CHARITY REGISTRATION NUMBER." SC017506 CONGREGATIONAL NUMBER: 130735 The Upper Clyde Church of Scotland Annual Report and Receipts and Payments Accounts For the year ended 31 December 2025 I.A.STEWART & CO Chartered Accountants The Mechanics Workshop New Lanark ML.1_1.QD&..-.... -.-
The Upper Clyde Church of Scotland Annual Report and Receipts and Payments Accounts Year ended 31 December 2025 Page Trustees, annual report Independent examinerfs report to the trustees Receipts and payments account Statement of balances Notes to the annual report and receipts and payments accounts 10
The Upper Clyde Church of Scotland Trustees. Annual Report Year ended 31 December 2025 The Injstees present Ihelr port and the unaudited annual report and receipts and payments accounts of the charity for the year ended 31 December 2025. Rof•rence and administratlve deta118 Registered charlty namo The Upper Clyde Church of ScoUand Charfty registration number SC017506 Prlnclpal offlce The Manse 31 Carlisle Road Crawford Biggar ML12 6TP The trustges Rev Dr N Macdonald U Baillie R Barker L Cochrane J Gilbert M HaAey J Reid J Telfer W White Dr D Yates Principal offlco bearers Minister Rev. Dr N Macdonald Session clerk vaGant Treasurer R Barker Property convenor W White Gfft ald convenor R Barker Bankors Royal Bank of Scotland 88 High Street Lanark ML117ET Accountsnts l A Stewart & Co Chartered Accounlanls The Mechanics Workshop New Lanark ML119DB
The Upper Clyde Church of Scotland Trustees. Annual Report (Gonlinued) Year ended 31 December 2025 Structurep govèrnance and management The Upper Clyde Church is administered in accordance with the terms (rf the Deed of Constitution (Unitary Forml from January 2013. Rgcrultment and appolntment of trusteos Members of the Kirk Session are the charity trustees. The Kirk Session members 8re the active elders of the church and are chosen from those members of the church who are considered lo have the appropriate gifts and ski115. The minister, who is a member of the Kirk Session, is elected by the ongregation and inducted by Presbytery. Organlsatlonal 8tructure The Church is part of the national Church of Scotland and we play a full part through the commitment of members lo the work of the Presbytery and General Assembly. The parent charity is the Church of Scouand. charity reference SC011353. There is no separate Congregational Board and the Kirk Sesslon is responsible for all material as well as spiritual matters, through oommittees.. property, finance, worshlp elc. Members of the committees are drawn from the eldership and they have ¢o-opted members of the congregation with the necessary grfts and skills. Kirk Sesslon meetings are Galled as reqUId and usually flve lo slx limes @very year. Oblectlve8 and activitlgs The Church of Scotland is Trinitarian In doctrlne, Reformed In tradition and Presbyterian In polity. The congregation has a strong desire lo be relevant lo the needs of its communities and lo be accessible and welcoming. 11 co-operates wllh other Churches in various ecumenical bodies in Scotland and beyond. As a national Church, il acknowledges a dislinclive call and duty to bring the ordlnances of rellglon to every household wlhin the parish boundary. The Ordinances of Religion include= the regular opportunlty to worship God.. the services of a minister or others during times of pastoral need., a location ft)r weddlngs and funeral8'. place for adults to be baptlsed or for members lo have their children baplised-, sharing the sacrament of Holy Communion.
The Upper Clyde Church of Scotland Trustees. Annual Report (conllnu8dJ Year ended 31 December 2025 Athlevements and porformanco Ilncorporatlng plans for future perlods) Over th8 last kn years, Upper Clyde has been engaged in conversations with our neiqhbourSng parishes of Douglas Valloy and Cairngiyffe with a view to exploring a possible union of the three. These conversations arose from the PresE)ytery Plan of Forth Valley and Clydesdale, in which all three parishes are located. At a meeting of the joint Kirk Sessions at Upper Clyde in November 2025, the Sessions voted agreed= to a Basis of Union - unanimous to a deferred Union, in the case of Upper Clyde, upon the Minislerfs eventual demission against that the charge, in line with the recent Act from General Assembly, become a 7 year Reviewable Charge- unanimous. Church members, in lin8 with Church of Scotland procedure, were subsequenuy requlred to vote on the above, and all point8 w8re Oveh81m1ngIY supported within the three parishes. It is envisaged that Douglas Valley and Caimgryffe will now begin the process by becoming a unitsn and thereafter, with input from Upper Clyde. be free lo call a full-time Minister of Word and Sacrament. Upper Clyde will, upon the eventual demission of the Minister. then go into union., the Minister servlng the united parishes of Douglas Valley and Cairngryffe, becoming overall Minister of the charge. At present, the Minister is sGheduled to retire in July 2030. The new parish will ba known as 'Clydesdale Trinity Parish,. All three church buildings will be r81ained, 9iven the geographical size of the new parish. Further conversations around an additional 0.5 post, or 1 full-time equivalent post are ongoing, but we are hopeful that there wlll be a posillve outcome on this matl8r. In the meantime, as Upper Clyde looks to the future, we continue, in the present, lo serve God and our neighbours within this parish. The Kirk Session continues to meet regularly with five full meetings over the course of the year, four of which are online, and one. usually in May, on-site. The above conversallons and business of possible Union has been the main focus of the work of the Sassion over this past year, along with the regular ongoing business of finance, property, ministry and pastoral management. As a group, the Session continues to work well, are a good, harmonious, and supportive team, and are a pleasure to work alongside, as we work togeth8r lo serve God and the pèople wfthln the parish area. Worship: Normally, the main diet of worship is held.. 10.30am Sunday each week in the Parish Church al Abington-, Formal Communion is held quarterly in March, June, September, and December on-site In the parish church. while a more informal communion service is held bNice a year in Leadhills for our evening service. Evening worship - il was decided to put this service on 'sabbalical' and review this in September 2026. Up until I was again on sick leave mid-July to the end of August we continued to provtsje a weekly online service. Once back from sick leave, online weekly worship was once again available on our YouTube Ghannel. We now have 877 subscribers up from 759 in 2024. Overall, we tend lo average around the high 20,8 for regular vigwing figures. Special seryices in 2025 included.. o Palm Sundgy and Easter o Harvest service o Remembran¢e Sunday services held at the parish churth, online, and at the Crawford and Leadhills memorials outéoors o'Tidings of Comfort and Joy, mid-December.' annual service for those experiencing loss o Traditional service of lessons and carols on th8 Sunday after Christmas.
Tha Upper Clyde Church of Scotland Trustees. Annual Report (continuvdj Year ended 31 December 2025 Communlty workloutroaGh: We continue to support the work of the foodbank through regular collections in the Sundays of the month when we have communion. as well as a special collection for Harvest. Regarding the above, we held a very successful Christmas coffee moming on the 6th December, where wg were able lo raise just under £300 for the ongoir)g work of Clydesdale Food Bank Our friends from Covey Befrienders continue to make use of the church building lo assist their work with vulnerable young people in our parish. We continue lo be in conversation wlh them about further developing this relationship via their n6w rural group befriending scheme. The Guild is currently on sabbatical while we explore our potential new union and the possible union of the various Guilds within what will be the new parish. Easter and Christmas magazines were distributed by mailoul to all member households, as well as being pul online on our church website. We continue to have an online presence via our blogsite and our YouTube channel, which hosts our online worship. Schools.. Relationships with the 5 schools wlhin the parish are excellent. There are school visits in¢¢xporatlng assemblies on a fortnighdy basis, lunch drop ins, story telling, and working alongside the tea¢hlng team as requlred on particular RME units. Pastoral: Pasloral vl$ilng continues, as do home communion visits, assisted by our pastoral visitors Dee Yates and Heather Watt. Baptisms, Weddings. and funerals of members slnce last ASM: Baptisms: O Weddings.. O FsJner8ls'. 4 CIo8lng commonts: Durlng this lime of challenge and Change, we continue the work of serving our wider parish as we can, whlle also looking ahead. The Presbytery Plan for our area is now very much irb process, with the parishes of Douglas Valley, Cairngryffe gnd ourselves voting for Union. Our neighbours will become a union at the end of April 2026, while Upper Clyde in a deferred union until l eventually demit office at lime lo be deterrrined, but no laleT than the 31 st July, 2030. Recent vol88 within worship by members were unanimous concerning a deferred union and moving to a r8viewable charge of seven years. Whlle In this transition phas8 of working towards an eventual union, we look lo the future posilwely, while also being aware potential changes that may come as a result. Our church building is currently secure and due for a review in June, 2028. This gDies us lime lo explore how to make beller use of this space. Although our numbers are down, and we are pragmatic about what we are able or unable to do wh diminishing re50urGes, we remain in good heart. Thanks, as ever, lo all who gNe so willingly of their Ilme, talents. and energy. In this, my twelfth year as Minister, l am especially grateful to all who once agaln rallied around during further si¢k leave taken this last year, and who helped lo keep everything moving along cheerfully and calmly. As I noted last year, although we are small in number, I believè that we demonstrate what small communities are able to achieve when they work together towards a common goal. It continues to be a prwilege to serve as your Minister. Nikki Macdonald, Mlnlsler. UCPC
The Upper Clyde Church of Scotland Trustees. Annual Report (continu8dJ Year ended 31 December 2025 Financial revi6w 2025 saw a surplus of £330 compared lo a surplus of £4,533 the year before. The unrestricted fund shows a deficit of £103 for the year {2024.' surplus £4,068). Thè 2025 results include a realisation of investments of £10,005 in the year. similar lo last year. The movements In the other funds and thelr purposes are included in Note 5 to the accounts. Recelpts The main source of income is the offerings from members. These comprise weekly open plate collections, donations by envelope and bank standing order and one-off donations. A large portion of the donations are made under the gift-aid schem8, which enables the church to recover a significant amount of funds from HMRC via tax recoverable. Limited furnlraising events raised £200 last year, with none thls year. Total donations (excluding lax recovered on gift aid) amounted lo £7,487 compared lo £8,322 in 2024, a decrease of 10% and total income from all sources (before realising investmanlsl amounted to £13,190 compared lo £13,765 in 2024- a decrease of 4Yo. Paymgnts The largest item of expendiluro relates to Giving to Grow payments for which tolalled £6.973 in th8 y@ar {2024- £3,744). This money goes into a contral fund which is used to meet the stipends and training costs of ministers and which also meets a variety of needs including congregational resOUlng, support and soGial care. Much of the remaining expenditure goes towards the upkeep of the church. manse and grounds. and development of congregational aclivi118S. Costs are closely controlled however the properties and grounds continue to be maintained to a high standard. Total of all payments for ttie year amounted to £22,86S Gompared lo £19,235 in 2024. Aroas of financial conGorn There Is a need to consider our income and expenditure gNen the current deficit being reported in the financial year and before the realisalion of iNveslmenls. The costs of UCPC are very much a 'fixed cost base, wllh minimal ability lo make any significant rÈduclions. The trustees are aware of the challenge of Increasing offerings lo cover future expenditure. Financial outCOMèS by fund 2025 2024 Surplusl {defiGttl General Fund Fabric Fund Forsyth Trust Guild Laminglon Bequest Lindsay Bequest Total {7491 3,746 676 406 13541 33 26 394 29 10 330 4.533 The General Fund was boosted by £10.000 realised from the sale of uni15 from the Church of Scotland Growth Fund investment in both years.
The Upper Clyde Church of Scotland Trustees. Annual Report {¢trntinued) Year ended 31 December 2025 Resgrv6s It Is the trustees policy to ensure that all commitments are met each year. At the year end the church held unrestricted funds of £18,133 (2024.. £18,238) as specified in note 5 of the accounts. This amount is above the level of the trustees policy lo hold reserves of six month's normal expendlture, but provides a buffer for unscheduled expenditure. The church also held £6,254 (2024.. £5,850) in restricted and £1,50312024.. £1,474) In endowment funds which have been provided for the purposes specffied in note 5 to the attounts. Trugte88' rasponslbillties Statement The members of the Kirk S8ssion musl prepafe financial statements which give sufficient detsil to enable an appreciation of the transactions of the Church durirlg the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request. musl reflect the financial position of the church al that lime. This must be done lo ensure that the financial slalemenls comply with the Charities and Trustee Investment (Scollandl Act 2005. the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anenl Congregational Finance approved by the Gen8ral Assembly of the Church of Scotland in 2007. They are aSso responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention andlor dele¢tion of fraud and other irregularities. The Iruslees. annual port was approved on. I%%ts.W8nd slgned on behalf of the board of Iruslees by: ev Dr N Macdonald Truslee Dr D Yates Trustee
The Upper Clyde Church of Scotland Independent Examiner's Report to the Trustees of The Upper Clyde Church of Scotland Year ended 31 December 2025 I report on the annual report and receipts and payments accounts for the year ended 31 December 2025, which comprise the receipts and payments account, statement of balances and the related notes. Rospgctlvg rgsponsibilitie8 of trustees and examlner The charity's Iruslees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Invgslment (Scotlandl Act 2005 (the 2005 Acl} and the Charities A(ut5 ISGoUandl Regulations 2006 (as amended) (the 2006 AccoLtnls Regulations). The charivs Iruslees consider that the audit requirements of Regulation 10111(dl of the 2006 Accounts Regulations do not apply. 11 is my responsibility lo examine the accounts as required under section 4411 Xcl of the 2005 Act and lo stale whether parlioular matters have come lo my attention. To the fullest extent perniitted by law. I do not accepl or assume responsibility lo anyone other than the charity and the harivs members as a body. for my work, for thi5 report, or for the opinions I have formed. Basis Of indèpondènt oxamlngrfs rgport My examlnation Is carrled out in acGordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An èxamination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also indudes consideration of any unusual items or dbsclosures Ill the acGounts, and seeks explanations from the trustee5 conceming any such matters. The procedures undertaken do not provide all the eviden that would be required in an audit. and consequently I do not express an audit opinion on the view given by the accounts. Independent examlner's statement- matter of concern Identtfiad In the course of my examination, no matter has come to my attention which gives me reasonable cause lo believe that in any material respect the requirements: to keep accounting records in accordance with section 44{1 Xa} of the 2005 Act and Regulation 4 of th8 2006 Accounts Regulations.. and to prepare accounts which accord with the accounting recgrds and comply with Ihe awounting uir&menls of regulation 9 of the 2006 Accoun15 Regulations have not been met. In carrying out my examination I noted that the Trustees no longer have access to threa bank accounts with the result that I was unable lo confirm the balances held in thes6 accounts. The bank accounts support the Forsyth Trust Fund, the Lamington B8quesl Fund, the désignated Sunday Club fund, and the General fund. These funds are described In nole 5 to the aGcounts. The Trustees aro working with the bank lo regain control of the bank accounts whlch together hold a total of £7,160 per these accounts. I confirm that there are no other matters lo which your attention should be drawn to enable a proper understanding of the accounts lo be wched. Louise Walson Member (rfthe Institute of Chartered Accounlanls of ScoUand Independent Examiner l A Stewart & Co The Mechanics Workshop New Lanark ML119DB Dale.
The Uppor Clyde Church of Scotland Receipts and Payments Account Year ended 31 December 2025 2025 Restricted Endi)wment funds funds Total funds Total funds 2024 Unreslricled funds Recelpts Donations and legacies Receipts from charitable aclivilles Investment income other income 9,502 9,502 9,510 200 4,055 10,003 23,768 3,255 10,005 22,762 404 29 3,688 10,005 Total recelpts Payments Costs of charitable activities 404 29 23,195 22,865 22,865 22,865 19,235 19,235 Total Panents 22,865 Excess of recelpts over paymgnts for the year (1031 404 29 330 4,533 The notes on pagès 10 to 14 fomi part of thèsè annual report and receipts and payments accounts.
The Upper Clyde Church of Scotland Statement of Balances 31 December 2025 2025 Reslricled Endowment funds funds Total funds Total funds 2024 UnreslriGled funds Notè Bank and deposit balanc85 Total funds brought forward Exces8 of receipts over payments for the year and net movement in funds 18.236 5,850 1,474 25,560 21,027 (1031 404 20 330 4,533 Total funds carrfed for•vard 18.133 6,254 1,503 25,890 25,5eA) Investments at market value 140,613 16,925 7.341 164,879 162,839 Investments at cost 63,107 2,146 872 66,125 71.973 Assets Grft aid recewable 1,930 1,930 1.960 Liabiliti0$ Amounts due nol yet paid 446 446 1.346 These annual report and recelpts and payments accounts were approved by the board of Iruslees and authorised for Issue on .IK..pI..1g.IL)., and are signed on behalf of the board by.. Rev Dr N Macdonald Trustee Dr D Yates Trustee The notes on pages 10 to 14 forni part of these annual rnport gnd rnc•lpts #nd paymènts accounts.
The Upper Clyde Church of Scotland Notes to the Annual Report and Receipts and Payments Accounts Year ended 31 December 2025 Accounting policies Basls of prgparatlon The accounts have beon prepared on a receipts and payments basis. No adluslmenls have been made for any income due bul not received, nor for any expenses Incurred but not y81 paid al the year end. Donatlons and legacies Unrestrlcted Total Funds Unrestricted Total Funds Funds 2025 Fund8 2024 Donatlons VVFO scheme Grftaid Open plate Tax recovered on Grflaid Other offerings and donations 120 1,200 6,107 2,015 60 120 1,200 6,107 2,015 1.040 1,940 4,136 1.040 1,940 4.136 690 1,206 1,206 Grants Other grants recelved 9,502 9,502 9,510 9,510 10
The Upper Clyde Church of Scotland Notes to the Annual Report and Recelpts and Payments Accounts {conttnu6¢9 Year ended 31 December 2025 Analysls of payments Charftable Actlvltle8 Unrestricted fvnds 2025 Total 2025 Total 2024 Giving to grow Presbytery dues Pulpit supply Council tax Minister's expenses Upkeep of grounds Heat and light Insurance Other buildings costs Telephone Church magazine Organ and music expenses Church organisations (note 6) Other expenses Hire of hall Project Gosts Total 6,973 458 6.973 458 883 1.969 2.196 590 1,955 1,814 2.022 1.152 142 842 3,744 432 1.016 1,857 960 825 2,041 1,738 1,897 1,106 145 510 419 140 72 1,523 1.969 2,196 590 1.955 1.814 2.022 1,152 142 842 390 669 22,055 22,055 18,425 Governance $t$ Independent examiners fee 810 810 810 Total payments 22,865 22,865 19,235 Glvlng to Grow (x)st IS 9tated net of endowment in¢ome of £5,142 (2024.. £5,217) and Glebe rènt of £3.57412024: £5,845). Trustee remuneratlon and oxpons#s During the year, council lax of £1,989 {2024= £1.8571 was paid to the local authority in respect of the manse cccupled by the minister and £1,15212024- £1,106) was paid for telecommunications. Expenses reimbursed lo the minister for travel lotalled £2,19612024'. £960). No other trustee or person related lo a trustee had any personal interest in any contract or transaction entered into by the charity and no truslge was in reooipt of any remuneration during th8 year. Ministers stipend All Church of Scotland congregations contribute to tho National Stipend Fund which bears the costs of 211 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 lo years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend in the fffth and subsequent years of service was £39,856. 11
The Upper Clyde Church of Scotland Notes to the Annual Report and Receipts and Payments Accounts {conllnued) Year ended 31 December 2025 Analysis of Gharltable fund8 Unrestricted funds At 1 Jan 2025 At Transf9rs 31 Dgc 2025 Income Expendltu General fund Designated fabric fvnd Designated Guild fund Designated Sunday Club fvnd 12,072 5.774 327 22,116 122,8651 11,323 6,417 330 63 83 18,236 22,762 122.865} 18,133 Purposes ofunrestrlGted funds General fund: These funds are for the general running costs and development of congregational activities. Roserve fund.. These funds are a reserve for general running cost8 and development of congregational aclivilies. Purposes of de&gnat8d funds Fabric fund- The Trustees have sel aside funds for the maintenance and improvement of church property. Guild fund-. This is a fund lo allow the operation of the Guild. Sunday Club fund: This is a fund to allow the operation of the Sunday Club. RgStriGtgd funds At 1 Jan 2025 At Transfers 31 Dec 2025 Income Expenditure Forsyth Trust fund Lindsay Bequest fund 4,505 1,345 394 10 4,899 1,355 5,8SO 404 6,254 The Forsyth Twst fvnd is a fijnd set up lo provide a Christmas dinner for the eldedy in Crawford. The Lindsay Bequest fund. form8dy a registered charity in its own right whose funds were held and controlled by the Upper Clyde Church, was brought into these accounts in 2017. The fund Is held for the relief of thos8 in need by reason of age, ill health, disability. financial hardship or other discharge. Endowment funds Al 1 Jan 2025 At Transfer$ 31 Dgc 2025 Income Expenditure Lamington Bequest fund 1,474 1,503 The Laminglon Bequest Fund consists of bequests made by Lord Lamington ar)d others for and on behalf of the people of Laminglon and Wandgl bul to be admlnlstered by the Kirk Session as Iruslees. 12
The Uppar Clyde Church of Scotland Notes to the Annual Report and Receipts and Payments Accounts (contlnu6dJ Year ended 31 December 2025 Congregatlonal oryanlsatlons Income is induded in Other offerings and donations- note 2 and Investment inGome as follows 2025 2024 Guild income Collections and donations Interest 61 Total 65 Expenditure is included in Church organisations - note 3 as follows 2025 2024 Guild expenditu Memberships and fees Cost of fundral8ing events Total 239 419 Proporty Heritable properties, consisting of church. hall and manse are not recorded in the accounts. The lie deeds afe held by the General Trustees of the Church of Scotland. Collectlons for thlrd partles 2025 2024 Christian Aid 77 170 Note Collections for third parties never actually belong lo the church, nor do8s the chuTch have any say on how the funds are ultimately utilised, and so they are only listed as 8 note and neither income nor the expenditure 18 included in th& main body of th8 accounts. 13
The Upper Clyde Church of Scotland Notes to the Annual Report and Receipts and Payments Accounts (c¢Mtlnu•d) Year ended 31 December 2025 Appendlx Funds hold on behalf of the ¢ongregatlon by the Church of Scotland Gengral Trustees 2025 2024 Capital AcGount Credit b8lances held at 31 December al cost Market value of balances a131 December 4,617 7,085 4,617 6,758 Revenu& Account Credit balance al 31 December 9,582 9,260 Indivldual and Temporary Funds Credit balance a131 December at cost Market value of balances at 31 December 9,423 12,197 8,933 11,469 14