FINANCIAL STATEMeNT8 FOR THe YEAR E
REG
TERED CHARITY NUMBER: SCO14540

EMORIAL CHURCH
PA
Stalernent ￿ kIwa9erTr￿I ctynmbttee's Reswnwbilibes
ChawpBW30rtMarwJernont Col￿nItIO8 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
Sec￿l•ry
El#￿ sar￿•M￿n
IArB A4xlrey Blair
Kaihieen S*x*m•i
24 lfvhrfw￿l ¢￿s¢eAr
LknJ•¢
Angus
DDI 4AY
Siw*•l& Co
Chgrtw•d knountAnts
1r*J8pend￿t Ewirws
C•Bile(¥0ft 8u$ffjess Ctsrtre
T¢Yn J(thnS￿ Ro•d
Fery
c￿Trd
DOS 2QX
Jir IAfv La￿rty
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 wr￿an ccMI8D"i￿¢Sn. Th6r• arn
r#) réstficl))ns rys•J by thè c￿$t1(U￿n on Ihe way the Charity op•fate$ ol
¥e av&labbe on reque
APP
STr
Th? admin*tration of the ¢harty is r85pon%bdity of th• mart*Jwnert c(MTrYnittw wh¢h c￿$019 of df
b8ar•fS and ordinary m8m￿rS Memhrship as detsikd in fv consb"luton
Arwninwnls bè •rthorffj•a by th• Mp￿98M￿l coftwnrttee
No members iK4lv•d r•nMmeralw ly expeft$M m th• p•riod
TRUSTE
Undor th• Conststutiw arKI 1•9ts1*w￿ rel•bng to Ch¥1￿5 in S¢oi*nd. 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 prepa￿d 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 ac￿￿nting aith Ihwn ¢on94t¢nity
b) mak• JudwMnts es￿'MAt•S ar• r•asonabl& pruthl
¢) folk)w ￿l￿ble s￿dard￿. $ulwX to materw*l departui•8 ttsclosed ar#1
•xpL4in•d in the
dl rnwnl• fxt thé g￿n9 basts unle85 it is inapyopr4tè to Prewrrn Ihat Ch¥ty
Tru8108s ar? requwed to accordance w*h lh• Const*ull￿ ol lh• Ch8nty
T1￿Y ai• résponsity¢ lor ke•p•ng proFer &counknB re￿1￿ wh¢h dNclose
t*thh ￿89¢Al0￿ accuw at any the financ41 ot Ihe Charity and enabb IP*m b)
¢nsur• that tho ￿￿UnIS ¢cthpty +hrth the lequiwl￿Ij ol the The Charrt*s and Trustee
Invealnwt IScoii•ndl Acl 2005 and Chartss A¢¢ovnls (sco￿41￿1) Regulations 201
rhey hav6 g•ner81 re3ponsi￿lity for t*ity such steps as are r•asonably open to Iham to 8*gwd
ass¢15 01 the ch*ty 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•
cor*JlNxA Cmmillee *0 nts$ f•r•a
Chwrt•ble k¥fF4)•M Tr* fltrwr*r* cl￿1￿ C*vJ f
7• OCto￿r 18t6 Th$ w45 2151 M*rh 1198.
S#•lth*wrds•r i¥W, Nry￿bar IM? •nd J151 1992.
Corqwrfs wrJJ4r 4lavF to •ThJ in trvn ••
Tt* lor silièniiri olFIMN>il on 6.

wè an cl Ihèchinty i0rtr*yW*￿èd 31)t Det*nbèf zio5 On
9•5 Wl
Tho Truth• •f• r••wfte*k Ihe preparabon ol the aco)Unts ¥T
hrms ol Ch•rth6 ar￿ Trus*&1ft¥•6bn8nt isco1a￿tr 2CQ5 •nJ m•
Chwrt*s 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• aCt￿nIS wbJ•f 44 111 Icl d th• A
J ts Jthre wfiemer panKui•r m*thern tan* to oui *tr*ot*Jfi
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
Ih*i b• •udrt CA￿8*9￿111Y Wt do nol *n
on m• Ir•
OLrt 8UCth as f*C466ary to UB io an ¢xxnion •8
*h•trw PiLVf ar£￿nI￿g 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* Ch*lty, 4green￿l trefV*th.
th8 •c(Wn￿ cornptv m• of Ih• char￿88 and Tru$*• Inv46trn•nt ISrAlw￿l
2005 R*g￿la￿On 8 Cbbii*$ Iscollthdl ReguIMws 2(Xh1 *
r•cofdl h*v• b••ii k•PI m *Col¢lan￿ **h S•cth"on 44111 lal olth•
Swart & Co
Ch¥*red A￿t•￿t5 & E4nvw
¢a50ecrun ilu51r￿S c￿tre
TDM J￿n#￿
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
OL*w* 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 c￿rCh 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
Yi*n* 5Frf•
C*yCv*e TTWI
120
4JD
Churto ￿n￿ar
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
ITrjè￿ndOtrt Examir+8r Fèaa
1.320
15. Pro
R•n
37
F*Kt(*8 F•8s Vat
Insuran
545
878
778
Ir¢ur3nr*
Ifsuranc•
iecmc ¥tsJ Gas
Prote￿ana1 fees . Le•98
1,17T
812
1.871
81
Tr8nsfw to Accumul*￿ FwK1 IgYAI
Tra￿f￿ to RemOr8b￿ FU￿110￿)
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 2￿5
I1*n￿@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
Bala￿e 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¢ern￿r 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