LOCHWINNOCH CALDER UNITED FREE CHURCH OF SCOTLAND Scolllsh Charity No.SC016177 A Congregallon of tho Unllod Free Church of Scotland, Charlty No.SC008167. Congregation Report and Financial Statements Year ending 31 December 2025 Princlpal place of worship and of Congregation activities: Calder United Free Church of Scotland Church Street, Lochwinnoch
Congregatlon Report and Flnanclal Stalements Year endlng 31 December 2025 Page Contents Twstees, Office Bearers, members ol Courts of th9 Congregallon Congregation Report 316 Report of Ihe Independent Examiner Statement and Movement of BalanS on Congregational Funds Notes lo Financial Statements Financial Slalemenls:. Receipts and Payments, 811 Funds Supplement Sheet and notes io Page I
Office Bearers, Trustees, and Mombors of Iho Courts of Ihe Congregatlon servlng durlng year endlng 31 December 2025 Minisler Rev. J.A.B. Paton Office Bearers Sesslon Clerk Pse5 Clerk lo Commllloe of Managoment Treasurer Mr A Murray Mr M Brown Mrs M Murray Mrs A Cralg Propety Tnjstees (ex 0[r10) KI SeSsn Sesslon Clerk, Treasurer. Preses, Clerk to tho Managers Minlstgr Sesslon Clerk Eklers:. Mrs J Andrew Mr M Brown Mrs E M Frew Mrs J Graham Mr W Graham Mr J Spiers Miss AAmold Mr A Harley Mrs L Harley Mr D Lawrie Mrs E McAllistor (Dec'd Sep25) Mrs M McKinlay Mr D MolsOn Mrs J Anderson Emeritus Elders:_ Mrs E Graham and Mrs E McKellar Committee of Management Preses Clerk Treasurer Elected Members:. Miss A Amold Mr S CD)k Mr W Gamble Mrs K Gordon Mr A Harley Mrs E Martin Mr D Morrlson Mrs K M¢Crorie Mr H McKinlay (relired Feb 25) Mrs M M¢Kinlay Mr G Pratt Banke Royal Bank of Scotland Independent Examlner Mrs G Murray, Accountant Page 2
Congregation Report year endlng 31 December 2025 1. Constltutlon and Prln¢lpNI A¢llvltlo8 ol thg Unlted Freo Church of Scotland Tho Unite(l Freo Church of Scotland. wllh ull tho Cliurchos of tho Roformallon, acknowlwjgos aB Ils Supreme Standaryj. Ihe Wcrt ol God conlalnod In Iho ScTlplure8 ol Iho Old and Ngw To8laments. The Church holds as Its SutK)rdlnato Standard the Weslmlnsler Conlesslon of Fallh: by115 Declaralcry Acts 11 recognlses libgrty of Ivdgmenl on polnls of docltlno wlilch do not enter Into the substance ol the failh-, and il clainis the right as duty may roqulre, lo Inlerpiet. add to, modily, or Change her subordln8te standards. under the proniisod guidance of the Holy SpSrf1. and with a diroct re8TyJnslbilily lo hgr Lord. The Church approves the emphasls of the Declaralory Acts on the lovo of Gj for all manWnd. Ihg freè offer of satvalion to all. Iho obligation of Ihe Universal Church to mak8 known Ihe Gospel throughwl the world, and the renundation ol coercion. persecull(M and Intolerdnce in mallers of religion. AcclIng7Y this ChuTch accepts the obllgalion lo wltness lo the Iruth of Ihe Gospel and lo seNe mon In the name of Christ with regard alike to thelr spiritual and material welfare. both at home and overseas. 2. Responslbllitles of the Congregatlon As a Congregation of the United Free Church of Scotland this Congregation is under the jurisdictlon and oversight of the superior courts of the Denomination i.e. the Presbytery of the West (in which this Con9regation resides) and the General Assembly of the United Free Church in all matters pertaining to its spirial and tempordl (includin9 financial) affairs. It seeks to exercise these obligations withln its fellowship and to the people in the community of which it is part. 3. Responsibllltles and Appointment of Office Bearers All matters affecting the spiritual well being and order of the Congregation are exercised by the Kirk Session of this Congregation. The Kirk Session consisls of ils Minisler and ruling Elders. All temporal affairs (induding financial) of the Congregation are administered by the Committee of Management of this Congregation. The Property TTUStees of the Congregation are the Ex Officio offi Bearers named on page 2 of this RewL The Minister of this Congregation is inducted by the Presbylery of Ihe West. Elders are elected in accordance with the Practice and Procedure of the United Free Church of Scotland. The Committee of Management is c£)mprised of members elecled as Managers by the Congregation at the Annual General Meeting or at a meeting of the Congregation specifically called for that purpose. Office Bearer5 are appcmnted by the Courts vthich they serve. All offices of the Church arè opon to any momber in full communion. Each Congregation appoints Elders lo the PreSbery and to be Commissioners to the General Assembly. Presbyterianism means the govemment of the Church by Elders. Page 3
RW Pag• 4: Actfviilo8 and Ach10MOntI Much ol %th8t h•ppoTr• could bo d•icdW i¥ roulln8', rngular SundAy mornlno w(Y•hlp •ervke• ond Sund8y School, th• wookly prayor hour Tliurnday evonlnos, the regular lortnlglilly m•ollngo of the A B.C.• ILY our der chNdr•n and loonagorn and dudng 8diwl lom-llmo, the weekly moo1Sng8 of tho Boyj, Brlgado and Glrl•' Brbad8. It Is oft•n In tl)o Urn• of Ih8B• nxilln• 8venl8 th81 the dedlcallon of Iho•o Involvèd In organl•lng and tho Ioy81ty of those 8UPPOrtlng thom, ro(xlve8 God'• bl88Blng. We Bre vory gral8lul lo th8 h8r&working and dedlcAiod vdunloorJ work to en•uro tho1 we k8ep on worolilpplng and 8erv5ng God In our mMUnIty 8nd IhN)ugh thls rnach out lo Bhar8 God'8 love [h ong gnoth8r And th9 wld8r vlllBg8 mMUnIty. On& 8spocI of thls communKy Involvement h88 boon th8 vlsllj to Lochwlnnoch Prlmary School lo speak Al schoj18s5oniblS and the olftlno of'll'B Your Move. twk8 lo the prlm8ry bevon puplls a8 o way of helplr¥J thom nTrJv• from prlmary10 S)ndary school. 2025 h•3 been anolhor year wllhoul a baptlsm 8t C8ldgr Church. Thls Is somewhat CMIng. although not 8urpdslng. olvgn that Ihero ha5 bggn B cullur81 Bhlft BW8y from th1• acro81 thè country, S8dty, thorv hav• boon a con51der8bl8 number of funerels W8 8r8 sory for 811 those who have b81 e lovèd one ov•r thls p88t year and longgr. The Chrt8tlan lallh off8rs hopo through J85U8' perfocl Ilfg. sacfllldal death on th8 OS5 and vktorl¢)US rt3lng from death - 811 slommlng from God'8 lov8 lor u8. Th18 hope Is som8lhlng w• not only 5xodalm In tho o)urs0 of every funor3188rvlce but also seek to nVeY In tho wo Show to lh8 famlly 8nd Idends of 811 thoso who grl8v8 tho loss of thelr nearest ond dearest. Pa51oral 5113 have conllnuod to bo made. partlcularly lo those who find It dlfflcult to altfjnd tho servtces and to p0 who are faclng thall8noo8 of varlous klnd8, whelhor at homo, durlng a Slay In hospltal, or In lonfrlerm carn In care homes. WO hav8 contlnued to hold a Men's Pray8r 8reakfast. led by our Sè5s1on Cl8rk. Il'8 g gr8al opportunlly for m8n to n*èt and chat over breakfast b8fore spendln9 Ume learnlng together from the Blble and roundlng thlngs off wfth prayer. Also In connectSon wlth our mlnlstry and outreach lo men. we held a Men's Curry and Qulz nlghl In th8 McKIIIop Hall, In June and November. The November event In p8Clar was wo11 attended. We ar& especlally grateful to th8 Havèn Cenlre In Kllmacolm for Bgaln provldlng a v8ry engaglng speaker, who shared wlth us al the Novomb8r event. Chi6fy alm8d at those WIK) flnd it challonglng to attend 8venlng meetlngs we have condnued to hold ffnnihly Aft8mcon Féllowshlp megtlngs. al whSch we slng, do crafts, read Bnd rofject on a short passage from the Blble. pray and ol cours6 8nloy a catch up over a cup of lea or coffee etc. Other su¢c8S5ful ev8nts whlch have béen hèld over the past yèar, whkh wg are thankful for Indude another W8lkattended Summer Club. W8 trted to en¢>Jur8g8 children and th8lr paronts etc. to c£Jme along on the Sunday nM)ming for an all-age service, whlch Is an Integr81 part ol th8 club W8 aro grateful lo th8 A.B.C.'s for the lunch th8y hosted In church agaln thls past year, ralslng a o)nslderable amount of money for the Mary's Meals charlty and also for organlslng gnd108ding us In worshlp at our Chr15tsnas Ev8 watthnlght servlc8. What a prlv118ge tt Is havlng such wllllng and tal&n18d young ft)Ik! We ar& also vary thankful to 811 who organlsed and supported the Sunday School Coffea Momlng Iralslng money to sponsor a dlsadvantsged chlld In Senegall, Chrlslmas Fayre, Grft Sunday {g1fts bglng donated to a l¢xal food bank) and Chrlstmas Shoebox Appèal (shoebox8s wth glfts Insldo t•lng sent to those In need In Eastern Europe) and the Macmlllan Coffeg Mornlng. It is grnal when we Joln wlth others in maklng a posllivg difference In people's livgs. Finally. th8r8 have been a number of ecumenlcBI events, where wo have worshlpped wlth members of other church8s- Th8 Salvatlon Amy ChTlstmas Concert held In Calder Church and the Rernembrance Day Servlc8 held at th8 War Memorlal and wnllnued In church, and the Worfd Day ol Prayer s8Nke held at Howwood Church of Scotland. Tuwards th8 end of the year. we launched our Yry Praylng. campalgn to encourage ourselves and th8 wlder villagè communlty to pray and encounter God. We are dlsplaying a bannér on thè recently fl(xQltt walls of th8 churth bullding. tog8th8r wlth dlstrlbutlng more than 1 IXJ booklets to the congregation to use themselves and then pass on to famlly and fd8nds. Wo also have bookl8ts avallabl8 outsld8 the church bullding, In 8 weath8rproof dispenser for members of the publlc to tsk8, read and hopefully pray. These ar8 not the sum total of all the 8dvlt18s and achlevemenls but thoy ar8 an Indlcauon that Calder Unlted Frne Church Is a I[ng and acttve group vK)r5hlpplng God, seeklng to grow In our lov8 for Gcd and one anothgr and b reach out with God's love In word and actlon for our CA)mmunlty and bayond. Pago 4
S. Flnanclal Statemonts and Funds In accordance wlth tho Charliios and Trusleo Investment {Scotland} Act 20051'lho 2005 Acl'} and the Charibes Accounts {Scollandl Rogulallony 200G I'lho RogulDllonB') and bolrig A charlty wilh an annual gross Inconio less Ilian £250.000, 11)0 FlnunclRI Slalomorils ol Ihls Congrogullon sol out on pages 8 10 10 conslsl of a Stalomenl ol Congrogallon Fiinds nnd ii)ovomon15 Illofoon durlng Ilio yoar endlng 31 Oecomber 2025, and dolHlls of Ilio Rocolp18 and PHymon13, Surplus (Deflclll. and Nel Movement on Funds during the year wilh supplonioi)lary noloy Ilieroon wlioro oppiopilale. Tho Slalemenl of Balancos $81 out on Pmuo 8 gliow Ilial Ihe Recolplg end Paymonls of Ih? Congregation Funds In tho year aiiiounlod lo £82216.38 and £72E134,45 iospecllvely and gave a surplus of £9381.93 The total amount ol all Congreg8llon Funds for the year ending 31 Decombor 202515 £105495.75. 6. Accountlng Pollcles The main sources of Income are Ihe voluntary off8rfngs, donallons and olhor glving of members, adherenls. and related organlsatlons, and Inlorest or dividends on Congregalion Funds. The Receipts and Paymen15 of Congregation Funds aro recorded and reported on a cash recelved and cash paid (as invoiceslaccounts are recelvedl basis respeclively. In the event that a commitment Is made after the dale of the Slatemenl of Balances whlch will materially reflect on the amount of any Fundls) this will be reported in the accompanying Notes lo Ihese Slalemenls. The Balances of Congregation Funds represenls sums avallable lor the ongoing work and activilies of the Congre9ation, slating whelher each Fund is Unreslricled, Dosignaled, Reslrlcled or Endowment and, where appropriale. for what purpose and how these Funds are held or invested. 7. Land and Property Land and Property consist of the Church, Church Hall, Manse and ancillary buildings together with fittings and fumishings therein (including communion and other ecclesiastical articles). The Congregation owns a Manse. These are he5d as functional propety for the use of the Congregation in fulfilling its aims and mission and in which its activities are carried out and not for investment or for resale. No market value has been placed on these Assets. 8. Independent Examlner In accordance with the terms of 'lhe 2005 Act,, Section 4411 } (c), and as a Charity falling under regulation 9. of 'The Regulations,. and not required to carry out an audit under paragraph 9141. an Independent Examiner has been appointed in accordance with regulation 11 of 'The Regulations, to carry out a competenl examination of the Report and Financial Statements of the Congregation. The Independent Examiner's Report for the year ending 31 December 2025 is on page 7. Page 5
- Approval of Congregatlon Roport and Flnanclal 8tatem•nt• The Congregallon Reporl and Flnanclal Sl8lomenl8 wero approved by tho Klrk Sesslon & Comm111o9 of Managemonl al Ihelr meellng on 12th Jariuary 2026 and by tho Congrogallon al the Annual Genoral Meoling to bo held on the 1. of March 2026, Tho Offlce Boarers aulhorlsed to 8lgn Iho Report and Flnancial Statements r)n behalf of the Congregallon arg:. Slgn6d Rev Antony Paton .. (Rev.J.AB. P8tonl Mln18ter Signed Mark Bnm.. . (M.D, Brown) Presgs Slgned Monlca Murray ..... (M. Murray). Clerk, Committee of Man8gement Signed Alleen Cralg (ACralg} Treasurer Date ..I.J.s..].Ioz.(7......... Page 6
Indopondont Examlngr'g Report to the Trustees and Offlce Bearer8 of Lochwlnnoch Calder Unltod Froe Church of Scotland I report on the Report and Fln8nclal Slalomontg of Ihe Congregallon for tho year endlng 31 December 2025 whlch are set on pages 3 to 6 and 8 to 10 Re8pectlve Ro8ponslbllltle8 of Offlcg Bearer8 and Trustees and Examlner The ClgregatIOn'S Offlee Bearers and Truslees are responslble for the preparalSon of the Report and Fin8nc181 Statements In accordance wlth Ihe terms of th8 Charltles and Trustee Invostmenl {S¢olland) Act 2005 Ilhe 2005 Acl} and the Charllies Accounts (Scolland) Regulallons 2006 las amended) {'Ih8 2006 regulatlons"}. The Congregallon's Office Bearers and Trustees consider thal the requirements of Regulallon 9 appty but nol those of paragraph 9(4) of the Accounts Regulations. 11 is my responsibility to examine the Report and Flnancial Statements as requlred under section 4411) {c) of the 2005 Act and to stale whether partlcular mallers have come lo my attention. Basls of Independent examlnerfs statement My examination is carried out in accordance with Regulation 11 of the 2006 Regulatlons. An examination includes a review of the accounting records kept by the Congregation and a comparison of the Report and Financial Statements presented with thosè records. It also Sncludes consideration of any unusual items or disdosures in the Report and Financial Statements. and seeks explanations from the office bearers and trustees concernlng such matters. The procedures undertaken do not provido 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 Report and Financial Statements. Independent Examiners Statement In the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements: lo keep accounting records in accordance with Section 44{1) (a) of the 2005 Act and Regulation 4 of the 2006 Regulations and lo prepare Report and Financial Statements whith accord with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been mel. or 2. to which. In my opinion, attention should be drawn in order to enable a proper understanding of Ihe Report and Financial Statemenls to be reached. Signed." Glorla Murray Name". Gloria Murray Address: BUne$S First. Llnwood Polnt. Paisley, PA12FB Date.. 28JO112026 Page 7
Lochwinnoeh Cakl&r Unilod Frea Church ol Seollhnd Slalemonl of Balances and N)vem8nl on CongTrgAlkJn Fundt lor YoHr 8ndlng 31 Docarnber 2025 Fund N•t Fly N¥ CIM¥ Futyj Hdd rlFw 210S7 01 03280 72 -1J81.11 0,00 .1381,13 1 g875 88 FIB9 105495.75 Fth¢ 1420 70 J4r4,13 0200 1 t5 .272ll 02 JJL)o 00 Y73 98 2200 88 Nth2 Urrntricknj •) 8S431.18 14042 $3 000 14042 J3 -3500.0 11142 53 70J73,71 8079.74 819 00 195148 -1432.48 ooo .1432.48 4847.28 2119 19 300 00 20.99 279 01 0.00 279.01 2398 20 Fund• 9611382 82216 38 72834 45 9381 93 000 9381.93 105495 75 105495 75 )l•S to th• FMi•ntsal Sial8nnls lor tho Ytlf ènding 2025 NaNtM ol Cangrègalwjn Fund8'. Vr¢bkJ Ni• 3 LhMtri¢x•J Nd•4 Rtrki•J N(•8 NO4vmrcr8Njr•lvru1r4 th•ytr D• w• Vdw•IY Nd•7 Th•w• rrfJInv•5kntt hddoi Ct)v•(M &tth8d•cltrli Rwl ChJth.Hl N£i•8 missl(ntoits m•rntrws, arKjh•crmmfyI1iW¥eS rnt r•d• DJI1 Ncl•g Firkna m•J•¥iryJif•yw. Uknlitt PwwtsbJTrwt•JS Nd•10 Norffjits htthi m•y•tO TnyJt••y th•ttymc1f Tr1 (4itCtyywai FinYd Stknwtsfry ty¥Y•w 31 D2]2$ thniSt8r Antony Pglon Rw JA8 P8ttsi Preses Mark Bro Treasurer Aileen CraKJ Cr9 Dale 12lh January 2026 P8gg 8
Lochwnnoch Cakjer Unmed Frnè Chuth of Scolignd Roceipls and Payments for Ihe Yèar 8nding 31 Decertier 2025 {cowyaralNe year to 31 Dèc•rrb8r 20241 Fund Fknc Iiss UrrwlCII Tot1 Trfa 2024 UryMtriL1bJ 2025 Reeelpts Off•rfng8 Open Frvewll {Ntyl3ftNJdS Freg%MII(grn 4#a) Gfft Akj Tax Sub Tot81 [k>naln8 Sub Total 4497.98 13369.05 26S46.54 15512.22 59925.79 2073.90 2073.90 0.00 156.00 4497.98 13369.05 26546 54 15512 22 5992S.79 14623 90 14623.90 4541.53 156.00 000 7050 000 4768.03 1844.13 1844.13 0.00 0.00 1054.53 10$4.53 4920.79 14174.80 28e49 84 000 45745.43 4203 00 4203 00 ooa 180 00 6000 146 62 soo 00 886.62 155756 1557.56 000 0.00 677 40 677.40 0.00 0.00 12250.00 12250.00 2392.53 0.00 0.00 300 00 300.00 Donalknns 0.00 1630.00 0.00 519.00 Other stedf8sI Pulpit Supp Mk8celLgneous Fb)at Sub Tot81 Fundra1ng Sub Tot81 E¥tr&(dwy Legacy Sub fotal Other Charit5 Sub Total 70.50 10.1 226.50 0.00 0.00 1630.00 1844.13 1844.13 2392.53 519.00 0.00 Evenl8 10.2 0.00 0.00 0.00 0.00 1054.53 10S4.53 0.00 0.00 0.00 0.00 Mi$sK¢n 10.3 0.00 0.00 0.00 0.00 Total Recelpts 63280.72 3474.13 14642.53 519.00 300.00 82216.38 53070.01 P8g& 9
Lochvlnnoch C8W•r Unrted Fffje Church ol ScotL4nd Rocelpls and PoyThnls forth8 Y6aronding 31 DOcear2025 (conpar#lN• y08r lo 31 O•c8rt•r2024> Fund Payments Ta Urrejtritt 202S 2024 Mlnistry Stipend & NIC T0phone1B104dbaftd Pulpll Suppty Rtrunwj¢kn1 IIc••Y Sub Total Otr* Church Organist$ Church c¥nor Sub Tot81 Propèty Council Tax Insuranc8 He81 & Lmjhl Rèpairslmainlenance Mvdc8llaneou8 Sub Tot81 Cispyright L Thnce Sledfasl Stalion8ry & Printing MiscolneoUS Fbal Sub Total Fundrau81ng Expensgs Sub Total ¢¢ythCrn DOnominalnITarget PTOsb8ry Sub Total Other ChantS Sub Total 35312.02 818.76 325.00 35312 02 81876 325 00 000 36455.78 1200 00 1836 00 3036.00 2995 28 4706 69 2826 74 3393.10 0.00 13921.81 548 23 192 00 291 74 6616 71 ooo 7648.68 000 0.00 10132 00 406 00 10538.00 1234 18 1234.18 33402 34 589 61 275 00 ooc 34266 95 117500 1431 00 2666.00 2753 71 4177 43 217C 34 1874 42 000 11175.90 621 23 192 00 346 89 3426 74 36455.78 1200.00 1836.00 3036.00 2995.28 4706.69 2826.74 355.00 000 10883.71 548.23 192.00 291.74 1661.86 0.00 0.00 0.00 0.00 0.00 o.oo 0.00 0.00 3038.10 3038.10 0.00 0.00 0.00 10_5 Other 2982.40 1951.46 20.99 10.4 2693.83 000 0.00 10132.00 406 00 10538.00 1054 53 1054.53 2982.40 0.00 1951.46 20.99 5086 86 Events 0.00 O.DD 0.00 0.00 0.00 9532 50 ooc 9532 50 833 15 833.15 0.00 179 65 179.65 0.00 0.00 0.00 MissKJn 10.3 o.oo 0.00 0.00 64661.85 6200.15 0.00 1951.46 20.99 72834.45 63561.36 SurpluslDeficrtWIRe¢pls{P8yThnlsl Translèrs bets6 Funds -1381.13 0.00 Q726.02 3500.00 14642.53 -3500 00 -1432.46 0.00 279.01 ooo 9381.93 -10491.35 000 N&1 MoveTrnl on Fun(Is -1381.13 773.98 11142.53 -1432 46 Page 9 279.01 9381.9J -10491.35
Loehthinoth C#hJnr Unllod DI SLYJtLgnd suppMentary Sl)ot)I Ind )(08 . Yoor ondwig JI Cklco>•f 2021J Not• 1 Nol• J W••1 h•rehllkn• Oth•t M•c•llaNth• IlhJii¥ 10 Jro Con J12.33 70,50 353.00 J5.00 CLII ClYi•imw II•T¥lc•JYJI Oth•r M•c•llaMth• fd 183000 105133 1630.00 OihwCh•N Con In 1700.50 512.33 542 20 F•brk Fund 603 00 99J.52 4761 1844.13 CNrmryJ 10S4 53 FbbrFutsd Nots 4 Cxhr Iq•c•llirwuJ Con 179.65 586 71 511 80 563 35 17965 1 234.16 Not• S Pr4J•rty ConornBatkJnal 1661 B6 F.xEev4 erwal T 2995 28 956.55 38SO.14 2826.74 355.00 100.00 Flbflc Fund TreBClryj 2700 00 11443 5398 6831 66 3951 83 100.00 iS(aly 11399 2982.40 10883.71 Fknrf¢ Ftsnd Conl Fd R•wri & C¥Jrch 2743.20 0.00 294.90 0.00 2743.20 000 294.90 ¥lwlDn F+Jnd Gd•&aicw 88.91 61.50 193.00 1212.16 B2.38 192.00 121.51 1951.48 &TI*¥ 3038.10 •PTLWFknmwy TryPrwr4 conlingtyFd 000 0.00 Fd 20.99 20.99 Tot41PzJThl•Propwty 13921.81 Tal PWYTrknC1hl 6618.71 Page 10