Hamilton Old Parish Church of Scotland Annual Accounts for the Year Ended 31 December 2025 2013 1734 1450 Congregation No: 171172 Scottish Charity No: SC 010855 Hamilton Old Parish Church of Scotland Trustees. Report Year ended 31 December 2025 The trustees present their atmual rewrt and financial slalements of the charity for the year ended 31 DL¢cmber 2025. 'fhc financi￿ siaiemenls have been prepared in accordancc with th¢ accounling policies sel out in note I to the accounts and compl), ￿ryth the General Assembly Regulations for Congregatlonal FInd￿Le. thc Charitics and Trustee Inve￿ment (Scotland) Aci 2005. the Charities Accounts (Scotland) Regulalions 2006 (as amended) and Accounting and Rewrting by Chariiies: Statemenl of Recommended Practice applicabl¢ io charities preparing th¢ir accounts in accordance wilh the Financial Reporting Standard applicdble in the UK and Republic of Ireland published on 16 Jul). 2014. Objeetives and Activities The Church of Scotland is TrinilaTian in doctrine. Refonned in tradition and Presbvterian in wlity. It exists to glorify God and io work for the advancemcnl of Christ's Kingdom ihroughout thc world. As a national Church. it acknowledges a distinctive call and duty to bring the ordinanLes of religion to the people in every parish of Scotland through a Icrritorial ministry. It CO-op¢rates with other Churchcs in various ccumenical b(Klie5 in Scotldnd and Ewond. Activities engaged in by Hamilton Old Parish Church include Services of Worship, Pastoral Care, Youth and Adult Group& Christian FAlucatiow Social Events and Community Activilies. Achievements and Performance Publi¢ Worship & Outreach During an annual confcrence the Kirk Session considcTS progrcss against the local five-ycar plan {l.ocal Church Review) and reprioritises actlvlty accordingly. Wurship is conduct¢d every Sunday morning. certain Sunday evcningjs and on othcr f¢slival o¢c&sions. A l¢ss fornial family service is hcld occ&sionally at an e4￿lier time. ServiLes are open to all and everyone is made very welcome. On-line services were introduced An 2016 and livcstrcamin&i of services ￿gan in January 2019 supplied on a dcdicatcd You Fub¢ channel Thc sacraments are administered regularly, and weddings. fimerdls and seTh"ices of dedication are held when rcquested. The Old Parish h&s a long-estsblished wlicy olproviding Spirilual, ￿ela] and financial support to other ChurLhes. cross denominational. and appropriale charities, both naiional and international. Members of the con&)reg)alion arc active in several social. welfare and cducaiional organisaiions in ihc community. "fh¢se include financial and personnel supwrt for Christian Ald, the Hamilton Drop-in Centre for the homeles5 and an ecum¢nical youth projcci linked to Universal Connc¢tions called EIy7fjn¢. S¢veral school chaplaincy leams are supported by the Minister, as well as a multi-faith chaplaincy to the local university. The Minister is al80 padre to the local Air Training COTP squadron (RAb Air Cadcts) and chaplain to the main headquarters of South l.anarkshire Council. FolliTrwing the unTon ￿7th Hamilton West Church on l January 2025 work on a feasibility study has been ongoing. It is hoped ihai the buildings of th¢ we￿ Church will ￿ kept lor mission work in th¢ parish. Chur¢h Groups rdnd Organis¥lions In addition lo our services of fonnal worship thc lifc and mtssion of I lamilton Old Parish Church is extended and promulgated throughout our Parish and the wider community by the undernoted church organisations which receive supw)rt from the Kirk Session: Hamilton Old Parish Chureh of Scotland Trustees, Report Year ended 31 December 2025 Achievements and Performance (continued) Choir The Choir has had anotheT busy year relaining and adding to our group. Membership totals 20, and voicings arc evenly balanced with 9 Sopranos. 5 Alios. 3 1 cnors and 3 Bass. Wc are able to support wcckly 4 part anthems throughout the year, other than during the holiday months of July and August. Mid week meetings continu¢ from September lo April for preparalion and f¢llowship. We again enjoyed our annual choir dinner in a local hotel. lThc Minister continues forward planning via DropEM)x. which assists in choral music for Introits and Anthems being linked. where wssible, to the theme of the fjervice. It also allows communication when looking at forward planning of hymns and special services for ord¢rs ofservice. There have been several additional services throughoui the year and the Choir were involved in the local Holy Wcek servicLs in the town. The lJnion with Hamilton West w&s completed at the beginning of 2025. although there was no choir from thc linkid chargyc. We continue to mdke good use of the new h!"mnary "God Welcomes All" within the congregation and choir regularly inlroducc new material &s introits prior to Congregational singing. As stated in last year'5 re￿rt, I continue io be humbled at the unwavering commitment, supwrt and friendship exlended by each and ¢very membcr of choir &$ I commit myself ￿llY to my r¢sponsibiliti¢s as Organist Choir Director in suptM>rting the Ministy. Boys Brigade After th¢ union of our churches at the start of 2025, we dccided to ¢ontinuc to run two separate ¢umpanies, the I Hamilton and the 2 Hamilion. uniil the end of the Rl3 session befo￿ fomially merging over the summer. In the first h8lf of the year. both companie5 had busy programme& following th¢ BB badge struclure. culminaling in parL"nls night8 to sh()Thcasc all thc hard work. Thrcc boys from th¢ 2 . Rory Pcter& Euan Henderson. and Frdser Hed¢rson gained the Brigad¢'s highest award, the King's Badge. After th¢ summer the companies merged into the Hamilion, consolid￿}ng the Compalty and Senior wtions and running two options for EK)th AnclK)rs and Junior8 on Wcdnesdav and Thursday nights. The fwst half of our fitst session wa5 incrL.dibly busy. We held our tiN IS¢ 12 Compan). Dedication and Enrolment Service On 21 Scptembcr. The Company and Seniors ¢njoyed a fun adventure day at Fordell Firs on 25 Ociober. followed by hosling the Hamilton & Di8triLt Battalion's Foundcr's Day parnde 26 OCtO￿r. Thc C()tnpan> and Senior wtion hosted the BB national Mastencam on 8 NoVem1￿r, welcoming tcams from all ovcr kotland (w'e got through to thc 2hd round but sadly didn't progress further this year). Along with the Cadety the Company remembered the fallen at the service of remembrnnce on 9 November. 'll)e Company and Seniors participated in the national Table .1 ennis com￿￿11110￿ on 21 November against I. Overtown and were in action again at the Battalion l O-pin l)owling competition on 24 November, where wc won Ihe leam cotnp¢lition. 'lThe Junior section hosted the 13attalion 13oard Games Com￿lItI0n on ?6 November and were joint winners. This doesn't even cover the week-to-week badge work that all 5ecttons undertake: 5targttT.in& cwkin& challenges, faith building. crnfts. games. escape r￿M$. parties. map readin& drill, pizia nighis. th¢ lisl goes on! In 2025 iinL of our young leaders. Colin DavId￿n. eompleted the BB KCFVI Yuuth L£ader trdRning course. b￿)MIng a fully-flcdged officcr in the Cotnpanj". Many ot"iTrur leadcrs are iilso active in wider rules in thl BB t()0. with AlastsiT Arthur as the Battalion S¢cretary. Alislair Buttery as Baitslion Vice President and David Gibson as Baithlion King's Badge Advis(Ir. At the mom¢nt we have 31 young people across all age groups in thc Company, SUp￿rted by 13 Icader8. As wc Continue into 2026, we have Stuort Davidson working towards his Presidenl's Badge and Bron7£ Duke of F.dinburgh. and Nathan Farrell working towards his King's Award. We v¢ also w¢lcomed many new faces to (he movemerbt this year and wc ho￿ the n¢w company will continue to gTOW and flourish in 2026. Hamilton Old Parish Church of Scotland Trustees. Report Year ended 31 December 2025 Achievements and Performance (continued) WedDe8d4y Anchors At the start of 2025 wc a regular weekly aneThja￿e of 8 FM)y& we had 2 movc to Junior5 at the start of the summer, and we had I ne￿ boy join when we startoj b&k in August meaning 8 rcgular weckly attendance of 7 Ix>y5 for the second half of the year. Fach night gencrally consisted of a bible story (ofion utilising ihe SaddlebxkKids YouTube ¢hannell. some forni of related craft and some games. W'e atso had stKcial (Kcasions througlK)ut the year such as World Book Trdy. Mother's day & St Andrews Day. We marked the end of our summeT session by joining the Juniors for a night out * Hollywoiml Bowl in Strathclyde park which was thoroughly enjoys by the tx>ys and O￿lce￿ alike. "fowards the end of the year we Celeb￿ed with our annual Hall(Trween party. as well as our Christm&s party- with special a srttial visit from Santa and Christtn&s movie night. We are always happy to welcome any new knys I￿tween PI-P3 kn our w￿l￿SdaY nighi Anchor5. The Monday Cl￿b The club members took a vote at the A(TM on 24th March 2025. to closc the club. The de¢i5ion was unanimous. Thc rnain reason for this was mainly due to the majority of club mcrnbeTS iring in thcir eighties. Wc necded a T￿Urer. Sccretary. President and Vice Presidenl to fill key px)siiions. Everyone considered to be able tske on these FK>Siiions was asked; widi no succes8. The club accounl was Closed and the remaining funds We￿ sent to the Church treasurer. The accounts/ minute bo()kl various mcrnordnda were handed io the chU￿h OtTicc for 51ord¥C in ihc strong room. The club w&$ subsequently reins￿ed under the auspices of the Fellowship Committee with no Separa￿ account. office I￿rerS or constitution. The Saffronh*ll Singers Sin¢e the formation of ihe group in 2013. we have mct evcry Mormlay evening from Il* middle of Seplcmkr till the end of March. originally In th¢ chur¢h halls. Howcv¢r. at thc end of 2024. we t(K)k the decision lo change our accommixlation io somewhere more suiied to our needs. We meei in Giljnour and Whiiehill Parish Church in BumbanL while ￿MainIng an organisaiion in Hamilton Old Parish Church. Our number8 are 8*ady al 42 which includes the choimiaster and accompanisl and our ayeragc weckly attendance is atrKMJt 35. Wly we lom two of our members during the year but gained two new members. The main aim of th¢ group is fellowship and through singin& mainly tn f(￿￿-Part harmony, an activity which is widely rccognised as a strategy to maintain mcntal well-bein& A variety of sty1¢5 of music is cover¢d. inrluding sacrcd. Scottish. tnodern pop. music fTom the shows and traditional foUr-[￿rt choral arrangements. which Means there is usually someihing to suit everyone. In the course of ihe year. we reiurned io AuchliKhan for a concert in (ktober. receiving a very warni welcom¢ from a very responsive 2￿jience. We were atso delighted to host (w annual Carols by Candlelighi in partnership with ihe church events. commiitee in Deccmt*r. when an audienc¢ of over 180 were able io participatc in singing carols. old and new as well as h¢aring som¢ of our repcrtoirc of Christm&s Music. 'lThe procecds. £860. werc split between Kilbryde 1105pice on bchalf of IhL' ¢hurch and I lamilion Di51rict F(￿bank, in memory of onc of our MCMk￿ who worked tirelessly there as a volunteer. I'his year. we once again made the p￿vIOuS year's Carols by Candlelight available on the Church's Youl ube page and this allowed those who could not attend. to enjoy some f¢￿1ve fun. One frien(L who is no longcr able to come to the cvenin orL)aniseq a social get-together in her retiremeftt complex in t)ecember. when everyone enjoys particÉpaling in the Carols. We hope tn do the same again wilh this year's recording. Our closing dinncr t(￿k place w the end of March in Hamilton (iolf Club and the fo(xl and cniertaTrnmeni were enjoyed by all who were there. Hamilton Old Parish Church of Scotland Trustees, Report Year ended 31 December 2025 Achievements and Performance (continued) Hamilton West Country Dancers The Hamilton West County Dancers meet alternate Tuesdays in the large hall in the West Campus, Peacock Cross, Flamilion. "lThere are currcntly 16 membcrs on th¢ roll and the session starts In Octobcr and finishes in April, ending with a celebratory meal out. There is alwa)'s a varied progr4unme of dances. from Strathspeys. Rc¢ls and Jigs. The steps of the dances are 'walkcd through, before being pul to music. Ilaving fijrn making friends and keeping fit. are just some of the benefits of Scottish Country Dancing. The club will celebrate 50 ycars of dancingp in 2027. The fc¢s coll¢¢ted all go io pay for smaller incidentsls requircd to help the running of the church buildings at the West. Drama Kirk Over the course of 2025. Drama Kirk continued its creative mission in the parish and beyond, exploring a number of new ways to shar¢ the gospel. In April, we presented our ninth annual Passion Play with the innovative 'Passion Play in a Day,. Following rehcarsals for the principals, wc came ￿8¢ther as a company in ihe morning to r¢hcarsc for a pcrforniancc late afternoon. In this way, we minimised the time commitment for volunteers. making involvement accessible to a wider rdnge ofwple. A number of people who hathi'l be¢n able io commit to full reh¢arsals in recent years joined the ca5L as Viell a5 a number of new faces. The energy brought into the rehearsal r(K)m by thc new folks jotning was phenomenal. This Passion Play w&s also the ftr5t time a conlemtM)rary take on the Easter Story w&5 presented. This allowed the usc of modern music for the first time. The l&st supper, for examplc, ￿gan with the dance bcats or 'upt()￿TI Funk,. A celebration together tor Jesus and his friends. which quickly ￿Came solemn as Jesus discuss¢d his death. Thc contnst belwccn thes¢ emoiions was a filling rcflcclion ofthc 'joy lo So￿Ow, nalure of Holy Week. The eonlemwrary setting led to exploring who these Lharncteri would be in Ic)day's society. Caiaphas the I ligh Priest condcmncd Jesus in clerical robes from a pulpit. whil￿ wc know he was Londemned by the religlous leaders of the day, seeing that visualised brought it home in a new way. In September, Drama Kirk ran workshops ai the Reehargtrk confcrcnc¢. organiscd by Gl&sgow Presbylery and the lJnited Refomied Church in Scotland. Intended to inspire everyone in ministry. from parish ministers to youih leaders and mor¢. this conference is unique in Scotland al providing an opportunity lo meet with others and experience severdl ￿'OrkshopS exploring different ide&8 for church life. Bob Hartman, author of the Rhyming Bibl¢, was the srttial guest and we werc cspccially delighied to ￿ part oran ev¢nt with him, given our recordings of various sections of the Rhyming Bible for use in schools and churches. Wc ran two workshops. one called "Drnma in Worship: Keep it Simple., where wc lalkcd aEK)ut on our recent experiences of "The Simplest Nativity Ever" by Angela Yardy in 2024 and "Passion Play in a Day" for F.astLr 2025. I￿rore perfomiing the last sUp￿r. including dclcgalcs frorn ihc confcwncL as disciplcs. Our second workshop 'Bringing the Gospel to Life: The CFood, the Bad and thc Ugty. drew more on our dramatized studies and our experienLe over the years showing that emlM)d)'ing charaLters from scripture de¢pens participants. faith and understanding olscriplurc. We ran some drdma games. perfom)cd some sketches imd provided an opportunlty io explorr a p(Issagc of scripturc in more depth. Both workshops were well attended and rcceived excellcni feedback. 'llJcre was a Lreal deal of inier¢st in our work. OciolKr began our involvement in the monthly afternoon scrvices & the w¢￿ chU￿h. focused on the miracles of s¢ripture. In Octo￿r we depicted the wedding ai Can& in November the healing7 of the man born blind and in D¢cember thc mirdclc of th¢ virgin birth. For Drama Kirk, Ihcsc services providc an OPPOnunily for new people to try out involvement without the commitment required for a larger-scale perforniance. For the Church: Ihis proi'ides an opportunity lo present familiar stories in an cngaging and accessible way. Hamilton Old Parish Church of Scotland Trustees, Report Year ended 31 December 2025 Aehievements and Performance (continued) Parent & Toddler Group We had a gr¢at year al toddlers in 2025. tA>ts ofnew fricnds and a few lcavers for nursery. We have lots of fun playing with toys and doing crnft5. We started the year with 15 children finished at summer with 4 leaving. then whcn we relurncd in August we wcre back up to 15 again which w'as lovely. We had a fun Eas'ter party where the children all hunted for their eggs, a end of iem) in June party with the bfftg slide which was a bi8 hit. In Oclober we had a Elallow¢¢n party where they w¢rc all dressed up and d(Kyked for apples and ai Christmas time we had a party where the Big man in red came for a visil and handed out presents. What a fabulous ycar, looking fonvard io the onc ahead now thai wc have increased our numbers. Wc me¢1 on a Wednesday morning from 10-11.30am in The West Church Hall. With the incre&sed number since we slarted back in January 26 wc are only away from ow capacity of 20. Sunday Live. Sunday Live! Is the name given to our Sunday School for the ongoing teaching of a Christian education to our young people. "reaching takes place in a happy and Tel&xed environmeni by a group of enthusiastÉc leaders on a rotational basis. Currently there are ar()und eight children registered. Presently teaching material is taken from Spill th¢ Beans. which is in conjunction with th¢ weekly Church SeTh'i¢e. Sunday Live! meets weekly on a Sunday Miih the exception of ￿h0o] holidays. Each week the children enjoy a variety of Bibl¢ stori¢s, crdfts and gam¢s. 2025 was a successful year for Sunday Live! and the children enj()yed a day out climbing walls at a local venue. The year was brought to a close with a Fawlty Tower Nativity play followed by our tradilional Chrislm&s Pie Sunday. Holiday Club A summer holiday club h&8 been establishcd since 2016 and is off¢red for onc w¢ck in JulylAugusl lo primary school children and their siblings from locals schools with aitendance from across thc and further atield. In the morning a combination of crafts. exercise videos, songs. stories and play give the childrcn th¢ opwirtunity to socialise and learn in a friendly and safe environmeni while &ssisting familics with free child care for a wrtion of the summer holidays. Our'Holiday Club Hen)es' was highly successful with boih indoor and outdoor activilies for thc children. Again this ycar. the childrcn had the option or staving tor the afternoon to watch a film/cartoons and enjoy further crafts and games. This proved extremely popular with th¢ children. In total around 64 children partieipa*d throughout the cours¢ of the week, and the holiday club w&s thomughly enjoyed by everyone involved Film Club The Film Club continues to give the wider community additional OPFK)rtunities for social and educational interadion and discussion. Leasing to Non-church Affiliated Clubs and Oryani5atiotts Kirk Session recognises the imp)rthnce of utilising our premises effectively in a cost*fficient manner whilst r¢aching out lo ihe nceds of thc Nryder community. Wc continucd. thercfore. with our ￿licY of renting aLcommodalion and car parking spaces to appropriale organisatiorLS and this produced a signifjcant income to help fund our running costs. Hamilton Old Parish Church of Scotland Trustees, Report Year ended 31 December 2025 Achievements and Performance (continued) Hyzone Hyzone is a relational )'uuth pr()jeLt committed to the needs of young people who choose to engage. They have conLern t()r the development of the whole person and seek io encourage young people to reach their physical. emotional, menlal and Spiritual wtential so thal they ma), flnd life in all its fullness. whatever forn) Ihat mighi take for them. This work is undertaken by a Project Manager and is supported by a scssional l¢am and volunieers. Punding is providcd by a securcd Grani from the NationaI Lottery Communily Fund Young Start Fund and financial Colliributions from I lamilion Old Parish Church and St John s Church. This funding suP￿rt conlinues although tuture core funding will be difficult to source but every effort is being made to explore every resource. Small donalions also assist and are greatly appreciated. Several walks with young people on Sunday afternoons around the local parks have proved sucecssful. I ly/.une will conlinuc lo assist and SUp￿rt young ￿P]e lo ￿ FK)Sitive both about ihcmselvcs and their future. Unfortunalcly al ihc cnd of 2025, the council asked I lyzonc to vacate thc premiscs th¢y were using and they are n()w looking for new accommodation to carrv on this work. Financial Review Our ofycrings from mcmkrs during ihc year increased by £20.448 (23 /0) due to the union wilh ihe West ChurLh on I" January. 2025. £13,325 w&s received the final payment from the proceeds from the Hamilton I lospiLql F und which has been detM)siled in ihe Poor and Charitable Fund (Ben¢volent) &s under Ihe dccd of mortification dra￿￿ up in 1616 and a sfatutory declaration signed in 1978 the funds must be used for ihe benclit of th¢ poor and needy. On thc cosl side our contribulion to "Giving 'lo Grow, was asscssed at £101,880 compared to the £77,862 the previous year. The full income from both congiregations was used to calculatc lh¢ Income Base from which lh¢ figure is derivcd. We make paymcnl by 10 stsnding ord¢r P&iyments trom Februrirv to November whiLh are met in full. We Lontinue lo seek to maximise revenue streams with hall and car park lets and income from investments providing valuable funds. Our inv¢stment wrtfolios continue lo rise with gains of £83,760 being added during the ycar. Before inler-fund transfers our generdl fund had a surplus of £1.548 and restricted funds had a gain or £246,570. This increase was due to funds coming trom the West Church. Our total tunds ai the year*nd were £1.406,785. of which £360.294 were unrestricted and £1.046.492 rcstricted. Investment Policy and Performance Our investment (idvisers, Rathbones, are instruLted to invest both our general funds and our restricted fund wilhin ihc ¢onslrain15 of a m¢dium to low risk inN'estmcnt portfolio of ethical Siocks, Ihereby prohibiling investment in companies manufacturing arniaments. alcohol and tobacco. Within this definition we have bias towards higher income yieldin&7 slock. particularly in times when we are findin&y it dI￿leU11 ts) achi¢ve sutficient income to meet our expenditure. Certain changyes to our portfolios were recommended by RathEN)nes and these helped increase our investment incomc for thc year. Hamilton Old Parish Church of Scotland Trustees, Report Year ended 31 December 2025 Risk Management The principal risks faced by the charity lie in its ability in the medium to longer terni to meet nornial running costs from a reducing incom¢ base and opcrdiionally from the abililv ofthe eldcrs and voluni¢"Lrs lo carry out their duties effectively for the benefit of vulnerable members of society. The age demographic of the cvngregalion has been increasing in recent years and the minister of the Church continu¢s with lh¢ implementation of plans io allrdct youngcr allend¢¢s which will address the cncompassing problem of longevity- The operational risk (wising from the elders and volunteers carrying out their duties is addressed by regular moniloring of activities and participaiion in training cours¢s run b), the local presbylcry or bv the National Church. Expert ddvice is iaken where required. particularly with regard to the maintenance of our Church building with ils Grade I listing. Reserves Policy It is the Trustees, EX)licy to hold reserves to meet our expenses for six months. Ai the year end the Church h¢ld unr¢siriclcd funds of £360.294 of which £12.665 had IK¢n designaied for a fabric fund. £3.874 for Ihe purLhase ()t' musiL by ￿'a￿. of a bequest. £4.739 for ()rgan maintenance and £2,606 held by organisations. The remaining balance of £336.409 rcpres¢nts about fiftccn months cxpendilure however we particularly Tec()ginise the listed stalus of our buildingis anij hold sufficienl reserves in (ienerdl Funds lo ensure that recurring annual costs can k mei for th¢ forthcoming year whilsi also mainthinlng funds to mcei future ontingTencies and our oblig?dtions as a Church of Scotland Lharge. We give cognizance to ihe tact that we havc rLc¢nily bccn in a period when our income insu￿1clen[ to meci our cxpendTlurc and. thereforc, also make provision for future years lo ensure the future of the Church. The Kirk Session also holds restricted funds as detsiled in note 15 10 the accounts. We comply with all the conditions imrK)sed on thc usc of these funds. Stewardship A Stewardship c()nN"ener is king acliTr¢ly sought to start a campaign later in 2026. The minister continues to predLh on %teward%hip tc)pics on a regular b&8is. Hamilton Old Parish Church of Scotland Trustees, Report Year ended 31 December 2025 Structure, Governance and Management 'I"he congregation is a regisicr¢d charity. number SC010855 and is administcrcd in accordancc with lh¢ t¢mis of the Deed of Con%titulion (EJnitary Fonn) and is subject to the Acts Regulations of the (Neneral Assembly of the Church of Scotland. M¢mbers ofthe Kirk Session are ihc charitv truslecs. Thc Kirk Scssion members are thc elders of ihe church and are chosen from those members of the church ￿th0 c(Insid¢red to hai'e the appropridte gift% ¢U]d skills. 'I'hL rninisicr, who is a meM1￿r of thc Kirk Scssion. ts elecl¢d by the eongjregation and induLl¢d by Presbvlery. Certain responsibililies are delegiated io the finance Committ¢e and the Property Committee as appropriatc. "I'hc Kirk Session, i¥'hich me¢ts fiv¢ times a year. is rcsponsible for spiritual affai￿ ￿TrIhin the church. Referenee and Administrative Information Trustees The active elders and trustees during the Y￿ were.. RhDnaArthur Rey. Im Ros% Wllliam L Fadit Ctrlyn Gths Hekn Mccjircwy F.IAill¢ Irvjne I￿ HiThlk Carole Mlfn (icpr￿ R(AYrtso Prnny Sjm D4vid Y Principal ()ffice-bear¢rs Ministcr: Rei'¢rcnd lan Ross Blacknian Se$8ion Clerk: Andrea Davidson Church 'frcasurcr.' Maril>'n Henderson Principal Office LeeLhlee Rodd I lamilion Ml.3 6AQ Charity No.. SC010855 Independenl F.xaminer Raymond Henry fcA The Kelvin Pilrtnership. Chart¢red ALcountants Thc Cooper Building 505 (ireat Weslem Road Gl&sgow G12 81tN Bankers Roy of the ?005 ALt aTril Re&*uliltion 4 1)1. tl)y ?006 ALLvunis RegTuldli()n% amcnded). dnd lo prL'parc accounts wl)ich accord wrih ihe accouniing rLYord5 and con7ply with RL&Ful￿[On 8 of thL' 20(K) ALcounl% Reg'ulation.%14LS Éunended) have not mei. or 2. t() whiLh. itt vpinion. attention should be drawTr in order to enable u prO￿r underst￿d[Thg of the accounts lo ￿ reacl)cd. Name." RaymoThl Flcnry Prof¢85ional QuMlifiLdtionlPTufe%3ional Body= fLA Address.. So) Grcat WestLm Road (il&%gpow GI?8IIN l)aic.' 30 March 2026 ¥ O 1710 TONtswJO .1: N:I:n'n I (yo * Ui (y fLS .'1: H;I:H-H 11 O ¢Y* O 4ts rf0- uo HAMILTON OLD PARISH CHURCH OF SCOTLAND Balance Sheet At 31 December 2025 Totsl Funds 2025 Prior Year 2024 Note Fixed A¥sets: Tangible asse15 Investments 75.263 1.038.960 1.114.223 81.828 948.502 1.030,330 10 Total Fixèd Assets Current A$5ets Debtors Cash al bank and in hand 11 23.718 316370 340,088 20,526 110,873 131.399 Total Current Assets Liabilities Ciedilors falling due within one year Net Current Assets Creditors falling due after mole than one year Net Assets 12 47,525 292.562 3.062 128,337 1.406,785 1.158,667 Th• funds of the charity: Restricted income funds Unrestricted income funds Totsl charity funds 1,046.491 360.294 1.406.785 764.￿2 394.605 1.158,667 15 The accounts were approved by the Trustee elders on 29103126. For and on ￿half of the Trustees Session Clerk Tw5urer 13 Hamilton Old Parish Church Year ended 31 December 2025 Accounting Pollcies The principal acLounling TK)licies, which have been applied consistently in the current and precedin¥ year in dcaling with iiems which are considered material lo the accounts, arc set out below. Basis of preparation The tinanLial statements have ken prepared in ￿COrdanCe with Accounting and Rew)rting by Charities: Ststement of Recomm¢ndcd Practice applicable lo charities preparing their accounts in accordanc¢ with the Financial Re￿rtIng Standards applicable in the UK and Republic of Ireland (FRS102) effeclive from I January 2019 and the F inancial Rcpx)rting Siandard applicable in th¢ UK and R¢public of Ir¢land (FRSI 02). the Charities and Tn￿lee Investmenl (scotl￿d) Aci 2005 and the Charities accounts (SLotland) Regulations 2006 (as amended). Fund accounting runds are cl&sSltied a5 either Testricted fimds or ill￿eStriCted funds. defined as follows. Reslricicd funds are funds subje¢t lo stKcific requircmcnts as to their use which may be declared by the donor or with thelr authority or created through legal processes. but still within the wider objects of the charity. Endowment funds are fimds which have been given on the condition that the original capital sum is not Teducd, but the income ther¢ from is used for the purpose dcfined in accordance with the objccis of the charity. Unrestricted funds are exwidable at the discretion of the trnSle¢s in fitherdnce of ihc objecls of the charity. If parts of the unrestricted funds are earniarked al the discretion of the trustees for a Particular purpose, they are dcsignated as a separate fund. This designation has an administraiivc purtK)se only and does nol legally restrici the trustees, discretion to apply the fund. Goin% concern Thc "frnstccs consider ihai therc are no material uncertainties aboui ihe abiliiy of thc charitsble company to continue for the foreseeable future. and therefore has adopted the going concern b&%'is in preparing these financial Slaiemcnts. Recognition of income Income is recognA%ed when the charity has entitlement to the fimd5. any perfornlance conditions attached to thc item(s) of income have IKYn meL it is probable that the income will rcceivcd and the amount can be measured reliably. Donated serviees and facilities Donalcd professional sen'ices and donated facilitics are rccognised as income when the charily has control over the item. oooo O¢>0 Ill ill I, 31 1151155 &Q O ￿ (F) O ly O ￿￿- OOOOOC4OOOOmOJ J try O *OO ¢0 o r4 o ¢r> OaJ*o 8a-8-12% a> ¢ci ry LTI (Fi sljs11111}Il i I HAMILTON OU) PARISH CHURCH OF SCOTLAND Plotss fomiing part of th? financial ¥tatom•nts For the year onded 31 Decembgr 2025 2025 2024 Slaff ¢osts and numbers Salaries and wages 12.494 11.666 Total 11.666 The average number of employees durin9 the year was as follows." 20ZS Mumbor 2024 Numbor Ministenal SUPF¥Nt No employee had omrAoyee tenefits in excess of £50,C(rf) (2023."ni AN Churth of Scouand congregth¥ ￿rtrIbute to the Nab"onal Str.pe￿ Fund bears the costs of all minister5, St"pend$ empbyefs c￿t￿'blrt￿j￿5 for nabonal insuran¢e. pensKJn and housir*g and loan fund. Ministers. sb"pends are paKI in acc(￿tsn￿ wrth tr* nabonal $b"pend scale, which is related to years of se￿￿e. For the year under review the minimum sbpend was £32.433 and the maximum sb.pend {in the fiflh ar￿ subsequent years} È39.856. Tnmtse R8mungr•tion and Rol¥t•d Party Transaclkn DurirKJ the year IAr CampWI Barr Te¢eNed paynwits totalling £360 for serwces rendered as a deputy c*urth organist. 80th Mr Batr aThJ his 7MtE. Mrs Nesdla Barr. were elders throL￿t￿Ut the year Payments in resped of ccwncil tax. teleph￿e costs an(1 travelliry expenses am¢)unb"ng to £7,789 41 were made on behalf of Rev. Ros$ BLqckman wtKJ wa5 the minister an¢J trustee throughout the perityj. Salary payments ￿ling £12.493 V&*re paMJ duiing the y to Mrs Andrea Davidson in rnspect of her employment 8$ Church secretary. Mrs DavKlson served 3$ an elder and trustee throughout thè year. An hoTh)rarium of £W T￿5 paKI to klr C￿lA Oavidaon ththo served as an elder thr¢MJghout the year. DurirKJ the year a total of £11,262 {2024." £29,889) was donat&J to thè congregation by tnjsteos HAMILTON OLO PARISH CHURCH OF SCOTLAND Notes forniing part of the financial statements For the year ended 31 December 2025 Tan9ibl• Fix•d Assets Sound System S￿1￿￿ Totsl CoBt At 1 January 2025 Add￿￿$ At 31 De¢ember 2tr25 14.440 98.494 14,440 98,494 A¢¢umulat•d Dopr•ciation At 1 January 2025 Charge for year At 31 t*c*rnb¢r 2025 se￿3 5.603 11 206 11,￿3 962 12,025 16.666 6,565 23,231 Net 8ook Value At 31 De￿rn￿￿ 2￿25 At 31 Decerntef 2024 72.848 78.451 2.415 3.377 75,263 81.828 Ho•ling Systern Sound Syslem Total At 1 January 2024 Add*tions Al 31 Dec*rtw2tr24 14.440 98,494 14.440 98.494 At 1 January 2024 Charge forJYar At 31 t￿ce￿￿er 2024 10,101 962 11,063 10,101 6,565 18,866 5.603 5.603 Net Book V•luo At 31 t*(err*er 2024 At 31 Decen*er 2023 78,451 3.377 4.339 81.828 88.393 10 Invgllnw artel al 1 J•uary W25 916.538 3.892 141.3Y .138.548 Pur Organ FUNI S Hamitton FICt￿ FUNJ Heaiiw 433.784 5.047 41.7 -15 467.247 5.047 23.914 2￿,268 983 14.053 724.242 111.458 975 439 15 723 208.15) 15.228 1.710 247,668 764.C62 299.451 Unrg•tiicted fvnd¥ General FUTh Benevolent FUTr Blad(wood Bèquest FabrK Fund Organ rnainten8rte Monday Club SalfrTrihall Siryrs Sunday knve 52,881 1.046,491 377.(￿1 224.241 240.045 -24.788 336.409 4.394 1.781 3,874 12.665 4.739 18.116 1.178 170 -1.212 833 13B 1.210 1.072 394.605 261.￿7 260.418 .35,8eii 360,294 Tot•1 lund• 1.158.e67 14(h 785 At 1 January 2024 Incorniny 01rtgoing Resour¢es At 31 De¢ 2024 R•Atiictsd fund8 May Orr Dick A¢¥dern￿ Awards Fabnc FuThY Stan￿Y Hy5h¥ Bequest Drarna Ki DavKI Gth Organ Futwj S Hamimon FWr Ftsnd Hea￿g Fur*J 413.725 5,047 75.441 6.258 433.784 S.047 111.458 983 42.912 1.469 202.191 7.615 208.150 4,640 40 449 742.476 2.163 37.564 42.612 Unrn8trfj¢tsd funds General FuTrJ eeneV0￿￿t FuThl BlaGlwixxJ 8￿￿￿1 Monday Club Safftonhall Sirgers Sunday LNe 16.278 764.1￿2 379.371 1,875 5.714 1.224 1.533 1.210 156.779 159.519 377,001 4,394 1,178 2.19) 1.ce1 1,210 168,128 164.150 394.605 Total lund8 205.692 180.428 1 158,667 Pu of Restricted Funds The May OTh Bequest is l￿d to hdp meet expendrt￿￿ on areas of work alld propct5 of Hamitton Old Pansh Churth not asscoated wrth rt5 ordirw and recurring expendrture The Dick A￿dem￿ Award fund 1$ to wovide ￿an1 assista￿ to Succes￿ applicants towards the eosl of trainiThJ for the ministy The Fabric FLThJ is retncled to meet ca￿1 expendilure on the Church ￿￿"IdIngS aThJ fitb.ngs The Dawd Gibb Organ FuThJ is to be used for the repar ofts Churth's pipe organ. Other ￿$tr￿lI￿$ awAy rftr* trustees St￿k1 deode &3ainsl maintainiThJ or ￿plaC•r￿j the organ. The Stanley Hysknp is to be L*ed for the benefit ofts youth ofthe ctrfnmunty. The Su$ie Hamil￿ Fkhver Fund 1$ to wovKle lknal in Chuth al serwcts of particular son[f￿a The Heats'ng Fund was established to raise lurKls to aSs￿t the cost of the heab.ng system installed in the Church in 2023. Th* was transferred to the Fabn"c fimd in 2024 The West Country Dancer5 and Parent & Tc*Jdler lunds ar* f(K th• use of or9ani5*ions Other restn'cted repwnt fijnds pffjw.ded to the CIMKch to ￿et or a￿81 in meth.ng specAfie(l rtems or calwjories of expendrtwe se The Blackn￿Od Bequest 1$ th&naleJJ to assist in Ir￿tr"r￿ expenditure r*tirYJ lo music in the Church. The unrestricted Fabric and (tyn Furth are for th? day to ¢Jay maiilenan¢e of the fabric of the buildings aThY organs Other unrestricted fund$ are for use by grcw or Organisati￿ referred to. X*25 2024 Christian AKJ 581 383 Hamillon Drop in Centre lindudes 50% of offerings fnxn Hoty Week services) Hyzone Athon for PulFwKfflary Fi￿81S. saffr￿ Srsers Carcds by Candlelight Jutslee Key SCI￿(50% ofoffenngs frThn Hoty Week seryices) Scottish B*de Sc(iÈty Macmillan Carw Supixy1 1.554 700 67S Sèmaritan's Purse 250 Hamijton fc*)dbank. Saffronh*l Si Kilbryde Hospice 621 25 APPENDIX FUNDS HELD ON BEHALF OFTHE CONGREGATION BY THE CHURCH OF SCOTLAND GF.NF.114L TRUSTEES 2025 2024 REVENUE ACCOUNT Credit balance at l January 2025 Inter¢sl Repaid to congregation Allocation of Supwrt Costs 304 290 15 -277 -30 304 26