Report ofth¢ aAd
URudlted FknaAtknl StateJRents thr the Y￿r Endol 315t March 2fy25
Strnth4v¢ll Evangel*al Church

Stratb2v¢n Ev￿gelICal Church
Contents of the Financial Statements
ror the Year Ended 31st Marelk 2025
Ryrt ofthe Tr
Independent ExxWiDe￿9 Report
s￿tell￿llt of Fiwcial Activities
BalaDce Sheet
Notes ts the FIBAll¢i41 Statements
5 to 9
Detsiled Statement otFitiaD¢ial Activits
io

ror the Year Ended 31st Marth 21r25
accouots in xcordance with the FinazKial KqxxtiD8 standa￿ app]icable in th¢ UK aDd Ryblic of Jr¢knd (FRS 102)
(effe(*ive l January 20191
GoverniDZ doollllent
RtP5tered CoTop8ny
049920
Company Se¢r¢tary
Inde
nd¢n
Keo Tatt & Co
I S￿t
ML3 6DB
..161ill'_o'... 3j.Za...
and sigtt*J its t¢l*lf bT.
Page I

IBd¢pendent Examinevs Report to tbt Truste*8 or
Strath*v¢n Evang¢lS¢91 Churth
I report OD the forlhe yer ayl•d 31st m￿¢￿ 21T25 s¢t on pages ltr￿le to .
Rwivc responslbtlilles of tru5te¢s aDd examiner
and Truth (Scotland) Art 2005 aad the CFwities A¢¢ounts (S¢(*land) Regulati(w 2006 (as The
charitys In2Ste4s ¢(￿ld¢r that the audit of Regulation IC(IXa) to (c) of ts Accoutts Re8ulatTOnS does DQt
Basls ofthe lod¢p¢lldent rewjrt
2006. An examintholl iticludes a review of the ac￿rnting r￿ordS kept by the charity and a coniparison of the aCCOUDts
th¢ evidgnce that would ￿ ￿ulTed io an audi4 ¢onsequently I do not ¢xpre5s aD audit opinion (o the view given by
to keq) &¢ounting rKord8 in ac0)r￿¢ with Section 44(IXa) of the 2LK15 Act and Regulation 4 of the 2006
have not OT
(2) to in ￿illio￿ attention should be dtawD in txder to eDabk a prcyr utsda#andiD8 of the tr) b¢
r¢ache
Ken Tiit & Co
I Campbell Strcet
Ham?Iton
ML3 6DB
z<
Pa8¢ 2

Strathavea Ev4Dgelical Chllrch
Ststement of Finantl21 Activiths
ror the Ytar Ended 31st Marth 2025
2025
Tot21
funds
2024
Totsl
funds
fund
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacits
64.375
3,712
6&0
103.545
Investm¢nt income
4.014
3.475
4.014
3,475
3.002
71,864
3.712
75576
106,547
B2iSiDg fimds
Charitsbl¢ aetivit
10,982
7,502
21881
11.400
14,005
7.502
21881
11.4(X)
15,649
19.840
26,507
22,316
1835
Total
52,766
55.789
87.149
NET llYCOME
19.098
19,787
19,398
RECONCILIATION OF FUNDS
121816
4,807
127.623
108225
141914
5.496
147,410
127.623

StrathAven E￿age11￿1 Cdorth
PAlallct SIKe%
31st March 2015
Total
nd
fulld
funds
Notts
CURRzNf A&SETS
141914
5,496
147,410
127.623
141.914
5,496
147,410
127.623
141,914
5.496
147.410
127.623
141.914
5.496
147,410
127.623
141.914
5.496
122.816
147,410
127,623
The clwitsbk c4)ll4w is entitled to ¢x• from audit undgr Sertion 477 of the Companies Act 2(￿6 for Ihc year
ended 315t March 2025.
The metnbets bave not requiTrd the cconFw to obtain aD audit of its flljancial stat¢mth fly IhE year eDded
315t Matth 2025 in acryjrdw Sectioll 476 of the ComFonies Act 2(kl6.
Ib¢ Intstees acknowledge theirr¢sponsiThiliues fi>r
(a)
ensuring that the rhaTitable cO￿F￿nY key A￿￿tIllg record¥ that CLMnply Sxtions 386 and 387 of the
Compaai¢s Act 2006 *nd
(b) ptep8riug fiDomcial statemAts wtiich 8ive & In￿ and fair view of th¢ stats of affairs ofthe charitable eotupany
at the c￿3 of e4¢b fMatic￿ year aud of its s￿pIUS or deficit for fiD8n¢ial year in acMrdaDc¢ wtth th
21X)6 ￿lating to fir￿181 statemEnty so far as 4>pli¢abk to the cha-itable compary.
subject to the small companies regtmc.
I b..t<.£ti￿￿É￿...2￿￿&... and wue SI￿ on its belwlf by.
PaF4

Strathavell Evangelical Chllreh
Notes to the Financial Statements
ror the Year Ended 31st Mareh 2025
AccouNfiNG IYOLICIES
The financial SteteD)￿ of the cbaritable comw, wbicb is a pub]A¢ beDefit entity Und￿ FRS 101 have been
Reporting Standard appli(¥ble in the UK aDd RepubIic of ]reland (FRS 102) (effective l January 2019),.
Financial Repmting Standard 102 Th¢ Financial Reporting Stsndard app]icabl¢ in th¢ UK and Republic of
Irelalld. alld the Con)panie6 Act 21x16. The financi￿ statements ljavc been prepared under the historical cost
Incowe
All income is Teeogai5ed in the stateM￿t of Fillanci￿ Artivities oD¢¢ the cbarity bas entitlemcllt to the funds, it
is pmbabl¢ that the incom¢ wijl be reteived and the amourt Con be me&suredTeliably.
Expenditure
Liabilities are rwi5ed as expellditillr as soon as there is a legaL or CODStructive obligation c(A7llri￿g the
¢barity to th8t expendim it is probable tbat a transfer of econtirnie benefits will be required irj settl¢ment and
the amowEt of the oblig3tion can be Jneasured reliabty. Expenditure i8 accountsl for on an accruals basis and has
Taution
Flltsd acwunting
Hlre pur¢lwe and k&siDg eommitmellts
over the wiod ofthe lease.
PMsioD eosts and other poSt-retiren￿llt beneffts
The ckMrit2ble company o• a definoj contr￿￿tiOn pa￿lt)ll 8ch¢mc.
they r¢lat¢.
21f25
2024
4.014
3.1x12

Strathaven Evan%elifal Cburch
Notts to the Fillaxtial StstemeDts- eontinyed
for the Year Ended 31st Mareh 2025
2025
2024
3.475
Hire ofplant and machinery
There were no tr￿￿te¢s, Itniune¥th or other benefits for th¢ year ended 31st March 2025 nor for the year
ended 3 1st March 2024.
31st March 2024.
srAFF COSTS
2025
Wages and salaries
11.400
21,336
980
11.4
22J16
The average mODthty number of eMp1t)y￿ dwillg th¢ Y￿ was as follows:
Totsl
98,773
103.545
3.IKJ2
101,775
4,772
106547
Raising funds
Charltsble activlties
11,015
4.634
15.649

Strathaven EvaDgelacal Church
Nrrtes to the Fillancial StatemeDts- eontinued
for the Year Ended 31st March 2025
COMPARATIVES FOR STATEKENf OF FINANCIAL ACllVTfIES. collttlllled
fund
fund,
nds
19,840
26.507
22.316
19.840
26,507
22.316
2.835
2.835
Total
82,514
4.635
87,149
E9261
137
19,398
RECONCILtATION OF VUNDS
103.555
4.670
108225
122,816
4,807
127,623
Net
movement
in funds
At
31J25
At IA24
Unrestrfet¢d fundq
Genernl futkd
121816
19.098
141.914
4,807
689
5.496
127,623
19,787
147.410
Net movement in fimd4 inclvde4 in the al)ov¢ are as follow&
IDeoming Ruources Movemeat
re8oiireeB ewd¢d in fund8
ullr￿trkt￿ funds
General fj2Dd
71.864
(52.766)
19.098
3,712
(3,023)
689
75,576
(55.789)
19,787

StrailMveD Evang¢liul Churtb
Notes to the Financial Statements- tontÈnu¢d
ror the Year Ended 31st March 2025
MOVEMINT ]F4 FitNDS. contillu¢d
Compxrntives for movement In funds
Net
ovem¢nt
In funds
At
31J24
At IA23
103.555
19261
121816
Restricted funds
4,670
137
108225
19,398
127ffj23
Incoraiag Resources Mov¢m¢nt
rowurce5 ￿pended
General fulld
101.775
(82,514)
19261
4,772
{4,635)
137
106.547
(87,149)
19?98
A ojttent year 12 llKffltlLS and prior year 12 months cortthined position i5 &8 follows:
ovem¢Dt
Sn thnds
At
31325
At IA23
UDrestritted funds
103555
38J59
141.914
Ratrieted fuDds
4,670
5.496
108225
39.185
147.410

StrathaveD Ev8ngelieal Chllreh
Notss to the Financial StatemeDts- contiDued
for the Year Ended 31st March 2025
A current year 12 months and Prior y¢ar 12 months combin¢d net movement in fund4 included in the above ar
s follows:
ID¢fjmiDg Resourees Movemrnt
in fujjds
Unr¢strieted funds
173,639
(135280)
38J59
Restricted fxnds
(7.658)
826
182,123
(142.938)
39.185
RELATED PARTY DJSCLOSURFS
Page 9

Strathaven EvAngelAcal ChHr¢h
D¢talled Ststemrnt of Financial Activiti¢s
for the Year Eade4131st March 2025
2025
Donations and lega
Gifts
Donations
Gift aid
58.857
11.087
12.840
20,761
10,934
9.076
68,087
103545
Other trading AetivilRs
4,014
3,0(Y2
InvestrAettt income
3,475
Totsl in¢omiug resourc
75J76
106.547
Raising donations and legae
Hire of plant aud nwkninery
Cbaritsble aetivitiL
PensioDS
ExceptioDal itertis
11.400
21336
980
62,077
41.725
53.125
84393
Support eojts
G0ven￿￿te costs
Ac¢ouEltw fees
14 and Profts5iollal Fees (re Scto
Conversion)
lJ50
1754
lJ13
2.663
1754
55.789
87,149
Net Ineoll
19,787
19J98
Page io