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 adminIste￿d 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- £I0,0￿gIfted
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 Tn￿teeS 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 a￿OUnt$, and seeks explanations from
the t￿SteeS 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
Rec*lpts And Payments A¢count for the Yearended 31st Decemb*r 2024
Unrestrstted Restrfcted Funds Tvtsl 2024
Funds 2024
2024
Total 2023
Re¢elpts
DonatIC￿5
55,643
53.897
109.540
55,679
Le￿cleS
lo.c￿0
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 artfvit*s
98￿65
32,559
31559
131,424
131,561
75.271
75.397
Total payme￿$ IbWte41
EX￿$$01retQ￿%o￿ pgyn*ntsbefore 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 F￿ndS 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 D*r*Jslt 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
R*strfcted Fund5
Resirfrted Funds
Dile(r￿nf0r 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 restdetedlur￿s
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
Des*MtedfuTrds
5ynd3y School
Creche
Parert andtoddler
The Gulld
Cr* grovp
XldzonÈ
Teas
Fèbric
Sp￿1￿1 projEctfund
Hall Investmentfuhd
614
75
1.077
3.122
385
185
825
239
201
652
75
IA42
1.742
703
2￿3
667
1,294
1.476
338
2.423
719
591
1,710
3,260
10,4
3.260
10.490
Total of deS￿Dated 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 Hal￿5.
Pfaywparther Fund
The purpose of this lund S$to supprtrt ChrfstL4n Charfties. Our Mi5sionaryPr3yer PartnET
Musk Futhd IE4ulpmtntl
Members of the conBre8ationgave donattons to purchase mU￿c31 eguipm@ntforthe muslc8roup.
Pastoral tare Fund.
Income is received from don*ions yvEn atthe rnDnthty Coffee Mornings and othersoclalfvntt1o￿. The funds are
held In gn account Inthe name of the fund and are adrn1n￿tered by No of the mernber501the or8anisln8 commlttep.
Ioy5Brl8athaNI The Ilowyouth Work Fund
The new ¥outh work fund was set up ¥Yith donition5 6iven at the funer81 of the latt Mts CatriDna Muir, one ol our
th leaders.ThEfamity requestedthat thelunts should be used tofurtherwork of young Peop￿ In our parish
The fvnds are held in an account Yndertr*5upe￿5￿n of the Sundayschool teaderand the Leadpr Df KidzDlle.
The Boy5 Brigade util￿eS ltsfunds forlts own purposes.
FlowErFvtNI
Oonatlons 8wet)forfbwerstodecoFarethe Chaficel are held bythe person whoarran8e5the rotaforthe Iroup
of ladieswho 3rr•n8ethe flowers.
SU Camp Fund
An appea1 wa5 undertèken to ralsefvndsto send some yo￿h$t0 theS¢ripture union annual camp.
D•￿e￿atsd Funds
Hall Irwestmtht Fund
The PurL￿Se 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 runni*88roups for rhe youth olthe l¢x41 area
Sp¢(41 Pmle¢tsand Fabrf¢ Funds.
Funds from rhe Church of 5cotknd IDve5torTrusrset as*e bytheTrustepsfor major repèlrs.
The Gulld Fund
The TN$t￿$ h￿e 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 rec￿ered 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
TOdd￿r
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 ￿e￿ice. Forthe yEar
under revlew Inverne$5 Trlnity DaInt￿h wa5vacant and we ha¥e an Interlm moderator who does not askfora fee.
&C•lletllohl•rThlrd Pirft$
2025
Open Door Projpct
orher
Ira)
22
Total
22
7.T￿￿ro1F￿ds
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 In￿rne$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￿ Ba￿rKe5 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 Consolld*ed Fabrlc Fund IRevenupl %Wd5 madetottr4er GIVI￿￿10 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
In￿me
General purpu
35
387