## **Kilmuir and Paible Church** ## **Church of Scotland 2024** ## **RECEIPTS AND PAYMENTS ACCOUNTS** ## **YEAR ENDED 31ST DECEMBER 2024** ## **Congregation No: 432325** **Charity No: SC 030955** **1** ## **Reference and Administrative Information** Charity Name : Kilmuir and Paible Church of Scotland Charity Registration Number : SC 030955 Congregation Reference No : 432325 Contact Address : ## **Trustees** ## **Principal Office – Bearers** Minister : Session Clerk : Church Treasurer : ## **Independent Examiner** ## **Bankers** Bank of Scotland Balivanich Benbecula HS7 5LA **2** ## **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 (Quoad Omnia) ## **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. Outwith a vacancy period, the minister is also a member of the Kirk Session and is elected by the congregation and inducted by Presbytery. The Kirk Session is responsible for management of the congregations finances. ## **Organisational Structure** The Kirk Session, which is primarily responsible for the spiritual affairs of the church, meets regularly throughout the year. The other committees meet as required, to progress their specific areas of responsibility. ## **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 branches of the church in various ecumenical bodies in Scotland and beyond. Morning and Evening Services are held weekly on the Lord's Day, with a Prayer meeting on Wednesday Evenings each week. Regularly, this Prayer Meeting is held jointly with the local Free Church of Scotland congregation. The Church at Kilmuir is also used for Baptisms,Marriage Services and Funeral Services. In addition, as Kilmuir Church is the largest church building in North Uist it is made available to some other denomination of the church when they have a Funeral to conduct. The Sacrament of the Lord's Supper is celebrated twice per annum, in June and November. As Kilmuir & Paible is in a linkage with the congregation of Berneray & Lochmaddy (the linkage was established In 2016), there is no Sunday service in Berneray & Lochmaddy when it is a Communion Sunday in Kilmuir. Similarly, there is no Sunday service in Kilmuir when it is a Communion Sunday on Berneray (October) or Lochmaddy (June). People from the two congregations of Kilmuir & Paible and Berneray & Lochmaddy regularly meet together at other times too, such as fundraising lunches for the Slavic Gospel Association, and Adopt A Child; and when we are visited by the Christian Institute, by Open Doors, By Christian Action Research and Education (Care) and by other Christian charities and ministries. The Minister is on the Chaplaincy Teams of Sgoil Uibhist a Tuath (North Uist Primary School) and Sgoil Lionacleit (the secondary school on Benbecula). He is also Chaplain to 1[st] Battalion The Highlanders Army Cadet Force. Since March 2020, the Minister has written a weekly Pastoral Letter which goes out by email to more Than 200 recipients, almost all whom live on North Uist or Berneray. In 2024 a new ministry called “Little Toes” was begun. Held each Wednesday morning during term time, in the Kilmuir Church Hall, this is a group of mothers and babies and pre-school children. Attendance has been growing since it began, and is a valuable blessing for those who come along. ## **Reserve Policy** It is the Trustees' policy to hold reserves of approximately six months expenditure including designated funds. At the year end the church held unrestricted cash funds Of £77,368.27 of which £5,150.18 had been designated for the Fabric Fund. The church also held £52,300.97 of restricted funds which have been provided for the purposes specified in Note 2. **3 Trustees' Annual Report (contd)** ## **Year Ended 31 December 2024** - **In reviewing the congregations income for 2024, direct donations through the freewill offering envelopes and open plate have decreased from £25,896.00 in 2023 to £22,494.00. This amounts to a decrease of £3,402.00. (-13.13%)** - **Our Giving To Grow Contribution for this year (2025) has increased from last year (2024) to £16,330.00 an increase of £2,046.00. This will require us to send to Edinburgh £1,633.00 for ten months February – November 2025.** - **In February of this year we once again held a fund raising lunch in aid of the work of the Slavic Gospel Association. The sum of £1,600.00 was raised and the money was sent for the the continuing work in Eastern Europe and beyond.** - **There were two fund raising events this year for the work of Adopt a Child, One at the end of March and the other in September. The Spring event raised the sum of £1,530.00 and the Autumn event £945.00 .** - **In addition to reclaiming our regular gift aid we once again claimed an additional £1,236.25 from the Gift Aid Small Donation Scheme (GASDS) a top up on small donations generally collected from the open plate.** - **Finally the Kirk Session wishes to thank most sincerely the congregation for your continued support and commitment as we seek to serve the Lord together.** Trustses, Annual Report (cont) Year ended 31 December 2024 Statement of Trustees, Responslbllltl The members of the Kirk Session must prepare finanaal statements which give sufficient delail to enable an appreciation of tFE Iransaclions of the Church during the financial year. The members of Ihe Kirk Session are responsible for keeping proper accountlng records which. on reqLESI, must reflect the financial posltlon of the Chu[ch at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005. the Charities Accounts (Scotlandl Regulations 2006 and the Regulaticns Anenl Congregational Finan￿ approved by the General Assembly of the Churth of Scotland in 2007. They are also responsible for safeguarding the assets of the Church must take reasonable steps for the prevention and lor detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf, S•88ion Clerk Date Ip. fjtyzr Kilmuir and Paible Church SC 030955 Independent Examiner's Report to the Trustees of Kilrnuir and Paible Church I report on Ihe accounts of thè charity for the year ended 31 12.24 which are sel out on pages 07 to11 Respective responsibilities of trustees and examlner The charity's trustees are resp)nsible for the preparation of the acGounls in ac¢ordan¢e with the terrns of the Charities and Tiustee Investment (Scotland) Acl 20Q5 and lh8 Charilies Accounts (Scotland) Regulaiions 2006. The charity trustees consKler that the audit requirement of Regulalion 10 {11 (dl of the Accounts Regulations does not apply. It is my respjnsibilily lo examine the accounts as required under section 44 {1) Icl of the Act and to state whether particular matters have come to my attention. Bas18 of Independent Oxamlner's Statemant examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotlandl Regulations 2006. An examination includes a review of the accounting records kept by charrty and a comparison of the accounts presented wrth those records. It also includes consideration of any unusual item6 or disclosures in the accounts, and Seoks oxplanalions from thè trustee$ ¢on¢erning 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 view given by the &counts. Indepondent 8xamlnor's $tsteThnt In the ¢ouise of my examination. no matter has come to my attention which. in my opinion. attention should te dravm in order to enable a proper under51anding of the accounts to be reached. Suned Date L3low125 Page 6 ## **Kilmuir and Paible** ## **Receipts and Payments Account** ## **Year ended 31 December 2024** |**Receipts**
**Note 3**
Donations
Fundraising Events
Grant
Bank & Deposit interest
**Bank Credit**
**Total Receipts**
**Payments**
**Note 4**
**Cost of generating funds**
**Charitable activities**
**Total Payments**
**Excess of Receipts over**
**Payments for the year before**
**transfers**
**Transfers**
**Excess of Receipts over**
**Payments for the year**|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**Total**
**Total**
**2024**
**2024**
**2024**
**2023**
**£**
**£**
**£**
**£**
31,331.30
4,279.00
35,610.30
41,412.82| |---|---| ||**31,331.30**
**4,279.00**
**35,610.30**
**41,412.82**| ||153.14.
153.14
332.31
26,479.97
6,530.15
33,010.12
30,497.61| ||**26,633.11**
**6,530.15**
**33,163.26**
**30,829.92**| ||4,698.19
-2,251.15
2,447.04
10,582.90| ||**4,698.19**
**-2,251.15**
**2,447.04**
**10,582.90**| Kilmuir and Palble Statement of Balances At 31 December 2024 Unrogtrlctod Restrlctod funds funds Total 2024 Total 2023 8ank and Deposit Balances brought fO￿ard 77,820.26 54,552.12 132,372.38 121,789.48 Movement In year Excess of Receipts over Payments for the year 4.698.19 -2,251.15 2,447.04 10,582.90 Bank and Deposit Balances carried forward 82,518.46 62,300.97 134,819.42 132,372.38 The accounts were approved by the Kirk Session on 18- M - 46- ro- c]nc oi l)¥.IIAif Ili¥ Ki.K oei5ion Sasslon Clerk Treasurer Page 8 ## Kilmuir and Paible Notes to the Accounts 1. Trustee Remuneration and Related Party Transaction During the year one Trustee received reimbursement of expenses incurred Totalling Travelling Expenses 2,097.06 **Total 2,097.06** ## **2. Movements in Funds** |**Unrestricted Fund**
Designated Fabric Fund
General Fund
**Restricted funds**
New Hall Fund
Outreach Fund
Ladies Fellowship
Sunday School / Teen Zone
**Total Funds**|**At 1 January**
**At 31 Dec**
**2024**
**Receipts**
**Payments**
**Transfers**
**2024**
**£**
**£**
**£**
**£**
**£**
5,598.17
0.00
447.99
5,150.18
72,222.09
31,331.30
26,185.12
77,368.27| |---|---| ||**77,820.26**
**31,331.30**
**26,633.11**
**82,518.45**| ||42,597.06
0.00
0.00
42,597.06
3,173.07
4,123.00
6,275.00
1,021.07
8,282.79
0.00
0.00
8,282.79
499.20
156.00
255.15
400.05| ||**54,552.12**
**4,279.00**
**6,530.15**
**52,300.97**| ||| ||**132,372.38**
**35,610.30**
**33,163.26**
**134,819.42**| ## **Purpose of Designated Funds** Fabric Fund : The Trustees have set aside funds for the maintenance of the Church Property. ## **Purposes of Restricted Funds.** New Hall Fund : This fund was set up to assist in the cost of building and maintaining a new hall adjoining the current building. Outreach Fund : This is used to support outreach work both locally and on a world basis. Ladies Fellowship : Funds are used to support the wider work of the congregation. Sunday School : This is used mainly to fund teaching materials and activities for the children. Page 9 ||**Unrestricted**|**Restricted**|**Total**|**Total**| |---|---|---|---|---| ||**Funds**|**Funds**||| ||**2024**|**Funds**|**2024**|**2023**| ||**£**|**£**|**£**|**£**| |**3. Analysis of Donations**||||| |W.F.O. Scheme (Non Gift Aid)|5,380.00||5,380.00|7,767.00| |Gift Aid Donations|15,669.00||15,669.00|16,908.00| |Tax Recovered Gift Aid Donations|6,140.25||6,140.25|10,275.19| |Ordinary Offerings (Open Plate)|1,445.00||1,445.00|1,221.00| |Grant||||| |Other Offerings, Donations etc.|2,697.05|4,123.00|6,820.05|5,160.63| |Sunday School /Teen Zone||156.00|156.00|81.00| |Ladies Fellowship||||| |Bank Interest||||| |Bank Credit||||| ||**31,331.30**|**4,279.00**|**35,610.30**|**41,412.82**| |**4. Analysis of Payments**||||| |Cost of generating funds||||| |Offering envelopes|153.14||153.14|332.31| |**Charitable activities**||||| |Ministries & Mission Allocation|14,284.00||14,284.00|15,043.00| |Presbytery dues|351.00||351.00|| |Minister's Expenses|2,097.06||2,097.06|2,238.00| |Locum Expenses||||| |Pulpit Supply|1,250.00||1,250.00|1,158.00| |Other staffing costs|1,095.00||1,095.00|1,037.50| |Telephone|357.08||357.08|316.74| |Heat & Light|1,530.35||1,530.35|1,423.54| |Insurance|3,932.23||3,932.23|2,962.05| |Other building costs|447.99||447.99|| |Printing,stationery and Postage|157.90||157.90|19.23| |Other expenses|977.36|6,275.00|7,252.36|6,116.05| |Ladies Fellowship||||| |Sunday School / Teen Zone||255.15|255.15|183.50| ||**26,633.11**|**6,530.15**|**33,163.26**|**30,829.92**| Page 10 5. 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. Minsters' 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 £31,642.00 and the maximum stipend (in the tenth and subsequent Years) £38,884.00 |6. Collection for Third parties
Barnabus Fund UK
Care For Scotland
Adopt a Child
Steadfast Global
Tearfund Scotland
Books (Schools)
Out Of The Box (Holiday Club)
S.G.A.
Blythswood
Open Doors
Scottish Bible Society|**2024**
**2023**
**£**
**£**
£300.00
£300.00
350.00
2,475.00
800.00
2100.00
500.00
207.05
650.00
1,600.00
600.00
400.00
500.00| |---|---| ||**6,275.00**
**4,507.05**|