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.

4. 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.
5. 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)
6. 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.
7. 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.
8. 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.

9. 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.'
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Page6

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Page 7

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