The Church of Scotland Tany & Twynholm Parish Church Financial Accounts for the year ended 31st December 2025 Congregation No 080486 Charity Number: SC004475
Tarff & Twynholm Partsh Church Rhronc• arml Admlnlstrativ• Infant10n Charity ¢.. Also Knowi As.. T8rff & Twynhokn of Sts)ttsnd Tartf & Twyrthokn Churth Chaity Regtstratbn SCLNM475 CongrBgaton Floforence Tr).' 080486 Contact Addfas3'. 36 Sl AndTrw CB6tb rk)ugla$ CG7 1EW TFUat•••:. lal Klth Ses6k)n vrnbOyS K8 Kalharkn8 B8foer, M? Heknn Caryibell. 1k8e1 LhJgu•Y.MTr Rosem8ry Glle8pIa, s HaknTr Ktrthhn VLCuYKKh. M- Ftob8rt Olwer, K5 Vhjbt So8, Mr Imkm 11102r20251. Mr Robort Sol8y, Ks Ivy Stanhy, Mr8 MaryaTrl Swakns and Agn•$Wd150n. Ibl 808Rt Mèrtsorn Mrs P81 Cabe1, Val F8nèH, Kefinèth Intkèd 31103120251 Mrn K8lhethe sp#t and Watioii. tl•varBnd Vol Ott Prlnclpal Olll¢• 8••r•rn:. lJin&l•r. Ses6bn Cbrk.. ctiurLh Tf¥¥¥UWr'. R#vAmThd VAtAIiPt ntt fvJLwil OH¥¥i IndOndant EXafflIr Mrs ElIh HamTrn tsA itn$) (A S5rn 8ell 001. Chart•red A¢o)untant& 36 King Street, ¢a51 DDuyloJ D07 1AF. 8ank•rn 8&nk ol Spntkind 192 Kkng Streel Castle Cljuy¥ OGT IOB
TNtyty•¥'AnNi•l R•wi Yoar E[$d 31sID0M2fj2S SCD04475 strUcttn,GornIe lknnigDm•rt Gov8rnlw tksmort The Churth adrninknrlld n aoRlanr4ry vAh iof1 R•¢wllmgrt•nd A0•01Tl¥ er5 of the Ses5)n ar tr• CongrryatvJnal Board are the Th& Kik Se8si>n the ekjern of the thurth aThJ fromlhose eon811•rnd to ha iho apprytste gbl&and The rmbtei, ba Th•rthiolihe KKSassknn. l& Lly th6 rAingTrgalDn and dcted ty Prfrsbytery. Cthgragatknal P>¥ * apwiitsd the ngrega1h mrbersollhe rm¢Neoalth ate knbed to nonknl• kndfvKluabTb aTr bBlk¥W 10 have Ihe skM5 and iyjbnI lo ntste 10 wewent affAbsof th• 10 be<1) nniJ•% of ihe 8oard. artr then Bppokntsd lo ihe 8ollDJ al the Statod Annual •Dd wlr4 pBmd oftrne year5 aliei ¥rtlth VIBY 8eBK a¢ Tho CorvJwalk)n81 r••w) byan •)wmt•d truth olth• 8TrJ )d 8 ar. C4rt8n ro8ponsblkns da981¢ 10 the Fl)8n¢ tho knpety aTr1 Cffffflrtw 8nd Sothl CorThrAti• as 1ppfDprlfr. Thè Khk Sè#knn ntsfourlrnsa Irff wtL•I affab iho thurth. lo gknrfy Gtsd and 10 th lotth• &dn(thnI Kin9dorn1lwwI the As a TrolbJn•l Churth. It Acknd9t1 A dts1knd colaTrJ dutyto thè ordhan$ ol r•bJkn 10 the pwple wi every POrt5h ol Scouand IhrDugh J tfjrrltyw rrknknty. 0#•rulo¥ h ¥•lth eDJmBnkalbods kn SLX)lknd and bts. The Ch le8 Ihe Datsho501 Tartl and Tynhckn S•wtsara h8SJ •ath SuDdy al Twffjhnkn thitth Th•m 8 Guld open end mèets thrkny th• yew. AeN•v•m•bts and P•rk•Trfte• Th• th•ffj• knk•¢J th G•i•hw •nd qThJ bythe Ctt. Chuth 8•th$ end mkn4ty 8r• %1 to& kn the p•tsh h overy Swd4y•nd pAornl covertd by ITh• tyJPPOrtofthe Kk S•J8hJn. Th• nuthiorl th• h•• d•u•4••d duri¥ the yat. A$ ehAty• In t•n9M9arty I bj dlP¢u ¢0 rr•kn¢•kn nun•r&•nd io hAv• n• rrrrb•rn to ourrol. Th• h•¥A V)n forthe Futu ¢>rJup •w8fvJ• woranM$ to ty and h•vfj n•w addod lo th• ro Th• churth ¥w41 nxfftt•m•d 4Dd th• Kbk suprM)rt•d by th• CMgrngatbx 8owd mHhiah 8 li tha corrmjnity fofM)tshP 8no supwt to al kn the parfoh.bllh to I C0rHJrnoa1$18O&rd b•eoriw •vei huEaskn¥ydrfftutt 11 hol Klrt Se80n. FINncl•l R•vhw from the prevbusyew. Hwer nteTr5t r3r•s hewd knoTase frm7depo818d fufids. fui¥J undwiaken Ourl)Q the year. The loial knc4Jrrn dona1kn3.nlgrEst MNbrnnt kntxm• wag tho As tho prothX¥ar. Fuods bekn9 Irom hvested funds he by Zhe GOnBIT91•eY atso h•W roP8b8fortr thJrth •ld other co&ts. Expen¢JKurv ihan the PoU$ year(Ju0 ¢0 a bu•Jhg and ffAkniqn•ane8 v06 71% IBJrn lh• pr•wb)u• year. Paynnts 10 %re up by 275% du• to aOfvsknrts Ptsnl and ¥bnI Treeed iovrdnls rrdnlgtry paynnis. EntY costswe by 75% due to 8¢kn9 ol bevJ upiust belarE the searend.ShaTrd oxpgn8ès wlh Gatehou80 up 42%. chrdlal gener81 eyns•sM• (xjstkvd rn Ihan the yeardue to hW8rth&rge8 and knfAIw. AM fabric walts and m818n8nce h8¥0 b8en thatged to Ihe gth)th8llund sLYt durkng Ihe aF. R•MN•• Pdl¢y The re88ry9 fund now &nd¥4i £8.7218lWI rV)th¥rfhorfid¥ b•erb added Ihe acountkng y8•r. Thi5 yuj not bp fund8 Ihe thqrtyforany perbjd oltkn n rs&ofan énw•nty. F+y4rv2rlhe IniAtp.M kHD thA liAr¥1M Ih( nAkY fthAfr&1))rafftrt hinA< The ho 8 Fabrt FuThJ e¢wJt YeaeI hebj a baknce of £8.528. Th14 fijnd Lxn onty be used forlobpal5 and rr0kntendn but leS os3 seS 8AytyJlJw ¢ost
Truste$s Annual Report Gtylinu•d Year ended 315t D¢G•mb•r 2025 SC004475 statsment ofTNsts¢$' R0•pIbIlitIeS Thè mèn)ers of th& Kwk SesstonlCongregal)nal Board nwsl pTrpare fmanoal statemnts vknich gfv Suffnt d8t8il to enab an apprecititw)n of the trdnsacti)ns of Ihe Ch dum9 the financial y88r. The rnerrbets of Kik SesyonlCongr8gatM)nal 808rQ are SponslI for keeping prop8r accountirg records which, on reqvest. rBftoCt the finani?31 position of Ihe Churc at that tm8. Thks nwjst be done to ensu that the an{al statements c¥JrryJty the (arits and Trustee Investnwnt Iseotbndl Ad 2005, the Ch8r¥ti8s A(xx)unts (Scotlandl RègukqtK)ns 2006 la$ Amended) 8nd ihe Regulan8 Anent Congr•gatKJnal Finance approved by the Genernl Assernb of the Churth of So)Iland in 2007. They are a180 responsible for Saf8glta1n9 th• assèts of the Churt and ft81 tsko rnawjnablo sieps for tho prevention andlor dete&KJn of fraud and other irYeguLqrit*s. Appnv8d by th• Twsta8S and styjned on they bahaw. Mrg Viol•t S•rvit• Tru•ts•lSe•slon Clerk Dats:. 15th F•bru•ry 2020
Tarfl& Twynholm ¢th SC004475 Rowl olts lnd•pWthntExanm1 to thj afTarff & Parfsh Curch R8•pectl¥• r•$poMlblllll•s Gf Iww•s and •xamr Tho ¢hatWs tru5teeB rBspLMisbk forthe pr8paml of the a(wJnts fft aLY))fvJath ith the tem> olthe Ch8riti?s an TNst88 Invaslrronl (Scotkndl 2005 Acl and thg ChantS ArAx)unts ISLX)tsndl ReguLql•Jns 2006 las affendedl. The Ch8rity tNst8&8 considtrthat Ihe audit rBqu1f8ffI ol Regulawjn 10111 Idl of tha AcrA)unts RegUt)nS as Arnendod does not apply. It ¥5 rrry respon&b lo exa8 the as requhd undersetak)n 44111 of m8 ALX and to stal8 wth6lher m#ttèrs h8ve cornè 1¢) ry att6ntKJn. 88518 of ind8p0fKl8nt oxamlnoh #tal•n My exominalion LB carried out in accord8nc ith 11 of Ihe thartias AOUnts IScoElandl R8gulalpJns 2006 18$ 8ftndadl. An &Inn¥t%)n ncJd85 a tsf th• 6(xxuntmg rncord$ epl by Ihe Gharity and a corrpartsoTr of th8 pwnt8d Ihose Ir akn int4Jda6 tonJKleralk)n of ony unvsual ilen or In lh• o¢¢ounls and 8eeks expnatsn Irn Ihe tsusteas conc8min9 8ny such mttera. Th8 p[0•$ undertak8r¥ do not PfOVA18 81 Ihe 0viJen that %4rJuPJ be rnquirnd In an ts)As•ouenI I do Th)1 an aud apkn4Y rn th# 4rrnintA Ind•wnd•nt examln8r 1ot•mgrt In tha cour80 of ry eY•rn81)n of lh• olacoJunl• forlh• onded 31810oc•thr2025. no rnqttern have to ry 8tionlw)n. 1. g•1 ro8n8b c£u to b¢bgve that kn any mat•rfal rBsped the roqu•nn. - th k#•p arr4>11ntlnG NrrnAnrA h ¢1¥>n ad 1IM41ol lh• 200S fid R•gvLwtknn 4 of lh 2006 AunIO Regul9(88 8nnd6dl •nd - lo preparo accoun18 acxrl wlh Iho accoun¢mg rew¢$ 8nd ctsiwtytmih Ragulal4)n 9 01 Ihg 2006 Accounts Rogubtijns las Amandedl h8¥• nol be•n ffol, or 2. to whltsl. kn ry opinl)n.8l18nn bg In orf•Tto enab 8 prwund•rnlandlng of th 8ccounls lo b• 3¢h•. Mr8 Emidh Haftrnn BA (Trh)ntsl CA Ch8rtetsé AecountAni 36 King Str891 cast DJugL88 CG7 1AF. PmfAARknnAI Anrfy'_ IPJ4.9 8bnod. .. Ntrs Eilkjh BA (Trknsl QA Oale..
TARFF & TWfNKILM PARISH CHURCH RECEIPTS AND PAYMENTS ACCOUI YEAR ENDED 31 DECEMBER 2025 ilwe$trl¢ted Funds 2025 R•stri¢led Funds 2025 T¢)tsl Total 2025 2024 RE EIP Donations Fund Raising Events Bank & Deposf( Inte$t Investnt Inco Lrfe & Work Legacy Bequest Received ChLtrth of Scolland frjnd Insurance and Fab*ic Repairs te3 20.709 20,709 20.494 2,206 193 298 2.881 53 40 2.259 233 298 2.881 2,799 233 210 93 Rentsl of prenlses 50 50 50 50 20 20 93 Cosis of geneTaUng funds Charitable activf(ies Govemance costs Other paynnts 4)ie 4 34,308 34,368 41,YJ¥ 480 480 420 Exc••8 of ReeeSpts ov•r Paymen1• for the yfjar Dellcit ol Payments ov•r R•c•lpts the ytr•r 816 93 909 2.935 816 93. 909 Tr4nJfvr8 40 856 40 2935
TARFF & TVIYNHOLM PARISH CHUR(>I GTATEMENT OF BALANCES At 31 D•c•mber 2025 Tolal Fund5 2025 2025 2025 2024 brought 10th8ft1 69,602 1.910 71,512 88,577 Mtsv•m•nt In y•ar: ExceBS of Re(xipts over Pèymrnts for the year 8S6 2.935 Excess of P8yrrents ov•r Recgipls lor Ihts year Icosl £1046)S•e note beh) 849 300 '1nve$lffnlS held in Churth of Scoll•nd Invèslols Twst 1,730 Unil$ Grtsh Fun(J Cost £1,048 Qjntnt Vahjè £11902 The accounts were 4)provod by tre Ktrk S¢s$)n and Board on 15th F•bru8ry 2026 For 8nd on behaw d Ihe lQk Ses$•ydc(XVtyaE 8o¥d
Tarff & Twynholm Parlsh Church Notes to the Accounts 1. Trustso Romurnratlon and R•latsd Paty TraMa¢ll¢)ns The r[Inlr R&vend Vxl Ott a trustee r8(Ned 8 payThnt of £2.202 in the year for reinbursermnt of travel9 expenses. counthl tax and inc¥Jènt81 expenses in o)nnethn wth h8r empbYTrnt. r5 K Bartjer. TIuets. recèNed £690 in the yearlor h8rs8rvir$ for pkwng the pono. No tFU$tee or8 Pgrson related to a tWStee had any p8rY4)nal knlernst kn any traCt orttan8actbn ènter&d Into by thè chafity durkng the year. 2. Mov•m•nl• In FUTh At1 J•rnry 2025 At31 Dec 2025 R•6•lpts Paym•nts Tfanslèr• Unr•strlct•d fvn¢J8 Deslgn8led orgaret Tuton Fund MI C M HByrnan Bequest D¥$ignaled Organ Fund De51gnal•d Fabric Fund MISS J Chartfris Bequesi Genèral Fund R•s•N• Fund Gulld Awunt 6,172 222 4.808 5.406 7.781 34.683 8,350 274 10 214 3.211 345 28.352 371 6,446 232 5,022 8,528 ,120 30.579 8,721 49 32.585 129 40 R•strlcted fvnds Uunal truno Hunter 88oue8t 7JO 73 2ri 93 40 783 40 Totsl fidA o fund to providé 8¥•t•nce lo he$ any p•r¥on in Ihe padsh and hlp wlth rMisty ()Jsls a550(ial8d ¥+ith Iha patsh. Thbs fvnd b to 883•tsncg to the objorfy In th¢ patsh and he nNn¥try $16 a&ry0aad Wih Ihe patsn. The TnJstèg¥ have Set ashje funds forthè mknlenance of the chtsh Thi5 fund is to help mainiain and repi4ce the organ. Thk * hèkl in Irom iho G¢neral Fund for wnlingen¢kns towaril¥ Thk8 fund for the upkeep ol the churdi and InIStry in the parish. Thi3 account is forthe GU to support the proj&cts frDrn Incon generated by th• GU for c•nlr91 fund projtyrts $upport•d each yè&r&t NalKJnol ¥01. tgarel Tulon Fund- Miss G M Hayman 88qUgSi: Fabric Fund.. Organ Fund.. Re6•p Fund.. $ J Charters B9qUg8t: uthl A¢Unt Thi5 lund is lor Ihe maknten8nt of the thurch 9undS and bufial grr>unds Twynholm Patsh. Thls Trs 8 fund to prDvhle ediJratk)nAI AK*dAnc4 to the youth of thg p¥rtsh. Burfal Account.. Hunter Bequesl.. 3. Volunteors The chsjth religs on the ntrul1)n$ ofv0teel5 to cary out tis 8th1%
Tarff & Twynholm Parlsh Church Noi¥tr tfj the AGGount¥ instrictyd hstrictsd Funds Funds 2025 2025 Totsl 2025 Tolal 2024 4.AnalysSs of Donallons WFO Scheme Inon Grft AKI) WFO Scheme l Gft AKI) Gitt AKI Donations Tax Re¢over8d on GTft AKI Conations Ordinary Offorings (Open Pbt•l W6ddings 8 FunerdL8 oth•r Off•rings.Don#titin$ •t¢ Guild Inrr 1.773 5.457 4.526 3.028 2.593 445 1.773 5.457 4.526 3.028 2.593 445 1.317 5.782 3.760 3.320 2.250 440 J knalysls ol Paymonts 2025 2025 2025 2024 Charitabl• aclvitlgs Ministriès & Miss AtyXatn Presbytery dues nislerfs Irdvelling exp8n¥g$ dnistèrfs èxpèns88 Pulpit wpp F8bfiC repairs & Ma•1tnan¢e CuuiiL¥I 11 Q¥l¥liyu¥¥ Iknse repairs and Wltananc8 G8t¢hous• Heal & Lyhl In3Ufance Organist 8818ry & MJ Church Cleaning & Mai8rfals Printing & StatnOry Other Expenses Exp•n$t$ n) connedknn with F¥Jnd RaI5g Guild expenditure Equipnnt Pvrth•8ed INBW Portabkn Organ> 10.512 553 520 271 1.155 7.$68 10.512 553 520 271 1,155 7.568 1.471 1.336 2.347 2.563 1,050 1.351 507 401 2.765 414 425 248 1,058 28.593 1,338 2.347 2.563 1,050 1.351 507 401 11 2,263 549 686 1.342 2.335 990 945 367 705 99 1,445 2.283 549 Govemanc? costs 480 480 420 420 8 Mlnl¥terfs Stlpend All Chureh of S¢o118nd ¢on9gaI)ns o)ntrtJute to the Nation81 Send Fund the costs ol all rnin1sle, stlp8nds and enwbJye¢s ntit)utn for national ngJranC8,p8nsyn and houwg ano loan fund. Ministers, stspend5 awe pa¥J in accordance wilh the nOtn81811peng sc4le.vA)K41 1$ ted to yeats of $orvKe. For the year under reVW the rrinffTrJm stipend was £32,433.00 and th& nwxmwm slipend in 5th 8nd subsequ8nt yèars of SarV was £39.856.00. 2025 2024 7.Colloctions for ThSrd Parlhs Chrislkgn Aid Mercy Ships UNICEF Salvation Amry Moderators Appeal NtsLqwi Barcaple Bethany Twst U(ranian Appeal 409 265 237 274 269 95 235 152 157 425 908
raffl a Twynholm Church of Scotland Yèar Endèd 31 Dee•mb•r 2025 APPENDIX 1 8C004475 FUNDS HELD ON BEHALF OF THE CONGREGATION BY ThE CHURCH OF SCOTLAND GENERAL TRUSTEES 2025 2024 Credf( balance al 31 Oecertjer 693 174 CApAL AccouKr Grettf( Bakinces hehj ai 31 Decert)er ai c08t Marf(et Value of Balances al 31 Decen*+er The funds from the sale of Twynhokn Manse re knvested In the ConsOal8d Fabts Fund8.