The Church of Scot]and
Paisley West Church
Allnual Report alld Accounts to 31 December 2024
CoD%regatlon No. 140793
Cbarlty F40: SC 005770

Pitsley West Chweh of Seotlal
Trty$te¢s' Report
Y¢8r othded 31 Decewb¢r 2024
Thetr￿lIee8 present tbeir annual Teport 8Ddfjnancial stalen)¢nts of tbe ¢lMrity fortbe year ended 31 D¢cember2024. The
financial ststements bave been prepaTed in ￿1)rdancE￿1th ihe 9t¢ounrirLg policieg get outin thenote&to the aecouuts
lld comply with th¢ Gcneral A5s¢nthly Re8ulations for CongregAtional FiTWi¢4 th¢ Charities alld Trnst* Inve8lmellt
{S￿tIo￿d) Act 2005, the ChRrities Accounts {Scotlalldl Regulation8 2006 las amend¢d) And Accountitig alld Repotting
by Cbaritieg., Stgtem8nt of R￿On￿￿Ondad Prthctioé applie&ble to ohatAti09 proptstArLg thèir aecouht# Xh kee0rd￿ce with the
Fluanci￿ Reporting Standard applicable itt the UK and Republi¢ tsf Irelattd effectsve from l January2019.
ObJective8 *Dd Acti¥lOe4
The Chur¢hof Scotlattd i& TriDitartall in docttine. Refom)ed in tt2diknon and Presbyterianinpolity. It￿lsts to glority
God and to work fortbe adva[L￿￿ent of Christ's Kingdonj throUg1L￿t the world. As & tsAtioffta] Chitrch. it kCk[￿WItd£es
8 diBlxnctive tall attd dury to briti8 the orditJati¢es of iEligion tc* thepeople in tV¢ry Parish of Scotlalld throu￿ a
tellIt￿lMI￿15ty. It cowtrs withother Churches invarious ecumeDiiJI btylies Scollattd alldb2yoll
A8 a ¢oJ]TrmuDity of God's pe4)ple at Paisley We8t ChurdL ourm2iu obi¢ctives &re:
To otY¢T CbristranwoT5bTP. feuowship. instructio￿ mis8ion and 8eThice.
To m8ke known th¢ rrIe￿nG# of thr Chtistian Ines￿ge to the lives ofpeople the21si Ceuwry.
To brillg th¢ ordiu8nc¢a of religion to th¢ within our Gon￿gatio￿ attdwith.
Our goals a￿ trJpr¢sent allinvitJn8. mod¢m atjd caring to our local ¢OTILmufLity. The d￿]re to do so ulld¢rlin¢s our
plans ￿￿]n￿￿11]is¢0UrbajIs. thus offthing a llujre invitkiig to CUllEllt alld ptospe¢¢ive users of ourpremi8e&
Our ￿lleY xs of ittclustonrather thatt exclusion iti Jrg*Yd to use of ourha]l$ by others.
Within thi8 con￿8&¢10￿ th&%¢ objectiveA arePu￿. inteT Blia. by holding a service of worship every Siv￿aY and on
otIwocu8iOI)S 48 dct¢miin¢d by th¢ Kirk Sessson, the provi8ion of Chri8tian edu¢atlOD for youllg people througb a
Sunday School, OPPOTtunitie8 for Chtistion fellow$htp through vwyous 8fDLhP activities foy youngpetsple through 4 Boy4
Brigade C07npw. andmaking thtpreTllisES availableto girls groups ¢o#neeted to the Guide A$5￿￿￿210￿.
I￿¢ past few ye8rs h&ve been difficult due lo the positioo ot Mini$t¢r being YacanL with80m¢p¢op]c jointug othey
ChurckeR 8nd others sayitig they will return the positior has been filled.
The Pastoral C2re Team cottts.nue tonxn th¢"W8rn1 Spacc Eroup on a Monday to ¢n¢ourage people to cometo the
Church H811 foT componionship4 foo￿ WAnllth. du¢ tts high w¢rgy wic¢s. Th¢y also ptovid¢ reBthar film shows otta
Saturday aflErnOOll.
Throughout the yearwehave had # frw r¢tirnl offaitsgs, donating to Cmssreach Adam¥ House. Ac¢ordHo3pice'
Cknistian Aid; snd Combat Stress.
Th¢ Church ￿$0 org8ni5es & monthly doJati¢)n of gro¢¢TS¢S etc from m¢mb¢r3 to th¢hJcalFoodbaJLk.
DuriD8 the p8styeaT there been an increase ir activity witbin the Church. Thi8 ha8 gre￿lY benefitted our in¢ome aT
funé12isiDg activÉti&%. Howtver, ourIlletnbvs arc gtttling older and we h&ve losl agreatJ)uinber Lyfour ll)eM1￿$. W¢
mad¢ ¢Ollts¢t in Ord￿ to improve the roll. how¢v¢r. s*(lly, wehave losÈ D]¢tobaB d￿¢ to ill h£altb.pootmobility.
and a ]MJTrther of oUrmemb￿S pas8¢d awAy.
Wenow 8tr￿M the s￿￿y￿1￿s online for tthTrsewbTr aTe unable lo come its Church.
A¢hi¢v¢meats PerfoTm¥nee
Paisley West Church c8me into heing in Ju*J22021 due to theioyous of St Colurnb4 Foxbar attdMÈrtyrs Churc
Paisley.
We have Co￿ti￿￿ed fo uphold our Gotiwlitmtsntio regular worshkp where possibltr,. however. wc h&v¢10st th great nuJnbLT
frnemberA in thep88t year. reduckag aitendattceAtweekly worship serrices. WEhave be¢n able to resume sojne of o
variow con8regational aLt&vities ￿ld other or8auis£d eveTrL¥. We can be confid¢nt abfftitour ability. aTJd iE50uYces
tv Yatious ¢knaUFng¢¥ ourchurth alla conllnuniiy will farK in Ib¢ fore8e¢&ble IILwr¢. Thisha8 bc¢ll an ¢xrr6nKiy
happy union with everyone joinillg in. We areiww live streamitsg s¢rvBce$ fortho$¢ull4bl¢ to attend 07) Sw?day

Flll4nel4lRevi¢w
The main source of income is weokly freewÉll offerings from the congtegation, 8svillg3by means of statithng orders and
genwl donatiom. Additiojwl iJcome is 8t￿lated by nJwETrbeJ5 a¥rr¢in¥ topjedge thndsunder the gift aid scheme,
allowing tax to be recl4imed byth¢ Churth. Thc combiTh¢d incolne from these sourc¢siD 2024 £45,804.
slightly dowi on thai of 2023. Wehave lost anumbu tsf ￿8￿lar)ne￿￿)erS thisyear, due to their sad passing.
The ￿￿]I￿r fund g￿alillg activities irfour Su￿￿aY morning piThnotionAI g(x)ds stalls, te&l¢offe4 hon￿bakIn￿
£ontributed£2.198 to the FuDdRai$ing Fuwi inthe yell. T￿efi￿lle last ye8T wa8 £1,701. Costs have iacreased al an
Aiiths otG csprLiuily electsicity. in Ilnc with inflation. Nithtsugh we do hRve the addldojjal r
costs of the va¢￿t afjd forni¢rly th¢ empty St Colwnba Church.
In finallCA81 tem]s. tkn¢ aiuTch ljas slkOWU O of £&855 ill theyear. We had $i8nific8nt upkeep tosts of the v•egot
Stcolwnba buil<*n8$ 40d ¢mpty MansA althoulb vatious monies wor¢ rthd￿ from th6 General Th1stees in rcspe¢t of
these costs. OUF investiuellts with tbe Chureh of ScotlaDd ￿n￿torS TnL8tb&ve increg£edby £2,421 An th¢ ye￿. du# tts
market foTttS. W¢ will ctsniinue to monitor oUr￿2￿tFO511JUn closdy. dlle to the preAent financia] and political
uDcert&inties, whicb iTLcvitsbly rnea￿ thatrnembers are also under fiDauciat pr&%$￿.
Rtsk M¥D4gement
Th¢ Chwth liv¢J in ¢haIl¢ng1￿ tiDIC5 and th¢ TNst¢es ftel it is Prudcni to considu issu¢5 wbich llkayiKcome more
problematic for us.
The v¥aney h¥s c&usedw Its loge Y4 lot of members: howevet. we curntly have an I￿t￿lM MI￿1$ter.
Our congregatiott Ageing and nLgny of 8tt housebouod orttquire CAre or Ixve in care e8tablislJnxett
Thi5 bTins5 incrtas¢d Ghall8¢d r¢55K)llsibility ID th¢ w&yive Jnaintain our fellowship w)d worship.
The eost of Church buildillgs alld f2bric, which 8re dated. illW¢B a ¢onsiderdble burden on tb¢ inrom¢
r¢soUL￿3 of our Church. We ar¢ prcscntly meding rhis burden that)ks to the gcnuosiry of our n￿kn[S but Cotyinuitig
pNdelltll￿gern6llt olour fsnanK3 and f￿d$ is criti¢al. W¢ still bav¢ the upk¢¢p and m8intcDanLC of the Va£￿7tTn￿%E.
Th¢ etwy Churth building at St G)lutnba ha8 l￿Wbee1190]d to the Ror￿&￿1￿ Orthoth)x Chur¢h in D¢¢¢mbcr 2024.
The Thurch Hal]s are asainbeingeffertively let axd income ftom l¢ts h¢lps withreveoueforthe Chwch. Th¢x¢ is a Quiz
Qroup; &LiDc Dance Clw a Zumb&Clo&¥' a Singing effOUP' and a Children's Dance Clw.
Res¢rvv Po51cy
The charity trusÈE￿hav£ considered theTeserves i£quirttd and bave tsken intt> account their curreDt Ind fi]tt]r¢ ]iabilitÉ
It is tbe Trllstee8' policy to luildJesorye8 of appmximatcty sixjnonths expenditu￿ iDcludin8 desigDated fuud* At the
yesr enil the Church held vwestri¢t¢d funds of £62.996 (excluding Mai)se) of which £12.017 had been deSi￿Oted for
prop¢rty The r¢Th#iD?ng balanc¢ of £50,979 ry)re8ents just ovex seven month8 ¢xpendiiuK Thi8 Sliutttitsn
W211 cwtitiue to mo7trAtored v¢ry Glosely.
The church a]so hdd £13,943 of restTictrd funds which have been provided for the pwjoses specified in Not¢ 16.
Strnethrt>GOveTh8￿Ce #nd Ma]MgeTneut
Tlie ￿1￿£88170￿ 18 a r6gist¢red ¢haTity. number SC005770 and is adminiswed ill accordance with theter£u8 of the Deed
of cOnsti￿tion {Unit&ry Fornj) and is subject to theActs and Rcgulati02]s of the General AsseFnbly Of the chi￿ch of
Scouand.
M¢mbus of the Kirk Sesgiou att the ¢hari¥y tLWSteeL The Ki￿ Segsion m6mbat8 aro the eldor8 of the elmrch ond are
cha5￿ from those i￿¢￿b￿S of the Church who &re Lon¥idered to have tbe appropTiAte gifts aTJd skills. The miiiisier. who
18 anJembEr of the Kid( SeBsion, elected by th¢ cor*sr¢gation PDd i7Jducted byP￿5bytery. The Kitk Se3bi0n which
Ineets quaTterly ihr(xighout ibe year is respot)sible for ￿]rItual affairs withill the Church. There are seven ti￿1￿
COU￿1tteek of tkne Kirk Session. tsaYndy:_ Finanet.Propcty. Comlllluucation & Pthblicity, Mi&sioo & EducatiOEU Pa%tOTal
CaT4 Fulld Raising alld Social & a)ild Piotection.

Palsley W￿t Church of Seot]4lld
Tru8t¢¢s? R¢port (tont}
Ye4Y emdtd 3J l)¢¢eml)er 2024
TruJtee8' R¢spoDJAbllJli¢fj kn Rdathin Iv th¢ FlnAndRI Statements
Th¢ ch￿lty trwt¢e& are reBponMlyl¢ forpr4wg a trusle¢B' onllual r¢port andfillaDciAI Statem￿ta in a￿Ordan￿ with applicabk
L*w and United ￿"ngdOM Ac¢ountillg Standards (United KJDgdom Gen¢rnlly Accepted A¢o)unting PTrclice).
The low applicabl¢ to cb#tities in Seot19nd requires the ¢1￿1ty li1￿¢S to PTep*re ￿￿1￿¢14[ statrmthts for t￿h ye&rwkn"ch show a
true and faiT view of the ststr of affairs of the eljarlty Attd of the income alld expeii8o4 Df the chatsty for lh￿PerIOd. In pr¢parAll8 th¢
- B¢l¢ct suilablc accoulltingpolicies alld thenapply dwn coll5iStently'
- obseThe the method and principles in the appli¢abl¢ Cbariti¢s SORP.
- Make judgemenL8 and estiroates that are re&%onable and prudeni
- 61al¢ whether Applicthle uccounti*g swidards st&t0ments of recommeDd¢d wllelice h&ve been follow￿ subJ'f£l to any
dq)adur¢8 disclc6ed And ¢xpl&rncd ill thr fllwKial statements;
- prepare li￿ fumncial stateTocnts oo the goi￿£ cott¢¢in b88i8 wde&s it is inappr(wiateto presull￿ that thecharity will ¢ontiDut ill
oDerational ex%8tence.
Ilc tsvstees gIE responsible for keapitig adequ8* &e¢ouotitig records that are $Lfficiellt to th)w explain the Ch￿Ity'S
transactiong 4ryJd1s¢lo￿ with re8sonable accuracy at anytime tbe financial pogitiort ofthe charity and to enable them to enS￿r that
Ihc financial statrmen18 comptywiththe Charitles 8ndTn￿le6 Investment {Scotl8nd) A¢( 2005 and the Charities Accounts
(SbutiaDd) RegulatioDs 2006 (¥ts 4mcnded). They a150 rew5ible fot 3are8u0rdi￿the assets of th¢ charity andhence foTtskin8
r¢w>n&ble steps for the prcyention and detcclion of fiiud and 9th￿ I￿8￿1811tieS.
The trustees ÈLE responsible for the maintenarAee and inte8tity of thty charity and fill>)ncial infonnation ot) thc congr¢Sa￿￿'S
website. Lwslatioll in tbe United Kingdom governiiig the PTepaTatson artd diEsominAtIOA of finAllei21 gtstern￿ts may differ from
le￿latiOrt in otlj¢r juri6dietions.
Appro￿1 by tbt Thuxte¢$ and si8ned ott theirbehalf,

Pal￿eY West Church Of Scodand
Trustees? Reptyrt (eoDt)
ye￿ ¢Mded 31 December 2024
R¢ference aDd AthtiittlstrAtlve I￿0￿]&￿￿￿
Trustees
PriDelp81 Offi¢e-beaver$
MinTrqtci': Vacant
PrlH¢lp] Oljle
King Street. Paisley. PAI 2LR
Ch4rtty No: SCI)057711
tlldependeLt Lxamln•r
J IlruGe Jkndrew & Compally L
21 Fortr£s Place
Pai81ey* PAI iur
Bftllkeri
The Royal Bank of Scotlattd
P#i%ky Cbief OffiLe, I WNcrleff Sttwt, P2i81ey, PA3 2AW

Paisley West Church of S¢otlaMI
Independent £xwnlnLYYs Report to the Tn*tses &fPatsl¢y Webt Church
Perlod ended 31 Dttember 21124
I report on the accoullts of tbe c]wity for the Ye￿ 31 Decembor 2024 whieh ar¢ 8¢t out on page8 1 to 12.
ReswtAve raponslbllklts of trnsttt8 and exan￿Atr
The charity's trustees are re8ponsible forthe PTepar&tion of the 8¢¢ounl8 in 8ccordattee with the tcrnis of the
eharits¢$ and Trustee Investment (Scotland) Act 2005 and the Ch8Tities A¢¢ourtts (S¢otiand) Reguiatiow 2006
(a5 aiurndrd).
The charity In￿lee8 cOj￿1d¢T th8t th¢ audit reqUire￿ellt of Rcgulatiom lall) (a) to {¢) of thc AccounL8
Re8ulatioTrs d<)es not appty. It 18 Ktsy respottsil)ility to tixatnitie the accow)ts os required undcr seclioy 44(1) (c) of
tb¢ Act and to state whether particularrnattw3 havc come to my attentio
Basts of i*dopend¢nt •Aamin¢r's Jtstement
My ¢xan)ittatsoll 18 Ca￿lea QUÉ in accordallcc with Re￿latiOn 11 of thr ChaEitiss AcGfyunts (S¢olluttd)
Regulitiong 2006 {2s amended). An examination indudes a review of th¢ &ccountiDg records kept by the chaLIty
aLd a cOMp￿180n of ttL¢ 8¢¢ouDtspre8¢ni¢d with tbose yecords. It PLlso incliides consid6fFAtion of any
iten)s or dlsclosures in the accoutlls, and seeks explanati¢)Js fro￿ the trus*es collcetDing ￿Y such matters. The
Frocedutes undertaken do not provide all the evidence that woukL be requir￿1 in all audit, consequently J do
not ￿prC8S an audit tTrpillion ihe visw by the arKA>unts.
Adeve￿defjt emnlller's StAtell￿Nt
In the of my eA8minotiofy no matt¢y has comc to rny att¢lltioJ)
which giv¢s rnc reL%onabk callse to bclieve that iti tny inaterialresp¢ct the requiMents:
to keep accountillg records in accordattce with Section 44(1) (a) of the 2005 A¢t alld Regulation 4 of the
2006 A¢rDutils Rewl&lion8 (&8 amended),
tt> prepare acLX)unts which accord witb the acciyuiiting [￿￿Ta8 &nd comply with Regulatiots 8 of the 2006
Accoullts Re8ulatioD8 (És amended) h&ve been Jjjet. or
to whid), ID Aly opiijion, attention sb)uld be (Irawn ID orderto a prop￿ ullderstgnditig of tbe
accounts to be reach¥L
J Bnjce Ai)drew & Co Ltd
21 Foxbe8 P]ace
Paisley
PAI IUT

tsino
li-
Cl¥ C
Ill
p¢
551111

P*lsley West Church of Scotland
B4lallee Sheet
A5 at 31 December 2024
2024
2023
Note
Flxed •¥5ets
Tsngible assèts
veslments
201.820
32,078
201,820
29,657
233,898
231.477
Current Assets
Debtors
Bank atltl b&s
li
45.641
39,418
45.641
39A18
c￿T￿nt Llabllld
Credito￿. amout)t$ fAlling du¢ withiJ] ono ye8T
Net Current Assets
12
780
756
38.662
riet Aggets
278.759
270,139
Fund$
UE)r¢stncted fiLThds
R¢stri¢tcd f￿]dS
End0wm￿t funds
16
16
16
264,816
13,943
257.961
12.178
Total Charity Futtds
278.759
270,139
The affjothits wav approved by the Tmstees on 31st MaT¢h 2if25 alld sigrL¢d on their Ixhalf by:

P4isley West Church of Scotland
Year ended 31 December 2024
A¢¢ounling Polld¢8
The PTincipaJ accounting policies, which have been applied wnsistently in th¢ current and preceding period in
dealing with items which are considercd maknial to the aceounty are set out below.
Basls of preparatlon
The financial statements have been Prepared in accordance with Accounting and Reporting by Ch￿ILle¥. Statemeut of
Recon)tnended Practice applicable to charihes prq)aring their accounts in accordance with the Financial R¢portin8
Standards applicable in the UK and Republic of Irttland (FRSI 02) effective from l January 2019 and the Financial
Reporting stalld￿d applicable in the UK and Republic of Irelattd (FRS102), the Cllarities and Trust¢¢ TnvestoTht
(Scotland) A¢t 2005 and the Chatitic5 accounis (Seotland) RegulatioDs 2006 (as 2m¢nded).
Fund aecounthig
Funds Bre Classified as eAther restricted funds ￿ uJ]restricte4 fu]Ml8, defined as follows.
Restri¢trd thllds are funds subj'ect to specific requirements as to theiruse whi¢h may be declared by the dolloi or with
their authority or created through Aegal processes. but still within the wider objects of the charAty.
Bndowment ftmds ar¢ fimds which have been given on the condition that the origitial capital sum is not Mluce(L b
tbe income there from is used for the purpose defIned in aecordanee with the objects of the charity.
Unr¢stricted fimds are expendabje at the discr￿10￿ of th¢ trusteei in fi¥theTaDce of the objects of the charity. If parts
of the utYestTiCt¢d funds are eamwked at th¢ discretion of th¢ tnjstees for a particular purpos¢, they are designated 88
a separate fund. This dcs]￿ti¢jn has au admiillstrativc Purpose only and does not legally restrict the tn￿ttts'
di8cr¢ti¢)n to apply the fim
Recognition of incojne
Income is recogniscd when the charity has entitlem¢nt to th¢ fund8. any p¢rfortllance condition5 attachcd to thc
item(s) of income have been mel it is probable that the income will be receiv¢d and the all￿U￿t can be measured
reliably.
Donated servlces and fa¢filities
D0Th8t￿ pTofcssional service5 3Dd donated facilities are recogtiised as income when the cknity has control over the
item, any conditions associated with the donated item have b¢¢n met, th¢ re￿Ipt of economic benefit ftom the use by
the Ch￿lty of the item is probable and that economic benefit can be MeaSu￿d reliabRy. Jn accordance with tbe
Chariti¢s SORP (FRS102) the general voluntett time of congregation is not recognised.
On receip¢ donated professional seTvi¢es and donated facilities are re£ognised on the basis of the value ofthe gift to
the charity which is the amount the cknty would have been williug to pay to obtain setviccs oi facilitics (pf
cquivalent Kon(Imi¢ bcnefit on th¢ open market. & cottesponding amount is then recognised as expenditure in the
period of re¢eipt.

Palsley West Church of Scotland
Year ended 31 December 2024
Int¢re$t reeeiv4ble
Interest on fiwds b¢ld on dw31t is included wh¢u receivable and Ihe amount can be measured re]iably by the clwity.
this is llOTmally upon notification of the interest paid or payable by the Bank.
Reeogtiiilom and allocatlon of expenditsre
Exp¢nditure is iocluded in the Statement of Financial Activities on an aCcn￿lS b85is and is r¢¢ognised when thcre is a
legal or cons1￿CtiVe obligatinn to pay for expend1tl￿e.
Fii¢d As8et$
Tb¢ chaTity has the righi to occupy and use for its clwitable objects certain tallgible fixed assets, including the
Church, ha113 and maDSG. The Church and halls at King Street and the Manse are vested in the name of Local
Th￿S and are in tbe bands of the solicit<)￿, Cochran Dickic. No ¢¢msideration is payable for the us¢ of these
assets. Expenditure incU￿ed on the repair and n￿]UtenanCe of these &8sets is cbaTged as r¢sourc¢s expended in the
Statement of FitJaDcial Activities in the perlod in which the liabjlity arises.
Heritablc properti¢s consisting of the Church and balls aTe not recorded in th¢ accouttts. The trustees consider that it
would be 2Trpfdctical to apply conventional valuation techniques to these buildings alld ar£ordillgly no valuations are
avkilabE¢.
Inv*sltueDts
Fixed asset investsnents aye stated at mai*et va￿e at the balance sheet d8te. UDT¢alised gains and losses represent the
difference betwccn the mat*et value at the b¢gi]￿ill8 and end of tbe fmancial year or. it purchased in the year, the
difference between cost and market value at the end of the year. Realis¢d gains alld losses represent the differenc¢
betwee￿ the proceeds on disposal and the nwket value at th¢ stsrt of the year oi. cost if purch&8ed in the year.
Ta￿th.0￿
Paisley West Church is tccognised as a cb8rity for tEtt purpos¢s of app]ir&bl¢ t&Tation J¢gislation and 18 theieforc llot
subject to taxation on its charitable activities. The charity 18 not regi8t¢r¢d for VAT and resouTce8 expended therefore
include irrecoverdble input VAT.
Cash and cash equAvalents
C&sh ar￿ c4sh equivalejjts include ¢ash in hand and deposits held with the Investors Th8t.
Debtor8
Trad¢ and other debtor8 are reCA)￿liSed at tbe settlement amount due after atty discount offered. Pr￿ay￿cnts ar¢
valued at thc amouDt prqjaid net of any discounts due.
Creditors
CreditoTh ar¢ nornthlly i¢oogui3ed at their settlement amouut after allowing for Any trnde discounts due.

tr- rry

¢4￿M
r4 r
erj Q
000
0￿00
*n tyj C fl

Px191ty Wtst Chur¢* of Seod&4d
Notrs toFill8ntlal Ststemellts {¢•ntlnued)
Ye8T ¢nded 31 Dt(tmbeT 2024
21124
21123
7 Staff ￿d￿Umb¢1l
Sa]aties a]JdwA8e
So¢i81 B¢W c(*ts
12.718
11,868
11718
11,808
Th¢aVer49¢ll￿Itt of omplty¢¢g duringthewirf eAJculated ththe b*%15 of ahgad touniwag follows".
2024
ber
2023
Number
Cle2ttern
OwDists12 Job Shath&l
Nts emplDytrhad eTThployee in ex¢¢ssof £50.000 (21r23 Trill
A]1 Church of Scotl3ndcollgtegationscoJMnl)uie to the NAlionai St￿nd Fund whieh be4Th ¢03ts of8ll ￿]￿lSt¢t¥' tstipenth
aDd effjployerf$¢oJllributioJJ$ forJ]2ttonal iJa5urartc4 pensio￿ and h￿$1￿8 loau thJd. ministe￿ $tipcud5 ar¢patd i
#¢¢orknwith thowt10j￿ #ip¢Md wbich is r¢l&tedto yc4rs of $¢rvice. Forth¢ yeaTwiderr¢vicwthen]itsullu
stipendwas£31.642 8Ddthen)aXi￿ Siipend (ill the fifth 8ndtsubscqu¢Dt years) £38.884.
8 Trwtet #ndRÈlThtod ¥ArtyTra￿￿￿I0￿S
Thett was no t¢rnuneT*ion orcxpemes pidto ony Ih* in2024. Plo Trustr£trcotved any ￿p¢the5 iu2023)
Ntstrth8tte oraporson related to atr￿the had stty rmonalint¢regtill •tty(¥>lltract orthactiott euterryjinto by the charity
duringth¢year.

P41sley West Chllreh of Scotland
Notes t• Financlal Statements (¢ontloued)
Y¢*r ended 31 December 2024
Building#
Total
9. Tgngible Flxed Aisets
At l January 2024
Additions
Dispo8d8
At 31 December 2024
201,820
201,820
20I.820
201.820
Accumu]aied Depwiatio
At l Janullry 2024
Ch￿ge foryear
Elin]illated on Disposa18
At 31 Dcc¢mb¢r2024
Net Book Vvllue
At l Jattuary 2024
At 31 December 2024
201,820
2111,820
201,820
201.820
10. Investments
2024
2023
Market value at l January 2024
TAwLsfers to Paisley North
Unrealiscd gain l {106s) oll revaluation
Markct value at 31 D¢ttmber 2024
29,657
27.765
2,421
32.078
29.657
Iavestments at cost 31 DecCn￿eT 2024
14,785
14.785
2024
21)23
11. Debtors
Gift aid tsA r¢coverable
OtherDebtorg

Paisley West Chllrch of Scotland
Notes t• Financial Statements (contlnued)
Yegr ended 31 J)e¢ember 2024
12. Credltors: amounts f*lllng
due within one year
2024
2023
Oth¢r
A¢cruals
780
780
756
756
13. AnalysAS of1¥4et Asjets between Fulld
Unrestrleted
General
D¢sigllated Restrjeted Endoiwment Totgi
Fixed Ass¢ts
Inveskn¢nts
CuTreut Assets
CU￿ent Liabilities
Ntt Assets at 31 DeceJRber 2024
201.1120
32,078
19.681
780
252,799
201,820
32.078
45,641
780
278,7Sg
12,017
13,943
12.017
13943
14, Volunteer8
The congr¢gation benefits from thr contribution nude by volulltcers who give their time and talents willingty
for the beneft ofthe Church. The areas of congr¢gatioDal life which T¢ly on thc contril)ution of volunteers are
many and varied andmllch of the 8Ctivily would be unable to continue were it not for the commithient show
AS. Collecifions and fundraising for Tbird Partie8
Durin8 the year the utknted sutns were eollectcd and distributed;
2024
2023
Combat Sti'ess
Turkish Eartbquakc Appeal
Adams Hous¢lCrossreach
Christian Aid
A￿Ord Hospice
180
215
510
90
90
1.174
162
1,606
815

Pal$ley West Church of Seotland
Notes to Financlal Statements (continued)
Year ended 31 Deeember 2024
16. Movement itt Funds
AtlJ*
2024
At31 Dee
2024
Ineome
Eipendi¢ur¢ Transfen
Re¥tricted funds
Church Choir Legacy
Janrt IAfdson Bequest
Grace McKellos Bequest
Mary WeiT Bequest
Pastor81 Committee
Flowers
Youth GTouplSwbmer Clubs
157
1.616
999
297
5,612
3.085
412
12.178
157
1,616
999
297
7.377
3,085
412
13,943
6,521
(4.756)
521
4,756
Unrestrleted funth
General Rtserve
Property Aiaintenonc
Totsl Ullrestracted fuAd8
248.472
9,489
257,961
91.540
(80213)
(7.000)
252.799
84,685)
Total fnnds
270,139
98.061
(89,441)
278,759
In the latter part ijf 2024. a Teview of held as disclosed in the accounts of P&isley West Church
discovered that a r&8tiicted fithd was actually hcld by The General Trustces of th¥ Chw'ch of Scotland
and. accordingly, sbollld not be recorded as a flthd withiu the aw)unts of Paisley West ClJur¢h.
In ¢omplian¢e WAth advioeprovided by Clyde Presbytery, thc fund in question has becll excluded fr(lln
thc 2024 ar￿Unts of Paisley West Church. and a]so from the ￿tive figur¢s for 2023.
10

F￿51¢Y W4t Chureh of S¢otlAnd
Tr4•tes to Fknanctai stsiements (t￿ntinUed)
Ytsr e￿ded JI Duembor 2024
akurch ChoirLe8a¢y'. this fi￿d is to prowidemwi¢ for the choir.
Mory WeArB¢qu&8t.. thi5 fi]nd is to be used for the annual cradle eXpet￿
Pa2toral Cotyuuittee.. Lhi8 fund is to b¢ used for paatoral pwpose&
FlowerFu￿1. this fund 13 tQ PTovid¢ flowers in th¢ Chur¢h.
Yout& OrouplSTtD￿ cl￿b. funding foryouth ¢lub$ withiftthe Chur¢lt And suM￿¢r clubE.
Reserve Funds.. this is u￿￿tri¢*¢d forthe day to day trans￿tiOnS of thc thut¢b
illLludittg Lll r¢p&irs & rnaint¢]Jancc.
PmpctyMaititen8nee'. th¢ TDJstecs bavesel 48idE funds forthe]D8ititewc¢ ofthe Cburch property.
11

P¥lslÈy West Chur¢h of S¢odand
Appelldts
Fulld9 held on behaifof the congregatlon by the Chureh of
Seotland General Trnstees
2023
CreditBa]aL¢esheld It 311)eceDknatCOSt
30D391
Cr&IitBalat￿￿t 31 D¢¢eftDber
J9348
11,645
(Jeditl(D¢btt) BalaRc¢ at311)cccmb
249.726
(2,1174)
12