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$b￿ery 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 M*llag¢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 ChU￿h, 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. Trt￿tees: 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 chU￿h 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 s￿510n 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¢t￿￿te¢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 r￿ordS 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 mana￿ngDireCtor Innes & Partners Limited Charterd Certiti¢d A￿ountantS 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 F￿lld1 TotAI Funds Brou¥bt Forward T￿1￿ FuDdi C8rTled FonY*rd 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 urti*d 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 def￿ed 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 Tn￿tee 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 praCti￿llY 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 reco￿lSed 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 b￿We¢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. shre￿ent•1￿Tr#￿c1lI for the y¢areTr￿ JI Ikt•rnbw 2024 ￿￿tE UTrre51deted RutriE￿ Endowrneoi Fuffidi T￿ttl FuTrds 2•24 Fynd$ DowionyaTrd L¢wie5 (hheiTr&din& Ariiyirips lThvesiments 82.730 6,217 83.791 6.65D 43J 2,6*3 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 EAdr**m*Tht T￿•1 FthThdi FuThdi 2025 Fundi 2024 Giftaid tknttiions Tts RrKovtrod on Glrtllknl OtdinaryOtTeDDy (Open Pl&tEI lltloml Girt Day LWcie￿Uests 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 EAdr*wrn¢nt Totsl FdThdi Funth 1024 Qift Donqiion5 T&¥ R¢￿Vered on G1ftaid t>)naiiDnJ Ordimry OtT?nny (Open Plak) Not10nal fjift Day Le8&icS1￿￿sts Otherofferiny. tknnaiions*L' 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 Re*tr￿le0 ETrdowrntnt Tol￿ Funds FvTrd Furtth io 2024 U￿re￿r￿le0 DdKni¢td Pundj Other irwn¢- Dg5igna*d 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￿¥￿ti*l Statements for the year eryded 31 Detember 2025 . OihwTradln8A¢¢ivSilH{eonllnwedh- Comp*r*iives Unrestrkted di DtslpAt*d R¢•tricttd Total Futsds FuTrdJ 2024 Ckher Incsii Ini¢rt$t InvesnnEnt Income 2.305 745 3.474 2.348 4.784 2.35D zio Inve￿menti. CoM￿ri￿ve1 tAted Rertrletod EndDwmeThr Tthal F*Adi FuAdi Fundi 24 F￿nd¥ DerthT Intere Inv￿(ment Ineorne 4.784 2.350 7.134 745 IJ04 2J57 7. Uth•r inlted Funth R￿lyI￿led Erthn¥pTrl Tutsl Funds ]FllThdi 2015 Tolal F¥ndi 2024 F¥ndi Rweipts fr0rnGEn￿￿ Ththra05 5&110 An11￿11 of Exptndltur Atttiied Tot•1 Fundi 2024 Unrtjtrleled D•bliTh•t•d F￿nd1 R•#trkftd End)wrn•*t ToE*I FuTrds F¥nd• 2•25 Cth4rltibli Exptndlt¥re GiviTh¥ iociuw AIIocBik Pr¢$bywry du¢5 MiniStcrfyexptnx¥ 2J.268 2240 2J61 15.208 29,523 25 1.620 4.760 2.6 18.169 97.728 Locum LLlSts Fibric repoirn & MintenA￿e Couvc11 T Hv4t& Li¥hi Insurnnrr Cleaner D￿nalions & GIft5 hytch ¢ff1#¢xp¢n5eS Other*xpen¥e8- Lif¢& Wolklsuppl￿S Otherexpense¥ LewyTransfetwed Indepcndeni Exwn1Tr4tion 96.377 886 12.750 14,041 207 10.802 8.882 9.096 1.820 4.053 1243 1,820 1.636 934 2,417 i.uo 309 378 2.237 77.956 7.324 43 406 S55 6.078 6.078 191.890 16 186 977 ￿76 Tot• lttl 896 P4ge IQ 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 E￿￿￿￿eThi 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 b￿n stP*rAltly ideniified 0% the cgn51der Ilini Ili¥r$ 1$ ￿15, thlt th￿l￿bI¢ a￿¥¥1￿. Thwef(ffv 5UWty1 tr)$1$ rd41e wholly to th#t l¢liYityand bave norbeen $?1￿￿telY Ideniifiod. 9. Tottsl 2024 212$ Markw value a5 ql l Jan￿ry 2025 GDin on inv¢kTmEDLS 73.781 MÈikEI VDlue 31 Dat¢mtw2025 .63 8J,421 C￿lorI￿Ve$t￿èni3 h¢ The followins invojtmcnis Bre fr*ld'. Or0￿h Pund IDcom¢ Fund M&G Chonlun& 74,847 4.n7 09.4Q8 4,5 90 83821 In¢luded in Inve51ments I￿.6)0. of which £nil {2U24.. £nil}w￿￿￿e￿, £41.46512024.. £31,60JI desi￿A￿d. £nil12D24.. £nillw and £49.16512024. £44.8161 w&%endowm¢nt. ettAted Total F￿nd1 2014 10. Afi￿1￿11 of Oebmri Tol•l Fmlldi UortAtrlrttd DulinAt F￿nd* Rdtrlrtsd ETrdowmèTht F￿Thd1 2025 (Xhordcbttts 19.529 2.258 11. Amal>Ylsrfeurrwt14bllitJei and IDDI ¢redlto T￿*11 Fund 2025 Tot¥1 FuDd• 2024 n•led ke#rkted Fundi Fulld Fundi F￿￿1 Due wllhln l yèlr Ai¢iuals4n&dclettrd 65.240 65.Y40 7.896 Pagv 11 Easter R05$ Peninsula Churtb of Scotland Notes to the Financl*l Statements for the yeAr end¢d 31 December 2025 12. ￿k￿Y￿￿Or NeiAMets T(knl Fynth 2025 Dl￿￿1ttd Fu￿rf$ 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 Decem￿rI•l5 81.D66 ATrityilirfYet AtsÈts FuDdi ToiAI Unr¢iirklcd Fwfjdi Irlct¢d l￿d0￿Men1 Fuoth Inve51menis CurrenlAwts 38,605 8.485 44.816 34.69 25?010 189.576 17.8961 251010 Rèrt*t¢ IJ. Mmment ITr F￿Trth Olli￿1￿¥ G•lm (lthitt) I1￿1￿￿25 Rewlrc Tr￿￿rIfI 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 con8rt￿lIO￿ 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 FU￿dI 59.52* (181,8961 2.683 42.045 449 5J53 75 324 5.310 ERP Toin FDmily Mini$iry Youth Edu¢wion Fund FAbiiC Fund Inwtmtni FuThJ 2J72 38.605 12,3n} 41.465 47 lQ6.612 75 T•t*l 186977 Pogel? Easter Ross Penln$ulY4 Church of Stotland Notes to the Fin#rtci41 Statements for the year ended 31 De¢ember 2025 R¢st&tsd Incoffllng REX￿ree5 I￿t*ted Rt51•ied Rthtsted Aiat 31.JlaO24 Asit 1.01.2024 Re5fjur¢ Tr**sfe Endowmept Fw#d InYesimcnis-M&O. Gr0￿h & 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 Pur￿1¢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$Tion 347 Lnr¢itrlrtd 121,460 .901 59,522 Flower Fund Child￿n$th￿r￿'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 P￿rPD1•V. 318 702 876 1Ave$init￿ts FitMd- MaG. Gr0￿h & Incomt repre￿￿1$ held bychurch of5￿11•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 itn$. th¢8¢ fimdsqnd thhcr8en¢r41 donati( maiD In Ihe #cnetal bui histtsrirally will be recorded 10 $UPWrt mission and othEI chanti¢& Chiirth PAnds.. R¢pr￿entS funds hEld by Church ofstothnd G¢nernl TrLOtees. Uff reitrittrrt: Generul- Trp[?￿lS iM>me reetived forthoibjetys oftkchurch without futther Specified putweand are4vailabk￿ geneiil fund5. Fl41v*eFAii￿- Finllnted by donbtions prOvidE5 floweTS forthechurrh 3nd the Parish. ERPT#lrt FaNiltyMJttisirylpr¢woiiJliChildptrt$ChiErch Fit1￿} Financed by don#ii¢n5. andwlleciions fi4)m thoSe￿endIngI￿e many fj¢tivitie5 Yottih Fdii¢4711ofj FNnd- TheT￿S￿S notyetsth a51de fu￿SfOru* by the Sund4y5chool Fobrlc FI￿￿- The TruSEeeshave S￿￿lde funds l¢rth¢ mainien8nce