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2024-12-31-accounts

BALINTORE UNITED FREE CHURCH OF SCOTLAND Scottish Charity No.SC016370 A Congregation of the United Freo Church of Scotland, Congregatlon Report and Financial Statements Year ending 31 December 2024 Principal place of worshlp and of Congrngation activities: Part Street, BALINTORE

Congregatlon Report and Flnancial Statements Year endlng 31 December 2024 Page Contents Trngte88. Office Bearern, members of Courts of the Congregation Congregatlon Report 214 Rep¢xt of the Independont Examlnar Statement and Movement of Balances on Congregatlonal Fund8 Notes lo Financial Statoments Flnanclal Statements:. Recelpts and Payments, all Funds Supplement Sheet and notss

Office Bearers, Trustees and Members of the Courts of the Congregation serving during Year ending 31 December 2024 Interim Moderator inl8ler Office Boarers Session Clerk Clerk to Board Treasurer Proporty Trustees Kirk S•ssion Minister Session Clerk Elders'.- Congr8gatlonal Board Minister Commiltee ol Management Clerk Deacons Court Elders Elected Members... Bankors Royal Bank of Scotland. Alness IB) Branch 53 High Street, Alness, IV17 OSH Independenl Examlner Innes & Partners, 9 Ardross Street. Inverness. IV3 SLYN

Congregation Report year endlng 31 December 2024 1. Gonstltution and Principal Activities of the Unlted Frèe Church of Scotland rhe United Free Church of Swtland, with all the Churches of the Reformation, acknowledges as ils Supreme Standard. the Word of God contained in the Scriptures of Ihe Old and New Testaments. The Church holds as ils Subordinate Stsndard the Westminster Confes51on of Falth., by it5 Declaratory Act5 11 recognises liberty of judgment on points of doctrine which do nol enter into the substance of the faith- and it claims the right as duty may require. to interpret, 8dd to. modify, or change her subordinate standards, und8T the promised guidance of the Holy Spirit, and with a direct r85ponsibility to her Lord. The Church approves the emphasis of the Declaratory Acts on the love of God for all mankind. the free offer of salvalion to all, the obligation of the Universal Church to make known the Gospel throughout the world, and th8 r8nunciation of ￿er¢lon, persecution and inloleTanc8 in matters of religion. Accordingly thi5 Church accepts the obligation lo witne55 to the Irulh of the Gospel and t0 Serve fflen in the name of Christ with ￿gard alike to their spiritual and material weltsre. bolh at horne and oversgas. 2. ReJpon8lbllllles of the Congregatlon As a Congregation of the United Frge Churth of Scotland this Congregation is under the jurisdiction and oversight of Ihe superlor courts of the Den¢>mlnation i.e. the Presbylery of the North and the General Assembly of the United Free Church In all matters p8rta5nlng lo its spiritU81 and temporal (including finance) affalrs. It seeks to ex8rcl$e these obligatlons wlthin Its fellowshlp and to the people in the comrnunity of which it 18 part. 3. Responslbilities and Appolntment af Offlce Bearers I matt&rs affectlng the spiritual well-being 8nd order of the Congregation is exercised by the Kirk Session of thls Congregation. The Kirk Session consists of its Mlnl$ler and ruling Elders. AJI temporal 8ffairs {Including financial) of the Congregation are administered by the Committee of Man8gem&nt of thi8 Congr8galion. The Propety Trustees of the Congregatlon are The Ex Officio Office Bearers named on paga 1 of this R8F)Ort. The Minigt8r of this Congre9ation is appointed by the Presbytery of the North. Eld8rs, 818cted in accordance with the Practice and Procedure of the United Fr88 Church of Scotland, along with members elected by the Congregation al the Annual G8neral Meeting or al a meeting of the Congregation speclflca15y eall&d for Ihat purpose, form the Committ88 of Management. Office B8ar8rs are appointed by the Courts which they serve. All offi'ces of the Church are open lo any member in full communion. Each Congregation appoints elders to the Presbytery and to be Commissioners to the Genoral Assombly. Prosbytorianism means the govemrn8nt of the Church by elders.

  1. ACli¥itles and Achievements The congregation mèets t￿ICe on Sunday for public worship and on Wednesday Evenings for Prayer and Bible Study. To encourage fellowship, Tea and coffee is served in the hall after the Sunday mornin9 Se￿1￿. The attendances are somewhat steady bul one or two new faces appeanng recently. A loinl Hilton FC l Balintore UFC congregaknon prayer meeting is held once a month in alternative village churches. Contemporary Praise continues lo be ulilised along with tradI￿.0nal Hymns, New and Old Ps81rn8. For the Fe81ive season, the hvo village congregations held a joint community seNi¢e in the local Seaboard Hall in the Sunday evening preceding Christmas with a pad(ed Hall and a New Yearfs day sèrvio held In the Church Hall which was also well attended. The Parents and ToddleTS continues with very encouraglng numbèrs attending. Th8 'Knit'n' Nattee group contlnues. The home Bible study group meet5 on a Frlday morning followed by a lime for prayer in the Church Foyer. The Women's Associallon meets monthly. now on a Tuesday afternoon with various local speakers invited to address the ladies. The congregation recelve the weekly bulletin via email or received at the Church which is well received to keep the congregation up to date. Sund8y SeNices and Daily Devotions are now available on social media.
  2. Flnanclal Slatemènts and Funds In accordance with the Charllles and Trustè@ inv88tm8nt IScotlar)dl Act 2005 {Ih8 2005 Act,) and the Charities Accovnls {sCo￿and) Regulations 2006 ('the Regulations'l and being a charity with an annual gross incorne less than £250.000, Ihe Financlal Statements Of this Congregation sel out on pages 6 to consi51 of a Stalemenl of Congregation Funds and movements thereon during the Year ending 31 December 2024 and detai15 of the Receipts and Payment, SLJrplJs {Deficlt), and Nel Movement on Funds during the year with supplementsry notes thereon where approprlale. Interest trom tre Speclal Investment Is relnve51ed In the Special Investment Account. The Stock Mark8t value of the Speclal Investment Account at 31.12.24 stands al £69,925.57 12023 Investment Balance £65.878.64)
  3. AGcountlng Pollcl•s The main 50urc8s of income are the voluntary offerlngs, donattons and other glvlng of rnernbers, adherents, and related organisations, and interest cf dlvldends on Congregatlon Funds. The Recelpts and Payments of Congregation Funds are recorded and reported on a cash received and cash paid las invoiceslaccounl$ are recelvedl basis respectlvety. In the event that a commitment is made after the dale of the Slalemenl of Balances whlch wlll mat8rially reflect on the arnounl of any Fund{sl this will be reported In the accompanylng Notes to these Statemenls. The Balances of Congregatlon Funds represents sums available for the ongoing work and activilies ol the Congregallon, slating whether each Fund Is Unrestrict8d, Designated, Restricted or Endowment and, where appropriate, for what purpose and how thes8 Funds are held or Inve51ed.
  4. Land and Property Land and Property consisl of Church, Church Hall together with ￿ttIng$ and ￿rnIShIngS (including communion, other 8cclesiaslic81 artlcles). Conqregatlon owns a Manse. If manse owned l)ut let thls should be noted. These are held as functional property for the use of the Congregation in fulfilling ils alms and mission and in which 115 adivities are carried out and not for investment andlor resale. No market value is placed on these Assets.

  5. Independent Examlner In accordance with the terms of 'the 2005 AGt'. Section 4411) {c), and as a Charity falling under regul81ion 9. of 'The Regulations,. and not required to cary out an audit under paragraph 9(41, an Independent Examiner has been appointed in accordance wllh regulallon 11 of 'The Regulations. to caffy oul a competent examination of the Report and Financial Statements of the Congregallon. The Independent Examiner's Report for the year to 31° DeGember2024 Is on page 5.

  6. Approval of Congregation Report and Financial Statements The Congregation Report and Financial Statements V￿re approved by the Congregatlonal oard/Deacons CourVKirk Sesslon & Commlttee of Management at their meeting on 191h F•bruary 2025 and by the Congregation at th8 Annual Gen8ral Me8ting. The Office Bearers authorised lo sign the Report and Finance Statements on behalf of the Congregation are:_ Slgned Mlnster Slgned S•$slon Clerk Slgned Clerk to the Congrngatlonal Board Clerk of Committee of Management Slgned Treasurer

Independent Examiner's Report to the Trusleès and Office Boarors Of BALINTORE Unlted Freo Church of Scotland I report on the Report and Finanual Statements of the Congregation for th8 y8ar 8nding 31 December 2024 which are sel on pages 2 to 4 and 6 to 8 Rèspeetlvè R•sponslbllltlo5 of Offlco Boarers and Tru8ts06 and Examlnar The Congreg81ion's Offic8 Bèarers and Trustees are responslble for Ihe preparation of the Report and Accounts In accordance with the terms of the Charities and Tnjslee Investment (Scotlandl Act 2005 1"Ihe 2005 Act") and the Charities Accounts (Scotlandl Regulations 2006 Las amended) I'the 2006 regulations.). The congrega￿0￿,5 Office Bearers and Trtjslees consider that the requirements of Regulation 9 apply but not those of paragraph 914) ol the Accounts Regulations. It is my r8sponsibillty to examinè the R8POrt and Finonce Statements as requlred under section 4411) (cl of Ihe 2005 Act and lo state whether partlcular matt8r5 have come to my attention. Ba•l8 of Independent examIne￿8 statoment My examination is cafried out In accordance wlth Regulauon 11 of the 2006 Regulations. An examination Includes a revlew of the accounllng records kept by the Congr8gation and a comparlson of the report and aGwunis presented with those records.11 also indudes conslderatlon of any unusual items or dlsclosures in the report and accounts, and seeks explanations from the offlce bearers and trustees conceming such rnatters. The procedures undertaken do not provide all the evidence Ihal would be required in an audit. and ¢onsequ8nlly I do not express an audit oplnlon on the vlew glven by the report and accounts. Indep•nd•nt Examln•rs 8tat¢m•nt In the course of my examlnallon, no matter has come to my attentlon which gives me reasonable cause to believe that In any materlal r8speGt the requirements: tc keep accounting recor(18 Sn accordance with Secilon 44(11 (a) of the 2005 Act and Regulallon 4 of the 2006 A￿oUnts Regulations and to prepare report and accounts whlch accord wlth the ac£ountlng records 2nd comply wlth RegulatSon 9 of the 2006 AcGounts Regulations have not been mel, or 2. to which, in my opinion, attenlion should be drawn In order to enable a prop8r understanding of the Report and Financial Slalemenls lo be reached. Date:

Bethèred ScottithChiityNo.' UNToFiEUN￿FD￿EcNU￿cH Of 5COTL4NO s¢oiwo siaiirn•ntolBalarKes8ndMO￿rnenl onctyiiiegawfjn FundslaiyeCr￿sne3l Decernbs12024 AJ Plwnefils us 120.S49? $5.64? 11 .4D,075.CO 7.5F2.13 iJii.00 la0.￿.0 ttyn 11 al￿￿14nd 1232.00 -12 2,13 .757.05 8ink¥ S¢oii 31),81 wNnirfsknocn. 440QO J2J,149.L 48.715.00 7.516.83 o.oi El33,1￿.9? NOt•Sl¢lho Fh•ndi19•i•m•ntif4rtheYoirqDdknl 2024 P4aluTfrofCon••ia￿Dn Fundi.. o•r￿ra1 Note l Ordinary￿¢t1pts￿oPO5l￿enllOf1h2CQnoI1l00n.On1c0￿feISfflly deilWll•'unri8irlciidlundilorwiqr41rBieAiDrIor￿cl1Jc￿jrpOw(ll Fytyrrmee￿ry Moto2 ThePiwi Meetlng¢H¢flryjardE￿#n￿IVoIoF a￿J￿￿rI￿A￿lk Not&3 Conireyiion propsrtylJholdfortha uBeollhe Corrfrevt￿ft1fj1U￿l1Uni1iSaiM¥ld lislon io 1￿me￿￿9.¥￿tseItfittaThd fhecommunlty115eNei'.notlorinv•ybmèni or re¥•￿. Norn8rkeivaluel1￿4cedlln th￿proFertIl￿. Note4 Arylniaiesi¥alned r1D￿th￿ 8pBGl£l Isroln¥estedln iheirwstrn• A¢¢ount.Thevaiuion at31.1224.1s EES.925.5712023". ÉÉ5878.$4I VmlCnVAii Iluctuil• •ccoidlnitotb• Sto¢km•tht. NotES Flnonclai stattwnt$tKu$thtth•rocolpiJiecdved Jnd paymenlsmade duilngthe¥ear. Th¥iw¢no￿nIIngenI￿JblLltlesè1¢hsda￿0Tknh3Rep0rtand FinandalSteffJnt. CoDUn8entL1ablllt￿S Pw•nt8toTwite Note8 No Pa￿￿￿15 Tr•¥et4en midq lo JnyTwtheloitheperfom14n¢• olthdr dutts$8$Tw51cqsultheG￿¢rt$a￿Tr ArvovalofConye8awon Flnanclal Stal•mnlslortheYeaiendin831 ￿CeMber2￿￿4 4sJ•touion p48s6. 7. 8.8yOfflceee8r•is3uthDrlsedlo en. c￿¢(tOcDnE￿3￿Dn31 B DJI¢ Page6

AUNTO8EUNttEDF41EECHURCH ￿pt$ and Paymenlslortheyeai end1n4310ecembet￿24CDMDarOIvtyeaIto 31 Dec. 2023 Furf Genevai Tttal Mteti¥ D951gnated A550clatlon 2024 2023 nrÈ5tr1ttpd rdfd ECEiprs orrerln8S Open 18,251.87 2&740.VO 1&318.73 1.983.00 450.00 586.7 18.82Q5 24.190. 17,034.80 25,￿00 6,670.00 .00 ¢4ftPJdTax 11.318. Thankoff OoGIft 807.00 Sl.313.60 2.￿l.Do 586 70 p8..1 Y.333.30 50.575 80 Donalone Designatèd 2.421.OQ 189.03 2.42t.00 689.03 3.110.03 640 00 41 su)tDt8 J.ItD.03 1.073.41 Olhèr copi•r 40.00 AO.00 20.00 97.00 97.OQ x*.00 6B50 2fj5.50 fj8.50 192.$0 05.SD 418 50 818.00 P8..1 618.00 Oiabjity 400.00 00.00 loo.0 iubtoi4 07JU 55.047.1 2,433.00 586.70 S8.66S.83 52,540 71 PAYMENfS Mlnls SllpErnd & NIC Comm SupplyI￿P Subrois15 11.267.$6 4,910.40 16.2V7.56 11.287 56 4.940 00 16.207 56 6.780 00 6.78U 00 Propjrty l.E68.43 2,260 5.7bl.O P6..4 1.868 2,260.83 S.757.08 9.6Y6.32 4E79 Insuiances p8..4 1.659.76 2.357.00 4,544.74 H8ai&uihl P6..4 Other 64Q.OU PU'.6 1.602,51 78.0 L￿.￿5 156.00 176.86 $1Otll¥$t Maqaii Youlhwoikl M &r 382.74 382.741 Olfrce & Pubb"clty Coiendars 2,110.4 217.50 pa'.s 2,lOU.I 217.5 1.747.fj6 22S.OD &741.21 0.00 4.381.21 bwl¢n8 Pr•gtytcry ID2.QQ 102.00 4Aoo.o SA12.0 618.0 117.00 129D.00 4,711.90 7Y3.00 4.aoo.00 6.312.00 618.00 10,332.00 P8..7 Tar#etScheme E¥stei SchemB Subtoia iu,idE.ou tt.U91.YU Gov¢rnafl¢e cosi$ suL)tutais 396.00 3960 36Q.00 360.DO 396.QQ 39bO Exlra- ordlnary Man5eValuoi. 4.&8Tr.n P8..9 4,8UU.UU 2.531.91 MaDse Impio¥. subtoials 10,987.47 10.987.47 35 521.88 7.ni.g1 lotalPaymafits 48.Q75.OQ 64V 00 4¥.71.4 n 7.572.13 2.232.00 9.804 13 2.433.UO -2.232.OU 201.00 951.83 IP.418.83 Transbets¥eLY funds Nei rnown2nion lund$ 5,95183 IA.418.83 120,S49.9? 2.232.OQ 7.17 122.149.OY 105,730.26 Fuffjs ClTd J3Q,354 L .433.00 313 87 133.IW 92 121.149.05 Page 7

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