Scottish charity number: SC007418 Congregation number: 010126
## **Bathgate Parish Church of Scotland**
Annual Report and Financial Statements Year ended 31 December 2025
Bath ate Parish Church of Scotland g
**Contents of the Annual Report and Financial Statements** for the year ended 31 December 2025
||Page|
|---|---|
|Report of the Trustees|1 - 7|
|Report of the Independent Examiner|8|
|Statement of Financial Activities|9|
|Balance Sheet|10|
|Notes to the Financial Statements|11 – 20|
Bath ate Parish Church of Scotland g
## **Report of the Trustees** for the year ended 31 December 2025
The Trustees present the annual report and accounts for Bathgate Parish Church of Scotland for the year ended 31 December 2025. The accounts are presented this year on the accruals basis due to an increase in income beyond the maximum permitted level for use of the receipts and payments basis. The prior year comparatives have also been restated.
|**Reference and administrative**|**information**||
|---|---|---|
|Charity name:|Bathgate Parish Church of Scotland||
|Charity registration number:|SC007418||
|Congregation number:|010126||
|Contact address:|Bathgate Parish Church||
||Gideon Street||
||Bathgate||
||EH48 4HB||
|Independent Examiner:|Alison Franks CA||
||Cornerstone Accounting Ltd||
||11 Erngarth Road||
||Bo’ness||
||EH51 9DP||
|Bankers:|Royal Bank of Scotland||
||4 Almondvale Centre||
||Almondvale South||
||Livingston||
||EH54 6NB||
||Bank of Scotland||
||The Centre||
||55-55 Almondvale South||
||Livingston||
||EH54 6NB||
|**Principal Office-bearers**|||
|Minister|Rev Alexander McAspurren|(from 5 May 2025)|
|Interim Moderator|Rev Dr Nelu Balaj|(until 5 May 2025)|
|Session Clerk|Anne Noble||
|Treasurer|Crawford Morgan||
|Deputy Treasurer|Ian McLean||
|**Trustees**|||
|See Appendix 1|||
Page 1
Bath ate Parish Church of Scotland g
## **Report of the Trustees** for the year ended 31 December 2025
## **Structure, Governance and Management**
## **Structure and governing document**
Bathgate Parish Church of Scotland was established on 1 November 2023 following the union of Bathgate High Parish Church and Bathgate St John’s Church and has adopted the Church of Scotland Unitary Deed of Constitution.
## **Recruitment and appointment of Trustees**
Under the Unitary Deed of Constitution, the members of the Kirk Session are the charity trustees.
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 minister, who is a member of the Kirk Session, is elected by the Congregation and inducted by Presbytery.
## **Organisational structure**
The Kirk Session is moderated by the minister/interim moderator and meets every two months throughout the year. Several working groups reporting to the Kirk Session also meet every two months, between Session meetings. Kirk Session exercises final approval of any actions taken.
Title deeds to the manse at 19 Hunter Grove, Bathgate were transferred to the Church of Scotland General Trustees on 20 November 2025.
## **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.
Worship continues to be at the centre of our activities with our Sunday services being live streamed. Around 70 meet for worship each week.
We also have groups and activities taking place within our buildings as follows:
- Sunday - Morning Worship, Creche, Sunday School
- Monday - Choir
- Tuesday - Food Bank, Pre-School Group, Friendship Group, Boys' Brigade
- Wednesday – Guild, Girls Brigade
- Thursday - Pre-School Group
- Friday - Flower Committee
- Saturday - Monthly Coffee Morning on the 3rd Saturday of each month
- Quarterly - CONNECTED newsletter Collation Team
Our Church Office operated Monday - Friday mornings from 10am - 12 noon during 2025.
## **Achievements and performance**
## _**Church life**_
During 2025, we continued without a minister and were served faithfully by our Locum, David Wilkie until 5 May 2025 when Rev Alexander McAspurren was inducted as Minister. We have continued to develop as a worshipping community. In addition to our normal worship services, we had an Elders’ Conference on 6 September 2025 and a Congregational Conference on 29 November 2025, to collect different points of view and come to a shared vision of our way forward. Members of the congregation have also led services during holidays.
Page 2
Bath ate Parish Church of Scotland g
## **Report of the Trustees** for the year ended 31 December 2025
## **Achievements and performance (continued)**
## _**Church life (continued)**_
Bathgate Parish Church has worked well as part of Bathgate Churches Together, sharing united services during the Week of Prayer for Christian Unity, Holy Week, Christian Aid Week, Christmas Day and New Year's Day. The very popular Christingle Service was held on Christmas Eve and was also open to all churches. It was well attended and much appreciated.
We continue to offer our services as a live stream on Facebook or a video on our website. This facility is used by 10 – 15 regular participants. Our on-line provision has also included daily meditations posted during Holy week and during Advent.
## _**Sunday School**_
Sunday School has been meeting regularly over the last year although our numbers remain limited. We continue to have four or five children each Sunday but have found that local football and sports activities are taking some of our previous attenders away. They know they are very welcome to come along any week they can and they often come along part way through the Sunday School when their sports activities finish early. We had two younger children attending before Christmas and they have now been baptised.
We again managed to do a Nativity to the congregation and this seemed to be enjoyed by all. We asked the congregation to help with the music and readings and this seemed to be well received.
We are following the lectionary and plan to start using Roots website to help with resources.
## _**Flower Committee**_
2025 was a particularly challenging year for the flower committee, losing one of our valued flower arrangers, a loyal driver and two members having to step down on health grounds, including our long-standing dedicated treasurer. Despite that, our smaller team still managed two-weekly arrangements, as well as extra flowers for Easter, VE Day, Ordination Service, Harvest and all the stops were pulled out to make sure the church was fully decorated for Advent/Christmas. This could not have happened without the added help of families, friends and volunteers. Grateful thanks to all concerned. The feedback from Christmas visitors was "stunning", "amazing", and "awesome".
Many thanks to our generous congregation who continue faithfully gifting flowers for church use and to our faithful drivers. The flower calendar is in place at the front door, please feel free to add your name.
Throughout the year 113 arrangements were delivered: 61 to the aged, 17 to the bereaved and 35 to the sick. These figures show the urgent need for pastoral care within our church family. Flowers are an integral part of worship and welcomed by our housebound friends, who are always keen to hear church news. There is a shortage of drivers and new volunteers would be welcome.
## _**Choir**_
The Choir have enjoyed another busy year, full of music, fun and fellowship. The year was split into 3 sections: January to Eastertide, Pentecost through the summer period, and September to December, as we prepared our anthem list for Sunday worship each week. The chosen hymns were a mixture of traditional choral praise items, contemporary hymns and a “Choir Choice”/“Music Group Choice” to encompass all the great ideas and depth of musical experiences of our church musicians and singers. There have been new, harmony-rich choral pieces that we have thoroughly enjoyed singing this year, especially Christmas Grace, A New Noel and Goodness of God/Great is Thy Faithfulness, the latter being a particularly uplifting praise item that once sung, you cannot stop singing it!
On Palm Sunday, the Choir assembled as a combined and fortified Bathgate Churches Together choir, on the Sunday evening, for a lovely, reflective service expertly woven together by John Wood, which was greatly enjoyed by everyone.
We also sang choral praise for Harvest and Advent composed by one of our Choir members, Neil Samuel.
Page 3
Bath ate Parish Church of Scotland g
## **Report of the Trustees** for the year ended 31 December 2025
## **Achievements and performance (continued)** _**Choir (continued)**_
The last three months of 2025 were spent preparing for the Lessons and Carols service which was led by the Choir. This included a mixture of traditional and contemporary praise, solos, 4-part harmonies and congregational singing, beautifully accompanied by the Music Group.
The Choir meets at 6:30pm every Monday evening in the church office, where the acoustics are particularly good for choral singing, and anyone wishing to join will be made most welcome.
## _**Foodbank**_
The Foodbank continues to be open each Tuesday from 10am till 12 noon, except during two weeks at Christmas, two weeks in the summer and the Tuesdays when the hall is used for the church Thrift Shop (Easter and October). At these times, we give extra groceries the week before. All our customers reside in Bathgate or Boghall.
There are two teams of 6 volunteers, working alternate weeks. Each team is responsible for interviewing and servicing each client or set of clients, replenishing the store cupboard, usually on a weekly basis, and periodically checking addresses and dependents. Our donations of money and groceries are gifted by the people of Bathgate and include donations on a regular basis from:
Bathgate Parish Church; St. Mary’s Church; EU church; Morrison’s; Scotmid; Train Drivers Union; Bathgate Thistle Community Football Club; Windyknowe Primary School and Balbardie Primary School. We also receive donations from groups and individuals. Every donation is acknowledged and thanked.
The groceries, which are all tinned, dried or long-life (apart from a weekly donation of rolls from Scotmid) are checked for “use by” dates, sorted and stored in a large hall cupboard. On average this year we have had 20 clients each week with a mixture of single people, couples and families.
## _**Thrift Shop and Coffee Mornings**_
The Thrift Shop (for two weeks each year) and the Coffee Mornings (on the third Saturday of each month) continue to be well supported, raising £18,228 for church funds in 2025. They are a valuable source of fellowship and communication not only amongst our own members, but also members of other churches in the town and the wider community, thus providing an ecumenical fellowship.
## _**The Guild**_
The Guild meet on Wednesday a�ernoon at 1.30 pm in the Lessar Hall and have had a wide variety of speakers this session. Members heard from Duncan McCaig about his trip to Malawi and a speaker from one of the Guild Projects told us about “Bibles for Bairns”. The Guild also heard about the Fairtrade Fortnight and how to support them. Another charity supported was Boghall Drop-In Centre.
a�ernoon on Precious Things, where members brought along precious items and told us how special the item was to them. The Guild also had a session of chair yoga which was enjoyed by all.
## _**Friendship Group**_
We previously had a group called the Sco�sh Country Dancers. This group has now been recons�tuted as the Friendship Group. It meets on Tuesday a�ernoons from 1pm un�l 2:30pm in the Lesser Hall, when there is music to sing or dance to, or just to sit and listen in between conversa�ons. The dances lately have been well known ceilidh dances. Tea, coffee and biscuits are always available.
Page 4
Bath ate Parish Church of Scotland g
**Report of the Trustees** for the year ended 31 December 2025
## **Achievements and performance (continued)**
## _**Pre-school group**_
The pre-school group operates on a Tuesday from 1pm until 2.15pm and on a Thursday from 10am to 11.15am. It is supported by volunteers on a rota basis.
The group use the large hall, which is sectioned into various zones.
- Arts and craft
- Free play (cars, trains, bricks, dolls etc)
- Dressing up and kitchen
- Instruments
- Jigsaws
- Play dough table
- Baby corner
- Snack area
- Tea/coffee tables for the adults
The recommended donation is £1.50 per child. Children receive a snack and a drink and adults can have a tea or coffee and biscuit if they wish. The group is well established in the community and is supported by some families who attend every week and by others who pop in now and again. Attendance averages between 1215 on a Tuesday and 19-23 on a Thursday. The parents, grandparents and carers very much look forward to a cuppa and a chat while their children are playing, and it is nice to see friendships developing between our regular families.
The local Health Visitor attends the sessions on the last Thursday of the month. She brings her scales to weigh babies and can answer any questions parents/carers have about their children. This is a great link to offer the community, as parents often have a question or concern they wouldn’t necessarily attend a clinic for. The health visitor has also mentioned declining clinic attendance, so it gives the opportunity to catch up with parents in a central location.
The success of the group is down to the volunteers who give up their time to set up, make teas/coffee/snack and tidy away again. The help is gratefully received.
## _**Boys’ Brigade**_
Our numbers continue to be down at the start of the 2025 session. We again carried out a recruitment drive through the local schools Facebook page and parents blog pages. On starting back in September, we had 8 anchor and 4 junior section boys. They are ably supported by 2 officers, 1 parent helper and 1 student helper. As we will not have any boys of an age to be in the Company Section we will continue to operate with only the Anchor and Junior sections. The Company continues to be self-financing, managing to pay both Headquarters and Battalion fees, mainly from our annual coffee morning.
## _**Girls’ Brigade**_
This year the Girls Brigade have welcomed Leaders and Girls to our Company from the Company in Blackburn. This has gone very well, and we look forward to working with the new leaders. This year saw a big recruitment drive in the summer, and our numbers have increased in each sec�on. We currently have
- Explorers (P1-3) 11
- Juniors (P4-7) 22 Brigaders (S1-S6) 13
- Leaders 9, plus 1 who is available to help if required.
We hope to have four young leaders star�ng training and another volunteer helper. We are grateful to have so many dedicated leaders who also regularly a�end division mee�ngs and events to ensure our girls have a good experience within our organisa�on.
Page 5
Bath ate Parish Church of Scotland g
## **Report of the Trustees** for the year ended 31 December 2025
## **Achievements and Performance (continued)**
## _**Girls’ Brigade**_
Our Juniors enjoyed a trip to Almond Valley, Brigaders decorated po�ery in Linlithgow, and we par�cipated in the Division Spiritual Quiz - theme being Noah. Great fun was had by all.
Our badge work con�nues to be varied but focusing on the four points, Spiritual, Physical, Educa�onal and Service ensuring fun, friendship and laughs along the way.
## _**North Merchiston Fund**_
North Merchiston Funding of £3,650 was provided by Edinburgh and West Lothian Presbytery in February 2025 with spending restricted for mission purposes. Four items of expenditure from this fund were allocated as follows: £500 for prin�ng 1,000 copies of Pocket Testament League St John’s Gospels; £1,000 for improvements to the church website; £600 to support provision of hea�ng and food for the disadvantaged at the Lodestars Community Hub; and £1,550 for the food bank.
## **Future plans**
Looking forward to 2026, we intend to take forward some of the ideas which came from our Elder’s conference in September 2025 and congrega�onal conference in November 2025. An event en�tled, "Connec�ng Bathgate Parish" is to be held in March 2026. The resources which are planned for this event include a brochure highligh�ng church ac�vi�es and customised pocket testament gospels, with a QR link to an updated church website. These resources should assist our mission ac�vi�es going forward. We intend to strengthen our rela�onships with the other churches in the town, including looking at how we may implement the basis of Parish Grouping adopted with Boghall Parish Church.
## **Financial review**
## _**Principal sources of funding**_
The Church is primarily funded by church members through their offerings and the Gift Aid thereon. This year, the sale of St John’s church buildings, including the church, halls and manse resulted in a much-needed inflow of funds of £578k.
## _**Results for the year**_
The Accounts for the year are set out on pages 9 to 20. They have been restated this year to comply with the Statement of Recommended Practice for Charities 2019 which applies to all charities with income over £250k. This means that our figures for 2024 have also been restated on the same basis to provide comparability.
The Statement of Financial Activities on page 9 shows a deficit of £636,908 (2024: restated deficit of £31,193), comprising a deficit on general funds after transfers of £13,078 (2024: restated deficit of £33,845), a deficit on designated funds of £1,143,902 (2024: deficit of £30,779) and a surplus on restricted funds after transfers of £520,072 (2024: surplus of £19,678).
The Church’s funds totalled £699,828 (2024 restated: £1,336,736) at the end of the year and are divided between general funds of £69,075 (2024 restated: £82,153), designated funds of £nil (2024 restated: £1,143,902) and restricted funds of £630,753 (2024: £110,681).
Page 6
Bath ate Parish Church of Scotland g
## **Report of the Trustees** for the year ended 31 December 2025
## **Financial review (continued)**
## _**Reserves policy**_
It is the Trustees’ policy to hold reserves of approximately 3 months of the unrestricted expenditure of the Charity. At 31 December 2025, the level of unrestricted general funds was £69,075 (2024 restated: £82,153) which meets this target. The budget for next year shows a difficult financial landscape for the church as we continue to build the church congregation following the union. The trustees are in discussion about how we best meet these challenges and a number of proposals are currently being explored.
## **Risk assessment**
The Trustees have assessed the risks to which the Church is exposed and are satisfied that systems are in place to mitigate those risks. The Kirk Session regularly discusses both financial and non-financial risks. The latter include those associated with occupying church buildings and employing staff, together with the risks associated with groups and individuals using our buildings.
## **Statement of Trustees' Responsibilities**
The Trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and UK Accounting Standards.
Charity law in Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing the financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the charity’s financial position. The Trustees are also responsible for taking such steps as are reasonably open to them to safeguard the charity’s assets and to prevent and detect fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the charity and financial information on the congregation’s website.
## **Signed on behalf of the Trustees on 19 March 2026:**
## Anne Noble
Anne Noble Session Clerk
Page 7
Bath ate Parish Church of Scotland g
## **Report of the Independent Examiner to the Trustees** for the year ended 31 December 2025
I report on the accounts of the church for the year ended 31 December 2025 which are set out on pages 9 to 20.
## **Respective responsibilities of trustees and examiner**
The Charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The Charity’s Trustees consider that the audit requirement of Regulation 10(1) (a) to (c) 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 particular matters have come to my attention.
## **Basis of Independent Examiner’s statement**
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning such matters. 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
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records 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 8 of the 2006 Accounts Regulations (as amended)
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Alison Franks
## **Alison Franks CA**
_Director_
Cornerstone Accounting Ltd Chartered Accountants
11 Erngath Road Bo’ness EH51 9DP
Date: 23 March 2026
Page 8
## Bathgate Parish Church of Scotland
## **Statement of Financial Activities**
For the year ended 31 December 2025
|**Unrestricted**
**fund**
**Notes**
**£**
**Income and endowments**
Donations and legacies
**2**
**84,929**
Income from charitable activities
**3**
**19,263**
Income from trading activities
**4**
**4,330**
Other income
**5**
**3,093**
**Total income and endowments**
**111,615**
**Expenditure**
**_Expenditure on charitable activities_**
Raising funds
**6**
**-**
Charitable activities
**7**
**688,447**
**Total expenditure**
**688,447**
**Net income/(expenditure) before**
**gains/(losses) on investments**
**(576,832)**
Net gains/(losses) on investments
**12**
**77**
**Net income/(expenditure)**
**(576,755)**
Transfers between funds
**12**
**(580,225)**
**Net movement in funds**
**(1,156,980)**
Total funds brought forward
**12**
**1,226,055**
**Total funds carried forward**
**69,075**
**Represented by:**
General fund
**11**
**69,075**
Designated funds
**11**
**-**
Restricted funds
**11**
**-**
**Total funds**
**69,075**|**Restricted**
**funds**
**£**
**25,331**
**-**
**-**
**5,478**
**30,809**
**-**
**90,962**
**90,962**
**(60,153)**
**-**
**(60,153)**
**580,225**
**520,072**
**110,681**
**630,753**
**-**
**-**
**630,753**
**630,753**|**Endowment**
**funds**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**2025** Unrestricted
**Total**
fund
**£**
£
**110,260**
73,656
**19,263**
18,033
**4,330**
32,216
**8,571**
2,771
**142,424**
126,676
**-**
418
**779,409**
150,984
**779,409**
151,402
**(636,985)**
(24,726)
**77**
2,199
**(636,908)**
(22,527)
**-**
(8,252)
**(636,908)**
(30,779)
**1,336,736**
1,256,834
**699,828**
1,226,055
**69,075**
82,153
**-**
1,143,902
**630,753**
-
**699,828**
1,226,055|Restricted Endowment
funds
funds
£
£
16,793
-
-
-
-
-
4,496
-
21,289
-
-
-
29,955
-
29,955
-
(8,666)
-
-
-
(8,666)
-
28,344
(20,092)
19,678
(20,092)
91,003
20,092
110,681
-
-
-
-
-
110,681
-
110,681
-
Restated|2024
Total
£
90,449
18,033
32,216
7,267
147,965
418
180,939
181,357
(33,392)
2,199
(31,193)
-
(31,193)
1,367,929
1,336,736
82,153
1,143,902
110,681
1,336,736|
|---|---|---|---|---|---|
The notes on pages 11 to 20 form part of these financial statements.
Page 9
## Bathgate Parish Church of Scotland
## **Balance sheet**
As at 31 December 2025
|**Unrestricted**
**Notes**
**fund**
**Fixed assets**
**£**
Tangible assets
**8**
**-**
Investments
**9**
**-**
**Total fixed assets**
**-**
**Current assets**
Debtors
**10**
**2,910**
Cash at bank and in hand
**68,368**
**Total current assets**
**71,278**
**Liabilities**
Creditors: falling due within
one year
**11**
**2,203**
**Net current assets**
**69,075**
**Total assets less current liabilities**
**69,075**
**Net assets**
**69,075**
**Funds of the charity**
General fund
**12**
**69,075**
Designated funds
**12**
**-**
Restricted funds
**12**
**-**
**Total charity funds**
**69,075**|**Restricted Endowment**
**funds**
**funds**
**£**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**631,193**
**-**
**631,193**
**-**
**440**
**-**
**630,753**
**-**
**630,753**
**-**
**630,753**
**-**
**-**
**-**
**-**
**-**
**630,753**
**-**
**630,753**
**-**|**2025**
Unrestricted
**Total**
fund
**£**
£
**-**
1,140,500
**-**
30,245
**-**
1,170,745
**2,910**
3,199
**699,561**
53,431
**702,471**
56,630
**2,643**
1,320
**699,828**
55,310
**699,828**
1,226,055
**699,828**
1,226,055
**69,075**
82,153
**-**
1,143,902
**630,753**
-
**699,828**
1,226,055|Restricted Endowment
funds
funds
£
£
-
-
-
-
-
-
-
-
111,276
-
111,276
-
595
-
110,681
-
110,681
-
110,681
-
-
-
-
-
110,681
-
110,681
-
Restated|2024
Total
£
1,140,500
30,245
1,170,745
3,199
164,707
167,906
1,915
165,991
1,336,736
1,336,736
82,153
1,143,902
110,681
1,336,736|
|---|---|---|---|---|
The financial statements on pages 9 to 20 were approved by the Trustees on 19 March 2026 and signed on their behalf by:
Anne Noble
________________________________ **Anne Noble, Session Clerk**
Crawford Morgan
________________________________ **Crawford Morgan, Treasurer**
The notes on pages 11 to 20 form part of these financial statements.
Page 10
Bath ate Parish Church of Scotland g
## **Notes to the Financial Statements** for the year ended 31 December 2025
## **1. Accounting policies**
## _**Accounting convention**_
The financial statements are prepared under the historical cost convention and in accordance with FRS 102, and in compliance with the Charities SORP 2019 (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The principal accounting policies adopted in the preparation of the financial statements are set out below.
Bathgate Parish Church of Scotland meets the definition of a public benefit entity.
## _**Basis of financial statements**_
The financial statements have been prepared on an accruals basis. The Trustees consider that there are no material uncertainties so the accounts have been prepared on a going concern basis.
## _**Income and debtors**_
All income is recognised when the Charity is legally entitled to the income, any performance conditions attached to the income have been met, it is probable that the income will be received and the amount can be measured reliably. Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation.
Interest on funds held on deposit is included when receivable.
Donated goods and services, principally the service of volunteers, have not been quantified for the purposes of the financial statements.
Debtors are valued at cost at the year-end and adjusted for any amounts considered to be irrecoverable.
## _**Expenditure and creditors**_
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Creditors are valued at cost at the year-end and split between amounts due in less than one year and amounts due in more than one year.
## _**Tangible fixed assets**_
All tangible fixed assets over £1,000 are capitalised at cost. Depreciation is provided at the following percentages on a straight-line basis to write off the cost or initial value, less residual value, of tangible fixed assets over their estimated useful lives:
Land and buildings
0%
## _**Investments**_
Investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year.
## _**Cash at bank and in hand**_
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit account.
Page 11
Bath ate Parish Church of Scotland g
## **Notes to the Financial Statements** for the year ended 31 December 2025
## **1. Accounting policies (continued)**
## _**Funds**_
Funds are classified as either restricted funds or unrestricted funds, defined as follows:
_Unrestricted_ funds comprise income received for the objects of the charity without further specified purpose and are available as general funds or are placed within designated funds which can be used for purposes in agreement with its charitable objectives.
_Restricted_ funds comprise income which has been received for the objects of the charity and specified for a restricted purpose within these objects by the donor.
_Endowment_ funds are funds which have been given on the condition that the original capital sum is not reduced, but the income arising is used for the purpose defined in the objects of the charity.
## _**Donated goods and services**_
The Church benefits from the following donated goods and services:
- Donations of items to both the Thrift Shop and the Coffee Mornings.
- The generous contribution of time by our many volunteers.
These have not been quantified for the purposes of these accounts.
Page 12
## Bathgate Parish Church of Scotland
## **Notes to the financial statements**
For the year ended 31 December 2025
|**2. Donations and legacies**
**Unrestricted**
**funds**
**£**
Offerings
**57,116**
Gift aid receivable
**13,677**
Food bank donations
**-**
Congregational group donations
**1,782**
Other donations
**1,691**
Collections for third parties
**-**
Grants
**-**
Legacies
**10,663**
**84,929**
**3. Income from charitable activities**
**Unrestricted**
**funds**
**£**
Fundraising income
**18,228**
Magazine income
**25**
Weddings and funerals
**1,010**
**19,263**
**4. Income from trading activities**
**Unrestricted**
**funds**
**£**
Manse rental income
**1,950**
Hall letting income
**2,380**
**4,330**
**5. Other income**
**Unrestricted**
**funds**
**£**
Investment income
**3,093**
Bank interest
**-**
**3,093**
**6. Expenditure on raising funds**
**Unrestricted**
**funds**
**£**
Offering envelopes
**-**
**-**|**Restricted**
**funds**
**£**
**4,630**
**2,049**
**3,960**
**1,637**
**6,950**
**576**
**3,650**
**1,879**
**25,331**
**Restricted**
**funds**
**£**
**-**
**-**
**-**
**-**
**Restricted**
**funds**
**£**
**-**
**-**
**-**
**Restricted**
**funds**
**£**
**5,374**
**104**
**5,478**
**Restricted**
**funds**
**£**
**-**
**-**|**Total**
**2025**
**£**
**61,746**
**15,726**
**3,960**
**3,419**
**8,641**
**576**
**3,650**
**12,542**
**110,260**
**Total**
**2025**
**£**
**18,228**
**25**
**1,010**
**19,263**
**Total**
**2025**
**£**
**1,950**
**2,380**
**4,330**
**Total**
**2025**
**£**
**8,467**
**104**
**8,571**
**Total**
**2025**
**£**
**-**
**-**|Unrestricted
funds
£
59,443
11,383
-
2,028
802
-
-
-
73,656
Unrestricted
funds
£
14,873
-
3,160
18,033
Unrestricted
funds
£
28,821
3,395
32,216
Unrestricted
funds
£
95
2,676
2,771
Unrestricted
funds
£
418
418|Restricted
funds
£
4,628
561
5,423
622
3,809
-
-
1,750
16,793
Restricted
funds
£
-
-
-
-
Restricted
funds
£
-
-
-
Restricted
funds
£
4,391
105
4,496
Restricted
funds
£
-
-|Total
2024
£
64,071
11,944
5,423
2,650
4,611
-
-
1,750
90,449
Total
2024
£
14,873
-
3,160
18,033
Total
2024
£
28,821
3,395
32,216
Total
2024
£
4,486
2,781
7,267
Total
2024
£
418
418|
|---|---|---|---|---|---|
Page 13
## Bathgate Parish Church of Scotland
## **Notes to the financial statements**
For the year ended 31 December 2025
## **7. Expenditure on charitable activities**
|**Unrestricted**
**funds**
**£**
Giving to Grow contributions
**57,831**
Presbytery dues
**1,239**
Gross salaries
**18,845**
Locum costs
**785**
Redundancy costs
**-**
Pulpit supply
**500**
Minister's expenses
**1,961**
Ministry and mission expenses
**455**
Music expenses
**700**
Equipment costs
**92**
Church repairs and maintenance
**1,352**
Manse letting fees and maintenance
**1,239**
Heat and light
**18,258**
Church insurance
**8,883**
Manse council tax and utilities
**4,621**
Waste collection and cleaning materia
**1,909**
Stationery and printing
**1,432**
Telephone and internet costs
**1,845**
IT and website costs
**656**
Magazine costs
**50**
Foodbank costs
**-**
Charitable donations
**31**
Payroll fees
**456**
Independent examiner's fee
**1,440**
Transfer of assets to General Trustees
**450,000**
Property selling fees
**15,471**
General Trustees property levy
**97,706**
Bank charges
**690**
Other expenses
**-**
**Total expenditure**
**688,447**|**Restricted**
**funds**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**1,199**
**959**
**-**
**75,181**
**4,738**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**5,516**
**3,320**
**-**
**-**
**-**
**-**
**-**
**49**
**-**
**90,962**|**Total**
**2025**
**£**
**57,831**
**1,239**
**18,845**
**785**
**-**
**500**
**1,961**
**1,654**
**1,659**
**92**
**76,533**
**5,977**
**18,258**
**8,883**
**4,621**
**1,909**
**1,432**
**1,845**
**656**
**50**
**5,516**
**3,351**
**456**
**1,440**
**450,000**
**15,471**
**97,706**
**739**
**-**
**779,409**|Unrestricted
funds
£
63,165
1,470
18,928
9,410
2,610
1,208
-
46
1,048
496
9,248
5,213
17,885
9,980
-
2,628
1,515
1,673
686
-
-
40
840
1,200
-
-
-
434
1,261
150,984|Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
18,571
-
-
-
-
-
-
-
-
-
7,191
2,715
-
-
-
-
-
19
1,459
29,955|Total
2024
£
63,165
1,470
18,928
9,410
2,610
1,208
-
46
1,048
496
27,819
5,213
17,885
9,980
-
2,628
1,515
1,673
686
-
7,191
2,755
840
1,200
-
-
-
453
2,720
180,939|
|---|---|---|---|---|---|
Giving to Grow contributions are based on the level of our income each year and are used to fund ministry staff employed by the Church of Scotland and mission work of the wider Church.
Support costs have not been separately identified as the trustees consider there is only one charitable activity.
The average number of staff during the year was 3 (2024: 3). No employees were paid more than £60,000.
All Church of Scotland congregations contribute to the National Stipend Fund which pays the employment costs of the Minister. Minister's stipends are paid in accordance with the national stipend scale which is related to years of service. This year, the minimum stipend was £32,433 and the maximum (for more than 5 years' service) was £39,856.
There are no paid staff of the Church who fall within the definition of Key Management Personnel.
No accrual has been made for holiday pay at the year-end as unused holidays are not carried forward.
Page 14
Bathgate Parish Church of Scotland
## **Notes to the financial statements**
For the year ended 31 December 2025
## **7. Expenditure on charitable activities (continued)**
The following charitable donations were made by the church and church organisations:
|**Church retiring collections:**
Christian Aid
Nicola's Charity
Poppy Scotland
Water Aid
Parkinson's Disease Society
CHAS
Neil's Hugs Foundation
**North Merchiston fund mission gifts:**
Lodestars Community Hub
**Retiral gifts:**
David Wilkie
Rev Duncan Shaw
Dr Nelu Balaj
**Guild collections:**
Guild Projects
Poppy Scotland
Boghall Drop-in Centre
Butterfly Trust
SCAA
**Sunday School collections:**
Vine Trust
**8. Tangible fixed assets**
**_Cost_**
At 1 January 2025
Disposals
At 31 December 2025
**_Depreciation_**
At 1 January 2025
At 31 December 2025
**_Net book value_**
At 31 December 2025
At 31 December 2024
The payment to Nicola's Charity of £440 was distributed after year-end.|**2025**
**£**
**507**
**440**
**215**
**203**
**-**
**-**
**-**
**200**
**500**
**370**
**200**
**475**
**101**
**100**
**-**
**-**
**40**
**3,351**
**Land and**
**buildings**
£
1,140,500
(1,140,500)
-
-
-
**-**
1,140,500|2024
£
1,206
-
342
-
300
420
175
-
-
-
-
-
102
102
85
85
40
2,857
**Total**
**£**
**1,140,500**
**(1,140,500)**
**-**
**-**
**-**
**-**
1,140,500|
|---|---|---|
Land and buildings consist of the St John's Church buildings (church and halls) and two manses at 19 Hunter Grove and Mid Street, both Bathgate. All are stated at an estimate of market value.
During the year, the St John's Church buildings and the manse at Mid Street were sold on the open market. The net proceeds, following deduction of selling fees and a levy of 15% paid to the General Trustees, have been invested in the COSIT deposit fund.
The title deeds of the manse at 19 Hunter Grove were transferred to the Church of Scotland General Trustees.
If the manse at 19 Hunter Grove is sold in the future, the proceeds will be held within the Consolidated Fabric Fund for the use of Bathgate Parish Church.
Page 15
## Bathgate Parish Church of Scotland
## **Notes to the financial statements**
For the year ended 31 December 2025
## **9. Investments**
|Market value at 1 January
Realised gains on disposal
Disposals
Unrealised gains
Market value at 31 December|**Unrestricted**
**funds**
**£**
**30,245**
**77**
**(30,322)**
**-**
**-**|**Restricted**
**funds**
**£**
**-**
**-**
**-**
**-**
**-**|**2025**
**Total**
**£**
**30,245**
**77**
**(30,322)**
**-**
**-**|Unrestricted
funds
£
28,046
-
-
2,199
30,245|Restricted
funds
£
-
-
-
-
-|2024
Total
£
28,046
-
-
2,199
30,245|
|---|---|---|---|---|---|---|
## **10. Debtors**
|Gift aid recoverable
**Creditors: falling due within one year**
Accruals and deferred income
Other creditors|**Unrestricted**
**fund**
**£**
**2,910**
**2,910**
**Unrestricted**
**fund**
**£**
**1,440**
**763**
**2,203**|**Restricted**
**funds**
**£**
**-**
**-**
**Restricted**
**funds**
**£**
**-**
**440**
**440**|**2025**
**£**
**2,910**
**2,910**
**2025**
**£**
**1,440**
**1,203**
**2,643**|2024
£
3,199
3,199
2024
£
1,320
595
1,915|
|---|---|---|---|---|
## **11. Creditors: falling due within one year**
## **12. Funds movements**
## **Current year**
|**Balance at**
**1 Jan 2025**
**Unrestricted funds**
**£**
General fund
82,153
Sunday School fund
3,402
Designated assets fund
1,140,500
Total unrestricted funds
**1,226,055**
**Restricted funds**
Fabric fund (previously Special fabric fun
82,158
Ordinary fabric fund (RBS)
5,960
Foodbank fund
4,202
Sunday School fund
-
Children's work fund
-
Flower Committee fund
592
Guild fund
770
External giving fund
-
Choir fund
250
Parish support fund
13,666
Organ fund
3,083
North Merchiston fund
-
Total restricted funds
**110,681**
**Total funds**
**1,336,736**|**Income**
**£**
111,615
-
-
**111,615**
18,133
-
3,960
115
-
281
1,932
2,404
-
334
-
3,650
**30,809**
**142,424**|**Expenditure**
**£**
125,270
-
563,177
**688,447**
79,968
-
5,516
267
-
322
1,326
2,404
209
-
750
200
**90,962**
**779,409**|**Gains/(losses)**
**£**
77
-
-
**77**
-
-
-
-
-
-
-
-
-
-
-
-
**-**
**77**|**Balance at**
**Transfers 31 Dec 2025**
**£**
**£**
500
**69,075**
(3,402)
**-**
(577,323)
**-**
**(580,225)**
**69,075**
583,283
**603,606**
(5,960)
**-**
1,550
**4,196**
1,550
**1,398**
1,852
**1,852**
-
**551**
(500)
**876**
-
**-**
-
**41**
-
**14,000**
-
**2,333**
(1,550)
**1,900**
**580,225**
**630,753**
**-**
**699,828**|
|---|---|---|---|---|
Page 16
Bathgate Parish Church of Scotland
## **Notes to the financial statements**
For the year ended 31 December 2025
## **12. Funds movements (continued)**
## _**Prior year**_
|**_Balance at_**
**_1 Jan 2024_**
**_Unrestricted funds_**
**_£_**
_General fund_
_115,998_
_Sunday School fund_
_336_
_Designated assets fund_
_1,140,500_
_Total unrestricted funds_
_1,256,834_
**_Restricted funds_**
_Fabric fund (previously Special fabric fun_
_77,998_
_Ordinary fabric fund (RBS)_
_5,080_
_Foodbank fund_
_5,890_
_Flower Committee fund_
_424_
_Guild fund_
_508_
_External giving fund_
_-_
_Choir fund_
_-_
_Parish support fund_
_-_
_Organ fund_
_-_
_Junior Church fund_
_1,103_
_Total restricted funds_
_91,003_
**_Endowment funds_**
_Calder Bequest fund_
_2,702_
_Dawson Bequest fund_
_8,462_
_Lindsay organ fund_
_3,083_
_Lindsay bequest fund_
_1,757_
_Mrs Kirk Bequest fund_
_1,922_
_Kirk Session benevolent fund_
_2,166_
_Total endowment funds_
_20,092_
_Total funds_
_1,367,929_|**_Income_**
**_£_**
_126,384_
_292_
_-_
_126,676_
_4,160_
_5,570_
_5,503_
_801_
_2,226_
_2,443_
_250_
_336_
_-_
_-_
_21,289_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_147,965_|**_Expenditure Gains/(losses)_**
**_£_**
**_£_**
_151,316_
_2,199_
_86_
_-_
_-_
_-_
_151,402_
_2,199_
_-_
_-_
_18,590_
_-_
_7,191_
_-_
_267_
_-_
_1,464_
_-_
_2,443_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_29,955_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_181,357_
_2,199_|**_Balance at_**
**_Transfers 31 Dec 2024_**
**_£_**
**_£_**
_(11,112)_
_82,153_
_2,860_
_3,402_
_-_
_1,140,500_
_(8,252)_
_1,226,055_
_-_
_82,158_
_13,900_
_5,960_
_-_
_4,202_
_(366)_
_592_
_(500)_
_770_
_-_
_-_
_-_
_250_
_13,330_
_13,666_
_3,083_
_3,083_
_(1,103)_
_-_
_28,344_
_110,681_
_(2,702)_
**_-_**
_(8,462)_
**_-_**
_(3,083)_
**_-_**
_(1,757)_
**_-_**
_(1,922)_
**_-_**
_(2,166)_
**_-_**
_(20,092)_
_-_
_-_
_1,336,736_|
|---|---|---|---|
**Explanation of funds - overleaf**
Page 17
Bathgate Parish Church of Scotland
## **Notes to the financial statements**
For the year ended 31 December 2025
## **12. Funds movements**
## **Explanation of funds**
## _**Unrestricted funds:**_
_The General fund_ represents all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is designated or restricted.
_The Designated Sunday School fund_ represents funds ring-fenced for the use of the young people of the church. These funds were split this year and reassigned into two new funds: one restricted for the use of the Sunday School, and one restricted for other work with young people in our community.
_The Designated assets fund_ represents the value of fixed assets held by the church which are not available as liquid funds on a day to day basis.
## _**Restricted funds:**_
The _Fabric fund (previously the Special fabric fund)_ is for the fabric of the church, manse and halls.
The _Ordinary fabric fund_ is for general fabric repairs and maintenance and has been closed in the year.
The _Foodbank fund_ is for funds received and paid for the Foodbank project.
The _Sunday School fund_ is for funds restricted for the use of the Sunday School.
The _Children's work fund_ is for funds restricted for use in children and young people's work in our community.
The _Flower Committee fund_ is for funds received and paid for the provision of flowers during worship services.
The _Guild fund_ holds the funds administered by the Bathgate High Guild. The Guild made a donation to the Church fabric fund in the year of £500.
The _External giving fund_ holds the monies raised through fundraising and retiral collections on behalf of third party organisations.
The _Junior church fund_ previously held funds raised by St John's Bathgate for the children of the church. It was merged with the Sunday School fund last year.
The _Choir fund_ holds a legacy left to the church to fund the work of the choir.
The _Parish support fund_ holds funds from legacies left for the needy of the parish. Last year, the balance from the Calder bequest fund, the Dawson bequest fund and the Kirk Session benevolent fund were transferred into this fund.
The _Organ fund_ was a new fund last year to receive the transfer from the Lindsay organ fund, previously accounted for as an endowment fund.
The _North Merchiston fund_ holds funds received from Edinburgh and West Lothian Presbytery for mission.
## _**Endowment funds:**_
The _Calder bequest fund_ relates to an endowment held for the needy of the Parish and is administered by the Minister. These funds have been transferred to the Parish support fund.
The _Dawson bequest fund_ relates to an endowment held for the needy of the Parish. These funds have been transferred to the Parish support fund.
The _Lindsay organ fund_ relates to an endowment held to maintain the organ. These funds have been transferred to the restricted Organ fund.
The _Lindsay bequest fund_ relates to an endowment held for activities to support children within the church. These funds have been transferred to the Sunday School fund.
The _Mrs Kirk bequest fund_ relates to an endowment to be used at the discretion of the Kirk Session. These funds have been transferred to the general funds.
The _Kirk Session benevolent fund_ relates to an endowment held for the Kirk Session to share funds with the needy in the parish. These funds have been transferred to the Parish support fund.
Page 18
Bathgate Parish Church of Scotland
## **Notes to the financial statements**
For the year ended 31 December 2025
## **13. Trustee and related party transactions**
Mrs Jean Logie, a Trustee, received remuneration of £10,001 for her services as Church Officer (2024: £9,330).
Rev Alexander McAspurren, a Trustee, benefitted from the payment of council tax on the manse of £3,216 and the payment of travel, telephone and removal expenses of £2,006. The only expenses received by other Trustees were for reimbursement of items purchased on behalf of the church.
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of ministers' stipends and employer's contributions for national insurance, pensions and housing and loan funds. 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) was £39,856.
Unrestricted donations by Trustees of the Charity amounted to £27,904.
There were no other transactions with trustees or related parties during the year (2024: nil).
## **14. Pension commitments**
The Charity operates an auto-enrolment pension scheme with NEST for all eligible employees. Employer contributions to the scheme are disclosed in note 7.
## **15. Volunteers**
The Church benefits from the services of many volunteers from within the congregation: in supporting Sunday worship, in teaching at our children and youth based programmes on a Sunday and during the week, in helping with hospitality and administration and in volunteering on other outreach services we provide to our local community. We are indebted to all those who minister on our behalf in this way.
## **16. Restatement of comparatives**
The accounts have been restated this year from the Receipts and Payments basis to the Accruals method. This has resulted in the following adjustments to the comparatives this year:
## **2023 brought forward reserves**
|2023 reserves, as previously stated
Add:
Fixed assets - church buildings
Investments - at market value
Gift aid due but not received
Deduct:
Bills due but not paid
**2023 reserves, restated**
**2024 deficit**
2024 deficit, as previously stated
Add:
Unrealised gains on investments
Gift aid due but not received
Bills from 2023 paid but accrued last year
Deduct:
Bills due but not paid
Gift aid for 2023 received
**2024 surplus, restated**
**Restated 2024 reserves carried forward**|200,287
1,140,500
28,046
3,627
(4,531)
**1,367,929**
(35,580)
2,199
3,199
4,531
(1,915)
(3,627)
**(31,193)**
**1,336,736**|
|---|---|
Page 19