.gcollish C'harity, Pw()_ .fC038130 fr•Èch r& Urray and Strathconon Free Church of Scotland Trustees. Report and Financial StatL'mL'nts For ihe Yeur Ended 31 DeLembcJr 21) ?4 Urray & Strathconon Free Church of Scotland C'.(Intents ()f tho FinllneiAI StAtements /c)r IhL' JLur c'ndL'd 31 Di'<'vmb¢Ar 21)24 Pagje ChurLh Inforniation RLp()rt ()f th¥ I nJste¢s RL"port ol-lhe Independent F.xaminer RLLL'lPt% & PaymL'ni.% Account Stalcment of lialanLes Ni)IL Urray & Strathconon Free Church of Scotland Chureh InformAtiOD Truytee¥ A list of aLtive Trusiees during ?0?4 is proTr* ided in the Trusiees. Rewrt on Page 3. Church IluildinR¥ Urrd¥ l-rLL L'liiirih Miiir i)f ()rd IV6 7T[) B#nkvrs Kuh'dl Llank lif SL()Iland l)iiiywall. lJdlliTruT & Mdnsuii 54 66 FrLdLri¥k Si .'diiihiirgph Page I Urray & Strathconon Free Church of Scotland Report of the Trustees The Trustees are pleased to present their rep)n iogether ￿lIh ihe financial S￿￿mentS of ihe church }'ear ended I I r)ecemher 20?4. uf C"hHrilTr ind Cvoverning Document Lrrd¥ & %irJthLoiion l.rLL L-hurLI) ol. %Loilaiid is eslabli5hcd by C"onslilulion. li 15 a re¥istcrLYl SrL)Ilisli Charitv INO. SCOJII l JOI. Aimi And Aifilialion Ilrrav & Strnthconon Church of Scniland is u ¢ongr¢galton of lh¢ free Church ot. Scoiland wDrkin li)￿.1rd* ihL L()miiii)n aim% SLI (iui k.1{)￿. li is a Pre%b¥lLrian LhurLII ddhering in it% w(Ir%hip dnd doLirinL lo ih¥ p)siiion ol- Ihe c'hurch iTrl- SL(Trildind ai the R¢lom)dtion. 'Ih¢ Fr¢e Church of SiL>tliind LxplJiiaioTr doLumLni which Lxplains ihc origiins L)I' Ihe Church and ￿h1¢h gyivcs thL hi￿1)rILal balk￿)rou[1d iu ihL L'hurlh LC)minLi ini(} tKinLt in I X43 and Iisis di)Lumenls in which 14 Lmb()di¢d iliL 'I'hi l.r¥L Q'hurih i)I' Sliiilthrid iurrintll I)a% *)¥Lr l 011 ¥iinyregaiions in Scotland. as well as one in l.bndon und l()ur in X'i)rth AmLriLa. and %i.4lcr l-hurLhL'4 1()undLd bj mi4%iiTrn wiirk in India. I>Lru aiid %()uth AlriLII. 'IIL L'hurLlI als1) lia% a %LITiiiiar)' iii I:diiibur¥h for ih¢ Irdiiiin¥ ul- niinislLr% and L)Il)Lr ('liristiaii ￿tsrkLr and su5¢ai1is an c%lcnsii'L missionar%' progtramm¢ rclaiitrc io ihe si£L ol- IhL church. "I'hc principal a¢lii'itN' of thL. C'hiirLh 15 the conduci of public worship und a￿￿1￿led mailers in the coniexl ofl li)Lal congregaiii)ns. r)alIn￿ fri)m I X4.1 bui ￿'Ith its roots in ihe Reli)maiion. Ihe free Church ol. ScL)Iland nwe4 il% di4iinciive iilll II) 1¢% hi%inrii#l .4irug¥l¢ i() rL'main ' Ir¢L' In)m %tJi¢ lnilrt¢￿n¢l in its intcmal utTairs. It cl()￿. :Ind dLIii'L fL'ldli(?n.% ￿ iih maiiv i)IhLr Rcli)nned ihurLhLS 1)I' Jcsu% L'hri%i ihrc)u¥h()iJl ih¢ kn'iTrrld and $laiid% I IrtTil> iii ¢lic trddilivn wliiih (hL Ilibli. iii ils vniir¢t} 45 ih¢ ￿'t)rd uf (i(Kl aiid. IhLrLlvrL', d¢riVL'% ils ri)riiis of iLuihin¥. ￿0￿)hIP. minislrn, and bv(Trl'LmmLni from il. "fil< niaiii Liiiphusil of iiur Wiirhliip IhL' prLllchin&y {)l-tlie Blis￿1 - Ihc go(Kl ncws of a IrLL and 50bcrcign sall'iiiion ihri)ugh JL'SUS C'hrist al()iic. The ci)ngregnlion is authi)ris¢d h), the (-hur¢h io have a rninister paid from central fiinds of the Churdh. "IThL Lhurih building and th¢ miiiisl¢r s man5¢ are ihc pro￿rt) ol. lh¢ Wn8￿.￿ll0n alld ar¢ hcld und Q hurLli s mLNJel Irusi dLLXI. r Ih Trustees 0￿1CC Bearern Th¢ ci)ngregaiion is giiiLrned and administeT¥d bi elecicd oificc bcarers1o11 volunieersl and ils mSnister. The Kirk Session. ￿Ing the mÉnistw #nd eleLied elders. has rcsTX)n4ibilitN. for spiriiual i)ver%iglJt. The Ikaci)ns Lourt is composcd ol- clc¢icd F.Iders along wilh ¢lccied r)eacon& and oversees linanclal and pro￿rtI mattcrs L'ndLr Lharits, La*. Ihe tkacon % ( ourt arc dL*med i() be the trustees ol. the LonbyrL'galion as those with rLsponsibiliiy for daj. lo da) managemenl and wniri)l. This 1% disli11￿ froin the rol¢ of Pro￿￿. congregational trustees w.h() are responsible onlv for holdin¥ propetfv in trust. "lThe member8 of the tkacons Court {the Truslees) who served durin¥ the l'ear were as follo%4%.'- Urray & Strathconon Free Church of Scotland Rep(>rt Df the Tru¥te Appointment of Charih. TruJtee% The Kirk Sessicin exerLises its discretion in d¢tcrmkning th¢ m()sl appr(Trpriat¢ mvihixl uf ¢I¢L1t￿ n¢w TruslcLs IlldLrs and Lk"aLvns). An% LILLlion prLKess musi in¥0]￿¢ ihe communicani membership of Ihe LongrLgati()n. -I"hcrL 15 no fixLYI tcrtn for "I ru51CL%hip. Prior io their appointment, n¢w .1 rnSiLes Mi)uld hai L. seTh ed the C'hurch lor soine lime in sarious rolLS and M"ould b¢ familiar 1% iih the Church ts Kal¥es. ils aims and objcctives as well as its daN-t(HlaN 0￿[10n$. Is pan of their induction programm¢. ne Tn]stees arc required to UTKlerstand their %tatulory rcsry)nsihililies Thell &% the rcsp)nsiE)ililics rf their oifice within ihe congregation as elder or deacon. Activiti￿ 4nd Achievements Durtli&J th¢ ¥edr ihe iui)¥rebaiiun m¢i ￿g￿larI) during certain ￿riodS for public worship and carripd oul Tr¥arious actitr itics ill pursuii of the aboi'c siatd aims. I'h¢ ¢ongr¢g)aiion ¢oniinued 11% commiimeni io SUPFK)rt the National F-ree Church of Scotland hoth spiritualls. and finanLiallv. Significatrt highlighis V+eTts and d￿cloP1n¢￿l5 of r￿¢ in ihe N'ear include the folloMing-. In rclation to con%re%#tional aclivilies as opw)rtuntti¢s all0￿ed.. Moiher and Toddlets Group and Lommuniti Youth Club Regiilar wcekli mcctlngs for Iliblc tcachin& pra)er and worship L hildr¢n % Sundav Club iJppDrt i)l- Mis%i()n% and Chrisiian aid orgAnisaiions C'hurch Hall used b%, communit). groups In r¢lation io eon%reAatiott41 funditt2- D()naikon5 from ¢hurLh membets via ￿'eek1% offerings and Gifi Aid donaiions. %upp()rt for mi55iowI M'iihin the dcnowninatithn_ ReLover%' ofi&x paid via Gift Aid from HMRC Reserves Éheye4r dL'ficii of £8.950 was rccorded ai the )'ear end. mainly as a resuli of ¢ £ I OK being spent on ￿orkS Qn lh¢ ¢hur¢h. hall and manK. Cnr¢ incomc f(TrT ih¢ l'ear is broadl% similar to the previous l'ear when anviiidli¢s ar¢ tall0￿d (Trut u(th¢ IL¥ur¢s. The church held ca4h funds amnuniing io £16.837 ai the N"ear end. That consisted of a CJencrdl Fiind amolinting 10 £7.018. designaied Club funds of £1.777. a designaied Fabric Fund wilh a balan¢e of L7.4$? w.ith a funher £6411 in resiri¢ted funds. The Irustecs are satistied Hith ihe level of reserves Tetained b), the charity.. On behaifof tbe Trustees Trts.Il£'¢' DatL.d: ... Page 4 Urray & Sirathconon Free Church of Scotland Report of the Independent Examiners lo ibe Trusiees [or ihe i'var ended jl Decvmher ?U24 I report on ihe accounts of the church for the year ended 31 tkccmber 2024 which are scl out on ￿ge5 5 to7. Resp¢¢tive responsibilities of truslees and examiner "I"hL Lharil). S truslL*s arL' reslK)llsible f()r thL' prcparntion of the accounts in Accordance M iih lh¢ iLYms of thL. Charitieg and Tm%iee Inie%tmLllI ISL()Ilandi ALI ?OOi and ihe Charitie% Accounts (Slotlandl RegJulatiDns ?0[￿. The charit¥ trullees consider thai the audii requiremeni of Regulaiion l 01 I l (dl of ihe Acc()unt8 Kegulatic)n5 does nol appli,. It is MN. rc%TX)n8ibilii%' lo examine the ac¢ounLg as required undLr S¢Ction 44(1) Icl ol-th¢ Acl and to 51alc wh¢thcr particular mai*rs have ￿me io my atlrnlion. B4si% of independent ¢x¥mincr's $18tement MN examination is carried oul in accordanLe ￿1th Regulation I l of ihe Charili¢% Accc)unis (sc land) Regulations 20(￿. An e.Kamination includes a rel le￿ of ihe accounlingi records kcpt bi. Ihc charit!. aiid a omparison of the accounts pr¢s¢nted wilh those records. It also includcs considcrdlion ol- any ulusiial iieiT)s or di5L105ures iii ilie aLLounis. and seeks. e.xplanaiions Irom the irustL*S CC)IILerningp such IMItLrs. I'he pnxLdurcs undertak¥n do nol proi'ide all the ei"idcnce that ￿OUld ￿ required in an aud4. and consequenil! I do not express an audii opinion on ihe %le￿. gi%en b!. the accounts. dcpendeni Examiners, Siatement In ihe cours¢ of m%. e.xamination, no maner has come io mi. attention hiLh ¥ives me reasonable Cause to ￿11¢%.¢ ihal in anN' material respect the r¢quirements'. lo kL¢P a¢¢ouniing r¢¢ords In a¢¢ordan¢¢ with Section 44(1) {al of thc 2005 Act and Regulation 4 ol-lhe ?006 Accounts Regiilaiions. and io pr¢parL a¢Lounis ￿h1¢h JLcord ihe 2¢counting record5 and complj with Re8lllaiion 9 or Ihc ?006 Accounts Kcgulaiions have not been met. or to whiLh. in m) upinion. attention should be drawn in ordcr lo cnablc a propcr undLrsiandihg ur IhL' accoun15 to reaihed. Name Qualificaiion Address 2 Mill¢r Garnl¢ns. InNem¢ss Dut¢ 2urz Page .5 sc Section B Statement ol balances ￿J• Bl C••h tw¥l• 31.727 T¢ Ta 294.QOD D￿&1¥ TW sign•trJfe prtntWIrnq Unay & Strath¢onon Free Church of Scotland - SC038130 Receipts #nd Payments Account For the ￿lod from 01 January 2024 to 31 December 2024 Rpcelpls 75.YJ7 2X) 1%) 76.257 22 741 ,611 12• 0.101 payn￿15 88.451 89.411 97.518 18.451 89.411 97,518 Swplus l•r th• y 19.8401 no 120 18.9501 110,9401 Tiansfer5 10.870 (s￿)) 11.370 110.79)) 11X>I 791 18.95111 110,9401 19.4791 18.9501 110.9401 Ro(.0￿lIa¢￿i of Iw 11.658 319.n7 7.017 9.171 310.837 319,T17 ReWesen1￿1 by T.017 7.017 Fth FThlay Z 7.452 11.452 LIFT 125 1.166 125 645 Ntxh'5 Alk Tots Ifr 1.166 YrAth 435 435 435 FaLYK Fthj F￿1 Fur¥J P*>2 140 There may be dI5tsryar￿Ie5 in Ihe lola18 if Ihe aft Ml t**wJ s￿1 17Ja Urray & Strathconon Free Church of Scotland Iyotes to the Financial 6*talementsfor ihe Ye￿ ended 31 Dec'ember 20?4 l. A¢¢ounting Policies Ac'ri)unlinA* Convenlifjn 'l-hL liiianiial )lalLmLnts have been prepared under th¢ histori￿1 cost convention, and in a￿ord￿n Ihe L'haritiLs ALLounls (Scotlandl Regulations 2006. ith BaJi.s o[financial &I￿emeNts 'l-he fiiiancial 51alcmLnis have been prepared on a Receip1% & Pa)'m¢nls basis. Fixed Asyets I'l)L. Maii4L is ￿alUed on a hisiorical basis which ma) noi necessarily refleci Current market value. ¢itglemenl oc Balanc l.L)r tliL pur￿￿. i)f thL %tatcmeni of Ilalances as shown on pagc IJ. funds ar¢ defined as follo￿,5.. Ilnreslricted funds Lomprise incom¢ r¢¢¢ived for ihe objects of the church without further SP*ified purpi)SL Jiid arL' avdilahlL as gLnLral lund%. Ile412naied lunds r¢pr¢5¢nl unreslricicd funds which have trcn earmarkcd by ihe Trusiec% for par•Lular purpiis¥%. Ri'¥lrict¥d fund4 L()tnpri%L inL()m¢ whiLh has rLY