The Church of Scotland Crossford and Kirkfieldbank Parish Church RLI CEIPTS AND PAYMENTS ACCOUIYTS Year ending 31 December 2025 Congregation No: 171175 Charity No: SC014659
Reference and Admilli5trative Information Charity Nne. Crossford and Kirkfieldbank Parish Church of Scotland Charity Registration Number: SC014659 Congregation R¢f¢T¢no¢ No: 171175 Contact Addr¢ss'. Gillfoot House Braidwood Carluke ML8 5PX Trustees - Kirk Session. Keith Haig. Caineron Murray, (deceased 19 Feb 2025) Mrs J. Clelland. Mr. l. Hogg, Mr T Clelland. Ross Helmy. Miss L. Morton, Peter FoeSt (The latter both resigned as of January 2026) Trustees- Congregational Board. Mrs J, Clelland, . l. Hogg. Miss L. Morton (Resigned as of January 2026) Principal Office-bearers InteriiTr Moderator Session Clerk., Clerk to th¢ Board.. Church Treasurer.. Mrs Roberta Hutlon (from I" April 2024) Mr Keith 14aig Mrs Janicc Clelland Cameron Murray Ross Helmy th (until 19 February 2025) (From 19, F¢bruary 2025) Independent Examiner Mr John Boag 29 Holm Road Crossford Carluke ML8 5RG Bankers Bank Of Scotland, PO Box 17235 Edinburgh, EHI I. IYH
Crossford and Kirkfieldbanli Parish Chui'ch of Scotland SC014659 Trustees, Annual Report Year ended 31 December 2025 Structure, Governance and Management Governing Document The Church is administered in accordance with the tenns of the Unitary Constitution. Recruitment and Appolntment of Trustees Meinbers 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 meixbers of the church who aFe Lonsidered 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 froin within the congregation and members of thc congFregation are invited to nominate individuals who ar¢ believed to hav¢ the skills and coinmitment to contribute to the management affairs of the Church. to becoine members of the Board. Board Members are then appointed at the Slated Annual Meeting and serve for a period of three years after which they must seek re-eleclion at the next Stated Annual M¢etsng. Organiyatlonal Strueturc The Congregational Board is chaired by the minister and meets when required. Certain responsibilities are delegat¢d to the Finance Committee and to the Property Cominittee. I'he Joint Congreblational Boards, with the Linked Congregation of Kirkfieldbank Parish Church, meets annually. The Kirk Session ineets when Tequired and is responsible for the spiritual 8ffairs within the church. Objectives and Activities The Church of Scotland is Trinitsrian in doctrine, Refomied in tradition &nd Pre5byteiian in policy. It extsts to glorify God and to work foT the advancernent of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of r¢ligion to the people in every parish of Scotland through a territorial ministy. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. Services of worship are held each Sunday at 10.30am and 6.30pm. Th¢ Bible Study & Prayer Group meet on Wednesday ¢vening Achievements and Performance On W¢dnegday evening the Bible Study and Player group ineet in the church hall wh¢n parts of the bible are discussed in depth. Financial Review The main source of incojne for the charity is th¢ offering of members and despite the financial pressures we all face, our offerings havc dropped from £19,764.00 to £18,013.32. Th¢ Trustees acknowledge the continuing support of th¢ membership, particularly those who contribute through Gift Aid, which will allow the Trustees to r¢claim £3,826.26 in tax from these donations for the period to 3 1st D¢cember 2025. The claim procedure has been delayed because of registration difficulties with HMRC. The Trustees are hopeful to rectify this in ¢aTIy COUTS¢ and this should regularise the process for future years. The total income for the year was £96,533.55, compared with last year's figure of £38.931.67.
The total exndItuTe for the year was £91,346.19. compared with last y¢aT'S figure of £44.094.00 As is noted in the accounts. this year the detail has been expanded and wher¢ possible the comparative figures have be¢n shown. However It has not always been possible to rationalis¢ th¢ comparative figure, with this year's presentation. As reflected in the accounts, a sum of £10,003.04 was drawn doNvn from our investrn¢nt account to maintain sufficient cash flow for the continued operation of the charity. There remains a total of £17,614.91 as valued at 31" December 2025 Reserves Policy It is the Trustees, w)licy to hold r¢serv¢s of approximately three months expenditure in th¢ gen¢ral fund. At the year end ihe Church held unrestricted cash funds of £8,997.16. Whil¢ this only represents one month's expenditure, the Trustees could in the short terni realise funds in their investinent portfolio to meet expenditur¢. The Trustees also anticipatc the potential sale of the shared Manse, which will k credited to our holding with th¢ General Trustees in the Consolidated Fabric Fund. with the deduction of a 10 % levy. Statement of Trustees, Responsibilities The meinbers of th¢ Kirk Session I Congyregational Board must prepare financial Statements which give sufficient detail to enable an appreciation of the transactions of the Church durinLY the financial year. The members of the Kirk Session / Con&FreLyational Board are reSnSIble for keepinL' prOr accountingy 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) Rebyulations 2006 and the Regulations Anent Congregational Finance approv¢d by the General Assembly of the Church ot. Scotland in 2007. They are also responsibl¢ for safegFuardin&y the assets of the Church and must take reasonable steps for the prevention an0[ detLLtion of fraud and other irrebFularities. Approved by the Trust and signed on their behalf, Ith Haig Session Clerk Date
Crossford and Kirkfieldbank Parish Church of Scotland SC014659 Itndependent Examiner's Report to the Trustees of Crossford and Kirkfield Parish Church of Scotland I report on the a¢counts of the charity for the y¢ar ended 31 Dec 2025 which ar¢ set out on pages 6 to 10. Respective responsibilities of trustees and examiner The chaTlty's trustees are responsible forthe pr¢yaT&tion ofthe accounts in accordance with the terms ofthe Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the A¢counts Regulations does not ELpply. It is Our Tesponsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular inatters have come to our attention. BMsi8 of illdcpendent examiner's ststement Our exainination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An exarnination 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 explanalions from the trustees concerning any such inatters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts. Independent examiner's $tAtement In the course of OUT examination, no matter has come to our attention which gives us reasonable cause to believe that in any mal¢rial resp¢¢t the requireinents.. to keep accounting records in accordance with Section 44(1) (a) of th¢ 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name.. Mr John Boag Address.. 29 Holin Road Crossford ML8 5RG Date..
Crosgford & Kirkfieldbank Parish Church of Scotland Tru$teesg Annual Report Year ended 31 December 2025 SC014659 Unrwtvieted Funds 202S Restricted Funds 202S Endowment Funds 2025 Total 2025 Total 2024 Note Donation Donation.'Window Dividend Growth Fund FunerAI Donation Life & Work 14,462.78 3,000.00 108.54 400. 42.00 18,013.32 14,462.78 3,000.00 108.54 400.00 42.00 18,013.32 19,673.80 473.74 80.00 42,00 20,269.54 Aetivities for Generating fi uiids Chrigtmas Fayre Prnyer Group 850.00 895.00 1,745.00 xtrm Ordiiiary Income Giving lo Grow Reduction Encashment of Growth Fund Units Refund Council Tax Insurance Refurtd Pulpit Supply Refund Pulpit Supply Refund Refvnd J.ife & Work Refund flowers Pres¢nlation Donation Steven R¢id Gift Donations to Plaque Covenanters Donation to Plaque Gen TFUStees Grant Transfer from Kirkfield Bank 2,718.00 10,003.04 1.329.09 10.003.04 10.003,04 787,00 2.700.00 120.00 42.00 60.00 787.00 2,700.00 120.00 42.00 60,00 1,007.00 500.00 610.00 750.00 62.083.02 2 725.17 62,083.02 2 725.l7 78 Total Income 96,533.SS 96,533.SS 38,931.67 Px mei) Costs of gertevAting funds Charitnble activities Church Orgaiiisation$ 108. 91,238.19 108.00 91.238.19 108.00 42,966.00 1.020.00 ment 91 46.19 91346.19 00 Excess of Receipts over raYentS for the yehr beforc trfiiisfers 5.187.36 5,187.36 5,162.33 TrAn$feY$ Excess of Receipts Payments for the year over S,187.36 S,162.33 5,187.36
Crossford & Kirkfieldbonk Parish Churrh of Scotland Trustees* Annuol Report Year ended 31 December 2025 Statement of Balthnc SC014659 Unrestrieted Funds 2025 Restricted Funds 2025 Endowment Fund8 2025 Total 202S Total 2024 Bank & De osTrt Bolanc Bank & depogit balances brought forward 3,809.80 3,809,80 8,972.13 Movement in year: Exc¢ss of Receipts over Payments 5.187,36 5.187.36 5,162.33 Bank & deposit balances carried forward 8 997.16 8 997.16 J 809.80 Lillbilities The outstanding contribution to the Giving to Grow as of 31 Dec 2025 15 £11.972 Investments Market V&lue 2025 2024 5.531,52 15,133.36 C08t 3,399.48 COSIT GrO(h Fundl804 Units) Transfer from Kirkfieldbank Manse F&bric1200 units) rabric Fundl600 units) COSIT Deposit Fund Transfer from Kirkfieldbank Re-developmeiit Fund General Piirpoyes Fund i 00.00 300.00 1,376.00 4,128.00 5,250,70 1.328.69 5.250,70 1.328.69 10078.87 17,614.91 The accounts were approved by the Kirk Session on 2510312026 For and on behalf of the Kirk Sessioti Session Clerk Treisur¢r
Cr95sford Parish Church of Scotland SC014659 T*llstees' Annual Report Year ended 31 December 2025 to the Aecounts l. Trustee Remuneration and Related PArty TrnnsRftloD$ No ttustee or related party elV¢d any remuDeratiort during the year under review. Movement of FndS 2024 Recclpt$ Pnyments Transf¢rJ 2025 Unre8tricted funds De5iBnated Bibl¢ Study & Pr&yer Group Getterd Fund 3,809.80 3 809.80 96 533.55 96 533.55 91346.19 91,346.19 8 997.16 8 997.16 Restrlcted Fund8 Endowmeni funds Total flind$ 3 809.80 96 533.55 91346.19 997.16 Purposes of Designated PUdI The Bible Study and Prayer Group m¢eis w¢¢kly and through contributions supports & range of charities. Unrc5trltted Restrictcd FiiIids 2025 ndowment uiid$ 2025 TotAI 2025 TotAI 2024 2025 3. AnAlyA18 ofDonAtiong WFO Scheme (non &ft Aid) Gift Aid Donations Tax Recovered on Gift Aid Donation8 Ordinary Offerin88 (Open Plute) Retiring Poppy Scgtland Donation 1,345,00 7,647.00 1,345.00 7,647.00 I,oio.00 7,992.00 4,097.00 6,360.60 114.20 100.00 19,673.80 5,365.64 105.14 5,365.64 105.14 14,462.78 14,462.78
Crossford & Kirkfieldbank Parish Church of ScoilAn41 Trustees, Report Year ellded 31 December 2025 SC014659 Unrestricted Funds 2025 Hestricted Endowment Funds Funds 2025 202S Total 2025 Total 2024 4 Analysis of Pnyments Costs of generAting funds Offering envelopes 108,00 108.00 108.00 108,00 108.00 108.00 S Charitable Activities Givin8 to Grow Presbytery dues Interim Moderators ExnSeS Minister's exp¢ns¢s Telephone Pulpit supply Organ Repairs & Tuning Other $tsffinB costs Fabric repairs & maintertance Coun¢il Tax Ileat and light Fnsurance Gifts and Donations Commcmorrltive Pl4que Community l.lal Life & Work Refurbishment Bibl¢ Study l)rayer Group Bxp. 6.130.23 6.130.23 14,279,00 509,00 50.40 336,00 753.75 2,280.00 1,065.00 5.630.00 11,246.00 1.371.06 829.61 2,157.98 1,359.20 1.000. 4,400.00 4.4.00 4,121.00 7,062.80 4.121.00 7,062.80 4,183.44 2.449.06 150.00 4.183.44 2,449.06 I so.00 411.80 244.00 62.083.02 2.84 91346.19 411.80 2M.00 62.083,02 2.84 91346.19 99.00 1020.00 44 094.00 Minister's Stlpend 6 All Church of S¢oiland congregations contribute lo the National Stipend Fund which bears the costs of all mini9ters 8tipend8 and employels ¢ontributions to national insuranc< pension. housing and loan fvnd. Ministers stipends are paid in 4ccordance with the national stipend scale which is related to years of servi¢e, In 2025 th¢ minimum stipend was £32.433 rising to £39.856 in the 5th and subsequ¢nl years.
Crn$$ftyi'd Kirkfieldbank Parish Church of Scotland SC014659 Tnjstees, Annu#l Report Ye&r end¢d 31 Decembei. 202S 6. APPENDIX riUNDS HELD ON BEIIALF OF THE CONGRKGA'fiotN BY THE CHURCH OF SCOTLAND GENERAL TRUSTEFS 202S 2024 CAPITAL A co Cradit B&¢#$ h¢ld at 31 D¢¢emb¢r at ¢ost Market Va]ue of Bal8nces at 31 December 3,415.79 3,415.79 5.001.34 RKVENUE ACCOUNT Crodit Balance at 31 December tnterest Deposit Fund terest Growth Fund Interest Income Fund Interest Revenue Fund Drawdown Ploque Admin Costs 331.05 51.18 55.35 66.60 24.38 401.04 60.06 55.35 66.60 20.06 60.00 12.06 380.00 Credlt BAlanee &t 31 De¢emb•' 348.S6 531,05 TemporAiy Fund Admin fees Sale of MJn5e Surveyors Fees sale of KiTkfieldb4nk Chur¢h Legal Fees for sate of Kirkfieldb&nk Church Crossford Church Fabric Work8 drawdown Giving to Grow Drawdow Salc of KiTkfieldbank Chur¢h Closing B4lan¢e 305,80 2,421.60 1,520.00 62,083.02 2,776.00 64.920.16 4.186.26 These funds are held on b¢h4if of the con8Tesation in the Consolidated Fabric Fund. The amounts held in the Copital r,und, 8¢nerale interest and dividend5 which are tTansfeTred to lh¢ Revenue Fund. Under the ternis of the schem¢, the fid is avwlable to fflt local expenses and the Capital FurAds ¢an be used to to support major proje¢ts. 10