The Church of Scotland
Old Kilpatrick Bowling Parish Church
Trustees’ Report and Financial Statements Year ended 31 December 2025
Congregation No: 181212 Scottish Charity No: SC011630
Old Kilpatrick Bowling Parish Church Trustees’ Report and Financial Statements Year Ended 31 December 2025
Contents:
| Contents: | Page |
|---|---|
| Reference and Administrative Information | 1 |
| Trustees’ Annual Report | 2-4 |
| Report ofthe independent examiner | ) |
| Receipts and Payments Account | 6 |
| Statement of Balances | 7 |
| Notes forming part of the financial statements | 8-9 |
| Appendix1 | 10 |
Old Kilpatrick Bowling Parish Church Trustees’ Report and Financial Statements Year Ended 31 December 2025
The Trustees present the annual report and accounts for Old Kilpatrick Bowling Parish Church for the year ended 31 December 2025.
Reference and Administrative Information
Charity Name: Old Kilpatrick Bowling Parish Church of Scotland Charity Registration Number: $C011630 Congregation Reference Number: 181212 Contact Address Old Kilpatrick Bowling Parish Church of Scotland 175 Dumbarton Road Old Kilpatrick Glasgow G60 5JQ
Trustees
Principal Office-bearers
Minister Vacant Session Clerk Lynn Hart to October 2025 then Joyce Dornan Minute Secretary Lynn Hart Church Treasurer Joyce Dornan Gift Aid Joyce Dornan Property Convener Andrew Murray Safeguarding Co-ordinator Kathleen Leitch Presbytery Elder Andrew Murray
Elders
Sandra Dalziel Gayle Dornan Joyce Dornan Lynn Hart Andrew Murray Lynn Murray May Nicholson Jeanette Robertson
Independent Examiner
Linda Chalmers FCCA Chalmers Accountants 85 Glasgow Road Dumbarton G82 1RE
Bankers
Royal Bank of Scotland Sylvania Way Clydebank, G81 1TS
Page 1
Old Kilpatrick Bowling Parish Church Trustees’ Report and Financial Statements Year Ended 31 December 2025
The trustees present the annual report and accounts for Old Kilpatrick Bowling Church for the year ended 31 December 2025.
Structure, Governance and Management
The church is administered in accordance with the terms of the Deed of Constitution (or Deed of the Constitution Unitary Form) and is subject to the Acts and Regulations of the General Assembly 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 to deal with the spiritual affairs and discipline within the Church and to contribute to the management affairs of the Church.
The Kirk Session meets twelve times a year. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. Elders are appointed to visit each of the church organisations and they report back to the Kirk Session.
Members of the congregation are invited to join Session teams which are Worship, Pastoral, Finance, Education and Marketing, Property, and Social and Fundraising. Members contribute their skills and commitment in the management of affairs in the Church. The Finance Committee deals with the management of funds while the Property Committee looks after the maintenance of all buildings.
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 of every parish in Scotland through a territorial ministry. It co-operates with other churches in various ecumenical bodies in Scotland and beyond.
Service of Worship
Old Kilpatrick Bowling Parish Church has one place of worship and serves the villages of Bowling, Milton and Old Kilpatrick. At least one service has been held every week in Old Kilpatrick Bowling Parish Church at 11.00am
We are most grateful to Rev. Yvonne Smith, who was our Interim Moderator until September 2025 and we now have Rev. Barbara Ann Sweetin as Interim Moderator and to all Ministers, Readers and Elders who have conducted our Services. We are still in a vacancy and await the outcome of the Presbytery Plan for us to enter with Damuir Barclay Church. In October 2025 we entered into a Parish grouping with Dalmuir Barclay Church and will hold joint Services and Session meetings on occasions. A joint Maundy Thursday and Good Friday Services were held using each Church.
An open air service is held at the Cenotaph on Remembrance Sunday, led by the Boy’s Brigade. This is supported by the other youth organisations and the wider community.
Youth Activities
The Boys Brigade meets on Monday evenings. They provide a badgework programme for 30 boys fram the age of five upwards. The Captain, lan Stormonth, and the officers have all been trained to Boys Brigade standards. Boys work towards their Queen’s Badge achievement and can follow this with leadership training. The young men are encouraged to realise their potential and look out for one another. The Captain and officers all hold Church of Scotland PVGs.
Page 2
Old Kilpatrick Bowling Parish Church Trustees’ Report and Financial Statements Year Ended 31 December 2025
Social and Fundraising
The main Social and Fundraising events, which involve the congregation, the organisation and the members of the local community are mainly soup and sandwich lunches after the Church service a few times a year, including a Christmas lunch this year at the Glen Lusset. Our Christian Aid Coordinator Kathleen Leitch organised a cream tea for Christian Aid
Achievements and Performance
Special Services at Easter and Remembrance Sunday were held. Communion Services were celebrated on various Sundays throughout the year.
Our Support is still given in Christian Aid, organised by Kathleen Leitch.
The Church contributed to the Presbytery scheme which supports 2 children from poor families in the Holy Land through their education. Also to the Moderators appeal for Milawi.
Our property convener maintains the upkeep of the manse, halls, grounds and the Church. The general décor of the manse is up to date.
Throughout the year there were 12 funerals, no weddings and 1 baptism.
Risk Management
The trustees have reviewed the operational and functional risks to which the Church is exposed and have established procedures to mitigate the identified risks.
Statement of Trustees’ Responsibilities
Charity law requires the trustees to prepare financial statements for each financial year which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:
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e select suitable accounting policies and then apply them consistently; ¢ make judgments and estimates that are reasonable and prudent; e state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements:
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e 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. 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.
Approved by the Trustees and signed on their behalf, 1 March 2026
Joyce Dornan Session Clerk
Page 3
Old Kilpatrick Bowling Parish Church Trustees’ Report and Financial Statements YearEnded202500000 31 December
Financial Review
Our stated Financial Policy is fo fund the day-to-day expenditure through our General Fund, which, at the year end had a balance of £11,319 (2024-£9,301).
In addition to our General Account balance we continue to hold locally funds designated ‘Pearl Cameron Memorial Fund’ with a year end balance of £41,891 (2024 - £41,429).
As noted in the accounts a bank balance of £679 is held in respect of the church fete account which operates under the auspice of the parish and was consolidated in the accounts. These are listed separately as designated funds for the use of these church organisations.
Funds held on behalf of the congregation by the Church of Scotland General Trustees are summarised in the Appendix to the accounts.
Weekly offerings are down on the previous year by £901 and the Gift Aid tax reclaimed has decreased by £120.
Overall expenditure in the year totalled £47,316 which is up by £16,600 on the previous year. The major fluctuation was the increase in Giving to Grow payments and the increase of Counci! Tax and all other movements can be seen at note 4.
Reserves Policy
The charity trustees have considered the reserves required and have taken in to account their current and future liabilities. It is the Trustees’ policy to hold reserves of approximately 18 months expenditure including designated funds. At the year end the Church held total funds of £53,889 of which £679 had been designated for the various church organisations and the remaining balance represents unrestricted funds of £53,210.
Page 4
Old Kilpatrick Bowling Parish Church Trustees’ Report and Financial Statements Year Ended 31 December 2025
Independent Examiner’s Report to the Trustees of Old Kilpatrick Bowling Parish Church
| 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’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 2006 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 2006 Accounts Regulations. 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
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which gives me reasonable cause to believe that in any material respect the requirements: e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations,
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e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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towhich, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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SA“ he hron
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Date: 01/03/2026
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Linda Chalmers FCCA Chalmers Accountants 85 Glasgow Road Dumbarton G82 1RE
Page 5
Old Kilpatrick Bowling Parish Church Trustees’ Report and Financial Statements Receipts and Payments Account Year Ended 31 December 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Designated|Restricted|Total|Total|
|Funds|Funds|Funds|
|Note|2025|2025|2025|2025|2024|
|£|£|£|£|£|
|Receipts|
|Offerings,|tax|recovered|and|
|other donations|3|31,426|215|-|31,641|31,418|
|Legacies|=|-|=|7|<|
|Investment income|1,844|-|-|1,844|1,855|
|33,270|215|-|33,485|33,273|
|Rental|of premises|12,066|-|-|12,066|10,501|
|Other|receipts/Pulpit Supply|3,800|-|-|3,800|-|
|Total|Receipts|49,136|215|:|49,351|43,774|
|Payments|4|
|Costs|of generating|funds|-|-|-|-|=|
|Charitable|activities|45,156|660|-|45,816|29,216|
|Governance|costs|1,500|-|-|1,500|1,500|
|Total|Payments|46,656|660|-|47,316|30,716|
|Surplus for year|2,480|(445)|-|2,035|13,058|
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Page 6
Old Kilpatrick Bowling Parish Church Trustees’ Report and Financial Statements Statement of Balances Year Ended 31 December 2025
| Unrestricted | Designated | Restricted | Total | Total | ||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | ||||
| Note | 2025 | 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | £ | ||
| At 31 December 2025 | ||||||
| Bank and Deposit Balances | ||||||
| Bank and deposit balances brought | ||||||
| forward | 50,730 | 1,124 | - | 51,854 | 38,796 | |
| Movement in Year | ||||||
| Excess of Receipts over Payments | ||||||
| forthe year | 2,480 | (445) | - | 2,035 | 13,058 | |
| Bank and Deposit balances carried | ||||||
| forward | 53,210 | 679 | - | 53,889 | 51,854 | |
| investments at market value | ||||||
| (cost £25,247) | 28,177 | - | - | 28,177 | 27,225 | |
| Assets | ||||||
| Gift Aid Receivable | 1,071 | - | - | 1,071 | 1,150 | |
| Liabilities | ||||||
| Costsnotyetbilled | 1,500 | - | - | 1,500 | 1,500 |
The accounts were approved by the Kirk Session and Financial Board on 1 March 2026. For and on behalf of the Kirk Session and Financial Board
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—DoenCA
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Joyce Dornan Treasurer
Page 7
Old Kilpatrick Bowling Parish Church Trustees’ Report and Financial Statements Notes to the Accounts Year Ended 31 December 2025
1. Trustee Remuneration and Related Party Transactions
There was no trustee remuneration or related party transactions to report during the year other than the amount of £3,124.53 paid to Lynn Murray who is an Elder and also the Facilities Co-ordinator.
- Movements in Funds
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As at Receipts Payments Transfers Transfers As at
01/01/25 In Out 31/12/25
Unrestricted Funds
Designated Church Fete 1,124 215 (660) - - 679
1,124 215 (660) - “ 679
General Fund 9,301 48 674 (46,656) - - 11,319
Pear Cameron Memorial Fund 41,429 462 - “ - 41,891
51,854 49,351 (47,316) - - 53,889
Restricted Funds - - - - - -
Endowment Funds - - - - - -
Total Funds 51,854 49,351 (47,316) - - 53,889
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Purposes of Designated Funds
All of the above designated funds: The trustees have set aside funds for the use of the above Church organisations and projects.
Page 8
Old Kilpatrick Bowling Parish Church Trustees’ Report and Financial Statements Notes to the Accounts Year Ended 31 December 2025
| Unrestricted | Designated | Restricted | Total | Total | ||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | ||||
| 2025 | 2025 | 2025 | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| 3. | Offerings, tax recovered | |||||
| and other donations | ||||||
| Offerings | 25,600 | - | - | 25,600 | 26,501 | |
| Tax Recovered on Gift Aid Donations | 3,373 | - | - | 3,373 | 3,493 | |
| Donations | 2,453 | - | - | 2,453 | 1,200 | |
| Organisations' voluntary income | - | 215 | - | 215 | 224 | |
| 31,426 | 215 | - | 31,641 | 31,418 | ||
| 4. | Analysis of Payments | |||||
| Costs of generating funds | ||||||
| Offering envelopes | - | - | - | - | - | |
| Charitable Activities | ||||||
| Giving to Grow | 16,537 | - | - | 16,537 | 6,898 | |
| Pulpit Supply | 4,000 | - | - | 4,000 | 4,300 | |
| Presbytery dues | 441 | - | - | 441 | - | |
| Minister/locum expenses | 33 | - | - | 33 | - | |
| Other staffing costs | 3,125 | - | - | 3,125 | 2,844 | |
| Fabric repairs and maintenance | 5,903 | - | - | 5,903 | 5,173 | |
| Church Office Expenses | 256 | - | - | 256 | 660 | |
| Heat and Light | 4,550 | - | - | 4,550 | 3,602 | |
| Insurance | 5,063 | - | - | 5,063 | 4,767 | |
| Council Tax | 4,457 | - | - | 4,457 | - | |
| Licences | 626 | - | - | 626 | 740 | |
| Church organisations | - | 660 | - | 660 | 56 | |
| Other expenses | 165 | - | - | 165 | 176 | |
| 45,156 | 660 | - | 45,816 | 29,216 | ||
| Governance Costs | ||||||
| Independent Examiner's fees | 1,500 | - | - | 1,500 | 1,500 | |
| Other payments | ||||||
| Purchase of assets | - | - | - | - | - | |
| Purchase of investments | - | - | - | - | = | |
| 1,500 | - | - | 1,500 | 1,500 |
5. Minister's Stipend
All Church of Scotland congregations contribution 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 (in the 5'" and subsequent years of service) £39,856.
Page 9
Old Kilpatrick Bowling Parish Church Trustees’ Report and Financial Statements Appendix 1 Year Ended 31 December 2025
Funds Held on Behalf of the Congregation by the Church of Scotland General Trustees
Revenue Account Debit balance at 31 December (Fabric Fund) Capital Account Credit balance at 31 December (Fabric Fund |) Credit balance at 31 December (Fabric Fund Il)
Temporary Funds
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2025 2024
£ £
(2) -
- -
- -
(2,520) -
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Investments Held on Behalf of the Congregation by the Church of Scotland Investors Trust As at 31 December 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Growth Fund | ||
| General Purposes | 3,096 | 2,871 |
| Consolidated Fabric Fund | - | - |
| 3,096 | 2,871 | |
| Income Fund | ||
| Congregational Purposes | 25,081 | 24,354 |
| TOTALS | 28,177 | 27,225 |
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