Scottish Charity Nwnber. SC022822
Inverness Associated Presbyterian Church
Annu21 Report and Flnanclal Statements
for the year ended 31 December 2024
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Innes & Partners

Inverness Associated Presbyterian Church
Contents
Page
Reference and Athiinistr&tive IDfornMtion
Report of the Tru8tce8
Report of tbe Inde￿ndent Examiner
Receipt and pa￿nentS 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 TTh￿teeS 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$teeJ
The charity trustees are members of the Kirk Session {elders) and the Deacons, Court. The elder5 and
deawns aT¢ ¢l¢ctsd by the members of the congregation from tho8¢ m¢M￿rS who ar¢ ¢onsidered to have
th¢ appropriuie gift5 and 8ki11s. Thc ministcr of thc congTcgation is elder and d¢o¢ort cx officio and acts
a5 a Moderator of the Kirk Session and chaimian of the Deacons, Court. All clders are a150 d¢arons.
Revftw of our Aehltvement Perfonnance
Ln 2024 the coBgregation continued its prayerful interest in practising Christian faith. This in
many ways includirtg through caring for one anoth¢r. visiting th¢ 8i¢k, hom¢boun4 ber￿Ved and infimi.
Almost every Sunday aftemooD. members of the church provided short setryices of worship in lo¢al care
hom&s. Lunch clubs with guebL spellk¢rb were held onLV i month during school iemis. In DeLernber. we
hosted short talks with tea and coffee explaining the meaning of Christmas. The talks were eniitled 'Why
Jesus at Lhristsnas'l, #nd explained why it matters who Jesus is and why he came into the World.
Preaching during the year was based on Bible readings from both Old and New Testaments. These included
series from the books of Galatians, Job. I Pctcr, and the Ten Commandments in Exodus 20. At thc
Wthc5day cv¢ning Bible SllLdy and prdy¢r meeting, tea¢hing was bas¢d on th¢ book5 of Numbcrs and
James.
Various Christian works in the community w¢r¢ supported peTsonally. in pray¢r and with financial
contributions from mission offerings. The church hosted a success￿1 launch evening for th¢ W￿tside
Youth Proj¢¢t and support5 this Yaluable Christian work in the locBI community.
We thank the Lord God for his SU$￿]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
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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]s￿e& believe that they will ￿ able to m¢el cxpcnscs a5 they
arise.
ApprOv￿by￿et￿I5tCe5............... .....
..2025 and si8n¢d on their bdwif by..
P&ge 3
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Innes & Partners
Chwtered Certified

Inverness Associated Presbyterian Church
Report of the Independent Examiner for the year ended 31 December 2024
I report on the aCCo￿tS of the eharity for the year ended 31 December 2024 which arc set out on pagcs 5
to 10.
ReJpedlv¢ re$ponlbllltle8 of trusiees ex8mlner
Th¢ charity's ttust¢¢s ar¢ r¢sportsibl¢ for th¢ preparation of the accounts in accorda￿¢ with the tern￿ of
the Charities and Trustee Investment (Scotland) Act 2005 and the Charities A¢¢ounts {Scolland)
Rcgulations 2006 (as amcnded). The charity's t￿￿1¢cS consider that the audit requirement of Regulatlon
10(1) (d) of the Accounts Regulations does noi apply. 1¢ is my responsibility to examine the accounts as
requir¢d under s¢¢tion 44(1) {¢) of the Act to st8te whether particular mall¢rs have ¢ome to my
attention.
B•$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 eXpl￿tionS 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 & Pa￿erS Lijnited
Chartered Certitied Accowitants
9 Ardross Street
Inverness
tv3 5NN
Date..
. 2025
Page 4
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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 ActI￿tIll
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
ba1￿ce for yelr
Closing
b*lanee
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 Cen￿1 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 T￿St¢¢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 pU￿0￿e 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 TraM*ftlonJ 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. MlsceJl*ntovJ 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 exce*8 (jf £60,IM)(l th¢ finllncial year.
S, M*nse ExperL
Tol*l
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$tillLt¢
Midd)¢ East Reformed Frllowship
Tran5 WLYld BAdio IfwRI
Compassion UK
Merkiocb Free Chur¢h
Aid
Scthiish Bibl¢ Society
CMJ Mi5Ston
Mission Aviation Fellowihip
Iniemfttion￿ MiA9iOn to Jowi•h Pry)pl¢
SIsLW¢ G08poI Alaociition
Ste4df45¢ GlobAI
1.630
2.025
2,651
j.ioo
1109
1.664
600
l.619
1.661
1.651
1.607
1.083
lJ25
1,624
1,656
I,ODO
1,750
1,334
5rMI
2,274
200
1,366
1.614
245
1,057
2.984
21325
7. sundry Exptniei
Tot*1
2024
Total
2023
Speaktt1Con8re8ati￿Ij Gifts
Evan8•1ic&l Tim¢$
Pr¢sbw¢ry Luthch
con￿gatiOnal 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 aC￿￿tieS of the
h￿lty, 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
B*lante •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 tra￿5￿£110￿5
Expenses rclating 10 2024 wlLi¢h did not cleir the knnk until 2025 d¢lail¢d as follows..
G*ner*l
Fund
D¢ilp4ied Reitr5¢led
Fundi
Fllndy
Plyrntnts
Missions atbd Donations
1,525
Pl￿ 10