Scottish Charity No.SC014926
Dornoch Free Church of Scotland
Trustees, Report
Year Ended 31 December 2024
Page l of 12

Dornoch Free Church of Scotland
Chureh Information
Trustees
A list of a¢tive Trustces durin8 2024 is provided in the Ttwstees, R¢port on Pag¢ 3.
Addrcss
Bankers
Bank of S¢otland
Tower Street
Tain
R05s-shire
IV19 IDY
Independent Examiner
Voluiitary Groups Sutherland
Alba
Main Street
Golspie
Sutherland
KWIO 6TG
Page 2 of 12

Dornoch Free Church of Scotland
Report of the Trustees
The Trustees are pleased to pr¢s¢nt their report together with the financial statements of the church for the
year ended 3 l D¢cemb¢r 2024.
Stfitus of Ch*rfty Governing Document
Dorno¢h Free Church of Scotland is unincorpornted and gov¢rned by its Constitution. The ohur¢h is a
registered S¢ottish Charity (SC014926).
Aims and AtTiliv4tion
Dorno¢h Free Church of Scotland is a congregation of the Free chU￿h of Scotland workiThg towards the
common aims s¢t out below. It is a Presbyterian church adhering in its worship And doctrine to the
position of the Chur¢h of Scotland at the Reformation. The Free Church of Scotland has an explanatory
document which explains the origins of the Church and which gives the historical background to the
Church ¢ovning into being in 1843 and lists documents in which is embodied the constitution of the
Church. Th¢ document IS Available on requ¢st from the Fre¢ chU￿h of Scotland, 15 North Bank St., The
moun￿ Edknburgh, EHI 2LS.
The Free Church of Scotland currently has over 100 congregations in Scotland, as well as one in London
and four in North Americ4 and sister Chur¢hes founded by mission work in Indi& Peru and South Africa.
The Church also has a seminary in Edinburgh for the training of m&nisters and other Christian workers
and sustains an extensive missionary Pro￿amme relative to the size of the ¢hurch. The principal activity
of th¢ Church is th¢ ¢onduct of public worship and associated matters in th¢ context of local
congr¢gations.
Dating from 1843 but with its roots in the Reforrnation. th¢ Free Church of Scotland owes its distinctive
titl¢ to its historical struggle to r¢main 'frce' from stste intsrference in its internal affairs. It has Close and
a¢tiv¢ r¢latioThs with many other Refornied churches of Jesus Christ throughout the world and stands
rirnily in the tradition which accepts the Bible ill its entirety as th¢ Word of God and, th¢refore, d¢riv¢s its
forn)s of twhin& worship, ministy and government from it. The main emphasis of our worship is the
prea¢hin8 of the gospel - the good news of a free and sovereign salvation through Jesus Christ alone.
The Congregation is authorised by the Church to have a minister paid from central funds of the Church.
The Church buildings and the Minister's manse are the propety of the congr¢gation.
Trustees and Office Bearers
The congregation is govern¢d and adminiSt¢￿d by elethed O￿lce bearers (all volunte¢TS) and its miftister.
The Kirk S¢ssiorE, being th¢ minister and elected eldet3. has responsibility for spiritual oversight, while
the Deacons, Court, composed of Kirk S¢s5ion memb¢rs plus ¢I￿ted deacons, ov¢rsees financittl and
property matters.
Under Charity Law, th¢ Deacons. Court are deem¢d to be th¢ trustees of th¢
congr¢gation as those with responsibility for day to day management and control. This is distinct from
th¢ role of property (Con￿gatIOnal) trustecs who ar¢ responsible only for holding property in tn￿t.
Th¢ m¢mbers of th¢ D¢a¢ons' Court {th¢ Trustees) who s¢rved during th¢ year wer¢ ￿ follows'.-
Page 3 of 12

Dornoch Free Church of Scotland
Report of the Trustees
Appointment ofcharity Trustees
The Kirk S¢ssion ex¢rcises its discretion in detcrmillillg the most appropriate method of electing n¢w
Trust¢¢s (Eld¢rs and D¢a¢ons). Any election process must involve the communicant membership of the
¢on8re8ation. There is no fixed term for Trustseship. Prior to th¢ir appoiThtment, new Trustees would
have served the Church for some time in various roles and would b¢ familiar with the Church's values, its
aims and objectives as well as its day-to-day operations. As part of their induction programme, new
Trustees are required to understand their statutory r¢sponsibiliti¢s as w¢ll a5 the responsibilities of their
offi¢¢ within th¢ congregation as ¢ld¢r or d¢a¢on.
Aehlevements and Performance
2024 saw the Chur¢h ¢omplete the renovation of the church building after a 16 year programm¢ of works.
A Dedication Service was held in June and was well attended. We now have a new first floor Worship
Room accessed by a lift and stairs and a ground floor Community Room as well as a Café area all with
toilets, kitchen and storage space.
Sunday morning services are live streamed and can be viewed online at any time. Activities are provided
for all ages within our community, e.g. Little Lamb5, Living Room. Youth Club, Services in a local
Retirement Home and an annual Holiday Bible Club which attracted more than 50 primary aged children
for & week in the summer.
The congregation continued its comtnitsnent to support the Fr¢¢ Church of Scotland at national level.
spiritually. financially and practically with an Elder serving on the Board of Trustees and associated
ommitt¢¢5. Th¢ Minister serves on the nation￿ Communications Committ¢¢. ￿ally? thc Minister is a
member of the Northern Presbytery Strategy Committee. an Elder has served on the Presbytery and
another Elder has s¢rv¢d as Ass¢ssor Eld¢r for another congregation.
LOCLI Community Groups and individual users continue to use the Community Room on a r¢8ular basis,
including a weekly Falls Prevention Group> Dementia ￿ffee mornings. Kids Parti¢s etr.
Financial review
In relation to ¢ongr¢gational funding:
An 80/• reduction in donations from church memb¢rs and adherents via standin8 ord¢rs. weekly
offerings and Gift Aid donations. (2024 - £56,027,. 2023 - £61,115). This was largely due to the
cost of living crisis imp￿ting donations.
£10,441 was received as Gift Aid in¢ome from HMRC for genernl and Holiday Bible Club
donations (2023 - £10,630). The majority of tsx pay¢rs within the church that donate r¢gularly
tn¢Tnbers of th¢ Gift Aid seheme.
Restricted Income of £66,665 allowed us to ¢omplet¢ the Church Building Renovations and mak¢
scheduled loan repayments of £12.000.
The congregation was abl¢ to ￿MIt £41.053 to ¢¢ntral ¢hurch funds (2023 - £41,387) and fully
m¢t our commitment of the full costs of Ministry and the Administrationllraining Levy and part
of the Mission Levy.
Prlnelpulsourees offuxdlng
The congregation receives it funding by way of standing orders, weekly offerings and Gift Aid donations.
Resulislor rfheyear
The fillancial statements for the year set out in this document. The Ststement of R￿elpt5 and
Payments reflects a ttet decrease of £l6,818 b¢for¢ the revaluation of fixed assets and investments,
ompar¢d with a n¢t incrwe of £17,607 in 2023. This is largely due to the cost of completing the
building renovation works at the church. In relation to the ¢hurch building renovations in 2024. £77.954
was spent and £66,665 was received.
Pa9e4 of 12

Domoch Free Church of Scotland
Report of the Trustees
Reserves
It is the policy of the congregation to maintsin a reasonable level of unrestricted funds, i.e. funds not
committed or invested in fixed assets. This allows sufficient funds to enable th¢ ongoing work of the
church to be maintained. The balance of unrestricted Bank Current Account Cash Ass¢ts at 31
D¢cemb¢r 2024 amounted to £1,751 (2023 - £1,836).
Total r¢s¢rv¢s. including th¢ net book value of fixed assets and balances on restricted funds less loans
outstanding amounted to £344,750 {2023 - £308,047).
Grallt Making Policy
From tim¢ to tim¢ th¢ congregation makes grants and donations from its gift incom¢ to individual$ and
org8nisations whose aims are compatible with the congregation's objectives. During 2024 donations
were made to India Village Ministries.
Statement on Risk
The Trustees assess the major risks to which the congregation is ¢xposed on an ongoing b&sis and hav¢
established prwedures to mitigats those that are identified as a result of these reviews.
On behalf of the Trustee8
Trustee/Congregaiional I￿£￿￿rer
Dated: 21 January 2025
Page 5 of12

Independent Examiner's Report to the Trustees of Dornoch Free Church
I report on the financial statements of the charity for the year ended 31 December 2024,
which are set out on pages 7 to 12.
Respective responsibilities of Trustees and Examiner
The Charity's trustees are responsible for the preparation of the accounts in acGordance with the
terms of th& Charities and Trustee Investment (Scotland) Act 2005 {"the 2005 Act.) and the
Charities Accounts (Scotlandl Regulations 2006 las amended) Iyhe 2006 Regulations"). The
charity's trustees consider that the audit requirement of Regulation 10(11(d) of the 2006
Regulations does not apply. It 18 my responsibility lo examine the accounts as required under
Section (44)(1){c) of the 2005 Act and to stat8 whether particular matters have come to my
attenlion.
Basis of Indepondont Examinorfs Statement
My examination is carried out in accordance with Regulation 11 of the 2006 Regulatlons. 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 8xpr8ss an audit opinion on the view given by
the accounts.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attentlon..
1 which gives me reasonable cause to believe that. in any material respect, the requirements:
to keep accounting records in accordance wtth section 44(1)la) of the 2005 Aot and
Regulation 4 of the 2006 Regulations, and
to prepare accounts which accord with the accounting records and comply with Regulation
9 of the 2006 Regulations have not been met, or
2 to which, in my opinion, attention should be drawn in orderto enable a proper
understanding of the accounts to be reached.
Signed..
Date..
1015
Page6of 12

DORNOCH FREE CHURCH OF SCOTLAND
Statement of Recelpts and Payments - For the Year Ended 31 December 2024
Congregational
& Fabri
Fabric &
Build
Receipts
Not8 UnrestrirJDesign Restricted
Total
Total
Funds
Funds
2024
2023
Voluntary R8ceipt8
Donations & Gift Aid
71,149
19,990
91,139 129,262
GrantslLegacy
250
40,000
40,250
36,000
Fund Raising
4,643
4,643
Bank InteresUDividends
205
129
334
322
Receipts from Charitable
Activities
4,336
6,546
10,882
37,907
Loans
86,688
80,583
66.665 147,248 290,179
Payments
Cost of Fund Raising
Cost of Charitable Activltles
10
85,841
77,954 163,795 272,572
Grants & Donations
271
271
Govemancé Costs
Total Payments
86,112
77.9S4 164.066 272,572
SurplusllDefi¢it) for the year
(5,529)
(11,289) (16,818)
17,607
Transfers between funds
(11,289)
11,289
Surplusl(Deficit) for the year
{16,818)
0 116.818)
17,607
Page7 of 12

DORNOCH FREE CHURCH OF SCOTLAND
Statement of Balances - As at 31 December 2024
UnrestrlDesig Restrl¢ted
Total
Total
Funds Reconciliatlon
Funds
Funds
2024
2023
Cash at Bank & In Hand - 0110112024
2,570
28,556
31,126
13,519
Surplusl(Deficit) for year
{5,529) (11,289) (16,818
17,610
Intra Fund Transfers"
10.000 (10,000)
Cash at Bank & In Hand- 3111212024 12
7,041
7,267
14,308
31,126
'28 Jun £4,000 from R8Stric to Unrestr
5 Dec £6,000 from Restric to Unrestr
other Assets (Unregtrlctod Fund)
Manse Building
Investments h8ld by Free Church of
Scotland
425,000 400,000
8.438
7,435
Benevolent Loan
1,300
433,438 408,735
Liabilities
Loans(Chur¢h Building & Manse
Renovatlons )
Total Net Assets
88,688 100,688
344,750 308.047
JI Loans
1Jan24
Drawdown
Re
31 Dec 24
Loan 1 Church
Loan 2 Church
Loan 3 Manse
Total
100,688
All loans are interesl free with flexible repayment slruGtures
68,000
26,169
12,000
26,169
6,519
88.688
The Notes on pages 9 -12 form an integral part of these accourrts.
Approved by the trustees and signed on their behalf by'.-
Congregational
r6asur8rffrustee
21 January 2025
Page 8 of12

DORNOCH FREE CHURCH OF SCOTLAND
Notes to the A¢Gounts
For the year ended 31. December 2024
Basis of Accounting
These accounts have been prepared on the Receipts & Payments basis in accordan￿ with the
Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland)
Regulations 2006 las amended).
V.A.T.
The Congregation Is not registered for V.A.T. and expenditure includes V.A.T. where applicable.
Tax Refunds
Tax Refunds shown in the Income and Expenditure A¢¢ount are the tax refunds adually
received from HMRC in respect of Gift Aid Donations and (qualifying) VAT incurred through the
Church Building Renovation project reclaimed from the Listed Places of Worship scheme.
Nature and purpose of funds
For the purpose of the Receipts and Payments account as shown on page 7, funds are defined
as follows:
Unrestrlcted funds a￿ those that may be used at the discretion of the trustees in furtherance of
th8 objects of the charity.
Deslgnated funds are unrestricted funds set aside for a specific essential or future purpose.
Re$trl¢tsd funds are those which have been received for the objects of the charity and
specified for a restricted purpose within these objects by the donor.
Flxed Assets.'.The congregation owns the church building and Hall at Church Street, Dorno¢h
and the manse at Rowan Crescent, Dornoch.
The manse was informally valued by Court members at 31" De￿mber 2024, on the basis of
sales of similar property, at £425,000 and is shown at this amount in the Balan￿ Sheet. The
Church and Hall have not been valued in view of the limited market available and are not
included in the Balance Sheet.
The manse is insured for £1,000,000, the Church for £4,308,950 and the Church contents for
£86,095.
3. Related Party Transactions
No remuneration was paid to the trustees or to any connected persons durlng the year.
Pa9¢ 9 of 12

4. Analysis of Donations
Congregatlonal
& Fabric Fund
30,608
7,067
18,352
10,441,
Bulld
Fund
2024
30,608
7,067
18,352
18,018
12,413
2023
38,170
5,040
16,829
23,396
41,252
1,076
1.017
482
Offerings - Standing Order
Offerings - Envelop8
Offerings- Plate & Other
Tax Refunds - Gift Aid
Donations - Building Renovats
Donations Paypal
Donations- Holiday Bible Club
Miscellaneous
Donations - Study Books
Donations- Ex Denom
Donations- Little Lambs
Totals
7,577
12,413
3,297
501
432
281
170
71,149
3,297
501
432
281
170
91.139
129,262
19,990
S. GrantslLegacy
Congrogational
& Fabric Fund
Bulld
Fund
30,000
5,000
5,000
2024
30,000
5,000
5,000
250
2023
Legacy- MaGkintosh
Baird Trust
Ferguson Bequest Fund
Co-op (Holiday Bible Club)
Fyrish Foundation
Benefact Trust
Totals
250
30,000
6,000
36,000
260
40,000
40,250
6. Fundraislng Activltle8
Congregational
& Fabr1¢ Fund
4,643
4,643
Bulld
Fund
2024
4.643
4,643
2023
Holiday Blble Club
Totals
7. Bank InteresUDlvldonds
Congrogatlonal
& Fabric Fund
Build
Fund
129
2024
129
205
334
2023
131
191
322
Bank Interest
Dividends
Totals
205
206
129
8. Recelpts from Charitable Activltles
Congregational
& Fabric Fund
Bulld
Fund
6,546
2024
6,546
2,401
1.400
535
10,882
2023
36,554
1,073
Tax refunds - VAT
Letting Income
Benevolent Loan repaid
Flower Fund
Totals
2,401
1,400
535
4,336
280
37.907
6,546
Qift Aido1%041 a￿]butabl¢ wHolidNy Bibl¢ Club
Pgge 10 of 12

9. Loans - drawdown
Congregatlonal
& Fabrlc Fund
Bulld
Fund
2024
2023
54.000
26,169
6,519
86,688
Loan 1 (Church)
Loan 2 (Church)
Loan 3 (Manse)
Totals
10. Cost of Charltable Actlvlty
Congregatlonal
& Fabric Fund
41,053
12,000
4.836
4.025
3,719
3,599
2,669
2,219
1,993
1,268
1,191
983
740
496
420
398
376
340
336
325
310
264
250
129
117
45
Bulld
Fund
2024
41,053
12,000
4,836
4,025
3,719
3.599
2,669
2,219
1,993
1,268
1,191
983
740
496
420
398
376
340
338
325
310
264
250
129
117
45
2023
41,387
6,000
3,914
1,972
2,110
2,103
2,470
2,176
4,885
1,220
1,320
885
479
Denominational Commitment
Building Loan Repayments
Church Heat & Light
Holiday Bible Club
Manse Heat & Light
Manse Council Tax
Insurance- Church & Manse
Cleaning
A Maclnnes expenses
Sundry Payments
Church BroadbandlLift
Northern Presbyiery Dues
Pulpit Supply
Manse Phone & Intemet
Accounts Audit Fees
Flower Fund
study BookslBibles
Leaving Gifts
Lift SeNi¢ing
Kitchen Supplies
Sunday School
CCLIIEasy Worship Li￿n￿$
Praise Band
Church Magazines
Church Vvebsite
Outreach
stationerylPrinting
Benevolent Loan
Repairs.. Church
Manse
129
514
253
187
96
233
337
107
1,300
184,428
13,861
272,572
1.370
364
85.841
77,954*
79,324
384
163,793
Totals
77,954
Pa9e11 tsf12

*10a chU￿h Renovations
Joinery
Audio WisuaVBroadband
Flooring
Miscellaneous l Finishes
Plumbing
Electrical
Professional Fees
Roofing
Steel
Building works
PlasterlPainting
Total
31,923
22,153
12,466
4,461
2,923
2,440
1,044
544
71,764
1,760
1,488
9,659
28,312
3,000
47,715
11,318
8,934
183,948
77,954
11. Grants & Donatlons
Congregatlonal
& Fabric Fund
Build
Fund
2024
2023
Ex. Denomination donations:_
India Village Ministries
Totals
271
271
271
271
12. Bank Account Closing Balancos at 31112124
Unrestricted Funds
Domoch Free Church General ArKount
Fabric Fund Account
Total
1,750
1,751
Desi
nated Funds
Domoch Free Church General Account
Holld8y Bible Club
Total
Total UnrestrictedlDesignated Funds
5.290
5.290
5,290
7,041
Restricted Funds
Reserve Account
Total Funds
14,308
End of R8POrt
Pagè 12 of12