The Church of Scotland
Culloden and Ardersier Church of Scotland
CONGREGATIONAL ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Congregation No. 372166
Scottish Charity No. SC000662
Receipts & Paymen¢s Accounts

Trustees, Annual Report- year ended 31 December 2025
Reference & Administrative Information
The Trustees present the annual report and accounts for Culloden and Ardersier Church of Scotland,
for the year ended 31 December 2025.
Reference and Adminlstratlve Information
Charity Name
Culloden alld Ardersier Church of Scotland
Charity Registration No.
SCCKK1662
Congregation Reference No.
372166
Contact Address
The Church Office
The Barn, Church of Scotland,
Culloden House Avenue
Culloden
Inverness
IV2 7AB
Trustees
Minister
Rev Pamela Kennedy
Church IKSrkl Session Members
Session Clerk
Mrs Lorna Ma50n
Session Members:
Mr David Babb
Mrs Laura Clark
Mrs Mary Davis
Mr William Davi5
Mrs Valerie Edwards
Mrslsobel Freudenihal
Mrs Martina Gow
Mr lan Henry
Mr Peter Logie
Mr Richard Mansfield
Mr Andrew Ramsay
Mrs Alison Ramsav
Mr David Reid
Mrs Lynda Thomson
MY Douglas Wilby
Property Conveners
Mr Rrchard Mansfield, Mr Andrew Ramsay & Mr William Davis
Church Treasurer
Mr David W Scott.
Note..
'The freusurer 15 not o Session Member but considered os ts Trustee due to octive involvement in the
dt7y to doy business operution.

Reference and Administrative Information (cont.)
Principal Office Bearers at year end:.
Minister
Rev Pamela Kennedy
Session Clerk
Mis Lorna Mason
Mission Dev Assisiant
.. Vacdnt
Property Conveners
Mr Richard Mansfield, Mr Andrew Rarnsay & Mr Wi11Sam Davis
Safe Guarding Officers
Mr Richard Mansfield / Mrs Marion Mansfield
TTeasurer
.. Mr David W Scott
Church Manager 18aTnl
Mrs Isobel Freudenthal
Local Mission Church stewardship team
Mr David Babb
Mrs Lynda Thomson
Mrs Laura Clark
Ms Carol Dilling
Independent Examiner:.
Mr Derek Steel
22 Oakdene Court
Culloden
Inverness
IV27XL
Bankers:.
The Royal Bank of Scotland pl
Webslte:_
www.cJllodenandarder5ieichurch.or
Site Locations:
The Bain, Church of Scotland, Culloden House Avenue, Culloden, Inverness, Highland, IV27AB.
Ardersier local Mis51on Church, 50 High Street, Ardersier, Inverness, Highland, IV2 7QE

Trustees, Annual Report
Year ended 31 December 2025
Structure, Governance and Management
Governing Document
The Church 15 adrninistered in accordance with the term5 of the Deed of Constitution (Unitary Forml.
Recruitment and Appointment of Trustees
Members of the Unitary Board are the Charity Trustees. The Unitary Board is made up of The Minister
and Kirk Session members (who are the Elders of the Churth and are chosen from those members of
the Church who are considered to have the appropriate gifts and skills) and in addition the Kirk
Session have invited individuals who are believed to have the skills and commitment to contribute to
the management affairs of the Church, to work with them as members of the Uniiary Board.
Organisational Strurture
The Unitary Board is chaired by the Minister and meets a rninimum of stx times in a year. There are a
number of core Teams within thè Board. The Kirk Session members are Tespon5ible for spiritual affaifs
within the Church and Ihey also oversee & guide tearns established with special responsibility for
Worship,. Nurture,. Frontline,. Property and Finance & Administration as appropriate.
Objertives and Activltles
The Church of Scotland is Trinitarian in doctrine, reformed in tradStion and Presbyterian in polity. It
exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a
National Church, it acknowledges a distinrtive call and duty to brin8 the Ordinances of religion to the
people in every Parish of Scotland through a territorial ministry. It CQ-operates with other Churches in
various ecumenical bodies in Scotland and beyond.
The Barn Church, Culloden, provides Sunday worship service5 for member5 and the wider Parish
population of all ages and learfilng abilities. Ardersier Church is our Local Mission Church nuTturin8
the local Christian community in thai area. A5 a united Church we continue to foster caring
evangelism to meet the needs of our community, Wlth a special focus on the poorest and most
rnarginalised, Our Vision as a United Church is .' By worshiping God as Father, Son & Holy Spirit. we
want to know jesus so that we can make hirn known. Iln17.'3,. Ac20'.241.

Trustees, Annual Report Year ended 31 December 2025
Achievements, Performance and Financial Review
Membership ond Worshlp Attendonce
As of December 2025, the Church's mèmbership roll stood at 191 individuals. Of these, 160 are
registered as Mernber5, while a fijrther 31 are recognised as Friends of the congregation.
The Sunday morning worship service at the Barn Church, Culloden, continues to attract an average
attendance of approximately 70 people each week. Meanwhile, services held at our Local Mission
Church ILMCI in Ardersier are typically attended by around 15 individuals. To ensure broader
participation and accessibility, Sunday setvices at the Barn are a150 live streemed, allowing those
unable to attend in person to join in worship remotely.
So
hts
mm the 2025 Colendor...
Children ond Youth Artlyities
Throughout 2025, the Church provided a range of programmes to support and nurture ttte spiritual
growth of young people. The sunday Club catered for primary school-aged children, offering enga8ing
session5 desi8ned to introduce them to Christian teachings in a 5UPPOrtive environment. The Boys
Brigade met weekly at our church premises, fostering teamwork and leadership skills among boys of
various ages. For pre-school children, Kinderland offered age-appropriate activities, ensuring our
youngest member5 felt welcomed and included.
Our Vouth Group gathered on Sundays and took part in Pizza evenings, Scripture Union meetings,
Summer Holiday Club and Youth Alpha sessions. These opportunities enabled older children and
teenagers lo explore faith issues, enjoy fellowship, and deepen their undeistanding of Christianity.
Small Groups and Prayer Mlnlstries
The Church maintained a rich schedule of small group meetings, including Bible Study Grovp5 held at
both the Barn and the Local Mission Church IIMCI. Various Prayer and House Groups provided spaces
for people to Share, pray, and support one another. The Sunday Prayer Ministry continued to offer
spiritual support following worship services. In addition, Sozo Healing and Deliverance Mlnistry was
available for those seeklng deepef spiritual healing.
Community Engagement arsd Support
The Church Rerniniscence Groups organised outings and events tailored to our elderly members.
helping foster connertion and support. Community Lunches were held on the first Sunday of each
month. encouraging fellowship across all ages. The All Age Service, also on the first Sunday of the
month, brought together people of all generalions for worship.
The Exchange Hub convened on the first Wednesday evening of each month, providing a forum for
our Community to eatch up with friends, enjoy music and board games. The LMC have also h05ted
Godly Play 5ession5 for primary-aged Children, a Weekly Café Library, and a Monthly Café Church,
cultivating a welcoming environment for learning and worship. The LMC also worked to support the
Arder5ier Youth Forum by facilitating community-styled events.
Worship and Sacraments
Holy Communion wa5 celebnted at the designated place of worship of the charge (the Barn) on four
occasions throughout the yeari providing opportunities for spiritual reflertion and renewal.
Pra¢tlc81 Community Support
The Church supported the wider ctsmmunity through initiative5 such as the Cornmunrty Fridge,
helping tg reduce food waste and alleviate need. The weekly Gardening Group contributed to the
developrnent and management of our Comrnunity Garden, with produce grown in the garden

transferred to the Cornmunity Fridge. Outdoor events were held throughout the year for thildren,
youth, and adulls, making of the Community Garden as a space for fellowship, worship, learnlng
and activily.
Local Churche5 Christmas Hamper Appeal. Here the Church played the lead role in organising this and
Supporting around 170 families, demonstrating our ongoing commitment to serving the most
vulnerable in our comrnunitv.
Ongoing Commitment
In all Ihese activities, we seek to adapt our Church and Ministry to meet the evolving needs of God's
people and deliver on our vision .' By worshiping God as Father. Son & Holy Spirit, we want to know
Jesus so that we can rnake him known.Iln17..3,. Ac20.'241.
Flnanclal Review
The accounts represent twelve months of trading activity at Culloden and Ardersier Church of
Scotland.
At the year-end131 December 20251 the Church held 8 active funds:.
GenemlFund
Total General Fjjnd income umounted to c E127.3k. Within this we received £15.Sk from the
Consolidated Fabric Fund and £8k from our one off Givlng Day. Both of which were in line with our
Budget to cover operational costs.
Total General Fund ex
enditure was c£126.5k.
Following interfund transfers we achieved a srnall sur
c£460.
The Trustees acknowledge that, without access to the income generated by the Consolidated Fabrit
Fund and the ontroff Giving Day we would have faced a loss of approximately c£23k.
luso
income ove
ex
nditure
e¢7r o
Fubric Fund
The Fabric Fund remains to support internal ?nd external building fabric of our Churches and Manse.
Misslon Fund
This is a new designated fund established ITr 2025 and will be 14sed for our Missign / outreach projects.
Desi
noted other Funds
Kinderlond. Children & Youth Fund. Reminiscejryce Grou
. 5ozo Minist
' Garden Fund
All remain active areas of Church life for which we maintained individual designated Fund Accounts.
Reserves Poll
It is the Trustees, policy to hold General Fund and Fabric Fund reserves of approximately three months
General Fund Igenerall expendltUTe.
At the year end the Church held funds of £28,626 in the General FL*nd and £51,578 in the Fabric Fund
Total £80,204 In terrns of our financial covenant here we would look to hold min £31,655 Imin 3y
month$ 8eneral fund expenditure). In Summary our financial covenant has been met.
That said the Trvstees have noted the tradinE shortfall in 2025 (which has been funded from our
Giving Day and Consolidated Fabric Fund support totalling £23,500). The Trustees are actively lookin8
at way5 to address this.
The Church also held £12.472 in designated funds across six of the rernaining Church Fund Groups.
The Trustees coTrsideT the make-up of this sum as appropriate.

Trustees, Annual Report
Year ended 31 December 2025
Statement of Responsibilities
Ststement of Trustees, Re$ponsibilltles
Charity law requires the Trustees to prepare financial statements for each financial year which show
true and fair Vbew of the stste of affairs of the charity and its financial activities for that period. In
preparing those financial staternents, the Trustee5 are required to
selert suitable accounting policies and then apply them consistently
moke judgements and estimates that are reasonablè and prudent
state wheiher applicable accounting 5tandaTds and Statements of recommended
prartice have been followed, subject to any departures disclosed and explained
in the financlal statements: and
prepare the financial statements on a "going concern basi< unless it is Inappropriate to
presume that the charity will continue in operational existence.
The Truslees are responsible for keeplng proper accounting records which disdose wlth reasonable
accuracy at any time the financial positlon of the charity and to enable them to ensure that the
financial statements comply with the Charities and Trustee Investrnenl (Scotlandl Act 2005 and the
ChaTlties Accounts (Scotlandl Regulations 2006. They ale also responsible for safeguarding the assets
of the charity and hence for taking reasonable sieps for the prevention and detection of fraud and
other irregularities.
Approved by the Trustees and 5igDed on their behalf,
Mrs Lorno Mason
Session Clerk l TTllStee
Date: 20 January 2026

Culloden and Ardersier Church of Scotland. Charity No. SC000662
Report of the Independent Examiner on Accounts.
Report of the Independent Examiner
I report on the accounts of the charity for the year ended 31 Deternber 2025 which are set out on
pages 9 to 16.
Respective responsibilities of Trustees and Exarninef
The charity's Trustees are responsible for the preparation of the accounts in accordance with the
terms of the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Account5
(Scotlandl Regulations 2006.
The charity Trustees consider that the audit requiremént of Regulation 10111 lal to Icl of the Accounts
Regulations does not apply. It is my responsibility to examine the accounts as required under section
44111 Icl of the Act and to state whether particular matters have come to rny attention.
Basis of independent Examiner's statement
My ex3rnination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotlandl
Regulations 2006. An examination includes a review of the accounting records kept by the charity and
a comparison of the accounts presented with those records. 11 also includes Consideration of any
unusual items or disclosures in the account5 and seeks explanations from the Trustees concerning any
such rnatters. The procedures undertaken do not provide all the evidence ihat would be required in
an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner's statement
In the course of my examination, no matter has come to my attention.
which giyes me reasonable cause to believe that in any material respett the
requirernents.
to keep accounting records in accordance with Section 44 llllal of the 2005
Act and Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting record5 and complv
with Regulation 8 of 2006 Accounts Regulations have not been met. or
to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Mr Derek Steel
22 Oakdene Court
Culloden
Inverne5S
IV2 7XI
Signed
Mr Derek Steel
Date .' 2" March 2026

Culloden and Ardersier Church of Scotland
Statement of Financial Activity
For the period from 01 January 2025 to 31 December 2025
Tflal
Prfrrwar
IctslfrJr
o.(
8.￿3.58
1.468.84
3th4.00
96.034.72
&308426
19.387JO
17.7￿.13
17.031.01
3.141A7
4,179nO
12.1￿
1.158m
2￿1120
139,790,03 119?#7.Q6
97ffi64.72
12ft￿.T￿
15&2.17
lunèrylnLiW
￿b￿￿eS &x(*n8rAbw FLY
kbyynfy
1.158
t27W3ffj1
1145&42
16J67ll8
17,821
46,96829
.814.54
86.749.62
&325SB5
17.111.
42,61604
137.4￿84 16S2W6
2293.19 149312201
17021.33
3091518
65.497.54
12J8803
126￿22.08
711.53
4ffi9.36
1252.06
4,723.32
IQ8T4.78
Idiw
charila￿*paIi0frs
TLtsItXFerthLYe
Ilexwthrtl resf4Thx tefNÈtsarwfer
1,501.66
Trar*lers'.
okns tyan5fets bemeenfwth.ln
1,000.00
l T50.(K) I
1.750.00
7.48859
1179).w i (7.468591
750.1
11.orxi.Lh)I
er rwlwJolr61k*ses
r*in5Aogses￿ In￿$￿￿e￿i￿seL%
C*ins ￿ rtholual￿.ffi￿da$S8b,eh3Th
Uge
481.53
1.831.66
229119 1492122•1
28,164.35
62,J922
6ICfjO.95
90,J8J61 139￿9$￿7
92.67&86
gOP83ts7
28￿5.￿
T£lalfwthc8rrfedlrAward

Culloden and Ardersier Church of Scotland
statement of Balances
as at 31 December 2025
Unrestricted
Designated
Restricted
Endowment
Total
Total
This Year
Last Year
Bank & Deposit Balances
Opening Bank
Opening Investor Deposit
Total Bank & Deposlts
62,219.32
0.00
62,219.32
90,383.67
133,627.28
5968.59
139.595.87
28,164.35
o.oo
90,383.67
28,164.35
0.00
Movement in the Ye?r
Surplus IDeficitl Receipts over
Payments
Total Surplus IDefi¢rt l Receipts over
Payments
2,293.19
49.212.20
461.53
1,831.66
0.00
2,293.19
-49,212.20
461.53
1,831.66
0.00
0.00
92,676.86
90,383.67
0.00
90,383.67
Closing Bank Balance
Closing Investor Depgsit
Total Net available Balantes
28,625.88
64,050.98
0.00
92,676.86
28,625.88
64,050.98
The Accounts were approved bythe Trustees l Unitary Board on 20 January 2026
For and on behalf of the Trustees / Unitary Board.
Lorna Mason Sesslon Clerk l Trustee
Davld W Scott Treasurer / Trustee
io

Culloden and Ardersier Church of Scotland. Charity No: SC000662
Accounting Policies
The principal actountinB policies, which have been applied consistently in the current and preceding year in
dealing with items whlch are considered material to the accounls, are set out below.
Basis of preparatlon
The accounts have been prepared in accordance with applicablè actounting standards and under the historical
cost convention, modified, where appropriate, to reflecl the inclusion of investments at market value, and in
accordance with the Charities and Trustee Investmeni Iscotlandl Act 2005, The Charities Accounts (Scotlandl
Regulations 2006, the Regulation5 anent Congregational Finance approved by the General Assembly of the
Church of Scotland in 2007 arsd the Statement of Recommended practi￿.. Accounting and Reporting by CharitiÈs
120051.
Thè accounts have been prepared on a Receipts & Payments basis as the Charity's income is less than £250,000.
Funds
Funds are classified as either restrirted funds or vnrestricted fvnds, defined as follows,
Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor
or with their authority or created through legal processes, but still within the wider objects of the charity- no
Restricted Funds were held by the Charity during the year.
Unrestricted funds are expendable at the discretion of the trustees in fvrtherance of the objects of the chaiity.
If parts of the unrestricted funds are earmarked at the dIsCret￿On of the trustees for a particular purpose, they
re designated as a separate fund. This designation has an administrative purpose only and does not legally
Testritt the Trustees, discietion to apply the fund,
Endowment Fund5- no Endowment Funds were held by ihe ChaTity during the year.
Incomlng resources
All donations and gifts are intluded within incoming resources under either unfestrided or restricted funds
according to the term5 under which the donation is made and when the amount can be quantified with
reasonable certsinty. Donations and gifts in kiThd are brought into the accounts at their market value to the
charity.
Resources expended
Expenditure is recognised on an actual basi5 as the liability is incurred.
Normal repaiTS and maintenance are charged to the General Fund,, extraordinary Tepairs and trmprovements are
met from the Fabric Fund and l or by a special fund raising effort.
Tangible fixed assets
The charity ha5 the right to occupy and use for its charitable objects certain tangible fixed assets, including the
Church, hèlls and manse, vested in the Church of Scotland General Trustees. No consideration is payable for the
use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged a5 resources
expended in the statement of financial activities in the period in which the liability arises.
The charity ha5 no specific iangible fixed assets having a value to the charity greater than one year.
Investments
There were no investrnents held at the year.
Taxation
Culloden and ArdersieT, Church of Scotland is recggnised as a chority for the purposes of applicaL¥le taxation
legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for
VAT and resources expended therefore include iTrecovérable input VAT.
li

Culloden and Ardersier Church of Scotland
Analysis of income and expenditure
01 January 2025 to 31 December 2025
Total
Unrestricted Designated Re5trlcled Endowment Thls ye8r
L88t ￿ar
Income
Voluntary InGI)me
8.42555
6.42555
8.7T2J)7
63.102.00
1,070rxJ
63,102.Lh)
1A20
8.(W.O)
17.087.17
13.764.04
98,D34.72 83,884.26
$9,148.15
2.1￿.00
ftlid Ta¥R•xw
17.087.17
350.00
Voluntary Income Totals
97,684.7Z
vltles for Gènertttlng Funds
C￿rth fr￿11 IR(x)m Renk
ms￿l￿9r*￿5 Ir
L￿11 Fwdrdisi
n￿rtand Fe&5
10.724m
1234.60
10.T24.IY)
7.769.$5
3.W.32
4289.73
877h2
173S1
5.4go.oo
910£8
5559fj4
91058
19,387.30
17,700.13
Ivltlas for Gtrneratlng Fund5 Totals
12.633.72
6.753.58
Invèstmnt
C￿￿dvja￿ FabricFw
k&Cwll
CoEkn¥8Sty5 Tpjsi
15,S)D.00
62.17
1S,5CX).00
1,461n1
70(X)
2.694A11
447.
1.396￿4
70
17,031.01
3.f41.47
Inve$tm8nt IncornB Totsls
15.562.17
1.468.84
othgr
8?10.flJ
¢)arttsR8L4*d
295.00
295.00
3NA.(
4.179.00
3.384.th)
3.884.00
4,4YJ(X)
12,760.00
S8feolM)wb￿S
295.00
Othèr Totals
Incon% resource6 frgm Charttable Actlvltles
Localbents
diry &Fu
fe &Vth hKorna
1.98220
487
42.L
168.IKI
168.00
1,158.00
1.158.00
2.511.20
Incom• rgsour¢4s from CharStabl• Ptsivltles Totals
127 J33.61 12,456.42
139.790.03 119.997.06
Income Grand Total
12

Expenditure
UnrtAtrl¢ted Desl nated Rvgtrlcl8d E#dowmErt Th15
¢ar Last
eAr
Lo¢•1 stsmng Costs
pulp￿ Swpty
I￿reh N￿ager
Taxl M on Loc¥ $8lwb$
700
5219 28
7,BS7.72
0249 28
7,104 5S
2,080.38
2.104 55
7,487 50
17,821.33 16,307.08
5,7290D
Uefinor WBg8g
7,467.50
Local Stsffing Costs Tt)tsls
BullLSng Costs
17,B21.33
499.35
586.15
499 35
26189
ID648
25e 89
P*fvsE Coll¢¢tsDn
3&60 $0
klDint l Repbirg Clurth
5279.54
4,492 05
.192 05
J17 84
7.045.24
921764
2241.19
82B 2?
HDDfjnp (h1 IArd•iw¢il
3,729 31
A.031 73
4P3173
505 ?3
891 43
O••ning & &h¢iy P4•*rwJ
p ot
50$ 73
991 94
4J)05 7$
4KM)5.75
9.71904
6400
lint pèp11￿
11.923.18
78000
780.00
14de(¥￿¥ Chvi¢h Roor
35.814.54 46,968.29
Bulldlng CLK8ts Totsls
30,915.16
4.899.36
ChBrltablq Acfjvl￿e
6S.1C¢nO
65,$650D
65 10900
(2.320.001
peno En6owin•fflt Incom¢
12257.001
12287 DOI
15.065.001
229003
7S4 51
120451
Ev•ntr Ent•tkinm•ni Food
l*naS l Evarèr FxpoDS•S
150.00
44757
3765Z
10000
347.57
440.00
771.85
440.00
Hub
2$00D
Food hr &od &pplk¥
Kl*cel*NéDUY Iinc Coffè• 7ypp110¥)
1.6È5.$1
150.00
IM3554
2000D
C*DTrt¥bl• Don•￿￿￿1
66.749.62 63,255.8S
Charitsblo ActtvlW•g Tvtslj
65.497.S4
1.252.08
Ot￿r
1?11.00
eswery Du•5
1993.uo
1.9&00
996fj0
120766
99$ 00
31.04
1$00
Mini*l gJ¥ifftèSS TeiephoD•
47110
964 37
471 ?0
3.128 80
DIL￿p￿n9 l Equip Re￿￿13
3.018.16
135512
125812
1ty)OQ
100 00
Fb*•g
3.978.42
S?30.25
F4uipm•nl, SJtrw¥tè 8 '(kn•r"
LifE & Work
397812
168 00
1$800
N4Émb¢iahip l TraWI
414.Q9
2311.00
252509
154094
J,106 58
ini*ei P•ptsinkneftl •X
Gwr4•n PrtsJ•￿ Expeffldiwie
2211J2
17,111.35 42,618.04
137,496.84 169,209.26
19.633.$3
231232
Otlwr Toi*ls
12,38B.03
126,622.08 10.874.76
4,723.32
Expenditwe Grand Total
13

Culloden and Ardersler, Church of Scotland.- SC000662
Fund movement summary
Selected period: 01 January 2025 to 31 December 2025
Paymènts
Not Tran$fers
Fund Balan￿$
Fund
Fund Balances
RBeelpts
Carded fO￿ard
Bfo
h* Forward
28,625.88
51,578.19
General FunEJ
28,164.35
127,333.61
3,893.84
4,152.00
3,200.00
o.oo
126,622.08
-250.00
Fabrfc Fund
S2,583.71
0.00
4,899.36
2.511.00
2.362.32
1,641.
0.00
Mk8sion Fund
Garden Prded Fund
Children & Youth Fund
Klndertand Pre Sd)col Fund
Remintscence Group Fund
Fund
-150.00
7,444.46
835.47
6,756.80
444.97
609.
1,ODD.00
00.00
1,138.46
624.13
910.58
36.0
863.9Q
458.58
780.71
300.00
0.00
789.23
Sole Minis
789.23
0.00
90 3B3.67
139 79D.03
137 496.84
92 676.86
Tots15
General Fund used to house the generdl day to day business opeollons of Ihe Church.
Fabric Fund- for rep81rs I mainlenance to Church and Manse.
MIs5ion Fund- for GhurGh Reach out l Mis51on
Garde￿ Project- for Church Ccrnmunlly Garden
Children & Yculh Fund- lor PrlmBry School and SecondHry Sd)0018ge Groups.
nderfand Fund- for Pre Sthool age (>oup.
Reminiscence Group- Church Gr¢xJp fly &￿edY in Ihe wmrmnity
Solo Minlsty Fund- Church healing & delivergnce Ministry in the HighL8nds & Islands
14

Culloden and Ardersier Church of Scotland. Charity No: SC000662
Notes forming part of the flnartcial stotements
for the year ended 31 December 2025
2025
2024
Local Staff costs and rtumbe
Salaries & Wage Costs
Social Security Costs
Total
The average number of local employèes dvring the year, calculated on the basis of a ￿ E head count, was as
follows..
2025
2024
Number
Number
15,717
13,586
Piernises Management
Church Manager
Total
21
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of
all ministers, stipends and employer's contributions for national insurance, perhsion and housing and
loan fund. MinisteT5' Stipends are paid in accordarbce with the national stipend scale, which is related
to year5 of service. For the year under review the minimum stipend was £32,433 and the maximum
stipend in 5, and Subsequent years of service £39,856.
No employee was paid more than £60,0
31
TTUStee Remunet7tion and Related PartyTYansartlons
No Trustee, nor any person related to a Trustee, had any personal interest in any contTaCt or transartion
entered into by the charity during the year.
During the year the Church paid on behalf of the Rev Pamela Kennedy Business Telephone costs £31
and Manse Council Tax £4CKI5
41
Investments
There were no investments held at the year end.
51
Sale of Movable Assets
In October 2025, we sold unused silverware at auction for £3,384. As agfèed, with Church HO General
Trustee5, these funds will support mission work across the Parlsh and have been deposiled into our
Mission Fynd.
61
Third Party collections- Not Part of our Accounts
Donatitsns during the year were invited to be made dired to our elecled Charities and as such we have
limited visibility on the level of funds raised. However, during the year we passed over '. £169 to Adopt
A Child, £120 to Highland Foodbank £101 to Blythswood Care. Christian Aid £1337, Macmillan Can￿r
Support (Coffee Morning) £840. Moreover, between 3 local Churches we raised Food for Good
Christmas Hamper Appeal Funds totslling £3,900
All these funds do not form part of our trading activities and have been collected and distributed for
the benefit of third parties. All funds were fully disbursed at the year end.
15

Culloden and Ardersier Church of Scotland. Charity No: SC000662
Notes formlng part of the financial 5tatemènt$
for the year ended 31 December 2025lcont.I
71
Analysis of Net Assets btheen Funds
Unrertrlcted
Total
Designated
Restrlrted
Endowment
Fixed Assets
Investments
Current Assets
Current knabilities
Net Assets at
31 December 2025
92,677
28,626
64,051
81
Charitable Donatlons
There were no Charitable donalion5 during the year.
91
Le￿¢￿e$
We recelved an unrestricted legacy of £295 during the year.
io}
Grdnts
An unrestricted Church of Scotland Invèrness Presbytery Mission Grant of £51XI was received in
December 2025. This was lodged to our Mission Fund.
iii
Consolldated Fabric Fund
In accordance with our 2025 budget plan, we have utili5ed revenue income of £15,500 from the
Church of Scotland Consolidated Fabric Fund Revenue Account to 5￿pport our operational expenses.
An updated Consolidated Fabric Fund staternent showing Funds held by the Church of Scotland
General Trustees for the benefit of the Congregation is attached IAppendixll.
16

Appendix
Funds held by The Church of Scotland General Trustees
for the Benefit of the Congregation
372166 Culloden & Ardersier
Consolido
d Fobric Fund
25
2024
Capital Account
c￿di1 balances held al 31 December at Cost
Market value of balances at 31 December
Revenue Account
Credit balance at 31 December
5,169.33
5,211.08
Temporary Account
Credit balance at 31 December
470,954.82
126,203.58
Individual Fund
Purpose
Expendable
Credit balances held at 31 December at cost
Market value of balance5 at 31 December
Permanent Endowment
Credit balances held at 3 1 December at cost
Market value Df balances at 31 Decernber
End