Docusign Envelope ID: 6300486E-789F-4498-9F06-9F5A1C076478Docusign Envelope ID: EB6E4F2C-A956-41E0-9560-88F0DA7B38FC
The Church of Scotland
Robroyston Church of Scotland 34 Saughs Drive, Glasgow, G33 1HG
Congregational Accounts Year Ended 31 December 2025
Charity Registration Number: SC032401 Congregation Reference No: 160992
Robroyston Church of Scotland
Docusign Envelope ID: 6300486E-789F-4498-9F06-9F5A1C076478Docusign Envelope ID: EB6E4F2C-A956-41E0-9560-88F0DA7B38FC
ROBROYSTON CHURCH OF SCOTLAND, GLASGOW
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
| CONTENTS | PAGE |
|---|---|
| Legal and Administrative Information | 1 |
| Trustees’ Report | 2 – 5 |
| Independent Examiner’s Report | 6 |
| Receipts and Payments Account | 7 |
| Statement of Balances | 8 |
| Notes to the financial Statements | 9 - 11 |
Docusign Envelope ID: 6300486E-789F-4498-9F06-9F5A1C076478Docusign Envelope ID: EB6E4F2C-A956-41E0-9560-88F0DA7B38FC
ROBROYSTON CHURCH OF SCOTLAND, GLASGOW
LEGAL AND ADMINISTRATIVE INFORMATION
Registered Office and Operational Address 34 Saughs Drive Glasgow G33 1HG
Charity Registration Number SC032401
Trustees
Philip Stephen Woodley Harry Sime Alan Duff Jonathan Keefe (Minister)
Treasurer Harry Sime
Session Clerk Philip Stephen Woodley
Independent Examiner
Wbg Services LLP 168 Bath Street Glasgow G2 4TP
Bankers
Bank of Scotland 191 Kirkintilloch Rd Bishopbriggs Glasgow G64 2LS
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Docusign Envelope ID: 6300486E-789F-4498-9F06-9F5A1C076478Docusign Envelope ID: EB6E4F2C-A956-41E0-9560-88F0DA7B38FC
ROBROYSTON CHURCH OF SCOTLAND, GLASGOW
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
Structure, Governance and Management
Governing Document
The Church is administered in accordance with terms of the Deed of Constitution Unitary Form.
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 the Presbytery.
Organisational Structure
The Kirk Session which meets 10 times a year is responsible for all the work within the Church. Responsibilities are delegated to the Finance, Property, Worship and Youth/ Children’s Ministry as appropriate. The Congregation moved to the Deed of Constitution (Unitary Form) at the beginning of June 2017.
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. In Robroyston the Church holds services of worship each Sunday morning. This year there was a service every Sunday morning. Throughout the year regular Bible Studies are held, and additional services are held at Easter and Christmas. Various adult and youth activities are also held throughout the year.
Achievements and Performance
As a charity and ministry, we have been delighted to see considerable growth over the past year, which has shown itself numerically in membership and financially. The Sunday services have continued to be the central activity of the church, gathering together many of the participants of the weekly activities, and alongside many smaller goals our primary focus continues to be on worshipping the God of the bible. We are grateful for the new families and individuals who have come along over 2025 and who are now viewed as part of our church family – many of them not having had a church family previously. All our new attenders have come from the ever growing - parish of Robroyston. Over the year the parish itself has continued to grow with new houses and new families moving into the area, and this has presented us with the opportunity of an expanding parish into which we can reach. There have also been new community groups that have started meeting over this past year, including Robroyston Christian Community, and Robroyston Development Trust. Both of these charitable groups use our premises. AA and CA continue to operate as well from our building, free of charge. Mission has continued to be integral to all we do, and over the year we have seen some existing initiatives grow, and new initiatives taking root. In 2025 the plan for a new church plant and mission initiative using The Shed has continued to evolve and develop, and our new community worker has been in post for the full year.
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Docusign Envelope ID: 6300486E-789F-4498-9F06-9F5A1C076478Docusign Envelope ID: EB6E4F2C-A956-41E0-9560-88F0DA7B38FC
ROBROYSTON CHURCH OF SCOTLAND, GLASGOW
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
Achievements and Performance (continued)
Over the course of the past year, we have continued to achieve the three main goals of the church.
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Knowing and loving the God of the Bible. Sunday worship has been increasingly busy, and there has been talk of increasing the space available, or alternating service times. We continue to stream our services “live” and make recordings available - every week there are significant numbers who watch the service. The supporting AV team has worked hard to maintain this level of support. We now use music recordings in our live service on Sundays every third week, to give musicians a break and to make use of a new platform we have purchased. It has been a delight to see an addition to the music group. Children and young people have continued to join the church family during the first half of service, before heading to the other hall for age-appropriate bible instruction (and games!). We have had quite a few babies appear in the fellowship, and coming along to visit, and so have started a creche this year, running fortnightly during the service. It is hoped to increase this to weekly. Youth church for our older children has grown over the year, and they continue to serve the refreshments to the fellowship once a month. This helps them integrate with the wider church family. Alongside our Sunday worship services our wee groups have continued to provide fellowship, bible teaching, and pastoral care, and a reshuffle of these has enabled more people to attend. Over the year we have continued to support parents in the congregation raise their children through Parenting Matters – a daytime group covering very practical areas where we can support one another to apply what we know of God.
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Knowing and loving each other. Our fellowship time on Sundays over refreshments have continued after the services, and we continue to celebrate birthdays on a regular basis. We have maintained occasional community BBQ’s, and these social times together have been a really important time of deepening existing relationships and making new ones. There have been more opportunities to serve those bereaved in our church family, as sadly several of our older members have died over the year. They are greatly missed. These occasions have allowed us to care for one another practically, emotionally and spiritually. Our young people have benefitted from getting to know one another better, through regular table tennis games after the services. Several of them also attended a Christian youth festival in the summer. We have had plenty of volunteers to help with our youth this year and new people volunteering. Our prayer meeting remains a central part of our ministry and encouragingly is attended by more people. Our leaders continue to visit the people they are responsible for with a view to providing pastoral input and encouragement. Over the year several ‘community outreach’ events have helped us to deepen relationships, and work alongside new members.
-
Sharing the love and knowledge of God with others . A main arena for this over the past year has been the Alpha course. We ran our busiest Alpha ever, with 80% of people attending new to the church. On a fortnightly basis Friday Café operates over lunchtime for people to pop in (or loiter) for lunch, and over the past year it has grown in popularity. It is an excellent space for community engagement, with a short but focussed corporate discussion featuring most weeks. On alternate Tuesdays, our Creative Café runs for people to practise their creativity through a variety of medium, as well as eat tasty food. Our weekly exercise class ‘Movement Monday’ has been running all year for the ladies and has at times been very busy. We have also started up a new men’s exercise class that runs weekly on a Tuesday. As always Christmas provided great opportunities for service in the community, firstly through our annual giving tree in association with Wallacewell primary school was the busiest it has ever been, with 42 children being provided with substantial gifts from the church membership (33 last year). Markets have been initiated this year, with both a summer market and a Christmas market.
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Docusign Envelope ID: 6300486E-789F-4498-9F06-9F5A1C076478Docusign Envelope ID: EB6E4F2C-A956-41E0-9560-88F0DA7B38FC
ROBROYSTON CHURCH OF SCOTLAND, GLASGOW
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
Achievements and Performance (continued)
- Sharing the love and knowledge of God with others (continued) . The Christmas market especially was very busy, our community worker did an amazing job from start to finish. We had our usual Christmas services and a Christingle this year which was well attended by the community. No flyers were distributed this year again, but events were advertised on our website and social media.
Our Boy's Brigade has continued to be an excellent resource for boys in the parish, and publicity in the local area and at the school has proved fruitful among the younger boys. The anchor boys and Junior sections have held their numbers, and the company section has grown this past year. The Girl's brigade has remained very busy over the year – and we are grateful for additional helpers to lend a hand with the number of girls. Once again we were able to run a successful Summer Kids club this year – in the evenings which better suited both the young folks and those volunteering.
The plans for our community shed have been rolled out and we were able to recruit a new member of staff – moving from Wales to Robroyston to start her new job at the very start of the year. She has been a real asset to the church and the community and has started several groups – making use of the Shed for woodwork groups and the building for sewing groups. Locally we have raised funds for a Glasgow based addiction service, ‘Hope for Addiction’. We have been able to continue our worldwide mission through regular prayer and financial support for a worker with YWAM. Both children we supported through Compassion have graduated, so we now have chosen two new children to support. The children in the church have been generous in this support and are kept up to date with correspondence.
With new volunteers and helpers throughout the year, Safeguarding training has remained a priority and our safeguarding co-ordinator has diligently been chasing up references and making people aware of training and opportunities. Our leadership team has been growing together in faith and working well as a team – each making important contributions. We continue to read books before we meet and reflect together.
The denominational landscape of change has remained consistent, and all of our neighboring churches have either merged or closed. Our financial giving to the Church of Scotland has improved considerably, and this year we met our giving target – a key goal from the start of the year. The presbytery plan continues to be implemented, although we have had little contact over the past year with our cluster churches. We hope to change this in 2026. The minister has been able to serve the presbytery by being Interim moderator for a church in Cumbernauld for part of the year, and then a joint charge in the latter part of the year. The local church continues to support his ministry in HMP Barlinnie two mornings a week.
Financial Review
Overall receipts for general church purposes in 2025 were 22% higher than in previous year. In 2025 there has been an increase in Gift Aid from £24,955 to £30,685 representing a 23% increase in Gift Aid. Hall Lets are broadly similar at £1,085 compared to 2024 at £915. Open Plate Offerings have increased in 2025 by 56% to £5,012 which is consistent with increased congregation numbers in 2025. The growing congregation, income raised from various activities in the Café and SHED ministries and switching from open plate to electronic banking with increased membership numbers in 2025 has significantly improved the level of giving. The additional income received from our SHED, Church Café and Christmas Tabletop has been significant contributing £2,588.
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Docusign Envelope ID: 6300486E-789F-4498-9F06-9F5A1C076478Docusign Envelope ID: EB6E4F2C-A956-41E0-9560-88F0DA7B38FC
ROBROYSTON CHURCH OF SCOTLAND, GLASGOW
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
Financial Review (continued)
Our congregation and charity giving also raised a further £2,118 for Compassion and Youth with a Mission. Payments in 2025 were 62% higher than that of 2024 and significantly this is due to higher Utility (Electricity & Gas) costs. Grants were received from the Area Budget and The Mental Health and Wellbeing Fund for £1,500 and £10,500 respectively for the Shed and Church Cafes. A tax return for Gift Aid will be submitted, and it is estimated this will result in a repayment of £2,680 in 2025/6 Tax Year.
Our Ministry in the SHED supporting a Community Worker has been highly successful in 2025 and this has contributed in Church growth in numbers and income in 2025. There are many additional activities planned in 2026, and we look forward to seeing further success.
We are delighted that the Giving to Grow (formerly Ministries and Mission) payments were met in full for 2025 with a small surplus of £511 also paid. The very significant increase from £5,500 per year to Ministries and Mission, to £20,489 in 2025 to Giving to Grow, has been a huge challenge for Robroyston Church and it is a remarkable blessing that our Income has improved to meet exceed the Giving to Grow income this year. There remains a shortfall of £10,497 which will be discussed with Church of Scotland Stewardship and Finance in 2026.
Reserves Policy
It is the Trustees Policy to hold reserves of approximately six months payments excluding designated gifted funds, which equates to £23,242. At the year end the Church held unrestricted cash funds of £41,283 which includes sums in Investors Trust and General Fund year end closing balance, which is above target level. Restricted funds at the year end include Glasgow City Council Area Partnership Fund at £1,500, Glasgow Community Mental Health & Wellbeing Fund at £827, and Seeds for Growth Fund at £8,978.
Statement of Trustees Responsibility
The members of the Kirk Session must prepare financial statements which gives sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session 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 the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, The Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of The Church of Scotland in 2012. They are also responsible for safeguarding the assets of the Church and must make reasonable steps for the prevention and/ or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf. Alan Duff
Robroyston Church of Scotland (Minister) Date: 18 February 2026
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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF ROBROYSTON CHURCH OF SCOTLAND, GLASGOW FOR THE YEAR ENDED 31 DECEMBER 2025
I report on the accounts of the charity for the year ended 31 December 2025, which are set out on pages 7 to 11.
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.
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
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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
-
which gives me reasonable cause to believe that in any material respects 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, and
-
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Claire Dalrymple FCCA Wbg Services LLP 168 Bath Street Glasgow G2 4TP
Date: 18 February 2026
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ROBROYSTON CHURCH OF SCOTLAND, GLASGOW
STATEMENT OF RECEIPTS AND PAYMENTS
FOR YEAR ENDED 31 DECEMBER 2025
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| Note | Funds | Funds | 2025 | 2024 | |
| RECEIPTS | £ | £ | £ | £ | |
| Offerings | |||||
| Open plate offerings | 5,012 | - | 5,012 | 3,212 | |
| Gift aid contributions | 30,685 | - | 30,685 | 24,955 | |
| Income tax recovered | 7,708 | - | 7,708 | 7,380 | |
| Donations | 2,469 | - | 2,469 | 300 | |
| Grant income | - | 32,000 | 32,000 | 25,470 | |
| Other ordinary general income | |||||
| Other income | 210 | - | 210 | 1,409 | |
| Hall lets | 1,085 | - | 1,085 | 915 | |
| Bank interest | 791 | - | 791 | 2,098 | |
| --------- | --------- | --------- |
--------- | ||
| Total receipts | 47,960 | 32,000 | 79,960 | 65,739 | |
| (Less) payments | 1 | (46,483) | (41,351) | (87,834) | (54,054) |
| --------- | --------- | --------- |
--------- | ||
| Surplus/(Deficit) for the year | 1,477 | (9,351) | (7,874) | 11,685 | |
| --------- | --------- | --------- |
--------- |
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ROBROYSTON CHURCH OF SCOTLAND, GLASGOW
STATEMENT OF BALANCES
AS AT 31 DECEMBER 2025
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | ||
| Note | £ | £ | £ | £ | |
| At 1 January 2025 | 39,806 | 20,656 | 60,462 | 48,777 | |
| Surplus/(Deficit) for the year | 1,477 | (9,351) | (7,874) | 11,685 | |
| --------- | --------- | --------- | --------- | ||
| At 31 December 2025 | 2 | 41,283 | 11,305 | 52,588 | 60,462 |
| --------- | --------- | --------- | --------- | ||
| Bank balance at 31 December 2025 | 15,088 | 22,962 | |||
| Church of Scotland Deposit Fund | 37,500 | 37,500 | |||
| --------- | --------- | ||||
| 52,588 | 60,462 | ||||
| --------- |
--------- | ||||
| Assets | 3 | 7,181 | 17,974 | ||
| --------- |
--------- | ||||
| Debtors | 4 | 2,680 | 1,845 | ||
| --------- |
--------- | ||||
| Creditors | 5 | 11,971 | 12,500 | ||
| --------- |
--------- |
The accounts were approved by the Kirk Session on 18 February 2026
Alan Duff, Trustee
Harry Sime, Treasurer
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ROBROYSTON CHURCH OF SCOTLAND, GLASGOW
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1. PAYMENTS
| AYMENTS | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | |||
| Funds | Funds | Total | Total | |
| 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | |
| NATIONAL MINISTRY AND MISSION & WIDER WORK | ||||
| Ministries & Mission Fund allocation | 21,000 | - | 21,000 | 13,000 |
| Mission Support | - | - | - | 1,584 |
| Presbytery Dues | 587 | - | 587 | 1,617 |
| LOCAL STAFFING COSTS | ||||
| Manse council tax | 3,459 | - | 3,459 | 3,218 |
| Minister's travelling expenses | 960 | - | 960 | 960 |
| Minister's telephone | 978 | - | 978 | 676 |
| Pulpit supply | 754 | - | 754 | 1,126 |
| BUILDINGS COSTS | ||||
| Insurance | 2,205 | - | 2,205 | 2,071 |
| Maintenance and equipment | 4,352 | - | 4,352 | 5,887 |
| Electricity & gas | 4,426 | 2,076 | 6,502 | 4,206 |
| OTHER LOCAL COSTS | ||||
| Cleaner | 3,900 | - | 3,900 | 3,220 |
| Stationery, worship aids etc. | 2,962 | - | 2,962 | 4,905 |
| Project costs - Café | - | 1,707 | 1,707 | 8,230 |
| Project costs - Shed | - | 27,895 | 27,895 | 2,700 |
| Project costs - MHWB | - | 9,673 | 9,673 | - |
| GOVERNANCE COSTS | 900 | - | 900 | 654 |
| --------- | --------- | --------- | --------- | |
| TOTAL PAYMENTS | 46,483 | 41,351 | 87,834 | 54,054 |
| --------- | --------- | --------- | --------- |
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ROBROYSTON CHURCH OF SCOTLAND, GLASGOW
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
| 2. | MOVEMENT IN FUNDS | At 1 | At 31 | |||
|---|---|---|---|---|---|---|
| January | Receipts | (Payments) | Transfers | December | ||
| £ | £ | £ | £ | £ | ||
| UNRESTRICTED FUND | ||||||
| General | 39,806 | 47,960 | (46,483) | - | 41,283 | |
| RESTRICTED FUNDS | ||||||
| Glasgow City Council Area Partnership Fund | 1,707 | 1,500 | (1,707) | - | 1,500 | |
| Glasgow Community Mental Health & Wellbeing Fund | - | 10,500 | (9,673) | - | 827 | |
| Seeds For Growth | 18,949 | 20,000 | (29,971) | - | 8,978 | |
| --------- | --------- | --------- | --------- | --------- | ||
| Total Restricted Funds | 20,656 | 32,000 | (41,351) | - | 11,305 | |
| --------- | --------- | --------- | --------- | --------- | ||
| Total Funds | 60,462 | 79,960 | (87,834) | - | 52,588 | |
| --------- | --------- | --------- | --------- | --------- |
The unrestricted funds are available to be spent for any purposes of the charity.
Glasgow City Council Area Partnership Fund to contribute towards the Community and Creative Café. Glasgow Community Mental Health & Wellbeing Fund to distribute and assist with heat, food and clothing costs. Seeds For Growth to fund a new Mission Community Worker.
| Fixtures | ||||
|---|---|---|---|---|
| 3. | Assets | & Fittings | Equipment | Total |
| £ | £ | £ | ||
| Cost | ||||
| At 1 January 2025 | 52,894 | 7,548 | 60,442 | |
| Additions | - | - | - | |
| Disposals | - | - | - | |
| --------- | --------- | --------- | ||
| At 31 December 2025 | 52,894 | 7,548 | 60,442 | |
| --------- | --------- | --------- | ||
| Depreciation | ||||
| At 1 January 2025 | 34,920 | 7,548 | 42,468 | |
| Charge | 10,793 | - | 10,793 | |
| Disposals | - | - | - | |
| --------- | --------- | --------- | ||
| At 31 December 2025 | 45,713 | 7,548 | 53,261 | |
| --------- | --------- | --------- | ||
| Net book value | ||||
| At 31 December 2025 | 7,181 | - | 7,181 | |
| --------- | --------- | --------- | ||
| At 31 December 2024 | 17,974 | - | 17,974 | |
| --------- | --------- | --------- | ||
| 2025 | 2024 | |||
| 4. | Debtors | £ | £ | |
| Gift aid due | 2,680 | 1,845 | ||
| --------- | --------- | |||
| 2,680 | 1,845 | |||
| --------- | --------- | |||
| 2025 | 2024 | |||
| 5. | Creditors | £ | £ | |
| Independent examiners fee | 1,074 | 900 | ||
| Credit card | 400 | 592 | ||
| Church of Scotland - Giving to Grow | 10,497 | 11,008 | ||
| --------- | --------- | |||
| 11,971 | 12,500 | |||
| --------- | --------- |
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Docusign Envelope ID: 6300486E-789F-4498-9F06-9F5A1C076478Docusign Envelope ID: EB6E4F2C-A956-41E0-9560-88F0DA7B38FC
ROBROYSTON CHURCH OF SCOTLAND, GLASGOW
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
6. STIPEND
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends, national insurance, pension, housing and loan funds. Ministers' stipends are paid in accordance with the national stipend scale related to years of service. For the year under review stipends ranged between £32,433 and £39,856.
7. COLLECTIONS FOR THIRD PARTIES In addition to the receipts recorded above, the following receipts from special collections were received during the year as follows:
| IRD PARTIES recorded above, the following receipts year as follows: |
from special collections | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Compassion UK | 2,118 | 376 |
| --------- | --------- | |
| 2,118 | 376 | |
| --------- | --------- |
8. TRUSTEE REMUNERATION AND RELATED PARTY TRANSACTIONS Expenses of £4,437 were reimbursed to the minister, a trustee during the year for Council Tax, telephone and broadband (2024: £4,854).
One trustee received reimbursement of expenses during the year amounting to £362 (2024: 2 trustees totalling £340).
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 (2024: nil).
No Trustee received remuneration during the year (2024: £nil).
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