The Church of Scotland Alva Parish Church of Scotland RECEIPTS AND PAYMENTS ACCOUNTS 2025 Congreydtlon No: 231438 ChArlty No: SC000006 Referenee and AdmlnlstrAtlve Inform#tio ChRrity Nwne.. Alva Parish Church of Scotjand Charity Registrntion Numb¢r'. SCI)OOIN16 Congrt¥ation Reference No". 231438 Conth¢t Addr¢ss: Martin Dun8more Finance Conv¢n¢r 60 Br(d(fi¢ld Place Alva Cla¢kmannanshir¢ FK12 SAT Trujteej The trustees who served during the year were as follows. Kirk Se$8ion: Coun Anderwn I￿￿￿1 l&h Sbwbffthr20261 J•ni8 Bauh joy￿ M Davld O• Elviabeth Al•n Kay Al•n 8•ih L•# Mortin K•nn•th C Chrl&tln• Twren El•lng lsobal C•lh•rlne Law R•v Jimes N R McN•ll Haze Mitch811 Andrew Muithead Gavln Mulihead Al•xand•r J PO1￿ck KryBlyna Pol*ck Lynda Maig8Tet Amandg M•fg8tgt W John Colin El•in• Grin¢ M&rgarnt John Carolne A N Olher Brèht CL4rk Chrk• Conn Conn lunll 161h 6•p￿th[ ZD261 5h•rry Short SImp￿￿ Spwc• St•ln Stèin Thorn3on Wi*1 Cogts Da￿On Dun8mo F￿ld Ford Goddard Graham Gmn Harv Wrvjhl Carolthe lull￿ l&hS•l•mbw20201 IQ8CR Prineipll Offlce-burtrj Minister: Rev. JarTres N.R.MEN¢il B.Sc. B.D. Session Cl¢rk John Spruce (UDII 10th s￿L*2025) Arnanda Short (from 1￿h 8ektrMLw2025} Church Tmsurer: Caroline Wright Independent F*xAminer Craig Dick8oD, CPFA 23 Neidpath Driv stenhOu￿m￿Jr FK5 4TH Banker5 ljank of Scoiland, 21 Mar %trLCt Alloa Alva Parish Church of Scotland SC 000006 Report of the Independent Examiner Resp¢¢tive responsibilities of trustees and examiner The charity trustees Consider that an independent examination is needed under section 44(1)(c) of the Chorities and Trustee Inveslm¢nt (Scotland) Act 2005. It is my responsibility to examine the accounts under scction 44(1)(¢) of the Act and to slate whether particular matters have come to my attention. Basis of independenl examiner's statement An examination includes a r¢vi¢w of th¢ accounting records kept by the charity and a comparison of th¢ accounts presented with those records. It also includes considcration of any unusual items or disclosures in thc accounts, and 5ttking explanations from the trustees conccrning any suLh malt¢rs. The procedurcs undertaken do not provide all the evidence that would be required in an audit, and conscquently I do not express an audit opinion on the accounts. Independent examiner's Statement In the course of my ¢xaminalion of th¢ stat¢mcnt of account for the year ended 31 Dccember 2025, no matter has come lo my altention which giv¢s m¢ ￿asOnabl¢ cause to Ixlieve that in any mJt¢rial respect: accounting records have not been kept in accordance with %ection 44 (1)(a) of th¢ Chariti¢s and Trustee Investments (SLotland) Acl 21105 and Regulation 4 of 'l'hc Charities Accounts (8cotland} th¢ accounts do not aword with thos¢ records the stalcmenl of account do not comply wilh any of the requirements of Regulation 9 of The CharitlC5 Accounts (Scotland) Regulations 2006 lo whi¢h, in my ()pinion, att¢ntion should b¢ drawn in order to enable a proper understanding of the accounts tc) be reabhed Craigy Dick.son. BA CPFA 23 Neidpath Drive Stenhousemuir FK5 4TH Date P1-3~ab Trustees, Aonual Report Year ended 31 December 2025 Strn¢ture, Governance and Management Governlng l)ocument The Church is now administered in acGordance with the ternjs of the Unitary Con8titution. This w adopted on 25 July 2023 a5 we m()v¢d uway from the previous Model Deed of Constitution. Alva Parish Church is part of the PTeSb￿ery of Perth. ReeruitmeDt attd Appbintme•t of Tr￿steel Members of the Kirk Ses$ion are the charity trustees. Th¢ Kirk Session meTTyb¢rg are the elders ot thc church und are Lhosen from thos¢ ￿eMberS of the church who are con8idcred to have th¢ appropriate gifts and skills. All Trustees have Completed the mandalory Safeg)uarding lor Trustee training. The minister. who is a memb¢r of the Kirk S¢ssion, is elected by th¢ ¢ongregation and inducted by Pr￿bYtery. OryanlJotlon#l Struetsre The Kirk Se.%sion appoints convencrs uf groups and delegates defined authority to those groups. Currently groups ar¢ establishe and p¢rfomis pa¥tvrAI dutieg for the parisl). He is assisted tTry Rev Anne Shear¥T as Auxilliary Inini8ter. Siudenls tor the ministry are frequently sent to Alva to widen th¢ir ¢xperience. Mr McNeil take5 a full p&rt in the training and ¢n￿ur¥￿eMent of students. As well as rnaterial for our children's 8er¥ices we hav¢ also continu¢d to produce makrial for ihe webpage and to assist local priEnary schools with their RME curriculum. The Congre8&lion tsf 340 members plus I l adherents has a vision of reachin8 Out to all Ihe people of Alva with God's love. To this end organisations are njn within and outwith the church buildings. These include. Men's Group. Pray¢r groupi Bible Study GTOUPS. Craft (YTOUP, Sunday Schools and Youih Club (Zones), Sunday Cafe. Community Cafe, and Food Larder. The Food Lard¢r was created by the church in 2022 to fill th¢ gap created by ihe closin8 of of the Gommunity foodbank. The congregation and the community ail donate food and the Larder is staffed by Alva Parish Church volunt¢¢rs as well as those from the Baptist and Catholic Church. Trustees, Annual Report (cont) Year ended 31 Deecmber 2025 The for￿8 of our work is guided by our Aim; Growing closer to God and our neighbour. We encourage the congregation in their personal journey of faith within *L fromework ihat seeks to encourng>e community. The 351 members and adherents of the ehur¢h havc Strong links within the Community, and many seek to reach out through their partieipation in community groups Irke ihe Pensioners Group *Guidey and Scouts. Alva Glen Trust. Alva tkvel¢)pment Trust, Alva Community Council, local Vcterans. &8 wcll as working in th¢ s¢hools as volunteer helpers and within School Councils. We have a vibrant on-line presen¢0 via our website and Facebook pages and continued to record an adult and a children's service ¢a¢h Wednesday and make th¢tn available at 10.3U on a Sunday via our Website and Facebook pag¢ as well as on CD . In doing so we now regularly rea¢h over 200 people. We h&v¢ ¢ontinued to open for prnyer on¢¢ week on a Thursday wid each Tu&sday have our ommunity drop in cafe to help those feeling isolated. Our quarterly magazine. Th¢ Alvanac, 18 av&ilable online and via audio CD for those wilh visual impainnent. W¢ hav¢ a daily prayeT on our FaLebook pag¢ and a weekly e-In￿azIne contaiiiing iniimaiions and a short meditation every Sunday morning. Our Wojship (Iroup hag continued to develop and takes an active part in the recorded weekly services and in ¢hur¢h. . 1'he Prayer Group ha5 continued to m¢d e&¢h Wedne5d&y evoning. EA¢h year we remember the burrifices rnude by memberg of the urnied forces in th¢ World Wws anii other conflicis. On b¢half of the Royal British Legion, Alva Parish Churcli organi&¢s the wreath laying ¢¢￿monY at the War Memorial. Wc continue io work with other churLh denominY4tions within the Community e.g. the FoOdb￿k und Holy W￿k scrvices. The Publi¢ A¢¢es8 Defibrillator which we installed and maintain al the ¢hur¢h has been a￿eSsed s¢v¢ral times during the past year Alva Parish Church is in doferred linkage with Menstri¢ #nd we E4re working to progress the nvw mission plan for the Hillfools ￿0uping to man￿re the Tcduction in full time equivalcnl minislers. In order to build g()od working relationshipg with Menstrie we huld shared communion 5ervice5 pcriodically with socialising afterwards, have establish¢d & joint safeguardin¥ panel, and have held disLu55ions on the operation of e.g Finance Groups. In February 2027 Rev MoN¢il retir¢5 and the link98¢ with Menslrie will be ena¢l¢d. Over the past years signifi¢ani work has been Completed on ihe rep&ir of our buildings. Trustees, Annual Report (Cont) Year ended 31 December 2025 Financial Revle Incomo in the y¢or totalled £145.040 compaTed lo £163,806 in 2024. We had small reductions in in¢ome from donations and funerals. As we did not hold an Autumn Fayre in 2025 the sum achieved from fundrasing was significantly less than th¢ previoub year. On the other hand the￿ was a mark¢d increase in income from r¢ntal of ¢hur¢h halls and wc f￿1Ved a welcome legacy of £9.504. We were also suco¢55ful in again securing grnnt income of £14.795 supporting our major fabric work expenditure. Expenditure totalled £133,920 in 2025. whi¢h was a reduction of almost £35,000 Compared to 2024. This is almost entirely due lo FabriL repairs and maintenance. where expenditure in 2025 w £26.890 compared to £62,448 in 2024. Uplifts in expenditure aruye in our Giving to Gmw ¢ontribution and mini51¢rs ¢XP¢115¢5. which were olT5ei by a significant reduction in ener￿ costs following the installation of 501ar pane15 and decrease in tariff. Trdnsterg from oth¢r Chur¢h oryanisotions to our general fund omounted to £800. AS a result of the In￿Me and expendture explained above, the accounts for 2025 rewrd a sury)lus of £11,120 compared to a deJLLlt of £4,347 in 2024. Looking ahead we will ¢on¢lud¢ ihc work r¢quir¢d to addr¢ss the Pr¢shytery Property siirvey programme of repairy in 2026. funding of whi¢h will com¢ from our Fabri¢ and capit￿ reserves. Regervos Pollcy It is the Trustees. policy to retain uncommitted reserves at a minimum level of approximately I months expenditure in th¢ G¢n¢r&l Fund 81 the year end The Sum held at the end of 2025 was £17.626 which equutss lo almost 2 Months expenditure. It is the Trustees, policy to retain Fabric bund reserv¢s at 8 minimum l¢v¢l of £15.000 8t the year end io cover un¢xpe¢t¢d repaiTS. The Sum held in excess of thi5 amount is availuble lo b¢ ulilised on a programme of planned maintenance and improvements. At the end of 2025 the fund was sitting al £29,949. The Capital Fund holds 8ums received fmrn It￿CleS and investment stocks repaid. There is no recommended minimum level of reserye required for this fund. The sum held is retained for use by the Trustees as they so detem)ine to support specifie initiatives requiring capital fundin¥. The current balan¢¢ held is £156,079. In practice. as we conclude the fabric expenditure required in 2026, this fund, to¥ether with the Fabric fund will be interchangeable in supporting the investment required. The Church also held £28,740 of restricted funds which have been provided for the purpo￿5 spe¢ified in Note 2. Trustees, Annual Report (cont) Year ended 31 December 2025 Statement of Trustees, Responsibilities Th¢ members of the Kirk Segsion / Conwegational Board must prepar¢ fjnancial statements which give sufficient detail to enable an appr¢k'i8tion of the transa¢lions of the Church during the financial year. The memb¢rs ot the Kirk Session / Cungregaiionai Board are responsible for keeping prvp¢r accounting records which. r¢quesL must relle¢t ihe fmancial position of the Church at that time. This must be done to ensure that th¢ fjnancial statern¢nts comply with ihe Charitie5 and Trustee Investment (Scotland) Aet 2005, the Chwities Accounts {Scotland} Regulations 21KJ6 and the Regulations Anent Congr¢gational Finance approved by the General A&sembly of the Church ol. Scotland in 2007. They are also responsible for safeguarding the assets ol'the Church and must tak¢ r¢asonable steps for the prevention and/or d¢¢ection of fraud and other irregularities. Approved by the Tru8t¢es and s1￿cd on their behalf. Jobn Spruf¢ Dtpute Seyslon Clerk D•t•: 10th MMreh 2026 Alva Parish Church of Scotland Recei ts and Pa ments Account Year ended 31 December 2025 Unrestrlcted R¢$tTlCted Funds Funds Total 2025 Total 21125 2025 2024 R¢c¢i Note Donations Legacies Aciivi¢ies for Generoting Fund5 Bank & Deposit interest Investment inGome 81,779 9,504 1,531 1.239 7,427 101,480 15,088 96.867 9,504 1.881 1,722 7,507 117.481 98.699 50(J 350 483 80 4,476 2,516 7.849 114.040 16,001 Rentsl of chur¢h hally W¢ddin&s ond Funerals Sale of Tnve5tmenls Cjrants 7,223 1250 7,223 1,250 3,582 3,330 16,960 21,900 14,795 14,795 oih¢r Receipt8 140 4.151 291 3,994 Total Recci ts 124,888 20,152 145.040 163.806 m¢nts Costs of generating fund8 Charitable aetlvities GDvernanee costs 154 115,454 150 154 153 167,850 150 18,162 133,616 Total Pa ments 115,758 18.162 133,920 168,153 Excess of Receipty ov¢r Payment8 for the year before transfers 9,130 1,990 11,120 (4,347) Transfers General Fund Christian Youth Club (Zones) Craft Group 800 800 900 (500} (300) (5011) (300) (S￿) (400) Excess of Receipts over Payments for the year 9,930 1.190 11,120 (4,347) Alva Parish Church of Scotland Ststement of Balances At 31 December 2025 Unrestrieted Regtricted Funds Funds Total Total 2025 2025 2025 2024 Note Bank & De osil Balances Bank & deposit balances brought forward 193,724 27.550 221274 225,621 Mov¢ment in year: Ex¢¢59 ofReceipis over Paymentg for the year 9.930 1.190 11.120 (4,347) Bank & deposit balances Larried fotivard 203,654 28,740 232,394 221.274 Investments at market value 140.985 4,U59 14S,044 140,665 Cost ol. Investments Capital Fund Llenevoleni Furtd Sunday School 139,995 139,995 268 139,995 268 75 268 75 343 75 139,995 140J38 140.338 Assets Gift Aid receivable 1,283 1,054 2,337 1,965 1283 .054 2.337 1,965 Liabilities The accounts were approved by the Kirk Session on 10103126. For and on behalf of the Kirk Session Depute Session Clerk Treasurer Alva Parish Church of Scotland Statement of Balances Notes to the Aeeounts l. Trustee Remuneratlon And R¢lated Party TransActlon8 During the year the Rev James McNcil. minister of the Church rcceived re-imbursement of travel, tcl¢phone and council tax expenses amounting to £9.113. No other trustee rcceiv¢d any remuneration or reimbursemeR)t of expenses during the year. Nu trustee or & person related t() a trustee had any pcrsonal interest in any contract or transaction entered in¢0 by the charity during the year. 2. Movements in Fundj AtlJaA At 31 Dee 2025 Reeelpt5 PAyment8 2025 Unrestrlcted funds De5igi)ated Fabric Fund DLsibynatcd Capit81 Fund (iLneral Fund 15,341 155.J95 22.988 193.724 16,963 684 12.335) 19.949 156.079 17ffj26 203.654 107.241 124.888 115.738 115,758 3.135 800 Reytrieted fullds Benevolcnt Fund Youth Development Fund Sunday School Fund Christian Youth Club IZone81 c.afé Po(Ki Larder C,hum.s Craft Group Henderson Bcquesl 6,648 2,748 1.6416 4.160 358 7.006 1870 lJ18 4.166 122 587 915 3,476 2,4180 12.286 2.970 2,978 10,961 38 1500) 10,230 38 21 319 13001 2,057 27,550 24 300 18,162 ￿80￿) .781 28.74 20,152 Total funds 221,274 145,040 133,920 232J94 fDe Fabric Fund. The Trustee5 have set &$ide fund5 for the mainlenan¢e of the Church propety C8pital Fund.. The Trustee5 have set ￿ld¢ funds to 85ShSt with any significant new capital PTojecL4, and support new Snlilatlves Benevolent Fund- This is a fund io provide help and support to ihe needy both at home ond abroad. Youth Development Fund.. Thi5 is ? fund to b¢ us¢d for youth Work Sunday School Fund.. 'fhis is a fund s¢t aside for ¢¥clusiv¢ us¢ by the SILnday School. c.hristian Youth club (Zones).. This is a fund sct asid¢ for exclusive use by th¢ Youth ¢lub. Café.. Jneome raised is vs¢d ¢0 support worthwhile projects throughout the year ood Larder.. Donations and PUTchas¢s ar¢ utiliS￿ to provid¢ a foodbank resour¢¢ for thc community of Alva. Churns.. This is a thnd set aside for ex¢lusiv¢ use by th¢ this group. Craft group. Ihis 15 a fund set aside for ¢xclu8iv¢ use by this group. Hender50n Bequest.. This is a fund used ¢x¢lusively at the Ministers discretion to assist needy within the P￿iSh 10 Unrestricted Futtds Restricted Totgl rotal 2025 21125 2025 2024 3. AnAlysls of Donations WFO Sch¢me (non Gift Aid) Gift Aid Donations T¥x Recov¢r¢d on Gift Aid Donations Ordinary Offerings IOp¢n Plate) Other Offerings, Domtions elc 2,704 50.535 14,679 4.516 9.345 81.779 2.704 S&J35 Is￿1 4.516 24.J03 96,867 2.746 54,324 17,498 4,257 19.874 98,699 331 14.757 15,088 4. Analysis of Payments Costs of generatlng funds Fundraising activity ¢xpen5¢S Offering envclope8 53 53 loi 154 36 97 15.3 101 Charltable activltles Giving to Grow les5.' Enduwment Income 54.863 {1.3381 33.525 S4.863 (1.338 53.825 51,680 {1.3571 50,323 Preybytery dues Minister's expenses Other sthffin&i ciTrsts Fabri¢ repairs & maintenan¢e C.oun¢il T Heat, light water In$uriin¢e C.hurrh o￿lee ¢xpenses Organ & musi Prirttin8, Stationery and p051a¥¢ Support for those in need r)onations O¢h¢r ¢xpenseg 1.668 5,101 5,503 26,890 4.012 8,466 3,322 1,105 4.121 931 1.668 3.357 5,170 62,448 3,656 14,546 3,776 778 26090 4,012 8,406 3J22 1,105 4,121 4,728 839 78 10,J21 2,758 5,005 18,162 lilJ21 2,758 5,81. 133.616 9.293 1,690 5.313 167,850 810 115.454 Governance costs Ind¢pmdent examiner's fees 150 150 150 115,758 18,162 133,920 168,153 S. Minister's Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the Gosls of all ministers, stipends and employcr's contributions for national insurance. pension and housing and loan fund. Ministers, slipends are paid in accordance with the National Stipend Scale. which is relat￿ to years of service. For the year under review. the minimum stipend was £32.433 and the maximum stipend in 5th and subsequent years ot service was £39,856. 2025 2D24 6. Collections for Third Partie Earl Haig Fund Alva Food Larder Alva Academy ASN British Red Cross (Ukraine) Strathcarron Hospi¢e Chrisliati Aid Gaza Appeal 251 302 407 225 225 410 385 1.096 12