KNOX'S UNITED FREE CHURCH OF SCOTLAND MONTROSE Scottish Charity No.SC000674 A Congregation of the United Free Church of Scotland. Charity No.SC008167. Congregation Report and Accounts Year to 31 December 2025 Principal place of worship and of Congregation actlvltles: 62 Mill Street Montroso DD10 8RG
Page 2 Office Bearers, Trustees, and Members of the Courts of the Congregation during year to 31 December 2025 Ch ri Trustèe Interim Moderator Rev Dr Janè McArthur Offic8 Bearers Session Clerk (pro t8m) Rev Gra8me B. BnJc8 (Rallred at AGM 181 April 20251 Clerk to Board Mrs Ann8 Wo¢)d Treasurer Mrs Jacqueline Allan Kirk Session Elders'.- Mr George Brown Mrs Hèlèn Watt Mr L8sllé Wood Congregational Board Elect8d Memb8rs'.- Mr8 Anne Wood Mrs Margaret Hagu8 (Retired at AGM 1 st April 2025) Mrs Joan Christl8 Mrs Moira Pollo¢k Bankers Bank of Scotland 31 High Straet Montros8 DDI0 8LT Independènt Examiner Mr Mike Wood
Page 3 Congregation Report year to 31 December 2025 1. Constttutlon and Prlnclpal Actlvltles of the United Free Church of Scotland The United Free Church of Scotland. with all the Churches of the Reformation, acknowlédges as its Supr8mè Standard, thè Word of God containéd in the Scriptures ofth8 Old and New Testaments. The Church holds as its Subordinat8 Standard the Westminster Confession of Faith; by its Declaratory Acts it recognises libety of judgm8nt on points of doctrin8 which do not enter into the substance of the faith,. and it claims th8 right, as duty rnay rgquire, to inlerprgl, add to, m¢)dify, or ¢hange her subordinale standards, under the promised guidance of the Holy Spirit, and with a direct responsibility to her Lord. The Churth approves the emphasis of the Declaratory Acts on the love of God for all mankind, the free off8r of salvation to all, the obligation of the Universal Church to make known the Gospel throughout the worfd, and the renuncialion of coercion, persecution and intolerance in matters of religion. Accordlngly, thls Church accepts the obligation to wltness to Ihe ITUth of the Gospel and to serve people in the name of Christ with r8gard alike to their splritual and material welfare, both at home and OV8rs8as. 2. Responslbllltles of the Congregation As a Congregation of the Unlted Fr8e Church of Scotland Ihls Congregatlon 1$ under the lurisdictlon and oversight of th8 supèrior courts of the Denomination i,e. the Presbytery of the North {in which this Congregation resides} and the G6n8ral Assembly of Ihè United Free Church in all matters pertaining to its spiritual and temporal {in¢luding financiall affairs. It seeks to exercise thes8 obligations within its fellowship and to th8 people in thè community of whlch it is part. 3. Rosponslbllltles and Appolntmont of Office Boarers All matter8 affecting the spirltual well belng and order of the Congregation18 exercised by the Kirk Session of this Congregation. The Kirk Session consists of its Minister and ruling elders. All temporal affairs (including financial) of the Congregation are administered by the Congrègatlonal Board of this Congregation. Th8 Property Trustees of the Congregation are th8 Kirk S8ssion nam8d on paga 2 of this Report. The Minist8r of this Congregation is inducted by the Presbytery of the North. Elders, e18Cted in accordance with the Practice and Procedure of the United Free Church of Scotland, along with mèmbers, elected by the Congregation at th6 Annual General Meeting or at a meeting of the Congregation spècifically called for that purpose, form the Congregational Board. Office Bgarers are appointed by the Courts which they Se8. All offic8s of the Church are open to any member in fijll communion. Each Congregation appoints elders to the Pr8sbyt8ry and to be Commissioner8 to the General Assembly. Presbyterianism m88ns the govemmenl ofthe Church by elders. Actlvlties and Achlevements The Congregation a8 a worshipping community always sèeks to serve the town in which it is placed offering a me6ling place and open space for worship and fellowship. During th6 year 2022 this ambilion was achi8v8d by offering a shared place of worship to m8mbers of the local Methodist congregation. The Congregation also continues its engagement with other Christian Churches within the community through its membership of Montrose Churches Togeth8r. Tha Congregation works to fvlfil its commission to proclaim the Gospel of the Lord Jesus Christ seeking to promote a spirit of unity among all God's people. The congregation maintains its interest in, and offers practical assistance to the work of the wider Church al home and overseas, it contributes financially, when possible, to various appeals from a variety ofaid agencies.
Page 4 4. Accounts and Funds In accL)rdance with the Charities and Trustee investment {Scotlandl Act 20051.the 2005 Act'l and the Charities Accounts (Scotlandl Regulations 2006 {'the Regulations.) and being a charily with an annual gross income less than £100,000, the Accounts of this Congregation set out on pages 7-8 consist ofa Receipts and Paymènts Account for each Congregation Fund, a Statem8nt of the Balance on each Fund held at 31 December 2023, and Notes ther80n. The Receipts and Payments and Statemenl of Balances on Congregational Funds are set out on pages 7-8. The ordinary Receipts and Payments for the regular Congregation activities are shown in the G8n8ral Fund and in the year amounted to £.16546 58 and respectively £.36816 43 and give a d8ficii of £.20269 85. The total amount of all Congregational Funds at 3181 D8C8mb8r 2023 £.13630 78. Portfolio Investment value at 3161 December 2025 £,250265 5. Accounting Polici8S The main sources of income ar8 th8 voluntary offerlngs, donalions and other giving of m8mb8rs, adherents, and related organisations, and inlerest or dividends on Congregation Funds. The Receipts and Paym8nts of Congregation Funds are record8d and rèported on a cash received and cash paid (as invoiceslaccounts are rec8iv8d) basis respectively. In the event that a commitment is made after th6 date of thg Stslement of Balanc8s which will materially reflect on the amount of any Fund{s) this will b8 r8POrt8d in the accompanying Not88 to the Accounts. The Balances of Congregation Funds repr8sents sums available for th8 ongoing work and a¢tSvlties of thè Congregation, stating wh8lher each Fund is Unrestricted, Designated, Réstricted or Endowment and, wher8 approprSate, for what purpose and how th8S8 Funds ar8 hald or invested. 6. Land and Property Land and Prop8rty conslst of the Church, Church Halls together with fittings and furnishSngs thereln (including communion and other 8ccl85iastlcal artlcles). These are held as functional propety for th8 US8 of thè Congregation in fulfilling Ils aims and mission and in which ils activitiès are carried out and not for inveslm&nl or for resale. No market value has been placed on these Assets. 7. Indapandent Examlner In accordance with the tems of Ihe 2005 Act,, Section 4411 } (cl, and as a Charity falling under regulation 9 of 'The Regulations,, and not required to carry out an audit under paragraph 914), an Independenl Examinér has been appointed in accordance with regulation 11 of 'The R6gulations' to carry out a competent examination of the Report and Accounts of the Congregation. The Indep8nd8nt Examiner's Report for thè year lo 3151 December 2023 is on page 6.
Page S Approval of Congrogatlon Report and Flnanclal Statomonts The Annual Report and Accounts were approved by the Congregational Board at a meetlng held on Tuesday 17th February 2026 and w8r8 available at the Annual Congregalional Meeting h8ld on Sunday 29th March 2026.The Office 88arers authorised to sign the Report and Accounts on behalf of the Congregation are:. n8d Ann• W Jac 2¢ 2026 Dat8
Independent Examiner's Report to the Trustees and Office Bearers Of Knox United Free Church of Scotland I report on the Report and Financial Statements of the Congregation for the year ending 31 December 2025 which are set on pages 3 to 5 and 7 to 10 Respectlve Responsibilitles of Office Bearers and Trustees and Examiner The Congregation's offi Bearers and Trustees are responsible for the preparalion of the Report and Accounts in accordance with the lemis of the Charities and Tnjslee Investment {Scolland) AGI 20051.the 2005 Act"} and the Charities Accounts (Scotlandl Regulations 2006 Las amended) I'the 2006 regulations.). The Congregation's Office Bearers and Trustees consider that the requirements of Regulation 9 apply but not those of paragraph 9{41 of the Accounts Regulations. It is my responsibility lo examine th& Report and Finan Stalements as required under seclion 44{1 } (c) of the 2005 Act and lo state whether particular matters have come to my attention. Basls of Independent examiner's statement My examination is carried oul in 8ccx)rddn with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the Congregation and a comparison of the report and accounts presented with those records. 11 also includes consideration of any unusual items or disclosures In the report and accounts, and seeks explanations from the office bearers and tTUStees conceming such matters. The procedures undertaken do not provide all the eviden that would be requirgd in an audil. and consequently I do not @xpress an audit opinion on the view given by the report and accounts. Independent Examlners Statement In the course of my examination, no matter h85 u)me to my attention 1. whlch gives me reasonable caus8 to believe that in any malerial respect the requirements: to keep accounting records in accordan wllh Section 44(1) (a) of the 2005 Act and Regulatlon 4 of the 2006 Accounts Regulations and to prepare report and accounts which aco)rd with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the Report and Financial Statements lo be reached. Slgned: J/ii• Name.. Address 3k* Soo li Cflk%LtTh) r Date: I)10
Pro$bylery ofthD No Sectton 1 Flnancial Schedule tor 2025 REIPTS. Olferings.. Open Fe IMI EnvÈbpe8 Ftee Envekjpts l(7fft Akll Gfft AKI Tax RecoverBd Other Offerin 5.170.23 1,7J5.00 1.253 a6 8,158.29 )nalDn8 chu OYg8nisa1fis Oihtrr 500.00 Other Receyls Inierest RentlLel pfftrrlye$ Siedfèsi misceLne0u9 7.888.29 7.888.29 Évents Fundraiskn Tatsl 0nary R•e•lpl• 18.$46.58 Enordkn8ry Recet8 tknialk l Bwe•l C#hDr Totsl Extraorthn•ry R•c•lpts Othèr chartt8 TOTAL RECEIPTS c4nlBd don to BunYNry 16 546.58 PAYMENTS.. Mnlsi MnLs1orSI •ndlNII&x nse etc 12.285.25 12,285.25 Oth•r S8L8I¥ Chural Offterl caner 1,040.00 1.040.00 Propert Olhor Con Tax. M8at&L Toial hl.Re tr8e 15.174.04 15,174.04 r.P8 ni8 1 979.?4 FundBiy en8e8 nlthuiion8 10 rxnorrtnalbn Pre$bery Dènonlnaiknnal M8h)ni 60.00 5.638.00 5,898.00 Toil Ordmry Paym•nts 36 176.43 Exirnordkna Pa nnl$ R8furbishrrnl ei¢ nih#r C.hAthrI e40.00 e40.00 Total Extraory P•ym•nls 640.00 TOTAL PAYMENTS ¢J 10 8unThry 36,816.43 TOTAL RECEIPTS $$1 TOTAL PAYMEpirs SURPLUS IDEFIUT> Tran$foM bmughl do%vn btDughl (Io%TJ A £ 1654658 36816.43 20 269.85 20.000.00 From Other Fund5 5hawa5 To Other FuTr4s show as ne Oslllvtr number ative number BALANce at 31.12.2024 *t31.12.2025 13,900.63 13 630.78
Ananclal Sch•thlo 202$ Statomont of All Cow4gall(m Bglancos lexduding funds bek)nglng to organisationsl Seetlon 2 Name. g Gener41 et¢ 88lanco ot Bèg. Yr. R8c•lO• P•yrn•n15 TTansfors- fram FWKI Balwnc• at End Yr. oIFuThl ** GeneThl R 13.900.63 E 16,546.58 E 36,816.43 £ 20.000.00 E 13.630.78 Investmnl T¢1 at year •nd Fund Narrt- arnd as apprt)pdBte ' NalU ol Fund- gpedly thelher ihrBstthd. OeskJn8led or Re81rk tsign8led £ 258.638.98 12 20.000.00 E 238.638.98 ' Net trdll5f£rs paynrrt5 to Ml8•lon•, A•s•mbly Sch•m•• Chrfll•• Nam ol M&sk)n, FuTrd,Ch81ity 8•ellan 3 T¢tal P•yThrrt• Th1• D•ods h•ld ty.. Church Tru818e8 of Unlled Free Churc S•cdon 4 Sch•thJh #lgmd: Al•1111torfm MDd•rator Graeme Bruce t[•9110•1 Tr•8¥w•r Jacqueline Allan Pl•as• r•knn S¢hB11•, Ido•lly a ¥Ityd audlt•d ofth• Cregallnn1 R•pwt Accounts, by Frltlay 27th F•bn•ry 2028. On• ctyy to CIKr¢h Offlco, OMI copy to Pr•ibytsry Clerk and (Th copy to b• rt4lnod for your recarth. If • slgn•d audbtod c¢4ry ofth• Cw•gDllonal R•ptyt and Accwnts l• not *vall•l• b•frMo 27th Febywry 2028. s•nd 48 •oon a6 p)$IINe th8reaftor.
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