2025-12-31-accounts

THE CHURCH OF SCOTLAND CARDROSS PARISH CHURCH

TRUSTEES' REPORT AND FINANCIAL STATEMENTS for the year ended 31 December 2025

Congregation No: 181180

Charity No: SC 003494

CARDROSS PARISH CHURCH Trustees’ Annual Report and Financial Statements Year ended 31 December 2025

CONTENTS

Reference and administrative information	Page 1
Trustees' annual report	Pages 2 to 3
Report of the Independent Examiner	Page 4
Receipts and Payments Account	Page 5
Statement of Balances	Page 6
Notes to the Accounts	Pages 7 to 9
Appendix	Page 10

CARDROSS PARISH CHURCH Trustees’ Annual Report

Year ended 31 December 2025

The Trustees present the annual report and accounts for the Cardross Parish Church for the year ended 31 December 2025.

Reference and Administrative Information

Charity Name: Cardross Parish Church Charity Registration Number: SC 003494 Congregation Reference No: 181180 Contact Address: Alison Wood, Treasurer c/o Cardross Parish Church Station Road Cardross Dumbarton G82 5NL

Trustees

Kirk Session

R Beggs, Mrs M Brown, A Carmichael, Mrs D Colquhoun, Mrs E Cormack, T Darroch, A Davey, Mrs M Ferguson, C Fisher, Mrs J Fisher, C N Glen, Miss N Gray, Mrs A Lee, Mrs R MacLachlan, W MacLachlan, Mrs M MacNeill, Mrs H McCulloch, Miss S McGown, Mrs E McKee, Mrs S McLatchie, Mrs C Melvin, Mrs C Scholarios, J Stevenson, Mrs P Stevenson, D Still, Mrs E Street, A Walker, Mrs M Walker, Mrs J Wilson, Mrs R Wilson, Mrs A Wood, J Young and Mrs K Young.

Principal Office-bearers

Locum Minister and Interim Moderator Rev. John Purves Session Clerk: Mrs Maureen Walker Church Treasurer: Mrs Alison Wood

Independent Examiner

Ann McNally FCCA Chartered Certified Accountant Callanders Ltd 4 Royal Crescent Glasgow G3 7SL

Bankers

Royal Bank of Scotland 37 High Street Dumbarton G82 1LX

1

CARDROSS PARISH CHURCH Trustees’ Annual Report Year ended 31 December 2025

Structure, Governance and Management

Governing Document

The Church was administered in accordance with the terms of the Model Deed of Constitution until November 2021 when, after due process and following the request of the General Assembly of the Church Of Scotland, the Church is thereafter administered in accordance with the terms of the Unitary Deed of Constitution.

Recruitment and Appointment of Trustees

Members of the Kirk Session are the Charity Trustees. 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, skills and spiritual commitment to contribute to the spiritual and management affairs of the Church.

Organisational Structure

The Kirk Session is chaired by the Minister. It meets seven times in a year and is responsible for spiritual and management of affairs within the Church.

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in policy. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.

In Cardross Parish Church, these activities are demonstrated through services of worship, social and fundraising events, community activities, activities for children and young people, including Messy Church and Summer Holiday Club and mission and outreach activities, including a Village Hub Cafe in the small hall which operates for four hours on Mondays and Wednesdays and is well supported.

Achievements and Performance

The Church is seeking a replacement for Reverend Maggie McArthur who retired in July 2025 after 10 successful years as Minister. A Nomination Committee was elected in October 2025 and the process of recruiting a new Minister is underway. Our Locum Minister and Interim Moderator, Reverend John Purves, has had a very positive impact since his arrival in November 2025 and actively supports the continued growth of the Church and its young people.

2

CARDROSS PARISH CHURCH Trustees’ Annual Report (continued) Year ended 31 December 2025

Financial Review

With the continued support of donors and members of the congregation, we have ended the year with a revenue surplus of some £3,000.

Reserves Policy

During 2025, the remaining balance of reserves held by the General Trustees from the sale of the previous Manse was released to help fund the installation of solar panels at the current Manse to achieve the minimum energy performance standards laid down by the Church of Scotland.

A local Fabric Fund is available to help fund any unforeseen high value or unforeseen property-related spend. In 2025, this has included work within the Manse to bring it to an acceptable standard for the new Minister.

Any revenue surplus at year end is transferred into a local Reserve Fund which can be used to fund any unforeseen demands. These and other minor restricted funds are described in Note 2 to the accounts.

Statement of Trustees' Responsibilities

The members of the Kirk Session must prepare Financial Statements which 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, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the Financial Statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf,

Maureen I Walker

Maureen I Walker (Mar 23, 2026 17:02:06 GMT)

Session Clerk

Date: Mar 23, 2026

3

CARDROSS PARISH CHURCH Scottish Charity Number SC 003494 Report of the Independent Examiner

I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 7 to 12.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity's trustees consider that the audit requirement of Regulation 10 (1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities 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 seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention

1. which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

2. to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or

3. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Ann McNally FCCA Chartered Certified Accountant Callanders Ltd 4 Royal Crerscent Glasgow G3 7SL

Date: Mar 24, 2026

4

CARDROSS PARISH CHURCH Receipts and Payments Account Year ended 31 December 2025

Receipts Note Donations 3 Legacies Activities for generating funds (Fundraising) Bank and Deposit Interest Text Giving Use of Premises Contributions from Church Organisations Grants Organ Fund Hub Account Benevolent Fund Messy Church Total Receipts Payments 4 Costs of generating funds Charitable activities Governance costs Total Payments Transfers Excess of Receipts over Payments/ (Payments over Receipts) for the year before Excess of Receipts over Payments/ (Payments over Receipts) for the year	UnrestrictedRestricted Funds Funds 2025 2025 £ £ 64,725 110 8,389 - 5,955 - 1,108 140 - - 12,389 - 3,000 - 16,480 500 - 261 - 2,237 - - - - 112,046 3,248 87 108,247 2,774 1,050 - 109,384 2,774 2,662 474 5,700 5,700 - 8,362 -5,226	Total 2025 £ 64,835 8,389 5,955 1,248 - 12,389 3,000 16,980 261 2,237 - - 115,294 87 111,021 1,050 112,158 3,136 - 3,136	Total 2024 £ 74,558 8,500 5,776 1,426 14 10,305 3,000 23,800 292 2,167 300 20 130,158 87 126,921 1,050 128,058 2,100 - 2,100

5

CARDROSS PARISH CHURCH Statement of Balances At 31 December 2025

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|||||| |---|---|---|---|---| |UnrestrictedRestricted| |Funds|Funds|Total|Total| |2025|2025|2025|2024| |Note|£|£|£|£| |Bank & Deposit Balances| |brought forward|£75,992|£17,747|93,739|91,639| |Movement in year:|p| |Payments/(Payments over Receipts) for|8,362|-5,226|3,136|2,100| |carried forward|84,354|12,521|96,875|93,739|

----- End of picture text -----

The accounts were approved by the Kirk Session on 19 March 2026. For and on behalf of the Kirk Session

----- Start of picture text -----
||| |---|---| |Maureen I Walker| |_______ Session Clerk|Maureen I Walker (Mar 23, 2026 17:02:06 GMT)| |A M Wood| |_______ Treasurer|A M Wood (Mar 24, 2026 09:01:17 GMT)|

----- End of picture text -----

6

CARDROSS PARISH CHURCH Notes to the Accounts for the year ended 31 December 2025

1. Trustee Remuneration and Related Party Transactions

None

2. Movements in Funds

Unrestricted funds Fabric Fund Bells Fund Reserve Fund Wilson Bequest Fund Equipment Fund Furnishing Fund Receipts & Payments Account Restricted funds General Trustees (Fabric Fund) Flower Fund Organ Fund Summer Club Benevolent Fund Youth Group Messy Church Bible Garden Hub Account Tower Fund Total funds	At 1 Jan 2025 £ 16,066 437 42,619 16,719 - 151 75,992 5,560 268 5,552 486 680 714 3 0 3,941 543 17,747 93,739	Receipts £ 6,480 - - 742 - - 104,824 112,046 140 - 261 - - 610 - - 2,237 - 3,248 115,294	At 31 Dec Payments Transfers 2025 £ £ £ -10,980 5,700 17,266 - - 437 - 6,420 49,039 - - 17,461 - - 0 - - 151 -98,404 -6,420 0 -109,384 5,700 84,354 - -5,700 0 - - 268 - - 5,813 -66 - 420 -239 - 441 - - 1,324 - - 3 - - 0 -1,926 - 4,252 -543 - 0 -2,774 -5,700 12,521 -112,158 - 96,875

Purposes of Unrestricted Funds

Fabric Fund: for the maintenance of the Church property Bells Fund: for the maintenance of the Millenium Bells

Reserve Fund: to hold general fund balances until required

Wilson Bequest Fund: Held by the Trustees as a reserve fund for use when required Equipment Fund: to assist with Church Equipment

Furnishing Fund: to assist with furnishings within the Church & Halls

Purposes of Restricted Funds

General Trustees Fund: controlled by the General Trustees of the Church of Scotland for Fabric purposes Flower Fund: to provide flowers for the Sanctuary

Organ Fund: for maintenance of the Church Organ

Summer Club: to provide a summer club for children

Benevolent Fund: for use at Minister's discretion

Youth Group: to promote activities for pupils at secondary school Messy Church: for Saturday Church Bible Garden: for maintenance

Hub account: to hold funds for use by the Village Hub

Tower Fund: for maintenance of the Church Tower

7

CARDROSS PARISH CHURCH Notes to the Accounts for the year ended 31 December 2025

3. Analysis of Donations Direct Payments and WFO Tax Recovered Open Plate Donations 4. Analysis of Payments Costs of generating funds Offering envelopes Charitable activities Giving to Grow Presbytery Dues Travel and telephone Pulpit Supply Fabric Repair and maint. Heat, Light and Power Insurance Organ & Music Printing, Stationery & Focus Grounds Organist and Bell ringing Equipment Grants to Charities Council Tax Miscellaneous Cleaning Benevolent Fund Hub Account Tower Fund Audio Visual Messy Church Summer Club Flower Fund Furnishing Fund Total Governance costs Independent Examiner’s Fees	Unrestricted Funds 2025 £ 36,542 12,119 11,060 5,004 64,725 87 87 44,646 824 3,963 300 16,232 7,922 6,246 897 2,713 3,210 4,847 - 500 2,132 1,879 8,926 - - - 3,010 - - - - 108,247 1,050 1,050	Restricted Funds 2025 £ - - - - - - - - - - - - - - - - - - - - - - - 239 1,926 543 - - 66 - - 2,774 - -	Total Total 2025 2024 £ £ 36,542 38,241 12,119 11,507 11,060 10,276 5,004 14,535 64,725 74,558 87 87 87 87 44,646 46,191 824 805 3,963 4,706 300 700 16,232 7,141 7,922 6,530 6,246 5,525 897 772 2,713 2,334 3,210 3,520 4,847 5,050 - - 500 600 2,132 3,802 1,879 659 8,926 8,591 239 - 1,926 1,634 543 24,363 3,010 3,869 - - 66 78 - 50 - - ` 111,021 126,921 1,050 1,050 1,050 1,050

8

CARDROSS PARISH CHURCH Notes to the Accounts for the year ended 31 December 2025

5. Minister’s Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,443 and the maximum stipend (in the fifth and subsequent years) was £39,856.

6. Collections for Third Parties Christian Aid Myanmar Earthquake Christian Aid SCIAF Dr Grahams Homes Hope Run Erskine Hospital Poppy Scotland Lodging House Mission Light Up Learning	2025 2024 £ £ 200 - 579 894 - 119 - 70 150 110 327 281 424 347 - 222 1,680 2,043

9

APPENDIX

FUNDS HELD ON BEHALF OF THE CONGREGATION

BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

CAPITAL ACCOUNT Credit Balances held at 31 December at cost Investors Trust REVENUE ACCOUNT Credit Balance at 31 December	2025 £ - 23,572 -	2024 £ 4,240 22,570 1,320

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FINAL Accounts YE 31.12.25 - Cardross Parish Church

Final Audit Report

2026-03-24

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"FINAL Accounts YE 31.12.25 - Cardross Parish Church" History

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