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← Strathblane Parish Church of Scotland

2025-12-31-accounts

Strathblane Parish Church of Scotland

Congregational Accounts for the year ended 31 December 2025

Congregation No: 231433 Scottish Charity No: SC007261

Strathblane Parish Church of Scotland

Trustees’ Report Year ended 31 December 2025

The Trustees present their annual report and financial statements of Strathblane Parish Church of Scotland for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accounting policies set out on pages 10 and 11 in 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 (January 2015) as amended, in accordance with the requirements of Financial Reporting Standard 102 (FRS 102).

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 througha territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. Within our own church, 2025 has seen us continue with weekly morning services in our Sanctuary, with children from Sunday Club attending for the first part of the service, before going to their own activities and learning in the Kirkrooms. The change of time for services, from 11 to 11.30 has continued throughout the year as we have a shared minister as part of our linkage with Killearn. Killearn Kirk holds its service from 10 a.m. until 11 a.m. and the minister then travels to Strathblane for 11.30. a.m. Youth work continues with Sunday Club, Messy Church, Scripture Union in the local Primary School, assemblies and end of term services for the school and a link with Strathendrick Teens which supports young people from across Balfron, Drymen, Killearn and Strathblane. A weekly Cuppa Time afternoon group continues to grow, reaching out in the community to those who might otherwise feel isolated, giving a warm, caring space to both those cared for and their carers. In keeping with our commitment to serving our community, we continue to have groups such as “Fun Hut”, a local pre - school playgroup, meeting in our Kirkrooms, and have opened the halls to the Strathendrick Pipe Band for their rehearsals when necessary. We have also allowed a “Young Scientists” group to meet in the halls, and are hosting an art class in one of our committee rooms for a pilot number of sessions. We also have a Session Member at every monthly Community Council Meeting, who reports back to Session advising us if we should be writing in support of any particular issue. The Strathendrick Pipe Band has taken on the responsibility for the Remembrance Day Parade, but we have continued to contact and coordinate those laying wreaths and the attendance of the uniformed organisations at church on the day

Minister: Our minister, Stuart Sharp, left us to take up a post in Dundee at the end of October 2025. His final date of preaching on 12'" October gave both congregations a chance to bid him, and his wife, farewell and wish him God's Blessing in his new post. Following the public reading of the vacancy procedure committee’s edict on 21s and 28" September, Ramsay Shields of St Lukes Church in Milngavie was officially appointed by Presbytery on 16!" November. On 16" November, both congregations received and announced the decision of The Vacancy Committee of Perth Presbytery. The Vacancy Committee of Perth Presbytery granted permission to the congregations of Killearn with Strathblane to call a minister on the basis of a seven-year Reviewable Tenure. The Rev Alison Britchfield and the Rev Dan Harper from the Advisory Panel were appointed to advise and support the congregations in the vacancy. A nominating committee will be drawn up from both congregations in 2026. Thanks to the intervention, on our behalf, of Killearn Session, the committee will comprise six members from Strathblane and 7 members from Killearn. We have jointly agreed on a locum to take our services until such time as a new joint minister is appointed. We are delighted that Chris Gordon agreed to take on the Locum position from the end of October, having covered for Stuart previously. He has proved already the great heart that he has for parish ministry and preaching God’s word. He divides his two pastoral days between both parishes. Worship: Sunday services are now held weekly at 11.30, and communion is held 4 times a year in both churches. We have also joined together with Killearn for joint Easter Services. The local Primary School holds two end - of - term services in church, at Easter and Christmas. This year’s outdoor Remembrance Day Service was led by St Kessogs Catholic church with members of our congregation taking part. Many of the local uniformed organisations were in attendance and, as usual, a representative of the Marines laid a wreath to commemorate Gary Wright, a local marine who lost his life in the war in Afghanistan.

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Strathblane Parish Church of Scotland

Trustees’ Report (continued) Year ended 31 December 2025

The Christingle Service continues to bring in families who may not otherwise attend church on a regular basis, and seems to grow every year. Our organist, Tamara Armstrong, provides weekly musical support for our Sunday services and, whenever her work permits, funeral cover. She is also assiduous in ensuring there is cover when she is unavailable. Our Locum, Chris Gordon has held several all - age accessible services which have been well received both here and at Killearn. Communion will continue to be held four times in the year, with our Interim Moderator presiding over the Sacrament of Communion.

Discipleship: Home Bible Studies and prayer meetings meet regularly, either in homes, or together in the Kirkrooms. The Mission and Discipleship group planned and held an excellent eight week Bible Course which was well supported by many church members. This group has also liaised with Glasgow City Mission and Start up Stirling, amongst others, to provide foodstuffs from the Harvest Sunday and Christmas gifts from the December gift service. The Fellowship Group once more hosted two very successful concerts in church in June and December. The December concert linked with the local Community choir and Secondary School. The proceeds of both went to Strathcarron Hospice. They also organised the annual Charity Christmas card sale. Support for World Mission has also continued and the weekly mid - week prayer group support this work both in prayer and financially.

Youth Work: Our young people take part in church each week for the first part of the morning service before leaving for their own time of learning in the Kirkrooms. Messy church joined together in November for a session on “Remembering” and in December decorated the church and tree for Christmas. This year our designated Scripture Union worker, Gordon Roy, partnered with the church to produce “Journey Through Easter”. A class from the local Primary School participated in the event and the whole school also took part in an Easter card competition to design the Church Easter card which is distributed throughout the parish.

The Guild: Sadly, The Guild has had to cease meeting here in Strathblane as, although there were many members, the Guild were unable to find enough members to take on the necessary roles of President, Treasurer and Secretary.

Elders: Elders continue to keep up personal contact with members of their districts and also attend regular Session meetings. Both Session Clerks liaise with one another and have a very happy and productive partnership. lan Mills, our Presbytery Elder, keeps the Session well informed of Presbytery meetings and his reports and his forwarding of relevant parts of the weekly Presbytery Round Ups are extremely helpful.

Other Services: Once more, we were able to hold our Harvest in October and the congregation responded very well with food donations and financial gifts. A great response was given to the appeal for toys and gifts at Christmas and these were distributed to two charities, Glasgow City Mission and the Salvation Army. Membersof the community again joined together with several church members to make up an ever - growing collection of Blythswood Christmas boxes. This massive effort is co-ordinated, and overseen by a dedicated church member whose house is all but consumed by boxes before the delivery. This year we were delighted that others were able to help.

Stewardship: Our day of giving this year was 8" May.

World Mission: The Church supports a number of Missionaries serving overseas with prayer and financial support w orkheneverwith us.possible. This year three of our partners were able to come to church to share details of their missionary

2

Strathblane Parish Church of Scotland

Trustees’ Report (continued) Year ended 31 December 2025

Achievements and Performance

Our congregation continues to support, both its minister, and each other, and the bonds of Fellowship strengthen withone another.every passing week. A time of fellowship after church over tea and coffee gives all a chance to catch up with Our Fabric Convenor, Keith Hyam has, together with an appointed group, taken on the task of putting together proposals for what will happen to the Manse and surrounding land going forward. This is an onerous task and any decision has to be approved by the General Trustees. We have been able to continue our Flower Ministry with several members of the congregation, not only supplying flowers, but also arranging them in the sanctuary for each Sunday Service. Jean Strachan, as treasurer, is invaluable. Her abilities with the finances of the church mean that our accounts are meticulously detailed and correct. The role of Safeguarding Officer has been taken up by Jane Young and she has proved to be extremely able and conscientious in the post. Once more we, as a congregation here and in Killearn, face a time of change. We know, however, that we can rely on God's continued guidance and care for us in all we face in the year ahead.

Financial Review

The offerings in the year were £40,721 (2024: £42,350) a decrease of 3.8%. Gift Aid has decreased by 4.4%, Open Plate has decreased by 0.4%. Freewill offering envelopes were discontinued during the year as they were no longer serving a useful purpose. Giving under Gift Aid represents 86.5% and through the Open Plate 13.5% of the total offerings. Income Tax paid by donors on Gift Aid donations can be recovered from the Government. The Gift Aid Small Donations Scheme allows us to recover tax on up to £8,000 of our Open Plate, Non-Gift Aid envelopes and other donations under £30. Tax recovered on Gift Aid accounted for 18.9% of the total Voluntary Income.

The value of our investments in The Church of Scotland Investors Trust increased by £12,708 (5.7%).

The costs of running the church continued. In total, our costs were £88,589 (2024: £85,979). Our main cost is Giving to Grow £34,635 (2024: £33,248). We have no employees. Cleaning, music and administration services are provided by local businesses and are now included under those headings in the Accounts. Fabric costs decreased from £8,387 to £2,600. The main fabric expenditure was related to the manse project. Our energy costs have increased from £10,536 to £10,865. Administration increased from £5,651 to £9,111. During the yeara new copier was purchased.

3

Strathblane Parish Church of Scotland

Trustees’ Report (continued) Year ended 31 December 2025

Investment Policy and Performance

Both Income and Growth Fund Units are held in The Church of Scotland Investors Trust to try to achieve the best return (both income and capital) on the funds held. Over the years a higher return has been achieved than that which would have been achieved in deposit accounts.

Risk Management

The Trustees are aware that the average age of the congregation is high and steps continue to be taken to try to encourage younger adults and children to come to church. Christian outreach through Messy Church, Holiday Clubs, involvement in the primary school and other events involving young people and their parents is organised on an on-going basis.

The Trustees are also aware that keeping income at the level necessary to meet the regular running costs of the church is an ever-present risk. People are encouraged to review their giving annually through articles in the Church magazine, Cornerstone, prayer and preaching

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 unrestricted reserves of at least six months’ expenditure. At the year end the Church held unrestricted funds of £201 ,907 of which £15,686 had been designated for Fabric Fund and £8,333 for the Session Fund for the purpose of Christian outreach. The remaining balance of £177,888 is held in reserve in the General Fund. The reserves are sufficient to cover six months’ expenditure. TheNote Church17. also held £132.887 of restricted funds. These have been provided for the purposes specified in

Structure, Governance and Management

Governing Document

The Church is a registered charity, number SC007261, administered under a Unitary Constitution and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.

Recruitment and Appointment of Trustees

The trustees are the members of the Kirk Session. 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 is chaired by the minister.

Organisational Structure

The working groups, under the supervision of the Kirk Session, are continuing to work well and take exciting leads in the development of fellowship, ministry and mission and discipleship together with dealing with fabric and finance. The Kirk Session which meets up to ten times a year is responsible for all spiritual and temporal affairs within the church.

4

Strathblane Parish Church of Scotland

Trustees’ Report (continued) Year ended 31 December 2025

Reference and Administrative Information

Trustees

Members of the Kirk Session

Rev S Sharp (resigned 31/10/25) Rev R Shields, interim moderator (appointed 16/11/25) Mrs S Armstrong Mrs T Armstrong (retired 26/08/25) Mr M Arrol Mrs C Cresswell Miss W Dunbar Mrs K Flashman Mrs E Hyam Mr K Hyam Mrs L James Mrs S Kelly MrsMrs NN SharpMackie Mr| Mills

Principal Office-bearers

Minister: Session Clerk: Mrs L James Depute Session Clerk: Mrs K Flashman Church Treasurer: Mrs J Strachan

Principal Office

Strathblane Parish Church of Scotland 2 Campsie Road Strathblane, G63 9AB

Charity Number SC007261

Independent Examiner

E Buchanan, CA Aros House Moor Road Strathblane Glasgow, G63 9EZ

Bankers

Royal Bank of Scotland 24 Douglas Street Milngavie, G62 6PB

Virgin money 32 Sylvania Way South Clydebank, G81 1RP

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Strathblane Parish Church of Scotland

Trustees’ Report (continued) Year ended 31 December 2025

Trustees' Responsibilities in Relation to the Financial Statements

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards

The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each financial year which showa true and fair view of the State of affairs of the charity and its financial activities for that period. In preparing those financial Statements, the trustees are required to:

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.

website.The trustees are responsible for the maintenance and integrity of the charity information on the congregation’s

Approved by the Trustees and signed on their behalf,

L James Session Clerk 09 February 2026

6

Strathblane Parish Church of Scotland

Independent Examiner’s Report to the Trustees of Strathblane Parish Church of Scotland (SC007261)

| report on the accounts of the charity for the year ended 31 December 2025 which comprise the Statement of Financial Activities, Balance Sheet, Statement of Cash Flows and Notes to the Accounts.

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 ofthe 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 | do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

e 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

  1. tobe which,reached.in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to

a DP sia.aA

E Buchanan, CA Independent Examiner Aros House Moor Road Strathblane Glasgow G63 9EZ

ir lor [ 2026 /

q

Strathblane Parish Church of Scotland

Statement of Financial Activities for the year ended 31 December 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Note|Unres-|Res-|Unres-|Res-| |tricted|tricted|Total|tricted|tricted|Total| |Funds|Funds|Funds|Funds| |2025|2025|2025|2024|2024|2024| |£|£|£|£|£|£| |Income|from| |Donations|and|legacies|1|55,345|1,973|57,318|58,008|1,437|59,445| |Charitable|activities|2|440|-|440|530|530| |Other|activities|3|1,502|2,920|4,422|2,977|2,977| |Investments|4|7,557|4,615|12,172|8,319|4,654|12,973| |Income from|Organisations|5|3,101|3,101|3,390|3,390| |Total income|64,844|12,609|77,453|69,834|9,481|79,315| |Expenditure|on|6| |Raising|funds| |Charitable|-|87|87| |activities|76,016|6,988|83,004|80,767|1,666|82,433| |Organisations|5,585|5,585|3,459|3,459| |Total expenditure|76,016|12,573|88,589|80,854|§,125|85,979| |Net income/(expenditure)before|gains|(11,172)|36|(11,136)|(11,020)|4,356|(6,664)| |and|losses|on|investments| |Gain/(Loss) on|revaluation|of investments|7,890|4,818|12,708|7,504|4,199|11,703| |Net income/(expenditure)|(3,282)|4,854|1,572|(3,516)|8,555|5,039| |Reconciliation|of|funds:| |Total funds|brought forward|205,189|128,033|333,222|208,705|119,478|328,183| |Total funds carried forward|201,907|132,887|334,794|205,189|128,033|333,222|

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Strathblane Parish Church of Scotland

Balance Sheet as at 31 December 2025 Charity Number: SC007261

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||||||| |---|---|---|---|---|---| |2025|2024| |Notes|£|£|£|£| |Fixed|Assets| |Tangible|Assets|9|-|-| |Investments|10|234,155|221,447| |Total|Fixed Assets|234,155|221,447| |Current|Assets| |Debtors|11|2,800|3,857| |Deposit and|Bank|12|103,321|114,071| |Cash|13|1,006|112| |Total|Current Assets|107,127|118,040| |Liabilities| |Creditors|falling due within|one year|14|6,488|6,265| |Net Current Assets|100,639|111,775| |Net Assets|334,794|333,222| |The|Funds|of the|Charity|15,17| |Unrestricted|Funds| |General|177,888|181,865| |Designated|24,019|23,324| |Restricted|201,907|205,189| |Funds|132,887|128,033| |Total|Charity Funds|334,794|333,222|

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Theby accounts on pages8 to 18 were approved by the Kirk Session on 09 February 2026 and signed on their behalf

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Ssreann % .) “ao. GearFo
L James IW K Flashman
Session Clerk , Depute Session Clerk
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Strathblane Parish Church of Scotland

Accounting Policies

Year ended 31 December 2025

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 accounts 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, 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. 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.

Resources expended

Expenditure is recognised on an accruals basis as the liability is incurred.

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 in 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. 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. All tangible fixed assets costing in excess of £5,000 having a value to the charity greater than one year, other than those acquired for specific purposes, are capitalised. Depreciation is provided on a straight - line basis to write off the cost or initial value less residual value of tangible fixed assets over their estimated useful lives: Fixtures, fittings and office equipment 5 years Copier 10 years

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

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Strathblane Parish Church of Scotland

Accounting Policies (continued)

Year ended 31 December 2025

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

Strathblane 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. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT.

VI

Strathblane Parish Church of Scotland

Notes to the financial statements for the year ended 31 December 2025

1. Donations and Legacies

Unres- Res- Unres- Res-
tricted tricted Total tricted tricted Total
Funds Funds Funds Funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
GiftAid
Open Plate
Other donations
GiftDay
Taxrecovered
Congregational Organisations		 35,240
5,481
1,605
1,395
10,843
781		 1,973 35,240
5,481
3,578
1,395
10,843
781		 36,847
5,503
1,948
1,736
11,292
682		 1,437 36,847
5,503
3,385
1,736
11,292
682
55,345 1,973 57,318 58,008 1,437 59,445
2. Income from charitable activities
Unres- Res- Unres- Res-
tricted
Funds		 tricted
Funds		 Total tricted
Funds		 tricted
Funds		 Total
2025 2025 2025 2024 2024 2024
a £ £ £ £ £
WeddingsandFunerals 440 440 530 530

2. Income from charitable activities

3. Income from other activities

Unres- Res- Unres- Res-
tricted
Funds		 tricted
Funds		 Total tricted
Funds		 tricted
Funds		 Total
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Use of Premises
Fund Raising		 1,215
287		 2,920 1,215
3,207		 1,909
1,068		 1,909
1,068
1,502 2,920 4,422 2,977 2,977

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Strathblane Parish Church of Scotland

Notes to the financial statements for the year ended 31 December 2025 (continued)

4. Investment income

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||||||||| |---|---|---|---|---|---|---|---| |Unres-|Res-|Unres-|Res-| |tricted|tricted|Total|tricted|tricted|Total| |Funds|Funds|Funds|Funds| |2025|2025|2025|2024|2024|2024| |£|£|£|£|£|£| |Deposit|interest|2,681|1,637|4,318|3,283|1,837|5,120| |Dividends|received|4,876|2,978|7,854|5,036|2,817|7,853| |1587|4,615|12,172,|8,319|4,654|12,973|

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5. Income of organisations

The Guild

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||||||| |---|---|---|---|---|---| |Unres-|Res-|Unres-|Res-| |tricted|tricted|Total|tricted|tricted|Total| |Funds|Funds|Funds|Funds| |2025|2025|2025|2024|2024|2024| |£|£|£|£|£|£| |-|3,101|3,101|-|3,390|3,390|

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Strathblane Parish Church of Scotland

Notes to the financial statements for the year ended 31 December 2025 (continued)

6. Analysis of expenditure

Unres- Res- Unres- Res-
tricted
Funds		 tricted
Funds		 Total tricted
Funds		 tricted
Funds		 Total
2025 2025 2025 2024 2024 2024
Raising Funds £ £ £ £ £ £
Offering Envelopes - - 87 87
Charitable Activities - - 87 87
Giving toGrow
Presbytery Dues
Minister's Expenses
Locum
PulpitSupply
CouncilTax
Killearn ManseCosts
Fabric Repairs&Maintenance
Heatand Light
Insurance
Other Fabric Costs
Administration
Organ& Music
YouthWork
Outreach
Ground Maintenance
Otherexpenses
Charitable Donations		 34,635
821
732
48
570
1,599
647
2,870
10,865
3,692
200
8,611
4,191
52
1,095
3,565
1,823
76,016		 2,400
500
221
3,867
6,988		 34,635
821
732
48
570
1,599
647
2,870
10,865
3,692
2,600
9,111
4,191
52
1,095
3,565
2,044
3,867
83,004		 33,248
849
812
2,184
640
1,429
240
3,051
10,536
3,639
8,387
5,151
4,359
336
1,141
2,945
1,820
80,767		 500
119
1,047
1,666		 33,248
849
812
2,184
640
1,429
240
3,051
10,536
3,639
8,387
5,651
4,359
336
1,141
2,945
1,939
1,047
82,433
Organisations
The Guild 5,585 5,585 3,459 3,459
- 5,585 5,585 - 3,459 3,459
76,016 12,573 88,589 80,854 5,125 85,979

The trustees consider there is only one charitable activity to which the support costs relate.

7. Staff costs and numbers

There were no employees in 2025 or 2024.

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, was £39,856.

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Strathblane Parish Church of Scotland

Notes to the financial statements for the year ended 31 December 2025 (continued)

8. Trustee remuneration and related party transactions

As is customary, the Minister occupies the Manse on a rent-free basis. The related Council Tax and telephone bills are paid by the Church.

During the year the Minister received reimbursement of travel expenses totalling £732. Mrs Tamara Armstrong, a Trustee, received £2,600 for the provision of music in the Church.

During the year a total of £16,747 (2024: £15,765) was donated to the church by trustees.

9. Tangible Fixed Assets

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||||| |---|---|---|---| |2025|2024| |£|£| |Cost of Copier|5,029|5,029| |Less Scrapped|5,029| |Depreciation|0| |brought forward|5029| |Depreciation|on|asset scrapped|5029| |Depreciation|carried forward|(0)|5,029| |0|0|

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |10.|Investments| |2025|2024| |£|£| |Market value at 31|December 2024|221,447|209,744| |Unrealised|gain/(loss)|on|investments|12,708|11,703| |Market value at 31|December 2025|234,155|221,447| |Investments|at cost|168,981|168,981| |The|following|investments|are|held:| |Church|of Scotland|Investors|Trust Growth|Fund|19,704|Units|(2024:|19,704|Units)| |Church|of Scotland|Investors|Trust Income|Fund|8,656|Units|(2024:|8,656|Units)|

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15

Strathblane Parish Church of Scotland

Notes to the financial statements for the year ended 31 December 2025 (continued)

11. Debtors

2025 2024
£ £
GiftAidTaxRefund Due
Listed Places ofWorship
Rental Income
Insurance
Other		 2,488
-
-
312
-		 2,854
218
345
410
30
2,800 3,857
12. Deposits and bank
2025 2024
£ £
Church ofScotland InvestorsTrustDeposit
DepositAccount
CurrentAccounts
The Guild Savings Account
The Guild CurrentAccount		 95,835
3,533
3,953
-
-		 95,835
10,252
5,500
579
1,905
103,321 114,071
13. Cash
2025 2024
£ £
Church
The Flower Fund		 1,005
1		 ™
112
1,006 112
14. Creditors
2025 2024
£ £
Accruals 6,488 6,265

16

Strathblane Parish Church of Scotland

Notes to the financial statements for the year ended 31 December 2025 (continued)

15. Analysis of Net Assets Among Funds

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|||||||| |---|---|---|---|---|---|---| |General|Designated|Restricted|Total| |£|£|£|£| |Investments|126,501|16,480|91,174|234,155| |Current Assets|57,875|7,539|41,713|107,127| |Current|Liabilities|6,488|6,488| |Net assets|at 31|Dec 2025|177,888|24,019|132,887|334,794|

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16. Volunteers

In common with all congregations of the Church of Scotland, the congregation benefits from the contributions 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.

17. Movements in fund

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|||||||||| |---|---|---|---|---|---|---|---|---| |Ati|Jan|=|Incoming|Outgoing|Unrealised|Transfers|At 31|Dec| |2025|Resources|Resources|Gain|2025| |£|£|£|£|£| |Restricted|funds| |Church|Development Fund|46,264|1,704|2,400|1,779|47,347| |Mission Fund|7,777|5,041|4,367|299|8,750| |Outreach|Fund|68,358|2,517|2,628|73,503| |Window Fund|2,926|108|112|3,146| |Flower Fund|225|137|221|141| |Designated|Guild|Fund|2,483|3,102|5,585|0| |Unrestricted|funds|128,033|12,609|12,573|4,818|132,887| |Designated|Fabric|Fund|14,774|544|200|568|15,686| |Designated|Session|Fund|8,550|601|1,147|329|8,333| |General|Fund|181,865|63,699|74,669|6,993|177,888| |205,189|64,844|76,016|7,890|-|201,907| |Total funds|333,222|77,453|88,589|12,708|-|334,794|

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Purposes of Restricted Funds

Church Development Fund: Donations restricted by the donors to meet repairs and improvements to the buildings and the organ.

Mission Fund: Provides financial assistance for Church work beyond the normal operation of the Congregation. Outreach Fund: Projects to promote outreach within the community

17

Strathblane Parish Church of Scotland

Notes to the financial statements for the year ended 31 December 2025 (continued)

Purposes of Restricted Funds (continued)

The Window Fund: Assists with the cost of maintenance of a family memorial stained glass window.

The Flower Fund: Assists with decoration of the Church and Christian Outreach.

Guild Fund: Funds retained at the discretion of the Guild.

Purposes of Unrestricted Funds

Fabric Fund: Funds set aside for the maintenance of the Church property.

Session Fund: Funds set aside to enable the Kirk Session to fulfil the function of Christian Outreach through Youth Organisations, Missionary Societies and other related activities.

18. Collections / Amounts raised for third parties

2025 2024
£ £
OMF (Carolyn Kemp)
OMF (James& Kirsty Robertson)
SIM(Yvonne Mildred)
OMF (Lorna Ferguson)
Community DevelopmentFund
Tearfund
Children's Society
StartUp Stirling
Concertfor Strathcarron Hospice (June)
Concertfor Strathcarron Hospice (December)		 200
200
200
342
5
1,110
1,810		 300
300
300
72
45
30
3,867 1,047

19. Donations made by the Guild to charity

2025 2024
a £
Strathblane Parish Church
Strathcarron Hospice
CHAS
Crossreach
Other Donations£200and under		 724
1,900
1,000
500
90		 500
1,000
1,000
80
4,214 2,580

18