SUSTENTATION FUND.
| INCOME. | | EXPENDITURE. | |
|—————————————————–|————-|————————————–|————-|
| Balance on Hand at 31st March, 1931 | £8618 3 5 | DEBITS— | |
| CREDITS— | | | |
| 1. Congregational Contributions | £4757 14 1 | 1. Payments to Ministers at | |
| 2. Donations | 132 3 0 | 30th June, 1931 | £960 0 0 |
| 3. Home Mission Fund—Balance | | 2. ” 30th Sept., 1931 | 1016 0 0 |
| Transferred | 637 13 4 | 3. ” 31st Dec., 1931 | 1100 0 0 |
| 4. Legacies | 624 7 0 | 4. ” 31st March, 1932 | 1155 0 0 |
| 5. From Aged and Infirm Ministers’ and Widows’ Fund | 350 0 0 | | £4231 0 0 |
| 6. Interest | 204 0 7 | 5. Payments to Missionaries at | |
| | 6705 18 0 | 30th June, 1931 | £351 12 6 |
| | | 6. ” 30th Sept., 1931 | 352 2 6 |
| | | 7. ” 31st Dec., 1931 | 368 2 6 |
| | | 8. ” 31st March, 1932 | 358 6 6 |
| | | | 1430 4 0 |
| | | 9. Bonus to Ministers at | |
| | | 31st Dec., 1931 | £400 0 0 |
| | | 10. Bonus to Missionaries at | |
| | | 31st Dec., 1931 | 310 0 0 |
| | | | 710 0 0 |
| | | | £6371 4 0 |
| | | Payment to London Mission | 52 0 0 |
| | | Stationery, Printing, Postages, etc. | 9 7 10 |
| | | Cheque Books | 4 0 0 |
| | | | £6436 11 10 |
| | | Balance on Hand at 31st March, 1932 | 8887 9 7 |
| | | | £15,324 1 5 |
| | £15,324 1 5 | | |
HOME MISSION FUND.
| INCOME. | | EXPENDITURE. | |
|———————————|———–|———————————————————————|————|
| 1. Congregational Contributions | £717 12 0 | 1. Payment to Department of Health
o/a National Health Insurance | £49 2 6 |
| 2. Donations | 60 9 3 | 2. Payment to Department of Health
o/a Unemployment Insurance | 192 17 8 |
| 3. Legacies | 101 17 6 | 3. Postages, Printing, etc. | 1 19 9 |
| 4. From Sale of Memoirs | 1 14 6 | | |
| | £881 13 3 | | £243 19 11 |
| | | Balance transferred to Susten-
tation Fund | 637 13 4 |
| | £881 13 3 | | £881 13 3 |
COLONIAL MISSIONS FUND.
| INCOME. | | EXPENDITURE. | |
|————————————-|———-|————————————-|———-|
| Balance on Hand at 31st March, 1931 | £77 16 7 | Balance on Hand at 31st March, 1932 | £94 12 2 |
| 1. Donations | £14 15 0 | | |
| 2. Interest | 2 0 7 | | |
| | 16 15 7 | | |
| | £94 12 2 | | £94 12 2 |
JEWISH AND FOREIGN MISSIONS-KAFFIR BIBLES FUND.
| INCOME. | | EXPENDITURE. | |
|————————————-|———–|—————————————-|———–|
| Balance on Hand at 31st March, 1931 | £559 1 7 | Paid Rev. J. Tallach o/a Kaffir Bibles | £12 0 0 |
| Interest | 14 10 10 | Balance on Hand at 31st March, 1932 | 561 12 5 |
| | £573 12 5 | | £573 12 5 |
JEWISH AND FOREIGN MISSION FUND.
INCOME.
| 1. Congregational Contributions | £392 16 0 |
|————————————-|————|
| 2. Donations | 199 9 1 |
| 3. Legacies | 110 17 6 |
| 4. Interest | 40 19 5 |
| 5. Interest on 5 per cent. War Loan | 25 0 0 |
| 6. Discount on Foreign Drafts | 1 4 7 |
| | £770 6 7 |
| Balance on Hand at 31st March, 1931 | 2303 12 10 |
£3073 19 5
EXPENDITURE.
| 1. Paid Rev. J. Tallach, Salary to 31st March, 1932 | £250 0 0 |
|——————————————————-|————|
| 2. Do. Donations | 13 16 3 |
| 3. Do. o/a Upkeep of Mission | 30 0 0 |
| 4. Do. o/a Mr. Paul Hlazo | 10 0 0 |
| 5. Do. o/a Miss M. Radasi | 10 0 0 |
| 6. Do. o/a Teachers Salaries | 60 0 0 |
| | £373 16 3 |
| 7. Rev. Dr. R. Macdonald, Salary to 31st March, 1932 | £300 0 0 |
| 8. Do. o/a Medicine and Hospital Expenses | 32 0 0 |
| | 332 0 0 |
| 9. Rev. D. J. Urquhart, Salary to 31st December, 1931 | £187 10 0 |
| 10. Do. Donation | 1 0 0 |
| 11. Do. Travelling Expenses | 40 0 0 |
| | 228 10 0 |
| 12. Mr. Isidore Reuter, Missionary to the Jews | 78 0 0 |
| 13. Postages, Printing, Cables, etc. | 2 7 0 |
| | £1014 13 3 |
| Balance on Hand at 31st March, 1932 | 2059 6 2 |
| | £3073 19 5 |
AGED AND INFIRM MINISTERS’ AND WIDOWS’ AND ORPHANS’ FUND. INCOME. EXPENDITURE.
| Balance on Hand at 31st March, 1931 | £2057 17 9 |
|————————————-|————|
| 1. Congregational Contributions | £169 12 3 |
| 2. Donations | 11 15 3 |
| 3. Interest | 59 8 7 |
| 4. Income Tax Refunded | 7 4 3 |
| 5. Discount on Foreign Drafts | 0 3 8 |
| | 248 4 0 |
| | £2306 1 9 |
| Paid Mrs. Graham, Glasgow | £45 0 0 |
|———————————————–|———–|
| Do. Mrs. Mackenzie, Kames | 45 0 0 |
| Do. Mrs. Sinclair, Glasgow | 45 0 0 |
| Do. Mrs. Radasi and Children,
South Africa | 58 0 0 |
| | £193 0 0 |
| Do. To Sustentation Fund | £350 0 0 |
| Do. Postages, Printing, etc. | 0 15 4 |
| | £543 15 4 |
| Balance on Hand at 31st March, 1932 | 1762 6 5 |
| | £2306 1 9 |
191
COLLEGE FUND.
INCOME.
| Balance on Hand at 31st March, 1931 | £203 9 8 |
|————————————————-|———–|
| 1. Congregational Contributions | £176 19 8 |
| 2. Donations | 10 10 0 |
| 3. Refunded by Mr. John Murray,
Philadelphia | 60 0 0 |
| 4. Interest | 6 9 4 |
| | 253 19 0 |
| | £457 8 8 |
EXPENDITURE.
| 1. Paid Rev. D. Beaton, Theological
Tutor, Salary to 31st March
1932 | £30 0 0 |
|—————————————————————————-|———–|
| 2. Do. do. Grant for Books | 5 0 0 |
| | £35 0 0 |
| 3. Do. Grant in aid of Students | 240 0 0 |
| 4. Postages, etc. | 0 9 10 |
| | £275 9 10 |
| Balance on Hand at 31st March, 1932 | 181 18 10 |
| | £457 8 8 |
ORGANISATION FUND.
INCOME.
| Balance on Hand at 31st March, 1931 | £25 2 9 |
|——————————————————|————|
| 1. Congregational Contributions | £193 12 10 |
| 2. Donations | 21 5 0 |
| 3. Rev. E. Macqueen’s Expenses to Vancouver refunded | 91 4 8 |
| 4. From Sale of Church Documents | 0 1 4 |
| | 306 3 10 |
| | £331 6 7 |
EXPENDITURE.
| 1. Paid Rev. D. Beaton, Salary as Clerk of Synod | £15 0 0 |
|————————————————————|———-|
| 2. Do. do. Printing and Synod Expenses | 3 5 0 |
| 3. Synod Expenses at Inverness | 7 0 0 |
| 4. Travelling Expenses at Inverness | 19 17 0 |
| 5. Insurance of Missionaries | 123 3 3 |
| 6. Printing Financial Statement | 5 0 0 |
| 7. Travelling Expenses to Glasgow re Nat. Health Insurance | 7 11 0 |
| 8. Rev. M. Gillies, Assistant Synod Clerk | 10 0 0 |
| 9. N. Adshead & Son, Printing, Circulars, etc. | 2 16 0 |
| 10. General Treasurer’s Salary | 86 0 0 |
| 11. Wick Gaelic Mission Expenses | 1 10 0 |
| 12. Stationery, Printing, Postages, etc. | 8 12 1 |
| | 289 14 4 |
| Balance on Hand at 31st March, 1932 | 41 12 3 |
| | £331 6 7 |
192
INVERNESS, 30th April, 1932.—Examined Vouchers of foregoing Accounts for year ending 31st March, 1932, and found same correct.
JOHN FRASER, Auditor.
GENERAL BUILDING FUND.
INCOME.
| Balance on Hand at 31st March, 1931 | £63 10 0 |
|————————————-|———-|
| 1. Congregational Contributions | £123 3 5 |
| 2. Donations | 15 2 1 |
| 3. Interest | 1 1 11 |
| | 139 7 5 |
£202 17 5
EXPENDITURE.
| Paid in reduction of Debt on | |
|————————————-|———-|
| Churches and Manses | £162 3 9 |
| Do. Postages, Printing, etc. | 0 13 8 |
| | 162 17 5 |
| Balance on Hand at 31st March, 1932 | 40 0 0 |
£202 17 5
LEGACY FUND.
LEGACIES RECEIVED.
| From the Executors of the late | |
|—————————————|———-|
| Miss I. Morrison, Barvas | £18 0 0 |
| Do. Mr. Angus Fraser, Missionary | 700 0 0 |
| Do. Mrs. M. W. Sangster,
Kingussie | 100 0 0 |
| Do. Miss Mary Campbell, Aberlour | 11 12 0 |
| Do. Mr. John MacPhail, Glasgow | 7 10 0 |
| | £837 2 0 |
£837 2 0
HOW DISPOSED OF.
| Legacy from Executors of late | |
|—————————————————–|———-|
| Miss I. Morrison to Sustentation Fund | £9 0 0 |
| Do. do. Jewish and Foreign Missions | 9 0 0 |
| Do. Mr. Angus Fraser to Jewish and Foreign Missions | 100 0 0 |
| Do. do. Home Missions Fund | 100 0 0 |
| Do. do. Sustentation Fund | 500 0 0 |
| Do. Mrs. M. W. Sangster to Sustentation Fund | 100 0 0 |
| Do. Miss M. Campbell to Sustentation Fund | 11 12 0 |
| Do. Mr. John MacPhail to Sustentation | 3 15 0 |
| Do. do. Home Mission Fund | 1 17 6 |
| Do. do. Jewish and Foreign Missions | 1 17 6 |
| | £837 2 0 |
£837 2 0