Scottish Charity No. SC038154 Kinloch Free Church of Scotland Trustees, Report and Receipts and Payments account Year Ended 31 Dernber 2025
Kinloch Free Church of Scotland Contents of the Trustees. Report and Receipts and Payments Account .[oi' Ihg yeur elided 31 D¢L¢nib¥r 2025 Page Church Infomiati)n Rer of the Trustees Retx)rt of the Independent Examiner Receipts and Payments Account statement of BalanS Notes to the Accounts 8-11
Kinloch Free Church of Scotland Church Information Tnee$ Kinloch Free Church became a registered Scottish Charity on 9 May 2007. It is registered under the name Kinloch Free Church of Scouand. The memtkrs of the Deacons, Court are the Trustees of the Charity, Contact Address Mr A Mackay l Ballalan Isle of Lewis HS2 9PN Trearer Mr John A. Ettles 33 Balallan Isle of Lewis HS2 9PN Bankers Bank of Scotland 47 Cromwell Street stornoway Isle of Lewis Solicitors Balfour & Manson 54-66 Frederick Str*t Edinburgh EH2 ILS Independent Examiner John E Moffat BA FCA ctB Services 63 Kenneth Street Stomoway Isle of Lewis
Kinloch Free Church of Scotland Report of the Trustees The Trustees are pknsed to present their report together with the financial ststements of the church for the year ended 31 December 2025. ststus of Charity and Governing D¢Kument Kinloch Free Church of Scotland is estsblSshed by Constltutlon. Kinloch Free Church a registered Scottish Charity on 9 May 2007. Aims and Affiliation Kinl¢xh Free Church of Scotland is a congregation of the Free Church of Scotland working towards the common aims set out bek)w. It is a Presbyterian church adhering in its worship and doctrine to the position of the Church of Scotland at the Refomiation. 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 d(Kument is available on request from the Free Church of Scotland, 15 North Bank St, The Mound, Edinburgh, EHI 2LS. The Free Church of Scotland currently has over 100 congregations in Scotland, as well as one in London and four in North America, ar¢d sister Churches founded by mI10n work in India, Peru and South Africa. The Church also ha5 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 corKluct of public worship and associated matters in the context of local congregations. Dating from 1843 but with its roots in the Reforn)abon, it owes its distinrtlve tltle to Its historical strugg to remain 'free' from state interference in its internal affairs. It has close and active relats.ons with mary other Refomied churches of Jesus Christ throughout the world and stands firmly in the tradition whidi 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 Western Isles Presbytery and is authorised by the Church to have a minister paid from the central funds of the Church, The Church building and the Ministerfs manse are the protty of the congregation and are held in trust by locally elected congregational trustees under the Church's Model Trust Deed Trustees and Office Bearers The church is Presbyterièn in government and its day to day running is undertaken by the Elders (the Kirk Session) and the Deacons (the Deacons, Court). The Deacon5' Court's specific function relates to the material and financial business of the congregatlon, whereas Elders are charged with the general and spiritual oversight of the congregations. (It is accepted practice for the Minister and Elders to also be in membership of the Deacons, Court). Under charity law the members of the Deacons, Court are deemed to be the Trustees of the Congregation. h15 is distinct from the role of congregational trustees responsible only for holding proFtrty in trust). The Deacons. Court (the Trustees) who served during the year were as follows'.- Mintster Rev Paul Murray Elde Malcolm Macdonald, Angus Mackay, Angus Morrison, Donald Martin, Roderick A. Macaulay, Donnie Macleod Kenneth D Mackenzie, Murdo D. Mackenzie, Murdo E. Ferguson, Angus Macle(xl, Murdoch M. MacLeod
Kinloch Free Church of Scotland Report of the Trustees Congregational Trustees for holding Property The Congregational Trust for the holding Property who seryed durlng the year were: Angus Mackay, Angus Morrison, Roderick A. Mac3ulay. Murdo D. Mackenzie, Donald A. Martin, Angu5 Macdonald Appointment of Trustees The Kirk session exercises its discretion In determlnlng the most appropriate method of electlng new Trustees (Elders and Deacons). Any election process will also 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 objectNes as well as its day-to-day operations. As part of their induction programme, new Trustees are required to understand their statutory SponsIbl11ty as elder or deacon. Achievements and Performance Two weekly Sabbath services are held in English, and Gaelic services are nomially held on the second and fourth Sabbaths of the month, apart from during holiday periods. Prayer Meetings are held on a Wednesday and every first Saturday evening of the month. Communion servIs We held in Eoth March and September of this year. The Congregational Annual General Meeting was held in June. We have had a variety of guest speakers at Missionary and Fellowship Meetings including Hej Hungary Camp, Trinitarian Bible Society, Blythswood, Free church Camps, The Shed Project, Campaigners and the European Mission Fellowship. Kinloch Fr* Church was allocated oswestry Seniors the 'Adopt a Camp, summer camp arrangement for which material support was provided. Our Sunday School and Youth Fellowship continued through the year with a Creche available for those under school age during the morning seNice. The T¢)ddler Group meets on Tuesday in the Macrae Room. Campaigners for Primary 1-7 pupils continued to meet in the Balallan Hall on a Monday evening. The Youth Café for Primary 7 to Secondary 6 pupils continue5 to meet on a Friday evening during temi time, also in the Balallan Hall and iK)th run by volunteers. The FcN)d and Baby Bank has not been artive, but continues to be available to tt)ose In the community who need it. Numerous fabric projects were undertaken throughout the year, including a new Solar PV and battery system, and line marking of the car park.
Kinloch Free Church of Scotland Report of the Trustees Financial review Pnnc1palsour of funding The church receives it's funding frcffi church members and adherents by way of weekty offerings and Gift Aid donations. Results for the year The receipts and payments account for the year is set out in pages 6 to 11. The statement of Balances on page 7 reflects a deficit of funds of £1,803 (2024 deficit £1,494). This has resulted in Totsl Funds held decreasing to £69,76212024 - £71,565). At the 31st December 2025 the loan liability relating to the refurbishment of the church was £71,798 {2024 £96,187), inclusive of accruing interest. Statement on Risk The Trustees assess the major risks to which the charlty is exposed on an ongoing basis and have estsblished procedures to mitigate those that are identlfied as a result of these reviews. On behalf of the Trustees Trustee Dated.. O& . E
Kinloch Free Church of Scotland Report of the Independent Examlner to the Trustees for the year ended 31 DmIEr 2025 I rep)rt on the accounts of the charity for the year ended 31 Decemkr 2025 which are set out on pages 6toll. Respective responsibilities of trustees and exarniner The charity's trustees are resEx)nsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment {ScoUand) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations dtxs not apply. It Is my responsiblllty to examine the accounts as required under section H(11 (c) of the Att and to state whether particular matters have come to my attention. Basis of Independent examinerfs statement My examination 15 carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting record5 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 trustee5 concerning any such matters. The procedures undertaken do rt provide all the evidence that would be required in an audit, and consequendy I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course of my examination, no matter has come to my attentlon l. which gives 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 Regulation 8 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, accounts to be reached. ention should be drawn in order to enable a proper understanding of the Name: Joh E Moffat BA FCA Professional Body: Institute of Chartered Accountants in England and Wales Address: CIB Services 63 Kenneth Street Isle of Lewis Stornoway HSI 2DS Dated: 6[,[IL
Kinloch Free Church of Scotland Receipts and Payments Account Year enijed 31 Decernber 2025 Unfestrl¢ted Restrlcted Funds Funds 2025 2025 Total 2025 Total 2024 Voluntary Income Income from Charitable Activf(les Bank & Deposit interest 65,526 76,499 142,025 122,248 1,292 954 1,702 1,702 65,526 79,004 144,530 124,494 other Income Sale of Mottsr Vehicle 285 285 7,700 Total R Charltable activities Governance costs 76,665 438 69,515 146,180 438 133,274 414 146 618 133 688 Net ReceiptsllPayments) before Transfers (11,292) (1,803) (1,494) Transfers 11151 115 Surplusl(Deficit) for year (11,407) 9,604 {1,803) (1,494)
Kinloch Free Church of Scotland Statement of Balances At 31 December 2025 Unrestrirted Restricted Funds Funds 2025 2025 Total 2025 T4)ts1 2024 Bank & De it Balances Bank & Det baTrS brought forward 17,350 54,215 71,565 73,059 Movement in year: Surplusl{Defiatl for the year (11,4071 I1,3) {1,494) Bank & Dep)st baknces carrd forward Additional Information FixedAssets Heritable Property Motor Vehide 369,294 369,294 388,730 Current Assets Grft aid Debtor 798 Liabilltles Poard of Trustees Loan The Accounts detaId on Pages 6 to 11 were ap0ved by the Trustees and signed on their half by the undernoted Trustee Trustee Date 02,06.ZQ Date 36
Kinloch Free Church of Scotland Notes to the Accounts Y8ar E[ed 31 DÉttmber 202S l. Accountyng PolkJ¢s [iNl81 stsrements ve LYepar utthr his1 cost cixwention, ar under the wlddlms down th2 Staten)entol Recommerthl Pfacbce. knunting ar Rewtii¥J Irw15ed 2(451 en Prepar a Q5h b351S A Statemertofthe stthin in lIeS to thets. a n(yk(&sh therefo wt Itl in repts ard paTrts xcourt. Chuvth Income W(Umtary rtome and tnk int&est LS accou rot Wrt reteffj. 5tst•mwtat Ualart•s the purpw of thesiatemert of 8abro5a5 51wion pape 7. fundsaredeflr& ès IclbM.' unre5twlrt fvTrds gTrts othr rKwved obJ&ts of thuKh wrtw furttw pJse ènd ale avèiktle as wral lunds IJe¥9npW iewtyit ufYestrth1 furfswhth t¥e in eannaw Iy vTrU for patrurwnh)s R4£trktsd funds rtome wNch has been Ied fot oblts ol tr thuich srctsd lor a re5trthJ piYtw)5ewiihin tIObJ& by the a(r 2. T11tr5tee R•rnun¢rnllw Jnd Rdwtsd P¥wtyTriMacUons tri thÈ was reimburseo Iorexpen tCthllin9 £7,363. rr1rjthe ye& trthng £28,960 w&surrj rArt Murtay Corththn Lkniid, WhdIrtOrSare ihe tslherand the brOthÈrStf Ttee P M.
Kinloch Free Church of Scotland Notes to the Accounts Year 31 December 2025 3. Movemenrskn Fw Atljan At31 De£ GetrTrl Fut 17,350 65,811 77,103 {115) 5.943 77 103 PToperty Fu Spec1 Cdhxt SUW Fu MwJaZS. &CO's CD Ministry Women fv ML%S Klnlxh Campawrs Fcth Eank &iby ar TOddr Futhl 3B,904 71.966 615 62.914 47,956 253 13 885 585 65 762 749 5t9 3,901 L.486 21N) 25D 1,740 4,101 50 50 25 IL5 15 Totsi Property Fwd.. Represents monie5 specydty iOCOthbute tMtdstr CL%t of maintenèrteènd wirof the crrth 1lf4s. L03n phYÉnts to tEw mit rea150 Met from PPertY Fu Spxial CollettiOll&' Repres¥tsspetsfic CleCtl DTgatMstyS. S¢hod Fund: Represws rthed iektiw 10t knjty htyY. nes, looks& CD'S.. Represents atKI p3¢ Chur(h maJaz15 and CD MSniStyy.' Rekwnts irt(%ne [eceFd and eKwrth1 tetiw ttsth2 Cts Minstry. Wornen fryMIWon: Repre5ent5 rerew expe ty Women lor Grwp. Klnloch CampalgThers.' Represents mons rtte1V to thè Food Fund: Rep5ts morde5 and Qpenl F(th &nk l•by&Toddlv Fund: Repte5ents rec for &starKe for se Wilh T(thr$. ¥th Fund.. Re5 M[ reier¢d8nd Sra1 rtiw the youth ofttEuyvJwtK)D for the purrnse50f ythth 4. Vdyntwv Inwwe Unrestlthd Funds TrAal J25 Toial 2024 Fur It¥Jiwdw Other Gifts& 49.249 33,959 83,2f 6.3 89,204 6.763 Tèx recLiim Gfatt. Quier Communty Lttal t¥eknpmth Grart. Ttre Erg¥ Trust Grnnt- 5SEN PEring Communi1 ro Net Zwo Grtnt. MuJitheabtrAI Cthnmu)lty WI Forn Tru Grtrt. CNES CrtN4n Estrae Futh1 10.277 5.620 8.295 17.730 8.995 15.897 .295 17.730 t,g95 65.526 76.499 142.025 5. Incorne lrnrn Spxific ALWIS WFM Fra1j mwiS, knks & Crys PUlr Supply Refw CD MifMStry 615 615 301 803 1.292 6. Investrne irKor Bank Ittre5t 1.702
Kinloch Free Church of Scotland Notes to the Accounts Year ered 31 Dember 2025 7. Charltsble acllvlues staff diiect Supp)rt LrJsts Tcal 2025 Totsl 2024 Acti Loc& Ministries Nati81 and oversea5 rrirusiries 4,354 65,024 76.802 146,180 133,274 4,354 65,024 76.802 146,18Q 133,274 (wrtelg) {Ate JSJ (Mrte9) Of whlth: Relatirw to D&ignabJ Fund Relatir to General Fund 4,354 58,436 13,87S 76.665 69,242 Relatiry to restricted fvnds 6.588 62,927 69.515 64,032 146 180 133 274 8. Go¥emgnce costs 2025 2024 Examinets, mrat 438 414 438 414 9. Support Costs Unrethcted Funds General Designated Rethctsj Fund FurK1s FLM Total 2025 Total 2024 Heat and Ught Council Tax Church and Manse Irsurance Repairs and Renewals and General Eou1pment Purchases Loan Repayments Loan Interest nk Charg Printing & Stationery, Tdephone & P0Se 6,329 3,009 2,816 894 6,329 3,009 2,816 35,206 8,653 1,887 2,520 37,019 479 18,950 5,250 34.312 24.389 4.211 15 24,389 4,211 15 827 827 13,875 62.927 76,802 75,598 10. 5tsff a>sts and nurnbers 2025 2025 2024 Gross salarie5 Employer's Nabonal Insurance Minister's Expenses Minister's Expenses- Uass IA NI Minister's Car Expenses 3,426 928 3,426 928 1,503 1,465 2,968 4.354 4,354 The average nurnr of ernployees during the year was l - Ld from Central funds12024: 11 10
Kinloch Free Church of Scotland Notes to the Accounts Year eLd 31 Decetnber 2025 11. Other Dlrect Costs Unrestritted Funds General Desnated Rethcted Fund FJn(ts Funds Total 2025 Total 2024 Lttal Ministr$ Donation to traI fund5 A55embly and Presbytery EXtE[e5 Book5, Magazine5 & CD'S CD Ministy Livestreaming Expenses Communion & Sutvly Appeals and Donations FrJ)d Bank cche Sunday Sch(x)I Youu) Fellowthip Kinl(th Wfm fundrai%ng expenses Kinloch Campaigners Youth Fund expenses Hall Hire expenses Fellowthip expen5e5 54,039 586 180 54,039 586 433 44,172 822 731 253 353 3.146 132 353 3,146 982 339 3,968 1,7S6 72 850 50 35 20 4,495 B85 35 1,3B5 127 550 4,495 885 58,436 6,588 65,024 54,7 Natthal Oversea5 Ministries National Organisations Other National & Overseas work Totsl other J'rect costs {th7J 12, Contrtbution to Central Fund5 2025 2024 Ministry Levy Administrabon Proietts Levy Additional ProjeLts contrib Gift Aid Admin15trati 35,880 18,000 33,240 10,464 113 159 355 13.Thlrd Party Collecuons 2025 2Q24 Free Church Youth Camp5 ythswix)d Trinitarian &"ble Soaety The Shed Projert European Missionary Fellowship English Bble C3mp, Hej Hungary ADAM Support Group Unk Free Church.. Swjan Appeal Society for tX"stiibution of Hebrew Sthptu India Schwls crNE 140 210 232 210 loo 465 285 620 265 434 145