,%CO£Élbl 2024-,1 Lochcarron and Applecross Free Church of Scotland Trustees, Report and Financial Statements For the Year Ended 31 December 2024 Scottish Charity SL038169
Lochcarron and A lecross Free Church of Scotland Report of th¢ Trnstee The T are pltssed to present their T¢p)n tO8th with the fina11 stsments of the churéh for th¢ ye4r ¢nded 31 De¢ernber 2024. S¢atu% of Charity and GoverJlHg DocuTreDt Lochcarron and Applccr05s Free Church of Scotland is ¢#ablISh by Constitution. It is a r¢8iStered So)ttish Ch8Tity INO. SC038169). Aims and AfflUtio tAK"hcwron and Applecross Free Church of S¢otland is a congregalion of the Free chUh of kntl8nd working towards the common ain)s set out below. li is a Prcsbyieri8n church hering in its worship and doctr7r to the sItion of the Chur¢h of Scotland at the er(atIon. The Free Church of ScotlaTrJ has an explanatory d(Kument whith explains the origins of the Church aDd whieh gives the historical bath8round lo the Church coming In being in 1843 #nd lists ku0)ents in which is erni)di the constitution of the Chuwh. The dUMent is available on request fr(4n th¢ Free Church of Scotw 15 North Bank 5t.. The Moun(L Edinburg EHI 2LS. The Free Church of Scotland currertly b&$ over l(Ki o)n8re8alions in Swtland, as well as one in London and four in North Amerio and sisier Cburchcs found by mission work in Indi& Peru and South, Africa. Th¢ Church also h&s a seminary in Edinburgh for the training of ministrrs and other Christian workers and sustains an ex1ensive Missionary priJgr&mme relative the size ofthe church. The principal activity of the Church is the condud of public worship and associated mailers in thc context of l(Kai coll10$. Dating from 1843 but with its r(xJts in the RefornMti(44 the Free Church of Scotland owes its distinctive title to its hIsri1 struggle to remain 'frE¢' from interference in its int¢mal 8ffair5. It has close aThl active relations with many other RefO¢d churches of Jesus Christ throu8houi the world and stsndj firmty in the tradition which xcepts the Bible in its entirety as the Word of God An therefore, derives its foirns f i¢achin& worship. ministsy and govenlmenl from IL The main ¢rnph85is of our worship 1$ the prthing of the goyl. the 8¢JyJ n¢ws of a frre and y)verei8n Salvan through Jw Christ alone. The ¢ongr¢8ation is authOrid by the Church to have a minisler pfiid from cffltral funds of the Chthh. The church buildings and the minister's man5c the proFtrty of the congrwtion and are held unkr the ChUh'S model deed. Trnst¢¢s Office Bearerj The coftgrcgation is govern and administered by ekcted otTtce bearers (all volunteus) and its mkni5ter. The Kirk Session. being the minister and electrd elders. has r¢s51b]I1ty for Spiritual oversighL wlyle the Deaco, CourL composed of Kirk Session manbcrs plus deacLW ove¥s¢cs fmancial and prnperty mattus. Under Charity tAw. the Deacons, Court deem to ix th¢ tree5 of the congregation aq those with resw)n5ibility for day to day management and control. This is dIInCt from the role of prtp¢rty (congregational) tru51ees who are re5wnsibk only for holding in trusL The rnembeT5 of the tk8eons' Court (the Trust¢es) who sery¢d a part or whole of the ye4T 2024, li)Ilows'.- P8g¢ 2
Lochcarron and Applecross Free Church of Scotland Keport of the-fru5ttes For holding PmrKrty- All tkacoDs' Court members Appointmenl ofcb•rity Tr•xte The Kirk Session exercises its discrtion in determining the rnost appmpriate method of elec ing new Trustees (Ilders and Deacons). Anv ¢lcdion process must involve the MMunICant rnembers p ofihe congrLgation. There 15 nLI fixed terni Trusteeship. PTior to their apwJintm¢nL new Trustees w Id have served the Church for some lime in various rolts and would be familiar with th¢ Church's values. its aims and obJe¢tivcs as well its day-tt)-day OPCrniion%. As part of th¢ir induction progrdmme. new TrUe¢S are required to understatKI their statulorv re5ryTrnsibilities &s well as the reswn5ibilities of their offith withi the congregation elder or desc(. A¢¢ivlties aDd AchievemtDts During the y. the congregation met regularly for public worship and carried oul variou5 actitrities in pursuit of the abovc slated aims. l.or tyxawnple.. Reaching the cory]rnuDily with Bike Maintenance cla&. Coffee morning& Cominunity Celebration Aftern(K)n Te4 Children's Eloliday Club in conjunction with the l(Kal Church of Scotland and COOI. (Chrisiian Outl(x)k OD Lochaish ) Joint car wash Fundraiser. Community Qui£ night for Tearfund. and Christmas Communily Carol Service. Sol&8 speaker event: Monihlv Praise evenings. Weekly L.adies Bible study in IAKhcarron and Weekl), Community Bible stu vand Outreach lunch in Applecross. The congregation continued its commitinenl to SUPFK)rt the Nati{x1 Fffe Church of Scotlaryl both spiritually and financially. Reserves At 31 Decernber 2024 the Charity held Unrestricted Funds amounting lo £ 21.271 and Res unds held a balanc¢ Df £ 1.472. - a total of £ 22.743 'rhe trustees are satisf1 with the level of reserves retained by the ChaTity. cied ('lerk ii? IhL, t)¥cJc(In.¥ ( oiirl. J rii.)IL'I' Dated: P¢3
Lochcarron and A lecross Free Church of Scotland Report of tbc 1odepe•dent Eurnlmer lo the Tntyletsfvr ended 31 December 2024 I rep)rt on the accounts of the church for the year entsj 31 December 2024 which out'on pa8es 5 to9. Re8P¢etive r¢sponsibilitieA of trusteu and txamin¢r The chwity's trstee$ are resFK)nsible for the preprntiott of the in aecordanc¢ with the ternis of the Charities and Trwste¢ Investrtent (Scotland) Act 2005 and the Charities Accounts (Scotland) Re8ulatiorbs 2¢X16. The Charity tru5ttrs considu th the alt requirem1 of Re8ulalion l l } (d) of th¢ Acc4)unis Rc8uIAtions d(Ks not apply. It is my rnsIbility to exnIne the accounts as regd under s¢ction Ml I l (c) of the Act ond to stste whether Frticulr matte15 have c(Mne to my attention. Hajis of independent ¢x*miner'J statement My examination is carried out in clYdae with Regulation I l of the Charities Accounts C4)tland) Regulation5 2(. An ¢xamin&tion includes a Teview of the fjccounlin¥ TryOTds kcpi by th¢ chwity and 8 companson of the accounts presented with those rEcords. It also includes WDsiderntion of Any unusu81 ilcms or disclosures in the ount and Keks cxplanaiions from the trustees Con1n8 such matters. 'lThc procedu$ uThJ¢rtaken do not provide all th¢ ¢vidence would be requirtd in an audil. and conpquenily I do noi express an audit opinion on the view given by the accounls. Indtpendent ExamiDer?J StstemeDt In the wurs¢ of my eATrinatiOn. no matter htts come to my attenlion . which gtves me relble &iuse to believe thii in 8ny matcrial res¢1 the Thiuirements.. to kcLP acLuun¢in8 records in accordAnc¢ with Section 44(1) (a) of thc 2005 Alt And R¢g•lalion 4 of the 2006 Accounts Regulatirn& and to prepare accounts which x¢ord with thc accounting rOrdS and comply with Regulatia 9 of the 2006 Accounts Re¥ulations have n(x been meL or 2. to which. in my opiniorn attention should be dTawn in order to cnabl¢ a prqxr understsndin¢ of the IILLiiiinls tij k. rLlc LhLII. 2¥ (%f. 2025 Page 4
LothcarroD and Appleeross Free Church of Scotland Reeeipts and PymeDts Accounts For the yeAr ended 31 Dttember 2024 Scotlish Charity SC038169 IA)¢hcArroD & Applecrnss General Rtstricted Fund Funds TOTAL 2024 ' TOTAL 2023 otes Rtteipts Gift Aid giving Tax recovered on gift aid giving Church Door collections Fabric Fund Door Collection Bank InteSt Investment income Utility Refunds Ttansfer from FAinburgh funds Fundraising Total Rtteipts 22291 7.719 19.559 22.291 7.719 19.559 1.050 305 11,633 2,616 22,536 1.752 1,050 305 5,463 51 4.582 2.859 5865 4.582 2,868 1.273 49.585 2.859 52.928 5.937 PAymeDts Paymentsfor Charilable octivth Remitlances to Central funds Pulpit Supply and Communion Exp Council Tax Manse Ministers expenses Building & P Liability InSUre Electric H¢at & Light Church+Mansc Repairs & Renewa15( Fabric Exp) Media Systems Misc & Induction Costs Grants to EDO'S Magazine&iBookslC8l&Stat Presbytery Dues Supply admin levy Rural Ministy t£vy 28. 28,900 251 3,101 20.100 3,947 3,033 251 3.101 2,909 1.634 4.684 925 1.634 4.684 3275 1.728 4.169 2.594 2J50 4.582 1,119 985 298 730 2.511 1,013 770 363 210 2,511 1.013 770 363 210 Total EXPENDrruRE 47271 6,932 49,621 38,703 Surplusldefieit for the year 5.657 4,662 1 10.882 Funds brougbt fornard from 2023 15,614 2,467 18,081 7,199 Total funds carrled forward 21271 1.472 22,743 118.081 Repr¢8ent¢d by: Unrestrlcledfunds Cieneral Fund L4xhcarroD Restricled Funds Fabric Fund LK¢hcarron 21271 21271 1.472 1,472 21371 1,472 22,743 Page 5
LochcarroD and Appleeross Free Church of Scotland StatemeDt of Balances scorrisH CHARITY SC038169 As at 31 December 2024 Bank & Cgsh ID hand Opening balance Surplus/(Deficit) for the year Closing balances 18,081 4,662 22,743 Repruented by. Unrestrieted Fund¥ Restrieted Funds 21371 1,472 22743 1 Fundf held at ihe Central O es Openin8 balance (Applecro&s Tn Account) Transfer out in year Jnlerestforyear -receivedJan 2025 Closing balance 127.606 | (10,426) 5.097 117,180 Susentatlon Endowments Held 399 units in Share Pool Inleresi credited to celTal Funds was £55.80 Tot41 of monetry a8Jets held 119,476 Ststement of Assets held for Charitsble purposes chcarron Manse Church Buildings 120,1)00.00 2115,000.IKI TOTAL 325,000.00 There were no transactions with Tru.stees during the Y. Approved by the Trustees on undcrnoled.. 2025 and signed on their behalf by the 7he notes forni part of these financial stalements. Page 6
Lochcarron and Applecross Free Church of Scotland Notes to the Receipts and Payments Accounts SC038169 For the year ended 3 l December 2024 I TA HMRC ReY1ents to Lo¢h¢arron Congregation &mounted to This includes the Small Gift Aided S¢hem¢ for cash donations 7.719 2 F8brk Fund Nlonthl Colle¢t5on t)onations collected during 2024 From Edinburgh funds for media systems Interest re¢eiv¢d 1.050 4.582 305 5.937 3 Investment Ineom¢ Income is uf 3 sources l. Share pool Sus¢nialion Fund Endowments of 399 units paid diwtly to c¢ntr81 funds. 2. Interest on AppleL'ross Funds held as cash in FAlinburgh and dewsited lo the congregations Genernl Fund - received in 2025 5,097 4 Remlttanccs to Edln hf rMiThl ¢ Frum LuLh¢arron and Applerross Lun¢tiOn> lJs¢ of Cong Funds for shortfall From Investments credited to Edinburgh direct 28,9 5,844 56 Haven Troundation, Invemess Bly¢h5Wd Care WFM SUPFM)rted proje COOL Holiday Club Health Care Fund, Applecross Frec ChUh Youth Campy Community Bibl¢ Study Te&rfund.org Solas, Centre for Public Christianity 730 159 647 150 100 375 150 2,511 Py8
Lochcarron and Applecross Free Church of Scotland Notes to the Retei ts and Pa ments CCOUDts For the ¢ar ended 31 December 2024 SC038169 trlet Balance al Incoming Resou 1.24 Balanée at Loebearroft & Applecross Jolnt General Fund 15.614 52.928 47271 271 TOTAL 15.614 52,928 47271 21 71 Explanarfon oflunds The General Fund en¢omp8sses all income and expendilure relating to th¢ primary f¢xus activiti the charity. other than ih05e for which funding is restrtcted. Balance at Incomin8 Resou¢$ Balancd at iAxh¢•rron & Appkcross Jolttt F*brl¢ Fund 2,46? 5.937 6,932 1.4tr2 The Reslricled Fahrle FW represeALf ihe money lei aflde hy ihe DeacopLf' courifor ihefabrl¢ of i buildlngs. P88e 9