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 R￿eIpts and Payments Stslern8nt o18alarkce8 Notes Fomilng Part ofth8 Flnand81 StateM￿ts 1￿12 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 SCO￿8nd harity Registraty"on Number. SC030117 cOngregat￿n 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 ofscot￿nd 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 cO￿titi)llOn. RgGrvltrn•nt and AppoSntm•nt of Tru8t••s Mwnbers of t￿ Kirk Session are dxrlty lJust06s. Th K*k S8sskn mwrbws are th& 8ldeTS of the thyrch and are ctrK)sen from those members oflhee￿rch who are 0￿sidered 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 Pre5bYt￿y. 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 dIs￿SS of th• thur¢h as raqulrod for #F4d￿lI aff￿r8 wthin the d)urch. Ob}ectl￿a •nd Athltl•s The Church of Scotland is Tmitarien in thxyrfnè. Relrt in tr￿lIt￿n ar¥J P￿Sb￿e￿an In pdicy. It exlsts to glorfy God and lo wDrk ft¥ the adVaruM￿ of Chr￿1.$ lfjntyjom Ihrou*out the world. As 8 natic￿al Church. n a¢krwJwleth3es a disunciive Call and duty to brlng (rtlnances ot religlon to the people In every par￿h of 8coUand Ihipugh a lerritsxlai mnlsty. It (X)llOFeratos othw G￿r￿?0$ In varfcus e0JM￿thl 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 mIr￿ry 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 S￿n9 whal we8re th8dylnvotred with in cur newp8n6h wthh the &c￿r 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 ap￿inted lime.. It $Pe8ks of the ond and wlll notprove false, though rf Ilng8r, w811 fwtt." 11 will certalnty come and ￿.11 delay.- (H8bekkuk 2.'2-3) Llke the prophet was commaThY8d to wrfte the wsft)n down It Is lrycvtant that I do the samo. 11 n88ds to b0 mode clearand hopefulty we w￿1 allmn wlth th& same reve18th￿2 I h8V8 Wrtten out a type ofp8rfsh profile in 18mis ofgeography. wIaL4￿. ¢hiKch attend8n¢•. outr88ch events end milegge. Ple8se and rellect ￿ the followry. Thg newtylomiedp81ish OIBDS w8$ 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) ar￿baS f0urnwbowingpwish￿.' n8mety D￿nrith, 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 Sc￿8nd. 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 V￿lage of Ednbang ¢dl8d Arni￿ C*urch of Sc¥)lknd. Tho oLlw b￿ld1￿ 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 att8ndS￿8. Avernge attendanc8 at otsr fve centrns Ol*V￿lI￿.. 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 D￿n¥egart to Fomiloa 24 Portrog to K¢nsotyro 15 mile rcvnd lrip Tot81 for8 Sund8y.' 8ppmximalgty 73 m4•8 c￿ other Sund8ys Ihe follo*lno 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 Cl￿reh 8wy Sund8y At 10..thm Uig Parish Churnh every Sunday at 70.'30wn Kgnsaleyr•Church eVerySU￿8Y 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 park￿h 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 ￿MI￿rS who do horn visits. nursing lornes. hosMa& WI￿ ¢•llandmes8agg thosg In our Congregati￿ and oÉkwde the Gonwatkn jwr mhlsty IÈ lywaluats￿ to Ihe WO￿ of the K#igdom of GOGI. Sund8y SGIKMI mlntsty o nd ¢hurch endout￿aGh fo 18mllEs In our C)ols 4t Dunv6gan, Car and MacD￿m￿d. This miThsty is Cn￿01 to ourtxJtre8¢h 8nLI ev8ngelwn 8nd their lom￿1$$. r rolbwlng are Soft￿ orthe outrg&h ministries we 8ndmnning. DLmvegen.' Isl Islg of Skyo 8npd¢. M6•e• ￿￿￿9? hdlovery Tuesday aft avernge attendance d 15young pecyle per week. Fanlastk gmup of loador¥ endhekn fmm (tifferenl chuth lJ8ckgrcunds. Sunday 8clwl 8v8ry Sund8yatD￿vog9n ¢hLrelJ. Wo h8Ye 3 to 4 chao*en •vwy Sufrday. Hous& group tsv8ry Aknnd8y St 11.LK*m 8v8Trge 12.14 ￿p1a ov•ry w•ok. United s8rvres hith other denomln3lions •very three rncyrfhs h811. Also monthly la&¥&rs prny•r rneellw. Dunvegen Se1h￿l￿ervkots In Dwvegan clNxeh at GM&knas, Ea*r andmz8gknng In Jun8. Feini188.' IAessy church 4 bmas pgryw8v8ragg 1*16 rn pwb. Ro￿ValI￿ay8rmfjet1ng 8vory 7hursday 8ver8qe 4 [￿￿18 Church c&fe tiMicepery80r. Cart)08f 4ch0￿$¥￿Vkefj1n ChU￿h 81 andEasler. Ulg.- Proyermeettngev&ry sec￿ Wedrnsday In churth averagglopeopl8 8fythswood app•al •v•ryywin Ulg holl benk in demountable at ctsmch Kensalerye.. Pr8YermeeIn￿H0￿8e9rnp evay Wedn￿•Y10-12pth 8veiJge Bracadale, Duirinish and Snizort Church of Scotland Trustees, Annual Report (contlnued) Year Ended 31 Decembor 2024 Achlevement5 and POrt￿manCe contknu New oufreacts Youlh group 12-1&Year￿dS lo start In du8 ¢owse under 188dership of lan 8nd Helen MaGF8rlane. W8 have Chrislmgs outre8eh seTvkes In 68ch communRy ofth6 th parfshes every year. Wg h¢¥9 to Ihese mnib*ries going and hopef￿ty begip AlphB oour¥e* in ol th8 (x)mmunilies. rhes8 ar• Sorng of lh8 ministri8s in our thur¢￿$ 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 ¢￿JE1￿￿e to proy, pr&isg 8nd pmclaim the go5￿1 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 da￿￿eSS have seen a greal Ight on (hose Imng in the 18nd of thp shadow of d8alh 8 light dawned. Letyourlighf shine before pe￿iple, th8t Ihey maysee yDur goOd￿ets 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 SeSS￿n 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 rec￿d$ 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 ISr￿l¥1ndj Act 2005. the Charitles ACc￿nts (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 pre￿ntIOn 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 fina￿la1 str1￿ftts ofthe Pnc&tsle. t￿lMi* ￿ Snrzcrt Church of Scolland for the year end￿ 310￿eMb& 2024 as set (Art p4e$ 8 to 12. R•8pe¢tlve r•sponslbllltlM of Ind•p•nd•nt •x•mln The L*arity's trustees are r85pM￿ble for the preparatk)n of the accounts in 8ccord4nce wlth the tèrms ol the charit￿ and Trnstee Investmenl IScoUandl kt 2C(15 and the Cha￿tIeS 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 0￿y. 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 rec￿1$ kopt by the charity and 8 comparison of th8 acc￿n￿ 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 allw￿l¥l. 1. ¥fftlch glves me reason*le cwse to bèlbve Iha( In ￿Y mattrial resp￿, Ihe requlrgments.. to keep •wJunling ￿¢r￿d8 In act>Jtl3n(x Nylth Seclh)n 4411) (a) of the 2005 Acl and Regulatbjn 4 of the 2Q06 Ac¢ounts RewlatK*ns to prtwarv accounts whid) awd wilh the ￿C￿mI1r¥ r¢cn {2023 £300). t>Jrlng ts year rece￿0d a tota of £7.8CQ for payments (2024 £nill 202 also 2. R•lat•d Partl•J No related party tranwli￿S 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 DeS￿nated Reserve fund 2.104 71339 37.0 Total Fund• Pury)o¥• of Deslgn•t•d F¢tnd Ro8¢Ne fvnd.. Funds set Asldé to a￿￿ment tha G￿0￿1 Fur￿ Pukpose olRestrlct•d Funds Mi89ion Fund.. Funds ftr purpose diknotiffj lo Nliss#)n th. Dunvegan Church renwdllM: F￿0S recaved to be used frr the renovati￿ d t￿nVegan 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. Na￿Te 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 c￿rth 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 doncf Payments (conL) Subtot81 c￿￿1. Church of kntland admin Coun(#l lax Communion axpenses Equipment Falth mission Glva to Grow Iminlsty MIS8￿) Grtyjnd malntertance Hall hire for mI￿10n 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 11r￿S68 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 7,8￿0 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 V￿th 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)ecth*wat 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