Scottish Charity No. SC015914
Maryburgh & Killearnan Free Church of Scotland
Trustees’ Report and Financial Statements For the year ended 31 December 2025
Maryburgh & Killearnan Free Church of Scotland Contents of the Financial Statements
| Page | |
|---|---|
| Church Information | 1 |
| Report ofthe Trustees | 2-3 |
| Reportofthe Independent Examiner | 4 |
| Receipts and Payments Account | 5 |
| Statement ofBalances | 6 |
| NotestotheFinancialStatements | 7 |
Maryburgh & Killearnan Free Church of Scotland Church Information
Trustees A list of active Trustees during 2025 is provided in the Trustees’ Report on Page 2.
Address Seaforth Place Maryburgh IV7 8DP
Bankers Royal Bank of Scotland 53 High Street Alness IV17 0SH
Solicitors Blackadders LLP 10 Euclid Crescent Dundee DD1 1AG
Independent Examiner Mr Callum MacDonald 2 Miller Gardens Inverness IV2 3DT
:
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Maryburgh & Killearnan Free Church of Scotland Report of the Trustees for the year ended 31 December 2025
The Trustees are pleased to present their report together with the financial statements of the church for the year ended 31 December 2025.
Status of Charity and Governing Document
Maryburgh & Killearnan Free Church of Scotland is established by Constitution. It is a registered Scottish Charity (No. SC015914).
Aims and Affiliation
Maryburgh & Killearnan Free Church of Scotland is a congregation ofthe Free Church of Scotland working towards the common aims set out below. The Free Church of Scotland is a Presbyterian church adhering in its worship and doctrine to the position of the Church of Scotland at the Reformation. There is an explanatory document which explains the origins of the Church and which gives the historical background to the Church coming into being in 1843 and lists documents in which is embodied its constitution. This document is available on request from the Free Church of Scotland, 15 North Bank Street, The Mound, Edinburgh, EH1 2LS.
The Free Church of Scotland currently has around 100 congregations in Scotland, as well as one in London and four in North America, and sister Churches founded by mission work in India, Peru and South Africa. The Church also has a full-time degree awarding college in the heart of Edinburgh for the training of Ministers and other Christian workers and sustains an extensive Missionary programme relative to the size of the church.
Dating from 1843 but with its roots in the Reformation, it owes its distinctive title to its historical struggle to remain ‘free’ from state interference in its internal affairs. It has close and active relations with many other Reformed churches of Jesus Christ throughout the world and stands firmly in the tradition which accepts the Bible in its entirety as the Word of God and, therefore, derives its forms of teaching, 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 salvation through Jesus Christ alone.
The congregation is within the Inverness, Lochaber & Ross Presbytery and is authorised by the Church to have a minister paid from the central funds of the Church.
The Church building and the Minister’s manse are the property of the congregation and are held in trust by locally elected property (or congregational) trustees under the Church’s Model Trust Deed.
Trustees and Office Bearers
The congregation is governed and administered by elected office bearers (all volunteers) and its minister. The Kirk Session, being the minister and elected elders, has responsibility for spiritual oversight, while the Deacons’ Court, composed of Kirk Session members plus elected deacons, oversees financial and property matters. Under Charity Law, the Deacons’ Court are deemed to be the trustees of the congregation as those with responsibility for day to day management and control. This is distinct from the role of property (congregational) trustees who are responsible only for holding property in trust.
The members of the Deacons’ Court (the Trustees) who served during the year were as follows:
Deacons’ Court Minister Rev. A Stewart Elders C Swan, M Mackay, D Maclver Deacons I Macrae
Congregational Trustees For holding property: I Macrae, D MaclIver, C Swan, M Mackay
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Maryburgh & Killearnan Free Church of Scotland Report of the Trustees for the year ended 31 December 2025
Appointment of Charity Trustees
The Kirk Session exercises its discretion in determining the most appropriate method of electing new Trustees (Elders and Deacons). Any election process must involve the communicant membership of the congregation. There is no fixed term for Trusteeship. Prior to their appointment, new Trustees would have served 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 programme, new Trustees are required to understand their statutory responsibilities as well as the responsibilities of their office within the congregation as elder or deacon.
Activities and Achievements
During the last year, the congregation met regularly and carried out various activities in pursuit of the above stated aims. Highlights, events and developments of note in the year include the following:
In relation to congregational activities:
,
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e Every Sunday we met twice in the church for worship. e Each Wednesday evening we met for Bible study and prayer. e Every second Sunday of the month we take the service in the local Care Home. e On Tuesdays we run a Drop-in Café for the community, which is appreciated. e Throughout the year we held an Easter Service, Open Air Service, Harvest Thanksgiving Service and a Carol Service, to all of which the community came along.
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e We have also had a number of missionary organisations come and speak, whom we financially supported, and we hosted the meeting for the Faith Mission.
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e Every fortnight on Mondays the Knitting and Sewing group met in our hall. This is attended by people in the community.
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e The women in our church held a coffee morning to raise funds for Women for Mission (WFM), an organisation that supports mission projects worldwide.
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e The Strathpeffer Pipe Band have started using our church hall for their practices weekly. e We lead a community Remembrance Service.
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e Every second month we take Assemblies in the local primary school, and are involved in prize giving and end of term celebrations, and we took part in the Remembrance Service at the School Remembrance Garden.
In relation to congregational funding:
- e Weare thankful for the financial support and commitment from the congregation.
Reserves
Resultsfor the year
As a result of an unrestricted fund deficit for the year of £10,474 (2024: £5,518) the congregation’s unrestricted funds had a balance of £26,280 (2024: £36,754) at the year end. The congregation also had restricted funds amounting to £1,911 (2023: £385).
Reserves
The trustees are satisfied with the level of reserves retained by the charity, whilst noting that the deficit this year was of a level to cause concern if it were to be repeated. An appeal has been made to the generosity of the congregation to tackle the higher level of expenditure now involved in maintaining the work of the ministry. The trustees agreed to use the restricted funds lodged in ‘Appeals’ to boost the gift to Broughty Ferry Free Church building appeal to £500, and the balance of £4 remaining was transferred to WFM funds.
On behalf of the Trustees
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Gf
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Colin Swan Donald Maclver Trustee Trustee
Dated: 10 February 2026
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Maryburgh & Killearnan Free Church of Scotland
Report of the Independent Examiner to the Trustees for the year ended 31 December 2025
I report on the accounts of the church for the year ended 31 December 2025 which are set out on pages 5 to 7.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of Independent Examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison 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 concerning 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 Statement
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements: e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
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e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended)
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Callum MacDonald
2 Miller Gardens Inverness IV2 3DT Date: AB 2. 2026
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Maryburgh & Killearnan Free Church of Scotland
Receipts and Payments Accounts
For the year ended 31 December 2025
| For thethe year ended 31 December 2025 | |||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | |||||||
| General | Designated | Restricted | Total | Total | |||
| Fund | Funds | Funds | 2025 | 2024 | |||
| Receipts | £ | £ | £ | £ | £ | ||
| Offerings and donations | 43,280 | - | 3,376 | 46,656 | 57,776 | ||
| Gift Aid | 8,860 | - | - | 8,860 | 9,907 | ||
| Trust Income | - | - | - | - | 5,000 | ||
| Magazine refunds | 350 | - | - | 350 | 408 | ||
| Hall lets | 626 | - | - | 626 | 911 | ||
| Presentations | - | - | - | - | - | ||
| Rental Income | 3,600 | - | - | 3,600 | 3,600 | ||
| Rates Refund | - | ~ | = | = | - | ||
| Investmentincome | _ | ||||||
| Interest | 353 | - | - | 353 | 643 | ||
| Total Receipts | 57,069 | - | —-3,376 | 60,445 | 78,245 | ||
| Payments | |||||||
| Paymentsfor charitable activities | |||||||
| Remittances to Central Funds | 46,656 | - | - | 46,656 | 39,637 | ||
| Heat& Light | 5,468 | - | - | 5,468 | 10,290 | ||
| Insurance | 3,103 | - | - | 3,103 | 5,172 | ||
| Repairs& renewals | 1,014 | 3,289 | - | 4,303 | 23,461 | ||
| Cleaning expenses | 496 | - | - | 496 | 288 | ||
| Council Tax/rents | 3,325 | - | - | 3,325 | 3,101 | ||
| Minister's expenses | 1,915 | - | - | 1,915 | 678 | ||
| Presbytery dues/fees | 1,131 | - | - | 1,131 | 2,180 | ||
| Publications | 338 | - | - | 338 | 286 | ||
| Mission work | - | - | 1,850 | 1,850 | 2,005 | ||
| Supply expenses | 809 | - | - | 809 | 189 | ||
| Miscellaneous | - | - | - | - | 65 | ||
| Governance costs | |||||||
| Independent examination | _ | =. | - | - | - | - | |
| Total Payments | 64,254 | 3,289 | 1,850 | 69,393 | 87,352 | ||
| (Deficit)/Surplus fortheyear | (7,186) | (3,289) | 1,526 | (8,948) | (9,107) | ||
| Transfers | - | - | - | - | - | ||
| Netmovement in funds after transfers | (7,186) | (3,289) | 1,526 | (8,948) | (9,107) | ||
| Total funds brought forward | 28,596 | 8,158 | 385 | 37,139 | 46,247 | ||
| Total funds carried forward | 21,411 | 4,869 | 1,911 | 28,191 | 37,139 | ||
| Represented by: | |||||||
| UnrestrictedFunds | |||||||
| General Fund | 21,411 | - | - | 21,411 | 28,596 | ||
| Designatedfunds | |||||||
| Fabric Fund | " | = | “ | 7 | - | ||
| Killearnan PropertyFund | - | 4,869 | - | 4,869 | 8,158 | ||
| RestictedFunds | |||||||
| Fabric Fund | - | - | 1,635 | 1,635 | - | ||
| Ladies Fellowship Hal! Fund | - | - | 256 | 256 | 256 | ||
| WFM | - | - | 20 | 20 | 5 | ||
| Appeals | - | - | - | - | 124 | ||
| 21,411 | 4,869 | 1,911 | 28,191 | 37,139 |
The notes on page 7 form part of these financial statements.
; Page 5
Maryburgh & Killearnan Free Church of Scotland
Statement of Balances
As at 31 December 2025
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|---|---|---|---|---|---|---|---|---|---|---|
|Notes|2025|2024|
|£|£|£|£|£|£|
|Opening|(Deficit)|Closing|Opening|(Deficit)|Closing|
|balance|foryear|balance|balance|foryear|balance|
|Bank|and|cash|in|hand|37,139|(8,948)|28,191|46,247|(9,107)|37,139|
|Total|assets|37,139|(8,948)|28,191|46,247|(9,107)|37,139|
|Reserves|
|General|funds|3|21,411|28,596|
|Designated|funds|4,869|8,158|
|Restricted|funds|4|1,911|385|
|28,191|37,139|
|Statement|of assets|held|for|charitable|purposes|
|Church|and|manses|105,247|105,247|
|105,247|105,247|
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The Church and Manse at Maryburgh have not been shown in the figures above. This is just the cost price of the manse in Killearnan & the Church Hall.
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|||||||
|---|---|---|---|---|---|
|Statement|of debtors|at 31|December|2025|
|Gift Aid|reclaim|due|2,839|687|
|Statement|of liabilities|at|31|December|2025|
|Invoices|due|for payment|-|-|
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Approved by the Trustees on 10 February 2026 and signed on their behalf by the undernoted:
D Maclver Trustee
The notes on page 7 form part of these financial statements.
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Maryburgh & Killearnan Free Church of Scotland
Notes to the Receipts and Payments Accounts
For the year ended 31 December 2025
- Accounting Policies
Accounting Convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended).
Basis offinancial statements
The financial statements have been prepared on a receipts and payments basis.
Receipts and Payments Account
For the purpose of the Receipts and Payments Account as shown on page 5, funds are defined as follows:
Unrestricted funds: comprise grants and other income received for the objects of the church without further specified purpose and are available as general funds.
Restricted funds: comprise income which has been received for the objects of the church and specified for a restricted purpose within these objects by the donor.
2. Transactions with Trustees
There were no transactions with trustees during the year.
3. Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| Balance at | Incoming | Resources | Balance at | ||
| 01.01.25 | resources | expended | Transfers | 31.12.25 | |
| £ | £ | £ | £ | £ | |
| GeneralFund | 28,596 | 57,069 | 64,254 | - | 21,411 |
| Designatedfunds | |||||
| Fabric Fund | - | - | - | - | - |
| Killearnan Propertyfund | 8,158 | - | 3,289 | - | 4,869 |
| Totalunrestrictedfunds | 36,754 | 57,069 | 67,543 | - | 26,280 |
Explanation offunds
The General Fund encompasses all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.
Designatedfunds
Fabric Fund is money set aside by the trustees for expenditure on the fabric of the building. Killearnan Manse Property Fund is money set aside for work on the Killearnan Manse.
4. Restricted funds
| Restricted funds | ||||||
|---|---|---|---|---|---|---|
| Balance at | Incoming | Resources | Balance at | |||
| 01.01.25 | resources | expended | Transfers | 31.12.25 | ||
| £ | £ | £ | £ | £ | ||
| Fabric | - | 1,635 | - | - | 1,635 | |
| LFHF | 256 | - | - | - | 256 | |
| WEM | 5 | 921 | 910 | 4 | 20 | |
| Appeals | 124 | 820 | 940 | (4) | - | |
| Total restricted funds | —_ 385 |
- | 3,376 | 1,850 | - | 1,911 |
Explanation offunds
The Fabric Fund is set up for the fabric of the buildings of Maryburgh & Killearnan Free Church. The LFHF Fund is the Ladies Fellowship Hall Fund, available for improvements to the hall. WFM Fund is money raised for the work of Women for Mission projects; in 2024-25, this was "Empower". Appeals supports different appeals as they occur; here Christian Solidarity Worldwide, £240; FC camps, £100; Dumisani Building Appeal, £100; Broughty Ferry Building Appeal, £500; WFM, £4 (balance transferred).
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