2025 Stranraer Parish Church (Church of Scotland) RECEIPTS AND PAYMENTS ACCOUNTS Congregation No: 090535 Chthrfty No: SC I)0990S
Ref¢ren¢e and Administrative lyjformvdtion Charity Name: Stranrxr Parr5h Church Charity RegistratiOTt NvmbEr. 090535 Conlact Address: Tr4orth Kn(kzl DG9 8JD Trustees Alader Susan Erskine McCandli5h Seott Jessie Bark Wilnjt BArrowm&n A FerEuson June Fryer Ishbel Heron J¢an Horstorh Jame5 adrnitted 93.2 Irvin¥ Isobel (Elder EmerEt115 June 2024 Irving Ronnie Letb1& Michael MacMa5ter Merle McAllister S4ndy M£Crae Davld McGaTV# Drew Shaw Jan¢ Smith Betty Smlth Sus8 Barrovman G eceoeh C Janke Blrton Elalnt McGeffjch M J#k¢ Camernn Joh McGbi¢ Iskbel Campbell Borbara Denholm Jgmes MtNeill Shellg MeTAEg8rt Barry Ram5#v Thora•$i## Stobie Sam DonnAn Altson Downk Chrlstln¢ Pylnelpal Offl¢frb¢ar¢rJ Ministr. S¢s5ion Ckrk. Chvrch Trusur¢r. Rev. Andy Mutr Mrs. Louise Mccandlish Mr& Allison Barrowman Independent Ex#mim*r Banker5 Colin S. Wilson 33 Lewiy Stre Bank of Scouand fjeoT8e Street Strr5er Stranraer
Tru8t¢e4' Annual Report- Year ended 31 D¢¢¢mbtr 2025 Struetsre. Governanee and Management Cov¢rnlng Docum¢nt Th¢ Church i5 administered in accordance with the terms of the Uniwy CoDstiwrio Rotrnitmont #nd Appoittt••t ofTNgleeB Meinbers of the Kirk Swion a th¢ ¢harity IT1151ee5. The Kirk Session membetx are the ¢ld¢rs of the church and ar¢ chosen from those membcr5 of the church who are consid¢r¢d to have th¢ #ppr¢)priate gifts and skill& The minister, who Is a member of the KI Session. is elected by the 1g[C83t1on and i1¢ted by Pr•tery. Or88ntstional Structure Stranraer Parish Church wa5 fornjed by a union of Trinity Church and the High Kirk in January 2020. The Kirk Swsion was chaired by our Minister. Rev. Andy Muir. .The KI Session I)OrnlY med four times a year. however. we holj exir& meeTings as and when fequired. Certain responsibilities are delegated to the Finance #nd Property Team as appropriate. The Kirk Sc&sion i5 now responJibl¢ for spiritual and mpordl a(hirs within the ¢hur¢h. ObJe¢tiv¢s aod Activitie¥ The Church of Scotl8lld is Trinitarikn in d(thine, Ref(Ymdl in tradili¢)n atMI Preswian in polity. It exists io glorify Bnd to woyk for the advancement of Christ's Kingdcrf)) thghOUt tr wcld. As a national Church. it ackMwledges a distin¢iive ¢all al dw to bring the ordinan¢es of Teligion to the peijple in every parish of Scollth through a taritorial ministy. 1¢ CtrOF¢rate5 crther urcheS iti wious e•Jmethi¢al bcdies in S¢4)tland and bwn Rev. Andy Muir le4ds w(yr¥hip w Swthy mothiti8S At I 1.00 &th. Th¢ w¢ndan¢¢ * weekly WOT5hip continu¢5 to rise wilh up to 140 att¢nding Sunday servic¢s. We celebrnted the S&rament of Holy Comtnunion four time5 thi5 year wthitt the momin8 service. In 20?5 we st&rred an Evenin8 Service once a rnonth. This is a Coniemporary Worship Service and has been #ttcnded by 30 people made up of some frorn our church and some from other churches in the are and some visitors EO the area. We hosted a Service for the Bereavwj kn De£ernr 2025. The Community Carol Service WAS in ollr church in D¢c¢mb¢r 2025 with strra¢r Brass providing the music and the South Wesi Sigr5 part in the service along with readers from local churches. Durin8 the Chrtstmas pernd our Minister held a sttyice in the churth forh group from a local Day C¢ntsY for the Elderly And he 0dted a SCTvice in a Day Care PlI]ry. Rev. Alldy Mulr and mth)bers of the conwegatith) attejthl tbt MenM)rial Ser¥ite for the MV Printes$ Victori& The Swiday Club ¢ontinues ro grow wilh up to 15 Te8Ltlar aLnders. The Sunday Club is led by m¢mbers of ihe con8reyion. In 2025 th¢y h¢kl a FAmily Picnit. EhLrttJ8 the E4st¢r se h¢ld 4Tk Agapc Supper on Maundy Thurnday with Commuttioft. Good Friday sekvice with an Farly Morning Eaw Service held on the local wat¢rfronL This w&8 followed by br¢akf&st itt the dkurch hall and w&% allended by membeT5 of the local community as well as church membus. The COn&all0 Collect F45ter Ew which were distrtbwed io rtstdents of the local Care Homes and housebound MembeJ3 of ot Congregation by thB Pastoral ca T¢atYL Bibk Stydy groups and Prayer sroup5 htve ¢ofitinu¢d during 202$. Alpha Courses have been held thtoughoui th¢ yw aud well attendrjj and [traI in new MCmbs by prof¢s510n of faith. We held a Rememttranc¢ Service in the chh with Primary 6 & 7 pupils from all local prÈmary scl¥)015 in attendance a1 tsking part in thc Service. We also hekl a Rememb1¢¢ SeTVitt for lo¢a] V¢ter4n5. Our Families and Children worker coMinu¢s io wist with s¢rviczs for all ILKal sdloob a5 11 as l¢adiTrg th¢ All-Ag¢ Talks in church and organised a Light Pry in October. In the Surnmcr we hcld & summex f¢t¢ io rnise fvnds for chUh PTOj¢Cts 4nd Chrism)&s we held a Christsnas Wr¢u¢h Workshop with the F¥Dce¢ds fmm this event and vorious Christrn85 Services being don4t¢d to lour lo1 ¢h8riiies. The CoDsre8ation collected i*tns for the BWtswoth1 Appeal and delivered approximaiely 60 boxrs and bags of•dditionAI ilrms t() the ¢ollertion Pol in Nov¢mber 2025. A Men's Bre4kfast on¢e a month at a IoLal golf club.
Thu¢ wue 37 ffiJrxrnFs. 5 BaptiStiL8 were CaTied 0 in 2025. We hAve hal 6 new memètrs by profe951on of faiih 8nd 3 new rne4nlKrs Certificate of Transf. The Minister and the Pa#ornl Care Team tontÉnue to proyide Phyornl Cxr¢ in Parith. Merntrs of IlK PA5tornl Care Teom have b¢¢n visiting members in their home5 and in the lo1 ¢are homes and hospitsl. The Pastornl Care Team also held s¢rvices the local Care Hornes during the year. The Con8re8ation donattyj FA5Ter E8gs which were 8ifted to all re$idents of the twts local Car¢ Homes. All dwrth groups Cartinue to mttt with gr attd81c5 at all chh Groups: Senior Memt•% The Gyild. Knit and NaiterGroup. Tuesthy Tots. Membern of the Congrtgation and the Mission and W{bIp Te4m hav¢ 50me of tlr services duriTtg ?025 with Rev. Chris Fukh¢r 8ssisting wilh lIP1t Supply. Thr¢e of ow Iwl IKl& BelmonL Sheuchan and Park Sch>15 have vis5red the ehurch for their Harvest alxl Chrlstm&8 Servlces 8ThJ R¢v. Andy MulT 8150 carried services for R¢ph8d Prlmary The churth hulls UMI by the BkKxl TraOn servi a loul Cheerlaing Gro. the Women5 Insti1¢ qnd The AdvI¥ry Group (adults wilh lditi(l neeAts) on a reguknr iAst& The Church h85 supported variou5 wllcrtions foT Charity tkn8hoyt 21Y25. The Kirk S¢5Si(m support and erwirage terS to becory involtrtd in various community groups a5 pan of our tsutrwh to the local Community. Wc wcre privik8ed to h03t an evening with the M(Mkrntor of the General Ass¢mbty which att¢Ted by m¢mb¢TS of lcd ¢hwche& Achievements And PerfOrnnCe As shovm by th¢ ab statemthL the Minister. KI Session aTKI Churth Grw work tO8etlKr with otlier l(ul ¢hyrehes lfil our objective5 in a wid¢ ran8e of activtiies. These include Stranracr Baptist Churdi. Sttanraer Refornied Presbyterian Chrt St. Joseph's R(8nan Catholic Churth aThl SL JL*'S Sc(rttish Epis¢opal Chyrch. We &wmblies and clAplAin¢y io Stranrrtx Acthmy along the B&ptist and RPC church. and we do various ndraigCTS thc rcmaining ¢hurche& sharing Anni5ti¢e mmemOli0ns in the iowm. We a150 do d lot t(} help preveni food woverty amoungst children ind adults without WOTk 7th the local formlbank, and we hold relFral collections for vaTLOUS drItieS throughoui the y¢ar. Fln4n¢l&l Review Th¢ princ2pal source of in¢orne for our ¢on8re8atMin is Gift Aid •nd FWO Givin& Thls Is und¢rpinned by contribution$ from th¢ McDouall and Oille5pie Be9$1& Reserves Pollcy It is the Thtee5. px)licy to hold adequate reserv¢s have sllfflclem fjJTKIs 10 5UPWrt our Te5¢r¥¢s FQILCY. The ¢hurth also held £510 of restrirt funds which hav¢ beth pmvided foT the Fwp)ses wifled in Notr 2.
Year Ended 31 Deeemb¢r 2025 Statement of Trustees, R¢8poosibiliti The m¢ml%Ys of the Kk segsi( prepare financial whieh give SUff1¢m dwail w enable an 4Jwxiaiion of the trans&ctitsTLS of the Church during the financol y¢ar. The memt¢rs of the Kirk Se&5ion are responsibk for keeping prop¢r aGcounting records which on rUesl mwt reflect the finaTrcÈal [ltIOn of thc chh at that timc. This mu3t bc done io ¢nsure that the finpnciai sfatenKnts Comply with the Charities and T1¢¢ Investhknt (Scotland) Aa 2005, the Charities Accounts (SCland) Rwlation5 ?LK)6 and the Regulations Anent Con8re8aiional FIrnCe prOVed by th¢ tra1 Assembly of the chh of Srotland in 2012. They ate also r¢sp)n5ibl¢ for saf¢guardin8 th¢ assets of th¢ Church and must t&ke rea50Trable 3rep5 for the preventton andlor ddeciion of fraud aod other inular1tie$. Approved by the Trustees and siEned on their behalf, L M¢Candligb Session Clerk
Independ¢nt Examinty's Rert to th¢ Trnstee5 of Stranraer Pariih Chr¢ I replxt on the ¥¢ounts of the chwity for the ye4rended 31st December 2025 which are set on page5 7 10 12. Resptttlvt Yo4ponslbllltle of trnstegs #rtd exomiTrer The Chlty trLtstees are respottslble for the Fwratiort of the CoUnts in aecordanre with the tern of the Charities and Trustre Investrn¢n¢15cotlaDd) Act 2LYJS and th¢ Charitits Accounts IScthlÈNI) Regulotiolls 21X>6. Th¢ charity triistee5 consider th th¢ audit requiremeni of Regul10Th 10(l) Id) of the AcrouTrt5 KvwlaiM)n5 do25 apply. It is my responsibility to exwnine the accounts &5 wuired er sKlion 44(1) {c) of the Aci and io Sta wheth¢Y particular matters have come tt) my attentiort. B#55i55 of IndePdÈt exarniner'$ Jtstemtht An 9Mmation is carried out in attordaTKC with Regulation I l of the chitieS Aeeounts {Scotlandl R¢glatIonS 1006. An examination include5 A rtview of the accouTEting recon% kw by the ¢haTty and 8 compArison of the accounis esentrd with those recorth. It a150 in¢lude5 consideration of any sU81 items or disclosures in the atcounts. &nd s¢ek5 ¢xpl&nation5 from the In¢¢$ concerning any s maitErs. The prvcedyTes undErtak¢n do not provide all the evidEnce th)t would be ttquiycd in an audlL md COTwu¢ntty I do eXPf¢55 an audit opinion on the view giveD by the accoun IndependeDt examIer'S Itatemenl In the efnrse of my ¢xaminatIo t¥Latter hps CQTtK to my au¢ntio which gives rne rea30nable cause to lIeVe in mat¢rial respecr the r¢quirement$.' to keep accounting records in accorda¢ with Section 44 (Ixa) of the ?005 Act aThJ Regulation 4 of thc 2006 Accounts Regulation& and • to prepar¢ acCots which with the record5 ond compty with Rwl*ion 9 ofthe 2006 Accounts R¢Kuladon$ have not Ix¢n mei or to which, in my opinioN attention should drawTr in (xder to Mable a undertitng of the accounts tu b¢ AddreBs,' 33 Lewis Street 5tranrn¢r DG9 7LB I1 March 2021
rrbo etei tsand •r6ts Atcount er èh ber 2025 Urstri RoiYted £ndtswm•nt Cen Tvustl F¥tyds Fuad6 Totsl T•t•l 2024 2025 2025 87J98 157 87.755 1365 27.754
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91.822 Bwk & Dq)osii in*rL Invesimetti inwui¢ J Gillc3pie Iiiv¢s¥mcnt iTrJJtnr M¢Douail BegUt l&(K)S 11.749 29.669 836 6,476 129,905 836 6,476 110.079 6.476 124J86 836 13310 Rcnt8lof prunkses Weddlw ts1 FwLS e4uesVLc8aGy fornew trA)il¢r io thurch Pro¢e¢ds frum 5de ofSI 5045 5.645 1.8 5J70 1.6 93,436 932.31 118.5•4 836 13.310 132.83 120.79J 163 1.050 122.008 120.795 17.452 172 Cost of ztnerntiuo fttttdx Govermlltt tojts I PA 320 320 lJ70 122.328 119.035 Extess tsf Rtc¢ipts over Paymtmts for the year b¢for¢ transfe Iw) 12990 iOJ03 113276 TrAnrfers Pyrchase of Ithvpstm¢nts Extess of PaymeNts over Retelpts for tht y¢Ar 12.990 113,276
rRniY reh of Scotl• teM01Lt of Bolane èr2 UTrreJ¢rk Rtstrl¢tod Fd•Ent Gen Trd5tee5 Fulds Funds FuThd% Totsl 2025 Tot1 2024 2025 2025 202S Bunk & de[lt EAla bmught foThry¥d 159.923 349 32.164 191436 79.160 Movement ih year. E¥cess of ReceiNs overpwvrtwits for theyer Tr)nsfcrto COS invwlmN Bank& (k[t b&lEncts ¢wrioJ f0Thd 648) 11990 10.503 113.276 157275 510 45.154 202,9J9 192.436 at mirketv&lue Church of ScoilRnd le05t £37212) Church of Scotland1¢0gt £289.302.99) M & G chrund l¢osi £11.9131 37.929 42.622 74.697 339.601 43.465 477.763 5.?0$ 50.W7 469.631 380.7t)5 5Q.(W7 1?2%J 42.622 GiftAid Rtivabl¢ Cost ofrerAir blll Thc wer¢ apwoved by thc KI Sc&sion oThl FKial Bwdthllisi For md on lthlf ofth¢ KTh S¢55i(m afyj Financi81 B(rd Tr¢r
l. TThslee ReMILttQrntioM and Rokntsd partyTrUl¢¢I•4s Duting Ihc ycar oftk Ki. Seswn thB Folkn¥it¥ Sery1 wivithd 5 Re¥ A klulr re1Ved th¢ st or £1.876 for irnY¢lexwL NtrtsusL¢< ur uw¢r¢M in UnYKLl¢red Inro . Il ¢haTiry th¢ye4T. Noel1)5¢$ 2. ,MovcTheNts FMThdi AtlJ• JID Rtctipts PayllK•ts Tr4Mf¢ro umrutr1tt fuids Desi8nuled Fablic FutKi s [JesiOI1 FobAc Fut¥J Dt¥Ithd Orw JE M¥ie bund Dui8nated & klwic Fuj 11.9311 81.715 144 15 16 13 138 14 15 12 ssl 25 576 Lthywiional. St Ninian 66.493 Il17.182} 11,9481 {¥241 65.766 [k$iaga S¢nKx5 Mcmb 0È5iwioied Guild BOS Social buThl 1.449 W5 846 552 305 IIBJ27 159.925 1122.ClTrl 836 157,279 FIOWET 161 509 348 509 Enduwment fund John Gill¢spi¢ Bequp 1836) Celler&l TrteE5 Lon801iddl&l Fabric Fwv]- Rets PuTch5eul'investnxnts 31163 13JlO 1320) 45.153 Totyl 192.430 131834 1122.329 202.941 ated FLmds Oryaft Fund.. Tr TnL%WA have sa •SiLk f¥nds forthe maintenaL0rth¢Chtr[¢h CéEa CoDwaLional Pury4Jses frund&" TheTtffS hRv¢ futs fmm tr d¥pos&l Of om Par1) Lliurt. tt di¥0sal tsfBridÈe Sts¢ Hojl. dI5wl of %1. Chwch and M4nsE4NI x Wwa0d by MT5. M. Mi(. Btown for wn8r¢Wion&l purF#ts¢ of Restricted Fllnds FlowK Fwxt.. Thisis y fund thtrs fordtiplay kD&r¥i¢<5Or Fund.. This 15 0 ftyl held by thtrT (m tdthlfofthe Boys BKigle znd by TrtLS. now transf¢rr¢ fF. fwm the JohD Gillcswe B• i$To k uxd Payn
.butth of SeotlAnd SC109905 rrt¢s lo th¢A Fadowm¢•¢ Gtnernl Trllsttts 21JLq F¥b Funds 2• loixl lot1 2024 202S 3. ARityJi5 of Deniti• WFO scheI)n Gi(t Aid> GIR Aid DonatbA4 Tax Re(x>vued on Gift Aid Ordstw oiferin8s lor Pl•trl Otl¥Offeriw tiOns 5.&53 54.140 5.6(k3 54.140 11.23S 5.61B I laJ5 11135 4.425 87.598 157 5.482 95.822 87.754 Trustt 23 Toul Tothl 20LS 2r124 Auty¥ of Flynn# Cwts ofGeDer•tlDK FuAlaisin8 163 tltxbk IetlYSti MiniJtrKs& Mission 4llrK*i Pre5bytrry th TThvcl ¢xpcn8e5 TeleplKme Pulplt supply stsffuutosts rEpllirs& ll[1. Chb & IMII Fthic nint. mSe Tnsmttte 62J60 58.014 1459 lJ76 1.434 420 1.973 1073 1.923 8C 14.510 lts76 1.434 420 22.549 2.042 3.033 6.fX39 )33 2.69) 8289 3.621 k769 1.769 Life And Work printi Statiortryand 5K>S L9)4 2.9( 984 Or84n tn11ntenK Bank char 3,91J 120.795 5.915 120.795 5.462 117.452 GovemAetCosts I50 I50 320 1.370 1.020 AdmlD ckATBE5 320 320 10
rP• ck ¢Chu Ihe S. MthirteY'5 Stip¢id All Church o(s1Dd Lxxw¢ theN#¥1 Sitrtrxl whith tars lh¢ o)Sts of1 mitiisterf and tantritiOnS for T110 lrfjwan Frsi(th #Thj kninR ILW fiMKL St1pd atE twd wlih tl national stipe#d ak, wthi¢h 1$ TeLld to )fqTsof servi. Ford)t¥ dErW the miDifFdWI 5tswrft %w£31433 the StiDd lin fjfth aMdyJbf4I yeHESIL19,856. Coll¢dion5 for Tllnl Prties Poppy ScoilJd Ilibje Socidy Lompasston Chri4iAQ Aid Sts¥ITl L4rAJs Bik¢s ma Curi¢ 135 137 270 715 306 4QO 250 Wi8kn¥nshire Welllxin8 South West Signtr5 400 400 170 CancLY Dmp In Ceotrt A List(ing Egr Trd 530 1420 2.136
APPENDIX FUPIDS HELD BY THE CHURCH OFSCOTLAf4D GENERAL TRLISTEFS FOR THE BENEFrr OF THE COP4GRECATIOJ4- STRANIi4ER PARISH CllllkCH 2024 0[$0& Crulit at 31 Decunlw 270.071 270.071 MBrkd Valyeof Balarts 31 De[ 309.749 295.739 REVENUE ACCOUNT 011 balan 32.163 18.492 DiifereDt¢ In op¢ning blAXte Iwyb¢ m to d*ln ¢h•r¥¢s1 Dividend tnrayne 11.749 1.561 45.473 12,963 32,554 Fatrric rpirs- Tran9ferto Genern] Fund Tr2nsftt- Temrordry Telecom5 Equipm1 Supwrt C05&Admifi Ck6in8 b2lan¢e 004 13201 45.153 11.0551 32.163 TE Balon held 31 Lk¢¢rnr 16761 18821 Sale of Sl Andrews Church 108.1(KJ 107.218 16761 Sale ofst Atknm Church- reversal Pmperty ¢osts- St Atsdmrysrcb Tmsfer. Revuwe Accnt CIc61n8Fdonce (108.1001 87n (1)641 16?61 16761 12