2025-12-31-accounts

,Scollish Chiip'ity No. SC 014814 Glenurquhart and Fort Augustus Free Church of Scotland Trnstees, Repoit and Financial Stal'ements Foi the Yeat. Ended 31 December 2025

(Jlenurquhart and Foi-t Augustus free Chw"ch of Scotland Cviiteiits of Ilie lIiEIAiicixI Statemeiilsfoi. the Jjeai. elided 31 Dece117bci- 2025 Pagc Chiii'cli Infoi'niatl011 Rcpoi't of the'fii]stees RepoTI ot the Ind¢p¢iidenl Examin¢i' Ile¢eipts and Payments Accoiint Notes to tl)e Financial Statcinents

Glenurquhart and Fort Auguslus Free Church of Scotland Chureli liiforiiiatioii 'Iistees A list of active TiiJstee% during 2025 iq pi'ovided in the Ti'ustees, Repoi't on PÉge 3. Address GlenLU'qiihai'l Fl'ee Churcli of Scotland Oakbanlc Miltoll Invei'iicss IV63 6XS ai)d Foi't Avgustus Fi'ce Cl)Iiich of Scutlaiid Cl)ui'ch Lane Foi't Augiistus I'H32 4 BII Baiilieys Bank of Scotland Station Road Foyt Augustus PH32 4AZ Solieltoi's MuLel)isoii Law Ebenezei. Hoiise 12-13 Ai'di'oss Sti'eel Invei'ness IV3 5NS Indepeiideiit Examiiiei. Mr'l. W Maclean ChaL'l¢i"ed Accountaut Inu'e BAlI)ait] Diurnnadi'tschit InveiTLCSS, IV63 61'J

GIenurquhart and Fort Augustus Free Chui'ch of Scotland Report of the Triistee$ -riie-fi.iislees air. pleascd to i)iesent theii. ieport togeth￿. with the finallcial statements of Ilie ¢liLlI'¢h for the yeai. elided 31 Deceinbei. 2025. Status ol. Chxi'ity aIid Govei'iiiiiE Documeiit Glenuiquhai't and Foi't Augustus Free cliui.ch of Scotland is established by Constitution. 11 is a reElSteJ'ed S¢otiish Cl)aii(y (No. SC 014814). Alms xiid Affiliatioii -l-lie b'iEe C'hui'ch of Scotland cui'rently lias ar()iind l 00 congY'egation.s in scotland, as well as congregarion8 ¢lsewliei"e in tlie wotld. 'fhe Chui'cli also lias a full litne dellyee aw<ll'ding college iii the heart of F.diiibiii'gh for die tl'dining of Ministei's aiid othei. Chi'islian woi'kei's aiid sustains an ¢xl¢nsiv¢ MissKoiiai'y progi'anjme i'elative to tlic sizc of thc chui'ch. Di£ ting fi'oin 1843 biit with its rnnts in the Refoi'in8tion. it owes its dis1inLtive title lo its l)isLoi'i¢al sLiuggle to i'cinain 'fiEe' fi'om state intci'fei'¢n¢e itt its it)tei'nal affai1%. It l)as close and active ielations ivith many other Refui-med chiii'ches of Jesus Chi'isl tl)i'oiiglioiit the world aiid stands fii'inly in the tiadition which accepts the Bible in its entii'ety as the Wol'd of God and, 11)ei'¢foi'e, dci'ives it5 toiills of teaching, wol'ship, ministiy and goveriim¢nl fi￿1￿ it. Tlie main einpliasis of oui- worship is tl)e pi-¢¢i¢hing of th¢ LFospel tlje good news of a free and sovcitig]I salvation tlii'ougli Jesus Christ alone. GlenuiNiihait aiid Fort Au￿1StUS Flee Chiirch of Scotland is a LOn￿'¢gation of the national Flee Chill'ch of Scotland (Scollish Chai'ity No. SC 012925) worlcing towai'ds the common aiins set oiit above. Tl)e cOn￿'egatiOI] is widiin the Plesbyleiy of Jnvei-ne&g, Loehab￿ and Ross and is authoi'ised by thc Church to have 2 ministei. paid fi'om the centsBI funds of the Chui'ch. Tlie chui'ch buildiiigs al Glenui'quh2rl and Foi't Augiistus and the Ministei s Inanse are Ihc pi'op¢i'ty of Il)e congn"¢g8tion and aye lield in ti'ust by locally el¢¢ted con￿"egatIOnal tiustees undei. the Cliutrh's Model Ti'iist Deed. 'uslees and Officc Beai'ers Thc Qongi'egation is govei'ned and administei'ed by elected office bearers (all volunteei's) and its ministet-. The Kii'k Session. being the Iniiiist•' and elected eldeis, lias responsibility foi. spii'itual oversiglit, while tl)e Deacons, Court, coinposed of ICii.Ic Session Inembeix pliis elected deacons, ovei'sees financial and pi'op¢ity mattel's. Undei. Chai'ity Law, the Deacons, Coui'l i8 deetncd to be tlie trustees of the cOn￿'egatIon as those with I'esponsibility foi. day to day niaiiagcmcnt and contiol. Tlii8 is distinct from the Yole of congitgational ts'uslees wlio are 1¢5ponsible oijly foi. liolding pi'opeity in tiust. Tli¢ membet's of the Deacons, Coiirt (ttle Til￿tees) wlio 8eived dwing the yeai. were a.£ follows'.- Deacoiis, Coiii'l Eld£is Deacoiis iKistei- A Mui'chison, Mr Donald Macleod, Mr lain Mackay, R Bush. J Camci'on Ilcv Sean AnkeiE Congi'egAlioiial Th'ustees liOI' liolding P1'op￿ty- K Fi'aser, Mi. J Camci'on and T W Maclean

Glenurquhart and Fort Augustus Fi"ee Church of Scotland Repoi't of tlie Ti'ustees AppoiMtinei)t of C"h%i'ity 11'ustees riit ICii'k,£c&8ioI) cxei'eiscs its disci'clion iii detcJti)1111tJg t1￿ niosl ai)pJ'opi'iale tiieiliod of cleclins t)ew Ti'iistees {Eldci and T)cacthll51. Aiiy election i)ioeess Iiiiist involv¢ tlie comiiiunicant nicinbe¥.%hip of Ili¢ congi'egatioii. Tlier¢ is no fixcd lei'ill foi, Ti'usieegliip. Pi'ioi. to Ilieii. appoinlmeni, new Tiii&¢ees would liave sei-ved tlie Cliiii-cli foi- soii)e tiine in vai'ious i'oles aiid woiild be fajniliai. with Ilie Chut'cli's values, ils giiiis 2nd objectives as well as ils day-to-day 0￿￿&11￿11$. As i)ai'i of tlieii. iiiductioIi pi'ogi'¥ii)iiie, new Ti'usiees are iequii'ed 10 utidet'sfaiid tlieii Sta￿tOlY responsibi1s1ies as ivell Ilie i'espoJ15ibililies of Ilielr o￿lCe witl)in tlie congirgalioii as eldei. or deacon. Activitie.4 and Achicveiiieiits During tlie ye8l', tlic coJigi'eEaiion inet regulai'ly foi. public woiEliip and cai'ried out vai'ious aLlivilies in pursuil of ilie above stated aiiiis. Tlie coll￿￿8&1%0ll conlioued it% Luinjiiiinient (o suppot't t]ie n2tiottal Fyee Cliuirli of Scot]atid botli 8Plt'itually aTrd fijiancially. I'he coiigi'cgation coiiliiiued fin<iii¢ially lo siippoi't Cliri8tian Mi$51011s fiiid oihci. ClIAI'itAbl¢ oiyiii.82ti(In%. Tliyniigliout 2D25, well as condiictinE pIEblic worsliip and pjtacliing and tebeliing, tl)c tiiinistci. provided pasloithl suppoi't foj. tlie ¢ongregatioti, visitiiig tlic siek at lioine at]d in liospit&l oi iesidenlial Iioiijes. Ill i'elalioii io coiiEt*gational fuEidine'. During 11)e year doiiHtions of food were donated by tlie ¢ongregation attd foTwa¥ded to Blytl)swood Coye's Food Bank. Donatioii% wcre made in bllPPOI't Dfvai'ioiis cliai'ilies and oi'gani5ations.' Leprosy Mi5sioiI, Tear Fiiiid, ond WTrlvf. Tlje yeai'ly finaiicial slaietiient for Ilie yeai. 2025 is atlaclied. Re5eTves Resiilisfor ilieyeui. Tlie De2cons Court were encoiiyaged by tlie conliiiiiing Irceipl of significant levels of income 8nd Ilie participatioii in tlie Gift Aid Sclieine. Tlicie was a good level nf ¢OiMTlltlted altendartces at Ili¢ public woi-shii), oiilin¢ and in pei'son. -I'lie Twstees are satisfied with the level of reseivG% i'etained by tlie charily. On bebAlf of the Trustees &MJ gsl&l Dalc". 2026

Glenurquhart and Foi-t Augustus Free Church of %cotland Repoi't of tlie Iiidepeniieiit Ci xamliiei. to tlie Trusteesfoi. ¢lieyeui- elided 31 Decefri?bgi. 2025 i'epoit on the finanLial strdtcinents uf (he ¢l)uith foi. the year en(l¢d 31 Deccinbcr 2U25 wliich al'e set out OT) page 6-8. Respective i'esponsibllities of Ti'iistees 4?iid Ei xaminei. Tlie chai'ity's trllstees al'e Ilsponsible for the i)reparatioii of Ilie accoiints in accordance witli th¢ tei'ms of thc Cliai"ities and 'fruslee Invcslineiit (Scotlaiid) Act 2005 {"the 2005 Act, J and the Cliai'ities A¢¢oiiiils (Scotlimdl Regulation5 2006 (as ameiided) ("the 2006 Ilegiilations"). 'I'he ch81"ity's tI￿SteeS consider tliat the aiidit I'eqiiii'eincnt uf Regulation l O{ l ) Id) of the 2006 Regulations does not apply, 11 is Iny respoijsibilily to ¢xamine tl)e 8ccollnts as iequii'ed undei. section 44(1) (c) of the 2005 Act and to stale whetliei. pdi'tiLular InaltciE l)ave colne to iiiy attention. BASIS of Independent Ei xRininer's Statement My exaniination is caii'ied out in accoi'dance with Regulation I l of the 2006 Regulations. An examination includes a IEview of tlie a¢¢ounting I'ecoi'ds Icept by ihe chai'ity aiid a coiiipai'isoii of tlie aecoiints pi'eseiited witli those i'ecoi'ds. It also iticludes Considttration of any unusual iteins oi. dÉsclo6111'es iJk Ilie a¢eoiints, and se¢lo% explanations fioin the ti'ustees concci'ning any su¢lJ i))atters. Tlie pi'ocedures iinderlaken do not PI'OVsde all the evideilce that would bc Irquii'cd in an audit and, consequently, I do not expi'ess an aiidil opinion oll th¢ vicw Eiven by the accounts. Independent Examiner's Statemtiit tn the couiye of my ex2inination, no iiiattcr has come to my 2ttention'.- l. which gives me reasonable oause lo believe tliat, in any matei'ial i'espect, the requir¢ments.'_ to keep aceoiinting I'ecords in accoi'dance with Section 44(1)(a) of ihe 2005 Act aiid Regulation 4 of the 2006 Regiilations, and to pi'epai'e arcnunt% which accord with the accounting IEcoi'ds and cO￿￿pIY with Regiilation 9 of the 2006 Re8ulations liave not been inet, oi. 2 to which, in imy opinion, attention sliould be di'awn in oidei. to ettable a pi'opei. undei'slanding ot. the accoiints lo be i¢a¢l)ed. Name MrT W Maclean Qualificatkoii Chai'tei'ed Accoiint8TIt Lmre B21nain DwiJ)nadrochit Inv¢i'iiess, IV63 6TJ Date

Accounts Glenurquharl & Fort Augustus Free Church ofscotland Income and Ex enditure Account for the ear to 31 December 2025 2025 2024 Income Door collections Direct gifts Tax recovery Publications Coffee morningls) Special collections Miscellaneous Bank inleresl 10506.94 21840.00 6076.41 0.00 869.60 270.00 1000.00 1123.07 18827.98 10850.00 8029.05 0.00 820.00 510.00 0.00 2418.35 Tot81 incoming resou[￿S 41686.02 41455.38 enditure Heal and Light Payments to Head Office Ministers Expanses Sunday school expenses Church expenses Manse mainter)anc8 Council lax Insurance Publications Missions and Charlties Hall rent Presbytery dues Pulpit supply Internel Miscellaneous 3730,97 41040.00 2746.95 0.00 154.34 5227.60 2055.18 3123.94 0.00 1640.00 0.00 486.00 1116.10 532.92 480.g7 4612.31 38244.00 2653.39 0.00 1400.40 0.00 1975.16 2320.51 158.84 1225.10 0.00 1001.00 829.00 353.16 195,49 Total outgoing resources 62334.97 54968.36 Excess of incoming r8sources over outgoing resources -20648.95 -13512.98

Account Glenurquhart & Fort Augustus Free Church of Scotland 2025 2024 Balance Sheet at 31 December 2025 Bank balances and inv8slmenls Current account Savings Deposit account Cash held 19488.46 45853.56 26260.48 59730.49 65342.02 85990.97 Bank balances as al I sl January 85990.97 99503.95 Add income Deduct outgoing 41686.02 41455.38 -62334.97 -54968.36 Surplus l-Deficll -20648.95 -13512.98 Closing balance 65342.02 85990.97

Glenurquhart and Fort Augustus Free Church of Scotlaiid Nutes to the fiiiiancxal StatLments joi. Ilie Jyeui. eiiilcd 31 Deceiiibei- 2025 I. AccouTlting Pollcies Aeeoiiiiliiig Coiiveiitioii I'hc fii)ancial statemei)ts have beeii pi'epaiid undei. the Iiistoiical cost convcntion, aiid in a¢coi.d8nce willi the Ll)ai'iti¢s Aecollnls (Scot18nd) RegulaLions 2006. 1lii.sis offiiJuiieinl slnleiiieiEIS The financial statements liave beei) piepaied 011 8 ieceipts and payinents basis. Investinents As Ilie accounts arc pi¢paied on a receipts and payments basis the iiivestrneiits 2lE included at cost. Mayket Valiie of the investsnent5 is disclosed within the notes io the ac¢uunls. Fixed Assets A statement of the assets held is sliowi) in the notes to Ilie accoiints. No deprc¢iation Iiis been applied as depi'e¢iation is a non-cgsh item aiid thei'efoi'e sliould not be incliided in the receipts and payments IlCLoiinl. Reeeipl$ aiid Paymeiits Accouiit Foi. Ili¢ puiynse af tlie Receipts and Payments account as attached, funds are defined ds follows.. Ulii'esti'icted funds compi'is¢ gi'aykts and othci in¢ome i'eceived foi. Ilie objects of tlie church without fiiiiher specified purpose and al'e available as gci)¢i'al funds. Desigiiated funds i'cpi'esent urwest2'1¢ted fi]nds which Irdve been eann81.ked by the Tiiistces for particular purposes, Resti'lcted fuiids compi'ise incoine which has been I'eceived for the objecrs of the Church and specified foi. a restt'ictcd pun)ose within th&8e objects by the donoi..