## **Assynt, Rosehall & Scourie Church of Scotland** # **Receipts and Payments Accounts For the year ended 31 December 2025 Congregation No: 422325 Scottish Charity No: SC010171** ## **Reference and Administrative Information** ## **Charity Name:** Assynt, Rosehall & Scourie Church of Scotland **Charity No:** SC010171 **Congregation Reference No:** 422325 **Contact Address:** Mr K Hamilton 17 Lethnot Road Edzell DD9 7TG ## **Trustees** Kirk Session members: Rev I MacLeod, Lt.Col. C Gilmour, Mr K Hamilton (resigned 31 Dec 2025), Mr D Campbell, Mrs J Templeton, Mr C Knox, Mr R Cook, Mr N MacDonald ## **Principal Office-bearers** Minister: Session Clerk: Church Treasurer: Rev I MacLeod (Minister) Lt.Col. C Gilmour Mr K Hamilton ## **Independent Examiner** Mrs A Rackstraw Burnside Badnaban Lochinver ## **Bankers** The Royal Bank of Scotland plc Ullapool Branch 11 Argyle St Ullapool IV26 2UD Page 1 ## **Trustees’ Annual Report - Year Ended 31 December 2025** ## **Structure, Governance & Management** ## **Governing Document** The Church is administered in accordance with the unitary 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 those members of the Church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. ## **Organisational Structure** The Kirk Session is responsible for all the affairs of the Church, both spiritual and temporal, and meets as often as required (always at least twice a year but usually more often). ## **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 beyond. ## **Assynt Rosehall & Scourie Church of Scotland** Assynt, Rosehall & Scourie Church of Scotland came into being at the start of January 2024, even though the official name change with the Scottish Charity Regulator (OSCR) did not happen until February 2024. It is a union of the three previous churches Assynt & Stoer Parish Church, Eddrachillis Parish Church and Rosehall Church of Scotland ## **Achievements and Performance** Our congregation brings together families, long-time residents, newcomers and visitors in three locations, Lochinver, Rosehall and Scourie. Sunday worship is held at 11.00am and may be led by our minister, an elder, a visiting preacher, or include a streamed sermon depending on the ministry schedule. Worship is thoughtful, prayerful and grounded in Scripture. Children are an important part of our life together. During Sunday worship, children leave after the all age address for Sunday School and return before the close, allowing them to learn and grow in faith in ways appropriate to their age, while remaining connected to the wider congregation. The membership has grown from thirty-nine to forty five with seven new members added and one lost through death. Our supplemental roll has also increased to forty one, making a total of eighty six people who are part of the congregation. Page 2 ## **Trustees’ Annual Report (cont.) - Year Ended 31 December 2025** A weekly prayer meeting is held on zoom and in the manse each Wednesday at 7.00pm. This is preceded by a time of open discussion on a bible passage or a book that everyone is reading at the same time. These sessions have been positive, and many new insights have been gained from a collaborative approach to bible study. A daily devotional produced by the minister is sent out daily to forty-seven recipients and regular feedback confirms that these are appreciated. Funeral services were held in all three of our church buildings during the course of the years and a joint communion service was held in Rosehall Church in May. All of the Christmas Candlelit Services were well attended in all three churches. Our weekly Babyjive programme in Lochinver was greatly valued by mums and their babies and toddlers throughout 2024 with an average of six mums and babies in attendance each week. We started a Babyjive! group in Scourie church hall which ran for a few months but it was unable to continue due to staff availability. We hope to restart it again in 2026. We started a monthly outreach programme called ‘The Well’ in the village hall in Stoer in November, which meets on the first Sunday of each month at 3.00pm. It is a relaxed and welcoming gathering designed especially for the local community, offering an opportunity to pause, reflect, connect and explore the Christian faith. Unlike a traditional service, The Well is informal in tone. We gather around a theme — often shaped by the seasons or events in the year — and share contemporary Christian songs, conversation, children’s crafts, refreshments and a short talk on a bible passage followed by questions and discussion. Different members of the parish and invited speakers help lead the gathering. The name reflects our hope that this will be a place of refreshment — somewhere people can come as they are, draw encouragement, and explore the Christian faith in a thoughtful and open way. Members of the congregation continued to be involved in the work of the interdenominational Assynt Christian Community Youth Project (ACCYP), which holds a monthly children’s club and a holiday club during the summer holidays. ## **Financial Review** The total amount of regular income was £33,259 (2024- £31,966). Other general donations in 2025 were £3,986 (2024 – £2,472). We continue to be very grateful to all our supporters and for the generosity of their financial contributions whether regular or one-off. A claim for gift aid was made at the end of the year and £8,204 (2024- £8,215) has been received from HMRC. The Church continues to benefit from being able to reclaim tax through the Gift Aid Small Donations Scheme. Fundraising activites raised income of £2,486. A grant was received (towards the costs of organ recitals in Rosehall Church in 2026) from Cleir Eilean I for £500. Total income, including interest of £533, investment income of £105 and collections taken for third parties of £812, was therefore £49,885. (2024- £49,468) Expenditure for the year totalled £55,529 (2024 - £56,397) including further expenditure for the year from the Church of Scotland Seeds for Growth fund which has been used, and continues into 2025 and 2026, for new initiatives of evangelism and involving the Assynt, Page 3 ## **Trustees’ Annual Report (cont.) - Year Ended 31 December 2025** Rosehall and Scourie communities in church life. Songs of Hope and Baby Jive were two of these initiatives. Donations made of £812 and governance costs of £804 were also incurred in the year. A transfer of £8,977 from the Consolidated Capital and Revenue funds held at 121 George Street was agreed during the year to pay for needed fabric repairs and insurance costs. Reserve balances at the end of the year increased to £63,276 from £61,559 in 2024 with £1,945 of these reserves being restricted for specific purposes. ## **Reserves Policy** It is the Trustees’ policy to hold a reserve of at least £15,000 if possible to meet annual expenditure on the upkeep of the buildings and for unexpected necessary repairs. Being a small congregation with limited financial resources there has never been the need to set an upper limit on the amount in the reserve simply because whatever the Congregation struggled to save was always spent on necessities quite quickly. ## **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 Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustees 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. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf by **I MacLeod Minister Date: 26 March 2026** Page 4 Assynt, Rosehall & Scourie Church of Scotland SC010171 Independent Examinerfs Report to the Twstees of Assynt, R05ehall & Scourle Church of Scotland I report on the financial staternents of the charity forthe year ended 31 December 2025, which are set out on pages 6 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 (Scotlandl Act 20051"the 2005 ACY'I and the Charities Accounts1Scotlandl Regulations 2006 las amendedl I'the 2006 Regulations"). The cha ritws trustees consider that the audit requirement of Regulation Iolllldl of the 2006 Regulations does not apply. It is my responsibility to examine the accounts a5 required under section144lllllcl of the 2005 Act and to state whether particular matters have come to my attention. Basis of Independent Examinerfs Statement My examination is c2rried out in accordance with Regulation 11 of the 2006 Regulations. 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 unusu81 items or disclosures in the accounts and seeks explanations from the trustees concerning any 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 aud it opinion on the view given by the accounts. Independent Examinerfs Statement In the course of my examinatiDn, no matter has come to my attention:_ which gives me re250nable cause to believe that, in any material respect. the requirements:. to keep accounting records in accordance with seetion 4411llal of the 2005 Act and Regulation 4 of the 2006 Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 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. Mrs Alison Rackstraw Page 5 ## **Assynt, Rosehall & Scourie Church of Scotland Receipts and Payments Account Year Ended 31 December 2025** |||Unrestricted|Restricted|Endowment|**Total**|**Total**| |---|---|---|---|---|---|---| |||Funds|Funds|Funds||| ||**Note**|2025|2025|2025|**2025**|**2024**| |**Receipts**||£|£|£|**£**|**£**| |Donations and Gift Aid|3|46261|0||**46261**|42653| |Legacies|||0||**0**|0| |Activities for Generating Funds||2486|||**2486**|1851| |Bank Interest||533|||**533**|559| |Investment income||105|||**105**|105| |Rental of premises||||||| |Sale of assets||||||| |Sale of investments||||||| |Grants|4||500||**500**|4000| |Receipts from Consolidated Funds||8977|||**8977**|12555| |Other receipts||0|0||**0**|300| |**Total Receipts**||58362|500||**58862**|62023| |**Payments**||||||| |Cost of generating funds||||||| |Charitable Activities|5|54065|1464||**55529**|56397| |Donations made|6|812|0||**812**|972| |Governance costs|5|804|||**804**|815| |**Total Payments**||55681|1464||**57145**|58184| |**Excess of Receipts over payments**||2681|-964||**1717**|3839| |Transfer between funds|||||**0**|| |**Excess of Receipts over payments**||2681|-964||**1717**|3839| Page 6 ## **Assynt, Rosehall & Scourie Church of Scotland Statement of Balances At 31 December 2025** |**Statement of Balances**
**At 31 December 2025**||||||| |---|---|---|---|---|---|---| ||Note|Unrestricted|Restricted|Endowment||| |||Funds|Funds|Funds|**Total**|**Total**| |||2025|2025|2025|**2025**|**2024**| |**Bank & Deposit Balances**
Bank and deposit balances - 1 Jan 2025
Balances from Rosehall & Scourie
**Movement in year:**
Excess of Receipts over Payments
Bank and deposit balances - 31 Dec 2025|2|£
58650
0
2681
61331|£
2909
-964
1945|£|**£**
**61559**
**0**
**1717**
**63276**|£
38829
18891
3839
61559| |**Investments at market value**|||||**5366**|4976| |**Assets**
**Liabilities**||||||| ## **The accounts were approved by the Kirk Session on 26 March 2026** ## **For and on behalf of the Kirk Session** **Minister Treasurer** Page 7 **Assynt, Rosehall & Scourie Church of Scotland Notes to the Accounts 2025** ## **1 Trustee Remuneration and Related Party Transactions** During the year 1 trustee received reimbursement of expenses incurred totalling £4,009 (2024 £4,328) Ministers Travel £720 Council Tax £3,289 No trustee, or a person related to a trustee, had any personal interest in any contract or transaction entered into by the charity during the year ## **2 Movements in Funds** |**Movements in Funds**||||||| |---|---|---|---|---|---|---| ||**At 1 Jan**|**Receipts**|**Payments**|**Balance**|**Transfers**|**At 31 Dec**| ||**2025**|||**Transfer**||**2024**| ||**£**|**£**|**£**|**£**|**£**|**£**| |**Unrestricted funds**||||||| |General Reserve|53216|533|||6000|59,749| |General Fund|5,434|57,829|55,681|0|-6,000|
1,582| ||_|||||| |**Total Unrestricted**|**58,650**|**58,362**|**55,681**|**0**|**0**|**61,331**| |**funds**||||||| |||||||| |**Restricted funds**||||||| |Seeds for growth|2,909|0|1,464||0|1,445| |Cleir Eilean I||500||||500| |**Total**
**Restricted**|**2,909**|**500**|**1,464**||**0**|**1,945**| |**funds**||||||| |||||||| |**Total funds**|**61,559**|**58,862**|**57,145**||**0**|**63,276**| ## **Purposes of restricted funds** Seeds for growth – Increasing contact with local community through various activities Cleir Eilean I – Costs of organ recitals at Rosehall Church - 2026 ## **3 Analysis of Donations** ||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**| |---|---|---|---|---|---| ||**Funds**|**Funds**|**Funds**|**2025**|**2024**| ||**£**|**£**|**£**|**£**|**£**| |Gift Aid Donations|19,782|||19,782|19,188| |Tax recovered on gift aid|8,204|||8,204|8,215| |Ordinary Offerings|13,477|||13,477|12,778| |Other Donations|4,798|||4,798|2,472| |**Total**|**46,261**|||**46,261**|**42,653**| Page 8 ## **4. Grants received** **----- Start of picture text -----**
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Cleir Eilean I 500 500 4000
Total 500 500 4,000
**----- End of picture text -----**
|**5**|**Analysis of Payments**
**Charitable activities**
**Unrestricted**
**Funds**
**£**
**Restricted**
**Funds**
**£**
**Endowment**
**Funds**
**£**
**Total**
**2025**
**£**
**Total**
**2024**
**£**
Ministries and Mission
27,229
27,229
16,249
Presbytery dues
974
974
254
Minister travel expenses
720
720
960
Pulpit Supply
2,405
2,530
5,268
Fabric costs and maint
4,557
4,557
12,012
Heat and Light
7,152
7,152
7,006
Insurance
4,896
4,896
3,762
Village hall rental
230
230
40
Manse Exps
503
503
559
Council Tax – Manse
3,289
3,289
3,368
Church Broadband
530
530
258
Organist costs
1,320
1,320
1,400
Sunday School expenses
23
23
33
Seeds for growth
206
1,464
1,670
3,541
Locum expenses
0
0
1,198
Sundrycosts
31
31
489| |---|---| ||**Total**
**54,065**
**1,464**
**55,529**
**56,397**| ||**Governance costs**
Independent examiner
50
50
181
Licences
754
754
634| ||**Total**
**804**
**804**
**815**| ## **Minister’s Stipend** All Church of Scotland congregations contribute to the national Stipend Fund which bears the costs of all ministers’ stipends and employer’s contribution for national insurance, pension and housing and loan fund. Ministers’ stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend (in the fifth and subsequent years) £39,856 Page 9 |**6 Donations**
RNLI
Christian Blind Mission
Earl Haig Fund
Bradbury Centre – Bonar Bridge
Crossreach
Lochinver Food Larder
**Total**|**Total**
**Total**
**2025**
**2024**| |---|---| ||**£ £**
0
100
0
130
210
150
222
293
220
139
160
160
.
**812**
**972**| Page 10