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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 fina￿1￿1 sts*ments 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 AfflU*tio
tAK"hcwron and Applecross Free Church of S¢otland is a congregalion of the Free chU￿h 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 ￿k￿u0)ents in which is erni*)di￿ the constitution of the
Chuwh. The d￿UMent 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 coll￿10￿$.
Dating from 1843 but with its r(xJts in the RefornMti(44 the Free Church of Scotland owes its distinctive
title to its hIs￿ri￿1 struggle to remain 'frE¢' from interference in its int¢mal 8ffair5. It has close aThl
active relations with many other RefO￿¢d churches of Jesus Christ throu8houi the world and stsndj firmty
in the tradition which xcepts the Bible in its entirety as the Word of God An￿ therefore, derives its foirns
f i¢achin& worship. ministsy and govenlmenl from IL The main ¢rnph85is of our worship 1$ the prthing
of the goyl. the 8¢JyJ n¢ws of a frre and y)verei8n Salva￿n through Jw Christ alone.
The ¢ongr¢8ation is authOri￿d 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
ChU￿h'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¢s￿￿51b]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¢ tr￿￿ee5 of the congregation aq those
with resw)n5ibility for day to day management and control. This is dI￿InCt from the role of prt*p¢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 TrU￿e¢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{x￿1 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 tr￿stee$ 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 a￿lt requirem￿1 of Re8ulalion l ￿ l } (d) of th¢
Acc4)unis Rc8uIAtions d(Ks not apply. It is my r￿￿nsIbility to ex￿nIne the accounts as reg￿￿d under
s¢ction Ml I l (c) of the Act ond to stste whether F*rticul*r matte15 have c(Mne to my attention.
Hajis of independent ¢x*miner'J statement
My examination is carried out in ￿clYda￿e 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 Con￿1n8 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 eA￿TrinatiOn. no matter htts come to my attenlion
. which gtves me rel￿ble &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 r￿OrdS 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 P*ymeDts 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 Inte￿St
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
58*65
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 InSUr￿e
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 cel￿Tal 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 Re￿Y1￿ents 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¢h5W￿d Care
WFM SUPFM)rted proje
COOL Holiday Club
Health Care Fund, Applecross
Frec ChU￿h 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