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 Ire1￿Id 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 adTnI￿ISlratIOn. 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 re￿IeW 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 re￿Ons. 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 I￿1th 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 appreCia￿d.
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 stren￿h 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 f￿ni1), 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 bet￿leen 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 f￿￿se5 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 engag￿nellt 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 g￿d 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 ba1￿ce 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 pro￿lded, 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 Organi￿tIOnS 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 tI￿t 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 Ste￿ardShIp 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
2￿3
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 fU￿ncI&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 f￿anCiaL position ot.the charit), aud to enable them lo ensure that the fin￿1claI 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 ch￿￿tY 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 D￿tterS 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 De￿mber 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 cu￿ent 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.
End01￿￿ent 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 eatM￿ked at the discreiion of the trnstees for a particular purpose, they
ar¢ designated as a sepaTate fi￿d. This designation has an adm1lllstrati￿e 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 amol￿t 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 sUbJ￿t to taxation on its charitable activiti¢s. The charity is not regislered for VAT and
resources expended therefore include irrecoverable input VAT.
14

v Ct

STRATHAVEN'.TRINttYPARISHIHVRCH
NOl￿tOlh2tI￿3nLI315t3t￿meDts1<(KbtJ
U￿É51￿[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
chuich01f￿EXPÉThSèI
7.018
6.¢41
otherÉ¥￿rtses
12.899
10.97a
12.7F8
17.24)
24F.
I04.70B
25tt9qJ
port[￿lshoVeno1￿eenS￿￿rl1￿IY￿1entlf￿oaslhÉ7￿￿stee5¢vnS￿￿TthereI5Oo1Y¢Q•￿￿r4t&tsjèl¢1lVrtv. Th•r*foro.support¢osNr*kntowhollytoih•t4thivity.
SaLiryCo5t5andnwTrbws
salaryi￿￿*
alionJlln5urwKe
3Y.258
3a.7J7
Tolal
33.757
Thpaveia¥enyn&volempWwa5asfolloi¥s
Min15teim15￿PPlvt
Prernisèswintenante
Yttuthwotker
All Chyrth of (onyegiliLMS (llOtrl￿t￿ to t4a1￿￿1 sliper￿ sund YthKh bpaI51te C05tsof ill mrniste15' 51wd5 emplo¥ee5 c0nlrjbul￿?n5
Insurance. pe051004nd IouSin£ènd Its￿1￿￿d. Trweronlnty)tion5 arepaidtySlandlnEorrf*sin Ioequal PaythentsfromFèbruatyio NoYÈrnber. MiniSter5' Stipendsaié
paiil in atttsidÈnte ilith thEnational stipend s￿le Is ièlatÈd to ye* ol SèfviQ. For the w undqrrEyi¢w Iheminimum 5Tipend iv35 and thé
st1pe￿lInIhelrfI￿aTh￿sUb5e9uentYéa1S￿£j9.￿&
TJu5¢eePPmU￿￿l1oTh1￿oReId¢edp1nyTian5￿￿l0tsS
ovnn8lheyeiiRtvSh￿VPalefSODl￿￿@￿at0rOfCThWth0fS￿OllaTrdtr￿rn￿ViD241￿MdV1QlSl.Tw5teÈ.IÉc￿IwQdrQm￿LYSQ￿Q0t0f@￿pense5l￿cu￿QQIQlalling£2.s5•￿l
tra¥èllin8èxpeilS¥andman*TelephpThpinaddilionto 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
Mo*mÈnt in Funds
Atljan
2025
Incomkn8
Re50urre5
Outgokn
Resourte5
ustmerrt
Transfers
At 31 Dec
2025
End*JwmeTht Fund5
jO￿.n Hef?n Bequest
25IXK)
D*4gn*ed 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
230*14
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 useofthÈor￿ThIsatk)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
v￿ntee
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 aaM￿e5 would be unableto continuewere it notforthe
commitment shown.
13
CollectlDnsforThlrd knrtIES
Lod￿ng House Mi$5ion
Save The Child".en
la5Bow C￿l￿ren'$ 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 Beha￿0fth￿ 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