# **Glasgow : Castlemilk Parish Church of Scotland**
## **Receipts and Payments Accounts**
**for the year ended 31 December 2025**
**Congregation No: 160908 Charity No: SC015309**
## **Glasgow : Castlemilk Parish Church of Scotland**
## **for the year ended 31 December 2025**
## **Reference and Administrative Information**
Charity Name: Glasgow : Castlemilk Parish Church of Scotland Charity Registration Number: SCO15309 Congregation Reference Number: 160908 Contact Address 1 Dougrie Road Castlemilk Parish Church of Scotland Glasgow G45 9NP
## **Trustees**
**Kirk Session Members (Elders) active during period 01/01/2025 to 26/03/26** Alan Dunn David Fraser Myra Gibson _retired 28/08/25_ Claudette Hardy Gloria Murray Cathey McIntyre Kerr Reid Margaret Reid Tracey McCulley Florence Goudie Fiona Macdougall Agnes Owusu Irene Gibson Alison Kelly _Ordained 08/06/2025_ Stephen Manu _Ordained 08/06/2025_
## **Principal Office-bearers**
> Interim Moderator: Rev Alasdair MacMillan discharged 06/03/2025
> Minister Rev. David McKee Inducted 06/03/2025 Session Clerk: David Fraser Church Treasurer: Tracey McCulley MDS Susan Johnstone
**Independent Examiner** A Hansen **Bankers:** Virgin Money Shawlands Branch 21 Kilmarnock Road Glasgow G41 3YW
Page 1
## **Glasgow : Castlemilk Parish Church of Scotland**
**Trustees' Annual Report for the year ended 31 December 2025**
## **Structure, Governance and Management**
## **Governing Document**
The congregation is a registered charity, number SC015309 and is administered in accordance with the terms of the Deed of Constitution (Unitary Form) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.
## **Recruitment and Appointment of Trustees**
Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.
## **Organisational Structure**
The Kirk Session which meets 9 times a year is responsible for all affairs within the church under the Unitary Constitution. Certain responsibilities are delegated to specific Committees as appropriate including Finance and Fabric.
## **Objectives and Activities**
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Page 2
**Glasgow : Castlemilk Parish Church of Scotland Trustees' Annual Report for the year ended 31 December 2025**
## **Structure, Governance and Management**
## **Achievements and Performance**
## Minister
Since March 2025, it has been my pleasure and privilege to serve God and the community, as Minister of the newly linked charge of Castlemilk linked with Carmunnock Parish Churches. I have enjoyed getting to know everyone and the community spirit present in both parishes. Our thanks also go to those who made the move to the Manse seamless.
Despite the difficulties that a vacancy can bring, it was very heartening for me that the congregation at Castlemilk rallied round. As such, the Monday soup lunch, Tuesday scones and the Community Meal continued to thrive. This was also true of other activities like the Guild, Men’s Group and Green Hearts Crafts. I hope we can build on the success of these ventures in the future.
Upon my arrival, various new initiatives were tried or adapted, including a Bible study (both traditional and family friendly); a full programme of Holy Week services (including a 7am Easter Sunday service) and ecumenical work including a Good Friday Walk of Witness, an outdoor Pentecost service and a Pilgrimage to the cathedrals of Glasgow with our friends from Castlemilk Community Church, St Margaret Mary’s and St Bartholomew’s. Further, we tried a series of evening services in the months with a fifth Sunday. These have also proven to be successful.
At Christmas, as well as our usual services and a well-supported Christmas Messy Church evening, we also held the first Castlemilk Christmas Tree Festival, which was a success. It has been lovely to see many new people come to our Church over the past year, including young families keen to re-start a weekly Sunday School JAFFA Club. Linked to this, we have also established links with all the local primary schools, ASN school and Castlemilk High. Pastoral visits remain vitally important to me, including establishing a monthly service in Ardencraig Care Home.
In conclusion, I want to thank everyone who works tirelessly behind the scenes to keep our Church running. This is and will always be appreciated. I look forward to building and expanding on these events as we move into a positive future, in God’s hands. Matthew 28:19-20
Go, then, to all peoples everywhere and make them my disciples: baptise them in the name of the Father, the Son, and the Holy Spirit, and teach them to obey everything I have commanded you. And I will be with you always, to the end of the age.”
Rev. David McKee January 2026
Page 3
**Structure, Governance and Management**
## **Achievements and Performance**
2025 has been a really busy year for the church. In January, the Rev. David McKee preached as sole nominee and he was elected by the congregation to be its minister. David was inducted in March.
We had 2 elders inducted into the Kirk Session in June.
Our Community Support Worker continues to engage with many community groups in the parish and has regular lunchtime craft sessions at Millar Primary School as well as supporting the Green Hearts group and community meals.
We are still looking for a Family Support Worker.
During the year, we had 3 new members added to the roll, which stands at 91 with another 25 adherents. We celebrated 3 baptisms.
The Pastoral Care Group have continued to work hard with visits and support. Our Monday free Soup and Sandwich lunch and Tuesday Tea and Scones afternoon have continued and are well supported by members and the wider community. Our Community Meals have also continued on a monthly basis and have about 40 people attending. Ardenglen Housing Association also had a weekly Friday lunch served in the church and open to the community. We hosted six Food and Fun days, two in the Easter holidays where 56 children and 36 adults attended over 2 days and four in the Summer holidays when 74 children attended over the 4 days. The cost was covered by a grant from Glasgow City Council Holiday Food Programme.
Again with generous donations from the congregation and the Tree of Kindness project, we were able to reach 80 children in the community providing them all with Christmas presents. KIND Scotland gave us £975 in Farmfoods Vouchers which we distributed either as vouchers or as groceries to local people. We distributed 533 ‘Castlemilk Pantry vouchers’ to people in need throughout the year paid for by a £1,000 anonymous donation and donations from the church. We received a grant of £5,500 from Bellahouston Trust to pay for Pantry Vouchers for next 3 years.We have had great support from many different sources to help fund many of our community programs, but nothing would have been achieved if it were not for the hard work and support of the congregation and volunteers.
Christian Aid – 2025 80th Anniversary 'What does the Lord require of you? To act justly and to love mercy and to walk humbly with your God'. Micah 6:8
These ancient words echoed through Westminster Abbey, on 12 June 2025, as Christian Aid marked 80 years of standing with communities around the world.
Rooted in the call to justice, mercy and humility, this special service was more than a moment of celebration—it was a reminder of why CA began, and why it continues. For eight decades, this verse is reflection of what has shaped the CA mission, guided partnerships and inspired action in the face of injustice.
Three of our members Ann, Margaret and Irene, joined by Susan and Martin were humbled and delighted to be invited to this celebration event in London, where they joined hundreds of people in celebration of Chirstian Aid.
Our church’s continued commitment this year to support our brothers and sisters around the world and the work of Christian Aid through our fundraising efforts, resulted in us raising the fantastic amount of £2019.
This money was raised from a variety of events - Silver Smarties; CA Envelopes; BIG Breakfast; Home Baking; General Donations and our Sponsored 70k in May fundraising activity, which a number of people and Rufus the ginger Pomeranian participated in. Our total kilometre count finished at an amazing 583!!!!
Grateful thanks as always, go to all those who have supported this year’s campaign by making a donation and holding the work of Christian Aid in your prayers and through your actions. You are and continue to be amazing – ‘together we have helped to make a difference’.
Page 4
**Trustees' Annual Report for the year ended 31 December 2025**
## **Glasgow : Castlemilk Parish Church of Scotland**
## **Structure, Governance and Management**
## **Financial Review**
Our finances have been challenging this year. Our congregational giving through Sunday collections have continued to increase, this year by 26%, with our overall income increasing by £18,968. Our expenditure however has also increased by £35,573. This has meant that a surplus last year of £10,566 is now a deficit this year of £6,039.
Having called a Minister, our Ministry costs have increased by £11,643.
Our fabric maintenance costs have increased this year by £14,517 due to having to upgrade electrical, lighting and CCTV to meet current standards. We have also had general maintenance cost increases. The fabric costs have been partially funded by drawing down monies from the Consolidated Fabric Account Revenue Account (appendix 1). We also installed power to our front doors to make the building more accessible. We updated our Audio and Video hardware and repainted the interior of the building, these costs were funded from our Consolidated Fabric Fund (appendix 1). Hall lets income is down 33.6%. The congregation has also raised £2,942 for other charities and good causes. The Congregation continues to benefit from the Scottish Government’s Water and Sewerage Charges Exemption Scheme. This exemption is extremely valuable and the net financial benefit to the Congregation in the current year is approx. £4,000. Although this year has been challenging we were able to absorb the extra costs and look forward to continued growth.
## **Reserves Policy**
The Trustees hold limited reserve funds locally. The Fabric Fund of £0 (Note 2) is held to cover running repairs and maintenance to the church and manse buildings. We can use General Funds then draw down revenue from the CFF Revenue Account for past fabric expenditure each year. We have £183,000 in Consolidated Fabric Fund Capital Account which can be used for Major repairs and fabric projects but requires Presbytery approval before being released. The church also holds £29,287 of restricted funds which have been provided for the purposes specified in Note 2.
## **Statement of Trustees' Responsibilities**
The Trustees must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The Trustees are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2016. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees on 26/03/2026 and signed on their behalf by.
David Fraser
_Session Clerk_
Page 5
## **Glasgow : Castlemilk Parish Church of Scotland Trustees' Annual Report for the year ended 31 December 2025**
## **Independent Examiner's Report to the Trustees of Castlemilk Parish Church of Scotland**
I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 7 to 15.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The charity trustees consider that the audit requirement of Regulation 10(1)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
An examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner’s statement**
In the course of my examination, no matter has come to my attention _[other than disclosed below*]_
1. which gives me reasonable cause to believe that in any material respect the requirements:
- ●— to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
- ●— to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended) have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name: Ann G. Hanson Address: The Old Forge 28 Field Road Busby G76 8SE Date: 30/03/2026
Page 6
## **Castlemilk Parish Church of Scotland**
## **Receipts and Payments Account for the year ended 31 December 2025**
|||**UnrestrictedRestricted **|**UnrestrictedRestricted **|**Endowment**|||
|---|---|---|---|---|---|---|
|||**Funds**|**Funds**|**Funds**|**Total**|**Total**|
|||**2025**|**2025**|**2025**|**2025**|**2024**|
||**Note**|**£**|**£**|**£**|**£**|**£**|
|**Receipts**|||||||
|Donations|3|35,627|-|-|35,627|31,142|
|Legacies||-|-|-|-|1,002|
|Activities for Generating Funds||5,101|-|-|5,101|3,645|
|Bank & Deposit Interest||34|-|-|34|34|
|Investment Income||288|-|-|288|320|
|Hall lets||9,907|-|-|9,907|14,925|
|Grants||-|9,689|-|9,689|3,641|
|Organisations & Projects excl. Grants|||7,408|-|7,408|7,467|
|Drawn down from General Trustees||11,000|-|-|11,000|1,519|
|Other Receipts||3,609|-|-|3,609||
|||------------|----------|----------|------------|------------|
|||65,566|17,097|-|82,663|63,695|
|Assets and Investments|||||||
|Sale of fixed assets||-|-|-|-|-|
|Sale of Investments||-|-||-|-|
|||------------|----------|----------|------------|------------|
|**Total Receipts**||65,566|17,097|-|82,663|63,695|
|**Payments**|||||||
|Cost of Generating Funds|4|191|-|-|191|191|
|Charitable Activities|4|77,613|10,898|-|88,511|52,938|
|Governance Costs|4|-|-|-|-|-|
|||------------|----------|----------|------------|------------|
|||77,804|10,898|-|88,702|53,129|
|Assets & Investments|4|-|-|-|-|-|
|||------------|----------|----------|------------|------------|
|**Total Payments**||77,804|10,898|-|88,702|53,129|
|||------------|----------|----------|------------|------------|
|**Excess of Receipts over Payments**|||||||
|**for the year before transfers**||(12,238)|6,198|-|(6,039)|10,566|
|Transfers|2|605|(605)|-|-|-|
|||------------|----------|----------|------------|------------|
|**Excess of Receipts over Payments**||(11,633)|5,593|-|(6,039)|10,566|
|||=======|======|======|=======|=======|
Page 7
## **Castlemilk Parish Church of Scotland**
## **Statement of Balances At 31 December 2025**
|||**Unrestricted**|**Restricted **|**Endowment**|||
|---|---|---|---|---|---|---|
|||**Funds**|**Funds**|**Funds**|**Total**|**Total**|
|||**2025**|**2025**|**2025**|**2025**|**2024**|
||**Note**|**£**|**£**|**£**|**£**|**£**|
|**Bank and Deposit Balances**|||||||
|Bank and deposit balances|||||||
|brought forward||36,185|23,693|-|59,878|49,312|
|**Movement in year:**|||||||
|Excess of Receipts over|||||||
|Payments||(11,633)|5,593|-|(6,039)|10,566|
|||------------|----------|----------|------------|------------|
|Bank and deposit balances|||||||
|carried forward|2|24,552|29,287|-|53,839|59,878|
|||=======|======|======|=======|=======|
|**Investments at market value**|||||||
|(cost - £142.45)|7|1,720|-|-|1,720|1,595|
|||=======|======|=======|=======|=======|
Approved by the Trustees on 26/03/2026 and signed on their behalf by.
David Fraser **Session Clerk**
Tracey McCulley
**Treasurer**
Page 8
**Castlemilk Parish Church of Scotland Notes forming part of the accounts for the year ended 31 December 2025**
1 **Basis of Accounting** p p p y
and Trustee Investment (Scotland) Act 2005, The Charities Accounts (Scotland) Regulations 2006 (as amended) and the Regulations anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2016.
## 2 **Movement in Funds**
|**Movement in Funds**||||||
|---|---|---|---|---|---|
||**At 1 Jan**||||**At 31 Dec**|
||**2025**|**Receipts**|**Payments **|**Transfers**|**2025**|
||**£**|**£**|**£**|**£**|**£**|
|**_Unrestricted funds_**||||||
|Designated Fabric Fund|-|14,392|(20,081)|5,689|-|
|Legacy Fund|4,041|1|-|-|4,042|
|General Fund|32,144|51,172|(57,722)|(5,084)|20,510|
||-----------|-------------|-------------|----------|-----------|
||36,185|65,565|(77,803)|605|24,552|
||-----------|-------------|-------------|----------|-----------|
|**_Restricted funds_**||||||
|Benevolent Fund|2,468|-|(170)|-|2,298|
|Flower Fund|-|355|(500)|145|-|
|Community Meals|5,327|3,670|(2,572)|-|6,425|
|Youth Fund|5,228|-|(22)|-|5,206|
|Food & Fun Programme|3,610|3,189|(3,543)|-|3,256|
|Christmas Day|1,112|-|-|-|1,112|
|Covid - 19|876|-|(876)|-|-|
|Pantry Vouchers|-|6,500|(504)|-|5,996|
|The Guild|833|2,121|(2,085)|(300)|569|
|Wednesday Guild Fellowship|53|745|(314)|(300)|184|
|Mens Group|1,501|517|(312)|(150)|1,556|
|Together For A Change|2,568|-|-|-|2,568|
|Mission & Discipleship|117|-|-|-|117|
||----------|------------|------------|----------|-----------|
||23,693|17,097|(10,899)|(605)|29,287|
||----------|------------|------------|----------|-----------|
|**_Endowment funds_**||||||
|General Fund Bequests|-|-|-|-|-|
||------------|-----------|------------|----------|-------------|
||-|-|-|-|-|
||------------|-------------|-------------|----------|-------------|
|**_Total Funds_**|59,878|82,663|(88,702)|-|53,839|
||=======|========|========|======|=======|
Page 9
## **Castlemilk Parish Church of Scotland**
## **Notes forming part of the accounts for the year ended 31 December 2025**
## **Purpose of Funds**
_**Benevolent Fund -**_ Supported by income from donations.
_**Flower Fund**_ - Supported by income from donations provides flowers for display during services of worship.
_**Community Meals**_ - Donations received cover costs of providing our Community Meals, Monday Soup & Tuesday Scones.
_**Youth Fund**_ - to provide for youth activities.
_**Food & Fun Programme**_ - providing food and activities during school holidays and childrens clubs during term time. Includes Grants received from Castlemilk Together.
_**Christmas Day**_ - Donations to fund Christmas Day Dinner in our Church building.
_**Covid - 19**_ - Donations to support our Church Community by purchasing Pantry Vouchers.
_**Pantry Vouchers**_ - Supported by donations and a Grant from The Bellahouston Trust.
_**Together For A Change**_ - Supported by World Mission for exchange visits with Luyano Church, Cuba.
_**Mission & Discipleship**_ - Grant to equip Quiet Room.
_**Designated Fabric Fund**_ - The Trustees have set aside funds for maimtenance of the Church and Manse property.
_**General Fund**_ - Deals with the day to day running of the Church.
|||**Unrestricted**|**Restricted**|**Endowment**|||
|---|---|---|---|---|---|---|
|||**Funds**|**Funds**|**Funds**|**Total**|**Total**|
|||**2025**|**2025**|**2025**|**2025**|**2024**|
|||**£**|**£**|**£**|**£**|**£**|
|**3**|**Analysis of Donations**||||||
||WFO Scheme (non Gift Aid)|10,567|-|-|10,567|9,351|
||Gift Aid Donations|14,547|-|-|14,547|9,660|
||Tax Recovered on Gift Aid Dons.|3,763|-|-|3,763|3,085|
||Ordinary Offerings (Open plate)|3,702|-|-|3,702|3,799|
||Other Offerings, Donations, etc|3,049|-|-|3,049|5,247|
|||----------|----------|----------|----------|----------|
|||35,627|-|-|35,627|31,142|
|||======|======|======|======|======|
Page 10
## **Castlemilk Parish Church of Scotland**
**Notes forming part of the accounts for the year ended 31 December 2025**
|||**Unrestricted**|**Restricted**|**Endowment**|||
|---|---|---|---|---|---|---|
|4|**Analysis of Payments**|**Funds**|**Funds**|**Funds**|**Total**|**Total**|
||**_Cost of Generating funds_**|**2025**|**2025**|**2025**|**2025**|**2024**|
||Investment Manager’s Fees|-|-|-|-|-|
||Offering envelopes|191|-|-|191|191|
|||----------|----------|----------|----------|----------|
|||191|-|-|191|191|
|||----------|----------|----------|----------|----------|
||**_Charitable Activities_**||||||
||Give to Grow|14,795|-|-|14,795|2,858|
||Presbytery Dues|510|-|-|510|804|
||Minister's expenses|-|-|-|-|-|
||MDS Expenses|60|-|-|60|54|
||Travelling Expenses|561|-|-|561|607|
||Council Tax (Manse)|1,783|-|-|1,783|-|
||Musicians|3,060|-|-|3,060|3,060|
||Other Salary Costs|7,200|-|-|7,200|7,304|
||Fabric Repairs & Maint.(Church)|18,068|-|-|18,068|4,243|
||fabric Repairs & Maint.(Manse)|2,013|-|-|2,013|1,321|
||Heat & Light|10,746|-|-|10,746|8,008|
||Insurance|2,009|-|-|2,009|1,871|
||Cleaning Costs (incl.Bin Uplifts, M|9,538|-|-|9,538|8,379|
||Team Resources|136|-|-|136|93|
||Church Office Expenses|1,922|-|-|1,922|1,861|
||Piano Maint. & Licensing|832|-|-|832|810|
||Presentation|813|-|-|813|128|
||Hospitality|387|-|-|387|103|
||Other Costs of Orgs. & Projects|-|10,191|-|10,191|9,319|
||Other Expenses|576|||576|2,115|
|||------------|----------|----------|------------|------------|
|||75,009|10,191|-|85,200|52,938|
|||------------|----------|----------|------------|------------|
||**_Governance Costs_**||||||
||Independent Examiner's Fee|-|-|-|-|-|
|||----------|----------|----------|----------|----------|
||**_Other Payments_**||||||
||Purchas of Investments|-|-||-|-|
||Purchase of Furniture & Equipme|2,604|707|-|3,311|-|
|||------------|----------|----------|------------|------------|
|||2,604|707|-|3,311|-|
|||------------|----------|----------|------------|------------|
||Total|77,804|10,898|-|88,702|53,129|
|||=======|======|======|=======|=======|
Page 11
**Notes forming part of the accounts for the year ended 31 December 2025**
## **Castlemilk Parish Church of Scotland**
## **5 Trustee Remuneration and Related Party Transactions**
During the year one trustee (the minister) received reimbursement of expenses of £2,275 in respect of council tax, travel expenses.
No trustee or person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
## **6 Minister's Stipend**
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review, the minimum stipend was £32,433 and the maximum stipend (in the fifth and subsequent years) was £39,856.
## **7 Investments**
|**Investments**||||||
|---|---|---|---|---|---|
||**Market**||**Gain/(Loss)**||**Market**|
||**Value at**|||**on**|**Value at**|
||**I Jan**|**Purchases**|**Disposalsevaluation**||**3I Dec**|
||**2025**||||**2025**|
||**£**|**£**|**£**|**£**|**£**|
|COSIT Growth Fund|1,595|-|-|125|1,720|
||------------|----------|----------|------------|------------|
||1,595|-|-|125|1,720|
||=======|======|======|======|=======|
## **8 Liabilities**
Nil
## **9 Collections for Third Parties**
|**Collections for Third Parties**|||
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|Christian Aid|2,019|1,730|
|Erskine - Rememberance Day|176|172|
|Soup'er Heroes - Harvest|231|-|
|Cruse Scotland - Bereavement Service|84|60|
|Mynamar Disaster Appeal - Holy Week (joint services with Carmunnock)|300|176|
|CHAS - Alternative Christmas Card|133|142|
|MacMillan Cancer|-|50|
||---------|---------|
||2,942|2,330|
||=====|=====|
Page 12
**Castlemilk Parish Church of Scotland**
## **Year ended 31 December 2025 Appendix**
## **FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES**
|**50 CONSOLIDATED FABRIC FUND REVENUE ACCOUNT**
**Opening Balance**
**INCOME**
Deposit Fund Interest
Transfer from 85 FUND
Revenue Interest
**EXPENDITURE**
Fabric Expenditure
Administration Costs
**Balance at 31 December**
**56 CONSOLIDATED FABRIC FUND-Cap(II)**
**Opening Balance**
**INCOME**
**EXPENDITURE**
AV Upgrade
Church Redecoration
Front Doors |Upgrade
Front Doors |Upgrade
Propery Costs(Half Share of Manse)
Law Fees (Re Purchase of Manse)
Outlays (Re Purchase of Manse)
Propery Costs(Reg Dues)
**Balance at 31 December**|**2025**
**2024**
**£**
**£**
18,460
23
8,523
19,833
-
256
823
-
(11,000)
-
(410)
(1,652)|
|---|---|
||16,396
18,460|
||207,999
428,777
-
-
(5,486)
-
(6,828)
-
(6,184)
-
(6,424)
-
-
(219,998)
-
(425)
-
(25)
-
(330)|
||183,077
207,999|
Page 13