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 Bal￿￿eS
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 Admill￿trative 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..
mU￿h1$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 A￿S 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 P￿Sbyteriall church adhering in its worship and doctrine to the position
of the Church of Scotland at the Refomiation. The Free chU￿h of Scotland has an explanatory document
which explains the origins of the chU￿h 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 ChU￿h.
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 ¢I￿ted 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 ¢T￿ted 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 di￿retiOn 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 ca￿￿ed 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 Tn￿te¢ 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 c￿rIed 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 O￿l¢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 ￿0￿nt 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 di￿leU1ty.
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