**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 and TnJste• Inv88tment ISctsU8ndl 2(*J5 the Ch8rrt￿ Aruwnts IS(rdlandl Rr4uLgkns 20(￿ las amended). Th• chaws trustees C￿￿der IhBt the •Jdtt fequlrerwii ol 10(1X•l to Ic) d the A(x(MJnts RWtiCffi6 dws not apply. It Is my responsltiity to exwnints tho accthffrts Sth 4411Xcl aThJ to pattycular matters have to ry 8ttenkn. My exan￿nation was csrried CArt in 7Ailh Re￿ 11 Chwl¥e5 AL¥wnis ISDJdandl ROgU￿n$ 2￿6. An ¢xarth8￿on Indudas 8 a￿*￿￿101vj r•(%Nds W ty IhB th•ity tho aco)unts seeklng oXpl8naJc￿S from Y￿ 8S tyU8teeg ¢onLW￿ any mth. The rffrx•Jwes WKleJtaken the a￿enCe that be required In an oudrt. and I do nat •>¥*8ss thè th 6i¥en ty Connect1￿ myoxan￿nao¢￿, nom•ltwlmcuMtory*tw*kn: lo keep kn •cctyd•nc• 4411X•l cl the 2005 Acl and Reg￿lk￿ 4 of the 2fm Acoxw>t5 R￿￿8110￿. aThJ Ac￿Unts Regulatron• Herbart House 24 Harfoertstreet Gl88gow G206 Oat•'. )0 P8905 **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 ArnLNJntsfa￿ng 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. Page 8 continued... **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. Page 9 continued... **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| Page 10 continued... **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). Page 11 continued... **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| Page 12 continued... **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| |---|---| Page 13 continued... **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| |---|---|---|---| Page 14 continued... **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| |---|---|---| Page 15 continued... **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 Page 16 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| Page 17