Urquhart & Glenmoriston Church of Scotland CONGREGATIONAL ACCOUIYTS FOR YF.AR ENDF.D 31. December 2024 Conxregalinn %(): 372160 Ch#riN No: SC016627
uhart and Glenmoriston Church of Scotland Reference and Administrative Information Charity Name= Charity Registration Number.. Congregation Reference Number. Urquhart & Glenmoriston Church of Scotland SC016627 372160 Bankers Santander, Bridle Road. Bootle. L30 4GB
uhart and Glenmoriston Church of Scotland Trustees Annual Report Year ended 31 December 2024 Strurture, Governance and Management Governing Document The Church is administered in accordance wrth the terms of the Deed of Constitution. ftecruitment and Appointment of Trustees Members of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are LUlls1(lerpd lu Iiave the appropriaie gifts arKI ski115. There is currently no resident minister and ontinues as Locum Min15ter. The Congregational Board 15 appointed from within ihe Lvlisirsdilul b ¥51d members of the congregaiion are invited to nomsnate individuals who are belEved to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting. Or8aniiational StructUTe The Congregational Board is chaired by the n7inister and meets at least five times bn a year. 1he Kirk Session. which also meet5 at least five times a year, 15 responsible for spiritual affèirs within the church. Objectives and Activities The Church of Scoiland is Trinitarian in doctrine. Reformed in tradition and Presbyterian in polity. It exist5 to glorify God and to work for the advancement of Christ's Kingdom throughoul the world. As a rtational Church, It acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland throLbgh a territorial ministry. rt co-operates with other Churches in various ecumenical dIeS in ScotL4nd and beyond. Urquhart & Glenmoriston Parish Church has two services every week.. at 10.30 am on Sunda and midweek service of prayer and Bible study at 7.30 pm on a Wednesday. Our Sunday services conlinue to be live-strearned and aired on our U & G Churth YouTube Channel. We continL to host an ecumenical Community Lunih in our Church Hall on the first mor3Y of each month. Trustees, Annual Report (cont)
The number5 attending services have not returned io the pre-covid levels. but new Feople have started ttending Church in thi$13st year. Achievements and Performance During 2024 the Congregation ha5 been encouraged by a growing interest in its work and witness both within our regular activities and amongst the local community. We have built connections with the local RNLI Station. the Glenurquhart Rural Community Association, the Men's St*d and the Horticultural Society with special services and events. Fund raisers have been ld for Christian Aid, Scripture Union and Tear Fund. thereby broadening the congregation's horlzons. At our Sunday Services we have welcomed report5 from Christian work in India, Guatemila and Albania, where our members and friends have active connections. Sunday Club meets weekly to provide Christian education for children, and this is supplemented by a termly programme of four activities on consecutive Friday afternoons, the later in association with members of other local churches. The church has hosted end-of-term services for the local primary and secondary school. A new venture in 2024 wa5 a week-long Holid•y Club for children which involved around a two-dozen children in Bible-ba5ed activities. The Open House group filled and dispatched l(Kl shoe boxes containing useful difts to Blythswood for their Christmas distributions in Easter Europe. The church hosted its second Christmas Tree Festival which involved a dozen local organisations and attracted a lot of visitors. Donations were invited for l(Kal charities. Whilst the final service was held at Corriemony in August. prior to its anticipated sale, arrangements were made to hold services at Balnain Hall in tandem with other local churthes. The Kirk Session held initial discussions with Presbytery repfesentatives to consider the long-term future of the congregation. and a Congregational meeting was held to share possible options. During the year we became aware of active proposals for new hydro projects in the area.. we will keep a watching brief and look forward to embracing the opportunities such developments will bring to the community. We are optimistic about the opportunities for our work and witness in 2025.
Flnancial Review There was an overall Surplus of £698 for the yearl £7971 in 20231. Income was £55739 1 £55080 in 20231 of which £49399 was Unrestricted and £6339 Designated. Main sources ol income were Donations of £35293, £6160 from Gift Aid Tax recovered, £11479 from tEntal of manse and £576 of Investment income. Total expenditure f.55040, up from £47108 in 2023. The main reasons for this wère Locum costs. manse costs In preparation for rental, and heating & lighting (X)sts. Reserves Policy It is the Tiustees, policy to hold locally, reserves of approximate six months general expenditure, to Include designated funds. At the year end, the church held unrestricted cash funds of £18179. This represents about 4 months of expenditure. At 31 December 2024 £13501 was invested in Growth Funds with a market value of £27198. held with the Church ol Scotland Investor5 Trusr. The investmerrt in ihe Growth Fund units is held should any major fabric expenditure be necessèry for any of our three buildings. Statement of Trustees, Responsibilitles The members of the Kirk Session / Congregational Board must prepare financial statements whkh Bive sufficient detdil to enable an appreciation of the transaction5 01 the Church durin8 the financial year. The Inembers of the Kirk Session / Congregational Board are responsible loi keeping proper atCOunting records which, on request, must reflect the financial position ol the Church at that time. This must be done lo ensure that the financial statements comply with the Charities and Trustee Investment Istrjtlandl Act 2005, the Charities Accounts Iscotlandl Regulations 2cIJ6 and the Regulation5 Anenl Congreiational Finance approved by the General Assembly of ihe Church of Scotland. They are also respon51ble lor 5afe8iJardin8 the assets ol the Church and must take reasonable steps forthe prevention and/or dotertion of fraud and other irresvlarities. Approved by the Trustees and signed on their behalf, Se55ion Clerk Date 25jJ | z&
uhart and Glenmoriston Church of Scotland SC016627 Independent Examlner s Report to the Trustees of Urquhart and Glenmorlston Church ol Scotl•nd. I report on the accgunts of the charity for the year ended 31 December 2024 which are set out on pages 6tolO. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation ol the accounts in accordance with the terms of the Charities and Trustee Investment (Scotlandl Act 2005 and the Charitie5 Accounls Istotlandl ReEul3tions 2006. The charity trustees consider that the audit requirement of Regulation 10111 lal to Idl of the thcounts Regulation5 does not 3pply. It 15 my responsibility to examine the accounts as required under sectiDn 44111 Icl of the Act and to State whether particular matters have come to my attention. Basis of independent examiner s statement My examination is carried out in aCCDrdance with Regulation 11 of the Charities Accounts (Scotlandl Regulation5 2(M)6. An examination includes 3 review ol the accounting records kept by the chaYy and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disc105ures in the accounts. and seeks explanations from the trustees concerning Y such matlers. The procedures undertaken do not provide all the evidence that would be required in 4n audit, and Consequent I do not express an audit opinion on the view given by the accounts. Independent examiner 5 Stement In thp course ol my examination. no maller has come to my attenton which gives me reasonable cause to believe that in any material respecl the requirements.. to keep accounting records In accordance with Section 4411) lal of the 2005 Act and Re8¥lation 4 ol the 2(X)6 Accounts Regulations. and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2(NJ6 Accounts Regulations have not been met. or . p In. nrflpT Ir% pnablp a prnDèr undèrst3ndinR of the to which, In my opinion, attention shc.iild h. Ar3:" accounts to be reached. Name.. Addre55'. Date..
Urquhart & Glenrnoriston church ststern•ni o18•l•nG At 3141 Dq¢•ffjr 2024 Olynt•d wrct•d Fund4 Fund8 T¢)tsi i 2024 Total Noi4 Fund ZQ23 Bank ind Oeposlt B4lancoB Ufoughl FlWad 5097 123 1748 9509 avèmènt In Y•ar -2231 2930 69 7971 Carrieo Forw21tr 2866 15313 17480 In¥t¢tI at MJwkgt V¥lv 2719 271 24853 Tolll ol ADOV• 15313 4557 42323 Les5 In¥e&lmeTrt P 13697 1369 Clroing FurTrd Bal•nt•s 16367 15313 31$8 30981 As5et5 1 tor lfjfomat I Insured value of Ctrwch & ¢(1¢n 89341 Insuied valle of CorTimony In6uT&y value ol MAn5È Ctrttenis $203 27BOI Liatiililies Note lille woperty cOn¥isbng 0fcMhéJ 15 and m8nto are ld b¥ the Cttuth of kntl8no Genor81 TruJtg95 J(fM , dwFI Tho 8¢CnL$ w1¢ appro by T$t5 OTr the 2025 Forand on ul IM TTYSt P*06
Urquhart & Glet)morision Church R•c•lpt• •nd Payrn•Thts y•r•nd•d 31•t DAc•rnb•r2024 DHt4ni•O R•Btr1rJ Funds Funds TOL11 TLrt•l Funds 2024 202J R•c•l sa0( Ipt5 tOOOO 3S293 3529J LegAC IncornelM Church Owoni8lln Bank & Dep1 InieTgSt InwestmEnl 244 244 578 S76 853 J58fj9 244 36113 51966 Donatsons foT uso rf hll 1025 1504 1504 gnbe Rent klartse $oLgr p&tseis coun Tax RÉftsnd SJ2 532 292 495 499 Loch Min$i•r FundJ"' 3593 JS93 Lunch Club." 999 970 1962S ' Th•b• •rn Inf•rchur¢h Fr••Church •nd th• Epl•covlChur¢h forth• purpo•• ol gw•r•¥no fwgood c•u#•• Totsl RK•lpts 56739 Paymon CostsdyMrHIQ funds Chaab Alrts Pa¥rnen15 Iwom & tundrW$ingtor oth8rthrf*S $2155 53536 4535 Is 1504 1752 Totsl P•yrn•nlx $2155 85 47101 EAi•S$ l I lotYo•r -1796 3455 7971 TrinFf•tfrvn Sundiy ¢lblO G•MrnI T¢OMTh• 525 -525 Mo¥•mwnt In Y••r .2231 2•30 699 7971 Pa9• 7
Urquhart & Glenm0ri8ton Church Nole5 lu Accounis Ilow 1 Tru•t•n r•munorntlon and r•l•t•d P4rty Tranuciion• D•talls of any othor ¥•paratgly rtylsierfrd eharlty, trusts olc whkh ar• und•r t control of Bomfr or 411 of tho ¢ongrylloM ch•rfty tru¥l••s. usiee ol .n uiqunan's PAens' Shed Tiuslee of Glenur4utTan Caie Prtsieci Diinnn IhA VP[ 11 11 1., 11 5)Ai t Ihe lollomng in iespeGI ol ewenses Iwlrnd f1692 P4oto 2 Mo¥•mint In Fund• bll R•¢•lpt• Paym•nty Trnn•fgrn 31112024 Unro•lrl¢t¢d FundB Dèwn8tred Funds Fabric Resewe Milslc lund 6652 1780 345 504 ¥148 1760 ioj 49 1200 3593 106 Sunday Cluo Sp8r.IHI IAJlclK)n$ Lvnch Club Locli Ness Min$ier week l)r8yer Meeiiw Group 244 1503 167 1394 819 -525 1020 3593 Towl O••lgn•tod Fund¥ 11843 6339 2884 .525 14773 Genwal Re5etvt Fund Toiai Bank and D•pDsII bel4nc•• 5637 17480 49400 56739 52155 550411 525 525 18179 General Rp.seTve lield by cos Invpsiors Tr1151 Totsl G•n•i•l RM•Th• Fund• 13501 19138 1 J501 16907 Rg•trlCtad Fund8 SperJ•l Olleringy Totsl Fuhdi 30981 S6739 SS040 J16UO Purpo•o¥ ol Dplgn•t•(l FundB Unresincled ndS are expendable ai iho d15crelK)D ol the TiiJ51ees In lurther8nte ol the obiecls ol the cThafily If parts ol the IinrPlred lunds are eaiTnarked al thè disuelity) ol Trusiees foT a pariKulai vuro05c Iney are de51gnaled 8$ 8 sepawale lund Thls designhliuti lia5 Adrnin151r8lI puiyose only and does leg811y le51rt Iht Trustees lJi8¢relion lo apply Ihal lund Puw¢$ ol R•sirlel•d Fund These funds ale hekj lor fec¢i¥ed foi speofic purpDs¢& and cannoi oe u&e for gèneral puwses Not• J Mlnlaifrr's Stipbnd All Lliuich ol Scoiiand coryjregalnS contribute ID IIE Ndlional stind wbich bears the r.0510l all min131eis' 51ipendS and omployeI5 toniribuiions lor N8lional Insurance ITl5ions And and Loan Fuiid Minisiers stpendS 8rp. paio In accoroance wlh Ir Naiiona1 Slipena Scale whth ielaied lo yeaws ol Se1 Por Ine year under ie¥%v Ibe Mlnimiim sli[1d Wd3 £31642 with the Maximum.8lipend ihe 5th and subsequÈni vears of se[Ce ai £38884 Page 8
Urquhart & Glenmor18ton Church NDleS 10 Accounls Not 4 An•ly•i¥ of Oonatlons TM•l Fund 202) Fund Fund Fundx Fundt 24 2024 2QZ4 2014 Ollerings WFO SctrEme (Ntr) Glfi A) Gitt Aio t)onation Tam Recovefed on GfftAIO DonalM)ns Ordinary OffÈrin9S (Open Plats) Mloweek Meeting 14498 6160 185 14498 6160 10085 14498 fj180 1c5 1794 6189 8478 305 Otlw Donatlon• Weodirys an¢ Funerals Life and Work Subsp0nS Other [aon5 Fabnc DonatnS 8enevolenl Funo 400 400 1295 2440 510 510 51Q J5293 35293 35293 In¢om frorn Church Ory4nl•atlono Sunday Clvb., Bible class 244 244 244 Co110n IN Th1 Partio 2024 2025 Adopt a Child Wydiffe Bible Tr¥nw8tors 40 37D 175 206 100 Libya Fur Poppy Appe31 Release Iniemv)n81 E3rl H29ue Poppy Funa Calum'5 CaDins Teartund 273 Yg 550 1792 563 Note S An41ysls ol PJyrn•nt¥ chèrbtable Activttlfjs Gby1ng io Grc)w Presbwery Dve5 Mbdweel Meeting. PrayÈi Group Ministers Expense5 PuipII Suwy Lttum's Salary 11743 502 11743 502 18889 $36 300 3026 1406 502 783 675 13696 1057 2342 150 783 675 136Q6 783 675 15696 1057 2400 150 $04 1eOS 1DDB 679 7893 4076 164 Stalionery P*Ot(Kxyier Eouipment PubliCabOnS HEating and L hling Council Tax and In5uran¢e ¢an1Th9 Mainienance nse Mainlenae DDnAlions other Ew$eS Organ fund 8efftyonl funJ payments Paymems to Churrh oiyaniSalion5 Sunoay ClublBible C$ Lunch Club 2400 10512 3364 3364 1362 4375 515 973 1362 4375 1382 4375 614 3159 200 1477 819 1381 819 53S36 819 53536 995 4535e 521SS Fabts ¢ovt• Chur Sublo 52155 53538 53538 45356 P4ymèffl• Irr Special Collèctlonl 1501 17S2 Toial Costo 52155 2B65 55040 55040 47106 Page 9
Urquhart & Glenmoriston Church Notes to Accounts Note 7 Inv•8kn¢nts Ilarket Value 2024 Market Valu¢ 2023 C05t C ol S Growth Fund- 4263 unrts held at 31st trnbel 2()24 27198 24853 13501 Note 8 Anatysis of N•t A880ts Funds Current Accounts Invo•im•nts Total Unrestricted General rksignaied 14586 3593 1781 11720 16367 15313 R¢stricted 18179 13501 31680 Note 9 Restrici•d Fund Pet*i18 Totsl Totsl Special t)ff•ring• 2024 2023 Incomo Legacy Donations Bank & Oep051t lfiterest Expendilure Exc855 In¢ome Balance •t 111124 Balance at 31112124 Page 10
Urquhart and GnmOrSt0Tr Churth of Scotland Bud9et 202S ¢iul Actu¥1 2023 2024 Offerings WFO Scheme I non gift Gift Aid Oonalions Tax recoverecl on Gifl A donationG4sDs Ordinary offeringsi open p4aiei Coffee donation5 Midweek meeting Weddings èncj funerals Life and Work subseriplions Othef donations Elec1rCl1y- rnanse £4.1 £14.u 14.49% 6.160 6.1x9 X,476 •24 JOS 1.291 £0 J20 lJ16 292 Other Ordln8ry Congfegation•l Incom• Contribu110ns from Congre9alional Or9anr£aiiong Coniribution for Hall Use Manse rental Oiher Incorne Incorne from Special CoSWions and lundraising for olhtf charil 1.24) 1.1124 1.4711 4¢) 971 £i.I 14.746 2.X2J In¥•stment Ir4com• L474 476 Sale of Inv••tm¢nt• £ID.w Total Incorne L40.2W q2.147 Genor•l ndl Naljoiial Ministry MissMY)s ond WKlef Giving 10 Grow Presbyitrry due5 Donation5 10 M15sion and Wider Wtyk £24J41 L<IM 11.74J £24JlSI 12.244 19.424 Loc•1 Minl¥i M1nisier's epenSeS Locum Pulpit supply £I,MI 7NJ 15th97 J,D2X 1.4116 4,4J4 Loc•1 on Treasufef Stationery & photocopier Equipment Publitaiions Healing and Iighlin9 Council lax and Insuranc Cleaning Fabri¢ ¢ostS MaTise expenses Donalions Other expense5 Organ Fund Paymenis from Special Colleclions Church organvzalions £I.WMI l.Oq7 679 7JgJ 4.076 164 10.$12 JJ64 106 lJ62 4J74 414 1.477 £1 LYMI £1.SIMI 3 J.149 21M N19 27.IAI t2J.41M 21.163 TOTAL EXPENDITURE $4.1141 44.022 SURPLUSI IDEFICITI -£441 -2.1194 111.0.$9