The Church of Scotland
Irongray, Lochrutton & Terregles Church
YEAR ENDED 31 DECEMBER 2025
RECEIPTS AND PAYMENTS ACCOUNTS
Congregation No:. 080458
Scottish Charity No:. 033058

Reference and Administrative Infomiation
Charity Name:_
Charity Registration Number.-
Congregation Referen￿ No-.-
Contact Address:_
Irongray, Lothrirtton &Terregles Church
SC033058
080458
The Treasurer
Trustees
Alexander Dickson
Karen Whelan
Eric Thomson
Margaret Fitzsimon
Shirley Parker
Muir Hunter
Sharon Hiddleston
James Kerr
Main Douglas
Helen Mcconnachie
Amelia Nicholson
Carol Scott
Heather Thomson
Rhona Dickson
Daphne Comer
Margaret Nicholson (from 09102r25)
Linda Dickson (from 091021251
John Bryden (until 21110f25)
Mamie Johnstone (until 21110r25}
Alan Telfer (until 21110125)
Thomas McComick{untl 21110r25)
Helen Buchanan (until 21110125)
Agnes Kellar (until 21110125}
Jean Mcclelland (until 21110125)
Principal Office-bearers
Minisler.-
Session Clerk'.-
Deputy Session CEerk:_
Church Treasurer'.-
Rev Gary Peacock
Mr Ajexander Dickson
Mrs Karen Whelan
Miss Ann Walsh
Independent Examiner
J T Rennie & Co
Accountant5
5 Buccleuch Street
Dumfries
DG12AT
Bankers
Bank of Scouand
91 High Street
Dumfries
DG1 2BN

Trustees, Annual Report
Year ended 31 Decemb8r 2025
Structure Governance and Mana
ement
Governing Documont
The Church is administered in accordance with the lerms of the Deed of
Constitution Iunitsry Forml.
Recruitment and Appointment of Trustees
Members of the Kirk session are the charity trustees. The Kirk Se55ion 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
member of the Kirk Session, is elected by the congregation.
Organisational Structure
The Kirk Session is chaired by the minister and meets four times in a year. Certain
responsibilities are delegated lo the Finance Committee and the Propety
Committee as appropriate. The Kirk Session is responsible for spiritual and
temporal affairs within the church.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Refomed in tradition and
Presbyterian in polity. 11 exists to glorify God and to work for the advancement of
Christ's Kingdom throughout the world. As a national Church, it acknowledges
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 various ecumenical bodies in Scolland and beyond.
Achievements and Performance
Events..
The Church again provided a sales table for the lent lun¢hes held in aid of
Christian Aid in March
A Sponsored Walk was held in Augusl and a Big Breakfast in November open to
Songs n Scones moming events were held regularly throughout the year, open for
all to attend.
Hand of friendship joint lunch with St Michael's Church.
Mince Pies and Coffee were provided for all to attend in December.
Carol Singers, with rnin￿ pies, joint event with local community council was also
held in December.
Grou
slmeetin
Session Meetings were held regularly throughout the year The Stated General
Meeting was held in May.

Trustees, Annual Report {cont}
Year ended 31 December 2025
Financial Review
Overall, the church had a small surplus this year of £1,221 mainly due to bank
inlerest income helping cover the losses from the day to day expenditure. The
deficit in the general account required money to be transferred from the Fabric
Account to provide cash flow and to ensure expenses were covered. At the end of
2025, the balance of the General Account was £9,994.05. While the Fabric
Account balan￿ was reduced to £15,035.31
General Account..
Despite fijndraising efforts continuing as prewous years our outgoings were greater
than income by around £2,750. £4,500 was transferred from the Fabric Account,
enabling cover the deficit and have a working balance over the year. The account
had a balance of £9,994.05 at the year end.
Income.. The income for 2025 increased by around £2,000. This included an
increase of £677 through the generousity of the congregation,. an increase of £987
in gift aid from last year and an increase of £403 from fvndraising events.
endilure.. Reduced from last year by around £3,400. This was made up of
some reductions and some increases. Increases were to Giving to Grow, Pulpit
Supply, Presbytery dues, Insurance, Organist costs. Council Tax increase. Some
of this was mitigated by the shared costs of the minister now we are linked with St
Michael's church. Reductions were made by having a new electricity contract and
receiving refunds from amounts paid to the old contract, an overall reduction in
spend for electricity of, £2,021. The other main reducts'on was in spend for
stationary of £381.
Fabric Account..
Spend from the fabric account was £1,715, this takes account of St Michael's
contribution lo spend on the Manse. Income to the account was £3,236. Therefore
income over expenditure was £1,521. This helped to reduce the impact of
transferring £4,500 from this account to the general account to cover day to day
expenditure. After transferring the £4,500, the yèar end balance left in the Fabric
account was £15,035.31
Lookin
Ahead..
Looking ahead, expenditure will continue lo be higher than income, but this is
much less than the last years. Using reserves if required, the church is in a
better position, not least because of the generous legacy bequeathed in 2024.
Reserves Polic
It is the Trustees, policy to hold reserves of approximately six months expenditure
including designated funds. At the year end the Church held unrestricted cash
fiJnds of £86,528.Whilst this represents just over tsvo years expenditure, it should
be noted that £59,059 of this relates to a legacy provided in 2024.The increase in
general running costs along with reduced income will requi￿ funds to be used from
reserves to be able to afford funning costs in fulure years.
The Church also held £5,317 of restncted funds and £39,750 of endowment fvnds
which have been provided for the purposes specified in Note 10.

Trustees. Annual Report {CODt}
Y￿r ended 31 December 2025
Statement of Tru$taes' Re3ponslblllties
The membets of th8 Kirk Session must prepare finanLi81 $tatem8nts whKh give
sufficient detail to engbk an pppreciatson of the transact'ons of the Church dunno
finanial year. The members of the Kirk Session are responsible for keeping
proper accounting records whith. on requesL must reftect the finaneial possbon for
the Church at that time. This must be done to ensure ihat the financial $13tem2nts
CoM￿Y wth Charitss and Truskes Inve$tm8nt {Scolland} Act ?01￿. thè
Charities Accounts {ScoUand} regulations 2008 and Ihe Regulations Anent
Congregational Finano approved by the General Assembly of the Church of
Scotland 2007. They are aÈso Fespor*sIl￿e for s8feguarding ass8ts of tho
Chur¢h and musl take reasonabk steps for the prevention andloi delecb.on of
fraud and other Irregular￿.eS.
Approve¢J by the Tfusiees and signed on their behalr.
K Whelan
Acting Sesslon Clfrrk
Date: 24th Pllarch 2026

Iron
Lochrutton & Te
l•s Church
nd•nt Examiner's Rè
ear èndèd 31sI Decembér 20
Inde
rtho
I report on the ¥¢¢ounts ol the charfty for the year ended 31￿ Decemb&r, 2025, which are $¢t out on
pa9e
6 10 11.
Re5￿ctIv• r••pon•lbilitl•s of tru•ts•s and •xamln•r
The ch•rity's trustees arè responslble for the preparation of th& 8¢¢ounts in aecordan¢e wth the tem$
ol the Charities and Trustees Investment IS¢ollandl Act 2005 and the Charities A¢¢ounl8 IScollan¢l
Regulations 2006 la5 amended). The charity truste¥$ consider that the audit requirement ol Regulation
10 111 lal to Icl of the Accounts Regulations do8$ not apply. It is my r$spon8ibility to exarnine the
•ccounts as required under the section 44111 Icl of th• Act •nd lo state whether p8rticular mattars have
come to my allenlion.
8a818 of Ind•p•ndent oxamln•r'8 •tat•m•nt.
My exarnination Is carried out in accordance wlth Regulallon 11 of the CharWgs A¢count Iscotlandl
Regulallons 2006 las amended). An examination includes a review of the accounting records kept by
Ihg charity and a ¢omp8ri8on ol the accounts presanl*d wlh those records. 11 also includes ¢on8idera-
tion of any unusual item$ or disclosures in the accounts, and ¥eeks explanatltsn¥ from the trust8•$
¢onceming 8u¢h matters. The pro¢edures undertaken do not provide •ll the evidenc8 that would be
requir•d in an audrt, and consequently I do not expres$ an 8udit opinion on the view given by the
account8.
Indopond•nt •xamln•r'8 ¥tat•m•nt
In the cours• of rny 8xamin*on, no matter h48 Corng to my attention..
which gives m• ree￿nable caum lo believe that In any material r¢quir•m•nls.'
lo keep a¢¢ounling records in accordance wfth Secb'on 44111 lal of the 2005 Act and Regulation
4 01 the 2006 A¢count3 Regulation8,' and
to prepartr accounts whi¢h accord vlth thi •c¢ounting words ind comply ￿th Re9ulation 8 of
Ihe 2006 A¢¢ounts Regulations,.
have not been met., oi
to which in my opinlon, attenllon 8ttould be drawn In order to 8nable a proper under8landing of
thg
8¢¢ounlB lo be r•g¢h¢d.
Slgnod..
O*t•'.
2 £-'-fvl_k 20
Paul J Dickson
Rennie Ac¢ountanls LiM￿ed
S Buccleuch Street
Dumfries
DG1 2AT

Irtsn*r4) ￿Chr￿li0￿ &"rtrreRles Churth
Vorih¢yo*re#Jod Jl DEcembEr2O24
Unf¢5tncird
liener&l Fund
EndoMm¢ni
Furtd
Toial Fw￿$
2024
R￿tr￿kd Fund
Funds 2￿$
28.825
28.825
28.714
59.367
1.4QO
10,506
4.¥25
Chufiiknl¢ Activitic
Oih¥T Trading AalYIII¢S
1.4
.297
7.4fi5
Tot*1 Infame
48.607
49.908
104.912
ExpendllMl*On'.
48.334
35J
48.087
50.688
48,334
)3J
4J.087
50.088
Nct InC￿rn¢￿tI￿*￿1Iurel
TrMnl¢rn hetwetn
273
122VI
54.224
220
Ntl 114vtrneTrt fufjdi
JJ
54,224
RttoTrrlll4llpn
ToiMI b￿U*kI lorwwTd
4.975
39.750
74.650
TotAI fund%cxrrlvl for¢vird
85.028
39.7JO
130.095
128.874

•tJl l)r¢wb¢rl•
rMbMT
39.7AI
531595
IY.174
39,7*
iJlJ95
118114
$￿tte￿r
Iijwi
J30
15JYU
sJi7
3K7YQ
yji?
Ix
.rJ7I
&317

Irongr#y Lothrutton and Terregles Church
Notes to the FinAn¢Éal St#teTnents for year ended 31$l D¢¢¢mb¢r 202S
Income from donations & leg8cie$
Unrestri¢t¢d
Funds
Restricted
Fund$
Endowment
Funds
Total
2025
Total 2024
Offerings
Tax recovered on Gift Aid
Donations
Legacies
Other
20,329
7.436
1,060
20.329
7.436
1.060
19.976
6,448
2.040
59.367
250
28.825
28.825
88,081
Income from eharitsble aeiivitie5
Unr¢strÈcted
Funds
Restricted
Fund$
Endowm¢nt
Funds
TotAI
2025
Total 2024
Wedding and Funera15
Special ¢oll¢ctions
1.400
1,400
1.41K>
133
133
1,400
1,5.13
1.400
Income from other trading Attiviti¢$
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Tot*1
2025
Totsl 2024
Rcnt received
Other Income
Fundrdisin8 ew¢n15
,765
6.772
-1,548
12,085
1,765
6.772
3.548
12.085
1,295
6,066
3.145
10,506
other income relates to linkage rea￿nefits of £3,536 and consolidated fab¥ic funds of £3.236
Ineomt from investments
Unre5tricÉed
FuNd5
R¢$tricted
Funds
Endowment
Fund5
Total
2025
Total 2024
Endowment Inrorne
Bank interest
4.689
1,60
6.297
4,689
2.776
7,465
4.758
167
4.925

Irongray Lochrutton attd Terregles Churth
Notes to the FinAtttial stat¢￿ellts for year ended 31$t December 2025
Analysis of expenditu
Ilnrestricted
Fullds
Restrftied
Fuods
Endowment
Funds
Tot81
2025 Tolal 2024
Charitable Attivili¢s
Minisiries & Mission l Giving lo Grow
Pre5b￿Cry Dues
Pulpir Supply
Other staffing costs
Fabric repair & maintenance
Council T
Heat & Light
Insurance
Church ofyice expens¢5
Organ and Music
Other expcnses
Minsster costs
24.350
1,485
1.409
522
1.932
2.709
5.698
4.753
.357
3.165
599
24,350
1,485
1,409
522
1.932
2.709
5.698
4.753
357
3.165
952
1.355
48.687
25.734
35
650
2,678
2,528
7,708
4,297
764
2,880
601
1,968
50,688
353
353
inisters Stipend
.All Church of Scoil&tJd eort8r¢gaiions contribute to the National Stipend Fund which bettrs the c05t of all minister5.
slipend and ¢tnploy¢r's contribution5 for naiional insurance. pension and housing loan fund. Mini5terfs stipends are
paid in accordance with the national stipcnd seale. whi¢h 15 relaid to ve8rs of service. For the year under Trview the
Jninirnum stipend wa5 £32.433 and Ihe m&ximutn stip¢nd £39.856
Debiors: all recieveiblt wlthin one year
2025
2024
Gl¢b¢ R¢nt
Gift Aid Re¢overable
8 Creditors: amouDts falling due wlthin one year
2024
Cr£ditOTS
1.5QO
1.500

Irtrn8ra) Locbrntton 8Trd Ttrre8ltJ Church
to the Tr'inAnci41 SlatcThent5 forytAr 31Jt l>erember 2025
9 Analysis of nei A$$et5 behyeen fund$
eTr¢ral
De$i8lb8ltd
Restricttd
Endowm¢DI
2025
Ciirrenl 8s5etS
70.661
11.5(H)I
15.867
5,317
39.750
69.161
15.867
5.317
39.750
130.095
10 An4ly5i5 of churitabk funds
B*l¥nte
BAlance
Gainwlo$ses Jl.12.25
In¢om¢
Expenditure
TraDsftrs
l-nreslrictv] funds
rJLmcrdl fund5
Designaied f#hri¢ funds
tilebe fund
65.336
18.837
802
84.975
44.921
3.230
450
48.607
14J.3761
12,538)
4280
14.500)
69,161
15.035
832
85.028
148.3341
12201
Re%¢ritltd fund5
Cars¥ Rcvene Fund
sP￿￿la7 Collecliotis
4.149
5,317
13531
220
220
4.149
5,317
Endowmeni
Cars¢ Bequesi'Frus1 Fund
39.750
39.750
'l•t#l funds
l ?S.1174
49.908
{4R.6871
130,095
[Inre5tri¢ttd fuThds
GcnLYal fund.. This is for the day 10 da> running of th¢ church
c11c￿. Fund.. is ihc revcnu¢ fi)r In￿Mc3nd cxpondiiur¢ relatin8 to thc Glc
I￿18n¥¢c￿
l.'abri¢ fund.. Th¢ trustee5 have sd aside funds lor the m8ini¢nanc¢ of the chur¢h propErty
Reylrtcted
CaJ5e B4ue51 Rev¥nuc Fund.. this is ih¢ acLumulaied income the ca￿ B4uesl Try51
Fund lo b¢ used in accord￿￿ wilh Ihc ￿rMS￿r1he trust fund shown klow.
E￿doWMtnt fund
Tncm¢ friim Ihe I'.ar5e Ilequ¢qi'l rngi Pund 1% tn he used by Iht I'rustees In giv¢ members
fthc IcKal ci)tntnunity I￿,1th1n p3rishc%} whom Ihi) f￿1 is in of. &nd who will
fil trom, a EFanL

Irvngray Lo¢hrnttokn Ttrrtgley Church
Notes to the Tr'illaniiRI Stattmtnts for)tar ended 31st l)e¢ember 2024
11 Truste¢5 Remtytherntion and RElat¢d ￿rt>. tr*n5aitlons
Eric Thom50n is a wneruf JB MLCormi¢k who undertdke electricRI work for the Ktrk. No other Trusttt had personal inieresi in
contmci or transaction ¢Diered in kn by the LhoTiry during the year.
No"Irusltt expen$¢s were incurred in the year.
12 vol￿ntEerS
In Lolnmun wilh ail congr¢FAiions ol'ihe Church of 8ci)11gnd ihc (x)ngregalion benefits fn)m the conirihution made bv volullieers who
giv¥ Ihiir lit￿. lalenE5 willinglj lor IhL ￿'nefit uf ihg ChurLh. Th¢ life whiLh rely on lh¢ wnlribllliun uf
oluni¢rts dnd v8ried and m￿h vfih¥aLtiviiy wuuld unubk ￿ wniinu¢ ￿ere il nui furth¢ ¢x)mmiim¢nl ￿l￿)￿Tr.
IJ Held on Behalf ofih¢ C.ongrt8atton by th£ C.huYch of Seoilattd Gtnernl Truste
Capital Ateollnt
2025
2024
Market Value as al31￿ I)ttemEcr
109,577
104.685
Ori¥inal Co&1 of Ink¢sI￿niS
72.593
72.593
Reve￿￿¢ Acwunt
Credit at 31 Decemb¢r