THE CHURCH OF SCOTLAND LOCHBROOM AND ULLAPOOL CHURCH FOR THE YEAR ENDED 31 DECEMBER 2025 Receipts and Payments Account Congregatlon No: 392215 Charlty No: SC 015631
THE CHURCH OF SCOTLAND ULLAPOOL AND LOCHBROOM CHURCH C014TENTS Page Reference and Administrative Information Trustes. Annual Report Independent Examiner's Repx)rt Receipts and Payments Account Statement of Balan5 Notes to the Account5 8-10
Reference and Adminlstrative Informatlon Charity Name". Lochbroom & Ullapcol Church Charity registration NumkT: SC 015631 Congregational Referen Numter: 392215 Contart Address: 16 Corne Heights Ullapoal IV26 2SZ Trustee5.' Unitary Ooard Members Joan Buchanan Ruth Clark Heidi Hercus Pom Eddington Tony Hercus Michael Newman Jane Bowley Steve Bowley Church TreasureT'. Ruth Clark Session Clerk: Michael Newman Minister.. Rev. Heidi Hercus Independent Examiner.. Kevin Hastie FCCA gatt5 Accountants Ltd Accountants & Tax Advisors Kempfield Court Dingwall IV15 9RT Banker5: Royal Bank of Scotland Argyle Street Ullapool IV26 2UD
Truste¢$? Annual Report Year Ended 31 Dec•mb•r 2025 st¢ture, Govornance and Man¥gem•nt Governing Document The Church 15 administered in accordance wrth the terms of the Deed of Constitution Iunitsry Forml. Re¢rultm•nt ond Appointment of Trust•es Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the Church and are choser* from those members of the Church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Session, is elerted by the congregation and indutted by Presbyiery. No new trustees were elerted during the year. There are currentty eight trustees. All Trustees have undertaken SafeguaTding Training. Organlsational Structur• The Kirk Session is chaired by the minister and meets approximately eight limes in a year. Certain responsibilities are delegated to various elders.. Worship & Education, Fabric & Finance, Social & Fellowship and Mission & Outreach. ObJ•ctlv•s and Activlties The Church of Scotland is Trinitarian in dLKtrine, reformed in tradition and Presbyterian in polity. It exists to glorify GO and to work for the advancement of Christ s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the OTCtinances of religion to the people in every parish of Scotland through territorial ministry. It Co-operates with other Churches In vanous ecumenical bodle5 In kotland and beyotxl. Actlvitl•s: servi of Worship, Easter EXprIenCe, Harvest Experien, Occasional Primary School Assemblies, Monthly LochbrcM)m House Services, Warm & Cosy, Blether & Brew, Curry Night, Fabulous Fridays, Supper Club, 1ntergeneratr.onal Artivities, Weekly Community Prayer Meetin95, Christmas Tree Festival, Holiday Summer aub, UllarKol Super-kids, Ceilidh Dancing, Home and Hospstal Viststions and mana9ing the Hospital Car Scheme and volunteer drivers. Printed.. Weekly Service Sheets (including A3 version for those living with Dementia, Autism, Sight difficulties). A Quarterly Parish Newsletter is also published.
Trustees* Annual Report (Cont) Year Ended 31 December 2025 Financlal Review Our income this year has Increased 51ht1y, in spite of the curtailment of regular fund- rais1r. We are, however, grateful to those members who have contin4Jed to support the Church through regular giving. The Hospltal Car kheme is continuing we11, thanks to generous donations of £1,571.65 during the year, and also the donation of time by volunteer drivers. Thi5 is a great community asset. Other donation5 and income included donations from vi51tors to the Christmas Tree Festival, Curry Night, Tanera and the Unlimited Colour Company. ColÈrtions for African Inland Missions (Kenya) for Sally & loseph amounted to £1,397 during the year. Reservos Policy 11 is the Trustees, policy to hold reserves of approximately six months. expenditure including designated funds. At the end of the year the Church held unrestritted cash fvnds of £26 910 of which £2,274 had been designated to the Fabric Fund. The remaining balance represents rnoTe than six months, expenditure at current levels. Approved by the Trustee5 and signed on their behalf, M.£. NJe2( Session Clerk Date: os og
Lochbroom and Ullapool Church SC 015631 Report of the Independent Examiner I report on the accounts of the charity for the year ended 31 December 2025. Respective r•sponsibillties of truste•s and •xamin•r The charity's trustees a responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotlandl Att 2005 and the CharItS Accounts (Scotlandl Regulations 2006. The charity trust consider that the audit requirement of RUlatIOn JOI11 Id) of the Accounts Regulations d5 not appty. It Is my responsibility to examine the accounts as required under sertion 44(1) Ic) of the Att and tt) state whether particular matters have come to my attention. Basis of Independent examlnerfs stat¢m•nt An examination is carried out in accordance with Regulation li of the Chorities Accounts (Scotland) Regulations 2006. An examination indudes a review of the accounting records kept by the charity and a comparison of the accounts presented with those recoTds. It also includes consideration of any unusual items or disclosur In the accounts and, seeking explanation from the trustees Conrning any such matters. The prcKedures undertaken do not provide all the evide that would be required in an audit, and consequently I do not express an audit opinion on the accounts. Independent examlner's stat•m•nt In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respett the requirement5: to keep accounting records in accordan with Section 44 {Illa} of the 2005 Act and Regu5ation 4 of the 2006 Accounts Regulation5, ano to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have nol been met, or to which, in my opnIon, attention should be drawn in order to enable proper under5tsnding of the accounts to be reached. Kevin Hèstie FCCA Leggatts Accountants Ltd Accountsnts & Tax Advisors Kempfield Court Dingwall IV15 9RT Date: Illo¥lLL
Lochbroom and Ullapool Church Receipts and Payments Account Year Ended 31 December 2025 Unrestricted Funds General Fund Fabric Fut Totsl Ttstsl 2025 2024 Note Receipts Donations Legacies Athvities for Generatrng Funds Bank & De51t Interest 24.825 2,738 27,S63 31,796 578 192 578 192 565 112 25.595 2,738 28,333 32,473 2,056 9,393 6,941 Other Receipts 7,337 Total Receipts 32.932 4,794 37.726 39.414 Payments Chantable Attivibes 32,896 3.937 36,833 35,446 36,833 Totsl Payments 32,896 Excess of receipts over payments trdore transfers 36 857 Transfers Net movement in funds 36 8S7 3,968 RÈcontiliation of funds Total funds brought forward 24.600 1,417 2.274 910 26,017 22,049 Total funds carrrt for¢4ard 24.636
Lochbroom and Ullapool Church statement of Balances At 31 Dernber 2025 Unrestricted Funds Totsl 2025 Total 2024 Bank & Deposit Balances Bank & dekKlSIt balances brought forward 22,049 26,017 26,017 Movement in year.. Excess of receipts over payments for the year Bank & depwt balance5 cbrrhed forward 26,910 26,910 26,017 251,680 2,034 1,286 255,000 251.680 2,034 1.286 255,000 251,680 2,284 Manse Gift Aid ReceiVae Refund due - overpaid 'GiwrrfJ to Grow, Liabilities Church Christmas Meal 350 350 All funds aTe unrestricted. The accounts were approved by the Kivk Session on For and on behalf ol the Kirk 5esslon Se$5ion Clerk Treasurer os os Date
Lochbroom and Ullapool Church Notes to the Accounts Year Ended 31 December 1025 Trustee Remunerntion and Related Party Transactions No trustee received any remuneration or reimbursernenr of expenses during the year. No truee or a pef50n related to a trust& had any rSonal Interest in èp.y contract or tran5arti entered Into by the chanty d*Jnng the year. Movement in Funds At 1st Jan 2025 At 31 Dec 2025 Receipts Payments Transfers unrestrictrd funds (3,9371 132.896) 2.274 24.636 De5onèted FabrK Fund General Fund 1,417 24,600 32,932 36.833 Totrl Funds Purpose of Designated Funds Fabri Fund: The Tfustees have set ayde funds lor the maintenance of the Church fKoperty. Attounting Policies Basis of Preparntbon The Accounts have been prepared on a recwpts and payments basis. Fabric ExpendIre Normas repairs and maintenance are charged to the General Fund., Church Insurance (provided by COSI and extraordinary repairs and improvements are met from the Fabric Fund andlor by 5peual funo-raising efforts Income applied on behalf of the congregation 2140 Stipend endownment in¢ome 1.454 Glebe reni In¢ome 3.594
Lochbtoom and Ullapool Church Notes to the Accounts Year Énded 31 December 2025 Unrestricted Funds General Fund Fabric Fund Totsl 2025 Total 2024 Analysis of Donations 12,540 5,424 2.342 4,519 24.825 13,980 6,244 2,820 4,519 27,563 16.007 11.062 Gift aid offenng5 Offerings lopen platel Sundry donations Tax recovered gift aid 820 478 4,727 31.796 Analysis of other receipts Third party donations Tesco grant COS Small Gr3nt Corra Foundation Grant Weddings and lunerèls Rental 2,969 318 2,250 1.500 2.969 318 2.250 1,865 353 2,000 210 2.513 6,941 300 2,056 9.393 2.056 2.056 7,337 Analysis of Charitable Acti¥itbes 16,718 607 2,720 330 2,564 3,115 16,718 607 2,720 330 2,707 4,763 2,146 13,538 201 2,538 330 3,299 Giving to grow PTeSbery dues Council tsx Pulpil supply FabrK repairs & fflaintenance Heat & Ivjhl Insurance Postage, pnnting & stationery Third party donations After schwl club Superkids Parish hub grant Other exFenses Tdephone Loan repayment Loan Interest 143 1,648 2,146 2,019 877 1,203 475 1,747 1,625 362 1,382 750 156 35.446 2,262 iii 1.216 2,262 1,216 1,233 1,333 1,233 1,333 32,896 3,937 36.833
Lochbroom and Ullapool Church Motes to the Accounts Year Ended 31 December 2025 Minister's Stipend All Church of Scotland congregatrons contribute to the National St1per Ajnd which bears the costs of all ffliniste. stipends and employer's ContritionS for Natn31 Insurance. pension and housing loan funds. Ministers, stpendS are pa1d In accordance wrth the national sDpend scale. which Is lated to years of *NKe. For the year under review the minimum sDpend was É32,433 and the maximum lin the fifth and subseouent years) 139,856. G)Ilections for Third Parties 2025 2024 1,397 1,572 2.969 1,251 614 1,865 treach Ho¥ytal Car io