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 Duirinish Free Church of Scotland Report of Deacons, Court and Accounts Year Ending 31" December 2024 The following are the duly elected office bearers of the congregation during 2024: Minister.. Rev Ivor MacDonald Elders- Mr R A MacDonald-Treasurer Mr D MacKenzie- Session Clerk Deacons: Robert A MacDonald- Deacons, Court Clerk Trustees: Con re ational Mr R A MacDonald Charit Mr R A MacDonald Mr D MacKenzie Mr D MacKenzie Contact Address: Rev Ivor MacDonald Lonmore Free Church Manse Dunvegan Isle of Skye IV55 8GV Churches are: 11 Hallin, Waternish 21 Lonmore, Dunvegan 31 Glendale Re istered Charit No- SC012925 (Denominational) SC038173 (Congregationall 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 Surplu5/Deficit for the year is listed on page 4 of the Accounts. The actual 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 income. Rev Ivor MacDonald 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 Duirinish Free Church of Scotland Statement of Balances As at 31st December 2024 2024 2023 Notes Bank Accounts Opening Balances Surplus/lOeficitl for year 13,327.16 9,813.30 7,982.85 5,344.31 Closing Balance 23,140.46 13.327.16 Funds Held at the Central Offices Opening Balance Surplus/lDeficitl lor year 1,043.03 I,(￿3.03 C105ing Balance l.C43.03 1043.03 Total Wnetary Assets 24,183.49 14,370.19 Reseryes Unrestricted Funds Unrestricted Funds- Central Offices Restricted Funds 6,862.44 I,(￿3.03 16.278.02 5,984.25 1,043.03 7,342.91 24,183.49 14,370.19 Statement of Assets held forcharitable Purpose5 Manse Church- Hallill IWaterni5hl Church- Glendale Churth- Lonmore Iounveganl 265.QYXI.C 9o.LK￿.c 65.LLK).CO 165,(KIJ.QK) 265,C(O.CO sK),(KK). 65,¢XK).LX) 165,(LK).(KI S85,CO).LX) 585.QTh).t Approved by the Trustees on 14th April 2025 and slgned on their behalf by the undernoted.. R A M3cDvfi&ld Trus'.eell r D MacKtniie 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 Duifirtigh free Church of Scoiland Charity Nurnbtr SC038173 Indepertd¢nt exanimer s report to the trL2Stees on the unaudited account6 of Duirini6h Fret Chur¢h of S¢oilartd I rewjtt oil rhe Accounr5 of Ihiwu5h Free Chvrrh of SEOtIAiid for the )'ekr endtd 3151 Decembtr •D24 set out Oi) the prei'iou$ 4 pges. R¢8Pt¢¢ive r¢spon8ibaili¢$ of trugie¢8 #T14 ￿dePendent examiner Tl)e chllllt! s TnJstet5 lire Itsportsible lor 11￿ preparation of the accovnis in accordance ￿1rh rhe ienns of rhe ChAniie5 Aiid Tru51ee tni-esrrnenE IScotlAndl Act ?00? And the ChAnfies Ampl!' U'ith Rtgulition 9 of rlie 2006 A¢cooiit5 R￿￿lArS•ll$ hAI'e not Ixeii mer. or io ￿'1)it17, in m!, OPtiion, atleiltioji should be drANI'n iii order to Cr￿ble A proper uixlersi>Trn&ng of rhe Accounis io be reA¢htd. IIalle IIclfjUAiI Cert_4EcI lo￿11) DAre'_ FinAnce IIAiixge I'oluniAn-.IctiOii LochAbÈt Ali DrochAid, CIAWA RuAd VOLUNTARY ACTION LOCHABER PFL)J GPFI