THE CHURCH OF SCOTLAND
KILLEARN KIRK
RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED
31 DECEMBER 2025
Congregation Number: 231413 Scottish Charity Number: SC012140 Killearn Kirk (Church of Scotland)
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Trustees’ Annual Report Year ended 31 December 2025
The Trustees present the annual report and accounts for Killearn Kirk for the year ended 31 December 2025.
Reference and Administrative Information
Charity Name Charity Registration Number: Congregation Reference Number:
Killearn Kirk (Church of Scotland) SC012140 231413
Trustees
Jenifer Barrett Susan Beck Dorothy Dunkinson Helen Gee Scott Macintosh Teresa Prescott (resigned 16.11.25) Carole Young
Rev. Stuart Sharp (demitted charge 27.11.25) Karen Heron Elizabeth Mathieson Anne O’Neill Isobel Shaw Doreen Snadden
Minister: Rev.Stuart Sharp (demitted charge 27/11/25) Interim Moderator: Rev. Ramsay Shields (appointed 1/11/25) Session Clerk: Carole Young Treasurer: Robert Ballantyne
Independent Examiner
Jennifer Irvine CA Bell Barr & Company Chartered Accountants 2 Stewart Street Milngavie Glasgow G62 6BW
Bankers
Bank of Scotland, 2 Station Road, Milngavie, G62 8AA
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Structure, Governance and Management
Governing Document
The church is administered in accordance with the terms of the Deed of Constitution (Unitary Form).
Recruitment and Appointment of Trustees Members of the Kirk Session are the charity trustees. The Kirk Session members are the Elders /Trustees 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.
Statistical Return 31st December 2025 Communicants on Church Roll: 242
Adherents: 14 Children and young adults involved in life of Congregation:11 Number of Office Bearers (elders/trustees) 11 Number of Baptisms: 1 Number of Blessings:1 Number of Weddings: 3 Number of Funerals: 15
Organisational Structure
The Kirk Session, which meets 6 times a year, is responsible for the spiritual affairs and the temporal affairs within the church under the Unitary Constitution. The work of the congregation is undertaken by delegating certain responsibilities to the Finance, Property, Mission and Outreach, Pastoral, Worship and Communication teams.
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 pe ople in every parish of Scotland througha territorial ministry. It co-operates with other Churches and various ecumenical bodies in Scotland and beyond.
Achievements and Performance
Following the linkage of Killearn Kirk with Strathnlane Parish Church, the minister continues to lead worship with the two congregations each Sunday. The service in Killearn Kirk is at 10am followed by a service in Strathblane Parish Church at 11.30 am.Members of the church read lessons and lead prayers during the service and will also lead some of the special church services such as the Act of Remembrance at the War Memorial and the Sanctuary Service in December. The Sacrament of Holy Communion is held in March, June, September and December. Other Sunday services are led by members when the minister is on annual leave and occasionally by visiting preachers. This reduces the demand on the minister. Rev. Stuart Sharp accepted a new position as minister of Dundee Law Parish Church with his induction held on 28" October 2025.
Killearn Kirk 1/w Strathblane Parish Church is now in vacancy and were given permission to call a minister by the Presbytery of Perth on 16 November 2025..Rev. Ramsay Shields has been appointed Interim Moderator and Mr. Chris Gordon has been appointed as Locum Minister. It is encouraging to note that attendance at church services has been maintained with around an average of 60 attendees weekly, with special services held during the year welcoming over 150 people. Killearn Primary School hold end of term services in church and join with us to provide goods for our harvest collection for Start Up Stirling and the Christmas gift collection for the Salvation Army, Stirling.
Members of the Outreach Teams continue their work. A Harvest Lunch was held in May to raise funds for Christian Aid. Members provided 53 shoe boxes for the Blythswood Care Christmas Shoe Box Appeal. Many members also assist and organise activities for the Golden Years’ Club, Malawi Group, Thursday Club and other groups within the community. The Guild, with a membership of 44 meets every fortnight for their scheduled meeting and continues with their support of local and national activities. The Book Group meets fortnightly to study and discuss a chosen Christian book. The books are then added to the church library for anyone to borrow. Members joined the Church of Scotland Moderator, Rev. Rosie Frew, online at the World Day Of Prayer in November. Kirk Kids continues to function with a very faithful core of children and helpers, although not necessarily weekly. New ways of working are being considered. Activities are being prepared in order that children can either stay with their parents/carers during the church service or can leave with their helpers to do activities in the halls. The choir meets to rehearse on a Sunday morning prior to the church service with an opportunity to practice additional material for special services. Trustees and members have attended safeguarding courses as appropriate to their role. Others have attended training in audio visual/streaming, leading services, bereavement and pastoral care training. An upgraded visual and sound system has now been installed in the sanctuary, with a new screen, microphones, cameras, mixer unit and a streaming facility. Many people who are unable to join with us in person can now feel part of our worshipping community online. The audio and visual sound system has also been upgraded in the halls. The external stonework on the Tower and Spire has been fully refurbished and re-pointed after a stone at the top of the spire was dislodged in a major storm in January 2025. There has also been the usual ongoing maintenance of buildings that are in daily use. The halls are widely used by a wide range of community users, including Dance for Parkinson’s, Active Stirling, fitness activities, toddlers/children/young people groups, Probus, Thursday Club (older age group), parties and coffee mornings. Strathendrick Singers have held two concerts in the Sanctuary. Services are held in the Church for weddings and funerals and some have had teas held in the halls following these services. The Session House is also used as a meeting facility. The church is here for anyone in need, for happy occasions and for moments of sadness. Our small pastoral team can be called upon to visit and care, while a prayer group can offer support and encouragement to others. The trustees are aware that we have to engage with the younger community and need to consider and challenge ourselves in how we provide the appropriate meetings/church services to suit all, recognising that church is not just about sitting in a pew.
Grateful thanks are extended to the office bearers and all the others in the congregation who are faithful, committed and active in their service to the church and community.
Statement of Risk Management.
It is the Trustees’ policy to hold reserves of approximately six months’ expenditure including designated funds. The principal sources of income are through monthly standing orders, online giving and freewill offering.
Statement of Trustees’ Responsibilities
The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the position of the church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustees Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. 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.
Financial Review
Bank balances increased from £11,530 to £23,909 this was after net sales of shares totalling £3,363 and the receipt of £106,203 from funds held on our behalf by the General Trustees in Edinburgh — the latter to fund major Fabric costs. The General Fund, which covers the day-to-day running of the church had a surplus of £13,707 (.Deficit £10,391) and included £20,000 from Legacies (Caram Trust £5,000,,Isobel Roach Estate £5,000 and Paul Charitable Trust £10,000). Fabric Fund had a deficit of £4.440 (surplus £14,430) —this deficit after expenditure of £111,715 mainly on the refurbishment of the steeple and the AV upgrade, offset by the receipt of £106,203 from funds held on our behalf from Church of Scotland in Edinburgh.
Total funds are made up as follows-
| 2025 | 2024 | |
|---|---|---|
| UnrestrictedFunds | £144,221 | £134,575 |
| RestrictedFunds | £156,738 | £150,032 |
| Fundsheldby Gen. Trustees | £ 98,641 | £192,946 |
| Total | £399,600 | £477,553 |
The £24,970 civil court action referred to in last year’s Financial Review was settled out of court by the receipt of £16,000.
Approved by the Trustees and signed on their behalf by:
Carole Young ; a i Session Clerk, Killearn Kirk §[4][April][ 2026]
Report of the Independent Examiner to the Trustees of Killearn Kirk
I 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.
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. 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 I do not express an audit opinion on the view given by the accounts.
Independent examiner’s Statement
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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: e to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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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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© to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jennifer Irvine ; CA ¢ae hi Apso
Bell Barr & Company Chartered Accountants 2 Stewart Street Milngavie Glasgow G62 6BW
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10 Apwk Idle
KILLEARN KIRK
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|Receipts and Payments for Year ended December 2025|Unrestricted|Restricted|Total Funds|Total|Funds|
|2025|2024|
|£|£|£|
|Income|and|endowments|from:|
|Donations|79.379|0|79.379|90.333|
|Charitable Activities|11.675|2,860|14.535|9.943|
|Bank and Deposit Income|0|0|0|0|
|Investment Income|6.014|2.068|8,082|6,977|
|Receipts from General Trustees|106.203|0|106.203|0|
|Sale of Shares|0|3,363|3363|54,651|
|Other Trading Income|0|992|
|Total Income|203,271|8,291|211,562|162,896|
|Expenditure|on:|
|Payments|to General Trustees|0|0|0|12.500|
|Cost of|Generating Funds|1.458|1.542|3,000|3.000|
|Charitable Activities|192,254|3.335|195,589|98.178|
|Purchase|of Shares|53,103|
|Govemance Costs|594|0|594|576|
|Total|Expenditure|194,306|4,877|199,183|167,357|
|Excess of|Payments over Receipts|8.965|3,414|12,379|(4,461)|
|before transfers|0|0|
|0|0|
|Transfers|0|0|
|0|0|
|Excess ofPayments over Receipts for the year|8,965|3,414|12,379|(4,461)|
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KILLEARN KIRK Statement of Balances at 31 December 2025
| Unrestricted | Restricted | TotalFunds | ||||
|---|---|---|---|---|---|---|
| 2025 | 2024 | |||||
| OPENINGBANKBALANCES | (22) | 11,552 | 11,530 | 15,991 | ||
| MOVEMENTINYEAR Excess ofreceipts over payments |
8,965 | 3,414 | 12,379 | +461 | ||
| CLOSINGBANKBALANCES | 8,943 | 14,966 | 23,909 | 11,530 | ||
| INVESTMENTSATMARKETVALUE | 135,278 | 141,772 | 277,050 | 273,077 | ||
| ASSETS | ||||||
| TaxRecoverable | 632 | - | 632 | 1166 | ||
| VATRecoverable InvestmentIncome DuefromStrathblane |
6,614 1.395 1,483 |
465 | - | 6,614 1.860 1.483 |
2430 1.862 1.553 |
|
| 390 | ||||||
| Total | 10,124 | 465 | 10,589 | 7,401 | ||
| LIABILITIES | ||||||
| CarExpeses Heating&Lighting ManagementFees Repairs&Maintenance |
335 2.191 374 130 |
; 376 0 |
335 2,191 750 130 |
0 2343 750 1407 |
||
| Total | 3,480 | 316 | 3,856 | 4950 |
Although the above assets and liabilities relate to 2025, they have not been included in the accounts as they were received or paid in 2026.
oF & The Accounts were approved by the Kirk Session on ? - April 2026.
For and on behalf of the Kirk Session
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A neGP
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Robert Ballantyne, Treasurer
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DLoowra Aeure °
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Carole Young, Session Clerk
KILLEARN KIRK Notes to the financial statements for the year ended 31 December 2025
1.Trustee Remuneration and Related Party Transactions
One trustee had a personal interest in transactions related to production of the Kirk magazine to the value of £728. The trustees were reimbursed expenses in respect of necessary church supplies to the value of £9,745 which included minister’s travel, telephone and manse council tax of £6,104.
2.Movement in Funds
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|---|---|---|---|---|---|---|
|As at 1.3.25|Incoming|Outgoing|As at|Note|Value of|
|Resources|Resources|31.12.25|Investment|
|memo|only|
|£|£|£|£|
|Unrestricted Funds|
|General|(6,521)|95.257|81.550|7,186|39.330|
|Emergency|17.033|52|384|16,701|35.472|
|Organ Maintenance|3.436|-|-|3.436|0|
|Mission|651|§1|51|681|4,635|
|Fabric|(14,621)|107.881|112.321|(19.061)|55,841|
|(22)|203.271|194.306|8.943|135.278|
|Restricted Fands|
|KK Guild|1.946|2860|2.920|1.886|0|
|Flower|Fund|1.440|-|-|1.440|0|
|Traidcraft|1141|:|27|L114|0|
|Helen Jameson Bequest|7,025|3.431|1.930|10.526|141.772|
|11.552|8.291|4.877|14.966|141,772|
|TOTAL FUNDS|11,530|211,562|199,183|23.909|277,050|
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Purposes of Funds
Restricted Funds
The Helen Jamieson Bequest is to be used for the provision of facilities for youth members of Killearn Kirk. Killearn Kirk Guild is an operating account for receipts, expenses and donations made by the Guild. The Flower Fund is used to buy flowers for the decoration of the Church. The Traidcraft Fund is used for the purchase and sale of Traidcraft goods and to make donations to the Church overseas.
Unrestricted Funds
The Fabric Fund is used for the maintenance of the Church, the Manse and the Church Halls and for the replacement of equipment. The Emergency Fund is used for extraordinary expenditure or to assist other Unrestricted Funds. The General Fund is used for congregational purposes.
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|3.INCOME & EXPENDITURE BY FUND|
|ee|=|=|Co|
|IPR|i|id|Gael|| i|ll|m=|||6|
|roses|Total|Total|
|Ca|a|a|Se|GR|(GSR|
|Y|—Tponations ||LCCTTCd]FCr)TCC CPC CUP|CC|CC|Td|
|i—weo|||oes|TSCOCdTCCSCdC(‘;«éjwo|[|TUT|UT|UT|oT|6s]|||sed|
|t—Joittaa|aa]|)SCdCSC~dYCSCSC~dYSC|aes|||CE|ol Taz]|||32640)|
|—Traxrecovery|||saat||||||||semal[|[||[of|||saa|||a6|
|-—Toiate||||aes|PSCdTCSCTCdTCSCSCSCd:C|af|||TT|asl|||
|—Bonations |||zerot|||||||||2eolf|||[||||of|||ae|||_|ass|
|-—Tregacies||||2000;||||||||2oo/|||||||||=|~J|I|20000]|||__|27000)|
|rt|CC|(CSCtC“‘édrS:C“‘<‘(C‘i|
|| —Totalbonations|||waml||||||||-|||waif|-|[||[||||olf|7379||| 90329]|
|7||.||.|-|||||||||{{|7|yy]|{UT|
|ee|YC|SS GS|i|CC|YG|6 GO|
|—Tchartabieactvities|||||||||||I||[||[To]|i]|fT|
|I —Tcontrib.ex|Organisations ||2000].||||||||aoool/|||||||||of||_|sooo|||709)|
|| —Iweddings &Funerals|||67a].|||-+||||||ei]|||||~~|||Sd]|Sl|||os]||
|—luseofpremises|||90m}|||||||||sos]|||||||||ol|||sonal|||7729|
|t—otherincome|||906|||'||||||se]|||sat|Ss] S||a9|||asa]|||987|
|| —Tincome exinvests.|||4,203}|167a||52]|ai]|||6ora|||2oe8||||||||20a]|||sosz||||977|
|—Trund-raising)|1|-|||- 1|||||||of|||aav{f|]|saa]|azar]|saa|
|-—Tponationa||—Trotal|Charitable Activities|[SCC15,878||1.678||52||ei|SCSdTCC~C‘dTSCSC<‘iCYC(CSCd-|||az6a9|||2068||te2860|||sa||492] Taal||2en7]|||7010|
|rT|||||7|||||||||[F|[oy]|[|TT|Uf|||
|oraLincoME||||95257||1678||52||a1]|-|||970sa|||2008||2e60/|||——|—492s||||_sor996]|||08245|
|a|eee|ee,|(|||RRA|es|eens (ees|||es|i|ee|
|Sa|A|a|A|6|a|(OG|
|YIcostofGenerFunds|||||||||||I]|||[||[oy|fT|
|I|—Tinvest.Mers'Fees|||ai7|o06||aga|_sal—=s«|~—aasal ||asaz[|[||||asaal|||000]|||2000)|
|—Tcharitableactivities|||.||||||||||||||||||[|{]|{{|||
|—TewingforGrowth|| azo|||||__||azomil||||||[Tf|||a022||||3974|
|—Tpresbyterybues|||43amt|||||||||ssaif|||||[||of ||azz]|aa|
|| —Imunisterstxenses|| 21911|||||||asalf|||||||of Jaana|||aay|
|| —Trepairs& Maintenance|||2i9|unmis|||_||||aaasaal||||Ss] S||||||a9za]|||5066)|
|—~Tcouncittax||||2sea||||||||||soalf|||||||||of|sa]|||33:9)|
|—Tneat&ugne]|||azseat|||||||||saseai[|||||||[of ||saasaf|||sai|
|-—Tinsurance |||6198|||||||||asal||||||[||||of [apa]|||aaa|
|t—~Torgan|||ast|SCTSSCSC~SC“(‘Cér Sasi|TUT|ass|||aoe|
|| —otherBuildingcosts|||6420]|||||||||azl||||||||||of|||eazol|||__ 637|
|| —other|expenditure|||6337||||||||||6.a7|||aa]|7wo||||a7]|sas| ||7522]|||5250|
|-—ponations|||||a02|||||||||aom{||||2asof|||aasof|||3222]||||1625)|
|| —Trotal|charit.|Activities|||e0,956[112,321||38a]|51]|||193,712|||1930]|2920|—|——27|__a877||||198,589]|||101178|
|aa)|eas ieee|ARNE|ADRS! (EEL|RES SEEN|RN|||eens ae)|ees|5|eee|
|| —Teovemancecoss.|||1|SOUrdYSCSCdCOSC‘~dTSC<C~CidC(<;CT:CSCSdEC|
|| —Tindep. Exam.rees|||saat||||+||||self|[||||||TT|sal|||56|
|—|.._|tt.|tt|||||[|7|[J|)He_o4tH4|
|es|SS A|RS|CO|GO (C6|
|rfJO|
|||Total|expend!|||81550]|112321)|38a|sa|____||194,306| ||1930|2920||——27|4az77||||199,183]|||01754|
|ay (eee|ee|A|||RE||| NS|see|eee|ees fe|
|| —Tsurpius/(beficity|||48707]|-aaoeaa||332)|30]|_—«|--a7.aaa||||_a3al—-6o)~—S||SS|-27]—sa||||-97,287||||6,493]|
|-—Tpurchaseofnvests.||_|.||||||||||i|||[||J]|[{|J]|-53103||
|r—|saleofinvests.|||-‘||-+||—+||+i||||‘|||36a]|~—|sd]|||a63]|||3363]|||saesa|
|| —TrromGenerattrustees||||106,203]|||(||||aoe2oaj||S||S| ~—Ss| 3S] S||106,203]|||-12500)|
|[—Iwetrorvear|||43707] -aaao||-332||30]|(| aaes||||__s50a]__—-60o—S ||-27]__—|anal|||12379|||-aaoa]|
|7|||.|||[||||||||j([||||[J]|TT]|1]|
|——|||t||||||||faa|
|||—TopeningBalonce|||6521]|-aa,e2a||17,033)|o51||3436]|-22||||7,025||1,946]|1,440]|2.241]|21,552]|||11,530]||||15,994]|
|T—Tclosing|Balance|||7186]|-19061]|16701]|81]|3436]|8943||||10526| |1886]|1440]|i1a4]sase6|||_23909|||||11530]|
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4.Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers’ stipends and employer’s contributions for national insurance, pension and housing and loan fund. Ministers’ stipends are paid in accordance with the National Stipend Fund rates —-Minimum Stipend- £32,433; Maximum Stipend in 5“ and subsequent years of service - £39,856
5.Funds Held on Behalf of the Congregation by the Church of Scotland General Trustees
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|---|---|---|---|
|2025|2024|
|£|£|
|CAPITAL ACCOUNTS|
|Fund Market Values|
|Consolidated Fabric Fund|29.005|96.690|
|Credit Balances held at 31 December|29.005|96,690|
|REVENUE|ACCOUNTS|
|Opening Balance — Fabnic Fund|3.095|1.567|
|Interest and Dividends|3.442|35|26|
|iLess|drawn|5.440|
|Closing Balance —|Fabric Fund|3,095|5,093|
|TOTAL FUNDS|32,100|101,783|
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In addition to the above, The Investors, Trust have £66,541 (2024 £91,163) invested directly in the Growth Fund/Deposit Fund — available for either capital or revenue expenditure.