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 advan￿ment 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 serVi￿S 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 se￿1￿$.
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 cOn￿rt raised £4786 for Alzheimer's Scotland, and the Christmas cOn￿rt
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 ServI￿s
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 suc￿Ssful 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 re￿iVed from the former Church offi￿r'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
Glimm0￿1
Harvey
HolLind
Houslon
Jthnst(
Kerr
Maclnlosh
Mil¢hell
Murray
Rao
Snwlh
steven
PAorag
Steven
Lisbèlh
Taylor
Elspelh Tumbull
sabbat￿al 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 prIn￿pIeS 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 prepa￿tiOn 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
I￿re$Erkled Aestrk*ed
Funds
Funds
T￿al
Funds
Funds
Total
2024
ZOZ4
2024
kncome from..
Donatlons and le8a£les
Charitable a£tivitie5 WLYSding5 and lunera15
Other tradln8aC¢i¥iDes hall rthts
Church House- rental
&383
13.1Ml
14L383
L3XI
3L863
&727
656
158.567
1300
31.178
8￿18
158,567
1,3
31.178
31.W)3
&727
8AL8
6,273
Inve5trnents
6.273
170.323
199,863
6,273
206,136
Rai5ingfund5- FWO envelopes
Charitsbleatbvities
138
138
6.656
182.406
6,273
188,679
14502
182544
6.273
188317
14et InLomellexpendlturel before iaknson
investment$
116.5231
13.5231
17.319
17319
Gain/lLossl on saleof investrn￿ts
GainllLos51 on revaluation of investments
11970
970
13,191
13,191
Net lncomellL￿endtt￿reI
116.5231
9,447
17.319
13,191
30,510
Tr￿Sfer5 Between F￿d$
14et movement kn fvnds
116,5231
25,970
9,447
17319
13,191
30,510
Remndllatlon of fund5:
Totsl lund5 bro￿ht 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
InV￿lmen[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 ne￿Sary 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. I￿ere 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. Slip￿d5 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 ex￿Se5 paid. iOtallinR£SI9L. ith reswt olcouncil £3.963,
mDtor expaTr5es É1,008 and telep￿ne. 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$12024- £42￿24)
6 Tan8lble Flxed A55ets
1024
Cost
Propertv
44.6TJ
Propertv
498,673
Ai I january 2025
ddiiions
Disp05al$
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 V￿ut
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 inves1ft￿ts
Market valueat 31 t*cember 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- I3￿43 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
Re￿il(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
Gen*rèl Fund
Legacy Furid
32.809
168.823
181.268
20.364
113 $96
170
23
186 846
To¢￿ funds
189 979
191502
760 233
BOlon￿ ot
03/01/2t124 ResourceJ
Oirtyolftg
vestment Tronsler5
80lan￿￿t
31/12/202
Re5trlrted J¥nds
Mtsnse ReseFve
Pfoperty ReseNe
498.673
125 326
633 999
498.673
138517
637 190
ithrestrkiedlunds
GeN￿UlFUnd
iego£y Funrl
36.740
178.613
182.544
32.809
199 865
113596
Totulfvids
720 276
750 786
Manse Resen￿.. thi5 repre5Ents the purchaseand refurbishfftht Cost oltheman5e
Property Reserve.. thls represents the net proce￿5 followin85aleof theforrner manse less the pur£hasÈand
refurbishment costs of the new m3ns8 Itis uThder5tood that theu5e of ttu5 re$￿Ve1$ for Ihe fabiic of the manse.
sanctuary and hall5.
2S4th BB Le8aLy Fund: This rewesents a legacy t￿￿eathed lo ureradethewirbton Hall to ￿￿efit youth 8roup5
who will usethe Hall
Legacy Fund..
%%there theTru5te25 havesetasidefunds r*e1*￿j 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 De￿mber 2025
20
64
663 160
760 233
Des￿nated
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