REGISTEREDCHARITY NUMBER: SC016821 Collgreytion Reference Number: 171174 Report ofthe Trustees and Unaudited FinAn¢ig1 St4tements for the Ye#r Ended 31 December 2025 for MOTHERWELL NORTH ANDCRAICNEUK PARISH CHURCH OF SCOTLAND Watson & C.0. Oakfield House 378 Brandon Street Motherwell NOR TH LANARKSHIRE MLI IXA
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND CoNteNts of the Fin#nei#l Ststemtnts for the Year Ended 31 December 2025 Page Referenee #nd Adrnini$tratlve Detail$ Report of the Tru$¢ees Independent Examiner's Report Staternent of FinAncial Activities BAIAnce Sheet 9 to 10 Notes to the Financi81 St8tement5 Det&iled Ststement of Financial Activitie5 23 to 24
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND Reference and Administrative Details Cor the Year Ended 31 December 2025 TRUSTEES A Anderson A Barr L Brasnley M Clarkson E Dickson J Frtel R HttOn {appoin¢ed l.1.251 (appointed l.1.251 lappointed l.1.251 {Joint Session Clerk) ITrea5urerl (Joint Session Clerk) (appointed l.1.251 Y Kw)bi A Ma¢Farlane J mWell E McGown M McLean D Pope H Pope D Richards I Simmons A Smith F Smith A Sieele D Stevenson M Sykes C Anderson E Clarkson R Findlay W FindlY4y L Lennie E Main W Malcolm S M¢Pheat K Nelson T Young M Young A Kane L Mtller S Whyte (appointed l.1.251 (appointed l.1.251 lappoinied l.1.251 IMini$¢erl (appointed l.1.25) lappointed l.1.25} lappointed l.1.251 (apinted l.1.251 {resigned 5.2.251 (resigned 5.2.251 (deceased 17.2.25} Iresigned 2.4.25} Iresigned 2.4.251 (resigned 2.4.251 (resigned 5.2.251 (resigned 2.4.251 (resigned 20.8.251 {Tesigned 5.2.251 {Tesigned 5.2.251 lappointed l.1.251 Iresigned 13.4.251 lappointed l.1.251 {resigned 5.2.251 (appointed l.1.251 (resigned 5.2.251 Truytee posilioDS Church Tre&%urer Joint S¢s5ion Clerks Minisier Congregation Reference NuTnber'. Ja¢£Jui briel Ev¢l>n Dickson & Roberta Hutton R¢v. Derek Pop¢ PRINCIPAL ADDRESS Chesters Crescent Moihen¥ell MLI 3QU REGISTERED CHARITY NO. SC016821 INDEPENDENT EXAMINER Watson & Company Oakfield House 378 Brandon Streei Moih¢tiv¢ll. MLI IXA Page I
MOTHERWELL NORTH AND Cti4lGNEUK PARISH CHURCH OF SCOTLAND Report of the Trustees ror the Year Ended 31 December 2025 The trustees present iheir report with the financial statements of the charity for the year ¢nd¢d 31 De¢¢mber 2025. The trustees have adopted the provisions of Accounting and Reportsn8 by Charities.. Statemeni of Recommended Practice applicable io charities preparing their account5 in accordance with the Financi21 Reporting Standard applicable in the UK and Republi¢ tsf Ireland IFRS 1021 {tffective l January 20191. OBJEcfivES AND ACTIVITIES Obje¢tives and airns The Church of Scotland is Trinitarian in doctrine, refonned in iradi¢ion and Presbyterian in polity. It exists to glorify God and to Work for the advancement of God's Kingdom thrL)ughout the world. As a national church li acknowledges a distinctive call and duty to bring th¢ ordinances of religion to the people in every parish of Scotland through a teItOrial ministry. It co-operates wilh other Churches in various ecurnenical bodies in Scotland and beyond. Public worship in Motherwell North and Craigneuk is conducted at I lam every Sunday. Separate crèche and aciivities are available for chtldr¢n during Sunday worship. Var50us weekday and Sunday activities are also provided for people of all ages. New Congregatlon The llnion between Motherwell North and Wishaw.. Craigneuk and Btlhaven came inio effect on l January 2025 to fomi Mothenvell North and Craigneuk Parish Church. Building on the success of our previous linkage, the new congregation of Motherwell North and Craigneuk has seen steady numbers attending Sunday rnorning worship and strengthening of the leadership team. Charitable Activitie5 The church has made a positive contribution to the life of ih¢ community". providing public worship in the church and local, residential care centres the Minister and members Vlsiting people who are elderly. houseix)und, hospitalised and bereaved providing a¢tivitie5 and meeting place5 for young and old conducting wedding5, funerals and baptisms giving opportunities for people of all faiths, and none, to examine the Christian faith The church h&s made a particular contribution to pJDviding support and opportunitie5 to young people through the unEfomi¢d organisations and clubs with 140 children and young people participating each week. We also provide support to homeles5 people though offering a base for the pJDvision of a we¢kly meal. Activities Our New Opportunities Project INOPI coniinues to support many local people to become involved in the life of th¢ Comtnunity in North Motherwell, throllgh pan-iime employment. volunteering. or taking part in the Project's various community activities. Sotne of our Members are also involved with a similar, separate ch&rity based in the Venny Community Building in Craigneuk. We have links with the primary schools throughoyt our parish, giving book5 to all P7 pupils in both Berryhill Primary School in Craigneuk and Logans Primary School in North Motherwell. These books were psented to mark th¢ transition of the pupils from P7 to Sl. At Christmas. we gave "bereavemeni baskets. of flowers to bereaved fatnilies who we had served during the year. In 2025. we also offered our halls for use by a new community group North Fest - to allow them to develop their aetivities for the wider community. Page 2
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND Report of the Trustees Cont.d for the Year Ended 31 December 2024 Org*nisations The church has a Junior Church. Boys, Brigade and Guild which meet in the North Motherwell building and Lifelink which meets in The Venny Community Building in Craigneuk. W¢ also have a number of regular hall let5 which provide additional activities. Our stipulation for hall lets is that the activity musi be open to. and AffoTdable for. the ppIc living in our Parish. Volunteers In cotntnon with all con8re8ations of the Chllrch of Scotland the congregation benefits from the contribution made by volunteers who give their time and talents willitjgly for the benefit of the Church. The areas of congTtg&tional life which rely on the contribution of voluni¢¢rs are many and varied and much of the activity would be unable to continue were it not for the commitment shown. ACHIEVEMENTS AND PERFORMANCE Charit&bl¢ ¥¢tivities Membership and Office Bearers We moum the seven rn¢mber5 who died during the year and thank God for their faithfiJln¢s$ and service. In particular, we remember David Ander50n. a fornier session clerk and BB C2ptain in North Mothejwell; Ruih Findlay an active Elder, BB Officer and member of the Management Committee of the New Opportunities Project", Ken Nelson an active Elder who served in many roles, latterly as Health & Safety Co-ordinator. and Margaret HaTrower who celebrated her l Ooth birthday a few short weeks before her d¢aih. Giving to Others Mothenwell North and Craigneuk has a long h2Story of ratsing money ft)r Christian Aid through innovative and exciting ways. We continued our support in 2025 and donaied £1,559.00 to Christian Aid, raised through vaTiOUS efforts. also have a regular initiative of "One Tin One Sunday" wh¢re members are encourdged to bring an item of groceries which are collected once a month and given to th¢ Craign¢uk Food cop. We a150 5UPPOrted the Food Co-op with ollr Harvest Gifts. In December, we held a Gift Servi¢e where we collected toys which were distributed to partners in Craigneuk and Nonh Moth¢tiw¢ll. New Opportunities ProSeet The New Opportuni¢ies Project INOPI support5 local people in developing activities and initiatives which aim to ia¢kle inequalities artd enhan¢e local ¢ommunity atld fatnily life. Around 250 people participate in NOP activities each week, together with 35 regular volunteers who 5UPPOrt the smooth running of the groups. The activities develop and ¢hange over time and in 2025 include.. community café, baby & toddler group, health & wellbeing group, walk & talk group, knit & natter, youth club. children's athletic & games club, garden improvement ini¢iaiive, so¢ial ¢lllb and active families group. The active farnilies group is a recent addition to the Project, originally developed from members of the baby and toddleTS' group. During 2025 the active families group has expanded, enabling NOP to ¢onnect with more local farnilie5 (over 130 pcople took part in our programme of school holiday activities). The group supports local farnilies to trdvel together using public transport or on foot to fre&low cost visitor aiiraciioDS including Edinburgh Zoo. the Glasgow Science Centre. Chatelherault Country Park. Motherwell Heriiage Centre, and Mtstherwell Fire Station. During 2025, the garden volunteer5 again grew potatoes. rhubarb. and flowers which We distribuied io local familie5 and used in the community cafe. Pag¢ 3
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND Report of the Trustees for the Year Ended 31 Deetmber 2025 FINANCIAL REVIEW Financial Rtview The principal Source of income is through weekly freewill offerings. Standing order5 and open plare lotyerings given by members who ch005e not to give by offertng envelopes or standing order and by visitors). By the end of 2025, 53 members were givin8 electronically and 38 members were giving through envelopes. whi¢h is consistent with rtumber5 from the legacy congregations in 2024. The total incotne from offerin85 was £55211.68. Offerings showed a general increa5¢ throughout the year as members of the new congregation atTJrn)ed their ¢ommitmetJi to the new church by setting up their giving through standing order or fr¢ewill offerin8 envelopes. The Joint Utilities Fund, into which both the church and the New Opportunities PToje¢t contribute to cover costs for utilities, cleaner's wages and refuse collection, had a deficit in 2024 of £288.01 due to substantial increases in heating and lighting costs foT the utilities contracts arranged through ihe C.hur¢h of Scotland which rose si8nifJ&qntly in 2024 and which w¢re expe¢ted to continue to rise in 2025. To make up the deficit and prepare for the increasing costs, contriblltions were increased to £1,000 per month per contributor fL)r a period of 3 months. revertlng back to £650 per month ihereafter. Due to thi5 temporary increase and an increased awareness of general energy effjciencies - Ihe Joini Utilitie5 Fund ha5 a surplu5 of £1.800.00 at year end, which creates a favourable position for the wint¢r fuel bills. The nurnber of people participating in the Gift Aid Scheme averaged 59 people per quarter which is consistent with the legacy congregations in 2024. The Gift Aid s¢h¢me is highlighted at regular intervals throu8hollt the year to ¢n¢OUTage new participant5 and ensure maximum ¢Very through the Small Donations Scheme. In 2024, Ihe legacy congregations of Motherwell North and Craigneuk and Belhaven recovered £9,445.IX) and £1 1,064.00 through tax recovery. The Craigneuk and Belhaven amount wa5 higher than usual as it covered outstanding recovery for previous years. In January 2025, we a]$0 r¢ceived a one-off payment of £6,666.86 for the final Gift Aid recovery for the fornier Craigneuk and Belhaven donations. The tax recovery on regular giving during 2025 amounted to £11,751.59. Although this is less than the amounts from pttvious years, there was a consistent in¢rease in the number of pP[c participating in the scheme throllghout 2025 and we continue to encourage peopl¢ to join the scheme. Our Givtng to Grow contribution for 2025 was originally set at £54,323.00. After dis¢us5ion wth the Finance Department of the central chllr¢h, it was agreed that this Should reduce to £51,556.00, taking account of duplication of entries into the centrdl church's ¢alculations. This arnount was further reduced by a reirosp¢¢tive adjustment of the actual Givin8 to Grow calculations for Motherwell North Parish Church. one of the legacy congregations. Our Giving to Grow contributions were therefore set at £48,907. with a credit of £2,649.00 br 2024 {totalling £51.556.001. We paid our full Giving io Grow Contribution of £48.907.00 by regular Standing Order payments. New Opportunities Project The New Opportunities Fllnd supports the employment of one 11 time proje¢1 co-ordinator, one part time administrator and eight part time workers. Since January 2025, NOP has been funded by ihe National Lottery Community Fund. the Communiry Menial Health & Wellbeing Fund ladministered by VANL on behalf of the Scottish Government), North Lanarkshire Council. the Robertson Trust. the Hugh Fraser Foundation the Garfield Weston Foundation. Currently. NOP has funding secured until June 2027. Page 4
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND Report of the Trustees for the Year Ended 31 December 2025 FINANCIAL REVIEW Reserves poliry It is the policy of the church not to maintain signific8mt rekrves. However. we aitn to hold reserves equal to the amount of12 months. rent for the Birren5 Road manse. This is held within the Consolidated Fabric Fund Controlled by the General Trustees of the Church of Scotland and drawn down at the beginning of each year to allow reni paym¢nis to be made timeously throughout the year. Our openin8 balance at the beginning of 2025 was £1 0,062.15 Ilega¢y congregation 1711321 plu5 a transfer of £619.81 (legacy congregation 1711581 totalling £10,681.96. After re¢eipi of rerttal income and interest, transfer for the Birrens Road renr, payment of propeny exp¢ndiiure for the North Motherwell buildin8 and deduction of support costs, this loial rose io £11,886.42 at the end of 2025. This will allow transfer of the annual rent for Birrens Road at the beginning of 2026. We have balances wi¢hiD ¢wo main funds whi¢h are included a5 unrestricted funds in our 2025 accounts. The Ellen Harrison Legacy Iwhi¢h Contains £13,1731 has not been designated OT restricted by the Trustees, but it is anticipated that this will be spent during 2026 on improving access to worship. The Craigneuk & Belhaven Fund represents the transfer of ihe balance held within the bank accounts of the legacy church of Wishaw'.Craigneuk & Belhaven. While this is neither designated nor restricted at present, it 15 Used to fund any expenditure on the former Craigneuk & Belhaven building until it's sale. We have relVed offers for the purch&8e of ihe building and th¢ sales process is currently underway. Once the sale is completed, the use of the funds will be reviewed. Going concern The Trustees consider that there are no material uncertainii¢s aly)ut ihe ability of ihe ¢harithble company to Continue for the foreseeable future, and therefore has adopted the going con¢ern basis in preparing these financial statements. STRucfuRE, GOVERNANCE AND MANAGEMENT Governing document The congregation is a r¢gist¢r¢d Charity, number SC016821, and is adrnini5tered in accordance with the ternis of the Deed of Constitution IUt)itary Fornil a¢)d is subjea to the Acts and Regulations of the General Assembly of the Chureh of S¢oiland. Recruitment and p1¢ment ofnew tru$tee$ Members of the Kirk Session ar¢ lh¢ ¢harity irusiees. The Kirk Stssion mernbers are the elders of the church and are chosen from those rneTnbeT5 of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Se55lOll. 15 elected by the COEJgregation and inducted by Presbyl¢ry. Org#nis#tional structure The Kirk Session is Chaired by the minister and tneets six times a year and is responsible for both spiriiual and management affairs. It is informed by various working groups. drdwn from church members. on various aspe¢¢s of church life. Page 5
MOIIIERWELL NORTh AND CRAJGNEUK PARISH CHURCH OF SCOTLAND Report of the TTus¢tts for the YtsT 31 December 2025 STRucfuRE. GOVERNANCE AND MANAGEMET Risk rnanxgement The tn]st¢es have a duty to identify and revtew the risk5 to which th¢ tharity is cxpos¢d and to Cn5ure appropriate controls ar¢ in place w provide reasonable &%surance winst fraud and error. In all financial matter4 the truste¢s follow recognised church and ch8riry guid8n¢ety minimise the risk. A5 with many churches, w¢ hav¢ th ageing memb¢r5hip but w¢ are encour•8ed by th¢ n+X pwple who are atteDdin% 8nd tlM)s¢ who have found their back to during th¢ yw, Th¢ trustx8 are a]50 enc0Urdg by th¢ l¢v¢l of attertd2nc¢ at worship which is steady. Wt wntinue to butld relationships with locd pw)ple throy8b our varlous groups. a¢tiv1ti¢5, the New opmInItieS Proj¢th Thc VeThny. One of the main imp&cts of thi5 agehn8 congregations i5 th¢ impact on ststTLllB and lead¢rship. W¢ fortun that Several local rthple 8rt ittvolvd iTh OUT activities but the risk 15 to lthrship on a Swiday &tsd for thurGh &divilL¢S. Wc would like to furth¢r d¢v¢lop ourwork Ivith youn8 pw>le but lack IterShIp resource at this time. To Thinirnise the risk to children 8Dd other vulnerable groups that we wo¢k witi #ll le&d¢ts and h¢lperB undertak¢ T¢gular safeguardit)g training. As # minimum thi5 triininB is that provid¢d It prcsbytcry levcl but many of o voIuDleers have undertaken additional traitking also. Safeguardin8 is also a $lding it¢m th our Kirk Se55ion a8enda. A5 a new congregation in its fjrst year, B¢¢urntc financial planning for 2025 w&8 difficuli •khough offering5 thro8hoUl th¢ y¢ar iycrt consistetLt. We now have a fjrn basi5 of infonlOn to allow for ¥ruratc fin4nGial plannin8 for 2026. Pe4)ple iti our eommuttity are amonR the pMest in th¢ re81( yet thelr commitment to the work of the thurth in general- and the1rye2rOll.ytSrsupPort for Christ1 Aid in ptirticular. is enL4)uraw8 to th¢ ttwstees. The tru51ee5 work hard to provide a safe environment for A]1 pts)plt using OUT buildings to minimise the risk of all building vxrs. W¢ 8Te fortUll8t¢ to have a skilled ffid d¢dicatcd hcalth & safety co-ordinator who ¢nsur¢s all of our polities Httd prncedurE5 are up-tts•d& and r¢viewed at each of out Kirk Sessiott meetin8s. We are iDsurcd thrDu8h the Chur¢h of Scotlalld Insuran¢¢ CompJy and review our levels of wver ¢)n an annual basis. Trusttty Rupon¥Rbilities in Relation to the Finantlal Statements The ¢harity tru5t¢cs are respotksible for preparing a trusteu. annual rert Attd fin8n¢ia] ststemtnts Rn a¢Tdance with applicable law and Unit&J Kingdom Accounung Stsrtdvds (United Kingdom Generally A¢¢euntiÉ)g Practice). The ]aiw applicable to dLarKti¢s in Scot14nd r4uir¢s thc cbarity trustees to prepare fjnallcial stxt¢ments f(Ir y which show a tn2e and fair view of the state of Affairs of the th¥ity and of thc incorne and expenditi]re of the cknity for that period. In prep8ring th¢ fInan¢i srathents. the tsustt¢s are requircd to.. - 8¢l¢a Suitsble a¢¢ourttithg poli¢i¢$ and then apply thcm con5iStcntly'. - observe the method and PriDcipl¢s in the applicable Chgrities SORP. - make judgements 8nd estimates that are reasonibl¢ 4nd pJwd¢nt,' - state whether applicable ac¢outttin8 Standards #nd 5tatement5 Of recomrn¢ndcd practice hEvc becn followed. subject to any departures disclosed and ¢xPlned in lh¢ financi Statements. - pr¢phTC thc financial statements on the going concem basis unless It is in4ppTopriat¢ to prt$um¢ that the charity will continue in Operation exist¢n¢¢. Th¢ tne¢S ar¢ responsible for k¢eping adequate A¢u1]ng Te¢ords that aT¢ suff1¢nt to show aod explain the charity's tr8nsactions and disclose with re8sonabl¢ a¢cura¢y Ai any ti]ne the f&181 position of the charity aod enable th¢tn lo en$[¢ ihai lh¢ frial 5tatemcnts comply with the Charities and TTUSW Jnv¢sthi¢nt (Seotlattd) A¢t 2(K)5 and the Charitie5 Accounts IScot]andl Rc8ul8tions 2006 {as am¢udcdl. They ar¢ also rc5pon5ible for 5afcguardin8 the a3xts of thc charity and hce for takin$ T¢•son4ble $t¢Ps for the prtvethtson And detection of fraud other irrc8ulariiies. Th¢ tThStees ar¢ resp)nsible for the mwntenhnce and Integrity trf the chariry and financial iTrforn?ation OD thE COD8re8atioti's websits. Legislatiott in th¢ United Kingdorll governing the preparation and disseminion of fin&tt¢iAI 5tat¢ments may differ from leBtslation in oiher jllri$di¢tion$. io Approved by ord¢r of the i)aTd oftrus¢e¢s on....... 202(p . and si8fted on its behalf by.. E Di¢kson rust¢ej - Joint Session CI¢Tk P88e 6
Independent Exgminer's Report to the Trustee$ of Motherwell North 8nd Craigneuk P#rish Church of Scotland I report on ihe a¢ntS foT the year ettded 31 December 2025 set out on pages eight to twenty two. Respective responsibilities of trustees and examtner The charity's trustee5 are responsible for the preparaiion of the ac¢ounts in accordance with the ternis of the ChaTjties and Trustee Investrnent Iscotlandl Act 2005 and the ChRrities A¢count5 (Scotlandl Re8ulations 2006 las amend¢d}. The ¢haTity's tnjstees consider that ihe audit requirement of Regulation IOIIMal to Icl of ihe A¢¢ounts Regulations does not apply. li is my responsibility to examine the accounts a5 required under Section 4411)Ic} of the Aci and io state whether particular matters have come to my attention. B8515 of the indeptndent examiner's report My examination was carried out in accordance with Regulation I l of ihe Charities A¢¢ount5 IScotland} Regulation5 2006. An examination includes a review of the accollniing records kepi by the charity and a comparison of the accounts presenied with those records. It also includes consideration of arty unusual item5 or disclosures in the aceounts. and seeking explanations from you as trustees concerning any such matters. The procedures undenaken do not provide all the evidence that would be required in an a4Jdit, and wosequenily I do not express an audit opinion on the view given by ihe a¢¢ounts. Independent ex&mintr's statement In connection with my examinatiort, no matter ha5 come to my attention '. (11 which gives m¢ reasonable cause to believe that. in any material respect, the r¢quirements to k¢¢p accounting record5 in accordance with Section 44IIMal of the 2(K)5 Act and Rtgulation 4 of the 2006 A¢¢ounts Regulation5: and io prepare account5 which accord with the acCotIng records and to comply with Re8ulation 8 of the 2006 Accounts Regulations have not been met. or {21 to which. in my opinion. attention should be drawn in order to enable a proper understandin8 of the aecounts to be reached. The Association of Chanered Certified Accountallts Warson & Co. Oakfield House 378 Brandon Str¢et Motherwell NORTH LANARKSHIRE MLI IXA Date.. Pag¢ 7
MOTHERWELL NORTH AIYD CRAICNEUK PARISH CHURCH OF SCOTLAND Staternent of FinAncial Activitie5 for the Yegr Ended 31 D¢¢ember 202.% 2025 Total funds 2024 Total fund5 Unre5thcied fund5 Restricted funds Notes INCOME AND ENDOWMENTS FROM tk)nations and legacies 89,293 16,564 105,857 80,132 Charitable 8Ctiwitie5 General 12,626 131,937 98,825 Other trading activities Investment income Other ineome 2,731 231 2.731 231 2,281 Total 126.886 135.875 262.761 181.241 EXPENDITURE ON Raising fndS Raising donations and l¢ga¢ies 179 179 173 179 179 173 Charitable actlviti General 107934 118487 226421 Totsl 108.113 18.487 190 763 NET INCOMEIIEXPENDITURE) 17.388 36.161 19.5221 Transfers between funds 16 Net movement In funds 27.623 8.538 36.161 {9.522) RECONCILIATION OF FUNDS Total funds brought forward 26.083 22.447 48,530 58.052 TOTAL FUNDS CARRIED FORWARD 53,706 30.985 48.530 The note5 forni part of the5¢ financial statements Pag¢ 8
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND B81anee Sheet 31 Detember 2025 2025 Totdl funds 2024 Total funds Unrestricted nds Restricted fijnds Not¢s CURRENT ASSETS Debtors Cash at bank and in hand 14 3,187 3.187 2.332 30,985 55.933 30,985 86.918 49.809 CREDITORS Amounts falling due within one year 15 {2.227) 12.2271 11,279) NET CIIRRENT ASSETS 53.706 30.985 84.691 48.530 TOTAL ASSETS LESS CURRENT LIABILITIES 53,706 30,985 84,691 48,530 NET ASSETS The notes fomi part of these finatt¢ial statements Pa8e 9
MOTHERWELL f40RTH AND CRAIGNEUK PARISH CHURCII OF SCOTLAND Bal&nc¢ Sheet- Qolltlnued 31 Decenb¢r 2025 FUNDS Unrestricted funds.. G¢n¢Tai fvnd Dc5ignat¢d F&brir Pvnd Designated (hgArti5ation Fund B¢Devolent Fund Joint Utilty (Hostl E51en Hartison Legacy Hospitality Furtd (foTmcrly Barbarn Burr Le8acy} BuildiDg Fund Crsigncuk & BelhaveTJ Fund 16 7.705 10.155 2291 833 1148) 13.173 979 9.112 252 1.733 1.269 (1.5671 13.173 1,200 i.ioo R¢strieted funds.. New Opportunities Fund NOP Groups 26,112 19.403 TOTAL FUTr4DS The fitsaTrriai 5teMentS wer¢ approv by the Bogrd of Th15tees and authorised for issue on l.Q...Lrt4.. 2.d were signed ott its b¢halfby.' I .TTwur¢r- Trusree E Dickson ITru5teei Jotnt Srs$ion Clerk Th¢ notes fom) part of these finathciot stat¢ments Pa8e 10
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND Notes to the Financi91 Statements for the Year Ended 31 December 2025 ACCOUNTING POLICIES B#$is of preparing the financi81 ststements The financial statements of the charity, which is a public benefii enfity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'A¢counting and Reporting by Charities.. Statement of Recommended Practice applicable io charities preparing their a¢rount5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Irtland IFRS 1021 (effective l January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in ihe UK and Republic of Ireland. and the Chariites and Trustee Inve5trntnt {Scotlandl Act 2005. The financial statements have been prepared under the historical Cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as ¢xpendiiure as soon as ihere is a legal or constructive obligation committing the charity to that expenditure. it is probable that a trdnsfer of econornic benefits will be required in settlernent and the amount of the obligation can be measured reliably. ExpenditUTe is a¢¢ount¢d for on an accruals basis and has been classified nder headings that aggregate a]1 Cost related to the category. Where costs cannot be directly attribuied ¢0 particular headings they have been allocated to activities on a b&8is consistent with the use of resour¢es. Tangible Assets The charity has the right to occupy and use for it5 charitable objects certain tangible fixed asse1& inclding th¢ Church, halls and manse. vested in the Church of Scotland General Tnjsiees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is ¢harged as resouTCe5 expended in the Statement of Financial Activities in the period in which the liability arise$. Tax*tion The chaTity is exempt from tax on its charitable aetivities. Fund Accounting Unrestricted funds can be used in accordance with the ¢hari¢able obje¢¢ives a¢ the discretion of the trustees. Restricted ndS can oThly be used for particular r¢stricted purpos¢s within the objeds of the charity. Restrictions arise when specified by th¢ donor or wh¢n funds are raised for particular resthcted purp05¢S. Further explanation of the nature and purpose of ea¢h fund is included in the notes to th£ financial statements. Pension eo$t$ and other p(b$t-retlrement benefits The charity operates a defined ¢ort¢ribuiion pension scheme. ContributioRs payable to the charity's pension scheme are charged to the Siaiement of Financial ActlVLtie5 in the period to which they relate. Donated Servlces and Faclllties Donated professionol setvices and donated fa¢ilities aTe recognised as income when the charity has control over lh¢ item, any ¢ortditions associated with the donated item have been met, the receipt of economic benefjt from Ihe use by the charity of the itetn is probable and that wonotmic benefit can be measured reliably. In accordance with the Charities SORP IFRS1021 the general volunteer time of congregation members is not reco8nis¢d. On receipt. donated PTofessional service5 and donated facilities are reco8nised on the basis of the value of ihe gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent OnomiC benefit on the open rnarket. a corresponding amount is then recognised as expenditure in the period of receipt. Page 11
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MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND Notes to the Financial Statement5- COlItIDued for th¢ Year Ended 31 December 2025 Note 4 CoDt'd During the year the following grants were received Newo rtunitie5 Fund 2025 2024 National Lottery Cotnmunity Fund Hertry Smith Charity North Lanarkshire Council VANL Robertson Trust Turcan Connell Garfied Weston 50,000 50.000 15.000 3,359 24.469 25,125 13.000 10,000 10.000 92.828 OTHER INCOME 2025 2024 Oth¢r in¢ome This in¢ome represents the cash balance5 introduced by Craigneuk & Belhaven Partsh Church following the merger with Motherwell North Parish Church. INVESTMET4T INCOME 2025 2024 Bank interest 231 Interest on fund5 held on deposit is included when receivable and the amount can be measured reliably by the ¢harity,' this is noTrnally upon notificatEon of the interest paid or payable by the Bank. RAISING DONATIONS AND LEGACIES 2025 2024 Offering envelope5 179 173 CHARITABLE ACTIVITIES COSTS Support costs (see note 101 Cosis (see note 9} Totals Genera] 224.938 1,483 226.421 Page 13 continued...
MOTHERWELL NORTH AND CIi4IGNEUK PARISH CHURCH OF SCOTLAND Note5 to the Fin9nciAI Statement5- Continued for the Ye&r Ended 31 Decernber 2025 DIREcf COSTS OF CHARITABLE ACTIVITIES 2025 2024 Trustees, remuneration etc Staff cost5 Council tax & refuse Insurance Light and heat Ministries and Mission Presbytery dues Ministers expenses Pulpit supply Fabri¢ repairs & maintenance Birrens road r¢ni Other expenses OtheT NOP costs Benevolent fund 3Td party donations Congregational Organisation expenses {incl. donations io Church) NOP group expenses GCVS charges 14,307 82,843 1,579 2,076 10,293 35,871 1.060 960 300 1,153 5,763 1.461 1.885 600 2.580 3.645 20.566 87,295 2,636 4.844 18.828 48.907 1.727 996 200 4.151 5.489 2,696 1,770 1,567 1,559 4,096 21,679 224,938 188,338 Page 14 coniinued...
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND Notes to the Fln#nei41 Staternents continued for the Year Ended 31 December 2025 io. SUPPORT COSTS Governance costs Finance Tothls General 43 1.483 TRUSTEES. REMUNEtL4TION AND BENEFITS 2025 2024 Trustee5' salarie5 Trustees, penstons paid 14.256 855 13.497 810 The Employers National Insllranc¢ Liability was covered in full by the Employment Allowance. Trustees, expenses During the year ihe Minister received reitnbursement of expenses amounting to £996.0012024.' £9601. Th¢ congregation paid ¢oun¢il t&x in respect of 35 Birrens Road amounting to £1.355.8312024.'£1.242.78). Elizabeth M¢Gown, a church elder. is the administration assistant for the New Opportunitie5 Project and received the above mentioned Salary. Yvonne Kpobi. a church elder, received a remuneration of £1,872 {2024.' £1.857.701 for holding the posjtion of Church Officer. This is on a self-employed basis. 12. STAFF COSTS 2025 2024 Wages and salaries Other pension costs 97.714 93.469 101.551 96.340 The Employers National Insllranc¢ Liabiliiy was covered in full by the Employment Allowance. The averdg¢ monthly number of employees during the year was a5 follows.. 2025 2024 Organist Church OffJ¢er Community Worker Adminisiraiion Assistant Cleaner Community Cafe Parents & Toddlers No ernployees received emoluments in excess of £60.000. Pag¢ 15 continued...
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND Notes to the Financial Statement5 - continued for the Year Ended 31 Deeember 2025 COMPARATIVES FOR THE STATEMENTOF FINANCIAL ACTIVITIES Unrestrict¢d funds Restri¢t¢d funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 65,596 14.536 80,132 Charit*ble activities General 5.997 92,828 98,825 Other tradin8 activitie5 Other income 2.281 2.281 Total 107 367 181241 EXPENDITURE ON Raising funds Raising donations and legacLe5 173 173 173 173 Charitable 4Ctivitles General 113956 190590 Total 113.956 190.763 NET INCOMEI{EXPENDITURE) TrAnsfers between fund5 {2.933} 6.155 {6.5891 {9,5221 Net movement Sn funds 3,222 112,7441 (9,522) RECONCILIATION OF FUNDS Total fllnds brought forward 22,861 35,191 58,052 TOTAL FUNDS CARRIED FORWARD 26,083 22.447 48,530 Page 16 continued...
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND Notes to the Financial StatemeDt$- continutd for the Year Ended 31 Deeember 2025 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other debtors 3,187 2,332 15. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade credi¢ors 1.279 16. MOVEMENT IN FUNDS Net movement in funds Transfers bettv¢en funds At 31.12.25 At 1.1.25 Unre$trleted funds General fund Designated Fabric Fund Designated Organis&tton Fund Benevolent Fund Joint Utility {Host) Ellen Harrison Legacy Hospitality Fund (formerly Barbara Barr Legacy) Building Fund Craigneuk & Belhav¢n Fund 9.112 252 1,733 1,269 11,5671 13,173 7,028 9,603 {1221 16001 116,281) 18,4351 300 680 164 17.700 7,705 10,155 2.291 833 11481 13.173 {32) 400 18.777 979 1,200 17.518 1,100 13001 1.2591 26.083 18.773 8,850 53,706 Rtstrieted fund5 New Opportunities Fund NOP Group5 19.403 23,006 116.2971 26,112 17,388 8.8501 30.985 TOTAL FUNDS 48.530 36.161 84,691 Page 17 ¢oniinued...
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND Note$ to the FinancRAI Statements- CODtinued for the Year Ended 31 Decernber 2025 16. MOVEMEKf IN FUNDS- eontinued N¢t movement tn funds, included in the above are as follows.. Incoming resources Resources expended Movement in ndS Unrestricted fund5 General fund Designated Fabric Fund Designated Or8anisation Fund Benevolent Fund Joint Utility (Hostl 3rd Party Collections New Connections Hospitality Fund Ifom¢rly Barbara Barr Lega¢yl Building Fund Craign¢uk & Belhav¢n Fund 80,298 10.01 3,974 500 867 1,559 500 173,2701 13971 14,0961 (1,1001 117.148) {1.559} 1500} 7,028 9,603 1122) 1600) 116,281) 435 400 28,353 1467) (32) 400 18,777 9.576) 126,886 18.773 Rtstrieted fund5 New Opportunities Fund NOP Group5 119.814 16.061 {96,8081 21,0791 23,006 135 875 118,4871 17.388 TOTAL FUNDS 262 761 226 600) Comparatives for movement in funds Net movement in funds Transfers between funds At 31.12.24 At 1.1.24 Unrestricted funds G¢neral fund D¢signated Fabric Fund Designated Organisation Furtd Bertevol¢nt Fund Joint Utility IH05t} Ellen Harrison Legacy New Connections Hospitaltiy Fund Ifomierly Barbara Barr Legacy) Building Fund 4.290 619 1.483 1,069 591 13,173 323 11.077 13671 150 200 (14.4681 16.2551 9,112 252 1.733 1,269 11,5671 13,173 100 12.310 {3601 37 1.313 12651 1371 22,861 12.9331 6,155 26,083 Restricted fund5 New Opportunities Fund NOP Group5 31.512 1559} 6.030} {11.5501 19,403 6,1551 22.447 TOTAL FUNDS 48.530 Page 18 continued.
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND Notes to the Fin8neiAI StatemeNts- contiThued lor the Year Ended 31 December 202S 16. MOVEMENT IN FUNDS- tontinued Comparative net mov¢m¢nt in funds, included in the above are as follows.. Incoming resourc¢s Resources expended Movement in funds Unrestrleted funds General fund Designated Fabric Fund Designated Or8anisation Fund Benevolent Fund Joint Utility (Host} 3rd Party Collections New Conneciions Hospitality Fund {fomierly Barbara Ba Lega¢yl Building Fund 63,927 (52,8501 (3681 (3.6451 1600) 116.069} 12.580} 1360) 11.077 {3671 150 200 (14.4681 3,795 800 1.601 2,580 1360) 70 13351 1265} ,100 73,874 176,807} 12.9331 Rtstritted funds New OprK)rtunities Fund NOP Groups 92,831 14,536 (93.3901 20.5661 {5591 6.0301 107.367 13 9561 6,589} TOTAL FUNDS 181241 190.763) A ¢UTrent year 12 months and prior year 12 months combin¢d position is as follows: Net movement in funds Transfers between funds At 31.12.25 Ai 1.1.24 VNrestricted funds General fund Desi8nated Fabric Fund Designated Organisation Fund Benevolent Fund Joint Utility (Hostl Ellen Harrison Legacy New Conne¢tions Hospiiality Fund (fomierly Barbara Barr Legacy) Building Fund Craigneuk & Belhaven Fund 4,290 619 1,483 1,069 591 13.173 323 18.105 9.236 28 1400) 130.749) {14.6) 300 780 164 30.010 7.705 10,155 2.291 833 1148 13.173 1360) 37 1.313 1297) 1,500 18.777 1371 {3001 979 1,200 22.861 15,840 15,005 53.706 Restricted funds New Opportunities Fund NOP Group5 31,512 3.679 22,447 1.6481 127,8471 12.842 26.112 4.873 10,799 30.985 TOTAL FUNDS Page 19 continued...
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND Note5 to the Financial St8tement5 - continued for the Yegr Ended 31 Detember 2025 16. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined net movemeni in funds, included in ¢he aly)ve are as follows.. Incotning rtsource5 Resources expended Movement in fund5 Unrestricted funds General fund Designated Fabric Fund Designated Organisation Fund Benevolent Fund Joini Utility {Host) 3rd Party Collections N¢w Conne¢tions Hospitality Fund Ifom)erly Barbara Barr Legacy) Builditig Fund Craigneuk & Belhaven Fund 144.225 10.001 7.769 1.300 2.468 4,139 500 1126.120} 17651 17.7411 11.7001 {33.2171 14,1391 {8601 18,105 9.236 28 14001 130.7491 {3601 505 1,500 (8021 {2971 1,500 2(KP.760 {184,9201 15.840 Restricted fund$ New Opportunities Fund NOP Groups 212.645 30.597 1190,198) 42.245) 22.447 11.648) 243 242 232,4431 TOTAL FUNDS 444 002 417363 17. RELATED PARTY DISCLOSURES li Ès wnsider¢d thai donaiions to ihe Chur¢h by charity trnstees is related party a¢tivity. During the year a toial of £17,59312024 - £11,377} of offerings was received by the Church fiom trnstees.. 18. NATIONAL STIPEND FUND All Church of Scoiland ¢ongregaiions contribute to the National Stipend Fund which bears the Costs of all ministeTS' Stipends and employerfs contributions for national insuTance, pension, housing and loan fund. Ministers. stipends aFe paid in a¢WTdance with the national stipend scale, which is related to years of service. For 2025 the minimum stipend £32,433 and the 1uTn stipend in 5th and sub5equtnt year5 of service is £39,856. Page 20 coniinued...
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND Note5 to the Finan¢i•l Statement$ - continued for the Year Ended 31 December 2025 19. PURPOSE OF RESTRICTED FUNDS The Building Fund is to be used for the purpose of improvin8 the Church Grounds and Buildings. The N¢w Opportunities Fund supports the employment of one full time project coordinator. one part time adminisrrator, eight part time work¢rs and asso¢i8¢¢d ¢osts for community activities. Between July 2024 and December 2025. the New Opportunities Project has been funded by The National Lottery Community Fund. the Community Menial Health and Wellbeing Fund ladmini$tered by VANL on behalf of the Scottish Govemmenil, the Robertson Trns¢, The Garfield Weston Foundation, the Hugh Fraser Foundation, and North Lanark5hire C.oun¢il. The New Opportunities Prtsject supports local people in developing aciiviiies and initiatives which arm to tackle inequalities and enhance local community and family life. The monie5 held in the New Opportunities Groups Fund L5 for costs in¢U¢d in the day to day runnirtg of Project activities which currently include.. Carer. Baby & Toddler5 Group,. Health and Wellbeing Group. Community Café. NM Boltz Children'5 Athletics Club,. NM United Youth Club; Walking Group,. Social c.lub: Knit and Natter: Active Families School Holiday Programme- garden improveinent iniiiativt and a variety of community events su¢h as th¢ family fijn afternoon. 211. PURPOSE OF DESIGNATED FUNDS The Fabric Fund is available io mainiain and repair the Chur¢h buildings and grounds, rhe properties in Birrens Road and Kirkland Street. It may also be used to Contribute towards the cost of major refurbishment. Although the Trustees are required to include the organisations, receipt5 and payments (other than those of ihe BB Sections} in the Congregational accounts. the use of the Organisations, Funds is for the particular puryx)s¢s of these organi5ations {Junior Church. Guild and Ladybird5} and they are therefore ron5id¢red by the Trustees io be designated fund5. From July 2014. the New Opportunities Project in partnership with the Big Lottery Fund (later National lottery Community Fund} include5 a monthly Contribution towaTds utilities and cleaning. During 2025 this ¢ontribuiion was set at £650 monthly, however due to higher than expected heating and lighting costs the 5UTn of £l.000 was paid for 3 months. It was agreed that the same sum will be contributed from the congregation General Fund. This fund is known a5 the Joint Utilitie5 Fund. These tnonies will be used for heating and lighting. refuse collections and the standard working hours for 2 part time cleaners. Any additional cleaning costs will be pa2d from the G¢neral Fund. The wntributions will be reviewed in June each year. The Ellen Harrison legacy and Hospitality Fund (previously Barbara Ba legacy} have not been formally designated by lh¢ Tru$t¢es. The CTaigneuk & Belhaven Futjd was established tn 2025 10 receive ifdnsfer of funds held in the fornier Craigneuk & Belhaven bank ac¢ouni at Bank of S¢otland. The purpose of the fund is to r¢ceive rental income and pay for wnning ¢ost$ of lh¢ Craigneuk building until it is sold. Once sold the balance remaining in this fund will be transferred to the General Fund. Page21 ontinued...
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND r4otes to the Fin&ntial Stattments tontinued for the Year Ended 31 December 2025 21. FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL Consolidated Fabric Funds l. Revenue Balance of the income from the lease of No3 Kirkland Street less amounts remitted to the Congregation for rental of 35 Birrens Road and approved Fabric Expen5¢s. This fund wa5 prevsously held by North Motherwell Parish Church 2025 £1 1,886.42 {2024 .. £10.062.151 2.Cap1111- Sale of Craigneuk Parish Chur¢h in 1975 This fund was previously held by Craigneuk & Belhaven Chur¢h 2025 £12,161.04 12024 . £12.161.04} Temporary Funds These funds are due to the General Trustees who paid for repairs to the bell tower of the Craigneuk & Belhaven building. and erection of a new fence there in 2024. A150 tnaTketing of the same building in 2025. These monies will be recouped from sale of the Craigneuk & Belhaven building and the Consolidated FabTiC Fund CAPIIII 15ee above). Credtt and debit balances Should be netted off. 2025 -£15,471.60 12024 .. _£12.818.001 22. 3RD PARTY COLLEcfioNS Due to be remitted 0110112025 £0.00 Due to be reItted 3111212025 £0.00 Collected 2025 £1,559 Remitted Chrisiian Aid £1.559 23. VOLUNTEERS In ¢ommon with all congregations of the Church of Scotland the con8re8ation benefit5 from the contribution made by volunteers who give their tim¢ and talents willingly for the benefit of the Church. The area5 of COngg8110nal life whi¢h rely on the contribution of volunteers ar¢ many and varied and much of the activity would be unable io ¢onlinue were it not for th¢ commitment shown. Pag¢ 22 continued...
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHL.RCH OF SCOTLAND Detailed Ststement of Fin4ncig1 A¢tiviti¢s for the YeAr Ended 31 Deeember 2025 2025 2024 INCOME AND ENDOWMENTS DonAti011S gnd leg&cies Congregational offerings Or8anisations' offerings Gift aid Other donations Transfer from consolidated fabric furtd held at General Trustees Donation5 for 3rd parties Congregational organi5ation5 NOP group5 income 55,208 400 18,419 2.919 40,976 300 9,445 3,427 7.598 1.559 3,692 5,763 2.580 3,105 105,857 80,132 Other trading activities Fundraising events 2,731 2,281 Investment ineome Bank inteTest 231 Charit8ble 8Ctivitie5 Funerals & Bapt15m5 Other use of premises Grants 1.600 11.026 820 5.177 92.828 131,937 98,825 Other income Other income 22.005 Total incoming resources 262.761 181.241 EXPENDITURE Raising donatlODS and legatie$ Offerin8 envelopes 179 173 Chgritable activities Twstees, salaries Trnsiees. pensions paid Payroll cos¢s Pensions Court¢il tax & refu InsuTance Light and he Ministries and Mission Pre5b)tery dues Carried forward 14,256 855 83,458 3,837 2,636 4,844 18,828 48,907 1,727 179,348 13.497 810 79.972 2.871 1.579 2,076 10,293 35,871 1,060 148,029 This page does not fomi part of ihe ststutory financial statements Page 23
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND Detailed Statement of Flnanel#l Activltles for the Yegr Ended 31 December 2025 2025 2024 Charitable activitie5 Brought forward Ministers expense5 Pulpit supply Fabric repatr5 & maintenance Birrens road rent Other expenses her NOP wsts Benevoleni fund 3rd party donations Congregational Organisaiion expenses {in¢l. donatiorts 10 Church) NOP group expertses GCVS charges 179,348 996 200 4,151 5,489 2.696 1.770 1.567 1.559 148,029 960 300 1,153 5,763 1,461 1,885 600 2.580 4.096 21.679 387 3.645 20.566 1.396 224.938 188.338 Support Costs FiDance Bank charges 43 Inforniation t¢¢hnology Repairs and ren¢wals 812 Govtrnantt ¢o$t$ Ac¢ounian¢y 1.440 1.440 Total resources expended 226 600 190 763 Net incomel(expenditure) This pa8e does not forni part of the statutory financial statemeots Page 24
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