Scottish Charity Nwnber. SC022822 Inverness Associated Presbyterian Church Annu21 Report and Flnanclal Statements for the year ended 31 December 2024 |+P Innes & Partners
Inverness Associated Presbyterian Church Contents Page Reference and Athiinistr&tive IDfornMtion Report of the Tru8tce8 Report of tbe Indendent Examiner Receipt and panentS Account Statement of Balances Not¢$ to th¢ Finoncial Ststem¢nl
Inverness Associated PTesbyterian Church Reference and Administrative Information Minister.- Elders.. A%4e$%rtrr Elder. Deacons.. Treasmrer.. Principal Offl¢¢.' Kingsview Christian CentsE Balnafettack Ro&d Invemess IV3 8TF Charity Number.. SC022822 Independent Examiner.. Innes & Partners Limited Chartered Certified Accountants 9 Ardr055 Str¢ct Invemess IV3 5NN Bankers. Royal Bank of Scotland Falcon Square Ea5tgate Shopping Centre Inv¢rnc58 IV2 3PP Pagc I
Inverness Associated Presbyterian Church Report of the Trustees for the year ended 31 December 2024 The TThteeS are pleased to present their report together the financial stalcmcnts of the ¢hur¢h for the year ended 31 December 2024. Governlog do¢ument Thc charity is a mcr8cd congregation (incorporating Inverncss and Dingwall congregations) of the Associat Pre5by¢rian Chwch¢s of Scoilaud (SCLY)2313) Bnd thses the model constitution of that &M)dy- Decd of Scparation from th¢ Free Presbyterian Church of s(land dated 27 May 1989. and resolution dated 30 May 1989. Objectlves And Aetlvltl The church's obj¢ctiv¢s arc to glorify God and to work for the advanccmcnt of Christ'8 kinsdom within th¢ loL communi(y and Lhruughout the world. Rttrultment #nd ppolntment of tru$teeJ The charity trustees are members of the Kirk Session {elders) and the Deacons, Court. The elder5 and deawns aT¢ ¢l¢ctsd by the members of the congregation from tho8¢ m¢MrS who ar¢ ¢onsidered to have th¢ appropriuie gift5 and 8ki11s. Thc ministcr of thc congTcgation is elder and d¢o¢ort cx officio and acts a5 a Moderator of the Kirk Session and chaimian of the Deacons, Court. All clders are a150 d¢arons. Revftw of our Aehltvement Perfonnance Ln 2024 the coBgregation continued its prayerful interest in practising Christian faith. This in many ways includirtg through caring for one anoth¢r. visiting th¢ 8i¢k, hom¢boun4 berVed and infimi. Almost every Sunday aftemooD. members of the church provided short setryices of worship in lo¢al care hom&s. Lunch clubs with guebL spellk¢rb were held onLV i month during school iemis. In DeLernber. we hosted short talks with tea and coffee explaining the meaning of Christmas. The talks were eniitled 'Why Jesus at Lhristsnas'l, #nd explained why it matters who Jesus is and why he came into the World. Preaching during the year was based on Bible readings from both Old and New Testaments. These included series from the books of Galatians, Job. I Pctcr, and the Ten Commandments in Exodus 20. At thc Wthc5day cv¢ning Bible SllLdy and prdy¢r meeting, tea¢hing was bas¢d on th¢ book5 of Numbcrs and James. Various Christian works in the community w¢r¢ supported peTsonally. in pray¢r and with financial contributions from mission offerings. The church hosted a success1 launch evening for th¢ Wtside Youth Proj¢¢t and support5 this Yaluable Christian work in the locBI community. We thank the Lord God for his SU$]n1n8 ihe ¢hur¢h ihis y¢ar and enablin¥ us to learn and gTOW in his word and providing opportllnitie5 to prdctice Christian faith including sharing thc good news of Jesus Christ. Page 2 |+P Innes & Partners Chartered certffi ntants
Inverness Associated Presbyterian Church Report of the Trustees for the year ended 31 December 2024 Financlal Revlew and R¢serve5 Pollcy Thc chuTch's princip source of income is weekly offerin85> au8m¢ntcd by gift aid tax repayrnents whcr¢ approprialc. wa5 a (kficil for thc Or of £18,319 (2023.. surplw £10,610). At th¢ y¢ar-¢ndthere W¢T¢ total Lljnds of £77,522 (2023.. £95,841), the In]se& believe that they will able to m¢el cxpcnscs a5 they arise. ApprOvbyetI5tCe5............... ..... ..2025 and si8n¢d on their bdwif by.. P&ge 3 l+P Innes & Partners Chwtered Certified
Inverness Associated Presbyterian Church Report of the Independent Examiner for the year ended 31 December 2024 I report on the aCCotS of the eharity for the year ended 31 December 2024 which arc set out on pagcs 5 to 10. ReJpedlv¢ re$ponlbllltle8 of trusiees ex8mlner Th¢ charity's ttust¢¢s ar¢ r¢sportsibl¢ for th¢ preparation of the accounts in accorda¢ with the tern of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities A¢¢ounts {Scolland) Rcgulations 2006 (as amcnded). The charity's t1¢cS consider that the audit requirement of Regulatlon 10(1) (d) of the Accounts Regulations does noi apply. 1¢ is my responsibility to examine the accounts as requir¢d under s¢¢tion 44(1) {¢) of the Act to st8te whether particular mall¢rs have ¢ome to my attention. B•$l$ of Indep¢ndent ex•mln¢r's 8tatement My examination is carried out in accordance with Regulation I l of the Charities Arcounts Iswtland) Regulations 2006. An examination includes a review of the accounting re¢ords kept by the chatity and a ¢omp&rison of rhe accounts presented wilh ihose records. It also ineludes consideration of any unusual items or disclosure8 in the account$ and seeks eXpltionS from the trustees concerning arty such matter8. Thc proccdurcs undcrtaken do not provide all thc cvidcnce tba¢ would bc required in An audiL and Consequently I do not express An audit opinion on the view given in the accounts. Indepeudemt examlner'i $lAtement Ln the course of my examination. no matter has come to my attention.. which 8iv¢s m¢ r¢asonAbl¢ ¢ouse to believe that in any material respect the requirements.. to keep accounting records in accordance with section 44(1) la) of the 2(K)5 A¢t al Regulation 4 of th¢ 2006 Accounts Re8uiatioDs (4s am¢nded) and to pr¢par¢ accounts whA¢h accord withthe a¢¢ountin8 r¢eords and comply with ReguLation 9 of the 2)6 Accounts Regulations (as amended) have not b¢en me¢ or 2. to whi¢h. in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. Innes & PaerS Lijnited Chartered Certitied Accowitants 9 Ardross Street Inverness tv3 5NN Date.. . 2025 Page 4 l+P Innes & Partners Chartered Certtfied knrtants
Inverness Associated Presb terian Church Receipts & Payments Account Year ended 31 December 2024 2024 DeilgDated Funds 2023 Total Funds General Fund R¢stritted Fund5 Total Funds Reeelpts Chwch Door Collections Gift Aid Income Tax Recoverabl¢ Mission Collections LunLh Club Miscellaneous Income Church L¢t8 Bank Intcrcst 80,965 19.702 80.965 19,702 16,174 292 3,063 6.975 1,292 89.911 21,681 16,085 16.174 292 3,063 6.975 1,292 4.204 6.095 1,238 Total recelptB 111,997 16.466 128,463 139,675 Piymenti CbArltabk ActItIll Salaries Manse Expenses Héat and I,ight In8urance and Water R4te$ Motor Expcnsc8 StJlivncry Consumable9 Supply Experts¢s Conference Call R¢pairs and Maint¢naT)C¢ Lun¢h Club T¢lephone and Internet Co8t$ Adv¢rtisin8 Hy8ien¢ and Cleaning Missions and Donalions Outreach Work Sundry Expenses Independent Examination PÈyTolI fees Pension fund adminiytralions f¢¢s 57,546 25,903 7,960 1,714 420 845 718 3,074 7,262 57,546 25.903 7.960 1.714 420 845 718 3,074 7,262 117 ,042 63 1,068 19,700 10,360 6,152 91K) 738 1,21rt) 55,705 19,036 6,257 3.386 327 876 757 5.240 9,261 200 1,157 117 ,042 63 1,068 934 19,245 159 4,442 6,10 19,700 10,360 6,138 14 738 1,2(K) 823 1,200 Totgl p¥4ymen¢i 126,951 19,817 14 146,782 129,065 Surylu$l(delitlt) for the year Transfer behvttn fund$ (14,954) (3,526) (18,480) (3,351) 3,526 (14) (18.319) lu,610 Surylu81(deftltlt) After transfers Total funds brought fornard 175 (14) (18,319) 95,841 10,610 91,802 261 3,778 85,231 Funds carried forward 73.322 436 3,764 77,522 95,841 P28e 5
Inverness Associated Presb terian Church Statement of Balances As at 31 December 2024 NDtss 2024 2023 OpeDill% Deficlt ba1ce for yelr Closing blanee Opening Suryluj Closin£ balance for year b8loDce Bank account balance 95.841 (18.319) 77522 85,231 10,610 95,841 Total ¢sh 95,841 118,319) 77,522 8S,231 10,610 95141 Represented by.. Unre$¢rlcted funds D¢8lgngted fund Restrleted fund¥ 73J22 436 3,764 91.8U2 261 3,778 77 95 Statement of assets at 31 De¢ember 2024 Manse Kingsvi¢w Bainakyle Road Furniture & Equipment 266,467 350,000 178,482 9,8¥7 266,467 350,000 178,482 9,887 8Q4.836 St*tement of debtorj And prepAyments at 31 December 2024 Gift aid debtor 4,733 Loau to APC Cen1 Funds 60,000 4,137 60,000 64.137 S¢atement of credltors and accruali llt 31 December 2024 Independent Ex#mitsers fee 942 900 943 900 The finartcial stal¢m¢nts on pagcs 5 to l O wcrc approvcd by thc TSt¢¢5 on 5iLined on iheir behalf by the undernoted: 2025 and The notes on page 7 10 1 O forni parl of these financial %taternenLS. Page 6
Inverness Associated Presbyterian Church Notes to the Financial Statements for the year ended 31 December 2024 I. AccouDtiDg Policies Basis Pr¢ 4railo 4ndAssessmenr o Goi CopRcern The financial sta¢cmcnts havc bccn prcparcd und¢r Ihc hislorical cost convention, and in accordance with th¢ CIMrilic5 Accounts (Scotland) Rcgulalions 2006 (a5 &Tncnded). Thc financial stal¢ments have b¢¢ts prepared on a re¢¢ipts and p8ym¢nts ba¥is. For the pU0e of the Statement of Financi Activities as shown on page S. fimds arc defin¢d as follows: Unrestricledfynds comprise grants and other income received for the objects of the churcb without rther specified purpose 4ttd are awdilable as general nds. Desigitatedftthds represcnt unrcstrictcd funds which hayc been earniaTk¢d by th¢ Trust¢¢8 for p4rtLLular purposcs. RestrICtedfi4n compri8e income which been received for the objects of the church aT]d specified for a rcstrict¢d pury)0sc within thc5c objcct5 by thc th)nor. 2. Related Party TraMftlonJ Trugteei? Expenie4 Ind Rtmuneration The trustees Im¢mb¢rs of th¢ D¢a¢ons' Court) did not re¢eiv¢ any r¢mun¢ration or ¢xpen5&s for their S¢ryiC¢8 in the year {2023.. £DtI), ill thcir c&pacity a8 Trustccs. Saluries inLludes the gross salary paid to.. 2(124 £27,580 £11,179 £14,911 £ 1,118 2023 £26,515 £10,598 £14.135 £ 1,813 in his capacity as Minister In his capacity Evangelist iii his capacity Qs Caretaker IIL bi5 capacity as Relief Caretsker Pagc 7
Inverness Associated Presb terian Church Notes to the financfial statements Year ended 31 December 2024 J. MlsceJlntovJ IDcome Total 21124 2023 Di8cs Funerdl Donation Congt¢g8tional Lunch Other Don4lioJ)$ and ]n¢ome Ladi¢$ Eveninss 82 145 750 .952 279 3,063 1,443 2.272 244 4.204 4. 5¢•ff coth Ind DUnbber$ Total 2024 Totsl 1023 Gro88 salarfft¢s E[npl0$ Prn$ion ¢wilril)ution¥ $4,788 2,758 57,546 53,061 2.644 55,705 The number of employ¢es during the ycar whs 412023.. 4). No employee w#R paid in exce8 (jf £60,IM)(l th¢ finllncial year. S, Mnse ExperL Toll 21124 Tol 2023 He4t and L4ght Insurance Council Tax lelephone and BroadbaTKI Repairs ond Mainr•nance 2,479 211 3.094 646 19,473 25.903 2,173 453 3,012 383 12,815 J9,030 Page 8
Inverness Associated Presb Notes to the financial statements Year ended 31 December 2024 erian Church Mimloni Itsd DoNAtioni Totsi 21124 Total 2023 HighlandTh¢olowcal Colle8¢ Blythswood ItNersordDn Se&fthrer8 Blythswo(Kl FotKI Bath Fgith Missioll Scripture Uttiott MAnnA HotsAe W)rliffc Fliblc TT4nslator The Christian In$tillLt¢ Midd)¢ East Reformed Frllowship Tran5 WLYld BAdio IfwRI Compassion UK Merkiocb Free Chur¢h Aid Scthiish Bibl¢ Society CMJ Mi5Ston Mission Aviation Fellowihip Iniemfttion MiA9iOn to Jowi•h Pry)pl¢ SIsLW¢ G08poI Alaociition Ste4df45¢ GlobAI 1.630 2.025 2,651 j.ioo 1109 1.664 600 l.619 1.661 1.651 1.607 1.083 lJ25 1,624 1,656 I,ODO 1,750 1,334 5rMI 2,274 200 1,366 1.614 245 1,057 2.984 21325 7. sundry Exptniei Tot*1 2024 Total 2023 Speaktt1Con8re8atiIj Gifts Evan8•1ic&l Tim¢$ Pr¢sbw¢ry Luthch congatiOnal Lunch Housebound & Lar¢ Home Gifts Mis¢¢llatt¢ous Ba]Dakyi¢ Road Professional fccs Bank Churge8 BoDks fvr L2biary The Door Ma8azin¢ 906 72 19 867 522 72 1,719 169 27 414 69 3.190 300 545 33 60J 420 450 4,442 A52 Pige 9
Inverness Associatcd Presb terian Church Notes to the financial statements Year ended 31 December 2024 L Uthrertrfcted funds BAlIDtt t Recelpts Pyments Trlnsfers 3l.12.Z4 01.01.24 GcncT41 Fuftd Mission$ Lunch Club 91,802 111,997 16,174 {126,951) {19,71V)) {3.5261 3,526 73J22 261 4J6 14 The GÉrteral Fwd e4)¢ompasscs all incomE and txpcndithsrc relllting to thc primary f(Ku5 aCtieS of the hlty, other than the for which bJndin8 i¥ resirt¥l¢d. The Fund i¥ used tu fund aDd rLLO thB rnission tninigtry. The Luprch Ch4b FuJJd i5 Us¢d Lv j}d ar the lunch club Broup. 9. Rertrl¢t¢d Blante •t oi.Dia4 R¢¢elptJ 31.12.24 Ali8tair Grcwar 3,778 114) 3.764 Toi#l rHtrl¢t•d funds 14 Tr¢Allslaiy Cyrewar Fund 18 used to fvnd and Yupport the youth work. 10 Post Year end tra5£1105 Expenses rclating 10 2024 wlLi¢h did not cleir the knnk until 2025 d¢lail¢d as follows.. Gnerl Fund D¢ilp4ied Reitr5¢led Fundi Fllndy Plyrntnts Missions atbd Donations 1,525 Pl 10