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2025-12-31-accounts

The Church of Scotland

To promote God’s Word and to welcome and support all

Annual Accounts and Trustees Report for Year Ended 31 December 2025

Paisley St George’s Church of Scotland

Congregation No: 140789

Scottish Charities No: SC006718

Paisley St George’s Church Trustees Report Year Ended 31[st] December 2025

The trustees present their report and financial statements of the charity for the year ended 31st December 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective 1 January 2019.

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. St George’s fulfils this role in its parish in Paisley.

Our year

This past year has been one of remarkable momentum for our congregation — a season marked by creativity, resilience, and a deepening commitment to living out our mission within the church and across the wider community. What emerges from the year’s activity is a portrait of a congregation that is not only active, but thriving: listening to one another, responding to local needs, and embracing new opportunities to worship, serve, and grow together.

Our journey began with the First Congregational Gathering, a joyful moment of togetherness that allowed us to celebrate shared achievements and articulate our hopes for the future. The insights offered during this gathering have already begun shaping the Session’s planning, ensuring that our direction remains rooted in the voices and experiences of our members.

Worship has continued to evolve in ways that reflect both tradition and innovation. The introduction of café-style worship during the summer months created a relaxed, welcoming environment that encouraged conversation and connection. The reinstatement of monthly evening services broadened access for those unable to attend in the morning, while the relocation of mid-week worship in Glenburn to the Resource Centre strengthened our presence within the community. Our chaplaincy work in Langcraigs and Bushes Primary Schools — including assemblies and seasonal programmes — extended the church’s ministry into the daily life of local families.

A highlight of the year was the Local Church Review, which affirmed the health, direction, and vitality of our congregation. The positive feedback received from the review team was a testament to the dedication of our members, volunteers, and leaders, and it offered encouragement as we continue to discern God’s call for the years ahead.

The temporary relocation of worship to the large hall during the Sanctuary Redecoration project became an unexpected blessing. What could have been a disruption instead became a season that showcased our adaptability and unity. The beautifully refreshed sanctuary now stands as a symbol of renewal — both physical and spiritual.

Our commitment to children and families flourished through the six-week Summer Holiday Club, which welcomed more than 100 registered children. This programme provided a safe, joyful space for learning,

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play, and friendship, strengthening our connection with families across the community and offering a tangible expression of Christ’s love in action.

Community engagement also came alive through the return of the Christmas Fayre and the launch of our first Church Bazaar. These events brought energy and fellowship back into our calendar, drawing in neighbours, raising funds, and reminding us of the joy that comes from gathering in shared purpose.

A new group for adults of working age (Buddies Chill and Chat) was introduced to help members build deeper relationships and strengthen the bonds of congregational life. Alongside this, our partnership with Langcraigs Primary School expanded significantly, with volunteers offering paired reading support, participating in litter picks, support at local school fundraising, and delivering the Easter Code programme to both Langcraigs and Bushes. These efforts reflect our mission to serve our community with compassion, presence, and practical support.

Social and fundraising events — including a Silent Auction, Lawn Bowls competition, Hogmanay Party, quiz nights, and a choral performance by the Glasgow Phoenix Choir — added colour and vibrancy to the year. Each event not only raised funds but also strengthened the sense of belonging that defines our congregation.

Taken together, these activities reveal a church that is outward-looking, mission-driven, and deeply committed to nurturing faith, fostering community, and serving others. As we look ahead, we do so with gratitude for all that has been accomplished and with renewed confidence in the work God continues to call us to do — together.

In December, we received the exciting news that our application for funding through the Church of Scotland’s Seeds for Growth scheme was successful. This grant will provide us with the resources to recruit both administrative support and a dedicated development worker in 2026, with a particular focus on engaging families and those under 40. This significant investment will help us build on our momentum from the past year, ensuring that we can continue to grow, innovate and nurture our church community for the future.

Alongside the many signs of growth and renewal, this year has also brought moments that required courage, patience, and faithful discernment. The ongoing process surrounding the sale of church properties has been one such challenge. These decisions, while necessary for the long-term sustainability of our mission, have not been without sadness. Buildings hold memories, stories, and deep emotional connections, and we recognise the sense of loss felt by many within the congregation. As we move through this transition, we do so with gratitude for what these spaces have meant and with trust that God continues to lead us into new possibilities.

Our growth as a congregation with adult and infant baptisms and new members by profession of faith and transfer, also brings with it a renewed responsibility to resource our ministry well. The increasing scale of our programmes — from children’s work to community partnerships — means that fundraising will play a more significant role in the years ahead. Rather than viewing this as a burden, we see it as an opportunity: a chance to invest in the future we are building together, to support the initiatives that are bearing fruit, and to ensure that our church remains a vibrant, outward-looking presence in the community.

These challenges remind us that growth is rarely simple, but they also affirm our resilience and our shared commitment to one another. By facing them openly and prayerfully, we strengthen the foundations on which our future ministry will continue to flourish.

Our Membership

The membership of St George’s at 31 December 2025 was 307, including11 adherents. Over 2025 worship services continued in the building and on-line. The number of people worshipping with us continues to grow and allows those living some distance from the Church together with those who are housebound,

3

unwell or whose work commitments preclude them from joining the congregation to continue to worship with us each week. We also continue to provide monthly worship services at Stanely Park and Hillside View Care homes for residents who like to attend.

The congregation that gathers is multi-generational and includes those who have been members for over 60 years and those who have joined us much more recently. The worship is contemporary with a mix of traditional elements, is warm and welcoming and encourages development of faith. We provided funeral services for 16 families, of which almost a third were parish funerals. We are available to support families with bereavement support and funeral services and our annual Memorial Service which was well attended again by around 50 people. We had a lovely church wedding in the Autumn – a first for many years in our Church. And it was a joy in 2025 to have six children and one adult baptised. Holy Communion was celebrated several times throughout the year. Our Communion services are always open to children, and we encourage participation for those who join us online. Home communion is provided for those who are housebound or in care homes.

Opportunities to get involved

Youth activities encompass our Creche, Sunday Club, Summer club, the Boys’ Brigade (incorporating Anchors, Juniors and Company and Senior sections), Girls’ Brigade (incorporating Explorers, Junior and Brigadier sections) and Guides.

In addition to our youth groups, we are fortunate in St George’s to have many groups both faith based and secular who meet in our buildings providing a varied programme for those in our community. Groups include:

Adult Groups For Families For Young People Guild Toddlers Sunday Club Friendly Hour Messy Church Boys’ Brigade Knit and Natter Baby sensory Girls’ Brigade Needles and Pins Girl Guides Property Team Litter pick helpers Men’s Breakfast Paired reading Choir Easter Code Buddies Chill and Chat Summer holiday club Exercise Groups Pilates Line dancers Chair yoga Art Classes Friends from Overseas

Already for 2026 we’re introducing Prayer walks for all ages, a new Arts & Crafts Group for young people and Badminton groups for young people and adults all provided in a safe and welcoming environment. We are also looking forward to welcoming an African Children’s Choir in February and to further baptisms and new members by Profession of Faith in March.

Here’s a small selection of photos of our activities

A concert in church

Messy Church

Our Summer Holiday club

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----- Start of picture text -----
Guild event Our Toddlers Congregational Gathering
----- End of picture text -----

Financial Review

The principal sources of income are offerings and tax recovered under Gift Aid. The combined income from these sources in 2025 was £114,610 (2024 £110,111) (per Note 1 to Accounts).

Income from hall lets has contributed £6,661 (2024 £8,104) from both Causeyside and the Outreach Centre.

We continued to let the former manse at Glasgow Road until the tenant vacated in October. We are waiting for permission from the General Trustees to sell the house. The rental income was paid directly to the General Trustees of the Church of Scotland and is held in the Consolidated Fabric Fund. In 2025 there was a net gain of £11,306 from rental income and interest. We may draw income from this fund against property maintenance and renovation costs as well as heating and building insurance costs. Sums of £8,295 and £23,798 for buildings insurance and repairs respectively were withdrawn in 2025. The balance of this fund is shown in the Appendix.

Renovation of the Sanctuary cost £68,823 and money was taken from the Robert Alexander Bequest to fund this.

To summarise, total income is £204,765 and spending £255,486 giving a deficit of £50,721. When we take away the reduction in the funds held by the General Trustees the deficit is £71,508. This does not include the increase in value of our investment of £4,023.

Risk Management

The Trustees periodically review and discuss the risks to which the church is exposed and undertake measures to minimise risk.

5

Reserves Policy

The charity trustees have considered the reserves required and have considered their current and future liabilities. It is the Trustees’ policy to hold reserves of approximately 12 months expenditure including designated funds. At the year end the Church held unrestricted funds of £52,656. This represents just less than 4 months expenditure.

The church also held £161,587 of restricted funds provided for the purposes specified in Note 15.

Structure, Governance and Management

The congregation is a registered charity, number SC006718 and is administered in accordance with the terms of the Unitary Deed of Constitution and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.

Members of the Kirk Session are the charity trustees. The Kirk Session members are ruling elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills.

Session is supported by a Business Committee (which comprises the Minister, Session Clerk and the conveners of our Committee streams i.e. Worship, Mission & Outreach, Caring, Teaching and Learning, Environment, Property & Finance, and Communications) and a number of committees each responsible for their own area of work.

The Kirk Session moderated by the Minister is responsible for the affairs of the church and meets monthly but also as required. The Kirk Session continues to exercise pastoral care through co-ordination by the Minister and convener of the Pastoral Care group.

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Reference and Administrative Information

Trustees

Members of the Kirk Session for 2025: Mrs Charlotte Ashton, Ms Aileen Baird, Mrs Florance Blackburn, Mr John Boyle, Mr Steven Brotherston, Mrs Margaret Brown, Mrs Moira Campbell, Mrs Patricia Colgan, Mrs Margaret Dalziel, Mrs Mary Dennison, Mrs Margaret Dick, Mr Steven Drennan, Mr R Stuart Duncan, Mrs Linda Farmer, Mrs Elizabeth Gallacher, Mrs Linda Galvin, Mrs Irene Gemmell, Mrs Muriel Govan, Mr Iain Lochhead, Mr Jack Martin, Mrs Sadie McKeown, Mrs Audrey McLaren, Mrs Margaret McLeod, Mrs Alison McPhee, Mr Ewan McVicar, Mrs Lesley Millar (returned from sabbatical September 2025), Mrs Cath Mitchell, Mrs Barbara Morrison, Mrs Jessie Morrow, Mrs Jennifer Nichols, Mrs Jan Phillips, Mr Jackie Pirie, Mr Ken Ross, Mrs Anne Russell, Mr Ian Russell, Mrs Fiona Salisbury, Mrs Anne Sellars, Mrs Muriel Smith, Mr Stewart Stevenson, Mr Hamish Sutherland, Mrs Lesley Sutherland, Mrs Frances Telford, Miss Jean Urie, Mrs Mary Whyte, Mrs Irene Woods, Mrs Ina Young, Mr Ian Yuill.

Members of Session from 29 July 2025: Ms Lorraine Armstrong, Mrs Pat Angus, Mrs Alison Hunter, Mr R Lindsay Lang, Mrs Myra Lang, Mr Colin Maxwell, Mr Iain Shaw

Members of Session now resigned : Mrs Shirley Stott – previously on sabbatical

Members of Kirk Session on Sabbatical - Mrs Elizabeth Boyce

Principal Office-bearers

Minister : Rev Hazel Shaw BA (Th) Session Clerk : Mrs Jan Phillips (from 24 February 2025) Mr Hamish Sutherland (to 24 February 2025) Church Treasurer : Mr Gavin Wilkie

Principal Office

82 Causeyside Street, Paisley PA1 1YP

Charity No : SC006718

Independent Examiner

Lauren Creighton FCCA c/o J Bruce Andrew & Co Ltd 21 Forbes Place, Paisley PA1 1UT

Bankers

Royal Bank of Scotland Paisley Chief Office, 1 Moncrieff Street, Paisley PA3 2AW

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Trustees’ Responsibilities in Relation to the Financial Statements

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose 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 Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity 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,

J Phillips, Session Clerk

Jan Phillips

Date 18[th] March 2026

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Paisley St George’s Church of Scotland

Independent Examiner’s Report to the Trustees of Paisley St George’s Year ended 31[st] December 2025

I report on the accounts of the charity for the year ended 31[st] December 2025 which are set out on pages 10 to 21.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as 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 includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning 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 examiner’s statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) have not been met, or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Lauren Creighton FCCA

21 Forbes Place, Paisley PA1 1UT

Lauren Creighton

Date: 18th March 2026

9

Paisley St George’s Church of Scotland

Statement of Financial Activities

Year ended 31st December 2025
Note
Income and endowments from:
Donations and legacies
1
Charitable activities
2
Other trading activities
3
Investments
4
Other
5
Total income
Expenditure on:
6
Raising funds
Charitable activities
Other
Total expenditure
Net income/(expenditure) before
gains and losses on investments
Net gains/(losses) on investments
Net income/(expenditure)
Transfers between Funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
15
Total funds carried forward		 Unrestricted
Funds
2025
£
124,320
5,718
6,661
1,349
39,173
177,221
358
168,246
68,823
237,427
(60,206)
0
(60,206)
69,989
9,783
42,873
52,656		 Restricted
Funds
2025
£
5,314
3,233
0
8,105
10,797
27,449
0
18,059
0
18,059
9,390
4,023
13,413
(69,894)
(56,481)
218,068
161,587		 Endow
ment
Funds
2025
£
0
0
0
95
0
95
0
0
0
0
95
0
95
(95)
0
2,157
2,157		 Total
2025
£
129,634
8,951
6,661
9,549
49,970
204,765
358
186,305
68,823
255,486
(50,721)
4,023
(46,698)
0
(46,698)
263,098
216,400		 Unrestricted
Funds
2024
£
114,017
2,229
8,104
2,180
26,096
152,626
364
156,204
13,966
170,534
(17,908)
0
(17,908)
3,077
(14,831)
57,704
42,873		 Restricted
Funds
2024
£
4,835
2,322
760
8,987
500
17,404
0
7,156
0
7,156
10,248
4,425
14,673
(2,966)
11,707
206,361
218,068		 Endow
ment
Funds
2024
£
0
0
0
111
0
111
0
0
0
0
111
0
111
(111)
0
2,157
2,157		 Total
2024
£
118,852
4,551
8,864
11,278
26,596
170,141
364
163,360
13,966
177,690
(7,549)
4,425
(3,124)
0
(3,124)
266,222
263,098

10

Paisley St George’s Church of Scotland

Balance Sheet

At 31[st] December 2025

Fixed Assets:
Tangible assets
Investments
Total Fixed Assets
Current Assets
Debtors
Cash at bank and in hand
Total Current Assets
Liabilities
Creditors falling due within one year
Net Current Assets
Creditors falling due after more
than one year
Net Assets
The funds of the charity:
Endowment funds
Restricted income funds
Unrestricted income funds
Total charity funds		 Note
9
10
11
12
15
15		 Total Funds 2025
£
0
55,350
55,350
14,766
153,992
168,758
7,708
161,050
0
216,400
2,157
161,587
52,656
216,400
216,400		 Prior Year 2024
£
0
51,327
51,327
14,173
206,236
220,409
8,638
211,771
0
263,098
2,157
218,068
42,873
263,098
263,098

The accounts were approved by the trustees on 18[th] March 2026 and signed on their behalf by:

Jan Phillips Session Clerk Gavin Wilkie Treasurer

11

Paisley St George’s Church of Scotland Year ended 31[st] December 2025

Accounting Policies

The principal accounting 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 preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities accounts (Scotland) Regulations 2006 (as amended)

Fund accounting

Funds are classified as either restricted funds or unrestricted funds, defined as follows.

Restricted funds are funds subject to specific requirements as 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 capital 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 funds are earmarked at the discretion 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.

Incoming resources

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Donated services 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 (FRS102) the general volunteer time of congregation members is not recognised.

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 services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised 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 reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Fixed Assets

The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church, halls and manse, vested in the Church of Scotland 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 Statement of Financial Activities in the period in which the liability arises.

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Paisley St George’s Church of Scotland Year ended 31[st] December 2025

All tangible fixed assets costing in excess of £5,000 having a value to the charity greater than one year, other than those acquired for specific purposes, are capitalised. Depreciation is provided on a straight-line basis to write off the cost or initial value, less residual value, of tangible fixed assets over their estimated useful lives,

Investments

Fixed asset investments are stated at market value 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 cost if purchased in the year.

Taxation

Paisley St George’s Church of Scotland is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT.

13

Paisley St George’s Church of Scotland

Notes forming part of the financial statements

For the year ended 31st December 2025
1.
Donations and Legacies
Offerings
Tax recovered on Gift Aid
Legacies
Value of donated goods
Other
2.
Income from charitable activities
Weddings and Funerals
Coffee mornings etc
Christmas Fayre
Special Effort
3.
Income from other trading
activities
Rent Received – hall lets
Other activities
4.
Investment Income
Dividends received
Deposit interest
5.
Other Income
Receipts from General Trustees
Grants
Other		 Unrestricted
Funds
2025
£
96,657
17,953
2,000
49
7,661
124,320
2,472
0
3,246
0
5,718
6,661
0
6,661
0
1,349
1,349
32,093
1,000
6,080
39,173
177,221		 Restricted
Funds
2025
£
4,854
0
0
0
460
5,314
0
3,233
0
0
3,233
0
0
0
1,086
7,019
8.105
0
2,400
8,397
10,797
27,449		 Endow
ment
Funds
2025
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
95
95
0
0
0
0
95		 Total
2025
£
101,511
17,953
2,000
49
8,121
129,634
2,472
3,233
3,246
0
8,951
6,661
0
6,661
1,086
8,463
9,549
32,093
3,400
14,477
49,970
204,765		 Unrestricted
Funds
2024
£
90,222
19,889
1,000
0
2,906
114,017
1,660
569
0
0
2,229
8,104
0
8,104
0
2,180
2,180
16,186
5,000
4,910
26,096
152,626		 Restricted
Funds
2024
£
2,756
0
0
0
2,079
4,835
0
0
0
2,322
2,322
0
760
760
1,086
7,901
8,987
0
500
0
500
17,404		 Endowment
Funds
2024
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
111
111
0
0
0
0
111		 Total
2024
£
92,978
19,889
1,000
0
4,985
118,852
1,660
569
0
2,322
4,551
8,104
760
8,864
1,086
10,192
11,278
16,186
5,500
4,910
26,596
170,141

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Paisley St George’s Church of Scotland

Notes forming part of the financial statements

For the year ended 31st December 2025
6.
Analysis of Expenditure
Raising Funds
Investment Manager’s Fees
Offering Envelopes
Charitable Activities
Giving to Grow Allocation
Presbytery Dues
Voluntary Additional Stipend
Minister’s Expenses
Ministerial Assistance - Locum
Pulpit Supply
Other salary costs
Fabric Repairs & Maintenance
Council Tax
Other Building Costs
Church Office Expenses
Organ & Music
Other Expenses
Other
Sanctuary renovation/Audio-visual
system		 Unrestricted
Funds
2025
£
0
358
358
69,253
1,871
0
5,366
0
200
14,357
29,790
3,958
27,041
4,058
926
11,426
168,246
68,823
237,427		 Restricted
Funds
2025
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
18,059
18,059
0
18,059		 Endowment
Funds
2025
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0		 Total
2025
£
0
358
358
69,253
1,871
0
5,366
0
200
14,357
29,790
3,958
27,041
4,058
926
29,485
186,305
68,823
255,486		 Unrestricted
Funds
2024
£
0
364
364
64,773
1,848
0
3,806
4,173
0
16,251
21,676
2,693
27,862
3,614
1,904
7,604
156,204
13,966
170,534		 Restricted
Funds
2024
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7,156
7,156
0
7,156		 Endowment
Funds
2024
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0		 Total
2024
£
0
364
364
64,773
1,848
0
3,806
4,173
0
16,251
21,676
2,693
27,862
3,614
1,904
14,760
163,360
13,966
177,690

Support costs have not been separately identified as the trustees consider there is only one charitable activity. Therefore, support costs relate wholly to that activity and have not been separately identified.

15

Notes forming part of the financial statements

for the year ended 31[st] December 2025

Notes forming part of the financial statements
for the year ended 31st December 2025
7.
Staff costs and numbers
Salaries and wages
Social security costs
Total
The average number of employees during the year w
Ministerial support
Administration
Music staff
Premises maintenance		 2025
£
14,357
0
14,357
as as follows:
2025
Number
0
0
1
1
2		 2024
£
16,251
0
16,251
2024
Number
0
0
1
2
3

No employee had employee benefits in excess of £50,000 (2024 nil)

All Church of Scotland congregations contribute 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. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year 2025 the minimum stipend was £32,433 and the maximum stipend (in the fifth and subsequent year) £39,856.

8. Trustee Remuneration and Related Party Transactions

During the period 14 trustees received reimbursement of expenses incurred totalling £19,615.

No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.

During the year a total of £35,901 was donated to the congregation by trustees

16

Notes forming part of the financial statements

for the year ended 31[st] December 2025

9. Tangible Fixed Assets

Previously we showed the value of the following Buildings 1) the cost price of the former manse building at Glasgow Road plus 2) the estimated value of the manse building at Hawick Avenue. As both Buildings are vested in the General Trustees of the Church of Scotland their value should not be shown in these accounts. The valuations have been removed.

Cost
At 1 January 2025
Additions
Disposals
At 31stDecember 2025
Accumulated Depreciation
At 1 January 2025
Charge for year
Eliminated on Disposals
At 31stDecember 2025
Net Book Value
At 31 December 2025
At 31 December 2024
Cost
At 1 January 2024
Additions
Disposals
At 31 December 2024
Accumulated Depreciation
At 1 January 2024
Charge for year
Eliminated on Disposals
At 31 December 2024
Net Book Value
At 31 December 2024
At 31 December 2023		 Buildings
£
0
0
0
0
0
0
0
0
0
0
Buildings
0
0
0
0
0
0
0
0
0
0		 Office
Equipment
£
0
0
0
0
0
0
0
0
0
0
Office
Equipment
0
0
0
0
0
0
0
0
0
0		 Total
£
0
0
0
0
0
0
0
0
0
0
Total
0
0
0
0
0
0
0
0
0
0

17

Notes forming part of the financial statements for the year ended 31[st] December 2025

10.
Investments
Market value at 1stJanuary
Unrealised gain / (loss) on investments
Market value at 31stDecember
Investments at cost
The following investments are held:
Church of Scotland Investor’s
Trust Growth Fund – 8,045 units
11.
Debtors
Gift Aid Tax Refund Due
Other (detail where material)
12.
Creditors
Accruals
Guides in Trust
Sunday Club coffee morning
13.
Analysis of Net Assets Among Funds
Fixed Assets
Investments
Current Assets
Current Liabilities
Net assets at 31 Dec 2025
Fixed Assets
Investments
Current Assets
Current Liabilities
Net assets at 31 Dec 2024
General
£
0
0
51,668
(4,224)
47,444
General
£
0
0
44,261
(5,054)
39,207		 Designated
£
0
0
5,212
0
5,212
Designated
£
0
0
3,736
(70)
3,666		 2025
£
51,327
4,023
55,350
33,789
2025
£
11,500
3,266
14,766
2025
£
4,224
3,484
0
7,708
Restricted
£
0
55,350
109,721
(3,484)
161,587
Restricted
£
0
51,327
170,255
(3,514)
218,068		 2024
£
46,902
4,425
51,327
33,789
2024
£
11,430
2,743
14,173
2024
£
4,066
3,484
1,088
8,638
Endowment
Total
£
£
0
0
0
55,350
2,157
168,758
0
(7,708)
2,157
216,400
Endowment
Total
£
£
0
0
0
51,327
2,157
220,409
0
(8,638)
2,157
263,098		 2024
£
46,902
4,425
51,327
33,789
2024
£
11,430
2,743
14,173
2024
£
4,066
3,484
1,088
8,638
Endowment
Total
£
£
0
0
0
55,350
2,157
168,758
0
(7,708)
2,157
216,400
Endowment
Total
£
£
0
0
0
51,327
2,157
220,409
0
(8,638)
2,157
263,098
2024
£
11,430
2,743
14,173
2024
£
4,066
3,484
1,088
8,638
Endowment
£
0
0
2,157
0
2,157
Endowment
£
0
0
2,157
0
2,157
216,400
Total
£
0
51,327
220,409
(8,638)
263,098

18

Notes forming part of the financial statements

for the year ended 31[st] December 2025

14. Volunteers

In common with all congregations of the Church of Scotland the congregation benefits from the contribution made by volunteers who give 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 much of the activity would be unable to continue were it not for the commitment shown.

15. Movements in Funds

Endowment funds
Baillie Cowan’s Bequest
Wills/Hamilton Bequest
Restricted funds
Fabric Funds - Mgt Gilmour Bqst
Robert Alexander Bequest
Benevolent Fund
Guild
Friendly Hour
Flower Fund
Men’s Breakfast Account
Summer Club
Social Account
Outreach Project
Connect Hub
Refugee Fund
Unrestricted funds
General Fund balance
Designated Eco Fund
Designated Sunday Café Account
Designated Organ Fund
Designated Youth Fund
Total funds		 At 1
January
2025
£
1,107
1,050
2,157
60,369
143,202
6,396
3,147
1,436
1,777
0
0
0
884
287
570
218,068
39,207
0
0
1,300
2,366
42,873
263,098		 Incoming
Resources
£
49
46
95
5,509
6,336
343
5,873
2,071
1,549
1,161
2,409
5,164
0
627
430
31,472
173,340
101
1,999
58
1,723
177,221
208,788		 Outgoing
Resources
£
0
0
0
(400)
0
(60)
(4,843)
(1,740)
(1,552)
(1,058)
(2,409)
(4,310)
0
(857)
(830)
(18,059)
(235,046)
0
(1,765)
(270)
(346)
(237,427)
(255,486)		 Transfers
£
(49)
(46)
(95)
(1,071)
(68,823)
0
0
0
0
0
0
0
0
0
0
(69,894)
69,943
0
0
0
46
69,989
0		 At 31
December
2025
£
1,107
1,050
2,157
64,407
80.715
6,679
4,177
1,767
1,774
103
0
854
884
57
170
161,587
47,444
101
234
1,088
3,789
52,656
216,400

19

Endowment funds
Baillie Cowan’s Bequest
Wills/Hamilton Bequest
Restricted funds
Fabric Fund
Benevolent Fund
Guild
Friendly Hour
Flower Fund
Outreach Project
Connect Hub
Refugee Fund
Unrestricted funds
General Fund balance
Designated Organ Fund
Designated Youth Fund
Total funds		 At 1
January
2024
£
1,107
1,050
2,157
193,140
6,081
2,688
1,686
1,718
1,048
0
0
206,361
53,804
1,236
2,664
57,704
266,222		 Incoming
Resources
£
57
54
111
13,397
315
4,467
1,345
1,399
0
306
600
21,829
152,424
64
138
152,626
174,566		 Outgoing
Resources
£
0
0
0
0
0
(4,008)
(1,595)
(1,340)
(164)
(19)
(30)
(7,156)
(170,044)
0
(490)
(170,534)
(177,690)		 Transfers
£
(57)
(54)
(111)
(2,966)
0
0
0
0
0
0
0
(2,966)
3,023
0
54
3,077
0		 At 31 Dec
2024
£
1,107
1,050
2,157
203,571
6,396
3,147
1,436
1,777
884
287
570
218,068
39,207
1,300
2,366
42,873
263,098

Purposes of Endowment Funds

Income from Baillie Cowan’s Bequest was for the provision of coal to needy persons on the Council ward for which Baillie Cowan served. As the revenue derived has reduced in real terms and the use of coal fallen away the income is put to general parish work.

Income from the Wills/Hamilton Bequest is to be used to provide the Sunday School with a specified sum and the balance is to go for general congregational purposes. The income has fallen to a low level so this is now placed in the Youth Fund.

Purposes of Restricted Funds

Fabric Funds: These are funds comprising donations made specifically for the maintenance of the fabric of the Church properties. It also includes the legacy from the estate of the late Robert Alexander for the maintenance and upkeep of the church building.

Benevolent Fund: This comprises funds set aside for distribution to people and organisations in need.

Guild Fund: This is a fund comprises fees and donations paid by Guild members and friends along with fund raising events to run Guild activities. It is administered separately from the main accounts.

Friendly Hour: This fund comprises donations and contributions from members and friends to create a social gathering and run entertainments and special events for older members of our community. It is administered separately from the main accounts.

Flower Fund: This is a fund to provide flowers for display during services of worship. This includes an externally held working fund.

20

Men’s Breakfast Account: Provides a social gathering for the men of the congregation and others over breakfast monthly. It is administered separately from the main accounts.

Summer Club: From a grant received from Renfrewshire Council provides social activities for children over the Summer months.

Social Account: Social events within the church are self-funded by members and managed in this Fund. It is administered separately from the main accounts.

The Outreach Project: Assists with projects within and out with the local community. A grant of £1,875 was received from Renfrewshire Council in 2022 to support this work.

Connect Hub: Supports church activities in the Outreach Centre and Glenburn area of Paisley. It is administered separately from the main accounts.

Refugee Fund: Supports work with refugees in Paisley and was funded by a grant of £500 from Faith in Community Scotland (Scottish Charity no.SC036787) plus a local donation.

Purposes of Designated Funds

Eco Fund: The Trustees have agreed to set aside funds for a review of environmental improvements with a view to achieving an Eco Award status from Eco-Congregation Scotland.

Sunday Café Account: Provides after Sunday service café and community. It is administered separately from the main accounts.

Organ Fund: The Trustees have set aside funds for the maintenance of the organ.

Youth Fund: The Trustees have set aside funds to support youth organisations associated with the Church.

16. Collections for Third Parties
Collections for Third Parties
Christian Aid
Renfrewshire Food Bank, part of charity no.SC001499
Crossbasket House
DEC Middle East
DEC Myanmar
Release International
McMillan Cancer Care
Adams House
Christians Against Poverty		 2025
£
777
20
250
0
227
767
1,030
290
310
3,671		 2024
£
596
0
0
169
0
0
1,262
196
0
2,223

21

APPENDIX

FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

CAPITAL ACCOUNT
Credit Balances held at 31 December at cost
Market Value of Balances at 31 December
REVENUE ACCOUNT
Credit Balance at 31 December
TEMPORARY ACCOUNT
Credit Balance at 31 December		 2025
2024
£
£
0
0
0
0
13,642
34,429
(3,045)
0

Notes

1. If any of the above lines do not apply to your congregation for both of the years being reported then they can be removed from the note.

2. The note only requires the year end figure for each year to be shown. Detailing the movements is not necessary but can be shown as additional disclosure if considered appropriate.

3. Capital and Revenue accounts are always credit balances but Temporary accounts can be either credit or debit balances. If a debit figure this should not be included as a liability but in most cases will be recouped from property sale proceeds in due course. If this situation applies it may be appropriate to include an explanatory statement as part of the note.

22