THE CHURCH OF SCOTLAND St. Paul's Parish Church Miliigavie Trustees, Report and Annual Accounts For Year Ending 3 1st December 2025 longreg21ional Reference 1812Q9 Scottish charity Number 5C002737
PÉioe Rep()rt i)I'th¢ Trusi¢es Balance Sheet Notes to the Financial StJtemenlS 8 to 20
C'hLiriii X'ilnie.. l Bdldei'iiiJLk Ri)aJ CT()) 8DP Trustees [4 Adair. .% Adair. R Bai-liiw. % And¢i'son Illi i1181?0 -)). S Angu.4111} ¥1¥110?51.N BJrli)w 111) JOII Ino?)). R Bai'li)%v. A (to 981?1?O?ii. CT RlaLkaddei'. Bovd 110 11111g0?i i. F. Bragg. Rew L Bi'ennaii. R C'amei()n. N QaiiaiiJLlI. J C'lark. R DeuchJ¥. F. Fa5tnn. k l.u51011. (i Faii'brothti.. C Fi)r%) Ili. G (i¢to. A GiiiTrdli%l Illl 231X12(J?S1.ti Flamilion. S Hl1.15011. [-- Trelaiid. KennLdJ Id¥Le&%vd 141111?Ul_i l. P Knttgg%. B l.aiN-.%Jii. l) La(111 (to Jll ?110? ji. J Maciiity-re. K mac1.¢1.. l Mack'irtnon, J Maclean. A laCle0d, M fvlccl'cadie. E McF.iYan. S McFarlane, L lLNe111. (i Mill. L Muirh¢ad. D Norn-al. J Pii'ie, W Pi)iiton. R Raebuni. N Ilaiik'ine. C Robei-isoii. D Rooei'5011. G Rogei'soii. .8 Rvllinos. R E<uLherlord. (- ScDtI. J Scoti. B Shcdrltiiv. S Spe¢di¢. I Strang. fvl T¥rt. S Thoms. M Thomson. M Ure. J IK'a1115. E I'atsiiii IdeL¢as¢d 181171?O?i l. N Il'hiiel21I, A Il'yli¢. Principal Office-be*rtr5 Ministei.: Rev Lynsey Brennan Ses&i(In Clei-k.. (Jiaham Mill Iitiiiil 19103110?51. Rhotta RJebui'n Itrom 1910J120?il -Ire2SLlI-er.- Barbaia L8iv50n luntil 19103120 il. Grnham Mill Itrom 191D31?02il Independent Exaininers fLL.aN fvlLAli5tei' &. fvlcGibbon LLP 14) St Vincent Strcti Gl&%giii Bankei's BJiik lif Scotlaiid 2 Stution Road G6? 8AA
OBJEC TIN'E.S..K%II .KC'I"II'II"IES Obje¢rives liaw¢ been iu pei)plt Ii)Ilglllg cin dui-ino Orship and ?00-JOII in lh¢ ensuina iie¢l,. A e(.1) Piavei- ¥leLllllO 15 held ÉTrn MciiidaTr ei-¢llin The SaLI-anienL l)I' Hul! C(IMmuiiii)n Is Lelebii¢J duriiio Iht moi'iiiiig %i'llLe in Januar. April. Jun¢ and (Iciobei.. Adient dre li¢ld ai Y..IOair on a SJlurdaN- tout. Iveek5 prioi. t<) Chribiiiias und S¢i'vice5 tiir Letii at 9.JOani oli a Suiui'dai, lour ii'teks b¥l()rt F.a5Ltr. OuLSt P1'£dLIILrs aiid Eld¢r5 liave dtliNered Ilii addresse5 at thLSL and the eTrvninu servicts. A number tht. hou.Re bible stud> ?rDups operat¢ in th¢ Pa1'ish. The Church Lhoir lead morning Kvoi'sliip tsnd tneet on a Tliuisday eiening far pi'actice. Bapiisms. AeddIng.4 and funera15 ale anaiiged thruugh the Minisier. A FlaiTrest Thaiik5giiThs Seri'iie is held in SeptLmber iiiih dLiiiation5 gien to the hoilse-)U1id aiid local chai'ities. A latnil). Sei.ice is held on Chi-i%ttn£LS F.v¢ at 711m. A neil gi'oup lid5 beeii 5thrted b%. Dr Alis011 Bate%. 'Ai ease Tr-11h ASD" 10 suppi)i-I Ilie laniilieb ol-lliose ivith ASD. aiid th15 InLcts on a Fi'iday iii one Dl'oui. halls. 11 I4'2S Tun foi. 7 yeai'5 Outwiih (JLir churcli bui been broughi into Ihe church In the Lnui'5¢ Ot'?O?i a citche laciliLy diiring moi'ning seFVICe Was 1-¢5umed called Secdlings at St Paul-s. The Suiiddy c.lub aiid Bible Cla%% meel duriiiu Ili¢ mornino seivice each ivcek for childi'¢n ti'om three Vl'ars uld 10 those in S6. The Ai'k. loi. SecoiidaTr SLhool pupi15. meets onee a miJnLh. In the coui'se ot 20? j a Yiiuih Felloii'5hip iN-as b¢¥un toi- S I to S6 and met threc times. A Tuddlei. Group eiiiiiled "Nodli's Ai'k operates on a Thursd&v tnoming. durino school Lerin: for chilJr¢n up to the age ot'3 Bi'cak.4ivdvnu Si. Paul's is an ouii'e2Lh tc) the L(IMmuiiity 10 SllPPOrt IhL' limilv nieDibei'5 and familv witli earlv onset deM¢niia. The ¥r(Trup meet a Tuesday aliei-ni)on dnd providt a I'claxid dimLnlia-fi-ieiidly and sociablt tnvironmeni Sundai. Intimtiiions sh¢¢i uie oui. pi'imur¥' Iva>% vl. cnmmunicaiinn iviih Ihe con¥ie¥31ion. A lunch club Is i-un b) membei's ol- Il)e congi-¢gation ei.erv Wediitsdav dui-iiig the Chui'ch season tor mernber5 of the local coinniuniiv. M¢tNbeis Dt. BaldL'rni)Lk Parish Church attend many ot'the aLtiitie5. Wt pai'iiiipati aiid itrop¢rai¢ iTriili loial Lhui-Lhes in evenl% and aLlIlLI¢s. A niiinbLr ul. vur niembLI'S asslst 511 Ihe I'unninn ot. an ecuinenical diowin centi'e I'iin by locJl churche5 callLQ 'Friendship Hnuse" The Dou8las Ac2d¢rnv Annual Christnijs ConLtn is held ivitliitt thc Chui-th Jnd 1£ ivell run bw the mtmberstr par¢nls, and friends. Fuiid rJi%ing foi. Chrisiiaii ¢harities is a pait of St. P2uI's witness diid outirach. and during this year we supp011ed many chai-ili¢5.-1-he Isd2nd Milngavi¢ Companv of Ihe Boys, Brig&de ivho meet in St Luke's Church is supp(irted by the Kirk Se%biOli when required. We finanLiallv apd 5pirituallv suppon our missionaiy paTtheT in Japan. Communicant membership of the Church currendy s(and5 at alnd 538 mernb¢r3. Att¢Rdance 2t Sunday worship average% around 190 ai the morning service and 100 at the evening Service. Th¢ morning service is re¢vrded and av2ilable oll You Tub¢. On-goiiig maiiitenance ufihe ChurLh buildiiig.. and halls compl¢.¥ coniiiiue5 to be achieved to a very high standard. We now have a highly etlicieni audiovisual teatn who pi'ovide slides tOT th¢ morning service screens. Tnanage th¢ website and publicity and will take on "Life ' magazine, und make live 5treamin8 very effectlV¢ a5 above. The congre8aiiun donated £1500 to Clyde Pirsb}Itery in support of die Holy Land BUr5Y S¢h¢me.
o&IEC'.TI'Es .4ID I('I II'ITIES F1Tr4AICIAL REI'IEIV Fiiianciiil Review EnN¢lopLs ICJI li Aidi. Sianiling Oi-d¢i'5 (Giti Aid and i)iTrii-Gili Aidi. Chequ¢5 and Open Plat¢ Inon-cjili Aid). and ti-i)ni ol'ihe Lash poriii)n i)f the Open Plate ol'lvi'ing, Ihrouoh the Gilt Aid Sniall Di)nalion5 Scheine. Our pa) rtTrll costs continue to be I'eLlllLed ei¢inpiion in FmploKei s Natii)n31 Insuiance Lonli'ibutions. but are oblioed to vtfer contribuiions t(i a pension tiind tor eliuible emplov¢e5 Ii'iili Ihe G(?N'ei'nmeni's NEST Pension Fuiid a5 the pi'LterL'nce ol-lht Kirk. Session. The Cjeneial Fund shov¢5 u increase in (IlT¢ring5 by standing ol'der and envelnpe5 Ot. £8.698. CJitt Aid coniinue5 10 bL' claimed (Iii the elioiblL' poi'liiin ol'the Open Plaie nirerino. Ihe op¢n plaie dLLre&s¢d b!, *6.OJ4 and iii ?09 j £4J.7J7 recLived in Gill Aid. In r¢l<ilioii to Giti Aid. HIM RC c()niinues its proc¢55 our claimb wiihin a week. A5 in pril'lnus i ¢ar5. the ALL1$ ol-the Oiganisaiion5 of. Ihe Chuich air incorporated ID Ihe main a¢¢ount5 undei. lh¢ heidinu ot. RcstrictL'd F'unds. ReseNes policy The ptslici, adiipttd bi th¢ Ti'u51¢es is dictated bv the giving Ihe members. and monies held in the General F und gcneil[ C{1¢1. appioNiinJLelv IhreL monili.% L.Kpendiiuie. The Re%erves PuliLy IS Luiisidered on an aniiual basis. At the end ot. Ihe e41. che Chui'ch hLld 1ft131 unrestl'lLted tund% nl'£?51 ?4J bi()ken diTrIn IntiTr d¢.sjonatLd lundb of£180.7? j. a5 PropLI'Th FLind QL t611.000 aiid oihei- I'1511'1LtiLI Fuiidb iil't?JO.979. The ti'uslLL'% cDn5idei' the reser¢ tunds ,111 enable Ihem lo continue to I'iiii the Lungre?ation for thL ltirihcoinin8 year. SI'RLICTLRE, GOVERN.4NCE AND IANAGEMENT The Chui-ili 15 adminisieied in Ihe ierms ot. the Chui'ch ot. Scotl<iDd Llnitai). c.uiistilution. The Chui'ch adi)pted this model fiDm (he Church of Swilaiid Model Decd of C0115titution on l Januaiy 2025. Rccrvitment appointment of new iru5tees M¥mher5 Ot. IhL KITk S¢5sioii are Ihc Lhwily trustets. The Kii'k Se55ion memkrr5 are the elde15 01. the church and 2re ¢h05en from tha.st metnbers of the chuich who are considered io have the apprupi'iate gifts and skills. Organisational structure The Kirk Session has responsibility lor the spiritual and pa5toi.al 0e[sig1}l ot- Ilie congregation and die pai'ish and operates Wlth d piM)-active team Structu vig Fabric: Finance. Communication: Pastoi"ttl Care. Children and Youth, Wvr5hip and Discipleship. Mission 2nd Outreach. A membei. ot. the Kirk Session is appointed to iht role of Safeguai'ding Co-oi'diiiatoi. in teinis ot-Thc ChurLh of Scoiland Code of Good Saleguarding PraLtIC¢5 to proiect children and adult5 at risk trom Iiarm or abuse. An Intei'nal Risk Assessment Committee repoi'15 to the Trustees with a remit to consider Jnd retK)It on potenlizl aieas of risk to Church fvnd5 and assets.
Rhona Raebu1'n Session Clerk
Respectiie re.Eponsibilitie5 of Irustees iin(l e¥amiiier B41515 of tlte iiidependetti exaiiiiner's repthrÉ bv ille aicuunt5. Indcyciident elainiiier's siArtJneni Iii ioiiii¢LllI)n wilh m¥ ¢NdllllrtJlicin. ni) mattel. has come Ici dtttntii) I I i Mhiih ?ii.'e5 me ieasonablt cause to believe Ihat. in art Inaiei'ial 1¢SPLLI. the I'CllLiiiemcnis to keep accountin(T Itcoi'J5 in accoi'dance M.-ith Seciion 441 I Ila) ot. the 2005 Act and Regulaiion 4 of the 2006 ALctsunl.% Reuulatioiis.. and lii pi-epdre aLCQUlIt5 i%'hi¢h uiLord li ith the accouniing recoi'ds and to ci)InplN wilh Regulatii)n 8 of th¢ 2006 ALcounis Reoulaiioiis have nol been niei. or to kvhith. iii my opinion. attention should be draivn iii order 10 eiiable a propel. uiider51anding of(he accouiits to be reached. miLa MLAIIsiLr &- MiCJibbi)n l.LP Q hai'ttred AcLountalllS 145 St Vinccni Sii'ect Glabgoi G? 5JF Date..
IX("OIIE.4ID E%DOII'IIENT.S FR()11 C'barirAble #tliviiies 1.47) 1.4ia n7 .)07 1.040 1.040 ¥.808 4.j?g 7.571 4. j99 Tolal *37. j7? 8).081 i9.486 EIPEWI)ITIIRE ON ChRritalile Activitie5 246.838 JiO.07? 4j3.67? Net gains on ifi¥e51wenls 5.428 4.164 9.59? 2.907 ET IromE/(ExpE,D1T1lRE Transfer5 betsveen funds 13.¥371 134.9341 I l i.9901 1191.2791 i et moveH]ent funds 138,7711 20.944 117.8271 1191.2791 RECOINCILIATION OF FLNDS Toial ttsnds brouglii Ivn¥ai'd 290.014 8?l.OJ5 l.J02.i_8 TOT.4L FI'NDS CARRIEI) FORW'ARD ?jl )43 841.479 CONTINLIlG OPERATIONS The note5 tomi part of these financial stutrments
N()ie FI.KF.D.I%SF.TS 14 ¥i_.4711 C'I':RRENT.4SSETS l i4.491 170.8?1 C."REDIT()RS li041 13601 LT C.LIftRET ASSETS 178.579 TOI'.4L ASSETS LESS CURRENT LI.4BILITIES 1.093 ??? TriET ASSETS .09).??? FIINDS 251.24J 841.979 290.014 8?l.Ojj ResiriLted furtds TOT AL FUNDS 1.093.222 Thc tiiiaiicial siaiemeiits li'eie app¥oved bj the Buai'd ol- TrusiLes and authoi-ised lur i.R5ue on aiid elL 51oned oil its bLliaif bTr'. Rhorta Ra¢bui'n Se5slon Clerk The notes foym part ot'these finaneial sthtrmthLs
.4CCOI"NTING POLICIES The AcL(ILini.% ol. C-liiii'ch Oi'oanihatii?ns arL LheLk-ed. and balanLLS I'ei'ilied bv nieiiiber5 01. the Firtanie ailabli. and 'L Sati%tied thai Ihe chariiN is a 41)ing innc¢i'n. resources 2CCI)I'din¥ In the ierms under whiLh Ihe donatioii is madt. and thL' inccime is I'¢cDgn15ed once the chariL>- hu5 I'eliabli-. Donation.4 and a5socialLd Gill Aid dre aLLI)unied loi. ii.-hcn I'Lcei¥¥d. l.egJcie5 and similai. income LsidlL' any condition5 htii'L bLen In¢1 01- al'e lihill the conti'c)I c)f ihe Lhai'iiTr. DunaiiDns and <itts in kind are bi'ought inio th¢ ai¢uuNt5 at thtir nillrk'ei value i() tlie chariN. unless 11 is noi praLli¢ul io do so. Resources expended Il¢fioui'i¢s eNpendLd are illiluded iii tlie SiatemLnt ot. Finaniial Aitii ilies on an acci'uals basi.%, inclusive of anj V AT iihich tannot be reCOered. Re%oitrcLS eNpeiidL'd are cla5511ied bv aLtipill. The LUSLE of each aciii'iry arL up of Ili¢ lotal dii'ecL cosis and 51iared costs. including support cost5 InoILd iii und¢i-laking each aciiN'itJ. DirLLI cosis attribiirable LO a sin¥le Liivirv ale allocattd direcily to thai aciivity. Tartgible fLie(l assets Churih. hu115 and niaiise. Tht hcrilalile pi'up¢rtl¢S Lollsisiing i)t' the Churih aiid Flalls ale not 1-LLurded in ihe aLC(Junts and al'e i'¢51ed in IhL Chrth i)I' Sliitland Trustees. TIIL lille Ii) th¢ maiis¢ ai 41 Bi'aetool Avenue. Miln¥avie is held on behalt. ot. Ihe T[stl.¢5 of Si Paul's Parish Church iii iiame of the Session Clerk. Deputv Seb%l(111 Clei'k and Treasui'LI- tsnd Lheii. SULV¢b501S in ol'tice and th¢ l.aiid C't1111icale and I'eldied do¥um¢nls al'e lodg¢d iTr'iih Adairs, Solicitoi%, 3 Ctibil¢ Sireei: Dumbai'lon Ci8? IQS. Tht Manse is nontsinallv i'alued at £C)I 1.000. and Penditure incui'rEd on the Irpair and maintenaiic¢ of this asset is chaiged as rewui'¢e5 expended in lh¢ 5tatemeni ol'tinancittl aLtivit1¢5 in Ihe pei'iod in which the liability arises. Th< Manse in Braefooi Avenue whiLh is id¢ntifthed as a tan¥ibl¢ fix¢(l a55et 15 llL)( depi'eciaied in ihe aLLounis. Minvr Ioiv-cost Yepaii's and maintenance items are charged to the General Fund. Othei. fabric I'epairs. Stvnc0rk re51oration, developmen¢ maintenance and related eYp¢nditure are charged to the i'estTiCted Fund 'Rt5toration in Faiili, Fabric App¢al established in 1991 t(Tri- such purposes. Tax4tSon Si. Paul's Pari.sh Church is recognised as a chai.ity for the purposes ol appliLable taxation legislation aiid is Iheirtorc not subjeLt to tsxation on its chai'iiable aLliTrities. The charity is noi regist¢r¢d lor VAT and resources expended thereforL include ii'r¢cov¢rable input VAT.
.4CCOI'NI TING POLIC IE.%_ ¢oii¢itkue(I F'und5 In (Iiii. case we hJi.¢ n() Endoii-IllEnt I'unds a% J r¢%uli li.e do niii 5hoii anN in ihe Finaiicial delJil5. Cash at Attd in hand FLlJ2ncial ITJStrumenl.s Basic Financial Insii-utnents al'e iniiiallN I'tcognised at Ii'liiisaciion i'alue and subseqllentl). rn¢asuied at their setilenient N'21uc. Filed A55et Investmtnts as the). ai-ise. Realised gain5 aiid losscs on inve.%lmenls al'e calculated a5 Iht dit'lerente betiv¢en sales pi'oceeds and tair value at the opening balance sheet dale lor pui-Lhase pric¢ it. pui'chased 5ubscqLicni 10 thL' 12.51 year eiidl. L.'ni'eali5¢d gains and Iiisses are calCulad as the dittei-knce helle¢n ih¢ fail. aLUe at (he ycdr-Lnd date and luii. value at the opcniiig balai)ce sheei dale lur c051 if purchasLd SiliLL' thL vear endl. Realised and unrLali%ed gal$ and1055es on inbestmenis are cthrnbin¢d in the Statement ot'Finani121 A¢lib'itie5. Petksioll Costs The CliariN optrnies tt iNvrkplac¢ peiisioii schLmL for il% Lmployees. C-onti'ibiiiioiis 2re charged EO the SOFA a5 {lie beLomc pakable in a¢coi'dance iviih Ihe I'ults ot-the SLheme. DON4T10s AND LEGACIES ToiJl tuiids tunds lunds 4,183 44.196 2.77? iOQ 2i.691 48.379 46.50Y 10.*OO 24.691 3,800 8.497 i,92n 12i,032 6.176 12,415 4Q.399 Ta.x recvweied on Giti Aid l.egai1¢5 Gruiit5 De5iunaled inci)mL WFO Non Gitt Aid Chequcs- Cjift Aid Sianding Oi'dei's- Crift Aid Gift Aid Envelopes Open Plaie 10.000 1.000 8,497 5,920 4.ili 3.500 14.727 7.983 18.449 100 6,i76 12.415 2?0.860 29? 119 ??8.003
DON.4TIONS D LEG.4CIIS - c(kntiJiiJed OTFIER TR.IDISG .4CTJI'ITI F_S l.U40 INN'ESTN.IENT 1cOME 31.17.25 Toial 31.12.24 Tulal t'unds Uniestriited turtds Res11'lLted lunds Ini estm¢nt InLome 9.868 7.)71 17.4i9 iycorlE FROM CHARITABLE ACTIN'ITIES 31.1? ?5 31.1?.24 FuDei?l Donaiions Cciffee Felloilship DonatlOll5 Lunili C.'lul? Donaiioiis 1.475 ?.j07 3.744 1.440 5.7?5 7.7?6 9,i12 OTHER IYCOME Jl.l ?4 Toial tuiids lunds ruiiJ5 Baldemork Conlribuiions 4.3?9 4.329 3,69? 10
St Paul's Parish Church Miln avie Notes to the Financial Statements- continued for the Year Ended 31 December 2025 CHARITABLE ACTIVITIES COSTS Direct Costs {see note 8} Support costs (see note 9) Totals Charitable Activities 345.272 350 072 DIRECT COSTS OF CHARITABLE ACTIVITIES 31.12.25 31.12.24 Staff costs Water and Insurance Manse Expenditure ElectTi¢iry & Gas Mini5ty & Mission Allocation Presbytery Dues Ministe5 Expenses Pulpit l Organist Supply Interim Moderator Salary & Exp Repairs Major Fabric Repairs Printing & Stationery Telephone, BB & Postage Life l Life & Work Stewardship Cards Other Charity Donations Church Flowers Software & Licences Miscellaneous Expenses Organi5ation Expenditur¢ Equipment 78,778 12,507 4.154 20.270 103,576 6,763 3,747 1.614 58,007 11,387 2,169 18,360 89,301 4,820 649 2,858 2,237 1,623 180,862 4,154 1,076 32,845 5,197 1,222 2.380 807 6,946 1,512 4,557 12.969 33.255 12,173 3,055 1,628 2,036 12,801 22,212 345 272 447 372 SUPPORT COSTS Governance 05ts Charitable Activities 4,800
St Paul's Parish Church Miln avie Note5 to the Financial Statements - continued for the Year Ended 31 December 2025 SUPPORT COSTS- continued Support costs. included in the above, are as follows.. 31.12.25 Charitable Activities 31.12.24 Totsl activities Accountancy and legal fees 6.300 io. TRUSTEES, REMUNERATJON AND BENEFITS The following trustees. members of the Kirk Session, received salaries as under noted.. Kirk SessioD Mr Derek Norval- Organist Mrs J Pirie- Finance Assistant 14,352.00 5,023.20 During the year approximately £120,000 was donated to the congregation by trustees. Trustees, expen5¢5 There were trustees, expenses of £1,765.54 paid for during the year ended 31 Deeember 2025 and none for the year ended 31 December 2024. STAFF COSTS 31.12.25 31.12.24 Wages and salaries 78,778 58,007 All Chureh of Scotland congregations contribute to the Natignal Stipend Fund which bears the cost of all ministers, stipends and employer's contTibutions for national insurance, pension and housing and ltsan nd. Ministers. stipends are paid in accordance with the national stipend scale, whieh is related to years of service. For the year under review the minitnurn stipend was £32,433.00 and the maximum stipend (in 5th and subsequent yeaTS of service) £39.856.00. The average tnonthly nuTnber of employees during the year was as follows.. 31.12.25 31.12.24 Administration Organist Church Officer Cleaner PastOTal Assistant No employees received emoltunents in ex¢ess of £60,000. 12
COII P.4R.KTII'ES F"OR THI. ST A TEIIENT OF FIN 4N CI.4I..IC.'TIN'II"ILS I%I"C)II&'. .IID F_NDOII II&"NTS FRONI 1 ¥¥.¥74 Ch4Ir¥rAblt xetiiittes LunLh C'luh l)iinaii£Trll.4 1.040 c).so¥ j.697 l.Q4n 17.4:, 7.571 Total ?14.914 li9_486 EXPENDITLTRE ON Chariiable activities ??3.0?6 4 j3.67? Nei gains on inve5tinen15 1.645 .262 2.907 I ET 1COrI[}IExPEND1T[1R[l Transfers beiwettt funds 16.4571 187.JJ I I 1184.8221 1191.2791 Net movement in funds 193.9881 197.2911 1191,2791 RECONCILIATION OF FLINDS Total funds brought forvard i84.C)02 918.3?6 1.30?.3?8 TOTAL FI',NDS C.'ARRIED FORIV.4RD ?90.a14 13. TANGIBLE FIXED AS.SETS Freehold propei'tv COST At l J&iiuary 2Q25 and 31 December 20?5 611.000 N'ET BOOK VALUE Ai 31 Decembei. ?0?5 611.OOQ Ai J l December 20?4 611.000 13
14. FIXED .4S.SEI" INI'F.STIIENTS 1.4Rl%ET VILI'F. 'ET BOOK I'ALI"E Ai i l OLLeiMb¢i. ?(1 Th¢r¢ ii'ere ni) inNesitn¢iil abS¢t5 ouisidL' Ihe IIK. Co.%1 or ialiiaiion JL 31 D¢i¢ml?ei' 2075 Is I'Lpi-¢5ented bv.. ine.%(mell[5 Valuaiion in ?O?- Ci)s[ 2.907 328.154 JJl.061 DEBTORS.. AloUNTs FALLINI G DUE WITHIN ONE I'EAR il.l? ?5 Ti4d¢ debiors Talon GiliAid 17.034 16. CREDITORS.. IINIOL TrTS F.4LLING DLE ITr'ITHIY 0E I'EAR 31.1? 14 Othei. eredittsrs 17. ANALISIS OF NET ASSETS BETWEEN FUNDS 31.1? ?5 Unrestricied funds Re5tTlCted fund5 Total funds funds Fixed assets Investments CuiTent assets Current liabilities 611.000 143.730 87.249 611,000 i31,061 611,000 321.470 178,9J9 13601 187,331 64.276 13641 13641 251443 841,979 1.093.??? 14
IOI'EIIEIN T IN FI'NDS Nil 77.(177 1? 4471 1.4)8 6Q7 .%ILWJI'd.ihip &. l)uii-¥J¥h SuiidJk (.[b Fuiid 41 164 ?YO.014 liJ.g.?41 ?1 ?43 Re51ri¢red fund5 01 1.000 64a 4(1 7.7i¥ Th¢ Gu51d Fuiid Luiich C'lub Fund l¢n5 As5l)Liatii)1i Fund 184 43i 1.289 2.0)? li6 5i6 19J.679 4.)06 2.)19 514 Si Paul% Chuich SoLietv RLblui-atiun in Faiili Fabi'ic Appeal ovci.seas Mi.%.%ivn F'und- Japan roali's Ark CTI-l)up Fund Cot'lee Felloivship Fund CJJrdeii Fuiid Lii-k Se551()n Benevolent Fund Bi.taklaY- r)erneiitia Group Traelling Fund Groibiiio Togctlier PmjeLt Thi BeaLon The Wa>. i04 IS%.li9 52 9.4141 839 74) 1.774 148 JOO 1? 8501 08) 5.109 2.2)9 142 14? 3.284 9.798 9.798 21,0)) 113,9901 841.979 TOI"AL FLD5 1.0g).?2? 15
18. IIC)N' &.IIENT IN FI'N D.%- rontiiiueil LDre51ri¢ted fuknds j.4?8 1? 4471 661 SILivai'd.4hip &. (luiiyaili C'lub l-und 164 1?46.8 j71 13.8)71 Restricted fun(Is 8.6Si LunLh c.lub Fund Mens A%.%i)iiatii)n Fiind Si Pauls Chui'LlI Societ}. ResloratiL)n in Faith Fabric AppLal (Trv"trseas Mission Fuiid- Japan Noah's Ai'k Gioup fund 2.948 12.20UI 748 16,999 i.761) 74) ?.j07 500 liO.477 4.164 129.4141 74) GardLn Fund KirL- Sessioii BenetrDleiit Fund Bi¢akaiwa}, DemLntia CJr(Trup Grtsiiiiio T()ueilier Project Tht BLttion The Waj. 500 1? 8iOI 68i 1? 8501 12001 1?5.6081 88) 5.384 i 0.000 9.798 ¥i.081 I IOJ.2iil 4.164 lJ.9901 TOTAL FUNDS 3?7.6 jj lJiO.0721 9.597 117.8271 16
P410I'EIIENT IN F I'ri DS - cvniiiiued C'oiiLP&l1'I1 111 L'S foi. movement iii funds N¢1 I ni'estricied funils CJLnti'Jl RtSLI'NL Fun ?94.nal ?Oi.O?11 5.? j O.j* ('lub l uncl 14401 J84.007 16.4)71 187.iill ?90.1114 R¢strif led funds AuJin Visual ImproNeineiits PrDp¢rt¥ Fuiid Badiniiiion Cluli Fund ThL Ciuild Fund Luiich C'lul? Fund Mens AssoLlttiiin Fund St Pauls Churcli Clioii- Si Pauls C'hu1'Lh SoLiei IlJ.iOOI 611.000 7i8 i,100 )?() l.i97 189 611.000 641) 7,ii4 2.454 12iOI 1,289 136 504 188.159 3.667 1.774 148 34 5.109 ?7). j70 4.707 88.981 ONeibea% Mi55ioN l.-und- Japan Noali's Arf. Group F uiid Cotl<e Felloivship Fund Gai'den Fund Kii'k Sessii)n BeneOlent Ftsnd Deiiienlia Gi'oup Tratrelling Fund 960 9i) 34 5.609 709 14? 15001 63) 19001 142 918.j?O 1184.8771 8? l.OJ5 TOTAL FI',NDS 17
18. l-nre51ri¢ieil fund.s 1?19.68?1 l.C)4i Sli'ivai-dihip &. Ouii'taili bunJ4v C-luli l--un 190QI 14401 ?14.9?4 1.64) 16.4)7 Restricted funds Badininion Club Fund 3$6 16.? j81 Liinih C'lul? lund Nfens A%siiuiation l.und Si Pauls Chui-Lh Choir Si Pau15 Chui'Lli SoLieli-. Re5ti)raiion in Faith FÉibric Appeal ONer5<a5 Mi55ion Fuiid- Japa Noah'5 Ark (iiyup fund CotleL Felloik%liip Fund Kii'k Session Benevi)leni Fund Breakai*ay- Deiiieniia Group i.179 lJ.OJ71 1531 17.496 3.760 119?,9 jul 1? 8aOI 12inl 14.?801 15001 19501 960 935 11.64il ?.6j7 88) 44.562 12JO 6461 1.262 1184,8221 TOTAL. FUNDS 2i9.486 14i3.6721 2.907
IOI'EII ENT IJ FL'NDS- ioijtinued Puri)o5e uf Resri'icie(l Fun(15 The Guil(l Futt(I l%krk Ses.5ion B¢llevoleni Futt(I The Beaco Fiitid IL'n'S A550ciaiithn Fund OverseAs fvlissiun Fun(1 (Japanl Prup£rti' Fund Tr#velliiJu Fund Hds Tro iiicome and iiprL%enl% Ili¢ noininal value ol'th¢ Inuiis¢. conlLiences and help wilh e.Kpenses if the) do voluntar> ivork ovei'.%eas. Income miinly fiDm 5ubsci'iptions and used foi. materials and Noah's Ark Fund Coffee Fellowship Fund Income tiY]m d(Jrtdtinn. received atier IMomin¥ W(Ir5hip and disbur.R¢d at discl'etion ot. Ilic Mini%ter. InLI)me I'rom donaiions sptcitlLally loi. Ihe Church Gai-dL'll. Inci)mL I'rum dunaii01is 01. oi'anis specifiLally for tlie use ol. Ihe BreakAWa gi"ciup. Income fi1 niembeis ot-clioir used tor materitsl8 and for the benefit ot'the choir. TnLume Irum doiiaiions from niembers of Societv and used to enhanLe Ihe Saiictiiai? of St. Paul's ()I' foi. special occasions oi. visits to placL% ol- iiileresl. Creatcd frotn kn anonymous donaiion find Gitl aid 10 irnpiave the Aiidio and I'ide(i S>'siems iii SailLtiiarv. Financed Iri)m Iniume lioni Clvd¢ PresbvtLi% Local M155ion Fund to %UPkllJl'l a neil. ii'orshippinu conimiiiiitv. Church Carden Fund Bre#kAway Croup Fund St Paul's C"hurch Choir Fund St. Paulls Church Soelety AIV Improvement Fund The Wav Growing Touether Pi'oje£t lo be appl led iu Ilie sJldiTr and LOSIS Ot. tull lime Pisloral Assisiaiit. Purpose of Designated Funds GeneraI Reserv¢ Fund FinJiiitd lini legaLi¢S receibed or othei. unrestricted sourcLs and can be used tc) m¢el uiibudoeted Gene11 F.Npendilure. Is Iiiianccd li'()m Ihe G¢nei'al Fund and moiii¢s iontributed by the children ale Sent to Chi'isiian charitie5 Ot'iheir choice. FinanL¢d iii tirst instance trom Invc511nent Income and used 10 support all Youth Activities and events for the youth in the chuTCh. FinJnLed in first in51ance trom lllvesttnent lllcome and used to purchu5¢ floweis and wsies for Sanauaiy and members of congregation at Harvesi Titne. Fin<inced in tirst instanLe Irotn Inve51ment Income and used to PUl"Lha5e cards foi. distribution to Pai'i5h. A150 used to pay for outreaLh pi-ojccls. Financed from InvestmenL Income 2nd used to suppori Home Mission and Pmject5 in the LIK tliat ol'ben¢tit to selected areas. Financed trom Investment Income to be used 10 SUPPOTt Overseas Mi5£ion and projects Sundxy Club Fund Youth Activities Fund Harvtst Flower Fund Stewardship And Outreach Fund Home Mission Fund Over5egs M155ion Fund
18. l()V'fr'.11 F."NT IN FLINDS- evnltJ]u¥d Ti'Aiislers btlween funds Ge£raI Tr-un(l Traiisfei's Total Cjeneral Fund Traijsfei's Fabril Fund Transfer5 Donaiion tityni G¢iierJl Fund Total Fabri¢ Fund Trinsfers RELATED PARTY DISCLOSLIRES Th¢i't iTr¢r¢ no relaied parTh IransaLljiTrns libi- Ilie ve£ir end¢d 31 Dtcembei. 20?- 20. COLLECTIOThS FOR THIRD PARTIES 202> 2024 DEC Mianmar E&i"diquok'e Appeal DEC Middlc I"-a51 .4ppeal Lod!in¥ FltJus¢ lISSI0n EDC Fi)ndbank C.4IIFI. 576.00 675.00 3i9.40 i.00 7?4.71 i 0.00 ON'erSe Mission Cli¢tiTr B105501n Youth Choir Glas¥i)w Cit), Missiun SLOttish BiblL SuLie .412hLimL'I- SLI)Ilaiid Donations in ?0?4 744.50 6.876 ?3 1? 173.18