REGISTERED CHARITY NUMBER: SC051478
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2024
for
Free Church Northern Presb
Mackay & Co
Chartered Accountants
Unit 8
Golspie Business Park
Golspie
Sutherland
KW10 6UB

Free Church Northern Presb
Contents of the Financial Statements
for the Year Ended 31 December 2024
Page
Report of the Trustees
Independent Examinerfs Report
Statement of Financial Activities
Balance Shèet
Noles to the Financial Statements
6 to 10
Délailed Statement of Financial Activities
11 to 12

Free Church Northem Presb
ort of the Trustees
for the Year Ended 31 December 2024
The trustees present their report wth the financial stalemenls of the charity for Ihe year ended
31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by
Charities.. Slatement of Recornmended Practice applicable lo charities preparing their accounts in
accordance wllh the Financial Reporting Standard applicable in the UK and Republic of Ireland
{FRS 102118ffectlve 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Th8 charity is controlled by Its governing document, a deed of trust and constitutes an
unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
SC051478
Page 1

em
Y•8r End
31D
r 2024
Snd
ndBn
3C
Ch3rter¢d A¢¢ourTtsinl8
Unrf8
Golspie 8u5inB5s Pa
Golspie
s￿herf?nd
KW1Q 6UB
3 0,
Approved by tsr¢8r of the board of trus￿￿ on .. .............................. .......... ￿9￿¢41 on Ils
beh311 Dy.
Paye 2

Inde
Fre
endenl Examiner's Re
Church Northern Presb
ort to the Tru51ee5 of
I report on the aGcounls for the year ended 31 December 2024 set out on pages four to ten.
Re3pecUve responslblllties of trustees and examiner
The charitvs trustees are responsible for the preparation of the accounts in accordènce with the
lorms of Ihe Charities and Trustee Investment {Scolland} Act 2005 and the Charities Accounts
Iscotlandl Regulations 2006 las ampnded). The charity's trustees consider that the audit
requirement of Regulation 1011)(al to (cl of the Accounts Regulations does not apply. It is my
responsibility to exarnine the accounts as required under Section 44{1){cl of the Act and lo state
whether particular matters have come to my attentlon.
Basls of the independent examlner's report
My examination was carried out accordan￿ with Regulation 11 of the Charities Accounts
{Scollandl Regulations 2006. An examination includes a review of the accounting records kept by
the charity and a comparison of the 3ccounls presented wlh those records. It also includes
consideration of any unusual items or disclosures in the accounts. and seeking ex ￿anationS trom
you as trustees concerning any such matters. The proce¢Ju¥es undertaken do not provide all the
evldence that would be required in an audit, and consequently I do not express an audit opinion on
Ihe vtew given by the accounts.
Independent examlnerfs statement
In connection wilh my examinalion, no matter has come to my attention -
11) which gives me reasonable cause to believe that, in any material respect, trle requirements
lo keep accounting records in accordance with Section 44111181 of Ihe 20DS Act and
Regulation 4 of the 2006 Accounts Regulations., and
to prepare accounts which accord with the accounting records and lo ¢omply vath Regulation
8 of the 2006 Accounts Regulations
have not been mét., or
12} lo which, in rny opinion, attention should ts draM in order to enable a proper understandlng
of the accounts to be reaGhed.
Mackay & Co
Chartered Accountants
Unit 8
Golspie Business Park
Golspie
Sutherland
KW10 6UB
30 September 2025
Page 3

Free Church Northern Presb
Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24
Total
funds
31.12.23
Total
funds
Unrestricted Restricted
funds
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
49,737
24,890
74,627
45,258
Investment income
18,481
18,481
Total
68,218
24,890
93.108
45.258
EXPENDITURE ON
Charitable activities
General
43,840
24,377
68,217
40,518
NET INCOME
24,378
513
24,891
4,740
RECONCILIATION OF FUNDS
Total funds brought forward
2,335
14,526
16,861
12,121
TOTAL FUNDS CARRIED FORWARD
26,713
15,039
41,752
16,861
The notes form part of these financial statements
Page 4

31.12.24
Total
funds
31.12.23
Talal
funds
Unr951dctsd ResiriBied
rund
Noles
CURRENT ASSETS
Debtors
C•sh 8t bank
1,970
35,076
1.970
50.115
4,210
15,833
15.039
37.046
15,039
52.085
20.043
CREDffORS
Amtyjnts falling duè wilhin one year
110,3331
110.3331
13.1821
NEf CUIIRENT ASSETS
26,713
15,039
41.752
18,861
TOTAL ASSETS LESS CURAENT
UABILITIES
26,713
1 S.03S
41.752
16.861
NET ASSETS
26.713
15.039
41.752
16.B61
FUNDS
Unrestricted funds
Restricted funds
26.713
15.039
2,335
14.526
TOTNL FUNDS
41.752
16.861
The fina
al stslgmenls were approved by Ihe Board of Trustees and auihorised for ISSUE on
8fjd were *gned on ils b8half by..
The noies form part of these financial siaiémenis
Page 5

Free Church Northern Presb
Notes to the Financial Statements
for the Year Ended 31 December 2024
ACCOUNTING POLICIES
Basis of preparing the financial statement5
The financial statements of the charity, which is a public benefit entity under FRS 102, have
been prepared in accordance wilh the Charities SORP IFRS 102) 'Accounting and Reporting
by Charities: Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Stsndard applicable in the UK and
RepubliG of Ireland IFRS 102} (effective 1 January 20191,, Financial Reporting Standard 102
'The Financial Reporting Slandard applicable in Ihe UK and Republic of Ireland, and Ihè
Charities and Truslee Investment (Scotland) Act 2005. The financial statements have been
prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activitiès once the charity has
entitlement to the funds, it is probable that the income will be received and Ihe amount can
be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable thal a transfer of economic benefits
will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings
that aggregate all cost related to the category. Where costs cannot be directly attributed to
particular headings they have been allocated lo activities on a basis consistent with the use
of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricled funds can be used in accordance with the charitable objectives al the discrelion
of the trustees.
Restricted funds can only be used for particular restricted purposes wilhin the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for
particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial statements.
Page 6
continued...

Fre8 Church Northern Presb
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
INVESTMENT INCOME
31.12.24
31.12.23
Rents received
18,481
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year
31 Dècember 2024 nor for the year ended 31 December 2023.
ended
Trustees. expenses
There were no trustees, expense5 paid for the year ended 31 December 2024 nor for the
year ended 31 December 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
funds
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
4,842
40,416
45,258
EXPENDITURE ON
Charitable activities
General
7,332
33,186
40,518
NET INCOMEI{EXPENDITURE)
Transfers between funds
{2,490)
12,231)
7,230
2,231
4,740
Net movement in funds
{4,721)
9,461
4,740
RECONCILIATION OF FUNDS
Total funds brought foNard
7,056
5,065
12,121
TOTAL FUNDS CARRIED
FORWARD
2.335
14,526
16,861
Page 7
continued...

Free Church Northern Presb
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24
31.12.23
Other debtors
1.970
4,210
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24
31.12.23
Bank loans and overdrafts {see note 7)
Other creditors
7,790
2,543
3,182
10,333
3,182
LOANS
An analysis of the maturity of loans is given below..
31.12.24
31.12.23
Amounts falling due within one year on demand:
Bank overdrafts
7,790
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.12.24
At 1.1.24
Unrestricted funds
General fund
Capslone fund
2,335
(3,8191
28,197
(6,879)
6,879
(8,363)
35,076
2,335
24,378
26.713
Restricted funds
NP Connect
14,526
513
15,039
TOTAL FUNDS
16,861
24,891
41,752
Page 8
continued...

Free Church Northern Presb
Notes to the Financial Stalemenls - continued
for the Year Ended 31 December 2024
MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows=
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
Capstone fund
6,000
62,218
{9,8191
(34,0211
(3,819)
28,197
68,218
(43,8401
24,378
Restricted funds
NP Connect
24,890
(24,377}
513
TOTAL FUNDS
93,108
(68,217}
24,891
Comparatives for movement in funds
Net
movement
in funds
Transfers
between
funds
At
31.12.23
At 1.1.23
Unrestricted funds
General fund
7,056
12,4901
(2,2311
2,335
Restricted funds
NP Connect
5,065
7,230
2,231
14,526
TOTAL FUNDS
12,121
4,740
16,861
Comparative net movement in funds, included in the above are as follows-
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
4,842
(7.332)
(2,4901
Restricted funds
NP Connect
40,416
(33,186)
7,230
TOTAL FUNDS
45,258
(40,5181
4,740
Page 9
continued..-

Free Church Northern Presb
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows=
Net
rnovement
in funds
Transfers
between
funds
Al
31.12.24
At1.1.23
Unrestricted funds
General fund
Capstone fund
7,056
(6,3091
28,197
(9,110)
6,879
(8,3631
35,076
7,056
21,888
{2.231 }
26,713
Restricted funds
NP Connect
5,065
7,743
2.231
15,039
TOTAL FUNDS
12,121
29,631
41,752
A current year 12 months and prior year 12 months combined net movement in funds,
included in Ihe above are as follows:
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
Capstone fund
10,842
62,218
117,151)
(34,021)
16,309)
28,197
73,060
(51,172)
21,888
Restricted funds
NP Connect
65,306
(57,563)
7,743
TOTAL FUNDS
138,366
1108,7351
29,631
RELATED PARry DISCLOSURES
There were no related party transactions for the year ended 31 December 2024.
Page 10

Free Church Northern Presb
Delailed Statement of Financial Activilies
for the Year Ended 31 December 2024
31.12.24
Total
funds
31.12.23
Total
funds
Unrestricted Rastricted
funds
funds
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Insurance surplus
Presbytery duès
NP Connect
Cafe income
Hardship income
36,403
{2,569)
7,969
861
3,073
4,000
36,403
{2,569}
7,969
25,751
3,073
4,000
123
{1.536)
6,254
40,417
24,890
49,737
24,890
74,627
45,258
Investment income
Rents received
18,481
18,481
Total incoming resources
68,218
24.890
93,108
45,258
EXPENDITURE
Charitable activities
Rates and water
Light and heat
Tèlephone
Postage and stationery
Sundries
Honorarium - Presbyiery Clerk
NP Connect expenses
Comrnissioners expenses
Travelling expenses
Donations and gifts
Cafe expenses
Entertainment
Cleaning
Hardship expenses
Repairs and renewals
Admin fees
5,459
6,214
772
466
64
1,042
5,459
6,214
772
466
64
1,042
24,377
3,300
3,476
2,213
922
632
1,735
5,174
4,177
7,600
18
647
1,025
33,186
2,572
2,830
24,377
3,300
3,476
2,213
922
632
1.735
5,174
4,177
7,600
43,246
24,377
67,623
40,278
Support costs
Governance costs
Accountancy and legal fees
Carried forward
216
216
216
216
240
240
This page does not form part of the statutory financial stalements
Page11

Free Church Northern Presb
Detailed Statement of Financial Activities
for Ihe Year Ended 31 December 2024
31.12.24
Total
funds
31.12.23
Total
funds
Unrestricted Restricted
funds
funds
Governance costs
Brought foNard
Bookkeeping fees
216
378
216
378
240
594
594
240
Totsl resources expended
43,840
24,377
68,217
40,518
Net income
24,378
513
24,891
4,740
This page does not fomi part of the slatutory financial ststements
Page12