KIRKCUDBRIGHT PARISH CHURCH OF
SCOTLAND
UNAUDITED FINANCIAL STATEMENTS
31- DECEMBER 2025
SCOThISH CHARITY NUMBER:. SCOO5883
CONGREGATION NUMBEIL.. 080490
CARSON & TROTTER
CHARTERED ACCOUNTANTS
123 IRISH STREET
DUMFRIES
DG12PE

Klrktudb '
bt Pirish Chureh of Stotla
stees. re
tar ended 3151 Derember 2025
for the
The Trystees preseni their wmual report and financial statements of the clwity for the ye4r eDded 31st December 2025.
The financial statements have b¢at pr¢pgred in accordance the a￿oUntIng wlici¢s set (Trut OD pages 10 to I I to the
accounts and comply with the Gencrai A&scmbly Regulaiio￿ for Congrcgatiooal FiDancc. the Cbariu¢s and TnLsi¢e
InVestll￿nI (S¢odaDd} Act 2￿15, the Cljaritits AccounL% Iscthland) Regulations 21M)61&4 amended) and Accounting and
Reporting by Charities: Statemeni of Re¢omTnthed Prnctice gpplicgble to charities preparing their ac¢4)unts in
accordallce with th¢ FiDaDcial Rqx>rtiDg Stsndard applicable the UK a￿1 Republic of btlaDd publi5bed 16th July
2014.
Prtface
This reporL iti the"IX)jeetives #nd Activities" sethioo Covers many of tl* ongoing aDd routi￿ Activities of the church,
ref￿)ng iniiiativcs & a¢ti￿ti￿ hav¢ b¢¢n (Trngoing over th¢ w Jrar.
Objective5 and actlvities
The Church of Scotland was fouwjed ID IS￿. It is TTlniwi￿ in d￿tri￿¢, Reformed in tyadiiion and Presbywian in
polity. It exists to glorify God ond to work for the of Chrises Kingdom througknut the w)Tld. As a
national ChurclL it acknowledges a distinctive cau and thty to the 0rdir￿ of religion to people in ¢v¢ry
parisb of Scotland through a *rriwrial miniw.
The CODgregatioD's mi￿10￿ staieInent is 'K￿CUdbrigF1t Parisb Church ai th¢ hcan of Kirkcudbrighi baving
KiTk¢udbrighi Parish Church sttks to draw people toM•rds devel(VD*ni of a r*tSODal and deepen1￿ relatiothip
Jesus Christ as their Saviour and IA)rd. To this end, nvo SeThJiees are held every Sunday as Mell ag frdcilitstion of a
numb¢r of Bible SNdy ￿0uP$ at ￿10￿$ till￿ throughout each wtek. Our minis*T has also personally
iuitiated & facilitated a numb¢r of tnorning & ¢V¢Ding subj¢a-f(xw8s¢d BiTrJl¢ Study GTOUPS during 2023, and continued
ill 2024 and 2025.more detsil IAryll be given in the"Achievell*nts PerfOnna￿e. seciion of this Twt.
Weekly Sthy Worship is offered at two Services..
1. 9.30atn. Se￿1(¢.. Tbis 15 i￿orMal Style & held in th¢ ChU￿b HalL the W¢)rsbip musi¢ being provided by a
Prw"se Band and the teaching and pra￿ being led by a rots c(MLSiStitig of the Minister and 8 Dumber of Trustees.
During s￿ICeS, an area of the Hall is 5et-asi(k for children of vaTiOUS ages to participa* in reading & art
actimties. zs )￿1 to have firL
2. 1 I.IKlam. S¢rvic¢.' This is more traditional ID styl¢, albeit the fornmt & presentstion varie5 from Ihtek to week
ckg8n.led Worship tnusic alternates on a weekly rots with PiaDO. TrAthi¢h is a¢¢onwed by a range of
iDstrum¢nts. Great use is nwde of the four large ￿￿￿110r s¢rtett8 strategically situated arouDd the sanctuary to
prowde VISU￿ illuthtion & acconjparriment to the se￿r￿m￿. as well as cle4r presentation of H>rynn vetses and
A joint Service of Holy conn￿ott is held in th¢ Chwcb four times a )wr, on the SuTHla)ry of February, May.
August and Noyember. A le&s fornJo1 quarteriy Conllnunion Servi¢¢ is also celebrd￿d at the 9.30 arn. Churcb Hall
of whatever denO￿tiOn h&$ expenenced grief over the lo&$ of ¥ loved ODe, thther Te¢endy or in past )rars. is
invittd ￿ attend this minist¢r.l¢d Senryce. This is join￿Y OTganised by all chwches in Ktykcudbri8hL
At the eDd of 2025. there *tre 391 nmbets on the roll of the Parish Churc)L No ￿rdding& I and 21 fimerals

Ktrkelldbrl
t Parlsh Chur
Trnstees, re
ded 31st Deeejnber 2025
Messy Church is an initiative used Succ￿￿]￿ by many Churches io t￿)urage a ￿re interactive and creative style of
worship. Part of its mission is io attsaci ath￿ts aThJ ckn"Idren io th pan in aaiviues and io woT51u"p iogether. This Vds
begun in Kirkcudbrighi in 2018 a￿1 b&s CODtiDu¢d su¢¢¢&sfully as a regular monthly ¢v¢nt. W¢ b8v¢ been eDcourdged
in CQDtinuiag with this as it gives opporlunity lo atitact & with adults well as ¢hi]drcD who do not Other￿5¢
attend our rcgular Servicts.
HonK f¢llowship groups, inyolying up to 30 people, meet each we¢k in different members, homcs a5 well as in Churrh
Yenues. Their aim is to erKourage fellO￿lp & build rehU0th￿S. as well as ￿ eDbaDce unlkrsthnd￿g of Chrislian
discipleship, faitty and ktK)wledge of Scripture
An active Mums and Tots gw runs on Wethmday n￿T￿$ in the ChU￿h Hall, sthtTed by ¢hur¢h vohjnieers. This
a]so brings an interesting of new faces of parents & 8randparnts. &$ well as those of the children therth8elve&
A church Friendship Group, nm by the Pastor￿ Care teanl SthTwJ in (ktober 2019. Jt meets every Weth)esday from 2 .
4.00pm. in the Church Hall for enterta]r￿[ iLStrUctio￿ disC￿$s1O1￿ fellowthp and refreshffj￿ts. li is a thrilryng group
with an averdge attendance of 30 participants.
These last four group5 comprise a mix of our Congregational rnembe￿ a￿1 of the 8eD¢Ai eomtrrity. and fully altgn
with our xni&sion statement to be at the heart of the CoJllllw￿ty.
Th¢ church is open during the 5ummtt ￿￿>￿t￿Ls on Tucsday¥ Wednesda>N Thur%la)s and Frida>w to allow visitors and
locals to Icarn about thc hiswry of our church arwj ajso to experience the Unique spirill￿1 ath]osphere presen( Mrythin the
sanetuary. This 1% %tsffed by a rots of volunteer Trusttts and congrwtion memt*rs. Approx. 2,0(M) visitOTS were
welcomed over the sumnw period of 2025. Significant {Jonati￿ receive¢l i￿ludIng vahthle sales from the
Redevelopmertt fimdTaiSill8 table.
The Church is a]50 rcprwntyl OJJ a DUtnb¢r of groy in the including Colnn￿ry Council, Rothry,
History, Literary Societies Sutnmw Festivilies.
The Parish Chll￿h ￿1] has always t%¢n a wwlar venue f(r many como￿ty Xtivitie& 8TrJ many Bro￿$ rent space in
the Hall on a re8ular bLqis io ac£0mmi￿le their aetiYitie5. In 2025, for exJllyk. it W*5 8 m?in venue for iM)th the
KI￿Uabrl8h¢ Jazz Fe5t?val in Jul￿, the KiTkcudbri8bt FTiD8e in Sepiemb¢r.
Kirkcudbright Parisb ChuT¢h ￿operat¢S with other Chur¢hts" ID Ydfiou5 EKMlie5 ill Scotland and beyond.
IAKally, we forni part of on ¢cum¢uical grO￿lnE called KirkCUdbTi￿ Churches Together and WOTk with sister
Con￿BatiOnS in Kirkcudbrigbi coLsi#in8 of St Atstsews & St Cuthbert'$ Rowan CitlK>lic, Kirknudbright Community
Church and Grey￿¥r$ Scotiish Epiwa] congre8aiiors. Joini services are beld iti each otherfs churches At differ¢nt
limes in the year, as well as a joitit open air *rrice in the SUTnmU and ¥ joint Seryice of Remembrance in November.
Also shaTed ¥re a nun)ber of joint Sttjdy grtWP5 wkn.ch take placc during Advent and LLDt. OD Christm&s day. Chur¢hes
Tog¢th¢r shar¢s the thsk of provithng arthl serving chT1Stt￿ lutKh¢s immethly oKe the Christiw Day Services
have tsken pl￿¢.
P*t¢ 2

Kirkevdb
t P*rlth Chureb of StodAnd
Tr￿$1¢¢5,
ember
AcblevemeDt$ •Dd perforni•nce
After the rcstrictioLs of thc (ovid wiod, 2020 to 2023. opportunity WT5 takcD by our Sc55iOD & Ministcr to review
umt congregational actitrities. as well as w explore illwlcmentsiion of new OPfftllti¢S with the aim of Contn￿Utillg
the tniksional outreach of our Chwch as well &$ in i¥￿.]d￿￿ depth arml Unde[stsnd￿g in aTeas of faith and
disciplesbip. Our minister. Rev. James Gatherer. Bave opwjrtunity to members and others. to attend these
minister-facilitated group nKdings. to ¢otD¢ tog¢thu study, dis¢uss and undustsnd at • d¢¢w l¢v¢l some of
the imtK)rtant Icachings of the Scripture. A nuttkn of S￿la1 events Nrre alw held & hosted by the rninister and bi5
wife at the manse. which also ¢th)tributed ￿ building of friertdships within congregation. The mintster also
orgaDi5cd a "Th[u￿Y Suprf in Sq)tember. 2024 itt the paTish hall. a s(Kial event that w7s enjoyed by over I
peopl¢. He also organised a first Cafè Church .
October 2025 in th¢ ¢hur¢h hau with participatits sitting at small tsbk5 T*ith tas ¢offtes. Mor¢ ar¢ p]4nned for
2026.
welcou)e to all who visit or attewj our Services &$ well a5 a Tequiremeni foT US to be more community focused by
thousands of ￿￿ndS hav¢ t¢¢n rdised for use by our Missionary parts￿ Swting in latr 2025 and coniinuing into
2026. the proceeds from thtse coffee monjiw wryll als) be to help firyl a ￿￿￿r¢k sumw respi￿ bTeak for
Ukrainian cbildren ai Abernethy Barcaple. A F(KxttM￿k operdtes from within the ChU￿h volunteer5 main]y from
the wious churches wrythiD Kirkcudbri8ht. We continue to seek wa)s to allow our Church buildmg to be made greaier
use of by the ¢onllnuDity. ID spi¢¢ of Current limi*d facilities within the saDCtiiary, we have been able to host a Jazz
¢ollcert,' a Flomw F￿tiv01. vaTiQW Choral ￿￿er¢S and *lks ai the Fritige Fesiival. The ¢bU￿h building provides an
exhibition facility for thc aDnual Town ArL5 & Crafts FJir. &s well as a D]ajoT veTr￿ for the allnual Kirkcudbrighi
Jazz Festival in June. Tr church 15 tKTrw used ￿ an aliernaie to 0￿￿09T sp3¢e. irÈ wes of in¢l¢meni weather, for the
popular'scottisb Ni8bts' organised by Kirk¢udbrigbi SwnmeT F￿1￿￿￿e$ group. We also welcome to OUT Church each
December over 2(M) children from the local 5¢h(M)I for a special Chn5￿ Service and addiiionally ho￿ a special
nati￿ty presentstion ￿forMed by the Iiul children's nur5¢ry, 7which aiwa)s brings many ncw pcoplc who can enjoy
our 5aDCtuary.
Church Hall Use io 2025 has seets increased use by a number of co[Dn￿ty wrll as Church gn)ups.
Th¢ invcslm¢nl in Audifrvisual & coonectivity equipnKni witinU&8 ￿ gready ¢nlwK¢ ¢he exp￿)￿￿¢. not
jwi for those in the sancnwy. but also for th05c unable to attend who ar¢ now abl¢ th¢ Scrvic¢s liv¢ ai IK*me
iIIu5trdtiQnS ¢an all K*w k clearly displayed to tlM)se PTeseDL ￿ well to tIK)se NEtching by 2￿[[L An addition81
benefii of the A.V. iAvesimenL which has bcen much appreciated by families Tth have experien¢¢d los4 has been the
ability in real time to bring iogether fn.ends & relatives from many conti￿ to b¢ pres¢nt with those in th¢ Sancruary
d thus able io slwe the burden of grkef at the funeral seryice of their loved one.
Our tt￿nthly ￿¢￿51¢rt¢r also plays a ￿￿ab]e role in commw¢aiitig with our n)eJkn as Mtll a5 thr wider community
of Kirkcudbright. li is seni ovt electrotiically well in paper foTttL and copies aTe a￿liable ￿ local tear(rf)nLS &
oth¢r public venues such as the visitor centre. Post oftfice etc. FonknDing events as wrll as other happxnings in
Church lifc arc all kn'ghlighted. and OUT minisier contribuies a w)icaJ monthly for all reader5. With the help of
the new Churcb Offi¢e Printer, the Newsleuer has been able ￿ ￿bliSh iti col(MW this >tar. and this h&$ been well
re£eived by its 4(￿ read¢Ts.
In the last two years. a frIe￿j of the Congregation h&s h¢]¥￿ develop the church T￿b91*. li is Tr)w a valuable
Source of itifonD8tion alx)ut the churcll both Pa￿ atsj presenL
P•g¢ 3

KITkcudbri
t Pirish Cbllreh of Seotlx
TThstees' r
ear ellded 31st D
for the
On the 17th Nov¢mt*r 2025. work E¢Eao on the long-a￿lIe41 TtyJeYelopll*ni of thc iDtrtior of the church building.
Phase l. due io be comple*d by the end of March 2026. coiisists of new ¥1￿ th)oT5 at the entrance of the church.
toilets and a te￿cOffee servery aTea ullder tbe main balcony, paTtiuon separating this area from the rest of the
sanctuary and lofi i]Lsulatson. This has been made p}S￿￿11t by continued fimth¥isiti¥ over many years by the
congregation and 8rants tothllin8 £120.CMXI from seven fi￿dIng orgatiisatiotts. Ivbile this •Arork 1$ king donc in the
¢hur(h thc I l um Sunday Morni￿ s¢rvic¢ is tskiDg place in the church hall. Ph&se 2 of th¢ r¢d¢v¢lopnMi proj
consisixng of a decajtsnised heathjg sy51em. a ￿0￿figUr•j central dais area a￿1 tbe redevelopment Of￿ u￿ler
the side balconie4 will thke place orKe fiDyJs are in plac¢.
As we enter 2026. we conti]￿ to k ¢Dthusiastic ID our desire to be an outw•rd.looking, welcoming and
mission.focused Congregatio￿ seeking to brmE the Go(Ml News of Jesus Cbrist¥ Rethmitig love tt> all in our
community who have yet io l*ar and receive thai life-tsansforming message.
Fllllnelal Revlew
The principal source of ilKon￿ Trs Con￿￿10]￿] offering& tkniDg ts yrar. offtrings decre￿ to £57,062 from
£61.146in2024.
The overall income bas I￿reaSed by £37267. F￿P￿lI￿r¢ irKreased by £22.724 kn £245.518.
Unrestricted Funds ￿thI]ed £189,077 (of wthi¢h £169,028 are DesigDated Fullds} and Restricted Funth totalled
£1,900,202 ai the )tar being tothl fuDds of £2.089279. This an increas¢ on 2024 th ￿tal fvnds wetr
£2,020,192.
The incom¢ in the GeneTrl Fu]yJ w7s £1￿.530 {2024: £116239) the expthliftwt in tbe General FuThl was
£103J91 {2024: £104268).
IDY￿trnenl Pollcy aDd Performance
Atkinson Place aThl P8]mer Beque# Investm￿ are beld 71rith the Cbvrch of ScotlaDd Investors Tn￿1.
Iusk maD*geD￿llt
The Tn￿teeS keep under reMew on a Tegular basis the fjnancial wforn1a￿¢ of the cburcb. The Fititit￿ Cornmitt¢¢,
which in 2025 comprised 4 Tntstees. a church lnern￿. phLS the Finan¢e Convenor and the Treasurer are not
Tntstee5, mcel OD 4 monthly b￿15 at 9 limes a ￿. kn examine in detail the fiJllncÉal rK>sition and to rwrt to thc
analytical a&qeSS￿ of results a budgetary control sJ%*m inwlemented iti 2018 continue into 2026.
Pw4

brl
t Parhh Church ol Seotlxn
Trusttt5' re
ort
exr ended 31st Deee
for tbe
r202
Re*rves pollty
Th¢ ¢han"ty TnLstres havt ¢onsid¢red the reserves Twuired and have taken IDIO account their cwr¢nl and futtwe
liabilities. li is th¢ TnM¢¢s' polt¢y to hold reserves of appToxima*ly six ny)Dths ¢xpendiDJre includitig desigD4t¢d
fillth. At th¢ end of tbe ycar the Church IKld fiuNIs of £189,077 of £14,106 had IK¢n dcsignaied for
Fabric Fund. £25.153 for the Beq￿1 FWKL and £54,5￿} for Assel FU￿1. The Temajw balances of £75,209 on the
Rc5crvc FWMI
a. G¢neral A¢¢ount
b. Fabric Account
c. Church R¢deYel(on)cnt Futhl
Where cash flow perniits. it is the Th)It¢y of the TnL*e¢s to reimb￿ the Rese￿ Fund from cach of the
aforementioned fij￿15. li is a]so policy io tsansf¢r excess futyjs th¢ ¢utr¢nt bank account inkn the JnvestoTh Tn￿t
The Church a150 held £1,9￿202 of ffstrirted fiuwls which bave beeD pro*ided for the SP￿￿ed in Note 16.
Structure> govtrDante and man*gemenl
GoverlliDg DotumeBt
The Congregation of KiTkcudbrighi Pansh Church i8 8 regi%tered chaTity, ttUtnb¢r SC005883. thwing 2018 the
Congregation changul ILS COti8timiional posilioJ4 followtDB the pr￿ Set by the Church of Scotland. Until
April 2018 it operdted on the basis of the Model con￿l￿tiOn under a de*J of Cotst1￿tiOn dated 20th May 1965. A new
Deed of Constitutiot4 dated 16th Apnl 2018. wa5 by dele8sti￿ of the Genernl Assembly of the Church of
Scotland authorisiti8 a Unithry Constitytso
Or8#nlsatlon#l strneture
The Kirk Session is chaired by the Minister, or someone appoint¢d to depute, and meets at leasl nine times 8 year. It
operdtes wryth tbe folloMryDg iisi of Teams wkn report back to the Kitk S¢5sion'. Fi[W￿¢. Faciliti¢s ManagemenL World
Mission,. Worship; Pa$￿Tal Care: Mis5ioD and Educlti￿ ComDJuni¢*i￿￿ and Church Redevel(yment. The￿ teaTDs
ReeruitmeDt, Appointment & trxlRkng
M¢mbe18 of the Kirk Session are the charity TnLSttts. The Kirk Session memi*ts are the elder5 of the church and are
WI￿ is a memttr ofthe Kitk sessio￿ is elected by the congTegauon arml by Presbjw.
P•E¢ 5

t P•rtsh Chtttth of
Trn$tees' re
tar tnded 315t D
for the
2025
Referentt alld administratlv¢ detall8
Trustees
The tn￿¢tts who served at any time dwin8 the pr up to the &t¢ of this r¢port as follows:
Elders
Alison Best
Addle Clarkson
Andy Dixon
Louise Finch
Thelma Hart
Margarei Hugk8
Mark Hutton
Pai P8
Brian Archibaid
Julia Archib3]d
Patricia Bain {untsl 1st May)
Imk Robertson (until 25 SepL)
Helen Waddell
lvoT Wathlell
John Locke
Vivien McAlpitie
EtTrc Mackie
Liz Mackie
Andrew Orr (until 16 ApTi])
Minister..
Se&sion CleTk'
Rev James Gatherer
Ivor Waddell (pro trm)
Ch•rity number:
SC(K)5883
ChuT¢h offlte:
ChU￿b Hall, St Mwy KirtcwlbrighL 4AA
IDdepende￿i EllmineT:
Mrs Linda BramM)cL BN C& C¥rwn & TrD¢*T CA 123 Ir￿ Stw Dumts. [￿] 2PE
B*nkers".
Bank of Scotlat¥L 192 KRng StyeeL Castk tknugl4 L￿7 IDB
P*te 6

Kirkcudb
t Parlsb Cbureh of Seotlxnd
Truslees, re
ear ended 31st December 2025
for the
Trustees, Responslbllltles In Rel*tiofj to the Fin*De1￿ Ststememts
The chariWs Tn￿le£S are responsible for PTwin8 a TnLSW' Annual Repon and Financial Sthtements in accordance
th applicablc law and Unitrd KiDBd¢)m Swdwds IUni*d Kingdom Generally Ac¢eptrMJ Ac¢ountiD8
Practice).
The law applicable to charities in Scodand Yequirts tbe charitys TnISte￿ to prepare financial statements for e•ch ye4r
which show a true and faiT vivw of the stat¢ of affairs of the chan'ty and of the in¢on]ing Tesour¢¢s and application of
resou￿¢5 of the charity for that period. In PTepaTiDg the ruw￿131 miements. the Tn￿tres are required ￿..
- s¢le¢t suitable a¢¢ountsnB policies a￿1 apply ¢vnsistently>
. obs￿¢ th¢ rn¢thiMls and principles in the Clwities SORTr 2015 (FRS102)"
. make judgety)ents and estimates that are rea%)Dablc and pnth.
. state whether appb'cable accounting sthndards hav¢ been followed subje£t to aDy D)aterial departsm disclosed and
plain￿ in th¢ fuwKial
The Tn￿teeS are responsil)le for kttping proper accounting records whi¢b di￿10St with reasonable accuracy at any
tijlle the financial p051tiOD of the charity and to ¢nabl¢ then) to ensure thai the financial sutements comply with thc
CI￿lti¢S aT￿ T￿￿1¢¢ ]nvestrneni {Scodand) Act 2LK)5 aThl the Chan"ti&s A¢¢ounL8 (S¢0114ndl R¢guiations 2006 (as
amet￿). They are also resT￿$1b]e for safegwding the a&sets of the clwi.ty and he￿e for 18km8 reawnable st¢ps for
the prevention and ddection of fraud and other iWariue&
The Trustees are respottsJTrJle for th¢ maintuJanc¢ aThJ int¢griry of the clwity and financial ioforn)ation OD th¢
congregations's wcbsiic. Lcgislaiion in the Utiiied Kingth>m governiDg the prepardtioD a￿1 dis5c￿￿on of fMancial
styt¢ments may differ from legislation in otheF jurisdictions.
The report was approved by the tnLSte¢s on 25th March 2026 a￿1 sigT*d on behfilf by
Rev James Gatherer
P•ge 7

Klrkcudb
I Partsh Churth of S¢oll#Dd
de
i Exam
r's Re
Ktrkeudb
t P*rtsh Cbtyrtb of Stodlnd
I rcpon on the acrounts of thc for ts )vr ctmlcd 31M Deccmbcr 2025 which are Out on p￿%￿ 9 ￿ 19.
Rry>¢¢tlve responsibillties of tr4steH *nd ¢xwnln¢r
The ¢lwit)Is tr￿$1￿$ are responsible for the PTeparntion of the accounts in #ecord￿ •Aryth the tern￿ of the Charities and
Trustres Invcslmeiit (SGotland) Act 2(K15 armj the CbaTitieS A¢¢oullts (S¢odand) Regulatsons 2(Kk6 las an￿￿¢d). The
¢l]arity mLSt¢&s consider thai the auth"t rrquiT¢m¢ni of RcEulatioD 10(1 Xa) io Icl of the Accounts RegulauoDS d(￿5 not
apply. It is tDy rtsponsil>ility to examine the accouDts as required under scctioll 44 (IK¢l of the Act and to State whed*r
partI￿lar Djatters have come to my all¢niion.
Baoli of Independent eX￿￿tr,¥ ￿&1¢￿¢￿¢
My examinauon is ￿Tled out in accord￿ with ReEulatioD I l of the Charities Accounts (Scotland) Regulations 2(
(a5 amended). An examiDation a Teview of th¢ 4¢wuntiDg kept by the ¢Trwity aDd a wnwison of the
accoullts preseDtd with those rcwrds. It tho ]￿l￿a&S wtLsideratioD of pny it¢llLS or disolosur¢5 in the a¢¢oun
and seeks explanaiions from the ￿￿¢¢$ concernit)g any su¢h mauers. The prothlures do not provide all the
evidence that would be required in an audiL atxl ¢oLs¢qu¢Dtly I do Dot ¢xpre5s an audit opinion on the view giYeD by the
ac¢ounts.
Independent ewther's ststeD￿nI
In the course of my examioatioffj ￿ nmtter Iw come th my aiiention:
a. whi¢h gives me re450nable cawe to believe that ID any mftte￿ re5W tbe requira
- to keep accouniing records in xcOrda￿e with section 44(IMa) of the 21X)5 Aci arml Regulation 4 of the 21X)6 Accounts
Regulations: and
. to prepare accounts T￿7¢￿ xcord WAth the acco￿1￿ records 8Th1 con4>ly with Re8ulation 8 of the 2(X)6 Accounts
Regulationg;
have ￿t been mel or
b. to whlth ID my (Vini￿ attrnu(m should iy drawn in (rder ￿ enabk a U￿je￿￿ of the accounts ￿ be
reached.
Mr$ Llnd* Branlloek
Carsoth & Trotter
ChJrttred Af¢ount￿ts
123 Ir15h Stre
Dumfries
DGI 2PE
D#t¢: 25th M•rcb 2026
P*ge 8

r¢b of ScotlaDd
Stitement of Finine]￿ Actiiities
for tht
r tndtd 31M Drf¢]ubcr 2025
Totsl
unres￿ Restrl¢te41 Funds
Fund
Fwid
Fulld$
Notes
2025
2024
Income and eDdoY4ments fronL'
Donations and legaci¢s
Chan"tsble Acti￿ticS
Other Trdding Activities
78.382
5,563
11.948
4.637
116.066
13,464
50,530
14.459
194.448
19.027
62.478
19,096
155,570
26.045
57,620
18,547
TO1￿ kneomt
l(K).530 194519 295,049 257,782
ExpendSthre on:
989
102.402
3.090
139.037
4.079
241.439
7,046
215,748
C￿￿1￿ble a¢tsvilies
Tot￿ espendilure
103J91
142,127 245J18 222.794
{2.8611
52J92
19.556
49.531
19.556
34.988
22,727
Net g8]D￿{lO$￿5) on investnmts
Net kneonwJ(expeM￿)
(2.861)
71.948
69,087
57,715
Tr*n8fen beNeen ful
{3 J25)
3.525
Net movement fwiits
(6.386)
75.473
69.087
57.715
R¢eon¢lli•tlon of funds:
Total funds brought forward
195.463 1.824.729 2.020.192 1.962.477
Total funds t￿rIed fonvard
189.077 1.9(K)202 2.089279 2,020,192
All income alld exwKlituTr derive from Contin￿ acti￿lie
The notu p•gu I l th J9 fom *n inte8rAi part of thue fiD•n¢W i¢•teme•
Patt 9

Kirkeudbri
t Parish Cbllreb of Scotllnd
BilaDce sheet
at 31st Dttember 2025
2025
2024
otts
Flxed *sset$
Tangible ￿Sets
IDv¢sthJents
io
li
54JOO
IA93,181
54,500
1,593,628
I￿7,011
1.648.128
Current #Jgets
Debtors
Cagh at bank and in hand
J2
58J22
429.602
24311
367,608
488,424
392.119
Credffitors: •mounts f•JlSng
due within one yur
13
(44826)
120,055)
Net CUrre￿t *sseti
441J98
372.064
Total Nei #ise¢s
1089279
2.020.192
Tht funds of the charlty
Restricted fiu¥Js
UnTestricted fimds
Designated fijnd
Gcnernl fund
16
l.mJ02
1.824.729
16
16
169.1128
211,049
166.916
28.547
189.077
195.463
To¢al ¢harlty [￿nd6
1089J79
2,020.192
The financial statements apwoved I￿j ￿tIm)rI￿o for i&sue by the Kirk Se55iOD on 25th MaT¢h 2026 and signed on
theirbehalf by
R¢Y James Gatherer
TTr￿￿e
Mrs Pai Parker
-p
The Dotes on pages 11 to 19 forn iDit8rAI part of 6tAtemen
P*gt l•

Kirkcudbri
t P#rl*h Churth of Stotlxnd
Notes to the Financial Ststements
for the vear ended 31st Deeember 21125
Sunm￿ry of65gnUA¢￿t •e¢owithig pJkk¥
Thc 5ignificaDI a￿U￿tIllg policies applied in the prepavation of the6e fll]ancial sthtements are sei below.
These poli¢i¢s have b¢¢n coLsistendy applied to au years presentrd unless other￿"5¢ 5tate41
Gener*1 infomxtlott *nd b*sls of preparitlon
Ki￿¢Udbright Parish Church of Scotland is a charity in S¢o¢]¥nd. Th¢ addrw of the Church and nature
of actimiies are giveo in the tnjstees reporL
The fllwKial statements bave been prep￿￿ in accordance Accounting and Reponing by Chariiies..
Statement of Recomm￿ Prathi¢e applicable to ¢lwitits prepari]￿ their a¢¢ounts in accordance with the
Financial Re￿liti8 Stsndard app￿Cable in the UK and Republic of Ireland (FKS1021 1&sU￿ on 16th July 2014
(as updated through UpJa¢¢ Bulldin I published 2nd F¢bnw 2016. the Fin￿la1 RwrtiDg Stsndard applicable
in the UK and Republic of Ireland, the Chan"ties aryl TnLs*e InveStD)￿l (Scot]aDd) Aci 2005 and the Charities
Accounts {scotIa￿l) Regulati0Ths 2(1)6 amen￿).
The elwity applied Update Bulldin i as published on 2nd Febnwy 2016 atKI doe5 Wt a cash flow
sthtement on the grounts that it is applying FRS 102 knion IA.
The charity constitutes a publi¢ benefii entity as defined by FRS102. Tr fuloocial ststeo)ents are pr¢par¢d on
going ¢on¢un b￿lS und¢r th¢ hisWri￿ cosi n￿difi￿ to I￿lud¢ Kttain it¢nLS 4t fair value. T
fiDancRal Statements aTC prcscnted ID 5terliDg Twbich is the fillKtiotial currw of tbe clwity.
Getml fimds are fU￿lS wthich are avaxlable for yse ai the dtscretion of the in fUrt1￿e of
the general objectives of the clwity atsj which have Lot beth deS1￿￿*d for other pur￿1$eS.
Designated funds comprise unreslricted funds thai have been set aside by the tNstees for particu]ar Purposes. The
aim and use of des1￿￿ted 1$ Set oul in the ootrs to the finawi81 stgiements.
ReslTiCted fi]nd5 are subje£1 io restriclions on their eXpe￿Ill￿re in4K)5ed by the donors or uphich have been raiwj
by the charity for particular The cost of TaiSin8 and thirristerin8 WCFL funds aTe chaTBed a8ainst the
8peciG¢ fiwd. Th¢ aim attd w¢ of exh T¢stri¢trd is se¢ out in the wtes to th¢ f￿￿la1 sts¢em¢Dts.
IJ. Inwme r¢¢ogDitio
All income is included I￿ the SOFA vA*D the charity is legally CDtitlcd to thE incoJDe after #ny perfornthn¢e
conditions huve been the amLXmt can me4w1￿ Teliably aDJ li is prthble that income will be
re¢eived.
For donatiOD5 to be re£ogDi5ed the Ch￿lty wryll have been nolified of the allKMmts alld the settIellTht date. If there
are ¢ondiuons attachaj kn the donaiion and this requires a leyel of pxrforn)ance before entitlement can be
obthined t1￿ income 15 defeTred until tlM)SC COtwJitsoLs arc fiilly or the fidfiltllent of those conditiotts is
within the cootrol of the dJan"ty aul li is Probable that wAll be ￿l6)It*1
No amount is itichthd iti the sthtetnents for vohmteer time in line vjith the SORP (FRS102).
For legacies, entitlement is the earlier of the ctrority beitig ￿tified of an impeJMlitig distribution or the legacy
being Teceived. At this poinl iwome is recogni5￿. On occasion legacies wryll be notified ￿ the chariry knwever it
is noi p)ssible io measure the anM)Unt exF*Cted to be di%knl)vted On these (jc￿1014 the l¢gacy is treated ￿ a
PAze 11

KITkcudb
bt Pir15h of Scoliand
Notes to the Financial Stgtements
ear ended 3111 D¢¢¢mb¢r 2025
Eipendll￿re recognitio
All expenditUTe is ￿￿Ounted for ¢)n ￿ 7￿￿￿15 iwis and h&s be¢D classified headings thit aggregate all
costs related io the catr80ry. Expendinwe is rttowsed wljere there is a legal OT consmKiive obligatiot] io make
payments to third partie& it ts probable that settlement will ￿ required and amount can be measured reliably.
SuptK)n costs are those that assisi the work of the chan'ry bui do wi dJTe¢dy represczll chaTilabl¢ activitie5 and
in¢lude offi¢¢ ¢osts gov¢rJ)antt ¢OSLS. Supwn & govemaw¢ wsts bav¢ b¢¢n allocated to activities ¢)n a
basis ¢onsistetst with the use of the res(Mtr¢ts.
T*n2ible fixed asvets alld depre¢i•tion
The charity has the right lo IKcupy usc for its clwitsble obje£ts certain iaDgil>le fixed a&sets. Tncluding the
Church and waTrse, vested in the Chwch of Scodand Gelle￿1 Trus*es. No wnsideration is payable for the use of
in the Ststement of FillaDcial Activities in the period ID the liability aTise&
All thngible fixed assets having a Yalue to the chariry greater than One year, other than those wired for sp¢cifi
purpoKs. ar¢ capitalis¢d. Dcpr¢ciation is proirydcd on a straigbi.linc b&sis ￿ writ¢ off th¢ cost or iDitial valuc,
Ic55 rc5idual valuc, of taD8ible f￿rd a&￿ts ovu tbcir estim￿ u%ful ]ivc5:
chU￿h Hall
Church Silver
Kludcd at ￿￿at1￿ no dcpTcciation appli¢d
ItKhMled at valuatio4 llo depreciation applied
33.3% straigm lir
Ittvestmetti pr4￿r¢I¢l
Investment proixrties are ai fair value ai ¢a¢h reporting dale Mith ¢hanges iti fair value recognised in
¢t g*￿(k>S9￿) on fw value llK)veJnent of investment Propert￿ in the Sfatemeni of FiDaTKJal knuvilies.
Inve5tment5
Fixed assei inves¢ments are fftted ai their fair value at the Balance Sheet datr. Unrealised gains and losses
represent the differuKe between the market value ai the ￿lM￿nE and erwj of the fmancial year or, if Purchased
in the ye4r, the difference betweeD Cost and tDathi yah￿ ai the eThJ of the )Tar. Reall￿1 gains a￿1 10s5es
PurCh￿d An the y¢aT.
TaxAtioll status
Ki￿elldb￿ghl Parish ChU￿h is T￿1$£d as • chority f￿ tl* of 44>1icable tsxation legislation and is
therefore not subject to tsxation on its clwi"¢abl¢ Wivities. The ¢han'ty is registered for VAT and resour¢&%
2. In¢ome from dots*tknll$ & lega¢ics
Unr¢#ri¢td Rthricted
2025
2024
57,062
13224
57,062
14,437
61,146
12,512
Tax r￿Qy¢r￿ OD Gift Aid
Legaci&s
Other donations
Other Inwme
Grdnts received
1213
7.684
143
269
6.353
14,037
143
108.5(M) 108,769
18,642
241
18.089
78J82
116.066 194,448
155.570
Of the Incon￿ from & l¢ga¢i¢s its 2024, £87,047 vrns Unre￿￿ aDd £68J23 restricted.
P4e 12

Klrk¢udb
I hrtskn Cbllrth ofs¢otl*nd
Notes to the Flll¥n¢tsl Statements
't￿ ended
tmbtr
Itt¢om¢ from ¢h•rlt#ble •etlvltl
Unrejtricted Restricted
2025
21124
780
4,783
780
15,734
2,513
1,440
22,010
2,595
Fundraising activities
10,951
2,513
5.563
13.464
19.027
26,045
Of the incoEDe frotn cRwitsble aaivili￿ in 2024. £12.773 w&$ a￿1 £13272 restricted.
4. In¢om¢ from other trAdiDg *ctiviti¢s
Ullrrttrleted Restrieted
2025
21124
Rent Yeceivable
11.948
50.530
62.478
57.620
11.948
50.530
62.478
57,620
Of the Tent receivable in 2024, £11,797 was Unrerrited atKI £43,823 restric*
Rents received iD¢luded in Unle￿ fiDyJs aye for Hall lets ard tlw I￿l￿ded in restricted are rents rtteived
for the AtkiThsoD Place pTr4)ertie
5. In¢oJne from IDvestm¢n¢$
UJw¢stri¢t¢d Restricted
2025
2024
Bank inwest
Dividends rec¢ived
4.637
9,295 13,932
5,164
5.164
12,969
5,578
4.637
14.459 19.096
18,547
Of the from itiyestsnents in 2024. £4.622 vds athl £13,925 Testria
6. KxpeDdltur¢ r•lthig fun
2024
Otb¢r C￿ts ofFwthising
989
4,079
7,046
989
4,079
7,046
Of the expenditttre on raising in 2024. £4.036 UDT¢5knctrd and £3,010 ThlTiCt¢d.
P•ge 13

Klrkcudb
I P*rlth Chureb f Stotla
Notes to the Fitiatteiai St*tements
for the ¢*r ¢ud¢d 31$¢ D¢¢¢mb¢T 2025
Analysis of expelldithre on ch*ritsble utiiryties
Unrertrlcted Restrlcied 2025
2024
GI￿n8 to Grow allocation
Presbytery dues
Ministrls expenses
Other Salary Costs
53.570
1.713
1,728
9.843
1.305
8213
82(K)
2,415
4218
3.709
1.015
276
1.551
53,570
1.713
1,728
9.843
1,305
8213
8200
2,415
4218
3,769
49,542
.279
1,678
9.228
1,913
7,949
8.501
4.464
4,826
3.507
982
217
1.592
227
780
180
4,527
2,300
ioi,000
Light and hi
Office expertses
Council Tax
179
Bookkeeping fees
General expenses
Depreciation
Hall Fund exEthilure
Organ and Cl(Kk Fund
Fabric Fund exp￿li￿re
World Church Tedm exp¢nditwe
276
1.551
.723
8,723
3,468
3,4
3,4(K)
61.784 61,784
3,468
Heart for Art ex￿ditU
Friendthi"p Group expeLses
Murn5 & Tots expenth'ttre
Redevelopment Fund
Kirkcudbrighi Churches Together
BeqU￿t Fund EXpe￿IltUre
678
190
63,645 63,645
438
438
477
678
1.236
1,218
8.(102
477
102.402
139.037 241.439
215.748
Of the eXp￿"r￿re on clMrit8ble activities in 2024. £1￿232 was UDreslricie4 £115,516 restricte4L
Support & governance costs have Dot been separdiely identified as the Tn￿ee5 CO￿lder there is only one
chan"thble activity. TheTefoTe SUP￿ costs re]ate to that activity and have ￿)t beeD sepaTately identified.
Paze 14

KlrkC￿db ' bt PArish Chure
f ScotlAn
l%otes to the FiniDCiAI Statement5
or the 'ur euded
$1 De¢
20
Employees
Numbtr of employe
The average number of empTroyees
21125
umber
2024
N￿rnber
Administyation
Empl•ym*ttt ¢••ts
2112S
2024
9,843
9.228
All Church of ScotlaDd cOn8r¢8atiot￿ wntribu* to the National Sti]*JMI Futsl which bears costs of all
Ministers, siipends and eo¥JloyePs conthTr)Uti￿ for National lThsurnntt. peJLsion and housin8 and loan fund.
Manisiers, stipends are p￿d iti a￿Ord￿￿e wryth the natiotwl stipetid scde. tAthich is Yela*d to years of service. For
the year under Teview the Sti￿t￿l w&s £32.433 and the maximum stipend (in the fiftb and subsequent
rars) £39.856.
No employees rtteivoj rnnuner*￿ •llK•uthiDg to than £60.(XMJ12024. Th)oe).
Trnjtee remuneratloD and rel*ted p*rty traHsa¢tlo￿s
During the year the Minister T¢irnb￿ for trJvel broadw totalling £1.72812024. £1,679).
Ikng the year a iotsi of £13.918 w&$ doJwt¢d ￿ th¢ congregation by Trustres (2024- £14.670).
the year £1,803.23 poMI to Tnjstres to reimkn them Cor exptt)ses pthd personally {2024 . £2.863).
Pye 15

Kirkcudb '
t Parish CbDreb of S¢od*nd
ote5 to the Financt￿ Stittments
for tht
eAT ellded 31st Derembtr 2025
TaD8Sble flxed *Mets
L*nd Amd
Cburch
Buildiw Silvern￿¢ OrgaD
Computer
¢quipmenl
Totsl
Cost Iv*luatioD
Ai 151 January 2025
42,J(K)
I2,IKK)
20.(KM)
45.808
120.308
At 31st 2025
425LN)
12.(KN)
20.C
45,808
120.308
Depretlatlon
Ai 1st Jalluary 2025
20.(MXI
45,808
65.808
At 31 st Dcccmber 2025
20.(KJO
45.808
65.808
Net btstsk v*lut
At 31 st D¢¢¢mb¢r 2025
415
54,51X)
Ai 3 1st Dcccmber 2024
42,5(KJ
12,IKK)
54,5fK)
The Church Hall silvenvare are inchhled in the ￿cOUDL$ ai a valuation provided by the Trusttts as no market
value is readily available. In the circUms￿eS the TnLStees believe that DO provtsion for deprwiati¢)n on these
&ss¢ts thould b¢ mad¢ and will rrnryew the valuations at each )rar end to det¢rn￿ thth¢r or noi tky r¢main
Investments
2(125
2024
Ai 1st January 2025
Disposals
GaiTV(105s) on iDve5ttncDts
,593,628 1.570,902
19,574
19,127
22,726
Ai 3 1st Dwe¥uber 2025
lJ93,181
1,593.628
Investsnents at cost
180,309
191.015
The following itivestm￿ held.
The Church of Scotland ltsveswrs Tntst Gro1￿ Futhl
263.181
263,629
IJ30,(KK) 1.330,000
1.593,181 1,593.629
The investment propenies are included in the w8luati(trn pmvid¢d by the Tn¥*¢S. king an
estinjatr of their fair VAI￿.
P•ge 16

KtrkeudbrS ht Partsh Cbureb ol se0t1￿d
Noies io the Fin*ncl#l Si#iemeDts
for the
e*r ended 31st December 2025
12.
Debtorn: *ll reteiv*ble one ye*r
2025
2024
Trdde debio
Prepa)ments
56.943
1,879
22,868
1,643
58.822
24.511
13.
Crtdltors: amoullti f*]IID8 d￿e
wltkdn one y¢Ar
2025
2(124
C[￿ltOrS
46,826
20.055
46,826
20,055
14.
All*lysl8 ofnet betheen fllnd
Toial
Funds
21125
Unrestrfrted Dtslenlted Rttirlcted
Fullds
Fund
Fixed &&sets
Investments
54 JOO
54,500
.593.181
488,424
146.826)
.593.181
351,352
144.331)
22.544
(2.4951
114528
Currtht li#biliti¢s
20.049
169,028
1.900,202
2,089,279
15.
Voluntee
made by volunte¢rs wkn gi￿ thcir tsmc aThl thlcnts ￿lI]inglY for the benefii of the Church. The aTeas of
congregatio1￿1 life which ￿lY on the CODtnbuuon of voluDtr¢f5 are many ord vwivj and much of the
actiNryty would be uthl¢ to Wntin￿ Arre it foT the COn￿lImen1 slKSWn.
Pqe 17

KArkeudb
I P*rlsh Churth of ScotlADd
Notes to the Flnantlal St*temtllts
be
ember 202$
e#r
io.
Anaiyth of ¢h#rft•ble funds
BAIAnce
BAl•n¢e
IDcon* Expethdltsre Tr*nsftr% ￿1￿1(10$$) 31112125
oimin5
Unrestrleted:
28,547
95J08
{98,806)
(5,1XKI)
20,049
Fabric Fund
Reserve Furtsj
Ass¢¢s Fund
Redcvelopment Running Fund
Heart for Art Fw
F Bequest Fur*1
11,988
72.￿8
54.5(K)
3.510
641
24269
645
3201
(3.467)
14,166
75209
54.500
(3.525)
641
(477)
lJ61
25.153
Tot￿ ullre￿￿ fund•
195,463
I(KS,530 {103J91)
(3.525)
189,077
Restrieted fundi
A Organ and Clo¢k Fu
Youth Proj¢ci Fund
Chureh Renovation Ftsttd
World Cburrh Team Fu￿1
Atkinson Place F￿d
Pa]nher Bequ¢st Fw
Mums & Tots
Friendship Group Fund
I KiTkcudbrighi Churches Together
Redevelopment Project Fund
Redevelqytn¢nt ExpeNes Fu￿1
23,878
11,198
39,736
702
.598.678
23,163
1,195
701
1258
390
1.748
2.774
55.734
679
289
525
299
128,857
1,966
18,723)
16.413
11,588
(41,484)
(3.4(K))
{61.963)
76
18.544 1,610.993
1.012
24,854
1.294
548
201
228.744
5,491
(190)
(678)
438
(66.735)
125.138
41.484
3,525
.824.729
194519
{142.127)
3.525
19,556 1,9(K)202
Totsl fundi
2.020.192
295.049
(245.518)
19.556 2.089279
GeDeral Unrestricted Fwid3
The Tn￿leeS these fimd8 for the 8enernl day to day knttsess of the Cbure]L
Purpo￿ of RestrActed FuDd8
A For the maintenance of the Church (hytt Steeple Ck*
B ForLse in r¢laiion to ch￿￿h pyojttts involvitig young people.
C For rery)v3ti(m nece&4ry ￿ the Churcb bjilding.
D For use by tht World Church TeaLx r¢quir¢d ongoing projects.
E For the upke¢p maintena￿e of rented aCcoM￿tion in AIttLS HO￿ ID AtkÉoson Plxe. in order to provide
those rc5idcnts of Kirkcudbrighi or its parisbts or tIKP5C wishing to K￿ld¢ in Kirkcudbrighi Mthom the
Tn￿1tts in their discrnion consider are in need. having Tegard ￿ theiT age, heal￿ n￿, perwnal ¢]r¢uty￿t8nCeS,
or connection io Kirk¢udbrighi or Kirkcudbrigbi PaTish Chur¢l or ally one or more of such criteria.
F To awyrd fina￿tal to anyone in the Parisb or a methberladhereDt of the congregation th is in fin8ncial.
phjsical or etnotional nert arml the ￿11¢1 &ilitie4 iLstaU a IKJI drink sefvery at￿ eIthall￿ entrancew7y
at the cburth.
G To purchase equip]￿￿1 for gmup ￿l¢b provides gjpport ￿ ￿￿ther5 atKI childre
H To supwrt the OllEO]ng activities of the Churcb's FrieDJship GrcAw.
I To nn¥fe￿ fjontributs'oo5 w the ecutllenical swwi gro￿ of th
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Kirkeudbrl
t Chllreh f StotlxD
Notes to the FllwiciAI Sthtemellts
or
ended 315t December 2025
J For projects and pllrp￿￿ con4)risin8 the rethvelopjnent of th¢ Church Building {fonn¢Ay a Dc5ignated Fund
until Dttemkr. 2022).
K For iTrdir¢cl locom¢ toward% ¢XF¢nditure the Church redevelopment that is outwith direct financial
suppon or investrneot in building proje￿ or equipnxni (forn￿lY a Designated fimd until January 2025)
Purposes of Deslgnited Funds
A The Trustees have set Lside funds for the of the Church Chwch Hall aTrJ Chwch Manse.
B The Tn￿te¢S have aside funds to be held in re5crve for Church use required.
C The T[￿$￿eS hav¢ s¢t a8i¢k 8 sum equiv8￿ ¢0 the value of certain fiKe41 assets [￿￿)sed in the
or equipmenL
E FuTrJs to support art for demcJJtia 5ufferer5.
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