DINGWALL: ST. CLEMENTS PARISH CHITR(:H OV SCOTLAND Annual Report & Accounts Year ended 31" December 2025 Congregation Number: 392201 Charity Number: SC001056
DIYGWALL: ST. CLEMENTS PARISH CHLIRCH OF SCOTLAND REFERENCE AND ADMif¥lSTRATlON INFORMATION Charity name Charity registration Number Congregation Registration Number Dingwall: St. Clements Parish Church of Scotland SC 001056 392201 Contact Address The Beeches Old River Road DIng.all IV15 9LQ RK SESSIONrrRUSTEES Andrew Adamson John Cameron Sheila Campbell Robert Macleod Fay Caskie Nonna Catto Margaret Davidson Betty Erskine Tom Fulton Dorothy Haldane Donald Gunn Ian Lovett Alice MacDonald Donald MacDonald William Ma¢Donald Charles MacKay James MacKay Grant MacLennan Gladys Ross Pat Ross Mavoi Wilson Deceased 30th May 2025 Retired 17th January 2025 PRINCIPAL OFFICE BEAREIi8 Minister Session Clerk: Treasurer Rev Bruce Dempsey BD John Cameron Robert E. Moore II*DEPETr4DENT EXAMINER Jack Kemahan LLB. CA Loch Skerrow Wester Ba]mungie Rosemarkie Fortrose IVIO 8SL BANKERS Virgin Money Academy Street Inverness IVI IJN
Trusttts, Report: Year Ended 318È December 2025 STRIICTIIRE, GOVERWANCE AND MANAGEI¥IEFtr Govemingy Documents The c.ongregation is administered in accordance of the tenns of a Unilary c.onstitution. REC:RIIITMENT AND Appoip4TING OF TRirSTEES Mcrnbers of the Kirk Session are the TnteeS for Charity puojoses. Th¢ Kirk Session members arc thc F.IdLrs of thc congregation and aTe chosen fonn those members ol.the conoiLsialion w'ho are considered to hawe the approprialc gifts and skills. -I'he Minister is the Moderator of the Kirk Session and is elected by the congregation and inducted to office b} the PTesbytery. ORCJAYISATIOIYAL STRiIC.TlIRE The Kirk Session is chaired b)T the Moderator or a qualified Elder and meets a minimum of l O times in ihe course uf a vear. The kirk Session is responsible for the Spiritual and t¢mporal affairs of the congregation. Ccrtain SponSibl11t1eS are delegatcd to the Treasurer, the Fabric ConTrenoT and to Such ad hoc groups or eommittees as may be established from time to time for spccific projects. Fundraising is in the main carried out by members of the congregation. OEJEC'TIVES AND ACTIVITIfr,S The C hurch of Scotland is TriniL2rian in doctrin¢, Reformed in tradition and Presbvterian in Politv. It exists to gylorify God and to work for the advancen]ent of Christs Kingdom tliroughout the world. As a Ni ational L hurch it acknowledges a distinctiie 'Cail"' and duty to brino the ordinances of r¢ligion to the people in every PaTish in Scotland through a territorial minislry. It co-operates with other churches in various ecumenical bodies in Scotland and b¢yond. Service5 of worship are held every Sunday at 11:30am follo1ed by fellowship ]d refresiunents in the Cliurch Ilall. A prayer meeting 15 on Friday mornings and special service5 are held at F.aster. Christmas and other significant occasions throughour the year. On speLial occasions joint services are also held with other churches in Dingwall. Through the provision of our regular Sunda), services, and midweek actikities we provide pastoral and spiritual support to our membership and cornmunity. Throughout the period members of our Congregation '¢re activelv providing material 2nd PTactiLa] help to support as w'ell as supporting sevcral local Charities and iniiiatiTr¢s M'hich provided for those in isolation or in anv kind of need.
We have also been able to continu¢ with our WedndaY Café providing a Th•rm and welcoming space for visitors and communitv alike. We OP¢Tat¢ a monThly Soup Lunch, thoug,h this is kept under review with the aim of expanding to a weekl! Lunch should cirLumstaJLLes and resources allow. Our other. nornial activities, which include bible stud),, the Ciuild, provided further opportunity to fellowship and discussion. Our ministy to children sadly has not to date been able to restart for a variety of reasons. bO,evLr in recent limes our minister has b¢¢n infvited to th¢ local primary school to be involved in classwoTk or leading Assemblies. Members of the Congregation continue to be active in the WOTk of the church to advance thc gospel of Jesus Christ in our communir!. We provide a place of hop¢. help and understandin(y for all in our communitv: regardlcss of faith OT background as opportunity arises, proi.'iding' %upport in many fom]s of pastoral situations and irnportant milestones in life such as birth, baptism, marriage and death. FIN.4NCIAL REIIIEW The annual income of the congregation comes from five principal sourc¢s. namelv: offerings: t&x rL'Llaimed under the Gift Aid Scheme: an annual Gift day. funds t2ised bv coffee mornings and monthly Soup I,unches and our annual Christmas pop-up Shop. Smaller amount5 of income are received from weddings and funerals, hire of the Church Ilall to con]munity groups. one off donationslcollcction bo.xes and interest and dii'idends on our reseTres. Our ultiTnate financial airn is foT all dav_todav expenses to be met by offerings and Gift Aid, ith all otheT incom¢ being set aside to meet ex¢eptional charges. ()ur detailed accounts are contained at paqes 6 to I l. Income from the above noted SOUTces amountLd to £73.887. In addition. the receipts include a loan from the IreuTer of. £J,i88 and the incre85¢ in the value of the investments held in the Trabric Fund of £7,745. 'fotal pa!mLnts amounted to £97,11) of which £31,978 was for improvements to the hall. As the 2001+ and Elall b,xtension Fund. i)oth designated funds, are no longer required they have been transferred to the General Reserves. Prior N'ear amendments were required to in¥orporate the investment held into the Fabric Fund. to incorporate ndS held for an old established Dingywail Poor Fund. the funds ol M,hich 'erL distributed in the year as detailed in note 12, and the adjustment required due to the bank balance not being reconciled Mith the bat]k statements Èn Cller years. These arc detsilcd in note 4 to the a¢counts. The treasurer paid several Church expeeS personall). during the year, not being, fullv reimbursed unlil 2026. Accordingly a loan from the treasurer appears as income in the receipis and paTrmcnts account and is noted in the statement of balances as a liabilitv. The true excess of expenditure Os'er income for the Church's nonnaE actiTrities is therefore £15,481.
RESERVES POLICY It is the Trustees policy to hold TrseTves of approximately six montbs cxpcnditure aT)d this has been ¢omfortabl> achieved. STATEMENT OF TRIJSTEES RESPONSIBILrrY The tnembers of the Kirk Session acting as Trustees must prepare financial statements which oii'e sufficient detail to cnable an appreciation of the transactions of the Congre¢Talion during, the financial veaT. ThL m¢mbers of the Kirk Session are responsible for kcepino proper accountill(J records which must rcflcct the financial position of the C.ontsregation at that time. This must be done to ensure that the financial statements compl). w'ith the Charitics and Trustees Investment (Scotland) Act 2005, the C'.harities Accounts (scotlad) Regulations 2006 and th¢ Reaulations anent Congre¥ (Fational Finance approved by thc General Assemblj of th¢ Church of Scotland in 2007. The!- are also responsible lor safeguaTdints the assets of the CongTrLyation and must take reasonable steps for the PTev¢ntion andlor detection of fraud and oth¢r IegulaTitLes. Approved by th¢ TnL8tees and Signed on their behalf. Donald Gunn.,gession C'lerk 30 Masch 2026
Independent ExaD]iner's Report to the Trustees of St Clement's Parish Churcb, Dingwall Cbarity number SC1101056 I repon on the financial statements of the charity for the year ended 31 December 2025 set out on pages6to 11. Respeetive respoDSibi]ities of Trustee5 and ExamiAer. The Charity s trustees are responsible for the prepatation of the accounts in accordance ii.'ith the t¢nns of the C.hariti¢s and Trustee Inkestment (Scotland) Act 2005 (as amend¢d) 2nd the Charitiei Accounts {Scotland) Re8ulations 2006 (as amended). The charitv's trustees consider that the audit requirement of Regulation lQ(l)(d) of th¢ 20Q6 Re. (Fulations does not apply. It is my r¢sponsibiltty to #xamin¢ the accounis as required under section 44(IXc) of the Act and to state whether particular matte]3 have come to m), attention. Basis of Independent Ex2miner*s Statement Mv examination is wried out in accordance i¥ith Regulation I l of the Charities Accounts (Scotlaiid) Retsulations 2006 amended)- An &xamination includes a rei'iew of the accounting records kept by the cbarits. and acomparison of the accounts pres¢nted with those records. It also includes considerntiOD of 2ny unusual iterns OT disclo>)Jres in the accounts and seeks ¢xplanations from the trustees concerning anTr such fftatters. The procedures und¢rtak¢n do not provide all the ei'idence that M'ould be required ill an audit art consequelltly, I do nol express all audit opinion on the ille. given by the accounts. Independent Exanlimer's Statement In th¢ course of m! examination, no marEer has come to tnv attention which 2ifv.es me reasonable cause to beliei'e thaL in anv JD&erial respe¢L the requirements.. to keep ae¢ountinu records in accordance with section 44(IXa) of the 2005 Act and Regulation 4 of the 2006 Accounis Regulations, and to prepare accounts Th'hich accord with the accounting records and comply with Regulation 9 of th¢ 2006 Accounts Regulations have not b¢ell met, or 2. to whicl in my opinion: attention should be draThiJ in order to enable a proper understandin? of the accounts to be reache other than the matteTS relating to the prior year omendments and the payment of church liabilities bv th¢ treasurer, both explained in the final two para8fdphs ofthe Financial Review in the Trustees, Report. Jack Kernahan. LLB. CA l.och Skerroi¥" Il'ester BalmungÉe Rosemarkie Fortrose IVI 0 8SI. 31 Mareh 2026
Din wall: SL Clements Parlsh Church Reclapts & Payments Account Y8ar End&d 31st December2025 202S 2024 UnT&Stricted Restricted Total General Fund Funds 2025 Unrestricted Restri¢ted Tot81 General Fund Funds 2024 R8ciepts Donations & Lega¢i¢s Income from Charitable A¢tivities Income from trading activitie8 Investment income Other InMe Increase in value of investments 58,924 1,900 1,400 11,663 3,588 7,745 1,058 59,982 1,900 1,400 11,663 3,588 7,745 89.087 1.350 2,470 11,880 305 89,392 1.350 2,470 11.860 Total Reclepts 86,220 1,068 86,278 104,787 305 108,072 Payments Paymants for Ghantible AcM7tses Givin9 to grow Conthbution Salaries Pulptt sUpY Minsitevs Travelling Expenses Church a Manse Insurance Heat & Light Repairs and renewals Hall Improvements Fumiture Manse Council Tax PreSbry Dues CCLI Donations Paid to Local Chariti8s Printing & staionary Sundry Expenses 37,538 3,280 335 756 2,519 6,684 7,876 31,978 37,538 3,280 335 756 2,519 6,684 7.878 31,978 36,913 3,900 770 960 2,292 5,755 7,519 36,913 3,900 770 960 2,292 5.755 7,519 3,325 1,462 458 3,325 1,482 458 1.058 7,300 225 33 3,101 3,101 605 605 305 11 12 1,058 7,300 305 225 33 691 451 691 451 Total Payments 97,113 8,368 IOSM71 62,957 305 83,262 Def1t (+l-} Surplus for th¢ year -11,893 -7,300 -19,193 41,810 41,810 Transfers Net Mov•rn•nts after Transfor• -11,893 -7,300 -19,193 41,810 41,810 Totsl Funds Brought Forward Prior Year amendment 253,139 17.078 253,139 7,300 24,378 211,329 211,329 Totsl Fund• Carrfed Forward 258,324 0 268,324 253,139 253,139 Roprfrs•nted by: UnTrstrict8d Funds General Fund 9,077 9,077 7,274 7,274 De8lgnat•d Funds Fabric Fund Hall Extension Fund 2001+ Childrens Mlnlsty Fund 236,987 2,218 1,160 8,882 236,987 2,218 1,160 8,882 213,605 22,218 1,160 8,882 258,324 0 258,324 253,139 7.274
Dingwall: St. Clements Parish Church Statement of Balancés As at 31st December 2025 Note 2025 2024 FUNDS HELD LOCALLY Funds at Bank and on Deposit Opening Balance Prior Year Amendment Investment Shown Separately (Deficitllsurplus for the Year 253,139 24,378 -23,382 -19,193 211,329 41,810 Total Monetary Assets Hold 234.942 253,139 Investments Market Vakue 23,382 15,637 Total Asse8ts 258,324 268,776 Reserves Unreslricled Funds Restricted Funds 258,324 253.139 258,324 253,139 Llabllltles Loan from Treasurer 3,588 Approved by the Trustees on 30th March 2026 ans signed on theif behalf by the undersigned.. Robert E. Moor¢ Treasurer Donald Gunn , Se55i0n Clerk The notes form part of the these financial ststements
St Clement's Parish Church, Dingwall Year ended 31 December 2025 Accounting Policies Accourtéing Convenlion The financial staternents have been prepared under the liistorical cost coni'ention, subject to the incorporation at market V21ue of the investment held. and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as arnended). Basi5 ofPreparolion of Financial Slalemenls 'rhe financial statements have bccn prep2red on a receipts 2nd payments basis. with the exception of the investment held. As the original Cost is not knowi: the investmeni is stated at market value. Accordingly the receipts include the increase in the value o the investment in the year. Church Incojne All voluntary income and inicrcst received is accounted for when received. As the accoLtnts are prepared on a receipts and payments basis the investments should be includcd at cosi. The original Cost is not known so the investments are stated at market value. Receipls and PaymentsAcco4nL For the purpose of the Receipts and Payments Account as shown oti page 6 funds are defined as follow's- Ullrestrieted funds comprise donated income and other income receii'ed for the objects of the hurch ivithout further Specified purposc and are ai'ailable as general funds. Il'ithin Unrestricted F und8 ar¢ Designated Funds which have been 8et aside bv the trustees for their stated purpose. Restricted funds comprise incomc Ivhich has bcen receii'ed for the objects of thc church and specified for a reslricied purwse within these objects bv the donor. These comprise ¢oll¢ctions for other charities and the long established Dingw'aIl Poor Fund, which was full%. dislributed in th¢ vcar.
St C'lement's P8rish Church, Dingwall Note5 to the ReLEtpts aRd Pa)rynents Accounts i iteceipts lITraIrt Genernl Fuud IFhi¢siri¢ eneraj Pund Rtsir¥d K¢stncted 2O2S J)DnaMns t¢y¢i¢s flffeDT iiifLAid-'la¥ Rew%yed Dooatio nd ratsirtg liift dai. l.c 33i95 7.280 1,4 9.028 1.4h7 9.028 8.975 7,3 7J65 6.)47 30.1 6.347 30.IKX $9,982 8YJ92 knrotD¢fromtbarltsbk tdvitks Un¢ donabong 1,350 IrKom¢ frtsjtt tfddlDgfLtti¥lEICS lient Income ?.470 11th63 11.860 11.860 OthLpfintomt Imn fivmtre¥JJRr 2 Intrea5e ifi ofinlwmtftts Asa raeipts attd [A¥hts¢0n¢ Isprtr4nted. Inyesttnentssknllld Sld at Dnkrywlcoy 'lh¢Oriun lOf1heInYe, Is not knoivr. 11rnl13l Ikcemher 20•4 the I71ue Dfthe iniesTmentl%asnMJhtsiin 8$ pan Of charity's funds It i1095 Fthnc FuDdandthc iueat 3151 tC¢r4 h&%be¢n iOGluded&suwor)cormcndmLIt kntheub5cnofthConyLl c951thc contsnwsiD 5hoMnllt TFwketNalu¢ thEY4fy¢¢h¢irWS¢ In vue durinqthe)fdrh¥ to beshoTra$a1e¢¢1pt. 3 Ttsnskrs betw¢en .4sthe fynd5 14tre no longer requir¢4..or tht Purp¢5 desiJaied bi ihekirksessiok IhttdartthtrId In the?l- d}I1 Decelopncnt FuAd5 [C transfcrrkn-d io th¢ (jencr fuDd 4 Priorveilr Jmeodrnf Nth: expl&nsthe IYWtawn ofthe Invtslment IntheFeFUnd Prior w tlie12k ended 3l1)t¢Ethr09 horecon¢li10n Hascairied OUiTO iinfy'the huld 31thL' bank The TLwn¢il..*im at31btI)rtembEr )024 ia5 bEen oui Thr b-4nk FAknc¢At .3lsi I)£Cemr W75undersiaiedb¥' l.'unU4 IOThe Din¥wall Puoi Fund inioipmieQ in the a¢¢ountsofprioryvars. '[h"mlei5b%ed during-th¢ be?da[earcO[dlllwy (pTE¢d JpriorYearAmendment "FO pnorl'earamendmtht 24i7S
St Clement's Parish c.hurch. Dingi¥all Notes to the Receipts and Payments Accounts I'eueDdpl HI Debe[2025 5 of rsalsnc¢at Prior)t¥ In¢oming amcndmcr.t rcsourLY5 Trs(¢r5 InCi> Alanr¢at expended I'Drtstri¢itd fuNds (ienml FuTrJ 7274 74.877 05.135 23.378 41.836 ¢Siglled re$trItt¢d fuds 213.NJS 15.636 31.V7¥ I11 l..iten5N)n ?noi Fund C'hilthn'5 Ministry fuNJ (1.11 8.882 'Fotsl unrt%trickd fUJS 2)3.119 l?,()78 85,220 97,113 Rc5tri¢ttd Fund5 DingryTrI Pwr Fund ('oll¢cnon8 forothtrrhant 7,300 7,3r)D i.tjig 1.058 Toial FunJ$ 1%3,139 24J78 86378 IV5A71 2%8J24 6 ln1tst]nets 2025 2024 Igccnotc2} ?3.382 15.637 7 from treA5uttr Nctoxpertdituw poid Ptrè11s.. tro&surerduc io hirlat 31 Deeeratr 3.)88
St Cl¢m¢nt's Parish Church, DIng.all Notes to the Receipts and Pavments Ac¢ounts Tr"¢¥¢thltd31 DettMb¢r2025 8 Trlinisters A51 C-hurch of %coUand CongatiOnS Conlbut¢ io thc national siipend fuDd iFhich bears the costs of MnIS, stlPLnds and ernploKerfs coniributions n81ionAI TrD5iiranee. pension and housing 2nd loen fund hlinisknxs. yipends are paid in ¢[dan¢t iih the nation stipend scale. 'ich related to}'e2rs ofserytcc. For thc )TaT under r¢VIe th¢ mimimum Aipendii"&s £32.433 and the mlMM Slip¢Jd lin th¢ fifth 5ub5equenl )Tar5) £39.856. g Trn$ieE Rernunerrion gnd Related Party Iranyattiuns .850 IFa5 paid io A Adan15un fur liib serviLY5 a5 0[11 2nd £400 knas pHTrd to l)liuKn foi his servi5 Ls cgurch officer. Both are tru51ets. No irustei Iiad an) per¥unal lniei tii an%. or transaction cntercd into b% ihL chIl) durinft thr >¢ur. ¢xttpi R Kloott. treasurer. paid person15 [ne1chUrCh ewnditure totdling £3.)88 durirtti thc >eor This omoiir6 15 2¢¢0rdingl)'TLya>7ble Èo him atth end ofthe >r8r. In ¢ommon 1th 1 cngreglOS of ihe (Thurch of Scotland th¢ conJ eJtioD bcnefits from the wmtFibutiLM mad¢ b!" %'oluMteers tho time And ettts lIling1>'fOrIhc bencfitof thc ('hur¢h. I'hc aTeasofconJo tln lif¢ h1¢h rtlj on th¢ ¢ontnbuliuns of s'oluntrers 8te Man andmuch ofthe actikiiv be wblc ¢onuTrlle it for th¢ wmmiini¢iitshtyM. ?tk14 2014 11 ('ollection5 forTbird Partie5 C'hristian Aid FTicNds of St Cl¢m¢ni's fala1 s¢holgTrhip 305 l.Oi8 30% 12 P$)'mtntS tD lotsl ch4rtties Th¢ tund>of the DLll8Mdl Poor Fundii'cre digtsvbuT28 10 l)Ingliall Puffin I'ty)I The I'.ridbe, T)inttMtll and PicDts Ilospice Shop 1.300 2.000 1.000 i.ooo Alzh¢irners. Dillwall 7.300
ST CLEMLYT'S PARISH C'HI'RCII OP SCOTLAND .4PPENDLX TO FXN,tNC.LIL ST.ITEMEYTS FOR TIIE I'E.4RENDED 31 DECE%fBER 2025 FI'NDS IILLD ON. BEHALF OF THL CONGREG.4TIO. BI. TIIF. ('HITRCII OF SCOTI.4ND GFNF.R.AI. TRI"5TE&S Ai 31 December 2024 REI-*:Nl'E.IC.('oiwr ('redit bolan¢¢ at 31 Tk¢emb¢r 18,7U8 C'.APIT.4K, ACC.01-NI' C'rtthi balance5 aT JI I)ember4t£0 9.¥24 9.824 .Kfarkw alue ofbal8n¢¢s al 31 De¢eJnb¢r 15,078 14J84 TOTAI..IT TrF..11.IS.tBLF. I',11.I'.E 34.789 33.092