The Church of Scotland Cowie & Plean Church of Scotland RECEIIryS AND PAYMENTS ACCOUNTS for the year exding 31 December 2025 Congregation No: 231402 Charity No: SC 016296
Reference and Administrativ¢ Inforniation Charity Name". Cowie & PleAll Church of Scotland Charity Registration NuD)ber". SC016296 Congregation Ref¢ren¢¢ No.. 231402 Contsct Address.. 5 Finc&stl¢ Place Cowie Stirling FK7 7DS Trn$tseJ SessioD Mrs M Brown Mrs J Stevenson {D¢mitted 23109r25) Miss P McKenzie (Demi 23109r25) Mr A GalloaY Mr5 M Oalloway MTS V Hutcheson Mrs S Laird Mrs A Penman Mr E Feguson MTS E Bicknell Reverend Alison Orninger CoThgregatlonal Bord Mrg J Thomson (Demitted 13105f251 Princi1 OffKe•be8rers Minister.. Session Clerk Deputy Session Clerk Church Tr¢&sur¢r'. Church Treasurer". Property Conyener Reverend All$ Grnnger Mrs A Penman Mrs V Hutchinwn l Resiwjed 23109r25)) Mrs M Browm {Retired 2810 Ill5) Mrs E Bicknell (Appoint¢d 28101r25) Mrs S Laird Independent Exml#¢r Martin Dunsrnore 60 Brookfield Place Alva FK12 SAT Bankers Royal Bank of S¢otlan Units 22n3 Thistle Shopping Centre Stirling FK8 2EA
Trustees, Annual Report Year ended 31 December 2025 Structure, Governance and Mainggement Governing Documellt The Chuwh is now &lministered in accordance with the term5 of the Unitary collutiOn. This was adoptrd on 13th fvtay 2025 as we moved away from the previous Model Deed of Constitution. Retrnitme•¢ and Appointment of Trnstees Members of the Kirk Session are the clwity trste¢S. The Kirk Se&8ion membeTS are the elders of the church and are ¢hosen from those members of th¢ ¢hurch WIM) are corL8idered to have the appropriate gifts and skills. Th¢ minisr. who is a Mem of the Kirk sessio is elected by the congregation and inducted by Presbyt¢ry. There have been major changcs for the Trustees: having chan8ed from th¢ Model Deed of Constitution. to thw Unitary constitutio with the responstbilities of the Congr¢gation41 Board being absorbed into the Kirk Session. OryMlstio#l StTh¢ture The Kirk Session which meets six times a year is responsible for spiritual aifairs within the hurch. Certain responsibilities aTe delegate4 by th¢ Trustw to the Finance Committee and the Property Committee as appropriat¢. Objeetlves and Activities The Church of Scotland is Trinitarian in doctrin4 R¢fornd in tradition and Presbyterian in polity. li exists lo glorify G and to work for the advancem¢nl of Christ's Kingdom throughout the world. As a national Church. it acknowledges a distitIVe call aTKI duty to bring th¢ ordinances of Yeli8ion to the p¢ople in every p8rish of Seotlartd through a territoriAI ministry. li co-operates with other Churches in variou8 ecumeni¢al bodies in Scotland and beyond. 2025 saw th¢ mpIlOn of fencing around the Car park and major ¢merg¢n¢y external repairs were carried out to a eoll4p9ed ¢l&y w&8te pipe. The p)ssibility of Temovin8 the pipe OT8an, and Ulilising that space for storage purpose& is an ongoin8 proj¢¢t as we await the consent of The General Tntyiees regarding its removal. A further inspection of the organ requires to b¢ carried out before they decid¢. It is hoped that a final decision on this will be rea¢hed soon. We hope to install a new ramp at the side entrance to the church in th¢ ¢omin8 year.
Trnstee8' Annual Report (eont) Year ended 31 December 2025 Aehievements and Perfornance WoTship is held at Plean every SuThlay at 10 am and joint services are held regularly with our sister ehuTch ai Fallin. The World Day of Prayer enabled a shared seryice with Fallin and with other churches in the greater Bannockburn aYe& Services were held dwing Holy Week and Chrislmas Advent Servi¢es were held in December. Bible study is held at Plean on Monday mornings and the Craft Group continu¢ to meet on Monday afternwns. Financial Revleiv The Principal source of income in the year was from COngational givin8 via FWO . Gift Ai Open Ple and Donations. totsllirtg £12.474. This was a de¢Tease of approx 7.290/9 on the previous Ye and is due to a decre in dotwions received. Gift Aid together with Gift Aid under the Small Donations Scheme will give rise lo a re¢laim of approx. £1.974. Shared expenses wilh Fallin will be on a 50..50 basis Reserves Poll¢y It is the Truste¢g' policy to hold res¢rves of approximately six months expenditu in¢luding designaled funds. At the year ¢nd the Church held unrestricted c&sh fijnds of £17,594 of which £6,032 has been designated for fabric fund . The remaining balan¢e of £11,562 represents more than 6 months expendwi . Funds in th¢ amount of £3.550 have been claim¢d from the Consolidated Fabric tspityl a¢¢ounl in respecl of emer8en¢y work und¢rtaken in Decemb¢r 2025 and will be received early January 2026.
Trnstee5' Annual Report (cont) Year ended 31 December 2025 St•tement of Trustees, Responsibiliti The m¢mbers of the Kirk Se&sion pwar¢ firArKial statements which give sufficient d¢t8il to enable an appreciation of the transactioLs of the Chwch during the financial year. The members of the Kirk Session ayt r¢sponsible for keeping prOr a¢¢ountin8 records whi¢M on reques¢ mLLqt refleth the financial WltIOn of the Church at that time. This mSt b¢ done to ensure that the fin2n¢ial statements comply with the Charities and Tntee Inv¢stment {Scotland) A¢t 2005, the Charities Accounts (S¢otland) Regulations 21)06 and the Regulations Anent congregation Finance approved by the General Assembly of the ChUh of Scotland in 2007. They are a]so spOnSIble for safeguarding the &ts of the Church and must tske reasonable steps for the prevention 8n(Vor detection of fraud And other irregularities. Approved by the Trustees atml signed on their behal( Session Clerk DAts . 20th JaDU*ry 2026
Independent Examiner's Report to the Trustees of Cowie & Plean Church of Scotland I report on th¢ aoUnts of the charity for the year ended 31st Dernber 2025 which are set out on pages 06 to Reypective responsibilities oftrnstefJ and uaminer The charitys tnte¢S are reswn5ible for the preparation of the accounts in accordance with the tern of the Charities and Trustee InVtment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity tnjstees consider that th¢ audit requirement of Regulation I1 } {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 nllerS have come to my attention. Basis of independenl tx#miDer'$ statement An examination is Caled out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes 8 r¢vicw 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 trteeS wncerning any such matters. The procedures undertaken do not provide all the evidence that would be requirejj in an audiL and consequently I do not cxprcss an audit opinion on the vicw given by the accounts. Independent examlner's ststtment In the course of my examination. no matter has come to my Btt¢ntion which gives me reasonabl¢ U$¢ to believe that in any material respect the requirements.. to keep 8ccounling records in accordance with S¢ction 44 ( Ixa) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and • to prepare a¢¢ounts which accord with the ac¢ounting records and comply with Regulation 9 of the 2006 AoUnts Regulations have not b¢en m¢L or to which. in my opinion, attention should b¢ drawn in order to enable a proper understanding of the accounts to be reached. Martin Dunsmore 60 Brookfield Place Alva FK12 SAT Date: £/3/L
Cowie & Plean Church of Scotland Recei ts and Pa ments Account Year ended 31 December 2025 Furtd5 2025 Fwids Funds 2025 Tot•1 2025 Total 2024 2025 Reeei tk)naiions Activiti¢s for Geneming Funds Bank & Deposit interest Note 12.474 12lJ) 261 12.474 1200 261 13,455 1,600 501 13.935 13,935 15,556 Rent of Rooms 255 2SS 200 2,250 Reni of Car Park General Trustees Weddings & Funerajs ¢1 450 6.640 450 6.640 580 l Reeei 21.280 21,280 18.586 eDts Coyts of generating fulldj Charitsble acilvltles GoverllAnce ¢osts 95 95 140 23.895 30.379 50 3,550 33,929 50 30 30.524 3,550 34,074 24,085 Exce88 of Reteipts over Payme#ts for tbe year before trnn$fers (9244> 13,550) 112,794) (5,499) Transfers Exc5 of Receipts over Payments for the yr (9344) (3JSO) {12.794) (5A99)
Cowie & Plean Church of S¢otlaDd Statement of Balan¢¢s At 31 December 2025 Funth Ftyhds Total 2025 Total 2024 2•25 Note ttk&De sit Balances Bank & deptI baiartee5 30,388 30.388 35.887 MovemeDt iD year: Exttss of Receipts over ftythe (9244) (3.550) (12.794} {5.4991 Bank & deil bftlollc¢s ri¢d fonvaTd 21.144 3.550) 17,594 30,388 lllvestmen tm* Gift Aid Reeeivttblt ¢51 Consolidated Fabric C8pitsi A¢¢fAmt Eryon N¢x¢ IG&s ¢Feditl 1.959 1.959 3,550 979 6.488 1.928 3.550 2,938 3.550 1,928 Lla GIVI to Qrow 2024 1,705 1.705 The accounts were approved by the Kirk Session and Financial Bofird on 20th January 2026 . For and on behalf of the Kirk Session and Financial Board Sttliom Clerk Tre•sunr
Cowie & Plean Church of Scotland Statement of Balanee Notes to the AccoyDts l. Trusttt Remuneration and Related Prty TraDSactions There were no related party transactions thiring the year. No trustee or a r¢lateAJ to a trustee had any Sonal interest in any wntract or transaction entered into by the charity during the year. 2. Movements Im Fund5 At 31 Def 21)25 21125 Rettlpts Payents TrMrf*rn Unrestricted funds Designated Fobri¢ Fund Ge4wal Fund 7.105 23283 1,483 11797 IAC (24.518) 9,582 11,562 Total 30 21.144 Res¢rlcted Funds 3.550 3.550 To¢AI Fund8 NOTE Fabric Fund: Th¢ Trustees have set aside funds for the maintenanrx of the Church pri)p¢ty
UllrtstTittrd R¢4¢ri¢t¢d Endowmetht Funds Fmnds T•tal Total 2•25 2•25 2025 2024 3. Analysis of DoDatiOnS WFO Scheme (Mn Gift Aid) Gift Aid Don10$ Rwovered on Gift A¥d ttiC5 Orditwy OfftriDgs (OF4 Pla) 5.584 3,035 1,920 47J 1335 1.167 1228 IL474 ,935 1.167 1228 12.414 2.441 13.453 4. Anly81s of Pyments Costs of generating fund8 Offering envelot 95 140 9J 14 Charltble ctlvllleJ Giving To Grow PTesbytery dues IDt¢nrn Moderntor ExF¢rths L4oum Coy¢s Pulpii $uppIy Fa1¢ repaiys & mainteLWK¢ HeAt and light Insur8n¢e 11,694 430 11.694 430 4.399 463 47 527 688 2,926 4.782 2,167 93 7.192 50 2iV) 7.175 8229 1308 97 2C¥] 10.725 8229 1308 3.550 ccu New Audio Visual EqUiF1 EquiprrKnt Maintenar Prinlin& Swiow INJ 51*@¢ DonBtio 10 io Jo Otherexkxw 116 30.379 236 33.929 3.550 23,895 Governin¢e cwts Indcpcnthni exam1r'S ftts 50 50 O¢h¢r pAym¢nts Purcha of asx 30.524 3.550 34,074 24,08S
S. MiDiSteT'S Stipend All Church of Scotland congregations contribute to the Nlonal Stirnd Fund which bears the costs of all ministers, stipends and ¢mployeVs contributions for national insurdnce, lon and housing and loan fund. Ministers, stipends are paid in accordance with the national lrnd scaie,whi¢h is related to years of servi¢¢. For the year under review th¢ minimum StId w&s £32.433 and the maximum (in fifth and subsequent years) £39,856. 2025 2024 Colle¢tions for Third P¥Jrti& Strathcarron Hospice 390 390 io
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGA TION BY THE CHURCH OF SCOTLAND GENEIL4L TRUSTEFS CONSOLIDATED FABRIC FUI¥DS 1025 2024 CAPITAL ACCOUNT Credit Balances held at 31 Deceml*r at ¢ost 55.701 55.701 3922 units in Church Of Scotland Investors TnLSt Growth Fund (Cost £20,LK12) 1679 units in Church Of S¢otland Investors Inco Fund (Cost £19.997) Market Value 46.107 43,592 VENUE Credit Balance at 31 December S,963 8,646