Newarthill and Carfin Parish
Church of Scotland
RECEIPTS AND PAYMENTS ACCOUNTS
For the Year ended 31 December 2025
Congregation No: 171153
Charity No: SC 005427
Mission Statement:
To project the Gospel of Christ into the community through faith, fellowship, and love.
Newarthill and Carfin Parish, Church of Scotland Trustees’ Annual Report Year ending 31 December 2025
Page 1
Reference and Administrative Information
| CharityName: | Newarthill& Carfin Parish, Church ofScotland |
|---|---|
| CharityRegistrationNumber: | SC 005427 |
| Congregation Reference No: | 171153 |
| ContactAddress: | Ann Pickering, Session Clerk c/o 6 Caledonia Drive, |
| Newarthill,Motherwell,ML15JN. |
Trustees
Mrs Laura Jean Fleming (Interim Moderator) Andrew Affleck James Burns(retired Apr 25) Ann Pickering Margaret Armstrong David Cameron Selma Rutherford Isabella Brownlie Gillian Haggart Catherine Scott Janette Bryce Jessie Love Allan Webber
Principal Office-Bearers Minister: The charge is in vacancy Interim Moderator Laura J Fleming Interim Minister Rev. Muriel Pearson (appointed October 25) Session Clerk Ann Pickering Church Treasurer: Vacancy Finance Convener: Ann Pickering
| Independent | Examiner | SarahHollis |
|---|---|---|
| Chartered Accountant | ||
| Hollis Accounting Limited | ||
| 3 Melville Crescent | ||
| Edinburgh | ||
| EH3 7HW | ||
| Bankers | RoyalBankofScotland | |
| Hamilton Road Motherwell | ||
| ML13DA |
Newarthill and Carfin Parish, Church of Scotland Trustees’ Annual Report Year ending 31 December 2025
Page 2
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
The Kirk Session members are the Elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The Elders and Minister are charity Trustees and have confirmed that they: believe the fundamental doctrines of the Christian faith; promise to seek the unity and peace of this Church; uphold the doctrine, worship, government, and discipline thereof; and to take their due part in the administration of its affairs. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The church is currently in vacancy. The Presbytery of Forth Valley and Clydesdale appointed Mrs Laura-Jean Fleming to be our Interim Moderator in September 2024.
Organisational Structure
The Kirk Session is moderated by the minister or appointed Interim Moderator and meets monthly except for July, August, and December, unless otherwise intimated.
Objectives and Activities
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 integral function of our Church is to draw people together in the worship of God and to extend care and love into the community in mission and pastoral work. It is a condition of membership that a person requires to be admitted on profession of faith.
Achievements and Performance
Worship services continue to be central to the life and heart of our church and are open to all, as is the provision of pastoral support and inclusion in church-based activities.
The integral function of our Church is to draw people together in the worship of God and to extend care and love into the community in mission and pastoral work. It is a condition of membership that a person requires to be admitted on profession of faith. Worship services continue to be central to the life and heart of our church life and are open to all, not solely church members, as is the provision of pastoral support and inclusion in church-based activities. The Church of Scotland has an open communion table to members of any branch of the Christian church.
Page 3
Newarthill and Carfin Parish, Church of Scotland Trustees’ Annual Report (continued) Year ending 31 December 2025
Throughout 2025, we celebrated as 3 adults were baptised, 5 members were admitted to membership by profession of faith, and 1 member was admitted by resolution of the Kirk Session. Additionally, 2 new members were admitted by transfer certificate and 1 member transferred out to another Church of Scotland congregation. Sadly, we lost 12 of our committed and loyal members throughout 2025. The deaths from our membership and fellowship significantly impacted us all, as they were beloved having served loyally and provided dedicated membership. We pay tribute to all who have left an indelible mark on the life and witness of our church. We are thankful for their service and legacy and continue to mourn and grieve their loss. As of 31 December 2025, the total number on the communion roll was 141 and the supplementary roll was 91. We provide regular opportunities for worship, celebration, and the teaching of the Christian faith. Our Sunday morning public worship services provide appropriate ceremonies to mark or celebrate special times of life such as baptism, marriage and funerals. We also provide opportunities to mark or celebrate local and national events such as Thanksgiving, Dedication, Remembrance and others as appropriate and as occasions arise.
We regret that we have no children who regularly attend church, but we are committed with our cluster partners to develop mission to families, children and young people.
In May, we were delighted to jointly host an Ecumenical Service to mark Pentecost Sunday with our neighbouring congregation of St Teresa’s RC Church. The service was conducted jointly by Jim Paxton, our Locum, and the Parish Priest, Fr. Kieran Hamilton. Fellowship over tea and cakes was held in Newarthill and Carfin church hall before we processed together to St Teresa’s for a service of worship. This has now become an annual event.
We uphold as a congregation the aim of promoting unity among the world’s Christian churches and we are pleased to play our part in publicly recognising each other as Christians and as children of God in Christ (Galatians 3: 25-28). We recognise each other as brothers and sisters in Christ, and we wish to express our friendship and respect for one another as fellow Christians, citizens, and partners in announcing the Kingdom of God in our land.
Our Locum, Elders, and Interim Minister provide ongoing spiritual counselling, advice, and support to all living in the Parish, and to our membership during our quarterly elder district visits. Church members continue to deliver the church flowers to those in the Parish identified as celebrating a special occasion, suffering through illness, bereavement or just as a simple reminder to those unable to attend worship or participate in church-based activities.
Our adult organisations of Indoor Bowling Group, Thursday Coffee Morning Group and The Church Choir continue to flourish and are welcome opportunities for the enrichment of church life and fellowship.
Page 4
Newarthill and Carfin Parish, Church of Scotland Trustees’ Annual Report (continued) Year ending 31 December 2025
We offer our halls for use to the Parish and to individuals and groups who need and request this service. The church's commitment to community is to encourage outside organisations to use its buildings. The halls continue to be offered on a regular hall letting basis to the Rainbow Guides, Brownies, and Guides, the AA group, and The Wee Mobile Foodbank, which has an established base and storage facilities provided within the church premises.
This Foodbank continues to provide essential basic food items to the neediest in our local community, across Lanarkshire and beyond, and as a congregation we provide active support with ongoing food and monetary donations to support their work.
Going forward, however, we require to think carefully and proactively about how we can best promote our buildings for wider use, while ensuring the buildings are used safely and appropriately.
Forth Valley and Clydesdale Presbytery Mission Plan discussions have started with our cluster partners of Holytown, Kirk O' Shotts and New Stevenston: Wrangholm Kirk.
To support the necessary move towards union, Rev. Muriel Pearson, an Interim Minster, was appointed on 20 October 2025 to lead the significant work to be done and support the acknowledged sensitivities around the impact of cluster church closures.
On 30 November, we held the first of our joint cluster worship services with all 4 cluster congregations led by our Interim Minister. This was an uplifting morning worshipping God together marking progress in our journey towards Union and reinforcing our collective commitment to maintaining worship, witnessing and serving our united congregations and Parish.
We continue to commit wholeheartedly and with a real sense of purpose and enthusiasm to all new opportunities for developing our mission and vision within our Parish, working alongside our cluster friends. As we build a new foundation of change, we will continue to strive to achieve the 5 Marks of Mission as we seek to encourage and plant new ideas, which meet our local circumstances, and as a call to Christ’s people to do and be something in the image of Christ which actively displays our faithfulness to God.
Notes ofthanks
The continuing life of the church owes much to many congregation members, extended family and friends who offer their gifts, talents and time to maintain worship and witness in our Parish. The Kirk Session has several designated committees with the remits delegated to support the smooth operation of the church. Our established committees of Education and Mission, Property, Publicity, Communications and Technology and our Projects Team Committee work tirelessly to deliver on their specific remits and with reports being received monthly at Kirk Session meetings.
Page 5
Newarthill and Carfin Parish, Church of Scotland Trustees’ Annual Report (continued) Year ending 31 December 2025
Safeguarding
Maintaining a safe church for all is paramount and throughout 2025 our Safeguarding Coordinator, working on behalf of the Kirk Session, has continued to ensure that the instructions, recommendations, training and legislation relating to safeguarding practice in the Church of Scotland have been implemented.
Worship
Worship services depend not only on the worship leader but on our Organist, Choir, our duty teams, Bible readers, flower organisers and those responsible for counting and banking the offerings. The effort put into weekly newsletters, the Herald and the administration of the church Facebook page serve to keep all informed.
Financial Review 2025
The Kirk Session members are all charity Trustees and understand their responsibilities to ensure effective stewardship over our resources. The day-to-day responsibilities in terms of budget setting, the safe management of income and bill paying is remitted to the Finance Committee which is led by the Finance Convener. We continue to actively attempt to recruit members to the committee, but there has been no success to date. As part of our cluster discussions, we are looking to harness experience and talent across the congregations to support each other to tackle all that needs attention.
In terms of our risk management policy, we have strict cash handling procedures with the offering being counted by a member of the Finance team, under the direction of the Finance Convener, which is thereafter banked timeously and safely. All cheques written are signed by two signatories to ensure effective control, accountability and to safeguard the individual finance committee members. All bills are paid by cheque or bank transfer, and no cash is used to settle bills. Our employee is paid by standing order and cheque for any incidental occasions he works to ensure that there are an audit trail and accurate records to inform the tax liability. Encouragement is given to the membership that, where possible, donations should be made online, by bank direct debit, standing order, or by cheque, and so reduce the level of cash that is required to be managed by members of the Finance Team. Over the course of the 2025 financial year, finance reports were provided to the Elders, so that the Trustees were provided with a financial overview of the church’s financial position, to support informed decisions, and to allow robust oversight by the Trustees.
Corresponding with the membership remained key throughout 2025 to lay out the absolute necessity for ongoing support for the work of the church, to ensure the viability of the church, and especially so throughout these times of increasing costs, declining members, income, and because we had to expend all of our capital resources and part of our local reserves in meeting the costs of our essential building works.
Newarthill and Carfin Parish, Church of Scotland Trustees’ Annual Report (continued) Year ending 31 December 2025
Page 6
At the present time, we have 43 members who have weekly freewill offering envelopes, although disappointingly 5 of these members did not contribute at all over the course of 2025. 27 members pay either by standing order or direct bank transfer monthly. The numbers committed to a means of regular giving equates to 49% of those on the congregational roll, which is a 3% increase from our 2024 position. Comparatively from 2024 our income in all areas has increased, non-gift aid donations, gift aid donations, open plate and other donations have all increased as has the overall income derived from our fundraising efforts. Our financial support of 3rd party charities has also shown an increase demonstrating in full the ongoing generous support of the work and witness of the church and to others.
Newarthill and Carfin Parish Church continues to be registered with easyfundraising to provide the opportunity to raise free donations for us, at no cost to subscribers when they shop online. By year end, we had twenty-seven supporters to our cause, and we continue to promote this manner of fundraising by regular publication in all our correspondence, intimations, and emails. The Trustees will continue to do all we can to continue to encourage good Christian stewardship, recognising that although the act of giving is a spiritual matter, it is a deeply personal one which should be viewed as central to faithful living as are prayer, bible study and worship. A meeting with the Church of Scotland stewardship team was held in early 2025 to engage their expertise, and which provided us with support resources and encouragement of our financial situation.
We are ending the year with a small deficit of £1,282 in comparison to a significant deficit of £27,005 at the end of December 2024. We had a significant gift aid recovery in January which was a due asset to the charity from December 2024, which has helped boost our overall income in 2025. and so this a clear reason for the financial recovery. For 2025 we have some assets due to the charity, with gift aid payable of approximately £1,500, which will assist to balance the overall deficit, in addition to a claim for pulpit expenses which has been submitted to the Stewardship and Finance Department at the Church of Scotland and for £600. This amount having been paid to our retired Minister of Word and Sacrament, as he has provided pulpit cover for all our Sacrament services.
The Trustees will continue with their efforts on encouragement of the membership’s commitment to fruitful regular giving. Positively, we have managed to maintain full payment to our assessed Giving to Grow liability and to satisfying all our bills due.
We are thankful for faithfulness in giving by all who have maintained or increased their offerings, and express gratitude, as the Trustees, that all of us who are lovingly committed to God’s work, thus making the Ministry of the church possible, continue to contribute individually and collectively to the congregational vitality of our church both locally and nationally.
Newarthill and Carfin Parish, Church of Scotland Trustees’ Annual Report (continued) Year ending 31 December 2025
Page 7
We pray that, as we embark on a new year, we can continue to bring stability to our church finances. However, we can only do so if all members of our church and those interested in joining us, commit to regularly funding the Church's work. Stewardship is not about scraping by; it is about embracing a spirit of generosity that reflects the abundance of God’s grace. Whether through our time, talents, or financial contributions, each of us has a role in shaping the Church’s future.
Reserves Policy
At the year end the Church held unrestricted cash funds of £27,588 (2024: £28,870) of which £12,551 (2024: £12,509) sits within the unrestricted designated funds specific to the individual church organisations and fabric. The Trustees have considered that it is appropriate to hold these funds which equate to more than 6 months of current general expenditure. The Church also held investments in the Church of Scotland Investors Trust with a market value of £63,300 (2024: £61,410) the interest on which is used for the general purposes of the church.
Psalm 71:16 ‘I will go in the strength of the Lord; I will make mention of Thy righteousness, even of Thine only.’
Statement of Trustees' Responsibilities
The trustees must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The trustees 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 the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also 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,
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Ann Pickering
UAL ARR
Session Clerk
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Date ALLELE nn.
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26/03/26
Page 9
Newarthill and Carfin Parish, Church of Scotland Receipts and Payments account Year ending 31 December 2025
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||||||||||
|---|---|---|---|---|---|---|---|---|
|Unrestricted|Designated|Restricted|
|Funds|Funds|Funds|Total|Total|
|Note|2025|2025|2025|2025|2024|
|Receipts|£|£|£|£|£|
|Donations|etc.|3|55,327|4,877|-|60,204|43,537|
|Legacies|-|-|-|-|.|
|Activities|for|generating|funds|9,316|-|-|9,316|6,432|
|Bank &|Deposit|Interest|332|-|-|332|583|
|Investment|Income|3,267|-|-|3,267|3,266|
|68,242|4,877|-|73,119|53,818|
|Church|Hall|Lets|430|-|-|430|1,015|
|Sale|of investments|-|-|-|
|Grants|from General|Trustees|-|.|-|-|10,000|
|Receipts|from General|Trustees|-|-|-|-|185,002|
|Other|Receipts|-|.|-|-|-|
|Total|Receipts|68,672|4,877|-|73,549|249,835|
|Payments|4|
|Costs|of generating|funds|108|-|.|108|108|
|Charitable|activities|71,688|1,835|-|73,523|275,592|
|Governance|costs|1,200|.|-|1,200|1,140|
|Total|Payments|72,996|1,835|.|74,831|276,840|
|Excess|of Receipts|over|
|Payments|for|the|year|
|before|transfers|(4,324)|3,042|.|(1,282)|(27,005)|
|Transfers|3,000|(3,000)|-|-|-|
|Excess|of Receipts|over|(1,324)|42|-|(1,282)|_|(27,005)|
|Payments|for the|year|
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Page 10
Newarthill and Carfin Parish, Church of Scotland
Statement of Balances
At 31 December 2025
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Designated|Restricted|
|Funds|Funds|Funds|Total|Total|
|2025|2025|2025|2025|2024|
|Note|£|£|£|£|£|
|Bank &|Deposit|Balances|
|Bank &|deposit balances|brought|forwai|16,361|12,509|-|28,870|55,875|
|Movement|in|year:|
|Excess|of Receipts|over|Payments|
|for|the|year|(1,324)|42|-|(1,282)|(27,005)|
|Bank &|deposit|balances|carried|
|forward|2|15,037|12,551|-|27,588|28,870|
|Investments|at|market|value|
|(cost|£57,983|)|7|63,300|.|.|63,300|61,410|
|Heritable|Property|at|Cost|5(b)|-|-|-|-|-|
|Assets|
|Gift|Aid|Receivable|1,500|-|-|1,500|7,000|
|Pulpit|supply|600|-|-|600|-|
|Council|tax|refund|due|-|.|-|-|540|
|2,100|.|-|2,100|7,540|
|Liabilities|
|Locum|fees|-|-|-|-|2,632|
|Independent|examination|1,200|-|-|1,200|1,140|
|1,200|-|-|1,200|3,772|
|The|accounts were approved by the Kirk|Session on veloLome eb,|ed|6|
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For and on behalf of the Kirk Session Session Clerk OA Oe Ann Pickering Interim note ANC Laura Fleming
Page 11
Newarthill and Carfin Parish, Church of Scotland Notes to the Accounts
Year ending 31 December 2025
1. (a) Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs 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) £39,856.
(b) Trustee Remuneration and Related Party Transactions
No Trustee or person related to a Trustee received any renumeration or expenses or has a personal interest in any contract or transactions entered into by the charity during the year.
| 2. | At31.12.24 | Income | Expenditure | Transfers | At 31.12.25 | |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||
| Unrestricted funds | ||||||
| General Fund | 16,361 | 68,672 | (72,996) | 3,000 | 15,037 | |
| 16,361 | 68,672 | (72,996) | 3,000 | 15,037 | ||
| Designated funds | ||||||
| Organisations: | ||||||
| Craft group | 705 | - | - | - | 705 | |
| IndoorBowling | 60 | - | - | - | 60 | |
| Recreation Group | 74 | - | - | . | 74 | |
| Guild | 304 | - | - | - | 304 | |
| Church Choir | 68 | - | - | - | 68 | |
| Church Club | - | - | - | - | - | |
| Thursday Coffee Morning | 2,640 | 4,877 | (1,396) | (3,000) | 3,121 | |
| Tuesday Coffee Morning | 177 | - | : | - | 177 | |
| Sunday School | 1,105 | - | - | - | 1,105 | |
| Fabric Fund | 7,376 | - | (439) | - | 6,937 | |
| 12,509 | 4,877 | (1,835) | (3,000) | 12,551 | ||
| Restricted Funds | ||||||
| Fabric Fund | - | - | . | - | : | |
| Totalfunds | 28,870 | 73,549 | (74,831) | - | 27,588 |
Page 12
Newarthill and Carfin Parish, Church of Scotland Notes to the Accounts (continued) Year ending 31 December 2025
Purposes of Designated Funds
Organisations' Funds: The funds associated with the Craft Group, Indoor Bowling, Recreation Group, Guild, Church Choir, Church Club, Thursday Coffee Morning, Tuesday Coffee Morming and Sunday School are for the purpose of managing the financial affairs of the respective organisations. Each organisation appoints a Treasurer who is approved by the Kirk Session to carry out this task and liaise with the Church Treasurer to integrate into the Church Accounts. The majority of these funds are held in an ‘organisations’ bank account mainly with some older amounts being retained in the main church account. The following organisations are no longer operational: the Guild, Craft Group, Recreation Group and the Tuesday Coffee Morning so the funds remaining will be determined for use by the Trustees in early 2026.
Fabric Fund: This is to be used for Fabric projects. The Trustees originally set aside £15,500 from general funds and organisations transfers for the maintenance of the Church Property including the manse. Donations from the organisations to the general and fabric funds are treated as transfers between funds.
Purposes of Restricted funds
Fabric Fund: This is to be used for fabric and other building expenses. Income comes from grants from the General Trustees and other grants.
Endowment Funds
Income from the MacPhail/Russell Legacies is to be used to provide income for special projects as determined by the trustees. The Endowment fund is held in investments and so not included in the above balances. Investment income is included as general as the Trustees can determine the use.
| Unrestricted | Designated | Restricted | ||||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | ||
| 3. | Analysis ofDonation Receipts | 2025 | 2025 | 2025 | 2025 | 2024 |
| Donations | £ | £ | £ | £ | £ | |
| WFO scheme (non Gift Aid) | 9,632 | - | - | 9,632 | 7,691 | |
| GiftAid Donations | 23,148 | - | - | 23,148 | 21,337 | |
| GiftAid | 13,351 | - | - | 13,351 | 4,415 | |
| Ordinary offerings (Open Plate | 4,343 | - | - | 4,343 | 2,027 | |
| Organisations income | - | 4,877 | - | 4,877 | 3,520 | |
| Wedding& funeral donations | 720 | - | . | 720 | 860 | |
| Donations for other charities | 2,178 | - | - | 2,178 | 2,026 | |
| Other donations | 1,955 | - | - | 1,955 | 1,661 | |
| 55,327 | 4,877 | - | 60,204 | 43,537 |
Page 13
Newarthill and Carfin Parish, Church of Scotland Notes to the Accounts (continued)
Year ending 31 December 2025
| Unrestricted | Designated | Restricted | ||||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | ||
| 4. | Analysis ofPayments | 2025 | 2025 | 2025 | 2025 | 2024 |
| Cost ofGeneratingFunds | £ | £ | £ | £ | £ | |
| FWO envelopes | 108 | - | - | 108 | 108 | |
| Dedication plaques | - | - | - | - | - | |
| 108 | - | - | 108 | 108 | ||
| Charitable activities | ||||||
| Giving to Grow | 37,968 | - | - | 37,968 | 28,989 | |
| PresbyteryDues | 1,137 | - | - | 1,137 | 1,011 | |
| Minister's expenses | - | . | . | - | 430 | |
| Locum costs/Pulpit supply | 4,513 | - | - | 4,513 | 1,000 | |
| Organist | 2,847 | - | - | 2,847 | 2,792 | |
| Other salaries | - | . | - | - | - | |
| Fabric repairs andmaintenance | 5,902 | 439 | . | 6,341 | 219,816 | |
| Security Lighting andCCTV | 88 | . | . | 88 | 352 | |
| Council Tax | - | . | . | - | 1,438 | |
| Cleaning& cleaning materials | 952 | - | - | 952 | 2,120 | |
| Heat, Light, Water& Waste | 11,081 | - | - | 11,081 | 8,221 | |
| Insurances | 1,526 | . | - | 1,526 | 2,356 | |
| Telephone | 1,102 | - | - | 1,102 | 1,033 | |
| Office costs | 561 | - | - | 561 | 750 | |
| Congregational Organisations | - | 1,396 | - | 1,396 | 1,646 | |
| Payroll Administration | 570 | . | - | 570 | 540 | |
| Speakers Expenses | - | - | - | - | - | |
| Equipment and Materials | - | . | - | - | - | |
| Socials | - | - | - | - | - | |
| Other expenses | 3,441 | - | - | 3,441 | 3,098 | |
| Total Charitable Activities | 71,688 | 1,835 | - | 73,523 | 275,592 | |
| Governance Costs | ||||||
| Accounting and Examination | 1,200 | - | - | 1,200 | 1,140 | |
| TotalPayments | 72,996 | 1,835 | - | 74,831 | 276,840 |
- Fixed Assets - Heritable Properties
(a) The charity has the right to occupy and use for its charitable objects the following tangible fixed assets,vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is included in payments.
(b) The manse of Newarthill Parish Church is vested in local Trustees and as such is an asset of the Charity. No original cost information or current valuation is available for the property.
Page 14
Newarthill and Carfin Parish, Church of Scotland Notes to the Accounts (continued) Year ending 31 December 2025
- Funds held by Church of Scotland General Trustees The General Trustees hold funds separate from the charity which can be used for specific purposes. If these funds are drawn they are shown as income in the period. The balance of funds held is shown in the appendix.
| 7. | Fixed Assets - | Unrestricted | Designated | ||
|---|---|---|---|---|---|
| Investments at Valuation | Funds | Funds | Total | Total | |
| 2025 | 2025 | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| The Church ofScotland Investors Trust—Growth | GrowthFund Units | ||||
| Newarthill& Carfin General Purposes | 1,293 | - | 1,293 | 1,199 | |
| 1,293 | - | 1,293 | 1,199 | ||
| The Church ofScotland Investors Trust— | Income Fund Units | ||||
| Newarthill& Carfin General Purposes | 62,007 | - | 62,007 | 60,211 | |
| 62,007 | - | 62,007 | 60,211 | ||
| TotalInvestments | 63,300 | - | 63,300 | 61,410 |
Funds held in the deposit fund are included in the balance of funds on the statement of balances. Funds held in investments are shown as an asset but not included in the balances.
| 8. | Bank and Cash Balances | Unrestricted | Designated | ||
|---|---|---|---|---|---|
| Funds | Funds | Total | Total | ||
| 2025 | 2025 | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| The Church ofScotland Investors Trust—Deposit | DepositFund Units | ||||
| Newarthill& Carfin General Purposes | 30 | - | 30 | 30 | |
| General BankAccount | 17,460 | 6,937 | 24,397 | 26,208 | |
| Organisations Bank Account | (2,453) | 5,614 | 3,161 | 2,632 | |
| Cash Heldby Organisations | - | - | - | . | |
| 15,037 | 12,551 | 27,588 | 28,870 |
Page 15
Newarthill and Carfin Parish, Church of Scotland Notes to the Accounts (continued) Year ending 31 December 2025
| 9. | Collections for Third Parties (Paid out) | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Poppy Scotland | 550 | 448 | |
| TheWee Mobile foodbank - Harvest | 348 | 250 | |
| MacMillan Cancer Support | 714 | 903 | |
| Christian Aid | 130 | 425 | |
| St. Andrews Hospice | 298 | - | |
| Orbiston Centre Community Fridge | 138 | - | |
| 2,178 | 2,026 | ||
| Total collected for above charities | 2,178 | 2,026 | |
| Netreceipt(paymentout) | - | - |
Appendix
FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
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|||||||
|---|---|---|---|---|---|
|2025|2024|
|£|£|
|REVENUE ACCOUNT|
|Balance|at|31|December|13,143|12,696|
|TEMPORARY ACCOUNT|
|Balance|at|31|December|-|-|
|CAPITAL|ACCOUNT|
|Balance|at|31|December|3,865|3,865|
|Market Value|at|31|December|6,987|6,574|
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