## **The Church of Scotland** # **Boat of Garten and Carrbridge Parish Church** **Receipts and Payments Accounts** **2025** **Congregation No: 362124 Charity No: SC008346** 1 ## **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 2 ## **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 3 ## **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 4 ## **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** 5 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 Charl￿5 Trustees are respon5tble forthe preparation of the account in aCCorda￿e 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 p￿Seftted 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 ur￿ertakeTr 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 Exami￿￿5 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)**| 7 ## **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 8 **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)| 9 **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**| 10 **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**| 11 ## **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. 12 ## **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**
**-**| 13