Fort William Kilmallie Church of Scotland Receipts and Payments Accounts For Year Ending 31 December 2025 Congregation No. 382187 Charity No. SC013279 Reference and Administrative Information Charity Name Fort Wllliam Kilmallle Church ol Scotland Charity Registration Number SC013279 Congregation Reference Number 382187 Contatt Address Fort William Kilmallie Cof5 The Manse The Parade Fort Williarn PH33 6BA Trusteè5 MsMAdam Mrs M Antonios Mr5 P Burn5 Mrs N Callison Mr N Cameron Mr J Cameron Dr M Elliott Mr l Fleming Mrs S Fraser tired Ottober 2025 Ms A Haggart Mrs C Houston Mr A Macoonald Mr M MacGrueT Mrs J M3cKintosh MTS N MacLellan Mr M MacRaild Mrs M Malcolm Mr A Muirhead Rev M Muirhead Ms J O'Neil Mrs 5 Parrish Mrs E Ramsay Mrs E Smith Mrs M Wallace Mrs G Young Idetached 20221 retired Ortober 2025 deceased March 2025 Page I Prlncipal 0ffice-bea￿TS Parish Minister Rev David Sim 15ick leave July 20251 Team Minister Rev R MacLeod (retired 31 July 20251 Interim Minister Rev D Carnero (appointed 10 Septernber 20251 Reader.. Mr 8 Skene Session Clerk Dr M Elliott Depute Session Clerk Mr l Fleming Church Treasurer Mrs H Wilson Indeptndent Examiner Marie MeMi11an Senlor Finance Officer Voluntary Action lochaber An Drochaid Claggan Road Fort William PH33 6PH Banker5 Bank of Scotland High Street Fort Wllllam PH33 6AE Trustees, Annual Report Year Ended December 2025 Strurtufe. Governance and Management Governlng Document The Church is administered in accordance with the teims of the Deed of Constitution lor Deed of Constitution (Unitary Forrnll and 15 subjert to the Acts and Regulations of the General Assembly of the Church of Scotland. R￿rUItment and Appointment of Trustees Members trf the Kirk Session ale the charity tru5tee5. 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. Organlsatlonal Structure The Kirk Session is chaired by the Parish Minister and meets at least six times per year. The Kirk Session is responsible for the spiritual affairs within the Church. Certain re5pon5ibilities are delegated to the Finance Committee and the Property Committee 5 appropriate. The Kirk Session meet5 regularly including a joint meeting with the Kirk Session of the linked charge at Kilmonivaig and is responsible for Spiritual affairs within thè Church. ObJe¢tives and Actlvlties The Church of Scotland ICofSI is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advallcernent of Christ's kingdom throughout the world. As a national Church, it atknowledge5 a di5tiThctive call and duty to bring the ordinance5 of reli8ion to the people in every parish of Scotland through territorial ministry. It co-operates Wlth other Churches in various ecumenical bodies in Scotland and beyond. The objectives of the Church are to support the advancement o* Chrtstiarn faith and missionary work withiFh the local community, nationally and internationally. While one Chuich building ts in the process of being sold, the united congregation continued to Use three locatsons for Sunday worship- Caol Community Centre lin lieu of Caol Churchl, Kilmallie Church. Corpach and DuncansbL¥rgh Church, Fort Williarn. There is a combined servite of Communion on one Sunday per quarter. By mid-year this was clearly unsustainable and the Kirk Session ratified proposals from the newly formed steering gro￿￿ which included repfe5entatives from a¢r055 the Congregation and from the linked charge of Kilmonivaig. Spean Bridge IPIS refer to Achievements & Performoncefor more detCTifj. A short Service of Worship takes place in Durhcansburgh Church at lunchtime on Thursdays. Members of the congregation participate in all aspects of worship through welcome team duties. as readers, enabling projection of Church news. stsng5 and readings, operating the sound desk and in music provision. Up-to-date postinis on social media channels and the Church website. I￿ addition to reAular monthly newsletters, not only inform but extend an invitation to the congregation and the wider community to participate In the life of the Church. Pastoral work is an important part of our work. Over the year. the ministryteam conducted I wedding. 3 baptisms and 40 funerals. of which 15 were for members and 2 for adherents. The DUncansb￿rgh Church with its town centre location, 15 a focal point for cornmunity events suth as the Act of Rernembrance each November. Various external groups use our spaces for a wide Tange of activities throughout the year. Government bodies including NHS, Highland Council and DVSA also hire Dur ha115 at the Dun£ansbttr8h Church. We were pleased to accommodate the Royal National Mod in October at the Duncansburgh Church with two worship setvices followed by use of all spaces for a range of competitions and choral rehearsa15 throughout the week. The hall at Kilmallie Church. Corpach which is hired on a donation basis was used by a mental health charity and by a dog training service on a few occasions. Achievement5 and Performance Ongoing health challenges facing several members of the Ministry Team highlighted an urgent need to address patterns of worship. To this end. a steeling group with representatlon from both linked charges was convened in June. Kirk sessions ratified a Short term proposal to reduce worship services from four to one combined service each Sunday by rotation during July, August and early September. This provided 'breathing space. for the steering group to conduct 3 wider ¢onsultation across the congregations for a longer term arrangement which was ratified at meetings of the two respective Kirk Sessions sn September. It resulted in.. lal cessation of Services in Caol Community Cent￿. Ibl two services per month on 2nd & 4th Sundays at Kilmallie Church, Corpa¢h and; Icl three Services per month on 1st, 2nd & 3rd Sunday5 at Duncansburgh Cllurch. Where there are five Sundays in the month. a combined service with the linked charge of Kilmonivai& Spean Bridge is proposed. Bible Study group5 convene weekly in Duncansburgh Chtsrch and bi-monthly in Fort William Kilrnallie Free Church, Caol. A Prayer Group meets online on Wednesday evenings. In the early months of the year, our Parish Minister has led sessions entitled 'Christiantty Explored. and 'Dis¢ipleship Explored, which benefitted those attending by providing an opportLtnity to Share and talk about our Faith. The Parish Minister and four members of the congregation are participating in a 2-year course entttled 'LeaTning Communitie5' While tratning is sponsored by Presbytery. travel and accommodation for the four weekend training sessions is sponsored by the congregation. One elder 15 training as 8 Wofship Leader which will help to alleviate the pressures on the Minrstry Team. It is proposed that the two discrete Guild groups combine into one oT8anisation meetin8 on a monthly bèsis. 'Messy ChLsrch' for children and families meets once per month in the Duncansburgh Halls with an average attendante of 15 youngsters with accompanying adults. These sessions encourage participation of parents / guardians and include crafts, Èames, singing and sharing food. The Kirk Session is appreciativè of active 5UPPOrt received from the Salvation Army Community Chaplains. A Boys, Brigade Company met Friday evenings dvring school term times in the Dtsncansbuoh Halls. However, 85 number5 coritinued to fall and the Company was no longer viable, OfFicers made the difficult decision to disband the Company in August 2025. The congregation continues to build inter-denominational relationshtps leading to closer collaboration and support for our individual communities. This includes a Men's Breakfast Club meeting once a month to provide support and fellowship at a local cafe. 'Lochaber Alive, comprising 5evefal local Christian group5, 5hafe in open air worship and witness on the Parade area outside the Duncansburgh Church during the summer months. Warm Space take5 place onte per month in the Maclnt05h Hall. Initially introduced to address the impact of the cost-of-living crisis, this missional project reache5 Out to pèople in the local community providing free h05Pltality. Neverthele55, many participants make donations toward5 the running costs. Creat￿ng a safe. warm space for those looking for company and frienrlship, this has become a popular meeting place especially for those living alone. Average attendance is between 20 and 30 and Sncludes reg￿lar church attenders and many with no affiliation to any church. Additional interest groups include.. Two craft groups meerine in the Duncansburgh and Kilmallle Church, Corpach. The Duncansburgh Group continue to organise the annual knitted I crocheted poppy display for Remembrance Sunday. Thi5 group a150 organised a'Flower5 in Church, event raising £422 lor Church funds. 'Singing in Praise, Choir meets most Monday evenin85. Performances included an Easter concert in the Maclntosh Hall, a Christmas eoncert in our linked chBr8e of Kilmonivaig Parish Church. Spean Bridge and performance during Sunday worship at the Ouncansburgh Church prior to Christmas. In addition, the choir were invited to participate in'celtic Praise. held during the Royal National Mod. This was one of many events which showcased a wide variety of local groups and individuals. Actiwties rneeting on a monthly basis include a 8irdwatching Group. a local interest history group at Kilmallie Church, Corpach and a Book Group in Caol public library. Financial Review The principal Sources of income are through standing order donations, weekly freewill offerings and open plate collections. Donations / giving5 in 2025 amounted to £63,862 omp3red with £78.480 in 2024. Following a review and update of the Gift Aid scheme, the number of donors has increased and more members now donate by standing order. Tax was recovered on Gift Aid donations for 2024 and amounted to £6,072. Online giving is now available through the Church web51te, use of QR codes and a card terminal. While the number of Church weddings has decreased con5i¢Jerably. the local community continues to rely on the Church to provide 5UPPOrt in time5 of need and contributions on the occa5ioll of these life events arnounted to £5,860. A further £391 in the form of funeral retiring collertions was made to the Church. The halls at the Duncansburgh Church are widely used by local comrFTrunity groups and organisation5 in addit￿On to Governrnent and local authority departments. Hire of our spaces gener3ted £23,793 in 2025 compared to £16,668 in 2024. The increase was the result of hosting a si8niflcant number of events during the 2025 Royal National Mod held in Fort William. It should be noted this also hèd a knock-on effect on intrea5ed expenditure in terrns of heating, lighting and cleaning costs. The local history group and the choir made donations to Church funds totalling £310.'Warm Space,, de5Plte being available at no cost to participants, was supported by donations and, In addition to those received for after seNice refreshments, totslled £1,107. Further donations were received from external groups: Friends of Kilmallie £l(K) and Masonic Lodge 43 £250. Dividends and interest from investments including the Church of Scotland Giowth Fund is subjett to the volatility of the market5 but neverthele55 generated £9.174 in additional incorne. Areas of financial concern relate specifically to the maintenance and upkeep of the estate. The former scout mission hall in Corpach is yer to be disposed of. A full maintenance schedule for remaining properties compiled by the Property group will inform budgeting decisions proposed by the Finance group. A survey and subsequent repairs to addres5 water ingress in the bell tower of the Duncansburgh Church incurred £64,2210l capital expenditure. Project fundin81£lO,WOI from the National Churche5 Trust in partnership with the Nation31 Lottery Heritage Fund was awarded but not received in thi5 financial year. However, before Year End, VAT amounting to £10,700 was reclaimed through the Listed Places of Worship Scheme. Throughout 2025, supplier contracts and contractual agreernellts continue to be reviewed to ensure best value for money. Aesekves Pollcy The charity trustees have considered the reserves required and have considered their current and future liabilities. It is the Trustees. policy to hold reserves of approximately three months expenditure including designated funds. The Church also held £31.905 of restrided and de518Hated funds which have been provided for the purp05es specified in Note 2. Statement of Trustees, Responslbllltles The members of the Kirk Session must prepare financial statements which give sufficient detail to en3ble an appreciation of the transactions of the Church duringthe financial year. The members of the Kirk Session are responsibSe for keepin8 proper accountin8 records which, on request. must reflect the position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment IScotlandlAct 2005. The Charities Accounts Istotlandl Regulations 2006 3nd 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 tske asonable steps for the prevention and/or detection of fraud and other irregularitie5. Approved by the Trustees and signed on their behalf, Signature Prtnted Name rXRCEE Role Date )b Fort Williarn Kilmallie Church of Scotland Charity Number SC013279 Independent examinees report to the trustees on the unaudited accounts of Fort Willxam Kilmallie Church of Scotland. I report on the accnunts of Fort W'illiam Iknallie Church of Scodand for the year ended 31st December 2025. Respective responsibilities of ttustees and independent examiner The chaiitv's Trustees are respcjnsible f()t the preparation of the accounts in accordance Mth the tenns of the Charities and Trustee Invebtment Iscudandl Act 2005 and the Charities Accounts (Scotland) Regulatsons 2006. Thc ch2riry' tnjstees consider that the audit requirement OE Regulation 10{1) (a) to (c) of the Account5 Regulations does not apply. It is m}, respon5ibth.ty to examine the accounts as requited under section 4411) Icl OE the Act and to stite whether Darticulxt matters have come to mv attention. Basis of independent examittees statement Mv examination is carried out in 2ccard2nce ￿th Re￿latiOn I l of the Chaiities Accounts (Scod2nd) Regulations 2006. .In ex2min200n includes a reiTiew of the Rccounting records kept b}. the ch2riN' and 2 compatison ol the accounts presented wid] rhose records. Jt also includes consideration of ani. item8 or dis¢li)sure$ in the accounts, and seeks explanatiuns ftotn the trustees concerning any such matter%. The procedures undetraken do ot provide 2ll the evidence that would be tequired in an auth't. 2nd consequenti}' J do not express an audit opinion on the view given bv th£ accounts. Independent examinees Statement In connection m} exarnin2ti0n. no matter h2s come to my attention.. which gil'es me reasonable cause tv belI￿.e that in any material respect the requ￿ements'. to keep accounting records in accordance with section 4411) (a) olthe 2005 Act and Regulation 4 of the 21X)6 Accounts Regulations, and to prepare accounts which Èccord with the accounting record5 and compl}, with Regulation 9 of the 2006 Accounts Regulatinns have not been meL or 2 to which, in m}- opinion, atrejition should be dra￿￿ in order to enable a proper understanding of the accounts to be reached. Marie NICML illan Cert Acct (Open) Date.._ 3rd Nlatch 2026 Finxnce Nlanager loluntary Action Lochaber An Drochail C12ggdn Road Fort IX'Ah'am I)H33 6PH VOLUNTARY ACTION IOCHABER WWWW www ty￿0 ¢4 wwww ww wwww wwwwwww O VJ r< -lll11 .ll.11 ¥5 n r4 I r4 W 4 r4 az£ O u) P4 0 C>m 151- wwwwwww www ry i¢ri ui_ouo ¢aJ W W Y4 W Ln r4 fit ff* cn * o co orrio rrt 2 J LL LL