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 N*mc".
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
CoDt*cl Addrug:
Mrs Mcmurfo, BrockwdlrrtuirCott8N ty D￿kn)p. KJJMJn￿ KA3 4DT
The Jninister i¥ a truskc. The Ott￿ tr￿streS 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]mBr￿ck
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 t￿SteeS Submit their report and the accounts of the charity for the year ended 315t December 2025.
Structure. Governance and Management
Caldwell and Dunlop ChU￿h 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 d￿tr]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 chu￿h, 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 chU￿h¢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 ch￿￿h 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$,
In Dunlop Church hall the wKkly Tuesday Coffee morning is open to all and Dunlop Musieal Memori¢s
(an Alzh¢im¢r's 5UPPOrt ¢v¢nt) meet once a month for musiG. games and Afternoon tea and is well attended
from S￿￿ounding areas.
Dunlop Church hall is home to the Dunlop Scout Group and the Lugton and Dunlop Scottish Women's
Rural Institute.
The hall is let for various village committee meetin8s. Coffee mornin88. family parties and fitness groups,
B¢yond our parish we continue our engagement with East Ayrshire Churches Homelessness action, both
financially and with practical support. Our congrc8alions throughout the year support Christian Aid.
Erskirb¢ Hospital, Shelter, Ayrshire Hospi¢c, Disasters Emergency Committee and our local foodbanks.
As the church in th¢ communiti¢5 of Uplawmoor and Dunlop, w¢ continue to seek new ways of serving
God and His church in our local areas and beyond.
The Kirk Session met in person, vta Zoom ttnd via email during thc year.
Going forward, our resolve and intent remain strong and focused as we look ahead with enthusiasm to our
united congregaiion improving and enhancing our mission in the Parish.
The united Church Roll at 3111 December 2025 lotslled 463 communicant members.
Office bearerg
The principal offiGe-boarers are detailed on Pa8e 3.
Tru$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 fu￿re 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
tranS￿tionS 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 [s￿tIalld)
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
R￿lpt and Payments Account
Year ended 31 D￿eMber 21J2S
Unrestricted Restri￿ed 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
81￿10
I4￿575
130,550
Total Funds
282204
1,750
81JlO
365.464
350,307
The I￿oUnts were approved by the Kirk Stssion on 12 March 2￿26
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