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← Redding & Westquarter Church of Scotland

2025-12-31-accounts

The Church of Scotland

Redding & Westquarter Church of Scotland

RECEIPTS AND PAYMENTS ACCOUNTS 2025

Congregation No: 221371 Charity No: SC008787

Reference and Administrative Information

Charity Name:

Redding and Westquarter Church of Scotland

Charity Registration Number: SC008787 Congregation Reference No: 221371 Contact Address: Garvan Park 90 Main Street Redding Falkirk FK2 9UH

Trustees

Kirk Session

Eric Hislop (Interim Moderator ) Rev Jim Cowan (Locum) (Retired 13.01.25 ) Rev Charlene Condeco (Locum) Appointed 13.01.25 Douglas Brown Robert Buchanan William Scott Helen Baird June Simpson Donna Gardner Janice Deans (Retired 01.01.25) Jane Young Jean Risk Wilma Wilson.

Principal Office-bearers

Minister: Eric Hislop (Interim Moderator) Session Clerk: Douglas Brown Church Treasurer: William Scott

Independent Examiner

Karen Wallace B.A / C.A. Gartincaber Stables, Doune, Stirling FK16 6AX

Bankers

Bank of Scotland 138/140 High Street, Falkirk FK1 1NR

Trustees’ Annual Report Year ended 31 December 2025

Structure, Governance and Management

Governing Document

The Church is administered in accordance with the terms of the Unitary Constitution.

Recruitment and 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 from those 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 chaired by the minister and meets around eight times in a year. The Kirk Session is responsible for both spiritual and temporal affairs within the Church. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate.

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.

Achievements and Performance

The Session recognises the need to reach out to the communities of Redding and Westquarter and this is done in many ways with the doors open to all. Many non members freely turn to the church for funerals and events in the hall. The website can be found at www.laurredwest-churches.org.uk. Requests for information and meetings to support the Mission Plan were ongoing, although objections were raised from other church sessions that are named for closure. As at the end of 2025 the situation remains under discussion. We continue to see ongoing improvement in organisations using the Hall and Early Learning (Hartbeeps) who are all successful in terms of numbers. The Brownies, Rainbows and Rangers go from strength to strength and numbers attending are over 100. Their area leaders group also make use of the facilities for their meetings. It was pleasing to see a significant number attending the Christingle Service in December. The relationship with the members and leaders of all organisations is very strong and we are seen as very supportive to their work within the community.

Support for others continued and Strathcarron Hospice received £575, Christian Aid received a donation of £155 and there was £1,050 to other local charities. Charitable donations of £1,780 compare with £2,185 last year. The Union, which the Planning Team stated was to be formed with Laurieston and Old Polmont was still not in place. Following a visit to the 3 church buildings by the Planning Team confirmation was received in January that Redding and Westquarter would be the worship centre with all 3 halls remaining open. Whilst retaining the 3 halls would allow mission to continue to flourish in the churches outwith the worship centre other issues were still not accepted by the churches were named for closure. All halls are very busy at present. Presbytery visited the 3 churches before the year end and advised that there were plans in place to complete the Union.

Trustees’ Annual Report (cont) Year ended 31 December 2025

Financial Review

Income

Income from Offerings, which is our main source of income, totalled £17,950 which is £1,743 above last year`s figure of £16,207, an increase of 10.7%. Bereavements have affected any further improvement in income, balanced by new members later in the year. There were 5 joint services in the other Lower Braes Churches which also affected offerings, mainly open plate. Gift Aid of £3,345 was £954 below last year where we received individual donations from members within the Gift Aid Scheme. These donations last year totalled £5,603.

Whilst the hall is busy there are fewer franchises so the total reduced by £705 down to £2,410. We do not seek payment from organisations such as Brownies who were allocated a further evening to accommodate their increasing numbers. An increase in charges for “miscellaneous” use as a one off event was introduced so we are now more selective on requests..

Total receipts in the year of £24,663 compare with £30,040 last year, a reduction of £5,377, mainly as a result of the reduction in donations.

Expenditure

Giving to Grow cost, plus Locum and Presbytery dues total £14,003 compared with £17,612 last year. This represents 49% of total expenditure. The Church of Scotland paid all Locum cost for 2025, however this support has been withdrawn for 2026, which will add an estimated £5,000 to the cost. Fabric costs were £4,357 and Heat and Light was £2,288 with all other costs in line with last year and budget. These other costs did include Salaries of £3,980 for the organist and cleaner. Fabric costs increased by £3,787 of which £3,600 was authorised expenditure for work on the vestry roof. Heat and Light reduced by £257 and we continue to be part of the Church of Scotland contract. We are very fortunate with the voluntary work that is completed at no cost. This includes church grounds which are in excellent condition.

Total expenditure of £28,677 compares with £27,299 last year, an increase of £1,378.

A deficit of £4,014 is reported mainly due to the work carried out on the vestry roof.

Reserves Policy

It is the Trustees’ policy to hold reserves of approximately 6 months expenditure including designated funds. At the year end the Church held unrestricted cash funds of £14,647 and there were no specific amounts designated for a particular purpose. The £14,647 represents 6.1 months expenditure so we are slightly ahead of target. This reserve does not allow for the increase cost of the Locum in 2026. .

Statement of Trustees' Responsibilities

The members of the Kirk Session must prepare financial statements which give sufficient detail to 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 which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf,

D Brown, Session Clerk Date 12[th] January 2026

Redding and Westquarter Church of Scotland SC008787

Independent Examiner’s Report to the Trustees of Redding & Westquarter Church of Scotland

I report on the financial statements of the charity for the year ended 31[st] December 2025 that is set out on pages 6 to 11.

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 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006(as amended) (“the 2006 Regulations”).

The charity`s trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the 2005 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 2006 Regulations. 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 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 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:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met, or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name: Karen Wallace Address: Gartincaber Stables, Doune, Stirling FK16 6AX

Date 23rd January 2026

Redding & Westquarter Church of Scotland Receipts and Payments Account Year ended 31 December 2025

Receipts
Note
Donations
3
Legacies
Activities for Generating
Funds
Bank & Deposit interest
Investment income
Rental of premises (Hall)
Sale of assets
Sale of investments
Grants
Receipts from General
Trustees
Other Receipts
Total Receipts
Payments
4
Costs of generating funds
Charitable activities
Governance costs
Total Payments
Excess of Receipts over Payments
for the year before transfers
Transfers
Excess of Receipts over Payments
for the year		 Unrestricted
Funds
2025
£
22,003
0
250
0
0
22,253
2,410
0
0
0
0
0
24,663

121
28,556
0
28,677
(4,014)
0
(4,014)		 Restricted
Funds
2025
£
0
0
0
0		 Endowment
Funds
2025
£
0
0
0
0		 Total
2025
£
22,003
0
250
0
0
22,253
2,410
0
0
0
0
0
24,663
121
28,556
0
28,677
(4014)
0
(4,014)		 Total
2024
£
26,725
0
200
0
0
26,925
3,115
0
0
0
0
0
30,040
121
27,178
0
27,299
2,741
0
2,741

Redding & Westquarter Church of Scotland

Statement of Balances

At 31 December 2025
Unrestricted Unrestricted
Restricted		 Restricted
Endowment		 Endowment
Total		 Total
funds funds funds 2025 2024
Note £ £ £ £ £
Bank & Deposit Balances
Bank & deposit balances
brought forward 18,661 0 0 18,661 15,920
Movement in year:
Excess of Receipts over
Payments for the year (4,014) 0 0
(4,014)		 (4,014) (4,014)
2,741
Bank & deposit balances
carried forward 14,647 0 0 14,647 **18,661 **
Investments at market value
0 0 0 0 0
Assets
Gift Aid Receivable
0 0 0 0 0
Liabilities
Cost of repair not yet billed 0 0 0 0 0

The Kirk Session and Financial Board approved the accounts on 12[th] January 2026 For and on behalf of the Kirk Session and Financial Board

___ __ Session Clerk Ad. Art _________ _ Treasurer

Redding & Westquarter Church of Scotland Notes to the Accounts

1 Trustee Remuneration and Related Party Transactions

Interim Moderator Eric Hislop claimed travel expenses of £423 during the year

No expenses were claimed by the Locum.

No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.

2 Movements in Funds

Unrestricted funds
General Fund
Restricted funds
Endowment funds
Total funds		 1st January
2025
£
18,661
18,661
0
0
**18,661 **		 Receipts
£
24,663
24,663
0
0
24,663		 Payments

£
28,677
28,677
0
0
**28,667 **		 Transfers
£
0
0
0
0
0		 31st Dec
2025
£
14,647
14,647
0
0
14,647

Purposes of Designated Funds

None

Purposes of Restricted Funds

None

Purposes of Endowment Funds

None



3. Analysis of Donations
WFO Scheme (non Gift Aid)
Gift Aid Donations
Tax Recovered on Gift Aid
Donations
Ordinary Offerings (Open Plate)
Other Offerings, Donations etc		 Unrestricted
Funds
2025
£
4,780
9,613
3,345
3,557
708
22,003		 Restricted
Funds
2025
£
0		 Endowment
Funds
2025
£
0		 Total
2025
£
4,780
9,613
3,345
3,557
708
22,003		 Total
2024
£
4,603
14,196
4,299
3,001
626
26,725
4
Analysis of Payments
Costs of generating funds
Investment Managers’ fees
Offering envelopes
Charitable activities
Giving to Grow
Presbytery Dues
Locum Cost
Minister’s expenses
Ministerial Assistance
Pulpit supply
Other staffing costs
Fabric repairs & maintenance
Council Tax
Heat and Light
Insurance
Other building costs
Church office expenses
Organ & music
Printing, stationery and postage
Other expenses
Governance costs
Independent examiner’s fees
Other payments
Purchase of assets
Purchase of investments		 0
121
121
12,468
385
1,150
423
0
750
3,980
4,357
0
2,288
1,923
0
0
0
58
774
28,556
0
0
0
0		 0
0
0		 0
0
0		 0
121
121
12,468
385
1,150
423
0
750
3,980
4,357
0
2,288
1,923
0
0
0
58
774
28,556
0
0
0
0		 0
121
121
8,422
465
8,725
0
0
200
4,050
570
0
2,545
1,742
0
0
0
0
459
27,178
0
0
0
0

5 Minister’s Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend (in the 5th and subsequent years) was £39,856.

2025 2024
£ £
6. Collections for Third Parties
Christian Aid. 155 311
Dundas Rescue Care 300 0
Dog Rescue 150 0
Bailliefields Community Hub 150 0
Strathcarron Hospice 575 774
Mental Health 0 0
Young Carers 0 140
CHAS 150 130
Foodbank 0 130
M.S. 0 130
Guide Dogs 0 140
Butterfly 150 140
Cars 4U
150		 150
Alzeimers
0		 140
1,780 2,185

APPENDIX

FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

CAPITAL ACCOUNT
Credit Balances held at 31 December at cost
Market Value of Balances at 31 December		 2025
2024
£
£
0
0
0
0

REVENUE ACCOUNT

Credit Balance at 31 December

26,183 25,084

TEMPORARY ACCOUNT

Credit Balance at 31 December

0 0

Redding & Westquarter Church of Scotland

Budget 2026
2025 2026
Receipts
 £ £ £ £
WFO Scheme (non Gift Aid) 4,780 5,000
Gift Aid Donations 9,613 10,000
Tax Recovered on Gift Aid 3,345 3,500
Bank Interest 0 0
Ordinary Offerings (Open Plate) 3,557 3,800
Other Offerings, Donations etc 708 800
Total Donations 22,003 23,100
Fund Raising 250 250
Rental of Premises 2,410 2,500
2,660 2,750
Total Receipts 24,663 25,850
Payments
Cost of Generating Funds 121 150
Giving to Grow 12,468 12,882
Presbytery Dues 385 400
Locum Cost 1,150 1,000
Minister`s Expenses 423 450
Pulpit Supply 750 700
Other Staffing Costs 3,980 4,000
Fabric Repairs & Maintenance 4,357 4,000
Heat & Light 2,288 2,500
Insurance and Rates 1,923 2,000
Printing & Stationery 58 50
Other Expenses 774 700
Total Expenditure 28,677 **28,832 **
Surplus / Deficit (4,014) (2,982)