REGISTERED CHARITY NUMBER: SC051478
Re
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2025
for
Free Church Northern Presb
Mackay & Co
Chartered Accountants
Unit 8
Golspie Business Park
Golspie
Sutherland
KW10 6UB

Free Church Northern Presb
Contents of the Financial Slatements
for the Year Ended 31 December 2025
Page
Report of the Trustees
Independent Examinerfs Report
Stalement of Financial Activities
Balance Sheet
Notes to the Financial Statements
6 10 11
Detailed Statement of Financial Activities
12 to 13

Free Church Northern Presb
Re
ort of the Trustees
for the Year Ended 31 December 2025
The trustees present their report with the financial statements of the charity for the year ended
31 December 2025. The trustees have adopted the provisions of 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
(FRS 102) {effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an
unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
SC051478
Principal address
Free Church Manse
The Nurseries
28 Sallburn
Invergordon
Ross-shire
IV18 OJX
Trustees
Rev J T Mann
Rev E A Palerson
Rev A MacAulay
Rev l Allan {deceased 3.5.25)
Rev R Macrae
Rev A MacLeod (resigned 5.4.25)
W Paterson
Rev H Stone (resigned 31.8.251
Rev l MacAskill
Rev C Macmillan
Rev A MaGlnnes
J Ross
J Garvie
J Hymers
J H Mackay
Prof J A MacLeod
Rev J Taylor
R Hannan
A MacLeod
M D Maclver
Rev J R055
D MacLeod
B Sutherland
D Roberts
Page 1

Free Church Northern Presb
Re
ort of the Trustees
for the Year Ended 31 December 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
David A. Ross CA
Mackay & Co
Chartered Accountants
Unit 8
Golspie Business Park
Golspie
Sutherland
KW10 6UB
Approved by order of the board of trustees on
behalf by..
and signed on its
Rev C Macmillan Trustee
Page 2

Inde
end nt Examiner's Re
Church Northern Presb
ort lo Ihe Trust
sof
I report on the accounts for the year ended 31 December 2025 set oul on pages lour lo eleven.
Respective responsibllitl8$ of trustees and examlner
The charitys Irustees are responsible for the prepaTalion of the aGGounts in accordanc* with the
terms of the Charilles and Truslee Inve5trnent (Scotland) Act 2005 and tt)e ChaTibes Accounts
(Scollandl Regulations 2006 las amended). The charitys Iruslees considBr that Ihe audit
quirernenl of Regulation 10(1){a) to (c) of the Accounts Regulations does not apply. 11 is my
r85ponsibj.lity to examine the accounts as required under Section 44111(¢l of the Act and to slate
whether particular matlers have c£Jme lo my attenlion.
Basls of the Independent examineys report
My examination was carried out in 3¢COrdan￿ v￿th Regul8Uon 11 of Ihe Charitios Accounts
{Scotlandl Regulations 2006. An examination includes a review of the accounting rernrds kept by
the charity and a comparison of the accounts presented with Ihose records. It also Includes
consideration of any unusual items or disclosures in the accounts, and seeking eX￿anatiOnS from
YOU 85 trustees conceming any such matters. The procedures undertaken do not provtde all the
evidence that would be required in an audit. and consequentty I do nol express an audil opinion on
Ihe view given by the accounts.
Independ•nl •xamlner's Statément
In connection with my examination, no matter has come to my attention .
11) whlch glves me reasonable cause lo believe Ihal, in any material respect. Ihe requiremenls
to keep accounting records In accordance with Section 44(1lla) of thg 2005 Acl and
Regulatlon 4 of the 2006 Accounts Regulallons: and
to prepa￿ accounls which accord wlth the accounting records and to comply with Regulatlon
8 of the 2006 Accounts Regulatbns
have not been met,. or
121 to which, In my opinlon, attention should be drawn in order lo enable a proper understanding
of the accounts lo be rea¢hed.
Ja4.L.
David K Ross CA
The Instilute of Chartered Accounianl$ of Scotland
Mackay & Co
Chartere(J Accountants
Unil B
Golspie Business Park
Golspie
Sutherland
KW10 6UB
Page 3

Free Church Northern Presb
Statement of Financial Activities
for the Year Ended 31 December 2025
31.12.25
Total
funds
31.12.24
Total
funds
Unrestricted Restricted
funds
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
135,820
135,820
74,627
Investment income
26,365
26,365
18,481
Total
162,185
162,185
93.108
EXPENDITURE ON
Charitable activities
General
131,326
131,326
68,217
NET INCOME
Transfers between funds
30,859
10,039
30,859
24,891
110,039)
Net movement In funds
40.898
(10,039)
30,859
24,891
RECONCILIATION OF FUNDS
Tolal funds brought forward
26,713
15,039
41,752
16,861
TOTAL FUNDS CARRIED FORWARD
67.611
5,000
72,611
41,752
The notes form part of these financial statements
Pag8 4

Free Church Northern Presb
Balance Sheet
31 December 2025
31.12.25
Total
funds
31.12.24
Total
funds
Unrestricted Restricted
funds
fund
Notes
FIXED ASSETS
Tangible assets
5,075
5.075
CURRENT ASSETS
Debtors
Cash at bank
5,959
59,174
5,959
64,174
1,970
50,115
5,000
65.133
5,000
70,133
52,085
CREDITORS
Amounts falling due within one year
12,597)
(2,597) (10.3331
NET CURRENT ASSETS
62,536
5,000
67,536
41,752
TOTAL ASSETS LESS CURRENT
LIABILITIES
67,611
5,000
72,611
41,752
NET ASSETS
67,611
5,000
72,611
41,752
FUNDS
Unrestricted funds
Restricted funds
67,611
5.000
26,713
15,039
TOTAL FUNDS
72.611
41,752
The financial statements were approved by the Board of Trustees and authorised for issue on
and were signed on its behalf by:
A Maclnnes- Trustee
The notes form part of these financial stalements
Page 5

Free Church Northern Presb
Notes to the Financial Statements
for the Year Ended 31 December 2025
ACCOUNTING POLICIES
Basis of preparSng the flnancial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have
been prepared in accordance wilh the Charities SORP IFRS 102) 'Accounting and Reporting
by Charities.. Statement of Recommended Practice applicable to charilies p￿parIng their
accounts in accordance with the FinaF)cial Reporting Standard applicable in the UK and
Republic of Ireland {FRS 102) {effeclive 1 January 2019),, Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Charities and Trustee Investment (Scotlandl Act 2005. The financial statements have been
prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has
entitlement to the funds, it is probable that the income will be received and the amount can
be measured reliably.
Expenditure
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 obligation can be measured reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings
that aggregate all cost related to the category. Where costs cannot be directly attributed to
particular headings they have been allocated to aclivitlgs on a basis consist8nt with the use
of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Computer equipment - 25 /0 on cost
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the Gharitable objectives at the discretion
of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for
particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial statements.
Page 6
continued...

Free Church Northern Presb
Notes to the Financial Statements - conlinued
for the Year Ended 31 December 2025
INVESTMENT INCOME
31.12.25
31.12.24
Rents received
26,365
18,481
TRUSTEES. REMUNERATION AND BENEFITS
During the year Rev C Macmillan received £1,073.26 as an honorarium for his duties as
Presbytery Clerk.
Trustees. expenses
In the year Ihe following Trustees were reimbursed for the expenses they incurred on behalf
of the charity'.-
Rev J T Mann
Rev A MacAulay
Rev J Ross
Rev H Stone
Rev C Macmillan
Rev A Maclnnes
389.54
1.006.43
648.45
600.15
217.52
838.50
3 700.59
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
funds
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
49,737
24,890
74,627
Investment income
18,481
18,481
Total
68,218
24,890
93.108
EXPENDITURE ON
Charitable activities
General
43,840
24,377
68,217
NET INCOME
24,378
513
24,891
RECONCILIATION OF FUNDS
Total funds brought foNard
2,335
14,526
16.861
TOTAL FUNDS CARRIED
FORWARD
26.713
15,039
41,752
Page 7
continued...

Free Church Northern Presb
Notes to the Financial Statements - continued
for the Year Ended 31 December 2025
TANGIBLE FIXED ASSETS
Computer
equiprnent
COST
Additions
6,767
DEPRECIATION
Charge for year
1,692
NET BOOK VALUE
At 31 December 2025
5,075
At 31 December 2024
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.25
31.12.24
other debtors
5,959
1.970
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.25
31.12.24
Bank loans and overdrafts (see note 81
Other creditors
7,790
2,543
2,597
2,597
10,333
LOANS
An analysis of the maturity of loans is given below:
31.12.25
31.12.24
Amounts falling due wtthin one year on demand-
Bank overdrafts
7,790
Page 8
continued...

Free Church Northern Presb
Notes lo the Financial Statements - continued
for the Year Ended 31 December 2025
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.12.25
At 1.1.25
Unrestricted funds
General fund
Capstone fund
Capstone Church
18,3631
35,076
3,595
8,130
(35,076)
36,985
3,362
27,264
64,249
26,713
30,859
10,039
67,611
Restricted funds
NP Connect
15,039
{10.039}
5,000
TOTAL FUNDS
41,752
30,859
72,611
Net movement in funds, included in the above are as follows..
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
Capslone Church
10,617
151,568
{7,022)
1124.304)
3,595
27,264
162,185
(131,326)
30,859
TOTAL FUNDS
162,185
(131,326}
30,859
Comparatives for movement in funds
Net
movement
in funds
Transfers
between
funds
At
31.12.24
Al 1.1.24
Unrestricted funds
General fund
Capstone fund
2,335
13,819)
28.197
(6,879)
6.879
(8.363)
35.076
2,335
24,378
26,713
Restricted funds
NP Connect
14,526
513
15,039
TOTAL FUNDS
16,861
24,891
41.752
Page 9
continued...

Free Church Northern Presb
Notes to the Financial Statements - continued
for the Year Ended 310ecember 2025
MOVEMENT IN FUNDS - continued
Comparative net rnovement in funds, included in the above are as follows-.
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
Capstone fund
6,000
62,218
{9,819)
(34,021)
13,819)
28,197
68.218
{43,8401
24,378
Restricted funds
NP Connect
24,890
124,377}
513
TOTAL FUNDS
93,108
168,217}
24,891
A current year 12 months and prior year 12 months combined position is as follows..
Net
movement
in funds
Transfers
between
funds
At
31.12.25
At1.1.24
Unrestrlcted funds
General fund
Capstone fund
Capstone Church
2,335
(224)
28,197
27,264
1,251
128,197}
36,985
3,362
64,249
2,335
55,237
10,039
67,611
Restricted funds
NP Connect
14,526
513
(10,039)
5,000
TOTAL FUNDS
16,861
55,750
72,611
Page 10
continued...

Free Church Northern Presb
Notes lo the Financial Statements - continued
for the Year Ended 31 December 2025
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds,
included in the above are as follows..
Incoming Resources Movement
reSoUr￿S
expended
in funds
Unrestricted funds
General fund
Capslone fund
Capstone Church
16,617
62.218
151,568
{16,841)
{34,021)
(124,304)
(224)
28,197
27,264
230,403
(175.166)
55.237
Restricted funds
NP Connect
24,890
(24.3771
513
TOTAL FUNDS
255,293
(199.543)
55,750
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025.
Page11

Free Church Northern Presb
Detailed Stslement of Financial Activities
for the Year Ended 31 December 2025
31.12.25
Total
funds
31.12.24
Total
funds
Unrestricted Restricted
funds
funds
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Insurance surplus
Presbytery dues
NP Connect
Cafe income
Hardship income
Capstone Givings
Capstone Gift Aid
Capstone Grants
68,539
{2.477)
13.723
68,539
(2,477)
13,723
36,403
(2,5691
7,969
25,751
3,073
4,000
1,898
1,898
42,682
1,455
10,000
42,682
1,455
10,000
135.820
135.820
74,627
Investment income
Rents received
26,365
26,365
18,481
Total incoming resources
162,185
162,185
93,108
EXPENDITURE
Charitable activities
Wages
Rates and water
Light and heat
Telephone
Postage and stationery
Sundries
Honorarium Presbytery Clerk
NP Connect expenses
Commissioners expenses
Travelling expenses
Donations and gifts
Cafe expenses
Entertainment
Cleaning
Hardship expenses
Repairs and renewals
Adrnin fees
Ministels expenses
Carried forward
20,285
4,854
9,586
301
535
20,285
4,854
9,586
301
535
5.459
6,214
772
466
64
1,042
24,377
3,300
3,476
2,213
922
632
1,735
5,174
4,177
7,600
1.073
1,073
3,166
2,484
3,166
2,484
865
1.809
4,279
850
1,491
11,680
9,367
72,625
865
1,809
4,279
850
1,491
11,680
9,367
72,625
67.623
This page does not form part of the statutory financial statements
Page 12

Free Church Northern Presb
er
Detailed Statement of Financial Activities
for the Year Ended 31 December 2025
31.12.25
Total
funds
31.12.24
Tolal
funds
Unrestricted Restricted
funds
funds
Charitable activities
Brought fonmard
Outreach expenses
Preaching costs
Remittance to central funds
Bank interest
72,625
1,340
250
30,736
42
72,625
1,340
250
30,736
42
67,623
104,993
104,993
67,623
Support costs
Information technology
Depreciation of tangible fixed assets
1.692
1.692
Governance costs
Accountancy and legal fees
Bookkeeping fees
Legal fees
1,039
1.930
21,672
1,039
1,930
21.672
216
378
24.641
24,641
594
Total resources expended
131,326
131,326
68,217
Net income
30.859
30,859
24,891
This page does not form part of the slalutory financial statements
Page 13