The Church of Scotland CoatbrRdge Calder Parish Church of Scotland RECEIPTS Ilm) PAYMEM3 ACCOUNTS 2025 Congregation No: 171096 Charity No: SC 006854 Reference and AdminAStrative Information ctwity Name: Coatbridge Calder Parish Church of S￿tIalld Charity Registration Number: SC006854 Congre8ation Reference No: 171096 Contact Address: Miss s￿san Kirkland 162d Kirkshaws Road Coatbridge ML5 SAR Truste Kirk Session memlxrs Mr D Graham, Mr A Locke Mrs M Locke, , Mrs M Herd, Mrs E Cairns Miss P Gardiner, Miss O Coventy, Miss S Kirkland Mrs H Roberts0￿ Miss J Rankin, Mr Colin Russell Mr J Reid died January 2025 PrineipAI Office-bearers Minister: Vacant Interim M￿eratOr Mr Colin Russell Session Clerk Miss Olive Cov¢nty Churcb Treasurer: Miss Susan Kirkland Independent Examiner Mrs, Cathy McBride 18 Dunvegan> Glenmavis. ML6 OPZ Bankers Bank of ScotJaDd plc. The Mound Edinburgb EHI IYZ Trustees, Annual Report Year ended 31 December 2025 Structure, Governance and Management Governing Dotument The Church is administered in accordance with the tern]s of the Deed of Constitution. Recruitment Ydnd Appointment of Trustees Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen fron] those members of the church who are consldered to have the appropriate gifts and skills. The minister, who is a member of the Kirk sessio￿ is elected by the congregation and inducted by Presbytery. Organisational Structure The Kirk Session is chaired by the infrrim moderator and meets five times in a year. Certain responsibilities are delegated to sub-committees as appropriate. The Kirk Session is responsible for spiritual affairs within the church. Objectives and Activities The Church of Scotland is Trinitsrian in doctrine, 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 ChurclL 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. Services of worship take place every Sunday and there were 2 communion services in 2025. In additÉon the￿ were 3 joint communion services with the other Co&bridge churche8.There is no Sunday Sthool at present. A dance group holds weekly classes in the hall.. The Rainbows and Brownies meet on a Tuesday. A Karate Club and a Tai Kwan Doclub meet weekly in the hall. A Chatterbox group meet every second Wedne8day and is open to all. The local Slimming World Group holds cl&sses three days a week and is also open to all in the community . The chutch also makes donations to the local food bank throughout the year. Trustees, Annual Report (cont) Year ended 31 December 2025 Achievements and Performance The attendance at Sunday morning worship on average is 25. There is no Sunday at present. The Sunday morning worsbip has the opportimity to incotporate the use of the multimedia projector and screen where by pictures, DVD'4 videos or songs to display and creale an ahernative means to assist in the worshiping. Due to the state of disrepair of the church and the fact that it is now up for sale, all services a￿ being held in the church hall. No activities were Carri￿ out relating to the National Stewardship Progrdmme. Financial Review The principle income is our WFO. Our WFO open plate figures show an decrease of 9.55 % on year 2024. Gift Aid Tax recovery shows an increase of 2.820/0 on year 2024. We consider on¢ of our n￿]n concerns over the last few years to be the higher infiationary cost and the continuing recession affeding the running of the church, in conjunction with a decreasing numbers attending worship. There was a reduction in revenue from rental of prerni5es in 2025. Ill addition to the regular Giving to Grow contributions, the ongoing locum costs are having a detrirnental cffect on our financ¢& The incr¢ascd cost of insuring th¢ ¢mpty church building is continuing to have an adverse effect on our fmances. Ministry and Mission contributions are remitted by monthly Standing Order w)d are met tiMe0￿$1Y and in full. Reserves Policy It is the TnLs*es' wlicy ￿ hold approximately two months expenditure including designated funds however, until the sale of the church and manse is completed, this is proving difficult. The Kirk Session are aware of the Sitt￿tiOn. At the year end the Church held unr¢stricted cash funds of £9,040, of which £617 has been deSi￿ted for the purchase of musical recording items and flowers also £242 for purchase of pew hymn IxK>ks and bibles. The remaining balance of £8,181 represents approximately 3 months expenditure. £141 of this is held on deposit with "121" and will be used as required by th¢ trustees. Trustees, Annual Report (cont) Year ended 31 December 2025 Statsment of Trustees, Responsibilities The members of the Kirk Session must prepa￿ financial statements which give sufficient detail io 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 whicm on requesL must reflect the fmancial position of the Church at that time. This must b¢ done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2(M)6 and the RegulatioDS Anent Congregationat Finance approved by tbe General Assembly of the Church of Scotland Én 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention aniVoT detection of fraud and other I￿guIar1tieS. Approved by the TnL8tees and signed on their beha]f, O Coventry Session Clerk O Coventy Date 2￿ ao¥lo .ndependent Examiner's Report to the Trustees of Calder Parish Churcb report on the a￿Ounts of the charÈty for the year end￿ 31 December 2025 which are set out on pwes 7 Dl3. iespectTh¢ responsibilities of lrnstees and examiner .The charitys tr(Iste¢s are responsible for the preparation of the accounts in a￿[dan{% with the tern￿ of e Charities and Tnkn ]nvestment (SLX)tland} Act 2005 and the chariti￿ Accounts (Scotland) le8ulations 2(M)6. e charity trustees consider Ilxat the a￿lIt r￿lre￿ of Regulation 10(1) (d) of the Accounts legulations does not apply. It is my t&wbility to exan11￿ the a￿Unts as required under Bection t4(1) (¢) of the Act and to state whether parti￿￿ matters bave com¢ to my attentio lasi8 of independent examiner's statem¢nl ¥n ex&miDatson is carrifyl out in accordance with Re8ulation I l of the Clwittes Accounts (Scotland) le8ulatiODS 2006. An examination includes a review of the accountin8 recnrds kept by the charity and a K)mparison of the accounts presented with those records. It also include8 con%ideration of any uD￿Val atters. The pro￿durts undertth do not provide all the evidence that would be required in an audiL I consequently I do not express an audit opinion on the view given by the account& .Ddepthd¢nt e￿nIneT'S statelnul n the course of my exami￿0￿ no marter has come to my attention which ￿yeS me re&qonable cawe to believe that in any materAal respect the requireme￿. • to keep a¢counting records in aLKordaD¢¢ WAth Section 44 (Ixa) of the 2005 Act and ReRulatiOD 4 of th¢ 2006 A¢￿Utts Regu]ation4 and • to pr¢par¢ a￿oUnts which accord with the aLxountin8 records and comply with Regulation 9 ofthe 2006 Accounts Regulations have not been mel or to Wb1￿ in my Opinio￿ attention should be drawn in order to enable a proper undus* of the accowits to be Teachal lame Mrs. Cathy McBride 18 Dunv¢Ran Glenmavis ML6 OPZ Jl Coatbrid e Calder Parish Church of Scodand Recei ts and Pa ments Account Year ended 31 December 2025 Unr&%tricted Restrithd EDdowment Funds Funds 2025 2025 Totsl 2025 Totsl 2024 21ll5 Note Donatiott8 Legacie5 Activities foT (i¢Derdting F Bank & Dep051t interesi General B￿￿k inieresi Cof S Th]st Fund 22205 22205 23475 815 815 507 326 326 581 23346 23346 24563 liental of premiseslLTrurch Hall) Sale of assct5 Sale of inveslments Grants Rcccipts from Gcneral'FnTStees Other Receipts l Designated Fund5 7466 8741 14000 141MM> 18163 Total Recei ts 44812 44812 51467 ents Costs of generating funds Charit*bRe aetivltles Charitable activities Designated F'd 211 48468 48468 59984 Total Pa ents 48468 48468 601g15 Excess of Receipts over Payments for the yeAr before IraDsfers -3656 -3656 -8728 Transfers Eieess of Reeeipts over Payments ror the year 656 -3656 4728 Coatbrid e Calder Parish Church of Scotland ststement of Balancas At 31 December 2025 U￿￿trICted Restrlc¢ed EDdoTrmeA¢ FU￿￿S Funds Full¢£g Totsl 2024 21n5 Notr Bank & De it Balantts B8nk & deposii ba]arLces 12696 12696 21424 Movement in year: -3656 -3656 4T28 Transfer8 BaDk & de￿￿1t balances 12696 Knv¢slm¢nts at n)arket value {cost £ ￿Exxx) Gifi Aid ReceAthk Liabilities Cast of repairLoty¢t bill¢d The a(XOUDts wae approved by the KI￿ Se&8ion and Financial Board on For aod on behalf of the KI￿ S¢Bsion and Financial Board O Covci)ty SWKirkland Coatbrid e Calder Parish Church of Scotland Statement of Balances 2025 Notes to the Accounts l. Trustee Remuneration and Related Party Transactions No transactions took place during 2025 2. Movements ill Funds AtlJ2n At 31 Dec 2025 21ll5 Receipts Payments Trn*$fers Unrestricted funds Designated Pew Hible Desi8Dated Recordtng fUl￿n0V￿r 242 242 617 617 859 859 General Fwid L of S tnv Tntst (G¢n Fwnd) 3771 44486 48468 8251 -8251 8066 326 141 12696 44812 48468 Restrieted funds Endowm¢nl funds Total fuDds 12696 44812 4846% PU￿SeS of Desi ated Funds Pew BibleslRecordinpJFlower Fund(s): The Trustees have set &8ide Funds for the pun)ose ofmusic etc resources for use in worship. Sullday School Fund: The Trus*es have not yet set aside funds for use by the Sunday School. UDTestricted R￿trICted Fund$ Funds Endowmenl Funds Totsl Totsl 2024 2025 2025 2025 2025 3. ADatysi$ of Donalions WFO Schcmc (non Gift Aidl Gift Aid l)onatioJis Tax Recovered on Gift Aid Ih)nations Orditiary oiferings (Open Plate) 17128 17128 18565 4611 210 4611 210 4481 429 Donations We(kthgs l FunLTals R¢funds 256 256 22205 22205 23475 TraDsfers from Designated Funds From Churth of Scotland tnv 8251 8251 6000 8251 8251 6000 10 Unrestrieted Resti¢ted Fullds Fund5 Endowment Futtds Totsl Totsl 2025 2025 2025 2ill5 21)24 4. Anatysis of Payments Costs of generating fvnds Investmajt ManageTS' fees Offering envelopes 211 211 Charitable acliviti MiJistrie5 & Mission allocation Prcsbytery dues Locum Travel (CO) Interim Moderator Travel (GA) Locunk CosVPulpit supply 19725 587 19725 587 16495 663 3928 3928 11567 Fabrk rep•irs & m8int¢n•nce I Other Acce%sor1e￿clro￿lld lJpkeep Council T& Heat and light 3748 12713 3748 12713 7444 2310 12252 15837 Cbllreb office expenses I Life & Work Wine etc Orw music & Mainl¢n8llC¢ Printing• Stationery a4d postsge I Paper IDk etc 238 238 228 85 48468 85 48468 632 59984 Governance Costs Other payments Purchase of assets I1￿ch￿se of Investments 5. Mlnistsr's Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers, stipends and employerfs contributions for national insurance, and housing and loan fimd. Ministers, stipends are paid in accordance wtth the nation￿ stipend scale, which is related to years service. In the year under Trview the Minimum stil￿d - £32,433. Maximum M&ximum Stipend in 5th and subsequent years of service - £39,856 2025 2024 6. Collections for Third Parties St Andrews Hospice Maggies Centre 65 loo loo 65 12 APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATJON BY THE CIIURCH OF SCOTLAND GENERAL TRUSTEES 2025 CAPITAL ACCOUNT Credit Balances held at 31 December at cost Market Value of Balances at 31 December REVEIYUE Accoiwr Credit Balance as at 31 December 3,444.01 TEMPORARY ACCOUNT Balance as at 31 De￿}ber -25,669.08 Individual Fund EXPENDABLE 2025 Credit balance held as at 31 December Market value of balances at 31 December Credit balances hels as at 31 December Market valu¢ of balances ai 31 D¢cwnber 13