_Scottish Charity No.SC038134_ ## **Brora Free Church of Scotland** (Clyne Free Church of Scotland) Trustees’ Report and Financial Statements _For the Year Ended 31 December 2024_ Brora Free Church of Scotland (Clyne Free Church of Scotland) **Contents of the Financial Statements** _for the year ended 31 December 2024_ ||Page| |---|---| |Church Information|1| |Report of the Trustees|2 - 4| |Report of the Independent Examiner|5| |Income and Expense Account|6| |Statement of Fund Balances|7| |Statement of Cash Balances|7| |Notes to the Financial Statements|7| Brora Free Church of Scotland (Clyne Free Church of Scotland) ## **Church Information** ## **Trustees** A list of active Trustees during 2024 is provided in the Trustees’ Report on Page 2. ## **Address** Clyne Free Church of Scotland Gower Street Brora KW9 6PB **Email:** brorafctreasurer@gmail.com ## **Bankers** Virgin Money Jubilee House Gosforth Newcastle upon Tyne NE3 4PL ## **Solicitors** Simpson & Marwick WS Albany House 58 Albany Street Edinburgh EH1 3QR ## **Independent Examiners** Voluntary Groups Sutherland (VGS) Alba Main St Golspie KW10 6TG **Charity Number** SC038134 Page 1 ## Brora Free Church of Scotland (Clyne Free Church of Scotland) ## **Report of the Trustees** _for the year ended 31 December 2024_ The Trustees are pleased to present their report together with the financial statements of the church for the year ended 31 December 2024. ## **Status of Charity and Governing Document** Brora Free Church of Scotland is established by Constitution. It is a registered Scottish Charity (No. SC038134). ## **Aims and Affiliation** Brora Free Church of Scotland is a congregation of the Free Church of Scotland working towards the common aims set out below. It is a Presbyterian church adhering in its worship and doctrine to the position of the Church of Scotland at the Reformation. An explanation of the origins and history of the Church can be found online at https://freechurch.org/history/ (accessed 29/03/2025). The Registered Office of the Church is at 15 North Bank St., The Mound, Edinburgh, EH1 2LS. The Free Church of Scotland currently has over 100 congregations in Scotland, as well as London and North America, and sister Churches founded by mission work in India, Peru and South Africa. The Church also has a seminary in Edinburgh for the training of ministers and other Christian workers and sustains an extensive missionary programme relative to the size of the church. The principal activity of the Church is the conduct of public worship and associated matters in the context of local congregations. Dating from 1843 but with its roots in the Reformation, the Free Church of Scotland owes its distinctive title to its historical struggle to remain ‘free’ from state interference in its internal affairs. It has close and active relations with many other Reformed churches of Jesus Christ throughout the world and stands firmly in the tradition which accepts the Bible in its entirety as the Word of God and, therefore, derives its forms of teaching, worship, ministry and government from it. The main emphasis of our worship is the preaching of the gospel - the good news of a free and sovereign salvation through Jesus Christ alone. The church building and the minister’s manse are the property of the congregation and are held under the Church’s model trust deed. ## **Trustees and Office Bearers** The congregation is governed and administered by elected office bearers (all volunteers) and its minister. The Kirk Session, being the minister and elected elders, has responsibility for spiritual oversight, while the Deacons’ Court, composed of Kirk Session members plus elected deacons, oversees financial and property matters. Under Charity Law, the Deacons’ Court are deemed to be the trustees of the congregation as those with responsibility for day to day management and control. This is distinct from the role of property (congregational) trustees who are responsible only for holding property in trust. The members of the Deacons’ Court (the Trustees) who served during 2024 were as follows:- ## **Deacons’ Court** _Elders Deacons_ *Retired on 31[st] of October 2024. **Both admitted to office on 17[th] November 2024. **Minister** Vacant **Interim Moderator** **Congregational Trustees** For holding Property - Page 2 Brora Free Church of Scotland (Clyne Free Church of Scotland) ## **Report of the Trustees** _for the year ended 31 December 2024_ ## **Appointment of Charity Trustees** The Kirk Session exercises its discretion in determining the most appropriate method of electing new Trustees (Elders and Deacons). Any election process must involve the communicant membership of the congregation. There is no fixed term for Trusteeship. Prior to their appointment, new Trustees would have served the Church for some time in various roles and would be familiar with the Church’s values, its aims and objectives as well as its day-to-day operations. As part of their induction programme, new Trustees are required to understand their statutory responsibilities as well as the responsibilities of their office within the congregation as elder or deacon. ## **Our Church in 2024** ## **Worship** The central activities of our church are the weekly Sunday worship services at 11:30am and 6:30pm, and the prayer meeting on Thursdays 7pm. Our church has a strong and welcoming family ethos in accordance with the teachings of Jesus. The church meets for teas and coffees after morning services. During 2024, our church family has remained steady in number with at around sixty people who attend our services, with a good mixture of ages. We value our children and young people in the church, and we are delighted to see some of them find and profess faith in Jesus Christ. We are very grateful to who faithfully run our Sunday School and we thank God that, again, new children have attended. We continue to pray for our young adults as they move away to take on jobs or further education when they finish school. We are grateful to for continuing to lead our Sunday morning worship, with children’s talks and Bible teaching. We are very thankful to all the men who have provided pulpit supply for our church during 2024. We are grateful to of Tain Free Church for serving as our interim moderator in 2024. ## **Change of Trustees** retired from service as an Elder on the 31[st] of October 2024. The congregation is grateful for the service he has given. was elected by the congregation as a new Elder, and treasurer) was elected as a Deacon, both on the 17[th] of November 2024. ## **Youth Fellowship** The Youth Fellowship (YF) was able to meet throughout 2024 on alternate Sunday evenings in school term time. The YF has a varied programme from speakers, films, craft and music nights, testimonies, missionary talks etc. all covering a variety of topics. ## **Youth Club** We have continued to run our Monday night youth club in term time, which consists of games, baking and craft activities. The youth club remains well attended and gives many local parents a link to the church. ## **Women for Mission** Women for Mission has met on the second Tuesday most months, and we are grateful to the speakers who came to speak at our meetings. ## **Lunch and Listen** The monthly Lunch and Listen and Coffee Morning events continue to reach people in the community, especially to listen to the message at the lunch. Page 3 HolidaTr Club A special holiday club was for children ai Summer in 2024. The club attracted a loi of cbildren who would Thol usually attend churcb. alld we are grateful for the opportunity to provide the￿ with fun in the holidays and to slw¢ with th¢ni thc good news aboul Jesus Christ. lell's Meetlng. Soiiic of tlic mcn of dic cliurch continue to ineet n]ost moiiths on Tuesday evenings for fellowshj'p and discussion of ]nairers of failh. Sci'iptui'e UDioll Mejnbcrs of 01￿ congregation organise a Scripture Union at Brora Prinmy Sch(K)I which is well atiended. Whitst llol a direci ministry of our church. we are grateful for the lillks tbat have been built with the children. and chance to share with them die gospel of Jesus. Malntenance of the Chui'ch Bulldlng We are grateful to the people in chiJTch who quietly contribiite to the maiiitenance of the buildmg and freely pTovidc tillie alld equipiiicnt whicli is not shown on out fjnancial accounts. Financial Re￿¢W Illcome A])d Expense The primary income of the church is from giving by our congregation. We received another generous froin BroTa Tl]rift Shop towatds out various oiitreachcs. ol￿ iiicoine is suppleillented by Gift Aid retUTnS wbicb we receive from tbe UK govenlllleiii. Ill 2024, qivillg by the congreqatioll inci'eased. Overall income was slightly lower tlwi 2023 beCa￿e theTe a large olle-off receipi of backdated Gift ￿'d incoiiie in 2023. The total incoinc for 2024 was £40,327.01. The nlain expenses of the Chi￿clL in 2024 incliided repairs and improvements to the buildings Imd manse. pa￿]1￿1t of Free Cliijrch reinittance, iilih'ty bills. speaker's costs (piilpit ￿]Pply) and soiiie gifts lilade to other clwitable causes. The total expense for 2024 was £37,814.63. After all incoine and expense, the church had a financial sillplus ill 2024 of £2,512J8. The sU￿lUS 15 added to the cllurch reserves ai the bank. Gift Aid Barkiog As a clmiry wlllcli receives donattons from iaxpayers, the church is eniided lo claim gift aid support from the UK goven]ment. For our ctLurclL tILe value of gift aid is approxIn￿telY £4,500 per year. Reserves The church holds all casli reserves in bank accounts. At tbe end of 2024. the total ajllount held at the bank was £101,239.71. Howevci. after penthllg tr￿￿actIOnS are allowed for. the valuc of our funds at thc elld of 2024 were £96918.32. Sowe of these fullds are rese￿ed for specific piw)oses such as the fabiic fund or n]ission work. More details are slLOWn in tILe FU￿ncIaL statements on pages 6 and 7 of this report. The tn￿teeS are saiisfied with Ille level of rese￿eS retained by ihe cllarity. OD behalf of the Trustees Daled.. Page 4 Brora Free Church of Scotland (Clyne Free Church of Scotland) Report of the llldependent ExamiDei's lo the Ti'usteesfor rhe vear eNded 31 Deceiiiber ?0?4 I iepon on the accowits of the church foi the ye￿. ell(kd 31 Dece]nbet 2024 which ate sel oui on pages 6 alld 7. Respective responsibilities of trustees Ydnd examiner The charity's t￿￿teeS are respollsible foT the preparation of the accounts in accordance wittL ihe tenns of the Charities ￿]d Trustee Inveslment (Scotland) Act 2005 ￿]d the Charilies Accounts (Scotlaiid) Re￿lIall011S 2006. The clwiiy In￿leeS consider tliai tlie authi requirejneni of Regulaiioll 10(1) (d) of the Accounts Re£ulatioThs d(￿S not apply. It is ￿Y responsibility to examine the accoullts as required imder sectt.on 44(1) (c) of ihe Act and to state whether particular inatters have come to iiiy attention. Basis of independent examiner'5 Statement My exaI]Jillation is cartied out ill xccoidance wilh Re￿lIatIOn I l of the Clthtitieg Accoimts (Scotlalld) Re￿￿ationS 2006. An exawination illcllldes a review of the accounting records kept by the C]￿lty and a comparison of the accoimts presented with those records. It also includes consideration of any imusual iteiiis 01 disclosures lll the accowits, and seeks explanations froiii thc ttllstees concerning such iiiatters. The pi'ocedures ulldertaken do llol provide all the evidence tbai would be required in all audit. and consequently I do not express an audit opinion on the view given by the accol￿ts. Independent Examincr5' Statement In the course of my exaniination. no matter has come to iny atlention l. which gves me reasonable cltuse to beh'eve that in ally material respect the requiTemenls'. to keep aCcol￿tillS iecoid5 in accold￿]ce with Sectioii 4411} (a) of the 2005 Act and Rcguialion 4 of dle 2006 Accounts Requlatiolls. alld to prcparc accounts ivliich accord with the accountiiig records and comply with Regulation 9 of tbe 21K)6 Accoullis Re￿lIatIonS have not been met, or 2. to which, in my opillioo attention should be drawll in order lo enable a proper llllderstallding of the accniuir8 to be reaclied. Namc Q￿1]fICation Address Date 15di May 2025 Page 5 Brora Free Church (Clyne Free Church of Scotland) Financial Statement for Year Ended 31 Dec 2024 ## **Income and Expense Account with Explanation** |**Income**
**Gifts received**
Donations
Church door
Standing orders
**Other income**
UK Gift Aid Returns
Backdated Gift Aid
Interest earned
Magazines
Bank cashback
Rental of Church Hall
**Total Income**
**Expense**
**Admin**
Free Church Remittance
Remittance Backdated
Gift Aid Fee
Insurance
Presbytery & Assembly
Accountancy fees
Legal Fees
**Buildings**
Church consumables
Church Maintenance
Manse Maintenance
Church Equipment
**Ministry**
Mileage
Speakers
Magazines
Teaching Materials
Catering
**Outreach**
Youth missions
Youth Fellowship
Youth Club
Lunch and Listen
**Gifts given**
Charities
Other gifts
Individuals
**Utilities**
Electric
Gas
**Expense**
**Surplus (defecit) for year**|_£_
**2023**
1,200.00
14,357.28
10,624.00
3,657.03
12,499.26
1,217.95
80.00
5.38
-
43,640.90
**2023**
(2,647.88)
-
-
(1,480.93)
(238.00)
(54.00)
(259.70)
(124.77)
(134.99)
(1,872.66)
(634.62)
(767.30)
(836.45)
(240.46)
(315.16)
(115.97)
(476.53)
(728.86)
(352.36)
(72.66)
(350.00)
-
(1,010.75)
(6,175.00)
(782.67)
(19,671.72)
23,969.18|_£_
**2024**
**1,786.00**
**13,318.92**
**16,699.00**
**4,532.38**
**1,093.29**
**2,312.66**
**80.00**
**4.76**
**500.00**
**40,327.01**
**2024**
**(6,226.31)**
**(1,785.85)**
**(79.54)**
**(1,569.33)**
**(566.28)**
**(60.00)**
**(292.72)**
**(124.59)**
**(9,956.03)**
**(3,140.51)**
**(1,149.77)**
**(1,444.05)**
**(1,460.00)**
**(182.84)**
**(453.24)**
**(213.46)**
**(354.08)**
**(373.71)**
**(736.51)**
**(120.56)**
**(1,470.30)**
**(100.00)**
**(1,000.00)**
**(4,312.00)**
**(642.95)**
**(37,814.63)**
**2,512.38**|**Explanation for 2024**
Other donations received, not at services (1).
Collected at services on Sundays and Thursdays. (2)
Congregation giving by standing order.
Gift Aid return
Backdated gift aid from 2023
Part of church money in notice savings account.
Monies collected to pay for church magazines.
Cashback received from bank for use of bank card.
Payment from Northern Presbytery
**Explanation for 2024**
Increase due to increased giving
Backdated from 2023
Free Church costs. Not accounted separately in 2023.
Buildings insurance
Payment of dues to Northern Presbytery.
Independent examination of accounts by VGS
CCLI licence for screening videos (youth work)
Mainly cleaning materials
Repairs, redecoration, electrician and other work.
Various repairs to manse
New banners, signs, laptop and other minor items
Mileage for visiting speakers. Rate increased.
Pulpit 'supply'. Rate increased.
Payments for church magazines.
New Bibles, Sunday School materials and videos.
Miscellaneous food items for church events.
Provision for summer youth mission 2023
Provisions for Youth fellowship and socials
Provisions for Youth Club
Lunch and Listen (3)
Donations to other charities. (4)
Funeral flowers
Donations to ministers, occasional gifts etc.
Payments to SSE
Payments to Flogas| |---|---|---|---| ## **Notes to the Income and Expense Account** (1) Includes £1200 donation from Brora Thrift Shop for outreach works. (2) Includes collections to fabric fund and missions. A breakdown of donations received is given in the accompanying notes. (3) Lunch and listen is mainly self-funding from donations received at the event. (4) A breakdown of donations to charities is given in the accompanying notes. Page 6 Brora Free Ch￿￿ (Clyne Free Church of Scotland) Statement of Fund Balance5 Fillallcial Slatement for Yeat Ended 31 2024 BalaKLfe5 Opellill8 01 Jan Income Expense Closing 31 De¢ sU￿1￿s {defecitl foryear StAtemenl of Cash Balances Catciillg CollgTegatiollal FabTI Illi5510JI 453.44 81.661.96 6,707.21 5.194.86 35.526.59 2.098.15 2.322.27 {28.448.56) (6,090.68) {2.884.86) 88.739 99 2,714.08 4.632.27 2024 AII 2023 All 94,405.94 70,206.26 40.327.01 43.640.90 (37.814.63) (19.671.72) 96,918.32 94,405.94 388.47 380.00 {200.00) 568 47 {190.53) 262.91 180.00 (190.53) 7.078.03 {3.992.53) (562.59} 2.512J8 23.969.18 C&sh Balance at bg Pending incotne (l) Pendin8 expenses (2) Total pendin4 Total Cash 31.Dec-24 101.239.71 2.730.27 (7,051.00) 14.321.39) 96.918.32 31.Dec-23 Chg 92.938.82 1991.77 -524.65 e l'ear 8.3(X).89 1.467.1) 94.405.94 2.512.38 Notes to the Financial Statement l. Accounting Policies The fuLan¢ial statements have been prepared under the historic￿ cosi wnvention. and io fvlfil the requirements of the Charities Accounis (Scorland) Re8ulations 2000 (as a￿. 2. TrAnsartioll5 Trlth Trustte5 There M'eie no Tru5tees' reniuneration or other bellefits for the )rat. 3. Expi&th%tion of Fund5 Thete ate five fi￿lts. Unrestricted fi￿￿5 COllLprise gi¥￿t5 alld otheT inconie lecei￿ed foi the object5 of the Chi￿Ch Mithout fi￿the1 specifitd pu￿05¢ aDd abailable as ￿leral ftULds. The Co￿￿egational fulld 15 unrestricttd. The other fuDds are ￿Sti]rIed as described below. 4. BTtakdowD ofDollations Gifts ctr. DoDatioll5 l'erdved Benevolenl Church door standino orders Donations receI￿rd Total Cat￿illg CongregAtiollAI 12.317.77 15.283.00 FAbTiC 941.15 796.00 Mi5SiOll 2024 Total 13,318.92 10,699.00 1,786.00 31.803.92 60.00 3(X).00 320.IK) 20.00 27.620.77 1.737.15 1.766.00 2.126.00 320.00 Donatiolls to Chgriti WEC Emmaus Road Tn￿t Faith Mission Good News forEveriDne Tain Free Church Buildillg Fund The Chtistian tnstitute Tot 2024 Tol%1 {50.00) (500.00) (400.00) (220.30) (200.00) (loo 00) {1,470JO) Approval by Trustees lThc fiiionLial gatem¢nlS on pJge$ 6 Ict 7 were Approv￿1 by the.[rt￿le¢S .................... b¢hglf bv ihc undcmo*d: . 5i8ncd on their Trt4.%ic'e Pa8e 7