Scottish Charity No. SC038130
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Urray and Strathconon Free Church of Scotland
Trustees’ Report and Financial Statements For the Year Ended 31 December 2025
Urray & Strathconon Free Church of Scotland
Contents of the Financial Statementsfor the year ended 31 December 2025
| Page | |
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| Church Information | l |
| Report of the Trustees | 2-4 |
| Report of the Independent Examiner | 5 |
| Receipts & Payments Account | 6 |
| Statement ofBalances | 7 |
| Notes | 8 |
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Urray & Strathconon Free Church of Scotland Church Information
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Trustees
A list of active Trustees during 2025 is provided in the Trustees’ Report on Page 3.
Postal Address West Road Muir of Ord Ross-shire IV6 7TD
Tel: 01463 871223 www. muirofordfreechurch.co.uk
Church Buildings Urray Free Church West Road Muir of Ord 1V6 7TD
Bankers Royal Bank of Scotland
Solicitors Balfour & Manson 54 — 66 Frederick St Edinburgh EH2 ILS
Independent Examiners
Callum Macdonald MCIBS 2 Miller Gardens Inverness
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Urray & Strathconon Free Church of Scotland Report of the Trustees
The Trustees are pleased to present their report together with the financial statements of the church for the year ended 31 December 2025.
Status of Charity and Governing Document
Urray & Strathconon Free Church of Scotland is established by Constitution. It is a registered Scottish Charity (No. SC038130).
Aims and Affiliation
Urray & Strathconon Free Church of Scotland is a congregation of the Free Church of Scotland working towards the common aims set out below. It is a Presbyterian church adhering in its worship and doctrine to the position of the Church of Scotland at the Reformation. The Free Church of Scotland has an explanatory document which explains the origins of the Church and which gives the historical background to the Church coming into being in 1843 and lists documents in which is embodied the constitution of the Church. The document is available on request from the Free Church of Scotland, 15 North Bank St., The Mound, Edinburgh, EH1 2LS. The Free Church of Scotland currently has over 100 congregations in Scotland, as well as one in London and four in North America, and sister Churches founded by mission work in India, Peru and South Africa. The Church also has a seminary in Edinburgh for the training of ministers and other Christian workers and sustains an extensive missionary programme relative to the size of the church. The principal activity of the Church is the conduct of public worship and associated matters in the context of local congregations.
Dating from 1843 but with its roots in the Reformation, the Free Church of Scotland owes its distinctive title to its historical struggle to remain ‘free’ from state interference in its internal affairs. It has close and active relations with many other Reformed churches of Jesus Christ throughout the world and stands firmly in the tradition which accepts the Bible in its entirety as the Word of God and, therefore, derives its forms of teaching, worship, ministry and government from it. The main emphasis of our worship is the preaching of the gospel - the good newsof a free and sovereign salvation through Jesus Christ alone.
The congregation is authorised by the Church to have a minister paid from central funds of the Church.
The church building and the minister’s manse are the property of the congregation and are held under the Church’s model trust deed.
Page 2
Trustees and Office Bearers
The congregation is governed and administered by elected office bearers (all volunteers) and its minister. The Kirk Session, being the minister and elected elders, has responsibility for spiritual oversight. The Deacons Court is composed of elected Elders along with elected Deacons, and oversees financial and property matters Under Charity Law, the Deacon’s Court are deemed to be the trustees of the congregation as those with responsibility for day to day management and control. This is distinct from the role of property congregational trustees who are responsible only for holding property in trust.
The members of the Deacons Court (the Trustees) who served during the year were as follows:-
Urray & Strathconon Deacons Court Elders M MacLeod, D MacAskill, R C Urquhart, J R Macleod, J Macdonald
Deacons J A Morrison, J M Martin, M Morrison, C Angus. Minister Rev G Martin
Congregational Trustees
For holding Property at Urray & Strathconon: -
M MacLeod, D Macaskill, R C Urquhart, J R Macleod, J Macdonald
Page 3
Urray & Strathconon Free Church of Scotland Report of the Trustees
Appointment of Charity Trustees
The Kirk Session exercises its discretion in determining the most appropriate method of electing new Trustees (Elders and Deacons). Any election process must involve the communicant membership of the congregation. There is no fixed term for Trusteeship. Prior to their appointment, new Trustees would have served the Church for some time in various roles and would be familiar with the Church’s values, its aims and objectives as well as its day-to-day operations. As part of their induction programme, new Trustees are required to understand their statutory responsibilities as well as the responsibilities of their office within the congregation as elder or deacon.
Activities and Achievements
During the year the congregation met regularly during certain periods for public worship and carried out various activities in pursuit of the above stated aims.
The congregation continued its commitment to support the National Free Church of Scotland both
spiritually and financially.
Significant highlights, events and developments of note in the year include the following: -
In relation to congregational activities as opportunities allowed:
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e Mother and Toddlers Group and Community Youth Club
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e Christianity Explored course
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e Regular weekly meetings for Bible teaching, prayer and worship e Children’s Sunday Club
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e Support of Missions and Christian aid organisations e Church Hall used by community groups
In relation to congregational funding:
- e Donations from church members via weekly offerings and Gift Aid donations. e Recovery oftax[paid][via][Gift] Aid from HMRC
Reserves
Results for the year
A surplus of £1,935 was recorded at the year end, but as £2,950 of[the][year’s][income][was][specifically][to] fund building renovation work which has still to proceed, we have to view the position for the year as a loss of £1,014 in our unrestricted income/expenditure. Core income for the year is 9% higher than 2024 which is a positive outcome but nevertheless insufficient to meet our costs for the year.
The church held cash funds amounting to £18,772 at the year end. That consisted of a General Fund amounting to £6,003, designated Club funds of £1,727, a designated Fabric Fund with a balance of £7,452 with a further £3,590 in restricted funds.
The trustees are satisfied with the level of reserves retained by the charity.
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On behalf of the Trustees Wy
Trustee fe Maz of
Dated:... 2 MAACH ZR 026
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Urray & Strathconon Free Church of Scotland
Report of the Independent Examiners to the Trusteesfor the year ended 31 December 2025
I report on the accounts of the church for the year ended 31 December 2025 which are set out on pages 5 to 7.
Respective responsibilities of trustees 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 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 |1 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 I do not express an audit opinion on the view given by the accounts.
Independent Examiners’ Statement
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:
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e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 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.
Name
Callum Macdonald
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AV WY!
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Qualification MCIBS Address 2 Miller Gardens, Inverness Date g | 2/202 b
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Urray & Strathconon Free Church of Scotland Notes to the Financial Statements for the year ended 31 December 2025
1. Accounting Policies
Accounting Convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006.
Basis offinancial statements
The financial statements have been prepared on a Receipts & Payments basis.
Fixed Assets
The Manse is valued on a historical basis which may not necessarily reflect current market value.
Statement of Balances
For the purpose of the Statement of Balances as shown on page 8, funds are defined as follows:
Unrestricted funds comprise income received for the objects of the church without further specified purpose and are available as general funds.
Designated funds represent unrestricted funds which have been earmarked by the Trustees for particular purposes.
Restricted funds comprise income which has been received for the objects of the church and specified for a restricted purpose within these objects by the donor.
Page 8
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Urray & Strathconon Free Church of Scotland - SC038130 Receipts and Payments Account For the period from 01 January 2025 to 31 December 2025
| General | Designated | Restricted | Total | Prioryear | |
|---|---|---|---|---|---|
| Receipts | |||||
| Voluntary Income | 78,360 | — | 2,950 | 81,310 | 76,257 |
| Activities for Generating Funds | 1,455 | _ | — | 1,455 | 1,860 |
| Incoming Resources from Charitable Activities | — | — | _ | _— | 1,905 |
| Investment Income | _ | _ | _- | _ | 438 |
| Other Incoming Resources | = | = | —= | — | —_ |
| Total receipts | 79,815 | _ | 2,950 | 82,765 | 80,461 |
| Payments | |||||
| Charitable Activities | 80,829 | _ | _ | 80,829 | 89,411 |
| Cost ofGenerating Voluntary Income | —_ | = | = | — | — |
| Total payments | 80,829 | _ | — | 80,829 | 89,411 |
| Surplus fortheyear | (1,014) | _- | 2,950 | 1,935 | (8,950) |
| Transfers | |||||
| Gross transfers between funds- in | ~- | — | — | _— | |
| Gross transfers between funds - out | _— | _ | _ | _— | _ |
| Excess of receipts overpayments before othergains /... | (1,014) | _ | 2,950 | 1,935 | (8,950) |
| Netmovement in funds aftertransfers | (1,014) | _— | 2,950 | 1,935 | (8,950) |
| Reconciliation of funds | |||||
| Total funds brought forward | 7,017 | 9,178 | 294,640 | 310,837 | 319,787 |
| Total funds carried forward | 6,003 | 9,178 | 297,590 | 312,772 | 310,837 |
| Represented by | |||||
| Unrestricted | |||||
| General fund | 6,003 | _ | _ | 6,003 | 7,017 |
| Designated | |||||
| Fabric Fund | —_ | 7,452 | o= | 7,452 | 7,452 |
| Friday Zone | _ | — | — | — | — |
| JAM Club | — | — | — | — | on |
| LIFT | — | 125 | — | 125 | 125 |
| Noah's Ark Tots MT | — | 1,166 | — | 1,166 | 1,166 |
| WFM | — | _ | — | — | _ |
| Youth Club | — | 435 | o- | 435 | 435 |
| Restricted | |||||
| Benevolent Fund | _ | — | 500 | 500 | 500 |
| Fabric Fund | _ | _— | — | _ | — |
| Fixed AssetFund | — | — | 294,000 | 294,000 | 294,000 |
| No 2 Acct | = | _ | 2,950 | 2,950 | _— |
| SpecialAppeals | _— | = | 140 | 140 | 140 |
There may be minor discrepancies in the totals if the pence are not being shown
22 January 2026 Page 1
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Section B Statement of balances
Unreetr cted Restricted funds endowmentExpendable endowmPerman en tt Totalicurrent Total last period
eicamnnee [omereeereezerere |ea]to fundneare s t £ [ to nearest £ to fundneare s t £ tofundneare s t £ eerto pn e riodarest £ fo nearestae£
Surplus / (deficit) shown on receipts and (8,950)
Payments account ,
(Agree balances with receipts and payments
account(s))
Fund to which asset belongs Market valuation Last year
to nearest £ t nearest £
— ——
Total
Fund to which asset belongs Cost (if available, Current ety i Last year
BS Other assets to nearest £ to nearest £ to nearest734000£
Total 294,000 294,000
Fund to which liability relates Amount due Last year
to nearest £ to nearest £
i —— —
Total
Fund to which liability relates Amount( due) Last year
to nearest £ ta nearest £
— — —
Total
Signed by one or two trustees Date of
on behaif of all the trustees Signature Print Name aD
approval
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OSCR Statement of Balances 2025 / Statement of balances 1
December 2014