RT
FTHE
VINAN
CKP
At]•JLtic Howe
la Cadogan Stree¢
Gl388ow
G2 6QE

K PARISH
NTEN
Report tsfth¢ Trulte
Inde￿dellt Ex8mlner'i Report
N•￿ to the ￿n#￿t￿l St•tèm¢thts
9 w 20
D•tslled StAtemont of A<tlvill
21 to 22

NEW KILPA
PA
ORT
The trustees preserti their rel￿ with the fjnallciAlstatements of the for the ye4r cnded 31 Ik¢¢mber 2025. Th¢
In]St¢￿ bav¢ adopted the proYisioD8 of Accounting alld Rtpottiii8 by C1￿1tiCS'. Stat¢ment of Rccommgnded Practice
appLicable to ¢barities prq)arKng their accouot8 in accord￿ce with the Fittattcial Rep(Kting Stsodard applicabl¢ iti th¢ UK
alld Rcpublic of Ircland IFRS 102) (cffective l January 2019).
ObjeC1fv￿ alml
The ChU￿h of Scotland 16 Trinitsrian ID d(*trine. RefoThned in tradition aDd Presbylerian ID polity. It ¢xists to glority
God and to WOTk for the •dvaTwment of ChTisVs K￿8dotll througbout thc worl(L As a ttatiot)a] church, li acknowlryJge8
a distinctive call and duty to bring the 0rdmatt￿ of religionto the pw1¢ ￿ every pari5b of ScodaDd througb & territorial
ministy. Itcoop¢ratrS with other churchcs m vtirious ￿uMeDICAl brylics in ScodRnd And t¢yond
Durin8 2025. we continued to 5cdt ¢0 me¢t th¢$e obieetive5 iti ¢)ur owo PATish and in thc larger community whith 1$
B¢ar8den. We bave hcld joint services with Beorsden crC￿ Cburch Hnd with All Saints. Episcopal Chwch. Wc h&ve
conducted Wo￿lp re8u]arly in Iwo IocAi Care Homcs. ￿ll1 bectt a¢tsv¢ in school cb8plain¢y. We havc 5UCC¢88fvIIy
hosted events llÉmed at under 58 and thcir ¢arer3, and we have re.iDtrtyJu¢ed our weckly youth 8roup meetin88. We
tinue to offer a weekly online WOT8hLP SCIVL¢e. and our midw¢¢k seThrycc followed by ¢offee c&ke 8nd chat conttnues
to br Fwl&r with up to 50 atteJth¢8.
Our Community Turn have maiDtsinedthcir"Ke¢ping in Tou¢b" Fffojed first ititroduced the COVID lockdovm iti
which three tim¢6 a ￿ & 8tllail batthwde LS deliv¢red w our older membern attd ]ivin8 in C&r¢ Home4 olld
Sbcltcrcd Housin& wbich rewcht5 ovtr 600 indimduals, rcminding the￿ thdt the cburch cAr¢s about them. Thi8 Team
ba8 A]60 taken on thc ¢bAllellge of makiD¥ US lo 'E¢LhCon8re8ation' aud adoptrd a Dow projccl ill conjunction witb
So]ar Aid. We continue ￿ support Si Gro8OTls Foodbank. and tbi& year a180 8upponed G15 Youth Project in
Drutncha￿I witb xifrJ for LThri51m&¥ for the yOUDg pcople attcnditi8 the Proje¢t. tn addition to dOD￿l0￿6 in kind. ¥nd a
nutnberof vol￿tecT4 the coftgregAtion donated a iothl of £9,412 to St (TreBOry'S from don4ti0n6 for ¢off¢e after 8crviees
Dd at "Coffee Pot. on a Friday rllorniD& Don&tioDS at Chri8tULa8 totalled £4,725 And wcre dividrd equally
between GI￿8¢W City ML8SLon, G61A]62 Swort Group, The Way Abead Group Beusdcn, Chwch Howe Brid8¢Wn
d G15 Youth ProjecL
Faith TcBTn havr continued to ch&llcnge us ￿ think more dttpty about our faith Bnd how tha¢ translates to action.
Having suc￿fUllY cottclud¢d the sale of our Old Halls the Campu8 T¢arn ts ttow looking at reP￿¢￿￿]t of the beat￿8
in thr Sancruary and how we mi8bt mwove th¢New Hwjls acconu￿tio￿ to bettcr meetow n¢¢ds ￿bi￿(W.
The A85embly of the Cburcb at its 2025 tneeting arnellded the Prcsbyty Mi98iOD Plan Act to T4uire
Con￿88110￿9 ￿ ￿0p1 a rolling five year pla￿ Bad th¢ Kirk Seasiots has drAft¢d our rcsP0tt4¢ 18 PTeBentiy with
Clyde Pr¢sbytery for th¢ir ¢valu8ti0￿ comrnen( and support before bein8 finally approv￿ by KiTk Se88ion.
ACIIIEVEMENTS AI¥D PERFORMANCE
CharItsble acth4tlei
Thts yw w¢ hav¢ acbieved a llumber of creative engagemen￿ with the COiDllWDity, especially with youllg toddler5 and
their pmts. From *ddy bc*s picnics to Rudolph partic5, wc have brought tO8ethcr a teatt) of people to help ￿ eD8•8¢
with this a8e.8toup. So successfijl has li that w¢ hav¢ bad to move pmts and tLKh4iots itito th¢ main ball on a
Weth)esday a8 ther¢ is Do ¢Aber space lar8e ￿Ou8h.
We hive also incrca5cd our ￿￿￿ent with Earfy Years Centre, Mosshcad Prin)ary School and Junior High Sthx)l of
Glasgow wrth spe¢ial 6erviccs in church and sbanD8 prOJ￿ts. we¢ially workiDg with Mossb¢ad's Fairtrad¢ and Eco
nmittees.
However, that wider outreach bas included adults too, workin8 thB8ide Glasgow Prtsbyty b]aDket project we
had ateam of folk knitting Bquarcs whirb beell madc into numcrou5 biallkets for others in locBI aTC&
Locdly as w¢ll w¢ have focu88ed on dmenti4 tDgwig with Alzheimerfs Awar¢nes5 Day, inviiingmany suppwt groups
and digtlitaties to a special eveni in¢l￿ding￿ ser%rycc aftern￿ t¢a rEcogoisiDg tbe wotk th¢y do aDd how we wi8b to
support through our own groups that catcr for thos¢ with som¢ degrce of rnemDry1086.
Pag¢ I

NEW
K PARISH
TRUSTEES
We bav¢ also srowo a pattcm of the￿￿ Sutsdays where we invite local folk wbo work in the communityto tell w alxjul
thw"r projccts and rn8a8e SPiIiDJa]ly. This h&8 taken ￿ to Drumchapel G15 Youth Proje¢L Maryhill Breakf46¢ Chth.
Gts8gow CityMi68iOD atd ¢ho8e who visit wisotk4s.
Beyond our OWD shore4 we 8tartEd workit)g in pattll¢rship with Solar Aid wryth o newly se¢.up cotwegatio481 t¢&m to
Ic&d us in this, iDfoTmiugand educ&inB u8 as well Tsising fimds aud awgmes8.
We baye a]so worked on our ovrn 8ociaJ lifc, to briti8 thc congregatioD closer together. We ereatcd a 8oci41 ￿1￿ce
who b&s awy offered qwz ni8bt6, 6iJg-8-lon85, familywa￿S attd Sowd of Music celebratiOD8 snd other creative w4yS
we h&ve been &bl¢ to link wple together find a saf¢pla¢e atyj cornmon 8round in the life of the thurch.
To that eDd we I￿¢ Pmered CainLg Parisb Churth in 8b4ring Thinking Allowe4L a re8th pattern of Spekn on rno
8piribJaVthcoloBical thane8 that toke u8much dewirAto whatwc believe and how w¢mi8ht respond the world today.
That resporjse w&$ Also p￿tical, and we offcred a wig1 letnembr￿￿e event involiryng thoirn and pwyiiB from Ic
15, ￿0￿8 with inteTWVS Atsd muJiciao8 wbicb brwshtus to8¢th¢r OD thiB ev¢nt.
Over Cbristtllas we offered gn outd£￿ Datimty, working with AU Saitits Episcop￿ cburth to retcll the story of the
t￿tIVIty outside and BrouDd the church hospith]ity inside ￿ld carol siD8ll￿. We Sh￿ed ow carol svYi¢¢ and
Watcblli8hL 8¢rvi¢e with All Sdillt$ as well a8 BedTsd¢n Crogs Pari8h chw¢h.
Al¢Mg with rgen ¢v¢nings irt the church orB8lliKd by our Heritage F¢mun (or the communty. a 8tLrdent wbo has
been in bis fJrBt yw of trairtiD& the reit)v¢Dtion of¢)ur 9.30￿ s¢rvice ID the and special fuud.rai81ts8 octivitieb
fJom fillm8red go¢ks to a mile of ￿ltiN havc toppl a bu8y Ye￿ fijll of crtAtivity, community enga8emcni and 8rowing
fait
Fll¥ANCtAL RE￿Ew
FknAnt1￿ p0￿dort
Don8doDs and Lelad
Offerings at £229,891 f¢)nn the larye8t aowrr of Voluntary JJJcoJne.
The split 18 86 follow
- Gift Aid donatious £196,834
- Otber off¢rillgs and dollatioD8 £33,057
We knld a R¢view of GiviD8 year ¢kning 0¢￿bEr. L4st year £17.908 vms tt¢¢ived irt doDatioJJs. Promisc& ma¢k by
memFErn of the coll￿8￿tiOll will incre48e ¢Jur income in 2026 by £9.086.
Gi￿n¥bY Gift Aid is alwBys snd £51,150 was recovered from our Gift Aid donations. Thi8 yt4r we had
the Fwefft of bEinS able to r¢cov¢ran athlitionEI through the st[￿ll *hcrne allowance.
In¢ome from ¢hgrlt•blt atlfvlde•
Tr largest iourc¢ of inwm¢ is rentsl income and in 2025 it £22.030, The Tetrta] iDcom¢ frnttl our ball8 £6.605.
tn adth'tioll, we received rentsi income from the Glebe car pwk of £15.425.
Ourtothl VApenditt￿ w48 £384.￿7.
Our lugttt ¢xpcn8c is Giving to Grow. alloratioll by th¢ Church of scotla￿1. In 2025 the figurt £lfA)258 (42%
of our total exw)ditrJr¢). It is ll8oJ bythe Churcb of ScotiaT¥l to fimd miiy8tywoTk at horne and abroa
Pag¢2

PATRICK PA
SH CHURCH
REPO
STE
Deiign*ted Fabrlt Fund
This y¢8rw¢ bave r¢ceive￿ dollatiws of £313.
Fimlly & Youth Fund
'& ye4rw¢ bav¢ received doDatiOlls of £6.000.
Inve¥tmen¢ pollcy *nd objectiv
The invcslmalt obje¢tive6 of the InvcBtsnents •ff.'.
&) to PTEsetve th¢ cawtsl
b) ensure Jiquidity
c) ¢)pthise the invulnKntrctsm within these con51rnWt8
d) to rnSU￿ a M¢ady and riiin8 levcl tsfincotn¢
These obje4tiveJ b¢¢n mot thTitsg the year as far a&po88ible in the CUTrctrt ecotmic ¢limate.
Fund rexrve¥ pollcy
It li the TnMte¢s ￿l1¢Y to bold rcseNe8 ofat l¢a8t £IOO,OIKI iti UDre8tricted Funds, which Ims be¢n ￿hl¢ved.
At the Cl￿ of the ycar. the Church held Unreltricted Fujds of £712,6(Kl Df which £548.429 held in the F&bft¢
Rescrve FUDI £I22.873 in thc Genernl Fund £25,284 ID th¢ Cotllmunity FuDd and £16.014 itt the Cburch Or8atiis8tson
The (Iwity a￿0 hold5 £16,146 io Restricted Funds. The use IB R¢5trickd to the PWFKJS¢B let out in No* 16.
STRUCTURE, GOVERNANCE AM) MANAGEMENr
Governlng doeument
The Chu￿￿ is administE￿d in accordwe with the term of th¢ quoad omnia constitrJtic*i.
R•cndthwnt xnd Appolntmen¢ of Dew tryrtet4
Mcmb¢r5 of th¢ kn.rk Se45ion arc the charity tru8tee5. The Kirk S¢8sion memba5 the eiders of thc Chwth ot)d arc
chosen from th05c members of the Church who are cot￿ldered to h&ve th¢ appropri&￿ w15 aDd skills. Within Ihc Kirk
Se88i(bn there are a srna]I number of eldeTS who have elect&l to become Elders Emeritw dur W A cIwi8e in
¢ireumstsnce8. Tb¢y we no longcr Tn￿Ces, they do not undertoke duties on beb&lf of Kirk S¢s8ion, and although tl
Call attend Kirf( Se88ion meetings they are nol allowed to vote. The mitiisl¢r, who is a member of the Kirk Scs&ion, 18
ele¢*d by th¢ con8reWiOn and inducted by Prubytory.
Oryn1￿d0nal Jtyvctsr•
The Kirk Scssiott 1$ ¢h•ired by the mini5tcr w]d mccts at It￿t six times a year. It is rcspoD8ible for BpiiibJal al￿ mat¢rio1
ffoirs within thc Cburch. r¢4x>Dsibiliti¢8 Are delegated to fow conlmittees. ThcKo committ¢es are Faitb,
ComThunity, Campus and Finance. The ¢onvenors of each of these cOt￿litIc¢S mret bdore a Kirk Ses¥ion medÉllg 88
BuBine&8 Cotnrnit*< ￿ dixuss what issueg will b¢ &k¢n to the ￿'Tk Session m¢etin8.
Rbk matsaKement
The principal risks and uncrrtaitttie8 facinB the CottBr¢g8tion iDcludc'.-
41 F¥lliD8 iDcome
bl IllGrwitig avera8¢ a8¢ of the COn￿BatiOn
Thex risks ate athjrc￿￿ by wryiD8 Out All #wwai R¢view of Givitig to bi8hii8ht the iM￿rtancE of th¢ fiDDncial
well_being of the CongregatiOD. Al¢¢rna¢ive worshLP styles as describcd in our Achiwem¢Dts and Pcrfornwice sectio
re partof our focus OD widenw8 the of our Con8re8ation.
REFERENCE AND ADMINISTIL4TIVE DETAILS
Regtstered Charity
SC012997
Pw3

NEW K￿P
CKP
REP
THE TRUSTE
MBER 2112
Prfoelpal addr
28 Kirk P]ac¢
Glasgow
G613RT
Tru$te
KIRK SE￿oN 21J25
latt Ai&
JAll SaxoD
H¢lell HcndeTS00
David BallinBall
FTazer Simpson
lain Stsrk
Jattet Stewart
William Stcwart
K¢nDeth James
Sb¢ila B¢gg
Ha￿1 Rrooke
Shcila Knapowi
RoE*rt L4nt(
Clrobam ￿artErS (wrtil 26.06.25.
En￿rItU$)
JoanD8 C(th (witil 26.06.25-
eM¢¥it￿}
Pa￿ Cwke (until 26.06.25.
emerityo)
Gilli￿ Lulln
lftill MaCcorq￿d&lC { Ulltil
26.06.25- ¢meritu8)
Macdotsam lyntil 26.06.25.
emcritual
AlaD Ma¢f•xiw
L¢8ley Ma¢f&rlme
laill MaclcaD
Ki￿teen M￿le8
Tom M¢Cubbin
John McGee
lan M¢Millan
ADlle Mori8on
Morrio
White
Morven Whits
Fiolla Wilsott
l*J WiDniD8
Ali6¢air Wood
W¢Joilard
Eileth yo￿8
IBin Duugjas
Pamela Dou8kn5
Ajex Elbott
Jutte
Sylvird Fer8uson
MaTiorie Fitzsimmotjs
Williun Fitr&imm
Eiicse Fleck
AvrÉl O¢l¢hri
J8itt (hlthist
S81]y Mudge
Flo￿ Nicolsc
Dou81&8 NisbBt ( until 09.09.25-
enKrithll)
Itene Gille8pie
Jacqucline Gillespie (until 09.09.25
- weritys)
E¥1¢ Gordon
Jane Grthi
Julie Gordon
Pamel8 P8teT3OD
KathieeD Perf￿1
WalkrProvan
Isabel kobb
Lind& Gray
Muricl Saimond
l•d¢p¢DdeDt ￿￿mIller
Th01￿8 Bani¢ & Co LLP
Atiaotic H¢wae
la Cadogan Street
Glasgow
G2 6QE
P4¢4

NEW KILPATRI
F THE TRU
CollgreRad•D Reference Nuthber:
181210
Bank of Scodand
2 StAtion Road
MilD8avi¢, Gla88ow
(]62 8AB
Pritid￿t
Mini8ter'.
Sc8sion Clerk.
R(thy HaTDilton M BD
Alistsir Wood
¥.fflOK£..(1..2).z&d
Aoyrovedby orkn of thebord of tru8teeA on... .... ..... .. ...
si8￿d on itsbeha]f by..

lYDE￿ ExA￿llYER's REPORT T
NEW KILPATRICK PARISH CHURCH
r rqmyt ￿ thE aGcounts for thtyear ellded 31 Decallbet2025 outon poges &￿en to tw¢nty.
rtiPfJn8lbilitieJ of trusttts And eiAJlllDer
The chority's tr￿Stee8 are respon￿￿1¢ for the preparation of tbe xcoullts ID accor￿¢ WAth th¢ tcnns of the Charilies
Attd Truthe Investsnen¢ (SGottolld) Act 2005 and the Chariti¢s Ac¢ounts {Scotlat)d) Regulations 2006 (as amcndd). Thc
charity's trvs*es CQDsider the audit requirem￿( of Regulation IIKIXa) to {cl of tlLe A¢￿￿nts Re￿￿￿tIots$ does not
aR)ly. It is my r￿￿)nSibIlity to examine the aLtouDts as reqwr¢d ullder SectsoD 4411)l¢) of th¢ Aci and to state whether
particular mitt¢rs havc coll￿ to my attentio
of tke Independent examine￿￿ r¢port
My exAThination w4s carried oui in ￿cOrdan￿ with Regulation I l of thc Charities Accouttts (Scot]attd) Re8￿2tioD8
2￿6. An examin8tion ittclllde5 a review of the accounting rccords kept by th¢ clwity thd a comparison of the accouots
presented witb those tecords. It also iuclude8 considerlltion of any unu8ual itcms or di8clo6wed it) the a¢￿unts, Bnd
Beeking rxplaDatioJJs from you as ttwteea concaDiD8 any s￿h tJatters. The procedures undcth do not proTride 811 th¢
evidence that wou]d bc requircd LD an audi4 RDd eon8equ¢ndy l th) not ￿presS In audit QPiDion on the view giv¢n by the
Independent exRmiuer'i it8tement
tn conn￿tiOn with my ￿￿￿1￿aU0n, no rnatt¢r ha8 come to Tlly attthtion..
(l) whicb 8iv¢8 me r¢&KThble cauxe to b¢li¢v¢ th81 in any material re8rt the ffqU1r¢m￿ts
to kgcp accounting records in ￿COld￿￿ Nqth SectiOD 44IIXa> of the 200S A¢t and Rwldtioti 4 of the 2006
Accounts R¢8￿ationS. attd
to prepAre A¢couttts which accord with the accountin8 records and to comply with Regutation 8 of thr 2006
AGGounts RegylatioD8
have not been or
(2) to Whic￿ iti myopinion, attention Sh￿]d b¢ drnwll iti ordor to enable a proper understSDibD8 of tbe ￿oUttts ¢0 be
r¢a¢hed.
Martitt &eL8 BA CA
The ]Dstttttr¢ of Clmrtered AwouutaDts of ScotiAnd
Thornas BatTie & Co LLP
Atlantic Hou
la Cado8an Street
Glasgow
G2 6QE

PA￿s
TEMEIYT OF FINANC
2025
2024
Notes
ll¥COKE AND
Donations and legaci&4
301,171
6.(XlO
307.171
320,407
CThBrftable a¢dvltle•
Use of premi8es
6.605
837
15,425
4.381
6.￿5
837
15,425
4J81
5.632
Glebe reDt
Fwthi8iTI8
15,425
21822
14,IXM)
126
22.948
I4,1￿0
21.722
Totsl
365.241
6,126
371,367
364.149
EXPENDrfuRK ON
663
663
619
CTharltAble *¢dvltt
Ch￿￿h QF¢raiioDs
365.074
19.170
384,244
352.616
To¢
365,737
19.170
384,g>7
353335
Net ott inv¢btmeD
73.612
73.612
23.621
COMEJ(EXPENDmJRE)
73.116
{13,044)
.072
34,535
RECONCILIATtON OF
Total fi￿d8 brought forw8rd
639.484
26210
2.980
668,674
634.139
FORWARD
712.6C
l3.166
2.980
728,746
668.674
Co￿￿￿ulNG OPERATIONS
All iticome and expelld1￿ ]M5 atiKTr fr(￿ ¢ontinuin8actiTrritirs.
The not¢5 fmpart of thtse fillancial slat¢m￿ts

NZW KILPATRI
PAIU
H CHURCH
BAL4NCE SHEET
I DECEIIIBER 2025
2025
2024
FLXED ASSETS
12
566,015
2.980
568.995
495.383
DEb￿
C￿￿ a¢ b?￿k
13
16,087
143.487
16.087
157,152
17,604
172.795
13.665
159,574
13.665
173239
ISXl.399
CREDnORS
AmoutsLs fallittB duellrythin one
14
(11989)
1499)
(13,488)
(17,108)
ET CURR￿ ASSETS
146585
13.166
159.751
173,291
TOTAL LSSETS LE&S
CURRE1￿ LIABILITIL8
712,6(N)
13.166
2.980
728.746
668,674
riET LSSETS
712,6￿1
13,166
2,980
728.746
668.674
15
U]]restri¢ted ilJod&
R￿Gted fiu
712,6th)
13,166
2,980
639,484
26,210
1980
728.746
668,674
The financial gthtements were approved by the Bogrd of TnMe¢8 authori8¢d for is8ue
...ty&44M...&￿.. aod weré SI￿ on its behalfby..
A Bum)w. Tnwtee
A Wood. Tn]stee

TEST
TH
FINANCIAL ST
Dded
ACCOUNTING POLTCIES
of prep4rfng the st*t¢ments
The fin#ll£ial s¢at¢m¢nts of the cbarity, whith is a public bcnefii ¢ntity under FRS 102. hove b¢¢n prepaTEd
accordance with thc Clwitiu SORP (FLS 102) 'Accountmg aT￿ Reporti￿ by Cbarities: Sw¢tnent of
Rccomm¢nded Pra¢tiee applicAble ￿ chwitits preparing their accoutts iu accordwKe with the FinanGi
Reporting Stsndard uppli￿b]e in the UK Republic of Irelllttd (FRS 102) {effective I Ianuary 2019),, Financia]
Reporting Stsndard 102 Th6 FiJwi¢ial Re[￿]￿8 Standard applicable in th¢ UK and Ryblic of Ireland, and the
Charities and Tn￿ InveslnTht (Scotland) Act 2005. Th¢ f￿ancIal Btatcmcnts have beert prepared under ¢he
historical co81 Convetttion, with the exccptiott of investments whi¢h &r¢ included at markct vglu4 as modifieAI by
The pre5erltsti￿￿ ￿ fjJncti(d our¢D¢y of tbc finAncial Bmtemeots is Poulld8 Sterlill8 (£1.
Golm¥ concern
After reviewing the ch&rity'S forecasts at￿ projeGtioll8. th¢ truste￿ have a rca50td)k exp￿￿ti0t1 that thc Gh￿lty
Iws adeq￿14 resources to contitLUe ill operational existence for the foreseeable tljturc. Th¢ cljarity thereforr
continues to adopt the 8oin8 ¢on¢¢rn ba8]8 rn preparing its finunciai jtatrm￿ts.
cr1*k￿ u¢tsullthiiJ￿dS¢￿¢llts kry ￿ree1 oluthnathim uneertthty
In ptrporing these finaDciai sta¢emeow the trustees Are required to rn&ke judgcmrDK estima￿ & &%sumptions
that aff￿t the 8ppjI￿10D of th¢ chArity'$ aCW]ntiDg policic6 and th¢ reported arnowlts of li&biliti¢5,
iD¢omc & expettse8. A¢pJal T¢4uJts n￿Y differ from the estirnAtes. E$timateB & Undul￿n￿ &ssump¢ioD8
reviewed on an on801￿ basis. R¢visiow lo eBtirnat¢s Ar¢ r¢¢oBniJ¢d ptospectivcly.
There are 8IPILfiC￿l judsement8 orUtin￿te5 used ID th¢ twtiott of the8e finauciol 6tat¢maits.
IDcomts¥ rt4ourca
All doMtion4 gLft& & le8wcies are in¢lud¢d within incomitigr¢source8 under cither ujrestricted or restricted fimd8
￿￿ordIn8 lo thc tenlls UDd¢r which the don81iott L5 madt & wbert th¢ ￿￿UllI Can bc quantified with re￿)nable
Rental income from operating le88eJ 18 on • $tiBight-lin¢ ba818 ow th¢ term ofthc Iras¢.
Grants are rKogDi8ed whett the cbarity ha8 been notified in writin8 of Ix)th the am0￿¢ Bettlernctst dBte.
Grnnts 8r¢ &ferred iftern]8 or conditioN ttLU8t be met LKfore the ¢kn#rity ha8 entitlem¢llt tothe regour¢e5.
Interut re£tlv*bie
Interesi on fiJnd8 held on dcp05il is includ¢d when rcccivable and the wnount ¢an be rne4s￿ reliably by th¢
chllrity,. this is nomigjly UPOD notific￿70￿ of the intere81 p&id or payabl¢ by th¢ baok.
Expendlthre
Li8bih"tics ar¢ reco8Di8ed apendittre &8 8Ly)n as theff 16 a l¢sJl or ¢onstruEtiv¢ obligation comtnitting the
cknity to tbat ¢xpendittw¢ it is prob8bl¢ that 8 tra￿￿fer of e¢onomi£ benefits wll bc rtquirr4J in gettlcmcnt aThl
the amount of the obligation can b¢ rn0￿[¢d reiiabty. ExpeDditurc is arcountrd for on an accruals basis and h
been cl&ssified und¢r lthings aggregate all cost related to the category. Where costs C4Dnoi be dirtttly
attribUts￿ to pArts'¢uIAr bMdm8s they h&vc a]Iw•t¢d to adivities on & basis con8iste￿ with the of
r¢sourc&8.
T•xatlwi
New Kilp8trick P8ri8h CEll￿Ch 18 recogti1u￿ 88 i clwity for tbe purpw of applicablc taxation le8islation 2nd is
therefore ttot subje¢¢ to 4X8tion OD its cbaritsble activitscs. The rbaTity is llot re8iStcred for VAT and reu)urc
¢X￿led tberefor includr irre¢ov¢rable input VAT.
Funds are ¢lassifieda5 ¢ithcrrestri¢ted fimth oruDr£stricttsl fijllds, d¢fJned ￿ follows..
P￿¢9

PATrtCK
NAIYCIAL
MENfs- tontlnu
ACCOUNTll¥G POLICIES. eontlDued
Rcstiicted fiwds are fjJlld8 subject to spKifi¢ requirements as to their use vAJi¢h maybc <kclared bythe donor or
with their authority OT cre4tcd through l¢g41 pr(Kes5e& but still withiti the wider objttts of the chfin"ty.
Endow￿ funds ore fund5 whtcb have beerl on the conditiott that the or1￿￿al capital Sum 18 not redwe
but the incom¢ from th￿¢ is used forthe pwe defiJThl iti accorthcewith the i)bjtrts of thc Gharity.
Unltstrictrd funds are expendable at the diKzdioD of the tsiJ8teu in the furthrnce of th¢ objects of the tharity.
Irparts of tbe unreslri¢ted fi￿dS we earrnthd ￿ tbe discreti￿ of the trustee8 for & partirular purw54 thry are
d¢8Lgoatrd ds a 5VThtc fund. This desi8tiatiOrt has an adll)inistr&tive only and does noi legaity restrict
the tru8tcu' discretion to apply the
Penthn and other POAtrretlrement belleflts
The tharity op¢rlltrs & dcfiD¢d ¢ootrilyJts"ou pcD5ion scheme. ContributiollS payable to the ¢bax1￿8 peD5iOn
scheme are ch￿￿ed to the 5tat¢metti of FinaDcial Activities in thc puiod to which they r¢]ate.
Jervlces & t￿1￿1￿e&
Donated profebsionkl KTrices & doD&t¢d faciliti¢8 rwni5¢d as illcome wbeD the clwity bas control ovu the
irem. any coTrJitsoDs aJsociated with th¢ dO￿ted itcm have been MCL the rcceipL of th¢ ¢conomi¢ benefit from the
use by the charity of th¢ 1￿M L8 probablc & that ecottomi¢ bcnefit be me4sural r¢liAbly. ltt accord￿ with
the CharitieB SORP (FRS102) thc 8eDerai volun*er tiTnc of congregation is not recognxaed.
c￿ recei￿ donated pr0f¢BsioJ￿L 8erYiccs & th)nated facilitiu Are rcco8uiBed on the bg8i8 of the vEluc of the 8ift
to the ch￿ity, w￿.Ch li the amount the chority would have paid io obtsin serviees OT facilities of equivalent
ecoftomic bcncfit on the open market. a eorteslthg amOW￿ is th¢n re￿8n15¢d a8 expelldiDJre itt the period of
Teceipt-
Fknlndal IDi¢TumeDts
The chArity fill￿¢1￿ ￿ & fmancid liabilitiu of a kind that qualify as basic f￿￿￿etaI in$trument8.
Comprise c48h b￿an￿5.
Short term trad¢ u¢ditor8 Are Meas￿ at the tr￿￿ti0ft pfftce. Oth¢r fman¢iai liabiirtir8aTe meuured initiBJly at
fair valu¢. net of transaction costs & are measuThd subseqllently Jt atllOffi&ed cost UBiD8 th¢ eff￿tive interest
Prowlilo
Provisions Ar¢ d￿erMitt￿ by discounliD8 the expected fikn cash flow4 at & pre4Lx r&tr that refjxts curreut
market asse*4meDts of the time y￿lle of money and the risk4 5pttific to thc liability. The UnWiDibn8 of the
dis￿1 is r￿0￿￿Sed as finan¢e com.
Flxed as$ets
Thr rkn4rity thc right to ocwpy attd usr for its charitabk (kniective8 certain taD8ibie fixed incluiting the
ChuTeh, halls M￿64 vestcd ill the Church of Swt]alld Gcneral Th]Bt¢¢s. No CoD$id¢r￿Ion i5 payable for th¢
U8e of these a&8ets. Expenditure in¢urred ￿ th¢ rcpair and maint¢[w￿¢ of thc8e a￿ets is cbar8ed as resourtt5
expelld¢d in the Sfatcmcnt Df financial ￿tiVItieS in the perithj iti which thc liabibty arises.
loveltD￿Trts
Pag¢ 10

PATRJCK PAIU
O THE FINANCL4
ACCOUNTING POIJCIES. contlnved
Flll•D¢tsI knitrumtDts
Fixed asset iov¢stsllenls are stated at tht value at thc bthnLX 5he¢t date. UDrcaii8tyJ gains aod1058es tEPf¢8¢llt
thc diffcThGc b¢Nveen the markct value at the begitiningand end of the fitllnciRlye4r or. if pur¢hosed in the year.
thc diff¢rencc betWCCD Cost and tnthet value a the ctsd of the yelr. Reali5ed gains and la85es rcpreseut the
diffcTenee between the prC￿ed8 on disp￿1 and the rngrket value ￿ the Btart of the year or cost if purch&8ed iT¥
DONATIONS AND ￿GACIEs
2025
Total
Unre$trictrd Rrstricted
Unre$tri¢teAI Rcstric*d Total
Off¢riD85
Tu recover¢d on gift
229,891
229.891
232.036
232,036
51,150
i J(M)
51,150
1.3
51277
51277
L¢8aci&8
Cbur¢b or8ani&ation
in¢otDe
13,725
13,725
13.403
13,403
conBT¢8ational
org8nisatiolls
Endowmcnl illfm
4.196
547
4.196
547
2,476
555
2,476
555
49
49
Sunday acbool incom¢
Fabric r¢s¢rv¢ incmnc
Youth & family
500
SCK)
313
313
S￿)
6,0(KJ
19.660
19.660
301.171
307,171
31J),747
19,660
320,4107
2025
Totsl Uwestricted Restrirt¢d
2024
Totsi
Unr¢6trict¢d
Re5trict¢d
int¢r¢st
Investsn￿l interesk
Dividenth recciycd
3,855
126
3,981
4.206
39
17.336
141
4,347
39
17J36
18,967
18,967
22,822
126
21,581
141
21.722
¢ 11

TO THE F￿AT1
TEMENT
2024
Utrcstrictol Restri¢x¢d TotAI
UDre8tri¢tgd
Total
U* of prt4Di
GI¢￿ rellt
Bookthll
Fundraising for
605
15,425
837
6.605
15,425
837
5,632
15,425
963
5.632
15,4
4.381
4,381
27248
27248
22,020
22.020
2025
2024
unrestri￿ Restri¢t¢d Totsl R¢stri¢(ed Total
564
564
515
104
515
104
Offwiog envelopes
663
663
619
619
CHAR￿ABLE ACTIVIT￿ COSTS
SuFyDrt
C￿ts(s￿
notr 8)
Costs (see
ote 7)
381,514
2,730
384.244
Pw12

NEWK
TO
ANC
TATEmE.NJ&J￿￿
2025
2024
UtireBWiCt¢d Restri¢t¢d Totsl ut)[C5tri￿ Rsstrictcd Totsl
fimds
Givin8to
Mit)istels expeD5e8
Salary & r¢iat¢d costs
Water ra
ItJ8uranc¢ & mal
I￿.258
2.815
84.663
3.603
160y8
2,815
103.833
3,603
151.028
2289
79,456
5238
151.628
2289
84.216
5,238
19.170
4,760
17.891
17.89l
IQ676
16.676
H￿(1￿8 & ligbbng &
24.856
24.856
21J82
21.582
Church telephoTLe &
1.622
PrinL ststionery &
photOCOPyin8
Advertising & ehurcb
3.083
3.083
348
737
737
Admitti8tr4tion &
rnisce114n¢o
2,882
8.305
2.650
2,882
8,305
2.650
2.498
1498
2.650
Fabric repAirn &
m8intenaD¢¢
27,935
4.171
27,935
4,171
2S,578
4,533
720
25.578
4.533
720
Education eornmittee
CXPCn8U
OrBaD & music
Charitable exp¢ndillwe
998
2,127
13.771
998
2.127
13,771
4.658
1,433
12.902
4,658
1.433
12.gY)2
362,344
19,170
381J14
345,402
4,760
350.162
SUPPORT C￿s
2025
Total
2024
Totsl
Unrestricted
Restricted
Unrestii¢ted Rertritted
Govern￿re ewts
Ind¢p¢ndent
1730
2,730
2,454
1454
P8g¢ 13

ICK PA
IAL STAT
rthe
ar
Ther¢ w¢r¢ no ITUStccs' remUD¢rntI￿ or other bcDcfits for thr ￿ar 31 Decern￿ 2025 Dor fot the year
ded 31 DEcernber 2024.
Tru8tses' expen*s
Durin8 the y¢ar four trustttB re£¢ivedreirnbJt8ementof expell￿& detsiled 85 follow$.'
Millis*Vs travcl and phone
Council tLx. m8nse
2,815
5,064
1,1
During theyeara tothl of £54.933 wao dott&ted to the coD8TeBAtion by tnjstses.
11 STAFF COSTS
2025
2024
SalarieB 8Dd wo8
Soci81 ￿UrIty costi
81324
62,991
2,C#)9
1.725
84,333
64,716
Th¢ average monthly numberof cmpioyee4 dwin8 the yearwu ¥ followB.'
2023
2024
A88iSthttt Milli
Chutch officetx
Cl¢att
No aDployev receiv>1 emolumcnts ID exce8s of £60.OCN).
All ChuKb of Sci>tknd congregitions contribut¢ to thr Nation81 Stipcnd Fund whtEh brars the costs of ail
mini5tm' stipends and en4)loyetrs contribu¢ion8 for DatiODal in8ur8llK prAsion llnd ho￿lD8 And loEu fi]nd.
Mtni3ters' stipends E>wd in accordantt with the DatiODal Mipend scAle. wbich is related to yeat5 of5crvicc. FIX
the ycar uDder r¢vi¢w thc tDiDirnum was £32,433 and the moximum all￿d (in the fifth and 8ub5cqueDt
years) £39,856.
Page 14

THE FIN
ATE
Doti&ti￿ le￿Ie&
300.746
19,661
320,407
ChArftAble a¢ti
Use of prcrni8
BoDkstsll
Gkbe JMt
5,632
963
15.425
5.632
15,425
215BI
141
21,722
Tot41
344,347
19.802
364.149
EXPEIYDITURE ON
Raisin8 fjjndj
619
619
Ch8Tlt8blt Ietlvlti
CtrLurcb oper8tiOD8
347.856
4.760
332.616
348,475
4.7
353,235
Net on Inve8imeiits
23,621
23,621
NET INCOME
19.493
15,042
34J35
RECONCILIATION OF FUNDS
Total fuDds broughifotwayd
619.991
11.168
2,980
634,139
TOTAL FUNDS CARRIED FORWARD
639.484
26,210
2.980
668,674
Page15

NEW KtLPATrf
ATEMEP4TS-
12.
2025
2024
Matket vaLu¢ at l J￿Iry 2025
495,383
8.081
(8.081)
459.l45
12,617
Disposals
Re41ised gaitil(1051) on inVeStn￿¥S
Unrc￿]6cd la1￿(1￿> on investmettts
73.612
23,621
Market Val￿ at 31 Dttettkn 2025
568,9)5
495.383
395,754
395.754
Inves￿ts ¢(ryi8e fi￿d0 held by Th¢ Church of Se4)tl￿d Inve$m TnLqt investment ￿rtfolio held
th BaTclay& Wedjth. The latter indude& material trN¢8truts in the followiD[.
Temple BAR Invcslment TnLO¢ plc
Rankcts ]nvutm¢nt Tnut pl¢
Invesco Perwi Seleet Tnjst plc
JP Morgth Globla Growth & Iu¢oTneplc
37.850
47,952
33.728
32,500
I& DEBTORS.. AMOUNTS FALUNG DUE IwrHtN ONE YEAR
2025
2024
Gift aid tsx refimd due
Acmwj income
15.558
529
17375
229
16.087
17,604
I& CREDITORS: AMOu1￿s FALLINGDUE WITIUN ONE YEAR
2025
2024
Trade £rai￿r&
T￿atioll and 8Kurity
Oth¥￿editOrS
4.675
1.437
7J76
5,857
4.431
6.820
13,488
17.108
PogE 16

NEW KtLPA
EST
Net
ttLovemeDt
At
31.1225
Atl.1.25
UnreJtrt¢ted
(ktteral fund
Dcsignated Fabric Rescrves fimd
Desi8n*ted ComtYJw)ity tlmd
D¢8iguatcd Cknh ¢JrganiutiiJn•
120,032
479.209
24.183
16,060
2.841
69220
1.101
(46)
122.873
548,429
25,284
16,014
639.484
73.116
712,6
Re8trl¢t¢d fuDds
NX Community Avwd Jcherne
Family & Youth fimd
2.843
23,367
126
(13.170)
10,197
26,210
(13,044)
13,166
EDdDwment fuThds
Mr8 Youtsg MaJorial fijnd
WelfAre fim
Mr8 Johnston t%que8t
1,045
643
1,292
1.045
643
1,292
2,980
2.980
668,674
60.072
728.746
Nel Jnov¢ment in fimds. iocluded in the above are 8A follow8:
R¢sour¢￿ Gains Movement
1088
Uoreatrleitd fuDdi
Gen¢ral fimd
DESI￿ Fabri¢ Reservei fund
DeS1￿*d Community fimd
339.404
10,961
(344,513)
(7,403)
{50>
{13.771}
7,950
65,662
2.841
69220
1,101
{46)
13.725
365.241
(365,737>
73,612
73,116
Rutrltted
NK Coroa)uwty Awgrd
FBmily & Youth fLmd
126
126
(13,170)
119,170)
6,126
119,170)
(13.044)
371367
1384.907)
73.612
60.072
Page 17

15.
CoJthp*rntiva for movement
Net
Atl.1.24
31.1224
120.686
456,380
27.366
15 J59
(652)
22.829
(3,185)
501
120,034
479,209
24.181
16,¢KO
Dc8i8naI￿ FthL'C Reserv¢$ fimd
D￿g￿le￿ Community fimd
619,991
19.493
639.484
Reits4¢ted fun
NK Comrnuntty AvArd scb¢me
F8mily & Y￿th fund
2,701
8.467
142
14.9LYI
2,843
23.367
11,168
l5,042
26210
Mr5 Youn8 Mernon￿ tlmd
WelfJr¢ fijj
Mr8 Johnston bequest
1,045
643
1292
1,045
643
1,292
2.980
2.980
TOTAL FUl￿s
634,139
34.535
668,674
Compar4tiv¢ tsd ￿￿verneDt in fi￿d4 in¢luded in th¢ above are ￿ follo￿.
Ro50ur¢es
Oains atKI Mov¢ment
loues
UDre4trleted f••di
321,550
8.162
1232
13,403
{331,1561
8,954
14,667
1652)
22,829
(3,1851
soi
Design41￿ Fabric fuod
Dcsiguatcd ConJmw)iiy fi￿d
Designat¢d Church or8anisaticm8
(4,417)
{12.902)
344.347
(348,475)
23.621
19,493
RutrIeted
NK Cornm￿lty Award scbctn¢
Family & Youth 11]nd
142
19,660
142
14.900
(4,7(rf)I
19,802
(4,7601
15,042
TOTAL FUNDS
364,149
(353235)
23.621
34,535
se of Endow
The origillai illt¢lltioD ofthes¢ fjjttds is not now kllowL The tr￿ttt5 do not thteDd to usc these fimds
Page 18

for the
exr ende
I DECEMBER 2025
IS MOVEMENT IN FUNDS. eomlknued
OSC
NK C¢xnmunityAward Schme is u&ed towards fimding a Jp¢cific commwtsty
Family & Youth Fund . Th¢ tnkn bave set aside fiJnd8 to &velop trJaiDtsin positive relationships Th7th
yoiin8 pcople aod families both within the CODgregatsou atsd the com￿ty.
Fabric ReseThe Fund. The tswtees have get￿IdE forth¢ mairLt¢n8nceof the church prryuty.
comfj￿ty FuDd. Tr tswtee$]wve let aside fijttds to develop sDdpromot¢ community itsitiative8.
individual aim8.
I& RELATED PARTY DISCLOSURES
Ther¢ were no othcr rehtsj paty trnnI￿10ns oth¢r thBD thox rn¢ntiOtJed inNots 9 ThJ8tro8 R¢rnuneratiOn And
Benefits.
17.
A]¥ALY51S OF NET A&8ETS AMONG FUNDS
Gctscral
DeKi8nat¢d R¢*i*d Endowmrnt
lttvesrments
109,385
26.477
(12.989)
456,630
133,097
2.980
568,995
173239
(13,488)
13.665
(499)
Current ]iabiliti
N¢ta&g¢ts ￿ 31st
Decemk 2025
l22,873
589,727
13,166
2.980
728.746
(3eD¢T3]
Designated Restricted Totsi
Invesknents
98.456
38.686
(17.108)
393.947
125,503
2.980
495.383
I￿).399
(17,108)
26.210
Cwrent liabilitieg
Net a￿ets ￿ 318t
Dec¢mk 2024
120.034
519,450
26210
2,980
668.674
I& VOLUNTEERS
In common with wll ￿n￿e￿a￿VDs of the Cburdl of &ot18rd thc con8regation benefits from the contribution
Made by voluttteers wbo 8ive thcir time aod tslcnts willingly for the benefit of the a)urch. The atE&S of
¢ongreBatioJ]al life vthiGb r¢ty OD the contriburioll of volu1￿e¢r& arc matty Alld vgtirA and of the activity
W￿lldbe ullable to ¢￿tinUe were Itoot for the ¢rrithMI¢ 8howD.
Pw19

O THE FINANCIAL STATEMENTS- tontinu
for the
ded 31 DECEMBER 21ns
19.
SPKCIAL COLLECTIONS AfiD DONATIONS
In addition to the B¢n¢d fi￿d income rxordrf the follory inL¥)m¢ fr(4n Special CollKtion8 aud Fulld Raisin
events was disbursed ts) thc following chatitie5.'
2025
Spccibl Christs cou￿tiOnS di5butsed 4$ foll
Gld&gow City Mi￿1
G15 Youth Project
Church Housc Bridg¢ton
G611G62 Con￿1￿￿lty R¢s￿￿e
W&y Ahead Srroke GTOUP
945
945
945
945
4.725
The Church (knllL'8ations hwe held SF￿ forvwious (￿ltieS throughout thc yw.
Th¢ followin8 doDatiOD8 were Dwk:
2025
2024
l$t B¢Ar¥dett CoD4)any, The Boys Brig
Scottistl Biblc Society
Prethyt¢ry Holy L&ad But$￿
1,5(4)
750
750
2,650
2.650
Jn athlitioll £9,412 wa8 dollatedto Si Gr¢wY8 Church Food
20. FUNDS HEIJ) BY CHURCH OF SCOTLAND
During the year, costs of £79,834 werc rxpcnded and in¢on]e of £542,841 ￿¢¢Ived ill the Consolid*d
FaE¢i¢ Fund of th¢ (lu￿b of S¢od&tMI. The bAlotwx at 2025 is a debtcrof fA73,22912024.. debtor of £10,222).
Pag¢ 20

PARTS
ET
TATEMENT OF
IAL Acr
2025
2024
DonAdoll8 And k2
Offuin88
Tax rc(xw¢red rn gift aid
Lcycies
Churcb org8Disationg income
tncomc from ￿n￿￿tional org4Disation8
Endowmetlt iticome
COn￿A￿Lity fjJDd incornc
Sunday sGhool iticory
Fabric rescrve iticome
229.89L
51.150
ijoo
13,725
4.196
547
49
232.036
51.277
L3,403
2.476
555
5(Kl
500
19.660
3l3
6,0(KJ
307.171
320,407
Inv￿tment Ineome
Dwo8lt aw)UDt intryt
Inves¢ment iDl¢re8t
Diiryd¢n(b rcccived
3,981
4J47
39
17J36
18,967
21.722
ChArl¢Able artlvltl
Gleb¢ reDt
U8¢ of pr¥mise•
B¢y)k¥tsU
Fundrwin8 for Chwch fimd8
15,425
6.605
837
4.381
15,425
5.632
963
27248
22,020
Other Income
Fund trBD8fer from C0tt801idakd F8bric Fund
14,rixi
To¢41 In¢omlni reMurc
371 J67
364.149
Inve5tmen¢ JnanAgeMeDt tojts
tnvesthietti mana8erfs
Offering FJLv¢Iop¢8
$64
515
663
619
Ch4rlt*bk acdvld
Giving to grow
MinisteEs expeD8es
Sa]ary & relatcd costs
I<￿1,258
2,815
103.833
2(4
151.628
2.289
84216
238.133
Page 21

W KILPATIU
DETAILED STATEMENf OF FINAN
EMBER2025
2025
2024
ChAril*lth 4¢tlvllk•
Brought forward
WatcrratcB
266,9C
3.603
17,891
24,856
238,133
5.238
16.676
21,582
1.622
3,602
737
1498
Healing & lighting& m8intoAuc¢
Churchtel¢plM)nr & pos￿￿e8
lol ststionery & pbotocopyin8
AdYcrtisinB & CIN￿h ma￿lneS
AdDJilli8traiion & rnisccllaneou8
3.083
348
2.882
8,305
2.65Q
27,935
4.171
2.650
25 J78
4.533
720
4,658
1,433
12.902
Fabrir rwirs & Tnaintenw¢
998
2.127
13,771
Organ & music
Charitsble cxpcDdikn]re
381J14
350,162
Support euts
Govern￿¢•
tDdependcnt cxwmiDerJ fe46
1730
2.454
384,9￿1
353,235
N¢t lexpenditureVJDtom•
(13.540)
10.914