The Church of Scotland Langbank Church of Scotland RECEIPTS AND PAYMENTS ACCOUNTS Year Ended 31 December 2025 Congregation No: 150819 Charity No: SC015085
Il_•f•r•nrg Inil h.(Imlnl•lrollv• Inlilrm_Ir Llinl IIV Ndifi•l C,1101 IIV Ilpulyll ¢J!Iiiii NLiiiib•i vjji yifj.I CLlilurtsuiil li 111 Ilttfni nllL• Noi 150019 Ciliilni_l h.iJili-Lifil I c/0 OJv•Jri, 14ain Pa LJ.NGBhJl Rorilrewshare PA14 6/P. Tru•loo• All Kli k Sessloii member8 are trustees of the charity. Tr fc4kyffluxJ 6 a &5t d al iylio servod at any tlme durlng the year up to the date of sw tr acc£xxts Davld Steele (Sesslon Clerk) Ellzabeth Hopklns (Treasurer) Flona Cummlng Alasdalr Hamllton Graham Hlll Jean Leck Mary Bonner Caroline MacLean Elspeth Munro George Wilkinson Prlnclpal Offlce-bearers Minister: Reverend Steven Owens Session Clerk: Church Treasurer: David Steele Elizabeth Hopkins (from 1st January 2025) Independent Examiner Julie Gilmour 80 Middlepenny Road, Langbank, Port Glasgow, Renfrewshire, PA14 6XF Bankers Bank of Scotland, West Blackhall Street, Greenock
Trustees, Annual Report Year ended 31 December 2025 Strurture, Governance and Management Governing Document The Church is administered in accordance with the terms of the Deed of Constltution (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. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. Organisational Structure Langbank Church is governed through a unitary constitution, which means that the Kirk Session - which meets frequently through the year - is responsible for both spiritual and temporal affairs within the church. Certain responsibilities are delegated to Committees which are responsible for Finance. Fabric. Fundraising, social and communication; and Outreach with responsibility for pastoral care as appropriate. The Committees have been in place following the adoption of the unitary constitution, and are providing a more flexible and collective response than was the case under previous arrangements through a Congregational Board. Committees are convened as required, approximately six times per year. 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. Although a smaller congregation, we continue to make a thriving contribution to village life with villagers regularly attending social and fund-raising events such as the established drop-in café on Mondays. Sunday worship is supported by a choir and organist, many of whom are also members of the village choir. Because of the limited facilities in the village, we have been trying to develop the church as an additional amenity for the whole community. The manse is currently up for sale with the proceeds expected to go towards the future development of the Church.
Trustees, Annual Report (cont.) Year ended 31 December 2025 Achievements and Performance Rev Steven Owens took on the Linked Charge for the Langbank Church and Houston and Killellan Klrk in January 2025. We remain extremely proud that in spite of our small membership base we reach out successfully to all our parishioners and are actively engaged throughout village life, which we pray will continue through 2026 and beyond. Financial Review General fund-raising, particularly the regular and generous giving by the congregation remains our principal source of income. This income is boosted by our ability to reclaim tax on many of the donations received. Our underlying income before fabric reimbursement decreased by 9.67 % from £45,355 in 2024 to £40,968 in 2025. Total income including fabric drawdown for 2025 is £55,344. We have continued to invest in the upkeep of both the church buildings and the adjacent manse (which is currently up for sale). As the accounts show, our funds for fabric expenditure (most of which are held centrally by the Church of Scotland General Trustees) have reduced further this year for essential works on the roof and the plasterwork, we need to continue to carefully shepherd our financial resources for day-to-day charitable activities. The underlying costs increased by 53 % to £47,733 in 2025 from £31,177 in 2024 before fabric funded spend, total reported spend before net liabilities is £64,432. Adding the accrued net liabilities for 2025 this took the underlying costs to £51,150. The rental income from the Manse ceased when the property went up for sale in September 2025 - prior to this the income generated is held by the Church of Scotland General Trustees and restricted solely for upkeep of the church and manse. The Trustees report that the sale process is going well and there have been positive viewings.
Trustees, Annual Report (cont.) Year ended 31 December 2025 Reserves Policy It is the Trustees, policy to hold reserves of approximately six months expenditure including designated funds. At the year end, the Church held unrestricted cash funds of approx. £37,342 plus £17,877 held for restricted purposes. In a separate fund, reserved for upkeep of the fabric of the church and manse, the General Trustees hold £5,281 (PY £13,000), this has reduced from last year for ongoing maintenance and development costs associated with the Church building and the manse. Cash plus readily realisable Investments (themselves amounting in total to over £72,253 after net liabilities) represents approximately 17 months of regular expenditure, compared to the Trustees, target of holding 6 months expenditure as a reserve. this has reduced from last year following the major works undertaken during the year on the roof and plaster works. 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 and signed on their behalf, J9 Steele Session Clerk {oJ..-Ii&.... ... Date ....
Langbank Church of Scotland SC 015085 Independent Examlner's Report to the Trustees of Langbank Church of Scotland I report on the accounts of the charity for the year ended 31 December 2025 whlch are set out from page 7 onwards. 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 My 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. l. 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 accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: Name: Julie Gilmour Address: 80 Middlepenny Road, Langbank, Port Glasgow, Renfrewshire, PA14 6XF IE)14(I Date:
Unr•strlct•d Funds 2025 R•strlct•d Fund• 2025 Endovdm•nt Fundg 2025 Totsl 2025 Total 2024 Nrte DofWtknns Legacles vlt5 for Genernthig Funds Bank & Deposrt kntertst Investyrnnt Income £ 23,257.C 20.00 23,277.(MJ 31,063.34 5,225.33 1,526.49 2 394.32 £ 32,403.14 £ 4,048.20 38.65 282.02 £ 4,388.87 9,273.53 1,565.14 9,542.79 1,750.03 36,792.01 44,846.76 Aental of the church hall Sale of assets Sale of bnvestments Grants Receipts trDm Genernl TnteeS - Fabrfic Other Receipts - 3rd party collection 1,400.00 80.00 1,480.00 475.00 £ 14,375.97 14,375.97 2,695.78 56,451.60 33.50 £ 2,695.78 £ 48 179.11 £ 7 164.65 55 343.76 101806.86 Costs of gerffitsng funds Charltsble acttvltles Governance costs Other Costs - FabrK costs 777.74 £ 44,921.49 777.74 46,955.19 706.27 30,471.18 £ 2,033.70 9.654.79 £ 7,044.00 16,698.79 57,971.fll £ 55 354.02 £ 9 077.70 64 431.72 89 149.05 Excess of Recelpts over Payments for th• year befor• transfars -£ 7,174.91 -£ 1,913.05 9,087.96 11657.81 Transfors Excess of R•colpts over Payments for th• year -£ 7,174.91 -£ 1.913.05 -£ 9,087.96 11657.81
Unrostrlct•d Fundg 2025 R•strlrt•d End¢Jwm•nt Fundg Fundg 2025 2025 Totsl 2025 Total 2024 Bank & depostt baTe5 brought forward l January 202S £ 44,517.39 £ 19,790.02 £ 64,307.41 £ 51,649.60 Mov•ment In y••r Excess of Recelpts over Payments for the year 7,174.91. .£ 1.913.05' 9,087.96 £ 12.657.81 Bank & derx)slt balarKes carrd forwarrl 31 December 2025 £ 37 342.48 £ 17 876.97 £ 55219.45 £ 64 307.41 Cost Value 31 Dec 2025 £64.986.86 £ 74 243.82. E 74 243.82 £ 70087.62. Gift & Interest Receivable 1697.00 1,697.00 1697.00 £ 2 030,84 1,697.(X) £ 2,030.84 Expense5 due not yet pald 3,416.80 3.416.80 £ 9,485.57 Chanty Expenses Due but not paKJ 271. 271.(Kl 150.CKI 3,416.80 271.00 3,687.80 £ 9,635.57 For arMJ on behalf of the Kirk Sessk)n Sesslon aor . /-/ Tr•asur•r
L TrnAee RemeTOn Rdaled Pafty Tr•nf•(IioAJ Ou nng the yeKg1, 9x Irustea fEcoved pUrs11 of expffises thcuirpd tot4ling 4,N.21 Plo trustee or • person feliled to a tiustee h•d any peyS(al intual In •ny contrnct Of tTrc(M ffitered mto by tho thJnty du rtng tho yeai. l Movements in Fundj At310 25 2025 lknrericted lund Des#)natexl Fabnc fvnd Reserve & e$l Fund GeneTrl Fund 4,4.16 £ 101,017.19 9 137.66 £ 114 605.01 £4,633. 14 [7,684. 55 É34 479.62 £ 46 797.31 £4,929.81 10. 4,153.49 £ 108, 701.74 £ 53 915.84 107 .48 Restrlrted furnls Chantal4e D(maDj Debelq)rIt fvnd Youth Fund 1,01554 £ 17,904.52 869.96 £ I9,7).02 Q695.78 Q.50&fA) £9.968. 22 E8,CA)9. 28 £38.65 £0.) £12 702.65 £ 10 515. 1.204.72 £ 19,W.46 61 £ 21976.79 EndowTrMt funds None Total fund5 E 134 395.03 £ 59 499. £ 64 431.72 E 129 463.27 Fabnc Fund: The Tnjstees have set •5xle funds for the m•ntenance of the Churth property Purposes cl RestnctEd Funds Youth Fund: Da¢S hawt been recaved speofically for use in (wr work Ycwng People Crylassn UK: Dcmitsons have been recaved spe£thcally In support d our sponsorship d thik1r throuth CorrT)ass)ft UK OeOprrt Fund: Donat•)ns have been reCad speoficgly for the RulelopthI Project for the Churth PrefTrses See also Note 7 Purposes d Endonffit fvnds There are no Endowrrtht Funds
ill Unr•otrkt•d Ao•trlct•d T•tsl 2025 T•t 2024 2025 2025 2025 Not• 3. Analysls of DonJtlonJ WFO SCheff (non Gift AMJ) Gft Ak1 Donabons Tax Recovered on Glft Aid Donatlorns Ordinary Offerlngs (Open Plate) Other Offenngs, Donabons etc 1,633.00 £ 15,418.00 4,060.25 1,435.75 710.00 £ 23 257.00 1,633.00 £ 15,418.CK) 4,060,25 1,435.75 730.00 £ 23 277.00 1,824 6,100 7,703 1,043 20.00 20.00 Fund• 2025 Fundj 2025 Fundj 2025 To 2025 Totsj 2024 Not• 4. Analysls of Payments Costs of generating funds Investment Marogers, fees Offering envelopes Charltable artlvltles Minstnes & Mission allocation Presbytery dues Voluntary Additional Stipend Ministerfs costs Ministerial Assstsnce Pulpit supply Other staffing costs FabrK repairs & malntenance Council Tax Heat and light Insurance Other building costs Church office expenses OrganisL oryan & mus Pnnbng, ststionery and postsge Other expenses 12,735 438.00 438.(M) 5 £ 21,158.00 7,070.06 198.90 3,199.68 5.587.59 £ 21,158.00 7,070.06 198.90 3,199.68 5,587.59 53 6,861 1,2(X) 57,972 8,412.03 2,037.78 354.50 1,220.58 5,046.00 8,412.03 2,037.78 7,398.50 1,220.58 5,046. 1,541 1,953 17 1,255 3,657 7,044.00 630.90 £ 55,354.02 2 033.70 9,077.70 £ 64,431.72 Governanc• costs Independent examinerfs fees Other payments Purchase of assets Purchase of investrwts 5. Mlnlsterf• Stlpend All Church of Scotland congregations contribute to the Natlonal Stlpend Fund whkh bears the costs of all minlsters, stlpends and employees contn'butK)ns for natjonal Insurance, penSn and houslng and loan fvnd. MInterS, strpends are paKI In accordance wth the natK)nal stipend scale, whkh Is related to years of service. For the year under rev*w the minimum stlpend was £32,433 and the maxwnum sbpend (In the fifth and subsequent years) £39,856, 10
- Collertlons lor Thlrd Partl am trlouse Chnsban Akj Compassk)n UK Cross Reach Waterfrnnt Ersklne HoUStn and Killelan KI - Mwandl Lorry Langbank under 3's Mar* Cure 181.(Y)" 90.(X)" £ 1,993.08" £ 1.192.cKI 84.¢J)' £ 158.(X)" 114.CX)" 75.70" 2 695.78 £ 13&J i)J 168.
- Funds Held on Behalf of th• Congregatlon by th• G•n•ral Trustees The Gffrnl Tnstees trkJ the following Surn as at 31 Decuntr 2025 whth resxesents the the kyoceeds of rentsng the Manse and whth can onty be used for frabrK purpos The nannts vKated Manse In Spet 2025 wth wowty now being adv•tsed lty sa The Gural Tntstees hekj the folk)wlrrfJ swn as at 31 Decunber 2025 for costs associated with sale of Langbank Manse whKh Is yet to be sokj. "& Investments knvestrynts are hekd the Church of Scotk)nd Investor5, TrusL 5,280.82 -£1,683.60 11
11 Funds Held By The Church of Scotland Geneeral Trusteeds For Th• Beneflt of the Congregatlom Consolldated Fabrlc Fund 2025 CAprrAL ACCOUNT Credlt balances held at 31 December at cost Market value of balances at 31 December at cost REVENUE ACCOUNT Credrt balance at 31 December 5280.82 TEMPORARY ACCOUNT Credit balance at 31 December 1,683.60 Indivldual fund Purpose: EXPENDABLE 2025 Credit balances held at 31 December at cost Market value of balances at 31 December at cost PERMANENT ENDOWMENT Credit balances held at 31 December at cost Market value of balances at 31 December at cost 12