Central and East Sutherland
Church of Scotland
CONGREGATIONAL ACCOUNTS YEAR ENDED 31 DECEMBER 2025
Congregation No: 422335
Charity No: $C020871
Receipts and Payments
SethCentral and Easas t Ss utherland Churc hh of Sc otlandotland
Reference and Administrative Information
| CharityName: | Centraland EastSutherland Church ofScotland |
|---|---|
| Charity Registration Number: | SC020871 |
| Congregation Reference No: | 422335 |
| ContactAddress: | Rev Hilary Gardner |
| Cayman Lodge | |
| Wester Kincardine Hill | |
| Ardgay | |
| Sutherland | |
| IV24 3DJ | |
| Interim Moderator | MrJ H Lamont |
| Church Treasurer | Rev Hilary Gardner |
| Trustees | |
| Elders | MrsM Irving MrsR Allan |
| Mr S Barnett | |
| Mrs M Campbell | |
| Mrs M Mackintosh | |
| Mrs D Wares | |
| Mrs I Chisolm | |
| Mrs C Cowie | |
| Mrs | |
| MrsVColquhoun (deceased 3Jan 2026) | |
| SessionClerk | Mrs |
Independent Examiner
Bankers Bank of Scotland
,
1
SeeCentral andtnaEast st Sutherlandsutherland ChurchChurch ofof ScotlandScotland Trustees’ Annual Report Year ended 31 December 2025 Structure, Governance and Management Governing Document The Church is administered in accordance with the terms of the Deed of Constitution (Quoad Omnia). Recruitment and Appointment of Trustees Members of the Kirk Session are the Charity Trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The new charge was formed on 1% July 2025 combining the previous charges of Lairg, Rogart, Clyne and Kildonan, Loth, Helmsdale. The new charge is without a Minister and throughout the year has had an Interim Moderator appointed by The Presbytery of Cleir Eilean |. Organisational Structure The Kirk Session which meets regularly and is responsible for spiritual affairs within the church and as the congregation is Quoad Omnia for temporal affairs as well.
Objectives and Activities The Church of Scotland is Trinitarian in docirine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledgesa distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland througha territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. Since formation of the new charge services are held across the large geographical area with two services each week, rotating in the four church buildings currently still owned by the Church of Scotland. Services are led by a variety of lay readers, retired ministers, OLM’s and Auxilliary Ministers. Achievements and Performance All the congregations that make up the new charge have been without a minister for the full year. Services have taken place on alternate Sundays in Clyne and Lairg on first and third Sundays each month and in Helmsdale and Rogart on second and fourth Sundays. When there is a fifth Sundaya special service that brings together all four congregations has been arranged andCentralan andinvitationEast Sutherland.extended to the congregation in Golspie which will in due course become linked in a deferred union with In the absence of a regular minister activities within the parish has been limited but pastoral support has continued to be provide by members of the congregation and the elders. The Clyne Fellowship meets on a monihly basis and since the union ofhas welcomed members from thejoining congregations. In Lairg a monthly ecumenical prayer meeting takes place in the home congregational members who are unable to attend church due to failing health. A successful craft fayre was held in December to raise much needed church funds. This was well attended by both church members and the wider community. Since the formation of the new charge in July 2025 the Kirk Session has been working to combine the administrative affairs of the former congregations. New Members Rolls and Communicant roles have been drawn up, the financial records of the four Separaie congregations have been merged with cash balances being transferred into the account of the new charity. While there are a few matters outstanding the creation of the new united charge has gone remarkably smoothly and the congregations are beginning to work together. Work has started on creating a new website and initial steps taken to form a Nominating Committee in the hope that we can begin the search for a new full-time minister in the very near future. Financial Review The financial results for the full year 2025 have been prepared within the former Lairg Church of Scotland Charity which has now been renamed as Central and East Sutherland. The accounts for the first six months of the year only contain the financial transaction of the former Lairg Charity while the second have of the year is the combined financial activity of all four former charities. For this reason it makes any Comparative between the current year under review and the previous year somewhat meaningless because the figures and the activity they represent are not comparable. The accounts show income of £95,535. However, £55,433 of this is the funds transferred across from the three old church charities that have now closed. In addition another £9,508 was monies from the Consolidated Fabric Fund held centrally by the Church of Scotland for repair works undertaken in Helmsdale the cost of which are not recorded in these accounts as they were incurred in the first half of the year. A more meaningful figure of the charity's income is therefore £30,594. The 2
SstCentral and East Sutherlandeutheriand ChurchChurch ofof ScotlandScotland Trustees’ Annual Report (cont) Year ended 31 December 2025 Structure, Governance and Management
corresponding expenditure for the full year amounts to £55,149, this being £7,210 for the first six months by the Lairg charity and then £47,939 for the new united charge. While difficult to analyse the figures in detail because of the changed circumstances the underlying picture is that currently the expenditures in the enlarged united charge greatly exceed the income. The shortfall between current income and the current level of expenditure is of the order of £25,000. This is clearly not sustainable and the Charity will need to look in detail at how it is going to move into the future and seek ways of increasing its regular income while looking very carefully at all ongoing costs. While the congregation does have access to funds held centrally by the Church of Scotland these will not sustain an operating deficit of this magnitude for very long.
Reserves Policy
The reserves policy of the new Charity is being reviewed. The Trustees are conscious of their ongoing responsibilities to maintain the assets of the charity and to this end it is anticipated that a level of unrestricted reserves sufficient to cover a minimum of six months operating costs will be necessary. Currently this level of reserves is in place but with the projected shortfalls of income maintaining this policy will be difficult.
Statement of Trustee’s Responsibilities
The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for Safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
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Interim Moderator
Oo DAL
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Date: 30" January 2025
3
Central and East Sutherland Church of Scotland
$C020871
Independent Examiner’s Report to the trustees of Central and East Sutherland Church of Scotland
Report on the accounts of the charity for the year ended 315‘ December 2025 which are set out on pages 5 to 10.
Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation ofthe accounts in accordance with the terms ofthe Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. 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. 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 any 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 of the statement of account for the year ended 31 December 2019, no matter has
-
come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements: e to keep accounting records have not been kept in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
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e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006
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- Accounts Regulations 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.
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Signed: naa
(KAN ic tle KC 4
Date: Es 4 Ub
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4
ReceiptsCentral° andandEastPaymentsSutherland AccountChurch of Scotland —ecempberYeareetended et31 December 20252UZ5
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|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Designated|Restricted|
|Funds|Funds|Funds|Total|Total|
|Receipts|2025|2025|2025|2025|2024|
|Donations|Note|£|£|£|£|£|
|Funds|3|31,084.95|-|31,084.95|9,187.9]|
|travsfeered on Union|53,610.59|1,822.92|$5,433.51|-|
|Legacies|
|Activities|for Generating|Funds|-|=|
|Bank &|Deposit|interest|-|-|
|Investment|income|211.95|296.30|508.25=|508.01-|
|84,695.54|2,034.87|296.30|87,026.71|9,695.92|
|Rental|of premises|
|Sale|of assets|
|Sale|of investments|
|Grants|
|ReceiptsOther|Receiptsfrom General Trustees|9,508.30|9,508.30-|--|
|-|-|
|Total Receipts|94,203.84|2,034.87|296.30|96,535.01|9,695.92|
|Payments|
|Costs|of generating funds|4|-|
|Charitable|activities|5|55,148.74|-|-|55,148.74-|14,840.71-|
|Governance|costs|
|Other Payments|6|=|7|
|-|-|-|
|Total Payments|55,148.74|-|-|55,148.74|14,840.71|
|Excess|of|Receipts|over|Payments|
|for the year before|transfers|39,055.10|2,034.87|296.30|41,386.27|-|5,144.79|
|Transfers|.|
|forExcessthe yearof Receipts|over Payments|39,055.10|2,034.87|296.30|41,386.27.|-|5,144.79|
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———————tncaneCentral and Fast Sutherland Church of Scotland =eStatement of Balances Churen of scotland Year Ot balances ——ecember e ndedt31 December 20252025
| ———————tncaneCentral Churen Statement of BalancesBalances =eStatement Ot balances Year endedt31 31 December 2025202520252025 ——ecember t31 ecember 2025 |
———————tncaneCentral of scotland |
———————tncaneCentral scotland |
|||
|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | |||
| Funds 2025 |
Funds 2025 |
Funds 2025 |
Total 2025 |
Total 2024 |
|
| Note | £ | £ | £ | £ | £ |
| Bank | |||||
| Bankbalancebrought forward | 17,196.54 | 883.19 | 1,055.42 | 19,135.15 | 24,279.94 |
| Movement in year: | |||||
| Excess ofReceiptsoverPayments fortheyear | 39,055.10 | 2,034.87 | 296.30 | 41,386.27 | (5,144.79) |
| Bankbalancecarriedforward | 56,251.64 | 2,918.06 | 1,351.72 | 60,521.42 | 19,135.15 |
| TotalBankandDepositBalances | 56,251.64 | 2,918.06 | 1,351.72 | 60,521.42 | 19,135.15 |
| Church ofScotland Investors Trust | |||||
| Balancebrought forward | 34,809.54 | 34,809.54 | 33,328.58 | ||
| InvestorsTrustValuationcarriedforward | 34,809.54 | - | - | 34,809.54 | 30,556.79 |
| Investments at market value | |||||
| ChurchofScotland InvestorsTrustGrowth Fund | 32,769.44 | 32,769.44 | 24,007.94 | ||
| Assets | |||||
| Gift Aid Receivable | |||||
| = | al | ||||
| Liabilities | |||||
| Church electricity | |||||
| Church repairs | = | - | |||
| = | : | ||||
| TheaccountswereapprovedbytheKirk Sessionon | on 30thJanuary2026 | ||||
| Forand on behalfofthe Kirk Session | |||||
| Ho ron Lirol ;M , c |
|||||
| eee | eee | Treasurer | ‘ |
The accounts were approved by the Kirk Session on 30th January 2026
For and on behalf of[the][Kirk][Session]
| H ;o M , roncLirol eee Treasurer
6
etCentral and East Sutherland Church of Scotland SetteNotes to(0 thetne AccountsAccounts ane Church of Scotland
- Trustee Remuneration and Related Party Transactions During the year £350 was paid to Rev H Gardner (pulpit supply fee), £375 was paid to S Barnett, organist, £478 paid to J Lamont as Interim Moderator
2. Movements in Funds - Bank Balances
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|---|---|---|---|---|---|---|---|
|At|1|Jan|At 31|Dec|
|2025|Receipts|Payments|Transfers|2025|
|£|£|£|£|£|
|Unrestricted|funds|
|General Fund|16,915.74|94,203.84|55,148.74|140.00|36,110.84|
|Flower Fund|163,32|163.32|
|Designated Organ Fund|-|1,822.92|1,822.92|
|Designated|Fabric Fund|1,000.67|211.95|1,212.62|
|18,079.73|96,238.71|55,148.74|140.00|59,309.70|
|Restricted|funds|
|Corra|Foundation|Hardship Fund|140.00|-|-|140.00|=|
|Hector Mackay & Cpt Hugh Mackay|559.22|296.30|855.52|
|Hector Mackay & Cpt Hugh Mackay|356.20|356.20|
|1,055.42|296.30|-|-|140.00|1,211.72|
|Endowment|funds|
|Total funds|19,135.15|96,535.01|55,148.74|:|60,521.42|
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Purposes of Designated Funds
Fabric Fund: The Trustees have set aside funds for the maintenance of the Church and Manse Properties Hector Mackay & Cpt Hugh Mackay: Represents sums from Hector Mackay & Hugh Mackay Funds still to be used to buy additional units in Investor's Trust Growth Fund
7
Central and East Sutherland Church of Scotland Notes to the Accounts (cont)
| Unrestricted | Restricted | Endowment | |||||
|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | |||
| 2025 | 2025 | 2025 | 2025 | 2024 | |||
| 3. | Analysis ofDonations | £ | £ | £ | £ | £ | |
| WFOScheme(nonGiftAid) GiftAid Donations TaxRecoveredonGiftAidDonations OrdinaryOfferings(OpenPlate) PulpitSupply Recovery OtherOfferings.Donations etc (donations foruseoffacilities |
3,215.00 10,241.80 3,623.10 5,706.35 3,650.00 4,648.70 |
3,215.00 10,241.80 3,623.10 5.706.35 3.650.00 4.648.70 |
1,580.00 2,620.00 1,167.60 1,849.31 < 1,971.00 |
||||
| £2025, Funeral fees£1870,Fund | |||||||
| raising £753.70) | |||||||
| Monies held onbehalf of3rd parties |
- | - - |
- | ||||
| 31,084.95 | - | - | 31,084.95 | 9,187.91 | |||
| Analysis ofPayments | |||||||
| 4 | Costs ofgenerating funds | ||||||
| Advertising | |||||||
| Offering envelopes | x | - | |||||
| me | eeeeSseSsseSSSee | ee | |||||
| 5 | Charitable activities | ||||||
| Ministries&Missionallocation Presbyterydues Minister’s expenses |
27,690.52 1,926.00 |
27,690.52 1,926.00 - |
1,493.00 - - |
||||
| Pulpitsupply InterimModeratorCosts Otherstaffing costs Manse Costs |
6,285.84 478.35 2,174.50 |
6,285.84 478.35 2,174.50 |
2,095.90 - 1,440.00 |
||||
| Telephone | 188,49 | - 183.49 |
462.92 - |
||||
| Heat andLight Fabric repairs& maintenance |
255.26 | 255.26 | |||||
| - | - | ||||||
| Church Manse Heatand light Insurance Printing, stationeryandpostage |
2,146.78 270.00 7,587.70 5,348.82 |
2,146.78 270.00 7,587.70 5,348.82 - |
499.60 261.14 5,938.54 2,490.33 = |
||||
| Otherexpenses Website |
380.48 416.00 |
380.48 416.00 |
159.28 - |
||||
| Special collections | = | ||||||
| - | * | ||||||
| 55,148.74 | - | - | 55,148.74 | 14,840.71 | |||
| Governance costs | |||||||
| Independent examiner’s fees | |||||||
| 6 | Other payments | ||||||
| Purchase ofassets | |||||||
| - | - | ||||||
| Purchaseofinvestments | |||||||
| - | = | ||||||
| 8 |
Central and East Sutherland Church of Scotland ————— et neriang Churen of Scotland Notes to the Accounts (cont)
5. Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all mMinisters' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers’ stipends are paid in accordancce with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum in the 5th and subsequent years of service £39,856
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|||||||
|---|---|---|---|---|---|
|2025|2024|
|6.|Collections|for Third|Parties|2|£|
|Helmsdale Primary School|200.00|
|Earl Haig|144.00|
|TEAR|Fund|
|Mission|Boxes|65.95|
|Children's|Society|
|409.95|-|
|Guild Account|held elsewhere|balance £455.45|
|Party Account of|£136.09|included|in the Guild Account|
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ee
9
APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
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|||||||
|---|---|---|---|---|---|
|2025|2024|
|£|£|
|REVENUE ACCOUNT|
|Credit Balance|at 31|December|113,488.13|906.74|
|CAPITAL CONSOLIDATED FABRIC FUND ACCOUNT|
|——————|LNB|LED|FABRIC|FUND|ACCOUNT|
|Credit|Balances held at 31|December at cost|325,737.81|12,611.80|
|Market Value of Balances at 31|December|403,495.80|12,611.80|
|TEMPORARY ACCOUNT ACCOUNT|(4,570.00)|
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TEMPORARY ACCOUNT ACCOUNT
10