The Church of Scotland
Buchlyvie and Gartmore Church of Scotland
Receipts and Payments Accounts 2025
Charity No. SC000833
Congregation No. 281725
Reference & Administrative Information Charity name: Buchlyvie and Gartmore Church of Scotland
Charity Registration number: SC000833 Congregation reference number: 281725
Contact address: Mr William Keeping 35 Culbowie Crescent Buchlyvie Stirling FK8 3NH Registered Address: Sealladh Breagha Gartmore Stirling. FK8 3RP
Trustees:
Kirk Session members
Rev. Stuart Sharp (till 1 Sept. 2025) Rev. Barry Hughes (from 4 Sept. 2025) Ms J Billett (Session Clerk) Ms.J Yates (till 1 Sept. 2025) Mr W Keeping Mrs M Sparkes Mrs L. Thomson Mrs S. McLean Mrs L Nicolson Mr J Poulter
Mrs P. Cumming Mrs.M.Penman Mrs D. Pirie Ms C Irvine Mr N W Orr Mrs S Walker
Principal Office Bearers
Minister Interim Moderator Session Clerk Church Treasurer Independent Examiner:
vacant Rev. Barry Hughes Ms Janet Billett Mr William Keeping
Adam Urquhart, Faliskeour, Balfron Station, Glasgow, G63 0QY
Bankers
Bank of Scotland, PO Box 1000, BX2 1LB
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Charity No. SC 000833 Buchlyvie aDd Gartmore Church of Scotland SC 000833 Independent Examiner?s Report to the Trustees of Buehlyvie and Gartmore Church of Seotland I report on the accounts of the charity for the year ended 31 December 2025, which are set out on pages 7-11. Respective responsibilities of trustees 2nd exawiner The charity's trustees are responsible for the preparation of accounts in accordance with the tetms of the Charities and Tn]stee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees Consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (¢) of th¢ Act and to state whether particular matters have come to my attention. Basis of independent examiner's statement M}, examination is carried out in accordance with Regulation I l of the ChaTities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It ajso includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such rnatters. The pn)c¢dures undertaken do not provide all the evidence that would be Tequired in an audit and, consequently I do not express an audit opinion on the view given by the accounts. Independent a]ner'S stat¢ment In the Course of my examinatio no matter has come to my attention . which gives me reasonable cause to believe that tn any n]aterial respect the requirements: to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and ii. to prepare accounts wbich accord witb the accounting records and comply with Regulation 9 of the 2006 Accounts RegulatRons have not been met, or 2. to which, Èn my opinion, attention should be drawn in order to enable a Proper understanding of the accounts to be reached. Name: Adam Urquhart Address: Falisk¢our, Balfrou Station, Glasgow, G63 OQY Date:
Trustees’ Annual Report ended 31 December 2025
Structure, Governance and Management Governing Document
The Church is administered in accordance with the terms of the Deed of Constitution.
The Church currently follows the Unitary Constitution.
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by the Presbytery.
Organisational Structure
The Kirk Session is responsible for spiritual and temporal affairs within the Church. The Kirk Session is chaired by the minister and meets 4 times in a year. Certain responsibilities are delegated to four working groups: Property and Finance, Worship, Mission and Pastoral Care, and ECO-Congregation, who report back at Kirk Session meetings.
The Church is currently in vacancy. Rev. Stuart Sharp was appointed as interim moderator on 11 September 2023, and stood down at the beginning of September 2025 to take up a new post. Rev. Barry was appointed as interim moderator on 4 September 2025.
Ms Janet Billett was elected as Session Clerk of the united church from 1 July 2024.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through territorial ministry. It works together with the Faith Communities in Scotland and beyond.
Worship – We follow the Christian year and celebrate the major festivals i.e. Advent, Christmas, Lent, Easter and Pentecost. We celebrate the sacrament formally four times a year and from time to time in an informal manner. Sunday services and some funerals continued to be made available online through livestream and uploaded recordings throughout the year for anyone to view.
Additional forms of worship previously used, such as evening services and Café Church are temporarily on hold, while in vacancy.
Local Churches Together – Buchlyvie and Gartmore have now united. We continue to participate in the Carse walks involving a number of neighbouring churches. Now we
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have united, we look forward to further collaboration with neighbouring churches, as outlined in the Presbytery Plan.
There are a number of congregational organisations, which were active in 2025. A brief description of each is given below.
A Wednesday Fellowship Group meets regularly on a Wednesday morning.
A Bible Study Group meets periodically to study and discuss books of the bible.
The lunch club has continued, bringing the community together at least once a month. A number of members of the congregation participate in local community activities such as the Buchlyvie Community Hub and Gartmore Christmas village fayre.
The Church’s Eco Congregation activities have continued.
Financial Review
In the following financial statement, prior year figures relate to just Buchlyvie for the first half of 2024 and the united churches for the second half of 2024.
Following the union last year, there were still multiple bank accounts at the end of 2024. These have been rationalised and the excess funds from the consolidation (£45,000) invested with the Church of Scotland Investors Trust.
The extensive preparatory work including obtaining of appropriate slates for the approved project of the replacement of Gartmore Church roof started, so advance payments totally £42,000 have been made to cover this work, using money approved for use from General Trustee investments. The replacement work and remaining payments (around £57,000) are expected to complete in 2026.
Excluding the purchase of investments we again show a deficit for the year. Although the total deficit in the operating accounts shown is over £50,000, once the purchase of investments is excluded from the calculations, the net deficit is £5,603.
Following on from the architectural review in 2023, discussions on Buchlyvie Church building continue locally and with Perth Presbytery and the Church of Scotland.
In addition, accounts held by the Church of Scotland Trustees reflect the transfer of balances held on behalf of Gartmore, resulting in a net increase in value of over £60,000. Again, once the purchase of investments is excluded, the net increase in value is £16,407.
Reserves Policy
It is the Trustees’ policy to hold reserves of approximately six months expenditure including designated funds. At the year end the Church held unrestricted cash funds of £27,685, of which £9,141 is for general use.
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Trnstees, Annual Report (cont.) Year ended 31 December 2025 ststement of Trustees? Responsibilities The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of th¢ Church during the financial year. The members of the Kirk Session are re8w)nsible for keeping prop¢r accounting records whAch, on request, must Teflect the fllwicial position of the ChuTch at that time. This must be done to ensure that the fAnancAal statements comply with the ChaTiti¢s and Trustee Inv¢stment (Scotland} Act 2005, the Charities Accounts (Scodand) Regulations 2006 and the R¢gulations Anellt Congregational Finance appmved by the General Assembly of the Church of Scotland in 2007. They are also Tesponsible for safeguarding the &ssets of th¢ Church and must take reasonable steps for the preventAon andlor detection of fraud and other Iegular1ties. Approved by the Trnstees and signed on their beha Janet Bill¢tt Session Clerk Date
BUCHLYVIE AND GARTMORE CHURCH OF SCOTLAND 281725 RECEIPTS AND PAYMENTS ACCOUNT Year ended 31 December 2025
| BUCHLYVIE AND GARTMORE CHURCH OF SCOTLAND 281725 RECEIPTS AND PAYMENTS ACCOUNT Year ended 31 December 2025 |
BUCHLYVIE AND GARTMORE CHURCH OF SCOTLAND 281725 RECEIPTS AND PAYMENTS ACCOUNT Year ended 31 December 2025 |
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|---|---|---|
| Receipts Note 3 Donations Legacies Activities for generating funds Bank & Deposit interest Investment income Total Designated Funds Rental of premises Sale of Assets and goods Sale of Investments Grants Receipts from General Trustees Other Receipts VAT reclaimed on building work Transfer of Union balamces (2024) Total Receipts Payments Note 4 Costs of generating funds Charitable activities Purchase of investments Governance costs Total Payments Excess of Receipts over Payments for the year before transfers Transfers Note 5 Excess of Receipts over Payments for theyear |
Unrestricted Funds Restricted Funds Total Total 2025 2025 2025 2024 25,954 25,954 19,989 353 353 0 1,583 1,583 1,558 977 977 430 3,392 644 4,036 1,077 31,906 997 32,903 23,054 40 40 530 211 211 70 100 100 1,500 2,367 42,000 44,367 179,684 34,524 43,097 77,621 204,838 517 517 304 39,832 42,875 82,707 29,894 45,000 45,000 0 0 85,349 42,875 128,224 183,888 -50,825 222 -50,603 20,950 0 0 -50,825 222 -50,603 20,950 |
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BUCHLYVIE AND GARTMORE CHURCH OF SCOTIAND 281725 srATEMENT OF BALANCES Year ended 31 Dernber 2025 Note 2 Unrestricted Funds 20 Restricted Fund5 Total Totrdl 202 24 Bank & DeF1t BalarKes Bank & Deposit balances broughtforward 78.510 3,960 82,470 61%20 Movement in year Exs$ tsf Receipts over payments forthe year -50.825 222 0.603 20.950 Totsl Notes 819 Investments at market value 192.949 32,845 225,794 164.387 Assets G11td r•1Vable[S9d half ofyear} 1500 1500 1000 Total 1500 1500 1000 Liabilitiès Costof repair notyet billed Thè accounts were approved by tt* Klrk Sesslon on 2SI 0212026 For and on bahalf of thè Kirk Sèssion Session Clerk Treasurer
BUCHLYVIE AND GARTMORE CHURCH OF SCOTLAND 281725 Notes to the Accounts Year ended 31 December 2025
1 Trustees Remuneration and Related Party Transactions
Mrs Sheena McLean who was a member of the Kirk Session received £750 for providing her services as organist during the year.
The wife of John Poulter, the latter being a member of the Kirk Session, received £1,100 for providing her services as organist during the year.
No other trustee received expenses.
No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
Movements in Funds
| Movements in Funds | |||||||
|---|---|---|---|---|---|---|---|
| At 1st January | At 31 December | ||||||
| 2025 | Receipts | **Payments ** | Transfers | 2025 | |||
| **2 ** | Unrestricted Funds | 2025 | 2025 | 2025 | |||
| Designated Fabric Fund | 8,800 | 2,367 | 2,640 | 8,527 | |||
| Designated Sunday School Fund | 396 | 0 | 0 | 396 | |||
| Designated Fellowship Group * | 5,356 | -5356 * | 0 | ||||
| Reserved Fund (TCoSIT) | 9,620 | 0 | 9,620 | ||||
| General Fund | 54,338 | 32,157 | 82,709 | 5356 | 9,141 | ||
| 78,510 | 34,524 | 85,349 | 0 | 27,685 | |||
| Restricted Funds | |||||||
| Fabric restricted to Buchlyvie | 300 | 0 | 300 | 0 | |||
| Fabric restricted to Gartmore | 1,490 | 42,321 | 42,145 | 1,666 | |||
| Buchlyvie Cares | 8 | 453 | 430 | 31 | |||
| Walter Keir Fund | 2,162 | 323 | 0 | 2,485 | |||
| 3,960 | 43,098 | 42,875 | 0 | 4,182 | |||
| Total Funds | 82,470 | 77,622 | 128,224 | 0 | 31,867 |
Purposes of Designated Funds
Designated Fabric Fund. The trustees have set aside funds for the maintenance of Church property. Sunday School Fund. The Trustees have set aside funds for the use of the Sunday School (cunder 18's church)
Fellowship Group Fund *. The Trustees have set aside funds for use by the Fellowship Group. The money in this fund has been transferred to general funds on the undertsanding that approved requests from the fellowship group will be met with money from the general or fabric fund.
Reserved Fund (TCoSIT). The Trustees have created this fund to ensure that reserve funds are available to meet unforeseen expenditure or current deficit, as well as to eam interest on funds in excess of those required on current account.
Purpose of Restricted Funds
Fabric restricted to Buchlyvie - For use only in Buchlyvie
Fabric restricted to Gartmore - For use only in Gartmore. The income from the Cayzer legacy, which is added to this account, is to be used only to fund church maintenance.
Buchlyvie Cares - For Community relief only.
Walter Keir Fund - Income from the Walter Keir legacy is only to be used to provide bursaries to students beyond day school level who reside within 2 miles of the centre of Gartmore. Income is held in a current account.
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| 3 Analysis of Donations FWO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Donations Ordinary Offerings (Open Plate) Funerals and weddings Other Offerings: Wed gp, Retiring Coll, Session rm, Donations Total Legacies Fundraising Interest (from TCoSIT Deposit) Investment Income (from TCoSIT investments) Other Receipts Rental - receipts - Use of premises - Session room and Church hire Sale of assets and goods Sale of goods from manse Sale of fairtrade goods Grant Grant from Buchyvie bulletin for community care Grants - grant from FEL for "Greening Buchlyvie" Sale of investments Transfer from General Trustees - ongoing fabric Transfer from General Trustees - Replacement of Gartmore church roof Union balance transfer |
Unrestricted Funds Restricted Funds Total Total 2025 2025 2025 2024 2,006 2,006 1,611 12,545 12,545 8,580 3,766 3,766 4,113 3,824 3,824 2,932 195 195 200 3,618 3,618 2,553 |
Unrestricted Funds Restricted Funds Total Total 2025 2025 2025 2024 2,006 2,006 1,611 12,545 12,545 8,580 3,766 3,766 4,113 3,824 3,824 2,932 195 195 200 3,618 3,618 2,553 |
Total 2024 |
|---|---|---|---|
| 25,954 | 0 25,954 19,989 |
||
| 1,583 977 3,392 |
353 353 0 1,583 1,558 977 430 644 4,036 1,077 |
||
| 31,906 | 997 32,903 23,054 |
||
| 40 40 530 50 50 70 161 161 0 100 100 0 0 0 1,500 2,367 2,367 0 42,000 42,000 0 179,684 |
|||
| 34,524 43,097 77,621 204,838 |
|||
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| 4 Analysis of Payments Costs of generating funds Offering envelopes Premises hire Catering costs Fairtrade Goods purchase Charitable activities Ministries & Mission Allocation Presbytery dues Minister's expenses Pulpit supply Other staffing costs (Organists) Gartmore Church roof Fabric repairs & Maintenance Heat and light Insurance Manse repairs and maintenance CCLI licenses Printing, stationery and postage Community relief Miscellaneous Total Purchase of Investments Purchase of investments with COSIT Governance costs |
Unrestricted Funds Restricted Funds Total Total 2025 2025 2025 2024 |
Unrestricted Funds Restricted Funds Total Total 2025 2025 2025 2024 |
|---|---|---|
87 87 210 63 63 63 7 7 31 360 360 |
||
| 517 | 517 304 |
|
| 22,640 22,640 9,856 733 733 501 117 117 419 1,893 1,893 4,640 2,930 2,930 1,850 42,000 42,000 2,057 445 2,502 5,791 2,383 2,383 1,093 3,303 3,303 2,351 2,882 2,882 1,166 527 527 517 0 0 12 430 430 1,512 368 368 187 |
||
| 39,832 42,875 82,707 24,860 |
||
| 45,000 45,000 0 |
||
| 0 0 |
||
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| Unrestricted Funds Restricted Funds Total Total 2025 2025 2025 2024 |
||||
| 5 Analysis of Transfers None 6 Minister's Stipend 7 Collections for third parties |
0 0 0 All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers stipends and employers contributions for national insurance, pension, housing and loan fund. Minister's stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend (in the fifth and subsequent years) £39,856 2025 2024 |
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| Farm Africa | ||||
| CHAS Christian Aid UNICEF (jars of grace) Transform Trade Poppy Scotland Strathcarron |
||||
| 8 Unrestricted investments | ||||
| Ministerial support fund TCoSIT Growth Fund TCoSIT Income Fund 9 Restricted Investments |
No. of Units Cost Value at Value at 31/12/2025 31/12/2024 £. £. £. 488 1,727 3,357 3,113 20,504 90,798 168,760 130,816 1,829 19,991 20,832 0 22,821 112,516 192,949 0 133,929 2,393 9,777 16,464 15,267 2,381 10,000 16,381 15,191 4,774 19,777 32,845 30,458 |
|||
| Walter Keir bursary | 2,393 9,777 16,464 15,267 |
|||
| Fabric / Cayzer legacy | ||||
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BUCHLYVIE AND GARTMORE CHURCH OF SCOTLAND 281725 FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
Year ended 31 December 2025
| 2025 | 2024 | ||
|---|---|---|---|
| CAPITAL ACCOUNT | |||
| Credit balances held at 31st December at cost | 105,709 | 136,771 | |
| Market value of balances at 31st December | |||
| 184,760 | * | 212,777 | |
| REVENUE ACCOUNT | |||
| Credit balance at 31st December | 57,047 | 52,089 | |
| Total Funds held by Church of Scotland | 241,807 | 264,866 | |
| Note*Reflects £42,000 transfer to local funds as payment towards new roof for Gartmore Church |
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