Contin Parish Church of S¢otlar
Congregatlonal Accounts
31st December 2024
CONGREGATION NO: 392196
SCOThISH CHARITY NO: SC011897

ContiTr Parish Church of Scotland
Le8al and administrative inforn)*ion
Trustees & Treasurer
PrSnclpal oFnce
Lochluichart Lodge
Garve
Ross-shire
IV23 2PZ
Independent Examlner
MècKay & Co
Dingwall
Bankers
Royal Bank of kotland
High Street
Dingwall
IV15 9HF

Contin Parish Church of Scotland
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees are pleased to present the annual report and financial statements for Contin
Parish Church for the year ended 31 December 2024. Scottish Charity number SC011897.
Strurture
overnance and mana
ernent
Governlng Document
The Church is administered in accordance with the Quod Omnia Constitution of the Church of Scotland.
Ref rultment and Appolntment of Trustees
Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the
church and are chosen from those members of the church who are considered to have the appropriate
8ifts and skills.
Or8ani5atlonal Structure
The Kirk Session, whith meets not le55 than three limes a year. is responsible for the temporal and
the spiritual affairs Wlthin the church.
Ob
ectlvès and artivities
The Church of Scotland is Trinitarian in doctrine and Presbyterian in polity. It exists to 8lorify god
and to work for the advancement of Christ's Kingdom Ihrou8hout 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 through a territorial ministry. It co-operates with other Churches in various ecumenical
bodie5 in Scotland and beyond.
In the context of the local parish and congregation, the parish church affords regular opportunities for
worship in two places of worship, and perform5 marriages and funerals as needed. It organises
social functions from time to time. It also exercises a ministry of pastoral SLlPPOrt and provides spiritual
support and moral education for primary school children within the parish.
Achlevements and erformance
The Parish of Contin covers a very large area with iwo centres of worship at Contin and
Kinlochluichart Churches. The Parish is linked with Fodderty and Strathpeffer, they share a minister
who resides in the Manse at Contin. The two parishes support each other in ministry and mission
throughout the year.
Public worship is held every Sunday in Contin Parish at 11.30am. with occasional exception when
joint services with Fodderty and Strathpeffer are held. Worship seThices are held in
Kinlochluichart Church on the last Sunday of the Month and at Contin Church on the other Sundays.
The number attending weekly worship averages in the mid twenties, this number has grown and
now 5tabili5ed since the church building wa5 closed during COVID.

Contin Parish Church of Scotland
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
CONTENTS
PAGE
Trustee5' annual report
Independent Examiner's Report
Receipts & Payments Account
Statement of Balances
Notes to the financial statements

Contin Parish Church of Scotland
TRUSTEES. ANNUAL REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
A¢hievements and erformance cont'd
Joint Services were held throughout the year, this encourages fellowship and takes the church to
different parts of the Parishes. aiding mission. A joint service was held at Strathconon Village Hall,
with a bus provided to take people from Strathpeffer and Contin, the service was followed by a
barbecue. On the first Sunday of September a joint se￿iCe followed by barbecue was held at
Strathpeffer, this to mark the beginning of the Sunday Club for children.
A joint Harvest Thanksgiving Service and meal was held in Garve Hall. At Christmas joint Carol
Services were held in Strathpeffer, Garve and Contin, all were well attended. At Easter joint
activities were held durin8 Holy Week at Strathpeffer. Contin and Kinlochluichart.
This year saw the start of a new joint venture, Me55y Church, held in Strathpeffer, but attended by
families from both parishes. This incorporates crafts, Bible story, singing an(1 end5 With a meal.
The numbers attending have been very encouraging with over 20 children and adults participating.
The Presbytery Mi55ion Plan for the Parish of Contin is somewhat discoura8in8. The future of
Contin Church is in serious doubt with plans try and sell the buildin8 in 2026. The plan envisages
worship continuing within the village, probably by hiring the village hall, this would require some
negotiation in the future. The congregalion can continue to Use the church for the meantime.
On retirement of ihe present minister, likely to be in 2027, the plan proposes the ending of the
linkage with Strathpeffer and a new union with Ferintosh Parish.
Flnancial Revlew
Income
Our parish income derives from five sources:111 various weekly offerings comprising lal Gift Aid
Weekly Free Will Offerin8s; Ibl GASD Offerings. which is to say Gift Aid Small Donations,. and
Icl Open Plate Offerin8s,'121 HMRC rebates on the two aforemeniioned Gift Aid offerings lal & Ibl;
131 thirdly, from occasional donations.. and141 from the interest earned on the
Bonus Reserve Account and the Organ Fund.
Reimbursement by the Trustees for our expenditure on refurbishment and upkeep of the buildings
and the fabric is also shown as investment/interesi income.
Unrestricted funds
During the year the unrestricted income derived from donations, seelll,121 &141 above, decreased by
by £4,562 from £17,507 to £12,945. Unrestricted donations of £45112023 - £1,257) were
gratefully received during the year. The congre8ation has remained consistent although there ha5
been a slight decrease in Open Plate income from £4.170 to £3.5CQ. A decrease in income of £605
from £1,305 to £7￿ for weddings and funerals was a150 noted in the year.
Interest on the Bonus Reserve Account has increased due to recovering interest rates with £290
of interest received in the year12023 £2381.
Total unrestricted cash balances as at 31 December 2024 were £62,36612023 £57,217).
Restricted funds
A8ain. ès throughout the last eight years. the value of the restricted fund for organ maintenance and
replacement barely increased. from £6,404 on January 1. 2023 to £6,497 on December 31. 2024.

Contin Parish Church of Scoiland
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 31 DECEM8ER 2024
Finance Review cont'd
Endowment Funds- Maintenance Fund
During 2024, the Endowment Fund accrued a sum amounting to £7,322 which is available to assist
with expenditure on routine maintenance. from Endowment Fund. The lotal available to draw
down is £19.958 and will be utilised in 2025.
The Endowment Fund is managed and corstrolled on Ovf behalf by the Church of Scotland Trustees.
serve5 Polit
It is the Trustees, policy to hold unrestricted reserves of approximately six months, expenditure.
At ihe year end. the Church held unrestricted fund of £62.36612023 £57.2171 whlch is more than
6 months. expenditure.
Truslee5' re5
Trslbllltles In relatlon to the flnanclal statements
The trustees are responsible for preparing the financial statements in accordance with applicable
law and regulations. Under that law the trustees have elected to prepare financial Statements
in accordance with United Kingdom Generally Accepted Accounting Practice. The financial
statements are reouiTed by law io gNe a true and fair view of the state of affairs of the charity
al the end of the year and of the incoming and out80in8 resources for ihe year then ended.
In preparing these financial statements, the trustees are required too:
select suitable accounting policies and then apply them consistently*
make adjustments and estimates that are reasonable and prudent-
prepare the financial statements on the 8oin8 Concern basis unless It is
inappropriate to PTe5urne that the charity will continue its activitie5.
The trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of the charity and to enable them to ensure that the
financial statements comply with the Charities and Trustee Investment (Scotlandl Act 2005 and
Regulation 8 of the Charities Accounts (Scotlandl Regulations 2fM)6. The trustees are also responsible
for safeguar(lin8 the a55els for the charity and hence for taking reasonable 5tep5 for the prevention
and detection of fraud and other irregularities.
Approved by the trustees on /rJ
2.y and signed on their behalf by:

Contln Paiish Church of Scotland
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
CONTIN PARISH CHURCH OF SCOTLAND
FOR THE YEAR ENDED 31 DECEMBER 2024
I report on the accounts of the charity for the year ended 31 December 2024 which
are set out on page5 5 to 10.
RESPECTIVE RESPON5181LinES OF TRUSTEES AND EXAMINER
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms
of the Charities and Trustee Investment {Scotlandl Act 2005 and the Charities Accounts (Scoilandl
Regulations 2006. The Charity trustees consider that the audit requirements of Regulalion 10111 Idl
of the 2006 Accovnts Regulations does not apply. It is my responsibility to examine the accounis as
required under section 4411) It) of the Act and to state whether particular matters have come to my
attention.
BASISOF INDEPENDENT EXAMINER'S STATEMENT
My examination is carried out in accordance wilh Regulalion 11 of the Charities Account5 (Scotlandl
Re8ulation$ 2(X)6. An examination includes a review of the accounting records kept by the charitv
and a comparison of ihe accounts presenied with those records. It also Includes consideration
of any unusual items or disclosures in the accounts and seeks explanations from the trusteed
concerning any such matter5. The procedures undertaken do not provide all the evidence that would
be required in an audit, and consequently I do not express an audit opinion on ihe accounts.
INDEPENDENT EXAMIPIER'S STATEMENT
In the course of my examination. no matier has come to my attention..
which gives me reasonable cause to beI￿Ve that in any material respecl the requirements..
to keep accountin8 records in accordance with Section 4411) lal of the 2C(15 Act and
Re8ulation 4 of the 2006 Accounts Regulations
to prepare accounts which accord with the accounting records and comply with Re8ulation 9
of the 2006 Account5 Regulations have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding
reached.
Date

Contin Parish Church of Scotland
Receipts & Payments Actount
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2024
2024
2023
Note
Un-
Restricted Restricted
Total
Funds
Total
Funds
RECEIPTS
Donation5
Legacies
Activities for generating funds
Interest & Investment income
Organ Fund Interest
Receipts from general trustees
Other income
TOTAL RECEIPTS
12,945
12,945
17,507
2,638
838
2,638
8,740
93
4,814
6,429
76
7,903
93
306
29,132
7.996
17,420
25,416
PAYMENTS
FWO envelopes
Charitable activities
Payments from general trustees
TOTAL PAYMENTS
171
171
171
32,779
12,1
12,680
S80
12,271
12.851
32,950
Excess of Recelpts over Payrnents
7,415
5,149
12,565
13,8181
Tran5fer5 between funds
Excess of Recelpts over Payments
7,415
5.149
12,565
13,818)
The charity has no recognised gains or10sses other than the results for the year
All of the artivilies of the charity are classed as continuing.

Contin Parish Church of Scotland
STATEMENT OF BALANCES
ASAT 31 DECEMBER 2024
Un-
Restritted restricted
Total
Fund5 Reconciliation
Balances at l January 2023
13.261
66,814
80,075
Excess of Payments over
Recelpts for the year
5.779
19.5971
(3,818
Balances as at 31 December 2023
19,040
57,217
76,257
Movement in year:
Exce55 of Receipts over
Payments for the year
7.415
5.149
12,565
Balance as al 31 December 2024
26,455
62,366
88,822
Conlin Parish Church of Scoiland had no investments or liabilities outstanding at the
vear end.
The accounts were approved by the Kirk Session on /
. 2025
For and on behalf of the Kirk Session:

Contin Parish Church of Scotland
NOTES TO THE FINANCIAL StATEMENTS
FOR THE YEAR ENDED 310ECEMBER 2024
BASIS OF ACCOUNTING
These accounts have been prepared on the Receipts & Payments basis in accordance
with the Charities & Trustee Investment Iscotlandl Act 21￿5 an the Charities Accounts
(Scotlandl Regulations 2006 las amended).
ANALYSIS OF DONATIONS
Total
2024
Total
2023
Restrirted Restricted
GASDS
WFO Gift Aid
Tax on gift Aid
Open Plate
Donations
4.277
4,012
705
4,277
4.012
705
3,5
451
3,711
4.231
4,128
4,170
1,267
451
Total Recelpts
12,945
12.945
17,507

Contin Parish Church of Scotland
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
MOVEMENT IN FUNDS
Amtnded
01-Jan
2024
Receipts Payments Transfers
31-Dec
2024
Restrlcted Funds
Organ Fund
Maintenance Account111
General Fund
93
7,903
6,497
19,959
12,636
19,040
7,996
26,456
Unrestrirted Fund
Bonus Reserve
19.966
37,251
290
20,256
42,111
General Fund
17,131
12.271
57.217
17.421
12,271
62,366
Total Funds
76.257
25.416
12.851
88,822
Re5trirted Fund5
The Restricted Funds are held on behalf of the congregation by the Church of Scotland
General Trustees.
Purpose of Organ Fund: to maintain the Church Or8an.
Purpose of the Malntenance Account: to contribuie towards the fabric maintenance of
Contin and Kinlochluichart churches and the manse of the parish. 15ee Endowment Funds).
Permanent Endowment Fund5 Held
The Church of Scotland Investors Trust hold investments on behalf of The Church of
Scotland, Contin. The interest and dividends generated by the investment5 are passed to
the Church to upkeep the maintenance of the Churches and manse. The inflow and
outflow of funds is managed through the Maintenance Account.
Consolldated Fabric Fund - Market value at 31 December 2024
£ 166,522

Contin Parish Church of Scotland
NOTES TO THE FINANCIAL STATEMÉNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
ANAIYSIS OF PAYMENTS
Un-
Restrlrted Restricted
Total
2024
Total
2023
Charitable activities
Ministries & Mission Allotation
Presbytery dues
Pulpit Supply
OLM'S travel expenses
Manse grass cutting & clearing
Fabric repairs & maintenance
Manse Council Tax
Manse telephone
Sub total
2,405
2.405
2,858
34
354
1,438
262
1,13S
$40
1,135
540
2,100
1.550
2,1(10
1,550
5,282
1,662
278
12,168
7,729
7,729
Heat pump
Heal & Light
McGregor Fire Protection
Insurance (church buildin81
12,492
4,804
112
1,843
19,251
1,352
274
1,999
3,624
1.352
274
1.999
3,624
Hire of Hall
Printin8 & stationary
Examination of ac¢ounlS
Payments from general trustees
Other
273
273
396
23
300
318
318
156
747
156
747
558
1,277
Total Payments
12,100
12,100
32,696

Contin Parish Church of scotland
NOTE5 TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
TRUSTEES REMUNERATION AND RELATED PARTY TRANSACTIONS
No payments were made to trustees during the year.
MINISTER'S STIPEND
All Church of Scotland congregations contribute to the National Stipend Fund which
bears the costs of all ministers, Slipends and employer's contributions for national
insurance, pension, and housin8 and loan fund. Minister5, Stipends are paid in
accordance with the national scale, which is related to years of service. For the year
under review the minimum stipend was £31,642 and the maximum stipend lin the
fifth and subsequent years) £38,884.
GOVERNANCE COSTS
2024
2023
Independent Examiner's Fee
318
3(KJ
io

Contln Parish Churth of Scotland
Appendix
FOR THE YEAR ENDED 31 DECEMBER 2024
The following funds are held on behalf of the Congregation by the Church
of Scotland General Trustees.
Cost
Value
Market
Value
2024
Capital Account
2024
Consolidated Fabric Fund
137.307
166,522