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2024-12-31-accounts

The Church of Scotland

Parish of North West Lochaber

CONGREGATIONAL ACCOUNTS

Year Ended 31 December 2024

Congregation No: 382186

Charity No: SC021584

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Reference and Administrative Information

Charity Name:

North West Lochaber Church of Scotland (known as Parish of North West Lochaber)

Charity Registration Number: SC021584

Congregation Reference No: 382186 Contact Address:

Trustees

Bankers

Bank of Scotland, 62 High Street, Fort William, PH33 6AE

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Trustees’ Annual Report Year ended 31 December 2024 Structure, Governance and Management

Governing Document

The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form).

Recruitment and Appointment of Trustees

Members of the Kirk Session 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 considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. was inducted to the parish on 1st September 2018. He retired on the 30[th] September 2024. was appointed from 1[st] October as Interim Moderator.

Organisational Structure

The congregation is administered in accordance with a Unitary Constitution. In 2024 the Kirk Session met ten times in-person, with some members using Zoom. The Kirk Session is responsible for all spiritual and temporal affairs within the church.

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists 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-operates with other Churches in various ecumenical bodies in Scotland and beyond.

Achievements and Performance

Worship services were held in Mallaig and Arisaig on alternate Sundays, at Mallaig Church on the 1st, 3rd, and 5th Sundays each month, and at Arisaig Church on the 2nd and 4th Sundays. Visits to the Small Isles have taken place at around two-month intervals. Chaplaincy visits to schools have been resumed on the islands and in Knoydart, but input to the mainland schools remains limited.

The weekly Ladies Bible Study, Thursday Drop-In, and Gaelic Conversation groups, fortnightly Music Group, and monthly prayers, all continued at Mallaig Church Hall throughout the year, as did Table Talk weekly at Arisaig. Messy Breakfast has continued monthly on Saturday mornings.

Two members that have moved to the area were admitted to membership of this church and added to the Communion Roll. During the year, we lost 3 members through death or moving away. An Elder that has moved to the area was admitted to the Kirk Session.

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Following a review of the Presbytery Mission Plan and audit review of the churches in the parish, a decision had to be made to close one of the churches. Following discussion and consultation with the congregation, the Kirk Session regretfully made the decision to sell Arisaig Church.

From November 2024,

was appointed Locum Minister.

Financial Review

The principal source of income is standing orders and other regular gifts by members of the congregation, which totalled £20,368. During the year, £6,259 Gift Aid tax recovery was received from HMRC.

Expenditure during the year has been tightly controlled. The work to rebuild the Bay Windows at the Manse, the congregation’s home for its minister, was completed in January 2024. This had taken two years of searching for a contractor. An interest-free loan of £30,000 was offered by a neighbouring congregation, and along with the earlier grant of £15,000 from the General Trustees, added to Fabric Funds held for us by the General Trustees, which allowed the work to be undertaken. The bulk of the invoice was not paid until into 2024.

This invoice was settled with the remaining £14,100 from the General Trustees grant and £4,808 from a drawn down of £13,395 from the Consolidated Fabric Fund. The remainder paid for electrical work at all our buildings (£5,687) and external painting at the Manse (£2,900).

The original £30,000 loan remains a liability and it is intended that this will be settled using the receipts from the sale of either Eigg or Arisaig Church, whichever is completed first.

Funds available at the end of the year have increased by £1,633, with a balance of £13,761 in the General Fund (2023: £12,128) .

Reserves Policy

The Policy of the trustees is to maintain a minimum reserve of £5,000, equivalent to two months’ ordinary expenditure. Total funds during the year were maintained above this level.

Statement of Trustees’ Responsibilities

Charity law requires the trustees to prepare financial statements for each financial year which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:

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Approve by the Trustees and signed on their behalf ,

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Session Clerk Date: 22 April 2025
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Parish of North West Lochaber Church of Scotland, SC021584

Independent Examiner's Report to the Trustees

I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 6 to 11.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006.

The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) 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 accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date: 5 May 2025

6

Receipts and Payments Account for year ending 31 December 2024

Receipts
Incoming resources from
generated funds
Income
Activities for
generating funds
Investment
income
Incoming
resources from
charitable
activities
Grants
Receipts from
General Trustees
Loan
Other
Total
Receipts
Payments
Charitable
activities
Governance costs
Total
Payments
Excess of Receipts over
Payments for the year before
transfers
Transfers
Excess of Receipts over
Payments for the year		 Section
1
2
3

4
5
6
7
8		 Unrestricted
Restricted
Endowment
Funds
Funds
Funds
Total
Total
2024
2024
2024
2024
2023
£
£
£
£
£
28,770
-
-
28,770
28,787
3,628
-
-
3,628
2,682
-
-
-
-
-
550
-
-
550
400
14,100
-
-
14,100
-
13,395
-
-
13,395
-
-
-
-
-
30,000
2,190
-
-
2,190
-
62,632
-
-
62,632
61,869
9 61,000
-
-
61,000
61,528
-
-
-
-
-
61,000
-
-
61,000
61,528
1,632
-
-
1,632
341
-
-
-
-
-
1,632
-
-
1,632
341

7

Statement of Balances at 31 December 2024

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Unrestricted Restricted Endowment Total Total
Funds Funds Funds
2024 2024 2024 2024 2023
£ £ £ £ £
Bank & Deposits Balances
Bank & deposit balances 12,128 30 - 12,158 11,834
brought forward
Movement in the year
Excess of receipts over payments 1,632 - - 1,632 341
Bank & deposit balances 13,761 30 - 13,791 12,175
carried forward
Balance of loan to be repaid 30,000 -
The accounts were approved by the Kirk Session and Financial Board on 22 April 2025
for and on behalf of the Kirk Session and Financial Board
Session Clerk
Treasurer
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8

Notes forming part of the financial statements for year ending 31 December 2024

for year ending 31 December 2024
1
Voluntary income
Ordinary Offerings (Open Plate)
Offerings through bank
Tax recovered on Gift Aid
Legacies
Other donations
Other income
2
Activities for Generating Funds
Use of Premises
Stall at Arisaig Games
Soup & Sandwich Lunch
Quiz Nights
3
Investment income
Deposit interest
4
Incoming Resources from
Charitable Activities
Weddings and Funerals
5
Grants
General Trustees Manse
Windows
6
Receipts from General Trustees
Consolidated Fabric Fund
7
Loan
Acharacle & Ardnamurchan
8
Other
Refunds
Insurance claim
Receipts total		 Unrestricted
Restricted
Endowment
Total
Total
Funds
Funds
Funds
2024
2024
2024
2024
2023
4,093
-
-
4,093
5,071
16,275
-
-
16,275
18,116
6,259
-
-
6,259
3,707
-
-
-
-
-
2,144
-
-
2,144
1,629
-
-
-
-
264
28,770
-
-
28,770
28,787
632
-
-
632
769
1,858
-
-
1,858
1,913
628
-
-
628
-
510
-
-
510
-
3,628
-
-
3,628
2,682
-
-
-
-
-
550
-
-
550
400
550
-
-
550
400
14,100
-
-
14,100
-
14,100
-
-
14,100
-
13,395
-
-
13,395
-
13,395
-
-
13,395
-
-
-
-
-
30,000
1,820
-
-
1,820
-
370
-
-
370
-
2,190
-
-
2,190
-
62,632
-
-
62,632
61,869

9

Notes forming part of the financial statements for year ending 31 December 2024

(continued)

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Analysis of Resources Expended
Charitable Activities
Giving to Grow
Presbytery Dues
Minister's Travel Expenses
Pulpit Supply
Fabric Repairs & Maintenance
Highland Council Tax
Electricity
Insurance
Church Office Expenses
Messy Breakfast
Arisaig Games
CCLI
Locum
Paid in error (and recovered)
Agency distribution for
third parties
Governance Costs
Independent Examiner’s Fee
Total expenditure		 Unrestricted
Restricted
Endowment
Funds
Funds
Funds
Total
Total
2024
2024
2024
2024
2023
£
£
£
£
£
13,442
-
-
13,442
15,610
-
-
-
-
424
2,413
-
-
2,413
2,386
535
-
-
535
262
29,137
-
-
29,137
34,046
2,538
-
-
2,538
2,977
5,311
-
-
5,311
1,443
3,807
-
-
3,807
2,987
-
-
-
-
11
82
-
-
82
6
574
-
-
574
682
93
-
-
93
87
2,668
-
-
2,668
370
400
-
-
400
2
61,000
-
-
61,000
61,293
-
-
-
-
235
-
-
-
-
-
-
-
-
-
-
61,000
-
-
61,000
61,528

10

Movements in Funds for year ending 31 December 2024

Restricted funds
Boat Charter
Fund
Unrestricted
funds
General Fund
Total funds		 At 1 Jan
Incoming
Outgoing
At 31 Dec
At 31 Dec
2024
Resources
Resources
Transfers
2024
2023
£
£
£
£
£
£
30
-
-
-
30
30
12,128
62,632
61,000
-
13,761
12,128
12,158
62,632
61,000
-
13,791
12,158

Purpose of Restricted Funds Boat Charter Fund To be used to enable pastoral visits to the Small Isles and Knoydart.

10 Trustee Remuneration and Related Party Transactions

During the year reimbursement of travel expenses was made to and the locum (£2,413). The Parish also paid Council Tax of £2,538 relating to the Manse, which is provided for the use of the Minister. No trustees received reimbursement of expenses.

11 Investments

No investments are held.

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12 Staff costs and numbers
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The Parish of North West Lochaber employed no staff during 2024.

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £30,135 and the maximum stipend (in the fifth and subsequent years) £37,032.

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APPENDIX

FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES FOR THE BENEFIT OF THE CONGREGATION

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382186 North West Lochaber
Consolidated Fabric Fund
2024
CAPITAL
ACCOUNT £
Credit balances held at 31 December at cost -
Market value of balances at 31 December -
REVENUE ACCOUNT
Credit balance at 31 December 6,444.27
TEMPORARY ACCOUNT
Credit balance at 31 December 7,208.04
£13,394.69 drawn down in respect of Manse Window Repairs (£4,807.60), Manse Painting (£2,900.00) and
Electrical Works (£5,687.09).
Individual Fund
Purpose: Fabric for Eigg Church
2024
EXPENDABLE £
Credit balances held at 31 December at cost 10,100.99
Market value of balances at 31 December 16,269.81
PERMANENT
ENDOWMENT
Credit balances held at 31 December at cost -
Market value of balances at 31 December -
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