## **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 2 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 4 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. 5 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 I￿egular1ties. 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**|| |---|---|---| |**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|| 7 BUCHLYVIE AND GARTMORE CHURCH OF SCOTIAND 281725 srATEMENT OF BALANCES Year ended 31 De￿rnber 2025 Note 2 Unrestricted Funds 20 Restricted Fund5 Total Totrdl 202 24 Bank & DeF￿1t BalarKes Bank & Deposit balances broughtforward 78.510 3,960 82,470 61%20 Movement in year Ex￿s$ 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 G11t￿d r•￿1Vable[S9￿￿d 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. 9 |**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||| ||||| ||||| 10 |**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|| |||| 11 |||||| |---|---|---|---|---| ||||**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**|| |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||||| |||||| |||||| 12 ## **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|||| 13