# BLANTYRE LIVINGSTONE MEMORIAL PARISH CHURCH OF SCOTLAND
GLASGOW ROAD, BLANTYRE, G72 9DB PRESBYTERY OF FORTH VALLEY AND CLYDESDALE CONGREGATIONAL REFERENCE NUMBER : 171080 REGISTERED SCOTTISH CHARITY NUMBER : SC004084 Web Site: www.livingstonechurch.co.uk
LINKED WITH BLANTYRE ST ANDREWS PARISH CHURCH OF SCOTLAND GLASGOW ROAD, BLANTYRE G72 0NY
RECEIPT & PAYMENT ACCOUNTS FOR YEAR ENDED 31[st] DECEMBER 2025
Page 1 of 10
**BLANTYRE LIVINGSTONE MEMORIAL PARISH CHURCH OF SCOTLAND - CONGREGATIONAL REFERENCE: 171080 REGISTERED SCOTTISH CHARITY NUMBER: SC004084**
## **RECEIPTS AND PAYMENT ACCOUNT FOR YEAR ENDED 31st DECEMBER 2025**
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
Charity Name: Blantyre Livingstone Memorial Parish Church of Scotland Charity Registration No: SC004084 Congregation Reference No: 171080 Contact Address: Mr W C Calder 24 Calderglen Avenue Blantyre South Lanarkshire G72 9UN
## **TRUSTEES**
Kirk Session: Rev M C Macdonald Mrs J Gray (Session Clerk) Mr W Calder (Treasurer) Mrs E Hull (Assistant Session Clerk) Mrs M Calder Mrs L Campbell Mrs A Cochrane Mrs A Gilmour Mr B Gordon Mrs P Gordon Mr S Gow Mrs G Gray Mrs A Hutcheson Mrs N Izett Mr S Lambie Mrs K MacLeod Mr I McMillan Mr W Purdom Mrs I Simpson
## **INDEPENDENT EXAMINER**
Mrs V E Stewart, 22 Machan Road, Larkhall, South Lanarkshire, ML9 1HG
## **BANKERS**
The Royal Bank of Scotland, Giffnock Branch, 158a Fenwick Road, Giffnock, Glasgow G46 6XB
Page 2 of 10
**BLANTYRE LIVINGSTONE MEMORIAL PARISH CHURCH OF SCOTLAND - CONGREGATIONAL REFERENCE: 171080 REGISTERED SCOTTISH CHARITY NUMBER: SC004084**
## **RECEIPTS AND PAYMENT ACCOUNT FOR YEAR ENDED 31st DECEMBER 2025**
## **TRUSTEES' ANNUAL REPORT**
## **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**
Members of the Kirk Session are the charity trustees. Kirk Session members are elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.
## **Organisational Structure**
The Kirk Session is chaired by the Minister and normally meets six or seven times a year, and has overall responsibility for all matters within the church, temporal and spiritual.
The work of the Kirk Session is delegated to action groups comprising of elders and members of the congregation. The remits of each action group are agreed by the Kirk Session. The groups are chaired by a convenor and comprise of: Mission, Pastoral, Worship, Property and Finance.
The action groups meet regularly between Kirk Session meetings and report to a co-ordinating group, consisting of the convenors, session clerk, assistant session clerk, and thereafter to the Kirk Session.
## **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 territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
## **Activities:**
Services of Worship: Every Sunday at 10.30 am. Alternate Wednesdays at 10:00 am. Execept on Public Holidays. **Church Organisations:** Sunday Schools: As Sunday services from September through to June. **Social Events:** Tea/Coffee Mornings: Every Sunday after the Service. Brew and Blether: Every Thursday Morning. Christmas Festival: Every November or December. **Community Activities:** Beavers: Every Monday from September through to June. Cubs: Every Tuesday from September through to June. Scouts: Every Thursday from September through to June. Rainbows: Every Wednesday from September through to June. Sporting Memories Every Wednesday per month from August through to June. Dance & Adult Keep Fit: Every Tuesday, Thursday and Saturday from August through to June. Triathlon Group Every Thursday from October through to April Slimming Club Every Friday and Saturday. Order of Eastern Star Every third Friday in the month from September through to June.
Page 3 of 10
**BLANTYRE LIVINGSTONE MEMORIAL PARISH CHURCH OF SCOTLAND - CONGREGATIONAL REFERENCE: 171080 REGISTERED SCOTTISH CHARITY NUMBER: SC004084**
## **RECEIPTS AND PAYMENT ACCOUNT FOR YEAR ENDED 31st DECEMBER 2025**
## **TRUSTEES' ANNUAL REPORT (Continued)**
## **Achievements and Performance**
Our average adult attendance at regular Sunday services was 61 people. This is lower than we would like, however, it is mainly due to the uncertain future of the church as we continue to seek clarification on the buildings assessment process used in resulting the recommended closure and union of all three Church of Scotland sites in Blantyre.
## **Financial Review**
Our principle source of income is through members offerings, which is about 8% down from last year. This downward trend is undoubtly due to the members being disheartened at the probable closure of their church in the coming year. In fact I know that many members have stated that they will be cancelling their Bank Standing Orders probably about late June or early July next year. This anticipated action is reflected in the Budget shown on page 10 of this report. We have 48 members who use the Bank Transfer method of paying their offerings. This action will also have severe repercussions on our Gift Aid Claims as the majority have signed up for Gift Aid and that total is 57 persons.
The church pays its Giving to Grow contribution through ten bank standing order payments and fully met its requested allocation of £33,357.
This year there were two events which raised over £1,500 each . The first was a donation from "The Stonefield Tavern" of £1, 635 and the second was from our Christmas Coffee Morning, which raised £1,552 and it was agreed that this money should be donated to the St Andrew's Hospice Charity in January next year.
The church holds one restricted fund for use on Livingstone Memorial Church Fabric work. This is currently at £4,456.
It should be noted that the Kirk Session are trustees for the church, halls and manse, as the deeds are held locally by the congregation and not the Church of Scotland General Trustees.
## **Reserves Policy**
It is the trustees policy to hold a Reserve Fund for emergency purposes and it is invested with the Church of Scotland Investors Trust - Growth Fund. The cost value of this fund is included in the designated funds and the dividend allocated to the General Fund.
The church has a year end cash fund of £30,163 of which £17,662 has been designated as unrestricted use for the Fabric Fund; £1,642 for the Legacy Fund; £2,594 for the Flower Fund; £244 for the Explorers and the remaining balance of £8,021 represents two or three months General Fund expenditure.
## **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 Regulation Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They also are 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.
Mrs J H Gray (Session Clerk) Date: 22 January 2026
Page 4 of 10
**BLANTYRE LIVINGSTONE MEMORIAL PARISH CHURCH OF SCOTLAND - CONGREGATIONAL REFERENCE: 171080 REGISTERED SCOTTISH CHARITY NUMBER: SC004084**
## **RECEIPTS AND PAYMENT ACCOUNT FOR YEAR ENDED 31st DECEMBER 2025**
## **REPORT OF THE INDEPENDENT EXAMINER**
## **Independent Examiner's Report to the Trustees of Blantyre Livingstone Memorial Parish Church of Scotland**
I report on the accounts of the charity for the year ended 31st December 2025 which are set out on pages 1 to 10.
## **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 Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1)(d) of the Accounts Regulation 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 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 comparison of the accounts presented with these 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: - to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and regulation 4 of the 2006 Account Regulations, and
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mrs V Stewart, 22 Machan Road, Larkhall, South Lanarkshire, ML9 1HG
Date: 03 February 2026
Page 5 of 10
**BLANTYRE LIVINGSTONE MEMORIAL PARISH CHURCH OF SCOTLAND - CONGREGATIONAL REFERENCE: 171080 REGISTERED SCOTTISH CHARITY NUMBER: SC004084**
## **RECEIPTS AND PAYMENT ACCOUNT FOR YEAR ENDED 31st DECEMBER 2025**
|**Unrestricted**
**Restricted**
**Endowment**
**Funds**
**Funds**
**Funds**
**Note**
**Receipts**
**£**
**£**
**£**
Donations - General Fund
3
" - Other Designated Funds
Legacies
Activities for Generating Funds
Bank & Deposit Interest
Investment Income
Sub Total
Rental of Premises
Hall Lets
Weddings/Funerals
Manse Let
Sale of Assets
Sale of Investments
Grants
Receipts from General Trustees
Other Receipts
Sub Total
**Total Receipts**
**Payments**
4
Cost of Generating Funds
Charitable Activities
Governance Costs
Other Payments
Major Fabric Maintenance
Flowers & Gifts
Church Organisations
**Total Payments**
**Excess of Receipts Over Payments**
**for the year Before Transfers**
**Transfers**
**Excess of Receipts Over**
**Payments for the Year**
(12,247)
-
-
-
**-**
-
-
-
-
-
-
21,075
-
-
-
-
60,906
104
10,092
-
-
**59,935**
-
**-**
-
-
-
-
**-**
-
-
-
**-**
-
-
-
-
-
-
10,490
-
-
260
-
-
10,325
-
-
-
-
-
432
-
-
**2025**
630
4,489
-
32,399
-
-
**2025**
**2025**
-
-
-
-
-
-
-
-
-
-
38,860
-
911
**-**
307
**(12,247)**
-
**-**
773
-
**72,181**
**-**
-|**Total**
**£**
-
**72,181**
-
773
**59,935**
10,092
21,075
-
-
-
-
-
10,490
260
10,325
38,860
432
**2025**
32,399
-
630
-
4,489
911
307
60,906
104
(12,247)
**(12,247)**|**Total**
**£**
10,512
560
20,567
-
-
**64,964**
10,055
-
751
-
-
**2024**
36,357
5,688
690
44,397
-
-
-
911
80
-
104
60,765
**2,152**
**2,152**
**62,812**
-
1,302|
|---|---|---|
Page 6 of 10
**BLANTYRE LIVINGSTONE MEMORIAL PARISH CHURCH OF SCOTLAND - CONGREGATIONAL REFERENCE: 171080 REGISTERED SCOTTISH CHARITY NUMBER: SC004084**
## **RECEIPTS AND PAYMENT ACCOUNT FOR YEAR ENDED 31st DECEMBER 2025**
## **Statement of Balances**
|**Note**
**Bank & Deposit Balances**
2
Balances Brought Forward
**Movement In Year**
2
Excess of Receipts Over
Payments for the Year
Balances Carried Forward
**Investments at Market Value**
(Cost £17,140)
**Assets**
Gift Aid Tax Refund Claim to 31 Dec
Gift Aid SD Refund Claim to 31 Dec
Total Gift Aid Refund
**Liabilities**
Outstanding Cheques
Donations to Third Parties
6|**Unrestricted**
**Funds**
**£**
969
2,405
**46,440**
**1,027**
**138**
**3,374**
**2025**
42,410
(12,247)
**30,163**|**Restricted**
**Endowment**
**Funds**
**Funds**
**£**
**£**
**-**
-
-
**4,456**
**-**
**-**
-
-
**-**
**-**
**2025**
-
**-**
-
-
**2025**
4,456
**-**
-
**-**||**Total**
**£**
2,405
**2025**
**138**
46,866
(12,247)
**34,619**
969
**46,440**
**1,027**
**3,374**||**Total**
**£**
2,152
**2024**
44,714|
|---|---|---|---|---|---|---|
|||||||**46,866**|
|||||||**43,065**|
|||||||1,131
566|
|||||||**1,697**|
|||||||**306**
**3,000**|
The accounts were approved by the Kirk Session on 22 January 2026
For and on behalf of the Kirk Session.
**Mrs JH Gray (Session Clerk)**
**Mr W C Calder (Treasurer)**
Page 7 of 10
**BLANTYRE LIVINGSTONE MEMORIAL PARISH CHURCH OF SCOTLAND - CONGREGATIONAL REFERENCE: 171080 REGISTERED SCOTTISH CHARITY NUMBER: SC004084**
## **RECEIPTS AND PAYMENT ACCOUNT FOR YEAR ENDED 31st DECEMBER 2025**
## **NOTES TO THE ACCOUNTS**
## **1 Trustee Renumeration and Related Party Transactions**
During the year 2025 one trustee received reimbursement expenses incurred totaling £3,190. This can be brokendown into Travel and Telephone expenses £1,926 and Council Tax £1,264. In addition Mr A Henderson received £630 for providing his services as organist until 30 March.
## **2 Movement in Funds**
|**Unrestricted Funds**
Designated Fabric Fund
Designated Legacy Fund
Designated Flower Fund
Designated Livingstone Explorers
General Fund
Sub Total
**Restricted Funds**
For LMC Fabric Only
Sub Total
**Endowment Funds**
None
Sub Total
**Total Funds**|**At 1st Jan**
**£**
9,726
27,754
1,662
2,717
551
-
4,456
**2025**
-
4,456
42,410
**46,866**|**Receipts**
**£**
-
-
-
59,935
-
**59,935**
-
-
630
59,305
-|**Payments**
**£**
307
753
20
-
-
**72,181**
72,181
-
-
61,010
10,092|**At 31st Dec**
**Transfers**
**£**
**£**
-
-
1,642
2,594
30,163
-
-
**2025**
-
4,456
-
**34,619**
-
-
4,456
244
-
8,021
-
-
-
-
17,662|**At 31st Dec**
**Transfers**
**£**
**£**
-
-
1,642
2,594
30,163
-
-
**2025**
-
4,456
-
**34,619**
-
-
4,456
244
-
8,021
-
-
-
-
17,662|
|---|---|---|---|---|---|
||||||30,163|
||||||4,456|
||||||4,456|
||||||-|
||||||-|
|||||||
||||||**34,619**|
## Purposes of Designated Funds
Fabric Fund: The trustees have set aside funds for the maintenance of the Church property. Legacy Fund: The trustees have set aside funds to provide gifts to members and organisations. Flower Fund: The trustees have set aside funds to provide flowers for display during services of worship. Explorers: The trustees have set aside funds to provide religious education to the youth of the church. Reserve Fund: The trustees have set aside funds invested in the Church of Scotland Growth Fund. The interest is used within the General Fund and the capital held for emergency use.
## Purposes of Restricted Funds
This fund is restricted for use in carrying out repairs / alterations to Livingstone Memorial Church Fabric.
|3
**Analysis of Donations**
**Unrestricted**
**Restricted**
**Endowment**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
Non Gift Aid FWO & SO Schemes
Gift Aid Donations
Tax Recovered on GA Donations
Tax Recovered on GASD Scheme
Ordinary Offerings (Open Plate)
Other Offerings, Donations, etc.
Church Organisations
**Totals**
-
19,383
-
5,774
-
-
4,067
-
977
1,388
-
-
**32,399**
**-**
0
-
809
-
-
**-**
-
-
-
-|**Total**
**£**
5,774
**32,399**
0
4,067
977
19,383
**2025**
809
1,388|**Total**
**£**
6,620
2,017
1,588
702
5,490
19,740
**2024**
200|
|---|---|---|
|||**36,357**|
Page 8 of 10
**BLANTYRE LIVINGSTONE MEMORIAL PARISH CHURCH OF SCOTLAND - CONGREGATIONAL REFERENCE: 171080 REGISTERED SCOTTISH CHARITY NUMBER: SC004084**
## **RECEIPTS AND PAYMENT ACCOUNT FOR YEAR ENDED 31st DECEMBER 2025**
## **NOTES TO THE ACCOUNTS (Continued)**
|**Total**
**4**
**Analysis of Payments**
**£**
**Costs of Generating Funds**
Offering Envelopes
**Charitable Activities**
Giving to Grow
Presbytery Dues
Minister's Travel & Telphone Expenses
Church Wi-Fi
Pulpit Supply
Other Staffing Costs
Fabric Repairs and Maintenance
Council Tax
Heat and Light
Insurance
Church Office Expenses
Organ and Music
Printing, Stationery, Postage and Advertising
Other Expenses
Third Party Donations
**Governance Costs**
Independent Examiners' Fees
**Other Payments**
Purchase of Assets
Purcahse of Investments
**Major Fabric Expenses**
**Flowers and Gifts**
**Church Organisations Expenses**
**5**
**Minister's Stipend**
All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost of
all ministers' stipends and employer's contributions for National Insurance, pension and housing and
loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related
to years of service. For the year under review the minimum stipend was £32,433 and the maximum
stipend in the fifth and subsequent years is £39,856.
**6**
**Collections for Third Parties**
**£**
Hamilton Food Bank
Blantyre Terminal One
Hamilton Churches Drop-In Centre
Sense Scotland
Christian Aid
Parkinson's UK
Member to make soup weekly for Hamilton Drop-in Centre
**1,027**
757
270
33,357
**2025**
**104**
104
822
1,027
**60,906**
**10,092**
**2025**
1,159
1,926
1,283
270
2,195
4,571
1,264
7,251
4,047
517
1,065
-
**-**
-
-
**-**
**773**
**307**
151|**Total**
**£**
**2024**
104|
|---|---|
||**104**|
||3,337
3,819
4,961
501
1,112
302
2,649
30,032
868
940
1,726
220
3,000
1,186
6,111|
||**60,764**|
||-|
||-|
||-
-|
||**-**|
|||
||**1,302**|
|||
||**560**|
|||
||80|
||**£**
500
500
500
-
-
1,000
500
**2024**|
||**3,000**|
Page 9 of 10
**BLANTYRE LIVINGSTONE MEMORIAL PARISH CHURCH OF SCOTLAND - CONGREGATIONAL REFERENCE: 171080 REGISTERED SCOTTISH CHARITY NUMBER: SC004084**
## **RECEIPTS AND PAYMENT ACCOUNT FOR YEAR ENDED 31st DECEMBER 2025**
## **APPENDIX**
## **2026 BUDGET**
|**Unrestricted**
**Restricted**
**Endowment**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**Receipts**
Donations - General Fund
Donations - Other Designated Funds
Legacies
Activities for Generating Funds
Bank & Deposit Interest
Investment Income
Sub Total
Rental of Premises
Hall Rentals
Weddings/Funerals
Manse Let
Sale of Assets
Sale of Investments
Grants
Receipts from General Trustees
Other Receipts
Sub Total
**Total Receipts**
**Payments**
Cost of Generating Funds
Charitable Activities
Governance Costs
Other Payments
Major Fabric Maintenance
Flowers & Gifts
Church Organisations
**Total Payments**
**Excess of Receipts Over Payments**
**for the year Before Transfers**
**Transfers**
**Excess of Receipts Over**
**Payments for the Year**
**(28,000)**
**-**
**-**
**70,900**
**(28,000)**
**-**
**-**
-
-
**-**
**-**
**-**
10,000
-
-
500
300
-
-
-
-
100
60,000
-
-
-
-
-
20,200
-
-
10,000
200
10,000
-
-
-
-
-
-
-
-
-
-
-
-
-
4,000
100
1,000
22,700
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**42,900**
-
-
17,000
600
-
-|**Total**
**Total Actuals**
**£**
**£**
**(28,000)**
**(12,247)**
**70,900**
**72,181**
**(28,000)**
**(12,247)**
**-**
-
10,000
10,092
500
300
307
773
42,900
100
60,000
-
-
-
-
-
20,200
21,075
10,000
200
10,000
-
-
-
~~0~~
4,000
100
1,000
22,700
32,399
630
-
4,489
432
38,860
911
**2025**
**2026**
17,000
600
-
-
-
10,490
**59,935**
-
-
104
60,906
260
10,325
-|
|---|---|
Page 10 of 10