Charlty rogi*tr*tion nUM￿r 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
Tn￿tee$
Rev. B HeThJrie
MT A Grant
Mr R Kerr
Mr H mUrd￿h
Mr W Paterson
Mrs J Mctaggart
MTS E W Cottiell
Mr D A Cottrel- seS￿On 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 numb*r IS¢otlandl
SC013503
Prlnclpal •ddve¥¥
Dalrymple Parish Chur¢h
Ayr
Aysh*e
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 D￿0mber 2025.
The financAal staternenls hava been prepar¢d in accordance vllh the acC￿UntIng poliaes sgt oul in note 110 the
finanaal statements and ¢ompty with the Charitys goveming document. the Charit*s and Tntstea Investment
Iscoilanrfj Act 2005, the Charibgs Actounls (S¢ollandl Regulations 20C6. FRS 102 'The FInanc￿l Reporting
Standard applicable in the UK and Republic of Ireland" and the Charities SORP 'Accounling and Reporbng by
Charit￿8.. 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 dc*trine. 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 t￿MeniCal bodies in
Scotland and b•yond.
In addition lo Ihg Woekty serv￿2 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 volunte￿3 is nol finanaaly valued in those ac£ounts. bul is ¥¢knc#Aedged and
appreciated.
AchSevemonts and p•rfornianc•
Re9ularweekty Se￿Ces. wedd¥vJs" funeral$', sodal gvents; involvement in th• eomrnunity.
Flnancial veview
The lolal ordinary ￿coMe Ihe year 2025 was £42.61112024'. £33,898).
We are aL*vely pursuing 8very avenuo to increase c4ntiibutions eligible for Gfft Ald we are h8rd at
fundraising Opportunit￿$.
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 exp*nditwe 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
ntri￿￿te 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 man*g•m•nt
In common whh many Churches, the ￿rk Session is awar8 of the risks associated wrih an ageing C*)ngrega￿on.
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$leo5' Rgport and the financAal statements in accordance with
applicable law and United lfjngdom Accountin9 Stsndards (United Kingdom G&ner811y Accepted A￿oUnting
Pra01￿).
The18w applicable to tha￿leS In Se4UaThJ requlres the Trustses lo prepare finanaal ststements for each financial
year which give a true and fair wew of th& ststg of affairs of the Charity and of the incAiming resource$ and
application of resources of Ihe Charity for that year.
In prwring Ihese finanaal slalemènts. tha Trustees are reqUI￿d 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 Ch￿itIeS 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
INDEPENDE￿r 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 ap￿y.
It is my responsiburty lo examine the financial statements as Tequir8d under section 44{111¢l of the ChaTitles and
Trustee Investment {S￿tland) Act 2005 and lo slate wh8ther ￿rtiCular matters have eome lo my attention.
Ba$ls of inde￿ndent ex¥mlngrf$ 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
fina￿la1 stslemnts presentod with those records.11 also ind￿￿eS 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 eX￿InatiOn, 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 {S￿tI#n￿l 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
Tot*1 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￿ actm1￿8 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 hISt￿lCa1 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 PU￿0$8$.
Endowment fvrxls ar• subject lo spo¢ifi¢ c￿n￿￿en$ 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 ￿MM￿￿ng the
charity to that expenditure, il is probable that a transfer of eLX)nomic beneffts will be required in sett￿ment 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 partI￿lar 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
EX￿ndIture Exp•nditur•
2026
2Q24
Ministries & mission allocation
Presbytery dues
Minbstets expenses
Other staffing costs
Fa￿lC 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' ramU￿ration 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 Nat￿nal 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 StI￿n￿ was £32.433 p.a. and the Maximum StipeThJ in frflh
aTrJ subsequent years of $9N¢e. £39.858.
During the year Rev B. Hendrbe. a trustee of the Church. rerkived reimbursement of ministerial expense
incurred lotaling £815 12024.. £6021. No other Twst•e or rolatfjd pfjrson had p￿Sonal in*resl in any
(ontract or transaction entered into by the tharty.
Taxatlo
The charity is exempl frorn taxalion en its 8diwli&s tecause al 11$ income is applied for charitable PUW*ses.
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 Ana￿18 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
ToL*l
2024
At 31 Do¢ember 2024:
Current assot&l(liabilitig$)
7.670
2,720
10.390
7.670
2,720
10.390
12 G•n•Tal and d•slgnated funds
The funds of the charity indude the following gemral and designated fvnds whth h8ve be8n sel
asodè out of unrestricted funds by the trusl88s for specrfic purposes..
Movom•nt in l￿d$
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
resou￿0$
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