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 Bea￿15
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 spiri￿al 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 a￿ernatIve 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 Re￿ipts 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 Re￿IPtS 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.

9. 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 con￿MIng 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
u￿r￿1￿C
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.￿7￿5
Js*i
11287.S8
w￿P￿
1.W8
1.WgOD
4.91Tr.00
IW24
tJ60
9.41.. Ib
17J7C6
.5
s￿r￿Al
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,gl*J
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 li0vern￿on Congrtyauon Fund$forYe*reTrdlng 31 December 2026
Fund.
Ilatyjrn
ofF￿d
Baiin¢*
31.12.24
Ipaym•ntsi
2fj25
SurpbJS
N•tFund
Tr•n61•rn
BBlinc•
OD Fund
31.12
Bathèt¢.
È68.02058
e2.4¥Sm
£37,752.10
£2.￿.￿)
£2,Sl1.
£O.QD
£2,M1.riJ
42A33.
£10B.&)
£2￿11.
Nulp 2
Ywth
E143.Ce
1aL¥J
£oJ
123.
19
Nots3
£5lJ.25
£407.42
41P30.11
TOtsIC￿BrI•L￿ Fund
£13110ty
¢71,1•Ue
£41.030.11
£41,WO.11
Nra4g tothg NnAncIAI si•*m•nts ￿th•Yo￿r0￿￿kn9 2026
N*tur•Of C(¥vJr•4aUOnFuTrJB.'
G•n•AI
Youth
Desvanbted
Nol• J
Tts•tsblbhh, wpportL*1dm￿4￿d
Inthpchrt¥tI￿y￿h
Not•4
TOSuprAThtthg￿Dfth￿￿kn1n,sASlCt￿
Prnporty
M4rrfÉ, H41
Ishehtfoith*ul¢Qttho hl I￿￿¢￿berS, 4dh•ren
Not•fj
31.12251$e183.91&0712024'.£89,92*571
Not•7
NDty8
Approv*1 of Conweyauon Flnanclol S*at•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•'.
Ell￿beth 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
8ty￿￿O00
74&00
4thtyJ
20
123520
SUPPLEMENTARY EXPS
41NSiIW•
&M15510NS
QA&T.
CHUACH
MANSE
11)26a4 A&SEMBLY
1040.65
PEIROL
RENF
22.37
3720
s￿n3 Macw
R￿. i Hepknjrn
H.T.C.
M.LF.
Miiwhthtrèach
U. F. C. of S. Prwrlthion
E85teikherne
Release IntÈmaiional
D￿d￿M3ryftQ￿￿sOTr
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
W*rHeatsr
SIKD
FireRiskAss
o.oo
2th).00
e oFF￿E
2￿.00
PHOP4E
INLNA¥ALL4GEMINISIRIES
ML5510N INTERNAnONAL
Cog*hetritrust
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