GIFFNOCK SOUTH PARISH CHURCH Of SCOTLAND TRUSTEES ANNUAL REPORT And CONGREGATIONAL ACCOUNTS Year ended 31 December 2025 *p. Congregation number: 160861 Charity number: SC007807
Trustees Annual Report of Giffnock South Parish Church of Scotland 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 accordan with the accounting policies set out on page 10 of 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 accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 20191. Objectives The Church of Scotland is Trinitarian in doctrine. reformed in tradition and Presbylerian in polity. It exists to glorify God and to work for the advanment 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. Activities, Achievements and Performance The Presbytery Mission Plan has again taken up much time and energy throughout 2025. However, by the end of the year there was agreement that Giffnock SoLAh would be the principal place of worship and form a union with Thornliebank Parish Church with their building being retained as a Mission Hub and deferred union with Giffnock, the Park on the retirement or demission of their minister. Our membership currently sits at 457 members. and our minister conducted 23 funerals, 1 wedding and 3 baptisms throughout 2025. Special services this year included Harvest Thanksgiving, Remembrance Sunday, Sunday School Nativity, Christingle and Watchnight services on Christmas Eve. Midweek Advent and Lent services were also held with an average attendance of 16. Communion serViS were held on the first Sunday in February. second Sunday in May, the first Sunday in October and the first Sunday in Advent. Cluster services were held in Giffnock South in May. Park Church in September and a Nine lessons and Carols service in Thornliebank in December. The Moderator of the General Assembly, Rt Rev Rosie Frew returned to Giffnock South to lead us in worship on Sunday 12th October and present elders, long Servi rtIficates. This was her first time back in the church since she moved with her parents to Linlithgow at the age of 15. The congregation presented Rosie with a framed artist's sketch of our Church building. We are fortunate to still have children attending Sunday School every fortnight and their attendance in Church brings energy and enthusiasm to our se1$. Richard Scholfield resigned as our organist and choir master in September 2025, and in November 2025 we welcomed Christina Martin as our new organist and choir leader. Christina has settled in well and has already built a good rapport with the Choir. The Nurturing Faith Group continue to send out a monthly prayer list to those in the Prayer Circle. This list is updated every month by Morag Stephen and includes not only the needs of our own congregation but encourages prayer for our community, the wider Church, and our world. We participated in the 24n week of prayer by hosting a Prayer Room on 3rd September from 9.00am to 9.00pm. Six prayer stations were set up in the West Transept and those who came along found it very moving. Zoom meetings to discuss the sermon took place over 6 weeks from the beginning of March 2025 and again from the beginning of October 2025 which generated some thought provoking and challenging discussion.
A new in person discussion group. Faith Matters. stsrted in October 2025. This group meets on the first Wednesday of the month to give people the opportunity to discuss their faith in a friendly and supportive environment. The Men's lunch continues to meet every month in Loks Bar and Grill with an average of 14 attending. We hosted a stunning Art Exhibition -"Drawn to Imperfection. by Dave Nevard for a week in October. The exhibition comprised a series of 21 large scale contemporary portraits of characters from the Bible. This attracted over 200 visitors, many of whom had never been inside our Church sanctuary. Sing Well meets on the second Wednesday of every month and provides an opportunity for those who love music to enjoy community singing and a cup of tea and a blether. In Hamiony Choir continues to thrive with concerts in June and December well supported and appreciated. The summer cOnrt raised £4786 for Alzheimer's Scotland, and the Christmas cOnrt raised over £6500 for the Prince & Princess of Wales hospi. The Sunshine Café, relocated from Giffnock URC to Giffnock South in September. The café is open to all and provides a lunch of soup and sandwiches, followed by games and music. The church continues to support Kwenderana wtth money raised from the after-ServI tealcoffee donations during the months of July and August. The Church charity this year was the Glasgow Care Foundation and the annual quiz night raised £1500 for this charity whose main aim is to alleviate poverty in Glasgow The Lodging House Mission is supported by offerings from our Watchnight and Christmas Day ServIs and donations from our Harvest Thanksgiving Service and Easter Eggs during Lent. Several of our members contributed to the Glasgow Close Knit project along with other congregations within Glasgow Presbytery. Thousands of squares were sewn together into hundreds of blankets and distributed through the Lodging House Mission to people experiencing homelessness and isolation throughout the city. Christian Aid collections were again ably organised in May 2025 by Maryory Grimmond. The twinning arrangement with Pollokshaws Parish Church continues with support from members of Giffnock South and our church administrator prepares and prints their weekly order of service. We were very saddened at the news of a fire which destroyed their sanctuary and continue to hold them in our prayers and welcome them to any of our services. Our members continue to provide support for the Food bank at Camwadric Parish church with food being delivered to them every week by a small team of dedicated helpers. Our Safeguarding Co-ordinator, Marion Smith continues to work hard to ensure all our employees, volunteers and trustees are PVG checked and appropriately trained. The Fabric Group continues to benefit from the investrnent in recent years in the renewal of leadwork to the roof of the church, the heating system and insulation works, and can now concentrate on nomial Maintenan of facilities to ensure that our church buildings are kept in a welcoming, warm and safe place for all. Towards the end of 2025 the East transept pews were removed and a beautiful space has been created that mirrors the West transept and will allow us to use both spaces more creatively for days of prayer, exhibitions and small services. A small group of church members meet on Tuesday morning to maintain our gardens which are admired and appreciated by members and visitors alike. We are hugely indebted to our Finan Team both for their skill and commitment in dealing with all the financial matters within our church. Reappraisal took pla this year in November and again packs were posted out and returned to lain Grimmond, our Treasurer. We were delighted that we received gifts of
£14,090 to which was added over £3.000 in Gift Aid tax reclaimed. We are deeply grateful to all our members who contributed in what has been another difficult and challenging year for all of us. We are grateful to our new cleanerlcaretaker Billy Jukes who looks after our Church and halls, so well and ensures that everything is set up for all our hall users. Finally, we cannot forget the hard work of our Church administrator, Anne-marie Marks who keeps on top of all our administration. hall letting agreements. advertising and many other tasks. Risk Management The Fabric and Stewardship & Finance Groups are jointly managing the risks associated with the funding of the congregation's commitments to the maintenance of buildings and to the wider church. Regulatory Complian is monitored by maintaining and reviewing a compliance log and addressing any issues which arise. Investment Policy Investments have been placed with the three funds of the Church of Scotland Investors Trust and these are regularly reviewed by the Stewardship & Finance Group to ensure the best overall return. The performance of the funds during 2025 against the benchmarks agreed with the fund managers was: Deposit Fund (a cash fund for short-term investment) - the average interest paid on deposits was 4.20/0 matching average UK Base Rate of 4.2L/Io. Income Fund (a predominantly fixed interest-based fund)- the unit Pri rose by 3.00/0 in 2025. Growth Fund (a predominantly equty-based fund)- the unit price rose by 7.8 % in 2025. Financial Review The principal Sour of income continues to be from regular offerings, and a sucSsful annual Reappraisal which is implemented in November. This seeks from members a lump sum donation and a commitment to review and. if appropriate. increase regular annual giving. The lump sum contribution as in prior years has been allocated to General Income to cover ongoing costs. The congregation has again responded generously this year with £14,090 being donated, plus Gift Aid tax recovered. which is a very commendable result. Regular offerings in 2025, including Reappraisal and Gift Aid tax, tolalled £126,883 compared with £137,317 in 2024. Income from hall rentals rose to £31,863 compared to £31,178 in 2024 and the rental reiVed from the former Church offir'S house was steady at £8,727. We were most grateful to receive 0 legacies totalling £14,500. £13,000 of which is to upgrade the Winton Hall. Unrestricted expenditure in 2025 was £186.846 (2024 - £182,544) with no major fabric repairs required, but £5,578 was spent on the removal of the pews from the East transept. Our Giving to Grow contribution to the national church to cover the costs of ministry and other work was £92.254 (2024 - £86,121). Salary costs fell from £34,352 to £29,181, with fewer hours being worked by the new caretaker. The result was a deficit of £10,945 in unrestricted funds against a budgeted deficit of £5,948. After adjusting for unrealised investment gains of £12,969, total funds increased from £750,786 to £760,233, comprising unrestricted funds of £97.073 and restricted funds of £663.160. Reserves Policy It is the Trustees, policy lo hold unrestricted reserves of at least 6 months, ordinary income. The total of the General Fund and the Legacy Fund of £113,596 at the yearend equated to 6.8 months. Reserves held in all funds at 31 December 2025 are as detailed in the notes to the Accounts.
Reference and Administrative Inforniation Structure, Governance and Management Governing Document The Church is administered in accordance with the terms of the Unitary Constitution. Recruitment and Appointment of Trustees Members of the Kirk Session are the charity trustees. The Kirk 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 elected by the congregation and inducted by Presbytery. Organisational Structure The Kirk Session meets formally five times during the year and receives reports from conveners of the Action Groups on all relevant issues. Charity Name.. Charity Registration Number.. Congregation Reference No.. Contact Address: Giffnock South Parish Church of Scotland SC007807 160861 The Church Office 2 Greenhill Avenue Giffnock Glasgow G46 6QX Principal Office-bearers Minister-. Rev Catherine Beattie BDMin - appointed 11.04.11 Session Clerk.. Alison Fenton Church Treasurer: lain Grimmond Independent Examiner Bankers Alistair Smith CA 26 Slewart Drive Glasgow G76 7EZ Bank of Scotland Trustees Mlnister: Rev Catherine Beattie BDMin - appointed 11 April 2011 Kirk Session AppURes'dEE EIE Nov 25 Alastair Foffesler Res'd Nov 25 Kathy Fitzgerahj Aan Gray Chrisbne Gray AppURes'dlEE AppVRes'dlEE Duncan Allan asdair Beaton Clive Bell Helen Black Douglas Smith Marion Smith David Steel Elaine Steel
Bob Jim Hugh Elaine Brk2n Caiol Eileen Colin Kirsly Iliarn Alison Bryce Cameion Campbell Clorke C(Khfan . Cochran Crawford Devly) Duncan Dunbar Fenton lain Glimm01 Harvey HolLind Houslon Jthnst( Kerr Maclnlosh Mil¢hell Murray Rao Snwlh steven PAorag Steven Lisbèlh Taylor Elspelh Tumbull sabbatal Aw 24 Colin Watson Graerr Whyle Brenda Iliams David Wilson Primr05e Young Avril Diane Mora Ronn R'd Mjv 25 Sandra Lorna Myra Alan Res'd Nov 25 Ros'd Nov 25 Appl- Appointed Res'd- Reslgned Emerllus Eldei- EE Trustees, Annual Roport Year ended 31 December 2025 Trusteos, Responsibilities in Relation to the Financial Statements The charity trustees are responsible for preparing a trustees, annual report and financial slatements in accordance with applicable law and United Kingdom Accounting Slandards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Scolland requires the charity trustees to prepare financial statements for each year which show a true and fairviewoflhe state ofaffairs ofthe charity and of the incoming resources and application of resources. of the charity for that period. In preparing the financial slatements. the trustees are required to: select suitable accounting policies and then apply them consistentty: obsenie the method and prInpIeS in the applicable Charities SORP., make judgements and estimates that are reasonable and prudent- slate whether applicable accounting standards and stalefflents of recommended practi have been followed, subject to any departures disclosed and explained in the financial statements. prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in operational existence. The trustees are responsible for keeping proper accounling 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 (Scolland) Regulations 2[ {as amended). They are also responsible for safeguarding Ihe assets of the charity and hence for taking reasonable steps for the prevenlK)n and detection of fraud and other irregularilies. The twstees are responsible for Ihe maintenance and integrity of the charity and financial information on the congregation's website. Legislation in the United Kingdom governing the preparalion and dissemination of financial statements may differ from legislation in other jurisdictions. Approved by the Trustees and signed on their behalf. Alison Fenton, Session Clerk Dale.. Id T[EoZQ
Giffnock South Parish Church of Scotland SC007807 Independent Examlner's Report to the Trustees of Giffnock South Parish Church I report on the accounts of the charity for the year ended 31st December 2025 which are set out on following pages 8 to 14. Respective responsibilitios of trustees and examiner The charity's trustees are responsible for the prepatiOn of the accounts in accordance wrth the terms of the Charities and Trustee Investment {Scolland} Act 2005 and the Charities Accounts (Scolland) Regulations 2006 (as amended). The charity tmstees consider that the audit requirement ol Regulation 10 (1) la) lo (cl of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as reguired under section 44{1 } {c) of the AGI and to stale whelher pariicular matters have come to my attention. Basis of Independent Examinerfs statement My examination is carried out in accordance with Regulation 11 of the 2006 Charities Accounts (Scotlandl Regulations 2006 (as amended). An examination includes a review of the accounting record5 kepl by the charity and a comparison of the accounts piesented wilh those records. It also includes consideration of any unusual iteffls Of disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence Ihal would be required in an audit and consequently I do not express an audit ()pinion 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 Ihat in any material respect the iequiremenls: To keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of2006 Accounts Regulations ias amended). and To prepare accounts which accord wilh the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) have not been mel. or 2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached Alistair Smith CA 26 Stewart Drive Glasgow G76 7EZ Date
Giffnock South Parish Church Statement of Financial Activities Year ended 31 December 2025 Unrestricted Restrfcted Ire$Erkled Aestrk*ed Funds Funds Tal Funds Funds Total 2024 ZOZ4 2024 kncome from.. Donatlons and le8a£les Charitable a£tivitie5 WLYSding5 and lunera15 Other tradln8aC¢i¥iDes hall rthts Church House- rental &383 13.1Ml 14L383 L3XI 3L863 &727 656 158.567 1300 31.178 818 158,567 1,3 31.178 31.W)3 &727 8AL8 6,273 Inve5trnents 6.273 170.323 199,863 6,273 206,136 Rai5ingfund5- FWO envelopes Charitsbleatbvities 138 138 6.656 182.406 6,273 188,679 14502 182544 6.273 188317 14et InLomellexpendlturel before iaknson investment$ 116.5231 13.5231 17.319 17319 Gain/lLossl on saleof investrnts GainllLos51 on revaluation of investments 11970 970 13,191 13,191 Net lncomellLendttreI 116.5231 9,447 17.319 13,191 30,510 TrSfer5 Between Fd$ 14et movement kn fvnds 116,5231 25,970 9,447 17319 13,191 30,510 Remndllatlon of fund5: Totsl lund5 broht fonvwd 113,5% 637, 750.786 96.277 623,999 720,276 97,073 663,ffi0 7.233 113,596 637,190 750,786
Giffnock South Parish Church Balance Sheet at 31 December 2025 2025 2024 Note FIMed Assets Herrtable pfowrlv InVlmen[S 498.673 2fA.504 707.177 4911.673 195,534 694,207 Current Assets Debtors 11,943 49,020 60.963 12.498 Lash on dep0511 and Dt bank 53,640 66,138 Current Ilablliile5 Creditors lalling due wiihin oneyear 7,907 9,559 Net Currenl Asseis 53A)56 56,579 Net Assets 760,233 750,786 The fund5 of the ¢harllY Unrestrlcted Funds io General funds 20,364 76.709 32,1109 80.787 Deslgnaled Ivnds 97.073 113,596 Restrlcted Funds io 663,160 637,190 Total Funds 760,233 7SO.786 The accounts were approved by Ihe Kirk Sesslon on 18th Marth 2026 For and on behallol ihe Klrk session Alison Fenton Ses4on Clerk lain W Grimmond Treasurer
Giffnock South Parish Church Accounting Policies The principal accounting policies, which have been applied consistently in the current and preceding years in dealing with items which are considered material to the accounts except for the treatment of the Manse. are sel out below. With regard to Ihe Manse. this is included at cost including refurbishment expenditure Sin acquisition. As it was acquired in late 2009, it was considered nerlher neSary nor relevant to revalLtre it. The revised accounting policy with respect to Heritable Property is detailed below. Basis of preparation The financial statements have been prepared in accordan wth Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standards applicable in the UK and Republic of Ireland {FRS102) effective from 1 January 2019 and the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS102), the Charities and Trustee Investment (Scotlandl 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 foll0v. 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 wrthin the wider objects of the charrty. Unrestricted funds are expendable al the discretion of the Irustees 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. Going Concern The Trustees consider that there are no material uncerlainties about the ability of the congregation to continue for the foreseeable lulure, and therefore have adopted the going concem basis in preparing these accounts. Incoming resources All donations and gifts are included within incoming resources under either unrestricted or restricted funds according to the terms under which the donation is made and when the amounl can be quantified with reasonable certainty. Donations and gifts in kind are brought into the accounts at their market value to the charity. Resources expended Expenditure is recognised on an accruals basis as the liability is incurred. Horitable Property The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church, halls and Church Officer's house, vested in the Church of Scotland General Trustees, also the Manse, the titles to which are held in safe custody on behalf of the congregation. 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 except as part of the acquisition where these are capitalised. The Manse has been incorporated in the Accounts at cost and the value will be revalued as deemed appropriate by the Trustees. Iere a material differen exists between the market value and the accounts. a revaluation or impaimient will be recorded. Investments 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 differen between cost and market value at the end of the year. Taxation Giffnock South Parish Church is recognised as a charty for the purposes of applicable taxation legislalion and is therefore not subject to taxation on its charitable activities. The charity is nol regislered for VAT and resources expended therefore include irrecoverable input VAT. io
Giffnock South Parish Church Notes forming part of the financial staternents for the year ended 31 December 2025 Unrestrlcled Funds 2025 Restricted Funds 2025 iknrestrkted Restrlrted Total 2025 Fund5 Funds Total 2OZ4 2024 2024 l Donatlons & Lesades Offering5 Tax recovefLYI on Giftpid 103,¢M5 23.(PJ3 103.1x5 23,O¥J 14.SLMI 745 14L383 112.211 24,556 21.250 550 112,211 24.556 21.250 550 LeEacies Contrlbutlons- own or8anlsaiiMs I3.(• 745 128.383 158.567 158,567 2 hve5tment Income Dep051t intsre5t l)ividend5 received 913 5.743 913 5,743 6.656 1.846 4,427 .273 1,846 4.427 6.273 3 An•lyslsof Expendiiuie Charltable Acllvhles Ministries and Mission Contribution 92.254 5.494 1,928 29,1 12.642 19.679 254 86,121 9.$83 86,121 9.583 2,QJ4 34,352 19.292 17.rA5 3.675 9,805 2.952 1.114 744 Gl35gow Pre5byiery Dve5 Mlnister's Expenses Staff salary costs Fabric Repair5 & Mainknance Ga5 & Electricity Costs Council Tax- Manse 1.928 29.181 19, 19,679 1963 34,352 13,OJ9 17.045 3.675 9,805 1952 L114 744 1,637 6,273 Other BuSldSnES Costs- Insurance Church Office Expense5 Organ & Mu51C Kirk Session Groups. Èxpenses other expenses Flower expense5 Youth Groups, ÈKpenses PulpitTran5ePt Pev 10.430 1667 443 551 1,637 551 265 265 5,578 Total 6.656 193.9)2 182,406 6,273 188.679
Giffnock South Parish Church Notes formin8 part of the financial statements for the year ended 31 December 2025 4 Stallmsfs and numbers 2024 Salaries and wa8e5 .181 34352 TheaveragerbuTr)er of ryloyee5 durin8 theyear. calculated on the basi5 ofa headtoun( d$ as lollo- 2015 Number 2024 t4umber PAlministration Mu51C Staff Premise5' maintenance I Church ol Scotland con8re8atlOn5 contribule to IhE Nalionèl Stiwd Fund thich btsrs ihe costs of all ministers. 5tipend5 and employer's contributions for national insurance and pty)sion. Minisrers. Slipd5 arepaid inaccordance Vlith the national stipeTrd scale, which is rda¢ed to years ol suwce. For the year re4iVW the minimum 5tiptnd vrds £32,433 and the maximvm Sllpwd was £39056 in the fifth and subsequent years. No employee had employeE benefiis in t4cess of É60&W12024= no) s Trustte ftemuneiatlon & fteiaed P¥tyTr•wr Rev. Catherlne Beaitle. a was r&ifflbvrsed or had exSe5 paid. iOtallinR£SI9L. ith reswt olcouncil £3.963, mDtor expaTr5es É1,008 and telepne. IT & sundiie5 E920 Apart from the abo¥¢ no Tiustee or a person relat to a Trustre had any wsonal lThwest In anyconvact or transaciion entered Inio b¥the £hafily durinB theyeèr. ring the ¥eai a ioial of £36.177 lexcludin8GiftNidl was dDnated 10 thÈtowe8aiion by Iiusiee$12024- £4224) 6 Tan8lble Flxed A55ets 1024 Cost Propertv 44.6TJ Propertv 498,673 Ai I january 2025 ddiiions Disp05al$ Re4aluation At 31 December 2025 498,673 A(c4trmulated Depredatlon At l January 2025 Chai8e for year Eliminated Di5pusals At 31 December 2025 14et Pook Vut At 31 Oecembtr 2025 49&673 498,673 7 knvestment5 2024 Market valueat 31 Oecember 2024 195534 167.352 AddilionsllDisposalsl RealisLYJ gainlllo551 on salt Unreali5ed gainlllossl on inves1ftts Market valueat 31 tcember 2025 970 2(,501 13,191 195,534 Investments at Cost 136.422 The following investmEnts re hdd ai 3111ZnS: Cos Inve5tor5 Trust- Grow¢h Furtd- I343 units Cos InvE5tors Trust- Income Fund- 4.387 units 12
Giffnock South Parish Church Note5 formin8 part of the financial statements for the year Ènded ai De¢ember 2025 8 Debtors& prepaymenis 2024 Glft tax due 8.533 3.965 12,498 crued income li.3 9 Credltors falllng due wtthin I ye cruals 8,107 1.452 9.559 oth CTeditors 674 10 Movements In Fynd$ Outgoln8 Restyjros knvestment Tranrfers Baknce at 3111111015 0110112025 Re9)ur$ Re¥•t Reil(led funds Manse Reswve Propwty ResLYve 254th BB Legacy Fund 498.673 138.517 498.673 151.487 6,656 6fi56 12.970 637 190 663 160 Unrestrlrted funds Genrèl Fund Legacy Furid 32.809 168.823 181.268 20.364 113 $96 170 23 186 846 To¢ funds 189 979 191502 760 233 BOlon ot 03/01/2t124 ResourceJ Oirtyolftg vestment Tronsler5 80lant 31/12/202 Re5trlrted J¥nds Mtsnse ReseFve Pfoperty ReseNe 498.673 125 326 633 999 498.673 138517 637 190 ithrestrkiedlunds GeNUlFUnd iego£y Funrl 36.740 178.613 182.544 32.809 199 865 113596 Totulfvids 720 276 750 786 Manse Resen.. thi5 repre5Ents the purchaseand refurbishfftht Cost oltheman5e Property Reserve.. thls represents the net proce5 followin85aleof theforrner manse less the pur£hasÈand refurbishment costs of the new m3ns8 Itis uThder5tood that theu5e of ttu5 re$Ve1$ for Ihe fabiic of the manse. sanctuary and hall5. 2S4th BB Le8aLy Fund: This rewesents a legacy teathed lo ureradethewirbton Hall to efit youth 8roup5 who will usethe Hall Legacy Fund.. %%there theTru5te25 havesetasidefunds re1j fromlecacies fvture use 13
Giff nock South Parish Church Notes forming part of the financial statement5 for the year ended 31 December 2025 11 Anaysls of Net Assets Amon8 Funds General Desl8nated Restricted Total Fixed Assets 498,673 498,673 Investments 57.017 151,487 208,504 Current Assets 28,271 19,692 13.000 60,963 Current babilities 17,9071 17.907J Net Agseis at 31 Dember 2025 20 64 663 160 760 233 Desnated RestrKted Totul Fixed Assets 498,673 4198,673 Investments 57,017 138517 195,534 Cuffent Assets 42,368 23.770 66,138 Cuffeni Liobilities (9,559J 19559J Net AsFetS ¢7t 31 December 2024 32.809 80,787 637,190 750,786 12 Collectlons for and donatron5 to Third Parties Erskine Hospital Lod8in8 House Mission Preschal Tiust 478 233 725 291 Glasgow Care Foundation KwenderaTha 667 Cystic Fibrosls 1,452 Total 3,368 In addityon, member5 regularly contribute items of food and toiletrie5 to the Lodging House Mission and the Carnwadric Food Bank 13 Volunteer5 In common with all congregations of the Church of Scoland the congregation benefits from the contribution made by vol unteers who give their time and tslent5 willingly for the benefit of the Church. The aieas of congregational life which rely on the contribution of volunteers are many and varied and much of the activity would be unable to conti nue were it not for the commitment shown. 14