## **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
- which gives me reasonable cause to believe that in any material respect the
- 1. 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
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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