FINANCIAL STATEMeNT8 FOR THe YEAR E REG TERED CHARITY NUMBER: SCO14540
EMORIAL CHURCH PA Stalernent kIwa9erTrI ctynmbttee's Reswnwbilibes ChawpBW30rtMarwJernont ColnItIO8 Rewrt and Expenditure account Bala1 Sh•et Ncts to the accourts 7-10 t)el8 IrKome and ExpeTrJrture 11
Rl CHURCH C•lm)•n Mr DKk Trna•ur•r Mrs SAndem&n Secl•ry El# sar•Mn IArB A4xlrey Blair Kaihieen Sxm•i 24 lfvhrfwl ¢s¢eAr LknJ•¢ Angus DDI 4AY Siw•l& Co Chgrtw•d knountAnts 1r*J8pendt Ewirws C•Bile(¥0ft 8u$ffjess Ctsrtre T¢Yn J(thnS Ro•d Fery cTrd DOS 2QX Jir IAfv Larty Cljndre Sco&h Chgnty mber SCO14540
TAT MANA D CHARITY F¢ TH The Charrty is an Unintsyporaled Ass¢x4tion The CnaTIty is governod by a wran ccMI8D"i¢Sn. Th6r• arn r#) réstficl))ns rys•J by thè c$t1(Un on Ihe way the Charity op•fate$ ol ¥e av&labbe on reque APP STr Th? admintration of the ¢harty is r85pon%bdity of th• martJwnert c(MTrYnittw wh¢h c$019 of df b8ar•fS and ordinary m8mrS Memhrship as detsikd in fv consb"luton Arwninwnls bè •rthorffj•a by th• Mp98Ml coftwnrttee No members iK4lv•d r•nMmeralw ly expeft$M m th• p•riod TRUSTE Undor th• Conststutiw arKI 1•9ts1w rel•bng to Ch¥15 in S¢oind. 1h• Trusts •re f¢quired lo pr•pare Accounts for each finants81 ye8T ¢ch gNe a Irue ond fav Vithv d the slate rj ltte affairs of I Cwty and ol the Sufplus Of dèf¢f( for that yeai and wfiich h8ve b8on property prepad Irom and are m w•emenl wlh Ihe counling records of th• Charrty 1 compty thanl diKIowf• fOgul8tions" In prtyarw¥J tPkx¢ Accounts. lh• Truilo•$ •r• r•wiffjd lo. 41 sel•ct suNabl8 acnting aith Ihwn ¢on94t¢nity b) mak• JudwMnts es'MAt•S ar• r•asonabl& pruthl ¢) folk)w lble sdard. $ulwX to materwl departui•8 ttsclosed ar#1 •xpL4in•d in the dl rnwnl• fxt thé gn9 basts unle85 it is inapyopr4tè to Prewrrn Ihat Ch¥ty Tru8108s ar? requwed to accordance wh lh• Constull ol lh• Ch8nty T1Y ai• résponsity¢ lor ke•p•ng proFer &counknB re1 wh¢h dNclose tthh 89¢Al0 accuw at any the financ41 ot Ihe Charity and enabb IPm b) ¢nsur• that tho UnIS ¢cthpty +hrth the lequiwlIj ol the The Charrts and Trustee Invealnwt IScoii•ndl Acl 2005 and Chartss A¢¢ovnls (sco411) Regulations 201 rhey hav6 g•ner81 re3ponsility for tity such steps as are r•asonably open to Iham to 8gwd ass¢15 01 the chty and to prwénl and detect Iraua and ¢ts Krewlarths
LIL CM RCM to co¥w IFWJ colts. Ctsj Risk btknr •t V Ib¥•ts, r•thv• corJlNxA Cmmillee 0 nts$ f•r•a Chwrt•ble k¥fF4)•M Tr fltrwrr cl1 CvJ f 7• OCtor 18t6 Th$ w45 2151 Mrh 1198. S#•lthwrds•r i¥W, Nrybar IM? •nd J151 1992. Corqwrfs wrJJ4r 4lavF to •ThJ in trvn •• Tt lor silièniiri olFIMN>il on 6.
wè an cl Ihèchinty i0rtryWèd 31)t Detnbèf zio5 On 9•5 Wl Tho Truth• •f• r••wftek Ihe preparabon ol the aco)Unts ¥T hrms ol Ch•rth6 ar Trus&1ft¥•6bn8nt isco1atr 2CQ5 •nJ m• Chwrts kLwnl# (Stol1•J) Reguwigrts rd Ihw GwsvJ•r th•¢ thfj 44KIrt of R•guL•Don Ic¥ii iai ioi 01 2CC6 ReguLltbxs (IC n01 appty. li w¥por•Ji4y 10 •x•mir th• aCtnIS wbJ•f 44 111 Icl d th• A J ts Jthre wfiemer panKui•r mthern tan to oui trotJfi 4 r8vv offv roc4Yd5 k8p1 by the Chaiily 8 0)mpai1ts ol iLn tw rèooffjs irt1 EonWaDf4l (a any unu5u rtBfns Df di%h)5w• 1he ourt¥ •r¢ frcffi Ihi b• •udrt CA89111Y Wt do nol n on m• Ir• OLrt 8UCth as fC466ary to UB io an ¢xxnion •8 h•trw PiLVf ar£nIg i•cofts foi Il ol m• c••rty t••en klpl and 8teeA#)t4 01 Iht Ch8nty re ¥) p£ordance wth Ihè attthl)Mg rncora& ana mat vw thg tor It yw 2W bl hi¢4)Y• ExperOlW• •r¥J B8larK• SP•1 rK4•8 thw•or4 hw• WCWly Pfepareé Ircan tr fe¢trd• ofir Chlty, 4greenl trefVth. th8 •c(Wn cornptv m• of Ih• char88 and Tru$• Inv46trn•nt ISrAlwl 2005 RglaOn 8 Cbbii$ Iscollthdl ReguIMws 2(Xh1 * r•cofdl hv• b••ii k•PI m Col¢lan h S•cth"on 44111 lal olth• Swart & Co Ch¥red At•t5 & E4nvw ¢a50ecrun ilu51rS ctre TDM Jn# BroLWty Pwy DD4 8x0 00*.. 22 laz l Z
Fun IKI 213.M3 m3.75Z 9.J06.X6 .322.915 iSAB2 ISN2 175 4.118 6.253 13.IK+ 1•6W 4.118 3.477 OLw* FL¥41 18 2fy2?1 37091 37 (41 6thJ JÉ.781 9.871 7ffj.1•7 71J49 IJ •02S 757 27.121 27,126 27285 6.023 24.811 11 ?4M11 45.515 213, g.Q23.Th7 27.154 27.1 1•270
GILFILLAN MEMORIAL CHLIRCH ACCOUNTS FOR THE YEAR ENDED 31ST DECEM8ER 2025 BALANCE HEET T3ngJble Assets Investrnenls 19 9,039.396 25Q.884 9,039.396 225,830 9.290.280 9,265316 Cu Stock Cash al bank and in hwd 12.664 6376 24,040 32 554 5269 42.623 13 ,314J20 9.308.049 Cumini Llabllltb•8 01Thg1 Cladib 14 1.633 1.633 1683 1,683 TOTAL L ITIES 1.633 1,683 9,312,687 9.306,366 R•pr•s•ni•d By: Unr•strki•d fun 16 17 18 19 12 120,757 186.272 2.583 9.023.752 240 837 9.312,687 96,213 I62,1 2.583 9.023.752 213683 9.306.366 Restorat Fund Outrexh FufKI Property Fund EndoMTWt Furth le apgrove the financial slatements ol The &'Wn Memcwl crCh lor Ihe ye erthd 31st Decemtw 2025 Mf K•nn•th Chaimwi Mr E S•nd•man TM$urnf
10,7•4 Li ra R•co¥ 2.030 175 42 4114 34TT G•• Ji•J Ci1HwFG 31 Yin 5Frf• CyCve TTWI 120 4JD Churto nar 4?5 c( LMV 182 yx 37
3.1 Jiui 4.11 45 iJ.¢*i D.EC 14 +•ll• 212 •N.413 Z7.1 1q2YO .t?I
RIA NOTES YO TH 3.519 Hoat proF•d 2.1¢ Ouwandinp 2WJ 185 ITrjèndOtrt Examir+8r Fèaa 1.320 15. Pro R•n 37 FKt(8 F•8s Vat Insuran 545 878 778 Ir¢ur3nr Ifsuranc• iecmc ¥tsJ Gas Proteana1 fees . Le•98 1,17T 812 1.871 81 Tr8nsfw to Accumul FwK1 IgYAI Traf to RemOr8b FU110) 33.388 3,710 37.096 33.103 3.678 J6 781 Bplanc• at 1 ?24 Tr•Bf•r frtyn Propgrty Rwgnuo llcourrt 96.213 33.386 62,827 56 716 33103 23 613 57.929 n,599 e•lwc• 31 tIKenl>w 2Q24 ThIB Funtr l• w•d lor 0•1 puvpo• Balwc • 1 25 I1n@T trtm Prciwty Ac£tyJnl 8alwc• 31 C£•n 2025 I62.7 3.T11 158 883 3878 Thb• Futhd l• lo pm¥ld• ffl0 Il Iwmlbtsn ol Cr*wTrytion'• wop•ty •1 itlhiithhall knd••.
GIL MEMOR CCOUNTS F TH CHURC AREN ST DEC TEST EACC 25 Balarbce 1 January 2025 2583 2583 Ine Congipgati)nal Fedwat# Ctydosdale Bank BrEathe Easy IT Job Club T1(51er - Inlerasl tleposrt SurioLtnd Box lor tkfibrdlai lThJepgTrJ•nl Enmw F•• SurrAus Balae 31 Dècerthr 2025 2.583 2.583 Ib Balancè at 1 Jaffluary 2if25 Addit FaK value Gain on Rev¥u4lDn ance 31 December 2025 9.023,752 9.023, 752 9,023. 9.023.75 F•lr Va Pro Dunng the year lo 31 %t De¢ernr 3022 adlusbnent was mgde for the Faw Value of the Propety (J@d ty Glffiw MènKm'¥l Church. The ProFkn consists of pre$0$ m Whrtehall Street d Dctk Street The Fair V*ue Gain has bwi wrNed at by using th• Irsurarbce Valu•ton take a(fvaritage ol the rew from gethng a luN urthr Charrtw SOFiP IFRS102) 10
ILF ACCOUNTS FOR THE YEA GEN ND D31 T DECEMBER 2025 IT ACCO NT 2025 24 Ordinary collectscffls SpocAI collectr)ni Fund Raffjing 15682 175 4118 13190 117 3477 8208 98", 8 In¥ostrnert Incor 686.3 33.091 Ènditur• Minislry Cnuich Propwty anse Oih•r 27826 32360 6023 24811 91.020 27285 45086 8633 26463 107.467 5T.929 72.$99 11