LOCHBROOM CONGREGATION FREE PRESBYTERIAN CHURCH OF SCOTLAND
ACCOUNTS AND REPORT FOR THE YEAR ENDING 31 DECEMBER 2025
Charity Number: SC001388
## LOCHBROOM CONGREGATION OF THE FREE PRESBYTERIAN CHURCH OF SCOTLAND
## RECEIPTS AND PAYMENTS ACCOUNT
for the year ended 31 December 2025
|Receipts|2025|2024|
|---|---|---|
|Collections and donations|||
|Church door collections|£11,711.00|£11,182.36|
|Sustentation Fund|£2,640.00|£2,490.00|
|Bookroom Fund|£110.00|£100.00|
|Jewish & Foreign Mission Fund|£255.00|£260.00|
|General Building Fund|£125.00|£120.00|
|Home Mission Fund|£280.00|£260.00|
|College & Library Fund|£230.00|£230.00|
|Overseas Fund|£120.00|£120.00|
|Outreach Fund|£100.00|£125.00|
|Total collections and donations|£15,571.00|£14,887.36|
|Donation|£100.00|£0.00|
|Transfer|||
|Assynt F P Church|£10,000.00|£20,000.00|
|Receipts from investments|||
|Interest (on congregational bank accounts)|£344.69|£415.96|
|Receipts from other activities|||
|Sale of Magazines and Synod Proceedings|£253.60|£172.40|
|Supply refund from General Treasurer|£1,555.00|£1,490.00|
|Donation - Trinitarian Bible Society|£180.00|£100.00|
|TotalRexeipts|£28,004.29|£37,065.72|
Page 1
## LOCHBROOM CONGREGATION OF THE FREE PRESBYTERTIAN CHURCH OF SCOTLAND
## RECEIPTS AND PAYMENTS ACCOUNT
for the year ended 31st December, 2025
|Payments|2025|2024|
|---|---|---|
|Remittances to General Treasurer|£4,940.00|£4,655.00|
|Church building|||
|Insurance ofchurch building|£542.96|£496.18|
|Electricity|£3,682.59|£1,777.03|
|Church Maintenance|£4,312.90|£15,451.88|
||£8,538.45|£17,725.09|
|Manse|||
|Manse insurance|£522.26|£476.74|
|Manse electricity|£395.72|£290.67|
|Manse oil|£1,541.93|£928.20|
|Manse telephone|£254.80|£271.01|
|Manse upkeep|£3,422.00|£1,484.80|
||£6,136.71|£3,451.42|
|Communion Expenses|£788.45|£977.89|
|Purchase of Magazines and Synod Proceedings|£369.00|£345.00|
|Pulpit Supply|£1,605.00|£1,650.00|
||£2,762.45|£2,972.89|
|Governance Costs|||
|Presbytery Expenses|£200.00|£0.00|
|Trinitaian Bible Society - Donation|£300.00|£300.00|
|Total Payments|£22,877.61|£29,104.40|
|Surplus/Deficitfortheyear|£5,126.68|£7,961.32|
Page 2
## LOCHBROOM CONGREGATION OF THE FREE PRESBYTERIAN CHURCH OF SCOTLAND
|STATEMENT OF BALANCES|2025|2024|
|---|---|---|
|as at 31 December 2025|||
|Reconciliation of bank and cash in hand|||
|Balance at start ofyear|£29,256.24|£21,294.92|
|Surplus/Deficit for year|£5,126.68|£7,961.32|
|Balance at end ofyear|£34,382.92|£29,256.24|
|Bank and Cash Balances|||
|Royal Bank of Scotland/Treasurers Premium Account|£29,893.40|£24,816.29|
|Royal Bank of Scotland Business Instant Access Reserve|£0.56|£0.54|
|Royal Bank of Scotland Bonus Reserve Account|£4,488.70|£4,439.15|
|Petty Cash|£0.26|£0.26|
|ClosingBalances|£34,382.92|£29,256.24|
## Fixed Assets
Church Manse
There are no liabilities
All funds are unrestricted
Approved by the Trustees on Als February, 2026 and signed on their behalf: K Macpherson
Pay
## Signed by Auditor
Signed by Treasurer M Macleod
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## Independent Examiner’s Report to the Trustees of the Free Presbyterian Church of Scotland
## Lochbroom Congregation
| report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages1 to 3.
## Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
## Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.
## Independent examiner’s statement
In the course of my examination, no matter has come to my attention:
1.which gives me reasonable cause to believe that in any material respect the requirements:
@ to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations
e to prepare accounts which accord with the accounting records and comply with Regulation
9 of the 2006 Accounts Regulations have not been met, or
2.to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## Signed: A A ac Creo
Date: NO Fe& QONbL
## Name: Mrs May Macpherson
Address: 5 Mill Street, ULLAPOOL, Ross-shire, I1V26 2UN