The Church of Scotland Portpatrick Parish Church (Church of Scotland) TRUSTEES REPORT AND RECEIPS AND PAYMENT ACCOUNTS for year 2025 Congregydtlon No: 090521 Charlty No: SC015452
Reference and Administrative Information Charlty name Portpalrick Parish Church Charity No. SC015452 Congregallon Charge 090521 - PORTPATRICK 0704383 LUCE VALLEY & INCH LW PORTPATIUCK LW STONEYKIRK Contact Address Mrs K M¢Miken 3 Church Grove Leswalt Stranrder DG9 OJZ Trustees The Trustees Present the Annual Report and Accounts for Portpatrick Parish Church ( Church of Scotland) for the year ended 3 1st D(xcmbcr 2025. The followin8 are the Trnsless who served during that year and up until ( date of accounts approved by Trustees). KlrkSes$lon W Mcmiken Miss M Gibson Mrs D Murray Mrs J Mccaig Mr D Telford Mr D Maxwell Mrs F Maxwell Mrs E Walker Mr l Bell Prlnclpal Office- bearers Minister.. Rev. Siephen Ogston Session Clerk: Mr D Maxwell CleTk lo the Board.. Mrs K Mcmiken Church Treasurer.. Mr D T¢lford Independent Exsmlner Colin S Wilson 33 Lewis Strect Stranraer DG9 7LB Bankers Royttl Bank of Scotland 15 Bridge Street Stranraer DG9 7JA
Trustees, Annual Report Year ended 31 December 2020 Structure, Governance and Management Chydrity No. SC015452 The Church is admintstered in accordance with the ternis of the Model Deed of Constitution. Recruitment and Appointment of Trnstees Members of the Kirk Session are the charity trustces. 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 Presbytery. Organisational Structure The Kirk Session meets six limes a year and is responsible for spiritual affairs withil) th¢ Church. Portpatrick Parish Church is within a shared charge. ( Charge No. 0704383.Luce Valley and Inch. linked with Portpatri¢k. Linked with StoneyKirk). The sIed charge contribution is apportioned to the Congregalions within the shared charge using the income base rntio. For Portpatrick in 2025 this is 200/0. Objectives and Activities The Church of Scotland is Trinitarian in doctriThe. 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. 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 tcrrttorial ministy. It Co-operdtes with other Churches in vaTiOUS ccumenical iKMlies in Scotla))d and bcyond. The Congregation fulfils its objectives by cary out the following activities - Service of Worship every Sunday. Services of Holy Cornmunion three times a year ( morning services), Songs of Praise Evening (August), Christmas Community Carol seiCe and Social Activities on special occasions. The Church is grateful io the Church Guild for their fund rdising activities during the Achievements and Performance The CoThgregation has fulfilled its objectives and commitments during the ycar. Services are regularly attended and much support is Eiven by the congrcgatiotL
Trustees, Annual Report (cont) Year ended 31 December 2020 Financial Review The level of donations and collections remain similar to previous years. However costs have risen and there was in incr¢ase in respect of Giving to Grow ( previously the Ministries and Mission) contribution to Central Funds to support th¢ Ministerfs Stipend. Assoil¢d costs for Manse and expenses across the shared charge are apportioned using the Income base rdtio. Portpatrick contribution is 2(Y/o of cosls. During the year there were increased Costs for maintenance and upgrade of fabric, resulting in a deficit of Receipts over Payments (£10,632) within the year. However this is to be covered by a drawdown from the "Consolidated Fabric Fund - Revenue Account ' from the Restricted Funds held by the Genernl TTusle¢s of the Church of Scotland for the benefit of Congregations. Reserves Pollcy It is the Trustees p)licy to keep at least six months expenses in unrestricted reservcs. Statement of Trustees, Responsibilities The members of th¢ Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the fllwicial year. The rncmbers of Ihe Kirk Session are responsible for keeping proper accounting records which on request must reflect the financial position of the Church at that time. This musi be done to eD5ur¢ that the financial statements comply with the Charites and Tnte¢S Investmenl ( Scotland ) Act 2005. the Charities Accounts ( Scotland) Regulations 2(K)6 and the Regulations Anent Congregational Finance approved by thc General Assembly of the Church of Scotland in 2007. They are also respon5iblc for safeguarding thc assets of the Church and must take reasonable steps for the prevention and lor detection of fraud and other irregularilies. Approved by the Trustees and signed on their behalf. Sessfion Clerk Date:
Independent Examiner's Report to the Trustees of Portyatrick Parish Church (Church of Scotland) I report on the accounts of the charity for the year ended 31 December 2025. which are set out on pages 5 to 10. Respective responsibilide5 of trustees and exAmlDer The charity's tNstees are responsible for the preparation of the accounts in accordance with the lenns of the Charities and Trustee Investment (Scotland) Aci 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity ISteeS consider that the audil requirement of Regulation 10(1) (d) of the Accounts Regulalions does not apply. It ts my responsibility to examine the accounts as requir¢d under seclion 44(1) (¢) of the Act and to slate whether particular matters have come my attenlion. Charlty No. An exarnination is carried oul in accordancc with Regulation I l of the ChaTitics Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kepi 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 tnte¢S concerning any such matters. The procedures undertaken do not provide all Ihe evidence that would be required in an audit. and consequently I do not express an audit opinion on the view given by the accounts. Independent ex*mlner'$ 51atement In the course ot my examinalion. no matter has come to my attention: which gives me reasonable cause lo believe thal in any material respect the requirements.. lo keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulalion 4 of the 2006 Accounts Rcgulations. and lo prepare accounts which accord with Ihe accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or lo which, in my opinion, attention should be drawn in order to enablc a proper undeT51anding of the accounts to bc reached. Name: Address.. Colin S. Wilson 33 tzwis Strc¢t Stranra¢r DG9 7LB Date: IL
Port atrick Parish Church Church of Scotland Recei ts and Pa ments Account Year ended 31 December 2025 Unrestrieted RtriCted Funds 2025 Charity No. Furtds Total Total 2025 2025 2024 Recei ts Note Donaiions 3 Legacies Activities for Generati Bank & Dep05il intere Investment incom¢ 14.546 14.546 19,447 315 315 462 14,861 14,861 19,909 Rental of premises 1.820 Total Recei tg 15.761 15.761 21.729 ments Costs of gentrAilng furtds Charlloble seilvltles 26.393 27.393 22,948 Governance ¢051$ Total Pa ments 26.393 27.393 22.948 Excess of Reeelptj over P8ymethts for the year before transfers (10,632) (l.(KJO) 111.032) (1,219) Tran$ferslPrlor year discrepancy Excess of Receiptj over Payments for the y¢8r 3,827 (10,632) { I.(M) 111.632) 2.608
Por atrick Parish Church Statement of Balances At 31 December 2025 Church of Scotland Unr¢strlc¢ed Re5tr1cted COS Investors Fullds Funds Trust Charity No. Tot Tot#1 2025 202S 2025 2025 2024 Nole Bink & De osit Bil#nces Bank & dewsii balunces broughi forward 31.784 2,7 34,484 31,876 Movement In year: ExL¢ss uf Receipts over Payments for the y¢ar Bank & dcposit balances CArried forward 110.632) (162) 110,794} {92) 21,152 2.538 23.690 31.784 Investments at markel value Church of kotlaThJ- InVeSS Tntsi Growth Church of ScoilaNJ- Inve8 Asset5 Audio System 6,745 6,745 6.745 Liabilitie5 iving to Grow I rornicrly Ministry & Mi55ionl The accounts were approved by the Kirk Session on 26 April 2026. For and on behalf of the Kirk Session Sesslon Clerk Trexsurer
Port atrick Parish Church Church of Scotland Notes to ihe Accounts l. Trustee Remunera¢ion Ydnd Related Party Tr4Jbsaetions During the year tSleeS received reimbursement of trdvel expenses (Minisier). incurred totslling £507. Miss Mary Gibso who is a member of the Kirk Session, received remunerdtion of £702 during the year. No truslee or a person related to a trnstee bad any personal int¢t in any contract or transaction entered into by the charity during the year. 2. Movements Sn Funds AtlJan Diserepxllcyl At 31 Det Transfers 2025 2025 Receipts Psyments Unrestricted funds G¢ller Fund 31.784 15.761 (26.393) 21.152 31.784 15.761 (26,3931 21,152 Restricted funds Designated Guild Ac¢out)i 2.7(Kl 838 (i.(KKJI 2.538 2.71X) 838 (I,(KM)I 2.538 TolAI funds 34.484 16.599 {27 J93} 23,6 oses of Desi ated Funds Designated Guild Account.. is used soley for Guild purposes
UDre5tricted Restrictrd Funds Funds Etsdoivment Fund5 Total Totsl 2025 2025 2025 2025 2024 3. Analysls of Donatlons WFO Scheme Inotl Gift Aid) Gift Aid DoDaiions Tax lie¢overed on Gift Aid DonatLO Ordinary Offering5 (OrKn Plat¢) Other OfferiDg& Donion5 elc 3.057 7240 1.705 1.594 950 14.546 3.057 7,240 1.705 1,594 950 14.546 3,060 2.994 2,594 5.458 4,242 18,348 4. Analys1$ of Payments Costs of generating funds Investment Mana8ers' fees Offering ¢nvelopes Charltabl¢ etlvl¢les Ministries & Mi55ion (GTGI allocation Presbytery dues Minisierial ASsistCe- travel exps Pulpir supply Other 3¢affing costs Fabric repAirs & maintenwe Couniil Tax Hcat and light Insur¢¢ 10.420 416 10,420 416 6,035 292 507 1.120 3.136 4.619 507 l.l20 3,136 4.619 046 3.562 3,421 .763 553 2,497 2.555 2.496 2.583 2,4¢X) 2,583 Chur¢h ¢xpeThse8 Guild donalions Prinling, slationcry and posla8e Life & Work Other expcnsc5 18 18 76 72 26,033 237 22.492 26,033 Governance costs Indeent ¢xaminer's fees 3(rfJ 360 456 Other payments Purchase of inv¢s¢ments Purchase of assets Cos Inv¢5tOT5 Trust
- Minister's Stipend All Church of Scotland congregations contribute lo the National Stipend Fund which bears the costs of all ministers, stipends and employe15 contributiODS for national insurance. pension and housing and loan fund. Ministet5' 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 £32.453 and the maximum slipend (in the fifth and subsequent years) £39.856. 2025 2024
- Colleetions for Third Partles Poppy Scotland Food Bank Turkey Appeal 91 145
Port atrick Parish Church APPENDIX Church of Scotland FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES Charity No. 2025 2024 Consolidated Fabric Fund Revenue Account 3 1st December 15.243 11.681 Consolidated Fabric Fund Capital Account at Cost 31 st December 65,733 65,733 - 31 si Decernber Capital Account at Market Valu- 100,861 96,214 io