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 N￿ne.
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 Fo￿eSt (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 ex￿ndItuTe 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 reS￿nSIble for keepinL' prO￿r 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 an￿0[ 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
raY￿entS 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 F￿ndS
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 PU￿dI
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 Ex￿nSeS
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
fi￿d is avwlable to ffl￿t local expenses and the Capital FurAds ¢an be used to
to support major proje¢ts.
10