The Church of Scotland Catrine Parish Church Annual Accounts For Year to 31 December 2025 CONCREGATIONAL ACCOUNTS Congregation No: 100557 Charity No: SC 013689 Chul&h Treasurer Indetsendent Ex&miner The ab ve signatures must be HAND signed, faesimilo8 are not alloiveil.
Reference and Administrative Information Chgrity Name: Catrine Parish Church of Scotland Charity Registration Number: SC 013689 Congregation Reference No: 100557 Contact Address: Shalom 48 Main Street Sorn, Mauchline, Ayrshire KA5 6JB Truste¢s All members of the Unitary Kirk Session (se¢ b¢low) Mrs M Bunting, Mrs L Dowie, Mr R Liddell, Mrs F.McKinnon, Miss D.Slaven, Mr A.Gardiner, Mr L.McPike. Eld¢i'_ Mr S Peden passed away in July and will be sorely missed by all. Ministci,: Rev S F Llipston. Session Clerk.. Mrs F. McKliOn. Treasui'er Mr J McPike, Shalom, 48 Main Street, Sorn, Maucliline, KA5 6JB, Ayrshire, Scotland. nde Cndent fiJxamincr Mr S Y Williamson CPFA, 16 Murray Court, Cumnock, KA18 IPF. Banker$ Royal Bank of Scotland, Kilmarnock (D) Branch, 96 John Finnie Street, Kilmarnock, KAI INY
Trust Year es, Annual Report nded 31 December 2025 Struc re, Governance and Management Gover ng Document rch is administered in accordance with the tern]s of the Deed of Constitution (Unitary Form). The Ch Recrui ent and Appointment of Trustees s of the Kirk Session are the charity trustees. They are eld¢rs of the church and are chosen se members of ihe church wh() are con.sidered to have the appropriat¢ gihs and skills. 'I'hey spiritual attairs and managyemcni allairs ot the church. ister is elected by the congyregiation & inducted by the Presbyiery of South West Scolland. ational Structure Memb from th cover t The Mi Organ The Ki met9tL Session is chaired by Ihe minister & nornially mects l O limes in a year. Thi5 vear the Kirk Session Objee The Ch It exist Asana relibyion with ot ives and Activities rch of Scotland is Trinitarian in doctrine, relorn]ed in tradition and Presbyi¢rian in polity. lo gylorify (iod und lo work for Ihe advaniLmciit ot Christ's King,dom throughoul th¢ world. onal Church, it acknowled&Tres a distincti¢ call ai)d duty lo bring IhL ordinanccs ot to the people in ¢vcry parish ()t SLOtllc nd Ihroug>h a tLrritorial ministry, It ¢o-operales r LhurLlies in various ecumLiiiLal bodies in Scolland and bL'yOlId. Servicc April & ot" Worship arL' hcld each Sunday morningv with Communion taking place twice this year - once in oncL in Nov¢mbLr. Achie ements and Performance This ye r has been a difticult year for the congregyition with Ihc loss ot 3 of its rnuch respected inembers. Sunday ranbiinb, Aucliinl Catrine Three t the Ch Worship continu¥s lo bL. held al the Institut¢ Buildinb,. Attendance rLmains 50mewhal variablL, belween 12 and 20 and is very much WQ¢lthLr dLpeiidanl. Our joint Christmas Evc Scrvicl at ck Parish Churc'h, allracted in exce55 of 40 p¢rsons. The actual Church Building? at Chapel Brae in s still up for sale and as such our Insurers rLquire weekly checks to be carried out and records kipl. Ins of Cliurch members have lak¢n (iii tne duty, via a rota system, of carrying out ihese checks and ch Eld¢rs ¢onlinue to express their thanks. The Co 7regational AGM took place, after th¢ moming service, on 12102125. Over th details discussi Union final 3 months of the year we hosled several visitors from Presbytery who presented the proposal or the Union between both Auchinleck & Catrine Parish Churches. The communications aiid ns were well received by both the Ses6ion and Congregation and the decision to commence the the I" of January 2026 was agreed.
Trustees, Annual Report (cont) Year ended 31 December 2025 Financial Review RECEIPTS Major Items FFI'O Gift Aid £6743 FK'O Non Gift Aid £2639 Open Plate £139 Tax Rec'd Gift Aid £2323 Others £8340 (0.650/0) (11.510/0) (Jncliides GASDS) (41.340/0) (Donalions, Special Collections &Claim back Fro7 Consolidaled Falji'ic Fund P4Evenue .for £Kergy aF7d Bziildings lp7sui.anqe etc) Tliefolloiving are ¢lie cliftnges.. FWO Ciifi Aid rwo Non Grfi Aid Opep7 Flale Tax received (Gifi Aid) Oihers 0. 70/fj (Ovei'&il sllgltt decrease in coniribulors.) 6. 61/10 (Ovei'ail.slighily less L'OF711'ibuiors.) + 88OA (More L-onli'ibuloi's ihroughoul year.) + 2. 7ZQo (Jnci'ease i'eceivedfi'om HMRC Gift Aid & GAS + J 7.60/0 (Church Buildings Insziranc¢ increase - reclaim Total Change + 5. 90% PA YM.,NTS Major lÉeins.' Minislry suppoi't (Fix¢d) (Yap'iable) Bz4ildings( incliiding shured 1170ns'e) Flcjciling ond Ligllling £135 (9. 640/0) Insui'a17Ge/Cotincil Tax £8688 (40.850A) G'eneral Moinlenance £0 (Ar4G17inleck 2025 square up will happen in lo26.) Oih¢rs (Organist, Stalionery elc) £2807 (15.20/0) £8846 (41.60A) £790 (3. 71/00) Tliefolloiviiig are tlie changes.. ,Vinislry Support Fixed- Vuriuble - Heating andLFghtiKg In,Yiip'ance/Coz4ncil Tax G¢neral Muinlenance Others (Minislries andmission Conlribution dec + 3.ofj/o Ilncrease in Presbyteiy Dtles.) + 0. 750/0 I'move to Insfittif¢ - elecli'icily sfFII op7 ai Cr.iirch.) + 146/00 I'Huge increase.for UF7occupied Church Byilding.) I"Maintenonce of Manse el¢ Miill be in 202 Accoui7ts.) + 41.9/0 Ilnclude.s Comniuniiy Hall lets, Coinpuler, Printer for Minister and Sess'ioF7 Clerk elc.) ease.) Iluildings Total Change - 6.3/0
General Coinmenls Theac unlJ have been prepai'ed Tp7 a slmilar layoul as lastyear, (his reflects (o requIremetS made by ihe Jrice of lh¢ Scollish Charity Regulator (OSCR). OveralA in our General Fund. ozir balance decreased by £1090. This deci'ease was due Éo several faclors includiils sligk¢ly less offerings, no in¢ome from ihe sale of chiirch assets elc. However. wilh ihe December Insura e Preiiiium of £1028 slill io be i"eclaime(i ¢hen ihis would help e)'odicale this deficil. Catyine hai'e slill lo seiil combiF7ed cosls ivith linked c17aYge af Au¢hinle¢kfor 2025 and ihis is expected ¢0 be in the l'ogion of £1550. khus overall expeclalions would bci down knirca £1600. The ge+ral iF7come wats up some £1136 in coinparison lo 2024. The 2025 expendilure also deci'cased bJ sonie £1435 compari,Yon lo 2024. The pnajor conti'itjulois lo ihe income increase was the recl(3im of Insurance fi'om th Consolidaled Fabric FuF7dplus a sinall Ixcreose in Tax i'eceived backfrom H.VRCfrani Gifi Aid and Gasds - Gift Aid Small Donalions Scheme. The ae¢reas¢ in general expL7ndilure was due mainly lo no major MaF7,¥e ainl¢nan¢¢ being carried oul ap7d Ihe cosls square up with Auchinle¢k noty¢t having happened. Ihc Giving io Grow c0171ribz41i017 1'eqL¢lI'ea also deci'eased ihiis helping expep7dilure. 171inii¢s lo be no interesl addedfrom ihc Bank io Ihe GeF7ei"al Fund, however Ihg Fabric Ftindshows a crea,se ip7 Bank Inlep'es't of£877. Isoiis In 2025 rhere healihy Compft Payme There }' as. a decrease of £J435 in ihe genei'al acc01117r paymenls. The Giiiing lo Gl'ow conlvibu¢ion p'equired decrga, d ihis year to £8846from £8953 in 2024, Oihei'payinentJ includ¢ Eleclri¢ity in the Church which hos lobck l on lo allow ihe sump pump to opei'ake should any ingress of waler reach a sei level. Incitased Insui'an '£ poyniLJnls due l() Ihe Chui'ch fsuilding.s bLJing uni)6cupiLd & ihe Comniunily Hall i'Linl also all conli-ibi.linx fo costs. Several d(JnolionJ' lo oihLI' Chai'ilabl¢ Oiganis'alions weF'LJ 171adL & Minitslei's. Trav¢lling ExpEn.¥ shoived a redu¢'lion ihisyear. IIicoNI Is.. rhe ge eral aceounl income / receipls were £20J 76 and inci'ease of £lJ36 op7 2024. The FWO and Plate Income vcre doivn £127 & Gifi Aid Offerings also fell by £45. Olhei. conlp'ibiiloi's lo income included, an inci'eas of appvoximalely £100 in donations slighl increases in Refvpld froni HArfRC Special Collecli, )n.8'. Apui'ifr0117 Ihe Off¢i'ings t17c oihcji. majoi. &uui'ce of li?coine Myas the rein7bursein¢nl of Insurance and en gv cotsls fi'om ihe Consolidated Fabi'ic tund. This i'¢imbiirsemenl is lo offsLAI thc amount expended Ihroiigk, lit the year. Decembei. ¢xpendilui'e for Insui'ance ond Energv has &'lill to b¢ i'eclaim¢d. Th¢r¢ conllnu s lo be zero inconlefrom weddings andfunerals. Reserves Policy The Tr lees consider itprud¢nt to lry and hold rcsei'ves (including desigklatedfunds) lo cover 12 monihs ofnoi.ai expendilur¢. Jpt addilion, the Tyuslees s¢¢k to hold addilionalfzind,s.for unexpecled expepldilure on ihe htirch and Manse buildings.. These designaledfunds, known as Ihe Fabric Fund, hav¢ guined &OWie £877 in inlei'esl lakip7g the balance of ihe a¢¢ounl lo £79431. l are rhe prefei'red & agreed supplier,.fGf Eleclricily, set ilp through the Church of Scoiland Scrfieme. Ihe Church ip7 Chapel Bi'ae is vacani ihere is slill a Smart meler and Direci Debil sysleipl ip7 place ts averaging jusl over £11 per n2onth. TiJ¢re is no oilfvel requirement in 2925 as Ihe congregation ating out of the Institute Building. Althoug wilh co are opg
Trustees, Annual Report (cont) Year ended 31 December 2025 Statement of Trustees, Responsibilities The members of the Unitary Kirk Session must prepare fin¢incial statements which give sufficien detail to enable an appreciation of the trallsactions of tIL Chureh during the financial year. The members of the Unitary Kirk Session are responsible for keeping proper accounting records which, on req&st, must reflect the financial position of the Church at that lime. This must be done to ensure that the tinancial 8tatem¢nts comply wilh the Cliarities and Trustee Investment (Scotland) Act 2005, Éhe Charilies Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assernbly of tlie Church of Scotland in 2007. They are also res tor safeguarding the assets of the Churcli and must take reasollable stsps for the prevention andlo detcction of fraud ELnd other irregularities. nsible Approved by the Trustees and signed on their behalf, Session Clerk //F Date .
Independent examiner's Report to the Trustees of Catrine Parish Church I report pn the a¢¢ounts of the charity for the year ended 31 st Decembei. 2025 which are set out on pages i to 13. Respective responsibilitlles of trustees and examiner 'L"he charity's trustees are responsible for tlie preparation of the accounts in accordance with the terms of tne Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The chatity trustees consider that the audit requiTement of Regulation l O(1 )(d) of the Accounts Regulations does noi apply. It is my responsibility to examine the accounts under section 44(1)(c) of the Act and to &tate whetheriparticular inatters havc come to my attention. Ba81s of..Independent examiner's statement My exatniiiation is carricd out in accordance with Regulation I l of the Chai'ities Accounts (Scotland) Regulations 2006. An examination includes a rcview of the accounting records kept by the chariiy and a coini)ari oli of the acLounls presented with tliose records. It also includes considei'ation of any unusual ItM$ or dis¢l(psur¢s in the accounts, and secking explanations from tlie trustees coiicerning aiiy such matters. The procedures undertaken do not provide all the evidence that would be required in an audil, and consequently I do not ¢kpress an audit opinion on the view given by the accounts, In the course of my examinalion of the stateinent of accouiit for the yeai. ended 31 December 2024, no rnatter lias com to my altLntion hicli gives me reasonable cause to believe that in any material respecl the reqiiii'ernents: lo keeping accounting rccord8 in aLcordance with Section 44 (1)(a) 0£. the 2005 Act and Regulation 4 of the 2006 Accouiits Rcgulalions, and to prl'pare accounls whicli aciord with the accounting records and cornply with Regulation 4 of the 006 Accounts Regulations have not been met, or which, in my opinion, attention should be drawn in order to enable a proper understandÉng of tlie accounts to be i'¢achcd coti Williamson CPFA I Murray Court Cumnock KA18 IPF Oate
CATRINE PARISH CHURCH RECEIPTS a PAYMENTS ACCOUNT Year 5t December 2025 Unrestrl£led Funds 2025 DÈ&lgnated Funds 2025 Endowment Funds 2025 Totsl 2026 Total 2024 RECEIPTS Donstions A¢tivitl05 for Bank & Dep Others Legacy Guild Fund Fabrlc Fund 11.938 11.938 11.961 eneralln9 Funds It Inte6t 8.237 8,237 7.089 79.431 79,431 71,204 TOTAL REC PTS PAYMENTS C08ts of Gon Charltable A Guild Fund Fabrlc Fund ratlng Funds Ivlties 133 21,133 133 21.133 133 93,568 Exces¥ of R for the yoar •lpts 0r Paymènts 79.431
CATRINE PARISH CHURCH TATEMENT OF BALANCES At 31st December 2025 Unrestrictèd Funds 2025 Designated Funds 2025 Endowment Funds 2025 Totrl 2025 Total 2024 Bank & De Osit Balanc Bank & dep051t Balances broughtforward 20,534 78*54 99,088 102.5 Movement In year:. Excess of Receipts over Payments for th• y•ar -1.091 877 -2q4 Bank & d•po$lt balanceB ¢arrfed forward 9A4 79 99.0¥8 ents at Market Value IGOSt £121.4951 135,191 Ae¢ounts were Klrk Session on ro ed by tht FOT and on behalf of t Congr•gOtlonal Board Klrk So$8lonl Sttslon Clork Trea$ur•r
CATRINE PIRISH CHURCH Unrestricted Fund$ 2025 Designated Funds 2025 Endowment Funds 2025 Total 2025 Total 2024 RecEIPTS-. Analysis of WFO Schem Glft Ald Don Ions Tax on GIftA d Donatlons Ordinary Offerlngs (Open platel Other Offerl s, Donations, Glft Days natlon8 (Non Gift Aldl 2,639 6,743 2,323 130 2,639 6,743 2,323 130 2,827 6,789 2,262 69 103 103 75 Sub Total 11,938 FundralsSng =florts Others Genèral Inc Legacy Bank & Dep Contrlbutlon Weddlng8 a Guild Fund Fabric Fund Trsf from Fu 105 105 4,568 it Interest rom Gulld IOth¢rs Funerals 877 877 214 78,664 78.554 8,132 70.990 2.460 d# h•ld by GTrusts•$ 8,132 Sub Total 8,237 Total 90.244
io Unrèstrleted Fund5 2025 Designated Funds 2026 Endowment Funds 2025 Total 2025 2024 Analysls of Payments Costs of generatlng funds: Offerln9 Envelopes 133 133 133 133 1¥ 113 Sub Total Charltable Actlvltles.. Giving to Grow Allocatlon Less Endowment Presbytery Dues Mlnlsterfs Travelllng expenees Ministerfs expgn5e¥ Pulpit supply Oryani$t Llfe and Work Fabrlc repairs & Maintenance ¢ouncll Tax Hèat and Llght Refund from 5cott5sh Fugls Insurance Org811 Prlntlngi Station•ry and Po$t•g• Other Expen808 9,964 -4,108 338 454 9,954 -1.108 336 454 10,OTT -1,1¥4 219 1.120 1.120 8,5P4 1.076 136 136 8,688 8,688 27 1,527 27 q,627 16 1.629 Sub Total Gulld Fund Fabr1¢ Fund Sub Total Total
11 Minlsterfs S ènd All Church o ost of all housing and which is rel and the Maxl Scotland Congregatlons contrlbute to the Natlonal Stipend Furtd whlch bears the i$ters' Stlpends and Employe8 contrlbutson for natlonal Insuraneè, pensions and oan fund. M5nist8rs' Stlpends ar8 paid in accordance wlth the National stipend Soale. d to y8ars of servl¢e. For the yeor under revlewthe Mlnlmum Stipend was £32,433 um Stipend In 6th and subsequent years of seNi¢e- £39.8S6 2025 2024 2023 2022 155 Poppy Scoti Honeypot Ch Red Cross Chr18tiBn Aio Erskine Moderator'$ Idren5 Charlty 50 55 75 49 100 60 105 so 184 389 01 71 hallenge 179 315
12 CATRINE PARISH CHURCH No5 to the A¢counts 1. Trustee Remuneration and Relatsd Party TransaGllgn$ Durlng the year payments arnountln8 to £454 werè made on behalf of the Mlnlster.11.e. £454 Travellln8 Expense5.1 No atherTrustee5 recelved any remuneratlon or reimbursement of expenses durln2 the year. 2. Alovements In Funds At 1 January 2025 Incomityg Resource8 Outgolng Resources At31 De Tran5fofS Geral Fund Deslgnated Fabrlc Fund Designated Guild Fund 20,634 78,554 20,175 B77 21,286 19,413 79,4 Restrlctsd Funds Totsl Funds ur f De81 nated Fund F•hric Fund.. Th• Tru8t808 havo •¢t 4•ld¢ funds lor extra¢rdln•ry rnpalr8 Sr Improvèmonti of th• ¢hur¢h Proporty. Gul d Fund: Thg Gulld eéa8od op8rtlon• In 2018. . Inve Cc4S Gen Tr8 Daposlt Fund Cols Gen Trs Gonsol, Fab Fnd Cap Cc4S Gèn Tr9 Consol, Fab Fnd Rgv Ico8t £40.0001 90,078 41.110 6,097 lJ7 286 94,011 41,1
13 APPENDIX FUNDS HELD bN BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLANO GENERAL TRUSTEES Consolidated Fabrlc Fun CAPITAL ACCOUNT 2025 2024 Credlt Balanek held at 31 D•cemb•r at cost 41.110 41.110 Market Value Decèmber f Balance8 at 31 63,083 60,177 REVENUE AC- NT Income Expendlturo 2.383 8,481 2,632 2,618 Credlt Balan¢ at 3108cembèr 6,097 DEPOSIT AC Crldlt 381onc• at 31 De¢?mb&r 94,081 90.07B