The Church of Scotland
Glengarry Parish Church
CONGREGATIONAL ACCOUNTS
for
YEAR ENDING 31 DECEMBER 2025
Congregation No: 382177
Charity No: SC 023413

Reference and AdD]inistrative Information
Charity Name:
GI￿g￿ Parish Church
Charity Registration Number".
SC 023413
Congregation Rderence No..
382177
Contact AddTess'.
Sonia Robbins
Drynach8n
Invergarry
PH35 4HL
Thistees
Congregational Board
in Stswart
Elizabeth Perkms
Rev. Anthony Jones
Ranald MacKenzie
Marigold MacLen
Sonia Robbins
John Henshall
Isobel Henderson
Pl]thppa Malthy
Prineipal oifictrbearers
hfjnister..
Rev. Anthony Jones
Session Clerk
Sonia Robbi￿
Clerk to the Board..
Iain Stewart
Church TTeasurer:
John H￿hall
IndepeDdent Ewiner
Mrs Cecilia Dyckhoff
Bankers
Bajth of Scotland
62 ￿8h StreeL
Fort William PH33 4DR

Trnstees, Annual Report
Year ended 31 December 2025
structu￿ Governance and M84nagememt
Coyernlng D0cw￿t
Re￿Ilt￿*D¢ and Appolntment Of Trustees
Members of IheKirk Sessi{￿ and the cOn￿e8a￿Onal Board aTe the tharity b￿stee$. The Kirk
Session membets thE eldets of th¢ thur¢h and sre ¢hosen from those It￿llber$ of the churth who
ar¢ Gonsider￿ to havr th¢ appropri￿ ￿15 alld skills. ThE mini￿. 15 a mrml*r of th¢ Ki
S¢ssion. is ¢I￿t¢d by the co]w¢gation and inductd by Tr¢5W¢ry. The Congr¢g&tional B0￿d ks
appOi￿ted froni within th¢ ¢i)ngrwtion and members of the congregation are Invit￿ to nominate
individuals kn]i¥ved ￿ hav6 the sk￿5 aud ¢OmTuitri¢nt ￿ ¢outtibu* to the
affairs of tbe ChurcL to memters ofthe B(Mrd. Board Menkncrs 8re thcn ap￿]nt¢d at the
Stat41 Annual Mtttuig and s¢N¢ for 4 wiod of th￿£ ye4rs afterwhi¢h tlw must seek rMl¢ctson at
the next Ststcd Arjllual M￿lIng. Both the Tre&8urer and Clerk to th¢ Board ￿￿'0￿ctr8 ofthe FM)ard'
Or8￿1$￿110￿4l Strn¢thr¢
The Kirk Se&sioll is resrmsible for the spiritual affaiTS with in the Church atjd nonnally meets six
times & ye4x. The Con￿tiOnaL B(th is cha]red by the MiniS￿r and ThOrn￿llY meets meets six times
a yw. with the Ststed Awwal h(eetill8 kin8 held iry March. Cotsin r¢5p)nsIbt￿ts¢5 are delega￿1 to
the Tre&￿er and Pro￿ cOnw￿r as appTopriate
Objertives and Activilies
The Cbutch of scotl9￿d is Trinitariati iti dwtTill¢. R¢fornied in tradition 8J)d Prtsb)rtenan in tKkliGy.
tt exists to glorify G(yJ &nd to work forlhe advancunent of Chn'st's Kitigdom throughout tbe world.
As a national Churc]4 It a¢knowlcdw a distinctive call and duty to brin8 the Ordinanc￿ of teliwo
to the twple in every parish of Scotland through a t¢tTitorial ministy. ft ¢<)4)pe￿te￿ with other
Churches inwioLs eeumew¢al ixyJie5 Èn Scotland and beyond.
Th¢re is a seNice of wotship every Sutthy in Gleng&ry (ar￿ &t TOmd0￿ on the $￿Id Sunday of
&4ch month}. Additi4)nal 8eThryces are held as requirtiL with Eagter au4 Chri8tiw particui&rly
well Te¢e1￿1. Additional s¢Thi￿5 8xe held &8 required.
Th¢ Minister 8eÈTrrs as chapla￿ to tllvergany Sch(K>l. In the months memFm of the
co￿gation join witbmembets of Fort A￿gL￿ Church eotwtBation to TuThweek￿d and holiday
events for ¢]llldien alld young pwple
The ehllrch bu]Idmgs were opi dunngknnx)ntbs forpiv4fr pry¢rand to welcom¢visiiors.

Annual Report (tontinued)
Year ended 31 December 2025
Achievements and Perfonnanee
The church (Gleng8ny and Tomd0￿} has a memlKrship of 23 Conllnunicants on roll 16
&dh¢r￿ts. Thue on¢ funThl, two waldings and a Mrdd]n8 blessm& There was one chn"stening.
The aNrrage altcndaT￿e at Sunday worshÈp duTing th¢ yeat ID GlengaTry Was 15 8txd 3 in I'omdoutt
Ibe congTe8ati¢)n ¢ontitiues to explore new ￿yS of extendin8 the influeNe of the chwch. The
opp)TtiuJity for r￿Ide￿ts in the e{￿u￿tty to meet ov¢r a meal durin8 the wint¢r months iti tb¢
Community Hail conttnues. This is ftmded by the Church 8nd by the tlldwr Bowling Club
Financial Review
The prin¢ipal sourc6 ofiticonw is fiDm weekly offtring5 oll Sullday. With ¢ontinuiD8 pressuT¢ on
membership ttuTnl￿rn ￿nd 8n Mc￿3]ng denwnd to mcct our desi8nated ¢ontributions tsi Edillbur8
d rising costs of el￿tricItY insur￿. raising sufficient tnoney continue5 to be a eoncem. Four
bers nowcontribute by $tand]Dg order which is Aided. One additional menRber donat¢5 by
Gift Aid. Voluntary collections Qlate} are a]so Claim￿ for Aid witbin tbe limits allow￿. The
surplus of tn¢omc overrxrthditute for the ye8r was £840.88.
Reserves Policy
The General was uwj for most income and ext£ndith alld forthe day ¢0 dayrutitiitjg of the
Church's Finm¢e&
Sav2n88 fund 1$ as r¢quired to fund and ma1nt￿j￿e, with large projth inclty the
It 1$ the trustees, Poli¢y to hold approxi￿telY 3 mottths (£2.250) in reseTrE to coverth¢
eaTlypart of the w wh¢n illcon￿ is b¢lowav¢rag¢ and to cow ]m￿)dI1]g electiic bills.
The Revellue Accounts, eompriwng divide[￿5 from capital hdd by the General Tr￿ for the
purpose of fabric repairs. is all0￿Ed to build up in readiness FOT major fabric Eepairs. The Re￿u¢
account was not drawn uw)n thi8 yw. It is considertti that time Br¢ $ufficient fur￿8 in Fabri¢ F￿18
a￿d Sairyngs [￿ cu￿1 necds.
Statements of Trustees, Responsibilities
The memim of the Con8re8atioD&l BoAnl must prepstt finan¢ial statements thowin8 the transactiolls
of the Church dunDgthe fittancial year. The memirrs of the C4)nwtional Board 8r¢ responsible for
keeping ar£oUllt￿ reeords. ￿1)1¢￿ on ￿￿￿eSt must refiect the fiJJ2ncl￿ wsitioll o f th¢
chur¢h at that tim¢.'This M￿St1￿ dolle to eDsur¢ ttmt t12e fin8n¢ial Sta*￿￿ts comply with the
Charities and Tnth ￿Vest￿￿￿t (S¢otlaLd) Act 2005. the CharAties Accounts (Scotland) 2006 alld
the Regulatio￿ Anent Congregational Fin8n¢e approvol bythe Genernl Assembly of tbe Church of
Scotland in 2007. They are 8]so re8p)nsible for 8afe8t• the a%s¢ts of th¢ Chur¢h alld nllLSt tske
th¢ ￿￿nable steps f(Y thc prevention andlord¢tection offraud and otlwr i￿gUlatities.
Appro￿1 by thc TnL*s and SIW ontbeir behalf,
Sonlg R•bbini
Sejslon Clerk

Independent Examiner's Report to the Trustees of Glengarry Parish Church
I report on the a¢¢ounts of the Gharity for the year ended 31 Dewnber 2026 which are set out o
pages
following
Respective responsibilities of trn5tees and examiner
The charitys trustees are responsible for the preparation of the accounts in accordance with the t
Charities and Trustee Investsnent (Scotland) Act 2005 and the Charities Accounts (Scotland)
2006.
of the
8ulations
The charity tntstees consider that the audit requirement of Regulation 10(1 ) (d) of the Accounts
does not apply. It is my responsibility to examine the accounts as rquired under sectton 44{1) (G)
and to state whether particular matters have come to my attention.
gulations
of the A¢t
B￿1$ of independent e￿Miner'S ststement
An examination is carried out in accordanee with Regulation 11 of the Charities Accounts
Regulations 2006. An examination includes a review of the accounting records kept by the ch
omparison of the accounts presented with those records. It also includes constderation of any un
or disGlosur¢s in the accounts. and seeks explanations from the trustees conceming any such
procedures undertaken do not provide all the evidence that would be required in an audiL and con
do not express an audit opinion on the view given by the accounts.
Scotland)
tyanda
sual items
rs. The
uently I
Independent examincr's statement
In the course of my examinatio￿ 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 the 2005 Act and Regulati
2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with R¢8ulation 9
Accounts Regulations have not been meL or
to which. in my opinion, attention should be drawn in order to enable a proper understan
accounts to be r￿hed.
n4ofthe
th¢ 2006
ing of the
Name
Mrs Cecilia Dy¢khoff
Addr¢ss:
East Poulary Wood. Inver8aryy, PH35 4HS
f. (i- LOLG

Glen
Parish Church
Recei
tsandPa
ments Account
Year ended 31 December 2025
No¢¢ UnTestricted
FuDdi
21125
Total
2025
Total
2024
Recei
Donations
L¢8acieg
Acti￿￿¢$ for Generating Fund8
Bank & Deposit interest
Life o￿lWork
£ 10.(X)9.14
10,(K)9.14
7.900.22
24.52
24.52
51.13
759.75
£ 10,793.41
759.75
10,793.41
510.tK)
8,461.35
Rental of premises
Sale of a&8ets
Sale of investments
Grants
Rc¢eipts from Gencra] Tn
OtbcrR￿¢Ipts
4248.
1267.50
I,Iw.(KJ
i.100.00
Recei
£ 11.893.41
11.893.41
13.976.85
ents
Costs of generating funds
Charitable activitie
Governance costs
£ 11,052.53
11,052.53
13,626.97
£ 11,052.53
11,052.53
13,626.97
Exees8
Shortfall
of
Receipts over Payments for
the year before transfe
840.88
840.88
349.88
TransferJ
xces5
Shortfall
Receipts over Payments for
the year
840.88
840.88
349.88

Glen
Parish Chu
tatement of Balances
At 31 December 2025
Totsj
Totsi
2025
Note
Bank & De
osit Balances
Bsnk & dcEx)51t
perBsnk Ststemetts l January
8,329.47
8.329.47
7979.59
Movement in year:
of Re￿1pts 0￿[ Paym¢Dts forthe >Yar
840.88
349.88
BHnk &d¢FOSittthnc48
P¢rbank sM¢nK4Lt 31 De¢¢nJb¢r
9,170,35
9.170.35
8J29.47
2•25
t21ll4
prop￿ Fulld. Capitsl
39.573.85
£ 60.726.98
4.337.15
£ 65.ibl.13
9.681.50
£ 74,745.63
39.573.85
57,929.44
2.786.91
ProFrry Futtd. Totsl
Sc*iai FuDd
39.573.S5
9,885.50
49.459.35
39,573.85
9,885.50
49,459.35
6LI,716.35
9.401.00
70,117.35
GiftAid R￿1vable
820.IX)
bllltleg
Uwxi. Crdic hall htre
23Q.87
230.87
115.(X)
Tr a￿ullts w¢r¢ approved by the Kirk Session at￿ Fittancial Board on,,,,,,.,,,,,,,,,,,,,.,,
For attd on behalf of the Kirk S¢ssion and FinonGial Bcord
Session Clerk
TrwuTrr

len
rish Ch rch
Statement of Balan
the Accounts
l. Trnstee ReMUne￿iDll and Relaled Party Transaetioni
During Ihe year 2025. 2 thistees weived re]mbursen￿t of expenses ltW]rr￿ totallang £ 217.61
2. Movemems in Funds
AtlJa
2025
At3
Payments
Unrestrirt¢il funds
Sa￿￿8s account
GfflerB] Fund
Total cash per bank 8t*ements
24.52
5.100.0
5,100.(X)
124.32
£ 7.618.47
7.618.47
£ 13,949.89 -£ 12,191.66
£ 13.974.41 -£ 12,191.66
4B76.70
401.22
M•vemen¢kn P&L
Refunds #Dd shATed payment
OUtsts[￿ing PY
Outstanding CY
Movementkn fundi. BsnkStatemEnts
£ 11,893.41 4 11,052.53
1.255.00
1235.(M)
826.00
115.QO
230.87
£ 13.974.41 -£ 12.191.06
ccounts
Continued
Funds
2025
Totsl
202S
3. Anoly8i$ of Donations
WFO S¢h¢me{non GiftAidl
Gift Aid DOlla￿n8
Ordillary Off¢riD8s{Orth Pla¢¢)
Tax R￿v¢re/j ott &ftAid & Plate
Dotwlions
DO[￿ti¢ll from i￿1 Groups
Weddin8slFufj¢r&Js & CRAIC
Total lkntht
£ 2,120.(K)
4.544.52
2.120.00
4.544.52
0.00
1.81
1,640.12
520.00
1,184.50
1.640.12
520.(
1,184.50
10.009.14
I.yD.(M)
92.41
7,*K)22
£ 10.(K)9.14
Analysis of Interest
Bsllk& d¢positinte]r
Ittv&sbllent illcotDe
24.52
759.75
24.52
759.75
784.27
1.13
78427
ADalysi$ of Other Int(mie
Fundrwsing
COS Fabtic Furtd kxD8fff
I,i(M).oo
i.100.00
7.50
I,ioLI.
1.I(x).00
5.515.50
Total R&ripts per ￿COUnts
£ 11,893.4J
11,893.41
13.4
5.72

Notes lo ¢he Aeeounls
Contin
5. Analysis of Payments
2024
Costs of geDeratlng funds
Tolal
Inw$ttn¢rtt MuftAg¢rs' fees
Offeritigellv¢lope
Ministries& Mission all(Klltion
mat￿ ows¢ (Sh￿¢}
V(duntsry Additiona] Sti￿d
Minist¢r's L¥Éxoses
Ministerial Asgi5t8n
Other st&ffiD8 costs
-£ 5.394.00
1.862.30
5,394.(M)
1.862.30
200.0(>
157.87
157.87
.118.16
527.35
527.35
,333.95
Coun¢il Tox
Heat ts8hr
IDSUTani
Other buildin8 ￿$1$
Church offieee%FW
Orysn &
Printits& stationeryklld postsge
Cbaritydonatioo
1,132.42
1.953.59
1.132.42
1.953.59
.637.22
,856.16
25.(K)
25.
481.48
11.052.S3
11.052.53
620.97
Governanee costs
Ind¢p¢ndoDt &Yamin¢r'y f4¢9
Other pa)Thenti
PurcbBseofa$8¢ts
PtLr¢haseof illveskneuts
Totsl CoBts
lJ,052.53
11.052.53 4 13
626.97
6. Minister's Stipend
All Chwth of Scotlalld congrcgatioLS (x)ntribute to the National Stipe￿1 Fund Nthich b¢4ts the costs of all m
stipen&8 and employer's c4)ntributiot]s for national insurance. pension and hO￿Sing and loan fund. Ministus, stip
paid in accordance with national stipend scale,which is related to years $mry￿. For the year under review th¢
stip¢nd was £31,624 and the stip%nd (in thc tenth and SubseqU￿tyear) £38,884
isters,
ds ar¢

totheAc
unts
Contin
7. Bank Retonrilliation
Savttigs iiir25
Geoer8] Fund 111125
To*￿ at 111125
Outstandu]gGift Aid T&x ReptsymeDt
coll#tion
£ 7.618.47
£ 7.618.47
826.
115.(KJ
Opening ￿lanCe Illt25
SuTplu$ I Idefecitl forthe year
Fund8 available goiR8 fonvard
8,329.47
840.88
9.170.35
Sairyn85 31112Q5
Gen¢r9J Fund 31/12Q5
Totsi ¢ash at bank3111J25
Crwc- hall rent￿￿Y￿ellt
£ 5.124.52
£ 4.276.70
£ 9,4Ckl.22
230.87
9.170.35
8. Assets & Liabtlitles
2025
unc011￿t￿A tax Tcfimd
826.(X)
826.00
LaabMltk# Unpaid Crai¢ eo¥ts
Hi8hlund Hosptce
230.87
15.(
15.
230.87

APPEIYDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENEIi4L TRUSTEES
Cos¢ 2025
V•llle 2025
Cost 2024
V*lut 2
Prom Fund- Capital
£ 39.573.85
60,726.98
£ 39.573.85
£ 57.929.
Priwty Fund- R¢v¢nu¢
4,337. 15
£ 1786.
Propety Fund. Totsl
S(Kial Fund
9,885.50
Total Investment FuDd8 £ 49,459.35
£ 39,573.85
65,064.13
£ 39,573.85
£ 60,716.
9.681.50
74.745.63
9.885.50
£ 49.459.35
9,401.
£ 70.117.