Kinloch Free Church of Scotland Trust￿, Report and Receipts and Payments account Year Ended 31 D￿rnber 2024 Charlty No SC038154 Kinloch Free Church of Scotland Contents of the Trustees. Report and Receipts and Payments Acabunt for theyear ended 31 December 2024 Church InfOrMa￿On Repjrt of the Trustees ReFLYt of the Inde￿￿￿￿ Examlner R￿eIpts and Atttsjnt Statema)t of Balar￿e5 Notes to the AcrJxJnts 8-11 Kinloch Free Churdi of Scotland Churth Information nkxh Free Church ￿me a rg3&ued scot￿ Charty 9 May 2007. It Is reQ5tered under tIE Free Chuicli knUaTxJ. The rn￿n￿r$ oftht Deac￿$, we the Trusteesofthe Chwity. Contsct Address Treasurer Bonl(•r• eank ol ScotLind 47 CMMv￿II Street Stomoway Ile of Ws Bolfour & M)n%n 54.66 Frederlck Stroet Edinbur9h EH21 Independent Examlner Kinloch Free Church of Scotland Report of the Trustaa6 The Tnjstees are pleasal to Dresert tt*Or ￿[#￿t t(ty￿r wth the. finarKial statemerts rf the church f the year ended 31 Decentw 2024. stat￿ of Charity and Governing Document Kinl(Kth Free Church of koVan(J is estatdL5h&J by Consi￿. KJnl¢xh Free Churth a reglstereJJ Scowsh Charlty ￿ 9 May 2￿17. Alms and Afflllatlon Kinloch Free thurch of Scotland ￿ a congregaticffi of the Free thurch of Scodand wcffking towards the common aims set out It is a PrÈtyÈnan d)urth alhering in ts ¥w)rshipand dcLtrine to the p)sits"on of the Churth of Scolknd at the fiefDrnab￿. The Free ofscotland IN3s an e%planatory 6xument wh￿h eyplans the origiTrs of the ChJr(h whlch gi￿5 the hISt￿(al toctgrourd to the Church coming Into teing In 1843 ar¥J lists docurrents n whKh 15 eMbc*I￿ the conststutKJn of the Churth. The (Sxument Is avaiiabie on request from the Fr* of Sc(rtlwbJ, 15 Bank S[ The Mc•Jnd, Edinbw9h, EHI 2LS. The F￿e Churth of S￿Aland cUrre1￿Y has CW*V I(K) cgx¥Jrty3bons in Scothr¥J. as byell as In Lonthn orKI four in North Amerts, 9Ster Churc￿5 founded by Miss*￿ work ir lTrJia. Penj aTrJ South Afn"ca. The Church al￿ has a sernin￿ In Edintsjrgh fw tl* training of Mmi*ets and other Chnstian workers and sustains an eXte￿ve Ms5ior￿ry kyo3ram￿ relatsve to the 9ze of the chjrth. The ryinclpal acdwty of the Church Is the ¢￿dUtt ￿ wblt ¥wyshlp and assc&*teJ rrottws in the CC¥btEAt of Ic#Jl congr&JalJDns. Datlng fmm 1843 with its roots in the Rdomyts￿, it w its dists'th tiye to its histotical stru9yle to ￿MaIn 'free' from ststs intwfwa)ct in rts internal affairs. It has dr￿ and active relat￿n$ with many other Ref0m￿l church& of Je9Js Christ thrwJlY>ut ￿￿TkI and stsnds ITh the tradrtlon whlth C￿pts the ￿ble in *s enb.rety as the Wtrd of Gcd aThJ, thtrefo￿ deri￿ its fc*rns of teaching. worship, ministy and govemment from IL The rThyn eMpl￿SIS of ojr Is the pmthirYJ of the 905pd - ttr gcod new5 of a free and S0ve￿￿￿n sah"at￿n thrwh J￿5 Chnst alone. The congregat￿￿ is Mthin the Westem lths *￿ery is authors&J tr* Church to a nini#er paid from the ￿rtraI ftnds cl the (￿UrCh. The Church building and the Ministterfs man* are the tNrwty of the corwjroptnn and ￿e hdd in tnjst by I￿llY e￿cted congregational tru%tees urkler the Church s Trust The thufch is pres￿enan in govermxnt ¢*y to day runnir4J is undertaken ￿ the Eklers (the Kirk Stsslon) and Deaons (the D&a)n¥ Court). Tr t*￿￿$, Ctsjrfs srecffic f￿Ch'On rdates to the material finanoal tsjg'ness of corrtJtegab"on, whereas Elders are d￿rged with Ift general aThJ Sklrrt¢Jal overs¥Jht of the c0NJregat￿S. Ilt Is accw for the Mmi#er and Elotrs to al￿ be in nEmbwshlp of ￿ Deacons. Cowt). Lknder thartty kaw tr* nEmber5 of the Dthcon5' Court are deemgj to be the TTUStees cf the Congre￿tin. (fhis 13 disti￿t the rde of cth)9rtrJationd tru5teu re5p)nsble only fr)r holdlng k¥owrty in trust). The 1>u(X*n￿ Court (theTntStev.) who se￿j duriNJ the y were ￿ fdkn¥s'.. Miiptster Kinloch Free Church of Scotland Report of the Tr4*t￿6 Congregatlon?l for holdir¥J Pmpeity Thè Cororeg3tK)nal TrustÈÉs for the hoding Prorwty who duiing the year weo.. Appointment of Trustee5 The ￿Ik s￿On exercjw ts dWJetkn in det￿nining rno# apWO￿ metw c( el&trwJ neN Trustees (Ekler5 and Dea￿S). Anyekb"on pmcess wll al￿ Ihe c1Jnft￿n￿ant n￿berS￿'P of the congregation. There Is no fityj term fot Trusteethip. PrKY to their apwmntment, new Trusiees would have the churth for >)me t1￿ n various rrJe5 aTrJ %Y)Lld be farnilsar wth the thurch's values. its ims and objecbves as wdl as its da*tJay 4ftemm In thurth eAten510n. Campaigner5 Primary 1-7 pupils cOrtinu￿ to in ￿ 8akllan Hall on a Monday wlng. The Youth aub/Gif& fr* Prirnary 7 to s￿￿)d*Y S wtxls tontinues to meet rffi a Fr*Jay durfng twm Urne, al￿ in the Balalkn Fkll and brth run ty wJlLmte The Focl and Baty Ba￿ cOrrtIn￿ to materid supwt to thtse In the ojmrnurdty vkn need tt. NumeroLL4 tsb￿ projects wwe thrcxKjh0￿ the year, qidudirg the r¥Kerwt of the above grou￿ Trinwater dr)n￿e5V￿￿n. paintlTrJ exteri(y ofthe CIKYch, the ¥rfb'on ofa ne￿ rnartse shed. Kinloch Free Church of Scotland Rgport oftho Trwtags Financial review inLipalsourcayof fun￿n0 The churth re￿iVeS It's fuThYiTrJ from churth nMibtrsaThJ &Jhuents byww lrf b*ekly offeriThJ5 and Gft AKI donatsons. Ruults forthe yoar The a¢0)￿t ftrthe year Is set cArt In pages 6 to 11. The Statement of Balan￿ on a deficit of funds of El,491 (2023 deftit E9,901). This has regjlted Total ￿ndS held decrea9ng to £71,56512023- £73.059). At the 31* Decemkr 2024 the1ts3n Ik?bility rdabng to the refixtsthrr￿t of the thurth was £96,18712023 £115,138), Indulve of 8￿rUIng intwest. The Trustees )5se55 Ma￿ rfsk5 to whth the tharfty bs ￿ on ￿ ¢xoolng WKI have establshed preLedures to mlbgate that are lthnts.fi￿ as è regjll of these r￿eWS. On be￿￿ of the Trustths Trustee &6 Kinloch Free Church of Scotland Report (thf th¢ Jnd•p•nd•nt Examirnr to th• Trusto•s fvthe ywaOa131 1￿centr2024 I repcrt on the ￿co￿ts of the d￿￿ty forthe year 31 t*cemtw 2024 which are set ojt on pages 6toll. Rwactlve ￿tr￿le¢S and enmlner The chanty'5 tTUStees are reSrr>nslb￿ for Ihe pyepaotson of the xctwnts in a￿Ordan￿ wlth the terms of the Charltles and Trustee Lnvestr*nt Iknuand) Act 2LK)5 and the Ch￿l￿eS Acccyjnts (ScoUaThJ) Regulations 2006. The tharity trLtste¥ (wgder that the audit rewiremit of Regulatk)n 10(L) la) to (c) of the ACC￿Jnts ReguLitions dce5 nrt apply. It bs my rewn>bility to eKBmlne the aca)unts as requlred under section 44{1) Ic) of the Art and b 48te whether porticuiar matters have crme to my attention. Isls of Independent examlnerfs statsThwt My examlnaticn Is carned out in e£corthntr wrth Regulat￿ 11 of the Q￿nts9 A(Tounts (kndand) Regulatlons 2(M)6. Am examinatith indudes a wiew of the aC￿unti￿j r￿ordS kept by the tharty and a COmpart￿$n of the accounts rytrthted wrth those records. It al￿ indLMles ttngdeTrtion crf any unusual Ite￿￿01 dis(*J5ure5 in ￿L￿nts, and seeks expknatsons fiorn tsl￿IeeS corKerning any such mattus. The prO￿￿Te5 ufKlertak£n do rb)I ￿0￿de all eviden￿ that trtC￿d be rtquiwed in an audit, and conwuenty I do nrt express an a￿￿[te￿nI￿ on the ￿e1¥ given by Ihe accoLmt& Independent examln•rf$ giatamert In the cr4Jrse of rny examinatk)n. rKJ ffatter has coff* to my atlentyon l. gi*s n* reascnable ouse to beli￿ that in arry Ththal resp&t the r4ulMEnts: • to W Kcountlng ￿ordS Ir aCC(¥dan￿ wlth Sttts)n 44(11 (a) cl the 2005 Art arKI Regulat 4 of tr* 2006 Accwnts Regulwions, and • to prepare accounts which accord wlth acCcrtJt￿rt9 rwds ard conwy wth Regulats'on 8 of the 2L)J6 Accounts ￿u￿b.(￿S ha￿ rKJt been met, or 2. to whith, In ry cpThon, attents¢￿ be drawn In to enatle a under#ar*Ying tt the aLILTruiilb to LL. rLaLIL,d. Dated: 11. o 2025 Kinloch Free Church of Scotland Receipts and Payments Account Year ervJ& 31 twber 2024 Fund$ 2024 Funds 2024 Tol31 2024 Toi•l 2023 VokJr*ary Ir*crfne T2,212 301 50.036 991 954 121248 1,292 12S.563 1,748 Bank & irsttrest 72,513 Si.981 124. 127.35S Sa* of Motor Vel* Charftable actl¥ltl Govarn•nu colts 69.Z42 414 133,274 414 69 656 ￿32 133 Net Rec•lptsl{P•ymthts) before Transfers s? (uosi) (IA94) <9,901) Trnn*f•rn {470) 470 rplusl(Defidt) for y•br 10.(*7 (11,5•1) (1894) 19,901) Kinloch Free Church of Scotland ststement of Balances At 31 D￿rrber 2024 Totsl 2023 2024 1024 2024 nk 7.263 6S796 81960 brought fmyord Novement kn yw.. SwpW{Dek*l for the year io. {ii,ssii {1,4Y) (9,901) Bank & Dewsr< balws FlxedAssets *rltsb* Property Votc* 388.730 388,M 4QJ,I io,o)J Currert Ass• ¢3rt oetknr Llabllltles Ac(wnls thiled on P99￿ 6 tr* Ll we iyV*Tru*s thelr b*¢W by the undernote Trustee KinIc￿h Free Church of *crtland to the Accounts Kinlcth Free Churth of *crtlatvJ NJ 434 14S 140 Free ￿￿rth Yclth ( 253 410 327 410 715 Safe Famllle5 Bethe91a 659 co 54 4433