## **Kilmuir and Paible Church**
## **Church of Scotland 2025**
## **RECEIPTS AND PAYMENTS ACCOUNTS**
**YEAR ENDED 31ST DECEMBER 2025**
## **Congregation No: 432325**
**Charity No: SC 030955**
**2**
## **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. Outwith a vacancy period, the minister is also a member of the Kirk Session and is elected by the congregation and inducted by Presbytery.
## **Organisational Structure**
The Kirk Session, which is primarily responsible for the spiritual affairs of the church, meets regularly throughout the year. The other committees meet as required, to progress their specific areas of responsibility.
## **Objectives and Activities**
The Church of Scotland is Trinitarian in doctrine, 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 acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co -operates with other branches of the church in various ecumenical bodies in Scotland and beyond.
Morning and Evening Services are held weekly on the Lord's Day, with a Prayer meeting on Wednesday Evenings each week. Regularly, this Prayer Meeting is held jointly with the local Free Church of Scotland congregation.
Also held regularly after the Sunday evening service,there is a time of fellowship in the Church hall,with a speaker either from within the congregation or,more often from elsewhere.
The Church at Kilmuir is also used for Baptisms,Marriage Services and Funeral Services. In addition, as Kilmuir Church is the largest church building in North Uist it is made available to other denominations of the church when they have a Funeral to conduct.
The Sacrament of the Lord's Supper is celebrated twice per annum, in June and November. As Kilmuir & Paible is in a linkage with the congregation of Berneray & Lochmaddy (the linkage was established In 2016), there is no Sunday service in Berneray & Lochmaddy when it is a Communion Sunday in Kilmuir. Similarly, there is no Sunday service in Kilmuir when it is a Communion Sunday on Berneray (October) or Lochmaddy (June).
People from the two congregations of Kilmuir & Paible and Berneray & Lochmaddy regularly meet together at other times too, such as fundraising lunches for the Slavic Gospel Association, and Adopt A Child; and when we are visited by the Christian Institute, by Christian Action Research and Education (CARE) and by other Christian charities and ministries such as the Church's Ministry amongst Jewish People (CMJ UK) and Wycliffe Bibles Translators. Two particular highlights In 2025 were the visits from CMJ Uk and Wycliffe Bible Translators (WBT). CMJ UK brought an Impressive display which filled the Church Hall, including scale models of the Tabernacle, the Ark of the Covenant and the and the Temple in Jerusalem as it would have been 2000 years ago. Many people visited this exhibition over the weekend, including a number from different branches of the Church locally. Our visitors from WBT, who had recently returned from spending ten years serving in Papua New Guinea, spoke about the work of Bible translation there and across the world.
The Minister is on the Chaplaincy Teams of Sgoil Uibhist a Tuath (North Uist Primary School) and Sgoil Lionacleit (the secondary school on Benbecula). He is also Chaplain to 1[st] Battalion The Highlanders Army Cadet Force.
Since March 2020, the Minister has written a weekly Pastoral Letter which goes out by email to more than 200 recipients, almost all whom live on North Uist or Berneray.
## **Reserve Policy**
It is the Trustees' policy to hold reserves of approximately six months expenditure including designated funds. At the year end the church held unrestricted cash funds Of £76,702.67
The church also held £49,966.54 of restricted funds.
**3 Trustees' Annual Report (contd)**
## **Year Ended 31 December 2025**
- **In reviewing the congregations income for 2025, direct donations through the freewill offering envelopes and open plate have increased from £22,494.00 in 2024 to £23,041.50. This amounts to an increase of £547.50. (+2.43%)**
- **Our Giving To Grow Contribution for this year (2026) has decreased slightly from last year (2025) from £16,330.00 to £16,246.00 (-£54.00). This will require us to send to Edinburgh £1,624.00 for ten months February – November 2026.**
- **In March of this year we once again held a fund raising lunch in aid of the work of the Slavic Gospel Association. The sum of £1,500.00 was raised and the money was sent for the continuing work of SGA in Eastern Europe and beyond.**
- **There were two fund raising events this year for the work of Adopt a Child, One at the end of March and the other in September. The Spring event raised the sum of £1,800.00 and the Autumn event £1,500.00 a total of £3,300.00.**
- **In addition to reclaiming our regular gift aid we once again claimed an extra £733.75 from the Gift Aid Small Donation Scheme (GASDS) a top up on small donations generally collected from the open plate.**
- **Finally the Kirk Session wishes to thank most sincerely the congregation for your continued support and commitment as we seek to serve the Lord together.**
TnMto0•' Annual Roport l¢ontl
Y•ar •ndod 31 Doc•Mr 202S
Stat•m•nt of Tnwl•M' Ro8ponslblllO88
Th? members of the Kirk sessi must prepare financial statsments wlwch 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 keeFAng sxoper accounting COrdS whith. on request. must
reflect the financial posrtion of the Chw¢h al that time. This must be done to ensu that the
finan¢ial statements comply 1th the Charities arKI Trustee InVeStnt (Scotland) Act 2005,
Charitiès Accounts {S¢otland) Regulations 2006 arKI the Regulations Anent Congregational
Finance apFYov8d by the General Assembly of the Church of S¢otland in 27. They are also
responsibte for safeguarding the assets of the Church and must take reasonable $tfj for the
prevention arKI lor detection of fraud and other irregulaiities.
PFYoved by the Trustees arKI s¥ned their b8half,
DA IAacDonald
S•Mlon Chrk
Dat• l* :oS -36
Kllmulr and Palblg Church
SC 030955
Inthpondent Examlnorfs Report to th• Tru8teo8 of Kllmulr arKI Palbl• Church
I report on the a¢¢ounts of the charity for the year erKled 31.12.25 which are 88t out on pag98 07
to11
R•8p•cfjv• mpoMlbllltle8 of trust0•8 and •xamln•r
The tharity's trustees are responsible for the preparation of the accounts in accordance with tt
tems of the Charities and Trustee Investment (S¢otlarKI) Act 2005 and the Charit$ ACunta
{Swtland) Regulations 20C6.
The charity trustees consider that the audtt requirement of Regul*ion 10 {1) (d) of the Accounts
Regulations does not apply. tt is my responsibilty to examine the accounts as required uThaer
seclion 44 (1) (c) of theAd to state whether particular matters have c¥Mie to my attentn.
Bash of Ind•pnd•nt •xamlnoVs st*t•m•nt
examination 16 carried out in accordance Regulation 11 of the Charities Accounts
(Scotland) Regul*ions 20C6. An examin*bon ind8$ a review of the accounting COrdS kept by
the charity and 8 ¢ompari$on of accounts presented with those wtyds. It also Indudes
consideration of any unusual items or disdosure$ in the accounts, and seeks explanations from tho
trte09 concéming any such matters. The procedures undertaken do not provide all the evKlen¢x
thal would be required in an alit. arvj consequenty I do not 8xpre88 an audit opinion on the view
given by th8 ac¢ounl8.
Ind•pondont •xamln•rf• 8tatom•nt
In tt* o)ur5e of my examination. no matter has Come to my attention which, in my OniOn.
attention should be drawn in cKder to enabl& a Fyoper underntandirKJ of th8 a(aUnts to be
reached.
Sandra MacLean
10 Midd*uarter
Sollas
North Uist
HS6 58U
Page 6
## **Kilmuir and Paible**
## **Receipts and Payments Account**
## **Year ended 31 December 2025**
|**Receipts**
**Note 3**
Donations
Fundraising Events
Grant
Bank & Deposit interest
**Bank Credit**
**Total Receipts**
**Payments**
**Note 4**
**Cost of generating funds**
**Charitable activities**
**Total Payments**
**Excess of Receipts over**
**Payments for the year before**
**transfers**
**Transfers**
**Excess of Receipts over**
**Payments for the year**|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**Total**
**Total**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
30,581.79
6,186.15
36,767.94
35,610.30|
|---|---|
||**30,581.79**
**6,186.15**
**36,767.94**
**35,610.30**|
||152.19
152.19
153.14
36,245.38
8,520.58
44,765.96
33,010.12|
||**36,397.57**
**8,520.58**
**44,918.15**
**33,163.26**|
||-5,815.78
-2,334.43
-8,150.21
2,447.04|
||**-5,815.78**
**-2,334.43**
**-8,150.21**
**2,447.04**|
Kllmulr and Palble
Unrestrlctod Restrlctad
funds
fund8
Total
2025
Total
2024
nk d De It Balanc
Bank and Deposit Balances
brought forward
82.518.45
52,300.97
134,819.42
132,372.38
Movement In yoar
ExsS of Receipts over
Payments for the year
-5.815.78
-2,334.43
-8,150.21
1,447.04
Bank and Deposit Balances
carried forward
76.702.67
49,966.54
126,669.21
134,819.42
The accounts were approved by the Kirk Session on l.l.-..>..- ?
For and on beha the Kirk Session
Sesslon Clork
Trea•urer
Page 8
## Kilmuir and Paible
## Notes to the Accounts
1. Trustee Remuneration and Related Party Transaction During the year one Trustee received reimbursement of expenses incurred Totalling
Rev Alen McCulloch Travelling Expenses 3,595.26 **Total 3,595.26**
## **2. Movements in Funds**
|**Unrestricted Fund**
Designated Fabric Fund
General Fund
**Restricted funds**
New Hall Fund
Outreach Fund
Ladies Fellowship
Sunday School / Teen Zone
**Total Funds**|**At 1 January**
**At 31 Dec**
**2025**
**Receipts**
**Payments**
**Transfers**
**2025**
**£**
**£**
**£**
**£**
**£**
5,150.18
0.00
2,412.50
2,737.68
77,368.27
30,581.79
33,985.07
73,964.99|
|---|---|
||**82,518.45**
**30,581.79**
**36,397.57**
**76,702.67**|
||42,597.06
0.00
1,722.84
8,304.57
49,178.79
1,021.07
6,000.00
6,460.00
561.07
8,282.79
40.00
18.22
-8,304.57
0.00
400.05
146.15
319.52
226.68|
||**52,300.97**
**6,186.15**
**8,520.58**
**0.00**
**49,966.54**|
|||
||**134.819.42**
**36,767.94**
**44,918.15**
**0.00**
**126,669.21**|
## **Purposes of Restricted Funds.**
New Hall Fund : This fund was set up to assist in the cost of building and maintaining a new hall adjoining the current building.
Outreach Fund : This is used to support outreach work both locally and on a world basis. Ladies Fellowship : account closed 2025.
Sunday School : This is used mainly to fund teaching materials and activities for the children.
## **Memorandum**
Restricted funds held in the Consolidated Fabric fund (Revinue) £3,700.80 Restricted funds held in the Consolidated Fabric fund (Capital) £28,960.78
## Page 9
||**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|
||**Funds**|**Funds**|||
||**2025**|**Funds**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|**3. Analysis of Donations**|||||
|W.F.O. Scheme (Non Gift Aid)|4,928.50||4,928.50|5,380.00|
|Gift Aid Donations|16,090.00||16,090.00|15,669.00|
|Tax Recovered Gift Aid Donations|3,902.44||3,902.44|6,140.25|
|Ordinary Offerings (Open Plate)|2,023.00||2,023.00|1,445.00|
|Grant|||||
|Other Offerings, Donations etc.|3,637.85|6,000.00|9,637.85|6,820.05|
|Sunday School /Teen Zone||146.15|146.15|156.00|
|Ladies Fellowship||40.00|40.00||
|Bank Interest|||||
|Bank Credit|||||
||**30,581.79**|**6,186.15**|**36,767.94**|**35,610.30**|
|**4. Analysis of Payments**|||||
|Cost of generating funds|||||
|Offering envelopes|152.19||152.19|153.14|
|**Charitable activities**|||||
|Ministries & Mission Allocation|16,330.00||16,330.00|14,284.00|
|Presbytery dues|757.00||757.00|351.00|
|Minister's Expenses|3,595.26||3,595.26|2,097.06|
|Locum Expenses|||||
|Pulpit Supply|1,000.00||1,000.00|1,250.00|
|Other staffing costs|1,281.00||1,281.00|1,095.00|
|Telephone|387.75||387.75|357.08|
|Heat & Light|1,941.24||1,941.24|1,530.35|
|Insurance|4,289.50||4,289.50|3,932.23|
|Other building costs|3,286.00||3,286.00|447.99|
|Printing,stationery and Postage|0.00||0.00|157.90|
|Other expenses|3,377.63|8,182.84|11,560.47|7,252.36|
|Ladies Fellowship||18.22|18.22||
|Sunday School / Teen Zone||319.52|319.52|255.15|
||**36,397.57**|**8,520.58**|**44,918.15**|**33,163.26**|
Page 10
5. All Church of Scotland Congregations contribute to the National Stipend Fund which bears the costs of all ministers stipends and employer's contributions for national insurance, pension and housing and loan fund. Minsters' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433.00 and the maximum stipend (in the tenth and subsequent Years) £39,856.00
|6. Collection for Third parties
Barnabus Fund UK
Derek McIntyre
Adopt a Child
Western Isles Cancer Care Initiative
CMJ UK
Scripture Union
Slavic Gospel Association
Open Doors
Scottish Bible Society
Tearfund Scotland
Blythswood
Wycliffe Bible Tran.|**2025**
**2024**
**£**
**£**
300.00
300.00
300.00
2,900.00
2,475.00
110.00
500.00
450.00
400.00
1,500.00
1,600.00
300.00
600.00
500.00
500.00|
|---|---|
||**6,460.00**
**6,275.00**|