2025-12-31-accounts - Cadder Parish Church of Scotland

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		Page
Report `of`the Trustees	`1`	to	7
Independent Examiner's Report		8
Statement of Financial Activities		9
Balance Sheet		10
Notes to the Financial Statements	11	to	22
Detailed Statement `of`Financial Activities	23	to	25

`The`level`of`reserves held are`as`follows:
	2025	2024
	£	£
Restricted Funds
Thomas Muir Window Appeal	527	587
Sunday School	2,883	1,084
Guild	2,916	2,677
Parish Grouping	802	802
Cadder Singers	−	535
Mens Club	1,000	994
First Monday	267	136
Care and Fellowship	332	230
Church TV System	14,127	6,795
Unrestricted Funds
General Fund	202,589	200,931
Designated Organ Fund	41,631	38,818
Designated Hospitality Fund	1,010	1,010
Designated Legacy Fund	73,295	71,711
Designated Eco Fund	1	1
Designated Social Fund	2,718	2,718
Designated Fabric Fund	6,280	5,031
Designated Property Fund	157,219	162,147
Designated Coffee Shop Fund	11,031	5,212

				2025	2024
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes	£	£	£	£
INCOME FROM
Donations and legacies		157,094	11,785	168,879	165,533
Charitable activities
Charitable activities		1,948	−	1,948	250
Shop		4,293		4,293	5,158
Coffee shop		55,027		55,027	51,096
Other trading activities	3	12,211		12,211	14,816
Investment income	4	3,866		3,866	3,632
Total		234,439	11,785	246,224	240,485
EXPENDITURE ON
Charitable activities	5
Charitable activities		168,412	14,376	182,788	189,315
Shop		3,872	−	3,872	3,463
Coffee shop		47,549		47,549	47,208
Support costs		1,930		1,930	1,764
Total		221,763	14,376	236,139	241,750
Net gains on investments		7,124		7,124	7,836
NET INCOME/(EXPENDITURE)		19,800	(2,591)	17,209	6,571
Transfers between funds	15	(11,605)	11,605	−
Net movement in funds		8,195	9,014	17,209	6,571
RECONCILIATION OF FUNDS
Total funds brought forward		487,579	13,840	501,419	494,848
TOTAL FUNDS CARRIED FORWARD		495,774	22,854	518,628	50_1_,_419

		2025	2024
	Notes
FIXED ASSETS
Tangible assets	9	172,544	178,946
Investments	10	98,027	90,903
		270,571	269,849
CURRENT ASSETS
Stocks	11	1,063	1,529
Debtors	12	23,423	42,082
Cash at bank		233,882	203,089
		258,368	246,700
CREDITORS
Amounts falling due within one year	13	(10,311)	(15,130)
NET CURRENT ASSETS		248,057	231,570
TOTAL ASSETS LESS CURRENT LIABILITIES		518,628	501,419
NET ASSETS		518,628	501,419
FUNDS	15
Unrestricted funds		495,774	487,579
Restricted funds		22,854	13,840
TOTAL FUNDS		518,628	501,419

3.	OTHER TRADING ACTIVITIES
		2025	2024
	`Useof`premises	12,211	14,816
4.	INVESTMENT INCOME
		2025	2024
	Deposit account interest	1,943	3,186
	Income from listed investments	1,923	446
		3,866	3,632
5.	CHARITABLE ACTIVITIES COSTS
			Direct
			Costs
	Charitable activities		182,788
	Shop		3,872
	Coffee shop		47,549
	Support costs		1,930
			236,139

STAFF COSTS
	2025	2024
Wages and salaries	27,212	24,154
Other pension costs	443	369
	27,655	24,523

`The`average monthly number`of`employees during the year`wasas`f	ollows:
		2025	2024
Charitable activities		2	2
`No` employees received emoluments in excess`of`£60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL	ACTIVITIES
	Unrestricted	Restricted	Total
	funds	funds	funds
INCOME FROM
Donations and legacies	151,968	13,565	165,533
Charitable activities
Charitable activities	250		250
Shop	5,158		5,158
Coffee shop	51,096		51,096
Other trading activities	14,816		14,816
Investment income	3,632		3,632
Total	226,920	13,565	240,485
EXPENDITURE ON
Charitable activities
Charitable activities	174,470	14,845	189,315
Shop	3,463		3,463
Coffee shop	47,208		47,208
Support costs	1,764		1,764

8.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES −continued	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES −continued	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES −continued
		Unrestricted	Restricted	Total
		funds	funds	funds
	Total	226,905	14,845	241,750
	Net gains on investments	7,836		7,836
	NET INCOME/(EXPENDITURE)	7,851	(1,280)	6,571
	Transfers between funds	2,500	(2,500)
	Net movement in funds	10,351	(3,780)	6,571
	RECONCILIATION OF FUNDS
	Total funds brought forward	477,228	17,620	494,848
	TOTAL FUNDS CARRIED FORWARD	487,579	13,840	501,419
9.	TANGIBLE FIXED ASSETS
			Fixtures
		Freehold	and
		property	fittings	Totals
	COST
	At 1 January 2025	246,400	63,492	309,892
	Additions		6,587	6,587
	At 31 December 2025	246,400	70,079	316,479
	DEPRECIATION
	At 1 January 2025	84,253	46,693	130,946
	Charge for year	4,928	8,061	12,989
	At 31 December 2025	89,181	54,754	143,935
	NET BOOK VALUE
	At31 December 2025	157,219	15,325	172,544
	At 31 December 2024	162,147	16,799	178,946

10.	`FIXED A S S E T I N V E S T M`	`E N T S`
							Unlisted
							investments
	`M A R K E T` `V A L U E`
	`At 1`January `2025`						90,903
	Revaluations						7,124
	`At 31 December 2025`						98,027
	`N E T B O O K V A L U E`
	`At 31 December 2025`						98,027
	`At 31 December 2024`						90,903
	`Therewere no`investment assets outside the `UK.`
	`The` original cost `of`unlisted	investments is £45,008 `(2024`£45,008).
11.	`S T O C K S`
						`2025`	2024
	Finished `goods`					1,063	1,529
12.	`DEBTORS: A M O U N T S` `F`	`A L L I N G D U E W I T H I N`	`O N E Y E A R`
						`2025`	`2024`
	Other debtors					23,423	42,082
13.	`CREDITORS: A M O U N T S`	`F A L L I N G D U E W I T H I N O N E Y E A R`
						2025	`2024`
	`Other`creditors					10,311	15,130
14.	`ANALYSIS O F N E T A S S E T S B E T W E E N` `F U N D S`
						`2025`	`2024`
			Unrestricted	Restricted		`Total`	fotal
			funds	`funds`		`funds`	`funds`
			£	£		£	£
	`Fixed`assets		158,417	14,127		172,544	178,946
	Investments		98,027			98,027	90,903
	Current assets		249,641	`8,727`		258,368	246,700
	Current liabilities		(10,311)		−	(10,311)	(15,130)
			495,774	22,854		518,628	501,419

MOVEMENT IN FUNDS
		Net	Transfers
		movement	between		At
	At 1/1/25	in funds	funds		31/12/25
	£	£	£		£
Unrestricted funds
General fund	200,931	11,183	(9,525)		202,589
Designated organ fund	38,818	2,813			41,631
Designated hospitality fund	1,010	−			1,010
Designated shop fund		421	(421)
Designated legacy fund	71,711	1,584			_ 73,295
Designated coo fund	1	−			1
Designated coffee shop fund	5,212	7,478	(1,659)		11,031
Designatedsocial fund	2,718	−		−	2,718
Designated fabric fund	5,031	1,249			6,280
Designated property fund	162,147	(4,928)			157,219
	487,579	19,800	(11,605)		495,774
Restricted funds
Guild	2,677	239			2,916
Sunday school	1,084	1,800	(1)		2,883
Thomas Muir Window Appeal	587	(60)		−	527
Cadder Singers	535	(538)		3	−
Men's Club	994	6		−	1,000
First Monday	136	130		1	267
Care and Fellowship	230	102		−	332
Church TV System	6,795	(4,270)	11,602		14,127
Parish Grouping	802			−	802
	13,840	(2,591)	11,605		22,854
TOTAL FUNDS	501,419	17,209			518,628

	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
	£	£	£	£
Unrestricted funds
General fund	163,609	(154,439)	2,013	11,183
Designated organ fund Designated shop fund	598 4,293	− (3,872)	2,215	2,813 421
Designated legacy fund	337	−	1,247	1,584
Designated coffee shop fund	55,027	(47,549)		7,478
Designated fabric fund	10,575	(10,975)	1,649	1,249
Designated property fund		(4,928)	−	(4,928)
	234,439	(221,763)	7,124	19,800
Restricted funds
Guild	4,933	(4,694)		239
Sunday school	4,774	(2,974)		1,800
Thomas Muir Window Appeal	−	(60)		(60)
Cadder Singers	384	(922)		(538)
Men's Club	611	(605)		6
First Monday	403	(273)		130
Care and Fellowship	680	(578)		102
Church TV System		(4,270)		(4,270)
	11,785	(14,376)		(2,591)
TOTAL FUNDS	246,224	(236,139)	7,124	17,209

		Net	Transfers
		movement	between	At
	At 1/1/24	in funds	funds	31/12/24
Unrestricted funds
General fund	183,001	15,138	2,792	200,931
Designated organ fund Designated hospitality fund	36,382 1,010	2,436		38,818 1,010
Designated shop fund	−	1,696	(1,696)	−
Designated legacy fund	70,339	1,372		71,711
Designated eco fund	1			1
Designated coffee shop fund	2,420	3,888	(1,096)	5,212
Designated social fund	2,718			2,718
Designated fabric fund	14,302	(11,771)	2,500	5,031
Designated property fund	167,055	(4,908)		162,147
	477,228	7,851	2,500	487,579
Restricted funds
Guild	2,779	(102)		2,677
Sunday school	851	233		1,084
Thomas Muir Window Appeal	647	(60)		587
Fabric Account	2,500		(2,500)
Cadder Singers	194	341		535
Men's Club	853	141		994
First Monday	248	(112)		136
Care and Fellowship		230		230
Church TV System	8,746	(1,951)		6,795
Parish Grouping	802			802
	17,620	(1,280)	(2,500)	13,840
TOTAL FUNDS	494,848	6,571		501,419

	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
	£	£	£	£
Unrestricted funds
General fund	165,190	(152,266)	2,214	15,138
Designated organ fund		−	2,436	2,436
Designated shop fund	5,159	(3,463)	−	1,696
Designated legacy fund		−	1,372	1,372
Designated coffee shop fund	51,096	(47,208)	−	3,888
Designated fabric fund	5,475	(19,060)	1,814	(11,771)
Designated property fund		(4,908)		(4,908)
	226,920	(226,905)	7,836	7,851
Restricted funds
Guild	5,793	(5,895)		(102)
Sunday school	4,286	(4,053)		233
Thomas Muir Window Appeal	−	(60)	−	(60)
Cadder Singers	591	(250)		341
Men's Club	730	(589)		141
First Monday	218	(330)		(112)
Care and Fellowship	947	(717)		230
Church TV System	1,000	(2,951)		(1,951)
	13,565	(14,845)		(1,280)
TOTAL FUNDS	240,485	(241,750)	7,836	6,571

	2025	2024	2024
	£	£
Women's Aid	210		385
Lodging House Mission	1,050		280
Christian Aid	1,664	1,109
Daisy Chain	300		738
CALM	300
Foodbank	410
	3,934	2,512

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
	2025	2024
INCOME
Donations and legacies
WFO Scheme (GiftAid)	77,582	105,967
Tax recovered	28,371	22,116
Open plate	7,729	6,363
Sunday Teas and Coffees	1,507	1,561
Donations −other	29,056	3,600
Nurture and Messy play income	4,774	4,286
Shopping Services including Donations	1,394	4,848
Income from Church `of`Scotland `EndowmentFund`	1,300	1,299
Care and Fellowship	680	947
Church booklet and colanders	25	402
Men's Club	611	730
Church TV System		1,000
Cadder Singers	384	591
First Monday	403	218
Life and Work		336
Fabric Income	10,130	5,475
Guild Income	4,933	5,794
	168,879	165,533
Other trading activities
`Useof`premises	12,211	14,816
Investment income
Deposit account interest	1,943	3,186
Income from listed investments	1,923	446
	3,866	3,632
Charitable activities
Weddings and Funerals	650	250
Coffee Shop Income	51,607	51,096
Shop income	4,293	5,158
Cadder 200	1,298
Grants	3,420
	61,268	56,504
Total incoming resources	246,224	240,485

			2025	2024
EXPENDITURE
Charitable activities
Wages			27,212	24,154
Pensions			443	369
Opening stock			907	735
Coffee Shop and Shop purchases			21,515	24,882
Closing stock			(1,063)	(907)
Coffee Shop cleaning			6,391	4,737
Coffee Shop repairs			477	926
Coffee Shop sundries			1,753	1,170
Giving to Grow			82,530	79,033
Prebytery Dues			4,786	8,678
Travel expenses Pulpit and organ supply			406 1,710	960 1,140
Water, Rates and Insurance			11,118	8,911
Heat and Light			17,833	17,660
Council tax −manse			829	3,676
Minister's telephone			360	360
Telephone			1,295	586
Cleaning costs			8,376	5,579
Postage and stationery			1,447	1,868
Repairs and Maintenance	−Manse		653
Repairs and Maintenance	−South	Hall	4,939	7,122
Repairs and Maintenance	−North	Hall	4,376	5,593
Repairs and Maintenance	−Church		1,007	6,345
Alarm System			3,422	4,036
Organ and piano Maintenance			1,790	616
Life and Work Magazine			−	336
Nurture and Messy play expenses			2,974	4,053
Guild expenses Cadder Singers			4,694 922	5,895 250
Men's Club			605	589
Subscriptions			1,862	2,184
Shopping services			1,394	4,831
Care and Fellowship			578	717
First Monday			273	330
Depreciation			12,989	11,655
Independent Examiner's fee			1,930	1,764
Sundry expenses			553	392
Bank charges			568	325
Coffee shop donations			−	200
Cadder 200 expenses			2,285
			236,139	241,750
Total resources expended			236,139	241,750
Net income/(expenditure) before gains and losses			10,085	(1,265)

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
	2025	2024
	£	£
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments		7 836
Net income	10,085	6,571