Knockbain Free Church of Scotland
_Scottish Charity No. SC 004591_
## **Knockbain Free Church of Scotland**
Trustees’ Report and Financial Statements _For the Year Ended 31 December 2025_
Knockbain Free Church of Scotland
**Contents of the Financial Statements** _for the year ended 31 December 2025_
||Page|
|---|---|
|Church Information|2|
|Report of the Trustees|3 - 5|
|Report of the Independent Examiner|6|
|Receipts and Payments Account|7|
|Statement of Balances|8|
|Notes to the Financial Statements|9 - 10|
Knockbain Free Church of Scotland
## **Church Information**
## **Trustees**
A list of active trustees during 2025 is provided in the Trustees’ Report on Page 3 to 5.
## **Address**
Ferry Brae North Kessock Inverness IV1 3YH
**www** .knockbainfreechurch.org
## **Bankers**
Royal Bank of Scotland Falcon Square Inverness IV2 3PP
## **Solicitors**
Wright Johnston and Mackenzie The Green House Beechwood Park North Inverness IV2 3BL
## **Independent Examiner**
Murdo Morrison Braikley Tulloch Ave Dingwall IV15 9TU
2
Knockbain Free Church of Scotland
## **Report of the Trustees**
The Trustees are pleased to present their report together with the financial statements of the church for the year ended 31 December 2025.
## **Status of Charity and Governing Document**
Knockbain Free Church of Scotland is established by Constitution. It is a registered Scottish Charity (No. SC 004591).
## **Aims and Affiliation**
The Free Church of Scotland currently has around 100 congregations in Scotland, as well as one in London and three in North America, and sister Churches founded by mission work in India, Peru and South Africa. The Church also has a full-time degree awarding college in the heart of Edinburgh for the training of Ministers and other Christian workers.
Dating from 1843 but with its roots in the Reformation, it owes its distinctive title to its historical struggle to remain ‘free’ from state interference in its internal affairs. It has close and active relations with many other Reformed churches of Jesus Christ throughout the world and stands firmly in the tradition which accepts the Bible in its entirety as the Word of God. One of the emphases of our worship is the preaching of the gospel - the good news of a free and sovereign salvation through Jesus Christ alone.
Knockbain Free Church of Scotland is a congregation of the national Free Church of Scotland (Scottish Charity No. SC 012925) working towards the common aims set out above. The congregation is within the Presbytery of Inverness, Lochaber and Ross and is authorised by the Church to have a Minister paid from the central funds of the Church.
The Church building and the Minister’s manse are the property of the congregation and are held in trust by locally elected congregational Trustees under the Church’s Model Trust Deed.
## **Trustees and Office Bearers**
The congregation is governed and administered by elected office bearers (all volunteers) and its Minister. The Kirk Session, being the Minister and elected Elders, has responsibility for spiritual oversight, while the Property and Finance Committee, composed of Kirk Session members plus nominated committee members, oversees financial and property matters. Under Charity Law, the Property and Finance Committee is deemed to be the trustees of the congregation as those with responsibility for day to day management and control. This is distinct from the role of congregational Trustees who are responsible only for holding property in trust. At the end of 2025, elections and inductions were held for additional elders and for new deacons. It was decided there would be a transitional period from December 2025 to early 2026 where the Property and Finance Committee will continue until the reconstitution of the Deacons’ Court at the AGM in 2026. At that point, under Charity Law, the Deacons’ Court will then be deemed to be the trustees of the congregation as those with responsibility for day to day management and control.
The members of the Property & Finance Committee who served since the AGM and will remain in place until the 2026 AGM were as follows:-
## _**Property & Finance Committee**_
_Elders_ D Macrae, A MacLennan, I Gray, J Macdonald (assessor) and Rev N Maclean (assessor) _Members_ Rev D Mackeddie, R Geddes, J Ross, W Ross, A Somerville, M Somerville, _Minister_ Rev Murdo Campbell
## _**Deacons’ Court (*ordained to office in December 2025, to be reconstituted in 2026)**_
_Elders_ D Macrae, A Maclennan, I Gray, (I Renwick, J Ross, J Simms.) * _Members_ (S Macdonald, P Sinclair, A Somerville, E Taylor.) * _Minister_ Rev Murdo Campbell
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Knockbain Free Church of Scotland
## **Report of the Trustees (continued)**
## **Congregational Trustees**
For holding Property - Mr D Macrae, Rev D Mackeddie, Mr R Geddes, Mr J Ross
## **Appointment of Charity Trustees**
The Kirk Session exercises its discretion in determining the most appropriate method of electing new Trustees (Elders and Deacons) and the congregation elect property and finance committee trustees. Any election process must involve the communicant membership of the congregation. The fixed term for committee Trusteeship is one year with reelection possible at the Annual General Meeting. Prior to their appointment, new Trustees would have served the Church for some time in various roles and would be familiar with the Church’s values, its aims and objectives as well as its day-to-day operations. As part of their induction programme, new Trustees are required to understand their statutory responsibilities as well as the responsibilities of their office within the congregation as elder or deacon or members of the property and finance committee. At the end of 2025, the Kirk Session resolved to elect new Trustees (Elders and Deacons). The election process involved the communicant membership of the congregation. There is no fixed term for Trusteeship as elders and deacons. The Deacons’ Court will be reconstituted in 2026 following a transition from the existing trustees on the Property and Finance Committee.
## **Activities and Achievements**
During the year, the congregation met regularly for public worship and carried out various activities in pursuit of the above stated aims.
The congregation continued its commitment to support the national Free Church of Scotland both spiritually and financially.
Significant highlights, events and developments of note in the year include the following: -
In relation to property.
- The congregation were blessed and thankful for the induction of Rev Murdo Campbell as their new minister in February 2025. The congregation warmly welcomed the minster and his family into the fellowship of the congregation.
- There were the following one-off costs incurred in relation to the induction of our new minister:
- Removal van hire and transport costs from the minister’s previous charge in the Barvas congregation on the Isle of Lewis.
- Maintenance, repairs and improvement works to the manse including: replacements of fixtures and fittings that had been removed; painting of the interior; electrical improvements; replacement flooring and repairs to fixtures.
- Gifts for the minister, manse family, interim moderator, session clerk and other individuals who assisted the congregation through the period of vacancy.
- There was significant works undertaken with the church building to freshen and improve the facilities resulting in a cost of £10,497 for repairs and renewals. This included £3,422 in June and £1,590 in November for electrical work. Painting in the church cost £2,950 in September. Other costs included replacing the shed and providing a base for it.
- With the above expenditure on the fabric of the church initially and the manse latterly, it was possible to request a transfer of £9,392 from the capital held by the Free Church for the sale of the former church, and use this to assist with these repairs and renewals.
In relation to **congregational activities** :
- The North Kessock Youth Club for school children in p1-p5 continued for the year with a weekly after school youth club in North Kessock on Thursdays during school term times.
- The Parent and Toddlers’ “Little Dolphins” Group met every Thursday morning from 10.30am to 12 noon during school term times.
- The Ladies’ Bible Study group continued to meet fortnightly during term time.
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Knockbain Free Church of Scotland
- Congregational fellowships continued occasionally throughout the year.
- Christianity Explored course ran from September to November with a good attendance of those from within and outwith the congregation.
- Additional fellowship meals for the men and women in the congregation were held
- Additional house fellowships and congregational fellowships were held during communion seasons
- The congregation generously supported the Blythswood Shoebox Appeal and Christmas Food Bank appeal
- The congregation held fundraising events and collections for the Free Church Youth Camps “Adopt a Camp” with the support going to Kincraig Kids 3 which the minister and members in the congregation were leading and cooking at.
- The induction and ordination of elders and deacons took place in December 2025.
## **Report of the Trustees (In relation to congregational funding)**
- **Overall.** (2024 figures in brackets). Income has risen significantly from £74,088 to £105,166 which is close to the 2023 income of £103,809. Expenditure has risen significantly from £89,007 to £121,824 with the largest part of that expenditure being the continued Remittance to the Free Church for Central Funds. In addition to the monthly Remittances costs, the Trustees have taken the opportunity to undertake substantial alterations and repairs to the manse.
- **Income.** Gift Aided donations totalled £52,752 (£34,664 in 2024) which is similar to the 2023 figure (£56,237). Tax recovered on Gift Aid Donations rose to £14,671 (£11,845 in 2024).
- The Plate Offerings were £12,126 (£11,542).
- **Expenditure.** As already explained the largest part of the church’s costs relate to the monthly Remittance to the Free Church headquarters to pay ministers’ salaries and related costs. Knockbain was placed in Band E for 2025 and so remitted £4,490 each month, totalling £53,032 (£41,150) for the year, being 43% (47%) of the church’s total expenditure.
- During the year the congregation donated £200 towards the European Mission Fellowship. There was support for Open Doors amounting to £640 and £1,000 was sent to Ekisa Ministries for their work in Uganda.
## **Reserves**
**Reserves.** Despite the financial challenges in 2025 the church has maintained a healthy balance in its reserves with the overall amount falling from £114,564 to £97,906.
The **Unrestricted Fund** , sometimes referred to as the ‘General’ Fund had a balance of £72,071 (£91,808) while the ‘Designated’ Funds (which are also Unrestricted) amounted to £1,674 (£9,953).
**Restricted Funds** . There are two Funds in this category. The Fabric Fund had £8,921 (£3,179) and the Local Purposes Account had a balance of £15,240 (£9,623) on 31 December 2025.
Funds, included in the above figures, held for the congregation by the Free Church in Edinburgh amounted to £71,867.
The Trustees are satisfied with the level of reserves retained by the charity.
## **On behalf of the Trustees**
**Rev Murdo Campbell** _Minister and Trustee 30 March_ 2026
5
Knockbain Free Church of Scotland
## **Report of the Independent Examiner to the Trustees of Knockbain Free Church of Scotland**
I report on the accounts of the church for the year ended 31 December 2025 which are set out on pages 7 to 10.
## **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 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 seeks explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I 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, and
- 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.
**Mr Murdo Morrison Independent Examiner**
## **30[th] May 2026**
6
## Knockbain Free Church of Scotland
## Receipts and Payments Accounts
For the year ended 31 December 2025
|**Notes**
**Receipts**
Gift Aid giving
Gift Aid-Tax Recovered
ChurchDoorcollections
Other donations(not Gift Aided)
Bankinterestandotherinterest
Magazines
Other donations
Legacy
**Total Receipts**
**Payments**
**_Payments forCharitableactivities_**
RemittancestoCentral funds
Pulpit Supply and Communion Expenses
Minister's expenses
Church & Manse Insurance
Heat &Light
Local Purposes
Telephone
Repairs & Renewals
CouncilTax/Water & Sewage
PresbyteryExpenses
Donations
Sundry Expenses
Magazines
**Total Payments**
**Net receipts/ (payments)**
Interfundtransfers
**Surplus/(deficit) foryear**
Totalfundsbrought forward
**Totalfunds carried forward**
**Represented by:**
GeneralFund
Proceedsofsale of former Church
**_Designated Funds(pernote 4)_**
**_Totalunrestricted funds_**
**_RestrictedFunds(per note5)_**|
|**UnrestrictedFunds**
**Restricted**
**General**
**Fund**
**Designated**
**Funds**
**Funds**
**Total**
**2025**
**Total**
**2024**
£
£
£
£
£
31,326
21,427
**52,752**
**34,664**
11,847
2,824
**14,671**
**11,845**
12,126
-
**12,126**
**11,542**
5,866
13,380**19,246**
**8,746**
2,506
21
-
**2,526**
**3,332**
304
-
**304**
**224**
-
2,541
**2,541**
**2,735**
-
1,000
**1,000 **
**1,000**|
|---|---|---|
|||**63,974**
**21**
**41,171**
**105,166**
**74,088**
53,032
**53,032**
**41,150**
2,343
**2,343**
**5,567**
8,324
**8,324**
**4,183**
-
2,751
**2,751**
**3,713**
13,196
-
**13,196**
**9,456**
-
200
1,140
**1,340**
**3,687**
2,166
**2,166 1,678**
432
8,098
21,988
**30,519**
**10,497**
3,039
**3,039**
**2,246**
868
**868**
**1,949**
-
2,418
**2,418**
**2,650**
-
1,515
**1,515**
**1,171**
313
-
**313**
**1,061 **|
|||**83,713**
**8,298**
**29,812**
**121,824**
**89,007**|
||
|**(19,739)**
**(8,278)**
**11,360**
**(16,658)**
**(14,919)**
**-**
**-**
**-**
-
**-**|
|||**(19,739) (8,278)**
**11,360**
**(16,658)**
**(14,919)**
91,810
9,952
12,802
114,564
**129,483**|
|||**72,071**
**1,675**
**24,161**
**97,906**
**114,564**|
|||**204**
**204**
**14,873**
**71,867**
**71,867**
**76,935**
**1,675**
**1,675**
**9,953**|
|||**72,071**
**1,675**
**73,745**
**101,761**
**24,161**
**24,161**
**12,803**|
|||**72,071**
**1,675**
**24,161**
**97,906**
**114,564**|
7
## Knockbain Free Church of Scotland
## Statement of Balances
As at 31st December 2025
|**Bank**&**Cash in hand**
Opening balances
Transferred from Central Office account
Surplus/(Deficit) for the year excluding interest on funds held at CentralOffices
**Closing balances**
**Funds held at the Central Offices (Proceeds of sale of former Church)**
Opening balance
Transferred to Knockbain Main account
Interest on funds
Closing balance
**Total of monetary assets held**
**Reserves**
Unrestricted funds
Designated funds
Restricted funds
**Statement of Assets held for Charitable purposes, at cost**
Church and Manse
Fixtures and Fittings|**2025**
£
**37,628**
**7,529**
**(19,117)**
**76,935**
**(7,529)**
**2,461**|£
**26,040**
**71,867**|**2024**
£
46,461
9,392
(18,225)
**37,628**
83,022
(9,392)
3,305
**76,935**|
|---|---|---|---|
|||||
|||**97,906**
**72,071**
**1,674**
**24,161**|**114,564**
**91,808**
**9,953**
**12,803**|
|||**97,906**
**1,861,000**
**52,441**
**1,913,441**|**114,564**
1,861,000
52,441
**1,913,441**|
Approved by the Trustees on 29[th] May 2026 and signed on their behalf by the undemoted:
**Rev Murdo Campbell** Trustee
8
The notes form part of these financial statements.
## Notes to the Financial Statements
For the year ending 31st December 2025
## 1. **Accounting Policies**
## _**Accounting Convention**_
The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006.
## _**Basis of financial statements**_
The financial statements have been prepared on a receipts and payments basis.
## **Fixed Assets**
A statement of the fixed assets held for the purposes of the charity, namely the church and manse and fixtures and fittings, is shown in the statement of balances. These assets are shown at the original cost price. No depreciation has been applied as depreciation is a non-cash item and therefore should not be included in the receipts and payments account.
## **Receipts and Payments Account**
For the purpose of the receipts and payments account, as shown on page 6, funds are defined as follows:
**Unrestricted** funds comprise grants and other income received for the objects of the church without further specified purpose and are available as general funds.
**Designated** funds represent unrestricted funds which have been earmarked by the trustees for particular purposes.
**Restricted** funds comprise income which has been received for the objects of the church and specified for a restricted purpose within these objects by the donor.
9
## Notes to the Receipts and Payments Accounts
For the year ended 31 December 2025
- **2 Trustee remuneration**
No remuneration was paid to any trustee during the year.
## **3 Trustee expenses**
There were no payments to Trustees.
|**4**
**Unrestricted funds**
General Fund
Proceeds of sale of former Church
**_Designated funds:_**
Fabric
Benevolent
Missions
**Total unrestricted funds**|Balance at
Incoming
Resources
Balance at
01.01.25
resources
expended
Transfers
31.12.25
£
£
£
£
14,873
61,513
(83,713)
7,529
204
76,935
2,461
0
(7,529)
71,867|
|---|---|
||91,808
63,974
(83,713)
-
72,071
8,098
(8,098)
-
-
1,844
20
(200)
1,664
10
10|
||**101,761**
**63,994**
**(92,011)**
**-**
**73,745**|
## _**Explanation of funds**_
_The General Fund_ encompasses all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.
_The Designated Funds_ represents money set aside by the Deacons' Court from general income for the specific purposes noted above less the related expenditure paid from those funds
|**5**
**Restricted funds**
Fabric
Local Purposes
**Total restricted funds**|Balance at
Incoming
Resources
Balance at
01.01.25
resources
expended
Transfers
31.12.25
£
£
£
£
3,179
18,308
(12,566)
8,921
9,624
22,863
(17,246)
-
15,240|
|---|---|
||**12,803**
**41,171**
**(29,812)**
**-**
**24,161**|
## _**Explanation of funds**_
_Restricted Funds_ - represents gifts received specifically for these funds less the related expenditure paid from these funds.
## **6 Transfers between funds**
There were no transfers between funds.
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