2These funds are held for the purposes of financing the future activities of the Congregation, including the                                                                                                                      acquisition/improvement of accommodation for the holding of meetings for worship and Bible study. There are no funds held subject to restriction on their use.
13)	Property---Kingdom Hall, Edward Street, Dunoon,--- held in trust for the congregation by the service committee as Trustees.                                                                                                                                                                                                                                        Value: £ 100.000. Kingdom Hall contents value    £11000.                                                                                                                                                                                                                                                                                                                             
      At 30.11.2025  the Congregation had  no Liabilities other than the running costs of the hall.
Notable Receipts and Expenses: 
        15.
a)	The expenditure of  £734  for the purchase of equipment for the Kingdom Hall and £3902 for maintenance.
b)  The grants of  £2640 approved by Congregation  resolutions for the charitable work of  associated Charities, were as follows:                                                                                                                                £60  to Watch Tower Society to assist travelling ministers. 
In addition, during the year, the sum of  £2580   for Watch Tower Society and International Bible Students                                                                                        Association, was collected and sent on  to those charities.
      In all respects the Congregation continues to co-operate closely with the other duly constituted congregations within the Circuit and with the Society for the common purpose of advancing Christianity by preaching the good news of God's Kingdom by Jesus Christ.
Internal Controls:
        16  Proper controls and procedures are adhered to, so that the monthly financial reports made to the Trustees and the                                                                                                                                                                                                congregation, accurately represent all transactions, are in balance and provide reasonable assurance that finances are being used for their intended purpose. A competent person checks the accounts on a quarterly basis, using guidelines prepared by the Organisation. The result is announced to the congregation.
Investment Policy:
17)	The Trustees have the power to invest in any way they see fit, but having regard to the soundness of the financial                                                                                                              institution and our Christian principles. Any funds that may be needed in the short term will be invested on that basis.
Reserves Policy:
18) The charity has a consistent income base, through donations from congregation members, some of which is by tax effective means. Based on this income, we can plan confidently with  relatively small reserves. The policy is to ensure that we have free reserves on hand, not designated for specific purposes or otherwise committed, equivalent to not less than 3 months working expenditure. At the year-end, the free reserves were roughly equal to 7 months working expenditure.
19.   Approved by the Trustees of the charity on  July, 2026
Signed    H.G.McLeod
Howard George McLeod.
     Trustee, on behalf of the Trustees