WEST CALDER AND POLBETH PARISH CHURCH OF SCOTLAND ( Formerly West Kirk of Calder ) CHURCH OF SCOTLAND FINANCIAL ACCOUNTS & REPORT for the period 1st JANUARY to 31st DECEMBER 2025 Scottish Charities Number: SC004703 Congregational Number: 010143 REFERENCE & ADMINISTRATIVE INFORMATION Charity Name: Charity Number: Congregational Number: Contact Details: West Kirk of Calder (Church of Scotland) SC004703 010143 Treasurer. Mr Neil Webster A: 27 Hartwood Road , West Calder, West Lothian. EH55 8DG E: webstern65@gmail.com 077 32 553027 Principal Office Bearers: Minister: Session Clerk: Treasurer: Rev. Dr. Jonanda Groenewald Mrs Alison McNaught Mr Neil Webster Independent Examiner: Mr David Jewell-smith Bankers: Royal Bank of Scotland, Livingston (A) Branch, 4 Almondvale South, Livingston, West Lothian, EH54 6NB Trustees: Members of the Kirk Session: Rev Dr Jonanda Groenewald Alison Baxter Alistair Farquhar Douglas Horn Evelyn Paterson Hazel Tod Juanita Allan Angus Baxter Loma Graham Alison McNaught Jean Pringle May Arnott Elizabeth Dyer Beryl Henderson Stewart Munro Alan Redmond Elders Emeriti who are no longer Trustees: Jill Murray West Kirt of CalderAnnual Accounts & Report 2025 WEST KIRK OF CALDER_ TRUSTEES ANNUAL REPORT, YEAR ENDED 31st DECEMBER 2025 The trustees present their annual report and financial statements of the charity for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accounting policies and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland effective from 1st January 2019. Objectives and Structure The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. 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 a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. The church is administered in accordance with the terms of the Unitary Deed of Constitution. Members of the Kirk Session are the Charity Trustees. The West Kirk of Calder operates five discrete committees formed to ensure the continuation of the work required to encompass all aspects of church life. They are Stewardship and Fellowship (including Finance), Property, Mission, Pastoral Care and Administration & Communication. Each Committee has a convenor who is responsible for reporting to the Kirk Session and for coordinating the work of the committee. The West Kirk of Calder was linked with Polbeth Harwood Parish Church until the Union of the two Parishes with effect from 1st January 2026. Achievements and Perforniance A variety of social and fundraising activities were organised during the year and included Kirk's Café events. 'Beyond Kirk Walls, services in Dickson Court and Burngrange Care Home were held regularly throughout the year. The hugely successful eleventh annual holiday club for primary school children was once again run in conjunction with Polbeth Harwood Church attracting over 70 children for a week of crafts games and drama culminating in the Friday evening show for parents and friends. Following the successfvl installation of the relevant Audio Visual equipment the West Kirk of Calder now has the facility to live stream weekly services, funerals, weddings and other special services.The redesignation of the North Merchiston Fund was applied to this cost in accordance with instruction from the Finance Committee to develop work in the parishes and to highlight the work of the church in the local communities. Financial Review Our donations for 2025 saw an increase of 5 % over the prior year . This increase was attributable to an increase in fvnds collected from the WFO scheme,tax recovered on Gift Aid Donations (timing difference) and ordinary offerings Gift Aid donations decreased by 10 % over the prior year.This decline is to be addressed during the 2026 year. Our expenses have remained relatively consistent over the prior year with the exception of Fabric costs, attributable mainly to the refurbishment of the Manse( £ 72 950) The repair to the Church included an upgrade to the audio-visual system ( £ 5021) . A portion of the cost was offset by the redesignation of the North Merchiston Fund. We were presented with a hefty electricity bill ( £ 3503) during July 2024 by our energy provider E-on Next , claiming arrear charges going back to October 2023 . It was challenged and a credit note processed during the year . This overcharge in the prior year has resulted in a substantial reduction in heating and lighting cost for the current year. Unrestricted income increased from £77,643 in 2024 to £90,466 in 2025, which includes monies from the Consolidated Fabric Fund towards the cost of Church repair and the Manse. There was an increase in unrestricted expenditure from £86,333 in 2024 to £ 141,286 in 2025, which includes the refurbishment of the Manse, resulting in a deficit of £ 50,821 for the year. (2024 - £ 8,690) West Kirt( of Calder Annual Accounts & Report 2025 Reserves Policy It is the trustees, policy to hold reserves at least at a level to meet the reasonable foreseeable financial needs of the parish. This is in conjunction with the underlying expectation that payments will be managed at a level which will broadly equal receipts. To meet unforeseen circumstances, the aim is that unrestricted funds at the end of a financial year should be at a level which could meet a minimum of three (3) months, normal expenditure, and that funds restricted to fabric expenditure should be sufficient to meet an emergency repair. Details of current reserves are to be found in Note 2 on page 8 and in the Appendix to the financial statements on page 10. At present, there are sufficient unrestricted reserves to meet the minimum three (3) months, normal expenditure and sufficient unrestricted reserves to meet, or begin to meet, most emergency fabric repairs. 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 must reflect the financial position of the Church at any given 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 the current Regulations for Congregational Finance as approved by the General Assembly of the Church of Scotland. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf: Session Clerk Alison McNaught Signature: Date: West Kirk of CalderAnnual Accounts & Report 2025 INDEPENDENT EXAMINER'S REPORT- TO THE TRUSTEES OF THE WEST KIRK OF CALDER Charity: Charity Number: Congregational Number: Period: West Kirk of Calder (Church of Scotland) SC004703 010143 1 St January to 31 St December 2025 Type: Receipts & Payments Accounts I report on the accounts of the Charity for the year ended 31 St December 2025, which are set out herein. Respective Responsibilities of Trustees and the Independent Examiner The Charity's Trustees are responsible for the preparation of the accounts in accordance with the Charities & Trustee 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 Regulations 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 any particular matters have come to my attention. Basis of the Independent Examinerfs 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 a 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, as applicable. 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: Which gives me reasonable cause to believe that in any material respect, the requirements: (a) To keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations" and (b) To prepare accounts which accord with the accounting records and comply with Regulation 9 of the Accounts (Scotland) Regulations 2006 have not been met, or To which, in my opinion, attention should be drawn to enable a proper understanding ofthe accounts to be reached. Signed: Name: Mr David Jewell-smith 5 Manse Brae , Longridge . West Lothian . EH47 8NZ Address: Date: West Kirt of Calder Annual Accounts & Report 2025 WEST KIRK OF CALDER- RECEIPTS & PAYMENTS ACCOUNT YEAR ENDED 3111212025 RECEIPTS RECEIPTS & PAYMENT ACCOUNT- YEAR ENDED 31st DECEMBER 2025 RECEIPTS NOTE UNRESTRICTED FUNDS 2025 RESTRICTED FUNDS 2025 ENDOWMENT FUNDS 2025 TOTAL 2025 TOTAL 2024 Donations 45.241.59 45,241.59 43,107.75 Legacies Acb"vities for Generating Funds 3,039.27 3.039.27 3,115.52 Bank & Deposit Interest 205.07 205.07 897.54 Investment Income (G/F Dividend) 5,755.61 5,755.61 5,755.61 Sub Total 54,241.54 54,241.54 52,876.42 Rental of Premises 1,767.50 1,767.50 3,678.75 Sale of Assets 540.00 540.00 Sale of Investments Grants - North Merchiston Fund 1,850.00 1,850.00 Receipts from General Trustees 26,611.06 26,611.06 15,340.32 Other Receipts Sub Total 5,455.52 5,455.52 5,747.94 36,224.08 36.224.08 24.767.01 TOTAL RECEIPTS 90.465.62 90,465.62 77,643.43 PAYMENTS PAYMENTS NOTE UNRESTRICTED FUNDS 2025 RESTRICTED FUNDS 2025 ENDOWMENT FUNDS 2025 TOTAL 2025 TOTAL 2024 Cost of Generating Funds (150.21) (150.21) (150.21) Charitable Activities (127,926.50) £ (13,209.68) £ (141,136.18) £ (86,183.20) Governan￿ Costs Purchase of Investments TOTAL PAYMENTS £ (128,076.71) £ (13,209.68) £ (141,286.39) £ (86,333.41) TRANSFERS TRANSFERS NOTE UNRESTRICTED FUNDS 2025 RESTRICTED FUNDS 2025 ENDOWMENT FUNDS 2025 TOTAL 2025 TOTAL 2024 From General to Non-church Fund TOTAL TRANSFERS Deficit for the year, Excess of Payments over Receipts for the Year (37,611.09) £ (13,209.68) £ (50,820.77) (8,689.98) West Kith of Calder Annual Accounts & Report 2025 WEST KIRK OF CALDER_ STATEMENT OF BALANCES AS AT 31st DECEMBER 2025 STATEMENT OF BALANCES- AS AT 31st DECEMBER 2025 BANK & DEPOSIT BALANCES NOTE UNRESTRICTED FUNDS 2025 RESTRICTED FUNDS 2025 ENDOWMENT FUNDS 2025 TOTAL 2025 TOTAL 2024 Bank & Deposit Balan￿S BIF £54,174.13 £15,281.94 69,456.07 78,146.05 Movements for the Year (37,611.09) £ (13,209.68) £ (50,820.77) (8,689.98) Bank & Deposit Balances CIF 16,563.04 2,072.26 18,635.30 69,456.07 INVESTMENTS AT MARKET VALUE NOTE UNRESTRICTED FUNDS 2025 RESTRICTED FUNDS 2025 ENDOWMENT FUNDS 2025 TOTAL 2025 TOTAL 2024 Investments & Market Value - Fabric Fund (11,363, Units, Cost: £49,997.20) Investments & Market Value - General Purpose Fund 7,991 Units, Cost: £27,127.98) Investments & Market Value - Bill Russell Legacy (General (18,156 Units, Cost: £91,324.68) Investments & Matket Value - Major Projects (Fabric) (1,081 Units, Cost: £5,437.43) Investments & Market Value - Hetty Maclntyre Legacy (General) (3,860 Units, Cost: £19.068.40) Investments & Market Value - Bella Kirk Legacy (Hall Project) (183 Units, Cost: £904.02) TOTAL 78,177.44 78,177.44 72,495.94 54,978.08 54,978.08 50,982.58 124,913.28 £ 124.913.28 £ 115.835.28 7.437.28 7,437.28 6,896.78 26,556.80 26,556.80 24,626.80 1,259.04 1.259.04 1.167.54 293,321.92 £ 293,321.92 £ 272,004.92 DEPOSIT FUND NOTE UNRESTRICTED FUNDS 2025 RESTRICTED FUNDS 2025 ENDOWMENT FUNDS 2025 TOTAL 2025 TOTAL 2024 General Congregational Purposes TOTAL 6,643.72 6,643.72 6,361.09 6.643.72 6,643.72 6,361.09 The accounts were approved by the Kirk Session on: . 2026. For and on behalf of the Kirk Session Signed: Name: Position: Alison McNaught Session Clerk Elizabeth Dyer Trustee Date: West Kirt of CalderAnnual Accounts & Report 2025 WEST KIRK OF CALDER- NOTES TO THE ACCOUNTS 2025 1. Trustee Remuneration & Related Party Transactions NOTES TO THE ACCOUNTS- YEAR ENDED 31st DECEMBER 2025 TRUSTEE REMUNERATION & RELATED PARTY TRANSACTIONS During the year- 1 Trustee received / incurred expense payments totalling £ 9940.18, as set out below. NAME ACTIVITY AMOUNT Rev Dr Jonanda Groenewald Ministerfs Travelling Expenses 2,329.92 Rev Dr Jonanda Groenewald Ministerfs Expenses (Mobile, Landline, General) Ministerfs Expenses (Expenses associated with Manse move ) 713.33 Rev Dr Jonanda Gr￿neWald 6,896.93 TOTALS 9,940.18 No Trustee, or person related to a Trustee, had any personal interest in any contract or transaction entered into by the Church during the period. 2. Movement of Funds MOVEMENT IN FUNDS AT 3111212024 RECEIPTS PAYMENTS TRANSFERS AT 3111212025 UNRESTRICTED FUNDS Designated Fabric Fund (2,135.28) 26,611.06 £ (24,475.78) Reserve Fund 12,000.00 10,005.14 £ (12,004.72) 10,000.42 Designated Sunday Club Fund 33.68 2,044.58 (157.80) (1,427.08) 493.38 General Fund 44,275.73 51,804.84 £ (103,443.13); 13,431.80 6,069.24 Sub Totsl 54.174.13 £ 90.465.62 £ (128,076.71) 16.563.04 RESTRICTED FUNDS Flower Fund 293.01 293.01 Outreach Fund (incl. Holiday Club) 1,433.02 1,433.02 Capital Projects Fund 12,954.94 £ (12.954.94)1 £ Pastoral Care Group Fund 346.23 346.23 Charities / Non-church Fund 254.74 (254.74) Sub Total 15,281.94 £ (13,209.68) 2,072.26 ENDOWMENT FUNDS None Sub Totsl TOTAL FUNDS 69,456.07 90,465.62 £ (141,286.39) 18.635.30 Purposes of Designated Funds Fabric Fund: the Trustees have set aside funds for the maintenance of the Church estate (Church, Hall and Manse). Reserve Fund: it has been the policy of the Trustees to maintain a Reserve Fund of £12,000, which should be sufficient to cover Church costs for a three (3) month period, as well as any unforeseen expenditure, as ne￿ssary.An addttional £2,000 has been transferred to the Reserve Fund in Februa 2026 to brin the balance to the re uired £12,000. Sunday Club Fund: is administered by the Sunday Club and re￿iVed income from retiring collections in the Church and subscriptionslofferings. General Fund: is used for general receipts and reMIttan￿S in relation to the Church. West Kith of CalderAnnual Accounts & Report 2025 Purposes of Restricted Funds PURPOSES OF RESTRICTED FUNDS Flower Fund: used to provide flowers for display during Services of Worship (NB: generally flowers are donated by Members of the Congregation). Outreach Fund: used solely to manage receipts and disbursement for agreed Outreach Projects, from 2017 this included the Holiday Club. Capital Projects Fund: specifically used for larger projects for the Church buildings. Pastoral Care Fund: used to manage receipts and remittances in respect of pastoral care activities, the Pastoral Care Fund is managed and administered by the Pastoral Care Convenor. charities l Non-church Fund: used to manage re￿iptS and remittances in respect of charities I non