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 Tn￿teeS 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 follo1￿ed 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 Wedn￿daY 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 Ire￿uTer 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 C￿ller years. These arc detsilcd in
note 4 to the a¢counts.
The treasurer paid several Church expe￿eS 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 (scotla￿d) 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 I￿egulaTitLes.
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 In￿Me
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 sUp￿Y
Minsitevs Travelling Expenses
Church a Manse Insurance
Heat & Light
Repairs and renewals
Hall Improvements
Fumiture
Manse Council Tax
PreSb￿ry 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
Def￿1t (+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
lI￿TraI￿rt
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
$9,982
8YJ92
knrotD¢fromtbarltsbk *tdvitks
Un¢￿ donabong
1,350
IrKom¢ frtsjtt tfddlDgfLtti¥lEICS
lient￿ Income
?.470
11th63
11.860
11.860
OthLpfintomt
Imn fivmtre¥JJRr
2 Intrea5e ifi ofinlwmtftts
Asa raeipts attd [A¥h￿ts*¢0￿n¢ Isprtr4nted. Inyesttnentssknllld ￿ Sl*d at Dnkrywlcoy 'lh¢Oriun￿ ￿￿lOf1heInY￿￿e￿, Is not knoivr.
11rnl13l￿ Ikcemher 20•4 the I71ue Dfthe iniesTmentl%asnM*Jhtsiin 8$ pan Of￿ charity's funds It i￿10￿95 Fthnc FuDdandthc i*ueat
3151 t￿C¢￿￿r￿￿4 h&%be¢n iOGluded&suwor)cor*mcndmL*It kntheub5cn￿ofthCony￿Ll c951thc contsnwsiD 5hoMnllt
TFwketNalu¢ ￿ thEY4fy¢¢h¢i￿rWS¢ In v￿ue durinqthe)fdrh¥ to besho￿Tra$a1e¢¢1pt.
3 Ttsnskrs betw¢en
.4sthe fynd5 14tre no longer requir¢4..or tht Purp￿¢5 desiJaied bi ihekirksessiok Ihttdartt￿htrId In the?￿l-
d}I￿1 Decelopncnt FuAd5 ￿￿[C transfcrrkn-d io th¢ (jencr￿ fuDd
4 Priorveilr Jmeodrn￿f
Nth: expl&nsthe IYWtawn ofthe Invtslment In￿theF￿eFUnd
Prior w tlie1*2k ended 3l1)t¢Eth￿r*0￿9 horecon¢li￿10n Hascairied OUiTO iinfy'the
huld 31thL' bank The TLwn¢il..*im at31btI)rtembEr )024 ia5 bEen oui Thr b-4nk FAknc¢At
.3lsi I)£Cem￿r￿￿￿ W75undersiaiedb¥'
l.'unU4 IOThe Din¥wall Puoi Fund inioipmieQ in the a¢¢ountsofprioryvars.
'[h￿"m￿le￿i5￿b￿%ed during-th¢ be￿?￿da[earcO[dlllwy ￿(￿p￿T￿E¢d ￿ JpriorYearAmendment
"FO￿ pnorl'earamendmtht
24i7S

St Clement's Parish c.hurch. Dingi¥all
Notes to the Receipts and Payments Accounts
I'eueDdpl HI De￿be[2025
5 of
rsalsnc¢at
Prior)t¥ In¢oming
amcndmcr.t rcsourLY5
Tr￿s(¢r5
In￿Ci>
Alanr¢at
expended
I'Drtstri¢itd fuNds
(ienml FuTrJ
7274
74.877
05.135
23.378
41.836
¢Sig￿lled ￿*re$trItt¢d fu*ds
213.NJS
15.636
31.V7¥
I1￿1 l..iten5N)n
?noi* Fund
C'hilthn'5 Ministry fuNJ
(1.1￿1
8.882
'Fotsl unrt%trickd fU￿JS
2)3.119
l?,()78
85,220
97,113
Rc5tri¢ttd Fund5
Dingry￿￿TrI Pwr Fund
('oll¢cnon8 forothtrrhant
7,300
7,3r)D
i.tjig
1.058
Toial FunJ$
1%3,139
24J78
86378
IV5A71
2%8J24
6 ln1tst]ne￿ts
2025
2024
Igccnotc2}
?3.382
15.637
7 from treA5uttr
Nctoxpertdituw poid Ptr￿è11s.￿. tro&surerduc io hirlat 31 Deeerat*r
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 Con￿gatiOnS Con￿lbut¢ io thc national siipend fuDd iFhich bears the costs of M￿nIS￿, 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 m￿lM￿M Slip¢Jd lin th¢ fifth 5ub5equenl )Tar5) £39.856.
g Trn$ieE Rernuner*rion gnd Related Party Iranyattiuns
.850 IFa5 paid io A Adan15un fur liib serviLY5 a5 0[￿11￿ 2nd £400 knas pHTrd to l)liuKn foi his
servi￿5 Ls cgurch officer. Both are tru51ets. No irustei Iiad an) per¥unal lnie￿i tii an%.
or transaction cntercd into b% ihL ch￿Il) durinft thr >¢ur. ¢xttpi R Kloott. treasurer.
paid person￿15 [￿ne1chUrCh ewnditure totdling £3.)88 durirtti thc >eor This omoiir6
15 2¢¢0rdingl)'TLya>7ble Èo him atth end ofthe >r8r.
In ¢ommon ￿1th ￿1 c￿ngreg￿lO￿S of ihe (Thurch of Scotland th¢ conJ* eJtioD bcnefits from the wmtFibutiLM mad¢ b!" %'oluMteers
tho time And ￿ettts ￿lIling1>'fOrIhc bencfitof thc ('hur¢h. I'hc aTeasofconJo t￿l￿n￿ lif¢ ￿h1¢h rtlj on th¢ ¢ontnbuliuns
of s'oluntrers 8te Man￿ andmuch ofthe actikiiv be wblc ￿ ¢onuTrlle it for th¢ wmmiini¢iitshtyM.
?tk14
2014
11 ('ollection5 forTbird Partie5
C'hristian Aid
FTicNds of St Cl¢m¢ni's
fala￿1 s¢holgTrhip
305
l.Oi8
30%
12 P$)'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