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 sery1￿s
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 Memi￿r5 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 ordinan￿5 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 ente￿d into vacancy in SepteM1￿r 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 I￿en 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 i￿Ing 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 seN1￿5 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 Fa￿boOk.
Tea and coffee are served in the hall after the morning setvice. The morning Se￿￿e 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 p￿y, 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 be￿een 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 wc￿5, 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.
F￿edOM 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 ret￿at 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 pla￿d 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 meM￿rS of
the congregab.on who are unable to attend Church Servi￿ and events personally, throLtgh illness, okl
age or other c1rcumstsn￿s.
'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 Re￿Ipts 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 PrC￿eedS 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 un￿strIrted 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 De￿mber 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 st￿et
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
b￿ught 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 R￿Na￿e
Liabilities
Loan from the General Trustees
a￿ount5 detailed on pag￿ 9 to 13 were approv￿1 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 re￿Ned
£1,421 In relation to providing Pulpit Suppty during year. No Trustee or a perw ￿late¢l to a Trustee
had any personal inte￿t in any contract or tran￿ctIOn ente￿d 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 FellO￿hIp
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 relèt*n9 to the N*s Y(¥Jth Club.
This fund (previously narred Holiday Clubl ￿lateS to rrthies re￿iVed and
expended specifitslly in relation to ihe Holiday Club and other Summer Youth
Mission
F nd.. This fund relates to monies recerved at the n￿nthlY prayer meetir
which are used to sUp￿rt various MI￿10￿5 and Tnissionaries throughout the wodd.
rnm
￿presents mwies ￿e1Ved and expended ￿latir9 to the er￿rgY 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, Donat￿n5 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 & lI￿nCeS
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 Sti￿nd Fund which tears the costs of all
ministers, stipends and employerfs contributions for national insurance, pension and hO￿ing 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
AdminiStrat￿n 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.