Oakshaw Trinity Church Paisley Church of Scotland and United Reformed Church CONGREGATION ACCOUNTS AND TRUSTEES REPORT Year to 31st December 2025 Church of Scotland Congregation Number 140767 United Reformed Church Number 13E07 Scottish Charity No SC005362
Oakshaw Trfnlty Church Trustee< Report Year Ended 31 December 2025 The Tru5tees' present their annual report and financial statements of the Charity for the Year Ended 31 December 2025. The financial statements have been prepared in accordance with the accounting policies set out in pages 13 and 14 to the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment Iscotlandl Act 2005. the Charities Accounts Iscotlandl Regulations 21K)613s amended) and Accounting and Reporting by Charlties: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable In the UK and Republic of Irelar)d publlshed on 16 July 2014. Objectlves and Artlvltles Both the Church of scotland and the United Reformed Church are Trlnltarian in doctrine. Reformed in tradition and Presbyterian in policy. Both Churches co-operate with other Churche5 in various ecumenicèl bodies in Scotland and beyond. Oakshaw Trinity Church has developed a Mission Statement, which says-. Oak5haw Trinity Church. in common with all Churches. exist5 to proclaim the good news of Christ in our place and context. "Proclamation" consists not only of regular worship. butseNice to. and presen in. the community, by which signs others see something of ChrisY5 Kingdom. Oakshaw Trinity is committed to care for people in pastoral need, to provide an opportunity for worship and fellowship, and to empower individual members for witness and servlce. The Congregatlon meets for worship weekly on Sunday at 11.00 a.m. Weekly online Worship material is still available on Facebook and on the Website. Worship is held on a Thursday in the Wynd Centre, an outreach of the Congregation of Oakshaw Trinlty Church. The Centre is there for the beneflt of the Community. Our work with children and young people is through the Sunday School and our Uniformed Youth Organisation5. We have Boyg Brigade. Girls. 8rigade and Guide Companies including Brownie and Rainbow Packs. Adult Organisations include The 2 o'clock Club, Tea an(1 Crafts, The Friendly Hour, Trinity Theatre Group, Handbell Ringers. Church Choir, Men's. Club and an Explorers Group. A monthly lunch club operates from October to April for all members and others who wish to attend. Sunday School: 2025 started with the children learnlng about many Old & New Testsment figures, reading stories and making great crafts. In February the children and their families took part in the family challenge afternoon. The children had a great time taking part in different games and sport5. The Easter period saw the children learning the bible story and making Easter crowns. In June. children attended the church family outing to Five Sisters Zoo. Despite the typical Scottish weather. the children had a wonderful day seeing lots of different animals. Lots of fun wa5 had by all I
We finished for the session in June with our annual promotion serv1. In August we started back, with our theme for the year, The Kings & Queens of the bible. We had visitors from the ECO Committee spend time with us, planting bulb5 for the garden, and making posters. In October the children and families enjoyed a barbeque and game5 afternoon with the youth organisations. Remefflbran Sunday the children took time to remember those who fought for us. ob5eNing a 2- minLtte Silen and making poppy lanterns. We ended the year with a Christmas party and our highly anticipated nativity play. "A Christmas Tale" All children took part and were wonderful. 2 ¢YClock aub: The Two O'clock Club is a ladies, group which meets on the last Monday afternoon of the month from October to April. Normally about 20 to 25 people attend. We have a speaker or activity for the first 30 to 45 minute5 and then enjoy some chat over tea and coffee. In the early summer and before Christma5 we have a lunch in a local restaurant. We also try to raise money for one or two charities over the year. In 2025 we raised £450 for the Wynd Counselling seICe. Our aimsare FELLOWSHIP, FRIENDSHIP. FUN and FUNDRAISING. Frlendly Hour: The Friendly Hour meet every Tuesday Afternoon from January until May and from October until December. We welcome ladies and gentlemen. both from the Church and the local community. Everyone is assured a warni welcome, friendship and fellowship. We open each week with a welcome and a short Devotion delivered by our Minister and various members. We then enjoy a welcome cup of tea or coffee and either biscuits or cakes. 8ut most enjoyable is the chatter at the tables while enjoying their refreshments. A wide variety of entertainment is arranged weekly from several different Choir5 to Fiddlers, to Ukulele Strings. to a lady playing her Clarsach and Flute. We 3150 welcome children and young people from local Schools as well as members of Oakshaw Trinity Choir. Each session ends with a lunch at Coulders Garden Centre which is 5ubsidised from funds. We are happy to welcome any new Member5 throughout the year and ensure they feel part of our Church family. Rainbows, Brownies and Guldes: Our number5 have been steady- a total of 32 through all sertions. Since we started in September the girls have been working on Programme badges and fun activities. We've done lots of crafts. bakin8, fitness and Scottlsh Dancing, games and challenges. Looking back to September we visited Blair Drummond Safari Park where over 1000 Glrl Guiding members attended. The girls also enjoyed the Halloween and Christmas parties held in our Church halls. In December our Brownies went to see Zootopia 2 at the Odean cinema with other units in Renfrewshire. In January our Brownies are going to a Pack Holiday weekend at South Newton - Renfrewshire's Camp and Training Centre which they are all excited about.
In February all our units wlll be celebrating 100 year5 of Thinking Day at a party for all unlts In Renfrewshire. Cholr. The Choir session Is held from September to May in the Lang Hall on Thursday evenings from 8.00 to 9.30 p.m. under the leadership of David Murray our Director of Music and Choir Master. During this time we prepare Anthem5 and Hymnsforsunday seice$ along with learning new music. We are always delighted to be asked to prepare for the Lesson and Carol Service which is always held the second Sunday in December, finishing up in May with our Annual Dinner. Unfortunately it is Sad to say that numbers are down, however this doe5 not discourage us. music brings such joy and we are a happy bunch of people who enjoy giving joy to others and always look forward to new members Girls, Brlgade: 2nd Paisley Girls, Brigade continue to meet In The Wynd Centre every Thursday evening durin8 school terni time. This year we have increased our numbers again and now have 43 girls aged between 5-18 years across our 3 sections. This year *es our biggest ever Explorer Section IPI-P31. Thls has more than doubled since last year with 18 girls. We also have 9 adult leaders. Our badgework encompasses 4 topics- Spiritual, Education, Service and Physical. Both our Explorer and Junior sections as working on themes thi5 year- Explorers are covering all forms of Arts and Junior theme is Animals. Within this we cover all 4 topics. The Brigaders are coveiing a variety of topics including Litter Picking. Over the year. we have attended Youth Services within the Church and we alway5 have a good attendance at these from the girls. We had our annual camp up at Lapwing Lodge where we teamed up with 4 Johnstone GB for a fun filled weekend. All sections have also taken part in Divisional Artivities including craft event5 and our Brigaders went along with almost 70 other girls within the Division for a fun filled day trip to Blackpool. We joined the Church outing to The Five Sisters Zoo and the BBQand Craft Afternoon. Towards the end Dfthe year we had our annual panto trip. held our fundraising coffee evening which raised over £500.(K) allowing US to donate some moniesto both the Church and The Wynd Centre who continually support all thatwe do within 2. Paisley GB. We assisted at the Church Christmas Fayre in November with ourjunior section running Surprise in a Bag stall and our older girls (Brigadersl asslsting within the Café. Oakshaw Explorers.. The Explorers continued their two walk5 each month, one being a full day on a Wednesday with another on a Sunday afternooll. These take place between April and September in the better weather. Thls year the half day outings covered Paisley (Tree Trail in Barshaw Parkl and the local area extending to Bowling Harbour. Bowling, Kilbirnie Loch at Glengarnock, exploring the history of Quarrierf5 Village at Bridge of Weir and the river walk at Boden Boo under the Erskine Bridge. Day walks ranged from Mount Stewart. Rothe5ay and Dunoon wrth thelr ferry trips to walking the shoreline at Lunderston Bay and visiting the gardens at Cardross and Dollar each with totallv different horticulture. While the weather wasn't always at its best the walks went ahead even if sli8htly curtailed with lunch and lor coffee shop stops perhaps takin8 longerl Tea and Crafts: The Tea and Craft group has been runnlng for over 10 years. Very relaxed group with fellowship, good company and an opportunity to learn dtfferent crafts from others.
Working togethertaking turns to make the cuppa and a little sweet treat not forgettlng the chat. Glad to be partof OakshawTrinitywhich wesupport, enjoyi and feel partof ourchurch community- We are always grateful for our elders support. Boy< Brlgade: At the stsrt of this sesslon we had 20 boys- 8 Anchors. 7 Juniors. 2 Company and 3 5enior5. We have a great group of boys who all get on extremely well. We at 14th Paisley have had a very exciting year. We started with 4 of our young men attaining their Presidents badge - the second highest award and 3 have now embarked on their King's badge journey - the highest award in the Boys, Brigade. Two officers were invited to the King's garden party at Holyrood Palace. Next was the celebration of our Company's 125th Anniversary. Renfrewshire Council gave us a Clvic Reception. It was a wonderful evening meeting up with the Deputy Provost. Councillors, Past Captains, Offir5 and Boys. We received an award from Paisley and District Battslion commemorating the 125 years success of our Company. At Remembrance Sunday* 2 of our Senlors and 2 of our Juniors laid the Battalion Wreath at the Cenotaph in Paisley. Finally two of our boys won the Battalion Christmas Card Competition - l Anchor and I Senior. Our boys have completed some badge work to date and as we enterthe second partof our session we have a full programme for them to follow. Men's Club: The Men'5 Club at Oakshaw Trinity Church is open to all males aged 18 and over. We ffleet on a Friday evening between 19.30 p.m and 22.15 p.m. Although member numbers are not as healthy as in the past but we still have a hard core of regular members keeping the Club viable. In recent seasons we have been encouraged by some new faces. Our members participate in snooker. table-tennis and darts with an inclination to adopt Picketball as an additional pastime. We have a regulartea break for additional humorous chat. Every member 15 encoura8ed to engage in both activity and tea-time chat. We also take part in the annual OTC quiz having been successful winners and recognised as fierce competitors. Any male church member who might be interested would be most welcome to come and join us including any friends they may wish to introduce. Handbells Team: In January our Annual Dinner at the Piccolo Mondo wa5 well attended and we celebrated a very fulfilling and successful 140 year5 of the handbells which had originally been gifted by Sir Peter Coats of Paisley. We were delighted to welcome another new member to our team and now have a full complement of 12 players which allows flexibility for illness. holidays, famlly commitments etc. In the summer, one of our team very kindly travelled to London with a few of our bells which were needing minor repairs and adjustments. Thi5 was duly completed and the bells were returned to us for the start of our new session in August. We were asked to return to Langbank Parfsh Church in September to perfomi at one of their afternoon proms Concerts. A few of our team accompanied the children singing one of their Nativtty songs in the Church in December. Looking forward. we have a concert in Bishopton at the beginning of March and practice will be Starting in earnest for a proposed COnrt wtth the choir at the end of March. As always we tharFk and appreciate our leader Elaine Duncan. Without her there would be no handbells.
Achlevements and Perfomiance EMEC is the committee with oversight of education, mission. and Ecocongregation at Oakshaw Trinity. Taking each in tum, ha5 been a busy year. The Sunday School, white small in numbers, is lively, and well led by a team of dedicated volunteers each Sur¢day. The children follow a 5cripture-based programme, based on national resources. They also enjoy crafts at special tlmes of the year. A highlight was the Nativity play, which allowed our young people to show their musical and acting talents. All ages of the congregation came together to enjoy a Christingle service, which celebrated Christian Aid's message of hope fi)r refu8ees. Through summer, we ran an informal Sunday School, wlth plenty of fun activities. Mission is ntral to our eth05 and has two main parts- action and outreach. Action means helping at the global and local level. Thu5. we distributed £360 to Toilet Twinning which will enable us to sponsor the construrtion of toilets or vital water supplies in selected African communities, by twinnlng 6 toilets- 3 in the church and 3 in the Wynd, 2 to each of South Sudan, Malawi, and D R Congo. Closer to home, we continued our long-term partnership with local charity Blue Triangle by donating over 30 starter pack5 of toiletries at the end of the year. These packs provide essential items for each ofthe young adults who usethe supported accommodation at Brnce Court. orat other homeless facilities in Paisley. EMEC continues to be thankful forthe support of the Congregation through the mission boxes, as well as donations to the Renfrewshire Food Bank, over £400 to Christian Aid and £200 tothe Moderatorfs Challenge, all of which enhan5 our commitment to practical mission. We have carried forward £IIOO for mission fund, which will allow us to support several worthy causes in 2026. The Tuesday morning Yea and toasf is a key aspect of outreach, and we know just how much our regulars appreciate the fellowship, and at times. support. Similarly, our Midweek Worship on Thursdays is a good opportunity to welcome fresh faces to our church and is ideal for people who may not be able to manage Sundays. It is pleasing to report an increase in the numberwho attend. Likewise, the monthly Lunch Club has enjoyed a range of talks. and good company in the Wynd Centre. while we have a150 contlnued our popular soup and bread lunche5 after the December and March Communion Services. The focus of our Ecocongregation work has been the Eco garden which had become overgrown and damaged by wind, and other factors. We are most grateful to Rencan for a grant which helped us to buy bark, and a work paty has cleared the rubbish and weeds in advance of a creative rset. The EcoCon8regation committee has drawn up an action plan which aims to guide the church's approach to issues such as climate change and recycling. This includes encouraging each Church organisation to appoint a "green champion , who will liaise with the committee. We are excited, too, at developing our links with community groups such as Rencan and hope to nurture these in 2026. We also have had constructive conversations with several local churches, to explore joint ways of continuing our Ecocongregation journey. In all this, we are grateful for the support of the Minister, who regularly references Ecocongregation themes in our worship.
Flnanclal Revlew The Freewill Offering and other source5 of income have decreased slightly. Costs were in line with expectations except for major Church Repairs which were considered essential. The overall outcome is 8 surplus of £91.115 which is acceptsble by the Trustees. This is mainly to the increase in the valuation of our investments. Risk Management The Church lives in challengingtimesand the Trusteesfeel it is prudent to consider issues whlch may become more problematlc for us. Our Congregatlon Is ageing and many of our members are housebound or require care or live in care establishments. This brings increased and changed responsibility in the way maintain our fellowship and worship. The cost of maintsinin8 the Church buildings and fabric which are of historical significance. Imposes a considerable burden on the income and resources of our Church. We a presently meeting this obligation thanks to the generosity of our member5 and the continuing support of The William Adam5 Trust. Continuin8 prudent management of our finances and funds is essential. We continue to undertake essential repairs and maintenance which are required to keep our Church and Halls in excellent condition. The Church ha115 are being let and income from lets will help revenue for the Church. This will be reviewed annually to ensure contlnuance of lets and the use of the halls. Reserves Pollcy The Charity Trustees, have considered the reserves required and have taken into account their current and future liabilities. It is the Trustees, policy to hold reserves of approximately six month5 expenditure including designated funds. At the year end the Church held unrestricted funds of £197,555 which represents just over twefve months expenditure. The Church also hold £443,761 of restricted funds which have been provided for the purposes specified in Note 15. Structure, Governance and Management The Congregation is a registered Charity, number SC005362 and is administered in accordance with a constitution approved by the Congregation in 27 and by the Church of Stotland and the United Reformed Church in September 2008. It has also been noted by ACTS Ecumenical Development Group. Members of the Kirk Session are the Chartty Trustees. The Kirk Session members are the Elders of the Church and are chosen from those members of the Church who are considered to have the appropriate gifts and ski115. The Minlster, who is a member of the Kirk Session, Is elected by the Congregation and inducted by The Clyde Presbytery and by the Scottish Synod of the United Reformed Church. The Kirk Session has the following Committees: Education, Mission and ECO Matters; Pastoral Care, Fabric, Finance and Administration. Members are elected for a period of three years, and are eligible for re-election.
Oakshaw Trinity Church Trustees. Report (cont.) Year Ended 31 December 2025 Reference and Administrative Information Trustees, Members of the Kirk Session Rev Gordon B Armstrong. Mr W Allison. Ms A Ashwood, Mrs R Barr (Died 20" AuEust 20251. Mr T Blane Iordalned th December 2025), Mr I Catterson (Emeritus December 20251, Mrs F Catterson (Ordained 7 December 20251, Miss M Coats. Mr R Copleton, Mrs J Cros5, Mr l Farquhar, Mrs L Ferguson, Mr D Fraser, Mr R Geddes. Mr5 1 Grayl Mrj G Hamilton, Mrs S Hamilton. Mi55 L Hogg, Mrs A Hosie. Miss A Lightbody, Mrs C Muirhead, Mr G Mccallum, MrG MacDonald (Ordained yh December 20251, Mrj McDougall, Mrs L McDougall, Miss G McGregor (Ordained Th December 20251. Mrj McKenzie, Mrs E Maclennan, Mrs M Mcmillan, Miss E Mcpherson. Mr T Nixon, Mr D Osborne. Mr G Paul. Miss K Peacock, Miss M Pearson. Mrs L Rae, Mrs S Simpson, Mr A Smith, Mr CSmith, Mrs H Stevenson, Mrj Stewart. Mr l Tannahill, Mrs M Tannahill, Miss PThomson. Mrsj Tomlinson, Mrs M Turner, Mr I Waddell. Mrsj Walker, Mr I Wilcox, Mrs J Wilson. Mrs S Wilson. Non Kirk Session Members of the Finance Committee Miss Isabel Pearson, Mr Derek Osborne Prlncipal Offi¢e Bearers Minister . Rev Gordon B Arnistrong Session Clerk - Mrs Anne Hosie Treasurer . Miss Isabel Pearson Contsrt Address The Church OffKe 6 School Wynd Paisley, PAI 2DB Charity No: SC005362 Congre8ation Reference Nos. Church of Scotland 140767. United Reformed Church 13E07 Independent Examlner Bankers Mrs Elizabeth G Gallacher C.A. J Bruce Andrew and Company 21 Forbe5 Place Paisley PAI IUT Bank of Scotland The Cross Palsley PAI IDB
Oakshaw Trinity Church Trustees, Report {cont.) Year Ended 31 December 2025 Tru5tee< Re5ponsibilitie5 in ReLition to the Finantial Ststements The Charity Trustees are responsible for preparing a Trusteeg annual report and financial statements in accordan with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Prattice)- The law applicable to Charities in Scotland required the Charity Trustees to prepare financial Statements for each year which show a true and fair view of the stste of affrdirs of the chartty and of the incomlng resources and application of resources. of the charity for that perlod. In preparlng the financial statements. the Trustee5 are required to: Select suttable accounting policies and then apply them consistently", Observe the method and principles in the applicable Charities SORP: Make judgements and estimates that are reasonable and prudenL State whether applicable accounting standards and ststement5 of recommended practice have been followed, subject to any departures disclosed and explained In the financial st3tements- Prepare the financial staternents on the going concern basis unless it 15 inappropriate to presume that the Charity will continue in operational existence. The Trustees are responsible for keeping proper accounting record5 which disdose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charitie5 and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts Iscotlandl Regulations 2006 las amended). They are also responsible for safeguarding the assets of the Charity and hence for tsking reasonable Steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrlty of the Charity and financial information on the Congregation's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Approved by the Trustees and signed on their behalf. A Hosle, Sessi aerk Date 12" April 2026
Independent Examinerfs Report to the Trustees, of Oakshaw Trinlty Church Year Ended 31 December 2025 I report on the accounts of the charity forthe year ended 31 December 2025 which are set out on pages 11 to 21. Respec responsibilities of Trustees and Examlner The Charitys Tnjstees are responsible for the pparatIOn of the accounts in accordance with the terms of the Charities and Trustee Investment Iscotland) Att 2005 and the Charities Accounts Iscotlandl Regulations 2006 las amended) The Charity Trustees. consider that the audÉt requirement of Regulation 10111 (al to Icl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 4411) Ic} of the Art and to state whether particular matters have come to my attention. Basis of Independent Examinerfs statement My examination is carried out in accordan wÉth Regulation 11 of the CharitiesAccounts Iscotlandl Regulation 2006 las amended). An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also include5 consideration of any unusual items or disclosures in the accounts. and seek5 explanations from the Tru5tee5 concernin8 any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent Examinerfs Statsment In the course of my examination, no matter has come to my attention which gNes me reasonable cause to believe that in any material respect the requirements to keep account records in accordance with Section 4411) lal and of the 21XJ5 Att and Regulation 4 of the 2006 Accounts Regulations {as amended), and
to prepare accounts which accord wwth the accounting records and comply wlth Regulation 8 of the 2006 Accounts Regulations las amended) have not been met. or to which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mrs Ellzabeth G Gallacher Chartered Accountant J Bruce Andrew & Co Ltd 21 Forbes Place Paisley PAI IUT Date LdTb io
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Oak5haw Trinity Church Balance Sheet at 31 December 2025 2025 2025 2024 1024 Note Flxed Assets Tangible assets Investments 578,968 493,460 Curr•ntAssets Debtors Cash in hand Cash at bank and in hand Total Current A55ets io 11.148 47,350 52,014 63,168 43,841 91,216 Liabilities Creditors falling due within one year Net Current Assets li 820 34.475 62.348 56,741 Creditors falling due after more than one year Net A55ets 641.316 550.201 The Fund5 ofthe Charity Endowment Funds Restricted Income Funds Unrestricted Income Funds 443.761 197,555 641.316 369.483 180,718 550.201 The accounts were approved by thè Trustees on 12 April 2026 and signed on their behalf by. Session Clerk TreaSUr 12
Oakshaw Trlnlty Church Year Ended 31 December 2025 AtcountinE Policies The principal accounting policies, which hève been applied consistently in the current preceding year in dealing with item5 which are considered material to the accounts a set out below. Basis of Preparation The financial 5tstement5 have been pPared in accordance wlth Accounting and Reporting by Charities: Statement of Recommended Practi applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland IFRS1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021, the Charities and Trustee Investment {Scotlandl Art 2005 and the Chartties accounts (Scotlandl Regulations 21J)6 lamendedl. Fund Accountlng Funds are cla55ified as either restritted funds or unrestricted funds. defined as follows= Restritted funds are funds subject to specific requirements a5 to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the Charity. Endowment funds are funds which have been given on the condition that the original capitsl sum is not reduced. but the income there from is Used for the purpose defined in accordance with the objects of the Charity. Unrestricted funds are expendable at the discretion of the Trustees in furtherance of the objects of the Charity. If parts of the unrestricted fund5 are eamarked at the dlscretion of the Trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the Trustees, discretion to apply the fund. Incomlng resources Income is recognised when the charity has entitlement to the funds. any performance condition5 attached to the itemlsl of income have been met. it is probable that the income wlll be received and the amount can be measured reliably. Donated servlces and facilities Donated professional services and donated facilities are recognised as income when the Charity has control over the item. any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP IFRS1021 the Éeneral volunteer time of Congregation members is not recognised. 13
On receipt. donated professional services and donated facilities are recognised on the basis of the value of the gift to the Charity which is the amount the Charity would have been willing to pay to obtain SeiCe$ or facilities of equivalent economic benefit on the open market: a corresponding amount is then recogni5ed as expenditure in the period of receipt. Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured liably by the Charity." this is nomially upon notification of the interest paid or payable by the Bank. Fixed Assets The Charity ha5 the right to occupy and use for Its charltable objects certain tangible fixed assets, including the Church, vested in the Church of Scotland General Trustees. No consideration 15 payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the Statement of Financial Activities in the period in which the liability arises. The Charity also owns the Wynd Centre and the halls at Oakshaw Street. Paisley. The Trustee5 consider that it would be imprattical to apply conventional valuation techniques to these buildings and accordingly no valuations are available. Investments Fixed asset investments are stated at marketvalue at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or. if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or c05t if purchased in the year. Taxatlon Oakshaw Trinity Church is recognised as o Charityfor the purposes of applicable taxation legislation nd is therefore not subject to taxation on its Charitable activitie5. The Charlty Is not reglstered for VAT and sOUrceS expended therefore include irrecoverable input VAT. 14
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Oakshaw Trlnlty Church Notes fomiing part of the Financial Statements ForThe Year Ended 31 December 2025 2025 2024 Staff Costs and Numbers Salaries and wages Social securlty costs 37,263 31,867 37.263 31.867 The average number of employees during the year, calculated on the basls of a head count, wa5 as follows 2025 tlumber 2024 Number MusSc Staff Church Officer and Cleaner No employee had employee benefits In exces5 of £50,LoI2O24 nil) All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministe¢s stipends and employerfs contributions for national insurance, pension and housing and loan fund. Ministerfs stipends are paid in accordan with the national stipend scale. which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend lin the fifth and Subsequent years) £39.856. Trustee Rernunerntion and Related PartyTranyctions During the year no Trustees received reimbursement of expenses. One member of the Kirk Se55ion, and two Church members related to Trustees recetved as undernoted. received £21,751 including national insurance contribution5 for providing their servi$ during the year. Manse Allowance covers council tax, insurance, maintenance and upkeep of property. Rev G Armstron& Manse Allowan. Travel and Telephone expenses Church Offlr and Cleaner £15.189 £6,562 Durlng the year a total of £35.377 vla General Giving was donated to the COngg2t10n by Trustees 17
Oakshaw Trlnlty Church Notes fomiing part of the Flnanclal Statements For The Year Ended 31 December 2025 Tangbi le Fixed Assets Buildings Total At I january 2025 Additions Disposa15 At 31 December 2025 Accumulated Depreclatlon At l January 2025 Charge for year Eltminated on Disposals At 310ecember 2025 Net Book Valuè At 31 December 2024 At 31 December 2025 Investments 2025 2024 Market value at 31 Dember 2024 Investment in YeaT Sale of Investments Unrealised gain I110s51 on investments Market Value at 31 Dernber 2025 493,460 417,010 66,000 85.508 578,968 10,450 493,460 Investments at cost 444,146 444.146 The followlng Investments are held: 4,605 M & G Charifund Inc 8,165 M & G Charifund In¢ 16,290 M & G Charifund Inc 4,454 M & G Charifund Inc 18
Oakshaw Trfnlty Church Notes forming part of the Financial Ststements For The Year Ended 31 Dernber 2025 10 Debtors 2025 2024 Gift Aid Tax Refund Due Other Illiam Adarns Trust 9.803 1.345 10.705 1,645 35,000 47,350 11.148 11 Credltors 2025 2024 Accruals Other 820 34,475 820 34,475 12 Analysls of Net Assets Among Funds General DeSIated Restrirted Endowment Total Investments Current As5et5 Current Liabilities Net Assets at 31 Dec 2025 220.604 122.2291 18201 197,555 358,364 85,397 578,968 63.168 18201 641,316 443.761 13 Volunteers In common with all Congregations of the Church of Scotland and the United Reformed Church the Congregation benefits from the contribution made by volunteers who give their time and talents willing for the benefit of the Church. The areas of Congregational Sife which rely on the contribution of Volunteers are many and varied and much of the activity would be unable to continue were it not for the commitment shown. 19
Oakshaw Trinity Church Notes fornilng part of the Flnanclal Statements For The Year Ended 31 December 2025 14 Movement In Funds Atljan 2025 Inrtsmlng Resource5 Out8olng Resources At31 Dec 2025 Transfers Rèstritted Funds Mi55ion and Unity Fund Christyar% Aid Benevolent Fund Choir Fund Flower Fund Friendly Hour Fund Handbell Rinser5 Fund Saturday Club Youth Activitie5 Lunch Club Tea and Craft Fund Boy5, BrtBade GiTls' BTlgade Fund Guides Pastoral Work Fund Sub Total 549 1.292 416 724 416 1.117 155 i.iio 620 155 i.iio 255 5.000 3,808 1,280 542 420 1,493 1,099 9.971 5,lJ)O 20,931 52,181 1,233 4.239 1.280 529 420 1,353 1,277 11.471 431 2.685 2.672 140 368 5.351 2.546 6.851 35,480 68,483 14,549 29.422 13,120 Grant Alded Fabrlc Fund Manse Fund Total 79.568 72.530 165,218 48.318 13.200 31,250 360,330 443,761 301,000 369.483 Unre5trlrted Fund5 General Reserve 180.718 180.718 193,164 193,164 176,327 176,327 197,555 197,555 550.201 358.382 267.267 641,316 Flower Fund: This Is a fund to provide flower5 for display during services of worship. Benevolent Fund: This is a fund to pmvide benefits to persons In need. Choir Fund.. This is a fvnd to assist the Choir in providing muslc. Mission and Unlty Fund: This fund provides support to persons in need outwith the Church. Grant Aided Fabrlc Fund: This fund is for specific fabric repairs funded by grants. Saturday Club Fund: This fund is for the use of the Saturday Club. Youth Fund: The Trustees have set aside funds for the provision of equipment for the use of the youth of the Church. Sunday School Fund: The Trustees have set aside funds for use by the Sunday Sthool. Pastoral Work Fund: This fund 15 for the provision of Pastoral ca within the Church. Lunch aub Fund: This fund is forthe use of the Lunch Club. Tea and Craft Fund: This fund is monies from monthly group meeting5 for subsequent distribution. Girlg Brigade Fund: Thts fund is for use by the Girlg Brigade. Boys, Brlgade Fund.. This fund is for use by the Boys, Brigade. 20
Frlendly Hour Fund: Thls fund is for use by the Friendly Hour in its activities. Handbell Ringers Fund: This fund is for use by the Handbell Ringers in their octivttie5 including maintenance of the handbells. Manse Fund: This fund is to finance the purchase of a future Manse and to fund costs of the current Manse not owned by the Church. Guide Fund: This fund is for use by the Guide5 in its activities 15 CollectEon forThlrd Parties 2025 2024 Christian Aid Ferguslie ELCC Blue Triangle Housing Renfrewshire Foodbank Moderatorf5 Challenge Commitment for Life 416 1,236 250 477 756 473 200 216 1.305 2,719 21