Parish of Penninghame (Church of Scotland)
RECEIPTS AND PAYMENTS ACCOUNTS
at
31°*t December 2025
Congregation No: 090515
Charity No: $C031847
Reference and Administrative Information
Charity Name: Parish of Penninghame (Church of Scotland) Charity Registration No: §C031847
Congregation Reference No: 090515
Contact Address: 9, Auchendoon Road Newton Stewart Wigtownshire DG8 6HY
Trustees:
Kirk Session
Rev. Edward Lyons Mrs J Burns Mrs P McGettigan Mr K Chambers Mrs S Mcllwraith Mrs H Crawford Mrs | Mifroy Mrs S Denwood Mrs N McNally (ordained 14 September 2025) Mr R Ekern Mrs 5 Ogilvie Mr J Lindsay Mrs W Scott Mrs C Lyons MrsJ Warnock (joined Session 14 September 2025) Mrs M Whiteside (joined Session 14 September 2025)
Moved away 9 June 2025 Mr D Kain Became elder emeritus 19 November 2025 Mrs | Hunter Became elder emeritus 19 November 2025 MrJ Hunter
Principal Office-Bearers
Minister: Rev, Edward D Lyons BD MTh Session Clerk: Mrs Jenny Burns Treasurer: Mrs Pauline J Ekern
Independent Examiner:
Mr John Simpson FCA, Montpelier Professional (Galloway) Ltd., 1 Dashwood Square Newton Stewart DG8 6EQ
Bankers
Bank of Scotland
37 Albert Street, Newton Stewart, DG8 6EF
2
Trustees’ Annual Report
Year ended 31" December 2025
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form).
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the Church and are chosen from those members of the Church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.
Organisational Structure
The Kirk Session, which meets four times a year and at other times as required, is responsible for the spiritual and temporal affairs within the Church. Committees are established for Administration, Charities & Welfare, Finance, Outreach & Nurture, and Property. In addition, there is now a Pastoral Care Team. Al! are convened by a Session Member, and reports are presented to the full Session.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. Asa national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland througha territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Penninghame St John’s promotes the Christian faith through worship and outreach and serves the community of Newton Stewart and surrounding area. Morning worship takes place in Penninghame St John’s every Sunday at 10.30am and these services are recorded and uploaded onto Penninghame St John’s YouTube channel, website and Facebook page. Gathering songs are performed by a small group of singers and musicians at the beginning of morning worship and the choir perform throughout the year at Easter, Remembrance Sunday and Nine Lesson and Carols services. A monthly evening service called the Gathering, Young Peaple and Schools, weekly Sunday Club, Bible Studies, Morning Prayer and Prayers for Peace all take place. Regular Men’s Breakfasts and Fellowship Dinners are held in local venues and are an opportunity to enjoy fellowship and support local businesses. A group for young people aged Primary 7 to Secondary age meet for pizza and games evenings and monthly activity nights in conjunction with Barcaple Abernethy Trust.
Public benefit
The trustees have referred to the guidance contained in the Office of the Scottish Charity Regulator’s general guidance on public benefit when reviewing their objectives and in planning their future activities. In particular, the trustees consider how planned activities will contribute to the objectives they have set.
3
Trustees Annual Report (cont.) Year Ended 31° December 2025
Achievements and Performance
As of 31* December 2025, the Communion Roll stood at 310 members, no weddings and 21 funerals were conducted during the year. The Sunday Club has 32 children enrolled and the Guild continues with 20 members.
A week-long Holiday Club was held in July with 80 children registered for the week with a peak attendance of between 50-60. A new “mocktail evening” mid-week provided an opportunity for meaningful contact with parents and an enjoyable family ceilidh and barbeque rounded off a very successful week.
Over 200 people gathered at the opening of the Christmas Tree Festival which ran during Advent weekends. 70 trees were on display with contributors ranging from individuals, charities, groups, organisations and locaf businesses.
Copies of the church magazine are delivered to every church member to let them know about the life of the church.
The Kirk Session donated a £300 bursary to one local student from the McLean bursary. A crisis relief donation of £140 for two nights’ accommodation for a homeless person through a Bequest Fund.
The congregation supports local and international charities. Donations have been sent to Christian Aid, the Church of Scotland’s World Mission Council. The Christmas Tree Festival in December raised £1,192 for Bethany Christian Trust. The congregation continues to support the Machars Churches’ Basics Bank which provides vital support for those struggling with the cost of living crisis.
The church was used as a venue by the Guild for their Big Sing, by the Newton Stewart Music Festival showcasing young musicians and Creetown Silver Band.
Future
It is anticipated that funds might need to be raised to repair the tower and freshen the paint of the hall and sanctuary. A 5-year plan has been drawn up to refurbish the Manse to be funded from Reserves.
4
Financial Review
The major source of funding continues to be through weekly offerings and regular giving. Gift Aid continues to be the main source of congregational giving along with tax reclaimed on Gift Aid. There has been a gradual increase in the amount of donations received this year across all types of giving.
An Unrestricted Legacy was received from the estate of Miss Marion Deacon Deceased in the sum of £34,000. This sum has been invested with the Church of Scotland Investors Trust in a General Purpose Deposit Fund named Deacon Legacy. The church also benefited from two other smaller unrestricted legacies.
By the end of 2025 we were able to use £4,100 from the General Fund towards water ingress repairs in the church and £2,600 towards repair and redecoration of the Manse. We ended the year with a surplus, an unrestricted Excess of Payments over Receipts of £24,715 (2024: deficit of £4,838). An overall Excess of Payments over Receipts surplus of £26,431 (2024: deficit of £4,714) was made during this financial year.
Reserves Policy
At the end of the year the Church increased its unrestricted cash funds to £102,044 (2024: £77,329). We have also been able to finish the year with a balance of £23,850 in General Purpose Reserve Funds (2024: £18,850) with £32,515 held in a separate unrestricted Reserve Funds purpose entitled ‘Nelson Legacy’ and £34,000 in another unrestricted Reserve Fund entitled ‘Deacon Legacy’. Our aim is to keep the working balance in Reserve Funds to a figure of not less than £12,000 during 2025.
Refurbishment of the kitchen in the hall, was approved by the Kirk Session in November 2024, and capped at £15,000. A further £3,000 was required to finish the project, £13,000 was funded by the ‘Nelson legacy’ and £5,000 from the General Fund.
At the end of the year the Church & Guild holds £4,786 {2024: £3,070) of restricted and endowment funds which have been provided for the purposes specified in Note 3. In addition to cash funds, the Church also holds unrestricted investments with a market value at the year end of £437,194 (2024: £424,527), as described in Note 4, and restricted investments with a market value at the year end of £14,374 (2024: £13,958),
At the end of 2025, the Trustees designated £2,500 for Outreach work and £1,500 for Congregational Organisational work. The designated Manse Allowance Fund has been allocated £1,200 for 2026.
5
Investment Power and Policy
The Bennan Trust (38,384 units) and Bequest Endowment Funds (1,262 units) have been invested in an Income Fund with The Church of Scotland’s Investors’ Trust, a fund which aims to provide investors with a high and sustainable income with funds invested predominantly in fixed interest bonds and operated on a unitised basis. The Income Fund is professionally managed by Royal London Asset Management based in London. Distributions from the Income Fund are made in March and September, but they are effectively three months in arrears from the periods in which they have been accrued. Consequently, the income accrued in the Fund in the first half of a calendar year determines the distribution made in September and the income received in the second haif of a year determines the payment made in the following March. Investment Income received this year was £23,788 (2024: £25,641).
ln the 12-month period to September 2025, the Incame funds delivered a total return of 7.58% which outperformed its benchmark of 3.70%. This fund continues to deliver returns over the long term which are better than that of the benchmark against which the Fund is measured.
The Trustees, having regard to the liquidity requirements of the Church finances, have kept available Reserve Funds in an interest-bearing Deposit Fund with The Church of Scotiand Investors’ Trust. Deposits are moved between the Reserve Fund and General Account on an as required basis so as to keep a working balance in the General Account at all times. The Fund is professionally managed by Thomas Miller Investment Limited, based in London and Edinburgh. The Fund’s aim is to provide investors with competitive rates of interest, while preserving nominal capital values. Deposits are repayable on demand with interest calculated quarterly in arrears, paid gross in May and November and closely track interest received by the Trust. Deposit Fund interest received this year was £2,724 (2024: £1,863).
Statement of Trustees’ Responsibilities Year ended 31° December 2025
The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the asset.
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_JVNowNsaNl BW- WS J Burns
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Date: 2S Mechs 2 clo
Session Clerk
6
Examiner's Report to the Trustees of Parish of Penninghame (Church of Scotland)
| report on the accounts of the charity for the year ended 31°t December 2025 which are set out on pages 9 to 16.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The charity trustees consider that the audit requirement of Regulation 10[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 matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006, An examination includes a review of the accounting records kept by the charity anda 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 evidence that would be required in an audit, and consequently | do not express an audit opinion on the accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention
-
which gives 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 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached,
John Simpson F.C.A. Chartered Accountants Ireland
Montpelier Professional (Galloway) Limited 1 Dashwood Square Newton Stewart DG8 6EQ
Date: 2613 / 26
7
Parish of Penninghame (Church of Scotland) Receipts & Payments Account
Year Ended 31st December 2025
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||||||||||
|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Endowment|
|Funds|Funds|Funds|Total|Total|
|2025|2025|2025|2025|2024|
|Receipts|
|Donations|(see Note|1)|70,603|1,414|0|72,017|81,067|
|Legacies|36,000|0|0|36,000|0|
|Activities|for Generating|Funds|0)|0|0|0|0|
|Bank &|Deposit|Interest|2,716|0|8|2,724|1,863|
|Investment|Income|23,031|0|757|23,788|25,641|
|132,349|1,414|765|134,529|108,571|
|Rental|of premises|(see Note|6)|5,437|0|G|5,437|6,586|
|Sale|of investments|0|0|0|0|¢)|
|Grants|104|400|0|504|4121|
|Third|Party|Collections|2,357|)|0|2,357|ie)|
|Other Receipts|(see Note|7)|a|)|0|0|4)|
|Penninghame|Guild|0|432|0|432|619|
|Kitchen|Fund|1,000|2,423|0|3,423|(0)|
|Faith|in|Action|239|0|0|239|0|
|TOTAL RECEIPTS|141,486|4,669|765|146,920|115,897|
|Payments|(see|Note 2)|
|Cost of generating|funds|108|0|fo)|108|129|
|Charitable|activities|114,934|3,191|440|117,565|118,336|
|Penninghame|Guild|0|87|0|87|700|
|Governance|costs|1,080|ie}|0|1,080|1,332|
|Purchase of Equipment|1,649|0|0|1,649|114|
|TOTAL PAYMENTS|116,771|3,278|440|120,487|120,611|
|Excess|of|Receipts|over|
|Payments|
|for the year before transfers|24,715|1,391|325|26,431|(4,714)|
|Transfers|(unrestricted|to|
|restricted)|0|0|0|0|0|
|Excess|of|Receipts|over|
|Payments|
|for the year|24,715|1,391|325|26,431|(4,714)|
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8
Parish of Penninghame (Church of Scotland) Statement of Balances
As at 31* December 2025
| Unrestricted Funds 2025 |
Restricted Funds 2025 |
Endowment Funds 2025 |
Total 2025 |
Total 2024 |
|
|---|---|---|---|---|---|
| Bank& Deposit Balance | |||||
| Bank& Deposit Balances | |||||
| brought forward | 77,329 | 859 | 2,211 | 80,399 | 85,113 |
| Movement in year: | |||||
| Excess of Receipts over | |||||
| Paymentsforthe year | 24,715 | 1,391 | 325 | 26,431 | (4,714) |
| Bank & Deposit Balances | |||||
| carried forward | 102,044 | 2,250 | 2,536 | 106,830 | 80,399 |
| Investments at marketvalue | |||||
| Bequest Funds | 0 | 0 | 14,374 | 14,374 | 13,958 |
| Bennan Trust | 0 | 0 | 437,194 | 437,194 | 424,527 |
| 0 | 0 | 451,568 | 451,568 | 438,485 | |
| Assets | |||||
| Funera! (December) | 0 | 0 | 0 | 0 | 0 |
| HMRC (Gift Aid tax to recover) | 990 | is) | 0 | 990 | 1,302 |
| Grant (LP ofWorship) | 0 | 0 | 0 | 0 | 0 |
| HMRC(PAYEdebtor) | 63 | (8) | 0 | 63 | 0 |
| 1,053 | 0 | ¢) | 1,053 | 1,302 | |
| Liabilities | |||||
| AMcDowall ElectricalWork | 4,834 | 0 | 0 | 4,834 | 0 |
| 4,834 | 0 | 0 | 4,334 | 0 |
The accounts were approved by the Kirk Session on 25° March 2026.
For and on behalf of the Kirk Session
“aeGM. Bui . Jenny Burns, Session Clerk
en 4Ee. PaulineJ Ekern, Treasurer
9
Parish of Penninghame (Church of Scotland) - Notes to the Accounts
| Unrestricted | Restricted | Endowment | |||
|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | |
| 2025 | 2025 | 2025 | 2025 | 2024 | |
| 1. AnalysisofDonations | |||||
| Gift Aid Donations | 34,900 | Q | 0 | 34,900 | 42,163 |
| Tax Recovered on GiftAid | 9,635 | 0 | 0 | 9,635 | 12,199 |
| FWOScheme (non Gift Aid) | 2,312 | 0 | 0 | 2,312 | 3,074 |
| OrdinaryOfferings(Open Plate} Other offerings, Donations, etc. |
16,301 3,855 |
0 0 |
0) 0 |
16,301 3,855 |
15,699 6,700 |
| National GivingDay Congregational organisation |
0 ¢) |
0 110 |
0 0 |
0) 110 |
ia} 447 |
| Outreach | 0 | 1,304 | 8) | 4,304 | 785 |
| Stewardship Donations | 3,600 | 0 | ?) | 3,500 | 0 |
| 70,603 | 1,414 | 0 | 72,017 | 81,067 | |
| 2. Analysis ofDonations | |||||
| CostofGenerating Funds | |||||
| Fund raisingexpenses Offering envelopes |
0 108 |
0 ) |
0 0 |
(0) 108 |
7 122 |
| 108 | 0 | 0 | 108 | 129 | |
| Charitable activities | |||||
| Giving toGrow | 51,362 | 0 | 440 | 51,802 | 48,436 |
| Presbyterydues | 2,044 | 0 | 0 | 2,044 | 1,505 |
| Minister's expenses | 3,295 | ie] | 0 | 3,295 | 3,097 |
| Pulpit supply | 0 | 0 | 0 | 0 | ¢) |
| Otherstaffing costs Fabric repairs&maintenance |
9,323 9,974 |
it} 1,501 |
0 fe) |
9,323 11,475 |
8,914 23,471 |
| Council tax | 3,205 | 0 | 0 | 3,205 | 2,951 |
| Heat& light | 11,801 | 0 | ff) | 11,801 | 14,906 |
| Insurance | 4,725 | 0 | 0 | 4,725 | 4.328 |
| Other buildingcosts | 6,844 | 100 | (8) | 6,944 | 116 |
| Organand music | 1,196 | i) | 0 | 1,196 | 836 |
| Printing& stationery | 2,429 | 0 | 0 | 2,429 | 3,317 |
| Congregational organisations | 1,136 | 110 | 0 | 1,246 | 1,361 |
| Outreach | 2,294 | 1,320 | 0 | 3,614 | 3,226 |
| Expenses - Other | 4,216 | 0 | 0 | 4,216 | 1,962 |
| Rental Refunds | 90 | 0 | (8) | 90 | (9) |
| Youth Group Expenses | 0 | 160 | 0 | 160 | 0 |
| 113,935 | 3,191 | 440 | 117,565 | 118,336 | |
| Penninghame Guild | 0 | 87 | 0 | 87 | 700 |
| Governance Costs | |||||
| Independent examiner'sfees | 1,080 | ié) | 0 | 1,080 | 1,332 |
| Other payments | |||||
| PurchaseofEquipment | 1,649 | 0 | 0 | 1,649 | 114 |
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|3.|Movement|in|Funds|As|at|1st|As|at|31st|
|January|December|
|2025|Receipts|Payments|Transfers|2025|
|Unrestricted|Funds|£|£|£|£|£|
|General|Fund|12,950|106,486|(104,056)|(4,197)|11,183|
|General|Savings Account|14|0|0|0|14|
|Reserve|Fund|18,850|@)|0|5,000|23,850|
|Nelson|Legacy|45,515|i)|0|(13,000)|32,515|
|Des.|Con.|Organisation|Fund|ie)|0|(1,136)|1,136|0|
|Designated|Outreach|Fund|0|0|(2,294)|2,294|0|
|Designated|Manse|Allowance|Fund|0|0|(718)|1,200|482|
|Kitchen|Project|Fund|0|1,000|(8,567)|7,567|0|
|Deacon|Legacy|0|34,000|__0|A)|34,000|
|77,329|141,486|(116,771)|ie}|102,044|
|Restricted|Funds|
|Congregational|Organisations|Fund|0|110|(110)|0|0|
|Outreach|Fund|0|1,457|(1,320)|)|137|
|Kitchen|Project|Fund|¢)|2,670|(1,601)|0|1,069|
|Congregational Youth|Fund|600|¢)|(160)|0|440|
|Penninghame|Guild|Fund|259|432|(87)|i)|604|
|859|4,669|(3,278)|0|2,250|
|Endowment|Funds|
|McLean|Bequest|680|400|(300)|Q|780|
|Douglas|Mortification|Trust|535|204|{140)|)|599|
|Ewart|Bequest|37|&|0|0|45|
|Kelly|Bequest|153|20|0|0|173|
|Kerr|Bequest|805|133|0|fe]|938|
|2,211|765|(440}|0|2,536|
|TOTAL FUNDS|80,399|146,920|(120,489)|0|106,830|
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11
Purposes of Unrestricted Funds
General Fund: Funds used for the day-to-day income and expenditure of the church and to receive and pay out collections to selected charities. Generai Savings Account - short term deposit account.
Reserve Fund: to hold any surplus funds generated by the church for use in future projects and to move in and out of the General Funds to maintain a working balance.
Nelson Legacy: Spending to be decided by Kirk Session.
Kitchen Project fund: Funds for the purchase of small appliances and equipment in the kitchen. Deacon Legacy: Spending to be decided by Kirk Session.
Purposes of Designated Funds
Congregational Organisations Fund: Funds set aside by the Trustees for the work carried out by Church organisations. Outreach Fund: Funds set aside by the Trustees for the work of the Church within the wider local community.
Manse Allowance Fund: Funds set aside by the Trustees for the purpose of ongoing redecoration and small repairs, and the replacement of minor fixtures and fittings at the Manse.
Purposes of Restricted Funds
Congregational Organisations Fund: Donations given specifically for work carried in church organisations such as Sunday Club. Outreach Fund: Donations given specifically for the work of the church within the wider community. Kitchen Project Fund : Donations given specifically for purchase of small appliances and equipment in new Hall kitchen. Youth Fund: to provide social activities for secondary school aged members of Sunday Club. Penninghame St John’s Guild Fund: to be used for Guild income and expenditure purposes and to receive and pay out collections to selected charities.
Purposes of Endowment Funds
McLean Bequest: assisting those schooled in the parish, as bursaries during Arts and Divinity courses at any Scottish University. Douglas Mortification Trust: for the benefit of the poor in Penninghame Parish as directed in its original Trust Deed. Ewart Bequest: providing caais to the poor of the parish. Kelly Bequest: providing annual entertainment for the poor of the parish. Kerr Bequest: to benefit the sick and ailing of the parish.
It was proposed and agreed that the purposes of the Bequest Fund be adopted as follows, as being complicit with OSCR's definition of "Relief of Poverty: Financial, Emotional and Physical Needs" je utility costs, emergency overnight accommodation, transport to and from church, uniforms, winter coats and shoes, transport to relatives or hospital.
All the above funds are allocated at the sole discretion of the Minister of the parish up to £100.
4. Investment Income
In 2010 the Congregation became the beneficiary of the income fram the Bennan Trust, whose capital comprises a holding af 4% Consolidated Loan Stock and a holding of 3.5% War Stock. On inception the holdings had a market value of £315,534. There is provision for the Trust to be brought to an end in 2060 in favour of the Parish of Penninghame, failing which, the General Trustees of The Church of Scotland. In early 2015 the Government redeemed both of the above holdings and the Trustees of The Bennan Trust have now reinvested the capital in the income Fund of The Church of Scotland Investors’ Trust. ]
12
The distribution of income in this Income Fund was paid at the rate of 30 per unit (ppu) in March and September
The Deposit Fund has been affected by the slow decline in the Bank of England base rates since August 2024. Reflecting this, the interest rate paid by the fund for the quarter to September 2025 was 4.09%, down from the 4.33% paid in the quarter to June 2025.
13
| 5. Analysis ofCongregational | 5. Analysis ofCongregational | Organisation and Outreach Funds | Organisation and Outreach Funds | Organisation and Outreach Funds | Organisation and Outreach Funds | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| 2025 | 2024 | |||||||||
| ; ngregational fo £ at Organisations |
: Receipts |
€£ | £ | Payments | £ | £ | Net Cost £ |
Net Cost £ |
||
| ible St Bible Stay Groups |
0 | Books | 286 | (286) | (62) | |||||
| Prizes | 458 | |||||||||
| SundayClub | Donations | 50 | 50 | Activity materials | 44 | |||||
| Gifts& presents | 171 | |||||||||
| Hall hire(Xmas party) |
30 | |||||||||
| Summerouting | 35 | |||||||||
| Hall Hire (during | ||||||||||
| kitchen refurb) | 162 | 900 | (850) | (633) | ||||||
| Choir | 60 | 60 | Musicsheets | 60 | 60 | 0 | ||||
| Psalms & Stretches |
. | 5 | Gy | |||||||
| ee | ||||||||||
| 110 1,246 {1,136) (914) lik Cth? od Surplus Surplus Outreach B/F C/F |
||||||||||
| Wreath Making | Donations | 384 | 384 | Materials | 362 | 22 | it) | (5) | ||
| HolidayClub | Donations | 310 | Activitymaterials & Flyers |
498 | ||||||
| Grant | 400 | 710 | = =©Refreshments | 715 | ||||||
| Ceilidh band | 350 | 2,263 | (1,553) | (2,018) | ||||||
| WoolyWeds Knitting |
. Donation |
60 | 60 | 3 Heat& Light |
60 | 60 | 0 | 0 | ||
| SaturdaySocial | 0 | O | (25) | |||||||
| Fellowship Dinner |
‘ Donations |
263 | 263 | , Catering |
148 | 8=6148 | 115 | t] | 0 | |
| ChristmasTree Festival |
O | , Mince pies |
54 | |||||||
| Band | 50 | |||||||||
| Posters & covers & | ||||||||||
| serviettes | 50 | 154 | (154) | (154) | ||||||
| AlphaCourse | ‘ Donations |
40 | 40 | Day out/catering/books |
542 | 542 | (502) | (239) | ||
| Shield for Minnigaff School Sports |
g | Beeere r |
84 | «BA | (84) | 0 | ||||
| 1,457 3,614 137 (2,294) (2,441) a_i NET) |
14
6. Contributions to Costs (Rental of Premises)
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2025 2024
No. £ No, £
Funerals 15 3,030 26 4090
Weddings 0 0 1 0
Hall Lets 293 2,317 31 2496
5,347 6,586
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7. Other Receipts
£
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0
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8. Collections for Third Parties
| £ | £ | |
|---|---|---|
| 2025 | 2024 | |
| Penninghame Church | ||
| Eggshell Cambedia | 424 | 246 |
| Christian Aid | 552 | 809 |
| BethanyTrust | 1142 | 1966 |
| World Mission | 239 | 289 |
| 2,357 | 3,310 |
15
9. Minister s Stipend
All Church of Scotland congregations contribute to the Giving to Grow Fund which bears the cost of all ministers’ stipends and employers’ 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 years of service. For the year under review the minimum stipend was £31,642 and the maximum stipend (in the 5" and subsequent years of service) £38,884.
10. Trustee Remuneration and Related Party Transaction
During the year one Trustee received reimbursement of expenses incurred totalling £6,048 for Council Tax, telephone and travel costs. The total amount of unrestricted donations made by Trustees during the year amounts to £7,755. During the year, a close family member of Mr K Chambers (Trustee) received £1,700 as relief organist. There were no further related party transactions during the year.
Charity Trustee Liability Insurance is provided by our policy with Church of Scotland Insurance Services Ltd, wholly owned by the General Trustees of the Church of Scotland.
16
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||||||||
|---|---|---|---|---|---|---|
|Actual|Budget|
|2025|Detrings|2026|
|34,900|Gift|Aid|Donations|33,249|
|9,635|Tax|Recovered|on|Gift|Aid|10,265|
|2,312|WFO Scheme|(non|Gift Aid)|6,018|
|16,301|Ordinary|Offerings|(Open|Plate)|15,605|
|72,017|8,869|Other offerings,|Donations,|etc.|4,055|69,192|
|Ordinary Income|
|5,347|Contributions|to|Costs|5,709|
|23,788|Investment|income|23,000|
|2,724|Bank &|deposit|interest|4,040|
|504|Grants|2,500|
|Exceptional|fundraising|
|104,380|32,363|Other|receipts|35,249|104,441|
|Expenditure|
|108|Cost of Generating|Funds|110|
|0|Fundraising|Expenses|
|National|Ministry|
|51,362|Giving|to Grow|54,140|
|53,514|2,044|Presbytery|Levy|1,500|56,750|
|Local|Staffing|Costs|
|3,295|Minister's|Expenses|3,800|
|0|Pulpit|Supply|0|
|12,618|9,323|Salaries:|Ch,|Off/Organist/Cleaner|9,532|13,332|
|Building|Costs|
|18,419|Fabric|repairs and|Maintenance|14,200|
|11,801|Heating &|Lighting|12,113|
|7,930|Insurance|&|Council Tax|8,630|
|38,475|325|Cleaning|materials|229|= 35,172|
|Other|Local|Costs|
|1,144|Kirk|Session|Expenses|640|
|1,196|Organ|and|music|1,310|
|2,429|Printing &|Stationery|1,780|
|428|Telephone|&|Postage|540|
|1,136|Congregational|Organisations|1,500|
|2,294|Outreach|2,500|
|717|Manse|Allowance|1,683|
|13,560|4,216|Other|Expenses|706|10,659|
|118,167|115,913|
|1,080|Governance|Costs|1,488|
|119,247|0|Loan Repayment|QO|117,401|
|21,000|Transfers to|Reserves|0|
|6,133|Net Income|-12,960|
----- End of picture text -----
17