LAGGAN AND NEWTONMORE CHURCH OF SCOTLAND
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TRUSTEES’ REPORT AND ACCOUNTS
for the year ended
31°* December 2025
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Charity Number SC005490
Congregational Number 362125
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REFERENCE AND ADMINISTRATIVE INFORMATION CHARITY NAME - Laggan and Newtonmore Church of Scotland CHARITY NUMBER - S$C005490 CONGREGATIONAL NUMBER - 362125 CONTACT ADDRESS - Lochnagar Main Street Newtonmore Inverness-shire PH20 1DR TRUSTEES - KIRK SESSION Mairi Brown (Session Clerk) Roy Alexander (Treasurer) Alison Armstrong Beth Alder George Alder Morag Barr Heather Bruce Lesley Gorman (Retired 13th January 2026) Graham Grant lan Hall (Retired 31st August 2025) Phyllis Henderson Mary Kirk Campbell Slimon (Retired 2" June 2025) Jean Slimon
TRUSTEES
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MINISTER Rev Robert E Brookes
INDEPENDENT EXAMINER)
BANKERS
.- Victoria Walsh CA The AQ Partnership Limited Abercorn School Newton Broxburn EH52 6PZ
- Bank of Scotland The Direct Business (802260) PO Box 1000 BX2 1LB
LAGGAN AND NEWTONMORE CHURCH OF SCOTLAND TRUSTEES’ ANNUAL REPORT for the year ended 315t DECEMBER 2025 ETESTRUCTURE, GOVERNANCE AND MANAGEMENTTIAORNAVENENT
Governing Document
The Church is administered in accordance with the terms of the Deed of Constitution.
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity Trustees. The Kirk Session members are the elders of the Church and are chosen from the membership as they have appropriate gifts and skills.
Organisational Structure
The Kirk Session meets at least once every two months and is responsible for all the affairs of the Church. The Kirk Session has a committee structure, and these committees include members from the congregation.
OBJECTIVES AND ACTIVITIES
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian : in polity. It exists to glorify God and to work for the advancement of Christ's 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 ecumenical bodies in Scotland and internationally. Our main objective is to sustain worship in our local communities and throughout the year in conjunction with our linked charge Kingussie Parish Charge we have been able to achieve this. Both congregations held a service every Sunday but when there are five Sundays in the month, there is a joint service alternating between the churches. In addition, fortnightly services have been held in Laggan Church in spite of the church no longer being part of the Church of Scotland. Mission within our parishes continues to be a prime focus and in 2025 our minister Rev Robert Brookes has worked hard to expand our activities. In Newtonmore, we now have regular prayer meetings and Cosy Cafe fortnightly on a Wednesday morning to which the community is invited. Our Christmas card which advertised all our Christmas services was distributed by the Post Office throughout our parishes thanks to a grant from our Presbytery. Regular services have resumed at the local care home in Newtonmore and also in the sheltered housing where several of our members and adherents reside. Regular contact is again being made with our local schools and on appropriate occasions, Newtonmore Primary School have services in our church.
Towards the end of the year the Newtonmore Village Hall was out of action and the church becamea focal point for local meetings and for Newtonmore Indoor Bowling Club! The length of the church proved to be ideal for two bowling mats, and they have been able to continue their weekly activity. The Village Hall will be back up by April 2026 so we will lose the additional income that this has generated by its temporary closure.
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ACHIEVEMENTS AND PERFORMANCE
As indicated in the previous Paragraphs church activity has increased considerably thanks to Rev Robert Brookes who looks upon himself as a minister for the community | and he is very happy to get involved in activity outside the church where he feels the support he can give will be beneficial. Badenoch Shinty Memories is an active local organisation formed to help people with Alzheimer’s and dementia, and our minister is a Trustee of this. It has an interesting programme of events and outings.
Between the two parishes there have been a large number of funerals, only some of which have been related to the congregations. Some of those who lost a loved one, now come to church or to our Cosy Cafe and it is good to be able to give support from our church family. During the year three retreats were held at Laggan Church, Insh Church and Dalarossie Church providing time for prayer and private thought.
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The one disappointment of the year has been the inability to achieve a decision on the manse which has been available for occupation since January 2025. The Kirk Sessions of the two linked charges are very happy for our minister to continue to live in his own house which he has owned in Newtonmore for many years, and he has our full support. His house is only a couple of hundred yards from the manse. Unfortunately, the hierarchy of the Church of Scotland do not see this as a Satisfactory option, albeit that renting out the manse would provide both congregations with welcome additional income! The accounts show what it has cost in 2025 from our hard-earned income, to have an empty manse! The fight continues and as yet there is no sign of a conclusion!
FINANCIAL REVIEW
At the end of 2025, Laggan and Newtonmore Church of Scotland continued to be in a Satisfactory financial position, unlike several other churches in the Church of Scotland and we have continued to satisfy our commitments. As anticipated, work on the manse was completed within budget. Our budget for 2025 included the cost of building work required on the church and an allowance for the upgrading of the church hall. Approval to Carry out this work and for work required to upgrade Health and Safety was given by Presbytery in the summer but at the end of the year there was still work to do on the church buildings, and with the suspension of activity in the village hall, no progress was made towards the upgrading of the church hall, in respect of which an open meeting was recently held with the congregation.
The cost of work completed to date has been met from the funds from the sale of Laggan Church and we will continue to access these monies for the further work until those funds have been fully used up. Since obtaining approval for our budgeted fabric work, we have established problems with the church bell tower and at the end of the year, various options for this work were being considered, as there is no €asy access for work to be Carried out. The church bell which has been out of action will now work but we dare not use it until work is carried out on the bell tower.
The accounts for the year show a Surplus on Unrestricted Funds of £6,302 with an anticipated deficit on Restricted Funds of £39,118 following completion of work on the manse. Income has generally been fairly static, and in the coming months it will be necessary to attempt to increase the income as no real effort was made to do this in recent years with a vacancy and since Rev Robert Brookes became our minister there have been other priorities. At 318 December 2025 the congregation had Unrestricted Funds of £121,497 and Restricted Funds of £7,112.
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STATEMENT OF TRUSTEES’ RESPONSIBILITIES
The members of the Kirk Session, who are the Trustees, must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of Laggan and Newtonmore Church of Scotland during the financial year. These Trustees are responsible for ensuring that proper accounting records are maintained in a manner that will on request reflect the financial position of the Church at any time. The Trustees must also ensure that the annual financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. The Trustees are also responsible for safeguarding the assets of the Church and therefore must take responsible steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf. by
\ if | eo= rae Rev Robert E Brookes Minister
10th March 2026
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LAGGAN AND NEWTONMORE CHURCH OF SCOTLAND
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RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 3157 DECEMBER 2025
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|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|2025|2024|
|RECEIPTS|
|Donations|
|Open|plate|£ 6,008|a|£6,008|£|5,561|
|WFO scheme|2,251|-|2,251|3,860|
|Gift|aid|17,623|-|17,623|17,524|
|Income|tax|recovered|6,046|1,250|7,296|6,744|
|General|Donations|2,647|5,000|7,647|1.139|
|£34,575|£6,250|£40,825|£34,828|
|Fund|raising|events|1,561|.|1,561|935|
|Rental|of|premises|2,891|-|2,891|95|
|Marriages|and|funerals|960|-|960|880|
|Laggan|toilet income|-|2,330|2,330|2,104|
|Investment|income|and|interest|4,671|-|4,671|2,007|
|Transferred|from|Kingussie PC|-|-|-|180,000|
|Laggan|Helping|Hands|-|100|100|655|
|Grants|3,500|-|3,500|-|
|General|Trustees|8,555|-|8,555|-|
|£56,713|£8,680|£65,393|£221,504|
|PAYMENTS|
|Charitable|activities|— note|3|50,411|47,798|98,209|119,441|
|Surplus/(Deficit)for the year|£6,302|£(39.118)|£32816)|£102063|
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LAGGAN AND NEWTONMORE CHURCH OF SCOTLAND
STATEMENT OF BALANCES
AS AT 318™ DECEMBER 2025
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|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|EndowmentFunds|2025|2024|
|Bank|and|Deposits|
|Balance|as|at|1.1.25|£115,195|£46,230|£|-|£161,425|£59,362|
|Movement|in|year|
|Surplus/(Deficit)|of|Receipts|
|over Payments|for|the|year|6,302|(39,118)|.|(32,816)|102,063|
|ees|
|Balance|as|at|31.12.25|£121,497|£7112|f=|£128,609|£164.425|
|Investments|
|Balance|as|at|1.1.25|and|
|Total|Assets|£121,497|£7112 ___ £1,574|£130,183|£162,999|
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The accounts were approved by the Kirk Session on 104 March 2025 and signed on their behalf by
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bab: > v Minister
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] Church Treasurer
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LAGGA' DN
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NOTES TO THE ACCOUNTS
1. Trustees ion
and ited P Tr ions
Rev Robert Brookes received £1,956 for travelling expenses in Laggan and Newtonmore.
No Trustee received any remuneration during the year.
No Trustee or any person related to a Trustee had a personal interest in any contract or transaction entered into by the charity during the year.
2. Movement in Funds
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| As at 1.1.25 |
Incoming Resources |
Outgoing Resources |
Transfers | Transfers | As at 31.12.25 |
|---|---|---|---|---|---|
| Unrestricted Funds | |||||
| General Fund £115,195 |
£56,713 | £50,411 | £ | - | £121,497 |
| Restricted Funds | |||||
| (see note 6) | |||||
| Messy Church 564 Laggan Toilet 1,182 Manse Fund 44,027 Laggan Helping |
~ 2,330 - |
- S474 44,027 |
- - - |
564 (259) - |
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| Hands 457 Hall Fund - |
100 6,250 |
- . |
- - |
Do7 6,250 |
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| Endowment Funds | |||||
| TheMackenzieBequest 442 TheJohnston Bequest 1,132 |
- - |
- - |
- - |
442 1,132 |
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| TotalFunds =£162,999 |
£65393 | £98.209 | £- | £130,183 |
Purposeof Endowment Funds
Income from both endowment funds is to be used for general purposes.
The value of the Endowment Funds at 315 December 2025 was £2,003 (2024-£1,876).
ot Fs
3. Analysisof Payments
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|Charitable|Activities|Unrestricted|Restricted|2025|2024|
|Ministries|and|Mission|£21,421|£|-|£21,421|£18,259|
|Presbytery|dues|757|-|757|575|
|Travelling|expenses|1,956|-|1,956|972|
|Locum|and|Pulpit supply|-|-|-|432|
|Other staffing|costs|3,125|3,668|6,793|7,534|
|Fabric|repairs|and|maintenance|10,445|-|10,445|13,015|
|Manse|expense|(note|7)|3,765|44,027|47,792|67,772|
|Other building|costs|6,263|-|6,263|7,888|
|Church|office|expense|324|-|324|70|
|Other expenses|468|-|468|319|
|Induction expenses|-|-|-|1,197|
|Licences|423|-|423|430|
|Professional|fees|-|103|103|386|
|Advertising|386|-|386|384|
|Stationery|and|Printing|817|-|817|208|
|Purchase|of|equipment|261|:|261|-|
|E2041,|£47798|£98209|£119.441|
|4.|Analysis|of|Assets|be|
|GeneralEndowmenRestricted|_To|t|al|
|Investments|£|-|£|-|£1,574|£|1,574|
|Current|Assets|121,497|7,112|-|128,609|
|Current|Liabilities|-|-|-|:|
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|Net Assets|as|at|31.12.25|£121,497|£7112|£1,574|£130,183|
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All Church of Scotland congregations contribute to the National Stipend Fund as part of their Ministries and Mission allocation. This fund bears the cost of all ministers’ stipends, employer's national insurance and contributions to the pension and housing and loan funds. Minsters’ stipends are paid in accordance with a national stipend scale which is related to years of service. For the year under review, the minimum stipend was £32,433 and the maximum, after five years service £39,856.
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6. Restricted Funds
(a) Messy Church
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| Balance as at 1.1.25 Income |
£564 : |
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|---|---|---|---|
| Balance as at 31.12.25 | £564 | ||
| This fund can only be used forMessy | Church. | ||
| (b) | Laggan Toilet | ||
| Balance as at 1.1.25 | £1,182 | ||
| Highland Council Comfort Scheme Donations- toilet |
1,200 1,130 |
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| £3,512 | |||
| Wages and materials Professionalfees (wages) |
£3,668 103 |
3,771 | |
| Balanceasat31.12.25 | £(259) |
This deficit has since 31.12.25 been cleared by another Laggan organisation.
(c) Manse Fund
| Balance | as | at 1.1.25 | £44,027 |
|---|---|---|---|
| £44,027 | |||
| Repairs | to | manse and goodspurchased | 44,027 |
| Balance | as | at31.12.25 | £ : |
This fund was money set aside for the upgrading of the manse as agreed with Kingussie Parish Church.
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(d) Laggan Helping Hands
Balance as at 1.1.25 £457 Income 100 Balance as at 31.12.25 £557
This fund is held on behalf of Laggan Helping Hands and is not church funds.
(e) Church Hall
Donation £5,000 Gift Aid 1,250 Balance as at 31.12.25 £6,250
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7. Manse Expenses
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Gardening £ '627 Heat and light 2,093 Insurance 233 Repairs 677 Broadband 144 Council tax (9) £3,765
Note
In this year Kingussie Parish Church were charged 50% of these costs with the exception of the cost of gas as in the year there was no usage quantified.
APPENDIX
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Fund held on behalf of the congregation by the Church of Scotland General Trustees
CONSOLIDATED FABRIC FUND
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| 2025 | 2024 | |||
|---|---|---|---|---|
| Capital account | £21,030 | £ | - | |
| Revenue account | £ | 584 | . | |
| Temporaryaccount | £ | - | £29,585 |
Notes
- The Temporary Account arose from the sale of Laggan Church in December 2024. 2. The remaining funds will be utilised on repairs to St Bride’s Church having been designated for this purpose.
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INDEPENDENT EXAMINER’S REPORT
TO THE TRUSTEES OF LAGGAN AND NEWTONMORE CHURCH OF SCOTLAND
| report on the accounts of the charity for the year ended 31’' December 2025 which are set out on pages 5 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.
The charity trustees consider that the audit requirement of Regulation 10(1)(d) of the 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 conceming 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
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In the course of my examination of the accounts for the year ended 31st December 2025 no matter has come to my attention
- Ls which gives me reasonable cause to believe that in any material respect:
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e Accounting Records have not been kept in accordance with Section 44 (1)(a) of the Charities and Trustee Investments (Scotland) Act 2005 and Regulation 4 of The Charities Accounts (Scotland) Regulations 2006
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¢ The accounts do not accord with these records e the statement of accounts do not comply with any of the requirements of Regulation 9 of The Charities Accounts (Scotland) Regulations 2006
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Victoria Walsh CA The AQ Partnership Limited Abercorn School Newton Broxburn EH52 6PZ
2+ March 2026
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