BEITH PARISH CHURCH OF SCOTLAND
RECEIPTS AND PAYMENTS ACCOUNTS AND TRUSTEES' ANNUAL REPORT 2025
Congregation No: 120651 Scottish Charity No: SC 004660
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BEITH PARISH CHURCH OF SCOTLAND
Trustees’ Annual Report Year ended 31 December 2025
Reference and Administrative Information
Charity Name: BEITH PARISH CHURCH OF SCOTLAND Charity Registration Number: SC004660 Congregation Reference No: 120651 Contact Address: 17 Kirk Road Beith KA15 LEA Main Bankers Bank of Scotland, Independent Examiner Fiona Christie
Principal Office Bearers
Minister - Rev Adri La Grange Session Clerk -Dr Gordon Isbister Asst. Session Clerk -Linda McCormack TreasurerJohn R Barrett
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|||||||||
|---|---|---|---|---|---|---|---|
|Trustees|
|Sandra Adams(to May 2025)|William|Lawson|
|Tommy|Anderson|Stewart|Lindsay|
|Sarah|Barlow|Vivienne|Macdonald|
|John|Barrett|Catherine|McCarter|
|Elizabeth|Barrett|Linda McCormack|
|Margaret|Barrett(to|March|2025)|Holly|McKenzie|
|George|Bell|Kay McPhee|
|Sandy|Bruce(to August|2025)|Tom|Magee|
|Margaret|Broster|Emma|O'Donnell|
|Georgina Bryson|Allan|Richardson|
|Rhona|Crawford|Peigi|Robb|
|Susan|Darroch|Martha|Russell|
|Audrey|Davison|Jim|Sinclair|
|Edna|Duncan|May|Sinclair|
|Sandra|Duncan|John|Smith|
|Mary|Elliott|Margaret|Smith|
|Sandra|Fletcher|Sandy|Tulloch|
|Jean|Gilbert|Derek|Turner|
|Margaret|Greenwood|Kathryn|Turner|
|Lorna|Grieve|(|to|March|2025)|Catherine|Wilson|
|Jean|Hamilton|(to|6th|July|2025)|Pam|Wilson|
|Dr Gordon|Isbister|Kathryn|Young|
|Robert|Jamieson|Gordon|Young|
|Lorna Lawson|Rev|Adri|La|Grange|
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BEITH PARISH CHURCH OF SCOTLAND
Trustees’ Annual Report (continued) Year ended 31 December 2025
The Trustees’ present their annual report and financial statements of the charity for the year ended 31st December 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 8 to the accounts.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. 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.
Beith Parish Church is ecumenical in outlook, and supports many Charities through local ecumenical activities, in particular co-operation with the Beith thrift shop and continued support of the North Ayrshire foodbank. Beith Parish Church holds weekly Church Services with the last Sunday monthly being a family service. Care home services are also arranged. An additional early morning inter-generational service held on the first Sunday monthly, is very successful and well attended. All are supported by the choir.A Childrens corner in the Church is used each week. These initiatives reflect the low numbers of children and more integrate them into the Church. The Junior Sunday Club for Pre School and Primary age children and a Sunday Club is operated for Secondary age pupils,which now meets twice monthly in the hall. Bible studies and prayer group and a walking group have been established. "Messy Church" monthly family events continue to have a good attendance and encourage wider community outreach by involvement in the varied activities and informal worship initiatives. The Guild meet regularly and organise excellent speakers,entertainment and outings. Outreach and Social Committee organises various functions throughout the year which are enjoyable and are contributing to church finances. Beith Theatre group productions are proving very popular and successful with collaborations with other groups raising their profile in the community.
Achievements and Performance
Attendance at Communion Services was around 100 with an average weekly attendance at Church of approx 75.The attendance seems to have settled at this level. The streaming of Services online continues thanks to the AV system and the volunteers trained to operate it. The Presbytery plan has created a Grouping of Beith, Dalry, Kilbirnie and Kilwinning. It is expected in future that further co-operation will develop between the group churches. Adri has joined the Primary school parent council creating closer links with the school and community outreach. This has resulted in school services,discos and events being held in the church and hall creating contact with the parents and children,and attendance at school assemblies. A rolling programme has been ongoing, in line with the National Stewardship campaign with a month being dedicated each year. 2025 focus was on Time and a service was dedicated to the theme. 2026 will focus on Talents.
Page 3 of 12
BEITH PARISH CHURCH OF SCOTLAND
Trustees’ Annual Report (continued) Year ended 31 December 2025
Financial Review
The principal source of income is weekly offerings, either by WFO envelope, Standing order or open plate, with as many members as possible contributing by Gift Aid. These weekly offerings decreased by 1.5% to £67.8k in 2025, against the 2024 figure of £68.8k. The Social Committee Events have returned to pre pandemic levels and this is encouraging for the future. The General accounts are up by £1813, influenced by lower cleaning costs and recovery of £3,600 overcharged VAT and Climate Change levy from SSE which will return to normal costs in 2026.The General Trustees have completed the sale of the Manse field Glebe. Funds will be invested by them in the Consolidated stipend fund with excess in a Consolidated Fabric fund for our benefit in future property projects/repairs.
Investment Policy and Performance
The charity Investment objectives are to protect capital and maximise income.The investments are in Church of Scotland Investment Trust Deposits and Income Fund.
Risk Management
There is an ongoing concern that with the congregation reducing in numbers due to age profile,that a gap of general expenditure over income will transpire. Mitigation for this is our participation in the rolling Stewardship campaign focusing alternately on Time,Talents and Money to make best use of resources available. Expenditure under our control is closely monitored.
Reserves Policy
It is the Trustees policy to hold reserves of at least six months general expenditure (£50k for 2026) not including organisations designated funds as they operate own accounts. At the year end the Church held unrestricted cash funds of £89,700. This comprises £69,205 for general purposes and £1,013 designated for Property maintenance. There is £19,482 in Church Organisations designated accounts operated by them. General Reserves are at a minimum level.
The Church also hold £46,464 of restricted cash funds of which £36,000 is a Property Reserve. Endowment investments of £16,663 which have been provided for the purposes specified in Note 2
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BEITH PARISH CHURCH OF SCOTLAND
Trustees’ Annual Report (continued) Year ended 31 December 2025
Structure,Governance and Management
The Congregation is a registered Charity, number SC004660 and is administered in accordance with the Unitary constitution and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland
Members of the Kirk Session are the charity trustees. The Kirk Session members are the Ordained Elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The Kirk Session meets at least 6 times per year and is responsible for the Temporal and spiritual affairs within the Church. Certain responsibilites are delegated to the Finance and Property Committee as appropriate
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 ofScotland 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.
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Session Clerk JiriNy dy~
Date : 2s] tolb
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BEITH PARISH CHURCH OF SCOTLAND
Independent Examiner's Report to the Trustees of Beith Parish Church I report on the accounts of the charity for the year ended 31st December 2025 which are set out on the foregoing pages.
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 trustees consider that the audit requirement of Regulation 10 (1) (d) 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
An 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 seeks 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 view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention
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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
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® to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met,or
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2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Signed; | OK
Fiowp, CHASE Chartered Accountant
Address: (©& CRAWFOMP MCAD (OusTOw Date: 22 NACH W626 Page 6 of 12
Beith Parish Church Receiptsand Payments Account Year ended 31 December 2025
| Unrestricted | Unrestricted | |||||||
|---|---|---|---|---|---|---|---|---|
| Funds | Restricted Endowment | |||||||
| Church Organisations |
Funds | Funds | Total | Total | ||||
| 2025 | 2025 | 2025 | 2025 | 2025 | 2024 | |||
| Receipts | Note | £ | £ | £ | £ | |||
| Donations | 3 | 83354 | 4245 | 87599 | 90275 | |||
| Legacies | 0 | 0 | 25000 | |||||
| Bank& Deposit interest | 2658 | 892 | 3550 | 3171 | ||||
| Investment income | 853 | 853 | 853 | |||||
| Social Fundraising Activities | 3733 | 3733 | 3554 | |||||
| Grants | 0 | 0 | 0 | |||||
| LPWS Vat recovered | 0 | 0 | 0 | |||||
| Insurance Claim | 0 | 0 | 2702 | |||||
| Guild Activities | 1041 | 1041 | 1087 | |||||
| 3.5.6 YouthGroup Activities | 0 | 0 | 0 | |||||
| Messy Church Activities | 1553 | 1553 | 2815 | |||||
| Beith Theatre Group | 13658 | 13658 | 12968 | |||||
| 89745 | 16252 | 5990 | 0 | 111987 | 142425 | |||
| Contributions - Church Organisations | 7 | 3300 | 3300 | 1300 | ||||
| Contributions - Non Church Organisations | 2955 | 2955 | 3985 | |||||
| Other: Funeral/Weddings | 990 | 990 | 2240 | |||||
| Total Receipts | 96990 | 16252 | 5990 | 0 | 119232 | 149950 | ||
| Payments | 4 | |||||||
| Costs ofgenerating funds | 99 | 99 | 118 | |||||
| Charitable activities | 94658 | 13202 | 1643 | 109503 | 117987 | |||
| Purchase ofAssets | 0 | 0 | ||||||
| Governance Costs | 420 | 420 | 420 | |||||
| Purchase ofInvestments | 0 | 0 | ||||||
| Total Payments | 95177 | 13202 | 1643 | 0 | 110022 | 118525 | ||
| Excess of Receipts overPaymentsforthe | ~ | 4813. | 3050 | 4347. | ° | OF | 9210. | 31425 |
| year before transfers | ||||||||
| Transfers | 0 | 0 | ||||||
| Excess ofReceipts over Payments | 1813 | 3050 | 4347 | 0 | 9210 | 31425 | ||
| fortheyear |
Page 7 of 12
Beith Parish Church Statement of Balances At 31 December 2025
| At 31 December 2025 | ||||||
|---|---|---|---|---|---|---|
| Unrestricted | ||||||
| Funds | Restricted | Endowment | ||||
| Church | Organisations | Funds | Funds | Total | Total | |
| 2025 | 2025 | 2025 | 2025 | 2025 | 2024 | |
| Note | £ | £ | £ | £ | £ | |
| Bank& Deposit Balances | ||||||
| Bank& deposit balances b/fwd | 68405 | 16432 | 42117 | 126954 | 95529 | |
| Movement in year: | ||||||
| Excess ofReceipts overPayments for theyear | 1813 | 3050 | 4347 | 9210 | 31425 | |
| Bank& deposit balances | ||||||
| carried forward | 70218 | 19482 | 46464 | 0 | 136164 | 126954 |
| Investments at Market value | ||||||
| Charity Fund-Endowments |
||||||
| (CofSIncome Fund 475 Units cost£5,001) | 5410 | 5410 | 5254 | |||
| The Guild- Patrick Bequest Endowment | ||||||
| (C ofSIncome Fund 42 Units cost £500) | 478 | 478 | 465 | |||
| Flower Fund -James Lindsay Bequest Endowment | ||||||
| C ofS Income Fund 946 units cost £9,990 | 10775 | 10775 | 10463 | |||
| 0 | 0 | 0 | 16663 | 16663 | 16182 | |
| Assets | ||||||
| Gift Aid Tax Receivable | 9800 | 0 | 0 | 0 | 9800 | 10000 |
| Liabilities | ||||||
| Workcarriedoutnotyetpaid | 0 | 0 | 0 | 0 | 0 | 0 |
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The accounts were approved by the Kirk Session on 2v/i/3, 2.)b
For and on behalfof the Kirk Session
nla 1 ] Session Clerk
i ——— Treasurer
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Page 8 of 12
Beith Parish Church Statement of Balances 2025
Notes to the Accounts
1 Trustee Remuneration and Related Party Transactions
During the year the Minister received reimbursement of expenses totalling £4,585 including council tax paid. Kathryn Turner who is a Trustee received £3,460 for providing her services as church organist. J Elliott and Sons carried out work totaling £981. Mary Elliott a Trustee is related to the owner but took no part in discussions. Smith Brothers Builders carried out work totalling £2,352. John Smith is a Trustee but took no part in the decision.
2 Movements in Funds
| Movements in Funds | |||||||
|---|---|---|---|---|---|---|---|
| At 1 | Jan | At 31 Dee | |||||
| 2025 | Receipts | Payments | Transfers | Investments | 2025 | ||
| £ | £ | £ | £ | Revalued | £ | ||
| Unrestricted funds | |||||||
| General Fund | 67756 | 96990 | 84541 | -11000 | 69205 | ||
| Designated Property Fund | 649 | 0 | 10636 | 11000 | 1013 | ||
| 3,5,6, Youth Group | 93 | 0 | 0 | 93 | |||
| Messy Church | 1465 | 1553 | 2179 | 839 | |||
| Beith Theatre Group | 13581 | 13658 | 10083 | 17156 | |||
| The Guild | 1293 | 1041] | 940 | 1394 | |||
| 84837 | 113242 | 108379 | 0 | 0 | 89700 | ||
| Restricted funds | |||||||
| Flower Fund | 806 | 568 | 993 | 381 | |||
| Charity Fund | 1406 | 320 | 650 | 1076 | |||
| Property Fund | 30905 | 5102 | 0 | 36007 | |||
| John Marshall Floodlight Fund | 9000 | 0 | 0 | 9000 | |||
| 42117 | 5990 | 1643 | 0 | 0 | 46464 | ||
| Total bank and Deposit balances | 126954 | 119232110022 | 0 | 0 | 136164 | ||
| Endowment Funds | |||||||
| Investment-Flower Fund | 10463 | 312 | 10775 | ||||
| Investment -Charity Fund | 5254 | 156 | 5410 | ||||
| Investment- The Guild | 465 | 13 | 478 | ||||
| 16182 | 0 | 0 | 0 | 481 | 16663 | ||
| TOTALFUNDS(infoonly) | 143136 | 119232 | 110022 | 0 | 481 | 152827 |
Page 9 of 12
Designated Funds
General Fund is the main operating account for church funds
Property Fund: The Trustees record separately for the maintenance costs of the Church property. Messy Church Fund: Designated Account operated by Church Organisation 3,5,6 Youth Group: Designated Account operated by Church Organisation The Guild : Designated Account operated by Church Organisation Beith Theatre Group : Designated Account Operated by Church Organisation.
Purposes of Restricted Funds
Flower Fund: This ts a fund to provide flowers for church purposes. Charity Fund : Income from the Charity Endowments for use for the poor and ill of the Parish Property Fund: The Trustees have received funds restricted for Church property spend. John Marshall Floodlight Fund: a Legacy received for installation running cost and maintenance of floodlighting
Purposes of Endowment Funds
Income from the Patrick Bequest Investment is to be used for Guild purposes.
Income from the Charity Investments is to be used to provide support to the poor and ill of the Parish Income from James Lindsay Bequest Investment is to be used for Flower Fund
Page 10 of 12
| Unrestricted | |||||||
|---|---|---|---|---|---|---|---|
| Funds | Restricted | Endowment | |||||
| Church | Organisations | Funds | Funds | Total | Total | ||
| 2025 | 2025 | 2025 | 2025 | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | |||
| 3 | Analysis ofDonations | ||||||
| WFO Scheme (non GiftAid) | 13459 | 13459 | 15511 | ||||
| Gift Aid Donations | 42348 | 1395 | 43743 | 4751} | |||
| TaxRecovered onGiftAid Donations | 12803 | 1255 | 14058 | 1354] | |||
| Ordinary Offerings(OpenPlate) | 12017 | 12017 | 11730 | ||||
| OtherOfferings, Donations etc | 2727 | 1595 | 4322 | 1982 | |||
| 83354 | 0 | 4245 | 0 | 87599 | 90275 | ||
| 4 | Analysis ofPayments | ||||||
| Costs ofgenerating funds | |||||||
| Offeringenvelopes | DN | ||||||
| ee | ORS | : | S | :SONNE | |||
| Charitable activities | |||||||
| Giving toGrow Allocation | 49123 | 49123 | 48269 | ||||
| Presbyterydues | 1917 | 1917 | 1440 | ||||
| Minister’s expenses | 1217 | 1217 | 1012 | ||||
| Contract Cleaning | 3264 | 3264 | 0 | ||||
| Other staffing costs | 4532 | 4532 | 8498 | ||||
| Pulpit Supply | 330 | 330 | 770 | ||||
| Property repairs& maintenance | 10637 | 10637 | 16403 | ||||
| Broadband/Phone Office | 667 | 667 | 827 | ||||
| Council Tax | 3368 | 3368 | 3295 | ||||
| Heat and Light | 7548 | 7548 | 11668 | ||||
| Insurance | 8966 | 8966 | 7981 | ||||
| Life& Work | 53 | 53 | 169 | ||||
| Printing, Stationery and Postage | 575 | 575 | 661 | ||||
| Miscellaneous Other expenses | 698 | 698 | 499 | ||||
| Copyright Licences | 643 | 643 | 625 | ||||
| Copier Lease | 734 | 734 | 671 | ||||
| Donations to Charity | 650 | 650 | 450 | ||||
| Bank Charges | 56 | 56 | 61 | ||||
| SundayClub Activities | 330 | 330 | 372 | ||||
| Purchase ofFlowers | 993 | 993 | 408 | ||||
| The Guild Activities | 940 | 940 | 1492 | ||||
| Messy ChurchActivities | 2179 | 2179 | 1845 | ||||
| BeithTheatre Group Activities | 10083 | 10083 | 10571 | ||||
| 94658 | 13202 | 1643 | 0 | 109503 | 117987 | ||
| Governance costs | |||||||
| ExaminationFees | 420 | 420 | 420 | ||||
| Other payments | |||||||
| Purchase ofassets | 0 | 0 | 0 | ||||
| Purchase ofinvestments | 0 | 0 | 0 | ||||
| 420 | 0 | 0 | 420 | 420 | |||
| TOTAL | 95177 | 13202 | 1643 | 0 | 110022 | 118525 | |
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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 the national stipend scale,which is related to years service. For the year under review the minimum stipend was £32,433 and the maximum stipend( in the fifth and subsequent years) £39.856.
| subsequent years) £39.856. | ||
|---|---|---|
| 2025 | 2024 | |
| 6 Collections for Third Parties | £ | £ |
| 0 | ||
| St Vincent's Hospice | 261 | 209 |
| Christian Aid | 874 | 676 |
| Poppy Scotland | 341 | 307 |
| Scottish Bible Society | 0 | 133 |
| 0 | ||
| 0 | ||
| 1476 | 1325 | |
| Contributions from Organisations using hall | ||
| CHURCH ORGANISATIONS | 2025 | 2024 |
| "en | ||
| Beith Theatre Group | 3000 | 1000 |
| The Guild | 300 | 300 |
| ~ 3300. «1300. re |
||
| NON CHURCH ORGANISATIONS | ||
| Beith Scouts | 50 | 0 |
| Gateside Horticultural Society | 20 | 20 |
| Ist Beith Rainbows | 0 | 250 |
| Exercise Class | 1460 | 540 |
| Ist Tuesday Club | 250 | 0 |
| 3rd BeithRainbows | 400 | 200 |
| Orr ParkNeighbourhood Watch | 100 | 100 |
| NorthAyrshire Council | 0 | 960 |
| Garnock Valley Pipes& Drums | 100 | 0 |
| Beith Farmers Society | 150 | 115 |
| Gateside W |
0 | |
| American Pastoral Tour | 225 | 0 |
| Line Dancing Class | 180 | 840 |
| Yoga Class | 0 | 210 |
| Garnock Valley Community Band |
0 | 200 |
| Beith Primary School/Parents Council | 0 | 100 |
| Ist Beith Brownies | 0 | 300 |
| MillerHomes Limited | 0 | 100 |
| PrivateHire KMacDonald |
20 | 20 |
8 ACCOUNTING POLICY
(A) THE ACCOUNTS ARE PREPARED ON A CASH BASIS( RECEIPTS AND PAYMENTS )
(B) HERITABLE PROPERTIES VESTED IN THE GENERAL TRUSTEES, CONSISTING OF CHURCH AND MANSE ARE NOT RECORDED IN THE ACCOUNTS ALSO HALL NOT RECORDED
(C) BUILDINGS REPAIRS AND MAINTENANCE ARE CHARGED TO PROPERTY ACCOUNT WITH THE EXCEPTION OF ORGAN AND OFFICE EQUIPMENT MAINTENANCE WHICH ARE CHARGED TO GENERAL ACCOUNT Page 12 of 12
APPENDIX
FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES FOR THE BENEFIT OF THE CONGREGATION
120651 Beith
Consolidated Fabric Fund
CAPITAL ACCOUNT
Credit balances held at 31 December at cost
Market value of balances at 31 December
REVENUE ACCOUNT
Credit balance at 31 December
. 2025 £ so - : - -
TEMPORARY ACCOUNT : (100.00) Debit balance at 31 December individual Fund Purpose: 2025 EXPENDABLE £ Credit balances held at 31 December at cost - - Market value of balances at 31 December - PERMANENT ENDOWMENT . . | Credit balances held at 31 December at cost - Market value of balances at 31 December -
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(100.00)
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i ,