Bracadale, Dulrlnlsh and Snizort Church of Scotland Receipts and Payments Accounts for the Year Ended 31 December 2024 Congregauon No: 422320 Scottish Charity No: SC030117
Bracadale. Duirinish and Snizort Church of Scotland ontents Truslees, Annual Rewrt 14 Report of the Independent Examtn8r Staternent of ReIpts and Payments Stslern8nt o18alarkce8 Notes Fomilng Part ofth8 Flnand81 StateMts 112
Bracadale, Duirinish and Snizort Church of SGOtland Trustees, Annual Rewt Year Ended 31 December 21ll4 R•foronce and Admlnl¥tratlv• hrfonnatlon: Chanty Nam 8rnc•Jale. Duwinkth aThJ SnEryt chu of SCO8nd harity Registraty"on Number. SC030117 cOngregatn R¢f%yence Number. 422320 Contact Addr•Bs: 11 King6bw Romesd81 Srizort IS c4 Sky 519 Trn8to•8: lQrk Session.. prtnclpal Offlc•4wr•r¥: Minlster- Se8sion Cleè Doputy Sesglon Clerk.. Church Tre8gurer: Ind•polldgnt Examln•r. Bank•M: Bank ofscotnd Somerted Squar¢ IV519EH
Bracadale, Dulrlnlsh an(1 Snlzort Church of Scotland Trustees. Annual Report Year Ended 31 December 2024 Structur•, G¢>v•rnanc• and Manag•mw Govèmlng 04xument The Church is admirHSter•J in 8ccud8neA wilh lh• tsmB dthe Deed of cOtiti)llOn. RgGrvltrn•nt and AppoSntm•nt of Tru8t••s Mwnbers of t Kirk Session are dxrlty lJust06s. Th Kk S8sskn mwrbws are th& 8ldeTS of the thyrch and are ctrK)sen from those members oflheerch who are 0sidered lo have the aFproprial8 gfts and sknlls. The minisler. who E a merroer of Tk se"On. is el ty the )ngregatic and inductgd by Pre5bYty. BLBrd Members are then appolnted 81 slated Arnual MeetiriJ 8nO save for a period ol three years 8fter which th¢y mu8t 80¥k 81 nexl Slated Annual Meelry. Organl•atlonal Struclur• The Kirt( S&4srJn whlcth mèl8 èvery to dIsSS of th• thur¢h as raqulrod for #F4dlI affr8 wthin the d)urch. Ob}ectla •nd Athltl•s The Church of Scotland is Tmitarien in thxyrfnè. Relrt in trlItn ar¥J PSbean In pdicy. It exlsts to glorfy God and lo wDrk ft¥ the adVaruM of Chr1.$ lfjntyjom Ihrouout the world. As 8 natical Church. n a¢krwJwleth3es a disunciive Call and duty to brlng (rtlnances ot religlon to the people In every parh of 8coUand Ihipugh a lerritsxlai mnlsty. It (X)llOFeratos othw Gr?0$ In varfcus e0JMthl bodies in Scotlond 8nd beyond. S8Mee of Woyship we h•bJ 84¢h gJnday Bracadal•, tXarini¥h and Snizort and ff#xthly n Arni8(xt. Weekly prayer meetinoslbknl8 Study 9180 hdd in èath 8ro0. Athiev•mmts and P•rf¢rnianc• Mlnl¥try Update by th• R•v Giry 1¥¢ BOS Vlskin hern 1$ no peo&rfe wi&h-. {Pmvefts 29.'18J The Lc+rd c*led me back iitto tho Church ofscdland mIrry ovw2 ye8ts 8gD then into the new tjnffed parish of Bracadalg. Duirinish and Sniz(xt church in Novwnber 2023. 1 hav9 tho blossi ofa won 18Adpr.%h". IPAM cnnsisting ol an We h8ve m,on ?Ip moeiiflgs C)ri a TiJesdAy Rl l .? Ji)iTr? ?t thp wo.tl Higlilanfl college ver e past ye8r have tsken our lim to relknt. share aTrlpray overth6 way foThvard for Ihls newparish. The follcwlng wewrtis Sn9 whal we8re th8dylnvotred with in cur newp8n6h wthh the &cr always op8n to hear what the Lord would have us do In the dèys ahead.
Bracadale, Duirinish and Snizort Church of Scotland Tntstees. Annual Report (contlnued) Year Ended 31 December 2024 Achl•vom•nts and P•rlornian¢• ¢onllnu•d The prophet Hab8kkuk was commanded by rh8 L¢)nl lo.. Wnt8 th)wn th8 revelabon and meke it p18in on tablets so th8t the herald may run with . For the rnvdatkni awaits an apinted lime.. It $Pe8ks of the ond and wlll notprove false, though rf Ilng8r, w811 fwtt." 11 will certalnty come and .11 delay.- (H8bekkuk 2.'2-3) Llke the prophet was commaThY8d to wrfte the wsft)n down It Is lrycvtant that I do the samo. 11 n88ds to b0 mode clearand hopefulty we w1 allmn wlth th& same reve18th2 I h8V8 Wrtten out a type ofp8rfsh profile in 18mis ofgeography. wIaL4. ¢hiKch attend8n¢•. outr88ch events end milegge. Ple8se and rellect the followry. Thg newtylomiedp81ish OIBDS w8$ c(¥7sbluted ata Unw 8ndlnductiM setrvice 8tKensoleyre churth on Frthy Nov6mbw 2023. The new unkn is mad8 up orv folknvlng parfshas. Pansh ofBr8C8d8le Brg¢8do19 is 8 C08St81 Island partsh on lh8 Isle of Stye 8nd Is 9 mlles (15km) southwest ol PortTre. Th pansh has 8n 8rg8 01386.3 sq. km (1422sq. mi"les) arbaS f0urnwbowingpwish.' n8mety Dnrith, Portr8e, Str8th Bnd Snizort. Southwest.. Br8G8d818 142 sq mlles (Slrnan. C8rbosl, Portnalong. Glents?ltt&J One church buikling In the townshlp of Femi'lea. Brncadale Church ol Sc8nd. Th8r8 are nD other Chrtsoan ¢hurclw In Ihl8 areo. Parislj of Duirlnlsh Duinnish is 8 coaslal island p8ri&b th8 l¥le of Stye aTrl 15 mrfes (24kn7) V8¢ of Portm. The pansh h8s an area of322.7sq.km (124.6 sq.miles) and Irs partsli88 8r8 Brac8dal8 and Snlzort, which are now united 8s parlsh ttigether. Wesl.. Duirinlsh 124 sq mi16tS (Dunv8g8n, Edinbano, Glendale, Watemish) Two buildings one in the Vlage of Ednbang ¢dl8d Arni Curch of Sc¥)lknd. Tho oLlw bld1 in th8 wllgge of Dunv8g8n cgued Dunn Church ofscodand. Parish of Snizort Snizort e coBsl81 pansh the Iskn crf and is 7 mlles (12km) of Portr88. The p8rlsh has an 8rea of 215.3 so. kni (83.1 sq.mtss) 8nd has four neghljouring parishgs namely Br8cod818, Duirinish. lQ"Imuffr and Portr8e. Northwesl.. Snizort 83 sq mmes (Uw, Kens8fyre, 8emisdalg, Ske8bosl) Two church buildings. one in the vi118ge c8W Uu Church of Scouandand Il otlwin the townshlp ofK9nsderye called Kensolerye chu of Scotland. Thg p)puI8trt of t1 new unltedpwish dBrnc*dale. linIsh and sniz as follows." Br8¢adale and Duirinlsh 2215 peop Snizort 1445 pwple. Total in united parish.. 3660.
Bracadale, Duirinish and Snizort Church of SGOtland Trustees, Annual Report (continued) Year Ended 31 December 2Q24 Achlgv8ment• and P•rtomwnu ntInU•d We have just over 2% ofthe populat who 8ttendclRwth in our (mk&lponsh Dunveg8n having th8 bwgest att8ndS8. Avernge attendanc8 at otsr fve centrns OlVlI.. Dunvagan (woekly) 40plus (3 Ghrfdren) Uig (weokly) 15-20 F•mi"109 (thr99 w¢8ktyJ 8-10 K$81•rya (w8ekty) 1&18 Amlsort (Morthty) 12 Tot8195 8pprpxim8lety hamolattendance at chuth Lvilding Is Dunwn. Thè tlistanc covernd by thè mlntster on 4 Sund8y ID o)vvr thrne éiff8rnntP8rts of the parish a condu¢iing threfj servlces Is as lolbws." Porti&& lo DuTrvggon 24 fftiles Dn¥egart to Fomiloa 24 Portrog to K¢nsotyro 15 mile rcvnd lrip Tot81 for8 Sund8y.' 8ppmximalgty 73 m4•8 c other Sund8ys Ihe follolno n¥l88ge.' Porttse to Ulg 15 mlles Ulg lo Femilea 35 mll8S F&ThN'l88 lo Portree 25 mlles Portree lo Kens818yre 15mffe mund tnp Total for Sunday.. approxkn8tety 90 mlles SgnAce IlnM4 Dulrfnlsh Partsh Clreh 8wy Sund8y At 10..thm Uig Parish Churnh every Sunday at 70.'30wn Kgnsaleyr•Church eVerySU8Y at 6.LWpm Fethle8 Ghurch 12.30prn (2nd, 3rd, 4th (51hJ Sund•y of month) Amisort Churth 12.gopm (1st Sundsy of monthj MlnA.sIry Thank the Lord fo es6 pp.np no able £0 iustan rninisty iri Such a large parkh area. A mas5tve thank you Ip serviccs
Bracadale, Dulrlnish and Snizort Church of Scotland
Trustees, Annual Replxt (continued)
Year Ended 31 December 2024
A¢hl•vwn•nts and P•rf¢rniane• ¢tInU•d
To our elders and MIrS who do horn visits. nursing lornes. hosMa& WI ¢•llandmes8agg thosg In
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Sund8y SGIKMI mlntsty o
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Bracadale, Duirinish and Snizort Church of Scotland Trustees, Annual Report (contlnued) Year Ended 31 Decembor 2024 Achlevement5 and POrtmanCe contknu New oufreacts Youlh group 12-1&YeardS lo start In du8 ¢owse under 188dership of lan 8nd Helen MaGF8rlane. W8 have Chrislmgs outre8eh seTvkes In 68ch communRy ofth6 th parfshes every year. Wg h¢¥9 to Ihese mnibries going and hopefty begip AlphB oour¥e in ol th8 (x)mmunilies. rhes8 ar• Sorng of lh8 ministri8s in our thur¢$ andpartof lh• VISI is to continug doing whet we do ond ft) seek Ihe Lorcl for 8 clear vi&on for each ItX81 church we serve in Please ¢JE1e to proy, pr&isg 8nd pmclaim the go51 lo one another in buildvjg up lh8 ljody of Christ and also focusing on .%haring our f8ilh •nd caring for tha88 In our communities with the love of J&sus and lh8 hop8 of 8ternal life to th& brokèn, lost and lonely The people walknng In daeSS have seen a greal Ight on (hose Imng in the 18nd of thp shadow of d8alh 8 light dawned. Letyourlighf shine before peiple, th8t Ihey maysee yDur goOdets and praise your Fath8r in h88ven. {M8ttlJ@w 5) Wilh love In Jesus. Financial R&vlew The prin(ipal source of income is weekly offerings. The lolal this current year was £44,27612023 £17,910). Income Irom HMFIL against gift aided donations and rjher donalions was £20,45712023 £',2.095) Re¥8rves Pollcy 11 Is Ihe Trustees, pdlcy lo hold In reserve any monies Ihat mlghl be requlred to cover future expondRure. The balance of thk% •ccounl as al end of December 20241¥ £9.35T (2023 £9,357). Statament of Tru8t•O8' Rogpwgiblliti•s The m8rnb9rs of the Kirk SeSSn I Congrogational Boord must Prep finano81 statement¥ whlch glve suffieienl delall to enable an apprecia1c of the iransactions of the Churth durlig th¢ financial year. The members oflhe Krk Session I Congregational Board are responsible for keeping propor a¢¢ounling recd$ which, on reqL¢esl. rellect the finanaal postrthin of Ihe Church al thal tirne. This musl be done to ensure thal the financral statements ccffiply wilh the Charties and Tfustee Inyestmenl ISrl¥1ndj Act 2005. the Charitles ACcnts (Scotland) Regulatbns 2006 and the Regulations Anent Congregational Finance pproved by the General Assembly of the Church of Scotland in 2007. They are also responsible for saf8guarding the assets ol Church and musi tsk8 rnasonable $lep$ for the prentIOn andlor delects'on of fiaud and other irregvlarilies. Date.. 31) April 2025
Bracadale, Duirinish and Snizort Church of 8GOtland SC030117 Report of the Independent Examiner I report on Ihe finala1 str1ftts ofthe Pnc&tsle. tlMi Snrzcrt Church of Scolland for the year end 310eMb& 2024 as set (Art p4e$ 8 to 12. R•8pe¢tlve r•sponslbllltlM of Ind•p•nd•nt •x•mln The Larity's trustees are r85pMble for the preparatk)n of the accounts in 8ccord4nce wlth the tèrms ol the charit and Trnstee Investmenl IScoUandl kt 2C(15 and the ChatIeS knnts (Scollandl Regulal'ons 3)06 {&8 8mended}. The charty's Iwstee? consider that the audit requirewnenl ol regulauor 10{11 Id) ol XJO8 knunts Regulations doas nrA 0y. It 18 my [##•.1.ty to examlne the accwnts as réquir•d urKl8r s8dlon 44(1) (c) of tho Ad and to 8t#t• whothor partioJl8r matsrs havo rne to my atterAion. Basls ol Independènt 8xamin•es 8tJt8m•nt My examinati is carried in 8ccordarre with Regulat I l of the 2ffj6 Accounts Regulations. An exarn1nats IncbJd8s a rev of th& 8ceountirwJ rec1$ kopt by the charity and 8 comparison of th8 accn wesented rec¢. It olao Includes consldernikjn d any unusual hems ty dIs(UreS 8Gcounts and Seeks explanauor from the tru81006 concerThng ary wch matters. The prttedufe3 undert8k¢n do provth 011 the evKlgnce that would bè required in an aLKlbt and. etywu•nty. I do not ¢xwe86 an autht opinlon on the view glvon by the accounts. Independent examln•e• tht•ment In the course of my examinauon, no mattor ha& (xTh to my allwl¥l. 1. ¥fftlch glves me reasonle cwse to bèlbve Iha( In Y mattrial resp, Ihe requlrgments.. to keep •wJunling ¢rd8 In act>Jtl3n(x Nylth Seclh)n 4411) (a) of the 2005 Acl and Regulatbjn 4 of the 2Q06 Ac¢ounts RewlatKns to prtwarv accounts whid) awd wilh the CmI1r¥ r¢c<nls and ith Rwuktlon 9 of the 2006 Accounts Regulation8 havts nol be mel or 2. to whKh, In my onIC, attention shcwld be drawn In ordw to enalAe a tKoper undwstandlng ol th8 JL41 Glenview Upper F8cAIIy Dunvegan IV55 8ZL D4ie. 6 May 2025
Bracadale. Duirinish and Snizort Church of Scotland S&ement of Receipts and Payments Year Ended 31 December 2024 Funds Fund• 2024 Funds 2024 Funds 2023 RIpts Donations Inv8strnont InMI 65.801 270 28,213 93,814 37.704 270 86 65.871 28213 94.084 37.770 RthI of promises Transfer of Un•Jn Balance Other InrAJme 1,200 4.508 1,760 12,841 Totsl r•c• 28 13 101 552 50,611 Paym•nl• Cost of generating lunds Chariloble 8Ctivftles Govemance costs 128 23.327 91,185 28,690 540 Totsl paym•nt• 23 327 91 TIO 28 818 N•t rOlP I Ipaym•nl•) 4,886 9,782 21,793 Transfer8 b8fvthn fvnd8 Surplu¥ l (d•ficlt) for th• y••r 782 21793
Bracadale, Dulrinish and Snizort Church of Scotland Statemenl of Balances As At 31 Decembèr 21Y24 UnrestrlGknI Funds 2024 RostrlGt•d Fund• 2024 Total Fund 2024 Total Fund• 2023 Bnk and daposit account bAl•ne•s Opening Èé18nc88 Surplus I Idefidt) forthe year 32.104 2.920 35.024 13.231 21.793 Closlng b8lanc8S 44 806 35.024 Olher •ats None U•lJllltle• Nori& Th• ac¢ounts were approved bv th¢ KI Sassion and Flnancial Board on 30 April 2025.
Bracadale. Duirinish and Snizort Church of Scotland Notes Fornilng Part of the nanCIal Statements F the Year Ended 31 December 2024 1. Tn¢ Remun•r•Uon and Expens 8) No remwerab)n vffjS Fold to tnste&s during the yew to 31 D8Cemr 21f24 or the preceillng year b) DLwing the yeer lo 31 DThber 2024 recelved £4.943 In mlleag8 daims and £nil by way of a th8nk-y¢ from ¢xngrtyatK>n {2023 £300). t>Jrlng ts year rece0d a tota of £7.8CQ for payments (2024 £nill 202 also 2. R•lat•d Partl•J No related party tranwliS oc¢Jxred n Ihe or th8 ryec&Jing r. 3. 14alur• and Purpos• of Fund• 8umm•ry ofPund• Atl January At31 D•cemb•r 2024 •ts Paym•rt• T•1? R•strf¢ted Fund• Mission hjnds Dunvegan Churth renrya1ion Kensaleyre Chwth renovati( Fabric fvnd Electrfcty sort Chur¢h 1.814 3.440 1,255 19,585 1.705 1,106 2,811 1,106 Unrmtvlctsd Fund• G@n8r81 Funds 22,747 73.339 68,443 27,e43 DeSnated Reserve fund 2.104 71339 37.0 Total Fund• Pury)o¥• of Deslgn•t•d F¢tnd Ro8¢Ne fvnd.. Funds set Asldé to ament tha G01 Fur Pukpose olRestrlct•d Funds Mi89ion Fund.. Funds ftr purpose diknotiffj lo Nliss#)n th. Dunvegan Church renwdllM: F0S recaved to be used frr the renovati d tnVegan Churth under the name'TogamKI' io
Bracadale, Duirinish and Snizort Church of Scotland Notes Fomilng Part of the Flnanclal Statements For the Year Ended 31 December 2024 3. NaTe and Purpose of Fund8 leonL) Kensaleye renovath)n.' Kensaleyre Churc rennovats)n.' Funds receiv to be used for renovation of KensaleyTe Church under name Togamid. Fabric fvnd.. Funds receNed lo te used tr church fabrK. Ek8ctrlaty'. Funds recelved to be ts1 fLY oxts. Ani¥ort Church.. Funds receNed to be used for Antsryt crth fabric. It was agreed with the donor in 2022 to use the funds be u8&J to wrchase an antsque, lThJividual glas¥e$ and communion sel Amlsort church in memory of tho donc<s late vAla. wNh a p&quo to tNs eff8ct. Tho Commun set has been purchased arKI is ot tho chLwth a pLgque. 4. Anal• of Donatlons Unrmtrlctqd Rol¢tOd Tot•1 Fund• Fund• Fund• 2024 2024 2024 Totsl Fund8 2023 G 'd and donation8 Tax recovered on G Aid darlOn8 Funeral dOnatiS Wedding ttonaJor Mlssion box Electrfcty d¢)nots Bequests Fabric fund Lrf¢ and Wo id iTrJuclion 44.276 20.457 380 44,276 20,457 17.910 12,095 1,513 4C 4.360 1.008 4,360 1.008 421 360 5,000 22,845 22,845 405 An41 of Paym•nls Unr•strlGt•d Rostrlcted T+)tsl Fund$ Fund8 Funds 2024 2024 Funds 2023 Cost of gen8raling funds ¢)tlering envek)pes 128 128 Charilabl8 Bclivftles Blythwood Boys brig&Je Buitding maintenance Subtotal bffwd. 200 3.765 3.953 3.765 3.953 383 583 li
Bracadale. Duirinish and Snizort Church of Scotland Notes Forniing Part of the Financlal Statements For the Year Ended 31 December 2024 An•ty81# ¢>f Payments (conL) Subtot81 c1. Church of kntland admin Coun(#l lax Communion axpenses Equipment Falth mission Glva to Grow Iminlsty MIS8) Grtyjnd malntertance Hall hire for mI10n Heal and light Insurance Lfving Hope dortatlon Locum Phone ond Iv P¢ytree FC donatlon Presbytery dues Pulplt supplies Rgfurblshmonl cc6 Rent Rent durfng renov8tlon8 Soclal Indudon Subscriptk)ns and 11rS68 Sunday sch(L)I Sundry Travel 8nd mlleage 3,953 3,953 583 120 120 {1.6531 621 621 2.734 200 11,OSg 21.glxl 21. 181 7.343 4,884 100 13,663 4.758 1.008 14,671 4.758 6,439 6.439 1731 677 300 806 970 1.215 1.215 19,585 7,80 19.585 1.836 127 92 193 217 193 217 791 Govemance costs A¢c(KJnts preparation Independent exarnination 270 270 270 270 Mlnlster'• &lp•nd All Church of Scouand congregatKJns contnbjle to the National Sbpend Fund which trws the costs of 811 mlnisteT5' StiFends 8TrJ vJnpk)yerfs contribulions for naknnal insurance, pensicffl ond housing and loan fund. Ministers. stipends a Paid in accc*dan¢e Vth Ihe national stiperKi scale. which is rdated to ye8r8 of service. For Ihe year under rew8w the mlnimum styend vas £31.642 and the maximum stip8nd lin the terth arKI subwuont years} £38,884. 12
Cr•d hld •t 31 L)ecthwat c••¢ Cr•dli lIn¢• at 31 D•etynbw 447A• Cr*lltb•lrn• hdd At 31 DK•nbw•t¢4Xt i>•dAb•lAnce• held ot 31 Decefflbrat co•t