The Church of Scotland St. Paul's Church, JohnstoDe Financial Statements for the Year ended 31 Deeember 2024 Congregation No: 140751 Charity Iyo: SCOI1747
St. P2uI's Church, Johnstone Truslees, Annual Report for the Year ended 31 December 2024 The trustC¢s prcsenl the annual rep)rt and accounts for St. Pauls Church, Johnstone for thdyear endrd 31 [kceMr 2024. Reference and Administrative Informatio C'harity Name: i. Paul's ChurLh. Johnstone L harily. Registration Number". SCOl1747 L'ongrcb?alion R¢fercnce No: 140751 I'rustees See allachcd l.isl Principyl l)ffife-he4re lknnker¥ Ri))al Bank ot Scoiland l Moncricff Si. Paisley PA3 2AW
.St. Paul's Church. JobDstODe
Tr$1¢¢$. Annu41 Report
Year ended 31 lknember 2024
Strueture. Covenbanee and MngeMe1
Covernin% Ilocumtnt
C"hurnh 1% administered within ILmi% ol¢k lJnil8ry C"Onli10n apryoved b% the congrLgwiibn at th¢ M¢¢ling Dn 24th
FLbruttr¥ 2(K)8 a(kwiLd ihertthcr h. Kirk StS1 furtkr appTotred b% the Presmier) ol .1 and Patslew in S
ing o12(A18 and
rJtifi¢d hy Ihc l)el¢g41ion of I•¢ne of.llr Churnh of%cthland on 17th Jul% 2(Kl8.
Recruitmtnt Dd AppDiDtment ofTryste¢s
I h¢ KiTk SL.%10 1.% IhL' iILarits' In. "nK' Kirk kn%¢on arc tly ¢l(krs. i)r ard are LJMJYn Irom
Lhurch dre consi&rLyI 10 ha¢ Ik ar4xopnatc ¥iA5. skJllN elYb)miinKni the gpirl1u aThJ managemeni a
'Ihi Kirk .1)0 ilK' auihorÈl% lo invilL' I trKThlrn." of (¢talb(In LY itthd (thr individuals Iu J55i5l i
allairs ol. IK. Church wlKr¢ P[Opriate. T7 ministrr. is a of tr Kirk 14 ckdc4J by oingrgaijo
PrL%b>1er¥.
JncrtklrTS ul. th¢
ir% of the ihurch.
Ilk. manllg¢mLtIi
and iThductcd by
Orgni511ionl Strnrfure
ThL Kirk S¢1n % a four iins a y¢ar. 'fkne ay¢ se¥en crrnitttes mk of Kirk nMtr5 and
td indjviduals
wh(1 hay¥ IhL' r¢%wn%ihility of iarying (wr th dai. day nJJning of 11 rhuwh and rrr¢l l)n I Iih
ugu%l 211?11. the
con¥regaiions of Johns10r Si Paul's and Parish C-hurch Ltrr¢d a linkage agreemeni. Ihi% linkage lerl lin 2024 10 allo
I'ari%h C hurLh and kilh3tchan Kirk" to form a linw. fhis JithnstoTrc 81 Atmlrnb % I'rinii% arml JuhnSl()nL SI ljaul's 10
rn(Ivi lorward lorm a Union and ch 10 lo a linkage with John01 High ParislL in 2025. Pre5b)14y Plan.
C)bjectives 4nd Ac¢ivi¢ies
I hi I'huiLh u1.%L¢1d 15 1 rinitarian in (kKtrine. Rcformed in t111 aYKI Pr1am in pplicv. li cxist5 10 glorifv (MMI
advCrnen1 nl. ('hri-I Kingth)m throughwi . wwld. A% a wH)n chwrlL it aCkNIc8¢4 a di%1inaike Call and
ordinllncLN of rLligivn 10 thc Lvcry Parish of sctitlaT through a mini5w. II c4ForKYaks Wilh oilr C'h
lU[in1lal in %L-IAland 3nd lYNiynd.
to WOTk f
Si. Pul'5 Church. Johnstone Trustees. Annul Report Yer ended 3 l December 2024 The Inllnwing orbidnili(11}% 8rL iTrrn the y(M]t¥ w)k of tr chwrlL prish and AnLhi)r Bi)%$ Juninr I)r&lL S1¢1). Ciirl% Hrig Salurdai. sunshi Club TheTL are variow4 la1 cvcnts held rwsc urS rff(KrwMe fellowship. roifee Bu atlLrnwn IL& RL'garding Ik cnmrnunilv. t. minister rlylain lo two ILKal Fordlwnk Primay). and ("ochrane (' ho%1 und %UPTK)rt ihe Ial TrLx%Jk arnl tly tnini5tLY COThJ fiwJls and ClingS for re4ithThts ofilK ciHnmuniiN. WL itlxi pr%)vJde a¢LOtturKMkn. liort severdl I(K IXMnnJuThilv olour halls lunhering link% with I Sup¥ and se Prirnar¥. 'C munity. Achievements gnd PerfomAnce l)espiie Ing in V48ncy since Augwst 2023. the sccular aTrJ mulli-culiural ndLtr¢ of nNthn knti5h KIety. Si Paul's is own Th in t¢rrrLS of rtumtrs" alleThJing worship and r]nat. li is a rywc&sivc Iving wtth limes. main of prai. inlIng audio Visu LNuipwni all us 10 51re4vn imir ser%'i(rs Iibc OliLT in1eff1 10 TrKm public 'lthi% JUdIVIs&1 equipoKni is wsed lo cnhancc wiship and Ix)l¢J LXWi[[tht i%01¥15 fn)m 11C 10 lime. II'L ha¢ ¢"n ¢mjONillE join wthship iih 51 Andrtyl %"I"riniTh at 51 Paul-5 5irKY WtnlKT 2V24. AIILThlaMY is g4 Eth allLnding Ldlh %unda% and an ab¢r4 of l(N) ]wJk worshirving online cxh wcLk. IkAh congr¢walions will Unite a l.InkAg¢ i)n I lth March 2025. I7 C-hubr Kirk Mill l.ink 1th Johnstsxje High P8ri5h. In dddiiion 10 ihL Llubs organi%alion5 al Si Paul & Si Paul's Kirk arwj u)ngrewion have wclcomEd variws tri>m .4ndrcw % I'riniiw. Th¢ CJirl% Ilrig. and T5 companies frn Si Andrrws 5tsrted tht 10 in 2024 at %1 Paul's. Si Andrew s lJriga(k" Lompanits uniie4J io form IA and 3rd j0hr Girls Brig. this ha5 ktn a 8T %1 Paul'5 Iger ha company.. how¢v¢T. tk Kirk f%sion were thlightrd tsb w¢lc(Mtt 3rd joh1k4 lkny4 IIrE8. aging to knld ils ing C'114 as the rR and ihL- wiikr ice of [nIn and swions ond clubs a Tjrigadc FinaTrri41 Review ()n ihL illil)mL Niik. of ihe ac£Tr (lift Aid Ikctr&ed b>. 5.9% from 2023. 'Fo by 6.6% FundT3ising hLs incnme Str¢ and 15 duc in t¥Tr shon meaSUTC io the haTd workin¥ wa) C 01tr wilh the sur¢ olall or P4LuIs 1 %( Andre% and fri¢¥th. A 01 £3.51NI lor 2024 V4&5 &cL whiih $rthed iYl(Hr thc cj uf kpi¢m ri¥iirL 18 £5frflY. ' rLtr¢n IJK Iw of our h15 lo varMML% orwisations h&$ cmiinttd. (knall. tk tiknl de¢r¢ld bi 3.Ir.' Irom 2023. alih)ugh has. a rcluTh 2.yts atrx)vL bw. IL ircm¢ndou5 TnCmir% vf Si %sith the litLqI Ihe C hurch h& Reservtt Polity li 15 Ihe InLSTh'% ry)lic% lo knld rLCrvts of approximatrly J exmIllUTe IrKI]Ing fund5. Ai ye4r er lash of£83.374. Thc L'hurLh J50 JK,Id £22.154 1)I"ren(trd cash fiMJd5 which have rffoviLkJ for tlr srttified in N(rte 13. C'hvrch hcld Risk Manigcrntnt ith an a¥ing congr¢gwi0 tk trLaiTh risk 15 tsfirthrr* 8j la rAn of Ihe TwnF¢rthip. W'hi151 wc TttCiV¢ iDcotne whiLh 15 able 10 fund the ongoing of the Chut¢h we are ¥eri We alw coniml eXid] and Mage fund% appn)priw¢l) to allow this lo tlIn e¥en V4kn irwjx hls T. Il'e have abk ovcr 14Ls1 numkn ol v¢aTr in a 5knilion io'build up, funds whirh will Imryrfully allow this an extrn(kd Fri(Ml ofiimc.
SL P4ul's Cbur¢h. JohnsloDe Tru$ttts' Ann11 Report Ver ended 31 December 2024 Stateln¢DI of Tru5ttt5' R¢5w¥n5ihililies l knrii% la¥5 I. trlL4LL. lu linatKial swenKnts fin11 jtar whbch kn. a in lair view of I iharii) tL% findnliat aciiiitie4 fut rthiml. In prew4ring fin1 wr rr4uirrA to.. 4tsIL' (11"8ffair% (If 5¢1¥xl.%uitsbk lntIng FoliriL and appl) Ihem Msiqenil).. m4thL IJgrrn1$ arKI ikn14n ri¥11b1L. pthi. siaiL Nknhcr appliLAblL li)uni1 j SULfiLS lil rrcfflinTrkd Een lolk)we rtures 4li*liiied 4Th1 lipld1td in the linarKial %tsiLrytKnL%." I1 Lrwe IIK. linarKial 51aiLTrml% ilK' bM)ing urtk'%% li is ifiarw tt) trnrne L bicct ro an>. Irp"r)i'e(I hi. IITe'l TTri'Vev 'tPfl t11T Wwlr.
I
St. Paul's Church, Johnstone SC011747 Independent Examiner's Report to the Trustees of SL Paul's Church, Johnstone I report on the accounts of the charity for the year ended 31 December 2024 which are set oul on pa es6tol6. Respectlve responslbllllles of trustees and examlner The charity's trustees are resw)nsible for the preparalion of the accounts in accordance with the Charities and Trustee Investrnenl (Scoiland) Acl 2005 Jnd the Charitie5 Accounts (Scotland) Regula rn)s of the ons 2006. The charity trustees consider that the audit requirement of RebFul1On 10(1) (a) lo (c) of Regulations does nol apply. It is my reswnsibility lo examine the accounts as required under seclio the Act and slale whether particular malters have come to my attention. Accounts 4411)Iclof B&8ls Df ldePendent examiDer's stgtemenl My. examination is carried oui in acLord8nce with Regulalion 11 of the Charilies Account Regulaiions ?006. An examination includes a review of the accounting records kept b). the c comparison of the accounts presen*d with those records. It also includes consideration of any unu di105Ure5 in the accoun15, and seeks explanalion5 from the trnslees concerning any 5u¢h m procedures undertaken do nol provide all the evidence that would be wuired in an audiL and con not express an audii opinion on the view L7iven by the accounts. {Scotland) arity and a l items or er5. The uently I do IDdependeDI eiamlner's stalement In the course of my examination. no marter has come to my attention which byives me reasonable cause to believe thal in any material respect the requirements: to keep accounting records in Accordance with Seaion 44(1) {a) of the 2005 Act and Regulai 2006 Accounts RebTrulations. and to prepare accounis which accord with the accounting records and comply with Regulation 8 Accounts Rebiulalions have noi been meL or to which. in my opinion, attention should be drawn in order to enable a PToper understan accounts reached. 4ofthe r the 2006 ing of the
St. Paul's Church, Johnstone Statement of Financial ActiTrities for the Year ended 31 December 2024 l rt51ric¢ed Funds 2024 Re5tri¢¢td Funds Endowmtnt l-¥nd5 2024 N4)te Tol•l Total 2024 2024 2(b23 Jn¢omin Rtsources Jkneoming re5uurtes from zeDtrittd fuuds 61.(4>2 70.972 Aiti¥'iiieN for 8¢LTdi18 futhd 1.076 6.164 403 866 Incoming rtsourc from cbritble actiwi¢ie5 C)ther incoming re50yrre 2.45 X.61 5.542 Total Incomin Resourtes 68.IXb2 7.653 76.55 77.3%11 Resources Fi nded C-0515 01.genLrdlin¥ fund% c-hi1hll. aL11Yiiie 73.353 31P) 79.66 69.704 CJOTrtrLrnatiLi cchL% Total Resources E¥ nded 73.353 .3( 7Y.66 69.7114 Net incornin8loutgoing rer¢t$ btfO Ir•sftr5 14.4511 1.344 13.1 7.676 Trinsftrs between funds et in¢omingloutg(bing resources befort other rvogaised Rltns •nd I0e$ 14.451) 1.344 13.10 7.070 (iaitLiII.05sI ¢)0 r¢valuation oflTrvmtTr 12 57 275 Net movtmeni in fuDds 14.43YI 7.951 'rotAI funds brougbt forw•rd 2W.243 27.156 317.3 309.44¥ Tot*1 funds cArried forwArd •X5.X04 ?X.557 314.301 317.3
St. Paul's Church, Johnstone Balance Sheet As At 31 Deeember 2024 2024 202 Noit Fixed Asset5 I'angiblc F"ixed &ssets Investsnents 190.0(K) 7.6?0 190.0(M) 197,6?0 197.551 Current Assets l)ebiors 13.(M)O 106.848 119.848 Ilank and (Lsh 105.5?8 16.741 Credilors l alling due within on¢ year Nti Current Assets 116.741 119.848 Nei Asvts 314.361 317.39 Unrestricted frunds ( iLncnl lunds Ik%ign¥ied funds 13 27.888 2$7.916 32.349 257.1194 78S.81 28.557 ?¢40.?43 Ri¥iri¢ied F'und5 13 TiTrt*l Funds 314.-161 317.34 I'he ac¢(bunis were appTov¢d by ihc Kirk Se5510n on 18th February 2025 l.or and vn behalf ofihe Kirk Se%'%ii)n Scssion Clerk Treasurer
St. Paul's Church. Johnstone Accounting Policies for the Year ended 31 December 2024 The prinLipal acLI)unting lIcIeS. w'hich have applied consislcntly in th¢ LU ent and preceding )'ear in dealing w'ith items M'hich arc considLred Maleri to the accounts, are scl (iut LK'II)w. Basiq of I"he accounls havL. hcen preparcd in accordance with applicablc accounlingi slandard% under the hislorical cost coni'ention. modificd ici r¢flLCI thL inclusion of ineStmentS al market N'alue, dnd in aLLordancL wilh ihL C harilies and -1 ruslcL. Ini'c%lTllLnt {%LC)Ilandl Act 2005. -1-he C'harities ,ILLounls l %Loiland) Regulations 2006. the Regyulalions ancni Congireb?dtional FinancL •pproN'ed by IhL. GcnL'ral As%cmbly c)f the Church of Scoiland in 2007 and ihe Statement of Rcc(ithmendL Practice: Accounling and RetK)rting by Charilics {2005). Funds Funds dre Classific &s either restriLied funds or unreslTicied fund%. dcfincd &$ fnlloth".s. RL'%triclcd funds arc funds subject to sEKiific rL'quiremLnls as lo their use w'hich may be kleclared b). IhL donor or wilh thcir authority or creatcd ihr()ugh IL"gJal proLcsses. bui still within the ]der objects of the charity. Endowneni funds are funds 'hICh have bc¢n ¥i%'en on the condition thai the origin41 capital sum is not reduced. bul the income there from is uscd for thc purpose dcfincd in dc¢ordance 'ith lh¢ i)bjLc15 ul. Ihe Lhariiv. LlnrL5tricted funds are expcndable ai ihc discretii)n of the truslees in furtherance of the objects of thL' Lharit!.. If parts of the unreslricled funds arc eannarkcd al ihc diSClin c)r th¢ irusttes lor a partiLular purp()s¢. thcy ar¢" dc5ignalLMI &s a separate fund. 'I'his desigJnalion,has ( admini51rativc puryjose only and does noi Icgyally rcslriLI thL' truslees, disLrelion Ic) *pl! the Incomin% resources All donations and gyifts are included '1th1n incomingi rLsoufLCS undL'r eithLr unrL'5t LIL'd or restricted lunds according lo ihe terms under which the doT]ation is mad¢ and when ihL' am()unt Lan bL' qulif1Ld '1[h rL'&%onablL Lertainty. Donations and gyilts in k'ind arc brougpht jnlci lh¢ accounts at their market value io the charity. RoTr¢S r.XEK"ndilurL' ts rccc)gnised on an a¢cruals b&sis &s the liabilit! is incurred.
St. Paul's Church Accounting Policies for the Year ended 31 December 2024 Tangible fixed xssets I'hL Lhdril) ihL right lo occupy and use for ils charitsble objecls ccrtain langyiblc fixld assets. including IhL. Church and hall%. v¢51Lxl in ihe C'hurch of Scotland C"Icncral 'lru%tres. c()nsiderdtion is pavable for thc use of ihcse ass¢ts. The Manse is included al its curr¢nl value and will IK" revalued on a regular basis. Expenditure incUcd on ihc rcpair and mqiint(S)an¢¢ of IhL'S¢ as%L'l% is ch(wgTc'd &5 rLsour¢es expcnded in the statemenl of financial aclivilies in tle rKriod in which the liabilily ariscs. In accordance wilh Stsiements of Stsndards Accounting praciicc No 19. no depr ation is prc)vided in rLsl of pr()perty. 'fhis is a departure Irom thc rcquiremcnls of thL C'()mp4niLs Act 20(16 which requircs all property io dcprcciaied. Such assLbls are noi held lor consum li()n but Ic)r invLSlmLnt lind IhL Iruslees considLr ihal l() dcprLXiiilL' thcm w()uld ni)I g¥ivL 41 IruL' and lair I'ILl¥. DLprLLialion is only. one c)I' the many laLtors rL"IILYlcd in the annual valualion ol-Pri)pcrty and 41LL()rding,l>' IhL' am()unl ol-dcprcLialii)n whiLh mibphi oihLnViSL havL bL'Lll Lharg>Ld L¥nn()I hL SLparatL.ly identiliLd or quanliliLd. 'IThL Iru%lLc5 con%idLr Ihiil this tK)liLy rL'%ults in lh¢ finJn¢ial slalLmenl g)iving> a Iru¢ and lair view. ni'i'¥tmenls I. IXLd a%sLt inveslm¢'nls are stalL al markel value ai Ihc balancc shcet dalc. Ilnrealiskd giains Ind rL'prL'.nl Ihc. dilli'rL'ncL ix.IM'¢¢n thL mdrkel N'aluL al thL k'binninbi und L ()l- IhL lin(InLial ycar or. il- purLh&scd in ihc ycar. Ihc dilTcrL'nLc bciwcen Li)%i and mkl.1 val L. al th cnd (Il- IhL yLar. RLaliscd gains and losscs rcprcseni Ihc dilTcrenLL. bctwccn ihc pr()&L.d4 1)n di%)al and ihc markel value al ihL Start ofihc ycar or cosl if purch&8ed in thc ycar. St. l)¢iuI's ('hurch. John8lone is rccognTscd &% a charily for ihc. pur1$¢ nf applt¢abl¢ Icgijslalion and is Ihcrctorc not subjccl lo IatiOn on ils charilablc acti.111CS. -l-hc Lhari rL'gij.%lLrcd li)r V A-I. and rL%oufLCS cxpcndLd ihcrcfi)rc inLludc irrL'covLrahlL' input V A'l-. Trustees (vivin%y l)uring¥ ?()?? IhL "I'rustees ofihe C'hurch were rcswnsible for WTrO coniribulion5 of £2.2 which relalLs lo 31).1 0/0 ol. income from thal source. lknc Gift Aid conlribulion of £24.53 Iranslales 10 62.5°/0 ol. total income from Gill Aid. which N'olunteers In (Ill li)rn1.s ofchureh lifL a larbpc dLbi is 0.ed lo ihosc K¥'ho provide volunlary support thin thLir rulL'.% TrustL¢% but also ti) gTcncral Chur¢h m¢Mr5 whc) Lonlribul¢' ncTrl ()nlN, lalL'nty bul endlL55 limL' in undL'rtaking, dulles. 'hICh includcs clcaning. fund rai%ingy and %upport t() d(hir C"hurch activities within ihe community. eg visiling ihe clderly. childrens oul of school cltsbs and Sundav School. Their conlribulion whilsl cosi free is invaluable.
St P¥l'J C.-hurch. Johnstone Notes to tht Finn¢ial Sttemtnts for the Ye•r tndtd JI De¢embv 2024 F* 2•14 T1 V(4w¢•rv 47%44 51214 l).LX sio 55$ 250 2.450 Et
t PAul's Church, Johnstone Tr4ottS to tht Tr'inAnti#l Ststtment5 for Iht Itr emded 31 Dt¢eraber 2024 T1 2B14 14 2•14 017 IkF¢rSkn 15.71V• 10. io ChL¢¢h(riCt&.WUE J.¥55 ?J19 Tthl 9.7
St PAul'J Churth, Johtts5ton¢ Notes to th Fitttttl#l St•tettts for th Y**r tttdtd 31 December 2024
Si Paul'4 (-hurch, Jtshn$i(bDe Nvtes to the Tr-intttil Ststtments for tht Ytr ended JI Dteember 2024 TMlbl¢ AJW T•¢AI Cu AI l JNrw2024 At 11 Ik¢cmbtr J)24 Ai l 2n74 Ai 11 71174 k *1¥P Ai 11 Al 11 l)wornb#J121 2•1J 11 273 11 I1nbEr 21124 4.7ts> 4.71x1 Y¥(t¢hur¢ Inv¢JkKi fruN
St Pul'$ Chur¢h, JohnstODe Notes lo Ihe Trin•ncil %tJttmcntS for tht Yer tnded JI Dtcember 2024 1014 1Tr2J Aid K¢lundl I r¢OIIory 2•24 2th2J ( rcthlw PA¥I. YIC- DWI¢4 2.154 crA I.bIllI JI 2•24
St P¥l's Church. John5tont Noteq ta the Finnf ill %lttments for the leAr tndtd JI T)e¢tmbtr 2024 IJ Ilv¥rtrtl A¢Ji I4 J¥ Y 2L755 t07 47 17 i 57& 445 4Jts I wrwirbtt•d 1).7( 4.1 4¥14 nJ53 El*k Dtf. 7thr¥ 24", l.W7