Plockton & Kyle Free Church of Scotland Receipts and Payments Accounts for the Year Ended 31 December 2024 Scottlsh Charlty No: SC038137
Plockton & Kyle Free Church of Scotland Contents Page TTuslees' Annual Report Report of the Independent Examiner Statement of Receipts and Payments Statement of Balances Notes Forming Part of the Financial Statemenls
Plockton & Kyle Free Church of Scotland Trustees, Annual Report Year Ended 31 December 2024 Rèferenc• and Admlnlstrative Inforniatlon- Charity Name.. Plockton & Kyle Free Church of Scotland Charity Registration Number.. SC038137 Contact Address.. Trustg9S: Elders.. Deacons-. Minister.. Church Treasurer: Congregational Property Trustees.. Independent Examlnor- Bankers: Royal Bank of Scotland PLC Portree IAI Branch Bank Street Portree Isle of Skye IV51 9BX Chur¢h Addresses: Plockton Kyle
Plockton & Kyle Free Church of Scotland Trustees, Annual Report Year Ended 31 December 2024 Structure, Governance and Management Governlng Do¢um•nt The Church is administered in accordance with the terms ol its Constitution. Aim and Afflllatlon The Free Church of Scotlane currently has around 100 congregations in Scotland, as well as one in London, and sister Churches founded by missK)n work in India, Peru and South Africa. The Church also has a full time degree awarding Seminary in the heart of Edinburgh for the training of Ministers and other Christsan workers and sustains an extensive Missionary program relative lo the sRe of the Church. Dating from 1843 but wilh its roots in the Reformation, il owes its distinctive lille lo ils historical struggle lo remain 'free' from slate interference in ils internal affairs.11 has close and active relations with many other Refomied churches Df Jesus Christ throughout the world and stands fimily in the tradition which accepts the Bible in its entirety as the Word ol God and, therefore, derives ils forms of leaching. worship, mini51ry and govemment from it. The main emphasis of our worship is the preaching of the gospel - the grK>d news of a free and sovereign salvation through Jesus Christ alone. The Free Church of Scotland is a presbyterian church adhering in its worship and doctrine to the posith)n of the Church of Scotland al the Reformation. There is an explanatory document which explains the origins of the Church and which gives the historical background of the Church Coming into being in 1843 and lists documents in which is embodied its constilulion. Plockton & Kyle Free Church of Scotland is a con9regation of the national Free Church of Scotland working towards the common aims sel out above. The congregation is within the Skye & Wester Ross Presbytery and is authorlled by the Church lo have a minister paid from the central funds of the Church. The Church buildings, church hall and the Minister's Manse aTe the propety of the congregation and a hel¢J in trust by locally elected property trusteed under the Church's Model Trust Deed. Racruitmgnt and Appointment of Trust8es The Kirk Session exercises ils discretion in delemining the most appropriate method ol electing Trustees (Elders and Deacons). Any election process must involve the commLtnicanl membership of the congregation. Here is no fixed term for Trusteeship. Prior lo their appoinlmenl, new Trustees would have served the Church for some time in various roles and would be familiar with the Church's value5, 115 aims and objectives as well as ils day-t&day operations. As part of their induclion program, new Trustees are required to understand their statutory responsibilities as well as the responsibilities of their office within the congregation as elder or deacon. Organisational Structure Tl* congregation is governed and administered by elected office bearers lall volunteers) arid ils Minister. The Kirk Session, being Ihe Minister and elected elders, has responsibility for spiritLJal oversight. while the Deacons. Court, composed of Kirk Session members pus elected deacons, oversee financHI and property matters. Under Charity Law, the Dea¢ons' Court are deemed to be trustees of the congregation as those with responsibility for day to day management and control. This is distinct from the role of propety Icongregationall Iruslees who are responsible only for holding property in trust.
Plockton & Kyle Free Church of Scotland Trustees, Annual Report (continued) Year Ended 31 December 2024 Oblectlves and Activities Once again the Gharity Iruslees were very grateful lo the congregation for their genefOUS giving throughout 2024. They sought lo attend lo numerou5 issues of buildings maintenance and repair during ihe year. In conjun¢ti¢m with their architect they brought Ihe planning application for the Plockton garden ground close lo readiness. They also oversaw the insta118tion of a defvbrillator al the Kyle church. Some new propety trustees were appointed in response lo a cosjple of resignations. and the trustees completed their entry in the Scottish Govemment's Register of Persons with a Controlling Intèrest in Property. A new treasurer was aL%o appointed. An ongoing issue with SSE Energy Solutlons relating to an incorrectly adjusted direct debit spanning several years is likely lo lead lo a future estimated liability in the region of £6,000 to £7,000. Despite numerous attempts lo resolve the issue SSE has provided no information or assislance. Attempts to bring this matter lo a close are ongoing. Flnan¢lal Revlew The principal source of income is free will offerings. The total this current year was £40.26712023 £45,5541. Income from HMRC against gift aided donations an¢J other ¢Jonalions was £10,98412023 £14,854). A surplu5 of £9,32312023 £10,501) was achieved. Reserrfes Policy 1115 the Trustees, rK)licy to hold in reserve any monies that might be required to cover future expenditure. The balance of unrestr¢cted funds as al end of December 2024 is £49,03012023 £43,036). Statement of Trustees. Responsibilitles The members of the Kirk Session l Deacons, Court mLtsl prepare fin8nci81 statements which gNe sufficient detail lo enable an appreciation of the transaeiions of the Church durlng the financial year. The members of the Kirk Session l Deacons, Court are responsible for keeping proper accounting records which, on requesl, must reflect the financial position of the Church at that time. This must be done to ensure thai the financial statements comply with the Charities and Trustee Invesbnent Iseollandl Aet 2005, the Charities Accounts (Scotlandl Regulations 2006 and Ihe Regulations Anenl Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and musl lake reasonable steps for the prevention andlor detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf by.. Session Clerk Yozr
Plockton & Kyle Free Church of Scotland SC038137 Report of the Ind•pondent Examlner I re1 on the financial statements ol Ploclrton & Kye Free Churth of Scouand for the yèar ondgd 31 December 2024 88 8et ¢yJl on pages S kn 9. Respect1 rnspon8lblllllM of tru•te•s and Independent éxamln•r T tharmy's trustees are responble for the weparalion ofthe accounts In accordance with the tern ofthe Charftles and Trustae Investment (Svand> Acl 2005 and the chart18 Accounts IS¢otkindl RegUlaOn8 20[ 18$ amended). T charly's Iruytees conslder that tho audll requlrement of feguFaik)n5 10111 Id) of the 2006 Accounts Regulatiorn does rnt apply. It is my re8pThisibillty to examlne Ihe accounts a5 requlred under sectknn 44(1> {¢) ol the Act and to slate whethor path10r mattws have come to my attentknn. Ba818 of In(kpènd•n¢ examln$ statofflent My examinatlon Is carried out in nCe with Regulatlon 11 of thè 20 A¢Cjnts Regulallons. An examlnal(on indudes a revtew of Ihe aCUntIng re(¥Jrds kept by the charity and a cornparfson of the accounts presenled wlh those record& 11 also Iludes clmlderallon of any unusual ilems or ¢J8doswos In Iha accounts and seeks explanatDns from the trustees ¢onc8rning any 8uch matters. The procedures undertaken do not rKoYtde 411 Ihe evldence that would be required In an audlt and. cu11y. I do nol oxwess an audm oF4nlon on lh8 VI the •c¢ounts. Indep•n¢l•ni •xamlneV4 slatomgnt In the course of my examinatlon, no mailer has to my attenn. 1. whlth gr¥es me reasorAblo ¢au88 lo belleve thaL In any matwlal respert the requif•monls: to keep accounlln9 records In acC<Kd wllh section 4411) (al of the 2005 AGI ar¥J Regulation 4 of th8 2(M)8 Accujnts Regulatbn$ to weparo accounts whlch accord wllh the a¢unrKj ro¢ord8 and compty wllh Regulatl(m 9 of the 106 Accounts R•Julatknns have not been mrt or 2. to wldch, In my OF4nlon, attention should b8 dravm In order to enable 8 propor undwstsMllrvJ of the ac(¥)unls lo be reached coun Glenvlew Upper Feortkj Dunvegan IV55 8ZL Gy Z4/cAIzoZ s
Plockton & Kyle Free Church of Scotland Statement of Receipts and Payments Year Ended 31 December 2024 Unrastrlclgd Restrlcted Funds Funds 2024 2024 Total Funds 2024 Total Funds 2023 Note R8c8ipts Tax recovered on Gift Aid giving Free will offerings Church door collections Open door café Donations Scheme income Interest Magazines 10,984 40,267 6,005 5,062 600 10,984 40,267 6,005 5,062 1,096 8,195 611 325 14.854 45.554 5,593 5,383 2,481 7,970 835 380 496 8,195 611 325 Total receipts 63,854 8,691 72.545 83,050 Payments Payments for Charitable activitS Remittances to Central Funds Mission levies Scheme payments Pulpit supply and Communion expenses Ministers, expenses Marise expenses Rent, council lax and water rates Church and ma5e insurance Heat and light Church magazines and books Presbytery dues and levies Donations made Repairs and renewals Sunday School expenses Sundries Accountsncy and Gift Aid admin 40,805 369 40,805 369 4,645 1,075 1,235 506 2,760 2,786 5,037 202 1,300 36,250 8,528 7,890 446 1,784 399 2,706 2,656 7,566 491 780 50 2,491 170 597 345 4,645 1,075 1,235 506 2,760 2,786 5,037 202 1,300 232 232 549 1,038 683 549 168 870 683 Total payments 5 362 63 222 Nel rec•lpt$ l {payments) 5.994 3,329 9,323 10.501 Transfers between ftjnds Surplus I Id8ficil} for the yr 10,501 Tol81 funds blfwd. 43.036 18,219 61,255 50,754 Total funds clfwd. 49,030 21.548 70,578 61,225
Plockton & Kyle Free Church of Scotland Statement of Receipts and Payments Year Ended 31 December 2024 Icontinued) Unr•$tri¢ted Restricted Funds Funds 2024 2024 Total Funds 2024 Total Funds 2023 Noto Represented by: Unrestricted funds General fun Funds held al the Central OffIS 33,713 15,317 33,713 27,719 49,030 49,030 43,036 ReslriGled funds Fabri¢ fund Plockton Church fund Monthly retiring collections Sunday School Youth Fellowship Other funds 10,024 6,205 4,205 187 80 10,024 6,2D5 4,205 187 80 10,024 6,375 370 523 80 21548 21548 21,548 70 578 61255
Plockton & Kyle Free Church of Scotland Statement of Balances As At 31 December 2024 Unr•strlctgd Funds 2024 Restrlctod Funds 2024 Total Funds 2024 Total Funds 2023 Bank and doPOSit account balancos Opening balances Surplus I (def11) for the year 43.036 18,219 3.329 61,255 50,754 10,501 Closing balances 49,030 21.548 70.578 61,255 Bank and Cash Balances Bank Current accounts Bank deposit accounts Funcjs hel(J al the Central Offices 55.261 45.938 15,317 15.317 Other assets Gift aid receipt for Ocl, Nov and Dec 24 2.494 Properties Kyle Church project Kyle Church refurb 201&2021 Kyle hall Kyle boundary resolution 2021 Badicaul manse Plocklon Church Plocklon land 7,272 7,272 93,992 93.992 37,024 37,024 4,600 4,600 120,425 120.425 94,104 94,104 10.000 10,000 369 911 367,417 Liabiliti Invoicas dug forpaym&nt Retiring collections not yel paid out 4,205 370 Pfopety loans outstanding 90,100 94,305 90,470 and signed on thelr behalf by..
Plockton & Kyle Free Church of Scotland Notes Forniing Part of the Financial Statements For the Year Ended 31 December 2024 1. Basls of Accountlng These accounts have been prepared on the Receipts and Payments basis in accordan with the Charities and Trustees Investment Iscollandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 las amendedl. 2. Trustee Romuneratl¢n and Expenses al No remuneration was paid to trustees duiing the year to 31 December 2024 or the preceding year bl During the year lo 31 December 2024 trustees were reimbursed for expenses incurred on behalf of the charity. Durin the year lo 31 December 2023 electrical and joinery nd flocKing lo the value of £280 was purchased ftom alue of £1.216 was carried out by both being Trustees. 3. Rel*od Parties No related party transactions occurred in the year under review or the preceding year. 4. Nalure and Purpose of Funds Summary ofFunds At1 January 2024 At31 Dgcember 2024 Roeeipty Payments Tran¥f•r$ Restricted Fund5 Buildino and fabric fund Plocklon church fund Monthly retiring collections Sunday school Youth fellowship Other restricted funds 10,024 6,375 370 523 80 847 10,024 6.207 3,920 464 86 168 4,645 549 8.195 490 18.219 5,362 Unrestrictsd Funds General funds Funds held at the central offices 27,719 15,317 63,854 57,860 33,713 43,036 63.854 57,860 49,030 Total Funds
Plockton & Kyle Free Church of Scotland Notes Forming Part of the Financlal Statements For the Year Ended 31 December 2024 5. Nature and Purpose of Funds {conlinuedl Unrestri¢led funds are those that may be used at the discretson of the trustees in lurtherance of the objectives of the charity. Restricted funds may only be used tor specific purposes. RestrtionS arise when specified by the donor or when fuds are raised for specific purposes. Purpose of Restri¢ted Funds Building and fabric fund.. represents gifts, donations and collections received specsfically for the fabric fvnd. Plkton Church fLtnd'. represents grfts, donations and colleclK)ns lo fund any work on the Plocklon Church building. Monlhty retiring collections fund.. represents grfts, donations and collections received for specific charitsble purposes Sunday SchcK)I', repsentS gifts, donations and collections received for the running of the Sunday School. Youth Fellowship.. rèpresents gifts, donations and collections received for the running of the Youth Fellowship. Other restricted fvnds.. represents gifts, donations and collections received for the use in the repair and upkeep of buildings. 6. Independent examiners ramuneration 2024 2023 Fee for the preparats.on of annual accounts Fee for the independent examination of annual accounts 210 210 550 420 550