The Church of Scotland GATEHOUSE AND BORGUE PARISH CHURCH RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 Congrogatlon No. 080463 Charlty No. SCOI)0961
Charity No. SC000961 Gatehouse and Borgue Parlsh Church Trustee's Annual Report Year Ended 31 DeGember 2025 Th• Trustees pregent the Amual Report and Accounts for Gate1U aNI Borgue Parish Churth (Church of Scotlandl Ihe year 31 December 2025 R•feTonce ¥nd Athini8tratiVo infomut GatehouÈè and Borgue Paiish Churth Charity Name: Charity Registrats'on No. CongregM)n Relen( No. SC000981 080463 Contact Address ArOall Gatehouse of Fleet DG7 2EN Truts•¥ Mirgaret Andrew¥ Hilary Mcconchie Alexander McCullc¢h Margat Sloan Roberta Galloway Fiona McCullo¢h Joanna Dunnett Chri8tino AslwoTth Le81 Holme$ Arnlrew McKoan Kate Benney Gwen Cor50n Charles l)unnett Andrew Mcconthie Janet Byrom Yvonn• Mcconnéll Valerie Oti Alastair M¢Carl Gordon Hunler Prfn¢lpAI 0ffl¢04>•ar•rn Minister. SessK)n Clork. Church TaSUreT.. Pfopety Conven¢ Rev Va110 Ott Andrew McKean Alexander IAcCulSoch Andrew McCon¢hig Independtnt Examlner Mrs EilKlh J Harnian BA (Hon81 CA Bell Ogilvy CharteTed Accountants 38 King Street Castle Dougla8 OG7 1AF Banker• Bank of Scouand 192 King Street Castle Douglas DG7 1DB
Charity No. SC000961 Gatehouse and Borgue Parish Church Trustee's Annual Report Year Ended 31 December 2025 Structure. Governance and MaMg•ment Governlng Document The Church 1$ athinistarèd in accordance with temis of th8 Deed of ConstitlOn (Unilary Foml. Racrultmont and Appolntmtrnt of TruslMS Members of the [k Sessth are the Chanty Trustees. The Kirk Session Member8 are the Elders of th6 Church and are chosen from thosé Members of the Churth who a considered lo have ltr appropriate gifts and skills. Th& Minister. who L% a Member of the Kir1( Ss1On, 18 elead by th? Congregalion arKI induGted by Presbytery. Oryanls•tlonal Structur• The Kirk S68$n is chaired by the Mirrister and méets fve lknes a year. It is responsible for spiritual and tèmwal 8ffairn within the Church. Cartain responsibilitie$ are dglegat•Y to the FlnarK Commthee and the Propety Commlttee as apFvopriate. ObJeth8s and Acllvltl•s The Church of Scotland 18 Tritann In doctrina, RefOrn in Ir8drtn and Presbyl•ri•n in polrty. It eMlSt6 to glorify God and to work for the 8dvanc4m•nt of Chri8t'• Kingdtsm throughout world. A6 nalional ChurGh. It acknowladges a distinctive call and duty to bring the ordinances trf rellgign to the people in every Parish of Scotland throu a territla mini51ry. 11 cooporat88 wilh otr Churches in various ecumeni¢al bod8 bn SccrtlaTrJ and beyorKI. A¢hlevem•nts and Perfornianco Forty lo frfiy peoplo atter worship on a Surthy momirvJ in Gatehouse Church, rislng10 5iXty in Ihe 8ummer, with regular visitors and holiday makers, arwj even morg fof sèrvice$ at Chrssimas. Easter, H8rve$t and Remembraftce. On the first Sunday of every month a 8er¥i¢• Is hald in Borgue Villag* Hall Once a month in Gatthouse we are ioinod by a Sunday Schod ofaboul six chihyren who come into the Church for the first part of the service and then go through irrto the H811. Th•r8 15 4 choir ol around 1ve singers. p8rfryming an introit at the beginning of each sèNice. and occa¥ionally an anthem as well. The hall is a0 a regular meeting pla for a group of senior citizens, the Mond•y Club and Churches Togèther. Voluntser4 The church reliwd on tho conln'tKJtson of volunteer¥ to carry out it8 aclivitie# but no arnountg are recorded in the accounts for this. Financlal Revi8w Unreslricted donation inc<#iie (inckxlirKJ Gift AKI inwn•> decieas•d by some £31.718 in Ihe year. Other staffing ¢ost¥ have incre8sed by around £3.000 due to Increa of orgon player paymentg. Repairs total has decreased by some £2,000 aThJ Manse buikling costs ha8 incr8888d ty arourKI £1,600 due lo Fencing repairs in Marth 2025. The main result of the yeafs transadions is that tsre is an unTestri¢ted deficrt of £22,549 for the year. The reslrithed Surpkts was £383 and SUfK4us £145.
Charity No. SC000961 Gatehouse and Boryue Parish Church Trustee's Annual Roport Year Ended 31 December 2025 R•s•r¥o• Pollcy At 31 Decemb8f 2025 Ihc Church held urrfestrict•d cash funds of £12,146, restricted fund8 of £7,735 and end¢Jwment furKls 01 £4,8S4. The trustees 8ckncMltsd98 that thtr lovel of unrestricaed requires to be improved.
Charity No. SC000961 Gatehouse and Borgue Parish Church Trusteo's Annual Report Year Ended 31 December 2025 Stn•t of Trugts8'$ Responslbilltl•• The Memters of the Kirt( s¥10n I CryegalK>n•l Board must wepare Financi81 Sl•tements whlch gNe suificjent delad to able an appreciatw ofthe transadions of Church during the fThfteJal year. The members of th6 Kirk Session I Conwatn81 Board a respon8ible for keeping proper accounting r8cofds whith, on request. musl reflect the fin81 p)sition of the Church al thbl time. This must btr don& lo ensuff that the FinarKo1 Statements comply with tha Ch•ritie5 and Trust68 Investment (Scotland) Ad 2005, the Chaiits Ae¢ounts (SwllaTrJ} Regulations 20061 a8 amendedl and the Regulations An8nt Congregalional Finance approved by the General As8émbly of the Church ol Scotland 2007. They are also resFonble for saf8guarding the assels of the Church and must lake reasonable steps for the wevents.on and l or detectitin of fraud and other irTegularilb08 inGluding the adoption of iho Chwch ol Scotland Pohci88 w Confy"d of Intéie$t and 1hhi5tbI0wIng. oprovod by tho Trustees arwj sKJned on Iheir behalf. Mr Androw M¢Kean Sosslon CI•Tk Oato: 11311
Charity No. SC000961 Gatehouse and Borgue Parish Church Trustee's Annual Report Year Ended 31 December 2025 lTr(knp•nd•nt EID•S R•port to the TnMtw• of Gatehou of Fle•t Pari•h Church I rewjrt an the Accounts ol thg Charity for the year ended 31 0mber 2025. Re$p•dlve f•8pon81bllltles of Tru•to0s and Examiner The Charity's Trustees a respon$itAe for the yeparation of the Ac(y)ut)ts in accordan with the terms of the Chanbes and Trustee Investment (ScoYarKI) Act 21X)5 and the Charit$ Attoun18 {Scotlond} Regulations 2006 (as erled} The Charity Trustees con8id•r that the 8udrt UlleM8Trt lo Regulation 1011) to Id} of lh• Accounts Regulations 2006 las 8mendèd) does not 8y. 11 is my respon8kn"lityto examine the Accounts requlred under Section 441lllcl of the 2{ Act and lo stale V4ttether parcular m8tt¢rs havè com? to my attention. B•¥l• of Independwrt Ex•mln•rfs Stst•mont An examination is Carr OLrt in &¢ordance wth Regulation 11 of the Chgrities Accoun1• {Scotl3nd) R89ulalion8 2006 lay amended). An examirli0rt irKludes a revivw of the accourting records kept by the Charity and a comparison of the Accounts presented with those record$. 11 a180 indudes Consideration ot any unusual Il•m$ disdosures in thg Accountg. and s•eks axplanatson$ from the Trustaos conceming any Such mattern. The procedures undertakon do ntx provkle Jll the evKlen¢e that woukl be required in an aL>Jii, and consequentty I do not express an audrt opinion on th8 Vi$W giv•n by the Accounts. Indep•nd•nt Examln•rf• Statement In the Courso of my examination, no matter h88 ¢Crn to my attenon'. 1. Whth gives me re8¥onable c4u¥e lo bebieve that in ony malerial rgspecl the requlremonts: to keep accountry records In 8cc(fftsnc• wrth se11)n 44(1) of the 2005 A¢t and Regulation 4 of Ine 2006 AOUntS Regulalk>ns195 8mendedl. aTha lo prepare Accounts which accord wilh the acLounting record3 and o)mply with Regulation 9 01 the 2006 Accounts R•gulation8 IA8 amand•d) havo not beon mot, or 2. to which, in my owrhion, alIentn $houkJ be drawn in orderto enablo a proper understandlng of the Accounts lo t reacld. EldL Mrs Eilldh J Harnan BA (Honsl CA Bell Ogllvy Chartered A¢eountnts 36 Kin9 Stre•t Ca8lle Douglas DG7 IAF Dat•: LL Mcv CLI 2DQ
Charlty No. SC000961 Gatehouse and Borgue Parlsh Church Raceipts and Payments Account Year Ended 31 December 2025 Tot•1 2024 Ftsndb 26 Furtds 2025 2025 Don¥tioThs Aci1vilO lor GerthvJ 57.783 Fl.783 89.499 1.711 937 61.8( 145 fj2,lJ4 93,0rn R•r*wts from Lk8 ChurEh•• crItabl• xtMth• Excw I ID•lkltl of R•tp oY•r Poym•nl• for y••r b•lry• 363 145 122.021 20.025 I ID•fi¢ltl ot R••ti •¥•r P•ym•nl• for th• y••r
Charity No. SC000961 Gatehouse and Borgue Parish Church Statement of Balances Year Ended 31 December 2025 2025 202$ 2025 46,756 26.731 88nk ar*Y do[1. balanfm forwa ovem•nt y•Ar. Payments for the year B•nk & O•po•h (C1 £74,887) For on behalf of the Kirk Session 8nd Financtal Board Ses¥loD Clerk Trn•sur•r
Charity No. SC000961 Gatehouse and Boryue Parish Church ststem•nt of Balances Y•ar Ended 31 December 2025 Tru#ts• R•mun•ratSon and R•latsd Party Transxtkn t)unng the year 1 Trustee receNed reimlwrsemtytt of CounLyI Tax for the Man88 of £3,613. In addttion Mrs Cor50n who is a Trustee, réc•i¥ed £632 for woviding her seNic•s to pulprt Jupply and Mr Mthean, 8LYJ a Truste8. W8ceivad £540 for deaning wvi¢es. Movgm•nts In Fund• AtJnuw R•tipts P•yrMni• Trnn•fws It D•c 2026 2025 2025 2025 2025 UnM•trlBt•d fvnd• Gorw•l Fund R•¥trkt•d fund• S Bell M•nten¢• Gr4v•• Up••p 140 112 M•nzi•5 TNsi co81 Leg T¢X¥l Fur of R•otri¢ Fyn Graves Upkeep Fund - to maintain the Graveyard Clo¢k & B911 Maintet* Fund- transferred from the Borgue Church for m•intenanc• s of Endobffii Funds Income from the Menzies Legacy 1$ to bB used lo matwials for Christian education Income from the Coate8 Legacy 15 to b? used for th8 needy in the Parish
Charlty No. SC000961 Gatehouse and Borgue Parish Church Notes of the Accounts Year Ended 31 December 2025 Analys18 of D¢xutlon Fwd 2025 202S 2025 2025 32,428 17.114 6.547 Gift Dortyis Tax RMIed on GTrl AKI Don&ml Ordinary Qfferiny low PI) Other Offering8. 00$ etc 9,948 7,814 7.814 Analy8h of Pw4m•nts ch•*trI• •ctlvitl•• Mink•tnè8 & Miswon Al¢811 34.244 27,214 Z790 177 6,382 23,3S5 1524 3,961 1198 2.069 1.698 510 3.209 239 9,420 21.264 3.813 4,831 3,372 3.000 1.2 eoo 239 9.420 21.264 3,813 Pulprf Supply Othw •taffirfj co Fabric repairn & mwd•nwc• Counal Tax Hwl #fid Ilghl 1Tr8iir Oth•r wts- Manse Pnnting. 6t8lionery 8n¢J po•tyg• Ind•wnd•nl Ex•1 100 8ank 3.372 1.226
Charlty No. SC000961 Gatehouse and Borgue Parish Church Notes of the Accounts Year Ended 31 December 2025 Mlnl¥t• 8thfid All Churth ol Scotland Congregations contribut• to the Nat¥1 Slipend Fund whth b•ars th• c<$ts of all Minister's sliperS and employerfs contribution$ for national insurance, pension gnd housing and loan fund. Ministerg, stiwds are P8KI in a(o)rdanc8 wilti the national stipend scalè. whith is rèlated to years of seNirA. For the year utMl8r review. th8 minimum sbwnd was £32.433 and th8 maximum sts'pend (in the 5 and subwueTrt ye¥s) £39.856. Coll•ctions ft>r Thlrd Partl•s 2026 3024 CHAS ShelterAhJ Me<thco1 Aid fty Pestr Chn8tn AKI Oxtam Ste418rty Food 475 23$ 842 428 405 10
Charity No. SC000961 Gatehouse and Borgue Parish Church Appendix Year Ended 31 Decomber 202S FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES co 2033 Credil 88Lqrt•• hfjd •t 31 D8cM*ef * ttht Market Va& of Balar5 •t 31 D•c•ff Credtt 8•iqThx * 31 D8¢xmt•r Durha lh• •nded 31 De1 2021. Ilh• 018w ¥ld ftylol•l rwt of£33,894.44, •nd th•8• fuNI8 nwrfte•J F•bthc 11