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 sI￿ed 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 se￿iCe 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 Tn￿te¢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 I￿SteeS 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 tn￿te¢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 R￿triCted
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- InVeS￿￿S 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 t￿SleeS 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& Don*ion5 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 ASsist￿Ce- 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
Inde￿￿￿ent ¢xaminer's fees
3(rfJ
360
456
Other payments
Purchase of inv¢s¢ments
Purchase of assets
Cos Inv¢5tOT5 Trust

5. 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
6. 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