Carntyne and Cranhill P8ri8h Chur¢h Glasgow . Carntyne and Cranhill Parish Church of Scotland RECEIPTS AND PAYMENTS ACCOUNTS Year Ended 31 December 2025 Congregation No: 161070 Cbarity No: SC006729 Coryregalion 160910 SC 006729 Carntyne and Cranhill Pa￿h Church Trustees, Annual Report Year ended 31 Deeember 2025 The trustees present the annual re￿rt and accounts for Carntyne and Cranhill Parish Church (SC006729) for the year ended 31 December 2025. Reference and Administrntive InforniatiOD Charity Name: Carntyne and Cranhill PaTish Church of Scotland Charity Registration Numi*r: SC006729 Congregation Reference No: 161070 Contact Ad(Iress'. Mr Robert Fernie 358 Carntynehall Rd Carntyne Glasgow G32 6LW Trustees - Kirk Suqion Dr Jan¢t Martin May Fawns Carolyn McGrath Catherine Smillie Gary Lappin Robert Fernie Peter McKay Julie Bell Gwen Robison Karen Scott Karen Skillen Tommy McKay Amy Miskimmin-Logan( Ordained 5th October 2025) James Little (Ordained 5th October 2025) Fiona Craig (Ordained 5th October 2025) Rev Rhona McDona]d Principal OffiCe-b￿rerS MRnister: Rev. Rhona McDonald Session Clerk: Mrs May Fawns Church Treasurer: Mr Robert Fernie Independent Examiner Kristina Bowie FCCA 18 Ledi Rd. GE&sgow G43 2AJ Banker Virgin Money 47 Main St Congreg¥tion 160910 SC 006729 Carntyne and Cranhill Pan8h Church Truste￿, Annual Report Year ¢Hded 31 De¢tmber 2ft25 Struet anee and Mana The Church is administere4J acwrdance witb the temis of the Deed of ConstitutiOD (Unitary Forn]). Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the chU￿h and are th0￿￿ from those memlvs of the churcb ￿ are co￿￿1dered to have the appropriate gifts and skills. ional Slrnelure The Kirk SessioT4 wbith meets eight tim¢5 a year. is rtsw)Dsible for Spiritu￿ aDd fJj)anCi￿ affairs of the congr¢gation. In 2025, the Kirk Session sel up the following 5 committees, who TetK)rt into the Kirk Session. Fabric. Finance, missio￿ Outreach and Com[nunicaÉio￿ Worship and P&8torai and Church family. They are The Churth of ScotIand is Trinitsrian iu Reforn*d in tradition and Presbykn jn w)lity. Iloxi515 to glorify G(Kl and to work foT the advancement of Christ's Kingdom throughout the world. As a national churcl it acknowledges a distinctive call and duty to bring the Ordinanc￿ of religion to the people in every parish of Scotland through a tettAtoriaJ ministy. It co￿operat¢S with oth¢r ChurC1￿S in vwious ecumenical bodi¢s ID Scotland and b¢yond. A scrvice ofwot¥bip 15 held exh Sll￿ mori￿ The cbildren join with the athths dwing the seThice, following tim¢ together for th¢ir own activities. On some Sundays during the year, principally at the major Christi8n festivals, all ages remaiD together throughout the servi stsrt in 2026 on Plwe 2 of the Ptojcct covering the of the interior of the buildin8. AehievemeDts and Perforn)an¢e AIt¢Ddauce al SU￿1&Y woThhip is in the Jegion of 60. includitig a number of cbildren. About 99 under.17's attend the various unifornwl orytinisations (Girl Guide Movement and Boys. Brigade) and there are approximafrly 30 atte￿)￿ the Parents and Toddjus Group. The 'Young at Heart. group has 14 m¢mbers and 12 attend the Lunch Club. The Walking Group has 4 regular attendees with others walking occasionally and the Film Club has an attendance of l (kl 5 each wttk. The Ladicg, Club aPpTh￿ 20 memkn a￿{ the MeD'S Club a￿ul 23 The Growng Togeth¢r Gr0￿p has a regular attend￿ of about 12 people. mornings and evening social event4 the allellda￿e v8ri¢s from 40. 1(Kl. The Community Café serves an aveTrge of 45 Custo￿ pex weeL Congregatrort 160910 SC 006729 carnty￿ and Cranhill Parish ChuKh Trustees, ADnual Report (conL) Year ended 31 Deeember 2025 Financial Review On an ongoing b&si& the principal source of regular income is from donations gtven on a weekly or monthly b&sis from members and adberents by offerin8 envelopes or standing order. This income of £31,839 was an increase of 80/0 against 2024. Income from use of the Halls drnpI￿ by I￿/¢ ag8iTrSt 2024 to £16,461 due to the end of a let. We had one off donations in the year of £5.211 to our General Fund and a legacy of £11,069. Social events were held in June and December 8nd we received some donations for the Refurbisbment Fund over the year. G¢Deral Expenditure was up on 2024 by 60/0 to £84,403. The Refithishment Funds included a Grant of £106.(K)O from The Benefact T￿￿t At 31" December 2025 our Total Reserves were £105,056 v £81,118 in 2024 and we continued to raise funds for other charities such as the Lodging House Mission and Christian Aid and supExirt our Missionary Parther. with special collections at v￿louS times of the year (note 7). Reserves Poll It is the Trustees, EM)licy to hold rescrves of lkn¥een three- and four-months, expenditure including designat¢d funds. We plan to continue saving for our future building work whilst reviewing our Reserves Policy annudly. At the year end the Church held unrestricted funds of £12,803 and £92253 of restricted fund4 which have been provided for the putposes sp¢cifJed in Note 2. Statement of Trustees, Responsibilities The members of the Kirk Session must prepare financial statements. which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records, Whic￿ on requesL must reflect the financial position of the Church at that time. This must be done to ensure that the fin8nci81 statements comply with th¢ Charities and Trustee Investment (Scotland) Act 2005. the Charities Accounts (Scotland) Regulations 2(M)6(&s amended) and the Regulations Anent Congr¢gationai Finance approved by the General Assembly of the Church of Scotland in 2016. They ar¢ also responsible for safeguarding the assets of the Church and musl tske re&sonable steps for the prevention an(Vor detection of fraud and other irre8ularities. Approved by the Trustees and signed on their behalf. May F8wnJ Session Clerk Congregation 160910 SC 006729 C8rntrT.e ?-,.cf C..anhill Carntyne and CrAnhill Parish Church SC IM)6729 Indep¢Ddent Examiner'8 Report to tbe Trn&tees of Carntyne and CrAnbm Chureh I ye￿rt on the accoutts of the clwity for th¢ year ended 31° De£embcr 2025. which sel out on pages 7 10 13. The charity's trustees are r¢sponsibl¢ for the preparation of the acLx)unts in accorthce wftth the tern￿ of the Charities and Trustee investtnent (Scotland} Act 21x15 and the ChaTities Accounts (S¢otland} Regulations 2006 &8 amended). Th¢ charity trustees CODsid¢r that the audit requir¢DKnt of Regulatton l O(1 ) (d) of the Arxounts Regulations does not apply. It is my responsibility to examine the a￿Unts as required under 5￿tion 44(1) (c) of the Act and to slate whether matters have wme lo my attenti BaBiJ of independent ¢xaminer'8 Blatement My examI￿On is carried out in accordance with Regulation 11 of the Cb￿ltieS Ac￿llnts (Scotland) Regulations 2(kn {&8 ameth) An eXam￿tiOn includes a r¢view of the accounting Tecords kept by the charity and a corn￿780n of the accounts pr¢sented with those records. It also includes consideration of any unusual item3 or disclosures in the accounts and seeks explanations from the tr￿￿teeS concerning any such matters. The procedures undertak¢n do not provide all the evide￿* would be required in an audiL a￿5 coDseq￿ltIY I do not express an audit opinion on the view giv¢n by the xcounts. Independent examlner'# it*temen¢ n the cours¢ of my examination, no matter has come lo my attention to keep accounting records in accordance with Section 4411) (a) of th¢ 2W5 Act and Regulation 4 of the 2006 Accounts RegUl￿lOnS (OS 8mended), and to prepar¢ aC￿￿￿ts which ¥cord with the accounting records aThl comply with Regulation 9 of the 2(K)6 (as amended) Accounts Regulations have not been meL or 2. To whicl in my Opinio￿ altenlion slM)uld be drawn to enable a prow of th¢ accounts to be Name: Kristi￿ Bowie FCCA Address: 18 L¢di W Glasgow G43 2AJ Signed: Corvjregatyon 160910 SC 008729 C$rntyne and Cranhill Parfsh ChuT£h Carll ne and Cranhill Parish Church Recei tsandPa ments Account Year ended 31 December 2025 Unrestrieted Restricted FuDds Fund8 2025 2025 Totvdl 2025 Total 2024 ei Note Donations 51.142 11.068 5.493 16.461 6.987 58.129 53.455 Legacies A¢tivities for G¢neratin8 Funds Use of Premises 5,493 16.461 2.502 18,456 Bank & Deposit inter&qt Investment income 769 769 768 Insurance Ctairns her organi￿lOn5 Income Income for Fabric Fund. 1.683 2284 3,967 2,770 Fron) Charitsble activities Consolidated Fabric Revenue Fund Consolidated Fa￿1¢ Capital Gr4nts 233 233 231 7.889 7,889 22J04 23.519 11.830 250 116.138 116,388 Total Recei 220 97 135 835 ments Costs of generating fuDds CharltAble %ctivities GovernAnce costs 179 197.497 250 224 99275 250 145,487 230 Total Pa ments 98 Ex¢ess of Receipts over Payments for the year before transfer5 Transfer {4.716) 27.187 (1.5￿> 22.471 (10.106) Excess of Re¢¢ipts over Payments for tbe year 3316 Congrégation 1e0910 SC 006720 C8rntype at7d Crydnhill Partsh ChL'rh Carn e and Cranbill Parish Church Statement of Balances At 31 Deeember 2025 unrestrict￿ Restriete41 Funds Funds Total 2025 Tot*1 2024 Note Bank & De sit BalaDce8 Bank & d¢posit balantts. brought f(rward (10.088) 67.502 57.414 67.J20 Movement in year. Exce&8 of Rec¢ipts over Payments for the year (3216) 25.687 22,471 (10.106 Bank & dep)sil balances carried forward IDvestments at market value (Cost £13.662) These investrnents forni the majority of our reserve ￿nd Assels 16/1 Gift Aid Receivable 6.150 Liabilities The accounls were approved by th¢ Kirk Session on 3rd Febnwy 2026 For and on behalf of the Kirk Session and FiDan¢ial Board S&¥$ion Clerk Tr¢48urer Congregation 160910 SC 006725 Carntyne and CrsnhI￿ Parfsh Churth Notes forniing part of the A¢¢ovnts. For the year ended 31 De¢ember 2025 l. Basis of AccouDting These accounts have been prepared on the Receipts & Payments IBsis in accordance with the Cliarities & Tn￿tee Investment (Scotland) Act 2005. the ChaTities Accounts (Scotland) Regulations 2006 (as amendoj) and the Regulations anent Congregational Finance approved by the General A&sembly of the Church of Scotland in 2016. 2. Movements in Fund (Ineludes Investments) At l tnve8tment GaiD At 31 Dee 2025 2025 Receipts PgymeDts Transfers UDre8trl¢ted funds General Fund 84,416 8.656 (84,403) 115.076) (13) Designated Fabric Fund Designated Reserve fund Designated Explorers Fund Designated Cofftt Servi¢¢ Fund 2,770 11232 552 1,350 9.959 558 (1.804) 531 233 {227) 531 Re8trieted ￿lld8 Mens. Club Fund 527 1230 1.053 (730) (9) (500) (i.(w) 527 Ladies. Club F￿d Flower Fund Transwff Fund Benevolent Fund Tape Ministy/Sound System Refurt*ishment Fund Young at Heart Fund Youth Fund 35 767 79 767 5.554 5.554 893 344 47.823 7.534 814 106J83 16,736 {84.869) (12.488) (124) 936 70273 11,782 690 Sa¢ramentsl Furnishin85 Outreach Fund 380 1900 98 936 Total fund• 105 056 Congregatton 1e0910 SC 00672G C8rfttyne and Cr¥n￿lI1 Parish c￿J￿rt. Notes forming part of the Aecount& For the year ended 31 Deeember 2025 s of Unrestricted Funds Fabri¢ FRad: The TTUSt¢¢s have set &side fuads fir the maintenance of the chU￿b FffOFW. Coffee Service Fund: This is fvnded by donations for the provision of coffee. and biscuits after worship or at meetings ¢t¢. After expense4 th￿¢ fillmls ate traDsferrnl to the Church's Genornl Fund to help with everyday ¢xpenses. ExploTeTh (Suaday FN*l: This is a to enable the children attending ExplomB to ¢xplore and engage oses f R Stricted F M*n'• •nd ￿110# Cl#b: These funds CLMllWiS¢ the trans￿￿ UDd¢rtaken by the MeD'S and Ladie8 wps which provide swial and recreati(￿￿1 activitieg for tKople in the Chur¢h Ind the Community. Flower Fud: This is a fimd to wovide fknvers for display dvring stiv1￿5 of worship. After worship, they are distributed to peopl¢ in the community who are ill or have been brnved. Trauport Fand: For maintenatte and c(tsts of the Church Min1h￿ which is u8&t to tTrn5POrt people to church s¢rvices and social activities. e4evokmt Fuftd: Donatil￿s to this fund aTe giv¢¥] •t Communi(m 8efvices. The mial￿tr is re4x)wible for distributing amounts from it at her discretion to help those in need. Tydpe Minmtry I Souxd S)Ttem is for maintenance of tl* sound syth ¢nthliD8 better wovision of rrfordings of the Worship services for those who are houselx)und. Refurbi#kniut Fund: This is a fund set &8ide for the refurbishment of the churth buildinB into a multi purp)se space. This will include the provision of disabld access and &cessible toilets in the buildings to comply with ¢urrent legislatio Ageiffjg Well Projttt: This is a 8overnment Initi￿1Ve fund￿ by Glasgow City ResknPi￿ Care Partswship. Its PuT￿)st is to reduce Isol￿10￿ impyove ￿lalISatIon of older pwple in the community. Youth Fujd: Comprises of in(xMne raised from s(￿e events and by ¢hildreA and youn8 p￿Ie from the various organisations. It is used to benefit young peopk in the church and ¢(￿u￿￿. SaCr￿￿•t￿l Furntsliug Fuad: To pmvide new C(KnmuniLM tablecloth and Oth￿ furnishings when refiwbishment of th¢ church is e4)mpleted. Outreach Fuad: To pmvide an outreKh progrnnme as part of our Refurbishment PrOj￿t 8nd the creation of a Community Hub io Congreqatian Y60910 SC 006729 Cgmtyne and Cranhill Parp8h Church Notes fornikng part of tbe Aeeounts. For the ear ended 31 December 2025 Total 2024 2025 2025 2025 3. Anatysls of DoDatioDs WFO Sth¢m¢ (non&ift Aid) Gift Aid Donations Tax Re¢overed on Gift Aid t%)nati 15.5( 16.335 5J71 6.584 5248 15.504 16J35 5.571 6,584 12235 14,673 14,801 4.879 5.IK16 13.526 570 Ordinary Offerings (0￿1 Pla*) Other Off¢riog& Donations Donati￿$ via Minister 6,987 Anatysts of P•ym¢Jbts Costs of 8eneratlDg fundi Offering envelopes 179 179 224 179 179 224 Ch4rlt*blt *¢¢lvltk> Giving to Grow Presbylery Dues Ministerfs Expenses MDS Expenses Pulpit Supply Other staff Costs Repiry & Maint¢nan Heatin¥ and Lighting Insuranc£ and Court¢il Tax Other Buildings l Ground5 Costs Equipment Churth Office Expenses Organisationi Expenses Flower costs 38.332 2.393 1,430 38,332 2J93 1.430 39,876 5,529 463 3.082 7.655 14,073 9,523 5.659 41,802 912 8.690 11.412 17.462 7.057 87.678 829 11.412 17.462 7.057 1808 829 84.870 5.368 227 5,368 3,481 1245 12 739 Youth Fund Expen A8ein8 Well Expenses Fund expe 124 124 12.489 12.489 7.688 75 197 497 Governance costs Independent examiner's fe 250 250 230 98222 li Congregation 160910 SC 006729 Camtyne 8nd Cr2nttiil Pa[￿h Chur¢h Notes forniiDg part of the A¢¢fyunt& For the year ended 31 December 2025 Trn8tee RemuneratioD and Reknted Party Tr*n8*etioms During the yeor Mrs G Robisoo Tn￿, receiv￿ £3.600 for cleaning services Mr Craig Fawns. son of a trusttt. received £6,791 via bis company for r¢pairs and n)aintenan¢e to the churc14 hall, grounds, and refithishment of the MaDse and Rev. R Mwdonald reLy1v￿ £1,430 for ministy expenses. Mlnister'8 Stipend All Church of Scotland congregations contribute to the NationaI Sti￿ld Fund which bears the costs of all ministers, stipends and employefs contributions for national insurance, pension and hO￿sIng and loan fill￿. Ministers, stip¢n(ts are paid in accordance with the national stipend scale, which is ￿lated to years of service. For the year under review the minimum st1p￿d w&$ £32,433 and th¢ nwimum Sti￿ (in th¢ 5th and subsequent years) £39.856. 2025 2024 7. Collections for Third Parties Christian Aid (Scotland) Lodging House Mission Missionary Parther 425 825 367 415 345 Summary of Investments Gain on Mvat 111125 Purchases. DiS￿)saIs. Rcvaluation 31112125 COSIT Growth Fund COSI'I. Income Fund 15,631 1225 241 16,856 Total 12 Congregation 160910 SC 006729 Carntyne and CranhiS1 Paiish Church APPENDIX UNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES ABRIC FUND CAPITAL ACCOUNT 2025 2024 Credit Balances held at i Janw at o)sL 264.909 288,496 Church Refurbisl)ment Feasibility Study Sale of Cratthill Manse (23,587} 224.081 Credit Balances held at 3151 December at Cost 488 990 264.909 M•*et Value of Balances at 31 December 480717 cco Credit Balance ai 31 December 13 23 8,039 TEMPO UND Debit Balaw at 31" Decemkr 717 13 Congregalion 160910 SC 00672¢