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 Pre8b￿ry.
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. 

3 



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 fl￿d$ 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
Ch*rltAble 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$b￿cry 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 TO￿Trhead
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