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← Urquhart & Resolis Free Church of Scotland

2025-12-31-accounts

Scottish Charity No. SC007775

Urquhart (Ferintosh) & Resolis Free Church of Scotland

Trustees’ Report and Financial Statements For the Year Ended 31 December 2025

Ur uhart Ferintosh & Resolis Free Church of Scotland q ( )

Contents of the Financial Statements for the year ended 31 December 2025

Page
Church Information 1
Report of the Trustees 2
Report of the Independent Examiner 4
Receipts and Payments 5
Statement of Balances 6
Notes to the Financial Statements 7
Analysis of Receipts 8
Analysis of Payments 9

Ur uhart Ferintosh & Resolis Free Church of Scotland q ( )

Church Information

Trustees

A list of active Trustees during 2025 is provided in the Trustees’ Report on Page 2.

Postal Address

Urquhart (Ferintosh) & Resolis Free Church Alcaig Conon Bridge IV7 8HX

Tel : 01349 866067 www.ferintoshandresolisfreechurch.com

Church Buildings

Ferintosh Free Church Alcaig Conon Bridge Ross-shire IV7 8HX

Resolis Free Church Newmills Resolis IV7 8LN

Bankers

Bank of Scotland High Street Dingwall IV15 9HL

Solicitors

Murchison Law 5 Ardross Terrace Inverness IV3 5NQ

Independent Examiners

J Angus Morrison MCIBS Tulloch Avenue Dingwall

Page 1

Ur uhart Ferintosh & Resolis Free Church of Scotland q ( )

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

Urquhart (Ferintosh) & Resolis Free Church of Scotland is established by Constitution. It is a registered Scottish Charity (No. SC007775).

Aims and Affiliation

Urquhart (Ferintosh) & Resolis Free Church of Scotland is a congregation of the Free Church of Scotland working towards the common aims set out below. It is a Presbyterian church adhering in its worship and doctrine to the position of the Church of Scotland at the Reformation. The Free Church of Scotland has an explanatory document which explains the origins of the Church and which gives the historical background to the Church coming into being in 1843 and lists documents in which is embodied the constitution of the Church. The document is available on request from the Free Church of Scotland, 15 North Bank St., The Mound, Edinburgh, EH1 2LS.

The Free Church of Scotland currently has over 100 congregations in Scotland, as well as one in London and four in North America, and sister Churches founded by mission work in India, Peru and South Africa. The Church also has a seminary in Edinburgh for the training of ministers and other Christian workers and sustains an extensive missionary programme relative to the size of the church. The principal activity of the Church is the conduct of public worship and associated matters in the context of local congregations. Dating from 1843 but with its roots in the Reformation, the Free Church of Scotland 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 and, therefore, derives its forms of teaching, worship, ministry and government from it. The main emphasis of our worship is the preaching of the gospel - the good news of a free and sovereign salvation through Jesus Christ alone.

The congregation is authorised by the Church to have a minister paid from central funds of the Church. The church buildings and the minister’s manse are the property of the congregation and are held 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 Deacons’ Court, composed of Kirk Session members plus elected deacons, oversees financial and property matters. Under Charity Law, the Deacons’ Court are 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 property (congregational) trustees who are responsible only for holding property in trust.

The members of the Deacons’ Court (the Trustees) who served during the year were as follows:-

Deacons’ Court

Elders Dr Alan Fraser, Blair Gardner, John Macdonald, Dr Ian Maciver, Rev Neil Maclean, Ian Matheson, Tom Rea. Deacons Ian Brown, James Mackenzie, Fraser Stewart, Ian Stewart. Minister Rev Calum Iain Macleod. Treasurer Dr Simon Green.

Congregational Trustees

For holding Property at Urquhart (Ferintosh) - Duncan Fraser, Grigor Hannan, Leslie Taylor. For holding Property at Resolis - Duncan Stewart, John Macdonald, George Patience,

Page 2

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Simei’Urquhart“hmneiaent a (Ferintosh)cn cc i A & Resolisa MRFreePh MraChurch ofise Scotland lS Report of the Trustees

Appointment of Charity Trustees

The Kirk Session exercises its discretion in determining the most appropriate method of electing new Trustees (Elders, Deacons and Committee Members). Any election process must involve the communicant membership of the congregation. There is no fixed term for Trusteeship. 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.

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 congregational activities:

During 2025 our Church buildings were open for the full year. We continued to Livestream our Services (and Zoom some Prayer Meetings) during the year to bring the Gospel to our own folks and also to a worldwide audience through our YouTube Channel. Other activities included:

In relation to congregational funding:

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Reserves

Results for the year

As a result ofa surplus for the year of £50,392 the Church held unrestricted funds amounting to £23,892 at the year end. That consisted ofaGeneral Fund amounting to £2,732 and Designated Funds with a balance of £21,160. Restricted Funds totalling £81,201 were also held in addition to Endowment funds of[£10,000.] The trustees are satisfied with the level of reserves retained by the charity.

On behalf of the Trustees

Trustee MY. Wir Date 19 January 2026

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Trustee secon LOU |...
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Page 3

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Urquhart (Ferintosh) & Resolis Free Church of Scotland Dien Paka Te Jann. ann Bon. nS Report of the Independent Examiners to the Trusteesfor the year ended 31 December 2025

I report on the accounts of the church for the year ended 31 December 2025 which are set out on pages 5 to 9.

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 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 Examiners’ Statement

In the course of my examination, no matter has come to my attention

have not been met, or

  1. 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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Name J Angus Morrison
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Qualification MCIBS
Address Tulloch Avenue, Dingwall.
Date eons. Y.-S. Yeh 2026
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Page 4

Ur uhart Ferintosh & Resolis Free Church of Scotland q ( ) Receipts and Payments for the year ended 31 December 2025

Page 5

Urquhart (Ferintosh) & Resolis Free Church of Scotland a Statement of Balances for the year ended 31 December 2025

Urquhart (Ferintosh) and Resolis Free Church of Scotland - SC007775

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Statement of Balances
As at 31 December 2025
—on tea Restricted funds Expendableendowment endowmentPermanent Bich pease
funds funds
to nearest E to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank i
ee If zeae] so6s | s0.000 ea7or || eo.aea
pomcnreestengSurplus / {deficit} | |[ [4a)] soess ||| sogsz|| (4.764)
Cash and bank
balancesat end of 10,000 64,700
year
(Agree balances with
receipts and
Fund to which Market Lae year ”
asset belongs valuation
- —— — to nearest £ to nearest £
Total
Fund to which Cost (if Current value
asset belongs available) (if available) Hast yaar
7 == — to nearest £ to nearest £ to nearest £
Total
Fund to which
liability relates Amount due Last year wie
to nearest £ to nearest £
Ferintosh Refurb Zz Building Loan Restricted
Total
Amount due
Fund to which (estimate)
liability relates baat year
to nearest £ to nearest £
— —— —
Total
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name approval
 KY dlr DO Fessty. sTeayavr a AY ha
Lalife6
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Page 6

Urquhart (Ferintosh) & Resolis Free Church of Scotland

Notes to the Financial Statements for the year ended 31 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

The Manse and Church Buildings have not been valued, so no value is shown per recommended practice.

Receipts and Payments Account

For the purpose of the Receipts and Payments account as shown on page 5, 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.

Page 7

Ur uhart Ferintosh & Resolis Free Church of Scotland q ( ) Analysis of Receipts for the year ended 31 December 2025

Page 8

Ur uhart Ferintosh & Resolis Free Church of Scotland q ( ) Analysis of payments for the year ended 31 December 2025

Page 9