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 Balan￿5
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 EXp￿rIenCe, 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 51￿ht1y, 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 CharIt￿S Accounts (Scotlandl Regulations 2006.
The charity trust￿ consider that the audit requirement of R￿UlatIOn JOI11 Id) of
the Accounts Regulations d￿5 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 Con￿rning
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 op￿nIon, 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 & De￿51t 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 De￿rnber 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 ReceiVa￿e
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 tru￿ee 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 ExpendI￿re
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
PTeSb￿ery 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 Contri￿tionS for Nat￿n31 Insurance.
pension and housing loan funds. Ministers, st￿pendS 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