THE CHURCH OF SCOTLAND
LOCHBROOM AND ULLAPOOL CHURCH
FOR THE YEAR ENDED 31 DECEMBER 2024
R•c•ipts and Paymonts Account
Congr•gatlon 392215
Charlty Mo: SC 015631

Referenc• and Administratlve InfOrn￿10n
Chaiity Name:
Lochbro(xn & Ullatxxl Church
Charity registration Number:
SC 015631
Congregational Rethn￿ Number:
392215
Contatt Address:
Independent Examiner:
Leggatts Accountants Ltd
Accountsnts & Tax Advisors
Kempfield Court
Dingwall
IV15 9RT
Bankers:
Royal Bank of Scodand
Ullapool
IV26 2UD

Trusteosl Annual R•port
Y•ar End•d 31 DKemb•r 2024
Governlng Document
The thurch is admini&ered in accordan￿ with the temis of the Deed of Consbbjtlon
(Unltary Fomi).
Members of the Klrk Session are the charlty tnts. Tr ￿rk Se59on rrembers are
the elders of the Church and are dKW fr(xn those members of the thurch who are
considered to have the appropriats gifts and skills. The minister, who Is a member
of the Ses%on, is elected by the congregation arKI inducted by tr£ Pr*tery. Tv
rtsv eldw5 were inducted in 2024. All Trust￿$ have undertaka) Safeguarding
Training.
Organlsatlonal StnKtur•
The Kirk Ses%on is chalred by the minister and meets apEYoximately eight times in
year. Certain reSp￿SIbIlitieS are dthgated to Nprious elders: Worship & Educatlon,
Fabric & Finan￿, Soaal & Fellowship and Mission & Outreach.
Objectlves and AclMII•s
Churth of Scothnd isTrinitsrian in d(Ltiine, rthed In trajltion and Presbyterian
In pollty. It exlsts to glth God and to work for the advarThnent of Chrlsys Klngdom
throughout the world. As a national a)urth, it acknowledge5 a distinctive call arKJ
duty to brlng the ordinances of religion to the people in every parish of Scotland
through territorial ministy. It OKiperates blith other ChUrd￿$ in various ecumenical
bodies in Scrtland and beyo￿1.
sen41￿5 of Worship, Easter E￿rien￿, Cake & Crall Wann arml Cosyl Blether and
Brew, Men's Breakfas¢ Curry Nigh¢ ThanksgivlNJ Feax Messy Church, Fabulous
Fridays, Intergeneratiorkil Activtbes, Communty ￿ Meetlrvj, Christmas Tree
Festival, Ullapool Suwkids, c￿lidh Danang, Home arKI HOs￿tal Vlsitatlons and
managlng the Hospitsl Car volunteer drivers.
Printed: Weekly kni￿ %Eets (induthr¥J A3 vwsion for those Irving wlth Demartia,
Aufjsm, Sght difficultles). A Quartwty Pdrlsh N￿tsIetter is also wb11￿￿d.

Trust••sl Annual Report (Cont)
Year End•d 31 D•c•mber 2024
Stat•m•nt of Tn￿tea￿l R•sponslbllltl•s
The members of the Kirk sessi￿ must prepa￿ finanaal siatements whlch glve suffi-
cient detsil to enable an apFKeclatlon of tr￿ transactions of the Church durlng the
finanaal year. The members of the Klrk Se$sic￿ are reSpOr￿ble for keeping prop
accountirKJ records vthich, ￿ requex must refiect the financial positlon of the Church
at that time. This must be done to engjre that the financial statements comply with
the Charlties arKI Trustee Investment (ScotlarKI) kt 2(K15, the Charities Accounts
(Scotland) Regulatlons 2(M)6 and the Regulations Anent Congregational finan￿ a
proved ty the General AssemlAy of the Church of SCo￿arKI In 2(K17. They are also
reswnsible for safeguardlrKJ the assets of the Churth and must tske rea$￿able steps
for the preventlon andlor detection of fraud and other irregularitie5.
hl•v•m•nts and P•rforni•nc•
ke mary churd)es, our attendan￿ figures are still down, havrng lost members and
adherents due to death; change of heart; moling away and gettirKJ used to the com-
fortable way of accessng Wo￿lp on-line at FK>me. However, It Is wothy of note that
we are overjoyed to see children in Church on most Sundays, and we are still reaching
up to 300+ viewws S￿ne weeks, with our service berng watched across the globel We
contlnue to reth and film our services ￿Eek ￿tr￿n posslble.
Due to new accounting prcThlures introd￿ed by the a)urch of Scouand, we cuThently
have 12 Members on the Communion Roll, 8 Members on the Supplementary Roll and
19 Involved in the Life of the c￿regatIOn. [￿rIng the ￿r, there vlere two baptlsms,
two weddlngs arKI five fvnerals.
Ongoing Presbytrrf lE(￿aniZatIon leaves L(thbroom & Ullap￿1 Parish Church in a
go(Kl pla￿, as Sesslon Members fought valianty for the Church, letting folk know
atM)Ut all the vlbrdrt acbvibes and initiatives tskFng pla￿ In our awrch and local c(xn-
munity.
Following regional reorganization, as fr￿￿ January 1st 2024, we became part of the
new enlarged and United Presbstery of the Highlands and Islands- aar &lean l.
God Is really thiThJ in this and through(xrt the communlty. A small but faithful
Prayer Group meets evw Tuesday mornirwj. The Parlsh HUB project and the Hospital
Car Scheme, both initiated ty our church, c(Mrtinue to help many throughout the com-
munity.

TnMt••s' Annual Report (Cont)
Y•ar End•d 31 Dee•mb•r 2024
Flnanclal Rovl•w
Our income this year has fallen slighty. txrt generous donations from public events
have Increased. We are continually grateful to ttK)se membw5 who have conttnued to
supFMJrt the Church through regular gmng.
The Hospitsl Car Scheme is continuing well, ttrkinks to generous donations of £614
during the year, and also the donation of time by volunteer drivers. This is a great
communty asset.
Other donatfons and Income Ind￿ donatlons from Nisitors to the ￿riStmaS Tree
Festival, Easter Fun Day# Thanksgiving Dinner & Curry Nigh¢ however income from
Hall lettlNJs has decreased.
Collections for Afiican Inland Missi(ms (K￿a) for
during the year.
m(yJnted to £1,251
Reserve• Pollcy
It Is the Trusteg ￿lIcY to hdd reserves of approximately six months, expendlture
Includlng designated funds. At the year end the Church held u￿estrICted cash funts
of £26,017 of which £1.417 had been designated for the fabrlc fvnd. The remalnlng
balano of £24,600 represents about ei9ht m(xrtFs' expeNliture.
Approved by the Trustees and signed on their behalf,
Sesslon Clerk
Date:
Z025

Lo¢hbroom and Ullapool Clwrch
SC 015631
Report of the Ind•p•ndont Examln•r
I rewt on the accounts of the chaiity for the year erKle(131 December 2024.
R•sp•ctiv• r•sponsibilitI￿ of trust•￿ and •xamln•r
The charitvs tntstees are resp￿￿ble for the iyeparation of the accounts in
accordan￿ with the terms of the ￿aritieS and Trustee Investment (Scotland) Act
2005 and the a)arltles (Scotland) Regulatlons 2(MJ6.
The dwiity trustees cor6ider that audit rewirement of R8Julatlon 10(1) (d) of
the Accounts Regulations does rK>t apply. It s my respmsibilty to examine the
accounts as required under section 4411) (c) of the Act and to slate whether
particular matters have come to my attenticm.
Basls ol Independent examln*s stat•m•nt
An examlnatton Is carfed out In accordarKe bmth Regulati￿ 11 of the Charities
Accounts (Stotland) Regulations 2(￿￿. An eXamIna￿on indudes a rv4iew of tr
accounting records kept by the tharity and a comparigM of the accounts preserted
with those records. It also indudes conlderation of any unusual items or
disclosures in the accounts arKI, s&knng explanation from the trustees concemirKJ
any such matters. Tr ￿ureS undertaken do provide all the eviden￿ that
would be required in an aud1( and consequently I do not expre55 an audit opinion on
the accounts.
Ind•p•nd•nt •xamIn•￿5 statem•nt
the course of my examination, no matter has come to my attenti
l. which glves me reasonaNe cause to belleve that in any material respert tr
requirements:
to keep accountirKJ rec(xds in accordan￿ Imth Sect5on 44 (1)(a) of the 2005
Act and Regulation 4 of the 2(￿ knunts Regulations, and
to prepare accounts whlth accord with the accounting records and comkly
wlth Regulatlon 9 of the 2(M)6 kcounts Regulati(¥F have not been me¢ or
to which, in my opinion, attention should be dravm in ordw to enable a
proper understarKlirvJ of the accounts to be reached.
Leggatts Accountsnts Ltd
Kempfield C￿rt
Dlngwall
IV15 9RT

LochlKoom and Ullapool Chwch
Receipts and Payments ACQ￿nt
Year Ended 31 December 2024
Unrestrlrted Funds
General Fund Fabrk Fund
Totsl
Totsl
2024
2023
Donations
Legacles
ActlvStte5 fly Gen￿￿[r￿j Fu
Bank & Interest
29.(￿9
727
31,796
27,932
565
112
765
112
29.746
1727
Jun
28.743
3.428
3.513
6,941
17,228
Total Rec*ipts
Payments
27,404
8,042
35,446
35,270
Total Payments
27
35
Excess c¢ recelpts
over paY￿￿ts before trans
(10)2)
10,701
Transfers
Net ￿￿eMert In fur#Js
{1,802)
10,701
Recondllatlon of funds
Totsl funds t*o￿Jht foTh¥ard
I8￿￿>
3219
11.348
26

L4Kthbroom and Ullapool Churth
At 31 December 2024
Total
2024
Totsl
2023
Fwnds
Bank & Deposit Balances
Bank & deFoslt tola
brtyjght forward
22,049
11,348
Movement In year:
10,701
pa¥n￿ts for the year
Bank & ckp)stt balan
carrkd foThvard
Manse
Glft Atd Rec￿va￿e
251,
251,
251,6
Llabllliles
Central Fabrk F￿
Parlsh Hub montes to be pakl (Ner
Church Chrlstmas Meal
97
350
350
350
350
I funds are unrEthted.
For and on behall of the Klrk Sesslon
04
202f

Lochbroom and Ullapool Chwth
Notes to the A￿nts
Year Ended 31 Dec*mber 2024
No trustee ￿1ved aw remunerntion or ￿lmI)￿Se￿ rf ewtse5 durirvj the year.
No trustee LY a Fer5(￿ relat￿ to a Inth had any Inte￿ In any cortr&t or
transactM)n entered into lry tharity duribYJ the year.
At tst Jan
2024
At 31 Dec
2024
t*svJnattsJ Fabric Fund
General Furnl
3.219
18,8X)
6,240
(8.042)
33.174 (27,401)
1.417
24,600
T(knl FurKk
14
35
Purp(M ol Deslgnated Funds
Fabrk Fund: The TnAStees haNe set askle fuNIs for tr£ malntenaKe ￿ the ￿urth Wo￿lty.

Year Ended 31 December 2024
Totsl
2024
Total
2023
3 Analysls of Donallo
Gilt aKI dc#wtbns
Offerings (orEn plate)
Tax on grft aml
14,507
9B35
16,tM)7
11,062
11,9)5
11,218
1,227
4 Analysls of ¢Ahex rec
Thlrd paty L*Jnatknns
Parish hub grant
Tesco grant
COS S￿￿11 Grart
We&Jlngs and funernls
Rental
1,865
1,865
1,667
353
353
210
210
2 513 ￿513
Gmng to grow
Presbytery ¢kns
c￿r￿lI tsx
Pulpit supp
Fabric repalrs & rnalntenaKe
Heat & Ilght
Insurance
Postsgel PrirtirKJ & Static￿
tk)nat
Thlrd party (hJwtKJns
After sd￿1 dub
Suwkids
ParLsh hub gwart
13.538
201
13,538
201
2,538
3J)
3,299
12,501
2,479
3,126
173
1,617
2,019
1,910
205
1,163
1,203
475
1,747
475
1,747
1,625
362
7,118
1,812
1,108
362
Telephor
750
156
Loan interest
156
27

Lothbroom and Ullapool Church
Year Ended 31 Decenthr 2024
Mlnlsterfs Sllp•
All Churth of Sc(*la￿l axwjregattons contritth to Natkxwl stIF￿ Fund whth bears
the costs of all mInIster￿ st1p&￿ atMI emtherfs contrllxjtkys fcK Natbnal Insuran￿,
pensh)n and hOU￿ng loan fu￿ts. MlnistW5' StiFwds are pabj in with the rb3tlonal
stipend scale, whKh is rdated to years (A seTYts. For the urn1er review the mlnlmun
Stip￿ was £31,642 arKI tr* nwlmum (In tre fifth arKI subsequent ￿￿15) £38,B84.
7 Colle¢tityis fvr Third Partles
2024
2023
Outreath
Hospital Car
1,251
614
871