Scottish Charity Numb¢r'. SC038292 Kiltarlity, Kirkhill and Beauly Free Church of Scotland Report of the Trustees and Unaudited Financial Statements for the year ended 31 December 2024
Kiltarlity, Ktrkhill and Beauly Free Church of Scotland Contents Report of the TnceS R¢port of th¢ Indcpetht Examiner Receipts and Pats Account Ststement of Balances Notes lo the Financial Statement
Kiltarlity, Kirkhill and Beauly Free Church of Scotland Report of the Trustees for tbe period ended 31 December 2024 The Truslces are pleased to present their report together with the fllw)cial statements of th¢ Charity for the period ended 31 Deccmbcr 2024. Reference and Adtnillistrative InfDrnMtion The members of th¢ Financ¢ ConiiiiillcL Ilie Trustc¢%) ,110 sciv¢d duriii(Tr the Elders.. ear w¢ as follows.. Ele¢led members.. Minister.. Princiwl Address.. Telephon¢.' Website.. www.kiltarlit freechurch.or Charity Number.. SC038292 Independenr Examiner.. Koyai Bank ol Scotland Alness Branch 45 High Street Atness IV17 OSH Solicitors.. Murchison law 5 ArdTOSS TerTace Inverness IV3 5NQ Pagc I
Kiltfdrlity, Kirkhlll and Beauly Free Church of Scotland Report of the Trustees for the period ended 31 December 2024 Reference and Administrative Infonllrdtloll (lltInUed) Con ational Truslcc Status of Charity hnd Governing Document Kiltarliiy Free Church of ScotlatEd is established by ConstiNtion. It ig a registered Scottish Charity (No. SC038292). Following on from the General Assembly the name of the charity was changed lo Kiltarlily, Beauly and Kirkhiil Free ChuTch of Scotland and known as Kiltarlity Free Chh. Objectives and Activities d Affilia Kiltarlily frec Church of Scotland ib a n¥r¢¥tIOn of th¢ Fr¢¢ Church of S¢'otlaud working lowards th¢ Common aims sei out below. It l5 a Pjrsbyterian church adhering in ils worship and dortrine to the position olthc Church of S¢otlatsd al the Reforniatiorn The Free Church of Scotland has an explanatory documcnt which expluins thc origins of the Church and which gives the 'S10cal background to the Church comin¥ iuto b¢in8 in 1843 and lists document& in which is embodied thc conslitution of the Church. The document ts available on request from the Free Church of Scotland, I S North Bank Street, The Moun& Fxlinburgl4 EHI 2LS. The Free Church of Scotland currently ha8 over l (K) congregations in Scotland, a8 well as one in London and four in North America. and sister Churches founded by mission work it) India, Peru and South Africa. Th¢ Church also has a setninary in Edinburgh for the trainin8 of minist¢rs and other Christian workcrs and Sustai an ¢xtensive missionary programme relative to the size of the Church. The principal activity of the Church is the conduct of publi¢ worship and a&qociaied matters in the context of Ial cOngatIOns. Datin8 from 1843 but with its roots in the RcforniatIo the free Church of Scotland ow¢3 its distinctive tLtle to its historical 5tru8gle tu rcn]ain ' free, frotn 3ts1¢ irLl¢rference in its internal affairs. It has close and active relations wilh many oihw Refonned clLurches of Jesus Christ throughout the world and stands fmly in the tradition which aecepls th¢ Bible in ils entirety as th¢ Word of God and, therefore, derives ils fornis of teaching. worship, ministry and govcmmenl from it. The main emphasis of our worship is the prcachin of ihc gvspvl- th¢ good news ora free and sovereign salvation ihrough Jesus Cknist alone. The congregation 18 auihorised by the Church to have a rninister paid from central fimds of the Church. The churoh and tnanse buildings are the property of the congrcgation and arc h¢ld undcr the Church's rnodel trust deed. Trustees and Office Bearers The congregation 13 govcrncd and administer by clected office b¢ar¢rs (all voluntttrs) and ils mitiisler. Th¢ Kirk Sessiorn bcing the minister and elected elders. has r¢sponsibility for spiritual oversight, whilc the Finance Comrnittee, composed of Kirk Sesgion members plus annually elected committee members, oversees fmanciai and property matters. Under Charity Law, the Finance Committee is deemed to be the tNstees of th¢ ¢ongr¢galion as thosc with responsibility for day-to-day manag¢ment and control. This is distinct from the role of property (congregational) trnstees who are responsible only for holding property in trust. Page 2
Kiltarlity, Kirkhill and Beauly Free Church of Scotland Report of the Trustees for the period ended 31 December 2024 AppolDtmtnt of Charity Trn5tees The Kirk Session cxewises its discretion in detemiining th¢ most appropriat¢ rneAhod of electing new Truste. Any eledion process must involv¢ the con)municant membership of the congregation. Prior to their appointmcnt. new Trustecs would have served the Church for some time in various roles and would bc familiar with the Church's values, its aims and objIlV¢S as well as ils day-to-day operations. As part of thcit indu¢tion programme, tE¢w TnLStees are required to understand their staiutory responsibilities as well as the responsibilities of their ofti¢e Wit"n the congregation as elder or deacon. R¢vieTV of our Aehievem¢nt and Perforniance During the year, the congregation met regularly for public worship and carried out various activities in pursuit of the abov¢ stalcd aims. Our vision is to grow a vibrnnt, all-agc community of followers of JllS. We continue to seek to employ a Community a1 Family Worker. The Congregation continued to support the wotk of Young Life International in reaching out lo teenagers in the area and to nm our own Tccns Group for t¢¢nagcrs already wnnecta to the churth, We held weekly prayer meetings and home groups. We operate a mentoring scheme. Our minister served a5 chaplain lo Lovat Shinty Club. We sought to support thos¢ in n¢ in th¢ community through our Bl¢ssin8 Box providing food. Church services and activiti were led by the Rev Stephen Allison. The congregation continued its conuThtment to 8upwrt the Free Church of Scot18nd both spiritually and financially. FlnaDclal Revlew The Chureh receives ils funding from Church members and adherents by way of weekly or monthly of£erin8s and Gift Aid donations. The Church had net incomi8 rcsources of £1.584 (2023: £15.129). Total rc5crvc8 &3 at 31 December 2024 wcrc, £39,981 (2023: £38,397) with a g¢n¢ral fund of £23,085 (2023.. £22,263) and rcslrict¢d fimds of £16,896 {2023- £16.134). Approved by the Injqlees nn 28 April 2025 and signed on their behalf by.. Iruslt'e
Kiltarlity, Kirkhiu and Beauly Free Church of Scotland Report of the Independent Examiner for the period ended 31 December 2024 J rcport on the accounts of th¢ charity for the period ended 31 December 2024 which are set out on pag¢s 5 to Respectlve responslbllitl¢s of trustees and examiner I'he charity's trLee8 are responsible for th¢ preparation of th¢ accounts in accordance with the lemis of the Charities and Trustee Investment (ScotIat) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charitytrnste&8 consid¢r that th¢ audit requirement of Regulation 10(1) (d) of thc Accounts Regulations do¢s not apply. It is my responsibtlity to examinc thc accounts as rcquircd undcr scction 44(1) (c) of thc Act and to state whether particular mattus have come to tny atteThtioll. Basls of independent exanthier's statement My exarllination is cattied out in a¢cordancc with Regulation I l of the ChaTitie5 Accounts (Scotland) Regulalions 2(K)6 (as amended). An examination includes a Tcview of the accounting records kept by the hartty and a cornpari90n of the a¢untS presentcd with those records. It also inGludu consideration of any unusual it¢ms or disclosurcs in tb¢ accounts. and sc¥ks cxplanalions from th¢ truste¢5 concerniThg such rnatters. The procedur und¢rtakcn do nut provide all the evidence that would be required in an audit, and conscquently I do nol express an audit opinion on the view Ven by the accounts. Independent Examiner's Statement In the course of my examinatio no rna11 has come to my attention . which gives me reasonable cause to bcli¢ve that in any material respect the UIrements. to keep accounting records in accordance with Section 44{1) (a) of the 2005 Act and Re8ulation 4 of the 2006 Accounts iiegulations (as ameTrJed), and to prepare accounts which accord with the accounting records and comply with Rcgulation 9 of th¢ 2006 Accounts Regulations (as amendcd) have not been met, or 2. 10 which. in my ¢)pInio attention should be drawn in orderto enable a pmper understsnding of the accounts to hc rcachcd,. Date: Sl April 2025 Page, 4
Kiltarli , Kirkhill and Bexul Free Church of Scotland Receipts & Payments Account Year ended 31 December 2024 2024 2023 Total Funds General Designated Restricted Fund Funds Funds Total Funds Reeelpts Donations and Gifts chUb D(x)r Collections Gift Aid Reclaimed Granls Oiher Income Interest and Dividends Total recelptg 47.570 7,375 16.359 l9,075 354 66,645 7.729 l6.359 500 94 409 74,010 6,986 28,141 800 9,343 251 119531 5C(I 94 4U9 Payments Charitxble Actlwltles Office Remittsnces Other Head Olce Payments Pulpit Supply Church Insurance Church Ht and Light Church'fclcphonc and Jntcrn¢t Church Parking Church RairS and Cleanin8 Audio and Visual System Presbytery Dues Manse Mortgage Mansc Council Tax Manse Heat And Light Manse Jnsurancc Manse Repairs Minisl&s Expenses Presentations OtELer Donalions and Gift8 Blessing Box Book8, Magazin¢s and Publications Mission Youth Activities Professional F Sundry Expenses Total Pydyments Surplus for the perlod Tr8nsfer bttween funds 46.200 678 610 46.200 678 610 1,798 4.340 413 600 1.521 156 1,924 9,662 2,676 3.168 564 1,118 2,080 50,7(KJ 258 220 1,695 4,514 414 600 3,789 1,810 I,soi 9,662 2.628 3.186 550 I,fA)8 4,885 150 50 936 405 10,190 2,400 l.495 756 1,798 4.340 27 386 ,521 156 1,924 9,662 2,676 3,168 564 1,118 2.080 250 i.(x)o 588 ,250 588 908 6.440 1,856 979 623 908 6.440 200 157 I,656 822 623 15,514 (14,692) 822 (13,930) 14,692 762 1,584 15,129 Surplu81(d¢fl¢it) aft¢r traDsfer8 Total fundfi hroiieht forwxrd Funds carrled forward 1.584 15.129 ?!,?fi 38,397 ??,?fii 23,085 351,197 39,981 16,896 Pagc 5
Kiltarli , Kirkhill and Beaul Free Church of Scotland Statement of Balances As at 31 December 2024 Not 2024 2023 OpeDing Surplus bAlance for period Closlng balaD¢¢ Opening Surplus balance for period Closing bAlan¢e Bank Account Balauce8 38.397 38 1.584 39,981 23,268 23.268 15,129 38,397 38J97 Total eash balances Represented by: Unre$trieted fund8 R¢stricted fuDd8 23,085 16.896 22.263 16.134 38 Statement of *$ietS Vdt 31 De¢¢mb¢r 2024 Church Manse Fixture6 and Fittings 269,114 320.000 3.600 592 714 269,114 320.000 3.600 592 714 Th¢ financia5 ststemcnts on pages 5 lo 8 were approved by the Fillae ConLmittec on 28 April 2025 &Thd SiBn¢d on their behdlf by the undemoted.. The notes on pages 7 to 8 forni part of these fllwicial $tat¢m¢nts. Page 6
Kiltarlity, Kirkhill and Beauly Free Church of Scotland Notes to the Financial Statements for the period ended 31 De¢ember 2024 l. Accoundng Policles AccounlEn convention The financial slalernents have beenprepaTedunderthehistorical cosl conventio]4 and in accordance with the Clwities Accounis (Scoiland) Regulations 2006 (as amended). Basi.$ o (1 )lalements The fllwicial statements h&ve been prepared on a receipts and paentS basis. nds SiThctu For the PUTP)sc of the Re¢¢ipts and Paymenls account as shown on page 5, fund8 arc defined as follows= UnrestTi¢ted fjjnds comprise grants a1 other income received for the objrxts of the Church without fih¢r specified purpose and are available as general fund& R¢stri¢ted fimds comprisc income which has br¢n r1v for th¢ obje£ts of th¢ Church And SFttified for a restricted purpose within these objtS by the donor. 2. RelAt¢d Party TrAnsactlong and Trn8tee8' Expen8eJ and Remuneratio No trui+t¢e receive41 remun¢raliun or expenses for their role of twsiee dwing the year ended 31 Dcccrnber 2024 or 31 December 2023. Page 7
Kiltarlity, Kirkhill and Beaul Free Church of Scotland Notes to the Financial Statements Year ended 31 December 2024 3. Unrestricted funds BalaDC¢ At 01.01.24 Ballnce At 31.12.24 R¢¢eipts PY4yments TrAnsfers Gcncral Fund Desi led Funds Building Fund Total uDreslricted funds 22.263 71.807 (56,293) (14.692) 23.085 Eyjlanation offunds The General Fund- represents income and expenditure relating lo the primary fijcus activities of the charity, other than those for which fiJndin£ 15 restricted. The Bt4ilding Fund - comprises of incom¢ and expcnditurc used in the running, maintenance and improvement of the Church Manse. 4. Restrleted funds B4lance At 01.01.24 Rc¢eipts Payments TraDiferJ 31.12.24 Building Fund Hardship Fund Mission Fund Blessing Box Fund Enspire Fund Community Worker Fund Total restricted fundi 15,300 (25,631) (500) (6.640) (588) (500) 10,331 780 280 2,279 1,5 4.361 1,064 500 13,790 2,066 500 14,050 260 E¥planation offunds The huilding Fund _ comprises of Income and expelldilure usd in the running, rnainlenance and inu)rov¢m¢nt of the Church and Manse. The Hardship Fund- funds set aside for use by the finance conunittc¢ to providc assi8tance for th08e in difficulty. The Mission Fund- income 8cn¢raled frorn spccific collcction for a named Cause such as local Chariti or disaster The BlessingBox Fund- comprises income and expenditure lo providc as51staT¢ for thos¢ in diffiGuLIy. The Enspire Fund- rcprcsents incom¢ held for the organising of an annual ministers wive's conference. The Community Worker Fund- the fund was set up with a view to employing a community worker. Page 8