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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 1￿Mber.
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 B￿￿er
Bank of Scotland
2-6 Eastgate
Invernes5 IV2 3NA

Trustees, Annual Re
Year En
31 De￿rnbel 2024
Stsurtufe, 6overfftan￿ and ManageM￿t
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 flnanc￿l and property affairs of the Church. Certain
re$ponsibilities are delegated to a Property SuKornmittee Ichalied by the Property Convenerl.
Objectlves and Actlvltles
The Church of ScO￿and Is Trinitarian in doctrlne. Reformed in tradition, and Presbvcerian in polity. It exlsts
to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national
Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every
parish of Scotland through a territorial ministry. It Co￿?ente5 with other Churches in variou5 ecumenical
bodies in Scotland and bryond.
At Kinmylie5 Church. a mornin8 servic* of worship takes place every Sunday. A morè informal and varied
event for local farnilies takes place once a month on a Sunday afternoon. In addition, an informal evening
¢af• styl• m••tin81Th4t Sund•y Ni8ht Thinil, w•$ Introd￿ed 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 m￿tIng 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 V￿11 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. y￿11 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•fl￿tth¢ 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 E￿MInerf 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'$ Strt￿n￿l
My examination 1$ carried out in accordance with Regulation 11 of the Charitles A¢cLwnts1Scotland
Regulation5 2CK)6, An examir￿t¥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
G*ner•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
SO￿05
$0.$05
Bank and DepDsIt Interest
476
476
56,451
295
50,505
50J05
5.946
79,014
Rental of pr*mlse$
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
P*yments 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 Sesslon1Ccffl8re8atic￿ll Board
Joint Sesslon Clerks
Treasurer

TNstq¢ Remuner•tlon and Related P•rtyTYanyrtkJns
Duringthe year no trus￿e$ recÈlved remuneration E>r rdMbtsTs￿n￿tQI exp•tse&
201Z
Travel expense5
Toul
960
960
2 Mo¥wT*nts In Fynd$
AIAI
Inromlnl
Imiol
At JI D4¢
2024
R•strfrt•d fvndi
Project Fund
F•brlt Fund
Equipment Don￿10Th5
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 F￿dI
7L652
142
51,922
05es of Rertrided Fu
fvojrft Fund.. These fund were used to f￿ftd our parish assistantwtw) W¢)￿ w(Ih
Schoolchi￿T*n, 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 F￿d. ThÈTiusttès h•¥e Set OsidefundsfLV the maiTrte￿￿eaTr￿ 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 ChU￿h, 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 Fo￿ard
27,940

9. Movement In Year- 2024
Ger*ral
Funds
2024
Desi8nated
Funds
2024
Restricted
Fur#Ys
2024
Bank & Cash Ba1￿CeS
Funds 2024
2024
Brou8ht forward
Income
EX￿ndItUre
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
Carri*d 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
I6￿5
51.922
14