The Church of Scotland Ardgour, Morvern and Strontian Parish Church of Scotland OF RECEIPTS AND PAYMENTS ACCOUNTS For the Year ended 31st December 2025 Congregation No: 382188 Charity No: SC008222 PAge 1 of 14 Reference and Administrative Information Ardgour, Morvern and Strontian Parish chU￿h of Scotland Charity Name: Charity Registration Number.. SC008222 Congregation Referenee No.. 382188 Contact Addrc5S.' Mrs Fiona Maclean of Ardgour Sallachan Fami Ardgour PH33 7AB Trnstees Rev. Donald McCorf(indale Mr. Jamcs Campbell Mrs Jean Campbell Mrs. Elizabeth Camiichael Mrs. Kate Cruickshar Mrs. Catriona Hunter Mrs. Creina Jackson Mrs. Fiona Maclean of Ardgour Mr. Robin Maclean of Ardgour Mr. James Mcleod Mrs. L)'tme Mowat Mrs. Claudia Nicholson Mrs. Diana Snelgrove Mrs. Louise White Mr. Peter White Principal Office-bearers Minister.. Rev. Donald McCoA(indale Session Cle Mrs. Fiona Maclean of Ardgour Church Treasurer". Mr. Peter White Pagt 2 tyf 14 Independent Examiner Volunt&Tr, Action tA)chaber An Drochaid, Claggan Road, Fort William PH33 6PH Bankers Bank of Scotland 62 High Street Fort William PH33 6AE Pago 3 Of 14 Trustees, Annual Report Year ended 31 December 2025 Structure, Governance and Management Governing Document The Churcb is administered in accordance with the temis of the Decd of Constt"tution (Unilary Forni). Recruitment 8nd Appointment of Trustees Mernbers of the KiTk Session and the Congregational Board are the charits, trustees. The Kirk Session mcmbers are the eldets of the church and are chosen from those members of the chur¢h who are considered to have the appropriate gifts and skills. The ministsi, w'ho is a member of the KI￿ Session. is elected by the congregation and Ènducted by Presbytery. Organisational Structure The kn.rk Session meets four times a year and is responsible for spiritual and tempornl affairs within the ¢hur¢h. Objectives and Activities The Chuwh of Scotland is Trinitarian in doctrine, Refonned in ts2dition and Pre5brterian in polity. It exists to glorifv God and to WO￿ for the advancement of Christ's Kingdom throughout the ivorld. As a national Church, it acknowledges a distin¢ts've call and duty to bring the ordinances of religion to the people in cvery parish of Scotland through a te￿il0nal ministry. It ¢O-operates with other Churches in various ecumeni¢al bodies in Scotland beyond. Ardgour.. I service a week Morvcrn. I seryice a fortnight Strontian." I service a fortnight Kingwrloch." I service a month Treslaig.. I gathering a month Ardgour, mo￿trn and Strontian Guild.. monthly meetings Page 4 0114 Trustees, Annual Report (eont) Year ended 31 December 2025 Achievements and Performance Our Minis*r has ¢ontinued the established patt¢rn of services in AMS, with a weekly Sunday s¢rvice in Ardgour at 10 a.m., and midday services alt¢rnating between Kiel and strontt.an churches. Services are also ¢onducted once a month at Kingairloch and Treslaig. He is supported bv Ella Gill, Reader. On the fifth Sundav of the Month, there is a joinl service ft>ll0￿ed by lunch in one of the three AMS chuTches. Communion Services took place quart¢rly in the churches. For the linkage. on its 'p¢ninsulachurches' website, Mr McCorkinda]e has posted a twice- monthly Sunday worship vtdeo on YouTube and livestreamed a church service on the a]ternate Sundavs. He h&s posted evening prayers once a wcck 8JJd monthl) live worship with Communion on zoom. He has a iveekly pod¢ast, alld also keeps the Parishes, profile active on Facebook. His online ￿ork beeu much appreciated both within the P￿]sh¢S and beyond. From May, Donna Dugdale from Mull spent eight weeks in the linkage as part of ILer training for the Ministry. Morvern had a verk su¢cessfiil stall on 19th July.. Gala Day, and held the Christmas Tree Festival again in December. The linkage had a tent at the st￿ntian Show on 9th August. Treslaig held a monthly Conversation group, a successful Harvest Festiva] dinner in October, and a Carol Servic¢ The Peninsula Carol S¢rvice was held in Strontian Hall in December. TheTe were five Remembrance services held throughout AMS on Sunday 9th November. Ln Ardgour, the 'trinter suppers" in the Hall ran for its third vear, and fvnding for them was organized by Louise White, Elder. These suppers are now th'ellrfstablished and very successfijl. They bring the Ardgour community together. On property, the Manse undetiwent a programme of ￿paIrS in the Spring. In Ardgour Church repairs are underway for stom) damage to lead coping on the roof. The Meeting Room at Ardgour Church was re-deeorated by James Campbell, Propeth Convenor. A St¥is'ardship team was appointed for Kiel Church where the south gable of thc church needs repointing, and the Bell Tower needs repair. Following a Joint Kirk Session meets.ng of AMS & AA: a steering group w&8 set up to develop a Nlinistry, and Mission Plan for the charge. They idcntified five areas of development. (l) Wotship Leader Training, (2) Technology, (3) Youth Ministry, {4) Music Ministry. and (5) Finance. Sub-working groups for all these areas have fom)ed, and work is progrcssing. A conclusion from this was A&A will fund an Associatr Minister posL emplo)'ing Rev Duncan MacPherson. Kilrhoan. When he assists with services Within AMS then the). NN'ill pay pulpit supply to A&A. Finally, Strontian Church was sold to the Strontian Community Company (Dualchas) in Juls, for £50,000. In agreement with the Communits? Company, the building will be available for Church Services. Page 5 of 14 Financial Revieiv Tht third ¥mnuai acwunts of the united Ardgour, Morvern and Strontian Parish. It is b&8ed on the ￿ndS available within our two initial bank accounts {Cuntnt Account amd Fabric Account). alongside funds held Centrallv ￿'1th the Church of Scotland. The principal source of income comes from offerings ￿CeiVed at our regular services across five different locations, plus regular donthons from congregats.onal members who continue to support the church despite being unable to attend Tht Giving to Grow allocation of £14,051 has been paid in full. Half way through the N'ear wc closed our Fabric Account with Bank of Scotland due to extra charges, and meTg¢d it ajl into our new Charity. Account. We spent £6,758.70 on the Ardgour Winter Suppers. which ivas funded through the £6,100 'Highland Communities Mentsl Health & Wellbeing Fund for Adults - Small GTants' received in 2024. £175.29 from the Ardgour Community Council carried ovcr from 2024, and £483.41 donations. The Ardgour Winter Suppers in 2026 will no longer be run by the Church, and inst¢ad ￿.111 be organis¢d b!. the Ardgour Glensanda D¢velopment Trust. We spent slightly less overall this }far (£44,731.69) compared to 2024 (£44,920.14). When looked at ￿tUal costs, it was an even bigger gap 12025 £36,819.39 and 2024 - £38,987.70). This is primarily du¢ to spending £2,895.37 less on CELurch Electri¢ity, £2,938.40 less on Mans¢ Repairs & Maintelwiee, and £752.71 less on Church Fabric Repairs & Maintenancc. Over half of our Church Fabric costs were paid through the Consolidated Fabric Fund (Revenue) for grass cutting. IntcrestlDgl)'. in 2025 we did spend £5,52192 morc on general ministry, costs (e.g. G2G, Pulpit Supply, Travel Expenses etc.). Some of these costs will have been part-reclaimed through shared costs with Achardcle & Ardnamurchan (totsl received £4,936.47). We collectrd £1,337.60 for th]'rd parties this year, and have given £1,153.60 of that in this years accounts. The amount Collected included the £171.50 that w&s collected la51 year for ￿"fe & Work, which ¢eased publication this year. Thereforc Th'e received a rcfund of £52.50 from Cofs for the Life & Work's that they didn't publish. Thhich nceds p￿Sed back to the members of the congregation who paid for it. There is also an addition £100 eollected for Shtlter in December, that will be paid to them in the 2026 accounts. Finally, we received a ￿8ac}, of £500 froLn the Estate of Helen Middleton. Our donation income inctE&sed slightly this year (2025 - £25.599.33 and 2024 - £24,013.90) but this was mainli, reflected in the additional £1,844.77 received in Gift Aid teclatm and an additional £802.38 from Gift Aid specific donations. We had a reduction in giving from both WFO & Ordinary Off6rings. We also had significant]y less income from Weddings & FuneJ315 (2025 - £270 and 2024 - £1,718.24). Overall this year it appears that we spent £4,530.74 more than we received. But as we didn't receive any new funding for Winter Suppers this year, we onl). show their costs. Removing that from the toial figures shows we received £2.227.96 more than M'e spent. This figuFe doesn't reflect the outstanding amounls owed to third parties, or the remaining Winter Supper donations. Whilst this is positivc, we have spent little on maintenance and repairs, and have not seen a significant rise in giving- both of which should be greater considerats.on for the future. Pagè 6 0114 Trustees, Annual Report (cont) Year ended 31 December 2025 Statement of Trustees, Responsibilities The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the ChuT¢h duJing the financi￿ y¢ar. The m¢rnbers of the Ki]k Session are responsible for kecping proper accounting records which, on request, must reflcct the financial position of thc Church at that time. This must be done to ensure that the financial statements comply with the ChaTities and Trustee Investment Iseotland) Act 2005, the Charities Accounts (Scotland) R¢gulations 2006 and the Regulations Anent congregatt.onal Finan¢e approvcd by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable strps for the pr¢vention andlor detcction of fraud and other irregularitics. Approved by the Trustees and signed on their behalf, F Maclean of Ardgour Session Clerk Date . Poge 7 of 14 Independent Examiner's Report to the Trustees of Ardgour, Morvern and Strontian Parish Church I report on the accounts of the charity for the vear ended 315t tkcember 2025 which are set out on pages 9 to 14. Respective responsibilities of trnstees and examiner ]l]e charill's trustees are responsible for the prepaFation of th¢ acwunts in accordance with the frrnis of the Charitics and Truske Investment {Scotland) Act 2005 and the Charities Accounts (S￿t￿and) Regulations 2006. The charity tNstees consider that the audil requirement of Regulation 10(1) {d) of the Accounts Regulats"ons does not apply. It is mv responsibility to examine the accounts as r¢quir¢d und¢r section 44(1) (c) of the Act and to state whdher particular matters have come to my attention. Basis of independent examiner's statement An examination is carried out in accordance with Regulation I l of the Charities A¢¢ounts (Scotland) Regulatt"ons 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, oJJd secks explanations from thc trustees conccrning an}, such tnatter5. The procedures undertaken do not provide all the evidence tlut would be required in an audit, and consequenti! I do not express an audit opinion on the view given bv the accounts. Independent examiner's statement In the course of my examination. no Matter has come to my attention. hith gives me reasonable cause to believe that in an), material respect the requirements.. to keep accounting Teeords in accordance with Section 44 {1)(a) of the 2005 Act and Regulation 4 of thc 2006 Accounts Rcgulations, 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 tt) which, in my opinion, attention should bc drawn in order to enable a proper understsnding of the ￿￿￿ltS to be reathed. Name MrtAIL NtiLLAhJ Address.. VaLvfvnAiy hc110 PJ LOG4A￿LI AN DtsC44AIt) CLACrfT Ah) IlaAD Fo￿1 ￿lL￿A•A PH31 6P Date IS 202 Page8of 14 Ard our Morvern and Strontian Parish Church Recei tsandP2 ments Account Year ended 31 December 2025 Unrestric¢¢d R¢stricted Funds 2025 End0￿rnent Funds Futlds Total 2025 To¢*1 2024 2025 2025 Note DO1￿￿OnS 24.426 500 301 1,174 25,599 500 24,013 Legacies Aciivjbes for Generating Ful￿5 Bank & Deposit interest tnvesttneRt ]n¢ome 301 674 449 449 480 25,168 25,676 1.174 26,849 Ciranis 6.280 5.026 6.031 4,393 ReLeipts frnm General Trust¢e5 Shared Exww$ A&A Other Receipts 6.113 4,936 2.637 6,113 4,936 2,637 Total R 39.363 1.174 40.536 46.898 PA ments Costs of generating funds Charitable activities Governance costs 135 135 1.12 44.920 180 37.973 200 6,759 44,732 200 TotAI Pa ments 38.308 6.759 45,067 45232 Excess of Receipts over Payments for the year before transfers 1.054 (5.5851 {4.531) 1,666 Transfers Out Transfers In Total (2240) (2,240) 1240 (8,2321 8.232 2.240 2,240 12240) Excess of Receipts over Payments for the year 3,294 17.8251 {4.531} 1.666 P•gè9Df14 Ard our Morvern and Strontian Parish Church Statement of Balances At 31 December 2025 Unrestricted Rutricted Funds Funds 202S EndowmeD¢ Funds Totsl 2025 Total 2024 2025 2025 Note Bank & De osit Balanees Bank & dq)osit balances brought forwd 5.863 8.684 14,547 12.881 Movement in year: Excess of Receipts over Pa}'ments forthe year 3.294 (7,8251 {4.5311 Bank & deposit ba]an¢e$ Carried foThwd 9,157 859 10.016 14,547 Investments At mark Fabric F'und 2.054 2.(M)O 2,054 2,054 2.000 12.760 Genetal Ctsngregational PurrM)ses General Purp)E¢5 (Cost fa? £l(K)O) Assets Gdl Aid Receivable Liabilities C05t of repair not yet billed The accounts were approved by the Kirk Session and Financial Board on For and on behalf of the Kirk Session and Financial Board Session Clerk TreAsurer Pag810of14 Ard our Morvern and Strontian Parish Church Statement of BAlances Notes the Acc UDts l. Trustee Remuneration and Related Party Transactions Dunng the vcar thre¢ (3) tsMstec5 r¢¢eiTr¢d reimbursemeni of expenses incurred totalling £1,178.84. The R¢￿-erend Donald Mccorkindale receivcd £2.357.50 in travel expcns¢s. of which half ￿11 be covered bv A&A Parish. In addition Mrs L￿tte Momrat received £28 80 mileage to play th¢ Organ al Ardgour. 2. Movements in Funds AtlJ*n 2025 At 31 Dec Receipts Transfers 2025 Unrestricted fuDd$ Designated Fabjic Fund Oeneral Fund 8,684 i,863 320 40,216 40,536 6,764 38.303 (2.240) 2,240 10,016 10,016 Total funds oses of Des nated F Fabric Fund.. The Truste¢s have s¢t aside funds for th¢ maintellance of the Church property Unrejtricted Restrictéd Endowmtnt Fund$ 2025 Funds Total Total 2025 2025 2025 2rf124 3. Analysis of Donations WFO S¢h¢mt (non Qift Aid) Gift Aid Donations Tax Re¢ov¢red on Gift Aid Donations Ordtnary OtTering$ (Open Plate) Other Offetin8S. t)oDattons etc Winter Supp¢r Di)nations 2.365 12.934 4.970 3,238 919 220 2585 12,934 4.970 3,238 919 954 25,599 2,923 12,131 3,125 4,110 1,040 683 24.013 954 1,174 24,426 4. Analysis of Other Ineome Utiljty R¢￿nd￿￿￿5￿r8N¢e Claim Wintu Sup5Kr Trundin8 ACC Fundin8 (Easter & Harv¢stl Le￿¢14S W¢ddin85 & Funera15 Shared Costs with A&A Ccnttal Fabric Fund 1,030 1,030 800 6,100 180 500 270 4,936 6,113 301 1.338 27 4,936 6,113 301 lJ38 1,718 6,031 5,026 674 1,685 190 480 Acti&Jties for Gelleraiing Funds Coll¢¢iions for Third Partses Illft¢s$ Cover IMv¢$im¢Dts 449 449 l4.937 14.937 22,885 Pagp11 of14 5. Analysi% of Payments Costs of generating fund% Offeritt8 envelo￿5 135 135 132 132 135 Charitable activities Oivin8 to Groii. AllocarTo Pr¢sb)l¢ry' dues Pulpit supply & Travel Eh￿nSeS Minist¢Vs I'ruvel Exp¢nses Fabric repairs & mainl¢nan Manse repairs & niaintenance Manse Council Tax Heat & Li8hi Insutanc¢ 14.051 557 857 5,498 2.586 730 3,325 2.420 4,709 100 420 470 489 445 14,051 557 857 5,498 11,988 loo 3,353 3,339 3,668 3,507 5.316 4.250 209 414 405 832 956 4,143 250 1,790 200 200 730 3,325 2,420 4,709 100 420 470 489 44S 6,7S9 o￿l¢t & Stallonery Expenses tni¢rnei Ard8our Church Hall Hire Digital IAV Mittimry Activities Winter SuppeTS Advertising Paym¢ni to Third PBTIi¢5 h¢T 6,759 1.154 161 I,IS4 161 Honorarium 37,973 6,759 44,732 44,920 Govern&Dce Costs Independeni examiner's f¢e5 200 200 200 2W 180 180 Page 12 of 14 6. MRnRster'5 Stipend All Church of Scotland congregations contnbute to the National Stipend Fund which bears the ¢osts of a]1 ministers, stipends and employer's contributions for national insuran￿, pension and liousing and loan fund. Ministers, stipcnd5 are paid in ac¢ordance with the national stipend s¢aie, u,hich is rclated to years of serw'ice. 2025 2024 7. Collections for Third Parties Chri5tiaD Aid Lo¢hab¢r Foodb8nk Poppy Appeal Life & Work Christmas Breakfast OrdinalitsnlLeaviftg Gift Shelter Mala￿1 Presbi¢ery Fund Life & Work Refund 298 138 16S 172 208 508 231 55 84 634 2SS 50 53 iJ38 1,685 8. Investments at Market Value Dep05il Fund 2 Fabric Fund Amount tkposited 2,054 2,0 3. GcD