Paisley North Church of Scotland
Financial Statements for the year
ended 31 December 2024
Church of Scotland Congregation Number: 140785
Scottish Charity Number: SCO 12650

Paisley North Church of Scotland
Reference and Administration Information
Charity Name..
Charity Registration No..
Congregation Reference No..
Contact Address..
Paisley.. North ChuT¢h (Chtjrch of Scotland)
SC012650
140785
Trustees
tive)

Paisley North Church of Scotland
R•ference and Administration Information lcontinued)
Principal Office Bearer8
Independent Examiner
Kilpatrick Accounting
172 Cumbernauld Road
Chryston
Glasgow
G69 9NB
Bankers
Bank of Scotland
The Cross
Paisley
PA11DB

Paisley North Church of Scotland
Structure, Governance and Management
Governing Document
The Church is administered in accordan￿ with the terms of the Deed of Constitution
Unrtary Form.
Re¢ruitment and Appointment of Trustees
Members of the Kirk Session are 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. The minister, who is a member of
the Kirk Session, is elected by the congregation and inducted by Presbyiery.
Organlsational Structure
The Kirk Session meets 5 times each year and is responsible for all matters pertaining
to the church, both spiritual and temporal. The Kirk Session is made up of5 teamswho
oversee these aspects of church life.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Refomied in tradition and
Presbyterian in polity. It exists to glorify God and lo 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 Ihfough a territorial ministry. It Co-operates with other Churches in various
ecumenical bodies in Scotland and beyond.
Services of Worship
Sunday service 11a.m.
Wednesday mid-week seNice at 12.30p.m.
4 services of Holy Communion- March, June, September and December.
Holy Week services were held on Maundy Thursday and Good Friday.
Christmas Advent services were Garried out during the month of December.
Youth Activitles
Sunday School (Young ChurGh) provides activitie5 and teaching appropriate for three
different age levels, from pre-sGhool to teens, every Sunday morning.
Brownie pack and Guides met weekly during the season. Sadly, the Boys Brigade
disbanded in May 2024.

Paisley North Church of Scotland
Structure, Governance and Management (continued)
Social Events
The following Social Events were held..
Clolhes show
Afternoon tea
Fun in the sun night
Christmas party
Community Activities
Good Friday Walk
Easter and Summer Holiday Club
Car Boot Sale- Monthly
We had the following regular hall lets, as well as many ad hoc lets. Once again, our
halls ser¥ed the community well.
Childrens Panel
Alzheimer's
Seniors Exercise Class
Roar
Paisley Orchestra
Arkelston Singers
Paisley Patchers
And many more
Achievements and Perfomiance
4 News updates were printed and circulated by the Elders to members in their district.
The Sunday night drop in continued where homeless and vulnerable people could get
a hot meal and a friendly chat. This is still proving to be a great success.
Christmas Gifts were delivered to the over 80's.
Food Items were donated throughout the year. and these were donated lo the
Abercorn homeless unit which is located across from the church and has 13 residents.
Pastoral care was carned out with the support of
who is still with
Paisley North as a Reader. Visits look place lo those who required them.

Paisley North Church of Scotland
Statement of Trustees, Responsibilities
Statement of Trustees, Responsibilities
Charity law requires the trustees of the Charity to prepare financial statements for each
financial period which give a true and fair view of the Charity's financial activf(ies during
the period and its financial position al Ihe end of the period. In preparing the financial
statements the members should follow best pracliGe and-.
select suitable accounting policies and apply them consistently;
make judgements and estimates that are reasonable and prudent-
follow applicable accounting standards and the Charities SORP, disclosing and
explaining any departures in the financial statements- and
prepare the financial statements on a going concem basis unles5 it is inappropriate
to assume that the Charity will continue in operation.
The trustees are responsible for keeping accounting records which are such as to
disclose, with reasonable accuracy. the financial position of the Charity at any time,
and to enable them as members to ensure that the financial statements comply with
the Charities and Trustee Investment (Scotland) Act 2005 and the Charits'es Accoun18
(Scotland) regulations 2006. They are also responsible for safeguarding the Charily's
assets, and hence for taking reasonable steps for the prevention and detection of
Fraud and other irregularities.
Approved by the Irustees and signed on their behalf on 4 May 2025

Paisley North Church of Scotland
SC012650 Independent Examiner's Report to the Trustees
I report on the accounts ofthe charity for the year endecl 31 December 2024 which are set
out on the following pages.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for Ihe preparation of the accounts In accordartrGe
with the teims of the Charities and Trustee Investment (Scotlandl Act 2005 and the
Charities Accounts (Scotland) regulations 2006. The charitytrustees consider that the audit
requirement of Regulation 10(1} {a) to (e) of the Accounts Regulations does not apply. It is
my responsibility to examine the accounts as required under section 44 (1) (c} of the Act
and to state whether particular matters have corne lo my attention.
Basis of independent examlner's statement
My examination is carrted out in accordance with Regulation 11 of the Charities Accounts
(Scoland) Regulations 2006. An examination includes a review of the accounting records
kept by the charity and a comparison of the accounts presented wth those records. It also
includes consideration of any unusual items or disclosures in the accounts and seeking
explanations from the trustees concerning any such matters. The procedures undertaken
do not provide all the evidance that would be required in an audit, and consequently I do
not express an audit opinion on the view given by Ihe accounts.
Independent examlner's statement
In the course of my examination, no matter has come to my attention=
which gives me reasonable cause to believe that in any material respect the
requirements..
to keep accounting records in accordance with Section 411) {a) of the 2005 Act
and Regulation 4 of the 2006 Accounts regulations. and
to prepare accounts which accord with the accounting records and comply with
Regulation 8 of the 2006 Accounts Regulations have not been met, or
2. to which. in my opinion, attention should be drawn in order to enable a proper
understandin
of the accounts to be ￿8¢hed.
Kiipatnck Accounting
172 Cumbemauld Road
Chryston
Glasgow
G69 9NB
4 May 2025

Paisley North Church of Scotland
Ststement of Financial Activities for the year ended 31 Decemb6r 2024
Year ended 31 DeGember 2024
Year ended
31 December
2023
Total funds
Unrestricted Restricted Total
Funds
Funds
Funds
Note
comln
Resources
Incoming resources from generated funds
Donations
Marriage, Baptism and Funeral Donations
Bank and Deposit Interest
Rental of Premises
Rental of manse
Fundraising for outreach work
Groups and Organisations
Transfer from consolidated fabric fund capital
Funds received from Martyrs Sandyford
Total Incoming Resources
58,782
900
533
30,479
5,850
7,310
5,057
10,575
58,782
900
533
30.479
5,850
7,310
5,057
10,575
56,201
100
383
30,423
3,257
3,798
10,847
119,486
0 119,486
107 992
Resources Ex
ended
Costs of generating funds
Charitable activities
trotal Resources Expended
209
118,249
118,458
209
118,249
0 118,458
167
103 259
103,426
et incoming l I0￿going￿ resources
'.for th8 year before transfers
'Transf8rs made between funds
Net incoming l (outgoing) resources before
other recognlsed gains and (losses)
Unrealised gain l (loss) on revaluation of investments
Realised gain l {loss) on disposal of investments
Net movement in funds
1.028
1,028
1,028
1,028
4.566
875
875
1,903
1,903
5,250
Total funds brought forward
326,020
0 326,020
320,770
Total funds carrl8d forward
327,923
0 327,923
326,020

Paisley North Church of Scotland
ststement of balances at 31 December 2024
31 December 2024
31 December 2023
Note
FIX￿ Assets
Manse- at CDSt
Investments
294,775
10,144
304,919
294,775
9,270
304,045
Current Assets
Debtors
Bank
23,003
23,003
21,975
21,975
Creditors
Amounts falling due within one year
Net Current Assets
23,003
21,975
Net Assets
327,923
326 020
Unrestrlcted Funds
General funds
327,923
326,020
Restrlcted Funds
Restricted Funds
Total Funds
327,923
326 020
The accounts were approved by the Kirk Session on 4 May 2025.
For and on behalf of the Kirk Session
Session Clerk
easurer

Paisley North Church of Scotland
Accounting Policies
The principal accounting policies are set out below.
The charity has adopted the requirements of the Statement of Recommended Practice=
Accounting and Reporting by Charilies (issued February 2005).
The trustees agreed that the accounts should continue to be prepared on an income
and expenditure basis rather than fully accrued accounts.
Basis of preparation
The accounts have been prepared in accordance with applicable accounting standards
and under the historical cost convention, modified to retlect the inclusion of
investments at market value, and in accordance with the Charities and Trustee
Investment (Scollandl Act 2005, The Charilies Accounts (Scotland) regulations 2006,
the regulations anent Congregational Finance approved by the General Assembly of
the ChurGh of Scotland in 2007 and the Slatement of Recommended Practice:
Accounting and Reporting by Charities (2005}.
Funds
Funds are classified as either restriGted funds or unrestricted funds, defined as follows.
Restricted funds are funds subject to specific requirements as to their use which may
be declared by the donor or with their authority or created through legal processes, but
still within the wider object of the charity.
Unrestricted funds are expendable at the discretion of the trustees in the furtherance
of the objects of the charity. If parts of the unrestricted funds are eamiarked at the
discretion of the trustees for a particular purpose, they are designated as a separate
fund. This designalion has an administrative purpose only and does not legally restriGt
the trustees, discretion to apply the fund.
Incomlng resources
All donations and gifts are included within incoming resources under either unrestricted
or restricted funds according to the temis under which the donation is made and when
the amount is received. Donations and gifts in kind are brought into the accounts at
their market value to the charity.
Resources expended
Expenditure is recognised on a cash basis as the liability is in¢urred.
10

Paisley North Church of Scotland
Accounting Policies (continued)
Tangible Flxed Assets
The charity has the right to occupy and use for its charitable objects certain tangible
fixed assets, including the Church and halls, vested in thè Church of Scotland General
Trustees. No consideration is payable for the use of these assets.
Expenditure incurred on the repair and maintenance of these assets is charged as
reSoUr￿S expended in the Statement of Financial Activrties in the period in which the
liability arises.
Heritable properties consisting of the Church and halls are not recorded in the
accounts. The trustees consider that it would be impractical to apply conventional
valuation techniques to these buildings and accordingly no valuations are available.
Investments
Fixed asset investments are stated at market value at the balan￿ Sheet date.
Unrealised gains and losses represent the difference between the market value at the
beginning of the financial period or. if purchased in the period, the drfference between
c¢)st and market value at the ènd of the period.
Realised gains and losses represent the differen￿ between the proceeds on disposal
and the market value at the start of the period or cost if purchased in the period.
Taxation
Paisley North Church is recognised as a charity for the purposes of applicable taxation
legislation and is therefore not subject to taxation on its charitable activities.
The charily is not registered for VAT and resources expended therefore include
I￿eCOVerable input VAT.

Paisley Notth Church of Scotland
Notes to the Financlal Statements for the year ended 31 December 2024
Unrestricted Restricted Total 31 December 2023
1. Analysis of Donatlons
Offerings
Tax recovered on Gift Aid
Fundraising - Church
Special offerings for olher charilies
Donations
46,749
7,136
4,512
46,749
7,136
4,512
47,086
3,021
3,749
215
2,131
56,201
385
58,782
385
0 58,782
12

Paisley North Church of Scotland
Notes to the Financial Statements for the year ended 31 December 2024
2. Analysis of Payments
Year ended 31 December 2024
Unrestricted Restricted
Total
Year ended
31 December 2023
Costs of Generatlng Funds
Offering Envelopes
209
209
209
209
167
167
Charitable Activities
Ministries and Mission Allocation
Outreach work
Special offerings for other charities
Baptismallnew communi¢ants
Presbytery Dues
Ministerfs Expenses
Pulpit supply
other salary costs
Fabric repairs and Maintenance
Insuran
Heal and Light
Church Telephone Expenses
Organ and Music
Printing and Stalionery
Premises expenses
Cleaning materials
Manse expenses
Accountancy fees
Montgomery Road costs
Abercorn Unit expenses
24,000
6,334
215
40
300
1,402
13,965
15,309
816
9.100
15,957
953
1,819
466
11,171
34
9,669
2,490
24,000
6,334
215
24,000
3,064
300
1,402
13,965
15,309
816
9,100
15.957
953
1,819
466
11.171
600
3,000
11,274
13,529
8,663
13,958
917
3,710
573
5,927
72
8,714
1,896
19
107
100.023
9.669
2,490
58
114,098
58
114,098
Groups and Organisations
Flower Fund
Mid-week Service
Fundraising magazine
Badminton Club
Drop in
Young Church
1300
704
968
62
883
234
4151
118249
1300
704
968
62
883
234
4151
1343
472
866
348
207
3236
103259
118249
13

Paisley North Church of Scotland
Notes to the Financlal Statements for the year ended 31 December 2024
3. Trustee Remuneration and Related Party Transactlons
One member of the Kirk Session received £8,885, in total, for providing Iheir
services during the period.
Council tax, boiler maintenance, factors, estate charges, energy and maintenance
payments, amounting to £6,024, represenl the regular manse expenses. In
addition, £3,645 was spent on EICR report, fire alarm. new taps and a new boiler.
£1,402 was paid to the Church of Scotland towards mileage (see note 7).
4. Stsff costs and numbers
YIE 31112124 YIE 31112123
Salaries and wages
Total
15.309
13.529
13,529
The average number of employees during the year, based on a head count, was
as follows.
Music staff
Premises maintenance
14

Paisley North Church of Scotland
Notss to the Financial Statements for tha year ended 31 December 2024
5. Investrnents
Market value at 1 January 2024
Disposals at market value in year
Realised gain l (loss) on investments
Unrealised gain l (loss) on ir7veslments
Market value at 31 De￿mber 2024
9,270
875
Investments at cosl
4,818
The following investments are held=
Church of Scotland Growth Fund, 1,590 shares
6. Debtors
The financial statements reflect income received in thé year.
At 31 De￿mber 2024 the following amounts were due:
3111212024 3111212023
Hall hire
Gift Aid Tax Refvnd Due
407
1.378
1,280
3,008
7. Creditors: Amounts falling due wlthln one year
The financial statements reflect payments made in the year.
At 31 December 2024 the following amounts were owed:
3111212024 3111212023
Ministries and Mission Allocation
Heat & light
Fuel costs owed to Church of Scotland
11,745
4,843
23,970
2,068
902
26,940
Historic mileage costs were previously owed to Church of Scotland. During the period
payments totalling £1,402 were made. This represents the 2023 balance of £902 shown
above and a further £500 due to Church of Scotland. These payments cleared the historic
balan￿ which, as al 31 December 2024, was nil.
15

Paisley North Church of Scotland
Notes to the Financial Statements for the year ended 31 December 2024
8. Movements in funds
1 January
2024
31 December
2024
Receipts Payments Transfers
Unrestricted Funds - Manse
Manse (at cost)
294,775
294.775
294,775
294 775
Unrestricted Funds - other
Designated
Youth Council
Groups and Organisations
Martyrs Sandyford BB fund
847
1,955
285
3,087
28.158
31,245
5,057
14,151]
2,862
285
3,993
29,154
33,148
5,057
115,304
120,361
14,1511
114,307
118.458
General Fund
Total Unrestricted Funds - other
Total Funds
326,020
120 361
118,458
327.923
Notes on funds
1. Consolidated Fabrrc Fund
Capital.. Restricted fund controlled by General
Trustees. Presbytery approval is required for expenditure exceeding £20,000.
Amount held at 31 December 2024- £351.00312023- £362,811).
The difference of £11,808 was taken from capital and used to pay an outstsrKling
Ministry & Missions balance for WallneLsk North relating to 2021.
2. Consolidated Fabric Fund - Revenue.. Restricled fund controlled by General
Trustees and held for running costs, repairs etc. Evidence of payment is required
before funds are released. Amount held at 31 Decemtsr 2024 - £19,401 (2023 -
£12,120).
3. Youth Council - Unrestricted fund held to support the youth of the Church.
4. Groups and Organisations - Unrestricted funds held by various clubs and groups.
S. Martyrs Sandyford BB Fund- Unrestricted fund held to support BB.
6. General fund - Unrestricted fund held for the day to day running of Church affairs.
16

Paisley North Church of Scotland
Notes to the Financial Statements for the year ended 31 December 2024
9. Bank Accounts Held
At 31 December
2024
At 31 December
2023
Investment Account
Deposit Funds
Premier Account
Current Account
Cash Account
Groups and Organisations
Investors Trust held at 121
5,004
761
3,478
7,254
76
2,862
3,570
23,003
3,832
516
5,087
6,781
410
1,955
3.393
21.975
10. Collections for Third Parties
During the period, special offerings of £1,476 were given to other charities {2023.'
£2,095).
11. Mlnisterfs Stipend
All Church of Scotland Congregations contribute to the National Stipend Fund
which bears the cost of all ministers, stipends and employeffs contributions for
national insurance. pension and housing and loan fund.
Ministers, stipends are paid in accordano with the national stipend scale which is
related to years of seNi¢e.
For the period under review the minimum stipend was £31,642 (pro-rata) and the
maximum stipend, in the 51h and subsequent years of servi￿, was £38,884 (pro
ratal.
12. Financial R8vlew and reserves policy
The accounts show a surplus of £1,903 for the period.
Afler taking account of debtors and creditors at the year end. there is a deficit for the
period of £12,900.
With a declining roll, and increased running costs, a future deficFt is budgeted for. The
Kirk session is currently working to address this.
It is the Irustees, poliGy to hold reserves of approximately six months expenditure
including designated funds. At the year end the church held unréstricted funds of
£33,148.
17

Paisley North Church of Scotland
Notes to the Financial Statements for the year ended 31 December 2024
13. Other funds held by Church of Scotland on behalf of Paisley North
Unrestricted - under the control of the con
re
ation
Deposit Funds - general congregational purposes
Growth Fund (1,590 units)
Market value Orlglnal cost
761
10,144
4.818
18