Jordanhill Parish Chureh of Seotlan(L Glasgow TRUSTEES, REPORT AND CONGRF.GATIONAL ACCOUNTS YEAR EIYDED 31 DECEMBER 2025 Congregatlon No: 160954 Scottish Charity No: SCOI5683
Jord*nbill of SCOd. Glasgow Trustees, Report Year ended 31 December 2025 The trustees present their annual report and financial statements of the charity for the year ended 31 Decernber 2025. The fmanLial stalements have been prepared in accordance with the accounting policies set out on page 12 and cornply with the Genera] Assembly Regulations for Congregational Finance, the Charities and TnL8tee Investment {Scot18nd) Act 2005. the Charities Accounts (Scotland) Rcgulauons 2006 (as amended) and Accounting and Reporting by Charities: staeTht of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Repn8 Standard applicable in the UK and Republic of Ireland effective from l January 2019. Obj¢¢tivu and Activitie The Church of Scotland is Trinitarian in do¢tTine, Refornied in tradition and Presbyterian in p)lity. It exists to 81orify God and to work for the advancemcnt of Christ's Kingdom throughout the world. As a national church, it acknowledges a distinctive call and duty to bring the ordinances of reli8ion to thc peoplc of cvcry parish in Scotland through a territorial ministy. It cooperates with other churches in various ecumenical bodies in Scotland and beyond. The prtncipal service of worship in Jordanhill Parish Church is held l O &m. on each Sunday. A midweek 5¢rvi¢¢ 15 held cach Wednesday morning from Septcmbcr to Jun¢. "rhe Sacrament of Holy Communion i celebraied at the principal service of worship on the third Sunday of January. Mah and Junc and the last Sunday L)f October. In additio Holy Communion is celebrated ar Maj Chrislian festivals, such as Christmas, Holy Week and Easter. Ecumcnical services involvingother local con8TeWions from the Church of Scotland. Roman CatholAC Church and Scottish Episcopal Church are held at vario$ Christian festivals, including Advent. Christmas, LenL Floly Week, E&ster and Pentew#. The Maundy 'Thur5day 5¢rvic¢ is sharcd with All Saints Episcopal Church and altemates between the two churches. Th¢ Jordanhill Litwgical Choir, an ecumenical choir led by our l)irector of Music, plays a significant part tn th¢s¢ S¢rviS and attracts up to 20 members from various denominations. Thcrc arc joint services held from time to time with our neiBhbouring churches Broomhill HYndI]d Parish Church ond Blawarthill Parish Church linked with Sl Columba Gaelic Church. AS part of mainiainin¥ positive wmmunity links within the parish, Jordathll Parish Church continues to enjoy close links with Jordanhill Sch(K)l through chaplaincy WO carried out by the minister and pupi15' attcndance the church W¢dn¢sday Cafe. As a parlsh church. the congregation strives to provide the ordinances or religion to all within the parish who &8k for them. The ministtt l5 available to conduct wedding and funeral services and is pleased to engage with parents seeking a Servi of baptism or blessin8 for their rhild. The con8re8ation employs 8n office thinistr&tor to engu athninistrative efficiency. a part-time chur¢h officer for hall security and assisL9nce on Sunday momings: and a Dircctor of Music, who leads the choir6 and is responsible for the development of M81C generally within the ¢hur¢h.
Jord•nhill Parijh Chmrch ofscorfalld. G]aww Trustees, Report (contd.) Year ended 31 December 2025 Achievem¢nts aDd Ptrforniance The mainstsy of our congregation 1$ the worship of God and shariDg the Go(xl News ofJesus ChrisL chiefly through worship and outreach. Sunday and midweek worship has continued with its wide variety of music and exploration of the hymnbook and much of the preaching focused on the Gospel of Luke. Th¢ Director of Music, Tiffany Von& continues to encourage the musical life of the congregation and direction of the three choirs. 'rhis year included a ter conference to explore the new chur¢h supplementory hYmnbL God Wcl¢om¢s All. The afternoon event was well attended by m8ny c<)ngregations aThJ led by Tiffany Vong, accompanied by Christopher Nickol from New Ki1[KrICk Parish Church. The 2025 musical concert progrdmme brought a wide variety of accomplished musicians to perfonn for an appreciative audience. The concerts continue to provide outreach to the wider community. Holy Week evening services were ably led by members of the con8Tegation and ajoint Service on Maundy Thursday with All Saints Scottish Episcopal Church was led by the minister and accompanied by the Jordanhill l.itur8ical Choir. The handbell ringers pazticipated in a wide-rdnging programme. taking part in church Concer4 Sunday services and Christm&q worship, and continue to be valuable part of church life. We welcomed several new art¢nders at worship and it was a delight to celebrate a baptism and two w¢ddings. The Kirk Session mainthins the life of the conwgation through its various committees. Wc are grateful to d¢dioated convcners and the willingness of rncmbers to voluntccr. We have noticed. along with many other Churches, the increasing average age of office bearers and are mindful of the effect this can have on all thal we can do as a congregation. Another factor in c(m)mon with (xher churches is thc sad (kcline in the number of hildrcn 8ttcnding our regular 8ep4iccs. We are lucky to hav¢ a loy81 band of Junior Church leadeT5 who cater for those children who do still come. The church and community committee continues to arrange coffee mornings and other evcnts to encouTa8e the wider life of the congregation outwiih Sunday worship* includin8 a bus trip aT()und Glasgow on a Ci1&8gow Corporation bus. llje Guild has maintained its regular meetings with a variety ot speakers throughout the yegr. lThe pasi(ral carc commiite¢ has Continued to stsy in touch with our elderly and housebound members. The property committec h&$ not been idle with variou5 projects being completed to mainlain the church propertics. Ongoing flooding in the b&8ement is a concern but is due to be rectified in the coming year. There continues to be a healthy interest in rentlT]8 the church halls from various groups and or8ariisations. The Kirk Session and congregation Said ¥oodbye th the offiLe administrator, Catriona Wright and wished her well after several years in ihe office. After successful recruith)ent a new admini5lrator was appointed. Elaine Mackell. This year we ww¢ the placement training base ts another two successful ministry discernment stud¢nts, who hllve gone forward for national assessmcnL It remains a source of pride that we can be of service to the national church in this way and encouragc those exploring a vocation io ministy. We continue to have a strong conn¢¢tion with Jordanbill School. The minister lead5 several acts of religious obseryance in the school as port of the cl¢U]Um. participates in an outward bound week with Primary 7 at AbL"methy outdoor centre and hosts three end of term church Services Primary and second pupils. This relationship is valued by the school and church. We alyj welcoTned the new Primary head teacher Heather Fuller. At the other end of the parish a warm welcome exiendcd to the new rector of The High School of Glasgow. Ms Antonia Be. where the minister contioues to be involved in regular morning assemblies throughout the year.
Jordnhill Chllrth of Slld. Chs Trustees. Report (contd.) Year ended 31 December 2025 Achi¢vem¢nts and PerforniaDce (eontd.) This year witnessed the COTnpletion of the curr¢nt stagc of Presbytery Planning adjtsllenl for Jordanhill Parish Church. In the first half of the year conversations continued among Jordanhill. Blawarthill and St Columba Gaelic churches. These conversations cuiminatcd in a voting process on a proposed triple linkage. After FM)Sitive voting from all threc congregations on 25 September 2025 Blawarthill Parish ChurL.h. Jordanhill Parish Church and St Columba Gaelic Church were formally linked as one charge by the Presbytery of Glasgow. The servire ollinkage was led by the Moderator of the Presbytery of Cvlasgow. Rev George Mackay, our neighErf)uring minister ai Broomhill Hyndland Parish Church. Rev Bnjce Sinclair was inducted &8 minister of the ¢harge. The immedia change for the Jordanhill congregation was a new Sunday service time of l O a.m.. allowing worship to take place for Blawarthill EUKI St Columba ai 11.30 a.m. in the Blawarthill chLwch building. Financlll Roview The principal source of income during the yw consisted of members, and adherents, contributions, amounting to £l16.272. an inrn¥e of £7,106 on the figu in 2024. We losl somL contributing members durin% Lh¢ year, However, some othcrs inrreased their tegular contributions and we benefilled from an addiiionaL one-off Contribution of £5,000 from one of our members. Hall lets continued to provide us with a significant level of income, ountIng to £48,349. Our Administrator retircd during the year and her rcplacement was not app)inted until the end ol'the year. This resulted in a reduction in our staff costs of about £6,000. On the other hand our energy costs continued to rise, by 32.50/0 compared with 2024. (erlI our Genernl Fund exFenditure exceeded income by Ll,009. Risk Management The principal risk facit)g th¢ charity is the tential loss of hall let income following any darne io the church bullding which would rendw it unusable. Adequate insuTance wver 1$ in place to allow for such a loss. Reserves Policy The charity tnCeS have considered the rescrves UlTed and have tsken inio account their current and tUre liabilities. It is the trustees, policy to hold reserves including designated funds. of approximately six months, expenditure. At the yeaT end the congregation held unrcstricted fijnds of £96.987 Ms detailed in Note 13. The congregation 8180 h¢ld £478,114 of restricted fiuid3 whAch hav¢ ert provided for the purpose3 specificd in Note 13.
Jord•nhill Ch•rfh ofS¢0tld, Trustees, Report (contd.) Year ended 31 December 2025 Structure. Govcrnance and MangemeAt The congregation is a registered chartty, number SC015683, and is subject to the Acts and Regulations of the Gener81 Assembly ofthe Church of Scotland. It is admini5tefftl under the Deed ofconstitution (Unitary Fom). Members of the Kirk Session are the charity trustees. They are elders of the thurch and are chosen from those eT5 of the church who are considered lo have appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by P$bYlery. The Kirk Session is responsible for all affairs ofthe cOnwlOn. Conveners of various cornmiiiees covering all aspects of the TnIn¥ of the church report ty the Kit Session, which me¢ls ai le six times per year. Reference and Admini8trlive Information Trustees Those who served as tsILStces at any time from l January 2025 to 24 March 2026 {(he dale the Accounts were approv¢d by the truytees) were as follow5: Jean Adair ' lain Arnistron Alison Brown P()reen e.arn.bel1 Sandra Davison , Rachel Flarris Fer us Kerr Jean Macka Alison McKcnna Alan Mu Bruce Sinclair Malcolm Adair Carol Arthur et Burns Ruth C.antla Antic F l¢min Rita Hender50n lan Lamb Netta Macka Ncil Mitchcll John Oate5 Moira Stewart lan Andcrson Gordon Arthur Alison Burnside Vivian Cl¢m¢nt Tomm (iemmill Nonna Hend Kcn Macaldowie Sarah Mk Robbic Mitchell Gillian Robutson t Aiiderson Lynda Barcla Ken13umside John Crawford Jcnn Gilles ie Patricia Flunter Tove MaLdonald ••*
David Moir Kath Ro Dec¢ed 28 Feb 2025 Resi ed 23 June 2025 Deceased 18 DecemEr 2025 Rcsi ca 31 Dc¢¢mbcr 2025 • **•
Jordamhill PAriJh CkurLa of S¢othMd. Gl Trustees, Report (eontd.) Year ended 31 December 2025 Reference and Admlnistrailve Inforni¥tion (wntd.) Principal Offiee-bearers Ministtt: Session Clerk.. Tre&gurer: Rev Bruce Sinclair BA Bt¥Min) Thomas W Gemmill Fergws Ke Principal Office ?8 Woodend Drive Glasgow Cy13 IQT a)arity No, SCOI 5683 Indep¢nd¢Dt F.xarnln¢r Lindsay Campbell CA 146 Southbrae Drive Glasgow G13 ITZ Bankers Bank of Scotland 2581262 Durnbarn Road Glasgow G116TU
JoYdaDhill P•rtsh of St¥Jtlud, Clww Trusteesg Report (eontd.) Year ended 31 December 2025 Trustett, Responsibilities i• Relation ¢0 the Finaneial Statejnents The charity trustees are responsible for EreFdring a trustees, annual report and fllwicial statements in accordance with applicable law and United Kingdom Accounting Standanls (United Kingdom Gencrally Accepted Accounting Practice). The charity trustees have decided to prepare financial Statements for each fiDan¢ial year which show a true and fair view ot.the stalc of affairs of the charity and of the ItOrne and expenditure of the Charity f()T thai period. In preFwing the flllancial statements, the Ilustees are required io: select suitsble accounting policies and apply them consi5tcntly: observe the method and principle5 in the applicable Charities SORP; make judgements and esiimates that are reasonable and prudent; state whether applicable xcounlin8 Standards and ststements of recommended practice have been lollowed, subject to any departutcs disclosed and explained in the financial ststem¢nts' pr¢pare the finClaI staterncnts the going Concern bASiS unle&9 it is inappropriate to prcsum¢ that the ¢harity will continue in operational existenr£. The InJslee% are rc5ponsible for keeping woper accounting rewrd& which exe sufficient to show and explain the charity's transactions and which disclose with reasonable accurxy at any time the financial position of the charity and to enable them to ernsure thal the financial statcmcnts Lomply with the Charities and Trustee Investmcnt (8cotland) Act 2005 and the Charitics Accounts (Scotland) Regulations 2006 (as amcnded). lThey are also responsible for f¢gUardIng the a&sets of the charity and hencc for taking reasonablc steps for the preveniion and detection of fraud and (rtkn irregularitie& The tru8tees are responsible for the maittten 8nd integrity of the charity 8ny fuw]¢ial infornlation on the congre8ation's website. Legislation in the Unid Kingdom governing the preparation and dissemination of fmancial statements may differ from legislation in other jurisdictions. Approved by thc trLL8tees and signed <)n their behalf Fergus K¢rr Treasurer 24 March 2026
Jord#ihill PriJh of S¢od•d, Glww Independent Examiner's Report to the Trustees of Jordanhill Pari8h Church of Scotland, GIAsgow Year ended 31 December 2025 I rekx)rt on the accounts of the clkartty for the year ended 31 De¢¢mber 2025 which are set out on pages 9 to 18. Respectiv¢ responsibilitie5 of trnsteos and examiner The chariry's trustees are responsible for the prepardtion of the accounts in aCCordce with the ternis of the Charities and Tntre Investment (Scotland) Act 2005 and the Clwities Accounts (Scotland) Re8ulations 2006 (as amended). The chartty tnCeS consider that the audit requirement of Regulation 10(I) (a) to (c) of the ALLoiints Regulations does not apply. It is my r¢skK)nsibilily to examine the accounts as required und 5ertion 44(1) (c) ofthe Act and to State whether particular matteT3 have come to my attention. Bas18 of Independent tiamiDer'J ststem¢D¢ My Cxamination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulation5 2006 (as amended). An examination includ¢3 a review of the acuKmting records kept by the Lharity and a comparis(m of the accounts pr¢s¢n*d with those records. It also includes Co1deral10n of any unusual items or disc105ures in the aL'counts, and secks cxplanations Irom the 1¢¢5 concerning any such muticrs. 'lThe procedures undertaken do not provide all the evidenc¢ ihal would be required in an audiL and cons¢quent]y I do not expr¢ss an audit opinion on the view 8iven by the accounts. Independent examlner's statement In the course of my examination. no matter has come to my attention which gives me reasonable Cause to klieve that in any maleri81 res¢ the requirements: to keep accounting records in xcordance with Secti(m 44(1) {a) of the 2005 Act and Regulation 4 of the 2006 Accounts ReglatIonS (as amend¢d), and to prepare CoUnts which xcord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulalions (as amended) have not been mel or 2. to whiLh, in my opinion, attention should be drawn in ord¢r to ¢nable a pTryer understsnding of the accounts to be re8ched. Lindsay Campbell CA 146 Southbrae Driv¢ Glasgow G13 ITZ 31 March 2026
Jonlnbill Parith Cbmrfh of Scotl•d, GILWW Ststement of Financial Aetivi¢ies Year eDded 31 Deeember 2025 lJ•r¢strlLtd Rutrleted Toi•l 2025 Tothl 2024 2•15 2•24 2024 L)nl05 tsnd l¢g4cic5 Charitable ¥tivltie (kner irading ¥¢ivi¢ic8 Inv851meiil% Total 14Q727 9.573 4&501 312 141.039 144,228 10.321 ,573 264 2.948 144.4Y2 13.209 48.501 4.513 312 ExndIture0•. Raisity¥ furyls Charitabl¢ tivili¢s Totsl eipemdltthrt 15NI 21.1.709 213 767 1581 179 L l3,88L 179 372 Nel IDeoThe l ¢i¥dIlrE 517 487 1,099L 2.948 12.Y48) N¢1 mov¢methi lu fuids 547 487 R¢eoD¢lllatloo of fth: T¢x•J funds bTwgbi ftywud ¢NTied fLrwud 96,440 478 174 574614 47&114 01 575713 574 614 47 174
JonlADhill Prnh of S¢thd. Glw Balanee Sheet at 31 December 2025 Totsl Funds 2025 Prior Ye•r 2024 N(rfe Flxed AJsets: "rangibl¢ asyels 476.5Tr) 476.5(Kl Total Fix¢d A98e¢s 476.5(K> 476,5(K) Ai$ets: Debtor3 912 404 Cash at bank and in hand 103.864 103.805 Totsl Currettt Assets 104,209 iaabililies: Creditors rlIng due within one year 10 (6.175) (6.095) Net Currenl Asyets 98.114 Net AJs¢ls 57 574 614 The fund$ of the thrlty: Resirieted in¥ome fiuKIs 13 478.114 478.174 Unr¢stricied income fimd3 13 96.987 96,440 Total ch*rfty fa15 57SIOI 574,614 The accounts were approved by the tnjstees on 24 Mawh 2026 and si8ned on their behalf by: Thomas Gcmmill Session Clerk Fergus Kerr 10
JonlDklll Ptbh of Sts)tlttd. Gl Statement of C8b Fh)ws Ye4r ended 31 D¢¢eThb¢r 2025 Total Total Funds Note 2025 2024 l¥el cash (used ID) I provlded by oper•ting a¢tiviti 14 C2Jh flo from illv¢Jting actlvltles: Interest 3.739 4.513 Net ¢4sh provid¢d by IAvestin8 ae¢ivities 3,739 4.513 Cyh flows from flnAn¢lDg artlvltlu: Trlet cAsh provided by finaD¢ing •¢tlvllles Change IM talk Abd easb equlv8lets l• the year 59 113.741) Cash and ¢43h ¢quivalents brou8ht forward 103.805 117.546 Cash Ind ¢wh ¢qulv¥le•ts rrIed fonY*rd
JDrdaDhiU Pri5h ChHrth of S¢otl•d, Gjwow
Accotio8 Polidos
Year CDd¢d 3l De(¢mber 21ns
The prin¢ipal accounling licIe which haveljeen appliLII ¢S1$tIY iDth¢¢Umi• pr¢c•Jin8 year illdealing with item.4 which
Erc CO81dered mthwial io IIK 8r¢ S¢L (yth how.
Basis of prerAtIO
The fitwiei&l statements hav¢bttn prepared in araKdxth ACCI1 And Re1 by Cbariti¢s: Ststernet af REeurnrneThled
PTaai¢e applIbIL to ¢haTitie5 preparin8 their accovnts in %cordance with the FiCial Rcpvrtin¥ Stamdords 8pplic4ble in the UK
and Republic of lttland (T.RS 102} effective from l janu 2019 and the fr htwcial RepoJTins StAndwd applicable in the UK ¥nd
Republic of Ireland IFRS 102). Ihe ChOri1ies a1 I'nJste¢ lJ)Nrs¢m¢Dt Iswtlwdl Act 2(M)5 and the CharitTre5 ALYtsunts (Scotlandl
Re¥ul#iions 2006 (08 ¥mended).
Fumd cw)tsnling
Funds are ¢]ll[led restrictrd of unrestricicd fuThJs. def ls folknws. Restricted funds are subject to sEKcifbc rLyLtircmenls ¥s LO
their which may de£led by the drnor ( with their wth(ffity i)r crud thn)UBh Icgal proLeyse5, bul 81ill within th¢ wider
objects ol'thc ¢hariiy. UnrLtrlC1td funts e exFndable at thc dimim nf the tThL. irt funhctartce of ihe objects of the charity.
Irpwts of the unrestricted funds art ¢annarked * the disclOn ofthe In$ forparticul pyrp(Trse& they Bre desi11 as 8ep8Me
funds. surh d¢5111<m is for &lministraiive putP05¢5 only atxl h&5 no k¥al elyect un the tn1<. diSklOn when Hpplylng such
funds.
Guin¥ ncerN
The trustee5 consider that thcrc STe m81cri81 W¢rtleS ¥ly)ut th¢ ability of ihe
Jorthhill Parish Ch¥reb of S¢otlArf Gla•gwv Notes forniing part of tke financial Statements for the year eRde4J 31 December 21125 Unrt4¢Tid¢d RtJtrid¢d F#Dd$ 2024 TDtsI 24 2024 TrJn•llo#• l¢pd Otterin Gift Aid tax 0rabl¢ I,e8xies Cantnbwi(rtq ID kulld 116.272 24,455 109.106 25.062 10.0 109,106 25,2 24.455 312 312 312 141.039 264 264 J44 28 Weddings and funernL Guild Chw¥h C#fé PipE R¢furtTrishm¢nl Fund Glft Aid t¢¢overnble on PORF 1.510 1.896 6,915 I,5lO 1,896 6,915 15( 1506 442 442 13 2 948 69 1,785 6.768 9.573 9.573 ltteoThe from other trdiDi R¢rtt R¢cetvedfrom Proputy Rent Refeived from H1 L41$ 152 349 41501 152 152 152 50.573 ]nvestNeAt ID¢ome tkp05it intcrEsi 3.739 4.513 An41y•li of Ezpffldlmr¢ Ri8ing fuJds OfferingeTrvelopeJ 58 58 -58 58 Chariiable li¥ll1¢s Givi8 to (Frm¥ ¢bliOn P.bYIery dues Minister'5 Irfftl exptrts Pulpii SL4)pIy L¢x41 salary w5ts 8&155 88.155 5225 1.767 477 2lJ21 34317 3.¢P)3 35.612 3,774 87,3 9.708 1,697 8( s7,3) 9,708 1,697 809 27232 36.199 2,880 37.097 3.612 1.767 4T1 21J21 34.217 36,IS9 Cvuncil t& OiTrJw buildirtg ¢os 0ftrire¢xnseS C#herew%es 35.012 J.774 37,7 3.612 179 179 201.993 372 2J65 213.8¥¥ Tot•1 372 ry13767 179 213.946 Supp()rt c4)sts have rtot been seporat¢ty identifKd a5 the trustees Wltr that there is only one clwithble activity. Therefore suptKrt C4)Sts Telat¢ hIlY to that ariivity and Iiave not bE sep8r8lely 1dethifij. 13
Jovdanhiil fri•h of Sr4)Il•d. Gltsgow Notes forming part of the financial slatements for tbe year ended 31 Dettmber 2025 6 Staff costs and numbers 2025 2024 Salaries and wages Social security Costs Total 21,821 27,232 27 21,821 32 The average number of employea during the year was as follows: 2025 Number 2024 Numb¢r Administration Music staff Prcmi5es maintenance 1.otal No employcc ffccived benefits in excess of £60.(KIO (2024 nonc). All Church of Sco(land conwtions corttribute to the National Stipend Fund which bears the costs of ministers. stipends. associated national insurance contribulioThs, pension contributions and housing and loan fund contributions. Ministers, stipends are paid in accordance with the national stipend scale, which is related to years of service. bor the year under revi¢w the minimum Stipcnd was £32.433 and the maximum stipend (after 4 years, service) was £39.856. 7 Tru$l¢e RemMn¢r4tion *nd R¢lat¢d P•rty TrnM84¢tion• During the year the minister's travel expenses amounted to £1.767 (2024 £1.697) and mense council tax to £3,093 (2024 £2.880). No other trustec recciv¢d any remuncration or reirnbursement of expenses during the year. No tee nor Rny person related to a trustee had a penal int¢rest in any contract or transaction entrred into by the charity during the year. During the year £51,098 (2024 £48,612) was d(mated to the congregation by trustees. 14
Joniambill Priyh Chnrch of Stollad. Gi*ww Notes forniing part of the financial statements for tbe year ended 31 December 2025 Tangible Fiied Assets Msnse Cast At l January 2025 At 31 December 2025 476,500 476,5(Kl Aeeumulated Depreelath)n At l January 2025 At 31 Decemixr 2025 et Book Value At 31 De¢ember 2024 At 31 Ikcember 2025 As land and buildings nomally apPcIate in value, the tru31ees clmsider that there is no &preciation r¢quir¢ment. Debtors 2025 2024 Prepayments Gitl Aid tax recoverable 189 723 912 188 216 404 10 Credltorg 2025 2024 Swithy accruals Chris1rnas Appeal Community Choir Liturgical Choir 3.914 ,320 697 244 6.175 3.929 1,165 751 250 6.095 15
Jord•nhill PAri8h of StotlAl. Gla Notss formiog part of the finamcial statements for the year ended 31 December 2025 11 Analysis of Net A&%ts #mong Fund$ G¢m¢rnl D¢8ipted Reslrietsd Total Fixed Assets Current Assets Cuent Liabilities Net amets at 31 Decernber 2025 476,51Y) 1.614 476.500 104.776 68,208 6.175 62,033 34.954 34,954 478,114 575,101 CeDeral DesiKll*ted Restricted Totsl Fixed Assets Current Assets Current Liabilities Net asyets gt 31 Drf¢rnber 2024 476.500 1.674 476.500 104.209 69,137 6.095 63,042 33,398 33.398 478 174 574,614 12 Volun¢eer¥ Ln common with all congsatiOnS of the Church of Scodand, the c(xwegation benefits from the contribution made by volunteers who give willingiy of their time and talents for the benefit of the Chur¢iL 'fhe areas of ¢ongregational life which rely on the contribution uf volw)ieers are many and varied and much of the xtivity would be unable to continue were it n(rt for the commitment Shown. In a¢¢ordaThce with the Charities SORP (FRS 102), the general volunteer lime is not reco8nised in the Ststcment of Financial Activities nor is the value of expenses waived in the course of suth contributions. 16
Jord8NhiU Prigh Chtsteh of Gltsgo l%otes forming part of the fwanci21 $tAleNllts for the ye&r ended 31 December 2025 13 MovemeD¢g ix Flluds At l .IA• TrnDsfen At31De 2025 Rcstrl¢ted fv•ds Manse Pund I",lower Fund Pipe Organ Refurbishment Fund 476,500 1,674 476.500 .614 312 (372) 478.174 312 372 478 114 b'Dresfrl¢II fuNts Desigmaied Junior Church Fund ne41aled Lhurch C¥fr l.'LIDd Desig1ral Guild Fund General Fund 32,802 596 63,U42 6.708 1.785 I93.? 202.540 (1096) 11.785) 198 112 201,993 (2.716) (4()) 34,758 196 62,033 Totsl 574.614 2112 365 575 101 AtlJ• 21124 OutEoJ•g Trnnsfern At 31 Dec 2024 R1r1ed anse Fund FIOWLY lund Pipe Organ Refu151meThI Fund 47th5 1.589 476,500 1,674 (179) 12,948) 478.0x9 12 179 47il 174 Unre5trkted fund• Desi8natcd Junior ChurLh Fund Designa1 LThuh Cafe Fund Dcsi8natthl Guild bund General Fund 381 (381) 33,839 (A915 1.896 (13121 (1.993) 209.081 213.767 (S,0) (150) 8.738 32,802 596 62.561 209.635 Total fllnd$ 575,713 212.847 213,946 574 614 17
JDTdAhill Prts& of Glryow Noteg foming part of the finaneial statements for the year ended 31 December 2025 13 Movements in ftsnd# (eoAtd.) oses of Res icted F mat bund.. This fund is used to provide a witabl¢ manse for the miniqter. Flower Fund: This is a fund io provide flowers for display (bjring servi¢¢s of worship. after which they are distributed tn members who or¢. f cxample. ill Lf irrcaved. Pip¢ Or8an Refurbishm¢ni Fund: Thi5 fund was set up lo pay f(Y 8 special proj¢¢l ofmajor repairs to the organ. os¢s of D si Junior ChurLh b'und.. "lthis fund w&$ lu allow Junior Church member5 W rull¢d monies for cliaritable causes. Church Caf¢ Fund.. Conwibu(ions aTe made from this fibTMI to support (Ydinary ld exlrnordinary ¢xp¢Thth'iure of the church. Guild Fund.. This fund is ed io supprt the oUtr¢h and Chlble work ofthe Guild. 14 ReconciliatlOD of •e¢ movemeA¢ IA lunds to •e¢ usb flow from operatfin% etivities 2025 2024 Net mov¢ment in fimds Deduct ini¢rest income De¢rca8e / (increase) in debtors Increa5¢1 (decrease) in creditors N¢t casb (•sed 14) I provided by operatiog g¢tlvltl¢8 487 (1,099) (3,739) (4,513) (508) (326) 80 112,968L 18,906 IS Colleetions for Tblrd Prtle8 2025 2024 Glasgow Ridin8 for Disabled West Scotland t)eaf L'hildren's S(lery Ekwendeni Ilospitsl, Malawi River Garden Auchencrnive Erskine Shelter Scotland Others 173 198 191 258 314 ,320 238 2,454 4,248 18