Free Church of Scotland
Dunoon
Scottish Charity No SCO07880
Trustees’ Report and Financial Statements for the year to 31 October 2025
Dunoon Free Church of Scotland Contents
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Church Information 1
Report of the Trustees 2
Report of the Independent Examiner 5
Notes to the Financial Statements 7
Receipts and Payments Account
Statement of Balances
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Dunoon Free Church of Scotland Page 1
Church Information
Trustees
A list of active Trustees during 2025 is provided in the Trustees’ Report on Page 2
Address
Previously Free Church of Scotland, Argyll Street, Dunoon, PA23 7DD
Bankers
Bank of Scotland, 78 Argyll Street, Dunoon, PA23 7NH
Solicitors
Stewart & Bennett, 82 Argyll Street, Dunoon, PA23 7NJ
Independent Examiner
lan S Henderson CA,
Henderson & Co, Chartered Accountants, 160 Argyll Street, Dunoon, PA23 7NA
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Report of the Trustees
The Trustees are pleased to present their report together with the financial statements of the church for the period ending 31 October 2025.
Status of Charity and Governing Document
Dunoon Free Church of Scotland is established by Constitution. It is a registered Scottish Charity (No SC007880).
Aims and Affiliation
The Free Church of Scotland currently has around 100 congregations in Scotland, as well as two in London and five in North America, and sister churches founded by mission work in India, Peru and South Africa. The Church also hasa full time degree awarding college in the heart of Edinburgh for the training of ministers and other Christian workers and sustains an extensive missionary programme relative to the size of the church.
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 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 Free Church of Scotland is a Presbyterian church adhering in its worship and doctrine to the position of the Church of Scotland at the Reformation. There is 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 its constitution.
Dunoon Free Church of Scotland is part of the national Free Church of Scotland working towards the common aims set out above. The congregation is within the Presbytery of Glasgow and Argyll. And the Church buildings are the property of the local congregation and held in trust by locally elected property (or congregational) trustees.
Trustees and Office bearers
The congregations are governed and administered by elected office bearers (all volunteers) and interim moderator. The Kirk Session, being comprised of the interim moderator and
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elected elders, has responsibility for spiritual oversight, while the Deacons’ Court, composed of the interim moderator, elder and assessor elders, 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 who served during the year were as follows:-
Interim Moderator Rev Alasdair MacDonald
Elder Roderick L MacLennan
Assessor elders John MacKenzie
Congregational Trustees
For holding property Roderick L MacLennan
Mr lain MacLeod
Appointment of Charity Trustees
The Kirk Session exercises its discretion in determining the most appropriate method of electing new trustees (elders and deacons). Any election process must involve the communicant membership of the congregation. There is no fixed term 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
The churches at Dunoon and the previously linked church at Strachur ceased to operate in December 2016 and early in 2023, the Church property at Strachur was sold and the net sale proceeds together with remaining funds held, were transferred to the Free Church of Scotland in Edinburgh during the course of 2023.
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The Church properties in Dunoon were sold in 2024 and the Office bearers have now been able to collect and settle all outstanding sums of the Church. The remaining sums held by the Church have now been forwarded to the Free Church of Scotland in Edinburgh to be used to the benefit of churches within the Presbytery of Glasgow and Argyll.
Reserves and Results for the year
Following the payment to the Free Church of Scotland in Edinburgh, no further funds are held by our Church.
On behalf of the trustees
Roderick L MacLennan
Session Clerk
1! whamehy.....2006
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Report of the Independent Examiners to the Trustees
for the period to 31 October 2025
| report on the accounts of the church for the period to 31 October 2025, which are set out on pages 7 to 10
Respective responsibilities of the 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 | Accountsrequirement(Scotland)of RegulationRegulations10(1) (d)2006.of theTheAccountscharityRegulationstrustees considerdoes not thatapply.theIt isauditmy | 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, | 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
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which gives me reasonable cause to believe that in any materiel respect the requirements:
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e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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- e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
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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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lan S Henderson CA
160 Argyll Street
Dunoon
PA23 7NA
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18 February 2026
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Dunoon Free Church of Scotland —SSnmnamnanan3nanaBaS Page 7
Notes to the Financial Statements for the period to 321 October 2025
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 and the Charities and Trustee Investment (Scotland) Act 2005
Basis of financial statements
The financial statements have been prepared on a receipts and payments basis.
Fixed Assets
As the church buildings are considered Functional Fixed Assets and have not been professionally valued in the past five years, they are shown as Nil value.
Receipts and Payments
For the purpose of the Receipts and Payments account as shown on pages 8 and 9, funds are defined as follows:
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e Unrestricted funds comprise grants and other income, received for the objects of the church, without further specified purpose, and are available as general funds.
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e Designated funds represent unrestricted funds which have been earmarked by the trustees for particular purposes.
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e 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.
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DUNOON FREE CHURCH OF SCOTLAND
Receipts and Payments for period ended 31 October 2025
| Unrestricted | Restricted | Restricted | Endow- | Total | Yearended | ||
|---|---|---|---|---|---|---|---|
| Funds | Funds | ment | Funds | 31.12.24 | |||
| Funds | |||||||
| £ | £ | £ | £ | £ | |||
| Receipts | |||||||
| Other Income | 837 | - | - | 837 | |||
| Assets and Investment Sales | |||||||
| Total Receipts | 837 ee |
- | - | 837 95,040 Lae) |
e | ||
| Payments | |||||||
| Charitable Activities | |||||||
| Heating and Lighting Insurance Donations Sundries Maintenance |
- - 124,215 125 - |
- - - + - |
- - - - - |
- - 124,215 125 - |
47] 1,667 460 2,18¥4 |
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| Sub Total | 124,340 | - | - | 124,340 | 4,782 | ||
| Governance Costs | |||||||
| Independent Examiner | 480 | - | - | 480 | 240 | ||
| Professional Fees | |||||||
| Sub Total | 124,820 | = | - | 124,820 | 5,022 | ||
| Asset and Investment Purchases | ee) ee |
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| Total Payments | 124,820 | - | - | 124,820 | 5,022 | ||
| Net Payments Transfers between Funds |
(123,983) | - | - | (123,983) | 90,018 | ||
| Cash Funds lastyear | 123,983 | - | - | 123,983 | 33,965 | ||
| Cash Funds this year | - - - - 123,983 a ee |
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DUNOON FREE CHURCH OF SCOTLAND
Statement of Assets and Liabilities at 31 October 2025
| Unrestricted Funds |
Unrestricted Funds |
Restricted Funds |
Restricted Funds |
Endow- ment |
Total Funds |
Total Funds |
Yearended 31.12.24 |
|
|---|---|---|---|---|---|---|---|---|
| Funds | ||||||||
| Cash Funds | £ | £ | £ | £ | £ | |||
| General Accounts Fabric Fund |
= | - | - | - | 123,983 | |||
| Fabric Fund - Strachur |
||||||||
| Total Cash Funds | - | - | - | - | 123,983 | |||
| Other Monetary Assets | ||||||||
| Functional Fixed Assets: | ||||||||
| Church Buildings & | ||||||||
| FixturesandFittings | - | - | - | - | . |
Total Cash Funds
Other Monetary Assets Functional Fixed Assets: Church Buildings & Fixtures and Fittings -
Approved by the Deacon’s Court
Rosbicsahth Lhhn . ole nn YoeofDce Roderick L MacLennan Rev Alistair MacDonald
2026
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DUNOON FREE CHURCH OF SCOTLAND
Combined Receipts and Payments for period ended 31 October 2025
| Dunoon | Strachur | Total | Yearended | |
|---|---|---|---|---|
| 31.12.24 | ||||
| £ | £ | £ | £ | |
| Income | ||||
| Other Income | 837 | 837 | ||
| Assets and Investment Sales | 95,040 | |||
| 837 | 837 | 95,040 | ||
| Expenditure | ||||
| Sundries | 125 | 125 | 460 | |
| Heat and Light | 47] | |||
| Insurance Maintenance |
1,667 2,184 |
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| Independent Examiner | 480 | 480 | 240 | |
| Donations | 124,215 | 124,215 | ||
| Professional Fees | ||||
| Total Expenditure | 124,820 | 124,820 | 5,022 | |
| Deficit | (123,983) | (123,983) | 90,018 |
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