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2024-12-31-accounts

APPENDIX 1

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Trustees’ Annual Report for the period
Period start date Period end date
Day Month Year Day Month Year
From To
01 01 2024 31 12 2024
Office of the Scottish Charity Regulator
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Reference and administration details

Charity name Sleat and Strath Free Church of Scotland Other names charity is known by Registered charity number SC SC038148 Charity’s principal address

Names of the charity trustees on date of approval of Trustees’ Annual Report

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11
12
13
14
15
16
17
18
19
20
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Name of person
Dates acted if
Trustee name Office (if any) (or body) entitled to
not for whole year
appoint trustee (if any)
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APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name Name Dates acted if not for whole year
Structure, governance and management
Type of governing document
Trustee recruitment and appointment
Sleat & Strath Free Church of Scotland is established by
Constitution.
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 Finance Committee,
composed of Kirk Session members plus elected individuals, oversees
financial and property matters. Under Charity Law, the Finance Committee
members 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 congregational trustees who are responsible only for holding property in
trust.
Objectives and activities
Charitable purposes
Summary of the main activities
in relation to these objects
The Free Church of Scotland is a Presbyterian church adhering in
its worship and doctrine to the position of the Church of Scotland
at the Reformation. Sleat & Strath Free Church of Scotland is a
congregation of the national Free Church of Scotland working
towards the common aims - 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.
During the year, the congregation met regularly for public worship and carried
out various activities in pursuit of the above stated aims.
The congregation continued its commitment to support the national Free
Church of Scotland both spiritually and financially.
The congregation is presently vacant (no resident minister) and is under the
care of an Interim Moderator an ordained minister of the Free Church of
Scotland and assessor elders from other congregations. The congregation
now depends on supply preachers each weekend.

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APPENDIX 1

Achievements and performance

Summary of the main achievements of Maintaining the regular worship services and by the use of the charity during the financial period technology joining with other congregations online to access these services.

Financial review

Brief statement of the charity’s policy on reserves The trustees are satisfied with the level of reserves retained by the charity, but recognise the pressure on the congregation’s reserves must ease. Details of any deficit

Donated facilities and services (if any)

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APPENDIX 1 Other optional information Declaration The trustees declare that they have approved the truslees, report above. Signed on behalf of the charity's t￿￿tee9 Signaturels) OSCR will accept dlgltal or typed slgnatures Full namels Position {e.g. Chair) Interim Moderator Assessor Elder Date 2410612025 2410612025

APPENDIX 3 Independent examinefs report on the accounts Report to the Sleat and Strath Free Church of Scotland trusteeslmombers of v2 Regist8r8d charlty SCO￿148 nurnbèr On tha accounts of the charlty forthe period Perlctyj start dale lorrth Period end date Month Year Day Y£Br 01 2024 31 2024 Set out on pagès Respectiva The.=harity's trustees are responsible for the preparats.on of the accDunls in acwrdanc resFM)nslbllltles of with ihe tertns of the chari11￿ 2nd Trustee Inve￿lment Iscouandl 2005 Act and the trustees and examlner Charities Accounts {Scotland) Regulations 2006 (a5 amended}. The charity Irusteè8 consider Ihal the audit requirwent of Regulab"on 10111 (dl of the Airwnts Regulations oe5 not appty. 11 is my responsibility to examine the accounts as reqLllred under seclion 44111 IG) of the Act and to state whether parbrgjlar matters hav8 Come itt my attenbon. Basis of independent My examinatlDn if carried oul in accordan￿ with Regulation 11 of the 2006 Accounts exarniner's statement Regu18tions. Èxamination includes a review gf the accounting records kept by the chanty and a compari50n of the èccounls presented with Ih05e reGords. 11 a150 includes con¢iLleralion of any unusual items or ¢Jisdosure8 in the accounts an(J seeks Èxplanations from the tru¥lees C￿(￿rnIng any such matters. The pro(dures undertaken do not provide all the evidence that WOLFld be tequired in an audit and. conseouenlly, I do nol express an audit opift￿n on the view given ty the accounts. Independpnt examineT'S In the co¥uT5e of my exarrfAatk)n. no matter has come lo my attention lother than that gtatement dlscbsecl on auached p8ge"I which gives me reasonable cause to be￿eVe that in any matèrial respect the quirerner)Is". to keep aG￿Unting records in accordano ￿1￿ section 44{1 } (èl of th2 2005 AGI and Regulation 4 of the 2006 Accounts Regulalians. and to prepare accounts whtth accord with the accounting rwxrds and comply with RegulalK)n 9 of the 20(￿ Accounts RegulabL)ns have not been mt. or 2. to which. in my opnion. attention should be drawn in order to enable a proper Slgngd: Name: Relevant professional qualifiGationlsl or body lif anyl-. Datr: 28. OL. Il Address.. 'Pl&as8 del¢ MÈ ¥lDros In lollowing pay¢ nThttWS vhch a#eniion oa Ihe

APPENDIX 3 Disclos,ure,.sectiontr*-.- = Only complete if the examiner needs to highlight material problems. Give herè brief det2Lls of any items that the examiner wishes to disclose

S'rlrKsf. Nts r Sleat and Strath Freè Church of Scotland ments accounts SC038148 Recei Forthe fvorn .AOtiith fharqy RppLd.o' 31 2DI4 oi oi P4 Sectiori'.A:'Statérrient"¢if.receipts":and payriients"_ PErfflanent tndovmieni fvnds UnrEStyIGt?d lundg RÈslrfcted Expendabl¢ endOVhment luttds T￿11 funds ToLIl funds la51 perl4d resiE A1 R¢cpl 432 Lc aoes Recei slrom luDg￿l51n GTh)ssiradi re IntDme rom invE5ffi￿5￿hoffi 1B4 Rents 1t0mlat￿ & ￿]lyin tt)SS￿revt&f￿JM ¢rdlSI yb totsl 33,732 .732 20.616 A2Recvlpts trom 3ssei& InvesunpntSAIos Prolleeos Irom SO￿(￿rL%e￿ sets Proee£ds tromsa¢linvesbiienis A2 Sub tolal 34732 3&732 20.516 A3 Paymont5 Expen¥estrhJthi$w aarywÈs Gro¥s￿￿￿g payn￿ts ln¥estrneThtrrtsrtag￿e￿1 thsts 418 Znddm￿KIIlS GtyernairEtosts' dihideyderti examthl Prep￿L￿) olaNwai acco LB9al￿15 A3 Sttb total 27.469 27.8 25.792 A4 P4mpnts ￿a￿Try ts>aGStiand I￿e$1m￿￿E movemeNts Putthase5of fLKed 2SSfL% iehasvof InYeffeNts A4 Sub lotal Totsipayments 27.e69 27.859 25.7¥1 S.B63 A5 Trarfers to I Ifruml lunts SuWu51ldeNcitJ foKyeJr 5.853 .176

ApPEN￿x2 Slcat Strath Free Church of Scotland ,SeCtlon'.B.-Stateii￿ritjOf.bal'anCeS w".'-- SC038148 CJtegorlos LWJI p￿0 TLTrtsIl Ins1 pEriod B1 Cash funds cN5ts￿d 41tholye¥r 6￿6 60.¢5J 65.U29 s.BGJ J5h bank balanos atpTrd of y•ar 64516 66.615 6D,6$2 DEiaiL% Deiails LD&fyf W¢ltyl E B3 Othera8iel$ Dolall5 Lty ycar lo neaTosI£ D¢i•ils IoEiyv4r Tow¥e5r£ BS Cont4rKJont Ikthlilia on bl￿1 of411 Iho ￿￿te(s 51gTrètvr PtJrtN•mp apwoval ZQ24y4re$108CRIISldtsnuldiwlWE

AppgNDLX 2 Sleat and Strath Free Church of Scotland SC038148 S.ection4.C' N_o'te_s.":to th"e. A'.c-co_unts-.c-. .. -. C1 Nature and purpose of funds (may be slaled on 8nalysi$ of fuffrds worksheets) Typè tsf activity or proiectsupported Indlv4duall NumbwalgTrnts rnade C2 Grants Total C3a Trustee remuneratiorj If no remureralw was pa&1 dunNJ the perxxl 10 any charty Iwstee or person connected 10 a trustee ¢ross thts box {ollMse tw￿le se￿￿ 3bl Authority undtrvthich paid C3b Trustee remuneration - details C4a Trustee expenses Ir no expénses were paKI to any d)arity truse during the periorl tsn uoss this box lotherwse CLHW)letE 5ectw 4bl NL￿￿llerol C4b Trustee expenses- details Balartco Qu*ts￿￿1rtg 41 amount t£ Nature of Telationshi Nature oftransaction C5 Trnnsactions with trustees and connected persons ¢6 Other infortnation 2024 wcc5 IOSCRI l Noles ￿e￿rnber 2007

APPENDIX 2 2024 rp-accs IOSCRI INole5 Oe¢embei 2W7

hPPENCiXI Sleat and Strath Free Chur¢h of Scotland SC038148 A'ddition-ai.:arialysi8.'111:: ".Lf- Anlys15 ol recelpts and paymer 1 Donatlons Totctmenl porlud lunds lund5 Tota1kn5EpvfiO iontsai¢slE fvlembersdon81￿ffts rax re￿a￿ed via Qll Pnvate dMats¢r• 2Q.412 13.24 2DA12 13.24D Totsl 33.rJ2 31Y32 20,432 2 Grants lolal c￿rIll￿ T￿￿11￿$1 Pèriou IDf¢4reslf ? QrD55 rKeipts from other charltsbk aGtiviliEs od Thd9 ionoaTestÉ TOto1 4 Paymen15 rd*Dng dIrK￿Y 10 chpritablp actyvities Totw Total eslÈ C2nW Minister5 expEn8eS Church bviWingSw￿ rnanse Sundrtcs chan1a￿e 14NC• 14,4rpJ 14.fjDO 3.749 7.089 478 793 170 1.458 793 17Q 1.438 SS6 Tvtsl 27.8G9 26274 Oo#mbw 2W17 2CQ4 rPacG%lOSCR14￿￿thll1)

PENDJX 2 SC038148 Ad'ditional.analy$is'j2j.._... 6 Br¢ado%¥rtofunwe5trithd fvnds rot41 R¢t¢lpts Eknabons 73Z auES Grants Recei GD)s$trnd Income IrOM￿￿¢s1M9nlqDuWU￿1 lande￿1￿￿1 Rer•tsfrnmiand & bU￿din Gr0$5 [ec￿pL5￿￿￿0￿￿rthOri￿￿o a(i¥lV¢5 WJ2 33.722 21.616 L4 Irom asset& in¥Èstmmisales p￿￿e￿91￿M Sa￿({fixe￿a55ets Pt¢COedsfmm rvwirn¢vlpls SJJ3Z 33.732 Pa E¥penGes fortunthWgathvs G￿5Stra￿￿￿ payffwL% 418 27h99 170 26 74 170 eoSL% Le9alWLs st￿ tot 27.8$8 .792 Paym&fflLs raIll￿llg t(>•ss•lafftdknYtslinenl PwchÈseofinvesbhen $ub tota Tola1￿YMents 27,B69 25.T92 63 Transfers tollfmml fvnds Surplus/fdeW ioryear SA63 6.17$ Ptslure and ose otrunds ation of the Christian 2024rwGSIOSCRpthiwllo*si2>