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2022-12-31-accounts

The Church of Scotland Applecross. Lochcarron and Torridon RECEivfs AND PAYMENTSACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 Co•£regalio• No: 422310 Charity N•: SC 032334

Refe￿nce and Administrative Information Ch•nty Name Charity Registr*i(m NumbeT. SC032334 C￿gre￿[M Reference No 422310 Address Cab￿Cldh Toscaig IV54 8LY Trwte Kirk S¢Mi(m (r¢lirfyl J•fywy 2022) KiTk Sessi KI￿ Sess• KI￿ Scssi(Xb Kirk Susi sessi￿ auk.. ClvJk to the B(¥rd.

Icar C￿led J I Ikcrnbtr 2022 •lrnctsrr. C•oifrnafice •d Ma•ay•cni llxb ("hui¢ Is •thibll15ffd In ACCwd￿ wilh the wms rf th¢ D¢al rfC<mststtM( Recr••l•be•l App•••ith￿ •fTr•sleeJ lembers 14" Ihe KJTk se59(￿ aThl the C(￿￿Te¥ll1[￿￿j Bojrd we the Chan￿ tru￿et5 Kirk members are the cldff5 chwch ￿￿1 are Cho￿ fr(n th05¢ membu5 rf the clwch arc iimmderrd ￿ hai e thc aPPTwate ￿rts •ThJ 5kn115 The ('IMwrh clwnnues ￿ fed $4xne IMW in ith Lthcr ithe& rf the l u%id 114 Pandemic The Revtr¢•d Sttwi Smith as Intenm Mcderatsy ¢kn7n8 the )c4r the A4VXt rfthe Bo•rd the wqxk Pan'sh Inth¥iduals. lbO •rt bdilwal ￿ have the 5kn'115 and canmiM￿ffl ￿ Cl￿wIL￿ w the

C(NllinuLxI io Sup￿￿ C.hn￿lTr5 •wnst Povenw faciliL•icd by 11 ('hnsts•n Aid wut maic)T beneficiw. n(M (mlv q)f Ihe SUb￿antial arn(￿￿1 Tli5d in ("hnstt￿ Aid wed. I￿¢ ￿s0 &5 the rewli th¢ sale of h(M￿C C£￿$¢nI$ in Shiddw'y Twlher these initsab. ves rniscd a i(tsl of £1.8R.I I ruslees. Annual Report lear ended 31 Dettmber 2022 the ye•r the Bothl the decisith) io link iTrlo the Skye and Lffhlsh Tr"IKMlbank to (ATer addiiional Sup￿ l(ully Alth￿8h thi's srjecific w(xk was for • vffj limiicd tsm< the ide4 is ba'n turthcr adapied inlo 2023 Similarly work bew io s¢rMBtkn Ktivits'u with y(u)8 pe(yle and win the rnain impath will be seM in 2023 lThe Ses￿on participaied in the plannjng pr(Kess fi￿ iAtharTh Skye Presbytuy which has lo manage the all(Kation of a reduced number of Ministys acnxs the arta The ￿e$bytery Plan approvcd in 2022. all(KatsnB Iwo Mini5tf5 bctwcay the exi51in8 thTEe mainland charBc5 This ￿11 see the SLwth PArt of ALT (L(xhcarn and Applayass) jun with Gltsyd& Kinthil and L(￿Sh as onc Parish. and the n(xth (Shiddw'& T(Yr1dl￿ and Kinl(hewe) ji¥n with G•idoch and IXuHkMcll &$ another. The Pr(￿ rfbrifi￿ng this akni will be moved r(ww•rds in the cthnin8 ycar Ihe rnaJ￿ challen8e of prffty WLS Si8nificandy wcwessed thrw the year. The sale of the ShIdd￿'s Hall kn the C￿￿M￿nIty AsxKiali(M wa5 ￿K¢a￿ul]Y OIn￿deAl in earfy 2022 In buildin8 The funds this have betffj ¢￿￿lbUd in by the Ind a £18,(KJ) f Churth rfSc4xlaThl. Furthff Grnnt funds will be drnwD do￿ in 2023 all •ws fin4DGial ye•rs. H(Atse Mixi(m. A alw 9¢th to the Adth11￿11Y the &ild Hava Hew Iw Ifix￿ thxin8 the yw A Fayre ID Sbield•i8 raid ju under £5(Kl (袢a Malawi •¥J additi(wly * the ev•( itaus also r T(xal rx4iMs f(Y the ythr £31668. iAdwfn8 £5.974 fr(ffl Cknh rfSc4xI￿￿ fr thc Shidd•i8 (￿21 . ￿3251. the £18.054 Cl¥rth Jraiil). The l¢vd rf d(•rti•x4 IK1￿1￿¥ CAft Aid Ib8lxly to n3.124 (2021 . £21675) hcld £16.126W. £16.31XX (¥Yo Pl a036 (2ty21 . £lJ89) thl CAft Aid rf£4.016 fA¥ T￿0¢d (Illl . £3.775J ( dxffth fdl th"ly lo £l.OJl (Ylll .£l.ITJI Clhw

( Lcdlecli(Jns f(x 314 pty charitse5 wrre 1240 f(x C'hri51ians AgainA Pmieny and 11.8X I ICN ("hnsltan Aid 77￿ cLMnmiimaiis as a c(mgrwtion Teducal 10 £30.558. uxnpared wilh 41) in I k.xpendltu￿ fLY the ye4T included £7.258 balance the he•ts'n8 syslem upyrle. £5 y74 %hieldai¥ healin¥ and (xu reduccd Mini51nes and Mi55i(m ciists or £5.124 (20?1 7.1111> I'hc rewli wa5 a sutplus of £2.157 Ixb untesthaed (ienual and Tr"abric Fund5 12021 £• ?ySi Tru51ees' Annual Report l ear ended 31 December 2022 As a we will c(¥rtinue * f(Kus ￿ inLYwinB (wr 8ivin8 and nMximisin8 the benefits of Gift Aid while * the same time seaing io NiixuJi5e and rthed Lxw c03ts Reserves Poliry (kn CWTeni financial position I￿1 balanrt mean w¢ are able to me<1 the Tn￿￿. W￿lcY to hold reserves of approXima￿Y fw ffl￿thS exputh'ture desi￿ F￿ric •nd Ywth funds At the year end the Churth hdd unreAriiXeAI (xsh fuThls rf £28.389 (£26232 at 31 D￿nber 2021) This rwts i i mcffith$' Lixt expthdiIu￿. The Church also hdd £8155 b￿￿81n8 ￿ ¢xhu c4xWe￿ Guild Fund). as set in N(e 2 Ststemeni of Trnstees. Respomibililies The mcmbus of the Kirk sessi(￿ I C(mgwi(x41 B(xrd MU￿ pretwe finV￿lI1 wbich ve ￿lTIll￿ ddw'l kn enable an wxe(?ati¢m rfthe trans￿1<￿ dthe CIAwch (bJrin8 the finkn¢ial year The membus rf the Kirk sessi(￿ I c(Xwewi￿￿l Bcwd are re¥Mmsible f<w keqJin8 pr(Ixr This MU￿ be d(xK the fin￿all the Chwitia wld True Inv¢itsneA (Sc4xlaThl) kn ￿￿}5. & Charities AffixD#S (S(xxlwJ) 2(KK) aNI the Sc(Mland in 21K17. Tkny reSp￿ible fLY 5￿thn8 the asxts (lthe Clxuth and thke by theTn*es Ind b￿￿1r.

Applecross IAKhurro• and Torridoo C.Th¥rd of Scotl• lode￿d￿l F.xa•i•er'J Rtwl lo Ibe Tr¥Jtta •f Apple¢rnN 14chcanw Twri& C)wrch ￿ Scolll I on the the ch¥ity fly the ye4r athd 31 Decanber 2022 thich are s¢1 (xrt ( PWs71012 terms of ihe Charities And Tnth investsneni (Scthland) Acl 2￿5 VMI the Chuities Ar£￿nts • I sc￿1nd> Re￿￿11)n$ 2(KX• Th¢ chnty trustces C(Xlsits the wdit Tequiruneni l(Ml ) (d) of the Accimjnts Regulati(M$ does n(￿ apply li is rny res[K￿51￿.Iity lo examine the Is rwiral UTh section 44(1) (¢1 of the Ad and to sL*e whaher rnatteT5 have CUDe to my rnii B•sis of i•depe•demt eumimer'i l) exarninatii￿ is carricd in with Re￿lati(￿ 11 of the Chariiies Acc(xm (sC￿land￿ Regul￿1(1)5 2(￿￿ An examinali(m 4 review (lthe xc4xnWnB rwds kqA by the charity artd a c￿npaTiS(￿ of the with rttLrds li ￿$0 ind V￿ by the acc￿￿￿. . w keep rec(Yth ID 44(1) (a) d the Aa •xl

kcros IAKh am>ft ild TorriloD Chwrrb •f Scoih Scottish Cba lumber. SC0323J4 Rece tsAndPa tnls Account for the ar ended 31 December 2022 Fle T•tsl F• Ftmd 22 2•21 Rted GeBtraV Falwk IY•h J 23.124 5.974 ITr) 21124 21675 5974 I￿54 156 73 47 853 416 853 30.107 41218 29207 47 Lke ofFenises lJ138 350 123 123 47 853 33 Clmtsbl¢ Xlivitie4 S 28J14 JOJ58 40956 14 886 31444 41 1197 1124 Ull TTr•lpn 11

kcrns chcArroo ind TorrkloD Scoltsh Charit . number SC032334 Slatemenl of Balances as Al 31 December 2022 olknnd UnrYrtrKtrd Re￿rkled Totsl 2•22 Tol*1 2021 2022 2022 & De It Balavts 26232 2fj346 24,035 l•vemEllt kn ye•r. SI￿￿1￿fici1 fijr 1157 33 1124 2JAI 89 81 470 26 Growth Fwkl {cos1 £145) 1x1x￿ Fukl (cc& £A85) 1.751 1024 ￿11 F(¥ aThJ beI￿lf dth¢ KI￿ S¢$9￿ and Fin•ticid B(vd Se51i(w

l. Iruslee liefftu•eralioTr and lidaied Pirty Trawtiio•s Ektnnlp IhL' i Car. no mcmbers uf ihe Kirk seS￿on rffeiied pal'menl f(K iheir seTh'ices in pr()% IdinK [￿1￿1 5uppl> ￿ rereiied iTa%dling expen5cs Paymenls f(Y pulpil supply. Imim salanc% and trni'c'llin¥ e*p¢nse5 paid lo b isiting mini￿er5 and rcaders wqlo ird" seTrices or PTOI Idd pas.¢￿al 5WPlX)rt in the PaTish Pa)'m¢nis wue in xcthe with rnes dderniined ieniTallN' b) the Church of Sc¢yJand No (fu￿¢C or a wdaied to a I[U￿et had any iniueA in any trwsxii(ffi eniered inio by the charity, durints the veaT 2. Movements In F•Ads iJaA a31D•e 2•22 U•reJtrlded 5.71K• 3 19260 28JJ4 14.054 14.054 24.114 Fth FWMI 47 715 853 31JL1•22 £ X114 31A12•2A £ 5.706 £ 192rf1 Fw £ 26232 Rekn¢td.. Gold Fffal T•tsl C•th•l 81 G•ld F••d . Thij is a fi•d Thith the (lth¢ ￿ly1￿m CAild

  1. 4nal)Jis of Donali(1•s I Il•reslricled V•trk Urnrleled L'verleled T•tsl F• 2•22 2•21 2•21 Re￿IlT o (hthrnry Offrn￿ (c￿ plale) Tax rccoYerc41 wKkr Gift Aid 16.126 1636 16,126 21>36 16J(• lJ89 3.775 316 124 316 23.124 T•tA 75
  2. Use of PrtmiKs F••d T*al F••ds F¥wls 2•22 2021 Fud 2•22 5.124 7.193 745 357 357 C4MKiI TAX Heal aml li 3J67 4481 44 2J41 325 325 471 7251 21892 325 7258 5974 1123 627 io

Totsl Total "unds 2021 FM•ds 2022 2022 lAKh¢aTh￿ Guild dw11￿$ All Clwrch rf S¢(Aland cmtrilxrte lo the Nati￿￿1 StiP￿d Fund vknith bears the ¢05ts of all fflinislcrs Sti￿ldS and thc employets c￿Atri￿ti(￿s f(w natiixwl ingtr4nce. prnS1(￿ and and lo￿ fund MiThisius' Al￿dS ue pwd in with the niond stil￿d scal< wknch 1$ relaJ ￿ yews Fiw the ye•r un&x review the minimum w*s Q8.137 and the mknimum in 5• and yew5 rfsuvice was £34.577 2•22 Aid 1.883 1.883 292 450 li

APPLNDII A TrIINDS HELD ON BEHALFOFTHE CONGREGATION BYTHE C"HIIRCH OF SCOTIAND GENERAL TRIs￿EES 2•22 2021 CONSOLIDATED FABRIC FUND CAPITALACCOUNT Credit balarKts hdd at 31 D￿eMb￿- 4.224 units marka v•lue REVENUE ACCOUNT DeP￿•t Fund balance at 31 D￿t￿ber 12