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 Tn￿ceS
R¢port of th¢ Indcpetht Examiner
Receipts and Pa￿ts 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 Ch￿￿h.
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 ￿'S10￿cal 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 I￿al cOn￿gatIOns.
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 obj￿IlV¢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 J￿llS. We continue to seek to employ a Community a￿1 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 incomi￿8 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 trL￿ee8 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
chU￿b 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 O￿lce Payments
Pulpit Supply
Church Insurance
Church H￿t and Light
Church'fclcphonc and Jntcrn¢t
Church Parking
Church R￿airS 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 Filla￿e 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 pa￿entS 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 a￿1 other income received for the objrxts of the Church
without fi￿h¢r specified purpose and are available as general fund&
R¢stri¢ted fimds comprisc income which has br¢n r￿1v￿ for th¢ obje£ts of th¢ Church
And SFttified for a restricted purpose within these obj￿tS 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