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← Lomond Parish Church of Scotland

2025-12-31-accounts

The Church of Scotland

Lomond Parish Church

ANNUAL REPORT 2025

INCLUDING

RECEIPTS & PAYMENTS ACCOUNTS Congregation No: 14 07 95 Scottish Charity No: SC001268

LOMOND PARISH CHURCH OF SCOTLAND SC001268

TRUSTEES’ ANNUAL REPORT YEAR ENDING 31 DECEMBER 2025

The Trustees present the annual report and accounts for Lomond Parish Church of Scotland.

Reference and Administrative Information

Charity Name: Lomond Parish Church Charity Registration Number: SC001268 Congregation Reference No: 14 07 95 Contact Address: The Church Office Lomond Parish Church 1 Lomond Road

Website: www.lomondparishchurch.org.uk

Trustees

Morag Bain Elizabeth Kinloch Seonaidh Rostant James Beveridge Robert Kinloch Alan Roxburgh Margaret Brown Doreen Lowe James Skea (to 1/26) Linda Cust Christina Lynas Irene Sloss Sheila Galbraith Dorcas MacKenzie Mark Smith Malcolm Gilmour(to 1/26) John MacKenzie Eleanor Stenhouse Margaret Graham Eddison Mubengo Mary Sweetland John Grant Elizabeth Pawsey Janette Tennant (to 1/26) Rona Grant Kirsteen Raeside Fiona Tipping Margaret Hastings Linda Ross Marjory Walker Billy Wyllie (to 1/ 26)

Principal Office-bearers

Minister: Session Clerk (s): Church Treasurer: Property Convener

Rev Eddison Mubengo Linda Cust; Robert Kinloch Margaret Hastings Robert Kinloch

Independent Examiner Linda Chalmers FCCA Chalmers Accountants Chartered Certified Accountants 85 Glasgow Road Dumbarton G82 1RE

Bankers

Royal Bank of Scotland 37 High Street Dumbarton G82 1LX

Bank of Scotland 133 Main Street Alexandria G83 0NX

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LOMOND PARISH CHURCH OF SCOTLAND SC001268

Statistical Return 31 December 2025

Statistical Return 31 December 2025
Communicants on Church Roll 400
Children and Young Adults involved in life of Congregation 32
Number of Office Bearers 31
Number of Baptisms 4
Number of Weddings 0
Number of Parish Funerals 13

SERVICES OF WORSHIP

Sunday 10:00am Public Worship Gartocharn (ceased 4/1/26) 11:00am Public Worship Balloch (live Streamed on YouTube Channel) 11:00 Sunday school meets during worship.

Sacrament of Holy Communion 1[st] Sunday February & June & October, at 11:00 is celebrated in Balloch and 1[st] Sunday April, September and December at 10:00 in Gartocharn (ceased Dec 2025)

HALL USERS

Church Organisations

External Regular

External Occasional

Flower Group Tai Kwon Do Dumbarton SWI Federation Sunday School Lomond School of Dance VOL SNP The Guild Painting Class Loch Lomond Young Farmers Bite & Blether Lunch Club Cardiac Fitness Lomond Allotments Association Bookroom Singergie West Dumbarton MP Just a Wee Yin Yoga Balloch & Haldane Community Chatty Hands Council Brownies (3 units) Ardenwood Residents Assoc. Balloch Guides (2 Units) Rainbows Vale Ranger Guides Urbaniks Singer Station Lomond Community Pantry Haldane Tenants & Residents Assoc.

TRUSTEES’ ANNUAL REPORT – YEAR ENDING 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

Active 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. Trustees are expected to follow OSCR and Church of Scotland guidance on responsibilities. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.

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Organisational Structure

The Kirk Session, which meets eight times a year, is responsible for spiritual affairs and temporal affairs within the church. Under the Unitary Constitution, the work of the Congregation is undertaken by delegating certain responsibilities to the Finance, Property, Mission & Outreach, Pastoral, and Worship Teams.

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in policy. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a 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 Scotland and beyond.

ACHIEVEMENTS AND PERFORMANCE

ANNUAL REVIEW

Lomond Parish Church continues to adapt and expand its services to meet the changing needs of its members and the local community. The church buildings serve as a hub for a wide range of church-related and community groups, such as Guiding Sections, Dance Schools, Fitness Classes, and the Singergie Choir.

Through its Mission and Outreach Team, the church runs initiatives such as Bite & Blether Lunch Club, the Bookroom, Messy Church, and Lomond Community Pantry, all of which continue to strengthen connections within the congregation and the wider community. The Lomond Community Pantry recently celebrated its first anniversary and currently supports more than 300 individuals who rely on it for vital food assistance. These essential services are made possible by the dedication of volunteers and the generous support received from both church members and the wider community.

The church has also partnered with charities such as Christians Against Poverty, CrossReach, and Dumbarton’s Women's Refuge, raising substantial amounts of funds and providing practical support to those in need. Furthering its commitment to environmental stewardship, the church has introduced recycling initiatives, organised climate change events, and actively encourages eco-friendly practices across all activities. The church is at the heart of the community and is seeing a rise in attendance from both locals and visitors, including those with no prior church connection. The Sunday School remains vibrant, thanks to a dedicated group of children and committed teachers. Messy Church is held four times a year and offers Bible-based activities and shared meals, successfully attracting more families to our church community.

The Guild meets on Tuesday afternoons, providing a friendly and inclusive space where members gather to take part in a variety of activities. These regular meetings play an important role in reducing social isolation within the local community and enable the Guild to extend support beyond their immediate area. The Guild recently launched a major project to knit 160 jumpers for vulnerable children in Zimbabwe, highlighting their dedication to offering practical support and making a positive impact, not only locally but also internationally.

We had a visit from the Bellshill Salvation Army Band for a rewarding concert in the church in September. This was very well attended by the community, and we are grateful to the organisers from the choir who laid on a splendid tea afterwards which allowed members to hear about the work of the Salvation Army. The donations received were given to the Salvation Army band and to Jessie’s House in Zimbabwe.

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Alongside the church's ongoing mission and outreach efforts, the Property Team has shown strong commitment to ensuring all church buildings and facilities remain safe, accessible, and well-maintained. While plans to upgrade the car park faced a setback due to an initially unsuccessful application, there is optimism that the revised proposal will be approved. In addition, the church heating system has benefited from significant improvements, with both boilers now fully operational following a series of necessary repairs, but the old circulation system requires some work. The small hall roof also underwent essential repairs after storm damage, and the vestry toilet has been successfully upgraded. These improvements collectively contribute to a welcoming and functional environment for all who use the church's facilities. Sadly, we have had to sell Gartocharn church as part of the five-year Presbytery plan and all services are now held at Lomond.

I would like to express my sincere gratitude to all office bearers for their hard work and innovative leadership. Their efforts have made a significant positive impact on both our congregation and the wider community throughout my first year as minister.

Rev Eddie Mubengo

FINANCIAL REVIEW

This annual financial report has been directly prepared from our Finance Co-ordinator software, which complies with Church of Scotland and OSCR requirements. The 2024 comparison data reflect 10 months of the United Congregation.

Income

Our main revenue income (£101,614) is from Giving and Donations, 65% of our general fund income, with use of premises contributing 11% of our general fund income. Organisational income includes Sunday School, Flower Group, Guild and Bite and Blether Lunch Club.

Our total income for 2025 of £226,906 includes £77,389 of revenue funds drawn down from our Consolidated Fabric Funds. We claimed £13,532 (final car park lighting) and £21,068 for energy and insurance spends for 2024 in February 2025. In July 2025 we claimed £16,034 for fabric works and storm repairs and in December claimed £20,250 for 2025 Energy and Insurance expenditure and £6,505 for further fabric expenditure. We also received an Insurance Claim payment of £11,500 - £10,900 to repair the small hall roof which was blown off in Storm Éowyn in January 2025 and £600 towards the vehicle damaged metal boundary fence from September 2024.

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Income Analysis 2025 - £226,906
£120,000
£101,614
£100,000
£77,389
£80,000
£60,000
£40,000
£17,543
£20,000 £11,500
£5,491 £4,484 £4,475 £4,410
£0
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Giving

Total giving including Gift Aid tax recovered for 2025 was £100,085 an increase of 4.7% on 2024. The increase is due to additional Gift Aid tax recovered for Gartocharn in 2023. The Gift Aid claim made up 19% of giving in 2025, the overall trend in giving is downwards as we lose members due to ageing / moving away. Our Gift Aided Giving has grown by 2% to 60% of our Giving improving tax efficient giving.

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Giving 2025 - £100,085
£10,295
£18,809
£10,686
£60,295
Freewill Offering Gift Aid Donations Plate Tax Recovered
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We are seeing a switch from the use of Freewill offering envelopes to direct banking or cash in the plate, which is beneficial for non-taxpayers, when GASDS adds 25% to anonymous cash donations under £30. Donations through the offering plate have decreased by 2% to 11% and this reflects the reduction in additional giving through Communion envelopes in Gartocharn. We offer contactless giving by using a QR code to our PayPal account. We have considered using contactless devices, but currently the monthly running and transaction costs vastly exceed the likely income. Most members give using direct banking we have 92 Standing Orders / Electronic Payment covering 106 members, 59 Freewill Offering envelopes are used covering 61 members and an average 60 people use the plate / cheques.

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Giving comparison 2025 v 2024
£70,000
£60,295
£60,000 £55,613
£50,000
£40,000
£30,000
£18,809
£20,000 £12,800 £12,357 £14,896
£10,295 £10,686
£10,000
£0
Freewill Offering Gift Aid Donations Plate Tax Recovered
2025 2024
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The bar charts above show the average annual giving for 2025 and 2024 for those known to be giving through FWO, Direct banking and using the plate compared to the average when the current membership role is used. 50% of members are seen to support the work of the congregation through giving, with an increase in giving by

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contributing members of 7% in 2025. Congregational giving must sustain the congregation.

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Average Annual Giving
£600
£495
£500 £443
£400
£300 £250 £231
£200
£100
£0
Contributors Total Roll
2025 2024
----- End of picture text -----

Donations

In addition to Giving Donations, we received donations from Lomond Community Gardens & Allotments Association, Vale of Leven Remembrance Association and Clyde Presbytery Bridge Street Fund. £329 was received from Clyde Presbytery from the Bridge Street Church Investment, Clyde Presbytery pays the whole dividend to Lomond who distributes it to our partner churches in the Vale of Leven (note 6). Funeral donations were £450 and we had no Wedding fees. In addition, we received a legacy of £1,000 specified by the donor for the Fabric Fund of Kilmaronock Parish Church which has been placed in the Fabric Fund.

Contributions from Congregational Organisations

The Guild has continued to meet fortnightly with its additional warm space meeting on a Tuesday afternoon where people can get together, have a chat, tea and biscuits, work at crafts and keep warm. Its income for the year was £3,045 with its Spring Fair in March raising £1,259. £800 was transferred to church general funds for hall use and they distributed £1,130 to local charities throughout the year and have £450 committed for early 2026. The Bite & Blether Lunch Club completed 10 years of service to the community in the Vale of Leven & Gartocharn for people living alone to come together for a two-course lunch twice a month. It is supported by the General Fund through the payment of the Lunch Club Organiser and by the Miss Kerr Bequest for transport (we have recently moved to using the West Dumbarton Community Transport scheme). Donations, covering the use of the hall, food and energy costs totalled £1,376 for the year with £1,000 being transferred to general fund for hall and energy use. Donations to the Flower Fund for floral arrangements on a Sunday continue, representing £773 of fund income – this flower ministry is greatly appreciated throughout the community especially where it involves a cup of tea and a chat. Total income from all organisations (Flowers, Guild, Lunch Club, Sunday School) was £5,491.

Lomond Community Pantry was established in March 2024 as a partnership between the church, Haldane Tenants & Residents Association and West Dunbartonshire Council (WDC) and was established as an independent SCIO in November 2024. At the end of January 2025, we transferred their remaining designated funds to their charity bank account. Their own accounts are now separate and will be reported to OSCR.

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Fund Raising

3% of our general fund income was raised by regular fundraising, with our November Advent Market raising £2,086. Teas after the service continue to be well attended raising £1,844 in donations. Donations to the monthly book room raised £104. Our local freerange eggs are in high demand, now averaging 44 boxes a week – 13,944 eggs this year contributed £498. In support of our actions in Caring for Creation, our Ragbag Recycling scheme gathered 761 kg of textiles in 2025 raising £152 which was donated to Dumbarton’s Women’s Aid. Over the years we have been doing this recycling the rate per kg has dropped from 60p to 20p. Members also gave generously to Charities Appeals for Christian Aid; Erskine Hospital; Blythswood Care Shoebox appeal; Lomond Community Pantry; CrossReach; Clyde Presbytery Mission Partners; Jessie’s House and the Salvation Army Band. (Note 6)

Hall Use

We have continued demand from community groups for use of our halls, with 152 hours per month in the halls. Our hall let income was 11% of our income at £17,543 a 6% decrease from 2024 with the Loch Lomond and Trossachs National Park returning to their refurbished building. The Lennox Hall continues to be used as a polling station when required. In addition, we have held 2 charity fund raising concerts within the church.

Investment Income

Investments are held in the Church of Scotland Investors Trust, Growth and Income Funds and gave reduced returns during 2025. There was a return of 4% on the £38,967 held in the Deposit Fund; the Growth fund gave a yield of 13p per unit. Our CoS Investments generated £2,933 of Income in year a 9% reduction from 2024. The Growth Fund market value at year end gave an increase of 8%

We also hold £23,316 in the Consolidated Fabric Fund – Revenue Account. The income from the let of Kessog Gardens is paid to this account, along with the interest from Consolidated Fabric Capital Account. Administration support fees and Agent management fees for the rental of Kessog Gardens are deducted from this fund. The investment income through the Church of Scotland General Trustees is ethical, management fees are less than elsewhere, (0.22% for 2025) thus giving a sound return on our investments. Our total reserves (at Market Value 31 December 2025) in the Consolidated Fabric Funds are £405,154.

The M&G Equities Investment Fund (gifted from Robert Urie Trust) maintained its growth during 2025 by 18%. The yield per unit was £0.95 (£244), 5 % better than 2024.

Although base rates are reducing, Bank interest has increased by 18% through utilisation of RBS and Bank of Scotland term accounts returning £1,299. This interest helps to offset bank charges as a Charity with over £100,000 per annum income we do not get free banking.

Expenditure

Our total expenditure for 2025 was £210,455 which includes £15,881 on heating works and £15,500 for storm damage repair to small hall roof. Total funds were allocated as in the chart over.

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Expenditure 2025 - £210,455
£100,000 100%
£86,337
£80,000 80%
£60,000 £60,163 60%
£40,000 40%
£24,638
£20,000 £16,657 20%
£10,054£5,867£4,388
£1,408 £943
£0 0%
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Charitable Activities

Ministry Costs cover the cost of parish ministry and Presbytery dues. This was 41% of our total spend, but 55% of general fund spend. In 2023 the Church of Scotland introduced the Giving to Grow scheme which calculates each Congregation’s contribution to Ministry Here (50%), Ministry Elsewhere (35%) and Shared Activities (10%) based on the income base for the previous year. Our Giving to Grow saw an increase in 2025 of 24% at £76,512. Our Presbytery dues almost doubled (91% increase) at £2,891 helping fund Mission support to other parishes within Clyde Presbytery. Pulpit supply fees were paid to cover our minister’s annual leave. Additional ministerial support (£1,599) covered office equipment, and moving costs as well as travel expenses (£834) and Council Tax payment (£4,002) for Manse, which included payments for December 2024.

Salary & Professional Fee Costs

This includes the fees for Music Professionals – (Organists and Choir Leader), Administrator, Cleaner and the Lunch Club Co-ordinator post, which were 12% of overall expenditure (16% general fund expenditure – same as 2024). Our cleaning hours have been maintained at 13 hrs per week covering both Balloch & Jamestown buildings and made up 35% of our salary / fee costs. Organist fees are similar to 2024 covering 2 services on a Sunday making 27% of salary costs. There were 7 musicians on two rotas receiving a deputy fee each Sunday. Mrs Galbraith continued as choir leader. Our Lunch Club Co-ordinator has continued, funded from general fund for this pastoral / outreach support (21% salary costs). Our Church Administrator (16% salaries) role required a doubling of hours to 6 hrs per week once a full-time minister was in post. All staff are paid on or above the Scottish Living wage.

Office Costs & Equipment

Our office costs include equipment and the Christian Copyright Licences that are required, made up 3% of our expenditure, with additional equipment being bought by lunch club. The Copyright Licences saw a slight increase in costs. Printing costs were lower than 2024. Broadband and digital line costs have tripled, the renewal of church broadband contract was at a lower price, however we had to install broadband and land line to the Manse and there were equipment charges. We were challenged in getting the digital line to call divert and purchased an additional SIM to have a mobile number for the minister. Equipment spends included replacing a damaged Rotary Dryer (£36) which was damaged by our hall roof blowing onto neighbours’ property, some new accessories within the refurbished toilets (£290). We required to replace the AV main computer following a hard disk failure and replace the pulpit microphone at £1,887; we renewed

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teapots, garden hose and needed to purchase hoses and pump for the baptism pool for adult baptism.

Insurance

Insurance costs at £6,534 were 4% of the general fund expenditure and an increase of 3% on 2025. We had no empty buildings throughout the year with an associated reduction in insurance costs for the Manse at Inchcruin and the Lennox Annexe. In total we insure 7 properties: Church & Hall Complex Lomond Road, Manse (Inchcruin), Church Gartocharn, Timber Hall Gartocharn, Lennox Hall, Lennox Annexe and ex Jamestown manse at Kessog Gardens. With the sale of Kessog Gardens and Gartocharn church and timber hall in early 2026, these costs will decrease.

Fabric Expenditure

Fabric spend was £53,629, 25% of expenditure. The chart below demonstrates the costs with the main spend being at our buildings in Lomond Road, due to the storm damage to small hall roof and the blockages to the heat circulation with a 60+year-old system. We spent a total of £15,881 on heating works with one contractor trying different things, replacing the pump and eventually we had to call in the Boiler Manufacturer when the company tried to condemn our 9-year-old industrial boilers. This resulted in replacement of heat exchanger and new Manufacturer certified boiler contractors, but there remain issues with controlling the heating.

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Fabric Spend 2025
45000
£38,614
40000
35000
30000
25000
20000
15000
10000
£5,315
£3,614
5000 £940 £824 £2,422 £1,900
0
Lomond Rd Organ & Lennox Hall Manse Kessog Grounds Project Car
Church Piano Maint Gardens Park Ext
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The replacement of the small hall roof following the damage by Storm Éowyn totalled £12,000 with £10,900 covered by the Insurance Claim. The damage also identified that there is little roof insulation in a 1960’s building. In addition, work was required to do the metal sheeting on main church roof at a cost of £3,500. The vestry toilet was completely refurbished at a cost of £4,410. Ongoing service costs for fire alarm, fire equipment and AV system were £1,029.

Organ contract for main church and tuning of pianos in both church buildings cost £940. Regular ground maintenance at Lennox Hall, ground maintenance at Lomond Road (council stopped providing service), storm damaged fence replacement, vehicle accident damaged metal fence replacement resulted in a spend of £3,614, £600 covered by Insurance claim. Further fence replacement at Kessog Gardens and tree removal increased Kessog Gardens maintenance to £1,900. The Manse at Inchcruin required new gutters, new shower, some fence repairs and the ground factor maintenance fees of £208 and an EV Charger was fitted with a total spend of £2,422.

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The need for additional car parking on Lomond Road site has resulted in £5,315 spend on Architectural design and the planning submission to the Loch Lomond and Trossachs National Park Authority. This will be an expensive project and require draw down of further monies from our Consolidated Fabric Fund – Capital reserves once approval is gained and contractors appointed.

Balloch sites continued with the Church of Scotland energy suppliers, e-On Next Business and Gartocharn continued with Ovo Energy for their electricity supply and local oil supplier for their heating oil. Gartocharn electricity supply costs returned to normal with the overpayment in 23/24 cleared. Our Energy costs were 8% of our total expenditure but 11% of our general fund budget, apart from higher gas costs, the issues we have with the heating system in Lomond Road has meant that heating regulation is not as controlled as previously and at times we are over heating areas of the building burning gas. While we had no circulation of the heating system we had to use background electrical heaters, with a resultant increase in electricity consumption. Lomond Road energy costs increased by 36% to £10,614, due to increased electricity use; Lennox Hall energy costs have increased by 12% in year to £2,866 a total of £13,480 or £259 per week. Electricity Usage at Lomond Road has doubled in two years from 6921Kwh to 14954Kwh due to continuing faults in gas heating, resulting in electric heaters being used to heat halls. This has no impact on our Carbon Footprint because we are using 100% Renewable Electricity under Church of Scotland contract. Our Gas usage at Lomond Rd is down 8% which reduces our Carbon Footprint to 19.05 TCO2 from 20.9 TCO2 in 2024. We benefit from the Charities water charge exemption from our commercial water supplier, Intelligent Business Water.

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Lomond Parish Church
CARBON CO2 TONNE
34.92
30.45
27.68
24.74
17.67 20.16 21.39 20.78 19.05
~ ee. cece
2017 2018 2019 2020 2021 2022 2023 2024 2025
----- End of picture text -----

Costs of Generating Funds

This covers fund-raising expenses, the egg costs, Life & Work costs (ceased in Aug 2025), and consumable expenditure (e.g., Catering costs / housekeeping cost) and totalled £4,388. It made up 2% of our expenditure covering 22 doz. eggs per week and numerous cups of tea and coffee, biscuits, recyclable cups, batteries. We continue to be grateful to Wizgonies for their support in providing food for after church special event lunches.

Mission & Outreach

Following the Kirk Session’s work on Future Focus we supported local community agencies to deliver our mission priorities, supporting poverty due to cost-of-living crisis and domestic abuse, by having ongoing food collections, donations to Food for Thought and Lomond Community Pantry. We continue to support Dumbarton Women’s Aid with Christmas gifts and financially throughout the year from the Ragbag collection. Donations have been made to Eco Congregation Scotland, Clyde Presbytery Palestine

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Bursary Scheme. Messy Church has continued throughout the year with 20 families (24 children) and the cost of materials and food £404 (18% increase) is recorded against Outreach.

Governance

The Royal Bank no longer allows us free Charity Banking as our income is over £100k. Increased funds through our RBS accounts resulted in bank charges of £928 (increase 5% due to increased costs for bank transactions) averaging £77 per month. The cost for depositing cash has moved from 70p to 95p for every £100 deposited and deposits at bank or Post Office have a charge of 95p per transaction. Every electronic transaction cost 35p. We offset these costs by keeping money in interest bearing savings accounts and moving it to current account when required. The Independent Examiners Fee (£480) is the additional Governance cost.

Organisation Expenses

These expenses at £10,054 are 5% of spend and include the movement of the Lomond Community Pantry Fund to their bank account in January 2025 (£6,328) following spend of £1,706 on food stock, electricity, insurance. The remaining church groups (Flowers, Guild, Lunch Club, Sunday School) expenses were as previous years at £2,936.

Year End Position

At the end 2025 we are showing a positive balance (gain) in year of £16,451, due to the drawdown of in year energy / insurance and fabric expenditure from our CFF revenue Fund, enabling us increased local reserve for a ministry support post in 2026. Our Income based self-assessment for Giving to Grow (2027) is £129,414 (CFF revenue income of £11,000 for Kessog Gardens will be added) compared to £148,000 for 2026.

Reserves Policy

It is the Trustees’ policy to hold reserves of approximately six months’ expenditure including designated funds. At the year end, the Church held unrestricted funds of £51,826 and designated funds of £32,721 of which £25,738 had been designated for fabric fund; £2,883 for equipment replacement; £4,100 for Social and Fundraising; and the Organisational Funds (Sunday School, Guild, Lunch Club, Flowers and Music) amounting to £4,320 for the purposes specified in Note 2.

To gain interest on balances, general fund reserves are kept in Business Savings Account and moved to the current account when required. The church also held £32,113 of restricted funds within the Benevolent Fund, Kirk Session Projects, Dunkirk fund and Graves & Memorial Funds.

£100,612 is held in Investments in Church of Scotland Investors Trust (page 15) and The Church of Scotland General Trustees hold £405,154 in the Consolidated Fabric Fund (Appendix). These reserves are held for fabric maintenance and developments, energy, and insurance costs.

The church also holds a legacy investment from the Robert Urie Trust of 258 Units in M&G Equities Investment Fund for Charities valued at £4,457 at year end.

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Statement of Trustees' Responsibilities

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 assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf,

Linda Cust Robert Kinloch

Session Clerks Date 29 January 2026

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Independent Examiner’s Report to the Trustees of Lomond Parish Church - SC001268

I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 14 to 19.

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) (a) to (c) 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 and a 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 I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement:

In the course of my examination, no matter has come to my attention.

1. which gives me reasonable cause to believe that in any material respect the requirements,

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Linda Chalmers

Name: Linda Chalmers FCCA Professional Qualification / Professional Body: ACCA Address: Chalmers Accountants Chartered Certified Accountants 85 Glasgow Road Dumbarton G82 1RE

Date: 3 March 2026

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Receipts and Payments Account (from Finance Co-ordinator v4)

Statement of Financial Activities - For 01 January 2025 to 31 December 2025

Statement of Financial Activities- For 01 January 2025 to Statement of Financial Activities- For 01 January 2025 to Statement of Financial Activities- For 01 January 2025 to Statement of Financial Activities- For 01 January 2025 to Statement of Financial Activities- For 01 January 2025 to Statement of Financial Activities- For 01 January 2025 to 31 December 2025 31 December 2025
Funds
Unrestricted Designated
Restricted
Income from:		 TOTAL FUNDS
2025
2024
Income from:
£ £ £ £ £
Donations and legacies 100,613.86 1,000.00 — 101,613.86 95,894.09
Income from charitable activities 4,484.05 — — 4,484.05 7.252.77
Other trading activities 21,952.95 — — 21,952.95 22,736.09
Investments 2,856.40 — 1,618.95 4,475.35 4,893.06
Grants & General Trustees 26,454.77 62,434.21 — 88,888.98 86.812.34
Organisational Income — 5,491.17 — 5,491.17 29.368.79
Total income 156,362.03 68,925.38 1,618.95 226,906.36 246,957.14
Expenditure on:
Raising funds 4,240.93 146.86 — 4,387.79 5,021.37
Charitable activities 3,129.17
Ministry 86,337.69 — — 86,337.69 79,898.13
Prof Fees and Salaries 24,637.50 — — 24,637.50 22,474.90
Office & Admin 5,797.90 68.93 — 5,866.83 6,282.95
Fabric & Insurance 9,752.44 50,039.66 370.88 60,162.98 87,531.96
Energy& UtilityCosts 16,108.70 — 548.49 16,657.19 13,221.37
Mission & Outreach 705.20 38.10 200.00 943.30 1,613.68
Governance 1,408.33 — — 1,408.33 1,359.90
Organisational Payments — 2,935.89 7,117.87 10,053.76 2,039.71
Total e xpenditure 148,988.69 53,229.44 8,237.24 210,455.37 222,573.14

7,373.34
15,695.94 (6,618.29)		 16,450.99
24,384.00
Net inc / (exp) resources before transfer
Transfers
Gross transfers between funds - in
Gross transfers between funds - out
Net movement in funds
37,277.36 27,737.65
19,517.29
(35,480.42)
(29,192.77)
(19,859.11)
9,170.28
14,240.82
(6,960.11)		 84,532.30
231,641.79
(84,532.30)
(231,641.79)
16,450.99
24,384.00
Reconciliation of funds
Total funds brought forward
42,655.55
23,556.58
38,317.60		 104,529.73
80,145.73
Total funds carried forward 51,825.83
37,797.40
31,357.49		 120,980.72
104,529.73

14

LOMOND PARISH CHURCH OF SCOTLAND SC001268

BALANCE SHEET (Church of Scotland) BALANCE SHEET (Church of Scotland)
31/12/2025 31/12/2024
£ £
Current assets
Cash at bank and in hand 116,660.53 102,285.87
Organisation cash and accounts 4,320.19 2,243.86
120,980.72 104,529.73
LiabilitiesCreditors: Amounts — —
falling due in one year
Total net assets less liabilities 120,980.72 104,529.73
Funds of the church 120,980.72 104,529.73
Investments at market value This year Last year
Church of Scotland Investors Trust £ £
Deposit Fund
Fabric Fund 14,500 14,500
Property Fund 13,487 13,487
Fabric Reserve Fund 3,880 3,880
Flower Fund 100 100
Congregational Purposes (Kerr) 7,000 7,000
38,967 38,967
Growth Fundunit value £6.88 31/12/25
General Purposes 790 Units – Cost £445 5,435 5,040
Kirk Session 3,270 Units - Cost £1,696 22,498 20,863
Session Poor Fund (KG) 4,700 Units- Cost £2,352 32,336 29,986
General Purposes (KG) 200 Units–Cost £100 1,376 1,276
Market value at 31 December 61,645 57,165
Church of Scotland Investors Trust TOTAL
100,612
96,132
Unrealised gain / (loss) on investments
4,480
4,928
~~a~~
~~ee~~
Robert Urie Trust- 258 Units in M&G Equities
Investment Fund for Charities
Market Value at 31 December 2025 (unit value 4,457 3,799
£17.28)
TOTAL INVESTMENTS 105,069 99,931
ASSETS ASSETS ASSETS
Gift Aid Receivable (full year, 2025) 17,000 16,000

The accounts were approved by the Trustees on 29 January 2026 For and on behalf of the Trustees

Linda Cust Robert Kinloch Session Clerks

Treasurer

Margaret Hastings

15

LOMOND PARISH CHURCH OF SCOTLAND SC001268

NOTES TO THE ACCOUNTS

1. Trustee Remuneration and Related Party Transactions.

During the year Mrs. Sheila Galbraith was paid £2,702 for service as Organist / Choir Leader. Mrs. Doreen Lowe was paid £4,056 for Admin duties. Rev Eddison Mubengo received £7,164 for office equipment, Travel Expenses, Broadband, Telecoms and Council Tax.

No Trustee or a person related to a Trustee had any personal interest in any contract.

2. Purposes of Designated Funds

Fabric Fund: The Trustees have set aside funds for the upkeep of the fabric of the Church; Halls and Manse buildings.

Equipment Fund: This is a fund to be used for the purchase of equipment to facilitate the work of the church.

Sunday School Fund: The Trustees have set aside funds for use by the Sunday School Music Fund: Trustees have set aside funds for the purchase of music resources for use in worship.

Flower Fund: Trustees have set aside funds for the purchase of flowers to enhance the sanctuary.

Guild: Members contribute funds to carry out their Organisational aims. Bite & Blether Lunch Club Fund: This fund is for donations to the Lunch Club covering food costs and energy costs.

Purposes of Restricted Funds

Dunkirk Fund: This is a fund for commemoration of the Dunkirk evacuation. Benevolent Fund: This is a fund to provide charitable resources within the parish. Graves & Memorials: This fund is to provide for the upkeep of war memorials in the church grounds.

Kirk Session Special Projects: This fund is for projects identified by Kirk Session Lomond Community Pantry Fund : This fund is for the restricted project of the Lomond Community Pantry working with West Dumbarton Council and Haldane Tenants & Residents Association to establish a community pantry within the parish. Once the SCIO was established, the church transferred the assets to the SC073956

FUND MOVEMENT

FUND MOVEMENT
Opening Incoming Outgoing Transfers Closing
General - General fund(UR) £42,655.55 £156,362.03 £148,988.69 (£1,796.94) £51,825.83
FabrF - Fabric Fund(DC) £12,344.04 £63,434.21 £50,039.66 — £25,738.59
EquipF - Equipment Fund
(DC)		 £2,882.56 — — — £2,882.56
SocFndF - Social & Fundraising(DC) £4,100.18 — — — £4,100.18
BenevF - Benevolent Fund(R ) £22,271.39 £1,177.50 £200.00 — £23,248.89
KSP -Kirk Session Projects (R ) £7,137.00 £441.45 — — £7,578.45
GrMemF - Graves & Memorials(R ) £875.03 — — — £875.03
Dunkirk Fund(R ) £449.10 — £38.10 — £411.00
MusF - Music Fund *(DO) £269.22 — — — £269.22
SunSchF - Sunday School *(DO) £398.40 £177.00 £236.20 — £339.20
FlwF - Flower Fund *(DO) £1,903.29 £772.93 £546.08 — £2,130.14
GUDF – Guild *(DO) £340.57 £3,045.29 £1,835.99 (£800.00) £749.87
Bite & Blether Lunch Club *(DO) £869.22 £1,495.95 £533.41 (£1,000.00) £831.76
PAN – Lomond Pantry* (R) £8,034.18 — £8,037.24 £3.06 —
Grand Total £104,529.73 £226,906.36 £210,455.37 — £120,980.72

UR – Unrestricted DC – Designated Church DO– Designated Organisation R – Restricted * denotes Group / Organisation

16

LOMOND PARISH CHURCH OF SCOTLAND SC001268

3. Analysis of income and expenditure

RECEIPTS Unrestricted Designated Restricted Total 2025
Total 2024
Donations and Legacies £ £ £ £ £
1101-Freewill Offering 10,294.70 — — 10,294.70 12,800.00
1103-Gift Aid Donations 60,294.50 — — 60,294.50 55,612.75
1105-Plate-GASDS 10,685.72 — — 10,685.72 12,356.88
1110-Organisations 100.00 — — 100.00 —
1104-Tax Recovered 18,809.29 — — 18,809.29 14,896.46
1106-Donations (No GASDS) 429.65 — — 429.65 228.00
1170-Legacy — 1,000.00 — 1,000.00 —
Donations Totals 100,613.86 1,000.00 — 101,613.86 95,894.09
Income from charitable activities
1125-Funerals 450.00 — — 450.00 1,510.00
1126-Weddings — — — — 777.00
1120- Regular Fundraising 1,947.85 — — 1,947.85 2,358.27
1181-Bookroom — — — — —
1182–Summer Event — — — — 2,607.50
1182–Advent Event 2,086.20 — — 2,086.20 —
Charitable Activities Totals 4,484.05 — — 4,484.05 7,252.77
Other trading activities
1127-Gross Trading Receipts 4,098.45 — — 4,098.45 3,527.49
1150-Use of Premises 17,543.00 — — 17,543.00 18,608.00
1161-Publications 38.00 — — 38.00 —
1162-Life and Work Income 273.50 — — 273.50 600.60
Other Trading Activities Totals 21,952.95 — — 21,952.95 22,736.09
Investments
1140- Bank Interest 764.01 — 535.00 1,299.01 1,099.68
1130- InvestmentIncome 2,092.39 — 1,083.95 3,176.34 3,793.38
Investments Totals 2,856.40 — 1,618.95 4,475.35 4,893.06
Other Income
1172–Kilmaronock Gartocharn Assets
— — — — 57,412.34
1176– Insurance Claim 11,500.00 11,500.00
1179–Receipts General Trustees 26,454.77 50,934.21 — 77,388.98 —
1175–GrantsReceived — — — — 29,400.00
Other Income Totals 26,454.77 62,434.21 88,888.98 86,812.34
Organisations
1190-Lomond Pantry
— — — — 24,872.62
1165-Lunch Club — 1,375.95 — 1,375.95 1,329.02
1199-Organisational Receipts — 4,115.22 — 4,115.22 3,167.15
Organisation Totals 5,491.17 5,491.17 29,368.79
Income Grand totals 156,362.03 68,925.38 1,618.95 226,906.36 246,957.14

PAYMENTS

AYMENTS
Unrestricted Designated Restricted Total 2025
Total 2024
Raising funds £ £ £ £ £
1238–Catering & Consumables 343.43 146.86
—		 490.29 1,211.87
1232-Gross Trading Payments 3,600.00 — — 3,600.00 3,057.00
1261-Life & Work Costs 297.50 — — 297.50 752.50
Raising funds Totals 4,240.93 146.86
—		 4,387.79 5,021.37

17

LOMOND PARISH CHURCH OF SCOTLAND SC001268

Unrestricted Designated Restricted Total 2025 Total 2024
Expend on charitable activities
1201 –Giving to Grow Allocation		 76,512.00 — — 76,512.00 61,733.00
1209-Presbytery Dues 2,891.00 — — 2,891.00 1,499.00
1214 – Travel Expen Minister 833.95 — — 833.95 —
1217/8-Locum Salary & Pulpit Supply 500.00 — — 500.00 14,926.13
1216-Minister other expenses 1,599.00 — — 1,599.00 1,740.00
1225–Council Tax Manse 4,001.74 — — 4,001.74 —
Ministry Subtotal 86,337.69 — — 86,337.69 79,898.13
1239–Lunch Club Co-ord 5,304.00 — — 5,304.00 5,100.00
1242 – MusicProfessional Fees 6,658.50 — — 6,658.50 6,564.00
1244–Admin Salary 4,056.00 — — 4,056.00 2,434.90
1246–Cleaner Salary 8,619.00 — — 8,619.00 8,376.00
Prof Fees & Salaries Subtotal 24,637.50 — — 24,637.50 22,474.90
1250–Printing, Stationery & CCLI 1,128.55 — — 1,128.55 1,743.95
1253–Broadband / Telecoms 1,310.73 — — 1,310.73 379.77
1393– FWOEnvelopes & Software 170.78 — — 170.78 163.31
1260–Equipment (includes music) 2488.99 68.93 — 2,557.92 3,717.65
1302-Cleaning Materials 698.85 — — 698.85 278.27
Office & Admin Subtotal 5,797.90 68.93 — 5,866.83 6,282.95
1255-Insurance Kirks & Halls & Manses 6,163.55 — 370.88 6.534.43 6,324.20
1300-Fabric Maint Church — 38,614.11 — 38,614.11 10,331.32
1301 -Organ&PianoMaint 940.00 — — 940.00 845.00
1306-Fabric Maint Lennox — 824.00 — 824.00 1,081.20
1307-Fabric Maint Gartocharn — — — — 389.80
1308-Fabric Maint Manse & Kessog Gd 2,648.89 1,672.55 — 4,321.44 3,459.95
1309-Upkeep of Grounds — 3,614.00 — 3,614.00 780.00
1322-Fabric Maint Lennox Annexe — — — — 2,395.99
1397 – FabricProject (Car Park/Lightin) — 5,315.00 — 5,315.00 15,309.22
1398-Fabric Projects (Restricted Pantry) — — — — 46,615.28
Fabric & Insurance Subtotal 9,752.44 50,039.66 370.88 60,162.98 87,531.96
1311-Gas Church 5,985.10 — — 5,985.10 4,428.33
1312-Electricity Church 4,628.80 — — 4,628.80 3,377.52
1313-Gas-Lennox 2,345.59 — — 2,345.59 2,033.44
1314 - Electricity- Lennox 519.67 — — 519.67 478.10
1316-Energy Manse 43.13 — — 43.13 563.31
1318-Electricity Gartocharn 710.09 — — 710.09 166.53
1319-Oil Gartocharn 1,876.32 — — 1,876.32 1,913.83
1323-Electricity Lennox Ann — — 548.49 548.49 260.31
Utility Costs 16,108.70 — 548.49 16,657.19 13,221.37
1263- Web &Publicity 100.80 — — 100.80 523.58
1265-Outreach 604.40 38.10 — 642.50 990.10
1394 – Donations 3rd parties — — 200.00 200.00 100.00
Mission& OutreachSubtotal 705.20 38.10 200.00 943.30 1,613.68
Charitable Activities Totals 143,339.43 50,146.69 1,119.37 194,605.49 211,022.99
Governance
1390–Bank Charges 928.33 — — 928.33 879.90
1391 – IndependentExaminer Fee 480.00 — — 480.00 480.00
Governance Costs 1,408.33 — — 1,408.33 1,359.90
Organisation Expenses
1394-Organisation Payments		 — 2,935.89 — 2,935.89 2,039.71
1324-Pantry Costs — — 7,117.87 7,117.87 3,129.17
Other Expenditure Totals — 2,935.89 7,117.87 10,053.76 5,168.88
Expenditure Grand Totals 148,988.69 53,229.44 8,237.24 210,455.37 222,573.14

18

LOMOND PARISH CHURCH OF SCOTLAND SC001268

Three Trustees are also Trustees of Lomond Community Pantry – SC053796 One Trustee is a Trustee of the Robertson Trust - SC002970

One Trustee is a Trustees of Kilmaronock Old Kirk Trust - SC047874 One Trustee is a Trustee of Church of Scotland Investors Trust –SC022884

6
Collections for Third Parties
Christian Aid
Bridge St Fund from Clyde Presbytery to
Bonhill & Renton Disbursement
Clyde Presbytery Mission Partners
CrossReach
Dumbarton Women’s Aid
Erskine Hospital
Jessie’s House
Salvation Army
Clyde Presbytery Palestine Bursary
Locum Minister Gift
Food For Thought		 2025
2024
£
£
1,310
1,316
657
658
150
—
527
—
152
323
250
450
500
—
500
—
—
350
—
900
—
436
4,046
4,433

These are collections made by members / organisations and donated to these charities. The church provides a bank lodgement and payment facility for the safe movement of money.

In addition, payments for Lomond Community Pantry of £5,573 were made to church account and transferred to their account.

19

LOMOND PARISH CHURCH OF SCOTLAND SC001268

APPENDIX

FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

FOR THE BENEFIT OF THE CONGREGATION

2025 2024
CAPITAL ACCOUNT (56) £ £
Credit balances held at 31 December at cost
Market value of balances at 31 December		 351,288
384,933		 364,821
394,016
REVENUE ACCOUNT (50)
Credit Balance on 31 December: 23,316 60,405
TEMPORARY FUNDS (85)
Credit Balance on 31 December:		 (3,095) 131
TOTAL RESERVES IN CONSOLIDATE FABRIC
FUND (MARKET VALUE)		 405,154 454,552

Notes:

Capital and Revenue accounts are always credit balances, but Temporary accounts can be either credit or debit balances. If a debit figure this should not be included as a liability but in most cases, this will be recouped from property sale proceeds in due course. (These are the costs for marketing of Gartocharn church and preparation for title deeds search for Kessog Gardens)

20

LOMOND PARISH CHURCH OF SCOTLAND SC001268

GENERAL FUND BUDGET 2026

Act 2025 Voluntary Income Budget 2026 Budget 2026
£10,295 WFO Scheme £10,800
£60,295 Gift Aid Giving £60,200
£18,809 Tax Recovered on Gift Aid £17,000
£10,686 Open Plate £8,000
£2,330 Contribution Cong. Orgs other £2,200
£102,415 £98,200
Activities for Generating Funds
£17,543 Hall Users £18,500
£4,034 Regular FundraisingEvents £6,000
£4,409 Eggs & other income £4,500 £29,000
Investment Income
£2,092 Income from Investments £1,500
£764 Bank Interest £510
£450 Weddings & Funerals £500 £2,510
£11,500 COSIS Insurance Claim —
£77,389 Transfer from CFF Revenue Fund £40,000
£220,596 Total Ordinary General Income £169,710
EXPENDITURE



£176,706
(£6,996)
Charitable Activities
£86,338 MinistryCosts £87,597
£24,637 Other salary /fee costs £45,309
£53,629 Fabric Repairs & Maintenance £16,000
£16,657 Other Buildings Costs(Energy& Utilities) £13,000
£6,534 Insurance £4,000
£5,867 Church Office Expenses/Equipment £4,200
£5,331 Mission & outreach/trading £5,000
Governance Costs
£1,408 Bank Charges & Examination of Accounts £1,600
£200,401 Total Ordinary General Expenditure £176,706
£20,195 General Fund Surplus/ (Deficit)for theyear (£6,996)

21