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 ma￿lSter
Margaret Mc8ride
Robert Purne
K8y Robertson (appointed 25.2.25)
Laura Storrie
George Taylor
Lillian Taylor
Anne Uppington
Lindsay Co*ie
Craig Crawford
Prlnclpal Offlc&bearern
Minister.
Session Clerk
Church Treasurer.
Rev S Smith
Kathleen Smillie
Ilian Taylor
Independont Exanlner
John Hood
12 Clix*oderick Avenue
Kilbarchan PA10 2AY
Bankers
The Royal Bank of ScI￿1and 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 I￿steeS. 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 ind￿ted 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 bey￿d.
1. Worship seNices'.
INeekly on Sunday at 9.45am. There is a fO￿nal 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.

3. 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 ComM￿ty 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.
4. 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
1. 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 A￿Unt (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 2￿7. 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 acC￿ntS of the charrty for the year ended 31 De￿rnber 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 R￿UlatIOn 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 aCC￿nting 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 explanatic￿S 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 add￿on 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•
P*ym•nts
Tr*n•hrs
Unr•strlct•d funds
Design*led 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 IOF*n 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 envelO￿S
81
81
40
Charlt*le activities
Gmro lo Grow ¢ontrifth"c
Presbytery dues
Min15ter'$ eX￿nSeS
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
S￿3
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 ho￿lr9 loan fund. Mintsters. stipends
are paid in accordarKe the natiC￿al sb"perbJ scale. is related to year5 of 8ervti. For year under r￿leW
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
Ers￿ne Howal
St Vincenfs Hc6pice
Beatson Cantxr Charty
Renfre￿INre FOOJ￿k
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 appl￿1 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
ConthbubL￿5 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 sal*es
709
800
200
250
221
9,CN)3
9,400
Bulldlno$ Costs
F*)ric repaif¥ & maintan￿ets
Heab"ng & lighbrtrg
Watsr ch¥oes & insu￿9
Manse c￿n¢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?¢ & m￿11￿80￿5 •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