Resi>ter¢d Ch•rity Number.. SC05416 REPORT OF THE TRUSTEES AND UNAUDffED FINANCIAI STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 FOR BRORA FREE CHURCH OF SCOYLAND ICONTINUINGI BRORA FREE CHURCH OF SCOTLAND ICONTINUINGI LEGAL AND ADMIfrJISTRAnvE INFORMATION Charlty name BRORA FAEE CHURCH OF SCOTLAND ICONTINUINGI Charlty number SC054168 Prlt)cipal addres5 8 Gower Street BFor3 East Sutherland KW9 6P8 Denorninational addrèss Copperfield House Culloden Road Westhill Invernes5 IV2 TTU5t*es The Trustees comprise all members of the Deatong, Court, the membership which is listed within their report on Page 4. Independent examiner Rhona Wllson, 8& FCCA MacKenzie Kerr Jmited Chartered Accovntants Redwood 19 C￿li1Uthel Road Inverness IV2 4AA Church websitè www.freechufchcontinuin .or con re ations brora Banker5 Bank of Scotland ain St Go15pie KWIO 6RJ Page I BROR4 FREE CHURCH OF 5COTIANO{tONTINUINfjI REPORT OF THE TRU5TE£S FOA7HG PERIOD ENDGD JI OECEMBER 202S The Trustees have pleasure In pre5entinÉ theif Report along wlth the Financial Ststernents of the chaiity lor the perlod ended 310ecembor 2025. The financial statements h3vÈ been prepared tn accordance with the ?ccoynting pollcles set out In Note I to the financial statements and comply with the charltV'5 8overnin6 document, the Charities and Trustee Investment Iscotlandl Act 2005 and the Ch3rities Accounts Istotlandl Regul3tions 2￿6 las amended). OOJEcrive AND ACTIVITIES Affi114tlon. obl*dives and alms The congregarion 15 part of ihe Free Church of Scotland IContinuinEI denornination with con8re8ation5 in the UK. USA, Sri Lanka. Spain. Portugal and France. This Church 15 Presbyterian in Church gevernment and adheres in worship and doctrine to the position adopted by the Church of Scotland at the Reformation. This Church claims continuity with the Free Church of Scotland which came into ex15tence hisiorically in 1843 and within which there was a split in January 2000. That part of the Church which for administrative reasons is described as the Free Church of Scotland (Continuing) clairns to be more faithful to the constiiutional principles of the Free Church ihan the other part of the Chbr¢h resulting from the split. The con5titutionèl docurnÈnts of the Free Church of Scotland of 1843 remain the foundin8 documents of the Free Church Df Srotland (Continuing). Sl8nlfi¢ant oblectlves and actlvltles The principle objettiveg of the con8regabon, in common with the Church body ofwhl¢h ft is a part. is to maintain the publii worshiD Of God and advance the RosDel and kinedom of ihe Lord Jesus Christ. in obedience to HirD and in aCCOfdanie with the Scripturès. The tongregation is also concerned to exercise pastoral care and practlC31 concern IOT those in need. The tongregaiion m35S)talns the ordinances oy WOT5hlp on the Lord'5 Day, the dlspen55n8 of the s•traments of Baptism and the Lord's Supper. or8aTri5es ￿bbath Schools. Bible Studies, Fellowships, Mid-week dnd Saturday evening Pr8yer Meeting5. Open Air Preaching, f van8èllsti£ Outreach and ptsrsues other èttivities COn50nant wilh Its Biblical principles. Details regardin8 the con8re8atiun's M3nse 15 Outlinèd in Note 4 to the FinèDcial State¢nèrits. To facilitare Its objertives and aim5 the Trustee5 have in place an ongoin8 program srheduled to ensufe the regular maintenance and upketrp of it5 property. The TrustÈÈs are committed to ensure that all practical sieps are undertaken ro promote the wellbeing cf each individual thild and vulnerable adult in accordance with Its 5afe8uardin8 Statement and Proiedure5 Pol￿¥. A review of the Health & Safèty polScy is condu£ted ot) a rÈÉulat basis to ensure £ompliance and thatall aspects of rlsk have been a95e55ed and appropriate artion taken. Dtjnatlons pollcy The conBregatlOD m8ke5 donations frorp its income to indiwidua15 arid organisation5 wh05e aims are compatible with the cox8iegation's objective5 and are generally known to the Tlustees and the Page 2 BRORA FREE CHURCH OF SCOTLAND ICONTINUINGI REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 DECEMBER 2025 ACHIEVEMENT AND PERFORMANCE Charitable Attl￿tIeS Throughout the period the Bror3 Free Chvrch (Continuingl congregation carried out various activitie5 In pursuit of it* trttsted aims and objertives referred to on page 2 35 follows.. holdin8 public worship on the Lord's Day, £onduttinE Mid-wèek Prayer Meetin85. holding Con8regational Fellowships and Bible studies, conducting Evangelistic Outreach and tract distributiors, endÈavouring to provide spiritual care and social 5UPPOrtfor the elderfy, the sick and those who are confined wiihin their own homes. FINANCIAL f¢EVIÈW Results for the period The financial position of the coneregaiion is reflected In the Financial Statements for rhe period a5 set out on pages 6 to 11 ol thi5 Report. The Trltstees acknowledge their gratitude and thènkfvlness to the Lord who has graciously blessed us as a con8re8?tion in Maintaining and upholding His Cavse arnong us throughout the period. Thanks and appreciation is extended to our members and adherent5 for their faithful support and generous coniribuzions towards the Temporal neeos ot the con8regaTIon. Prlncipal fundlng SOUTce5 The Brora Free Church Icontinulngl primarily recetves its funding by way of weekly envelope, plate and electronic bank payrT*nt contributions &long with Gilt Aid Ineome Tax iepayment. Page 3 BRORA FREE CHURCH OF SC071ANO ICONTINUINGI REPORT OF THE TRUSIEES FOR THE PERIOD ENDED 31 DECÈMBER 202S FINANaAI REVIEW. con11r￿ed Re5erys poli¢¥ It is the polity ol the Trustees to maiirtain the unrÈstritted fund5 èt a levèl to mert on8oif*B expendiiure t•4uir•Mpnts thrtsu8hoirt th& roriod. Thè Unr•>trlctÈd G•n&¥al Fiind 3l 31 D￿rnbOr ?025 am¢untod to ÉS.317 15 asS25seO as Pro￿d￿n￿8dequ3tQ fundin8to meet Ihe work olthE Church. Total reserves, including bg1?nce5 on restriMedlund5 amc*unledto £160.818. GOVERNANCE, STRucfuREAND MANAGEMEMF Govemln8 Document Brora Free thurth 15 èStabli5hed by Cgnstituliun. The con5tilutional dvEyrBeDt5 vl the Free Church ¢f Scotland of 1843 remain the founOSllgdocumertts ottP* Free Chvrth of Scoiiènd (Continuin81. slmcwre The con8regatlon is Wifhln tle Northern Presbytery and Is authorised by the Fvee Church Cpf Snaltd iothtr ¢harliV followin8 Ye8lstraiiOTr R3 Apr112025. No depre¢iaiioM isthar8ed on Fr*ehDld Property. 5 DONAnONS Sri LaDk3 Protestsnt Reformèd Mission MERF HudsoDTaylor minis1r￿S IUKI 4N 370 2,Ytr) 1.41 YD O¥er5ea5 Page 10 BROJiA FREE CHURCH OF SCOTLANO IcopifiNUINGI MOTES TO THE FINANCIAL STATEMENTS- £ofttl*¢ted FOR7HE PERIOD ENDED 310ECEM0ER 2025 6 CREDITORS.. AMOUIITS FALLING DUE WITHIN ONE YEAR Other lo&n5 IZ,360 7 CREDITORS.. AMOUP4TS FAIIIIIG DUEAFTÉR MORE ThAN OPIE YEAR ?D?S Other loans 2?.600 IQVEMENY IN FUNDS Net At 13-Apr-25 movemeht bthe¢n At 31 rJtc25 In Funds vnTeHNryed Fund General lunds 26.557 26,557 121,2401 121.2401 5,317 3.317 Ae5trkted Fund5 Congregational Manse F•bri¢ Fund Account 122.688 11.573 134,161 27,452 16.2121 21.240 150.140 5,361 155,501 TOTAL FUPIDS 160I18 160.818 9 TRANSFER 8ETWEEN FUNOS General Funds Fabr1¢ Fur*d Conir*tior￿l Manse Totsl TrinsfÈrs to finance expendrture Transfer for loans paid from unrestiicied funds Transfer foi loan ie031d from F3bric Fund 113,OLKJI 18,2401 13.tXK) 8,240 19.212 27,452 119.2121 16.2121 121.2401 10 EXPLANATION OF FVIID5 Fund5 General Bank AccoJnts are unrestiirted funds which the Trustees are free io ￿se in 3CCOfdancewith the CharIta￿e 04'etts. RostrlEt•d FuTrds The Fabr*c Fund BaTrk k£ount Fepresent5 donations fecelved iowards the fepair and mèittiènènce of the ConEregational The Con6regation41 Manse Fund reprèsent%the cost ol the Manse, net ol ¥rty outstanditvd loanstaken out for Manse-r*l3ted capitol expenditure. JI YRVSTEE5 REMUNERATIQN AND BENEFITS Durirtg the period there were no Trustee's remvryerated for service5 rendered and no eMpen5es were incurred on behallof tyu5tee5. 12 RELATED PARTIES DISaOSURES OrTrfortnhtion. t17t Charity look over ail Inierest free loan dve to a trvstet. At the perlDd e*d è balonie of £19.960 wa5 ouf5t3nding. POEÈ 11