Scottish Charity No SC038140 Kilmallie and Ardnamurchan Free Church of Scotland Trustees, Report and Financial Statements Year Ended 31 December 2025 Page 1 of 14 Kilmallie and Ardnamurchan Free Church of Scotland Church Informatlon Business address Glenpane Street Caol Fort William PH33 7AU Property Trustees David Maccallum Dr Alan Massie Craig Murray Graeme Ferguson Deacons, Court Rev Dr Euan Dodds Minister David Maccallum Elder Dr Alan Massie Elder Craig Murray Elder Graeme Ferguson Elder Duncan Kennedy Elder Nathan Kish Elder- from March 2025 Simon Drysdale Deacon Peter MacGillivray Deacon Graham Mackenzie Deacon lain MacAskill Deacon Independent Examiner Marie Mcmillan Voluntary Action Lochaber An Drochaid, Claggan Road Fort William PH33 6PH Bankers Bank of Scotland 62 High Slreet Fort William PH33 6AE Solicitors Blackadders LLP 10 Euclid Crescent Dundee DD1 1AG Page 2 of 14 Kilmallie and Ardnamurchan Free Church of S¢otland Report of the Trustees for the year ended 31 December 2025 The Trustees are pleased to presenl their report together with the financial 51atements of the church for the year ended 31 December 2025. Status of Charity and Governing Document Kilmallie and Ardnamurchan Free Church of Scotland is unincorporated and governed by its Constrtution. The church is a registered Scottish Charity ISC038140). Alms and Affiliation The Free Church of Scotland currenlly has over 100 congregations in Scotland, as well as two in London and five 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 congregatsons. Dating from 1843, bul with its roots in the Reformation, it owes rf(s distinctive title to its historical struggle to remain 'Free from stale interference in its spiritual and internal affairs. It has close and active felations 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, consequently, derives its form of leaching, worship, minislry and government from it. The main emphasis in the service of worship is Ihe preaching of the Gospel - the Good News of a sovereign Salvalion Ihrough Jesus Christ alone. The Free Church of Scotland is a Presbyterian Church adhering in its worship and doctrine to the posltion of the Free Church of Scolland at the Reformation. There is an explanatory document which explains the origins of the Church and which gives historical background lo the Church coming into being in 1843 and lists the documents in which is embodied its constrtution. The document is available on request from the Free Church of Scotland, 15 North Bank Sl, The Mound, Edinburgh, EH12LS. Kilmallie and Ardnarnurchan Free Church of Scotland is a congregation of the national Free Church of Scotland Working towards the common aims sel out above. The congregation is within the Presbytery of Inverness, Lochaber and Ross. The congregation is authorised by the Church to have a minister paid from central funds of the Church. The Church buildings, Minister's manse and the residential property "Forglen" are the property of the congregation. Trustees and Office Bearers The congregation is governed and administered by elected office bearers Ivolunleers without paymenll and its minister. The Kirk Session, composed of the minister and elected elders, has responsibility for spiritual matters while the Deacons, Court, Composed of the Kirk Session with any elected Deacons, is responsible for financial and material matters. Under charity law, the Deacons, Court are deemed to be trustees of the congregation as those with responsibility for day to day managemenl and control. This is distinct from the Congregational trustees who are responsible for holding congregational property in trust. The Deacons, Court are assisted in financial matters by a finance assistant. Page 3 of 14 Appolntment of Charity Trustees The Kirk Session exercises its discretion in determining the most appropriate method of electing truslees (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 sefved Ihe church for some time in various roles and would be familiar with the church's values, its standards, aims and day to day operations. As part of the induction programme, new trustees are required to understand their statutory responsibilities as well as their respon5ibililies of the office within the congregation as Elder or Deacon. Grant making policy The church makes grants from trthed gift income to individuals and organisations that are generally known to the trustees of the church. The beneficiaries are involved in activities or ministries compatible with church objectives. During 2025 donations were made lo Compassion to sponsor a child in Haiti. Oswestry Free Church camp and the Lingards (mission partners in Greecel. Statement on risk The Trustees assess the major risks to which the COng￿gatION is exposed on an ongoing basis and have established procedures lo mitigate those that are identified as a result of these reviews. Reserves policy The policy of the Trustees is to aim to relain sufticient reserves to meet Ihe cost of any regular commrtmenls, as well as a contingency to enable it to continue lo develop further projects. Objectives and activities The congregation aims to maintain the public worship of God and to foster Christian fellowship,. to evangelise the local area by proclaiming the Gospel of the Lord Jesus Christ. the exercise of pastoral care and the provision of practical compassion for those in need., to uphold and further the interests of the Free Church of Scotland., and to participate in the worldwide promotion of Christian fellowship and the advancement of the Christian faith. All the business and proceedings of the Congregalion shall be conducted in accordance with the constitution of the Free Church of Scotland, under the supervision of the Presbytery of the bounds, and in terms of the Acts, deliverances or directions of the General Assembly of the Free Church of Scotland. Pa9e 4 of 14 Achievements and performance 2025 was an active and varied year for the congregation in our pursuit of our charitable aims. We held weekly morning and evening services in our Kilmallie building. These are open lo all in the community. A creche and Sunday school ran alongside the services and a time of hospitality was shared after each morning service. We studied various books of the Bible including the Psalms and the Gospel of Mark. The youth fellowship continued regularly for those in High School, drawing young people from other congregations and the local communty. The group worked through the 3,2,1 course (which was also run as an evangelistic course on Tuesday evenings). We welcomed visiting preachers lo conduct our communion services and admitted one new member. Our services are livestreamed over the inlernet and also to our church building in Acharacle. In- person services and a Sunday schoo1 were also held in Acharacle. Following the refurbishmenl of the building we began livestreaming services from Acharacle to the Kilmallie building. The Sunday school still meets in the Acharacle community centre while the services proceed in the church building. We conlinued lo hold a monthly service in Kilchoan outside of Ihe summer when local supply is in place. We welcomed a number of preachers to conduct seN1￿$ at the mosl Westerly point of the British mainland. We are grateful lo the Church of Scolland for the use of their modern church building. Our rnini51er, Euan, attended a millisterial conference in Jackson, Mississippi where he was able to share about the work in Lochaber. We later welcomed a group of visiting Americans to a Rural Conference Day in our building. Scottish Action for Mental Health ISAMHI also hosted Iraining for sports chaplains in our facilities with the building being offered free of charge to support Iheir work. The Kilmallie church hosted a variety of regular midweek minist￿e5. On Monday evenings there was a fellowship group for those whose lives are affected by addiction. Tuesday evenings saw a combination of prayer meetings and study groups exploring a range of different resources. There was a fortnighlly ladies, Bible study on Wednesdays. Two community groups were hosted by our congregation on Thursdays- a toddler's group in the morning and a craft group in the afternoon. The Saturday event- Families Allogelher in the Hall {F.A.l.T.H.} - continued to be well attended by local families who engaged with the activities and lessons before sharing together a warm meal. A Christmas craft and bake sale proved popular. Towards the end of the year a fund-raising quiz was hosted on behalf of Tearfund, as well as a congregational Christmas lunch. Collections were laken at both events and given to the work of Tearfund and our mission partners in Greece. The Kilmallie church building was also hired out to external organisation5 including an early years group and a local musical initiative 'Lochaber Music for All,. A Bible study group from a local Church of Scotland congregation was enabled to share the space at no cost. We also hosted a regular support group run by Macmillan nursing and a whole day palliative care conference for NHS staff. The Forglen manse was rented to a local family. Bolh rentals bring in significant income to help with the costs of our properties. A significant repair was undertaken to the glass gable end of the Kilmallie building. We continued to support two ministry families. Matt and Maria Lingard are working in Athens among students, refugees and the urban poor. Our church is their sending church. Nathan Kish setved the church in a wide range of ways as our Minister in Training. Nathan compleled his training in the autumn and is currently awaiting a call. He conlinues to preach as an elder of the congregation, having been elected al the start of the year. One young man who attended our congregation has gone to serve the Lord in Africa. We rejoice in the faithful support of the congregation and give God all the glory. Page 5 of 14 Financlal review In relation to congregational funding.. Donations to the General, Building and Maintenance and Acharacle funds in 2025 £75,774.6012024 = £98,025 25) (General, Building, Acharacle), with new generous donations from the congregation and the Board of Ministry towards supporting our Minister in Training, with £8,530 given in 2025. £14,699.78 was received as Gift Aid income from HMRC for donations {2024 = £18,825.50). The church received £10,800 from renting out the Forglen manse in 2025. Income from room hire was £8,892.97. Many thanks lo the members of the congregation who make it possible to open the church foi these events. The congregation was able to remit £55,588.58 to central church fund512024 = £51,941.96). This amount met the full Ministry and admin costs sel by the Church, as well as a contribution towards our mi55ion levy,. we were unable to remit our full mission levy due lo the increases in Ihe everyday running of the church. The congregation repaid £19,601.64 including interest towards the church building loan for Kilmallie. £110,487.84 remains to pay on the loan including interest. The Minister's stipend is paid by the Free Church of Scolland in Edinburgh. The church was able to make donations in 2025 to a number of organisations.. Compassion.. £384 supporting a girl in Haiti. Oswestry Free Church Camp.. £782.45 Tearfund.. £847.23 Lingards (mission partners in Gree￿).. £100 Funding has also been received towards supporting our Minisler In Training, Nathan Kish. in his role. The congregation have continued to generously give, as well as a grant from the Free Church of Scotland (£2,750). The donations, gift aid and grants received during the 2 years of the post have fully mel the cost of this role. The conference rental income is designated towards the repayment of the Kilmallie building loan. The church received a grant from the Corrour Foundation, £2,500 for use in 2025 and a further £2,500 for use in 2026. The 2025 grant of £2,500 has been used to repair the roller-shutters in the church kitchen, which are necessary to comply with food hygiene and health and safety requiremenls. Repairs have been necessary to the shore front gable end of the Kilmallie church. These have lotalled £6,470 including the hire of scaffolding. A grant of £3,000. which was promised towards Ihe Acharacle fefurbishment, was received in 2025. Principal sources of funding The congregation receives its funding by way of standing orders, weekly offerings and Gift Aid donations. The church building is a150 hired out to groups and businesses during the week from which the church receives a rental income. Page 6 of 14 KILMALLIE AND ARDNAMURCHAN FREE CHURCH OF SCOTIAND Notes to the Accounts For the year ended 31 December 2025 1. Basis of Accounting These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment IScolland} Account 2005 and the Charities Accounts {Scolland) Regulations 2006 (as amended). The Deacons, Court agreed to prepare Receipts and Payments accounts from 2020 and have tried to their best endeavours to calculate the figures to match thi5 basis. VAT The congregation is not registered for VAT and expenditure includes VAT where applicable. Tax Refunds Tax refunds shown in the Income and Expenditure Account are the lax refunds received from HMRC in respect of Gift Aid donations. 2. Nature and purpo$e of funds For the purpose of the Receipts and Payments account as shown, funds are defined as follows.. Unrestricted funds are those that may be used at the discretion of the truslees in furtherance of the objects of the charity. Desl The nated funds are unrestricted funds set aside for a specific essential or future purpose. rdnamurchan fund is a designated fund. Restricted funds are those which have been received for Ihe objects of the charity and specified for a reslricted purpose within these objects by the donor. The funds include the Building and maintenance fund, Acharacle General restricted fund, Acharacle restrided building fund, Jelly Tots, Youth Work and the fund lo support our Minister In Training. Fixed Assets.. The congregation owns the Kilmallie and Acharacle church buildings, as well as the Camaghael manse. Banavie and residential property Forglen, Old Banavie Road, Banavie. The manse was informally valued by Court member5 at 31st December 2020, on the basis of sales of similar properties, at £290.000 and Forglen at £270,000. Both properties are shown at these amounts in the Balance Sheet. The manse is insured for £1,000,000, Forglen for £1.000.000, Kilmallie church for £1,604,597 and Acharacle church for £661,250, and the church contents for £158,189 and £75.000 respectively. 3. Related Party Transactions The Minister receives his stipend paid from the Free Church of Scotland in Edinburgh and the Finance A5SlStant's and Minister In Training's salarie5 are paid centrally from the local church funds. The Minister in Training was trustee from March 2025 to March 2026 (employed until Ihe end of October 2025). Page 7 of 14 Kllmallie and Ardnamurchan Free Church of Scotland tharity Nurnbei 5C038140 R8coipts and Payment5A[co￿llt Fotthe Y*af Ended 31st De¢eMb*r 2025 Uniestrided Funds Re5tncted Total 2025 Fund5 2024 Dthi•tlons, Grants&ioKx5Ès 5?.3£8 9.957 18.4 4.742 9a02S 18,82S 15 14.7(f D¢ThatiQll5- FAITH iyothhworkl O¢ThatlQD5- R2R O¢ThitlQll5- f4tstt&f4tsri4 h*SSjun work 627 436 243 556 DoThati¢ns- Oswes¢ry Frte ChvrthQmP 14.750 FunrttySirt8 a00￿ &MaÈazines 370 3FU 756 997 246 L350 997 iio Investments 7.776 7.776 otherlrbLvmp io. lop 7.993 244 L410 ConlÈrertco RoomHire g.8y3 1,1 430 l7SO 17 GI￿1&10rAChaTarIE refutbishment Gi•t5forAchart¢leAVtppl*eneDt 11877 Tot￿ Recéipt5 85.651 ILO53 219.465 Page8of14 PAVMENT5 Sundrn15iDgEynses 16 GenBrnIPAMties 719 7.936 47 549 485 21136 L017 278 2L 20.591 lrtisiers Expensts. EleLtriiity and6a5forma￿t Mnisterfs Expenses. Manse Phone BIDadbind 278 392 711 L103 L531 3,263 Ll52 10.938 L297 l.A7 1.302 *niSter's Expenses. M5cell￿20us Coufiul IW*el MèTh5e He*in8 Property, MaiThtenartce OeonifflB Propem fvtsiThtenancÈ. FoTglenRepa1I5 3,252 1.392 I.￿2 9.650 L297 858 Chvrth Wt*lng&Ughllng L136 192 6,lQO 617 55,589 2,017 6.￿5 715 5L942 L691 515 55.589 L502 L253 L265 139 1198 550 ChurthGpnErd FuDd5 [e￿(eSa￿d0therF?es Phorte &Cornmuni¢at4on ooks.Stationeryand Wgaiints GlhAid Fees Pie5bylery￿e5 SundfjeS- Kitthen 516 L266 187 47 2.176 L148 ify) 174 $50 272 170 15.8n Achèr4cle AV5V5tpm LO* rteoayment 11.434 a167 19.f4)2 FCofS- Frte Chvr(h Camp Leale15Fees oswestry FreeChur(h CamplLaurall￿￿￿1lIWr&V) TeaTfund- BIEQuiE Night 783 Lts9 433 626 1oanCharEes&5tatutsry Profe551un* FEE5 P4ymentfrorn celltr￿ Office Fund5 Ttsta Paympnts 89.170 147,513 302,486 Page 9 of 14 Sutplu51Dpliot fwye4r 1479 18.2W) 183.ox Fukd5 BroughtForwaid 33.918 39.?64 7.1*3 21Q.765 293.785 CaTrieJ Forvéèrd 30.3 13E.56R 201565 21q765 AepresenleJ by. tntAssets lJnrE5trrcIedJv￿￿s Restn¢tvdlunés" AoaOtORerOvery 4,195 Il223 11.7UJ 7.874 179 12 1591 18151 AcharadÈ Bulldin8Fund CraftGrouP AcharadeGefflèral Fund R2R Ciaftandcile Sale5 05we5try Freechurth Camp Teèrfvnd Matt&Ktsna WeltomeGiftich)ddsl 2.732 3.213 ii.J¥i 1732 11.3091 363 Warm Space 12.914 DesignofeL(funds' ArdfiamurEhanFunds ¢48S 1244 IW485 FOr8len Rental Fund5 IldiD8Luan ICvThfeTPll(e 8oomHirpl 3.464 6J6 i¥S&2 202.565 210.765 Page 10 of 14 Kilmallie and Ardnamurchan Free Church of Scotland Statement of Balantes As at 3151 December 2025 2024 Notes BankAccounts Opening Balance5 T￿nsfer$ 4Q636 76. 47,5 183,0201 18.2(Xll Closing B312nce 31437 Fund5 Held4tthp Céntral Office Opening ealance 170.128 217.688 147,5WI Closin8 Balance 170,128 170,128 Tot31 MonetaryA55et5 210.765 P&sÈNes Unrestricted FuDd5 ￿n￿Stntted Fund5- Central Offi De51gnated Funds- Central Office. Re5triaed Fund5 Oe5ignated FuDds 18.2871 38.587 131,541 33.703 7.021 14.6691 38,587 13l541 39.764 5.Y2 202,565 210,765 From s31e of Kilchoan Man5e- these fund5èQ tD bonefitthe work in Ardnafnurchan. Fromsale of K￿lC￿03￿ Free Chufch Stalemeffl of Assets Kilmallie Manse 2￿,( 575.rm 75.(ri) 655.111 270.((() 575.roi 75.(K)) 655.111 270,LKY) Acharacle CoDtents L865,111 L865,111 In¥esiments Share Pool Units- 1413 5915ustent3tion Endvwments- £3.635 WSustentatioTh Endowments- Achatstle 1Strontian- É3.574 5 SuStènt3tion Endowmen15- AfdnamufchaD- £1,438 Free Chvrchof Scoiland- Kilmalli2 New Build 110,487 124.325 Approved bythETrustees and slgned on thelr behalf by the undemoted.. &Ys> / DrAlan W55it TTUStee Craig Murray Trustee Page 11 of14 Kilmallle and Ardnamurchan Free Church of Scotland Note5 As at 31st tlecember 2025 l T*nÉlble FiMedA5sets A5 listed in the Statement of a55ets, the congregation ownsthe tsndernoted buildinES:_ Acharacle Free Church Kilmallie Free Church Manse Forglen Manse 2 Tran58rtlons wlth Twsiees There were notransact10Th5Wlth Trustees duringthe year. 3 BankAccount51 Oihev 2025 2024 Oppnifig Balances Tre35urer5 Aciaunt Pay Pal Petty Cash 37,695 2,881 73.803 1233 40,636 76,(YJ6 Tre35urer5 Aciount Pay Pal Petty Cash 29.360 3,016 37.695 1881 32,437 40,&36 4 Amounts held bythe Central Church Funds held ascash 170,128 170.128 5 Unre5knctEd Funds Balance at 1st January 2025 Balantr at Resources Transfers 31st De¢etnber Expended 2025 Incoming Resources Vnresiricted Funds 33.918 85,652 189,2701 The Unrestricted Fund enioTnpa55es all income and expenditure relatingtothe pritnary focu5activitie50f the charity, other than rhose for which fundinE is restricted orde51gnated. Pag?12of14 6 Restricted Fund5 Balance at tst January 2025 6a5ance at Resource5 Transfers 31st December Expended 2025 Incoming Resources Road to Recovery Buildin8 & Maintenance Fund Holiday Club, Youth Work, JellyTots Thursday Toddlers Acharacle Building Fund Craft Group Acharade General Fund R2R Craft and Café Sales O$wesiry Free cttu￿h Camp TearL Mall & Maria Welcome Gift (Doddsl LeavingGift (Ross) Corrour Foundation Warm Space Nathan Kish 4,195 11,7 7,874 4,195 12,223 7,885 19,128 118.6141 556 12681 3,591 2.732 3.213 11,3091 756 2,745 1,1341 13,2401 997 14851 18491 Iirx)) 463 40 1500 305 12,914 121,4441 Total Restritted Funds 39,764 42,(A)8 148,6691 33,703 7 Oe5i8Trated Funds Balènce at tjanuary 2D25 Balance at Resources Tran5fer5 31st December Expended 2025 Incomirig Re50urce5 Ardnèmurchan Fund Ardnamurchan Interest on Funds held by Edinburgh Forglen- Property Repèirs Fund Conference Roorn Hire 128,485 128,485 2,fKJ2 1160 8,893 11.2971 18,271) 616 Totèl Desi8nèted Funds 137, IL053 19,5741 138.562 The Ardnamurihan Fund is made up of the Ardnafflyrchan de5i8nated fvnd and the Kilchoan Church 53le (held by Free Church of Scotland- Edinburghl. 8 Bank Recorsdllatlon5 Treasurers Pay Pal Aicount Petty Cash Account Total Opening Ledger Balance 37,695 2,881 40,636 Receipts Payments Closing ledger Balance 139.113 1147.4481 29.3[ 2LIJ 1651 3,016 139,313 1147,5131 32,437 Bank Statement 31st December 2025 29,3 3,016 32.437 Outstanding lodgements.. Outstanding cheques.. 32.437 P4e13of14 Kilmallie and Ardnamurchan Frte Church of Scolland Charity Number SC038140 Independent examiner 5 report io the trustees on the unaudited accounts of Kilma]Jie and Ardnamurchan Free Churcb of Scotland. I rvp(irr (iii the accuunt4 1)t kd[￿l]ie 2Iid_4Ldn31nurchaii FrEr Church <)l%c(>tland l(>[ Ihe }'¢ar ended 31%r Decexnber ?U?5 let ()ut ijn the prcVi<>US 6 paxe Respective responsibih'ties of trustets attd indepertdertt examiner The charitl. % Twstee% a£e Le*p)n%iblc fi)L tht PtrP8tyiJI)n ()f ihv RCC¢>Unti in acc(IrdAAce with the temi% (If thc Chatitie% aiid TLuNte￿ Illvlitmrnt l-4ci)tlandl -Icr 9005 2nd th¢ C.h?oiie% .Icc<>unti l%c(Itlandl Rc¥ulatli)lli ?006. Thc challtlr tIUiteEi Cl)ll%idrt that the audji rr4uifcmciif iJl'Rtwlarii)n 10111 lal r<) Icl ()Ithe.Icc(Junti KEsyu13tliJll% n(Jt appli. Lt 1% In!. tespi)nsibiknt!' t() the aCCiiunE% urt(ici 44111 Icl (If the.lct aiid til %tatE whtthtrparticulat tnattetl haiyt c(jrt￿ r(] mi aii¢nti(Jn. 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I expie%% Rn audir iipitliiill ijil tht vltw K71i'tIi b!. tljt actiiuAI¥ Independent examiner's statement In ci)nnecti()n with tny examinatl(Jti, tlij Inattcr h2% ci)me my aiienii<)ii'. which ￿Ve* ill￿ fca%iJnablc cau%¢ t(J b¢lJ¢vc ihar in ani. rnsierial respect thc tr4UlrLillrnt%". ti) keep acciJuntit]¥ reci)tdi In acci)￿anC￿ with %¢ClJ(In 441111*1 i)f the ?005 .4ct 2iid Rrkrndatlijrt 4 i)f thc 2D06 .Icc(>unr% RtKry1at￿(1n￿, an ti) Ptepa£r aCCI)Unt% wknch d¢¢iird with ihe acciiuniJn¥ rec(>rd% and c()￿)151 wirh R¢Kul¥tli)n 9 Jf the 2006 .Icc(iunr% R¢Kuliti(In% have n()t b¢ert mvr. (Ir 2 t(1 which, Jn txiy r)Pitu