REGISTERED CHARITY NUMBER: SC009913
Report of the Trustees and Financial Statements for the Year Ended 31 December 2025
for
Cairns Church of Scotland, Milngavie
Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB
Cairns Church of Scotland, Milngavie
Contents of the Financial Statements for the Year Ended 31 December 2025
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 17 |
Cairns Church of Scotland, Milngavie
Reference and Administrative Details for the Year Ended 31 December 2025
TRUSTEES
Rev.A.Frater - Minister M.Aiken - Elder J.Avery - Elder W.D.Blair - Elder A.Clark – Elder G.Diverty - Elder J.Donald - Elder M.Falconer - Elder A.Foulis – Eld. N.Gray - Elder H.Kelly – Elder G.E.Kennedy - Elder V.MacNeill - Elder K.McWilliam - Elder A.May - Elder A.M.Richmond - Elder I.G.Scorgie - Elder S.Shepherd - Elder N.R.Stewart - Elder R.T.W.Stocker - Elder L.Todd - Elder J.White - Elder M.Dunn - Elder (resigned 8 May 2025) D.Thomas - Elder (resigned 5 December 2025) J.F.Calder - Elder (resigned 7 December 2025)
PRINCIPAL ADDRESS 11 Buchanan Street Milngavie Glasgow G62 8AW REGISTERED CHARITY NUMBER SC009913 INDEPENDENT EXAMINER David Nicholls FCCA Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB BANKERS The Royal Bank of Scotland 24 Douglas Street Milngavie Glasgow G62 6PB PRINCIPAL OFFICE-BEARERS Minister - Rev. Andrew Frater Session Clerk - Mrs. Susan Shepherd Treasurer - Brett Nicholls Gift Aid Treasurer - Mrs. Janet McKechnie
CONGREGATION REFERENCE 181207
Page 1
Cairns Church of Scotland, Milngavie
Report of the Trustees for the Year Ended 31 December 2025
The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in policy. It exists to glorify God and to work for the advancement 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.
Our vision, which is encapsulated in our logo ‘DOVE’ - Development of the Vision Enterprise, is derived from the objectives that people hear clearly the Gospel of Jesus Christ, see the life of his Spirit among his people and come to know the love of God the Father. We, in Cairns, recognise an important distinction between religious needs and spiritual needs.
Cairns is first a place of spiritual care and development. Its approach respects the various points that people have reached on the journey of faith. This is focused principally on our weekly Sunday services but also, in ‘normal’ non pandemic times, through special services during Holy Week and at Advent. These are services with candlelight, words and music allowing time for quiet contemplation.
The Cairns Church community continues to exercise its obligations to both its members and the wider community under the leadership of its minister, Rev. Andrew Frater.
Significant Activities
Cairns Church continues to be home to many groups - Evening Group, Parent and Toddlers’ Group, several Book Groups, Walking Groups, Badminton Clubs and a Peace and Justice Group. The well-established ‘Thinking Allowed’ lecture series attracts many diverse thinkers both locally and from further afield. Schools’ end of term services are prepared and held in the church and Rev. Andrew Frater leads the school pupils on a tour of the local churches, talking to them about all the denominations, ending in Cairns for a discussion and hospitality.
As well as these church groups, the church and halls are filled, almost to capacity by a wide range of community groups including Choirs, Music Groups, Associated Board Exams, Yoga, Chess, Private tuition, NHS (various groups), Friendship Circle and Classical Music concerts are held monthly.
Café Cairns operates in the Church on each Tuesday from the beginning of February until early June, and then from September to December-culminating in a Christmas Dinner (adults only). Pupils from P6 and P7 at Milngavie Primary School normally attend the Café (an average of 83 per week) but in the year under review this has had to put on hold while the Primary School is temporarily rehoused during refurbishment. There is also a Café for adults, which is open to the Community. This is held in different room. Here customers can enjoy a light lunch, very reasonably priced. (An average of 18 people attend each week). There is a team of volunteer helpers from the Church. Total number on the rota is 23. Some members (13) attend every week. Tasks include preparing food, serving at table, supervising youngsters. The atmosphere in the Café is convivial and friendly. Our customers, young and older, often comment how much they enjoy their Tuesday lunch.
Communication with the church members is mainly through our monthly "Grapevine" magazine. The Grapevine contains general information, items about the activities of various groups within Cairns, including the Peace and Justice Group, which discusses topical issues such as Climate action, Refugees, Poverty, Fair Trade, Peace, Inclusion, etc. Information about upcoming events and humour is included as well as beautiful photographs, making this a very popular publication.
Another method of communication is the church website which is updated very regularly and includes podcasts of sermons and lectures and the Cairns Church e-magazine.
The recording of sermons and lectures enables all those who are unable to attend the services or lectures to listen to them
Page 2
Cairns Church of Scotland, Milngavie
Report of the Trustees for the Year Ended 31 December 2025
At 31 December 2025 the church had 294 members - a reduction from 298 in 2024. Sadly, there were 7 deaths of members in 2025. More positively, 5 new people joined as either members or adherents during the year. The number of adherents now stands at 35 The church had 22 elders at 31 December 2025.
We remain open to new ideas and ways to fulfil our obligations as church members and to serve the community.
ACHIEVEMENT AND PERFORMANCE
Collections & Fundraising for other Charities
Fundraising initiatives during the year can be summarised:
| Baking Stall Thinking Allowed lectures Musical Concert Summer Gardens Fundraising Birthday Total |
£ 1,120 874 589 1,362 980 |
|---|---|
| 4,925 |
The church also raised funds of £300 at Christmas time for the church in Nkanda, Malawi. The Christmas Watchnight Service raised £674 which was paid to support the work of Christian Aid and the Glasgow City Mission.
Investment performance
The Church does not hold any investments. Any cash flow during the year is deposited in suitable interest bearing bank current and savings accounts.
FINANCIAL REVIEW
Financial position
During the year the income from all sources amounted to £207,477 compared to £190,105 in 2024. Expenditure amounted to £176,468 compared to £187,384 in 2024. The charity generated a net surplus of £31,009 for the year ended 31 December 2025 (2024: £2,721).
In 2020, due to a drop in income, we were unable to pay the National Church dues of £93,658 in full - there was an unpaid shortfall of £51,613. After full discussions with the Clyde Presbytery and the Independent Examiner, it has been agreed that this shortfall will be shown in the Balance Sheet as a liability payable to the National Church. By the end of 2025, £31,613 of this balance was repaid and the remaining £20,000 will be repaid early in 2026, following a pledge appeal with members and adherents.
The accounting treatment of the outstanding dues in the National Church accounts was agreed with Clyde Presbytery - payments made would be set against the earliest debt first.
Reserves policy
The current policy is to attempt to build up unrestricted ‘free’ reserves not committed or invested in tangible fixed assets to a level of at least three months of the annual costs of the Church. Based on an annual cost budget of circa £185,000, this means that the Church would require unrestricted reserves of approximately £46,000. At 31st December 2025 the unrestricted ‘free’ reserves were £47,595, broadly in line with the above reserves target.
FUTURE PLANS
In 2021, a Presbytery Mission Plan Act was passed and this will involve the development of a rolling five-year mission plan for all Presbyteries across Scotland. The purpose of the plan is to explore ways in which a Presbytery may structure and resource church life. Cairns is currently involved in this process and there is an ongoing dialogue with Clyde Presbytery.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Church is governed by a Unitary Constitution and is subject to the Acts & Regulations of the General Assembly of the Church of Scotland.
Page 3
Cairns Church of Scotland, Milngavie
Report of the Trustees for the Year Ended 31 December 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
Members of the Kirk Session are deemed to be 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.
Elders may be elected by the Kirk Session at any time. While Elders retain the status of Elder for life, those who have resigned from active eldership are excluded from the responsibilities of Trusteeship.
Organisational structure
Kirk Session Meetings are chaired by the Minister, being a Trustee, and meetings are normally held not less than six times a year. The Trustees are responsible for the control of all affairs of the Congregation, both spiritual and in relation to Fabric and Finance.
Key management remuneration
Key management personnel of the charity are deemed to be the trustees. The trustees give their time freely.
Risk management
The Trustees have assessed risk and, where necessary, put in place plans to manage and mitigate those risks to an acceptable level in the day-to-day operation of the Church. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
Charity law requires the Trustees to prepare financial statements for each financial year which will show a true and fair view of the state of affairs of the Church and its financial activities for that period. In preparing those financial statements the Trustees are required to:
-
Select suitable accounting policies and then apply them consistently.
-
Make judgements and estimates that are reasonable and prudent.
-
State whether applicable Accounting Standards and statements or recommended practice have been followed, subject to any departures disclosed and explained in the financial statements.
-
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Church will continue in operational existence.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Church and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
STATEMENT AS TO DISCLOSURE OF INFORMATION TO THE INDEPENDENT EXAMINER
So far as the Trustees are aware, there is no relevant information of which the Independent Examiner is unaware, and each Trustee has taken all the steps that ought to have been taken as a Trustee in order to make themselves aware of any relevant information and to establish that the Independent Examiner is aware of that information.
12/2/2026
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
......................................................................... W.D. Blair - Trustee
Page 4
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Cairns Church of Scotland, Milngavie
Statement of Financial Activities for the Year Ended 31 December 2025
| Unrestricted Restricted funds funds Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 3 163,905 - Charitable activities 6 Charitable Community Activities 4,975 - Other trading activities 4 34,826 - Investment income 5 955 - Other income 7 2,816 - Total 207,477 - EXPENDITURE ON Charitable activities 8 Charitable Community Activities 176,468 - NET INCOME 31,009 - RECONCILIATION OF FUNDS Total funds brought forward 869,418 572 TOTAL FUNDS CARRIED FORWARD 900,427 572 |
2025 2024 Total Total funds funds £ £ 163,905 151,320 4,975 4,508 34,826 31,190 955 1,102 2,816 1,985 207,477 190,105 176,468 187,384 31,009 2,721 869,990 867,269 900,999 869,990 |
|---|---|
CONTINUING OPERATIONS
This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities in both years. Comparative figures for the previous year by fund type are shown in Note 13. The notes on pages 8 to 17 form part of these financial statements.
Page 6
31 D•c•mb•r2025 T8nglt48 866ets 15 CURRENT ASSErs 16 10.746 60.718 1&949 71,464 54.317 CREDrroRS ArnLNJntsfang thJbvAthln one 17 (2329n 137.8321 48.167 16,485 869.9 FUN08 Unro8trfdedlJThJ8.' Genernl lur 47. 1S,913 1,601 D•wgnated Fffij. M¢ Da8lonaltd Fund- OINr* .427 869,418 sn TOYAL FUNDS Th• fin1nd •t41om•nt¥ ww• approNYd by the Board olTrustee• •nd Authorfsed for luu• on.............................. and ¥Mrn on l• bthdr ty. Pag• 7
Cairns Church of Scotland, Milngavie
Notes to the Financial Statements for the Year Ended 31 December 2025
1. GENERAL INFORMATION
Cairns Church of Scotland ("the charity") is a Scottish charitable unincorporated association. The Church is governed by a Unitary Constitution and is subject to the Acts & Regulations of the Scottish Assembly of the Church of Scotland. It was registered as a charity in Scotland (registered number SC009913) on 9 June 1950. Its registered address is 6 Lancaster Crescent, Kelvinside, Glasgow, G12 0RR.
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
The financial statements are prepared on an accruals basis, and on a going concern basis, in accordance with:
-
the Charities and Trustee Investment (Scotland) Act 2005;
-
Regulation 8 (Statement of account - Fully accrued accounts) of The Charities Accounts (Scotland) Regulations 2006;
-
the Financial Reporting Standard applicable in the UK and Republic of Ireland, published in March 2018 ("FRS 102"), to the extent that it applies to small entities and public benefit entities;
-
'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland, published in October 2019 (FRS 102)' ("the Charities SORP");
-
UK Generally Accepted Accounting Practice; and
-
the historical cost convention.
The charity meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant accounting policy.
The financial statements are presented in UK sterling, which is the charity's functional currency, and rounded to the nearest pound.
There have been no changes to the basis of preparation this financial year or to the previous financial year's financial statements.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
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Cairns Church of Scotland, Milngavie
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
2. ACCOUNTING POLICIES - continued
Going concern
The charity has financial assets and financial liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as 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 is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 15% on cost Office and IT equipment - 15% on cost Fixtures and fittings - 20% on cost Motor vehicles - 25% on reducing balance
Freehold Property - Manse
During 2021 the property value was increased to £850,000 as a result of a valuation carried out in the year. The trustees have elected to cease depreciation charges on the manse and instead obtain regular valuations.
Freehold Property - Church
The Church Buildings are not included in the financial statements as a result of the exemptions granted under Section 3 of the Law Reform [Miscellaneous Provisions] [Scotland] Act 1990.
Capitalisation Policy
The trustees have elected to capitalise individual fittings and equipment costing in excess of £500.
Taxation
Cairns Church of Scotland, Milngavie is a charity within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Donated services and facilities
In accordance with the Charities SORP (FRS102) the value of the general volunteer time of the Church members is not recognised in the financial statements.
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Cairns Church of Scotland, Milngavie
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
| 3. | DONATIONS AND LEGACIES | |||
|---|---|---|---|---|
| 2025 | 2024 | |||
| £ | £ | |||
| Legacies | 4,707 | 200 | ||
| Ordinary Offerings | 8,246 | 7,285 | ||
| Donations | 9,932 | 10,327 | ||
| Gift Aid Donations | 100,098 | 93,519 | ||
| Tax Recovered (Gift Aid) | 26,903 | 25,388 | ||
| Contributions - Cafe Cairns | 10,989 | 11,928 | ||
| Coffee Time - Sundays | 3,030 | 2,673 | ||
| 163,905 | 151,320 | |||
| 4. | OTHER TRADING ACTIVITIES | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Letting of Premises | 34,826 | 31,190 | ||
| 5. | INVESTMENT INCOME | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Bank Interest | 955 | 1,102 | ||
| 6. | INCOME FROM CHARITABLE ACTIVITIES | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Coffee/Baking/Jumble/Concerts | 4,925 | 3,658 | ||
| Weddings & Funerals | 50 | 850 | ||
| 4,975 | 4,508 | |||
| 7. | OTHER INCOME | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Employer Allowance | 2,816 | 1,985 | ||
| 8. | CHARITABLE ACTIVITIES COSTS | |||
| Direct | Support | |||
| Costs (see | costs (see | |||
| note 9) | note 10) | Totals | ||
| £ | £ | £ | ||
| Charitable Community Activities | 175,028 | 1,440 | 176,468 |
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Cairns Church of Scotland, Milngavie
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
9. DIRECT COSTS OF CHARITABLE ACTIVITIES
| Staff costs Trustees' expenses Ministries & Mission Presbytery Dues Manse Council Tax Manse Repairs Cleaning Costs Grapevine, Stationery, Phone Insurance I.T. Costs Light and Heat Organ Upkeep Repairs and Maintenance Organist Remuneration Payroll Fees Cafe Cairns Costs Donations and Gifts Food and Supplies Professional Fees Thinking Allowed Costs Bank Charges Water Charges Flower Costs Young church Equipment Depreciation 10. SUPPORT COSTS Accounts preparation & Independent examination |
2025 £ 37,098 3,086 83,601 3,798 5,064 375 3,639 2,139 4,678 344 16,409 245 5,201 3,525 635 2,734 - 265 180 276 12 321 141 207 382 673 175,028 2025 £ 1,440 |
2024 £ 42,880 3,081 85,168 3,465 4,552 1,233 903 2,734 4,486 538 18,249 374 7,391 3,185 691 2,882 255 253 180 548 12 1,019 228 744 160 733 |
|---|---|---|
| 185,944 | ||
| 2024 £ 1,440 |
11. TRUSTEES' REMUNERATION AND BENEFITS
During the year, one trustee, the minister, received a stipend. All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all Ministers' stipends and employer's contributions for national insurance, pension and housing loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend (in the fifth and subsequent years) £39,856.
There were no other trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
| Trustees' expenses | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Trustees' expenses | 3,086 | 3,081 |
These expenses were paid to one trustee (the Minister). In addition, the Church paid Council Tax on the Manse in the amount £5,064 (2024: £4,552).
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Cairns Church of Scotland, Milngavie
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
12. STAFF COSTS
| Wages and salaries Social security costs Other pension costs |
2025 2024 £ £ 32,883 39,513 3,684 2,853 531 514 37,098 42,880 |
|---|---|
Staff numbers are calculated on the basis of head count, and include part time staff.
The average monthly number of employees during the year was as follows:
| Premises Support & Admin |
2025 1 1 2 |
2024 2 1 |
|---|---|---|
| 3 |
No employees received emoluments in excess of £60,000.
| 13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 151,320 Charitable activities Charitable Community Activities 4,508 Other trading activities 31,190 Investment income 1,102 Other income 1,985 Total 190,105 EXPENDITURE ON Charitable activities Charitable Community Activities 187,106 NET INCOME/(EXPENDITURE) 2,999 RECONCILIATION OF FUNDS Total funds brought forward 866,419 TOTAL FUNDS CARRIED FORWARD 869,418 |
Restricted funds £ - - - - - - 278 (278) 850 572 |
Total funds £ 151,320 4,508 31,190 1,102 1,985 |
|---|---|---|
| 190,105 | ||
| 187,384 | ||
| 2,721 867,269 |
||
| 869,990 |
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Cairns Church of Scotland, Milngavie
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
14. CONTRIBUTION OF VOLUNTEERS
In common with all congregations of the Church of Scotland, the congregation benefits from the contribution made by volunteers who give of their time and talents willingly and voluntarily for the benefit of the Church. The areas of congregational life which rely on the contribution of volunteers are many and varied and much of the activity would be unable to continue were it not for the commitment shown.
15. TANGIBLE FIXED ASSETS
| COST OR VALUATION At 1 January 2025 and 31 December 2025 DEPRECIATION At 1 January 2025 Charge for year At 31 December 2025 NET BOOK VALUE At 31 December 2025 At 31 December 2024 COST OR VALUATION At 1 January 2025 and 31 December 2025 DEPRECIATION At 1 January 2025 Charge for year At 31 December 2025 NET BOOK VALUE At 31 December 2025 At 31 December 2024 Cost or valuation at 31 December 2025 is represented by: Valuation in 2021 Cost |
Improvements Office Freehold to and IT property property equipment £ £ £ 850,000 52,053 979 - 50,107 147 - 345 147 - 50,452 294 850,000 1,601 685 850,000 1,946 832 Fixtures and Motor fittings vehicles Totals £ £ £ 2,701 12,900 918,633 2,701 12,173 65,128 - 181 673 2,701 12,354 65,801 - 546 852,832 - 727 853,505 Improvements Office Freehold to and IT property property equipment £ £ £ 850,000 - - - 52,053 979 850,000 52,053 979 |
|---|---|
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Cairns Church of Scotland, Milngavie
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
15. TANGIBLE FIXED ASSETS - continued
| Valuation in 2021 Cost |
Fixtures and fittings £ - 2,701 2,701 |
Motor vehicles £ - 12,900 12,900 |
Totals £ 850,000 68,633 918,633 |
|---|---|---|---|
For insurance reinstatement purposes in the event of a total loss, the church building has been valued at £8,357,417. This does not necessarily reflect the market value of the church.
16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade debtors Gift Aid receivable Payroll debtor Accrued income Prepayments CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Third party collections M&M liability Accrued expenses |
2025 £ 777 3,266 437 150 6,116 10,746 2025 £ 1,602 255 20,000 1,440 23,297 |
2024 £ 1,337 3,384 1,263 368 12,597 18,949 2024 £ 3,758 245 30,000 3,829 37,832 |
|---|---|---|
17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
18. ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Unrestricted funds £ Fixed assets 852,832 Current assets 70,892 Current liabilities (23,297) 900,427 |
Restricted funds £ - 572 - 572 |
2025 Total funds £ 852,832 71,464 (23,297) 900,999 |
2024 Total funds £ 853,505 54,317 (37,832) 869,990 |
|---|---|---|---|
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Cairns Church of Scotland, Milngavie
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
18. ANALYSIS OF NET ASSETS BETWEEN FUNDS - continued
Comparatives for analysis of net assets between funds
| Unrestricted Restricted funds funds £ £ Fixed assets 853,505 - Current assets 53,745 572 Current liabilities (37,832) - 869,418 572 19. MOVEMENT IN FUNDS At 1/1/25 £ Unrestricted funds General fund 15,913 Designated Fund - Manse 850,000 Designated Fund - Improvements 1,946 Designated Fund - Motor 727 Designated Fund - Office equipment 832 869,418 Restricted funds Restricted Fund - Sound/IT 372 Restricted Fund - Choir 200 572 TOTAL FUNDS 869,990 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 207,477 Designated Fund - Improvements - Designated Fund - Motor - Designated Fund - Office equipment - 207,477 TOTAL FUNDS 207,477 |
2024 2023 Total Total funds funds £ £ 853,505 850,969 54,317 51,222 (37,832) (34,922) 869,990 867,269 Net movement At in funds 31/12/25 £ £ 31,682 47,595 - 850,000 (345) 1,601 (181) 546 (147) 685 31,009 900,427 - 372 - 200 - 572 31,009 900,999 Resources Movement expended in funds £ £ (175,795 ) 31,682 (345) (345) (181) (181) (147) (147) (176,468 ) 31,009 (176,468 ) 31,009 |
2023 Total funds £ 850,969 51,222 (34,922) 867,269 |
|---|---|---|
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Cairns Church of Scotland, Milngavie
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
19. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net movement At 1/1/24 in funds £ £ Unrestricted funds General fund 15,450 3,732 Designated Fund - Manse 850,000 - Designated Fund - Improvements - (344) Designated Fund - Motor 969 (242) Designated Fund - Office equipment - (147) 866,419 2,999 Restricted funds Restricted Fund - Sound/IT 650 (278) Restricted Fund - Choir 200 - 850 (278) TOTAL FUNDS 867,269 2,721 Comparative net movement in funds, included in the above are as follows: Unrestricted funds Incoming resources £ General fund 190,105 Designated Fund - Improvements - Designated Fund - Motor - Designated Fund - Office equipment - 190,105 Restricted funds Restricted Fund - Sound/IT - TOTAL FUNDS 190,105 Purposes of Funds |
Transfers between At funds 31/12/24 £ £ (3,269) 15,913 - 850,000 2,290 1,946 - 727 979 832 - 869,418 - 372 - 200 - 572 - 869,990 Resources expended £ Movement in funds £ (186,373 ) 3,732 (344) (344) (242) (242) (147) (147) (187,106 ) 2,999 (278) (278) (187,384 ) 2,721 |
|---|---|
Comparative net movement in funds, included in the above are as follows:
General Fund - The unrestricted, free reserves of the charity
Designated Fund - Manse - Represents the net book value of the Manse. Additions are transferred to this fund and depreciation charged to it. This fund has been renamed from 'Designated Fund - Fabric'
Designated Fund - Improvements - Represents the net book value of the improvements to the Manse and Church property. Additions are transferred to this fund and depreciation charged to it
Designated Fund - Motor - Represents the net book value of the vehicle. Additions are transferred to this fund and depreciation charged to it
Designated Fund - Office equipment - Represents the net book value of the office equipment. Additions are transferred to this fund and depreciation charged to it
Restricted Fund - Sound/IT - Donation provided towards the Sanctuary sound and IT project
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continued...
Cairns Church of Scotland, Milngavie
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
19. MOVEMENT IN FUNDS - continued
Restricted Fund - Choir - Legacy provided towards the running of Cairns Church of Scotland choir
20. RELATED PARTY DISCLOSURES
During 2025 a total of £41,045 was donated to the Church by a total of 20 of its trustees (2024: £36,180 from a total of 19 trustees).
21. SPECIAL COLLECTIONS
During the year the Church held collections for two projects. The nature of these collections is that the funds raised are passed directly to the recipient organisation and as such these amounts do not feature in the Church's income or expenditure.
Funds were raised on behalf of these organisations as follows:
| Recipient Nkanda Christian Aid |
300 674 974 2025 £ |
2024 £ 310 300 |
|---|---|---|
| 610 |
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