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
H￿l1.15011. [-- 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 Lelebi*i¢J duriiio Iht moi'iiiiig %i'l*lLe 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. A￿eddIng.4 and funera15 ale anaiiged thruugh
the Minisier.
A FlaiTrest Thaiik5gi￿iThs Seri'iie is held in SeptLmber iiiih dLiiiation5 gi￿en 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 aLti*itie5.
Wt pai'iiiipati aiid itrop¢rai¢ iTriili loial Lhui-Lhes in evenl% and aLlI￿lLI¢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 al￿￿nd 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 BUr5￿Y 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 ALL￿￿￿1$ 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
gcnei￿l[￿ 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 diTrI￿n 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 0￿e[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 I￿romE/(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
CONTINLIl￿G 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.LIftRE￿T 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 reCO￿ered.
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 In￿oI￿Ld 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 Ch￿rth 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.
Stvnc￿0rk 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 calCula￿d as the dittei-knce hell￿e¢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.
DON4T10￿s 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 1￿cOME
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
iycor*lE 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
Ministe￿5 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 1￿COr*I[}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 forv*ard
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..
in￿e.%(mell[5
Valuaiion in ?O?-
Ci)s[
2.907
328.154
JJl.061
DEBTORS.. A￿loUNTs 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 0￿E 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
r*oali's Ark CTI-l)up Fund
Cot'lee Felloivship Fund
CJJrdeii Fuiid
Lii-k Se551()n Benevolent Fund
Bi.tak￿l￿aY- r)erneiitia Group
Tra￿elling 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 FL￿D5
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 Bene￿Olent 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 fi￿1￿ 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 li￿ni legaLi¢S receibed or othei. unrestricted sourcLs and
can be used tc) m¢el uiibudoeted Gene1￿1 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