## **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**|| |---|---| |**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 _{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 for the y,er
Excess oJ Reoeipt ewer Payments
tor !the year|llmesced
f2025
**£**
**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
f2025
**£**
**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**-�|| |---|---|---|---|---| |||||| **s** -------- **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_**|
| |---|---|---|---|---|---|---|---|---|---| ||£||£|£||£|||| |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** **6** 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**
��| |---|---|---| 7 **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_**| |---|---| ## **'.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. **8** **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.** **10**