The Church of Scotland
Boat of Garten and Carrbridge Parish Church
Receipts and Payments Accounts
2025
Congregation No: 362124 Charity No: SC008346
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Reference and Administrative Information 2025
Charity Name: Boat of Garten and Carrbridge Church of Scotland
Charity Registration Number: SC008346
Congregation Reference Number: 362124
Accounts Contact Address: 9 The Village, Fenwick, Berwick-upon-Tweed, TD15 2PQ
Kirk Session (Trustees)
Helen Banks Gus Carnegie James Dunbar Pamela Macgillivray Helen Walker
Gloria Bruce Audrey Cruickshank Anne Goodall Olga Taylor Tim Walker
Principal Office Bearers
Minister Session Clerk Deputy Session Clerk Treasurer and Gift Aid Secretary
Rev Graham Atkinson
Mr Gus Carnegie Mr John Dickson
Independent Examiner
Mike Joy Dunskeig, Boat of Garten, PH24 3BU
Bankers
Bank of Scotland plc PO Box 1000 BX2 1LB
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Trustees Annual Report Year ended 31 December 2025
Governing Document
The Church was 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 and skills. The Minister, who is a member of the Kirk Session, is elected by the congregations and inducted by the presbytery.
Organisational Structure
The Kirk Session, which meets as called by the Minister, is responsible for the oversight of all spiritual, financial and other affairs within the Church, much of the work being delegated to various sub-groups. A sub-group comprises at least one Kirk Session member together with members of the congregations who are believed to have the necessary skills and commitment to contribute to the affairs of the Church. Congregational members who are office bearers, such as the Treasurer, are appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting. We have been so fortunate to retain the services of our Treasurer, John Dickson, even though he no longer lives locally.
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 in Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Achievements and Performance
In both of our churches, we have much to be thankful for: we continue to offer weekly worship, live streamed Bible studies, Guild meetings and talks, Chat and Play, Burns Night, Easter lochside service and Easter treasure hunt, Remembrance Sunday services, Remembering services, Christingle service, community carol singing on Christmas Eve which, this year, again filled our church. In addition. We also held 9 services in care homes and carried out hospital visits, celebrated 3 weddings (with more booked for next year) and end of term school services. Both churches are well integrated into their communities and schools. However, we must now take account of the age profile of our congregations and do whatever we can to attract newer and younger members. To this end planning has started for a Hope Explored series of interactive meetings aimed at bringing the message of hope and salvation to a wider audience with the possibility of an Alpha course to follow
It has also, however, been a year of considerable change. In June our Session Clerk Tim Walker indicated his wish to take a well deserved retirement from a post he had held for some 20 years. It hardly needs saying that both congregations are deeply grateful to him (and Helen) for the immense amount energy and work they put into the post over so many years. As a result it was decided that
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Trustees Annual Report (Cont’d) Year ended 31 December 2025
the post of acting session clerk should be split between Gus Carnegie in Carrbridge and James Dunbar in St Columba’s with a suitable division of labour.
Equally it has been a year when both churches have had to review how and when services are delivered. The pattern of our Minister leading worship on alternative Sundays has not changed but the difficulty of finding worship leaders willing to take services on the in - between Sundays in both churches has required the introduction of a new diet of Joint services. Wherever possible these joint services alternate between the 2 churches.
We continue to be deeply grateful to John Dickson for doing our accounts and still hope to be able to find his replacement.
Reserves Policy
It is the Trustees’ policy to hold reserves of approximately 6 months expenditure in designated funds. At present, £26,000 is held for this purpose and is deposited in The Church of Scotland Growth Fund.
Financial Review
Investments
In addition to the 6 months reserve fund, a total of £46,981 is held on deposit in The Church of Scotland Income Fund to further increase investment income. A further £1.51 remains on deposit with the Church of Scotland Investors Trust.
Stewardship
The Church recorded a surplus of £2,867 for the financial year 2025. Total receipts were slightly up at £36,840 as a result of a grant of £500 received from the Highland Presbytery. Total planned giving fell by £966 to £17,704 but was more than made up by increases in open plate collections, tax recovered and other offerings and donation. Donations for weddings and funerals also increased to £1,230.
Total payments were £6,440 lower than 2024, the most significant savings being in the cost of electricity (£1,590 lower), a reduction in the Giving to Grow contribution (£2,039 lower) and Music, which was £2,872 lower as a result of the purchase of the hymnal in 2024.
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 must be available for inspection on request and which 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 Investments (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Congregational Finance Regulations (Regulations II 2016) approved by The General Assembly of the Church of Scotland in May 2016. They are also responsible for safeguarding the assets of the Church
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Trustees Annual Report (Cont’d) Year ended 31 December 2025
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:
Gus Carnegie James Dunbar Carrbridge Church Boat of Garten Church
Acting Joint Session Clerks 24 February 2026
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Independent Examinerfs Report to the Trustees of Boat of Garten, Carrbridge and Kincardine Parish Church. I report on the accounts ofthe charity for the year ended 31 Decembei 2023 which are set OLrt on pages 6t0 11. Respeclive responsibilities of TnLStees and Examsner. The Charl5 Trustees are respon5tble forthe preparation of the account in aCCordae with the terms of the Charities and TT12Stee Investment Iscotlandl Act 2005 and the Charities Accounts Iscotlandl Regulations 2(M)6. The Charity Trustees conside¥ that the audit requirement of Regulation 10111 Idl of the Accounts Regulations does not apply. It 15 my resPOn5ibilityto examine the accounts as required under section 4411) Icl of the Art and to stste whether particular matters have come to my attention. Basis ol Independent Exarninerfs StstemenL My examination is carried out in accordance wlth Regulation 11 of the Charities Accounts (Scotlandl Regulations 2006. An examination Includ a review of the accounting records kept bythe charity and a comparison of the accounts pSeftted with those records. It also includes consideration of any unusual items or disck)sures in the accounts and seeks explènations from the trustees concerning any such mattws. The procedure5 urertakeTr do not provide all the evidence that would be required in an audiL conseqijently l thj not express an aijditopinion on the vlew glven by the accounts. Indèpendent Exami5 Ststement. In the course of my èxamination ofthe accounts forthe yearended 31 December 2023. no matter has come to my attention: l. Which gives me reasonable cause tts believe that in any material re5pert-. a. Accounting records have not been kept in accordance wfth Section 4411) lal of the Charities and Trwtee Investments Iscotlandl Act 20D5 and Regulation 4 of the Charities Accounts Ikotlandl Regulations 2006. b. The accounts do not accord with these records. c. The Statement of Accounts does not Comp with any of the requirements of regulation 9 of the Charities Accounts Iscotlaftdl Regulation$ 2006. 2. To which. in my opinion. attention should be drawn in orderto enable a proper understanding of the accounts to be aChed. Name: Address: Mike Joy Dunskei& Boat of Garten. PH24 3BU Signature: Date: 2-02.
Boat of Garten and Carrbridge Parish Church Receipts and Payments Account Year Ended 31 December 2025
| Receipts (See note 3, page9) Donations Bank & Deposit Interest Investment Income Investments Realised Incoming Resources from Charitable Activities Weddings & Funerals Collections Rental of Premises Grant Received Total Receipts Payments(See note 4, page 10) Cost of Generating Funds Charitable Activities Governance Costs Total Payments Excess of Receipts over Payments for the year before transfers |
Unrestricted Funds 2025 Total 2024 £ £ 32,053 31,852 0 0 3,287 3,287 0 0 0 0 1,230 1,064 (330) (171) |
|---|---|
| 36,240 36,032 100 400 500 |
|
| 36,840 36,432 |
|
| 0 0 33,973 40,413 0 0 |
|
| 33973 40,413 |
|
| 2,867 (3,981) |
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Boat of Garten and Carrbridge Parish Church Statement of Balances At 31 December 2025
| Bank & Deposit Balances Bank & Deposit Balances brought forward Movement in the year: Excess of Receipts over Payments Investments Purchased Bank & Deposit Balances carried forward Investments Church of Scotland Investors Trust Church of Scotland Income Fund Church of Scotland Growth Fund Total Assets |
Unrestricted Funds 2025 Total 2024 £ £ 7,790 11,771 2,867 (3,981) 0 0 |
|---|---|
| 10,657 7,790 |
|
| 1 46,981 1 46,981 26,000 26,000 |
|
| 72,982 72,982 |
|
| 83,639 80,772 |
|
| Liabilities | 0 0 |
The accounts were approved by the Kirk Session on 24 February 2026
For and on behalf of the Kirk Session
Session Clerk
__________Treasurer
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Boat of Garten and Carrbridge Parish Church Receipts and Payments Account Year Ended 31 December 2025
Notes to the Accounts
1. Trustee Remuneration and Related Party Transactions.
During the year, no Trustee received any remuneration.
The following expenses were paid on behalf of the Minister: Travel Expenses £1,589.02, Council Tax £1,967.60, Telephone £649.20.
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.
2. Movements in Funds:
| Unrestricted Funds Fabric Fund Account General Fund Account Church of Scotland Investors Trust Church of Scotland Income Fund Church of Scotland Growth Fund Total Funds |
At 31 Dec 2024 Receipts Payments Transfers At 31 Dec 2025 £ £ £ £ £ 3,324 3,637 (30) (350) 6,581 4,466 33,203 (33,943) 350 4,076 1 1 46,981 46,981 26,000 26,000 |
|---|---|
| 80,772 36,840 (33,973) 0 83,639 |
Note: The cash balance of the General Fund Account at 31 December 2025 was £4,073. The difference of £3.00 is an accumulation of rounding errors.
Purpose of Designated Funds:
| Fabric Fund: | The Trustees have set aside funds for the maintenance of |
|---|---|
| Church property. | |
| Church of Scotland Investor Trust: | Primarily reserved for the payment of unforeseen urgent |
| expenditure. | |
| Church of Scotland Income Fund: | To provide a better rate of return; income to be used for |
| fabric repairs. | |
| Valuation at 31 December 2025: £46,380.08 (2024: | |
| £45,036.32) | |
| Church of Scotland Growth Fund: | Fund set aside as a six-month emergency reserve. |
| Valuation at 31 December 2025: £43,000.00 (2024: | |
| £39,875.00) |
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Boat of Garten and Carrbridge Parish Church Receipts and Payments Account Year Ended 31 December 2025
Notes to the Accounts (cont’d)
3. Analysis of Receipts:
| Gift Aid Free Will Offering Open Plate Tax Recovered Other Offerings, Donations etc Donations: Weddings/Funerals Bank Interest Deposit Fund Interest Income Fund Interest Growth fund Interest Rental of Premises Carrbridge Guild Collections Investments Realised Grant Received Total Receipts |
Unrestricted Funds 2025 Total 2024 £ £ 14,234 15,002 3,470 3,668 6,836 6,673 5,417 5,272 2,096 1,237 |
|---|---|
| 32,053 31,852 |
|
| 1,230 1,064 0 0 0 0 2443 2443 844 844 100 400 0 0 (330) (171) 0 0 500 0 |
|
| 4,787 4,580 |
|
| 36,840 36,432 |
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Boat of Garten and Carrbridge Parish Church Receipts and Payments Account Year Ended 31 December 2025
Notes to the Accounts (cont’d)
4. Analysis of Payments
| Cost of Generating Funds Offering Envelopes Charitable Activities Cleaning Costs Rates & Water Insurance Light & Heat Telephone Postage & Stationery Advertising Giving to Grow 2025 Presbytery Dues Minister’s Expenses Locum Costs Manse Expenses Organ Supply Pulpit Supply Music Fabric Repairs & Maintenance Repairs & Renewals Upkeep of Church Grounds Carrbridge Guild Charitable Donations Miscellaneous Professional Fees Governance Costs Independent Examiner Fee Other Payments Purchase of Income Fund Units Total Payments |
Unrestricted Funds 2025 Total 2024 £ £ 0 0 |
|---|---|
| 0 0 |
|
| 1,318 1,820 0 0 2,598 2,380 4,710 6,301 1,151 1,119 0 62 0 0 18,687 20,726 666 486 1,589 1,333 0 0 2,421 2,614 0 0 0 0 153 3,025 177 191 0 0 0 39 0 0 0 0 503 317 0 0 |
|
| 33,973 40,413 |
|
| 0 0 0 0 |
|
| 0 0 |
|
| 33,973 40,413 |
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Boat of Garten and Carrbridge Parish Church Receipts and Payments Account Year Ended 31 December 2025
Notes to the Accounts (cont’d)
Ministers 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 the housing and loan fund.
Ministers’ stipends are paid in accordance with the National Stipend Scale, which is related to years of services. For the year under review the Minimum Stipend was £32,433 and the Maximum Stipend (in the fifth and subsequent years of service) was £39,856.
Collections for Third Parties
Throughout the year, numerous collections have been taken for a variety of third parties including Christian Aid, Scottish Poppy Appeal 2024 and CRY (Cardiac Risk in the Young). In addition, shoeboxes were collected for Blythswood Shoebox Appeal and continued support of local food banks.
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APPENDIX
FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES FOR THE BENEFIT OF THE CONGREGATION
362124 Boat of Garten & Carrbridge
Consolidated Fabric Fund
| CAPITAL ACCOUNT Credit balances held at 31 December at cost Market value of balances held at 31 December REVENUE ACCOUNT Credit balance at 31 December TEMPORARY ACCOUNT Credit balance at 31 December |
2025 £ 32,760.66 |
|---|---|
32,760.66 |
|
2,258.14 - |
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