Charlty rogitrtion nUMr SCOI3503 {Scothnd} DALRYMPLE PARISH CHURCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
DALRYMPLE PARISH CHURCH LEGAL AND ADMINISTRATIVE INFORMATION Tntee$ Rev. B HeThJrie MT A Grant Mr R Kerr Mr H mUrdh Mr W Paterson Mrs J Mctaggart MTS E W Cottiell Mr D A Cottrel- seSOn Clerk MrsA S Murdoch Mr$ M R Kowalski- Treasurer Mrs I Wlson Mr T Parker-Jarvis (Appointed 1 January 20251 Mrs S Fishor Mr F Flshar Charity numbr IS¢otlandl SC013503 Prlnclpal •ddve¥¥ Dalrymple Parish Chur¢h Ayr Ayshe UnTted Klngdom KA6 6DL Indopendenl •xamln•r Azets 3 Wellington Square Ayr Ayrshire United Kingdom KA71EN
DALRYMPLE PARISH CHURCH CONTENTS Pag• Trustees, reptyt statement of Trustees, responsibilities INtsp8nd8nl examinef8 report stst8m8nt of ffinanraal activitses Balance she•t Notes to the ffinanc4al statements 7-11
DALRYMPLE PARISH CHURCH TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Th8 Trustee$ prwnt their nual report and financial 8tstements for tha year ended 31 D0mber 2025. The financAal staternenls hava been prepar¢d in accordance vllh the acCUntIng poliaes sgt oul in note 110 the finanaal statements and ¢ompty with the Charitys goveming document. the Charits and Tntstea Investment Iscoilanrfj Act 2005, the Charibgs Actounls (S¢ollandl Regulations 20C6. FRS 102 'The FInancl Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP 'Accounling and Reporbng by Charit8.. Slalement of Recommended Practice applicable to charities preparing their arxtsunts in accordance wilh the Financial R8porting Stsndard applicable in the UK and Republic of IreLgnd {FRS 102)-. Obl•¢rfv•s and activiti08 The Church of Scotland 15 Trinitwian in dctrine. Reforrned in Iraditson and is Presbyterian in polity. 11 e$1$ to glorify God and lo work for the advancement of Christ's ngdts throughout the World. AS the National Church. 8¢knowledges a di8tin¢llve call and duly lo bring the ordinances of rgligion lo the people of gvery parish in Scot18nd through a territorial ministy. 11 COvoperate$ Wbth other Churehas in various tMeniCal bodies in Scotland and b•yond. In addition lo Ihg Woekty serv2 of worship. olher seNie£s are held in ¢onnectOon with the local Primary School and al other ststÈd limes. There are rKJ organi5ations. but a programme of 50Cbal events is in place. Volunt•ev The rolo of Volunteers in the Church. is xknowledged_ Thelr support and 8ssislanc throughout the year in halping 81 serviees, organising fund raising events and dèaling wi1h fabric matters, greatly •nhance5 the Itf& of tha Churth. The time and skli Is provfided ty volunte3 is nol finanaaly valued in those ac£ounts. bul is ¥¢knc#Aedged and appreciated. AchSevemonts and p•rfornianc• Re9ularweekty SeCes. wedd¥vJs" funeral$', sodal gvents; involvement in th• eomrnunity. Flnancial veview The lolal ordinary coMe Ihe year 2025 was £42.61112024'. £33,898). We are aLvely pursuing 8very avenuo to increase c4ntiibutions eligible for Gfft Ald we are h8rd at fundraising Opportunit$. Th1$ confinns the vw that the fewer members aitwding Church are WQTknng harder exh year to maintain an econ¢mi¢alty viable Churth. On the expnditwe side, we swnt £38.892 (2024: £32,129). The Church hall was sobj in the year, allowing U5 to afford required rèpalr works and a heating system. Re•erv•g pollcy The Iwustetrs consider it wdent to hokl re$ems. induding d8signated fvnds, to cover approximatdy six months of normal expenditure. The Chur¢h has a General Fund and 8n EndcpMn8nt Fund. The available for use at the discretK)n ofthe Trustses in furtherance ofthe general objectives of the parbh. The is used for Ihe maintenance of thè grave ofWTh¢mson.
DALRYMPLE PARISH CHURCH TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 The balances hekl in reseths as 8t 31 Decetrt)er 2025 were.. Unrn$trld•d funds General fund 11.389 Endowment lund W Thomson frjnd Prfncipal fundlng Sources Our main $our¢es of inwn consist of.. Grft Aid donations and any tsx recoverable. Cc4lections at Church seNices and any tax recoverable. 'one off donations and we have an ongoing fundraising programme and th8 chuich hall 1$ used occasionaly by various local outside organisations. The Chuf¢h has a small annual income from ddingS and funerals. Stru¢tUV•. governance and m•n&g•m•nt The Churth is adminislerod in accordance with the tem)s of the Model Deed of Constitution. R•¢Nl¢m•nt and appointm•nt of n•w truste•s Members of the Kirk Sèssion and the Congregalional Board are the charfly trustees. The Kirk Session membars are the Elders of the Church and are chosèn from thosg members of the Church ara considered to hav81 appropriate gffts and skills. The Minister, who is a membèr of the Kirk Session, 1$ 91gCted by the Congregation and indu¢ted by Presbytery. Ttte Congregational Board is appointed from within the Congr8gation and members of the Congre9atv)n are invited to nominate indiwduals who 0 believ8d to have the skills and wnmitment to ntrite to the m8nag&ment affairs ofthe Church, to become memb¢rs of the Board. Board members a then appointed al the Stsled Annual Meeting and serve a period of three Yea after which Ihey must seek rwlection al next Stated Annual Meetlng. Risk mang•m•nt In common whh many Churches, the rk Session is awar8 of the risks associated wrih an ageing C*)ngregaon. Imiout th8 introduction of nèw member5. in lime, the membership roll will fall, leading to o reduction in atten¢Jan¢e at semces. pre88ure on fgwer indiwduals to lakg on tasks and rosponsibiliti&s and a polenlial drop in income. To address this, the lfjrk Session actively encoutages non-members to attend seNces and other ath"wti¢$ held in ¢ommuryty. 11 1$ feli that this regular conla¢t wrth non4nembers can to their invofvement. Oryani$atson struoture The Congregational Board is chaired by the the Minister meets as required. The Kirk S6ssw)n moets 0$ required and 18 responsible for the spiritual affalrs within the Church. The Trustees. report was approved by the B08rd of Trustees. Mr DA Cottrel - Session Cl•rk Twstèg Dated.. 30Aw"12026
DALRYMPLE PARISH CHURCH STATEMENT OF TRUSTEES. RESPONS181LrriES FOR THE YEAR ENDED 31 DECEMBER 2025 The Trustee8 are responsti Ile for preparing Ihe Tru$leo5' Rgport and the financAal statements in accordance with applicable law and United lfjngdom Accountin9 Stsndards (United Kingdom G&ner811y Accepted AoUnting Pra01). The18w applicable to thaleS In Se4UaThJ requlres the Trustses lo prepare finanaal ststements for each financial year which give a true and fair wew of th& ststg of affairs of the Charity and of the incAiming resource$ and application of resources of Ihe Charity for that year. In prwring Ihese finanaal slalemènts. tha Trustees are reqUId to: - 8el¢¢l suitable accounting polides and then apply them consistently,. - observe th& mathods and prinuples In the CharStl&$ SORP., - make judgements and estimates that are reasonable and prudent., - state whether applicable accounting standards have bggn followed, subject to any matorfal dgpartures disdosed ond explained in the ffinan¢ial stalam8nts'. and prepara the financial statements on the Ing concem basis unlgss it 1$ inappropriate lo prèsun that th charty will conlinue in operation. The Trustees are responsitl8 for keeping suffioent a¢counting records that disdos¥ with rgasonable arLuracy al any tirne Ihe financi81 position of the Charty and enable thèm to ensure that the finan¢6al slalemerts compty with thè ChitIeS an¢J Trustee Inveslrnerbl IS¢otland) Act 2005. the Charitias Accounts IScotl8ndl Rggulations 20[6 and thè provisions of the trust deod. They a also responsible for s•f¥guarding the assets of the Charbty and h•n for taking reasonable steps for the prevention wd detection of fraud and other Irregulartrs.
DALRYMPLE PARISH CHURCH INDEPENDEr EXAMINER'S REPORT TO THE TRUSTEES OF DALRYMPLE PARISH CHURCH I report on the finan(#81 statements of ihe Charity forthe year gnded 31 December 2025. which are sel out on pages 5t011. Respctiv• r•spoMlblllti•• of Tru¥ts•$ #nd oxamlner Th¥ Charilys Twstees are responsible for th8 prèparatitsn of the flnanrA81 statements in 8ccordan¢e with thè terms of the Charities and Trustee Investment (Scodand) Act 2005 and the Charities Accounts {Scotlandl Regulations 20. The Charbty Trustees consider that the audit requiremenl of Regulation 10111{al-(cl of th¥ Charities Accounts Iscouand) Regulations 2¢)06 doo$ not apy. It is my responsiburty lo examine the financial statements as Tequir8d under section 44{111¢l of the ChaTitles and Trustee Investment {Stland) Act 2005 and lo slate wh8ther rtiCular matters have eome lo my attention. Ba$ls of indendent ex¥mlngrf$ Statemvnt My examination is cathed out in accordan with Regulation 11 of the Charities Accounts {Scoll8ndl Regulations 201. An examination includes a réview of the accounting records kept by the ¢harity and a comparison of the finala1 stslemnts presentod with those records.11 also indeS consideration of any unusual iiems or disclosures in the financial statements, and seeknng explanations from the trustees ¢onrEming any such matteTS. Tho procedure5 unilèrtaken do not provide all the evidence Ihal would be required in an audlt and ¢onsequenUy I do not expre5$ an audit opinion on the vSew given by the ffinarKi81 ststements. Indepond•nt •xamin•rfs ststsment In the course ofmy eXInatiOn, no matter has ts)me to my attention 1. whi¢h gNes me reasonable cause to b81ieve that in any material re6peGt the raquirements.. to keep awunling records in a¢o)rdance wllh Seclion 44(1llal of the Charities and Trustee Investment (Scotland) Act 2005 and Regulatlon 4 of the Ch#iiies Account5 {StI#nl Regulaknons 2006, and to wepare financial statemènts whid) a(%ord with the a¢ntIng r80)rds and o)mply with R8gulalion 8 of the Charilie$Accounl$ (Scollandl Regulatlons 20( havo not been met, or in my opinlon. attention shoulj be drawn in order lo enable a prtsper understsnding of the financlal to ached. 2.towh $1818 en Wilklo B.Acc CA. 3 Wellingion Squ8r8 AYY Ayrshilo KA7 1EN 8 June 2026
DALRYMPLE PARISH CHURCH STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Unrn8trl¢tsd Endowmtrnt tund8 fund¥ 2026 202S Tt)tal Unrn¥trlcted Endowm•nt funds fvnd$ 2024 21)24 Totsl 2025 2024 Incomt and ndowrn•nts Irom: t)onations and lega¢ie8 Other trading a¢tivitie$ Investment8 Othar incorTre 16,572 5,349 109 20,581 16.572 5.349 109 20,581 21,071 12,714 113 21.071 12.714 113 Tot1 Income 42.611 42.611 33.898 33.898 Exp•ndltvr• on.. Charitable aetiwli8S 38.892 38,892 32,129 32.129 Total oxp•ndlture 38,892 38,892 32,129 32,129 Net In¢om8 and movement in nds 3,719 3,719 1,769 1,769 R•con¢illation of funds.. FuThJ balanc¥$ at 1 January 2025 7.670 2,720 10,390 5.901 2,720 8,621 Fund balanc•s at 31 De¢•mb•r 2026 11.389 2,720 74,109 7.670 2.720 10,390 The stslemenl of ffinancI actm18 Indudes all gains and losse5 recc#Jnised in the year. All irthmfr and gxp8n¢Jtur& derive from conlinuing ath"vrties.
DALRYMPLE PARISH CHURCH BALANCE SHEET AS AT3q DECEMBER 2025 2025 2024 Curr•nta¥sets Cash al bank and in hand 15,049 11.285 Crnditors: amounts hlllng du• wlthln on• year 10 940} {8951 Nel GuThenl assets 14.109 10,390 Cawtal funds Endowinenl funds Income funds 13 2,720 2,720 General & Designated fijnds 12 11.389 7.670 11.389 7.670 14,109 10.390 The fThncial Statemènts were approved by th¢ Trust686 on 30Aprl 2026 NR.Ka& IAr D A Cottrel- S•ssion Cl Tnrnteè Mrs M R K¢)walskl. Traaswer Tru•ts•
DALRYMPLE PARISH CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 A¢¢ountlng poll¢l•s Charity infomiation Dalrympb Parish Church 1$ an unino)rporat8d religious orwisalion. 1.1 Accountlng conv•ntlon The finanryal slalemenls of the tharity, which is a putlic benefil entity under FRS 102. have been PTepared in accoidance WTth the ChaTilies SORP {FRS 1021 'A¢counting and Reporting by Charities.. Statement ol Re¢x)mmÈnded Practicè applicAblÈ to ch8rities pr8paring th8ir accounts In ac)rdanG8 wilh tha FinanrAal Repoiting Standard applicablè in thè UK 8nd Republic of Ireland IFRS 1021 l&ff8¢tlv& 1 January 20151.. Financial Reporting Standard 102 The Financial Reporting Stsndard applicable in the UK arKI Republic of Ireland, and the Charities and Trustee Inveslrnenl (Scolland) Act 2005. The financial statements hav8 been prepared Lmder the hIStlCa1 cost convention 1.2 Charltable funds Unre$tn"¢ted funds can be used in accordartt wrth the charitable objectfves at the di$tIOn oflhe truslges. Restrided lunds Can only bo used for pa¢lar ro$trl¢tad purpo$8s wthin objgcts of tha ch¥ity. Restrlclions 8nse 4)e¢ined by the (Jonor or when funds are raisgd for partl¢)Jlar restriotgd PU0$8$. Endowment fvrxls ar• subject lo spo¢ifi¢ cnen$ by donors that thg ¢apital musl bo maintsin8d by I Charfty. 1.3 Ihcornlng rn¥ourc All income is recognised in the Statement of Financial Ath¥ities once the charity has entilthent lo the funds, 11 1$ probablfr that the in¢ome wil b9 rg¢0ivgd and the amount can be measured Teliabty 1A R•souTc8s •xpond•d Liabilities are recognised as expen(thiure as 80on as Ihore * a leg81 or ¢on8tructfve obligallon MMng the charity to that expenditure, il is probable that a transfer of eLX)nomic beneffts will be required in settment and the amount of the ctligalion can be measured reliably. Expenditurè is accounted for on an a¢¢ruals basis and has been dassified under headings thal aggiegale all cost related to Ihe category. Where costs cannot be diredy attributed to partIlar hgadings they have been albjcated lo activities on a basis cnnsistent wlh the use of resou$. Don•tlons •nd l•gael•s Unr•strlet•d Unr•strfet•d funds funds g•n•AI 9on•ral 2Q25 2024 Donationg and gifts Ordinary offerings Othèr offèrings donations Donations Tax on GrfiAid Donation$ Other 3.925 7.439 1.910 3.025 273 4.482 8.045 1.38S 6.772 387 16.572 21.071 Th8 estimated total amount donated by Trustees during the year 1$ £4,05112024.' £4,087).
DALRYMPLE PARISH CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEM8ER 2025 Incom• from otherlrnding actlvltl Unre*trl¢tsd Unr•strict fund¥ funds 2025 2024 Fundrai8ing events 5.349 12.714 Incom• from Investmonts Unrestri¢tsd Unr•stri¢ted funds fund¥ 2025 2024 Interest rrtèhMbl& 109 113 Othèr Income Unrestrictsd Unrn¥trlctsd fund$ funds 2023 2024 Churth of Scotland Insurance Claim 18.331 2,250 20,581 Net movement in funds 2025 2024 Tho net m¢)vemenl In funds 1$ slalod after Chargin{crOdItingl.' Fo0$ payable forthe indop9ThJenl examination of th8 charty's financial statements 470 445
DALRYMPLE PARISH CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Charftabk athllles Charftabl• Charitab EXndIture Exp•nditur• 2026 2Q24 Ministries & mission allocation Presbytery dues Minbstets expenses Other staffing costs FalC repair & maintenance Heal & light Insurance Other expènses 13,013 520 915 4,210 5,120 11,112 12.320 405 4.020 2.656 7.696 2,121 1.414 37,952 31.234 Sharg of govomancft co$ls 895 38,892 32,129 Tnmtees There wgrg no Iru$t8es' ramUration or 0th8r b8neffts for the yeaf ended 31 December 2025 nor for y•ar eThSed 31 December 2024. All Church of Scotland ttJngreg8lion$ ¢onlribut• to the Natnal Stipend Fund vthith bears the costs of 811 rninisteTS' stipends and employerfs contributions for national in$uran¢e, pension and housing and ban frjnd. MinisleTS' stipends are paid in accordart wth the National Stipènd Scalè, which is r•lated to years of service. For the year under review the Minimum StIn was £32.433 p.a. and the Maximum StipeThJ in frflh aTrJ subsequent years of $9N¢e. £39.858. During the year Rev B. Hendrbe. a trustee of the Church. rerkived reimbursement of ministerial expense incurred lotaling £815 12024.. £6021. No other Twst•e or rolatfjd pfjrson had pSonal inresl in any (ontract or transaction entered into by the tharty. Taxatlo The charity is exempl frorn taxalion en its 8diwli&s tecause al 11$ income is applied for charitable PUWses. 10 Cr•dllors: amounts falllng du• with•n on• y•ar 2025 2024 ruals and deferred income 895
DALRYMPLE PARISH CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 11 Ana18 ot not a88018 b•twe•n fund• Unr•strlct•d Endowmenl funds fund• 2025 2025 Total 2025 At 31 December 2025: Current a55elsl{liabilities> 11.389 2,720 14.109 11.389 2.720 14.109 Unrestricted Endovffli•nt funds funds 2024 2024 ToLl 2024 At 31 Do¢ember 2024: Current assot&l(liabilitig$) 7.670 2,720 10.390 7.670 2,720 10.390 12 G•n•Tal and d•slgnated funds The funds of the charity indude the following gemral and designated fvnds whth h8ve be8n sel asodè out of unrestricted funds by the trusl88s for specrfic purposes.. Movom•nt in ld$ R•&ourc•$ TraMloTr G•& and Balanc• at lo•¥ 31 D•Mmb•r 2026 Bolancé at l January 2025 Incomlno General Fund De$•Jnaled Fund 7.670 40,361 2,250 136.642) (2.250) 11.389 7,670 42,611 {38,892) 11,389 -10-
DALRYMPLE PARISH CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 13 Endowment fvnd• Endowment ffijnds represent assets whith must be held peTmanenUy by the Charity. In¢ome arislng on the endowmgnt fvnds can be used in ac¢ordanf* wllh the obk¢ts of the Charity and is induded as unrtrstri¢t income. Any r2Pital gains OT losses arising on the assets form part ofthe fvnd. MDvem•nt ib) funds In¢omina R•stturces Tran&far8 Galns and resou0$ expended lows 31 Docernber 2026 Balanc• at 1 January 2026 PgmMn•nt•ndowm•nts WThomson fund 2,720 2.720 2.720 2.720 14 R•lat•d paty tMn88cllons Thero were no diBdo$abl¢ rglalad party IransacticTh thring the year12024- none} 15 Fund¥ hold on b•h•ll of thg congr•gatlon by the Church of Scolland trvstws FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2025 2024 Capllal Ae¢ount Market value of balanrAgS al 31 December 2025.. Growth Fund General Puwoses Growth Fund General PuFposes- W.Thom8on Dedd Consolidated Fabric Fund 1.035 2.720 115,705 1,035 2,720 62,234 119.460 65.989 11