x)ns ofthe CoNJrW'M. Objectives and Activities The thLrch of Swtknd ts Trinitarian in dLKtrine, Reforned in tradf(pJn and pre$by￿￿n in p)lity. It wsrs to glorify God and to work for the advancement of Chrisys Kingdom ihroughout the wcld. As a national Church, It acknowledges a d￿￿[￿tive call and duty to bring the ordinan￿5 of religun to the people in every par15h of ScoUaTh1 through a temtorial minsty. It ctrcyerates wth cther (￿Jrd￿5 in var￿5 ecumenKal Es in Sc¢Uand and twond. Achievements and Performance SeNty are every SurK1ay Hi knnl(Kh Church at J2 fity)n arK16w. Tr wvKes are in English. A Youth Fe1thshp is tld forthv3hYy in the M*Man Hall on s￿r￿aY e¥eniNJs at 8.30pm. During sthrxjl terms Sunday Sthwl & BiNe C￿SseS are at KnkKh Church at 12rrfJon. A Crèche ￿ availab￿ during the rrK)ming Ser¥￿e at 12 rm). Mvjweek meebrys are held KinkKh Wednesday evenings at 7.30￿. These can be sermons and bi-lingual pray meetirKJs. There is a CampaKJn¥s Meeting tsts'nuy with Iltal Free Churth C￿regation) on Monday evenings durng schwl terms. Communh)n is trkbrat6J t￿￿e times a year In the congregatth. One of tsE ekJer5 is ￿ Asgew)r Elder for the LLKhs Crossbjst Cm9rega￿n.

Kinloch Church of Scotland Trustees. Annual Report Year emded 31 December 2024 Financial Review Voluntary Income for tre year decwsed by Tro compared to 2023. Ge￿TrI Fund expendittjre costs Inc￿Sed compared to 2023 ￿￿e5. Fabtt exrenQitu￿ met rrorn the Fabrr Fund durNg 2024 was £3,039. The o¥EraU was a totsl gjrplus of fijrrfts fly the year of £5.01612023- deficit £2,973) FREE WILL OFFERING DOP4ATtoiis If ￿YOne woukl WLsh to donate tlEir Freewil Offering vla the Slaidwig Order methrMI of payment le Bank Derailsa Bank of S(odand 47 Crorymell Street Stomowav HSL2 Bra)ch Sort C(xle 80-09.73 ForWklv Freewill Offerings fwhKh can te paid month￿) the A￿O￿t Nurnber Is 00265006 Forthe month￿ Freewill OfferirvJs the Accourt Number Is 00265014 ReseThes Policy It i% th2 Trust￿ to hokl reserves 5uffKieat to meet the cosi of preNing an¢ repalnng Lurch buibjings at Kinloch and lemreway arid the manse at Kinloth. along with other ¢kited buildiry ￿5t5 inoJrTed durirc the ¥e3r. At thÈ yÈar end (Thurch hÈkS UDre#rthd ￿ndS of £7,997 of whidi É808 has been dEsignated for Youth Felbwship. The balafft on the RestrKted Fabric Fund at 31 tcernt￿r 2024 is £35,OW12023 £30,106). Theo is akn an addrtional Restritsj Fund relabng to the AV Systern wh￿h ha5 a balance at 31 ￿e￿mber 2024 of £4,OOQ. Totsl Fund5 held at 31 t￿cemter 2024 a￿ £47,09612023. £42.L901 The consioer CUrr￿t lewd of reserves to be suffKent to meet pkinDed exrEnditssre in the (xxnng year. Approved TrLEtees JneO m ther behaW,

Kinloch Church of Scotland SC008004 Report of the Independent Examiner Respedlve resp)nsIbitit￿ of trustees and examiner The charity trLStees consider that an independent examirotion ￿ needed under settion 4411)Ic) of the Charities and Trust￿ Investrnent (Scotland) Act 2005. It is my res￿)nSibl1ty to examine the accounts under sectioft 44(11{cl of the Act and to ate ¥thether particular nkitters have c0ft￿ to my attentlon. Basis of In¢kpendent examinerfs ststement An examinK)n inclwles a review off the accounting records kept by the charty and a compar5￿n of the accounts prÈ¢ented with th￿ recor(Is. It also inclules conskjeots.on of any unusval ￿¢￿$ or disclo￿￿ Fn the occounts, and seeklng explanatiC￿S from the trusteÉs concerning any wch matters. The pr￿edureS undertaken do not proyide all the ev￿￿et￿e that WOLAd be requi￿ in an avdit, and tDnsequet)tly J tb rK)t express an audit opIn￿n on the accounts. Independent examln¢rfs statement In the course of ￿ examinabon of the statement of account for the year ￿ded 11 DeCeM￿r 2024 as get out on pages 5 to 9, no [T￿ter has come lo my attentrjn which me wsonable cause to bdieve that in ony material respect: accounb.ng records have not been kept In 2ttordance with SectK)n 44 (Illa) of the cha￿e$ and Tn Irvestments {ScofjarYJ} Att 2￿5 and RegLdatiDn 4 Charities Accotsnts Iscodandl Re9￿ationS 2¢))6 counts d) rot accord with those records tre #atement of account do not C3.xS

loth Church of Scotland un Funds 20Z4 Funds 2024 Fund5 2024 Tot*1 2024 Totsl 2023 volvntary In￿me Irtome from Charitable Acknwbe5 nk & Der￿lt ￿tere GraTrt- CNES Ipit5uppty Refunded 31,636 8,032 39.668 41615 4.th0 322 322 177 38,517 390 2L8 44,998 372 Charltabteartfvitfie Go¥emancecosts 35.4 3,039 Net R¢tdpisllPaymntsl beforeTrnnsfevs (4,087) l993 4906 [1973) TAnstetstollfrom)fvnds 5uvplu51(Delkltl loYy•a 4993 11973)

hurch of ofB lon Funds 2024 FuThJ5 2024 T4)ts1 2023 2024 Bank 8ank & Dep051tbalances L¥0￿h¢fO[wa[c 12,084 30,1 42,190 45.163 Movement h year: rplu5llOehatl forty￿ year {4,￿7) 4,9Q6 12,9731 Bank & Depositb4k￿s Carried ￿rW￿r Addl rnwtlon Investments at market vam Assets GIftAKJ Receivab 7 754 ￿23 Llabilitie$ For on le￿1f ol the Kirk Session aro t*acons' CoL¥t

I. Rtmurtr•tK4n and Relaied P•rtyTranS￿0l￿5 During year one t¥￿stee retrlved imbutsemeTrt ol exoenses Incvrred, totslliny É4,3%. No trustee or a ¢ets¢n Elated to a trustee any pewnal Intefest in any contrart or en¢d Into by the (￿tyd￿[I￿O year. Z Mo¥¢wrts lth Funth At 311)¢c 2024 Recdpls Payments Transters 2024 General Fund Des￿l￿eAl Sunday School Fund ignateo Youth Fel￿W$hip 10fi56 62D 31,958 36,045 620 {620) 7,189 Fabnc AV Sy5tern Fun¢ )),106 8,032 3.0)> 35,IY49 Totslfunds or n3 Sutsday S¢lkn)ol FurAI.. Fur09 10 èiiow the operatk)n of the CoThJrtg8borwl S￿r￿ay￿￿1. During the year the ￿￿￿￿tted Sunday Schuol fund w35 transferreo bath 10 the Gthefol Funo Youth Fellowshlp Fund: Fundsto alltyy the Operat￿ ol the Congreoatrond Youth Fun Fabdc Fund.. RepFesents mones ￿(eNed and expended spe￿r￿1￿ ￿lI￿n9 to Fo￿£ Repairs and maIntena￿e AV Systwh Fwnd.. Rekting to tllQllV&5 received and expended spear￿￿¥ FÈlabng 10 Ihe AV Sy5tetD Funts 2024 Funds 2024 Futh1$ 2024 Tot•1 2024 T+Jtsl Z023 3. Anatyslgol Volurt•ry Irthme WFO kheme Inon Gift id) WFO heme l¢fft A¥J) Fathc Fund Nonthty Offefings{￿Tr GrftA Fa￿¢ Furwj NoTrthty 0￿eringS{GftA￿) Tè¥ Recoveied on Gkn1A￿ t￿r￿a￿on5 Ordinaryl)ffenng5 (Open Plate) Youlh Feltywship Svndby Sthol (throffenngs, ￿natOnS etc 3.485 18,S63 3,485 18,563 5,953 k7,671 1,1 7,057 6,998 2,086 500 7,532 7,532 5.828 5,828 2,060

Kinloch Church of Scotland ot to the Accoun Funds 2024 Funds 2024 Fvryl$ 2024 Tlxal 2024 T¢)tal 2023 4. Inc4lfM fmm cw1ob￿￿¢dYI01s Fundrthyng Events S. AnJlp15 01 PaymEnts Cr•Sts Olget￿MI￿n9 lund$ Offering enVe￿pe5 177 177 218 2k8 177 Chawfjtab￿ act￿￿5 MinLstries & Ni55¥Jn allooknD bsrtery d￿5 Min15ter¥ travel expenses MinLSter5 lekphune eX￿nseS Pjlpt Fabrk repair & makntrnan G￿￿e Nointenan Equipment pur(ha5e5 Manse council tax 24,540 623 2,207 774 24,540 623 2.207 774 24,534 1fi72 814 814 7,432 1,275 1.415 2.585 I,n4 2.585 2,22S InSurdr￿e Piinbnty Sta￿rte￿a￿ postage &b￿s. et£ Communh)n expenses Chur(h cleaner & deanin9 matena FellDsvship expenges Youth Fel￿￿thIp expenses Sunday khool expenses Donat￿$ SubxtlQlh)r6 General Expenses 2,225 2.161 3?4 28 1.284 760 28 1,284 760 259 80 30 80 loo 1ndepe￿efit exafninefs fees 390 372

of Scotlan Notes to the Accou & Mlthiyte￿$ All Church of ￿0t￿nd towregabons contnbrte tD the stty￿ Fund whKh bear5the costs ol a¥ mlnbter St￿e￿5 empkiyee5 (untrbubun5 lor Trabonal Insurance, per￿1￿ hou51ng ano loan fur￿. Ministets, St￿e￿5 are paid In a￿r￿￿tKe with the Nabonal SOper￿ sthe whth ￿ Yelated to year5 of 5erwo. For the year under the rniThmwn was E31,642 the sDrend (kn rrfth and S￿bSeqUent yea￿) £38.884. 7. Collthn5 lorThlwd Partle5 2024 2023 We5tem 1*5 FLUJO Bank