THE CHURCH OF SCOTtAND
St. Paul's Parish Church
Milngavie
Trustees, Report and Annual Accounts
For Year Ending
3 1st December 2024
Congregational Releren(e 181209
Scottish Charity Nurftber S(002737

St Paul's P2rish Church
avie
Contents of the Fill￿1¢1a1 Statements
for the Year Ended 31 December 2024
Page
Reference and AdmiThistrativ¢ Details
Report of the Trllstees
Independent Examiner's Report
Staternent of Financial Activities
Balance Sheet
Notes to the Finallci81 Statements
8 to 20

St Paul's Parish Church Miln
avÈe
Reference and Administrative Details
for the Year Ended 31 December 2024
Clwity Name..
St. Paul's Parish Church Milngavie
Charity Regi5¢ration Numb¢r.'
SC002737
Congregation Reference No..
181209
Independent Examiners
McLay M¢A]ister & McGibbon Ll,P
145 St Vincent Street
Glasgow
G2 5JF
Baiiker5
Bank of Scotland
2 Station Road
Milngavie
G62 8AA
P38e I

St Paul's Parish Church Miln
avie
Re ort of the Trustees
for the Year Ended 31 December 2024
The trnstees present their report with the f￿anCial statements of the chaTity for the year ended 31 December 2024. The
trustees have adopted the provisions of Accounting and Reporting by Cha]'ities'. Staternent of Recoulln¢Dded Practice
applicable to charities preparing their dccounls in ac¢ordance with the Financtal Reportir]g Standard applicable iti the
UK and Republic of Ireland (FRS 1021 {effective l January 2019).
OBJECTIVES AND ACTJVITIES
Obje¢lives
Thc Church of Scotland is Trinitarian in doctrine. Refomied in tradition and Presbyterlan lli polity. It
exists to glorify God and to work for the advancement of Christ's Killgdom throughout the world. As a national Church
it acknowledges a dislin¢tive call and duty to bring the ordinances of religion to the people in every parish of Scodand
through a territoiial ministy. It co-operates with other Churches ia various ecumenirAI bodies in Scotland and b6yond.
Activities - In St. Paul's on Sunday there is one service of woiship at 10.30am. The evening services temporarily
stopped itt August 2024. The morning service is recorded and streamed on the intemet. A weekly Prayer Meeting is
held. The Sacrament of Holy CommuIiion is celebrated during the nkomiug service in January. April, June and October.
Advent Services 8re held at 9.30am on a Saturday four weeks prior to Christmas and Services for Lent at 9.30a]n on a
Saturday four weeks before Eiaster. Guest PreacheTS and BldeTS have delivETed the addresses at these and the evening
services. A number of house bibl¢ study groups operate in the Pari.8h. Tftje Church Choir lead moming worship and meet
on a Thursday evening for practice. BaptIs￿S, weddiDgs and funerals al'e attanged through the Mit]ister.
A Harvest Thanksgiving Service is held in September with donations given to the house-boTmd and local charities. A
family service is held on Chrtstm28 Eve at 7pllL.
The Sunday Club and Bible Class meet durillg the moming service each week for Chilthrn from three years old to those
in S6.
Slln Kids, for all children and young people in the Community who are of Prin]ary School and Secondary one age
group, Ineet once a month. The Ark, for Secondary School pupils. also meet once a month.
A Toddler Group entitled 'Trloah's Ai*" operates on a Thursday moming, during school temi. for children up to the age
of 3 years.
BreakAway@St. Paul's is an outreach to the collJmuDity to support the family members alld family with early onset
dementia. The group meet on a Thesday afternoon and provide a relaxed dementia-friendly and sociable environtnent
promoting inclusivity, WRd? opportunitiC5 for members to enjoy chat, share in activilies and make new friends.
The Guild at]d the Badminton Club meet weekly and the Men's Association fortnightly, throughout the Church season.
An in-house produced magazine entitled "Lifc at St. Paul's Milngavie" together with ollr Church website and a PFinted
Sunday Intimation5 sheet are our primary ways of comfftunicating with the congregation. A Lunch Club is rt]n by
members of the congiegalion every Wednesday during the ChuTch season for M￿llbers of the local community.
Members of Baldemock PaTiSh Church attcnd many of the a¢(ivities.
We partieipate and co-operat¢ with local churches in events alld activities. A nllmber of our members assist in the
rullning of an ecumenical drop-in centre mrA by the local ¢hLurhes called "Friendship House" The Douglas Academy
Annual Christmas Concert is held within the Church and is well run by the members, parents, and friends. Fund raising
for c￿lstian charities is a part of St. Paul's witness and outreach. and during this year we supported many charities as
detailed below. 11)e IsLf2nd Milngavie Company of the Boys, Brigad¢ who meet in St Luke's Church is SUPPOrted by
the Kirk Session when required.
We fmancially and spirithally support our missionary partner in Japan. £2,800.00 has been sent this year.
Communicant membership of the Church C￿￿￿t]Y stsnds at around 600 members. Attendance at Sunday worship
COnt￿nUed to average around 170 members at the morning service and 30 members at the evening Service. Tbe moming
service recorded and available on You Tube.
On-going maintenance of the Church buildin& and halls complex conttnues to be achieved to a very higb standard. The
Churcb website is by volunteer members of the congregation and continues to be well visited from all over the
world.
The congregation donated £l.000.00 to Clyde Presbytery in support of the Holy LaDd But¥ary Scheme. Other donations
Cbristian Aid £1,000.00. A total of £2,000.00.
To fu]fil the obligations and cornrnitment of the work and Mission of the Church it is acknowledged that approxi(nately
8,500 volutktary bours are dedicated by the TrÈ]stees in any given ytar.
Page 2

P8
I's Parish Churth Mi]n
avie
ort of the Truste¢g
or the Yejr E￿ded 31 December 2024
OBJEcfIvES AND AcfiviTIES
Voluntcers
In comrnoll wtth au congr¢gatioDs of the Church of Scotlatjd, the congregation benefits from the contrtbution made by
volunteers who give the￿ tine and talents willingly foT the benefit of the Church. The aiEas of congregatlollal life
which rely on the contribution of volunteers ar¢ many and varied and much of the activity wou5d be unable to contiuue
We￿ it not foi. the cojnmitjnent sbowu.
FINANCIAL REVIEW
Finfjnelal Review
The fmancial outcome of the a¢tivitie5 for the year 15 set out in the Statement of Financial Activities on page 7 and die
Balan¢e Sheet OD page 8 sumrnarises the position at the end of the year.
The principal Source of income is fi'om member.%' offtrings on a weekly? monthly. quai1erly, bi-annual and annual basis.
The methods of giving are by Weekly Freewill Offer￿g Envelop￿ (non-Gift Aid), Weekly FTeewill Offering
Envelopes (Gift Aid}, Standing Orders (Gift Aid and non-Gift Aid), Cheque5 and Open Plate (non-Gift Atd), and from
b]dividual Gifi Aid envelopes via the Open Plate. tn addition, allows the olaiming of Gift Aid a woportion
of the cash poltion of ttke Open Plate offering, through the Gift Aid Small Donations Scheme.
Our payroll costs cotLtinue to be reduced by an exemption in Employer's National Insllrance contributions, but we are
obliged to offer contributions to a pension fund for eligiblc employees with thc Govemment's NEST Pension Fund as
Ihe preference of the cOn￿'¢gatiOnal Boai'd.
The General Fwid shows a decTease in offerings by standing oyder and envelopes of £98. Gift Aid continues to be
laimed on the eligible poition of the Open Plate Offerin& the opett plate increased by £1,533 and this year a clatm of
8pproxin)ately £31,677 in (iifi Aid. kn relation to Gift Aid, HNfjRC continues to proc65s ow- clairlls within a week.
As in preyioll5 yeais, the Acxounts of the Orgallisation$ of the Church aTe incolpwated ill the accounts under the
beading of RestTiCted F%unds.
Reserves policy
The poLi¢y adopted by the Trustees is dictated by iht giving of the meTnber$, and Jnonies ILeld iik the GeJLeral Fund
generally eover approxtinately follr months expenditure. The Reserves Policy is considered on an anDual basis. At the
end of the y¢ar the Chiiirh held total unrestrtcted fund5 of £290,014. broken down into designated funds of £217,387. as
shown on Note 18, and a general fund of £72,627. The Church also beld Testricted funds of £821,035 represented by th¢
Property Ellnd at £611,000 and other rtstricted Funds of £210,035.
The trustees ¢onsiderth¢ r¢3ttve ￿tsds will enable them to Colltin￿e lo the congregation for the fortbcoming year.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing docun)ent
The ChuTch is administer¢d in the tenns of the Church of Scotland Model Deed of CorA5titution. The Church changed to
tbe Chuith of Scotland UDitary Constitution on I Iattllary 2025.
Recruitment appointment of new trustees
Menibers of th¢ Kirk Session and the Congregational Boaid are the charity trustees. The Kirk Session members are the
elder5 olthe chwch and are chosen from thuse members of the church who are considered tts have the appiDpriate gifts
lld skills. The Congr¢gational Board 15 appoint¢d within the congregation l￿d members of the congregation are
invited to nominate ]nembers who are believed to have the sktlls and ¢ommithent to contribute to the management
affairs of the churcb, to becornc members of the Board. Board mejibers then appoillted at the Stated Annual
Meeting and serve for a period of three years afieT whith they may 5¢ek re-election at the next Stated Annual Meeting.
Page 3

St Paul's Parish Church
vi
ort of th¢ Trustccs
for thc
¢ar EDded 3
D¢c¢mb¢L' 2024
STRUCTURE, GOVERNANCE AND ThW+iAGEMBNT
Organlsational strmcture
l-he Congregational Board, which comprises 21 elders and 21 members of the congregation, is Ghaired by the Minister
or ill lii61h¢r absenG¢ an appoiiited tnjstee and met six ti￿e$ ill 2024. Certain roles and responsibilities, as considered
appropriat4 d¢1¢ga￿d (o appointed conunittees VIL P'inance, Inve5tnent and Insurance, Churdi and Halls, Fabric,
Mause Fabric. Chw¢h. Halls, alld Manse Furnishings, Church Gardens. CtsEnrnvnicalions, Health, Safety aud Security
and Environmental Ilcalth. The Min￿ster also ￿0d￿at¢S tbe Kirk Session, which met five titties in 2024. The Kirk
Session has responsibility for tb¢ spiritual and pastoral oV¢rS￿l Df th¢ conEregation and the parish and operates wkth a
pro-active committee stnicture viz. Education and Youth. Pa5tnTal and Communication, Stewardgbip, Oveysc85
Missioii. Home Mission and Worship A member of the KiTk Session is appoint¢d to the role of Safeguardtng
Co-()Tdinator in terms of The Church of Scotlsnd Code of Good Safeguardijig Pr(iltic¢s to prorect children and adultg at
risk from ham or abuse. An Jnternal Rtgk Assessment Con]mittc¢ rGports to the Congregylional Board and ¢0 the
Trllst¢¢s with a reinit to consider attd ietK>rt on tx>tential areas of risk to Church ￿lld$ assets.
Risk ManageThent
The potential risks and uncertaitttie5 facing the eOFJgTegation include Finance control, recording of recoipts.
authorisation and paymeTrts of surn5 due. Property. Il¢alth and Safety, and l£gisl4tion and Personnel. A Risk
As8es8roent Committee bas identified each risk. its pEr￿1ved Status and graded tèch rssk as high, medium or low.
Responsibility forn)anagiDg the risk li¢s wtth th¢ conveiicr of thc dc5ignaied CtsTnmittee and to whorn the risk sbould be
rep(JrtEd. The tnaiu risks have beon identifi¢d and rniligatcd as best is possible, although the Risk Assessment
Comrnittee re]naiu opett to referrals from ally individL]al or organi5ation w&thiii the Church who may have ¢oncerns over
other risks not yet identified.
Othei. Concerns conltnue to be the increasing average age of the congregation aud histor1￿llY reducing off¢rings.
/* Ytszc
Approved by order of th¢ board of trusl¢es on ............................................. attd signed ott its behalf by..
Sesslvn Clerk
Page 4

Ind¢
dent Examin¢r's Rc
ort lo the Trustees of
St Paul'5 Parish Church Mi]n
vie
l T¢POrt on the accounts for tbe ye￿. ended 31 December 2024 set out on pages seven to twenty one.
Respective responsibilities of tTUStees and eJamlner
The charity's tnistee.% are responsible for the pr¢p*'ation of the accounts in accordance with the terms of th£ Charities
and Trustee Inv¢sttnent (Scotland) Act 2005 and the Chariti¢5 Accounts (Scotland) Regulalions 2006 las amended). The
ehariry's trustec5 GonSLdvr tliat the audit requurment of Regulation 10(IXa) to Ic} of the Accounts Regulations does not
apply. It is Iny r¢5ponsibility to ¢xaminc thc a¢counts as requtred under Section 44111{c) of the Act and to state whether
particul￿. matters have romc to my attention.
Bnsis of the independenl examiner's report
My examination was carried ovt in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations
2006. An txamination includes a review of the accounting records Rept by the chaniy and a Co￿parIS011 of the accounts
presented with those records. It al%0 incllldes consideration of aiiy unusual items or disclosurc5 iti thc account5. and
seeking explanations frotn y<)u as trustees con¢erniThg any such matters. The proc¢dwES undertaken do not provide all
the evidence that would b¢ required in audit, attd con%quently I do not express 8n audit opinion on the view given
by the acctsunrs.
Independent examinei s statement
In connection with my cxaminaiion, no matt¢r has come to my attention..
{1) whi¢h gives me reasonable cause to believe that, in any inaterial respect, tbe requuement5
to keep accounting records in accordance with Section 44(1)(a) of ihe 2005 Act and Regulation 4 of tbe 2006
A¢couniS Regulations. and
to prepart accounts which accord wiLh the a¢couiiting r¢cord5 and to comply with Regulation 8 of the 2006
Accounis Kegulations
h&ve llot be¢n met. or
(2) to which. in llLy opitiion. attentiiTrn should be drawn in order to enable a prop￿ llnderslanding of the accounts lo be
rea¢hed.
M¢Lay McAlister & MoGibbon LLP
Chartered Accountants
14% .%t Vincent Street
Glasgow
G2 5TF
Dat¢..
201s.[I
Page 5

St Pau 's Parish
urch Miln
avie
Statement of Fin
for the Year Ended
¢ial Actiyities
l Decembcr 2024
31.12.24
Total
funit5
31.12.23
Total
funds
Unrestricted
fijnds
Restricted
fvnds
Notes
INCOME AND EI¥DOWIIIENTS FROM
Donations and legacies
198,874
29,129
228,003
216,153
Charitable aetivities
Funeral Donations
Coffee Fellowship Donations
Lunch Club Dotiations
1,450
1,450
2,637
5,225
1.000
1,722
5,248
2,637
5,225
Other trading activities
tnvesttnent income
Other income
1,040
9,868
1,040
17,439
3.692
360
14,534
430583
7.571
Tot#1
214,924
259 486
669 600
EXPENDITURE ON
Charitable activitRes
ChaTitsble Activities
223 026
230 646
453,672
272 094
Net gains on inveSt￿entS
1,262
NET INCOMEI(EXPKNDtTURE)
Tr2n5fers between fullds
(6,457)
87 531)
(184.822)
87,531
18
(191,279)
409,133
riet movement in funds
(93.988)
(97,291)
1191,279)
409,133
RECONCIL￿TION OF FUNDS
Total fvnds brought forward
384,002
918,326
1,302.328
893,195
TOTAL FUNDS CARRIED FORWARD
290,014
821035
1111049
1,302 328
CONTINUING OPERATIONS
All in¢orn¢ and expenditure has arisen from continuing activities.
The notes fomi part of these f￿￿ela1 statements
Page 6

St Paul's
. Ch h M￿]]￿ ie
Balance SlieEt
31 D¢¢otobcr 2024
31.12.24
31.12.23
Notes
FIXED ASSE'rs
Tattgible asset
Jnvestments
13
14
611.000
32147U
611,000
318563
932,470
929,563
CUKiUNT ASSETS
Ikbtors
C3sh atbaDk and in hand
15
8,1 l8
170 821
8,974
363 793
178,939
372.767
CREDrroRS
Amounts falling dlle within one year
16
(360)
(2)
Z+]ET Ci]RRENT ASSErs
178 579
372 765
TOTAL ASSETS LESS CURRENT
LIABILrnKs
1,111,049
1,301328
r4ET ASSETS
1111049
1302 328
18
Unrestrlcted fwids
Resttided fuud5
290,014
821035 '
384,002
918 326
TOTAL FUNDS
I 111 Q49
1,302 328
The finaTL¢ial statements were 8pproved by the Board of Trustees alld authorised for issu¢ o
I.*..￿￿￿-&￿.a.oa￿d were sigDed oll its behalf by:
The notes fonD part of thes¢ fiuaTJ¢iai statements
Page 7

St Pau '5 Parish Church Mi
avie
otes to the Financial Ststem¢nts
the Year Ended 31 December 2024
ACCOtJNTING POLICIES
Basis of preparing the financial Statements
The f￿anCIal statements of the dLarity, which is a public benefit ¢ntity under FRS 102, have been prepared in
accordance with the Charities SORF IFRS 102) 'AccounttiJg and Reporting by Charitics,. Stat¢￿ellt of
R¢conMnended Pradice applicable to charities preparing thetr accowits in accordance with the Financial
Reporting Standard appli¢able in the UK alld Republic of Ireland IFRS 102) (effective l January 2019),,
Einancial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
treland, and the Chatities and Trnstec Investment (Scotland) Act 2005. The F￿an¢[al statements have been
prepared under the historical cost convention, with the exception of illvesttnents which we included at ￿￿.ke1
value, as modified by the rcvaluation of certain a&4ets.
The Accounts of Church (hEalli5atioJs are checked, and balauces Verifi￿ by members of the Finance
Coullllittee of the Congregational Board.
The fmancial statements are prepared in sterlingi which is the functional Ou￿enCY of the charity.
The Trustees h&ve reviewed the charity's opu'atittg costs for the next 12 months, and the sourc&s of fimd5
available, and are s8tisfi¢d that the charity 15 a going rollcern.
Incomlng re50urees
All donations and gifts are inclttded within the illcoming resources under either uJ]restricted or restricted fimds
according to tbe tetyns ￿der which the donation is made, and the income is recogllised once the Charity has
entitlement to the fullds, it is probable that the income will be rec¢ived, and the amount can be measured
reliably. Donations and associated Gift Aid are accounted fotr when received. Legacies and similar income are
recO￿lS¢d at fair value when the executor is satisfied that the gift will not be required to meet claims on the
Estate and atty conditions have been met or are within the control of the charity. DonatiQllS and gifts in kind are
brought into the accounts at th¢iT ￿arket value to the Charity, uDless it is not practical to do so.
Resources expended
Resources expended 8rE included in the Ststement of Financial Activities on an ac¢ruals basi5, inclusive of ally
VAT which cannot be recovered.
Resources expended are classified by activty. The costs of each activity are made up of the total direct costs 8Dd
thared costs, inclllding support costs involved in undertaking each activity. Direct eosts attributable to a single
a¢tivity ar6 allocated directly to that activity.
Fixed ass¢ts acquired costing less than £10,000 are written off to expenditure in the perftod of a¢quisition.
Tingible fixed assets
The charity has the right to occupy and use for its charitable objects certain taDgibl¢ r￿ed assets, including the
Church. haiEs and nLallse. The heritable properties ¢on5iSting of the Ch￿￿￿ and Halls are not recorded in the
accounts and ar¢ vested in the ChuKh of ScotIalld Trustets. Title Deeds for this mallse at 41 Braefoot Avenue,
Milngavie are held on beha]f of the Trnstees of St. Paul's Parish Church ITA the name of the Session Clerk, the
Depute Sessioo Clerk and the Clerk to the Congregational Board or tbeir succe&8ors in office, and these are
lodged with Adairs, Soli¢itors. 3 CEsll¢ Street, Dumbarto4 G82 IQS. The Manse is llominally Valued at
£611,000, and expenditure incurred on the repair aiLd rnaintenance of this asset is charged as resources expend
in the statemellt of fjnancial activities in the period it) which the liabiltty arises.
The Manse iJJ Braefoot Avenue whith is identified as a tangft>le f]xed asset is not depreciated in the accounts.
Miuor low-cost repai15 and maintenance items are charged to the General Fvlld. Other fabric repairs,
stonework restoratioa, developmenL ￿al￿tenanCe and related expellditure are charged to the restricted Fund
'Resknation in Faith, Fabric Appeal established in 1991 for such purposes.
Taxation
St. Paul's Parisb Church is recognised as a charity for the p￿￿ose3 of applicable taxation legislation and is
therefore not subject to taxation on its charitable activities. The cbarity is not registered for VAT and resources
expended therefore include itrecoverable inpllt VAT.

St Paul's PArish Church Miln
avie
otes to the FinaDcial Ststements- continued
oi. the YearEnded 31 December 2024
ACCOUNT￿￿G POLICIES- continued
Fund5
Funds are Classified as either restricted ￿ndS or unrestricted funds, defjned as follows..
Unrestri¢led funds air expendable at the discretion of the twstees in filltherance of the objects of the charity. If
parts of the Ujllrstricted fund5 are earmajked at th¢ discretion of the trustees for a paiticlll3r puipose, they are
designated as a separate fund.
Restricted funds are funds subject to specific requirements as to their use, which may be declared by the donor
or with their duthoi'ity or Created through legal processes. but still within the wider objects of the charity.
Endowm¢nL funds are fi]nds which have been given on the condition that the origillal Capital Sum is not reduced.
but the income there frotn is used forthe putpose defvjed in accordance with tbe objects of the charity.
tn our case we haye no Endowment funds and as a reslllt we do not show any in the Financial details.
Cash at bank and in haRd
Cash at BaDk ¢ind in includes Cash and short terni highly liquid investments with a short maturity of 3
months oi. less from the date of a¢qui5ition or Op¢ll￿g of the account.
Financial Instrument5
The charity only has f]nancial asset5 fmancial liabilities of a kind that qualify as basic fEnancial insth]ments.
Basic Financial Instruments are initially recognised at transaction value and subsequently rneasur¢d at their
settlement value.
Flxed A$$et Investments
Investments are sho￿￿ ￿ fair value. All gains and losses are retognised in the Stlttement of Financial Activities
as they arise. Realised gains and losses on investtnents are calclllated as the differen￿ b6tween sales proceeds
and fair value at the opening balallcc sheet date (or purchase price if pu￿haSed subsequent to the last year end).
Unreali5ed gains and losses are Calculated as th6 difference between the fair value at the year-end dote and fair
Value at the opening balance sheet date (or ¢05t if purchased since the last year end). Realised and unrealised
gains and losses on investments are combined in the Statement of Financial Activities.
Pension Costs
The Charity opeTates a workplace pension s¢heme for its employees. Contributions are charged to the SOFA as
they becotne payable in accordance with the ￿leS of the s¢h¢me.
DONATIONS AND LEGACIKS
31.12.24
Total
nds
31.12.23
Total
funds
Unrestricted
funds
Restricted
fi]nds
DoDatRons
recovered on Gift Aid
Legacies
DesEgnated ￿CoMe
WFO Non Gift Aid
Cheques- Gift Aid
Standing Orders- Gift Aid
Gift Aid Envelope5
Open Plate
13,899
31,677
3,000
1,124
4,515
3,50Q
114,727
7,983
26.500
2.629
40,399
34.306
3,000
1,124
4,515
3,500
114.727
7,983
28,709
35,117
3,035
5,688
3,450
114,139
9,079
198 874
228 003
216,153
Page 9
continued...

St Paul's Parith Church Miln
avte
Notes to the Fil￿￿ela1 Statements~ continu
for the Year Ended 31 December 2024
OTHEI R TRADIL¥G ACTlVtTIES
31.12.24
Total
funds
31.12.23
Total
funds
Unrestricted
funds
Restricted
funds
Use of Premises
1,040
360
INVESTMENT INCOME
31.12.24
Total
nds
31.12.23
Total
funds
Unrestricted
lunds
Restricted
funds
vestment tncome
7,571
JNCOME FROM CHAIUTABLE ACTIVITIES
31.12.24
31.12.23
FuneTaI Donations
Coffee Fellowship Donations
Lun¢h Club Donation5
1,450
2,637
5,225
1,000
1,722
9,312
OTHER INCOME
31.12.24
Total
funds
31.12.23
Total
nds
Unrestrtcted
funds
Restricted
funds
Baldernock Contrfftbutions
L.P.O.W Refund
Sale of Property
3,692
3,692
1,388
2,094
427 101
3,692
430 583
CHARITABLE ACTIVITIES COSTS
Dityct
Costs (see
note 8)
Support
costs (see
not¢ 9}
Totals
Charitable Activities
447 372
Page 10
eontinued..

St Paul's Parish ch￿￿h Miln
avie
Notes to the Financial Statemcnts- continued
for the Year Ended 31 DeceEnber 2024
DIREcf COSTS OF CHARITABLE ACTIVITIES
31.12.24
31.12.23
Staff costs
Water and Insurance
Manse Expenditure
Electricity & Gas
Manse Legal Expenditure
Ministy & Mission Allocation
Presbytery Dues
Minister's Expenses
Pulpit l Organist Supply
Interim ModeratOT Salary & Exp
RepaÈrs
Major f%abTiC Repairs
Printing & Stationery
Telephone, BB & Postage
Life l Life & Work
Mission Japan Payments
Holy Land Bursary
stewardship Cards
Other Charity Donations
Church Flowers
Software & Licences
Miseellarteous Expcnses
Grants to Organisations
Organisation Exp¢nditure
quipment
58,007
11,387
2,169
18,360
46,886
10.780
3,385
11,100
18,089
89,53 I
5.916
94
4,533
2,253
828
25,381
2,377
893
118)
2,900
1,500
705
5,646
1,623
I,840
11,796
1,000
19,909
3,147
89,301
4,820
649
2,858
2,237
1,623
180,862
4,154
1,076
2,800
1,000
3,055
1.628
2,036
9,001
22.212
28.133
447 372
SUPPORT COSTS
Governanc
costs
Charitable Activities
Support costs, included in the above, are a8 follows:
31.12.24
Charitable
ActRvities
31.12.23
Total
a¢tivities
Accountancy and legal fees
Page 11
continued...

St Pau's Parish Churc
i Mihi
aw
ot¢5 to the financi#l Stat¢m¢nts- Continued
for the Ye￿. Ended 31 December 2024
io.
TRUSTEES, REMUNERA TION AND BENEFrrs
During thc year no TTuslees received reimbllrsement of expenses. The following trustee5, members of th¢ Kitk
Session aud CongregatEonal Board Irceived salaries as under rjoted..
Organist
l-,itidoce Assistsnt
13,384.80
4,782.96
tTnll21 Roard
1"hi￿ch Officer
20.058.04
DuJ"itig y¢￿. approximately £120,000 was donated to the coDgreg&tion by trustee5.
Trustees, expenses
There were trllste¢s' expet]ses of £649 paid dEU'illg the y¥ar end¢d 31 Deccmber 2024 to Rev l.. Brennan. There
were no expenses paid for the year ended 31 D¢cemb¢L' 2023.
STAFF COSTS
31.12.24
31.12.23
Wages alld salaries
AII CIIuTLh of Scutland congregations contribute to the National Stipend Fund which bears tbe cost of all
rnÈnisters' stip¢￿d5 a]td employerfs conrributions for national ittsurance. pension and housing and loan hnd.
Ministers, stipends are paid in accordance with the national stipend scalc, which 15 related to years of service.
Foi the year under review the minimum Stipend wa5 £31,642.00 and the maxtmusn stipend lin 5th alld
subsequent years of sei'vicel £38,884.00.
The average monthly number of employees durit)g the yeoT was as follows..
31.12.24
31.12.23
Adininistratio
Organist
Church Officer
Cleaner
No e]nployees received emoluTn¢nts in excess of £60,000.
Pag¢ 12
olltinued...

St Paul's Parish Church Miln
avie
Note5 to the Financial Statements- tontinued
for the Year F.lld¢d 31 December 2024
12.
CoLl￿PARATIvEs FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
nds
Resiricted
funds
Total
nas
INCOMX AND ENDOWMEI NTS FROM
Donation5 and legacies
188,453
27,700
216,153
Charitable aetlvltics
Funeral Donations
Coffee Fellowship Donations
Lunch Club Donations
1,000
1,000
1,722
5,248
,722
5,248
Other trading activities
Investment income
Other income
360
8,224
360
14,534
430,583
6,310
429 195
Total
199 425
470 175
669 60
EXPENDITURE ON
Charitable aetivities
Charitable Activities
206,378
Net gain5 on investsnents
NET INCOMEI(EXPENDITURE)
1374)
409.507
409,133
RECONCtLIATION OF FUNDS
Total funds brought forward
384,375
508,820
893,195
TOTAL FUNDS CARRIED FORWARD
384001
918 327
1302,328
13.
TANGIBLE FIXED ASSETS
Freehold
pyoperty
COST
At l January 2024 and 31 December 2024
611000
NET BOOK VALUE
At 31 December 2024
611.000
At 31 December 2023
611000
Page 13
continued...

St Paul's Parish Church Mijn
aviE
Notes to the Financial Statements~ continued
for the Year Ended 31 Decembcr 2024
14.
FIXED ASSET INVESTMENTS
Unlisted
invcsttnents
MARKF,T VALUE
At l January 2024
Revaluations
318,563
At 31 December 2024
321.470
NVT BOOK VALUE
At 31 December 2024
321,470
At 31 December 2023
318,563
There were no investtnent assets outside the UK.
Cost or valuation at 31 December 2024 is reprcsented by..
Unlisted
investments
Valuation in 2024
Valuation as at 2023
2,907
318563
321470
Is.
DEBTORS: AMOIJNTS FALLING DUE WITHIN ONE YEAR
31.12.24
31.12.23
Tax on Gift Aid
8,974
16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24
31.12.23
Other creditors
360
17.
ANALYSIS OF f4ET ASSETS BETWEEf4 FUNDS
31.12.24
Total
funds
31.12.23
Total
tkds
Unr¢stricted
uds
Restricted
fimds
Fixed assets
Investtnents
Current assets
Current liabilities
611,000
139,566
70,469
611,000
321,470
178,939
611.000
318,563
372,767
2)
181,904
108,470
290,014
821.035
1 111049
1302 328
Page 14
ontinued...

St Paul's Parish Church Miln
vie
Notes to the Financial Statements- continued
for the Year Ended 31 December 2024
18.
MOVEMENf IN FUNDS
Net
mov¢ment
in fundg
Transfe
between
funds
At
31.12.24
Atl.1.24
Unrestrlcted funds
Genernl Fund
General Reserve Fund
Youth Activities Fund
Harvest Flowers
Stewardship & Outreach
Sunday Club Fund
77,213
294,001
3,865
2,287
5,255
14.036)
(550)
{88,981)
72,627
205,020
3,613
1,458
6,355
941
{252)
1829)
(900)
440)
2.000
384,002
16.457)
(87,531)
290,014
Restricted funds
Audio Visual Improvements
Property Fund
Badminton Club Fund
The Guild fiund
Lunch Llllb fiund
Mens Association Fund
St Pauls Church Choir
St Pauls Churcli Society
Restoration in Faith Fabric Appeal
Overse8s Mission Fund- Japan
Noah's Ark Group Fund
Coffee Fiellowship Fund
Garden Fund
Kirk Session Benevolent Fund
Breakiway- Dementia Group
Travelling Fund
13,500
611,000
738
5,100
520
1,397
189
381
273,370
2,707
1,139
1,791
34
5,609
709
142
(13,500)
611,000
640
7,554
435
1.289
136
504
188,159
3,667
1,774
148
34
5.109
444
142
(98)
2,454
{85)
142
{53)
123
{174,192)
960
935
{1,643)
(250)
88,981
(300)
(500)
635
{90a)
918 326
184822
87,531
821,035
TOTAL FUNDS
1,302 328
191279
1111049
Page 15
contillued...

St Paul's P￿.Ish Church Miln
vie
Notes to the Financial Statemen
- cOnt￿lled
for the Year Ended 31 December 2024
18.
MOVEMENT IN FUIYDS- continued
Net movement in funds, includeil in the above are as follows..
In¢oming
resources
ReSoU￿eS
expended
Gains and
losses
Movement
in fijnds
Unrestrieted fund
General Fund
Youth Activities Fund
Harvest Flowers
Stewardship & Outreach
Sunday Club Fund
214,001
61
799
(219.682)
(313)
(1,628)
(900)
1,645
14,036)
(252)
(829)
{9001
63
Restrieted funds
Audio Visual Improvements
Badminton Club Fund
The Guild Fund
Lunch Club Fund
Mens Association Fllnd
St Pauls Church Choir
St Pauls Chur¢h Society
RestoratioJJ in Faith FabTiC Appeal
Ovd'seas Mission Fund- Japan
Noah's Ark Group Fund
Coffee Fellowship Fund
Kirk Session Benevolent Fund
Breakaway- Demeutia Group
214,924
(223,0261
1,645
(6,457)
(13.500)
(454)
(6,258)
15,310)
(3,037)
{52)
{1,005}
{192,950)
(2,800)
{250)
(4,280)
1500)
{13,500)
(98)
2,454
(85)
142
{53)
123
1174,192)
960
935
(1,643)
(500)
635
356
,712
5,225
3,179
(i)
1,128
17,496
3,760
1,185
2.637
1.262
885
230,646
184 822
TOTAL FUNDS
259 486
453,672)
191279)
Page 16
continued...

St Paul's P￿.13￿ Church Miln
av
Notes to the Finallcial Statements- continued
for the Year Ended 31 December 2024
18.
MOVEMENT FUP4DS- continued
Comp&rAtives for Inovement ID funds
Net
movement
in funds
Transfers
betwccll
funds
At
31.12.23
At 1.1.23
Unre5trieted lund5
General Fund
General Reserve Fund
Yollth Activities Fund
14arvest Flowei"s
Stewardship & Outreach
Sunday Club Fund
Home Mission Fund
Overseas Mission Fund
76,329
294,001
4,152
2,380
4,202
3.884
(3,000)
77,213
294,001
3,865
2287
5,255
1,381
1287)
(593)
{1.447)
570
{1,250)
500
2,500
1,250
384,375
(373)
384,002
Restricted funds
Audio Visual Improvements
Property Fund
Badminton Club Fund
The Guild fund
Lllnch Club Fund
Mens Association Fund
St Pauls Church Choir
St Pauls Church Society
Restoration in Faith FabrEc Appeal
Ovetseas Mission Fulld- Japan
Noah's Ark Group Fund
Coffee Fellowship Fund
Garden Fund
Kirk Session Benevolent Fund
Breakaway- Dementia Group
Travelling F￿d
12,500
300,000
922
5,268
702
1,544
144
494
177,913
1,847
556
69
61
5,859
799
142
1.000
311,000
(184)
(168)
(182)
(147)
45
(113)
95,457
860
583
1.722
(27)
(250)
(90)
13,500
611,000
738
5,100
520
1.397
189
381
273,370
2,707
1,139
1,791
34
5,609
709
142
508 820
409 506
918 326
TOTAL FUNDS
893 195
409 133
1302,328
Page 17
continued...

St Paul's Parish Church Mi]n
avie
Notes to the Financial Statements- ci)ntinued
for the Year Eoded 31 Decembei. 2024
18.
MOVEMENT IN FUP4DS- Continiied
Comparative net movement ill funds, inch]ded in the above are as follows..
Incoming
resources
Resources
expended
Gains and
losses
Movement
in fvnds
Unrestrleted funds
General Fund
Youth Activities Fund
Harvest Flowers
Stewardship & Outreach
Sunday Club Fund
Home Mission Fund
Overseas Missioll Fund
196,370
90
1,030
(199.065)
(377)
{1.6231
(1.447)
{1,365)
(1,250)
1,250
6,579
3,884
(287)
(593)
(1,447)
570
(1,250)
1,935
199,425
Restrlcted funds
Audio Visual Jrnprovetnents
Pi'operty Fwid
Badminton Club Fund
The Guild Fund
Lunch Club Fund
Mens Association Fund
St Pauls Churth Choir
St Pauls Church Society
Restoration FaÉth Fabric Appeal
Overseas Mission Fund- Japan
Noah's Ark Group Fund
Coffee Fellowship Fund
Garden Fund
Kirk Session Benevolent Fund
Breakaway- Dementia Group
(206.377)
6,579
(3731
1,000
311,000
275
7,424
5,248
1,763
207
969
134,782
3,760
1,165
1,722
1,000
311,000
{184)
(1681
(182)
1147)
45
(113)
95,457
860
583
1,722
(27)
{250)
90)
1459)
(7,592)
(5,430)
(1,910)
(162)
{1,082)
{44,3731
12,900)
(582)
5,048
(27)
(250)
860
470 175
65,717)
409 506
TOTAL FUNDS
669 600
272,094>
409 133
Page 18
continued...

St
aul's Parish Chur¢h Miln
avie
Notes to the Financial Statements - con
for the Year Ended 31 December 2024
rtued
18.
MOVEMENT IN Fuf4DS- eonÉlnued
Purpose of Restrieted Fund$
'Restoration in Faith, Appeal
Income contributed by members, is used for stonework restoration
and majur fabric repalls plus ￿lated costs and restricted for these
purposes.
Income r&ised by and used by mernbers for n]nning the club.
IDcome is raised by members and its use is restricted for purposes
decided by the members.
Incotne resiricted by dottors for eases of hardship and recipients,
needs are presented to the Session to rnake judgen]ents on awards.
In¢ome llsed for the nmning of the club as a Community-orienlated
facility.
Income raised by metnbers and used for restrictrd putyoses which
they decide.
Income restricted by donors to be used to support Missionary partner
Loma Ferguson in Japan.
Has no income aDd represents the nominal value of the manse.
Ill¢0￿e restricted by donors lo help the youth of th¢ church attend
confeiences and help with expense5 if they do Yoluntary work
overseas.
Income mainly fro]n 5ubscriptiolls and used for materials and
refreshments for the benefit of the children.
Income from donations received after Morning Worship and
disbursed at dEscretion of the Minister.
Income from donations specifically for the Church Garden.
tJcome from donations or grants specifically for the use of the
BreakAway group.
ttLcome from ]llembern of Choir used for materials and for the
bellefil of the choir.
Income from donations frotn members of Society alld used to
enhance the Sanctuary of St. Paul's or for special occasions or visits
to places of interest.
Created from an anonyinous donation and Gift aid to improve the
Audio and Video syst£￿s in the 8￿ctuary.
Bad￿l￿t0Th
The Guild Fund
Kirk Session Benevolent Fund
Lunch Club Fund
Men's A5soeiation Fund
Oversefi5 Mission (Jap8D)
Property Fund
Travelling Irund
Noah's Ark Fund
Coffee Fellowship Fund
Church Garden Fllnd
BreakAway Group Fund
St Paul's Chureh Choir Fund
St. Pa￿1,5 Church Society
AN Improvement Fund
Purpose of Deslgnated Funds
General Reserye Fund
Finauced from lega¢ie5 rtteived or other ut]restrict¢d sources and
can be used to meet wibudgeted GeneFal Expenditur¢.
Ks fjnanced from the General Fund and monies ¢ontributed by the
children are sent to Christian charities of their Choice.
Financed in fjrst in$tance from Investment tncolne attd used to
support all Youth Activities and events for the youth in the ¢hurGb.
Financed in fjrst instance from Investment Lncome and used to
purchase flowers and posies for Sanctw and members of
congregatiot) ai Harvest Time.
Financed in ftrst inslance from Inyesttttent Income and ll5ed to
pU￿h￿Se cards for distribution to Parish. Also used to pay for
outreach projects.
Financcd from tnvestment Incom¢ and used to support FIome
Mission and Projects in the UK that are of benefit to selected arw.
Financed from Investnlent Illcome to be used to support Overseas
Mission and projects.
Sunday Clvb Fund
Youth Activitles FuThd
HArvest Flower Fund
Stewardship and Outreach FuThd
Home Misslon Fund
Over5eAS Mysslon Fund
Page 19
ontinued...

St P4111's Parish ChutGli Miin
avi¢
Notes to the Financial Statcm¢nts- continued
for the Year Ended 31 December 2024
18.
MOVEMENT IN FUNDS- eontinued
Tr¥n5fers betiveen funds
General Fund Transfers
Donation from Noah's Ark Group
DonatiL)n froni Beakaway DellL¢ntia Group
Donation from Men's Ass0¢iation
Donation lo Stewardship & Outreach Fllnd
300
900
250
Total General Fund Transfers
P￿brie fiund TrAn5fer5
R¢plac¥Jllent ofboiler, kitchen dnd sound system in Church paicl by Fabric Fund bul agreed to use
Reserve r'uTrds for Ilie5e stgiiificaot repair w02ks
Tolgl Fabric Fund Transfers
19.
RELATED PARTY DISCLOSURES
Th¢r¢ were no relat¢d paty transactions for the year ended 31 December 2024.
COLLECTIONS FOR THIRD PARTIES
20.
2024
2023
DBC Middl¢ East App¢al (Special Colle¢tion)
B¢atson W¢st of Scotldiid Cdncer Centre (Funeral Collection)
St Ma￿are19 Hnspice (funeral Collectiolll
Christian Aid l.unLh
Collection)
(Rctiral Colle¢tion)
488.00
1206.50
1,000.00
751.20
1,870.00
597.00
481.75
1,600.00
1,600.00
1,600.00
978.73
Music in Hospital (C.hoir Coffee Morning)
CHAS- Robin House Children's Hospice (Tree Festival)
Gld5gow City Mission (Tree Festival)
Funding Neuro (Tree Fesuval)
Daknuir Ilarclay Panty (Men's Asso¢iation Coffee Morning)
Donations in 2023
6 693.80
12 173.18
6 693.80
Page 20