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 De￿rnber 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 Re￿Ipts 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
S9￿58
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 AC￿Unts
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 De￿mber
110,840
Temporary Account
Credit Balances held at 31 December
258,642
Individual Fund5
Credit Balances held at 31 De￿mber
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