Strathaven: Trinity Parish Church of Scotland Statement of Accounts for the year ended 31 ' December 2024 Congregativn No: 171167 Seuttish Charity fio: SC0011120
Strathaven.. Trinity Parish Church of Scotland
Trustees, Report
Year ended 31 December 2024
The Inistees present their annual repK)rt and firiallcial statemcnts of th¢ cliarity for tlie year ended 3 I DLYember •O?4. Th¢
finallcial statements have IK'en prcpar¢'d in dccordance ivith Ilie alcountiiig polici¢s sei oul in pa&ye 13 of ilic a¢counls
and ty()mply with tl)e Cjelleral As.1blY RLgvulation.% for CoiibirL'gc1lional l--iiiancc. thL. Charities and Tru%lce Ii)veslillent
(SLOt11 nd) ALI ?005. the Qharili¢s AL¢niillis (ScL)tlaiidi Rebiulcllions ?006 {a% aineiidLYII and Acc()uiitin&T aiid RLPOt1ii)g
by Charities: %tatemcnt of ReeomniLnded l)raclicL applicable lo charitlL4 pfL'parin&v tl)eir accouiils c1CLordancL IVitlI (lie
F illaniial Reportillui Stand1£ rd appliLablL Ill th¥. UK and R¢piibliL ul-Ir¢lai)d publislied on 16 July ?014.
Objectives and Activities
8trJtli<?ven Trinity Parish C'hurcl) h¢iS a PrLsbyteri¢in lorni ol-byovemineni and operates under Il)L Uiiilary Coiisliluli()ii.
'I'IIi.% IllLaiis Illic I the Kirk S¢.45ion has ultim1 te rL'sponsibilily fi)r lI1¢Y arid adininislration. It is cl)ciired by a ModLrati)r,
wh() is ihe miiiister. The MinistLr. t()gLIIILr wilh thL actiVL LldLrs. collipri iIiL CliurLlI .1 rugtLLS. who are g>i)v¢rn¢d by
cl)arily lebTislation.
Ai tlic piTrini L)I'i)iir Iiiiion. iiieinb¥r.s of (ill r()Iir kirk S¢%bioii aulomalically IKxame mLiiibL'rs ofi-riiiily Kirk sessioii. TIIis
LrL'uILd 11 lurblc SL%%lI)n iii LXIL'S5 ()I' 100 niLiiib¢r%. IIL'iiigp i iiiLinlK'r ()r IliL Kirk 8L%%i(bri l)as r¥spL)IisibiliiiLs ptlrtictilarly
iii r¥liilinii ti) cliiirily Iftw nd gJi)()d gVi)vLmaiic¢. willi iliL CJL'IiLfiLI A%.1nbIY i)1'•007 appri)vii)gv a staiL'iii¥iil ihai tlie ¥liariiy
Iru%lL'LS nf a congireb>ation L()mpri.%c tli¥ PÉlri%h niii)i%ter and LldL'rs wlio sit 011 il)L. Kirk .SLS41()11.
All Kirk S¥.4sioi)g liavl cl duly l() rL'viLW thLir mLiiIiK'ThIiip lo ensufL b7(K)d ¥?(7vcmancL. Iii rL'swii.%c. Triiily Kirk %c.ssioii
lias agirLLd to fi)11()w IhL Principal C IITk's adviiL tliai L.IdLrs IiaiiiL% shi)uld bc LniLfLsd <)11 01)L nr ()tliLr (jr iw(Tr list.. I I )
LldLr.4 wlio i1rL' mL'n)bLr4 (Trf the Kirk .%L551()111.'1.4-I rtislLL.%l oiid (_) LldcTh wlii) 4irL iii)l i)ILiiib¢rN lif iliL Kirk %c4si()ii. I'lii
IcillLr LatLbJL)ry ¥illi inLlud¥ th().. ¥vli() hii VL fL'lirL.d. aiid Ili()%L' .11(). pcrl)clP% fi?r wi)rk or lai)iily rca.%L)Ii%. wi%IILd to kL
-soniL tin)c (7LII. '[ IIii.%L' ()11 tliis se¢i)Iid list W0411d ¢viilinii¢ io LldL'r% ol. Ilic L'liU1) of Scc)Iland and bc iiivolvLd ii) Ilic
pastor£11 visit.¥ ond lither siniil<1r diitie.%.
Ai thL ¥i)d of ?0?? aft¢r various IneLliii&Trs arid Lorrespondvncc iviili Llders. ilie Kirk. S¢'%sii)11 agirL'Ld to rL'diicL Il)L' niiinbcr
Ll)Inpri%iiigT IhL Kirk.S¢4%i()11 a.s Irii%lLe% l(Tr Iwenty rivL.. All cldL'r% wl)o v()lunieerL.d Ii) ioiitiniic as'l ru%lccs wLre iiPPI)11)IL'Il.
'I'lii% will bL' fLVILwLd Ldili yL&lr.
WL Iirc rL4uifLd hy ¢l)IirLh Ill w l() addrLS %lL'wttrdsliip L'.Ich yLar. li was dLlI(IL ilial i)171V 1% 11()t il)L ribilil liiiiL' l()r a
%ILW£irds1)IP Ii11TlPUlglll .'Iiid Llll)liiiii#l LIILÉ)Iira¥LIIILlIt 1% &llVLII Io IiiLinlK'r% l() reviLW IIILir gbivii)bl (() Il)L LliiirLh. WL
L()IIIIIILIL I() Ln¢i)IirdgYL' mLnihLrs l() bllVL hy sl¢indii:gi {)rdLI aiid arL' hLarfL'IiLII hy Ilicir 'spoI).L.. A% 1.4 1Tr()ILd ¢1sL'wliLrL oiir
lii)illlLLS hiive rL'IiiLiiiILd %tr()nbt &lnd arL gDr411Lful (i) L'VLryi)IlL ivhi) %upp()rts IIIL work of th¢ cliurch f&2lLliliilly.
()ur IliL111k5 &rL dLIL to cvL'ryoi)L' wlit) has coiiiribiilLd Ii) the wi)rk (bf ihe ¢hurLI) i)v¢r the ycar #nd. iii parii¢iilJr. In l)civid
aiid SlILild l(Trr admiiii%l¥rinbT (iur fiiiaiiLL'% S() LITcLIivLIy.
E..VLI) dlilioug)Ii WL hav¢ com¢. Ihrou&Fh rL'StriLli(Ins on bLiil
slcillid by i))elberS of Triiiit! l)a% bL'Lii grcTr%%'inoi ind noiv nieets every, scLond WednL%day. This has provcd a very
siILL¥s%1 ul dnd IieLe%%1ry veiiliire tor n)aJiy fwiiilies
-I'h¢ MLni(My L'liib iiit¢iid% tti iiilrixliiLL a nci¥ vc1ilu. in ille %priny? Ivorking with Hcart for An. a C'rcissreL1ch initiativc.
A IiiigL Iliciiiks n)ust L?0 l() l.yiidd HL)rii Lind her voluniLX'fS w.ho noi LTjL' {)l-their valuJblc tiinc bui Iidi'¥ %LLiifLd thL
IiILLs4ary' funding ta allow this wotiderful vciitlire to tthcd.
Siri?Ilicll'¥'ii'l riiiily lid.4 H,hi)le rni)gTL' ol'oripaJ)jlll)l7S
Loiirse of ilie year any prop¢rly i5su¢.% have been dedli iviih in a proactive manner undL"r th¢ g¥uidaiice of our fabric and pr()pL'rty coiiimittLS. Investments IIivL%tiiici)t 11)COlllL iIILrea%ed t() £16.6?91 rri)In £14.403 in ?0?31. lthis is used to fund ihe gi¢n¢ral runniiig ot the cliurch. TIIL 11)v¢%lmLiit b1( laiiLc iiicrLIlSLd by L58.?fj l after ali increase in ?0?3 of£45.797. Investmcnt objectives and perfvrmance against th(kse tsbjeclives Olif iliVLStments {all with Chiirch of Scotland Inv¢slc)rs-I'rusl} are lield for Iwo inain purp()sLs- I I 'l-i) pri)ViLIL IIILI)IIIL Iri)111 Lapilul i)i)I rL'qiiifL.d for e.xpei)d1tu in ihc iminediale luiiir¢. 21 .1 o gjrow ¢li¢ Lapltdl balaiiLL li) 01lSL't ii)Ilaihonory iiiLrLasL' Oli I I Ilic pLrli)nnaiiLL h?( * hLld LIP well. aiid WL arL. liappy wilh thL ILv¢I ()f incoihL providLd. bciiig> liigilier tliaii ?0?3 Oli ? I Iiiv¢tslniLI)t ba111 IILL. inLrL'a%L' ()I'L58.?? l iva% IVLII rcLCIVLd afiLr Ili¢ 10?3 iiicrL'a%L ai)d ?0•7 dL'crL'c?%u'. we apprLLl<ilL IIIL dilli¥iili i)11( rkLI L()nditii)iis and triisi ihe L hiirLI) i)f%Lc7tlaiid IIivLStors Tru51 arL W()rkiiigy l() Il)L bL'sI poqsiblL' rL'SLilts lor coiigirLblltii)ns. Financial Re%ulty 'IIL liiiilllLial rLsulis h£1VL IKX'I) pr¢parL'd on an aLLruals basis. wIiiLh 1% Ll)n%i%lLIii willi Ili¢ 0?3 aLL()LiiII¥. ?n14 ji)Li)niL s1)owii n<) inLrLaK' in iinrLlriLted inci)niL- niosily drivLI) b), dLcrLasLid liall ILls (Ill.1 P4lrtly by tli¢ ?0?3 m()%tly rL.1<1lL%d i() in¢rLYS¢ in ulililiLS aiid repair ci)sls as WLII as bpL'iiLral iiifllltiL)11. I..IPLIISL% l)iiwL iiiLrL'11 %Ld W/0. l.Iibi'i¥ ii)il% cifL lip Ii) 1411.()1)11 IriJiii L31).797. '1'lii% l.JbriL L(1%15 1)VLr iliL Ill'L biJildiiig¥% arL' up i(7 £48.()()Q Ir()i?i j3().7()7. 'I'IIi% illLliidLS a IILW Loiilr(Il b(Mrd aiid rL'wiriii&i {)I' lirL' dlanii iii IIIL %irniliiivLli 13uildiii¥. Iiivi%liii¢iii Viiluiili(7n Iius 511()wn oil iii)rL'aliK¥d bain ()f £58.?? l aftLr IIIL unrL'alisid bain of L45.7()7 las1 yLar. £17(1.11? l i)I' wl)ILlI L l O.OXO in rL'spLLt iTrl'dLSigllll£ tLsd lui)d% Iil)i% iva.4 all LliurL'I) iirgDai)ibalii)11s il)L(71)IL'I. (11 l¥i'iii¥b liilVL dLLfL:I%Ld by /D In)Iii IIIL prL'vi(111s yiar {£116.554 di?wi1 Iri)IM £I18.706. IhLy rL' still fcir %l)i)ri i)l- IliL ?(} I C) valLIL (II'£134.5(?() rL'suli i)l-IliL L'i?vid ¥ri%ibl. Re.%ervey Ptslicy 'I-IIL' II)irily IruslLLS liave L()i)%idLrLxl IhL fL'%crvcs required aiid have lakL'I) 11)ti) aiL()uni Ilii'ir ¢urr¢'iit diid fuliirL disig)IlcilLd liiiid%. Al IhL yLcir Lnd IliL C'liiirLh hL.Id unr('%triLILd luiids (71. £579.771 £?5.0011 cil. l..Iidi)wiiiL'iil l-. Iiiids aiid L?().3.879 1)I' l)LSlbll)atLYI liind% which havc beL'li pri)VIdL for ille puip()KS SPLLiIILd iii Ni)IL I l. AI 31 DLLLinlK'r ?n14 IIIL C IILifLI) l)eld li() r¢%lriitLd ILinds as shoivn in Ni)te StruLture. (Tovcrnance and ManA%ement SiriiiliiivLlI '[ riiiriy Piiri%li C hurch ha5 a PrcsbyTcriaTr forn) nf goveniimerii cll)d (>perates ui)der the ljiiiiary Cniistitutlfrll. 'riiis IliLaiis tlidi iIiL Kirk Sission hic s iiliiiiiai¥ rLSPi)ii%ibilily lor p()liLy aiid adiiiiiiislratii)ii. It is cliairLd t)y a Mi)dLrali)r. ,110 is thL IiiinislLr. "I"hL Lldcrs of thL cliurch ai)d are chos¢n from ihose niembers of ihe cliurcli wl)o are coi)£idLfLxI lo h1( ve iIiL' appri)prial¢ giift5 and skills. Tlie Mii)i%tcr. togFeiliLr witli ?4 ttLIivL Lld¢ry c()mprise the Church Trusleek wl)o are g>ovenied by charity IcgTi%lation.
At IliL' Liid iir?o?? itler V¢irii)us mLL"lingis and Lorrestx)iiIILnLL %¥iili elders. IhL Kirk Scssion abreed ii) rL'duLc tlie iiuii)ber c()Iiipri%iii&i tliL Kirk Scssion as irustees 1(Tr tivL'nty fivL. All eldLfs ivho volunlL*rL.d io Loiilinuc as Trusiees w¢rL' aptx>iiilLJd. -l-liis will be reviewed each year. TIIL. Kirk Session is sL'rvLd by a Scssion Clerk and ilirLY dcpute clerk's wh() aLt togictlicr willi ilie Mii)i%ter, Ri)11 Keeper. l)rL%hytLry EldLr. TrL,1sufLrlAnd dLpiIILI. I'?brIL C'o-()rdiiiaturaiid thL' CI)IIVLIILf% L)filiL staiidiii¥i LL)iiiii)iIILL4 a4 a13usii)css C"oiiiiiiitlL¥. WhilL' thL Kirk SLSSiOlI dLl¢r]iiincs px)IiLy. Ll)iiin)illLX% liavc beeii appoiiiiLd ii) iitiplLllIL'iii IIILSL poIiLIL'S al)d repL)rt baLk at least ihrL'L' tiines anniially. -I'IIL%L LC)illniillces and iliLir rL"niit% are ¢iS lolli)i¥s'. 13U,S'INE.S'.8 ('()NIM17-1'1,"F .1 i) ii)(IrdiiiatL thL biisiiiLSS of ihL' Kirk Session and ei)sure ihai ihL. dccisions of iliL. Kirk S¢s5i()i) ar () ¢l)L)rdiiiatL thL' Iv()rk ol'the commillLxs: () ail i)ii b¢l)aif i)I' IliL Kirk SL%S1O11 l)Ut%viih thc nonnal Sessii)i) l)ILX"liiibv sLhLYJulL land wliere il is iii)pr¢rycIILablL t() Lall a %L%4ion IiiCL'tii)&l ai)d r¢w)ri i() IIIL. iiL'ii SLSSlOlI IiieL'Iii)bY fi)r l)i)IM()Ii)b41ti()ii. I,'IN.,IN('I.' ('()NIMJI'IEL ()vLrNLx'ii)gD IIIL C'liiircli's fiiiaiiL¢S linL(TrIIIL. LXPLiidiliirL'. gbifi aid. budgvLl%, f<)rL'La%l% f()r iliL. Kirk SL%%ioiil RLibJiil,Ir rLp(irt jiiy;
IL'Pal'illbi il)L ilLLI)Illlt5 liJr th¢ Aiiiiiial RLrK)rt in gix)d iiii)c: N(Itilyiiig il)L Kirk %LK%lI)li i)I' l)y il)4lllbiL'% II) P1( yIIILllt% dLl¥ Io Leiilrnl C'liurcli ai)d I'rL%bylLry- A%%i%lil)¥ ill)y (iri)Iip iii IIIL dLvLI()pii)L'lll i)filiLir ()wii biidb)Ll%. pn)vidingJ rL'biiilar iipd¢ilL% ()fLxpLiiditiirL': SL¢kii)g¥ Wi1yS t(1 liin(1 SPLLial pr(IjL'l% LitIK'r fft)iii wiiliin illl L'hurL'li ()r fn)n) i)Iil%idL S(IiifLLS: KL¥I)IllbD tIIL LI)IlbkfL4bl jlijoli lill(1rrnL alM)Ilt ()ur C'liri%tiai) ¥iiving7 aiid 4¥1111¥? witliiii .1 rinily L'hiirLli (Il- %i()Il#iid 4IKiiibi iidviLL Ir(11)I nali()i)al iidvi8ors wh¢1) i)LYL'S%Iry. I'/llSlell' ('()NINIII"Ifr.-I:' I)LVLI()pii)¥ cl ¥l)%lid pri)gyrumii)L l)r niilil)tLiiancL aiid rL'n¢wal of Illl I'liurcli labriL i)r As%LI MaiiilglLIIILiii 1>14111 IAMIJI t>41SL(J i)11 rLbTiilir I IL411111 4111d S£l1ily dild pri)pLrly L(7iidili()11 iii%rKLII()11S' 'I'(I prLSLiII li) IIIL Kirk %LSi()11 iILlI)% ¢)1- si¥ii)ifiLiinl LirKiiditiirL l ii) i)l-£ 1.0001 i)r pr(>p(IlS fc)r iii)ii- LS%LiiiiiII wiirk4 iiilLiiIILd li) iinpr()vL' (Ir L'iili¢lllLL Ll)IirLI) pr()PirtiL% fi)r cippri)val.. (ilVlllbTr Iiili()rily IL)r LIIILfbTLI)iy rLpairs: '.114iirii)&> ri)IlllllL 11):111)ILllfjlllLL IV()rks arL' Jppn)prialL.ly prIi)rilisL und L.K¢¥U1 in ULL()rdai)LL willi iIiL Ippri)VLd pri)¥irilllllllL ()r AMIb: ALltlii)ri%inb pn)PLrty wi)rk' wiiliin ihL abrccd aiiiiual biidbvli fi¥?urcs: ,j(1j.S1)11 wjili IbrLsbylLry. IvliL'rL iieLLssary. rL'bi(Irdiiig pr()PLrty 11)Ic IILrn: .i:ii%i)ri witli li¢ill IL'lllllbT L()nvL'lIL'fs fLNbi¢irdii)bv ivi)rK ivhiLlI iiiay arrLI Iiall u%ablL: Updcltlllbl ijiL pr()PLrty rL'gli5tLrs ti) IK. prc%L'niLd iii Ilie Kirk 5¢ssi(In bclore iliL aiiiiual allL.%til1i()11 ()r RLL()rd%. }'()IIN(i ('IIIIR('II ('()hlfvlll-i-.*.- 'I'l)L fLITiiI i)I'tliL Y()uiigi L'liiirLI) Q"i)niiTlitILL 1% li) L(N)rdi111i IL. participali()n. ii)vi)IvL'ni¢i)l and fclliTr%v%liip for ilie Lliil(IrL'II <iiid yL)Ullg PLC)pIL' ol. IliL Ll)llbTfL&Jc?tiC)11 <liid pari%li. Wl)R.SlllP/I),I,gl()It..11. ('.IRf ('c)Aliliii IF.-r %iippiTrrtlllgl lid eii-lhliiigi ivi)r%liip witliin ihL Cl)ngiregFation at tl)e three pla¢¢s of ivorsl)ip: IILI)iirag?iiig partILiP1 liiin in %vorsliip serviLes by cliiircli ITILliibets uiid arrdngTing traiiiiiib lo ciiablc iliat P11 rticipatioii: As%i%t witli tIiL p(iStordl carL' of the conb)rebalii)n by visitiiigi iiieiiilK'rs di h()m¢. in Lor¢ h()In¢% and. wlicrc .?ppropriatL. Ilii)%L iii1i04pital. '] o liaise iviili Di%lricl Lldcrs as appropriai¢. WL arL rL'quired by IhL CIL'llLral AssLmbly l() address slewardship L"aLh yLar. It was dL'LidL.d that iiow is iiot tlIL riLJlil tinie lor a slLwardship camp£iigFn and conlinual LnLvuraLILmL'nl is &YiVLn to mLmbi'r% to reviL'W their
gpivingT l() thc church. The Llleui ol. this is 8cL'n in ihL numbers i¥,ho ni)w Liive by %tanding order and LIL¢lri)niLally. W¥ l)ave now rLsumed LollLLlingF an olliring duringJ ii'orship. A% 1% ii()led L'l%cwherL' ()ur tinance8 liavc remained slrong and M'L arc" griil¥lul Io LVCII'OIIL h{) 5UPPOrts tlie work ()r ihL LhurLh so Tru¥¢ees Liking Iiis plac¢ while he 1% M(xlLfdlor ofilil CliurLh i)f LOI Name Ordin#lion Year 1968 1982 1985 1987 1991 1994 1994 2C(JI 2WI 23 20)5 2LY16 2CK)6 2010 2012 2012 2017 2018 2018 2018 2018 2018 Ite R¢#rL'Pi Sibsion I'lcrk" Bu%inL'¥% C.nNINiilt¢e Mini%iir ¢s4ioiI L'ILrK A%siblani C'lerks
'] rL'asuFLr 'I'red%iiri'r YouniTr C'IIuTch CvnYLnLr 'abric L'o-ordinalor Ri)11 K¢epLr PrLsbylLI? F.Ider
Strathaven: Trinity Parish Church of Scotland Trustees, Report (cont) Year ended 31 December 2024 Reference and Administrative Informatio Charity Name 8iralhavLn= I rinil>' Parish C'hurch of Scniliind SL'()0 I O?0 Charity Regi¥tration Con%regatiiin RefereD¢e 171167 Minister IiilLrim .Modiral()r whilL IILV I'dlL'rsoi) 1% undLI-l&l Illb LJUIIL% IMIMlir&ll()r i)r I'hurL'h ol-SLoi14uidl Session C'.l¢rk C'.huri'h Trea.¥urL'r 'rinc'ipAI OffiLe 'IhL C'hurLh ()11 i¢e -1 riniiy Paritsh C'hurch .Lih¢iniL R()dd %iraih6iVLII Ml.111 ()Al) Indep¢'ndent F.¥ymin¢r
Trustees, Responsibilities in Relation to the Financial Statements
-rhL Lhariiy iruslccs are responsiblc for preparing a Irustees. annual report and finaiiLial sldl¢tneiils in
aceordance with iipp1iLable law and UnitLd Kinodom Acc()unliii& Sidndards IUIiiiLd Kingdom GLIILf<illy
AILepted Accounlingy Practicc).
Th¢ law uppliLablL' lo ch(Irilies in Scoiland requirL'% the chariiy Irusle¢% lo preparc tiiianci(11 sldl¢'nicnlg r()r La¢li
ye411- IvhiLh show a and lair vicw ol- thc .slaie ul- (Illairs of thv Lharlij ai)d lif Ihe incoininbj rl1)UrLC.s ai)d
appliLali()n ol- rLsoufLeS. ol. IhL chariiy lor that PLrii)d. In prcparin& IhL financial slalemenlg. Il)L IruslL'es arc
requii'id iu..
.%eleci suilablc ilLLI)unling policies Ihen apply them coii%i4lLnil)':
obs¢rvL IhL mLihod and prinLipIL% il) Ihe dppliLablL Chariiies Sl)Rl':
ii)ake jiidgyLmcnL% Jnd cs1imalL£ Ih41141n' fLa%A)nablL and prudLIii.'
%l&ilL' whLihLr appliLablc acL()unlingi .%landard% 6ind st1& tLiiILnl% of rc¢omniLndL.d pra¢licc hai'ty been
loll()WLd. subjL'ct IiTr departurL% dili75¢y1 and L.lplaInL in ihe I IiiJi)Lial siatLIIILiIIs:
pripdri IhL linaiicidl sl¢ltcmLnls iin ihL going) Ll)llLem unless il is iiiappr()priat¢ lo pre.%uii)L 111411
IhL Lhai'ily will Ll)niiiiuL iii VPL'rationul Lxi%lence.
'I'hL Iru%lcLS respviisiblL fur keL'ping pr()PL'f aLcounlin&) rvLor(Is whiLI) di10s¢ with rL"&%oll<iblL' acLuracy lil
ii}' liin¢ IhL I InJnLidl FKi8ilion ()I"IhL charily and li) ¥lliiblL ilILin lo L'ii%urL' Ihai IhL Iii)
Strathaven: Trinity Parish Church of Scotland
Independent Examincr's Report to Ihe Trustees of Strathayen: Trinity Parish Church
Year ended 31 December 2024
I rLpc)rt on the accounls ul" Ihc charity lor Ihc yedr eiidLxI .1 l Decen]r ?1124 whiLh are SL'I oul on pagiei I I to
RL't•pe¢tive rc5p<)nsihililie¥ of ' and examin¢r
'I'hc Lh
c) rq ri 10 In C) *A> r c> Cj sn ¢h c) rl Wb 41 L•
STRATHAVEN: TRINITY PARISH CHURCH 6ALANCESHEET Year Ended 310ecember 2024 Note Fixed Assets Tangible Fixed Asseis Investments 683.9( Current Assets Debtors Bank and Deposits 13.026 184,624 197.650 8,4[ 242,867 251.327 Credltors Creditors due within one year 4,741 I2, 4,741 Sub Total 184,744 246.586 NetAssets 87I2n Liabilities > l Year NetAssets 872,271 Funds of the Charlty Unrestrlcted Funds Restrfrted Endowment Fund5 Designated Funds 579.771 489,764 25.CIX) 263,879 25.t£(I 357,9)7 872,271 Total Funds ioiii 8n,271 The Account5 were approved by the Kirk Session on Forand un behTIII DI thp KirlSps5ion 2025 and signed Session Clerk Treasurer Date IIILI 2025
Strathaven: Trinity Parish Church
Year ended 31 December 2024
Accounting Polieics
ThL prinLipal ilCLountinu policiL'S. which havL' beLn app]iL consislL'iiily in thc currenl iiiid preL'Lding year in
dLaling with ilem% which are considered maiL'rial io ihe aLcounts. are s¢t oul helow.
Bll.4is tsf prep#rytion
'rhL liiiaiiLial staiLmLnts havL been prL'parLxl in acL()rdance wilh ALU()uniing and RLporting by C'harities:
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Strathaven: Trinity Parish Church Year ended 31 December 2024 Fixed As.$ets 'I'h¥ Lharily ha% IhL' right lo occupy and use lor ils LharilahlL objL*Is L¢'rtain langJiblL fixld a%%ets. inLludiiiLy thL L'hurLh. halls and mansi.. VLsILd in the C'hurch ()r SLOtland (JLneral .1 ruslLLs. N(1 LoiisidLration is payable lor Ihc use ol. IhL'%L' a%%Lts. Lx'naIlUre inLurrLd c)n IhL rcpair and maintenance ol. thL,. assLls is cliar&JLd ¢1% rL'sourLCS expLnded in Ihe Siatemeni ol- financial ALtivilic in the period in which ihe liability iifi5e5. Investments Fi.xLd as%Ct invLStmL'nl.% (IrL staled at m(IrkL't value al ihL' balance shLXMi diltc. UnrealIsL bJai11s (Ind losses rLprLsLnt IhL. dillirLllLe bL)IWL'Ln thL' markLI vJluc (It IhL begiinningy iind L'nd ol'ihL liiidn¢ial yLar or. il'purLhasL.d in thi yLar. IhL dillLfLncL bL"IwLLlI Ll)%l and markLt ViiluL al the Lnd ul- IhL ycar. RLalisL'd gJdji)s aiid105sLs rcprLSLiiI IIIL dil'lirLnLL bLIwL'L'n thL pri)LLLd.% on disposal and ihL' markct valuc al Ihc %l¢iri ()I' iliL year ()r Losl il. pur¢ha%L'd in IhL' yLar. Taxiitiun %iriiil)avLn.' Trinily l)arish L hurLh is rLioLinis¢'¢J Lh<irity lor Ihc PUryK)8c8 ol. uppliLablL' IJxiilioii IL'&7islalion aiid IhL'rLI()rL n()l %ubjLLI lo taialion on il% Lh41rilablL aLliviliL'%. -IhL Lharily is ni)t r¢&JistL .d l()r V Al. aiid rLSI)ufL¢'S LxpLndLd IhLr¢lore inLludL' irrL'C()vcrablL' inpui VA'I.. 14
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rpv..IjYPHJYSH CHUKH NowtotPe Ilnandal sratementslcorrt) 5 Analy15ol Experthwe Chwitak4e ActNkii 83.993 1825 14( PrEsLery Due5 nisterfsEKpees 2.714 1613 1613 01herlryc05ts Fabri4 Aewil54$K¥llta1Ke 31157 Y,849 39.7&7 .767 1451 1451 ijo 441 47.27C¢ ]1.? Chui(hOflico Exr0$ Or and Olber Expen &441 12.179 11129 14.06R 27.240 9.483 .823 Totil 147 o]• SUprt cosishA¥e not beeil IèPliatty Identblb•dx¢h¢Tity5teestOdcvthvt IsoN¥yn• tharttleactyvlty. TheRlore.SupgortCtsltsrelatÈ whollytll Costsand 31757 Theé%TdA¢ nymbvrof eIve$O$ Follows MiniJtevlalpD1L Promliés MJlnteTh•nce Yaulh Woiker All Chrch L¥f 5(OilaDo rnnpr•taEioni io tho NaiioTh¥l Slip¢nd th¢b ¥r&1be c05ts01 all MI1%1$. Stlpendsartd ÈmplDye¢sconE(ibutlon% lof n101 insurante. wiigon aipJ housitl& IOJri lund. Th raDIrltIM •r• 5iindiy, ordè In 10 e4ubl PaYnIS ITOM Ftsbtuary io Npvoinbo¢ Wnilteis. 5lIFwiid5 dre Pdid duord•rrfe liTh ailonal stlpend scale hi¢h is tei•teoknye•rs ol seTri£e. loi the ye der re¥iew thi mIniThrs1ipends E31,642 ihe mèAlmDin >tipendlin iheli1ihUbotnLvL1l51tX. TNsttQ Rernuneratlon andTlctJtCdParrYfr•Dttkn rrE.Trnr. tolophDn¢ itbod¢iliODtu ElYJlolCoul Tax. 16
STRATHAVEN: TRINITY PARISH CHURCH Notes to the financial statements (cont) Tangible Fixed Assets Offi Equipment Total Total Cost Atjanuary 2024 Additions Disposals At 31 December 2024 Accumulated Depreciation At January 2024 Char8e for Year Eliminated on Disposals At 31 December2024 Net Book Value At December2024 5,806 5,806 5,806 At December2023 Investments 2023 Market Value 31 December 2023 Additional Investments Purchased Unrealised Gain/llossl on investments Market Value 31 Detember 2024 625,685 579,888 58.221 683,9)6 45.797 625,685 Investments at Cost 484.579 484,579 The following Investments are held- COS Investor5 Growth Fund COS Investors Income Fund 674,372 9.534 616,237 9.448 Debtors 2024 Gift Aid Tax Refund due Community Use of Halls Accrued Income Other 13,026 Totsl 13.026 Creditor5 Accruals 12.9J6 4.741 Totsl 4,741
STkllHAVEN'.TRINrrY PARISHCHURCH N¢)testothefinanda ststernents Icortj io Analyslsof netA55ets FU1$ To CtsrrÈntA55et5 19L229) Net A55ets at 31 t<2024 579.771 li MovementlnFunds Atl t3LOe¢ P¢styJes Transte Endowment Funds lohrt Heron Beques¢ 25,IXX) 25,C(Q linatsd Funds Vorrlson Le8a East Church Fuhd Property Fund Youih Fund Churth 018an15•1ions IZL943 7&291 52.143 IQ247 3I013 7&291 51143 7,549 11778 iln1e5tct•d Funds Reser¥e FuThd 237.212 147.235 579,771 147 235 TO Fuhd$ 943 Purpows ol De51pt•d F¥r Chur<h Organisaiions All Olher Designated Fund5tobe used loithe iYftThith80l Churth Oiwisatitsfvs fsi8naled Funds are io bè use¢ for the runninL improvement and upkeep ¢f the remi5es ant1 • yOh FTr¢. AThy Olher Will re4ulrt Kifk Sesslon resolulion and a8r¢emenifrom Presbvttty Purposès •lunrnstrtct•d Fw Reserve Fund FotGeneral w olthe Or8anlsatlon Puvpose of Endowmentfvjnd Inrome fromthe John HtroTr Beqst Fund isV5ed 1018eneral puiposesat ¢he d15creiion olihe Kirksessioti. Tho ondowmefit lundsare theldonéoposil since 12 Volut)teern In common with all con8rt8ationsof IheChur<h ol Scoiiand the eBal•On beThèfitslrorn IhemTrthbu¢ion tnade bythe many volunteers who 8ive their time and lalents willirt8ly lor ihe 111 olihe Churth.The areas of CongBatIonal and community life which iely On the contlibu¢ionoff wluniepr5 ale manyand ¥anedand muth of ihese activitit5would be unable io wnlinue were it not fw the commiimeht Shown. Coll•dion51orThlrd Piie5 LodBln8 House Mssion Save The Children Gla5gowChildren s Hospitalchariiy 410 410 UkY3Ine Appeal TuikevlSyriaAppe¥l Loave5 & Fishes Sdlv311on Armv Embrète the Middle E¢ World Vision Inteisprve ISmartlE5Tubesl Moderators Challenge Total 216 312 L470 216 312 $59
AppendlxA Fufids Held on Behalf of the Cwyegation bythe Chur(h olScotlandGeneral TNstees tsal Account Manse Fund C ita1 Accounl *Cost Marketvalue 31 De£ember 37.1 Revenue Atcount Balance Brought forward Galns Bal4nce on Manse Fund at 31 Oerember IQ823 L66-. 1479 149 19