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 en￿11 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￿.I￿agUs 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 s￿aker) 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-str￿Med 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<ltiVn¢tl Bo(wd- All inL'iiibLrs of Ilie LS plLtb 5 (uiie uf whoin >lwa dvwii <tt tne
Staled Annual M¢¢ling, and one who bcLamL" an Eldcr
Communicant Members- 69 on roll
Adherents- 48 on roll
Ptesbytery Members- 2.. one elder, one minister.

IIAxed Church and Community Groups
Warni SpaLe 16-?0
Scrabbl¢ Club 10
Rainbows and BroN￿leS 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 ch￿Ch'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 Tn￿te¢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 Comp￿lSOn of Ihc accounLs pre￿nted 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 reaSU￿b]e cause to believe that in any material re5￿ct 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
Re￿ip1S & 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 MOrnin￿cOffee and used for Mission,
sick and infirm in our Cong￿8t10n 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 dOO￿aY
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
PA￿llents
NIL
Réstrfrted Fund$ 2Q24
Per50nal PwenLq
r s,s
.00
W￿t Church Fund
Fr¥$er ￿laCken￿e Electri
Mg¢Grewr Fire
Nèwv*st Pa￿rAdd
surarte
Croma
528 00
130.26
614.48
Firth Wifaess
109.28
£ 2.232
I Chuich ofwlland co_n9￿.
s ¢onlributeto the Natyon*l sti￿d Fund
which bears Ihe ¢0siof all Minis￿lS. $trpend5 emploierfs ¢ontribulions
for nabona4 insur$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
O15e￿Ce. Foi the ￿arUnde1 remewthe minimum ￿l￿d was è31.642 and
Ihe rna￿rn￿rn s
-￿￿0. In 5th and Su
u¢nl ￿at5 oiseM￿-£3B.884
6. Coll*ctlon
Partlvd
Iillan CBneerSu
poppysc￿l3Trd
Matys hieals
Rtsss.shire WofflanbAKI
Al Shuw *hool
4fj0.00
AnHyl 8.18 0114èt AS￿15 Bgtweon Fund5
Gonoral
Re8trid
Endowmo
Total
Fi￿1 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￿$tr￿ent 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 BEH*iF OF THE CONGREGATrON
Y TrIE CHURCH OF SCOTLAND GENERAL YRUSTEES
Consd. F*Jrr Fund-Cap1111
2024
2Q23
cr￿lit 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
T￿￿ary Acc￿nI 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