The Church of Scotland East Kilbride: Westhills Parish Church of Scotland Formerly East Kilbride: Westwood Parish Church of Scotland Receipts and Payments Report of the Trustees and Financial Statement For the year ended 31 December 2025 Congregation No: 171109 Scottish Charity No: SC 001857
TTUStee%' Annual Report Yeai. ended 31 Decembei. 2025 Reference #nd Administrative Infonnation Cliai-ity Naine.. Charity Regisirdtion Niimber.. Congregatioi) Refel'ell No-. Contact Addres5'. East Kilbrtde Westhills Parish Church of Scotland. SC001857 171109 lune Cormie tTreasurer) 166 Rockhampton Avenue East Kilbride G758EL Trustees of Westhills Parish Church as of 11112026 Kirk Session / Trustee Elders (Former We5twoodl as of 11112026 Maureen Thomson, FioD2 Mitchell. Mark Willkams. lanet MtKay. Yvone Gallacher, lune Corn?ie. Sandrd Burt Lorna Lee. Rev Kevin Mackenzie Retired as of 3111212025.. EIiLibeth Donald. Robert H3rL Margaret Roger. Margaret Syme. Marion Dickte Kirk Session l Trustee Elders IFornErly Greenhills) as of 1/112026 Helen Matliieson, Norma Clare. Mary Coles. Lynn Martin NoJi-Trustee Iclers ElSh Briody, GeTry Briody. Nap Li2P0rluf. Janis RatTog4 RaynJ)nd IIK)mson. Kay Whilehead Principal Offlre-bearers MiT)iSter.. Rev K. Mathen7ie SessiotE Clerk.. Mrs S Burt Chrch Treaslirer.. Mrs I Cormie Indèpendent Examiner Lynn Holmes 53 Duniiottar Crescent Siew2rtfield East K51bi-ide G74 14PL Bankers Royal Baiik of Scotland, 1583 fienwick R03d,CiFfftrtk Glasgow, G46 6XB Page2
ast Kilbride Westhills Parish Chui'eh of Scotland. Trustees, Annual Report Year ended 31 December 2025 Structiire, Governance and Management GoverningDotument The Church is admi nistered in accordancewith the terms of the Unitary Constitution of the Church of Scotland Formation of East Kilbride: Westhills Parish Church of Scotland SC001857 East Kilbride.. Westhills Parish Church was legally formed on l January 2026 being the union of East Kilbride.. Westwood Parish Church of Scotland and East Kilbride.- Greenhillschurch of ScotLind. East Kilbride.. Westwood Parish Church SC001857 isthe continuing charity now known as Westhills Churth. Worship takes place within the former Westwood Church building. The Greenhills buildinE will be disposed of on the open markel. Recruitment and Appointment of Trustees Twelve elders form the Trustee Body or Kifk Se55ion. A5 agreed in the Basis of Union eight elders derived from Westwood Kirk Sessin and ft)ur from Greenhills Kirk Session. The elders of the church are chosen from those members ofthe church who are considered to have the appropriate giftsand skil 15. The minister, who is a member of the Kirk Session, is elected by thecongregation and inducted by Presbyterv. There are seven elders who serve as non-trustee elders. Five elders of the former Westwood Kirk Session chose to retire at the time of the union with East Kilbride.. Greenhills Parish Church. Thosewho serve as Trustees now are,. Maureen Thomson, Fiona Mitchell, Mak Williams, Janet McKay. Yvonne Gallacher, June Cormie, Sanclra Burt, Lorna Lee (formerly Westwood Trustees) AND Helen Mathieson, Norma Clare, Marv Coles, Lynn Martin Iformerly GreenhillsTrusteesl and Rev Kevin Mackenzie (Ministerl Organisational Structure West hills Parish Church (formerly Westwood Parish Church) operate5 under the Unitary Constitution of Ihe Church of Scotland. The Kirk Session or Trust Body is Chair by the minister and meets monthly except for July and August. Certain responsi bilities are delegated to individualsappointed to specific role5 such as Treasurer, Clerk, Safeguarding Coordifiator_ In all instances the whole body of Trustees carry responsibility jointW several ly. Wherethe Covid 19 pandemic had an adverse effect upon organi5ational structures with Fi nance Committee, Property Committee, Ways & Means Committee and Magazine Commirtee no longef functioning as they did before and, in some instances, not functioning at al I, the creation of Westhills Parish Church has allowed a renewed focus on these strL¢Ctures. Finance continues to have robust processes in place. The Kirk session is also responsible for spiritual affairs within the church. Those who are mefflbers of the Kirk Session are Charity Trustees.
Objectlvesand Activities The Church of Scotland is Trinitarian in doctrine, Reformed in traditionand Presbyterian in polity. 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 the0rdInanS0f religion to the people in every parish of Scotland through a territorial ministry. It cofjperateswith other Churches in various ecumenical bodiÈs In Scotland and beyond. Westhills Parish Church Iformerly Westwood Parish Church) conducts Public W0h¥p every Sunday at 10.45am. The LDrd's Supper iscelebrated quarterly in March, June, September and December with other less formal celebrations of the Sacrament at Easter. The Sacrament of Baptism or if appropriate the Bleing of a Child is celebrated by arrangement with the consenting parties. Ashort act of worship in the form of a PrayerTime isheld every Wednesday afternoon at 1.30pm withinthechurch.on a monthly basls, Prayer fime becomes a more structured act of worship known 35"Setond Wednesdaf for those who cannot attend on Sunday mornirk8 An cerVieW0f 2025 The Cafe layout ofthe sanctuary continues to serve the congregation very well, it 15 relaxed, conversationa5 and interaction with the mini%ter during worshipis enhanced. Worship has been created around three song5 or hymn5 Wlth music for reflection and the congregation sharing the word50f the Grace rather than a Benediction being pronounced. While four hymn51songs is a typical formot to Sunday morning worship it does stil I havesome flexibility. Patterns of worship are alwaysopen to development ancl are responsive to change5 in the numbers attending. We continueto have Mr Mark Williams a5 a Worship Leader who has kindly covered the Ministerfs holidays and other times when the Minister has had to cover dutie5 in Hamilton where through thefirst halfof 2025, he conti nued as Interim-moderator k)r a linked charge. The layout of the sanctuary does require a constatbt moving offurniture for the sar)ctuary to be used for funerals, weddi ngs, baptisms and use by other organisationswho hire the sanctuary space. Typically, this is covered by a small number of people but when need arises there are otherswho step up and make Ilght work of reconfiguring the sanctuary space. No one can ever say that the pattern we currently have will work forever and a day- things change, people change. but at thistime it seem5 to work well for u5. Attendances were typically around 80 has now increased to around 120 on a Sunday morning and mid- week around 20 at the Prayerrime and sOnd Wednesday service. Baptisms now tend to take place out with Sunday morning WDf5hip perhaps on a Sunday afternoon. This does create a disconnect between congregation and infants/ families being welcomed into the life of the church. However, in 9)me other Christian traditions baptism normally takes place out with thesunday morning act of worship. Wednesday5 continue to bethe focus of mid-week activity with Mini-Library growirE stronger in numbers. Closure of Council Facilit*s encouraged new groups to seek accommodation in the church halls. Drum EK has continued with us on Wednesday mornings and are now joined by Education in Retirement. Wil low Club joined us on Page 4
Monday mornings from the autumr> 0*2024. The Red Deer Table Tennisclub have now moved on to the Westwood Community Hall. Accommod3tingthesecommunityeroups. makingsurewe can open and close hallsfor them, and coordinating their activitiesaround those of FAB Out of School Care has had its challenges and will continue to have challenges as we work toward a low risk environment in respect of Safeguarding. Reduci ng or removing overlap between community groups and children especially 3rouAd the use of toi let facilities needs constant monitoring. But we are glad to make everyone welcome and to see the church building in good . The availability of worship via the internet I church websitecontinued through 2025 with prayers, sermon, scripture readinES and hymns Icourtesy of you Tubel being available. This feature is created weekly by the minister but there is clearly an opportunity for others to be involved in creating content, recording audio and creating the website post5. Early 2026 has allowed live recordings of segments of worship Iscripture, prayer and sermon) to take place. This delays production of the worship post on the website but allow5 for the participation of others in the recording process. In pl ace of Church based organisations outside organisations are providing places of fellowshipl friendship. Probus Club meet twice per month within the sanctuary providi ng a gathering for men in addition to Men's Fellowship. Kilbryde Ladies hold their meetingswithin the sanctuary once per month. It is good that church facilities are offering community space. The church however, needs to learn how to use these opportunitie5to build relatior15hi p5that offer faith. We must not forget the puipose of the Church is to worship God and bring people to salvation in Jesus Christ. Mr Robert Porterfield serve as Properly Convener with oversight of Westhills Church and the Manse. Tom Sorbie serves as Property Convener for the Greenhills Church building, which will be disposed ofon the open market. The Greenhills buildingc0ntieS in use by communitv Eroups. Mr Porterfield is rbot a church member however hi5 wife is an Elder and Trust of the con8regation. Mr Porterfidd, even in the short time he has been within the Property Convener role, has made a significant difference in bringing the church back to a placewhere we are agairk meeting our obligations in complian. The large project of renewi ng and upgrading part5 of the Westhillschurch heating 5y5tem is currently in proce. Artefacts from the Greenhills buÉlding are beginningto find a new home and use in theWesthi115 building. Hospitality features large in the life of Westhillschurch. There is not a time when people gather that teas. coffees and bakinE afe not on offer. The church office is in frequent use as an extension of kitchen Our Presbytery Elder, Janel McKay continues in that role and has been a constant for us during the Presbytery Planning process. WorkingToward a Union The Trustees expre55 thanks to members of the Workin8 Group formed to assist with conversation around the upcomin8 union of Westwood and Greenhills. The Working Group continue to exist as a listeni ng ear in the early 5t3ges of a new congregalion. Both con8regètions have been open toward each other and we all feel that the union ha5 worked well and people are comfortable with each other. Weall acknowledge Page 5
thdt we have nevei embarked on this kÉnd of proce before. There is still a lot to do and at time5 we are somewhat gropin8 in the dark! During 2025 Greenhi115 congregation continued to have a consistent body of 40 worshipers each Sunday with a Communion Roll of under 100 member> Working Sunday by Sunday with Pulprt Supply the congregation offer thanks to Rev Stuart Smith and Mr lan Douglas who fulfilled most of the worship needs during 2025. A number of United Services with Westwood congregation helped highlight the tuture and ease some ofthe occa&ons when Pulpit Supply was impoble to find. Endeavouring to uphold it5goals to- Follow Jesus, Commandments, to love God and Neighbour.. to work tOEether in hope and faith for Christian Value5- to stjpport the Church's presence in the community and wider world- and to serve Jesus who is the Way the Truth and the Life.. Greh1&15 congregation continued to celebrate important events in the Christian Calendar such aschristian Aid Week, World Day of Prayer, Lent Study Groups, Easter services and the Tuesday DiscusOn Groups. The hlring of hall accommodation to comrwnity Broups hascontinued throtEh 2025 and will continue post union hopeful of Bn outcomewherÈ the future of the Greenhills building IWe5thillscommIty Hub) will beas a community resgurce in the absence of any other community resource in the GrnhiL1$ area. Data Protection Act Steps are being taken to make sure thal personal information held by Westhills Parish Church (formerly Westwood Parish Chtsrchl is up to date and accurate. However, we recognise the challenges that come with that in50far as we no longer have a system of olle elder to one district. Basic communicationwith those whose names are on the Communion Roll but who are not able to attend church and with onty seven non-trustee elders serving presents problems we have not yet resolved in terms of pastoral care, regular contact and therefore ascertainingwhether data hdd is accurate and how we verify data held by U5. Risk Management By and large theTrUSte feel thal the future of Westhillschurch is in line with the Church of Scotland as a whole. Steady income from h311 renla15 helpsto stabilise the financial situation. We no longer run major fundraising events like church fetes and now appreciate that the days for such events has drawn to a close. However, the ongoing 5UPPOrt that comesthrough hospitality.Sheanna's Card st311 and Maggie's Table are not insignificant. Congregational giving does not meet the full running costs of Westhills Parish Church Iformerly Westwood Parish Churchl. Westhi115 Church depends heavily on the availability of hall spaceto 8enerate income from hall rentals. Congregational social life, fellowship meetingsand the like makes use of the Sanctuary space rather than thehall5. Financial Rewew The principal source of income 15 regular donations thfough Bank Standingorder, and Gift Aid Reclaims. The familiar Freewill Offering envelope is discontinued. Pag¢ 6
Typlcally, the congregation would produce additional income through fundraising events and hospitality. We cannot assume that the congregation alone is able to generate a51 the income necessary to fund church life. Seeking and securing income from other sources is vital. Overall. the ideal scenario might be one where the rental illcome from use of halls is sufficient to cover the running of the church i.e., heating and lighting costs. insurances, regular mainten3nce contracts, lfire alom, intruder alarm, emergency lightin& fire safety equipment) painting and decorating costs and the on8oing replacement of broken I lost equipment. These costsvary from yeartoyear. Currently the only organisation5 not to be charged rent for using the halls are thurch based organisations and youth organisations. In total 6 organisation5 use church / holl accommodation free at point of use these are,. Ladies Fellowship, Men's Fellowship. Girls, Brigade, Rainbows. Brownies and Guides. The clear responsibility upon charity trustees is to act in the interests of the charity i.e.. Westhills Church. Through 2025 the financial position of the church appears to be stable. Statement of Tru5tees' Responsibilities The members of the Kirk Session (Trustee Body} must prepare financial ststements, which give sufficient detail to enable an appreciation of the transartions of the Church during the firbancial year. The members of the Kirk Session are responsible for keeping proper accounting records which. on request, m*Jst reflect the financial position of the Church at that time. This must be done to ensure that the financi315tatements comply with the Charities and Trustee Investment (Scotlandl Act 2005, the Charities Accounts (Scotlandl ReEulation5 2006 and the Regulotions Anent Con8regational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the a55ets of the Church and must take reasonable steps for the prevention andlor detection of fraud and other irregularities. 5tewardshlp The Giving to Grow contribution for 2025 was paid by standing order and at 31st December 2025 was paid in full. We continue to encourage our congregation to review their giving. Reserves Polltv At the year end the Church held unrestricted funds of £155.252 of which £3,601 is in respect of the organisations. The church wishes to carry forward at least three months General Fund Expenditure to cover the situation of short term interruption to income plu5 an additiorbal sum to cover unanticipated fabric expenditure. The church wishes to carry forward at least three months General Fund Expenditure to cover the situation of short term interruption to income plus an additional sum to cover unanticipated fabric expenditure. Approved by the Trustees and signed on their behalf Sandra Burt Session Clerk Page 7
Independen¢ Exxnjiner's Report to the TStee$ of East KilbrAde We5tbills Parish Church I report on the accounts of the chariij" for the yearendui 31 Decemlxr 2025 iithich are set oui on pages 9 10 13. Respectl¥e reS$&bIlItIeS of trustees txaminer The ch&2ril) S ¢ru5fees are reswnsiblc for ihe Prera110n ofihe accounts in a(xord•EJC¢ ii'ith ihe iem]s of ihe Charities aÈ)d TTuséee InveMm¢nl (Sc18nd) Acl 2W5 and the Ch#TIiie5Accllts {S¢thland) Re8ulaiion4 2(KKp. lThe charii}' Éru5t¢¢S COn5i(kr ihat the udii tEqUÉWErneni of Regul*1( 10(l} Idl of the Re8ulalions dots t applj. It is m) rcswisibklilj io examine th¢ aCcouts as tequird setti(bn 44(1} Icl of ih¢ Act and Io siale ih¢Iher tArLiclllar malters huve cfyne lo allerttion. Basls of independent examlner's statemetlt An examination is carried olli it) accordance ivith Res[11¢] I l of Ihe Charities Ac(xyJnts (Scotland) Re8ulaiions 2006. An eiainination includ¢5 8 Tevaeii" of ihe aLXQUTrting rec(Kds ke by ihe chariii. aDIl a comparison of the ccouTrls presenied ii'tih ihose e0rd5. 11 alg? iDcliidcs considerniion of artv Unusual ilcms or disc105ures Én the accounls. and 5¢cks e.xplanation5 from Ihc ITU51ec5 ¢)CernIng aTt) such malleY5. "lThe [¢5 u[er18Ken do n provide all ihe evidence thai itrould be trquired in an audit. ond LYM)wllenily I do not exwess audit opinion on Ihc vieiv given bj the aL¢ount Indepeent ex#mincr'5 $tatement In the cc)iirse of m) t.mInall: matter ha5 lo my aiienlii IIthiLh 8sves ffte rea9)nablc cause to believe ihai in gny malcrial le¥cl Ihe requircmcnts". lu keep u¢¢ounling retords in accordance ivith SeciÉon 44 (Ixal ofthe 2W5 Aci ar ReBuIlon 4 of thr 2(K)6 AcLI)unlS Regulatio[4 and . tr) prep&rL' accounts ithich Ivith th¢ accouTrtin8 Jr¢()rds and 0pIY iyiih RegulatiM 9 ot. the 2¢ Acc()un15 Regulations have rK)L tert meL or ti) Ivhich. in my opinion. alLenii(m should ¢kniV tn otthr enable a prwyr under51anding ul-thc acu[S to b¢ reached. Uy- klg LyrÈn Holrncs Addss. i3 Dunnotlar Cr¢sttnl E&%'i Kilbride (174 4PL Dale Page 8
East Kilbrtde Westhills Pgrlsh Church of SeotlaDd Recel ts alld Pa mellts Account Year ended 31 Deeember 2025 U•ftstfitted lieslritted F•Bd5 Tot1 Tot%1 2• 2025 2025 2024 Reeei 72670 i1613 1783 1783 9539 ACtivitS F 9)19 Bak& t11 mwe I]etESt HMRC 2?7) 1052 87109 57109 666)7 Ktntsl ofwemixs Sale oras )5965 ?3330 Ic ofiHTr*strnel515 [kfikntc Fab Bus- Allerh)l Oub Other ReceiS Cri>ssTtv&h 24 187 •43 EnerE!. Sw¥"e)' Ref¥EvJ Lunch for Ho5pKe B)k.all ?410 7331 (aj1 F¢¢knsh1p Mtns Ft[k¥ThiP flwler Fu1 670 670 12196) 730 TolAI Re¢ei 94381 njents C05t5 ofgeneralino fuads Char51able #¢¢ii-itse5 CNernnce cosis 79645 788)7 Total P ments 79645 78857 Exce55 of Receipts oyer Payments for the year before tr#n5ftrs Transfers xcess of Retelpt$ over Payrnepts for tIEe year 42320 l jj?4
East Kilbride Westhiils Partsb Church Statement nf Balanees be 025 F4ods TDtl 2025 Z024 P40 BNnk & De oslt Balantts ank & de11 bplonce5 Shi loThYard 111610 113610 Movement year.. Ex£w (bfkcttk5Q¥el P•TTs for }eaT 155?4 Bgnk & dwsji bJl¥tes cJrrKd for¥ 15593(1 1559JO Il3610 Inyestrnents at tRarkrt value leost £ lil) 16ii (iift Aid Receivabk 0s'erpa)Thmeni -Gtbins ioGff 1731H 17304 S5 3314 173(V 173 Lla The aCcnIS iirere 8pwovcd b)" the KiFk Sc55ion the IWif21J20 For and on behaifof the Kirk sl0n sessio Ci¢Yk Tre*sDrer P&8t io
Notes for tlie ai* f the financial statemcDts edji i. Ti'ustce ReeNtiO# Rtlftted Parl). TranSaCtn5 Dui'ing tlie y¢ai' 4 ttustees teteivtd retsnburscmcnt of expen5e5 1Thrred totslling £8,779. No tW8tees LTceived ai)y remiinei'ation. No Éiiistce ot a p¢rson Èo a trustee had any illtt ill any (On1 or transaclio enlered inio by Ilieeharity diiriiio theyw. 2. Movements Fun(l$ Atl Ja At 31 Dtc 2025 Rtrtipis PtyHtthts 20 Uiirestrictert FLU IW108 11584? ?92 75711 1623 1507J2 919 Congre10n71 chgalsl$- [Jook511 Lle fdioiv511ip MLXCS fdio¥iship FIothEr fund 2410 825 i35 836 6?0 12196) Rtstricteil funds 678 678 Tot41 fuiid$ 121%5 1559iQ Pur J'Ro%lricid Funds Churtli I)rOjL. To Figlil sl8Tals of Dc51 naled fLiiids Defibrillator fuiid= Purdia5e and lip keq) Df Defibrillaor Pagell
uttrrstftl Reshi¢W EttdoMbtAt Funds F¥nd5 101 Toial Totgl 2024 2025 3. Anxlysis of Don%tiOllS 3r16 39661 Jg76 3985 st1)8 OrdeTs.Gift Aid tknion5 ReLxbvered on Gift Atd t1145 Ol[Y OITcrings {l)w Pl#¢) Othw Qff¢riw. IN))05 dc 44iB ?)45 )id5 72670 2296 4. An#lysis of Paymtyjls Costs of gcntrniing funds Inve31menl MwkweF5' f¢e5 otferins ¥0Ve$ chrItAble ctivities MiTriSlÈ¢'S expen5 Givliig to GFQIY Prfsbytthy ducs PLIpii Supply (Mhersla7Tr fOSL ClrJnin8 5977 1977 3849J 38493 1470 43a83 1470 236 41( 0[gj Supply Fkn¢ tLI)ai(s & 6987 2884 3676 Covncil T I4 lishl Insur Chr5 OfficE 81tal GIVing Cluge5 3676 6982 3JS5 45)6 3451 3i88 3355 3317 4556 579 750 579 527 750 720 Fi4b BUS Fund Naisin¥ 21 Chiych ]JeSt Fuj Cros5 Re th[l011 10 Flospitt 187 243 1623 1623 (kls¥10n5 Books1 825 S25 539 Mt*s Felloiyship Flower Fund 78d 7885? 78857 Pagc 12
- fvlinistei 5 Stipontl All Chvi'di of Scotland congreoalion% fomtribure to the Naliofii I Slipd fund ivhicli iKars the costs of all minist.5. 51ipeiid5 and Mploya,8 conlribviions foi iiisui7nc¢: pension #nd housiiig loan fuiid. Miiiisiers, stipeiids gl'e paid sii gCCOFéan¢e ivslh the nalioTr>l Slitthd s1& ivhidi is relatcd ts) y¢)rs ol. servfLT. Foi" the S'e. undei. revi the niininium Siiptnd iv&s £32.433 and the In&xiiiiuii) stip&id iii )d) ld subseqisa)t Years Df%aTrsce- £J9.856. 6 Activitl¢s for Gettei'atin(F Fuii(ls Diii"Ing the year 10th101-£9.iJ9 ivas iai5ed from ihefolloiyiTrg events:_ Incornt Expense5 Tra115frrs Toi*l 2OZ4 Cotlee and Teas l-lallowe¢n Liinch Chi'isiiiias Brunch lthiTrttc Liiiicli Evlaggies Table Librnry Sillg a Long shela's Ckwds 5725 48>> 240 i788 642 i75 2046 .27 2075 15 5)2 I(79 Retiriiig orreriiigs Poppy Su)(land Z025 ios 2024 206 Pag¢ li