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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|
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|`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|
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|||||**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|
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|||**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**|
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|**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**|
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|**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|
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|**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**||||
||**At**31 December 2025|**157,219**|**15,325**|**172,544**|
||At 31 December 2024|162,147|16,799|178,946|
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|**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|
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|**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**|
|**Designated**social 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|
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||**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|
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|||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|
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||**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|
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||**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||
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|**DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
**FOR THE YEAR ENDED 31 DECEMBER 2025**|||
|---|---|---|
||**2025**|**2024**|
|**INCOME**|||
|**Donations and legacies**|||
|WFO Scheme (Gift**Aid)**|**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**|
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||||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)|
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|**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|