REGISTERED COMPANY NUMBER.. SC409275 (Scotland)
REGISTERED CHARifi NUMBER: SC0426Tr
teme
Year Ended
1 December 2025
for
One Church Scotland Ltd
Benson Wood & Co (ScolarKI) Ltd.
2nd Floor(East)
Belgrave Court
Rosehall Road
Bellshill
ML4 3NR

ne
hurch
tland Ltd
Contents of the Financial Statements
r the Year En
31 Decembe
20
Page
Report of the Trustees
1 to 5
Independent Examlne¢s Report
Statem8nt of Financial Activities
Balan￿ Sheet
Not8S to the Financial Statements
10 to 15
Detalled Statsment of Financial Activities
18 to 17

ne Church Scotland Ltd
ort of the Trustees
for the Year Ended 31 December 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2008, present
their report with the finan¢ial ststements of the charity for the year 8nded 31 December 2025. The trustses
hav8 adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended
Practice applicable to charities preparfng their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objoctlves and alms
To promote th8 advancement of the ChrIS￿.an Gospel in the area ol Coalbrfdge and elsewh•r•. To promote
Christ's klngdom by holdlng Evangelistlc, Fellowshlp. and Prayer me8tlngs and to serve the community in
Pastoral care, charitable works and amelioration of needs.
ACHIEVEMENT AND PERFORMANCE
Charftable actlvltles
During this financial perfod, we have bean able to help individuals wlthln the church, ttrB wider communlty,
and other charftable organSsatlons, both practlcally and financlally. We have done this in various ways.
- We vMr• able to ble$s tha fathers and mother wlth a glft on Fatherfs Day & Motheffs Day
- Contlnulng to Sponsor four ¢hlldren via the programme run by the charlty Compassion.
Contlnulng to sponsor Aprender which helps traln teachers and educate childran refugees In the Mlddle
East.
- Contlnuing to sponsor Chrlstians Agalnst Povety 8n organlsatlon which provldes the CAP Money Course
and works with indivlduals to help get them out of debt.
- Contlnulng to sponsor a new Inltiatlve by a couple In our fellowshlp whose aim is to help maffjed couples
build genuine healthy marrlages shaped by God's deslgn.
- W• were able to make a Ilnanclal donation to a Ukrainlon Pastor to all(w hlm to purchase a mlnlbus.
Page 1

ne Church Scotland Ltd
for the Year Ended 31 December 2025
FINANCIAL REVIEW
Reserves poll¢y
It is the policy of the trustses to hcAd reserves amounlir¥J to at least hair of the ￿nUal Funnlng costs of the
Church.
The financial statement that we have set out sh(y4ffj a surplus of £8.787 {2024: £4,093).
Incomlng resources have Increased by almost £890. DonatK)ns had decreased by over £2,300 however
this Y￿S offset by and inttease in other income of £2,175, most notably being in receipt of a grant for One
Youth of £1.950. The church also received additional gifts and gift aid in comparison with the prior year.
Expenditure has decreased by just over £1,8CKJ during tha year. whtch was a very simdar result in the prior
year though this year has been for differing reasons. Wage (a)sts incxeased by over £19,000 in the year,
reflecting a full years cost of youth worker salary vth•re the prior year only had a few months. This has
b•8n largely offset by savings of over £8,000 in light and heat and over £13,000 In domastic mission.
Expenditure on kids mlnlstry increased by over £1,91X) but 8xpandi￿re on gifts and events In the year
reduced by Just under £3,7CQ combined.
Though donatlons have decreased, with addition hKome and good stewardshlp of the expenditure the
trustees are pleased with tho increased Su￿U$ as the charlties aims and objectives continue to be mot
wSthoui the use ol past reserves being requlred alkmlng further investrnent for these alms In the coming
year.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Govornlng document
The charity is ￿ntrOlled by its goveming document. a deed of trust, and constltutes a Ilmlted company,
Ilmlt•d by guarantee, as defined by the Companies Act 2(K￿.
The Church was set up by the trustees and was recognlzed as a Scottlsh Charlty Imth effect from 12th
October 2011. It is admlnistered in accordance with the Memorand￿￿ & Artrcles of Associatlon.
R•crultm•nt and appolntm•nt of nthv tru$t••s
The tNstees vKre those appointed in prior years since the establishment of tha Chanty. Appointrnent and
removal Is In accordance %*ith the Memorandum & AriKles of Association.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglster•d Company number
SC409275 (Scotland)
Reglstered Charlty numb•r
SC042677
Reglstered offlc•
43 Jackson Street
Coatbridge
Lanarkshire
ML5 3NL
Page 2

Church
and Ltd
rt of the Trustees
for the Year Ended 31 December 2025
Tfustees
RJCobb
M Cobb
F Cobb
J Mutch
Mrs E Mutch
Miss A M Nelson
Independent Examlner
Christopher Wilson BA (Hons) FCCA
Benson Wood & Co (Scoland) Ltd.
2nd Floor(East)
Belgrave Court
Rosehall Road
ML4 3NR
Page 3

ne Church Scotland Ltd
ort of the Trustees
for the Year Ended 31 December 2025
OTHER INFORMATION
Our fourteenth year as an independent local church has seen our presence in the communlty continue and
we have eXperien￿d a growth in the number of people who n¢>N Call Ona Church Scotland tholr spiritual
home.
To offer opportunity for our church family to invite friends and family, who may not want to attend church.
we organised various events. these included'.-
running our fortnlghtly Hub - provlding free food, tèa & coffee. and f8llowsh5p, as a means to get people
to mix in 8 comfortable $eth'ng with a relaxed atmosphere.
church day in the park;
- A Breakfast vlth Santa event.
In addition to the above, offered the opportunity for our church f8mily to meet to encouragè and build
relationshlps wlth one another and God, these Included the following:.
- Prayer Meetlngs, induding 24-hour prayer room and United Church prayer wlth local churthes.
. Worship nlghts wlth the Wlklfire Team.
- Small Groups.
Ladles craft day.
- L8dies' prayer breakfasts.
- ONE cholr.
- Men's prayer breakfasts.
YOUTH
- Our Youth Wother ha$ contlnued to run our Successful Initlatlve called ONEGEN.
Hollday Club for pdmary school klds.
- A youth football club.
- A Youth Alpha was run and Induded a Mario Cart competitlon,
Varfous avents wore run throughout the year whlch all0￿d the youth of One Church and other local
churches to socialise and worship In a setting totally tsllored to them. It also allsmd them to invlte thelr
friends who may not ordlnarily attend other church events.
- Our youth café has contlnued and has glven the local high school kids a saf8 space to r•lax wlth video &
board garnes or to study at the end of the Y￿8k.
- A Starbuck & Scrlpture initiative was started where the youth met in the local coffee Shop for coffee and
Bible study.
. Several of our youth attended the national Magnltude conference, vthere they were able to fellowshlp wlth
youth from other Ch￿Cha5.
We also helped fund the local church in the park èvent run in association wilh some of the local churches
in Coatbridge thich induded various events provided free to the local community. Many church members
volunteered and helped run these events.
Our Care Team continues to support our family membars who are sufferlng hardship, ill health. and family
bereavement. As a source of encouragement, we sent cards, delivered flowers and provided food and
flnance, arranged counselling, as y￿11 as much needed pastoral care. The Pastoral Team also conducted
both weddings and funerals.
Appmed by order of the board of trustees on 17 Aprfl 2026 and signed on its behalf by:
Page 4

One Chu
tland L
rt of the Twstees
for the Year Ended 31 December 2025
M Cobb - Trustee
Page 5

Inde
One
erKlent Examinerfs Re
hurch scO￿and Ltd
ort to the Trustees of
I report on the accounts for the year ended 31 December 2025 set out on pages seven to fifteen.
The charbtls tNstees are responsible for the preparation of the accounts in accordance with the temis of
the Charities and Trustee Investment (Srxjlland) Act 2005 and the Charities Accounts (Scodand)
Regulations 2008. The charity's trustees ￿nSider that the audit requirement of Regulatit)n 10{1)(a) to (c) of
the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under
Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basls of the Independent examinefs report
My examination vms Carrled out in accordance with Regulation 11 of the Charities Accounts (Scotland)
Regulations 2006. An examination includes a review of the accounting records kept by the charfty and a
comparison of the a¢¢ounts presented with those records. It also includes consideration of any unusual
items or disclosures in the accounts, and seeking explanations from you as trustees con¢eming any such
matters. The prO￿dureS undertaken do not provide all the evidence that V￿ld be required in an aud1(
and consequently I do not express an audit opinion on the view giv￿ by the a¢￿unts.
Independent examinefs statement
In connection with my examination, no matter has come to my attention .
(1) which gives ma reasonable cause to believe that, in any material respact. the requirements
to keep accounllng records in accordance wtth Section 44(1){a) of the 2005 Aci and Regulation 4 of
the 2006 Accounts Regulations,. and
to prepare accounts which accord with the accounting records and to comply wlth Regulatlon 8 of the
2006 Accounts Regulations
have not been met; or
(2) to which, in my opinion. attention should be drawn in order to enable a proper understanding of the
accounts to be re¥hed.
Christopher Wilson BA (Hons) FCCA
Benson Wood & Co (Scolland) Ltd.
2nd FloorlEast)
Belgrave Court
Rosehall Road
ML4 3NR
17 April 2026
Page e

ne
hurch
tland Ltd
Statement of Financial Activities
for the Year Ended 31 December 2025
31.12.25
Total
funds
31.12.24
Total
funds
Unrestricted Restricted
fund
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and18gaaes
80,987
1,739
82,726
84,105
Charftable activities
The advanc8m8nt of the Christian Gospel
6,366
1,059
7,425
5.160
Total
87,353
2,798
90,151
89.265
EXPENDITURE ON
Charitable actlvities
The advancement of th8 Christian Gospel
83,364
83,364
85,172
NET INCOME
3,989
2,798
6,787
4,093
RECONCIUATION OF FUNDS
Total funds brought forward
193,208
33.130
226,338
222,245
TOTAL FUNDS CARRIED FORWARD
197,197
35.928
233.125
228,338
The notes form part of these financial statements
Page 7

One Church Scotland Ltd
Balance Sheet
31 December 2025
31.12.25
Total
tur￿$
31.12.24
Tot
funds
Unrestricted Restrided
fund
funds
Notes
FIXED ASSETS
Tangible assets
8.837
8.837
10,419
CURRENT ASSETS
Debtors
Cash at bank and In hand
20.269
169,382
150
35,778
20,419
205.160
14,714
202,504
189.651
35.928
225,579
217,218
CREDITORS
Amounts fauing due within on8 year
(1.291)
(1,291)
(1.299)
NET CURRENT ASSETS
188.360
35.928
224.288
215.919
TOTAL ASSETS LESS CURRENT
UABIUTIES
197.197
35,928
233.125
228,338
NET ASSETS
197.197
35,928
233,125
228,338
FUNDS
Unrestrfcted funds
Restricted funds
197.197
35,928
193,208
33,130
TOTAL FUNDS
233,125
226,338
The tharitable company is enlilled to exemption from audit under Section 477 of Ihe Companies Act 2006
for the year ended 31 December 2025.
The members have not requwed the company to ottiin ￿ audit of its financial $tat8ments for the year
ended 31 December 2025 in accordance with Section 476 of the C¢)mpanies Act 20(￿.
The trustees acknth•Aedge their r8sponsitAlites for
(a)
ensuring that the charitable company keeps accounting records that comply with Sections 386 and
387 of the Companies Act 20(% and
(b) preparing finanaal statements which give a true and fair viw of the stste of affairs of th8 charitable
company as at the end of eath finarrial Ye￿ and of its surplus or defiat for each finanaaS year in
ac￿rdan￿ wilh the requirements of Sethns 394 and 395 and vthich Olherwise comply y￿th the
requirements of the Companies Act %X16 relatbng to fina￿la1 statements, so far as applicable to the
charitable company.
The notes forni wt of these finanaal statements
Page 8
continued...

One Church scO￿and Ltd
Balance Sheet- continued
31 December 2025
These financial statements hav8 been prepafftl in acccxdance ￿ the provisions applicable to chaiitable
companies subj'ect to tr* small companies regime.
The financiat statements were approved by 1he Bowd of Trustees and authorised for issue on
17 April 2026 and were signed on ils behalf by:
AMN
son - Trustee
M Cobb- Trustee
The notes fomi part of these financial slatern￿ts

One Church Scotland L
Notes to the Financial Statements
for the Year Ended 31 Decembèr 2025
ACCOUNTING POLICIES
8asl$ of preparfng the flnanclal statements
The financial statements of the charitable company, which is a public beneftt entity under FRS 102,
have been prepared in accordance with the Charities SORP {FRS 102) 'Accounting and R8POrting
by Charits'es.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland
(FRS 102) (eff8¢tive 1 January 2019)., Financial Reporting Standard 102 The Financial Reporting
Standard appllcable in the UK and Republic of Ireland, and the Companies Act 2006. The financlal
statements hav8 been prepared under the historical cost convention.
Financial reporting standard 102 - reduced disclosure exemptlons
The charitable Gompany has taken advantage of the following disclosure exemptions in p￿paring
these financial statements, as pemiitted by FRS 102 'The Financial Reporting Standard applicable
in the UK and Republic of Ireland..
the ￿uIreMents of Section 7 Statement of Cash Flows.
Income
All income is recognised in Iha Statement of Financial Activities once the charity has entitlement to
th8 funds, It Is probable that the income will be received and amount can be measured reliabty.
Expendlturn
Liabilities are recognised as expenditure as soon as there is a legal or constwctive obligation
commith'ng the charity to that expenditure, it is probable Ihat a transfer of economic benefrts will ba
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has be8n classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings they have
been allocated to activities on a basis consistent wilh the use of resources.
Tanglble fixed assets
Depreciation is provided at the following annual rates in order to wite off each asset over its
estimated useful lrfe.
Improvements to propèty
Fixtures and fittings
Media and music equipment
20% on reducirwJ balance
20% on reducing balance
25% on reducing balance
Taxatlon
The charity is exempt from corporation tax on its charitable actlvllies.
Fund accounting
Unrestricted funds can be used In accordance wilh the charitabla objectives at the discretion of the
trustees.
Restrtcted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions aris8 when specified by the donor or when funds are raised for parbcular restrided
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Page 10
continued...

ne Church s￿tland Lt
Notes to the Financial Statements - continuad
for the Year Ended 31 December 2025
ACCOUNTING POLICIES - contlnued
Hirn purchase and leaslng commttments
Rentals paid under operating lea$e$ are charged to the Statement of Financial Activities on a
stratht line basls over the period of the lease.
Pension costs and other post-relirement benefits
Th8 chaiitable company operates a defined contribution pension scheme. Contributions payable to
the charitable CoMpan￿S pension scheme are charged to the Statement of Financial Activities In the
period to vthich they relats.
NET INCOMFJ(EXPENDITURE)
Net incomel(8xpenditure) is stated after chargingl(crediting).'
31.12.25
31.12.24
Depreciation - owned assets
Other operating leases
2,240
14,400
2,826
13,200
TRUSTEES, REMUNERATION AND BENEFITS
There V￿re no tru$tees' remuneration or other benefits for the year ended 31 Dec8mber 2025 nor
for the year ended 31 December 2024.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 December 2025 nor for ttr￿ year
ended 31 December 2024.
STAFF COSTS
The average monthly number of employees during the year was as follows:
31.12.25
31.12.24
Church deaner
Youth worker
No employees received eN￿lurnents in excess of £60.000.
Page11
continued...

hurch Scotland Lt
Notes to the Finan
ia
ts - continued
for the Year Ended 31 December 2025
TANGIBLE FIXED ASSETS
Improvements
Fixiuras
and
fittings
Media and
music
equlpment
property
Totals
COST
At 1 January 2025
Addllons
25,930
8,898
17,218
658
50,048
658
At 31 December 2025
25,930
6,898
17.876
50,704
DEPRECIATION
At 1 January 2025
Charge for year
21,480
888
5,425
171
12,722
1,181
39,627
2,240
At 31 December 2025
22,388
5,598
13,903
41,887
NEf BOOK VALUE
At 31 December 2025
3,582
1,302
3.973
8,837
At 31 December 2024
4,450
1,473
4,498
10,419
DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR
31,12.25
31,12.24
Other debtors
A¢crued income
Prepayments
3,309
14,574
2,538
13,950
764
20,419
14,714
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31,12.25
31.12.24
Other credltorn
Accrued gxpen3es
128
1,165
128
1,173
1,291
1,299
Page 12
continued...

One Church Scotland Lt
Notss to the Finanaal
tat
ents- continued
for the Year Ended 31 De¢￿ber 2025
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.12.25
At1.1.25
Unrestrlcted funds
Genèral fund
193,2t
3,989
197.197
Restrlcted funds
Building Fund
33.130
35,928
TOTAL FUNDS
226,338
6,787
233,125
Net movemwtt In fijnds, IndUd￿ in th• above are as folkms:
Incomlng
ResourcLs Movement
resources expended
in fund8
Unrnstrlctgd funds
General fund
87,353
(83,364)
3.989
Restrlcted funds
Bullding Fund
2.798
2,798
TOTAL FUNDS
90,151
(83.384)
6.787
Comparatlve• ft>r mowm•nt In funds
Net
movement
Sn furKIs
At
31.12.24
At1.1.24
Unrestrlcted funds
General fund
191.485
1,743
193,208
Restrlcted funds
Bullding Fund
30.780
33.130
TOTAL FUNDS
222,245
4.093
226,338
Page 13
continued...

ne Church
cotland Ltd
No
stot
Financial
tatements- conts'nued
for the Year Ended 31 December 2025
MOVEMENT IN FUNDS - Contlnued
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrastrfcted funds
General fund
86,915
(85,172)
1,743
Restrfcted funds
Bulldlno Fund
2,350
2,350
TOTAL FUNDS
89,285
(85,172)
4,093
A current year 12 months and prior year 12 months comblned po8rtk)n Is as ft)II¢>NS:
Net
movement
in fund8
At
31.12.25
At 1.1.24
Unrnstrlct•d funds
General fund
191,485
5,732
197,197
R•strf¢t•d funds
Building Fund
30,780
5,148
35.928
TOTAL FUNDS
222,245
10,880
233,125
A current year 12 months and prior year 12 months combined net movement In funds, Induded In
Ihe above are as follows..
Incoming
resource8
Resources
expended
Movement
In funds
Unrestrfcted lunds
General fund
174,288
(188,538)
5,732
Restrlcted funds
Building Fund
5,148
5,148
TOTAL FUNDS
179,418
(168.538>
10,880
The Conference & Leaders Fund is for spiritual development of m8mb8rs, assodates arKI leaders.
The Bullding Fund is for the fuiure planned wrchase of our own building.
Page 14
continued...

hurch Scotland Ltd
Notes to the Finanoal Stat
ents. continued
for the Year Ended 31 Decernber 2025
RELATED PARTY DISCLOSURES
During the year a totsl of £14.103 was donated to the Church by the trustees. (2024 :_ £18,008)
10. VOLUNTEERS
sn common v•ith rn￿Y Churches. Ckne Church Scotland bertsfts from the contribution made by
volunteers who give their time and talents w61ingly for the benerrt of the Church. The areas of
Church life which rely on the contribution of vcAunteers are many varied and much of the activity
would be unable to continue were it not f¢x the commitinent shown.
Page15

One Church Scotland Ltd
Detailed Statement of Finanual Activibes
for the Year Ended 31 December 2025
31.12.25
31.12.24
INCOME AND ENDOWMENTS
Donatlons and legacies
Gifts
Donations
Gift aid
700
87,632
14.394
309
70,009
13,787
82,726
84,105
Charitable activities
Hire of hall
Other income
Interest ra￿Ved
50
5,480
1,895
3,305
1,855
7,425
5,160
Totsl Incomlng resources
90,151
89,265
EXPENDITURE
Charltable activities
Wages
Sodal security
Pensions
Other operat'ng leases
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Kids ministy
Youth
Catering
Domestic mission
Audio visual
Ministry gifts
Use of house as offi
Repairs & upkeep
ONE Gen
Bank charges
Grfts
Events
Training
Carried fopward
32,228
12,913
870
127
13,200
14.400
440
10,626
758
875
397
375
3.127
835
7.335
1.062
250
100
2.825
495
75
650
896
16,904
763
479
224
285
1,185
20.400
885
210
100
4,973
3.111
2,128
145
80.388
78.899
This page does not fomi part of the Sts￿tory financial statements
Page 16

ne
tland Ltd
Detailed
tatement of Financial Activities
for the Year Ended 31 December 2025
31.12.25
31.12.24
Charitable activitles
Brought forward
The Hub
Improvements to property
Fixtures and fittings
Media and music equipment
78.899
1,007
888
171
1,181
80,388
818
1,113
215
1.498
82.148
84,032
Support co•A8
Govomance costs
Accountancy and legal fees
1,218
1,140
Total resources •xpendad
85,172
Nét Incom•
6.787
4.093
This page does not fonn part of the statutory fnancial statements
Page 17