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 h*ve been PTepata itt aecordonee with the Accountin8 policies
sei out in th¢ notea to theqLrountsand comply theGene1￿ A53¢mbly Re8vlitlOll5 for
Con￿eBalLo￿al Finance. thcChariti¢88ndTnJs*e 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 Of1￿18￿d 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 adV￿￿ment￿f Chri$i'sKin8domthtouEhoul the world. As
lionlll Church. il a¢knowlcd8¢sa distinelive¢&ll and duty to brin8the ordinancc3 Of religion io the
ople in every parish ofs¢olland through at¢rritori￿ minislry. It¢Np*rnteswith oilier Church¢5 in
various ¢wtn¢nic81 in S￿tland 2nd beyond.
W•rshlp
Ww5hip is held eyery Sunday in Brvomhill Hyndland Church IN&￿bY Park San¢lydrylat 10.30&m
which attfBets b¢tw¢tn 125 175 worshippvrsoffill a8es and #mid-w¢tk service in th¢Community
Hall ID No¥ar Driv£ which is atteThlgJ by bEwen 20Artd 30 w)rshipevtry ￿0nd W¢dDc￿dY &12pm.
followingthe 98lfrof Kinggborou8h Oardcns Sanctugry in April 2024.
Th¢rE 1$ 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 b￿15 by ) few families.
Oryani**tlo
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 Kins5i￿r0llsh Wctuary WAS sold in2024 And the 8rtTrup3wher¢possible tr¥￿$rerrCd out to
otherlEtwble bvildings ih¢ ctsmmuDity hall in Nov8rDrive gnd theN43¢by PArk $an￿V￿ry and Halls
Comrnunity Tun aetlvilie$. 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 allended￿Ld tèke fomwl partiD rnomingworshipon tsvo
Sundays yeBr.
Pag¢2

Broomhill Hyndlond P#ri$h Church of S¢otl&nd
Tru51te5' Repoii Icontl
I'È*r ended 31 DÈtrmbÈr 2025
Ch&rlty Foc
Throu8houlth¢ )*arthe Church wovidua si8nifi¢ant finRncial supwn to the national ¢huFch Rnd lo
specific ch4Fiti¢$. Last>ear westni doTration8 lo Do¢tors Without Bor4crs. Crossreach. Heart for Arl
CHAS, Christ￿an 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 ￿¢ir￿ul&l¢ weckty reflcciitsns
cws 10 211 memFrtrs by crnAil post. In $4dition we is5U¢ &tn()nthly ma8azine distributed
¥vid¢ly These publiL41ionseifcul&td in Y&rious fonns to 211 mcmbtrs and adherenis and are w*y
of p8$siNBon news ofwhat i$ happ¢ningaAd ev¢nts and RthiYiEies thaiare Etingrun wilhin ourchurch
mmuniiy. We liv¢ 51i¢llmin8of si8miri￿nI %rviceS throu8hovl the ycor. This hBs been pOpul￿r
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 improve￿1¢￿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
Rvs*ri¢id fund5 by thechllrchof Scotland o￿tr￿ 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 OrN￿bY Park on some ¢v¢Dt5 ineludin8a Community c￿02 SirtAin8 eveni whi¢h o¥er
£5￿￿ for CHAS.
Pw3

Broomhlll Hyndl*Dd Parish Ch￿reh of S¢otlAttd
Trwlee$F Report(cortLI
Ytar en11￿ 31 De￿￿ber2￿25
BnclRI Revlew
Th¢detsiled accounts for thcyewtydod 31 Dec¢mkn2025 on pg8es 10 to 23 of this le￿rI. 2025
gAwtheeontinuÈlion of g $low rctumtomoye Dorn)bl wiivity level$aft¢rtheroi¢n&¥iru$ p8nd¢rni¢.
Frt¢will Off¢ringsby eDvelope and B8nker5 Orderswue luyth￿ll 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￿¢ ofKsn￿bOrnUgh Sanctuary. As alway5.wt CODiinued to $uppon the workof the
Church throu8h our Givin8to Gtuw contriblltions fjnd PrtsbytrryDu¢s Ic al￿80W Presbyt￿.
EXpe￿ltUre wa551￿lfIe0nIlY high¢rthRn normal income. We WLYe fomD¥l¢ in ttt%iving & IEgLV>
which wosesmwked for geneTrl mètter5. The costofrunninBour buildings rost sharply8nd while we
were fortunatewith our tr1￿￿1¢1ty B¥xounts bein8fixed UDlil sc￿ember2025 And Ours￿ contrÈelS fix
ntil MBtEh 2026, wemust bE conc£rn￿ on the¢fftdof8nyinEr¢&K5 which will b¢ )pplied 10 the¥e
utility eo%15 in thefuture.
We reppiredthe WiAdows 4tth¢N￿bY Senctu•ry kw8e hall whith￿ the import)ntproje¢t eoyt in th¢
yew. Norrn&l eabThc ewses w¢r2 coni?ined ￿thin the bud8Ct85 we continue toen5ure thBI ollr
buildinBSar¢ maintsiD¢d to a hi8h thJndBtd. Unlcss find • ¥vay ofsubsthntiglly incre451nBour
inwnt in th¢c4xnin$ 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 prO￿￿s0( the sale of Rwsell Hou$e in 2021 conlinueto be beld with TheCh4fiiies Aid Foundation
tforrn via Fl888ione Investrn¢ntMana8em¢nl Hub In£￿h1 v*riou$bÈnk5 to ¢nSu￿fU1L financi
proletiion Ihrots8h Ehe Fin&Th¢i&l Services CDmpBNJatiOll sch￿￿e. 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 conWe￿iK)n&I Groups woYe&ble to reium to
theiraclivitie6. Hyndlond Comrnunity Hall haSI￿d ￿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 Progr￿￿M¢.
RlskMAn#qement
Th¢ prin¢iple risk to th¢ church 15 th¢ ¢oniinue41055 ofmemPArs and. thereby, vitalityand &rEdu￿10Th 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 flTrSter￿hÈThCed 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 Scotl*ttd
Trts*teei' Rrport (couLI
Yo&r euded 31 De¢*thber21J25
R￿erVeS PoI￿Y
The ch8ritytrusts¢s have consider¢d the re5erv¢s required and hov¢tsk¢n intQ 8cc0untthe￿c￿rr¢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 isadmini*ered ￿ ￿e0rdOn¢¢With th¢
t$m5 of the Dttd of Cottstiluliibn (UniWFomlAnd issubjerttothe Acts 8nd Rc8ulalion3 of tht
G#nerBI A58¢mbly ofth¥ Church of se￿Ian0.
Mtmber5 of the knrk Se35ion arcth¢ ¢h￿itytrUSttt￿. The Kirk s¢￿￿On mcmE¢rs arc theeldcrs ofthe
hiJrch&nd are choKTh from thIMe members Dfthe thur¢h who 8r¢ ¢onBid¢[￿lo hRve the oppropiiate
gilts and 5ki118. Tho Minister, ttho i¥a mernberofthe Kirk ScagTrm is c1¢¢*d bythe con￿¢SAilon and
du¢¢*a byPrcsbylery. The KirksC￿l0￿ which meetsfiv¢ times aypor 15 re3w￿Eb[c for￿1
matW8¢mentand spiriiual ￿￿r$Within the chuTch. TrKirkses6ion 1$ ¢ony¢ntd and Jnoderoied bythc
Minister. Th¢ Kirk St￿10n is serv¢dby YAriow Cornrnitkeswhor<pDrt loKwkk¥ion
ioGommendations for dpproval.lcornEnuni￿ti￿rt 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 (ReSi￿ed 20251
Morg8 Lippialt
Cbtol m￿callurn
Gordon MatC&llum
c￿le M￿G[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
El￿ObelhNivell
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
And1￿ThOM50n
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 T￿aSIlr¢r.'
Rev. George C Maikay
MFS Barbara McTavish
Mr Crawford Gray
PriDripg1 0￿1¢¢
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
Ye*r ended 31 De¢¢tnb¢r 202S
Truyttts. Re5pon$lbilitie$ ID RelAtion to the Fininclal Statements
The rhority trustees are rE$P)n5ible for preparing a trustees. annual report End fin&nci&l ¥181¢nienis in accordance with appli¢oble
law and Uniied Kingdom AEGouniing Standords (UnilEd Kingdom G¢iierally Ac¢epied A¥eounii08 Pr&clicel.
The law applic2ble to char￿tte8 in SwtI￿a requirys the charity trustees to prepare r)n4rtci&l sisl¢]neAis for each year which Show
tnLe Bnd fair view of th¢ stste of aff￿r$ of the ohuEily of the sncoming re50ur¢¢$ and application of r¢souT¢E4 of the charity for
th&t period. In preparing the fIn￿al￿ 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 judgem￿ts Bnd estimate8 that Hr¢ reasonable &nd prudent.
- whether applicable awountin8 St811d￿45 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 prO￿r 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 congreB*tion'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
F￿ndS
2025
2025
Unrestri¢ted Restri¢t¢d
Funds
Funds
2024
2024
Total
1024
Noi¢
Totgl
2025
Intome 8nd endowmeDts from:
Donations 8nd leg￿leS
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
u￿r¢StrICted
Totsl
FuThd5
2DZ4
Total
2025
20
2024
2024
I DoJk*doTrs 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
De￿51t 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
FU￿d9
2025
RestA¢led
Funds
U￿r¢strICte
Pund$
RviActrd
FvTrds
2024
Tot*1
2024
Totsl
2025
2024
2D25
6 AnAlyilJofK%penditsre
Offerin8Env¢l
ChArlt*ble A¢tivldes
Oivin8 to Growlminiytries & btisston Allocalion
Prey￿ery Du
Ministerfs ÉxFth8¢5
Pulpti Supply
(hherSPl￿ co
Fabric R¢￿1[8& MainieDJnEe
Council T￿ Imgnsc £41251
WaicrRateg
Heal & Li8hl
Insuron¢t
Church Office E￿ILle
D¢ptEeialion
Qr88n & Music
Cltanin
Heart forArt
Gr￿10 ConsEf8aiion or8￿1￿1
Ou¢rtach
Nueby HBII Projeei
Up8rnde to Church ￿D￿ndS
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 Exarnin￿Fee
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&r1￿ble4CtIylty. Therefwe Sup￿rt ¢<TrSt3 rel￿1¢
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 B￿rnber•
Salarits and w&8¢s
Social SetufitytU5
42.693
39.848
42.693
39,848
The a￿tr&Be number ofemployegs duringthe follo￿.
20
2024
Number
Number
Mini$l¢rid $upport
Adrninistralion
Music styff
Premiy¢5 tnaillicnanc¢
Noemployte had employee bentfiLg in excess of £60,OCN)12024 £nill.
All Chtsrch of Scollaiid COll8Te¥alion5 ¢oniribut¢ to th¢ Nalional Stipend Fund whi¢h iws the C￿Sts of rnini5t¢fS'$lip¢nds and
employerfs coniribulions for naiional iD5ur2nc¢. F￿nsion 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 R*M￿nerAtIon And RelHt¢d Pfyrty Tr•￿&￿t￿On$
Durin8theyeJJrMrGordon 8rnith who is arnembBrof the Kirk Sc55iuh re￿,eiVed £Nil (20?4'. £1881 forproviding hii %r¥ir¢s a$8n Oiwi5t.
￿diti￿rt MrDonald maclii105h who 15 al￿ amembcrof th¢ Kirk SM5ivth r¢¥¢ived £1,565120=.4." £22321 for providinBhis servjc¢s 88
0[8￿￿181 during The Minisievs Trav¢l1in8 Exw5cS and Maiise Counril TOK ète reported in Nole 6.
During the ytar8totslof £50,OW donated to the consre8811(￿ by trns1rt5 All £3,Cth of the ¢olltribulionsvAs mad¢ufjd¢rGiftAid
and 30 thcehdrity also benefit￿4 from the corEewondin8 r¢iov¢ri¢$.
Page 17

Broomhlll Hyndl4nd Parisb Church of Scotland
Notes formlng part of th¢ flnatteial statements
Year ellded 31 D¢eemb¢r 202S
9 T*Mglblt FIAed Amt
Offl¢e
Buildi￿￿
Equipment
Ttst*l
Al l Jallu￿ 2025
Addition$
Di5PDJa13
At31 Dec¢Tnhr 2025
30,915
430,915
4fw),orJ)
70.915
430.915
¢cum￿l￿ted Depreci$tiOJi
At l J8nuary2025
Ch8rgefory
Eliminated on Lhsp05BIs
Al 31 Dec¢mb¢r 2025
2L.000
8.000
18.686
4,076
240,686
12.076
230.(MlO
22,762
252.762
Net BookVAlut
At 31 De¢ernbEr 2W5
Al 31 Dc¢cmtr¢r2024
I70,1￿0
I78.￿0
L2229
IWJ.229
Otriee
Eq￿1pment
Buildlngs
Total
Cojt
At l JenuBry 2024
400,WO
30,915
430,915
Di$pw15
At 31 D¢Kmber2024
400.000
30.915
430.915
AccthtylllAltd Depre¢lAtIoTr
At I Jan￿ry 2024
Charge fory¢Hr
Eliminated on Di5pog&18
At 31 D￿mbPT2o24
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
HEttl*bl¢ Property
Na vulue haybeen 8tt4¢hed th KillBsborvugh saDCi￿ry-Ov*Trtd properties in the opinion of ihe Trusiee5.the uliiYDaie Ownefship of
the prO￿rtleS Wl1hTr¢Chu￿b 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 ￿e￿OWned locally. No Yalllc h&s b¢cn 41ta¢hed w Ihesc as they￿ all over 50 yt#t50Id.
Flxtllrt¥* FlttSn2s and Eqtslprne￿t
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$tDrs TYWL
Salt ofKin8sbtbrou8h San¢luary held asRÈstriCted th￿d$bYthtChur¢h of SC4>11￿￿ Gener81 Tnjs￿eS 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 Amr*ll$ FuDd•
G¢uerAI
De￿8￿¥¢¢
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¢$its
CwrgntAs*ts
Current Liabililic$
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 Con￿￿￿11￿n$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 J*nuAry
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
DESI￿ated Pro￿rtY Fund
De51wated Equipment Fun
Desi8n&ied Fabri¢Fund
[ksi￿a￿d 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
Tra￿￿ter1
Re5tTÈCted I￿￿￿1
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- Kin8S￿￿L￿8h
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￿￿￿ N￿bY
26.276
46.988
6.000
37.354
Unres*ricieJ funds
Desi8noled Property Fund
Des18nAied Eq￿1pMent 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 pUrch￿or mugie for the church.
Paslnral Care Fund". Set up tOFercive donaiionsto be ustd af Mirtisiefs disri¢liOn.
Youth a[￿ FaTDity De*elopintyil 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 wreklyC￿S￿ ofthe O￿lId.
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$l¥MasedFund
Property Funds.. The Fuiid tEPFcSenLS the vlllueof prop¢rtyiesled in IIKal Tnk51xs.
Equipmeiil Fund.. The Fund re￿￿11 the book V¥lut of tyuipm¢nL
Fabri¢ Fund.. The Twslees have set uide funds forthe mainienonce of the chur¢h proptrty.
Rus$￿11 Fund.. Set up in 2021 forthe proceed5 from thc 581¢ Trf 81 HyTrdl￿d RoAd.
BO4￿eSt 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