Dunblane Free Church of Scotland Annual Report Year Ended 31 December 2025 Charity Number SC019827 Free Church of Scotland
Dunblane Free Church of Scotland AIYNUAL REPORT YEAR EM)ED 31 DECEMBER2025 CONTENTS Page Church inforniation Report of the Trustees Report of the tndependent Examiner Receipts and Payments Account Statement of Balances Notes to the Financial Ststements 10- 12
Dunbjane Free Church of Seotland cItURCH INFORMATION Registered CbarRty Name Dunblane Frce Church of Scotland Charity Iyllmber SC019827 Trnstees A list of active Trustees dwing 2025 is provided in the Trustees. ReFM)rt on Eoge 3. lknomination addresj Free Church of Scodand 15 North Bank Street Edinburg EHI 2LS Regist¢fftl Clwity No. SC012925 Church Address Dunblane Fre¢ Church of S¢otland l Beech Road Dunblane FK15 OAA Church WebJi¢e dunblanefreechurch.org BaDkers Bank of Scotland 7113 Port Ststet Stirling FK8 2EJ Solicitors Bl8ck&lders LLP 10 Euclid CrescenL Dundee DDI IAG Independent Exminer Elizabeth Brenn¢r l Hepburn Court DbIane FK15 OFH ,
Dunblane Free Church of Seotland REPORT OF THE TRUSTEES. YEAR ENDED 31 DECEMBER 2025 The tntstees ar¢ pleased to present their report together with the financial sta1ements of Dunblane Free Church Charity" or *be Churcbry for the year ended 31" December 2025. Statsg of Charity and Governing Doeurnent Dunblane Free Church is established by ConstitutsoL It is a registered Scottish Charity (No. SC019827). Alms and Affiliation Dunblane Free Church is a ¢ongregation of the Free Church of Scotland working towards the common aims set out below. The congregation is within the G1&8gow & Argyll Presbyt¢ry. It is a Presbyterian church adhering in its worship and doctsinc to the position of the Church of S¢otland at the Ref0rDtion. The Ftt¢ Church of Scotland has an explanatory book]et which explains the origins of thc churc giving the historical background to the Chur¢h's coming into lti8 in 1843 and lists documents in which are emlx)died the constitution of th¢ ChurclL This document is available on request from the Free Chur¢h of Scotland. 15 North Bank SL The Mound. FAlinbu EHI 2LS. The Free Church of Scotla1 cumtly over one hundred cotwegations in Scotlan(L as well &8 two in London, and four in North Americ4 with sister Churches founded by mission work in Indi& Peru, and South Afri¢& The Church also has a seminary in Edinburgh - FAlinbur8h Theological Seminary - for thc training of Ministers and other Christian workers. The denomination fith sustsins an extensiv¢ mi&8ionary programme relative to the siz£ of thc ¢buh. The principal activity of the Church is the ¢onduct of public worship and associated lltt¢r$ in the context of local cknngregations. Trnstees and Offiee BearerB The churcb building and are the property of the gregatiOn and are held in trgl by locally ¢lcct¢d congregational truslees under the Church's Model TnLSt Deed. The congregation is governed and administered by ¢lected office beare (all volunteers) and its minist¢r. The KI se&s1o being the minister and elected elders. has responsibility for spiritual oversigbL while the Deacons, Courl COM of Kirk Session m¢mbcrs plus elected dOnS, oversees finan¢ia] and proFrty mallers. Under Clwity w, the Deacons. Court memb¢rs aTe deemed to be the trustees of the LY)ngregation as those with sponsibtlity for day-tfrday Malgern¢nt and control. This is distinct from the role of congregational who are resFM)nsible Only for holding pmperty in trust.
Dunblane Free Chureh of Scotland The members of the Dell5, Court vlho s¢rved durAng the year were as follows Elders: Inn¢s Macle(ML Rev. Kenneth Cameron Deacons: Gavin Millar. William Clarkson (dSed I8105126) Congregational Tntee8 For holding property: tnnes Macl&)d and Rev. Kenneth Cameron Appointment of Charlty Trustees The Kirk S¢ssion exercises its discretion in detemiining the most appropriate method of electing new trustees (Elders and Deacons). Any election proce&s must involve all the communicant membership of the COngatiO There is no fed terni for Trst¢eSh1p. Prior to their appointmenL new trustees would bave served the Church for some time in various roles and would b¢ familiar with the Church's values, its aims and objectives, as well as its day-to-day owions. As pan of their induction programme, new TrLCeS are requird to understand their statutory responsibilities as well the r¢stx)nsibilities of their office within the congregation as elders or deacons. Tnijtees, Responslblllde# Charity law requires TnteeS to prepare financial statements for ea¢h financial year which give a true and fair view of th¢ state of church's affairs and of its incoming and expended resource& including surplus or deficit for that year. In preparing those financial statements, the TrustKs are required to: Select suitable aOunting policies and then apply them consistently: Make judgements and estimates that are reasonable and pnent. and Prepa the financial statements on the going conLMI bBsi&uDless it is inappropriate to presume that th¢ church will continue its a¢tiviti¢s. AetivAtieJ ¥nd A¢bievements We are blessed to continue to work colialx)ratively, both SPiTitually and finan¢ially* with the national Free Church of ScotlaThJ. Thc minister, who modcrated Presbytery at the beginning of 2025, and an elder regularly attend presbfft meetings. The Record fflie Free Church of Scotland magazine) is read by many in the congreWi0 and we prdy most weeks for Presbyt¢ry nkn. Unfortunately, due to our financi81 situation we have not fully m¢t our remittance d¢nunds for 2025 to the Fre¢ Church and desire to improve this situation in 2026.
Dunblane Free Church of Scotland Our morning services have grovm numerically, being attended with numbers often ov¢r 40 and the number of children attending Kirk4Ki(Ls (Sunday SCI1) is now in the low to mid- leens. The number attending evening service4 now moved to 6pnL have also grown to just below 20. These numb¢rs have mainly been Iwted by two new families attending the church and th¢ earlier evening service time has enuraged a little more attendance of families. We are extrem¢ly grateful to the Lord for th¢ full-time and settled ministy of Allan. The congregation are rebuke4 corrected and ¢nwurag¢d (2 Timothy 4.2) by his excellent preaching. Allan continues his five-year fixed terni ministy and pr¢ached in Philippian& Joshu4 Esther, Acty Hebrews and PsainL8 among othu kkS of the Bible ov¢r the cours¢ of the year. The servi¢¢s conlinue lo be available via live stream and bave Imi well receiveiL typically attracting 21HO views within the first few weeks. Th¢ Bible Study and Prayer Meeting& at 7.30pm in the church (every Thursday except the first we¢k of the Mon1 whcn house ups occur) are in person and available via Zoom. As well as growing nurnerically there are signs of developing spiritual matiwity through a greater r¢stK)ns¢ to the preached word and discipleship. Evangelism activities are also established in the chuTcK Thc Men's Prayer Breakfast and Woman's Bible Study continue to meet monthly as do House Groups. Rejuv¢Date Lunches. a free LU)mmunity luncls has now stopped due to lower numbers, reduction in funding and there b¢ing less interest in The Gos1 from attendees. A family dn)Fin had its first few meetings and h&s been well attended with the key ttnefit being f8mili¢s within the church getting together, relationships strengthening and some Christian Conversations taking place. Chrtstm&s Crafts for Kids did not run this year due to the busyness of the church calendar bul seemed to be missed by th¢ conununity and we hope to run it again in 2026. The ArK a parent and toddlers, group has varying numbtts attending, yet a few from the Ark have ocwionally attended the morning services. Chrtreach services ID Randolph Hill Care Home, led by an elder. continue monthly. Allan has led Bible Alive with P6 pupils in Dunblane Primary and now in Newton Primary. This is a weekly activity. The childten'8 holiday ¢lub in the summer of 2025 was & great suc¢¢ss with many of the days having over 20 attending. There was an excellent tll spirit and there w&% a fr¢sh awareness of the gifts with which the Lord has blessed us with in the congregation. Further developing> and supporting the skills associated wid4 personal evangelism would furthtt support our oitsh work. The t)eacons and Kirk Se&sion meet every 2nd month with the privilege of being under- shepherds of the flock. A SifiCallt time at th¢ Session is spent in p&storal discussions and prayer as we seek to spiritually support and lead the congTegatiozL A key development has be¢n to begin to increase the aceA)untability of the elders to rcspond to specific questions regarding th¢ Spiritual and woral care of their group& The Deacons have overseen such .developments &8 organisation of the space in the chutch aDd improvements to the church
Dunblane Free Church of Scotland In relallon to fthan¢ial matters The income in 2025 has decre&% sifiCant1Y with an income of £50,048 comp8red to £67206 in 2024. Last year two anonymous donations combining to £12.OCK) were received which accounts for most of th¢ drop in income. Th¢ redUd income sUlted in a reduction from Gift-Aid of £2,991. Incom¢ from regular giva5 was up slightly however donations via the church pla* w¢r¢ down by £1608. Over the year we ran at an avwage deficit of £780 montlL To r&luce th¢ rate of depletion of funds in our bank accounL we did Jwt pay the full remittance to the head office and ended th¢ ycar with a remittance shortfall of £4,549. Th¢ H¢ad Office are understanding of our situation however being unable to meet the fi1 r¢mittances will havc an impact on our ability to renew our minister's contract at the end of thc 5-year tenn. In Dec¢mber an aNKal was made to other churches in the denomination and the wider community to raise money to renovate extend the manse to make it more suitable for the Shearer family and a more usable Spa for church fellowship gathaings. By the end of the year this brought in an aAlditional £2500 to the fabric fund. On behalf of the Tn Mr Alasdair Lunao Session Clerk June 2026
Dunblane Free Church of Scotland Report of the Independent Exwniner to the Trustees for the yetr ended 31 December 2025. I report on the church accounts for the year e 31 December 2025. which are sct out on the following pages 7 to 12. Respethe responslbilitses of trustees and ¢Miner The charity's IneS are reswnsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee InveslnKnt (Scotland) Act 2(X)5 and the Charities Accounts (Scotland) Regulations 21J)6 (&8 amended). The elwity trustees ¢onsider that the audit requirement of regulation I¢XI) (d) of the A¢Unts Regulation does not apply. It is my responsibility to examine the accounts as required under section 4411) (c) of the A¢t and to state whether particular matters bave come lo my attention. Ba•1¥ of Independent ex•miD¢r'• sta¢em¢nt My examinalion is carried out in )rdance with Regulation I l of the Cl)arities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charlty and a comparison of the a¢counts presenled with those Tecords. It also includes consideration of any unusual items or disclosures in the accounts. and seeks explanation from the trusie¢s ¢on¢¢rning such matters. The procedures undertaken do not provide all the evidence that would be required in an audiL and consequently I do not expff&8 an audit opinion on the view given by the a¢unts. IDdepeDdeDt EumiDer's Statement En the course of my investigations, no matter has come to my attention l. which gives me re&qonable cause to believe that in any materlal reSt the to keep accounting re¢ord% in a¢eordanc¢ with S¢¢tion 44(IXa) of th¢ 2005 Act and Regulation 4 of th¢ 2006 Accounts Regulations, and to prepare accounts which accord with th¢ aOUnt records and comply with Regulation 9 of th¢ 2006 Accounts Regulions bave not been meL or 2. to whic14 in my Opinio attention slK)uld be drnwn in oth to enable a proper underthg ofthe a¢Unts to be Name Qualification charter Accountant OCAS) Address l Hepburn Court Dunblane FK15 OFH
Dunblane Free Church of Scotland Reeeipts & Payments A¢¢owit for the year 2025 Income 2025 2025 2025 Unrestrieted Restriet¢d Totsl 2024 Total Reeeipts Givings Incom¢ Tax Rebate Sunday SCI01 Collections Church Door Colledions Donations Fabric fund Church Lunch Ark Fund Children'$ Outreath Inve8¢men¢ Ineome 28.812 8.792 28,812 8,792 28.558 11,783 7.071 30 7,101 8,709 11668 1895 2,186 791 574 3,737 3,737 io 10 87 453 453 Interest Receiv Aetivities for gener*tiDg funds Magazine Sales 156 156 42 Totsl Rtt¢ipts 44,685 5,363 50,IM8 67,206
Dunblane Free Church of Seotland Reeeipts & Payments A¢eouDt for the yev 2025 eontinued Expenditsre 2025 2025 2025 Unrestricted Restricted Total 2024 Total Noles 34292 142 782 565 137 10296 3,428 1696 34292 142 782 565 lJ96 10296 3,428 Iffi96 38,244 451 622 466 1588 3,704 3,183 1,952 1,121 988 I04 240 530 205 1505 1,040 226 138 2,934 2,000 Head Office Payments Minister's allowances Equipment Heat and Light Council Tax 1259 Repairs- Church Repairs- Equipment Cleaning Professional F¢es Oth¢r Charities Supply Expenses 1199 1199 105 240 105 240 637 833 276 125 30 667 419 156 695 281 69 2,109 Publications 919 1190 Loan Repayment Sunday School Totsl Expendithre 61241 Net incomel (Expenditure) Transfe between Funds Net movemeDt ' funds . Total funds brought forward CloJing fund balance (10,474) 1,110 (9J64) 5,965 (10.474) 1.110 (9J64) 5,965 15,642 3,888 19J30
Dunblane Free Church of Scotland ststemeDt of Balances at 31 December 2025 2025 2024 Property 240,(M)O 240,iNJD LMDS ¢MtstsDdillg Property le loams outstaDdlog 240,( Bank & Csb ID bnd Opening balan¢e Movement in year Closlni balftD¢eJ 28,894 22.929 965 I930 28094 Tot*1 Net Assets Represented by: Unre8trleted funds General Re8trlcted fvDd8 Fabric Lunch Ark Parent & Toddlers Children's Outreach OtheT Charities Deslgnated funds Desi8tted Assets 15,642 26,116 2802 100 264 1.140 800 348 608 30 574 St4¢¢memt of Ilabllltles at 31 Dvemb¢r 2025 Supplier invoices due for payment A¢countant's fe¢ Independent examinevs fee Reimbursements due for Ark Paym¢nts 480 50 50 Statement ofother 0$ts at 31 Deeemb¢r 2025 Glft Aid tsx rehtr The financial statetnents on pages 7 to 9 wer¢ apFVed by the Thtee5 on l ILI of June 2025 and signed on their behalf by th¢ widernoted.. Allan Shearer Minister David Ferguson
Dunblane Free Church of Scotland The notrs m pages IfvE2 frym F•rt of they¢ financial slateMlS Notes to the fillanei statements l. Aeeounting Polieies Accounting convenOn The financial ststements have been prepar1 in accordance with the charity's governing documenl the Charitics and TnLSt¢¢ Inv¢stm¢nt (Scotland) Act 2tK)5 and the Clwities Accounts (Scotland) Rcgulations 21K)6 (as amended). The accounts are prepared in Sterling. which is the fimctional currency. a1 all amounts are rounded to the nearest £. The a¢cowits have been prere under the historid cost CL•nvention. Basi8 of finaDeiAI 8¢atemeDts The financial statements bave been on a receipts and payments basis. Church Intome All voluntary income and bank interest is for when receive Flxed Assets Heritable property is stated at the Trustees, eStIn of fair value as at the balance sheet No depreciation has been applied to the fixed assets as depreciation is a noll item and therefore should not be included in the Receipts and Payments a¢¢ounL Reeelpts and Payments Attounl For the purtKise of the Rwxipts and Payments M)unt &8 shown on 7 . 9. fimds a defined &8 follows: UDrestrieted funds cA)mprise grants and other inconK received for the obj¢¢ts of th¢ ¢hur¢h without fillther specified purp)se and att available as genernl funds. Designated funds repsent unresthct&l funds earmarked by the Trustees for particular purtK)ses. Restricted funds comprise of grants a1 other income received for a particular ExplanAtion of fund¥ The General Fund encompasses all inLX)me and expenditure relating to the primary activities of th¢ cbarity. .Th¢ Fabric Furf which fornis of the restricted furf consists of funds reLxived specifically for the maintenance of the churth propety. The Lunch Fun which forn)s part of the restricted fim¢ consists of funds received specifically for the provision of community lunches. The Ark Fun(L which fornls of the restTiCted fun CA)nsists of funds specifically for the PUryK)ses of buying nlaIS and supplies for The Ark parent and toddler group. io
Dunblane Free Church of Scotland The Children's Outreacb Fund, thi¢h forn part of the Testricd fim(L CODsists of fimds specifically for the purEK)ses of buying materials and supplies for cbildren's outreach events such as the Christm&8 Craft for Kids. The H¢ad Office fun which forn)s part of the restricted fun consists of funds e1Ved specifically for paying MittanceS to Offirx which pay for ministerial costs. The Loan Repayment which forn)s part of the restricted coLsists of funds received specifically foT paying towards the Tntst¢cs lo The Supply minist which fornls part of the restTiCted fi]nd consists of fimds received specifically for Eyaying pulpit supply costs (prcacbing fee plus travel exp¢nscs). The Magazine fun(L which forn]s part of the restiicted eA)nsists of funds 1Ved specifically for paying for Free Church Ma887iD¢ subscriptions. Th¢ Equipment fun which forn part of the restTiCt¢d fun consists of funds e1Ved spccifically for paying for th¢ purchase of new equipm¢nL The Other Charities furt which forn]s part of the restri¢ted fun¢ consists of fill Te1ved specifically for donating to other charities. The Designated Assets fund encompa&w the net knok valw of property less outstanding loans on the prom. The inlerest.free loan to the Free Church of Scotland was repaid in full this year. Voluntttr8 As a church we encourage everyone to use their God-given gills both within the church and elsewhere. In all of OUT activities. we rely on volunteers giving freely of their lime and talcnts, without which we would not be able to serve as we do. 2. Property Heritable Property refers to the Manse Iixated on Roman Way. Dunblane and the Church buildin8 on Beech Road, Dunblane. These are valued for the Purpose of thes¢ A¢¢ounts by way of estimatsoD by the Trustees. 3. TraDsaetlon8 wltb Trnsttt There was no trustees, remuneration paid during the year endin8 31 December 2025 {2024: nil). Over the ¢ourse of the ye8r, the trustees and conneeted [pIe to the truskes received £2,178 (2024: £446) in re]mlxed expenses in latiOn to outreac adMItIo a1 other activities. li
Dunblane Free Church of Scotland 4. Fwids Bthnee at Balance at 01.0125 Reeeipts Payments Tr%re 31.1225 General Fund Fabrie Fund - Rextrirted Luneb Fund - Restrirted Ark Fund - R¢strided Children's Outreaeh Futsd - Restricted MagaziDe- ReBtrieted Flow¢rs• Rulricted EqulpmeDt- Restricted Other Charities- Rejtrltted Deslgn#tsd Auets 2&116 44.684 3.737 (55,159) (1,199) (1.040) (539) 15,642 2802 100 348 1,140 87 574 453 (419) (156) (150) (720) (30) 156 150 720 30 Total funds 5 Ageney Colleetlons Funds were raised dirertly on an agency b&8is for other ¢harities as follows 2025 2024 Cumbernauld Free Church Dunblane in Bloorn tntemational Mission to Jewish People Steadf#st Glob81 Stirling Street Pastors The Society of Friends of DbIane UFM Worldwide 50 50 55 165 135 250 50 117 Total 12