The Church of Scotland
Old Gourock & Ashton Parish Church of Scotland
Trustees’ Annual Report and Accounts for the
Year to 31 December 2025
Old Gourock & Ashton Parish Church of Scotland No: 150798 Scottish Registered Charity No: SC007324
Old Gourock & Ashton Parish Church of Scotland No: 150798 Scottish Registered Charity No: SC007324
Old Gourock & Ashton Parish Church of Scotland
Registration No: SC007324
Trustees’ Annual Report for the year ended 31 December 2025
The trustees present the annual report and accounts for Old Gourock & Ashton Parish Church of Scotland for the year ended 31 December 2025. The accounts have been prepared in accordance with the accounting policies set out in in the Accounting Policies section of the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014.
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 national ministry. It cooperates with other Churches in various ecumenical bodies in Scotland and beyond.
At Old Gourock & Ashton, one service of worship is held each Sunday at 10am when usually the Young Church meets with an age range from birth through to the end of Primary School. Additionally, services in different formats and quiet meditation times take place at appropriate times of the Christian year. The Sacrament of Holy Communion is celebrated on four Sundays during the year, informal Communion Services are usually held at the close of Sunday worship on the first Sunday of most months and on four midweek afternoons during the year Communion Services followed by tea/coffee fellowship are offered to our less able communicants. In addition, Home Communion is available to housebound members, by arrangement with the Minister or Convener of the Pastoral Committee.
The congregation is fortunate in having two sets of halls which are well used for a wide range of activities by different groups. A list of OGA organisations and activities is to be found at the end of this report. We also welcome community groups to make use of our halls.
Achievements and Performance
Attendance at Sunday services have been fairly stable since the end of the COVID pandemic, averaging around 125 but the streamed service regularly attracts over 200 views each week. The services continued to be streamed on YouTube and we have evidence that folk from as far apart as Australia and Canada watch either live or a recording on one of the available platforms. Many people also watch in Gourock! Recorded services are also available on YouTube and Facebook.
Of course, there were several occasions during the year when the sanctuary was filled well above the “average” number of people. Several services stand out in that respect: Easter Day, the Uniformed Organisations’ Parade in September, the Remembrance Day
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Old Gourock & Ashton Parish Church of Scotland
Registration No: SC007324
Trustees’ Annual Report for the year ended 31 December 2025
Service, the Gourock Schools and Churches Together Christmas Service and our Christmas Sunday Service.
Our organisations continued their activities in 2025 and, likewise, the community groups which normally use our halls (Flexercise, keep fit, yoga, country dancing, community choir, Your Voice lunch and counselling, former members of a local choir meet for weekly social etc).
The Dementia Café, now in its fourth year, continues to prove a valuable asset for Dementia sufferers and carers alike. The Café volunteers also get fulfilment from it and anyone who would like to join our band of volunteers will be made very welcome. The Dementia Café is available to the whole community and meets in the Islay Hall every Friday afternoon from 2pm until 3.30pm. People suffering from dementia are welcome along with a carer, who must stay throughout the time that the Café meets. Phyllys Caitens and Gillian McCallion lead the team of volunteers who provide a warm welcome along with some table-top activities, chat and tea, coffee and sweet treats! The nature of the Café means that, sadly, several of the original Dementia sufferers have now passed away. It is to the credit of the Café, and to Phyllys and Gillian in particular, that loved ones of those no longer with us have recorded their appreciation of the Café and keep in contact, some now acting as volunteers.
Week by week, our congregation has been privileged to have high quality worship experiences on Sunday mornings provided by our Minister, David. During the year, when David was performing his duties as Interim Moderator at Johnstone or having some well-earned Sundays off, we were privileged to have our worship led by two former Moderators of The Church of Scotland, The Very Rev Dr Andrew McLellan and The Very Rev Dr Lorna Hood, the immediate past Moderator of Clyde Presbytery, Rev Christine Goldie and by the present Moderator of Clyde Presbytery, Rev Mhairi Breingan.
We were also delighted to welcome back Rev Anne Fyffe to conduct worship at a joint service with St Ninian’s at the end of August and then, in November, many members of OGA and St Ninian’s were able to fulfil their promise “to be there” when Anne was inducted to her first charge at Clydebank : Waterfront linked with Clydebank : St Andrews. At the Social which followed, our Minister, David, provided the Address of Introduction, giving Anne’s new congregation some insight into the many talents that she displayed at OGA and St Ninian’s and giving Anne and the congregation lots of encouragement for the future. The whole evening proved to be the joyous and memorable event that we had all been hoping for.
David continued to work very hard to maintain contact with the youth of Gourock through his appointments as Chaplain to Gourock Primary and Clydeview Secondary and also, in his capacity as Minister of St Ninian’s, Larkfield, as chaplain to Aileymill Primary and Inverclyde Academy. Two main activities for primary school pupils are held during the school year, Easter Code and Bubble Gum and Fluff, and, happily, both continued in 2025. In addition, in September our congregation hosted Clydeview Academy’s Annual Awards Ceremony.
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Old Gourock & Ashton Parish Church of Scotland
Registration No: SC007324
Trustees’ Annual Report for the year ended 31 December 2025
Throughout Advent, as in past years, the congregation was invited to make financial donations for the benefit of charities. For 2025, the Kirk Session decided that the charities to be supported were Children in Poverty Inverclyde (CIPI), Compassionate Inverclyde and Ardgowan Hospice. Once again, the congregation’s response was magnificent and £6,600, including Gift Aid tax recovery, was raised. As a result, each charity will receive £2,200. In addition, the Christmas Gift Service provided a magnificent response of presents for less well-off children and these were donated to CIPI. The minibus and two cars that were sent to transport the presents were full by the time everything was loaded!
The Church Magazine continued to be published quarterly, both hardcopy and online. The hard work of everyone involved in producing the magazine, in whichever form, is highly appreciated.
It would be remiss to omit reference to 2026, when our congregation will celebrate the 250[th] Anniversary of the founding of the first congregation and parish in Gourock. A huge amount of work has taken place throughout 2025 planning and organising a programme of events throughout 2026 which we hope that, not only the congregation, but the whole community of Gourock will get involved with and enjoy. Throughout the last 250 years the Church has been at the centre of the town as it has grown from a small village to what it is now and we hope that our Vision Statement : “OGA – a welcoming, vibrant, outgoing Christian family, anchored in the community” will be a message clear to all ; current members, those in our organisations and the community groups who use our premises and to anyone who would like to come and join us.
All are Welcome!
Financial Review
The Statement of Financial Activities (SOFA) shows that our total income amounted to £335,291 and total expenditure was £193,257 resulting in a surplus of £142,034 before recognising investment revaluation gains of £10,406. These had the overall effect of increasing funds by £152,440.
There was a small General Fund surplus for the year of £1,246 reflecting a general balancing of regular income and expenditure.
The major movement in Restricted Funds reflects a further and final instalment of £130,646 of the legacy from the late John Hawthorn, bringing the total bequest to £230,646. This is split equally between the McVicar Fletcher Memorial Fund and the Hawthorn Fund for Youth Development in OGA. Our Designated Bequest Fund, which receives unrestricted bequests, was the recipient of bequests totalling £34,905. Other funds moved in line with normal income and expenditure levels.
During the year £7,496 was raised by the congregation in specific appeals for external charitable purposes as detailed in note 14 to the accounts. This is in addition to further charitable fund raising undertaken by church organisations and collections of gifts and materials for other local charities.
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Old Gourock & Ashton Parish Church of Scotland
Registration No: SC007324
Trustees’ Annual Report for the year ended 31 December 2025
The Balance Sheet reflects the increase in funds as explained in the SOFA so that at the end of the year net assets totalled £632,162. This comprises £18,832 of tangible fixed assets, investments of £223,181 and net current assets (ie bank deposit and current account balances less net debtors / creditors) of £390,148.
Consequently, there are available financial resources (ie excluding tangible fixed assets) in unrestricted funds of £368,790. This level of resources is considered adequate to support the trustees’ assessment that our charity is a going concern.
Investment policy and performance
The trustees seek to hold funds generally in lower risk investments. Deposits are held within current accounts with the Royal Bank of Scotland and in the Church of Scotland Deposit Fund. Recognising that certain funds can be held for the longer term, funds are also held in the Church of Scotland Income Fund and the Church of Scotland Growth Fund, which provide an annual return and also allow for capital growth. Income returns were as expected with market values increasing marginally across the year.
Risk management
The trustees consider risks facing the Church through the maintenance of a risk register which is the subject of periodic discussions at Session meetings. Key risks identified include (i) the future shape of the Church in Gourock, (ii) a falling congregation with an increasing age profile (iii) long term financial sustainability (iv) a breach of safeguarding requirements (v) loss of key individuals including Youth organisation leaders (vi) maintenance of buildings and (vii) breach of church rules, laws and regulations, (including Health & Safety requirements). Mitigations have been identified to the extent that these are within our control. Actions to address the risks are documented in the risk register with allocated responsibilities and review dates.
Reserves Policy
It is the trustees’ policy to hold reserves to allow the church to complete its ongoing charitable work and to maintain its properties in a suitable condition for this work to continue. In addition, as described in note 13, bequests are maintained in a separate fund to meet major and unplanned work.
Structure, Governance and Management
The Church is administered in accordance with the terms of the Deed of Unitary Constitution which was agreed at the Stated Annual meeting held in March 2009. This involves the Kirk Session and its committees.
The Unitary Constitution states that the members of the Kirk Session are the charity trustees. However, we recognise that, inevitably, people ordained as Elders become older and frailer with time and become unable to attend Kirk Session meetings and take part in decision making. Therefore, we have two categories of Elders : Trustee Elders (of which we had 45 at 31[st] December 2025) and Non-Trustee Elders (of which we had 5 at
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Old Gourock & Ashton Parish Church of Scotland
Registration No: SC007324
Trustees’ Annual Report for the year ended 31 December 2025
31[st] December 2025). The Kirk Session members are the Elders of the church, chosen from those members of the church who are considered to have the appropriate gifts and skills and who have accepted appointment to the Kirk Session. The Minister is also a member of the Kirk Session and has been elected by the congregation and inducted to the charge by the Presbytery.
The Kirk Session met four times in 2025.
Our activities in terms of numbers show that our Communion Roll has fallen from 467 at 31[st] December 2024 to 455 at 31[st] December 2025, mainly as a result of the deaths of 15 members. 4 people joined the congregation by Transfer of Certificate. During the year the Minister conducted 2 Weddings, 3 Child Baptisms, 2 Adult Baptisms and 31 Funerals, including parish funerals.
The Pastoral Committee was again able to arrange their usual four Mid-Week Communion Services and to assist the Minister with visits to house-bound or hospitalised members and kept in touch by telephone with as many people as they knew about who were ill or housebound and flowers were distributed to many. Additionally, at Easter and at Christmas, gifts and flowers or plants were distributed to around 30 homes. Meanwhile, the Community Interests Committee arranged two collections of food for the Foodbank and also two collections of essential goods for Starter Packs Inverclyde. The Social Committee organised an outing by bus to Dumfries House in July, including an informative tour of the house and a stroll around the gardens, topped off by tea, coffee and scones, before travelling home and raising £87 for Mary’s Meals through an onboard raffle! As reported earlier, the Communications Committee ensured that the Church Magazine continued to be produced and the Finance and Facilities Management Teams continued to look after the finances and repairs and maintenance of the buildings. The Safeguarding Committee went quietly about its business ensuring that all those dealing with our young people and vulnerable adults have completed the necessary disclosure checks.
Reference and Administrative Information
Charity Name: Old Gourock & Ashton Parish Church Charity Registration Number: SC007324 Congregational Reference No: 150798 Contact Address: 4D Cragburn Gate Albert Road Gourock PA19 1NZ
Trustees
A list of all trustees who served at any time during the year and up to the date of signing of the accounts is to be found as appendix A.
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Old Gourock & Ashton Parish Church of Scotland
Registration No: SC007324
Trustees’ Annual Report for the year ended 31 December 2025
Principal Office-Bearers
Minister: Rev David W G Burt BD DipMin MTh Session Clerk: James K Hempsey CA Church Treasurer: Kenneth C Baldwin BAcc, CA Independent Examiner: Claire Middlemiss CA
Claire Middlemiss CA 26 Langside Drive Glasgow G43 2QA The Royal Bank of Scotland plc 122 Cathcart Street Greenock PA15 1BA
Bankers
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Old Gourock & Ashton Parish Church of Scotland Registration No: SC007324
Trustees’ Annual Report for the year ended 31 December 2025
Trustees’ Responsibilities in Relation to the Accounts
The charity trustees are responsible for preparing a trustees’ annual report and accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the charity trustees to prepare accounts for each year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the accounts, the trustees are required to;
-
select suitable accounting policies and then apply them consistently;
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observe the method and principles of the applicable Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable account standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the accounts; and
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prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees and signed on their behalf,
James K Hempsey
Session Clerk
26 March 2026
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Old Gourock & Ashton Parish Church of Scotland
Independent Examiner’s Report to the Trustees of Old Gourock & Ashton Parish Church for the year ended 31 December 2025
I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 9 to 21.
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 (as amended).
The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) 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
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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
-
which gives me reasonable cause to believe that in any material respect the requirements:
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a. to keep accounting records in accordance with section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
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b. to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Claire Middlemiss CA
26 Langside Drive Glasgow G43 2QA
26 March 2026
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Old Gourock & Ashton Parish Church of Scotland
Statement of Financial Activities
Year Ended 31 December 2025
| Note | Unrestricted | Restricted | |||
|---|---|---|---|---|---|
| Funds | Funds | Total | Total | ||
| 2025 | 2025 | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Income and endowments from: | |||||
| Donations and legacies | 1 | 175,655 | 130,646 | 306,301 | 247,493 |
| Activities for generating funds | 2 | 6,163 | - | 6,163 | 4,607 |
| Investment income | 3 | 13,544 | 3,010 | 16,554 | 15,566 |
| Charitable activities | 4 | 6,273 | - | 6,273 | 5,739 |
| ––––––––––––––– | ––––––––––––––– | ––––––––––––––– | ––––––––––––––– | ||
| Total income | 201,635 | 133,656 | 335,291 | 273,405 | |
| ––––––––– | ––––––––– | ––––––––– | ––––––––– | ||
| Expenditure on: | |||||
| Raising funds | 5 | 163 | - | 163 | 158 |
| Charitable activities | 5 | 191,594 | 1,500 | 193,094 | 196,472 |
| ––––––––– | ––––––––– | ––––––––– | ––––––––– | ||
| Total expenditure | 191,757 | 1,500 | 193,257 | 196,630 | |
| ––––––––– | ––––––––– | ––––––––– | ––––––––– | ||
| Net income before gains | |||||
| and losses on investments | 9,878 | 132,156 | 142,034 | 76,775 | |
| Net gain on investments | 10,406 | - | 10,406 | 5,086 | |
| ––––––––– | ––––––––– | ––––––––– | ––––––––– | ||
| Net income | 20,284 | 132,156 | 152,440 | 81,861 | |
| Transfers between fund categories | - | - | - | - | |
| ––––––––– | ––––––––– | ––––––––– | ––––––––– | ||
| Net movement in funds | 20,284 | 132,156 | 152,440 | 81,861 | |
| Total funds brought forward | 367,338 | 112,383 | 479,721 | 397,860 | |
| ––––––––– | ––––––––– | ––––––––– | ––––––––– | ||
| Total funds carried forward | 387,622 | 244,539 | 632,161 | 479,721 | |
| ––––––––– | ––––––––– | ––––––––– | ––––––––– |
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Old Gourock & Ashton Parish Church of Scotland
Balance Sheet
Year Ended 31 December 2025
| Note Fixed assets Tangible assets 8 Investments 9 Current Assets Debtors 10 7,542 Church of Scotland deposits 349,988 Bank and cash 46,637 ––––––––– 404,167 Creditors Falling due within one year 11(14,019) ––––––––– Net Current Assets Net Assets Unrestricted Funds 13 General Funds 45,485 Designated funds 342,137 ––––––––– Restricted Funds 13 Total Funds |
2025 £ 18,832 223,181 ––––––––– 242,013 107,027 84,531 51,361 ––––––––– 242,919 (12,569) ––––––––– 390,148 ––––––––– 632,161 ––––––––– 44,239 323,099 ––––––––– 387,622 244,539 ––––––––– 632,161 ––––––––– |
2024 £ 36,596 212,775 ––––––––– 249,371 230,350 ––––––––– 479,721 ––––––––– |
|---|---|---|
| 367,338 112,383 ––––––––– 479,721 ––––––––– |
The accounts were approved by the Trustees on 26 March 2026. For and on behalf of the Trustees
James K Hempsey Session Clerk Kenneth C Baldwin Treasurer
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Old Gourock & Ashton Parish Church of Scotland
Accounting Policies
For the year ended 31 December 2025
General information
These financial statements are presented in pounds sterling (GBP) as that is the currency in which the charity’s transactions are denominated. They comprise the financial statements of the charity for the year ended 31 December 2025.
The principal activity of the charity is detailed on page 1 of the Trustees Annual Report. The charity is defined as a public benefit entity and thus the charity complies with all the disclosure requirements relating to public benefit entities.
Old Gourock & Ashton Parish Church of Scotland is administered in accordance with the terms of the Deed of Unitary Constitution which was agreed at the Stated Annual meeting held in March 2009. It is recognised as a charity for tax purposes by HMRC and is registered with the Office of the Scottish Charity Regulator (OSCR) under charity number SC007324. Details of the registered office can be found on page 5 of these financial statements.
Basis of preparation
The financial statements have been prepared under the historical cost convention unless otherwise stated within these accounting policies and in accordance with United Kingdom Accounting standards, including the Financial Reporting Standard 102 ‘Financial Reporting Standards in the UK and Republic of Ireland’ (FRS 102), the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities”, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below.
Going concern
As explained in the Trustees Report, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence of the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements.
Funds
Funds are classified as either restricted funds or unrestricted funds, defined as follows.
Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.
Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income therefrom is used for the purpose defined in accordance with the objects of the charity.
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Old Gourock & Ashton Parish Church of Scotland
Accounting Policies
For the year ended 31 December 2025
Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.
Incoming resources
Income is recognised when the charity has the entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably
Resources expended
Expenditure is recognised on an accruals basis as the liability is incurred.
Taxation
Old Gourock & Ashton Parish Church is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT.
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
Tangible fixed assets
The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church, halls and manse, vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the Statement of Financial Activities in the period in which the liability arises.
All tangible fixed assets costing in excess of £5,000 having a value to the charity for greater than one year, other than those acquired for specific purposes, are capitalised. Depreciation is provided on a straight-line basis to write off the cost or initial value, less residual value, of tangible fixed assets over their estimated useful lives:
Freehold buildings 10 years Fixtures, fittings and office equipment 10 years
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Old Gourock & Ashton Parish Church of Scotland
Accounting Policies
For the year ended 31 December 2025
Investments
Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year.
Financial instruments
The Church only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like gift aid receivable, other debtors, Church of Scotland deposits, bank and cash and accruals.
Gift aid receivable and other debtors are measured at the settlement amount due. Accruals are recognised at the transaction price.
Cash and cash equivalents include Church of Scotland deposits and bank and cash. Cash is represented by cash in hand and deposits held with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
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Old Gourock & Ashton Parish Church of Scotland
Notes forming part of the financial statements
For the year ended 31 December 2025
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Unrestricted Restricted|
|Funds|Funds|Total|Total|
|2025|2025|2025|2024|
|£|£|£|£|
|1.|Donations and Legacies|
|Offerings|91,810|-|91,810|93,880|
|Tax recovered on Gift Aid|21,791|-|21,791|21,309|
|Legacies|34,905|130,646|165,551|102,000|
|Organisations’ income|15,397|-|15,397|18,825|
|Miscellaneous income|4,256|-|4,256|3,694|
|Special collections|7,496|-|7,496|7,785|
|––––––––– ––––––––– ––––––––– –––––––––|
|175,655|130,646|306,301|247,493|
|––––––––– ––––––––– –––––––––|–––––––––|
----- End of picture text -----
In 2024 Donations and Legacies income included £100,000 related to restricted funds.
2. Other trading activities
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Use of Halls|6,163|-|6,163|4,607|
|––––––––– ––––––––– ––––––––– –––––––––|
|6,163|-|6,163|4,607|
|––––––––– ––––––––– –––––––––|–––––––––|
----- End of picture text -----
All 2024 Other trading activities income relates to unrestricted funds.
----- Start of picture text -----
||||||
|---|---|---|---|---|
|3.|Investments|
|Income from Church of Scotland Funds|12,987|2,948|15,935|15,118|
|Bank interest|557|62|619|448|
|Other|-|-|-|-|
|––––––––– ––––––––– ––––––––– –––––––––|
|13,544|3,010|16,554|15,566|
|––––––––– ––––––––– –––––––––|–––––––––|
|2024 Income from Church of Scotland funds and Bank interest includes £934 and £45|
|respectively relating to Restricted funds.|
|4.|Charitable Activities|
|Tea and Coffee Events|3,596|-|3,596|3,396|
|Church Fayre|2,677|-|2,677|2,343|
|Other fundraising events|-|-|-|-|
|––––––––– ––––––––– ––––––––– –––––––––|
|6,273|-|6,273|5,739|
|––––––––– ––––––––– –––––––––|–––––––––|
----- End of picture text -----
All 2024 Charitable Activities income relates to unrestricted funds.
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Old Gourock & Ashton Parish Church of Scotland
Notes forming part of the financial statements
For the year ended 31 December 2025
| Unrestricted Restricted Funds Funds 2025 2025 £ £ 5.Analysis of Expenditure Raising Funds Offering Envelopes 163 - ––––––– –––––– 163 - ––––––– –––––– Charitable Activities Giving to Grow Allocation 70,562 - Presbytery Dues 2,594 - Minister’s Expenses 4,819 - Pulpit supply 460 - Organist including supply 7,694 - Depreciation 17,764 - Fabric Repairs & Maintenance 10,591 - Church services & Messy Church costs 1,991 - Cleaning & Cleaning Materials 8,118 - Council Tax & Insurance 9,503 - Heating & Lighting 14,711 - Office running costs 1,748 - Bank charges 947 - Church transport 587 - Special Collections Disbursed 7,496 - Communications & IT costs 2,487 - Equipment 853 - Bursaries - 1,500 Donations to Charities 4,201 - Organisations internal expenditure 11,282 - Other expenses 2,476 - Benevolence expenditure 3,565 - Organisations support expenditure 5,326 - Bequest fund expenditure 1,819 - ––––––– –––––– 191,594 1,500 ––––––– ––––––– Total 191,757 1,500 –––––––– –––––––– |
Total 2025 £ 163 –––––– 163 –––––– 70,562 2,594 4,819 460 7,694 17,764 10,591 1,991 8,118 9,503 14,711 1,748 947 587 7,496 2,487 853 1,500 4,201 11,282 2,476 3,565 5,326 1,819 –––––– 193,094 ––––––– 193,257 –––––––– |
Total 2024 £ 158 –––––– 158 –––––– 71,886 2,375 4,054 - 6,984 17,764 19,298 3,813 2,852 8,680 12,761 2,242 927 643 7,785 1,996 - 3,500 3,931 12,490 7,766 749 3,476 500 –––––– 196,472 ––––––– 196,630 –––––––– |
|---|---|---|
Support costs have not been separately identified as the trustees consider there is only one charitable activity. All 2024 expenditure noted above relates to Unrestricted Funds other than Bursaries of £3,500 relating to Restricted Funds.
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Old Gourock & Ashton Parish Church of Scotland
Notes forming part of the financial statements
For the year ended 31 December 2025
| 6.Staff costs and numbers Salaries and wages Social security costs Total |
2025 £ - - - |
2024 £ - - - |
|---|---|---|
The average number of employees during the year, calculated on the basis of headcount, was as follows: -
| Pastoral support | 2025 No - |
2024 No - |
|---|---|---|
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all minister stipends and employer’s contributions for national insurance, pension and housing and loan fund. Minister’s stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 (2024 – £31,642) and the maximum stipend (in 5[th] and subsequent years) was £39,856 (2024 - £38,884).
7. Trustee Remuneration, Related Party Transactions and Volunteers
During the year one trustee received reimbursement of expenses totalling £4,819. (2024 – one trustee, £4,054)
Voluntary contributions from Trustees during the year totalled £33,875 (2024 – £34,543) excluding related Gift Aid recoveries.
Other than as noted above, no trustee or person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
In common with all congregations of the Church of Scotland the congregation benefits from the contributions made by volunteers who give their time and talents willingly for the benefit of the Church. The areas of congregational life which rely on the contribution of volunteers are many and varied and much of the activity would be unable to continue were it not for the commitment shown.
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Old Gourock & Ashton Parish Church of Scotland
Notes forming part of the financial statements
For the year ended 31 December 2025
| 8.Tangible Fixed Assets As at 31 December 2025 Buildings Equipment £ £ Cost At 1 January 2025 506,833 78,381 Additions - - Disposals - - At 31 December 2025 506,833 78,381 Accumulated Depreciation At 1 January 2025 475,145 73,473 Charge for year 16,344 1,420 Eliminated on Disposals - - At 31 December 2025 491,489 74,893 Net Book Value At 31 December 2025 15,344 3,488 At 31 December 2024 31,688 4,908 As at 31 December 2024 Buildings Equipment £ £ Cost At 1 January 2024 506,833 78,381 Additions - - Disposals - - At 31 December 2024 506,833 78,381 Accumulated Depreciation At 1 January 2024 458,801 72,053 Charge for year 16,344 1,420 Eliminated on Disposals - - At 31 December 2024 475,145 73,473 Net Book Value At 31 December 2024 31,688 4,908 At 31 December 2023 48,032 6,328 |
Total £ 585,214 - - 585,214 548,618 17,764 - 566,382 18,832 36,596 Total £ 585,214 - - 585,214 530,854 17,764 - 548,618 36,596 54,360 |
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Old Gourock & Ashton Parish Church of Scotland
Notes forming part of the financial statements
For the year ended 31 December 2025
| 9.Investments Market value at 1 January Additions at cost Disposals Unrealised gain on investments Market value at 31 December Investments at cost The following investments are held: Church of Scotland (CofS) Growth Fund units Church of Scotland (CofS) Income Fund units 10.Debtors Legacy receivable Gift Aid tax receivable Other 11.Creditors Accruals |
2025 £ 212,775 - - 10,406 223,181 205,367 2025 £ - 6,329 1,213 7,542 2025 £ 14,019 |
2024 £ 207,692 - (3) 5,086 212,775 205,367 2024 £ 100,000 6,152 875 107,027 2024 £ 12,569 |
|---|---|---|
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Old Gourock & Ashton Parish Church of Scotland
Notes forming part of the financial statements For the year ended 31 December 2025
12. Analysis of Net Assets Among Funds
| As at 31 December 2025 Fixed Assets Investments Current Assets Current Liabilities Net assets at 31 Dec 2025 As at 31 December 2024 Fixed Assets Investments Current Assets Current Liabilities Net assets at 31 Dec 2024 |
General Designated Restricted Funds Funds Funds £ £ £ - 18,832 - 10,092 213,089 - 48,955 110,673 244,539 (13,562) (457) - 45,485 342,137 244,539 General Designated Restricted Funds Funds Funds £ £ £ - 36,596 - 9,799 202,976 - 46,496 84,040 112,383 (12,056) (513) - 44,239 323,099 112,383 |
Total Funds £ 18,832 223,181 404,167 (14,019) 632,161 Total Funds £ 36,596 212,775 242,919 (12,569) 479,721 |
|---|---|---|
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Old Gourock & Ashton Parish Church of Scotland
Notes forming part of the financial statements
For the year ended 31 December 2025
13. Movements in funds
| At 1 Year ended 31 December 2025 January 2025 £ Restricted funds McVicar Fletcher Memorial Fund 62,383 Hawthorn Fund 50,000 112,383 Unrestricted funds Designated Fabric Fund 105,517 Designated Bequest Fund 137,880 Designated Benevolence Fund 38,924 Designated Org’s Support Fund 26,351 Designated Organisations Funds 14,427 General Fund 44,239 367,338 Eliminated on consolidation - Total funds 479,721 At 1 Year ended 31 December 2024 January 2024 £ Restricted funds McVicar Fletcher Memorial Fund 14,904 Hawthorn Fund - 14,904 Unrestricted funds Designated Fabric Fund 118,210 Designated Bequest Fund 134,655 Designated Benevolence Fund 37,889 Designated Org’s Support Fund 28,470 Designated Organisations Funds 14,323 General Fund 49,409 382,956 Eliminated on consolidation - Total funds 397,860 |
At 31 December Income Expenditure Transfers 2025 £ £ £ £ 67,067 (1,500) - 127,950 66,589 - - 116,589 133,656 (1,500) - 244,539 4,974 (17,764) - 92,727 40,912 (1,819) - 176,973 2,240 (3,565) - 37,599 1,773 (5,327) - 22,797 15,397 (17,783) - 12,041 149,945 (148,699) - 45,485 215,241 (194,957) - 387,622 (3,200) 3,200 - - ` ___ 345,697 (193,257) - 632,161 At 31 December Income Expenditure Transfers 2024 £ £ £ £ 50,979 (3,500) - 62,383 50,000 - - 50,000 100,979 (3,500) - 112,383 5,071 (17,764) - 105,517 3,725 (500) - 137,880 1,784 (749) - 38,924 1,357 (3,476) - 26,351 18,825 (18,721) - 14,427 149,900 (155,070) - 44,239 180,662 (196,280) - 367,338 (3,150) 3,150 - - 278,491 (196,630) - 479,721 |
|
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Old Gourock & Ashton Parish Church of Scotland
Notes forming part of the financial statements For the year ended 31 December 2025
Purposes of Restricted Funds
McVicar Fletcher Memorial Fund is to be used to provide bursaries for youngsters in the church who are going on to further education.
Hawthorn Fund is to be used for Youth Development in Old Gourock & Ashton Church
Purposes of Designated Funds
Fabric Fund: The Trustees have set aside funds for the maintenance of the church property. Bequest Fund: The Trustees have set aside funds to meet any major and unplanned expenditure. Benevolence Fund: The Trustees have set aside funds to provide support to needy parishioners. Organisations Support Fund: The Trustees have set aside funds to support organisations of the Church. Organisations Funds: These funds are held by various organisations of the church to promote fellowship.
| 14. Collections for Third Parties Children in Poverty Inverclyde Ardgowan Hospice Compassionate Inverclyde Vine Trust Mary’s Meals Christian Aid |
2025 £ 2,239 2,215 2,215 827 - - 7,496 |
2024 £ 2,215 - 2,000 1,110 2,000 460 7,785 |
|---|---|---|
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Old Gourock & Ashton Parish Church
Appendix A
Trustees who served during the year ended 31 December 2025
Trustees (Moderator and Elders)
Rev David Burt Kenneth Baldwin Hunter Bowie James Campbell Crawford Charles Karen Dalziel Jean Gilmour Helen Gunn James Hempsey Malcolm Keenan Margaret Lyons Morag MacDougall Linda McKenzie Andrew Robertson Louise Sloane Allan Warwick
John Black Myra Boswell Elisabeth Burns Phyllis Caitens Craig Carson Agnes Charles James Craig Hugh Crawford Diane Gillan Eric Gilmour May Gordon Stewart Gordon Anne Haslam Alison Hempsey Jean Jennings Irene Keenan John Lowe Morven A Lyle Gillian McCallion Kenneth MacDougall Iain McInnes Russell McKechnie Joan McRae William Main Margaret Robertson Myra Rowan Irene Spencer Jennifer Tweed Sylvia Wilkin David Whyte
Non-Trustee Elders
Agnes Andrews Jean Forsyth Roberta McCracken* William Orr
Una Henderson
*deceased February 2026
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Old Gourock & Ashton Parish Church
Appendix B
Organisations
Young Church Parish Players Indoor Bowling Parents and Toddlers’ Group (Little Rascals) The Guild Sunbeams 2[nd] Gourock Brownies
1[st] Gourock Guides
2[nd] Gourock Guides
3[rd] Gourock Company The Boys Brigade – Company Section, Junior Section, Anchor Boys
1[st] Gourock Scout Group – Scout Troop; Cub Pack; Beaver Colony Greenock and District Scout Council – Explorer Scout Unit (Darroch) Gateway Ladies Badminton Kraft Daft Dementia Café
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