CALDWELL AND DUNLOP PARISH CHURCH OF SCOTLAND TRUSTEES, REPORT AND CONGREGATIONAL ACCOUIYTS 31st DECEMBER 2025 Congregation No: 070434 Charity No: SC000447
CALDWELL AND DUNLOP CHURCH OF SCOTLAND INDEX Page(5) Refcr¢nce and Administrative inforniation Trustee4 Kirk Session 5¢eel Annual Report 5t07 Report of the tndependent Examiner Receipts and Payments Account Statement of Balanc&s Noles forming part of the Accounts Ioto 12
CALDWEIL AND DUNLOP CHURCH OF SC(yfLAND REFEREf4cE AND ADTrflNISTRATIVE L%W)RMATION Charlty Nmc". Cbarity Rtgljtrntioo Numb¢r. Congreytlon Rtferen¢¢ Number. HMRC R¢f¢ren¢e Number. CAidwell aud Dunlop P8ri5h Churth ofsrotknnd scotKM47 71)434 STO5573 Minist¢r. Rev. All McBrie¥ 4 DamtArk Dunjop Kitmarw KA3 4DZ CoDtcl Addrug: Mrs Mcmurfo, BrockwdlrrtuirCott8N ty Dkn)p. KJJMJn KA3 4DT The Jninister i¥ a truskc. The Ott trstreS who thwing th Jrar corwise the attiv¢ nKmbcr5 of the Kwk Session. th¢ current memb¢TS of which or¢ listed on P28¢ 4. ?rJnclp#l offict- bEai¢ ApBrt from th¢ minister, wly)s¢ dethi15 we 8iv¢¢) &bov4 theprin¢ipol offi(t- belrus ar¢. SeMSDn Clerk: Mrs mar M¢Mttrdo BrockwdlmuirCotta8e by Dunlop Ki]mBrck KA3 4DT Treaiurep. Dovid Carshw Grtonan I Polll¢k Avenue UpLqwmoor G78 4AE Addb¢lonAI Inform•tioD Indeptnd¢n¢ Eximiner. FioTha M Corb¢¢¢ 21 Bal8ownic GTOV¢ Trnon KAIO 7Nr BAnken: The Roya] Bank of S(yJtlBnd pl¢ Kilmamock (Bl Br&nch 96 John Finni¢ Strx¢ KiltrwThxk KAI INY Bank of S£otl•J Main Stre BArrh¢ad fj78 IRD Page 3
CALDWELL AND DUNLOP CHURCH OF SCOTLAND TRUSTEES As stated on Page 3, the trustees comprise the minister and the active rnembeTS of th¢ Kirk Session. KIRK SESSION The following were ihe aclive members of the Kirk Session on 31st December 2025. Lynn Davidson Je&8 Duncan Carolyn Blyth Annette Brown Aniie Sinclair (1974) Michael Blyth Isabel Kerr Alistair Martin Roy Wyllie 2002 2002 2005 2005 2005 2010 2010 2010 2010 Archie S Reid Jam¢s Mundell James M Howie Alexander R Young Owen Evans Marilyn Bell Christine Reid R David Clement 1974 1980 1984 1984 1985 1989 1989 1989 (1969) El=Il. Dorothy Cairns Smith Sadie Reid Lesley Beaton Leslie Kirk Lesley Gib50n Margaret tAwson Margo Mcmiirdo James Patterson James Nigel Waddell 1991 1995 1998 1998 2001 2001 2001 2001 2001 Sheila Wylli¢ 2010 (1977) Marion Cargill 2018 John Cargill 2018 Anne Patterson 2018 Nicholas J Smith 2018 Loraine Strang 2018 Annette Caldwell 2025 Brian McGaw 2025 Charlotte McGuiThess 2025 Julie Smith 2025 (1999) In addition to the abov¢, the following ¢lder5 are no longer active members of th¢ Kirk Session and are therefore not truste, William McLatchie Andrew Halliday Margaret Gibson Colin Hunter Irene Kerr Elizabeth Dinning Rob¢rt Dinning 1974 1978 1989 1998 1998 2005 2008 Carol Fraser Fiona Thomson Robert Thomson Margaret Hunter Elizabeth Garrity Lesley A Leggat 2008 2010 1991 1998 2010 2018 (2003) (2003) {1990) A date in brackets indicates the year of ordination, where this differs from the year of Session. Page 4
CAldwell and Dunlop Pari8h Church ofstotland Trustee5' Annual R¢port For the year ended 31st D¢¢ember 2025 The tSteeS Submit their report and the accounts of the charity for the year ended 315t December 2025. Structure. Governance and Management Caldwell and Dunlop ChUh of Scotland is a charity registered in ScotlanQ whose charity number is SC000447. The charity number of The Church of Scotland is SCOI 1353. The cllarity 15 administered in accordan with the ternis of the Unitary Constitution and is subject to the Acts and R¢gula¢ions of the General Assernbly of The Church of Scodand. ObJeelives and Actlvfities The Church of Scotland is Trinitarian in dtr]ne. Refornied in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancemenl of Chrisvs Kingdom tbroughout the world. As a national Church, it acknowledges a distinctive call and duty to bring ordinances of religion to the people in every parish of Scotland through a territorial ministy. It ¢teS with other Churches in various ecumenical bodies in Scotland and beyond. Sunday Morning Worship is in both sanctuartes. The service with our minister, Revd. Alison McBrier or with Les Kirk, our Worship Leader, is live streamed at both Caldwell and Dunlop with both services available on our own YouTube channels, Facebook and websites. Th¢ Service can be requested as dvd or cd. A regular audicnce view these online services and a Zoom congregation participates live on Sundays. All services, Baptisms. Weddings and Funerals are held in both sanctuaries. The ministcr is the chaplain of Dunlop Primary School and Uplawmoor Primary Sch(K)I with Easter, summer and Nativity S¢rvic¢s held in the Church buildings or in-school. We look fon4Tard to continue to build on these relationships. Messy Church is regularly held in both Church Halls with over 40 famtlies involved in this outreach. Messy Church a150 appeared at local shows. gala days and at other local locations. The Bible Exploration Group meets weekly online and 15 recorded for viewing latsr. All persons involved with the online services and our group activities have receiv¢d the appropriate training in Protection of Vulnerdbl¢ Groups and Disclosure Scotland checks have been carried out. Th¢ comrniknent and energy given by those Involved in all church activities is vital to the delivery of our mission objectives as we seek to rernain relevant and str¢nthen our wesence within our MmunIty. Achievements and Perforniance Worship is at the foundation of our church lif4 an a parish chuh, we are very rnuch committed to being a Christian witness in the parish and Iwond. Servin8 the needs ofthe whol¢ community- members and non-members alike. With Presbytery pemiission in June 2024, 8 joint service of worship was held in Dunlop Villag¢ Hall followed by the Stated Annual Meeting. An open invitation to both village communities to join us and stay for lunch was very successful. In June 2025 another SU¢ssfUl joint event was repeated in the Mure H411. Uplawmoor and we intend to hold this new joint seryice annually. altrnating between the village5. Harvest Services are held in both chUh¢S with local foodbanks and Christtan Aid benefitttng from generous donations. The Remembrance Services in both churches and at the war memorial in Dunlop graveyard were well attended. At Dunlop the Dunlop Scout Group provided the honour party and Dunlop Primary School Captains and Head TeacheTS attended. 5 | Page
Caldwell And Dulllop Parish Church of Scotland Trusteu, Annual Report For the year ended 31st December 2025 Achievemellts And Perform4nce(cont'd) At Christm45. the Caldwell Tree was wected. decorat¢d and lit up. th¢ switch on of the Stsr on the Dunlop church b¢ll lower and the nativty scene. shared light and hope with both villages. The Christingle Services in both churches. one at the start of Advent and the other on Christmas Eve. were very well supported with both Primary School Choirs p¢rfomiing in our churches. Many of the local community joined us at the Church Halls for conv¢rsation and refr¢shm¢nls. In Caldwell chh hall the Senior Discussion group meets on Tuesday and the Soup and Sandwich lunch takes place on Friday, offering a warni welwm¢ lo the community and school children during winter. Caldwell Hall is let to a motor cy¢l¢ group, a village ¢hoir, coffee mornings and family partie$, In Dunlop Church hall the wKkly Tuesday Coffee morning is open to all and Dunlop Musieal Memori¢s (an Alzh¢im¢r's 5UPPOrt ¢v¢nt) meet once a month for musiG. games and Afternoon tea and is well attended from Sounding areas. Dunlop Church hall is home to the Dunlop Scout Group and the Lugton and Dunlop Scottish Women's Rural Institute. The hall is let for various village committee meetin8s. Coffee mornin88. family parties and fitness groups, B¢yond our parish we continue our engagement with East Ayrshire Churches Homelessness action, both financially and with practical support. Our congrc8alions throughout the year support Christian Aid. Erskirb¢ Hospital, Shelter, Ayrshire Hospi¢c, Disasters Emergency Committee and our local foodbanks. As the church in th¢ communiti¢5 of Uplawmoor and Dunlop, w¢ continue to seek new ways of serving God and His church in our local areas and beyond. The Kirk Session met in person, vta Zoom ttnd via email during thc year. Going forward, our resolve and intent remain strong and focused as we look ahead with enthusiasm to our united congregaiion improving and enhancing our mission in the Parish. The united Church Roll at 3111 December 2025 lotslled 463 communicant members. Office bearerg The principal offiGe-boarers are detailed on Pa8e 3. Tru$t¢os The minister, tO8ether with active members of the Kirk Session. all of whos¢ names appear on Pa8¢ 4, are the charitys trustee5. The Kirk Session members are ordained for life and are the elders of the church. They are chosen from those members of the church who are considered to have the appropriate gifts and skAIIs. John Campbell. Robert Gibson and Georg¢ KnighL all long Standing and dedicat¢d elders, sadly died during 2025. They are all much missed and fondly remembered. Cath¢rine Clos4 a long serving elder, transferred to another church in June 2025, and is no longer a trustee. We wish her well. Annette Caldwell. Brian McGaw. Charlotte McGuine&% and Julie Smith were ordained a5 elders on the 5th October 2025 and are now trustees. We w¢lwme them. All trustees have been made aware of their duties and responsibilities and of appropriate publications issued by the Office of the Scottish Charity Regulator. 61 Page
Caldwell alld Dunlop Parlsh Chureh of Scotland Trustees, Annual Report For the year ended 31st December 2025 Orgallisational S¢ructure The Kirk Session is moderated by the tninister and meets as required but nonnally once every two months, with the exception of the months of July and August, when no meetings are held. At present these meetings are held in person, remotely via Zoom and by email. Certain responsibilities are delegated to the Finance Committee and to the Fabric Committee as appropriate. These committees pOrt to each meeting of the Kirk Session. which is also responsible for spiritual affairs within the church. Financlal Revieiv The accounts show that receipts from all sourGcs totalled £142,292 compar¢d to £165,663 in 2024. The reduction in receipts can be largely attributed to receipts for the use of the church and Icgacies in the pr¢vious year. Expenditure remained broadly similar and there was a resulting surplus of £5,132 wmpared to £28,815 in 2024. At the end of the year the trustees held unrestricted Cash fiinds of £223,139. Funds held are Considered sufficient to ¢nable all liabilities to be settled as they arise. Investment Policy Investments held by the trustees comprise holdings in The Church of Scotland Investors, Trust Growth and In¢ome Funds. Th¢se funds are professionally managed in accordance with guidelines laid down by the General Trustee5. Risk Management The trustees have considered the risk5 facing the charity, which fall into two principal categories. The first relates to the care of the elderly, the disabl¢d and the young. All persons who are involved have received appropriate training and are cleared by Disclosure Scotland. The second area of risk relates to th¢ normal risks associated with the occupation of the handling of cash, the employment of peopl¢ and liabilittes to the general public. The trustees believe tIiat these are minimised by a policy of in5uranc¢ which is held through th¢ Church of Scotland Insurance Services Limited R&seryes Policy The trustees believe that in norn]al circumstances reserves should be held to the extent necessary to allow for temporary fluctuation5 in receipts. payments. cash flow and fure liabilities. including likely fabric repairs on ag¢ing properties. Cash reserves held at 3 1st December 2025 are considered adequate for future ne¢d5. Statement of Trustee5' Respollsibilities The trustees must prepare financial statements which give sufficient detail to enable an appreciation of the tranStionS of the charity duriT]g the financial year. Thc trLiStees are r¢sponsible for keeping proper accounting COrdS which, on request. must reflect the financial position of the charity at that time. This must be done to ensure that the financial statements comply with the Chariti¢s and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They ar¢ also responsible for safeguarding die assets of the charity and must take re&8onabl¢ steps for the prevention andlor d¢tection of fraud and other irregulartties. This repDrt was approved by the trustees on 12 March, 2[)26 and is signed on their behalf by Margo Mcmllrdo. Session Clerk
Independent Examiner's Report to the Trustees of Caldwell & Dunlop Parish Church of S¢otland I report on the a¢¢ounts of the charity for the year to 31 December 2025 which are as set out on pages 9 to 12. Resp¢¢tive responsftbllities of trustees And examiner The charity's trustees are responsible for thc preparation of the accounts in accordance with the tem]s of the Charities and Trust¢e Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) regualtions 2006. The charity trustees consider tliat the audit requirement of Regulation 10(1) (d) of tlie Account Regulations does not apply. It is rny responsibility to examine the accounts as required under Section 44 (1) (c) of the Act and to state whether particular matters have come to my attention. B85is of indepelldent examiner's statement My examinatiorA is c8rried out in accordance with Regulation I l of the Charities Accounts [stIalld) Regulation5 2006. An examination includes a review of the accounting records k¢pt by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosur¢s in the accounts. and se¢ks explanations from trustees Goncerning such matters. The pro¢¢dur¢s undertaken do not provide all the evidence that would be required in an audil and consequently I do not ¢xpress audit opinion on th¢ view given by the COUnts. Independent examiner's statement In the cours¢ of my exatnin&tion, no matter has come to tny attention which gives me reasonable cause to believe that in any material respect the requirements - to keep accounting records in accordance with section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Account Regulations, and - to prepare accounts whicli accord wit]1 the accounting records and comply with R¢gulation 9 of the 2006 Account R¢gulation4 have not been meL or to which, in my opinion. attention should be drawn in order to ¢nabl¢ a proper understanding of the accounts to be reached. Signed.. Name.. Address: Date: Fiona Corbett CA 21 Balgownie Grove, Troon KAIO Thr 12th March 2026 Page 8
Caldwell & Duulop Parisb Cburch of Scodand Rlpt and Payments Account Year ended 31 DeMber 21J2S Unrestricted Restried Endowment Funds Fllnd5 Fyuds 2025 2025 2025 Total 2025 Total 2024 Note Recelpts Donation5 Legacies WeddiDg5 & Funerals Fundraising Events Bank & Deposit Incotn¢ Investment Income Sub Totsl Rental of mansrJhall Us¢ of Prernises Con501idated Fabric Flmd Collections for third parties Total Recelpts 106.092 106.092 108.876 11,000 600 5.403 7.794 2.903 136,576 4.415 20,500 2.927 4.267 7.321 1903 123510 4,807 650 9.524 3,801 142J92 2.927 4267 7J21 2.903 123.510 4.807 650 9.524 3.801 142,292 4,172 16&663 Payments Charitable Activities 137.160 137.160 136,848 Surplus for year 5.132 S132 28,815 Statement of BalaDCeS As at 31 December 2 Unrt51ricted li&strleted EDdowmellt Fllttds Funds Funds 2025 21125 2025 Total 2025 Total 2024 Note Bank Balanees As al l January 2¢Y25 218.007 1,750 219.757 190.942 Excess of re¢eipts over payinents 5.132 5.132 28.815 Balanc¢ &s at 31 December 2025 221139 1,750 224889 219,757 Investments at Market Value (c £67,032) 59,Q65 8110 I4575 130,550 Total Funds 282204 1,750 81JlO 365.464 350,307 The IoUnts were approved by the Kirk Stssion on 12 March 226 For and on behalf of the Kirk Session Margo Memurdo (Session Clerk) Page 9
Caldwell & Dunlop Parish Church of Scotland Notes to Aceounts Year ended 31 Deeember 2025 Trustee Rernulleration and Related Party Transaetions During the year four trustees received reimbursement of Costs chargeable to the charity totalling £333. Sarah Reid, a trustee, received £7.320 for providing services &5 organist during the year. The minister received £960 in travel expenses, £600 for telephone expen and £1149 in other expenses. £2587 was paid on her behalf for manse council tax. No trustee, or any person related to a trustee, had a personal interest in any contract or transaction enter¢d into by the Gharity during th¢ year. Unrestricted Restricted 2025 2025 Total 2025 Bank Balances 2024 Bank Current Account Deposit Account- C.O.S Investor5 Trust 37,198 185.941 1,748 38,946 64.441 185.943 155,316 Total 223,139 1,750 224,889 219,757 Movernent of Funds AtlJan 2025 Incoming Resources Outgoing Resources Gains & At 31 Dec losses 2025 Transfers Unre8tri¢ted Funds G¢n¢raI Fund Fabric Fund Kirk Session Fund 239,024 31.108 2,647 139,048 1,382 118 (126.310) (12,098) (10,800) 12.048 (50) 50 6.037 245,701 33.738 2,765 272,779 140,548 <137,160) 6,037 282204 Restrided Funds Presbytery Primer Fund 1,750 1,750 Endoiyment Funds Sundry Bequests Miss Finnie Bequest 72,460 3,318 1,674 70 3.798 190 77,932 3,578 Total Funds 350007 142292 (137,160) 10,025 365,464 Purpose of Funds Fabric Fund The trust¢¢s have set aside funds for the maintenan¢¢ of the Church propety Kirk Session Fund This fund is to be disp¢rsed at the dis¢retion of the Kirk Session Presbytery Primer Fund Grant5 were received for a series of specific projects approved by Presbytery. Sundry Bequ¢sts Fund This fund comprises sums bcqueathed which carry the express condition that only th¢ income derived from thosc sun]s may be used to defray general cost5. Sums so donated have been invested en bloc in COS Inve5tOTS Trust Growth & Income Funds This fund provid¢s assistance to m¢mbers of the congr¢gation with fuel cost and income is distributed at the sole discretion of the minister. Miss Finnie Bequest Page 10
Caldwell & Dunlop Pari8h Church of Scotland Note$ to Accounts Year ended 31 Decetnber 2025 Revenue 2025 2024 Donations Gift Aid Offerings Tax re¢overed on Gift Aid Donations Open Platel Other Offerings Other Donations 75.299 22,297 7.452 1,044 79.191 20,036 8.114 1,535 TotAI 106,092 108,876 Fundraising Soup, sandwiches & coffee Regular Fund raising ev¢nts 4,158 109 5,212 191 Total 4,267 5,403 Expendl¢ure 2025 2024 Giving to Grow Presbytery Du¢5 Ministcr's travelliii8 & other expenses Pulpit supply Salaries Fabric Repairs IT costs 65,914 2,381 1,560 129 10,776 10,800 66,220 1,975 1,680 156 10,416 22.004 r!) 6,473 16,627 7,672 2.587 2,897 636 18,039 6,892 (2,520) 2,700 126 300 4.052 4,172 Heat & Light Insurance Manse council tax Printin& stationery, newsletter Life & Work Cost Cliurch & Manse Grounds Other Expense5 Collections for third parties 2,309 3,234 3.801 Charitable actlvities 137,160 136848 Collections for third partits DEC £1800 . CE]ristian Aid £521. Erskine Hospital £1083, Shelter £187. ER Foodbank £210 Page 11
Caldwell & Dunlop Parish Church of Scotland Iyotes to Accounts Year ended 31 December 2025 6. Minister's Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost of all minist¢rs' stipend and employels contributions for national insurance, pension and housing and loan fund. Minist¢rs' stipends are paid in accordance with the national stipend scale, which is r¢lat¢d to years of service. For the year under review, the minimum stipend was £32,433 (2024.. £31.642) and the maximum stipend ( in the fifth and subsequent y¢ars) was £39.856 (2024: £38,884). 7. Staff costs and numbers 2025 2024 Salaries 10,776 10.416 The average nurnber of part-time employees during the year was 2 (2024: 2) 8 Memorandum: Funds Held by the Church of Seotland General Trustees for the Benefit of the CongreE4tlon Rev¢nuc Account . Balance at 31.12.25 £14,157 PaBe 12