Kirkmaiden Parish Church
(Church of Scotland)
Annual Report of the Trustees 2025
Congregation No: 090513
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Charity No: SC 007708
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Reference and Administrative Information
Charity Name: Kirkmaiden Parish Church (Church of Scotland)
Charity Reg. No: SC007708
Congregation Ref. No: 90513
Contact Address: Dainain Stair Street Drummore DG9 9QE
Trustees
Kirk Session: Maureen Graham Alison Hannah Mary McClintick
William McClymont Carol Rennison Iris Ritchie
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Principal Office-bearers
Interim Moderator: Rev Andrew Muir Session Clerk: Mrs Maureen Graham Church Treasurer: Mrs Mary McClintick Presbytery Elder: Mrs Carol Rennison
Independent Examiner
Mrs Caroline McQuistan, Old School House, Carsluith, Newton Stewart DG8 7DP
Bankers
Royal Bank of Scotland 15 Bridge Street Stranraer DG9 7JA
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Trustees’ Annual Report Year ended 31 December 2023
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form)
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts, skills and commitment to contribute to the management affairs of the Church. The Interim Moderator, who is a member of the Kirk Session, is appointed by Presbytery.
Organisational Structure
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The Kirk Session, which is chaired by the Interim Moderator, meets six times a year and is responsible for spiritual affairs, finance and fabric within the church.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Our mission objective for this year continues to be our wish to increase our involvement in the local community, and thereby encourage more folk to become involved in the life of the Church. Supporting local and national charities remains at the heart of what we do.
We have a very good support system within the congregation and wider community supporting all aspects of church life. Our services continue to be led by members of the congregation with additional support of lay preachers, retired ministers and pulpit supply when needed and for this, we as a church, are extremely grateful. We continue to welcome families for funerals, weddings and baptisms.
In March, the young members of the congregation led our Lent Service with singing, prayers and a performance of The Good Shepherd.
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As part of our fundraising, a musical evening was held in September, involving local talent both young and old from the wider community. This was well attended and greatly enjoyed by all. Fellowship was enjoyed at the close of the concert with tea/coffee and cake. Our Harvest Thanksgiving Service was well attended in October and a Harvest Lunch of soup and cake was enjoyed by all at the close of the service.
Our Remembrance Service was again well attended by members of the general community, ex-service people and local organisations. Many of those in attendance joined the congregation at the close of the Service for tea/coffee and fellowship. Our Christmas season of events started at the beginning of December with the traditional decorating of the church windows. The church windows were decorated by members of the community and church members, the theme this year being 'Christmas Traditions'. The church was open, for viewings of the windows, during December with refreshments. Donations were taken for church funds. The local Primary School children attended a special opening and enjoyed their visit. They were each given a gift of Christmas chocolate as a small gift from the church. A very successful community Nativity Play was held again involving members of the congregation and the extended community. This event was very well attended and greatly enjoyed by all!! Tea/coffee and mince pies were served after the play. Community carol singing was organised just before Christmas in both Port Logan and Drummore and it was well supported by the community. A well-attended Christingle service was held on the Sunday prior to Christmas with refreshments served at the close of the service. A retiring offering for PIRSAC, Port William based rescue, was uplifted at the end of December.
We remain well supported by our congregation and the wider community in our efforts to ensure the continued life and ministry of our church in Drummore.
Achievements and Performance
Our church remains a visible and valued part of the community, and we give sincere thanks for the continued support so generously shown to us.
A musical evening was held in September and was very well attended raising £591 for church funds.
Throughout the year, donations of food, toiletries etc continue to be collected and delivered to Rhins Churches Basics Bank, and in October, when we held our Harvest Thanksgiving, we again donated all the items brought to the Church to the Basics Bank. A Harvest Lunch was provided, raising £80 for church funds.
The Remembrance Day Service was well attended by the extended community and a donation of £85 was sent to Poppy Scotland.
In December, the viewings of the decorated Church windows and the Christmas Nativity play raised £746 for Church funds. Community carol singing took place on the Saturday before Christmas, and raised the sum of £143 for Erskine Hospital and Home for ex-service people.
On the last Sunday of the year, a retiring offering raised £25 for PIRSAC, our local rescue team based at Port William.
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Financial Review
The Church’s principal sources of income are weekly free will offerings (59%), bank account interest and Investment Income (22%) and tax recovered from the previous year’s offering through Gift Aid (11%). Overall these figures are similar to our sources of income figures in 2024.
In comparison to 2024, our fundraising events have raised more money, a 72% increase. Our tax recovered from Gift Aid shows a 16% increase and Gift Aid donations have increased by 26%. However, Open Plate contributions have seen a 17% decrease and WFO Scheme ( non gift aid ) a decrease of 30%
We have continued to have members of the congregation along with lay preachers and retired ministers taking our services but we have had access to pulpit supply, giving a cost of £500.
Fabric and maintenance costs are similar to 2024 due to interior and exterior decoration to our church. These costs include £2700 for architect fees for the proposed installation of an accessible toilet and kitchen area within the church.
Heating and lighting costs for 2025 are similar to 2024. Insurance premiums continue to be higher in 2026, due to Kirkmaiden Old Kirk still being classified as a 'Closed Building’ pending it's sale.
At the end of 2025 we have seen an overall increase of £2606 in the monies held by Kirkmaiden Parish Church.
_ Reserves Policy
It is the Trustees’ policy to keep at least six months expenses in unrestricted reserves. At the year end the Church held £26584 of which £1813 has been designated for fabric and £841 designated for the Kirkmaiden Parish Church Benevolent Fund. The remaining balance of £23930 represents approximately 13 months expenditure.
In addition the Church held £1870 of restricted funds which have been provided for the purposes specified in Note 2.
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Statement of Trustees’ Responsibilities
The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
ne A Zr Session Clerk vennbl |. 63/26. Date
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Independent Examiner's Report to the Trustees of Kirkmaiden Parish Church SC 007708
| report on the accounts of the charity for the year ended 31st December 2024, which are set out on pages 7 to 13.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
An examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:
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i. to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and
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_ Regulation 4 of the 2006 Accounts Regulations, and
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ii. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
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have not been met,
or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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sreeeener lle, LUE esstssnsnnenen Signature
ee! ea ee Date
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Name: Mrs Caroline McQuistan
Address: Old School House
Carsluith
Newton Stewart DG8 7DP
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Kirkmaiden Parish Church
Receipts and Payments Account Year ended 31 December 2025
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||||||||||
|---|---|---|---|---|---|---|---|---|
|CoS|
|Unrestricted|Restricted|Investor|
|Funds|Funds|Trust|Total|Total|
|2025|2025|2025|2025|2024|
|Receipts|Note|£|£|£|£|£|
|Donations|3|15281|0|0|15281|14907|
|Fund|Raising|1417|0|0|1417|826|
|Bank &|Deposit|interest|eet|8|0|PK, 3|348|
|Investment|income|4436|0|1430|5867|6777|
|21362|8|1430|22800|22859|
|Rental|of|premises|0|0|0|0|90|
|Weddings|and|Funerals|200|0|0|200|400|
|Other|receipts|40|8|0|48|461|
|Insurance|Claim|250|0|0|250|1663|
|Total|Receipts|21852|16|1430|23298|25473|
|Payments|4|
|Costs|of|generating|funds|76|0|0|76|83|
|Charitable|activities|20617|0|0|20617|25887|
|Governance|costs|0|0|0|0|0|
|Total|Payments|20692|0|0|20692|25970|
|Excess|of|Receipts|over|
|Payments|for|the|year|1159|16|1430|2606|-497|
|before|transfers|
|Transfers|
|General|Fund|801|
|4628|
|Kirkmaiden|Old|Kirk|-801|
|100|-100|
|St|Medan's|Fabric|4601|-4601|
|-4628|
|General|Congregational|Purposes|
|Kirk|Session|Purposes|
|Treasurer's|Account|
|See|Ey|ecole|ner|6561|685|-3270|2606|-497|
|Payments|for the|year|
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Kirkmaiden Parish Church
Statement of Balances
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|---|---|---|---|---|---|---|---|---|---|
|at|31|December|2025|
|—|CoS|
|Unrestricted|Restricted|Investo|
|Funds|Funds|Trust|Total|Total|
|2025|2025|2025|2025|2024|
|£|£|£|£|£|
|Bank &|Deposit|Balances|
|Bank|&|deposit|balances|20023|2555|121234|143812|144309|
|brought|forward|
|Movement|in|year:|
|Excess|of|Receipts|over|Payments|6561|-685|-3270|2606|-497|
|Bank &|deposit|balances|26584|1870|117963|146418|143812|
|carried|forward|
|Investments|at|market|value|
|CoS|Investors|Trust|Growth|5896|5896|5468|
|CoS|Investors|Trust|Income|8599|8599|8350|
|14496|14496|13818|
|Assets|
|Gift Aid|Receivable|c|2309|c|2309|1991|
|Liabilities|0|0|0|0|0|
|The accounts were approved|by the|Kirk Session on||Wark|Lait.|
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For and on behalf of the Kirk Session
ceseseesesssessessod Wo AGLay AM ) dT ohcccssssvesse Session Clerk soon GRC E a Treasurer
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nnnaaa —————O OO —————————— ———————————————
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Kirkmaiden Parish Church
Notes to the Accounts
1. Trustee Remuneration and Related Party Transactions
During the year no trustee received any reimbursement of expenses.
No trustees received remuneration for services rendered.
| 2. | Movements in Funds | ||||||
|---|---|---|---|---|---|---|---|
| At 1 Jan | At 31 | Dec | |||||
| 2025 | Receipts | Payments | Transfers | 2025 | |||
| £ | £ | £ | £ | £ | |||
| Unrestricted funds | |||||||
| General Fund | 18206 | 21829 | 20692 | 5429 | 24771 | ||
| St Medan's fabric fund (designated) | 1817 | 23 | 0 | -27 | 1813 | ||
| 20023 | 21852 | 20692 | 5402 | 26584 | |||
| Restricted funds | |||||||
| Kirkmaiden Old Church fabric fund | 736 | 16 | 0 | -701 | 50 | ||
| Kirk Session | 1819 | 0 | a) | 0 | 1819 | ||
| 2555 | 16 | 0 | -701 | 1870 | |||
| Church ofScotland Investors Trust | |||||||
| Kirk Session Purposes | 0 | 0 | 0 | 0 | 0 | ||
| General Congregational Purposes | 87474 | 0 | 0 | 0 | 87474 | ||
| Kirkmaiden Old Kirk | 29262 | 1300 | 0 | -100 | 30463 | ||
| St Medan's Fabric | 4497 | 130 | 0 | -4601 | 27 | ||
| Treasurer's Account | 0 | 0 | 0 | 0 | 0 | ||
| 121234 | 1430 | 0 | -4701 | 117963 | |||
| Totalfunds | 143812 | 23298 | 20692 | 0 | 146418 |
‘Purposes of Designated Funds
The Kirkmaiden Parish Church Benevolent fund is held within the General fund and is designated to support parishioners in need, at the discretion of the Minister.
St Medan's fabric fund: The Trustees have designated the funds held in this account for the maintenance and upkeep of the fabric of the building.
Purposes of Restricted Funds
Kirkmaiden Old Church fabric fund: This is a fund for the maintenance of the Old Kirk of Kirkmaiden. Kirk Session Account: The funds held in this account are listed in the appendix.
Church of Scotland Investor's Trust
General Congregational Purposes: general congregational purposes Kirk Session Purposes: general congregational purposes Treasurer's Account: general congregational purposes
St Medan's Fabric is for the maintenance and upkeep of the building. Any remaining restricted funds are held here. Kirkmaiden Old Kirk is a restricted fund for the maintenance and upkeep of the building
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eee
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3. Analysis of Donations
| Unrestricted | Restricted | Endowment | ||||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | ||
| 2025 | 2025 | 2025 | 2025 | 2024 | ||
| £ | £ | £ | £ | |||
| WFO scheme (non | GiftAid) | 950 | 0 | 0 | 950 | 1372 |
| Gift Aid donations | 9521 | 0 | 0 | 9521 | 7545 | |
| Tax recovered - Gift Aid donations | 2309 | 0 | 0 | 2309 | 1991 | |
| Ordinary offerings (Open Plate) | 2341 | 0 | 0 | 2341 | 2812 | |
| Other offerings, donations etc | 160 | 0 | 0 | 160 | 1187 | |
| 15281 | 0 | 0 | 15281 | 14907 | ||
| Analysis of Payments | ||||||
| Unrestricted | Restricted | Endowment | ||||
| Funds | Funds | Funds | Total | Total | ||
| 2025 | 2025 | 2025 | 2025 | 2024 | ||
| Costs ofgenerating funds | £ | £ | £ | £ | £ | |
| Offering envelopes | 76 | 0 | 0 | 76 | 83 | |
| 76 | 0 | 0 | 76 | 83 | ||
| Charitable activities | ||||||
| Ministry allocation | & Locum costs | 2278 | 0 | 2278 | 1923 | |
| Ministerial Assistance expenses | 239 | 0 | 239 | 210 | ||
| Printing, stationery | and postage | 100 | 0 | 100 | 223 | |
| Fabric repairs & maintenance |
8107 | 0 | 8107 | 9504 | ||
| Heat and light | 3499 | 0 | 3499 | 3455 | ||
| Insurance | 4130 | 0 | 4130 | 3942 | ||
| Pulpit supply | 500 | 0 | 500 | 900 | ||
| Old Kirk | 801 | 0 | 801 | 4428 | ||
| Presbytery dues | 385 | 0 | 385 | 273 | ||
| Misc. expenses | 577 | 0 | 577 | 1029 | ||
| , | 20617 | 0 | 20617 | 25887 | ||
| Governance costs | ||||||
| Bookkeeper | 0 | 0 | ||||
| Independent examiner's fees | 0 | 0 | ||||
| 0 | 0 |
4. Analysis of Payments
5. Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers’ stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers’ stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend (in the 5th and subsequent years) was £39,856
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2025 2024 £
- Collections for Third Parties
| Foodbank | 0 | 0 | |
|---|---|---|---|
| Poppy Scotland | 85 | 101 | |
| Tearfund | 0 | 0 | |
| Erskine | 143 | 176 | |
| RNLI | 0 | 0 | |
| PIRSAC | 25 | _ | 385. |
| 253 | 312 |
7. Receipts and Payments relating to the maintenance of the Old Kirk of Kirkmaiden.
| Receipts | Payments | ||
|---|---|---|---|
| £ | £ | ||
| Transfer from | Kirk Covenant fabric account | 801 | |
| Electricity bills | & Repairs | 801 | |
| 801 | 801 |
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APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
| CONSOLIDATED FABRIC FUND | CONSOLIDATED FABRIC FUND | 2025 | 2024 |
|---|---|---|---|
| £ | |||
| CAPITALACCOUNT | |||
| Credit Balances held at 31 December at cost | 81151 | 81151 | |
| Market value of balances at | 31 December | 95868 | 93921 |
| REVENUE ACCOUNT | |||
| Opening balance at 1st Jan | 3438 | 1940 | |
| Dividends during year | 3223 | 1468 | |
| Interest | 633 | 128 | |
| Admin Costs | -320 | -98 | |
| Withdrawal Roof Repairs | 0 | 0 | |
| Credit Balance at 31 December | 6973 | 3438 | |
| FUNDS HELD ON BEHALF | OF THE CONGREGATION | ||
| BY THE CHURCH OF SCOTLAND INVESTORS TRUST | |||
| DEPOSIT FUND |
|||
| Kirk Session Purposes | 0 | 0 | |
| General Congregational Purposes | 87474 | 87474 | |
| Kirkmaiden Old Kirk | 30463 | 29262 | |
| St Medan's Fabric | ot | 4497 | |
| Treasurers Account | 0 | 0 | |
| GROWTH FUND | |||
| General Congregational Purposes | |||
| Cost of units: £2940 | |||
| Market value at 31st December: | 5896 | 5468 | |
| INCOME FUND | |||
| General Congregational Purposes | |||
| Cost of units: £8766 | |||
| Marketvalueat31stDecember: | 8599 | 8350 |
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ACCOUNTS HELD BY THE CONGREGATIONAL BOARD
Congregational Board KirkmaidenTreasurer's account Kirk Session (Special interest bearing account) Congregational Board Kirkmaiden Parish Church (St Medan's fabric account) Kirkmaiden Old Parish Church (Kirk Covenant fabric)
FUNDS HELD IN KIRK SESSION (SPECIAL INTEREST BEARING ACCOUNT)
| 2025 | 2024 | |
|---|---|---|
| McColm Burial Ground | 505 | 505 |
| Ronald Clark Burial Ground | 110 | 110 |
| Marshall Burial Ground | 658 | 658 |
| Maryport Graves, McDowall Burial | 4A | 44 |
| Ramsay Burial Ground | 501 | 501 |
| 1819 | 1819 | |
| Temporary Fund Investors Trust | -400 | |
| PertainingtosaleofKirkCovenantChurch |
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Kirkmaiden Parish Church
Budget 2026 Actual 2025
Budget 2025
| Budget 2026 | Actual 2025 | Budget 20252025 | |
|---|---|---|---|
| RECEIPTS | |||
| WFO Scheme (GiftAid) | 9000 | 9521 | 7000 |
| WFO (Non Gift Aid) | 900 | 950 | 1300 |
| Tax recovered | 2000 | 2309 | 1800 |
| Open Plate | 2200 | 2341 | 2500 |
| Other Donations | 200 | 160 | 500 |
| Sub-total | 14300 | 15281 | 13100 |
| Fund transfer | 500 | 5402 | 5800 |
| Investment income and interest | 4000 | 4663 | 4500 |
| Hall hire | 0 | 0 | 50 |
| Weddings & Funerals | 300 | 200 | 400 |
| Fund raising Other receipts |
1200 100 |
1417 40 |
800 500 |
| Total Receipts | 20400 | 27003 | 25150 |
| PAYMENTS | |||
| G to G+ travel exp | 2495 | 2278 | 3740 |
| Presbytery Levy | 390 | 385 | 270 |
| Pulpit Supply | 500 | 500 | 1000 |
| Fabric | 5000 | 8107 | 9000 |
| Insurance | 4200 | 4130 | 4200 |
| Heat& light | 3500 | 3499 | 4000 |
| Printing & Stationery | 100 | 100 | 220 |
| Old Kirk | 500 | 801 | 800 |
| Miscellaneous | 500 | 577 | 1000 |
| Total Payments | 17185 | 20377 | 24235 |
| GeneralFundSurplus | 3215 | 6626 | 915 |
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