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. McKli￿On.
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
Fro￿7 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 requIreme￿tS 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 It￿M$
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 Inte￿6t
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 0￿r 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$ters' Stlpends and Employe￿8 contrlbutson for natlonal Insuraneè, pensions and
oan fund. M5nist8rs' Stlpends ar8 paid in accordance wlth the National stipend Soale.
d to y8ars of servl¢e. For the yeor under revlewthe Mlnlmum Stipend was £32,433
um Stipend In 6th and subsequent years of seNi¢e- £39.8S6
2025
2024
2023
2022
155
Poppy Scoti
Honeypot Ch
Red Cross
Chr18tiBn Aio
Erskine
Moderator'$
Idren5 Charlty
50
55
75
49
100
60
105
so
184
389
01
71
hallenge
179
315

12
CATRINE PARISH CHURCH
No*5 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
G￿eral 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 op8r*tlon• 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