2025-12-31-accounts - Kirkmabreck Church of Scotland

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The Church of Scotland

Kirkmabreck Parish Church

Trustees' Report and Accounts for the Year to 31st December 2025

Congregation No: 090512

Charity No: SC010150

01/08

Receipts and Payments

Kirkmabreck Church of Scotland - 090512 - SC010150

Trustees' Report Year ended 31 December 2025

The trustees present their annual report and financial statements of Kirkmabreck Parish Church for the year ended 31 December 2025. The financial statements have been prepared in accordance in accordance with the accounting policies set out in note 1 to the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the legislation applicable in the UK and Republic of Ireland published on 16 July 2016.

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.

Kirkmabreck holds morning worship services each week and various groups, including a well attended Guild, meet on a regular basis . Collections for other charitable organisations are made occasionally.

Achievements and Performance

Our church life is characterised by strong mutual support and fellowship. Our elderly profile has not diminished our sense of commitment to the furtherance of the Christian gospel. The Guild meets in the summer and has a steady attendance. A worship team, which has now expanded to nine individuals, conducts morning worship in the absence of a minister and this continues to be a positive experience for our congregation. All in all, we remain in good spirits and welcome newcomers to our weekly acts of worship during the year.

Financial Review

The principal source of income is from our weekly offerings, these have decreased by just over 10.5% while tax recoveries have increased by just over 17%. Excluding the one-off reimbursement of expenses by Monigaff Church income from other sources has decreased by just over 61%. Income from the J G Skimming Charitable Trust and funerals accounts for most of that decrease. Overall regular income decreased by £9,954 or nearly 42% since 2024, although £7,028 or 71% of this decrease was due the one-off reimbursement of expenses in 2024. Six members now pay by gift aid, the same number as last year. Ordinary General fund expenditure decreased by £166 or just under 1.5%. This has resulted in an overall net surplus of £2,004 on the General Fund. Other funds also generated a net surplus of £653.

Reserves Policy

The charity trustees have considered the reserves required and have taken into account their current and future liabilities. It is the Trustees' policy to hold reserves of approximately six months expenditure including designated funds. At the year end the Church held unrestricted funds of £15,968 of which £6,859 had been designated for the fabric fund, £598 for the organ fund, £237 for mission. The remaining balance of £8,274, consisting of the general fund, represents eight and a half months expenditure. The church also held £24,506 of restricted funds which have been provided for the purposes specified in Note 2.

Structure, Governance and Management

The congregation is a registered charity, number SC010150 and is administered in accordance with the terms of the Deed of Constitution (Unitary Form) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.

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 congregation and inducted by Presbytery. The Kirk Session which meets six times a year is responsible for both the spiritual and material aspects of the church. Certain responsibilities are delegated to the Finance Convener and the Property Convener as appropriate.

Kirkmabreck Church of Scotland - 090512 - SC010150

Trustees' Report (cont.) Year ended 31 December 2025

Reference and Administrative Information

Trustees Kirk Session: Mr Robert McQuistan (Active Elders) Mr Ronnie Clark Mrs Annette Gray Mrs Joan McKie Mrs Caroline McQuistan Mrs Heather Gibson Inactive Elders Mr William Lindsay Mrs Una Wilson (resigned May 2025) Principal Office- bearers Minister: Vacant Session Clerk: Mr Robert McQuistan Church Treasurer: Mrs Caroline McQuistan Principal Office: Kirkmabreck Church of Scotland Kirk Brae Creetown Newton Stewart Wigtownshire DG8 7DG Charity Registration Number: SC010150

Independent Examiner

Mr Peter J Sainty, BA, Amberley, Carsluith, Newton Stewart. DG8 7DU

Bankers

Virgin Money, 43 Alloway St, Ayr, KA7 1SP

Kirkmabreck Church of Scotland - 090512 - SC010150

Trustees' Report (cont.) Year ended 31 December 2025

Trustees' Responsibilities in Relation to the Financial Statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing those financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the method and principles in the applicable Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information on the congregations' website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the Trustees and signed on their behalf,

Robert McQuistan

Robert McQuistan Session Clerk

Date 22nd February 2026

Kirkmabreck Church of Scotland - 090512 - SC010150

Independent Examiner's Report to the Trustees of Kirkmabreck Parish Church Year ended 31 December 2025

I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 6 to 10.

Respective responsibilities of trustees and examiner

The charity 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 (as amended).

The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) 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

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 seeking explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In the course of my examination of the statement of accounts for the year ended 31 December 2025, no matter has come to my attention.

which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) 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.

Peter J Sainty

Peter J Sainty, BA Amberley, Carsluith, Newton Stewart. DG8 7DU

Date 16th March 2026

Kirkmabreck Church of Scotland - 090512 - SC010150

Receipts and Payments Account

Year ended 31 December 2025

Year ended 31 December 2025
Receipts Note Offerings 3 Income from Weddings and Funerals Investment income Contributions for the use of premises Gain/(Loss) on revaluation of investments Reimbursement of expenses from Monigaff Church Other Receipts Total Receipts Payments Costs of generating funds Charitable activities 4 Total Payments Gain/(Loss) on revaluation of investments Transfers Statement of Balances At 31 December 2025 Note Bank & Deposit Balances Bank & deposit balances brought forward Movement in year: Excess of Receipts over Payments for the year Transfers carried forward Excess of Receipts Excess of Receipts	Unrestricted Funds 2025 £ 12,699 100 0	Restricted Funds 2025 £ 0 559	Endowment Funds 2025 £ 0 232	Total 2025 £ 12,699 100 791 13,590 610 0 0 126 14,326 0 17,527 17,527 -3,201 544 0 -2,657 Total 2025 £ 43,130 -2,657 0 40,474	Total 2024 £ 14,852 750 815
	12,799 610 0 126	559	232		16,418 700 0 7,028 126
	13,535	559	232		24,272
	0 17,527		0		0 11,721
	17,527	0	0		11,721
	-3,992 -1,768	559 544 2,000	232 -232		12,551 0 0
	-5,760	3,103	0		12,551
	Unrestricted Funds 2025 £ 19,727 -3,992 -1,768	Restricted Funds 2025 £ 16,403 1,103 2,000	Endowment Funds 2025 £ 7,000 232 -232		Total 2024 £ 30,579 12,551 0
	13,968	19,506	7,000		43,130

The accounts were approved by the Kirk Session on For and on behalf of the Kirk Session and Financial Board

Robert McQuistan Session Clerk

Caroline McQuistan Treasurer

Kirkmabreck Church of Scotland - 090512 - SC010150

Statement of Balances

Notes to the Accounts

1. Trustee Remuneration and Related Party Transactions

No trustee received any remuneration during the year and two trustees received reimbursement of expenses totalling £252.45. No trustee or any person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.

2.

At 1 Jan 2024 £ 8,269 10,623 598 237	Receipts £ 13,535 0	Payments £ 11,763 5,764	At 31 Dec 2025 £ 8,273 6,859 598 237
19,727	13,535	17,527	15,968
1,333 9,225 5,845	326 449 328	0 0	1,659 9,674 6,173
16,403	1,103	0	17,506
6,000 1,000	199 33		6,000 1,000
7,000	232	0	7,000

43,130	14,870	17,527	40,474

Purposes of Endowment Funds

Income from both the King Webster and James Latta Bequests is to be used to meet the general running costs of the Church.

Purposes of Designated Funds

Fabric Fund (Manse sale proceeds): The proceeds of the sale of Kirkmabreck manse can only be used to fund the maintenance church property.

The J McQuistan Memorial Fund is to be used to meet the costs of youth work within both the church and for the wider community

The J Miller Memorial Fundis is to be used to maintain the family gravestones of the legatee and for the general maintenance of the church property

Purposes of Unrestricted Designated Funds

Fabric Fund: The Trustees have set aside funds for the maintenance of the church property.

Organ Fund: The Trustees have set aside funds for the maintenance and replacement of the church organ.

Mission Fund: The Trustees have set aside funds for the provision of outreach to the wider community in the parish.

Unrestricted Funds 2025 £ 383 3,190 5,354 2,406 1,366	Restricted Funds 2025 £	Endowment Funds 2025 £	Total 2024 £ 619 4,140 4,795 2,057 3,242
12,699	0	0	14,852
0			0
0	0	0	0
2,120 381 71 520 7,791 4,911 1,180 553	0	0	1,904 284 64 720 2,263 4,828 723 935
17,527	0	0	11,721

17,527	0	0	11,721

5. Minister’s Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all minister's stipends and employer's contributions for national insurance, pension and housing and loan fund. Minister's 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 (after 5 years) £39,856.

6. Fund Raising for Third Parties

Funds are raised for external organisations with the disbursements identified below

Christian Aid Faith Mission Abernethy Trust Machars Churches Basics Food Bank	2025 £ 180 500 500	2024 £ 613 0 0 110 723
	1,180

APPENDIX

FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

	2025	2024
	£	£
Consolidated Fabric Fund–Capital
Credit balances held at 31 December at cost	41,837		0
Market value of balances at 31 December	41,837		0
Consolidated Fabric Fund–Revenue
Credit balance at 31 December	419		0
Temporary Fund
Credit balance at 31 December	0		0

Kirkmabreck Church of Scotland (090512)

General Fund Budget for 2026

£ 2,094 675 9,080	Actual 2025 £ 2,120 381	£ 2,501 591 8,671
	71 520
	0 6,938 427 126 1,180
	232 1,201 160
11,849		11,763
2,030		1,593
	3,190 2,406 5,354 1,224
9,819		10,170
11,836		12,174

2,017		2,004