Burghead Free Church of Scotland Trustees. Report and Financlal Statements 1st January 2024 to 31st December 2024 Bur ead Free Church of kotland Report of TrustÉes Reference and admlnlstration detslls Charlty Name: Burghead Free Church of ScotlarKI Registered charity number: SC038129 Chariws prlndpal address: Names of charity trustees on date of approval of Trustees, Annual Report Treasurer Trustee Trustee Each person named above has acted as a trustee for the full period of thls reporL Trustee (Until September 2024). Structure overnance and mana Trpe of 8overnln8 documert Deed of Constitution of the Commi55ion of the Assembly of the Free thurth of Scotland. ement Alm5 and AIIUlatlon The Free Churth of Scotland ha5 more than Ic￿ coDgre8atiffis in Scotland. as well as one in London and three in North Amerl13. and slster Churthes founded by m155lon work in Indla, Peru and South Africa. The Churth also has a fulltirne de8ree awardln8 college In the heart of Edinburgh for the trainin8 of Ministers and other Christian workers and sustalns an extensive Missionary programme relative to the si2e of the church. Datin8 from 1843 but with its roots in the Reforrnation. it owes its distlnrtlve tltle to Its historical stru8gle to remain 'free' from state interference In Its Intema affairs. It has dose and active relations wlth many other Refonned churches of Jesus Chrlstthrou8houtthe world and stands firmly in the tradltlon whlth accepts the Blble In Its entlrety as the Word ol God and, therefore, derives its forms of teathin& worshlp. mlnlstry and government from IL The main emphasi5 of our worship is the preathlnE of the gospel - the good news of a free and soyerei8n Salvation through Jesus Christ alone. The Free Churth of Scotland is a Presbyrerian churth adhering in Its worship and doctrine to the posltlon of the Church of Scotland at the Reformation. There is an explanatory document Bur ead Free Churth of kotland R•port of Trwtees whith explains the ori8ins of the Churth and whlch 8lves the hlstorfcal backwound to the Church COMI￿ into being in 1843 and lists d0￿MeThts in whith 15 emb(xlied Its constttutlon. Burghead Free Churth of Scotland Is a congregation of the natlonal Free Church of Scotland workn'ng towards the common aims Set out above. The con8re8atlon is within the Inveme5S, Ross and Lochaber Presbitery and is authorised by the Church to have a minister pald from the central funds ofthe Church. The Churth buildin& halls and Churdi Manse are the property of the con8re8ation and are held In twst by locally elected congregational trustee& Tfustee recrvltnxnt arKI •PP￿ntmerrt The FInan￿ Commlttee exerdses Its dlscretion In determinin8 the rnost appropriate method of electing new trustees. Any election must In￿NIe the communicant membership of the congregation. There bs no fixed term for Trusteeship. Prlor to thelr appointmen¢ new trustees would have senrfed the church for some time in varrous role5 and would be famlliar th the churth's value5,1ts aims and objectives as V￿17 as its day to day operation5. As part of theiT induction pro8ramme. new Trustees are required to understand their statutory responsibilities. Ob'ectlves and activities Charitsble Purpose$ The advancement of rell810n. Summary of the main actlvl¢l¢s In relakn to these objertives Durln8 the year, the church met re8ularly for worshlp and caffied out varlous attivltles in pursuit of the above stated aims. Church servi￿$ continue to be broadcast on-llne wlth the use of social media allowing members adherents to worship together. The con8re8ation continued its commitment to gjpport the National Free Church of Scotland both splrltually and financlally. Achievements and Performance Summary of the maln achle¥en*nts of the charity duringt￿ flnancial p•rfod: l. Pro¥￿ed ministry for children. 2. provid￿ ministry forwomen. 3. Provided min￿try for men. 4. Provided ministry for yijung adults. 5. Provided p•storal and outreach minlstry. & Conducted v*ddln8s and funerals. 7. Proknided craft events. 8. Conducted Baptlsms. 9. Provided a Youth Club for local teen￿er$ 10. In assaciation with the Community Clwncil pro￿de • food bank'Blessiw bo￿ for tIM>se in need. Bur head Free Church of Scotland Report of the Tntst••5 Flnanclal review Reserves- Results for the year Nvhilst linked with El8in Free thurth of Scotland. each churth remalns a separate finanaal entity. With fundraisin8 continuing throu8hout early 2024 In relatlon to the proposed hall iefurbishment. the sum of £22.281 was ratsed which allowed the buildin8 works to commence In October 2024 Ilnduded In restrirted fund totsl). The con8re8ation, previously grfted the Brethren Meefjng Room, now sold {2021I, the money is held in trust by the Free Church of scotland head office {parent charity No. SC 012925) for use by the cMgre8atlon. The current value of this fund is £96.059. With the proposed renovatlon projert in mind and followln8 a build-up of reserbps In the General Fund. the sum of £20.(KJO has been set aside for the Restrirted fvnd to a5Si5t with reachlng the requlred total of the building and renovati¢)n projecL As a result of the building works commenon8 in October. there wa5 a deficit of -£372 for the year wlth churth held funds amountlng to £237,941 at the year end, That con95ted of the General Fund havln8 3 surplus amountin£ to £8603. Designated Fund IRestrictedllTralnln8 Fund), a deficit amounting to -£1591 and the Fabflc Fund Account {Restricted) a deficlt of- £7384. The trustees are satlsfied wlth the level of reserves retained by the tharity. Declaration The trustees declare that they have approved the truste￿ report above. 5Sgned on behalf of the charity trustee5 S4gnature'. Date: Full Name: Posilion: Comrnittee Bur ead Free Church of Scotlarbd Report of the Triistees ort of the Inde endent Examlners to the Trustees for the ended 31 December 2024 ear I report on the accounts of the thurch for the year ended 31 December 2024 whlch are set outon pages 6 to 9. Respertlve re4)onslblfftlq5 of tntstees aNI examiner The chariW5 trustees are responslble for the preparation of the a(munts In atxordance wlth the terms of the Charities and Trustee Investment (Scotlandl Art 2Th)5 and the Charities Accounts Iscotland) ReEulations 2(K)6. The tharty trustee5 consider that the audit requirement of Regulatlon I￿1} Id) of the Accounts Regulations does not appty. It Is my responsibility to examine the accounts as required under section 4411) {c) of the Act and to stste wthether particular matters have come to my attentlon. Bas1$ of Indewnd•nt examIn￿$ statemert My examination is carried out in accordance wlth Regulation 11 of the Charities Accounts (Scotland) Re8ulations 21￿ An examinaoon Includes a review of the accountlng records kept by the charity and a comparison of the accounts presented with those records. It also indudes consideration of any unusual Items or dlsdosures in the accounts, and seeks explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence thatwould be required in an audiL and consequently I do not express an audit opinlm on the view fvi by the accounts. Independent Examlrlerf Stateni•nt In the course of my examln3ti(￿, no matter ha5 come to my aft￿ts0n l. whlch oves me reasonable cause to believe that In any materlal respect the requlrements., to keep accountlng records in accordan￿ with Settion 44111 (al of the 2CK15 Act and Re8ulation 4 of the 2(N)6 Accounts Regulatlons, and to prepare accounts whlch accord wlth the accountln8 records and comply wlth Re8ulatlon 9 of the 21J)6 Accounts Re8ulations have not been met, or 2. to whlch, In my oplnlon, attention Sh￿Ad be drawn in order to enable a proper understanding of the accounts to be reached. Signature: Qualification.. Date: epen en xaminer Bur head Free Church of Scotland Report of the Trustees Recdpts and Payments Account to 31st tlecember 2024. Total Total Fund Fund Fynd 2024 2023 R•¢￿pts f rbvdope Sch*￿¥ Income T•M Recthered sunday Sthool Cojlethns chU￿h D￿rC￿lec1lOns Don*tl¢>ns 33.172 33,172 2Q983 31.276 12,988 9391 4790 9.391 12.268 8A75 21.109 3.47• hyr¢h Wwker 0ty4tsorts Charlty Donat￿￿5 Rent and proje 26.174 22 85228 22 Interest Rece]¥*d Traininz Fund R¢lmbursemetll&' 138 25 3.3g5 2.076 4.392 Yixrth aub sThdwtlYcwth Fundi other IncL*ne fwyjuded al￿E1-sEe Ncte 7 330 9.723 330 9.723 Tot•lRetelpts 25 25.759 3.988 WJ,194 Payrn• Head L)ffke Aemlttan￿s oth•i Head Offlte p*5¥nurts 42.466 4122 41466 422 43.387 1518 4502 ni5ter's ￿eNe$ rth Heat & L*ht Manse He•t & L4hl Heaikng 011 C(>un¢lT4x Insurance 10211 2372 io.ni 1372 L415 1.415 1.522 L620 1483 1,877 5.114 Chjith R•palr lanse Repgks PrIntI￿medIa Charlllt4* Donaitens Suppty E¥p*Ms Magozlnes Presentstions (*Jtreach Eypenses Equlpment TraiTrinR F￿d Comrnunkn Exw FC Totsl P9￿•￿ts 157 40J54 40,611 370 31 3285 3,IC#) SLI 4,469 4.804 6.850 293 7.907 89,727 3.416 3.416 3.416 41.143 114.3fAJ 5urthii f¢rith• w•r Tralthrs N•t moY4m•ffi th•rtr•b Ta¢41 fvnds brlluthtforw•rd Total I6￿ -L591 -15.384 -372 79,467 -3n 238.313 137.941 48J27 57.431 7.520 5.9 181.966 174y3 158,846 138,513 Bur head Free Churth of Scotland Report of the Truste•5 Statement of Balan￿$ nk & Cash In hand Opthn8 Balance 5wplusllDefidt) lorthe Y￿r Transf•rr•d Funds a0￿￿8 b•l•nc 238J13 15B -372 237341 238.313 Totsl ofmon*taryaw*s h4ld 237341 23&313 Unt•strirtad fl￿d$ D•s*nat•d luTh4s R•slrl¢t•d fiJnd$ 8,fA13 -1,$91 -8,767 45 88,278 79,467 -372 Fwdg held by central offlces Er￿QW￿•￿t 2,Y2 96,059 99mi 2,592 92,365 94,957 Pr¢u•ds from sale of M••tirq H•ll I h¢ld byGenerd FUNI 5(41¢rneni Ik•ld f•1 awltsbl• Pu Church Mans• Not krwin 50A86 SQN86 50A86 50A86 Less: outstandi￿ loa Totsi: A86 ststement of Ilabllli*s x31 D•c•nts 1024 Invole•s du* lar paym•nt Approved by Trustees on •NJ 4)nt￿1r beha￿￿ the •ThlerThMèd Tru5m• l Tr••sur•r Th• notes form part of the$e linan¢kl 5tatsm2nts Bur head Free Church of Scotland Report of tho Trustees Notes to the Roc•lpts aftd Payments Aca)unt Arcowitkn3Con¥tnbJn Th• fin•nCl￿ *•tementshAw beer•wep•rtd theh15trrfkn1 K(w¢￿v￿￿￿￿£har1IIe5 Ae¢otsn15 The flDonc￿l￿1tM¢Thtsh** on* rnt4lpix*￿ payThMtstrAS Unres spwfiel and irr4v•4blp •$8¢Thryr4l[w￿S •*J bery u¥ed •5 Trthw F￿d I0SIY*PNlllbtTr•H￿ ￿￿19¢ev. 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