Charity registration number SC033802 IS¢otlandl
CATHCART CHURCH OF SCOTLAND, GLASGOW
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
ALEXANI>ÉR
SLOAN
TC Group
Business Adwsors & Accountants
180 Sl Vincent Slreet
Glasgow
G2 5SG

CATHCART CHURCH OF SCOTLAND, GLASGOW
LEGAL AND ADMINISTRATIVE INFORMATION
Klrk Sosslon
Hedor Matshall
Janice McKay
Ewan Gourtay
Alex Hardie
June Allison
Alasdair Bates
Karen Beveridge
Linda Burke
Alison Oavidson
Kristin Drummond
lain Dull
Christine Duncan
Anne George
Amanda Gillan
Ellen Hamillon
Alex Harris
Robert Hutcheon
Pamela Kit¢hin
May Laughlan
Joan Lindsay
Eilidh MacDonald
Donald MacLeod
Iliam Martin
Derek Mclnty
Eric McLathi8n
Gail McLay
Janel McNab
Gay Morrison
Anne Neilson
Douglas Palon
Fiona Paton
I￿ne Paul
Christine Penney
John Richardson
Fiona S￿hertand
Moira Hargreaves
Prlnclpal Offlce Bearers
Reverend Alasdair Macmillan
Ewan Gouwlay
Alex Hardie
Minister
Sèssion Clerk
Church Treasurer (from
January 20261
Church Treasurer (until Janary
20261
lain MacDonald
Charity number (Scotlandl
SC033802

CATHCART CHURCH OF SCOTLAND, GLASGOW
LEGAL AND ADMINISTRATIVE INFORMATION
Prlnelpal addMs8
90 Clarkston Road
Cathcart
Glasgow
G44 3DA
Ind•p•ndènt examlnèr
Allison Devine CA.
TC Group
Business Advisors & Accountants
180 Sl Vincenl Street
Glasgow
G2 5SG
Bank•r8
Royal Bank of Scotland
1 Moncrieff Street
Paisley
PA3 2AW
Solleltor•
Law Departm&nl
Church of ScoU8nd
121 George Streel
Edinburgh
EH2 4YN
Investment 8dvl8ors
chU￿h of Scolland Investors Trust
121 George Street
Edinburgh
EH2 4YN

CATHCART CHURCH OF SCOTLAND, GLASGOW
CONTENTS
Page
Tnjstees report
Independent examiners report
Statement of financjal activities
10- 11
Balance sheet
12
Notes lo the fin8n¢ial stslemenls
13-33

CATHCART CHURCH OF SCOTLAND, GLASGOW
TRUSTEES REPORT
FOR THE YEAR ENDED 31 DECEAIBER 2025
The Kirk Session present their annual rep￿1 and finanaal statements for the yeac ended 31 December 2025.
On the 7th November 2024 Ihere was a Union of Congregations be￿en Cathcart Trinity Church of Scotland
ISC0338021 and Cathcart Old Parish Church of Scolland ISC0027271. The United Church retain5 the charity
nutnber of SC033802 frorn Cathrart Trinty chU￿h of Scolland wrth the new United Churth n8rne of Catho8rt
Church of Scotland, Gl8s9ow.
The finanoal statements have been prepared in accordance wrth Ihe accounts.ng poliaes set out in note 1 to the
financial statements and compty with the Church's governing document, Ihe Charities an(J Trustee Investment
Iscollandl Act 2005. the Charities Accounls (Scotlandl Regulab'ons 2006. FRS 102 "The Financial Reporting
Standard applicable in the UK and Republic of Ireland" and the Chaiities SORP 'Accounting and Reporting by
Charit18s.' Statement ol Rewmm8nd8d PradiGe applicabl8 to tharrties preparing their avA)unts in accoid8nce with
thè Finan¢i81 Reporting Standard applicable in lh& UK and RèpublK ol Ifeland IFRS 1021".
Obloctlv•• and aetlvltl•s
The Church of Scotland 15 Trinitarian in doctrine. Reformed in Iradition and Presbyterian in policy. 11 exi5t5 to glorify
God and lo work lor the 8dvan¢emenl of Chri$l'$ Kingdom throughout the world. AS a national Chur¢h, it
acknowled9es a distinctive call and duty to bring thè ordinances ol rèligion to Ihe people in èvery parish of Scotland
through a territorial ministry. It Co-operales with other Churches in various ecumenical bodies in Scotland and
beyond.
In the year ending 31st December 2025 our main objective w8S to continue lo implement the Building Blocks
produced frtsm our Vision Process.. Building Prayer., Building Faith,. Buihying Mission., Building Vnity and Building
Family.
All that we as a congregation strive lo do should work towards luffilling our mission and our vlslon.
Our Mlsslon Statement
Following Jesus Chrf¥t
Glorifying God
S•rving Others
Our Vlslon Stat•m•nt
Followlng J•sus Chrlst
th the Hoty Spirit's help we
- Follow Jesus, example of prayer. sery￿￿ and obedience
Encourage one another in Ihe joumey ol farth
Reach out to others with the good nèws Of Christ
- Value and welcome all ages an¢J provide opportuntb.es for them to..
Learn about Jesus Christ
Enjoy fellowship and friendship
Identify and use their grfis
Glonfying G¢)d
With the Holy Spint's help we vnll
Be a loving worshipping fellowship
Provide opportunrties for relevant, inspiring. Spirrt ffilled worship
- Develop the gifts of God's people
Serving Othe
th the Hoty Spirit's hèlp we
Identtfy and try to meet the needs tsf people in our parish
Help to support others as we are made aware of need
Be involved in the lrfe of our local community
Care for one another
Deepen relationships with other local c4)ngregalions
- Support the worfd wide rni55ion ofthe Churth

CATHCART CHURCH OF SCOTLAND, GLASGOW
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
Achlevom•nts and p•rfomane•
2025, the first lull y8ar of the witness and of Cathcart Churth of Scolland. Glasgow, followng the union of
Cathcart Old and Cathcart Trinrty in November 2024. has been a yeaT of encouragement and challenges- where
once again we thank God both for all He has done and for one another.
It has been a real blessing lo see the initial busyness of our building continue on Sunday mornings after the union
and to see old friendships deepen and new friendships being made.
As ever. il Is good to have the opportunity in this annual report to testify once ag8in to the faithfulness of our great
God during 2025 and to give thanks for the incredible generosity tsf the people of Cathcart Church of Scotland in
their sharing of their time, talents, and money in worship and seNice. So many in the congregatson have gone the
extra mile in their service of others.. ensuring that everyone is supported as best as possible.
Employ￿*
In terms of paid employees, Stuart M¢Cl¢)y. our thurch officer. continue5 to go above and beyond in his cleaning of
the Chur¢h building and in hi$ care lor the people who use it. Our full-tim& Minister, R&v. Alasdair Macmillan is paid
a stipend nationally through what has been gathered by the Church of Scolland through the Giving to Grow taxation
process. We contribute the full amount possible lo Ihe "Ministry here. assessment within Giving to Grow. As the
whole church is the body of Christ we would wanl lo see every member of the congregation feeling they have a role
to play in the ministry of the church.
Cathcart Church ol Scotland operales under the Unit8ry Constrtulion.
Wor8hlp
In Cathcart Church of Scotland, communal worship on Svnday moming and evening are vital pillars of our
community's life and often the first point we encounler new people in the Church. We have been encouraged by the
number ol individuals and lamilies, who visited and have become regulars, as well as all those whose laith has
deepened over the year.
Sunday mornlngs Saw a mix of p￿pIe l*ad inl*rgon&rational worship. before ouf youn9 people moved Into thelr
activities in the hall complex and generalty a minister led the secon¢J part of the service in the Sanctuary. Over the
course of the year we completed our series in the major characlers in the Bible". focused on the life ol Jesus, did a
short series on the life ol Moses and David. some Psalms and then Ihought about what rt means to be Church. We
were blessed by services where our young people led Ihe service and Ihanks goes to the leaders ol Sunday
Club and 7up and the young people for all they shared.
Our evening $¢rvi¢&$ h8¥& b&gn mor¥ varied in approa¢h wiu) diff?￿nI pre8¢h¢rs exploring different books of the
Bible alongside lan and Sheena Whrteford who have been leading us Ihrough topical issues. We are grateful to
everyone who has partiapated in worship.
We celebrated three bapt15ms over the ￿Urse 012025.
We havè been able to m8ke a simplè rècording of our Moming Services available on YouTubo. This do8$ not
include Children or Young People so begins to stream at Ihe beginning of the Church News.
We continued to partner with Cathcart United Free Church in a short time of worship on Wednesday mornings, and
with Cathcart Unrted Free Church and Cathcart Baptist Church for Holy Week reflections. Our montrly prayer
breakfasts rernained peripalelic in 2025. working their way in rolation round Cath￿rt Church of Scotland. Cathc8rt
United Free Church and Cathcart Bapts'st Church. These have been a real blessing. gathering Christi8ns frorn othei
congregats.ons around the Stsuthside of Glasgow. The mnthly Wednesday prayer meeting continues on the 3rd
Vvednesday of a month.
Several ol our members head "next doorf lo Ca￿ale Care Home to lead residents and staff there in a time of
worship and it 15 a real blessing to all those invofved. The w￿eT Wodd Team organised a Mis5v)ns Weekend in
November.

CATHCART CHURCH OF SCOTLAND, GLASGOW
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
Broador ongagemènt In th• Church of Scotland
Like 2024, 2025 was not an easy lime for our Church of Scoiland duster partners. Clincarthill and Queen's Park
Govanhill. but as the year progressed Opportun￿'eS lor the lulure appeared and the path forward became mo
certain. Clincarthill move to zone 4 to allow discussion5 about a linkage wilh Maxwell Meams Castle Church..
Queen's Park Govanhill requested th8t our Trustees unpick the requiremenl in the agreed rnission pl8n for thern lo
have a 0.5 Full fime Equivalent IFTEI worker for the Go¥anhill area so that they could use the retnainin9 1 FTE
from our duster's allocation to call a Minister of Word and Sacrament. Our Trustees agreed, with the proviso we
would no longer need to work towards a Parish Grouping. This was agreed by all interested parties.
Rev. Alasdair Macmillan o)ntinued to serve as Interim Moderator at Casllemilk and Carniunnock until March 2025.
In Presbytery Alasdair has served as the Convenor of the Superinlendence Committee since summer 2025 and as
thè leader ol a Local Chur&* Review team and now Action Plan Review Team. As Convenor of the Superintendèncè
Committee, Aasdalr Is also a n￿mber oflhtr Pr¢$bytery's Bu$in¢$$ Committeè.
Communlty
Renew Wellbeing. a sha￿d ministry across the three partner thurthes in Cathcart. continues to be a real blessing.
Held in the Baptist Church on a Thursday a wide range of parts'ripants corne along. many weekly. Many people have
visited frorn around Scoyand 10 See Renew Wellbeing in action and rt h85 been inuedible to See folk who have been
on the fringes ol church coming into thè règulai adivrtiès of Ihè worshipping community.
Soup-er Friday
a weekly Soup lunch over ￿nt￿r took place in January and February. It was deemed both
successful and necessary by Kirk SessM)n so it was ￿pealed for Imnter 202&26.
Two Alpha Courses have run during 2025 and a nurnber of people have come io faith or have deepened their faith.
We have been able lo run Alpha plus alongside the Autumn Alpha ￿Urse.
Our Church Garden space continues to be a place of real blessing lo our community. During the better weather
many people use it as a place to sit or eat their lunch. A team ol creabve workers have been meeting monthly to put
together prompts for prayer.. Ihings for people passing lo engage wrth.. encouragements,. and messages from the
Bible. In the Autumn the decision was made to dear back some ol our shrubs and hedges lo allow scope to explore
further outdoor place3 for seats'ng and gatheiing.
R8di8t6 C8thcart SCIO continu¢$ to be our partner as we seèk to r•a¢h out to the childrèn, young pèoplè and
families ol Cathcart wth the good news of Jesus. We give thanks to God lor Cara, and Jamie, as well as the myriad
activities throughout the year and especialty Ihe Easter and Summer Holiday dubs which draw in so rnany people
as Volunteers.
Our own in-house youth work ¢onlinues, 8lthovgh as in many of our ministries. we could do with more workers.
Throughout the week our Monday Toddler group and Tuèsday SnowdTOPS group continue to be well attended.
F•llow8hlp groups
For those slightly older, there a￿ regular Small group activities, where people gather together in the church or in
folks, homes for discussion and fellowship. The developmenl ol our Men's and Women's Ministries continues as an
opportunity for lolk to get to know one anolher and to deepen relationships. A new podcast discussion group has
been organised for Men and some ol ¢he Women's events have altracted people auoss the city and beyond.
Involvemènt wlth partnèr organisatlons
Beyond Cathcart, our members conbnue to play actNe roles in parther organisats.ons around the aty and across
Scotland. Particular mention should be given to Glasgow City Mission. Glasgow Street Pastors. The Well, Glasgow
South-East Foodbank and Scripture Union. but Ihere are many more with donations going to the Lodging House
Mission. Bamardos and Church House. Through the Mission sales table we have been able lo commit to regular
support of Imran in Pakistan. Hi5 ministry has changed ovei the course of the yeai. It wa5 a real blessing to have
Imran Sha￿ in person during 2024 and foi many in the congregats.on to meet him for the ffitst ts"me. Many of our
congregation partiapate in the choir ministry of Praise Gathering and Father Song.

CATHCART CHURCH OF SCOTLAND, GLASGOW
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
Fabrle
The former Cathcart Old buildings to the north of Carmunnock Road were earniarked for sale by the General
Trustees and considerable work has been done across the year to ready them for sale. The tenants and hall users
were kept informed with development5 and the whole building needed to be readied to provide vacant possession.
A great number of people have contributed to the work. but particular rnention must go to Roy Kinne8r 8nd Anne
Nèilson for sèrviee that went Abovè and bèyond.
These buildings went to closing date, and at thal point the Trustees made the decision to sell to St. Arsema
Ethiopian Orthodox Tewahido Church. The General Trustees. vkno held the building in trust for our congregation's
benefit, affirmed that decision and the sale took place on 25th September 2025. Considerable expenditure was
made on Cathcart Old's building pre-sale and funds were approved to be drawn down frorn the Fabric Fund. We
were deli9hted that St. Aresema's Church were able to keep the existing tenants and have prtsmised to maintain the
Peace Gardens In the former Cathixrt Old ground$.
The Church Hall on the Soulhern side ol Camiunnock Road- cJjr￿ntty used by Heathdene Nursery - is vested in
local Trustees.
In our building on Clarkslon Road. we gaine(I permi58ion lo do Considerab￿ work on the Sanctuary and corridors
inside
inejuding renewing the lighting in the Sanctuary and adding LEO lights to the walls and windows", repointing
the windows and repainting throughout the building. Some intemal plastering needed to be done at this time too.
While the work took place we held our moming services in the Kent Hall and the Evening Setvices in Cathcart
United Free Church. The War Memorials and some Stain-glass windows in light boxes were Moved frorn Cathcart
Old into our building.
Exlemally work was done on ￿pOin￿n9 the windows, replaung and rtrpairing guttering and Sorting leaks in the roof.
Th¥ man8& also had 8 new boiler installed.
Klrk S888lon aetlvlU•8
The Kirk Session resolved to simplify our Vision- locusing in on three inter-related area we would like to work on-
faith. family and rnission. We also undertook a review of our congregational roll to idenlfy people who had not
attended worship since the Covid pandemic. wriling to Ihern lo ask if they would wish to remain members. While the
lull review ol Ministry teams thai we h8d hoped to undertake ha$ noi been ¢ompleted, 81 the end of the ye8r we
delegated fabr1¢ and finan¢¢ pow&rs lo a board4ike $Iru¢lU￿ Ihat woul¢J ceport lo th¢ KI￿ Session.

CATHCART CHURCH OF SCOTLAND, GLASGOW
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
Flnanelal re¥l•w
Results for the y•ar
The Staternent of Finanual Activities Teports net income li.e. sU￿lUsI for the year of £27,382 12024 - surplus of
£286,254), This combines a net income on unreslricted funds of £27,708 and net expendrture on restricted funds of
£326.
The results for the prior year were signrfKantty impacted ty the Union of Congregations. which resulted in the
recognition of net assets of Cathcart Old Parish Church of Scouand ISC0027271 at the date of Union. This
included recognition of one off income lolal of £285.597 from the 'Tiansfer of Union Balance,. Excluding thi5 8n
overall surplus in the prior year on ordinary athvthes of £657 would have othemise been reported.
Decisions pre-union had committed the Truslees of the united CA)ngregatKJn to the sale of Cathcart Old's Sanctuary
and Hall complex, with responsibility for the upkeep of those buildings remaining with our Trustees until the point of
sale. As part of the various ¢onversation5 With Insurers. Purthasers and Surveyors to effect the sale it became
necessary to up9rade some of the electrics, repair a lightnin9 conduclor. make rep8irs to the roots and boilers and
lo put into good tsrder the ¢onsiderable ¢hur¢h grountls surtounding the building. Givèn the longstandin9 PO$ltive
relationships with the key tenants we were a¢Jvised lo sell the building with tenants In place. This meant that despite
rental income being received. we also had to bear considerable costs lor healing. lighting and insurance. A decision
made pre-union to leave the heating on in Ihe Sanctuary over winter. was changed as soon as we realised what
was happening. Unfortunatety this realisation not o)me for some time 80 the heating was on for longer than we
would have hoped.
In th$ unf¢ed ¢hur¢h's San¢luary and hall$, the decision wa$ made lo repair bfoken plast¥r and repaint throughout
the complex, renew the lighting including Iighling the slaine¢J glass windows around the Sanctuary and installing
stained glass window boxes from Calhcart Old in the Hall Complex welcome area. Extensive work was also made
to repoint the windows, fix the guttering and repair faults in Ihe roofs. Wth these changes the building looks in better
repair, is more comforiable and is considerabty more wind and water-tight. Wilh the changes there should also be
small reduction to our carbon loolprint.
R•$¢rn•$ Poll¢y
Calhcart Church of Scolland relies on the finanoal support of ils members to sustain its congregational life and
mission. The Church TnJstees' reserves policy is to maintain at least 3 months of nomial expenditure in resetwe
Ithat reserve would currently be over £60,0￿)). These reserves are held to cover, amongst other things, unexpected
expenses. emergency repairs. unexpecled drops in income and short lerm deficrts.
In making 8 decision on any finan¢e. labric. ftjndraising or staffing malter Ihe Trustees wn5ider carefully the impact
of that decision tsn the rÈserv&s policy, having tsken appropriate expert ad¥icg. Additionalty the fin4n¢e te8m
regularty Advise the Trustees ol whether Ihère are any threats developing vthich might resutt a brèach of the
reserves policy. The policy is to help the Church maintain finanual sustainability.
At 3151 December 2025 the unrestricted General Fund stood at £139.43412024- £94,579). Other fund5 held by the
Church are not available for general use so do nol qualify as a general reserve. This is in accordance with OSCR
guidance. Overall the Trustees are satisfied that the level of Gener81 Fund reserves 8re appropriate lo our present
circumstances and this will be kept under regular review.
The Church has a number of designated funds vthere the Tnjstees have set aside funds lor specffj￿ purposes, or
they are'tied up, in fixed assets so do not represenl liquid reserves. This includes the fvndslassets acquired in the
Union of Congregation5, full delails ol which can be found in Note 22.
The Church 8150 ha5 a nurnber of restricted funds whith wnay onty be used $pecifirAIty in aw)rdanGe with donor's
shes. The restnctions over use of these funds is delailed in Note 23.
The Church acquired endowment funds in the Union of Congregations and these a￿ detailed in Note 21.

CATHCART CHURCH OF SCOTLAND, GLASGOW
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
Prlneopal Sourc￿ of fundlng
The church receives its funding from thurch members by way of Week￿ offerings and GIft￿d donatKJns.
Grant Making Policy and Awards
The Ghurch makes grants trom unreslricted gener81 income to organisations that are known to the Trustees. The
b8n8ficiariÈs arè involvÈd in 8etNiti8s or ministri8s eompatible with thè Churth's objèetiv&s.
The Church continues to support the Radiate Cathcart. Scottish Chanty Number SC039290. Radiate Cathcart is the
joint youth ministry of three local churches in the Cathcart a￿8. During this ffinanaal year a grant of £10,000 was
provided12024 £10.0001.
Rljk Management
The principal risks faeing th& ¢hur¢h logeth&r wrth plan$ to minimise th¢$& ri$k$ a￿ a$ follows..
Property
The majority of the church propety is and requi￿$ continual maintenance. The roof and rainwater goods in
particular require regular maintenance. The Property Committee continues to monitor this and undertook
maintenance works during 2025.
Th& $8¢urfty of18ad in th¥ roof 81$0 conllnu&$ to be nh)nrtored.
The Church is also fortunate lo have the services ol a fumime Churth Officer and ol the assistance of several
members of the congregation with skills in the building sector.
PlanB for future pedod¥
We would like to look at inslaling n8w project0￿. m￿rOphOneS and speakers in the Sanctuary. We antlapate
drawing down money from the Consolidated Fabric Fund to undertake this work. We would also like to draw up
plans for strategic refurbishment ol the Large Hall and surrounding rooms for action in (he years to come.
2026 also will mark the end of an era with the reiirement of our Chur¢h officer, Stuart M¢Cltsy. Stuart has seNed the
Congregation and community in this role sin¢e 8th O¢tober 2003. going above and beyond his ¢onlradual duties f(>1
so many people. We aim to say a suitable goodtye to Stuart in October 2026. One of our big challenges for 2026 Is
to address what staffing is reqUI￿d for our congregation going fO￿ard into 2027 and beyond.
The General Trustees are on a missK)n to remove excess buildings from Ihe Nalional Church's porffolio so rt is like
al the point of the Church officer's retirement we will have to make a derysion about Ihe future of the Church
Offi¢er's flal on Clarkslon Road.
The Church of Scotland has introduced the ￿qu1￿ment that all congregations complete an ActSon Plan for at least
the next S years. We will work on it over the next few mnths so il can be submitted in the Autumn.
At the beginning of the year Cathcart Church of So)Iland's Roll slood 385 members. over the course of the year
between people removed by dealh. disjunction and resolution of KI￿ Session. 172 people were removed. 4 people
joined the were 8dded lo the roll. These Ghanges resulted in 8 mefflbership of 217 8131 st Oecember 2025.
Our congregatron is served by a wlling team of volunteers. However, we are in a position of needing more people to
serve in rninistries right across the church's work. We will need to address this over the course of the year.
Structure. governance and management
The charity is administered in accordance wrth the tems of the Unrtary Consb"tulion of Ihe Church of Scotland. The
Church is a registered Scottish Chanty INO. SC033802}.

CATHCART CHURCH OF SCOTLAND, GLASGOW
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
The Kirk Session who served during the year and up to the date of signature ol the finanaal statements were..
Linda Craig
IR85ign8d 6 October 20251
Hector Marshall
jani￿ McKay
Ewan Gourlay
Alex Hardie
June Allison
Gary 8ainbridge
Alasdair Bates
Karen 8everidge
Linda Burke
Alison David50n
Kristin Drummond
lain Duff
Christine Duncan
Anne George
Amanda Gillan
Ellen Hamilton
ex Harris
Robert Hutch¥on
Pamela Krtchin
May Laughlan
Joan Linds8y
Eilidh Macoonald
Donald MacLeod
William Marlin
James McHarg
Derek Mclntyre
Eric McLachian
Gail M¢L8y
Janel McNab
G8y Morrison
Anne Nei150n
Colin Ogilvie
Douglas P8ton
Fiona Paton
Irene Paul
Christine Penney
John Rich8rdson
Fiona Sutherfand
Mary Tweedle
Moira Hargre8ves
(Resigned 9 October 20251
(Resigned 18 August 20251
(Resigned 31 December 20251
(Resigned 18 August 20251
R•eruitm•nt and Appointm•nt ol Trust8•s
The Kirk Session members are the elders of the Church and a￿ chosen from those members ofthe Church who
are considered to have the appropriate gifts and skills.
The Minister. who 15 8 member ofthe bQ'rk Se$5￿n. is elected by the ￿ngregatiOn and inducted by Presbytery.
Pieviousty the Congie9ational Board would be appointed from wthin mernbers of the congregation who are
believed to have the skills and commrtment to contribute to the management affairs of the Church. Union requires
the Church to be administered under the Unrtary ConstibJts"on where there is no Congregational Board. Members
who were previousty on the Board therefore now aitend ￿'rk Session as Trustees.

CATHCART CHURCH OF SCOTLAND, GLASGOW
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
Organlsatlonal Structur•
Previousty the secular affairs wtthin the Church would be delegaled to the Congregational Board. Certain
responsibilities would be delegated lo subcommittees which report to the Congregational Board. The teams include
finance. fabric. governance and propety development (Hall lets). These affairs and subcomrnittees now report to
the Kirk Session. The Kirk Session, which meets at least 6 tiffles a year. is now responsible for spiritual and secular
8ff8irs within thè Chur¢h
Key Management Personnel
Given their roles as described above. Trustees consider themselves along with the Minister as the charity's key
management personnel, in charge of direcling and controlling the charity Jnd overseeing rts daily activities. Details
of Trustee and Minister remuneration are ouuined in nole 9 of the accounts.
Inductlon and Tralnlng of Trust••s
Members are made aware ol their responsibilth.ès by the Clert. Ekler inductK)n is carrièd out by the Minlster and the
Session Clerk. There is an annual meeting of Truslees at which any change of responsibilities is highlighted.
Independent Examlner
Thè Trusteès rècommend that Allison D•¥ine. C.A.. a partner in TC Group. eu$in&$$ Advlsors and Accountants,
remains in office as independent examiner until further nolice.
The Truslg¥5 report WO$ approved by the Board of KI￿ S&s$ion.
Ewan Gourlay
Tru•to0
71512026
Date..

CATHCART CHURCH OF SCOTLAND, GLASGOW
INDEPENDENT EXAMINER'S REPORT
TO THE KIRK SESSION OF CATHCART CHURCH OF SCOTLAND, GLASGOW
l ￿port on the finanual statements ofthe Church for the yeac ended 31 De￿mber 2025, which are set out on pages
10t033.
Respective responsibilitieg of Kirk Session and examiner
The Church's Kirk Session are responsible for the preparation of the financial statements in accordance with the
temis of the Charities and Trustee Investment (Scotlandl Act 21)OS and the Charities Accounts (Scotlandl
Regulations 2006. The Church Kirk Session consider Ihal the audit requirement of Regulation 1011llal-Icl of the
Charities Accounts Iscotlandl Regulations 2CX)6 does not appty.
11 is my re$pon$ibilty to examine Ihe financial $tslemenl$ 8$ require(J under $e¢tion 441111¢) tsf th& Charities and
Trust8e Investment Isctstlandl Act 2005 and to statè whether particular matters have comè to my Attention.
8a818 of Independent •xamlnerfs statement
My ex8mlll8tion is carried out in arxord8nce wrth Regulatson 11 of Ihe Ch81itie$ Accounis Iscodandl Regulaty'ons
2006. An examination includes a revièw of the a¢countin9 record$ kèpt by the ¢harity and a Comparison of the
financial statements presented ￿th those records. 11 also indudes consideration of any unusual items or disclosures
in the financial statements. and seeking explanations from the Injslees concerning any such matters. The
procedures undertaken do not provide all the evidence that would be required in an audrt and consequently I do not
express an audit opinion on the view given by the financjal statefflents.
Independ?nt examln8r'3 3ta19ment
In the course ol my examinath)n, no matter has come to my attenbon
1. which gives me reasonable cause to believe thal in any malerial respect the requirements..
lo keep ac¢ounling re¢ords in a¢¢ord8n¢e wilh Se¢iion 4411 Ila) ol lh& Charities and Trustee Invoslmenl
IS¢ollandl A¢1 2005 and Rtrgulation 4 01 the Chanti¢$ A¢¢ounts IS¢otlandl Re9ul8tion$ 2006, and
to prepare financial statements which accord with the a¢￿UntIn9 re¢ord$ and ￿Mpty with Re9ulafjon 8 of
the Charities Accounts (Scotlandl Regulations 2006 have not been met, or
2. to which. in my opinion. attention should be drawn in order to enable a proper understanding ol the financAal
slalemenls to be reached.
Alll$on D•vln• C,A.
TC Group
Busine55 Advisors & Accountants
180 St Vincent st￿et
Glasgow
G2 5SG
Date..
81512026

CATHCART CHURCH OF SCOTLAND, GLASGOW
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
Currgnt finan¢ial ygor
Un￿trict￿ Unreltrictgd Retytricted Endovmignt
funds
funds
nds
nds
general deslgnated
2025
2025
Total
Total
2025
2025
2025
2024
Notes
Income and endowments from:
Donations and legacies
Charitsble activities
Other trading activities
Inve51menls
The transfer of union
balance
Othèr income
223,049
38.192
30,085
23.055
119
223.168
39.604
30.085
23.055
153,503
36.741
13,125
1,410
1.412
285.597
5.781
137.877
143,658
Total Income and
endowment8
320,162
119
139,289
459.570
490,376
Expendlture on..
Charitable activities
277,468
15,10S
139,615
432.188
204,122
Totsl expendltur•
277.468
15.105
139,615
432.188
204,122
Net Incomellexpendltur•l
42.694
114.9861
13281
27.382
288,254
Translers be￿￿en funds
2,161
12,1611
N•t mov•m•nt In lund$
13
44,855
117,1471
13261
27,382
286,254
R•eonclllatSon ol fund8:
Fund balances al 1 January 2025
94,579
301.240
5.2C¥)
1.270
402.289
118,035
Fund bal•nce8 at 31 December
2025
139,434
2B4,093
4,874
1,270
429,671
402,289
The slalement of financi81 activities indudes all g8in3 and losses reco9nised in the year.
Thè notes on pagès 13 10 33 fomi part of these financAal statements.
10-

CATHCART CHURCH OF SCOTLAND, GLASGOW
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Prior finan¢ial year
Unre¥tri¢tsd Unretytri¢ted
funds
fun(ts
general deslgnated
2024
2024
Retytri¢ted Endovmignt
funds
funds
Total
2024
2024
2024
Notes
Income and endovmients
from:
Donations and legacies
Charitable activities
Other trading activities
Investments
The transfer of union balance
1S3.392
34,981
13.125
1,410
4.203
153,503
36,741
13,125
1,410
285.597
1.760
276.985
3.139
1.270
Total Incorn? and
207,111
277.096
4.899
1.270
490,376
Exp•ndlturè on..
Charitsble activities
199.352
2.826
204.122
Totsl exptrndllur•
199,352
2.826
204,122
N•1 In¢om* ond mov•m•nt In
fund$
7.759
274,270
2.955
1.270
280,254
R•conclllatlon of funds:
Fund balances at 1 January 2024
86,820
26.970
2,245
116,035
Fund balane•• at 31 Doc•mb•r
2024
94,579
301.240
5,200
1,270
402,289

CATHCART CHURCH OF SCOTLAND, GLASGOW
BALANCE SHEET
AS AT 31 DECEMBER 2025
2025
2024
Notes
Flxed assets
Tangible assets
Investment property
Investments
17
14
15
19.598
260.000
10,1)00
22,424
260.000
10,000
289,598
292,424
Currgnt 4$$gts
Debtors
Cash al bank and in hana
18
79.216
93.689
6.165
119.691
172.905
125,858
Credltors.. arnounts folllng due vAthln
on• yoor
19
132.8321
115,9911
Nèt eurmnt a88èts
140,073
109,865
Totsl a8S•t8 1•88 eurr•nt Ilabllltl•8
429,671
402,289
Th• fund$ of th• Chur¢h
Endowrnenl funds
Restricted income funds
Unrestricted funds- general
Unrestricted funds- (Jesignated
21
23
1.270
4,874
139.434
284,093
1,270
5,200
94.579
301,240
22
429.671
402,289
The notes on pages 13 to 33 fomi part of these fina￿la1 slatements.
71512026
The financial statements were approved by the KI￿ Session on ................
Ewan Gourlay
Trustee
12_

CATHCART CHURCH OF SCOTLAND, GLASGOW
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEAIBER 2025
Aecountlng pollel•s
Charfty Snforniatlon
Cathcart Church of Scotland, Glasgow is a a fegistered Scoth"sh Charity (No SC0338021. The charty's
principal address is 90 Clarkston Road, Cathcart. Gksgow G44 3DA.
1.1 Accounting convention
The financial statements have beèn preparèd in accordance vAlh thè Church's goveming document, the
Charities and Trustee Investment Iscoljandl Act 2005, the Charrties Accounts Iscotlandl Regulations 2006,
FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Charities
SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparing their accounls in accordance the Financial Reports'ng Standard applicabse in the UK and
Republic ol Irel8nd IFRS 1021" The Church is a Public Benefit Entity 85 defined by FRS 102.
The Church has taken at1vantage of the pro¥ision$ In the SORP for Charrties not to prepare a statement of
cash flows.
The financial slatemenls are prepared in sterfing. whic* is ihe functional currency of the Church. Monetary
arnounts in these financial statements are rounded lo the nearest £.
The financial statements he￿ been prepared under Ihe historical cosl convention. The principal accounting
poli¢i¢s adopied ar¢ s&1 out below.
1.2 Golng conc•m
Al the lime of approving the financial stalernents, the Kirk Session h8¥e 8 reasonable expectation that the
Chur¢h has adequate r&$our¢es lo ¢oniinu& in operational exi$ten¢e fof the foreseèable futurè. Thus th¥ Kirk
Se$$ion continuo lo adopt lh& gobng ￿ncern basis ol a¢¢ountin9 In pr¥pafin9 th¥ finan¢ial $ts1om¥nl$.
1.3 Charltable funds
Unrestricted funds are expendable at the discreiion of the trustees in furtherance of the objects of the charity.
If parts ol the unrestricted funds a￿ earmarked al the discretion of the trustees for a particular purpose, they
are designated as a separate fund. This designation ha8 an adMinistra￿'ve purpose onty and does not legally
restrict the trustees, discretion lo appty the lund.
Restricted fvnds are funds subject to specific requirements as to their use which may be declared by the
donor or wrth their authority or created through legal processes. but slill wthin the wider object5 of the charity.
1.4 Income
Incomè is rèco9nised when the Chuich is legalty entilled to tt after any perftsrmance conditK)ns havè bèèn
met, the amounts can be measureil reliabty, and it is probable that Income will be received.
Donations are reeognised when the charty has evidence of enlillement to the gift, receipt Is probable and its
amount can be measured ieliabty. Enlrtlement usualty arises immediatety upon ￿ceIpt, however, in the event
that a donation is subject to conditions that require a level of perfomance before the charity is entrtled to the
funds, the income is deferred and not recognised until either those conditions are fully met. or the lulfilment of
those conditions is wholty within the control of the charity and it is probable that those conditions will be
fulfilled in the reporting period.
Legacy gifts must be recognised when it is probable that il wll be ￿￿1Ved. This is normalty following the
granting of probale, when the administratorlexecutor of the estste has communicated in wrrting both the
amount and settlement date and any condrtions attached to the legacy are either within the ￿ntrol of the
charity or have been rnet. In the event that the gift 15 in the form of an asset other than cash or 8 financial
asset traded on a recognised sto(* exchange. iecognrtion is subject to the value of the gift being ieliab
measurable wrth a degree of reasonable accuracy and the trtle to the asset having been transferred to the
charity.
13-

CATHCART CHURCH OF SCOTLAND, GLASGOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
Accounting policies
(Continuedl
Donatod sèrvlcès and laellltlas
Donated professional Se￿IteS and donated faalrties are recognised as income when the charty has control
over the item, any conditions associated vnth Ihe donate¢J item have been met. the re￿Ipt of economic benefit
from the use by the charity of the ilem is probable and that economic benefit can be measured reliably. In
accordance with the Charities SORP IFRS1021 the general volunteer time of congiegation members is not
recognised.
On recèipt, donatèd profèssional seTh￿s and donatell faulitiès are cecognisèd on the ba$1$ of the value of
the gift to the charity which is Ihe amount the chanty would have been willing to pay to obtain seNices or
facilities of equivalent economic benefil on ihe open market.. a corresponding amount is then recognised as
expenditure in the period of receipt.
Grdnts recelvabl•
Income from govemmenl and other grants. whelher 'capilal' or 'revenue' in natu￿, are recognised when the
charity has unconditional entitlement to the funds. it is probable Ihat the incorne will be received. the amount
can be measured reliabty. Vnconditional entiuement will be achieved once any perfomiance or other
conditions attached lo the grants have been mel. or IV￿lMent of those conditions is wholty within the control of
th& ¢hO￿ty.
Where perfomiance conditions are attached lo the 9ranl and are yet to be met, the income is recognise(J as 8
liability and included on the balancE sheet as deferred income to be released.
Incom• Irom eharltsbl• actlvltl••
Income from charitable activities Includes income eamed both from Ihe suppty of goods or services under
contractual arrangements and from performance-related grants which have conditions that specify the
provision of particular goods or services to be provided by the chanty. Income from charrtable activities is
recognised as earned la5 the relatecl goods or seryices are providedl.
In¢om• from oth¢r tradlng a¢tlvltl¢•
Income from other trading actMt*s is ￿CogniSed when Ihe charity has entillement to the funds. it Is probable
that these will be received and the amounts can be measured reliabty.
Intèr•8t r•e•ivabl•
Interest on funds held on deposrt is induded when receNable and the amount can be meaSU￿d reliably by the
charity., this is normally upon notffication of the interest paid or payable by the bank.
Glft Ald
Income lax ￿rOverable on Grfl Aid donations is recognised when the respectNe don81ion h85 been
rècognised and the recovèrable amtsunt of income tax be measured reliabty," this is normalty when the
donor has completed the relevant Gtft Aid decjarab.on lom. Income tax recoverable on Gfjft Aid donat￿n$ is
allocate to the same fund as the respeciive ¢Jonalion unless specified by ihe donor.
1.5 Expenditurè
Liabilities are recognised as expendrture as soon as there is a legal or conslruclive obligation committing the
charity to that expendilure. it is prob8ble that sewemenl be required and the amount of the obligation can
be rneasured or estimated reliabty.
Liabilrties are measurefl on lecognrt￿n at historical cost and Ihen subsequenty measured at the best estimate
of the amount required to settle the obligab.on at the reporting date. The excepts.on is that ￿rtain finanaal
instruments rnusl be adjusted to their present value.. these indude finanaal liabilities where settlement is
deferred for rn0￿ than 12 months after Ihe reporting date.
l expenditure is accounted for on an accruals basis. Al expenses indudiny support ctssts and governanc8
costs are allocated or apportioned to the applicab￿ expendrfU￿ headings.
14_

CATHCART CHURCH OF SCOTLAND, GLASGOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
Accounting policies
(Continuedl
Exp•ndlturè on eharltablè aetlvltlès
Expenditure on chantable activrties indudes all costs incurred by the Church in undertaking activrties that
further Its charrtable aims for the benefit of its benefioaries, induding support costs and costs relating to the
governan￿ of the Church apportioned lo charitable aclivibes. The costs of charitable activrties presented in
the Statement of Financial Acl1vit￿S includes all costs of the Church.
Govemance costs
Governance costs (which are included as a cxjmponent of support costs in accordance with the SORPI
comprise all costs involving the public accountability of Ihe Church and rts complance with regulats'on and
good pr8Ctice. These costs include those related to constrtution81 and stslu¢ory requirernents. ex¢emal scrutiny
laudit or indèpèndènt èxaminalionl, strategic managèmenl, and othef lègal and prtsfèssional féès.
Taxatlon
Calhc8rt Trinity Churth is recognised as 8 charty lor the purpose5 of applicable tsx8tion legislab'on and is
Iherelore not $ubje¢t to taxation on its ¢harrtable a¢tivits¢s. The charity 1$ not registered for VAT and resour¢¥$
èxpen¢Jed thereforè include irrecovèrable inpul VAT.
1.8 Tanglbl? Ilxgd #s•et•
The Church has the right to occupy and use for its charitable objects certain tangible fixed assets. induding
the Church and ha115. the titles to which are vested in the General Trustees of the Church of Scotland for the
congregation li.e. not owned localty by the reporting Charityl subject to the regulation and direcb'on of the
General Assembly ol the Church ol S¢oiiand as regards the management and disp¢$81 of the propertie$
proceeds. Expendrtur$ in¢urred on thè repair and maint¢nan¢e of thesè assèl$ is charg¢d a$ resour¢ès
expended In th8 Statemènt of Fin8n¢ial ActNftle$ in the perfod In which the liability arf$es.
One property is locally owned. being that at 124 Carumunnock Road. Glasgow. This property was acquired
as part of the Union of Congregations. being held by the Trustees ol the previous Cathcart Old Parish Church.
and is included within the Balance Sheet.
Depreciation is recognised so as to vrriie off the cosl or valuation of assets les5 their residual values over their
useful lives on the lollowing bases..
Fixtures, fith'ngs and equipment
10 years siraighl line
The gain or loss arising on the disposal of an asset is detemiined as the dtherence between the sale proceeds
and the carrying value of the asset. and is recognised in the statement of financial athvth'es.
1.7 Investmont property
Investment property. which is propety held lo eam rentals andlor for caprtal appreciation, is initial
rewgnised at cost, which include5 the purchase cost and any directty attributable expenditure. Subsequent
it 15 tnea5ured at fair valug at thg report"bn9 end date. The Surplus 01 deficit on revalualK)n is iecognised in
profit or loss.
1.8 Fixed as#et investments
Fixed asset investments are inilialty measured at Iransaction price exduding (ransaction costs, and are
subsequenuy measured al fair value at each reporting date. Changes in fair value are recognised in net
incornellexpenditurel for the year. Transaction wsts are expensed as incurted.
15-

CATHCART CHURCH OF SCOTLAND, GLASGOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
Accounting policies
(Continuedl
1.9 Impalm•nt ol fix￿ ass•ts
At each reporting end date, the Church reviews the carying amounts of its tangible assets to detemiine
whether there is any indication that those assets have suffered an impairment 10$5. If any such indication
exists. the recoverable 8mount of the asset is esbm8ted in order to determine the extent of the itnp8irment
loss Ill any).
1.10 Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposits held at call with banks. other short-term liquid
investments with original maturities of three monlhs or less, and bank overdrafts. Bank overdrafts are shown
wrthin borrowngs in current liab'lrties.
1.11 Flnanclal Instruments
The Church has elected lo appty the prowsions of Section 11 'Basic Financial Instrument5, and Section 12
'Other FinancAal Instrument5 Issues. of FRS 102 to all of its financial instruments.
Flnan¢io1 instrum&nts •r& re¢ogni$sd in the Chuf¢h's b•l•n¢s Sheet wh¢n the Church be¢om¥s party lo th&
¢onlrac¢ual provisions of the in$IN￿nI.
Financial assets and liabilities a￿ offset. wlh Ihe net amounts presenled in the financial statements, when
there is a legalty enforceable right lo set off the recognised amounts and the￿ is an intention to settle on a net
basis or to realise the asset and sellle Ihe liability simumaneousty.
B•$l¢ fln•n¢l•l •$$•ts
Basic financial assets, which indude debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequentty carried al amorts'sed c05t using the effective
interest melhod unless the arrangemenl con5tilules a financin9 transaction. where the transaction is
measured al the present value ol the lulure receipls di5counled at a market rale of interest. Fin8nrial assets
c18ssified as r￿lyab1è wthin one yeaf are not amortis•d.
B•sle flnancl•l Ilabllltl•s
Basic financial liabilities. indudin9 credrtors and bank 108n$ are inrtially recognised 8t tr8n$8Ction price unless
the grr8ngemenl conslilules a finan¢ing transaction. where the debt in$lwmenl is measured al the present
value ol the future payments discounted at a market rate of interest. Finanaal liabilities classified as payable
wbthin one year are not amortised.
Debt instruments are subsequentty carried at amortised cosl. using the effective interest rate method.
Trade creditors are obligations lo pay ftTrr go(xls or services that have been acquired in the ordinary course of
operations from suppliers. Amtsunts payable ale dassffied as curtent li8bTltties if payment is due wthin onÈ
year or less. If not. they are presente¢J as non-current liabilities. Trade credrtors are recognised Inrtially at
transactM)n price and subsequentty measured at anKJrtised cost using the effedNe interest method.
Dfrrecognidon of financlal liabilities
Financial liabil￿'ÈS are dèiecognised when the Churth's contractual obligations expire or are discharged or
cancelled.
1.12 Retlrement benefits
Payments to defined contribution retirement benefft schèmes are charged as an expense as they fall due.
16-

CATHCART CHURCH OF SCOTLAND, GLASGOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
c￿tIcal accoun￿ng •stlmat•s and ludg•mènts
In the application ol the Church's accounting policies. the Kirk Session are required to make judgements.
estimates and assumptions about the carying amount of assets and liabilrties that are not readify apparent
from other Sour￿S. The e5timate5 and associated assumpty'ons are based on historical experience and other
factors that 8r8 considered to b8 relevant. Adual resums may diffei from th85e estirnate$.
The estimates and un¢Jertying assumptions afe reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimale is revised where the revision affects only that
period. or in the period of the revision and future periods where the revision affects both current and future
periods.
Key 8rÉas of ests'mation and judgèment relats.ng $pwficalty lo the Union of Congregation$ are as follows..
Property Valuatlon
A property at 124 Carmunnock Road, Glasgow. G44 SUU was acquired as part of the Union and in the 2024
Accounts this 'fair value. was adopted. At that time. Ihe propety was £260.000. The property was
independentty valued by surveyors. Shepherd Commerc4al. on 4th March 2025. The Trustees were satisfied
that this value would not have been materialty dillerenl al the ¢Jale ol transfer 017th November 2024, and fell il
approprlalé to 8ppty lo th8 Unlon Iran$ath"on$.
Accrued Income and expenditure
At last year end. being 31st December 2024. Ihe best estimate ol accrued income and accrued expenditure at
7th Novernber 2024 had been induded. tsking into account transaction5 which were known lo have been
Settled by Ihe 7th November 2024 and gbft abd daims Ihat were outstanding.
It was assumed that there were no undisclosed liabilities laclual or contingent) rèlatlng to thè charlty of
Cathcart Old Parish Church which hatj not been included h￿thIn their own Accounts.
During 2025, the Trustees have W0￿ed closety to bring all matters which related to the previous Cathcart Old
Parish Church lo a close.
Fund Cat•gorl*atlon
As part of the above relerenced Unlon, thè Trustees have not been alèrted to any restrtctions on funds
previously held by Cathcart Old Parish loiher than the noted flower fund and endowment fund) which would
need to be respected and carefulty appraised before application.
Fund3 which were previovsty shown 88 designaled vthin Cathcart Old Parish Church continued ¢0 be
retained.
17_

CATHCART CHURCH OF SCOTLAND, GLASGOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
Thè Transfer of Unlon Balane•
During the year ended 31 December 2024, on nh November 2024 Ihefe was a Union of Congregations
betr4een Cathcart Trinity Church of Scolland
ISC0338021 and C8thcart Old Parish Church of Scouand ISC0027271.
The Unrted Church retains the chanty number of SC033802 from Cathcart Trinity Church of Scotland with the
new United Church name ol Cathcart Chufch of Scolland, Glasgow
In accordance wf(h financjal reporbng slandards and the Chanty SORP. the fair value of net assets of the
Calhc8rt Old Parish Church is ￿ported as incorne. This is disclosed on the separate line 'The Transfer of
Union Balance, and has been valued as lollows".
2025
2024
Property1124 Carmunnock Road, Glasgow, G44 SUV)
Inve51menls INS&1 Bonds)
Bank Balances
A¢cured income indudin9 gift aitj
Accrued expenditure
260,000
10.000
20,567
2,921
17,8911
285.597
18-

CATHCART CHURCH OF SCOTLAND, GLASGOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
Ineom• from donatlons and legael•s
Unrestrlcted Unrestrlcted
lunds
funds
general designated
2025
2025
Total Unrestrlcted Unrestrlcted
funds
funds
general designated
2024
2024
Total
2025
2024
Donations and grfts
Legacies
144,946
78.103
145.(65
78.103
13B.392
15.000
138,503
15.000
223,049
119
223,168
153.392
153,503
Donatlons and glfts
WFO scheme
Ordinary offerings
Gift Aid donation
Tax r&¢laim on Gift Aid
donation
Other gifts and donabons
Other
19,683
5.222
94,518
19.683
5.222
94.518
21.829
3.575
88.697
21,829
3.575
88,697
23,630
23.630
119
1.693
22,265
22,265
119
1,893
1.915
2,026
144,946
14S.065
138.392
138,503
Ineom• from charltsbl• aetlvltl•8
Unre¥irfcled R•slrl¢ted
funds
lunds
2025
2025
Totsi Unr*$tri¢ted Re¥trl¢ted
funds
funds
2024
2024
Totgl
2025
2024
Sale of goods
Prernises inwme from
unassociate¢J groups
Prernise5 income from
associated groups
2,004
27,397
27.397
27.975
27,975
8.791
1.412
10.203
6.842
1.760
8.602
38,192
1,412
39,604
34.981
1,760
36,741
19-

CATHCART CHURCH OF SCOTLAND, GLASGOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
Ineom• from othèrtradlng actlvltl•$
Unrestricted Unrestrlcted
funds
funds
2025
2024
Cathcart Old Parish Church- hall rental inc4Jme
Rental income
27,685
2,400
10.725
2,400
Other trading activities
30,085
13,125
Incom• from Inv••tm•nt•
Unreotrfcted Unre8trlcted
fund•
fund8
2025
2024
Rental income- Healhdene Nursery
Interest rectrivable
21,720
1,335
1,410
23,055
1,410
-20-

•7JN
•7JN
•7JN
00
UU LO

CATHCART CHURCH OF SCOTLAND, GLASGOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
Exp•ndltur• on charltsbl• aetlvltl•s
2025
2024
Direct costs
Staff costs
Depreciation and irnpainnenl
Projects and activities
Prgrnises co$1$
Running costs
Property costs associatèd with Calh¢art Ok1 ¢overed by drawn d¢)wn from
General Trustees (note 81
Acwunt8ncy fees
Interest and finance costs
Governance ¢o$l$
30,536
2.826
10,000
213,172
142,193
26,358
2.826
10,000
53,206
105,024
24,385
2,C64
30
6,982
1,692
5,016
432,188
204,122
Analy•l8 by fund
Unrestricted lunds - general
Unrestricted funds- designated
Restricted fvnds
277,468
15,105
139,615
199,352
2,826
1,944
432,188
204,122
10 Truste￿ R¢myn•rotlon and R¢l•tsd Party Tr4n$•¢tlon•
Mlnlstefs trav81, t8l&phone, counal lax and 0th8r &x￿nS•S paid in th• year lotallèd £3,49412024- £3,218).
No other Trvstee received remuneraknon or ￿1Mbursernent ol any expenses during the year.
No Trustee or person related to a twvstee h8d 8ny person81 interest in any conlr8rt or transaction entered inlts
by the ¢h8rity during the year.
During 2025, donations identthed as having be&n receNed by the church from the Truste&s totaled £45,406
12024- £35,685).
During 2025, the Manse incurred redeC￿ration and refijrbishment expenditure totalling £6,09612024- £1,682).
-22_

CATHCART CHURCH OF SCOTLAND, GLASGOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
11
Employ••s
The average monthty number of employees during the yearwas:
2025
Numb•r
2024
Number
Premises maintenance
Employment costs
2025
2024
Wages and salarl&s
staff pension cos15
29,794
742
25,616
742
30,536
26,358
There were no employees whose annual remunerthn was £60,000 or more.
The Trustees consider themselves along wth the Mini$t&r as the charitys kèy managemènt personn•l.
All Church of Scotland congwalions conlribule lo the National Sts"pend Fund which bears the costs of all
ministers, stipends and ernployerfs contribvlions for national insurance. pension and housing and loan fund.
Ministers, stipends are paid in accordance wth the nabonal stipend scale. which is related lo years of
servi¢e. For the year under review. the minimum sbpend was £32.433 and the maximum Stipend lin the fffth
and subsequent years) £39.856.
12 T#￿tIon
Th¥ Charty 1$ exempl Irom tsxation on its a¢twiti¢$ be¢ouse all it$ inwm¢ 1$ appl￿￿ for ¢harilabl¢ purposes.
13 Not Incomellexpendltur•l lor th• yfrar
2025
2024
Operating for the year is stated after charging..
Independent Exarninerfs fees
Payroll services paid to Independent Examiner
Depreciation of owned langible fixed 8ssets
6,982
1,464
2,826
5.016
1,392
2,826
-23-

CATHCART CHURCH OF SCOTLAND, GLASGOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
14 Inv•stm•nt proparty
2025
Falr valuè
At 1 January 2025 and 310e￿rnber 2025
260.000
In th8 previous year aceounts to 31st December 2024. upon the Union Of Congregations 8 property at 124
C8munnock Road, Glasgow, G44 5UU was fecognised. In accordance wrth Financial Reptsrting Standards,
the value attributable to this was represenlalive of market value at the date of Union. being 7th November
2024. To lairty assess the value, the Tfuslees inslnjcted a professional survey of the property by Shepherd
Commeraal. This survey. on 4th March 2025. provided a value of £260,000 which the Trustees were satisfied
would not have been rnaterialty different at 7th November 2024 or 8t 31st December 2025.
15 Flx•d as••t Inv•8tm•nts
Income Bond$
Cost or v¥lu•tlon
At 1 January 2025 & 31 December 2025
10,000
Carrylng amount
At 31 December 2025
10,000
At 31 December 2024
10,000
16 Flnanelal In8trum•nts
202S
2024
Carrylng omount of fln•n¢l•l #s￿￿
Instruments meaSU￿d at lair value through profit or loss
10,000
10,000
-24_

CATHCART CHURCH OF SCOTLAND, GLASGOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
17 Tanglblè (lx￿ ass•ts
Flxture$,
fltUng5 8nd
oqulpmont
C￿t
At 1 January 2025
38,554
At 31 December 2025
36.554
Dgpreclatlon and Impolnnont
At 1 January 2025
Dèpreciation charged in the y&ar
14,130
2,826
At 31 Do¢ember 2025
16,956
Carrylng amount
Al 31 December 2025
19,598
Al 31 December 2024
22,424
18 D•btor•
2025
2024
Amounts lalllng du• wbthln on• y•ar:
Other debtors
Prepaymènts and a¢¢wei1 in¢om&
3.585
75,631
8,16S
79.218
8,165
19 Cr•ditor8'. amounts lalllng du• wlthln onè yèar
2025
2024
Other taxation and social seujrity
other credrtors
Accruals and deferred income
451
2.001
30.380
390
1.399
14.202
32.832
15.991
-25-

CATHCART CHURCH OF SCOTLAND, GLASGOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
20 R•tlr•m•nt ￿n&fit seh•m•s
2025
2024
Defined contrlbutlon scheme8
Charge to profit or loss in respect of defined contribution schemes
742
742
The Church operales a defined contribution pension scheme for all qualfying employees. The assets ol the
scheme are held separatety from those of the Church in an independently administered fund.
21 Endovnngnt fund•
Endowment funds represent assets whth must be held pemanenlty by the Churctt. Income arising on th¢
endowment funds can be used In accordance with the objects of the Church and Is induded as unrestncted
income. Any caprtal gains or losses arising on the assets fomi part ofthe fund.
At 1 January
2025
Incomlng
re$ource$
At31
Dec?mber
2025
Pormanent endowrn?nl8
1,270
1,270
Provlou8 y••r:
At 1 January
2024
Ineomlng
resources
At31
Decèmber
2024
P•mian•nt èndowmènts
1,270
1,270
The Union of Congregation has resulted in the transfer of the endowment funds from Cathcart Old Parish
Church of Scotland ISC0027271 on the 71h November 2024.
-26-

CATHCART CHURCH OF SCOTLAND, GLASGOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
22 Unr•strSetod funds - d•slgnat•d
These are unrestricted fvnds whith are material to ihe Church's activities made up as follows..
At 1 January
2025
Incoming
resource5
Resource8
expended
Trnnsfer8
At31
D8c8mber
2025
Designated Asset Fund
Kirk Session Fund
F8bric Fund
Benevolent Fund
Sunday School
Guild Fund
Mens Association
282.424
1.831
12,253
1.450
822
2.161
299
{2.8261
1261
112.253)
279,598
1,924
119
1.450
822
12.1611
299
301.240
119
115.1051
12.1611
284,093
Pr•vlou8 y•ar:
At 1 January
2024
Incomlng
r•8ource8
Re80urce8
expended
Transf•r8
At31
December
2024
Designated Assel Fund
Kirk Session Fund
Fabric Fund
Benèvolent Fund
Sunday School
Guild Fund
Mens Association
25,250
1,720
280.000
{2,8261
282,424
1,831
12,253
1,450
822
2,161
299
12.253
1.450
822
2.161
299
26.970
277.096
{2.8261
301.240
-27_

CATHCART CHURCH OF SCOTLAND, GLASGOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
22 Unrestricted funds - designated
(Continuedl
Dèslgnatèd Assèt Fund
The DesKJnated Assets Fund represents the net book value of the tharitys fixed assets.
During the prior year. Income of £260.(N)O represented the propety acquired upon the Union with Cathcart
Old Parish Church of Scotland ISC0027271.
Klrk Sesslon Fund
The Kirk Session Fund records the income and expenditufe of thè Kirk Session. This fvnd 1$ trèated 8$
"designated. as the Trustees recognise that the fund can onty be used at the d¢s￿tiOn ol the Session.
Fabric Fund
Represents fund5 held for the maintenanrE of Ihe church properbes.
8•ntvoltnt Fund
The Benevolent Fund exists to provid& a$s1$tan￿ In tom$ of hardshlp.
Sunday School Fund
Rep￿SeThts funds that the Trustees have set aside for use by the Sunday School.
Gulld Fund
Represents fund$ th81 the Trusle•s have set asidè for us• by the Guld Committe•. Th• Gulld Fund Is no
longer held by the Church. The balance was transferred to General Fun¢Js Iunrestrictedl at 31 December
2025.
Men¥ A88oclatlon Fund
Represenls lund5 thal the Tru8lees have sel aside for use by the Mens Assou81i0n.
-28-

CATHCART CHURCH OF SCOTLAND, GLASGOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
23 R•strfet•d funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
Subject to specjfic condition5 by donors as to how they may be used.
Al 1 January
2025
Incomlng
f•soure•
Resources
•xpènd•d
At31
Dèeèmb8r
2025
Flower Fund
Sunday Club
Raclaimable propety costs
Restricted Legacy Fund
Defibrillator Fund
3.870
1.412
11.6381
137.877
1137.8771
250
100
250
11001
5.200
139.289
1139.8151
4,874
Prnvlou8 y•ar:
At 1 January
2024
Incomlng
re8ource8
Re8ource8
expended
At31
Daeember
2024
Flower Fund
Sunday Club
Restricted Legacy Fund
Defibri1181or Fund
522
1.373
250
4,899
3,870
980
250
100
13931
2.24S
4,899
11,9441
5,200
Flowtr Fund
The Flower Fund represents lunds used lo buy lTh)wers for church services.
Sunday Club
Represents funds used towards the Sunday Club and generalty young peop￿S. growth in the Christian faith.
R•elaimabl• Prts￿rty Coata
Records expenditure Incurred localty dunng the financial year which the Trustees were able to access fijnds
held on behalf of the Congregation by the Church of Scodand General Trustees towards. Both income and
expenditure are recorded though this fvnd. Further details of the balances remaining with the Church of
Scotland General Trustees are included within the Appendix lo ihe financial stalements.
Restricted Lega¢y Fund
The Restricted Legacy Fund represents funds receNed from legaoes that specific iestriGtions. During
2008, the church received a £250 legaq to be used towards the purchase of a stained glass window.
Deflbrtllator Fund
Represents donations r￿1ved iowards the costs of the purchase of a defibrillator. The fund was expended
as at 31 December 2025.
-29-

CATHCART CHURCH OF SCOTLAND, GLASGOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
24 Unr•strSetod funds
These are the unrestricted fijnds to the charity
At 1 January
2025
Income Expenditure
Transfer8
At31
D8c8mber
2025
General fvnds
94,579
320.162
{277.468)
2.161
139,434
Previous year:
At 1 January
2024
Income Expendlture
Trnn8fer8
At31
De¢gmb8r
2024
Goneral fvnd$
86,820
207,111
1199,3521
94,579
G•nor¥l Fund
The General Funas represent the res&rvg$ of Ihe Church which lh& Tru$lo¢$ a￿ lo dir¥¢t In th&
furtherance ol the objectives of the Church wthout further reStr￿tiOn.
25 Analy81s of net a88et8 between fund8
Unrn•trlet•d Unrn•trlet•d
lund
fund¥
g•n•ral d•slgnated
2025
2025
R••trlet•d Endowm•nt
fund$
fund$
Total
2025
2025
2025
At 31 D*¢*mb*r 2025=
Tangible assets
Invèstment prop8rties
Investment5
Current assetsllliabilities
19.598
280.000
19,598
260,000
10.000
140,073
10.000
129.434
4.49S
4,874
1,270
139.434
284.093
4.874
1.270
429,671
Unreslrl¢tsd Unre$trl¢ted
funds
funds
general dgsignated
2024
2024
Restrl¢ted Endovrnent
funds
funds
Total
2024
2024
2024
At 31 December 2024:
Tangible assets
Investment properties
Investments
Curient assetsllliabilttiesl
22.424
260.000
22,424
260.000
10,000
109,865
10,IXIO
84.579
18.816
5,200
1,270
94,579
301.240
5,200
1,270
402,289

CATHCART CHURCH OF SCOTLAND, GLASGOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
26 Volunte•rs
In common wrth all congregations of the Church of Scotland the COng￿gatiOn benefits from the contribution
made by volunteers who give their tirne and tslents willingty for Ihe benefit of the Church. The areas of
congregational lrfe which rety on the contribubon of volunleers are many and varied and much of the activity
would be unable to continue w8re it not forth8 cofflmitment shown.
27 Capltal commltments
Amounts contracted for but nol provided in the financial stalements..
2025
2024
othèr building ¢0515
51.483
This represents the balance due for roof repairs per contract wmmenced before 31 December 2025. paid
February 2026.
28 Coll•¢tloni lor Thlfd P•rtl¢•
202S
2024
Glasgow SE Foodbank
Lodging House Mis&on
730
505
261
1,235
261
Calhcart Church ol Scolland a¢t&d 8$ ¥n agenl lo colle¢l and femrt fund$ lo the abov¥ named third parties.
This income is not trèated as belonging to the Con9regatson as thè Tfustèes cannot control or dirg¢t the
funds. As such the income and eXpendrtU￿ Is not reported in the Statement ol Finanaal Activities.
29 Related party transactlons
Other than disdosed in note 10. there were no disd05able relaled party transactions during the year12024 -
none).
At date of Union of the Chvrches, 7th November 2024. the Church of Scotland required that the
Congregational board was disbanded and any nonolders would lose their Trustee Status.
Alex Hardie, Treasurer from January 2026. is also a Truslee of Radiate Cathcart. During the year to 31
December 2025 Calhcart Churth of So)Uand paid a Grant of £10.o￿12024.. £10.OCK)I lo Radiate Calhcjrt.
31

CATHCART CHURCH OF SCOTLAND, GLASGOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
30 R•stat•m•nt of Comparltlv•s
By virtue of the Union of Congregations in late 2024, any ongoing act￿rt￿S associated wth Ipreviousl
Cathcart Old Parish Church buildings. are now reported wthin Calhcart Church of Scotland. Although no
changes to the overall totals in wmparabves 120241. some income and expenditure categorie5 have been
restated to piesent a more d8tailed view of transadions, consistent wrth the allorAtion5 of Cathcart cos,
wbthin these financial statements.
Furthemiore. the categorisalion of a property held locally has been re-categorised as investment property
rather than functional fixed assel as it is held to derive investment retum. rather than for use in the charrty's
own activities.
There has been no ¢hange lo the report&d $urplu$ of net assets Ireserv¢$l as a ￿SuIt of the abov&
restatements.
31 Income from ActSvW•8
Contributions and hall hire fees from groups and organisations holding activrties vthin our Church buildings
include
Unossoelated A&8oelated Assoclatod Llf¢ & Wo
Unre8trlcted Unrestricted Re8trlcted Unre8trtcted
2025
Total
2024
Total
legro Dance
Arts and crafts
Baby sensory
adminton Clubs
Cocaine Anonyrnou
ER Feel Better
Foundation
Fathers Song
Flower fund
Guid8s and Browniès
Hear my music
Hall Hire
Hosprtality
Life and Work
Line Dancing
Mission sales
Mtsments Cafe
Probu3
Scouts
Snowdrops
Street Pastors
Table tennis
Thursday Exercise
Toddlers
9,695
1,115
270
9,695
840
1,350
1,416
270
1.660
1.020
1.020
743
743
473
232
1,760
745
7.125
160
1.022
164
1,260
5.660
200
370
630
150
200
1,940
1,412
1,412
978
8.590
150
1.967
978
6.5
150
201
1.766
1,110
1,110
7,025
450
385
7,025
450
385
150
150
300
2,055
525
2,055
525
700
27,397
8,791
1,412
37,604
36,741
-32_