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 re￿￿1 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 respon*ble for the weparalion ofthe accounts In accordance with the tern￿ ofthe Charftles and Trustae Investment (S￿vand> Acl 2005 and the chart1￿8 Accounts IS¢otkindl RegUla￿On8 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¢C￿jnts Regulallons. An examlnal(on indudes a revtew of Ihe aC￿UntIng re(¥Jrds kept by the charity and a cornparfson of the accounts presenled wlh those record& 11 also I￿ludes 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. c￿￿u￿11y. 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 atten￿n. 1. whlth gr¥es me reasorAblo ¢au88 lo belleve thaL In any matwlal respert the requif•monls: to keep accounlln9 records In acC