Trnstees, Annual Report Year Ended 31 December 202S Cambusbarron Parish Church of Scotland The Bruce Memorial Receipts and Payments Accounts Congregation No: 231400 Charity No: SC 001913
Trustees. Annual Report Year Ended 31 December 2025 Cambusbarron Parish Church of Scotland The Bruce Memorial Receipts and Payments Accounts Congregation No: 231400 Charity No: SC 001913
Cambusbam)n Parish Church of Scotland Bruce Memorial Notes to the Acc(nts Year Ended 31 December 2025 Reference and Administrative Information Cambusbarron Parish Church of Scotland Bruce Memorial Charity Name.. Charity Registration Number: Congregation Reference No: SC001913 231400 Contact Address.. Bob Anderson, 32 Bobbin Wynd, Cambusbarron, Stirling FK7 9LZ Trnstees Llders Bob Anderson Kathryn Anderson (Ordination 1st lune 2025) James Davidson Kathleen Davidson Christine Donald Graeme Fotheringham Matthew Gibb Charmaine Gordon Tom Hunter (Ordination 1st June 202S) Ann Jeffrey (Resigned 16th April 2025) | Elders Robert Jeffrey (Resigned 16th Aprll 2025) Jeanette Mclntyre Graham Nash Pauline Perry Alan Prentice janet Strang (24th January 2025) Helen Walker Allan Webster Sheila Webster Prlnclpal Office-bearers Minister: Rev Graham P Nash 14 Woodside Court stirlin& FK7 9PH Session Clerk: Pauline Perry Church Treasurer: Bob Anderson Independent Examlner Susan Stevenson Gilogley, 9 Eccles Court Stirlin& FK7 9AT Bankers Bank of Scotland, Stirling Port Street Branch, PO BOX JOOO, BX2 ILB Sort Code: 80-91-29 Account No: 00166062
Cambusbarron Parish Church ofscotland Brnce Memortal Notes to the Accounts Year Ended 31 December 2025 Structure, Governance and Management Governln8 Document The Church is administered in accordance with the ternis of the Deed of Constitution (or Deed of Constltution (Unitary Form)). Recrultment and Appolntment of Trustees The Kirk Session are the charity trustees since adoption of the Unitary Constitution. 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 ofthe Kirk Sessio Is elected by the congregation and inducted byPre5bytery.The Session nowhas sole responsibility for all matters slnce adoption of the Unitary Constitution. Statement of Trustees Responslbilftles The members of the Kirk Session prepare financial statements that give sufficient detail to enable an appreciation of the transactions of the church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which reflect the financlal position of the church at that time. This is done to ensure that the financial st2tements comply with the Charities and Trustee Investsnent (Scotland) Art 2005, the Charities Accounts (Scodand) Regulations 2006 and the regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the preventlon andlor detection of fraud and other irregularitles. Organisatlonal Structure The Kirk Session meets at least seven times a year and is responsible for spiritual affairs within the church. Objectives and Actlvltles The Church of Scodand is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Chrisys Klngdom throughoutthe world. It is the national Church and acknowledges a distinctive call and duty to bring the ordinances ofreligion to the people in everyparish of Scotland through a territorial ministry. Itco -operates with other Churthes in various ecumenic21 bodieg in Scotland and beyond. The mission of Cambusbarron Parish Church is to take the Good News ofjesus Christ to the whole of our community and to serve the village of Cambusbarron and its people. This objective is achleved through a wide range of activhties including weekly services of public worship and Bible teaching, regular times for prayer, a variety of courses on different aspects of faith and life, activities for children, young people and families. pasts)ral care of the elderly and the housebound, Support for those ID hospitsl for the bereaved. opportunities for friendship and fellowship at the monthly lunches and coffee mornings, chaplaincy in the local primary schooland the provision of the Church Hall for a variety of different community groups.
Cambusbarn)n Partsh Church of Scotland Brnce Memorial Notes to the Accounts Year Ended 31 December 2025 Achievements and Performance Every Sunday mornin& we metto worship God in song and prayer; to hear God's Word read and preached and to reflect on its significance in our lives. and to witness to our community of the saving power of the gospel of lesus ChrisL Our sermon series in 2025 included: 'Worship & the Glory of God, based on lohn Risbrid8erfs book'The Message of Worship.. 'Follow Me, from Mark's gospel looking at our discipleship and stepping out in faith. 'lesus: Through The Eyes ofThose Who Knew Him Bese. We also worked through part of the Westminster Confession of Faith. Our sung worship was led by our organist and on a few occasions by a small group of musicians and singers. Our excellent AV system allowed us to Include short videos and other music as appropriate. Members of the congregadon contributed to worship In a variety of ways including reading the Bible and leading prayers. Our Session Clerkcompleted her training and was approved by Perth Presbytery as a worship leader. Our services were livestreamed on YouTube with an average of 50 views and audio CDS were delivered to members of the congregation who are unable to attend. We held special services at dlfferent times during the year including Holy Week and Easter, Harvest Remembrance, Bible Sunday and Advent and Christmas. Itwas a joy to welcome a mixture of people of different ages into membership, by profession ol faith or by transfer, includin8 two baptisms by immersion. Our misslon partners Keith and Ida Waddell visited us during their furlough in December. Christian discipleship was inspired in various ways. Prayer was encouraged through the monthly PrayerNet. In the spring,we showed the second season of'The Chosen, in the Church Hall on Sunday evenings. During LenL manyof the congregation read 'Rich Wounds: The Coundes5 Treasures of the Life, Death and Triumph of Jesus, by David Mathis. During Adven( we read a devotional book entided 'Let Earth Receive Her King, by Alistair Begg. Towards the end of the year, we restarted our Prayer Gathering. A small number of children attended our Sunday School and enjoyed the activities. A good number of young people attended services and helped with the AV and livestream. Teen Church met fortnighdy on Sunday evenings with up to eight teenagers attendlng. Our Cambu5Bairns group for pre-school children and their parentslcarers grewwith an average of 25 people attending each Wednesday morning. A small team led the Scripture Union group in Cambusbarron Prlmary School and the minister helped to facilitate the end of term services in the church at Easter, Harvest and Christsnas. Around 40 people from the congregation and community were part of the Oasis Group led by Angela Samson, our Wellbeing Coordinator. They enjoyed the wonderfully varied programme on Tuesday mornings with guest speakers and occasional outings. The Hub Drop-ln on Wednesdays is appreciated by a small group who enjoy meeting for friendship and to play games. In the autumn, we introduced a Bible readin& hymn and prayer each weeK led by the minister.
Cambusbarron Parlsh Church of Scotland Bruce Memorial Notes to the Accounts Year Ended 31 December 2025 We sought to provide pastoral care to a growing number of older people and bereavement support to families at the time of a funeral. Our Knit and Natter group, Men's Walking Group and Uknlele Group met regularly throughout the year and were gready enjoyed by those attending. We supported community events including the Cambusbarron Gala Day by providing teas in the Church Hall. Our services and other actÉvities were publicised in posters and flyers. on social media and our website, and in the Stirling Observer as well as in Steeple News, our attractive church magazine. Our Christmas flyer was delivered to the whole parish. We had monthly collectlon5 of food for Start Up Stirling, and 5UPPOrted Christian Aid, the Scottish Blble Society, Blythswood Care Shoebox Appeal, Poppy Scotland, CHAS and Toybox, Financial Review Main Donatlon income during 2025 was £78,318 against £81.036 the previous year, a reduction of £2,718 or 3.35010, In 2024 £3,300 had been provlded by the congregation specifically for replacement of the windows in the manse and factoring this in gives only a minor decrease. Open Plate showed a slight uplift of £237 to £7.083 The main donations through bank standing urders and Free Will Offering revealed 2 redurtion of £2,410 or 4.35% and it is hoped this trend can be reversed into 2026. We benefited in 2025 from generous individual Donations. Total Receipts for the year are £722 ahead of lastyear at £95,041 Total Payments for 2025 stand at £107,812 some £4,414 ahead of 2024. As in 2024 the main factor in our expenditure was the cost of maintaining our property with £17,595 spent on updating the manse bathroom and additional property expenses for painting the vestibule and sanding of the hall floor. Savings have been made in the cost of Heat and Light and we benefited further from a refund of payments made for gas in previous years. Almost every aspect of our expenditure has increased over the last 12 months and this is likely to continue durlng 2026. Our Reserves have again been called upon to fund our cash flow and with the addition of interest these now stsnd at£79.064 against £89,446 at the end of 2024. The deficit for the year reached £12,771. Reserves Policy It is the Trustees, policy to hold reserves of approximately three months expendlture.At the year end the Church held unrestricted cash ndS in the bank of £9.714 which coverssome ofthe Reserves Policy and additional funds are also held in an SnstantAccessaccountwlth the General Trustees as mentioned in the Financial Report.
Cambusbam)n Parish Church of scotland Bruce Memorial Notes to the Accounts Year Ended 31 December 2025 Approved by the Trustees and signed on their behalf, Signature Pauline Perry Sesslon Clerft Date 61,18
Cambusbam)n Parish Cburch of Scotland Brnce Memorial Notes to the ACCnts Year Ended 31 December 2025 Independent Examiner's Report to the Trnstees of Cambusbarron Parish Church of Scodand Bruce Memorial I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages I to 11. Respectlve responsibilities of trustees and examiner The charit5 trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Invesl)nent [Scodand] Act 2005 and the Charities Accounts (Scotland] Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) [dJ of the Accounts Regulations does not apply. It is my responsibllity to examine the accounts as required under section 44(1) (c) of the Act and to stste whether particular matters have come to my attention. Basis of independent examinerf5 ststement My examination is carried out in accordance with Regulation 11 of the Charitie5 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 also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations fromthe trustees concerning any such matte rs. The procedures undertaken do not provide all the evidence that would be required in an audit and consequeudy I do not express an audit opinion on the view given by the accounts. Independent examinerfs ststement In the course of my examination, no matter has come to my attentson l. Which Ve5 me reasonable use to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44(1) (a) of the 2005 Art and Regulation 4 of the 2006 Accounts Regulations. and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have notbeen met or 2. To which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name: S/ Address: Date: /0 (9oaL
Cambusbarron Parish Church of Scotland Bruce Memorial Recei ts and Pa ments Account Year ended 31 December 2025 Unrestricted Restrfrted Funds Fundi 2025 Endowment Funds Total 2025 Totsl 2025 2025 2024 eeel ts Donations Lc8aGICS Bdnk & Dcp05lt int¢Test Note 78,318 2.000 3,619 83.937 81,036 78J18 4fi01 85,637 3.619 83,937 100 3300 2578 1177 1527 Renial of PT¢Tllib¢S Weddings and Funerals Oasis Group YTub Other Receipts R¢fund of GAS Pa5wnents Total Recel t8 2.350 3,411 784 2,350 3.411 1.337 3.222 95.041 .337 3222 95.041 94,319 ments Costs of gener8tlng funds Ch&ritable activltles Governance costs 122 107.415 27S 122 107.415 275 94 103,029 275 107.812 103,398 Tot%1 Pyd ments 107.812 Excess of Recelpls over Pgyments for the year before transfers -12.771 -12,771 -9,079 Transfers Excess of Recelpts over Payments for the year -12.771 12.771 -9,079
Cambusbarron Parish Church Brnce Memorial Statement of Balances At 31 December 2025 UnTe$trieted Restrlcttd EDdowmeDt FuDds Funds Funds 20025 Total Total 2024 2025 2025 2025 Note Bank & De osit Balances Bank & depo&ii balaN¢s broughi forward 101.551 101,551 110,630 Movement In year: Exc¢s5 of Rcc¢ipts ovcr Payments for th¢ y¢aT -12771 -12771 -9,079 Bank & d¢posit balanG Carried fornrd 88.780 101,551 88,780 Investments at market Value Assets Gift Aid licceivabl¢ Liabllities Cost of repE4ir not yet billed Thc accounts were Approved by the KiTk Session on . For and on behalf of the kn'rk Session Ses510D Clerk Treasurer
Cambusbarron Parish Church Bruce Memorial Statement of Balances Notes to the Accollnts l. Trnstee Remuneration and Related Party Transaction5 During the coursc of th¢ year R¢v Grabam Nash, Minister of the CbuTch received rcimbur5emcnt of trdvel and Council Tax amounting to £4.407. No trustee or a person relatcd to a tsvstee had any personal interest in any contrdct or transaction entered into by the chariry during the y¢ar. 2. Movements In Funds AtlJan At 31 Dee 202S 2025 Receipts P•ym¢nts Tr*n5fers Unrestricted funds G¢neral Fund Resetve Fund -107.812 14,0(K) -14,(M)O 13,416 75,364 88.780 15.806 85,745 101,551 91.422 3.619 95.041 -107.812 Restrieted funds Gcnerdl Fund Total funds 101,551 95.041 -107.812 88,780 oses of Restricted Funds There were no restrict funds duTing the year.
Unre5tr1cted Restilcted Fund5 Funds 2025 End0t Funds 2O2S Total 2025 Total 2lJ24 2025 3. Analysis of DonY4tions 52,979 13.913 7,083 4,343 78.318 52,979 13,913 7,083 4,343 78,318 55.389 15,192 6,846 5,609 83,036 Bank Mandates & FWO Tax R0vCrcd on Gift Aid Donations Ordinary OfferiDgs {Open Plaiel Oth¢r Off¢rittss, Donations etc 4. AnY4lysis of Pydyments Costs of generating funds OffcTing envelop¢s 116 122 122 122 122 Charltable aetlvlties Bibl¢s and Hymn Boo Properfy Expenses Childr¢n and Youth A¢tLViti Cleaning aftd Supplies Communiry Worker- Salary Community Worker- Tax & Nl Compassion UK Councll Tax 200 17,595 114 4,267 6,924 I,S15 434 3.411 16.779 178 17.595 2,482 6,872 ,361 372 3,182 34 4,267 6.924 1,515 434 3.411 Garden Ileat and Llght Insurance Llfe and Work Mlnlsters Travel Expenses Giving to Grow Muslc Llcence Presbytery Dues Phones Statlonery and Printin Profesglonal Service Fees Pulpit Supply web.site. Computer and IT Oasis Group Bank Charges Hub After Church Teas 10.565 2.S97 168 8,059 2,394 168 10,565 2,597 168 996 996 1,200 46,652 1.188 1,435 2.011 2.381 781 46.105 1.230 1.386 1,836 2.913 781 658 46,105 1,230 1,386 1,836 2,913 781 658 1149 2,678 43 441 686 2.678 43 2,020 2,110 43 103,029 350 350 107.415 107,415 Governance costs Indep¢ndcnt exaTnJtw's fees 275 275 275
- Minister's Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears th¢ costs of all ministers, stipends and employegs contributions for national insurance, pension and housing and loan fund. Ministers, stipends are paid in accordanc¢ with the National stipend Scale. which is related to years of service. For the year und¢r r¢view the minimum stipend was £32,433 and the maximum stipend (in th¢ tenth and subsequent years) £39.856. 2025 2024 O. Collections for Thlrd Partles 100 Christian Aid Mwandl Mary's Meals Poppy Scotland 1930 731 431 223 1.485 226 2.156