CharftymMnb•r. SC010870 Conyeeatk•n number. 3ni45 Ness BankChur¢h of Scotland. Inverne55 Re[pts and pawnents attaunts Year en(Eed 31 Det8mlJer 21n4
Ness Bank Churth of Stotsand. lft¥érn• Contents Year ènded 31 Dmber 2024 Trustees, report Independentexaminer's report Statsment ofreceipts and payments Statement of babn Notes to the accounts 10-14
Tntstee$' pOrt Year ended 31 December 2024 Retvenand admini5tsth detsils Principoj offite.. Ne55 Bank Churth of Scotland l Ness Bartk Invetness IV2 4SF Chafity number-. SC010870 Coneall0 number.. 37Z145 Trustees.. Principaj office bear$= Moderator Sess crk Treasurer
Page 2 Trust$. port Y&irended 31 Ikcember2024 stEwre go¥emanre•nd Goveininodocument The coneregatton isa rytsred charity. number SC010870, and is adrninered in accordance Wbth the term5 ofthe tknl of Constitution Iunitary Fomil and is subjert to the 3cts regulations of the Genefal Assembty of the Church of Scotland. TntsteerEcfuitmentond upwintment Members of the Kirk Session aTethe charitytrustee& The KtTkSession members are the Elders of the chureh and are chosen frorn those members of the thurch WIKJ are considered to have the appropriate 8ifts and skills. The minister. who is a memberof the KirkSessw)n, 15 elerted by the congregation and tndurted by Presbytery. The ruli Kl1l Session meets reBu*riy through0 the year èn¢J IIFe (Jay to day work 15 delegated to tne ioiiowing teams. namelw. Communlty Outrèach,. World MIs51oR.' Comrnunlcatlon/Publkty.' Pastoral.. Adrnlntstration whlch Indude5 Safeguardlng; Youth and Children.. Property,. and Flnance. The teams hwe set remits and their work is authorksed and diretted by the Kirk Session. The team5 meet indiw?duall¥. and the leaders trom all the mS along with the Session aerk. Depute, Minister and Pastoral Care and Admin ctrordiftators meet regutady to oversee aT co-r&rdinate the work of the tearn5. obIedtranda¢t1Vtslls Choritablewwses The Church of Scotland is Trinttsrlan in doctrine, reformert in tradr(ion and Presbyrerian pollty. ft exlsts to glorify God and to work for ihe advanment of ChrisE'S Kin8dom throughout the world. As a national churth. it acknowledges a distinctivÈ call and duty to the oriJinance5 of religion to the people of every parish of Scotland through a territorial ministry. It c( operdtes with otherchurche5 111 v3ri(wJ5 ecumenical bodie5 In Scouand and beyond. Ness Bank Church of Scotland. 1he Cyty Cenire Church. contlnue5 to be a vlbrant church wlth many actmties belng dellvered thn)bJghwtthe wee Ne55 Bank Church'svi5iOn i5to be a church wtthout walls. reachi out in faith to our parish and beyth)d wrth the IiEhL the love, the hope arnl the peace otour LordJe5us Christ. We serve Christ and central to ihat rs ow5unday morning Worship. After eriod ofvacancy. we are delighted to report that thehaS ioined us a5our fnFni5tef and t weextend a verywami Ness Bank wekome. We are encoura8ed byt steady reEurnto our weekty wshiP fflefflbers and wsitors and, togetherwth those who Wryship online. we have a weekly attendan of approximately IS190. We contir¢ue to provide 3 Short 5er¥Ke at Ach-art-Eas Cafe Home on 3 monthty basis and have been bullding links w•th the wider church community.
Ness Bank Churth of TrusteE5' report Yeèrended 31 t*ember2024 Page 3 Ouryouth work continues with B, Bri8ade. Girl's Brigade and Messy Church all active. We are 5eekire a revival in our Sunday Scknol attendarKe and hoFefully we can build on this in 2025. The Baby and T(Kldler Group continup5 to flwrish. tt was a joyto host the historK at)nual Kirking Trf the Council parade and thufch serVe which took Fdxe on Sunday 8 September2024 and which was led b Attendlne were staff and members of The HtBhland Councfl along with guests froTTrthe UTrNersity of the Highlands & Islaftds and cornmunlty councils, led bythe city of Inverne55 Pi Band alon with uniformed youth groups and xh¢)0S representatives. CNt£ Leaders Councillor5and repiesentstbvesfrom vark)us organi5atiLFns serving the (ity, aThJ students and teachers Ifom ihe bha11There51a-GvMnaskUrn Awburg from jrweris5,S twinned cityof Augsbu also particspated. Inverness Food#LrfF. who have just celebrated the 10th year in OTxration. continuetheir5tefling work. It wa5 set up as a reSPse to the unmet needs of those experienciTrg dai¢y challenges. often linked to hOmene$s, wtrth the alm of helping peop transfomi their physical. mental and Social wellbeing. SeNces are centred at Ne55 Bank Church UEtlislngour kitchen and halls and have been extended tothe Hitton area of Inverne Totsl lunthes providedat Ness Bank and Hdton Inverness Foodstuff ix 2024 was 15,359 and the provisi¢ of bTeakfasts has restarted duriry the cold weather. We are delighted to report that ourComrnunTrty (Irtreach Team have once more been #bt0 support the Cosy Café In the Bught area to provide soup. Sandwiches. cake and iealcoffee. and to prowde3 warm SP for lessfortunate people in our parish. The pastofal team has beenensurin8 those members In care homes ¥tho aretoo vulneratle toattend churth are not forgotten. Ourfinance team has underwne a slight restnjcture, and we welcome 5 our newTrea5urer. Our ministerial team had 3 we¢Jdings 15 funerab during the yearw4th 419 r¥ ort ourofficial r911. 14vould like tothankall members of Ne55 Bank Chuffjh fortheircontinuin8 stjpport. in particular our InisterfOr hls vtslon. our teaTFtr5 arsd our church officerwho ensure the pratticafitie5 aretaken CaOf, our church admlnstratorwho we all depend on for support, flower tadies who make our church so welcomingeach Sunday and ourdeanerfor her hard wtsrk and cheery nature. We are of course blessed wtth our Chtir and organt. We have much to be th3nkFul forand hiokfoThvard wth hope to 2025.
Nes$Bank Churth ofSu¥tknd. Inv¢mess P¥4 Yearended 31 tl•¢ember 2024 Finwdal Glving by sianding Orders decreased slightty durtng the yearwth a total of 183 reEular dorTS donating è total of £104.774. The number ol regulardonorsustne the Freevjill Offering envelopes reduced frorn 22 to 20. don3tinE a total of £7.S29. A further 15 donors not subscrib1 to those systems donated a rotal of £1.630. Ofthe re8u13r 203 donors, 154 were8rft aided, an *mpre55we 76% of the total, gainin8 the church refund5 totallin8 £29,070. This is a clear indicatorthat Ne55 Bank Churth has a conBre83tsoTr who remain falthful in their regularfinan(ial SUPkK)rtof their Church. Durf[ the year the transfer of some of the primary treasury work sh as payments to 5uppJiers was a150 transferred to Mackenzie Kerr resuliing In a more 5trearnlined financial function. followingthe retlrernent of thetreasvrer as appointed as hersucce5sor. Overall the financ are sound with suffKient tash reservesto meet medium term requirements. However. there remains an ongoing deficit in the atnts vA)ich 15 forecasted nextyear at around £dO,IM)O. Clearly in the termthis cannrt be maintainal and the focu5 of the Finance Team and Kirk Session will be to address th issue. IFwerne5s Foodstuff contributed £14,400 ifi rent and remains a vital source of regular incOff as well as an e55ential support to those in need in the widor ¢omTnunity. Cashless donations by debit or (Yedit rdS increased in 2024 and iotalled £673 comprising rwilaf visitor5 to the Slunmer Open Church, and atteTrdance at (cert5 etc. Inflatknarycosts affected Ne55 Bank In 2024 in the way It affects us 311. The Churth Teams offset thls as much as possible bv thelr dili8ence tn searching outthe best possib value for materia15 and services. The CongEaOn 15 prayerftjlly encouragejj to annualty review their donationstosupport this ever wesent challenge that Bankface5.
Tru#¢es' report Y•at gTrdedai [rnher2024 The member5 of the Kirk Session mLtst prepare financial statements which Ve sufficsent detail to enab an aPpi?tiOn of the transactions of the ¢huth durTrnÉ the financial year. The rnernbers of the Kirk SessKJn arè responsible tor keeping proFer accounting COrdS whhch, on request, must refiect the financial position of the church at thal time. Thls must be done to ensure that the financial ststÈments comply with the Charities and Trustee Investment Iscotlandl Act 21N)5. the Charit Accounts Iscotlandl Re8ulatlon$ 2006 and the Regulatk)ns Ant Congregational Firtan approved by the General Assemb of the Church of Scotland 2(7. ThEy ale also *espon%tAe safeguardin8 the assets of the Church and ml take reasonable step5forthe prevewktion andlor(letect1c of fraud and other irre8ularilie5. Thetrustee5 dedare that they have approved the tnths, report above. d on behalf of thetfustees:
Ness Bank ChuKh ol Scotland. Invemess IrMlependtrTrt èxamÈnerfs rèport to the trustees of Ness Bank Chh otknll•nd. Inveme5S Year ended 31 Dernber 2024 Page 6 I report on the acctntS of the charity for the yearended 31 Dember 2024 which afe set out on po8e$ 7 to 14. Rdpertlvè reswnslbll1tS ol tr{ee5 and examinff The thariirfstru5tees are responsible for the Preparation of the accounts in accordance wtih the terms of the Charities and Trustee Investment15totL4ndl 2005 Art and the Charities Accounts (Scotlandl Regulats"ons 21. The tharity trustees congder that the audit requirement ol Rè8ulatTron 10(11 laklcl of the Ch3rities Accounts Iscotlandl Regulations 20C6 does not apply. It ts my responsibility to exarnine the accounts as required under sectlon 44(11 Icl of the Att 3nd to state ¥knether particular matters have come to my attenti¢)n. Basls of Sndepondent exam1$ staternent My examination is carri¥J out in accordance with Regulation 11 of the Chartties Accounts1Scirtlandl Regulations 2006. An examination indudes a review of the accountlng records kept by the charFty and a comparison of the accounts prèsented with those records. It a150 includes consideration of any unusual items or dSsctosure5 ill the accounts and sèeks explanations from the trustees concemTrng any suth matters. The procedures undertaken do not provide all the eviden that would be required in an audit and. conse4uently. I do not express an audit opinion on accounts. Independent examineT'55tateme In the course of myexamlnation. no matter has come to ry attention: l} whlch gfves me reasonable cause to belleve that in any material respe¢tthe reoulrements: to keep accounting cordS in ac£onlznce with section 4411) lal of the Charities aDd Trnstee Inve5tfftent Iscotlandl Act 2005 and Regulation 4 of the 26 Accounts Regulations, and to prepare accounts which accord with the accountin6 records and comply with Aegulats"on 8 of the CharitÉes knounts Iscotlandl Regulations 21M]6 have not been met. or 21 to which. in my opinion. ittenlion should be drawn in order to enable a proper vndetstsnding ol the accounts to be reached. Ma¢Ken25e Ktrr limitèd Redwood 19 Culduthel Ro Invernes5 . 2* IL 44A
N•ss Bank Churth of Scoiiand. Invèrness ststemènt ol rectipts attd pawnènts Year end 31 Dember 2024 2023 total funds funds Donatlons Legaoes Grants ReIpt$frOM fundraising activities Income from use of h3115 Incorne from investments Receipts frcm other charitable actMtie5 157.033 9.3 166.414 159.147 2.098 3,717 20.184 9.095 4.607 750 5.555 17.350 6.642 2.922 1.178 20,184 5.999 4.607 2,539 3.096 Total recelpts 189.(*Jl 17,114 206,115 197,36S Payments Expenses for fundralslng artmtles Payments relating dirertly to tharltabfe actlvrtles Grarrts and don3tllY15 Govemance CO5- independent examination 599 183,430 1,681 599 216,578 1,681 1,440 1.082 214.466 I,iii 570 33.148 Total paymen15 187.150 33.148 220.298 217.229 Purchase of investments Net re¢dptsllp4yrwitsl 1.851 116,0341 114.1831 119,8641 Transfers tolll¥oml fijnds 11,4301 1,430 SuTptU5lldefftitl lor the ye•r 421
Noss Bank Clwrch of Scollabyd, In¥tm05S Stement of bala1S As at 31 1)ecember2L124 Pa8e 8 2024 2023 fujmts funds lunds Cash and baok balances at start of year Surpluslldeficitl shovm on rn?4pts and payments ¢(x17 61,027 421 138.591 114.flMI 20,550 220.168 240.032 114,1831 119.8641 61.448 123,987 20.550 220 168 larket valuathn 2024 2023 Fundts¥AKh assrtbelo Thechurth of Stot13nd Investors Trust- Intome FunLI The Church of Scotland Investors Trust- Intome Fund The Church of scotland Investors Tru5t- Incor Fund Unrestrirted Restricted Endowment 26,522 32.604 20.550 26.282 32,124 20,550 2024 val4Mtion FundtOTfvknkh as*t belon Manse Gift aiLI refuryl Gift atd rduK Dt¥idend income DwideTrd Income VnrestrKted Unrestritted Restricted UnrestTiCted Restrirted 5(Ki.r 450.or 1128 Accfued income." 2.032 719 1.442 1.202 453.930
Nes5 BattkChLWth of Scotlart In¥eme5S Stat*mtTrt of balan¢es l¢OnilhI As at 11 DeMI 2024 2024 2023 Uabllltles Fund to whkh fwbilrty Telates Cred¢tor5arKI acauals Unre5tiitted Restricted 4.246 5.282 4,846 5.282 The xcounts approved by the tSteeS on........... d Signed theirbehalf bv-
Page IQ Notes tothe arcounts YearerKled 31 Decefflber 2024 Oeswnutedlund5 8aby and toddlergroup- separate bank aCc¢Trt run bythe baby and toddler group. Guild- Separate bankaccount run by the guihj. Restiyrtedfvnds Fabricfund- to defraythe cost tsf fepaifs and TTraiTFten4nce of the fabric. Organ fvnd- to defr3ythe cost of repair5 and maintenanofthecWn. 5È55Eon fund- SO1¥ to provide financial rèlief to members and adherenES in need. pha 4- for avital upgrade and modernisation of the sanctuary. Lunch club- provides lunch everyWedne5day to the elderly lonely in thè parish and The Lunch Club Ceased at the start of Covkl and has not resumed. It Ls hoped that 31 rne polnt ITr the future anher3tterTr3IveC1uts WFU be estsblr5hed. Emlowmentlunds Fabric fund- IncomelTrnsferred tothe Re5tricled Fabrlr Fund. Organ ftFnd- Incory transferred lo the Restrirted Or8an Funtt. Du¥ing the yea role a5 thuich adrnini5trator. ho is a member of the knrk SeWC, receNed reMufteratn totalling £IQ250 for trr All Church vf ScDtlané congregatiorts tontribute to the National Stipend Fund which bears thÉ tttsts of all minister5, stiwnds ar¥1 ÈmployÈr's contributiofts for nation31 insurance, pensions and housiTrg and loan fur. Minister5, Stipends are paid in accordance with the nalional stipend scalÉ, which is rÈlated to yÈars of service. FOT the year nder rewew. the minimum slipend vasE31,642 attd the maximtjrn stlpend lin tho fifth and sUbSeqnttI$} was £38084 41 forthit partie5 Christkin Ald Week mar Curie- Paul Fiehl concert Hghland HospKe- ¢opper bottle Red Cross and Red Cresceftt- Earthquake appeals Connttn8 Carers, Dirwvall. W3tthnI8htSerye apwl Cosy Café- copper bott Tearfund- harvest appeal Inverntrss sireet $tOr$-WchTr1eht servlce appeal Inverntss FoLMd5tuff - retiringcolleclion on LX)mmunion Sunday l De£embEr 2,629 loo 36 182 207 570 3,863 5,449
Iless Bank Chwth of Su*land. InMe$S Notss tothe accounts Vearended 31 December 2024 Prye 11 fvnds funds total S) AnalysTs •f re¢elpts Dtynatyons Offerings Tax recovered on grft ald OtherdonatkJn5 114.790 27.820 4,424 I25.5 29.070 14248 122.W8 27,157 9,081 1.250 7,825 157.033 9,380 166.414 159.147 Caring and Sharing HIBhland Council Cornmon Good Fund e(r Gordon Russel Trust for Lunch Club 1,598 1.598 2.098 2.098 7SO Craft sales Fundrai%ng for Phase 4 Guild 90 1,422 2.758 1,375 2.539 Z539 1,088 1.088 1.178 2.539 3.717 5.555 20.184 17,350 Bank rrrtwest Dividends 4.560 1,439 213 1,884 4,773 4.322 3.040 3,fl&2 9,095 6.f42 WeddFngs and funerals Babyand toddler8roup Guild 2,880 1.343 1,470 1,343 394 4.607 4.607 2.922 Totsl (lIPts 189.CL)i 17.114 20&115 197365
Nes$ Bank thurth d scotThd. In¥erneEs Notes tothe •¢courts Icontinuedl Y•arended 31 Der•rth2024 2024 61 Aftalys ofp4yms fvnds Offèring envÈlopos fjijild 96 503 96 210 873 599 599 1.082 Gi¥in8to Grow Chii5tiHn Copyright Licencin8 International- licence prbYterydue5 COmmunat10 and publicity Offi£e£osts lanitorials Phtstotopier leasing Youth and chiklren Book-keeping Heatirg and Itghting Planned contratts ser¥icing Property upgrades Water rates Staff costs Insufance Manse tounul tax Ministe5 empenses Pulpirsupplv (lther expenses coMn outreach 78,090 1.380 1.786 1.168 5,022 1.773 1.622 1,805 7.200 18,250 10.150 740 1,4S5 38,132 7,096 1.828 1.777 2.427 1.729 78. 1.380 1.786 1.168 5W22 L773 1,622 1.805 7,21XI 18.250 10,150 32.079 1.455 38.132 7.096 1.828 L777 2,427 1.729 78.09) 1.314 IA61 3193 2,233 1.622 97S 7019 2,831 56,556 31,339 33,837 6.665 2,172 11,118 1,809 33.148 ao 216.578 214.466 Grants dtIOnS Baby and todder group Guild 651 1.030 651 L030 810 1,681 I,iii 1,440 570 187,150 220.298 217229 Investment In Church of Scotland In¥e5tors Trust- InCne Fund
fless B•nkChurth of Scotlamd. Inveme5S Nots5 totheattounts l¢onknuedl Yearended 31 December2024 Pw13 Baty& Genetal todthr lund tthp Guild 71 Breakdo¥m of UnrertriCd fund5 DoDatK¥n5 Legaues Grants Receipts from fundraising attiwties Income from use of ha115 IncomÈ from investments- bank interestantl (tividends Retsiptsfvom £harttatAe (vtUes'. Weddlngs and fun15 Other 156J99 634 157.033 IY,493 9D 20.184 5.994 1,178 20.184 5.555 17.3SO 3.156 IA70 1.452 1,343 4,607 Totsl eIpts 185.547 1.348 2.106 I89.1 188.47S Paym•rts Exwses for fUndlSIng ivitie5 Payments relating tlirectlyto tharftable attlvltles 6ratrt5 ald donatlons GovernaTKe costs- indepeNletrt examination 503 625 395 651 1.030 S99 1.082 183,430 213.086 1,681 i.iii 570 182.410 Tatal payments 183.946 L276 1.928 187,150 215.849 NÈt recwtsllpaynntsi 72 179 1,851 127.3751 TrarkntolllrThnl funds 18301 16LTh)I 11.4301 12,7581 SurpWld¥fKitI for theyear 770 72 14211 421 iao,1331 Funds bwu8htlon¥ard 59.058 270 1.698 61,027 91.159 342 As well as fttnd5 hdd in bollk accounts. part ol general fund has been invested in The Churrh of scotland In¥e5t{S Trust IrKome Fund. The total general fund at the ye8r end 15 asfallows.. fvnd General fund hdd in bankac(ounts la5 abovel 6eneral fund invested in The Church of 5tknd Inve5ts)rsTn&sl Incorne Fund Ipage 71 59,829 26.522 86.350
paRe 14 Notes tothExcounts ¢t¢YndN0l Yer ended 31 De(embu 1024 2023 fund dub fund fund fuThl ¢osyfalé Donation5 6.300 2,775 4.654 Lyie5 Grants Receipts fromfunthlslry aCtNIt$ Income from use of halls Incorne ITn inve5trDenS- bank irtew&aF)d thdend5 L598 750 2.539 2539 1.418 831 Totslrerel 10.Z58 306 14Z9 3.275 17,114 Payments la&dITUYtt> tharital actMtie5 GrarrtS dnddortions 1695 13,148 28,614 2.695 33.148 Purchase of investments SU51¢dr[citj1or*¥è8f 118.3861 126n 1.466 116,0341 7,510 750 1,430 2,758 117.71%) 750 12671 IA66 114WI 10.268 40.984 7.370 3,295 61331 23hll 13&591 IW23 21.278 &120 3,601 63,064 24.458 t,466 123,987 138.591 As well asfvn¢ts held in bank accounts. part of the phase 4, falNK and or8an furmls been Invesied In The Churth of Scofjand Investors Trust irfome Fund. Thereare a150 organ endoVrtel fund5. Thelotsl phase 4. fabric and or8an fvnd5 at the vearend arE as fdknws: Phas•4 Fabrk fu knd fund Resti[fUnd held in bank accounts la$abol 23.278 Restrided fund irxrtsted in The Churth of Scothnd Irk¥estorsTrust Incorne Fund 26.146 fund hekl in b3nk a(Lounts Erkdowment fund iD¥ested iTrThe(thuttthof Stoand In¥e5tC¥5Trust knrowe Fuh¢ 63,064 1.716 10,550 10.550 24.458 4.743 ioxKx) io.( 45A23 85,880 49.201
Sesslon fund 1024 Se*%ton rnovement yle 3V1212024 306 ExwKlkure Ftnancial aK rotal Su4ths Se55lon bal•Ke * I knu•ry 3,295 5esslon fund balance at 31 Dernber 3,601
Nes5 Bank Baby and ToddlerGroup AttOUAts to 31 Decembw 2024 Bank Balance at l January Net expenditure for year Bank Balan at 31 December 2024 270 72 342 tncryne ExpdItre Fees Bank Inte$t 1,343 Adopt-a-chsld CALA Hall rent Hall donation Anne Sutherfand Chrisbmas presents Eden books 216 35 500 400 Total income Net eKpenditurÈ 1,348 72 Total expenditure 1,276 1,276 1,276
Ness Bank (hyr¢h Gulkl Statement ofac£ounts at31 December 2024 Income Expenditure Balante in b•nk at i Jawary 2024 1.698 Affillatlon fee5 Cash In hand Moray Flrth Guilds Together 15 Offerin8S 550 Ne&s Bavk Churth W(xk partv 5ale5 FestS¥e lunth Affjliation Fees Soup & Sandwith expen5e5 47 l)on*ions Afterno Teas IGuildsTo8etherl 324 Festtve hJn¢h g&LUnth 132 Martha sts11 Owed to Me 120 Afternoon teas (Ness Bank) 338 Mccabe Intematlonal Vine Trust 30 71X) Smartle tubes 28 SLM4) & Sanwich {Feb 241 612 New Stsrt Hi8hland B sIngLynch Ness Bank Girls 8riKdde 50 3,80q Friends of Cameron House 2,528 Ots. Ness Bank Boys Bryade 50.IX) Balance in 8ank at 31 December 2024
4A Glrls Brwe IWesg8ank) 2024 Income E¥PendIre Cath atbank as at ljanuary 1,395 Capitation GB suppliesluniforms/badges Company working materFals Miscellaneous G8 events Weekty offerir Fundraising forcompanv MisCeFlanUS Casth at bankas at al Detember L315 1.395 1.395 48 GlrL8 Bri8ade 2024 Inc(thÈ Expe1lre C35h * bank as * l January 1,442 Unrforms Capitatkjn FÈÈS to Hq Hlthland Cotsndl Lets 118 420 1,074 Weekty collects.on and Capltation Fees Interest Donation from Ness Bank Church 505 io Cash at baftk as at 31 Det•nber 745 2.357 2.357
2nd BB M31nknunt sheet as t31 Dernbel 2024 Balance as at lJan¥ary 203 Intome Collectlons Gulld donation Chur¢h donation EXnditUre Capitation fees 2024 Christmas parties MateriaL% for sesSn$, etc 191 50 116 118 Totsl 641 Total 734 Balce asat ljanuary Add In¢ome Less ExPendire 203 641 734 BalantÈ as at 31 Detember iii