CHARI￿ REGISTRATION NUMBER: SC038290
Fort William and Kilmonivaig Free Church of Scotland
Unaudited Financial Statements
31 December 2024
R A CLEMENT ASSOCIATES CHARTERED ACCOUNTANTS
Chartered accountants
5 Argyll Square
Oban
Argyll
PA34 4AZ

Fort William and Kilmonivaig Free Church of Scotland
Flnancial Statements
Year ended 31 December 2024
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements
The following pages do not form part of the financial statements
Detailed statement of financial activities
15

Fort William and Kilmonivaig Free Church of Scotland
Trustees, Annual Report
Year ended 31 Decèmber 2024
The Iruslees present their report and the unaudited financial statements of the charity for the year ended
31 December 2024.
Refer•nce and admlnlstrative detalls
Regtsternd charRy name
Fort William and Kilmonivaig Free Church of Scotland
SC038290
Charlty r¢gi5tratlon number
Prlnclpal offl¢e
Thg trustees
Company socrgtary
Independent •xamlner

Fort William and Kilmonivaig Free Church of Scotland
Trustees. Annual Report (conllnued)
Year ended 31 December 2024
Stru¢turg1 govemance and manag•ment
Aims and Affiliation
Fort William Free Church is a congregation of the Free Chur¢h of Scotland. a Presbyterian Church
adhering in its worship and doctrine lo the p0511ion of the Church of Scotland at the Reformation. There
is an explanatory do¢ument which explains the origin5 of the Church and which gives the historical
ba¢kground lo the Church coming into being in 1843 and lists documents in which is embodied its
constitution.
Structure and governance
The govemment of the Free Church of Scotland is Presbyterian, and the Fort William and Kilmonivaig
Free Church of S¢olland is a congregation within the bounds of the Presbytery of Inverness and
Lochaber & Ross whi¢h is also the radical court of the church slruclure. The administration of the
finances and propety of the congregation is the responsibility of the Deacon's Court which is elected by
the members of the oongregalion, under the supervision of the Kirk Session.
The congregation is authorised by the Church to have a minister paid from the ¢entral funds of the
Church.
Church Propety
The propety of the ¢ongregalion is held in trust by locally elected propety lor ¢ongregalionall Iruslees
under the Church's Model Trust Deed. The propety held comprises the Church in Fort William, the
building in Gairlochy and the Manse on Union Road.
The Manse is insured for £219.147, the Church in Fort William for £440,500. Permission has been given
lo sell the Church in Gairlochy. There has been no significant developments in the sale of the sile and
Church al Gairlochy. Although there is one interested paty who has retained interest over some
considerable time, progress is slow. All policies are index linked. The Church has public liability
insurance for £10 million.
The￿ are eleven {111 members on the communion roll, with no change from last year.
The Free Church of Scotland cur￿n11Y has over 100 congregations in Scotland. as well as in London
and five in North America, and sister churches founded by Mission work in India, Peru and South Africa.
The Denomination also has a full time degree awarding college in Edinburgh for the training of ministers
and other Christian workers and sustains an extensive missionary programme relative lo the size of the
Denomination, al home and overseas.
Dating from 1843, bul with its roots in the reformation, it owes ils distinctive tille lo ils historical struggle
to remain 'Free" from state interference in its spiritual and internal affairs. 11 has close and active
relations with many other reformed chur¢hes of Jesus Christ throughout the world and stands firmly in
the tradition which accepts the Bible in ils entirety as the Word of God and therefore derives ils form of
lea¢hing. worship. ministry and govemment from it. The main emphasi$ of our worship is the preaching
of the Gospel - the good news of a free and sovereign salvation through Jesus Christ alone.
Trustees and Office Bearers
The congregation is governed and administered by elected office bearers lall volunteers) and its
minister. The Kirk Session, being the minister and elected elders, has responsibility for spiritual
oversight, while the Deacons. Court, composed of Kirk Session members plLlS elected deacons,
oversees financial and property matters. Under Charity Law, the Deacons. Court are deemed lo be
trustees of the congregation as those with responsibility for day lo day management and control. This
is distinct from the role of property Icongregalionall Iruslees who are responsible only for holding of
propety in trust.

Fort William and Kilmonivaig Free Church of Scotland
Trustees, Annual Report fcondnu
Year ended 31 December 2024
Appointment of Charity Trustees
The Kirk Session exercises ils discretion in delemiining the most appropriate method of electing new
Iruslees (elders and deacons). Any election process musl involve the communicant membership of the
congregation. There is no fixed term for Trusteeship. There is no fixed term for Congregational Trustees.
Prior to their appointment, new trustees would have served the church for some lime in various roles
and would be familiar with the Church's values, ils aims and objectives as well as its day to day
operations. As part oftheir induction programme, new trustees are required to understand their slalulory
responsibilrties as well as the ￿SponSibl1111es of their office within the congregation as elder or deacon.
Obloctives and actlvitl85
The principal objectives of the Free Church of Scotland and this ¢ongregalion are the public worship of
God, the spreading of the Gospel of Jesus Christ, the exercise of pastoral care and the provision of
practical compassion for those in need.
The principal a¢livities of the congregation are the conduct of public worship on the Lord's Day, a mid
week meeting for prayer and bible study, the visitation of the sick from the congregation in hospitals and
elsewhere and the visitstion of the house bound. The CD ministry is flourishing with an expanding up
take and wide circulation of the Cds lo visitors, to sustained contacts in the UK and several overseas.
Flnanclal revlew
In 2024 our total ordinary income increased by £3,271 from £35,084 10 £38,355.
With still no permanent Minister in post, our remittan¢es lo the Central Fund were nil12023'. nill.
Our Fabric Fund income of £2,410 was an increase of £440 from last year12023.' £1,970} and included
interest of £40 in addition lo the subs¢riplions and donations.
Expenditure reduced during the year and as a ￿$￿11, the funds on hand at the year end increased to
£33,238 from £29.219 in the prior year.
The congregation is a charity and is re¢ognised by the Scottish Charity Regulator. As a result there is
no liability lo laxalion on any of its income.
The congregational reseNe5 at the year end were £32.054 being £2,805 in designated funds, and
£29,249 in unreslricled funds
Funds held as cu$todlan trusteo
The Deacons, Court makes grants from its Iilhed gift income lo individuals and organisalions that are
generally known lo the Iruslees and the church. The beneficiaries are involved in activities or ministries
compatible with the congregation's objectives.
of R A Clemenl Associate5 was deemed lo be reappointed as independent examiner
8nd the Trustees recommend that
emains in office until further notice.

Fort William and Kilmonivaig Free Church of Scotland
Trusteg3' Annual Report (contlnuedj
Year end•d 31 December 2024
The Iruslees, annual report was approved on
trustees by..
and signed on behalf of the board of

Fort William and Kilmonivaig Free Church of Scotland
Independent Examiner's Report to the Trustse8 of Fort Wllliam and
Kilmonivaig Free Church of Scotland
Y•ar ended 31 December 2024
I report lo the trustee$ on my &xaminalion of the financial 51atemenls of Fort Wlliam and Kilmonivaig
F￿e Church of Scotland {'the charity'l for the year ended 31 December 2024.
Re8pon$lbilltlg5 and bas18 of report
As the Iruslees of the charity you are responsible for the preparation of the financial statements in
accordance with the requirement5 of the Charities and Trustee Investment IS¢otlandl Act 2005 Ilhe
'2005 Acl'l and the Charities Accounts (Scollandl Regulations 2006 las amended). You are satisfied
that your charity is not required by charity law to be audited and have chosen instead lo have an
independent examination.
I report in respect of my examination of the charity's financial statements as carried out under section
4411llc} of the 2005 Act. In carrying out my examination I have followed the requirements of Regulation
11 of the Charities A¢¢ounls (Scotland) Regulations 2006 las amended).
Independent examlner's 8tatomont
Since the Charity has prepared its accounts on an accruals basis your examiner must be a member of
a body listed in Regulation 11121 of the Charities Accounts (Scotland) Regulations 2006 las amended).
I can confimi that l am qualified lo undertake the examination because l am a registered member of
ICAS which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention giving me cause
to believe that in any material ￿SpeCt..
accounting records We￿ not kept as required by section 4411llal of the 2005 Act and
Regulation 4 of the Charities Accounts (Scotlandl Regulations 2006 {as amended)., or
the financial statements do not a¢¢ord with those records-, or
the financial statements do not comply with the accounting requ1￿MentS of Regulation 8 of
the Charities Accounts (Scotlandl Regulation5 2006 las amended).
I have no concerns and have eome across no other matters in connection with the examination lo which
attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be
reached.
l%lzs

Fort William and Kilmonivaig Free Church of Scotland
Slatsment of Financlal Activitie8
Year endod 31 December 2024
2024
Unrestricted
funds Total funds
2023
Total funds
Not•
Income and end0￿￿ents
Donations and legacies
Charitable activities
Investment income
19,125
21,600
40
19,125
21,600
40
17,614
19,371
69
Total Income
40,765
40,765
37,054
Expendlture
Expenditure on charitable activities
Total expendlture
36,835
36,835
36,835
36,835
39,162
39,162
Net Incomellexpendlture) and net movement In fund$
3.930
3,930
12,1081
Reeonciliatlon of funds
Total fvnds brought forward
Total funds carrled fomard
28,124
32,054
28,124
32,054
30,232
28.124
The ststement of financial activities includes all gains and losses re¢ognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 8 to 13 part of thè$e financlal stat•ments.

Fort William and Kilmonivaig Free Church of Scotland
Statement of Financial Position
31 December 2024
2024
2023
Not•
Current assets
Debtors
Cash al bank and in hand
12
2.140
31.098
621
28,598
29,219
33,238
Creditors: amounts falllng due withln one year
Net curront assets
13
1,184
32,054
32,054
32,054
1,095
28.124
28,124
28,124
Total assets less current IlabllRI¢s
Net a880ts
Funds of the charlty
Unre$tri¢ted funds
32,054
28,124
Total charlty funds
15
32,054
28,124
The
e financial statements were approved by the board of trustees and aulhorised for issue on
and are signed on behalf of the board by..
Th• not•$ on pag98 8 to 13 fonn part of th•89 financlal ststèments.

Fort William and Kilmonivaig Free Church of Scotland
Notes to the Flnanclal Statements
Year ended 31 December 2024
General infomiatlon
incorporated.
ststement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charitie5 preparing their accounts in accordance with the
Financial Reporting Standard appli¢able in the UK and Republic of Ireland IFRS 1021 (Charities
SORP IFRS 102}} and the Charities and Trustee Investment (Scollandl Act 2005 and the Charity
Ac¢ounls IScolland} Regulations 2006 las amended).
Accountlng poll¢le8
Bash of preparatlon
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are Prepared in sterling, which is the functional currency of the entity.
Golng concern
There are no material uncertainties about the charity's ability to continue.
Fund accountlng
Unreslricled funds are available for use al the discretion of the trustees to further any of the
charity's Purposes.
Designated funds are unrestricted funds eamiarked by the trustees for particular future project or
¢ommitment.
Restricted funds are $ubjected lo restrictions on their expenditure declared by the donor or through
the terms of an appeal, and fall into one of sub4lasses'. reslricled income funds or endowment
fvnds.

Fort William and Kilmonivaig Free Church of Scotland
Notes to the Financial Statements (contlnuedj
Year ended 31 December 2024
Accounllng pollcles (conunuedj
Incomlng resources
All incoming resources a￿ included in the statement of financial activities when enlillement has
passed to the charity,. it is probable that the economic benefits associated with the transaction will
ow to the ¢harity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to the
gift, re¢eipt is probable and its amount can be measured reliably.
legacy income is recognised when re¢eipl is probable and entitlement is established.
income from donated good$ is measured al the fair value of the goods unless this is
impractical to measure reliably, in whiGh case the value is derived from the cost lo the donor
or the estimated resale value. Donated facilities and seNices are re¢ognised in the accounts
when received if the value can be reliably measured. No amounts a￿ in¢luded for the
¢onlribulion of general volunteers.
income from eontra¢15 for the supply of services is recognised with the delivery of the
contracted service. This 1$ classified a5 unreslricled funds unless there is a conlraelual
requirement for it to be spent on a particular purpose and returned if unspent, in whi¢h ¢a$e
it may be regarded as restricled.
Resources expended
Expenditure is recognised on an a¢¢wals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under heading5 of the slalemenl of financial
activities to which il relates..
expendlture on raising funds includes the costs of all fundraising activities, events, non-
charitable trading a¢tivities, and the sale of donated goods.
expenditure on ¢harilable activities includes all costs incurred by 8 ¢harty in undertaking
activities that further 11$ ¢harilable aims for the benefit of ils beneficiaries, In¢luding those
support costs and costs relating to the governance of the charity apportioned lo ¢harilable
aclivilie5.
otherexpendilure includes all expenditure that Is neither related lo raising funds for the charity
nor part of its expenditure on charitable activities.
All costs are allocated lo expenditure categories reflecting the use of the ￿$oUrce. Direct costs
attributable lo a single activity are allocated directly lo that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consislenl basi5.
Defingd contrlbutlon plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related Service is provided. Prepaid contributions are reco9nised as an asset to the exlenl that
the prepayment will lead to a reduction in future payments or a cash refund.

Fort William and Kilmonivaig Free Church of Scotland
Note8 to the Financial Statements fcontlnued)
Y•ar ended 31 December 2024
Accountlng pollcles (contlnued)
Dèfingd contrlbutlon plans fcondnu8d)
en ¢onlributions are not expected lo be sellled wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liability is meaSu￿d on a
discounted present value basis. The unwinding of the discount is recognised as an expense in the
period in which it arises.
Donation$ and Iogacios
Unreslricled Total Fund8 Unreslricled Total Funds
Funds
2024
Funds
2023
Grants
Grants
8,000
8.000
8,133
8,133
Sub$crlptlon$
Members subscriptions
2,280
2,280
1,901
1,901
Other donatlons and legacles
Donations
8,845
19,125
8,845
7.580
7,580
17.614
19,125
17,614
Charltabl¢ actlvltlos
Unreslricled Total Fund$ Unrestricted Total Funcls
Funds
2024
Funds
2023
Tax recovered on gift aid giving
Church door collections
Envelopes
Magazines
2,246
11,172
8,158
24
2,246
11,172
8,158
24
621
8.369
10,263
118
621
8,369
10,263
118
21.600
21,600
19,371
19,371
Investment Income
Unreslricled Totsl Funds Unrestricted Totsl Funds
Funds
2024
Funds
2023
Bank interest
40
40
69
69
Expendlturo on charltable actlvltles by fund typo
Unreslrieted Total Funds Unreslricled Total Funds
Funds
2024
Funds
2023
General activities
Support cost$
36,175
660
36,175
860
38,580
582
38,580
582
36,835
36,835
39.162
39,182
10

Fort William and Kilmonivaig Free Church of Scotland
Notes to the Financial Statements (contlnu8dJ
Year ended 31 December 2024
Expendlture on charltable actlvltles by actlvity type
Activities
undertaken
directly
Support Total fund8
costs
2024
Total fund
2023
General a¢livilies
Governance costs
36,175
36,175
660
38,580
582
660
36,175
660
36,835
39,162
Independent examlnatlon feB$
2024
2023
Fees payable to the independent examiner for..
Independent examination of the financial statements
660
582
10. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows..
2024
2023
Wage5 and salaries
Social security costs
Employer contributions to pension plans
13,817
745
1,222
14,405
649
1,229
15.784
16,283
The average head count of employees during the year was Nil12023. 11. The average number of
full-time equivalent employees during the year is analysed as follows..
2024
No.
2023
No.
Staff
No employee received employee benefits of more than £60,000 during the year12023.. Nill.
11. Trustee remungratlon and expenses
received £2,000 for renovation works carried out in the Church.
12. Debtors
2024
2023
Other debtors
2,140
621
11

Fort William and Kilmonlvaig Free Church of Scotland
Notes to the Flnancial Statements (contlnued)
Year ended 31 December 2024
13. Credltor8: amounts falllng due wlthin one year
2024
2023
Accruals and deferred income
1,184
1,095
14. Penslons and othgr p05t rgtirement beneflts
Dellned contrlbutlon plans
The amount recognised in income or expenditure as an expense in relation to defined conlfibulion
plans was £1,222 {2023.' £1.2291.
15. Anatysls of ch•ritsble funds
Unrestricted funds
At
1 January 20
24
At
31 Do¢emb•
r 2024
Income Expenditure
General funds
Fabric funds
23,143
4,981
28,124
38,355
2,410
132,2491
{4,5861
136.8351
29,249
2,805
32,054
40,765
At
1 January 20
23
Al
31 December
2023
Income Expenditure
General funds
Fabric funds
22,932
7,300
35.084
1,970
37,054
134,8731
14,2891
139.1621
23,143
4,981
30,232
28,124
The unrestricted fund encomp•$ses all income and expenditure relating to the primary focus
activities of the charty, other than those for which funding is restricted.
The designated Fabric Fund represents the money sel aside by the Deacons, Court for the fabric
and costs of the buildings.
12

Fort William and Kilmonivaig Free Church of Scotland
Notes to the Financlal Statements feonllnu¢dJ
Year ended 31 December 2024
16. Analy819 of net assets b•twoen funds
Unreslricled Totsl Funds
Fund$
2024
Current assets
Creditors les5 than 1 year
Not assets
33,238
11.1841
32,054
33,238
11,1841
32,054
Unrestricted Totsl Funds
Funds
2023
Current assets
Creditors less than 1 year
Not as$ets
29,219
11,0951
28,124
29,219
11,0951
28,124
13

Fort Wllliam and Kilmonivaig Free Church of Scotland
Management Information
Year ended 31 December 2024
The followlng pages do not form part of the flnan¢ial statements.
14

Fort William and Kilmonivaig Free Church of Scotland
Detalled Statem•nt of Financlal Activltles
Year ended 31 December 2024
2024
2023
In¢ome and endowments
Donations and legacies
Grants
Members subscripts'ons
Donations
8,000
2,280
8.845
8.133
1,901
7,580
17,614
19,125
Ch•rltablg activitlgs
Tax recovered on gift aid giving
Church door ¢ollections
Envelopes
Magazines
2,246
11,172
8.158
24
621
8,369
10,263
118
21,600
19.371
Investment Income
Bank interest
40
69
Total income
40,765
37,054
Expenditure
Expenditure on charitable activities
Purchases
Wages and salaries
Employer's NIC
Pension costs
Rates and water
Light and heal
Repairs and maintenance
Insurance
other establishment
Legal and professional fees
Telephone
Other otti¢e costs
DelailedSOFAExpenditureOnCharitableActiviliesType2H
990
13,817
745
1,222
3,405
2,169
637
2,033
7.925
2.991
855
14,405
649
1,229
2,685
1,713
1.133
1,832
11,523
2,554
338
221
25
868
33
36,835
39,162
Total oxpenditure
36,835
39.162
Net Incomelloxpenditur•)
3,930
12,1081
15