REGISTERED CHARITY NUMBER.. SC038163
Drt of the TrLtstees and
Unaudited Financial Statements for the Year Ended 31 December 2024
for
Bonar Brid e Free Church of Scotland
Mackay & Co
Chartered Accountant5
Unit 8
Golspie Business Park
Golspie
Sutherland
KW10 6U8

Bonar Brid e Fr8e Church of Scotland
Contents of the Financial Statements
for the Year Ended 31 December 2024
Page
Report of the Truslees
Independent Examinels Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8 to 12
Detailed Statement of Financial Activities
13 to 14

Bonar Brid e Free Church of Scotland
ort of the Trustees
for the Year Ended 31 December 2024
The trustees present their report with the financial slatemenls of the charity for the year ended
31 December 2024. The trustees have adopted the provisions Df Accounting and Reporting by
Charilies.- Statement of Recommended Practice applicable to charities preparing their accounts in
a¢cordance with the Financial Reporting Standard applicable in the UK and Republic of Irelarnd
IFRS 102) (effective 1 January 2019).
ACHIEVEMENT AND PERFORMANCE
Activities and Achievements
During the year, the congregation met regulady and frequently for public worship and carried out
various activities in pursuit of Ils stated aims.
The congregation continued its commitment to support the national Free Church of Scotland both
spiritually and financially and through a prayerful interest in other congregations, church court
committees and overse8s mission work.
The level of ordinary income is consistent with previous years and there is continued partlQlP8tion
by church members in the Gift Aid scheme.
FINANCIAL REVIEW
Reserves policy
There was a deficit for the year of £11,516 (2023 - deficit £17,098). However, the church held
unrestricted funds amounting to £123,219 at the year-end12023 - £134,734). That conslsted of a
General account of £13,471 (2023 £2.636}. an unrestricted Fabric account with a balance of
£80,018 12023 £44,446), and an unrestricted savings aGcounl with a balance of £67,651 (2023
£87,651)
The Trustees, policy 15 to retain a minimum reserve of £1.000 in the General Fund. The Trustees
are satisfied with the level of reserves at the year end.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Bonar Bridge Free Church of Scotland is established by Constitution. It is a registered Scottish
charity.. No SC038163.
Page 1

Bonar Brid e Free Church of Scotland
Re
ort of the Tfuslees
for the Year Ended 31 December 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Trustees and Offlee Bearèrs
The congregation Is governed and administered by elected office bearers (Elders and Deacons)
and Finance committee members (all volunteers). and its minister. The Kirk session, consisting of
the minister. elected elders and any assessor elders appointed by Ihe Presbytery of the bounds.
has responsibility for spiritual oversight. The Finance Commlttee. which is compos8d of mlnisler,
elected elders and deacons, and elected volunteers from the congregation. oversees temporal
matters.
Under charity Law, the Flnance Commtttee 8re deemed to be Trustees of the
congregation as those responsible foi the day lo day man8gernent and control. It is distinct from
the role of propety trustees who are responsible only for holding property in trust.
The members of the Finance Committee who soNed during the year were as follows..
Organisational structure
Bonar Bridge Free Church of Scotland is a congregations of the n8tional Free Church of Scoll8nd
working tOW8rds the same common aims set out above. The congre9ation is within the Northem
Presbytery and is aulhorised lo have a minister paid frorn the central funds of the Church.
The church buildings al Migdale are héld under th8 Church's Model Trust deed while the Gair Hall
is held under conditions of a local trust..
Appointment of charlty trustees
The Kirk Session exercises Its dlscretion in determining the m05t appropriate method Df èlecting
new Trustees. For elders and deacons any election must involve Ihe communicanl membefEhip of
the congregation. The￿ is no fixed term for elders and deacons. The Session should also
recommend lo the Gongregation the additional membership of the Finance Commlttee on a year lo
year basis. Those appoinled this way will serv& as Trustees for one year. Prior lo their
appointmenl new trustees would have seNed the church for sotTTe lime in various role5 and would
be famlli8r with the churches v81ue$, Ils aims and objectives as well as its day lo day operations.
As part of their induction program, new trustees are reqUI￿d lo understand their statutory
responsibilities as well as their role as elder, deacon or flnance Committed member.
Page 2

Bonar Brid e Free Church of Scoti
ort of the Trustees
for the Year Ended 31 December 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Aims and Affiliation
Dating from 1843 but with its roots in the Reforrnalion, Ihe Free Church of Scotland owes ils
dislinclive tillp to rts historical Struggle to remain 'free' from stste interference in 115 spiritual affairs.
It has close relations wlh many ￿f0m)e￿ churches throughout the world and accepts the Bible in
its entirely as the Word of God and, therefore, derives its forms of teaching, worship, ministry and
govemment from it. The main emphasi5 of our worship is the preaching of the 9ospel of free and
sovereign salvation through Jesus Christ alone.
The Free Church of Scotland is 8 Presbyterian church adhering in its worship and doclrine lo the
position ot the Church of Scotland at the Reformation. there is an explanatory document slating
the origins of the the church and listing documents in which is embodied its constitution.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
SC038163
Indopendent Examlner
IAaiKiJi & La
Chartered Accountant5
Unit 8
Golspie Business Park
Golspie
Suthertand
KWIO 6UB
Sollcltors
Ewan, Harris and Co
The West Deanery
Castle Street
Dornoch
IV25 3SN
Page 3

Bonar Bnd e Free Church of Scotland
Re
ort of the Trustees
for the Year Ended 31 Decem
er 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Bankers
Bank of Scotland
Tower Street
Tain
Ross->hire
IV19 1DY
Approved by order of the board of trustees on
behalf by..
3r" M4¥ 2og
and signed on ils
Page 4

ef6 Re
Free Church of Sco
and
I report on the accounts for the year ended 31 D&¢ember 2024 Set out on pag88 six to twefv8.
Rospectlyfy r&sponslbllltl•s of tru¥tMs and gxamln•r
The ¢harhy'$ trust888 ar8 responslbl¢ for the preparallon of the attounls In aGGofdance the
tem8 of th8 Charfltes and Trustee Inveslm8nl (S¢olAnd) Act 2005 and the Charitres Accounts
(Swtl&nd) Regulatlons 2006 (as amendgd). Thg charitys trustsas consider ￿at the aud
rvquirEmenl of Re9ulation 10IIXa) lo (¢) ol thtr Aoxunts RegU￿tk*n$ ¢oes not apply. 11 is my
résponslbillty to examine th& accounts 08 requlred under Sect1￿ 44(IX¢) of the Aot end to stsle
wheth8r parU¢utar m8fters ha￿ ¢om8 to my Ottsntlon.
B8s1s of tho Indèp•nd•nt •x•nl¥wfs report
My examination was ¢*rnled oul In accordanc8 RegLSlaVon 11 of trR Charftles A¢eth￿ts
(S¢olandl Reguldttons 2006. An exeminabon includes a revlew of the accounlhg reco￿.kePt by
the th*rlty and 8 ¢omp8rlson of the a￿Uftts prèséntsd th088 records. It also Includes
con8ld8ratlon of aTry unustsl Item5 ¢r disdosums In the 8ccounts, and seeklng explanatlons fro
YOU 95 Iru5tees Gon¢wnlng any SUGh rnallets. The woGeduMs undertaken do not ?rovfde all th8
evidence that woubs bè Yequlred In an aLtdlt, orn1 con8equanty I do not e¥pr885 an 8udft opinion on
thè vlew gFven ty Ihe a¢c4unts.
Ind•p•ftd8nt •￿mInerS 8lat•mènt
In conn8eYon ￿ my ex8mlrwtk)n, no m3tter has o)me to my attefttion '
11) which gives the reasonablÉ ouse lo bella￿ thaL In any materid wesp8cL requireFnents
to keep 8ccountlng records in a¢wr6an￿ wlth SBdlon 44(IXa) of Ihe 2005 Aci 8nd
Regul81ion 4 of the 20DS Ar*ounts Regulailons; and
to prepare accounts which arLY)rd wlth th8 a￿untIng records and to compty vlth Rwulallon
8 of the 2006 Acujurrts Rogut8tlons
h8ve not bgen mgtr, or
(2> to lthtth, In my oplnkln, attentlon shoutd be drawn In ordw to èn8bIe 8 Proper undtrrstsndlr
ofiho 0o>)unts fv be re8ched.
Mac*gy & Co
Chartered Accountants
Unlt 8
Gol$pl• 8uslnfjsÉ Pqrk
G()Isple
Sutherfand
KW10 6UB
Do1¢'.
Pagg 5

8onar Brid e Free Ch h of Scotland
statement of Financi81 Activities
for the Year Ended 31 December 2024
31.12.24
Unrestricted
funds
31.12.23
Total
fullds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
29,594
19,444
Investment income
9,426
10,145
Total
39,020
2g.589
EXPENDITURE ON
Charltsble activities
Charitable activities
50.536
46.687
NET INCOMEI{EXPENDITURE)
(11,5161
{17,og81
RECONCILIATION OF FUNDS
Total funds brou9hl forward
134,735
151,833
TOTAL FUNDS CARRIED FORWARD
123,219
134,735
The notes fomi part of these f5nancial statemenls
Page 6

8onar Brid e Fre
of Sco
Balance Sheet
31 December 2024
31.12.24
Unrestricted
funds
31.12.23
Total
fund
Notes
CURRENT ASSETS
Cash at bank
141.141
134,735
CREDITORS
Amounts falling due within one year
117,922)
NET CURRENT ASSETS
123,219
134,735
TOTAL ASSETS LESS CURRENT
LIABILITIES
123.219
134,735
NET ASSETS
123.219
134,735
FUNDS
Un￿Stricted funds
123,219
134.735
TOTAL FUNDS
123.219
134,735
The financlal sl8tements were appreved by thè Board of Trusteés and authorised lor issue on
Bnd were signed on its behalf by-.
The notes form part of these financial stat6ffl8nts
Page 7

Bonar Brid e Free Church of Scotland
Floles to the Financial Statements
for the Year Ended 31 December 2024
ACCOUNTING POLICIES
Basi5 of preparing the finan¢ial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have
been prepared in accordance wilh the Charities SORP IFRS 1021 '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 IFRS 102) (effective 1 January 2019),, Financial Reporting Standard 102
The Financial Reporting Star)dard applicable in the UK and Republic of Ireland, and the
Charities and Truslee Inveslrnenl (Scotland) Act 2005. The financial statements have been
prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financ181 Activities once the charity has
entitlement to the funds, it is probable that the income will be received and the amounl can
be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a leg81 or constructive obligation
committing the charity lo that expenditure, it is probable that a transfer of economic benefits
will be ￿qUired in settlement and the amount of the obligation can be measured reliably.
Expenditure is accounled for on an accruals basis and has been classified under heedings
Ihal aggregate all cost related to the category. Where costs cannot be directly attributed to
particular headings Ihey have been allocated to activities on a basis consislent with the use
of resources.
Taxation
The charity Is exempt from tax on its ¢h8ritable activities.
Fund accounting
Unrestricted funds can be used in accordance with Ihe charitable objectives at the discretion
of the trustees.
Restricted funds can only be used for particular restricted Pufposes within the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for
particular restricted purposes.
Further explanation of the nalure and purpose of e8ch fund is included in the notes to the
financial statements.
Page 8
conlinued...

Bonar Brid e Free Church of Scotland
Notes to the Financial Slalemenls continued
for the Year Ended 31 December 2024
INVESTMENT INCOME
31.12.24
31.12.23
Cottage rent
Glebe rent
Interest & investment income
5,400
100
3,926
5.400
loo
4.645
9,426
10,145
TRUSTEES. REMUNERATION AND BENEFITS
Trustees, expenses
Current
year
Previous
Year
Interim moderator's expenses
Trustees, expenses
Minlster's expenses
360
1103
1039
STAFF COSTS
The average monthly number of employees during the year was as follows..
31.12.24
31.12.23
Minister
No employees received emoluments in excess of £60.000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
INCOME ANO ENDOWMENTS FROM
Donations and legacies
19,444
Investment income
10,145
Total
29.589
EXPENDITURE ON
Charitable actlvities
Charitable activities
46,687
NET INCOMEIIEXPENDITURE)
{17,0981
Page 9
ontinued...

Bonar Brid e Free Church of Scotland
Notes to the Financial St21ements - continued
for the Year Ended 31 Dècember 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued
Unrestricted
funds
RECONCILIATION OF FUNDS
Total funds brought forward
151,833
TOTAL FUNDS CARRIED
FORWARD
134,735
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24
31.12.23
Trade creditors
17,922
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
Al
31.12.24
At 1.1.24
Unrestricted funds
General fund
Fabric Fund
Savings Accour)t
2.637
44,446
87,652
110,379}
14,428)
3,291
3,292
20,000
(23,2921
(4.4501
60.018
67,651
134,735
(11,518)
123,219
TOTAL FUNDS
134,735
111,516}
123.219
Nel movement in funds, included in the 8bove are as follows..
Incoming Resources Movement
resour￿5
expended
in funds
Unrestrlcted funds
General fund
Fabric Fund
Savings Account
35,729
146,1081
(4.428)
(10,379)
{4,428)
3,291
3,291
39,020
(50,5361
{11,5161
TOTAL FUNDS
39.020
150,536)
(11,516)
Page 10
conlinued...

Bonar Brld e Free Church of Scotland
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
MOVEMENT IN FUNDS - continued
Comparatives for movement in lunds
Net
movement
in funds
Transfers
between
funds
At
31.12.23
At1.1.23
Unrestrlcted funds
General fund
Fabric Fund
Savings Account
2,512
1,666
147,655
(18,4251
(3,3151
4,642
18.550
46,095
{64,6451
2,637
44.446
87,652
151,833
(17.098)
134,735
TOTAL FUNDS
151.833
117,0981
134,735
Comparative net movement in funds. Included In the above are as follows..
Incoming Resources Movement
reSoUr￿S
expended
in funds
Unre$tri¢ted funds
General fund
Fabric Fund
Savings Account
24,943
143,3681
(3,3161
{31
{18,4251
{3,3151
4,642
4,645
29,589
(46,6871
(17,0981
TOTAL FUNDS
29.589
146,6871
(17,098)
A current year 12 months and prior year 12 months combined pos11ion is as follows..
Net
movement
in funds
Transfers
between
funds
At
31.12.24
At1.1.23
Unrestricted funds
General fund
Fabric Fund
Savings Account
2,512
1,666
147,655
128.804)
17.743)
7,933
21,842
66,095
(87,9371
(4.4501
60.018
67,651
151.833
128.614)
123,219
TOTAL FUNDS
151.833
128,614)
123,219
Page11
continued...

Bonar Brid e Free Church of Scotland
Notes to the Financial Statements continued
for the Year Ended 31 December 2024
MOVEMENT IN FUNDS - continugd
A current year 12 months and prior year 12 months combined nel movement in funds,
included in the above are as follows:
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
Fabric Fund
Savings Account
60,672
{89.476)
{7,744)
13)
(28,8041
(7,7431
7.933
7,936
68,609
{97.223)
(28,6141
TOTAL FUNDS
88,609
197,223)
{28.6141
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024.
Page 12

Bonar Brid e Free Church of Scotland
Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24
31.12.23
INCOME AND ENDOWMENTS
Donations and legacies
Freewill offering
Church door & prayer mèeting
Tax recovered on gift aid
Magazines
Missions
Donations
22,839
1,325
5,243
137
50
14,239
1,135
3,755
165
150
29,594
19.444
Investment income
Cotlage rent
Glebe rent
Interest & investment income
5,400
100
3,926
5,400
100
4,645
9,426
10,145
Total incoming resources
39,020
29,589
EXPENDITURE
Charitable activities
Ministerfs expenses
Remittance to central funds
Pulpit supply
Insurance
Heat & light
Manse council tax
Manse heat & light
Church repairs & mainlenance
Manse repairs & maintenance
Magazines
Presbytery & assembly dues
Mission donations
Share of Lairg manse expenses
1,039
36.421
4.606
1,131
1,369
1.587
435
1,356
1,721
1,097
34,550
3,623
1,110
2,119
2,138
90
160
282
100
1,184
383
123
131
50.302
46,453
Support costs
Governance costs
Accountancy and legal fees
234
234
This page does not form part of the stalutory financial statements
Page 13

Bonar Brid e Free Church of Scotland
Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24
31.12.23
Total resources expended
50,536
46,687
Net expenditure
(11,516)
{17.0981
This page does not form part of the statutory financial statements
Page 14