The Cburch of Scotland Newton Mearns Parish Church of Scotland Report and Accounts for the year ended 31 December 2025 Congregation No: 160878 Scottish Charity No: SC004219
Newton Mearns Parish Church Contents of the Report & Accounts Year ended 31 December 2025 P¥e Reference and Administrative Information Report of the Trustees Report of the Independent E]Der Receipts and Payments A¢¢ouDt StatemeDt of Balallces Notes to A¢¢ounts 9-11
Newton Mearns Parish Church Reference and Administrative Information Year ended 31 December 2025 Charity Name: Newton Mearns Parish Church Cl)arity Registration Number: SC(XH219 Congregation Reference No: 160878 Contsct Address.. The Churth Office 242 Ayr Road NeNvton Mearns Glasgow G77 6AA Trustees 'I'he Kirk Session consists of 28 active elder4 8 men and 20 wome Kirk Session - Active Elders: W Bain H Brodie C Carnlichael A Crusher K Fish F Hamilton M Macfie M McIntyre K Milligan E Mordn S Rocke C Cameron A Dunn L Knox S Jackson C Marshall M McLaren L Mo1¢5head l Munro B Sanderson GGarn C Love J McGregor S MacLeod R Moleshead S Patcrson I Sanderson PriDcipal Office-Bearers Minister: Vacant Interim Moderator: Revd Catherine Beattie Session Clerk: Mrs. l Munro Church Treasurer: Mr. G Dunn Independenl miner Anwdeep Kalsi CA Stevcnson & Kyles Chartered Accountants 25 Sandyford Place G1&5gow G3 7NG Bankers Bank of Scotland 244 Ayr Road Newton Mearn5 Glasgow G77 6AA
NeivtOD Mearns Parish Cburch Report of the Trustees Year ended 31 December 2025 Structure, Governance and Management The trustees present their annual report aDd financial 5tat¢ments of the charity for the year ended 31 Deccmbcr 2025. Governing Document The congregation is a registered chatity, number SC004219 and is admiIllstered in accordance with th¢ tern of the D¢¢d of Constitution (Unitary Forn]) and is subject to tELe Acts and Regulations of the General Assernbly of the Church of Scotland. Recruitni¢DI and Appointnjcnt of Tru5tccs Members of the Kirk Session the ckwity trustees. The Kirk Session mernbe are the elders of the church and are chosen from those MemTS of the church who are considered to have the appropriate gifts and skills. The minister is elected by the congregation and inducted by CSbytery. Interim Moderator Revd Catherine Beattie w&s aptx)inted by the Presbytery. Organisational Structure The Kirk S¢ssion, which meets DAne tim¢5 a year, is responsible for spirittl and temporal affairs within the church. Risk manag¢m¢nt Th¢ Trustees have a duty to identify and ieview thc risks to wbich the clwlty is exp05cd and to ensure appropriate controls are in place to provide re&sonable assurdnce against fraud and eTTor. The Trustees havc assessed that the following constitutr the major risks to which tbe cbarity is exposed. The Church of Scotland General Assembly of May 2019 voted to accept the plans set out in three reports which aimed to enact significant ¢hang¢s in the operations of the Church. It is expected that over the next few yews. these plans will enact rndicai changes in the way that decision-making and resources are d¢ploy¢d in furth¢rADg the mission of the Church broadly but also in the local n]issions of individual parishes. It is expected that several locaI parishes may be merged as part of these chaJ]ges, but it is not knoThm yet exactly how and when this will take effecL In the short term the 'I'ru5fr¢5 arc wnfident that the parish will continu¢, but until the facts of thc r¢organisation are know there is some uncertainty over the future. A5 with many congregations, there continues to be a serious challenge in attracting or retaining younger members in the parish, leading to an aging congregation and ultimately rcduc¢d number5 attcnding rcgular woiship. liurthermore. the Pandeic forced the church to be closcd for significant periods but has also had the effect of further dUCIng the number of parisl)ioners regularly attending services. The contrtbutions of tbe members of the parish help to pay for the maintenance of the building and the Giving to Grow allocation to the Church of S¢odanQ as well as supporting our activities in our community at Newton Mearns. ReductiODS in regular attendance is cause for concern in thc long tcmi. The T¢5 are satisfied that the financiaI risk is mitigated by income from othcr sources for the time being, whil¢ iKing mindful of the n¢¢d to addre&s the long-terni impllcations. As the charity holds siAficant investments in the stock markeL it is exposed to the curent volatility of that market. Any shock to the market could crode the value of the investments held and reduce the income received from tbcm. Thc Trustccs have engaged thc scrviccs of investment managers to look after the portfolio in order to manage sucb risks and mitigate any effects arising.
Newton Mearns Parish Church Report of the Trustees Year ended 31 December 2025 Objectives and Activities The Church of Scotland is Trinitarlan in doctrin¢, Refornied in tradition and Presbyterian in polity. It exists to glorify God and to work for th¢ 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 0p1¢ in ev parish of Scotland through a territorial ministry. It cOFrat¢S witb other Churches in various ecumenical bodies in Scotland and ixyond. lThe congregation consists of approximately 300 members with a regular worshxpping congregation of about 60. The Kirk Session consists of 28 active elders. 8 men and 20 women. Sunday morning worship is conducted at 10.30am. Traditionally, the Sacrdmcnt of Holy Communion is celebrated four times a year and at Easter. There are several organisations that ar¢ coDnectcd to the Church including the Guil¢ Church Choir and the Boys, Brigade. Our uniforni orgaDi5ations fom) a vitsl part of OUT Church life and continue to flourish. The Boys, Brigade has in the region of 80 boys across a]1 sections and regularly excels in District and Battalion compctitions. Unifonned organisations include Guides and BTownies. In addition to our own BB Company. Guild and Badminton Club, our halls are well used by many gTOUPS. We have dance and music groups covering all age groups from toddlers to adults. Pilates, Theatre Company. Irish Dancing. Yog4 Karate, Taekwondo, Fast Renfrewshire U3& Adult Art Classes, Singing for the Brain and a Gaelic toddler group aTe just a few of our other popular activities amongst a wide range of interest groups. AchAevements and Perforniance The Church is ideally placed at the cetEtre of the community and there has been a sigDificant focus on developing closer link5 with thosc living and working in the area. This resulted in the Church and l]alls being widely used by the organisatioDS, societivs and ¢lubs mentioned above, as well as for social events like children's parties. Ibe continuing number of new houses being built in the area challenges our outreach work. Thc minister carried out r¢guIar chaplaincy work and visits are made to carc homes in the parish. We regularly review the natute of our worship and have and will continue to irnplement ¢Ig¢S that enhance the spirttual expetience of the congregation. Social Activities Coffee Momings are held on the first Saturday of each month and are hosted by different church organisations and Collllnittees. These coffee mornings vary in nature as each bosting group adopts a theme or idea. "I"hese continue to be well attended by church memttrs and n]emEKrs of th¢ local cotnmunity alike. The Coffee Mornings promotc fellowship and raise money for varAOUS clwities.
Newton Mearns Parish Church Report of the Trustees Year ended 31 December 2025 Financial Review The principal source of income is regular offerings from memb¢TS and the tax recovered on offerings from tbos¢ members who have signed a gift aid c¢rtifi¢ate. The majority of our offerings are received by way of standing ordu, creating some slability in these receipts. The other principal source of r¢¢urring income is rental income received from letting Church property. Hall lets continue to b¢ an e&sential and thtiving 50urcc of incorne for the church. Expenditure on charitable ac11viti increased from 2024, with the incre&se rnainly due to the increased cost of utilitie& electricity and gas. Cost of Ministries and Mission aIso increased substantially from 2024. ExnditUTe on fabric r¢pairs and maintenance showed a small incre&s¢ from 2024. Investment Poliey 2nd Perf0rn12nce While some modest funds Lontinue to be invested with the Cburch of Scotland Investors Trust, we now use Rathbones to manage the majority of our iDvestments. The total value of our investments AS now over £1.89m. "lThe investment portfolio is reviewed rcgularly by Rathbones and presentatiorjs are madc to the TrL on perfornjance and makeup of the wrtfolio. The TnleeS have confirnied that they have confidence in thc way in which RathFx)nes are managing the funds. R¢s¢rves Policy The charity trustees have considered the resctves required and have tsken into account their current and flkn liabilities. li is the Trustees, w)licy lo hold reserves of approximately six months, expenditure including designated funds. At the yw end the Church held u]]restricted liquid funds of £69k (including balances held by the Investment Brok). currently behind requir¢ments. The cash flow irnplications of this are regulaTly addr¢s5d by the Board of Tnth.
Newtoll Mearms ParAsh Chureb Report of tbe Trustee8 Year ended 31 December 2025 Statement of Tnistee8' Resp)n8ibilitRs enable an appreciation of the ttanwtiODS of the ChurdL duzing the financial ycaT. The MeMbS of the Kiik Session 8Tr rwyjthle for keeping pyoper a¢UntIng Tccords Whic on reque5¢ reflcct the finallcial tmmtton ofthe Church at that timG This must be dotr to ensUal the financial statcments ¢on]pty with Clwitie8 TnL8tee thvestmeJrt (ScotlaDd) Act 2005. the Charities Accounts (scotla1) Regulations 20cifj {a8 arnelld) and Ihe Regul4£iow Anent Congre8ational safeguarding the aWs of the Churth aul must tske tt&S0bI¢ steps for the pmeation an(Vor Apprnv by the Tn]8ttts on and &ll¢d on tsir lf by.. Mr5. 1 MUD Session Clerk
Independent Examiner's Report to the Trustees of Newton Mearns Parish Church I r¢port on thr accounts of the tharity for th¢ y¢ar ¢nd¢d 31 December 2025 which are set out on pages7to 11. Respeetive responsibilities of trustees and examiner The charity's trustees are responsible for the prepardtion of the accounts in accordanrK with tbe ternis of the Charities and I'tee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (&s amended). The cFrity trustees considerthat thc auditrequirement of Regulation 10(l)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts &8 required under section 44(IMc) of the Act and to state whether particular matters have come to my attenlAOn. Basis of independent eLwniner's statement An examination is carried out in accordance with Regulation I l of the Clwities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accouDts presented with those records. It also includes consideration of any unusual items or disclosure5 in the accounts and seeks explanations from th¢ trustees concerning any such matter5. The procedures undcrtaken do not provide all the evidence that would be required in an audiL and consequently I do not expTess an audit opinion on the view given by the accounts. Independent examin¢r's statement In the course of my examinatio no matter b&s come to my attention: which gives me reasonable cause to lieVe thaL in any material respecL the requir¢m¢nts: to keep accountiDg Tecords in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and to prepare accounts which accord with the accounting records and Comply with Regulation 9 of the 2006 Accounts Regulations (as arnended) have not been meL or 2. to whtch. in my opinion, attention sbould be drawn ID order to enable a proper understanding of the accounts to b¢ reached. Amardeep Kalsi CA Ind¢p¢nd¢nl Examiner Stevenson & Kyles Chartered Accountants 25 Sandyford Place Glasgow G3 TNG Date: Is
Newton Mearns Parish Church Recei ts and Pa ments Account Year ¢nd¢d 31 D¢c¢DJb¢r 2025 Uxrtsti¢ltd Res¢rltted Fadow•ent FuDd5 Tothl 25 Totsl 2024 2025 2025 Nole R¢c¢ipts Donations MI legacies Charirable a1VitieS Investtnents DT&wll down from ItL¥esillDtBroker Otber trading activities Totsl Rtceipts 9373.5 545.94 l J91.76 80.0(X).00 56 56825 231121.49 93.615.54 545.94 1.391_70 80.LK)O. 56.568.25 232 121.49 79,568.08 383.00 1.391.76 95,000.00 51792.50 229.135.34 Raising fuTrJs Cbalitsbk activities und8 plattd ITjV&8tUlll Broker o. 238298.86 238.298.86 214296.43 0.00 0.00 0.00 -l.atsl Paywtnts 243 098_86 243 098.86 219.096.43 et Ttceipts I Ipymcmtsl before traasfers (JO,977J {10.977.37) 10.038.91 Tr*Msfen Surplus l(dtfftitl for tb¢ yur 10 977_37 0.00 10 977.3 D.(Kl 10 038.91
Newton Mearw Path Churl Statemenl of Balante5 At 31 December2025 T•f#l o. 76115 fxl 10.031SI J7 le£[.49.114) 22 . 1746347.64 co oiwj )5 113486.41 MrGDu
Newton Mearns Parish Chur¢h Notes to the Accollnts Year ended 31 December 2025 B•sis o(A¢¢ouDIiDI by th¢ Gclleral Assernbty of the chth of Scotland irL2016. l Muvt]DeDts ID Fullds AtlJ4• Al 31 Dt¢ Atteipts P•)rntDts TT*ll4fert UllTe5tri(ted fuDd5 General fimd 801. 16 801.06 121.49 231121.49 5.823.69 5.8¥.69 1243.(IX.86 0.00 Rtitrlettd fuDdB Buildin8 fuDd Mullbus fid 0.00 00 .00 0.00 0.00 K•dowmcDt fuDd5 0.00 Total ba¥kfuJ 16 80106 243 Q98.86 0.00 BuitdLDE fimd. lThi5 isa asstmwith S5)[filIvI[stoth¢cbUTth .
Newton Mearns Parish Church Notes to the Accounts Year ended 31 Deeember 2025 3. A•AlyS o(DoDIIo RIcted F¥¥d8 Totsi Tot1 WFO SthcEDel QiftAid) fjjrtAidDI0s 1426.Ih) 49.172.00 117fA>.01 4.080.00 2,426 00 49.172.00 11760.01 4.080.00 0.00 25 577.53 93,615 54 3.606.¢JO 52925.(K) 14,529.62 2.401.70 OrdwOfferiD8S IOrn Pithc) 6.105.76 79.56¥.0 93615.54 Costs of ra151Dg funds Offeting¢tsl 0.00 Ch8rit4blt 4¢tlvlt Moysr¢i¢s& Missi(m 80,5(xi.rNI 4.650.(MJ 853.50 4.061.15 663L¥>.49 2&620 3.963.00 2655151 A175.17 565.98 fil89 9_373.97 98_86 s00 4,650.00 853.50 4.06J.15 66.gYX>49 246tKJ20 3,963.00 2(552 5t 175.17 565 98 102.89 937397 8298 86 70.848.(K) 8J48.UO 2215.03 260.80 64.203.94 26.567.47 3.675.OD 18.914.51 6.013.14 75.(K) 8.IM4.79 5.130.75 214.296.43 Pu)pS]Y Othwstaffi4 ccsts Couttcil'fax Oig3D & tDUSiC 23 plated with iuvestmtDt broktr5 0.00 Govtrnilltt cthts 4.8DD.00 243.098.86 243.09S 86 219 096.43 S. Trustee Rcmullcrallv •od Relatrd Pthy Tn&M¢iioMs COUD¢iJ tsx of£3,963. kn Jditth MTS Sall JaLknn WFK) a Jllrth of the Kitk Se&%ioo xec¢1 £4.785 foT provithng adl]strative Mintst¢r'$ StlpeDd AJJ ChChr 5oxiaThl L))llycgkn StrJF0h1Ghas the tt&s of4ijllioi5tr MiP¢Dds aDd anployrf$ oJJtril)Utlo for DauoDal IrL5c4 Pston hw$8 (d. Siipd5 are pid ill accordan with tk Datiolld Stipd sc, wbicb ts rElated to ye3[5 of scrvitt. Fcw ts )w Y¢vthv, th¢ btrFwd £3l431 aDd the Maxllllu Stilld {in th¢ fitth alSUit yeus) was9.150. io
Newton Mearns Parish Chureh Notes to the Accounts Year ended 31 December 2025 IDVUtments Gthl(l•ssl Mrkei Valut at •A-J-2$ 31 201$ C051T IllCOll COSITGtoNth Fulld 4,711.56 53,691.08 1687.942 1,746J47.6¢ 140.55 4.208.00 259 8789 174 326.37 85.16126 259.987.89 285 161.26 17&674 95 4.852.14 57.sYn.og 1837 D95.(K) 1899 .22 Held In respttt of: Ullrestiittsd Fll•ds tknign¢d orBaD fund 671. 1.729.716Jl 1736,387.31 1565.981 6.ID5.02 84J95.28 17 259.987.89 674 95 1.883.783.87 259 987.19 285 161.26 17 1.889.888.89 Restrltttd BuildmB fwmi Mtti)b fd SJ65.39 4.594.94 9.9(A>.33 5,365.39 000 9.960.33 TotAi lovttii 47.64 259 85.J61.26 87.89 67495 1899.849.22 25 IDvrstmtDt brok¢r te0•t P4fwd 113.486.41 {259.987.891 285,161.26 123.931.(171 225.495.75 (199.149.831 132.173.5X) (8,127.761 Gain1(]$) on sale FuDds led 23,947.95 195.(M)O.Th)) 47J66.22 13.219 82 18O,LX)O.(yJI 41,367.75 8daDGGS cltwd 63 280.35 & CfAitctlow forThird Partk C(Al#tktblfwdfjl l Jallwy2025 s¢ill 10 4.656.72 6,215.72 Colltcted in y•r: A¥e C¢)tyctrn F¥61%4wd Hospital T¢ Furjd LodgJDg Hous¢ MI CbtSStsan C31utDsCabiD Cosgro Cat¢ GIg0W M¢ts VdkYt[ M¢41s Mu5LC UL Ibc McaTLS &.35 541.15 844 05 554.8 14.NJ 828.75 150.iKI 000 534.20 656.50 701.35 605.80 1.305.30 0.00 0.00 0.00 0.00 1 12(k.40 7.841.55 13 10 4.100.80 520.95 765.85 420.80 485.60 Maonil)anCaJK Scotusb NetWTrt frXArtlbS iucbfidrtn SiM8iM8 tOT th¢ Btaill Watet Aid Paid omt l• year. 16.462.(b) {&842.10) Co]kctionE CIM w 31 D¢(g4lltrJ21f25 tol*padout 6 036.21