Carmunnock Parish Church of Scotland, Glasgow.
Statement of Accounts
for the year ended 31st December 2025.
Congregation Reference No: 160854 Scottish Charity No: $C011224
Receipts & Payments.
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Carmunnock Parish Church of Scotland, Glasgow.
Reference and Administrative Information
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|---|---|---|---|---|---|---|---|---|
|Charity|Name:|Carmunnock|Parish Church|of Scotland,|Glasgow.|
|Charity|Registration|Number:|$C011224|
|Congregation|Reference Number:|160854|
|Contact Address|45 Wakefield|Avenue,|
|East|Kilbride,|
|Glasgow,|
|G75|8HG.|;|
|Trustees|
|Kirk|Session|Members:|
|Rev.|David|T Mckee|Minister|(Elected|- 26/01/2025:|Inducted|- 06/03/2025)|
|Mrs|H|Thomson|D|Miller|
|G|Brown|Mrs|J Thompson|
|JD|Campbell|Mrs A Campbell|
|G|Dow|F|Hearle|
|J|Davidson|Dr.|E|Roxby|
|M|Haifield|W|Lawson|Transfer|to|Symington|- November|2025.|
|Mrs M|Hearle|||Lowden|
|Miss|J|Lawson|J|Wright|
|Mrs|L|Leslie|Mrs|J|Bell|
|{!|Marshall|Mrs A MacDonald|
|Committee|Members:|
|Mrs|S|Hawkins|Mrs C|Davidson|
|Mrs|C|Hatfield|J|Hawkins|
|Principal|Office-bearers|
|Minister:|Rev. D T McKee|
|Session|Clerk:|Mr|G|Dow|
|Treasurer:|Mr D|Miller|
|Independent|Examiner|Mr R|Bulmer|
|Bankers:|Bank|of Scotland,|Glasgow Victoria Road Branch, BX2|1LB|
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Carmunnock Parish Church of Scotland, Glasgow. Trustees’ Annual Report for the year ended 31st December 2025 Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Unitary Constitution & is subject to the Acts & regulations of the General Assemby of the Church of Scotland.
Recruitment and Appointment of Trustees
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.
Organisational Structure
The Kirk Session, which meets 5/6 times a year, is responsible for all affairs within the Church.
Certain responsibilities are delegated to the Finance Committee, Admin & Compliance Committee, Community & Pastoral Development Committee and Property Committee, as appropriate. Other meetings are held as required throughout the year. :
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in policy. 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.
Our Service to the community includes the holding of Sunday Worship, including special services at Easter, Armistice & Christmas. Parish Weddings, Funerals & Baptisms are also part of the Church activities. Retiral collections are made at various services during the year & donated to chosen charities. Harvest service donations are sent to the LHM360 in Glasgow for the benefit of the homeless. Crossreach also receive donations at various times during the year. The Guild was a prominent organisation within the Church, however, due to lack of numbers & curtailment during Covid, it has closed for the time being. A new "Tea & Chat" meeting has taken its place & is open to all denominations & none. The Church produces a monthly magazine - "The Covenanter" for congregation members and member of the village, as copies are left for pick up at the local shop & pharmacy. On occassions, Easter & Christmas, it is delivered to all homes within the Parish. The Rainbows, Brownies & Boys Brigade meet weekly & participate in voluntary work in the village and assist in fundraising for the Church. They also partake in other fundraising activities to provide funds for their members. Our Church Hall is used by the local Tiny Tots group, operated by Church members, Pilates & Yoga classes, a Pickleball class (twice a week) & the village Drama group. They all contribute, with their rental fees, to the running costs of the hall and for any printing/copying required. We also have one of our elders trained as a Safeguarding representative and have representatives on the local Community Council, the village Heritage Society & Castlemilk Hall Committee.
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Achievements and Performance
The year began with a Minister being elected in January. Rev David McKee was then Inducted on 6th March and we have benifited from his Ministery throughout the year. The increasing age profile of the congregation has resulted in a shortage of people to take up leadership roles with concerns about future sustainability. While achievements are hard to quantify, we continue to promote the Church throughout the village & surrounding areas and support events in the village including the annual Gala Day. We also support various local & national charities. During 2025 we were involved in a Spring Tea/Pancake morning, fashion show & also a Christmas Fayre. These made significant contributions to our funds. All our events are advertised in the Church magazine & in the village shops, also local Social Media. It has to be emphasised that we are a village and although we could be described as a commuter village, many of the members of our Church are retired but do try to support everything connected with the Church. Our new Minister enjoys working with the local Primary School & the children welcome his visitations. They love visiting our Church and learning of its history and seeing the headstones in the graveyard & crypt. The School have services in the Church during the year & they too are well supported. The congregation have taken on new programmes and events with village support. We again were involved with the Gala & Christmas Festival. We continued to support a local Foodbank & LHM360 with donations, groceries & necessities. During the year we continued to enhance our close links with the community and our involvement with community based organisations, increase our social media exposure and our outreach with the surrounding area. All our Sunday Services & Christmas events are broadcast on Social Media to those unable to participate in the Church. As we are now linked with Castlemilk Parish Church we have continued to support them, visiting their services & functions. In July 2004 we, in conjunction with Castlemilk PC, purchased a Manse & with the appointment of a Minister, this property is now home to David & his family.
Financial Review
Our finances are still in a healthy position this year, despite our Giving to Grow, Manse Expenses & Energy costs increasing. Our income from Congregational Giving, fund raising & hall hire has increased 11% & we anticipate this to stabalise in 2026. Our expenditure has increased, due to the increase in our contribution to GtoG & Energy costs.We also purchased a new Manse in 2024 & with the Minister & family taking up residence in April 2025, we incurred additional costs in that area. The Gift Aid small donations scheme has also assisted with adding funds. Our covenant convenor tries to encourage as many as possible to utilise the Gift Aid scheme & support us in this way where possible. Also, the Sunday "Open Plate" collection has seen an marked increase in 2025, which is encouraging. Although we had a significant "Fabric" expenditure during the year, deposit of £10,930 for new Church windows, the cost was met from the our “Fabric Account", with a transfer from our “General Account to assist. This resulted in a deficit in our General Fund, however, due to the balance from 2024 we still have +£24k available. The balance for the windows will be taken from our General Account in 2026, with Energy Expenses being refunded from our CFF Revenue account.
Reserves Policy
It is the Trustees’ policy to hold reserves of approximately 4 -6 months of regular expenditure including designated funds. At the year end the Church held unrestricted funds of £30,295 of which £5,569 is designated as our "Fabric Fund". The Unrestricted Funds have no specific purpose except to equalise our surplus or deficits on the year's operations. This is called our "General Fund". The Church holds £62,837 in Investments, the income from which supplements our General & Fabric funds. We also hold shares in the Church of Scotland Consolidate Fabric Funds, totalling £150,758. The income from these Funds, we may, from time to time, use when carrying out any repairs or upgrading of the Church or Church Hall.
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Statement of Trustees’ Responsibilities
The Trustees must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The Trustees are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 {as amended) and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2016. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees on 11/03/2026 and signed on their behalf by:
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| feb
Session Clerk.
01/3 [ze |
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;
Carmunnock Parish Church $C011224
Independent Examiner's Report to the Trustees of Carmunnock Parish Church of Scotland
| report on the accounts of the charity for the year ended 31 December 2025, which are set out on pages 7 to 11.
Respective responsibilities of trustees and examiner
The charity's 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) (d) 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 seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
-
In the course of my examination, 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 9 of the 2006 Accounts Regulations (as amended) have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Name:Robin Bulmer (“) _fVL /|
Je & | / ww
Address:
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- 17 Parklee Drive, Carmunnock. G76 9AS.
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Date: P a /%9
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Carmunnock Parish Church of Scotland, Glasgow. 160854 SCO11224 Receipts and Payments Account
Year ended 31st December 2025
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|---|---|---|---|---|---|---|---|---|---|---|---|
|Total 2025|||Total 2024|
|General|Fabric|Fraser|Youth|
|RECEIPTS|Account|Fund|—|Reserve|| Bequests|Bequest|Fund|
|Donations (See Note 3)|48,634|-|48,634|43,107|
|Bank &|Deposit|Interest:|.|-|
|Bequests|-|20|1|21|31|
|Legacies/Grants|2,000|2,000|-|
|Sale|of|Investment|-|-|
|Investment|Income|(Dividends|1,153|1,153|1,115|
|from|shares)|
|Drawn|down|from|General|Trustees|-|28,871|
|Total|Receipts|48,634|3,153|-|||-|2|4|51,808|73,124|||
|PAYMENTS|
|Charitable|Activities (See Note 4)|54,182|26|54,208|32,184|
|Maintenance|and|Repairs|10,930|10,930|28,871|
|Other Payments (Youth Fund) a|
|TOTAL PAYMENTS|s4e2|0930|||28]|0t38 ||61,055,|
|SURPLUS OR DEFICIT|seam||5]13,330]|12,069)|
|Transf|erer In Out|-10,000|10,000|_|-|10,000|
|-10,000|10,000|SS|
|Surplus|or|Deficit|
|after|Transfers|
|[5548s|||-13,330| ___12,069||
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Carmunnock Parish Church
Statement of Balances
As at 31st December 2025
[UnrestrictedGeneral (| Restricted | 2025 2024
Account Fabric Fund Bequests
Bank & Cash Balances
Brought Forward 40,274 3,346 9,223) 52,843 40,774
on 1st January 2025
Movement in the Year
2025 -15,548 2,223 5 -13,330 12,069
TOTAL _____ a6 5569] 9218] 99,513 82,843
Investments Held: 3,190 units Church of Scotland Investors Trust
- Growth Fund Value at 34/12/25 - £21,947. Value at 31/12/24 - £20,352
- Deposit Fund Value at 31/12/25 - £6,193. Value at 31/12/24 - £5,930.
Shares Held: 466 Aviva 25p Shares
225 Astra Zeneca 25p Shares
Value at 31/12/25 - £34,216. Value at 05/01/25 - £26,046.
Cash Held
Aviva Shares Consolidation Value at 31/12/25-£480. Value at 05/01/25 - £576.
Liabilities: NiL
The Accountswere approved by the Kirk Session at their meetingon 41th March 2026.
For and on behalfof the Kirk Session:
LLOQ Session Clerk Date: ji[3/26 .
George Dow.
Treasurer Date: / /
fd /.‘aeb
Miller — .
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Carmunnock Parish Church. Notes to the Accounts
- Trustee Renumeration and Related Party Transactions No trustee or person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
No trustee(s) or person connected to a charity trustee received any remuneration. No expenses were incurred by a trustees performing their duties.
- The organist & those trustees who performed the role of church officer did not receive any fees or salary.
The Minister's travel costs of £338 & council tax of £1,783 were reimbursed .
.
| 2. | Movements of Funds | ||||||
|---|---|---|---|---|---|---|---|
| As at ist | As at 31st | ||||||
| January 2025 |
incoming Outgoing Resources Resources |
Transfers in | Transfers out |
Deeember 2025 |
|||
| Restricted Funds | |||||||
| Youth Fund | 846 | 1 | -26 | 821 | |||
| A.FraserBequest | 2,573 | 20 | 0 | 2,593 | |||
| OtherBequests | 5,804 | 0 | (¢) | 5,804 | |||
| Unrestricted Funds | |||||||
| General Account | 40,274 | 48,634 | 54,182 | -10,000 | 24,726 | ||
| FabricAccount | 3,346 | 3,153 | -10,930 | 10,000 | 5,569 | ||
| TOTAL | 52,843 51,808 SSSSS |
65,138 | 10,000 | ~10,000 | 39,513 |
Purpose of Restricted Funds Youth Fund: For the benefit of children / youths of the Parish / Community. Fraser Bequest & others: Restriction Unknown.
Purpose of Unrestricted Funds
General Fund: Provides day/day funds to enable the Church to administer its role in the Parish. Fabric Fund: The Trustees have set aside funds for the maintenance and repair of the Church Property in accordance with the arrangements of the Fabric committee and our budget. invested Funds: Provides income to the General and Fabric Accounts
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Carmunnock Parish Church
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|---|---|---|---|---|---|---|---|---|
|Restricted|
|General|Fabric|Funds|/|
|3.|Analysis|of Receipts|&|Donations|cet ||||ee|||
|FWO|Scheme|(|Non|Gift|Aid)|2,080|2,080|2,156|
|Gift Aid|Donations|19,841|19,841|19,329|
|Tax Recovered|on|Gift|Aid|Donations|6,715|6,715|6,525|
|Ordinary|Offerings|- Open|Plate|5,945|5,945|4,604|
|Coniributions|from|Congregational|Organisations|1,072|1,072|850|
|Donations:|Baptisms,|Weddings|&|Funerals|100|100|200|
|Other|Offerings/Donations|(Non|Gift Aid)|3,184|3,184|1,630|
|Fund|Raising|Activities|4,459|4,459|2,638|
|Hall|Lets/Rental|5,238|5,238|5,175|
|Sale|of|Investment|0|0|0|
|Investment|Income|0|1,153|21|1,174|1,146|
|Transfer from|CofS|Trustees|0|0|0|28,871|
|Grant|0|2,000|2,000|0|
|[___aeeaa]——stsa|—SCi|
|=i]|—~C*TR|TD|
|4.|Analyses|of Payments|
|Costs|of Generating|Funds|-|-|:|:|:|
|PN|TN|TN|EN|
|Fabric|Funds|/|
|Account|Account|Bequests|
|Charitable|Activities|poetGeneral|oe |e||
|Giving|to|Grow|23,857|23,857|8,953|
|Presbytery|Dues|646|646|1,659|
|Ministers|Travelling|Expenses|338|338|672|
|Ministers|Telephone &|other|expenses|0|0|0|
|Organist|0|0|0|
|Pulpit|Supply|0|0|100|
|Electricity & Gas|14,282|14,282|11,231|
|Organ|Maintenance|1,686|1,686|0|
|Insurance|2,962|2,962|2,660|
|Manse|Council|Tax|1,783|1,783|0|
|Stationery,|Posts,|Printing,|Wifi.|1,411|1,411|1,164|
|Miscellaneous|Expenses|405|405|746|
|Manse|Expenses|3,107|3,107|1,321|
|Building|Maintenance|and|Repairs|3,323|3,323|3,284|
|Copyright|Licence|308|308|301|
|Life and Work (Net)|0|1)|0|
|Bank|Charges|74|26|100|93|
|Repairs,|maintenance &|decoration|10,930|10,930|28,871|
|[||54,te2]|10,930]|26]|65,138]|61,055]|
|Governance|Costs|-|-|-|-|-|
|Independent Examiners|Fees|a|De|
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Page10
,
Carmunnock Parish Church Notes to the Accounts:
5. Ministers Stipend
The Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers’ stipends and employers contributions for national insurance and housing and loan fund. Ministers’ stipends are paid in accordance with the national stipend scale. For the year under review the minimum was £32,433; Maximum stipend in 5th and subsequent years of service £39,856.
None of the charity trustees have control of any other charities, trusts, community projects, etc. and have not received any payments in respect of their current roles as Trustees.
6. Collections for Third Parties
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|---|---|---|---|
|Christian|Aid|445.00|
|Lodging|House|Mission|130.00|
|Royal|British|Legion|177.00|
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___ £752.00
APPENDIX:
FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES ON BEHALF OF THE CONGREGATION AS AT 31st DECEMBER 2025:
CONSOL FABRIC FUND.
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|---|---|---|---|---|---|
|2025|2024|
|CAPITAL ACCOUNT|Balance|£107,147|£107,145|
|Market Value|as|at|31.12.25|£121,983|£119,873|
|REVENUE ACCOUNT|Balance:|£28,775|£23,159|
|eee|
|TEMPORARY|FUND.|
|Balance|as|at|31/12/2024|
|20|
|Sasine copy deed|- Clason|Hall.|-30|
|Balance as|at 31/12/2025|£30|
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eee
All contributions requested by the Stewardship and Finance Department of 121, George Street Edinburgh have been met in full.
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