The Church of Scotland Howwood Parish Church RECEIPTS AND PAYMENTS ACCOUNT 31 DECEMBER 2026 Congregatlon No: 140747 . Charlty No SC 1x13487
Reference and Admlnlstratlve Infornmiion Charity Name: Parish Chw Charity Registration Numbers: SC003487 Congregation Reference No.. 140747 Contac# Address: 21 Stanley tkive Brookfield Johnstone PA5 8UG Kjrk Sesslon Kathleen Smillie James Anderson Patriaa Bums Agnes Crawford Iliam Dougan Leonie Henderson Lillian malSter Margaret Mc8ride Robert Purne K8y Robertson (appointed 25.2.25) Laura Storrie George Taylor Lillian Taylor Anne Uppington Lindsay Coie Craig Crawford Prlnclpal Offlc&bearern Minister. Session Clerk Church Treasurer. Rev S Smith Kathleen Smillie Ilian Taylor Independont Exanlner John Hood 12 Clixoderick Avenue Kilbarchan PA10 2AY Bankers The Royal Bank of ScI1and plc 1 Moncrieff Street Paisley PA3 2AW
Structure, Govemance and Managmnt Govemlng Document The Church is administered in accordance with the temis of the Deed of Constitution (Unitary Form). The Unitary Deed of Consts'tLrtion of the Church of Scotland was adopted on 7 December 2018. Recruitment and Appointment of Trustees Memters of the Kirk Session are the charity IsteeS. The 'rk Session members are the elders of the church and are chosen from those members of the church who arg considered to have the appropriate grfts and skills. The minister. WFV) is a rnember of the Kirt( Session. is elected by the congregation and indted by Presbytery. Organlsauonal Structure Th8 lQ'rk Session, which meets 4 times a ye¥, is responsible for spiritual tempor81 affairs within the church. Cwtain responsibilities are delegated to ts Property Committee as appropriate. Objectlve8 and Activlties The Church of ScotlarKI is Trinrtarian in doctrine. Refomied in tradrtion and Presbyterian in polity. It exists to glorrfy God and to work for the advancement of Christ's Kingdom throughout the world. As a National Church, rt ad(rKwledges a distinctive call and duty to bring the ordinances of raligion to the people in every parish of ScotlarKI through a terrttorial ministry. It Co-operates with other Churches in various ecumenical b(%Jies in Scotland and beyd. 1. Worship seNices'. INeekly on Sunday at 9.45am. There is a fOnal c(wnmunion on the first Sunday of the year, and also on the last SuThJays of April and October. We hold services on Christmas Eve and Christmas Day arKI some evening serrfices during Hoty Vkek, with a Communion Service on Maundy Thursday. Sunday School me8ts every Sunday at 9.45am. 2. Organisations.. There is a Guild which is attended by members tK)th from Howwood and oubhfith the parish. The organist and Choir lead worship using inrK)vative music.
- Community Involvement. One member of Corgregation is the Communrty Council; b. Several members of Congregation sep4e on the Howwood Emergency Amateur Response Te8m {HEART); c. The Church is supporting the ComMty Council's effort to get Fairtrade status for the village., d. The minister is thaplain to Howwood Primary School", e. sent Christmas grfts to the Preshal Trust" f. We collected donations for our local Fo(>Jbank at Harvest and Christrnas; in 2025 we also supported a local foc*Jbank with a monthly collection. g. We provide refreshments for people attending funerals in the Church, this being paid for by our Funeral Tea Fund; h. Yoga and frtness classes for adults are held in hall: i. A Mother & Toddlers group rneets in the hall: j. Rainbows. Brownies. Guid65. Beavers and Cubs use the Church Hall for regular meetings.
- Outreach.. a. A Church wabsite continues to be developed and infomiation about the church is available there. b. A Community Coffee momir¥J is ld once a month. This is proving to be vary popular and well 8ttend8d', c. A charity is chosen every year as recipi8nt for special collections and fundraising. The charity f 2025 was Beatson Cancer Charty. Achievements and Perfomiance
- The number of members remains at a similar level to 2024, wrth new members joining in 2025 and new people becoming associated with the congregation.
Financial Revlew The principal source of income for the Church is Week offorings from the cororegation. Running costs remained at a similar level to 2025, resulting in a deficit for the year on our nomial activities of £3,089. The restricted funds had a surplus of £195 for the year, the overall deficit for th8 year was E2.894 All major furKlraising is directed to the CHIP fund to finance property improvements. which are undertaken in accordan with the ProFerty Committee's rolling five year plan. Reserv•s Pollcy It is the Trustees, policy to transfer any surplus on the General AUnt (excluding legacies) to the Fabric FurKI. At the year end the Church held unrestricted cash furNls of £63,140 - General Account £33,304 and Fabric Fund £29,836. The Church also held £22,624 of restrict8d furKls and £1,487 in endowment funds, which have been provided for the purposes specrfied in Not8 2. Statement of Trustees. Responsibilities The charity trustees must prepare financial stat8ments which give sufficient detai( to enable an appreciation of the transactions of the Church during the financial year. The charity trustees are responsible for keeping proper accounting reccfds 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 (ScotlarKI) Act 2005, the Charilies Accounts (Scotland) Regulations 2(XE and the Regulations Anent Congrègational Finance approved by the General Assembly of the Church of Scotland in 27. They are also responsible for safeguarding the assets of the Church and must take reasonable steps f the prevention andlor detection of fraud and other irregularities. Approved by the Trustees and siwed on their behalf, Kathleen Smilie Session Clerk 17 Fobrnary 2026
I report on the acCntS of the charrty for the year ended 31 Dernber 2025 which are set out on pages 1 to 11. Respective responslbilitles of trustses and oxamlner The charity's trustees are responsible for the preparation of the accounts in accordance with the temis of the Ch8rities and Trustee Investment (Scotland) Acl 2W5 aThJ the Charities Accounts (Scotland) Regulations 2006. The charty trustees consider that th8 audit requirement of RUlatIOn 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the acLounts as required under Section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of Independent examinerfs statement My examination is camed out in acccKdance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2(. An examirkgtion includes a revi of the aCCnting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual rtems or disclosures in the accounts, and seeks explanaticS from the trustees conceming any such matters. The procedures undertaken do not provide 811 the rfidence that would be required in £n audit, and consequently I do not express an audst 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 mat8ri81 respect the requirements.. to keep accounting records in accordance with Section 4411) (a) of the 2005 Act and Regulation 4 of the 20(E Accounts Regulations, and to prepare accounts which accord with the accounting records ar comply with Regulation 9 of 20C6 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a prop6r understanding of the accounts to be reached. n Hood 12 Clochoderick Avenue Kilbarchan PA10 2AY
Funds 2026 Fund5 2025 Funds 2025 Total 2025 Total 2024 Donats'ons Bank & Deposit interest Investsnent income 38.699 3.793 1.619 40.318 3,804 37,738 4,341 11 42.492 1.619 11 44.122 42,079 Grants Receipts from General Trustees Exlemal fvndraising events Income from use of prenwsies Other Receipts 10.416 10.416 10,296 2280 205 2.280 205 1.767 55,393 1,619 11 57.023 54.142 Costs of generating frjnds Charitsble activitie5 Govemance sts 81 58,401 81 59,836 40 54,525 1.435 58,482 1,435 59.917 54.565 Excessl{shortfaN) of Receipts over Payments fDr the year befwe transfer5 (3.089) 184 11 (2,894) 14231 Transfers Exce5511shortfalll of Receipts over Payments for the y•ar (3.089) 184 11 {2,894) 14231
R••lrf¢••d Fundg 2025 Fund 2026 Funds 2028 Tot 2025 Totsl 2024 Bank & doposit baLgnc08 brtsught fward 73.212 15.457 1.476 9),145 90,568 Mov•m•nt kn >wr. Exc•8sllshortf#lll of Recwpts o¥or Pay th• year Bank & depwt bgLqnc •rrf•d foAwdrd 13.Cé91 184 {2.894} 14231 70.123 15,641 1.487 87,251 90,14S Tax r•cowtrat4• on GthAid 1.7 1,786 1.584 acuunts wern aFvov•d by tho rk so8 on 17 FobnAry 3J26. For •TrJ ¢ffj t•hall oltr• Klrk S•swn. L*•n T•fvr Trnawrer
l. Tru•t•• Rwwn•r•tl¢)n and R•lat•J Pffji Tr4n•thTrn• Mi$5 E SnNllle. thè daughler of one of the Trustees. received £3.420 for prowding h•r s•rvices as organist durin9 the year. Rev S Snyth w85 Poi¢J £3 in rèimbursem8nt of •xpen5es. In addon Council Tax amounting to £1.116 was pai# on his behalf. l Movements in F¢trnd• At1Jan 2025 Al 31 D•c 2025 Ro¢olpl• Pym•nts Trn•hrs Unr•strlct•d funds Designled Febric Fund General Fund 32,925 33,304 66,229 {3,0891 3.089 29,836 33.304 63.140 55,393 55.393 58,482 58.482 R•strlctad fund# CHIP Fund Praise Band Fund Flower Fund Fun•ral Tea Fund 20.853 12 587 239 21,578 12 46 988 22.824 655 1.196 22.440 1.619 Endowment fund• Howetson FAcNab Begvest- caprtal Howatson McNab Bequ•5t- revenu¢ soo 976 1.476 500 987 1,487 11 11 Totsl fund8 90.145 57.023 59.917 87.251 Fabr Fund.. The Trustèès hav• s•t 8s¥Je funds fDr the mamt•nanc• of the Church pmpaty CHIP Fund. Thts is a fund to providg for major propèty improvèmènts Pralso Band Fund This is fvnd to pwde for MUS rosources. Fkjwer Fund.. Providés Ik)w•rs fr>r the san¢tuary and to mark special occasiorss for merrkners ofthe eongreg8tion. Funeral Tea Fund.. This ra fund to prowdtr catering for fijnerals in the Church Incom? from the Howats¢)n McNab 8tyugst is to b used to fijnd r•pairs to thè glass windows.
Funds 2025 Funds 2025 Funds 2025 Total 2025 Total 2024 3. Analysis of Donations WFO Scheme Inon Gift A) Gift Oonation5 Tax Recovered on Gift kn Donatior Ordinary OfferirvJs IOFn Hate) other Offwings, Owations etc 4.651 23.633 6,756 2.819 4,1 23,633 6.756 2.819 2,459 40.318 4.593 22,856 6.464 1,715 2,110 37.73e 1,619 4. Analysis of Payments Costs of generatirKJ funds Offering envelOS 81 81 40 Charltle activities Gmro lo Grow ¢ontrifth"c Presbytery dues Min15ter'$ eXnSeS Pulixt SUFpIy Other staffirg cc61s Fabn'c repairs & mairtenanc* Council Tax Heat luht Ir6uran Organ & mu$ic Prinb"ng. staknon4Yy aKd Fost Other experr6es 25.330 25.330 21,183 9)3 221 7.879 15.058 1,116 3.509 S3 221 7,879 15.297 1.116 3.509 2,ZJ6 370 184 2,255 59.836 75 1.803 7,656 14.264 14721 4.209 2.118 480 181 3.028 54.$25 370 1.059 58.401 1.196 In¢Yependent ex4miner's lees 59.917 54,565
Mlnl•ter'8 SlipeNI All Chwch of Scolland regath"o conth.bjte to fv Nat"onal Fund bear8 the cc6ts of all ministers, ¥b'pends emFloyerfs contrihjtiorts fc natifmal Iwranc*, perwon holr9 loan fund. Mintsters. stipends are paid in accordarKe the natiCal sb"perbJ scale. is related to year5 of 8ervti. For year under rleW the rninlmum £,433 aThJ maximum stiFeThJ lin Ihe 5th and s(tsquerrt year5} £39,856. 6. TTu8toM' other appc4ntments Goorge Tayknr TrLthe. Churth ofs(xrtl Clyde Prestytery 7. Colle¢tions Thlrd Partl•B 2025 Ersne Howal St Vincenfs Hc6pice Beatson Cantxr Charty RenfreINre FOOJk 87 240 1,003 1.285 140 12 1,512 1,255 10
FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2025 2024 Credit balance at 1 January 2025 87,084 82.757 Ihdrwwn in year Interest applied in year (10.1)X)) 3,793 4,327 Credrt balarKe at 31 December 2025 80,877 87,Ix4 Balance at 1 January 2025 Transfer from deposit fund in year Cr8dit balance at 31 Decemb6r 2025 308.857 107 308,964 308.857 308,857 Market value of balances * 31 DKember 348,778 329.544 12) Balance at 1 January 2025 Deposrted during year Transferred lo capital acwjnt 107 107 (10n Credit balance al 31 December 2025 107 Balance at 1 January 2025 Interesl & divlderKls appl1 in year thdrawn in year Credit balance at 31 December 2025 21.038 12.003 (10.416) 22,625 19,776 11,558 (10,296) 21,038 11
AcbJal 2025 Bu&3et 2026 INCOME oir•rfngs WFO scheme l)ft Aid donthon5 T8x recovered on GrfIAid don4bon$ (>dtnary offerings Oonab'on5 4,651 23.633 6.756 2.819 240 4.8 24.0 38.099 38,600 Other ordknary general Income ConthbubL5 from congregab.onal Investrnent & dep09t Income Rec¢ipts from Genwat Trustees Other ordinw in¢orrr4 600 3,793 10.416 2485 3,8C 10,OQKI 2 5(Kl 17.294 16,700 TolJl Othary Inw EXPENDmiRE 28,322 12.9921 &"wng to Grow conln"tsJtL Less.. Enduwrnent IrKorne Pr•sWtrry f$ 29,f42 12,4831 eoo 25,888 27,259 Lctal Stafflng Cosls Ministerf$ tr8V811ing expenses Ministerfs trlephon• Pulprt wppty Other sales 709 800 200 250 221 9,CN)3 9,400 Bulldlno$ Costs F*)ric repaif¥ & maintanets Heab"ng & lighbrtrg Watsr ch¥oes & insu9 Manse cn¢11 Tax 15,058 3,509 2,236 15,CQO 3,500 2,400 21,919 22,100 Othr¢r LaGal Costs Pnnb"ng & statson Cffg & main•0 tJJtre&h & uyants to Sunday Sthool ComTr)It?¢ & m11805 •XP•nSeS 265 370 45 300 400 50 1,694 1,750 58 482 T4)tal Ordln•ry GeMr41 exp•Mlltur• 60 509 SVRPLU¥DEFICIT) 5209 12