||Page|
|---|---|
|Report ofthe Trustees|Ito5|
|Independent Exanriner's Report|6|
|Statement of FinancialActivities|7|
|BalanceSheet|8|
|Notestoth¤FinancialStatements|9to19|
|Dctrilc(lStrtementolFinancialActivitics|20to2l|





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||||||3L12.25|3t.t2.21|
|---|---|---|---|---|---|---|
|||Unrestricted|Restricted|Endownrent|Total|Total|
|||tuntls|t'unds|tirnd|funds|lLrnds|
||NotesL||f|f.|f|f|
|INCO]IIE AND|||||||
|ENDOWMENTS FROM|||||||
|Voluntaryincomc|2|It6.615|I)q5|3.366|124.286|104.209|
|Charitableactivities|5||||||
|('haritablc Actiyitics||t,259|l,r0||1.599|1.6-18|
|Activitiesforgenerating<br>funds|l|14,561|||14,561|9.170|
|InvcstmeDt incon]e|.l|l0,.l8l|631||I1,120|3.999|
|Otherincome|6|15,000|I,707||t6.707|r0,500|
||0tirl||t57,92S|6,979|3,366|168,273|129,516|
|F]XPT]NDII'URT]O\<br>(haritahlcacti\ities|||||||
|(harilublcActiritics||30r,825|7.279|613|309.777|It7.t75|
|Nctgainsoninvsstments|l8|359,805|||359,805|I|,421|
|NU1'|||||||
|INCO t\t[7(EXPENDTTURE)||2 t5,908|(300)|2,693|2l8,-r0r|23.765|
|'l'ransli,rsbetlveenfunds|l4|t2,693|(10,000)|(2,6931|||
|Fundstranslcrrcd in|t7|14.573|||1.1,573|I12.42.)|
|Nctnro\crntntin funds||213,174|(10.300)||232.874|136.19-1|
|RECONCILIATIONOF|||||||
|FUNDS|||||||
|Totalfundsbrought fonvard||216,903|36,716||313,649|177,455|
|IIII.,ALFUNDS<br>('AtUUD t-ORWARI)||520,077|26,446||546.523|313.649|





## 

||BalrnceSheet|||
|---|---|---|---|
||.11Decrmber2025|||
|||3t.t2.25|3t.t2.24|
||Notss|f|L|
|l-txEI)AssE't's<br>Invcstrncnls|9|250.790|209.925|
|CURRENTASSETS||||
|Dcbtors|l0|18,083|3.444|
|ChurchofScotland InvestorsTntstdcposits|ll|l6l,393|37.767|
|Cash at bank||tt7,470|64.956|
|||296.946|106,167|
|CREDIToRS<br>n nrountslallingdLreriithinone year|ll|(l.213)|(2,4131|
|NI'1'(]UItRI]N'I'ASSE'I'S||295,733|t03,724|
|TOI'AI,ASSETS LESS CURRI.]N'T<br>I,IABII,ITIES||546,523|313.649|
|\u't.\ssuts||5+6,523|313.649|
|t.'ti\l)s|t.l|||
|IJrrrcstlictL d lirnds||520.077|276,903|
|I{cstlictctllirnds||26,416|36,146|
|'t()t.\t.t.tr\ l)s||516,523|313,649|






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|||Notrs to the FinancialStatements- continu¤d|||
|---|---|---|---|---|
|||lbrtheYearEnded 31 December2025|||
|2.|\'()t.trNTARYl\-('())ttl||||
||||3t.12.25|3t.t2.24|
||||f|f|
||Offcrings||97,930|74,363|
||Tax rccovcrcdonGift Aid||18,695|t9,186|
||Endorvment income||-1.-166|1.366|
||Specialoffcrings||4,29s|7,291|
||||t24,286|t04,209|
|3.|Acl'tvtllUSl,'OR(;UN!]RAIlNGFU\DS||||
||||It.12.25|3t.12.24|
||||f|f|
||LJscotprcmiscs||14,23||8,545|
||Socialactivilics||330|625|
||||_lll_!1|__2Jl1l|
|J.|I\\',US]',NIU\Il\(Oltu||||
||||3t.12.25|3t.t2.24|
||||f|f|
||Dividcnds rcccivcd||3,560|)556|
||Depositinterest||7,560|I,443|
||||lLL4|iJlt|
|5.|I\(O\tE I.I{O\I(|,\lUT.\Bl-E .\('T1\'tTIES|3l.l2.25|3t.t2.24|
||||f|L|
||Weddingsand l'unerals<br>Donations||24{)<br>IlSq|lr50<br>788|
||||t.599|1,638|





## 

## 

|()'lI.tRI\(()\tl.|||
|---|---|---|
||31.12.25|31.12.24|
||t|t|
|Wcdncsday'Brcak|1,707|500|
|Lcgacics|15,000|10,000|
||t6.707|10.500|



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## 

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|9.|FIXEDASSETINVEST}IENTS|||
|---|---|---|---|
|||3t.t2.2s|3t .12.24|
|||f.|¤|
||Atcost|I73,358|109,919|
||Unrealisedgainoninvestments|77.432|100.006|
||Market valueasat3lDecember 2025|250<br>190|925<br>209|
||InvestmentsHeld|Value|Cost|
|||f|¤|
||36,452units ChurchofScotlandInvcstors Trustgrowthunits|250,790|171,358|
|10.|DUBTORS:,\\lOtr\TSF.\t.l-lN(;DtlU\\'ll'llI\()\EYU.\R|||
|||11.t2.25|3t.t2.24|
|||f|L|
||GiftAidtax rcfundduc|2,2t6|3,444|
||Other debtors|15,867||
|||_]_[9!]|J.++{|
|It.|ct-IRREN'I-ASSEttNVt SI'NlllNlS|||
|||11.12.25|3t.12.24|
|||r|f|
||ChurchofScotlandInvcstors Trustdcposits|161,393|37,767|





## 

## 

|3|l.r2.25|3|t.t2.24|
|---|---|---|---|
||f||L|
||_.t_?_ll||2,413|



## 

|A\.\t.\',SISOr-NUIASSE|tSBU',t\\',ltUr|.-t'U\I)S|||||
|---|---|---|---|---|---|---|
||||||31.12.25|3t.12.24|
||Unrestricted|Ilcstricted|Endownlcnt||Total|Total|
||lirnds|lirnds|I'und||I'unds|funds|
||f|r|t||f.|f|
|lnvestments|250,790||||250,790|209,925|
|Currentassets|270,500|26.446|||296.946|I06,1 67|
|Currcntliabilities|(l,2r3)||||(r,213)|(2,413)|
||\)(t(t11|26.446|||rtlltl|3 t1.649|
|i\to\,IME\11\t-Li\Ds|||||||
||||Net||Transfers||
||||lllo!clncnt||bctwc.^n|At|
|||Art. t.25|intirnds||funds|3t.12.25|
|||¤|f||t|L|
|Unrestricted funds|||||||
|FabricFund||I25,161|277,520|||402.681|
|Fyf'e Bequest||3t.t47|||(l1.147)||
|GcncralRescrvc||22,584|(.19..195)||2,693|(24,2r8)|
|Sunday School Fund||107||(16)||691|
|Cissie LairdFund||90,147|||(90,347 \||
|Dr. LairdFund||6,957|||(6,9s7)||
|FyfeLairdFund|||)|a1)|138,451|110.923|
|||276.903|230.481||12,693|520,077|
|Restricted funds|||||||
|Benevolentl-'unrl||9,496||371||9.ti67|
|FlowcrFund||4,306|(|154)||4,152|
|GardcnFund||848|(6,18)||1,05;|I)5r)|
|PilgrirnPathwayPr<.rject||2 t,1t09|(|150)|(rr,050)|10,609|
|Wednesdal'tsreak||287||28r||568|
|||36,746|(_r00)||(l0,o0o)|26,446|
|Endou nrcnt furrds|||||||
|Kilrttcrrlrr()klKirkl:untl|||,|6q1|(2,693)||
|'t'o].Al.1,'t;Nl)s||_1t_.r.6.19232.874||||546.52,l|



## 



## 

## 

||Incoming|Rcsourccs|Cainsand|Movement|
|---|---|---|---|---|
||resources<br>I|expended<br>f|losses<br>L|in lunds<br>t|
|Unrcstrictedfunds|||||
|FablicF'und|17,556|(tt2,947\|372,9tI|27'.7.520|
|(icncralRcscrvc|138,927|(188.422)||(49.49s)|
|SundaySchoolFund|440|(456)||(t6)|
|!-ylb t,airtlFund|1,005||I,467|2,472|
||157.928|(301,825)|314,378|230,4EI|
|Restricted funds|||||
|BcncvolcntFund|371|||37t|
|FIowerF'und|266|1120\||(154)|
|Otherrestrictc'dIuncls|4.295|(4,295)|||
|GardcnFund<br>PilgrinrPathwayProjcct|340|(988)<br>(150)||(6,18)<br>(rs0)|
|Wednesdav Break|t.707|t,426)||28I|
||6,979|(1,279't||(300)|
|Endorlnrcntfunds|||||
|Kilmacolnr OldKirkFund|3,366|(673)||2,693|
|'t()'t ,\t.Fl\t)s|I('x.l7l|(.ltrr).777)|.171.1"8|211.87+|





## 

## 

|||Nct|Transfcrs||
|---|---|---|---|---|
|||movenlent|between|At|
||AtI.1.2,1<br>f|infunds<br>t|tunds<br>f|3t _t2.24<br>f.|
|Unrcstrictcdfunds|||||
|liabric[iuntl|89,7t8|35,44.1||l25,l6l|
|[:ylc[]cquest|31,147|||3t,t47|
|(ieneralRcselvc|15,544|4,347|2,(r9l|22,584|
|SLrndlySchoolIrund||107||707|
|('issic LairrlFund<br>Dr.LlirtlFund||90.347<br>6,957||90,347<br>6q\1|
||t36,409|137,801|2,693|276,903|
|Restricted funds|||||
|Bcncv0lcntFund|9,063|.r33||9,496|
|FlowcrFund|4,234|12||4,306|
|Garden Fund|940|(e2)||848|
|PilgrimPathrvayProjcct|26,809|(5,000)||2l,809|
|WcdncsdalBrcak||287||287|
||.lI.0{6|(4,300)||36.716|
|Endo$rnent funds<br>Kilnrac<.rlntOldKirkFund||?t'q'l|(2,693)||
|1()1A1.l]UNl)S|t77.455|I36.194||313,649|





## 

## 

||lncoming<br>lesources<br>ff|Rcsorrrccs<br> expended|Cainsand<br>losses<br>f|Movement<br>infunds<br>f|
|---|---|---|---|---|
|Unrestricted funds|||||
|Fabric f'und||0.000||25,443|35.443|
|GcncralRcscnc|t07.374|(r03,027)||4.347|
|Sunday School Fund|||707|707|
|Cissie l-airdFund|||90,147|90,341|
|Drl-airdFund|||6,9-s7|6.957|
||tt7.314|(103.027)|t23.454|l37,n0l|
|Restrict¤d funds|||||
|BencvolentFund|433|||433|
|FlowcrFund|3ll|(23e)||72|
|Othcr rcstrictedfunds|7,294|(7.2e4)|||
|CardcnFund|500|(se2)||(92t|
|PilgrimPathrvay Project||(5,000)||(s,000)|
|Wcdnesdal'tsreak|2-l8|(ls0)|.l99|281|
||8,776|(r3,4i5)|199|(4,300)|
|Errtkrrrrucntfirnds|||||
|Kilrrircolrr OltlKilkIrrrril|3,366|(671)||2,693|
|TOl/\t.l't:\DS|129.516|(n7,r75)|l2l,lt5:l|136.194|



## 



## 

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## 

||2025|2021|
|---|---|---|
|ChristianAid|375|t,763|
|ArdgowanHospice|||
|Poppy Scotland|37t|546|
|Glasgow LodgingHouseMission|650|495|
|CrossReach|100|130|
|lnverclydc Children&FamilyTeam|175|135|
|Inverclyde Women'sAid||135|
|Church AngelsFoodbank|222||
|MalawiHospital|300||
|Funcral Rctiral Offerings|1.729<br>ara{|q.o9o<br>7.294|



|Funcralrctiralofferingsrvercasfollou's||
|---|---|
|Beatson CancerResearch|1,149|
|Macular Society|210|
|Sightsavcrs|t30|
|CardenF'und|240|
||IJ29|





## 

## 

||Fromsaleof OldKirkmanse,lesscostofncwmanseand l07olevytocentralfunds.|Fromsaleof OldKirkmanse,lesscostofncwmanseand l07olevytocentralfunds.||
|---|---|---|---|
|||Capital|Revenue|
||Balanccheldasat3lDcccmber2024|328,410|'7,622|
||Intercst rcceived||13.710|
||||2t,332|
||!95g:Rclcased tocongrcgationforFabric cxpcnditure||t4.573|
||BalanceHeldat3lDecember 2025|32Ii.4I0|6.759|
||I;t\t)sTR..\\st'uRRut)I\|||
|||2025|t1)t.l|
||FundsreleasedbyGeneral Trustees|14.573||
||Funds transferredin fromStColumbaonunion||I 12..129|
|III.|N1]1'GAI)iS ONINvt]SI'IIIE\TS|||
|||2025|21t24|
||Gainonrevaluationofinvcstments|ooo)|t |,264|
||Gainonrealisationofinvr'stments|| ,46',7|160|
||SaleofStColumbaManse|348,346||
|||359,E05|I1..124|





## 

||tbrtheYcar lln|ded3lDecembcr|2025||||
|---|---|---|---|---|---|---|
|||||-l1.t2.25|31.t2.24||
||Unrcstrictcd|RestrictcdEndou'ment||Total||Total|
||funds|funds|funds|tirnds||tunds|
||L|ff||L||f"|
|INCOi\IE,\NDENDO\\'I\IT]N'T'S|||||||
|voluntaryincome|||||||
|Offerings|97,q30|||97.930||74,363|
|Taxrecovercd onGift Aid|t8,695|||t,695||t9,lti6|
|Endownrcntincome|||3,366|3,366||3,366|
|Specialoffcrings||I)05||1.295||7,294|
||I16.625|4,295|3.366|124.286||104,209|
|ActiYitiesforgenerating funds|||||||
|Useofprcnriscs|14,231|||14,231||8,545|
|Social activities|t30|||330||625|
||I4.56I|||I.1.56l||9.170|
|Investm(]nt income<br>Dividcnds rcccivcd|3,560|||'t550||? s56|
|Deposilintcrcst|6,923|617||7,560|||,443|
||10.483|||.120||3,999|
|Charitablcactivitics|||||||
|Weddingsand funcrals||2.+0||240||t50|
|Donations||,259|t00||.159||7lili|
||I,259|3-10||r.599||1,618|
|Otherincome|||||||
|Wednesday Break|||,'707||I.107||50c)|
|Legacies|15,(x)0|||15.000||t0.(xx)|
||I5.(XX)|1.707||16,707||<br>10,500|
|Totalincomingresources|157 92E|6.979|3.366|168.273||129.5 16|





## 

||DetailcdStatementofl'inancialActivities|DetailcdStatementofl'inancialActivities|DetailcdStatementofl'inancialActivities|||
|---|---|---|---|---|---|
||tbrthc YearEnded3lDeccrnber2025|||||
|||||3t.t2.25|3t.12.24|
||UnrestrictedRestrictcdEndowmcnt|||Total|Total|
||funds<br>fff|t'unds|<br>funds|funds<br>f|tunds<br>t|
|lt\PE.,r-DtTtrl{ll||||||
|Charitableactivities||||||
|Giving toGrow|87,5 52|||R755)|52,456|
|Carexpenscs|1,523|||t,523|319|
|Pulpit supply<br>Prcsbyteryassessmcnt|2t4<br>2,t64|||214<br>2,t64|130<br>1,555|
|ChurchofScotland Central||||||
|FabricFund|||67)|673|673|
|Organist'sremuncration|s)r0|||5,220|5,290|
|Charitabledonations||1,295||4.295|7,291|
|Property repairs and||||||
|maintenance|l]r,1t80|988||132,868|6.763|
|Ratcs, insurancc andCouncil||||||
|Tax|5,694|||5,69,+|5.0I.1|
|Heat&light|16,868|||16.u68|r3.473|
|Cleaning|7,317|||'7,31',7|6.4'74|
|Organ&choir|702|||702|648|
|Postage,stationeryandIT||||||
|expenses|5.659|||s 659|4.021|
|Youthexpcnses|.156|||456|?52|
|Otherexpenses|4,t54|1.996||6,150|t{.95li|
|Removalcxpcnscs|5,412|||5,472||
|Disturbance allowancc|r,668|||1,668||
|StColumbaexpenses*|25 2li2|||25,282|17q5|
||30r.825|1)10|673|309.771|lt7,l75|
|Totalresourccs cxpcnded|-r01,825|7.279|673|309.777|II7.t75|
|Net(expenditurc)/income<br>before gains andlosses|0ll,8z)|___ll!9)__!.6!!||LlllJgl)|-12]lJ|



||2025|2024|
|---|---|---|
|Insurance|14,430||,411|
|Hcat&Light|5,113|1,363|
|Repairs|3.017|63|
|Cleaning|2.198|152|
|Salclixpcnscs|321|600|
||25,282|17qS|