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
Ac￿￿nt
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

Kilmon￿talg Parish Church
5C014745
51atement 0lBall￿e%
at ihe 31st Oec¢mber 2014
Unre5trkted
Funds
RestrKled
ReSt￿e
Fu￿J$
R¢5tricte
FuThJs
Youth & EdI￿tION
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
cbrrfeéf0￿arf 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 MiniStr￿S and Mission Alkncar￿n
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.