Scottish Charity Number.. SC038292 Kiltarlity, Kirkhill and Beauly Free Church of Scotland Report of the Trustees and Unaudited Financial Statements for the year ended 31 December 2025
Kiltarlity, Kirkbill Ydnd Beauty Free Cburch of Scotland CoDteDts Page Rcp)rt of the Trustees Report of the Jnd¢p¢nd¢nt Examiner Receipts and Paymcnts Account Statement of BaleS Notes to the Finoncial Statement
Kiltarlity, Kirkhill and Beauly Free Church of Seotland Report of the Trustees for the period ended 31 December 2025 The Trust¢¢5 are pleased to present their report togeth¢r with th¢ financial statements of the Charity for the period ended 31 December 2025. Referenet and Admilltrative Information The members of the Finance Committe¢ (the Trnstees) who served during the yeaT were as follows: Elders.. Robin Burn¢tt Allan Macdonald Finlay Mackenzie (appointed 1210112025) David Miller (appointed 1210112025) Elecledmembers.. Alasdtir Stewart (resigned 0710512025) Heather Smith Anthony Palombo Christine MacKenzie Megan Maciver (resigned 0710512025) Agnes Urquhart Lewis MacKenzie Richard Hanson Minisl¢r.' Stephen Allison PrincipalAddress.' Post Office Brae CAmauli Muir Kiltarlity Beauly IV4 7JQ Telephone., Websile.. 01463 741053 I'ch.or Charity Number.. SC038292 Independeni Examiner.. Miss F Culley FCCA 14 Barony Cresc¢nt Inverness IV2 6FE Royal Bank of Scotland Alness Brnrtch 45 High Street Alness IV17 OSH Solicilors.. mUh1$On Law 5 Ardross Terrace Inverness IV3 5NQ Page I
Kiltarlity, Kirkhill and Beauly Free Church of Scotland Report of the Trustees for the period ended 31 December 2025 Reference and Administrative Inforniatlon (eontinued) Con ational Trustee For holdll]g ProW . Rob Bumett and AS Urquhart Status of Charity and Governing Document Kiliarlity Free Church of Scotland is established by Constitution. It is a registered Scottish Charity (No. SC038292). Followin8 on from the General Assembly the name of the charity wa5 changed to Kiltarlity, Beauly and Kirkhill Free Church of Scotland and known as Kiltarlity Free Church. Objeclives and Activities Aims and Aifiliation Kiltarlity Free Church of koiland is a congregation of the Free Church of Scotland working towards thc common aims set out below. It is a PSbyteriall church adhering in its worship and doctrine to the position of the Church of Scotland at the Refomiation. The Free chUh of Scotland has an explanatory document which explains the origins of the chUh 8nd which gives ihe historical background to the Chuwh coming into being in 1843 Bnd lists documents in which is emlM)died the constitution of the Church. The document is available on request from th¢ Free Church of Scotland, 15 North Bank Stree( The Mound, Edinburgh, EHI 2LS. The Free Church of Swtland Currently has over l 00 congr¢gations in Scotlgnd, a5 w¢ll as on¢ in London and four in North America. and sister Churches founded by mission work in India, Peru South Africa. The Church also has a seminary irt Edinburgh for the training of ministers and other Christian workers and sustains an exl¢n5iv¢ missionary programme relative lo 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 bul with it5 roots in the ReforniAtion. the Free Church of Scotland owes its distinctive title lo its hi51orical stnjggle to remain 'free' from state interference in its internal affair5. It has close and active relalions with many other Refonned churches of Jesus Christ throughout the world and stands fimly in the tradition which Rccepts the Bible in its entirety &g th¢ Word of God and. thuefore. d¢riv¢s its fornis of teachin& worship, ministry and government from it. The main ¢mphasi5 of our worship is the pr¢a¢hing of th¢ gospel - the g(y)d news of a free And sovereign s&lvatioTr through Jesus Christ alone. The congreg&tion is authoris¢d by the Church to hav¢ a minist¢r paid from central funds of the ChUh. Thp rhiirrh mfinse biiildings are the proptrt)i of the Eongr¢gation and ar• hold und•r th8 ChurGh' model trust deed. Trustees and Office BeArer8 The congregation is governed and adMinist¢d by ¢Ited office bearers (all volunteers) and its minister. The Kirk Session. being the minister and elected elders, has responsibility for spiritual oversi8ht, while the Finance Cotnmittee, composed of Kirk Session members plus annually ¢Tted committee members. oversees financial and property matters. Under Charity Law, the Finance Committee is deemed to be the trustees of the Congregation as those with responsibility for day-to-day management and control. Thi5 is distinct from th¢ role of property (congre8ational) trustees who are responsible only for holding property in trust. Page 2
Kiltarlity, Kirkhill and Beauly Free Church of Scotland Report of the Trustees for the period ended 31 December 2025 Apwtrintment of Cbllrity Trustees Th¢ Kirk Session exercises its diretiOn in detemiining the most appropriate method of electing new Trustees. Any election process must involve the communicant memlxrship of the congregation. Prior to their appointment, new Trustees would have served th¢ Church for some lime in variou5 roles and would be familillr with the Church's values. it5 aims and objectives as well as its day-to-day operotions. As part of their induction programme. new Trustees are required to understsnd their statutory responsibilities as w¢ll as the responsibilities of their office within the congregation as elder or deacon, Review of our Athlevemellt and Performgnce During the year. the congregation mel re8ularly for public worship and caed out various activities in pursuit of the above stated aims. Our vision is to gmw a vibrnni, all_age community of followers of Jesus. We were Successful in r¢cruiting our Cotnmunity and Family Worker. The Congregation continued to support the work of Young Life International in reaching out to teenagers in the area and to run our own Teens Group for teenagers already ¢onnected to the church. We run a weekly Sunday school with three classes and held a Summer Holiday Club and Chrislmas Paty for Nursery and Primary children. We held weekly prayer meetings and home groups. Our minister served as chaplain to Lovat Shinty Club. We sought to supwrt those in need in the community through our Blessing Box providing food. Church services and aclivilies were led by the Rev Stephen Allison. The congregation conlinu¢d its commitment to support the Free Church of Scotland both spiritually and rinancially. FlnanclAI Review The Church receives the majority of its funding from Church members Rnd adher¢nts by way of weekly or monthly offerings and Gift Aid donations. The Church had net incoming resources of £5.985 (2024.. £1.584). Total reserves as at 31 Decemb¢r 2025 were, £45.966 (2024.. £39,981} with a general fvnd of £19.732 (2024.. £23.085) and restricted funds of £26.234 (2024.. £16.896). Approved by the trustees on Ik. May 2026 and signed on their behalf by: Stepben Allison Trustee Page 3
Kiltarlity, Kirkhill and Beauly Free Church of Scotland Report of the Independent Examiner for the period ended 31 December 2025 I report on the accounts of the charity for the period ended 31 Decemb¢r 2025 which are Set out on pages 5 to Respective responsibilities of trustees and examiner The charity's tn]stees are responsible for thc preparation of the accounts in aCCOTdance with the temis of the Charities and Tnte¢ Investmenl (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulation5 2006 (as amended). The charity trnstees consider that the audit requirement of Regulation l O(l) (d) of the Accounts Regulations d(*s not apply. It is my reswinsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attenlion. BASIS of independeDt examlner's stalement My examination 15 crIed out in accordan¢¢ with Regulation I l of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examinalion includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusu81 items or disclosur¢s in the accounts, and seeks explanations from the trust¢¢s concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do nol express an audil opinioti on the view given by the accounts. Independent Examiner's Statement In the ¢ours¢ of my examination, no matter has come to my attention . which gives me sOnable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with Section 44{1) (a) of the 2005 ArA and Regulation 4 of the 2006 Accounts Regulations {&s amended), and to prepare accounts which accord with the accounting records and comply with R¢8ulation 9 of the 2006 Accounts Regulations (as amended) hav¢ not been met, or 2. to which. in my opinion, attention should be drawn in orderto enable a proper und¢rstsndin8 of the accounts to be reach¢d. Miss F Culley FCCA 14 Barony Lrescent Invernes5 IV2 6FE Date: .4. May 2026 Page 4
Kiltarli , Kirkhill and Beaul Free Church of Scotland Receipts & Payments Account Year ended 31 December 2025 2025 2024 General Restricted Total Fulld Funds Funds GeDernl Restricted Fulld Fullds Total Fund$ Receipt& Donations and Gifts Chur¢h Door Colleclions Gift Aid Reclaimed Grant5 (hher Income Interest and Dividends 52.490 7.756 14,213 13.423 65.913 388 8.144 36 14,249 14,000 14,000 47,570 7,375 16,359 19,075 354 66.645 7.729 16,359 500 94 409 500 94 409 738 738 Totsl reeeipts 75.197 27 847 103 044 PAyment9 C05t of GenerAting Funds Fundraising costs Charltable Actlvities Head Office Remittances Other Head Ol¢e Payments Pulpit Supply Community Worker Salary Costs Community Worker Expenses Church Insurance Church Heat and Light Church Telephone and Internel Church Parking Church Repairs and Cleaning Audio and Visual System Phoiocopier Leasing Costs Presbytery Dues Mans¢ Mortgage Manse Council T Manse Heat and Light man Insurnnce Manse Repairs Ministe¢s Expenses l)thcr l)nnnlionJ ind Git15 Blessing Box Books. Magazines and Publications Mission Youth Activities Professional Fees Sundry Expenses Total payments Surplus for the period Tr#nsfer between funds 50 50 49,500 672 595 49,500 672 595 8.533 141 1,915 2.131 312 600 646 314 269 1,070 9.662 2.835 2,660 547 2,280 2,230 467 784 446 5,400 1,602 1.088 310 46,200 678 610 46,200 678 610 8.533 141 1,915 2,131 1.798 4,340 27 600 1,521 1.798 4.340 413 600 1.521 156 312 386 600 646 314 269 1.070 156 1,924 1,924 9,662 2.676 3.168 564 1.118 2,080 9,662 2.835 2.660 547 2.280 9,662 2.676 3,168 564 1,118 2.230 2UU 2,080 250 267 784 1,000 588 588 908 6.440 1,856 979 623 M6 908 5.400 84 72 310 6.440 200 157 1.518 1,016 1.656 822 623 38 867 97 059 17,005 (20,358) (3,353) 23,085 19,732 (11,020) 20.358 5.985 15.514 (13,930) 14,692 762 1.584 (14,692) 822 Surylusl(deficit) after transfers Total funds brought fonvard Funds carried forward 9.338 5,985 1.584 16,896 39.981 26,234 45,966 22.263 85 16,134 16,896 38.397 Page 5
Kiltarli , Kirkhill and Beauly Free Cburch of Scotland Statement of Balances As at 31 Deeember 2025 Notes 2025 2024 OpeDjDg Surplu balance for perfod Closing balance Opening Surplus bolance for period Closing bal8nee Bank Account Balance5 Cash held on D¢posit Total egsh balances 24,653 15.328 39,981 5.469 516 30,122 15844 38.397 (13,744) 15.328 1,584 24,653 15,328 39.981 5.985 45,966 38J97 Represented by: Unrestricted funds Restricted funds 19,732 26,234 45.966 23.085 16,896 39,981 St*tement of a98ets al 31 December 2025 Church Manse Fixtures and Fittings 269,114 320,000 269.114 320.000 3.600 592,714 592 714 Statement of debtors Al 31 Deeember 2025 Gift Aid Reclaim 4,725 3.748 Statem¢DI of liabililiey At 31 December 2023 PAYEINational Insurance Creditor Pension Creditor Manse Mort888e 1220 418 59,444 64,809 The fin8n¢ial statements on pages 5 to 8 were approved by th¢ Finanoe Committee on .11 May 2026 and signed on their behalf by the undernoted.. Stephen AIIIWD Truslee Agne5 Uryuhart Treasurer The notes on pages 7 to 8 forni part of these fin8ncial statements. Page 6
Kiltarlity, Kirkhill and Beyduly Free Church of Scotland Notes to the Financial Statements for the period ended 31 December 2025 l. Aecounting Policies Accounlin coiivenlion The financial statements have been prepared under the historioal costconvenlioffj and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amend¢d). Basis Inonciolylalemenis The financial statements have been prepared on a ¢¢[pts and payments basis. Funds Struclure For the purpose of the Receipts and Payments 0nt lls shown on PAg¢ 5. ndS are defined as follows: Unrestricted funds comprise grants and other income received forthe objects of the Church without further specified purpose and are available as general funds. Restricted funds comprise in¢ome which has been received for the objects of the Church and specified for a restrict¢d purpose within these objects by the donor. 2. Rel#tsd Party Tr*nsa¢tion8 and Tru$tets' Expenseb Remuneratlon No ¢Nslee received remuneratiOT] or expenses for their role of trustee during the year ended 31 D¢cember 2025 or 31 De¢emb¢r 2024. Page 7
Kiltarli , Kirkhill and Beaul Free Church of Scotland Notes to the Financial Statements Year ended 31 December 2025 3. Unrestricted fuDds Balance at 01.01.25 BalAnee at 31.12.25 Reeeipts Payments Transfers General Fund 23,085 75,197 {58,192) (20,358) 20J58 19.732 Total unregtrieted funds 23,085 Explanailoft offund General Fund- represents income and expenditure relatin8 to the primary focus activities of the charity. other than those for which fundinA is restricted. 4. Restrl¢ted tsnds B414u¢e at 01.01.25 Bo1)In¢e At Receipts Payments Transfers 31.12.25 Building Fund Hardship Fund Sp¢¢ial Appeals Fund Mission Fund Blessing Box Fund Enspire Fund Community Worker Fund Tolal re8tric¢ed funds 6.900 440 278 ,610 1,373 (23.326) (225) 16.426 280 495 278 {5,542) (944) 3,932 2,066 500 14,050 2,495 17.246 (8.830) 22,466 20 Eyplartailon offunds The Building Fund_ ¢omprises of income and ¢xpenditure used in the runnin& maintenance and improvement of the Church and Manse. The Hardship Fwid- funds set aside for use by the finance committee to provide assistance for those in dileU1ty. The Special Appeals Fwid- funds collected for other charitable organisations at Christmas. The Mission Fund- income generated from specifi¢ collection for a named cause such as local charities or disaster The Blessing Box Fund- comprises income and expenditure to provide assistance for those in difficulty. The Enspire Fund- represents income held for the organising of an annual ministers wive's conference. The Commwiity Worker Fwid- the fund was set up with a view to employing a community worker. Page 8