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 reqUI￿d 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 Ove￿h81m1ngIY 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 w￿h 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
resOU￿lng, 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.W￿8nd 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(￿u￿t5 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 Pa￿nents
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
li￿e 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