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 se￿ICe.
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 se￿ice$ 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, Offi￿r5 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 COn￿rt 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 enhan￿5 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 r￿set. 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 2￿7 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 p￿paratIOn 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
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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
TreaSU￿r
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 p￿Pared 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 Se￿iCe$
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,L￿oI2O24 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 Offl￿r and Cleaner
£15.189
£6,562
Durlng the year a total of £35.377 vla General Giving was donated to the COng￿g2t10n 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 De￿mber 2024
Investment in YeaT
Sale of Investments
Unrealised gain I110s51 on investments
Market Value at 31 De￿rnber 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 De￿rnber 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
DeSI￿ated
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