CtharSty Number. SC 015961 Holy Trinity & st Barnabas Scottish Episcopal Church Paisley Report and Financial Statements For the year ended 30 September 2025 TrumE5 REPORT TheTw#ees pv*sert Ihek t￿th ihefinrti•l st•t•mrt ￿the tharttyfw ihepar i¢•portln8 b¥Ch•r￿e$.. Ststement of Re(omrnended Practlce. Th151s appl￿1￿ totharit preparln8 th￿r accounts In a(iordante with the Financ*•l Reponin¢Sundard in UK and ftepubllc of lrtland IIFfiS 1021. REFERENCE AND AOMINISTRATIVE DEfAILS 5(D15691 DetK)rah Oavi5LYb JÈftnip 8ancrolt Valerie Mcvey At)drew McGtynn Den￿ Mer Carole Deloney Dr Ruth Durjnt Br 8arnabas-Frnntb m￿ph•ll Chri5JonÈ5 Judith Johnstone Ells D￿Jd Robert Lundy Diana Nyarko Iledw Ireyened 31 Awst 20251 Secretary Safety Safe8u•rdi embtr 31AI&TrLq 20251 Member 31ALVOt20251 Memter Mernbev Independent Ex•rnlner. James N GibgMC4 H Aytoun Ib)wb. Gba58tr* G41 SHN 51RUCfUfti GOVERIIAIKE AND MAP4AGEMEpir fjo¥ernl￿ Do¢umerrt The Charity 15 Lry itsRoN*mingthn io connÈtt. The 8ioup wntinue to delight the ￿ngre￿)"on with their crÈ•tlvlty. Th4$ ￿a[theY askÈd the builder5 *fjrkinecffj the roof for sL•tes that coukl not bE ￿e￿Se￿ aThJ turned them ￿(0 ckjcks aNJ other items that thÈycoukl sell. The rnory AL£ed has been distritrthed to kxal Charfjdes ol thelrclws thJrtn8the year we have hosted marry t*oce5an and Prov￿￿ e￿m5 Elertordl Synod to select the new Bishop ofthe Ok*ese ofGWow & Galknway. theAGM of the Scothsh Gulld of SerYefS and a Pmwnckilyouth g¢epo¥*re¥*nL Our hèllscontlrmte to be Lmd by a o18rtyy4 irrtiudkng uafter5. wd exercise grows. Pl￿10￿fOr th¢)se for rnea15 aThl 5w4ies is thankstothe voluntews of'our Lady ofthe W3yside'.Thi5 also brings cwrtuntlie51(Ye(umen￿ by ¥oluntèeringtogether and allwn8 the thance to extend Sot31 kntr•Aedge. Asa cowre8aYon keen io remèin atty￿￿the0￿1NnilIe$0f￿h1Ch wt area p•rt, lorJlty and 810bal￿. As wrf(h all wrtNorts thisyear. therv 15 I￿*￿e￿ble5c0pe for further¢Jevek)k¥nent. and thi5wy rnuth remalrtsat￿ in prwts ANANaAL REVIEW Tntslees Remunerakn and Expense5: All trustees, wlth the wepts.on ofthe Rector, contri￿tan ¥ ￿U￿tary bw and unpaNI. Financi•l Poslkn: In the yearto the end of SeptembEr2025 the(fvJrch's iThxJme ey£eedLNJ its expenditure,. hoWe¥erouF£o￿rewn iszrowir8ar¥J * are caUt*Xutyti￿lstrfOr thefvtur Ovr Hall d0nationscon￿nue to pr￿Ide a¥Èry strow income 5rre•m realisable reserves Stand at around £52.(KK) as atthe end of September 2025. Apprtyed byorder olthe t*Jard of tnL#ee50n 19January2025 and sw￿d ¢Jn its behalf bf. Valerie Mcvey ITre05urerl AThJtew NtGtynn Holy Trlnlty & St Barnabas Scottlsh Eplscopal Church Paisley Independent Examlner'5 Report to the Vestry of Holy Trinity and St Barnabas Church I report on the accounts of the charlty for the year ended 30 September 2025 which are set out on pages S to 10. Re5pertive responsibilities of Vestry and Examlner The members of the Vestry are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotlandl Act 2(K151'The Act") and the Charitie5 Accounts {Scotlandl ReEulations 2{￿ las amended) 1.the Regulation5"1- The charity trustees consider that the audit requirement of Re8ulation5 10111 lal to Icl do not apply. It is my responsibility to examine the accounts a5 required under section 44 {11 (cl of the Act and to state whether particular rnatter5 have come to my attention. Basis of Independent Exam1r￿'S Statement My examination is carried out in accordance with Regulation 11 of the Regulations. An examination Includes a revlew of the accountlng records kept by the charity and a comparison of the accounts presented with those record5. It olso includes consideration of any unusual items or diclosures in the accounts and seeks explanations from the trustees concerning such marters. The procedures undertaken do not provide all the evidence that would be required in an audÈt and consequently I do not express an audit opinion on the view given by the accounts. Independent Exarniner'5 Staternent In the course of my examination, no matter has corne to rny attention which 8ive5 me reasonable cause to believe that in any material respert the requirements=_ to keep accounting records in accordance wth section 44111 of the Act and Regulation 4 of the Regulations. and to prepare accounts whith accord WTth the accounting records and compty with Re8ulation 8 of the Regulations have not been met, or 2. to which, in my opinion. attention should be drawn in orderto enable a proper understanding of the accounts to be reached. Jame N Gib50n CA 44 Aytoun Road Pollokshiolds Glasgow G415HN 19 January 2026 Holy Trlnlty & St Bamabas Scottlsh Ep15copal Church Paisley Statement ol FSnanclal Artlvltles and Income and Expefidl￿re Account For the yeorended 30 September2025 Totsl 2025 Total 2024 Funds FurKIs Incomt from". Dohètlons. keacle5 and irarts Charltable actl¥llles Irwe51rnert Incw Gr•nts Total Incorne 48,736 11.9Z3 1543 17.585 fJ6.321 11.923 Iy3 21L292 11.373 62.201 17,585 79.787 224,571 ExpendSture Imie5trnent rnana¥efflent c￿rIt￿ble artr•llle5 l(X)545 23.961 124X 201.803 Total 8xppnditur• IIMI.545 23.961 I24.￿6 201.803 Net Incomel lexwdllwel 138.3431 16,3761 144.7191 21768 Tr•nsftrs b¢t*wi fvnds Oth•r T•¢0￿1¥d 8•kn1 I Ib)sswl Net gains I Ilossesl on investments 1.467 Net movement Sn funds 138.3431 16.3761 144.7191 24.235 Balance brou8ht fon¥ard at l Oet<>bor2024 456,729 24.9)3 481.632 457.397 418.386 18,517 436.913 481.632 The noteson page5 7 to 10 form part of theseffinarKial statement Tfin & St Barnabas Scottlsh E I Church Pal As Ot 305tpiember2025 li 377,635 48,679 377.635 679 14 426 314 13 14 112,914 Cash3ibankaTrJ in Iwvj 31J23 175J20 C￿th￿.. amounts one $99 55318 434913 4BL632 Re5tnctedfunds Unre5trKtedfu*ds 16,17 17 1&527 41&386 24,903 4S6,729 fvnd 436.913 481,632 iQ¥ ValerlÈ Treasu Holy Trinity & St Barnabas Scottish Episcopal Church Paisley Notes to the Financial Statements {contiThuedl for the yeor ended 30 September2025 Do￿tIOnS and L•pcl•s 2025 2024 Unrest￿tted lunds Open Plate Giwng Pled8ed Givin8S Income tax arlslng on freewlll offerfnBs al￿ 8fft aml Dlocesan support Grant frorn diocese Gtft Days Other Fundraising Harvest lunch Specific and Specjal 5er¥ice donation5 Miscellaneous donations Gth)d Shepherd contrib￿￿)n Rentsl income Legacies Total Donationsetc. Unrestricted funds 1,995 28.927 2,475 27,062 14,620 1,865 1,350 Im2 502 2.615 12,125 1.9)7 2,247 11,808 3,CQ3 67,326 48.736 Graots. NLHF, SEG BenEfatt TrusL Garfiekj Wesiiyi. ipw 17.585 143.966 Total donètkni. irnrtts *nd lÈsxi 66.321 211.292 In¢4)m•from ¢h•rt¥bl• •¢thtt*s Unrestrlcted fibnds l>oTrations for hall etc 11.923 11,373 Expendfture on chartlable acll¥ld Total 2024 rds funds 2025 W4es, salarie& stipeNIs and £ler8y expenses- Note 10 DI￿e$an quot Printing Stationery Photocopier and £C#np￿ereXperfjes Fabric repairs and malmenan￿- church. roof aryl than￿1 Fabri£ repairs and rnaintenance- thurth arKI ￿rtOry C￿nCe1 restoration projeu Council tsx &nd water rate5 Insurance Heat aTrd li8ht Telephone Altar supplses Cleaning supplie5 and Laundry Choir and organ maintenance Church supplies and services Sunday Schwl General expenses Donations Isee note 61 Youth week Independent Examinee5 fee Expendtture- Total lunds 42.131 4.982 747 42.131 4,982 747 44.260 4,626 357 119.063 2.710 24.4187 24,487 23,961 3.359 2.538 13,237 23,961 3.359 2,538 13.237 2.499 17,441 1,057 269 3.055 1.057 269 3.055 717 321 3.398 i(k) 1.495 1,028 235 355 765 1.350 9(￿1 201.803 IA95 1.028 1.7 124,%)6 10),545 23.961 Total charliab1eexpeThll￿re 11)).545 23.961 124.5( 201,803 Of which restrirted lur¥J5 127,587 67.393 Holy Trlnity & St Barnabas kottlsh Eplxopal Church Palsley Notes to the Financial Statements Icontinuedl for the yeor ended 30 September 2025 Sp•¢lfi¢ IhromE dlstwThed 2024 DurlnR the yeaT Ihere were special CO1￿1•Dn$45 fdlryw5: Blshop's Lent Appe•l- Frfefid5 of the Holy LaThJ IMU Away From ￿All Proiertl Scotland's Churches Trnst Chrlstlan Ald Revive / MS Support Barnad05 Trees for Llle yO￿h Minds Other- scFIchristian / bb)twtart 350 ICM) 328 i(x) 465 765 1.328 These funds a￿ reflected in the a¢c(rt#7ts and have been ￿MItted to the charit*s Co￿erned. Notr¥nsFerswere madeto or from restTKted fundSdUri￿ the year. Net galnsl Ilrtssesl on IA¥esi 21)25 2024 Realised Taxation The church has been acceoed as a reKi5tered charity by HM Revenue aNI Custom& According￿ no Ikib41ity to iaxatlon arise5 as all of the income and gatns fall wtthin the the exemptW5 fv1)mta¥ation cortained in Sections 466 to 493 of the Corwratw)n Tèx Act 2010. 10. Emplryffes The Rertor, Rev D Davison. resigned as a trustee on 31 A￿￿51 2025. Until that poin( she received a stipend. the amount of which is in¢l￿ed in the 51aff cost5 fyure in Note 5. The membersolthe vestry dNJ not re(er¥e any expenses tn the yearl2024- £ N¥l}. 11. Heritab￿ Prop¢rtyl Holy Trlnlty & St Barnabas Scottlsh Episcopal Church Pai51ey Notes to the Flnanclal Ststements (continued)for the year ended 30 Septernber 2025 11. Mèriiable PMF As at l October 2024 and 30 SeptemtEr 2025 377.635 Depr•£l*lon As at l Ortober 2024 and 30September2025 Nel Bwk Value As ai 30 September 2025 377,635 A5at 30 5epternber 2024 377,635 The property represents the cost ofthe church hall. as buitt in 2011. Irwertments hekl ast￿ell awts SEC Unlt Trust Pool 21n5 2024 Cost as at l October 202411910 units) Addition5 In year at Cost DIsp￿lS in year at cost Cost as at 30 5eoember 202511910 units) 48.679 62,212 48.679 62,212 The church acquired aft SEC Unli Tn￿ holding in tm) tranches at a (05t of £EiI.598 after the sale of the formef rectory. A part disposal was made in 202￿21 ar*J reinve51ed in 2021-22. The Market value at 30Septernber 2025 was E 63,962. No ￿valuati￿ or I(￿5 15 showft in the a5any ￿rnent will iE reflerted Tknn assets a￿ sold. It is planned to sell £20.LW of untts asthe con8re83tion's Contrib￿lorI to the church repairs. DIstrib￿tIOnS are made in February August each year and are reflected in the Ststement of Financial Actiwtie5. 13. 2025 2024 Loan account NLHF other grartts due Tax and VAT recoverable 93,505 19,409 93,505 8.440 All amountsare due within one ￿ar. 14. Cash at bank•nd in hwd ZOZ5 2024 Bankcurrent accou 22,883 14,650 Holy Trinity & St Barnabas kottish Eplxopal Church Pai51ey P4pte5 lo the Financial siatements Icominued) for rhe year ended 30 September 2025 15. CredStor5.' amountsfamlw within orty¢¥ 2025 2024 Trnde ¢redh(ws Sundry credltors and accruals 19,524 1.2(Xl 20.724 119.602 9(Ml 120.502 16. Movemert Sn funds Closin¥ Balance Unr¢strk¢¢d fvnds- fjentrnl Fund 456.729 62.202 IIIXl.5451 418,386 RestfKted fvnds 24.￿3 17.585 123.9611 18.527 481.632 79.787 1124.5061 436.913 Unreslrkted fvnd5. Gw*r•l Futhd 476.LKII 76.81r2 195.41L%I 457.397 Aestrkted fvnd5 476.1111 76002 I95.4C￿l 457,397 17. AnatyEls of neta55ets betwe•nlund5 2024 Trf•l funds fund5 Total 83lance at 30September 2025* PET Staternent of Financial Acti¥ities 418.386 18.527 436.913 481,632 Represeftted by. Tangible fNed assets Investrnents Net current a55ets 377,635 30,152 10.599 377,635 48,679 10,599 377,635 48,679 55,318 18.527 418.386 18.527 436.913 481,632 capit￿ cornrnitrnents At the previw5yeareNltIE church had entered into ci)ntra(tsto repairt￿ rOofi￿and stoneworkof the cha￿$ tr8ether with stained glass window repairs tOtalli￿ f80.216 and £13.259 respectNety. These were fvnded by grants and by £20.((K) tcommitted from the churrh's own reserves. PrLYressduri￿ the currentyear has been satisfactory and the projert haas ￿ert Sub￿ant￿l￿(￿pIeted. kcixdin8tythere a￿ no capital comiments as at 3OSeweM￿r 2025. io