Dalserf Parish Church of Scotland
FfNANCIAL STATEMENTS
YEAR ENDED
31 DECEMBER 2025
CONGREGATION No: 171102
SCOTTISH CHARITY No: SC 016156

DALSERF PARISH CHURCH
CONTENTS
Page
Trustees, Annual Report
Report of the Independent Examiner
Statement of Financial Activities
Balance Sheet
Not¢s to the Financial Statements
9-19
Appendix
20

Dalserf Parish Church
Trustees, Annual Report
Year ended 31 December 2025
Th¢ trustees present their annual report and fjnancial statements of the chaTity for th¢ year ended 31 Dec¢mb¢r 2025.
Th¢ financi&l statsments have been prepared in accordance with the accounting policies set out in the not¢8 to the
awounts and coinply wlth the General Assembly Regulations for Congr¢g&tional Finance, the Charities and Trustee
Investtnent (Scotland) Act 2005. th¢ Charities Accounts (Scotland) Regulations 2006 (as amended) and A￿OUntIng
and Rewrting by Chariti¢s: Ststem¢nt of R¢wmm¢nded Prdctice applicable to charities preparing th¢iT acwunts in
accordance with th¢ Financial R¢porting Standard applicable in the UK and Republic of Ireland publish¢d on 16 July
2014.
Objectlves and A¢tivities
Th¢ Church of Scotland is Trinitsrian in doctrine, RefoLrned in tradition and Presbyterian in polity. It ¢xists to glorify
God and to work for the &dvancemeDt 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 p¢opl¢ in ev¢ry paTish of Scotland
throu￿ a territorlal ministry. It co-operates with other Churches in various ecum¢ni¢al bodies in Scotland and beyond.
To implement the above objectives th¢ church organises and is responsible for the following ￿tivitIeS.. weekly da)time
service of worship, occasional evening seLvices of worship, bi-weekly afternoon 8ervi¢¢s of worship. Sunday school.
bible study group, th¢ guild, boys brigad¢, girls brigade, pray¢r m¢etin8s, ohoir, alpha Course, intsr church visitstion4
th¢ g&th¢rin8 and after whool clubs.
Aehievements and Perforniance
2025 has provd to be & very buyy and vibrant year. Under the guidance of our locum, the Rev. Fiona Anderson, the
coiigregation has been tran5forrrLed into a viable active unit with the introduction of new ideas to our services, to our
outre￿h and mission work. To help with all these new concepts 2 new elders were ordained in May. The lociun's
hiisband has undergone Presbytery training and often takes part in the Sunday service as well as standing tn at local
church¢s. Many mpAnb¢rs pass the comnient that with Tom, Dalserfhas got'*wo for oThe" and we are very privileged to
do so.
Our work in the two local primary schools ￿ntInUeS with our partnership wlth the "Mad Ministry". This means that for
many years no child has mov¢d from primary to secondary schools without a basic knowledge of the Christian Faith.
Our monthly visits to the two local Care Homes ar¢ equ&lly popular with the residents and often revives in them long
forgotten hymn5 and songs.
Monthly, evening'songs of Praise" h&ve been introduced with surprising attendance from the neighlx)urhood. Equally,
our "Pie, Pint and Parablc" held monthly in th¢ Ash8ill Bowling Club have been received well. Many non-members
att¢nd and this hos proved very successful in'planting th¢ se¢d" of our Faith into outsiders.
Our sm&ll Sunday Sohool is proving to be popular, both with the ¢hildren but oft¢n with iheiT respective mothers. Some
of the children took part in our Nativity Performance which adds to their s¢lf-confid¢iioe in other aspects of their liv¢s.
Th¢ Girls Brigade and th¢ Guild are all thriving .' £2,700 was raised by the guild at th¢ir annual Christma8 Fayre. As
usual our "Saturday T¢as" w¢r¢ a great success with almost £8,000 being raised. Half of this money goes to various
local charities and half to Dalserf chU￿h funds. We continuc to be fortunate in our sitU8tion on the Clydeside Tourist
Route as many travellers prefer the pe￿ and quiet in Dalserf to the g¢ner81 hubbub and queues at the local garden
centr¢s.
The intr(Klu¢tion of "streamed" and recordd s¢rYic¢s has proved to be very popular with many Briti8h and foreign
people regularly following us each week. The daily readings over December of Advent scriptur¢ proved particularly
popular.
Once again, the Church is ind¢btsd to all who go the "extra mile- to maintsin the many and v&ri¢d &spe¢ts of church
life. Members a￿ encouraged to b￿0m¢ involved even in simple m¢nial tssks likc sweeping the floor or wa81iing the
dishes.
Dalserf Church's w>sition in the Clyd¢ Valley Cluster is still not d¢terniined. It seems extraordinary that by far the most
succ¢ssfiJl church in the ar￿ should b¢ considered for closure. Kirkfieldbank and Crossford have fonnally united, and
their minister has rctired. Dalserfs representatives will continue to put our strong cas¢ b¢fore the Implcmentation
Committee. It is a very fluid situation and as no final decision will b¢ taken for ovcr & year, "anythin8 can happenl"

DalserfParisb Church
Trusteesg Annual Report (Contd.)
Year ended 31 December 2025
Finy4ncithl Revlew
With the large inor¢as¢ in membership and attendan¢e durin8 2024125, the overall offerings have increased in 2025 by
around 20/0. This will have a positive knock-on eff¢¢t in the refund through the Gift Aid Syst¢m. Despite not having a
fulltime minist¢r for 10 years Dalserf has still paid th¢ Ministry and Mission (Giving to Grow) ¢ontributions tothllllig
over £300,000 to the chU￿h of Scotland, despits r￿¢1VIng very little in return. In 2025 our possible Giving to Grow
Contributions was set at £52,754, just abov¢ the sum required to cover the cost of a,￿IniSter of Word and Sacrament"
Luckily DaIserf recekved a "transitional relief. of £10,302 and the ￿08S sum has been reduced to £42,452. It 18
important to note that Dals¢rfs level of income far exceeds the incomes of the two churches, Overtown and
Crosrford/Kirkfieldbank with which Dalserffomis the Clyde Valley Clustsr.
It is clear from five- or six-y¢ar financial statistics, that Dalserf is the fmancial powe￿oU5e of the Cluster, despite
maintaining the largest buildings. D8lserf is oft¢n 3arcastic&lly spoken of as a "G8ther¢d Church" whereby its
members are not locally bas¢d but travel some distsnce for each s¢rvi¢e. This indicates a level of commitments not
seen e18ewhere. Our members are in attendance because they want to be ther¢. On¢ visiting miDiSter claiined that this
was th¢ result of 'fth¢ veil between Heaven and Earth being very thin in D&ls¢rP. Th¢ closure of Dalserfwould lead to
th¢ imm¢diats dispersion of the congregation to Lanark, CaTluk¢, Law, Larkhall etc., where most of the ¢on8re8ation
aotu&lly live. The large regular offering income at Dalserf would be lost to the cluster with immediat¢ ¢ff¢¢t and th¢
Cluster as a whole would require "oentr81" financial assistanc¢. quite contrary to what was anticipated in the'Tlan"
Investment income r¢m&ins buoyant with th¢ gr¢at¢r part of this being added to our reserves for future use. Fund-
raising has I￿en cxceptional. Th¢ Saturday Teas, d¢spit¢ being run for fewer weekend4 raised almost £8,000. Half of
this was d¢signal¢d for I￿￿1 Charities. The "Gift Day" raised a further £2,600, whilst the Guild brought in an amazit)g
£2,800 in their Christmas Fayr¢.
The "Giving to Grow. Contribution of £42,452 was made up of £3.752 endowments income, plus £600 Gleb¢ renL
both paid dir¢¢t to Edinburgh, plus £2,436.50 overpaid in 2024> plus £35,663.50 from Da15erf in ten equal payments of
£3.566.35.
Total income for 2025 was £140,966 (2024.. £135,054), an increase of £5.912 on 2024.
Total expenditure increased from £88,079 in 2024 to £94,997 in 2025. Costs continu¢ to be monitored closety,
The resulting surplus for the year. prior to th¢ net gains (2024: gains) on investments, w&s £45.969 (2024.. £46.975).
Investtnents recorded an incre&se in value of £52,342, following an increase in value of £54,864 in 2024.
The overall surplus for the year was £98,311 (2024.. Surplu5 £101,839).
Investment Policy and Performance
Most of th¢ chur¢h's inv¢skn¢llts are inv¢sted in the Church of Scotland Growth Fund with a les8er amount in the
Income Fund. It is hoped thal the inv¢stment o&pital will keep pace with inflation whilst providing the church with as
high an income as possible. The income obtsin¢d (£20,000 approxiinately), mainly in the Stipend Fund, the MArion
Watson Fund and the Jean McFarlane Fund is used to off$¢t the g¢ii¢ral expenses, as is £3,752 of Endowment income
and th¢ Glebe rent of £600,

Dalserf Parish Church
Trustees) Annual Report (Contd.)
Year ended 31 December 2025
Rlsk Mallogement
In some ways it is easi¢r to ¢riti¢ise the National church for all the upheaval Éhat has taken pla¢¢ over the1&8t two years
regarding the formation of "Clusters- However, it is the ordinary church and its members who have had to bear the
burd¢n of all the ill feelin& the dismay. the perceived unfairness and insensitivity of the whol¢ process.
We w¢r¢ r¢minded receThtty in Life aKLd Work that the Trustees agreed that '*There a Chu￿h cim afford a minister they
should be p¢rniitted to call one"
So it is extremely galling to be repeatedly reminded th&t our futur¢ is in jeopardy
when we are so f￿￿ncIallY sound.
However, it is often "adversity" that spurs us on from th¢ "ststus quo" Under Rev. Allders0￿ Dalserf has been
transfomied and is now one of the most succ¢ssful rural parishes in th¢ &rea. Dals¢rf will only fail if there 18 outside
interference that d¢ni¢s reality. Th¢ proposed &lt¢rnativ¢s do not bellr critical analysis alld in the view of Dalserf Kirk
ses8ion, are doomed to failw¢. The Clyd¢ Valley will become a Spiritual wilderness devoid of any Christian input. Nine
s¢ttl¢m¢nls, Kirkfieldbank, Hazelbank. Crossford, Netherbuni Ashgill, Shawsburn, Gattion, Rosebank and DaIs￿r
itself ar¢ to b¢ abandon¢d in the name of "Mission"
Reserves Poli¢y
It is the Trust¢es' policy to hold res¢rves in th¢ G¢neral Fund at the beginning of the y¢ar of aPPToximatsly five months
expenditure, (£45,000) to allow for cash flow problenls during the 8ummer holiday period.
At th¢ y¢ar ¢nd th¢ Church h¢ld unr¢strict¢d fimds of £767,885 (2024: £683272) of whioh £712.361 (2024.. £649,224)
had been designatsd as shown in not¢ 13. The r¢maining balance of £55.524 (2024: £34.048) r¢pr¢s¢nts the balance in
the General Fund.
The Church also held £205,147 (2024.. £190,406) of endomrynent funds and £128.664 (2024.. £129,707) of restricted
funds which have been provided for the purposes specified in not¢ 13.
Stru¢tsre, Governgnce and MY4nagemellt
The congregation is a registered charity, nwnber SC016156 and is administered in accordance with the tern)s of the
Deed of Constitution (Unitary Fortn) and is subject to the Acts and Regulations of the General Assembly of the Church
of Scotland.
Members of the Kirk Session are the ¢h8rity trustees. The Kirk Session members are the elders of the church alld are
¢hosen from those members of the church who &r¢ considered to have the appropriate gifts and skills. The minister,
who is a member of the Kirk Session. is eleoted by the con8r¢gation and inducted by Presbytery. As Dalserf Church
does not hav¢ a Congr¢8ational Board, the Kirk Session ￿50 tak¢s responsibility for finance and fabric and all &8pects
of church life.
The Kirk Session m¢¢ts r¢gularly (8-12 times a year), or as required. and is responsible for SPiTitu&l affairs within the
church.
Church Committees comprise outreach and d¢v¢lopment, the youth group. the pastornl Care group, the safeguarding
teom, th¢ fabric coinmittee and the finance team.
Independent Examiner
As amiounced in 2019. Stephen Bell of I A Stewart & Co, Chartered Accountsnl, New Lanark, is the independent
examiner of the accounts for 2025 and subsequent yvdrs.

DAlserf Parish Church
Trustees, Annllal Report (Contd.)
Year ended 31 December 2025
Reference and Admlnistrative InformAtlon
Trustees
Mr H Brady
Mrs J Pollok
Mr H B A￿hibald
Mrs L Brodie
Mr E Budg¢ll
MTS J Harvey
Mrs E Lawson
Mrs A Carson (ti112111012025)
Mrs R Cla￿Son
Mrs A McHolin
Miss C Walker
Mr W Harnilton
Mrs J Gilchrist
Rev. M Garr¢tt
Mr T And¢rson
Mr D Manson (titl 2111012025)
MTS M B&illie
Mr8 J Callander
Mr W Kent
E R¢ynolds
Mrs H Scotland
Mr T Forrest
Mr H McGregor
Mr J McPhee (till 2111012025)
Principal offic￿bearerJ
Minister.
Locum Minister
Interim Moderator
S¢ssion Clerk..
Church Treasurer..
Deputy Treasurer..
Vawit
Rev. Fiona Anderson
Rev. Morag Garrett
Mrs J Callander
Mr FI B Archibald
Mrs M Baillie
Prinelpal Office
Session Clerk
78 Brown1￿ Road.
Law
Carluk¢
ML8 5JD
Tre4surer
7 Byretown Gardens
Kirkfieldbank
Lanark
MLII 9NZ
CharityNo.' SC016156
Independent Examiner
Stephen C Bell
l A Stewart & Co Ltd
Charterd Ac¢ountants
'rhe Me¢hanics Workshop
New lanark
South tAnarkshire
MLII 9DB
Bankera
Virgin Bank
43 Hamilton Road
Motherwell
North Lanarkshire
MLI 3DD

DalserfParish Church
Trustees, Annual Report (Contd.)
Year ended 31 December 2025
Trustees, Respon8ibilitiu in Relv41ion to the Financial St#tements
The charity trustees are responsible for preparing a trustees, annual report financial statements in accord&n¢¢ with
applicable law and Unlted Kingdom Ac¢ounting Standards (Unit¢d Kingdom Generally Accepted A¢coullting
Practice).
The law applicable lo charities in S¢otland requires the charity trnstees to prepare financial statements for ¢acb year
which show a tru¢ and fair view of die stats of affairs of the charty and of the incoming ￿s0￿C¢S and applic&tion of
r¢sourc¢s of th¢ ¢h8rity for that p¢riod. In preparing the f￿ancial statement5, the tn￿teeS ar¢ requir¢d to:
select suitable accounting poli¢i¢s and then apply th¢m ¢onsiSt¢ntly.
observe the method and principles in the applicable Charities SORP.
make judgements and estimates that are re&8onable and prndent.
state whether applioabl¢ accounting standards and stat¢m¢nts of recommended practice have been followed,
subj¢ot to any departures disclosed and explained in the financial statsments.
prepare the financial statements on the going concern basis Lmless it is inappropriats to pr¢sutn¢ that the clwity
will continu¢ in operational existence.
Th¢ trust¢¢s are responsible for k¢eping prop¢r ￿counting ￿ordS which disclos¢ with reakollable accuracy at any time
the financial position of the charity and to enttble them to ensure that the financial statements comply with the Charities
and T￿￿tee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
They are also responsible for safeguarding the assets of the charty Lwd hence for taking reasonable steps for the
prevention And ddection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the chArity and financial inforniation on the
congttgation's w¢bsil¢. Legislation in tlie United Kingdom governing the preparation and dissemination of fJnan¢ial
stat¢m¢nts may diff¢r from legislation in other juri8di¢tions.
Approved by the TNstees and signed on their behalf,
Mrs J Callander
Session Clerk
Date '.

DalserfParish Church
Independent Examiner's Report to the Trustees of Dalserf Parish Church
Year ended 31 December 2025
I rewjrt on the financial statements of the charity for the year ended 31 December 2025 which are s¢t out on pages 7 to
19.
Respectlve respon8ibilitie4 of tru5tets And txaminer
The charity's trustees are responsible for the preparation of the financial sthtsments ill accordance with the terms of the
Charities Trustee Investment (Scotland) Act 2005 and the Charities Account8 (Scotland) Regulations 2006 (as
amend¢d).
The charity trustees consider that th¢ audit requirement of Regulation l O(l) (a) to (c) of the Accounts Regulations does
not apply. It 18 my responsibility to examine th¢ financial statements required under section 44(1) (c) of the Act and
to state whether particular matters have com¢ to my att¢ntion.
Basis of independent examiner'8 Statement
My ¢xamination is carried out accordance with Regulation I l of the Chariti¢s Awounts (Scotland) Regulations 2006
(as am¢nd¢d). An examinfAtion includes a review of the accounting reoords kept by the Charity a comparison of th¢
financial statements presented with those r¢¢ords. It also in¢ludes consideration of any unusual items or disclosu￿$ in
the flnancial statements and seeks explanations from th¢ trust¢¢s concerning ally such matters. The procedures
undertaken do not provide all the evidence that would be requir¢d in an audiL and consequently I do not ¢xpr¢ss an
audlt opinion on the vi¢w given by the financial statements.
Independent examiller's 8t4temenl
Tn the oours¢ of my examination. no matter has come to my attention.
which gives me reason&bl¢ cause to believe that in any matsrial respect the requirements:
to k¢ep accounting T¢cords in accordance with Section 44(1) (a) of th¢ 2005 Act and Regulation 4 of th¢
2006 Accounts Regulations (as amended), and
to prepare fin￿claI statenlents which accord with the accounting records and comply with R¢gulation 8 of
the 2006 Acoounts Regulations (as amended) hav¢ not be¢n met, or
to which. in my opinion. attention Should b¢ drawn in order to ¢nabl¢ a prop¢r understanding of the fjnancial
statements to be reached.
Steph¢n C Bell
Indep¢iid¢nt Examiner
Member of th¢ Institut¢ of Chartered Accountants of Scotland
I A Stewart & Co Ltd
Chartered Accountants
The Mechanics Workshop
New Lanark
Soutli tanarkshire
MLII 9DB
Date:

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DalserfParish Church
Balance Sheet
As at 31 December 2025
Note
2025
2024
Flxed Assets
Tan¥ible Assets
Investnlents
7229
737,984
4,144
685,642
Total F￿ed Assets
745.213
689,786
CurreDt knets
D¢btors
Bank C&sh in Hand
10
12,000
346,483
10,000
304,349
Total Current Assets
358.483
314,349
Llabilltit5
Creditors falling within one yeor
2,000
750
Net Current A￿ets
356,483
313,599
Net Assets
1,101,096
1,003,385
The Trknnds of the Charity
Endowment fund5
205,147
190.406
Restrictsd intome funds
128.664
129.707
Urtrestrlcted Ineome funds
707,885
683272
Total Charfty Funds
13
1,101,696
1,003,385
The f￿ancIal statements w￿e approved by the t￿￿te¢S on
and signed on their behalf by..
. Mrs J Callander, Session CleTk
. H B Archibald, Tre&surer

Dalserf Parish Church
Notes to the Financial Statements
Year ended 31 December 2025
Accounting Policie4
The principal a¢counting policies. which have been applied consistently in th¢ curr¢nt and preceding y¢ar in dealing
with items which ar¢ ¢onsidered material to the financial statements. are set out below.
Basis of prep8Tatio
The finanoi81 statements have been pr¢pared in accordance with Accounting and Reportin8 by Charities: Statement of
R¢¢omm¢nded Practice applioabl¢ to Ch￿ltieS PTeparing their finanoi&l statements in accordance with the Financial
R¢porting Standards applicable in th¢ UK and Republ1¢ of Ir¢land SORP (FRS102), the Charities and Trustee
Investment (Scotland) Aot 2005 and the Charities accounts (S¢otland) Regulations 2006 (as amended).
The charity meets th¢ definition of a public benefit entity in t¢nns of FRSIO2.
Tbe financial stst¢m¢nts have been prepared on the historical cost basis, as modified by the revaluation of certain
financial a&s¢ts measured at fair V￿lle tbrough incom¢ or ex￿ndItUre.
Th¢ finan¢ial statements are prepared in st¢rling. which is the functional curr¢n¢y of the entity.
Fund a¢counting
Funds arc classifi¢d as oither restricted. endowment or unrestricted funds, defined ￿ follows:
Restricted funds are funds subject to specific requirements as to their us¢ which may k declared by th¢ donor or wlth
th¢iT authority or created through legal processes, but still within the wider objects of the charity.
Endowment fiinds are funds which have bcen given on the condition th&t the original capital sum is not reduced, but
the in¢ome therefrom is used for th¢ purpos¢ d¢fin¢d in &ccordaThce with the objects of th¢ charity.
Unrestrictsd fjJnds are expendable at th¢ discretion of th¢ tTUStees in fi]rtheYance of the objects of the charity. If parts of
th¢ unreslricted funds are ¢artnarked at th¢ discretion of th¢ trustees for a particular purpose, th¢y Are designated as a
separate fund. This designation has an administrative purpose only and does not legally restri¢t th¢ t￿￿tees, discretion
to apply the fund.
Income
Income is recognised when the charity has entitlement to the funds, any perfonnanc¢ ¢onditions attached to th¢ it¢m(s)
of income have been meL it is probable that the income will b¢ rec¢iv¢d and the amount caD IK measured reliably.
Expenditure
Expenditure is recognised on an ac¢ruals basis as the liability is incurred.
Donated servic&s gnd facilities
Donated professional services and donated facilities are reeognised AS income when the charity has control over the
item. any condition associated with the donated itejn has been meL the receipt of economlc benefit froin the use by the
charity of the item is probable and that economic benefit can be measL￿ed reliably. In accordance with the Charities
SORP (FRS102) th¢ general volunteer time of congregation members is not recognised.
Int¢rest receivable
Interest on funds h¢ld on deposit is included when receivable and the amount can be measured reliably by th¢ charity.
this is nornially upon notifJe&tion of the intsrest paid OT pay&bl¢ by the Bank.

Dalserf Parish Church
Notes to the Financial Statements (contd.)
Year ended 31 December 2025
AcL'ounting Polici
Tangible Fixed A98ets
Th¢ charity has the right to occupy and use for its charit&bl¢ objects certain tangible fixed assets, including the church,
halls. v¢st¢d in the Church of Scotland General Trust¢¢s. No collsiderntion 18 payabl¢ for the use of these assets.
Expenditure incurred on the repair and maint¢nance of these assets is charged as resources ¢xp¢nded in the statement of
financial activities in the period in which the liability arises.
All tangible fixed ￿$¢tS ¢osting in excess of £1,000 having a value to th¢ charity greater than one year, other than thos¢
acquired for sp¢¢ifi¢ pwposes, are capitalised. Depreciation is provided oil a straight-lin¢ basis to write off the cost or
initial value. less residual value, of tangible fixed assets over their estimated us¢ful Iiv¢5',
Fixtur¢4 fittings attd equipment
10 years
IDves(menl8
Fixed &8set inv¢stments are 8tat¢d at market value at the balance sh¢¢t dat¢. Unrealised gains and losses repres¢nt th¢
diff¢r¢n¢e betw¢en the market value at the beginning and elld of the fmancial year or, if purchased in the year, the
diff¢r¢n¢¢ between cost and market value at the end of the year.
Realised gains and losses represent the difference between the proceeds on disposal and th¢ market value at the start of
the year or cost if purchased in the year.
Taxlltion
Dals¢rf Parish chU￿h is recognised &g a oharity for th¢ purposes of applicable t&xation legislation and is therefore not
subj¢ct to taxation on its oharitabl¢ activities. The charity is not r¢gister¢d for VAT and ￿SOurc¢S expended therefore
include irrecovcrabl¢ input VAT.
Fingncial instruments
The Church only enter5 illto basic fjnancial iDStrument transactions that result irL the recognition of financial assets and
liabilities like gift aid receivablo, other debtors, Church of Scotland deposits, bank and cash and accruals. Gift aid
receivabl¢ and other debtors are measured at the settlement arllount due. Accruals are recognised at the traiisa¢lion
pri¢¢. Cash and cash equivalents include Church of Scotlalld deposits and bank and cash. Cash is represented by ¢ash
in hand and dew>sits held with finan¢ial institutions repayable without penalty on notice of not mor¢ than 24 hours.
Cash equivalents are higbly liquid inv¢stm¢nts that Matu￿ in no MO￿ than ttwee months from th¢ dat¢ of ￿quiSItion
and that are reAdily Lonvertible to known amounts of ￿sh with insignificant risk orchange in valu¢.

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DalserfParish Church
]Yotes to the financial ststements (contd.)
Year ended 31 December 2025
2025
21)24
Staff eosts and numbers
Salaries and wages
12.651
12,555
There w¢r¢ no Nt contributions made on behalf of staff.
The average number of employees during the year was as follows.. -
2025
Number
2024
Number
Music Staff
Premises M&intsnance
No employee had ¢mploy¢e b¢n¢fits in excess of £50.000 (2024.. None)
All Church of Scotland oongregations contribut¢ to the National Stip¢nd 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, whlch is related to years of s¢ryi¢e.
For the year under review, the minimum stipelld was £32,433 and the maximum stipend (after five years) was
£39,856.
13

Dalserf Parish C,hurch
Notes to the financial statements (contd.)
Year ended 31 December 2025
Tallgible Fixed Assets
Fixtllres
& Fitting8
Totsl
Cost
At l January 2025
A(klitions
9,574
4.042
9.574
4.042
At 31 Dec¢mb¢r 2025
13,616
13.616
¢¢umu￿ted Depreelthtlon
At l January 2025
Charge for year
5,430
957
5,430
957
At 31 December 2025
6,387
6,387
Net Book Value
At 31 D¢c¢mber 2025
7,229
7,229
At 31 December 2024
4.144
4.144
Fixtures
& Flttlngs
Total
Cosl
At l January 2024
Additions
9,574
9.574
At 31 D¢eember 2024
9,574
9,574
Aecumulated Depreclaifion
At l January 2024
Charge for year
4.473
957
4,473
957
At 31 December 2024
5.430
5,430
Net Book Value
At 31 December 2024
4,144
4,144
At 31 Detembcr 2023
5,101
5,101
All fixed assets (buildings) of Dalserf Church are vested with the General TNstees of the Church of Scotland,
Edinburgh.
Trustee remuneration and relydted party trADsa¢tionJ
During th¢ y¢ar. thre¢ trustees received reimbursement of expenses incurred totaling £1.352 (2024: £847) one of
whom receiv¢d £473 (2024.. £300), the second, received £251 (2024 £0) and the third being the IocuD], who
r¢ceived £628 (2024.. £547).
The Locum was paid a salary of £14,890 (2024: £14,306) from Dalserffunds but through the offices of the
chU￿h of Scotland.
Voluntary contributions r¢o¢ived during the year from trustees amount¢d to £19.604 (2024: £17.3 14) ¢x¢luding
gift aid.

Dalserf Parish Church
Notes to the Financial Statements (contd.)
Year ended 31 December 2025
Illvestments
2025
2024
Market value at beginning of year
IDvested in year
Unrealised gain l (loss) on inv¢8tments
685,642
595,778
35,000
54.864
52,342
Market v￿u0 at end of y¢ar
737.984
685,642
Inv¢sbn¢nt at cost
472,780
472,780
The followiug illvestments are held..
The Church of Scotland Investors TNst
Growth Fund
Income Fund
102,974 units
2,592 units
708.461
29.523
656,974
28,668
737,984
685,642
10, Dcbtord
Gift Aid refund due
12,000
10.000
11. Creditors
Accruals
2.000
750
12. Anatysl8 of Net A35ets between funds
General Designated
Re5tri¢ted Endowment
Tolal
Fixed A55ets
Inv¢stm¢nts
Current Assets
Curr¢nt Liabilities
541
585,106
126,714
6,688
25,208
96,768
7.229
737,984
358,483
(2,000}
127,670
77,477
57,524
(2,000)
Net Assets Ydt 31 December 2025 S5￿24
712,361
128,664
205.147
1,101,696
General Designated
Restricted
EDdowmeDt
Totsl
Fixed Assets
Investmenls
Current Assets
Current Liabilities
703
543,277
105.244
3,441
23,376
102,890
4,144
685,642
314.349
(750)
118,989
71,417
34,798
(750)
Net assets at 31 December 2024 34,048
649224
129,707
190,406
1,003J85
15

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DalserfParish Church
Notes to the Finaneial Statements (contd.)
Year ended 31 December 2025
13. Movement of Funds (eonid.)
Purpose of Endowwent Funds
Income from the Marion Watson Fund is used for th¢ general maintenance of Dalserfchurch.
Income from the Benevolent Fund is distributsd to suitable people at the suggestion of the minst¢r.
Purpose of R￿trIcted Funds
Miss Hamilton Fund - During 2013 the Parish of Dalserf received a Iwuest from the E8t&te of the late Miss
Elspeth Hamilton. th¢ previous owner of D&lserf Estats. The mon¢y is not for church purposes, but will be
admirlistsred by th¢ Kirk Session, just like the B¢nevolent Fun(L for tILe benefit of the soctally financially
deprived tn¢mb¢rs of the community within the boundary of Dals¢rfParish.
The Youth Fund is Specifi￿llY funded privately by sympathetio individu￿8 to pn)vide finance to Christian work
wilh the youth and aged in the parish whether they be &%sociated with D￿scrfchur¢h or not.
The Hamillon Hall Fund (previously the New Meeting Place Fund) is for tho building and maintenancc of
H&milton Hall.
The Dalserf R¢storation Fund has been set up as a restricted fund to gather monies for the repair of th¢ old kirk
in Dal&erfvillage.
Purpose of Designated Funds
I'he Outreach Fund is to provide finance for rekwhing out to the community with the Christian me&sage in th¢
hope that it will produce a spiritual response in the hearts and minds of some men]bers of the parish and beyond.
The Fabric Fund is given an allocation of money at the beginning of each year to cover the 8en¢Tal maint¢nanc¢
of chU￿h buildings.
The Stipend Fund is invested to provide income each year to offset th¢ cost of the minister's salary.
The Em¢rgency Fund is lo provide immediate funds for large repairs in exceptional circumstances, such as
unexpecte41 boiler replacement. structural damage caused by high winds, etc,
The Sunday School and Guild Fund5 are used for dev¢lopmenl of these activities r¢sp¢¢tiv¢ly witbin the body of
the church,
The Mrs Jean McFarlane Memorial Fund was created by a legaoy from the late Jean McFarlane (all ¢ld¢r) on h¢r
d¢ath in 2017. The income from this fund will be used for church maintenance.

Dalserf Parish Church
Notes to the Financial Statements (contd.)
Year ended 31 December 2025
14. Volunteen
In common with all ¢ongregations of th¢ Church of Scotland, the congre8ation b¢nefJts from tlie contribution
mad¢ by volunteers who give their time and talents willingly for the benefit of the Church. The areas of
congregational life which rely on the conts'ibution of volunteers are many and vari¢d and much of the activity
would b¢ unable to continue w¢re it not for th¢ commitment shown.
15. Collections for Third P&rtie$
2025
2024
Hamiltoll Chur¢h¢s Drop In
Larkhall Foodbank
Poppy Scotland
IiAF B¢n¢volent Fund
Girls Brigad¢
Boys Brigade
Marie Curie
DalserfPrimary
Kilbryde Hospi¢¢
Larkhall Volunteers
Christian Aid
Salvation Amiy
Lanark Men's Shed
Dalserf Church Guild
Arrietta Choir
Stonehouse Band
MAD Ministry
Coalburn Band
Glasgow Pastors
Bowling Club
Beatson Cancer
Guide Dogs
Covenanters Assoc.
Ltprosy Mission
Hamilton Churches Drop In
Larkhall Foodbank
Poppy Scotland
RAF Benevolent Fund
Dals¢rfGirls Brigade
Boys Brigade (Overtown)
Marie Curie
Da15erfPrimary
Kilbryd¢ 14ospice
Larkhall Volunteers
Christian Aid
Salvation Anny
Lallark M¢n's Shed
Dalserfchurch Guild
A￿letta Choir
355
500
160
160
200
600
220
220
350
250
300
250
250
500
645
245
485
500
200
50
600
600
500
250
loo
500
150
250
40
425
250
200
200
6,005
4.500
19

APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
2025
2024
CAprrAL ACCOUNT
Credit Balances held at 31 Decemb¢r at historical cost
322 604
322 604
Market Valu¢ of Balan¢es at 31 December
370 009
REVENUE ACCOU
Credit B￿an£e at 31 D¢¢ember
io
The above balances amse following disposal of the manse in 2019.
20