The Church of Scotland Kilmonivaig Parish Church Trustees Report and Annual Statement of Accounts 1st January 2024 to 31st December 2024 Congregation No: 382179 Charity No: SC 014745
Reference and Adminlstrative Information Charity Name: Charity Registration Number". Kilmonivaig Parish Church SC014745 Congregation Reference No". 382179 Contact Address: Trustees (all served throughout the year unless otherwise indicated) Principal Office-bearers Parish Minister: Team Minister Reader Session Clerk: Church Treasurer: Independent Examiner Bankers Bank of Scotland 62 High Street Fort William PH33 6AE Trustees, Annual Report Year ended 31 December 2024
Structure, Governance and Management Governing Document The Church is administered in accordance with the Model Deed of constitution. Recruitment and Appointment 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 gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. Or8anlsatlonal Strurture The Kirk Session meets at 5east six times a year and is responsible for spiritual affairs within the church and for the management of all aspects of the congregation including property, finance and administration. Objectlves and Artivities The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bringthe ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. The congregation offers weekly worship, usually at 9.30 a.m., each Sunday morning except on the first Sunday of the month when it is at 11am. Visitors are always welcome. Tea and coffee are provided after services to encourage fellowship. Communion is celebrated four times a year and baptisms, blessings, weddings and funeral are offered where appropriate.
Trustees, Annual Report Icont) Year ended 31 December 2024 Additional services are held at Christmas and Easter. Sunday School and creche facilities are offered during school terms. and the church takes part in ecumenical services. Weddings and funerals are part of our service to the community. The ministry team offers pastoral care to members of the congregation and community. Achievements and Performance In December 2023, after a period of vacancy, as called by the congregation as parish minister to Kilmonivaig and the linked arish of Fort William Kilmallie, working alongside theTeam Minister Reader nd other members of the worship team. Throughout the year services continued with attendances in the low 20s most weeks. No weddings or baptisms took place in 2024. {2023 - 2 weddings and baptism) There were 10 funerals {2023- 8). The Session decided in January 2024 to make no charge for use of the hall but welcomed donations. The amount received in 2024 was £1503.50 compared with £1281 in 2023. We continued to ensure that the church and Hall are maintained to a high standard and the Church was painted both internally and externally this year at a cost of £5375.28. The principal reason for a deficit this year, was due to the significant increase in ourshared costs with our linked charge of £4433,42 compared with £1530.32 in 2023. This was due to the previous arrangement of paying in arrears. and is now up to date so I do not anticipate reoccurrence.
Trustees. Annual Report (cont) Year ended 31 December 2024 Financial Review The principal source of Income is the weekly and monthly offerings of the congregation together with gift aid recoveries where appropriate. During the year offerings and gift aid recoveries amounted to £16,50712023 £16,392), It still represents a considerable effort by the congregation and shows real resilience. ReseThes Policy The General Trustees hold funds on behalf of the congregation for fabric purposes amounting to £215,564.88 {2023 £20S,141.961 The balance is required for the long-term maintenance of an historic building, and is considered reasonable for that purpose. The General Trustees kindly authorized the Transfer of £5376 to pay for the church painting this year. The Trustees hold appropriate revenue reserves on the advice of the treasurer as approved by the Kirk Session. Unrestricted reserves equivalent to around 6 months ordinary expenditure are considered adequate for this purpose. At the year end the church held unrestricted cash funds of £23,83912023- £25.121) and restricted funds of £89712023 £897).
Trustees. Annual Report (cont) Year ended 31 December 2024 Statement of Trustees. Responsibllltles The members of the Kirk Session must prepare financial 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 responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment {Scotlandl Act 2005, the Charities Accounts 15cotlandl Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church 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 detection of fraud and other irregularities.
Kilmonivaig Parish Church SC 014745 Independent Exarnlnerfs Report to the Truslees of Kilmonivai8 Parish Church I report on the accounts of the charity for the year ended 31, December 2024 which are set out on pages 8 to 12. Respertive responsibilities of trustees and examlner The charity's trustees are responsible for the preparation of the account5 in accordance with the terms of the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts {Scotlandl Re8ulations 2006. The charity trustees consider that the audit requirement of Regulation 10111 Idl of the Accounts Regulations does not apply. It Is my responsibility to examine the accounts as required under section 44111 {c) of the Act and to state whether particular mattefs have come to my attention. Basls of Independent exarnlnerfs staternent My examination is carried out in accordance with Re8ulation 11 of the Charities Accounts 15cotlandl Regulations 2LI)6. An examination includes o review of the accounting recoids kept by the charity and a compar ison of the accounts presented with those records. It also includes consideration of any unusual item5 or disc105ures in the accounts. and seeks explanations from the trustees concernin8 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 eMaminerf5 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 4411) lal of the 2005 Act and Regulation 4 of the 2Crf)6 Accounts Regulations, and to prepare accounts which accord with the accountin8 records and comp with Regulation 9 of the 2(M)6 Accounts Regulations have not been met, or 2. to which, in my opinion. attention should be drawn in order to enable a proper tinflnr:.. 7n4inn nf irrqiir7tr th bp rpHchpd
Kilmonivaig Parish Church Note5 to the Accounts Year to 31" Decernber 2024 Trustee remuneration and Related Party Transartions Duringthe year one trustee Ithe minister} received reimbursement of travel expenses. In view of the expense sharing arrangements of the linked charge, these expenses are detailed in the accounts of Fort William Kilmallie Church. No trustee or person related to a trustee had any personal interest in any contract or transaction entered into bv the charity during the year. Ministerfs stipend All Church of Scotland congregations contribute to the National Stipend Fund whid) bears the costs of all ministers. stipends and employers. contributions for national insurance, pension and housing and loan fund. Ministers. stipends are paid in accordance with the national stipend scale which is related to years of service. For the vear under review the minimum stipend was £31.642 and the maximum stipend lin the fifth and subsequent years) £38,884.
Kilrnonivaig Parish Church SC014745 Receipts and Payments Account for year ending 31st December 2024 Vnrestrl¢ted Fund Restricted Restrlrted Re5trirted Fund Fund Fund Pre¥lous Year Total Con8reKatlonal Fabric Account Account OrÉan Account Youth & Edu¢atlon Acnt 1024 2023 Receipt5 (k)naiion- Funeral tlonation- fjeneral Tax reclaimed Giving by Bank Open Pl3tÈ Income Weekly Freewill Offering Transfer frorn C of S Reieipts from Hall Let5 Total Receipts 1,400.00 408.80 3,584.85 9,555.00 3,106.75 260.00 5,376.00 1.503.50 £ 25.194.90 1,400.00 £ 408.80 £ 4.120.(K) 3,584.85 £ 3,327.52 9.555.00 £ 9,780.> 3.106.75 £ 2,799.46 26000 £ 485. 5,376.00 1,503.50 £ 1.281.(x) £ 25,194.90 E 22,592.98 800.(K> Contributions received to be paid to other Charities TOTAL INCOME 1,089.50 1,089.50 £ 1,151.36 £ 26.284.40 £ 26,284.40 £ 23,744.34 Expenditure Churih of 5corland Givin8 to Gro¥ £ 8.069.00 Church of Scotland Locurn Costs 1,144.S5 Church of Scotland Insurance 1.306.01 Heat and Li8hi 3,377 34 Liien£es 143.00 Presbyiery Dues 68.00 Pulpit Supply Fees 326 58 Pulpit Supply Milea8e 704 84 Fort Williatn Share Cosrs 4,433.42 Printing Cosrs 116.60 New Eouipmenr 367.12 Repair5 and Maintenance 5,813.22 Total Payments 8,069.00 £ 3,018.93 1.144.55 £ 1.486.70 1,306 01 É 1.254.17 3,377.34 £ 2.975.9) 143.(K) 93.(X) 68.00 E 248.¢A) 326.58 £ 135.65 704.84 403.87 4,433.42 £ 1,530.32 116.60 367.12 £ 4.588.68 5.813.32 £ 7.950.29 £ 25869.68 L21&&5J2 Amount Paid tts other Charities Isee Page 91 Total Expenditure 1.696.67 1,696.67 £ 1,391.30 £ 27.566.35 £27,$66.35 E 25.076.79 Governance Costs Independent examiners lees Purthase of assets Excess of Receipis over Payfflent5 belore transfers -£1.281.95 -£1.281.95 -£ 1.332.4 Transfers to Current Accouni Ex¢ess of Receipts over Payments for the year .£1.28l 95 -£1.281.95 .£1,281 95 -£1,332.45
Kilmontalg Parish Church 5C014745 51atement 0lBalle% at ihe 31st Oec¢mber 2014 Unre5trkted Funds RestrKled ReSte FuJ$ R¢5tricte FuThJs Youth & EdItION A¢¢ount Accourt A¢o>Jnt A(¢Ount £ 25,120.96 25.120 B6 Organ Accoufflt Youth & Edwaiion Account lofwird as ai 1st lon f 571.9) s71.) 324.72 26.D17 48 324 72 Brou E 25,12086 571 Incorne E 26.284 40 E 27.566 35 & Oeposlf B•lwn Ctsngregaiipnal Ac£tyuni Fabric Account É 23,863 91 23,863.91 Ore8n [lJnI Youth % Education Account 571.4) 571 324.72 324.72 cbrrfeéf0arf is it 31st De(ernber 2024 £ 23.838.91 £ 571.4) 324.72 24.735.53 The Accounts were appro¥e¢ byihe Klrk5e5s)on 20th January 2025 For and benarfof Xiimonivaigparish Chuich
Kilrnonivèi8 Parish Church 2024 Movefflents In Funds At Isi Jantsary 2024 At 315t Dewnbef 2024 Receipts Trnnsfer(Jt Payments Unrestrirted Fund CongregètK)nal Account f 25,120.86 É 26.284.40 £ 27.566.35 23.838.91 Rertlltted Funds Fabric Account Or8an Aitount Youth & Eduiation AtCOL £ Total Funds 57190 324 72 26.017 48 571.90 324.72 24.735.53 26.284 40 £ 27.556.35 Gfvln8 to Grrr Contrfbutions 2014 2024 Requirements Amount PaNI 8,Ckn9.rM) Contributions Vaiancy Allowance Pre¥iou5 Years MiniStrS and Mission Alkncarn 8,069.C 8,069. 8,069.IK> lftcome recefved to be paid to other Charilies 668.50 61.00 360.Crt) Poppy Scotland Lochaber Foodbank 1,089 50 Donations Pald to other Charltle5 835 45 117 65 743 57 1,696 67 Poppy Scotland L¢xhaber Foodbank
Kilmonlvaig Parish Church Funds held on behalf of Kilmonlvalg Parish Church by the Church of Scotland 3111212024 Account Units C05t Market Value Account Units Cost Market Value 50 Consolidated Fabrlc Fund Revenue £ 69,170.07 £ 71.679.24 £ 69,170.07 55 Consolidated Fabric Fund- Capltal Growth Fund Income Fund Dep051t Fund 663821795 663821796 663821797 13923 £ 52,767,29 2564 £ 22,147.81 26,699.06 E 101614.16 £ 143885.64 663821795 663821796 663821797 13923 E52.767.29 £ 81,171.29 2564 £22,147.81 £ 28,101.44 £26,699.06 E 26.699 06 £ 135,971.59 Total Funds held by the Church of Scotland l General Trustees) £ 215.564.88 £ 205.141.66 Bank of Scotland Current Account Reconcilliation Closing Book 8alance at 31st December Add unpre5ented chequès èt 31st December Oeduct oustanding lod8ements at 31st December Closin8 Bank Balance as per bank statement at 31st December £ 24,735.53 E 26,017 48 £ 27,735.53 £ 26,017.48 Notes l. The account5 have been prepared on a receipts and payments basis 2. Copies of the accounts and the books of Kilmonivaig Parish Church may be inspected by arrangement with the Treasurer or Session Clerk.