,8L()Ili.Ih l.'hai'ily N(). ,FC' (114H14 Glenurquhart and Fort Augustus Free Church ot. Scotland Trustees, Report and fiT]tincial StalcmLnls I'or the YLar I,'nded 31 December 2024
Glenurquhart and Fort Augustus I,-ree Church of Scotland C'i)ntcnts of the Trin#ncial %tatcmenls /i)i- Iheyc'ur i'ndi.d JI l)L'L'emhcpr 21J24 Pag QhurLh Inlumiation RLp(Trrt ()fihL-I rustees Rcp()rt (TrfihL IndLpendLnt l..xaminLr Rl¢1ptS and I'aymeni% ALL(Trunl N(Trt¢.% l() IhL I. inancitil %ialLmicnts
CilLnurquhart and Porl Augiuslus I,ree Church of Scotland C"hurch Informaliutt A li%L (>1. 41LliwL-I rustees durinbj 2024 is proN'idLxl in ih¢ .1 tuslcts. Rcwrt on Iba&iL I. 14.liik ()I' Scotland %iali(Iii R()ad '(>rt Aiigiu%lus 11113? 4A/ NliirLliiwn l.aw Ardr(1%8-Icrracc IVA_SN
Glenurquhart and Fort AugNuslu% FrL'L ChurLh of SLoiland Rep()rt thl. I ru¥tel,% I IIL I rLl4tLLS arL' plL.2%Ld li) present iheir rewrt Ic)gvrihcr with Ihe finLIa1 statemLiIts ufthc LliurLb fL)r ihL year cndcd I I IIL'LLinhL"r 2024. 4•l#lu% ¢)rc'h#riti and (¥overnin% lkncumenl GILniirquhdrl diid l.i)rt AuL?u%lu4 l.rLi ('liuril) ul" '011ad is cslahlishcd hy C(TrnslitulÈ()n. li is a rlIlLfL%I Scotlish C'.harity IN(). %(' 1114X 1.1). ,liJn5 AITiliallUII 'l-lie l.'rL'e Chiirch (If Scoiland LurrLnilv h&s around l (M) Longrebyaiions in SLOtldnd. WLII ds Longir¢giidti(?n% elscwhcrc in ihL wnrld. and tst%¢Lr I'huTch¢% l()undLd bN' mission M'ork in India. l)L'ru and S1)uih A IriLa. 'I'hL ('IiurLh dl411 ha_% d lull timl dLgtrLC ¢i)IILgVL 111 thc hL"art Df l.Ainhureh lfir Ihc Irainiiig nf Min1¢¢r dnd otliLr C"hristian workcrs arid suslains an cxl¢nsive Mi55ionary progrdmme relativL to Ihc si/.¢ of the Lhurch. l)atlllk Irc)ni I X43 hul 'Ith ils rYx)l% in ihL RLf()rniation. it owes its dislinclive tiilL li) il.% hi%li)ricci1 Slrijyglc to rcmain 'lrcc' Irnwn IL Inlcrlircllcc in Tts inl¢rndl dffdiTh. It has Llose and aLlivc rclalions H'idi niaiiy nthLr RLliimiLd LhiirLhL% ill. jL.%s I'.hri41 ihr(?Ub,h(iul thL .r1d dnd sldiids lirnily in thL Iraclilii)n whiLh ILLepls the IlihlL in ils ¥DlirLI)' thL Il'i)r(l i)I' ( i()d diid, IliL"fLfi)rL, dLri%'L4 ils foniis Lbf tLaLliiiiy, Wi)r%liip, mini%lry Lind gii)i'ernniLllt Irt)m il. 'I'he i?Idin cmph41S15 (Trf (Trur OrshIp i% the preaLhinLP of ihL Liospcl - Ihc biyod IiLws i)I'a IrLL diid s1)VLfLigpii salvalioii ilir(Trugh Jcsus C'hTi%I alone. ( ilcnurquh¢1rt and I'i)N Aug¥u%tus l.r¢c ('hurch of %cotland is a congregation ol. Ihc natiunal I'rLL L'hiirLh (Trl. %L()Ildnil ISL()Ili%h ('hcirily N'i). %(' 1112V?$1 wiJrkin¥ Ii)W'drd% tIIL CI)TTiillL)n diiii% ()ul ahi)N't. i()ngTfLgldtic)n is witliiii thL I'rL'SbylLfV l)r liivLniLSS. L(KlidlK'r di)d Russ diid is auiliorisLd by IhL C'hurili IL) havc a Tninislcr P%iid Iri)m IhL Lcniral lunds- ol lh¢ L'hurLh. 'I'hL LhurLli buildinhJ% dl CilLfbLiryu]Idrt aTid l.'i)rl rluy?ustus and thL Nqinister's man%c arc ihc pr()perty nf ihe congrcg1# tion and are held in irust by locally elLYied COn¥Trcgalional iTU51¢¢s under th¢ (.'hurLh % M()Ik.l-I rust I)LLd. Tru%tee¥ #nd C)(fici. Bearvrs 'I'hL LonyJrL'ycilion is ki{)VLFfiLd and ddniini%lLr¢d hv LILLied oifiLe t.erS (all N'olunleers} :Ind it inislLr. 'I'hc Kirk SL%sion. hL'ing thc Ttiinistcr and c1ccli cldcrs. has reswnsihilil). for spiriiual OVLrsighi. MthilL ihc l)LdLL)11s ( i)Iirt. Ll)iiip(>%Ld (Il" Kirk %LSS1011 fiiLn)hL"rs plu4 clLYtid dcac()n5, ON'CT%LL% IITIUllLldl and {)pLrtY IY1dllLrs. lj IidLr L'lidrity l.dW. IIIL I)L&iTrti% C i)Iirt 1% dcLnied iij ht ihc In&slcc% nf ihc ci)nhTfL&Vdli(In 1.% ih()%e with rcsw)nsibility lor da%. lo day managcmcnl and control. 'lthis is disiinci from the role of cong?rL'iJtiLbnal tnistccs whn arc rC)nLhlC 47nly Inr hnlding pri)peny in tnLS1. 'l-hL m¥JnbL TS ol-IhL tk'aLwn%' Cuun IihL"'I inSiL*S) M,ho ser%'¢xl during the ycdr wLrL as follows'.-
GILnurquh(lrt and Fc)rt Augu%ius FreL' C.'hurch of Scoiland RL'purt i)f thL Tru¥tLY Appointment of Charity Trustce I he K Irk %cssi1)11 L.xercise% il.s digcreiiiin in ddcrmining ihc mosi approprial¢ metlKKI of Llc£linE Itcw'l TU%ICLS11.-Iders and l)LdL(In%l. Any elecli(In pr(ILL¥4 TllU51 ini'i)li'L IhL ic)mniuriiLdnt rii¢mkrship of ihL LI)IliTrrLgyalii>n. 'I'IK'rL IS lixed lem f()T'l ru%lLYship. I'ni)r l() their ap)intm¢n1. ncw "frn%lci% w'()uld ha%'c 4CTrLMI ihc ('hurLh flir IimL In vari(ius rt>lc4 and would tK. lltmiliar wilh IhL' (-hurLh's NaluL%. il% aims and ()bJi'LII%'cs d% WLII ds Its d4y-l(Hlav FratIn. As part of their induction pr(Igrdmme. new ITU8ILYs ark rcquirxt t() undL'Tsldnd ihLif Bldlulnry responsibiliti¢s as well the rcspon5ibilities of iheir office 'iihiD ihc congrgallon as cld¢f or dcacon. Af ti)"ilie% and plchitfvemenls l)urin8 thc ycar. Ihc congreytioll Tncl TegulaTly lor publiL worship and carried out i'ariiMLS acrivaties in purwit of the aho%'L Sialcd dim.%. IThL ci>ngrLgTration conttllucd iLs cvThrniimeni in %upw)n the naijonal l.ree C.-hurch of scniknd both piriiudlly and fIndlalIy. .1 IIL cnngrLb&ilii)11 Ll)nl1iicd tinancially lo suptx)rt ('hti51ian Missi(bn% iind oiher C'harlbI¢ organÈ5ations_'I hroughoul 71124, &8 WLII iiiiiduciinb puhlii '0hIp and prLdLhing and iLaching. Ihc minisicr proi'idcd pasi(Trrdl suppqrt for thc ci)ngrcgalioii, visitlTig ihc fick al and in h)vItal or re5ideniial lm¢S. In relaiian to congreg2tiTrn*l fundiTrg'. IMrink> ihc ycar donations of f( wcre doTrated by ihc Congrcgalii and fOrWarylL 10 FI]b$w(KI C.'are's l.ood ljank TX)n¥ti()n4 WLfL rnadL in Sup[ of VdrilXLS Lharilivi and i)r¥anisaiions'. Ilighland Ilospice. Wl.Nl Ind I nve In¥Ln$5 (SirLYt PdsliirNI. lthc ycarly financial stalcmcnt for the vear 202.1 is anachwj. Re.sulNftsr ihej'eor 'I'hc l)cacciiis ('ourl ii'CTC cneouragcd b%. the conlinuing receipt of%igtnificant le%'els of iniomc and ihc PtrtIcIpatIOn in thc (lift ilid %chernc. l.here gTrtKJ level ol¢()mmiti¢d attendances ai ihc public worship, onlinL' in rson. "I hc Trustccs are salisficd whth the level of re5Lfvc5 rcidined by ihL chan"iy. ()n bthdlf sif lh¢ I ru%ttt'% Dalc". 17/091 2025
(ilciiurquhart and I'ort Augustus Frcc C'hiirch ()r %L()Iland eptsrt of the Indepcndent b'x8miner to ihe Tru¥(teslor iheyear ended 311)ecember 2f124 I repi)rt on tIiL finallLial statemeiil% of thc church for the ye2r cndcd 31 t)cccmkr 2024 which arc 5bt out oil pakTL 6-¥. Ri%peL.tivc respon5ibiliti¢¥ of'i rustl'es and EAaminer The charity's trusteeg are respo1]b]L for ihv prLPtifdtioii (If ilie accounts iii accordance wilh th¢ Icmis of thc ('hdriiieS and 'fn]stcc Inveslmenl {8coiland) ALI 25 ("th¥ 25 ALt") Jiid tliL Cliarilie5 AclInl (%cntlarid} KeEulation5 20061&s art]LndLd) I'lhc 2(KJ6 Rcgulalion8"}. 'I"he charity's Irus1¢¢5 Lunsidty tliilt IhL (U(lil rLquircnicnl of Kc¥ulation I ()( l ) (d) of the 2006 Kegulalions doc5 nol apply. li is niy resFX)rhslbililv t(Tr exainine thc accounts as re4uirL.d under sellion 44(1) (c) ol. Ilie 2005 A¢1 and lo.state w.hcther parfJGular ItILr5 huYL conie to my attcnlinn. Basi% nf Independent F.xaminer'% StxtLment My examinatinn carried out in accordancc with Regulation I l of the 26 Regulatinn.8. An examination inLlud¥s dt wviLw of ille accounlinB fLYord_s k¢pf hy ihe chariiy and a c(Jmparison ()I'ihc aLcuunls preted with th(Ise records. Jt alw inLludes Lunsideration of any unusual item8 or disclosurc5 IT) ihe acLouiits, aiid 5ecks cxplanaiions fr(Jm thc trU.IcCs concerning any such dIlers. "lthe procedures undertaken Ik) not providc all the cvidence that would b¢ rcquircd an audit and, rongequently, I do not exprc55 Judii pinioii on ihe vicw given by thL' aL¢ounts. Indeprndent I',xaminer'$ Statcment In Ihc course of my ox8rninaliorL. no matter has como io my attenlion.-_ whiLh biives mc rLdsuiidlTrlL LHU%L li) I.71L.VL Ilial. ii) an! material re5P-Ll, IIIL fL4iiiT¢iiicnts'.- tu kLCP aLCOUnting rccords iii accordance w'ith Section 44(1 l(al of thL 2005 A¢1 alid Regulation 4 of the 2006 Rcgulatlulls. dnd to prepare accounts whiLh aLL()Td w ilh tlie a¢counlins records. Èind Loniply with Regulation 9 Df Ihc 200() RegulatiOTLS have noi been MLI, Of 2 10 which, in niy opinion, attcnlion should bc draw In order to enable a Prtsr undersianding of thc CLITI{4 l() 4- .-c.-.cheA. Name Qualifi¢alii>T l)tttv
Accounts Gleniirquhart & Fort Augustus Free Church of Scotland Income and Ex enditure Account for the ear to 31 December 2024 2024 2023 Income Door collections Free will offering envelopes Direct gifts Tax recovery Publications Coffee morniiigls) Special collections Electricity rebate Miscellaneous Bank Interest 18827.98 24466.66 0.00 11830.00 7275.70 33.00 1025.00 655.10 401.00 199.50 2312.14 10850.00 8029.05 0.00 820.00 510 00 0.00 000 2418.35 Total incoming resources 41455.38 48198.10 enditure Heal and Light Payments lo Head Office MinisleTS Expenses Sunday school expenses Church expenses Manse maintenance Council lax 4612.31 38244.00 2653.39 0.00 1400.40 0.00 1975.16 7685 61 36250.00 2648.20 0.00 0.00 oool 2489.08 r 11 Insurance Publications Missions and Charities Hall rent Presbytery dues Pulpit supply Inlernel Miscellaneous 2320.51 158.84 1225.10 0.00 1001.00 829.00 353.16 195.49 2446.93 154.46 1705.00 29.75 901.00 695.60 322 87 274.61 Total oulgoing resources 54968.36 55603.11 Excess of incoming resources over outgoing resources -13512.98 -7405.01
Accounts Glenurquhart & Fort Augustus Free Church of Scotland 2024 2023 Balance Sheet at 31 December 2024 Bank balances and invesltnents Current account Savings Deposit account Cash held 26260.48 59730.49 22191.81 77312.14 85990.97 99503.95 Bank balances as al 1st January 99503.95 106908.96, Add incorne Deduct outgoing 41455.38 48198.10 -54968.36 -55603.11 Surplus l-Deficil -13512.98 -7405_01 Closing balance 85990.97 99503.95
Cilcnurqiihart and I,'ort Augu.stus l-rcc C.hiirch ol" Scotland ote* t(1 ihi. Tr'inaniial Sl#lLmenlsfor iheyear emJ¥d JI Dvcvmber 2024 l. A¢countin2 Policic% Acciiiinlin&J Convenlivft 'I'hc financial statcmcnts have bcen prepared under the historical cost ¢onvcntiDn, and in accordanc¢ with tlic Chariti¢.% Accounts {Scotland) Regulations 2006. Inuneiul.slulemenlY 'I'he financial slatcmcnt.s hav¢ bccn prepared on a receipls and payments basis. Investmen1$ As (he accounts arc prcpared on a receipts and paymenls basis the invcslmcnts arc included a( cost. Market Value of (he invcslmcnls is disclos¢d within the noles to the dccounts. Fixtil A$sels A stEolcment af the as.seLE held is Shown itl the noles to the accoiinls. No deprcciation has b¢en 8ppllcd a5 deprecialioii is a rhon-ca.sh it¢m and therefore should not be inclLidcd in tlic reccipLs and paymcnts aceount. Receipt8 snd Payment% Account l.or the purpose of the Receipts al Paymenls account as allached. funds are defined ls follows.. Ilnrcslricted funds comprise grants and other incom¢ Teceived for the objecis of the church without further speLifiLd piirpose and arc availablc as goncral nds. De4iEDAted funds represent unst[leted funds which have been earniarked by thc Irustees for part5cular purpos&s. RL%tri¢led lunds comprise income which has b¢en received for ihe objects of the church and specifi¢d for a restricled putpose within these objects by th¢ donor.