The Church of Scotland Coatbridge Townhead Parish Church RECEIPTS AND PAYMENTS ACCOUNTS- 2025 Congregation Trlo: 171100 Charity No: SC 008809
Reference and Administrative Information Charity Name.. Coatbridge Townhead Parish Church Charity Registration Nurnber.. SC008809 Congregation Reference No.. Contact Address.. 171100 clo Aaron Johnstone 51 TanTallon Drive Coatbrsdge ML5 2LY Trustees Elder5: Cooper, Moira Innes, Donaid Lloyd, Janice Lloyd. Sieven Mooney. Joseph Moi'ris. John Pennie, David Whiielaw, Margaret Kay, John Kay, Pamela Bo8rd Member5'. Johnsione. Aaron Minister: Re.. Selemani. Ecilo Princip21 Office¥Bearers Ministei.: Session Clerk.. Clei'k to the Board.. Chureh Treasurer: Rev Selemani, Ecilo Mr5 Kay, Pamela Mr5 Kay. Pamela Mr Johnstone, Aaron Independent Examiner Donaldson, Tom 46 Etive Street Wishaw ML2 ONT Bankers Royal Bank of Scotland, 80 Main Street Coatbridg¢ ML5 JDZ
Tru5tees' Annu81 Report Year ended 31 December 2025 Structure Governance and Mi ana ement Governin Doeument The Church is adrninistered in a¢eordattce with the terms of The Mod¢l Constitution. Recruitment and A ointment of Trust¢¢ Members of the Kirk Session and the Congregational Board aTe the charity trustees. The Kirk Session members are the elders of the church and art chosen from those members of the church who ar¢ considered to have the appropriate gifts and skills. The minister, who is a member of the KiTk Session. is elected by the congregation and inducted by Pre8bry. The Congregational Btydrd is appointed from within the congregation and members of the congregation are invited to nominaTe individuals, who are believed tts have the ski115 and commitment to contribut¢ to the management affairs of the Church, to b¢coTne members of the Board. Board Members are then appointed at the Annual Stated Meeting and serve for a period of three years after which they must 5¢¢k re-election at the next Annual Stated Meeting. The Kirk Session appoints the Session Clerk. The Clerk to the Congregational Board and the Treasurer are elected by the Congregational Board. Anlsational Strueture The Kirk Session, which meets bi-monthly, is responsible for spiriiual affairs within the church and the parish. Eld¢rs visit, and along With th¢ Minister, sUPPOrt the members tsf the congregation, parti¢ul8rly in times of need. The Congregational Board meets bi-monthly and is responsible for financial and operational affairs of the church. Cenain responsibilities are delegated to sub-cc>mmittee5 a5 appropriate. b'ectives Aetivities Coatbridge TothThhead Parish Church of Scotland is a congregation of the Church of Scotland. The Church of Seoiland is Trinitarian in doctrine, Reformed in iradition and Presb)ieTian in polity. It exists to glorify God 2nd to work for the advancement of Christ's Kingdom throughout the world. A5 a national Church, il acknowledges a distinctive call and dury to bring rhe ordinan¢es of rL4ligion to the people in every parish of S¢otland through a territorial ministry. It co-opeixtes with other Chur¢hes in various ecumenical bodies in Scotland and beyond. Coatbi'idge Townhead Parish Church holds a Sunday morning service at I1.30arn. The church has a choir who lead the servi¢¢ ev¢ry Sunday morning. Att¢nd8nces in the mornin% avera 25 people. Due to a sharp d¢¢line in the number of children attending Worship ihere is eurrently no Sunday s¢hool. The Boys Brigade is our uniformed organisation which has been a part of our ¢hurch for tsver 70 years. The BBS hold various 8roupsl¢v¢nt5 throughout the year. The BB'S also parade ai the moming church seivice at various points throughout their calander. There are currently no other youth organisations whieh are direetly connected with the church operating. The church is also used by external organisations for wider ¢ommunity engagement and participation. We have well-attended craft club, a privatelv run dance group and an addiction support group. Currently the building is utilised five nights a week with occasional events at weekends also taking place. Thcre is some demand for th¢ hire of the hall for adho¢ events 2nd other groups and organisations have enquired about using the hall at other tim¢s of the yeai..
Trustees’ Annual Report (cont) Year ended 31 December 2025
Achievements and Performance
We continue to support one of our members, who is currently a candidate for ministry within the presbytery.
Our Facebook account remains our biggest missional outreach tool where we can communicate with those in the community both on our own page and with the use of local community pages. Throughout the mission planning and now implementation stage of the presbytery mission plan, we have been working successfully with the other churches within our cluster to encourage attendance at the various events across the Coatbridge cluster.
Many of our normal activities have been put on hold while the implementation work for the Coatbridge cluster takes place as this has drawn a large amount of our limited resources, however, wherever possible we have worked to ensure the needs of the parish have been met and participated in local community events including the remembrance day service organised by North Lanarkshire Council.
Financial Review
Receipts in 2025 have increased slightly despite a slight decline in numbers, however this is largley due to cluster events bringing in slightly more funds than usual and backdated Gift Aid reclaims for 2023 and 2024 which we had previously had issues in claiming. The board have worked closely with HMRC to resolve issues and this has resulted in a reclaim of £4,702 providing much needed support to the congregation. Total offerings in 2025 were £16,867 however this increase is due to the Gift Aid reclaim and actual offerings are down by £763 when this is taken into consideration. 2024 offerings totalled £12,928.06. This slight decrease in actual offerings received is largley due to the number of joint services conducted within the Coatbridge cluster and a number of deaths.
In the year, their were no fund-raising activities organised which is unfortunate however this is due to the bulk of our people resources being utilised to work on the Coatbridge plan and the uncertainty that this has unfortunatley created.
Expenditure increased to £38,126 in 2025 compared to £33,924 in 2024. This is largley due to the process of purchasing a new manse for our minister and the selling of the old manse. A number of problems occured that needed repaired prior to sale and the owning of two properties meant that both properties required council tax payments. Despite discounts being applied this was still a large ongoing expense however will be reduced as the process of sale is finalised. Giving to Grow remains our largest expense however now we are starting to see the system aid our financial situation at present. It is recognised that our contributions should be significantly higher for the congregation and the level of assistance the reduction in contributions will award us in 2026. Tight control of expenses continues to be a priority for the board heading into 2026 as we begin the process of Uniting as part of the new Coatbridge parish.
In the year, the Church expended resources of £365 on minor required repairs and £1,180 on annual maintenance on the church buildings. While the church is in desperate need of refurbishment works to maintain the buildings for the future, these have not been carried out due to the ongoing mission planning works where the buildings in Townhead are currently category B. The buildings are owned by the General Trustees of the Church of Scotland but the congregation are fully responsible for ensuring the buildings are properly maintained. Only works which have been essential for health and safety and to ensure the building is wind and water tight have been carried out.
Due to inactivity on one of our reserve accounts the bank has closed our fabric fund down in October 2023 and had been witholding these funds from the congregation. After a lengthy process this has now been rectified and the balance of £2431 has been returned to our General reserve fund.
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Trustees, Annllal Report (cont.) Year ended 31 December 2025 The Board is acutely aware of the effects of the reducing offering income on the church's finances. Reductions in rhe 2026 Giving to Grow contributions will help extend the life of the chur¢h's reserves. The Board is undei. no illusions however thai without significant changes, cury¢ni reserves will not be able to support the Congregation much longer. Expendirure of the congregation is being tightly ¢ontrolled to help off set the use of reserves. Reserves Polie It is the Trusrees, policy to hold reserves of a minimum of thr¢¢ months ¢xp¢nditure. At the year-end, the Church held unresiricied cash fld$ out with of its generdl ae¢ount of £5,898. This represents around 2 months average expenditure, and is now below the reserves ttrget. This was projected to be the case and the church was due to Unite at the sessation of 2025 however delays to the plan have now pushed this forward to spring 2026. The incoming funds from the congregation as well as the 2025 gift aid claim should keep the gen¢r81 fvnd liquid until June however it is noi likley ihat funds last p&si this poini should th¢ir be a ne¢d to extend fiuther. There ar¢ I'estrict¢d funds with a tota] balance of £6.094. £5,785 for ihe One Pound Club which is used for repair5 to the church buildings and kn09 for the Flower FLtnd. Plans for Future Years Cu]Tently due to the mission planning process and category B listing of the the church building there are no future plans for the maintenance of the church builoling beyond that of ensuring that the building is safe to be in use and is wind and water tight. Statement of Trustees, Res onslbilities The members of the Kirk Session I Cort8r¢gatitsnal Board must piepare fInaneial 5tatemenis which giiie suificieni detail to enable an 2ppre¢iation of the transactions of the Church during the financi81 year. The members of the Kirk S¢ssion I Congregational Board are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at thai time. This musi be done to ensure that the financial Statements comply with the Charities and Trustee Investment (Scotland) ACT 2005, the Ch2ritl¢s Accounts (Seoiland) Regulations 2006 and the Re8ulaiions An¢nt Congregational Fsnan¢e approved by the General Assembly of the Church of Scotland in 2009 They are also responsible for safeguarding th¢ assets of the Chureh and must take reasonable sieps for the prevention andlor detection of fraud and oth¢r irregularities. Approved by the Trustees and signed on their behalf, Pamela Kay> Session Cler]L D8tc: 10th February 2026
Independent Examiner's Report to the Trustees of Coatbridge Townhead Parish Church I report on the accounts of the charity for the vear ended 31 December 2025 which are set out on pages 6t0 10. Respective responsibilities of trustees and examiner The eharitv's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Invesiment (Scotland) Act 2005 and the Charities Accounts (Scotland) Reoulations 2006. The charity trustees consider that the audit requirement of Regulation l O(] ) (d) of the Accounts Reglilations does not appl),. It is my responsibilit! to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular rnatters have come to my attention. Basis of independent examiner'$ statement An examination is carried out in a¢cordance with Regulation I l of the Charities Accounts (Scotland) Rctsul¢llions 2006. An examination includes a review of the accounting records kept bv the charity and a comparison ot the accounts presented with those records. It also includes consideration of any unusual iiems or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The pro¢edures 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 m! examination, no matter has come to my attention 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, and to prepare accounts which accord with the accounling records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or lo which, in my opinion: attention should be drawi in order to enable a proper understanding of the aLcounts to be reached. Signed.. J. Narne.. Thomas W Donaldson Address.. 46 Etive Street Wishaw ML2 ONT Date.. 24th February 2026
Coatbrid e Townhtad Parish Church Retti ts and Pavments Account SC008809 Year ended 31 December 2025 Unrtstricted Funds Endowjnenl Fund5 Tot91 202$ Total 2025 202S 2025 2024 Reeei Donations National Giving Day Appeal 17,366.58 0.00 17 J66.58 0.00 0.00 233.39 0.00 17,599.97 o.oo 0.00 o.oo 0.00 0.00 98.19 0.00 98.19 o.oo 0.00 0.00 0.00 0.00 0.00 0.00 0.00 17,366.i8 0.00 17J66.58 0.00 0.00 331.58 0.00 17,698.16 £13,823.01 £0.00 13,823.01 £0.00 £0.00 £591.35 £0.00 14,414.36 Le8acie5 Receipts from Fundraisin8 A¢iivities Bank & Deposit interest Invesiment income ReThI of premises Contributions io Costs Lift & Work Other Income Special Collection 975.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 975.00 0.00 0.00 0.00 o.oo £1,220.00 £0.00 £0.00 £0.00 £0.00 Extro Ordinary Ineome Grants Giving To Grow Refund Dormant Return From Bank 300.00 o.oo 2,410.03 0.00 0.00 0.00 0.00 0.00 0.00 300.00 0.00 2,410.03 £0.00 £168.97 £0.00 tal R¢eei i ovement 21,285.00 98.19 0.00 21,383,19 1£,803.33 Pa 'm¢nis Costs of genergtÉng funds Chai'jtAble 2¢tivities Governgn¢e ¢osis 0.00 38,126.16 0.00 0.00 0.00 0.00 o.oo 0.00 0.00 0.00 38,126,16 0.00 £0.00 £33.923.SO £0.00 tAI Pa ments 38,126.16 0.00 0.0 38,126.16 33,923.50 Ex¢¢ss of Reeeipts over Pgym¢)Jts for the yeai. before transfers (16,841.161 98.19 0.00 {16.742.9T) (18,120.171 Reserve to Generdl General From Reserve One Pound Eo General General From One Pound Reserve from General General to Reserve Transfers 15,000.00 {15,000.00) 15,000.00 £20,000.00 115,000.001 (£20,000.00) (3,000.001 £o.oa 3,000.00 £0.00 (3,000.001 3,000.00 2,498.4J (2.498.431 Excess of Receipts over Payments for the year {13,841.16) (2,901.81) 0.00 116,742.97) {18,120.171
Coatbrid e Townhead Parish Church Statemejjt of Balances SC008809 At 31 December 2025 Unrestricted Restrieted Endowment Funds Funds Funds 2025 2025 2025 Total 2025 Total 2024 Note Bank & De 051t Balar]ees Bank & dcposir balances brought forward 32.015.66 8,995.33 0.00 41,010.99 59,131.16 Movement in year: Excess of Receipts over Payments for the year (13,841.16) (2,901.81) 0.00 {16,742.97) (18.120.17} Bank & deposit bal2nees ¢arri¢d ftsrward 18.114.50 6.093.52 0.00 24 268.02 41010.99 Investmertt$ at market value The accounts were approved by the Kirk Session and Congregational Board on 1010212026 For and on behalf of the Kirk Session and Congregational Board Pamcla Kay Session Clerk 1010212026 Aaron Johnstone Treasurer 1010212026
Coatbrid e Townhead Parish Church Statement of Balances SC008809 At 31 December 2025 *otes to the Accounts l. Trustee Remuneration and Related Party Transactions Expenses paid in regards io the minister, Ecilo Selemani, durin8 the year totalled £7,312.i7; Expenses £1260.00 and Council payments for Manse £6052.57. No renumerdtion has been paid to Trustee5. 2. Movements in Funds AtlJan 202S At31 Dec 2025 Reeeipt$ P#ym¢Dts Transfers Unrestricted funds General Fund Designated Reserve Fund 11,J51.27 18,254.36 18,641.58 2,643.42 -)8,126.16 0.00 18,000.00 (15,000.003 3,000.00 9.866.69 5,897.78 29,605.63 21,285.00 -38,126.16 15,764.47 Restricted funds One Pound Club Flower Fund 8,690.00 94.79 0.00 0.00 0.00 (3,000.00) 0.00 ,000.00 5,784.79 308.73 6,093.52 8.995.33 98.19 Total funds 38,600.96 21J83.19 -38,126.16 0.00 21,857.99 Pu oses of Desi nated Fund Reserve Fund.. For use as and when reserves need to be utilised to continue G¢)d's work in Townh¢ad se5 of Restricted Funds One Pound Club.. fhis fund is to be used to raise money for repairs required for the church buildings. Flower Fund.. Thi5 is a fund to provide flow¢rs for display during services of worship when required. wme t Fund There are no endowment ndS currertily available to Coatbridge Townhead Parish Church
Coatbrid e Townhead Parish Church ear ended 31 December 02 Notes to the Accounts SC008809 UnrestrTCted Rtstritted Funds Fund5 2025 1025 Endowment Funds 2025 Total 2025 Tot&1 2024 Anoly515 Of Don#tion$ FWO Scheme Inon-Gift Aid) Gifi Aid Donations Recovered on Gift Aid Donatio Ordingry Offerings Iopen Platel National Giving Day Other Offcrings, Donations ¢ 1,966.65 9,164.70 4,701.86 1,033.37 0.00 500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,966.65 9,164.70 4,701.86 1,033.37 0.00 500.00 17.366.i8 2,767.70 9,832.20 0.00 328.16 0.00 894.95 13.823.01 0,00 0.00 0.00 0.00 17 Analysi5 of Payments Costs Of gentrntlrtg funds Offering & App¢al Envelop¢s 0.00 0.00 0.00 150.21 0.00 0.00 0.00 150.2T ChrltAble icttvitie5 Giving 10 Grow Allw&tion Organist & R¢li¢f Or8ani5t fees Gas Electric Council Tax. Mans¢ Insurancts 30iler Cover Manse Pulpit supply inisiers Travellcar Cxpcnses ChuTchlManse Prinlins & Admin ¢os¢s Life & Work Magazine inisierial expenses Flowers Pre$bcry dues Firepoini Annual Service Piano Tuning CCLI Li¢¢nces illar Foundation Misccllaneou5 Interne[C]ephone Services Donations l Gifts DonEtions BB & GB Roof Mainienance Christmas FI¢ Funeral Donations Di5butsed Bank CharBe Christian Aid Donation Computer snd Equipment 9.600.00 4,635.32 5,860.94 1277.44 6.052.57 2,247.46 365.65 0.00 960.00 4,124.71 523.19 0.00 300.00 0.00 294.00 1.129.50 0.00 0.00 0.00 291.98 463.40 0.00 0.00 0.00 0.00 0.00 0.00 o.oo 0.00 38 126.16 o.ou 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,600.00 4,635.32 5,860.94 1,277.44 6,052.57 2,247.46 36S.63 0.00 960,00 4,124.71 523.19 0.00 300.00 0.00 294.00 1.129.50 0.00 0.00 14,295,00 4,489,04 3,391,99 1,564.38 2.928.50 1.941.73 341.77 loo.00 658.00 998.70 618.06 0.00 0.00 0.00 432.00 .025.10 0.00 415.82 0.00 112.40 460.80 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 33.773.29 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0,00 0.00 291.98 463.40 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 38.126.16 0.00 0.00 Total Payn¢nt5 38,126.16 0.00 0.00 38,126.16 33,923.50
Coatbrld e Townhtad Parish Chureh Year ¢nd¢d 31 Decetnbtr 2025 Notes to the Accounts SCO08809 Governanee costs Independent examine 0.00 0.00 0.00 0.00 0.00 MinRster's Stlpelld 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 liousing 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) £39.856 2025 2024 Collections for Third Parties Christaiii Aid Parkinsons Self Help Grenfell Tower Appeal Moira Anderson Foundation
MEMORANDUM APPENDIX Funds held by the Generol Trusleesfor the benifit of the Congregation 171100 Coatbridge TOTrhead 2025 Consolidated Fabric Fund CAPITAL ACCOLNT Credit balances held a5 at 3 1st December at cost Market value of balances held as at 3 1st December REVENUE ACCOUNT Credit balance as at 3 1st December TEMPORARY Accouf4T Debit balance as at 3 1st December £351579.00 2025 Individual Fund Purpose.. EXPENDABLE Credit balances held as at 31 st December at cost Market value of balances held as at 315t December PERMANENT ENDOWMENT Credit balances held as at 3 1st December at cost Market value of balances held as at 31 st December