Upper AnDaDdalc Parish Cbureh, Mofff•¢ ConEre2aiional Accounts "or the Year Ended 31st December 2025 aiurch of SLoll8tKI RefEr￿￿C 0707412 Scoiiish Chariiy Numbcr SC012236 Upper AnnandAle Parish Church.1¥lfjtf41 Refere￿¢¢ Adrn•Ni51TatiTri, Informatio ctmrity Name". TJppeT Annanda]e Parish Chur¢h Lhiirily Rc¥islTation Number.. SC012236 ConBrcg&ition Ref¢rence No.. 070429 Conla¢i Address.. Braidholni Wamphrny offat DG109NE Tru¥teey S Jeffrey Brow Aiinr CullLdg¢ 4a7el McDon&ld Ilelen ljraid Ayin Ciordon Fiunu NILLcan Peter N¢wson l.'iona Paion Anne Sanders shcila TIK)rllson Alison Kirkw'ood l.inda Mcminn GTieme Pa￿r$0￿ Chrislopher P￿lIe Andiew Shurtltwotth Petcr l10￿er Mdrion LitilL l.auri¢ McVei%h J¥ne PalLrsf)n Jwie Porter James Paicrson Hildu S&tvillL Prirtllpal ufiicfrbL'&rers Minister.. %e&%inn Clerk.. Dewity SL58ion Clerk.. Church Treasurer.. Kev. LLs"ie m￿rn¢ Mrs Helen Bryid Mr Andrew Shuttlewtsrth Mrs Jackie Shuiileworth Indip¢nd¢ni Tr.x#mlner ￿￿Ta￿d Michael M¢(iill C.A I'arrics, Kirk Rnd McVLttn Dumlncs F.ntcrpri$e Park Heathhall. l)umfries DGI JSI Bankers Llank ol-SLuildnd 91 High Str¢ei Duinlric5 DGI 2BN PJgL I Upper ADDaDdxle Pllrtsh Chllre￿ Trustecs, ArtnuaI Ropurt Year Ended.11 Dec¢Jnber 2025 Stnrctur¢, Gov¢rAttLY and Man*g¢nKnt Governing Do¢ufflen( Tht coiiyrcgation is tt register￿] LhaTiiy. number SC012236 is ailministcred in accord2llCt wilh thc tCrnL¥ of the Model Deed of Constituliun (or l)ced of Consiilulion (Unitary FoTh). 11 is subje¢1 io the Acls and Regulations of Ihc General A*wrnhly of the LhurLh ul-scorland. Recruitment and AppolDiment •f Trusie MLmlK'rs of the Kirk Session ¥r¥ th¢ chanty mi$*es. 'I"he Kirk SL's¥ion T￿rnber6 are elders of ihL Lhurch and ar¢ cho.8eii fmin thosc rn¢mb¥'fg of ihe ¢hurclJ who JT¢ ¥unbidcrLLI to have the appropriaie ¥ill¥ and.%kill%. Th¢ minirk51¢T, who is a mcmbir t>f Ihe Kirk Session. is cle¥tLd by the con8re8aiion and induLicd by Pr¢shNery. Or%anlsxtional Strutlure I'he Chur¥h'$ afrairs are mana8ed by diff¢rcni e.g. Finance. Propcrty, Paswral, Wor%hip. Mission and OuireaLh. cach of ￿th1¢h reports io ihc Kirk Se&sifin al every meeling. ThE Kirk Sc45ion is Chaired by Ihe mini%icr and m¢¢ts al least IhT¢c rime$ a year. C¢rtain r¢ipun¥ib)litie5 are delegai¢d 10 th¢ findncc and Property conwiiiiee5 as decmcd Jppropriat¢ and the Kirk Scssion is rc5ponsible for spirilu¥l Jff4ir5 within the Church and ihe parish. ObJectlve% Thc Church of %coiland is Trinitariaii in docirin¢. R¢formcd in tyadilion and Presbyterian in polity. li exists to glorify ¥KuiiK'ni¢al In nature working alvn¥sidL v(hcT Churthe.s in lh¢ arcll. Our yuuih involvemeni is srnall bui s¥live taking pan in Sunday servicLs und study gi'nups. 8everol annuul lundr4i¥ing e%ents gr¢ held spc¢ifi¢ally io rai$¢ fvnds for IhL Wldcr Church'5 mission and charl￿bIL ￿5￿1￿8, both locally and further Mfi¢ld. P88c 2 Uppcr Ann¥Nd¥le Parlsh Church. Moffat Truxtee%' AnMu31 Report leont.} Ycar ended 31 December 2025 .NT% APID PF.RFORMANCE Upp¢r Annandalc Parish Church (I.-APCI tn its r¢furbi.%l*d siaie ¢oniinues 10 serve thc COngTtgation and communily well IiLLE55ible dnd inclu%sve place of worship. It's profile within Ihe local comrnunily and w>der area has b￿￿ rBiscd by thi5 dnd by a proa¢tivv and rarc driven approach io oulreaeh. Tbc impaci olthis is reflettcd irt an intreasin8ly divtne Congregation nd ihe numbe￿ of new mcmbcr% aciively involved in the everyday life of the Churcb. lTh¢ Church ¢oniinu¢s to work hwd n being At the heart of th¢ communiiy, nudvring links wi¢h IuL¥I vrw)i581ivrJs, Charitic￿ fcllow'5hip groups who ￿se i SPaCCS LO rncct, and tn serve thc local community. In so doin& the Cliurch facililaies a wide variery of boih social and wellb¢itL lajses. Inental health support. toddlcr BrL)up. Citzeni. Advice. art and 8roup%. support foT ¢areTS and fellowship. 'rh¢ ChurLh's WUT5hip l¢am and prdi5L band contjnue to off¢r'knK>bile *orship and mwgi¢" evenings to various outI￿ng LumTnuniliLS whcrc tIK'rc i¥ nTh Innger Sunday worship. l-hese art r￿n￿llY Small bui liv¢ly. I'here has be¢n r¥nLwcd IoLU$ this ycar ir) developing ihe Youih wiihin the C.hwch. A desig￿ted fund has been crtared to la¢ililalc altendollcc at 8criptrJre ljnion festivals includin8 LMa8llitud¢. As a direct r¢wll ofthis. Soft￿ ofour youug¢r m¢￿bLr5 re Seeking 10 irain As SLripiurc Ilniun Icadcrs. Th¢y ukc an active pafi in worship through read￿￿. welcomin& operating the AV $ysi¢m and promoting ihe ChurL'h (hruu8h me¢kn The Churcli ran an Apha cour5E ihi$ year whi¢h wa¥ ￿,1] ¥llLYNl¢d cvcry wiyk and ¢njoycd by aitendee$. As a resuli. a DIsGipl#ship Luur>¢ has b¥Ln plJ)mcd lor ¢hc ncw ycar al a follow-on from Alpha. A Pfdyer Broup has also yown from il and thirc drc pljns for more Alpha courses in th¢ futyre 2U?5 hds pruvcn 10 bc a financially ¢hallenÉing year for L,APC. P06iliNely, Ihe ChuTch b¢n¢fLtt¢d from ihe very ¥enorous1¢88¥1 of £2fi..184 bequcathed by (lie lale l)01141Id Walker fur whLLh lhe ¥vngrL¥aliun and m¢mb¢r5 are mDs1 gratrful. Howcvcr. mosl other soiir¢es ol-iniume were down on 2024, Inc1￿jin¥ fundrai51n8 and nothbly aThJ for the fir.gi tiine in many yetsrs voluntary 8IVlll8 by ihc congregation and members. As a ￿sU1[ ofihis r¢du¢iion irt oJTerl￿$. the amtsuni ufidx rLIiLfLlttinwblL on those w￿$ also less IhAn pryviuus vedrs. Thc Thyain LvntribulL)rb incTcawJ cxpenditurc during ?02.5 wer¢ unpr¢cedenred wuILr Lhdr¥c4, IncTe84ed ci>sts incurnhent on all Chur¢lKs and a flbric and maini¢nanr¢ ¢xp¢ndilure ofL22,814 ￿ ts0rnpa￿d with £10,827 in 2024. LinrT8ertcy repairs wtrc rcquired to Ihc pLYirnclcr Wdll ul.lhc Church ¥s well a¥ up¥rade8 10 Olri and Ihc M4n¥c. ThL nLt result of all of this 1.% ¢hat in tern￿ of working revenue, UAK incurred a deficit for tho year of £11,055. Wliile ihis WE5. on paper. complet¢ly offsei by Mr W8]kei's legacy, li should for the purposes of operA¢ion#l in¢omL {*% opposed lo Savin￿¥} b¢ ¥Lrtt as A dcficit. Tlie chaoR¢5 in ho¥, we gike io our Church is worth (urihcT commcnt. ThL' rnoncy thai wc. thc CQlibryCbTalion give cacli week lunbT wih IhL lax rclicf that we can claim on Ihot. make$ up 5ignifi¢anily morE ihan hoifof all oui income. li i5 conrernins ihen that for the first time, we are ¢ollrGliv¢ly gii'ing l¢ss Ihaii we ¢ver have bclurL. In additio￿ a lar8er proportion of whar we give is in the form of cush ox which w¢ &LfL ablc l() Llajm limil¢d tax relief. UAVC. has addilion#l fundy in ¥avings and held in r&%erve by The Church of Scoiland but li is workin8 rev¢nu¢ thA( is imponani when forward planning. With this in rtund. ir is ¢n￿la1 that ar¢ able LO Constantly Irt¢r¢aSll￿ fosts by incicLsii¥ our revenue thmugh giving, ￿ndraiSIng and th¢ elli¢ienli prothictivc usc of out building5. PaEe.3 Upp¢T Ann&ndg1¢ fgrljh Lhllrch,-Motf*t Trll8ttts' Annual Report (cont.) Year ended 31 Dtctmber 2025 INVES'fNIE*il' POI.ICY In accordance with Ihe Trusi Deed, Ihc Chariry Trusiccs havc thc powcr to Jnvegt in such st￿kS. shares. invLstmLnls Und propeTry 45 they see fit. There are no r&ftri¢iions on the Charity5 power 10 invest but the Charily TNst¢es have adopted an rihical invtstmttni pol￿tY in thai thcy do nol. kno*Yngly directly invest irt compJni&s in Ihc li)bacc(I, dctcnce or dnnks indusry. RF,,SF.RVF.S POI,ICV It 14 thc Charity TN8t¢es' policy io hold ¢ash 1¢scThes ofapproximai¢ly thre¢ ￿￿ndit￿re. Ai thc ycur cnd th¢ Cliuirh held an amounl in excess ofihe thr¥e rnonths projecied ¥xpendrturc which wc aim io rctain to mcct our bLid8ei LummilmLnis. St#itm¢n* of 'l'ruJlce5' Responslbllliles Lh4rily law requirc% thc TrILS￿¢s to pr¢parc finon¢ial sfat¢mcnts tor each financial year which show a true and fdir vt¢w of Ihe g¢aie of alTa¥TS of the charily Und ils fina￿la] ULlivilic5 for thJL period. In preparinK those linancial staicrnenl8. lh¢ mui(e¢s are requiTtd ￿. I b¢l¢il suil&bl¢ 8L'¢ounling pxTrlici¢s and ihen apply Them ¢omsisicn¢ly. 2 Make jud8emenLS L4IiTnutcs thai aTC reasTrnable Jnd PTul¢nl-. 3 State whether applicable 4ccountin8 Stat￿SrdS and $thtements of reeomm¢nd¢d PTll¢li¢¢ hav¢ ￿.en follow￿. subj¢LI 10 %Lny d&partu￿¥ diKlo>cil 3Th1 cxploincd In thc financial sth*ments,' and 4 Prcparc the finai)¢ial s(atenients on the going basi5 unless it is inappTopria* io pre5urn¢ Ihai lh¢ ¢hariiy will ¥onlinuc in OPLrutiunal cxi%tcncc. Apprt)vul by thc Trn%iec.i and on theÈr behalf sl￿101) Clvrk Dale Page 4 Lpper AnnAnd#le Parish Chvrth. Nloff*i Chxritv Nu. SC.0122.16 Independent Tr.x2miner's Keporl io ihe Tru$lees Upper AnnAndgle P&rlsh Chur¢h. Moffat I r¢pon on thr ttLLuunl& uf the chariry for th¢ year ended 31 Dcccmbcr 2025 that at¢ sei out ott pagL52 lu 11 Hosp¢ilivL. Responsibilities of 'l'ru$iee$ l￿d Examiner The chariry'$ Injsiees )re re5pon5iblc for ihc preparaiion of the yccoun15 Ln ¥cLurdaD¢c with the iem]s of ihe Lhariiiets and I.rus￿¢ Investtneni {S¢od2ndl ACL 2￿5 and the C.hariues Ae¢ounts (Scoildnd) Regulations 2(X)O. The Lhariiy Irustccy con$ider that the audit r¢quiremeni vfRcgula¢ion 10(IXa) to (c) of the AecounLS ReÉulAtior￿ does noi apply. li is my re5r￿n5]bIlIty io examine the account$ a5 r¢quir¢d undLT bcction 44(Ic) of th¢ A¢1 atsd 10 siaic *hcthcr pfrticular matters have Come to my atlcntion. of Independtnt F.x8mlner'$ Stgternent My examinaiion 15 curricd oui in accordance with K¢gulaiion I l of th¢ Lharitics Aceounts lgcoilandl Resulaiions 2VU6. An Lxamination ineludc.s a review ofih¢ 4hc¢ounlinB rLcvrd% kcpt by th¢ Lh&rily and a Lomparision of lh¢ accounts prr5¢n*d with th0￿ rccordR. It also in¢lud¢$ LVllsi(JLration nf any unusual ii¢m¥ vf disclo¥urcs in the aecounL$ and s¢L.k¥ explanaliL)ns frum the'l'iusl¢¢s ¢onrcrning any such mailer8. I'he pro¢edures undenakcn du noi provide all the ¢vidLllLL Ihot would bc r¢quirLd in an uuth'i and. cu￿¢qu¢ntty. I do no¢ exp￿$$ an oudil opiniun on the view giv¢n by thc ￿coun1￿. IDdc'pondtrtt ￿..XamIner'j Si#temtJt In lh¢ ¢ourne Thf my claminaiion. no maitCT COTrK to my attention l.which givcs ML. rLa¥Linablc cau5¢ 10 bcliei'c thai in any maierial rc5pcci ihc rcquirunent.. 'I'o keep aLcoLlrtlin¥ ncords in accordance wiih.Section 44(11(i) orth¢ 2005 ALI and Rc¥ulaiirJn 4 cjf th¢ 2006 A¢¢ounis Regul&tion¥. and To prepare ¥couni$ which accord wih ihe a¢cvunlin¥ rc¢ord% and cTrmply with KtBullliion 9 vf thi 2006 Accounts Re8￿78110￿% have noi bcen mrf. or 2.lu whi¢h, in my opinion. alleniion should in vrdcr to cNbl¢ a proper ut)dcrstandin8 ofihe 8L¥viini¥ iu bc rcachcd. Cerald ￿1. McGill. B.A, C.A C.liartLTLd ALLuunidni l.drries. Kirk & Mcvean Dumfrieq IinicrprisL Park I leaihhall DumfriLs l)Gl 3SJ Pa8e 5 Upper Annandalr Parlsh Church. M(bff&t StatLmeni of Tr'inancial Artivitks Ye&r endcd 31 Decemher 2025 Unre￿riCted KL'siricted Endow]￿nI Funds Funds Funds 2025 2025 2025 Total 2025 'lotsl 2024 comin R¢50urces Incomin¥ R¥soiir¢es frorn Generated FuDds loluniary Incomc InNcylmiHI Intomt ChirltahlL. Activilic$ (Ithcr Inioniing ResiJuTCC% 'I'otal Intomtn Resourcts ,170 2.221 27.382 2,293 128.066 8.071 104.241 2,221 88,766 2,519 32.942 2,293 136,137 8.071 124226 tSOlLrtts b'y ¢nded C.n%l% ol. Gciigraiing FUl￿S ChLlriiable Aciivitic¥ Civvernanc4. C'osi$ Totsl Re 218 155,426 6(M) 156,244 112.2.17 66 112,897 22.747 134,984 060 135,644 ended 22.747 N¢t Incornlngloutgolng before Tr*nsf¢rs -14.676 4CJ3 -32.017 l%et G¥In￿Lo$S¢S Invcstrnertts 7.961 7,961 -3.090 'I'r*n¥ler6 b¢lWtti) Trund 2.500 N¢t MDvernLpnL In b'undy 20.630 12.17fi ,454 -35.107 Tthtal Funds JlrouRht FnrY+*rd 211,839 12.331 294,190 329,297 ill FuThdy Cmrrl 'orwgrd 102 469 175 21)4.190 Page 6 Lpper AnnADdgle Parish Churtty Moffxt B8l*rtee Shcet At 31 DEcemher 2n25 nolc 2025 2024 Trlxed.4s5et5 'I'an¥iblL I.IlLd Ass¢is Invcslmcnt5 160.0 43.147 203.147 16Q.nOO 35,186 195.186 Current Ajstts T)ebtors Bank and Cash 10 147,957 147.957 147.404 147.404 C.redit¢>r l.alliftg duL' within one year 660 6(K) 147.297 350.444 146,804 341,990 LDAn Loan from Parishioner 47,Aon 47,800 N¢t AsJ¢t5 302.644 294, IYO Urtre5tricted Tr'undj CILncrsLI flind 1)¥sign¥l¢d F"unds 14 302.469 281,8351 302,469 281,839 R¢strlct¢d Tr'unds b'nduwrnent Funds 12 175 12,351 I'otMI trundi 302.044 294,14)U '5'hi AL¥uiiiiis w¥r¥' appTuv¢d by lh¢ Kuk Swioo ror uiid on bchalf of th¢ Kirk Sc5JiLTrn Sc55ion Clgrk Date urcli I"FLa5urer Dat¢ Pa8e 7 Upper A￿nand91t Porlsh Cburcb.-Motf#t Aecounting Policffiej The princip&l accounting policies. which have b¢cn appliLd ¢vnsi5trndY in thc CUTtent and preceding year in dealing wilh tiems Ivhich are consideTed tnalerial ts) Ihc accnunts, arc set out belo￿.. The Lharity has adopted lh¢ requirements of the siaieTnEnl ol.RcComTh￿nded Pr8ctiec'. ALxountin¥ and R¢porting by Chanttes li$su¢d February 2(J0.S) B#sly of Preparatlffrn The accounrs haN'¢ been pr¢par¢d Lll ACLordaT]cc applicable accourjiing srandards aDd utxler the historical Cosi runventivn, TtN)tificd tu rrtlcLI ihc iHclu8ion of inNestiTKnts 81 mark¢i vJlu¢ 8Ad in aLcorddnLC with the Charitics and TnL8tcc Invcslm¢ni 18cntlandl Act 2(KJ5,-1'he Lhariiies AbLounLb Isroilandl RL¥ulaiions 2006. thc Reb￿laIl0￿S ancnt C.ongr¢potioi]d kiniint¢ approvcd by IhL Gencral A.s%cmbly nf ilie Church of S¢oiland in 21M)7 the Stsieinenl of RcLommLnded Practice.. Accouncing and R¢p()rting by Charitics {20051. Fund I'unds are classifled as ¢itlJ¢i T¢Stri¢i¢d funds Dr unre.%tri¢ted fvnds. defit*d as follows. Rcsifictcd funds are fiJTkJs subject io sp¢cifi¢ requirements as 10 ihcir us¢ which may be declarcd by the th)nor or wih their autl)ority or ￿ea￿d through legal proCC¥￿. still within the wder objecls of th¢ Charity. l.ndowmeni funiL% urL lundy which have been Biven r)n the ¢ondition thai the original c8pitsI sum is nvl rulu¢cd, bul th¢ in¢omi there from is used foi the purpos¢ d¢fin¢d ID Jc¢ord?nw WFth thc ob1￿lI ofihe ¢harity. Ilnre8tri¢i#d fundg exp*￿abl¥ al lh¥ diKn'iivtt vl'thc in fwihrmet of the obj¢c￿ of the tharity. If part5 of th¢ iiiir¢stricied lunds arL idrnwrkcd ai ihc d15crelion of the trUS￿e￿ for 8 portieular puq)ose. Ih¢y èrl disignaied a9 R sepArLtlc lund. Thi8 de.%lBnatioii h35 8n FAdmiiiistra¢iv¢ purpos¢ only dLK¥ ￿¢ r¥slriLI thi tnL￿cL's, di%crLti(Trn to gpply tlie fvnd. l¥Jcornln¥ Re50urce5 All dunÉiliuns 81ft￿ are includcd within incoming resourtts under eirher Un￿81￿cl¢d or re51ricied Cunds ycLur4ling lo the tcmiA under whicli the donalion is made and when thl Jinouni can ￿ quantified with rea8trnable centsinty. nonaiions nnd &ift$ in kind dr¢ brvu%h¢ iniu thL aC¢Dunis Al their rnarket Vali￿ to the charity. Re#our¢¢s bJip¢ndcd :Kp¢ndiiurL i& fLxuyni&Ed on an a¢cTuals basis as ih¢ liobility is incurred. T*nslble Flxed A￿¥t¥ The Ll)arity has the ri8hi to occupy Dnd use for its charii¥bl¢ objccts ¢crt¥in ￿￿¢ble fixed asset& including the Church, hulls and mansc, v¥sied in Ihc C.hurrh Df Scorland General Tnjsiees. No ¢onsi(krbiion is p•y8ble for the us¢ ofihese ab&els. .xpendiiure incurred on Ihe Tepair alld m#irticrtaDCC of 1hC￿ a5￿ts is chargcd as T&S(wrces in the stot¢m¢nt of finan¢iAI L(iviliLy in thc pcriod in which Ihc Iiahilily arise$. MIC f.liurch nwrss EL r¢sidenti*l invc51mcni propcFly which is includcd in thc accounts ai fair value in the opinioii nf (lie Kirk Session. Inv¢8tm¢nts 'iXLd a%%cl ii)VL.%lmtn14 are &tated at market VAlue ai the balan¢e sh¢ei date. Uiuralis¥d ¥ains and ILlbYL¥ rLprLKnl ihL diffrrciiLC btN'eei) the Inurket value at The beginning and thc firjanrial ycar or. if PUTcha5ed in the yeuT, the ditY¢ren¢e b¢iweure 176 137 124 226 Pa8c 9 Upper Annandxlt PxrKsh Church, Moffal Nutes ForminE Part of the Fln&ntial Si&t¢m¢llts Ye￿r ended 31 1)eccmber 2t125 Unre5tricied Reslricfrd Lnd0￿￿ent lunds l-.unds 2025 2n25 Tvlgj 21125 TDf•l 2024 2025 5. Analy515 of Re5ource5 F•ipended C051 ofGenerxilng Funds Investrnent Manager's F¢es Offerirtg Env¢lop¢s 218 218 Ch&ritabl¢ AttÉvitics MiniblTieb & Mi55iun all()L%tliUn PrE5bytcry dues ini5ler's Exp¢ns¢s Pulpil Supplv 46,410 1.586 3.93 240 3.570 22.814 3,769 12.074 13,025 1.992 46.410 1.586 43,¥24 1.109 5.70 650 3,535 10.%27 3,507 15.94R 240 A,570 22,814 3,701) 12.n74 13.025 1,992 614 4¥3 Fubric Rcpairs and Mainl¢na￿e tiouncil 'l'ax 14¢at & Light InsuranLe L.iiik l.ife & W'oi'k L hurLh Ul'lilr Idxpcn&cs Organ & Musl Lom￿rLbrat10l]￿l Oryani%a110115 The liuild lincl. l)onaiion 10 the Church) O(hcr r.xpcTh￿% Third Party (irant P#ymcnl¥ Church Red¢velopmeni Costs $14 1.3B8 483 50 .170 552 26 1,196 552 1,803 1.6.19 2,68.1 49,fi()I 155.420 22.722 22.747 22,722 134.984 112.237 Cvtsverngn¢¢ Collg Indcpciident F.%&2rniiierf5 f¢¢ 660 060 660 660 600 600 Total Resources Expended I 12,897 12.747 135,644 156.244 Support co_sis h&ve heel) s¢pÉrntely idelliifjed as the trust￿$ cons￿er th¢￿ is only khat1￿￿1¥ ¥GliYity. Th¥￿fD1£ .%upport cosis r¢lule wholly Lo Ihal 8ciivily havl nvl IK'Ln bqjuratcly idcntificd. Pag¢ 10 Ilppor An#andAlt I'arlsh Church. Mnffat IYote5 Tr'orrning Part of tknc Vln4Aclg1 Statements VeAr ended 31 Dettrnber 21125 2025 2024 6. bia(fL05ts gnd Nuwb¢rg Salaries and Wagt¥ Social Security LosLs "I'otal 'I'hc avtra8e number olemploye&s during the year. calculated on th¢ basis ora hcad counl w&% as follo￿¥.. Nfusic STuff 'rLmis¢s Mainicnan¢e No employee had employee bcncli1S in i)f £50,￿0(2024 nil) All Church of Smilond ¢ongr¢BJtion5 contrsbut¢ tr* ihe Naiioml Siipcnd fund bears ihe CO$ls of all miiiisters, .41ipcn(L% dnd cmployeT'% LunlribuiiuTL4 Ivr naiitsTLal insurance. pensiotr and l¥)using aNL loan fund. Mini%lLTS' ¥IipLnds arL paid in uLci?rdnnce with ihe naiional siipend %¢olc, whlch is relatcd 10 yLar& uf5¢rvice. for the year under review Ih¢ minimum iip¢nd was 132.433 ¥nd th¢ maximum siip¢tYi lin ihe flfth and subsequent y¢ars rjf scrviccl £39.856 7. Truil¢e Remuneratlnn Related Party Transat¢lons I)UL'ing IhL yeur no (UI trustees reLeived re1mbursen￿l of expenses incurred. Th¢rc WiTC rLl¥i¢¢J porly ir3nsa¥tiuns in thg ¥urreni or PTevious year. Yook alue 2025 Nct Bty)k .'runbilble FIILd AMLI5 Cosi at lil 125 AddiiiiTr in Yiar 2024 Relidenlial Invegtmcnt Propcrty 160.1KbO 160.IM)O 160.000 9. Inv¢stment 2025 2014 Mark¢¢ Vlllue ai J l D¢cernbcr 2024 Procceds on Church of Scolland Growth Fund l)rotcedg on ChurLh of SLoll#nd InLumL Fund I'ro¢eed% of Siiiiih & Williiim%()n I'orffolio Int'cstmcntx Rcttliscd Iv55 vn inv¥btmint5 Unreslised gaiTrloss on investmcnts thi5 )rar 35.186 38.276 7.961 43,147 -3,090 35,186 lThc following invL5LmLnts ar¢ hLld 554 (il¥xvbmiihklini pli vrdindry. 5haTCS 312 IACJ plc ordinesltts•lcd Reslrlcled Kndowmtot Totxl I,'ix¢d A$set5 Invc¥¢niLn18 C'un'eni A5sers Lurrcnt Liabililirs 160.00 43.147 147.7f12 48,460 160.000 43.147 147,957 -4¥,46D 173 Nct Aii¢ts 4131 Deetmber 2025 302.469 175 301,644 2024 Gintril Dts5%niled Xeslrlcted b:ndowm¥n¢ Total I'ixed A851'ls Invc¥imLnis ('UTren( Assets LurrLLiI Liabililics ICiO.(KKJ 161).000 35,186 147,4n4 4¥.400 131.423 48,4(M) 15.981 Net Aio¢tB At 31 Dcccmbcr 2V24 278.209 15,981 294,190 l.l. V(Jlunt¢¢rs In toinnion ￿th all Congregations of th¢ C]Ju￿h of b¢odand tbe wngreg81ioa b¢nefilS frvm lh¢ ¥vnlribulion by volunt¢¢rs who give ilJe2r riin¢ lor Ihe b¢nrlii ¢)f thv ChurLh. Thc ol'Lvnyc¥4ttoT)al lifc which Tcly on th¢ LanlTibution of volunttcr5 arc maiiy and vari¢d much ufthe Chur¢h's work would be unablv (o iontinuc WLrc it iioi for the committnent showm. Page 12 Upper Anrttsndalt P¥r15h Church, hloff¥t Notcs ￿OrMing Part of the Financial Stat¢n)ents Year ended 31 DLYember 2025 AtlJaTr 2025 IDcoming Outgoing Trlnsftrs NLt G4ins Re$ouree* Resourre5 At 31 Dec 21J25 14. MovemL'nts In Funds 'ndowmettt Fund Reslricted b'und5 I'liird Pdft). CollcLiions FundraisinglRedevel()pment 648 11,703 12.351 648 473 175 8,071 8.071 22.747 22.747 2.500 2,300 Unrc5trlLted Fund De$isnated Organ l-.und Design&l¢d Junior Church Fund Dciignatcd Flowcr Fund Ik'yign&iLd Ciiiild Account Gen¢ral F.'u¢)ds 1,370 438 94 3YI 279.546 -1.370 438 .94 128,066 112.897 -207 7,9C?I 302.469 TotRI Unrestri¢ted 281 ¥39 2.897 -2.500 7961 3U2.469 Total Trund8 136,137 135.644 302.644 nf t) ted Fund ¥bTiL blind.. The TnL$tee.% have sei llside funds for th¢ rnu',niriwnL¢ ofihc ChuTrh prO￿rtY. Organ Pund.. llie.l.rust¢￿ hgv¢ ¥¢18si¢J¥ lunds for Ihe mainlcnance of the or8an, piono and oth¢r musical equipm￿1. JurAior ch￿r￿h Fund.. Thc TTU5tCc￿ havc ser aside fuDd$ for ¢ncour8ging and developin8 fLli8iun umun¥st young p¢ople in the Church Magazine fund.. 11118 a¢¢ounl 18 used (v fJLili(alL colleeiion nf payTnenL% fThr the Link al￿ l*if¢ & Work ma8oLin¢s l-h¢ lund5 arc Iral￿rcTred annually 10 ihe g¢neraJ account lo rn￿1 c0515. Cyuild A¢cniint,' An account u5cd by UAPC (iULld 10 ddmint%iCT their financ¢ DLposiL fundy.. DLtx>%ii acc(¥unts used io hold r¢s¢rve funds 15. Collecti(iftJ fDr ThlTd P*rtlcJ 202S 2024 British Ileart Foundation The Poppy Appeal Tlie VinL TrLL%I Mary's Meals Illood lJd(es Cri¥1& Guidi Dog$ Moff&¢ Momniain Rc%i BiblL SLicicIy Tc&r Futtd rumilics Outsid¢ 100 100 232 440 100 223 100 loo 20 129 327 452 1,639 Page 13 pper AAnand4lt Parijh Churth, Moffal Appendix to th¢ Pin4nci41 Stalenxnti Vulr e[￿ed 31 Dettmb¢r IlJ23 IINJ)S I IELD ON BEHALF OF-I t1￿ CC)N(*REGATION BY THE CHlJRC.11 or SC07LAND GENERltL I'klJ8'lELS 2025 2024 CAI)ITAI. AI.'('.I)IIN Ctcdil Btilanccs held ai J I t)etembLT at co¥t Market Vulii¢ uf lJaliince5 ai 31 lkn'ember REVENlib. ACC"OUN'r Crcdii Balance nt 31 Ikcember 19.989 101.457 19.989 100.(M)3 17J27 12.913 T¢rnporarv Acth)Uht -2.506 -2.181