## **The Church of Scotland Strathaven Avendale Old and Drumclog Memorial Parish Church**
**Trustee's report and financial statements**
**for the year ended 31 December 2025**
**Congregation No: 171166**
## **Charity No: SC001956**
**Strathaven Avendale Old and Drumclog Memorial Parish Church Trustees’ Report Year ended 31 December 2025**
The trustees present their annual report and financial statements of the charity for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accounting policies set out in page 15 to the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 1 January 2019.
## **Objectives and Activities**
The Church of Scotland is Trinitarian in doctrine, reformed in tradition, and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Avendale and Drumclog is a thriving church with many activities outside the normal worship services. These include House groups/bible study, prayer groups online and in person, 40 day bible/prayer events. A Good Friday day of prayer takes place as well as a variety of services at Christmas including lessons and carols and ‘Christmas in the Country’. Bethany group continues, providing weekly support for bereaved and lonely folks. Other activities include Haven coffee weekly, craft clubs, prayer walks, Christian Meditation Services through Take Time (held in the Church Sanctuary and also the comfort of a member’s house) and Drumclog Guild. These activities are only some of the many that take place across Avendale and Drumclog throughout the year and provide examples of the vibrancy within Congregational life.
Avendale & Drumclog present a show on local radio each week, hosted by the minister or elders and focused on Christian music and comment.
We also host over 12 external groups in the church on a regular basis – an opportunity to get alongside secular groups with our witness.
We give to a number of Christian charities and organisations including MAF, Sat7,HHI, Tearfund, Loaves & fishes.
A strategic plan has been produced for the years 2025 – 2030 with revised objectives for the working groups – each objective linked to the five marks of mission.
Page 2
## **Achievements and Performance**
Several events have been run in the last year to foster hospitality within and to reach-out to those outside the church. These include a hospitality ‘season’ during which many members of the congregation ran fellowship lunches or meals in their homes. In addition, a soup and sandwich invitation Sunday was organised.
Larger centrally organised events included a hugely successful community Sunday Steak Pie lunch at Drumclog and ‘Street Food Sunday’ at Avendale (with 6 different meal options and a lot of visitors). These were ideal opportunities to invite friends and neighbours.
We continue to work closely with 2 of the local primary schools where there is a real need for help and support. Currently 20 volunteers from the church assist in several areas and greater involvement is planned in the coming year. We also provide transport for the schools and parents to attend Christmas, Easter and end of term services in our church.
To further expand on this support, a Community Engagement Worker (CEW) started in 2025 and is developing, and it is good for us to continue to support and encourage this role through prayer and by practical help.
Haven Coffee is held in a weekly basis and having started in the spring of 2022, our lovely happy Haven time has continued to be sustainable and successful for both church fellowship and outreach to the local area of Strathaven and beyond. An autumn donation in 2025 from our weekly financial gifts benefitted the charity of Provost Margaret Cooper which supports Sense Scotland as well as Guide Dogs for the Blind Association and another six local charities. A book stall is on offer weekly as well as on occasion plants and cuttings for the green fingered. Dogs are always welcome, and many appreciate their company and cuteness. Christians Against Poverty (CAP) have been available for consultation during the year.
In 2025 our 40 Days of Prayer was based on the Gospel of Mark. Six different writers from our congregation prepared the Blog commentaries, and six different readers from our congregation recorded the daily scripture readings and blog. Over two hundred journals were prepared and distributed. The intention, and hope, is that everyone in the congregation took part. The Home Groups also used the materials as the basis of their weekly studies. In 2026, we are repeating the 40 Days of Prayer based on Paul’s “Letters from Prison”.
In the last two years we have been aware that people from outside our church are joining us, using our material for the 40 Days of Prayer. Some live in remote places with little local fellowship. We, therefore, want encourage members to let others know about the website link so that they can join us.
2025 also saw the return of the Mark Drama. Over two hundred people attended the drama over the two days when it was held in November. The majority of the cast was from within our own Congregation and we are indebted to the Director and external volunteer who played the key role of Jesus.
Over the last year we were blessed to see the development of our Men’s Ministry through our Men’s Breakfast, Men’s Connect (aimed at the 40ish age group) and Sage (providing a social group for the “slightly older men”).
Page 3
The Women’s Ministry continues to go from strength to strength through the Women’s Connect Group.
Pastoral Care is recognised as being a fundamental element in relation to the wellbeing of the congregation of Avendale and Drumclog Parish Church.
The numbers attending Sunday Worship have been steadily growing throughout 2025. In addition, there are also increasing numbers who have connected with the church through initiatives such as Haven Coffee, Messy Church, Bethany, Kintsugi, and other established and well attended groups within the church ‘umbrella’. The work of these groups will be further amplified within other Group Reports.
Pastoral Care is provided to all members of the congregation, in addition to those who are not formal members, but who attend Church on a regular basis. It is appropriate that Pastoral Care is provided to members by elders and suitably experienced visitors drawn from the congregation.
There are a number of activities available for the younger members of the congregation to take part in and we are blessed to have a range of volunteers to provide these. These include His Kids and Teen Time as part of our Sunday morning worship, monthly Haven Hangout for Primary 6 children and above and a Study Support Zone to provide support to the Secondary School pupils as they prepare for prelims and final exams.
There are also new activities being provided at Drumclog with the creation of a Sunday School during morning worship and Drumclog Tots for the youngest members of the congregation which provides a space for new mums to meet
## **ROLL STATISTICS**
The Statstical Return for the year ended **31 December 2025** showled the following
Number on the Roll as at **1 January 2025 419**
|Number on the Roll as at**1 January 2025**|**419**|
|---|---|
|**Removals:**By Death|5|
|By Certificate|0|
|Otherwise|0|
|**Total**
|**5 (-)**|
|**Additions:**By Profession|3|
|By Certificate|2|
|By Resolution or Kirk Session 5||
|**Total**
|**10 (+)**|
|Number on Roll as at**31 December 2025:**|**424**|
Page 4
## **Financial Review**
The principal source of income is from weekly offerings. Income from offerings for the year amounted to £117,636 (2024 £117,360) an increase of 0.24 %.
The Kirk Session, through the Treasurer and Finance Committee, is responsible for the financial affairs of the Church. Each year the congregation has to pay a Giving to Grow amount to the Church of Scotland and Presbytery Dues to the Presbytery of Forth Valley and Clydesdale. In 2025 these amounts were £81,741 to Giving to Grow and £2,827 to Presbytery. The former is paid by monthly Standing Order, and the same arrangements will remain in place to pay amount in respect of Giving to Grow for 2026. To ensure that the Kirk Session and congregation are kept informed of the financial state of affairs the Treasurer issues a budget update at each Trustees meeting as well as ad-hoc updates as and when required throughout the year.
The contribution to Giving to Grow is used to pay 100% towards the cost of the ministry allocated to Avendale and Drumclog. In addition to this the contribution also goes towards the cost of ministry in other places. This is helping to support and sustain congregations who are not currently in a position to cover the cost of the ministries allocated to them. All congregations are also paying a contribution towards shared activities – that is this activities, programmes and services provided by the Church nationally.
Fabric expenditure across our three buildings (Avendale, Drumclog and Church Manse) is in line with previous years and the majority of expenditure continues to be incurred on our statutory duties under Health and Safety and Fire Risk Management. During 2025 we experienced a number of issues with the Biomass Boiler at Avendale and through consistent liaison between the Fabric Convener and our supplier we have been able to get to the root cause of these and are now providing reliable heating to Avendale. The cost of such repairs is offset by the ability to claim RHI from the Government Scheme and removes the risk of the Church being exposed to volatile fossil fuel costs.
## **Risk Management**
Avendale is an aging building that requires routine repairs and maintenance. To ensure this is achieved a fabric fund has been generated and an annual budget assigned to meet ongoing maintenance costs.
Avendale and Drumclog have an aging congregation, although a number of new younger members joined the Church over the last year, which could impact on future offerings and the ability to benefit from gift aid as they drop out of tax. Regular income monitoring is carried out and reported to the Kirk Session at each meeting to allow action to be taken as appropriate.
## **Reserves Policy**
The charity trustees have considered the reserves required and have taken into account their current and future liabilities. It is the Trustees’ policy to hold reserves of approximately 6 months expenditure including designated funds. At the year end the Church held unrestricted funds of £324,666 of which £35,843 had been designated for fabric fund and £186,450 has been designated for specifc projects as agreed by the trustees and £23,864 to the worship fund. The other groups funds total £6,343 and the remaining balance of £72,166. The church also held £100,642 of restricted funds which have been provided for the purposes specified in Note 13.
Page 5
## **Strathaven Avendale Old and Drumclog Memorial Parish Church Trustees’ Report (cont) Year ended 31 December 2025**
## **Structure, Governance and Management**
The congregation is a registered charity, number SC001956 and is administered in accordance with the terms of the Model Deed of Constitution (or Deed of Constitution (Unitary Form)) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.
Avendale and Drumclog Church is administered in accordance with the Unitary Constitution.
Although there are two places of worship, Avendale and Drumclog is one church, with one Minister, one Kirk Session, and one congregation.
Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.
The Kirk Session which meets six times a year is responsible for spiritual and temporal affairs of the church. Meetings to deal with specific issues as they arise may also be called during the year. The Kirk Session is made up of Work Groups and committees, namely: Prayer and Worship, Mission and Discipleship, Pastoral, Youth and Families, Finance, Fabric, Communications and Church and Community. These enable the Kirk Session to progress work efficiently.
Page 6
## **Strathaven Avendale Old and Drumclog Memorial Parish Church Trustees’ Report (cont) Year ended 31 December 2025**
## **Reference and Administrative Information**
## **Trustees**
**Kirk Session** (with date of Ordination and Admission)
Rev Calum M Stark, Moderator (2011/2021)
Mr Angus Allan (1990/2021) Mr Hugh M Campbell (1997) Mrs Margaret A Douglas (1995) Mr Victor Garvie (1990) Mr Ian Gow (2006) Mrs Barbera Grant (1998) Dr Murray Herbert (2021) Mr William Kirkland (1991) Mr Keith H Mackenzie (1995) Mr David M McAlpine (1993) Mrs Margaret Miller (2004) Mrs Mary B Moore (1989) Dr Irene Pepperell (1993) Mrs Dyan Spence (2021) Mr Neil D Spence (2021) Mr Ian Stewart (1998/2002) Mr Peter Williams (1998/2021)
Mrs Sandra Allan (1993/2021) Mr Ian G Douglas (1995) Mrs Doreen Frew (2009) Mr Ian S Gibson (1990) Mrs Renie Gow (2006) Mr Marshall Harkness (1983) Mrs Anne Herbert (2021) Mrs Lorna Lennox('03/2021) Mr Christopher Macrae ('04/2021) Mr Daniel Miller (1984) Mrs Muriel M Mitchell ('89/1995) Dr David Moreland ((1994/2021) Miss Janette W Smith (1990) Mrs Mary M Spence (1998) Mr William B Steele (1990) Mrs Christine Ward (2004)
Page 7
## **Principal Office-bearers**
Minister: Session Clerk: Church Treasurer:
Rev Calum M Stark Dr David Moreland Mr Neil D Spence
## **Principal Office**
Avendale Old Parish Church 59A Kirk Street Strathaven ML10 6LB
## **Charity No: SC001956**
## **Independent Examiner**
Fiona McMurray FMAAT 29 Hamilton Street Saltcoats KA21 5DT
## **Bankers**
Royal Bank of Scotland Hamilton ( C ) Branch Palace Towers Palace Grounds Retail Parl Hamilton ML3 6AD
Page 8
**Strathaven Avendale Old and Drumclog Memorial Parish Church Trustees’ Report (cont) Year ended 31 December 2025**
## **Trustees’ Responsibilities in Relation to the Financial Statements**
The charity trustees are responsible for preparing trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the method and principles in the applicable Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information on the congregation's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the Trustees and signed on their behalf,
**Dr D Moreland, Session Clerk**
**24 April 2026**
Page 9
## **Strathaven Avendale Old and Drumclog Memorial Parish Church Independent Examiner’s Report to the Trustees of Strathaven: Avendale Old and Drumclog Memorial Parish Church Year ended 31 December 2025**
I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 11 to 22.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 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 is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner’s statement**
In the course of my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Fiona McMurray FMAAT Independent examiner Anderson MacDonald 29 Hamilton Street Saltcoats KA21 5DT
Date: 24 April 2026
Page 10
## **Strathaven Avendale Old and Drumclog Memorial Parish Church Statement of Financial Activities Year ended 31 December 2025**
|**Unrestricted**
**Funds**
**2025**
**£**
**Income and endowments**
**from:**
**Note**
Donations and legacies
**1**
156,186
Charitable activities
**2**
-
Other trading activities
**3**
17,134
Investments
**4**
4,657
Other
**5**
-
**Total income**
177,977
**Expenditure on:**
**6**
Raising funds
114
Charitable activities
176,629
Other
2,472
**Total expenditure**
179,215
**Net income/(expenditure)**
**before gains and losses on**
**investments**
1,238
-
Net gains/(losses) on
investments
-
**Net income/(expenditure)**
1,238
-
Transfers between Funds
- 610
**Net movement in funds**
1,848
-
**Reconciliation of funds:**
Total funds brought forward
326,514
**Total funds carried forward**
**324,666**
**Note**|**Restricted**
**Funds**
**2025**
**£**
32,309
-
-
-
1,586
33,895
-
25,265
-
25,265
8,630
-
8,630
610
9,240
91,402
**100,642**|**Total**
**2025**
**£**
188,495
-
17,134
4,657
1,586
211,872
114
201,894
2,472
204,480
7,392
-
7,392
-
7,392
417,916
**425,308**|**Unrestricted**
**Funds**
**2024**
**£**
158,314
-
18,019
5,914
-
182,247
132
185,813
2,292
188,237
5,990
-
-
5,990
-
-
5,990
-
332,504
**326,514**|**Restricted**
**Funds**
**2024**
**£**
25,550
-
-
-
4,270
29,820
-
13,065
-
13,065
16,755
-
16,755
-
16,755
74,647
**91,402**|**Total**
**2024**
**£**
183,864
-
18,019
5,914
4,270
212,067
132
198,878
2,292
201,302
10,765
-
10,765
-
10,765
407,151
**417,916**|
|---|---|---|---|---|---|
Page 11
## **Strathaven Avendale Old and Drumclog Memorial Parish Church Balance Sheet at 31 December 2025**
|**Unrestricted**
**Funds**
**2025**
**Note**
**£**
**9**
8,985
318,903
**327,888**
**10**
(3,223)
**(3,223)**
Creditors falling due after more than one year
-
**324,665**
**13**
-
-
324,665
**324,665**
**Current Assets**
Debtors
**Total charity funds**
**Net Current Assets**
**Total Current Assets**
**Liabilities**
Creditors falling due within one year
Unrestricted income funds
**The funds of the charity:**
**Net Assets**
Endowment funds
Restricted income funds
Cash at bank and in hand|**Restricted**
**Funds**
**2025**
**£**
-
100,642
**100,642**
-
**-**
-
**100,642**
-
100,642
-
**100,642**|**Total Funds**
**2025**
**£**
8,985
419,545
**428,530**
(3,223)
**(3,223)**
-
**425,307**
-
100,642
324,665
**425,307**|**Total Funds**
**2024**
**£**
11,096
413,766
**424,862**
(6,947)
**(6,947)**
-
**417,915**
-
91,402
326,513
**417,915**|
|---|---|---|---|
The accounts were approved by the trustees on 24 April 2026 and signed on their behalf by:
Dr David Moreland Mr Neil D Spence
Clerk to the Session Treasurer
Page 12
## **Strathaven Avendale Old and Drumclog Memorial Parish Church Statement of Cash Flows Year ended 31 December 2025**
|**Note**
**Net cash used in operating activities**
**14**
**Cash flows from investing activities:**
Interest and dividends
Proceeds from sale of investments
**Net cash provided by investing activities**
**Cash flows from financing activities:**
Repayment of borrowings
**Net cash provided by financing activities**
**Change in cash and cash equivalents in the**
**year**
Cash and cash equivalents brought forward
**Cash and cash equivalents carried forward**|**Total**
**Funds**
**2025**
**£**
5,779
4,657
-
4,657
-
4,657
10,436
425,564
436,000|**Total**
**Funds**
**2024**
**£**
14,127
5,914
-
5,914
-
5,914
20,041
405,523
425,564|
|---|---|---|
Page 13
**Strathaven: Avendale Old and Drumclog Memorial Parish Church Year ended 31 December 2025**
## **Accounting Policies**
The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below.
## **Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the UK 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, defined as follows.
Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.
Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income there from is used for the purpose defined in accordance with the objects of the charity.
Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.
## **Incoming resources**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
## **Donated services and facilities**
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer time of congregation members is not recognised.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised as expenditure in the period of receipt.
## **Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
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## **Strathaven: Avendale Old and Drumclog Memorial Parish Church Year ended 31 December 2025**
## **Fixed Assets**
The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church, halls and manse, vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the Statement of Financial Activities in the period in which the liability arises.
## **Investments**
Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year.
## **Taxation**
Avendale Old and Drumclog Memorial Parish Church is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities.
Page 15
## **Strathaven Avendale Old and Drumclog Memorial Parish Church**
## **Notes forming part of the financial statements for the year ended 31 December 2025**
|**1**
**Donations and Legacies**
Offerings
Tax recovered on Gift Aid
Legacies
Congregational organisations
Donations - 3rd party
Other
**2**
**3**
RHI - Ofgem
**4 Investment income**
Deposit interest
**5 Other income**
Grants
Insurance Claim
Coffee mornings etc
**Income from charitable activities**
Weddings and funerals
Hall Lets
**Income from other trading activities**|**Unrestricted**
**Funds**
**2025**
117,636
26,885
-
8,885
2,530
250
156,186
-
-
-
8,784
8,350
17,134
4,657
4,657
-
-
-|**Restricted**
**Funds**
**2025**
-
-
-
-
19,942
12,367
32,309
-
-
-
1,586
1,586|**Total**
**2025**
117,636
26,885
-
8,885
22,472
12,617
188,495
-
-
-
8,784
8,350
17,134
4,657
4,657
-
1,586
1,586|**Unrestricted**
**Funds**
**2024**
117,360
25,213
-
10,691
3,113
1,937
158,314
-
-
-
8,306
9,713
18,019
5,914
5,914
-
-
-|**Restricted**
**Funds**
**2024**
-
-
15,000
-
10,550
-
25,550
-
-
-
-
-
-
-
-
-
4,270
4,270|**Total**
**2024**
117,360
25,213
15,000
10,691
13,663
1,937
183,864
-
-
-
8,306
9,713
18,019
5,914
5,914
-
4,270
4,270|
|---|---|---|---|---|---|---|
Page 16
## **Strathaven Avendale Old and Drumclog Memorial Parish Church**
## **Notes forming part of the financial statements for the year ended 31 December 2025**
|**6**
**Raising Funds**
Offering Envelopes
**Charitable Activities**
Ministries & Mission Allocation
Presbytery Dues
Minister's Expenses
Pulpit Supply
Other salary costs
Pension costs
Fabric Repairs & Maintenance
Rent, water rates and council tax
Other Buildings Costs
Church Office Expenses
Advertsing and promotion
Organ & Music
Church organisations
Cleaning Costs
Other expenses
**Other expenses**
Sundry expenses
**Total**
**Analysis of Expenditure**|**Unrestricted**
**Funds**
**2025**
114
114
81,741
2,827
1,008
450
5,020
-
28,296
3,640
21,389
3,494
82
1,909
10,766
14,960
1,047
176,629
2,472
2,472
179,215|**Restricted**
**Funds**
**2025**
-
-
-
-
-
-
-
-
14,563
-
-
273
-
-
10,429
-
-
25,265
-
25,265|**Total**
**2025**
114
114
81,741
2,827
1,008
450
5,020
-
42,859
3,640
21,389
3,767
82
1,909
21,195
14,960
1,047
201,894
2,472
2,472
204,480|**Unrestricted**
**Funds**
**2024**
132
132
79,056
2,595
1,040
-
3,280
-
44,589
3,440
22,499
3,417
937
1,814
9,381
11,819
1,946
185,813
2,292
2,292
188,237|**Restricted**
**Funds**
**2024**
-
-
-
-
-
-
-
-
4,270
-
-
305
-
-
8,490
-
-
13,065
-
-
13,065|**Total**
**2024**
132
132
79,056
2,595
1,040
-
3,280
-
48,859
3,440
22,499
3,722
937
1,814
17,871
11,819
1,946
198,878
2,292
2,292
201,302|
|---|---|---|---|---|---|---|
Support costs have not been separately identified as the trustees consider there is only one charitable activity. Therefore support costs relate wholly to that activity and have not been separately identified.
Page 17
## **Strathaven Avendale Old and Drumclog Memorial Parish Church**
## **Notes forming part of the financial statements for the year ended 31 December 2025**
|**7**
**Staff costs and numbers**
Salaries and wages
Social security costs
Pension - staff workplace pension
The average number of employees during the year|**2025**
**£**
5,020
-
-
5,020
was as follows:|**2024**
**£**
3,280
-
-
3,280|
|---|---|---|
|Administration
Music staff
Premises maintenance|**2025**
**Number**
0
1
0
1|**2024**
**Number**
0
2
0
2|
|---|---|---|
No employee had employee benefits in excess of £50,000 (2024 nil)
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review, the minimum stipend was £32,433 and the maximum stipend (in the fifth and subsequent years of service) £39,856
## **8 Trustee Remuneration and Related Party Transactions**
During the year 1 trustee received reinmbursed expenses of £4,672 (2024 £4,651). This relates to the Minister's expenses and manse council tax.
No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
During the year a total of £36,718 (2024 £35,253.92) was donated to the congregation by trustees.
Page 18
## **Strathaven Avendale Old and Drumclog Memorial Parish Church**
## **Notes forming part of the financial statements for the year ended 31 December 2025**
## **9 Debtors**
**----- Start of picture text -----**
2025 2024
£ £
Gift Aid Tax Refund Due 5,529 6,938
Accrued Income 1,313 2,268
Investments - -
Other 2,143 1,890
8,985 11,096
Creditors
2025 2024
£ £
Accruals 2,582 6,189
Other 641 758
3,223 6,947
**----- End of picture text -----**
## **10 Creditors**
## **11 Analysis of Net Assets Among Funds**
|Current Assets
Current Liabilities
**Net assets at 31 Dec 2024**
Current Assets
Current Liabilities
**Net assets at 31 Dec 2025**|**General**
**£**
333,460
(6,947)
326,513
**General**
**£**
327,888
(3,223)
324,665|**Designated**
**£**
-
-
-
**Designated**
**£**
-
-
-|**Restricted**
**£**
91,402
-
91,402
**Restricted**
**£**
100,642
-
100,642|**Total**
**£**
424,862
(6,947)
417,915
**Total**
**£**
428,530
(3,223)
425,307|
|---|---|---|---|---|
## **12 Volunteers**
In common with all congregations of the Church of Scotland the congregation benefits from the contribution made by volunteers who give their time and talents willingly for the benefit of the Church. The areas of congregational life which rely on the contribution of volunteers are many and varied and much of the activity would be unable to continue were it not for the commitment shown.
Page 19
## **Strathaven Avendale Old and Drumclog Memorial Parish Church**
## **Notes forming part of the financial statements for the year ended 31 December 2025**
## **13 Movements in Funds**
|**Restricted funds**
Millennium
Roof Fund
Fence Fund
Russell Bequest
Brooks Bequest
David Fund
Website Donation
Manse Kitchen Fund
Jean Campbell Bequest
**Unrestricted funds**
Designated Fabric Fund
Designated Worship Fund
Designated: Dr George Morris Bequest
Avendale Guild
Bethany Group
Drumclog Kirk Guild
General Fund
**Total funds**|**At 1 January**
**2025**
**£**
2,133
-
-
2,000
54,290
17,945
34
-
15,000
91,402
35,703
29,286
186,450
227
5,553
2,444
66,851
326,514
417,916|**Incoming**
**Resources**
**£**
-
938
648
-
-
19,942
-
12,367
-
33,895
-
250
-
-
6,133
2,752
168,842
177,977
211,872|**Outgoing**
**Resources**
**£**
-
(1,188)
(508)
-
-
(10,429)
(273)
(12,867)
-
(25,265)
-
(5,672)
-
-
(7,797)
(2,969)
(162,777)
(179,215)
(204,480)|**Transfer**
**between funds**
**£**
-
250
(140)
(2,000)
(54,290)
71,290
-
500
(15,000)
610
140
-
-
-
-
-
(750)
(610)
-|**At 31 Dec**
**2025**
**£**
2,133
-
-
-
-
98,748
(239)
-
-
100,642
35,843
23,864
186,450
227
3,889
2,227
72,166
324,666
425,308|
|---|---|---|---|---|---|
## **Purposes of Restricted Funds**
Millennium - to support Charities as recommended by the Trustees.
Russel Bequest Brooks Bequest David Fund - funds for youth, children and outreach activities Website
Jean Campbell Bequest Manse kitchen Fund - Draw down to repair Manse Kitchen Fence Fund - Insurance claim to repair fence
Roof Fund - Insurance claim to repair roof
## **Purposes of Designated Funds**
Fabric Fund: The Trustees have set aside funds for the maintenance of the church property.
Organ Fund renamed Worship fund in March 2022 and will be used for the advancement of worship at both Avendale and Drumclog
Dr George Morris Bequest: to be allocated to specific projects as agreed by the Trustees.
## **Transfers**
Russel Bequest, Brooks Bequest and Jean Campbell Bequest (totalling £71,290) to be directed to the David Fund for the purposes of funding the Community Engagement agreed by the Kirk Session as per Minutes from meeting held on Tuesday 25th March 2025 at 7:30pm.
Roof Repairs £250 transfer from General fund to cover cost of repair as insurance claim never covered the full cost.
Manse Kitchen Fund £500 from general fund as draw down did not cover the full cost.
Designated Fabric Fund £140 transferred from Fence Fund as the remaining amount left over from insurance claim after all costs paid.
Page 20
## **Strathaven Avendale Old and Drumclog Memorial Parish Church**
## **Notes forming part of the financial statements for the year ended 31 December 2025**
## **14 Reconciliation of net movement in funds to net cash flow from operating activities**
|Net movement in funds
Decrease (Increase) in debtors
Increase (Decrease) in creditors
**Net cash used in operating activities**
**15 Collections for Third Parties**
Advent 2024
Advent 2025|**2025**
**£**
7,392
2,111
(3,724)
5,779
**2025**
**£**
-
587
587|**2024**
**£**
10,765
1,169
2,193
14,127
**2024**
**£**
736
-
736|
|---|---|---|
Page 21
## **Strathaven Avendale Old and Drumclog Memorial Parish Church Appendix**
## **Funds held on behalf of the congregation by the Church of Scotland General Trustees**
|**CAPITAL ACCOUNT**
Credit Balances held at 31 December at cost
Market Value of Balances at 31 December
**REVENUE ACCOUNT**
Credit Balances held at 31 December
**TEMPORARY ACCOUNT**
Credit Balances held at 31 December|**2025**
**£**
62,228
59,714
**£**
10,291
**£**
-|**2024**
**£**
74,595
70,573
**£**
6,785
**£**
-|
|---|---|---|
Page 22