Kirk of Calder Parish (Church of Scotland)
REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Congregation No: 020148
Charity No: SC 013461
Kirk of Calder Parish (Church of Scotland)
REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
CONTENTS
| Page | |
|---|---|
| Reference and Administrative Information | 1 |
| Trustees’ Annual Report | 2-3 |
| Independent Examiner's Report | 4 |
| Receipts and Payments Account | 5 |
| Statement of Balances | 6 |
| Notes to the Accounts | 7-9 |
Reference and Administrative Information
Charity Name: Kirk of Calder Parish (Church of Scotland) Charity Registration Number: SC013461 Congregation Reference No: 020148 Contact Address: 24 Wellview Lane Murieston Livingston EH54 9HU
Trustees
Kirk Session members:
Rev. William Watt, Susan Adams, Yasmine Akyeampong, Eleanor Blair, Jacqui Campbell, Annette Caulfield, Mary Dandie, Helen Findlay, David Grant, Ann Haddow, James Hendrie, Janet Ingram, Geoff Ingram, John Jamieson, Norman Laing, Dianne Lowe, Jeanette McLauchlan, Andrew McLeman, David MacRae, Ann McWhir, Russell Neil, Karen Neil, John Rankine, Mary Rankine, Linda Scott, Kevin Shiach, Alice Tait, Gavin Walker, Ian Wallace, Peter Weir and Kenneth Wilson.
Principal Office-bearers
Minister (from 12 February 2025): Rev. William Watt Interim Moderator (to 12 February 2025): Rev. Liam Fraser Session Clerk: Janet Ingram Church Treasurer: Ian Wallace
Independent Examiner
Arlene Levick 33 Wallace Mill Gardens, Mid Calder EH53 0BE
Bankers
Virgin Money Bank Mid Calder, Almondvale Boulevard Livingston EH54 6QL
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Kirk of Calder Parish (Church of Scotland) Trustees’ Annual Report Year ended 31 December 2025
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form).
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity trustees. 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 to manage the affairs of the Church. The minister (appointed on 12 February 2025) is also a member of the Kirk Session. During the period of the Vacancy (to 12 February 2025), the interim moderator or locum minster attended Kirk Session meetings in an advisory capacity.
Organisational Structure
The Kirk Session normally meets nine times a year is responsible for both the management and the spiritual affairs within the church. Certain responsibilities are delegated to the Financial Court and the Property Committees as appropriate.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the 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 co-operates with other Churches in various ecumenical bodies in Scotland and beyond. The Kirk of Calder Parish has a Service of Worship every Sunday and on other dates appropriate to traditional Christian festivals; and, until the outbreak of the Covid-19 pandemic had a mid-week Service at Pumpherston every fortnight. All ages are included in all Worship, Stewardship and Community Activities.
Achievements and Performance
The physical attendance at Services of Worship is around 80 including Sunday School children. Fellowship is fostered through organisations (such as The Guild, Bible Study Group, the Choir, the Friends and the Social Group) and numerous social events during the year (such as Daffodil Tea, coffee mornings, concerts, summer barbecue, Christmas parties, teas and occasional soup lunches in the hall after worship and other activities). Christian education, including Stewardship, and awareness is nurtured among all ages through involvements in events at Harvest time, Christian Aid Week and Regular Fundraising. Fellowship is fostered through organisations such as Sunday Club, The Guild, Bible Study Group, the Choir, the Friends and the Social Group, with numerous social events (coffee mornings, concerts). For the last 3.5 years, the ReGen 2025 initiative has spearheaded fundraising activities for the upkeep of the buildings (Kirk, Hall and Manse) through the weekly Fairtrade Café, soup & sandwich lunches, sponsored walks, singalongs, beetle drives, fairs, will writing, etc. Services of Worship and the Café are promoted on the church's Facebook page.
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Kirk of Calder Parish (Church of Scotland) Trustees’ Annual Report (cont'd) Year ended 31 December 2025
Financial Review
The principal sources of income are weekly freewill offerings (FWO envelopes and open plate) and monthly standing orders. The Trustees report increases in givings in comparison to the previous year, across all income streams (note 3). The Trustees are aware that the trend in offerings (and the tax recovery on Gift Aid donations) is falling in real terms (when taking inflation into account) and expenditure on the upkeep of the Fabric (buildings) is increasing, therefore, encourage members to review and increase their givings on an annual basis to boost Reserves and ensure the church remains on a sound financial footing. In 2024, prior to the new minister's arrival, through ReGen 2025 fundraising activities (such as the Kilt Walks, Concerts, Fairs and voluntary efforts) the Trustees were pleased to report completion of the Manse refurbishment at a cost of c.£33,000. Retrospectively, in December 2025, the Kirk received a refund of Giving to Grow contributions of £17,680 (Current Year-CY £8,372 and Prior Year-PY £9,308) as adjustments were made to our 2024/2025 allocations to exclude this specific 2022/2023 fundraising for the Manse. In addition, in 2025, the Trustees are pleased to report the costs of Church Roof repairs c.£20,000 and Hall Kitchen works c.£2,000 have been covered by this ongoing ReGen fundraising initiative (spearheaded by the 'Lift the Roof Off' campaign in August) and future allocations will be adjusted downwards accordingly to exclude same.
Reserves Policy
Whenever possible it is the Trustees’ policy to hold reserves of approximately three months expenditure including designated funds. At the year end the Church held unrestricted cash funds of £36,909 of which £10,135 had been designated for the fabric fund, £669 for the organ fund and the remaining balance of £26,105 for general purposes which covers 3 month's expenditure at £8,200 per month. It should be noted that the unrestricted cash funds (and the unrestricted surplus in the year of £9,423) include a grant of £1,850 (distribution from the North Merchiston Fund) which has yet to be spent on Mission. The Church also held £1,874 of restricted funds for the purposes specified in Note 2.
Statement of Trustees' Responsibilities
The members of the Kirk Session 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 records 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 (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent 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 detection of fraud and other irregularities.
Approved by the Trustees on 18th February 2026 and signed on their behalf
Janet Ingram Session Clerk
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Independent Examiner's Report to the Trustees of the Kirk of Calder Parish
I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 5 to 9.
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 Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts 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.
Basis of independent examiner’s statement
An examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the 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 express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention
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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
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Arlene Levick
33 Wallace Mill Gardens, Mid Calder EH53 0BE
Date: 16th March 2026
Kirk of Calder Parish (Church of Scotland) Receipts and Payments Account Year ended 31 December 2025
| Receipts and Payments Account Year ended 31 December 2025 |
|||||
|---|---|---|---|---|---|
| Receipts Note Donations 3 Activities for Generating Funds Bank & Deposit interest Investment income Rental of premises Grants Other Receipts Total Receipts Payments 4 Costs of generating funds Charitable activities Governance costs Total Payments Transfers Excess of Receipts over Payments for the year before transfers Excess of Receipts over Payments for the year |
Unrestricted Funds 2025 £ 77,384 20,713 13 - 98,110 2,641 4,550 2,742 108,043 208 98,412 - 98,620 9,423 1,039 10,462 |
Restricted Funds 2025 £ - 615 13 - 628 - - - 628 - 70 - 70 558 (615) (57) |
Endowment Funds 2025 £ - - 24 400 424 - - - 424 - 0 - 0 424 (424) 0 |
Total 2025 £ 77,384 21,328 50 400 99,162 2,641 4,550 2,742 109,095 208 98,482 - 98,690 10,405 0 10,405 |
Total 2024 £ 68,633 15,964 57 400 |
| 85,054 2,368 - 2,778 |
|||||
| 90,200 | |||||
| 203 91,946 - |
|||||
| 92,149 | |||||
| (1,949) 0 |
|||||
| (1,949) |
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Kirk of Calder Parish (Church of Scotland) Statement of Balances At 31 December 2025
| Unrestricted Restricted Endowment Funds Funds Funds 2025 2025 2025 Note £ £ £ Bank & Deposit Balances Bank & deposit balances brought forward 26,447 1,931 550 Movement in year: Excess of Receipts over Payments for the year 10,462 (57) 0 Bank & deposit balances carried forward 36,909 1,874 550 Investments at market value Church of Scotland Growth Fund - - 20,399 [Cost £2,256 - 2024: £2,256] - - 20,399 Assets None - Buildings owned by Church of Scotland - - - Liabilities Costs incurred but not yet billed - - - The accounts were approved by the Kirk Session on 18th February 2026. Janet Ingram Ian Wallace Session Clerk Treasurer |
Total 2025 £ 28,928 10,405 39,333 20,399 20,399 - - |
Total 2024 £ 30,877 (1,949) |
|---|---|---|
| 28,928 | ||
| 18,917 | ||
| 18,917 | ||
| - | ||
| - | ||
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Kirk of Calder Parish (Church of Scotland) Notes to the Accounts Year ended 31 December 2025
1. Trustee Remuneration and Related Party Transactions
During the year 12 trustees received reimbursement of expenses incurred totalling £9,138. In addition Mr John Rankine and Mrs Eleanor Blair who are members of the Kirk Session received £4,761 and £3,324 respectively for providing their services as organist and church officer during the year.
No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
2. Movements in Funds
| Unrestricted funds Designated Fabric Fund Designated Organ Fund General Fund Restricted funds The Guild Walker Grave Maintenance Fund Endowment funds Strachan Bequest Total funds |
At 1 Jan 2025 £ 10,421 669 15,357 26,447 1,363 568 1,931 550 550 28,928 |
Receipts £ 23,385 0 84,658 108,043 615 13 628 424 424 109,095 |
Payments £ (23,671) - (74,949) (98,620) (70) - (70) - 0 (98,690) |
At 31 Dec Transfers 2025 £ £ - 10,135 - 669 1,039 26,105 1,039 36,909 (615) 1,293 - 581 (615) 1,874 (424) 550 (424) 550 0 39,333 |
|---|---|---|---|---|
In addition to the cash and bank balances detailed above there are also investments held within the following Endowment fund:
Strachan Bequest at Market Value: £20,399 (Cost £2,256) [2024: £18,917 (Cost £2,256)]
Purposes of Designated Funds
Fabric Fund: The Trustees have set aside funds for the maintenance of Church properties. Organ Fund: The Trustees have set aside funds for the maintenance of the organ which dates back to 1888. Purposes of Restricted Funds
The Guild decides which organisations to support and therefore its funds are restricted.
Walker Grave Maintenance Fund: This is a fund to maintain the headstone on the Walker grave.
Purposes of Endowment Funds
Income from the Strachan Bequest is to be used for general purposes.
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Kirk of Calder Parish (Church of Scotland) Notes to the Accounts (cont) Year ended 31 December 2025
| Unrestricted | Unrestricted | Restricted | Endowment | |||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | ||
| 2025 | 2025 | 2025 | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| **3. ** | Analysis of Donations | |||||
| WFO Scheme (including Gift Aid Donations) | 51,718 | - | - | 51,718 | 49,236 | |
| Tax Recovered on Gift Aid Donations | 13,612 | - | - | 13,612 | 12,783 | |
| Ordinary Offerings (Open Plate) | 5,775 | - | - | 5,775 | 4,148 | |
| National Giving Day | 0 | - | - | 0 | 0 | |
| Other Offerings, Donations etc | 6,279 | - | - | 6,279 | 2,466 | |
| 77,384 | - | - | 77,384 | 68,633 | ||
| **4. ** | Analysis of Payments | |||||
| Costs of generating funds | ||||||
| Offering envelopes | 208 | - | - | 208 | 203 | |
| Charitable activities | ||||||
| Giving to Grow allocation | 34,558 | - | - | 34,558 | 37,031 | |
| [2025: £54,224 Less Endowment Income £1,024 & Transition Funding £962 - CY ADJ | £8,372 - PY ADJ | £9,308] | ||||
| [2024: £49,266 Less Endowment Income £1,039 & Vacancy Allowance | £11,196] | |||||
| Presbytery dues | 1,130 | - | - | 1,130 | 887 | |
| Minister’s expenses | 748 | - | - | 748 | 83 | |
| Ministerial Assistance | 1,697 | - | - | 1,697 | 6,742 | |
| Other staffing costs | 10,245 | - | - | 10,245 | 9,591 | |
| Fabric repairs & maintenance *** | 24,498 | - | - | 24,498 | 15,544 | |
| Equipment | 395 | - | - | 395 | - | |
| Council Tax | 2,548 | - | - | 2,548 | - | |
| Heat and light | 9,460 | - | - | 9,460 | 12,783 | |
| Insurance | 4,844 | - | - | 4,844 | 4,337 | |
| Printing, stationery and postage | 1,133 | - | - | 1,133 | 724 | |
| Church office expenses (photocopier rental) | 929 | - | - | 929 | 1,579 | |
| Organ & music | 2,024 | - | - | 2,024 | 360 | |
| Sunday School | 663 | - | - | 663 | 330 | |
| Hire of hall (Pumpherston) | 0 | - | - | 0 | 0 | |
| Other expenses | 3,540 | 70 | - | 3,610 | 1,955 | |
| 98,412 | 70 | 0 | 98,482 | 91,946 | ||
| Governance costs | ||||||
| Independent examiner’s fees | - | - | - | - | - |
Notes: *** Fabric repairs and maintenance costs were £24,498 (Church £20,299, Manse £2,014, Hall £2,185) [2024: £15,544 (Church £1,730, Manse £13,814)]
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Kirk of Calder Parish (Church of Scotland) Notes to the Accounts (cont) Year ended 31 December 2025
5. Minister’s Stipend
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 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 (after 5 years) £39,856.
| llections for Third Parties Home for Good, Scotland River Kids West Lothian Foodbank Fresh Start Carers of West Lothian DEC Middle East Humanitarian Appeal Christian Aid Dignity Boxes Prisoners Week Trust (1) Bethany Christian Trust (2) |
2025 2024 £ £ - 400 500 - 499 40 100 - 113 - - 158 - 150 - 86 - - - - 1,212 834 |
|---|---|
6. Collections for Third Parties
During the year, on behalf of the congregation, the Church also donated the following amounts to Third Parties (1) Prisoners Week Trust towards their Dignity Fund £NIL (2024: £75)
(2) Bethany Christian Trust towards their Welcome Centre Appeal 2024-25 £NIL (2024: £250)
7. Donations made to Third Parties through fund raising by The Guild
| Home for Good, Scotland Bible for Bairns Operation Hope, Egypt Crossreach Build my Church (Bear Necessities) Church of Scotland - UNIDA, Brazil |
- 200 200 - 200 - 200 200 200 - - 100 800 500 |
|---|---|
In addition, during the year, The Guild gifted £615 to the Church for general purposes (2024: £500). In 2024, this was allocated to the Designated Fabric Fund and, in both years, these gifts have been shown as movements between Restricted and Unrestricted reserves.
8. Accounting convention
These accounts are prepared on a strictly cash basis.
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