Kelvinside Hillhead Parish Church of Scotland, Glasgow
Report and Accounts
for the year ended 31 December 2025
Congregatlon No: 160958
Charity No: SC006629

Kelvinside Hillhead Parish Church of Scotland, Glasgow
Trustsos. Report
for the year ended 31 December 2025
The trustees 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 the accounts and comply WFth the Genernl Assembly Regulations for Congregational Finance,
the Charities and Trustee Investment (Scotlandl Act 2(￿5. the Charits'es Accounts (Scotlandl Regulations
2C(16 las èmended) and Accounting and Reporting by Charities: Statement of Recornmended Practice to
charitie5 preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the
UK and Republic of Ireland IFRS 102} as amended for accounting periods commencing from l January
2019.
Oblectlves and Artlvltles
The Church of Scotland is Trinitsrian in doctrine. Reforn)ed in tradIt￿n and Presbyterian in polity. It exists
to glorify God and to work for the advancement of ChrisY5 ￿'ngdoM throughout the world. As a national
Church, it acknowledges a distinctive call and duty to bring the ￿dInanceS of le1￿10n to the people in
every parish of scotland through a territorial ministry. It Co-operates wlth other Churches In varlous
ecumenical bodies in Scotland and beyond.
Kelvinside Hillhead, is an arehitetturalty significant bulldin& whlch dates from 1876, Is a Parish Church
right at thè heart of the West End ol Glasgow, close to the Botsnic Gardens and near the north end of
busy, cosmopolitan Byres Road. It Is readity accessible by Public transport.
Achlevern•nts and Performance
In pursulng its objective of offering a warm welcome to all and providln8 OPPOrtunuties for worship and
prayer. education and outreach, with pastoral care at the heart of much of its activity, the work of the
church remained buoyant throughout 2025
Worship and Mission initiatives continued to be led by Rev Dr Doug Gay, Principal of Trinity College,
University of Glasgow, Rev Dr John Drane and Dr Olive Flemrning Drane, both renowned theologian5 and
spiritual advi5er5. and Church of scotland Locum Carys Parker White. Under this team leadership, the
con8re8ation continued to grow and develop in ways well beyond expectation.
Successful MissitJn and Outreach resulted in a continued growth in numbers attending Sunday worship, in
adult and infant baptism and membership of the congregation. A Young People's Group118-30 year51 led
by Carys Parker White has attracted an encouraging number of younger people. resulting in 5pontsneous
friendships and support opportunities.
At year-end the congregation role totalled 142. including 7 new membews and 4 baptism5.
The style of worship has been varied ranging from the traditlonal to the contemporary and with the
introduction of a rnusic group and cholr. the variety ha5 been further extended.
Page I

Kelvinside Hillhead Parish Church of Scotland. Glasgow
Trustees. Report
for the year ended 31 December 2025
The Kirk Sèssion recognises that in add[t￿n to Sunday Worship. it is important that the church buildings
and faciities are used in imaginative and prartical ways thereby supporting outreach and interaction with
the local community. This has been tremendswsly successful with a large number ofdiverse and ￿rIed
and varied group5 using our spaces, includiw a Gemian and Norweglan Church.
The Fabric of the building continues to be carefully monitored and maintslned through routine and one-
off maintenance programmes. Being Custodians of a Grade I listed bulding. the responsibility of
maintaining a rna8nificent architertural gem 15 of high PTiorlty.
Throughout 2025 we continued to support our various charities - Christian Aid International Appeals.
Glasgow Lodging House Mission, Glasgow Women's Aid and Poppy Scotland.
As the Church of Scotland continues in its Cost cuth'ng exercise throughout the rationali5ation of bts bullt
environment. Kelvinside Hillhead remains as a part of The West End Cluster which is comprising of
K•lvinside Hillhead, Kelvin W￿t (created by the union of Wellington and Kelvinbrid8el and Portick Trinity,
as a Category 8 building. It wll be subjert to annual review until DecembEr 2027 when a decision on its
future as part of the New Presbytery of Glasgow Mission Plan will be finalised.
It should be noted that during the course of the year, Presbyery exercised its supervisory funth'on as part
of the Designated Religious Charity of the Churth of 5¢otland with a vlew to assuring compliance with
prccesses and Improving practices.
Flnanclal Revlew
The detsiled accounts for the year ended 31st December 2025 are on pa8e$ 8-20. 2025 resulted in
deflcit of £6,212 which decreased to £4,267 by £1,945 of unrealised 8ains held in Church of Scotland
Funds. lin comparison with a deficit in 2024 of É6.6471. The major itern in 2025 wès thi incrÈase in Giving
to Grow by over £15,5(Kb to £41,17312024 £25.6631. £7,680 was drawn down from the General Trustees
to help fund this
The bulk of the income durin8 2025 wo5 derived from stsnding order payments by members of the
congregation and related Gift Aid to charities. Hall lets increased to £28,705. an increase of nearly £6,500
as groups are now retuming to their nornial schedule of meetings. lrnprovements have been made in
the hall area in ie5pert of improved Iqhts'n& cleaniFVd and the provision of fibre optic supported wi-fi.
Open plate collertions allow us to tske advantage of the GASDS scheme which grants Gift Aid on
anonymouus donations up to £40. Offerin8s also increased by over £8.5(K) from £34,102 to £42,668
Flxed Costs. includin8 Giving to Grow contributions, Pre$by￿ry dues, insurance were all paid in full.
Page 2

Kelvinside Hillhead Parish Church of Scotland. Glasgow
Trustees. Report
for the year ended 31 December 2025
General expenditureduring the year has been much as expected. However oil fuel. to heat the Sacristy,
was very much more expensive. Gas and electricity were fortunately covered under the General Energy
Scheme but it Can be assumed that these char8es will also increise dramati¢ally in the near future. Steps
have been tsken to reduce energy consumption by strict control of the heating per￿d5, the introduthon
of LED lighting and the restricting floodlighting of the buildin8 to Saturthys only.
Organ and music costs, once again , reflect the very substsntial commitment throughout the year of Alan
Stark, to whom the congregation remain greatly indebted.
As always, members of the congregation have been generous in responding to special appeals for other
charities; details are shown in note 7.
Page 3

Kelvinside Hillhead Parish Church of Scotland. Glasgow
Trustees, Report
for the year ended 31 December 2025
Risk Management
The tru5tee5 regularly review and identrfy the major risks to which the tharity 15 exposed. In particular.
there are concern5 about the age profile of the congregation and the reluctance or inability of younger
members to tske on key roles. Maintsining and increasing the number of regular wor5hipper5 is an
ongoin8 challenge. and str¢￿ger links with the community and close attention to pastoral concerns are
high on the agenda of those to whom these matters are delegated. The Covid- 19 pandemic is still making
an impact on the life of the congfe8ation and was a risk which could not have reasonably been foreseen.
The trustees find themselves challenged to find positive and creative ways forward. The sUPPOrt of
Presbytery and the continuing financial support of loyal membews will be S￿nif￿ant fartors in achieving
their aims.
Reserves Polky
The charlty trustees have considered the reserves required and have tsken into a¢¢ount their current )nd
future Ilabilities. It is the Trustees. policy to hold reseNes of approximately twelve months expendtture
including designated funds. At th• y•ar •nd the church held unrestricted funds of £90,413.
The church ilso held £31.1910l restricted funds vlhich have bèèn provided for the P￿￿o$e$ specified In
Note 15.
Structure, Governance and Management
The con8re8adon Is a re8i5tered charity, number SCLM)6629. and is admlnistered in accordance vAth the
terms of the Deed of C¢)nstitution {Unitary Forml and is subject to the Acts and Regulations of the General
Assembly of the Churth of Scotland.
Members of the Kirk Se55i0n are the charity trustees. The Klrk 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 skills. The minister. who is a member of the Kirk Session, is elècted by the congregation and
inducted by Presbytery. As the church does not currently have a Minister, it is the Interim Moderator
appointed by the Presbytery of Gla$8ow. who presides at Kirk Session Meetlngs.
The Kirk Session which meets 6 times a year is responsible for all affairs within the church under the
Unitary Constitution. Certain responsibilities are delegated to specific Committees as appropriate
including Finance ènd Fabric. The Fabric Team undertakes much of the responsibility for the maintenance
of the Church and the (former) Manse until it w•s sold dunfig the year.
Page 4

Kelvinside Hillhead Parish Church of Scotland, Glasgow
Trustees. Report
for the year ended 31 December 2025
Reference and Administrative Infornwtion
Charity No:
Con8re8atlon No:
SCCrt)6629
160958
Trustees
In 2025 the Kirk Se55ion of Kelvinside Hillhead continued to review list of trustees serving as
some of them had expressed the desire to be retired to the ststus of EmerltU5 Eldership. thereby
remaining as an elder of the Church of Scotand but not as Se￿Ing rnernber of Kelvinside
Hillhead.
Retlred Tiustees
Mrs Irene Alison, Mr Gilbert Ander50n, Rev Richard Baxter. Mrs Sheila Kidd, Mrs Moira McGeoch
Mrs Inei Mclntyre, Mr5 Joyce Wi150n (deceasedland Miss Hazel Wright.
Seivlng Tiustees
Mrs Elinor Ander50n, Mrs Eileen 8ishop. Rev Doug Gay.Dr Mary Loudon, Ms Julia Mountain,
Mr John O'Donnell. Mr Evan Richards. Mrs Helen Stimpson and Mrs Fiona Watson.
Prlnclpal Offic• bearers
Interim Moderator. Rèv Doug Gav
Session Clerk.. Mrs Eileen Bishop
Church Treasurer: Mr Douglas Cook
Prfnclpal Office
Flat 2, 81ock 4 Klrklee Gate. Glasgow G12 OSZ
Independent Examlner
Mrs Kristina Bowie FCCA
18 Ledi Road
Glasgow G43 2A1
Bankers
Royal bank of Scotland and Virgin Money
Page 5

Kelvinside Hillhead Parish Church of Scothnd, Glasgow
Tru$ta•s' Report
for the yoar end•d 310•c•m￿r 2025
Trurteos, ResptyMi%lltle5 kn Rel*ion to the Flnantlal Stthnients
The eharlty trustees Ire responsible foT Prepari￿ • Inth. annual and financial statements in
a¢cordan¢e wlth appll¢able law and United ￿nAdorn Acc4wntin8 St￿dardS {United ￿n4dOrn Generally
Accepted Accauntlni Practice).
The law appllcable to charltles In StotlaThd requlres the dwlty trustees to prepAre f￿￿ncilI statements for
each year wthlth a true and falf of thestate ofaff•lrs of the chrlty and of the Intomlng
re￿UrCeS and •ppfithition of resources. of the charlty for that perlod. lft pr•panry the fin•nthl
stat•m•nts. the twstees are requlred to..
select suitable Kcountirq wlicie5 and theft appfy theffl consistentty;
+)bser4e the method and princiWe5 in the tharities SORP:
make ludgernents and estimates that arè re75<wwble and prudenL
stste whether appliable accounting stsnd•rds and rtatements d rec*>mrnended prartlce have b••n
lolloiAed. subiert to •ny d•￿rtUr•S disd05ed •nd wlained in the firwn¢i•l statements;
prepafe the financial ststem¢nts on theqoin8 conc•m basi5 urd•ss itis inapproprtth to prnsum¢
that the chaTrty will continu• in Opu•#on￿ exhtenc•.
The trurttts are responsible for keeping proper •ccountI￿ record5 vlhkh disclose wlth reasonable
accurKV at any time the financial posltion of the thaity and to enable them to ensure that the fI￿nCIlI
ststements (Lynplywith the ChaTitle$ and TnJst•• Inv•srmvnt (Scotland) Act 2005 arbd the Charities
Accounts (Scotlandl R•8ulatknn$ 2006 l•s Imendedl. are also lasP￿Sible for saf4uardiN4 the
assets of the charity ind herKe for tsklw rea50￿ble steps for the pr￿nI￿n and d¢t¢¢tk•Th at fraud and
other 4fTQ8ularities.
The trustees are reSp￿￿ible for the maintenance arbd inte8rty ot the thirity •nd fthan¢b•l infomi•tlon on
the congre8•bon's websrt•. Le8lsl•tion in the Unèted Kingdorn governiw the prepwallon •nd
dissemiMti¢)n of financial stalements nwy differ from leg￿kn in other lurtsdktr'o
Approved by theTrustees on Iz
aThl si8ned on their bd*lf.
foo- y 6'fufv.
S•ssion Ch
Page 6

Kelvinside Hillhead Parish Church of Scotland. Glasgow
for the year ended 31 Dacember 2025
Independent Examiner's Report to the Tntstees of Kelvinside Hlllhead Parfsh Church
I report on the accounts of the charity for the year ended 31 December 202S which are set out on pages 7
to 19.
Respectlve responslblHtles of trustees and examiner
Th8 charity's trustees are responsible for the preparation of the accounts in accordance with the teTms of
the Charities and Trustee Investment (Scotiandl Art 2CA)S and the Charities Accounts (Scotland)
Regulations 2ry)6 las amended).
Thè charity tnisteÈs consider that the audit requirement of Regulation 10111 lal to Ic) of the Accounts
Regulations doés not apply. It is my responsibility to examine the accounts as required under Section
44111 Icl of the Act and to state whether particular matters have come to my attention,
Basls of Independent examlner's ststement
My examination 15 carried out in Kcordance with Regulatlon 11 of the Charltlés Accounts Iscotlandl
Regulations 2006 las amendedl. An examination includes a review of the accounting records kept by the
charity and a comparison of the accounts presented with those records. It a150 includes consideratlon of
any unusual items or disclosures in the accounts. and seeks explanations from the trustees concernin8 any
such mattèrs. The procedures undertaken do not provide all the evidence that bvould be required In an
udit, and consequently I do not express an audlt opinion on the view w'ven by the accounts.
Independent emamlner's statement
In the course of my examination , no matter has come to my attention lother than disclosed below']
which give5 me reasonable cause to believe that in any material respett the requirements-.
to keep accounting records in accofdance with Section 4411) lal of the 2￿5 Act and Regulation 4
of the 2(M16 Accounts Regulation5 las amended), and
to prepare account5 which acwrd with the accounting records and comply with Regulation 8 of
the 2CQ6 Accounts Regulations las amended) have not been me( or
to which, in my opinion, attention should be drdwn in order to enable a proper understanding of the
accounts to be reached.
Name: Kristina Bowie B& FCCA
18 Ledi Road Glas8ow, G43 2A1
Date 21 ntrfie141 L 2026
Page 7

Kelvinside Hillhead Parish Church of Scotland, Glasgow
Statement of Financial Activities
for the year ended 31 December 2025
Unrestricted Restrlcted Endowment
Funds
Funds
Fwds
2024
2024
2024
Funds
2025
Funds
Funds
2025
Totsl
Total
2024
Note
Incorne and endowrnents from:
Donations & legacies
Charitsble activities
other trading activities
Investment Income
other
Totsl Income
62,324
28.705
62.324
28,705
59,442
22,294
59.442
22.294
1,104
7,680
99,813
1.116
2.221
7,680
l(NJ.930
2.071
36,9LKI
120,707
1.388
3.459
36,900
122.095
1,116
1.388
Expéndltuie on:
Raising funds
Charitable activities
Totsl expendlture
107,142
107,142
107,142
107,142
130,668
130,668
130,668
130,668
Nei Incomellexpendlturel
before galns & losses on Investments
Net gains/llossesl on investments
N•1 Incomellexpendlture)
17.329)
1.116
1,945
3.062
{6,212)
1.945
14.2671
19,9611
1.388
1,926
3,314
18.5731
1.926
16,6471
{7.3291
19.9611
Trgnsfer5 between Funds
Gainlllossl on revaluation of fixed a55ets
16,141
116.1411
movement In funds
8,813
113,0801
14.2671
19.9611
3.314
16,6471
Re￿nciliation of fun(ts:
Totsl funds brought forward
Total funds carrled forward
81,6CI)
,413
44.271
31.191
125.871
121.604
91,561
81,61X)
40,957
44.271
132,518
125,871
15
Page 8

Kelvinside Hillhead Parish Church of ScotlarKI, Glasgow
Balance Sh88t
a$ at 31 December 2025
Fixed As5etY.
Tangible agsets
Investments
io
li
9￿19
32,340
42.169
13,If*>
30,395
43,501
Current Ass•ts
Debtors
12.389
67,S46
79.935
30
71,193
85,223
Cash at bank and in hw
Tatsl Curr•nt Aw
Uablfftl
Creditors tdllini du• 6*ithin
one year
N•t Cuir•rt Asf•ts
2.853
79.435
82,370
Assats l•ss CJrr••t U*blllll•s
121,604
I25￿71
Credltors f•llkn¢ d[￿ •ft•r
more than one year
14
121.604
125,871
The fund5 ofthe dwlty.
Endowmtntfunds
Restricted irKome fi￿d5
Unrutricted income fur
31,191
90.413
1,604
44.271
8J.6CKI
Total d￿lty￿ndS
125,871
Tho I￿nts were •pwoved by the trusthe5 on 12
2 6 md on thelr beh•ll by.
Page 9

Kelvinside Hillhead Parish Church of Scotland, Glasgow
Year ended 31 December 2025
Accounting Pollcles
The principal accounb'ng policies, which have been applied consistently in the current and preceding year
In dealing with items which are considered material to the accounts, are set out below.
Basis of preparatlon
The accounts have been prepared under the historical c05t convention, modified to reflect the inclusion of
investments at market value, and in accordance with applicable actountin8 Standard5, Accounting and
R8portin8 by Charities: Ststement of Recomrnended Prath"ce to charities preparing their accounts in
Iccordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
{effertive I january 2019}, the Financial Reporting Stsndard applicable in the UK and Republic of Ireland
IFR51021, the charity'es aftd Trustee Investment15cotbandl Art 2LK15 and the Charities Ac¢ount$1S¢otlandl
Regulations 2006 las amended). The Charity meets the definition of ) public beTrefrt entity under FR5 102.
The Trustees consider that there are no material uncertainties about the charity's ability to continue a5
goin8 concern.
Fund ac¢ountln8
Funds are classified as either restricted funds or unrestricted funds, defined ès follows.
Restricted funds are funds subject to specific requirements as to their Ltse which may be declared by the
donor or with their authority or created through legal processes, but Still within the wider objects of the
charity-
Endowment funds are funds which have been given on the condition that the original Capital sum is not
reduced, but the income there from is used for the Pufpose defined In aeeordance with the objects of the
charity.
Unrestricted funds are e¥pendable at the discretion of the tr¢Jstees in furtherance of the Charity's object$,
If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose,
they are designated as a separate fund. The designation has an adrninistrative purpose only and does not
legally r•strict the trustees, dIsCret￿Th to apply the fund.
Income rncognition
Income 15 reco8nised when the charity has entitlement to the funds. any performance conditions attached
to the iternl51 of incorne have been meL it 15 probable that the income will be received and the amount
can be measured reliably.
Interest on funds held on deposrt is included when receivable and the amount can be measured reliably by
the charity- this is normally on notrfication of interest paid or payable by the bank. Dtvidends on
investments are recognised once the dividend has been declared and nottfication ha5 been received of the
dividend due.
On receipt. donated professional seryices and donated facilities are recognised as Income on the basls of
the value of the gift to the charity v4hich is the amount the charity would have been wllllng to pay to
obtsin semces or fatilrties of equivalent economic benefit on the open market- a corwesponding amount 15
then recognised as expenditure in the per￿d of ieceipt.
In accordante with the charib.es SORP IFRS102) the general volunteer time of congregation member5 is
not recognise(l.
Page 10

Kelvinside Hillhead Parish Church of Scotland, Glasgow
Year ended 31 December 2025
Accounting Polides
Expendlture reco8nition
Liabilities are recognised as expenditure as soon a5 there is a legal or construrtive obligation committing
the charity to that expenditure, it is probable that settlement will be required and the amount of the
obligation can be measured reliablv.
All expenditure is accounted for on an accruals basis. All expenses Including support costs and
governance costs are allocated or apportioned to the applkable expenditure headings.
The Charity is not registered for VAT and expendrture therefore indude5 irrecoverable input VAT.
Flxed Awts
The ¢hJrity ha5 the right to occupy and use for its charltsble objects certain tsngible fixed assets, Includlng
the Church and halls, vested in the Church of Stotland General Trustees. No consideration is payable for
the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as
resources expended In the Ststernent of Financial Activities in the period In whlch the liability arises.
All other fixed assets costing in excess of É2,Q(Kl ha%ing a value to the cha¥lty greatff than one year, other
than those acquired for specific purposes, are tapitslised.
Depreciation is provided on a strai8ht-Iine basis to write off the ¢ost or Initlal ¥alue. less residual value. of
tsn8ible fixed assets over thelr estimated useful lives.
Investments
Flxed a55et investments are ststed at rnafket value at the balance sheet date. Unreallsed gains and los$e$
represent the difference between the market value at the beginning and end of the financial year or, If
purchased In the year, the difference be￿een cost ènd market value at the end of the year. Reali5ed
gains and losses represent the difference between the proceeds on disposal and the market value at the
stsrt of the year or cost if purchased in the year.
Tamation
Kelvinside Hillhead Parish Church is recognised as a chartty for the purpose5 of applicable taxation
legislation and is therefore not subject to taXat￿n on its charitable arti¥ities.
Page 11

Kelvinside Hillhead Parish Church of Scotland, Glasgow
Not•s fomiing part of financlal stat￿*
for th• yaar •nd•d 31 Oac8mbor 2025
Unrestrkttd Restrirted Endowment
Funds
Fund$
Funds
2024
2014
2024
Furnls
Funds
Funds
Total
2025
Total
2024
2025
l Donatlons and Lelades
Offerings
Tax Recovered on Glft Aid
Le8acies
Donations
Other
42,668
12,389
42.668
12,389
34,102
14.030
1.350
9,960
34,102
14,030
1,350
7,267
7,267
62.324
62,324
59,442
59,442
2 Incom• from Charltsble actlvltles
Hall lets
Weddlnls and funerals
Congregational events
28.705
28.705
22.294
22,294
28.705
28,705
22,294
22,294
3 Income from rAher tradln8 acilvltles
4 Investment Income
Dividend5 received
Deposit interest
941
175
1,116
941
1,280
2,221
941
447
1.388
941
2,518
3,459
1,104
1,104
2,071
2.071
5 Other lrncome
Drawn down from General Trustees
7,680
7,680
36,900
36.9tY)
7,680
7,680
36,900
36,900
Page 12

Kelvinside Hillhead Parish Church of Scotland, Glasgow
Notes fomlng part of th• Ilnanclal Statements
for th• year ond8d 31 Dec•mber 2025
Unre5trirted ReS￿rted Endowment
Funds
Funds
Funds
)24
2024
F￿d$
Total
Total
2024
2025
6 Analysls of Expendltur•
Ralslng Funds
Invtstmènt Manègers Fees
Offering Envèlopes
Charftable A¢tlvltl•s
Giving to Grow
Pr8sbytery Dues
Lpcum
A55oclatè Mlnlster
Pulpit Supply
Garden and Grounds
Fabric Repairs & M•intenan¢e
Insurance
Heating. lightin8 •nd ¢leanin8
Photocopying,printing, stationery, telqplKJne
Organ & Music Expenses
Admin Assistant
Independent Examiner
Depreciation
Other expenses
41,173
1,739
1,227
6,995
70)
307
17,426
11,380
13,159
1,184
4,216
1,050
41.173
1,739
1,227
6,995
700
307
17,426
11,380
13,159
1,184
4,216
1,050
5CKI
3,277
2,809
107,142
25.663
3.455
7,535
25.663
3.455
7,535
2,499
307
54,440
10,784
12,585
797
4,255
2,499
307
54,440
10,784
12,585
797
4,255
500
5,347
2,501
130,668
500
5,347
2,501
130,668
3,277
107,142
Totsl
107.142
107,142
130,668
130,668
Support costs have not been separately identified as thetrustee5 consider there i5 only one charitsble activity.
Therefore support Costs relate wholly to that activity and have not been 5epardtety identified.
Page 13

Kelvinside Hillhead Parish Church of Scotland. Glasgow
Notes forming part of the financial ststements
for the year ended 31 December 2025
stsff costs and numbers
One Part tirneclerical assistant was employed fow a rnaximum (rf 3 hours perweek at
cost of £15.50 per hour
All Church of Scotland congregation5 ¢ontTlbute to the National Stipend Fund which bears the costs of
all ministers, stipends and employer's contributions for national insurance, pension and housing and
loan fund. Stipend5 are paid in accordance with the national stipend Scale, vthich is related to years of
service. Forthe year under review, the minimum 51ipend was£32,433 and the maximum stipend lin
the fifth and subsequent years) £39.856.
Trustee Remuneiatlon and Related P¥ty Tr•￿¢t1
No trustee received any remuneration or reimbursement of expenses dufing the year.
No trustee or person related to a trustee had any personal interest in any contrart or
transath'on entered into by the charity during the year.
Offerings and donation5 include a totsl of at least £6.8LX)12024- £13.1￿) (excluding Gfft Aid)
given by the charity trustees. This fi8ure does not indude donations through the Open Plate.
which are given anonymouslv.
Volunteers
In Common with all tonKreqations of the Church of Scotland the con8re8ation benefits from the
contribution made by volunteers who Éive their time and talents willingly for the benefit of the
Church. The areas of congregational life which rely on the contribution of volunteers are many and
Varied and most of the activity would be unable to continue were it not for the commitment shown.
Page 14

Kelvinside Hillhead Parish Church of Scotland, Glasgow
Notes forming part of the financial statements
for the year ended 31 December 2025
10 T￿[bla Flxed Assets
Sound
Boller and 011 Tank
In Churth Gwounds
System
T¢)tsl
Costlvaluatlon
At l January 2025
Additions
Gain /llossl on revaluation
Disposals
At 31 December 2025
16.383
12.940
29,323
16,383
12.940
29,323
Accumulaled Depredallon
At l January 2025
Charge for year
Eliminated on Disposals
At 31 December 2025
3,277
3.277
12.940
16,217
3,277
6.554
12.940
19,494
Net BookV•lue
At 31 December 2025
9,829
9.829
At 31 December 2024
13.106
13,106
Page 15

Kelvinside Hillhead Parish Church of Scotland, Glasgow
Notes forming part of the financial statements
for the year ended 31 December 2025
11 Investrnents
2025
2024
Market value at l JanLMry
Purchased during the year
Sold during the year
Gain1110551 on revaluation
Marketvalue at 31 December
30,395
28,469
1,945
32,340
1,926
30,395
Investments at cost
26.778
26,778
The following investments are held:
Church of Scotland Investors Trust Income Fund
Church of Scotland Investors Trust Growth Fund
814 Units
3.353 Units
9,271
23,069
32,340
9,C4)3
21,392
30,395
12 Debtor5
2025
2024
GiftAld Tax Refund Oue
other
12,389
14,030
12,389
14,030
13 cr￿ltOrS fallln£ due wfthln one yur
2025
2D14
Attruals
Other credltors
15(K)I 11,9211
9321
15(Kil 12,8531
14 Credltofs falllng due after more one v
2025
2024
Loan from General Trustees at l January
Less repaid during year
Page 16

Kelvinside Hillhead Parish Church of Scotland. Glasgow
Notes forming part of the financial statements
for tho year ended 31 December 2025
15 Movemènt In Funds
6•lnllLos%)
j￿Uary Incoming Oirtgoi*vx on Manse/
2025 Resour￿ Resources In¥estments Transfers
At31
December
EndoMn•nt lunds
None
Re5trlrted funds
Organ Fund
Benevolent Fund
Flower Fund
Hoggar Fund
Sunday School Legacy Fund
20-20 Vlslon Fund
Rtrroofing and SFPF
9,847
7.348
420
1.106
7,336
17,535
679
44.271
183
370
679
134
10,709
7,852
420
1,106
7,752
1,675
1,677
116,1411 31,191
282
281
134
116,1411
998
1.945
1.116
unrestrict￿ fvnds
General Fund
81.6CK)
81.6
99,813 1107.1421
99,813 1107.1421
16,141
16,141
90,413
90,413
Totsl funds
125,871
I￿,930 1107,1421
1,945
121,604
Analy￿A0rpreyl0uS yeqr
GainllLwsl
Jants*ry Irthng I￿rtE01￿ on Manse/
2024 Resources Resources Investments Traffi￿•￿
At31
Deeembtf
2024
Endowm•ntfunds
None
Restrlcted funds
Organ Fund
Benevolent Fund
Flower Fund
Hoggar Fund
Sunday Sth(h)l Legacy Fund
20:20 Wision Fund
Re-roofing and SFPF
8,918
6,922
420
1.106
183
746
41
9,847
7,348
420
1,106
7.336
17,535
679
44,271
41
17.001
(419)
40.957
1,098
1.926
Unrestrirted lunds
General Fund
91.561
91.561
120.707 1130.668J
120. 707 f130.668J
81.600
81.600
Totsl fvnds
132.518 122.095 1130,668)
1,926
125,871
Page 17

Kelvinside Hillhead Parish Church of Scotland, Glasgow
Notes forniing part of the financial statements
for the year ended 31 December 2025
IS Movement In Funds
Pur
ose5 of Re51rkted Fund5
The Oryan Fund is assist with substsntrdl f•pairs to and Trin5tatement of the Father Willis OrKan.
The Benevolent Fund is available to the Ministerorthe Kirk Session for modest charitabl• paym•nts
to those in need within the Congregation andlor Parish
The Aower Fund augments provi5K)n of flowers for display during seryices of worship ?Trd to
provide decorntion for Harvest, Christmas ett. Flowers are later delivered to Sick, bereaved
or housesbound members or friends of the congregation.
The Hoggar Fund was initiated by and is maintsined in memory of the late Dr Stuart Hoggar
to assist in supporting Drama and Music activity within the Congregation.
The Sunday Schts)l Legacy was bequeathed by the late MrsDoris May and rneets the cost of
edu¢atlonal resources and expenses associated v￿h Young Church.
The 20:20 Vlslon Fund (incorporating the former Mission Fund} was to eneourage the
the Congregation's alm of growing as a Parish Church within the heart of the West End of Glasgow,
particularly by developing links with children and youne familles and promoting an interest in music
and the arts within worship.
The Re-roofing and Special Fabiic Projects FuTrd wa5 Set up to the Church to repalr
and conserve the roof and high level stonework and to underwrite sustantial works which wlll
maintain and enhance the fabric of the A-listed buildin8.
16 Analys1$ of Net Awets Among Funds
Fund
Funds
Fun
Total
Fixed Assets
Investments
Current Assets
Current ￿abilItieS
abilities over I year
Net assets at 31 December 2025
9.829
9,829
32,340
79.935
15¢)01
32,340
11.1491
81.084
(5CK)I
90,413
31,191
121,604
Prevlous yeor
Fund
Funds
Funts
Funds
Total
Fixed Assets
Investments
Current Assets
Current ￿abilItieS
abilities over l year
Net assets at 31 December 2024
13,106
13,106
30,395
85,223
12,8531
30.395
13.876
71,347
{2.853}
81.6fKI
44,271
125,871
Page 18

Kelvinside Hillhead Parish Church of Scotland, Glasgow
Notes fomiing part of the financial ststements
for the year ended 31 December 2025
17 Collections for Thlrd Partles
2025
2024
Lodging House Mission
christian Aid
Alzheimers Society
Poppy Scotland
Woman's Aid
Crossreach
1,143
1,716
875
1.633
625
818
100
458
4.509
361
3.220
Page 19

Kelvinside Hillhead Parish Church of Scotland. Glasgow Appendix
Year end8d 31 Decemb•r 2025
FUNDS HELD ON BEHALF OF THE CONGREGATION BY
THE CHURCH OF SCOTIAND GENERAL TRusfEES
2025
2024
PITAL AC
ouKr
Credit Balances held at 31 December ot cost
160,623
160,623
Market Value of Balances at 31 December
160.623
160,623
EVEN
cou
Cfedlt Balances held at 310ecember
17,622
17,880
TEMP
IiARY A
co
Credit Balance at 31 December
Page 20