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 Mem￿TS 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 spiritt￿l 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 Pande￿ic 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 si￿Aficant 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 cO￿F￿rat¢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 ¢I￿g¢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. Ex￿nditUTe 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 Tn￿leeS 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 MeMb￿S 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 ensU￿￿al the financial
statcments ¢on]pty with Clwitie8 TnL8tee thvestmeJrt (ScotlaDd) Act 2005. the Charities
Accounts (scotla￿1) Regulations 20cifj {a8 arnelld￿) and Ihe Regul4£iow Anent Congre8ational
safeguarding the aWs of the Churth aul must tske tt&S0￿bI¢ steps for the pmeation an(Vor
Apprnv￿ by the Tn]8ttts on
and ￿&ll¢d on tsir l￿f 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 cF￿rity 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 a￿1VitieS
Investtnents
DT&wll down from ItL¥esill*DtBroker
Otber trading activities
Totsl Rtceipts
93￿73.5￿
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&8tU￿lll 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￿£[.4￿9.114)
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 ch￿th 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 fi￿d
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￿)[fi￿lIvI[stoth¢cbUTth .

Newton Mearns Parish Church
Notes to the Accounts
Year ended 31 Deeember 2025
3. A•Aly￿S o(DoD*IIo
RI￿cted
F¥¥d8
Totsi
Tot*1
WFO SthcEDel￿￿￿ QiftAid)
fjjrtAidD￿￿I0￿s
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 IOr*n Pithc)
6.105.76
79.56¥.0
93615.54
Costs of ra151Dg funds
Offeting¢ts￿l
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&6￿20
3.963.00
2655151
A175.17
565.98
fil￿89
9_373.97
98_86
s￿00
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)p￿S￿]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 S￿all JaLknn WFK) a Jllrth of the Kitk Se&%ioo xec¢1￿ £4.785 foT provithng ad￿l￿]strative
Mintst¢r'$ StlpeDd
AJJ Ch￿Ch￿r 5oxiaThl L))llycgkn Str￿JF￿0￿h1Gh￿as the tt&s of4ijllioi5tr￿ MiP¢Dds aDd anployrf$
oJJtril)Utlo￿ for DauoDal IrL5￿c4 Pston ￿ hw$￿8 (￿d. Siipd5 are pid ill accordan￿ with tk Datiolld Stip*d sc*,
wbicb ts rElated to ye3[5 of scrvitt. Fcw ts )w Y¢vthv, th¢ btrFwd ￿ £3l431 aDd the Maxllllu￿ Sti￿lld {in th¢ fitth
a￿lSUi￿￿￿t yeus) was￿9.150.
io

Newton Mearns Parish Chureh
Notes to the Accounts
Year ended 31 December 2025
IDVUtments
Gthl(l•ssl
M*rkei
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￿ f￿d
SJ65.39
4.594.94
9.9(A>.33
5,365.39
000
9.960.33
TotAi lovtti￿￿i
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 le￿￿d
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#tkt￿blfwdfjl 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¢
GI￿g0W 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 frXArt￿lbS 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