The Church of Scouand Menstrie Parish Church 2025 RECEIPTS AND PAYMENTS Accouwrs Congregation No: 231420 Charity No: SC004778
Trustees. Annual Rew)rt Year ended 31 December 2025 Reference and AdntratIVe InforntIOll Charity Name: Menstrie Parish Church Charity Registration Number. SC004778 Congregation Reference No: 231420 Contact Address 18 Glenview Mellstrie FKII 7HW Trustees KIRK SESSION Heather Bain Laura Christie Susan Delaney Rev Michael Goodison Michael Hamilton Janette Hunter Graham Hunter Julie Lucas James McAlpine Calum MacLeod Ray McLeod Lilian Mcvey Isobel Munro Richard Paterson Margaret Perry Jill Ross Les Sawers Sandra Small lan Watson Annette Young JIM Young Prinapal Office Bearers Minlster: Rev. Mlchael Goodison Session Clerk. Jim Young Church Treasurer: James McAlplne Independent ExamineT Neil Mackfinnon Arni In Am Accountlng Alloa Buslness Centre Whlns Road Alloa FKIO 3SA Bankers Bank of Scotlan(L 21 Mar street, Alloa
Trustees, Annual Report Year ended 31 December 2025 Structure. Goven)ance and Management The Church Is administered in accordance with the tern]s of the Deed of Constitution (Unitary Forni). Recrultment and AppoJntmeDt of Trnstees The members of the Ktrk Sesslon are the Trustees as Menstrie Parisb Church ha5 ddopied the Unitary Constitution. The Kirk Session members are the elders of the cburch 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 Ktrk Session, Is elected by the congregatlon and inducted by Presbery. Organlsadonal Structure The Kirk Sesslon ts responsible for all aspects of the rllnnl of the Cburcb. Certain responSIbtieS are delegaied to the Finance Committee and the Property Cornmittee as appropriate. The Kfirk Session normally meets on a two-monthly basls. Objectlves and Actlvldes The Church of Scotland is Trfinltarlan in doctrlne. Refornled th tradluon and Presbyterian In poty. It exlsts to glorify God and to work for the advancen]ent of Chrlst's Klngdom throughout the world. As a national Church, it acknowledges a dlstlnctive call and duty to bring the ordinances of religion to the people in every P(wish of Scotland tbrough a territorial ministry. It co-operates wlth other Churches in various ecumenical bodies in Scotland and beyond.
Thistees, Annual Report (continued) Year ended 31 December 2025 Achievements and PerfornLince The Roll of Menstrie Pls Church on 3 1 December 2025 was 259 members. Weekjy services are led by the minister with members of the Worship GTOUP assisting on special occasions. A slight increase in regular attendance has been noted. Worship Sunday mornlng worship is held at I 1.00 a,nL With an average attendance of 40+ participant8. Eve.nlng worship is usually arranged during Holy Week and Advent. Fomal Lommunion services take place four times fin each calendar year-in March, June. September and December. Short Communion services take place In all other months following the Sunday morning service. Home Conununlon 5ervlces are offered to those who cannot attend the formal Communlon service. AdditioJ]al worship seTrices aTe held throughout the year including Arn]istice/Remembrance; Prffimary School end of iern]; World Day of Prayer. Actfivlties Gulld - as part of the Nationa) GUd. members usuajly meet durlng the afternoon of the 4th Monday of each month between September and April, with a wldely varied progranllne of speakers. Members contribute to Church Ilfe during Holy Week and fundraising activities as well as supportlng the National Guild Project. Tea In Thvo - is open to all who care to drop in for refreshments and a chat on a Wednesday morning. It caters for up to 30 participants, includmg both men and women - many look forward to this occas10 espeaally those for whom it lly be one of a ]imited number of socthl interactions in a week The Cbrtstn)as Fayre was held on the second last Saturday in November, with a variety of stalls from the congregation. conununity groups and designated charities. Doors Open Weekend - was held on the last weekend fin September 202 5. Our Church participated in this event to highlight the hlstory of our stained-glass window.
Thtee5, Annual Report (continued) Year ended 31 December 2025 The Pastoral Care Group organises visits to those who are housebound or in care homes. working a]ongside the Minister. In addition to the pastoral duties members of the Group coordinate collections and events foT Christian Aid and Poppy Scotland. They distribute donations at Harvest Thanksgiving and Glfi Sunday to projects such as 'The Gate. and Alloa Women's Aid as well as to the housebound and care homes. Safeguarding . the Safeguarding Co-ordinator keeps all Trustees inforn)ed and updated on Safeguardmg issues, training and adults who have received Dew PVG clearance. Craft Group - normally meets on Tuesday afternoons where participants from throughout the Parish and further afield eniny making a variety of th'ffeTent crafted artlcles in a friendly and informal group settmg. Busy Beezzzz - meet on Thursday afternoons; primarlly producing goods for the Blythswood Care annual shoebox appeal. Tunes-lll-2- our sfinglng group have fonned under the diTection of the Church Organist and meet on a Wednesday mornitig to enjoy singti]g a range of Church musical items. In addition, a varlety of various other events, such as Quiz Nlgbts, Soup Lunches, Table-top sales. are organlsed throughout the year by the church as both cOmmury gatherlngs and fund-ralslDg opportunities.
Trustees, Annual Report (colltinued) Year ended 31 Decen]ber 2025 Financial Review The accounts for 2025 show a deftcit of £15498. This is a different outcome from that of 2024 when a surplus of £10476 was recorded. A decision had been taken in early 2025 to undertake a number of tasks that requlred io be completed to keep the Church properties in good condition. One of these projects was to re-site internally the main office space into the forme.r Vestry and release Extension Room l as an expanded meeting room or as a facility for greater collununity use. Considerable work was undertaken by members and contractors were employed to upgrade electrics. level floors, recarpet rooms and decorate professionally Room L. This cost £4776 although a 50% grani was successfully achleved from Stirlmg and Clackmannanshtre Fnvironmental trust towards this cost. Carpers were replaced In Ihe fornier vestry and Sesston Room at a cost of £1 13 5 to complete the work. Another contract with a local Rootlng company was awarded to fully check and repab the slaiing of the Church Hall. Thts cost £2328 Additionally the Hall Roof had Safety Boarding installed on the roof for Health and Safety reasons at a cost of £4528. An unexpected cost of almost 12(KYJ was incuTred to replace one of the two Ambl- rad Heating Unlts in tbe Hall in February. A further cost of £1134 was Incurred in Ociober wlth the dlscovery of hidden leaklDg plpework be})d wallu]g in the extension area. All of the above expenditure amounted to £15900. The prinLipal source of the Church's income continues to be the glving by members whether by weekly Free-will Offering. Standing Order or Open Plate along wlth the associated Glft Aid Tax Recovery.. All donatlons dropped from £63020 In 2024 10 £58545 in 2025 whlcb is almost Identical to thai in 2023 (£57665). Fund raising activities income dropped back by £837 to £8992 durthg 2025. Hall Letting income rose by £ 1222 to £8642. Total receipts totalled £78960 which was a decrease from £86133 In 2024 although this is an inLrease of £4299 on the 2023 figure. Paymenis totajled £94458 compared 10 £75657 in 2024 and £74406 in 2023. This has been explained above. It should be noted that energy costs have rlsen from £3340 In 2023 to £5693 ID 2024 and now £6995 in 2025. ReseTves Pollcy While the Trustees would very much like to be in a position to create a reserve fund of six months of annual expenditure, it is the case that the church has to rely solely on income to exceed expenditure on a year-by-year basis. The balances carried forWd in the General and Fabric Funds aTe normally sufficient to finance five to six months nornial expenditure. Currently a £60(X)O Teserve total is maintained including funds held at 121 George Street.
Thistees. Annual Report (continued) Year ended 31 December 2025 Statement of Trustees, ResnsIbilitieS The tnembers of the Kirk Sesslon must ensure that financlal statements are prepared which give sufftaent dctall to enable an appreciation of the transactions of the Church during the flnancial 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 financlal statements comply th the Charities and Thisree Investment (Scotland> Act 2005, the Charities Accounts Iscotland) Regulattons 2006 and the Regulations Anent Congregational Finance approved by ihe General Assembly of the Church of Scottand in 2007. 'IeY are also responsible for safeguarding the assets of the Church and must lake reasonable steps for the prcvention and/or detectlon of fraud and other trregularltles. Approved by the Trustees and slgned on thetr behalf- jaDS Young Sesslon aerk Date .
Trustees. ADnual Report (continued) Year ended 31 December 2025 Menstrie Parish Church SC004778 Independent Examlnevs Report to the Trustees of Menstrle Parish Church I report on the accounts of the charity for the year ended 3 1° December 2025 which are set out on pages 8 to 13. Respecdve responslbi]ities of trustees and examl The charity's trustees are responsible for the preparation of the accounts in accordance with the tern of the Charltles and Thistee Investment (Scotland) Act 2(X)5 and the Charities Accounts (Scotland) Regulauons 2006. The chartty trustees consAder that the audii requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibib'ty to examine the accounts as required under section 44(1) Ic) of the Act and to state whether particular matters have come to my attentiotL Basls of Independent enI,$ staten My eKamination is carried out in accordance wlth Regulation 11 of the Charllles Accounts (Scotland) Regulations 2006. An examfination includes a review of the accounting records kept by the charity and a comparison of the accounts presented wlth those records. It also includes consideration of any unusual items or disclosures in these accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do Dot provide all the evidence that would be requlred In an audit, and consequently I do not express an auth"t opinlon on the vlew given by the accounts. Independent exaujlner's staten*nt In the course of my ex3mthauon, no matter bas come to my attentlon whlch l. gives me Teasonable cause to belleve that fin any material respect the requirements: to keep accounting records in accordance with Sectlon 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and • to prepare accounts which accord with the accountkng records and comply with Regulatlon g of the 2006 Accounts Regulations have not been met. or 2. in my OPiDion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. Neil Mackinnon Slgned:_ Date:" 7qfvM44 .
MENsfiuE PARISH CHURCH OF SCOTLAND Scotush Charfty Nqmiber SCiM14778 RECEIPTS AND PAYMENTS ACCOUNTS FOR YEAR ENDED 31$¢ December 2025 Unrostrtted Ilestfkte4 Endo¥meni Funds Funds Tt)tal Total 2025 2025 2025 25 2024 Roeelpts DonJtkons 56699 63020 Legaci Actlvltles for ieneratln8 lunds 9829 Bank aNI Deposlt Income 325 325 364 ftental of wemlses 7420 Granis 2388 5400 R•¢•lpts from General Tru5tee5 Other reetlpt$ loo Total R•c•lpts 77114 1846 78960 86133 Paymenls Not•4 COsts¢fnerat1 funds 140 140 172 Charstable Actlvltles 93277 741 94018 75180 Govemanre costs 300 305 Trt¥l P•ym•Thts 93717 741 75657 Excoss of Rec•lpts over pyments the year before Transf¢ 1105 115498) 10476 1947 11947> EKess gf Recelpts ryder paymerts for the year after Transfers {W56} (15498) 10476
MENSTRIE PARISH CHIJRCH OF SCOTLAND S(rtbsh (harlty Number 5aWM778 Statement of Balances as at 31" December 20Z5 Unrestrfttod Funds Re5trlctÈd Endowment Funds Funds T( Bank and O•poslt B•lanc 8ank and Deposlt Balanc brou¥ht forward from 31.12.24 75357 5203 80560 Mov•m•nt In the Ye•r Excess of Recelpts over Payments 113328) 12170) 1154981 eank and Deposh B•l•n C•Irf forld Wai• 3 Glft Ald Tax RlIVabl• 1891 1891 1891 Ll•blM¢l•s The accounts were approved bv the Klrk Sesslon on For and on behalf of the Kirk Sesslon Sessiots Cle Trcasurer
MEIYSTrIE PARISH CHURCH OF SCOTLAI Notes to the Accounts l Trust•e Remunerntlon •nd Related PartYTTart1Qfi% Durlng 2025 Mr I Watson recelved £6019 for carrw"n8 Out 5erbices 415 Thur¢h Offior. Also £1441 was pald for car and travel exper)ses to Rev. M G()dI1. 2 Movorn in Funds At 1st January R¢•pts Transfers At 31st December 2025 2025 2025 2025 2025 Unr•StrIc Funds Dan•t•d General Furnl General Reserve Fund 68037 7320 76789 325 93717 1947 53056 7645 75357 77114 93717 60701 RejtrfC Fund5 Fabric Fund Flower FurKI OrBan Fund 1910 824 37 119471 741 563 3798 1329 5203 741 11947 4361 Totsl Funds 78960 94458 65062 Deslgnated Fund5 The two Deslgnated Funds are the Church General Fund alor¥ wlth the General Reserve Fund held at 121 Geor8e Street. Edinburgh Restrlcted Funds The Fabrlc Fund is for the Upkeep and Malntenance of the Church 8ulklln8S. The Flower Fund is for the provision of flower5 in the Church for Church servlces. The Oryan Fund is for the purpose of carrying out exceptional malntenance on the or8an. io
MENSTRIE PARISH CHURCH OF SCOTLAI¥D Scottsh Chaiity Number SC(NM778 Notes to the Accounts (Continued) Fund5 2025 Funds Fund5 Total 2025 Total 2024 2025 2025 J An•lysls of Donatlons Non Glft Ald-WFO:SO:GAYE Glft Donotion>WFO..SO Op•n Plat• Off•rir GSft Tax Recovery Organ Malntenance Ipea1 Tin2 OtherDonatlons Weddings and Funer•ls Fabric 8oxe5 Ch¥rrty Donations Flower Fund 6524 328 6524 32860 31 10813 1329 1795 6289 35261 1994 11767 1754 1856 2467 100 97 785 650 63020 10813 1795 21 595 37 58 595 480 4 An•lyJl$ ol P•yments Cthtsoli•n•r*tln8 fimds Offerln8 Envelope5 Fund ralsln8 •yp•n$4s 140 140 140 32 172 140 140 Glving To Grow Pr•sbytery Du•# Mlnl¥try Travel&Telephone Pulplt Supplv Cleanins and cle•nln8 materlals Church oific•f Or8ani5t,.Svpply Or8anlst Prihtin8;Statiofi•ry',Post Org¥n & Plano frAalntenanc• Llfe and W¢yk Expenses Equipment Pèrformln8 Rlqhts LI¢•n5 TraininK&Ouireach Gen&r31 Maintenance Churth&Halls Gas & Electrlclty Insurances Church.Halls and Mans• Manse Maintenan Church & Hall Fabrlc Repalrs Manse Council Tax L)onaii¢)ns to Charities Upkeep of Grourxls Other expensès Flowers 38628 1043 2087 38628 ICM3 2087 34618 J082 7LM) 129 5829 4410 662 720 42 89) 556 2024 6019 2024 6019 469 no 720 271 1164 119 9396 6955 271 1164 119 9396 6955 3568 2016 5693 3184 671 7037 1966 825 356 831 771 11267 2206 750 450 595 11267 22( 750 450 595 741 741 93271 741 94018 75180 Independent Examlnors f•• 305
MENSTRIE PARISH CHURCH OF SCOTLAI¥D Seottiib Chrity Number SCW778 S Mlnkn'8 Stipend All Church of Scotland ¢ongrewions contribule to the Nationaj Stipend Fund which aT5 the costs of all ministers, stiEKnds and employefs contributions for national insurance. pension and housing and loan fund. Ministers, are paid in aceordance with the national stirnd scale. which is related to ycars of service. In 2025 the minimum Stind w&q £32433 and the maximum stipend in the fifth and subsequent years w&8 £39856. 6 Colleetiofj for Thlrd Parllel 2025 2024 Sttlh Bibk Soekty 112 strAthrrO Hospke S13 573 Poppy S¢otlaDd 157 100 Totsl 750 785 12
MENSTRIE PARISH CHURCH OF SCOTLAND FUNDS HELD 014 BEHALF OF THE CONGREGAnON By THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 DEPOSIT FUND CON50LIOATED FABRIC FIN4D Capit•l A¢¢ount Cr•dkt Balances held at 31. December 7645 7320 20458 20458 Rev¢nu¢ Account Credit Balance as at I"January Credlt Balance as at 31° December 19705 21119 18015 19705 Market value of Investments It 31. De¢embef 37745 13