Inverness
St.Columba
<or /,'/e
Invemess: St Columba
Church of Scotland
ACCOUNTS FOR THE YEAR TO 31" DECEMBER 2024
C.()ngregauon N(>. 372147
Sci)tti$h C"hariti' Ni). SC.(K)8109

Reference 2nd Adminx$ttative Infonnation
Charity N2me .
Inverness: St Culumba Chutch of Scot]and
Chariiy Registr2tti)n Number.,
SC008109
Co[L¥e￿ll1)n Reference No:
-372147
Ci)ntact Addrc5S'.
Trustees
Kirk Session
Principal Office-beaters
Minister..
Se*8icin Clerk:
Tr¢asur¢r:
Independent Examiner
Bankers
Virgin Mi)ney, 15 Academ5T Stree¢ Invemess IVI IJN

TRUSTEES? ANNUAL REPORT
Year ertded 31" December 2024
Structute, Govemance and Management
Governing Document
The Churdi is administered in accordance with the *nns ()f tht Unitary Decd of Cvnsutuui)n.
Recruitment and Appointment of Trnstees
On 9 Nuvember 2021, the church at¢aiThcd full parish sratus, and app()inted 2 Kitk Sessivn of elders ￿$ the
ch2riry trustC¢8. On this dgte, the Ncw Charge C.i)mmi8$1()n dissolired, and the Kirk Session bec2nie the
managing I)vL￿cers. On 9 N()￿ernber 2021, three a5se5SVt dders (elder5 frcirn other Congre￿rI()n5 of the
c.hurch of Sc()t]2nd in the Prcsbsrt£ry of Imremcs5) fotmcd the Kirk k48ion, 2nd ()n 8 D¢￿mber 2021,
thrce elders fr(Im within the congregauon wcre ordgined and Admitted to the Kirk Scssion.
During 2022, the three assessor elders ccascd to serve on th¢ Kirk Session. On 27 NoN"ember 2021 tw()
furtlier elders wete admitted to th¢ kirk Session, one bcfjng ordained at the time.
On 16 Aptil 2024. the CO)n￿¢￿￿￿on w2s united uryth Dores & Boleskine Church of Scodand, re5ulun¥ in
()ne Kirk Session combining dic elders of both congr¢gatii)rts. nn 15 tlpril 2024, all but one of tlic clder
lif DDres & Boleskine resi￿ed as Membe￿ OF the Kirk sessio￿ %0 that nne elder from thii t congregauon
j()incd with the i)ne unitcd Ini.-emess St C()lumba Kirk Session on IC) Apr&1 2024.
Rffi,. Scott McRc)berts 1.8 thc minister ti) the charge c)f Rnverness St Columba. The fote-mentioned Tn)stccs
are 2ppointed to contributc to thc management and ovcrsight of the financial affairs of the church.
or￿n1S4110nal Structure
The congr¢￿tiOn has been meeting sincc 11 ' April 2010. at fjrst in Ho]m Primat5, SchooL Inverness and
since Jul), 2013 in Drurt)mona Schi)ol, Invernc55. Up until Ea8ter 2023, the cTrngregation continuLd to mect
Eortni¥btlJ." in house churchcs and fortnightli a]1 t(¥ether f()t wutship in DrummuTEd School. I￿h1ch is rented
fi)r the purpose. Fr()rn Easter 2023, a pattern itrf meeting every week at Drurnmi)nd School for w()rship, in
a varietlT of fomi2ts throug?h the month. wgs fistablished.
Due t() the aforwnerttioned union <)f the Congr¢￿tiOnS of Inverness St Columba Church of Scodand with
Dures and Billeskine Church lif Scudand, the Sixe uf the parish now ()perating under the name of Inverness
St C.Iilwnb* lias increased vxstiy. The congregati()n 2t Bc)leskine continue to worship ￿Teek1}. on Sunday
momings in the churth building retainLd for that purpos¢ They uperite as 2 Lrxal Mission Churcli, with a
Ii)cal tLadership Tekm, responsibje to and suppurted by the Kirk Scssir)n uf ILivem¢ss St Columba.
Neyu2uonq continue tc) take place fi)r the butlding of a place of w()r8hip in the Ness-side irek of Invemess
fi)r the Invemess congr¥dtion to worship 9od to rcsource the local communit}.
Thc Kirk Session met seven times during 2024 for busines5. They dso mct once in FebnTAry for a time of
extcnded pr2Fcr r()gether, and once in June co underttke elder5hip training. The September Kirk Session
mcct1￿ I￿25 held joind51 with the Bi)Lcskin¢ Local t£adership Te2m.
A Stated Annual Llleeting fcit rhe cvn¥reg2ti0n was held on 9 June 2024, where church member4 and
adhercnt5 were able to hear and con]meot on the Kirk Session's vision and directioo and vn the financial
inf()nnauon pre8ented in the 2nnu21 accounts.

fanxgL'm¢nt ()f th¢ affairs i)f th¢ ci)nwgati()n is und¢rtak¢n b). the Kirk Sessi(>n, wh() h#i'L ()i'Lrall
r¢spt)n5ibility f()t thc spiritual and pasic>ral affairs r)f thc church, *8 Tffj"ell 28 the financial and W)￿ern2n¢c
re5poThsibiiittes. hIatters of budgeting and d2}. ti) da}" f2nanciai management are dci'¢)]ved a f￿ance tearn.
Thc Locgj Miss1(In Church Leadership Te2m has dLTh'i)h.ed authibriii" to mana%e dai" ¢() dai" affairs Inr ¢hc
B()leskiThe C1)y￿ti(>￿ 21th()ugh all contracts 2nd le¥al ()I'ersight are undertaken bi. the kirk SesStI)n.
Objective8 and A¢tivitie8
The ("hurch of Sc<)tland is Trinit2rian in di)ctrine. refomied in traditit)n and Prcsbittcrian in p()lit!'. It LXiSL8
til %l()rifi. G<)d and ti) w()rk fi>r the adi?ncLment ()f (-hrist's Kin%dc)m thr()u%h<iut ihc w(>rld. Ji8 a nalliTrnal
("hurch. it aCkn(b￿ledge$ a distinctive call and dury, t(> brin% thc ()rdinanccs c)f rclixii)n ti) thc pci)plL in ci'cn,
parish Scodand thtt)uxh * trttiturial ministry,. It CO4)PLrates with (IthL'r C.hurchLs in vari()us LyurnL￿1Cal
IxKlie8 in Sc(Itland and bg'()nd.
Invcrne55 St C.()lumba has a wi)rship ￿thering eNcri' Sundai. mi)rning in a varict)- (Jf diffcrcnt f()mis. Mi>st
Sunda}% int.ulve gathcring fc)r sung w()rship, prajrr. hvaring the Bible rcad t()%eihcr, and a s¢rm()n 6cing
tau%ht fi)r adulis whilst tw() different children's gr()ups and a crechc arc f()r undcr 18%. On ()ne Sunda}
a milnth in the wintcr mfmths, all agFL's gather t()Kcther sharc fi)()d. bible stud). ￿1)r5￿1P and pr%icr in
breakfast seThrlCCS" whi]st in summcr m()nihs thc c1)ngre￿Ul)n meets briefl). in all half hi)ur ser%"ice bef()re
xi)ing out Énti) thc c()mmunity ti) do s()m¢ihing i)f blessing #nd help f()r the c(>mmunit)".
B()leskine c.hurch w()rships ever). Sunda). m()rning at Drumtanpk f.hurch, B[)Ic￿kInC. wirh hlrynns. pra>per.
bible readings, sern]i)ns and sharing of encouragements.
Ail of these gatherin￿ gre designed for people t(> wather ari)und pr4)'¢r, lh¢ BÉbk. ￿Ing in church
cc)mmunit)", and *h2rin% 8imple f(xxl {whether breakfast. or tea and coffcc), a5 tn3rks nf what the C-hurch
exists io do in adv2fkcing I"hri5t's Kingdum in the wi)rld and in ioiitinx othcr people to join in with thai.
Achievements 2nd Perforniance
Ini'crnc8s St C.i)lurnba scrYc5 thc 8piritual and pa8t()tsl neLxls ()f its a)ngre￿tt(￿n and parish and plai'4 tts full
part in the wider Church thri)u¥h thL CC)mmttmL'nt (Trf mLmlx'rs ti) thc wi)rk i)f thL Pre5bitten- and CyLllLr#l
Asgcrnbli. i)f the c.hurch i)f Sci)tland. It 18 ccumenic2ll)' inir¢>lved wRth IL$ neigLib()uring ('hurches. which
includL oih¢r d¢ni)miaauon5, and rakLs part in sh2rLd ¢vents.
In th¢ ¢arli- part i)E the i"ear. aChI￿ng the kkTal uni(Trn ()f thc c()n%rc£ati()n8 ()f Invernes% St (.c)lumba and
D()rc8 and B()Icskinc was a latxe f(Jcu8. Est2bh'shing a ne￿. bU￿d￿¥ team to take f()rwgrd thc w()rk ()f that
PT()j¢Ct W2S 21si) a¢hi¢val. and that team has Secured 2 rencwa] (jf p]anning p¢rmissA()n in principlc f<)r a
buildin% ()n thc sicc nwncd b} the c1)n￿e%#t1()￿ as well as a c()mmunit1' 74nd church ¢onsult2u()n ()n the
buldin¥. and initial plans for what the buildinx wfftll rcquire. A Scripturc Uni(m ¥r()up ha8 bccn rcsourccd in
H(>lm Prim2r)' S¢hiK)I b). i)ne church member, gnd an(>th¢r c)nc ci)ntinued in NTess Casde Priman" b). thc
ministr). team. The ministry" team has bccn cxp2ndcd t() include 2n Assist2nt Nfinister (haNin% corn￿etcd
thur time 28 2 Pn)bau()n2r)' Minister during the i'car) and thL empl()i'ment bi. the PresbiiLm", and
depli)irnent tu f)ur ci)ngreg2ti<)n. i)f a Dc?c()n tc) Lnablc (iur communiti. mi8siim. Pralyer meetin1￿ hai'c E£cft
run bi. church mcrnbcrg f()nnightl} in their hi)me. W(Irk has bccn un(krnr25' tt) cstabli$h sm211 midweLk
h()use xri)ups fi)r fell()￿ShIP 2nd growth in Christian lifc$t)"Ic ¢arl)- in 2025.
The minister (?f the char%c has devcli)ped chaplaiThc}' w(Irk with Invemcss Ri)iYl Ilcadcm!", Nc$x c.asde
Prima4" and Hi)Im PrAm24' sch(M?Is. He sits i)n thc Faith Acti()n Pr()krygmmL. Leadcrship T(xm ()f the
C-hurch i)f Sahtknd tib participatc in a n2ti()nal Th)Ic in thL Church <)f Sci)tland. Jr)int ￿[)rshiP 8en4ce8 have

been held with Hllton Church of Sc()tland at Easter 2nd Christmas, 2nd a weekly yourli group on Sunday
evenin8TS CC)ntlQU¢5 as a Foint enterpii5e bettveen the churches.
Financial Review
nut i)f 2 tot*1 unrestricted income of £122740 the princip21 $outces were £,49205 from Dur (-()ns01id2ted
Fabric Fund held b}, the General Trustees { daimed agaÉnst hist()tic f#bricJTnaintenance costs ), £19016
from tbe Union 0£ Ini."erness St ColumbR and Dore% & Boleskine Churthcs, £29050 from Gift Aid
don2ti()n8, £7058 from Gift Aid tax recovcred, £21536 fr()m other offcLings arld £.5407 uf Investtn¢nt
Incomc. .4n unrestticted Icgacv of £376C) also received.
In 'Addiuon. 2 total uf £21564 L)f rL5trittcd funds w¢r¢ rcccived (If which £l(XM)O WAS for the Sredb for
Gri)wth prc)gramme, £48no from the Benef2Ct Trust 2ncl 2 t(Ital of £5966 bank & depoqit lftte￿t.
Reserves Policy
It ig thc Trusie¢s' pvlics tci hold general re.serYes c)f six m()nths generat fund expenditurc At the }7ear end
thc Church hcld reseThTC funds in bank r(ccnuntS 2nd on deposit amoDntin¥ tt) £103178 which is sufficient
fi>r th%c purp()8L. The Tm.%tee4 2fE 9W2re ol the prc)p(Jsed plans for the buildtiig of A new church and
comtnimity centre and at year end a restTiCted BtsiLth"ng FL￿d of £112049 wa8 retsined for that purpose.
The (-hurch also held restricted funds of £ 65917 for the Fabttc Fund, £1481M) for the pn)vision of an early
Jear'5 worker in thc 101¢ ol Church and the Cvmmunity, £298 of Designated Funds for thc Benevulcnt
Fund and a r¢5tric¢ed Flowcr Fund of £415 which has been ptilvidcd for the PWPUbes specified in Note I
Statement of Trustees, Responsibilities
Thc ddcrs of the Inv￿ne$S St Columba Church of Scotl2rnd Kirk Session must prepar¢ financial
st#te2ncnts which gwL %uffiaent dctail to cn2ble an appreciati()n of the transactions Of the c.hurch duting
the financi￿ The ttldets ()f thL Jnvcm¢4s St Columb2 Church ()6Sc(>tland Kirk Ses8i()n arc
sp()nsible f(?r kecping proper acc()unllng records which. ()n r4ues( mu8t retlett the financiol positi(Jn of
the (-hurch 8t that time. This must be done ti> ensure th2t the fitJ2nciat .8t2tcmtnts comply with the
C.hariucs ?od Truitee Iniye%tment (Sc(>dand) Act 2005, the Charities Acci)unts (Scot]2ndl Regul*tii)ns 2006
2nd tlie Rwlations Aneut c0nwgati0n￿ Finance approved b! the Gener￿ Ass¢tL)bly of the Church of
Sccid£2nd in 2007. ThwT are alsi) re8p(Insiblc for S2¢ E4warding the 295cts of rhc Church and must t2kc
reasc)nable steps Eor tlie preireiiti()n and/or detection uf fraud 2nd ()ther ittegutariti¢5.
2te
2J AsrtFt¢f & zr

DEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF INVERNESS: sr COLUMBA CHURCH OF SCOTIthIqD NEW
CHARGE
I rctxin ()n the acc()unt$ i)f thc chariu, f()r the lear ended 31" Dccernbcr 2024 which are set ciut nn p3gcs 7
12.
Respeuive respon￿bilItIeS of ttu8teeB attd exgmitiet
The charit) 8 tru8t¢C8 #t¢ t¢$pi)n%iblc fc)r thc prcparaur)n c)f thc acc(iunts in acci)rdance wlth thL tcrn)s {)*
thL, C'haritiL'$ ondTrustCL InN'LStmLnt (Sc()dand} Ilct 2Wi thL ('hariuLS dlcc<)unts ISc()tlana) RL￿12￿(￿n¥
2QO6.
Thc charit). trustees c(IrL4ider that Lhc audit requirement ()f Rc5y]2tit)n 10(1) (a) til (d) ()f the Acci>unts
Rcxulauons does not appls.. It is mi. r¢sp)nsibth"ti- ts) ¢x3minc thc acc()unts 2$ t¥9uired undu %cctiiin 44(1)
(c) i)f the Act and ti) State y.hether panicular matters hat'e come ti? m), attenuijn.
BasA6 of ftndwdent examitiees Statemeni
li- cxaminatii)n is carried ()ut in acci)rdancc with Rcgulati()n 11 ()f thc Charitics ilcci)unts (&()tland)
ReKul2tion$ 21x16. An examinati(bn Incl￿¢5 * review ijf the acc()untit¥ records Lept bs. the chariti. and 2
ci)mpiri%()n c)f thc acci)unts prcscntcd uryth th()K rcci)rd8. It als() includc% cc)n%idtt2ti()n i)f an5- unusual
item8 1)Y discli>sures in acccjunts, and ¢eek% expl2n2uc>ns fr<)m the trustees concL'rnin% 2n!. such niatters.
ThL pr(thlutes U￿dertaken di> ni)t pmvide 911 the •"idenc¢ that ￿ould bc r4uired fft an audi¢ 9Jid
cc?nscqucntl}' I do ftot exprc55 an audit c)pini()n i)n thc Vic￿. giycn b)- thc account5.
Ind¢pend¢n¢ Ex¥uninee• statement
In thL' c(bur5L (>f m), L'xaminarii)n, n() matlLr hA8 ci)rne Tl> m). aircnu()n
which gti'cs mc rLusunablc cause to FK.licN'e that ￿ an)" lljatctial r¢5pect thc rcgJircrn¢nt%:
T() kccp 2ccI)unting rec(Ir&s in acc(Trrdance with Serti"i)n 44(1) la) of the JTrO? Ilct and Re%ulatt()n 4 of ihc
21I0C) tslccuunL8 Rvgulati()ns. and
T() prcpare acci)unts which acci)rd with the accounting rec()rds and ci)mpl)" ￿11￿ Rexulatii>n 9 ()f the 200()
Jlcc(>unis R¥xu19uI)ns haic n()t mei, ()r
2 tu whith. in mi. opini()n. attention shi)uld be drawn in urdet tu cnablc a pniper uftdctstandts
()f tliL ?.ccI)unis li) l)c rLachLIl.

Invornoss St Columba Chur¢h of Scotland
statemènt of Balanco5
At 318t D•c•M￿r 2024
Unrt5trithd Rpslrlcted
Fund
Total
2023
2D24
Bank and L)•po8lt Balanc88
Brwbt ForwatLI
178274
175843
167532
Movement In Year
16￿7
87555
8311
Carried FoNwrd
70217
193181
3394
175843
Inv85tsnerts ai MafknlValuÈ
125(r29
1￿2?
120692
Tolal olAbove
195246
193181
388427
296535
L8S5 Investment P￿fIt
38337
3833Y
ChJsirvJ Fund 8aLrync85
19
oth•r As$4ts
Llablllt
The accounts w￿e approved by the ￿rk gessx)n on the
025
InveTne55 St Colurrt)a Church d Scoland N8wCh•rye
Charity Ra9thtK)n Number SC0081(
Page 7

Inv•m•ss St Columba Church of sooand
R•￿Ipts and Payffl•ntB k¢ount
Y•ar gDrt•d 31*t D•e•mbw 2024
Unrn•trkt•d R•*firtod
Fund•
Fund•
Total
2024
Total
2023
R•ulpts
Dcfftations
48824
3766
635
5107
49￿5
19018
49622
37f
6602
$407
49205
19016
45418
Bank & Da(￿rt lTrt¢rest
Investrn8nt Divid8r
Drtr*dI7￿ from Con. Fabn"c Fu
TRANSFER OF UP4ON BfvLANCE
5967
1117
4555
126853
676S
133618
510
Grgrt8
14WO
148
Total R•¢•W*
126853
21S63
148418
51090
56X*S
1863
42779
G)veman￿ Cosls
Totsl P*ymnts
56x15
¢0863
42n9
Ex¢••• l D•fi¢lt I lorY•ar
70848
16907
87555
•311
Mo¥•m•nt In Ymr
16907
555
Invemoss St Colurtja Chwth of S(tJl*rnJ Naw Ch8NJè
ty Rg9i8trab"on N¢Jmbw SC008109
P*J8 8

Inverness Sl Columba Church of Scotland
Not88 to Accounts
Nptè 1
Trust••s rnmun•rntion •nd related PartyTrnTr¥aetlon#
Ther8 w85 no remuneratic￿ for Trustees orf8lated part185
Note 2
Mowm8nt In Funds
blf
R￿elpts Payments 31112r2024
Unrnstri¢tsd Funds
Ggnerdl Fund
Dores & BoISkir￿ Fabric Fund
8enevolent FundlSp8raa collect￿n3
85186
122741
4Q96
16
26653
55352
152575
4036
1075
261
793
Restrlcted Fund8
Fabric Fur)Y
Building Fund
Benefa¢tTrust
S8ed$ for GroYAh
Flower Fund
63974
111885
1943
4822
65917
112049
48(XJ
IOOGf)
415
193181
4658
100
415
17627
21565
4658
Total Fund8
262535
14841
60863
3YIO
Purpos•s of D•¥Trpn•ted Funds
Benevolent F￿4￿
Dor&8 & Bolesklne F8bri¢ FuThJ
SpgL?al Colleclioll9
This lund ts usad fof purposes wtthkn Pari%h by the Mlnister
For maintenance ol Dores & Boleskine Church
To provide specrflc grfts and don8llor
Purpose5 of Ro•trl¢tsd Funds
F8bri¢ Fvnd
Floww Ft¢nd
T*15 fund is used for Maint8nance of Church propertes
The Trusteès have set aside funds to provhye flowers tor disploy
durirvJ servi
Funds provided forfunrffjty an early ye815 worker
in Ihg rde ofchurch and Con￿￿nIty
This furKI will b8 used lo bumd a r*w thutch
88nefact Trustl Se8ds for Growth
Buikling Fund
Not• 3
MIttFSt•r'8 Stlpend
All Church of Scotland r￿gregat￿)n8 contr*Juto to the Natson&l Sllpend which b88t8
the wst of all ministe￿, stipends and empby&rfs contributions foTNatsonal knsuraTKe,
pen5ion5 and Housing and Loan Fund. Ministers, stipends are paid ￿ accordance with the
N8b'onal Stipend sca￿ whA* is related to years of SO￿let. For tha ypsr uThYer rgvtew thg
Minimum Stipend was £31842 with the Ma￿m￿m Stipend in the 5th and sul)5equent
ye8r8of 88rYice al £38884
Inv8mess Sl Cdumb8 Churth of Scolland Charye Charity Reg￿￿tI)n NLmber SC 008109
Pa38 9

Invemess St Columba Church (rf Scotland
Notes to Act￿nts
N<*• 4 Analy•l• of Don•tlon•
TL
Fyndts
F￿d
2024
2024
Glft Aid f*)n•tior
Tax Rw)v¢red
Open Platè
Other Offwlngs
Donal￿n$
Fabrfc fund
Fkywer Fund
Other Income
510
28375
7058
5244
5524
5244
5524
5244
5524
832
1935
13
1948
Nol• S A￿1￿* of Paym•rt•
Charltsbl• ActMtb•*
Giving ￿ Gr￿¥
Pr8sbyW Dues
inl*•rfs Exwn885
Pulpit Suppty
StsffiThJ Cost8
Rent
Insuranc
Heating & Lights'rvJ
Other Build￿9 Costs
y￿th W8•keThJ A￿m•thY 2024
M88tsng EynseslFtoJ & Dr￿k
8ibles, Subscripti)n8, Olher Bc4)ks
Professional Fees
Training
20432
20432 19YXI
380
144
935
41X)
3249
3249
3249
9121
9121
1654
9121
1654
6210
787
$576
2545
2789
1439
1349
100
676
1318
5636
2545
2789
1439
1349
1￿)
676
1318
1536
13
5636
2545
2789
1439
1349
4019
2042
1113
763
144
1706
1522
752
242
676
1318
6194
13
Church Offic8 Exps.
New Church Co3ts
Grfts and Donalions
Benevdent Fund
13
N*)t• 6 Coll•clon tor Thlrd ParN•*
No (*41&knns m84J8 on b8h8K ofThtrd Parti•$
IrNwn•s8 St Columbo Church of ScollaThl N•w Ch8ry0
Charty ftyJ15trarb)n Numbw S¢c￿e109
Pa98 10

Inverness St Columba Church of Scotland
tes to Ac¢w)
NDt• 7
Inv•stm•n
M*rkat
V•lu•
3VZ4
MArf¢41
VAIu•
2023
C ols Gifrtlth Furnt
C ¢fS Irwe FuTrJ
eb14 unlls
7547 unl
41S59
83470
1250
37977
8271S
120892
16974
69718
8fj69Z
Not•• *A4ly4ts ol N4tA*s•t* b•th•• Fundl
C&Bh Currgnt
Oth
A¢count J£counls
Cl￿0￿d•1• Inv4s1ws In¥estrnAnts Tdal
•POBtt
Dèp051t
General F￿￿
O¢res & Boioskirw Fuod
Fwd
47546
49397 t￿575
Fab￿C
32610
65917
SeeLts I￿¢[￿￿1h
Bvllding
Fbv
10f
7n7
loot
112049
415
10d3t2
415
66
47546
Not•9 Res￿6￿d Fund 0•t￿￿
Fabrf#
B￿ld1
8•rt•14¢1 8wds f
Tru$1
Orowih
Tot*1
2023
Ihromè
Lègacy
Benef￿1 Tru51
Seed5 fr￿ Gro%
DOnat￿r
Bank & 0•￿t￿l&￿
4800
10000
1(K)C
510
4312
4822
1655
1943
5967
21565
100LXJ
1475
Exp•ndnwe
4656
Exc•s¥ In¢dm•
4800
fOOTr)
16
147S
8•14•¢•At111124
63974
11160S
415
170274 17A799
8•&rKe •t 3111zr44
t591T
112049
415
lQOQO
195181
2r4
¥Brr￿S si eD1umbg ehuich ofscotlaid Trlew ChBvJ8
CharityRogi8trJlliwl Nwrtjersr￿Q81rij
Page11

iEtÈ 1 2 2

APPENDIX
FUNDS HELD BYTHE CHURCH OF SCOTLAND GENERAL TRU8TEE8
FOR THE BENEFIT OF THE CONGREGATION
422327 Invèrn¢s8 St Columba C of S
Consolidated Fabrie Fund
2024
CAPITAL ACCOUNT
Credit balances he)d at 33 December at cost
1 047.134.28
Market value of balances at 31 December
1 166 344.81
REVENUE ACCOUNT
Crodit balance at 31 December
TEMPORARY ACCOUNT
Debit balance at 31 OecembeT
25.80
IndiviTdualFund
Purpose:
2024
EXPENDA8LE
Credit balanees held at 31 Decemb¢r 81 cost
Market value of balances at 31 December
PERMANENT ENDOWMENT
Credit ba18nce$ held at 31 December at cost
IAarkel value of balance5 at 31 December