,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..