Scottish Charity No. SC038154
Kinloch
Free Church of Scotland
Trustees, Report and Receipts and Payments account
Year Ended 31 De￿rnber 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 Balan￿S
Notes to the Accounts
8-11

Kinloch Free Church of Scotland
Church Information
Tn￿ee$
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
Trea￿rer
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 mI￿10n 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 pro￿tty 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 servI￿s 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 D￿mIEr 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 r￿t 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 & De￿t ba￿Tr￿S
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
carr￿d 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 detaI￿d on Pages 6 to 11 were ap￿0ved 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
[iN￿l81 stsrements ￿ve LYepar* utthr his￿￿1 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 the￿￿￿ts.
a n(yk(&sh therefo￿ wt It￿l￿ in re￿pts ard pa￿Trts xcourt.
Chuvth Income
W(￿Umtary rtome and t*nk int&est LS accou￿ rot W￿rt rete￿ffj.
5tst•mwtat Ualart•s
the purpw of thesiatemert of 8abro5a5 51wion pape 7. fundsaredeflr& ès IclbM.'
unre5twlrt￿ fvTrds g￿Trts othr rKwved obJ&ts of thuKh wrtw furttw
pJse ènd ale avèiktle as wral lunds
IJe¥9npW iew*tyit ufYestrth1 furfswhth t*¥e i*n eannaw Iy v*TrU*￿ for patru*rwnh)s
R4£trktsd funds rtome wNch has been I￿ed fot obl￿ts ol tr* thuich sr*ctsd lor a re5trthJ
piYtw)5ewiihin tI￿ObJ&￿ by the a(￿r
2. T11tr5tee R•rnun¢rnllw Jnd Rdwtsd P¥wtyTriMacUons
t￿ri￿ thÈ was reimburseo Iorexpen* tCthllin9 £7,363.
r￿r1r￿jthe ye& trt*hng £28,960 w&surr￿j rArt Murtay Corththn Lkniid, Wh￿dIr￿tOrSare ihe
tslherand the brOthÈrStf T￿￿tee 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
Spec￿1 Cdhxt
SUW Fu
MwJaZ￿S. &CO's
CD Ministry
Women fv ML%S
Klnlxh Campawrs
Fcth Eank
&iby ar￿ TOdd￿r
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 cr￿rth ￿1￿lf￿4s. L03n ￿phY￿Énts to tEw mit
rea150 Met from ￿ P￿PertY Fu
Spxial CollettiOll&' Repres¥tsspetsfic C￿leCt￿l￿ DTgatMsty￿S.
S¢hod Fund: Represw*s rthed iektiw 10t￿ knjty ￿htyY.
nes, looks& CD'S.. Represents atKI p3¢ Chur(h maJaz1￿5 and
CD MSniStyy.' Rekwnts irt(%ne [eceF￿d and eKwrth1 te*tiw ttsth2 Cts Minstry.
Wornen fryMIWon: Repre5ent5 rerew expe￿ ty Women lor
Grwp.
Klnloch CampalgThers.' Represents mon*s rtte1V￿ to thè
Food Fund: Rep￿5￿ts morde5 and Q￿pen￿l F(th &nk
l•by&Toddlv Fund: Repte5ents rec￿￿ for &starKe for
se Wilh ￿￿T(th￿r$.
¥￿th Fund.. Re￿￿￿5 M[￿ reier¢d8nd S￿￿ra1￿ r*tiw ￿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 E￿rg¥ Trust
Grnnt- 5SEN P￿￿Ering 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 F￿ra￿1￿j
mwi￿S, knks & Crys
PUl￿r 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 er￿ed 31 De￿mber 2025
7. Charltsble acllvlues
staff
diiect Supp)rt
LrJsts
Tc*al
2025
Totsl
2024
Acti￿
Loc& Ministries
Nati￿81 and oversea5 rrirusiries
4,354
65,024
76.802
146,180 133,274
4,354
65,024
76.802
146,18Q 133,274
(wrtelg) {At*e 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, ￿m￿r￿at
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 & P0S￿e
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 nurn￿r of ernployees during the year was l - ￿Ld from Central funds12024: 11
10

Kinloch Free Church of Scotland
Notes to the Accounts
Year e￿L￿d 31 Decetnber 2025
11. Other Dlrect Costs
Unrestritted Funds
General Des￿nated 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
c￿che
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 B￿ble 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