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

4. 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
5. 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
6. 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
7. Bank InteresUDividends
Congregational
& Fabric Fund
205
Bulld
Fund
2025
205
41
246
2024
205
129
334
Dividends
Bank Interest
Totals
41
41
205
8. 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

9. 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
10. 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

11. 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