## **HAMILTON: PARISH CHURCH** The Gathering Place **ACCRUED (SORP COMPLIANT) ACCOUNTS FOR YEAR ENDING 31 DECEMBER 2025** ## **Congregation No: 171120** **Scottish Charity No: SC008779** **ST JOHN'S CHURCH HAMILTON** ## **FINANCIAL STATEMENTS** ## **YEAR ENDED 31 DECEMBER 2025** **----- Start of picture text -----**
Contents Page
Trustees Annual Report 1
Independent examiner's report to the trustees 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10
**----- End of picture text -----**
**ST JOHN'S CHURCH HAMILTON** **TRUSTEES ANNUAL REPORT** ## **YEAR ENDED 31 DECEMBER 2025** The trustees have pleasure in presenting their report and the financial statements of the charity for the year ended 31[st] December 2025. The financial statements have been prepared in accordance with the accounting policies set out in Note 1 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 16[th] July 2014. ## **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. The activities of St John's are governed by our unitary constitution and, in response to changing structural requirement driven by the Presbytery Mission Plan Act passed by the Church of Scotland General Assembly in May 2021, we disbanded all standing teams apart from the following three: _1. Publicity & Communications Team. Address the question of how to ensure we engage in effective communication within and beyond the congregation so that more people are 'in the know' in relation to all our activities._ _2. Pastoral Care Coordination Team. Provide an organised and structured approach to identifying members of the congregation who have pastoral needs (both short and long term) and provide care and support using their own resources and those of the wider congregation._ _3. Centre Management Team. Provide overall management and coordination of the Church Centre including the Forum Café._ A new approach to teams was approved allowing for the creation of shorter-lived, more agile and outcome-focussed teams, such as one considering Mission Planning, or Outdoor Spaces. Each Team is led by a Team Leader who has special roles and projects to progress. The Team Leaders report to the Kirk Session at its meetings. In addition, our Facilities Coordinator manages and advises the Kirk Session on matters relating to building fabric (and other fixed assets). ## **Achievements and performance** The teams, which were put in place coincident with our change to a unitary constitution on 01/01/2015, have been developing and delivering various aspects of their work programmes. This year saw us: - continue to develop our approaches to the changing face of Hamilton Town Centre; expand new uses of our halls and sanctuary; - enhance and expand our partnership working with Hamilton Grammar School; and complete the main aspects of establishing our position in the Presbytery Mission Plan; ready to move into delivery phase. 1. Continuing support for Hamilton Business Improvement District (BID) as an active third sector member. 2. Continuing commitment to "Hyzone" which is a project by the town centre Churches to fund and support a team of Youth Workers in the town. 3. Our members provide active and material support to the work of the Hamilton Drop-In Centre and the Jubilee Key Scheme; both aimed at aiding those who are homeless to meet immediate needs and supporting them into housing. 4. - person and on-line into a single worshipping community (integrated digital worship), and has **- 1 -** **ST JOHN'S CHURCH HAMILTON** **TRUSTEES ANNUAL REPORT** ## **YEAR ENDED 31 DECEMBER 2025** brought worship, fellowship, connectivity and community to our existing congregation and many beyond. 5. continue to be a key worship offering during the busy working week. 6. targeted special events, including charity fundraising. 7. Our Pastoral Care Coordination team has continued to provide welcome support, visitations and fellowship across our congregation, and we support services at the Avonbridge Care Home every two-weeks, with residents also now coming to church and school events at St John s. 8. Our Forum Café has continued to operate; still on a more restricted time basis than pre-COVID. We have also continued with our community outreach through the café by welcoming pupils from Woodside Primary every week to a community reading event. 9. Strengthened and increased the reach of our partnership with Hamilton Grammar School through both the Community Café to provide the facilities for barista and associated hospitality training, and providing a training base for students learning childcare skills. 10. Our schools chaplaincy and outreach has increased through the provision of support to Chatelherault Primary School, in addition to Woodside, St John s and Hamilton Grammar. 11. Our small Chapel is open whenever the Centre is open and is well used by members of the public for private devotions and as a quiet sanctuary. 12. Our halls continue to be used by many church organisations and outside charitable agencies throughout the day and evening, and we have welcomed new major events to use our sanctuary space for pantomime and concert performances. 13. Several concerts throughout the year have raised money and awareness for various charities. 14. Various youth organisations, including Scouts and Guides, are all thriving and include many non-church members in this number. 15. Other church organisations including the Guild, Choir, and Friendly Hour continue to meet regularly with good attendance. These and other organisations are well attended both by church members and non-members. 16. Other non-St John's groups meet on a regular basis including the Ministry to the Deaf, an Alzheimer support singing group, Alcoholics Anonymous and community groups of a few people among others. A weekly children s theatre group has also chosen St John s as its base. 17. Messy Church continues to be a highly successful new programme as a new expression of both within our existing congregation and from the wider community. We have continued this Go town centre and offered a new type of Messy Church to a much wider number of people. 18. In May we organised and hosted a 24-hour Music Marathon, involving our own musicians, members of our wider parish community, and those with little or no previous church connection. ## **Financial review** Our principal sources of income are as follows: 1. Weekly plated offerings 2. Standing orders 3. Annual offerings 4. Gift Aid tax reclaimed 5. Contribution from Centre Management (ie tea and coffee service) towards heating and lighting, fabric repairs, staff costs and miscellaneous costs. 6. Donations from users of the halls. Our principle costs are as follows: 1. Giving-to-Grow contributions are paid monthly by Bankers Order. **- 2 -** **ST JOHN'S CHURCH HAMILTON** **TRUSTEES ANNUAL REPORT** ## **YEAR ENDED 31 DECEMBER 2025** 2. Salaries paid monthly. 3. Building maintenance as required. 4. Utilities, cleaning and other operational costs. Total income for 2025 (£150,594) compared with 2024 (£191,251) showed a significant reduction (£40,657), but this is largely due to a major legacy in 2024. The difference in legacy giving between the years is £50,978, so overall normal income is holding steady. Income from halls has increased by £10,727 year-on-year (+68%). Total expenditure for 2025 (£175,600) compared with 2024 (£156,968); an increase of £18,632; largely driven by increased Giving to Grow contributions, increased operating costs and increases to staff salaries. Caretaking and cleaning costs also represent a significant item of expenditure (£19,229) but are a key part of the 7-days-a-week operation of our church and centre. ## **Reserves Policy** It is the Trustees' policy to hold adequate funds (a minimum of £18,000) for fabric repair and maintenance purposes in the Fabric Fund and to ensure sufficient funds are available in the unrestricted general fund on an ongoing basis to meet its financial commitments. The manse is owned by the church which is valued at approximately £332,662 and is for the sole use of the Minister. The centre management fund has a credit balance of £24,151 and whilst the fund makes a contribution to the church towards heating, lighting, staff costs and fabric, a reserve is held to cover the cost of maintenance of items specific to the centre. As at 31[st] December 2025 there were unrestricted general funds of £133,583 (2024: £160,990). The church holds restricted funds which have been provided for the purposes specified in Note 16. ## **Risk Register** The following risk register has been constructed based on analysis of the key risks that require to be managed by the Trustees to allow the proactive management of risk. The analysis is specific to our situation and operations. The analysis has used a standard risk hierarchy process of avoid, reduce, mitigate and manage. |**Risk**
**Identifier**|**Risk Description**|**Likelihood**
**(1 low, 5**
**high)**|**Impact**
**(1 low, 5**
**high)**|**Management Strategy**| |---|---|---|---|---| |Future of St|Impacts of
Presbytery Mission
Plan Act|5|5|Seek to maximise current and
future missional activities. Move
into delivery phase of work.| |Buildings|Fire, or similar
incident renders the
church unusable for
an extended period.|1|5|Fire alarm system maintained.
Control of ignition sources.
Potential to use halls/share
services with other churches.| |Absence|A long-term or
permanent absence
of the Minister|3|4|Work with Minister to manage
workload. Prepare for new
Local Church Review.| |Illness|Illness of one or
more people
resulting from
contaminated
food/facilities in the
Church Centre|2|3|Continue to implement food
safety, hygiene and cleaning
routines. Ensure volunteer
awareness and implementation
of these processes.| |Finance|Significant reduction
in giving to support
the work of the
church and/or
income from third
parties|4|5|Pursue alternative sources of
funding for both capital and
revenue. Establish new
marketing model for the digitally
enabled sanctuary space.
Implement new model for café.| **- 3 -** **ST JOHN'S CHURCH HAMILTON** **TRUSTEES ANNUAL REPORT** ## **YEAR ENDED 31 DECEMBER 2025** **----- Start of picture text -----**
|||||| |---|---|---|---|---| |Public injury|Injury to persons|1|5|Continue to proactively maintain| |resulting from|the building fabric. Implement| |buildings material|future maintenance plan| |failure, collapse,|resulting from recent major| |electrocution or|works.| |similar event.| **----- End of picture text -----**
## **Structure, governance and management** ## _Governing Document_ The Church was administered in accordance with the terms of the Church of Scotland Unitary Constitution on 01/01/2015 ## _Recruitment and Appointment 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 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. ## _Organisational Structure_ The Kirk Session which is chaired by the minister meets a minimum of five times a year is the ruling body and is specifically responsible for spiritual affairs within the church. Certain responsibilities are delegated to Office Bearers, standing committees and ad-hoc committees as appropriate. ## **Plans for the future** The Presbytery Mission Plan Act has been a major focus of activity for the governance and management functions of the Trustees. There has been a significant requirement for analysis, data input, discussion and dissemination of information. In addition, the Trustees have invested significant effort into communicating the potential impacts of these changes with our wider membership. The process is now largely complete has resulted in various iterations of potential future scenarios as the church nationally seeks to manage (a) the impact of future reduction in number of ministers, and (b) the overprovision of capacity across the church estate. Our set plan involves creating a strategic relationship with Lanark Greyfriars church to explore and develop joint initiatives in digital church, while continuing with our respective initiatives in our local geographic communities. ## **Stewardship** Our last major stewardship campaign was in 2014 relating to major refurbishment of our buildings and means of raising additional strategic funds for the church. ## **Reference and administrative details** **----- Start of picture text -----**
||| |---|---| |Registered charity name|Hamilton St John's Parish Church of Scotland| |Charity registration number|SC008779| |Congregation reference number|171120| |Contact address|Andy Purdon| |10 Duke Street| |Hamilton| |ML3 7DT| **----- End of picture text -----**
**- 4 -** **ST JOHN'S CHURCH HAMILTON** **TRUSTEES ANNUAL REPORT** ## **YEAR ENDED 31 DECEMBER 2025** ## **The trustees** The trustees who served the church during the period were as follows: ## Kirk Session members: Rev J C Hood (Moderator), Mr G Dodds (Session Clerk), Mrs A Auld, Miss L Auld, Mr D Austin, Mrs M Baird (part), Mrs A Bibby (part), Miss M Clelland (part), Mr D Craw (part), Mr P G Flarry, Mrs A Gillespie, Mrs E Gordon, Mrs M Graham, Mrs A Grant, Mr D Hart, Mrs D Hart, Mr H Henderson (part), Mrs H Hunter, Mrs M Ireland, Mr R Jackson (part), Mrs H Lees, Mrs K Limond, Mr I MacGregor (part), Mr C MacLeod, Mr A Magowan, Mrs C Martyn, Mrs C McArthur, Mr J McIntyre (part), Mrs E McKinney (part), Mr A McLean (part), Mrs A McLuckie, Mrs E Muir, Mr W Murray, Mr G Rankin, Mrs M Soutter, Mr P E Soutter, Mrs S Thomson, Mrs J Turner (part), Mr J Weir. As part of the changes during the year to Charity Trustees, a number of trustees stood down from their position: Mrs M Baird, Mrs A Bibby, Miss M Clelland, Mr D Craw, Mr H Henderson, Mr R Jackson, Mr I MacGregor, Mr J McIntyre, Mrs E McKinney, Mr A McLean and Mrs J Turner. M Clelland, Mr R Jackson, Mr I MacGregor, Mr J McIntyre, Mrs E McKinney and Mrs J Turner. Mr C MacLeod is married to Mrs A MacLeod who received salaried payment from the church in the role of Music Director. ## **Principal Office-bearers** Minister: Rev J C Hood, MA BD Session Clerk: Mr G Dodds Church Treasurer: Mr A Purdon ## **Independent examiner** Mr Andrew Wilson BA CA Nelson Gilmour Smith Chartered Accountants 47 Cadzow Street Hamilton ML3 6ED Law applicable to charities in Scotland requires the Trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing these financial statements, the Trustees are required to: - select suitable accounting policies and then apply them consistently; - 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; and - 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 which 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. The trustees 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. **- 5 -** **ST JOHN'S CHURCH HAMILTON** **TRUSTEES ANNUAL REPORT** **YEAR ENDED 31 DECEMBER 2025** Signed by order of the trustees G Dodds 27[th] March 2026 Session Clerk **- 6 -** ## **ST JOHN'S CHURCH HAMILTON** ## **YEAR ENDED 31 DECEMBER 2025** I report on the accounts of the church for the year ended 31 December 2025 which are set out on pages 8 to 19. ## **Respective responsibilities of trustees and examiner** The church's trustees is responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (the 2006 Accounts Regulations). The church's trustees consider that the audit requirements of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the 2005 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 the Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the church 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 other than that discussed below - (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; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of regulation 8 of the 2006 Accounts Regulations 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. The matter that has come to my attention relates to the accounting treatment of renovation work undertaken on the Church Sanctuary and Centre. Additions and improvements made to the Church and halls are treated by the Church of Scotland General Trustees as donated assets. Therefore such expenditure incurred by the charity is charged as resources expended in the statement of financial activities in the period in which the liability arises notwithstanding the fact that such expenditure may be regarded as capital. Mr Andrew B Wilson BA CA Nelson Gilmour Smith Chartered Accountants Independent examiner 47 Cadzow Street Hamilton ML3 6ED 23[rd] March 2026 **- 7 -** 17* tD *J> **ST JOHN'S CHURCH HAMILTON** ## **BALANCE SHEET** ## **31 DECEMBER 2025** |||**Unrestricted**|**Restricted**|**Endowment**|**Total Funds**|Total Funds| |---|---|---|---|---|---|---| |||**Funds**|**Funds**|**Funds**|**2025**|2024| ||**Note**|**£**|**£**|**£**|**£**|£| |**Fixed assets**||||||| |Tangible assets|**8**|**332,662**|||**332,662**|332,662| |Investments|**9**|**45,560**||**3,383**|**48,943**|47,525| |||**--------------------------------**|**--------------------------------**|**--------------------------------**|--------------------------------|--------------------------------| |||**378,222**||**3,383**|**381,605**|380,187| |||--------------------------------|--------------------------------|--------------------------------|--------------------------------|--------------------------------| |**Current assets**||||||| |Stocks|**10**|**100**|||**100**|100| |Debtors|**11**|**4,930**|||**4,930**|5,048| |Investments|**12**|**5,603**|||**5,603**|5,365| |Cash at bank and in hand||**128,942**|**4,518**|**5,948**|**139,408**|164,034| |||--------------------------------|--------------------------------|--------------------------------|----------------------------|----------------------------| |||**139,575**|**4,518**|**5,948**|**150,041**|174,547| |**Creditors: Amounts falling due**||||||| |**within one year**|**13**|**(1,760)**|||**(1,760)**|(1,260)| |||--------------------------------|--------------------------------|--------------------------------|----------------------------|----------------------------| |**Net current assets**||**137,815**|**4,518**|**5,948**|**148,281**|173,287| |||--------------------------------|--------------------------------|--------------------------------|--------------------------------|--------------------------------| |**Net assets**||**516,037**|**4,518**|**9,331**|**529,886**|553,474| |||================================|================================|================================|================================|================================| |**The funds of the charity**|**16**|||||| |Endowment funds||||**9,331**|**9,331**|9,055| |Restricted income funds|||**4,518**||**4,518**|4,518| |Unrestricted income funds||**516,037**|||**516,037**|539,901| |||--------------------------------|--------------------------------|--------------------------------|--------------------------------|--------------------------------| |**Total charity funds**||**516,037**|**4,518**|**9,331**|**529,886**|553,474| |||================================|================================|================================|================================|================================| These financial statements were approved and signed by the Kirk Session on 27 March 2025 and signed on their behalf by: A Purdon Treasurer G Dodds Session Clerk **The notes on pages 10 to 19 form part of these financial statements.** **- 9 -** **ST JOHN'S CHURCH HAMILTON** **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 DECEMBER 2025** ## **1. 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 accounting** The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets, and 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 16th July 2014, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) ## **Funds** 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** All donations and gifts are included within incoming resources under either unrestricted or restricted funds according to the terms under which the donation is made and when the amount can be quantified with reasonable certainty. Donations and gifts in kind are brought into the accounts at their market value to the charity. ## **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. **- 10 -** **ST JOHN'S CHURCH HAMILTON** **NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025** **1. Accounting policies** _**(continued)**_ ## **Resources Expended** Expenditure is recognised on an accruals basis as the liability is incurred. ## **Tangible fixed assets** The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church and halls, 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, together with the Church Manse which is owned by the charity, is charged as resources expended in the statement of financial activities in the period in which the liability arises. Additions and improvements made to the Church and halls are treated by the Church of Scotland General Trustees as donated assets. Therefore such expenditure incurred is also charged as resources expended in the statement of financial activities in the period in which the liability arises. All tangible fixed assets having a value to the charity greater than one year, other than those acquired for specific purposes, are capitalised. All fixed assets are initially recorded at cost. 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: Heritable Property Manse - Nil The very long expected life and high residual value of the Manse means that depreciation is not material and is, therefore, not provided. ## **Stocks** Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. ## **Heritage assets** The charity holds heritage assets, which are tangible fixed assets of historical, artistic or scientific importance that are held to advance preservation and conservation objectives of the charity. Newly purchased heritage assets are capitalised and included at cost including any incidental expenses of acquisition. Where heritage assets were acquired in past accounting periods and not capitalised, it can be difficult or costly to attribute a cost or value to them. In such cases, these assets are excluded from the balance sheet if reliable cost information is not available and conventional valuation approaches lack sufficient reliability or significant costs are involved in the reconstruction or analysis of past accounting records or in valuation, which are onerous compared with the additional benefit derived by users of the accounts in assessing the trustees' stewardship of the assets. The very long expected lives of heritage assets, due to their nature, value and need to be protected and preserved means that depreciation is not material and is, therefore, not provided. **- 11 -** **ST JOHN'S CHURCH HAMILTON** **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 DECEMBER 2025** ## **1. Accounting policies** _**(continued)**_ ## **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** St John's 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. ## **2. Donations and legacies** |**Unrestricted**
**Funds**
**2025**
**£**
**Donations**
Offerings
**90,025**
Tax recovered on Gift Aid
**19,996**
Other donations
**610**
**Legacies**
Legacies
**Grants receivable**
Other grants
--------------------------------
**110,631**
================================|**Restricted**
**Funds**
**2025**
**Total**
**Funds**
**2025**
**£**
**£**
**90,025**
**19,996**
**610**
--------------------------------
--------------------------------
**110,631**
================================
================================|Unrestricted
Funds 2024
Restricted
Funds
2024
Total
Funds
2024
£
£
£
88,155
88,155
18,953
18,953
2,519
2,519
50,978
50,978
--------------------------------
--------------------------------
--------------------------------
160,605
160,605
================================
================================
================================| |---|---|---| Income from donations and legacies was £110,631 (2024 £160,605) all of which was unrestricted. ## **3. Incoming from charitable activities** |**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds**
Unrestricted
Restricted
Total Funds| |---| |**2025**
**2025**
**2025**
Funds 2024
Funds 2024
2024| |**£**
**£**
**£**
£
£
£
Weddings & funerals
**500**
**500**
900
900| |Centre Management
income
**3,499**
**3,499**
6,687
6,687| |Contributions to Church
organisations
**4,397**
**4,397**
2,535
2,535| |Contributions from
Outside organisations
**26,447**
**26,447**
15,720
15,720| |Other income
**955**
**955**
302
302| |----------------------------
-----------------------
----------------------------
----------------------------
-----------------------
----------------------------| |**35,798**
**35,798**
26,144
26,144| |============================
=======================
============================
============================
=======================
============================| Income from charitable activities was £35,798 (2024 £26,144) all of which was unrestricted. **- 12 -** **ST JOHN'S CHURCH HAMILTON** **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 DECEMBER 2025** ## **4. Investment income** |**Unrestricted5**
**Funds 2024**
**Restricted**
**Funds 2025**
**£**
**£**
Dividends received
**2,400**
Bank interest receivable
**1,587**
-----------------------
-----------------------
**3,987**
=======================
=======================
Unrestricted
Funds 2024
Restricted
Funds 2024
£
£
Dividends received
2,400
Bank interest receivable
1,924
-----------------------
-----------------------
4,324
=======================
=======================|**Endowment**
**Funds 2025**
**£**
**178**
--------------
**178**
==============
Endowment
Funds 2024
£
178
--------------
178
==============|**Total Funds**
**2025**
**£**
**2,578**
**1,587**
-----------------------
**4,165**
=======================
Total Funds
2024
£
2,578
1,924
-----------------------
4,502
=======================| |---|---|---| Total investment income was £4,165 (2024 £4,502) of which 3,749 was unrestricted (2024 £4,324) £nil was restricted (2024 £nil) and £178 was endowment (2024 £178). ## **5. Analysis of expenditure** |**Unrestricted**
**Funds 2025**
**Total Funds**
**2025**
Unrestricted
Funds 2024
**£**
**£**
£
**Raising funds**
Offering envelopes
---------------------------------
---------------------------------
---------------------------------
**Charitable activities**
Ministries expenses
**71,523**
**71,523**
66,960
Pulpit supply
**703**
**703**
Other salary costs
**31,001**
**31,001**
27,591
Council tax
**4,052**
**4,052**
2,588
Light & heat
**8,693**
**8,693**
4,568
Repairs &
maintenance
**12,184**
**12,184**
10,388
Insurance
**4,651**
**4,651**
4,090
Caretaking & cleaning
costs
**19,229**
**19,229**
18,287
Telephone
**1,723**
**1,723**
1,354
Other office costs
**2,088**
**2,088**
2,728
Hyzone youth project
**4,000**
**4,000**
3,000
Designated
organisations costs
**4,853**
**4,853**
2,536
Other costs
**5,620**
**5,620**
7,604
Accountancy fees
**4,020**
**4,020**
4,014
Independent|**Unrestricted**
**Funds 2025**
**Total Funds**
**2025**
Unrestricted
Funds 2024
**£**
**£**
£
**Raising funds**
Offering envelopes
---------------------------------
---------------------------------
---------------------------------
**Charitable activities**
Ministries expenses
**71,523**
**71,523**
66,960
Pulpit supply
**703**
**703**
Other salary costs
**31,001**
**31,001**
27,591
Council tax
**4,052**
**4,052**
2,588
Light & heat
**8,693**
**8,693**
4,568
Repairs &
maintenance
**12,184**
**12,184**
10,388
Insurance
**4,651**
**4,651**
4,090
Caretaking & cleaning
costs
**19,229**
**19,229**
18,287
Telephone
**1,723**
**1,723**
1,354
Other office costs
**2,088**
**2,088**
2,728
Hyzone youth project
**4,000**
**4,000**
3,000
Designated
organisations costs
**4,853**
**4,853**
2,536
Other costs
**5,620**
**5,620**
7,604
Accountancy fees
**4,020**
**4,020**
4,014
Independent|Total Funds
2024
£
---------------------------------
66,960
27,591
2,588
4,568
10,388
4,090
18,287
1,354
2,728
3,000
2,536
7,604
4,014| |---|---|---| ||**1,260**
**1,260**
1,260|1,260| |**Total**|**---------------------------------**
**---------------------------------**
---------------------------------
**175,600**
**175,600**
156,968
**---------------------------------**
**---------------------------------**
---------------------------------
**-----------------**
**-----------------**
**----------------**-
**175,600**
**175,600**
156,968
================================
=======================
================================|---------------------------------
156,968
---------------------------------
**----------------**-
156,968
=======================| **- 13 -** **ST JOHN'S CHURCH HAMILTON** **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 DECEMBER 2025** 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. Expenditure on charitable activities was £175,600 (2024 £156,968) all of which was unrestricted. ## **6. Fund transfers** There were no transfers between funds during the year. ## **7. Staff costs and emoluments** ## **Total staff costs were as follows:** **----- Start of picture text -----**
|||| |---|---|---| |2025|2024| |£|£| |Wages and salaries|31,001|27,591| |Social security costs| |--------------|--------------| |31,001|27,591| |============================|============================| **----- End of picture text -----**
## **Particulars of employees:** The average number of employees during the year, calculated on the basis of a head count, was as follows: **----- Start of picture text -----**
|||| |---|---|---| |2025|2024| |No|No| |Administration|1|1| |Music staff|1|1| |Facilities coordinator|1|1| |--------------|--------------| |3|3| |==============|==============| **----- End of picture text -----**
All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost 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) £39,856. No employee received remuneration of more than £60,000 during the year (2024 - Nil). **- 14 -** **ST JOHN'S CHURCH HAMILTON** **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 DECEMBER 2025** **----- Start of picture text -----**
8. Tangible fixed assets
Buildings
£
Cost
At 1 January 2025 332,662
Disposals
--------------------------------
At 31 December 2025 332,662
================================
Depreciation
At 1 January 2025
On disposals
----------------------------
At 31 December 2025
============================
Net book value
At 31 December 2025 332,662
================================
At 31 December 2024 332,662
================================
9. Investments
Movement in market value
2025 2024
£ £
Market value at 1 January 2025 47,525 47,095
Disposals at opening book value
Net (losses)/gains on revaluations in the year ended 31/12/2025 1,418 430
---------------------------- ----------------------------
Market value at 31 December 2025 48,943 47,525
============================ ============================
Historical cost at 31 December 2025 44,177 44,177
============================ ============================
Analysis of investments at 31 December 2024 between funds
Unrestricted Restricted Endowment Total Funds Total Funds
Funds Funds Funds 2025 2024
£ £ £ £ £
The Church of
Scotland Investors
Trust Income Fund 45,560 3,383 48,943 47,525
============================ ============== ======================= ============================ ============================
10. Stocks
2025 2024
£ £
Stock 100 100
======================= =======================
11. Debtors
2025 2024
£ £
Income tax recoverable 4,930 5,048
Other debtors
---------------------------- ----------------------------
4,930 5,048
============================ ============================
**----- End of picture text -----**
**- 15 -** **ST JOHN'S CHURCH HAMILTON** **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 DECEMBER 2025** ## **12. Investments** **----- Start of picture text -----**
|||| |---|---|---| |2025|2024| |£|£| |Church of Scotland Deposit Fund|5,603|5,365| |=======================|=======================| |13.|Creditors: Amounts falling due within one year| |2025|2024| |£|£| |Accruals|1,260|1,260| |Other creditors|500| |----------------------------|----------------------------| |1,760|1,260| |============================|============================| **----- End of picture text -----**
## **14. 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. ## **15. Analysis of net assets between funds** **----- Start of picture text -----**
|||||| |---|---|---|---|---| |Tangible|Net current| |fixed assets|Investments|assets|Total| |£|£|£|£| |Restricted Income Funds:| |St John's Youth Trust (Barbara| |Forsyth Memorial)|4,518|4,518| |--------------|--------------|-----------------------|-----------------------| |4,518|4,518| |--------------|--------------|-----------------------|-----------------------| |Endowment Funds:| |Dr J Livingston Loudon Bequest|114|1,209|1,323| |Benevolent Fund|3,269|4,739|8,008| |--------------|-----------------------|----------------------------|----------------------------| |3,383|5,948|9,331| |--------------|-----------------------|----------------------------|----------------------------| |Unrestricted Income Funds:| |Designated Funds|332,662|49,762|382,424| |General Funds|45,560|88,053|133,613| |--------------------------------|--------------|-------------------------------|-------------------------------| |332,662|45,560|137,815|516,037| |--------------------------------|--------------|--------------------------------|--------------------------------| |Total Funds|332,662|48,943|148,281|529,886| |================================|=======================|================================|================================| **----- End of picture text -----**
**- 16 -** **ST JOHN'S CHURCH HAMILTON** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 DECEMBER 2024** ## **16. Movement in Funds** |**Balance at**
**1 January**
**2025**
**Incoming**
**resources**
**£**
**£**
**Endowments funds**
Dr J Livingston
Loudon Bequest
**1,314**
**6**
Benevolent
Fund
**7,741**
**172**
------------------------------
--------------
**9,055**
**178**
--------------------------------
--------------------------------
**Restricted funds**
St John's Youth
Trust (Barbara
Forsyth
Memorial)
**4,518**
--------------------------------
--------------------------------
**4,518**
--------------------------------
--------------------------------
**Unrestricted funds**
Fabric Fund
**18,267**
Centre
Management
Fund
**20,152**
**3,999**
Path of Renewal
**1,582**
Guild
**142**
**2,084**
Friendly Hour
**3,464**
**1,414**
Book Corner
**1,795**
**899**
Property Fund
**332,662**
St John's
Singers
**847**
General Funds
**160,990**
**142,020**
--------------------------------
--------------------------------
**539,901**
**150,416**
--------------------------------
--------------------------------
**Total funds**
**553,474**
**150,594**|**Outgoing**
**resources**
**£**
**-**
--------------
--------------------------------
-----------------------
--------------------------------
**(1,972)**
**(1,630)**
**(1,251)**
**(170,747)**
--------------------------------
**(175,600)**
--------------------------------
**(175,600)**|**Transfers**
**£**
--------------
--------------------------------
--------------------------------
**-**
--------------------------------
--------------------------------
--------------------------------|**Gains and**
**losses**
**£**
**3**
**95**
------------
**98**
--------------
--------------------------------
--------------------------------
**1,320**
--------------
**1,320**
--------------
**1,418**|**Balance at**
**31 December**
**2025**
**£**
**1,323**
**8,008**
------------------------------
**9,331**
--------------------------------
**4,518**
--------------------------------
**4,518**
--------------------------------
**18,267**
**24,151**
**1,582**
**254**
**3,248**
**1,443**
**332,662**
**847**
**133,583**
--------------------------------
**516,037**
--------------------------------
**529,886**| |---|---|---|---|---| |============================
============================|============================|============================|============================|============================| **- 17 -** **ST JOHN'S CHURCH HAMILTON** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 DECEMBER 2024** ## **16. Movement in Funds** |**Balance at**
**1 January**
**2024**
**Incoming**
**resources**
**£**
**£**
**Endowments funds**
Dr J Livingston
Loudon Bequest
**1,307**
**6**
Benevolent
Fund
**7,540**
**172**
------------------------------
--------------
**8,847**
**178**
--------------------------------
--------------------------------
**Restricted funds**
St John's Youth
Trust (Barbara
Forsyth
Memorial)
**4,518**
--------------------------------
--------------------------------
**4,518**
--------------------------------
--------------------------------
**Unrestricted funds**
Fabric Fund
**18,267**
Centre
Management
Fund
**13,466**
**6,686**
Path of Renewal
**1,582**
Guild
**282**
**1,670**
Friendly Hour
**3,464**
Book Corner
**1,655**
**865**
Property Fund
**332,662**
St John's
Singers
**847**
General Funds
**133,171**
**181,852**
--------------------------------
--------------------------------
**505,396**
**191,073**
--------------------------------
--------------------------------
**Total funds**
**518,761**
**191,251**|**Outgoing**
**resources**
**£**
**-**
--------------
--------------------------------
-----------------------
--------------------------------
**(1,810)**
**(725)**
**(154,433)**
--------------------------------
**(156,968)**
--------------------------------
**(156,968)**|**Transfers**
**£**
--------------
--------------------------------
--------------------------------
**-**
--------------------------------
--------------------------------
--------------------------------|**Gains and**
**losses**
**£**
**1**
**29**
--------------
**30**
--------------
--------------------------------
--------------------------------
**400**
--------------
**400**
--------------
**430**|**Balance at**
**31 December**
**2024**
**£**
**1,314**
**7,741**
------------------------------
**9,055**
--------------------------------
**4,518**
--------------------------------
**4,518**
--------------------------------
**18,267**
**20,152**
**1,582**
**142**
**3,464**
**1,795**
**332,662**
**847**
**160,990**
--------------------------------
**539,901**
--------------------------------
**553,474**| |---|---|---|---|---| |============================
============================|============================|============================|============================|============================| ## **Purposes of Endowment Funds** Income from the Dr Livingston Loudon Bequest towards prize for Dux at Hamilton Grammar and for upkeep of gravestone. Income from the Benevolent Fund towards help for needy. ## **Purposes of Restricted Funds** ## _Barbara Forsyth Youth Trust_ The Barbara Forsyth Youth Trust can be used for any suitable project identified by the church. ## **Purposes of Designated Funds** _Designated Centre Management Fund_ To provide a tea and coffee service thereby encouraging outreach and fellowship within the local community. **- 18 -** **ST JOHN'S CHURCH HAMILTON** **NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024** ## _Designated Fabric Fund_ The Trustees have set aside funds for the maintenance of church property. ## _Path of Renewal_ This is a fund to help defray the costs incurred by reason of the church's involvement in the Path of Renewal project. ## _Guild Fund_ This fund is a fund to encourage fellowship within the church. Surplus funds are disbursed to local charities. ## _Friendly Hour Fund_ This is a fund to encourage fellowship to church members and non church members alike. ## _Book Corner_ This is a fund to encourage reading and learning about Christianity for both young and old within the community. This group was formed for ladies who enjoy singing. They have concerts throughout the year raising money for charity. ## _Property Fund_ This is a fund equivalent to the book value of the Manse ## **17. Related party transactions** During the year the Minister was paid £960 travelling expenses, contributions to post, phone and broadband and her council tax was paid amounting to £2,758. During the year a total of £19,450 was donated to the congregation by trustees. No other 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. ## **18. Collections for third parties** In 2025 charities, which included Place of Restoration, WaterAid UK, Combat Stress Aid and Messy Church. **----- Start of picture text -----**
||||| |---|---|---|---| |2025|2024| |£|£| |Hyzone Youth Project|-|500| |Place of Restoration|783|650| |WaterAid UK|780|614| |Hamilton Churches Drop in Centre|-|778| |Combat Stress|441|452| |Scottish|Aid|1,500|-| |Messy Church|436|-| |-----------------------------|-----------------------------| |3,940|2,994| |============================|============================| **----- End of picture text -----**
**- 19 -** nable Issuer HR Servi￿5 Scotland Ltd Document generated Tue. 5th May 2026 14'.41.'46 BST Document fingerprint 072e2cecf9bb8a5be5￿13a67002d116 Parties involved with this document Document processed Party + Flngerprlnt Mon, 18th May 2026 10.41.59 BST Graeme tlodds - Signer Id42b7eef637961f3617f1d1ae5adcb701 Andrew Wlson - Signer19dO92954fbda59f43854¢127dd2521641 Mon, 18th May 2026 12'.47.57 BST Mon, 18th May 2026 13.48.20 BST Andrew Purdon - Signer1817adb4dd8986a1d7d107907cf76af311 Audlt hlstory log Date Actlon Tue, 5th May 2026 14'.41.'46 BST Tue, 5th May 2026 14.41.46 BST Envelope generated by Nicola Smilh1194.74.180.981 Document generated with fingerprint 072e2cecf9bb8a5be5f913a67002d1161194.74.180.981 Tue, 5th May 2026 14..54.48 BST Sent the envelope to Graeme Dodds lsessionclerk@sljohnshamillon.org.ukl for signing1194.74.180.981 Document emailed to sessionclerk@stjohnshamilton.org.uk Graeme Oodds viewed the envelope {62.56.68.44} Tue, 5th May 2026 14'.54.48 BST Wed, 6th May 2026 14.52.'01 BST Mon, 18th May 2026 10'.41.13 BST Mon, 18th May 2026 10'.41.59 BST Graeme Oodds viewed the envelope {83.104.69.1371 Graeme Dodds signed the envelope183. 104.69.1371 Mon, 18th May 2026 10'.42.00 BST Sent the envelope to Andrew Wlson {andrewbwilson@ngs-ca.co.ukl for signing {83.104.69.137) Mon, 18th May 2026 10'.42.00 BST Dccument emailed to andrewbwilson@ngs-ca.co.uk Mon, 18th May 2026 12 47.11 BST Andrew Wilson viewed the envelope192.207.240.1141 Mon, 18th May 2026 12'.47.58 BST Mon, 18th May 2026 12..47.'58 BST Andrew Wilson signed the envelope192.207.240.1141 Sent the envelope to Andrew Purdon landypurdon@hrservicesscoUand.co.uk} for signing192.207.240.1141 D(Kurnent ernailed to andypurdon@hrservicesscouand.co.uk Mon, 18th May 2026 12.47.59 BST Mon, 18th May 2026 13'.48.'05 BST Andrew Purdon viewed the envelope {194.74.180.981 Mon, 18th May 2026 13..48..20 BST Andrew Purdon signed the envelope {194.74.180.981 Mon, 18th May 2026 13'.48.20 BST This envelope has been signed by all parties {194.74.180.98) Mon, 18th May 2026 13.48.20 BST Signed d(Kurnent confirrnation emailed to Mon, 18th May 2026 13.'48 20 BST Signed document confimiab.on emailed to andrewbwilson@ngs-ca.co.uk (194.74.180.98) Mon, 18th May 2026 13.'48:20 BST Signed document confimiab.on emailed to andypurdon@hrservicesscolland.co.uk1194.74.180.981 Mon, 18th May 2026 13..48..20 BST Signed document confimiab.on emails have been sent to all parties. Dccument URL.. http5."Ilapi.5ignable.applshareablelenvelope?tre69135c5-913e427b-92fa-b bd61575e98d1194.74.180.981