Culbokie and Munlochy
Church of Scotland
Financial Statement
Year ending December 31, 2024
Church Reference Number. 422331
Scotljsh Charlty Number.
SC013643
Il>okl8 and Munl¢Khy 2024: Churdi R•f 422Jg1. Scott15h CharltySC013643
Page I

Reference and admlnlstrative informatlon
Charlty narne:
Charfty re8lstratlon No:
Con8re8atlon reference No:
Contatt addre5S:
Culbokle and Munlothy Church of Scotland
SC013643
422331 Iprevlously 392218 and 392213)
Moorvale, Statlon Road, Conon Brld8e, IV7 &4A
Truste•s
Elders
Prfncipal Offlce B•areTJ
Mlnlster
Sesslon aerk
Church Treasurer.
* Employed under Artlde 6, Act1111994I General Assembly las amended by Act Vlll12008)).
Ind•p•nd•nt Examlner
Bankers
Vlrgln Money• 15 Academy Street, Inverness, IVI UN
RBS, Business Bankin& Dlngwall Hi8h 5t, Dinwall. IV15 9VF
Trustees, Re
ort forthe
ear endln
December 31 2024
Strncthrep governance and D￿na8¢m¢llt
The Church is administered In accordance wtth the Deed of Constltutlon
Members of the Klrk Sesslon are the Charlty Tru¥cees. The ￿rk Se5slon members are the elders
of the church, chosen from those church members who are consldered to have the approprlate
81fts and sklllk The MlnlsteT, who 15 a de fvrto member of the Kirk Se5siofi, is elected by the
congregation and inducted b Presb
of Clelr Ellean I
hlands and Hebrides). We would
Ilke to slncerely thank
or thelr tlme 45 Elders,
and for all of thelr servlce to the church over many years, they have resigned as of 31# December
20X We would also Ilke to slncerely thank Shona Halle for her many years as Treasurer and for
the smooth handoverof the flnances.
Oryanls8tlon•l struLlure
The Kirk Session, which meets regularly. Is now respon51ble for both the splrltual and prattical
affalrs w5thln the church. The new Team structure, to asslst wlth thls, has been underway 51nce
March 2013.
On 7th September 2024 the former parfshes of Resolls and Urquhart (conBreBational reference
392218) and Knockbain (ref 392213) unlted to form the new Parlsh of Culbokle and Munlothy (ref
It￿k10 and Munlochy 20X. Church Ref 422331. Scotthh Charfty SC1113643
P•2

4223311, with the two Klrk Sessions and also the finandal a55ets also combinin& and Reverend
Terrance Burns confirmgd as the Mlnlster of the new Parlsh.
Oblecttves and artlvltles
The Church of Scotland Is Trlnltarlan in doctrlne, Reformed In tradition and Presbyterfan In pollty.
It exists to Blorlfy G¢xl and advance Chrlsvs kingdom throughout the world. As a national church,
It acknowledges a distinctive call and duty to brfng the ordlnances of rell8lDn to the people of
every parlsh of Scotland throu8h a terrltorlal mSnlstry. It cO￿perate$ wlth other thurches in
varlous ecumenlcal bodles in Scotland and beyond.
Sunday services are supplemented by cornmunlon servlces, mldweek blble studles and prnyer
meetin85. Church volunteers also run a weekly communlty café and Month￿ soup lunch,
fortnlghtty Sunday School. 8 monthly Women's Fellowshlp Broup. and Frlendship 8roup for the
wider cornmunty, a Scripture Unlon Club at the local school. and are active in partlcipatln8 In
worshlp servlce5. All Elders and actlve members have been throu8h the recent updated Church
of Scotland Safe8uardlng courses In relatlon to thelr post and Involvement In the chU￿h,
Achlevernents and Perfonnance
Members of the con8re8ation support the work of Blythswood wlth foodbank and monetary
donatlons. The con8regation have welojmed new mernbers who have moved into the vlllage
following house bulldlng projects. The con8re8atlon may be older butls stlll actlve In church IFfe.
There15 deslre to attract younger rnembersto church lffe. It Is recognlsed that the outreach work
al church café attrarts younger parents and children. Hopefully, as Sunday school resumes and
the re.establlshed Ilnk wlth the local Prlmary sthool wlll see younger people Jolnlng worshlp.
The Church Centre acts as a sprln8board for communlty outreach, The café and monthly soup
lunch continue to provlde an effective polntof contact and a much needed vlllage amenlty.
Durlng 2024. the rnaln sources of income ￿￿re donations of £34,17812023 £27,470>. It is positive
that Recelpts exceeded payments over the year by £13,346. (Receipt5 exceeded Payments bv
£7,961 In 20231. There was also £22,417 transferred from Kn¢xkbaln Parlsh Church as we enter
Union. HMRC GIftAid and GASDS were claimed in 2024, which was £6,969foryear to April 2024,
wlth eharitable events Income of £14,53912023 £14,242}, and Use of PremSse$ income was
£1,947. Ihe total Income £57,633 covered Cost of Charltable Activities regular costs of £44,287.
There was no Capltal Expendlture in 2024. The Women's Fellowship also raised £624 which was
then donated to Scrlpture Unlon - Althacrkhe, Mar¢s Meals, Scottlsh Blble Soclety Bibles for
Bairns, Mission Aviation Fellowship, Cr055 Reach, Tearfund and Leprosy Mlssion. Wlthln these
funds, the re8ular organist fees of £4,150 has been ringfenced toward5 the purchase of a new
organ In the future.
Reserves pollcy
The Tru5teeg pollcy Is to hold slx month5, reserve in unrestrlrted funds. The centrally-held
Consolidated Unlt Fund contains three months, reserve, the balance Is held in the General Fund.
Statement of tnistees. responsibllities
The Klrk Sesslon must prepare flnanclal statements whlch glve sufflclent detall to enable an
appreaatlon of the transactions of the thurch durin8 the flnanclal year. The Klrk Sesslon Is
Culbokl• and Munloclry 2024: Cl￿rch Ref 422331. Scottlsh Charlty SC01364J

responslble for keeplng proper accountlr18 recoids whlch, on r8que5t, must reflect the flnanclal
posltlon of the Church at that time. Th15 must be done to ensure that the tlnanclal statements
cornply with the Charltles and Trustee Investment (Scotland) Act 2005. the tharttles Ac£ounts
{Scotland) Regulations 2006 and the Re￿latIonS Anent Congre8atlonal Flnance approved by the
General Assembly of the Church of Scotland In 21)07. The sesslon Is also re5ponslble for
safeguarding the assets of the church and must take reasonable steps to prevent or detect fraud
and other Irregularftles.
Followlng the move to a Unltary Modes Constitutlon, the Board ceased to e￿SL and the Klrk
Session assumed the respon51bllltles ol both splrltual and temporal matters of the thurch.
Members of the congregatlon contlnue to be In the process of Jolnln8 team5 to further support
the temporal work of the churth.
CulbJkl• and Munlochy 2fa4: Clwrth R•f 412JJl. 5￿tuth thartty SC013641
P¥e4

Statement of Recei
its and Pavments for the ear ended December 31 2024
Tr*AI
CuirintTh
PThvlgwY•¥.
Vund•
Vc4uniti i
24 17TJts £
$4171A. t 27WJ
14,SX19
14ts.19 £
1127Q
£ 1,W
Th￿￿K￿DM Fu￿j
Yd 410.n
rthi
4•
P•yrn41111
Ca. i urrtA
21QSg t
43.210J3
Jg822.10
1UO
.ZD7m
£ ¥71US É
aJ,T12AJ £
411.18
Statement of Balances for the ear ended December 31 2024
Unr•rfrfEknJ A•trfEknd
FundB
Tot•1
8•l•n¢•*•tat•fvtllr
714QIA1 £
.21 £
o¥.
TrnrrfknrL*Ur&)n ￿n(*
2a41&7e
t2,41fj.
£10B,164th £
2,M4) £
111,493.M 1 74720.21
Iwmtr￿Fund il IVArtMtV•kn•
992.43 £
The explanatory notes on page5 6 and 7 form an Integral part of these accounts
th
These accounts were approved by the Klrk Session on 25 February 2025
For and on behall of the Klrk Sesslon.
CA41bDkle and Munlochy 2024: Church Rof 421331. 5¢1)tU$h Charfty SC013643
Pay5

Notes to the accounts for
ear ended December 31 2024
l. Basts of accountlng
These accounts have been prepared on a rerxipts and payments basls In accordance wfth the
Charities & Trustee Imiestment (Scotlandl Act 2DJ5 and th• Charltles Accounts (Scotland)
Re8ulatlon5 2006 las amended).
2. Plature and pUry￿se of fund
The General Fund Is unre5trlcted, for use * the truste￿ dlscretlon for any church purposes.
The Fabrlc Fund15 festrlcted, for equlppln8 and maintaining church property.
The Glfts Fund, also restricted, conveys specfflc grants to mlsslon, rellef and wmmunity projects,
normally passlng on donatlon5 5pecbfiolly taken up for thelr support.
3. Trn5tve Remuneration
None.
4. Minists￿8 Stlpend
All Church of Scotland Conrnatlons contrlbute to the Natlonal 5tlpend Fund Ithrou8h the
Mlnlstrles and Mlsslon Allocatlon) wthlth bears the c05t5 of rninisterg stipends and emplt)yer
contrlbutlon5 br national Insurance, pension. and housln8 and loan fund. The mlnlmum 5tlpeTrd
In 202415 £3L642. the maxlmum stlpend in 2024 is £38.884.
5. Ana]ysls of tncome
743110
11a4Q £
I,W.10
7MQXJ
1911D.flJ
Tf1N £
•gBJ.B5 £
$fftAI wjihxd
t S 709.&9
I4￿10 £ 142
1947.CQ
44111.71
6. CApltol expenses
There was no Capftal Expendlture In 2024,
Culboklo and Munlochy 2024: thurch Rel 412331. kotush Chlrlty sc01364S
Pa8• 6

7. Charitable actlyitles Year Ended 31rt December 2024
Pur
194*7T £
thirrnil Y•Jr
Chutth C4Thtr•.' Nrfflb7j
8117.4LI
¢I￿ts.￿1n￿j fftvm Cttynury
1fAOF £
1,MO.O7 £
fj ￿.4T
1 Ole.4T
LopJmrt •nd
Gmnii to Qrow
17.31&41 £
3B £
17,31i41 £
JJ £
16743.UD
I4￿10
1 X&T8
36274
I7￿75 £
17CTS
4121thSJ
'EXPen￿ shared wlth Cromarty parish
8. Movements between accounts durlng 2024
o3loJl&V4
7,444
£2&951
£5970
£5U61
£22.417
£47
TThn5knuf Unlon B•lw(*
£0
122N17 £22AI7
11(4115
É2J
£0
4Jii
no
11417 111
9. Summary of accounts held by, and tentrally on behalf of, Culbokle and Munlochy
A. Funds admlnlstered
Culbokle and Munlothy Parlsh Church
General fund held locally at Inr8ln Money Bank
General fund held locally at Royal Bank of Scotland
Restricted fund held locally at Virgin Money Bank
Restrirted fvnd held lo¢ally at Virgin Money Bank
General fund held locally at Royal Bank of Scotland IKnockb3inl
Islernd on b•half of th• ¢onsrq•tlon by th• Church of Scotland
Fabrlc Fund held centrally by the Church's Investors Trust
Culbokle and Munlochy 2024: Clwrch Ref 422331. Scottlsh Charlty SC013643
PaBO 7


## Independent Examiner’s Report to the Trustees of Culbokie and Munlochy Church of Scotland. Charity Number SC013643 

I have prepared my report on the accounts of the charity for the year ended 31st December 2024. 

## Respective responsibilities 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 (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under 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 carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting 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 such matters. 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 the view given by the accounts. 

## Independent examiner’s 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) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations 

- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations 

have not been met, or to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached. 


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