The Church of Scotland St Mark's Parish Church of Scotland: Stirling RECEIPTS AND PAYMENTS ACCOUNTS For year ended 31 December 2025 Congregation No: 231430 Charity No: SC 005432
Reference and Administrative Infonnation Charity Name St Mark's Parish Church of ScotlarKI: Sts'rling Charity Registration Number SC005432 Congregation Reference No 231430 Contact address 4 Victoria Square stirling FK8 2QZ Trustees Kirk Session Kirk Session R8v Barry Hughes I LAsher G Hughes M McKinlay J Murie E Musa D A Russell F Russell H Stewart until 2814125 J C Stewart until 2814125 D Totten until 2919125 Principal Offlce-bearers Minister Session Clerk Church Treasur8r Rev Bary Hughes David A Russell Fiona Russell Independent Examiner Elaine Gardiner 11 Duncan Place Stirfing FK8 1XS Bankers Royal Bank of Scotland Stirling (A} Branch, Thistles Shopping Cenlre, Stirling FK8 2EA
Trustees, Annual Report Year ended 31 December 2025 Structure. Governance and Management Governing Document The Church was administered in accordan with the Unftary Constitution of the Church of Scotland. Recruilment and Appoinlment of Trustses The Kirk Session members are the charity trustees and the elders of the church. They 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 the Presbytery. Oryanisational StrUCre Under the Unitary Constitution the Kirk Session me$ al least 5 times a year and appoints Workin9 Groups as appropriate for the running of the Church and its activities. Objectives and Activities The Church of Scotland is Trinitarian in doctfine, Refonned in tradition and Presbyterian in polity. 11 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.
Trustees, Annual Report (cont'd) Year ended 31 Decgmber 2025 Achievements and Performance 2025 was. as always, a very busy year in the lrfe of the St. Matk's congregalion. Our mission to be a Church which shows God's love in tangible ways around the community was at the heart of our continued missional work through the year. Our partnerships with other Raploch organisastions remain at the heart of everything we do- key among this is Raploch Primary School, where our Minister ts the school chaplain. We welcome the whole school. including families. to the church 3 times a year, and our Minister helps organise, and attends, the annual P7 Residential week. In addition we host the annual P7 Prom, an event which is always joyous. We continue to work closely with Start Up Stirling, Stirling Council. Ciitzens, Advice and Social Security Scotland, all of whom are at St Mark's every Tuesday to assist the community. Other organisations vtho use the premises regularly include the AA, Skills Development Scofland, Home Start Stirling, Town Break (a local dernentia-friendly charity) and the Scottish Breastfeeding Network. Our congregation has seen significant growth in rent years. and this was especially true in 2025, with 9 new members of the congregation joining by public profession of faith (wrth more lined up for 2026). We Continue to be a diverse congregation in many different ways, regularly welcoming (for example) worshippers from places such as Gemiany. Sudan. India and Bahrain. Our worship is ntred around Sunday momings, but we also held 4 Sunday afternoon family serrfiS during the year, of which food was a key element. with all families attending sharing a hot meal. Indeed food for the community has been a key element of our work
throughout 2025, partly thanks to a signifant grant from The Robertson Trust. This has enabled us to provide hot food for the 30 or so young people who attend our regular Thursday evening Youth Café, and also to provide assistance by means of food vouchers, of which we distributed some 125 to local individuals and families during the year. We hosted around 30 funerals during the year and 2 baptisms, both of them adult baptism. We also welcomed the Moderator of Ihe General Assembl of the Church of Scotland in October to a Sunday servi. Our Minister was honoured with a 'Slirling Superstar. award from our local MP, Chris Kane, in June. Financially. our congregational giving has risen in line with our weekly attendan, and V have benefffted as in past years from individual generous donations and successful grant applications. For example, we were able to take some 80 local adults and children on a day out to Briarlands Farm in July. and in Dernber we ran Christmas parties for around 80 local children. wrth all of them receNing food and an individual gift. 2026 sees the 60th anniversary of our building, with various events plannned for the year. St. Mark's continues to be a vibrant, growing church. at the heart of its community and offering a welcome to all, 7 days per week. We will continue to seek God's will for St Mark's. and for our community, during this coming year.
Trustees, Annual Report {cont'd) Year ended 31 December 2026 Financial Revlew The principal sources of income are weekly Free Will Offering and Standing Orders. These, together with tax recovered on Grft Aid and other donations represented 600/0 of nonTral income. Offerings and other donations are higher Ihan last year and we have been sucSsful in applying for a range of grants to support the work we do in the local communty. Reserv85 Policy 11 is the Trustees policy to hold reserves of approximately three months expenditure. At the year end the Church held unrestricted cash funds of £30754 of which £5039 had been designated for the Fabric Fund and £128 for the Kirk Session Fund. In 2024 a designated fund was established to rIngfen grant money and donations aimed at supporting children's activities and work to address food insecurity. This fund held £7011 at the end of 2025. A substantial grant from the Church of Scotland nationally sat on St Mark's accounts for sorne years designated as the 'Together for A Change Fund" This was to support members of St Mark's to exchange visits with a similar congregation elsewhere in the world. sin Covid there is little appetite for travel in this way and after discussions with the national Church it VRS agreed that this money should be used for general congregation purposes. The remaining balan represents about three months of normal expenditure. The Church also holds £ 559 of restricted funds which have been provided for the purposes specified in Note 2. Ststsrnent of Trustees. Responslblllties The members of the Kirk Session I Congregational Board must prepare financial ststements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The rnembers of the Kitk Session I Congregational Board are responsible for keeping proper accounting records which, on request, must retlect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charrties and Trustee Investment {Scotland) Act 2005. the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finan approved by
Trustees, Annual Report (cont'd) the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must tske reasonable steps for the prevention andlor detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf. David A Russell Session Clerk
Independent examiner's statement I report on the accounts of the charity for the year ended 31 Dernber 2025 whtch are set out on pages 9 to 14. Respective rn8ponsibilities of trustees and examlner The charty's trustees are responsible for the preparation of the acunIS in accordance with the terms of the Charities and Twst8e Investment (Scotland) Act 2005 aThl the Charities Accounts {Scotland) Regulations 2006. The Charity trustees consider that the audrt requirement of Regulation 10{1) (d) of the Accounts Regulations dS not apply. It is my responsibilsty 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. Basls of independent examiner's ststoment An examination is Carried out in accordan with Regulation 11 of the Charities Accounts {Scotlandl Regulations 2006. An exarnination includes a review of the acrnunting 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 ¢onceming any such matters. The ProdureS undertaken do not provide all the evidence that would be required in an audit, and consequently I do nol express an audit opinion on the view given by the accounts. Independent examlner's statsment In the course of my examination, no matter has come to my attention lolher than disclosed b81ow'l which gives me reasonable cause to believe thai in any material respect the requirements: to keep accounting records in accordan with Section 44 {1)(a) of the 2005 Act and Regulation 4 of the 20C6 Accounts Regulations, and to prepare accounts which accord with the accounting records and cornply wilh Regulation 9 of the 2CQ6 Accounts Regulations have not been met. or 2. to which, in my opinion, attention should be drawn in order to enable a proper understsnding of the accounts to be reached. Signe Elaine Gardiner 11 Duncan Place Stirfing FK8 1XS Date.. soIo..s.IW6
St Mark's Parish Church of Scotland Stlrlin Recei ts and Pa ments Account Year ended 31 December 2025 Unrestrictett Restrlcted Funds Funds Total Total 2025 2025 2025 2024 Recei Note Donation5 41122 41122 39526 Legacie5 Actlvities for Generating Funds Bank & Deposit interest Investment income 1851 1851 2255 159 166 173 357 351 351 (Church of Scotland investors Trust) 42305 Rental of premise5 Sale of assets Sale of investments 13864 13864 7407 Grants Recelpts from General Trustee5 for Redevelopment Project Fees RAAC Removal Total Recei ts 15823 15823 4222 T170 7770 64796 80947 118730 Pa ments Costs of generating funds Charftable actlvities Redevelopment Project RAAC Removal Governance costs 937 937 882 79n8 1C 79878 55181 7865 64796 Total Pa ments 88580 100 88680 120859 DeficitlExcess of Recelpts over Payments for the year before transfers -93 -7733 -2129 DeficitlExcess of Recelpts over Payments for the year -7640 -93 -7733 -2129
St Mark's Parish Church of Scotland Stirlin Statement of Balances At 31 December 2025 Unrestricted Restricted Funds Fund5 Total Total 2025 2025 2025 2024 Note Bank & De oslt Balances Bank & deposit balances brwght fOard 38394 653 39047 41176 Movement in year: Excess of Receipts over Payments for the year -93 -7733 -2129 Bank & deposlt balances catried fOard 30754 560 31314 39047 Investments at market value Church of Scotland Investors Trust F(4Jndatlon Financing for Congregations (cost £5278 unre5trictedl 17888 17888 16588 Assets Gift Aid Receivatle 3820 3820 3257 Liabilities The accounts were approved by the Kirk Sesslon and the Congregational Board on 202 For and on behalf of the Kirk session and Congregational Board Session Clerk Treasurer a isl 10
St Mark's Parish Church of Scotland Stirlin Statement of Balances Note5 to the Accounts 1. Trustee Rernuneration and Related Party Transactions During 2025 the minister received lump sums towards vehicle costs and reimbursement of travel costs. Thi5 amounted to £960. The congregation paid the manse Council Tax directlyto Stirling Council and subsequently refunded that cost to the Minister after he moved to his own accommodation. (Total £4256 in 20251 No other tru51ee received any remuneration. Z. Movements in Funds At1Jan At 31 Doc 2025 Retèipts Transfers paym• 2025 Unrestricted funds Deslgnated Fabrfc Fund Designated Kld( Session Fur t)e5i4nated Chlidren and FOLKI activitie5 Fund General Fund 6434 128 2(M) 1595 5039 128 6180 25652 11825 68915 7011 18576 75991 38394 88580 30754 Restricted funds Girls, Club TnJ5t Fund 652 Ic 559 Total funds 31313 Pur of Desi nated Funds Fabric Fund.. The Trustees have set aside funds for the maintenante of the Church propertv. Kllk Session Fund- This fund is set up to be used by the Minister and the Kirk Session. Designated Chlldren and Food activities Fund.. This fund is set up to ring fence grant and fund raising money specifically for children's activities and events to provide food and to teach cooking skills. Some of the grant money is aimed at providing food vouchers to families in need: during this year 125 families were supported in this wav. Pur ses of Re5trlc ed Funds Girls Club Fund: This fund was set up for the benefft of girls in the Stiding area. 11
Unrestrlcted Restrirted FuThJs Fund5 Total Total 2025 2025 2025 2024 3. Analysi5 of Donatlons FWO SthÈme (non Glft Aid) Glft Aid Donatv)n5 3219 3219 4155 14480 11138 Tax Recovered on Glft Aid fbnatlons 6781 6761 4436 Ordinary Offerings {Open Platel Other offeri> i%)nations etc 3240 11822 11622 16557 41122 41122 39526 4. Analysis of Payments Costs of generating funds Investment Managers, fees Offering envelopes Calendar printing 202 21n 179 735 735 703 937 937 882 Charitable actlvitles Giwng to Grow contribution Presbytery dues Travel expen5e5 Pulpit supply TeLepts)ne costs Fabri¢ repalrs & maintenan Grdnt fUled equfwent and work CoLmciI Tax 17214 1T114 177(M) 538 538 597 960 1145 217 217 Z31 1355 1355 1466 5559 5559 5413 8865 4286 3812 Heat and light Insurance 7669 7669 5571 2983 2983 2801 Chfidren & Food activities 6494 Ewiiwient & website Printirg. stationery and postage Cleaning and waste collection Manse costs 2151 2151 2846 59 59 8709 8237 640 Other expen Donatlorts from Glrls Club Fund 1365 1365 90 11x1 298 Grant funded fc*)d vthjchers Manse removal costs 450) 45X) 1968 Piano refurblshment 490 80715 11X 80815 56063 Redevelopment Project Professional Fees RAAC Rerval 7865 7865 64796 885PiI 1QJ 120859 Governance costs Independent examiner's fees Other payments Purchase of assets w Iiivestments 12
- Mlnfster's Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all rninist8rs' stipends and employers contributions for national insurance, pension and housing and loan fund. Ministers. stipends are paid in accordance with the nats'onal stipend scale, which is related to years of servi. For the yeai under review the minimum stipend was £32,433 and the maximum (in the 5th and subsequent years) was £39,856.
- Collections for Third Partfes 2025 2024 Strathcarron Hospice World Day of Prayer 128 38 166 126 126 13
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2025 2024 Consolidated Fabric Fund Balan as at 11112025 Tr8nsferred to General Fund Interest payments Rental Income Maintenance and Fees 259 247 12 2569 -1037 Balan as at 3111212025 1802 259 14