Scoiiish Charity No. SCOI 5914
Maryburgh & Killearnan Free Church of Scotland
Trustees, Report and Financial Statements
For the year ended 31 December 2024

Maryburgh & Killearnan Free Church of Scotland
CoDlents of the FinAncial Siatements
Page
Church Inforniation
Report of th¢ Trustees
Report of the Indep¢nd¢nt Examiner
Receipts and Payments Account
Statement of Balances
Notes to the Financial Statements

Marybur
h & Killearnan Free Church of Scotland
Church Infonlladon
Tntstres
A list of active Tnistres during 2024 is provided in the Trustees, Report on Page 2.
Address
Seaforth Place
Maryburgh
IV7 8DP
Bankers
Royal Bank of Scoiland
53 High Street
Alness
IV17 OSH
Solieitors
Blackadders LLP
l Q Euclid Cff￿¢nt
Dundee
DDI I.4G
Inde
endemt Examiner
Page I

burgh & Killearnan Free Church of Scotland
Report of the TnJstees]or ¢heyear ended Jl December 2024
The Trnslees are pleased to present their report together with ihe financial statements of the church for the
year ended 31 December 2024.
StAtus of Clkgrity 4nd Gov¢rttlng D￿￿M*￿t
Maryburgh & Killearnan Free Church of Scotland is estsblished by Constitution. It is a registered Scottish
Charitv (No. SCOI 5914).
Alm$ and AtTiliAtioo
Maryburgh & KilleamAn Free Church of Swtland is a¢ongregation ofihe Free Church of Scolland working
tOWYArds the common aims set out below. The Free chU￿h of Scoiland is a Pr¢5b￿crIan church adhering
in its worship and dlxtrine to the EKTrSition of ihe ChuTch of Scotland at th¢ Reforniation. There is an
explanatory document which explains the origins of the Church and which gives the historical backwound
to the Church coming tnto b¢iD8 in 1843 and lists documents in which is ¢mLNxlied it5 constitution. This
dwument is available on requ¢st from th¢ Fr¢¢ ChuKh of S¢otland. 15 North Bank Streel, The Mound.
EHI 2LS.
The FtEe Church of Scotland currently has around l 00 congregations in Scotland, as well as one in London
and four in North Amerieffj and sister Churches founded b}. mission work ith lrtdia, Penj ond South Africa.
The Church also h&$ a full-time de8ree 2w8rdin8 eolle8e in the heart of EdinbLEr8h for the trainin8 of
Ministers and otheT Christian workers and SLTrStains an extensil'e Missionary pro8rdmme relative to the size
of the ehurch.
Daiing from 1843 but with its roois in the Refom)ation, it owes its di5tTnctive title to its historical struggle
to remain 'free' from state interference in its iniernal affairs. It has close and acti￿e relations with many
other Refornied churches of Jeslts Christ throughout the world and stands firnily in the tradition which
accepts the Bible in its entirety as the Word ot" tiod and, theretore, derives its tom)s ot-teaching, worship,
ministry and government trom it. Th¢ main ¢mphasis of (wr worship is th¢ preaching of the gospel _ the
good neThs of a free and sovereign salvation through Jesus Chrisl alone.
The Con￿egatIon is within the Inierness. ￿h￿ber & Ros$ p￿$bytery and is authorised by the Chur¢h to
have a minister pAid from the eentral funds of the Church.
The Chur¢h building and the Minister's manse are the pn)perty of the ¢oMgregatton and atr held in trust by
locally elected property (or con8resational) trustees under th¢ Church's Mod¢l Twst D¢¢d.
Trustees and ollice Bearers
The con￿egatIon is governed and administered b>" el￿ted oifice Eearers (all volunleeTS) and tts minister.
The Kirk S¢ssion, IKing the mini51er and elected elders, has responsibilitv for spiritual oversight, while the
Deacons, Court, COrnFK)sed ot"Kirk Session members plus elected deacons, oversees financial and property
matters. Under Charity Law. the Dexons, Court are deemed to k the trustees of the congregation as those
with r¢sp)nsibility for day to dav management and control. This is distinct from the role of property
(congregational) trustees who are responsible only for holding propety in trust.
The members of the Deacons, Court (the Trustees) who served during the year were as follows:
Page 2

Maryburgh & Killearnan Free Church of Scotland
Report of the Trusteesfor iheyear ended 31 December 2024
Appoinlmenl of Charity Truytees
The Kirk Session exercises its discretion in detem]ining the most appropriate method of electing new
Truitees (Elders and Deacons). Any election process must involve the communicant membership of the
congreggtion_ There is no fixed tem) for Trusteeship. Prior to their appointment, new Trustees would have
seThred the Church for some time in i'arioug roles and would be familiar with the Churoh's values. its aims
and objectives as well as its day-to-day op¢txtions. As part c>f their induction programme, new T￿Stee$
are requir¢d to understand their ststutory responsibilities as well as the responsibilities of their office within
thc ¢ongwgation a$ eldcr or dcacu).
A¢tivities Athievtments
During the lastyear. th¢ congregation met re8u12rl)' and carried out various activities inpursuit ofthe above
stated aims. Hkghlight& events and developm¢nts of note in the year include the followtng:
In relation to eongreggtionAI activities..
Every Sunday we mettwice in tk church for WO￿lp.
Each Weth)esday evening we mrt for Bible audy and prayer.
Every S￿nd Sunday of the month we take the Se￿1¢¢ in the I￿8] Care Home.
On Tueglays we ran a Dropin Cafe for the community.
Throushthjt the year we held gn E&¢er Setvice, Air Service. Harvest Thanksgiving
Seniiee and a Caml se￿Ie4 to all ofwhich the community camealon
We have also had a number of missM)nary organisations comeand speaK whom we fir&ncialty
support
Ev¢ry ft>rtnI￿t on Mondays th¢ Knittin8 and Sewtn8 8roup met in ourhall. This is attendcd
by pwpl¢ in th¢ ￿T￿munity.
Ev¢ry W¢dn¢sday morning th¢ Moth¢r& T(Kldl¢rgroup m¢t in our hall.
The wom¢n in our church held a coffee morning to raise funds for Women for Mission
(WFMk an organisation that supports mission Frojects worldwide.
'Ihe Ross-shire Flower Llub also used our hall for flower aThgement demonstrationsto
whlch metnlRrs of the commwlty and the surrounding atEa came.
We led a eommunity Remembrance Service.
Every S￿nd month wetake Assemblies in the I￿1 primary sclM)ol, and atr involved tn prize
giving and end ofterm ￿leb￿tiOn& and we took Txrt in the Remembrance Service at the
School Remembrance Garden.
In relation to eongregatiollal funding:
We are thankful for the financial supwrt and commitment frorn the congregation.
Reserves
Resultsfor iheyear
As a result of all unrestricted fund deficit for the year of £5,518 (2023.. £10,048) the wngregation's
unrestricted funds had a balance of £36.753 {21123.' £42,271) at the year end. The G¢)ngregatioD also had
restricied funds amounting to £38) (2023.. £3, 971).
Reserves
The trnstees satisfied with the level of reserves retained by the charity, noting that th¢ defjcit this year
was considerably less than il rnight have been with the work on the stone boundary wall costing £22,200.
This was due to the generolls donations receii'ed both last year and this year to offset this exceptional
expenditure.
nn heh8lf af the Trii*tè
Dated: 15 April 2025
Page 3

Maryburgh & Killearnan Free Church of Scotland
Report of the Independent Examiner to the TnLstttsfor tkyear ended 3J December 2024
I report on the accounts of the church for the year ended 31 tkcembex 2024 which are s¢t out on pages 5
to7.
Respective responsibilities of trustees 2nd eI2miner
The charity's trustees are responsibl¢ for the pr¢p4rntion of the accounts in accord￿Ce with the tern)s of
the Charities and Trustee Investment (S¢otl8nd) Act 2005 and ihc Charitics Accounts (Scotland)
Re8ulation$ 2006 (as amend¢d). Th¢ ¢harity trustC¢5 wnsidcr that thc audit rquir¢iiiciit of Rcgulatioii
10( l ) (d) ofui¢ A¥¥ow)1s R¢gulatioIis doei iioi apply. 11 is my rcspun5ibilily to examine the aLLOUtits as
r¢quired under section 44(1) (c) ofihe Aci andio S￿le whetherparticul￿ matters have come to my attention.
Basis of Independent Examiner's statemeDt
My examination is Ca￿led out in a￿)rdance with Regulation I l of the Charities Accounts Iscoiland)
Regulations 2(X)6 (as amended). An examination includes a review of the accounting records kept by the
charity and a cornpari￿n of the aeeounts presented with those records_ It also includes consideration of
any unllswal items or disclosures in the accounts, and seeks explanations from the trustees concerning such
matters. The procedures undertaken do not provide all the ¢vid¢nc¢ that would be required in an audit, and
consequently I do not express an audit opinion on the view 8iYen by th¢ aecounts.
Independent ExamlDer's Ststement
In the Course of my examinalion, no matter has come to m}, attention
. which gives me reasonable cause to believe that An any material respect the requirements..
to k¢ep ar¢ounling records in accordance with Seciion 44(1) (a) of the 2005 Act and Regulation 4
of the 2006 Accounts Regulations (as amended), and
to prep￿e accounts which accord with the ac¢ounting records and comply with Regulation 9 of the
2J06 Accounts Re8ulations (as amended)
have not been m¢L or
2. to which, in my opinion, attention should bc drawn in oTdcr to enable a proper understand&n8 of th¢
accounts to be reached.
Dat¢..
. 2025
Page 4

Maryburgh & Killearnan Free Church of Scotland
Receipts and Payments Accounts
For the year ended 31 December 2024
Unre5¢rieted
General Deslgnated Restrlcted
Fund$
Funds
Total
2024
Totsl
2023
Reeeipts
Offerings and donatiODS
Gift Aid
Trust IncoEne
Magazine refitnds
Hall let5
Presentaijons
R¢o¢al Income
Ratts Refund
Invesimeni lrtconre
Interest
43,561
9,￿)7
1421$
57.776
9,907
42,088
20.344
4,500
288
624
520
408
3.600
1,263
643
513
Tot$1 R¢¢¢ipts
J4215
78.245
Payments
Paymentsforcharltdble actlvili
Remittances to C¢ntrn] Funds
Heat & Li8ht
Insuran¢e
Repairs & renewals
Cleaning expense5
Council'l-&Qrent5
Minislefs expenses
Pre%bytery du¢slf¢es
Publi¢ation$
Missioft work
Supply expense5
misce1lan￿uS
Governance costs
Independent examination
Total Payments
IDefitltVSurplv for th¢ year
39,637
10.290
4.317
712
288
3,101
678
2.180
286
39,637
10290
5,172
23.461
288
36,249
14.237
3,898
17,210
288
3.033
1,436
879
139
2,075
658
520
856
549
22200
678
2,180
286
2.005
189
65
2,005
189
65
61.742
2288
1.405
24305
87.352
19,107)
80,622
16,882)
{1.405)
{9,￿￿)
Trnrt$fers
Designated fabric fund to church wall fi]nd
Gift Aid on church wall donations
General fund ty church w&ll futKI
EICR ai Tore Manse12023)
movemettt in futhd$ afttr transfers
11.001)
11,800)
(3.6001
1.81K
{1.9￿)
(4J06)
12,464
(1312)
29007
(J,5891
3974
{9.1071
46245
{6.882}
53.127
Total fund5 brought forward
Total funds tarried forwArd
28J95
&158
385
37.138
46.245
Representeil by:
Unreslrlcted Funds
General Fund
Desl¥nutsdf4nds
Fabri¢ Fund
Killearnaj Proykny Fund
Rcslieted Funtts
Fabric Fund
Wall Fund
Ladies Fellowshkp Hall Fund
WFM
Appeals
28J95
28095
29.807
1,001
11,463
158
8,158
752
2,500
256
335
256
256
124
124
The nofrs OTh page 7 fomi pan of these fjnancial $￿ternents.
Page 5

Maryburgh & Killearnan Free Church of Scotland
Ststement of Balances
As at 31 tkcetntKr •024
Nfjfes
2024
2023
Opening {D¢ficit) aosing
b￿ance
forye8r
ianee
Op¢ning (Deficii) Closing
b￿aTr¢t for y¢pr balan¢¢
Bank *ttd ￿$b ib balld
46J45
(9,IOT)
37,138
53,127
(6,882) 46,245
Total 0ss¢ts
46 J4S
9,107
37,138
53.127
16.88?) 46 •45
Reserves
General fimds
DesigDated fvnds
R¢strict¢d fuTrd5
2&595
&158
385
29.807
12.464
3,974
46.245
37.138
St#t¢mettt of xsstts h¢ld for charAtsble ￿r￿Se8
Church and manscs
105.247
104.247
105.247
14)5.247
The c.hurch and Manse at MaryhurBh have llot heen thown in the fi8urts ahnve. Thts iq just the cost price of the manse
Kille2tn2n & the Churth Hall.
St8temeDt of debtors at31 December2024
Gift Aid r¢¢laim du¢
687
467
Statsment of15abllitles 8t31 Detembtr 2024
It)voi¢es due for p&yma)t
Approvrd by thE Trust￿5 on 15 April 2025 alld 5isned on their behalf by the undernotcd..
The notes on page 7 fomi part of these fin8ncial statements.
Page 6

Maryburgh & Killearnan Free Church of Scotland
Notes to the Receipts and Payments Accounts
For the year eJKled 31 Ikcemb¢r 2024
Accounting Poli¢ieJ
Accounilng
The financial stateTn¢nts have been prepaTed under the historical cost convention. and in a¢¢ordance with the
Charities Accounts (Scotland) Regulations 2￿6 (as amended)-
Basts offinanclal sf•iements
i'he fjnallcial statem¢nts have been prepared on & receipts aThJ FAyments b&sis.
Reeelpts and Payments Aeeolnl
For purpose of the Receipts and Pa￿nents Account as shown on pag¢ 5, fithds ar¢ defined as follo￿.
Unr¢$tri¢t¢d fund$: ¢omprise grants and other income received foT tbe objects of the ChU￿h without furth¢r
5pccified purpose and arc available as 8eiieral fijtids.
Restricted ¢ompris¢ in¢om¢ which has iken received ftir the objects of the church and specified for a
restricted pury)ose within these objecis by the donor.
TrIn￿¢tIOnS wlth Trumees
There were no transactions with trustees during the year.
3, Unrestrict￿1 funds
Balance at
01.01.24
In¢oming R¢sources
tesour¢es
¢xp¢nd¢d
Balance al
31.12.24
Tr4nsfers
G¢iJ¢rnl Fund
Designatsdfunds
Fabi]¥ Fu]id
Kill¢aman Propeny fuml
29,807
64.030
(61,742)
(3.500)
28VJ5
1.001
11,463
{i.001)
(1.900)
(1,405)
&158
Total un￿$trICt￿ funds
42,271
64.030
163,147)
(6,401)
36,753
Erplanolion off4nd5
The Generdl Fund encompasses all income and exp¢nditure relaiing w the pyimary focus activities of the charity,
other than those for which fimding is restricted.
DesIgna￿dfuR￿%
Fabric Fund is ￿￿eY sd aside by the trnstees f(x expenditure on the fabric of the building.
Kille8m#n Monse Property Fund is money set aside for the Killearnan Manse.
4. Restricted funds
Balance ai
01.01.24
Incotntng Resources
sources
expended
Balanct at
31.12.24
Transfers
Fabric
Wall
752
2,500
256
335
920
11,620
(1,672)
8,080
121200)
256
Wf.M
Appea15
1.060
015
{1,390)
(615)
(7)
124
Totsl restricted fvnds
3.974
14.215
124.205)
6.401
385
EXPl￿all0￿ oAfvids
The Fabric FUJKI is set up for the faiyic of the buildinAs of MaryburRh & Killeaman Free Chureh.
The Wall FI￿d was set up for the repairs to the wall o￿lS1de the ¢hur¢h, and is now closed.
The LFHF Fund is the Ladies Fellowship Hall Fund, available for llnprovements to the hall.
WFM ￿nd is money raised for the work of Wom¢n for Mission projects,. in 20?3_24, this was"Breakin
Appeals. supports different appeals as they oecur, here Agia Linl £400- FC camps, £lOQ..
Page 7
Barriers"
£115.