Kippen and Norrieston Church of Scotland Statement of Balances Year Ended 31 December 2025
| Note Bank & Cash Balances b/f Movement in year Excess of Receipts over (Payments) for the year Investments at market value Investments at cost General Fund Fabric Fund Garden Fund Reserve Fund Flower Fund Music Fund Guild Fund Dr J Railton Scott Memorial Fund A & H Pirie Sunday School Fund Assets -gift aid Liabilities** |
Unrestricted Funds 2025 £ (12,563) 11,528 (1,035) 142,395 6,060 87,908 3,454 100 1,001 1,140 99,663 0 0 |
Restricted Funds 2025 £ 39,613 1,145 40,758 50,508 5,008 349 3,861 9,218 0 0 |
Total 2025 £ 27,050 12,673 39,723 192,903 6,060 87,908 5,008 3,454 349 3,861 100 1,001 1,140 108,881 9,279 0 |
Total 2024 £ 40,385 (13,336) |
Total 2024 £ 40,385 (13,336) |
|---|---|---|---|---|---|
| 27,050 | |||||
| 214,117 | |||||
| 6,060 118,318 5,008 3,454 349 3,861 100 1,001 1,140 |
|||||
| 139,291 | |||||
| 7,841 | |||||
| 0 |
** All investments listed here were held by Kippen and are now registered under Kippen and Norrieston C of S
The accounts were approved by the Kirk Session on ................... 17 February26
For and on behalf of the Kirk Session
| A Paterson | Session Clerk |
|---|---|
| Margery Stirling | Treasurer |
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Kippen and Norrieston Church of Scotland Statement of Balances Year Ended 31 December 2025
Notes to the Accounts
1 Trustee Remuneration and Related Party Transactions
The Minister's Travel Expenses, Council Tax & telephone/broadband in respect of the manse amounted to £2835. Trustees received reimbursement Treasurer £100gifttoJean,Norr organist, £384 newdysonKippen&£15keycutting, MinisterEllen£514newwashingmach
2 Movement in Funds
| Movement in Funds | |||||
|---|---|---|---|---|---|
| Restricted funds Garden Fund Music Fund Window Fund Flower Fund Forrester Trust Scott Trust Unrestricted Funds General Fund Fabric Fund Guild Sunday School Fund Reserve Fund Total funds |
At 1 January 2025 £ (18,575) 44,829 10,221 2,376 512 249 39,612 26,027 (52,110) 1,054 1,557 10,909 (12,563) 27,049 |
Incoming Resources £ 812 752 0 70 0 0 1,634 50,855 86,695 591 68 330 138,538 140,172 |
Outgoing Resources £ 489 0 0 0 0 0 489 54,414 72,110 486 0 0 127,010 127,499 |
Transfers £ 0 0 0 |
At 31 Dec 2025 £ (18,252) 45,581 10,221 2,446 512 249 |
| 40,757 | |||||
| 22,468 (37,526) 1,159 1,625 11,239 |
|||||
| (1,035) | |||||
| 39,722 |
Purposes of Restricted Funds
Garden Fund: This is a fund to be used to provide for the costs of maintaining the Church Grounds Music Fund: This is a fund to assist with the cost of music resources for use in worship Window Fund: This is a fund to be used for the maintenance of the Church Windows Flower Fund: This is a fund to provide flowers for display during services of worship The Forrester Trust: This is a fund for religious educational literature
The Scott Trust: This is a fund used for maintenance of carvings and the pulpit
Purposes of Designated Funds
Fabric Fund: The Trustees have set aside funds for the maintenance of the church property. Reserve Fund: The Trustees have set aside funds as a contingency Guild Fund: This is a fund to assist with the costs of running the Guild and Guild Projects Sunday School Fund: This is a fund to assist with the costs of running and promoting the Sunday School
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Kippen and Norrieston Church of Scotland Statement of Balances Year Ended 31 December 2025
| Analysis of Donations FWO Scheme/Fabric Collection Gift Aid Donations Guild Donations Tax Recovered Other Offerings Analysis of Payments Cost of Generating Fund Raising FWO Charitable activities Ministries & Mission Allocation Presbytery Dues Minister T Expenses Telephone & Broadband Pulpit Supply Locum Salary Security Costs Fabric Repairs & Maintenance Council Tax Insurance Heating Electricity Organ & Piano Playing Print, Licences Website Software Other Expenses |
Unrestricted Funds 2025 9,616 24,264 0 6,589 7,289 47,757 Unrestricted Funds 2024 225 225 31,819 1,147 353 193 1,580 0 928 71,182 2,289 7,060 2,196 3,304 3,215 508 1,010 126,784 |
Restricted Funds 2025 0 0 0 0 0 0 Restricted Funds 2024 0 0 0 0 0 0 0 0 0 489 0 0 0 0 0 0 0 489 |
Total 2025 £ 9,616 24,264 0 6,589 7,289 47,757 Total 2024 225 225 31,819 1,147 353 193 1,580 0 928 71,671 2,289 7,060 2,196 3,304 3,215 508 1,010 127,273 |
Total 2024 £ 11,067 17,837 0 5,232 4,942 |
|---|---|---|---|---|
| 39,078 | ||||
| Total 2024 144 |
||||
| 144 | ||||
| 22,892 791 1,681 149 604 0 1,522 41,914 2,931 6,082 2,288 2,630 2,925 389 653 |
||||
| 87,451 |
3 Analysis of Donations
4 Analysis of Payments
5 Minister's Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employers contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend 5th & subsequent years £39,856
| 2025 Collections for Third Parties £ In 2025 £2863.52 to Christian Aid, £126 to Poppy Scotland, £400 to Strathcar 3,390 3,390 |
2024 £ 3,242 |
|---|---|
| 3,242 |
6 Collections for Third Parties
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Kippen and Norrieston Church of Scotland Statement of Balances Year Ended 31 December 2025
APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
| 2025 CAPITAL ACCOUNT Kippen and Norrieston Credit Balances held at 31 December at cost 49,256 Market Value of Balances at 31 December 69,496 REVENUE ACCOUNT Kippen and Norrieston Credit Balance at 31 December 22,291 DEPOSIT FUNDS FROM NORRIESTON FABRIC FUND 8110 GENERAL PURPOSES 9839 WYPER BEQUEST - FOR UPKEEP 525 OF GRAVESTONES GROWTH FUNDS FROM NORRIESTON* FABRIC FUND MARKET VALUE 32143 GENERAL PURPOSES MARKET VALUE 1630 *INCOME FUND FROM NORRIESTON** GENERAL PURPOSES MARKET VALUE 6834 |
2024 85,677 |
|---|---|
| 112,526 | |
| 20,348 | |
| 7156 9041 503 29807 1512 6636 |
** All funds now registered under Kippen and Norrieston Church of Scotland.
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