REGISTERED CHARITY NUMBEIL. SC000753 Repjrt of the Trurtees and fiDaAci81 Ststements for tke Year EDded 31 Deeember 21125 MARTIN'S MEMORIAL CHURCH OF SCOTLAND Mann Judd Gordon Lxd Charter￿1 Accountants & Statuthry Audi¢ors 26 Lthvis gre StornowAy Isk ofL¢wis HSI 21F MARTIN'S MEMORIAL CHURCH OF SCOTIAND Cont¢Dt5 Of the Fin*nelAI S¢8ttmtnts for th¢ Year Eodtd 31 DeceThber 2029 Pw Report of the Trysttts Rtport of the Indtptad4*¢ Audltort 9 to 12 Stattm*tti of FinAAti•l Ar￿¥1* 13 BgJAnce She•t 14 Cash Flow StstEment Notes to the C•th Flow Ststemepl 16 N•iN to thp Fln%otl*l Se*t•me•ts 17 w 28 Detilled St*t•ment ofFIDaJLtl•l A¢tl¥lll 29 ￿ 30 MARTIN'S MEMORIAL CHURCH OF SCOTLAND Rt￿>rt of th¢ Tru$t for the YeAr Ended 31 De¢ember 2025 The Iru5tees pre￿nI Ihcir repwi %viih Ihe finoncial %iaiements ofih¢ Lliarily for Illi yLar ¢nded 31 De¢ember 2025. Th¥ trusice5 ha￿ adopted lh¢ provision% of Awouniing and Reporting by Chariiies.. SiaiLrncnÉ of ReLominended PracliL¢ appliellble to charilies preparing ililir accoui)ts in aCLordarti¢ %viih Ihe Financiol IiL'POrtli￿ S(8ndurd applicable in Ihc UK and Republic ofirelarkl IFRS 1021 i¢ffe¢iive l Jonuary 20191. OWECTIVES AND ACTIVITIES Objective5 and attivitiES The Cliurch ol. Scoiiand is TTiniiari&n in do¢tTine. R¢fomi¢d in Iradilton and Pre$b>P￿ri￿n in policy. 11 exists to 8lorrfy God ond to work for the advurtcemertt of Chi'ia's KinBdoni throughout the world. As o national Church. it 8¢knowled8es 8 distitJ¢tiv¢ eall and dLlly 10 bring Il)¢ ordinantL¥ of religion io Il*L pLopk in every parish of SLoiland Ihrough & ierriiorial minI￿rV. li c￿0p￿￿te5 ivith ￿her CtLurche5 in varLOU5 eCLirneni¢ul kndies in SC￿l￿nd vjjd beyond. Page I hlARTif4'S MEMORIALCHURCH OFSCOTLA*I D Report of tht Trtssto¢s for lh¢ Ytar Ended 31 Dttembèr 2025 0￿£crIvEs AND ACTIVITIES List of Strvl¢ts Synday @ I l* Family M'orship M'iih Kingdom Icrèchc 1-2 yLaTsI. KingdtyD Tots134 Y￿15) & Shoo¢s (Primary school) and Ampl4r￿ Youth Gmup. This sm'ic¢ is live-AfLYmed. 1-1 ¢0 and coffce are scrvcd after Lhi morning wic¢.) Sunday @ s.4￿13pM Pr¢4¢rvice pra)er Me￿ing open io oll. Sundhy @ 6.JOpm Ev¢iiinB service. A morL' infornial KYi'i¢¢ M'ith Luniernporary. ￿15¢ and wornhip. I.1￿ strc4med Ihe ￿ SuNJay of ¥acli moi)Ih. Ildw¢tk Mtetin8s: Monda). 7.3￿9.30pM Imvthihlvl Worghip Team praciiLi. Tuigdthv MomlnB 10.OOwrn-12noon. Infomill Ladies 13iblc Siudy fw w(>m¢n Tr￿ll our myn chwch ¥rbd irtlKfS. Wednesdllv ru_l7.30w￿ Midii'ttk l¥&>ir Meeting. A IirnL' of M'orship. ri￿.8 M￿rd. Ind pra>er. Warni ii'el¢¢)m¢10 all. Tliiir4dJLV & Fridav Morning In*11-12n¢Jon. Liiile Siars PiirL'ni ond Toddl¢r Groiip kld in IhL famil¥ C'L'nir¢. Thuyslay Evenin8 7.3￿9.31￿M. Youih Nt8hts ¢11 Th¢ Sh¢J. MidiYLek drop in Youih Club for P7 louih and a￿1.¢. (s￿rt￿ luck thop. eic.) Thur%davs Q, 7.31N9.30 Bi•nionihly meeiifi& for fflen {ManLII￿ 2nd wom¢n iRoo*dl for friendship f¢llowYhip. FridJy larly Morning Prnv¢r M4￿1￿1 74aiii in lh¢ Bam. Fridu> b.venin8 8pm Till Lde- Riviv41 Prayer Idth￿tIn$ Lasl Frid8J of lh¢ mofilh. Saiurday Mornin8 10am-12noon iMo)Ihl} M¢din¥l. Who lth lh¢ Cow¢s (rtji: Men (Dod& Grandpas. Mal¢ Cjuurdiansl and T￿]dI￿￿ GroLV. Young ai l.leart Bih1¢ Siudi. FridJ)'$ 1".30-3."JUpm. The Barn. fortni8hih. Young ai H¢art LunLlI Club. M¢L%lS ¢very fv8 wc&k's in a I(￿1 hoicl. Infornwl lim¢ of friendship and fello￿￿1p. Saiurday iv¢nin8 7.30-10.fKJrAn Ifortnighilvl tkYrxr- Youih-focussed wOr￿1p Communions Ovir thr year M'e havc im'o main Communion ii*¢kcnd5 aThJ iii'o inf(ffti1 CrthinLm*)n Sundays. Our main Cofflrnunion 4i¢¢k¢nds provide us ivith thL' OPPQrtunil) ofiiyk-oniing nL*i m¢m￿r$ inio our Chwrh as pwi of our Church f&mtlv. MARTINtS MEMORIAL CHURCH OF SCOTLAND Report of ihe Trust for the Year Ended 31 Dttember 2025 ACHIEVEMENTS AND PERFORMAYCE Rtport froth R¢w Tornmy M•¢N¢tl lilllrllk Cyodeven. lime I remÉmberyou. IN all *y'pr¢n¥psfor all ofjw. lo1M'￿'S￿oy￿I1￿jOY he¢ou5¥ ofyoiir parlner5hip lhe xospelfroni ike firsi tkn. now. lying cty!fidv*w rfiliis. ikni he M,hohegurt UgOLO M'ork in JYJ wrfllcarrvii io cottipleiion iiiiiilihe ofChrisiJe&iLF. (lJliilippio*Lf 1..3-6J Numbets in the Bible are Impot￿1. Seven 4Kakq ofperfertion. In Crea1￿ God iiDrk'ed for 5iN days ar¥J r¢M¢d on Ihc sevcnth. We have 5e¥en '1 am. ￿ying5 of Jesu& and H¢ 5¢Y¢n 51ai¢iiieryES froith Iht QT(￿$. Fle also ivroie SeiLn le(ters 10 seven differeni Nem. Te513rncni church¢s. Th¢ numb¢r ILn sp¢Jks Ibf ¢￿￿pIe1t￿4k$. In GLthesis I WL have ¢lie phrase Cod Said. ien iim¢s. We also ha%'e ten commandm¢m& and G(Ml f¢l¢a5¢d plagu¢s to brin@ about Isrn¥l'% fTtedom fronl CgypL For ioda>' l ii'ani io Bi¥¢ fo¢vs and aii¢niiort 10 th¢ numt*f Ill'L￿1￿.. The Tea5M)n for Ihis is Iliai as l %4'riie Illi> Aehievrmeni and P¢rfomian¢¢ rerM)IL I'm nearing IhL li%eni￿_5L.￿r mark. of beinb thi minisier of Martin'5 Memorial Chur¢h of S¢otland. There will ￿ rn￿% r¢adinE Ihis wh¢y i¥iih me can't ￿,liEve Il's b¢tn Iweiily )'urs. As I r¢ll¢LI oji IhLS ¢ime. one ofthe things I'm most Ihanklul for are the people ii'ho havc been pan ol'our journe). fogeiher in Clod siiic Donno al￿ l arrii'ed in ?{￿..]hIS is lh¢ rLasDn for ms. 4uulin@ Philippian$ 1-.3-ts I￿>Ve. I'in so ihankful for pLople likL Sandr& Brend& And Dolly.. Attn and Bill),: IN Athne Cknlmer& Colin S¢oii and C.hrisieeii: l)onald and MadLline. lain bnd MNr8ar¢i. I could go orL iou g¢1 ih¢ id¢o. Oi'¥Y ih¢ 105.1 i%i"¢nii i"Lofs IlL'i'C navi881ed siBnific8ni chan8e& iii our ¢hurC￿ BUT M'e rqioice fJodS faithfulne&8 io us Ihai tim¢. He I￿lY h&s been GOOD 10 us. As M'ell Ls thankin8 indiiiduals iiho have b￿1 PArt ofthciourney. I'm also iwJ¢bi¢d io our Kirk S¢8%ion and D¢a¢ons' Coufl. A group of r¢m8rkable ivom¢n and rnen ivho iliih have been willin8 10 tru￿ God and tolloiv His lelldin8 01. us ovtr the y¢ws. To follom" God isnl I1￿.0¥$ lh¢ e8si¢41 mad IÉ) ￿ke. If often unity. faiih. and couraxL. ViniiLIS our offi¢¢ beirtrs h8Yr ifi aburtd&n¢¢. Yhoi aboui the number iiveniy in ihL. Bibletr I look"LYI IhTrs up online Drwj ihe firsi dLfJniiion I cllrn¢ upon iios ihol 'ln bibllc&l nutheroloxv. Aventysiandsfor d cirle ofconyleienes.f t7nduperiL*lo/ivoiiing'. I tind Ihis ITUI). remarkable. Il'l i'¢r¢ 10 iry and describe the niomeni li'e find ourselves in as a Ch￿￿h. Ihe ivord5 describe Ihe number iii'LYiiy couldn'i b¢ mor¢ fjiiin8 or appropriak. Compl¢iin¥W and waiiin8. As w¢ll Us Ihis y¢•r ma￿1ng our 2(Jth 8onii¢Nn'. li hal also v￿r iliat V¢ ¢¥l¢broi¢d opening 'l'h¢ B&m Fttmily Cenlrc. A new £linillion facilit). lo liclp conlinue work ofThc Shed Prvjeci in'seryiiig our coillmuniiy lu Ihe best of our abiliii" I've also heen rellcL'lin8 (Nl the sanciu8fj' refiiTbtshmcni ive undellrrt￿. in 20(J9. Wilh £80.0(M i lh¢ bank e8nnRrked for a n￿. heating 4VfAem. M'¢ ¢ook ihe brn*¢ and CoUra8¢ou￿ dLCi%M)n io undL'r¢8ke 1 £300.(aK) refurbishm¢ni. A strp of f8iih for ¥$ som¥ 17 )'¢ar$ 980. Ih#i oY¢r Ihr ytsrs h*4 brfftighi benrlit and blessin8 10 us as iv 8a¢h¥r ￿'eCk bv ii¢¢k in our knuiiful S#￿1Y4ry". lth th¢ of Psalin 23. Inili'goéOiress aiidmercii Iwvefollowediir. whil.gi ihe Bibl¢ h9$ b¢ts our moin guid¢ ind gir¢n8ih vver Ik¥c vrgrt I'v¢ Also rok.th gr￿￿ ¢n¢wro¥¢m¢ni from Ihr¢¢ pi¢¢es ol- wisdom fwm Hudson Tni.l(¥r. l.ourtdrr ol. Ih¢ InlarKI Mission. "Cod's li'(Jrk dofrtt, in God'5 Iv(n liill n¢vr lack God'.r swlv" This r¢port hws a T¢miTrkY 10 ¥ll of Ihis wi4'¢rful Iruili. In T¢m¢mb¢rinB Ihose wliu ha¥¢ beLn port ofihe journes. OV¥r the lfjst 20 y¢w& and in b¢in8 fflirwjful ortho￿. iil')M ivho havL.joinLYi iliih us morL rcttnil),. I wani ￿ encouraBe )'ou ii'iih ihese -.411 God's gi4*ris hmy beeii al￿ ii'owien ivho didgix'oi Ihln8s.[or G¢xlJiniply èecousr ilry re¢l￿re￿WI (l￿be*ll% ii'iili ilicm." I gi¥¢ ffl} AMCN io Ihoi. Ilaving looked lo iiur hisory. and renecied on our W¢S¥'nL JS M'¢ ¢¢l¥brai¢ a iimL ofGods will arwj purwsL'S bein¥ compleied in our iwenii¢ih year. then x¢ li'¢ look ron%￿d in laith lo Ihe gTfdi¢r plans liod li&% (or u5. nuf his￿￿. fuels laiih lor Ihl moment ii"c'rc in. "ThEre are ihree siages io every greai ofCiod..firJi li is iwpouiblc. Ilvn li is dijficiili. Ihcn ii 15 done." l¥i 5Ui' wholeliearted YES ¢0 God'5 ongoing pIBn5 and for LKS il) 2026. w¢ li¥¢ in th¢ ¢¥prtuiw of R¢vclaL1￿7 3..20 bling 8 living rralip. for us all in Martin's. Here laml l.firtNdai the doorortdknrfk Ifaryo*x hrars ffti. voice ortdopertt ih¢ dwr. I ￿111¢0￿￿ iriili liim. M'iih nR. CRthYloiion 3..201 In Chriq's namc and ALL forChriM'5 810ry. Rcv Toinmy Ma¢N¢il Minister of Martin's M￿(￿la1 Church of S¢(thn(L *Thway Pa#¥ 3 MARTIN'S MEMORIAL CHURCH OF SCOTLAND Report of the Trust for the Ye&r 31 Dectmber 2D25 FINANCIAL REVIEW Review of tbÈ y*ir Weckly offerings from Ihc ¢on8rt8aiiw fonn thc txincipal xwr¢e of income. This in¢rtased by £1,540 from £145.544 ill 2024 10 £147,084 in 2025. Tceovertd on Gill Aid ¢ot)iinues io be a vmol contrtbulTh io income with a iothl of£42.811 oftsx reclaimed Èn th¢ ycar12024.. £45.0491. Thc Gift Aid coniinuts 10 ￿. a¢iiv¢ly prOM￿ed ¥¢ross the conBrt8UiOtt. Oth¥'r group5 and projctts t￿11nue io k M*ll SUFVOrted fin•n¢ially by thc ¢wiion. EXpendI￿re in th¢ Unrtstrlctd GLYKYal Fund *i¢r¢osa ￿ £27174J in 2025 frorn £2IY)248 in 2024. A dLfLCi¢ for lh¢ y¢arlitkr inler-fuRd in the UnrLwi¢*d G¢n¢rnl fund of£1324612024- £38.832 syrplus). Th¢ ￿coUn1$ show a clo5in8 Unr¢stri¢*d Flmd ￿ser￿ of £1 I I IXJ24 - £124.7461 JI Decimber 2025. Fui)drnisin8 coniinued for thr 'Fu¢ure Proi¢as durin8 th y¢•r. with i c¥h hlance of £305.423 12024 - £4612081 held 01 ihe vear Lnd. ReMrv¢s polloy 1¢ 1$ Ihe Trusiee< pollcy io k*ld rcwves of approx. Imaiely 6 months e¥pendliure in¢ludln8 de5i8naied funds. In 2025 Ihis ivould equal opproxim*iely £136.OLKI. considcrnbly hi8kr thlln in p￿￿11%]$ yCaT5 due io the addi¢ionthl costs of The Bani Projeci ¢his year. Ai 31 December 2025. GentTal Fund I￿1￿8 5 months in rc5erve5. The truAees aim to rcvi¢w' the resern'es ￿lleY over the ne.¥1 12 monih& ￿ tske inio ih¢ neiv iyith Tht Shed and the wnpl¢iion or Th¢ Bam proje¢L whieh shoyld h4V¢ O posiiivt on &¥r*ndiwr¢. P88e 4 MARTIN'S MEMORIAL CHURCH OFSCOTiAYI D Report ofthe Trustee5 for the Ye*r Ended 31 Dteembtr 2025 FUTURE PLANS We will continue to de¥elop and groii our I￿81 leadcrship ieam. Brian as Assi*ant Mini*¢r Donn8 a5 our Minisiry Support Worker. and Maiihci% as our Y￿b PaAor. Weh. also indebted io Kcnn). for contin￿ing as part of our preaching team. Brian ii'ill work alongside Donna irt the I￿￿01n8 8roii.th and developnThi of ￿p￿rL erKourag¢m¢nL and Irdining day.s for our and volunteer > Havtn8 developed the prayLT life of our church {pre-5￿vIc¢. FTidav morniw r¢vival pr4Y¢T m¢¢iing$l Brian and Donna i%ill ¢onsidLr Nnnin8 The Pra¥'er Cours¢. W¢ will ¢onlinue to th¢ Ajttha CrAJrse and Lonsider other helpful resOUft￿. We will thvrlop (NJr onlin¢ pr¢s¢nc¢. Otrering rnor¢ lii'e Str¥•m¢d strvi¢es a￿1 the tK)ssibilii) of rnonthly BiblL ud). forihose ivho consider Martin'> as th¢ir Chu￿h. > We b¢gan o¥r c￿1* Ship iidrom¢ ministr> this yw. We are ItmlebK￿ io Bn"an for his OVLTsighl ofthts. W¢ u'ill aim lo grws. this work 8rt1 (rt]r volunteer team. > With The Bam Family Cenire nom. opcn and operaiional. u'¢ will consid¢r w4VS t*) devLlop community outr Uo(kr m￿th•¥.$ leade￿hip ive i¥"ill continuL (o dci'Ll¢)p Awak-ening MiniATies a5 a naiioDul miHi51ry thai t￿￿$¢$ on encouraging and dixipling louth i.ouno athli > W¢ M'ill contii)ue to ￿￿'t10p ￿ur ¢onfLffOCC progrdmme as a church. WL iiill have our 2026 Hd)rides RLI'LI'al Conf¢r¢n¢¢- our Rty)ied Ivomen's ConferethcL= at) Aiyakenino ConfLYcnce: and ii'ill pr&yeTfullv coiisidLr a ManLIP men's ¢onfeNI¢¢. > We will aim ￿ proi'ide a conference dav to atMI encourn8e ouroifice Bearerk W¢ iyill iiork in p&rtn¢r5hip iyith CNES and NHS W¢stcrn Is1¢5 ar￿ other siatutoTr' bodi¢s io ¢nabl¢ us kn thniinu¢ lo serve wreommuniij io the besi ofour abiliij.. > We ivill look io build reiaiionshlps M'iih oihEY churchL% i¥lM> sthare 3 $lmLlar heart and passi￿ for TLvI￿I. IChurLh of The Ci(i. Neil. York: ￿￿erhOuSe BOrA1￿ ChurcK eici > We w'ill coniiTrue w support OUT miniqcr servts n*ional church IhTrAJoh his role as Conventr ofih¢ Faith Acibon Progrdmrne Leadership Team arnl as he •vJ l)ollna hav¢ ¥ ￿"Id￿¥ miniyty ir) Scoillnd aiml b¢Yor￿. BNisee*J7rn His kingdom andHis iighieoMsnes& 4allihe5e Ihings willbegi￿n wtll. (M&tthew &.J3) STRUCTURL GOV£RNANcg AND MANACEMENT Coverning doeument Th¢ chariiy 15 controlled bv its 8oYemin¥ d(Kurn¢ni. a (kyd ofirn* and cunst11￿1e% att uninWryX￿1¢d ehariiy. The CongrLgaiiM has a Kirk. Session and De￿r￿ Court iihich 0￿rnIes in tLtms of lh¢ praaiLe and usag¢ of th¢ forn)ir United Fre¢ Chutch of Scoiland as carri¢d foN'ard inio i￿. law praciiLY of Ihe church ol. Swiiand. as d result of th¢ of the United FrLK. Church arml ihe Chuwh orsc￿￿nd in IY29. Pagi 5 IARTIN'S MEMORIAL CHURCH OFSCOTLAND Report of th¢ Trysttts for ihe Year Ended 31 Dttember 2025 STRUCTURE.GOVERNANCEAND MANAGEMENT Recruitment #nd Appointment of TTU5tees #nd Organi511ional Strueiure M¥'ni￿.rs of rh¢ Kirk S¢won and Ihe Deact￿5, Court thri lh¢ Lhariiy The Kirk &.ssion m¢mtxr5 we the elders of th¢ churth and ¢hos¢n from those men?b¢rs of Ihc church who are ci)n%idered 10 havl ihc appn)pri8ie BifL% and sL'ill& The minimtr. Ii'ho is 4L rnem￿r of lh¢ KirL Se55ion. 1$ ele¢i¢d by th¢ ionBr¢gaiion inducia b> Pr¢5b￿cTr. Kirk. Swi0￿ vhKh meets appruxim•tel)' six time5 a y¢or, is r¢spor15iblc for Ihe Spirit￿11 affair5 within lh¢ ¢hur¢h. Th¢ Deacons. Court is com￿￿ of th¢ IAirtiMw *MI all El&.rs tO8¢iher with De￿￿$ decled by. and from LxbrnmuniLani m¢mtrrtr$ orth¢ ion8re8atjon. appoiiiiLd for life and 0rdwn￿l b) IhL Kirk S¢ssion as rcBulaied by Ail X. l' 10 id¢niif>' and rcview Ihe risL'% ￿ whi¢h the ch•riLy 1$ ¢¥pos¢d 4nd lo enwr¢ apwoprla conirols ar¢ ift plllce io I￿0vIde ￿A$On￿bIr ossurancL' WitL%I frnud urwj eThor. Th¥ irnSteL'5 hai'¢ a ￿.%￿sIbili1) for ¢rLWriTh8 thai Church and Mans¢ 4r¢ fil for and w¢seni M d#nBer to Ihe Ii¢alih iTyJ 5afeiv ofoffi¢¢•b¢•M% WorshipFrt￿. and Lxwil visito Th¥ ITUStees are ver) )war¥' of ihrir Saf¢8uardsn8 rLyot15ibilili¢s. All r.Iders hovL' und¢rt#k¢n Safc8uaTdin8 Training. Tl* KiTk Session hos upKK)iiil¢d H Sofc8uardin8 P2n¢l li,￿ mcmljcrs are Tommy" MxNcil Iministcrl. G¢or8¢ Smith (Sessiun Cl¢rkl. Colin SLOll MockL'niie ISof¢Buarding Cnnroci IOT the Kirk Session) Dave F¢groo and Shairttt NLurnan isol¢Buardi#8 c￿Ordin￿or*I. CJLofge Sn)ith is Conv¢nnr n1.￿14 Pan¢1. Tlie irustee5 have ihe followith8 individuals rccordLyI a5 MIDAWualifi¢d minibus drivus.. Tommy Ma¢Ncil. MuTth* Mo¢DoNld. Kaihryn M•cl.¥wd. All￿aiT Macktn7.IL'. Rich•rd Kin& Donald Aiikcn. M8iih¢w Ma¢N¥il and Rhona Aiik¢n. Caliim Ma¢Phail IElthYl 1$ r¢wnsibl¢ m￿lI0r1￿￿ firL 4fLty prrttdure* I'h¢ ITUXCC4 are coniinuin8 w und¥Ytak¢ ilK' provisi￿ of onsoin8 warnin8 in First Aid Fo￿j Hygiene. They are doiny so in partnership %Yiih ihe G¢n4%&1 Tru5t¢¢s ofthe Chwch ofs¢oiigrn1. The Shed Projert ISCIOI On 29 Oclohrr 2021. The Shed berame a chgriiv vttwnised in iis Oiim riBhL offi¢iallv ealkd Tht 5h¢d Proj¢¢i ISClOk choriify number SCU51365. Martin's Memprial Churnh of knlund rewins oivnership of Ihe buildin8 kt)oi¥n os The Sli¥J. Und￿r 115 L￿n511[￿lI0￿. a minimum of thTtt of ThL' Shed ProjLYI ISCIOI orri¢¢ Beart'rs of Martin's M¢i)>orial Church of $￿tland. RgFERENCE ANDADMINisfRATIVE DETAILS Regi51ered Charity n¥fflbtr 5C000753 Prlntlpil •ddr¢ss I l Francis Slre¢l storno￿aY ISIL OI'Lth%is WLsiern ISIL H%1 2NB MARTIN'S MgMORIALCHURCH OPSCOTLAND RepDrt of the Trustt¢x for th¢ Yt*r Ended 31 Dtttmbtr 2025 Trustees Tomm), MacNcil Brian Macleod William John Bell Bantord Paul Burley Ncil Fergu50n Colin Seoii Mack¢nzie lain Archibold Moclcod Caiherine Mxdonald K8thILen Burley Madeline Macl¢nn•n Sandrn M¢Call Minister A5sis¢ani Minimcr Eld¢r Eld¢r F.Idcr Dcaeon i¥ Donald Aith¢o CELlum Alexander Macphail Georpe Smith William Mitchell Clair¢ Margar¥l Smith tlonald l Ma¢lennan Mur¢Jo Macdorbllld Brenda M￿Je0d John Bamsey Keony Borthwi¢k lonu Mu¢lethnan lait) MaciveT Willillm Jefferson Eld Ildir arwj Stssion Ckrk Dcacon Eldi'rll l M•v 20231 WKI Treawrer D¢xo F.Ider Deacon F.Ider I I l Maj. 20231 El¢kr I I l May 20251 D¢a¢on 11 l Mth!. 20251 Ika¢on I I l Mov 20251 Ikwon I I l M&) 202SI Auditors Minn Judd Gordon L Chortered Accounthnt5 & $18iuiory Audiiors 26 Leiii5 S(reei Siomoway Isle of Lewis HSI 2JF Con8regAtlon R¢feren¢t Number 442348 BAhkers Bank of Scoiland 47 Cromwell Street Siomomay Isl¢ ofL¢*'is HSI 2DE STATEMETrn OF TRUSTEgs' REspof4S1BILITIES The IN¥ie¢S are r¢spon5iblc for preparin8 Ilii Repon uf the Tnjllccs and ik, financial stsi¢miDis in a¢¢ord&nr¢ with applicablc lam, and United Kingdom ALLOUlltiDB Illniied Kingdoin CJ¢n¢rall>' Accepicd Accountin8 Pra¢ii¢el including Fin8nci81 Reportin8 Stsndord 102 ""1kn¢ Financial R¢rxirtiiig Standard applicable in the UK and R¢publir of Ireland". PaB¥ 7 MARTIN'S MEMORIALCHURCH OFSCOTLAND R¢port ol the Trustees for tht Y¢*r Ended 31 Deetmber 2025 STATEMENTOFTRUSTEES, RESPONSIBILITIES- conllxued Chari(). lai%. r¢quirv5 Ihc Iru￿etS 10 pr¢parL finanLial S￿1¥171L1IlS for L'aLh liiiancial year. Und¢r thai loi*. th¢ trusiees ¢l¢iied 10 prlparn ihL finanLilll 51alLin¥nis iii aLLtsrduiic¥ iviih UiiilL'd Kingdom GLnL'nLlly Acc¢P￿d Ac¢ountin8 Pra¢iiee Iuniied Kingdom Accouniitig Siuiyjards and applicablc lawl. Under chariry laii ihe Iru%l¢cs mu41 thoi aPPTOVC Ilii. lin8nLi41 Eiat¥mLnis unlL5S Ihcy ar¢ saiisfLed thai Ihty give 4 IW¢ nd fAir vi¢iv of IhL' SlalL' of oftair4 ol. Ihe Lh&ril%' ol'ihL' incon)i118 resourccs ond llppliralion ofresour¢e& includin8 lh¥ in¢oinL and Lxp¢ndiiurL. ol. IliL' cliariii. for thai PLriod. lji prlparing IhosL linan¢>al 51aiemeni& the 1rn51ccs are rL'quirLd In -SL'leLI 5Ultobl& llLLOUllling rx>liii¥S and ihLn appl> Ih¢m ionsi5tenll¥.' vbscrvc IliL InLlhods artd prinLiple% in IhL' Chorili¥% SORI,: mak¥ jud8¢rnLn15 ¥Slimt*lLg Ihoi orL' rL'asonuhl¢ r￿￿delI1. %101¢ wIILihLr applirabll accouiiiin8 siandords htsvL bL'Lli lollo%i'¥d. siibjixl io ani, mat¢ri81 departyr¢s disclosed and prep¥rL' Ilx. linancial Si￿leInen1￿ un IhL goin$ ciTriicLrn i)nsi¥ unlis¥ il i¥ inuppropriai¢ lo pre$uiiie thai Ihe chariiy will 'I'lie iru$iLC5 are fL￿ponSibIl for keepiTr8 pfop¥r aLYounling TeLord$ whi¢h disclose with re&sonablc llCCUTacy 8¢ any iimc #Tid TrLisIL¥ Invlsinicni l%coilaitdl A¢1 20n5 and ThL Cliariii4s ALYouJiLq IScoil8tidl RL8iilaiions 2006 la% ainen(ledl. l-hev arL' also rL5ponsible for sof¥guording Ihe Q%%¥15 of Ih¢ chtsrii%' and h¥n¢¢ for takin8 regsonobli steps for lh¢ prei'eniion and deieciioii ofiinud and other irre8u18riii¢s. App￿Ved bv nTdL'r ol'ihL board ofiru4lee4 rjn 13 Ma!, 2026 and 518ti¢d on 11$ b¢lialf bv.. GLVTSC Sinilh- I'riisiet PAge 8 Report of the IDdept•dent A¥diior5 to the Trustee5 of M*rtin's Meaorial Cllureh of ScotknNd Opinio W¢ hav¢ audiied th¢ finllllcial ￿81¢￿entS of Martin's hl¢tnorial Church of Scthland itht'charii!".) for thL vear ended 31 Deccinber 2025 M'hich cThnpris¢ Ihc Sthiemeni of Financial Aaii'iii¢& the Ba13ncc Sh¢cL lh¢ Cash fioiv Sts¢L'miiii and notes io Ihe financial ￿￿eml￿1￿ including a 5ummar%" ol- significani Hcwwiiing FY)lii¢es. Th¢ finanriul repDnifig framework. th￿ has kcn appli¢d in th¢ir prqjaraiion 15 opplitabl¢ law and ilniiLd Kingdoni Accounting Si&ndard5 {Uniicd Kingdom G¢n¢rnlli' A¢(¥y¢d A¢couniin4 Pr2cIicL'I. inc1￿11n$ Financi81 ReportlA8 SthTrdard 102 The finaiicial Reportirtg SLandard appli¢abk irt th¢ UK Republic of l¥tland. Tn ouropinion Ihe financial xalcmcnts= giv¢ a tnJ¢ and fair vi¢w of the siaie of the charityls affaits as at 31 December ￿25 and of its incomin8 resourcLS and applicaiion ol'resources. for ihe wear IhLm erided- ha¥¢ been I￿oPerlY prepar¢d in a£cordaneL iiith Unii¢d Kin¢dom Gen¥rJlly Acc¢pt¢d A¢couniinB PnK'Iiii. irt¢lvdin8 Finart¢ial R¢p)rtirtB &hnd•rd 102 Tri¢ fir4n¢ial Re￿nIn@ SiandaTrJ at)pIiLabk in the UK artd RLpubli¢ or Ir¢land': and ha%,& brtn pr¢pwed in a¢coTdan¢e i%ith Ihc requirnmlnis of Lhariiics and T￿SItt ]ntre￿inent (Scollai￿) Act 2￿5 and R¢gullliion 8 of Ihe Lhurili¢s Aciounis18L'oiland) Regululions 21KKb. BA51s for oplnoon We ¢onducitd our audii in xcordance iviih Iniemaiional Stsndards on ALKliiinB IUKI IISAS IUKII and &wlicabl¢ lai¥. Our rcsponsibiliiies under stsndaTd5 are further dcscriEd in the AudiioT5' rnwpcmsibililies for Ihe oudii of Ihe ringncial 5th1cmeni5 section of OLif TerAffl. We are inderrtndeni of ihe chori1> in accordanc¢ M'iih IhL eihic81 requircmcnts tha( arc Tclevani ￿ our audit of th¢ final￿la] sth*rneni4 in Ihc UK. including the FRC5 ErliiLal S￿ndard. and i%'L have f¥iftll¢d our oilK'r ¥iihical r¢4M)nsibtlili¢s in ¥¢orthn¢L iviih Ih¢s¢ re4iiiremLnis. Il'¢ bcli¢%'¢ ih81 Ih audii evidence we have obwiKd is suificieni 4nrt oppropriiK' 10 prvvide ¥ basks for our opinioth. C•n¢luibon$ rtlltlni io 8oln8 coat¢rh In NudilinB ihc finoncial si01cmen￿ hai"L' concl￿ded thm the use of th¢ ¥oin$concL'rn bll5is ofaw)uniin¥ irb the Pre￿￿tIon ofihc fintsnclal *aIfflrtcn￿ is approprikie. Bths¢d on the work M'e perfoTrrKd y'c hllvc noi 1&niifiL￿ anv mI￿rial un¢¢nainlK% rtluling io Lven15 or condilioii IhaL individually or colleciivcly. nia). signifi¢ani doubi cin ihe cliorii¥ 5 abilit>- 10 c¢)niinu¢ 1 going Lonckrn for rrtriod oral I￿1 IW¥lvc months Irom ivhtn Ihi linanciul MaiL'menis arl auihorised li)r is¥ue. Our r￿S￿SIbIlitIeS and Ihe re¥￿nSIbIli11eS of thc tru51ees wilh rtsFtti W 8oin8 conLern are descritd in the relev¥nl sections of this report. Other l*formitio Thc Iru51¢es arc rcspon5ible for Ihe iiihcr infrKinaiion. fhc t￿hLy info￿allOn ci)Inpri%s Ihe inlunnaiion included in Ihe Annual R¥l)OfL ￿h¢r than the financial *aiLThCIILS and our Rirmyt of IliL IndLtthdaii A￿lIE0r5 IhLrcon. Our opinion on th¢ financial Matements Co1￿ Ihc other inforrnation and. eKcepi 10 iht exienl otheni'l cxpliciily 5th1ed in OUT feFofL ive do noi express Dnv fomi of assurar*L' corKILLsirMI I￿.rL￿Tr. ltt conn¢aion with audii of the fin4￿¢101 yutern¥nL% our f¢¥x)nsibiliiJ' 1$ 10 r¢4d the tyher iolomiaiion and, in doing so. Consider wheth¢T ihc oihcr inforynaiion is ma*riall> inconsiAeni iiith ihe financial SthiLinLnis OT our knowled8¢ obtoincd in the Budii or othm¥isL Jppvdrs io be mTrieriall) missthiLYI. Il. lie idLmiif% SULh maierial InL￿nsIstL.n¢i¢S iir Ipparcrbl mal¢rilll mi5sthiemeni& we are r¢4uirtd io deiemiinl mh¥1￿.f Ihi$ 8iv¢s ris¢ 10 & maierial InissiAi¢m¢nt in lh¢ financilll 51411em¢nL8 Iheinselve5. If. b&￿1 M the iv0￿. li"¢ hav¢ P¢Tlormcd. ii'c ¢on¢ludL iliai Iherc 14 a niaierial rnissiai¢m¢ni ofihis oih¢r infomiaiion. w¢ rLNuircd 10 T(T￿ ihai faci. Wi hayi MihinB io re[￿ in this riyrd. MAtters on whith we thrt required to report by exceptio• We hav¢ nothing io ￿P)rt in rewci of ilK follow'in8 mall¢rs lh¢ A¢¢ounL* (S¢￿1a￿dI R¢gulaiioii 2W r¥yuir¢s us io r¥port to it.. in LNJr opinion.. th¢ infonnitioD givcn in ihc Rcpm of the is irwisiA¢ttI ID any ￿￿trial yes￿ wilh thc financial stht¢in¥nlS'. or propir a¢¢ounling r￿rdS ha￿ noi i￿en kLPI.' or th¢ finunrial 5thtem¢n¢s n4M in aBrttmeni ivtth th¢ ￿E[K￿lI1￿8 r¥Yord5 arwj Tdums= or we hai'e DOI reccivcd all the informaiion and thpl4naiiotLS ii"t r¢quire forour audii. Pag¢ 9 RtpDrt of the Independent Auditors to the Trustets of M4rtiD'S Memoriol Chttr¢h of Scotland Re5ponstbilltles of A5 eXplai￿d mote fully in the S￿¢¢meTrt of TruAees' Responsibilitiek ihe uuAee5 are re4)onsible for ihe preparaiion of lh¥ finarKial #atements iyhrth give a true and fair vie%i'. athl for 9JdJ iniernal contml 0$ the trusttt5 dct¢rniine is ¢￿ssary to ¢nablt Ihe prepw*th of financial sthknnents thai we free from rna￿111 mi55th￿m￿L whEther duc rrnud or crror. In preparing the fmwcial the trusw 8re responsiblc for ￿esSing the ehllritys abilily to continue as a going concern. di*losin& as applicabl& maiicrs ￿l*led ￿ going coKern and using the going conccrn basis of ccounting UTh1￿ th¢ tnwees eith¢T intend kn IKiuidaiL the chari¢V or ￿tea$¢oPeN10n% or have t￿ realistic alternativc bui io (k* 50. Pagc 10 Report of the Independe•t Audil•TS to the Trllsttts of ,Mgrtin's Mem•ri•l Chur¢h •fScotl*nd Our respoosibilities for the avdlt of tthe fiiancial 5t•temewts We have bttn appointed &$ auditots undcT 441 l Mcl of Ihc Charili¢S atld'fru￿¢e Sni'esunent isrotlandl Aa ?005 and reporn a¢tordance ¥vith Ihe Aci and r¢1¢¥￿1 rL'gulJEiDnS made ￿ having elT¢ci th￿nd¥'r. Otsr objeaives are io obtain reasonable o5Wrn[￿ about ii.knhLr the financial SWi¢tn¢nts a5 a ivhole arL. freL from maleri&l mi$#a￿MenL whdher dlle io frdud OT crror. lo Is$￿ a Retx>rt ol the lTrd¢rtndent AuJitOTS that irttludL our opinion. ReLsonable L8surancL is g high l¢¥el of Jssw3rtt bul is noi a guaraniee Ihai an audit ¥ondu¢i¥d in a¢¢ordan¢¢ i¥iih ISAS IUKI M'ill a1117ys a JnJ¢rial mi551di¢meni ￿heTh li e¥i%L* Mi&stat¢Jn¢Dts rJn aTkS¢ fiom frnud or eyror and arL' con5i&rcd mat¢rial if. ithdividuall) in Ihe aggregaii. th¥Th" Lould ieasonabl! be expeLILd to intluentt the economic decisiops of uscrs the basis ofthLX flnancial ￿aieTr￿Th The txicni ￿ ￿th7¢h our FKocedLrtsate capable ofdetething iTr¢gularitKs in¢lLtdithB fratyj is ththiled ￿10￿.. Our approach a5 follows- We omained und¢rstsnding orth¢ l¢8al awj regulator) r￿MeworkS appliLable io Iht intii). and d￿c￿l[￿d Ihai the MO￿ significant ar¢ thus¢ Ihat relaie 10 emplovmeni mailer5 and those relaling dirrtil!, Ilie prep¥rdliOn of Ihe rtnaneial slakments. ihat i5 FRS102 ttnd ChaTiiies SORP. Tlk. charii). 15 a150 wbjc¢r io datr proi¢¢iion laii's (GDPRI llnd health and saftty iwithin the workplac¢. Wc ass¢ss¢d th¢ risks of m*erial nii&%thtem¢ni in rcsF No Irat￿]0￿$ ouisidL thL nomial Loufsi olbusin¢ss w¥r¢ idiniifi¢d. Given the size of Ihe eniiTh. segregaiion of dull￿ i5 limi￿d. 50 we thsigrted our audii procedures io ideniify wid oddreks any maicrial misstsiem¢n(5 arising IroTn this. Appropriwl¥ approval cwirols M"LYe found 10 k" in place. The engagemenl FQrtn&5 assessm¢nt of wh¢th¢r th¢ ¢ngogth)¢ni t¢￿ ¢ollextiv¢ly had the appropNie compe*ncc ai capabiliiies ￿ identify or rccognise non-cornpliunce ii'iih laii'5 and r¢g￿l￿1￿[L$ ¥oncluded rhat the overall risk WJS or fraud and MI￿¢al¢ment wa5 loiv and (he thperienLf of the audii ieam ￿IgThed ￿'aS sufticiLni w5d no sp¢¢ialists wcr¢ requir￿ An appropTiai¢ l¢v¢l of mai¢¥ialil}' has beth Lxlcuknred in Considi￿lion of Ihl inhcrLnt dirriculty. in d¢l¢Lting irrtgulariiics along iviih th¢ p¢rttii'¢d l¢vel ol-risk". There aT¢ inh¢r¢ni limitsUOP5 in Ihi audii prnr¢dures d¢scriiKd tboie thai rLwII in an ynavoidable risk. thai Some rnaierial misstaiements ID lh¢ financial sai¢m¢nts tna) nol b¢ ddecL¥I. though iht audil LS Ptoperly planned and performed in accordance M'ith lniernali￿3I SijTrdard$ on Audiiing IIJKI. Th¢ furth4r rttnoved t￿n-ComplI8￿cC with lam'5 Mnd regulalions 15 from the financial Iran￿lon% JD Ihc finanrial sthiLm¢nt& the less likel% the audiior is lo b¢com¢ aware ot- it or rwognis¢ nOn￿OMPlI8￿cc. ThL risk is al￿ £r¢alir r¢garding irregularitiu KcurriTrg di1¢ 10 rTaud r*heT ihatt ¢Tror. a5 Iraud inYolv¢5 ill1¥￿110￿al coiicv4lmetTri through lorger%'. collusion. QTnission or misrepT¢scntsiion. The prtmary. respMsibiliTh' for pre¥ention and deieciion of frnud re￿$ iyith both ¢l)2f8Ld ii'iih governance of Ihe entity and mana8emem. A further descripiioTh of our respottgibiliiits for the audii of th¢ finan¢iol stsi¢mcniS 1$ localed OR thL Finaiicial Reponing Cotsncil's websilr ai iYiy%%.frc.o￿VL￿aUdI￿tsr¢wn5ibIlitIcs. This dLxripiioTr fomis part of ow R¢pon of th¢ Ind¢pewi¢DI Audiwr& Pagcll ## **Report of the Independent Auditors to the Trustees of Martin's Memorial Church of Scotland** ## **Use of our report** **This report is made solely to the charity's trustees, as a body. in accordance with Regulation 10 of the Charities Accounts {Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body. for our audit work. for this report. or for the opinions we have formed.** **Mann Judd Gordon Ltd Chartered Accountants & Statutory Auditors 26 Lewis Street Stornoway Isle of Lewis HSI 2JF** **13 May 2026** MARTIN'S MEMORIAL CHURCH OF SCOTLAYI D Slfitewtttt of Fi*a#ei*l Atlivities for the Yur Ended 31 Dtttmber 21125 31.12.25 31.12.24 Total unreArIc￿d funds ReMTicrcd funds dnivrnwl runds rund5 N￿¢5 INCOME AND ENDOWMENTS FROM Donaiions and legaeies 211.910 96&555 1.17&465 421723 Other iradin8acijvi1ies lTh¥estmLni in¢omt 44.422 1.596 44.422 7.514 47.242 IL729 5.918 Total 257.928 971473 1.230.401 481694 XPENDITURE ON Raising fund5 Raising th)nuiion5 atwj kg¥its Ch#Titable *rtiviti¢s Charitable athiviitL StsÉfin8 COS¢S 230.577 42.168 33.¥02 264.379 69.076 223.704 49.796 ?6.1 Totsl 272.745 335.445 273.51M) NET INCOMFJIEXPENDITUREI Tr•n$f¢r$ b¢twttn fuNds 114.8171 1.571 9￿.??} 894.956 209.11)4 19 Net movement in fund5 111.2461 908_￿2 894.956 209.194 RECONCILIATION OF FUP4DS Total tund5 brought fonvaTd 1?4.746 869.58? 1.628 995.956 78&767 TOTAL FUNDS CARRIED FORWARD 111.5 1.777.784 1.628 1.890.912 995.956 Th¢ no￿ fL¥m F•n of ihese fi￿￿￿111 S￿eMen[S Page 13 IARTIN'S MEMORIAL CHURCH OF SCOTL4ND B¥]an¢e Sbtei 31 Decerabtr 2024 31.12.25 Total funds 31.12.24 Unrrstyi¢icd funds Endowfflcni fU￿lS funds rund5 NotL$ FIXED ASSETS Tangiblc a￿1$ 14 IJ03.969 1.303,969 428.897 CURRENT A&SETS Debtors Cath ai bank 15 3.721 136.505 3.721 638.438 3.679 648,448 520J05 1.628 140.226 520.305 1.628 661159 054.127 CREDITORS Atnounis falling du¢ within or year 16 128.726) 121.4901 150.2161 162.0681 NET CURRENT ASSETS 498.815 1.628 611.943 592.059 TOTAL ASSETS LLSS CURRENT LIABILITIES 111.50 1.628 1.915.912 1.020,956 CREDITORS Amounts falling due aller TBore than on¢ vear 17 125.(XKJI 125.OLX)I 125,(KKJI NET ASSETS 1.777.784 1.628 1.890.912 995.956 FUNDS Unr¥5tTithed funds R¢llricied futKJs Endoi%'tn¢nt fuThJ5 19 124.746 869.582 1.777.784 1.628 TOTAL FUNDS I.8￿912 995.956 The financial Aalemeni% ￿'tre opprffi-¢d h. Ihe Board ofTrngees OJKI awlM)Tised for issue on 13 M8). 2026 and ii'ere $18IJLd on its ￿h￿]rb}.. GLorge Smiih- Trusitt Clairc Margarei Smith- Trus*e Th¢ notcs form pan ofthr5¢ financiil thl¢m¢nts Page 14 MARTIN'S MEMORIALCHURCHOFSCOTIAND C#sh Flow St*tetye*t f•r the Year Ended 31 Dettmbtr 202 31.12.25 31.12.24 No C$$h llows from optratihg *rti¥ities Cash generated froin 0￿ra[10n5 932J411 200.185 cash Fyovided bv Kiiviti¢s 932J48 206.185 Ilows from Inv#ilne ietlvltl Pur¢ha5¢ of tangibli r￿ed Jss¢ts In￿re￿ Trtriv¢d 1875.0721 7.514 12.729 Nd ¢ash us¢d in inv¢AinB xiiviii¢s 867.5581 83.422 Cmh flts￿ froth fio*th¢ln8 *¢tfvitl N¢w1oan$ in y¢ir Loin coni'¢rted io donaiion irt >"ur 55.0110 35.IXKII ¢B5h Iu5ed uiYprovid¢d by fiMn¢inB athiviiies s5.1￿) 55.0 Chan¥t In eish ind taih tqulw•le*ls In Ihe reportlni ptrlod Clih ¢Ash eqwlviltnts Al th¢ of ihe reportlng perlod 9.¥WJ 177.763 648.44% 470.685 CAJh Ind eAsh equlvAlents At the end of the repor¢ln8 perbod 6511.438 648.448 The n￿e5 f4vm of finaKi•l gatthicnls Poge 15 MARTIN'S MEMORIAL CHURCH OF SCOTIAND Notu to the Cfi$h Flow Ststement for tfrt Year Ended 31 Drtember 2025 RECONCILIATION OF NET INCOME TO Nrf CASH FiL)W FROM OPERATING ACTIVITIES 31.1125 31.1124 Net IDcome for the rnporting period {As per th¢ StAtement of Fln**cial Attivities} Adjustments for: Deprecilltion chor8¢S IntCTe51 received D¢Cre4￿¢[{lficrtSse} in d¢b I￿rtya￿ in crediiors 894,956 209,194 11.298 1117291 14.2981 2.720 17.5141 1,958 43.148 P4et ta5h provlded by •peratioAs 931548 206.185 ANALYSIS OF CHANCES IN FUNDS A¢l.1.25 Ca%h ftmv Ai31.1225 Net cash C&%h al bank 64&448 658.438 648.448 9.990 658.438 Debt Debts fallin8 due within l y￿r Debts fallin8 du¢ atlty l year 155.IKIJI 55,0 25.(KJO 80.In)I 25.(KJO) Total 56&448 633.438 The nrte5 frym of tlK5e stthemth Pa8e 16 MARTIN'S MEMORJAL CHURCH OF SCOTiAND otes to the fiD•nei•l Statem￿ts for the Yt#r Ended 31 DectmbtT 2O2S ACCOUNTING POLICIES B*sr5 of prep*riTri the fiu%nti•l st•temeD¢s The financial ￿8ccmCnts of ihe chaTilV. Ivhich is a p￿bIle k"rKfTri eniiiv under FRS 102. have been prLpared in accordance M'ith the Chariiies SORP IFRS 1021 'Aeeouniiii8 and RL'rx)nin$ b) Charities.. Siatemeni or R¢¢omm¢t)d¢d PrJcii¢¢ appli¢abk 10 chariiies ryw¢ng th¢ir xcounis in accordanc¢ Ii'iih the Finan¢iol Rep￿108 Sthnd4rd appli¢able in the UK and RerM]blit of Ireland IFRS 1021 {eJTeLaive l January 20191.. Financial Reporting Siandllrd 102 ThL' FIn￿ela1 Reponing Sthndurd Jpplicoble in lh¢ UK 4Lnd Rlpublic of ITel8nd and the Ch8riiics and Trustee Ini'esthieni IsL.￿land) Aci 2LK15. The financial aaiemen15 havi been preParl￿ under the hiaoriLal cosi conv¢niion. The prl'senwiion currmcv orth¢ a¢¢wt)L% is Pound *¢rlith8 1£). Th¢ &roums art ID th¢ n¢ore* £1. Gvlni Cots¢¢rn The ChaTiIy 15 b goin@ concern and there ¥¢ no ￿￿￿rIal unc¢n•iniies caAinB 5i8nificani doubi over its abiliiv io coniinuc a5 a goin8 concern. CrltkAI Accountlng Judgements Iley sources of tiilmthtlon ￿ncÈrtaIThty Fix¢d asset nd tthk i'alue and d¥prn'¢iation ¢hafg¥% Ir¢ the arus of th¥ a¢¢ounts whi¢h a(f¢c¢¢d by si8nifi¢8nijudgemuits and eslimaie& I"he trus￿￿ Lxerclse jyd@4Jneni it) ddemiiiiing boih lh¢ us¢fvl ttvitymi¢ life ihe likelv residual l'a1￿ of the charill's asmys. Thi$ Jud8¢mLni off¢¢is t￿. ¥ai¢s of and rhllrg¢ li>r depreciation &$ M'ell as 8rani Tele8x in ih¢ •CCWnLS r(* the v¢4r. li •ls(• thfore •lT¢¢ts ihe trA)ok viluL or lh¢ in the buianck sh¢d. All in¢om¢ is rceo8niscd in th¢ &#trmcni ofFinancial Aaiviiics orKe Ihc chwiiy11*8 eniiilcm¢ni io the I'und& li 15 prohble Ihai ihe incom¢ ii'ill be r¢¢eiv¢d gDd the arno￿1 ¢4n k measu￿￿ r¢Jiably. Gov¢rhmeh¢ Gr#n¢S In¢om¢ ITOM gov¢mm¢ni other gr￿1￿ M'hcth#r capiial Brnnts or r¢v¢nue Brnnis. 15 recoBnised wlK'n ihe ¢hariiy has eniiil¢men¢ to th¢ an)" wf0Tma￿c ¢or¥Jilions uw¢hcd io grants hol'e bcLT meL li 15 probabl¢ th4E th¥ in¢om¢ will b¢ and th¢ wnowii can ￿. ffl#asur￿ ¥¥'liiblv and is del¥rred. Eip¢odl¢ure Li8biliiiLS are r¢¢OBnI￿ ts eX￿ndI￿re ts x¥)n as therc i* a k811 or ¢MstnKlivc obliyiion commiiiin8 Ihe h8riiv 10 thai expendilure. li is p￿￿bIt lh￿ a tr￿S[cr of ¢coThomi¢ b¢rKliis ii'ill bL' required in SLiilemeni and lh¢ imouni of lh¢ obligatiott bc m¢Asur￿ reliabl>'. Expcndilure t5 aLLounied for on an accrua15 basis oiW lias been rlissified un¢kr hcBdin&s Ihal a8gfLBDlC LII coas re￿￿d io the caie¥ory. WhLre ¢osts ¢annoi b¢ dirn'¢il IttTibuled w particular hcadinK5 h&ve been alloca￿ 10 aciiviii¢s on a blsiq ¢IMsis*n¢ M'iih th¢ UF* ol. r¢sources. Grants oltered subj¢it io emdilions iihiLh at thc Lnd dllte nffled 0 &offlffliullLlll bui occrwyi as ¢.Yp¢ndiiuT¢. T•ngibk fi¥¢d *M¢¢S TAn8ibl¢ aT¢ silied ai ¢ost or valualiov k55 aLrUmula￿d and Trccmla*d impllirmeni lo￿,8. Cost in¢lud¢s ¢osi$ dirrfilv *iiribui•ble lo makin8 Ihe asset capable of OPLraiir¥ ￿ iniL'nded. Thc charily has thc ri8hi io (Kcupy orK1 use for its ¢￿1￿￿¢ (thi¢¢ts ¢¥main thngible fixed ass￿￿ in¢luding ih¢ church. halls and manse. vesied in ih¢ lotsl are Ihe Mini%iT and m¢mbcrs of Ihc Dcacon5' Court. No ConSider￿10n is pa)"able for ihe Dr rhe￿ ass￿$. ￿"p¢￿di1ure Inlurrn￿ on Ihe repair ar￿ mainienanie ol. these &%sets is charged Is resources eKr*nded th¢ &hi¢m¢DI of FiH*ncial Adiviiic5 the pCrN￿ in H'hich ihc All tsnpible fixed Assets CO*in@ irt ts¢e$5 of £l.(KKI haling u us¢ful life gr¢fyter Ihin one vear. oiher ihan iknse acquired for a specific purrK)se. are eapitsli*d. IkprLTiJIMm is proi"id¢d on a 5traigli¢ line b&sis 10 iNrilL off Ilie Jt or iniiial Value. Iw rrsidual valull ofiangiblv lixd asscts ov¢rthcir ￿lMated u5Lful liv¢s.' PayL 17 coniinuLd... MARTIN'S MEMORIAL CHURCH OFSCOTLAND Notes to the Fin*nti41 ￿￿terne￿￿- for the Ye*r Ended JI Dettmbbtr 202S ACCOUNTIPIC POLICIFS- eonti**td Tanglble flxtd assets Freehold buÉldin8S- NIA FixiuTe& rtiiings and equipmeni- 3 w 4 v¢tiN on co NIA T•xatlora The charity is recogthised as a cknrii). forthe Pur[￿ ofappli¢abk ￿K￿liOn ond is thcreforc cxempi frybm ort ils chariiabl¢ a¢tiviti¢s. Tk chariTh' is not rtg1s￿￿¢d for VAT and r¢￿￿¢¢$ cxpend￿ ther¢for¢ incltsdc irTecovLrable inpul VAT. Fund •¢eounilo¢ Un￿sEri￿led fthrtlts wi b¢ used i%ith th¢ ¢hwithble obieciiv¢s at the dis¢reuon of th¢ Ir￿tt5. Rcsiricied funds can onli. b¢ used for pArticular r¢stri¢ied pu￿05¢5 Il'iihin the objects of thc ch&ri¢y. emriciions aris¢ when 4*Lified b). d¢)nDror kn.h¢n funds thre p¥ni¢ulw ttStri¢I&￿ puTpos¢s. Indnwin¢ni futhd5 arc lunds ii'hich h•¥e b¢¢n gilen (M Ihe crndiiion th81 the origiMI capithl sum is redu¢¢d. bui ihe in¢om¢ ili¢refroin is for pur￿* d¢fin¢￿ in accordanc¢ wi¢h ¢he obje¢LÈ ofthc chariry. Furthcr explanRiion of th¢ noture and PU￿ of each fund is irKluded in ihe ncde5 19 ihe fin4n¢iil sthtement& Investments Fi¥ed aSsL￿¢ in%'4s¢m¢ni$ ur¢ 51akd ai rnDrkLY valw 41 th¢ baLwKe St￿ da*. Unr¢alis¢d Bains &rtd los*e5 repres¢nl ihe dilYL'Tence between the markd i'blu¢ al ihe be8innin8 and ¢Dd of lh¢ finaTheial year. or ifpur¢h•s¢d tn lh¢ year. Ihe differen¢¢ b¢N¢¢n th¢ ¢oJ ortd markii valuL' ￿ Ihe ¢nd of lh¢ Y￿r. RLalÉsL.d 89in3 losses r¢prQ￿¥n1 the dilTLrence lytiieen IhL' w¢ttd5 on disW￿l and th¥ mawkil l'olue th lh¢ starr of the year or CO￿ ir purchased in the %"e•r. Debtors ind eredlt• TradL and oth¥r dcblors are re￿￿nI$¢d ai the sdtl¢ffl¢nl due •n¢r an%, irnde dixount otT¢red. Prep)>'m¢nis are valued lli ihe amo¥ni PT¢pgid n¢1 of an) Irade discounts du¢. CrtdiioTS and PTOVi5ion5 4r¢ r¢¢ogni%d wh¢rL' the churiiy has a pr¢s¢tH pbliyiion r¢suliing Irom a pa* eveni Ihai will pmbably result in ihe IT•nsf¢r of funds to a Ihird panv and the aniwrti duL 10 S¢1ile obliyiion ¢oth b¢ measured or C￿lma1td reliabl). CT¢diiDr5 and pro&ision5 are nornillll!. r¢¢(%nised ai Ih¢iT selllemeni amount after allo￿.1￿￿ for trade discwnis due. DONATIOP4SAND LEGACIES 31.12.25 Toial fund5 31.12.24 Tthal runds I1bvv￿￿¢￿J funds R¢5wictrd runds ETrkni'm¢ni funds Olyerings Gifi aid Days of Cjiving Granis Third pffj, coll¢¢iiort$ 147.365 30.81 285.676 42.811 51.616 794.087 4.275 207.245 45.049 46.616 119.142 4.671 12.0(Xl 51.616 700.353 4.275 33.734 211.910 906.555 1.178.465 422.72J Pag¢ 18 Ilirtued.. MARTIN'S MEMORIAL CHURCH OF SCOTLAND for the Year Ettded 31 Detethber 2025 DONAT10145 AND LEGACIES- cootknutd GI￿ts I￿1Ve￿ inclth in the I￿$Ve. are as follo￿￿ 31.12.25 31.12.24 Garfield Westsn Foundttiion Noyum TA￿1 NHS Wesiem Isles Chur¢h of BTants- Convcner Fèith Pro8ramff Church of Scoiiartd Bfdnts- Seeds forGrowth Lixed Placcs ol"Worship Gwanl &.heme 8enL.fKI Tru51 ctlurch of ScoilDThi- Mnin Gr￿1 Hop¢ Trus¢ Rozellc Tru 30.0(K) 15(Kl 20.0(K) 13.734 20.0(X) 104.853 13.669 10.1 9.973 83.( 2.5( 794.087 119.142 OTHER TRADING ACTIVJTIES 31.12.25 31.1124 Toial rund$ R¢Ari¢ rund5 EndoiYm¢nt fu￿$ runds runds Use of premises Widdin8s furt¢NIs Life &nd Work *les Confcrcnce5- income Awak¢ning Minixri 480 2.913 203 23.753 19.831 154 294 22.17J . 21.799 294 22.175 21.tyl 44.422 44.422 47.242 INVE￿mENT INCOME 31.1125 Tothl runds 31.12.24 Total runds Umiii¢Kd R¢￿rickd fiinds rund5 Endoiiin¢nt rurhjs Bartk in¢e Car lojn ini¢res1 1.481 5.918 7.3 12.689 1.596 5.918 7.514 12.729 Page 19 continued... IARTIN'S MEMORIALCHURCH OFSCOTLA%I D Note5 to the fininti*l Ststements- tontinued ror the YtAr Ended 31 Deeember 2025 k41SING DONATIONS AND LEGACIES 31.12.25 Total rund5 31.1124 Tthal runds UJw¢strickd rund> RL*ricÉed runds En(kni'meni funds FundraistDg ros CHARITABLE ACTIVITIES COSTS Grdni fundine of ¥lii'ili¢5 Isee noie Suppon 051s (see noie 91 Cogs I note 7) 81 Totois Charitabl¢ activitie5 Staffing ¢o¢ts 237.185 69.076 15.IXKI 12.194 264.379 69.076 i06.261 15.0(M) 12.194 333.455 DIRECT COSTS OF CHARITABLE.4CTIVITIES 31.12.25 31.12.24 Sthff costs Our Giving To Grow Presbyt¢Th dues Minism expenses Conl¢rL'nres- exrrtn>es Fabric repairs & maini¢Dancc Htai Ond lig Publication5 Prifiiing and stsitonern. Lifc & Work. puwhased Raies and insuranc¢ Presenialions Bertevolertc¢ p3￿Ments Live-stream Tunoipg L05 CongrL'8ational aciivi¢i¢5 Bank eharpes Commtsnion tKr*ngs Organ and piano m3int¢n•#c¢ Children & Youth Wotk Third part) di5burkmenis PFa)'¢r Diiding donaiions AiYak¢ning Mini*riL Leadership Team Trdvel & subsi#ence Training Depreciaiion 69.076 95.621 2.J91 5.381 18.798 2.092 33.135 1.08) 40.4( YO.422 1.683 1.098 14.492 10.939 20.2 448 9.153 448 &992 305 912 14.299 11207 193 3(KJ 373 3,977 4.455 1.940 14.741 3.564 3.065 8.589 9.986 17.082 1.222 4.563 4.915 2.379 11.855 8.254 6.362 674 31h.261 270.062 Pa8e 20 ¢ontInU￿... MARTINIS MEMORIALCHURCH OFSCOTiAliD N•tts to tht Fin#•titil St*itm*#ts- e•lltin*td for tljt Year Ettdtd 31 December 2025 GRANTS PA YABLE 31.1? ?5 31.12.24 Charitsble aai¥bll¢S 15.0(Kl The total 8r8nts rAbd 10 in*iiuiiL￿S durin8 Ihe I'tar as follows.. 31.12.23 lli¢ Shed Proje¢¢ Iscioi 15.0 SUPPORT COSTS Goiernan¢¢ Financ¢ Toiuls Chari¢abl¢ fy¢ii¥iti¢s 10.2 12.IIM 10. TRu￿EES, REMUNERATION AfiD BENEF115 Rev. Tommy m￿N¢$I is Temurth*d through Ihe Church of s¢￿1&￿j ¢entsal (see no* I I l. £80 12024 - £Nill pxid 10 Tornm¥ MacNI ¢11 in io his I￿k Sl¢¢pin8 liiani.. Sales tnr ihe book WLTe reccived by ihE churnh and repaid 10 hiffl dirttyli.. The minisler is &rynplny¢d b) Mwtin's Memoriol Churth of kniland receivin8 remunemion of£?6.W8 durifi8 2025. Durin8 lh¢ y¢&r thc followin8 amoun￿ M'LYt rAid 10 ILKal ￿SIn￿ with ￿'horn th¢ a conimllin8 intcre4.' £12.028 12024 - £7.0151 io Hebmm in rel￿10￿ ￿ IT s¢rvi¢es provided. Paul Burky 1$ the PTopfi¢lor ol. Ihis busSne STAFF COSTS 31.12.25 31.12.24 W4ge8 ind 8Altries 69.076 40.41 69.076 4V.4U6 Th¢ •vern8e monihly number ofemplo)ees during }"¢4r wos follows- 31.12.25 31.12.24 Tu¢hing Pamor Youih PaMor Live Sire8m Team Adrninisiraior Music 5tan' PT¢miSC5 mainiertance Mini5rry Supprrt Worttt No emplo)'¢¢s rrf¢iv¢d cmolurnLnis in thLeSS of£tA).Iw. Pa8e 21 coniinuLd... IARTIPI'S MEMORIALCHURCH OFSCOTtAND No¢¢$ to the FiDin¢iAI Ststtments- tontiADed for th¢ Year Ended 31 December 2112S STAFFCOSTS- coatiaued Chur¢h of Scotland stipend poliej. All Church of Scotland corwegaitotls coniribuic io the Naiional stipe￿ FUNJ which bc4rs Ihe ¢0s¢s of 811 minis¢¢rg slirrtnds und emplovers. eomtributl¢M15 for nuional insurance. p¢nsiort And h(MJ5tn8 and loan fund. MinisiLrs' siipends arc paid in accordatK¢ ii.iih Ihe naiional siipend stale. i%hirh is rclated ￿ years of servi¢¢. For IhL' v¢ar und¢r rcii¢ii' Ihe mininium Sti￿nd 144$ £3ry 433 12024- £31.6421 and th¢ m&iifflum Aipend in 5th and 5ubs¢qu¢ni years of scrvKc was £39.850 12024. f3X.11841 12. COMPARA TIVES FOR THE ￿ATEmENT OF FINANCIAL ACTIVITILS F￿dOwMe￿l fur￿$ Toial runds furMIs runds INCOME AND ENDOWMENTS FROM Donlliion5 and leBa¢ies 195.262 227.461 422.723 Oiher tradTrn8 aciiviiies Inv¢Ameni in¢om¢ 47.242 2.576 47.242 12.729 10.1SJ Total 245.080 237.614 482.694 EXPENDITURE ON Ch#rltAble a¢tivititt Churitsble aciiviii¢s Sta￿1n8 cosis 205.112 1.136 18.592 48.6tA) 223.704 49.796 To¢•1 206.248 67252 273.500 NET INCOME Trinsf¢rs be¢w¢en fuwds 38.832 170.362 314 209.194 Net movement lo fundj 38.518 170.676 x￿.194 RECONCILIATION OF FUNDS Toial furKls bmu8hi tor4¥urd 86.228 698.g 1.628 786.762 TOTAL FUNDS CARRIED FORWARD 124.746 869.582 1.628 993.956 Page L? cot)Linued... MARTIN'S MEMORIALCHURCH OFSCOTLAND for Iht Yt*r E*dtd JI Det¢•bb¢r 2025 13. THIRD PARTY DISBURSEMENTS In additi￿ ￿ the General Fund Incorn¢ IIK. follow'in8 LMUNne fmm Special CollL*iions received and disbursed during the vear.. 2025 2024 Restrltted Centnl Fund Poppy Scoiland R¢v. Tominv Macneil- book ￿leS Alzh¢im¢r Sroiland (from lun¢rnl collttiionsl Marmillan Cancer Ifrorn fiin¢Tal colle￿I￿n$ Fire Fishiers chartl) Tht Shed Ifrom funttal wll¢¢tionsl Crossroads Leivis Ifrom fun¥ral ¢ollrtlion$l Beihesda (from fun¢rnl Lwllkciionsl RNLI Ifmm funcrdl collections) Comp4ssion UK IKin8dom Ki(l$l British Heart Foundation (from furthl eolleaion$} Siornoiv8v Priniary School WICCI Ifrorn funernl colkciionsi Taigh Shiphoirt Man Up UK Ifrom funerlll colleciion51 Annelise Rei'iii (from funeral collections) Childr¢n wilh Can¢¢r UK IfT(*n fun¢Yal Libll¢¢iiong1 360 32U 65( 144 350 557 314 430 553 420 1.707 155 581 4.45J 4.913 Pray•r Mttt5n8 Donxth)ns The Leanne fund Women's Aid Op¢n D¢Jors Th¢ Shed. vnri¢)us Bdhel Studerb15 Evan8elical Allian¢¢ H¢brid¢s Alpha Macaulay Coll¢ 230 250 250 629 1.250 750 240 250 1.940 2.379 Totil 7.294 Pa8¢ 23 ¢￿tinUed... MARTIN'S MEMORJALCHURCH OFSCOTIAND Notes to the Fin•nci&l St*ttty¢nts- eoDtin#ed f¢*r the YuT Endtd 31 Detethb¢r 2025 14. TANGIBLE WIXED A&SETS reehold properti" Pr0￿cl Equipm¢ni To1￿$ COST Ai l J￿￿1V 2025 Addiiions 330.497 .151 827.542 62,538 47.530 4R9.186 875.072 Ai 31 Dccember 2025 330.497 923.693 110.068 1.364.258 DEPRECIA TION Ai l Januan 2023 artd 31 DK¢mb¢r 2025 60.289 00.289 NET BOOK VALUE Ai 31 Deccrn￿.r 2025 330.497 923.693 49.779 1.303.969 Ai 31 Dt¢¢mbrr 2024 330.497 96.151 1249 42&897 I& DEBTORS: AMOUNTS FALLING DUE II'ITHIN ONE YEAR 31.12.23 31.12.24 O¢h¢r &biors 3.721 5.679 I& CREDITORS.. AMOUNTS FALLING DUE WITHIN ONÈ YEAR 31.12.25 31.12.24 Other loans15ee ntye 18) ()Iher crediior tX.fLrred in¢om¢ CrLdithrs and 2Lcru2I$ 55.000 5.199 3.943 14.362 50.216 62.068 17. CREDITORS: AMOUNTS FALLING DUE AFTER fvIORE THAN ONE YEAR 11.12.25 31.12.24 ()ther loans (*'¢ noie 181 23.0(K> 25.OLW) LOANS An nn4LIysis of Ihe maturits. oflothns i58ii"¢n b¢loii': 31.12.23 31.12.24 Amounts fnllinB du¢ ivithin or* y￿r ffi &rrwLd.. Oih¢r loans 55.000 AmounLS falling b¢ts¥ttn one and Y¢￿.. Chwch ofscoilorLd h) 25.(AKJ 25.000 Included iviihin crediiors falli118 alicr ont trear is a bJlant& of £25.(KXI due lo the Church ofscoiland. There is no inler&51 chllfBed on Ihe balance and rcpa)"mLni will Mlv k r¢qUIr￿ in the cvcnl of ihe manse pro￿Tty ing sold. Pag¢ 24 continued... MARTIN'S MEMORIALCHURCH OFSCOTLAND Notes to the ￿￿￿ntial St•temeNts- ¢ontiuued for tht Year Ended 31 Dtetmb¢r 202$ 19. MOVEMENT IN FUNDS N¢1 movcmeiii Trnnsfers Ai 31.12.25 Ai 1.1.25 funds Unre5tritted funds Generdl Fund Guild Awakenin8 MithiAri¢s 116.636 121.4741 7.4571 87.705 134 23.6hl 7.976 6.657 9.028 1?4.746 111.5( Restrkted funds G¢nerdl Furbd Children & Youth Work Fund Future Projects Fund Shed Projec( Mons¢ Projrfi Prayer Mecting Fund StatYin8 Fund Ftxed Assets 4.477 14.3971 10.(M)o 767.287 559.fA)8 2th.109 39..l88 I l.LJ21.4721 1266.1091 139.3811 15281 51.354 1.278.969 305.423 528 132.038 183.392 1.278.969 S69.382 9(19.773 1.777.7¥4 EDdowmeRt funds Jane Cook Maekenzie M¢mofio1 FuDd 1.628 1.628 TOTAL FUNDS 995.956 894.956 1.890.912 Ncl movemenl irt furKts. incI￿l¢d in lh¢ abov¢ are follo￿. Imxbrning r¢50urL¥% MovLmLni Unrejtrltted fvnds General Fund Aw•k¢nin8 Miniaries 215.847 42.081 1237.3211 3.1.4241 121,4741 6.657 257.Y28 (272.745) Restrlttsd fllnds General Fund Children & Youth FurMI Fuiure Projects Fund Pr8yei M¢eiing Furnl Ststrin8 Fund 4.J75 26.481 770.71% 2.468 168.431 14.4551 i¥oi 10.(HJo 767.287 528 132.078 11.9401 36.3931 972.473 62.7Th)1 909.773 TOTAL FUNDS 1.23U.401 335.445) 894.956 PagL' 25 continued... ARTIN'S MEMORIALCHURCH OFSCOTLAPI'D Notes to iht Financial StAtemeni$ continued ror the Yegr Ended 31 Dttember 2025 19. MOVEMENT IN FUNDS- eonilnyed CompArAtiV¢5 for mowemethi in funds N¢1 movtm¢nl in funds Transfers bciivLeA Al 31.12.24 Ai 1.1.24 Unrestrlcted funds General fund Guild Aivakening MirtistriL 86.094 134 30.856 116.636 134 7.976 86.228 38.832 124.746 Restrrcted fund) G¥ncrHI l.und uliir¢ Proj¢L15 Fund Sh¢d Pr¢ijici Mon5¢ Projwi 4.407 389.002 266.109 39.388 12441 170.606 314 4.477 559.608 206.109 39.388 698.906 170.362 314 869.582 ERdowmen¢ fund$ JanL Cook. Ma¢kin7.ic Mlmorial Fun4J 1.628 1.628 TOTAL FUNDS 209.194 995,956 Coinparaiive nei moveni¢ni ID funds. in¢liided irt the ahovc aT¢ as l0110%4'$: InLomiiiB resourLIs Rewur£es ¢¥p¢nd¢d Movemcni irt funds Unresirleted funds G&n¥r&l l.uiid 225.249 1194.3931 1,85SI 30.856 7.976 245.080 1206.2481 38.832 Restrlcted funds Gin¢rul F￿rt￿ 4.671 181.914 2.37Y 48,660 12441 170.606 Prayer MLL'iin8 fuiid 8thfti118 Fuii 12.3791 4R,6601 237.614 67.2321 170.362 TOTAL FUNDS 482.694 273.5001 209.194 Page 26 eon(inued... MARTIN'S MEMORIAL CHURCH OF SCOTLAND Notes to the Tin8nei•l StateThents-toAtinlled for the Year End￿1 JI Decethber Z02S 19. MOVEMENT IN FUNDS- ¢oDliA¥4d A currcni )'car 12 rnonihs and Prior )rar 12 months combined p)SLiiiJn 15 a5 follo￿5.. Nei nKbvement in fur¥Js Transfers Iw¢¢n rund5 Ai 31.12.25 At 1.1.24 Unrdtriettd fu•ds G¢n¢rHI Fund Guild Awak'¢nin8 Miniaries 9.382 17.7711 87.705 134 14.633 9.028 23.661 86.228 •4.015 1.257 111.51M) Restricted funds Genernl Fund Childr¥m & Youih Work. Fu￿1 FuluTC Projrft$ Fund Shed ProjeLI Mans¢ Proj¥Yi Prayer Me¢iin8 Fund Suffin8 Fund Fixed 4.407 14.1)831 10.( 937.893 10.01 305.423 389.￿￿2 266,109 39.388 11.021.47?1 {26& I￿4) 139.3681 15281 51.J54 1.278.969 528 132.038 183.392 1.278.9 1.080.133 11.2571 1.777.784 Eodowment ftynd$ J4ne Cook Ma¢k¢nzi¢ M¢mori*l FUNJ 1.628 1.fy28 TOTAL FUNDS 786.762 1.104.lJO 1.890.912 A curreni y¢ar 12 monih$ and pri￿ >'e&r 12 mmihs ¢ombincd moiemenl in in¢lud¢d in Ih¥' abov¥ #fi. folloii'& Incomin8 rcsources Mov¢m¢ni in fund.% ¢xpcndL*J Uttrutri¢f¢d General bund Ai¥￿¢￿•￿$ Mini*ri¢S 441.ly 61.912 1431.7141 47.2791 9.J82 14.633 503.001 1478.99Jl 24.015 Restrleted fundi General Fund Childrtn & Youth Work Fu￿1 Future Proj¢rlS Fund Prnycr Mc¢iirb8 FuThl s￿￿1￿￿ Fund (9.3701 116.4811 114.7291 14.3191 85.0531 3241 10.o(Jo 937.8Q3 528 32.0311 26.481 952.622 4.847 ry17.￿1 -210.087 129.9521 .080.135 TOTAL FUNDS 1.713.095 )11.9451 1.104.150 Purpos¢ of fvnd$: Unrestric¢¢d Genml Fund- to fuT¥J regularchureh adiviiie& PaBe 27 ¢onlinued... MARTIP4"S MEMORIALCHURCH OFSCOTtAf*D Noi¢s ¢0 ihe Finafytial StiteffleDts- coitinwed for the Ye*r Ehded 31 DttÈ*b¢r 2025 19. MOVEMENT IN FUNDS- conli*xd Un￿StrICted Guild Fut¥J- 10 fuThJ ￿gUlar 6ubld ociivitits io fund ¢Jona1￿$ io good ¢au5 Unff*rided Av'akcning Ministrie$- io trd¢k. the growin8 orAw￿.¢￿iDB Ministrie& RcMric￿￿ G¢o¢ral Fund- io fund 4￿cifIC proje¢1 ¢oM5 Ihr¢yJ8h colleciions. Th¢ rcwliin8 dowions to th¢ third panie5 dre oft¢n rO￿￿¢d up. bv u irllnsfer fr(th ihe UthrmriLl￿l General Fund. Re*ricied Childr¢Th & Youih Work Fund - ￿ fund sprtific proj￿ COSLK itKludittB ¢xp¢ndiiure fund¢d by resirieled 8rani incoJn¢. R¢5tricled FuiLtrL' Proj¢Lts Fund - lo fvrwj the refurbishm¢rf ityd d¢v¢lopffleni of lh¢ ¢hur¢h buildin8& At 31 De¢emlJer 2025 Ihe Cl￿¢￿ ofihis t￿￿1 li'&% Ifansf&rr¢d 10 the nLiV Fixed Ass¢ts fund. R￿ri￿¢d Shed Project Fund . lu fund T¢furbi¥hmeni of ihe gddiiiond ¢hurth buildin8 wd Alw to fU￿j rcv¢nue Osts sueh 88 ihe Shed Ptoj¢d Worker. IThL cash reserve5 of Ihi5 fund iycrc vansfer￿d 10 & n¥w charitv sci up sp¢cificalli' for ihis w'wk". ?9 (kiobcr 2021. AI 31 De¢emlw 2025 ihe eniire fund ￿a$ tr)th$f¢rred to the ncw FiAed A55eis fund. Rl.￿ric1£d Mansc Proj¢¢i Fund- io m•k¥ proi'ision for iiiiprovemcni and developrnent of the manse. Ai 31 tkcember 2025 the ¢niir¢ fund ￿nsf￿rr￿ 10 th¢ fix¢d Assets fund. Resiri¢i¢d Pray¢r MeeiinB Fund - io fund don81ions io local. naiional and inlernaibofial 8ood ciu5c& Offerin8S 8bi¢n IhTpu8houi the year disbursrd ￿.(1)r& Iht ieor-end folloii 108 dixussiort ￿'1th ih05e ii'ho aiiend Ihe praver Ine¢iifl& Resiricild Starrin8 Fund - io reco￿ in¢om¢ ftttlved particularly ￿ cover local sthifittB CO￿ and related expend¥iuT¢. Jsne Cook. Mo¢k¢nzte Nlemorial En&￿%￿nI Fund- to proi'id¢ grants10 Ihc ofihe wÉsh. RELATED PARTY DISCLOSURES R¢liied pafft iTan4ctions 4r¢ dis¢losed in N'o* 10. Pag¢ 28 MARTIN'S MEMORIAL CHURCH OF SCOTIAliD Detaikd StatemtTrt ofFin•ncial Artivilies for the Year Ended 31 Dt¢¢mb¢r 202$ 31.1?.25 Total lunds 31.12.24 Total funds IlnreAricted R&rts￿led End0￿'M￿OI funds INCOME AND ENDOw￿l£￿rS DonAtions And leyeies otr¢rinBS Gift aid Da)'s of Gii'ithg GTBnts Third party ¢olltttions 147.365 30.811 285.676 42.811 51.616 794.087 4.275 207.?45 45.04¥ 46.616 12.IKrfJ 51.616 7(4J.353 4.275 33.734 4.671 2ll.910 966.535 1.17&465 422.723 Other trAdln8 Acllvlt5u Use of premises Weddings and funerals Lite and WO￿ sales Conferences- incomc Awak¢nin8 min￿rieS 48 1915 154 294 22.175 21.799 22.175 21.P¥J 23.753 19.831 44.422 44.422 47.242 Ib)vu¢m¢ty¢ lo¢o*¢ Bank in¢¢N'st Car104n iniere 1.481 5.918 7.399 12.68Y 40 1.396 3.918 12.72Y Toi*l Intomlni r4sour¢¢s 237.928 972.473 1.230.401 482.6114 EXPENDITURE Fundr•i$ing ¢osts Chlrltxble #¢ilvlil¢* Wa8e5 Our Givin8 To Grow. Presbyierv dues Miniswv expenses Conference5- Lxpert Fabric repairs & mainiengnce Hut artd IiBhi Publi¢Aiions Printing and sts)iionery Lifc & Work purchascd RAle5 al￿ insurance Pr¢Sen￿lIOnS Bei￿V01t￿Ct payments ca￿1￿ fvrward 42.168 95.621 2.391 5.381 18.798 26.9L 69.076 95.621 1391 5.381 1&798 2.092 33.135 1.082 40,40 90.422 1.09¥ 14.492 10.939 20.29(1 1.80? 40 448 8.992 305 33.135 1.081 298 44 9.153 9.153 912 912 238.558 211. 27.049 191,28 This py does noi frrn ￿ ofih¢ sthlUlOn' financial ￿￿ements Page 29 MARTIN'S MEMORIAL CHURCH OF SCOTIAND Det*ll¢d Stsfemtnt of Fitt•ncial Activit•es for tht Ytar Ended 31 Dtternb¢r 2025 31.12.25 Tothl funds 31.12.24 To¢al runds Unremricied funds Re4tric*d funds E•do*Theni tunds Charitablt *etivitle¥ Brought forward LiidL451rcam wnning costs Congre8aiional a¢iiviiies Bthnk char¥L Coinmunion expc Orgiin llnd piano maintL'nll￿¢ Cliildren & Youih Work Third par¢v disburs¢ments Pral'er In¥¢lin8 donoiions Awakening MiniAri¢s Legd¢rship T¢oin costs Tra¥¢l & %ub5iStenc¢ Trninin8 Dcpreciaii GT&nt$ 10 in￿li￿lI￿n$ 211.51J9 12.5¥49 11207 193 3(M) 373 2.496 27.049 1.3 23¥.558 14.299 12.207 193 191.286 9,986 17.082 1.222 373 3.977 4,455 4.563 4.915 2.379 11.855 8.254 6.362 674 11.298 4.455 1.940 14.741 3.564 2.169 14.741 3.504 3.065 8.S89 896 8.589 15.C 1s.orJ) 2￿.551 60.710 321.261 270.1)62 Support ¢wi$ Ac¢ouniaftc)' Pavrtsll adminixraiiot) 821 1.173 821 1,819 1.619 3.438 GovernAllC• Colts AudiloT%' r¥muniraiion 10.2(KJ Tothl resources ¢xpendrd 272.745 62.7￿1 335.443 273.51)0 N¢t IAeom¢ 14.8171 9.773 894.956 This pog¢ d(*s not fLYm part of the staiuior%' financinl 5ththents