DRYMEN AND EAST LOCH LOMOND CHURCH OF SCOTLAND
[Charity no - SC004824]
FINANCIAL STATEMENTS
For the year ended 31 December 2025
Approved by the Trustees
June 2026
Drymen and East Loch Lomond Church of Scotland
Congregational number 281729

Reference and AdministratRve Information
Charity Name:
Drymen and East Lo¢h Lomond Church of Scotland
Main Street
Dr>'men
G63 OBQ
Charity Registration Number:
SC004824
Congregation Reference No..
281729
Contact Address".
Rebecca Fleniing
I l Havelock Street
Helen5burgh
G84 7HB
Trustees I Session
Rev Alex Smeed (Moderator)
Allan Annstrong
Colin O'Brien
June Bain
Marie Elder
Rebecca Fleming
Catriona Munro
Mairi Van Looy
Rosie Allan
Jean Bayfield
Rosie Walls
Editli McKirdy
Barbara Crooks
David Arinstrong
Douglas Fleming
Ann Munro
Sally Smeed
Anthony Weld Forester
Arthur Bayfield
Tom Renfrew
Principal Office-bearers
Enterim Moderator= Dr Peter Murdoch (Retired 25th September 2025)
Minister: Rev Alex Smeed (Appoinfrd 25th September 2025)
Session Clerk.. Mairi Van Looy
Church Tre3surer'. Kenneth Alexander (to January 2026), Rebecca Fleming (from January 2026)
Independent examiners
bkplus
20 Barnton Street
Stirling
FK8 INE
Bankers
The Royal Bank of Scotland plc
24 Douglas Street
Milngavie
G62 6PB
Soli¢itors
Holmes McKillop
109 Douglas Street
Glasgow G2 4HB

Trustees, Annual Report
Year ended 31 December 2025
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the tenns of the Unitary Constitution approved by the
Church of Scotland.
Recruitment and Appoinlment of Trustees
Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the
church and are chosen from those tnembers of the church who are committed Christians and considered to
have the appropriate gifts and skills. The now fully appointed minister Rev Alex Smeed, who was ele¢t¢d by
the congregation and inducted at a service in Balfron Church on Thursday 25, September, is also a member
of the Session. The Kirk Session is assisted by members of the congregation who are believed to have the
skills and commitment to contribute to the management affairs of the Church.
Organisalional Structure
The Unitary Constitution was implemented and Meetings of Kirk Session are chaired by the minister and
were held 9 times during the year. The Kirk Session is responsible for the spiritual affairs within the Church,
the financial affairs of the church and physical aspect of the ¢hur¢h buildings.
On 23, Januarv 2025 a service look place in Balfron Chuwh. linking Drymen and East Loch Lomond
Church of Scoiland wilh Fintry and Balfron Churrh of Scotland.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine. Refomied in tradition and Presbyterian in polity. It exists
to glorify God and to w'ork for the advaticement of Christ's Kingdom throughout the world. As a national
ChurGh, li 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 bcyond. Drymen is an Emerging Church and the style of worship is infotinal,
endeavouring to blend the traditional with the new. There has been a continuous tradition of Christia
Worship on the site for many hundreds of years and Drymen Church ¢cl¢brat¢d the 250 anniversary of the
church building. The ancient burial stones pre-date the present Church and bear witrjess to generations of
this community long ago. While honouring its heritage, Drymen and East Loch Lomond chU￿h rejoice5 in
a living faith, relevant for today's generation.
Achievements and Performance
Throughout the year we conlinued lo record services and made th¢m available online for the congregation
and wider communily.

Trustees, Annual Report (continued)
Year ended 31 December 2025
Morning Worship continued to be held at 10.00 am every Sunday either in person andlor online with the
fellowship of coffee after the service.
Communion Services have continued during the year on the first Sunday of every month.
Prayer.- the church is open each Friday morning from 9.30 to 12.30 for individual or communal prayer.
Rouie 66 bible study groups have continued to meet in person or online throughout th¢ y¢aT.
Drop-in Coffee mornings are held weekly and Singles lunches, normally twice a year. Both are held the
Winnock Hotel
Good Companion Lunches for aged 60 + are held on th¢ second Monday of each month and are open to the
community.
Community coffee hub in the Annex every Tuesday Morning from 10.30 am to 12.00.
We look fonvard to starting and resuming more Community event5 in 2026.
Fin#nei81 Review
Financial Statements ar¢ pr¢sent¢d in the 'R¢ceipts and Payments, format. During the year, income,
including Special Collections for other charilies of £3,30412024 - £3,678] totalled £70,73612024 reinstated
£227,899]. In the General Funds the donation income from Gift-Aid donations, Free Will Offerings and
Open Plate linelusive of Tax recoveredl was £57,462 [2024 - £55.828]' the (deficit) / surplus including
restricted funds, and revaluation of investments was (£17,222)12024 reinstafrd - £158,978], of which the
accumulated surplus in the General and Designated Reserves was £243,552 [2024 reinstated- £269,199].
Investment powers? poIKcy and performalle¢
The Trustees recognise their responsibilities for the funds of th¢ congregation. At the presenl time the
inveslmenis are held by, the Church of Scotland Investors Trust. In deference to the wishes of the General
Assembly no investment is made in companies substantially involved in the tobacco, alcohol, gambling or
arniaments industrfftes. The Investors Trust is exempt from UK Income and Capital Gains Taxes and all
distributions are paid gross.
Stewardship
The Trustees recognise that the church has come under increasing pr¢ssur¢ to cover its own needs and its
obligations to the Mission and Ministries Fund of the Church of Scotland. In order lo meet these obligations
the church has continued to Èncrease its income sufficient to Cover it5 own needs and its obligations under
Giving for Growth in 2025. It is continuing to be committed to raising funds for oiher charities -local and
those with which we have some other relationship. By developing partnerships with aid agencies and food
banks. the congregation is now more aware of the needs of others, supporting them by donations of cash and
'in kind,.

Trustees, Annual Report (continued)
Year ended 31 December 2025
Reserv¢5 Policy
At the year end the Church held unrestricted funds of £243,552 of which £162,492 designated for fabric
repairs and maintenance. The Church needs an appropriate level for a eonlingenLy [agreed at 60KI to
adequately maintain ihe original 1771 building and kcep the level of accornmodation 'fit for piirposc, The
remaining balance is £21,060. The Trustees, polic}, is to hold reseryes of between 6 and l2 months
expenditure, in addition to the designated fund.
The Church also held £1 0,208 of restricted funds, whirh have been provided for the purposes specified in
Note 2.
Risk ManagemeDt
The 'N¢NN' Church,. new-build Annex and refurbished Church, which opened on 17 April 201 I complies
with current H¢alth and Safety legislation. The Health and Safety Policy Statement was initially approved at
the Trustees meeting on 25 January 2012 and is kept under review. The church continues to manage its risks
through maintenaiiee of Risk Assessment documents.
Statement of Trustees, Responsibilities
The Trustees are responsible for preparing financial statements, which give sufficient detail to enable an
appreciat&on of the transactions of the Church during the financial year. The Trustees i)re responsible for
keeping proper accounting records, which on request must reflect the financial position of the Church at that
time. This must be done to ensure that the fAnanLial statements comply with the Charilies and Trustee
Investment {Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations
Anent Congregational Finance approved by the General Assembly of ihe Church of Scotland in 2007. They
are also responsible for safeguarding the assels of ihe Church and must take r￿￿Onable steps for the
prevention andlor detection of fraud and other irregularities.
Approved by the T￿￿te¢S and signed on their behalf,
Rebecca Fleming
Treasurer
16 June 2026

Trustees, Annual Report (continued)
Year ended 31 December 2025
Independent Examiner's Report to the Trllste￿ of Drymen East Loch Lomond Church of
Scotland
I report on the ac¢ount5 of the charity for the year ended 31 December 2025, which are set out on pages 7 to
Respective responsibilities of tru$tees and examiner
The charity's trustees are responsible for the preparation of the accounts in a¢cordan¢e with the ternis of the
Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations
2006.The charity trustees ¢onsid¢r that th¢ audit requirement of Regulation 10(1) (d) of the Accounts
Regulations does nol apply. It is my responsibility to examine the accounts as required under section 44(1}
(c} of th¢ Act and to stale whether parti¢ular matters have come to my attention.
Basis of independent examiner's Statement
My examination is carried out in ac¢ordan¢e with Regulation I l of the Charities Accounts (Scotland)
Regulations 2006. An examination includes a review of the accounting r￿OrdS 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 eviden¢e that would be required in an audit, and
consequently I do not express an audit opinion on the view given by th¢ accounls.
Independent examiner's statement
In the course of my examination, no matter has come to my attention.
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, and
to prepare accounts which accord with the accounting records and Comply with Regulation 9 of the
2006 A¢¢ounts Regulations
have not been met. or
2. to whi¢h, in my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
16 Jun¢ 2026
Roberttaylor CA
bk plus
20 Barnlon Street
Stirling FK8 INE

men and East Loch Lomond Church of S¢otland
Recei
tsandPa
ment5 Account
Year ended 31 December 2025
Unrestricted
Funds
Re5tricied
Fuuds
Total
Total
2024
Reinstated
2025
2025
2025
Recei
Note
tk)nations
57.462
57,462
55.828
149.i82
10,000
3,305
8,088
84
Transfer of Union Balance
Legacies
Aetivitie5 for Generatittg Fut&ds
Bank & Dew)sit interest
Inv¢stm¢nt tncome
2.861
7.042
84
2,861
7,042
84
67,449
67.449
226.687
Rental of premises
2,199
1199
910
Other Receipts
776
312
1,088
302
Total Rvei
1$
70.424
312
227 899
ments
Costs ofgenerating funds
Charitable activities
Governgnce costs
127
84.647
3.180
84,647
3,180
67,174
1,620
Total Pa
ments
87.958
Excess of Receipts over Payments
for the year before transfers
(17.534)
312
(17,222)
158.978
Exeess of Receipts over Payments
for the year
312
158978

men and East Loch
Lomond Church of Scotland
Statement of Balances
At 31 December 2025
Unrestricted
Funds
Restricted
Funds
Totsl
Total
2024
2025
2025
2025
Reinstated
Bank & De
osit Balances
Bank & deposit balances
brought forward
Note
262,542
1,342
263,884
104,906
Movement in year:
(Deficit)Excess of Receipts
over Payments for the year
[excl. revaluation of
investments]
(17,534)
312
(17,222)
158,978
Bank & deposit balances
carried forward
245,008
246,662
263,884
nvestments at market value
(cost £4,078)
7,098
7,098
6,657
Assets
Gift Aid Tax Recoverable
2,712
2,712
4,235
Custorncr Invoices
656
656
1,075
Liabilities
IT]depend¢nt Exatniner's fee
Supplier invoices
1,750
329
1,750
329
2,079
1,620
1,130
2.750
The accounts were approved by the Kirk Session and Financial Board on 16 June 2026
For and on behalf of the Kirk Session
Trust¢e
)J JJ-
Trustee
The notes on pages 9 to I I forn an integral part of these financial Siatements

D men and Easl Loch Lomond Chureh of Seotland
Notes to the Accounts
l Trustee Remuneration and Related Party Transactions
No trustee received any remuneration or reimbursement of expense5 during the year.
No trustee or a person related lo a trustee had any personal interest in any contracl or transaction entered
into by the charity during the year.
Movements in Funds
lJan
2025
Reillstated
31 Dec
Receipts
Payments
Adjustments
2025
Unrestricted funds
Desigm&¢ed Fabric Funds
General Futtd
170,078
99,121
5,634
(13,220)
5.107
162.492
81,060
243 552
Restricted funds
Audio Visual
8,554
8,554
719
727
208
10,208
Speetal Collections
Flower Fund
407
727
208
312
Youth worker Fund
312
8,554
Total funds
270.541
70,736
87,9581
441
253.760
Pur
s¢s of Desi
nated F nd
Fabri¢ Fund= The Trustees have set aside funds for the maintenance of the ChurLh property
Pur
ses of Restricted Funds
Spe¢ial Collections for Third Parties - Note 7
Flower Fund: This 15 a fund to provide flowers for display during services of worship, funerals and flower
festivals.
Youth Work Fund.. This is a fund to be uged to support the youth work.
3. Restricted Funds held by the General Trustees
31 Dec
2025
18,177
1,828
489,748
Consolidated Fabric Fund- Revenue
Consolidation Fabric Fund- Capithl
Consolidated Fabric Fund- Temporary
The above Funds are held by The Church of Scotland Trustees on ￿half of Drymen and East Loch Lomond
Church of Scotland. The Consolidated Fabric Fund -Temporary reflects the sale of Buchanan Manse.

men and East Loch Lomond Church of Scotland
Iyotes to the Accounts
continued
Unre$lrie¢¢d
Funds
2025
R¢stri¢ted
Funds
2025
Totsl
Totsl
2024
Reinstated
2025
4. Analysis of Donations
Schetne
10,364
24,659
12,280
10,159
10,364
24,659
12.280
10,159
8,779
29.991
9,782
6,975
301
Gift Aid t)onations
R¢¢overed on Gift Aid Donations
Ordinary Offerings Iopen Platel
Other Offerings, tknnatEons etc
57.462
57,462
55,828
5 Analysis of Payments
Costs of generatÉng funds
Offering env¢lopes
131
131
131
131
127
127
Charitable activities
Ministries & Ntission allocation
44,341
1,180
1,347
5,001
12.936
5,903
3,823
1,641
I,046
1,715
115
44,341
1,180
1,347
5,001
12,936
5.903
3,823
1,641
1,046
1,715
115
22,906
878
1,475
16,243
5.672
9.054
2.625
1,580
1,215
386
127
Presbytery dues
Minister ¢xpefjs¢s
Pulpit supply
Fabric r¢paiTS & maint¢nan¢e
Heat and light
Insurance
Other building Cost5
Church otTice expen5¢5
Orgart & musi¢
Printing, stationery and postag¢
Other expenses
5,599
84,647
5.599
84,647
5.013
67,174
Goverllance eosts
Independent examiner's fees
3,180
3,180
1,620
Other payTneDts
Purch&se of assets
Purch&se of investments
87,827
87,827
68,794
10

en and East Loch Lomond Church of Scotland
Notes to the Accounts
continued
Minister's Stipend
All Church of Sootland congregations contribute to the National Stipend FLEnd which bears the costs of all
ministers, stip¢nd5 and employeEs contributions for national insurance, pension and housing and loan
fiEnd. 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) £39,856.
CollectRons for ThArd Parties
Collections for Third Parties
2025
2024 Reinslated
Gala Chistian Hospital
Eric Liddell Foundation
Preshal Trust
Christian Aid
Erskine
Glasgow City Mission
Stsrt Up Stirling
Tear Fund
Total
321
1,334
169
535
162
188
,290
428
214
362
1,160
819