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$tseJ
SessioD
Mrs M Brown
Mrs J Stevenson {D¢mitted 23109r25)
Miss P McKenzie (Demi￿ 23109r25) Mr A Gallo￿aY
Mr5 M Oalloway
MTS V Hutcheson
Mrs S Laird
Mrs A Penman
Mr E Feguson
MTS E Bicknell
Reverend Alison Orninger
CoThgregatlonal Bo*rd
Mrg J Thomson (Demitted 13105f251
Princi￿1 OffKe•be8rers
Minister..
Session Clerk
Deputy Session Clerk
Church Tr¢&sur¢r'.
Church Treasurer".
Property Conyener
Reverend All$￿ 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 Ex*ml#¢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 co￿llutiOn. 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 tr￿ste¢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¢ minis*r. 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.
Ory*Mls*tio#*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¢forn￿d 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 disti￿tIVe 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¢ ￿mpI￿lOn 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 COn￿gational givin8 via FWO . Gift Ai
Open Pl￿e 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 prO￿r a¢¢ountin8 records whi¢M on
reques¢ mLLqt refleth the financial W￿ltIOn of the Church at that time. This m￿St b¢ done to
ensure that the fin2n¢ial statements comply with the Charities and Tn￿tee 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 ChU￿h 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¢ a￿oUnts of the charity for the year ended 31st De￿rnber 2025 which are set out on pages 06 to
Reypective responsibilities oftrnstefJ and uaminer
The charitys tn￿te¢S are reswn5ible for the preparation of the accounts in accordance with the tern￿ of the
Charities and Trustee InV￿tment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations
2006.
The charity tnjstees consider that th¢ audit requirement of Regulation I￿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 n￿llerS have come to my attention.
Basis of independenl tx#miDer'$ statement
An examination is Ca￿led 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 tr￿teeS 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
A￿oUnts 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
Exc￿5 of Receipts over Payments
for the y￿r
(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 & dep￿tI baiartee5
30,388
30.388
35.887
MovemeDt iD year:
Exttss of Receipts over ftythe
(9244)
(3.550)
(12.794}
{5.4991
Bank & de￿il 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 P*rty 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 Pay￿ents Tr*Mrf*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 Don￿10￿$
Rwovered on Gift A¥d t￿￿tiC￿5
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. An*ly81s of P*yments
Costs of generating fund8
Offering envelot
95
140
9J
14
Charlt*ble *ctlvllleJ
Giving To Grow
PTesbytery dues
IDt¢nrn Moderntor ExF¢rths
L4oum Coy¢s
Pulpii $uppIy
Fa￿1¢ 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 EqUiF￿1
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 N￿lonal Stir*nd 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 ￿l￿rnd scaie,whi¢h is related to years of
servi¢¢. For the year under review th¢ minimum StI￿d 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