The Church of Scotland Dalinelllngton ParlBh Church of Scotland Church ol Scotland Congr•gatlon No: 100545 R•gl•t•r•d Scoltl•h Charlty No: SC031474 TRUSTEES. ANNUAL REPORT AND RECEIPTS AND PAY%IENTS ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2025
Dalmelllngton P•rl8h Church of Scotland (SC031474) Roforenc• and Admlnl•tratlv• Infomiatlon Dalmellingion Par¢sh Church ol Scotland Ch•rty Name.. Ch•nty Rtyistratson Numb•r. Con9ryalK)n Ro1•n¢• NUrnb: ctaLl Addr8$8: SC031474 100Y5 5 Shalltxh Plac• Dalmolhnglon Ayr Tru3tee8 Mr D Chalmers Mrs J Kerr Mr W M¢Pha Mrs J Barclay Mrs M Lesl Mrs S Sturgeon Rev. Dr. A Vmt A Miller Mrs H M¢Creath Mrs C M¢Phail Mrs A Orr Mtss S Slevenson Mrs H Yates Principal Office Bearer8 Interim Moderator. Rev. Dr. Allan Mnt Sessw)n Clerk: Mrs J Barday Treasur•r. Mrn H Yat6S Partsh A6sthnL' Rev. Dr, B "n$0Th (left 29.06.25) Ind•p•nd•nt Examlnor Mr8 Wilma Mccann 7 Bellsbank Road thhn•lllngton KA6 7SN B•nk•rn Bank of sliand 30 Sawah Ayr KA7 1BY
almelllngton Parl•h Church of Scolland (SC031474) Tru8tO•a' Annual Roport Year •nd•d 31•1 D•c•mb•r 2025 Stru¢tur•. Gov•rnaiic• •nd Man•g•m•nt Gov•ming Dm•nI The Chur[ i• thJminisl•r•d In corthnc Trth t•rm• ol Chuth ol Sc£ii¥K1 Uhllary D•od of CTr)SMulK)n R•ernitm•nt •nd Appolntm•rf of Tw•l••• of lh• KTrrk S•s$n •r• th• chrity tru$tett. w• •kJws of tr church arv ts)n$kJ•red to hav• m• •pwopibt• 8kill8 for offu. Thè lfttefim M¢Jèrator. 8 memtw of the kirk SOM, hai l)oen appJ"ni•¢ thè Pr•strfvy 0¢ Ayr. Orpanl••tlon•l Struetur• The seS5K meèts a minknum of thrn• tim • year mc##er#teJ by Intérrn C%Jorator. Th• Kwk Sessth b respL¥1511 for the wrrtu affairs wrthm fv partsh aTrJ thè congwatw, inc$4bJing and ffi)arKe mrs. Pr•sbytsry Pl•n The Presbytery plan was passed at Sess[ and ccgreg#tKln fcff the un)n ol the coTrJrJath of Dalmdiin9ton. Patha Waletsvje aj Dalrympbè. The unTh 1& cy)mmefKe cn 1st January 2026 under the th of Dn Valley Church of Scotrand. inibattyvlth Datrne$Irytr and Pa Werse but in deferred Un Ddrymple unbl the rebrenwrt of the mffttster trern. ObJectlY•• and AcllvStles The Church of Scotland is Triftitarian in doctrirn. RefCfftd in tradthn and Presbyterran in 11 lsts to giorify God and to work for the advancerrtht of ChrBfs Kingdom throu9h¢)Ut the As a natn Church, tt acnogeS a dL%tsn(XNe cam aThl duty to brirrfj (KdinarKes of rel to the people in every Parish of S¢tIaa throwh a terriwol ministy. It CTrOFerts rth other Churches in vaiious uMan1 t43d tn Sojttand and tyK1. Dalmellington Parish Church serves several communits within the DcrfJn Val. namety Bellsbank. Bumton and Dalmellin9ton. Publ[¢ thh[p LS Overy Surthy momfflg at 11.30 am in the Beusbank ctturch buthjing. to 11.00am. Pastoral care was offered to the c4)mmunity at krge through Rov. Dr. B Jenkinson untyl she left in June, kuffl Glenn RIaId vas ap[th trj b)ok after the pasthl nwjs of Ihe owtgwalK and to lead wt)rship. ChaFthcy services are offered to sdKLs in Bellsbank and Dalmollingtt)n as roquested. A"Murns and Churn" tcéd group l¥ hehj th Btsbk tsJikJ¥w ofi a Ttsday. The am ol th• group h to offer frndshQ and guthJ to >Thn9w rrntrs of partsh. The grp enjoy Tho Luffl, Interim mL>Jern and othw mrMst¢rid o)Mea9W¥ c¢rtt fvnorals for mombers ol both th• ¢9T0081#*.
Dalmelllngton Par18h ChurGh of Scotland ISC031474) Tru8t008' Annuol Roport (contlnugd) Year •ndod 31st December 2025 Achlevgmont8 and Porfomianc• All kral sthools ar• offored tho use of Church buildfflgs for assemblies and any other seryices they may wish to hold. ASS18nCe also offered to the two nuIng homes wrthin the community. The Chu building is also available to let for birthday paities. It has been used for training C4X)ur5es run by the local trusL ScrTPture Union also ran a week long activty for children durin9 the school holidays. A youth club for secondary schod age chikjren ran for Ihe first half of the year. This was run by Bellsbank Initsative.
almelllngton Parish Church of Scotland {SC031474) Tru3teeg' Annual Report (contlnuod) Yoar onded 318t Decembor 2025 Flnanclal Revlow The Church's prinopal ourc• ol IiKom• eA)ntmue kn b• trn donakn$- £7.012 in 2tY2S <£9.1712024). Thè total incaxne for the year h £18.147 (2024 £20.457). The total expenditure In year is £17.718 (2024 £33.542) ilUdeS V&iThacM and rtr)f repairs. The deficit of receipts over Panents for the yoar was £1.569 {2024 £13,085 ¢Jeficit) when deducted from the cash. bank and dep)sits brought fomard of £56.160 knes £54.591 to be camed forward to 2026. (£36.168 unrestrKted. £17,823 reStrted and £6W endowment furds) Investrnents wrth a market value of £1,378 were also hekl at the year end. The Trustees are satisfied wth the financial results lor the year and the thufch's financial po)n at the year end. Reserves Policy It is the Trustees. policy to ideally hold reseNes of at kast six monlhs expendiiure induding designated unrestricted funds. At the end of 2025 the Churth held unrestrided cash. bank and deposit fvnds of £36.168. Th represents more than six months exFenditure but the Trustees belwe that this ts to be welcomed in these difficutt economic times.
D41melllngton Parlsh Church ol Scotland (SC031474) Tru8teog Annual Roport (conllnuod) Y•ar •nded 318t D•c•mbor 2025 Stat•m•nt ol Tru8to••' ReBpon8lbllllleg nmt ol the Kirk Session musl prepaie financial statements which give sufficient dtrt• an apprnoath)n of th8 tronsactions of the Church during the fi'nancial
w. The ol the Kirk Sessh)n are responsible for keeping proper accounting wfirh. t)n rth4uest. must rellect Ihe financial wsilion of the church al thal tirne. musi be dme to ensure th* the finanual slalements compty wrth the Charitses and Trustee In¥rent (Scottandl Act 2005, tho Charities Aco)unts (Scouand) R8gulations 2006 and the RtyLtstons Anent Congregatwal FN)anc8 approved by the General Assembly of the Church of knjand m 2C(J7. They are also res{&bIe for safeguarding the assets of fhe Church and must take rea$able steps for the prevention anthr deteGtM)n of fraud and other irregularities. Approved by Ilbe Trustees and syned on their tehalf. Session Cle
Dalmelllngton Pari8h Church of Scotland (SC0314741 Independent ExamlnoV• Roport to the Tru8t0&4 of Dalmolllngion P4rl8h Church of Scotland On pagos 7 to 12. I report on the Wints of the carity for th• year tnded 31•t l)ecemb8r 2025 whth are set out R•gp•¢tlv• r•4pon¥lbllltl•• ol tiu•t•o •nd •umln•r The chanty's trustees are reswnsible for thè preparatK)n ol th• uftts n attordance with lth• tèmis of the Charitw and Tnjstee Investrwt (Seowand) Act 2Cx)5 and the Chan1 Arnts (sCotnd) Regulations 2LTh. The eharity trustees conder ihat the atyJit rtyuirement of Regulatkx 10(1 Xd) of the AcctsJnts Regulations d(s not appty. li is my res[h)n&.Ity to exam1r the aexounts as wuir&l under Seth'on Hl11(c> of the Act and to stste whether partKukr matt¢ts he to my attent. Basi8 of Indep•ndent •xamln•V$ statem•nt My examination is carld out in actordance wth Regulation 11 of the Charities Accounts ISo)tland) Regulations 20C6. examinatson includes a revw of the accountsng reffjrds kept by the tharity and a comparison of the accounts presemed with th¢)se records. It also indudes n&deration of any unusual items or disdosures in the acunts. and seeks eXpk33tiCns from the trustees concerning any such matter& The prc¢edures undertaken do not provide all tho eviden that WOLrld be required in an aud¢ arKI consequenty I do not express an audrt opinion on the view given by the a[x>Trts. Indondent examln•ff$ Statement In the course of my examination for thè year ended 31 Dmber 2025. no matter has come to my attention 1. which 9ives me reasonable U$0 to beli&ve that in any matenal rosp•X the requirement&. - to keep accounting reo)rds in acuKdance Sect 44(1}(a) of the Chart$ and Trustee Investment (Sccuand) Act 2005 and Regulalion 4 of the Charities ALxounts Iscotsnd) Regulations 20CIry. and - lo prepare accounts accord wth the xcountsrKJ re¢ords and compty with Regulation 9 of the Charitss A£(Ynts (Scotsnd) RegulatAJi$ 21x6 have not been or 2. to thich, in my ow'nion. attention sh(wld be drM in order to enable a proper understanding of the accounts to bo reathd. Wdma Mccann FCCA 7 BeNst>ank Road Oalmelknngton Ayrshire 7SN
Dalm•lllngton Parl•h Church ol Scolland (SC031474) R•c•lpl• and Paym•iil• Accoiinl Y•ar •nd•d JIBI D•c•nib•r 20115 Unrn•irl¢t•d R••lrl¢t•d Endowm•nl Pund• Fvnd• Fund• 2030 2028 2020 Total 2025 rot•l 2024 Plot• 7.012 7.012 9,171 Grn• DPDT Nn0 pr• OPDT 9r¥nl DvDf gr•s8 Wttir¥ grant 1,128 2S6 255 1.263 256 393 1.263 238 410 138 Fr¢fft Gvw•i TnMkn¥ G•r T$13 ts •rrw 5.241 145 2.276 975 3,965 2.276 97S oi•l Recej 136 16.009 138 16.147 20,457 on Charrtsble A¢Xivitios vemance Costs 17.666 17.666 so 33.492 en 17.716 Exce*• ol Paym•nts over Receipts for the year b•for• tran•fer8 17.716 33.542 (1,70n 130 Tralera (1.569) (13.085) 138 1.569 13,085
iiington Parish Church of Scotland (SC031474) statement of Balances At 31st December 2025 11nr••¢I•d R••trl¢t•d endty*m•nt Fund• 202$ Fund• 2026 Ftsnd• 202fj Totsi 202S Balance$ bro¢Jghi forward Mov•m•nt In ExB65s of P8yments over Rfjthpts for the year Totsi 2024 37.876 17.18S loo .180 89.245 Balances carried fonyard (1,707) 131 11.$89) (13.rA5) 800 S4.S91 Inv8stm•nts at Market Valu• Churth of Scotland Investors. Tntst - Grtr•+th Fund (cmt £100) 200 units 1,376 The ac¢x)unts re approved by the K¥k Session and Finwml 8oar(I For and on bfjhalf of the Kirk Session and Finanlxal Bwd J Barday Session Clefk H Yate•
f. Tw•t•• Romun•rntlon •nd R•l•t•d Party Tr*n•actlon• No trust8• roc8iv6d a remun•f8llon 8or¥icos provided during the year. Thrne Tnotees wer• r•imbur8•d for expen•89 lotslling £523.57 kn year. 2. Mov•m•nt In Fund• A11J•n 2020 R•c•lpt• 2025 Paym•nt• 2025 Tran•fern 2025 At 31 Dec 2025 Unrnstrfcted fund• O•$ynAted RosoTh• Fund DO1j Fabn¢ Fund Dwnalèd Sunday School Fund DewnAled TrnilblAzer8 Fund DesKinated Suntwm8 Fund Chanty Slwi Fund Lurth Cknb Fund Mwns and Chums Club 11,192 980 10.902 325 355 12S 11,317 980 11.024 122 (325) (355) 87 104 13.930 37.875 87 66 12,894 36,168 276 15,486 16,009 {314) 16,722 17.716 R•strict•d Funds John Smith MemTal Fund Janet Hopes Armour Fund 495 4,516 814 500 4,516 814 11.993 17.823 133 138 17,685 EndOTront Fund Smth Window Fund 6iXI Total fvr•d¥ 600 17,716 stri ed un Resvve Fund: The TN8lee8 have set aside fijnds as part of reseNes Wi¢y. Falxr Fund: The Trustees have set aside fiJnd8 for the maintenance of the Church property. Sunday &0 Fund: Th• Trnstees have 8el aside funds for Ihe operalion of Sunday School activities
Dalmelllngton Parish Church of Scotland (SC031474) Notes to the Accounts (conllnued 3. Anaty•l• of DoMuon• Unff••w¢t•d R••ffietsd Endowrn Fund• Fvnd• 26 Fund• 2021 28 Toil 2010 Total X124 Gll AIJ l GK8DS kn41 rx on Gfft AkOs C•n pte Off•ihgS Irw GK AthA4SDSI 720 7x1 2.313 4.••2 4.•92 An1 of P4Th•nl• Unf••trkt•d R•trlcl•d Endoin•rt Fund• Fund• Funds 2024 2024 2024 Totsl 2023 2024 Cost of Gen•r4Un9 Fund• GIT 237 237 353 Ollr slafflrg Fabrr R•pan a MainnarK• 18. 7.618 3.207 J.207 288 4.970 97 1.733 17.6S6 Orw Equ¥¥ThntMalnnanc• 4970 7.2 1.733 940 10
Dalmellington Parl$h Church of Scotland (SC031474) Notes to the Accounts {continuod) J. Minl•tsrf• Stip•nd All Churth of Scotland o)ryregatrons con8 to the Natthal st1pd Fund tars the cijst ofall mtrnisters, Slwrtds and mpbyrf$ CmulS for naiwl insurance. penycffi and Iwing and loaTr fvnd. Ministers. stjpends aro pa in aecordarth tmth natKThl Siirnd scale, ¥thith LS related to years of servic. For the year urthr revi*• $lwvJ £32.433 and tr MMuM [peThJ in Iho fifth •nd 5ubs8qWrt years of was £39.th8. 6. C•ll•¢tlons lor Thlrd P•rf•• 2015 2024 7. Gov•man¢• Costs Atbjit fee tt•m8 Included lft r•c•ipts exempt fr(xn Givlng to Grow Calculation Grnnts DPDT grart DPDT fl¢X)ring grant DVDT grass ¢xrttsng grw Frcx)) Gon•r•l Trusts•s for chaw5 From G•rwal Tntsto•s kn •rwy sw Ff£ffi G•noral TtpJst••J for h)surnn(• 1.128 5.241 2,276 3,965 .241 7.914 regular Incorm.
ogimelllngton Pari8h Church of Scotland (SC031474) Not•• to tha Account• (contlnu•d) APPENDIX Fund• h•ld by lh• Church ol 8¢oll•nd G•n•r•l TnMt•M lor th• b•n•fft of th• congr•gatlon 2025 224 REVENUE ACCOUNT Creort balan at 31st De¢eml)er TEMPORARY ACCOUNT Debit balance at 3st Decemter CONSOLIDATED FAB FUND Credit balance at 31st rnber 1.189 34RS 12 Iré2 88106 12