Cross Ness Church of Scotland Trustees, Annual Report and Accounts For year ended 31 December 2025 Congregation No: 442341 Charity No: SC000991
CROSS NESS CHURCH OF SCOTLAND Trustees. Annual Report Year ended 31 December 2025 Contact Address: Treasurer I Cross Skigersts Road Ness Isle of Lewis HS2 OTD Trustees: Rev Dr Ben Johnstone Mr. lan Maclean Mr. John Hebditch Dr. Christopher Barrowman Mr. Norman Macle(MJ Mr. Donald Smith Mr. Donald Mac4rthur Mr. Angus Graham Mr. AILan Murray Mr. David Morrison {Resigned 01101125} {Resigned OII01125) Principal Office-bearers: Minister: Interim Moderator: Clerk to Kirk Session.. Clerk to the Deacons, Court: Presbytery Clerk: Church Treasurer: Vacant Rev. Dr Ben Johnstone Dr. Christopher Barrowman Mr. David Morrison Mr. John Hebditch Mr. Malcolm J MaclecKI Independent examiner: Mr. John E Moffat BA FCA CIB sery1s 63 Kenneth Street Stornoway Isle of Lewis, HSI 2DS Bankers: The Royal Bank of Scotland 17 North Beach Street stornoway Isle of Lewis, HSI 2XH
CROSS NESS CHURCH OF SCOTLAND Trustee5' Annual Report (contd) Year ended 31 December 2025 Governlng Document: The congregation has a Kirk Se55ion and Deacon5' Court which operate in temis of the practKe and usage of the former United Free Church of Scotland as carried forward into the law and practice of the Church of Scotland as a result of the union of the United Free Church of Scotland and the Church of Scotland in 1929. Recruitment and Appointment of Trustees: Members of the Kirk Session and the Deacons, Court are the charity trustees. The Kirk Session members are the elders of the church, and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The Deacons, Court comprises the members of the Kirk Session as well as additional members drawn from among the Memir5 of the congregation who are considered to have the skills and commitment to contribute to the management of the financial and fabric affairs of the church. The minister, who is a member of the Kirk Session, is elected by the congregation, and inducted by Presbytery. Organlsatlonal Structure: The Kirk Session, which usually meets atKJut five to six times a year, is responsible for all spiritual matters within the church. The Deacons, Court which also meets approximately five or six times year, or more, if necessary, Is responsible for temporal (building and financial) affairs within the church. Objectives and Activities: Overview The Church of Scotland is Trinitarian in doctrine, Reforrned in tradition, and Presbyterian in polity. It exists to glorify God and to work for the advancement of Chrisvs Kingdom throughout the world. As a national Church, it acknowledge5 a distinrtive call and duty to bring the ordinan5 of religion to the people in every parish of Scotland through a territorial ministry. It cooperates with other Churches in various ecurnenical bodies in Scotland and beyond. Cross Ness Church of Scotland ented into vacancy in SepteM1r 2024. A linkage ttheen Cross Ness and BaNas Church of Scotland was imminent at the end of 2025 and came into effect on 1st January 2026. In vacancy throughout 2025, we continued in faith to worship the Lord and progress with our objectives nd artivities as before, grateful for the many men who were willing to preach morning and evening every week. We have b*n blessed this year by the work of OLM probationer Mr Sandy Gillies, who joined us on 71h September 2025. His placement is being overseen remotely by Rev Gordon Macleod (High Church, Stornoway) and encouraged by a Support Group made up of memters and adherents of the congregation. We have also providentially Ien helped by Rev Joe Brown, who moved to Ness Wlth his wife, Lynn, at the end of 2024, and has been willing to take services for us on a regular basis throughout the year, for which we are very grateful. Thanks also go to Calum Campbell, Jain Macmillan, David Graham, Murdo CamptEII, Malcolm Macleo, R¢xldy Evans, Donald Macleod, Stephen Matthews, Ron WcK)d (who took our Spring Communions), Iain Green5hields (who took our Autumn Communions} and Marcos Ravelo, for iIng willing to lead SeN1 throughout the year. Special thanks must be given to Rev Ben Johnstone, who has been our Interim McKlerator and also fulfilled pulpit supply every month, as well as undertaking the role of moderator for Kirk Session and Deacons. Court meetings and taking wakes and funerals when needed. We were thankful to be able to help the Free Church at the latter end of the year for a few weeks when
CROSS NESS CHURCH OF SCOTLAND Trustees, Annual Report (contd) Year ended 31 December 2025 Objective$ and Activities (Contd) Overview (Contd) they were remodeling the interior of their sanctuary. All wakes and funerals associated with the church were held in our building, and audiolvisual supp)rt was given by us when needed. Weekly Meetings and Activities Sunday Worshlp We have two seN15 of worship on Sunday throughout the year, 11am & 6pm. We livestream both seN1, and they can be viewed on Youtube, with the audio recording appearing on the church's website after the Servi (www.cr05snesschurch.com). The congregation and community are kept infom1 of church events via FaboOk. Tea and coffee are served in the hall after the morning setvice. The morning See is also preceded by a short time of prayer to bring the day and worship to the Lord. Approximately 30 to 50 people attend the morning seryice and 20 to 30 at the evening sery1. There are usually 5 to 10 viewing the se¢vices online when they are broadcast, which increases to up to 100 views by a couple of weeks later. Livestreaming continue5 to enable us to reach more people every Sunday than we had thought possible, and CDS are still available from these recordings for those who do not have ac$5 to the internet. Sunday Club This 15 held in the church hall during the Sunday morning servi, for children from Pl- S2. This year the teaching has followed characters in the New Testament, using picture cards as the chlldren read through the bible (if able). There are also a craft and prayer every week. There are tr40 teachers, with a third reserve to cover when needed. Numbers èttending the Sunday Club have gradually dwindled Sin 2020, with now only one or Imo children attending. Any monies that are collected by the Sunday aub now go to support Favour {Missi)n Africa) Prayer Meeting5 Weekly prayer meetings are held in the church hall on Wednesday evenings,. the first meeting of the month is dedicated to praying specifically for our mission prayer partners. These have been led by one of the Elders, with Sandy Gillies (probationer) a150 teaching when he is able. Our Deacon5 Angus Graham and Norman Macleod have also led for the first tlme thls year. We regularty have 15 to 18 attendees at our mid-week prayer meeting. There is always a short teaching from the Bible, led by one of the Elders, or Sandy Gillies. Bible Study A fortnightly bible study meets every second Monday night at 7:30pm and is led by lain Maclean or Aonghas Robert Graham. The study uses varioLts bible study guides to infomi discussion and teaching. The study has been working through the book of Ephesians, and the Sermon on the Mount. On average between 7 and 9 men and women attend and a greatly built up together in the Word. Women's Blble Study The w*kly women's blble study meets in the church hall on Wednesday mornings and is led by one of the women present. Between 8 and 13 ladies attend the bible study regularly. Studies have included the Book of Exodus, the Twelve Disciples, and currently the Book of Revelation and there is also a time of prayer and praise. The bible study is a Chan to pray for those in the congregation who are in need, and there is a collertion each week for the Church's flower ministry. The women's bible study was visited by Robby and Margaret Toop in May, who gave a talk atxjut the work of Mission Africa. Afterwards the ladies felt moved to support the Mission, and now sponsor a child called Favour in Nigeria, and also send funds to support medical work by the mission.
CROSS NESS CHURCH OF SCOTLAND Tru5tee5' Annual Report (contd) Year ended 31 December 2025 Objectlves and Activities (Contd) Weekly Meetings and Activities (Contd) Parent and Toddler Group A parent/carer and toddler group meet every Thursday morrking, from 10am to midday, in the church hall. 8 mumslcarers and 10 babEs and toddlers have attended so far this year Sin the club stsrted in November 2025. It is hoped that this venture will continue to grow as word gets round,. the group is in its infancy. There are lots of toys, books and drawing materia15 for the children to play wlth, a baby changing area, soft mats on the fl(x)r and colorful blankets on the chalrs to make this a safe and happy environment for the wee ones to py, and for the adults to relax and enjoy a cuppa arbd tasty home baking. The group led by a team of three ladies from the church, with others in reserve for cover when needed, and 15 covered in prayer before the beginning of each session. Rock Solid Rock Solid, a youth group for P4 to P7 that uses Youth for Christ ministries material has been led by a small team of members and adherents from the congregation for 20 years. It takes pla during the winter months in Spors Nis on Friday evenings. A range of fun games and acttvities are held, with a Christian theme for each session, and a short talk at the end of the session. This year rock Solid has teen attended by beeen 10 to 15 children from P4 to P7 age. At the end of the Spring session, it was decided to pause the club for the remainder of the 2025/2026 session. Ness Youth Group This youth group runs from Ociober to March and is held on Friday evenings from 7.'30to 9:00pm and is open to all local teenagers aged 12 to 16 years old. The group is run by Shona Morrison from the Free Church, with two parents from a rota of parents from both Cross Ness and the Free Church, supervising each week. Winter 2025126 is the third winter that the Ness Youth Group INYG) has coNJregated in the church hall. We have btheen 10 and 16 teenagers attending each week. We have been very fortunate to receive funding from UOG to assist us in continuing to run the NYG. The scheme ensures that where each teenager pays £1 on entry, UOG then supports us by providing us with £4 for each t*nager that attends. This funding allows NYG to give everyone a bag of crisps, a bar of chocolate and a cup of hot chocolate. Also, there will be money left over each temi time to do something nice with them, such as going tx)wling in Spors Nis, or going for pizzas in the local café, so the money gets put back into the IcKal economy. NYG offers the teenagers a Safe, warm space that they can enjoy each Friday to socialise with their friends. Social anxiety, struggles with social media, silent suffering with mental health all can contribute to teenagers isolating themselves. The vision of the NYG was to help our local teenagers with that. Also, a valuable part of gathering together was to pray with them at the end of each evening. Having the NYG in the Lords House and being able to have opportunity to pray with teenagers is imwrtant to ensuring teenagers hear the Word of God and offer support from a church family. Monthly Meetings and Activities Conversatlons In Worshlp Conversations in Worshlp Is a serles of conversatSons that help participants to share their stories about how they experien and encounter God. This has been taking place on a month on Friday evenings in the Manse, led by Sandy Gillies. These conversations on topics such as 'prayer' or 'witness' have 10 to 12 people on average attending, filling the living room of the Manse. They are a great encouragement to all who attend, as personal experiences of being a Christian are shared. Men'$ Breakfast A breakfast was held for men of the community on the third Saturday of every month during the winter. The breakfast is held in the Manse, from 9am to 10.30am, with a short tslk or testimony, a quiz, prayer and praise. Up to 10 men attended regularly this year, from the church, the Free Church and the community, and Is a great encouragement to all the men who attend.
CROSS NESS CHURCH OF SCOTLAND Trustees. Annual Report (contd) Year ended 31 December 2025 ObJectlves and Activities (Contd) Monthly Meetings and Activities {Contd) Tea and Chat Group This wa5 Set up as a trial in November. It was a success, SO it continued in December. The group meets On a month on a Tuesday in the Church Hall bemeen 2pm-4pm. It is open to all those who are unable to go out on their own or feel isolated and in need of company for a couple of hours. On average six people attend, who all enjoyed tea, baking, and a chat. The group close by singing a nLtmber of Psalms and Hymns. other activities and outreach through the year Communions The Sacrament of the Lord's Supper is celebrated at the two Communion Seasons in March and Ottober, with the addition of the first Sunday in Januaryi and the Thursday night of Easter. Our Spring communions were led by Rev Rod wc5, City Temple, London, who preached through Philippians. Our autumn Communion5 were led by Very Rev Iain Greenshields. Both Communions were a true blessing to the congregation and visitors, with our usual times of fellowship on Friday and Sunday evenings being well attended. Soup and sandwiches followed by teaslcoffees and cake were also enjoyed after the midday Servi on Saturday. FedOM in Christ 'Discipleship' and 'Grace' courses The Freedom in Christ Grace course IFIC ministries) ran at the beginning of the year over 12 weeks, every Tuesday evening, and held initially in Chris and Rachel Barrowman's house, and latterty the Manse. This was followed by the Fic Discipleship course, also a Fic ministries course, which ran for 10 weeks. The courses, which were attended by 10 and 8 Feople respectively, challenged all who attended to live in the freedom that we have in Christ, to repent of wrong behaviours, forgive past hurts and to ft)Ilow Him wholeheartedly. Missionary Fellowship Our Mission Support Group continued to work throughout the year. Collections for this work are usually taken at the Mission Prayer Meeting, which is the first prayer meeting of every month. The account is managed by Dolina Maclean and Ishbel Murrya, and thanks are given to them for their continued hard work and dedication to thls cause. We are committed to donate towards Missionari work in spreading the Word across the world. During this past year, we have given donations to the following.. Joyce Cmapbell, WEC International, Slavic Gospel assockltion, Mission Africa, Steadfast Global, Rose of Sharon Ministries, India Village Ministries, Faith Mission and Mission Africa (Child sponsorship). Flower Ministry Ladies from the congregation have continued with the flower ministry, visiting member5 of the congregation, or those associated with I, with a gift of flowers when there is a need due to illness or bereavement. Money for this ministry is raised from donations from the women's bible study and wider congregation. Christmas Festlve meals Separate women's and men's festive meals were held in the run up to Christmas time at the breakwater Cafe, Port of Ness, with 10 men and 20 women attending each. All from the church, or those asscKiated with the church, are invited to attend each year ft)r a time of fo(. Fellowship and carol singing. Christma5 Carol Service The Elders led our annual Christmas Eve carol SeThi this year. Th church is decorated with lights, and members of the congregation do readings, and the Elders lead the praise. The seNice and the tea, coffee and mince pies afterwards, were well attended by the community a5 well as the congregation.
CROSS NESS CHURCH OF SCOTLAND Trustees. Annual Report (contd) Year ended 31 December 2025 Objectlves and Activities (Contd) Other artivities and outreach through the year (Contd) Flourlsh Women's Conference The 5th annual Flourish conference was held in Comunn Eachdraidh Nis in May, organised by a committee of ladies from the Church of Scotland and the free Church of Scotland. 100 ladies from Ness and further afield attend each year. This year the speaker was Heather Holdsworth, who spoke on the Psalms, Men's RetreaL Scaladale A two-dèy retat was held at the Scaladale outdoor ntre from 20th_21St June, led by Rev Rod Wood5. The men enjoyed an evening meal, teaching and a time of fellowship on the Friday evening, with further teachings on Saturday morning and late afternoon. The men had a Choi between two activities on the Saturday over lunch.. bushcraft led by the team at Scaladale, or walk up the hill from Bowglas to the Loch Langabhat viewpoint. The teaching was titled (Re)Born for Battle and consisted of three sessions where Rod taught on how to be the men God has created us to be, where God has plad Lts, so that we prevail in the battles we face. 14 men from Cross Ness and Barvas Church of Scotland came to the retreat and it was greatly enjoyed by all. It is hoped that this will an annual event. 'Word for Llfe. Church Newsletter Our congregational magazine is now in Its third year of productlon with two i55ue5 published this year, in June and December. Each issue of Word for Life has 18 to 20 pages of content and aims to edify and to inform the congregation, through new content creation, articles, church news, and archive which Is both visual and written. It is also distributed to meMrS of the congregab.on who are unable to attend Church Servi and events personally, throLtgh illness, okl age or other c1rcumstsns. 'So shall My Word be that goes forth from My mouth; it shall not return to Me empty, but it shall prosper that which I purpose and shall succeed in the thing for which I sent it. Is 55.11 ESV. Food collection A collection for the Barvas Fcx)d Bank was undertaken at Easter time, with On again an ovetwhelming response from the congregation. Praise and Prayer Nlght A praise and prayer night took pla in the Manse In December and was well attended, Fabric Matters Church Allan Murray has teen leading on upgradin9 the lights'ng in the main sanctuary, and work will be undertaken in 2026 by a local contractor. Manse The Manse has been used more frequently throughout thSs riod of vacancy, to host visiting ministers and families who are undertaking pulpit supply (for example Rod and Karen Woods, City Temple London,. a team from the Faith Mission; Suresh and Roja from India Village Ministries). The manse has been cleaned and furnished and is currently a comfortable'home from home, for visiting ministries. The Manse has also been used for a variety of fellowships and activities throughout the year. The Men's Breakfast meets once a month in the study, using the kitchen facilities. The Conversations in Worship group a150 takes place in the living room one Friday evening a month. Praise and prayer nights have also tsken place in the living room. The Freedom in Christ courses have also used the Manse, with fellowship meals and course teaching taking place In the dining room and living room respectively. It is hoFed to continue these various endeavours through 2026 and potentially expand this ministry.
CROSS NESS CHURCH OF SCOTLAND Trustees, Annual Report (contd) Year ended 31 December 2025 Finanaal Review: The congregation's principal Sour of income remains the Weekly Freewill Offering Scheme. Overall income from donations has decreased by 3.70/0 compared to 2024. Expenditure during 2025 decreased by 1% in comparison to 2024. The monies donated at the monthly prayer meetings are held in a Missionary Fellowship Fund for distribution to various charities throughout the world. During 2025, donations of £1,560 were made from the Missionary Fellowship Fund. The ReIpts and Payments Account shows Unrestricted Funds with a deficit for the year of £3,151 12024 - deficit £5,337) and Restricted Funds with a surplus of £9412024 - surplus £5951. Total Funds have, as a result, decreased from £45,826 to £42,769. During 2021 the Lionel Mission House was sold and the PrCeedS from the sale less expenses are held by the General Trustees on the congregation's half (see Appendix page 131. During 2025 £2,743 of these funds were released to the congregat¥)n to cover the costs of repairs to the manse. Reserves Policy: It is the Trustee5' Fx)licy to hold reserves of approximately six months expenditure including designated funds. This allows sufficient funds in order to enable the on-going work of the church to be maintained. At the year end the Church held unstrIrted cash funds of £33,01512024 - £36, 166). The funds held are considered reasonable to cover expenditure of the congregation for the year ahead whilst allowing for any further repair and Maintenan of the church propety which may te deemed necessary. Approved by the Trustees and signed on their behalf David rison Clerk to the Deacons. Court Date: 17/s/Z6
CROSS NESS CHURCH OF SCOTLAND Year ended 31 December 2025 Independent Examinerfs report to the Trustees of the Cross Ness Church of Scrtland L report on the accounts of the Charity for the Year ended 31 Dember 2025 which are set out in pages 9tol3. Respectlve responslbllltles of trustee$ and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the tem)s of the Charities and Trustee Investment {Scotland) Act 2005 and the Chartties Accounts (Scotland) Regulations 2006. The Charity trustees consider that the audit requirement of Regulation 10(11 (a) to Ic} of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44111 (c) of the Act and to stste whether particular matters have come to my attention. Basis of irKlependent examinerfs statement My examination is carried out in accordan with Regulation 11 of the Charities Accounts (Scotland) 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. It also includes consideration of any unusual items or disclosures in the accounts, and seek5 explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audiL and consequently I do not express an audit opinion on the view given by the accounts. Independent examinerfs statement In the course of my examination no matter has come to our attention Which gives me reasonable cause to believe that in any material restect the requirements to keep accounting records in accordance with Section 44 (Illa) of the 2005 Act and Regulation 4 of the 2006 Accounts (Scotlandl Regulations, and to prepare accounts which accord with the accounting records and comply with Regulatlon 8 of the 2006 Accounts Regulations have not been mel or To which, in my opinion, attention should be drawn in order to enable a proFer understanding of the accounts to te reached. Name: Address= Joh E Moffat BA FCA aB SeNice5 63 Kenneth stet Stornoway Isle of Lewis HSI 2DS LLIt/ Date: l&.>3.1
ross Ness Church of Scotland Recei tsandPa ments Accoun Year ended 31 December 2 Unrestricted Restrirted Funds Funds 2025 2025 Totsl 2025 Total 2024 Recei Donations Bank & Deposit interest Note 45,931 395 2,203 48,134 395 50,001 568 46,326 2,203 48,529 50,569 Grarsts - Church of Scotland Trustees Council Tax Refunded Pulpit Supply Refunded Insurance Claim Rentsl Income - Car Park Receipts from General Twstees 145 145 638 4,350 470 500 2,743 638 4,350 470 500 256 500 4,982 2,743 5,091 56,307 men Costs of generating funds Charitsble activities Governan costs 379 54,246 396 379 59,657 396 397 60,280 372 5,411 Net Receipts/(Payments) before Transfers (2,737) (320) {3,057) (4,742) Transfers to/(from) funds 1414) 414 Surplus/{Deficit) for year (3,151) 94 {3,057) (4,742)
ross N ss tement of Balances r 2025 tlan At Unrestrirted Restrlrted nds Funds 2025 2025 Total 2025 Total 2024 Note Bank & De oslt Balances Bank & deposit balances bught foTrvard 36,166 9,660 45,826 50,S68 Movement in year: SurplvsllDefititl for the year 13,1511 13,057) 14,7421 nk & deposit balances carried fomard Additional Inform Glft Aid RNae Liabilities Loan from the General Trustees aount5 detailed on pag 9 to 13 were approv1 by the Trustees signed on their behalf by the undernoted Clerk to the Deacon$, C Trustee Date: 1713/z6 Date: 10
Ness Notes to th Accounts Trustee Remuneration and Related Party Tran$artion$ tl No trustees received reimbursement of expenses during year. Rev B Johnstone, Trustee reNed £1,421 In relation to providing Pulpit Suppty during year. No Trustee or a perw late¢l to a Trustee had any personal intet in any contract or tranctIOn ented into by the charity during the year Movements In Funds Atljan 2025 At 31 Dec 2025 Receipts Payments Transfers Unrestricted funds General Fund Designated Fabric Fund 3,759 47,813 55,021 7,586 4,137 414 Restricted funds Re5trirted Fabnc Fund Y¢)uth Group FuTrJ Surnmer Youth Work Misgonary FellOhIp Energy Survey Fund 2,425 454 3,757 3,024 2,743 2TJ 2,743 $49 2,425 178 3.757 3,394 1,930 145 1,560 559 414 414 Totsl funds Pur oses of Desi nated Funds .. The Trustees have set agde funds for Maintenan of Church woperty. Pu Th15 fund relates to money retrived for sreafic fatxic projects Thi5 fund relates to Mon1 received and expendeyj relètn9 to the Ns Y(¥Jth Club. This fund (previously narred Holiday Clubl lateS to rrthies reiVed and expended specifitslly in relation to ihe Holiday Club and other Summer Youth Mission F nd.. This fund relates to monies recerved at the nnthlY prayer meetir which are used to sUprt various MI105 and Tnissionaries throughout the wodd. rnm presents mwies e1Ved and expended latir9 to the errgY suryey. Unrestrlrted Restrlrted Funds Funds 2025 2025 Totsl 2025 Total 2024 Analysis of Donations WFO Scheme Inon Gift Aid} Gift Aid rknnatlfffis Tax Recovered on Gift Aid Donations Ordinary Offerings {Open Platel Other (IYerln9s, Donatn5 etc 14,986 22,581 5.515 2,849 14,986 22,581 5,SL5 2,849 16,640 21,IMJ7 6,445 2,978
Ness tl Unrestricted Restricted Funds Funds 2025 2025 T<>tal 2025 Total 2024 Analysis of Payments 4. Costs of generatlng funds Offering envelopes 379 379 379 379 397 397 Charitable activities Giving to Grow Presbytery dues al & Professional fees Ministerfs travel expenses Telephone expenses Pulpit supply Treasurer Church Cleaner Church repairs & maintenan Manse repair5 & fflaintenan Computer & Other Equipment Loan Interest Loan Repayments Manse council tsx eat and light Insuran Printing. stationery, post and adverts Photocopier 26,019 657 26,019 657 559 23,334 489 559 3,197 702 3,922 1,850 1,750 867 5,303 1,559 975 7,093 2.700 2,500 1,132 1.542 975 7,093 2,700 2.500 3,875 1,542 2,743 2,092 7,593 1,811 86 1,768 6,C61 2,169 57 1,260 6,061 2,169 57 1.260 Website Costs Communion expense5 Felbwship expenses ItKluction experises Sunday School Youth foi Christ Youth Club Computer software & lInCeS CCLI Copyright litence tknnatrons General Expenses Cernetery plot & glebe t 3 236 300 236 575 438 134 549 549 333 527 i(N) 731 333 527 S(K> 175 1.950 28 175 IndepEndent exaTnineT'S fe 396 396 372 Mlnlsterfs Stipend All Church of Scotland congregations contribute to the Naty"onal Stind Fund which tears the costs of all ministers, stipends and employerfs contributions for national insurance, pension and hOing and loan fur. M1nisters' stipends a pald in accordan with the National Stipend xale which is related to years of 5er4ice. For the year under review the rninifflum stipend was £32.433 and the maximum stipend lin the fifth arKI subsequent yea) £39,856. Collettions for Thlrd Parties 2025 2024 12
Cross Ness Chuffh of Scotland Appendix Funds held on behaw of the Congregatii)n b¥ the Church of Scotland Gener•1 Trustee5 2025 2024 NSOLIDATE Balan at 01 January ND- CAPITAL 20,748 25,730 Trnnsfer from Tempordry Fund Interest received 20,748 25,730 Property Costs Repayment of Loa Interest Paid 12,7431 14,982) Balance at 31 December BaL3n at 01 January 1,647 528 Tra[er from Temtwary Fund Interest received 996 2,643 1,748 AdminiStratn Costs Repaytnent of Loan Interest Paid 13501 iioii 350 ioi Balance at 31 L)ec•mber These funds are held on behalf of the congregation by The Church of Scotk4nd General Trustees. k per 0MmenC$ed prattl thev rKIt included in the Statement of 8alances as shown on Page 10.