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
Al￿a￿der 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
Str￿r5er
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.
Or88nts*tional 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)Orn￿lY 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)) th￿ghOUt tr* wc*ld. 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£ern￿r 2025. The Community Carol Service WAS in ollr church in
D¢c¢mb¢r 2025 with str￿ra¢r Brass providing the music and the South Wesi Sig￿r5 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 0￿d￿ted a SCTvice in a Day Care P￿lI]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 aL*nders. 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 o￿t 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 MCmb￿s by prof¢s510n
of faith. We held a Rememttranc¢ Service in the ch￿￿h with Primary 6 & 7 pupils from all local prÈmary scl¥)015 in
attendance a￿1 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 chU￿h 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 lo￿1 ¢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. Mernt*rs of IlK PA5tornl Care
Teom have b¢¢n visiting members in their home5 and in the lo￿1 ¢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$idents of the twts local Car¢ Homes.
All dwrth groups Cartinue to mttt with gr￿ att￿d81￿c5 at all
ch￿￿h Groups: Senior Memt•% The Gyild. Knit and NaiterGroup. Tuesthy Tots.
Membern of the Congrtgation and the Mission and W{￿bIp Te4m hav¢ 50me of tlr services duriTtg ?025 with Rev.
Chris Fukh¢r 8ssisting wilh ￿lIP1t Supply. Thr¢e of ow Iwl ￿IK￿l& BelmonL Sheuchan and Park Sch￿>15 have vis5red
the ehurch for their Harvest alxl Chrlstm&8 Servlces 8ThJ R¢v. Andy MulT 8150 carried services for R¢ph8d Prlmary
The churth hulls UMI by the BkKxl Tra￿￿￿￿On servi￿ a loul Cheerlaing Gro￿. the Women5 Insti￿1¢ qnd The
AdvI￿¥ry Group (adults wilh ￿lditi(￿l neeAts) on a reguknr iAst&
The Church h85 supported variou5 wllcrtions foT Charity tkn8hoyt 21Y25.
The Kirk S¢5Si(m support and erwirage ￿terS to becory* involtrtd in various community groups a5 pan of our tsutrwh
to the local Community.
Wc wcre privik8ed to h03t an evening with the M(Mkrntor of the General Ass¢mbty which att¢T￿ed by m¢mb¢TS of
lcd ¢hwche&
Achievements And PerfOrn￿nCe
As shovm by th¢ ab￿ statemthL the Minister. KI￿ Session aTKI Churth Grw work tO8etlKr with otlier l(ul ¢hyrehes
lfil our objective5 in a wid¢ ran8e of activtiies. These include Stranracr Baptist Churdi. Sttanraer Refornied
Presbyterian Chrt St. Joseph's R(8nan Catholic Churth aThl SL JL*￿'S Sc(rttish Epis¢opal Chyrch.
We &wmblies and clAplAin¢y io Stranrrtx Acthmy along the B&ptist and RPC church. and we do various
ndraigCTS thc rcmaining ¢hurche& sharing Anni5ti¢e ￿mmemO￿li0ns in the iowm. We a150 do d lot t(} help preveni
food woverty amoungst children ind adults without WOTk ￿7th the local formlbank, and we hold relFral collections for
vaTLOUS d￿rItieS throughoui the y¢ar.
Fln4n¢l&l Review
Th¢ princ2pal source of in¢orne for our ¢on8re8atMin is Gift Aid •nd FWO Givin& Thls Is und¢rpinned by contribution$
from th¢ McDouall and Oille5pie Be9￿$1&
Reserves Pollcy
It is the Th￿tee5. 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 K￿k segsi(￿ prepare financial whieh give SUff￿1¢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 r￿Uesl mwt reflect the finaTrcÈal [￿ltIOn of thc ch￿￿h at that timc. This mu3t bc
done io ¢nsure that the finpnciai sfatenKnts Comply with the Charities and T￿￿1¢¢ Investhknt (Scotland) Aa 2005, the
Charities Accounts (SC￿land) Rwlation5 ?LK)6 and the Regulations Anent Con8re8aiional FIr￿nCe ￿prOVed by th¢
￿t￿ra1 Assembly of the ch￿￿h 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 in￿ular1tie$.
Approved by the Trustees and siEned on their behalf,
L M¢Candligb
Session Clerk

Independ¢nt Examinty's Re￿rt to th¢ Trnstee5 of Stranraer Pariih Ch￿r¢￿
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 Ch￿lty￿ 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 Regul￿10Th 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 IndeP￿dÈ*t exarniner'$ Jtstemtht
An ￿9Mmation is carried out in attordaTKC with Regulation I l of the ch￿itieS Aeeounts {Scotlandl R¢g￿latIonS 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 examI￿er'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$.'
to keep accounting records in accorda￿¢ with Section 44 (Ixa) of the ?005 Act aThJ Regulation 4 of thc 2006
Accounts Regulation& and
• to prepar¢ acCo￿ts which with the record5 ond compty with Rwl*ion 9 ofthe 2006 Accounts
R¢Kuladon$ 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
e*r èh
ber 2025
U*r*stri￿ RoiY*ted £ndtswm•nt Cen Tvustl
F¥tyds
Fuad6
Totsl
T•t•l
2024
2025
2025
87J98
157
87.755
1365
27.754
#36
91.822
Bwk & Dq)osii in*rL
Invesimetti inwui¢
J Gillc3pie Iiiv¢s¥mcnt iTrJJtnr
M¢Douail BegU￿t
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 ts￿1 F￿w￿LS
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 F￿d•￿￿Ent Gen Trd5tee5
Fulds
Funds
FuThd%
Totsl
2025
Tot*1
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 theye*r
Tr)nsfcrto COS invwlmN
Bank& (k[￿￿t b&lEncts
¢wrioJ f0Th￿d
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 ch￿rund 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 R￿tivabl¢
Cost ofrerAir blll
Thc wer¢ apwoved by thc KI￿ Sc&sion oThl F￿￿Kial Bwdthllisi
For md on lthlf ofth¢ KTh* S¢55i(m afyj Financi81 B(*rd
Tr¢￿￿r

l. TThslee ReMILttQrntioM and Rokntsd partyTr￿Ul¢¢I•4s
Duting Ihc ycar oftk Ki￿. Seswn thB Folkn¥it¥ Sery1￿ wivithd *5 Re¥ A klulr r￿e1Ved th¢ st￿￿ or
£1.876 for irnY¢lexwL
NtrtsusL¢< ur uw¢r¢M in UnY￿K￿L*l¢red Inro ￿. Il* ¢haTiry th¢ye4T.
Noel￿1)5¢$
2. ,MovcTheNts FMThdi
AtlJ•
JID
Rtctipts
PayllK•ts
Tr4Mf¢ro
umrutr1tt￿ fuids
Desi8nuled Fablic FutKi ￿s
[Jesi￿OI￿1 FobAc Fut¥J
Dt¥I￿thd Orw JE M¥ie bund
Dui8nated & klwic Fu￿j
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$i￿aga S¢nKx5 Mcmb
0È5iwioied Guild
BOS Social buThl
1.449
W5
846
552
305
IIBJ27
159.925
1122.ClTrl
836
157,279
FIOWET
161
509
348
509
Enduwment fund
John Gill¢spi¢ Bequp
1836)
Celler&l Tr￿teE5
Lon801iddl&l Fabric Fwv]- Re*ts
PuTch5eul'investnxnts
31163
13JlO
1320)
45.153
Totyl
192.430
131834
1122.329
202.941
ated FLmds
Oryaft Fund.. Tr TnL%WA have sa •SiLk f¥nds forthe maintenaL￿￿0rth¢Chtr[¢h CéEa
CoDwaLional Pury4Jses frund&" TheT￿￿tffS hRv¢ fu￿ts fmm tr d¥pos&l Of￿ om Par￿1) Lliurt*. tt
di¥0sal tsfBridÈe Sts¢￿ Hojl. dI5w￿l of %1. Chwch and M4nsE4NI x Ww*a0*d
by MT5. M. Mi(. Btown for wn8r¢Wion&l purF#ts¢
of Restricted Fllnds
FlowK Fwxt.. Thisis y fund th*trs fordtiplay ￿￿kD&￿r¥i¢<5Or
Fund.. This 15 0 ftyl held by thtrT￿￿ (m tdthlfofthe Boys BKig*le znd by TrtL*S. now
transf¢rr¢
fF.
fwm the JohD Gillcswe B• i$To k uxd Payn￿

.butth of SeotlAnd
SC109905
rrt¢s lo th¢A
Fadowm¢•¢ Gtnernl
Trllsttts
21JLq
F¥b
Funds
2•
loixl
lot*1
2024
202S
3. ARityJi5 of Deniti•
WFO sche￿I￿)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
Au*ty*¥ of Flyn￿n#
Cwts ofGeDer•tlDK
Fu￿Alaisin8￿
163
*tltxbk IetlYSti
MiniJtrKs& Mission 4llrK*i
Pre5bytrry th
TThvcl ¢xpcn8e5
TeleplKme
Pulplt supply
stsffuutosts
rEpllirs& ll￿[￿1. Ch￿b & IMII
Fthic n￿int. m￿Se
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 tn11nten￿K
Bank char
3,91J
120.795
5.915
120.795
5.462
117.452
GovemAetCosts
I￿50
I￿50
320
1.370
1.020
AdmlD ckATBE5
320
320
10

rP•
ck
¢Chu
Ihe
S. MthirteY'5 Stip¢id
All Church o(s￿￿1Dd Lxxw¢￿ theN#¥￿￿1 Sitrtrxl whith tars lh¢ o)Sts of￿1 mitiisterf and
tantri￿tiOnS for T￿110￿ lrfjwan￿ F*rsi(th #Thj kninR ILW fiMKL St1p￿d￿ atE twd wlih tl* national stipe#d
ak, wthi¢h 1$ TeLl￿d to )fqTsof servi￿. Ford*)t¥ ￿dEr￿￿W the miDifFdWI 5tswrft %w£31433 the Sti￿Dd lin fjfth
aMdyJbf4￿I yeHESIL19,856.
Coll¢dion5 for Tllnl P*rties
Poppy Scoil*Jd
Ilibje Socidy
Lompasston
Chri4iAQ Aid
Sts¥IT￿l 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
T￿r￿d
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 Balar*ts ￿ 31 De￿[
309.749
295.739
REVENUE ACCOUNT
0￿￿11￿ balan
32.163
18.492
DiifereDt¢ In op¢ning b*lAXte Iw*yb¢ 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 Equipm￿1
Supwrt C05&Admifi
Ck6in8 b2lan¢e
004
13201
45.153
11.0551
32.163
TE
Balon￿ held ￿ 31 Lk¢¢rn￿r
16761
18821
Sale of Sl Andrews Church
108.1(KJ
107.218
16761
Sale ofst Atknm Church- reversal
Pmperty ¢osts- St Atsdmrys￿￿rcb
Tmsfer. Revuwe Acc￿nt
CIc61n8Fdonce
(108.1001
87n
(1)641
16?61
16761
12