CHARITY NUMBER: SC008121
KILMORACK & ERCHLESS
CHURCH OF SCOTLAND
UNAUDITED
FINANCIAL STATEMENTS
31 DECEMBER 2024

KILMORACK & ERCHLESS
CHURCH OF SCOTLAND
TRUSTEES ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2024
The Iruslees present their report 8nd the unauditgd financial statements of the charity for the year eTrJed
31 December 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
R•glst•r•d charlty nam•
Kllmor8ck & Erchless Church of Scolland
Charlty r•glstratlon numb•r
SC008121
Congrngatlonal nurnb•r
372139
Prlnclpal addr•4•
16A Ballrfeary Road
Inv8rn$ss
IV3 5PJ
Mernbern of thFJ Klrk Stss¥Son
Congrègatlonal Board
During the period, the Congregational Board was mado up of all tha mombers ol the Kirk Sèsslon plus
the follo￿Ing members".
Mlnlst•r
Int•rlm Modvrator
Sa$sSon Clork
Clerk to Ihe Board
Church Tr•asur•r
Ind•pendent Examln•r
MacKanzie Kerr Limrtad
19 Culduthel Road
Invernts8S
IV2 4AA
Banker¥
Bank ol Scotland
The Mound
Edinburgh
EH1 1YZ

KILMORACK & ERCHLESS
CHURCH OF SCOTLAND
TRUSTEES ANNUAL REPORT f¢ontlnued)
YEAR ENDED 31 DECEMBER 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Gov•rnlng Do¢um•nt
The Church Is adminisl8fed In 8ccord8nce wlth the terms of the Dèed of Constllution.
Rocrultm•nt and Appolntm•nt of Tru8t••s
Members of th8 Kirk Session and the Con9r8g811onal Board are the Charlty Trustees. The Klrk Sgdslon
member5 are the elders of the church and Bre chosen from those members ol Ihg church who are
consldered lo have the appropriate gifts and skills. The minister, who is a member of tha Kirk Sesbion,
Is elected by the congregallon and inductod by Presbytèry. The Congregational Board is appolnlod
from within the congregation and members of the congregation are Invited lo nominate indlvlduals who
are believed to havg th8 skills and commblmenl lo contribute lo Ihg management affairs of the Church,
lo bowme mgmbers ol the Board. Board members are then appointed al th8 Staled Annu81 MeBllng
and s8tve lor a period of Ihrfjg yoars after which they musl seek r8-8leclion al the next Slated Annual
Moeling.
Org•nlsitlonal Structur•
The Congregational Board Is chalr8d by the minlsterllnlertm moderator and meels Soveral limas in
year. Certain responsibllilles are dolagoled lo tho Fin8ne8 Commltt&8 and Propety Committ•8 as
appropriate, The Kirk Se88ion which moel$ Several Ilmes a yoar is responslble lor splrttual affairs within
the church.
OBJECTIVES AND ACTIVITIES
The Church of Scotland is Trlnllarl8n In doctrlne. Reformed in Iradlllon 8nd PresbyterI8n In pouty. 11
exists 10 9lorlfy God 8nd lo work for the advancement of Christ's Kingdom throughout the world. As a
National Church il acknowledges dlslincllv8 call and a duty to bring the ordinances ol religion to th8
people In every parish of Scotland through a territorial ministry. 11 COvoperal8s wllh other churches In
varl)us ecumenlc81 bodles In Scotland and bgyond.
The prSncSp81 obleclivo ol Kblmorack and Erchles8 Padsh Church 1$ to uphold Christlan worsh*) and
witne$$. Regular worshlp servi￿5 are provlded every Sunday In Beauly through tha minlslry ol Word
and Sacramanl.
The congr8gatSon organlse perlodlc soclal and fund raising ovents whare anyonè In the community wlll
flnd a w8rm wolcom8.
The congrggation seeks to support community life and In the past year made the church hall available
lo various community OTganisations including Brownies, Babyzone and Beauly Toddler Group, Poauly
Carers Lunch Club. Highland Dance Groups and Sewing Bee.
The Mlnlsler was Ch8plaln lo 888uly and Teanassle Prfmary Schools.
The Minister responded lo requests lo conduct funer818, marriages and baptisms throughout th• y88r.
ACHIEVEMENTS AND PERFORMANCE
All of our buildings are well maintained so that they are fil for th8 purpose for which they are in
The rolling maintenanco programme is currently on hold as directed by the Presbytery.
nded.

KILMORACK & ERCHLESS
CHURCH OF SCOTLAND
TRUSTEES ANNUAL REPORT (contlnuedj
YEAR ENDED 31 DECEMBER 2024
ACHIEVEMENTS AND PERFORMANCE CONTINUED
In these ways. Kilmorack and Erchless Parish Church. as part ol the Nats"onal Church. seeks to minlste
to the spiritual and practi￿1 needs of the people who live in the parish.
FUTURE EVENTS
The final service was held in Struy Church on 31 December 2023. The Property was pul up for sale
and on 31 January 2025 was sold, with net prijceeds of £68,287.
FINANCIAL REVIEW
The principal source ol income is from the offerings given al Sunday services i.e. Open Plate and Free
Will Offering envelopes. A large proportwjn of these are Gfft donations on which tax 15 reclaimed.
The income from these sourc8s decrgasod from £32,679 10 £26.527, a decrease of 19%. There •re
number of individuals who give lo the church monthly by direct debr( which has resulted in a strady
income stream in the year even when there were not a￿VayS services held in th8 churcfJ.
The total income decreased from £46.630 to £43.218. a d￿ease of 7%.
The total payments incr8ased from £53.151 to £63.550. an Increase of 20%. Only essenlial tsb¥ic
repairs were undertaken during the year atthough these did irbcrease from £10.769 10 £13.428, to
essential works.
At the year end total fvnds were £122.703 (2023 - £143.035). of which £18.54812023 - £17.627lwere
restricted.
R•s•r¥•8 Pollcy
11 is the Trustees. policy to hold r8serv8s of cash in the General Fund of approximately £10.000 1.8. 2
10 3 months expendrture. Designatod funds are unreslricted fvnds which have been designated by th8
trustees to cover spacffic projects. Re$tn"cted furHls are fvnds received that are required to be usod for
specffic purpose.
We have the following properb.es within the Parish to mainlain..
Beauly Church lovar 100 years old)
Church Manse
Church Hall
There is a restricted r￿ling programme of maintenance for the manse as wo11 as essgntial fabric upkeep
for all the properties.
The Church also hokl$ £18.548 of Restricted Fund5 which are for the purposes specified in Note 4.

KILMORACK & ERCHLESS
CHURCH OF SCOTLAND
TRUSTEES ANNUAL REPORT {contlnu•d)
YEAR ENDED 31 DECEMBER 2024
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The members of the Kwk Sessionlcongregatioftal Boar¢J musl wepare financial statements which give
sufficient d8tsil lo enable an apP￿latIOn of the transath.ons ol the Church during Ihè financial wr.
The members of the Kirk S8ssionlCongregational 808rd 8r8 resKKJnsible for keeping proper accounting
records which. on request. musl refiect the finarrial kx)silion of the Church at that time. This must b8
done lo ensure that the financral siatements comply with tho Charrties and Trustee Inveslmenl
IS¢ollandl Act 21X)5. the Charrtie5 Accounts IScoVandl RogulatJon$ 2006 and Ihe R¢gulatsons Anent
Congiegalional Finance approved by the General Assembty of the Church of S￿tland in 2007. They
are also ￿Sponsible for safeguarding the assets of the Church and must lakè r8asonabk slops fc* the
pr8venlion andlor detection of fraud and olher irregulantses.
INDEPENDEPff EXAMINER
as been appoinled irKlèpèndent exanmner for the ensuiffj year.

KILMORACK & ERCHLESS
CHURCH OF SCOTLAND
INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF
KILMORACK & ERCHLESS CHURCH OF SCOTLAND
YEAR ENDED 31 DECEMBER 2024
I r8POrt on the a¢￿UnIS ol Ihe charity for the year ended 31 Dgcgmb8r 2024.
To the full8st extent parmitted by law, l (Jo not acc8Pt or assLtme responsibility lo anyone other than Iho
chority and the charity's board ol trustees. as a body. for my work or for this report.
R•spKUv• responslbllltlo5 of trustM8 and •xamln•r
The charity's Iruslees are responslbla for the prep8ralion of the account$ in accordance wllh the t￿S
ol the Charities and Trustee Investment (Scollandl Act 2005 and the Charilk?s Accounts IScoii•ndl
Regulations 2006. The charity trustees consider that th8 audit requirement of Regulabon 1011 Ildl of
the Accounts Regulations do8$ nol apply. 11 is my r8sponslblllty to examln8 the accounts as required
under section 44111{cl of the Act and lo slate whether particular matters have come to my attentio•.
Ba818 of Ind•p•nd•nt èx*mln•rfi •tat•m•nt
My examination is carried out in accordan¢e with Regulatson 11 of the Charitie8 Accounts IScotl•ndl
Rggujallc￿S 2006. An examinalion Includes a revigw of tho accounling records kept by the charity and
a comparison of the accounts presented with Iho$g r8cords. 11 also Includes considèration of any
unusual ilems or disc105ur85 in the accounts and s8oks èxplanations from the Iruslees oxJn¢¢ming any
such matters. The procedures und8rtak&n do not provld8 all the evidence that would be required #i an
audrt. and consequently I do not express an auUIl opinion on the accounts.
Ind8pgnd8nt examlner's statement
In the course of my examinalion, no matter has como lo my attontion
1. which givos m8 ro88onablo cause to balleve that in any matadal respect the requirement*.
to k￿p accountin9 records in aceordance wlth Section 44{11{al of the 2005 Act and
Regulation 4 of the 2006 Accounts Regul8llon$, 8nd
lo prgpar& accounts whlth accord with the accounting records and compty with
Regu18tion 9 of the 2006 Accounts Regulatsons
havg not b88n mg1, Of
2. to which. in my opinlon. ottent￿n should be drawn in order to enable a proper understanding ol
Ihe accounts to b8 r8ach8d.
MecKenzie Kerr Limited
Redwood
19 Culdulhel Road
Inverness
IV2 SAA
Dale.. Il iq>Lr

KILMORACK & ERCHLESS CHURCH OF SCOTLAND
RECEIPTS & PAYMENTS ACCOUNT
YEAR ENDED 31 DECEMBER 2024
Unrestricted Deswjnaled Unrestrth Restricled
Funds
Funds
Total
Funds
Total
2024
Total
2023
Recei
ts See Note 2
Donations
Fundraising Events
Dividends Received
Bank & Deposit Interest
27.755
$36
28.291
28,291
35.154
134
2,446
7.475
1.958
7.227
1.958
10,763
1,958
11.684
3.536
921
4,072
41,012
921
41,933
45,209
Rental of Premises
1,285
1.285
1.285
1.421
TOTAL RECEIPTS
38,225
4,072
42.297
921
43,218
46.630
Pa
ents See Note 3
Charitsble Activiéies
63.181
369
63.550
63.550
53.151
TOTAL PAYMENTS
63,181
369
63.550
63,550
53.151
Exc8sslDeficil for the year
before transfers
124.956)
3,703
{21.253)
921
20.332)
16.5211
Transfers
Excess of Receipts over
Payments for the year
24.956
3,703
21.253
921
20.332
6.521

KILMORACK & ERCHLESS CHURCH OF SCOTLAND
STATEMENT OF BALANCES
YEAR ENDED 310ECEM8ER 2024
Unrestrict&J
Rèstn"ct8d
Fund$
Total
Funds
2024
Total
2024
023
Bank & Depo•lt 8alanc
At 1 January 2024
125,408
17.627
143.035
149.556
Excess of rtceipls over payments for
21.253
921
20.332
6,521
At 31 D•¢•mb•r 2024
104.155
18.548
122.703
143.035
Investm•nts
24
023
Consolldatgd Fabric FuThJ Capital Account- Mafkel Value
Consolidated Fabric Fund Capital Account11 . Market Value
158.905
155.112
The accounts ￿Te approved by the lQrk Session and Congfogatsonal Board on 4 March 2025
For and on behaff of the Kirk So$s￿n and Congrggalio
Charty number.. SC008121

KILMORACK & ERCHLESS CHURCH OF SCOTLAND
NOTES TO THE ACCOUNTS
YEAR ENDED 31 DECEMBER 2024
1 ACCOUNTING POLICIES
Bails of pr•par•tlon
The Accounts are prepared on a cash basls.
Horltable property
Heritable propèrties, consistsng of the Churches, Halls and Manse are not recorded in the accounts.
The Tiue Degds arg held by the Church of Scotland General Twstees.
Ropalrs and malnton4n¢•
Normal fabric repairs and maintenance are charged lo the Gen&ral Fund.
Mlnlst•rfs stlp•nd
AJI Church of Scotland congiegations contribute lo the National Stipend Fund which b88rs th8
cost of all ministers. stspend8 and 8mployers' Contribit￿nS for natsonal insurance, pension. housing
and loan fund.
Ministers, stipends are paid in accordance with the natsonal 51ipend scale whlch is r8latod to yeais
of service.

KILMORACK & ERCHLESS CHURCH OF SCOTLAND
NOTES TO THE ACCOUNTS
YEAR ENDED 31 DECEMBER 2024
2 ANALYSIS OF RECEIPTS
Unrestricted Desvjnated Ursreslricted Rèslricled
Funds
Funds
Total
Funds
024
024
024
Total
Total
024
02
R&ceS Is
F.W O, Inon-Glft aldl
Gift aid givings
Tax i&covered on Glft ald
Open plate
Weddings/Funerals
Donations
9.005
16,723
9,005
16,723
9,005
16.723
9,528
17.695
263
482
1,282
536
799
482
1,282
799
482
1,282
5,456
1,065
1,410
Tol81
27,755
536
28,291
28.291
35,154
Fundralsing gvenls
134
Bank & depo911 Inloresl
Dlvidends racelved
7,227
1.958
3,536
10.763
1.958
921
11,684
1,958
7,475
2.446
Rental ol premlsgs
1.285
1,285
1,285
1,421
TOTAL RECEIPTS
38,225
4,072
42,297
921
43,218
46,630

KILMORACK & ERCHLESS CHURCH OF SCOTLAND,
NOTES TO THE ACCOUNTS
YEAR ENDED 31 DECEMBER 2024
3 ANALYSIS OF PAYMENTS
Unr8slri¢t8d Designated Unreslricled Restricted
Funds
Funds
Totsl
Total
2024
2024
2024
Total
Total
2024
2C123
National Minisl & Mission & Wider Work
National Stipend Fund Allocation
Less:_ Endowment income
Les5:_ Glebe rent
Less:_ Presbytery alk)wance
Presbytery du8s
25,925
25,925
25,92
25.814
570
26.384
25,925
25,925
25.92
Local Staffin
Costs
Travel expenses
Telephone
Pulpit suppty
1,266
430
1,860
3.556
1,266
430
1,860
3.556
1.266
431
1,860
3,55
1.489
516
932
2.937
Buildin
Costs
Fabric rèpairs & malnlen8nce
Heat and light
Insurance
Manse - Councll Tax
13,428
10,777
3.025
2,538
29.768
13,428
10,777
3,025
2,538
29,768
13.428
10.777
3.02$
2,53
29.76
10,769
4,662
2,859
2,479
20,769
Other Local Co315
Stslionery
Music licen¢e
So¢k81 evgnts
Computgr
Printing costs
Cleaning
Donations
Life & work
Accountan
Fees
Flowers
36
510
517
36
510
517
184
510
517
483
441
85
1,119
1,119
1.119
660
126
126
124
840
60¢
36
4.30
252
780
140
220
3.061
600
600
369
4.301
369
369
3.932
TOTAL EXPENDITURE
63,181
369
63,550
63,55
53.151
10

KILMORACK & ERCHLESS CHURCH OF SCOTLAND
NOTES TO THE ACCOUNTS
YEAR ENDED 31 DECEMBER 2024
4 MOVEhlENT IN FUNDS
At1Jan
2024
IncomKig
Outgoing Transfers
Al 31 Oec
2024
Unrostrfctsd Funds
General Fund
56.887
38,225
163,181)
31.931
Dollgnatgd Fund¥
Flower Fund
261
536
{3691
428
Craft Group
633
633
Bgauly Sunday School
c.ol S.. Deposi¢ Fund - G8n.AlC
61.909
3.237
65.146
c.of S.- Dèposit Fund- Fab.AJC
5.713
299
6.012
Totsl
125,408
42.297
63.550
104.155
R•8trlct•d Funds
C8nnich Church
52
54
- Sunday School
860
45
905
- Beauly coThJregation
16,715
874
17.589
Total
17,627
921
18,548
TOTAL FUNDS
143.035
43,218
63,550
122,7Q3
Pu
ose5 01 De51
nated Funds
Flower Fund - This fund is to provide flower5 for display and enhancg Ihg S8rvic8s of %WTship in Beauly
Craft GcoLbP - This group moèl for fellowship and io make items lor the comfort and 8njoyrn8nt of the Cor￿legal￿on
Bgauly Sunday School - providès funds for the Christsan Education. Charitable giving on¢ social activiti8s
und6rt2kon by tha young paople ol thè community
c.ol S. DoposII Twst Fund - This fund 1$ suitablo for tha general and fabric accounts giving a hl9her ralo 01
interest than the banks accounts
Pur
oses ol Restricted Fund5
- to be used for the mainlanance ol Cannith Church only Iresidual intor8st in account on
lo be used for Sunday School expenses - cours9 botsks. prizas 8lc.
- lo be used for the benefrt of Beauly congrog8tion

KILMORACK & ERCHLESS CHURCH OF SCOTLAND
NOTES TO THE ACCOUNTS
YEAR ENOED 310ECEMBER 2024
S TRUSTEE REMUNERATION AND EXPENSES
No romunerallon was pald durlng tho year lo any charity Iwslge.
During the year
£287.
r8 rèimbursed expensos lolalllng
6 SALE OF STRUY CHURCH . POST YEAR END
On 31 January 2025 the Church al Stwy was sold The property was vested In the General
Trusteos of tha Church ol Scotland. The net proceeds after costs was £68.287 and IhS5 amount
will be held in a Consolidatèd Fabrie Fund. on behalf of tho Parlsh. by the General Trust88s.
This lund18 shown on page 7 of Ihosg Accounts.