THE CHURCH OF SCOTLAND
CARLINGWARK PARISH CHURCH
RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 202:5
Congregation No,. 080441 7 Charity No. SC01103
Car,;ngwark Parish Church of Scotiland Rieferenoe and Administrative Information Year Ended 3·1 December 2025
Year Ended 3·1 Dember 2025 |
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| Chari ty Name: | Carilingwark !PaTst Clllr'.h |
| Charii Registton Number: | SCOi037 |
| Conrgation Ielc: | |
| Contact Address: | Orai9ley Cottge Gelsrn Castle OoUglas |
| DG71SR |
Tl"uste s:
Mrs S Bishop, Ms A Breton, Mrs A Brown, Miss J Brown, Mr R Brown, Mrs M Bumey, Mrs L Carson IMIJ'S L Clark. Mrs ID Cusack. Mrs R Gladstone. Mr J FeenaTil, Mr C l<e:rmedy, Mrs[I] F McCormick, Mr J Mcl)olilald. Ms E Manson. Mr J Murdoch, iMr Aorlrew Orr. Mr J !Place, !Mr l Proudfoot. M� A :Ross. Mrs G IRuddlick. Miss A S:loddart, Mrs J Walker. Mrs 'H We: yss. Mr I Wishart.
Principal Office-beare.rs
Minisler: C!harge is vacant llillerim Moderator: Re11 Johannes Wildner Session Cleric Mtss Aileen Stoddart Churdh T r easmer: Mr Colin Kennredy
mndependent Examiner
Mrs Eili.dh J Hanma1 'BA (Hems) CA IBe'II Ogilvy Chartered Aocountarnts 3£ King Skeet Castle Dol.!lglas DG71AF
Bankers
IBank of Soo'tilarndl 192 King S\tireel Castle Douglas DG7[1] 1DB
SC01'\'1037
Cariingwark Parish Church Trustees• Annual Report Year Ended 31 December 2025
Structure, Governance ,& Management
Goveming Document The C:huroh is administered in aoooroanoe with 'the terms of the Deed of ConstitiUltion (or Deed of Constrtutiori (Unitary IFomn)}.
Recru,bnent :and appoinbnent of Truste s
Members of the K!irk Se ion .are !the Charity Tms!ees. Tlhe Kirk Session members are the Elders of the Church and are chosen from those members of the Church who are considered to have the appropriale grfts anol ski11s.
Organisational Structure
The Kiri< Session is chaired! by lthe Minist,er/Jn'teriim Moderatior and is responsible for the spiritual affairs wjtihirn ttlie durlJlch. lt me15 times dl!lrin:g the y,ear. Certain responsibilities are de:legated to ii.he Finarnoe Committee anol 'lhe Property Committee as appropriiate. There are also Kirik Session learns who produce ideas to be discussed by the Kirk Session.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbylel1ian in policy. ml exists to glorify God and to won'k for the achiev,ement of Christ's Kingdom throwghout lthe world. As a li atiolilal Church, it acknowledges a distincllive ca11 and duty to bring !the ordinanoes of religion to fue people of the parish of Snot1and 'llhrough .a tenritoria'I ministry. It co-operates with olher C!h:umches in various ecumenica1 bodies in Sco'tlanol and beyornd .
. A'Chievements and Performance
The new united oharge of Carlingwark Parish came into being on 1[s1 ] Jariuary 2025. His formed of ,the fo_rmer parishes of Ben_gaim. Castle Douglas and Corsock and Kirpa'tric'k Durham.
Numbers attending Church orn a Sunday have grown throughout the year wn:h an average of 70+ attending each Sunday in Castle fDou,glas w.i'th around! 30 atterniing between the ottner two churches. We share fellowship each Sundlay with tea anrl coffee a1ite:r ·the service. Church :gmups including Men's Breal<fast, You mg Women's Group, Craft and C111ppa arid Book G[r] oup continue 1o flourish and all welcome people from the wider community. The Community !Kjtchen which reopened in 2023 continues to operate successfully. This is run by volunteers from the Clhuroh with a :paid Cook/Manager. Soup and filled roll lunches are provided one day a week with no ,o'harge being asked. thou_gh donatlioris are welcome. This has provided popular wi'tti a wide ran:ge of people from the Comm1.mity and surroLmding area. !Nlumber.s ·ran_ge from 30-40 each. irrn 20.25, a Supper Time began on one day a week. This is also rum lby vohJ1111t,eea-s aTild prm1idles a 2 oourse supper. Again, t!lilerie is no charge, \lllilou,g'.h dornatlions are w.eJoome. Around 25 people oome each week.
We support Castile Douglas Foodbanl< on a weekly basis and support 'the work of Cnris:bian Aid, particularly dm1in_g Christian Aid week. We also support Crossreach. circulating newsletters and Christmas Cata'lo_gues and have re_gular wpdates from our Mission Partliler. Gary Brough. We are twinning our toilets through the Toilet Twinning Scheme and iby having oo11ection !boxes irn all our Chur[c] h and Hall toilets, !have already funded 5 toilets and a tap. We are also twinned wifu Presbytierian Church in Nigeria. We are a Fairtrade Parish, using Fairtrade products where possible. In Castle Oou:glas, we continue to pmlfide p.r,emises fort'lile Citizen's Advice Se:rvioe. Rooms in o:ur Hall are !Used for 2 days a week due to an uncnease in the demand fur their services. The Blood Transfusion Seotioe uses the Ohurciil blllildin,g 3 times
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SC011037
C.arlingwar.k Parish Church Trustees' Annua1 Report Year Ended 31 December 2025
a year. Our Hall is in use eve-ry day by frtness groups. craft groups. U3A, sports groups, bridge dub and :SWI as we11 as llhe Church groups mentioned above. ln Kir:kpatrick Durham. ml!lsic groups l! S€ !he church weekly for praolice and fundraising concerts. The Church joins !'the .local community to mn an annual S:p11ing Flirng cafe and ga:rden operning.
Financial Review
Unrestricte.d donatiorns including gift aid irnoome increased lby £"15.707 ,compared 10 ii.he tprevlol!ls year as a iresu11 of the ama'l,garnation of the dhurc'hes.
General umestrioted •charitable activitiies expenses have a_gain increased in tlile year given the amalgamation of title churches. Repair costs have increased due to l.;irge building irepai.rs being
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done on KIPD C!tmrch totalling £18,576 and on Architedl Fees re Auchencaim IChunch of £4,048.
This results irn an uruestiricted ,deficit !before transfers of £18.682 (2024: £6,731}.
Turning to restricted funds. the comm1.mity cafe generated Wee'ldy donations totalling £5,111. Expenses of £5.844 were mainly made up of Staffing oosts £3,638 arnd Purchases of £2.206. This resulted �n a de'.fioit of £733 'in the year.
Reserves Policy
It is the Truslee"s policy :to hold reserues of approximately a year's expernditure whern possible. At title year end, the Chur[c] h heid unrestridted cash funds of £33,550 {2024: £52.232) The Trustees are aware that :new sources of inoome and fundraising require 'to be fourndl in order to increase the furndls.
Restricted !Fundis held at tl1e year enu were £3,830 (2024: £4.5'63).
Statement of Truste s' Responsibilities
The Members of the Kirk SesS'ion J Congregational Board must prepare !Financial Statements which give suffioienl detail to ernab1e an appreciation of the :transactions of the Church durirng t'he fiinarn:eial year. The Members of the Kijrik Session I Congregaliiona1 Board are responsible for keeping proper accounting records w.hio'tl, on request. must refle.ct the lfiinancial position of the Church at tlilat time. This must be done to ensure that the Financial Statements oo:mply wit'h the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts {Scotiland) IRegl! a�io.ns 2006 (as arnerided) and lihe Re.9ulatio111s Anerit Congre,gatio:nal Finance app:mved iby llilile Gerieral A embly of the Chur,ch of Sooflancd in 2007. They are a'ls<0 responsible for safeguarding the assets of fhe Ghuroh and must take reasonable steps for il!'he prevention and/ or detection of fraud and other irregularities.
A roved by 'llhe Trustees arndl sigfiled on t,hreir behalf
*A Stoddart /* Session Cledc .H • Sl-co�
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SC011037
Cariingwaf'k Pa..-ish Church Truste s• Annual Report Year Ended 31 December :2025
independent Examiner's Report to the Trusmes of Castle Oou�las Parish Church
I -report on the .Acoourrts of the Charity for fue year ended 3"1 December 2025_
Respective responsibilities of Truste s and Examiner
The Charity's Trustees are responsible ror tt.ie preparation of the Accounts on aooordanoe witb the terms of the Ciharl es and Trustee llilvesbnenl (Suotland) Act 2005 and lthe Charities Account {Soollandl} IRegulations 2006 (as amended}.
The Char:ity Trustees consider that the audit reql!lirement of Regwlalion m(1) {a) to {c) .of tlile Aooournls Regulatiio.rns does not apply_ It us my rresponsibi1ity to e:xamine tlile Acoounts as required umdler Seo on 44{1) (c) of the Ad and to state w'.h[r] e'ther particular mattiers lha1:1.e oome to my attention.
Basis of independent E'Kaminer's Statement
My e'Xamination is carried out irn aooordanoe with Regulation 11 of the Gharitlies Accounts (Scotland) 'Regulations 2006 (as amernded) An examination includes a review of the c accourn1ing ire. rds kept by fue Charity and! a comparison of the A ounts presented with those records. U a1so includes consiclera1ioTil of any unusua'I items or diso1os•uwes in ll' l i e Accounts and seeks explanations from tlhe Trustees cornoeming any such ma'tlers The procedures undertaken do not provide all the evidence that would be required in an audit, and oonseque.ntly I do 11101 express an audit opirniorn o:n the view given by the Aooount:s_
Independent Examiner's Statement
In the course of my examination, no matter has come to my attention:
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1_ Which gives me reasonable cause to be'lieve that in any materia.l respect the
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requiremernts:
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to keep accounting records irn aooordarnoe wit'h Section 44(1) of the 2005 Act and 1Re9u.lation 4 of ttiie 2006 Accournts 1Reg1. at i ons (as amended}, and
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t.o piepare Accounts whioh accord wiflil t'he aocoumting records and comply w,it:h Regulation 9 of the :moo Aocou:nts Regulations (:as amended) have not been mel. or
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to which, in my opi11io11, attention should be drawn in order ito enable a IPr,oper understanding of ithe aooounts to be reached.
{2,A;r�� l+o�
[M,; ][Eilidh ][Jltannan BA (Hons) CA ] BeUOgillvy Chartered Accountants 36 King Street CASTLE DOUGLAS OG11AF
Date; U- f.,-LC,l.rCJv. 21) 1Je
SC011037
Carlingwark Parish Church Receipts & Payments Account Year Ended 31 December 2025
| Nc�e Receipt Donalions 3 le9ace Acivites fur GeBalin9 Fu,ds Banl & Deosit inteesl lnvelme Incme Renal of premie Sale of asels Sale of Electrkiity Sal of lm,es!ments Reopt �rom KPD & Cors!c ReoeiPts !from 1e9aim Reoeils frm G:r1eral Trus�e Na1on,a1 Gr!)g Oay TotlReceipt Paymen1 4 Costs of �neratng fUnd Charitble activjtie T.talPa11ment Excess ol Receipt oier P.aymen1s for the year befor tansfers !xces of Payment ove !eceip for the year !fore transfers Tr.lers Ex oess eJ iay:ment <ler Recejp;s for the y,er Excess oJ Reoeipt ewer Payments tor !the year |
llmesced f<unds 2025 £ 6,01 0 5,6 0 ___ o 71.6 13,075 2.08 8,995 0 2,263 12,286 7,506 0 ~~138.~~ 0 157 49 5 0 {18,682) 0 f18,682) I |
llmesced f<unds 2025 £ 6,01 0 5,6 0 ___ o 71.6 13,075 2.08 8,995 0 2,263 12,286 7,506 0 ~~138.~~ 0 157 49 5 0 {18,682) 0 f18,682) I |
Iesmcd 16ndoment 1Find 'unds 2025 2-02:S £ £ 5,111 0 0 0 0 0 0 0 0 0 5,1 1 0 0 0 : 0 0 0 0 0 0 0 0 0 0 0 0 0 5111 0 --- 0 0 5.841 0 -. 0 0 0 (33) 0 0 1[133} ~~0~~ 0-� |
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SC011037
Carlingwark Parish Church Statement of Balances Year Ended 31 December 2025
| l 1rsmctd lum!s |
l 1rsmctd lum!s |
Ierod Funds |
E dowel F:um!s |
Totl 202; |
Toa1 2 |
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|---|---|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | ||||||
| Ban: & 'e1osit B'lance | |||||||||
| Bank&DepositBaancsbrulit fowrar |
52.232 | 4)$6 | 0 | 5'6,795 | 65,410 | ||||
| Movemem' im year; | |||||||||
| Ecess of Recipts I (Pa1ments) fr lie year |
(18,12) | ~~{3}~~ | 0 | � | 119.415) | (8.615 | |||
| Bark& Deposit Ba1anoes carrJed forr- |
3� | D | ·�3.8' | ~~-~~-0 | � | �. | |||
| lm,estmert at 'rkel Value | u | 0 | @ | 0 | � | ||||
| Assets | |||||||||
| Sioo1 | D | ~~.~~ 50 |
0 | 50 | 5 | ||||
| iliiabifities | |||||||||
| None | 0 | _n | 0 | _ | Q |
The aocounts we:r:e approved by the Kil'ik Session and Financial !Board on
2026
For afld on behalf of tlhre Kirtk Session arnd Fi:rnanoial IBoandJ
Session Clet.k Treasurer
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SC011037
Carlingwark Parish Church Notes to the Accounts Year Ended 31 December 2025
·1. Trustee Remuneration and Related Party Transactions
The fullowlng if rust s reoeive·d remunera1io111: Mrs Helen Wemyss (Relief Organist} £195
Transactions with Truste s and connected persons There were no transactions witlh Trustees during the year__
2. Movements in Funds
| I.nr.estricted foods General \und Designated Fa'ic FuJd Geiera Reseroe !urad Spcial Pu.rpse Fund iot1 F umds Restrlctd funds Iool l10 Vswal Com1r.ni?y Ce Total Fund 3. AnalySis of Donations WF Seme (non Gif Aid} Gif Aid Dnatns Tax recee on Gift Ai Doatons OJdinary O/gs (Open P.t) Oler Ofegs. donatns etc. |
At1 Jarua,y 2025 £ 24.318 439 14.5i12 12,63 5 3 0 ( '563 ~~4!63~~ U.nrsicc Funds 2025 0 33.0 10.919 11.8 10118 -JUl1 Rc�ip £ l37,1il7 27 1,553 i 18767 0 0 5111 51: Recd Funds 2025 £ 0 0 0 0 5111 S: |
Paym1t £ (1:7.49) 0 0 ( ~~U574}~~ 0 0 {5844) ~~(')S.l~~ Endowme Flnds 2025 £ 0 0 0 0 0 ~~!~~ Transfers At3Dc 2(5 £ 0 4,056 0 46 0 t/6,065 0 12,963 0 3355 0 ' ( I __ o 3,830 r � iTotl Tot1 2025 20:U £ Q 33.060 24.499 10,979 9.55 11,84 10,411 15.229 11128 Il :l:2 �� |
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SC011037
Carlingwark Parish Church Notes of Accounts (Cont) Year Ended 31 December 2025
| lnresr,cted Restioed Edowment Fnds Ftunds !Funds 2025 2025 2025 ! ! 1 4. Analysis of Payment Cost of Generating Funds O eii/lg evcope ___ [ , Charitable A'ctilrities !Mi11istries & Missio/il �Uoca'o11 49 .. 25 0 0 Presbyler Oues 2,464 0 0 Ministers Epeses: trave. 1eepoe 5.31 0 0 PupilCos1s 678 0 0 Otller Stafng Cosl 15.078 3.638 0 Cate purases.am re 0 2,124 0 fabric repairs and maienno 28.8 0 0 Co T a 3,232 0 0 Hea, amd Lighi 18.743 0 0 Insurac 13.,116 0 0 Ofher ooilcng costs - Hau 0 0 0 MaASe Repair 1,048 0 0 O19an & Musi 6,0!>1 0 0 Telephone & broadband 3.831 0 0 Printng. stal advert & webs"re 2.2 0 0 Dnatons 100 0 0 Pmtessional Fees 1.80 0 0 lndependenl Earrime: fee 3.02< 0 0 Tradecraft p11rd ses 328 0 0 OUier expenses 1 39 82 0 �� ~~58~~ D |
Totl Ttl 202 2024 £ , - ___ 49,WS 28.638 2,464 813 5,340 516 '78 1,097 1:,716 17,78 2,124 3,205 28,809 5,6 3.232 3,470 Ul,i43 11.680 13;06 3.,581 ( 0 i,048 911 6,001 325 3,831 3,216 2,262 1,5 100 0 1,800 ( 3;024 5-ro 328 700 3.412 2'42 :63,293 �_6.�5 |
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'.6. Minister's Stipend
All Church of Soot1amil i grega'tions , m'tlflib[u] 'te to the Nationa1 S1lipend Fund which bears it'he costs of all l\l inis1ers' stipends ancl employer's oonllni'l:nmons for National losuranoe. Pension and housi ny and iloan fund. Minislers' stipends are paid irn aooordanoe with fue national s'tipericl scale, which is related to years of servioe. for tlihe year runder review, the mililiml!lm stipend was £32,433 and the maximum stipend {in the fifth and subsequent years) £39,856.
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SC011037
Carlingwark Parish Church Notes of Accounts (Cont) Year Ended 31 December 2024
| 7. Collections fr Thir Parties | |||
|---|---|---|---|
| 202' | 2024 | ||
| £ | £ | ||
| *OsaA* | 0 | 0 | |
| DEC Earua1e A eal | 0 | 0 | |
| 0 | 0 |
SC011037
Carlingwark Parish Church Appendix 1 Year Ended 31 December 2025
FUNDS HELO ON BEHALF OF THE CONGREGATION BY THE CHURCH Of SCOT.LAND GENERAL TRUSTEES
----- Start of picture text -----
2025 2lJ24
CONSOLlDAlED FASR1c fl!NO £ £
REVENllE ACCOUNT
Crei:f.'l Sal.mce at 31 Oeoember
CONSOLIOAiTO .ABRIC FUND CAPJil"l>,L 141)
CAPITAL ACCOUNT
Credit Balance 'held at 31 Oeoem'ber al oosl
Malikel Val e of Ba'.laooes a1 31 Oeoembe< 7057
TEMPORARY ACCOUNT
Credi! BaJaBce held al 31 Oeoem'ber
FUNDS HEL BY THE COlGREGAlON
!Bank of Scotia rad
Treasurers Aco 1:m1 - General 33,550 52,.232
Commun'lly Cafe 3.830 4.563
� J,fiJ:9�
----- End of picture text -----
During the year'lhe property of Cla.rebranl! Manse was sold for tolal ne1 proceeds of £222.253. of which Caliingwark Parish Churoli arE d11e to receiv :armmcl r.100.000 iri 2n26. This ,,,;;.n be iJWeslelil lnlo 'lli e Chmo'tl of Soolland Fabric Fund. Also Ouimg the year Keton Church was sold for total nel preceeds of £79.963 and this was also invested in fue Fabric fumi.
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