Strathaven: Trinity Parish Church of Scotland Statement of Accounts for the year ended 31" December 2025 Jr Minister: The Very Rei. Dr Shaiv J Pater.8on B.Sc, BD, Mse {Med Sci} DPT Congre%Ation No: 171 167 SL(Itti¥h C.'harity No: SC001020
Strathayen: Trinity Parish Church of Scotland Trustees, Report Year ended 31 December 2025 The trustees pres¢nt their annual report and financial statements ofthe charity. for tjie year ended 31 tkcember 2025. The financial stat¢ments have been prep&red in accordaiic£ wilh the accounting policies 5¢t out iii pag¢ 13 of the accounts and complv WiTh the General Assembly Regulations for Congregational Finance: the Charili¢s and Trusiee Investiiient (Scotland) Act 21105. the Charities Ac¢ounts (Scotland) Regulations •006 (as ainended} and Accouiitiiig and Reporting by Charities-. Statement of Recommended Prdctice appli¢abl¢ to charities prepariiig their accounts in accordanoe wÉth the Financial Reporrin8 Standard applicable in the UK and Republic of Ire1Id publisl)ed on 16 July 2014. Objectives and Activities StrathaTr'¢n Trinity Parish Church has a Pr¢sb&'lerian form of goN'ernment and operates under the Unitary Coiistitulion. This Ineans that the Kirk Session has ultimate responsibilits, for policy and adTnIISlratIOn. It is chaired by a Moderator, who is the minister. Th¢ Miiiister, iogether w'ith the actii'e elders, comprise the Church Trustees, who are goN'eriied by eharity legiilatioii. Being a member of the Kirk S¢55ioiI has responsibiliti¢s parti¢ularl)' in relation to charity law and good governance, with the General Assembl%. of 200 1 approving a statement tliat die cl)arity trustecs of a congregation comprise the parish minister and elders M,ho Sit on the Kirk Session. All Kirk Sessions have a dlty to reIeW their m¢mbership to ensure good governance. In response, Trinity Kirk Sessioii has agreed lo follow. tlie Principal Clerk's advice that elders, namei should be entcred on one or other of two lists= elders who are inembers of th¢ Kirk Session (as Trusiees) and (2) eld¢rs who ar¢ not members of the Kirk Session. Tliis latter category Can include those who have retired, and those who. perhaps for work or twnily reOns. wislied to tak¢ some time oul. Those on this second list would coniinue to be elders of the Church of Scotland and be involwed ii) the pastoral visits and other simi18r duties. At the ¢nd of 202? after varioLlS mcetings and Correspondence I1th elde. tlie Kirk Session agreed to reduce the iiumber of trLisl¢es to twenty five. All ¢ld¢rs who Trolunieered to conlinue as TnJst¢es appointed. This will be reviewed each ye8r. We are required by chuwh law to address st¢ward5hip each year. A letter was scllt to a]1 members askiiig tiiem to r¢vi¢w their giving to the church. Wc continue lo encourdge members to giNc by standing order and ar¢ h¢aitened by il)eir r¢spons¢. As is noted elsew'herc our finances hai'e remained strong and wc ar¢ grateful to everyoiie who supports tl)e Work of the church so faithfully. Our tlianks are due to cveryone who has contributed io th¢ work of tlie church over the year and. in partioular, to David Lipowski for administcrtng our finances so cffectivelN'. The on-goiiig niaintenance of our buildings ntInUeS. Thaiik yo to all involved in caring for our properties so tli& diey remain iii such good condition- mu¢h orth¢ work is uiiseeii but essential and appreCiad. As we inoved through 2025, it has been encouraging to see the congregation of around 220 cvcry wcek. Our ability to live.stream has gone from strenh to strn)gth. It is now an established part of our worship &ctivities ai)d w¢ have a regiilar viewing figurc of around l 00. Our website continues to be lated weekly and we are indebted to Donuld Cunningham for his sterling work in ensurtllg that this done. Reaching out lo our parish and be}'ond continues to b¢ a priority for Trinty- We contribute to sei'eral charities throughoiit tlie yeEM' and support the Loaves and Fishes food bank ivith collection points evetv wcck. Our wanT] spacc iiiitiative as part of our response to the cost of living crisis continues to offer 50up 011 Tu¢sdays in the wanntli of our halls. We delighted to have Inaintained our relationship 14.ith the East Kilbride Citizen's Adi'i¢c Flurknau who use our preiiiises on a TLiesday to offer coiifid¢niial advice to aiij'one in the comniiiniTh.. The Strathaven.Mcinory' Club wliicli was slart¢d and staffed by members of Trinity. lias been growing and now meets every second INledne5day. This has prO¢d a very succcssful and necessary venturc for many families. Heart for Art, a Crossreach initiative has beei) iiitrodiiced witli great success. A liuge thanks must go to Lyiida Horn aiid her volLiiil¢ers who not only give of their valuable time but have secured the necessary fundii)g to allow tliis woiiderful venlLir¢ lo go ahead. Strathaven Trinity has a whol¢ range oforganisations aiid giDups who utilise our pretnises. We give th]kS forthe success and POPLilai'ity of our Giiild, Bojs Brigade, Girls Brigade, Sunday Schools: ladies keep fit, ladies badininton, m¢n'5 gi'oup ajid drania gi'oiips. Iii addition, our halls (particularly in Sirathaven) arc irtually at full capacity as we seek to welcoine thc ¢oinmunity iiito our premises whicli is very Inucli a missional activity..
We are iiidebted to the work of our minister, Shaw Paterson, who guides us, teaches us and ensures that we are able to conduot services in each of our three buildings. Sham, returncd in June after fulfilling his role Moderntor of Ilie Geiieral Assembly of the Church c)f Scotland. Particular thanks go to our Sessioii Cl¢rk, Ruby Davidson, for the huge ainouiit of time slie has given. and continues to gii-e, tv suppon the ministrrs and elders - much of whieli is unsccnl le continue lo be blessed with the support of Rei. Nomian Mckee and our l¥orship Leaders Robin Jack Valcric NlacLEan and Julie Robertson. Rev Norman McKe¢, as Pastoral AssistanL has continued to organise and support ihe Pastoral Care Team &rranging and completing pastoral visits which are alNN'a>'s appreciaied and kalucd. W¢ were sad but delighted when Rev DaN'id _McKce left us lo lake up his first charge in Carmunnock fAnd Castl¢milk. Many were pltased to attend his induction in March. Presbytery appoint¢d Rev Eleanor Hamilton as Assistant Miiiister in April. Eleanor was also a great support to Sliaw and Norman and again we were sad but delighted for her as she took up her first charge in Dumbarton Parisl) Cliurch in Noveiiiber. We were very saddened al thc loss of a number of our retired elders during the }'ear'. Barbard Rogersoii, Nornian CIarrow, Alex Roberts, Morag Kirkwood and our former choir Ina)ter D&Id Sniith. Iii addition, M'e w.ere shocked whett Slieila Dodds, our Assistant Treasurer who as well as serving as Hall Letting ConTrener for 40 year5 wai involved iii 80 maiiy activities passed away. Thanks be to God for their many of service to the congregation )d wider church. Juli¢, our children, youth and fni1), worker has established man). aclii'ilies overthe pa5t)'ear. Messy Cliurch is a niontlily ¢venl, now in Chapelton, alld TS for 211 ages to enjoy i%"orship a different (andy )'es. soinetimes me5s}' way). She lias also established toddler group5 in Chapelton and Strathaven w'hich have prO¢d very. popular and a]i after-school club iii Glassford. Our ohaplaincy coniieetion Nvitli the fiv¢ local sch(x)Is in our parish coniinu¢s io deNelop and ive recognise increasing use of oiir preni ises by the schools. School assembl ies are t]ow regular activiiies. and our aDiiual Bubblcguni aiid PluffactlVTty (for older primary piipils), which helps io explain w'hat the seasoii of Christmas is all abouL involves all of our priinary SCh(lS. Tlie Bigger Pi¢tLir¢, for academy pupils in the church hall at Stratliatr¢n: is well establibhed and lias betleen 30 aiid 60 young folk Coming into the hall on a Monday and Frida) for hot chocolate and a clieese toastie. Tlie Bigger Picture started when the school w&s decanted to East kilbride during the rebuild, some si.KleevJ )'ears a(vo, witli die Ininister taking flasks of hol chocolats e%'ery M'cek for the PUPTIS. Tliis has bccn a huge success and lias proved i'ery popular NN'itli u large section of the young people in our commuiiily. Special thanks lo the team of hel especiall). Cillia for coordiiialiiig so iiiuchl ThroLighout the year, and particularly so at Easter, HaTresL Renicmbrance aiid Cliristmas, the churches were decorated for th¢ season. Ttiank you to evcryoiie who decorated our buildings bot]) inslde and out. We Iiiust also tiiank the tloM(er teams who organise the flow¢rs in the church and their distribution thereafter. The Churcli of S¢oiland no longer conducts fornial Lo¢al Church Rei'i¢ws (fonnerly Quillqueiinial Visitstions); instead, congr¢gatioiis engaqe in ongoing self-evaluatioii through thc Kirk Session R¢view, parish profiling, and discussions within the Presbytery Mission Plan. This process fse5 on as%511)4 ipiritual health, missioti actiwity", 8overiiance, and sustainability, while identifying opportiinities for growth and coinniwlity eiigagem¢nt. The cmphasis is on rcflcctive, supportive review rarher ihan inspection, helping coiigregalioiis discerii ilieir strength-: addrcss challenges, and plai) for effective ministry in Ih¢ir local context. At Triftity, a Mii>TOll Group has been established to develop a Mission Staleii)¢iit nd VisioD foi. th¢ ¢ongregation, and is currently working on a five-year strategic review whicli w.e Iiope will be preseiited in the spring. It TS ver! eneouragiiig that oi'¢r250 yOLing people participate in our church groups and organisatioiis ¢ach week, retlecting their active role in thc life and faiih of the ¢on.orcgation. Their engagnellt is centr&l to TrinilN s mi58ioTr, helpiiig lo nurtLire tlie next generation in discipleship.. fellowship, and sen'icc, and ensuring that young people are fullv involved in sliapiiig the visioi) and future of our churcl) wmmunty. It is witl) great sadness that all our attempts to amend. s¢¢k a review orappeal the Presbyterv Plan have been unsuccegsful. This meaiis that Glassford ib scheduled to close by th¢ end of June- 026 (eighteen nionths later tlian first proposed) aiid Chapelion's futtire is subject to a review before 20?7. However, the lialls at Glassford will be all0"ed, oil a temporary basis, to stay open for part or all of th¢ time that the community lialls will be closeAI for refurbisliment. Dllriiig the early part of 2026 conversations will take place with the congregatioii at Glassford to plan special services or events to Mark the life aiid witness of the Glassford Church ov¢r the lasr 200 I'eatS. The ministerial allocation is 0.75 of full time equiv&lent. However. the General Assembly approved a deliveran¢e that aiiy congregation which can meet die costs of thcir ministt). in fiill can continue to have a full ministy. This Ti'inily does but we niust coiitinually addiEss our stewardship to ¢itsure it conlinues.
Risk Management The ooiitiiiiied and ongoing work of the charity. EM)th in supporting the ministries and mission of thc Church of Scotland nationally and at local level, is d¢pendeni on a continuing level of donation5 and an a¢tiv¢ mcinbei'ship. While ooiitiiiuiiig to communicate the varioiis financial requirements of thc different aspects of tlie ¢harity s work, iiicludiiig an appropriate f(u8 on 'st¢wardship', n¢w members are eiicournged and 'C]roTned. The ivork of rhe cliarity ii)av bc adv¢rsely iinpacted by the Presb)tery Mission Plan with tlie r¢ductions in inillistries aiid buildings in our are4 Wltli a Presbytery proposal to clos¢ Glassford in 2026 (Church with the use of halls to continue for a limiied tim¢) and review Cliapelton in 2027. This we are kecping under constant review. Our cliur¢hes and organisations encompass all ages- therefore, our activities are und6rtaken withiii the Church of Scotland recommended safeguardiT]g policies. A Inajor incident which woiild result in the temporary loss of properties mav have an impact on aspects of our activities, albeic the financial impact of such loss is mitigated by the large percentsge of direct giving {as evidenced during the CoN'id Pandemic). A further risk is the upkeep of our buildings, for whi¢h w¢ regularly review and undertake prevemtative maiiitenance. Keeping our chLI[l¢S. Halls and Manse in gd condition TS alwa)'s at tlie forefront of the Trustees, miiids. Over the course of the year any property issues have been dealt with in a proactive manner under the guidance of our fabric and property committees. Investments Iiivestmenl income increased to £17,846 (from £16:6?9 in ?024). This is uscd to fund the general running of tlie church. The iiiv¢stmenl ba1ce increased by £53,135 after an increase in 2094 ol£j8,2•1. Investmeut objectives and performance against those objectives Our investments (all wilh Churcli of Scotland Investors Trnst) are held for two main purposes: l) To provide iiicome from capital not required for expenditure in tlie imm¢dialc future. 2) To grow the eapitsl balance to offset inflationary. incrcase On l ) the perfonnanc¢ has h¢ld lip well, and are happ), with thc lei'el of inconie prolded, being highcr Ihaii 20?4 On 2) Investmeiit balance incrrase of £53,13i was w'cll receii"¢d after the ?OY4 aiid 9023 increases, we appreciate tiie diffioult market conditions and trust the Church of Scotland Investoro Trust arc work-ing to the best possible rc5ults foi. oongregations. Finaneial Results Th¢ financial results hav¢ b¢en prepared on an acctuals basis, whi¢li is consistenl with the 2024 accouilts. 2025 income has showm a small decreas¢ in unrestricted income- mostly driven by decr¢ased hall lets. offset partly by the increasc iii investment income. Expenditure lias increased slightly from 2024 vnostl), related to increase in utilities and repair costs as well as general inflation. Expenses l)av¢ incrcased l &/0 from prior year.. Fabrie costs are down to £35,?68 from £48,660. '1-his in¢ludes new boiler5 in the Strathaven Building early iii 2025. Other Building costs have incre&%ed from £42270 to £50.270 due to increased Gas and Electrtc Costs. Invrstineiit vaiuation has shown an unrealised gain of £53,135 aft¢r the unrealised gain of £58,221 last year. The principal sour¢c of income to the Church is donations frovn tts members. During tlie year, totsl incoiiic amounted io £187,353 of whicli £1 0,074 was in respect of d¢signaied funds (this was all church OrganitIOnS incom¢). A coinparison hTghligliting the main wnoveinents is detsiled on page . i. Offerings have siayed aroiiiid the same ab the pre> ious j.car by ?OJ ify from ilie previous year (£116,400 v £116,554 they are still far short of tlie 20; 9 value of £134,569 as a result of the Covid erists). A stroi)g ¢ontrol of expenditure exists witliiii the Church and it is essential tIt we maintain this policy wliile still investing in oiii. fabric. A detailed breakdown of costs is shown on pagc 16. Ministries & Mission Contribution wa5 paid in full by Stsnding Ord¢r.
Reserves Policy The chai'ity trustees hai'e considered the reseTh'es required and have taken into account their current and futur¢ liabilili¢s. It is the Trustees policv to hold minimum res¢Tr'es of approxiinately Il)ree Inonths expeiiditure ii)cluding designated funds. At the year end the Church held ui)resvi¢l¢d funds of £65i,909 £25,000 of Endowmeiit Fuiids and £180,341 of Designated funds which have bcen provided for the purtK)ses specified in Nots I l. At 31 Deceinber 2025 the Chiirch held no restricted funds as shown in Note I l. Structure, Governan¢e and Management Strathaven Trinity Parish Church has a Presbytcrian form of goi'ernment and operates under the Unitary CoiistitLltion. This means that the Kirk Session has ultimate r¢sponsibilit¥." for policv and administration. It is chaired b>, a Moderator, who is the minister. The elders of the church and are choseii from thos¢ members of the ¢hurch who arc con8idered to hav¢ the appropriate giftb and skills. The Miniitcr, togetlier ')(h 22 active elders, comprise thc Churcli Trustees. who are gov¢rn¢d by Qharity l¢gislatioii. At the end of 2022, after various Ineeiings and correspondence with elders: the Kirk Session agreed to reduce the iiuinber oomprising the Kirk Session as rrustees to twenty five. All elders who volunteered to continue as Trustees were appointed. This will be reviewed each year. The Kirk Session is serY¢d by a Session Clerk and three depute clerks who act together with the Nlinister, Roll Keekrr, Presbytery Elder, Treasurer (and depute), Fabric Co-ordinator andtlie conveners oftlie staiiding conimittees as aBusii)#ss Conimitte¢. While the Kirk Session detcrmines FK)li¢!': committees have been appoiiited to implementthese policies and r¢port back at least three times annually. These commiti¢es and tlieir rcmits are as follows.. BUSINESS COIV,VIfTEE To c(K)rdinal¢ thc business of the Kirk Session and ensure that the de¢isions of the Kirk Session are implemeiited. To coordinate the work of the committees" To act on behalf of the Kirk Session outwith the noTtnal Session meetii)g scliedule (aiid where it is impracticable to call a Sessioii meeting) ai)d report to the next SessioT] tneetiiig for liotnologation. FINANCE CO,11141ThEE 'er5eeing the Church's finances (incom¢, ¢xFtndinJre, gifi aid. budgets. forec8Sts for the Kirk Session) Regular reporting; Pr¢pariiig the accoLints for the Annual RetK)rt in good time; Notifving the Iiirk Sessioft of any clianges to paNTnents due to central Church and Presbytery. Assi.8ting any Group in the developm¢nt of their ow'n budgets. providing regular updaies ot expenditure,. S¢¢king w'avs to fund special projects either from within the Church or fron] outside sources. Contracts and Salary for etnploymeiit; Playing a lead r(>le in the oii-going d¢vclopinent of fiiianeial stewardil)ip within the coiigregation, Ke¢ping the congregation infomied abo our Christian giving aiid spending witliiii Trinity" Cliurch of Scotland and the wider Chur¢h- Taking advicc from national advisors when necessary. FABRtC COA&ilIfTEE DeN'cloping a ¢Oit¢d progratntne of mainienan¢c and renewal of the Chur¢h fabric or Ass¢t Management Plan (AMP) based on r¢gular Health and Safety. aiid propcrt)". coiiditioii inspections- To present lo the Kii'k Session items of significaiit expeiiditure (in ¢icc5s of £i,000} or proposals for i)oii- essential works intended to improve or enhance churcli properti¢s for approval. Giving authority for emergenc). repairs; Eiisiii'ing roLltine mointsnance works are appropriately prioritised and executLNI iii accordance with tlie approved programme or AMP. Aiiihorising property works within the agreed annual budget figures. Liaison with the Finance Group o¥'er budgeting Miid tiining of works. Liaison with Presbytery, where nEcessary. regarding property matters" Liais011 Wlth hall letting convcners regarding work which rna affect hall usage. Ensuring that all buildings aiid church giDLinds coinply with appropriate legislation. Updating ihe property IEgist¢r5 to be presented to the Kirk Scssion before tile aiiiiual attestation of Records.
YOUNG CHURCH COMfvirrTEE The remit of thc Young Churcli Committee is to C4)ordinate participation, involvement wid fellowship for the children and young people of the congregation and parish. WORSHIP/PAsfoiuL CARE COA<TTEE Supporting and enabling MY)rship ii'ithin the ¢ongregation at the three plac£g of worship; Encoiiraging participation in worship s¢rvices by church members and arranging tsaining lo enable that partlClPcltion- Assist with the pastoral cart of th¢ ¢ongregatioii by visiting members at hom¢. in care homes and, where appropriate, those in hospital. To liaise with District Elders a5 appropriate. We are required b). the General Assembl!. to address steii"ardsliip each year. It was dccided that now is not the right timc foT a SteardShIp campaign and continual encouragement is given to member.s to review their giving to th¢ Church. The effeci of this is seen in The large numbers who now give by standing order and electronically. We have now resumed collecting an offering during worship. As is not¢d elsewhere our finances have r¢mained strong and we are grateful to everyone who supports the work of the church so faithfully.
Trustees The Very Reverend Dr Shaw J PatersoD. Name Ordination Year William Park 1968 Maggie Mears 1982 Robin lack 1985 Ruby Davidson 1990 Valerie MacLean 1991 Philip Latimer 1994 Dan Russell 1994 John Toms 2000 Heather Kerr 2001 Lesley Toms 23 Margaret MacDonald 2005 Christine Mu rray 2006 Moyra Latimer 2006 David Lipowski 2010 Caroline Leggate 2012 lan Ballantyne 2012 Janice Hackett 2012 IshbelAnder50n 2017 AnneGrady 2018 Pamela Walker 2018 Christine Wh ite 2018 2018 Office Bearers Session Clerk Treasurer Ruby Davidson David Lipowski Business Committee Minister Session Clerk A551Stant Clerks The Very Rev Dr Shaw Paterson Ruby Davidson Willie Park Liz Wallace Andrewena Milwain Treasu rer David knpowski Young Church Conven Pamela Walker Fabric Co-ordinator Robin Jack Roll Keeper Christine Murray Presbytery Elder Scott Bennie
Strathaven: Trinity Parish Church of Scotland Trustees, Report (cont) Year ended 31 December 2025 Referenee and Administrative Information Charity Nawe Strathav¢n.' Trinity Parish Church of Scotland Charity Registration SC001020 Congregation Reference 171167 Minister The Very Rev Dr Shaw J Patelson Bsc BD Msc (-Med. Sci) DPT Session Clerk Rubs, Davidson 212 Falconer Court 47 Commercial Road Strathai'en MLIO 6LX Chureh Treasurer David Lipowski ACMA 8 Grevstone Gardens Strathdk'en MLIO 6FT Principal oifiee The Church Office Trinity. Parish Church Lethame Road Strathaven MLIO 6AD Independent Examiner Charles Beattie FCCA 20 Chestnut Il'alk Sirathaven MLIO 6GY Bankers Bank of Scodand
Trustees, Responslbilities in Relation to the Financial Statements The cbarity trustees are responsible for preparing a trustees, annual report and fjnancial statements in accordance with applicable law and United Kingdom A¢countiDg SLqndards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Scotland Tequires the clwiiy trustees to prepare financial statenieJ]ts for each year which show a true and fair view of the stat¢ of affairs of the charity and of the illcoming resources and application of resources, of the charity for that period. In preparing the financial statenients, the trustees are required to.. select siiitable accounting policies and th¢n apply them consisienily: obsen'e the method and principles in the applicable Chariti&s SORP. make judgemcnts and estirnates that ate reasonable and prudent. state whether applicable acwunting standards and starements of recommended practice have been followed, subject to any departures disclosed and explained in the fUncI&l statements. prepare the financial statemenis on the gotng concern basis unless it is inappropriate to presum¢ that the charity will Continue in operational existence. The trustees are responsible for keeping proper accounting records whtch disclose reasonable accuracy at any time the fanCiaL position ot.the charit), aud to enable them lo ensure that the fin1claI statements comply with the Charities and Trustee Ini'esDnent (Scottand) Act 2005 and the CharitÉes Accounts {Scotland} R¢gillations 2006 (as amended). The), are also responsible for safeguarding the assets of the chtY and heiice for taking reasonable steps for the prevention and detection of fraud and other irregulariues. Th¢ trnstees are responsible for the tnaintenance and integrity. of the charity and financial infornlation on the congregation's website. Legislation in the L'niied Kingdom goN.'¢rning the preparation and dissemination ol fllwicAal statements may differ from legislation in other jurisdictions. Approved by the Trustees and signed on their b¢half, Ruby Davidson Session Clerk 2026
Strathaven.. Trinity Parish Chureh of Scotland Independent Examiner's Report to the Trustees of Strathaven: Trinity Parish Church Ycar cnded 31 December 2025 I report on the accounts of the charity for the }'¢aT ended 31 Decemb¢r 2025 which are set out on pages I I to 19. Respective responsibilities of Independent examiner The charity's trustees are responsible for the preparaiion of the accounts in accordance the terms of the Charities and Trustee Investment (Scotland) Aci 200) and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It IJ responsibilitTr' lo examine the iiceoLJnls as required under section 44(1) (c) of the Act and to state wheiher particular DtterS haN'e come to MJ. attntion. Basis of independent examiner's statement My examination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) R¢gulations ?006 (as amended). An exan]ination includes a reTr'ieM' of the accounting r¢cords kept bs, the charity and a comparison of the accounts presented with those records. It also includes consideration of aiiy unusual items or disclosures in the accounts, and seeks explanations from the trusiees concerning any such matters. Tl]e prOCed¢S undertaken do not proi'ide all the e%idence that would be r¢quired in an audit, ]d consequently I do not express an audit opinion on the vieii, giTr.'en b) the accounts. Independent examiner's statement In the course of my examination, no matter has come to mi attention which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance '1th Section 44(1) (a) of th¢ 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as atnended), and to prepare accounts 14.hich accord with Ibe a¢¢ounting records and comply with Regulation S of the 2006 Accounts Regulalions amended) haNe not been met. or 2. to which, in my opinion, attention ihould be drawm in order to ei)able a proper Understanding olthe accounts to be reached. Charles Beattie FCCA 2026 20 Chestnut Walk Stralhaven MLIO 6GY io
o o Ill i F Ill I lil Ill
STRATHAVEN: TRINITY PARISH CHURCH BALANCE SHEET Year Ended 31 Dember 2025 Note 2025 2024 Fixed Assets Tangible Fixed A55ets Investments 737,041 683,906 737,041 683,906 Current Assets Debtors Bank and Deposits 12,879 121.511 134.390 13,026 184,624 197,650 Creditors Creditors due within one year 10.181 12,906 10,181 12,906 Sub Total 124,209 184.744 Net Assets 861.250 868,650 Liabilities > l Year Net Assets 861,250 868.650 Funds of the Charty Unrestricted Funds Restritted Endowment Funds Designated Funds 655.909 579.771 25,(M)) 180,341 861,250 25,(KN) 263.879 868,650 Total Funds io/ii 861,250 868,650 The Accounts were approved by the Kirk Session on For and on behalf of the Kirk Session = 2026 and signed Ruby Davidson Session Clerk David Lipowski Treasurer Date 11312026 12
Strathaven: Trinity Parish Church Year ended 31 December 2025 Aceounting Policies The principa] accounting policies. which have been applied consistently in the cuent and preceding year in dealing with items which are considered maieria] to the accounts, are set out below. Basis of preparation The fmancial statements bav¢ been prepared in accordance with Accounting and Reporting by Charities: 8tateEnent of R¢¢ommended Practice applicabl¢ to charities preparing their accounts in accordance the Financial Reporting Standards applicable in the and Republic of Ir¢land (FRS101 -) issued on 16 July 2014 and the Financial Reporting Standard applicable in the L-.K and Republic of Ireland (FRS102}, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities accounts (Scotland) Regulations 2006 (as amended) Fund accounting Funds are classified as either restricted funds or unrestricted funds, defmed as folloivs. Restricted funds are funds subj¢cl to specific Tequiremenrs as to their use which may be declared by the donor or with their authoriiy or created through legal proccsses: but still within the iiqder objects of the Charity. End01ent funds are funds which have been giien on the condition that the original capitsl sum is not Teduced. but the income there from is used for the purpose defuied in accordance with the objects of the charity. lJnrestricted funds arc expendable at the discretion of the trusiees in lurtherance of the ob.jects ot the charity. If parts of the unrestricted funds are eatMked at the discreiion of the trnstees for a particular purpose, they ar¢ designated as a sepaTate fid. This designation has an adm1lllstratie purpose only and does not legally restrict the trustees, discretion to applTr' the fund. Incoming resources Incotne is recognised when the charity has entitlement to the funds, any perfornwice Londitions attached to the itein{s) ot. inLome have been meL it is probable that the income will be r¢¢¢ived and the amount Can be measured reliably. Resources expended Expenditure is recognis¢d on an accnjals basis as th¢ liability is illcurrcd. Dona¢¢d 5ervice8 and facilities Donated professional seTrices and donated facilities are recognised as income when the charity bas control over the item, any conditions associated with Ihe donated iteni haNe ken met, the receipt of economic benefit from the use by the charity of the item is probable and thal econoTnic beiiefit can be measured reliably. In accordance Nlith the Cbarities SORP (FRS I O?) t]ie general olunteer time of congregation niembers is not recognised. On receipt. donated professional services and donated faciliiies are Tecognised on the basis of the value of di¢ gift to the charity which is th¢ amount tbe charity- would hai'e been iiTjlliiig to pay to obtain s¢ri'iccs oi facilities of equivalent economic bei)efit on the open market. a corresponding amount is then r¢¢ognised as expenditure in the period of receipL Interest receivable Interest on fLU]ds held oil deposit is included when receivable and the amolt can be measured Teliably by the charity; this is nornially iipon notitication of the interest paid or payable by the Bank. 13
Strathaven: Trinity Parlsh Church Year cnded 31 December 2025 Fixed Assets The charity. hLS the right to occupv and use for its cbaritable objects certain tangible fixed assets, including the Church: halls and manse, N'ested in the Church of Scoiland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of thes¢ assets is charged as resources expended in the Statement of Financial Activities in the period in which the liability arises. Investments Fixed asset inv¢stmellts are stated at Tnarket value at the balance sheet date. Unrealised gains and losses r¥present the difference hetween tbe markct value at the beginning and end of the financial }'ear or, if purchased in the year, the ditference between cost and markel N'alue ai the end of the }Tear. Realised gains and losses represent the differ¢n¢e between the proceed5 on disposal and the market N'alue at the start of the year or cost if purchased in the year. TaxAtion Strathav¢n.' Trinity Parish Church is recognised as a charity for the purposes of applicable taxation legislation and is therefore not sUbJt to taxation on its charitable activiti¢s. The charity is not regislered for VAT and resources expended therefore include irrecoverable input VAT. 14
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STRATHAVEN'.TRINttYPARISHIHVRCH NOltOlh2tI3nLI315t3tmeDts1<(KbtJ UÉ51[tÈd2O25 Tola12024 S Analysi50fEKyendiitstè È2.S91 81953 PiesbytetyDues 2,959 ).,406 OtherSal(ts FabiiLRÈpaiiSandMainlenJnre CpvntslTax 37.258 JS.268 a.676 5Q270 4676 3.451 42.2] 50.21D 42.270 chuich01fEXPÉThSèI 7.018 6.¢41 otherÉ¥rtses 12.899 10.97a 12.7F8 17.24) 24F. I04.70B 25tt9qJ port[lshoVeno1eenSrl1IY1entlfoaslhÉ7stee5¢vnSTthereI5Oo1Y¢Q•r4t&tsjèl¢1lVrtv. Th•rforo.support¢osNrkntowhollytoih•t4thivity. SaLiryCo5t5andnwTrbws salaryi alionJlln5urwKe 3Y.258 3a.7J7 Tolal 33.757 Thpaveia¥enyn&volempWwa5asfolloi¥s Min15teim15PPlvt Prernisèswintenante Yttuthwotker All Chyrth of (onyegiliLMS (llOtrlt to t4a11 sliper sund YthKh bpaI51te C05tsof ill mrniste15' 51wd5 emplo¥ee5 c0nlrjbul?n5 Insurance. pe051004nd IouSin£ènd Its1d. Trweronlnty)tion5 arepaidtySlandlnEorrfsin Ioequal PaythentsfromFèbruatyio NoYÈrnber. MiniSter5' Stipendsaié paiil in atttsidÈnte ilith thEnational stipend sle Is ièlatÈd to ye ol SèfviQ. For the w undqrrEyi¢w Iheminimum 5Tipend iv35 and thé st1pelInIhelrfIaThsUb5e9uentYéa1S£j9.& TJu5¢eePPmUl1oTh1oReId¢edp1nyTian5l0tsS ovnn8lheyeiiRtvShVPalefSODl@at0rOfCThWth0fSOllaTrdtrrnViD241MdV1QlSl.Tw5teÈ.IÉcIwQdrQmLYSQQ0t0f@pense5lcuQQIQlalling£2.s5•l tra¥èllin8èxpeilS¥andmanTelephpThpinaddilionto Eafi76ofCoufj(ilTdi. E¥eaTI1014lvf ÉIW3wa5donJteOtothocwiewonbyTtvslee
STRATHAVEN: TRINITY PARISH CHURCH Notes to the financial Statements {cont) Tangible Fixed Assets Office Equipment Total Total Cost Atlanuary 2025 Add ition5 Disposals At 31 December 2025 Accumulated Depreciation At January 2025 Charge for Year Eliminated on Disposals At 31 December 2025 Net Book Value At December 2025 5,806 5,806 5,806 5,806 5,806 5,806 5,806 5,806 At December 2024 Investment5 2025 2024 Market Value 31 December 2024 Additional Investments Purchased Un reali5ed Gairb/llos51 on investmenls Market Va lue 31 December 2025 683.906 625,685 53.135 737,041 58,221 683,906 Investments at Cost 484,579 484,579 The following Investments are held.. COS Investor5 Growth Fund COS Investors Incotne Fund 727.223 9,818 674,372 9,534 Debtors 2025 2024 Gift Aid Tax Refund due Community Use of Halls Accrued Income Other 11,964 915 11,091 1,935 Total 12,879 13.026 Creditor5 2025 2024 Accruals 10,181 12,906 Total 10,181 12,906 17
THAVEN. URCH Notpstoihè ffnanoal statemeTrts Icontl io natysb of net Assets 8mon8 Funds 6enèr¥l Totsi Flxed Assets Inve5trnents Current A55ets 737.041 1702511 (lo.1) 6iS,X9 737,041 134,390 10.181 861,250 0341 NetAssets at 31 Dec 2025 J41 li MomÈnt in Funds Atljan 2025 Incomkn8 Re50urre5 Outgokn Resourte5 ustmerrt Transfers At 31 Dec 2025 EndJwmeTht Fund5 jO.n Hef?n Bequest 25IXK) D4gned Futhd5 Morriso.Tr Legacy Eastchbrch Fund PYopert¥ Fund Youth Fund Church Oryni5ation5 39.748 12.992 32,798 55,U5 18P2L 45.492 52,143 9,549 31J)13 78291 52.143 7,549 10.074 8md 263,879 10.074 93,612 180,341 Uniestrkted Fumd$ Reserve Furd 579.771 230.414 154.276 6S55)9 579,771 23014 154,276 655,909 Total Fttnds 868.650 240.488 247.888 86 25 PurpDses of Deslgnate4 Funds Church Orgarisatrons All other Oeslgn3ted Fund5 to be used for the runnlngof Chur< Organlsatk)n5 )esign3ted Funds 3re to be used tor the r¥nnln& Improvementand upkeep of the premlses and a Yothh Fund. Oiher vse will wulre rk Sesslon resolutK)n and agrEement frorn Pre5bylery Puvpthses of iknrestrkted Funds Rp5erve Fund For General useofthÈorThIsatk)n Purpose of Endowment Fund lTr(omefrom thejohn Heron VeSt Fund 15 Used ft)r 8ener81 purposes at the dlsuebon of the Kifk5ession. The eftjowme.fii funds are held on deposil sin 2002 wilh ihe Church of Sioijand Inve5torsTrust De osit Fund. 12 vntee In commoTr with all con8re8aiiorTS of the Churth of Stt)tlane the congfewdtK)n benefits from the conirfbut on made by the many volunteÈrs who ve their tine and talents wlllingw for-.he b£refilof tP.eChurth. Theareas of iongregaiional and community life whlch relyon ihecontrlbvtion ot ¥olunteer5 ale rnanyand varfed and much of Ihese aaMe5 would be unableto continuewere it notforthe commitment shown. 13 CollectlDnsforThlrd knrtIES Lodng House Mi$5ion Save The Child".en la5Bow Clren'$ Hosptslcharity 563 1320 5(Y) 405 1,565 142 767 L(%ve5 & Fishes Safv3tlOn Army Embracethe Mlddle East World Vislon 216 216 312 Interserve ISmartiesTube51 ModeratorsChallen8e Total 741 3B86 L470 771 6.559 18
AppendlxA Funds Held on Beha0fth Con8TeytK)n bythe Churth olS¢otland 6eneral Trusr¢es 2024 37,630 36IC6 Market Value 31 December 57.748 55.OB7 ue Acwunt alantr Drou8htfoYward Gains BEl3nce M3nse Fund at 31 December 14.965 2,265 17.23D 2,479 19