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2025-12-31-accounts

Charity Name: Strachur&StrathlachlanParishChurch(ChurchofScotland)
CharityRegistrationNumber: SC001767
CongregationReferenceNo: 201285
ContactAddress: TighnaCriche
Strachur
Argyll
PA278BY
Trustees:
KirkSession: Rev.DWallace,MrHAngus,MrsAFiddes,MrsEFraser,
MissCMontgomery,MrD McHugh, MrsSMcHugh, Mrs
M Maclauchlan,MrsENicol.
CongregationalBoard: N/A
PrincipalOflice-bearers:
Minister: Rev.Dorothy Wallace
SessionClerk MrsSIMcHugh
Clerkto theBoard: N/A
ChurchTreasurer: MrDPMcHugh
IndependentExaminer: HeatherA.Grier-BA.,FioD,MCMI.
PollSchoolhouse,StCatherines,Argyll,PA258AZ
Bankers: Co-operative Bank,
P.O.Box250,
DelfHouse,
Southway,
Skelmersdale
wN86WT

ServicesConducted CongresationalRoll
Number onRollat1'rJanuary2025 8'/
Baptisms:0 Removalsduring2021:
Weddings:3 byDeath 6
f'unerals:6 by Certificate
Othenvise
8i
Additionsbyresolution J
Number onRollat31"December2025 84

Strachur&StrathlachlanParishC
Yearended31stDecember 2025
ReceiptsandPaymentsAccount
hurc h
Unrestricted R€strict€d Endowmenl
Funds Funds Funds Total Total
202s 2025 202s 202s 2024
Receipts Note *, t f, e e
Donations 3 ,n5)r 0 20,525 18,582
Bank&Deposit interest 1,060 354 t.414 1,t94
Investmentincome 2,214 3,320 5,534 5,534
ActivitiesfbrGeneratingFunds_ Net fig. 0 0 (210)
Legacies 9,750 9,750 0
Reimbursed-PulpitSupply&Cn'cl Tax 7,346 7.346 4,488
TheGuild 900.0,1 900 '752
40,895 4.5"74 45.469 30,339
Grants:
Presbytery Alleviate Poverty 0 0
AugustaLamont_CowalArtProject 7,300 7,300 7,300
AugustaLamontFaith in Cowal Project 0 0 2,2t0
7,300 7,300 9.510
TotalReceipts 40,895
rr.874
- 52.769 39.849
Unrestricted Restricted Endowment
Funds Funds Funds Total Total
2025 2025 2025 2025 2024
s *. f f t
Payments
Costsofgenerating frtnds 0 0 0
Charitable activities 25.203 1,978 2'7,181 2t,385
Fabric repairs&maintenance )2,656 4,970 t7,625 2,815
OtherPa)'ments 0 10,315 10,315 9,t22
TheGuild 760 760 88r
TotalPayments .17,85e
t8,023
5\Re' 1l)n',
ExcessofReceiptsoverPa),.mentsforthe
year before transfers 303',1 (6,149) (3,1r3) 5,64',7
Transfers (r,827|1,827 0
ExcessofReceiptsoverPayments
fortheyear
l2t0 (4,322) (3,113) s.647

U nrestricted U nrestricted Restricted Endowment
Funds Funds Funds Total Total
2025 2025 2025 2025 2021
Note
*
I I s f
Bank&DepositBalances
Bank&Church ofScotland InvestorsTrust
DepositBalancesatlst Jan2024
) 41,928 20,3s8 65,286 59,639
Movementin year
ExcessofReceiptsoyer Payments fortheyear
including tlansfers
1,210 -4,322 -3,1',I3 5,641
Bank&ChurchofScotland InyestorsTrust
Deposit Balances at3lstDec2024 46,137 16,036 62,173 65,286
InvestmentsMarketValue
at 3lst Dec 2024
ChurchofScotland Income Fund 7))1A 32,234 31,300
ChurchofScotlandGroMhFund 26,316
58.550
169,t93
t69,193
le5,50e,-
227,743
l!1i00
2t2,600
Totalf,'unds 104,687185,229 - 2E9,916 277,886
Assets
GiftAidReceivable 265 265
Liabilities
(32) (32)

MovementsinFunds
AtI'r Jan At3l'tDec
Unrestricted funds 2025 Receipts Payments Transfers 2025
s I f f, f
BalancesatBank
General Fund t0,r2s 34,140 24,8',12(r1,077) 8,316
Reserve Fund 155q 1))g 00 6,788
FabricFund 5,710 3,403 t2,6s6
9,250
5,',z07
Benevolent Fund 534 123 33t 0 32'l
r9.928 40,895 37,8s9 (1,827) 21,137
BalancesAtCh.ofSc.
InvestorsTrust Dep'tFund
General Fund 10,000 10,000
Reserye Fund 15,000
44,928
_rq!9r 37,85e(1,84) 15,000
46,137
Atl"Jan At31"1Dec
Restricted funds 2025 Receipts Paymetrts Transfers 2025
f f f, c f
Balance atBank
CrawfordBequest Fund 6,132 3,674 6,948 0 2,858
FaithinCowalFund 4,062 0 1,901 0 2,161
GuildFund 474 900 760 0 6r3
CowalArtProject 1,691 7,300 . 8,414 11827 2,404
_
12,358 tt,874 18,023 t,827 8.036
BalancesAtCh. ofSc.
InvestorsTrustDep't Fund
Cra\a.ford BequestFund E,000 8,000
20,358 _1t,84 _
t8,023
t827 t6,036
Totalfunds 65,286 52,769 55,882 62,1',73

walArtProject Fundsto maintain operation Fundsto maintain operation ofthe ArtProject. ofthe ArtProject.
to the Accounts UnrestrictedRestrict€d Endowment
(cont'd) Funds Funds Funds Total Total
2025 2025 2025 2025 2024
alysis of Donations ff,f, i c
WIOScheme(nonGiftAid) 0 0
GiftAidDonations 4.120 4,120 4,3t2
Ordinary Offerings(OpenPlate) 6,394 6,394 6.326
OtherOflerings,Donations etc 6,426 0 6,426 4,516
TaxRecoYered onGiftAidDonations 2,s86 2,s86 2.827
Wedding&FuneralDonations 1,000 1,000 600
20.525 0 __:_20,525 _____l_qflz
isofPayments_
aritableactivities
Giving to Grow allocation 12,266 t2,266 8,947
Presblterydues 505 505 245
VoluntaryAdditionalStipend 0 0 0
Minister'sexpenses 145 145 472
MinisterialAssistance 983 983
Pulpit supply 4,714 4,7t4
Council Tax 2,606 2,606 ,?q'l
Heat andlight 988 t,465 1,697
lnsurance t,928 989 2,9t6 2,658
Life&WorkMagazine(Net) 0 t65
Organ&music 318 378 756 720
Printing,stationery andpostage 90 90 35
Otherexpenses 600 135 735 29s
___2s203-_)-%- _j__?7,t81 ____2.!t!t
to the Accounts(cont'd)
herpayments
Faithin Cowal Project 1.901 1,901 706
CowalArtProject 8,414 8,414 8,416
Purchaseofassets 0 0 0
Purchaseofinvestments 0 0 0
0 10-315 - l0.il5 9.122

7.CollectionsforThirdParties 202s 2024
*. f,
ChristianAid l8l 323
Shelter (Scotland) 120
Crossreach 115
CoS_NkhomaMission 1,900
Cancer ResearchUK 139
Parkinson'sUK 8'7s
D.E.C.-Myanmar 120
SavetheChildren 132
AlSharooqBlindSchool 240
_3,335. ___9.!q.

CAPITALACCOLINT 2025 2024
f L
Costofinvestments held 101,562 i9J-562
Marketvalueofinvestments held 227.743 212.600
Cost Market Value
(madeupof) (attimeof
purchase)
2025
2024
UnrestrictedFunds L f. f.
ReserveFund:
2,028 units, ChurchofScotland InvestorsTrust
IncomeFund 19,902 23,099 22,430
2,925 units, ChurchofScotland InvestorsTrust
GrowthFund 8,900 20,124 _J8'99?
28,802 43,223 41,091
Fabric Fund:
802 units, ChurchofScotland Investors Trust Income
Fund 9,993 9,r35 8,870
900 units, ChurchofScotland Investors TrustGrowth
Fund 4,995 6,192 5,',
14,988 15,327 14,612
TotalvalueofunrestrictedCapital Funds 43,790 s8,550 ss,703
RestrictedFunds
CrawfordBequestFund:
24,592 units, ChurchofScotlandInvestorsTrust
GrowthFund 63,772 169,193 156.897
107"562 227.743 2t2.600

REVENUE ACCOTINT 2025 2024
L L
UnrestrictedFunds
ChurchofScotland Investors Trust Deposit Fund:
General Fund 10,000 10,000
ReserveFund 1L0!q _15,000
25,000 25,000
RestrictedFunds
ChurchofScotland lnvestors Trust Deposit Fund:
CraldordBequestFund 8,-00Q 8,000
TotalvalueofRevenueAccount 33,000 ___-i3,999.

Co-Operative Bank -Account No.**+585 2025 2024
f. L
UnrestrictedFunds:
General Fund 8,316 10,12s
ReserveFund 6,788 3,559
Fabric Fund 5,707 s,710
Benevolent Fund s34
2t,137 19,928
RestrictedFunds:
CrawfordBequestFund 2,858 A 11)
FaithinCowalFund 2,161 4,062
GuildFund 613 474
CowalArtProject 2,a07 1,691
_
8,036 12,358
TotalvalueofFundsheldatBank f29.173 f32.286
Budget
Strachw&Strathlachlan Parish Church (ChurchofScotland)
GENERAI.FLTNDBUDGET BUDGET AC'TUAL BUDGET
INCOME 2026 2025 2025
Offerings: fr f
GiftAidDonations
Ordinary Offerings(Open Plate)
OtherOfferings,Donationsetc
Gift Aid&GASDSTax Recovered
4,s00
6,500
2,000
2,500
4,120

6,394
2,503
2,s86
4,500
6,s00
1,500
2,500
15,500 15,602 15,000
OtherOrdinaryGeneral Income:
WeddingandFuneral Donations 500 1,000 500
DepositFund/BantInterest 600 442 500
Activitiesforgenerating funds_Netfig. 1,500 0 1,500
Legacies/Grants 0 500 0
ReimbursementsPulpitSupply;Council Tax 1,300 7,346 5,000
3,900 9,288 7,500
Total OrdinaryGeneral Income 19,400 24,890 22.500
EXPENDITURE 2026 2025 2025
NationalMinistryandMission&Wider Work: f. f
Giving to Grow 13,805 t2266 12,266
PresbyteryDues 895 505 368
14,700 12,777 12,634
Local StaffingCosts:
Minister'sExpenses 200 145 100
MinisterialAssistance 0 652 0
PulpitSupply 0 4,714 4,000
200 5512 4,100
BuildingCosts:
ManseCouncil Tax 1,000 2,606 2,500
HeatandLight 1,200 988 1,500
InsuranceofChurchandManse 2,500 1,928 2,000
Maintenanceof Equipment 400 378 400
5,100 5,900 6,400
LocalCongregationalPurposes:
CowalArtProjectcontribution 0 1,827 0
Printing,Stationery, Photocopying, Software,etc 100 90 50
OtherExpenses(includingHallrents) 400 600 400
500 2,5t7 450
Total OrdinarvGeneral Expenditure 20,500 26,699 23,584
SURPLUS(DEFICIT)FORYEAR -f,r.r00 -f1.809 -f1.084