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
5.4￿40
2.327.39
Churth DoorCollection5
Oofiations
Received by Edinbuf8h
threct bank ptymÈnt
nk Inte￿$t
11.475.94
L2W.
1234 72
1&362.
101.23
Ma8atinesand PubliCatloD5
LÈgatyFunds
a935.11
Total Re￿Ipts
34,682.51
997.62
32.1￿40
Rem￿￿￿￿$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.$27.87
2.627.97
4.736.59
2.05119
RètÈs
HèatandLiÉht
Manse Oil
Rewiis &Renewa15
th)nètior
Iw.n
6,258.(B
L291.45
729.fKJ
370.
715.
I￿.73
258.
L291.45
729.Q
750.(0
715.Q
2,301.
S￿.94
Outreach
Sundry Eenetal
indepèndent EKèminarion
769.38
769.38
.76
2(15.79
21&74
202.*
.79
Tatal payments
33.9)4.32
X184.32
26.916.(lJ
878.19
8,935.11
9.813.30
5.344.31
Ttan51ersdurintthe year
Fund5 Brou¥htFoward
984.25
7,342.91
11,327.16
7.982.85
Fund5 C3rried Fot¥va¢d
862.44
16.278.02
13.327.16
Represented ty..
Unre5trfcteé fund5
Restricted luntt5'.
W£temish Church
Le￿ryFUThd$
&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 prO￿ed$ 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 ￿e￿rnber2024
13,687.63
9,452.83
23,140.46
Outstanding lodgeFnents'.
Outst3ndin8cheques'.
13.687.63
9,452.83
23.140.46

DU￿7n1￿ h Fre¢ Chur¢h ofkirtl4nd
Chariry Number S￿5￿173
Indeptndent txarnintr'& report to rht iru8tte8 on th¢ un*udit¢d *c¢ounts of DLxirini8h Free Chutch o(Scodand
I report Oil the ACCOUrtr5 of Th]ij￿￿sk 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 ex*mintr
1lie chAni1-'5 TLVStee3 arc rcypon51bl¢ for the prepAtJon of rhL' atcoutsts IA aCcL￿dAnCe ii'ith ihe Te]yns oFihe ChArities
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.hich_¢ii'es me LtA%onAblt cAu¢e ro E*liei'e thit irt xrlr ￿Tr[triAl respecr rhe requiremeniF:
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ol Lhe 2000 Accouilts Regulations
hAi'e li￿ L)¢¢A rr*i. 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