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 Se￿8.
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$bylery ofthD No
Sectton 1
Flnancial Schedule tor 2025
RE￿IPTS.
Olferings..
Open
F￿e IMI EnvÈbpe8
Ftee Envekjpts l(7fft Akll
Gfft AKI Tax RecoverBd
Other Offerin
5.170.23
1,7J5.00
1.253 a6
8,158.29
)nalDn8
chu￿ OYg8nisa1￿fis
Oihtrr
500.00
Other Receyls
Inierest
RentlLel pfftrrlye$
Siedfèsi
misceL￿ne0u9
7.888.29
7.888.29
Évents
Fundraiskn
Tatsl 0￿￿nary R•e•lpl•
18.$46.58
E*nordkn8ry Rece*t8
tknialk￿ l Bwe•l
C#hDr
Totsl Extraorthn•ry R•c•lpts
Othèr chartt￿8
TOTAL RECEIPTS
c4nlBd do*n to BunYNry
16 546.58
PAYMENTS..
Mnlsi
MnLs1orSI
•ndlNII&x
nse etc
12.285.25
12,285.25
Oth•r S8L8I*¥
Chural Offterl c￿aner
1,040.00
1.040.00
Propert
Olhor Con
Tax. M8at&L
Toial
hl.Re tr8e
15.174.04
15,174.04
r.P8
ni8
1 979.?4
FundBiy
en8e8
nlthuiion8 10
rx*norrtnalbn
Pre$b￿ery
Dènonlnaiknnal M*8h)ni
60.00
5.638.00
5,898.00
Toi*l Ordmry Paym•nts
36 176.43
Exirnordkna
Pa
n*nl$
R8furbishrr*nl ei¢
nih#r C.hAth￿rI
e40.00
e40.00
Total Extrao￿￿￿ry 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- ar￿nd as apprt)pdBte
' NalU￿ ol Fund- gpedly *thelher ihrBstthd. OeskJn8led or Re81rk￿￿
t*sign8led
£ 258.638.98
12
20.000.00 E 238.638.98
' Net trdll5f£rs
payn￿rrt5 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￿•11￿11￿torfm MDd•rator
Graeme Bruce
t￿[•911￿0￿•1 Tr•8¥w•r
Jacqueline Allan
Pl•as• r•knn S¢hB1￿1•, Ido•lly a ¥Ity￿d audlt•d ofth• C￿regall￿nn1 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• r*t4lnod 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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5.IYO23
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