The Church of Scotland Campbeltoivn Parish Church RECEIPTS AND PAYMENfs AccouNrs for the year ended 31 December 2025 CongregAtlou No: 191263 Ch4rlty Iyo: SCIMI2493
Campbeltown Parish Church Reference and Admfinistratlve Information Charity Name: Campbeltown Parish Church Charity R¢StraI10n Number: SC002493 Congtegation Reference No: 191263 Contact Address.. clo 48 Limecrdigs Road Campbeltown PA28 6JT Ttee5 Thc It¢¢$ of Campb¢ltown Parish chUb comprise its Minister and Kirk sessio wbich it[Ude$ all a¢tive elders. Those who served &8 trwtres at any time from l January 2025 until the dat¢ on which these financial slatements were signe4 werc as lollows:_ Rev Stevem Sass David Arnwluntil 9 Fd> 261 Harnish Armollr Khkn mlA Al&th"T Gillies Ray melni05wal1eY MarBara McKethck Jim McKinv Paer AM IXinnicGilliLs Makoltn Banttatyt Shirl¢y B8nwtyne ATchi¢ Bthour Su¥on C4mpb¢ll E15p#b Colville Ar¢hieCIM)k Robert Gillics Eli4eGlthdiMinR Evdyts Ha]bday Anne Howrll WOie Hume Firm M£Phee AJiswliÉtDThy){tI1 2 D¢e25) Jobo RaJ¥io Willie Rakn Jsobel Cook ITene Millar otra MacDougall Hamish M¢Allister Mb8iri Reid MaryCIM)k Callum Mo4ulay PereT McCBJlum Neil MLConni¢k M8rgarei Wallace DavEd Youn8 iX]gald Youjg Ronni¢ Flcming Jokn Gall Principal offlcewbearers Minister Session Clerk Treasurer Rev Steven sa Bth(IV) MDiv{V) Li¢Teol(Vl) Jean Durnan Alisthir Dobbie Bsc CA Independent exAmlller M&rg8ret K Grahwn BA CA Parkl Muasdale Tatbert PA29 6XD B*nkerx Virgin Money 19 Longrow Campkltown PA28 6ES lofll
Cgmpbeltown Parlsh Church Tryste¢s' Annual Repori for the yeir ended 31 December 2025 strucr Governance Ind Management Governlng Docu)Den¢ The chUb is administered ID accordance wth the tern of the Deed of Con4itutitin (Unitary Forni). Recrultm¢nt awd AppolntmeDI of Trusttts Memiws of the Kirk SessK>n are the ciwity tnjsttts. The Kirk Se&sion nThttrs are tbe eidets of chUb alld are cIK)sen from those of the church who are con5idercd to have the appropriate gifts and skilk The nuDist¢r. who is a memlr of the Kjrk Session. is elected by the ¢ongregion and inducted by Pr¢sb)tery. The Kirk sessio which nKcts ai kysi fow timcs a yfdr. is r¢sponsibk for all tt¢rS tIng to Dwn8g[ of ihc Churc wiib certain respottsibdi.ties ]ng dekgaied to commitlees or workng groups where appropriate. Tr Kirk Session is aLso responsbi ie for spiritual atbirs within tbe churc South Kintyre Pri8hes Casw)beltown Parish Chwch is fornlllly knked with the congregations of Sout1w ISC004584) Sathll & Carradak (SC0026091 with Rev St¢ven Sass being Minist¢r of all thrtt'south KotsyTe' parlxs. Objectives Ind Activities The Thurch of Scotland is TriDitorian in doctrine. R¢fomwd in tradition ajul Presb)ryerim in poliry. Jt exi%ts to 0[ God and to work for the advan¥¢nnt of Chr¢,$ Kwgdom throughoui the wodd. As a natio[1 Churclu tt ackDowkdges a distinciive call aThJ duly to brtng tk ordinwKcs of religw)n to the peopk in every parish of Scol]Dnd Ihrough 2 terrilorial ministry. It COu0rateS with other Churches in various umenal iw)dies in scot1K1 aThl IWTKI. Worsbw seThices are heid in Canyt*ltowm Parish Church evcry SuTrJay and nst of ihesc servKcs are ]cd by the Minister or Parisb Assistant. Re senrictt for parish fvneral4 wtiJdin8S aTJd are alw ld and ¢onllrnwn ¢eiebNed iwice onnually. The Tr4)le C {fornKr]y Sunday Scbool). Tilly Tot4 Badminton 8j Mett%' &iwJm8 Club5 all fortD an pan of ib¢ ¢huwb a1 ¢ornmunity life. Aehfievements and Performance Our Tninister reports that highlights of his yr included Chritri pastordl aThl IK>spilal and Ihe many parish furfftLs he led. ttend the smryces in the church. ANnceS at these servKes st¥)w Ihat there i8 a need for and would cttcoura8e oiber memkn wkn are io attend thtrch to along to th¢5¢. We bad E&st¢r a[ Cbristmws ¢rd of term s¢rvic¢s in the Church for t prinmry scl4)ols tn calwl10wll. Tlw are speciql occ85ions where we art able to let the children come and put on perfor1& with readiDgs aDd songs while introducing them (o ihe Church in a friendty, inforwnal environTncnt. 2ofll
CampbeltOVlD Pydrish Church Trustees, Annual Report for the year eDded 31 December 2025 (¢onthiued) A¢hlevements Performrdnce (continued) We had ecuw£nical engagetiMt$ with all other in area throu8lK)Ut the >t8r. Rwett&bty. agatil the Eaer FrKlay prayers at Carybeliown cro folbwed by a Pfdjrr walk aNI service ai ibe Episcopal Church were POtsTly fjiiended aNI we will look again at ]K>W bc5t we Can mhrk F.aAer with oiher ¢hurclw in the area. Following on from tbe Act of Renyrnbrdre Campbeltown War Me1M)L we had a very well attetNW Service in OUT church wth All oiher ChrisLi8n churches in the area (except the Salvation Arnryl ¥eprtsented. Our Minisier aThJ Parksh ALtan1 are planning a joini Maundy Thur&lay s¢rw¢ in Holy Week this year, to which our frieTKls in other churehes wJl] in17tl. lThkr MInier commeths that our Parish Assi¥tant. Me8hann HaEL proven her weight in gold the frnits of I ministry arc alrcady evJent. Megkn is a grear tlp, tsking seIc¢S a1 son1]nS takin8 fijncrab and wa)Er DWCtin8s. Shc eontiniic5 lo host a Youth Gn)up IJAMI on Friday aftcrnoons aThl h&$ akn startd a wcckly Bblc Study whJ¢h th¢ New Elall on & Wethie5day rtrn. Meghami also ntinUeS lo run a Praycr Mee¢ing on Thursday nKsrnings. cwrently m¢rtin8 in our Kirk Street Hall. We encourage rtre people toioill these groups. The Minister kn started 8 Men'5 F¢llowsb¥> group. in Th¢ BuTDgidc Bar on a Friday llxjrning. Thi5 8roup is aiready v¢ryw¢ll attended aTMI others art ettOaged topiD i Th¢ R¢v¢r¢Dd Pttoyi Themlxka from the Thmas Giikspie MeThrIal Prcsbyteriao Clburch in Mouni Aylift South Afri will E¢ visiting our churLb ard congftgation from 13 10 19 of April 3tyJ wdl our clwrch on Sutxlay 19 April. This is part of our ever 8rowing con8rewdtiDnal cxclwnges wilh wwjcr global corrmjniiies. We pLgn lo start a Worship Group in the coming rnntl coryrising tnernkn wkn be ab]e io help le1 worsh) . th¢ a6ee of thc Mini51er or Parish AssKsthnt. It is noticed thai les5 people are choosing to bave fiJnern]s in the Churc ryeferrillg iL8tead to 11 Mtrreb8iO seites in oiber buildtDgs in the town. This is a tyei that noticed across our Presbytery and iTted the rest of the country. We will conti[e lo proiide fimeraLs. wirlyTrui Charge. for all wly> w8Dt th¢nL Everyone is invited aThl emjmged to keep our Mtllisty aThJ plans IJJ their tkJuBhLS a pra)rrs. Financial Review The Receipts and PaentS Accouni (page 6) reveats an overall ertt across all amounting to £12,527 {2024 . £12.496). 18norin8 the effecis ofiransfers bmween fi]nd& the general fillKI deficit was £13.69012024 . £12.612). The Reeeipts aThJ PdYtMS Account abo slM)ws thai totsl receipts in the year atr)unted to £131,758. £129,IX)7 of which related to the g¢n¢ral fvryL tncludes Tth, donatM)DS lour princi1 Sour of ongoing general aK)unti[18 to £67,707 (2024 .' £79.047). as sd out ti) note 3. The don&t105 an&iS (note 3} in¢luts tax trujvered on Clift Aid thnations anutIng to £IO.R61' this relates to t]ait for the last quarter of 2024, the frst three quaners of 2025 and the Stnall Gth Ai41 Don8th)S Schelrt for the year to March 2025. The Gift Aid receivabk anK)unt of £2,326 slW on th¢ atEment of ba]aTKeS (page 7) refer5 to the ]aitn for the fOth quarter of 2025 {submiued on 27 January 2026). Tot81 getml fvnd exnd1 of £142.697 {2024 .. £157.732) is detaikd in the payirtnts in Mt¢ 4 to the accounts. When con4)aring levels of expet¥Jitwe, readers of these accounis are Temllbjed ihai tly are prepared on a 'C8sh' b&si5 aTKI 50 direct cOn4)aris0 8Te not alwa meaningfuL Note 5 explai tbat we have not yet paid all our h¢at aThl ]ight costs for 2025 and the reaso5 foT this. In additio whik rqtr5 mainlenarKe costs can vary quite Significantly. tk vast TllaioTity of thL5 yes expeT¥Jiiure Tnay rcgarded a5 of a'rcCUu / ongorJ8' n8tUT¢. 3ofll
Cgmpbeltown Parish Church Tryste¢s' A1ll&l Report for the year ended 31 DeceDther 2025 (continued) Financial Review (continued) As reported Prevu9. there COTJtinues to be a si8nlfant between on80itt8 gerThl irK0 #nd exlIre. Whik we ¢10 have substaniial reserve$ 8vai18ble io ¢over new projects and any si8ntfallI uwpect¢d ¢0st& we should aim to cover on8ouJg runllu ¢osts oui of amiual wony. To achi¢¥e ibis. we need to addres$ ihe onBoing I expenditure imbalance. by incre4sing I0, redu¢ing extryJiture wherewer possible. or sonx ¢otnbinaiion of b)th. MemF*rs' donatM>rnS ak)ne do TK)t amhere iiear rIlnE our ongoing rnnning costs aThJ. whik sonK mtmFKr5 give get)erou8ty and r¢gutsrty Incre their offerio8$. we respectfillly &sk alL esrrtially thos¢ wl¥) giv¢ knttk or Thjthll or whose donatK)l have Mt inueased frff a long tirne, to review ard increase their offullJ8S towards our on8OiD8 In addition to the balance$ heid wiihtii our varK>US bank and deposti accounts (£181.75]. 2024 .. £191.278). wc hold substantial Investrnt& with The Chwch of scotL Invcstots Tr. At 31 Dettth 2025. the nwket Vah of these invcstErmts, was £478.670 (2024 £458.6651. appeI]X to tISe accounts akn SIK) a liabthty to The Chureh of Scot]81 General Tru8te&s wlK> contitwe io hold fimds on our beh81£ Attention is dra to the 2025 veDnts, note at the ttOrn of tbe apperwjix wljich Reserves Policy It i8 TnL%tecs' wJlKy to rtser¥cs of apwoxiThtety six eX11C desi fiumls. Ai 31 Decctthr 2025 we k1 n&t[iLed fulth of £181,751 (2024 . £194.2781. Statement of Trustees, RespoDsibilities of the tT¢(lo[L$ of ihe Church during the finaTKi81 r. Tr of the Kirk SessA Bre reyTh8Jble for ke¢ping prow accounling rordS which. on requtst. lthJ5t retlect ihe financvdl wsition of ihe Church at that time. This mu81 be do lo tUre that ihe financial Staten(S cotryyly with ihe Chariti&s and Truslee lovestnxnt (Scoiiand) Acl ?W5. the Charitics Accounts (Scotland) R¢guiatM)ns 2(K16 ond thc Regul10n$ An¢nt Congregational FinarKe approved by the Gcncrdl AsseTnbty of the Church of Scotland in 2(M)7. Try #re ALSO re4%Trn51Th1c for Safeing the alS of the Church musi tske rLXg)nablc steps fi)r t prLyention aThVor detlIOn of fra1 aThl other inr8ularitKs. Approved by the Trustees and sis¢wJ on their hlIf. Jeart Duman. sl0n Clerk Dale g February 2026 4ofll
Independent Examiner's Report to the Trustees of Campbeltown Parlsh Church I r¢pon on the accounts of the charity for thc year ¢ndd 31 December 2025 which are set out on pages 6 to 10. Re5pectli'e respon$lblllttes of trnstees gnd ex*mlDer The charity'5 trustees ar¢ responsible for the preparation of the accounts in accordance wlth the terms of the Charities and Tn]slee Investment (Scotland) Act 2005 and the Charities Accounts {Scotland) Regu]alions 21YJ6. Th¢ ¢hArity tnistees consider that the audit requir¢mcni of Regulation 10(l) Id) of the Accounts R¢gulAtion$ does not apply. It is my responsibility to examin¢ the a¢¢ounls as required ut)d¢r s¢¢tion 44(1) (¢) of the Act and lo state whether particular matters have comc to my attcntion. Basis of independent examiner's stateJDent An examination is Carried out in accordance with Regulation I l of the Charities Accounts (Scotland) liegulations 20(Tr6. An examtnation include5 a review of the accounting records kept by the charity and a comparison of the accouDts preselld with those records. Il also includes ¢on5ideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustee5 concerning any such matteT5. The prLKethJres undertaken do not provid¢ all the evidence that would be required in an audit. and consequently I do not expre&s an audit opinion OD the view gnven by the a¢¢owhts. Independellt examiner's 5tatenxnt In the course of my examination, no matter has ¢ome to my attention whtch gives me reasonable cause to believe that in any maierial resw the requirements: lo keep accounting recoTds in accordance with Seciion 44 (Ixa) of the 25 Act and Regulalion 4 of the 21X)6 A¢¢ounts Regulations, and . to prepare accounts which accord with the accounting record5 and comply with Regulation 9 of the 20 Accounts Regulations have not been meL or io which, in my opinion, attention should b¢ thawn in order lo enable A prOr undetstanding of the accounts to bc r¢ached. Margaret K Graham BA CA Parklcx Mua8dal Tarbert PA29 6XD Dat¢ I l F¢brugry 2026 Sofll
Campbeltown Parish Church Reeeipts and Payments Account Year ended 31 December 2025 CtDerAI Fund 2025 Deslgn•ted Tot 2025 Totsl 2024 21125 Receipts Donatio8 67.570 6.505 6,920 20,574 101 J69 137 67.707 6,505 6.920 20,574 JOI,706 79,047 11.396 7.758 18.444 116.645 L¢gacies Bank & Dcp05il Èntertst 137 Rent81 of premi 19.328 5.399 2.619 19.328 5,399 2.619 2,706 131,758 17.408 6.094 5,8(K) 1.781 147.728 Weddings & fimera]s Other income Total Recelpts 2.614 2,751 129,007 Payments Costs of generatu Charitabk aetivities 12 122 I.()2 142.476 1.588 144,1 Govern¢¢ cosis Total Payments 142,697 1.588 144.285 160.224 (Deficit)15urplus for the year (13.69D) (12.52TI (11496) 6ofll
Campbeltown Parish Church Statement of Balances At 31 December 2025 Gentral Designated FuDd$ Fund Totsl Totsl 2024 2•25 2025 2025 Bk & Deposfit Balances Bank & 4J¢posii bal85 155.047 39231 194278 2774 Mov¢m¢nt In year: ID¢ficil} l $ry*lus for the year Tr4]ksf¢ {13.090) 2,055 1.103 {2,0551 112J271 (11496) Bank & deit ba]att¢¢s 144.012 37.739 181.751 194.278 Investments at nrket value [Ks1 £353.734) 478.670 478.670 458.665 Ayset8 Gift receivable Li5tsJ PL4ccs of Worsbip Grallt rtteivabte 2.326 2J26 2J56 807 The accounts were apprnv by the Kirk Session on 9 February 2026 and signed on its behaifby: Jean Drna S¢ssion Cled AIAstsir Dobbie, Treasurer 7ofll
Campbeltown Parish Church Notes to the Accounts for the year ended 31 December 2025 l Trnstet Remwner8tlon and Retsted Party TTAnsactloTrs During ihc )rar. one trustee {the Ministcr}. received reimb4wsemm of expenses (including tsavel com council tax
nd internet / telephone) amounting to £5,171. Two other trustees. Dairyd Armour (groundsmanl and Donald Gillies
(painter and de¢oTa} received Palnents totalling £3,777 for s¢rvi¢¢s rend¢r¢d ty th¢ Congre4¢70. 2 MovemettLS In Fwids lll unrestrl¢l¢dl AIIJAL 2925 At31 Dtt 2•25 Getttr( [# 155.047 129,IK)7 142M7 1655 144.012 DD¢ed fvnds F8bTi¢ Bad[Ett Club Fridth Guild futsl MfB's BowiiD8Club TinyTots Triplcc fwyj Totsl funits 31.872 31.872 465 263 {150) {1.7551 1.755 2.198 1.463 1.045 181.751 1.079 1,726 137 131,757 74 It) 194,278 144284 Pury)oses of Funds GAetal Ojlld.. ftsrthyttrday(yotiotssof the chwtlt Ikni8]J81ed Fabri¢ fjjnd.. fr¢maint¢naJK¢ •tyJ r¢st¢rntioL of the pll D¢siwt¢d 88troint(KLClub.. fry th¢¢lvb'5 ODgoing ¢)pryati DeSital MCD'S BowLiD8Club.. f(Kthe club's oDgoing (yai(XL DI511[TinY Tots fid.. foT the uptyation ofTTnyTots If(Athy MoLIKT& T(wMltrGrtwl DesilTripl¢c fioKI.. f(Y tk OlIn ofTripkC Ir(ryly SthySchod} 3 Atratysls of Dott4don$ Gevr•l Ftynd T1 2025 T•tsl 2025 2•25 2024 WFO&knlrthGiftAidl Oift Aid Dowtons RIveI on Gift Aid t%)nl OrdiDBry OtrLYitw {Ow Pla*) OthwOfferiD84 DoL8tLODS etc 7.975 34,576 10,861 I2.3 1255 67.57U 7.975 34.576 10,861 12.W3 lJ92 67.707 10.159 34.820 18,327 13.635 2.106 79,047 137 1.17 8ofll
Campbeltown Parish Church Notes to the Accounts for the year ended 31 December 2025 (contlnued) 4 AtyS of Payments Tol•1 Totsl 2• 2025 2025 Coyts of generallng Offerin8 envelopes 122 Charftable 8etlYltle5 ivin¥to fjtQW CODtiibuti( Pr¢$bfftd$ MiDi$tgr's rApSe5 Parish &$5l5tanl'5 expa & pulpit supply Stsff c(Ks F&b¥i¢repaiYs & rninienatxx El*¢1tyuPgr•kpYDjtt1 ftts Council T& 49.059 1.548 3.638 529 SI.4 3,638 529 4,049 16,072 44.895 16,072 44.895 15.982 45.818 5,(KJ2 1333 757 lJ33 757 Water rlltes He aThl li8hi Ie 5) Tdq>hone& 15.893 727 295 295 8.$ 399 322 554 8J27 953 2J37 403 7.979 1.082 2293 484 ClwiinE & c4tL7in8wpliL Prints pw8¢ Adv•wsitt8 2237 403 290 422 980 1.402 144.064 3.926 160,Th)2 142.476 1.5%8 Covernanee eosts 5 H¢At and Ilght We have had ongoing aecount nwia8ement i&ques with two el¢ctri¢ity accounts and one gas account for well over a ar. Despits rertIng this many times. our supplket5 dtd not see to Ke urgency in soning the issues and so. ill an effort lo encourage them to expedite matters, we stopped making payments on these acwunts ID th¢ rniddle of 2025. It is difficuli be prKise about the amount we siill owe for 2025, alld we bave also &%ked for substsntial financial compensation in light of the suppliefs poor perfornwice and the very sigtiifi¢ant amount of time we have spent tytn8 to get this wrted. Hopefidly thib. m2iÈer will be resolved vw 500n and thc rcquwed PaneD1 will be included within the acrowits for 2026. 6 Mlniiter's Stipend All ChuTeh of Scotland COntionS ¢ontributs to the National Stipend Fund which bears the costs of all Tninis¢ffls' stipends and ¢mplo)EV5 contributio$ for national insurance. pension and ho18 and loan fid. Ministers, stipends are paid in aLcordan¢e with the national stipend scale which 15 relat¢d to yYaT5 of service. For the )rar revicw. the minimum stipend was £32.433 and the Tnaximurn stip¢nd (in fillh and subsequent )raYs) was £39.856. 9ofll
C*mpbeltown Parfsh Church Notes to the Accounts for the year ended 31 December 2025 {tontiDued) 7 Staff costs 2025 2•24 16.072 t5,892 Campbeltown Parish Church directly emplo a hall-keeper and cleaner, both on a part4ime basis. We also engage the s¢tvices of five organists and a grounds. The costs of au of these are iluded abo 8 Volunteers In common with all congrcgations of Thc ChUb of Scotland. the cOngation b¢ncfJts from th¢ contribution madc by voluntc¢r5 who willirtgly give their time and talents for the benefit of the Church. Tr arw of ¢ODgregational life which rely on the contribution of volunteers 8tE many and varied and mucb of the activity would bc unablc to Continue w¢r¢ it no¢ forthe eommittnent shown. 9 Colltetlons for Tblrd Partles 2•24 PoppYSc•nd Wortd DayofPra) Shopper Ai Motsatorfs Chall 242 75 676 317 967 Ioofll
Campbeltown Parish Church Year ended 31 Detember 2025 APPENDIX Funds beld on beknlf of tbe Congregtioll by The Churth of S¢o¢lnd Ge#trl Trustees 2025 2024 CoD$olldxted Fabr1¢ Fund- ¢apitl ¢coMnt Balan¢¢ at 31 December- cost Balance at 31 Deccmber- market value 258,946 Consolidated Fabric FuDd- revenue tCOUDt Balance at 31 December 16.344 8,637 CoDsolid*ted Fabr1¢ Fund- temporary funds Balao¢e ai 31 De¢¢JJ)ber (185.784) 1201 2025 moj'ements Title to land and buildings (including manses) are held by The Generdl Tnste¢s and so th assets are not included within our CongatiOn,5 accounts. A new manse was purchased in 2025 and this ts the main tra1CtIO0 reflected in the movements in the aknve a¢cowits. The pur¢h&se was financed from the futtds h¢ld for the COntIon within the tbe Consolidat¢d FabTi¢ Fund {fFFJ - along with o firth advanc¢ from The General Ttees. The amount now OW to the Gcncral Tru5tCC5 will be rcpaid from the proceed5 of the sale of the fornier nw)se, with thc resulting 5urpIus held within the CFF as before. Other transactions within the CFF in the year included 8 £6.5K gain otL the sale of investments along with interest and dividend income amounting to abwt £7.7K. 11 of11