Duirinish Free Church of Scotland Report of Deacons, Court and Accounts For the Year Ended 31st December 2024 Contents Pages Report of Deacons, Court Receipts and Payments Account Statement of Balances Notes to the Accounts Independent Examiner's Report
Dulrinish Free Church of Scotland Report of Deacons, Court and Accounts st Year Ending 31 December 2024 The following are the duly elected office bearers of the congregation during 2024.. Minister.. Elders.. Deacons: Trustees= Con re ational Charit Contact Address- Churches are: Re istered Charit No: SC012925 (Denominational) SC038173 Icongregationall
Duirinish Free Church of Scotland Report of Deacon's Court and Accounts Year Ending 31" December 2024 Duirinish Free Church is a congregation of the Free Church of Scotland. a Presbyterian church adhering in its worship and dortrine to the position of the Church of Scotland at the Reformation. The Congregation 15 authori5ed by the Church to have a minister paid from funds of the centrally run Sustentation Fund. CONSTITUTION Duirinish Free Church is listed in the Scottish Charity Register IAct 20051. The Charity Number is SC038173. A full copy of the Congregation's constitution is available upon request. The government of the Free Church is Presbyterian and the Congregation is within the Free Presbytery of 5kye and Wester Ross. The administration of the finances and property of the Congregation is the responsibility of the Deacon's Court, which consists of the minister, bonafide acting elders and deacons. The minister becomes a member of the court on being inducted to the charge by the Presbytery of the bounds after a free election by communicant members of the Congregation. All active members of the Deacons, Court are Charity Trustees. The Congregation's properties are held under the denomination's Model Trust Deed. AIM5 The Con8regation aims to maintain the public worship of God and to foster Christian Fellowship,. to evangeli5e the local area by proclaiming the gospel of Jesus Christ, to exercise pastoral care and practical compassion for those in need,. to uphold and further the interests of the Free Church of Scotland; and to participate in the worldwide promotion of Christian fellowship and advancement of the Christian faith. All the business and proceedings of the Congregation shall be conducted in accordance with the constitution of the Free Church of Scotland, under the supervision of the Presbytery of the bounds, and in the terms of the Acts, deliverances or directions of the General Assembly of the Free Church of Scotland. AcfiviTIES In the furtherance of these aims over the past year, the Congregation was involved in the followin8 activities- the condurting of the public worship on the Lord's Day, a mid-week prayer meeting and Bible study. Sunday Schools, a Holiday Club and other children's activities, public talks, evangelistic Bible studies, congregational meals, and a carol service.
FINANCIAL INFORMATION The Surplus/Deficit for the year is listed on page 4 of the Accounts. The artual total remitted to central funds was £3,794.7212023- £4,540). TAXATION The Congregation is a charity and is recognised as such by HM Revenue & Customs for taxation purposes. As a result, there is no liability of taxation on any of its incorne.
Dulrlnish Free Church of Scotland Chaflty Number SCO3817J Recelptsand Payments Account Foi the Year Ended 315r December 2024 ikncestdcted Restrlcted Funds 1024 20 3.J94.7S 11,475.94 B20. 12y.n 1fi362.LKI 146.fy) 2,703.38 5.440 2.327.39 Churth DoorCollection5 Oofiations Received by Edinbuf8h threct bank ptymÈnt nk Inte$t 11.475.94 L2W. 1234 72 1&362. 101.23 Ma8atinesand PubliCatloD5 LÈgatyFunds a935.11 Total ReIpts 34,682.51 997.62 32.140 Rem$t0 tr funds LSEO.O) 1234.72 LW.(K) 12Y.72 2,140. 2,4Q).( 1,143. 4soa Pre5tyvterylA55etnblyexpEngt5 1421.19 2.839.94 6,817.91 522.20 23.25 3,421.19 1839.94 6,817.91 522.20 Min15tryCo5ts Manse upkèep Min15ters ExpEnS2S CDmtnunion expenses IThSuran 21Q 23.25 1.$27.87 2.627.97 4.736.59 2.05119 RètÈs HèatandLiÉht Manse Oil Rewiis &Renewa15 th)nètior Iw.n 6,258.(B L291.45 729.fKJ 370. 715. I.73 258. L291.45 729.Q 750.(0 715.Q 2,301. S.94 Outreach Sundry Eenetal indepèndent EKèminarion 769.38 769.38 .76 2(15.79 21&74 202.* .79 Tatal payments 33.9)4.32 X184.32 26.916.(lJ 878.19 8,935.11 9.813.30 5.344.31 Ttan51ersdurintthe year Fund5 Brou¥htFoward 984.25 7,342.91 11,327.16 7.982.85 Fund5 C3rried Fot¥va¢d 862.44 16.278.02 13.327.16 Represented ty.. Unre5trfcteé fund5 Restricted luntt5'. W£temish Church LeryFUThd$ &86Z.44 .4 5.984.2S 5.826.29 8.935.11 257.70 236.89 5.826.29 &935 ll 770 5,826.29 257.70 2%.89 Youth Wort Fund Locèl School Bpneyolent Fund 9.a 16.278.02 972.03 23.140 46 972.D3 13.327.16 CurrentAwunt ep051tAuount 13.687.63 9.452.83 23.140.46 8.456.04 4.871.12 13.327.16
Dulrlnlsh Free Church of Scotland Statement of Balances As at 31st December 2024 2024 2023 Notes Bank Ac¢ount5 Openin8 Balances 5urplus/lDeficitl for Year 13,327.16 9,813.30 7,982.85 5,344.31 Closing Balance 23,140.46 ,327.16 Funds Held at the Centrnl Office5 Opening Balanee SvrplusllDeficitl for year 1,043.03 1,043.03 Closlng Balance 1,043.03 I,(N13.03 Total Wnetary Assets 24,183.49 14,370.19 R•serv*s Unrestflcted Fund5 Unrestncted Funds- Central Offlces Restricted Funds 6,862.44 1,043.03 16,278.02 5.984.25 1.043.03 7.342.91 24.183.49 14,370.19 Stat•m•ni of Assets held for Charitable Purposts Manse Church- Hallin Iwatemishl Church GlendalÈ Church - Lonmore IDunveganl 265,CxJ).WJ 90,CU).C() 65,CAX).CX) 165,fKK>.IKJ 265.(.Co .(KK).co 6s,Cm.(l 165,(KXI.IJ) s85,[.() 585.IXK).(K) Arjproved bv the TrLJ5tees on 14th ADrfI 25 and signed on thelr behall by the undernoted..
Duirinish Free Church of Scotland Notes As at 31st December 2024 l Tanglble Flxed A55ets As listed in the staternentof assets, the congregation owns three church buildings in addition to the manse in Lonmore, Dunvegan. In 2010, the Deacons. Court had the four propertie5 surweyed to get an e5tirn4te of their market value. 2 Trdn5artionswsth Twstees There were no transactions with Trustees duringthe year. 3 B•nkAccounts 2024 2023 Openlng Balances Current Account Deposit Account 8,45S.LNI 4,871.12 3.168.63 4,814.22 13 327.16 7,982.85 C105iDg 8alan¢es Current Account Dep051t Account 13,687.63 9,452.83 8,456.04 4.871.12 23,140.46 13.327.16 4 Amounts held by the Central Churth Balance of prOed$ from disposal of property I,043.3 1.043.03 S Money rereived bythe Central Off[$ on behalf of the congregation Paid from Oulrinish Free Church Paid centrally by individua15 2.140.( 2.4CQ.CQ 2,234.72 Total contribution to Central Off ices 3,. 4.540.(M) 6 Vnrestrirted Funds Balan at tst Janu3ry 2024 6alance at 31st December 2024 Incoming Resources Resources Expended Tfansfer General Fund 5,984.25 34,682.51 6,862.44 The General Fund encompasses all income ancl expenditure relatingto the primary focus activities of the charity, other than those lorwhich fundinB 15 re5trirted.
7 Restrirted Funds Balance at Balan at 31st December 2024 tstjanuary 2024 Incomlng Resources Resource5 Expended Transfer Benevolent Fund Youth Work Holiday Club Waternish Church Legacy Funds CHAS Appeal Local School Church Camps Appeal 9n.03 236.89 257.70 5,826.29 972.03 236.89 257.70 5,826.29 8,935.11 8,935.11 70.co 170.WI 310.(MI 1310.(M)I Total Restricted Funds 7,342.91 9.315.11 16 278.02 The 8enevolent Fund was estsbli5hed bythe Deacon'5 Court in 2CI)8to provide financial assistèn to those in difficulty. An init131 £2CQ was designated by the Court forthis fund. Further income was received through church door collertions. The Youth Work Fund isto support everything to do with the Youth Club and this includes the Holid8y Club. The W*ernish Chyrth funds held are to be used forexpenditure Incurred. The Legacy Funds were donated to the Trustees of Hallin Free Church at Waternish. The Local School funds will be used to support children's artivities. 8 Bank RecondlSatlon5 Current Account DÈposlt Account Total Openlng Ledger Balan 8.45&Cs7 4.871.12 13,327.16 Receipts Payments Transfers 34,915.91 1>1.184.321 9,081.71 43,997.62 134,184.321 Closing ledger Balan 13,687.63 9,452.83 23.140.46 Bank Statement 3tst ernber2024 13,687.63 9,452.83 23,140.46 Outstanding lodgeFnents'. Outst3ndin8cheques'. 13.687.63 9,452.83 23.140.46
DU7n1 h Fre¢ Chur¢h ofkirtl4nd Chariry Number S5173 Indeptndent txarnintr'& report to rht iru8tte8 on th¢ unudit¢d c¢ounts of DLxirini8h Free Chutch o(Scodand I report Oil the ACCOUrtr5 of Th]ijsk Free Clwtch of ScotlAnd for the !-eAr ended 31 Rl DereTnber ?024 Sei oui on Ih¢ prei'ioyE 4 pagE5. Respective respon5iblli¢ie8 of truBree8 and independcni exmintr 1lie chAni1-'5 TLVStee3 arc rcypon51bl¢ for the prepAtJon of rhL' atcoutsts IA aCcLdAnCe ii'ith ihe Te]yns oFihe ChArities Aiid fnJsie¥ kJi'eslill¢Ill (SiuilAlll .ILI ?007 siJ the Ch..illties.4ccounr% ISrotlAnd'. RegulAtiOI-.5 2rJi)6. The eliAllri' Irustees COiLsider Ili.'It thp Au&1 re4Uit¢meLlt vi RegulAllVll lQll' laj iu (cl ul Lhe AiiiJuai¥ ReIlIlIE nvl Appl!.. li 1> tnl teSW5ibJlit!' tts tLie t1 Ac¢ount< as teqliired vrtder secrion 4411) Icl nf Ehe .4tr qnd tts griT¢ M'herher pfficulAV tn%rrer4 kqi'e ion)e to mi. tteilllo Basis of indcpcndcni cxarninrr'8 8tAlrmcnt Il &MIat10n Is tArried (Jut irt accordArtce iiirh RtgulAfiDll I l of ihe Ch?riries Accoui)r5 Ikotlindj Regulaii0115 2006. .11) eLqrniiialJoll itKlude5 A tei"ieM" of che 3rcovMing recod5 kept b!- the ihxnt!" ¢Otnpxttsoii of ihe Accounrs pre3enred Mitli ihnEe Tccord Ii Alyo includ¢5 ¢onsidÈrnuoii tsf aAI' Ulluou itcms otdisclosutcs in tlie Accounts. And 5ceK5 cXI)IAIJALj¢Jil) ttt)m ilie twstc£S COiicenllil8 Ani. sucl? nl4lre. Tlie prt)cedure5 undcrfAkeii do Aot WDI-Jdt All the tlidence tIIA T Ii'oiild l)e q{lIted in an Audit. and cnii£eqiitiirl!' T do nor expr¢s5 gn auth-i opininii i)n rh¢ i'l¢- wi'ert l)1 the %ctCJUntS. Independeni exmintr'8 8tattm¢nt i coiinecrinn Mirh tly. ÈNawniritsn. nLirier crtme tts m5. AtEtftljlin'. .hich_¢ii'es me LtA%onAblt cAu¢e ro Eliei'e thit irt xrlr Tr[triAl respecr rhe requiremeniF: iu ke¢p AciouniiLig t¢C¢Tds In #¢¢4n¢t 112111 %ecrioi) 44111 IA, of tht 700i.4ci Ajid RewlaiiI 4 of the 006 .4ccounr5 ReBvIArion5. And ICJ PLtporÈ IlCCOUL)r ii.knch ACCO -1th rhe OCCOUiifiii& recTrrd% qnd romplv Tr4-Ith Reylition 9 ol Lhe 2000 Accouilts Regulations hAi'e li L)¢¢A rri. L)r ? to v.lYch. in m!. OPJiUOil, RtreillJOII should be dniiiii iii on4er to enable g wper of tlie R¢CoXittts tu bt rt'.Icl)ed. DAI¢ '-tsluntAn' .4ctjOil IxKhaber ALI Drochiid. an%n Road VQLiINTARY ACTION LOC+IABER PFIJl OPFI