(SeooY¥41.10ts.1) Gartcosh Parish Church of Scotland Receipts and Payments Accounts for the year ended 31 December 2025 Congregatlon No: 160859 Charlty No: SC007541
Gartcosh Parf5h Church of Scotland R•f•r•nc• and Admlnl•tratlvo Infomiatlon Ch•rtty N•m•: Charlty Reilstrntion Number. Conirneation R•feren¢e Numb•r: C¢nt•ct Address: Gartcn8h PAriih Church nf ScntlAnd SC007541 160859 Mrs Annelle Lever l Kirkhill Road rt¢osh GIg0W G69 8AJ Trustees Klrk Sesjlon Membe Mrs M Ca1rn5 Mrs M Coyle (10 711212025) Mrs V Ewart Mr T Lever Mrs E Naismith Rev D Slater Mr W Cairns MrHEwa Mts A Lever Mr$ B McRAe Mr R Potter Con8r¢i•tlon•l 6oard Memben Ms L Allan Mr H Clelland Mrs F Heeps (to 161312025) Mrs S Rwd Dr I Slaier (from 161312025) Mrs J Carey Mrs E Fer¥uson (10 2411112025) Mr5 R MacDiarmid Mrs S Robcrtson All m•mb•rs of the Klrk S•sslon also $ervè on thè Board. Elder Emer1* (not a Trustee) Mr5 M Coyle Ifrom 711212025) Pflndpal Offlce-be•rers Mmister. Sesston Clerk.. Clerk 10 the Board & Presbytery Elder.. Church Treasurer. Rev Dave Slaler Mr Henry Ewart Mr Thomas Lever Mrs Annette Lever Independent Examlner Emma Holland FCCA 191 Ststion Road. Shotts ML7 4BA Bankers: Virgin Money {Clydcsd4le Bank PLC) Chryston Branch {previously at Cumbernauld branch. now a150 Closed) 110 Cowgate Kirktntilloch G66 IJU
Gartcosh Parfsh Church of Scotland Refer¢nce and Admlnlstratlve Infonnallon POSITIONS WITTrUN THE CHURCH. Minislcr" Rev Dave Sl&ter Session Clerk. MrHTEv¥ Assistant Session Clerk. Mr W Cairns Clerk to the Board: MT T W Lever Treasurer. Mrs A K Lever Fabnc Convenor.. MT H Clelland Presbery Elder: Mr T W LeveT Organist". Mr T W Lever Rrbll Keeper Mrs V Ewart 'at'eguarding Loryordinaior.. MSLAII Bell Ringer MT A Cairn5 PTayer Secretary: Mrs V Ewart C Slaier from 2611125) Social Convenor. S Reid Sunday Club.. Ms L Allan. Mrs D M¢Naught Senior Sunday Club.. Nol cutTefttly operatin8 Boys Bri8ade Captajn.. Mrs E Nwsmith Boys Brigade LderS.. Mr J IIeeps, Mrs S CaTSOQ 'r15 Brigade Captain.. Not currently operdting
Gartcosh Parlsh Church of Scotland Refernnce and Admlnlstrallv• Inforniatlon DISTRICTS AND RESPO¥StBILITIES DISTRicr STrEETSIAREA ELDER ia Gartloch Village. Old CArtlo¢h Roa4 Crtrtloch Road Mr H Ew3rt 5 F Heeps Hcathfjeld Ib New Abbey Road. LAKhend Road IV511a8e) LochN"iew TerraL*, WThJtehill, Kingshill. Woodend Mrs B McRae J C4r Mr T LeN' 'rkhill Roa<L Woodneuk Road Beard Crescenl Woodneuk Terrncx. Johnston Road Mrs M Cairns Mr H Cle118nd Mrs M Coyle fvIwivr Roy(L Mowbray Avenue V Evrnrt JardiDe Terrnr2. E4Stg8te 6b Mrs E Nwsmith Coyle Driv¢, Lochview Estate Mr W Cajrns S Robertson Ihside. Blades Court Mr R Potrcr Mount Ellen Mts A Lever Postal DAsUiCt Youth, SafegU&rdinPVG Mr8 F. N8ismiih Ms L Allan
Gartcosh Parlsh Church of Scotland Trusteeg. Annual Report for the y•ar •nd•d 31 (l•mber 2025 Structurn. Gov•manc• and Managem•nt Governln8 Oocument The Church is adrnini5tered in accordance with the tenns of the Model Deed ol Constitution. Rerniltment and Appolnlment ol Tnvltees The Miniller. along wrth rnembers of the Xirk Sesslon and the Conye8ational Board are the charrty tnisiees The Minister is elected by the con8rei•tion and Inducted by Presbytery. The rk Session rnernbers are ihe elder5 of the churth and are chosen fvtyn those members of the thufth who are consfdered to h•¥e the •ppropriate Wfts Ind skllls. The Con8re8ailonal Board is aPpted from wtthin the congre8ali(. and rnernbers ol ihe congre8¥t are invited to norninate Indivjduals who are believed to h4ve the skills and commnment to contribute to the rnana8ement affairs of ihe Churth. to becorne members ol the 8oard. Ooard Members afe then apptynied at the Stated Annual Meetin8 and 5eTve for a pefiod of three years after which thei may seek re-eleaion •t the nex1 Stated Annual P¥•eMin& rd Members can also be ctrooed beTh¥een ilmes arKI have their •loction confirmed It the followin8 Sl•ied Annual Meetin¢. Ovwls•tlon•l Structure The Conye8aiion•l 8oard is ordinarily thaired by the rninlster and meets around sty times in a year, or additionally rf re9uired. The congre8atnal Board looks after the tempcnl •ff4irs of the thurth. p•rti¢ul•rly Finance and Fabrlc. Th• Klrk Session is rnoderated by the rninisler and meets around tlrnes In a •r for ordinary business, or addrtionally rf requlr•d. and 8¢nerally meets a fvnhef four itrnes a yèar at CornmunKJn. The rk Session h responsibb• lor spiritual affairs Ttthln th• thurth. ITr dd•tiw there is n¢nnalfy an anntsal jolnt meetirg of Gancosh and Gl¢nboig 'rk Sessions. Oblertlves and Artfvltles The Churth d Scotland 15 TrinltarS•n in doctrln. RelLYmed In tTrdition and Pfesknerl•n in polfty. rt exrsts to 8lorrfy Cxl •nrt to t•ffjrk fof the •dncerneI ol Chrisys Kin¢dom ihrou8hout the world. As natlonal Church, rt •cknovled8es a distinaive ull and duty to brin4 the ordlnances of relw'on to th¢ people in every parish ol Scotl•nd throu8h • terrltorl•l rnlnhty. ft ctropernies Tfth other Churches In vark$ tmenka4 bodies In Scotl•nd and bend. G•rtc¢)sh P•rlsh Churth •xlsts: to and enjoy God,. to strenyhen splrltual Ilfe throueh the $emaI1C exposrtion of s¢rtPiure,' to support each oihef ihroueh fellowship." to ¢)ffer Jesus Christ as Saviour and Lord.. 10 serve and In1enCe Ouf c¢rnmunrty In 4 Chiisti•n way. Gartcosh Partsh Churth Is Ilnked Twtth Glen Parlsh (h4Arth •nd shares a rnlnlsttr T*lth them.
Gartcosh Parfsh Church ol Scotland Tnt•t•••' Annual Report for th• ymr •nd•d 31 Dec•mb•r 2026 Athlevements Ind Perftymance Worshippin8 numbers In person hai* ruilained Al levels of .10-50, #nd have felt qlliie encoura8Tng. Online en promded attracts a ftw regul8Ts As well. Ihouyh there h&ve been Illenges In providinB ihis Hall lets and other churcli aclivilies have Loniinua io rtsume And 8row There were no bawisrns. no wrddin83 conducted by the minister. and 3 funernlgl l of A chiirc.h adherent) condurted by OT on behalf of the minisreT or pansh No new members this year. bul one new believer Intends to be baphsed and Join iii 2026. and several othcr newcorners slarted artendin& There ue hopes of startsng a new, youth s0Up in the coming year. FAbric: We remain grntrful as ever to membe[5 of the Fibn¢ ConLmittee And Work Party who donate their $k]'Ils and tim¢ Ihroughout the year, savin8 the church Illousands over the years Ongoing maintenance w8s conduded as required. The major works conduthed were new leadJnB for Iht wesl gable end of the roof. addressing previous issues with dampnes5 Annual seTvi¢inB of the boiler and oiheT annual cbecks {PAT iesting etc) w¢re conducted. Additional 5e¢urity Iighiing both Internal and external vffie installed In accordance with fEre safety 8latiOnS Flnand•l Revlew The weekly offerings continue to show increase4 with more again 8iving by standin8 order. Hall lets In¢ome also Increased. bul we had fewer fundraising events 50 activitie5 for 8eneraiin8 funds was soniewhal dowo), although ihe clothes bin recycling remains a good source of inrom¢. Our expenditure has been met in full in¢ludin8 Giving to Grow (fomieT Ministries and Mission) allocation Again. larser than usu81 fabric spend. glong with incre4ses In insurance. &'vin8 to Gro¥v. ManJe Council Trkx and 3thffin8 Cogts contribuicd to our dcficit Rexrves Pollcv Thc chanty. tru5trcs con$ithx¢d th¢ r¢s¢rb'cs rU1rA and hav¢ lok"¢n inio K¢ounl thcir ¢urrcDt and rulurv liabili1$ li 1$ IIK TrnJsi#s' poliLy hold reserves of approxirnaiclv 3 10 6 months, Pe{ure tn¢luth"n¥ desi8Micd fuDds. E%cluduJg thc lee). Lhc ycai end the church h¢ld uwcsthcitrj funds o( appro% £ l O,O()O This rq¢s¢rtIs 3pproNimatcl)' 3 10 4 months of 'norm&l' expenditure. In additson there Is a bal¢ of £72.000 held in the Les. Fund. Is some hns been iransferred to General ushfiow purpos¢s. The ¢hLth Also held almosl £600 ofr¢swi¢ied f4mds wlll'cb havc be proYi4kd for the purposes spcufied in Note 2. Tbe Trustees m.ill ccrfjtUe to revithv income and ¢ndItre plans lo rm'ise this polith. if neccs5ary.
Gartcosh Parlsh Church of Scotland Tru8tee' Annual Report for th• year end•d 31 DK•mbor 2026 Ststement of Trnstees, Responslbllltles Thè Trusttes mvst prepare financial stalements whkh ¥ suffldeni detall lo enable an appredatlon al the transaalons ol the ihurch dunne ihe financlal year. Ihe I rusiees are responsible lor koeplng proper accountlng records wthlch. on request. must reflert the Ilnan¢lal posiilon ol the Church •1 ih41 Ilfne. Thls mull be done to ensure ihai ihe flnancial Siaiements comply wlth the Charltles and Truslee Inve#rneM {Scoilandl Art 2005, the Charltles A¢covnt$15cotlandl Regulatlons 2006 las amended) and ihe Con8re8ation¥l Finance Regulatlons approved by the Gene1 Assembly ol the Church of Scoiland In 2016. They are also responslble for safeguardln¥ the assets of the Church and must tak• reasonable steps for the preventlon •ndlor detectlon ol fraud •nd other Irregularities. Approved by the Tnjslees on q (-(4 2026 #nd signed on Iheir behalf by. 5esslon Cler*
Gartcosh Parish Church of Scotland Year ended 31 December 2025 SC007541 Independent Examlner's Report to the Trustees of Gartcosh Parlsh Church of Scotland I report on the accounts of the charity for the year ended 31 December 2025, which are set out on page 8t0 12. Respective respon51ble of the trustees and examlner 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 {Scotlandl Regulations 2006 (as arnendedl. The charity trustees consider that the audit requirement of Regulation 10(I){d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 4411)(c) of the Act and to state whether particular matters have come to my attention. Ba51s of independent examlnees Statement My examination is carried out in accordance with Regulation 11 of the Charities Act (Scotland) Regulation 2006 (as amended). An examination includes a review of the accountin8 records kept by the charity and a comparison of the accounts presented with those records. It also Includes considerati'on of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any 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 examlner's statement In the course of my examination, no matter has come to my attention l. 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 9 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. Mrs Emma Holland Chartered Certified Accountant Name: Address: 191 Station Road Shotts North Lanarkshire ML7 48A Date: 2026
Gxrtcosh Parish c.hurch of Scoiland Recei tsandPa ments Account Year ended 31 December 2025 Uorniri¢ted Funds Restrirted Endowment Funds Funds 2025 Totsl Totsl 202S 2023 Dat1(S ix8aci¢s Ath¢$ for Crtw*in8 Funds Bank &. D4y)Sii urt¢rest 23184 231114 22541 3753 3733 44 1633 1633 2439 Rcntai of prcmtsw (Church Hall) 10588 10588 9350 Rcc¢ipts 1330 39158 391J8 40144 Sa]e of assets Sal¢ of Intr Total Recei ts 3Y158 39158 4(1144 ments Costs of geDerating funds Charitable activities Governance costs tnveJlnJeDI 46348 46348 44663 Total PA men 46.447 Eicess of payments over receipts for tbe year before transfers -7289 7.289 4,618 Trsnjfers Excess of payments over receipts for year
C•llrtcosh Pml'ish Church of Scotland .Sl%temenl of Balances at .1 l Dccember 2025 Unrejtricied Restrlcted Endowment Funds Fundl 2025 Funds TotAI Totsl 2025 2024 Note Bank & De osit BAlances Bank & deposit balances brou8ht forward 571 90977 95595 Movement in year: Excess of Payments over Receipts for the year -7289 -7289 -4618 Bank & deposit balances carried forward 83117 571 83688 Invcstmcn t mark t valu Assets Liabilities The accounts were approved by the Kirk Session and Financial Board on F- 2026 For and on behalf of the Kirk Session and Financial Board Session Clerk Treasurer
Gartcosh Parisli Cliurcli o Scolland Notes formin xrl of the Mccounls Year ended 31 Decemb r 2025 l. B*sis of Accounting Tliese accow)ts Iiave been prep.ed oil tlie Receipis & Payinenrs basis in accord)ce with the Charities id Trustee liivestment {Scotland) Acl 2005. the Charities Accounts (Scotland) Regularions 2006 (2$ ameiided) wid tli¢ Conbregatiollal Finaice Re8uIth'ons approved by the General Ays¢mbly of the Church ofscotlajid in 2016. 2. Movements in Funds AtlJ 2025 At3IDrf Receipts Piymen¢s Trthsferg Unrejtricted tsndj Dc8Jgnaiul Fabnc Fund S17Jall Churcb Fwid Dcsi8NoJ Mini51ce5 FUNI Dcsigwol M&M FuTra 619 3753 12 13441 15(] 5931 852 524 524 1070 931 958 32NI 1043 2795 71972 83117 Gcncral Fund L¢sao Fund 2014 32829 1633 39148 85339 -1 ilM)O 90406 46147 ReJtri¢¢ed funds Organ Fund 371 571 571 571 Endowment funds Total funds 977 39158 4é447 83688 es f Desi nated F n Fobric Fund.. The Trustees hove set &side funds for the mainlenance of the Church property Sinall Church Fund.. The Tnlee5 have sel (Lside fimds accumulated by people savin8 wins in a jar to used where necessary. Minister's Fund.. The Trustees have sei aside funds donate4J to the minisler to be used where necessary. M&M Fund.. The Trustees have set aside Investmeni Income io go iowards Ministries & Mission Contribut Tlie Ark.. The churcli bolds the money wid admi'nisters the account for the Ark Carer & Tod(lleT group. General Fund. Deals widi the day to day numing of the church The LeacY Fwid.. Thc Trustees hai'e sel aside funds orisally Teceived as legacies or in memory of individuals for special projects and particular needs. es of Restricted Fun Org&i Fund: This is a fund to assisl with the CO of purch&sin8 or repairiDg the orgaD onjy to
GartC05h Panih Church o Scoiland oies formin art of the aCCOUDts ed31 mber 025 ITnTfStrided Rutrirted Fundi Funds io Endowmt•l FndS Trf Totsl 2024 2025 20L14 2025 Analvjis of Donalions WFO SCI% Inc &ft Ajd) Clift D(wK5 No 1762 1762 7(All 2444 715n J941 6A78 7é141 4123 4123 6936 4(K) Orduw! Offerwgs (OF Plate) 6936 300 Nats¢JMi Giv8 Da). 2315 2315 23184 23184 22541 Anatyjis of P•yments 4. Colts of tenenitlnz funds InvesmMTrT Mwwgers ft¢s Off¢nn8 ¢nwelcyes Charltable activlties GiNqn8 10 Grom {M&M) allocats'c Presb)trry dues Ministers, ExpuJs¢5 Pulprf supph, io 12591 450 12591 450 10264 906 627 627 6U3 479 479 675 5332 5332 4445 Fabnc rewrs & maintenance Ctrwrch 11902 12153 329 329 162 C.(xin¢il Tay Watrr Rates He41 arml lis. Church 1310 7240 7240 1968 I¢N)54 1888 1968 Churth *kplMm Organ & musi 449 449 423 103 103 12 1200 12 7368 574 46348 46348 44663 46447 46447 44762 11
Gortcosh Parish Church o Scoiland Notes formin Art of the accounts )'ur ended 3 l December 2025 S. Truslee RtmunerxlivD Rel•lul Parly Mr T Lcver received £26(Kl foi providing lu's s¢rvir2s a5 Or8am"sl duri1)8 the y¢u. Rev Dave Slater (Minlsler). Manse Council Tax of £1310 was pai<L Pl expenses of £627 (includin8 trav¢1 fApenses paid through EdJ"nburgh payToU) Mrs M Cairns received £2600 for providin8 her servi¢¢s as Church/Hall Cleaner during the yeaT. Dr I Slat¢r (ministerfs mother). e1Ved £132 for providftng her services as Organ Supply. 6. Minister's Stipend All Church of Scotland con8reBatton5 contribute to the National Stip¢nd Fund w.Ch bears the coms of all ministers, sts'pends and employer's contributions for nats'oiial insurance. pffljsion and housing and loan fund. Ministers, stipends are paid in accordance with the nats'onal stipend scale, which AS related to years of smice. For the year undcr review the minimwn Mipend w&s £32433 and the maxllnum 5tipcnd in the 5th and subsqueni years of service £39856. 2025 2024 7. CollectioDJ for Third Parties World Day of Prayer Lodging House Mission CHAS 50 100 loo 250 £420 ['d 2024 Pai41 oul lts CHAS 2025. £100 ¢kn Iv LHTr*l CHAS dolla1 fi(¥UJ Tlie Atk 50 75 420 545 Donations Sncluded in Olber Expenses GdrtLvsh D¢velopmenl Trus1 Donaiion for Ministy Sttideni Support (A JOIone) JOO 200 500 No doDations m&le in 2025 Investments Per advice frnm 8tewAr(L$hip & Finance, invethnents held in the of the Thiirch of Scniland should not be th"sclos¢d within the Parish Church a¢u¢S {SCO 11353). However, an investment of 50.000 was Made in May 2017. and is still held on behalf of the congregation. Monies 8en¢raied as interest ar¢ deducted annually from G2G Contribution request, &8 shown below in note 10 - for 2025 £1237 was received. (2024: £1237) I O GAVAng to Grow Contributioo {forn)erly MiDistries & MissioD) GiviDg to GTOW Contribution for 2025 was £18013. This was then reduced by historic endowment income of £1185. other endowTnent of £1237 frotn investmenL and transitional funding of £3000. Net requirements of £12.591 paid in full by bankers order in ien equ InahD¢ll1S. Otber OfferingslDonations ADatysis: 1150 - Congr¢gation donations (1000 ID memory of a deceased memb¢r), 222 - Clstn Eve Service, 931- Donations to The ArK 12 - 'Small ChuTch Fund,. 12