south.west Ross Partsh Church of Scotland Notes to the Accounts Year Ended 31 December 2024 South-west Ross Parish Church of Scotland Receipts and Payments Accounts Congregation No: 422324 Charity No: SC 016505 South-west Ross Parish Churth of Scotland Notes to the Accounts Year Ended 31 December 2024 Reference and Administrative Information Charity Name: South-west Ross Parish Church of Scot]and Charity Registr2tion Nurnber: SC016505 Congregation Reference No: 422324 Contact Address: Ceol na Mara 16 Achintraid Kishorn Strathcamxi Ross-shire IV54 8XB Trii.£te.e.s Principal 0ffic￿bearers Minister: Session Clerk.. ChurLh Treasurer: Independent Examiner Bankers Royal Bank of Scotlan Main Street Kyle of Lochalsh IV40 8AB Bank of Scot]and Main Street Kyle of l£>chalsh IV40- 8AB South-west Ross Parish Church of Scotland Notes to the Accounts Year Ended 31 December 2024 Structure, Governance and Management Governing Document The Church is adminlstered in accordance with the ternis of the Deed of Constitution (or Deed of Constitution (Unitary Forni)). Recruitment and Appointment of Trustees The Kirk Session are the charity trustses since adoption of the Unitary Constltution. The Kirk Session members are the elders of the church and are chosen from those members of the church who are onsidered to have the appropriate gifts and sla'lls. The minister, who is a memberof the Kirk Session. is elected by the congregation and inducted by Presbytery. The Session now has sole responsibility for all matters since adoption of the Unitary Constitution. Statement of Trustees Responsibilities The members of the Kirk Session prepare financial statements that give sufficient detail to enable an appreciation of the transartions of the church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which reflert the financial position of the church at that time. This is done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005. the Charities Accounts (Scotland) Regulations 2006 and the regulations Anent Congregatlonal Finance approved by the General Assembly of the Church of Scotland 2007. They are a150 responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities. Organisational Structure The Kirk Sesslon meets at least seven times a year and is responslble for spiritual affairs within the church. Objectives and Actlvities The Church of Scotland is Trinitarian in doctrine. Refornied in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Chrisvs ￿'ngdorn throughout the world. It is the national Church and acknowledges a dlstinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. The mission of South-west Ross Parish Church is to take the Good News of Jesus Christ to the whole of our community and to serve the area of South-west Ross from Glenelg in the south to Applecross In the north and its people. This objettive 15 achieved through a wide range of artivities including weeldy services of public worship and Bible teaching regular times for prayer, a variety of courses on different aspects of faith and life. activities for children. young people and families. pastoral ￿re of the elderly and the housebound. support for those in hospital for the bereaved, opportunities for friendship and South-west Ross Parlsh thurch of Scotland Notes to the Accounts Year Ended 31 December 2024 Fellowshlp. Achievements and Performance The year Started with the forn]ation of our new parfsh ofsouth-west Ross consisting of five places of worship: Glenel& Kintsil and tA)chalsh with Applecross 2nd IA)chcarron. It was not known how we could cover a parish of such a geographical size reco￿15]ng our five places of worship withln IL The Kirk Session has worked hard at ensuring wurshlp has contlnued as best as has been possible, and they are to be commended for what they have achieved. Similarly, the COn￿egationS have been patient and supportive especially as we have had to experiment with new patterns of times for worship. The learning which has been gained will be put to g￿d use as the parlsh exrends geographlcally to include Torridon and Shleldaig from rhe l&* January 2025. As well as considering new patterns and forniats of worship there was considerable work to be done In bringing together the financoq nf ',li*' single budget Our treasurer parishes and tying to consolidate our work around a has been fantastic doin to him for his considerable thi% fur ancl Mye are grateful L'WiSe, we are gratef￿ to who worked so helpfully wlthwlto make the transition into the new parish as smooth as possible with regards to financial arrangement& Progress contlnues to be made introducing digital technolo&y into worship and we hope to replicÉlte the cxpcrience of our january service of Union and Intro(luctlon vla an onllne platform so that we can hold Èi servlce ofworshlp In multlple places at the same time with each pla￿ beingable to participate in the service. We are aware of the financial constraints faced by many and continue to be thankful for the generoslty of our Con￿egatiOn wlth their Sunday by Sunday giving and their generosAty to retlrlng offering& As we gfive thanks for the WO￿ of our Kirk Session we would particularly wish to acknowledge the commitment and dedication of two Session Clerks Glenel& Kintail and Lochalsh) and (Applecross, Lochcarn)n and To￿ldOn)- Each one has Served their cnii cdicaLiun and rcmain supportive and encouragin¥ in this new ern. egation5 Witli stepped aside from the Session Clerk dutles this year. and we thank them wholehearLedly tor thcir contribution to our life and minlsty. In turn. agreed to tske on the role of Session aerk and we are very grateful to her for looking after this important role in the life of our churclL As we move finto 2025, we continue to seek God's will and blessing on our journey of faith. To God be the glory.-. south.west Ross Parlsh Church of Scotland Notes to the Accounts Flnanclal Revlew Year Ended 31 December 2024 A comparison with previous years is difficult to make due to the union of the two parishes of Glenel& Kintail and Lochalsh (GKL) with Applecross. Lochcarron and Torridon (ALT). At the same Lime the ALT parish was divided between South-west Ross and Wester Ross, the latter based in Gairtoch. A future adjustnient In parish boundaries has b￿n agreed from lanuary 2025. Donation income during 2024 was £4&003 against £30.992 for GKL and £23.124 for ALT. a total of £54,116. This represents income down by £8.113. which highlights a slightreduction in the numbers contributing and the loss of Shie]daig and TorridoTh It was anticipated that Gift Aid reclaimed would be higher. but a delay in re-reg]stering with HMRC resulTrd In a reduttion of £529 In the amount received which was conslderably less than the budgeted amounL Total unrestricted income, including funds received from the previous parish of ALT was £75,284 Expenditure on Charitsble Artivltles for the new parish has totalled £61.765 against a combined total of £66.611 in 2023, Significant expenditure had been made in 2023 to bringcouncil Tax and utility accounts up to date. Against this the Mission contribution5. now known as Glvlng ￿ Grow. Increased from a combined total of £15.SIO In 2023 to £3 1.029 in 2024. The payment of this was only possible through the Introduction of the £23.454 from the balances held in the bank accounts prior to the shut-down ofthe ALT parislL The Giving to Grow ¢onlTihuti(Jn is colculated on income only, andfor2025 hos been worked ou¢ on an Income of£76,929. This is broken down as Donationsof£43,503, GiftAidof£lO,058, Wedding5/Funerol) of £870, Investment Income of flll and fvnd5 lodged In the Consolidated Fabric Fund (Revenue) of £22,Z78. A total of £76,929. Th15 is broken down to o calculated incorne of £46,158 from which is deducted Stipend Endowment Income of£1 1317 and Glebe Rent Income of£l.550. Thefinal Giving to Grow Contrlbution has been set at a3.291. or the netfigure of the calculated incom& No account Is token of the costs in runnlng one of the lar9est geogrnphical panshes in Scotland with three church buildin9s and three domestic properties together with associated travel and anclllary costs, Reserves Pollcy It Is the T￿￿tees, policy to hold reserves of approximately three months expendltur& At theyear end the Church held unrestrficted cash fimds in the bank of £15,482 which covers the Reserves Pollcy, and ￿rderlir Total P 61.765 240 61,765 240 50.683 238 282 396 396 S87 294 ments 62.(X)5 396 62.401 52.IU4 Excess of R¢ceipts ovtr Payments for the year before transfers Trnn5fer¥ Exc¢ss of Receipts over Payments for the year 13.279 13.180 4.678 uth West Ross Parish Chureh t¢meDt of Balanees t 31 Deeember 2024 FuThls Totsl Tot•1 k& it Balan -35 523 aLsh Womms Gui]d 1161 523 7,369 ovem¢nt ID yoAr 13279 13.180 4,678 k & ty5it baknc¢8 15.482 15.171 2.691 estments at m•Tket value Aidlieceivablè biliti¢s of repair ts)tyet and on behalf of the Financial Board Trw•rer th West Rass ￿rIsh Chureh tatement of Balanees otes to the Ae Trnthe Il¢mun¢ration and Relat¢d Pa During the course of th¢ year Transactions amouDling to £1675. AtlJ** At 31 Dee General Fund 75284 75284 2.IN)J 15,482 15,482 22113 DEC L4)chaL8b Gu51d -35 35 523 -395 -3 389 389 297 Total hmds 1691 75581 2,401 15,871 of Restricted Funds Funds hcld by IAxbalskn Wolw Fwwls Total 2024 2023 3. Analysis of Donation8 24216 5.986 13.71M 24216 5.986 13.704 2.097 46.(M)3 13.805 6.515 9.929 743 30.992 Recovered on Gift Aid tXx)Wi(ffjs OrdiEw Offerings ((*en Plate) Donations 46.LK13 4. ADalysis of Payments Costs of generating funds Offering enveioF¢S Charitable a¢tivitieJ M&M now Giving to GTOW Ministerfs Trnvel 31.￿19 1.671 31.929 1.671 640 14.133 3.143 Minis¢¢￿3 Travel LAUllP Surns In*rim modera￿ Trnvel (2023) Presbyiery Du¢$ Pulpit Supply Heat & Light Insurance OutreaclL COOL, Sunday School Website. Stationery and Postsg¢$ Cleaning & Supplies Life and Work Propty Expenses Administratiion Costs Music Licen Scotscare Donation In lieu of Klntall Church rentsl DEC 1,169 .263 9,302 2.616 600 716 9,914 3.772 750 776 9.914 3.772 750 574 574 725 220 225 225 624 4.664 450 12(X) 06 12( 1306 903 294 587 Miscellaneous Council Tax Ardrde Council Tax Manse Broadband Loehalsh Guild 278 2,844 6,921 828 2.677 2.675 596 2.677 2.675 596 396 396 62.161 61,765 396 51,564 Governanee eosts 240 240 258 Minkster's Stipend stipend (m the t¢nth and ye￿) £3&884. CollKlions for Third P•rli DEC 35 587 470 UNICEF-Gaza 170 1.511 757 APPEIYDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL ACCOUNT Deposit Fund 3,000 Growth Fund . General Purposes 3.349 Income Fund - Stipcnd PuoN)ses 1.072 56 Consolidated Fabric Fwid Units <554223142) Markd Value 535,883 344,077 76 Indiviual Funds 3.107 3,107 546.411 350,184 REVENUE ACCOUNT 50 Consolidated Fabri¢ Fund 52,171 6,886 70 Individual Exrtndable 16.986 71 Deposit FUNDS - 804223147 13.468 13,028 71 Ikposit Funds {Growth Fund) -814223145 6,418 82.625 26.332 TEMPORARY ACCOUNT 85 Temwrary Fund 62,171 156,502