Lossiemouth Church of Scotland RECEIPTS AND PAYMENTS ACCOUNTS 2025 Congregation Iyo: 311919 Charity no: SC000880 Reference and Administrative Information Charity Name: Lossiemouth ChuTch of Scotland Charity Registration Number: SC000880 Congregation Refere￿e No: 311919 Contact Address.. Mr NJ Smith LynhuTSt James Street Lossiemouth Moray IV316BY Trustees Kirk Session Rev G McKee S McSh¢ffrey Mr NJ Slllith Mr C Sfrwart Mr AD Wares Mrs J Wares Mr S Anderson Mrs R Andersun Mrs J Flett Mr P Brash Mi W Smith Mrs K Robertson Mr N Simpson Mrs J Stewart Mrs V¥, Knowles Mr E P¢trie Mrs I Kielhom Mrs L Main Retired 2025 Retired 2025 Retired 2025 Retired 2025 R¢tired 2025 Principal Offiee-bearers Minister: session Clerk Mrs S Mcsheffrey MrNJ Smith Church Treasurer: Independent Examiner Mr Benjamin Stew(lrt 17 Kinnedar Streel Lossiemouth IV316AS Bankers Bank of Scotland 90 High Strcet Elgin Moray IV30 IBJ Trustees, Annual Report Structure, Governance and Management Governing Document The Church is adminisfrred in accordance with the tern]s of the Deed of Constitution. Recruitment and Appointment of Trustees Members of the Kirk Session are the charity trustees. The Kirk Session members ar¢ the elders of the church and are chosen from those members of th¢ church who ar¢ considered to have the appropriate gifts and skills. The minister, who is a memb¢r of the Kirk Session, is elected by the congregation and inducted by Presbyt¢ry. Until 31 Dec¢mber 2023, the congregation also had a CongregationaI Board, whose members were also charity trustees. On unification, the Unitary ConstTtution was adopted, and as a result the Congregational Board fell into abeyance, and the members of the board at ihat time no long¢r remained as trustees. OrganisationaI Structure The KiTk Scssion which meets six tin3es a year is responsible for .8piritual affairs within thc church. Meetings continued regularly in 2025. From l January 2024 with th¢ union of St James, Church and St Gerardine's High Church in Lossiemouth, the Unitary Constitution was adopted, which meant that the Congregational Board fell into abeyanc¢ and the unified church has been run by the Kirk Session and designaled committees. 'fhe de8ignated conllnittees set up in the united church covered 5 areas; Worship, Nurture, outreac￿ Finarftce and Property and lastly Communication and Social. Objectives and Activities The Church of Scotland is Triniiarian in doctrine, Refonned in tradition and P[eSb￿erian in polity. It exists to glorify God and to work for the adv£￿cement of Christ's Kingdon) throughout the world. As a national churc￿ it acknowledges a distinctive call and duty to bring the ordinance5 of religion to the people in every parish of Scotland through a territorial ministry. It Co-opcrates with other Churches in various ecumenical bodies in Scotland and beyond. Lossiemouth Church of Scotland offers a sing]e diet of Sunday worship at l 0.30am. During the l 0.30am service. the children of the hurch attend the weekly Sunday School. The Guild meets on alternate Mondays from September through to March. 'fhe Church has a Praise Group who lead Praise Concerts usually twice in the year. Members of the church also a Bowls group in the Church Hall on Friday afiernoons, welcoming both members of the church and visitors. During 2021 and 2022 a new Presb)Qery plan was developed with th¢ outcome in I,ossiemouth being that the two congregations of St Jam¢s' and St Gerardinc's High ullit¢d using thc buildings of Sl James,. This part of the plan camc into fruitRon on l January 2024, and the united church is known as Lossi¢mouth Church of Scotland. Trustees, Annval Report (eont) Year ended 31 December 2025 Achievements and Performance This was Ihe second year of the united Churcty and the two old congregations have continued to unite together with great purpose and desirc to make the union a success. Thc numbers attending we¢kly service in tbe old St James, building are 5(W/o higher than kfor¢ the union and members of Ix>th the old congregations gladly fulfill the roles and tasks of the united church. This is v¢ry encouraging for the future development. There are plans to develop th¢ church site, how¢ver these need to be held back until the St Geradine's building is Sold to release funds for any developmenl. All the chur¢h groups flourished during the year. alld the church hall is used by groups every day of the week, hence bTin8ing the church itself more into the community. The Lossie Stngcrs who are associated with the church perfomed 2 concerts in the church during the year with nwiy of ihe audience new to the church. Despite a large financial loss this year, due to th¢ requiTements of121 Geor¥e StreeL the church decided that it was now appropriate to unite with the adjoining parish of Duffi￿, Spynie and Hopeman and thus complete the requirements for this parish of the Prebytery plan. The old St Gerardin¢'s building was oftered for sale and an offer accepted, and it is expeoled that missives will be concluded early in 2026. Finally with the retiiement of our Minister, Rev Geoff McKe¢ in September 2025. we await Premission from Presbytery to call a minister for the new united Charge. Financial Review The principle source of the church income is the weekly congregation offering which remained stsble over last year. However due to the way that 121 George Street calculate its requirements (basically based on income 2 years previously). the requircments from 121 George Street rose by 200/0 (approximately £8,500). There wer¢ on¢-off faLtors which caused this and requirements for 2026 will reduc¢.Other expenditure retnained constanL and we did not have to spend n¢arly as rnuch on fabric works this year. However the large Tequiremenis fTom 121 meant that we had to transfci £8,000 fmm the fabric fimd to the general fund in order lo be able to continue to pay our suppliers. In total, Ihe unrestricted funds showed a deficit of £5,247 in 2025 (2024 deficit of £7,602) whilst the restricted funds had a 2025 deficit of £1,322 (2024 sU￿lUS £267). In tot