Scottish Charity Number: SC012425
Congregation Number: 392241
Easter Ross Peninsula Church of Scotland Trustees’ Report and Financial Statements for the year ended 31 December 2025
Easter Ross Peninsula Church of Scotland Contents Page Rqx)rt of the Trust Report of the tndependent Examiner Statement of Financial A¢tivities Stst¢ment of Financial Position Notes lo the Financial Statements
Easter Ross Peninsula Church of Scotland
Report of the Trustees for the year ended 31 December 2025
The Trustees are pleased to present their report together with the financial statements of the church for the year ended 31 December 2025.
Structure, Governance and Management
Easter Ross Peninsula Church of Scotland is a charity registered in Scotland (SC012425). During the previous financial year a restructuring took place via a basis of Union between Tain Parish Church, Fearn Abbey and Nigg Church of Scotland and Tarbat Parish Church of Scotland. The basis of Union of these congregations was approved by the Office of Scottish Charity Regulator (OSCR) and the Church of Scotland (parent charity – SC011353) with an effective Union (merger) date of 1 January 2024. The church is administered in accordance with the terms of 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 which met nine times this year, with other Ad Hoc meetings as required, and is now responsible for spiritual and temporal affairs within the church. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate.
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.
Fellowship meetings, including refreshments and occasional lunches, continue after Sunday services, with midweek bible study and prayer meetings, plus formal studies e.g. Christianity explored. For the young, we have children’s church, messy church, the holiday club in the summer break. A mother and toddlers’ group on Tuesday mornings, all are welcome, and the youth group on a Tuesday evening also open to all. CD copies of the services are distributed to the congregation unable to attend. The formal community services on Remembrance Sunday continues, bring many young people and veterans
Review of our Achievement and Performance
Regular activities are the public worship maintained at Fearn, Portmahomack and Fearn during the year on each Sunday morning. Weekly Tuesday afternoon “Gathering” in the Tain church hall takes place each week for Christian fellowship and worship. Further Christian fellowship takes place each Wednesday evening at 7:30pm and all are welcome, at the Manse and other locations. We held occasional Sunday afternoon Songs of Praise in the Tain building. This in friendly concert with the other Christian denominations in the area.
Page 1
Easter Ross Peninsula Chureh of Scotland Report of the Trustees for the year ended 31 December 2025 Review of our Achievement and Performance {¢ontiDued) Following on from approval by Pre$bery to call a minisler, a Nominating Committee was fornied. The Nominating Committee eleeted the Rev. Dr. Alagdair J. Macleod as Sole Nominee for the positlon of Parish Minister and he was inducted to the charge of Easter Ross Peninsula Church of Scotland on the 8th August 2025. At Harvest Thanksgiving the service was attended again by the whole congregation. It was intended lo hold this on the farm but weather forced us indoors. tn Holy week we s0 have celebrdled the Passover (wiih Christian emphasi8 on the Thursday of Holy Week) and Communion on the subsequeni Good Friday. We also celebrate Gocd Friday with other denominations in the Tain Ros¢ Garden. We make wcekly deliveries olthe Tain donations to the Highland Food Bank. Augmented by Harvest donalions from Fearn and Portmahomack. The Congregation further seeks opportunities to enhance contact with local ¢ongregalions, with organisaiions which furtlier i)roiiiore God's Word such as Scripfvre Union among otliers, ai)d lo ¢iiga8e with all who will lovingly seek to filliher the good news of Jesus lo the people of our Easter Ross Peninsula community. Elders of this congregation take their full place in the higher courts and cornmittees of the Church of Scotland and actively work at Presbytery and national lev¢l, representing ihe views of our congregation and other Iligh]anders in th¢ Church of Scoiland's ¥overning courts and committees, as well as Ihc good of all Kirk members. Flnancial Revlew The principal source of ineomc is of course rcgular offerings. and Gift day plus the rfxoverable tax on gift atd donations. 2025 Gift aid donations and ordinary offerings £33.302 (2024: £29,459) an increase of circa 13 /. Gift Day. £5,211 (2024.. £4,200) an increase of £i,o I l. Tax recovery £12,872 (2024.. £6,807). There was also a l¢gacy received during the year of £30,000 (2024: £11.960). Thc final gift aid claim of £2.886 was paid in January 2026 and is included in assets. There are 33 persons Signed up for Gift Aid. The Statement of FinanciaI Acltvities on page S reflects nd oulgoing resources of £9,214 (2024: £53,661). Rtsk Mllag¢meDt The Trusl¢es have &ssessed the major risks lo which (he charity is exposed on an ongoing basis and have established procedures to mitigate those that arc identified as a result of these r¢vi¢ws. Reserves Policy It is Ihe policy of the church to maintain unrestrlcted funds at 8 level equating lo approximately 6 months unrestricted cxpenditure. This allows sufficient fimds lo enable the ongoing work of the church to be maintained. The Gcnerdl Fund on page 12 al 3 l December 2025 amounted to £42.045 (2024: £59.522). Reserve5 held al 31 December 2025 arc bclow the re¢omm¢ndcd level and the trustees are working to increase them. Total unrestricted. restricted and endowment funds amounted to £255.887 (2024: £265,101). Page 2
Easter Ross Peninsula Church of Scotland Report of the Trustees for the year ended 31 December 2025 Reference and Administrative Inforn]AtIoD These trustees noted below were members of the Kirk Sessions of Tain Parish ChUh, Fearn Abbey and Nigg Church of Scotland and Tarbat Parrsh Church of Scotland beforc the Union and became Trustees of Easter Ross Peninsula Church of Scotland at the date of Union. Trttees: JM Reid AF Brass (Retired May 2025) D Brass AD Gordon J Maxwell AJ Nicol RS Mackenzie T Mackenzie (Retired October 2025) KC Mackenzic Principal office bearer.f.' Minister.. Rev Dr A]asdair Macleod Session Clerk.. JM Reid Session Clerk.. J Maxwell Session Clerk: D Gordon chUh Treasurcr.. S Nicol Address.. Queen Street, Tain, D/1 9 IAY Chariry Number.. SCOI 2425 Independent Examiner.. Jonathan N tJm&s FCCA. Innes & Partners Limited, 9 Ardross Street, tnvemess, tv3 5WN Bankers.- Bank of Swiland. Tower Street, Tain, tvl 9 1 DY Tru5teei' Responsibilities In relatlou to the Ffinanclal Statements The members of the Kirk s510n must prepare financial statements which give sufflcient detail lo enable an appreciation of thc transactions of the Church during th¢ financial year. The members of the Kirk Session are responsible for keeping prop¢r a¢counting records which. on rqu¢st, must reflect ihe financial SItIOn of the C.hiirch al that limc. This must be done to ensLLre that the financial statemcnts comply with the Charities and Truslre lllvestmenl (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amend). They are also responsible for safcguarding the a5SCts of the Church and must take reasonable steps for the prevenlion andlor detection of fral and other irregularities. Approvedby th¢tte¢son.............. . 2026 and signed on their beh fby.. .Inhn Re.id Session Clerk .IAmes M4%well Sessiort Clerk DoiiglAs Jordo Se3'sion Clerk Pagc 3
Easter Ross Peninsula Church of Seotland Report of the Independent Examiner for 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 51014. Respective responsibilities of trustees And examiner The charity's tsustees are responsible for the preparation of the accounts in accordance with the tern]s of the Charities and Trustee Investment (Scotland) Act 2(K)5 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity INstees consider that the audit requirement of Regulation l O( l) (a) lo Ic) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as rcquired under section 44(1) (c) of thc Act and to slate whether particular matters have come to my attention. Bfdsls of independent examlDer'$ statement My examination is carried out iii a¥Ci)i-dance with ReLtrulation I l of the Accounts {Scoilaiidl R¥LTuldtions 2006 (as amended). An examination includes a review of the accounting rordS kepi by the charity and a eomparison of the a¢counts 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 mattcr5. The pro¢odur¢s undertaken do not provide all the evidence that would be required in an audit, and consequently I do nol express an au(h't opinion on the view given by the accounts. Independent ExAmlnerg' Statement In the course of my examination, no matter has come lo my attention . which 8ivcs me reasonable cause lo believe Ihal in any material r¢spect the requirements.. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Acl and Regulation 4 of the 2006 Accounts Regulaltons (as amended). and to prepare accounts which accord with the accounting records and comply with Regulation 8 of Ihc 2000 Accounts Regulations (as amerLded) have not bcen mct. or 2. 10 which, in my opinion, attention should be drawn in order to enable a proper underslanding of the accounis lo be rwdched. Jonathan N IDnes FCCA manangDireCtor Innes & Partners Limited Charterd Certiti¢d AountantS 9 Ardross Street Inverness tv3 5NN Dale.. 2026 |+P Innes & Partners Chartered Certified Accounlanls Page 4
Easter Ross Peninsula Church of Scotland Statement of FiDYdnciFdl ActivEtles for the year ended 31 De¢ember 2025 R¢sts¢ed Tot81 Funds 2024 Not¢ Unrestrleted Fundi Designated Funds Restricted Endowment Total Funds Funds Funds 2025 ID£omt Donations and Legacies OtherTrdding Activiti¢s Investments 97,590 5,816 220 58.110 161736 3,216 100,806 5,816 5.822 58,110 83.791 6,650 7.134 3,050 2,552 Total Ineome 6,266 2J52 97J75 Expendlture Charitabl¢ A¢tiviti¢5 181,896 43 4,174 864 186,977 160,876 160,876 Total Expendltsre 181,896 43 4,174 A86,977 Net Incomel{expendlture) before ¥¥lnsll1055e5) OD Inve51ment$ Tr•nsfers between thndl 120,1601 2.683 (43} (2.6081 (2,651) 2,092 1.688 (751 1,613 116.423) 163,301) {17,477) 2,092 {16,423) (63,301) GAlns OD Invegtment a%get$ 2,860 4,349 5.962 7.209 9,640 {53,661) Net Movement In Futtd$ {17,477) 209 2.092 (9.214) RecouclllAtloTr of Flld1 TotAI Funds Brou¥bt Forward T1 FuDdi C8rTled FonYrd 59,522 47,090 78,974 79,515 265,101 318,762 13 The above ore combined figurts. for both the current and comparative period, which thow the 88grc8&tcd results of the urtid congre8Qtions (further detai15 of the basis of Urtion during Ihe y¢ar can bc found in the TrusteG8 Report). All activilics are el?ssed as eontinuing. Page 5
Easter Ross Penlnsula Church of Scotland Statement of Financial Positlon as at 31 December 2025 Rest8ted Totil Fundg 21J24 Not¢ Unre$trlrfed Funds Designated Fulld¥ Restrleted EndowmeDt Ttstal Funds Fund$ Fund5 2025 Flxed Asstts Investments Tot81 Fixed Assets 41.46S 49,165 90,630 83,421 Current Asset$ Debtors C85h at Bank and ift HWHI Total Current Assets 19,529 87,756 107.285 19.529 210,968 23OA97 2,258 187,318 189,576 5,834 5,834 81,066 81,066 36J12 36JA2 Llgbllld CT¢ditor5 falling duc wiihin one ye4r Net Curreni Ass¢ts1(Llabllllleg1 li 65.240 42.045 65,240 165,257 7.896 181,680 5.834 81.066 36J12 Toial ets Idi Current UAbllldes 42,045 47,299 81,060 85,477 255,887 265.101 Net Asiet$ 55 The Fund8 of the Charlty Endowment Funds Restricted Funds Designated Funds Unrestricted Fuftds 85,477 85,477 81,066 47,299 42,045 255087 79,515 78.974 47.090 59.522 265,101 81,066 47,299 42,045 42,045 Totgl Ch8rlty Fullds 13 47,299 8A,066 85.477 The notes at P&8es 7 to 14 fom) part of thes¢ counts 7.¥..1... 2026 and signed on their behalf by.. Approved by the irustees on ....... John R¢ld Sesslon Clerk Jame$ MAX Sesslott Clerk Douglas Gordo Sesiion Clerk Page 6
Easter Ross Peninsula Church of Scotland Notes to the Flnancial Statements for the year ended 31 December 2025 l. Accounting Policies Ba.fis o Pi-e uialion and AJsessment o Goin Coi?cei The charity constitutes a public benefit entity as defed by FRS 102. The financial statements have been prepared in accordancc with Accounting and Reporting by Charities: Staiernent of Recommended Practice applicable to charities preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Stsndard applicable in the United Kingdom and Republic of Ireland (FRS I02). the Clwities and Tntee Investment (Scotland) Act 2(X)5, the Charities Accounts (Scoiland} Regulations 2006 (as amended), and UK Generally Accepted Accounting Practice. The financial statements are prq)ared on a going concern basis under the historic cost Conventio with item5 recognised at eost or transaction valuc unlcss oihcr slated in the relevant note to these accounts. The financial statements are presented in sterling which is the thctional currency of the charity and rounded to Ilie i)eaiEs1 £. The charity mects the definition of a public benefit entity under FRS 102. Unrestrictcd funds be used for any purpose which meets the objectives of the Church. Within this category ihe Trustees may designate ndS for Specific PUTpose5 and these are high]ighted in the financial slat¢ment5 as D¢signat¢d Funds. Re5trictd fvnds are those which can be disbursed only for PUTP08es set by the donor or the lernis of the appeal under which they were raised. Endowment fijnds are funds which have been given on the ¢ondilion that the original capital sum is not reduced, bul the incomc is used for the purposc dCr¢d in accordance with the objects of th¢ charity. Income Reco ilion All voluniury inLome and bank Énlerest is accounied for on an accruals basis wlllch praCtillY means when received. Income lax recoveries on Gift Aid arc accounted for on an accruals basis. Grants which are not ¢onditional on the delivery of a sp¢cific p¢rfornianc¢ by the charity, are recolSed when the charity becomes unconditionally entitled to the grdnt. eiidiliii'v Reco Expenditure is recognised on an accrua15 basis whcn a liability 15 in¢u¢d. Debtors and creditors receivable / able wiihin one ar Debtors and creditors receivabl¢ or payable withiD on¢ year are rword¢d at transaction price. Charitable Activilies Charitable expenditure comprises grants made. govemance ¢osts and support costs as shown in the notes. Page 7
Easter Ross Peninsulgd Church of Scotland Notes to the Financial Statements for the year ended 31 December 2025 Aceounting PolAcies (cotttinued) Fixed Asset Invesimenis Fixed asset lllvestments are st8led at market value at the balance sheet date. Unrealised gains and losses represent the difference bWe¢ll the market value at the beginning and end of the financial year or. if purchased in the year. the difference between cost and market value al the end of th¢ year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start ofthe year or cost if purchas in the year. 2. Related Party TrADsxctions and Trustees, Expenges And Remuneration The twslees did not receive any remuneration or expenses for their servi¢es in the year (2024.. £nil), in their capacity as Trustees. Pagc 8
Egster Ross Peninsula Churtb of Seotl8nd Notes to the Financial Statements for the year ended 31 Decernber 2025 3. shreent•1Tr#c1lI for the y¢areTr JI Ikt•rnbw 2024 tE UTrre51deted RutriE Endowrneoi Fuffidi Tttl FuTrds 2•24 Fynd$ DowionyaTrd L¢wie5 (hheiTr&din& Ariiyirips lThvesiments 82.730 6,217 83.791 6.65D 43J 2,63 2.557 Tot•1 IntDme 97 EipendSTure Chan¢&blo A¢lIeS 159.839 159 839 147 IfA>.876 160176 69 347 Nei Inton(exPl11dl1urt) f0T• {68.9381 3J)7 2.557 TT#nrferb hetwttn fynds 3,337 2.557 6.441 3.199 5.756 MTrwemÈhtlrt Fundi (68.gJ81 6.1¥4 3JJ7 Yotal Funih fvou8ht Fonv&rd ToiAI Fundi C•ttl•d 11#.46n 4n 75.637 73.759 7,40 15 16S,101 ij 59,5Z2 4. Lryac De¢11•d RvJtrl¢tod EAdrmTht T•1 FthThdi FuThdi 2025 Fundi 2024 Giftaid tknttiions Tts RrKovtrod on Glrtllknl OtdinaryOtTeDDy (Open Pl&tEI lltloml Girt Day LWcieUests Other Offcrin85. Don#iioN¢t¢ 16.735 16.7J5 6.807 16.567 30.wo Jo,( 11,960 IOD Dw41kn14nd L•¢111. Unr•itrl¢ted DI1#t¢d R•thirtsd EAdrwrn¢nt Totsl FdThdi Funth 1024 Qift Donqiion5 T&¥ R¢Vered on G1ftaid t>)naiiDnJ Ordimry OtT?nny (Open Plak) Not10nal fjift Day Le8&icS1sts Otherofferiny. tknnaiionsL' 10,615 6.807 18.774 42W 6.807 18.774 42 I I, }ts.)4 82.7 S. Other Tradln8 A¢dTItI¢i Reitatod Retrle0 ETrdowrntnt Tol Funds FvTrd Furtth io 2024 Urerle0 DdKni¢td Pundj Other irwn¢- Dg5ignad Funds Renkl ofPrEm15 Life& Work Paythents Weddin85& FunetE15 her R¢fU Intome 433 425 420 2,650 1528 398 2.800 i.0 398 2.800 l.Q90
Easter Ross PeD1115ulx Chureb of Scotland
Notes t(p tb¢ FI¥til Statements for the year eryded 31 Detember 2025
. OihwTradln8A¢¢ivSilH{eonllnwedh- Compriives
Unrestrkted
di
DtslpAtd
R¢•tricttd Total Futsds
FuTrdJ
2024
Ckher Inc
E#st¢r Ro¥s P¢nlnsulA Church of Stotlxnd Iyotes to the Finantlil Stat¢Jnents for the year ended 31 December 2025 LnrHtrlriod FuRd5 Deslgnlted Furtds Riilry¢tsd EeThi Totsi Funds Fundi ZO24 Chlritable EApcTrdlture Givin¥ to Gri>w All(Kaiion PrEsbyW dues Ministeff5 exper Pulpii Supply Fabnc repJits& ma1ntenary Council Tax H& Light 29.523 25 29,523 25 4.760 4.760 14.Nl 207 10.8D 8.812 207 8.882 Citaner [nall0n5 & Gifts OtherexpcTr5es- knfe& Work15upplKs (hhertxwnses L¢gxy Trnnsfertcd Inthpondent ExDminati( 347 378 1.547 77.956 7.324 159.83 378 .237 77.956 7,324 690 317 160J70 Totsi 159 347 160,876 SuppDrt Cn51 have noi bn stPrAltly ideniified 0% the cgn51der Ilini Ili¥r$ 1$ 15, thlt thlbI¢ a¥¥1. Thwef(ffv 5UWty1 tr)$1$ rd41e wholly to th#t l¢liYityand bave norbeen $?1telY Ideniifiod. 9. Tottsl 2024 212$ Markw value a5 ql l Janry 2025 GDin on inv¢kTmEDLS 73.781 MÈikEI VDlue 31 Dat¢mtw2025 .63 8J,421 ClorIVe$tèni3 h¢ The followins invojtmcnis Bre frld'. Or0h Pund IDcom¢ Fund M&G Chonlun& 74,847 4.n7 09.4Q8 4,5 90 83821 In¢luded in Inve51ments I.6)0. of which £nil {2U24.. £nil}we, £41.46512024.. £31,60JI desiAd. £nil12D24.. £nillw and £49.16512024. £44.8161 w&%endowm¢nt. ettAted Total Fnd1 2014 10. Afi111 of Oebmri Tol•l Fmlldi UortAtrlrttd DulinAt Fnd Rdtrlrtsd ETrdowmèTht FThd1 2025 (Xhordcbttts 19.529 2.258 11. Amal>Ylsrfeurrwt14bllitJei and IDDI ¢redlto T*11 Fund 2025 Tot¥1 FuDd• 2024 n•led ke#rkted Fundi Fulld Fundi F1 Due wllhln l yèlr Ai¢iuals4n&dclettrd 65.240 65.Y40 7.896 Pagv 11
Easter R05$ Peninsula Churtb of Scotland Notes to the Financll Statements for the yeAr end¢d 31 December 2025 12. kYOr NeiAMets T(knl Fynth 2025 Dl1ttd Furf$ ReiirklEd Endowment 41.465 5.834 49.105 90.630 23U.497 165.•401 CuTrent Assw5 Cutreni Lipbilities 107JS5 165.2401 81.066 Nei AHets ai at31 DecemrI•l5 81.D66 ATrityilirfYet AtsÈts FuDdi ToiAI Unr¢iirklcd Fwfjdi Irlct¢d ld0Men1 Fuoth Inve51menis CurrenlAwts 38,605 8.485 44.816 34.69 25?010 189.576 17.8961 251010 Rèrtt¢ IJ. Mmment ITr FTrth Olli1¥ G•lm (lthitt) I1125 Rewlrc TrrIfI 31.12.2Q2S EndDwm¢ui FuTrdi InvtslrneDt5- M&G. Gro¢h & Irwm¢ Tru&1 Fund A¢¢ounl 44,816 9,014 24.fim 4.349 49.16J 9560 25.n71 18041 1.067 LthyAnn Siewart Furtd furthc Poor R¢¥ldclEd Fmndi Chrisiidn l.Il¢Taturr Fund Orw FuTrJ Fabric Fund PIo5Yrty Fabri< Fund PoorFund con8rtlIO PutW5e5 Fund Rop4irs Fund IF¢llrn Abbey) Buildin8 Fund I,SL¥J 5,099 29.981 (4061 227 1,3rKI 760 5.326 10,349 JO,086 460 10.8( 31.522 714 2,450 753 Chylhill Church FuTrJ¥ UTrreMT5ctd FUdI 59.52 (181,8961 2.683 42.045 449 5J53 75 324 5.310 ERP Toin FDmily Mini$iry Youth Edu¢wion Fund FAbiiC Fund Inwtmtni FuThJ 2J72 38.605 12,3n} 41.465 47 lQ6.612 75 T•tl 186977 Pogel?
Easter Ross Penln$ulY4 Church of Stotland
Notes to the Fin#rtci41 Statements for the year ended 31 De¢ember 2025
R¢st&tsd
Incoffllng
REXree5
Itted
Rt51•ied
Rthtsted
Aiat
31.JlaO24
Asit
1.01.2024
Re5fjur¢
Trsfe
Endowmept Fw#d
InYesimcnis-M&O. Gr0h & Income
Trv51 Fund A¢couni
J L Ranki
Lady Sie%v8rt Fund f4rlPKPoor
3.199
fy1,816
7.650
22.811
?4.(K
79
Is
Reitrl¢t¢d
Christian Liieralure Fund
Oryln Fund
FBbric Fund
Propety Fabfic Fund
Fund
CLhigresAtion Pur1¢1 Fund
Repaits Fund Ib'Mrn Abbtyi
1.500
4.846
29.191
1.5
253
790
29.981
54
9.805
29.630
54
10.349
30.686
544
Mi$Tion
347
Lnr¢itrlrtd
121,460
.901
59,522
Flower Fund
Childn$thr'h Fun
Youih Educalion Furtd
F4biiG Fund
Inve51mcni Fund
449
433
16901
5.35J
2 J7?
2J72
6.441
169
16
29
Trtal Fundi
tl¥xd PrPD1•V.
318 702
876
1Ave$initts FitMd- MaG. Gr0h & Incomt repre1$ held bychurch of511•fid M&C Equiii¢s IChonfundJl
FtiIidA¢1dttl FiiilLI represLnts fu¥ held In ASepATai¢ Awouni
JL knttkin Filftd Is uCoD¥rewionBI purN$es dcw5it fund htld by Church of8wiMnd
La&yAnJi.%iewdpsMirtdJvi rhe Poor- Fund5 fThxn Pr¢ybwery MDY be Wlihdra¥vn Ji ihe Minisietl r4ue$i8nd diKRiion ¢nlyAnd
may be uycd toaid th0 in nted
iltstrltftd:
Rtjerwt FriMd- 'fhis Is athnd w provide lor majoi paIrs renov&iiunofih¢ Church fabrtc
ChrSiiloM LiieianireMtnd- 'fhi5 BdonLiion of£l.5w from khtrchristian 8oDk Shup in Tain wb¢n it
Ettster Ros$ P¢rtiniul• Church of ScotlaDd IYote5 to the Finantlxl StateMets for the year ended 31 DeteThber 2025 14. Gllts Toil 1•25 2tI24 Pom Seotland YMCA I k)spice Wycliff Bible TTrDsla¢ors Rev W Whted Mi55ionAry 347 75 422 200 200 Doors TRA Scripturc Uhion Club IyTh5wood Induction colleeuDn 2W 2rh) 259 494 Oth¢[ 393 lJ33 IS. Vol¥ni¢¢ri In with 411 of ihe Church oFScthland conye¥oiiDn benÈfiis th¢ tbUt10n ¥olunteers who gsve Iheir time and talenis Willin&ly fol Ib¢ Etnefil ofihL' Church ThÈAre•s ufwDgresaiional life which rtly th th¢ p)ntdbuiiory ofyoluDtrJDrE mlnyand varied and mubhofthe wivity would be unlblc to continue wctB it noi l0rthecommlffl¢ftt shown. Prlorveai AdjileTht Rtritrlcl Fllndi EAdowrneTht Tot•J 2024 FuThdi F¥Adi Baltsncc tst 31 t)Ecember2Q2414sprtYiouilyMed) RLYnml of InvesimenL RunowBI ol'Bonk Accourtl Inclu5iw ofomitted BaThk Accou RcmDv&l DfFY(vcds held by CFF RHieied BAlanceASat 31 t)ecemiT2024 61,022 78.946 {32.5861 252,010 79.515 471.493 16 16 16 16 (15001 730 730 59J21 79J15 Theeounis to thÈy#rendEd 31 Dtctmber2024 hNv¢ becn rejtoied lorpnr Ihp [0clI10ns noted below.. I Inve51mentJ Dunn¥ ihB mer¥in¥ prottss Iht inv¢simBn15 were rneryd from IAdivLdu•l conbTe8aiion5 Wlth FAer Ross Ptninyukn £32.586 In¢ludBd iwice. This adjust1 h¥ re$vld in Bdecrow to th¢ q5W5 ofihr¢hllrity. 2. A te5tncled fund fur Chri51114n ttVr¢ is hcld, but Ihe monty 15 hEld within the Genw41 BBnk BECOunl. ènd in a JepArn account An JJu51Tnpnl Of£1,5 hL% been rn4d¢ rtduoin¥the net ets ¢fTh¢ chority. 3. Bank siAt¢rylVDIs reloiin¥ ioA bAnkrOun1 held in Ihe PKViokn$ wr wBrr provided thisyC, soan l¥tnn10f£73Tr h•5 hen mBde t brins In Ih¢oFeninK bLlon¢c ahd ¢xpBn5e5 in Ihe prioryur Th15 irKreaxd the nei L8sets4f ¢h&D 4. In prcYiou5 y¢¥rs o bonk bo1Dn¢¢ Included forihe pr¢¢¢edJ frorn tFK sDle ora man ho¥vtVEI Ih15 money w held in the Cortsoliknj F•bri¢ Fund and tkrefott$h(wid not bc Inclt4 In th¢ oEwunts.Thi5 ho5 de¢reuertlhen¢t SEorIhe¢hBrity. 17. f4AtbOnAISrfptd All Chui¢h of S¢oilynd roTh110n5 contribknts Ihc NAiional Siipend Fund which be5 iho¢05t of•11 minist¢r8' employeffs conitibuiiTrn$ for naiional inwrnn¢r. p¢n5ion and hrALSirt8 and En fund. Minisiets stipENds arE ld In aoranCe with the 5t1nd e, whith is TelitEd w ye4rs of servire. Fur the year ihv rninimum ipend 15 £32.433 and maximurn Mipend in 51h and subsequ¢rrtyODryol¥thi¢¢U9.856. DuTin8 ifve year donationg of17.180 werere<eiYed fyom IhETnLSte<s. Pasc 14
Easter Ross Peninsula Church of Scotland APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES Restated 2024 2025 CAPI lane 131 De Church of Scotland Deposit Funds Church of Scotland Consolidate Fabric Fund (l) thares Church of Scoiland Consolidate Fabric Fund12) GroM¢h Fund Church of Scotland Con801id&te Fabric Fund (Ill Growth Fund 339,303 375.696 339,303 375.696 Church of Scotland Depoglt Fund% Chureh of S¢otland Consolidate Fabri¢ Fund {118hares Church of Scotland Consolidat¢ Fabric Fund 111 Growth Fund Church of Scotland Consolidate Fabric Fund (11) Growth Fund 360,038 393.689 360,038 393.689 EMPORARY ACCOUNT Credit Balance ai 31 Dember Debit Balance at 31 December (2,854) {1.744) REVENUE AccouNr Credit Balance at 31 tkcember 34.9J4 42.925