Docusign Envelope ID: 572C77CE-FB68-41E6-849D-71796282474B
CHARITY REGISTRATION NUMBER: SC038153
Greenock Free Church of Scotland
Annual Report and Receipts and Payments Accounts
For the year ended
31 December 2025
I.A.STEWART & CO
Chartered Accountants The Mechanics Workshop New Lanark ML11 9DB
Docusign Envelope ID: 572C77CE-FB68-41E6-849D-71796282474B
Greenock Free Church of Scotland
Accounts
Year ended 31 December 2025
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 4 |
| Receipts and payments account | 5 |
| Statement of balances | 6 |
| Notes to the accounts | 7 |
Docusign Envelope ID: 572C77CE-FB68-41E6-849D-71796282474B
Greenock Free Church of Scotland
Trustees' Annual Report
Year ended 31 December 2025
The trustees present their report and the unaudited accounts of the charity for the year ended 31 December 2025.
Reference and administrative details
| Registered charity name | Greenock Free Church of Scotland |
|---|---|
| Charity registration number | SC038153 |
| Church address | 14A Jamaica Street |
| Greenock | |
| PA15 1XX | |
| Correspondence | 183b Carlisle Road |
| Blackwood | |
| Lanark | |
| ML11 9AT | |
| The trustees | Rev I M Watson – Interim Moderator (to 30 November 2025) |
| Rev. D MacPherson – Interim Moderator from 1 December 2025 | |
| G Strong – Elder (to 3 February 2026) | |
| J Lim – Elder (from 3 February 2026) | |
| D McLellan – Elder (from 3 February 2026) |
The above is the list of members of the Deacons Court (the trustees) who served during the year and to the date of this report.
Independent examiner Louise Watson Member of the Institute of Chartered Accountants of Scotland I A Stewart & Co The Mechanics Workshop New Lanark ML11 9DB
Structure, governance and management
Greenock Free Church of Scotland was established by the Constitution. It is a registered Scottish charity (No.SC038153)
The congregation is governed and administered by elected office bearers (all volunteers) and its Interim Moderator. The Kirk session, being the Interim Moderator and elected elders, has the responsibility for spiritual oversight, while the Deacons Court, currently composed of Kirk session members, plus elected deacons oversee financial and property matters. Under charity law, the Deacons are deemed to be trustees of the congregation as those with responsibility for day today management and control. This is distinct from the role of congregational trustees who are responsible only for holding property in trust.
Trustee recruitment and appointment
The Kirk session exercises its discretion in determining the most appropriate method of electing new Trustees (Elders & 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 program, new trustees are required to understand their statutory responsibilities as well as the responsibilities of their office within the congregation as elder or deacon.
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Docusign Envelope ID: 572C77CE-FB68-41E6-849D-71796282474B
Greenock Free Church of Scotland
Trustees' Annual Report (continued)
Year ended 31 December 2025
Objectives and activities
Greenock 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 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 around one hundred congregations in Scotland, as well as one 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 full time, degree-awarding college in the heart of Edinburgh for the training of ministers and other Christian workers and sustains an extensive Missionary program 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, it 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 news of a free and sovereign salvation through Jesus Christ alone.
The congregation is within the Glasgow and Argyll Presbytery and was not authorised by the Church to have a minister, but had an Interim Moderator appointed by the Presbytery of Glasgow & Argyll. The Rev D MacPherson was appointed from 1 December 2025.
The church building and the minister's manse are the property of the congregation and are held under the Church's Model Trust Deed.
Achievements and performance
The congregation has seen some encouraging growth during the year with the average Sunday service attendance now oscillating between 15 and 20.
The church continues to be well supported with pulpit supply from the Glasgow and Argyll presbytery with special appreciation for the ministry of the Rev. John Fairful who takes responsibility for three Sunday services a month.
The midweek service, Sunday morning service, and monthly evening service continue to be much valued by the congregation. Of note is the reestablishment of a Sunday School at the Sunday morning service, an aspect of church life that has been dormant for many years.
As an expression of the congregation’s Christian concern for those in need nonperishable foodstuffs are collected throughout the year and donated to the local Trussell Trust food bank for distribution.
The congregation hopes that with continued growth they will again be able to have their own minister, but meantime remain committed in their support of the national Free Church of Scotland both spiritually and financially.
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Docusign Envelope ID: 572C77CE-FB68-41E6-849D-71796282474B
Greenock Free Church of Scotland
Trustees' Annual Report (continued)
Year ended 31 December 2025
Financial review
During the year, the church raised £16,832 (2024: £19,104) and expended £18,412 (2024: £37,716) and thus used £1,580 from funds brought forward (2024: £18,612) leaving a total of £72,223 (2024: £73,803) in reserves.
Included within these figures are restricted funds totalling to £60,350 (2024: £60,350) (see note 6).
The trustees are satisfied that the level of reserves retained by the charity are sufficient to allow it to meet its day-to-day expenditure as it falls due.
Trustees' responsibilities statement
The trustees must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the charity during the financial year. The trustees are responsible for keeping proper accounting records which, on request, must reflect the financial position of the charity 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 charity and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
The trustees' annual report was approved on 14 April 2026 and signed on behalf of the board of trustees by:
Rev D MacPherson Trustee
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Docusign Envelope ID: 572C77CE-FB68-41E6-849D-71796282474B
Greenock Free Church of Scotland
Independent Examiner's Report to the Trustees of Greenock Free Church of Scotland
Year ended 31 December 2025
I report to the trustees on my examination of the accounts of Greenock Free Church of Scotland ('the charity') for the year ended 31 December 2025.
Responsibilities and basis of report
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 (the 2005 Act) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (the 2006 Accounts Regulations). The charity's trustees consider that the audit requirements of Regulation 10(1)(d) of the 2006 Accounts Regulations do not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the 2005 Act and to state whether particular matters have come to my attention. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for my work, for this report, or for the opinions I have formed.
Independent examiner's statement
Since the charity has prepared its accounts on an accruals basis your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I can confirm that I am qualified to undertake the examination because I am a registered member of ICAS which is one of the listed bodies.
In the course of my examination, no matter has come to my attention:
(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 the accounting requirements of 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.
Louise Watson Member of the Institute of Chartered Accountants of Scotland Independent Examiner
I A Stewart & Co The Mechanics Workshop New Lanark ML11 9DB
14 April 2026
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Docusign Envelope ID: 572C77CE-FB68-41E6-849D-71796282474B
Greenock Free Church of Scotland
Receipts and Payments Account
Year ended 31 December 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Receipts | |||||
| Donations and legacies | 2 | 12,926 | – | 12,926 | 16,752 |
| Charitable activities | 3 | 3,906 | – | 3,906 | 2,352 |
| ---------------------------- | -------------- | ---------------------------- | ---------------------------- | ||
| Total income | 16,832 | – | 16,832 | 19,104 | |
| ============================ | ============== | ============================ | ============================ | ||
| Payments | |||||
| Cost of charitable activities | 4 | 18,412 | – | 18,412 | 37,716 |
| ---------------------------- | -------------- | ---------------------------- | ---------------------------- | ||
| Total payments | 18,412 | – | 18,412 | 37,716 | |
| ============================ | ============== | ============================ | ============================ | ||
| ---------------------------- | -------------- | ---------------------------- | ---------------------------- | ||
| Excess of payments over receipts | for the | ||||
| year and net movement in funds | (1,580) | – | (1,580) | (18,612) | |
| ============================ | ============== | ============================ | ============================ |
The notes on pages 7 to 9 form part of these accounts.
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Docusign Envelope ID: 572C77CE-FB68-41E6-849D-71796282474B
Greenock Free Church of Scotland
Statement of Balances
Year ended 31 December 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| Unrestricted | Restricted | |||
| funds | funds | Total funds | Total funds | |
| £ | £ | £ | £ | |
| Bank and deposit balances | ||||
| Total funds brought forward | 13,453 | 60,350 | 73,803 | 92,415 |
| Excess of payments over receipts for the | ||||
| year and net movement in funds | (1,580) | – | (1,580) | (18,612) |
| ---------------------------- | ---------------------------- | ---------------------------- | ---------------------------- | |
| Total funds carried forward | 11,873 | 60,350 | 72,223 | 73,803 |
| ============================ | ============================ | ============================ | ============================ | |
| Assets | ||||
| Fixed assets at net book value | 52,631 | - | 52,631 | 53,538 |
| ============================ | ============================ | ============================ | ============================ | |
| Current Assets | ||||
| Giftaid tax refund due on donations | 460 | - | 460 | 330 |
| ============================ | ============================ | ============================ | ============================ | |
| Liabilities | ||||
| Utility etc not paid until after the year-end | 519 ============================ |
- ============================ |
519 ============================ |
1,440 ============================ |
These accounts were approved by the board of trustees and authorised for issue on 14 April 2026, and are signed on behalf of the board by:
Rev D MacPherson Trustee
John Scott
Treasurer
The notes on pages 7 to 9 form part of these accounts.
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Docusign Envelope ID: 572C77CE-FB68-41E6-849D-71796282474B
Greenock Free Church of Scotland
Notes to the Accounts
Year ended 31 December 2025
1. Accounting policies
Basis of preparation
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
Nature and purpose of funds
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the charity.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
2. Donations and legacies
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Donations | ||||
| Church collections | 10,357 | 10,357 | 11,663 | 11,663 |
| Other donations | 550 | 550 | 1,162 | 1,162 |
| Tax recovered on Gift Aid giving | 2,019 | 2,019 | 2,577 | 2,577 |
| Special collections | – | – | 350 | 350 |
| Legacies | ||||
| Legacies | – | – | 1,000 | 1,000 |
| ---------------------------- | ---------------------------- | ---------------------------- | ---------------------------- | |
| 12,926 | 12,926 | 16,752 | 16,752 | |
| ============================ | ============================ | ============================ | ============================ |
3. Charitable activities
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Manse and hall rents | 3,906 | 3,906 | 1,802 | 1,802 |
| Other income | – | – | 550 | 550 |
| ----------------------- | ----------------------- | ----------------------- | ----------------------- | |
| 3,906 | 3,906 | 2,352 | 2,352 | |
| ======================= | ======================= | ======================= | ======================= |
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Docusign Envelope ID: 572C77CE-FB68-41E6-849D-71796282474B
Greenock Free Church of Scotland
Notes to the Accounts (continued)
Year ended 31 December 2025
4. Expenditure on charitable activities
| Unrestricted | Restricted | |||
|---|---|---|---|---|
| funds 2025 | funds 2025 | Total 2025 | Total 2024 | |
| £ | £ | £ | £ | |
| Remittances to central funds | 1,742 | – | 1,742 | 11,560 |
| FCoS admin and other expenses | 16 | – | 16 | 120 |
| Pulpit supply and communion | 3,630 | – | 3,630 | 4,634 |
| Trustee expenses | 98 | – | 98 | – |
| Church repairs and maintenance | 1,952 | – | 1,952 | 11,852 |
| Heat and light | 4,238 | – | 4,238 | 2,597 |
| Council tax | 1,988 | – | 1,988 | 2,442 |
| Insurance | 2,522 | – | 2,522 | 2,481 |
| Presbytery dues | 181 | – | 181 | 157 |
| Presentations and gifts | – | – | – | 269 |
| Sundry expenses | 725 | – | 725 | 1,604 |
| Independent examiners fee | 1,320 | – | 1,320 | – |
| ---------------------------- | -------------- | ---------------------------- | ---------------------------- | |
| 18,412 | – | 18,412 | 37,716 | |
| ============================ | ============== | ============================ | ============================ |
5. Trustee remuneration and expenses
Trustees do not receive remuneration for services rendered as Trustees.
All Free Church of Scotland congregations with a minister are expected to contribute to the Sustentation Fund of the denomination the full costs of ministry, including stipend, NIC, pension and an administration levy unless they have authority from the Home Missions Board to remit a lesser amount. All ministers in charges are paid from the central funds of the Church.
No minister was in post during the year. The Interim Moderator is considered to be a trustee.
Travel and subsistence expenses as shown in note 4 were paid to two trustees.
6. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | At | ||||
| 1 Jan 2025 | Income | Expenditure | Transfers | 31 Dec 2025 | |
| £ | £ | £ | £ | £ | |
| General funds | 6,739 | 16,282 | (18,412) | (1,147) | 3,462 |
| Fabric fund | 6,714 | 550 | – | 1,147 | 8,411 |
| ---------------------------- | ---------------------------- | ---------------------------- | ----------------------- | ---------------------------- | |
| 13,453 | 16,832 | (18,412) | – | 11,873 | |
| ============================ | ============================ | ============================ | ======================= | ============================ |
General fund
These funds are for the general running costs and congregational activities. Fabric fund
Money has been put aside to assist with any repairs and maintenance arising from time to time.
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Docusign Envelope ID: 572C77CE-FB68-41E6-849D-71796282474B
Greenock Free Church of Scotland
Notes to the Accounts (continued)
Year ended 31 December 2025
6. Analysis of charitable funds (continued)
Restricted funds
| Restricted funds | ||||||
|---|---|---|---|---|---|---|
| At | At | |||||
| 1 | Jan 2025 | Income | Expenditure | Transfers | 31 Dec 2025 | |
| £ | £ | £ | £ | £ | ||
| Community worker fund | 60,350 | – | – | – | 60,350 | |
| ---------------------------- | -------------- | -------------- | -------------- | ---------------------------- | ||
| 60,350 | – | – | – | 60,350 | ||
| ============================ | ============== | ============== | ============== | ============================ |
Community worker fund
Dunoon Free Church Deacons' Court gave £60,000 to the charity for the specific purpose of funding a community worker.
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