BALINTORE UNITED FREE CHURCH OF SCOTLAND Scottish Charty No.SC016370 A Congregation of the United Free Church of Scotland. Congregation Report and Financial Statsments Year ending 31 December 2025 Principal place of worship and of Congregation activltles: Park Stree¢ BALINTORE
Congregation Report and Flnancial Ststsments Year ending 31 December 2025 Page Contsnts Trustees. Office Bearern, members of Courts of the Congregation Congregatlon Report 315 Report of the Independent Examiner Recelpts and Payments account Statement of Balances and Notes to the Financlal Statements Supplementsry Sheet and Notes
Office Bearers, Trustees and Members of the Courts of the Congregation serving during Year ending 31 December 2025 Minlster/lnterlm Aloderator Rev. Scott Camemn Office Bea15 Session Clerk R. Allan Clerk to Board/ C of M/Preses A. Ross W.K. Skinner Eliz. Skinner Treasurer Property Trustees Rev. Scott Cameron; R. Allan" A. Ross; G. Skinner: C. Robertson (appointed 141912025); W.K. Skinner", Eliz. Skinner. Kirk Session Minister/lnterim Moderator Rev. Scott Cameron Session Clerk R. Allan Elders:_ A. Ross G. Sklnner; C. Robertson (appointed 141912025) Congregational Board Minlst•r Committee of Management Clerk Deacons Court Elders Rev. Scott Camemn A. Ross R. Allan G. Skinner C. Robertson (appointed 1419/2025) W.K. Skinner.. Eliz Skinner Electsd Members... Bankers Royal Bank of Scotland, Alness {B) Branch, 83 High St., Alness. IV17 OSH Independent Examiner Jonathan N Innes FCCA Innes & Partner5, 9 Ardross Stree( Inverness. IV3 5NN
Congregation Report year ending 31 December 2025 l. Constitution and Principal Activities of the Unlted Free Church of Scotland The United Free Church of Scotland, with all the Churches of the Reformation, acknowledges as its Supreme Standard, the Word of God contained in the Scriptures of the Old and New Testaments. The Church holds as its Subordinate Stsndard the Westminster Confession of Faith" by its Declaratory Acts it recognises libety of judgment on poinls of doctrine which do not enter into the substance of the faith. and it claims the right as duty may require. to interpret, add to, modfy. or change her subordinate standards, under the promised guidance of the Holy Spirit. and with a direct responsibility to her Lord. The Church approves the emphasis of the Declaratory Acts on the love of God for all mankind, the free offer of salvation to all, the obligation of the Universal Church to make known the Gospel throughout the world, and the renunciation of coercion. persecution and Intoleran in matters of religion. Accordingly this Church accepts the obligation to witness to the truth of the Gospel and to serve men in the name of Christ with regard alike to their spiritual and material welfare, both at home and overseas. 2. Responsibilities of the Congrégation As a Congregation of the United Free Church of Scotland this Congregation is under North jurisdiction and oversight of the superior courts of the Denomination i.e. the Presbytery of the (in which this Congregation resides) and the General Assembly of the United Free Church in all matters pertaining to its spiritual and temporal (including financial) affairs. It seeks to exercise these obligations within its fellowship and to the people in the communty of which tl is part. 3. Responsibillties and Appointment of Office Bearers All matters affecting the spirial well being and or(ler of the Congregatron is exerused by the Kirk Session of this Congregation. The Kirk Session corisists of its Ministerflnterim Moderator and ruling elders. All temporal affairs (including financial) of the Congregation are administered by the Congregatlonal Board/ Deacons Court/ Committee of Management of this Congregation. The Property Trustees of the Congregation are the Ex Officio Office Bearers named on page 2 of this Report. The Minister/ Interim Moderator of this Congregation is appointed by the Presbytery of the North. Elders, elected in accordance with the Practice ancl Procedure of the United Free Church of Scotland along with members, elected by the Congregation at the Annual General Meeting or at a meeting of the Congregation specifically called for that purpose. form the Congregational Board/ Deacons Courtl Committee of Managemen£ Office Bearers are appointed by the Courts which they seNe. All offi$ of the Church are open to any member in full communion. Each Congregation appoints elders to the Presbytery and to be Commissioners to the General Assembty. Presbyteriank8m means the govemment of the Church by elders.
4 Activities and Achievements The congregation meets on Sunday for public worship and on the Wednesday Evening for Prayer and Bible Sludy. To encourage fellowship. Tea and coffee is served in the hall after the Sunday moming seNice. The attendances are somewhat steady but very encouraged with new faces appearing. A joint Hilton FC l Balintore UFC congregation prayer meeting is held once a month in aernatIve village churches. Contemporary Praise continues to be utilised along with tradiiional Hymns, New and Old Psalms. For the Festive season. the bNo village congregations held a joint community service in the local Seaboard Hall in the Sunday evening preceding Christmas with a packed Hall and a New Yea¢s Day Servi held in the Church Hall also well attended. An annual Faith Mission Rally was also held at the beginning of the Year in the Seaboard Hall and for Easter the two village congregations also had a well-attended joint evening service in the Seaboard Hall. The Parents and Toddlerscontinuewith verygoodnumbers attendirig. The 'Knit 'n' Natte group continues. The home Bible study group meets on a Friday morning followed by a time for prayer in the Church Foyer. The Women's Association meets monthly. now on a Tuesday afternoon with various local speakers invited to address the ladies. The congregation receive the weekly bulletin via email or received at the Church which is important to keep the congregation up to date. Both Sunday services are now downloaded onto You•Tube which has also been well receiv. S. Financial Statements and Funds In accordance with the Charities and Trustee investment (Scotland) Act 20051'the 2005 Act,) and the Charities Accounts (Scotland) Regulalions 2006 {'the Regulations,) and being a charity with an annual gross income less than £250,000, the Financial Statements of this Congregation set out on pages 7 to 9 consist of a Statement of Congregation Funds and movements thereon during the Year ending 31 December 2025 and details of the Reipts and Payment. Surplus {Oeficit), and Net Movement on Funds during the year with supplementary notes thereon where appropriate. 6. Accounting Pollcies The main sources of income are the voluntary offerings. donations and other gwing of members, adherents. and related organisations, and interest or dividends on Congregation Funds. The ReIPtS and Payments of Congregation Funds are recorded and reported on a cash received and cash paid (as invoicesla¢counts are received) basis respectively. In the event that a commitment 15 made after the date of the Statement of Balances which will malertally refiect on the amount of any Fund(s} this will be reported in the accompanying Notes lo these Statements. The Balances of Congregation Funds represents sums available for the ongoing work and activities of the Congregation. stating whether each Fund is Unrestricted, Designated, Restricted or Endowment and, where appropriate, for what purpose and how these Funds are held or invested. 7. Land and Property Land and Property consist of Church, Church Hall together wtth fittings and furnishings (including communion, other ecdesiastical articles). Congregation owns a Manse. If manse owned but let this should be notsd) These are held as functional propety for the use of the Congregation in fulfilling ts aims and mission and in which its activtties are carried out and not for investment andlor resale. No market value is placed on these Assets. 8. Independent Examlner In accordance with the terms of 'the 2005 Act,. Section 4411 J (c). and as a Charity falling under regulation 9. of 'The Regulations., and not required lo carry out an audit under paragraph 9(4), an Independenl Examiner has been appointed in accordan with regulation 11 of'The Regulations, to carry out a competent examination of the Report and Financial Statements of the Congregation. The Independent Examinels Report for the year to 31" December 2025 is on page 6.
- Approval of Congregatlon Report and Financial Ststements The Congregation Report and Financial Statements were approved by the Congregatlonal Boar Deacons Courf Kirk Session & Committee of Management at their meeting on 16th February 2026 and by the Congregation at the Annual General Meeting held on %Z.f*rkL.. . 2026. The Office Bearers authorised to sign the Report and Finance Statements on behalf of the Congregation are... Signed Rev. Scott Cameron Minsterflnterim Moderator Signed Robert Alla Session Clerk Signed Andrew Ross Clerk to the Congregational Board Clerk of Committee of Management Prnses Signed Elizabolh Skinner Treasurnr
Independent Examinerfs Report to the Trustses and Office Bearers of Balintore United Free Church of Scotland I report on the Report and Financial Statements of the Congregation for the year erKling 31 December 2025 which are set on pages 3 to 5 and 7 to 10 Respective Responslblllties of Office Bearers and Trustees and Examiner The Congregation's offi Bearers and Trustees are responsible for the preparation of the Report and Accounts in accordan with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (Ihe 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 Las amended) (Yhe 2006 regulations.). The Congregatian's Office Bearer5 and Trustees consider that the requirements of Regulation 9 apply but not those of paragraph 9{41 of the Accounts Regulations. It is my responsibility to examine the Report and Finan Statements as required under se¢tson 44(1) (c) of the 2005 Act and to state whether particular matters have come to my attention. Basis of Independent examiner's statement y examination is carried out in accordance with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the Congregation and a comparison of the report and accounts presentgj with those records. It also includes consideration of any unusual items or disclosures in the report and accounts. and seeks explanations from the office bearers and trustees conMIng such matters. The procedures undertaken do not provide all the evidence that would te required in an audit, and consequently I do not express an audlt opinion on the view given by the report and accounts. Independent Examlners Statsment In the course of my examination. no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44(1) (a} of th8 2005 Act and Regulation 4 of the 2006 Aexounts Regulations and to prepare report and accounts whith accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which. in my opinion, attention should be drawn in order to enable a proper understanding of the Report and Financial Ststements to be reached. Signed: Name: Jonathan N Innes FCCA Address: 9 Ardross Streec Inverness, IV3 SNN Date:
y7 Tol ur1C 1gJDS4 2.141. 57AD 19.W.57 34,30?A 34.?r .WJS .1gQJ)D 1.710 Tatsl MnTJS 105 1251Q ¥110m 1gJ SSY 23 TU2J I,Y1d 260 33)52 1.•I&ID i¥try J5.75 Jsi 11287.S8 wP 1.W8 1.WgOD 4.91Tr.00 IW24 tJ60 9.41.. Ib 17J7C6 .5 srAl 4a1 VgIA1 18ll. iz P4Vg.7 IOD.fjOE 14A. iJJ5 J11.11 526. 300JQ 151. 152 SubT&al t ISS,fjVAS &15 715.ryo 2.511. 9155 111,glJ E 442.5T 313.17 izJ,14.op ,7U.iO Ji•.Sb
or• un¢d Frn• Churckn 018¢¢UAnd Pmtywofth•North Page Ststsmert ol Balttn¢eB li0vernon Congrtyauon Fund$forYereTrdlng 31 December 2026 Fund. Ilatyjrn ofFd Baiin¢ 31.12.24 Ipaym•ntsi 2fj25 SurpbJS N•tFund Tr•n61•rn BBlinc• OD Fund 31.12 Bathèt¢. È68.02058 e2.4¥Sm £37,752.10 £2..) £2,Sl1. £O.QD £2,M1.riJ 42A33. £10B.&) £211. Nulp 2 Ywth E143.Ce 1aL¥J £oJ 123. 19 Nots3 £5lJ.25 £407.42 41P30.11 TOtsICBrI•L Fund £13110ty ¢71,1•Ue £41.030.11 £41,WO.11 Nra4g tothg NnAncIAI si•m•nts th•Yor0kn9 2026 Ntur•Of C(¥vJr•4aUOnFuTrJB.' G•n•AI Youth Desvanbted Nol• J Tts•tsblbhh, wpportL1dm4d Inthpchrt¥tIyh Not•4 TOSuprAThtthgDfthkn1n,sASlCt Prnporty M4rrfÉ, H41 Ishehtfoithul¢Qttho hl I¢berS, 4dh•ren Not•fj 31.12251$e183.91&0712024'.£89,92571 Not•7 NDty8 Approv1 of Conweyauon Flnanclol Sat•mgD¢•forth•y••r •ndkng 3108¢mb•r2025 assèt t oth Pa4•67Mand 9 tyOM¢p aulhorfsodto Mlnlst•rl Intwin ModErntor MAm•.. Re¥. ScrAIC•m*TOTh Cl•iii to Bwrd I PreMe AThJrow RO$8 Tretsurev NAm•'. Ellbeth Sklnn¢r 29 M•r¢h 2028
Supplementsrysheet-yearending 31sl December2025 Details of Re¢elpts iOtt•rknp ThankOII DoG1ft 850.fy) 860.00 1.71th0D Calendars 10.00 Iw.00 2W.DO S8713 81YW)0d-SfvoebOXapg4a1 Easterscheme JolmEa5terSeTrlce JolmCaroiSeMce PiayBrUnk ian Hepburn 8tyO00 74&00 4thtyJ 20 123520 SUPPLEMENTARY EXPS 41NSiIW• &M15510NS QA&T. CHUACH MANSE 11)26a4 A&SEMBLY 1040.65 PEIROL RENF 22.37 3720 sn3 Macw R. i Hepknjrn H.T.C. M.LF. Miiwhthtrèach U. F. C. of S. Prwrlthion E85teikherne Release IntÈmaiional DdM3ryftQsOTr BrynLyittÈ FwnOathonTrust &4MNY loo.00 1.07S.00 PAPER TOWELS BOOK BIBLE 285.S¢ WREATH 328.80 CALENDARS 5QOO .b.Q. FOOD 202.54 227.78 flEV.A. MACLEOD 3tyJ.00 6 50 INVESTMENT Al¢lHEADOFRCEI I(K).WO.00 IKJ38.08 n20 10.00 24.94 49_UO .00 2W).00 2W.OD 240.00 744.00 2(X).00 NanyeGarden WrHeatsr SIKD FireRiskAss o.oo 2th).00 e oFFE 2.00 PHOP4E INLNA¥ALL4GEMINISIRIES ML5510N INTERNAnONAL Coghetritrust 2W.QO 658.85 764.11 239.(M) 414.DO COPIER C.C.LI. U¢ENCE 486.00 1.060.00 1.469.00 691020 BSIE GWHICMED CNRDMIMSTrY 160.c S4.21