The Church of Scotland Paisley West Church Annual Report and Accounts to 31 December 2015 cOng￿E￿I&M No: 140793 ChBrfty No: SC 015770 fillandal Ststern￿ts knvel1eenpwa￿d In8ccordall¢e wlth the aLrourthg polldessetOULJn the Dots to tbe accoun andLy￿0P]y wlth the Geu&al knembly Regu]ation5 tor cr￿￿￿8&do￿al Ftt)anct, the ChaAtEes aTMI TrLts Itryestsnerrt (Swttand)Art200S, Char1d£¥AcCu￿ (ScDtlaad) Regulakn 21Y)6 {0S0jllen￿) and Accowthu audRepord by StateM￿t of ReComm￿XIEd Prac¢ke applleable to dw*tie5 P[e￿Ing thelr account51n pccordantt wlth PInJJ￿Rep0rt1￿g Srarthtd a￿lIc￿bIe kn the UKand of Irelalldeffecdve ftThn l January 2019. GL¥land to Work for advancementot Cbr15Vs Klngdom throushow the w￿ld. As anadonal Churth it acknDwled8e8 &dl8tlncdYecall atkd dury to bthg the ordthanLW of rellgion to thepeople In eyery parLsh of Scotland a 1b offerchrtsdan wotshlp, £ell(>WShl￿ n￿sSion and servl(E. Ib Duke k]w)wn the relevance of the ChTJstlan message trt the Ilve$ of people In the 2tstCetW. IbbrI￿8 the ord.'alldwanlld4 due ￿ Mgh enew prkes. a]SDpYovJde ￿gular fllui5lTh￿ ￿ a a]rlsdaD W Combat Stres4 Help for HetoEs,' and Holy L4nd Djud IXMln8 the p&41yeaT bas been an Ill athltyvAthID the ￿urthdue tow￿llts oryanknl by the P￿tOral Team. Thlshos Byeady l)enefttt•l our a￿1 activffitte& HowEVEr. ourmellknrs are Bettlug Olderat￿ w lu*k6ta grnt nutDber of our menikn. We have rnade cLYthct th othto theTh)ll,. lJ(bwever, sadly¥ we have lollmemkn duefo healthj poormdjlllty, and a ThtDJberofw membern p8wd away. Some membas decldEd to lehvedue to us notbavltsg &DAlnls*r fDra nunther ot yeaT8. Pa151eyWeAtClllwth tame Into bthg InJ￿￿ 2021 due ts theJoy(AL8 thof StColumb4 Foxt•r and Mtyrs Chur of1nemi￿Is In the w yejr. r•thtdng 8tten&ance a(weektyvrnbip sffvice& We have1￿ able to resume some ot o var10￿8 Cr￿[egatI￿1 actlvltlesand othtrorgaDi8ed event& We CAD be conffithtaboutOUT 8bllity. tslentr a&KI Trstm to meetthe varlouscbalkn8es WT Ch￿￿ wlll laceln the fore8e¢abJe Thts b&6 &n extreD)ety allowg tax to ￿claIMed by Chuwh. The combined iti¢omo fmmthoSQ IA 2W w*B £44,511, & 8imil&r ll8W¢ to 2024. W¢ bave lost a nuroknof Te8ularmrmb¢r8 thisyw. to thetr sad pa6&ing4 Thvy¢8uiwlknd geiiei*1￿ activitt￿ of bur Sulldty mornbgteDlcoffee. bDrn¢ wittkntedfA603 to th# Fuod In fingwlal tem14 the Church hA8 8hown & d¢fi¢tt 01£15.J59 in th¢y¢Ar. Wo IMd8i8nificant u￿(?￿p ¢osts of tho wty th¢ awroh of S¥otlandltW¢8torn Ttu8t knve I￿reASed by £2201 in tht ythr to market foT¢¢& W¢will ¢ontinue to mttllltor ourpre6¢lltPO81iion Glo80ty, duv to lh¢ ondplltt￿l whkth illovlthbly m¢th)s that Thew¢gw cwed uq to lose a lotofmemlser&. W6 had a L4)cum MitiigK howov6r, call l*kn4<t¢m28dat￿ cjwd r¢6EN)Tr8ibllity in the way wèmaintsitt owfellow8lrip andvmbip. Th¢ costof maintaltslng Chuwh buildlngs and thbrl¢ which are dotrL imp8e6 a¢oD8idwabbburden tsn th¢ incom¢ •Jd ThB Churth HallB 4gainboio8 ¥ffeotiv¢ty let iiicome lets hel)8 WtlhThvonnpts th¢ Chw¢h. Tkn 7J a IAne Danc* Cl￿. iZwlll>a Cl&sB: hold ￿&T￿E￿IaT kni8 by the Po&tornl T¢8m. Itls th¢TThsts¥' policy to hold rea¢rMs tsf fipprtiximutety 81xJMllths expwjthth do8i8rJat¢d fmd&. At the yThr¢nd th¢ alluchhdd UDffBtrktt41 of£47.437 (oxdudlngmgwo) of whi¢h£53M had been de8ignated for Tho wigregati￿ 18 iyegisltred eharjty, numbtrSCOO5770 and18 fjdmin15teRdin AC¢(th whh thetthm of theDewl of CrA￿ti￿ IUDilary Porni) and is subie¢t ts) th¥ Aols ond Re8ulationsgfthe (14¥wrd A980mbty rftho chu￿ of 18 a m¢mbEr oftho KithSos8Io￿ is el¢xtsd by th# con8te881ion And4ndurt￿bYPrnlbYtQry. The KiTkSw8ionwhidi meeAB wartrflythrtRNghoutthe y¢8ri& rmpoll8ible for aplatiwl ufthlrB wlthin tkn lknar• sovon maiti The dwlty bv8tees re￿￿e forprepadng a truslees, annual report azkl Dcconkn wtth app]knble iwand UJltedlUngdo]n Accounikng Standahls (Unlted IUn8dom Cenerally Acc4%ed Accotmdn8 Thactlce), The law appllcable to cbatltles In ScotlBnd reqth the charlty trusoeB to preparefioanclai statements foreaeh yEBrwhlch show V4 tn* fatrvlew of the siute of &ffth of the charfty and of the Income 8nd tKpeTr4es of the chadty forthatperfod ]n PTepprtng the . sel&x $￿tsb1e gcco* policles alld then apply them CDn8lthtty: . observethe method and prlwlple8 In appllcabk Ch8rLtle8 SORP. - makejudgements and estlmates that are reasonoble and pruden¢ . slate wbether appllcabie accoundllg st8ndaYth and statanents of recommendul prth have been followed. thJertto dlsclosed ond explalned fin the flnBnclal statements; . prepareth@ nnaJKlai st*thellts on the golDg ton¢emba81s unlessltlslDappr(yrfth topEAuJe th&1 the chaTtywfll contlnue Ill teratloj￿I exlstence. The IiYslees are responslble lor Ireeplng adeq￿le accounilng reconts that JTrsufficleni to show ynd explaln the cbarfty'g nsactlon8 dtsclose wlth TeasoDHble accurary at any tln)e the fitsanclal pBltloD of ibe cbaty and to enable them to ensuLE th the flnanclal statementscomply wltb the Charltles Dnd Trustee Investtneut (Scotland) Act 2(K15 the Clwltles Accounts {ScodaTrd) Reg￿￿tIOnS 2W6 (as amended). ThÈy also reSpO￿81ble forsBkguanlthg the a55ets of theiJMrfty hence for toklDg ￿l￿￿e steps foT the PTeventh anddetettlonof trdud otherJnE8ulathie& The tntstees res￿￿￿)le frjr the m81nteTh￿ opd •ly Otthe chdrlty ￿￿aDancI&l hfftinnadon on the congreg&tlon'$ webslte. Legtslatlon ID the UnlSedKlllgdo￿ governlug the preparatlon arml dlwmlnailonof hnondal st&tetnents Jnay dlffer f leilslatson in otherthfflsdlciions. Aypxoved by the TnLStees and $18lled on thelr )￿bajf, Se&qloThCl*k PAtsley West Chureh of Seodand Trustee8' Report (Cont) YeAr ended 31 Deeember2025 Referen¢¢ gnd Admlnlstrthe Tnfomltlon Truiteeg Members ofthe Kirk Session Elizabeth LL)ve, St¢pbe# Doch¢rty. lo1￿ Fraser, James Ja¢kJnT. Walterclwk. lain Howland, S8ta Adam, Mary McLcwD, M8Tion F¢rriex. Elizabeth Evan4 Dorothy YOU￿ Jatt￿ DICK Catherine Mupro. Robert MeLw George Hijuston. Frn)ceÈ Rou8t). Vera M¢Gow4n David McNidd¢r {dece88edh 04ry MeNiddv, Fiojth Mcaolthiek, Andrnv Jack. Alati BkinbridgA G￿11$8￿ Bainbrid￿ I(¢n M¢KniBh4 Liz Corri8a Nan Kelly0￿ Jean M8rtitt Jor, Jeatt M#ttiu Snr. Atstte BW McGeechan (detess*l). Aileen Steel. PTln¢lpl Offlce-buren Minister. Rey William Mcculloch (from 19f2f26) Illterim Moderator: Rev Sandra Black (to 1912126) Session Clork.. Mr James Jack Church Trea$ur¢r'. Ms Mary McLean Prlnelpal Otficts King StreeL Paisley. PAI 2LR Chthty No: SC005770 Independen¢ Ex#mlller Elizabeth G Gallacher C.A. J Bruce Andrew & Company Ltd 21 Forbes Pl￿¢ Paisley, PAI IUT Bankers The Royal Bank of Scotland P8isley Chief Office. l Mottthieff Sthel Pai8ley, PA3 2AW I rep)rt on the aLroll￿ of the chartty for the year ended 31 DecemFtt2(r25 whlth aR set outon py l tr) ￿. The thartty'b t[￿t￿ threswible for the preparadon irfthe a￿1￿5 ID accoTh]ancEwlth the tenDs of the amended). The dwlty trustees conslder that the audlt rn1u1￿nent of me8￿all￿ 10(1) (a) to{c) of the ALfOU Re8ulatloD8 drAs t￿t apply. It As mYreS￿nSIbl￿ry to examlAe the accou￿9 requlral undpr sectlon 44(1) (c) of the Act andto sta* w1￿￿erpartIcUlaf matters have come to my attentloD. My examlnati<)n ts c4Trled out In acconlance ￿thRe￿￿ladon 11 of the Charfues Accounts (Seotland) Reg￿ladon$ 2006 (as aIDen￿). An eXami￿￿On tnciudes a revlewofthe accounting rel￿ kept by the chaTIty and a compthn otthe ttccounts p￿sented wjth thoserecords. It akn b￿ludE8 CODslderatlon of any unusw pn)cedure8 UDdethken (h) nDtpmvlile all the evidence thatwould be requI￿d Inan aud1¢ and consequendy I do not oxpress all auditoptnloll tjn thevlewgiven by d￿ accou￿. Ill the course of my ex8uthjali￿ no matwhls COD]e tomyattaldon glves me ￿Sonable bibemeve tbat tn any materlal rnpertthe reqll1￿￿. to keep ￿l¥￿￿d￿g records In llCLThlanLt wlth Setthsn 44(1) (a) of the 20L15 AttaDd Reguladon 4 of the 21X%8 Accounts Re8u]atlons (as aM￿ded), and to prepare accTh]nts whlch aLrord vAth the accountlTlg records complywlth Re8ulatton 8 of the 2(X)6 Regulatlon5 (as amended) have rto¢ beenmeL or to ￿ In my oplu10￿ attentlon slM)uld be drawn ID ortkrts en*Jle undeLStanding of El57theth G GallkchEr C.A. JBrn￿ Andmv & Co Ltd 21 Fort￿ Place Pats AIIL kno L Iii e4* Paisley Wwt Church of S¢otland Balance Sht At31 ber 2025 202S 2024 Fixed Asfiets Tangible Assets 201820 201820 io 34279 32078 236099 233898 DebtOTS Bank alld cash li 25381 45641 25381 45641 Cyrrwkt Llabilldes Creditor¢.' amount falling withiti on¢ year 12 810 24571 44861 Net A*4eti 260670 2787S9 Fwid8 16 16 16 249257 11413 264816 13943 EndoThmeDt Funds 260670 278759 S￿10￿ Clerk Treasurer Pal8ley West of Scotland Year ended 31 DeceNber 2025 Ac￿Un{l￿ PoMde8 The prlndpal accoundng polides, whlch bave been app]led consistently In the eurrnt hnd p￿e￿i￿ pth In deailng wlth lteD￿ whith are considered matwlal to the accounty are set out ￿low. BaBl& Dfpw&tk) The fiftan￿ sL*enHIts have been p￿pttred In ac{rJrdan￿ vAth AirDunt&ng and Report&ng by Charltle5: Statement of RecommeDJed Prttctlee applleable to chadts preparlng thetr accounts In accord￿￿ with the Flnandal Reporthg sL￿dards appllcable In the UK and Republlc of tthd (FRS102) effecdve from l Jalluary 2019 and the Flnanclal Rewjrtlng Standard app]Icable In the UK and Republtc 0£ Ireland (FRS102), the Charfties Ih]stee Investment (Scotland) Act 2005 and the Charldes accounts {Scodand) Re8uEadons 2006 (as amended). Fund accol￿thiS Funds are cl&ssfifled as elther restrlcted £uDds or ￿n￿trIcted funds, defined as follows. Restiicted funds are funds subject to spedfic•nts ￿ to thelr w which may be declared by the donor or wlth their authority or created thTh)ugh legal procew stjll wlthln the W￿er objects of the dwlty. ElldOvn￿ funds are funds wbldi have been glven on the condltlon that the ortgln&l capltsl sum IB notreduced, but the Jncome there ftom 1$ used for the purpose deflned Ill aceonlance with the objects of the charlty. Unrestrlcted lund8 are expendable at the dtscretlon of the tsustees In tllrther￿￿e of the objects of tbe charlty. If parts of the unre5tr1cted funds earn￿￿ed at the dtscretion of the ththees for a partlcular pU￿OSe, they aTr deslgll*￿ as a separate fun￿ Thi& designadon has an adDthlsiratlve purpose (Mly and dots not legally re5tr1ct the tsustces, disLretlon to appty the funtL Reco8nfillon of income Ineome Is •ed when the chadty has enlltlement to the fund8, perfornkng￿ condttions attached to the Jtenls) of Jncome havebeen meL It Is probable that the Jnconie wjll be aad the amouDt can be Lneas Ilably. Ite￿ any condltlons assoctated wlth Ihe donated Item have been nrt the recelpt of ecollon￿ beneflt trom the use by the dwlty of the Item Is probable and tha¢ economlc benefit can be measllred reIlabty. In acc0ry]an￿ wilhthe Charities SORP (FRS102) the general volunteer ttme of LX)ngregation members is not retognis On retript, donated professional servAces and donated facllftles recognlsed on the b&sfis of the value of the glftto the ch* whtch Is the amount the dwity woum have been willlng to pay to obtslD seTVtces or facllltles of ivalent econon]Ic I￿llefit OD the open markeL' a contBpondln8 aiiiounti8 then Tecognlsed as expenthture In tbe perlod of rec￿pL Pahloy West Cburch of Scotland ended 31 Dec•ttbÉr 2025 knterest on fi]nds held on deposlt18 Included when recelvable and the amount can be me45uTrd rellabty by thÈ cbarfty, thls ts normally upon nodlication of the Interest pald or ￿Yable by the Ban ExpendltwE ts thduded IA the Statement of FinAntial Actlvldes on an Kal￿S basls and Is Yecogn18ed when th￿e ts a legal or construcdve ob]Igailon to pay for expendlture. The charfty has the rfght to oecupy and use for its ch&rltable objects certain tangibk fixed wets. JncludlnB the Church, halls and n&qnse. The Church and halls at Kkng Street and the Manse are VESted In the narne of L￿al lTrustees and In tbe h8nds of the solleitots. Cochran Dlckie. No conslderatlon ts payable for the use of these assets. ExpendItU￿ incmTed on the repatr and maintenanee of these assets Is charged &s resources expended In the Statement of Financlal Acdvllles Ill the perlod In whlth the Ilabluty arts Herftsble propertles Co￿￿)g of the Church &lld halls are not recorded in the aCL￿]nt& The trus￿8 conslder that It would be In)pra(Sical to apply conve￿10n81 vaiuatkon tecbnlques to these bvlldlngs and ￿oI￿glY no valual£DnS are avaijable. Fffixed asset InveBtuwits are ststed at market value at the bh]antr sheet dot& UmEallsd galns and1058e5 ￿presellt the difference between the Dwkes value at the beglnnlng and end of the finandal year or, If purcha8ed In the year, th dfiffapneÈ between thst and makn value at the end of the year. Realised gains and losses represent the dtfferen between theproceeds ￿ dlsposal and the market value atthe start of the year or cost le purclwed kn the year. Palsley West aHuth1s ￿CognISed as a dwity for the purposes 0£ appllekble taxation le￿l&tiOn athd ts thetefoTe not subject to taxation on its charitsble actlvltles. The d￿rIty is not registered for vxr and resoulres expended theLEfore Include Iweeoverable 5npllt VAT. Cash and eash equlvalents Cash and cash equlvalents It￿llde cash In hand and depostts hdd with the Investors Th]sL Dobtor8 ade and othÈr dÈbtots reLiJgDtsed at ihe settlemart amount due after any dfjscount offerd Ptepqvm￿ts are valued at the arno￿t prepald of any dlscounts due. Crnutord Credttors aTe n(xwlly recogntsed at their settlement an]ount after allowthg for any trade dlscounts due. 11"8r SAI￿￿$ ond waBt8 IITJ7 11718 11737 12.71B Job Sh&T]tsg) No empkye had￿￿￿0￿bÉhefttsInQxc£8s of Q),OtM) (2024 nlt) ac¢i)rthwewlth the DattoMI atl￿nd sca]4 whlchlg retstyl toye•n of 8ervJtt. FortheyE•r uLdernwtew thenthithjwn £32A334rnlthe (th th flfthandsu￿*nE Ye￿&) £39I Palsley West Chur(& ol Sc•*lalld Notes to Statements (contlnued) Year ellded 31 De¢ember 2025 Blllldkngs TDt Valuadfjn At l January 2025 Addlthx Dtsposals At 31 December 2025 201,820 201,820 201820 201 At l January 2025 ChaLEe lor Year Emmlnated on Dlsposals At 31 December 2025 Net Book Value At l January 2025 At 31 DeLtmber 2025 201020 20102 201020 201,820 2024 Market vdue at l 2025 Un￿ll5ed galn l (loss) on ￿ValUatIon Mwket value at 31 Deceth 2025 32,078 2,201 34,279 29,657 2,421 32,078 lllvesonenLq at cost 31 December 2025 14,785 14785 11. Debto Glft ald tsx reeoverable Otber DebtOL5 Palsky West chll￿h of Scotland Notes to Flnanclal Statejnents (contknued) Year ended 31 Decanber 2025 due wlthln one yeqr 2025 2024 Other 810 Bio l& Analysls of NetA88ets between Fund5 Fixed Assets Investments 20L820 34279 8,624 BIO 243J13 201,820 34,279 25,381 BIO 11.413 Curyent LSabllldes Ne( A88Qts at 31 Dttember 2025 IL4 The Cr￿gregat[On beneflts frora the contiibutlon m* by Voluntee￿ who give thelr time and tslents wllllngly for the bpneft of the Church. The a￿8S of congregational Ilfe wblch rely on the LDntilbutiC￿ of Voluntee￿ are mally alld varled and much of the acllvity would be unable to Conthu￿we[e tt r#)t for the commltment shown. l& ColleLkn and fundratsing for Thlrd Partle8 During the year the undernoted slln￿ were collected and dlsttlbuted: 20L4 2024 Combat Stress Help For Heroes Holy Land Fund Adams Hou$elCroswth Chrfsttsn Aco)rd Hospice 155 150 100 1.295 1,174 162 IW6 PatsleyWe&t Church of ScDtIAnd Nole8 to Flnanclal Statements (eonthmwd) Yoar endod 31 ￿e￿mber 2025 l& M•vemwtkn Funds Atljan 2025 At 31 Dec Church Chojr Legacy Janet kn Bequest Grace MeKe]lar Bequest Mary Weir Bequest Pastoral Commlttee 157 1.616 157 1,616 297 7,377 3,085 412 13,943 297 5,047 2,8B5 412 11.413 1.778 (4.108) (200) Youth Grouplsummer Clubs 4,308 General Reserve 252.799 79,037 (80.923) (7,000) 243.913 264816 79.037 596 278,759 80,815 98.904) 260,670 Ye* QDded 31 DecewbEr 2025 chU￿h Chob Legacy: thts t￿dIS to provlde muslc therht)IL P&qtDral C(*)IDJlitew. thls ts tobe u4ed lorpautord puryj FlowerFut￿. thts Is to rxovlde aowers hithe ￿llr￿. Jttlullng fillrepalrs & rnthtena￿￿. Pal8ieyWe8t C]wch of 8codaThl C*ethBolwJt31 Decewhr