REGISTERED CHARITY NUMBER: SC038149
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2024
for
Helmsdale and Kinbrace Free Church
Mackay & Co
Chartered Accountants
Unit 8
Golspie Business Park
Golspie
Sutherland
KW10 6UB

Helmsdale and Kinbrace Free Church
Contents of the Financial Statements
for Ihe Year Ended 31 December 2024
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Slalements
8 to 14
Detailed Statement of Financial Activities
15

Helmsdale and Kinbrace Free Church
ort of the Trustees
for the Year Ended 31 December 2024
The trustees presenl their report with the financial statements of the charity for the year ended
31 December 2024. The trustees have adopted the provisions of Accounling and Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective 1 January 20191.
OBJECTIVES AND ACTIVITIES
Objectlves and aims
Helmsdale and Kinbrace 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 posilion of the Church of Scotland at the Reformation. The Free
Church of Scotland has an explanatory document which explains the origins of the Church and
which gives the historical background to the Church coming into being in 1843 and lists documents
in which is embodied the constitution of the Church. This document is available on request from
the Free Church of Scotland, 15 North Bank Street, The Mound, Edinburgh, EH1 2LS.
Signlfi¢ant activities
The principal activity of the Church is the conduct of public worship and associated matters in the
context of local Congregations.
ACHIEVEMENT AND PERFORMANCE
Charltable activities
During the year the church met regularly for worship and carried out various activities in pursuit of
the above slated aims.
The congregation continued its commitment to support Ihe National Free church of Scotland both
spiritually and financially.
Significant highlights, events and developmenls of note include the following:_
In relation lo activities:
Sunday School
School assemblies and special event for children
Fundraisers for Charity and Mission work
In relalion lo congregational funding..
There is a Benevolent Fund which was initiated to give assistance lo persons with special needs
within the community.
FINANCIAL REVIEW
Principal funding sources
The principal funding sources are the various congregational colleclions.
Reserves pollcy
The Trustees are satisfied with the level of reserves held by ihe charity in that they are sufficient to
cover the immediate basic operating costs of the Helmsdale and Kinbrace Free Church of
Scotland.
At the year-end, the congregation had cash reserves of £22,446 {2023 £22.610), comprising
unrestricted of £21,725{2023 - £20,141) and restricted of £721 {2023 - £2,469).
Page 1

Helmsdale and KInbra￿ Free Church
Re
ort of the Trustees
for the Year Ended 31 December 2024
FUTURE PLANS
The congregation will continue its commitment to support the national Free Church of Scotland
both spiritually and financially.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governlng document, a d8ed of trust and constitutes an
unincorporated charity.
Helmsdale and Kinbrace Free Church of S¢olland Is established by Constitution. The church is a
registered Scottish Charity SC038149
Recruitment and appointment of new trustees
The Kirk Session exercises its discrelion in determining the most appropriate method of electing
new Trustees (Elders and Deacons). Any election process must invO￿e Ihe communicant
membership of the congregation.
There Is no fixed term for Trusteeship.
Prior to th6ir
appointment new Trustees would have served the Church for some lime in various roles and would
be familiar with the Church's values, its alms and objeclives as well as its day-to-day operations.
As part of their induction programme new Trustees are required to understsnd thelr statutory
responsibiltiies as well as the responsibilities of their office wilhin the congregalion as elder or
deacon.
Organisational structure
The congregation is governed and administered by elected office bear&rs (all volunteers) and its
minister. The Kirk Session. being the minister and elected elders, has rèsponsibility for spiritual
oversight, while the Deacon's Court, composed of Kirk Session members plus elected deacons,
oversees financial and property rnatters. Under Charity Law, the Deacons. Court are deemed to
be Ihe trustees of the congregation as those with responsibility for day to day management and
control. This Is dlstinct from the role of propety (congregational) trustees who are responsible
only for holding property in trust.
The Flnance CommÈttee (the Trustees) who served during the year were as follows -
Interim Moderator
Kirk Session Cler
Elders IAssessor}-
along wil
Conare
ational Trustees..
for holding property)
Finance Committee..
asurer
Clerk lo Finance Committee
along with
Page 2

Helmsdale and Kinbrace Free Church
ort of th8 Trustees
for the Year Ended 31 December 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Wider network
The Free Church of Scotland currently has over 100 congregations in Scotland. as well as one in
London and four in North AmeriGa, and sister Churches founded by mission work in India, Peru
and South Africa. The Church also has a seminary in Edinburgh for Ihe training of Ministers and
other Christian workers, and sustains an extensive Missionary programme relative to the size of
the church.
Dating from 1843 but with its roots in the Reformalon, it owes its distinctive title to its historical
struggle to remain 'free' from stste interference in its internal affairs. 11 has close and aots've
relations with many olher Reformed churches of Jesus Christ Ihroughoul the wodd and stands
fimly in the tradition which accepts thè Bible in its entirety as the Word of God and, therefore,
derives its forms of teaching, worship, ministry and government from il. The main èmphasls of our
worship is the preaching of Ihe gospel - the good news of a free and sovereign salvation through
Jesus Christ alone.
The congregation is authorised by the Church to have a minister paid from the central funds of the
Church.
The church building and the ministerfs manse are the property of the congregation and are held
under the Church's model trust deed.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charlty number
SC038149
Principal address
Free Church of Scotland
12 Dunrobin Street
Helmsdale
Sutherland
KW8 6JA
Page 3

Helmsdale and Kinbrace Free Church
ort of the TrLJStees
for the Year Ended 31 December 2024
REFERENCE AND ADMINISTRATIVE DETAILS
t Examiner
Mackay & CD
Chartered Accountants
Unil 8
Golspie Business Park
Golspie
Sutherland
KW10 6UB
Approved by order of the board of trustees on
behalf by:
..aoa(........... and signed on its
Page 4

Inde
endent Examiner's Re
ort to the Trustees of
H Imsdale and Kinb
ce Free Church
I report on the accounts for the year ended 31 December 2024 Set out on pages six lo fourteen.
Respective responsibilities of trustses and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the
terms of the Charities and Trustee Investment {Scotlandl Act 2005 and Ihe Charities Accounts
{Scoiland) Regulations 2006 (as amended). The charity's trustees consider that the audit
requifement of Regulalion 1011 Ila) to {c) of the Accounts Regulations does nol apply. It is my
responsibility to examine the accounts as required under Section 4411 Xc) of the Act and to state
whether particular matters have corne to my attention.
Basls of the independent examiner's report
My exafflination was carried out in accordance with Regulation 11 of the Charities Acwunls
(Scotlandl Regulations 2006. An examination includes a review of the accounting records kept by
the charity and a comparison of the accounts presented with those records. It also includes
consideration of any unusual items or disclosures in the accounts, 2nd seeking explanalions from
you as trustees concerning any such matters. The procedures undertaken do not provide all the
evidpnce that would be required in an audit, and consequently I do not express an audil opinion on
the view given by the accounts.
Independent examiner's statement
In connection wf(h my examination, no matter has come lo my attention
(1) which gives me reasonable cause to believe that. in any material respect, the requirements
lo keep a¢counling records in accordance with Section 44(1)la) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations., and
to prepare awounts which accord wth the accounting records and lo comply with Regulation
8 of the 2006 Accounts Regulations
have not been met., or
(2) to which, in my opinion, atlention should be drawn in order to enable a proper understsnding
of the accounts to be reached.
ere
Unit 8
Golspie Business Park
Golspie
Sutherland
KWIO 6UB
ccoun
Date: ..
Page 5

Helmsdale and Kinbrace Free Church
Statement of Financial Activities
for Ihe Year Ended 31 December 2024
31.12.24
Total
funds
31.12.23
Total
funds
Unrestricted Restricted
funds
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
49,896
49,896
35,712
Investment income
722
722
704
Total
50,618
50,618
36,416
EXPENDITURE ON
Charitable actlvltles
Church
Sunday school
Building repairs
47,340
47.340
52
2,360
42,758
45
52
2,360
Total
47,340
2,412
49,752
42,803
NET INCOMEI(EXPENDITURE)
3,278
(2,412)
866
(6,387)
RECONCILIATION OF FUNDS
Total funds brought forward
13,128
2,470
15,598
21,985
TOTAL FUNDS CARRIED FORWARD
16,406
58
16,464
15,598
The noles form part of Ihese financial statements
Page 6

Helmsdale and Kin
race Free Church
Balan￿ Sheet
31 December 2024
31.12.24
Tolal
funds
31.12.23
Totsl
funds
Unrestricted Restricted
funds
funds
Notes
CURRENT ASSETS
Cash at bank
21.725
721
22.446
22,610
CREDITORS
Amount5 falling due within one year
{5.319)
(6631
(5.982)
{7,012)
NET CURRENT ASSETS
16,406
58
16.464
15,598
TOTAL ASSETS LESS CURRENT
LIA81LITIES
16.406
58
16.464
15,598
NET ASSETS
16.406
58
16.464
15,598
FUNDS
Unrestricted funds
Restricted funds
16,406
58
13.128
2,470
TOTAL FUNDS
16,464
15.598
The financial statsments were approved by the Board of Trustees and authorised for issue on
j.aMstYJ.ty.LIc)￿......... and were signed on ils behalf by..
The notes form part of Ihese finanaal statements
Page 7

Helmsdale and Kinbrace Free Church
Notes to the Financial Ststements
for the Year Ended 31 December 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have
been prepared in accordance with the Charities SORP (FRS 1021 'Accounting and Reporting
by Charities= Slalement of Recommended Practice applicable to charilies preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland {FRS 102) {effective 1 January 2019),, Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Irelarbd, and the
Charities and Trustee Investmenl (Scotland) Act 2005. The financial statements have been
prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has
entitlement to the funds, it is probable that the income will be received and the amount can
be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a lega5 or constructive obligalion
committing the charity to that expenditure, it is probable that a transfer of economic benefits
will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings
that aggregate all cost relaled to the calegory. Where costs cannot be directly attributed to
particular headings they have been allocated to activities on a basis consistent with the use
of resources.
Taxation
The charfty is exempt from tax on its charitsble activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objective5 al the discretion
of the trustees.
Unrestricted funds include=
General fund
Designated funds:
National Savings Account
Bank of Scotland Guaranteed Reserve
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for
particular restricted purposes.
Restricted funds include..
Sunday School Account
Vacancy Account
Fabric Fund
Benevolent Fund
Youth Work
Page 8
continued...

Helmsdale and Kinbrace Free Church
Notes to the Financial Slatements - contlnued
for the Year Ended 31 December 2024
INVESTMENT INCOME
31.12.24
31.12.23
Rents received
Deposit account interest
465
257
480
224
722
704
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneralion or other benefits for the year ended
31 December 2024 nor for the year ended 31 December 2023.
Trustees. expenses
There were no trustees, expenses paid for the year ended 31 December 2024 nor for the
year ended 31 December 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
funds
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
33,712
2,000
35,712
Investment income
704
704
Total
34,416
2,000
36.416
EXPENDITURE ON
Charitable activities
Church
Sunday school
42,370
388
45
42,758
45
Total
42,370
433
42,803
NET INCOMEI(EXPENDITURE)
(7,954)
1,567
16,387)
RECONCILIATION OF FUNDS
Total funds broughl forward
21,082
903
21,985
TOTAL FUNDS CARRIED
FORWARD
13.128
2,470
15,598
Page 9
ontinued...

Helmsdale and Kinbrace Free Church
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24
31.12.23
Bank loans and overdrafts (see note 61
Other creditors
663
5,319
7,012
5,982
7.012
LOANS
An analysis of the maturity of loans is given below..
31.12.24
31.12.23
Amounts falling due within one year on demand..
Bank overdrafts
663
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.12.24
At 1.1.24
Unrestricted funds
General fund
National Savings alc
32-day Deposit
{5,025)
7,790
3,020
(2,005)
7,790
10,363
258
10,621
13,128
3.278
16,406
Restrlcted funds
Sunday School ajc
Vacancy alc
Fabric fund
Benevolenl fund
Youth Work
142
381
1,697
233
17
(52)
90
381
(663)
233
17
(2.360)
2,470
12.412)
58
TOTAL FUNDS
15,598
866
16.464
Page 10
continued...

Helmsdale and Kinbrace Free Church
Notes to the Financial Ststements- continued
for the Year Ended 31 December 2024
MOVEMENT IN FUNDS- contlnued
Net movement in funds, included in the above are as follows..
Incoming Resources Movement
resource5
expended
in funds
Unrestricted funds
General fund
32-day Deposit
50,360
(47,340)
3,020
258
258
50,618
(47,340)
3,278
Restrlcted funds
Sunday School alc
Fabric fund
{521
(2,360)
152}
(2,3601
(2,412)
(2,412)
TOTAL FUNDS
50,618
(49,752)
866
Comparatives for movement In funds
Net
movement
in funds
At
31.12.23
At 1.1.23
Unrestricted funds
General fund
National Savings alc
32-day Deposil
3.153
7.789
(8,178)
{5,025)
7,790
10.140
223
10,363
21,082
{7,954)
13,128
Restrlcted funds
Sunday School alc
Vacancy alc
Fabric fund
Benevolent fund
Youlh Work
187
381
85
233
17
145)
142
381
1.697
233
17
1,612
903
1,567
2.470
TOTAL FUNDS
21.985
(6,387}
15,598
Page11
continued...

Helmsdale and Kinbrace Free Church
Notes to the Financi81 Statements - continued
for the Year Ended 31 December 2024
MOVEMENT IN FUNDS - contlnued
Comparative nel movement in funds. included in the above are as follows..
Incorning Resources Movement
resources
expended
in funds
Unrestricted funds
General ftjnd
National Savings alc
32-day Deposit
34,192
(42.3701
{8,178)
223
223
34,416
(42,370)
(7,954)
Restricted funds
Sunday School alc
Fabric fund
145}
{388)
(45)
1,612
2,000
2,000
(433)
1,567
TOTAL FUNDS
36,416
142,803)
{6,387)
A current year 12 months and prior year 12 months combined position is as follows=
Net
movement
in funds
At
31.12.24
At1.1.23
Unrestrlcted funds
General fund
National Savings alc
32-day Deposit
3.153
7.789
15,158}
(2,005)
7,790
10,140
481
10,621
21,082
(4,676)
16,406
Restricted funds
Sunday School alc
Vacancy alc
Fabric fund
Benevolent fund
Youth Work
187
381
85
233
17
(97)
90
381
(6631
233
17
1748)
903
(8451
58
TOTAL FUNDS
21,985
(5.521 }
16,464
Page 12
continued...

Helmsdale and Kinbrace Free Church
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
MOVEMENT IN FUNDS . continued
current year 12 months and prior year 12 months combined net movement in funds,
included in the above are as follows-.
Incoming ReSoUr￿S Movement
resources
expended
in funds
Unrestricted funds
General fund
National Savings alc
32-day Deposit
84,552
(89,7101
(5,158}
481
481
85,034
(89,710)
(4,676}
Restricted funds
Sunday School alc
Fabric fund
{97)
(2.748)
{97}
(748)
2,000
2,000
(2,845)
(845)
TOTAL FUNDS
87,034
(92.555)
(5,521}
RELATED PARfrf DISCLOSURES
There were no relaled paty transactions for the year ended 31 December 2024.
PROPERTY HELD BY THE CHURCH
2023
2022
Manse
Church
229,000
200,000
229,000
200,000
429 000
429 000
Page 13
ontinued..

Helmsdale and Kinbrace Free Church
Notes lo the Financial Statements - continued
for the Year Ended 31 December 2024
10. FUNDS HELD CENTRALLY
As at 31st December there were 149.45 share pool units held centrally. The value as at 30th
September 2024 was £5.75 per unit, total value of £859.95. A dividend of £20.92 was
credited to cenlral funds.
Page 14

Helmsdale and Kinbrace Free Church
Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24
31.12.23
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid givings
Envelope scheme - non Gift Aid
Church door collections
Income tax recovered
Magazine income
11,449
22,898
5,660
7,021
2,773
95
2,361
16,877
5,045
6,669
4,760
49,896
35,712
Investment income
Rents received
Deposit account interest
465
257
480
224
722
704
Total incoming resources
50,618
36,416
EXPENDITURE
Charitable activities
Manse Council Tax
Insurance
Light and heat
Magazines and stationery
Sundries
Remittance to Central Funds
Ministers, expenses
Pulpit supply & communion exp.
Presbytery dues and levies
Repairs and renewals
Bank charges
2.528
1,174
2.231
99
527
31,596
3,804
939
193
6,289
2,465
809
1,613
163
588
28,758
6,818
453
326
388
49,380
42,383
Support costs
Governance costs
Accountancy and legal fees
372
420
Total resources expended
49,752
42,803
Net incomel{8xpendÉture)
866
{6,3871
This page does not form part of the statutory financial statements
Page 15