Broomhill Hyndland Parish Church of Scotland, Glasgow STATEMENT OF ACCOUNTS YEAR ENDED 31 DECEMBER 2025 Congregation No: 161062 Charity No: SC 007820
Broombill HyudlAnd P8rksb Church of Scot12nd Trustses, Rtport YoArtnded 31 Dwember 2Q25 Thetru51¢es preyty)tther8nmual repm BtEd financial SLqieTh¢nts of th¢ chatity forth¢ ended 31 De£ember2025. The finen¢ial stsi¢ment3 hve been PTepata itt aecordonee with the Accountin8 policies sei out in th¢ notea to theqLrountsand comply theGene1 A53¢mbly Re8vlitlOll5 for ConeBalLoal Finance. thcChariti¢88ndTnJse Invthmeni{S¢oilandl Acr2(N)5. the Ch8ritie5 AccountslScodAndlR¢Bul&ii¢ns 2006 asamendtd And A¢eounlinBand Reportin8 by Chhriti. 5t£ieTnenÉofRwomm¢nded Pr&¢ii¢¢Applicable 10 ¢hArilie5 Pteperingtheir A¢counts in accurddncB wjth the Financial R¢poniDB Standord 8pp]icable in the UK And Republic Of118d IFRS1021 Icff¥ciive I janu 20191. Oblettlvu Aetlvldtl Thechureh of ScollAlld isTrinitsri8n indo¢trin4 Reforrned in tr2dFlion 2nd Prtsbytetian itt pDlity. li exis15 to 8lorifyGod Bnd to work for the adVmentf Chri$i'sKin8domthtouEhoul the world. As lionlll Church. il a¢knowlcd8¢sa distinelive¢&ll and duty to brin8the ordinancc3 Of religion io the ople in every parish ofs¢olland through at¢rritori minislry. It¢Nprnteswith oilier Church¢5 in various ¢wtn¢nic81 in Stland 2nd beyond. W•rshlp Ww5hip is held eyery Sunday in Brvomhill Hyndland Church IN&bY Park San¢lydrylat 10.30&m which attfBets b¢tw¢tn 125 175 worshippvrsoffill a8es and #mid-w¢tk service in th¢Community Hall ID No¥ar Driv£ which is atteThlgJ by bEwen 20Artd 30 w)rshipevtry 0nd W¢dDcdY &12pm. followingthe 98lfrof Kinggborou8h Oardcns Sanctugry in April 2024. Th¢rE 1$ an o¢tiveJuniorChurch1S-10 childyenl whi¢h e41cTS forehildt¢n from o8es 3- 13 In 2025 weopencd the UpperRoom for teen&s¢Ts tO8ive them ll5p IhHt they can use foTa¢iivili¢S. We r¢-inlrduttd theCr¢¢he In 2023 whi¢h i$ bein8 tssed on att8ular b15 by ) few families. Oryanitlo AIIChur¢hBuildinEg£rchosttO 8 lar8e numberofors8niS8tions. The Nwby PaFk Sanbluary on R&idolph RoBd, inelude5 the Guild. the Choir. the Bedminton Club. find the Sroitish Country Danee Qroup. We 1150 letRII our prerniy¢s forvgrious acliviil¥, Partie4 keyfil Bnd ¢hildFCll'S clubs.ic. The Kins5ir0llsh Wctuary WAS sold in2024 And the 8rtTrup3wher¢possible tr¥$rerrCd out to otherlEtwble bvildings ih¢ ctsmmuDity hall in Nov8rDrive gnd theN43¢by PArk $anVry and Halls Comrnunity Tun aetlvilie$. include &ToddlerOroup Thceiing ort fourday5. and & weekly Coif¢¢ MorniN8 (Lwffee & rhètlAnd our Li8ht Bite Ilon¢hes fortht elderly) which 15 open 10 all members of the eommunity. In &dditlgn, Boys Bri8zde und GuideCoTnpeniey gte liBked toth¢church alongwith thèir eorrespondin8 junior wupj. Th¢eall well allendedLd tèke fomwl partiD rnomingworshipon tsvo Sundays yeBr. Pag¢2
Broomhill Hyndlond P#ri$h Church of S¢otl&nd Tru51te5' Repoii Icontl I'Èr ended 31 DÈtrmbÈr 2025 Ch&rlty Foc Throu8houlth¢ )arthe Church wovidua si8nifi¢ant finRncial supwn to the national ¢huFch Rnd lo specific ch4Fiti¢$. Last>ear westni doTration8 lo Do¢tors Without Bor4crs. Crossreach. Heart for Arl CHAS, Christan Aid and the Lodging Hou¥c Mi55ion. In additionwe re8uI)rly support thr NW Glas8o%v fwdbÈnk in Blawatthill Church l& ¢hurch in Dur Mission Plan Cluster). ])ue to the r¢moval of fundirtg fr£Trln Crts351wh. tht Kirk Session agr¢ed in Sepletfiber 2021 10 self fund Heyrt for Artla charity artel&sse5 forwpl¢wiih Demenli81 on a fortni8htly b83i$. This costs oppruximaiely £5WO per annum And our h&ve re.ss&rtcd and are Ibll with awaiting list Thi5 IS also partly due to the f&il our ihtsrch is the ortly rw&inin8 OUIIEI in Glasgow. Achievemertts And PerformA ce The numlxron the Ncw Church RThll as gt 31 December 2025 ws 383. This is a fdl from the pr¢vious year of13 people. In 8ddiiion we have 20 adhereiils who r¢8ui8rly artend worship. The Chlltch ha5 cynlinwd to keep in iOu¢h wlth IL% member5 and ¢irul&l¢ weckty reflcciitsns cws 10 211 memFrtrs by crnAil post. In $4dition we is5U¢ &tn()nthly ma8azine distributed ¥vid¢ly These publiL41ionseifcul&td in Y&rious fonns to 211 mcmbtrs and adherenis and are wy of p8$siNBon news ofwhat i$ happ¢ningaAd ev¢nts and RthiYiEies thaiare Etingrun wilhin ourchurch mmuniiy. We liv¢ 51i¢llmin8of si8mirinI %rviceS throu8hovl the ycor. This hBs been pOpulr And reaches Qui to those who hDusekntsnd. ill or uii8bl¢kn aiiend for oiherTwimS. The Kirk Scssion ha5 fthDtinued to rnttt in the Noycby sanctu on five occ#sions peryear Tho Kirk Sc&Jion hav¢esiJblished a Buildin8s StT8tesy Group ID 2021 to 8dv15e on th¢ fulvit nttds of Dur thurch 2nd improve1¢1$ to ourbu11dio85. The KIng5trrt)ruU Santluary sold irt the spriTrs of 2024, 8$ IhSllUCted by Prv5byttry 8S of tyur Plon Clvsl¢r Group with U85.713 held in Rvsri¢id fund5 by thechllrchof Scotland otr TnL55¢e5 which the church rnay be able to Us¢13rt AppEndixl We w¢re also IEEv8nised in the Swttish P2rli&tll¢nt for our"iircless &na ili>piraiional wwk lo bring pe(Ipl¢ iogether and have i Wsilive impa¢ton thtir IIVES followlrt8 Ourcolloboralion with Friends OrNbY Park on some ¢v¢Dt5 ineludin8a Community c02 SirtAin8 eveni whi¢h o¥er £5 for CHAS. Pw3
Broomhlll HyndlDd Parish Chreh of S¢otlAttd Trwlee$F Report(cortLI Ytar en11 31 Deber225 BnclRI Revlew Th¢detsiled accounts for thcyewtydod 31 Dec¢mkn2025 on pg8es 10 to 23 of this lerI. 2025 gAwtheeontinuÈlion of g $low rctumtomoye Dorn)bl wiivity level$aft¢rtheroi¢n&¥iru$ p8nd¢rni¢. Frt¢will Off¢ringsby eDvelope and B8nker5 Orderswue luythll in 2024 mairdy due ID the1035 Ihrou8h d¢&th ofsoTne ofour older rnembers but Op¢nOfferin8sh 0150 d#reoJed $lighdya5 8 sU11 of F¢gu18r attendAntt5 atSundRyServices. Rtnthl ID¢ome for1 wtof ourh8I1s r473¢ Overall to ourother hel bBin8 used afterthe s¢ ofKsnbOrnUgh Sanctuary. As alway5.wt CODiinued to $uppon the workof the Church throu8h our Givin8to Gtuw contriblltions fjnd PrtsbytrryDu¢s Ic al80W Presbyt. EXpeltUre wa551lfIe0nIlY high¢rthRn normal income. We WLYe fomD¥l¢ in ttt%iving & IEgLV> which wosesmwked for geneTrl mètter5. The costofrunninBour buildings rost sharply8nd while we were fortunatewith our tr11¢1ty B¥xounts bein8fixed UDlil scember2025 And Ours contrÈelS fix ntil MBtEh 2026, wemust bE conc£rn on the¢fftdof8nyinEr¢&K5 which will b¢ )pplied 10 the¥e utility eo%15 in thefuture. We reppiredthe WiAdows 4tth¢NbY Senctu•ry kw8e hall whith the import)ntproje¢t eoyt in th¢ yew. Norrn&l eabThc ewses w¢r2 coni?ined thin the bud8Ct85 we continue toen5ure thBI ollr buildinBSar¢ maintsiD¢d to a hi8h thJndBtd. Unlcss find • ¥vay ofsubsthntiglly incre451nBour inwnt in th¢c4xnin$ Ye we 11 eoniiDUBto xt a reBtslar rvJu¢tion inthe fundswÈ hold. The 2025 Aetollnts fortheeon8rEB4tKm h&¥¢kn ¢omplad in aLrordan¢¢ with the e4)unting pTrli¢ies 5etout in the notes w theAcrJJunts. The main SOU of nornial income eoniiTrues to bB ourT()tal Offerin85 in 2025 of £87,547 ¢omP?] with £89.749 irt 2024. Unreslricie6 Rental Incomt increased lo £34.705 in 2025 ¢omp8red £33.943 in2024 ¥ there a wduAI rewrnto illcrrpsea¢tiYity inourh¥lls Followin8thesdle ollh¢ KiDgsix)roush San¢tuwbuildinB. Our oonknbutionythmugh GiYin8to Grow to EdiDbur8h Annu41 dues io Glbs¥vW Prc5byLery lotdl £86.182 ID 2025.50 all otherctsgts. x5&ri¢s, utslili¢$.buildiD8 &nd admini$Tf4iion had 10 come from our decrwing resocs. OtherAteounts The prOs0( the sale of Rwsell Hou$e in 2021 conlinueto be beld with TheCh4fiiies Aid Foundation tforrn via Fl888ione Investrn¢ntMana8em¢nl Hub In£h1 vriou$bÈnk5 to ¢nSufU1L financi proletiion Ihrots8h Ehe Fin&Th¢i&l Services CDmpBNJatiOll sche. This proteetioll IS Hl$o in plact for all ourother kOccoUnt5. We coniinyed to $vpp)rt Heart forArts in 2025 End Kirk Se5510nhas weed for this 10 ¢Qntinue in 2026 with .(0 transferred in De¢tmber2Q25 from theRusJcll Fundta the HeArt forArt Fund. We trpnjfprrrd £30.000 from th¢ Rujxll Fund to the Genernl Fund in 2025. Ollr Re5Ulkied Funds inete83vJ during 2025 85 our conWeiK)n&I Groups woYe&ble to reium to theiraclivitie6. Hyndlond Comrnunity Hall haSId tenSive fabrie repairs as partoflhE pIAn 10 in¢¢zyc thetroverall usllgt in the fuiureas irnportont part ofour pgrish work. We also hav¢set up aYouth& Fornili¢s Develownent Fund lo hElp pay for8 workw¥nd or0¥n8 Young ProgrM¢. RlskMAn#qement Th¢ prin¢iple risk to th¢ church 15 th¢ ¢oniinue41055 ofmemPArs and. thereby, vitalityand &rEdu10Th in 8tntral ineom¢ and The Kirk Session ha5 investigated anurnE¢rof iDili#tives loty 51tm th¢ flow. Swifibglly. the iDirodurlim of i¢¢hMolo8y, creolion ofih¢ new fooTn within th¢ SRnctu2ry. Ihe form9tion of a S()cial Tearn loor84ni.Y new eyentswhich flTrSterhÈThCed wmmunity enga8¢m¢nl as their PUfP05e. We ha¥¢. forexAmple. purchllsed a lar8¢bthque and hRve a Iu8cftumiwof foTthe use ofchurch MembeTh and the¢orbununity for¢vN)ts beirt8organiStd inthe yicinlty of the ofth Chot¢h,by ihose livin8 in the PA8e 4
Broomhill HyDdl8nd Parish Church of Scotlttd Trtsteei' Rrport (couLI Yo&r euded 31 De¢thber21J25 RerVeS PoIY The ch8ritytrusts¢s have consider¢d the re5erv¢s required and hov¢tsk¢n intQ 8cc0untthecrr¢ntlnd fvturcliabilities. It is th6 Trustees. policy to bold rescrvcs ofApproKimAtety twelve ¢xp¢nJiiuTC in¢luding desiBn2bJ fiJnd$. Atthe year endthaChur¢hheld wvestrirltd funds of £534,357 (excluding wvptsrty find ¢quipm¢DtI ofwhich£lS15 had beend¢al¢¢d forf&bri¢ ftLnd. Th£ TThsl¢¢$ niaintsined thé Conlin8¢DttyReserve fimd. d?115 ofwhichare iD¢lude45 in 15 of the A¢¢ountsund¢r Mov$m¢nts in Funds section. The chut¢h Aijo held £138,623 ofrestri¢ted funds whichhav¢ FttDprovided for thB purpoJe$ spprifi¢d inlyoic 15. Stricture. Gowerllllu¢t and M&Daitwettt Thecongrcg8lton i$ &re8iSt¢rtd charity. numb¥SC007820 End isadminiered e0rdOn¢¢With th¢ t$m5 of the Dttd of Cottstiluliibn (UniWFomlAnd issubjerttothe Acts 8nd Rc8ulalion3 of tht G#nerBI A58¢mbly ofth¥ Church of seIan0. Mtmber5 of the knrk Se35ion arcth¢ ¢hitytrUSttt. The Kirk s¢On mcmE¢rs arc theeldcrs ofthe hiJrch&nd are choKTh from thIMe members Dfthe thur¢h who 8r¢ ¢onBid¢[lo hRve the oppropiiate gilts and 5ki118. Tho Minister, ttho i¥a mernberofthe Kirk ScagTrm is c1¢¢d bythe con¢SAilon and du¢¢a byPrcsbylery. The KirksCl0 which meetsfiv¢ times aypor 15 re3wEb[c for1 matW8¢mentand spiriiual r$Within the chuTch. TrKirkses6ion 1$ ¢ony¢ntd and Jnoderoied bythc Minister. Th¢ Kirk St10n is serv¢dby YAriow Cornrnitkeswhor<pDrt loKwkk¥ion ioGommendations for dpproval.lcornEnunitirt and Eny8¢Tn¢oV, F2Dance 8t AwvunL*' Pr¢ty. Builain8s as H¢th and Sthty.. SO¢1 llndEYenLfj andWorshipandMi55ion} P4ge 5
Broomhiu HyndiAlld Parlsb Chllreh of Seoti8nd Trn5tee41 Report l¢oDt) Year ended 31 December 2025 Reftr¢nce Admlnlstrstive I]LformiiSoD TrMJlee$ R¢v. Geot8¢ Mackay Gail Allbut Koren Ander50n (ReSied 20251 Morg8 Lippialt Cbtol mcallurn Gordon MatC&llum cle MG[egor Donald Mclntosh PRuline M&cKenzi¢ Claire McLet¢lue David McL¢trhie Kirsty M¢Millan Craig McQu¢en Gary MeQuee B8rb&tA M¢Tawish Robin Gilmo Williatn Moffat Cr&wford Gray Mat Morton Jirn Hamlllon Christin¢ Munro Amanda Heath Gordon MurF&y Ann Hen(kr50n Lilian Murray Helen J8mie50n SNart Murdoch Robert JamiESUrt ElObelhNivell Judith Johnston Rona Park Emma Kinloch Nornia Plierson Donold Lindsey ID¢ce8sed December 20251 Alan Robeftson C&trion8 Rot¢rt50n Ann¢ Rtsgtrson tain R055 Lorraine Rog5 AvThl Sh¥Jp Catriona Sharp fjordon Smith Jane Si¢phett Br¢nd& St¢wart Alan Sutherland Don Swanson John Syme And1ThOM50n John M Thom8on John R Thom$tsn Pat Thomson William Thomson M9Ji¢ Turnbull Gillian BeorEit Pavline Bourhill John Boyle Lillda Boyle J¢nnif¢r Brook5 Sheila Brown Vi¢t()r Craig Page 6
Broomhlll Hyndland Parish Church of Scotland TruJtt¢s' Rtport Itontl Year ¢nded 3] De¢¢mber 2025 Prln¢ipRI Office-b¢arers Minisier SE5bion Clerk Church TaSIlr¢r.' Rev. George C Maikay MFS Barbara McTavish Mr Crawford Gray PriDripg1 01¢¢ Broonihill HylldlaTrd Parish Church of Scoilol 64-66 Randolph Ro&d. Glasgow, Gl 17DL Charity Regisiraiion Number.. Congr¢galion Referenee No., SC 007820 161062 nd¢p¢ndeDt ExanJin¢r MAO)gBAcA Iiislttute ofchafter¢J AcGounlanls of Scotland ionias Bartie & Co LLP Atlantio House IA Cadogan Sirzet Glaigow G2 6QE Bankers Bafik of Scotland Glo&8ow Pgrtick PO Box l(M)O BX2 ILB P88e 7
Broomblll Hyndland Parbb Church of ScotlaDd Tru$tee$' Report leolltl Yer ended 31 De¢¢tnb¢r 202S Truyttts. Re5pon$lbilitie$ ID RelAtion to the Fininclal Statements The rhority trustees are rE$P)n5ible for preparing a trustees. annual report End fin&nci&l ¥181¢nienis in accordance with appli¢oble law and Uniied Kingdom AEGouniing Standords (UnilEd Kingdom G¢iierally Ac¢epied A¥eounii08 Pr&clicel. The law applic2ble to chartte8 in SwtIa requirys the charity trustees to prepare r)n4rtci&l sisl¢]neAis for each year which Show tnLe Bnd fair view of th¢ stste of affr$ of the ohuEily of the sncoming re50ur¢¢$ and application of r¢souT¢E4 of the charity for th&t period. In preparing the fInal sialMJent5, the trk281ees ar¢ r¢quir¢d .. select $uil8ble accounting ptslicies &nd then apply them Gon$isieiitlyJ - observ¢ the method priNoiple8 in the &pplicable Charities SORP,. - make judgemts Bnd estimate8 that Hr¢ reasonable &nd prudent. - whether applicable awountin8 St811d45 and sluiem¢nts of recoTnmenOed practice h&ve been followe& subjeci to departures dis¥l0s¢d 8nd expl&ined in th¢ r)non¢ial slatemenls. - prepaY¢ ihc financial stalements onthe goiDg tottcem b&sis unle5$ St is in&ppropriat¢ 10 pr¢sume thai th¢ charity will coniinuc in opEration&l exi31ea¢¢. The trustees ar¢ resp)nsli le forkeepin8 prOr accounting te¢ord5 which dis¢lose with re89)nable GUra¢Y &t anytime the financial w$ition of the chaiity and to enabl¢ them to ensure thai the finonciBI 518ltmenlS Comply with th¢ Charities ond Tru51¢e Investment {Sc47118ndl Act 2005 and the Chqrities Accounts (S¢otlsnd} R¢8ulalioDs 2006 os amended. are dlso responsible for safe8uardin8 the Es5tts of the charity and benc¢ for tsking reasonable slep5 forthe pr¢vention deleclion of fraud and other irregularitie5. Tr trusttts are ttspon5ible forthe maini¢nance and integrity of the charity and financi81 inform$tion on the congreBtion's wEbsiie. L¢gislEtion in the United KuJ8dDm Aoverningthe preparalion &nd disseTninatioD of finfjnGigJ 81¢M¢ts moy differ frtrm legislation in other juriadiction$. Approved by the Truslees 8nd Sigrtd on th¢tr behalf, Mrg BabAr2 McTovish, S¢s5iott Clerk Dgte 18 Mar¢h 2026 P8ge 8
Broomhill Hyndland Parish Church of Scotland Independent Examiner's Report to the Trustee5 of Broombill Hyndl8nd Parish Church Year ended 31 December 2025 I report on the accounts of th¢ charity for the year ended 31 December 2025 whtch are set out on pages 10 to 23. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the tenns of the Charities &nd Trustee Investrnent {S¢otland) 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 und¢r Section 44(1) (c} of the Act and to state whether parti¢ulaT matters have come to my attention. Basis of independent examiner's Statement My examination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006 as amend¢d. An examination includes a review of the accounting re¢ords kept by the charity and a comparison of the accounts presented with those records. It also includ¢s consid¢ration 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 consequendy I do not express an audit opinion on the view given by the accounts. IndepeDdellt exanjiner's statement In the course of n]y cxajnination, no ttjatter has come to my attention which gives Jne reasonable cause to believe that in any nlaterial r¢spect the requirements: to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations as am¢nded, and to prepare accounts which accord with the a¢counting Tecords and comply with Regulation 8 of the 2006 Accounts Regulations as amended have not been met. OT to which, in my opinion, attention should be drawn in order t of the a¢counts to be reached. e a proper understanding Martin Gr¢ig BA CA Institute of Chartered Accountants Thomas Barrie & Co LLP Atlantic House IA Cadogan Street Glasgow cotland G2 6QE Date.. 30 March 2026 Page 9
Broomhlll Hyndl¥nd P?rish Chur¢b of Seotland St8ttment of Finalltlal Aetlvitlts Year ttLded 31 December 2025 Unrestricted Restri¢ttd Funds FndS 2025 2025 Unrestri¢ted Restri¢t¢d Funds Funds 2024 2024 Total 1024 Noi¢ Totgl 2025 Intome 8nd endowmeDts from: Donations 8nd legleS Charitable activiti¢s Other trading activit1¢5 Inve5tmtnts Other Totsl Èncome Note 124,520 3,728 73,428 22,078 219,734 3,160 33.943 26.707 7,585 227,319 3.160 72.982 27,072 114,592 3,728 34,705 21.798 9.934 39.039 365 38.723 280 46,989 371 044 175 849 48.936 224.785 324 054 E%penditur¢ on: Raising funds Charilable activities Oth¢r Tothl expenditure 70,904 352,797 310,903 41,910 352,814 1,440 354 254 281.893 1.510 283,403 70,904 354.307 312.343 129522 16.790 Net Incomel{¢xpend1tu) 107,555 21,968 Trnnsf¢rs b¢tween Furtd5 (123,2371 123.237 16.000) 6.000 Net moYem¢nt in funds 230 792 129 522 Reconclliation of fund$: Tot81 fvnds brought forward Total funds carried forwArd 943 301 712510 980 656 851,134 937 390 943 301 963 866 980 656 138 624 37,35J Pagt IQ
Broomhill Hyndland Parish Church of Scotland Balance Sheet at 31 De¢ember 2025 Unrestricte Restricted Fullds 2025 Total 2025 Total 2024 2025 Note ixed Assets: Tangible assets 178,153 178,153 190,229 Total Fixed Assets 178,153 178,153 190,229 Current Assets Deposits Debtors Cash at bank and in hand Total Current Assets Liabilities Cr¢ditors falling due within one year Net Current Assets io ii 18,691 5.193 514265 538,149 532 430 137 661 138,623 19,223 5,623 651,926 676.772 27,142 8,256 758,408 793,806 12 3,792 534,357 3,792 672,980 3,380 790,426 138,623 Creditors falling due after more than one year Net Assets 712510 138 623 851 133 980 655 The funds of the charity: Restricted income funds Unrestricted incoine funds Total chArlty funds 15 138,623 138.623 712,510 851 133 37,354 943,301 980 655 712,510 712 510 138 623 The accounts were approved by th¢ trust¢es on 1810312026 and signed on their behalf by.. Session Cl¢rk Co Tr¢asuier Pagell
Broomhill Hyndland Parish Church of Scotland Year ended 31 December 2025 Accounting Policies The principal accounting policies, which have been applied consistently in the ¢UTTent and preceding year in dealing with items which are ¢onsider¢d material to the accounts, ar¢ set out below. Basis of preparation The finan¢ial statements have been prepared in accordance with the Charities SORP {FRS102), Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing theftr accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland {FRS102) (effective l January 2019), the Finan¢ial Reporting Stsndard l 02, the Financial Reporting Standard applicable in the UK and Republic of Irelan¢ the Charitles and Trustee Investtnent (Scotland) Act 2005. and the Charities Accounts (Scotland) Regulations 2006 as amcnded. Goillg Concern After reviewing the charities forecast and projections on the charity's operations the trustees have & reasonable expectation that the Gharity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going con¢ern basis in preparing its financial statements. Fillancial reporting standard 102 - reduced disclosure exemptlODS The ¢harity has taken advantage of the following disclosure exemption in preparing these financial statements, as pern)itted by FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland,: the requirements of Section 7 Statement of Cash Flow's. Critical aeeounting judgemeDIs Alld key sources of estimation uncertainty In preparing these financial statements, the trustees are required to make judgements, estimates and assumptions that affect the application of the charity's accounting policies and the reported amounts of assets, liabilitie5. income and expenses. Actual results may diff¢r from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively. There are no significant judgements or estimates used in the preparation of these accounts. Fund accountillg Funds are ¢lassified as either restricted funds or unrestricted funds, defined as follows. Restricted funds are funds subje¢t to specific requireinents as to their use which m&y be declared by the donor or with their authority or created through legal pro¢esses, but still within the wider obj¢cts of thc charity. Unrestri¢ted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are eamiarked at th¢ discretion of the trustees for a particular purpose. they are designated as a separate fund. Thi5 designation has an administrativ¢ purpos¢ only and does not legally restrict the trustees. discretion to apply the fund. Page 12
Broomhill Hyndland Parish Church of Scotland Year ended 31 December 2025 Accounting Policies Illcoming resources All donations, gifts and legacies are included within incoming resources under either unrestricted or restricted funds according to the terns under whi¢h the donation is made and when the amount can be quantified with reasonable certainty. Donations and gifts in kind are brought into the accounts at their market value to the charity. Rental income from operating leases is recognised on a straight-line basis over the temi of the relevant lease. Grants are recognised when the charity has been notified in writing of both the amount and settlement date. Grants are deferr¢d if terms or conditions must be met before the charity has entitlement to the resources. Donated services and facilities Donated professional services and donated facilities are recognised as income when the charity has ontrol over the itein, 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 economi¢ b¢nefit Can be measured reliably. In ae£ordance with the Charities SORP (FRS102) the general voluntcer time of congregation members is not r¢cognised. On re¢¢ipL donat¢d professional services and donated faciliti¢s ar¢ 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. Resources ¢xp¢nded Liabilities are rccognised as expenditure as soon &$ there is a legal or Constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure 15 accounted for on an accruals basis and has been classified under headings that aggr¢gate all cost related to the Gategory. Where costs cannot be direGtly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets The charity has the right to occupy and use for its charitable objects certain tangible fixed assets. Heritable properties consisting of the Church, Halls are not Tecorded the Accounts, but fomier Kingsborough Manse is recorded. The Kingsborough Sanctuary is vested in the Church of Scotland General Trustees was sold in April 2024 and the Naseby Sanctuary, St Kilda Manse, the fomier Kingsborough Mans¢ and Hall in local Trustees. No consideration is payable for th¢ use of these assets. Expenditure incurred on the repair and maintenance of these assets Is charged as resources expended in the statem¢nt of financial activities in the period in which the liability arises. All tangible fixed assets costing in excess of £2.000, having a useful life of gr¢ater than one year. are capitalised. Depreciation is provided on a straight-line basis to write off the wst or initial value, less r¢sidual value, of tsngible fixed ass¢ts over their estimated useful lives.. Heritable Properties 50 years Fixtures, fittings and office equipment 5 years Page 13
Broomhill Hyndland Parisb Church of Scotland Year ended 31 December 2025 Accounting Policies Investments Fixed asset investment5 are stated at market value at the balance she¢t date. Unrealised gains and losse5 represent the difference between the market value at the beginning and end of the financial year or, if pur¢hased in the year, the difference between cost and mark¢t value at the end of the year. Realised gains and losses represent the difference betwe¢n the proceeds on disposal and the market value at the stsrt of the year or Cost if purchased in th¢ year. Taxrdtion Brootnhill Hyndland Parish Church 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 r¢sources exp¢nded therefore in¢lude irre¢overable input VAT. Financial instrnments The charity has financial assets and financial liabilities of a kind that qualify as basic financial instrum¢nts. Debtors Short temi debtors are measured at transaction price, l¢ss any impainnent. Cash and Cash equivalents Cash and cash equivalents compris¢ cash balances. CredKtors Short t¢nn trade creditors are measured at the transactkon price. Other financial liabilities are measured initially at fair value. net of trdnsaction oosts, and are measured subsequently at &mortised cost using the effective interest method. Page 14
Broomhill Hyndland P¥rish Church of Scotland Notes formlng pgrt of the fin8n¢lal $tatement$ Yeor ended 31 Deeember 2025 Umrestrl¢ttd Futtds Re$tT5¢ted Fullds 2025 ur¢StrICted Totsl FuThd5 2DZ4 Total 2025 20 2024 2024 I DoJkdoTrs 8Dd Le84cles Off¢rin85 Tort 1¢e¢ered{ Gift Aid 87547 16409 87J47 16.409 6,000 14,570 124.526 89,749 18340 107.495 4.250 219734 89,749 18,240 107.495 hcT 4636 114.592 9934 7.585 9,934 227 2 Income from ¢h8Tlt*bl¢ Aetlvllit5 Weddings and Funerals Wini¢r F&yre Oth Joo 300 400 2257 503 400 2257 2,344 2.344 1.084 3.728 503 3,728 3,160 3,1 3 Income frorn other trading acdyliles Use of 34.705 38,723 73.428 33.943 39.039 72,982 34.705 38,723 73,428 33.943 39.039 72,982 4 Investment iTr¢omt De51t intereyt Bank iDi¥r¢sl 21.798 23 257 26,707 25 340 365 26732 257 22,078 340 21,798 280 26.707 27.072 5 Other Incomt (XhK Rty-fiPL5 of Fix¢d Assets 1,026 1.026 40511 40.511 1.026 Pagc IS
Broomhlll Hyndland Parish Cburch of S¢otland Notes forming part of the fillAnclal statement5 Y¢#r ended 31 December 2025 UnregttlctEd FUd9 2025 RestA¢led Funds Ur¢strICte Pund$ RviActrd FvTrds 2024 Tot1 2024 Totsl 2025 2024 2D25 6 AnAlyilJofK%penditsre Offerin8Env¢l ChArltble A¢tivldes Oivin8 to Growlminiytries & btisston Allocalion Preyery Du Ministerfs ÉxFth8¢5 Pulpti Supply (hherSPl co Fabric R¢1[8& MainieDJnEe Council T Imgnsc £41251 WaicrRateg Heal & Li8hl Insuron¢t Church Office EILle D¢ptEeialion Qr88n & Music Cltanin Heart forArt Gr10 ConsEf8aiion or811 Ou¢rtach Nueby HBII Projeei Up8rnde to Church DndS Other expemes 81.454 4.728 2.702 81.454 4,728 2.702 82,450 9,134 2.285 800 39,848 47267 82.450 9.134 2.285 800 39.848 53,069 42,693 96.698 5.547 2,499 20,116 42,693 87305 5.547 1.703 11.949 10.957 7,362 12.076 1.024 251 5.803 9.493 796 8.167 1.044 1.973 2.630 670 6,872 3,3 23,784 11.946 9.335 12.076 1264 22.5B7 4,026 1,5 375 2,159 2.686 27.712 352,797 12.076 1,224 12.076 1224 22,923 4J47 500 240 21.336 4.026 16,759 4.437 -90 500 1.500 375 2.159 2.686 3.883 281.893 5.109 39,806 5,109 39.8( 17,903 352.814 23,829 70.54)4 7.369 310.903 Covtro•nee Ind¢FndeDI ExarninFee Audit F¢e 1.440 Tol•1 283.403 70,904 354J07 312,343 354.254 Supportc¢styhav¢noi been sep8rai¢ly identified asth¢trU¢t$ consder th¢r¢ 15 only onc ch&r1ble4CtIylty. Therefwe Suprt ¢<TrSt3 rel1¢ wholly io Ihpl #Llivityand hav¢ noi betn sepaniiely idenlified. P&8e 16
Broomhill Hyndland Parish Church of Scotland Notes forNaing part of the financial Statetnents Year ellded 31 December 2025 2025 2024 7 Staff co9ts and Brnber• Salarits and w&8¢s Social SetufitytU5 42.693 39.848 42.693 39,848 The atr&Be number ofemployegs duringthe follo. 20 2024 Number Number Mini$l¢rid $upport Adrninistralion Music styff Premiy¢5 tnaillicnanc¢ Noemployte had employee bentfiLg in excess of £60,OCN)12024 £nill. All Chtsrch of Scollaiid COll8Te¥alion5 ¢oniribut¢ to th¢ Nalional Stipend Fund whi¢h iws the CSts of rnini5t¢fS'$lip¢nds and employerfs coniribulions for naiional iD5ur2nc¢. Fnsion dnd houSill8 and Iwn fund. MiniSlelS' stipends¢ paid in Acrordan¢¢ With th¢n41ion&l 51ir¢nd 5¢al¢. whioh IS felkied to?eAr5 of 5ervi¢e. FortheycatunderieYi¢W th¢ rniTrimum ippnd w&s£32.433 and Ihe tnaxiTnurn ¥tipBnd lin th¢ fifth find sub5equ¢nl y¢uryl £J9.856. 8 Trultee RMnerAtIon And RelHt¢d Pfyrty Tr•&tOn$ Durin8theyeJJrMrGordon 8rnith who is arnembBrof the Kirk Sc55iuh re,eiVed £Nil (20?4'. £1881 forproviding hii %r¥ir¢s a$8n Oiwi5t. ditirt MrDonald maclii105h who 15 al amembcrof th¢ Kirk SM5ivth r¢¥¢ived £1,565120=.4." £22321 for providinBhis servjc¢s 88 0[8181 during The Minisievs Trav¢l1in8 Exw5cS and Maiise Counril TOK ète reported in Nole 6. During the ytar8totslof £50,OW donated to the consre8811( by trns1rt5 All £3,Cth of the ¢olltribulionsvAs mad¢ufjd¢rGiftAid and 30 thcehdrity also benefit4 from the corEewondin8 r¢iov¢ri¢$. Page 17
Broomhlll Hyndl4nd Parisb Church of Scotland Notes formlng part of th¢ flnatteial statements Year ellded 31 D¢eemb¢r 202S 9 TMglblt FIAed Amt Offl¢e Buildi Equipment Ttstl Al l Jallu 2025 Addition$ Di5PDJa13 At31 Dec¢Tnhr 2025 30,915 430,915 4fw),orJ) 70.915 430.915 ¢cumlted Depreci$tiOJi At l J8nuary2025 Ch8rgefory Eliminated on Lhsp05BIs Al 31 Dec¢mb¢r 2025 2L.000 8.000 18.686 4,076 240,686 12.076 230.(MlO 22,762 252.762 Net BookVAlut At 31 De¢ernbEr 2W5 Al 31 Dc¢cmtr¢r2024 I70,10 I78.0 L2229 IWJ.229 Otriee Eq1pment Buildlngs Total Cojt At l JenuBry 2024 400,WO 30,915 430,915 Di$pw15 At 31 D¢Kmber2024 400.000 30.915 430.915 AccthtylllAltd Depre¢lAtIoTr At I Janry 2024 Charge fory¢Hr Eliminated on Di5pog&18 At 31 DmbPT2o24 214.( 8.(0 14.610 4.076 28.610 12,076 222.000 18.686 240.686 Ntt Volue At 31 t)ember2024 At JI Dec¢mber2023 178.(M)O 186,900 12,229 16,305 190229 202,305 HEttlbl¢ Property Na vulue haybeen 8tt4¢hed th KillBsborvugh saDCiry-OvTrtd properties in the opinion of ihe Trusiee5.the uliiYDaie Ownefship of the prOrtleS Wl1hTr¢Chub ofScoi18nd Gen¢1 Trusiees $old in April 2024 Tr Kin8sborou8b M$nse 15 owned by the Lwll TiuglcL and wa8 orisindly tought for £184.482.OOIMthsEI in 1997 &nd were revglwl in 21x6. The PQa5ebySaniiuary, N&by M¥ns¢. Hyndl&nd Community Hall #Ad Hall ftAt eOWned locally. No Yalllc h&s b¢cn 41ta¢hed w Ihesc as they all over 50 yt#t50Id. Flxtllrt¥ FlttSn2s and Eqtslprnet New AV wulPTh¢rtt WAS purch*3¢d for HyndlaDdCommunity Hall in 2023. P&ge 18
Broomhlll HyDdland PAri5b Church of S¢otlaDd Notes formhng part of the ftkn9nclal 5tatemellts Yesr ¢nd¢d 31 December 2025 l• Depwlts 2f125 21J24 Op¢ningBalance Mov¢ments Illy¢41r closin8Bal¢t 27.142 17,9201 23 45.101 117,9591 27.142 These held ondep0511 atthe Chutch ofSGolland Ittvc$tDrs TYWL Salt ofKin8sbtbrou8h San¢luary held asRÈstriCted thd$bYthtChur¢h of SC4>11 Gener81 TnjseS at 121 Geors¢ Strè¢4 Edinbur8h. ISt¢Apr¢ndrA} 11 Deb1 2025 2024 GiftAid Tax RerLll Duc Ckher 4.093 l J30 5,623 4227 4.029 8256 12 CredilorJ 2025 2024 A¢¢tusJ$ 3,792 3,380 3.792 3.380 13 ADolyslJ ofNetAi•ets Amrll$ FuDd• G¢uerAI De8¥¢¢ RE#ttittsd Fixed Assets kposits Ct]rrèntAsstts Cutr¢ntLiibililie$ 17É,153 18,177 514.934 178.153 19223 657,549 13,7921 514 532 138,091 4J2d 13.7921 Net t at31 Dttember2Q25 1.246 711264 138.623 G•llBr&l DEblEttited REAtrlcltd Total Fixed AsStLq DtP¢$its CwrgntAsts Current Liabililic$ 190329 22356 719.860 190229 27.142 766.664 13.3801 4.377 9.959 509 36.844 P4et 8bet5 al 31 De¢ember2O24 10,956 932345 37.354 980,655 14 Voluntee Jn commort Vjith all Con11n$Or the ChuEch of SooU8n& the congreswlitsnbon¢fjts from thÈ ¢ontribuiion tTraJe by Yolunleerswho 8ive theirtimE tsl¢nL8twllinRiyforth¢ benofjtof thc Church. The 2te88 ofWD8r¢¥ati0n Jih wbi¢h ralyon the contribution cf voluni¢ers fire nwDyand varied much ofth¢ 4¢tsvity would bc wjable to continue Ivere itnot for thoFommitsnentshown. Page 19
Broomhlll Hyndland P8rL8h Church of Scotlond Notes formfrng part of the fin¥nclal st8tements Ye#r ¢nded 31 De¢etnber 2025 IS FuBds At l JnuAry 2025 At31 DecembÈ 2025 Re$ourcr$ Reiollrce5 Tran$ftr3 Restrfcted BHPC Fiowcr Fund He2rt for Aft BHPC Mu&1¢ Fund P&orRI Csr¢ Fund Youth 8nd F&TDilyDevelopmtnl BHPC Youll8Ckncs Renew81 Fund Wrdne*dayCoffte- Kitt8sborough Hyndland CoTnmllnityH811 The Guild Fund- The Badminion Fund The SwttlBh C¢unLry D&n¢¢ Qroup Fund NA5eby 522 5.579 82 12921 {4.0261 13521 412 23 3237 5202 844 1.604 120, 1.037 2242 168 21.643 1.756 2,685 12.6891 1.032 2342 38.980 5272 138.8231 15.0381 13301 18(N)) 170.9041 21.801 1,990 227 1.043 48,936 1.756 138,fj23 37J54 123237 Unrtitri¢led fuftds DESIated PrortY Fund De51wated Equipment Fun Desi8n&ied Fabri¢Fund [ksiad RuJg¢ll FuThl B4uesf Fund Conlin8ency Rcserv¢ Fund Gett¢ral Fund 178,C 12229 7.858 571.822 62.436 100,OOD 10.956 943.301 18.OWI 14.0761 177.4121 170,000 1.069 20.338 70, 1223.LWO) 369.161 62,436 1,2fj6 154.442 175,849 29.76) 11232371 1283.4031 TotHI fuDds 980,655 224,785 354,307 P88e 20
BroomhS11 Hyndland Parish Chureh of ScotlAnd Notes formlThg part of the finAtt¢lal 5t#tewents Year ended 31 Det¢mber 2025 ANaly5ig ofFuDds for prtvlou8yeaT At l January 21J24 At3J Dttembtr 2024 Regouree Rtit)ur¢ts Trater1 Re5tTÈCted I1 BHPC Flowcr Fund Heart for Art BHPC Mu51¢ Fund Pastoral Csr¢ Fund 124 14081 14.4371 522 5J79 3,545 471 6.0 1.604 1.604 Youth And Fanily D¥10Pm¢t BHPC Young One5 Renewal Fun n¢5Ioy Coffee- Kin8SL8h Hyndland Community H411 The Guild Fund.N85eby The BHdminiort 11,1841 1.037 2242 2.242 39.378 4.629 255 21.643 ,756 14,0541 12721 18401 The Scoltifih CounLry Dane¢Gtoup F NbY 26.276 46.988 6.000 37.354 UnresricieJ funds Desi8noled Property Fund Des18nAied Eq1pMent Fund DEs18nuiÈd Fabric Pund D¢5i8n8itsJ RUS[] Fund Bequest Fund Conlingenty Reserve Fund GencrRI Fund 186,IMIO 16.30S 26.124 58Q.539 28.296 100.ooo J26 18.0(K)I 14.0761 148,7861 178,0(K) 12229 7.858 571,822 62.436 ity).000 10,956 943.301 1,758 27,701 107.495 28.761 135,3101 173,3541 1250.5751 1312.343) 74,104 16.0(X)I 917,59) 324,054 963.866 371.043 1354,254 980.655 Re51ri¢l¥dFtsn FIow¢r FUl.- This is a fuTrl lo prvvide for display duriiis 5ervie¢s ofwor5hip. H¢Hrt forArt Fund.. Sel up in 2016 to r.¢1ve donaiiuns to 5UPPOrt Ourwork with CrossieA¢h. Music Fund.. This is a fvnd EOAsSigt With the pUrchor mugie for the church. Paslnral Care Fund". Set up tOFercive donaiionsto be ustd af Mirtisiefs disri¢liOn. Youth a[ FaTDity Deelopintyil Fumd.. This is a fi]nd toencoura8etheyouth and farnili¢$ 10 ¢hur¢h. Youngthcs BHPC.. This is & fulld to A5SiSt wthth¢ SundayS¢hth)l and Kids Club weeklypurcbwJes. KtMtWAI Fund.. Eytyblished in 2011 to rsi5e fund$forpiojtits to 1mprov¢outr¢h in th¢iommunity- Wcdn¢5day Coffee.. Th15 isa fu to a55151 with thecosts tUDDill8theweeklycotY¢¢ Guild Funds. Thi$ is a fund 10 be Uscd IOwar4s the wreklyCS ofthe OlId. Hyndlond ComTnunity H&ll." This 15 a fund tobeuJcJ towards IhE oftht hall. The Badminion Fund.. Thi3 is afund for the weeklynmnin8oftheclub. S¢uttish Couniry D&nce GrDup Fund." Thk8 is a fund for the weeklyrnnningofthggroup De$l¥MasedFund Property Funds.. The Fuiid tEPFcSenLS the vlllueof prop¢rtyiesled in IIKal Tnk51xs. Equipmeiil Fund.. The Fund re11 the book V¥lut of tyuipm¢nL Fabri¢ Fund.. The Twslees have set uide funds forthe mainienonce of the chur¢h proptrty. Rus$11 Fund.. Set up in 2021 forthe proceed5 from thc 581¢ Trf 81 HyTrdld RoAd. BO4eSt Fund". Unrcstrl¥l¢d1¢8aGi rettjv¢d &rt¢rcdiied to this Fund. Coniin8cllCy Reserve Fund. Set up in 2(Ql a5 a5p¢rial Fabric Fund for use 10 5UPWrt vjfal ¢.Ypgnditur2. Transftr beNren Fundb. This 1$ usÈd when rnovin8fvnds from orK account 10 anoih¢r. P8g¢21
Broomhill Hyndjand Parlsh Churcb of Scotland Notes forming part of the fingnelal statements Year ettded 31 D¢cemb¢r 2025 16 Collertlonj f•tTbird Parttes 2025 2024 Bi8NoiseGovanhill Doc Mthoul Bordcrs Crosirwh CHAS Htrart forArt Bananfi Box Relirol. Mclvyn WWJ EF9kiD¢ Glgs8ow Lodging Hpuse MiysioD Chri$tiAn Aid 262 205 275 510 237 271 338 330 23? 157 370 1.870 1.622 3,441 Page 22
Broomhill HyndlaDd Parish Church of Scotland Appendix Year ended 31 December 2025 Funds held on behalf of the congregation by the Church of Seotland Generydl Trustees 2025 2024 CA ACCOUNT Credit Balances held at 31 D¢c¢nib¢r 2025 at cost SSO,491 S50,491 N(arket Value of Balan¢e$ at 31 December 2025 550,491 550,491 RE ENUE ACCOUNT Credit Balance at 31 December 2025 35,222 10,539 Page 23
Broomhill H ndland Parish Church of ScotlaJ)d GENERAL FUND BUDGET BUDGET 2026 AcruAL 2025 INCOME Offerlngs WFO Scherne Tax received on Gsft Aid Donations Ordinary Offerings (Open plate) Other Offerings. Donations, Gift Days. etc 80,000 l7,000 10,000 5,000 77.918 16,409 9,629 2,299 112.000 106,255 Other Ordin8ry Ceneral Jntottke Contribuliong from Congregational Org&ni5ations Regular Fund Raising Events Weddings & Funerals Inwestments & Deposits Oth¢r Income U8e of Premises 1,600 4,000 250 1.200 3,428 300 2.500 4,000 1,291 1,026 34,705 52.350 164 350 41,949 148,205 Total OrdlnAry General Income EXPENDITURE N#tloD81 Minlstry 8rtd Mi18ion & Wlder Work Giving to Grow Less.. Endowment Income Presbytery Dues 95,544 -348 5,661 81.733 -279 4,728 LOO,857 86,182 Local St4ffing Cost8 Volunt2ry Additional Stipend & Ernployer5 National Insi Tr&velling Exp¢n5e9 Ministee5 Expenses Ministeria] Assistance (Salarie$, Nt & Expenses) Pulpit Supply Other Salaries. National Insurance & P¢nsions I,ioo 1,400 1.898 804 400 41,000 640 42,693 43,900 46,035 Bulldings Co8t5 Heating & Li8hting Water Chor8es & Insurance M8nse & CO Flat Council Tax Organ Piano Maintenance 12,000 12,000 5,700 11,949 12,660 5,547 1.024 30,800 31,179 Other Local Costs Outreach Telephone, Posts, Printing, Stationery, Photwopying Naseby Hall Project Congregational Organis&iions Cl¢aning Nas¢by Garden Upgrade Independent Examinees Fe¢ Other expenses 1.000 5,500 375 3,620 2,159 1.500 1,251 2.686 1,510 28.507 2,000 1,450 16.350 26.300 201,857 Tolgl Ordlngry GeDerAI Expenditure 205 003 GENERAL FUND SURPLUS I (DEFICIT) FOR THE YEkR