Assynt, Rosehall & Scourie Church of Scotland Receipts and Payments Accounts For the year ended 31 December 2024 Congregation No: 422325 Scottish Charity No: SC010171 Reference and Administrative Information Charity Name: Assynt, Rosehall & Scourie Church of Scotland Charity No: SC010171 Congregation Reference No: 422325 Contact Address: Trustees Principal Office-bearers Minister: Session Clerk- Church Treasurer: Independent Examiner Bankers The Royal Bank of Scotland plc Ullapool Branch 11 Argyle St Ullapool IV26 2UD PaEe I Trustees, Annual Report - Year Ended 31 December 2024 Structure, Governance & Management Governing Document The Church is administered in accordance with the unitary constitution. Recruitment and Appointment of Trustees Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders ofthe Church and are chosen from those members of the Church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and indurted by Presbytery. Organisational Structure The Kirk Session is responsible for all the affairs of the Church, both spiritual and temporal. and meets as often as required lalways at least twice a year but usually more often). Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. Assynt Rosehall & Scourie Church of Scotland As5ynt, Rosehall & Scourie Church of Scotland came into being at the start of January 2024, even though the official name change with the Scottish Charity Regulator IOSCRI did not happen until February 2024. It is a union of the three previous churches Assynt & Stoer Parish Church, Eddrachillis Parish Church and Rosehall Church of Scotland Achievements and Performance On Sunday 3rd March a service of union was held to unite Assynt & Stoer Parish Church with the Church of Scotland congregations of Eddrachilles and Rosehall to form Assynt, Rosehall and Scourie Church of Scotland. Our weekly services of worship all take place at 11am every Sunday in three locations, Lochinver, Rosehall and Scourie. This has been made possible through investment in IT inf rastructure, elders taking a greater role within services, some pulpit Supply and the streaming of sermons into different locations via zoom web conferencing. The combined membership at the time of the union was thirty-four with five new members added since the union. The combined number of adherents totalled thirty-three, making a total of sixty-seven when added to the membership. Four new elders were ordained during the year bringing the total number of elders to seven. Attendance at the Sunday services has increased in Rosehall and Lochinver and overall attendance has been positive. Page 2 Trustees, Annual Report (cont.) - Year Ended 31 December 2024 A weekly prayer meeting is held on zoom and in the manse each Wednesday at 7.00pm. This is preceded by a time of open discussion on a bible passage or a book that everyone is reading at the same time. These sessions have been positive, and many new insights have been gained from a collaborative approach to bible study. A daily devotional produced by the minister is sent out daily to forty-one recipients and regular feedback confirms that these are appreciated. One funeral was held in the church building, and we welcomed Lochinver Primary School for a Christmas service. Songs of Hope, our inhouse music programme delivered two concerts one in the Spring and another in December 2024, both of which were much appreciated bv those who attended. Nine lessons and carols were led by members of the church playing acoustic guitars and was very well attended. Babyjive in Lochinver was greatly valued by mums and their babies and toddlers throughout 2024 with an average of six mums and babies in attendance each week. In December thank5 to additional funding from Seeds of Growth a new group started in Scourie church hall and was being appreciated within that community. Members of the congregation continued to be involved in the work of the interdenominational Assynt Christian Cornmunity Youth Project IACCYPI, which hold5 a monthly children's club and a holiday club during the summer holidays. Financial Review 2024 saw the union of three churches Assynt & Stoer Parish Church, Eddrachillis Parish Church and Rosehall Church of Scotland. Income and expenditure figures relate to the new organisation, therefore no relevant comparison with 2023 is available. Comparisons with previous years will be resumed next year. The total amount of regular income was £31,966. Other general donations in 2024 were £3,751. We continue to be very grateful to all our supporters and for the generosity of their financial contributions whether regular or one-off. A claim for gift aid was made atthe end ofthe year and £8,215 has been received from HMRC. The Church continues to benefit from being able to reclaim tax through the Gift Aid Small Donations Scheme. Total income, including interest of £559, investment income of £105 and collections taken for third parties of £872, was therefore £45,468 The repair and redecoration work on the church was completed in 2022. However, the final bill was received in 2023 with expenditure of £19,608. The congregation are continually grateful for the assistance of the General Trustees in funding this project, a grant of £14,000 being received in the year. A further grant of £4,000 was received during the year f rom the Church of Scotland Seeds for Growth fund which has been used, and continues into 2024, for new initiatives of evangelism and involving the Assynt, Rosehall and Scourie communities in church life. Songs of Hope and Baby Jive were two of these initiatives. A transfer of £12,555 f rom the Consolidated Capital and Revenue funds held at 121 George Street was agreed du ring the year to pay for needed fabric repairs and new equipment. Page 3 Trustees, Annual Report (cont.) - Year Ended 31 December 2024 Expenditure (excluding donations for specific purposes) was £57,212. Significant fabric expenditure of £12,012 and some one of costs £1,198 were incurred during the year. Current bank account stands at £8,343 The Reserve account stands at £53,216 Reserves Policy It is the Trustees, policy to hold a reserve of at least £15,000 if possible to meet annual expenditure on the upkeep of the buildings and for unexpected necessary repairs. Being a small congregation with limited financial resources there has never been the need to Set an upper limit on the amount in the reserve simply because whatever the Congregation struggled to save was always spent on necessities quite quickly. Statement of Trustees, Responslbilitles The members of the Kirk Session must prepare financial statements which give suff icient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the f inancial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustees Investment Iscotlandl Act 2005, the Charities Account5 (Scotlandl Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf by Minister Date: 29 March 2025 Page 4 Assynt, Rosehall & Scourie Church of Scotland SC010171 Independent Examinerfs Report to the Trustees of Assynt. Rosehall & Su>urie Church of Scotland I report on the financial statementsof the charity for the year ended 31 December 2024. which are set out on pagès 6 to 10. Re5pertive re5pon5ibllitie5 of Tru5tee5 and Examlner The charrws trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotlandl Act 2￿5("the 2005 Act") and the Charities Accounts Iscotlandl Regulations 2CM)6 las amended) {"the 2006 Regulations"). The charlt¢s trustees eonsider that the audit requirement of Regulation 10{Illd) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under seetion1441{l)Ic} of the 2CKJ5 Act and to state whether particular rnatters have come to my attention. Basis of Independent Examinerf5 Statement My examination is carried out in accordance with Regulation 11 of the 2CK)6 Regulations. An examination includes a review of the accountin8 records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any 5u¢h matters. The procedures undertaken do not provlde all the evidence that would be required in an audit and, tonseqLJently. I do not express an audit opinion on theviewgiven bythe accounts. Independent Examlnerfs Statement In the course of my examination, no matter has come to my attention:_ which gives me reasonable cause to believe that. in any material respect. the requirements:_ to keep accounting records in accordance with section 44(1)la} of the 2CN)5 Act and Regulation 4 of the 2006 Regulations, and to prepare accounts which accord with the accountin8 records and comply with Regulation 9 of the 2006 Regulations have not been met, or 2. to which, in my opinion. attention should be drawn in orderto enable a proper ached. /&¥ (Lfrl I PaEe 5 Assynt. Rosehall & Scourle Church of Scotland Receipts and Payments Account Year Ended 31 December 2024 Unrestricted Funds 2024 Restricted Endowment Funds Funds 2024 2024 Total Total Note 2024 2023 Recelpts Donatlons and Gift Ald Legacies Activities for Generating Funds Bank Interest Investment income 42653 42653 27994 1851 559 105 1851 559 105 67 Rental of premises Sale of assets Sale of inve5tmentS Grants Receipts from Consolidated Funds Other receipts 40(M) 4000 12555 3(10 7500 14000 12555 31x1 Total Receipts 58023 4000 62023 49561 Payments Cost of generating funds Charitable Attivities Donations made Governance costs 53475 972 815 2922 56397 972 815 47046 600 703 Total Payments 55262 2922 58184 48349 Excess of Recelpts over payments Transfer between funds Excess of Recelpts over payments 2761 1078 3839 1212 2761 1078 3839 1212 Page 6 Assynt, Rosehall & Scourie Church of Scotland Statement of Balances At 31 December 2024 Nott Unrestricted Restricted Endowment Funds Funds Funds 2024 2024 2024 Total 2024 Total 2023 Bank & De oslt Balances Bank and deposit balances - l Jan 2024 Balances from Rosehall & Scourie Movernent in year: Excess of Receipts over Payments 36998 1831 38829 37617 18891 18891 2761 1078 3839 1212 Bank and deposit balances- 31 Dec 2024 58650 2909 61559 38829 Investments at market value Assets Liabilities The accounts were approved by the Kirk Session and Management Committee on 29 March 2025 For and on behalf of the Kirk Session and Management Commlttee Mlnlster Treasurer Page 7 **Assynt, Rosehall & Scourie Church of Scotland Notes to the Accounts 2024** ## **1 Trustee Remuneration and Related Party Transactions** During the year 1 trustee received reimbursement of expenses incurred totalling £960 (2023- £1,001) Ministers Travel £960 No trustee, or a person related to a trustee, had any personal interest in any contract or transaction entered into by the charity during the year ## **2 Movements in Funds** |**Movements in Funds**||||||| |---|---|---|---|---|---|---| ||**At 1 Jan**|**Receipts**|**Payments**|**Balance**|**Transfers**|**At 31 Dec**| ||**2024**|||**Transfer**||**2024**| ||**£**|**£**|**£**|**£**|**£**|**£**| |**Unrestricted funds**||||||| |General Reserve|5,657|559|||47,000|53,216| |General Fund|31,341|57,464|55,262|18,891|-47,000|
5,434| ||_|||||| |**Total Unrestricted**|**36,998**|**58,023**|**55,262**|**18,891**|**0**|**58,650**| |**funds**||||||| |||||||| |**Restricted funds**||||||| |Seeds for growth|1,831|4,000|2,922||0|2,909| |**Total**
**Restricted**|**1,831**|**4,000**|**2,922**||**0**|**2,909**| |**funds**||||||| |||||||| |**Total funds**|**38,829**|**62,023**|**58,184**||**0**|**61,559**| ## **Purposes of restricted funds** Seeds for growth – Increasing contact with local community through various activities ## **3 Analysis of Donations** ||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**| |---|---|---|---|---|---| ||**Funds**|**Funds**|**Funds**|**2024**|**2023**| ||**£**|**£**|**£**|**£**|**£**| |Gift Aid Donations|19,188|||19,188|11,472| |Tax recovered on gift aid|8,215|||8,215|5,256| |Ordinary Offerings|12,778|||12,778|4,554| |Other Donations|2,472|||2,472|6,712| |**Total**|**42,653**|||**42,653**|**27,994**| Page 8 ## **4. Grants received** **----- Start of picture text -----**
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2024 2023
£ £ £ £ £
Seeds for growth 4000 4,000 7,500
Total 4,000 4,000 7,500
**----- End of picture text -----**
|**5**|**Analysis of Payments**
**Charitable activities**
**Unrestricted**
**Funds**
**£**
**Restricted**
**Funds**
**£**
**Endowment**
**Funds**
**£**
**Total**
**2024**
**£**
**Total**
**2023**
**£**
Ministries and Mission
16,249
16,249
3,655
Presbytery dues
254
254
110
Minister travel expenses
960
960
1,001
Pulpit Supply
5,268
5,268
422
Fabric costs and maint
Session Clerk Expenses
12,012
12,012
1,703
91
Church repair expenses
0
0
19,608
Corra Project Vouchers
0
0
5230
Heat and Light
7,006
7,006
2,863
Insurance
3,762
3,762
2,391
Village hall rental
40
40
105
Manse Exps
559
559
558
Council Tax – Manse
3,368
3,368
3,014
Church Broadband
258
258
539
Organist costs
1,400
1,400
0
Sunday School expenses
33
33
Seeds for growth
619
2,922
3,541
5,669
Locum expenses
1,198
1,198
0
Sundrycosts
489
489
87| |---|---| ||**Total**
**53,475**
**2,922**
**56,397**
**47,568**| ||**Governance costs**
Independent examiner
181
181
181
Licences
634
634
522| ||**Total**
**815**
**815**
**703**| ## **Minister’s Stipend** All Church of Scotland congregations contribute to the national Stipend Fund which bears the costs of all ministers’ stipends and employer’s contribution for national insurance, pension and housing and loan fund. Ministers’ stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £31,642 and the maximum stipend (in the fifth and subsequent years) £38,884 Page 9 |**6 Donations**
Blytheswood
ACCYP
RNLI
Christian Blind Mission
Earl Haig Fund
Bradbury Centre – Bonar Bridge
Crossreach
Lochinver Food Larder
**Total**|**Total**
**Total**
**2024**
**2023**
**£ £**
0
150
0
450
100
130
150
293
139
160
.
**972**
**600**| |---|---| Page 10