$C023196
## Courthill Chapel,Kishorn
Accounts for the year to 30th September 2025
Courthill Chapel, Kishorn
## Reference and Administrative Information
## $C023196
## Principal Address
Courthill Chapel By Loch Kishorn Ross-Shire IV54 8YD
Charity Trustees (Vestry Members) The Most Reverend Mark Strange Priest in Charge Louise Monaghan Treasurer The Very Reverend Alison Simpson The Very Reverend Sarah Murray The Reverend Canon Michael Last The Reverend Julia Boothby lain Foyers John Smart Deborah Munday Jean Macdonald Denise MacFarlane Appointed 09.09.2025 Ley-Anne Haigh-Forsyth
## Independent Examiner
R F Lander Cathkin Nelson Road Forres IV36 1DR
Bankers
Bank of Scotland Lochcarron Ross-shire IV54 8YD
## Courthill Chapel, Kishorn
## Annual Report of the Congregation Trustees
The Trustees present their annual report together with the financial statements for the year ended 30th September 2025
## Structure and governance
In terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006, the Trustees report as follows: 1. Courthill Chapel is a registered Scottish Charity (SC023196) 2. It is a member of the Diocese of Moray, Ross and Caithness of the Scottish Episcopal Church and is in full communion with the Anglican Church 3. The superior authority is the Bishop of Moray, Ross and Caithness. 4. All of its affairs are governed by the Diocesan Standing Committee
## Appointment of Trustees
As there were insufficient members to form a vestry the management of the Charge was passed to the Diocesan Standing Committee trustees. The process for appointing Diocesan Standing Committee members is now applicable.
## Administrative structure
It is the duty of the trustees to manage the temporal affairs of the congregation with responsibility to keep the fabric and property of the church and other buildings in good working order and to look after the finances of the church.
## Statement of risk
The trustees keep under review the major risks to which the church is exposed and has established procedures to mitigate any risks identified.
Charitable objectives, activities and achievements The principal activities of this church include public worship in sacrament and prayer, Christian education, charitable work and fundraising for local, national and international needs, social meetings, for groups of all ages.
## Volunteers
The trustees are grateful for the time freely given by volunteers, without whom many of the activities wauld be unable to operate,
## Achievements and performance
The Church continues to make its facilities available for use and to provide worship for the whole community.
## Financial review
Therunningaccounts showa deficit of £2,365. There is simply insufficient income to support the basic costs of the Charge and the deficit was met from reserves.
## Reserves
The level of reserves is sufficient for the Chapel to continue with its present activities for the foreseeable future.
## Plans for future periods
The intention is for the charity in its present form to be wound up. Worship will continue as before but the charitable structure will transfer to the Mission Charge of St Duthac.
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Courthill Chapel, Kishorn
## Statement of responsibilities of trustees
The trustees must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the church during the financial year. The trustees are responsible for keeping proper accounting records which, on request, must reflect the current 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 and the Charities Accounts (Scotland) Regulations 2006. 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.
## On behalf of the trustees
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4 eo { ‘ /
The Most Reverend Mark Strange
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Date! G2l-Ou-e@bl
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Courthill Chapel, Kishorn
## Independent Examiner's Report
| report on the accounts of the charity for the year ended 30 September 2025 which are set out on the following pages.
Respective responsibilities of Vestry Members 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 (2the 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 Regulations"). The charity trustees consider the audit regulation of Regulation 10(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section (44)(1)© of the 2005 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 such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | 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 other than disclosed below 1. 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 the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and - to prepare accounts which 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 accounts to be reached.
R F Lander Chartered Accountant Forres Date: 14th April 2026
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Courthiil Chapel, Kishorn
## Receipts & Payments Account for tne Year Ended 30th September 2025
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|||||||
|---|---|---|---|---|---|
|Receipts|—|—|
|Congregational|Note|
|Other|Income|Income|2|3,578|4,600|
|Investment|Income|3|-|=|
|Property|[Income]|-|308|
|-|-|
|—|3,578|——|4,908"|
|Payments|
|Payments|for Charitable|Activities|
|Church|Expenses|4|3,847|2,941|
|Property|Expenses|5|2,096|5,833|
|5,943|8.774|
|Deficit/surplus|for year|-|2,365|-|3,866|
**----- End of picture text -----**
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Courthill Chapel, Kishorn
—Statement of BalancasSta6 attt 20theM September 2025September 2025
|||2025||2024|
|---|---|---|---|---|
|Cash at bank and in hand||£||£|
|Balance atbeginning ofyear
Surplus/deficit foryear
Balance atendofyear|-|21,305
2,365
18,940|-|25,171
3,866
21,305|
|BankofScotland||18,940||21,305|
|||18,940||21,305|
Approved on behalf of the Trustees
AN wofor
Louise Monaghan Treasurer
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Courthill Chapel, Kishorn
## Notes to the accounts for the year to 30th September 2025
|i.|Funds||||
|---|---|---|---|---|
||Thegeneral fund is held to supportthework ofthechurch. Thereare no restrictedfunds|||funds atpresent|
||||2025|2024|
||||Total||
|2.|Congregational & Voluntary Income|||£|
||General collections& free will offerings
Gift aid tax recovery
Donations||2,882
496
200|3,393
1,008
200|
||||3,578|4,600|
|4.|Church Expenses||||
||Worship Materials||577|104|
||Professional Fees||551|50|
||Diocesan Quota||2,219|2,206|
||Contribution to curate's fund||-|83|
||Clergy Fees
Sundries||490
10|387
110|
|5.|Property Expenses||3,847|__2,941_|
||Church|5a|2,096|5,497|
||Chalet|5b|=|336|
|5a.|Church||2,096|___5,833__|
||Insurance
Repairs||1,022
325|1,099
280|
||Heatand Light||749|4.119|
||||2,096|___5,497_|
|5b.|Chalet||||
||Heat & Light||=|240|
||Insurance||Z
a|96
goonSEO|
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