Scottish charity No. SC004472 Congregation No. 422321 BLACK ISLE EAST CHURCH OF SCOTLAND TRUSTEES. REPORT AND ACCOUNTS Year ended 31 December 2025
BLACKISLE EAST CHURCH OF SCOTLAND REFERENCE AND ADMINISTRATIVE INFORMATION Charity name: Black Isle East Church of Scotland Charity registration number- SCCW72 Trustees at 31 December 2025: Rev Dr Warren R Beattie Mr Douglas Cooper Mrs Bridget Houston Mr Jack Kemahan Mr Robert Moore Mrs Linda Simpson Captain Stuart Tickner Minister: Rev Dr Warren R Beattie Contact address: Loch Skerrow, Wester Balmungie, Rosemarkie. Fortrose IVIO 8SL Session Clerk and Treasurer- Mrjack Kemahan Independent Examiner: Roderick Cunningham CA. Mann Judd Gordon Ltd 26 Lewis Street. Stomoway. Isle of Lewis HSI 2iF Banker5." Bank of Scotland. Invemess City
BLACK ISLE EAST CHURCH OF SCOTLAND REPORT OFTHE TRusfEES Year ended 31 December 2025 The trustees present their annual report and financial statements of the charity for the year ended 31 December 2025. The financial statements have been prepared in accordan with the accounting policies set out in note I to the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotlandl Act 2005, the Charities Accounts (Scotlandl Regulations 2(KJ6 la5 amended) and Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland effective from I January 2019. OBJECTIVES The Church of Scotland is Trinitarian in dortrine. Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of ChrisY5 Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It Co-operates with other Churches in various ectjmenical bodies in Scotland and beyond. Black Isle East was fomied by the union on l January 2024 of the former congregation5 of Fortrose & R05emarkie, Avoch and Cromarty. sTRUURE. GOVERNAN AND MANAGEMENT Governing document= The church is administered in accordance with the temis of the Church of Scotland's Unitary Deed of Constitution. Recruitment and appointment of trustees= Members of the Kirk Session are the charity trustees. The Kirk Session membersare the eldersof the Church and arechoRn from those members ofthe Church who are considered to have the appropriate gifts and skills. The minister. who is a member of the Kirk Session, is elected by the congregation and indurted by Presbytery. Organizational strurture: The Kirk Session meets as required throughout the year, normally on a birnonthly basis.
AcfiviTIES AND ACHIEVEMENTS New Presbytery- Clèir Eilean I: The Church of Scotland in the Highlands and Hebrides Wider changes in the church have resulted in the creation of a new larger presbytery: Clèir Eilean I: The Church of Scotland in the Highlands and Hebrides. O¥Jr new ch¥Jrch union Black Isle East Church of Scotland. from January 2024, now finds its home WTthin this structure with two neighbours in the wider Black Isle-. Culbokie and Munlochy Church of Scotland based at Culbokie and Urray and Kilchrist Church of Scotland based at Muir of Ord. The Minister, Rev. Dr. Warren R. Beattie, stepped down from the Mission Planning committee as Convener at the end of 2023 after the approval of the Mission Plan by a huge majortty of the legacv Presbytery of Ross in February 2023 and after successfully lodging the first annual evaluation lin December 20231. The latter was approved by the Faith Action Leadership Programme Team in early 2024. The fonner Vice-convener of Mission Planning in the legacy Presbytery of Ros5, Rev. Monika Redman, has become Mission Planning Convener for the new larger Clèir Eilean I: The Church of Scotland in the Highlands and Hebrides and has continued to reshape the Presbytery in an onerous role. Dr. Beattie remains active in ciFleading a Module"UnderstandingWorship and the SacramenW which is part of the BA degree programme in Theology at HTC IUHII and is regularly attended by Church of Scotland and other ministry candidates in Scotland-this ha5 now become a course delivered annually, notjust once everytwo years. Following his responsibilities in being Tutor for the Presbytery level "Leading Worship" Evening Class Ifor the Presbyteries of Inverness and Ross) under the auspice5 of Rev. Hector Morrison, Principal of the Highland Theological College IHTCI, University of the Highlands and Islands IUHII, the Minister remain5 in contact with the Training and Ministry Team of CEI and HTC/UHI, and a Presbytery Level 'Pathways' Class was delivered in 2025 for CEI. Two elders in Black Isle East, Mr. Jack Kemahan and Mr. Robert Moore. successfully completed the "Leading Worship" Evening Class {including extemal accreditstion by representatives of the Presbytery) and have been involved regular in 2024, sharing in worship. and leading worship from time to time, inclLEding during Advent and Passiontide SeNices and leading monthly service5 at the local Care Home. They will both share in a 'Pathways' Class"First Steps in Preaching the Word of God" in early 2026 with a similar trajectory of training and accreditation which will further equip them for minisLry in CEI. The new Presbytery has notionally created four smaller much-needed Mission Districts within CEI- l. Skye & Outer Hebrides. 2. Northem Counties, 3. GreatGlento Strathspey and 4.Argyll & Lochaber- but the practical implications of these new groupings are still being worked out and unfortunately at the end of 2025 still do not yet shape everyday experience for ministers and congregations in the Presbytery- however. further discussion and progress is likely to happen in 2026. New Congregation and Identity- Black 151e East Church of Scotland Block Isle East Church o Scotlond rom Janua 2024 The huge changes in the legacy Presbytery of Ross and CEI have had an impact closer to home in the aftermath of the new union. Black Isle East Church of Scotland is now one united congregation for the four villages and hinterland of Avoch, Fortrose, Rosemarkie and Cromarty. This has meant a host of practical. financial and administrative adjustments. The legal and charity implications were generally resolved in the first few months. The sales of the church buildings of Avoch and Cromarty have been concluded and church life has faced many issues but is moving towards a new identity a5 new forms of congregational life are established.
The new congregation is grateful to Jack Kernahan as treasurer and session clerk. to Bob Moore and Stuart fickner who have been session clerk5 in the Avoch and Cromarty congregations as well as all the other serving elders. Ministerial Duties The minister conduct5 funerals in Rosemarkie Church (for those in Avoch, Fortrose, Rosemarkie and Cromartyl- sometimes in Avoch Congregational Church and in the East Church at Cromarty,. some services are held at the Invemess Crematorium- he offers pastoral cover for the two neighbouring ministers (mentioned above) during their times of annual leave (they offer the same for our parish). Durin8 2025 we have drawn on the initial 2024 changes to church life= The single Sunday Service at 10:30 a.m. in Rosemarkie Church in 2025 has been attracting around 40 people on a typical Sunday drawn from the ft)ur village5. The upgrading of our musical instruments by moving the modern elettronic organ with two manuals and pedal keyboard to Rosemarkie from Cromarty. and using it alongside our existing electronic keyboard, has enhanced congregational worship which 15 led by the organist and the MAJN music group. Further development of the new interactive discussion and creative groups "Create", "Explore" and "Deepen" ha5 taken place in the so-called "satellite villages" Avoch lin the Avoch Hall) and Cromarty Iu5ing the St. Regulus church building) as promised during the creation of the Presbytery Mission Plan. The new contemporary website for Black Isle East- https: www.blackisleeastchurch.com following input from a professional graphic designer and communications expert continues to be a focal point of our communications {we routinely have over 150 visits every monthl- The creation of a suite of communication materials from letterheads and bulletins to powerpoint templates and graphics for publications all developed within a consistent design vision and a set of Visual Branding Guidelines. Since 2024, we have published three editions of the Church Digest and the first edition of the Parish News using new formats and designs. There is an ongoing review of the Rolls of the three component congregations and the provision of Pastordl Care for the new congregation especially for those who are more frail or elderly. with the Community Network Team (see below) aware of the composition of the congregation. Some aspects of church life have continued as before= since 2019 there has always been a range of services during Advent-Christmas-Epiphany including special services on Christmas Eve and on Christmas Day, special services during Passiontide, ond services on Harvest Sunday and on Remembrance Sunday. The end and beginning of the schwl year is also marked and reflected on in our Sunday Se15. Worship is geared to be accessible to all-ages and a particular effort is made to include families in special servi5 although relatively few people under age forty, or in education attend the congregation-those who do are often grandchildren oryounger relatives of congregational members. ACHIEVEME5 Focilities Further review of the church facilities, spaces and the Sanctuary have continued in line with the wider Church of Scotland discussion on "well-equipped spaces in the right places." The audio-visual facilities are regularly used for services as well as projection software Ipowerpointl. In the light of the above- mentioned changes at Presbytery level. there was a major change in 2024 following the closure of the
church buildings in Avoch and Cromarty and in 2025 the members of those congregation5 have been welcomed into BIE in the Rosemarkie Church which is now the sole remaining church building with the Avoch Hall also being a resource for the new congregation. The Faith Action Programme Leadership Team and the General Trustees have mandated enhancements for the Rosemarkie building in line with their policy of "well-equipped spaces in the right places. This process commenced in 2023 with approaches being made to a number of local architects for initial design concepts and in 2024 an ongoing process of consultation has led to the choice of HRI Munro and a set of proposed renovations that have been ratified at various levels- the General Trustees of the Church of Scotland, by the Presbytery of CEI and are currently being examined by the Hi8hland Council. The aim, which has been progressed steadily in 2025 isto renowate the interior of the church for multi- purpose use and enhance the facilities beyond the sanctuary and upstairs and by the end of 2025 we were close to having documentation that would allow builders to respond to "tenders." A bequest from a former organist of Rosemarkie Church has been of great help in this regard. It is hoped that building works. starting with the clock tower. and followed by the interior will commence in 2026. Communications Church Communications were reviewed in 2024. In addition to the new website Iregularly receiving some 150 'hits' per month} and the suite of Communications Materials. we are now moving to two central publications- a Church Digest which will come out three times a year with a focu5 on Church matters and a Parish Newsletter delivered annually, in attention to the Website and the weekly Bulletin shared at Sunday Services. An enhanced presence on Social Media, especially Facebook. is also in view. The Noticeboard outside the church in Rosemarkie is regularly reviewed and kept up-to- date. We are grateful to Rosie Messeder Ifomierty the director of "rmcreativedesign" she is now working overseas in mission wth her family) for her help and vision in reviewing our communications, for her vision into the future and for ongoing sUPPOrt. Mission and Life of the Church The Create dimensions (see also on the Cre¢7tive Collective below): the Crafts Group meet on Tuesdav afternoons- the "Moke o Joyfvl Noise- IMAJNI Music Project has gone well in 2024-25 and resumed in the autumn of 2025. Thi5 project aims to support congregational Singing and playing and enhante musical capacity lindividually and as a church) and give opportunities to experience a wider range of music. m1N meets weekly for an hour in the church each Thursday. The BIE Website was also upgraded in 2025 to have a new page entitled "Creotlve Church" and an adjoining link to "Creotive Church Rest)urce< - which is full of idea5 on materials around how to develop a more creative environment for church congregations to express our God-given creativity- including the Ministe¢s co-edited bookArtsAcross Cultures (Regnum, 20221. The Explore focus continued on with new interartive Discussion groups in the satellite villages of Avoch and Cromarty. The ChTlStionity Exploredgroup from 2022 was followed by a different slant for 2024- 25 with Hope Explored and tsfe Explored. We have also added just 10 (by the Anglican vicar J. Johnl- In the Autumn of2025. we decided to focus on the group in Cromartyfor stability and we delwered a course called Fruitfvlness on the Frontline (from the London Institute of Contemporary Christianity). All of these series use pre-prepared materials using videos, and the Bible to create a forum for discussion around a friendly welcoming environment where refreshments are served.
The Deepen groups: these include a weekty Biblestudy in Fortnjse Rosemorkie ha5 continued in 2024 in a memberfs home and has a regular pool of people who attend. There a weekly Proyermeeting on Thursday evenings whith is Conducted through yoom.. Special SeNices - late afternoon meditative seNices were added for Passiontide on Tuesday, on Maundy Thursday with communion and on Good Friday: there were also special services for Christmas Eve (Lessons and Carols}, and the Christmas Day service la family service) - both were preceded by coffee/tea and seasonal refreshments. There were also special services for the World Day of Prayer and for End of School and Back to School. in June and August 2025, respectively. as well as for Harvest Sunday and Remembrance Sunday. Themes orservices 0 Sunda Worshi Themes for Sunday Worship in 2025 have included the following= Epiphany seNices concluded the theme-"PropheticVoices for Epiphan looking at connettions to Jesus, ministry in Luke's gospel- this was followed by a Lenten series"New Creation- New Reaction- looking at how ideas of 'new creation, and a new context in the New Testament had antecedents in the wildemess experien of the OT people of God looking to the Promised Land. Pa5siontide and Eastertide Seice5 were followed by a series from Acts 16-17. Over the summer we had a series entitled "Creator God - Creative Church" looking at creativity in the bible (drawing on Alistair Gordon's remarkable book Why Art Matters to Christians?) and accompanied by a Visual Arts exhibition in the sanctuary. The Autumn series used Romans 12-14 to consider the theme "Renewed Mind - Transfomied Lives" looking at how a key understanding of 'service' shapes dynamic Christian life. The Advent / Christmas focus was on "A future visiorE prompts present faithfulnes< considering how the prospect of Christ's coming can shape who we are and how we behave as a Christian community. AudiLFVi5uoI MoterAoIs The minister and elders continue to encourage a range of audio-visual materials= materials have included audio clip5 and music videos, Bible-reading videos and interactive Bible readings Ifrom Engage Worship} plus videos for children and young people as well as occasional missional videos. We have also included meditative activities based on texts. poems, and pictorial resource5- some of which are led by members of the congregation. The"Leading Worship" initiatwe has seen two of our members-jack Kernahan and Bob Moore11)oth have completed Accreditstion to Lead Worship in their local congregation in early 20241 taking responsibility for worship in a range of situations and we are encouraged by their 5ki115 and commttment to this task. Other elders and members share in worship in a variety of roles. week-by- week. We have been very appreciative of resources from the Church of Scotland's "Weekty Worship" and the CCLI "Song Selecv, website which have enhanced worship during this time. The materials from "Engage Worship" have been particular useful for our style of services although we do draw occasionally on the Wanderbilt Common Lectionarf and resources from "New Pattems of Worship." A eGrou s ond Church Li In terms of age groups, we have encouraged younger members and families to share in some special All-Age worship services and include more use of video material as appropriate - they are mostly grandchildren and numbers are still small but they are welcomed when present and seryices are adjvsted accordingly. Church Music Our organist, Ms. Aileen Fraser, 15 an experienced musical educator and continues to lead worship both playing and singing as the designated accompanist. As a congregation we continue to explore materials in Churth Hymnary 4- especially short songs and modern hymn5- as well as extending our
range of hymns from Mission Praise and from the CCLI collections and beyond. In 2025, we were also able to get copies of the new Church of Scotland's supplementary hymnbook God WelcomesAII. The "Make A JoyfLtI Noise" (MNI project 15 grounded in the advice and directions for music-making given by the Royal School of Church Music {RSCMI and compatible with their choral singing advice- those leading draw on the experience of RSCM. We have now worked through the first two sets of Yloice for Life" materials and have bought the third set which we have used in 2025. The sessions last for an hour each week with a warm-up. focus section and round-off. Music chosen reflects a range of contemporary and historical / traditional music and the group both supports congregational singing and allows for extra choral elements. An emphasis is given to strengthening musical literacy, developing confidence in reading scores and building technique in singing but done in a way to make the experience enjoyable and sustainable. The Spring Term has a focus on LenVP3ssion and Easter- supporting services in Lent. special services for Passion week and Easter Sunday- we use the Chants de Taize's collection (Songs from Taize'l to supplement our repertoire and to Introdu new materials to the congregation. In the Summer, repertoire from the world church and occasional ttems by composerslsongwriters known to the community. This summer MAJN led a Summer Special entitled "Make a Joyfvl Noise" to introduce the new GWA hymnbook- with The Blessing in Gaelic and English, a range of modern song5 and world music from the book In Every Comersing: we also had a German song by Mirjam Dixon translated into English and we sang in both lanEuages- as Mirjam and her family were present with us. The Autumnterm has a focus on Advenvchristmas music and MAJN introduced new musicto Advent and Christmas services and contributed items from Christmas Sunday through Christmas Eve and Christmas day, drawing on music from CH4. GWA and Mission Praise, modern items from CCLI and 100 Corols fvr Choi. This Christmas the Minister and Organist sang a song from the WITld Goose ollection- Innkeepers and Light Sleepers. MAIN has made a significant contribution to the church's music through the introduction of new material and the added confidence of a group which is familiar with congregational music and able to give a lead. eciols-summers cials This year we were once again able to hold "Summer Special< - "Make a Joyful Noise" by MAIN introducing the new God Welcomes All hymnbooklsee aEK)vel the Rev. William Matherfs session on the Arts entitled "Seeing the Special in the Ordina wa5 an engaging and beautifvlly illustrated personal reflertion on visual arts projects= the event attrarted local folk and visitors- it was followed by refreshments and MAIN sang songs from the Wodd Church. The Creative Collective Given the interest in music. crdfts and the visual arts, we are exploring further the possibility of using creative and artistic activtties to broaden the church's engagement with the arts internally and with the community around us by fomiing a loose affinity of arts interests around the category of the Creative Collertive. This is the conceptual name we give to a meeting place for different kinds of creative artists.. the creation of the new Website has given opportunTties for displaying existing projects like: o the Stained Glass Panel created by Erlend Tait forthe anniversary of the Church Building of Rosemarkie- it ha5 also encouraged the display of Christmas and Easter pirtures created bv youngsters attending special events: o the Crafts group completed a key project around the 2(X) annrversary of the Church Building of R05emarkie-
the Summer Specials have an ongoing focus on the Wisual Arts and the members of the church are actively invofved in paintin& the Knitting project envisaged for the Remembrdnce Season in 2025 lin Church Digest 31 the church's repertoire of music- hymns and songs- includes two local hymns as well as music by "cornposers / song-wrtter< known to the church community. It is hoped that occasional meetings of like-minded people can fosterfurther development in this area under the "advocarf of Rev. William Mather with the Minister. Lookin outwards The congregation looks outwards to help those in need where possible, in project5 locally and in Scotland such as social care projects with donations to Blythswood-for a local Food Bank project and its work more generally. The congregation also encouraged members to support the Christmas appeal of Blythswood Iparticularlyto Eastern Europel-supporting donationsof shoeboxes and by advert15ing this project which has significant participation from some local individuals. Significant donations were made from congregational funds to assist with international disaster appeals, particularly in the Middle East. Appeals for donations from the congregation also raised funds for projects promoted by individual members a55iSting wtth relief of poverty. Following the cessation of Traidcraft the church is encouraging the use of Fairtrade materials for its ongoing refreshments and for awareness wtthin the congregation. Pastorol Core The members of the Kirk Session - the elders and minister- have maintained pastoral care for routine situations and fi)r emergencies and bereavement. The Community Network Team has been redesigned for greater flexibility tsking over the functions of the former Pastoral Care Team. The CNT have helped with pastoral care, social outreach of various kinds hosting events in the Avoch Church Hall open to the wider community- They also distribute gifts in the Christma5 season. on a month, representatives of the congregation lead Sunday afternoon worship at the Eilean Dubh care home in Fortrose- this slot is shared wtth other local denominations ensuring that there is a weekly service of worship for the residents and their vistting familie MINISTER Academic connections The parish minister remains connected in an Associate capacity to four tertiary institution5 of theological education- 11 The Centre for the Study of World Christianty {CSWCII University of Edinburgh IScotlandl- 21 Highland Theological College. University of the Highlands and 151ands la local and approved Church of Scotland training centre for ministry candidates studying theology),. 31 All Nations Christian College Ivalidated bythe Open Universityl, (Easneye, Hertsl,. in 2025, thi5 involved some BA teaching on an occasional basis. 41 The Oxford Centre for Mission Studies {OCMSI in Oxford Ivalidated by Middlesex Universityl where he has been a Ph.D. SupeNisor {projert successfully completed in 20201. This Centre is responsible for Regnum Books Intemational which has published two volumes on the theme"Acr0s5 Cultures-: Ministry Across Cultures." Shorin9 the Christian Faith in Asio. {20161 edited by Warren R. Beattie-
and a companion volume: Arts Across Cultures." Reimagining the Chnstsan Foith in Asia coedited by Warren R Beattie and Anne M. Y. Soh. Both volumes are in the "Regnum Studies in Mission- series- the latter is published by Regnum Books International, Oxford120221 and then by Fortress Press in the USA- the North America partner of Regnum B(K)ks International- in Minneapolis. MN120231. In the Autumn of 2025, the minister had submttted a proposal to a Gemian book project led by Professor Dr. Dr. Timm Seiring for a chapter entitled= "Singing Contextual Hymnody in 21 Century Scotland: from the Insights of John L. Bell and lain McLarty to the 'Make a Joyful Noise. Music Group." This proposal was accepted and the chapter is due in Summer 2026. By the end of 2025. the French book project is proeding wtth the peer-review committee finalising it5 comments and workon the cover and publication has begun-we hope to have more news in 2026. The working title of the book is as follows= flnjvisibilisotion du religieux dons I'espoce public. Dr. Franoois Moullé et Dr. Claire Kaczmarek (Dirs.) Arras = Artois Presse Université. Collection- Etudes des faits religieux. Its theme is about the {In}visibility of religion and religious people in the public square= the Ministerfs chapter is about a Korean mega-church- Onnuri Community Church- and how its multl-51te presence demon5trdtes an appropriation of -visible spa< and how its web and satellite-based T network-CGNTW' exemplifies a religious use of "virtual space5." Charitable Grou The Minister retains his role with the local charities: the Gordon Memorial Hall in R05emarkie and the Seaforth Mortification Fund. Presb Connertion5 As noted above, the minister had been an actNe participant of the Presbytery of Ross and had become the Convener of the Presbyiery Planning Committee for the Presbytery Planning process supervising the Presbytery Mission Plan120221 and its acceptance and the annual evaluation120231, a review of the Mission Plan and its implementation at the end of 2023. Both of these sets of documents and their recommendations were affirmed by the legacy Presbytery of Ross and the wider Church of Scotland supervising committees. He was the Tutor responsible for"Leading Worship" overseen by HTC IUHI} for the legary Presbyteries of Inverness and Ross in 2023, and for the new Presbytery of CEI in Autumn 2025 (now a 'Pathwav Course) and continues co-leading the module on"UnderstandingWorship and the Sacraments" at HTC IUHII for students I ministry candidates (now delivered annually) and is willing to help with similar projects as needed into the future. Froternols At a personal level. the minister is part of two local (Fortrose area and Presbytery of CEII and one wider (former New College. Univer5wty of Edinburgh dNinty graduates) fraternal groups.
TRUSTEES The trustees at the end of the financial year and at the date of signing the accounts are listed under the Reference and Information section atthe beginning of this report. All served throughout the year. STATEMENT ON RISK The trustees assess the major risks to which the charity is exposed on an ongoing basis and have established procedures to mitigate those that are identified as a result of these reviews. FINANCIAL REVIEW Due to the income of the charity exceeding £250.( the accounts can no longer be prepared on a receipts and payments basis. They are now prepared on the accruals basis and comply with the Statement of Recommended PracLice ISOftPI for Accounting and Reporting by Charities. This is the second year of the union foming Black Isle East, combining the congregations of Fortrose & Rosemarkie, Avoch and Cromarty so year on year comparison is more meaningful than in 2024. However the income and expenditure incurred in the costs and 5ale5 of the fomier church buildings at Avoch and Cromarty, the expenditure on the mandated improvements to Rosemarkie Church and the further receipt froTn a legacy combine to make the comparison of total figures somewhat meaningless. The income from nornial activitie5 as detailed in notes I to 4 of the accounts has decreased from £45,644 in 2024 to £37.928 in 2025 while the expenditure on the nOnal activities of the congregation has increased from £48,655 to £57.610. The deficit in the normal operations of the congregation in 2025 was thus £19.682, in line with the budget, since the union brought in no appreciable increase in income. but substantially increased costs. particularly the 'Giving to Gro contribution to the Central Church. The costsof ministry and manse maintenance are no longer shared with the former linked congregation of Avoch. The sales of Avoch and Cromarty buildinES were concluded in 2025. so no further expenditure will arise in re5pett of these buildings. The work on the modemisation of Rosemarkie Church. estimated to C05t around £6CM),OCKI, is ongoing and hopefulw will be completed in 2026. A further £250,000 was received from the Esstate of the late Mrs Margaret Joan Angell The general fund recorded a deficit of £17.669 in 2025. The budgeted deficit for was £15,000 before the costs of Insuran and rates on the closed churches. Fortunately the congregation has sufficient reserves to meet these deficits. As the congregation moves forward in union. there are sufficient funds held to the credit of the congregation in the Consolidated Fabric Fund {see the appendix to the financial statements) and in the Angell Bequest Fund to cover the costs of the modernisation and to cover anticipated revenue deficits until such time as the anticipated results of the Mission Plan should return the congregation to a position in which routine running costs are covered by donated income.
RESERVES POUCY The charity trustees have considered the SerVeS required and have taken into account their current and futu liabilities. It is the Trustees. policy to hold reserves of approximately six months expenditure including designated funds. At the year end the Church held unrestritted funds of £146.657 of which £49,324 had been designated for the fabric fund. These fund5 are being held to be available to meet part of the cost of the mandated modernisation of Rosemarkie Church and to meet the anticipated continuing revenue deficits arIng following the union. The church also held £626,612 of restricted fundswhich have been provided forthe purposes specified in Note 15. STATEMENT OF TRUSTEES, RESPONSIBILMES The members of the Kirk Session Ithe trustees) are responsible for preparing the Report of the Trustee5 and the financial statement5 in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practil- The law applicable to charities in Scotland, the Charities and Trustee Investment Iscotlandl Art 2(5, Charities Accounts (Scotland} Regulations 21X)6 las amended} and the provisions of the charity's constitution, requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure. of the charity for that period. In preparing those financial statements. the trustees are required to selert suttable accounting policies and then appty them consistently- observe the methods and principtes in the Charity SORP: make judgements and e5tifflates that are reasonable and prudent- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the chartty will continue in business. The trustees are responsible for keeping proper accounting records which disclose wtth reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotlandl Act 2005, the Charities Accounts (Scotlandl Regulations 2(I)6 {as amended) and the provisions of the charity's constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularlties. Approved by order of the Kirk Session on 2 February 2026 and signed on its behalf by: Jack Kernahan Trusteelsession Clerk 10
IndowtEalnerfS Rwrt to theTrustee5 of Blat Islp Eastclvjrth ofScotlMI I report on the finanoalstat•mw)ts OfthethltyforT1wened 31 lknbEF 2025 set out on paBe5 12 to 21. Ite5peth responsilttie5 of T¢¢¢$0nd E¥aminer. The charitV5 trustees are responsible for the prep3ratKxt ( the in acccKdance wrth the terrns of the Charrt5 and Truxee In¥estrnerrt (scotLdI Art 2005 and the Ch3rtie5 Accoun1515(otlandl Re8ulatiw$ 2LI)6 las aned1. The charrtvs tnjstees consid¥ that the wuitLYnpnt of Regulation 10(Illdl of the 2 Re8ulatrts does not appty. It ts my sPonbitsty to exarnine the att¢nts as required ufvyer section 44IIXcl ofthe Actand to ate whetr rtilr matters have ¢ometo my atteTht. S oflndepuKlent Stem•ot frAy examinatyon iscarried outin accordae with ReeuktKJn 11 Df thecharttw Aawrkts Iscotlandl Regulations 2(lJ6 las amendedl. An exanNnaiN)n [rje5 a r&iew of thE aCcJnti record5 kept b¥ the tharity and c(Jnpari50n of the ac¢ounts we$ted wr£h those records It llKkJde5 consbJerat)n thiusual items or disc105ures Iri the account5 and seeks expknatwjns from t vustees concerrong suth matters. The procedures undertaken do not de the eviden that would be requir&1 in an audit and. consequently. I do noi express an avdit on theview 81 by the In thecow5eof my exarninatYJn. fto matter has ccmeto nwatrents whKh 8ive5me reasortae cause to bel thaL n anymatwial pec the requirem. to keep xcounting rtrords tn cOrdan wrth sectiun 44(IKal olthe2fJ)5 Act Regvjation 4 ofthe 2LWJ6Accowits RegulatN)n& anLI to prepare a£wunts accord wbth thea¢¢ourtin8 records ar compfywith Regthation 9 ofthe 2Ct6 Acwnts Regulat5 have Tt been met. or to which. in my opinitXL aneniion sh¢)ukl bp in order to enabk a pry understandinz of thè s to be leached. Roderick C Thelnstitute o Charter Mann Jydd Gordon Ltd Chartered Acctyjnian 26 Lewi5 51reet Stornowa¥ Isle of Lewis H512JF am AcctantS015Co14d 21 Apn 2026
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BLACK ISLE EASTCHURCH OFSCOTLAND Balance Sheet At31 December2025 Tolalfunds Tolalfuftds 21Y25 2024 Note F]xed assets Invesiments 118.147 96.893 Current assets Debtors Cash at bankand on depostt li 5,162 684.515 7.789 425.228 TotalcutTent a5set5 689.677 433.017 Liabililies CTeditorsfalling duewthin orheyear 2.072 4,774 NetcurTentassets 687.f5 428.243 Net assets 805.752 525.136 Thefundsotthe charity Endowment funds Restricted incomelunds Unrestricted iTrcomehJnds 11.060 361.114 152.962 626.612 146.657 TotaLcharityfiJnds 805.752 525.136 The accountsweie approved bythe Kirk Session on 9 February2026 For and on behalf ofthe Kirksession Session CierkandTreasurer 13
BLACK ISLE EAST CHURCH OF SCOTLAND Year ended 31 December 2025 ACCOUNTING pouaES The principal accounting polities, which have been applied consistently in the current and preceding vear in dealing with items which are considered material to the accounts. are set out below. Basis of preparation The financial statements have been prepared on the accruals basis in accordance with Accounting and Reporting by Charities: Statement of Recommended prattl applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland IFRS1021 effectNe from l January 2019 and the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021, the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2(X)6 las amended). Fund accounting Funds are classified as either restritted funds or unrestricted fijnds. defined as follow5. Restricted funds are funds subject to specific requiremeT)ts as to their use which may be declared by the donor or with their authortty or created through gaI processes. bLrt still within the wider objects of the charity. Endowment funds are funds which have been given on the condttion that the original capital sum is not reduced, butthe income there from is used forthe purpose defined in accordance with the objects of the charity. Unrestricted funds are expendable at the discretioll of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustee5 for a particular purpose. they are designated as a separate fund. This designation has an administrative purpose only and does not legal restritt the trustee discretion to apply the fund. Going concern The Trustees consider that there are no material uncertainties about the ability of the charity to continue for the foreseeable future and therefore have adopted the going concern basis in preparing these financial statements. 14
BLACK ISLE EAST CHURCH OF SCOTLAND Year ended 31 December 2025 Recognition of income Income is recognised when the chartty has entitlement to the fund5, any perfomiance conditions attached to the itemlsl of income have been met. tt is probable that the income will be received and the amount can be measured reliably. Interest r1vable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the Bank. Recogniti( and allocation of expenditure Expenditure is included in the Statement of Financial Artivities on an accruals basis and is recognised when there is a legal or construrtNe obligation to pay for expenditure. Fixed Assets The charity has the right to occupy and use for its charitable objects certain tangible fixed assets. including the Church. hall and manse. vested in the Church of Scotland General Trustees. No consideration is payable forthe use of these assets. Expenditure incurred on the repair. maintenance and improvement of these a55ets is charged as resources expended in the Statement of Financial Actiwties in the period in which the liability arises. Investments Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference beljveen the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Reali5ed gains and losses represent the differen between the prOed5 on disposal and the market value at the start of the year or cost if purchased in the year. Taxation Black Isle East Church of Scotland is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable artivities. The charity is not registered for value added tax and resour expended therefore include irrecoverable input value added tax. 15
BLACK ISLE EAST CHURCH OF SCOTIAND Year ended 31 December 2025 Cash and cash equivalents Cash and cash equivalents include cash in hand and deposits held with banks and with the Church of Scotland Debtors Debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid. Creditors Creditors are normally recognised at their settlement amount after allowing for any trade discounts due. 16
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Follow rp5paithfurtherinFotTDth%05 [LynEIE1rtrE3lth¢lheA5lws¢rt ÈetyLthetotalfvthof¥Jhhw¢transtUfed to BI Isle Ea5tin theun1Un 2014. tt ha&Th beent51aLetlt£1}xljrftIXsreIattSlOethjOtadthIS hèst¢)in¥efft PKini#ersstypend contr&rtionsforfrabortal vrat. aldand Ilund.mSEerf 5bFortsaoITroelththe naiW)naI5bosC1 Sui¥vEnivwsl wE3S85& rketvth3L 0ber224 Addt)n5•tC 14988 urarTr vhve51rneiits Malk¢tluÈat3l Dtt>ntW2D2S 118.147 IlftvntsareheId kitrhS[01lanO1ThT Inierost reter•alde FYydchJ¢8e5 391 1727 Attyuedchèf¥es L278 1072 4FF4 Totsl 24470 11&147 Cuityita5set5 27 Cufrentliabifft -2.072 97333 49.324 6R57z 31.483 ,752 Totsl Currenta55ets yow 36Li 433.017 CurrerthaL¥e5 -1114 4.774 37. 361.113 525.136
BLACK ISLE EAST tsIVR(JI OFSCOTiAND Vter$ vthoÉwetheirtimÈ andtalErrt5wllinthforthe benEfitofthe0wrth.ThEar&750fcerril IrfEwhKh retyonthE c0ntritxrtn5 ofvtdunteer5are rnanyand ffluth ofthe m1tywouldbp wtht0owUeWtl1X>ilOrtteWnThtD15Wm. 4tiJ¥ ¥JDEr G£rnralFurd 245S5 .24555 9733a 49.324 67) 159W4 Restrfcted Awllhqu 4J 51 4528 aforthMprtrfK4tr IL FlFUrl0wtr?ffllty )A2a 31183 44L1£6 Transfer Withln wresirKted Followngthe FptOfthe 5alEproceEdso[Cr(xmatyWestChurth.c(eth10the Fc Fund.E24.555wéstyansferre6tothefjeneral Fund to relmburse paymentsm•JefrUnitY¢respectofDcd¢Mes)rrafrs•XIll1sU paH1durin8theDd between dowreand e. 05eof Oeg Fund Pu oses of Resrricted Fund5 Cwnrnuntytknork(forrnthPastoTrl Ca1T&FW.. Fu&dOnatEd and fura1eblatt< OrSeSfhdshv identified bythe Community Network (fotmEtlyPa5ttI CarelTE3m and othÈrawtsotthetelTr'Swth ywEhwwkerFw..Muss8fydvJhh hastth us¢dtopWttheU9by.HIL•J5arIlSkndSyJthfor£hrIs1'ClaY(WO[ker opÈratnÉinthÈloc cthMmufMty.TrFuj tsoJr¢entyWin8a OFEII Pur Theseaforth MortlfrfatTh¥K$valeO Iwby Bwb¥4Qwnte55ofSeafryth,fi)rthebg*fitdthÈindiwttpotsr ofwhatarenow A¥oth. FortTQ5e and R05ematkn FrythFundwasestabhghedin 1838tryJohfi Fmth. theinynefrc4nknhknededwetp¢rson5ln indiynt icurnstsncesin abLthe1 ol Crtyn¥ty.FrweewialtysKh 65h4vEsew betitrdtys and the 5urro¢Jndin£are
BIACK ISi£ CHURCH trSCOTLAND Cortlrym xset.. IntereSLlnone FAWofcokI¢ Marse InAugust 2011theCroThartycongreBation pUraa(e4dfkntheVUeotthQ and Urquharttnanseat cu1b0e whi(h hao beenyalued at £2(K)AWThe Crom¥tyand Re5rfLsand UrquhartWa5se4ve4 th efFettfiom 31 Decefflber2023. tsomartyunited Tth %ottrtteand RostrNibiEtolrKma(thWÈtsliDn 81ock Ie Ea5L ThecrOrnS(¥elnthernCUUth1reM pedt0 WatklthE cMyegaboTr. Inthe etOfthprOpertybeInÉSdd. 50%o1thenetpioceets¥ube>jd tothe5 the LTedit pfthe Blark E$tgrega[1in the((id FatiriiFu This OnlybecongJth an assetwhen the rtse5n ofCulboWie MYthy.UWxtttJtt4tthÈn of RE50&and UThtand KnDtkban eationS 2024.sdtsthewse. Ills therefore assetdegendefi1 theroI?n uncarth reetderthCl of Bla( Ie Ea51 ronsFerdDw. 17 SPOCE 26 ChiiStian*id 32 170 Malav•l Plant3n olNetree- PalE5One Phoeniyindia 576
BLACKISLEEASTCHURCHOFscollAIIiI APPENDIxToHANCl1LSTATEPEms FOR THEYEARENDED3LDECEMBEEL2025 FUNDSMELDON8EHALFOFTHECONGREGATION BYTHECHURCH OFS¢OYLAND¢ENERIITRUSTEES IRestrfctedforwDp&ty•tyI At31Dernbtr REVENUEAeCOVNf Credit balance at31 Decemb cAPALAccOUNr Ciedit baiancesat31Decell4ratc4)5t 24S¢ 2145K2 MarketyaiueolWancesaiDecemel 076 t1aysinresr*¢t0fÈOlAtthe1th tobepBidoirtDf proceedsof saieayeedinSeptetthr2024 IOTALATREAUWLEVALVE