The Church of Scotland
St. Ninians Old Parish Church, Stirling
ANNUAL REPORT AND ACCOUNTS
FOR 2025
Congregation No: 231431
Scottish Charity No: SC 016320
Receipts & Payments accounts

St Ninians Old Parish Church of Scotland
Trustees, Report
Year ended 31 December 2025
The trustees present their annual report and tinan¢ial statements of the charity for the year
ended 31 December 2025. The financial statements have been prepared in accordance with th¢
accounting, policies and comply with the General Assernbly Regulations for ConLFregTational
Finance, the Charities and Trustee Jnvestment (Scotland) Act 2005. the Charities Accounts
(Scotland) RegJulation$ 2006 (as amended), Charities (Re&Julation and Administration}
(Scotland) Act 2023 and Accounting and Reporting by Charities.. Statement of Recominended
Practice applicable to charities preparing their accounts in accordance Th'ith the Financial
Reporting SLqndard applicable in the UK and Republic of Ireland published on 16 July 2014.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine. Reforn]ed 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 i'arious ecumenical bodies in Scotland and beyond.
We are a community of people who have found joy and peace through faith and fellowship in
Jesus Christ. We are committed to sharingT Wlth others the gJood news of God's love and care
tor all. and lo participclte actively in the wider work. of the Church.
8t. Ninians has been a centre ot Chri%tian worship for 0￿.er 800 years. The prcsent church was
built in 1751 and now serves a Parish including St. Ninians, Torbrex, CuliLnhove, parts of
Bannockbum and an extensive njral area including the CatTon Valley. Rev. Gary J Melnlyre
provides full-time ministry and leads worship weekly on Sunday in the Church. He also
conducts a service each month in two residential homes for the elderly and in a retirement
coinplex (Eccles Court). Each Sunday during term-time. our Sunday Club otTers Christian
insight and tellowship for children in the 4 to 12-year age range, and a crèche is provided for
younger children during Sunday Morning services.
The Parish Halls. nearby in Kirk Wynd, provide a centre for our work and activities during the
eek. It has a main hall and several rooms. which proNide the parish and community ot" St
Ninians with a meeting place for a variety of organisations. both Church and community based.
In 2025 groups such as Kettle Bells. Karate. Taekwondo, Sensory Tots. a Scottish Country
Dance Class, a Fitness Class, Archaeological Society. Drama Class. the Boys, Brigade. Sunday
Club, Tuesday Group and Craft Group met in the Parish Halls. Start Up Stirling holds a t.ood
bank in the Parish Halls every Wednesday. Numerous parties are also held in the Parish Halls.

St Ninians Old Parish Church of Scotland
Trustees, Report (cont'd)
Year ended 31 December 2025
Achievements and Performance
The Refv. Gary J Mclntyre has been Minister of St Ninians Old Parish Church since 19
NoN'ember 1998. He finds the work challengTing and rewarding. Much of Mr Mclntyre's time is
spent preparing for Sunday Worship, visiting the sick and bereaved, engaging with the Schools,
conducting funerals, and chairing meetings.
Mr Melntyre is Chaplain to two primary schools and is a member of the Chaplaincy team in the
High School of Stirling, all three of which are in the parish. He enjoys a very positive relationship
with the schools.
Mr Mclntyre is Chaplain to two care homes which he visits regularly. The residents watch the
Church service on a Sunday through the livestream. He also conducts a monthly service in Eccles
Court. a retirernent complex within the bounds of the parish.
St Ninians Old has 405 mernbers. There are 45 active elders, 29 female and 16 male.
The Sunday service can be viewed online Tr'ia the Church YouTube Channel. CD'S of services are
deliN'ered to those who do not hai'e access to the internet.
Within the Kirk Session there are a number of committees which involve elders and members.
We also have a Pastoral Care Group which maintains contact with elderly and housebound
members.
The number of Children involved in the life of. the ¢ongJregation is approximately 55. This
in¢lud¢s ¢hildr¢n in the Sunday Club and th¢ Boys, Brigad¢. Lik¢ many other Chur¢h¢s th¢r¢
are not as many children as there once was but we have a loyal core of children who attend on
a Sunday morning and ihere are 45 in the Boys, Brigade.
Fellowship is important. Tea, coffee and biscuits are served following the service on a Sunday.
The Tuesday Group ineets monthly and is open to men as well as women. It is well attended and
there is a varied programme of speakers and entertainment throughout the year.
St Ninians Old works closely with the congregations of Park Church and Holy Rude Viewfield.
There are joint lunches, Bible studies and programmes with the local primary schools. The
Ministers and Session Clerks of the three congregations meet regularly to discuss further
opportunities to work together.
In September 2025 we were joined by the Rev Jacob C Lehman who is doingJ a Familiarisation
Pla¢cm¢nt in St Ninians Old. H¢ and thc R¢v Gary J Mclntyre meet wcckly to discuss matters
p¢rtaining to Mini8try in the Church ot Scotland. Jacob has been warmly r¢¢civ¢d and his
¢ontribulion to the life ot.the conbJregation is greatly appreeialed.
The Church Continues (o be exceptionally well served by Mr Antony Baldwin, our gifted organist.

St Ninians Old Parish Church of Scotland
Trustees, Report (cont'd)
Year ended 31 December 2025
A quarterly magazine is distributed to members and contact is maintained through the Church
Facebook page and website and there is a weekly subn]ission to the Stirling Observer.
Outreach is important and in 2025 the congregation supported Blythswood Care Cllristmas
Shoebox Appeal. Erskine Hospital, Plus Forth Valley. Startup Stirling, Stirling Street Pastors,
Towibreak and WaterAid.
The congTregation is an eco-congregation. and we seek to alert people to the need to protect the
environment and to reduce our carbon footprint.
The fabric of our buildings is in good condttion. Routine maintenance of our buildings is
important as is our endeavour to ensure our buildings are warn] and welconiing.
St Ninians Old Parish Church is very much at the heart of the community and there is a
considerable degree of goodwill towards the Church. We provide a caring and sympathetic
ministry which affirms the N'alue of every boy and girl. man and woman and we promote values
which we believe are essential for the wellbeing of society.
In 2025 we lost. through death. a number of good and generous members. We give thanks to God
for them and the support they gave over the years.
2026 will mark the 275, anniversary of the opening of the present Church building. As well as
marking this significant anniversary. we know there will be new challenges but we will face them
with an optimism which comes from our steadfast belief in God's goodness and provision.

St Ninians Old Parish Church of Scotland
Trustees, Report (cont'd)
Year ended 31 December 2025
Financial Review
Our principal source of income is our Sunday weekly offerings although significant numbers
contribute directly by monthly, quarterly or annual standing order to our bank account. The
number of gift aid donors is however reducing, and at the beginning of 2025, the budget for the
General Fund predicted a deficit of £8,154 for the year. I'he trustees continue to monitor the
longer-term financial position of St. Ninians Old.
The congregation has responded positively, however income from offerings and donations
decreased by O. l %. Overall income in 2025 showed a decrease of l. l % over the comparable
income in 2024. Efforts continue to be made to find new users of the halls and other income
streams to help maintain the charity finances with the aim of becoming 'cost-neutral' as well as
being a significant asset to the congregation and local community.
Another major contributor to the financial position of the congregation has been that the cost of
overall repairs and maintenance in 2025 was significantly higher than the budget.
Expenditure on fabric maintenance was 21.6% higher than forecast, principally as a result of
additional works, both at the Church and Manse. This included exterior painting. root repairs
to the Church and Manse and separately, a refurbishment of the large hall wood floor. Most
other categories of normal expenditure have been similar to the previous year. Energy costs
have increased significantly in line with national trends and are e¥pected to increase further in
2026. They rnaintain a vigilant approach to energy usage in all areas. Weekly hall occupancy
lets continue to increase and the halls are in use nearly e￿ery day.
There was little change in Restricted funds during the year.
Overall, total income in 2025 decreased by l. 10/0. Expenditure was increased in 2025 by 3.10/0
as a result of a higher Giving to Grow, allocation. higher fuel costs, and increased costs on
repairs and maintenance. This resulted in the total funds being carried forward increasing from
£166,209 at the end of 2024 to £180,395 at the end of 2025. This corresponds to an increase in
our financial reserves of 8.5 %.
Our principal financial objective for 2026 will be to consolidate our financial reserves, to
provide scope for further development activities as well as protection agFain%t unforeseen
requirements for expenditure.

St Ninians Old Parish Church of Scotland
Trustees, Report (cont'd)
Year ended 31 December 2025
Investment Policy and Performance
No material investments are held. to avoid the associated financial risks.
Risk Management
Th¢ risks faced by th¢ Congregyation in 2025, w¢r¢ inereas¢d fu¢1 costs in a volatil¢ mark¢t
resulting in increased supplier costs and pressure on salaries. The recent quinqllennial survey
highlighied various works and the Trustees have put in place a planned diet of repairs. The risk
to tlie Charity has been contained by eontinlled care and Upgrade of the fabric as necessary. The
ater ingress problems with the west wall of the church building, and the adjacent flat roofs over
the Chapel and Session House, had been resolved by the remedial work undertaken in 2020.
and have not reoccurred. It may be that routine redecoration is the only practical means of
coping with unavoidable minor damp ingress through the west wall stonework. However. the
need continues to have adequate financial resources to address unexpected. as well as planned,
remedial works.
The remaining financial reserves are still considered to be adequate (see below).
The other principal challenge remains, in common with many other churches. the ageing profile
of the congregTation. In financial terms, this is leadingT to the steady loss of donors to the Church,
which is having7 a noticeable impact on N'oluntary income. and has only been InanaLJeable
througFh the gJenerosity of rnembers of the congJregTation increasing their voluntary donations,
and through Careful managJement of expenditure. This is a lon&J_temi issue, and it is hoped it
will also be mitigated by atlra¢ting new members to the ¢ongJr¢gation.
Reserves Policy
The charity trust¢¢s have considetEd the rcscrves rcquired and have taken into account their
¢utT¢nt and futur¢ liabilities. It 18 the Trustc¢s" policy to hold r¢serv¢s ot approximatcly six
months, expenditure including designated lunds. At th¢ y"ear-¢nd, th¢ Church held unrestri¢t¢d
funds of £175,177. which has met this objective. It should be noted that of this, £11,161 has
been designated for longer-tern] development ot the work of d]e Church within the community.
The restricted funds (provided for the purposes specified in Note l O) had a net balance of
£5,218 at the end of the year.
Structure, Governance and Management
The congregation is a registered charity. number SCOI 6320 and is administered in accordance
with the terms of the Deed of Constitution (Unitary Fonn) and is subject to the Acts and
Regulations of the General Assembly of the Church of Scotland.
Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders
of the Church who were elected by the congregation on the basis of having appropriate gifts
and skills.

St Ninians Old Parish Church of Scotland
Trustees, Report (cont'd)
Year ended 31 December 2025
The Kirk Session is chaired by the Minister and normally meets seven times in a year. It is
responsible for spiritual and material affairs within the Church. There are a number of
committees that comprise of elders and members of the congregation. These committees help
with such matters as outreach, publicity, fundraising and organising social events. There is also
finance and property committee and a pastoral care group. St Ninians Old is an eco-
congregTation and the various comrnittees actively seek to help the congregation reduce our
carbon footprint in accordance with a rulingJ of the General Assernbl J".
Reference and Administrative Tnformation
Trustees
Mrs M Alexander
W Anderson
Mrs S P Andrews
L W Asher
Ms MC Bla¢khall
AH Colthart
Mrs EG Leggat
C Mackay (From 191112025)
Mrs E A Mackay
Mrs GD Mclntosh
R¢v. CJJ Mclnt)'r¢ BD. Dip Min
Mrs S McKenzie (until
18111125
Mrs MA Miller
SAL Reid (From 191112025}
J Rintoul (Until 18111125)
Mrs AA Robertson
Mrs E Ronald
Mr.% H Sc()ugJall
RG Scougall
Mrs JH Cnlthart (From
191112025
Mrs MK Donald
Mr8 RLC Dufl"
WF Evans (From 191112025)
Mrs C Femie
Mrs F Fulton
WS Hendry (From 191112025)
Mrs MW Jackson
Mrs TD Jamieson
PCD Kale
Mrs MEP Sibbald
P Miller (Until 18111125)
E M()rton
GWT Murphy
Mrs A Newman
D Newman
Mrs J Peterson
Mrs CE Pollock
TL Pollock
Mrs CS Purser (From
191112025
Mrs LD Reid
Mrs AF Smart
JM SLniland (ljntil 18111125)
Mrs IIA Thomson
Mrs PM Thomson
JH Unsworth
Mrs D Walker
Mrs E Walker
AS Walls (Until 18111125)
C Leggat
Mrs H Young

St Ninians Old Parish Church of Scotland
Trustees, Report (cont'd)
Year ended 31 December 2025
Principal Office-bearers
Minister.. Rev G.J. Mclntyre BD. Dip Min
Session Clerk.. Leslie W Asher
Church Treasurer: E. Morton
Prin¢ip#l Offi¢¢
St Ninians Old Parish Church
Kirk Wynd
St. Ninians
Stirling
FK7 9AY
Addrcss for CotTLspondLnce'.
St Ninians Old Parish Church
clo 72 Johnstone Street, Alva
Clackn]annanshire. FK12 5AE.
Charity No: SC016320
Independent Examiner
Robert Gordon Hogg, BS¢, CA
Practising Member of th¢ Institut¢ ot Charter¢d A¢¢ountants of Scotland
8 Home Farn] Road
Cambusbarron
Stirling
FK7 9RB
Bankers
Bank of Scotland,
7113 Port Street
Stirling
FK8 2EJ

St Ninians Old Parish Church of Scotland
Trustees, Report (cont'd)
Year ended 31 December 2025
Trustees, Responsibilities in Relation to the Financial Statements
The charity truslees are responsible for preparing a trustees, annual report and financial
statements in accordance with applicable law and United Kingdom Accounting, Standards
(United King,dom Genernlly Accepted Accounting Practice}.
The law applieable to chaTitiLs in Scotland requires the charity tru%t¢es to prcpare financial
stAteinenLs for each year which show a Irue and Lair view ot. the slalL ot atlairs of the charity
and of the incoming resources and application ot" resources. of the Charity for that period. In
preparing d]e financial statements, the trustees are required to..
select suitable accounting policies and then apply them eonsistently;
observe the method and principles in the applicable Charities Receipts and Payments;
make judgements and estimates that are reasonable and prndent:
state whether applicable accounting standards and statements of recommended practice
have been followed, subject to any departures disclosed and explained in the financial
statements;
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in operational existence.
The trustees are responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the financial position of the charity and to enable them to
ensure that the financial statements comply with the Charities and Trustee Investment
(Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 {as amended).
They are also responsible for safegFuarding the assets of the charity and hence for taking
reasonable steps tor the prevention and detection of fraud and other irregJularities.
The trustees are responsible for the maintenance and integrity of the charity and financial
inforniation on the congTregation's websile. Legislation in the United Kingdorn governing7 the
preparation and dissemination of financial statements may differ from legislation in other
jurisdiclions.
Approved by the Trustees and signed on their behalt,
Leslie W Asher, Session Clerk
Date: 17th March 2026

St Ninians Old Parish Church of Scotland
Trustees, Report (cont'd)
Year ended 31 December 2025
Independent Examiner's Report to the Trustees of St Ninians Old Parish
Church for the Year ended 31 December 2025
I report on the accounts of the charity for the year ended 31 December 2025 which are set out
onpages Ioto 17.
Respeetive responsibilities of trustees and examiner
The charity"" s trustees are responsible tor the preparation of the accounts in accordance ￿'1th the
temis of the Charities and Trustee Investrnent (Scotland) 2005 Act and the Charities Accounts
(Scotland) Regulations 2006 (as amended). The Charity Trustees consider that the audit
requirement ot" Regulation 10 {1 ) (d) of the Accounts Regulations does not apply. It is my
responsibility to exainine the accounts as required under section 44 (1) (c) of the Act and to
sLqte whether particular matters have come to my attention.
Basis of independent examiner's statement
M). e¥amination is carried out in accordance with Regulation 11 of the 2006 Accounts
Regulations. 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 eNidence that
would be required in an audit and, consequently. I do not express an audit opinion on the view
given by the accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention
which giNes me reasonable cause to believe that in any material respect the
requirements..
to keep accounting records in accordance with Section 44{1) (a) of the 2005 Act
and Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and Comply with
Regulation 9 01. the 2006 Aecounls Regulalions have noi been met, or
2 to whieh. in my opinion, attention should be drawn in order to enable a proper
Understanding of the accounts to be reached.
Robert Gordo
ott. Bsr. CA
Practising Member of the Institute of Chartered Accountants of Scotland
8 Home Fann Road
Cambusbarron
Stirling. FK7 9RB
Date: 23, March 2026

St. Ninians Old Parish Church of Scotland
Ststement of receipts and paymellts
Year ended 31 December 2025
Unrtstrittsd
RtStritted
Endowmellt
Totsl funds
TotAI funds
Funds
Fund5
Funds
current
period
last period
ote
RECEIPTS
114.179
18.691
23)
112,785
22,100
Le¥dLie
CJrants
18.691
Receipls From fiindraising aLlivilies
Gross Irading rLYilPIS
Income trom ini'estmtnis oiher ihall
land and buildings
Rent% fri)m land & buildings (Hall)
Gross rec¢ipts froill other charitable
2.591
2.591
2.974
2,091
4,884
2.974
5,068
5,068
4,165
16,965
16.965
968
968
1.272
Sub tot*1
157.¥77
3,794
163,526
Recei
om aysei & imiesiNteni sales
PrLK*eds troin sale of tixtd assets
Prth*eds troin sale of inTrestments
Sub tot*1
ToiulReceipls
157.877
3,794
163,526
PA YMENTS
Expen￿e% fi)r fundrai4ing aLlivitie4
Gross irading pa}'menis
InN¢slm¢nt mana8¢ment fosts
Pa}'ments relating directlTr to
299
1,068
1.367
2,306
6b
143,395
1,994
145,389
140,599
CTrants and donations
CJ()vernanLe Li￿￿t￿..
729
729
90
Independent txainination
PrepJralic)n ()f ￿lnuaL aLL()unt5'
Legal costs
Trust¢¢ ni¢¢ting5
Sub total
143.694
3.791
147.485
142.995
ini'estment Inoi'ements
Purchase ot. tixtd assets
Purchase of ini'estments
Sub total
Toial Paymthts
143,694
3,791
147,485
142,995
Net receipts l {paymentsl
14.183
14,186
20,531
Transfers to I (from) funds
Sllrplll5 1 (deficit) for yexr
14.183
14.186
?0.531
10

St. Ninians Old Parish Churcb of ScotlaDd
Siatement of balances a$ ai 31 December 2025
Unrestriet Restricted Ertdowmt
Total
Total last
peri¢KI
Funds
Funds
Funds
Funds
to nearest to nearest to Dearest to nearest
to Dearest £
Cash funds
Cash and bank balances at start of year
Surplus l (Deficit) shown on receipts and
payments account
Cash and bank balances at end of year
160,994
5,215
166.209
145,678
14,183
14,186
20,531
175,177
5,218
180J95
166,209
Other asgets
Gift Aid Tax Refund Due
Other Payments Due
Total
4,059
4,059
2,939
2,939
Note:
The chaTity has the right to occupy and use for its charitable objects certain tangible tixed a55ets, includinbT the
Church. halls and manse. The Church and Manse are vested in the Church of Scotland General Trustees. The Church
Hall is locally held but no valuation is available, since it is a listed building with architectural features such as tlie
main hall c¢ilinbi whicl) have historical interest. This has led to conservational liniitatitsiis beinb placed on tl)e
building in recent years, which would strictly restrict the potential opportunities for commercial development of the
building. No consideration is payable for the use of these assets. St. Ninians Old ini'ested in a new sound system in
the church sanctuary iii 2017 at a cost of £5,747, but has had no further such investmeiit since.
Liabilities
CreditOTS
Accruals
Total
589
258
847
589
258
847
601
735
l J36
The accounts were approved by the trustees on 1710i126 and Signed on their behalf by:
L W Asher
Session Clerk
E A Morton
Treasurer

St. Ninians Old Parish Chur¢h of Scotland
Notes forming part of the fin#n¢i#l Statements
for the year ended 31 December 2025
l Basis of preparation
(a) Bas15 of accounting
The accounts have been prepared on the Receipts and Pavments basis in accordance with the Charities & Trustee
Iniestment {Scotland) Act 2005 and Ihe Charities Accounts (Scotland) Regulaiions 2006 {as amended}.
Unrestricted Restricted EDdowment
Funds
Fund5
FuMds
Total
Total
2025
2025
2025
2025
2024
2 Don#tiorts
Weekly Freewill Offerings
Gift Aid Donations
Ordinary Offerings
Other Offerings & Donatilins
Tax recovered on Gift Aid
Contributions frL)m Congregational
Organisations
Endowment income
7,398
64,575
18,751
4.407
19.048
7,398
64,575
18,751
4.642
19.048
8,143
63,273
19,117
4.920
17.332
235
114,179
235
14,414
112,785
3 Receipts from fundraising activities
Coffee mornings etc
Tuesday group
Other
2,591
2,591
2,091
2,591
2,591
2,091
4 Gross trading reetipts
Weddings and Funerals
Life & Work Subscripti0118
Other
2,890
84
2,890
84
4,800
84
2,974
?.974
4,884
12

St. Ninians Old Parish Chur¢h of Scotland
Notes forming part of the fin#n¢i#l ¥tatem¢nt$
for the year ended 31 December 2025 {cont'd)
Unr¢s¢ri¢t¢d Restricted Endowment
Funds
Fund5
Fund5
Total
Totsl
2025
2025
202S
2025
2024
5 Income from iDve5tmeDts other thaD & bui
Deposit interest
Bank interest
4,696
372
4,696
372
3,219
946
5,068
5,068
4.165
6 An#lysis of Expenditure
(a) Expense5 for fuNdr#ising activities
Offerii)g Envelopes etc.
Teas. toffees and biscuits
299
299
299
1,068
1,068
1,068
1.367
2,007
2,306
?99
(b) Payments relating directl) to eharitable activities
Ministries and Mission Allocation
66.482
2,403
66.482
2,403
64.382
2,366
Presbwery Dues
Voluntary Additional Stipend
Minister's Travelling Expenses
Manse Telephone
Pulpit Supply
Other salary costs
Fabric Repair5 & Maintenance
Heating & Lighting
Insurance
1,592
800
809
1,592
800
809
1.436
800
17,379
30,397
7,696
5,977
3,066
5,903
842
17,379
30,397
7,696
5,977
3,066
5,903
842
15,445
31,758
7,181
5,369
2,847
5,613
1,000
CtsunLiI Tax
Church Office Expenses
Equipment
Payments to Speakers etc.
Organ & Music
Sunday Club
Tuesday club Christmas lunch
Life & Work
Other expenses
1,994
1.994
49
1.187
84
49
143,395
1,994
145,389
140.599
13

St. Ninians Old Parish Chur¢h of Scotland
Notes forming part of the financial statements
for the year ended 31 Deeen)ber 2025 {eont'd)
2025
2024
7 Staff cost5 and Thumber5
Salarie5 and wagTes
Social security costs
Total
17,379
15,445
17,379
15.445
The average number of employees during the year, calculated on the basis of a head count, was as follows..
2025
2024
Ministerial support
Administration
Music staff
Premises maintenance
Total
No employee had emplo}'ee benefits in excess of £50,000 (2024 nil}
All Church of Scotland congregations contribute to the National Stipend Fund which bears the CLlSts of all ministers,
stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers, stipends are
paid in accordance with the national stipend scale, which is related to }'ears of service. For the year under review the
minimum stipend w'as £32.433 and the maximum stipend (in the 5th and subsequent years of service) £39,856.
8 Trustee Remunerntion and Related Party Transaetions
During the year payments to one trustee totalled £5,458 (2024.. £5,083). related to reimbursement of expenses, including
Manse Council Tax and phone expenses.
No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into bv the
charity. during the year.
The aggregate amount donated to the church by Trustees in 2025 totalled £32.029 (2024.. £30.856), based on Gift Aid,
WFO, Ordinary Offerings and Other Donation records.
14

St. Ninians Old Parish Chur¢h of Scotland
Notes forming part of the fin#n¢i#l ¥tatem¢nt$
for the year ended 31 December 2025 {cont'd)
9 Volunteers
In Climmon with all congregations of the Church of Scotland the congregation benefits from the contribution made
by volunteers ￿h0 give their time and talents willingly for the benefit of the Church. The aregs of ¢ongTcgational life which
rely on the contribution of volunteers are many and varied and much of the activity would be unable to coniinue
were it not for the commitment shown.
10 Mowejnentg ID Funds
t l January
2025
At 31 Dee
Rteeipts
Payments
Transfers
2025
Endowment funds
Restricted funds
Flower Fund
Pastoral Fund
Church Choir Flind
Sunda}, Club Fund
Tuesday Group Fund
946
597
489
1,108
2,075
5,215
100
1.046
597
489
1,108
1,978
5,218
1,694
3,794
3.791
3,791
Unrestricted funds
Designated Developinent Fund
General Fund
149,833
160,994
157,877
157.877
143,694
143,694
164,016
17i,177
Total funds
166,209
161,671
147,48S
180,395
Pur
oses of Endowment Funds
There are i)0 Endowment Funds
Pur
oses of Restricted Funds
Flower Fund.. This is a fund to provide flowers for display during services of worship.
Pastoral Fund: This fund is for providing pastoral support within the community.
Church Choir Fund.. This fund is for use by the Church Choir.
Sunday Club Fund.. The Trustees have set aside fijnds for use by the Sunday Club.
Tuesday GrL)up Fund.. Supports their work in uniting women in Christian Fellowship. Finances controlled by
Group Treasurer.
Pur
oses of Desi
nated Funds
Development Fund.. The Trnstees have set aside funds for developing the work of the church within the community.
15

St. Ninian8 Old Pari4h Chureh of Seotland
Notes forming part of th¢ financial ¥t#tem¢nt$
for the year ended 31 Deeen)ber 2025 {eont'd)
I I Collections for Third Parties
2025
2024
WaterAid (Harvest Thanksgiving)
Cl)ristian Aid
Townbreak
Startup Stirling
Erskine Hospital
Neuro Central
Stirling Street Pastors
CHAS Waichnight Service
Plus Forth Valley
Blythswood Care
630
1,124
378
1,520
555
633
594
511
555
719
626
90
4,609
68
3J94
16

St. Ninian% Old Pari8h Chureh of Scotland
Year ended 31 December 2025
APPEIYDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
2025
2024
CAPITAL
Credit Balances held at i l December at cost
Market Value of Balances at 31 December
REVENUE
Credii Balance at i l December
TEMPORARY
Credii Balance at i l December
17