REGISTERED CHARITY NUMBER: SC038162
rt of the Trustees and
Unaudited Financial Statements for the Year Ended
10ecem
Oban Free Church of Scot
Mackay & Co
Chartered Accountants
Unit 8
Golspie Business Park
Golspie
Sutherland
KW10 6UB

Oban Free Church of Scotland
Contents of the Financial Stalements
for the Year Ended 31 December 2025
Page
Report of the Trustees
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
7 to 11
Detailed Statement of Financial ActFwties
12 to 13

Oban Free Church of Scotland
ort of the TTUStees
for the Year Ended 310ecember 2025
The trustees present their report with the financial statements of the charity for the year ended
31 December 2025. The trustees have adopled the provisions of Accounting and Reporting by Charitl8S:
Statement of Recommended Pra¢ti¢e applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January
2019).
OBJECTIVES AND ACTIVITIES
Oblectlves and alms
Oban Free Church of Scotland is a congregation of the Free Church of Scotland V￿rkIng towards the
Common aims set out below. It is a Presbylerian 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 lo the Church comir)g
into being in 1843 and lists documenls in which is embodied the constitution of the Church. This documenl
is available on request from the Free Church of Scotland, 15 North Bank Streèt, Th8 Mound. Edinburgh,
EH12LS.
The Fre8 Church of Scotland currently has over 100 congregations in S¢￿t18nd. as well as one in London
and four in North America. and sister Churches founded by mission V￿rk in India, Peru and South Africa.
The Church also has a seminary in Edinburgh for the Iraining 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 contexl of local congregations.
Dating from 1843 but vrith its rrx)ts in the Refomiation. it owes its dlstinctNe tltle to its hlstorical stwggle to
remain 'free' from state interference in its inlemal affairs. It has close and active relations with many other
Reformed churches of Jesus Christ throughout the world and stsnds fimily in the tradits'on which accepts the
Bible in its entirety as the Word of God and, therefore. derives its forms of leaching. worship, ministry and
government from it. The main emphasis of our worship is the preaching of the gospel - the good news of
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 ministerfs manse are the propety of the congregation and are held under the
Church's model trust deed.
Page 1

Oban Free Church of Scotland
ort of the Trustees
for the Year Ended 31 December 2025
ACHIEVEMENTS AND PERFORMANCE
Charltable activities
The congregation were pleased to y￿1¢Ome their new minister - Rev Nathan Kish - who vms inducted to the
harge after the December 2025 year-end. on 23rd Marth 2026. and we look forward to his ministry. Over
the course of the lasl year, our weekly worships have been held by the regular use of supply ministets.
Charltable acllvltles
During the year the church met regularly for 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 rK)t8 in 2025 indude the following: .
In relation to aclivities
- Sunday School
Fellowship lunches
- Outreach within the community
- Missionary meetings to support the wider work of the church
Special events for children
Informal events for adults in the ￿MMunity
FINANCIAL REVIEW
Financial posltlon
As a result of a surplus for the year of £2,436, the church held an unrestricted General Fund amounting to
£2.018. a designated Legacy Fund of £25.150 and a restricted fund of £24.388.
The Trustees are satisfied with the level of reserves held by the charity.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
Oban Free Church of Scotland is established by Constitution. The church is a registered Scottish Charity
SC038162
Recrultment and appointment of new trustees
The Kirk Session exercises its discretion in detenmining 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 temi for Trusteeship. Prior to their appointment new Trustees would have
served the Church for some lime in various roles and V￿uld be familiar wlh the Church's values. its aims
and objectives as V￿11 as ils day-to-day operations. As part of their induction programme, new Trustees are
required to understsnd their stalulory responsibiltties as well as the responsibilities of their office within the
ngregation as elder of deacon.
Page 2

of Scotland
rt of tho Trustee
Y r Ended
25
STRUCTURE. GOVERNANCE AND MANAGEMEKr
Organlsatlonal 8tructur•
The ttJngr8gatlon Is governod ofKI admlnlst•rod by e￿ad offKe bearers (all Volunteers) arml Its mlnlstsr.
The Kirk Session. being the minister and elected elders, ha5 responsibllity for spiriti￿1 oversighc while the
Deacon's Court, Ix)mposed of lQfk Sesslon mombors plus eloctsd deacons. oversees financlal and property
m8tters. Under Charity Law, the Deacons, Court are deemed to be the trustees ol the congregatlon as
those V•ith responslbillty for day to d8y management arKI control. Thls Is dlstlnct from th8 role of property
(congregallonal) trustees whK) aro responpiblo only for holdi￿ proporty In Inmt.
REFERENCE AND ADMINISTRATIVE DEfAIL3
R•gl*t•r•d Charlty numb•r
SC038162
Prln¢lp•l addr•
Star Brae
Oban
PA34 5DQ
Tru•t•
A Smlth Bsc
D MacA8klll MRICS
l Henry
A Mackenzie
8 Wllkle {res￿ned 19.8.25)
l Grant {resl9ned 19.6.25}
R Livlngstone &4
D J Morrlson
Rev R D Crnnston
Rev N Kt3h (appotnted 23.3.26)
Ind•p•nd•nt Ex•mln•r
Marcus D Maclver CA
Mackay & Co
Chartered Accountants
Unlt 8
Golspie Buslness Park
Golsple
Sulherland
KW10 6UB
Approved by order of Ihe board of trustees on ..27. S: Z
.. and signed on tts bohalf by..
Tnjstee
Page 3

Inde
ndent Examinerfs Re
Oban F e Churc
coua
the Trustees of
I report on the accounts for ts year ended 31 Decémber 2025 set out on pages five to eleven.
R•sp•¢tlv• responslbllltles of trusto08 and •xamln•r
The charity's trustees are responslble for the preparation of the accounts in accordance with the temis of
the Charities and Trustee Investment (Sc(Jtl8nd} Act 2005 and the Charitles Accounts (Scotland>
Regulatlons 2006 (as an￿nded). The charitys trustees consider that Ihe audit requiremenl of Regulation
1￿1 Xa) to (c) of the Accounts Regulations does not apply. It my responsibillty to examine the accourrts as
required under Sedion 4411Xc) of the Acl and to stste vlhether particular matters have come to my
attention.
Basls of the Inde￿ndent ex•mln•fs report
My examination was carried out in accordan￿ wlth Regulation 11 of char￿eS Accounts (Scotland)
Regulations 2006. An examination includes a review of the accounting records kept by th8 charty end a
mparison of the accounts presented viiih those rewrds. It also in¢ludes consideralon of any unusuBI
items or disclosures in the accounts, arKJ seeking explana￿nS from you as trustees conceming any such
matters. The procedures urKlertaken do not provlde all the eviden￿ that would be requlred In an audlt. and
cx>nsequenlly I do not express an audii oplnion on the ¥iew given by ts accounts.
Independent examln•rfs stst•m•nt
In COn￿ellOn V•ryth my examination, M matter has come to my attentS0n .
(1 > which gNEs me reasonable Cause to believe th8L In any m8terial resp8cL the requirements
to keep accounting records in accordan￿ S8Ction 44(1 Xa) of the 2005 Act RegulatSon 4 of
the 2006 Accounts Regulations" and
to prep8re accounts which accord *rylh the accountlng re￿rdS arxl to ￿rnpty Regulation 8 of the
20￿ Accounts Regulations
have not been met; or
(2) to thich, in my opinK)n. attenllon shoukj be drawn in order lo enatAe a proper understanding of the
attounts to be reached.
Marcus D Maclver CA
The Institute of Chartered Accountants
Mackay & Co
Chartered Accountsnts
Unit 8
Golspie Business Park
Golspie
Sutherland
KWIO 6UB
Date: ..........
Page 4

Oban Free Church of Scotland
Statement of Financial Activities
for the Year Ended 31 December 2025
31.12.25
Total
funds
31.12.24
Total
funds
Unrestricted
funds
Restricted
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
53,790
965
54.755
53,957
Investment income
Other income
487
9.118
554
10,421
1.031
8,087
Total
55,308
9.052
64,360
64,932
EXPENDITURE ON
Charitable actlvltles
Church
69,549
3,016
72.565
62,496
NET INCOMEI(EXPENDITURE)
Transfers botween fvnds
(14.241)
7.000
6.036
(7,000)
(8,205)
2.436
Net movoment In funds
(7.241)
{964)
(8,205)
2.436
RECONCILIATION OF FUNDS
Totsl funds brought forward
27,168
24.388
51,556
49,120
TOTAL FUNDS CARRIED FORWARD
19.927
23,424
43.351
51,556
The notes forni part of these financial statements
Page 5

Oban Free Church of ScotlarKI
Balan￿ Sheet
31 December 2025
31.12.25
Total
funds
31.12.24
Total
funds
Unrestricted
funds
Restricted
fund
Notes
CURRENT ASSETS
Cash al bank
19,927
23,424
43.351
51,556
NET CURRENT ASSETS
19,927
23,424
43.351
51.556
TOTAL ASSETS LESS CURRENT
LIABILITIES
19.927
23,424
43,351
51,556
NET ASSETS
19.927
23.424
43.351
51,556
FUNDS
Unrestricted funds=
General fund
Legacies fund
5,277
14,650
2.018
25,150
19,927
27,168
Restricted funds
23.424
24,388
TOTAL FUNDS
43,351
51,556
The financial statements Vlere approved by the Board of Trustees and authorised for issue on
and were s￿ned on its behalf by:
Trustee
The notes form part of these financial statements
Page 6

Oban Free Church of Scoliand
Notes to the Financial Statements
for the Year Ended 31 December 2025
ACCOUNTING POLICIES
Basls of preparlng th• financlal statomenls
The financial slatements of the charity. which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charilies SORP (FRS 102) 'Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)
(effective 1 January 2019),. Financial Reporbng Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Charities and Trustee Investment (Scotland) Acl
2005. The financial statements have been prepared under the historical cost convention.
Incom•
All income is recognised in the Statement of Financial Acts'vities once the charity has entitlement to
the funds. it is probable that the income will be recerved and the amount can be measured reliably.
Expendlturo
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure. it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligalion can be rneasured reliably. Expenditure is
accounted for on an ac¢Tuals basis and has been ¢lassified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings they have
been allocated lo activities on a basis consistent with the use of resources.
T•xatlon
The charity is exempt from tax on its charitable actiwties.
Fund accountlng
Unrestricted funds can be used in accordance with the charitable objeclives at the discretK)n of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charfty.
Reslriclions arise when specified by the donor or vthen funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose ol each furKI is included in the notes to the fin8n¢lal
ststements.
Page 7
continued...

Oban Free chU￿h of Scotland
Notes to the Financial Statements - continued
for the Year Ended 31 December 2025
DONATIONS AND LEGACIES
31.12.25
31.12.24
l)onations
Gift aid
Freewill offering
Church door collections
Sunday school collection
Disaster appeal collection
Pulpit supply claim
Christian Aid Appeal
2,731
9.173
33.793
2.249
909
165
5.615
120
1.210
10.163
33,664
2,900
978
175
4,867
54.755
53,957
INVESTMENT INCOME
31.12.25
31.12.24
Deposit account interest
Dividend
411
76
554
554
CHARITABLE ACTIVITIES COSTS
Direct
Costs
Church
72,565
TRUSTEES. REMUNERATION AND BENEFITS
There were no tnjstees, remuneration or other benefits for the year ended 31 December 2025 nor for
the year ended 31 De￿rnber 2024.
Trustees. expenses
There were no trustees. expenses paid for the year ended 31 December 2025 nor for the year ended
31 December 2024.
Page 8
continued...

Oban Free Churth of Scotland
Notes to Ihe Financial Statements - continued
for the Year Ended 31 December 2025
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
funds
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
52,842
1.115
53,957
Investment income
Other income
554
554
10.421
10,273
Totsl
53.544
11.388
64,932
EXPENDITURE ON
Charitablo activities
Church
61.717
779
62,496
NET INCOMEI(EXPENDITURE)
{8,173)
10,609
2,436
RECONCILIATION OF FUNDS
Total funds brought foThvard
35.341
13.779
49,120
TOTAL FUNDS CARRIED FORWARD
27,168
24.388
51,556
MOVEMENT IN FUNDS
Nel
movement
in funds
Transfers
befv￿en
funds
At
31.12.25
At 1.1.25
Unrestrlcted funds
General fund
Legacies fund
2,018
25,150
(14.241)
17,500
(10.500)
5,277
14,650
27,168
(14.241)
7.000
19,927
Restrlcted funds
Fabri¢
24.388
6,036
{7,0001
23,424
TOTAL FUNDS
51.556
(8,205)
43.351
Page 9
continued...

Oban Free Church of Scouand
Notes to the Financial Statements - continued
for the Year Ended 31 December 2025
MOVEMENT IN FUNDS - Contlnued
Net movement in funds, included in the above are as follows..
Incorning
resou￿$
Resources
exp8nded
Movement
in funds
Unrestrlcted funds
General fund
55.308
(69,549)
(14,241)
Restricted funds
Fabric
9,052
(3,016)
6.036
TOTAL FUNDS
64.360
(72.565)
(8,205)
Comparatives for movement In funds
Net
movement
in funds
At
31.12.24
At 1.1.24
Unrestrlcted funds
General fund
Lega¢ies fund
10,191
25.150
(8,173)
2.018
25,150
35,341
(8.173)
27,168
Restrlcted funds
Fabric
13.779
10.609
24,388
TOTAL FUNDS
49,120
2.436
51.556
Page 10
continued...

Oban Free Church of Scotland
Notes to the Financial Statements - continued
for the Year Ended 31 December 2025
MOVEMENT IN FUNDS- contlnued
Comparative net movement in funds. induded in the above are as foll0v￿.
Incoming
reSoUr￿S
Resources
expended
Mov8ment
in funds
Unrestricted funds
General fund
53.544
(61.717)
(8,173)
Restrtcted funds
Fabric
11,388
(779)
10,609
TOTAL FUNDS
64,932
(62,496)
2,436
RELATED PARTY DISCLOSURES
There y￿re no related party transactions for the year ended 31 December 2025.
Page11

Oban Free Church of Scotland
Detailed Statement of Financial Activities
for Ihe Year Ended 31 December 2025
31.12.25
Total
funds
31.12.24
Total
funds
Unrestricted
funds
Restricted
funds
INCOME AND ENDOWMENTS
Donatlons and legacles
Donations
Gtft aid
Freewill offering
Church door collections
Sunday school collection
Disaster appeal collection
Pulpit supply claim
Christian Aid Appeal
2,731
9.173
32,828
2.249
2,731
9,173
33,793
2,249
909
165
5.615
120
1,210
10,163
33,664
2,900
978
175
4.867
165
5,615
120
53,790
965
54.755
53,957
Investment Income
Deposit account interest
Dividend
411
76
411
76
554
554
Other Income
Church magazines
Car parking
Other inwme
Other fundraising
202
829
202
5,256
780
2,880
108
5,696
910
3,707
4.427
780
2.880
1.031
8.087
9,118
10,421
Total Incomlng resources
55.308
9.052
64,360
64.932
EXPENDITURE
Charftable activities
Rates and water
Insurance
Light and heat
Telephone
Postsge and stationery
Carried forward
4.144
3,273
3,746
1.059
527
12.749
4,144
3.273
3.746
1.059
527
12.749
3,802
3,013
2,852
565
419
10,651
This page does not fonn part of the statutory financial statements
Page 12

Oban Free Church of Scotland
Detsiled Ststement of Financkql Activitses
for the Year Ended 31 December 2025
31.12.25
Total
funds
31.12.24
Total
funds
Unrestricted
funds
Restricted
funds
Charltable actlvltles
Brought forward
Sundries
Remittances to central fund
Pulpit supply
Presbytery dues
Repairs and renewals
Donations etc
Sunday school expenses
Manse - Heat
12.749
1.145
44.367
6,175
447
12.749
1.145
44,367
6.175
447
3.016
285
739
3.642
10,651
2,546
37,362
7,571
707
779
376
714
1.790
3,016
285
739
3.642
69.549
3,016
72,565
62,496
Total resources expended
69,549
3,016
72,565
62.496
Not Income
{14,241)
6,036
(8,205)
2,436
This page does not fomi part of the statutory financial ststements
Page 13