# **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
- to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been 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.
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**
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|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|
|---|---|---|
10
## FINAL Accounts YE 31.12.25 - Cardross Parish Church
Final Audit Report
2026-03-24
Created: 2026-03-23 By: Callanders Limited (accounts@callanders.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAVSvywvepi5wjIMG8VHDT7fGHeUTKfWdX
## "FINAL Accounts YE 31.12.25 - Cardross Parish Church" History
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