(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
GI￿g0W 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
Presb￿ery 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 L￿derS..
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
I￿hside. Blades Court
Mr R Potrcr
Mount Ellen
Mts A Lever
Postal DAsUiCt
Youth, SafegU&rdin￿PVG
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 aPp￿ted 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 congre8at￿nal 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 T*tthln th• thurth. ITr *dd•tiw there is n¢nnalfy an anntsal jolnt
meetir*g 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 C*xl •nrt to t•ffjrk fof the •d￿ncerne￿I 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 T*fth other Churches In
vark￿$ t￿menka4 bodies In Scotl•nd and be￿nd.
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 In1￿enCe 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 s￿0Up in the coming year.
FAbric: We remain grntrful as ever to membe[5 of the Fibn¢ ConLmittee And Work Party who
donate their $k]'Ils and tim¢ Ihroughout the year, savin8 the church Illousands over the years
Ongoing maintenance w8s conduded as required. The major works conduthed were new leadJnB
for Iht wesl gable end of the roof. addressing previous issues with dampnes5 Annual seTvi¢inB of
the boiler and oiheT annual cbecks {PAT iesting etc) w¢re conducted. Additional 5e¢urity Iighiing
both Internal and external vffie installed In accordance with fEre safety ￿8￿latiOnS
Flnand•l Revlew
The weekly offerings continue to show increase4 with more again 8iving by standin8 order. Hall
lets In¢ome also Increased. bul we had fewer fundraising events 50 activitie5 for 8eneraiin8 funds
was soniewhal dowo), although ihe clothes bin recycling remains a good source of inrom¢.
Our expenditure has been met in full in¢ludin8 Giving to Grow (fomieT Ministries and Mission)
allocation Again. larser than usu81 fabric spend. glong with incre4ses In insurance. &'vin8 to
Gro¥v. ManJe Council Trkx and 3thffin8 Cogts contribuicd to our dcficit
Rexrves Pollcv
Thc chanty. tru5trcs con$ithx¢d th¢ r¢s¢rb'cs r￿U1r￿A 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 le￿￿e). 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 ccrfjt￿Ue to revithv income and ¢￿￿ndIt￿re 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 Gene￿1 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
D￿at1(￿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 In￿tr￿
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 Tn￿lee5 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 Le￿acY Fwid.. Thc Trustees hai'e sel aside funds oris￿ally 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
F￿ndS
Trf
Totsl
2024
2025
20L14
2025
Analvjis of Donalions
WFO SCI￿% Inc￿ &ft Ajd)
Clift D(w￿￿K￿5
No
1762
1762
7(All
2444
715n
J941
6A78
7é141
4123
4123
6936
4(K)
Orduw! Offerwgs (OF￿ Plate)
6936
300
Nats¢JMi Giv￿8 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 JOI￿￿one)
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￿ In￿ahD¢ll1S.
Otber OfferingslDonations ADatysis:
1150 - Congr¢gation donations (1000 ID memory of a deceased memb¢r), 222 - C￿lstn￿￿ Eve
Service, 931- Donations to The ArK 12 - 'Small ChuTch Fund,.
12