## **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**| 6 **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 7 **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** 8 **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.** 9