Urray & Kilchrist Church ofscotland Receipts & Payments sl Foryear ended 31 December 2024 Congregalion Ref No 392220 Charity Regislration No. SC009902 A Regislered Scottish Charity
Trusiees, Annual Report Ye4ir ended 31 DeLember 2024 Structure, Governance and Management Charity Nanie.. Urray & Kilchrist Church ot. Scotland Charity Registrdtion Number: SC009902 ConbryebFation Reference No.. 392220 Contact Address Dunnydeer Ord Road MUIT of Ord Ross-shire LV6 7XL i Ti'ustees ai¢ tli¥ IllLIIIII¥I b Ill Liiu kii k S'ibsiuii clll(i UILViLU 1151-1 IILILI S 1)1 iIIL Ciiiirch Treasurer.. Sessiun Clerk. Minister.. Banker5.' Royal Bank of Scotland, 3 High Street, Alness IV17 OSH IThdepen¢ient Examiner.. Govenling Document The Church ts administered in accordance with the ternls of the Model Deea of Constilution. RepwuitmeDt 2nd .4ppointment of Truqte Members of the Kirk Session and the Congregational Board are the charitv trustees. The Kirk Session members are the Elders of the Church and are chosen from those members of the Church h0 are considered to ha'e the ¢ippropriate g)ifts, skills dnd spiritual L¢illin¥. The CongregFational Board is appointed from within the congrcgalion and Inemb¢rs of the congregation are invitcd to nominatc indivtduals who are believed to haN'e the skills and comrnitment t() coniribuie io the n)anagyement a1141115 vf ihe Church, to IKcome meint)e15 01 tlie Board. Bourd Members al'e then appoint¢d at thc Stated Annual MeetingF and Serve for a period of three years after which thej must seek re-election at the next Slated Annual Meeting. Organisational Strueture The Congregational Board 15 chaired by an elder or elected communicant member (elected ai the Stated Annual Meeting). A clerk is appointed to ensure that regular minutes are prepared. A treasurer Is also appointed at the Stated Annual Meeting. It meets according to intimation from the pulpit, or by en11 whenever sufficient business is generated, or every
other month in alternation with the Kirk Session Certain aspects of the Congregational Board's work are passed to sub-committees as follows-. Fabric Committee: Congregational Board responsibility. Mis$ion and Charities: Mission Committee comprising the Minister and I member Health and Safetv: CongregJalional Board responsibility Freewill Offerings: Two members of the CongryegJational Board Deeds Oi Covenant: I rea>liier of the vOllb?rebatlOiiai Board Halls Convener: Member of the Congregational Board and team Annual Buildings Inspection and reporting including MaDse Condition Scbedule and Property Registers submission to Presbytery: 'fhree members ot the Congregational Board Cleaning: Local cleaning company The Kirk Session meet5 accordtng to intimation trom the pulpit or email, on an alternating monthly basis with the Congregational Board. The average number of meetings per annum is six. The Kirk Session 15 responsible for the spiritual affairs of the church. It is moderated by the Minister. There is a Session Clerk who acts as principal clerk and there is a Minute .ko Is responsible 40-, -.ecording th= minutes of rne.,,YL:. The Kirk, S-ssi- -n gil'es responsibility to certain individuals to take care of aspects of its remit as follows.. Church Officer {East and Urray West Churches), Stewardship Promoter (Minister) Safeguarding Coordinator (responsible for the prot¢ction of Children and vulnerable persons), Brunch Chureh Team CrossReaeh i'epresentative (Minister) Property Convenor (undertaken jointly by three elders} The Kirk Session also appoints a Presbytery Elder each year lo r¢pr¢s¢nl it at Presbyi¢ry alon&J with the Minister. Upon occasioo the Kirk Session mav meet in conference session: or undertake a spiritual Retreat. Objectives alld Actis'ities The Church of Scolland is Trinitsrian in doctrine, Refornied in traditton and Presbyterian in polity (church govemment). It exists to glorify God and to ivork for th¢ advanc¢m¢nt of Cluist's Liii¥dviii LIIioubnvui Ll1¢ wvild. Ils d ildtlolldl Cliui"Lli, it &vkti0.IagUs a distiiiLtive ¢all and duty lo bring the OTdinancLs of religion to IhL pbople in Lvbry parish of Scoiland through a terriloiial ministry. It cooperates Mqth other Churches in various ecumenical bodies in Scotland and beyond. Urray and Kilchn'st Church of Scotland activities are as follows- Please note: With the closure of Urray for worship at the end of 2023, the separate Brunch Church Initiative that had been trialed at the East Church, is now moving to become the start ot'worship on the first and third Sunday of the inonth as we move into 2024. Services of Worship: First and Third Sundays, l 0.00 am, Worship begins in the Hall, breaks for Brunch and th¢n contiriUCS ir. th= Sanctuars. Second and Fourth Sundays (and any Fifthl Sundays I 1.00 am Service of Thanksgiving and Remembrance for the bereaved- penultimate Sunday afternoon of the year Every second year the minister conducts the Service of Remembrance at the War Memorial Elders continue to assist in leadlng worship elements, and occasEonally work together to take whole s¢rvi¢¢s as needed.
l-outh Acttvities
We operate an inlerg¢ii¢rational worship inodel
Prayer and Bible Study Groups
Prayer and Bible Study in the East Church Hall, Wednesdays at 10.15 am
A new Men's Fellowship Group (with saker) has started on a Thursday evening once a
monlh.
Bible Course / Explorin¥ FaitK Fridays at 9ish in the East Chuich Hall
Churches fogether
Sadly, the Free Church continued to withdraw from this on the grounds of differences in
biblical interpreLqtion
Churcb Social EveJJts
We continue to ineet for fellowship after morning Miorship, aiid as opportunities aris¢. The
monthly Soup Lunch has been reinstated
Mixed Church and Community Activities (onsite)
Warn] Space, Mondays
Scrabble Club, Moniiays
Scottish Country. Dancingl Class. Monda} evenings
Wonder Women for ladie5 over 60, weekly
Fiifellas exercises for malure men, weekly
Local Brownies/Rainbows'. Wednesday eveningys
Local Girl Guides.. W¢dnesdav evenings
Baby Sensory.. Thursday mornings
Mixed Church and Community Activities {off.8lte)
Regvular involvement in 2 Prkmary Schools
Bible Alive schools programme
Senwiees in T Trr&}' House Care Home
Servi¢¢s in Fairburn Care Home
Community Council
Gala Planning- Prayer T¢nt
Several coffee mornings for charitable causes
Church Organisations
An average of 50 p#isons regularly worshfftpped at th¢ I lam time slot, while some 27 others
attend Brunch Church. Three adherents became members by profession of faith, and two
more '¢re baptized and became Tnembers.
The service is live-strMed to facebook, and we have several who worship that way, and
others who keep up with our themes even when on holiday.
Numbers attendiT]g groupslmeetingslclubs wer¢:
Wednesday Morning, Bible Study- I I
Frida}, Morning Group- 6
Kirk Session - 14 Elders (and also the Minister) with one new elder ordained part way
through the year {Irene). and one elder Lqking a sabbatical
CoiigJiLgJ
IIAxed Church and Community Groups Warni SpaLe 16-?0 Scrabbl¢ Club 10 Rainbows and BroNleS 15113 Guides 15 Scottish Countrv Dancing 12 Fitfellas exercise for mature men l O Wonder Woman for over 60s 12 - 15 Baby Sensory E6 Through a variety of activities such as worship, prayer and Bible study. the spirilual life of Ihc Lo1]egativi] is rioLll-ish¥d illia nurtui"ud. Iii l¥r1115 of LFiurLFI s¢1'viL¢s lind vliuiLli ¥ruLtps, Christian M'orship and Ic.Iluivship rem1( ins strong and thc Longregation and groups ar¢ vcry supportive of each other. Pastoral care uphold5 the unwell, the lonely and others who need support. The love of God is shared in a happy and supportive environment. The mixed church and community groups meeting on church premises offer an opportunity for Christian outreach. For example. Bible verses on the ivalls of the church hall, and sometimes the library books, prompt discussion and questions. Although numbers attending the above-listed activities vary from year to y¢ar, or go in cycles, this is not uncommon, and it is felt that we are meeting a need and reachjng out to the comrnunity. as well as enriching the lives of participants physically and spiritually. Consolidating Actii'ities from last Year Ovcr this last y'ear. the Brunch Church scrvices have c¢ascd to be a separate entity., becomin instead the way in which we start worship on the I" and 3, Sundays of each month. This thinkingF comes out of a desire to be on¢ interLNenerational worshipping community rather than becoming two separate entities. So on Brunch services, people are encouraLTed to join (and leave) at whatev¢r point suits them, but worship begins at l Oam, pauses for fellowship and fooli ai l 0.io an(1 coIitinu¢s at i lam. Warm Space continues to m¢et ¢1 need for folks io ¥athei on a Monday moining. Holl¢er, BurgJers off th¢ Bus does not s¢¢m to be ivhat our young people need as they make the transition from primary to secondary education. so we continue to work with the school lo build up relationships through Bible Alive, and consider what else mig,ht be n¢¢ded. Presbytery Mission Plan As Pilrt of the Impl¢meniation of ihe Presbytery Mission Plan, Urray {W¢st) church buildtng was sold in the middle of the year. We have begun conversations with our neighbouring charge of Killearnan towards forming a Union in 2025.
Financial Revieiv The y¢ar 2024 saw the Church continue to move from the cons¢qucnces of its Coronovirus 'lockdoivn' to some forin of norn]ality but understandably this still had an adverse effect on its tinances as the attach¢d Receipts and Pa)mLnts Account shows. The AcL'ounts show tolai reLeipts ot £68,047 for 2u24 compared to i61,3 77 2V23. In ielation to our chCh'S payments for 2024. these amounted to £78,747. In 202J this sum was £67,982 As at 31" D¢cember 2024 we held on dep)sit some £124.532 of which £l1.921 wa5 tied up in desionated and restrictcd funds bul at our disposal for yeneral PUTposes we hai'e £ I l2.610 in Bank Deposits and a further £86,107 in invc.8tments. Qur financial p051tion is healthy but 'e are very rnuch ai¥gre of increasingv c(1515 and an aglng congregation. As at 31, Dec¢mb¢r 2024 the West Chuich Fund stood al £80.864 in bank dew)sits and £62,200 in I'est¢nts. With the closure of the W¢st Church this h&g been transferred io our G¢llil(Il r uii(i iN-ilii iio rLsliivii(111s. ooooo Trustees. Annual Report (cont) Ycar cnded 31 December 2024 Jtatement of Trustees, Respon¥ibilities The member of the Kirk Sessionlcongregational Board must prep? financial statements which gi*e sufficient detail lo enable an appreciation of the Irdnsaclions of thc Church during, the financial year. The members of the Kirk SessionlCongTregTational Board arc responsible for keepinu pro accowiting records wkn'eh. on reaue5t. must reflect the financial Sition of the Church at that time. This must be done to ¢nsurc that the financtal statement8 complv with the Chaiities and Trust¢¢s Investment (SLOtland) Act 2005, the Charities A¢counts (Scotland) RegTulations 2006 and the Regulatjons Anent Congic&Jational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also Te5ponsible tor safeguarding the assets of the Church and must take reasonable steps for the prevenlion Approved by thc Tnte¢S and signed on their behalf.
Independent Examiner's Report to Éhe Trustees of Urray & Kil¢hrist Church of Scotland. I rewrt on the acLounts of the charity for the year ended 31" December 2024 which are set out on pages 8 to 13 of the Receipts and Payments Account. Respective responsibilities of trustees and examiner The Lharity's trustees are responsible for the preparation of the accoullts in acLordanLe with Ihe lenns of the Chariiies and Trustee Investment Iscotland) Act 2005 and th¢ Charities Accounts (Scotland) Regulations 2006. "rhe charity trustees cunsider that the audit requirement of Regulation 10(1) (d) of the AccounLs Regulations does not apply. It is my responsibility to examine the ¢lCLounts as required under seclioll 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basi5 of independent examiner's Statement My examinalion is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An ex]natiOn includes a review of Ihe accounling records kept by the charity a ComplSOn of Ihc accounLs prented Vwith those rccords. li dlsu includes consideratioii of any unusual ilems or disclosures in ihe accounts, and seeks explanation.8 from the truslees concerning any such matters. The procedurcs undertak.en do not provide all the evidcnce that wuuld be required in an audiL and consequently I do not expre55 an audit opinion on the vicw givcn hy the accoiinls. Independent examiner's statement In the course of my exarnination. i)0 matter has COTne lo mv altention which g)ives me reaSUb]e cause to believe that in any material re5ct the r¢quirements: to keep accountinLJ records in accordance with Section 44{1) (a) of the 2005 Act and Rcgulation 4 of the 2006 ALLOUJrts Regulations. and to prepare accounts hICh accord with the accountirig records and comply with Regulation 9 of the 2006 Accounts Regulations have not beeii met. or 2. to which, in iny opinion, attention should bc drawn in ordeT to enable a proper understdndin&T of the accounts to be reached.
Urray & Kilchrisl Church of S¢otland Reip1S & Payments Accour¢l Year Ended 31 December 2024 Not Unrestricted Funds Restrictgd Funds Endowment Funds Total Total 2023 Recei Donatsons Legacies Fundraising Events Bank & Deposit Interest Investment Income 49,297.57 0.00 0.00 0.00 0.00 49,297.57 3,841.70 47,496.54 28.27 4,598.79 2,414.62 1,650.72 1,197.09 3,917.61 1,315.50 6.32165 2,512.59 0.00 55,987.08 0.00 5.421.25 0.00 0.00 5,233. 11 0.00 000 402.88 0.00 0.00 0.00 0.00 0.00 402.88 5,635.99 contribub.ons from Church Org. Incorne for use of Premises Hall Sale of Assets Sale of Investments 753.32 0.00 61,973.51 0.00 5.421 25 54,538.22 0.00 5,648.50 0.00 0.00 250.00 610.99 0.00 0.00 0.00 0.00 Presbytery Refund Receipts from General Trsl Insurance Claim 0.00 0.00 0.00 5,671.25 61.658.33 0.00 6,074.13 68,047.64 Total Recei 0.00 753.32 6,839.49 61,377.71 Pa mants Costs of Generating Funds Charitable Activities Governants Costs Other payments 0.00 2,232.02 0.00 0.00 5,598.00 57.54 78,689.58 70.859 56 67,925.27 0.00 0.00 0.00 67,982.81 0.00 0.00 0.00 Total Payments 70,917.10 2,232.02 5,598.00 78,747.12 Excess of Payments over Recelpts for the year before transfers -9,258.77 3.403.97 -10,699.48 -6,605.10 Transfers 80,864.23 -80,864.23 0.00 0.00 0.00 Éxcess of Receipt ovor Payments for the year 71.605.46 -77.460.26 4,844.68 -10.699.48 -17,316.10 Special Collections and Fund Ralsing for Other Charlties Received and Dlsbursed £1,681.401- £1,681 40 Pa
Urray & Kilchri5t Church Of Scotland ststement of Balanc At 31st Dgc•fflbor 2024 Unrestricted Funds Restricted Fund5 Endowment Funds TDtsI 2024 Total 2023 Not Bank & De Balance brought forward oslt 41,005.13 78.324.81 15.901.82 135,23176 141,836.86 Movement in Year: Excess of Receipts over Payment5 for the y*ar -9.258.77 3,403 97 11 4.844.68 -10,699.48 Bank & Dep051t Balances carried fDrward 31,746.36 81.728.78 11.057 14 fj24,532.28 135.2317S Investmènts al ThArkot valug 79,377.80 6.730.24 78.828.64 Assèts Gift Aid Receivable 2.220 00 2,220.00 1.752.1)0 Liabilltles The accounts were appro by the KITk Session and Financial Bciard on For and on behalf of the Kirk Se5510n ancs Finantral B08rd Page g
Urra & Kilchrist Church of Scotland Notes to the Accounts At 31 Decomber 2024 1: Trustee Remuneration and Rglated Party Transactions During_the year 7 trustees received reimbursement of expenses incurréd lotalling £4.228.02 (This sum includes the council tax paid in respect of the manse and travelling expenses) 2. Movement in Funds at1Jan At 31 Dec Recei Pa ments TransfeTS Unrestricted Funds General Fund Sunday School Fund Mission Fund Coffee ai the Kirk 39.078.80 61,321 34 70,565.10 352.00 81.864.23 -1,000.00 0.00 0.00 80,864.23 111,699.27 529.48 1 $7.69 0.00 0.00 70,917.10 224.15 112,610.59 41.005.13 61,658.33 Restricted Funds Wesl Church Fund Mackenzie Tomb Account 77.d72 62 5,623.63 12.36 5.635 99 2,232.02 0.00 2.232.02 40,864.23 0.00 -80,864.23 0.00 78,324.81 864.55 Endowment funds., Benevolent fund 15,901.82 15.901.82 753.32 753 32 5,598.00 5,598.00 0.00 0.00 11,057.14 11,057.14 Total Funds 135,231.76 68,047.64 78,747.12 0.00 124,532.28 se of Desl nated Funds Sunday. School Fund.. used by the Sunday School to receive ils weekly offerings and make payments tr) suitsble charities ie Tear Fund & Compassion Mission Fund." Funds set aside by the Trustees for makin9 Donations to visitr.ng Missionaries and preachers. Coffee at the Kirk fLtnd for monies donated at Friday MOrnincOffee and used for Mission, sick and infirm in our Cong8t10n and Community projects. Pur ose of Restricted Fundsi Wesl Ctiurch Fund.. Monies for the purpose of maintaining the West Church Mackerszie Tomb Account. Monies entrusted with the Trustees for the upkeep of a grave in the cemetrg.. Pu ose of Endowment Funds Income from Benevolent fund is to be used to help those in need in our community and to make Charitsble donations as the trustees see fit Pa
Unrestricted Restricted Endo¥*ment Funds 2024 Total 3. Analy81¥ of Donation$ 2024 2023 WFO Scheme Inon Gift AVJ) Gift Aid Donations Tax Recovered on Gift Aid Ordinary Offerings Iopen Platel Other Offerings. Donations Etc. VVedding5 & Funerals 0.00 2,803.1)0 26.122. 15 8,679.85 10,642.57 26.122.15 8,679.85 10.&i2 57 26.254.00 8.549.63 9,292.91 0.00 49.297.57 000 49.297.57 47.496.54 4 Analysls of Payments Generdl FuEtd 2024 33154 00 2023 32088.00 Giwn9 to Grow Worship Costs Mission & Outreach Ministry SupeTvision Pre5btery Dues inisters expense5 Travel Pulpit supply Floor Covering Hall dOOaY Fabric repairs & Maintenance Logic Alami FI Ala Counril Tax Insurance Heating & Lighting Printing Stationery & Postages White Goods Manse & Hail OfFerinj Envelopes CCL Europe Organists Fees Telephone & Broa¢Jban¢l Cleanin9 Donations. Open Doors Health & Safe First Aid trainin Lucky 2 B Here Defrilalor Sundries Total Payment 99.83 140.00 672.70 1200.00 580.00 1123306 11073.86 156.00 2537 98 1593.25 2479.08 1707.61 4604.16 57.54 57.54 526.00 2730.00 1901.22 21600 0.00 70565.10 64,937.68 Sunday School Compassion 308.00 Page 11 1
Coff•• atthe Kl PAllents NIL Réstrfrted Fund$ 2Q24 Per50nal PwenLq r s,s .00 Wt Church Fund Fr¥$er laCkene Electri Mg¢Grewr Fire Nèwvst ParAdd surarte Croma 528 00 130.26 614.48 Firth Wifaess 109.28 £ 2.232 I Chuich ofwlland co_n9. s ¢onlributeto the Natyonl stid Fund which bears Ihe ¢0siof all MinislS. $trpend5 emploierfs ¢ontribulions for nabona4 insur$n. pension and housiry and loan fund Mini¥tsrs' Slippntt5 are paid In aCCti¢ance%yilh the nabonal $tspEnd scale. %¥hich 1$ rol¥kd to wrs O15eCe. Foi the arUnde1 remewthe minimum ld was è31.642 and Ihe rnarnrn s -0. In 5th and Su u¢nl at5 oiseM-£3B.884 6. Collctlon Partlvd Iillan CBneerSu poppyscl3Trd Matys hieals Rtsss.shire WofflanbAKI Al Shuw hool 4fj0.00 AnHyl 8.18 0114èt AS15 Bgtweon Fund5 Gonoral Re8trid Endowmo Total Fi1 Assets In¥slmwts Current setS Current lI1111e$ Ngt assets at 31st Docambpr £ 79.377 80 111.699.27 6.730 24 911.32 0.00 884.55 86.107.84 124.532.28 11.057.14 £191.076.87 £7.641.5 £864.55 11,057.14 É210.640.12 No of Share5 Pri Markelvalue 2024 2023 J P Mcygan Fth. ClavwhoL 2440 £ 17.177.60 £ 16.689.6D jlian In$trent Trust £ 62.200. £ 55.6(iO 00 Sun JPML an Fkm. CL*rhwse 956 6.730.24 £ 6,539.04 £ 88,107.84 £ 78.828.64
FUNDS HELD ON BEHiF OF THE CONGREGATrON Y TrIE CHURCH OF SCOTLAND GENERAL YRUSTEES Consd. FJrr Fund-Cap1111 2024 2Q23 crlit BaLqrKe5 hekl at 31 D)L at Cc6t £7,395 Market VJue cl anCeS at 31 D8wber £7,395 Revenug A¢¢ouwrt CrgJrt Bdance at 31 t)wiL Tary AccnI Iwest Ch.) £0 STATEMENT OF FUNOS As at 31 Decerntiér 2024 Bank Shares General Fund West Church Fund Ma¢kenzE T(xnb Fund Sunday School Coffe& at tr Kirk Fund missi Fund Benev(Aent FUTr £ 12.699.27 79.377.6il 191.076.87 529.48 7.259.72 224.15 1.057.14 £ 15.532.28 £ 10,W.(K) £ £ 109,000.00 ., £ 11,057.14 210,640.12 86.107.84 , £ Bank Current Bank Sawngs A¢¢(xJnts C of S Trust Deposit Fund Investment5-Shares & Unrt Trusts 981.91 14.550.37 109,000 00 86,107.84 1 £ 210.640.12 Pagè 13