The Church of Scotland Calderbank Parish Church of Scotland STATEMENr OF ACCOUNTS FOR YEAR ENDED 31st DECEMBER 2025 Congregation No: 171085 Charity No: SC 015831
Reference and Administrative Information Charity Name.. Calderbank Parish Church of Scotland Charity Registration Number- SC 015831 Congregation Reference No.. 171085 Contact Address: Clo Cambus. 9 Walter Street Wishaw, North Lanarkshire ML2 8LQ Trustees Kirk Session- Mr A Bryden, , Mr J Currie. Rev. Dr P DonaId, Mr D Findlay Mr W Dunlop , Mr D MacIver. Mrs J MacIver. Mrs J McPhee. Mrs R Smith (Until Nov 2025) Mr D Siewart, Mr I Buchanan & Mr R Kinniburgh Principal Office-bearers Minister: Rev. Dr P. Donald Session Clerk Mrs J MacIver Church Treasurer: Mr D Findlay Independent Examiner Mr James Devlin 18 Mauldslie Sireet. Coaibridge ML5 4AR Bankers Royal Bank of Scotland, 80 Main Sir¢¢t Coatbridge ML5 3DZ
Trustees, Annual Report Year ended 31 December 2025 Structure, Governance and Management Governing Document The Church is administered in accordance wilh the temis of the Deed of Constitution (Unitary Form) Recruitment and Appointmenl of Trust¢eS Member5 of the Kirk Session are ihe charily trustees. The Kirk Session members are the elder5 of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minisler, who is a member ofthe Kirk Session, is elected by the cong7regalion and inducted by Presbytery. Organisational Slructure Sinee 2010, the Unitary Constitution within church law has been the mode of governance. There is therefore one court. the Kirk Session, which oversees both spiritual and temporal matters at Calderbank. Reports are regularly brought to the Kirk Session, on finance. property. Presbylery matt¢rs and worship and mission. Objectives and Aetivities The Church of Scotland is Trinitarian in doctrine, Refom)ed in trddilion and Presbyterian in polity. It exists to glorify God and to work for the advancement of Chrisl's Kingdom throughout the world. As a national Church. it acknowledges a distinctive call and duly to bring the ordinances of religion to the people in every parish of Seoiland through a terrilorial ministry. It ¢o-operates with other Churches in various ecurnenical bodi¢s in Scotland and beyond. A weekly service is held on a Sunday al 9:30am and is open to any and all. Ai present there is no regyular Sunday school bul there is a regular programme. in afternoons, of "Messy Church" an alternativ¢ lorm of worship and learning for families. Annually, there is a joint service with Corpus Christi RC Church to mark the Week of Prayer for Christian Unity, and so to bring the different Christian traditions together. The Guild m¢ets weekly, with a varied programme of gJuest speakers; il a150 takes the lead in organisingF concerts and the annual senior citizens Christmas dinner and party which is open lo all 5eJ]ior citizens within the parish. 'fhe church choir meels each week and wartieipales in Sunday worship. A church website is actively maintained (www.calderbankchurch.co.uk along with a "Facebook" page. The Boys, Brigade also meet on a weekly basis duTing the school temi. Unfortunately, the Brownies was disbanded in the summer of 2025, and a Girls Club was formed to offer those yirls attending the Browlies an opwrtunily to continue to be part of a gmup. The Minister acts as chaplain to Calderbank Primary and the Minister has been a regular visitor to the school to strengthen our involvement in the life of the school. l)oth on tl)eir premises and on ours,
Trustees, Annual Report (eont.) Year ended 31 December 2025 Achievements and Performance A number of outside ag¢ncies use church premises during the week (dance and martial art classes and bookings made by individuals on an ad ho¢ basis). A Macmillan CotTee morning has been held annually, and community fair5 ti¥ice a year. A very successful Holiday Club for children was hosted during the summer holidays. The membership roll was 105 at end of December 2025. On averdge 45 rnembersladhents altend each week and regulaT new faces joined us through 2025. The Guild's membership is 13. Since Covid Lockdo1, we still have a digital offering via YouTube, ("Cairnlea and Calderbank"). Messy Church numbers have been on the incr¢ase, at best nearly matching Sunday morning numbers. A monthly church newsletter. deliv¢red around homes, and available online keeps the congregation well informed. Our Airdrie Foodbank project has continued and during the year help supported 1654 adults and 332 children (totsl 1986) within the Airdrie & Coatbridge Ar¢a. 14 Tonnes of food was distributed and 15 tonnes were donated by members of the public. schools, churches and businesses. We have been unable lo increase our volunleer tam but still have a core group of16 volunt¢ers who give their time regularly and freely. We are pleased that we have managed to retain the services of one paid employee which is ihe Operation Co-ordinator post. The post being funded by the Tnsell Tnjst until February 2026. The Church continued its partnership with iwo Churches in Airdrie io host distribution w)ints. The foodbank is open on a Wednesday at St. Edward's RC Church and a Friday at Airdrie Baptist Church. We also received support from our linked partner, Cairnlea Parish Church of Scotland. Following the approval of Presbytery's Mission Plan in June 2024. th¢ Kirk Session has continued to discuss the way fon¥ard with the proposed plan for our cluster, and how we shape th¢ future of the Church in our parish. Ministry costs are payable to the Central Stipend Fund ofthe Church of Scotland. These conlinued through 2025 by monthly payments and were mel in full. We also encourag¢ our membership to give by standing order.
Calderbank Parish Church of Scotland SC 015831 Report of the Independent Examiner I report on the accounts of the charity for th¢ year ended 31 December 2025 which are set out on pages I lo 10. R¢spective re8ponsibilities of trustees and examiner The charity Irustees consider that an independent examination is needed under section 44{1)(c) of the Charities and Trustee Investment (Scotland) Act 2005. 11 is my r¢sw)nsibility to examine the accounts under section 44(1)(c) of the Act and to slale whether particular matters have come to my attention. Basis of independent examiner'5 Statemenl An examinati()n includes a revi¢M.' of ihe accounting records kept by the charity and a Comparison of the accounts presented with those records. It also includes consideralioD of any unusual items or disclosures in the accounts. and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audil, and consequently I do not express an audit opinion on the accounts. Independent examiner's stalement Jn the course of my examination, no matter has come to my allention [oiher than disclosed below ] which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with Section 44 ( l Ka) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and lo prepare accounts which accord with the accounting records and comply with Regulation 9 of the to which, in my opinion, attention should be drawn in order to enable a proper underslanding of the accounts to be reached. James Devlin 18 Mauldslie Street Coatbridge Lanarkshire ML5 4AR Date
Calderbank Parish Church of Scotland Reeei ts and Pa ments Account Year ended 31 December 2025 UMrestTiCttd FuTrds Restricted Endowment Funds 2025 Funils Totsl Total 2025 2025 2025 2024 Recei Donations Lewie5 Activities for Generating Funds Foodbank GrantslDonations {note 8) Bank & Deposit interest Investment income Note 31066 850 31916 32315 3000 5804 5804 28435 4781 28435 74 1510 1584 1509 i23 37267 323 68062 323 93539 30795 Rental of premises Contribution from Organsiaiions 1677 1677 1900 1522 1900 1400 Total Recei ts 40844 30795 71639 96461 Pa ments Costs of generating funds Charitable activities Governance ¢05ts 121 121 87976 46024 41952 71296 Total Pa ents 46145 41952 88097 71417 Excess of Receipts over Payments for the year b¢fore transfe 5.301 11,157 16,458 25,044 Transfers Ex¢¢$s of Receipts over Payments for the year -£ 5.301 -£ 11.157 -£ 16,458 £ 25,044
Trustees. Annual Report (cont.) Year ended 31 December 2025 Financial Review Tlie principal soiirce of income is via eeklY offerings. In 2025 iveekly givings via Gift Aid and WFO decreased by £627 on the previous year. Our fundraising events rdised £5804- an increase of £1023. We continued to see good utilisation our halls for various groups l)owever and income for 2025 increased by £155 to £1677. General expenditur¢ was generally in line with previous years. Heat & Light was lower as expected. Total energy costs for 2025 was £5564- a decrease of £2321 on the previous year. Fabric expenses was £7177 for 2025 and was mainly to dcal I1th emergencs, type repairs and maintenance lo ¢omply with varioLlS regulations (Electrical, Gas and generdl safety mallers)- The ongoing running and capilal costs for Airdrie Foodbank wer¢ covered by grant awards aiid other financial donations. Some of the foodbank costs were incurred in 2025 from grants received in 2024, for example Trustee training and iitilisation of a fundraising consultant- hence the higher expenditure for 2025 for these "one-off, costs. Reserves Policy It IS the Trustees, ]N)licy to hold r¢serves. At the )'ear end the church l)eld £70,756 in reserve. The amount being unrestricted £6,406 of which £1,486 is designated for fabric fund. We believe the reserves are acceptable for the mission work of the Church and on-going maintenance of the Church building. The Church also held £64,350 of restri¢ted funds ivhich have been provided for the purposes specified in Note 2 . In addition to these funds the Church holds investtnents which had a Inarket value of £16.471 at 3 1st December 2025 (Purchase cost £11,898) Statement of Trustees, Responsibilities Thc members of the Kirk Session must prepare financial statetnents which give sutTicient detsil to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are resp)nsible for keeping prOr accounting records which, on request, musl reflect the financial position of th¢ Chur¢h al Ihat time. This must be done to ensure that the finan¢ial statements coinpl), Ivith the Charities and Trustee Investment {Scotland) Act 2005, the Charities Accounts {Scotland) Regiilations 2006 and the Regulations Ancnt Congregational Finance approved by the General Assembl}, of the Church of S¢oiland in 27. They are also responsible for safeguarding the assets of the Chur¢h and must lake r¢asonable steps for the prevention andlor det¢¢tion of fraud and other irregularities. Approved by the Trustees and signed on their behalf, Mrs. J Maclver Date . .19 February 2026...
Calderbank Parish Church Statement of Balances At 31 December 2025 Unrestricted Restricted Endowment Funds Funds Funds Tot81 Total 2024 2025 202S 2025 2025 Note Bank & De osit Balan¢¢s Bank & deposlt balances brought forward 11,707 75.507 87214 62,170 Movement year: Excess of R¢¢eipts oveT Pa>Thents for the year 5.301 11,157 16,458 25.044 Bank & deposit balances carried forward 6,406 64,350 70,756 87,214 Investments a¢ market value {cosi £1 1.898.18) 16471 16471 15274 Assets Gift Aid Receivable Liabilities Cost ol-repair not yet billed The accounts were approved by the Kirk Session and Financial Board on 1910212026 For and on behalf of ihe Kirk Session and Financial Board Session Clerk Tregsurer
Calderbank Parish Church of Scotland Statement of Balances Notes to the A¢¢ount5 l. Trustee Remuneration and Related Party Transactions During the year, I truslee received payment for travelling expense5. Rev. Dr P Donald is a member of the Kirk Session received £179 No trustee or a person related to a trustee had any personal interest in any contract or transaction enteied into by the charity during the year. 2. Movemen15 in Funds Atljan At31 Dec 2025 Receipts PaytNents Transfer5 2025 Unrestricted funds Designated Fabric Fund Designat¢d The Guild Fund Designated Airdrie Girls Club General Fund 5180 1326 37 3731 1486 905 2282 2703 242 242 2201 38246 39711 736 Mr H. Alan Cowan Bequest Fund 3(K)O 11707 37 3037 6406 40844 46145 Restrieted funds Organ Fund Youth & Children Project Worker Airdrie Foodbank Mis5 Caroline Bennett Bequest Sp¢cial Project Fund Miss Isa Hamilton Bequest Fund 432 856 1288 2887 39 2926 35590 12907 28435 41952 22073 573 13480 5149 5217 18542 824 19366 75507 30795 41952 64350 Endowment funds Total funds 87214 71639 88097 70756 oses of De51 nated Funds Fabric Fund.. The Tntstees have set aside fimds for the maintenance of the Church property oses of Restricted Funds Organ Fund.. This is a fund to extraordinary repairs to the Church organ Youth & Children Project Worker Fund.. The Trustees have set aside these funds for Youth & Children Mission. Airdrie Foodbank.. This nd covers foodbank operation costs Special Project Fund . Fund for improvements to Church and Ha115 Bennett Bequest . Bequest fund for improvements lo Church and Halls . Isa Hamilton Bequesl: Bequest fund for Missional projects
Unrtttrieled Restricttd Funds Funds 2025 Endowment Fund5 Total Total 2025 2025 2025 2024 3. Analysis of Donations WFO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Donations Ordinary Offerings (Open Plate) Other Offerings, Donations etc. Guild Income Charity Collections(Note 6) 6242 9249 2494 2540 6209 2282 2050 31066 6242 9249 2494 2540 7059 2282 2050 31916 7384 8734 4670 2175 7278 2693 2074 32315 850 850 4. Analysis of Payments Costs of generating funds Inv¢stment Managers. fee5 Offering env¢10$ 121 121 121 121 121 121 Charitable activilies Ministries & Mission allatIon 17733 645 157 75 2235 17733 645 157 75 2235 16375 582 179 loo 3202 368 2190 2225 7885 2288 168 Presbytery dues MinisteTS Travel Expenses Pulpii Supply Joint Manse Costs Youth Work Resources Fabric repairs & maintenance Other Salaries 7177 2750 5564 2510 98 342 797 7177 2750 556A 2510 98 342 797 41952 2050 2701 1146 87976 Heat and light Insutance Life & Work Organ & Music Church Phonellntemet 792 29960 2074 2509 399 71296 Foodbank Operational Costs (note 7) Disbursements to other charities (note 6) Guild Expenditure Other expenses 41952 2050 2701 1146 46024 41952 Governanee costs Independent eXaer'S fees Other paym¢nt$ Puicahase of In¥estJn¢nts 46145 41952 88097 71417
- MinRster'$ Stipend All Church of Scoiland congregations ¢ontribule to the National Stipend Fund which bears the costs of all ministers, stipends and employerfs contributions for national insuranee, pension and housing and loan fund. Ministers, slipends are paid in accordance wlth the NTational Stipend Scale, which is related to service. For the y¢ar under review, the minimum stipend was £32.433 . M&¥itnum stipend in 5th and subs¢quenl years of service was £39.856 2025 2024
- Collections for Third Parties S¢lf Help Africa (Harvest Retiral ) Poppy Scotland (fornllY known as The Earl Haig Fund) Mcmillan Cancer Charity (Coffee Morning) Comfort International (Harvest Retiral) Sl. Andrews Hospice, Airdrie (Week of Prayer for Chrlstian Unity) 107 102 1865 135 1700 47 168 2050 2074
- Airdrie Foodbank Expenditure Van Running costs (Insurance, Fuel, Maintenance etc) Staffing Cost (SalarieslPA YE/NIIPension) Fundraising Consultant Food & Supermaket voucher purchases Trustees and Volunteer Training Warehouse Rental / Operational costs qUIpment CostslVolunt¢er Costs 3600 18242 3000 3520 4278 9312 41952
- Airdrie Foodbank Gr2ntslDonation$ Lotlery Grant Misc Grants / Donations 20000 8435 28435