REGISTERED CHARITY NUMBER: SC038162
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2024
for
Oban Free Church of Scotland
Mackay & Co
Chartered Accountants
Unil 8
Golspie Business Park
Golspie
Sutherland
KW10 6UB

Oban Free Church of Scotland
Contents of the Financial Slatemenls
for the Year Ended 31 December 2024
Page
Report of the Trustees
Independenl Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Slalements
7 to 11
Detailed Statement of Financial Activities
12 to 13

Oban Free Church of Scotland
ort of the Trustees
for the Year Ended 31 De￿mber 2024
The Iruslees present their report wtth the financial statements of the charity for the year ended
31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by
Charities.. Slalement 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 1021 leffeclive 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Oban Free Church of Scotland is a congregation of the Free Church of Scotland working towards
the common aims set out below. It 15 a Presbyterian church adhering in its worship and doctrine
to the position of Ihe Church of Scotland at Ihe Reformation. The Free Church of Scotland has an
explanatory dooument which explains the origins of the Church and which gNes the historical
background to the Church coming inlo 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
The Free Church of Scotland currentty has over 100 congregations in Scotland, as well as one in
London and four in North America, and sister Churches founded by mi55ion work in India, Peru
and South Africa. The Church also has a seminary in Edinburgh for the training of Ministers and
other Christian workers and sustains an extensive Missionary programme relative to the size of Ihe
church. The prlncipal activity of the Church is the conduct of public worship and associated
matters in the context of local congregations.
Dating from 1843 but with ils roots in the Reformation, it owes its dislinclive title to Its hlslorlcal
struggle to remain 'free' from state interference in its internal affairs It has close and active
relations with many other Reformed churches ot Jesus Christ throughout the world and stands
firmly in the tradition which accepts the Bible in its entirety as the Word of God and, therefore,
derives sts forms of teaching, worship, ministry and government from il. The main emphasis 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 central funds of the
Church.
The church building and the minister's rnanse are the propety of the congregalion and are held
under tfve Church's model trust deed.
Page 1

Oban Free Church of Scotland
ort of the Trustees
for Ihe Year Ended 31 December 2024
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The congregation were saddened by the loss of their Minister in May 2024. Our Week￿ worships
have been held by the regular use of supply ministers. The congregation, through its formed
Vacancy Committee, are aclively searching for a fulure permanent Minister.
Charltable activitie5
During the year the church met regularly for worship and carried out various activities in pursuit of
Ihe above slaled aims.
The congregation conlinued ils commilmenl to support the Nalional Free Church of Scotland bolh
spiritually and financially.
Significanl highlights. evenls and developments of note in 2024 include the following=
In relation to activities
Sunday School
Fellowship lunches
Oulreach within the community
Missionary meetings lo support the wider work of the church
Special events for children
Informal events for adults in the community
FINANCIAL RPrfIEW
Financial position
As a result of a surplus for the year of £2,436. the Church held an unrestricted General Fund
amounting to £2,018, a designated Legacy Fund of £25,150 and a restricted fund of £24,388.
The TTUStees are satisfied with the level of reserves held by the charity.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Oban Free Church of ScotSand is estsblished by Constitution. The church is a registered Scottish
Charity SC038162
Recrultment and appointment of new trustees
The Kirk Session exercises ils discretion in determining the most appropriate method of electing
new Trustees (Elders and Deacons). Any eleclion process must involve the communicant
membership of the congregation.
There is no fixed term for Trusleeship.
Prior to their
appointmenl new Trustees would have served the Church for some time in various roles and would
be familiar with the Church's values, its aims and objectives as well as ils day-lo-day operations.
As part of their induction programme, new Trustees are required to understand their statutory
responsibilities as well as the responsibilities of their office within the congregation as elder of
deacon.
Organisational structure
The congregation is governed and administered by elected office bearers {all volunleersl and its
minister. The Kirk Session, being the minister and elected elders, has responsibility for spiritual
oversighl, while the Deacon's Court, composed of Kirk Session members plus elected deacons,
oversees financial and propety matters. Under Charity Law, the Deacons, Court are deemed to
be the trustees of the congregation as those wilh responsibility for day to day management and
control. This is distincl from the role of property (congregalionall truslees who are responsible
only for holding property in trust.
Page 2

Oban Free Church of Scollan
Re
ort of the Trustees
for the Year Ended 31 De¢emb8r 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
SC038162
Independent Examiner
Mackay & Co
Chartered Accountants
Unit 8
Golspie Business Park
Golspie
Sutherland
KW10 6UB
Approved by order of the board of trustees on
behaK by..
and signed on
I iuslee
Page 3

Inde
endent Examiner'5 Re
ort to the Trustees of
Oban Free Church of Scolland
I report on Ihe accounts for the year ended 31 December 2024 set out on pages five to eleven.
Respective responslbilities of trustees and examiner
The charrty's trustees are responsible for the preparation of the accounts in accoidance wilh the
terms of the Charities and Trustee Investment (Scollandl Act 2005 and the Charities Accounts
(Scotlandl Regulations 2006 las amended). The charity's Iruslees consider that the audit
requiiement of Regulation 1011)1a) to Ic} of the Accounts Regulations does not apply. It is my
responsibilty to examine the accounts as required under Section 44111{¢l of the Act and to state
whether particular matters have come lo my attention.
Basis of the independenl examinerfs report
My examinalion was carried out in accordance with Regulation 11 of the Charities Accounts
(Scotland} Regulations 2006. An examination includes a review of the accounting records kept by
the charity and a comparison of the accounts presented with Ih05e records. It also includes
consideration of any unusual itèms or disclosures in the accounts, and seeking explanations from
you as trustees concerning any such matters. The proc8dures undertaken do not provide all the
evidence that would be required in an audil, and consequently I do not express an audit opinion on
the view given by the accounts.
Independent examlnetrs statement
In connection wtth my examination, no matter has come to my attention .
11 } which gives me reasonable cause to believe that, in any material ￿spect, the requirements
to keep accounting records in accordance with Section 4411}(al of the 2005 Act and
Regu18tion 4 of the 2006 Accounts Regulations., and
to prepare accounts which accord with the accounting reGords and lo comply with Regulation
8 of the 2006 Accoun15 Regulations
have not been met., or
{21 to which, in my opinion. attention should bè drawn in order to enable a proper undarstandlng
of the accounls to be reached.
Mackay & Co
Chartered Accountants
Unil 8
Golspie Business Park
Golspie
Sutherland
KW10 6UB
Dale..
Page 4

Oban Free Church of Scotland
Slatement of Financial Activities
for the Year Ended 31 December 2024
31.12.24
Total
funds
31.12.23
Tolal
funds
Unrestricted Reslricted
funds
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
52,842
1,115
53,957
48,554
Investment income
Other income
554
148
554
10,421
591
11,546
10,273
Total
53,544
11,388
64,932
60,691
EXPENDITURE ON
Charitable actlvities
Church
61,717
779
62,496
72,795
NET INCOMEI{EXPENDITUREI
{8,1731
10,609
2,436
(12.1041
RECONCILIATION OF FUNDS
Total funds brought fojward
35,341
13,779
49,120
61,224
TOTAL FUNDS CARRIED FORWARD
27,168
24.388
51,556
49,120
The notes form part of these financial statements
Page 5

Oban Free Church of Scotland
Balance Sheet
31 December 2024
31.12.24
Total
funds
31.12.23
Total
funds
Unrestricted Restricted
funds
fund
Notes
CURRENT ASSETS
Cash at bank
27,168
24,388
51,556
49,120
NET CURRENT ASSETS
27,168
24,388
51.556
49,120
TOTAL ASSETS LESS CURRENT
LIABILITIES
27.168
24,388
51,556
49,120
NET ASSETS
27,168
24,388
51,556
49,120
FUNDS
Unrestricted funds..
General fund
Legacies fund
2,018
25,150
10,191
25,150
27,168
35.341
Reslricled funds
24,388
13,779
TOTAL FUNDS
51,556
49,120
The financial talemenls were approvèd by the Board of Trustees and aulhoTised for issue on
and were signed on its behalf by..
Trustee
The note8 form part of these financial statements
Page 6

Oban Free Church of Scotland
Noles to the Financial Statements
for the Year Ended 31 December 2024
ACCOUNTING POLICIES
Basis of preparing the financial ststements
The financial statements of the charity, which is a public benefit enlity under FRS 102, have
been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting
by Charities.. Stalemenl of Recommended Practice applicable lo charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of IreSand {FRS 1021 (effective 1 January 20191,, Financial Reporting Standard 102
The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the
Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been
prepared under the historical cost convention.
Income
All income is recognised in the Stalement of Financial Activities once the charity has
entitlement to the funds, it is probable Ihat the income will be received and the amount can
be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive
obligation committing the charity to thal 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 related to the category. Where costs
cannot be directly attributed to particular headings they have been allocated to activities on a
basis consistent with the use of resources.
Taxatlon
The charity is exempt from lax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion
of the truslees.
Restricted funds can onty be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specified by the donor or when fijnds are raised for
particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial slatements.
Page 7
Continued...

Oban Free Church of Scotland
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
DONATIONS AND LEGACIES
31.12.24
31.12.23
Donations
Gift aid
Freewill offering
Church door collections
Sunday school collection
Disaster appeal collection
Pulpit supply claim
1,210
10.163
33,664
2,900
978
175
4,867
9,918
35,924
1,410
932
370
53,957
48.554
INVESTMENT INCOME
31.12.24
31.12.23
Depostt account interest
Dividend
554
445
146
554
591
CHARITABLE ACTIVITIES COSTS
Direct
Costs
Church
62,496
TRUSTEES. REMUNERATION AND BENEFITS
There were no Irustee5' remuneration 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.
Page 8
continued...

Oban Free Church of Scotland
Notes to the Financial Statements- continued
for the Year Ended 31 December 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
funds
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
47,435
1,119
48,554
Investment income
Other income
591
626
591
11.546
10,920
Total
48,652
12,039
60,691
EXPENDITURE ON
Charitable activities
Church
56,889
15,906
72.795
NET INCOMEI(EXPENDITURE)
Transfers between funds
{8,237)
8,000
13.8671
18,000)
(12,104)
Net movement in funds
1237)
111,867)
{12,104)
RECONCILIATION OF FUNDS
Total funds brought forward
35,578
25,646
61,224
TOTAL FUNDS CARRIED
FORWARD
35,341
13,779
49,120
MOVEPJIENT IN FUNDS
Net
movement
in funds
At
31.12.24
At 1.1.24
Unrestricted funds
General fund
Legacies fund
10,191
25,150
(8.173)
2,018
25,150
35,341
(8.1731
27,168
Restricted funds
Fabric
13,779
10.609
24,388
TOTAL FUNDS
49,120
2,436
51,556
Page 9
continued...

Oban Free Church of Scotland
Noles lo the Financial Statements- continued
for the Year Ended 31 December 2024
MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows..
Incoming Resources Movemenl
resource5
expended
in funds
Unrestricted funds
General fund
53,544
{61,717}
(8,173)
Restricted funds
Fabric
11,388
1779)
10,609
TOTAL FUNDS
64,932
{62,496)
2,436
Comparatives for movement in funds
Net
movemenl
in funds
Transfers
between
funds
At
31.12.23
At 1.1.23
Unrestricted funds
General fund
Legacies fund
10,428
25,150
18,237)
8,000
10.191
25,150
35,578
18,2371
8,000
35.341
Restricted funds
Fabric
25,646
(3,8671
18,000)
13.779
TOTAL FUNDS
61,224
(12,1041
49,120
Comparative net movemenl in funds, included in the above are as follows-.
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
48.652
156,889)
{8,2371
Restricted funds
Fabric
12,039
115,9061
13,867)
TOTAL FUNDS
60,691
172,7951
{12.1041
Page 10
continued...

Obar¢ Free Church of Scotland
Notes to the Financial Statements- Continued
for the Year Ended 31 December 2024
RELATED PARTY DISCLOSURES
There were no related paty transactions for the year ended 31 December 2024.
Page11

Oban Free Church of Scotland
Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24
Total
funds
31.12.23
Total
funds
Unrestricted Restricted
funds
funds
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Freewill offering
Church door collections
Sunday school collection
Disaster appeal collection
Pulpit supply claim
1,160
10,163
32,599
2,900
978
175
4,867
50
1,210
10,163
33,664
2,900
978
175
4,867
9,918
35.924
1,410
932
370
1,065
52,842
1,115
53,957
48,554
Investment income
Deposit account interest
Dividend
554
554
445
146
554
554
591
Other income
Church magazines
Car parking
Other income
Other fundraising
108
108
5,696
910
3,707
126
5,001
2,495
3,924
5,696
870
3,707
40
148
10,273
10,421
11,546
Total incoming resources
53,544
11,388
64.932
60,691
EXPENDITURE
Charitable activltles
Rates and water
Insurance
Light and heal
Telephone
Postage and stationery
Sundries
Remittances to central fund
Pulpit supply
Presbytery dues
Carried forward
3.802
3,013
2,852
565
419
2.546
37,362
7,571
707
58,837
3,802
3,013
2,852
565
419
2,546
37,362
7,571
707
58,837
3,717
2,826
2,898
607
999
232
37,300
2,308
1,084
51,971
This page does not form part of the statulory financial statements
Page 12

Oban Free Church of Scolland
Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24
Total
funds
31.12.23
Total
funds
Unrestricted Reslricted
fund5
funds
Charitable activities
Brought fo￿ard
Repairs and renewals
Donalions etc
Sunday school expenses
Minister's car allowance
Manse- Heat
58,837
58,837
779
376
714
51,971
15,906
1,110
1.025
81
2,702
779
376
714
1,790
1,790
61,717
779
62,496
72,795
Total resources expended
61.717
779
62,496
72,795
Net {expenditure}lincome
18,173)
10,609
2,436
{12,104)
This page does nol form part of the slatulory financial statements
Page 13