Allan Church Recei ts and Pa ments Account Year ended 31 Deeember 2025 UDre5tricted Ru¢ri¢t¢d EndowmeDt Funds Funds Tot81 Total 2025 2025 2025 2025 21124 Recei t)onations Lega¢i¢s Activiti¢s for Generaling Funds Bank & Deposil inte¢ Investmen¢ income Note 32.T24.84 32.724.84 31.130.20 5.6T2.23 1.821.89 2.091.70 5.672.23 2.316.27 2.091.70 4,420.64 3,597.59 2,033.85 494.38 42.310.66 # 494.38 42.805.04 40,782.28 Rental/Use of pr¢mises Other Receipt5 5.804.45 1.190.01 6.994.46 5.804.45 4.727.50 10.531.95 4.691.50 515.75 5.207.25 3.537.49 3,537.49 Total Recei ts 49.305.12 11 4.031.87 53.336.99 45.989.53 ments Costs of generating funds Charitable activilies Governance costs Other paymenls 342.48 51.992.71 342.48 557.04 51.992.71 56.440.29 471.97 471.97 2,050.84 Total Pa ments 52,807.16 52,807.16 59.054.17 Exce98 of Receipts over P*ymeDts for the year before tr#n$f¢rs (3J112.04) <031.87 529.83 (13,064.64) Tran$f¢rs Excess of Receipts over Payments for the yegr lJJ12.(H) 4.031.87 529.83 {13,064.64)
Allan Church Statement of Balances At 31 December 2025 UDrestrletsd R¢strict¢d Endowment Funds 2025 Fun Fund$ 2025 TotAI Total 2025 21125 2024 Note Bank & De osit Balances Bank & deposit balances brought fonvard 45238.88 9.169.44 54,408.32 67.472.96 Movement in year: Exttss of Receipts over Payments for the year (3.502.04) 4,031.87 529.83 (165.44) Bank & deposit balances carried forwgrd 41,736.84 13.201.31 54.938.15 67,307.52 nvestments at market value (cost £) 54.91)0.65 45.710.09 54.900.65 45.710.09 51,796.46 45,2.38.12 Assets Gift Aid Receivable 1,492.(K) 1.492.00 1.422.33 Liabllitl¢s The accounts were approved by ihe Kirk Session and Financial Board on - 15 APRIL 2026 For and on behalf of the Kirk Session and Financial Board Jannetle Russell SessioD Clerk M Lane Treayurer
s to the AccouTrts Trustee ReMneral10 nd Relted Party TraDsartions io One ITste¥ ME5 F BuchHnan TEceived£5,003.40- C]eaThing svviccs Mowemtnts ltt Funds AtlJ¥ At 31 D¢¢ litt¢ipts P•yrnots Tr•wft Unrtslrieted funds Gcncral Icurrenii AecL)unt babnc Furtd 5.210.13 5.112.59 279.96 17,814.26 16.821.94 45,238.88 45.029.88 232.15 {4&699.33) 1,804.89 3,345.57 5,539.85 252.14 18,605.78 13.993.50 41,736 ¥4 Sunday Sch(x>l Fund PriijcLIs fund G¢Jwai Con8re8ational 404.04 791.52 (431.861 2.847.53 49J05.I2 13.675.971 {51807.16 12.(rfMI.(X)I Re5trieted fund$ cplc Fund Conbol¢(lat¢d Fabric Fund 7.230 46 l.938.98 32126 3.710.61 7.55172 5.649.59 9.l69.U 4,031.87 13,201.31 funds Totsl furtd$ 54,408.32 53.336.WJ 152.807.161 54.938.15 Pur 05¢5 of Des1 nat¢d Funds abric Fund.. 11)e'l'rustees have set aside funds for the rnain¢enance of the Church proF¢rty Sunday School Fund.. for necessary Sunday School resources Projects futld.. The TTUSte¢5 administer this fund io w oul upgrading ofthe Chur¢h properly General Congregational Purposes: The Trustees ind this fund to be used as needejj &5 and when rffjuired of the Church. Steeple Fund.. Restricted for steeple relaied work Consolidated Fabric Fund (Manse ren¢al income) re5tridaJ for F#bri¢ expenditure in Church buildings & Manse, Insurance Premium
Allaft ChuT¢ sis of Reeei ts&Pa At 31 December 2025 menls Totsl 2024 2025 1025 211ts 21125 sis of Dontioths WFO Schvmy (Don GiflAidl Gift Aid Donw1th5 Recovered on Gift Aid DoNI¢¢ths 0rdith OlTeTings{Ot PtaTr Othèrotrerings. Donaih)ns etc 1.016.ri) 17294 20 5.47108 4,853.76 4.089.80 32.724 84 1,016(KF 1729120 5.47108 4.153.76 4.0 80 J2,724 84 1,458.50 Is22 4,895.86 4J34 93 5,150 70 4An fP Costs of 2trtergtithtt funds Invesimeni MA1¢ f#s l)ff¢rin$envc Trund roisinq c¥pensos men 150.21 192.27 150.21 192 27 262 08 342.48 342 4¥ 557.04 Ch#ritsble fietlvltlei Giving io Cjrow lAUM minisrc0s Pte¥byt¢ry du¢¥ MiiiisiLf5 F.XPEllsc5 Locknin Minisier F.xSeS IniLYim Mthr8tor Lxp¢r T¢lL'phonL' & m10 Pulpit supply Oiher sioifingc¢>31s ICle4ninsg¢rvitts1 Pa1¢ rcp8ir8 & mainlee C¢un¢il TL¥ Fleut and Liihl IChuT¢hl ond l.lghl IMunKI waterlr8e5 Mans¢ Fabric &(tarden 21.097.20 3.138.20 876. 21.09720 3.ljl 20 176KI 21.113.10 3,936.34 (A).oi 61.64 53.55 760 20 1.440.$0 5,IX13 40 3.764.81 53.55 760.20 1.440 50 5.IM)3 4 3.701.88 142 SS 4.6S7 71 4JS3.77 S60 SS 4J53.77 5f4).55 3,817.91 146.29 8n.Tr) 872 4.35920 152.00 382.63 397.27 4J59.20 152.1 ILX) Other lId11)g ¢O¥tJ Orgon & mu3 Priniing. Jtotionaryand oih¢r ¢xwxs [k518ted fpbri¢ Fund Sunday kh( Fund Sminl Projff15 furwj CoNsoliduied Fabric Fwd Oth*r&l c18r¢sli0nI Purr$ IJZ.19 718.63 540.64 1.014.76 1.014.76 3250.¢X> 162.50 431.86 43186 6.993.34 6.869.24 56.446.29 3204 51.992.71 3204 51.992.71 Governance costs lThlLwdeni exarnintrfs ftts Other payments Purchaseofa5SaS Purch of InY¢siments Gen¢ta] Conwii4)nal Pwpos¢s Fufid 471 471 97 471 97 2,05n 84 47197
Allall Church Anal sis of Recei ts&Pa At 31 December 2025 12 ments 5 Ministers Stipend All Church of Scotlw)d congre10$ contribute to the N&iona] SuFKnd FuA which bears the costs of a]1 ministrrs, stipends and employ¢13 COntribuiion$ for national I[ranc pcnsion at)d )SIng and loaTh fund. Ministers stipend5' are paid in aceordan¢e with the national $iiFWKI scale. which is relat to years of servi¢e. Minimum stipthd £32.443.00 M&¥imum Stipend in 5th and subseq11 year5 of sece 9.856.00 2025 2024 6 Colle¢tion8 for Third Parties Lhrisiian Aid Wcck Poppy 8¢otland ChriytTllus (lift CA)Ileaion World day of prnyer Dl.'C. Middle F.&81 Crisis Aprl CHAMP I UK (Holy week collectLOILS) £ 252.92 83.07 £ 230.00 £ 265.65 97.(K> £ 219.50 £ 146.20 10.00 £ 400.00 £ 712.19 £ 992.15
Allan Church Memorandum A endix - Anal At 31 December 2025 sis of Other Income Page It¢ DriptIOn Amount 2025 2024 Re¢eip¢s aTKI Paym¢nts Account RenraVUs¢ of PTeTnises Use of Chur¢h Halls: By dancing & fiiness gTOUP5 Community for children's bitthday parties0r Bentrnl ¢¥Mnmunity as £ 5.804.45 £ 4,691.50 Collection eS for coitK dona(1 by £ memtr¢rs wAY lnUn% 127.18 £ 195. SundTiCS 663.11 £ 114.16 Other Rff¢Èp Sunday S¢hfA)I conlidated l."abric FuThJ. Refund 399.72 £ 190.33 £ 3.537.49 Conwlidated Fabric Fund- CJYdii 16.15 £ 4 727.50 £ 515.75 Analysis of R¢ceipL8 * Payrnts 0 Offering& Don10 lknation5 795. £ 343.90 750.00 £ 1,81)U.110 Clothing Hank 471.80 £ 528.80 MthEY Gift Aid Debits £ 2.073. £ 2.478.00 & stsnd1 Orthrs £ 4.089.80 £5 150.70
Allan Church Memorandum A endix - Fabrie Funds Held in Consolidated Fabric Fund At 31 December 2025 2025 Credii Date Transaction A¢¢(Nmt Ikbit OPENING BALANCE 1,938.98 1510212025 Intert Q 31112r2024 Revenue Iniere5t 0510312025 Reallocation of cl IA NI Living NIC 1510512024 Interest Q 31103r2025 R¢v¢nue Interest 15108ll025 Interest QIE 31106f2025 1511112025 Interest QIE 3010912024 20.98 3.537.49 35.39 Revenue Inieresi Revenue Interest 59.77 56.98 TRANSAcfioNS 3.710.61 CLOSING BALANCE 5.649.59