The Church of Scotland Kilmonivaig Parish Church Trustees Report and Annual Statement of Accounts l January 2025 to 31st December 2025 Congregation No: 382179 Charity No: SC 014745
Reference and Administratlve Informatfon Charity Name: Charity Registration Number: Kilmonivaig Parish Church SC014745 Congregation Reference No: 382179 Contsct Address: John Fotheringham Lorien, Altour Road Spean Bridge PH34 4EZ Trustees (all served throughout the year unless otherwise indicated) Rev Dugald Cameron {from 16 th Mrs Heather Mcmaster Mrs Eli2abeth McNeil Mrs Morag MacNeill Mrs Christine Mcwhinnie Mrs Jennifer Skene Mr William Skene Mr Gordon Smith Mr Alistair Smyth Mr Fred Toms September) Rev. David Sim Rec Marion Kinnear {from 1112/25 Mr Chris Carver Mrs Helen Critchley Mr John Fotheringham Mrs Liz Fotheringham Principal Office-bearers Parish Minister: Team Minister Reader Session Clerk: Church Treasurer: Rev David Sim Vacancy Mr Bill Skene Mr Gordon Smith Mr John Fotheringham Independent Examlner Mr Nigel Chisholm Oronsay, 5 Caithness Place Fort William Inverness-shire PH33 6JP Bankers Bank of Scotland 62 High Street Fort William PH33 6AE Trustees, Annual Report
Year ended 31 December 2025 Structure. Governance and Management Governing Document The Church is administered in accordance with the Model Deed of 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. Organlsatlonal Strurture The Kirk Session meets at least six times a year and is responsible for spiritual affairs within the church and for the management of all aspects of the congregation including property, finance and administration. Objectlves and Artlvlties 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 Chrisys 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. The congregation offers weekly worship, usually at 12 Noon, each Sunday morning. Visitors are always welcome. Tea and coffee are provided before services to encourage fellowship. Communion is celebrated four times a year and baptisms, blessings, weddings and funeral are offered where appropriate.
Trustees, Annual Report (cont) Year ended 31 December 2025 Additional services are held at Christmas and Easter. Sunday School and creche facilities are offered during school terms, and the church takes part in ecumenical services. Weddings and funerals are part of our service to the community. The ministry team offers pastoral care to members of the congregation and community. Achievements and Performance 2025, has been a period of significant change for our Church and th Congregation. On 15 August our Parish Minister was signed off sick and has not returned and on the 31 July our Team Minister Rev Rory MacLeod retired on ill health and has not been replaced. A Locum Rev Marion Kinnear took up her appointment on I" December 2025. To assist the Session Rev Dugald Cameron of Appin and Lismore was appointed as th Interim Moderator on 16 September and will remain in place for now. Sunday Serdices between July and September were dramatically reduced to assist the worship team. Attendances have been affected by lack of continuity falling to 10-20. One wedding took place in 2025. (2024 -0) There was no baptisms during the year. There were 4 funerals (2024- 10 }. Hall let donations maintained steady progress with £1471.06 received marginally down on the £1503.50 from the previous year. We have continued to maintain our buildings to a high standard and essential repairs cost £4245.19 marginally down on the £ £5813.22 spent in 2024. Two issues which have now been successfully resolved accounted for the deficit. Firstly SSE unaccountably raised our standing order leading to a surplus they have failed to repay and our share of expenses with our sister Church has been reduced from 20% to 15% so hopefully next year we will return to surplus or break even.
Trustees. Annual Report (cont) Year ended 31 Dernber 2025 Flnanclal Review The principal source of income is the weekly and monthly offerings of the congregation together with gift aid recoveries where appropriate. During the year offerings and gift aid recoveries amounted to £19,143 (2024 - £16,507), a significant uplift given the uncertainties that have beset us in the past year. It is a tribute to our congregation that they have continued to support the Church in difficult times. Reserves Policy The General Trustees hold funds on behalf of the congregation for fabric purposes amountlng to £230,862 (2024-£215,564) The balance is requlred for the long-term maintenance of an historic building, and is considered reasonable for that purpose. The Trustees hold appropriate revenue reserves on the advice of the treasurer as approved by the Kirk Session. Unrestricted reserves equivalent to around 6 months ordinary expenditure are considered adequate for this purpose. At the year end the church held unrestricted cash funds of £23,224 (2024- £23,839) and restricted funds of £89712021 £897).
Trustees, Annual Report (cont) Year ended 31 December 2025 Statement of Trustees. Responslbilities The members of the Kirk Session must prepare financial statements which give suff icient 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 Trustee Investment (Scotland) Act 2005, the Charitles 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, ohn Fotherin Treasurer Date
Kilmonivaig Parish Church SC014745 Recelpts and Payments Accountfor year ending 31st DÈtÈnkn 2025 Pre05 Fund Fund Trt Re(elpt5 Donatlon- Funeral Donation- General Tax retlaimed Givin8 by Bank Open Plote Income Weekly Freewill OfFerin8 Transfer from C of S Receipts from Hall Lets Total Recelpts 7LKS.OJ 2C&29 4,m9.94 É 11,3%. £ 3,426.85 317.0) 7().C#) £ 1.41x).fKI 2(6.29 £ 4.9.94 £ 3.584.85 f IL3). £ 9,555.LKI f 3.426.85 £ 3,ICkfj.75 317.tsj £ 260. 5,376.LKI £ L471.06 £ 1.503 50 £ 21.S21.14 £ 2S,194. 1,471.06 £ 21,521.14 Contrlbutlons receJ¥ed to be pald to other Charltles TOTAL INCOME 884.LTh) £ 1,08Y.50 £ 22,414 £ 22.405.14 £ 26,284.40 Expwdlture Churth of Scotlind Gfvlng toGrow £ lo.451.• Churth of Scotnd Locurn Costs Church of Scotland Insurance Heat and Llght Ucences Presbytery Dues Pulplt Supply Fee5 Pulplt Supply Mlleaie Fort Wllllam Share Costs Prlntlnl Costs New Equipment Bank Service Charges Repalr5 and Maintenance Tot•S P•ymh¢s £ 10.451.C#) É 8.069Q) 1.144.$5 £ 1,418.03 £ 1.306.01 £ 3,073.82 £ 3,377.34 130.92 £ 143.CV) 599.C#) £ £ 1,418.03 £ 3.073.82 130.92 S99. 326.58 471.44 £ 704.84 1.319.67 £ 4.433.42 162.44 £ 116.6) 367.12 471.44 1,319.67 162.44 2&04 £ 4,245.19 28.04 4.245.19 £ 5.813.22 Amount Pald toother{rItIes Isee Page 91 Total Expendltur• 1,119.99 £ L119.99 £ 1.696.67 £ 23,019.54 £ 23,019.54 É 27,566.35 Gwern•nc*C¥sts Independent examlnersleos Puhse of is¥ets Excess of Recelptsw PInts b¢f¢r4 tr4Asl¢rs 4614.40 4 L281.95 Transfer5to Curr•ntAOUI Exce550fReceipts ¢Ner forthe year 61UO 4 1281.95
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Kilmonivaig Parish Church SC 014745 Independent Examinerfs Report to the Trustees of Kilmonivaig Parish Churth I report on the accounts of the charity for the year ended 31" December 2025 whlch are set out on pages 8 to 12. Respective responsibilities of trustees and examlner The charitvs trustees are responsible for the preparation of the accounts in accordance wlth the temis of the Charlties and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts IScotland} Regulations 2IXI6. The charity trustees consider that the audlt requlrement of Regulation 10111 {dl of the Accounts Re8ulation5 does not apply. It is my responsibility to examine the accounts as required under section 44(1} (c) of the Act and to state whether particular matters have come to my attention. Basls of Independent examlnerfs ststement My examination is carried out in accordance with Regulation 11 of the Charities Accounts Iscotlandl Regulations 2006. An examinatton 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. 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 audit oplnion on the view glven by the accounts. Independent examlnerfs statement In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements= to keep accountin8 records in accordance with Section 44{11 lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulatlons. and to prepare accounts which accord with the accoursting records and comply with Regulation 9 of the 2006 Accounts 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. Signature.. o(1k Name: Nigel Chisholm Address.. Oronsay, 5 Caithness Place, Fort William. Inverness-shire PH33 6JP tr-l,
Kllmonlvaig Parlsh Church Notes to the Accounts Year to 31$t December 2025 Trustee remuneratlon and Related Party Transartlons During the year one trustee {the minister) received reimbursement of travel expenses. In view of the expense sharing 3rran8ements of the linked charge. these expenses are detailed in the accounts of Fort William Kilmallie Church. No trustee or person related to a trustee had any personal interest in any contrart or transaction entered into by the charity during the year. Mlnlsterfs stlpend All Church of Scotland congregation5 contribute to the National Stipend Fund which bear5 the costs of all ministers, stipends and employers. contributions for national insurance, pension and housing and loan fund. Ministers, stipends are pald in accordance with the national stipend Scale whlch is related to years of service. For the year under review the minimum stipend was £31,642 and the maximum stipend (ln the fifth and subsequent years) £38,884.