Coalburn and Lesmahagow Parish Church ( Church of Scotland ) Accrued ( SORP Compliant) Accounts Congregational Accounts Congregation No 130737 Scottish Charity No. SC017014 A Congregation of the Presbytery ol Forth Valley and Clydesdale since 1" January 2022. (formerly a Congregation of the Presbytery of Lanark until 31" December2021 Accounts foryear ended 31 December 2025 Coalburn and Lesmahagow Parsh Church { Church of |S¢otiand I SC017014
Year ended 31" December2025. anc Trustees AnnL¢al Report Pages 3 Independent Examiner's Report to Trustees Page 7 Statement of Financial Activities Page 8 Statement of Financial Position l Balance Sheet I Page 9 Accounting Policies Page 10 Notes to the Financial Statements Pages 11-14 Appendix Page 15 The following pages do not form part of the Flnancial Statement Package to OSCR.
Reference and Administrative Information Charity Name Coalburn and Lesmahagow Parish Church I Church of Scotland I Charity Registration Number SC017014 Congregation Referen Number Contact Address I Church ) 130737 Coalburn and Lesmahagow Parish Church I Church of Scotland I CIO 161 Coalburn Road Coalburn L3narkshire , MLII OIU www.candle.church Email candlechurch23 ahoo.com Principal Trustee Session Clerk Helen Duffy Principal Trustee OSCR . Janis Callan OSCR Trustee contact as elected by the Church as l. Janis Callan l Treasurer and Trustee l on 25 January 2023, 2. Helen Duffy I Session Clerk and Trustee119' September 2023 as other charity user. th Trustees l Members of the Klrk Session l .' The list of all Trustees who served at any time during the year and up to the date of signing of accounts is as follows and in surname alphabetical order: Anna Aitken, Janis Callan, John Cumming, Helen Duffy, Janice Findlay, Roy Garrett, Morag Garrett. Wilma Greirson, Wendy Haggerty, Gail McDonald Craig, Anna McLachlan (retired 2121251, Kathleen Purdie, Megan Rautenberg, James Reid. Doreen Shankley, Hugh Stewart. Pat Surgeon, Jean Thomson l Deceased 13191251 . Prin¢ipal Office beareTS '. Minister Rev Morag Garrett Session Clerk Helen Duffy Deputy Session Clerk Anna Aitken Treasurer Janis Callan Deputy Treasurer tba Bankers Bank of Scotland 39 Union Street Lafkhall, Lanarkshire. ML9 IDT Independent Examiner Mrs15abella Christie, Director, ICW Accountancy Ltd. Fellow Member of the Association of Chartered Accountants. 15 St. Leonard Street, Lanark. MLII 7AB
Tru5tee5' res on5ibilitie5 in Relation to the Flnancial Accounts. The charity trustees are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards l United Kingdom Generally Accepted Accounting Prdctice.) The law applicable to charitles iri Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing the financial statements, the trustees are required to Select SLlltable accounting policies and then apply them consistently,. method and principles in the applicable Charities SORP. Make judgements and estimates that are reasonable aTbd prudent,. State whether applicable accounting standard5 and Statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial 5tatementS. Prepare the financial statements on the going concern basis unless it ¢5 inappropriate to presume that the charity will continue in operational existence. observe The trustees are responsible for the maintenance and integrity of the charity and financial information on the congregation's website. Legislation in the United Kingdom governing the preparation and dissemination of the financlal statements may differ from legislation in other iurisdictions. Approved by the Trustees and signed on their behalf, H Duffy, Session Clerk Date 26103/2026 Coalburn and Lesmahagow Parish Church Charlty No. 017014
Year ended 31" December 2025 Trustees Annual Re ort The Trustees present their annual report and the accounts of the charity for the year ending 31" December 2025. The accounts have been prepared in accordance with the accounting policies set out on pages 9 to IS and comply with the Charity's governing document, the Charitles and Trustees Investment I Scotland IAtt 2005, the Charities Accounts1Scotlandl Regulations 2006 las amendedland the Accounting and Reporting by Charities Statement of Recommet)ded Prattice, applicable to charities in the UK. Republic of IrelandlFRS1021 Effective I" January20191 ObSe£tNes and Artivities The Church typically periodically traditionally support and donate to various charities. such as Blythswood Shoebox appeal, World Vision, Vine Trust, the Scottish Bible Society and a local foodbank. The Kirk Session made a decision in he autumn of 2021 to provide use of the church facilities fe of charge to any other charity working Wlthin Lesmahagow or Coalburn. This was implemented with immediate effett however, as the Lesmahagow building has now been sold, only Coalburn church is currently available. Achlevements and Performance During this year we continued to meet as a church in the Coalburn building, following the c105ure and sale of the LesTllahagow Church building .The building was rnarketed by the Chijrch of Scotland Law Departynent for sale and the final sale price was £35,000. However the 'church famil( ha5 flourished in fellowship, discipleship and unity. The church has had a ramp installed at the front door to provide accessible access to both the front and back doors. The fr()nt door was also replaced to comply with Health and Safety and Fire regulatlons as recommended by the General Trustees. This has been well received by those who enter the church, as railings were also added to enhance the access. Other options to enable access are being explored. Outreach and mission have continued to enrich the life and witness of the church, with prayer meetings and Bible studies being held weekly. Both are well attended with numbers increasing over the year. These have been beneficial in many aspects of the life and work of the Church, but also for those who choose to attend. Alternative forms of the service have been implemented , but again, mixed opinions are given on how these are received. The Word One to One to implement as a mission focused option to share the Gospel was considered too complicated for use by the members of the Kirk Session. Therefore this was abandoned. One of our elders has offered to provide training on an evangelistic method to share the Gospel of jesus Christ, this may come at a later date in 2026. The Minister continues to work with local schools, along with support from the Session clerk. A new Sunday evening meeting has been started to offer the community a different way of engaging in the life and work of the Church. This is talled Discovering God and offers a more informal opportunity to ask questions, while enjoying a bowl of soup and a roll, in the company of a few of the congregation. It IS slow in uptake, but will continue. This is beinE SUPPOrted by adherents who have started to support the work of the church, through their attendance, prayers and contributions to the Bible Study group.
Our email address, Website and Facebook page continue to be updated regularly by our Deputv Session Clerk, this is communicate accurately with the wider community. Therefore. both provide a positive platform to promote the life of the church and to open events to others. A few missional opportunities have arisen through the website. The Facebook page continues to be updated dally and provides information of events within the Church. Our'Easter Journey to the Cross, was open to church members, local community members and some neighbouring church members. This is open in the days prior to Good Friday. A Maunday Thursday commLtnion and Good Friday service was also held. Our Cherished Memories service was held once again in December, offering bereaved families an opportunity to reflect on their own cherished memories of loved ones no longer wlth us. Loved, Cherished, Never Forgotten. This service is set in a quieter environment, allowing the space to consider how Christmas, and indeed life, will be different. This year the service was conducted with the sUPPOrt of Golden Funeral Care. The Remembrance service provided an opportunity for many community members to reflect on the gravitas of past wars and lives given for the freedom of our nation. We were blessed to have many of the locèl cubs, leaders and parents attend the service with a wreath from the Lord Lieutenant's Office this year which was later laid at the local w2r memorial. The Cubs and Beavers respectfullv presented their colours and were very much part of the service. Many new people joined us for fellowship with the church santtuary being almost full to capacity. A service was also held at the local High School with many of the pupils taking part. The Chrlstmas Eve service provided an opportunity for us to reflect on the true meaning of Christmas. Again, with many new people joining us from near and far, the church sanctuary was almost full to capacity. At the beginning of December, the local cubs once again blessed the church members by ptting up and decorating the Church Christmas tree, under the guidance of their leaders. They also blessed the congregation with a home-made gift. As we move forward with faith in God, we look forward to 2026. We have Many who work diligently in the Church and are grateful for each one. Financial Review The Church's main 50urce of income is the voluntary giving of the conEregation through the weekly free will offering scheme and standing orders, now used by the majority of givers. This year's income from this source amounted to £ 26,6511 £28,377 in 20241 including £ 4,581 from Gift Aid reclaim 1£ 4.998 in 20241 and E 1.198 in other donations. We have also been blessed by the receipt of a legacy amounting to £ 25,037 and a refund of £ 3,592 from Scottish Power on the closure of the Lesmahagow building. Our Investment Income has decreased by £ 272 from £ 17,873120241 to £ 17.601 for 2025. The market value of the investments has reduced this year by £ 18,421 after taking into account a withdrawal of 6910 units amounting to £ 45,606 from the Pelling Growth fund refunded to the Church'5 General fund. This was authorised to cover the cost of major repairs to the Clock Tower in the Lesmahagow building in 2023. Unit prices Growth fund £6.88 12024 £6.38) and Income fund £ 11.39 12024 £ 11.061. General Trustees Consolidated Fabric Fund The balance held in the Revenue account, after payment of charges re the Lesmahagow building. is £ 25,033.39 and the Capitsl account, after refund of costs and reteipt of payment for sale of Le5mahagow, is £ 168,793 all detsils of which are noted in the Appendix to the accounts. Summary of the Accounts
Local Asset Value GTCFF £ 608,483 YIE 2025 1 £ $39,704 YIE 20241 £ 193,827 YIE 2025 1 £ 211.130 YIE 20241 Risk Management A key risk, which is both short term and longer term, is that while Coalburn and Lesrnahagow Parish Church currently has significant funds. realistically it is no longer futureproof or sustainable in the long term. The membership is ageing although very active and committed to the fLrture of our Church , we have welcomed a few new faces to the Congregation recently and will continue thi5 in the future. The church building in Lesmahagow, which had been closed under Health and Safety regulations, has now been sold under the auspices of the General Trustees which means we are no longer liable for repairs and security of the building. The sale price was £35,000 and after the maintenance , repair and other fees of £ 11,787.24 were repaid to 121. the final total received was £ 23212.76 which was credited to our account with GT Consolidated Fabric Fund. Coalburn and Lesmahagow Parish Church I Church of Scotland I SC017014 Year ended 310ecember 2025 Re5eryes Policy. The Charity Trustees have considered the reserves and have tried to take into account their potential current and future liabilitie5. It is the Trustees, policy to generally hold reserve5 of at least six months expenditure including designated funds. Excluding fixed assets I Investments l at the year end the Church held £518.398 of unrestricted funds (including £ 90.947 of designated funds), £ 2.437 restricted funds l HSW not ours I, £87.649 endowment funds and £135.205 in cash funds. The details are fully illustrated within the account5 packagÈ and in addition to the local accounts package please also note, as per appendix, OUT additional General Trustees supplèmentary fund, which itself has reduced from y/e value £ 211,130 to £193,827 yle 2025. The members of the Kirk Session l Trustees l are responsible for pparIng the annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards l United Kingdom Accepted Accountancy Practitel The law applicable to Charities In Scotland require5 the Trustees to ppare fSnaneial statements for each financial year which glve a true and fairview of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparin8 these financial statements the Trustees are required to:_ 11 Select suitsble accounting pollcies and then apply them consistentlv,. 21 Observe the method and principles in the applicable Charities SORP.. 31 Make judgemefit5 and estimate5 that are feasonable and prudent.. 4/ State whether applicable accountin8 Standards have béen followed, subjert to any rnaterial departures disclosed and explained In the financial statements.. 51 Prepare *inancial statements on the ongoing concern basi5 unless it is inappropriate to PTesume that the Charity will continue in operational existèrnce.
The membe15 olthe Kirk Session are responsible. each year. for keeping proper accotjnting records that disclose with reasonable accuracy at any time the finèncial position of the Church and to enable them to ensure thal the financial statements comply with the Charities and Trustees Investment I Scotland l Act 2005, the Cha¥ities Accounts I Scotland l Regulations 2006 las amended l and the Re6ulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2CM)7. They are also responsible for safeguarding the assets of the Church and taking reasonable steps for the prevention arnd detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the charity and financial information on the congreÈation'5 website. Legislation in the Un¢ted Kingdom governing the preparation and dissemination of financial statements may differ from legislation in otherjurisdictions. Structure, Governance and Mana8emeni. Governin Document Coalburn and Lesmahagow Church is administered in accordance with the terms of the Deed on ConStUtion I Unltary lorm I dated 12 Oct 2017. in respert of the Parish of Coalb¢Jrn and Lesmahagow I Church of Scotland a registered charity. number SC017014 and is subject to the Acts and Regulations of the General semblY of the Church of Scotland. Recruitment and A ointment of Trustees Members of the Kirk Session are the Charity Trustees and the Treasurer operates under iheir jurisdiction. 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 Mlnister is a member of the Kirk Session as is elected by the congregation and inducted by the Presbytery. Session meetings traditionally are held monthlv excepting July and August, in Coalburn Church. Of anisational Structure The Church of Scotland I COS I Is Trinitarian in doctrine. Reformed in tradition and Presbyterian in pollty. It ÈX15ts to glorify God and to work for the advancement of Christ'5 Kingdom throughout the world. As a National church, it acknowledges a distinttive call athd duty to bring the ordinances of rellgion to the people in every parish of Scotland through a territorial ministry. It co-operates with other churches in various ecumenical bodies in Scotland and beyond.
Coalbutn and L¢styahagow Church I Chuyeh Of Scotland I SC017014 Year ¢ttdtd 31 December 2025 Independent ExamiTLeT'S Report to the Trustees of Coalburn and Lesmahagow Parish Churth I Cos I I report on the aceounts of the charity for the year ending 31 December 2025 which are set out on pages 8 to 15. Respeetlve respOn111t1es of tru•teeJ and examiner The charity's trustees are responsible for the preparation of the account$ in aeeordance with the ternis of tlLe Charitie5 and Trnstee Investment I Scotland l Act 2005 and the Charities A¢eounts I Scotland l Regulations 20061 as amended l. The charity trustees consider that the audit requirement of Regulation 10111 lal to lcl of the Aceounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 1441111 1¢) of the act and to state whether particular matters have ¢orne to 7ny attention. B*Bis of Independent examlner's 8tatem¢tst My examination is carried out in accordance with Regulation I l of the Charities Aecounts Iscotiandl Regulations 2006 lamendedl. An examination includes a review of the accounting records kept by the eharity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or di5elo8ures in the account$ and seeking explanations from the trustees concerning any suth matters. The procedure$ undertaken do not provide all the evidence that would be required in an audit and consequentjy I do not express an audit opinion on the view given by the accounts. Ind¢peAdent Examlner's Statemettt In the course of my examination, no matter has tome to my attention l.Whi¢h gj.ves rtle reasonable cause to believe that in any Jnaterial re$pect the requirements.. to keep aecounting records in ac¢ordance with Section 44 llllal of the Charities and Trustee Investments (Scotlandl Act 2005 and Regulauon 4 of the Charities Account Iscotiandl Regulations 2006 lamendedl and to prepare accounts which accord with the accounting records gnd comply with Regulation 8 of the 2006 Accounts Regulations las amended I have not been met. 2. To which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name '. Mrs Isabella Ckni5tie FCCA ICW Accountancy Ltd 15 St Leonard Street Lanark . MLI 1 7AB Date.. 27 March 2026 Professional Qualification/Body :. Fellow Member of the Assock&tion of Chartered Certified Accountants
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