The Church of Scotland
Langbank Church of Scotland
RECEIPTS AND PAYMENTS ACCOUNTS
Year Ended 31 December 2025
Congregation No: 150819
Charity No: SC015085

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150019
Ciliilni_l h.iJili-Lifil I
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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
vlt￿5 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 Tn￿teeS - 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 ba￿T￿e5
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
carr*d 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 Rem￿eT￿￿On Rdaled Pafty Tr•nf•(IioAJ
Ou nng the yeKg1, 9x Irustea fEcoved ￿￿pUrs￿￿11 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 t￿Tr￿c￿(M ffitered mto by tho thJnty du rtng tho yeai.
l Movements in Fundj
At310
25
2025
lknre*ricted 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(maD￿j
Debelq)rI￿t 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: D￿a￿¢￿S hawt been recaved speofically for use in (wr work Ycwng People
Crylass￿n UK: Dcmitsons have been recaved spe£thcally In support d our sponsorship d thik1r￿ throuth CorrT)ass*)ft UK
Oe￿Oprr￿t Fund: Donat•)ns have been reCa￿d speoficgly for the Rule￿lop￿thI Project for the Churth PrefTrses
See also Note 7
Purposes d Endo￿nffit 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, penS￿n and houslng and loan fvnd. MIn￿terS, 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

6. Collertlons lor Thlrd Partl
am trlouse
Chnsban Akj
Compassk)n UK
Cross Reach Waterfrnnt Ersklne
HoUSt￿n 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.
7. Funds Held on Behalf of th• Congregatlon by th• G•n•ral Trustees
The Gff*rnl Tnstees tr*kJ the following Surn as at 31 Decunt*r 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 Gu*ral 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
knvestry￿nts 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