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 [kceM￿r 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 M*n*geMe￿1
Covernin% Ilocumtnt
C"hurnh 1% administered within ￿ ILmi% ol¢k lJnil8ry C"On￿li￿10n apryoved b% the congrLgwiibn at th¢ M¢¢ling Dn 24th
FLbruttr¥ 2(K)8 a(kwiLd ihertthcr h. ￿ Kirk St￿S1￿ 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
Org*ni511ion*l Strnrfure
ThL Kirk S¢￿1￿n *% a four iin*s a y¢ar. 'fkne ay¢ se¥en crrnitttes m*k of Kirk n￿Mt￿r5 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 L￿trr¢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 John￿01￿ High ParislL in 2025. Pre5b)14y Plan.
C)bjectives 4nd Ac¢ivi¢ies
I hi I'huiLh u1.%L￿¢1￿￿d 15 1 rinitarian in (kKtrine. Rcformed in t￿111￿ aYKI Pr￿￿￿1am in pplicv. li cxist5 10 glorifv (MMI
adv￿C￿rnen1 nl. ('hri￿-I Kingth)m throughwi ￿. wwld. A% a wH)n￿ chwrlL it aCk￿NIc￿8¢4 a di%1inaike Call and
ordinllncLN of rLligivn 10 thc Lvcry Parish of sctitlaT￿ through a mini5w. II c4ForKYaks Wilh oil*r C'h
l￿U[￿in1lal in %L-IAland 3nd lYNiynd.
to WOTk f<iT ihe
ui¥ 10 hring ih¢
rLhcs in variijus
As J lacal ¢hurrh Si l>aul's mwn is ￿ pr￿Me obiectivL% N￿1{￿1 Church ￿llined th)ve within OUT parish
Ll)minunil¥. (Jur s1ralL￿ 10 ￿h1cv¢ is as follov45".
Pri)% id¢ th¢ i)PWrtunit% lor publii Norship each Sund&¥ at I lam
C'ommunion 15 OtTerLJ *1 the I lam seryicL ffl Ik. fir*1 Surmlai. vf Marth Jw*. (Xyottr and tknxynkn.. wilh furtkn (wrthuni
ioinmunii)n ￿Ing ottered at oih'r varying Iinkn th￿ug1￿￿1 i¢#r.
I".Xlimdl ¥niups req￿￿tin￿ lu join in V4of5hip arr V4¢I•M￿l on a rrgular baw'5 hav¢ irKktd C0mll￿￿1 on the Warmth
exlLn(kd fTUm L'VeryO￿ within tk Chu￿h.
C IHwrating wilh r￿l&h￿)￿rIng lor example in shan"ngN)ir¢l 5Lfviiv Miih %1 Arthw %'1 riniii C'hurch during Ilol
unda) siniL ￿￿1¢M￿r 2024. Si 5 L105cd thcir (kTh5 22 Scrrtcmt*t 2024 fur fi[￿ limL. W'L al￿
IlraTrLr in 2024.
d local
es 10 L*ILbrdlL
w¢lrotne
Lxk and Laih
rld Dai of

Si. P*ul'5 Church. Johnstone
Trustees. Annu*l Report
Ye*r ended 3 l December 2024
The Inllnwing orbidni￿li(11}% 8rL iTrr*n ￿ the y(M]t¥ w)k of tr chwrlL prish and
AnLhi)r Bi)%$
Juninr I)r￿&lL S￿1¢1).
Ciirl% Hrig*
Salurdai. sunshi￿ Club
TheTL are variow4 ￿la1 cvcnts held rwsc u￿rS ￿ 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 I￿al TrLx%J￿k arnl tly tnini5tLY COThJ￿ fiwJls and ￿C￿lingS 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 V4*8ncy since Augwst 2023. the sccular aTrJ mulli-culiural ndLtr¢ of nNthn knti5h ￿KIety. Si Paul's is
own ￿Th in t¢rrrLS of rtumt*rs" alleThJing worship and r]na￿t. li is a rywc&sivc I￿ving wtth limes.
main of prai*. in￿lIng audio Visu￿ LNuipw*ni all￿ us 10 51re4vn imir ser%'i(rs Iibc OliLT ￿ in1eff￿1 10 TrKm
public 'lthi% JUdI￿VIs￿&1 equipoKni is wsed lo cnhancc wi*ship and Ix)l¢J LXWi[[tht￿ i%￿01￿￿¥1￿5 fn)m 11￿C 10 lime.
II'L ha￿¢ ￿¢"n ¢mjONillE join wthship *iih 51 Andrtyl %"I"riniTh at 51 Paul-5 5irKY WtnlKT 2V24. AIILThlaMY is g￿4 ￿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 T￿5 companies fr￿n 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 ￿ I￿ger 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 0￿￿1t￿r wilh the sur¢￿ olall or
P4LuIs 1 %( Andre￿% and fri¢¥th. A 01 £3.51NI lor 2024 V4&5 &cL whiih $r￿thed iYl(Hr thc c￿j uf kpi¢m
ri¥iirL ￿1￿8 £5frflY.
' rLtr¢n￿ IJK Iw of our h￿15 lo varMML% orwisations h&$ cmiinttd. (knall. tk tiknl
de¢r¢l￿d bi 3.Ir.' Irom 2023. alih)ugh has. a rcluTh 2.yts atrx)vL bw.
IL ircm¢ndou5
TnCmi￿r% vf Si
%sith the litLqI
Ihe C hurch h&
Reservtt Polity
li 15 Ihe InLSTh'% ry)lic% lo knld rL￿Crvts of approximatrly J ex￿mIllUTe IrKI￿]Ing fund5. Ai ye4r er
lash of£83.374.
Thc L'hurLh J50 JK,Id £22.154 1)I"re￿n(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* 8￿j 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 eX￿id]￿ and Mage
fund% appn)priw¢l) to allow this lo t￿lIn￿ 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$ttts' Ann￿11 Report
Ve*r ended 31 December 2024
Stateln¢DI of Tru5ttt5' R¢5w¥n5ihililies
l knrii% la¥5 I￿. trlL4LL.￿ lu linatKial swenKnts fin￿￿1￿1 jtar whbch kn. a in* lair view of I
iharii) tL% findnliat aciiiitie4 fut rthiml. In prew4ring fin￿￿1￿ wr rr4uirrA to..
4tsIL' (11"8ffair% (If
5¢1¥xl.%uitsbk ￿l￿ntIng FoliriL* and appl) Ihem Msiqenil)..
m4thL I￿Jgrr￿n1$ arKI ikn14n ri*¥￿11b1L. pthi.
siaiL Nknhcr appliLAblL ￿li)uni1￿￿ ￿￿j SULfi￿LS lil rrcfflin*Trkd E*en lolk)we
rtures 4li*liiied 4Th1 lipld1t￿d in the linarKial %tsiLrytKnL%." I￿1
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 t1￿1T 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 RebFul￿1On 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 l￿dePendent 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
di￿105Ure5 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¢￿LTdi1￿8 futhd
1.076
6.164
403
866
Incoming rtsourc￿ from cb*rit*ble 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-hi￿1￿hll. aL11Yiiie
73.353
31P)
79.66
69.704
CJOTrtrLrnatiLi cchL%
Total Resources E¥
nded
73.353
.3(
7Y.66
69.7114
Net incornin8loutgoing re￿￿r¢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 I0￿e$
14.451)
1.344
13.10
7.070
(iaitLiII.05sI ¢)0 r¢valuation oflTrv￿mtTr
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 in￿eStmentS 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 diSC￿li￿n 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' qu￿lif1Ld ￿'1[h rL'&%onablL Lertainty. Donations and gyilts in k'ind arc brougpht jnlci lh¢
accounts at their market value io the charity.
R￿o￿Tr¢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 incU￿cd 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 rLs￿l 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 m￿kl.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. pur￿1$¢￿ nf applt¢abl¢
Icgijslalion and is Ihcrctorc not subjccl lo I￿atiOn 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¢M￿r5 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 Fin*n¢ial St*temtnts
for the Ye•r tndtd JI De¢embv 2024
F**
2•14
T￿1
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
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