Wishaw New Kirk, Church of Scotland TRUSTEES. ANNUAL REPORT AND RECEIPTS AND PAYMENTS ACCOUNTS Year Ending 31 December 2025 Congregation No: 1711T3 Charity No: SC 011253
Reference and Administrative Information Chartty Name: Wishaw New Kirk Charity Registration Number: SC 011253 Congregation Reference No: 171173 Contact Address: Mrs Lesley Armstrong 67 Beltonfoot Way Wishaw ML2 OGA Trustees Rev. Dr Louise Mcclements (from 18th August 2025), Rev. Dr lan McDonald (until ITr August 2025}, Mrs Irene th Adams. Mrs Irene Anderson. Mrs Maxine Anderson. Mrs Lesley Armstron& MrsJean Brown (until 11 June 2025), Mr lain Colquhoun. Mrjohn Cunningham. MrTom Donaldson, Mrsjean Ewart. Miss Alison Gold, Mi55 Heather Gold. Mr Neil Hawthorn. Mrsjacqueline Henderson. Mr Ronnie Millar, Mrstuart McGowan. Mr Charles McNeilly. MrAlan Nightingale. Mrcolin Russell. Mrs Elizabeth Seaton. Mr Daniel Youn& MrGraeme th Vincent (until 20 July 20251 and lan Monteith-mathie Principal Office-bearers Interim Minister.. Rev. Dr Louise Mcclements (from 18 August 2025) Interim Moderator: Rev. Dr lan McDonald to 17th August 20251 Session Clerk= lan G Monteith-mathie Finance Convenor: Gordon Rayment Church Treasurer: Lesley Amistrong Independent Examiner Stewart Hillier. ACMA 10 Wallace Wynd Carluke ML8 5FD Bankers Royal Bank of Scotland, 62 Hamilton Road Motherwell MLI 3DA
Trustees. Annual Report Year ended 31 December 2025 Structure. Governance and Management Governing Document The Church is administered in accordance with the Unitary Constitution of the Church of Scotland, with the Kirk Session having responsibility for all matters relating to the governance, finance, property and administration of the congregation. Recruitrnent and Appointment of TTU5tees Members of the Kirk Session are split between Trustee (who are the charity trustees) and Non- Trustee Elders. There is no Congregational Board. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The Interim Minister. who is a member of the Kirk Session, joined Wishaw New Kirk in June 2025 for a period of up to 2 years and was introduced by Presbytery. Organisational Structure The Kirk Session is chaired by the Interim Minister and meets seven times in a year. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate. The Kirk Session is responsible for all financial and property matters wtthin the church and for spiritual oversight of the congregation and Parish. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity- Itexist5to glorify God and towork forthe advancementof Christ's Kingdom throughoutthe 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 cooperates with other Churches in various ecumenical bodies in Scotland and beyond. Wishaw New Kirk is formed from the union of three legacy thurches: Cambusnethan Old & Morningside, Wishaw Old, and St Mark's. Each congregation carries its own story of worship, witness, and service, shaped by generations of faithful people. At the heart of our shared story is a powerful symbol of unity= the Bible displayed in the glass case in the small hall. This Bible originates from the original Cambusnethan Church. From that church grew our three legacy charges. In a very real sense, we have come full circle-returnin& together, to our shared roots. This Bible binds us together in history. reminding us that while buildings and names may change. God's Word and God's faithfulness remain constant.
Trustees. Annual Report (cont) Year ended 31 December 2025 Achievements and Performance 2025 marked the first year of operation for Wishaw New Kirk following the union of Cambusnethan Old & Morningside Parish Church. Wishaw Old Parish Church and St Mark's Parish Church on lJanuary2025.Throughouttheyear.theTrustees have worked closelywith the Interim Minister, Kirk Session and congregation to establish a strong foundation for the life and wttness of the new congregation. The congregation has made signiticant progress in bringing together members from the three legacy churche5 into a single worshipping and serving community. A significant milestone in the life of the congregation wa5 the Service of Union and the introduction of the Interim Minister, which took place on 27 August 2025. This service marked an important step in the congregation's journey as it sought to build a shared identity and vision for the future. Regularworship has continued throughouttheyear, supported bya dedicated team of volunteers, musicians and choir members. Worship service5 have also been made available online. extending the church's reach beyond those able to attend in person. The congregation has also continued to celebrate key milestones in the lives of its members and the wider community- Baptisms and weddings have taken place throughout the year and remain a source of greatjoy and encouragement, refletting the congregation's ongoing role in supporting individuals and families at significant moments in their faith journey. The Trustees are encouraged by the development of congregational life following the union. During the year. a new Sunday School was established. youth organisationswere broughttogether. and a new Guild wasformed. Existing organisations continued to flourish. including the Men's Club, Choir. Parent & Toddlers, Badminton Club, Boys, Brigade, Guides. Rangers, Brownies, Rainbows, Robins and the Brigade Band, all benefiting from increased participation and support from across the united congregation. Fellowship following worship has provided important opportunities for members to build new relationship5, Strengthen community ties and foster a sense of belonging within the new congregation. Pastoral care has remained a central focus throughout a period of considerable change. The congregation has supported many families through bereavement and other life events, providing worship. pastoral care and prartical assistance where required. The Trustees are grateful to all those who contribute to this important ministry. Wishaw New Kirk continues to serve the wider community through the use of its buildings by a range of organisations and community groups. The congregation maintain5 an attFve presence through social media and online communications and seeks to provide a welcoming environment for all who engage with the church. The Trustees have also overseen important progress in relation to the congregation's property strategy. During the year. the former Cambusnethan Old & Morningside and St Mark's manses along with the Wishaw Old Parish Church Building were progressed for sale. These developrnents form part of the congregation's wider strategy to ensure that property resources are aligned with future mission priorities and long-term financial sustainability.
Throughout this first year. the congregation has demonstrated resilience, generosity and a willingness to embrace change. The Trustees believe that Wishaw New Kirk 15 developing a strong plafform from which to grow its worship, witness and service within the community and look forward with confidence to the opportunities ahead. Financial Review These account5 represent the first annual financial statements of Wishaw New Kirk following the union of Cambusnethan Old & Morningside Parish Church. Wishaw Old Parish Church and St Mark's Parish Church. As anticipated followingthe union. overall congregational income has reduced compared with the combined income levels previously reported by the three legacy congregations. The principal sources of income continue to be weekly freewill offerings. standingorderdonations, one-off gifts and Gift Aid recoveries. The Receipts and Payments Account reports an overall surplus forthe year. However. this surplus includes the transfer of balances totalling £69.923 from the legacy churches following their incorporation into the congregation, which has been recognised within other income. Excluding this one-off transfer. the congregation would have recorded an operational deficit of £52,370 during the year. The Trustees acknowledge that the congregation continues to face financial challenges. Nevertheless, through prudent financial management and careful control of expendtture, the underlying deficit has continued to reduce. The Trustees remain committed to identifyingfurther efficiencies and opportunities to strengthen the congregation's financial position while continuing to support Its mission and ministry. Subsequent to the financial year-end. reduced property- related expenditure ha5 arisen following the disposal of the former Cambusnethan Old and St Mark's manse5. In addition, the sale of theformerwishaw Old Parish Church property is experted to contribute positively to the congregation's longer-term financial sustainability. These disposals are expected to reduce ongoing property-related expendtture and strengthen the congregation's financial position. The future ofthe formerst Mark'schurch building remains under consideration and, should a satisfactory resolution be achieved, this would further assist in reducing ongoing property costs. The Trustees, having considered advice from the Finance Committee, have reviewed the Giving to Grow {GTGI assessments levied for 2025 and 2026 and believe these charges to be disproportionateto the congregation's currentfinancial circumstances. The Finance Convenor has been in ongoing dialogue with both Presbytery and the Church of Scotland's 121 team regarding these concerns. Following these discussions. the Finance Convenor will submit an appeal to the Church of Scotland requesting a reassessment of the amounts payable upon submission of these financial statements. The GTG assessment for 2025 was calculated using the assessable income of the legacy congregations in 2023 land for 2026, will use income in 2024}. As a result. the current assessment reflects historical income levels that are no longer representative of the congregation's present financial position. In particular, income from Wishaw New Kirk has reduced significantly from the levels on which the assessment was based, resulting in a charge that the Trustees consider
unsU5tainable in the current operating environment. At the year end, the 2025 GTG assessment remained partially unpaid and has therefore been recognised as a liability within the financial statements. However. the outstanding balance was settled in full before the financial statements were finalised and approved by the Trustees. The congregation also experienced delays in recovering Gift Aid relating to 2025. Although the funds had not been received by the year end. the Trustees are satisfted that the amount 15 recoverable. and it has therefore been recognised as a debtor within the financial statements. Alongside prudent management of expenditure. the congregation is exploring opportunities to strengthen its financial position through targeted improvements to its retained buildings. Such improvements are intended to enhance the facilities available to both the congregation and the widercommunity, while increasingopportunities for external use and the generation of additional income. The Trustees remain committed to ensuring the long-temi financial sustainability of Wishaw New Kirk while supporting tts mission and ministry Wtthin the local communty. Reserves Policy The Trustees recognise the importance of maintaining adequate reser4es to safeguard the linancial stability of the Congregation and to enable it to meet unforeseen expenditure. In addition to providing for unexpected costs. reserves help ensure that the Congregation can continue to meet its ongoing financial commitments, including Giving to Grow assessments, Presbytery dues, utility costs, ministerial expenses and other general operating expenses. Given that the Church building is a listed property of significant age, the Trustees seek to maintain reserves at a level that will assist in meeting the potential costs of major repairs. maintenance and refurbishment projects. includin& but not limited to, roof repairs and other fabric-related works. The Property and Finance Committees undertake regular inspections and maintenance of the property to preserve its condition and minimi5e the risk of significant deterioration. However, recogni5ing that substantial repair costs may arise unexpectedly, and that the Congregation must continue to meet its operational obligations, it remains the Trustees. policy to retain reserves at the highest practicable level consistent with the ongoing mission, ministry and financial requirements of the Congregation. At the year end, the Congregation held unrestricted funds totalling £67,8(K). of which £61,326 was held in cash, excluding designated organisation accounts. The remaining £6.474 wa5 held within other unrestritted fund balances. In addition, the Con8regation held restricted funds totalling £7.319 acr05S three separate funds. These monies are 5ubjett to donor-imposed restrictions and can only be applied for the specific purposes for which they were given. The Congregation's investrnent portFolio had a marketvalue of £198,904 atthe year end and forms an important component of the Church's overall financial resources.
Trustees. Annual Report {cont) Year ended 31 December 2025 Statement of Trustees, Responsibilities The member5 of the Kirksession 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 record5 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 (Scotlandl Act 2005, the CharitiesAccounts (Scotlandl Regulation5 2006 and the RegulationsAnent 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 deteciion of fraud and other irregularities. Approved bythe Trustees and signed on their behalf, lan G Monteith-mathie Sesslon Clerk Date
Wishaw New Kirk. Church of Scotland SC 011253 Report of the Independent Examiner I report on the accounts of the chartty for the year ended 31 December 2025. which are set out on pagese to IL 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 Charitie5 and Trustee Investment {Scotlandl Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 1011) Idl of the Accounts Regulations doe5 not apply. It is my responsibilty to examine the accounts as required under section 44111 Icl of the Att and to state whether particular matters have come to my attention. Basi5 of independent examinerfs Statement An examination is carried out in accordance with Regulation 11 of the Charitries Accounts {Scotlandl Regulations 2006. An examination includes a review of the accounting records kept bythe 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 expres5 an audit opinion on the viewgiven bythe accounts. Independent examinerfs statement In the course of myexamination of the statement of account forthe year ended 31 December 2025, no matter has corne to myattention which gives me reasonable cause to believe that in any material respect the requirements= to keep accounting records in accordance with Section 4411)lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or to in my opinion, attention should be drawn in order to enable a proper understanding of be reac eac Signed .. Stewart Hillier. ACMA 10 Wallace Wynd Law Carluke ML8 5FD
Ishaw New Klrk Churth of Scotland Recei ts and Pa ents Account Year ended 31 Dernber 2025 Unrestricted Restrsrted Endowmnt Funds Funds Funds 2025 2025 Total 2025 Total 2024 Re¢ei Note Donation5 69.518 69,518 31,686 Legacles Activitie5 for Generating Funds Contributions from hall users 3.374 7,755 660 3,374 7.755 660 3,896 2.885 399 Bank and deposit Interest Investment income 5,398 94,705 5,398 94,705 5,421 44,287 Rental of premises LPW Vat Reclaim 2.411 3,639 71.372 2.411 3,639 78.691 4,800 Other receipts 7,319 102 Total recel ts 172,127 7,319 179,446 49,189 ments Cost of generating funds Charitable activittes 382 382 140 163.803 163,803 66,603 Total P ments 164.185 164,185 66,743 Excess of ReIpts over Payments for the year before transfers 7,942 7,319 15,261 117,5541 Transfers Excess I IDeficTtI of Receipts over Payments for the year 7.319 15,261 117,554)
Wishaw New Kirk Church of Scotland Statement of Balan At 31 December 2025 Unrestrirted Fund5 2025 Restrirted Endowrnent FurKIs Funds 2025 2025 Total Total 2025 2024 Nots Bank & De osit Balanos Bank & deposit balances brought forward 59.858 59.858 77.412 Movement in year: Excess of Receipts over Payments for the year 7.942 7.319 15.261 -17,554 Bank & deposit balances carried forward 67 7.319 75.119 S958 Investments at market value Church of Scotland Growth Fund Icost £72,261.41) Church of Scotland Income Fund {cost £19,565.13) 174.552 174.552 161,867 24,352 24,352 21,843 198,904 198.904 183,710 Assets Gift Aid Receivable 18,C 18,000 18,000 18.OLK) Liabilities Giving to Grow Gas and electricty 18,446 18,446 1.000 19,446 19,446 The accounts were approved by the Trustees on 14June 2026. For and on behalf of the Kirk Session. Session Clerk Treasurer
Wlshaw New Klrk Church of Scotland Notes to the ACUnts Trustee Remunefation and Related Party Transartion5 During the year, the Interim Minister. Rev Louise Mc(lements, receNed reimbursement of expenses incurred totalling £450. In addthon, lan Monteith-mathie, who is the Session Clerk, received £3,366.00 for providing his services os organist during the year. Movements In Funds Atljan 2025 At 31 Dec 2025 Receipts Payments Transfe Unrestrlcted funds: Generol Fund Cholr Guild Sunday School Thursday Club Men's Fellowship Bite & 81ether IARCI Robin5 Badminton Club Parent and Toddler Group Saturday Club Midweek Club 59.858 166,051 430 736 159.154 124 1.085 15,4291 61,326 315 548 1.465 450 1,757 897 1,465 323 1,848 779 144 893 61 19891 iii 331 509 154 351 776 204 86 296 796 1,647 193 199 873 20 1.182 59,858 172,127 164,185 67,800 Restrlrted funds: J Currie Memorial Stone Church and Hall Elertrical Fund Restoration and Renewal Fund 458 4,753 458 4,753 2.108 2,108 7,319 7,319 Endowment funds: None Total funds 59.858 179A45 164,185 75,119 Pur 05es of Desi nated Fund5 General Fund.. Used by the Trustees for all general income and expenditure. Organlsatlon funds are controlled by the committees of the individual organisations, all of whlch operate under the oversight of the Trustee5. The organisation funds coverthe operational costs of each or8anisation. and the committees are responsible for raising the funds and for maintaining accounting records. Organisations may disburse surplus funds by transfer to general congregational funds or to support other charities. Pur oses of Restrlcted Funds J Currie Memorial Stone: This is a fund to a5SiSt with the costs relating to cleaning the Memorial stone at the front of the church building. Church and Halls Electrical Upgrade Fund: Restricted for the purpose of assisting with the cost of upgrading the church and hall areas electrics. Restoration and Renewals Fund.. Restricted for the purpose of assisting with the c05t of the restoration of the church. 10
Unrestrirted Funds 2025 Restricted Endowment Funds Funds 2025 2025 Total 2025 Total 2024 Analysis of Other Income Transferfrom Cambusnethan Old and Morningside Transfer from Wishaw St Mar*'s Donations for Sunday Teas Sale of plates Organisation income 21.220 7.319 28,539 48.703 1,2(X) 21x1 49 48,703 1.200 200 49 71.372 7,319 78,691 Analy5t5 of t>onations WFO Scheme (non Gift Aid) Gift Aid Donations Open Plate Tax Recovered on Gift Aid Donations Other offerings and donations Organisation offerings etc Weddings and fvnera15 9,565 41,788 8.309 2.594 9.565 41,788 8.309 2,594 4,391 16,400 2,394 6.177 1,901 4.341 1,020 69,518 1,901 4,341 1,020 69.518 345 1,339 640 31,686 Analysis of Paymer Costs of eneratin Offering envelopes funds 382 382 140 382 382 140 Charitable activities Giving to Grow (net} {see note 6) Presbytery dues Interim Ministerfs expenses Pulpit supply Locum Salary Locum travel expenses Other staffing costs Fabric repairs & maintenance Council Tax Imansel Heating and lightin8 Insurance Other building costs Office and administratton costs Worship expenses Trainin& Outreach. etc Organisation operational costs Oonations to other tharities Bank charges Other expenses 63,874 2.827 450 558 1,999 522 11.478 25.275 1.254 27.651 12.450 1.615 2.619 814 2.820 4.578 478 152 2.389 163.803 63,874 2,827 450 558 1,999 522 11,478 25,275 1,254 27,651 12,450 1,615 2,619 814 2,820 4,578 478 152 2.389 163.803 9,365 720 11,464 1,986 7,318 12,323 7.321 3,995 1.185 314 277 921 7,468 100 66,603 164,184 164,185 66.743
Giving to Grow Contributions The arrangements in place for remitting Gtving to Grow contributions are payment by standing order over 10 months, February to November. There was a shortfall of £18.446 for the Grving to Grow contribution for 2025. Heritsble Properties Heritable properknes. consistinE of the church, halls and manse. are vested in the General Trustees of the Church of Scotland and are therefore not recorded in the accounts as assets of the congregation. Ministerfs Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers, stipends and employer's contribL¥knons 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 lin the fifth and subsequent years) £39,856. 2025 2024 Collections forThird Partie5 Chari(fes CHAS Lanarkshire Cancer Care Carluke Historical Society LAMH Diabetes UK RSPB 2nd Wishaw Junior Sechon Wishaw and District Brigade Band SSPCA Salvation Army Christian Aid 2W I,(M)O 20 s 20 20 3CKI 2(X) 200 668 2.860 APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2025 2024 Capital Account Credit Balances held at 31 December at Cost Market Value of Balances at 31 December 63,230 65,145 Revenue Account Credit Balances held at 31 Dember 110,840 Temporary Account Credit Balances held at 31 December 258,642 Individual Fund5 Credit Balances held at 31 Dember 12 Note: The Church holds 13pital and revenue accounts with the Church of Scotland Trustees which relate to proceeds from the sale of the manses from the legacy congregations. 12