R
The Church of Scotland
Glencairn and Moniaive Church
CONGREGATIONAL ACCOUNTS
for the year ended
31 December 2025
Congregation No: 080456
Charity No: SC014663
Trustees' Annual Report Year ended 31 December 2025
The Trustees present the annual report and accounts for Glencairn and Moniaive Parish Church for the year ended 31 December 2025
Reference and Administrative Information
Charity Name: Glencairn and Moniaive Parish Church Charity Registration No: SC014663 Congregation Reference No: 080456 Contact Address: c/o Mr Maxwell MacKenzie Ardlui Dunreggan Moniaive Thornhill DG3 4HH
Trustees
All members of the Kirk Session and Congregational Board are Trustees, and are fully aware of their responsibilities. All members of the Kirk Session form part of the Congregational Board.
Principal Office Bearers
Minister: Revd Mark R S Smith Session Clerk: Mrs Clerk to the Board: Mrs Treasurer: Mr
Kirk Session
Mr Mr Mrs Revd Mrs Mr
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Trustees’ Annual Report (cont) Year ended 31 December 2025
Congregational Board
Mrs Mr Mrs
a_
Independent Examiner Mr David Mitchell Farries, Kirk & McVean Dumfries Enterprise Park Dumfries DG1 3S)
Bankers
Bank of Scotland plc Dumfries Branch PO Box 1000 BX2 1LB
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Trustees' Annual Report (cont) Year ended 31 December 2025
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Deed of Constitution.
Recruitment and Appointment of Trustees
Members of the Kirk Session and the Congregational Board (the ‘Board’) are the charity Trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered 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 the Presbytery. The Board is appointed from within the congregation. Members of the congregation are invited to nominate individuals, who are believed to have the skills and commitment to contribute to the management affairs of the church, to become members of the Board. Board members are then appointed at the Stated Annual Meeting and serve for a period of three years, after which they must seek re-election at the next Stated Annual Meeting.
Organisational Structure
The Kirk Session is responsible for spiritual affairs within the church and meets six times a year. The Congregational Board, which also meets six times a year, is chaired by a chairperson. Certain responsibilities are delegated to elected committees, as appropriate. The church is part of the national Church of Scotland.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition, and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. {it co-operates with other Churches in various ecumenical bodies in Scotland and beyond. In a normal year, services of Worship are held weekly, with special services being held for a variety of purposes, as deemed necessary or desirable. Coffee mornings are held on a regular basis. Provision is made for Youth activities and for Family activities to take place. The Congregation are concerned about environmental issues and work on good practice within our buildings and community. The church is registered with Eco-Congregation Scotland.
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Trustees’ Annual Report (cont) Year ended 31 December 2025
Achievements and Performance
Our Minister, the Rev Mark RS Smith, has guided the Kirk Session and Congregational Board in maintaining the life of the congregation and in managing the Church's activities.
The Minister has adopted various means to maintain the advancement of the Faith and support of the church family during the year. This has included involvement in the wider community's events and projects. The main church area and our meeting rooms are used by local groups and organisations for their own activities.
The Board's policy has been to restrict Fabric costs to the general and essential upkeep of the Church buildings. Repairs and maintenance have been carried out to our buildings, parking areas and perimeter railings. The Church has paid a share of Fabric repairs and upgrading of the Manse. The seating in the Church has benefitted from the purchase of fifty individual chaiirs. Space has been created by disposal of old pews.
Financial Review
Considering only the Unrestricted Funds as set out on page 7 of this document, Payments exceeded Receipts by £9,523. The unused funds from the Refurbishment account, following completion of the works in 2024, were transferred into the principal account. £10,373 was drawn down from the Revenue Fund for Fabric purposes. The transfer of £12,000 of funds to the Deposit Fund is shown on page 9. This is listed as an expenditure in the accounts movement but the deposit is availble for use.
The Receipts from offerings and gift aided donations totalling £17,780 at page 10, were generally as anticipated. Fundraising activities raised £967. Recovery of tax on Gift Aid contributions amounted to £4,444. With these figures combined, the Receipts totalled £23,191 for the year, similar to previous years.
As set out on page 10, expenditure on Fabric maintenance and repairs was £14,379. This sum includes the purchase of new chairs, costing £7444. Heating & Lighting costs of £2,977 compare well with previous years.
The relationship between Receipts and Expenditure follows the pattern of recent years. General income and fundraising continues to be insufficient to maintain the Church's commitments and running costs. There is a regular need to withdraw funding from interest earned on deposits to supplement income.
At pages 12 and 13, as an Appendix to the Congregational Accounts, details are reported on the Consolidated Fabric Funds held by the General Trustees. These figures are presented in a new format, as required by Regulations. In summary, the Funds held increased by £1,100 for the year, after the drawdown of £10,373 noted above.
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Trustees’ Annual Report (cont) Year ended 31 December 2025
Reserves Policy
It is the Trustees’ policy to hold reserves of at least three month's expenditure, including designated funds. At the end of the year the Church held Unrestricted cash funds of £23,310 of which £9,922 was for designated funds. The Trustees have needed to spend resources on essential fabric repairs and maintenance, and to comply with legislation. Applications can be made to The Church of Scotland General Trustees to draw down funds held in the Consolidated Fabric Fund for this and certain other purposes.
The Church also held £13 of Restricted funds. These are provided for the purposes specified in Note 3 on page 9 of this document.
Statement of Trustees’ Responsibilities
The members of the Kirk Session and Congregational Board must prepare financial statements that give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members are responsible for keeping proper accounting 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) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
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Trustee
Dated 0% (ok, 2026
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Page 5S of 13
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Independent Examiner’s Report Year ended 31 December 2025
Independent Examiner’s Report to the Trustees of Glencairn and Moniaive Parish Church
| report on the accounts of the charity for the year ended 31 December 2025, which are set out on pages 7 to 11 below.
Respective responsibilities of Trustees and Examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts - (Scotland) Regulations 2006. The charity’s trustees consider that the audit requirement of Regulation 10(1)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section (44)(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of Independent Examiner’s Statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination 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 explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that wouldbe required in an audit and, consequently, | do not express an audit opinion on the view given by the accounts.
Independent Examiner’s Statement
in connection with my examination, no matter has come to my attention:-
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which gives me reasonable cause to believe that, in any material respect, the requirements:-
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to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4
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of the 2006 Accounts Regulations, and ;
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e to prepare accounts which accord with the accounting. records and comply with Regulation 9 of
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the 2006 Accounts Regulations have not been met, or |
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mr David Mitchell Farries, Kirk & McVean Dumfries Enterprise Park Dumfries DG1 3S) ;
Page 6 of 13
,
Glencairn and Moniaive Church Receipts and Payments Account Year ended 31 December 2025
;
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||||||||||
|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|
|Funds|Funds|Total|Total|
|2025|2025|2025|2024|
|£|£|£|£|
|Receipts|Note|
|Donations|4|23,191|0|23,191|23,460|
|Legacy|0|0|0|29,483|
|Activities|for|Generating|Funds|967|0|967|1,194|
|Bank|&|Deposit|Interest|254|0|254|26|
|24,411|0|24,411|54,163|
|.|
|Rental|of|Hatis|etc|1,360|0|1,360|1,684|
|Endowment|Income|and|Glebe|Rent|1,641|]|1,641|2,101|
|Revenue|Account|Funds|10,373|0|10,373|2,075|
|Total|Receipts|37,785|0|37,785|60,023|
|Payments|
|Costs|of generating|funds|0|0|0|0|
|Charitable|activities|47,308|0|47,308|47,969|
|Total|Payments|5|47,308|0|47,308|47,969|
|Excess|of|Receipts|over|(Payments)|
|for the year,|before transfers|(9,523)|0|(9,523)|12,054|
|Transfers|4,280|(4,280)|0|0|
|Excess|of|Receipts|over|(Payments)|
|for the|year.|(5,243)|(4,280)|(9,523)|12,054|
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See notes on page 10 for details
Page 7 of 13
Glencairn and Moniaive Church Statement of Balances
at 31 December 2025
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Funds | Funds | Total | Total | ||
| 2025 | 2025 | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Bank and Deposit Balances | |||||
| Bank and Deposit Balances | |||||
| brought forward | 28,553 | 4,292 | 32,845 | 21,101 | |
| Movement in year |
|||||
| Excess of Receipts over (Payments) | |||||
| forthe year | (5,243) | (4,280) | (9,523) | 12,054 | |
| Adjustment to Bank Balance | (310) | ||||
| Bank and Deposit balances | |||||
| carried forward | 23,310 | 13 | 23,322 | 32,845 | |
| =—————_ | EE | ———_—____— | Ee | ||
| Assets | |||||
| GiftAid Receivable | 4,000 | 0 | 4,000 | 4,000 | |
| 4,000 ,—————— |
0 —— |
; | 4,000 sess |
4,000 oo |
|
| TheaccountswereapprovedbytheKirkSessionandCongregationa!Board | Boardon | Lwe | Lila | 2026. | |
| For and on behalfofthe Kirk Session and Congregational Board | |||||
| a | Treasurer |
Page 8 of 13
Glencairn and Moniaive Church Notes to the Accounts Year ended 31 December 2025
"
1. Heritable Property
The proprietorship of the James Paterson Rooms lies with the Chairman of the Board, the Clerk to the Board and the Treasurer in succession. The property was inspected in 2015 by chartered surveyors for marketing purposes and valued at £90,000.
2. Trustee Remuneration and Related Party Transactions
No Trustee received any remuneration during the year. During the year one Trustee received reimbursement of expenses, in total £2,623. No Trustee, or a person related to a Trustee, had any personal interest in any contract or transaction entered into by the charity during the year.
| 3. | Movement in Funds | At 1Jan | At 31 Dec | ||||
|---|---|---|---|---|---|---|---|
| 2025 | Receipts | Payments | Transfers | 2025 | |||
| £ | £ | £ | £ | £ | |||
| Unrestricted Funds | |||||||
| Fabric Fund | 126 | 10,373 | 17,357 | 4,280 | {2,578) | ||
| Deposit Fund | 500 | 0 | 0 | 12,000 | 12,500 | ||
| General Fund | 27,927 | 27,412 | 29,951 | (12,000) | 13,388 | ||
| 28,553 | 37,785 | 47,308 | 4,280 | 23,310 | |||
| Restricted Funds | |||||||
| Lubuto Fund | 13 | 0 | 0 | 0 | , | 13 | |
| St Ninian's Refurbishment | 4,280 | 0 | 0 | {4,280) | 0 | ||
| 4,293 | 0 | 0 | (4,280) | 13 | |||
| TotalFunds | 32,846 | 37,785 | 47,308 | 0 | 23,323 |
Purposes of Unrestricted Funds
Fabric Fund: A fund for the maintenance of the Church properties generally. Deposit Fund: Investment with the Church of Scotland Investors Trust. General Fund: A fund for the general running costs and promotion of the Church.
Purposes of Restricted Funds
Lubuto Fund: A fund to provide support to a twinned church congregation in Zambia. St Ninian's Refurbishment: A fund for upgrading of the St Ninian's Church building.
Page 9 of 13
Glencairn and Moniaive Church Notes to the Accounts (cont) Year ended 31 December 2025
| Unrestricted | Restricted | Restricted | ||||
|---|---|---|---|---|---|---|
| Funds | Funds | Total | Total | |||
| 2025 | 2025 | 2025 | 2024 | |||
| £ | £ | £ | £ | |||
| 4. | Analysis of Donations | |||||
| WFO Scheme | 0 | ° | 0 | Oo | 0 | |
| Gift Aid Donations | 12,300 | 0 | 12,300 | 13,166 | ||
| Tax Recovered on Gift Aid Donations | 4,444 | 0 | 4,444 | 4,491 | ||
| Ordinary Offerings (Open Plate) | 4,122 | 0 | 4,122 | 3,855 | ||
| Other Offerings, Donations etc. | 2,326 | 0 | 2,326 | 31,431 | ||
| 23,191 | 0 | 23,191 | 52,943 | |||
| 5. | Analysis of Payments | |||||
| Costs of Generating Funds: | ||||||
| Offering Envelopes | ¢) | 0 | 0 | 0 | ||
| Otherexpenses | ie) | 0 | 0 | 0 | ||
| 0 | 0 | 0 | 0 | |||
| Charitable Activities: | ||||||
| Givingto Grow Contribution | 20,773 | 0 | 20,773 | 20,358 | ||
| Presbytery dues | 679 | 0 | 679 | 362 | ||
| Ministers' expenses | 1,240 | 0 | 1,240 | 1,292 | ||
| Pulpit Supply | 424 | 0 | 424 | 345 | ||
| Other staffing costs | 0 | 0 | 0 | 0 | ||
| Fabric repairs& maintenance | 14,379 | 0 | 14,379 | 9,701 | ||
| Council tax | 1,383 | 0 | 1,383 | 1,267 | ||
| Heatand light | 2,978 | 0 | 2,978 | 3,592 | ||
| Insurance | 2,019 | 0 | 2,019 | 1,911 | ||
| Other building costs | 2,166 | 0 | 2,166 | 6,536 | ||
| Church office expenses | 593 | 0 | 593 | 619 | ||
| Organ and music | 323 | 0 | 323 | 491 | ||
| Printing stationery& postage | 0 | 0 | 0 | 0 | ||
| Other expenses & adjustments | 352 | 0 | 352 | 1,496 | ||
| 47,308 | 0 | 47,308 | 47,970 | |||
| 47,308 | 0 | 47,308 | ~A7,970 |
6. Minister's Stipend
All Church of Scotland congregations contribute to the Nationai Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension, and housing & loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review, the minimum stipend was £32,433 and the maximum stipend (in the fifth and subsequent years) was £39,856.
Page 10 of 13
Glencairn and Moniaive Church Notes to the Accounts (cont) Year ended 31 December 2025
,
| Total | Total | ||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| 7. | Collections for Third Parties | ||
| Children's Soc iety CoE | 440 | ||
| Poppy Scotland / Earl Haig | 200 | 200 | |
| Moderator's Challenge | 50 | ||
| 250 | 640 |
Page 11 of 13
Glencairn and Moniaive Church Appendix to the Accounts Year ended 31 December 2025
Funds held by the Church of Scotland General Trustees for the benefit of the Congregation
| Consolidated Fabric Fund | 2025 | 2024 |
|---|---|---|
| Capital Account | ||
| Credit balances held at 31 December at cost | 192,216 | 192,216 |
| Market value of balances at 31 December | 277,962 | 266,622 |
| RevenueAccount | ||
| Credit balance at 31 December | 50,896 | 49,797 |
| TemporaryAccount | ||
| Credit balance at 31 December | 0 | 0 |
| Individual Fund | ||
| Purpose: | ||
| EXPENDABLE | ||
| Creditbalances held at31Decemberatcost | 0 | 0 |
| Market value of balances at 31 December | 0 | 0 |
| PERMANENT ENDOWMENT | ||
| Credit balances held at 31 December at cost | 0 | 0 |
| Marketvalueofbalancesat31December | 0 | 0 |
This Appendix does notform part of the Congregation's statutory annual accounts.
Page 12 of 13
Glencairn and Moniaive Church
Statement of Transactions Year ended 31 December 2025
Funds held by the Church of Scotland General Trustees for the benefit of the Congregation
| Consolidated Fabric Funds | 2025 | 2024 | |
|---|---|---|---|
| Revenue Account (50) | |||
| Closing Balance 31 Dec 2025 | 50,896 | 49,797 | |
| Comprising: | |||
| Opening Balance | 49,797 | ||
| Income Fund | 3,133 | ||
| Deposit Fund | 3,810 | ||
| Growth Fund | 2,597 | ||
| Revenue Interest | 2,283 | ||
| Property Costs | (10,373) | ||
| Admin Costs | (350) | ||
| Closing Balance | 50,896 | ||
| Capital Account (55) | |||
| Closing Balance 31 Dec 2025 | 0 | ||
| Comprising: | |||
| Opening Balance | 0 | ||
| Closing Balance | 0 | ||
| Capital Account [II] (56) | |||
| Closing Balance 31 Dec 2025 | 192,216 | 192,216 | |
| Comprising: | |||
| Opening Balance | 192,216 | ||
| Closing Balance | 192,216 | ||
| Temporary Funds (85) | |||
| Closing Balance 31 Dec 2025 | fe) | ||
| Comprising: | |||
| Opening Balance | 0 | ||
| ClosingBalance | 0 |
This Statement does not form part of the Congregation's statutory annual accounts.
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