Money matters

Carlops Parish Church is a charity (SCO40340) registered with the Office of the Scottish Charity Regulator (OSCR) as are all churches in the Church of Scotland.

Our financial practices are designed to satisfy OSCR rules, applying accounting guidelines established by the Church of Scotland Finance Department.  

Our finances and financial management policies

We aim to ensure that everyone in our congregation is well informed about our financial standing and understands how we manage our resources.  To this end, the Treasurer has written a series of articles explaining the issues underpinning our finances. Click on any title in the list below to be directed to the full article.  



Our hidden economy


Reserves; whys and wherefores

Carlops and the Church at large

Our financial management policies

The Treasurer will be happy to discuss these issues at any time; contact her via

Ways of giving

The life and work of our church is funded by donations from members of our congregation and friends in cash, by cheque, or by standing order.  


Donors who pay income tax are encouraged to make donations under Her Majesty's Revenue & Customs (HMRC) Gift Aid scheme, which allows the church to reclaim the income tax already paid by the donor.  By this means, the church receives 25% more, at no cost to the donor.  Most of our regular income qualifies for Gift Aid, delivering an extra 18% of total income annually.  

Maintenance of our church building and the manse in West Linton is funded by interest and dividends on investments and occasional fund-raising events.  Major works require special efforts to raise the necessary funds.

Some social and cultural events contribute to general income but more frequently, they are held to raise funds for other charities.

Annual report and accounts

Our accounting year runs from 1 January to 31 December.  The annual report and accounts are discussed by the Kirk Session in draft in January, inspected by an independent examiner in February and presented to the congregation in March.  They are then lodged with the Church of Scotland Finance Department and with OSCR.  

The annual report and accounts for recent years can be viewed here