2024-12-31-accounts

West Ross Church of Scotland Year to 31 December 2024 Receipts and Payments Accounts Congregation No: 422309 Charity No: SCOI 5448

Reference and AdministrAtive Inforniydtion Charity Name West Ross Church of Scotland Charit). Regi5trAtion Number SC015448 Congregation Reference Number 42?3119 Contact Address Kirk Session Members Congregational Board Members Principal Office Bearers Minister Session Clerk Clerk io the Boord Church Treasurer VacariL Bankers Bank of Scotland Gairlwh

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Wut Ross Cbur¢b of SeotlADd Trustees. ADDual Report Year ended 31st December 2024 Struclure, Governattee and M*nagemen¢ Governing Doeument The Church is administered in accordance ￿"ith the ternis of the Model Deed of Constitution Reeruitmen¢ gnd AppointmeDt of Trustees Members of the Kirk Session and the Congregational Board are the chariti" Inistees. The Ki Session members are the elders of ihe church and are chosen from those members of ihe chu who arc considered io ha%'e ihe appropriate gifts and skills. The minister. who is a member of the Kirk Session. 15 elected b). the congregation and indu¢ted b). Presb%ler)'. The Congregaiional Board is app)inted from K"iihin the congregalio and members of the congregation are inviied to nominate indil'iduals who are belie%'ed to have the skills and commitment to contribute to the m8nagement affairs of ihe Church. io become memb¢rs of the Board. Board Members art then appointed at ihe Stated Annual Meeting and serve for a period of three years after which theN' rnU￿ seek re' parish of Scotland through a te￿IlOrial ministry. It COvopKraies w'ith oiher Churches in various ecumenical bodies in Scotland ond beyond. Public Worship is norniall). held in Gairloch every. Sunday at 10'.31)8rn. 8nd on the 2nd and Sunday of each month at Badeaul at 10.30arn. and at Aultbea at 5pm. Each Wednesday "Communit). Bible Siudy" meeiings take place. in Gairloch Hall on the fi Wednesday of th¢ montlL and online on other weeks. shared w'ith Gairloch. Kinlochewe an To￿ldOn Free Church. '"Pins n Needles" for crafteTS. meet regularly mid￿.￿k. Shared Sun moming services are held on the 5th Sunday of a month. and midweek Mission Medings also held on an occasional b&sis when speakers visit. Regular Sunday services at Isle VieTrh' care home are shared with other congreg81ions. Acknlevementy Perfom•fjee During 2024 Sunday services continued in the church buildings. Morning ser¥ices were als broadcast on FacetK>ok and YouTube for those Un￿ illin8 or unable io join in person. A Dai Podcast following the ScriNure Union Wordlive Bible readings has been shared each morning Mondav to Saturda% in partnership with the Free Church. Contact w'ith Members and Adherents for Pastoral Care has been maintained ihrough ielephone calls and visits. Th congre8&tion also rnn a "Healing Hurting Heans" course. a Ktekl). meeling of ihe Projeci Linus group. and the annual packing and distribution of ihe Christmas community foc hampers. ge3

West Ross Church of Scotlydnd Trugte¢s' Annual Report Year ended 31st December 2024 (continued) During the year the Kirk Session has spenl considerable time discussing the implication5 of the new Presb)ttcry Plan for ministry in the area. FIDAn¢l*l Revlew Total income incrcascd from £6&8L to £91705 ofwthicj) Q&4(Ml (wne fr(Yn aslwrof F￿1 Regular donatioTrns. WFO, Gift Aid ￿fOre recovery. And Op¢ Plate wnsHulwih£48,?5i for ?0?4. Expendilur¢ w&8 domm from £68.35? to £60.204 mosilv a￿OUnted for b), fi reduction in fabric maintenance expenditure. Resetves Polic). li is the Trusttts, rK)licy to hold reserves of appro%imatel)' 9,,12 month5, exrRnditure excluding designated funds. Ai the ￿'Car end lh¢ Church held unreslricred cash funds of £1 ?5.709 (•023 £94.897) of which £1 4.576 is Designated f()r Fabric and £503 for the Benei'oleni Fund. There arc £3.?87 of Re5triL(ed Fuiids in ihe Pr&)'cr Fell(l￿shiP Fund for distribution for mission Work. Si41¢men¢ ofTrus¢ee8' ReJpoDslbllltle8 The members of th¢ Kirk SessionlCon8regational Board must prepare finanLial ststemenis which give suificierbt detail to enable an apprcciaiion of Ihe transactions of the Church durin8 the finRncial year. The Mem￿rS of the Kirk Session/Con8regational Board are rtspoi)sible for keeping proper accounting records Khich. on ￿qUeSt. must reflect ihe financidl wsition ofthe Church at thBt time. This musi bc done io ¢nsurc thai the financial statements compl>, with Ih¢ Charities and 'frusiee Investment {Scotl&ndl Act ?005. the Charilies Accounts (Scotlandl Reguluiionq 1006 &iid the Regulations Anent Con¥￿S￿lI0￿￿1 Finance approved by the General Assembl!. of the Church of Sc￿lAnd in ?007. Thev are also resrrt)nsible for safcguardin8 the assets of the Church und musi tak¢ reasonable ￿ep5 for lh¢ p￿VentIOn find/or detection of fraud and oiher irregularities. Approved by. the Trustees and signed on their behalf. i E, ￿eptember 2025

West Ross Chureh of Scotland Ind¢peDdent Eumlmerg, Report lo the Tn￿tte1 ofwest Ross Churcb of Stotlnd l ￿pOrt on the ￿Coun15 of the Chariry for the year eThJed 31 December 2024 which are set out on pages61011. Re8peetlve responilb1lltlesoftn￿frts And ¢￿MIne￿ The chariiy's trustees are reswnsible for preparation of the accounts in accordan¢e %¥ ith the iemis of the Charities and Trustee Investment (Scoiland) Act 2005 and Ihe Charities Accoun15 (Scotland Regulaiions 2006. The charity trustees consider ihal the audit requirement of Regul&tion 10{ I I Id) of the Accounis Re¥ulations d¢xs noi &pply. It is our re5ponsibilily to examine the accounrs as required under sect 44( I Xc) of the Act ai)d to stale whether PAflicular matters have come io our attention. BA1¥ of Independent exAmlnen' sl•lement My examination is ¢arri¢d out in accordance wilh Regulation I l of the Charities Accounts (Scotland) Reyulaiions 2006. An exainination includes a review of the accounting records kept by Ihe cliarit>' and E4 comparison of the aLcounls prcsenied with thosc records. It also include5 considerniion of anv ￿n￿gu￿1 items or dixlosures in ihe accounts and seeks explanaiions frorn t 1nisie¢s concerning any such matters. The procedures undertaken do noi provide al I the evidence would be required in an audi¢. and consequentlv we do noi express an audil opinion on the view given by the accounts. at Indepeodtnt ex*¢DIDerA' ststement In the course of my examinaiioN no matter has come io my aiieniion l. which gives mc reasonable cause10 believe ihat in an). maierial respeci ihe requiremen to keep a¢¢ounlin8 record5 in accordan¢¢ with Section 44(11181 ofihe 2(Y)S Act and Regulaii 4 of the 2006 Ac¢oun15 Regulations. and to pr¢p8re accounts which accord with the accouniin tEcords and comply with Regulation 9 of the 2006 Accounts Regulaiions have noi been mei. 2. 10 whi¢lL in my opinioN aitention slKguld be drnwn in order io enable a proper under5tandin8 0 SekxembeT ?025 ge5

Ross Ittfei 15 nd Pa I rTrrt5tricl¢d Rtsiri¢itd Funds nd¥ 2024 2n24 2.2J9 011.4:: J.06J .010 2h.41JU 26.41MI £AM.4ts6 611.2114 h8.•6 £bO.204 Cir0%5 fr￿￿ter* lythmetn Funds In 1.61KJ 1.600 1.61MJ uii.Mt2 L4(J..qlll £4. Pts¥e

WM Rrffjs Chmrth of SEothmd- SCYII5418 ststem¢rt¢ of B•l•nc At 31 Ilottrnbtr 2014 UDMtrl¢t•d Reslri¢i¢d E•dowmffit T+Jt•l Funth Fundi 2024 2023 Bank and deposit bAiArm brouBht fornwd 3Jl8 97,9 Exce55 of R¢£¢iPS OV¢T P•>Thrtts for th¢ year Ji 470 I1￿k b9]00￿ £12S,709 Ll,L17 £128.946 £98.4 Ico £l.(Krf)} £l2.760 liift Aid R¢ceivable Bills outwnding ai >t•r end The IKco￿lS Wat &ppTov¢d by the Klrk Session and FiDwJEiDI Bo8rd on -5eptyDtrw 2025 For thl on beholf of the Kirk S¢ssion and FirÈwncl￿ Board

At I JAIIUAry 21124 At 31 D¢¢tm Recelpts ymets Tr•nife 2024 UAr¢Mrlth fund¥ i)e5ly￿ed Fabric FuDd tk5iWted Benevolenl Fu C¢n¢rni Fund 12.526 12.526 503 503 22.868 88.466 56.034 53.6 Reserve Fund 39.(XKI 59. £94397 4IAKI £12& R•rtrlet¢d fupdi Fellowship frund £JJ48 £2119 -£4,19) £1.600 Ll.2J T•tlA £98.445 £90.705 40J04 £128.9 NbriL Fund.. Th¢ I'rusi¢es tr8nsfLY inio this fi¢t)d for thc main¢¢nan¢e of th¢ ChuTth wopenies. Ben¢voleni FuThd.. 15 there 10 any YTKciNI needs Within Ihc wsh. Proy¢r F¢llowship Fund.. Is ud to SUPFrf missionwy w(ff In¢onx from the Abercrombie Bequesi.. Is fr￿￿ferr&I to the Gener•1 Fund for generni ehurch pUrrrt￿. Minist¢¢s Siipend All Church of Scoliwrbl conmlltiM$ ¢ottriby io thc Nion81 Siir¢thJ Fund which bears thc of￿1 miMsters' #iwd5 employetr5 contribuii¢)ns for n￿b01￿1 inwAn¢e. pension 8nd housing Dnd lo￿ fun Ministers. stipcnds Brc wd In ￿1rd￿¢¢ with the national stipmd KJl¢. wthtch is related lo year5 ufsery For the year undcr Trview the minimum w15 £30,135 and the m￿lM￿rn 5tikKnd in Sth •AJd subyequeni year5 of sffvic¢ £37.032. P88e 8

Tru￿4¢ Remun¢r•ilon Ind R¢lii¢d Party TrnDs•ctlons During th¢ )"w I Irust¢¢ re¢ei%ed reimbursement of cxptnscs irKurred totalling £1.486 a5 detsiled below.. Trnv¢llin8 for Rcv 8¢uth Smith £1.486 U￿r￿tr1¢f¢d Rt4trlct•d Fundi Trutsds Total Nott 2024 2023 Analy￿$ •f Don•dMi WFO Schemt Inon Gift Aid) 3.675 3.675 4.810 fjlft Aid Don*ion5 R¢¢ov¢red on liift Aid DOn￿10Th$ 33,109 33.109 35.042 9.836 9.856 10.103 Ordinwy offerin￿ IOFn pl￿¢) Oth¢r OffcTin8S Donations, d¢. WethJiNg And FwKrnJ Ih)twions .243 11,243 8.403 2.239 2.239 2,370 3JO 350 4¥13 L￿￿3 £2339 £60.472 £61.63 4• Oth•r Rwlpts Lif¢ and Work Mayzine Beneft¢¢ Tnot io 2.1(K) Contrrbution ￿ CongrcWi¢)naJ M￿5 Puish ¢rnnsf¢r 26.(MM) 26.mo £26.4 £26.4 Aulysl¥ 0fPiy￿nts of4TO envelo￿5 £0 £0 £0 Page 9

dod 31 Unrt•trirted Ro•tsieted Furtd• Fund# Totsi Total 2024 Chqv&ble 4cLT Ministries & Mission All(￿]0￿ 45.498 45.498 40,5 Less Pre5b￿¢Th. AllowwKe L¢ss EndowTrcni lth¢oM¢fG1e￿ Rent 6.636 6.636 38.862 38,862 31.2 ixss Vx4rbCy AllowwKe 11.196 27.666 27.666 28.4 Mini51rf5 expenses Pulpti %upply Locum ¢osts 1.486 1.486 1.429 1.429 1.640 Coyth¢il Tox Trnvel Exp¢n5¢5 HeBI & Li8hi &163 6.165 2.404 2.404 Fabric Re￿1￿ and Mwnienance Mirhor RepwT5 & M4inlcii4n¢¢ Eqyipmeni Pos¢a8¢& Ststioncry & Ph￿O¢Op￿.1n9 Publi¢iT> Trninin8 M￿¢14￿￿ Cle￿1n¥ Mo¢Cri￿1 Upkcep of Ground5 miscell￿¢0￿5 Expenses Accuun¢•n¢s Fees 5.513 5,513 17. 2.088 2.088 1.555 360 360 442 442 70 930 930 37J 375 B8 1.177 1.177 28 Collrytiotls for ￿h￿S 8undiv School contribulion5 to Tear Fynd CoDye8htlon￿ Mcal l(iT0551 Llonalions 10 mission￿speci￿ Collertion$ telephone etc 744 744 22 37 37 24 4.150 4.150 813 813 £56.054 £4.150 £60.205 262 GovrAince Cwts £0 £u T•tsl Paym••ts LM.054 14,IYJ £60305 61 Pag io

7 ofFAbAeRepth thTdM4lrfenartce 2024 2023 Totsls Mlxor Rtplrs & MliteMth¢¢ Churches & M•nse 2,088 Fbric Rep•ln & MalatMAIIC irlcKh Chur¢h HAtI- Kitchen Rcfwbishmeni 17.623 Gairloch Church- Wo(wJ"orn) t[eaun￿l 4.856 Mans¢. R¢pairs & M￿nIc￿l￿¢¢ 657 5.513 17.623 TOTAIS £7hOI £19.445 21724 2023 TtarFund 744 Walk Throu8h the Bible Exp 3(KJ £744 £3(K) Pa8eii

APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION B Y THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 Credii Baianvs ￿ ¢0 £95,484 £93,485 Mwkd Value of Bal8nces at JI Decen £IIO,976 £108.317 Credit Bdan¢e h¢ld ￿ 31 Dec¢m tio2vJ £5,428 12