REGISTERED CHARITY NUMBER : SC048928
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 FOR PARTICK FREE CHURCH OF SCOTLAND (CONTINUING)
PARTICK FREE CHURCH OF SCOTLAND (CONTINUING)
LEGAL AND ADMINISTRATIVE INFORMATION
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Charity Name Partick Free Church of Scotland (Continuing)
Charity Number (Scotland) $C048928
_— a Denominational address c/o General Treasurer Copperfield House Culloden Road Inverness V2 SBP
Parent Charity Number (Scotland) $C030976
Trustees The Trustees comprise all members of the Deacons’ Court, the membership which is listed within their report on Page 4. — a Church Address 2-4 Thornwood Terrace Partick Glasgow G11 7QZ Church Website www.partickfreechurchcontinuing.org
Church Email partickfree@gmail.com
Bankers Virgin Money 32 Sylvania Way Clydebank G81 1RP
Page 1
REPORT OF THE TRUSTEES For the year ended 31 December 2025
PARTICK FREE CHURCH OF SCOTLAND (CONTINUING)
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The Trustees have pleasure in presenting their Report along with the Financial Statements of the charity for the year ended 31 December 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 01 January 2019).
OBJECTIVE AND ACTIVITIES Affiliation, objectives and aims The congregation is part of the Free Church of Scotland (Continuing) denomination with congregations in the UK, USA, Canada, Sri Lanka, Spain, France and Portugal. This Church is Presbyterian in Church government and adheres in worship and doctrine to the position adopted by the Church of Scotland at the Reformation. This Church claims continuity with the Free Church of Scotland which came into existence historically in 1843 and within which there was a split in January 2000. That part of the Church which for administrative reasons is described as the Free Church of Scotland (Continuing) claims to be more faithful to the constitutional principles of the Free Church than the other part of the Church resulting from the split. The constitutional documents of the Free Church of Scotland of 1843 remain the founding documents of the Free Church of Scotland (Continuing).
Significant objectives and activities ; The principal objectives of the congregation, in common with the Church body of which it is a part, is to maintain the public worship of God and advance the gospel and kingdom of the Lord Jesus Christ, in obedience:to Him and in accordance with the Holy Scriptures. ;
The congregation is also concerned to exercise pastoral care and practical concern for those in need. The congregation maintains the ordinances of worship on the Lord’s Day, the dispensing of the sacraments of Baptism and the Lord’s Supper, organises Sabbath Schools, Bible Studies, =ellowships, Mid-week and Saturday evening Prayer Meetings, Open Air Preaching, Evangelistic Outreach and pursues other activities consonant with its Biblical principles. Details regarding the congregation’s Church and Hall situated at 2-4 Thornwood Terrace, Glasgow, G11 7QZ and the Manse situated at 23 Kingfisher Drive, Glasgow, G13 4QA are outlined in Note 6 to the Financial Statements. To facilitate its objectives and aims the Trustees have in place an ongoing program scheduled to ensure the regular maintenance and upkeep of the above properties.
The Trustees are committed to ensure that all practical steps are undertaken to promote the wellbeing of each individual child and vulnerable adult in accordance with its Safeguarding Statement and Procedures Policy. The Trustees are responsible on an ongoing basis for assessing the operational risks to which the congregation is exposed. To facilitate this objective, the Trustees utilise the denominational Risk Register Checklist to annually undertake a risk assessment to ensure compliance and that all aspects of risk have been assessed and appropriate action taken to mitigate or eliminate the risk.
Grant making policy The congregation makes donations from its income to individuals and organisations whose aims are compatible with the congregation’s objectives and are generally known to the Trusiees and the congregation. . . Page 2
PARTICK FREE CHURCH OF SCOTLAND (CONTINUING)
REPORT OF THE TRUSTEES - continued For the year ended 31 December 2025
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ACHIEVEMENT AND PERFORMANCE
Charitable Activities Throughout the year the Partick Free Church (Continuing) congregation carried out various activities in pursuit of its stated aims and objectives referred to on page 2 as follows:
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e Meets regularly each Lord’s Day at 11.00 am and 6.00pm for public worship. e Conducts a mid-week prayer meeting each Wednesday. A joint prayer meeting is held with the Knightswood FCC congregation each Saturday.
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e Mid-week Bible Study along with Bible & Confession of Faith study and discussion meetings held in members’ homes.
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e Sabbath School & Bible Class. e Church Fellowship Meetings held with invited Missionary Society Speakers. e Weekly Open-Air preaching and tract distribution conducted in Glasgow city centre and in the Partick locality.
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e Worship Services are recorded and made available to the house bound and the wider church via Sermon Audio both in audio and video format, Facebook, Youtube and Zoom.
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e Endeavour to provide spiritual care and social support for the elderly, the sick and those who are confined within their own homes.
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e The Church Website is regularly updated providing church members and the general public with information regarding intimations, news, audio sermons and access to the congregations Facebook and X pages.
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During the year the Deacons’ Court granted the use of the Church hall to the following external organisations to facilitate their requirements: ¢ Monthly public meetings of the Thornwood Community Council. e Monthly public meetings of the Coastal Cruising Association and the Clyde Shiplovers Society. e Monthly public meetings of Living Rent - Partick Branch. e Weekly Ballet Classes.
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FINANCIAL REVIEW Results for the year The financial position of the congregation is reflected in the Financial Statements for the year as set out on pages 7 to 14 of this Report. The Trustees acknowledge their gratitude and thankfulness to the Lord who has graciously blessed us as a congregation in maintaining and upholding His Cause among us throughout the year. Thanks and appreciation is extended to our members and adherents for their faithful support and generous contributions towards the temporal needs of the Congregation.
Principal funding sources The Partick Free Church (Continuing) primarily receives its funding by way of weekly envelope, plate and electronic bank payment contributions along with Gift Aid Income Tax repayment.
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REPORT OF THE TRUSTEES - continued For the year ended 31 December 2025
PARTICK FREE CHURCH OF SCOTLAND (CONTINUING)
ee FINANCIAL REVIEW - continued ; ,
Reserves policy
It is the policy of the Trustees to maintain the unrestricted funds at a level to meet ongoing expenditure requirements throughout the year. The Unrestricted General Fund at 31 December 2025 amounted to £27,840 (2024 - £25,191) and is assessed as providing adequate funding to meet the ongoing work of the Church.
Total reserves, including balances on restricted funds amounted to £301,061 (2024 - £299,073).
GOVERNANCE, STRUCTURE AND MANAGEMENT
Governing Document
Partick Free Church (Continuing) is established by Constitution. The constitutional documents of the Free Church of Scotland of 1843 remain the founding documents of the Free Church of Scotland (Continuing).
Structure
The congregation is within the Southern Presbytery and is authorised by the Free Church of Scotland (Continuing) to have a Minister paid from its central funds. The minister and elders comprise the Kirk Session, which is responsible for the spiritual oversight of the congregation. The financial administration, and matters of fabric are the responsibility of the Trustees. Under charity law the Deacons’ Court, which includes the minister, elders and deacons are deemed to be the Trustees of the Congregation. This is separate from the role of Congregational Trustees who are responsible only for holding property in trust. The Trustees (Deacons’ Court) who served during the year were:
(Minister and Moderator) (Elder) (Elder and Deacons’ Court Clerk) (Elder) (Deacon)
Congregational Trustees
Appointment of Charity Trustees
The Kirk Session exercises its discretion in determining the most appropriate methcd of electing new Trustees (Elders and Deacons). The communicant membership of the congregation must be involved in the process of election and must have the support of the majority of the communicant membership. The person(s) elected must be adjudged by the existing Trustees to be fit for the office of Trustee and be conversant with the Church’s ethos, aims and objectives as well as its day-to-day operations. As part of their induction programme new Trustees are required to undertake training to ensure awareness and understanding of:
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e the duties and responsibilities of Trustees;
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e the organisational structure of the charity; e the financial position of the charity and
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e the future plans and objectives of the charity.
Risk management
The Trustees regularly conduct an assessment of the major risks to which the congregation is exposed to and take timely and appropriate steps to minimise the occurrence of such risks.
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PARTICK FREE CHURCH OF SCOTLAND (CONTINUING)
REPORT OF THE TRUSTEES - continued For the year ended 31 December 2025
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STATEMENT OF TRUSTEES RESPONSIBILITIES
The Trustees are responsible for preparing the Report of the Trustees and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). ;
The law applicable to charities in Scotland, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the provisions of the charity’s constitution requires the Trustees to prepare financial statements for each financial year which gives a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the Trustees are required to
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e select suitable accounting policies and apply them consistently;
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e observe the methods and principles in the Charity SORP;
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e make judgements and estimates that are reasonable and prudent;
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e state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the provisions of the charity's constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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- | : | ) Board ofTrustees on 22- 2026and: on its behalf } =
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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF PARTICK FREE CHURCH OF SCOTLAND (CONTINUING)
- | report on the accounts for the year ended 31 December 2025 set out on pages seven to fourteen.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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) Régulations 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 | 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:
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which gives me reasonable cause to believe that in any material respect, the requirements:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations;
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e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations;
have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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22 January 2026
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PARTICK FREE CHURCH OF SCOTLAND (CONTINUING)
STATEMENT of FINANCIAL ACTIVITIES for the year ended 31 December 2025
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|---|---|---|---|---|---|---|---|---|
|a|
|Unrestricted|Restricted|2025|2024|
|Funds|Funds|Total|Funds|Total|Funds|
|Notes|£|£|£|£|
|INCOME &|ENDOWMENTS|FROM:|
|Donations and|Legacies|2|78,858|5,310|84,168|86,711|
|Other Trading|Income|3|2,934|1,230|4,164|3,155|
|Investment|Income|4|269|-|269|579|
|Total|82,061|6,540|88,601|90,445|
|EXPENDITURE|ON:|
|Charitable|activities|
|General|Activities|5|79,413|6,660|86,072|85,185|
|Total|79,413|6,660|86,072|85,185|
|NET INCOME/(EXPENDITURE)|2,648|(120)|2,529|5,260|
|Introduced|during year|-|-|-|2,170|
|Transfer|between|Funds|11|-|-|-|-|
|Net movement|in|Funds|2,648|(120)|2,529|7,430|
|RECONCILIATION|OF|FUNDS|
|Total|funds|brought|forward|10|297,674|1,399|299,073|291,643|
|TOTAL FUNDS CARRIED FORWARD|12|300,322|1,279|301,602|299,073|
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The notes form part of these financial statements
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PARTICK FREE CHURCH OF SCOTLAND (CONTINUING)
BALANCE SHEET as at 31 December 2025
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|---|---|---|---|---|---|---|---|
|——————|ace|
|Unrestricted|Restricted|-|
|Funds|Funds|2025|2024|
|Notes|£|£|£|£|
|FIXED|ASSETS|
|Tangible|assets|6|270,000|-|270,000|270,000|
|CURRENT ASSETS|
|Cash|at|bank|-|23,458|-|23,458|22,283|
|Debtors|&|Prepayments|7|8,604|-|8,604|7,094|
|302,061|-|302,061|299,377|
|CREDITORS|
|Amount falling due|within|one year|9|(460)|-|(460)|(304)|
|NET CURRENT ASSETS|301,601|-|301,601|299,073|
|FUNDS|
|Unrestricted|Fund|300,322|297,674|
|Restricted|Funds|1,279|1,399|
|TOTAL FUNDS|12|301,601|299,073|
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The financial statements were approved by the Board of Trustees on 22 January 2026 and signed on its behalf by:
The notes form part of these financial statements
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PARTICK FREE CHURCH OF SCOTLAND (CONTINUING)
NOTES TO THE FINANCIAL STATEMENTS , for the year ended 31 December 2025
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1 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statement of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the charity. The trustees consider that there are no material uncertainties about the charities ability to continue as a going concern. The trustees also consider there are no significant areas of judgements, estimates or key assumptions that affects items in the accounts.
Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably.
Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Charitable Activities . Charitable expenditure comprises those costs incurred by the charity in the delivery of its objects and activities. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. The allocation of direct and support costs are analysed in the notes to the financial statements. Tangible Fixed Assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Furniture & Fittings 20% straight line Taxation The charity is exempt from income tax on its charitable activities. The charity is not registered for VAT purposes and consequentially all input VAT is charged against the category of resources expended for which it was incurred.
Page 9
PARTICK FREE CHURCH OF SCOTLAND (CONTINUING)
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2025
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1 ACCOUNTING POLICIES - continued
Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the
discretion of the Trustees.
Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. Restricted funds can only be used for particular restricted purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purposes of each fund is included in the notes to the financial statements.
| financial statements. | |||||
|---|---|---|---|---|---|
| Total | Total | ||||
| 2 | DONATIONSAND LEGACIES | Unrestricted | Restricted | 2025 | 2024 |
| £ | £ | £ | £ | ||
| Door Collection | 3,873 | - | 3,873 | 4,425 | |
| Freewill Offering | 58,485 | - | 58,485 | 56,252 | |
| Gift Aid Tax Reclaim | 12,927 | - | 12,927 | 19,067 | |
| Donations | 3,574 | 5,310 | 8,884 | 6,967 | |
| 78,858 | 5,310 | 84,168 | 86,711 | ||
| 3 | OTHER TRADING INCOME | ||||
| Publications - Witness | 449 | - | 449 | 390 | |
| CollectionAppeals | - | 1,230 | 1,230 | 620 | |
| Rental Income | 2,485 | - | 2,485 | 2,145 | |
| 2,934 | 1,230 | 4,164 | 3,155 | ||
| 4 | INVESTMENT INCOME | ” | |||
| Bank Interest | 269 | - | 269 | 579 | |
| 269 | - | 269 | 579 | ||
| 5 | CHARITABLE EXPENSES - GENERAL | ||||
| Remittancesto Central Funds | 54,000 | - | 54,000 | 54,000 | |
| Church Expenses | 11,789 | - | 11,789 | 7,488 | |
| Manse Expenses | 4,955 | - | 4,955 | 9,875 | |
| Ministers Expenses | - | - | - | 2,000 | |
| Congregational Expenses | 4,952 | - | 4,952 | 6,256 | |
| Evangelism/Outreach Expenses | 460 | - | 460 | 1,018 | |
| Donations (Note 8) | 3,256 | 6,660 | 9,916 | 4,548 | |
| 79,413 | 6,660 | 86,073 | 85,185 |
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PARTICK FREE CHURCH OF SCOTLAND (CONTINUING)
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2025
| 5 | CHARITABLE EXPENSES -GENERAL | (Breakdown analysis) | (Breakdown analysis) | ||||||
|---|---|---|---|---|---|---|---|---|---|
| Denomination | Minister's | Church | Manse | Other | 2025 | 2024 | |||
| Outlays | Expenses | Expenses | Expenses | Expenses | Total | Total | |||
| £ | £ | ||||||||
| Contribution towards Central Funds | 54,000 | - | - | - | - | 54,000 | 54,000 | ||
| Assembly& Presbytery Expenses | - | - | - | - | 366 | 366 | 360 | ||
| Communion Expenses | - | - | - | - | 695 | 695 | 910 | ||
| Supply Costs - preaching | - | - | - | - | 320 | 320 | 360 | ||
| Supply Costs - travel | - | - | - | - | 14 | 14 | - | ||
| Car Expenses | - | - | - | - | - | - | 742 | ||
| Manse Hospitality | - | - | - | - | - | - | 22 | ||
| Evangelistic&Outreach Expenses | - | - | - | - | 460 | 460 | 1,017 | ||
| Sermon Audio | - | - | - | - | 557 | 557 | 468 | ||
| Live Streaming Services | - | - | - | 730 | 730 | 709 | |||
| Publications& Literature | - | - | - | - | 869 | 869 | 847 | ||
| Donations | - | - | - | - | 9,916 | * | 9,916 | 4,548 | |
| insurance | - | - | 1,052 | 247 | 288 | 1,587 | 1,420 | ||
| Heat& Light | - | - | 2,111 | - | - | 2,111 | 3,464 | ||
| Council Tax | - | - | - | 2,798 | - | 2,798 | 2,624 | ||
| Common Charges | - | - | - | 160 | - | 160 | 147 | ||
| Repairs& RefurbishmentCosts | - | - | 8,126 | 1,751 | - | 9,876 | 10,485 | ||
| Gardening Costs | - | - | 500 | - | - | 500 | 598 | ||
| Printing, Stationery &Advertizing | - | - | - | - | 170 | 170 | 183 | ||
| Website Outlays | - | - | - | - | 594 | 594 | 614 | ||
| Consumables | - | - | - | - | 131 | 131 | 172 | ||
| Catering Crockery | - | - | - | - | - | - 4 |
605 | ||
| Other Expenditure | - | - | - | - | 218 | 218 | 890 | ||
| 54,000 | - | 11,789 | 4,955 | 15,328 | 86,073 | 85,185 | |||
| Analysis by Fund | |||||||||
| Unrestricted Funds | 54,000 | - | 11,789 | 4,955 | 8,668 | 79,413 | 82,822 | ||
| Restricted Funds | - | - | - | - | 6,660 | * | 6,660 | 2,363 | |
| 54,000 | - | 11,789 | 4,955 | 15,328 | 86,073 | 85,185 |
NOTES TO THE FINANCIAL STATEMENTS- continued for the year ended 31 December 2025
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PARTICK FREE CHURCH OF SCOTLAND (CONTINUING)
| 6 | TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|---|
| Freehold | Furniture | ||||
| Property | & Fittings | Total | |||
| £ | £ | £ | |||
| COST | |||||
| At 1January 2025 | 270,000 | 4,346 | . | 274,346 | |
| Additions | - | - | - | ||
| At31 December 2025 | 270,000 | 4,346 | — | 274,346 | |
| DEPRECIATION | |||||
| At 1January2025 | - | 4,346 | 4,346 | ||
| Charge foryear | - | - | - | ||
| At31 December 2025 | : | 4,346 | 4,346 | ||
| NET BOOKVALUE | |||||
| At31 December2025 | 270,000 | - | 270,000 | ||
| At 31 December 2024 | 270,000 | - | 7 | 270,000 | |
| Church and Hall | |||||
| In March 2018 the Free Church ofScotland (Continuing) | denomination purchased from the | ||||
| Trustees ofthe United Free Church ofScotland the Church and Hall property situated at | 2-4 | ||||
| Thornwood Terrace, Glasgow, grantingthe Partickcongregation exclusive use ofthe same. | |||||
| The latterarrangement isgoverned bytheterms and conditions setout in the Schedule | of | ||||
| Obligationsdocumentagreedbetweenbothparties. |
Congregational Manse
The manse property at 23 Kingfisher Drive was purchased in 2014 for £215,050. A mortgage loan of £115,000 was taken out with Stewardship to facilitate the purchase, was repaid in January 2021 and the interest-free loan of £25,000 provided by FC(C) Central Funds was subsequently repaid in September 2022. With payment of the above outstanding liabilities now having been met the title deeds are now held in the name of the local congregational trustees. The Deacons' Court have agreed that the manse property be shown in the local financial accounts at a valuation of £270,000.
| 7 | DEBTORS&PREPAYMENTS | 2025” | 2024 |
|---|---|---|---|
| £ | £ | ||
| Debtors - Gift Aid Refund | 6,940 | 5,881 | |
| Prepayments -Various | 1,664 | 1,213 | |
| 8,604 | 7,094 |
All prepayments will be released, as relating to expenditure having incurred, by 30 November 202¢
Page 12
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PARTICK FREE CHURCH OF SCOTLAND (CONTINUING)
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2025
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|8|GRANTS|PAYABLE|
|The total grants|payable during the year to|individuals|and|institutions was|as follows:|
|2025|2024|
|Glasgow|Caledonian|Union|-|100|©|
|Hudson Taylor|Ministries|300|-|
|Melville|Knox|Christian|School|1,850|1,100|
|Middle|East|Reformed|Fellowship|350|200|
|Presbytery|of Navarre & Aragon|600|200|
|Reformed|Protestant|Mission|-|Sri|Lanka|2,000|1,000|
|Sri|Lanka|- Cyclone Appeal|500|-|
|Scottish|Reformation|Society|200|200|
|The|Christian|Institute|100|-|
|The Thomas Chambers|School|-|France|450|-|
|Trinitarian|Bible Society|- South|Scotland|Auxiliary|400|400|
|Presentations|3,166|1,348|
|9,916|4,548|
|Geographical|Allocation|
|Local|5,616|3,148|
|National|100|-|
|Overseas|4,200|1,400|
|9,916|4,548|
|9|CREDITORS:|AMOUNTS|FALLING|DUE WITHIN|ONE YEAR|
|2025|2024|
|£|£|
|Other|Creditors|460|304|
|10|COMPARATIVES|FOR THE|STATEMENT OF|FINANCIAL ACTIVITIES|- 2024|
|Unrestricted|Restricted|Total|
|Funds|Funds|Funds|
|INCOME AND ENDOWMENTS|FROM:|£|£|£|
|Donations|and|legacies|84,911|1,800|86,711|
|Other Trading|Activities|2,535|620|3,155|
|Investment|Income|579|-|579|
|Total|88,025|2,420|90,445|
|EXPENDITURE|ON:|
|Charitable|Activities|
|Direct|Charitable|Expenditure|82,822|2,363|85,185|
|Total|82,822|2,363|85,185|
|NET INCOME/(EXPENDITURE)|5,203|57|5,260|
|Introduced|during year|2,170|-|2,170|
|Transfer|between|Funds|:|-|-|
|Net|Movement|in|Funds|7,373|57|7,430|
|RECONCILIATION|OF|FUNDS|
|Total|Funds|brought|forward|290,301|1,342|291,643.|
|TOTAL FUNDS CARRIED FORWARD|297,674|1,399|299,073|
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11 TRANSFER BETWEEN FUNDS During the year there were no transfers between Funds.
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PARTICK FREE CHURCH OF SCOTLAND (CONTINUING)
NOTES TO THE FINANCIAL STATEMENTS- continued for the year ended 31 December 2025
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| 12 | MOVEMENT IN FUNDS | Net | Transfers | Transfers | Transfers | |||
|---|---|---|---|---|---|---|---|---|
| At | movement | between | At | |||||
| 01:01:25 | in Funds | Funds’ | 31:12:25 | |||||
| £ | £ | £ | £ | |||||
| Unrestricted Fund | ||||||||
| General Fund | 25,191 | 2,649 | - | 27,840 | ||||
| Designated Funds | ||||||||
| Property Fund | 270,000 | - | - | 270,000 | ||||
| Dumfries Fund | 2,170 | - | - | 2,170 | ||||
| Benevolent Fund | 312 | - | - | 312 | ||||
| 297,674 | 2,649 | - | 300,322 | |||||
| Restricted Funds | ||||||||
| Outreach Fund | 1,399 | (120) | - | 1,279 | ||||
| TOTALFUNDS | 299,073 | 2,529 | - | 301,601 | ||||
| 13 | EXPLANATION OF FUNDS | |||||||
| Unrestricted Funds | ||||||||
| The General Fund represents unrestricted fundswhich theTrustees are free to use in | ||||||||
| accordance with the charitable objects. | ||||||||
| The PropertyFund represents freehold propertyowned | bythe congregation. | .. | ||||||
| The Dumfries Fund representsthe balance offunds accumulated bythe work | inDumfries prior | |||||||
| tothe union inMay 2024, with the Deacons' Court agreeingto designatethose funds | should | an' | ||||||
| furtherwork arise in the area. | ||||||||
| The Benevolent Fund represents funds held to be distributed atthe discretion | ofthe Trustees | the Trustees | ||||||
| to individuals who are encountering financial hardship. | ||||||||
| Restricted Funds | ||||||||
| The Outreach Fund represents a private donations received to be utilised forthe | the purpose of | |||||||
| defraying expenditure incurred in its ongoing evangelism program. | ||||||||
| 14 | TRUSTEES REMUNERATIONAND BENEFITS | |||||||
| There were noTrustees remuneration for services rendered. During the year, | Rev. Andrew R | |||||||
| Allan and hiswife occupied the church manse. | Noconsiderationwaspayable | forthe useofthis | ||||||
| asset, and the council tax chargewas incurred | bythe Deacons’ Court. | |||||||
| During the year, expenses of£nil (2024 -£2,000) were incurred on behalf ofRev. Andrew R | ||||||||
| Allan in his capacity as Minister ofthe Church. | ||||||||
| 15 | RELATED PARTIES DISCLOSURES | |||||||
| During the year, Partick Free Church ofScotland (Continuing) (PFCS(C)) | made | donations of | ||||||
| £54,000 (2024: £54,000) to the Free Church ofScotland (Continuing) (FCS(C)), | a charitywhere | |||||||
| JohnNGillies,isalsoaTrustee. | wl |
13 EXPLANATION OF FUNDS Unrestricted Funds The General Fund represents unrestricted funds which the Trustees are free to use in accordance with the charitable objects. The Property Fund represents freehold property owned by the congregation. | .. The Dumfries Fund represents the balance of funds accumulated by the work in Dumfries prior to the union in May 2024, with the Deacons' Court agreeing to designate those funds should an' further work arise in the area. The Benevolent Fund represents funds held to be distributed at the discretion of the Trustees to individuals who are encountering financial hardship. Restricted Funds The Outreach Fund represents a private donations received to be utilised for the purpose of defraying expenditure incurred in its ongoing evangelism program.
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