Inverness Trinity Dalneigh Church of Scotland Trustees Report and Accounts For the Year Ended 31" December 2024 Congregatlon Number 372165 Scottish Charity Number SC011773
The Trustees present the annual report and accounts for Inverne55 Trinity Dalneigh Church for the yearended 315t December 2024. Reference and Admini5tratlon Informatlon, Charity Name InvernessTrinity Dalneigh Church of Scotland. Charity Registration Number SC011773 Congregation Reference Number 372165 Contact Address Trustees: Interim Moderator: Sesslon aerk: Kirk Session: Printiple Offite Bearers: Interim Moderator. Sesslon Clerf(: aerk to Session:
Church Treasurer: Gift Aid: Sunday Records of Finance5: Independent Examlner: Bank: Virgin Bank, 15 Academy Street, Inverness. IVI IJN Structure. Government and Management Governlng Document Invernes5 Trinity Dalneigh Church Is adminIsted in accordance wlth the terms under the Unitary Form Deed of Constitution. Re¢ruitment and appointment of Trustees Members of the Kirk Session are the charity twstees. The Kirk Session members are the elders of the church and are chosen from those member5 ofthe church who are considered to have the appropriate glfts and skills. Normally the mlnlster Ilnterim Moderator during vacancyl is Moderator of the Kirk Session and is elected by the congregation and inducted by the Presbytery. Or8anisatlonal Structure. The Congregation of Inverne55 Trinity Dalneigh has a Kirk Session and three sub-Teams. Each of the Teams Is made up of some elders from the Klrk Sesslon and members of the con8re8ation who are considered to have the appropriate gifts and skills. The Team5 meet regularly and report back to the Kirk Session. The chair of the Teams is appointed by the Kirk session and each Team will appoint their Clerk. The Klrk Session is responsible for the spiritual and financial oversight of the congregation. The Kirk Session usually rneets five times a year but can convene more often as required. The elders of the congregation have a responsibility to visit the con8reBation regularly and encourage those for whom they have responsibility. They are supported by a Pastoral Care Team who vislt the sick and housebound regularly. Furthermore. the elder5 dispense the elements of bread and wine at the Communion Services which are held 4 times a year. The Finance Team dea15 Wlth the financial oversight of the Congregation. The Fabrlc Team deals with the maintenance and development of the buildings for which we have responsibility. Currently we have responsibility for the buildings previously used by Inverness Trinity and Inverness Dalneigh and Bona which comprise off one Church (Trlnity church and hall buildings sold in June 20241 and one Hall and two Manses. The ground surrounding all the properties is also under the control of the Committee and is to be kept in a satisfactory condition.
The Mission Team deals with mission and outreach to the parish as well as pastoral care and the children's ministry within the congregation. Objectives and Activities. The Church of Scotland is Trinitarian in doctrine, reformed in tradition and Presbyterian in polity. The Church of Scotland as part of the holy catholic church, worshipping one God, Father Son and Holy Spirit believes in the gospel of the 50vereign grace and Love of God wherein through Jesus Christ, his only Son our Lord Incarnate, crucified and risen, He freely offers to all upon repentance and faith, the forgiveness of sins, renewal by the Holy Spirit and eternal life. and calls them to labour in the fellowship of faith for the advancement of God throughout the world. The Church of Scotland acknowledges the word of God to be the supreme rule of faith and life. The Church of Scotland holds as its subordinate standard the Westminster Confession of Faith. The Church of Scotland acknowledges a dlstlnctlve call and duty to bring the ordinances of religion to the people in every parish of Scotland through a terrltorlal ministry. It co- operates with Churches of other denominations in Scotland and beyond. The congregation of Invemess Trinity Dalneigh holds one act of public worshlp each Sunday in Inverness Trinity Dalneigh Church at 10:30am and an evenlng serwice at 6:30pm on the second and fourth Sunday of the month. The morning services are streamed by Zoom as a means of reaching those who cannot attend in person. The mid-week prayer meeting and bible study continues to meet on Zoom. The following groups met regularly throughout the year-_ Prayer & Study Meeting every Wednesday evening at 7.30pm on Zoom. Creche is available for young children when required during the morning service. Sundayschool meets weekly during the Sunday morning service. Parent &Toddlerfs Group meets every 2nd Thursday mornlng during term time. The Gulld meet5 every 2nd Tuesday afternoon from Ottoberto April. Kldzone a group for local primary aged children, meets every Wednesday evenlngfrom 6- 7pm duringterm time. Craft Group meets each Tuesday morning. Boys BrFgade (Junior Section and Company Section) meets on Thursday and Friday evening. Coffee Mornlngs are held once a month on a Wednesday. Orchestra: Inverness Symphony Orchestra meets in the Hall on a Mondayeveningfor practice. Achlevement and Performance: The congregation of Inverness Trinity Dalneigh Church met with some 60 to 70 meetlng in the Church building for morning worship and 4 to 6 by means of Zoom and evening service has a regular attendance of 12 to IS. Sunday School meets during the morning service with approximately 3 to 4 children attending. Creche Is avallable during the morning service as and when required.
There are 42 children on the roll for Toddler Group with approximately 28 -30 children regularly attending the group on alternate Thursday momings. Inverness Trlnlty Dalneigh Guild has approximately sixteen members. Kid20ne has a roll of 36 children who meet on a Wednesday evenin8. Boys Brigade has a roll of 32 boys in different sections with meetings being held on Thursday and Frlday evenlngs. Our Interim Moderatur, conducted Sunday WDf5hip three Sunday5 a month with two elders taking the other services. In partnership with the elders. he visited the sick in hospital and made home vi51ts. He a150 conducted several parish funerals. The Elders have overall responsibility for the care of the congregatlon and are 5UPPOrted by the Pastoral Visitation group who visited/stayed connected with members of the congregation in liaison with the elders. This group had responsibility for organi5ing regular social events and Coffee Mornings as a means of outreach to the wider community. The elders are fatthful and attend most of the worship services regularly. The mldweek meetings are held on Zoom and are led by six different members of the congregation. Fourteen to eighteen members regularly attend this meeting. Financial giving from these meetings is used to support people in Christian ministry at home and abroad. On occasions, we were able to hear from many more people via Zoom, some coming in from asfar afield as Marsellle. Flnanclal Revlew: Income for the year ended 31 December 2024 Increased by£108,645, from £83.849 In 2023 to £192.494 in 2024. The bulk of this was £54,110 transferred frcrn Inveme5s Trinity Church after the union with Inverness Dalneigh and Bona Church. Otherone-off amountswere- £I0,0gIfted from the estate of a Church member. There was £33.703 from the General Trustees to cover fabric costs and a £ll,OLX18rant to cover the cost of the boy5 Bri8ades' new minibu5. The principal source of income is a Weekly Free Will offering envelope scheme and the open plate. The increase in giving was £4.531, 14.8% greater than the 2023 figure. This Is as a result of the union of Inverness Dalnei8h and Bona Church and Inverness Trinity Church. 2024 was the first full year of the current charge of Inverness Trinity Dalneigh. At each Kirk Session Meetlng the trustees are given written details of the financial position of the church finances. When the con8regation is given details of the church finance, the members are encouraged to switch to the freewill offering scheme and. if the person pays income tax, they are encouraged to sign a Gift Aid declaration form. The Thanksgiving Appeal was well supported, and again, £2,725 wa5 donated. Reserves Pollry: It is the Trustees policy to hold reserves of approximately six months expenditure Includlng designated fund5. As of 31st December, the Church held unre5tritted funds of £59,717 of which £18,055 is designated for various groups or projects set aside by the Trustees. The remaining balance of £41,662 represenrs aboui 6 monihs, normal expendliure, Includlng fabric costs.
Statement of Trustees, Responsibilities: The members of the Klrk Session must prepare financlal statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are re5pon5ible for keeping proper accounting records whlch. on request. must reflect the financial position of the Church at that time. This must be done to ensure the financial statements comply with the Charities and Trustee Investment Iscotlandl Act 2005. the Charities Account Iscotlandl Regulation 2006 and the Regulation5 Anent Congregational Finance approved by the General Assembly of the Chur¢h 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 detertion of fraud and other irregularities.
Idependenl Examiner's Report to the TnteeS of Inverness Trinity Dalneigh Church of Scotland I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 8 tol5. R¢sp¢¢tive responsibilities of trustees and examiner Th¢ charity's trnstees are responsible for the preparation of the accounts in a¢cordan¢e with the tern]s of the Charities and Truslee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that tlie audit requirement of Regulation RO(1 ) (d) of theAccounts Regulations does not apply. It is tny responsibility to ex&Ille the acwunts as r¢quir¢d und¢r section 44(1) (c) of the Act and to state whether particular matters have Come to my attention. Basis of independent examiner's statement My examination is carrked out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a ¢omparison of the accounts presented with those records. It a150 includes consideration of any unusual items or disclosur¢s in thc aOUnt$, and seeks explanations from the tSteeS concerning any such matters. The procedures undertaken do not provide all the evid¢n¢¢ tliat would b¢ required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course of my examination, no matter has come lo my att¢ntion: . which givcs rne reasonable cause to beli¢v¢ that in any mat¢rial respect the requirements: to keep accounting records in accordance with Section M(1 ) (a) of th¢ 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with th¢ accounting records and comply with Regulation 9 of the 2006 Accounts Regulalions have not been met, or 2. to which. in my opinion, attention should be drawn in order to enable a properunderstanding of the a¢coui)ts to be r¢a¢h¢d.
Invernes$ Trinlty Dalnelgh Chyrth of Scotland Reclpts And Payments A¢count for the Yearended 31st Decembr 2024 Unrestrstted Restrfcted Funds Tvtsl 2024 Funds 2024 2024 Total 2023 Re¢elpts DonatIC5 55,643 53.897 109.540 55,679 LecleS lo.c0 Attivttle5for8enerètyngfvnd5 71,05Q 71,050 28,lJO Interest 1,318 55.1 l.YQ4 Totsl recelpts InDte31 lJ7379 88,849 P¥ments Cost of 8?neJatinefun4J5 IFWO en%lopesl 138 IJ8 126 harf(oble artfvits 9865 32,559 31559 131,424 131,561 75.271 75.397 Total payme$ IbWte41 EX$$01retQ%o pgynntsbefore trathrs 38,276 21656 60.932 8,452 Tranif*s Ex¢e$5 of re(elptso¥erpaymtrtsforthÈye•r 31276 22,656 60.931 8.452
InvernessTrlnlty Dalnelgh Churth Df ScDtland Staternentof Balan at 31st Detèmber 2024 UnrESiiithd Restslrteo FndS Total 2024 Funds 2024 2024 Total 2023 Barthand Deposbl lIAte$ £ankand deposit balance5br4y4htfonward ovements In the year.. Exce55 of recaDtsower D3vrnEnts forthevear 21.4UI 19.761 41,202 32.750 38.276 22.656 0,931 3.451 B•nkand DrJslt Balan¢•sCarfled Forwa 59.717 17 102,134 Z02 61ft ald iecdvable 58rlyde mlnlb¥5 l(Y33 ii,coo 1.782 The boys Brpgide m*nibu5 Wa5funded bydonatith). The Accounts were approyed for and on behalf olthe board olTruste4$
io Irh¥eme$5 Trlnlty DaIne Churth of Scotland Notes tothe Ae¢ounts I.Twu5tees RenurneratlL No trustee feceEvableany renumeratlon or relmburwnentof expEnsÈs durifWthe•r. No trusiee or a per50D related to a trustee had any personal Interest in any contract or transactlon entered Into by the charity durin%theye¥. 2.Mo¥emert ih Funds At I.L2024 Recelpts 2024 Payments 2024 Transfers2024 At 31.12.24 Rstrfcted Fund5 Resirfrted Funds Dile(rnf0r others Prayer partner fund S.V. campfund Music fund Boys Brlg•de Flowerfund Pastoral tare Youth work Hall Investment fvnd loo 205 100 530 815 47 3.517 11,477 L322 1053 735 815 47 5.037 11,334 1.365 31,769 1,146 964 30,249 1.289 921 21,031 21.031 Totsl restdetedlurs 761 S5,215 32559 41A17 UnreAvlrtedfund5 General funds GenEral reservefund 15.15B IIY,107 93.863 3.260 41,662 Total unrestrlcted funds 15.158 117.IC17 93.863 3.260 4L662 DesMtedfuTrds 5ynd3y School Creche Parert andtoddler The Gulld Cr* grovp XldzonÈ Teas Fèbric Sp11 projEctfund Hall Investmentfuhd 614 75 1.077 3.122 385 185 825 239 201 652 75 IA42 1.742 703 23 667 1,294 1.476 338 2.423 719 591 1,710 3,260 10,4 3.260 10.490 Total of deSDated fund5 20.ln .3360 11055 Totèl funds 41?01 I92.+4 13L562 IOlla4
In¥emess Trlnity Dalnelgh Churth of Scotland Nottsto the Ac(ounts Icontinuedl Purpos¢ of Funds Reth¢tÈd Funds Ilall Investment Fund The Purpose of thi5 fund forthe improwent to Church Hal5. Pfaywparther Fund The purpose of this lund S$to supprtrt ChrfstL4n Charfties. Our Mi5sionaryPr3yer PartnET Musk Futhd IE4ulpmtntl Members of the conBre8ationgave donattons to purchase mUc31 eguipm@ntforthe muslc8roup. Pastoral tare Fund. Income is received from donions yvEn atthe rnDnthty Coffee Mornings and othersoclalfvntt1o. The funds are held In gn account Inthe name of the fund and are adrn1ntered by No of the mernber501the or8anisln8 commlttep. Ioy5Brl8athaNI The Ilowyouth Work Fund The new ¥outh work fund was set up ¥Yith donition5 6iven at the funer81 of the latt Mts CatriDna Muir, one ol our th leaders.ThEfamity requestedthat thelunts should be used tofurtherwork of young Peop In our parish The fvnds are held in an account Yndertr5upe5n of the Sundayschool teaderand the Leadpr Df KidzDlle. The Boy5 Brigade utileS ltsfunds forlts own purposes. FlowErFvtNI Oonatlons 8wet)forfbwerstodecoFarethe Chaficel are held bythe person whoarran8e5the rotaforthe Iroup of ladieswho 3rr•n8ethe flowers. SU Camp Fund An appea1 wa5 undertèken to ralsefvndsto send some yoh$t0 theS¢ripture union annual camp. D•eatsd Funds Hall Irwestmtht Fund The PurLSe of thls lund forthe ImDrovement to Church Halls. T&isFtsnd The Trustees havesetaslde fundslor Ehe after Cttufch tea Sunday S¢hod Fund, P8rentandToddIerGfOu dIoThe wdCre¢ The Trustees have 5etasidt use funds fortbe runni88roups for rhe youth olthe l¢x41 area Sp¢(41 Pmle¢tsand Fabrf¢ Funds. Funds from rhe Church of 5cotknd IDve5torTrusrset ase bytheTrustepsfor major repèlrs. The Gulld Fund The TN$t$ he ser de fvnd5 forGylld purposes. The Craft Gfoup Fund TheTru5tees have set a5Trde fund5for u5È olthecrdft group
InvernessTrfnlty Dalnelgh Church of Scotland Notes to the A¢¢ounts Icontlnued} 3An•tysls offieulpts Unre*ritted Restricred Funds Totsl 2024 Fund 2024 2024 Total 2023 OfferlF Glft aid recuvered DoDatlon5 Glft 3id recovered on donatlo Weddin85 and funerals 35.139 7.n7 676 35,139 7,727 676 3D.ÉOB 5.939 1,127 300 2,725 535 3rxJ 1725 535 620 2.725 335 Gtft ald recered on appeèl Miscellaneous Transfer Irom investors fund Transferof union balance Collectyon forothers 33,703 33.840 33.703 $4,110 loo 1,000 19 21.829 3,399 22 20270 loo Giftald Teco¥ered su Muslc Yea5 Prayer partner lund Pastoral tare fund Fabricfvnd Flower fund Svnday seho Creche Parentand toddler The Gulld Craftgroup Kldzone OY5 Bri8ade Youth fund ieÈacies Use of hHII pePD5 acccunt Interest Refund Grant Total Recelpts 19 1.476 1,476 205 1.121 410 1,122 205 964 643 6d3 239 902 254 239 703 2,043 1,067 1.294 703 2,043 1.067 1.294 31.7 774 767 31,715 io.otrt) IA70 10,000 1,470 1,905 1.737 1,318 1,737 l.S60 137279 55,215 191494 549
Inverness Trlnlty Dalnelgh Churth ot Stotland Note5 to the Ac¢oynts Icontlnuedl 4Anal¥slsol Payments Unrestricted Re5tri¢tEd Funds Totsl 2024 Fund 2024 2024 Total 2023 Cos1 olgeneratlft8l¥nds Free%vlll offerin¥ envelopes 138 138 126 Ch•rhable •rtMtles Web5itt Salafies PulpitSUPP Presbytery Or8an Printirf and stalkjnery Broadbanij Gas and electrityty BDokkeepln¥ Give toer¢)w CleanSng In5uran¢e Pastoral tare su 1,073 8.049 600 1412 1.073 8.049 1.039 6.963 2,412 722 1.325 1,563 642 1.449 935 5,273 200 46,618 1,449 935 5.273 20) 46,618 669 26.607 297 4.111 4.111 Music licence Sunday sthool Creche TOddr 393 201 393 201 514 192 338 2,423 338 2.423 1.621 695 Craft %roup Kid20ne BB Flower5 Youth Paswr31 caro Teas and cofltes Prayer partners Cdlectlon forothers Independent Examlner Prayer partner5 Misce118neous 719 719 30,249 1,289 30.2dY 1,289 9.698 1.126 921 921 591 591 Iry) loo i(KJ 100 300 150 758 10.771 22.344 22.3Qd 98.865 32359 75 71 Totsl Payfftnts 99,Wi J2,559 111,562 75396
Invemess Trlnlty Dalnel¥h Church of 5¢otland Notestothe A¢ub1ts Icorrtlnuedl 5.Stlpond All Churth of Scotland con8re8atlon5 tontrlbute to the National Stlpend Fund whlch bears rhe ¢051 of all mlnwiers, stlpends and employ2¢5 contributlDns for nation31 irt5urarKt. pensiow and houslng loan fund. Minisrers 5typends are pald in accordance with the nBtlonal stlpend scale, which relèted toyear5 of eice. Forthe yEar under revlew Inverne$5 Trlnity DaInth wa5vacant and we ha¥e an Interlm moderator who does not askfora fee. &C•lletllohl•rThlrd Pirft$ 2025 Open Door Projpct orher Ira) 22 Total 22 7.Tro1Fds Durln8 ihts year a speclal appeal was made ro ratse fuod5 to contributeto thec05ts offabrlt repair5. The amount donated of £3,260 wastran5ferred tothe 8eneralfund. .TraMf2rof Unlan Balancqs Afterthe unlon of Inverness Trlnltyand Inverness Dalnei8h all the funds of Inverness Trinitywere transferred to the new char8e cf Inrne$S Trinlty D?Inel8h. The final èmovntswere translerfed thisyear of £54,110.
15 Inverness Trtnity Dainewi (nurcn OF Scotland Appen¢lx F4nds Held on 8¢holfofI Corye8atlon tyTheChuKh of Scothnd f{31 Trustees tapltal Accourt. 2023 cred BarKe5 held at 3tstDecemberat cost 290,226 76.863 The Increase In fvnd5 Is a result of the sale 0fTrIn Churchlpro¢eed5 less costsl Re¥thue Attoutht 2023 CrÈdit 8alance5 hebl at 31st Detember 60,732 69.416 Ourlngthe yeara transferfrom the Consollded Fabrlc Fund IRevenupl %Wd5 madetottr4er GIVI10 Grow, ener8V, Insurance and fabric cost& The 8mouDt recelved wa5 £a3.703. cl(•t¥ oflnv•s¢ments D¢po$l¢ fvnds 2024 Fabrlc fund General reserw fund Special prolErtappeal Congregational purposesfund 2.760 303 2,623 41 OWLh funds 2024 2023 arketvbluÈ Mark*tv•tue No: of unlts cts of unlts General purpD5es 62nerèl purpose$ 140.. 2 152 75 1,786 957 1.632 875 150 Inme General purpu 35 387