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 De￿rnber 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
Pre￿0￿5
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
£ 22,4￿14
£ 22.405.14 £ 26,284.40
Expwdlture
Churth of Scotlind Gfvlng toGrow £ lo.451.￿•
Churth of Scot￿nd 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•ym*h¢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
Pu￿h￿se of is¥ets
Excess of Recelptsw P￿Ints
b¢f¢r4 tr4Asl¢rs
4614.40 4 L281.95
Transfer5to Curr•ntA￿OU￿I
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.