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← Mid Nithsdale Parish Church of Scotland

2025-12-31-accounts

The Church of Scotland

Mid Nithsdale Parish Church

Year to 31[st] December 2025

RECEIPTS AND PAYMENTS ACCOUNTS

Congregation No: 070460

Charity No: SC 012722

Reference and Administrative Information

Charity Name:

Mid Nithsdale Parish Church

Charity Registration Number: SC012722 Congregation Reference No: 070460 Contact Address: Mr Douglas J Simpson Hamnavoe Corstorphine Road Thornhill Dumfriesshire DG3 5NB

Trustees

Mr P Clemson(resigned 01/01/2025), Mrs S Clemson(resigned 01/01/2025), Ms L Connelly, Mr R Gibson, Mrs A Hiddleston(resigned 01/01/2025), Mr N Hiddleston, Mr W Prentice, Mrs E Renicks, Mr D Simpson, Mr S Smith, Mrs W Thomson. Mrs J Beattie, Mrs M Bromilow, Mr D Dick, Mrs J Dick, Mr J Fawcett, Mr K Hiddleston, Mrs M Irving, Mr R Kinkead, Mr R Lamb, Mr J Millar, Mrs B Moodycliffe, Mrs M Murray, Mrs J McAleer, Mrs A McKinlay, Mrs G McKinley, Mr R McKinley, Mr D McMeeken, Mr R Thomson (all appointed 01/10/25)

Principal Office-bearers

Full time post is vacant. Assistant minister Rev Christopher Watt Minister: (transferred to Dalkeith Nov 2025). Locum Minister (Closeburn) Rev W McKenzie Interim Moderator Mr D Gibson (deceased 01/10/25) Post now vacant Session Clerk: Mrs E Renicks (resigned 30/09/25) Mr D Dick (appointed 01/10/25) Clerk to the Board: Mrs S Clemson (resigned 30/09/25) Church Treasurer: Mr D Simpson

Independent Examiner D R Mitchell B.A., C.A. Farries, Kirk & McVean Dumfries Enterprise Park Heathhall Dumfries DG1 3SJ

Bankers

Bank of Scotland Thornhill (80-19-02) Branch P.O. Box 1000 BX2 1LB

1

Trustees’ Annual Report

Year ended 31 December 2025

Structure, Governance and Management

Governing Document

The Church is administered in accordance with the terms of the Deed of Constitution.

Recruitment and Appointment of Trustees

Members of the Kirk Session and the Congregational Board 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. The Congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting. From 1[st] October 2025, congregational boards were disbanded.

The Kirk Session is indebted to those board members and elders who have retired or resigned during the past year. Their service and dedication to the church is much appreciated and we hope that they will be able to participate in the activities of the church family for many years to come.

Organisational Structure

The Congregational Board is chaired by the minister and meets at least eight times in a year. The Kirk Session which meets at least six times a year is responsible for spiritual affairs within the church.

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. 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.

Currently, following a Union of Closeburn, Durisdeer, Penpont and Thornhill churches, services rotate between the three churches, with Durisdeer church remaining closed.

Services of worship are held in one church every Sunday morning and communion services are held quarterly. Christmas Eve service is traditionally shared between the churches.

A Messy Church takes place once a month in Thornhill Community Centre.

Board Buddies takes place in the Friendship Club, Thornhill monthly. This activity provides board games for one hour followed by a light lunch.

Regular coffee mornings have been held over the winter months and have been well supported.

2

Trustees’ Annual Report (cont)

Year ended 31 December 2025

Achievements and Performance

An updating and verification of the roll was undertaken in 2025. After the union of the churches and at the close of the current year there were 457 members on the roll (2024: 92 Thornhill only).

The congregation undertakes annual fundraising for Christian Aid.

Mr Colin Bell, Mrs Margaret Gladstone and Mrs Katherine Marsh play the organ regularly at the various venues and the congregation greatly value their contribution to Sunday services. Mr Ranald Lamb operates the Digital Hymnal at other times.

Financial Review

The principal source of Church income is weekly offerings. A significant number of members have signed monthly bank standing orders both for Gift Aid and Freewill Offering purposes.

There are 53 Gift Aid donors.

Non Church attenders are extremely generous to the Church and the Finance Committee is grateful for their support.

Reserves Policy

The Trustees elected to produce Receipts and Payments based accounts, which the church is entitled to produce due to the size of its income, in order to simplify the accounting process.

Following the union with Closeburn, Durisdeer, Penpont and Thornhill the Trustees held reserves of £174,700 (2024: £92,480) in unrestricted funds at the end of 2025. £25,778 (2024: £10,349) being designated for the Fabric Fund and £53,931 (2024: £53,931) for the Contingency Fund. The remaining £94,992 (2024: £28,200) represents money held in the General Fund, Organ Fund, Guild Fund and Sunday School Fund.

Restricted funds of £3,073 (2024: £2,456) and Endowment funds of £180 (2024: £180) were held at the year end.

The Contingency Fund is used to meet any shortfall in Giving to Grow payments.

It is the Trustees’ policy to hold reserves of at least a year’s expenditure.

3

Independent Examiner's Report to the Trustees of Mid Nithsdale Parish Church

I report on the accounts of the charity for the year ended 31[st] December 2025 which are set out on pages 6 to 9.

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

An 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 I 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

Name: D R Mitchell B.A., C.A.

Address: Farries, Kirk and McVean, Chartered Accountants Dumfries Enterprise Park Heathhall Dumfries DG1 3SJ

Date:

5

Trustees’ Annual Report (cont)

Year ended 31 December 2025

Statement of Trustees' Responsibilities

The members of the Kirk Session / Congregational Board 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 / Congregational Board 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 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.

Approved by the Trustees and signed on their behalf,

Mr D Dick

Session Clerk

Date …………………………..

4

Mid Nithsdale Parish Church Receipts and Payments Account Year ended 31 December 2025

Receipts
Note
Donations
3
Legacies
Activities for Generating Funds
Bank & Deposit interest
Investment income
Endowment Income
Glebe Rent
The Transfer of Union Balance
Insurance Claim
VAT Refund
Total Receipts
Payments
4
Costs of generating funds
Charitable activities
Governance costs
Other Payments
Total Payments
Transfers
From General Trustees re
payment of Insurance Premium
Excess of Receipts over
Payments
for
the
year
before transfers
Excess of Receipts over
Payments for the year		 Unrestricted
Funds
2025
£
30,115
0
852
562
8,258
39,786
5,325
1,774
5,904
92,966
684
0
146,439
261
63,719
240
0
64,220
82,220
0
82,220		 Restricted
Funds
2025
£
0
0
0
0
2,210
2,210
0
0
0
183
0
0
2,393
0
1,776
0
0
1,776
617
0
617		 Endowment
Funds
2025
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0		 Total
2025
£
30,115
0
852
562
10,468
41,997
5,325
1,774
5,904
93,149
684
0
148,833
261
65,495
240
0
65,996
82,837
0
82,837		 Total
2024
£
20,449
0
1,057
0
9,997
31,503
5,182
1,500
0
0
0
1,010
39,195
252
26,457
0
0
26,709
12,486
0
12,486

6

Mid Nithsdale Parish Church

Statement of Balances

At 31 December 2025

Note
Bank & Deposit Balances
Bank & deposit balances
brought forward
Movement in year:
Bank & deposit balances
carried forward
Investments at market value
(cost £273,657)
Assets
Lawn Mower
Gift Aid Receivable – estimated
Excess of Receipts over Payments for the year		 Unrestricted
Funds
2025
£
92,480
82,220
174,700
322,644
0
5,000		 Restricted
Funds
2025
£
2,456
617
3,073
111,594
0
0		 Endowment
Funds
2025
£
180
0
180
0
0
0		 Total
2025
£
95,116
82,837
177,953
434,238
0
5,000		 Total
2024
£
82,630
12,486
95,116
286,484
1,680
2,500

The accounts were approved by the Kirk Session and Financial Board on / /

For and on behalf of the Kirk Session and Financial Board

________ Session Clerk

________ Treasurer

7

Mid Nithsdale Parish Church Statement of Balances

Notes to the Accounts

1. Trustee Remuneration and Related Party Transactions

No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.

2. Movements in Funds

Unrestricted funds
Designated Fabric Fund
Designated Organ Fund
Designated Sunday School Fund
Designated Guild Fund
Contingency Fund
General Fund
Restricted funds
Designated Roof and Restoration Fund
Hardship Fund
Bequest Fund
Endowment funds
Rev D Black Burial Ground
Mrs Broadfoot Burial Ground
Total funds		 At 1 Jan
2025
£
10,349
1,619
393
0
53,931
26,189
92,481
2,080
0
376
2,456
123
56
180
95,117		 Receipts
£
18,479
3,450
0
111
0
124,399
146,439
2,177
183
33
2,393
0
0
0
148,833		 Payments
£
3,051
375
0
0
0
60,794
64,220
1,776
0
0
1,776
0
0
0
65,996		 Transfers
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0		 At 31 Dec
2025
£
25,778
4,694
393
111
53,931
89,794
174,700
2,481
183
409
3,073
123
56
180
177,953

Purposes of Endowment Funds

There is hardly any income from the Rev D Black Burial Ground Fund or the Mrs Broadfoot Burial Ground Fund and they have not been used for many years as the Dumfries and Galloway Council attends to the graves in our Church Cemeteries.

Purposes of Restricted Funds

Roof and Restoration Fund: This a fund to be used specifically for repairs to the church roof and refurbishment of the church.

Bequest Fund: This is a fund to be used for charitable purposes. In the past it was used to purchase coal in cases of hardship but is now used for charitable causes and collections in the Church.

Hardship Fund: This fund is to support any member of the parish suffering from hardship.

Purposes of Designated Funds

Fabric Fund: The Trustees have set aside funds for the maintenance of the church property.

Organ Fund: The Trustees have set aside funds to be used as required for Organ repairs. Sunday School Fund: This is a fund for the general running of a Sunday School.

Church Guild Fund: This is a fund for the running of a Church Guild

8

3. Analysis of Donations
WFO Scheme (non Gift Aid)
Gift Aid Donations
Tax Recovered on Gift Aid Donations
Ordinary Offerings (Open Plate)
Other Offerings, Donations etc
4. Analysis of Payments
Costs of generating funds
Fundraising Costs
Offering envelopes
Charitable activities
Giving to Grow
Presbytery dues
Minister’s expenses
Pulpit supply
Pulpit supply expenses
Other staffing costs
Fabric repairs & maintenance
Council Tax
Heat and light
Other building costs
Church office expenses
Donations
Other expenses
Governance costs
Independent examiner’s fees
Other payments
Purchase of assets
Purchase of investments		 Unrestricted
Funds
2025
£
2,754
12,265
8,076
5,464
1,555
30,115
185
76
261
32,809
2,317
1,408
900
127
1,685
4,422
0
2,544
15,568
665
100
1,173
63,718
240
0
0
0		 Restricted
Funds
2025
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,776
0
0
0
0
0
0
1,776
0
0
0
0		 Endowment
Funds
2025
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0		 Total
2025
£
2,754
12,265
8,076
5,464
1,555
30,115
185
76
261
32,809
2,317
1,408
900
127
1,685
6,199
0
2,544
15,568
665
100
1,173
65,495
240
0
0
0		 Total
2024
£
2,882
9,349
2,865
4,144
1,210
20,449
22
0
22
12,718
476
1,093
425
19
1,224
1,577
0
1,979
4,779
564
0
1,604
26,457
0
0
0
0

5. 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 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[th] and subsequent years) was £39,856.

lections for Third Parties
Christian Aid		 2025
£
0
0		 2024
£
136
136

6. Collections for Third Parties

9

APPENDIX

FUNDS HELD ON BEHALF OF THE CONGREGATION

BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

CAPITAL ACCOUNT
Credit Balances held at 31 December at cost
REVENUE ACCOUNT
Credit Balance at 31 December
TEMPORARY FUNDS
Debit Balance at 31 December		 2025
£
469,595
66,075
(2,054)		 2024
£
17,360
11,314
0

10