HOLYfowN PARISH CHURCH OF SCOTLAND CHARITY NUMBER SC012888 -oOo-- CONGREGATIONALACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2025 -oOo--
Chaiity Name: Hotytown Parish Church of ScotlarKI Charity Registration Number SC012888 Congregation Referen No: 171124 Conta(a Address: Mfs Susan Rem 29 Bowhill Rc Chapelhall Airdrte ML6 8WL Trustees: Interim Moderator . Rev Terence Moran January to April Rev Loma Fyfe May to Oecember Kirk Session: Mr Wmcllroy Mr S Mccartney Mr K Bell Mr D I Paterson Mr G Baillie Mr S McNeil Mr J Murray Mr J Smtth Mrs L Baillie l HinsheP•cl Mrs A Smrth Mrs S Reid r8 C Duns Mrs E Mccready ts M McNeil Mi&s J Shaw Mr T Stewart Mr P Gardner Mrs l Gilchrist Mr J Lindsay Mr W Paton Principal Office-Bearers". Se&sion Cleth: Mr S McNeil Treasurer. Mrs S Reid IndeperNJent Examiner: Miss Cafol&Anne Park 65 Arden Avenue Thomliebank Glasgow G46 8PZ Bankers: Virgin Money. 43 Hamilton Road, Mothe11. ML1 3DD
HoEytown Parish Church Annual Report 2025 Introduction This year we as a Church and as a communty continued to face some challenging times. Discussions are still ongoing regarding the plan to redu the number of Churth buildings which was submitted by the Presbytery Mission Planning Group and subsequently rejected by Forth Valley and Clydesdale Presbytery. An appeal was submitted to The General Trustees in Edinburgh which has resulted in them setting up a MissÉon Plan Review Panel in December.2024. The appeal was rejected in May 2025, A meeting was held at the Presbytery office inJuly 2025 to discuss our cOnmS regarding the appeal rejection. The Presbytery Clerk Rev. Fiona Crawford and David Alexander from the Implementation Group were in attendan. The other Churches in the Cluster also had individual meetings with them. As a result of this, Rev. Muriel Pearson was appointed Interim Minister in October 2025 in order to re-establish contact between the Churches,facilitate any meetings and move the process fop4¥ard. Rev. Tery Moran finished his term as Interim Moderator and was replaced by Rev. Loma Fyfe whom we met when she conducted worship and Communion on 11° May 2025. We trust you will keep these issues and the people dealing with them in your thoughts and prayers. Stewart McNeil, our Session Clerk continues to provide theThought for the Day message which is on our website and sent out by email on a 3: week basis. Sadly Jenny Rankin frorn Wrangholm Kirk who was the other contributer providing nRssages along with Stewart, passed away in June 2025. Since then it is now a Thought for the week on a 1'.week basis. We lost two members of the Congregatlon and their absence and contributions to Church Ilfe is greatly missed. In September 2025 Jean Henderson passed away aged 95, Although her genera health was good, her mobility prevented her from attending Church on a Sunday but she made sure that her Freewill Offering envelopes and donation of loose change for the Fabric Fund were up to date. In December 2025 Janet Gillan passed away at a nursing home in East Kilbride aged 102. She had been an officer in the Girls Bn'gade and on her 100th birthday the Girls BrÉg2de Captsin Linda Baillie, elders May McNeil and Isa Hinshelwood visited her with gifts from the Church. Both these ladies sep4ed their Church and God in dtfferent ways but with faith and dedication. We continue to support the local primary school and the Salvation Army with toy donations at Christmas. Harvest Thanksgiving produce is also donatsd to the Salvation Amy to help families in need, and our offerings at the Watchnight seTvice on Christmas Eve is donated
to St.Andrew's Hospi. Our Interim Moderator Rev. Terry Moran, South Wishaw Parish Church, Rev.Lorna Fyfe and Locum tenens Mr. William Hastings continue to provide spiritual guidance during 2025. We would like to record our thanks to Terry, Bill, Lorna and Muriel for their support and assistance as we realise how fortunate we are to have someone in our pulpit every week during these uncertain times. The Guild meet on a Monday aftemoon. Numbers remain constant and is a testsment to the commitment of the leaders involved to provide, nurture and enjoy Christian felk)wship. Sadly our Boys Brigade Company was suspended in September due to change of circumstances for one of the Offer$. Vision Group No further action has been taken regarding renovations. Financial Review We continued to meet our financial obligations lo the National Church through 10 monthly payments to Edinburgh and also meet our commitments to Presbytery through one annual payment. Our payments exceeded our income as a result of several factors which has reSued in a deficit for the year. Income £105943, Payments £113178. Deficit £7235. Income from Freewill Offerings and Standing Orders have reduced. Our gas and electricity costs are a large part of our expenditure and we have now been given an aide to keep track of costs against budget figures. We had several insurance claims due to stomi damage and vandalism. Our Hall Let income increased but this was temporary as the group using the Hall three times a week required bigger premises. Due to the reduced income we had to supplement our funds with a transfer of £4000 from the Investors Trust Fund. Our funds are being depleted and an increase in giving is necessary in order to fulfil all our obligations for 2026. No Stewardship Campaign has been discussed or organised pending the outcome of future closures in Forth Valley & Clydesdate Presbytery. Susan Reid Treasurer Reserves Policy It is the Trustees policy to be ever mindful of the need to set aside Reserves whenever this is possible so that any special needs which may arise can be met. The Curnt figu set aside is £2704.03. Slatement of TrUstS, Responsibilities The members of the Kirk SessionlFinance Group 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 Kj'rk SessionlFinance Group are responsible for keeping proper accounting records which on request, must reflect the financial sttuation 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 Finan approved by the
General Assembly of the Church of Scotland in 2007. They are also responsible for the safeguarding of the assets of the Church and must take responsible steps for the prevention and or detection of fraud or other irregularities. Approved by the Trustees and signed on their behalf Stewart McNeil Session Clerk Date
TrUSts, Annual Report Year ended 31" Dmber 2025 Structures, Governan and Management Goveming Document The Church is administered in accordan with the tenns of the Unitary Constitution. Recnjitment and Appointment of Trustees Members of the Kirk Session are the charity trustees. The Kirk Session members are 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 and Locum Tenens knere appointed by the Presbytery of Hamilton(now the Psby1ery of Forth Valley and Clydesdale). OrganisatM)nal Slrudure The Kirk SeOn which rreets at least six times a year is responsible for spiritual affairs within the church. Certain responsibilities are delegated to the Fabric and the Finan Committees. Obiectives and Activities The Church of Scotland is Trinitarian in doctrine. RefomEd in tradition and Presbyterian in pdity. It exists to glorfy God and to Wotk for the advanment of Chrisvs Kingdom throughout the wortd. As a nth'onal Church. it acknowledges a distinctive call and duty to the ordInanS of rel10n 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. Services of Worship are held at 10.00 am each Sunday and on Cornmunh)n Sundays (4 per year). The Guild on Monday aftemoons.
Independent Examlner's Report to the Trustees of Holytown Parlsh Church of Scotland I report on the a¢¢ounts of the charity for the year ended 31 December 2025 whith a set out on pages 2 to 7. Respective re$ponsibilitles of trustses and examiner The Charity's trustees are responsible for t? ptBparation of the accounts in accordan with the terms of the Charities arKI Trustee Investment {Scotland) Act 2005 and the Chartties Accounts (Scolland) Regulations 2006. The Charity trustees constder that the audit requirement of Regulation 10(1)(d) of the 2006 ACuntS Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have Come to my attention. Ba$ls of indepondent examinefs statement My examination is carried out in accordance with Regulation 11 of the 20C6 Accounts Regulations. An examination indudes a review of the accounting records kept by the tharity and a comparison of the a¢¢ounts presented wTrth those records. It also indudes consideration of any unusual rtems or disclosures in the accounts, and seeks explanations from the Érustees Conrning any su¢h matters. The pr¢)cedures undertaken do not provide all tho evidence that would bè required in an audtl, and consequently I do not express an audit opinion on thè view given by the accounts. Independont examinorfs statement In the course of my examination, no matter has Gome to my attention vthich gives me 8$Onable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with Section 44{1){a} of the 2005 A¢t arKI Regulation 4 of the 2006 Accounts Regulations to prepare accounts lch accord with the accounting re¢ords and cOMY wtth Regulation 9 of the 2006 AGcounts Regulations to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. CAROLE - ANNE PARK. (FCCA) 65 ARDEN AVENUE. THORNLIEBANK, GLASGOW, G46 8PZ DATE: xb.
HoL0Vv PARISH CHURCH OF SCOTLAND RECEIPTS AND PAYMENTS YEAR ENDED 31 DECEMBER 2025 unreStnC R8StITcted Endowment Funds Funds Funds 2025 2025 2025 Tot81 2025 Tot 2024 Note Recei Donations Bank and deposit interest The Guild The Boys BfKJade Con80lidated FabrEC Fund 39,705 39.705 38,833 189 1,108 $49 41 779 1,108 1,023 1,160 60 7.550 14.534 14,534 55.536 9.591 12.600 41 56,126 9,591 12,800 48,626 4,506 12.240 670 1.491 Hall let Manse let Income.. Funerals et¢ ElectriclGas refvnds Insurance claims 27,626 27.626 105,353 549 41 105,943 67,533 Cost of generating fvnds Govemance costs Charitable activities Maintenance The Guild The Boys Brigade Consdidated Fabric Fund 99 1CKJ 65.641 33,647 1.448 1.257 10.986 120 100 59,875 3,316 733 100 65,641 33,647 1,448 1,257 10.986 6,528 111,921 1.257 113.178 70,672 Excess of (payments over retsipts1lrelpts over payments before transfers Transfers (6.568) 4,000 (708> {4,000) 41 17,235) {3,1391 E$$ of (payments over reCeipts}IreIpts over payments 12,5681 {4,7081 41 (7.235) 13,1391
HOLYTOWN PARISH CHURCH OF SCOTLAND STATEMENT OF BALANCES AT 31 DECEMBER 2025 Unrestrrcted Funcls 2025 Restnct8d Endowment Funds Funds 2025 2025 Total 2025 Total 2024 (Note 2) ndde osit balances Balanceg brought forward 10.597 15.683 924 27.204 30,343 Movement in ear (Exces$ of payments over Receipts)IExcess of receipts ower payments (2.5681 {4.7081 41 {7,235) 13.3191 Bank and deposit balances canieil foThvard 8.029 10.975 19,969 27.204 The accounts We approved by the Kirf( Session and Financial 808rd on ..a For and on behalf of the Krk Sesston and Financial Board Session Clerk Treasurer
HOLYfowN PARISH CHURCH OF SCOTLAND NOTES TO THE ACCOUNTS AT 31 DECEMBER 2025 Trustee remunerath'on and reLqted part transfers Locum Ministerfs expenses of £4,388.44 Honorariums.. £Nil No Stewardship campatgn has been held or discussed pending the oul¢ome of our duster meetings. Movement in funds At l January 2025 At 31 Decemtjer 2025 Ripts Payments Transfers Un trictsd fund General fvnd Designated fvnds.. The Guild 767 Consolidate(l Fabric Fund 6,137 3,693 96.539 99.487 4.000 4,745 1,108 7,706 f,448 10.986 427 2,857 10,597 105.353 111,921 4.000 8.029 Designated ftjnds". Fabric Reserve Sunday S¢hool Hall fvftd Boys Brigade 10,388 2,589 360 115 21 14.OCWJ) 6,748 2.704 508 1,01S 1,015 1.204 53 1,257 15,683 549 1,257 {4,0(XJ) 10,975 nd Lega¢y fund 924 41 Totals 27.204 105.943 113,178 19.
HOLYTOWN PARISH CHURCH OF SCOTLAND NOTES TO THE ACCOUNTS AT 31 DECEMBER 2025 Movernent in funds (continued) ses of Desi ed ful$ Fabric Fund.. The Trustees are considering way$ in which our faolitj.es in the Hall can be improved. This, we believe. will be benefioal to the congregation as a whole. Reserve Fund,. The Trustees set aside fund5 which can be used when other funds are bw or for a Specific purpose. Sunday School.. This frjnd is run by the Sunday Schcol staff with overstght from the Kirk Session. The Guiki.. The committee runs the day to day affairs of the Guild. Much of the money raised is donated to the church but were ti ever necessary The Guild would assist the church to meet its commitments for the year. esofR tri Hall Fund.. Discussions are st511 ongoing With regard to using this money 50 that the item purchased is going io be a worthwhile a$set lo the fac51ities in the Hall. es of Endowmenl furKIs The Legacy Fund consists of three capital amounts, namely: The John Shearer Legacy The Margaret Sym Bequest The Robertson Benevolent Fund £21)0 £45 £100 The three legacies were bequeathed to the church by fomier WMbers. These sums must remain intact but the intarest may be used to help the tN)or and neety. Anatysis of donations Unrestrict8d Funds Rasfr7Cted Funds Total 2025 Totsl 2024 FW) Scheme (non Gift Aid} Gift Aid donations Tax recovered on Gift Aid donations Ordinary offerings Other donations 2,885 19,495 7,737 1,274 8.314 2,885 19,495 7,737 1,274 8,314 3,524 19,315 7,877 2,1?4 6,003 39,705 39,705 38,833 Note.. No donatK)ns were received for the End¢)wment Funds.
HOL YTOWN PARISH CHURCH OF SCOTLAND NOTES TO THE ACCOUNTS AT 310ECEMBER 2025 Anatysis of payments UnTrsfrict8d Reslrictad Funds Funds Total 2025 Tot81 2024 Cost of en envelopes funds 99 99 120 99 99 120 Governance Costs Accounts Fee 100 100 1Crt) Charita le activiti Giving to Grtr Presbytery dues Locum Ministels expenses Locum Minister Fabric repair and npintenance Heat and light Insurance Printing and stationery Advent expensoslchristmas tre86 26,043 777 621 3.768 33,647 17,645 9,103 26,043 777 621 3,768 33,647 17,645 9,103 36 360 15.522 720 634 10,829 3,316 16,398 6,321 120 230 Travel costs Webstte neWa1 T&lephonelBroadban¢J (Church & hall) Garden niaintenanca creaning costs Moderator fund OrganLst fee The Guild The Boys Brigade Cons. Fabric Fund -Admin F Con& Fabric Fund -propety costs 247 1.077 1.750 3,477 1.223 1.223 2,965 2.965 soo 2,600 1,448 1,257 1.504 9,482 2,eoo 1,448 733 1,257 1,362 5,166 9.482 111,722 1.257 112,979 70,452 Total Payments 111,921 1,257 113,178 70,S72 Note.. There were no payments from the Endowment Funds. namely the Legacy Fund.
HOLYTOWN PARISH CHURCH OF SCOTLAND NOTES TO THE ACCOUNTS AT 31 DECEM8ER 2025 Ministe¢$ Stipend All Church of Scotland Congregations contribute to the Nabonal Stipend Fund which bears the ¢osls of all ministers, Stipends and ernployer's contributions for national in3urance, pension and housing and loan fund. MinFsters' sts'pends are paid in accordance with the nalKJnal stipend scale, whtch is related to years of service. For the year under vIeW the minimum stipend was £32.433 and the maximum sbpend (in fifth and subsequent years) £39,856. Collections IOT Third Partteg 2025 2024 Moderators fund Sl Andrews Hospice 388 201 200 589 200
CONGREGAT]ONAL ORGANISATIONS 2025 Cash Bgnk Cash in Hand Capttation fees Bring & Buy Collection B8nk Interest Bank charge refund 765.27 Capilation fees Catering Guild pfoiect Church fkmers and tree Speakers Church donation Bible Sty Rev Shaw Paterson Malawi MKfophr)ne Bank chw9e Bank balan Cash in hand 288.00 115.25 100.00 160.00 231.50 300.00 100.00 100.00 34.17 18.77 371.20 162. 201.50 722.30 3.42 18. £187 £1 75. Sund Inv nt Balance 1 January 2025 Interest 486.15 Balance 31 DeCeMr 2025 £507.75 £5 OFening balan Cash in hand In¥estors Trust transfer Collecti$ 2240.75 30.15 1257.54 Ten Pin 8Ing Gifts Easter eggs F¢J)tball outing Tuck str Rev Shaw Paterson Maawi Church lunch Cash in Bank Cath in hand 214.00 320.00 21.00 840.00 49.85 100.00 400.00 1662.69 16.90 £3624.44 24.44 nvestment Balan 1 January 2025 Interest 1204.04 Balance 31 December 2025 1257.54 57.54 Tr4nsfer £ 0.00 Audited aTrJ found CO 16° January 2026 Isa Hinshe14vc¥)d
GENERAL FUND BUDGET ACTUAL 2025 BUDGET 2026 INCOM Offerings 2885 19495 7737 1274 8314 9705 FVAJ Scheme (Non Gift Aid) Grft dCatiOnS Tax Gift AKI Ordinary offerings 19500 5000 700 400 othor Ordinary Income Contributsns from Congat)nal Organrsatsons The Guild Weddings. Funerals. 8apii8ry Hall letthnse 400 250 loo 17100 174 22191 62 TOTAL ORDINARY GENERAL INCOME Nalional Ministy aTrJ Missijn and wider work Ministy and Mission allocation Presbfv dS Lo¢al staffing o)sts Locumllnterim ml$leS expenses Buitding ¢osts 17645 4Lf21 Heating and Wting InsuTan¢e Courtl Tax 16CKIO 52875 GENERAL FUND BUDGET
ACTUAL 2025 BUDGET 2026 52875 Brought knward 44695 Other foxl costs 99 FIM) envews printinstatilCop1er 360 GrfWCertifKates Telephon&Btoadband Hall Clpaning fees Gden Mainteftancé 1223 2965 1200 1000 47 27 TOTAL GENERAL FUND EXPENDITURE 47445 62296 7658 TOTAL ORDINARY GENERAL INCOME TOTAL ORDINARY GENERAL EXPENDITURE 49850 7445 240