,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 fin￿LIa1 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" ￿'011a￿d is cslahlishcd hy C(TrnslitulÈ()n. li is a r￿lI￿lLfL%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￿￿)n￿LhlC 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
F￿ratI￿n￿.
As part of their induction pr(Igrdmme. new ITU8ILYs ark rcquir*xt t() undL'Tsldnd ihLif Bldlulnry
responsibiliti¢s as well ￿ the rcspon5ibilities of iheir office *'iihiD ihc congr￿gallon 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 fInd￿lalIy.
.1 IIL cnngrLb&ilii)11 Ll)nl1ii￿cd tinancially lo suptx)rt ('hti51ian Missi(bn% iind oiher C'harl￿bI¢ organÈ5ations_'I hroughoul
71124, &8 WLII iiiiiduciinb puhlii ￿'0￿hIp 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 P￿trtIcIpatIOn 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 2￿5 ("th¥ 2￿5 ALt") Jiid tliL Cliarilie5 Ac￿lInl*
(%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 2￿6 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 pre￿￿ted
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 Prts￿r undersianding of thc
C￿LITI{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 un￿st[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.