2025-12-31-accounts

Scoflish Charity No.SCOJ4926 Dornoch Free Church of Scotland Trustees, Report Year Ended 31 December 2025 Page l of 12

Dornoch Free Church of Scotland Church Information Trusttts A list of active Trustees durin8 2025 is provided in ihe Trustees. Report on Page 3. Addreys Church Street Dornoch Sutherland IV25 3LP Bankers Bank of Scotland Independent Exydminer Christin¢ Ross Voluntary Groups Sutherland Lairg Community Centre Main Stre Lairg Sutherland IV27 4DB Page2 of12

Dornoch Free Church of Scotland Report of the Trustees The Trustees 8re pleased to present their repKJrt logeth¢r with the financial statements of th¢ church for the year ended 31 December 2025. Status of Charity and Governing Doeumen¢ Dornoch Fr¢e Church of Scotland is unincorporated and governed by its Constitution. The ¢hurch is a registered S¢otti5h Charity (SC014926). Aims and Affiliation Domo¢h Free Church of Scotland is a congregation of the Free Church of Scotland working towards the common aims sei out below. It is a Pr¢$b￿erian church adhering in its worship and doctrin¢ lo the position of the Church of Scotland at the Reforniation. The Free Church of Scotland has an explanatory document which explains lh¢ origins of the Church and which gives the hislorieal baCk￿oUnd to the Church ¢oming into being in 1843 and lists documents in which is ¢miK)died the constitution of the Church. The document is available on request from the Free Church of Scotland. 15 North Bank St.. The moun￿ Edinburgh. EHI 2LS. The Free Church of Scotland currently has over 100 congregations in Scotland. &s well as one in London and four in North Amerie4 and sister Churches founded by mission work in Indi4 Peru and South Africa. The Church also has a seminary in Edinburgh for the trnining of ministers and other Christian workers and suslains an extensive missionary pro8ramme relative to the size of ihe church. The principal activity of the Church is the conduct of public worship and associated matters in the context of lo￿1 ongregations. Dating from 1843 but with its roots in the Reforniation, the Free Church of Scotland owes its distinctive title to its histori¢al struggle io remain 'free' from state interference in its internal affairs. It ha5 close and active relations with many other Refomi¢d ¢hurches of Jesus Christ throughoul the world and stands rimly in the tradilion which accepts th¢ Bible in its enlirety as the Word of God and. therefore, derives its forms of teachin& worship, ministry and government from it. The main emphasis of our worship is the preaching of the gospel - the good news of a free and sovereign salvaiion through Jesus Christ alone. The Congregation is authorised by the Church to have a minister paid from central funds of the chU￿h. The Church buildings and the Minister's manse are the propety of the wngregation. Trustees and Office Bearers The ¢ongregation is gov¢rn¢d and administered by elected office bear￿ (all volunteers) and its minister. The Kirk Session. being th¢ minister and elec*d elder& has responsibility for spiritual oversighL while th¢ Deacons. CourL composed of Kirk Session members plus elected d¢acons. oversees financial and property matters. Under Charity Law, the Deacons, Court are deemed to be the trustees of th¢ congregation as those with responsibility for day to day management and control. This is distinci from the role of property (¢ongr¢gational) trustees who are responsible only for holding property in tsust. The members of the D¢a¢ons' Court {the Trustees) who served during the y¢8r were as follows.'- Deacons, Court MEnlSler Elders Rev A Maclnnes M MacdOnal￿ J Mackay, M Robinson. P Ar￿1¢ (from ikc 25), S MacDonald (from Dec 25) P Argyle (to Dec 25), J Anderson (from Dec 25). G Still (from Dec 25) Deacons Congregational Tntstees For holding Property - J Mackay & M Robinson Page 3 of 12

Dornoch Free Church of Scotland Report of ihe Trustees Appointment of Charity Trustee The Kirk Session exc￿1$¢$ its discretion in determining the most appropriate methimj of ¢I￿ting new Truslees (Elders and De￿ons). Any election process must involve the communicant membership of the con8re8ation. There is no fixed term for Tru5tee5hip. Prior lo their appointmenL new Trustees would have s¢rv¢d the Church for some time in various roles and would be familiar with the Church's values. its aims and objectives as well as its day-to-day operations. As part of their induction pro8ramme, new Trust¢¢s are required to understand their statutory responsibilities as well as the responsibilities of their office within the congregation as elder or deacon. Achievemellts aDd Performthnce 2025 was the first full year thal we were able to enjoy in th¢ fully renovated Church Building. This enabled us to provide broad¢r rnnge of activities and was used by the local community &s well. Sunday morning servi¢¢s are live streamed and can be viewed online ai any time. Activities are provided for all ages within our community. e.g. Little Lambs. Living Room. Youth Club. Services in a local Retirement Home and an annual Holiday Bible Club whi¢h attracted more than 50 primary aged children for a week in the summer. The congregation continued its commitment to SUPFOrt the Free Chur¢h of Scotland at national level, spiritually, financially and prdctically with an Elder serving on the Board of Trustees and associated committees. The Minister serves on the national Communications Committee. Lc¢ally, the Minister is a member of the Northern Presbytery Strategy Committee. an Elder has Serv￿ on the Presb)tery and another Elder has served a5 Assessor Elder for another congregalion. Local Community Groups and indivi(fual users continue to use the Community Room on a regular basis, Including a weekly Falls Prevention Group. D¢mentia coffee mornin8s. Kids Parties etc. Financial revieiv In relation to eongregational funding.. A 10.70/• increase in donations from church metnbers and adherents via standing ord¢rs. weekly offerings and Gift Aid donations. (2025 - £62,010.. 2024 - £56.027). £11,818 was received Gift Aid income from HMRC for gen¢rnl and specific donations (2024 - £10,441). The majority of t&x pa)'ers within the church that donate regularly are members of the Gift Aid scheme. Restricted In¢ome of £35.634 was received that allowed us to undertake repairs to 2 Stsined glass windows and instsll prolective measures against adverse weather and also allowed us to make loan repayments of £14.000. The congregation was able to remit £43,921 to Cen￿1 church furkds. An increase of 7% from 2024. (2024 - £41.053). We met our commitment of the full costs of Ministry and 75Yo of the Administratlo￿rrraInIng Levy. PrinclpalsoureÉs offunding The con8re8ation receives it funding by way of standing ord¢rs. weekly offerin8s and Gift Aid donations. Resu&sfor iheyear The financial statements for the year are sd out in this d￿Ument. The Statement of Receipt5 and Payments reflects a net increase of £13.745 ￿rore the revaluation of fixed assets and investm¢nts, ¢ompared with a net dxr¢as¢ of £16,818 in 2024. Page4 of 12

Dornoch Free Church of Scotland Report of the Trnstees Reserv It is the policy of the congregation lo maintain a reasonable level of unrestricted funds, i.e. funds not committed or invested in fixed assets. This allows suificient funds to enable the ongoing work of the church to be maintained. The balance of unrestricted Bank Current Account Cash Assets at 31 December 2025 amounted to £7.592 (2024 - £1.751). Total reserves (excluding cash assets), including the net bwk value of fixed assets and balances on restricted funds less loans outstanding atnounted to £359.287 (2024- £344.750). GrAnt Making Policy From time to time the congregation makes grants and donations from its gift income to indiyiduals and organisalions whose aims are compatible wilh the congregaiion's objectives. During 2025 donations were made to the Adam Support Group, India Villag¢ Ministyies and Mission International. Statement on Risk The Tn￿1¢¢5 assess the major risks to which the congregation is extK)sed on an ongoing basis and have ¢stablished procedures to mitigate those that are identified as a result of these reviews. OD behaifof the Trustees Mark Robinson Tnuiee/Congregalional Treasurer Dated: 28 January 2026 Page 5 of 12

Independent Examiner's Report to the Trustses of Dornoch Free Church I report on the financial statements of the ¢hartty for the year ended 31 De￿rnber 2025, which are set out on pages 7 to 12. Respective responsibilities of Trusteos and Examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the temis of the Charities and Trustee Investment (Scotland) Act 2005 {'the 2005 Act.) and the Charities A¢¢ounts (Scotland) Regulations 2006 las amended) (Ihe 2006 Regulations.). The charity's trustees consider that the audit requirement of Regulation 10(1){d) of the 2006 Regulations does not apply. It is my responsibility to examine the arxounts as required under sertion144){1)(c) of the 2005 Act and to stale vthether particular matters have come to my attention. Basis of Independent Examine￿$ Statement My examination is carried out in accordan￿ with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the charity and a Gomparison 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 conceming 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 opinion on the view given by the accounts. Independent Examiner's Ststement In connection with my examination, no matter has Come to my attention: 1 which gives me reasonable cause to believe that, in any material rèspect, the requirements.. to keep accounting records in accordance with sertion 44(1 >{a) of the 2005 Act and Regulation 4 of the 2006 Regulations. and to prepare accounts which arLord with the accounting records and Comply with Regulation 9 ofthe 2006 Regulations have not been met. or 2 to which, in my opinion, attention should be drabvn in order to enable a proper understanding of the accounts to be reached. Signed: GA i i S-LL--o ¢Lo £ Date: aL-Da-202 CHRISTINE ROSS Voluntary Groups Sutherland Lairg Community Centre Main Street Lairg Sutherland IV27 4DB Page6 of12

DORNOCH FREE CHURCH OF SCOTLAND Statement of Receipts and Payments- For the Year Ended 31 December 2025 Congregational & Fabric Fabric & Build Receipts Note UnrestricJDesign Restricted Total Total Funds Funds 2025 2024 Voluntary Receipts Donations & Gift Aid 77,219 28,641 105,860 91,139 GrantslLegacy 250 250 40,250 Fund Raising 5,212 5,212 4,643 Bank InteresVDividends 205 41 246 334 Receipts from Charitable Activities 3,052 1,740 4,792 10,882 80.726 35.634 116,360 147,248 Payments Cost of Fund Raising Cost of Charitable Activities 73.718 28,297 102,015 163.795 Grants & Donations 10 600 600 271 Govemance Costs Total Payments 74,318 28,297 102,615 164,066 Surplusl(Deficit) for the year 6,408 7,337 13,745 {16,8181 Transfers between funds 7,337 (7,337) SurplusllDeficit) for the year 13,745 13,745 (16,818) Page 7 of12

DORNOCH FREE CHURCH OF SCOTLAND Statement of Balances - As at 31 December 2025 UnrestrlDesig Restricted Total Total Funds Reconciliatlon Funds Funds 2025 2024 Cash at Bank & In Hand- 0110112025 7,041 7.267 14,308 31.126 Surplusl{Deficit) for year 6,408 7.337 13,744 (16,818) Cash at Bank & In Hand- 3111212025 11 13,449 14,604 28,063 14,308 Other Assets {Unrestricted Fund) Manse Building Investments held by Free Church of Scotland 425.000 425,000 8,975 8,438 433,975 433,438 Liabilities Loans(Chur¢h Building & Manse Renovations.) Total Net Assets 88,688 74,688 359,287 344,750 A Loans 1Jan25 Drawdown Re ment 14,000 31 Dec 25 42,000 26.169 6,519 74,688 Loan 1 Church 56.000 Loan 2 Church 26,169 Loan 3 Manse 6.S19 Total 88,688 All loans are interest free wilh flexible repayment structures 14.000 The Notes on pages 9 -11 form an integral part of these accounts. Approved by the trustees and signed on their behalf by'.- Mark Robinson Congregational Treasurerffwstee 28 January 2026 Page 8of 12

DORNOCH FREE CHURCH OF SCOTLAND Notes to the Accounts For tho year ended 31 December 2025 Basis of Accounting These accounts have been prepared on the Receipts & Payments basis in accordance wth the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts {SGotland) Regulations 2006 (as amended). V.A.T. The congregation is not registered for V.A.T. and expenditure includes V.A.T. vthere applicable. Tax Refunds Tax Refunds shown in the Income and Expenditure Account are the tax refunds actually re￿iVed from HMRC in respect of Grft Aid Donations and (qualrfying) VAT incurred through the Church Building Renovation project reclaimed from the Listed Places of Worship scheme. Nature and purpose of funds For the purpose of the Receipts and Payments account as shown on page 7, funds are defined as follows.. Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. Designated funds are unrestricted funds set aside for a specific essential or future purpose. Restri¢tsd funds are those vthich have been received for the objects of the charity and specified for a restricted purpose v￿thin these objects by the donor. Fixed Assets:_The congregation Obvns the churth building and Hall at Church Street. DornoGh and the manse at Rowan Crescent, Domoch. The manse was infomially valued by Court members at 31 December 2025, on the basis of sales of similar property, at £425,000 and is shown at this amount in the Balance Sheet. The Church and Hall have not been valued in view ofthe limited market available and are not included in the Balance Sheet. The manse is insured for £1,000,000. the Church for £4.442,527 and the Church contents for £86,095. 3. Relatsd Party Transactions No remuneration was paid to the trustees or to any connected persons during the year. Page 9of 12

1. Analysis of Donations Congregational & Fabric Fund 38,147 16.213 7.650 11.818 Bulld Fund 2025 38,147 16.213 7,650 15,302 25,157 2,205 602 300 165 65 2024 30,608 18.352 7.067 18,018 12,413 3,297 Offerings- Standing Order Offerings- Plate & Other Offerings- Envelope Tax Refunds- Gift Aid Donations- Building Renovats Donations- Holiday Bible Club Donations - Youth Work Donations- Little Lambs Donations- Study Books Miscellaneous Donations - Ex Denom Totals 3.484 25,157 2.205 602 300 165 65 170 432 501 281 91,139 77,219 28,641 105,860
2. GrantslLegacy Congregatlonal & Fabric Fund 250 Bulld Fund 2025 250 2024 RDGC (Little Lambs) Legacy - Mackintosh Baird Trust Ferguson Bequest Fund Co-op (Holiday Bible Club) Totals 30,000 5,000 5,000 250 40,250 250 250
3. Fundralsing Activities Congregational & Fabrlc Fund Build Fund 5,212 202S 5,212 2024 Church Building Renovations Holiday Bible Club Total$ 4,643 4,643 5,212 5,212
4. Bank InteresUDividends Congregational & Fabric Fund 205 Bulld Fund 2025 205 41 246 2024 205 129 334 Dividends Bank Interest Totals 41 41 205

5. Receipts from Charitable Activities Congregational & Fabric Fund 2.472 Build Fund 2025 2,472 1.740 580 2024 2,401 6,546 535 1,400 10,882 Letting Income Tax refunds- VAT Flower Fund Benevolent Loan repaid Totsls 1,740 580 3,052 1.740 4,792 Page 10 of 12

6. Cost of Charitable Activity Congregational & Fabric Fund 43.921 Build Fund 2025 43,921 14,000 6.084 4,003 3.210 2,976 2,811 1,890 1.370 1,062 921 2024 41,053 12,000 4.836 3,599 4,025 3,719 2,669 2,219 1,993 Denominational Commitment Building Loan Repayments Church Heat & Light Manse Council Tax Holiday Bible Club Manse Heat & Light Insurance- Church & Manse Cleaning A Maclnnes expenses Dehumidifier Church Broadband Pulpit Supply Sundry Payments Study BOOks￿raining Manse Phone & Intemet Manse Tumble Dryer Northern Presbytery Dues Lift Servicing Flower Fund CCLIEasy Worship Licences Sunday School Outreach StationerylPrinting Kitchen Supplies Church Website Accounts Audit Fees Grfts Church Magazines Praise Band 14,000 6,084 4,003 3.210 2.976 2,811 1,890 1,370 1,062 921 1,191 740 1,268 376 496 571 536 529 494 492 353 311 311 252 236 133 127 117 75 70 59 571 536 529 494 492 353 311 311 252 236 133 127 117 75 70 59 983 336 398 264 310 45 325 117 420 340 129 250 Repairs: Church Manse 769 13,235 14,004 251 102,015 79,324 251 73.718 364 163,795 Totals 28,297

7. Grants & Donatlons Congregational & Fabrlc Fund Build Fund 2025 2024 Ex. Denomination donations:_ Adam Support Group India Village Ministries Mission Intemational Totals 250 250 100 600 250 250 100 600 271 271 Page11 of 12

8. Bank Account Closing Balances at 31112125 Unrestricted Funds Domoch Free Chur¢h General Account Fabric Fund Account Total 7,591 7,592 Desi nated Funds Dornoch Free Church General Account Holiday Bible Club Youth Wo Mission Flower Fund Littla Lambs Total Total UnrestrictedlDesignated Funds 5.857 4, 285 508 406 158 5.857 13,449 Restricted Funds Reserve Account 14,604 Totsl Funds 28,053 End of Report Page 12 of12