Tts TtSLG betftr PRESBYTERY OF INVERNESS KINMYLIES CHURCH OF SCOTLAND, INVERNESS ANNUAL REPORT AND ACCOUNTS YEAR ENDING 31 DECEMBER 2024 Congregaiional referen number: 372151 Scottish Charity Number: SC020888
Reference in rallve knfNmaUc Ch8rlty Name: Klnmylles thurch of Scotland, Inverness arity R•8lstr•tlon 1Mber. SC020888 Congregation Reference Mber. 372151 Contart Addre55: Kjftmylies Way Inverness rv3 8TP Web Slts: .kinm lés.co.uk Con re atlonal Board (•) Kirk Session members are also Con8re8atiofftal Board members Prlndpal Offlu B••rtts Minister: Joint Session Clerk.. Clerk to the 8oard'. Treasurer: Prop?rty Convener: Inde enden Éxarnln l Ber Bank of Scotland 2-6 Eastgate Invernes5 IV2 3NA
Trustees, Annual Re Year En 31 Dernbel 2024 Stsurtufe, 6overfftan and ManageMt Governlng Document The Church is administered in accordancè with the temis of the Deed of Constltution. Recrultment and Appolniment of Trustees Members of the Kirk Session and the Congregatlonal 8oard are the charlty trustees. The Kirk Session member5 are the elder5 of the Church and are cl¥)sen by the Session from those members of the Church who are considered to have the appropriate spiritual grfts and skills. Thé Congregational Board is appointed from within the Church members vtho are invited each yeaw to nominate individuals to become Board members. Such nominees are eonsidered to have the appropriate gifts and skills to contribute to the management affalrs of the Cthurch. Board members are then appointed at the Stated Annual Meeting in March and Serve for a period of one, two or three years, after which they must seek re.ele¢tion at the next Stated Annual Meeting if they wish to continue in office. Kirk Session members are also Con8re8ational 8oJrd mernbers. Orianlsatlonal Structur• The Kirk Sesslon, which 15 chalred by the Minister, meets at least four ts'mes a year. It is responsible for the spiritual affairs bwthin th• Church. The ConÉre8ètional Board. also chaired by the Minister, also metts four time5 a year. It Is prirnarily responslble for the flnancl and property affairs of the Church. Certain re$ponsibilities are delegated to a Property SuKornmittee Ichalied by the Property Convenerl. Objectlves and Actlvltles The Church of ScOand Is Trinitarian in doctrlne. Reformed in tradition, and Presbvcerian in polity. It exlsts to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It Co?ente5 with other Churches in variou5 ecumenical bodies in Scotland and bryond. At Kinmylie5 Church. a mornin8 servic* of worship takes place every Sunday. A morè informal and varied event for local farnilies takes place once a month on a Sunday afternoon. In addition, an informal evening ¢af• styl• m••tin81Th4t Sund•y Ni8ht Thinil, w•$ Introded ond IJ held monthly. Durlrig invrnlng services our Sunday School (called The Zone) meets for children aged 4 to 11. Monthly worship services are hdd in the local nursing home. Extra services of worship were held in the Church at Chrlstmas time, Includlng a 'REflective ChrlsDn•s' for people wl)o were strugglin& and end of term primary school events, Our Sunday morning service5 are livestreamed wlth the Sernie being made available on the church YouTube channel. These are available for anyone to view, and have conth'nued to help those who are nable to attènd church physically. These are also posted ¢)n our ehurch Face Book page. We continue to Contact our fellowship via email every Saturday. to provide the livestream and YouTube links, and also to give information on things taking place during the following wee We have continued to share Communion together during moming services.
On Monday evenings durin8 term-time thè church 'Monday Club.. which includes game5. crafts and hiblical teachingy was run for primary aged children. These have continued to be well attended. Until recently, youth group for teenagers met on Sunday eveniry. Recently. a Monday club plu5 for young people in primary 7- secondary 3 was introduced and meets everytwo weeks. A prayar mtIng takes placè (via Zoornl fortnihtly on Thursday eveninqs. with fgllowship groups rneeting on the alternate Thursdays. Weddin& funeral and baptismal services tske place at the church as requested. r Parish Assistant continued to have excellent acce5S to both the secondary and primary schools In the parish, with opportunities to speak at assemblies, a5515t with RME le550n5, and lead Scripture Union Groups. However, at the end of July this post w•$ m•de redundant due to changes in Church of Scotland financial arrangements. We have conts'nued with 'Café Connecv, a weekfy coffee morning open to both membeT$ of the church and also the wider community. These hawe been V11 attended and well re¢eived. Other a¢ttviti•s which have been ongoing for some time are 'Ladies who w?Ik' and 'Mèn'g breakfasts,. In addition, 'Ladies' Take-away Nights, are now included in our sotial artivities pro8ramme. Achlevements and PerlormwKe Regular contact with the whole church fellowship has been maintained using thè platforms developed during lockdown, all of which has been warmly received bv members, adherents and other church attenders. We continue to be very mueh •n¢ouraq•d by thevolume of¥ttendance at church, with between 50-70 attendlng each Sunday. In addition. our YouTube videos contlnue to have viewing figures of between 2Tr30. The church building is well used by outslde orlanisatlons on a fornial lettlng basis and we hope that the livestreamlnq faclllty will be a further incenty've for future lets and events. Fln•ndal R•vl•w Totsl receipts in 2024 were£61,6141£83,177 in 20231. Totsl payments in 2024 were £81,3441£82,366 in 20231. The deficit for the year was therefore £19,730. The principal source of income 15 the weekly offerinis received at Morning Services or by standing order as part of the congregatKJn's worship of God In the form of Gift Aid, Freewill crf Open Plate offerings. Tax recovery on Gift Aided offerings (including thosÈ for the Project Fund) and on the Open Plate totaled £8.481 in 2024 {£7.279 in 20231. In 2024. the annual birthday appeal raised £2,4501£3,755 in 20231. y11 be used to upgrade the manse hallway carpet and redecoration. We continue to support mission. by supportinq two partners with specific links to mernber5 ofthe con8re8ation. These are Scripture Union and Scottish Bible kniety- Reserves Pollry It is also the Trustees. policy to build up reserves for the Fabric of the Church, rnanse and ground5 in order to pay for repair5, maintenance and improvement in future years. This ts likely to grow as a financial commitment for the congregation as the building5 age and require increasing repair and improvement. A reserve of £50,(KK) is considered desirable for future fabric work. At the end of 2024 the Fabric Fund balance was £24,040 {£23,5fA in 20231.
5tsternefit of Trusteeg Respffithllltles The rnembers of the Kirk Sesslonlcongregational Boaid must prepare financial statements whith gwe sufficlent detsil to enable an appreciation of the trhnsactions of the Church durlng the flnancial year. ThÈ rnember5 of the Kirk Sessionlcongregatlonal Board are rE5pwsible ILY keeping prcper accountirq records kh. On request, must r•fltth¢ financial position of thÈ Church atthat time. Thts must be done to ensure that the financial sLiternents comply wth the Charth'es and Trustee Investment IS¢otlandl Art 2005, the CharitiesA¢counts (Seotlèndl Regulatkons 21X)6 andthe Regulations Anent ConAreKatioThal Finance opproved by the Gener31 Assernbly of the Churth of Scoiland in 2CK17. They are also re5ponslbla for safeguarding the a55ets of the Church and must tske reasonable st4)s for the prevention andlor detection of fraud and othér irregularities. Approved by the Trust and signed on their behelf Jolnt Sessirm Clerks 12 March 2025
endent EMInerf A crt Tntstses of Kln nd In¥erness SC020888 I report on the actounts of the charity for the year ended 31 t)Ècember 2024 whieh are spt out on pages 1 to 14. Respecilve Responsibifill•s of Truste•s Examlther The ¢harlty's trustees are rt$ponsiblètorthe preparatlon of the iccounts In aCCQfdarKe with the terms of the Charities and Trustee InvÈstrnent (Scotlandl Acl 2005 and the Chaiitits A£counts Istotlandl Regulations 2(M)6. Thè charity trustees considef that the audit requirement of Re8ulation 10(Illd) of the Account5 Regulations does not apply. It is my responsibillty ID examine the accounts as required under Sertlon 441lllcl of th¢ Act and lo stste whether particular matters have come to my attention. 811$ of Indepqnd¢ni EMamlner'$ Strtnl My examination 1$ carried out in accordance with Regulation 11 of the Charitles A¢cLwnts1Scotland Regulation5 2CK)6, An examirt¥JD includes a review of the ac¢ountin8 records kept by the chaiity and a comparison of the accounts presented wlth those iecords. It also includes canslderation of any unusual Items or disclosures in the accounts. and seeks explanations Irom the Irustee5 conc¢Tnlw any such m4btters. The procÈdure5 undertakén do noi provide 411 the evidencè that would be wequired in an èudlt, Ind ¢onsequently I do not express an audrt opinioD on thè view given by the accounts. Indep•ndent ÉxamlneT'5 Siat•ment In th* eourse ol my exarnination. no matter has come to my attenti which giv•s me reasonable cause to believe that in any rnaterial respert the requirements • to keep accountlng records in accordance wlth 5ectl(Jn 44111(al of the 2fA)5 Act and Regulatlon 4 of the 2(M)6 Accounts R4ulations. and to piepire ae¢ounts which accord with the accountirya records ind eornpty wlth Regulitlorn 9 of the 2C(16 Accounts Regulations have not been met. or to which, in my opinion, attentk)n should be diawn in order to enable a proper understandin8 of th• a¢Unts to bo reached. H CJuna5 (Signed)
In Iles Ch RKel ts •n Yé ended 31 ItNern•ss rnents 24 Gner•l Totsl Totsl 2023 Funds J124 VnMstri¢tsd 2024 2024 Rec WFO Scheme 8.209 29.635 8.230 3.696 8,209 29,635 8,481 3,696 B,298 27,090 7,279 2.837 61ft Ald Givings Tax on Gift AKI Open Platé 29,635 82311 696 251 ijther Offerlngs, Glft Days Weddin8s and Funer41$ Other Doff ation5 Proleit Work Totll Donitlons 1450 60 100 635 635 soo L135 2,269 55.975 1.720 30.755 78,719 2,269 5,470 SO05 $0.$05 Bank and DepDsIt Interest 476 476 56,451 295 50,505 50J05 5.946 79,014 Rental of prmlse$ Grants 5.163 5.163 4.163 $5.668 55.668 6&614 83,177 Cast of yn•f•tlwlunth Chrftable •rtiviti•s 51.433 SL43J 29,911 8L344 82,336 51.4>3 $1.433 29,1 8L344 82,336 Exc9$5 ol RgC41pts owr Pyments forth• y•w 4.235 4235 .23.965 -19,730 In the Year 4.115 .iJ,965 .19,730
Kinm 18s Church of Scoiland Inverness Statem B4an At 31 December 2024 Genp3al Funds 2024 Deslp)ated Funds 2024 Tolal Unfesirfrted Funds 2024 Restrluèd Funds 2024 Total 2024 Totsl 2023 nkan Cash Balan At l January 2024 Movement in Year At 31 D•c•mb•r 2024 15,095 4,235 19.a30 15,IY)6 30.101 4,235 34.336 41.551 -23.965 17.586 71,652 -19,730 51.922 70,811 841 71,652 15.C Gfft ASd Recelvable 033 533 The a¢counts were approved by the Kirk Session/Con8reg•tional Joaid on 12 March 2025. For and on behalf of the Klrk Sesslon1Ccffl8re8aticll Board Joint Sesslon Clerks Treasurer
TNstq¢ Remuner•tlon and Related P•rtyTYanyrtkJns Duringthe year no truse$ recÈlved remuneration E>r rdMbtsTsntQI exp•tse& 201Z Travel expense5 Toul 960 960 2 Mo¥wTnts In Fynd$ AIAI Inromlnl Imiol At JI D4¢ 2024 R•strfrt•d fvndi Project Fund F•brlt Fund Equipment Don10Th5 Grant Fundln8 Transferred to Gen•r•l Fundfrom Prolect Fund General Fund Tot•1 A•itrtd•d lunth 27.940 8314 1269 -30,209 3,992 3,992 2.701 l701 40.246 .30.709 Unr•strkt•d lunds 0esi8rtated Overs•as Ml$3lon 0esi8nated Fabrfj¢ Fund Gener•1 Fund Tot•1 unr•str1rt fvnds 61 15,2SO 16.095 31,406 61 15.726 20.331 36.118 476 55,668 56,144 -51,433 -51433 Totsl FdI 7L652 142 51,922 05es of Rertrided Fu fvojrft Fund.. These fund were used to fftd our parish assistantwtw) W¢) w(Ih SchoolchiTn, vouw adults and families Inthe thurch and I ¢ommuDity. Thls post ended In June 2025 and the balKKe dthefund was ttan5ferred tothefjeneral Fund wher¢ ust is restr5rted toworkwth perwe in thethurth. Fibrfc Fund.. These monles ha¥e been donated io hdpwith matth fvndingforour Adapt and Thrf¥•Grant. Pu oses of Des1 na Fabrfc Fd. ThÈTiusttès h•¥e Set OsidefundsfLV the maiTrteeaTr imwo¥*nertof Churth property.
Mlnlster's Stlpond All Church of S¢otland congregations contributè to the National stipend Fund5 which bears the costs of all ministers, 5tipend> •nd employer'$ contributions for national insurance, pension and housing and loan fund. Ministers, stipends are paid in accordance with the national stipend scale, vthl¢h Is related to years of seryice. For the year under reviewthe minimum stipend was £31.642 and the max)mum stipend (after 5 year5) £38,884. Collectlons Olsbursed to Others In addition to the General Fund Income recorded. the following intome from Special CollectK)ns for special purposes VAS received and distributed duflng the year. 2024 2023 Inverness Street Pa5tor5 SNAP Totsl 177 79 177 79 io
5 Analysls of Payrnents General Funds 2024 Unrestrirted Funds Totsl 2024 Desl8nated Funds 2024 Total 2024 Total 2023 Note Fund$ 2024 Charltabl Artlvities Ministries & Mission Allocation Presbytery Oues Ministerfs Expenses Pulpit Supp Other Staffing Costs 24,624 24,624 24,624 24,624 495 960 960 520 1,775 1,775 L775 1,697 Fabric Repalrs and Maintenance 4893 ,430 Council Tax, Insurance & Resident's Ass'n Church Office Expenses Organ and Music 5.297 5297 S,297 5,039 1,302 &3tr2 1,302 1,752 395 395 395 369 Heating and Lighting Upkggp of Grounds 4,362 4362 4,362 3,075 1,055 1.055 1,055 1,090 OutrÈachlLocal Mi5510n inc flowers EquipmÉnt Youth Work Project Fund 654 4.251 867 654 4251 654 4751 980 760 877 29NII 29,411 31,058 Manse upkeep 672 672 672 2,406 other Expenses Total Payments 27 27 27 199 5l433 51853 29,911 81344 82.336 li
other donatlons Other donations: 2024 2023 SmartiesTubes Donations at Our Space Donations from Monday and Holiday Club Cafe Connert 13 382 38 251 337 635 187 620 Restrlrted f quipment Fabric I,Th)o I,ioo Totsl 1,135 1,720 Accountln8 Pollde$ lal The Accounts are piepafed on a cash basls. Ibl Heritsble pr¢Jperties, consisting of the ChUh, Halls and Manse, are not recorded in the Accounts. Icl Normal fabric repairs and maintenance are charged to the General Fund. Extraordinary rephir5 and Improvements are met the designated and restricted FabTic Fund5 and/or by special fund raising efforts. 12
. Pfojett Fund- 2024 Incom• 2024 2023 Amount from Loul C¢n#re8JtKJn41 Fund5 Gift Asd donation Other Donation5 Blrthéay Appeal Tax raco¥4r on Gift Aid Bank Interest Café Connect Ir4•w in XJ211 19.515 820 3.755 5,889 310 2,074 195 Incgme Generatsd by Project: Mond•y Club. Our Spa. Summ•raub 465 30.755 T¢)tsl In¢ome 2269 expendltsre Staff Costs SaSarl•s P•nsion St•ff Costs includ• NMRC prymMts Ne5tcontribulions 28,310 i.ioi 28,935 1.618 Administratloft Costs Station•ry Any Oth•r C<1 Art •Dd cr•ft m•t•rt•15 us•d w6th thbs and schools RME mal•rf• u5•d with %hog1s SumrNr Club ioi 147 53 F¢od ènd cat•rfni at events 195 Tot•1 Exp•ndltur• 29AII 31.058 E¥c•ss Exp•ndltu• ov•r Ineam• -27,142 -303 alane• brou¥ht forward 27,940 28,243 Balanth on Fund to b• 1•strfjC to Yoirth Work Transferred to General Fund rried Foard 27,940
- Movement In Year- 2024 Gerral Funds 2024 Desi8nated Funds 2024 Restricted Fur#Ys 2024 Bank & Cash Ba1CeS Funds 2024 2024 Brou8ht forward Income EXndItUre Movement in Yelr Transferred from Projett Fund Carrled Forward 15.095 55,668 51.433 4.235 61 4,992 3.201 500 20,148 55 SIA33 51.933 6,936 798 27.882 2,701 798 8,491 19,330 61 19,391 Biought Forward income exp•nditur¢ Movernent In Ye•r Carrid Forward 250 476 8.314 23 476 476 476 15,726 476 15.726 476 24,040 8314 Eroi•ct Fund Brou8ht Forward ineome 27,940 2,269 29.411 -27.142 27,940 2,269 29AII .27,142 expendlture Movement in Year B•lan¢e trnn5terréd to General Fund -798 ndT 19.330 15,787 35,117 I65 51.922 14