Docusign Envelope ID: 5365765C-9C8D-45D6-8EBB-636F4A78600A
Scottish Charity No. SC049285
The John Paton Foundation
Trustees’ Report and Financial Statements For the year ended 31 August 2025
Docusign Envelope ID: 5365765C-9C8D-45D6-8EBB-636F4A78600A
The John Paton Foundation
Contents of the Financial Statements for the year ended 31 August 2025
| Page | |
|---|---|
| Report of the Trustees | 1 – 2 |
| Report of the Independent Examiner | 3 |
| Receipts and Payments Account | 4 |
| Statement of Balances | 5 |
| Notes to the Financial Statements | 6 |
Docusign Envelope ID: 5365765C-9C8D-45D6-8EBB-636F4A78600A
The John Paton Foundation
Report of the Trustees for the year ended 31 August 2025
The Trustees are pleased to present their report together with the financial statements of the Foundation for the year ended 31 August 2025.
Reference and administrative details
Principal and registered address
St Silas Church Office 69 Park Road Glasgow G4 9JE
Structure, governance and management
Governing document
The John Paton Foundation is a Scottish Charity (No. SC049285). The Foundation was registered as a Scottish Charitable Incorporated Organisation (SCIO) with the Scottish Charity Regulator on 9 May 2019.
Aims and affiliations
The Conviction of the Founding Trustees of The John Paton Foundation is that God is building His Kingdom in the world today through the faithful, prayerful scattering of the word of God, as taught by Jesus in his parable of the sower (Mark 4:1-20). Jesus therefore commanded his followers, “The harvest is plentiful but the workers are few. Ask the Lord of the harvest, therefore, to send out workers into his harvest field.” (Matthew 9:37-38).
In Glasgow, and across the west of Scotland, there is a great need for a fresh explosion of Biblically faithful, prayerfully dependent, missional, Christ-centred ministry. But the stark reality is that one of the barriers to meeting that need is a lack of available financial support, to train up and support gospel workers, to resource church workers, and to pump-prime church planting initiatives.
To this extent the aim of the John Paton Foundation, working primarily alongside St Silas church, is to fund and support those training for ministry, working in ministry, and planting churches, for the salvation of many, to the glory of the name of Jesus Christ.
Trustees
Management of the Foundation remains with the Trustees. The Trustees who served during the year are as set out below:
Rev Martin Ayers (Chair) (term of office expired 8 May 2025) Martin Brandmeier (Chair) (with effect from 9 May 2025) Laura Fishbacher (appointed 28 October 2024) Andrew Gemmill (appointed 9 May 2025) Nicola Hettle Katie Parker (Treasurer) Jack Strain (appointed 24 March 2025) Amy Wicks (re-appointed 23 September 2024 – resigned 24 March 2025) Roderick Maciver (Administrator)
Objectives and activities
Objectives and aims
The Foundation’s objectives and aims are to further the advancement of the Christian religion in Scotland and the world, founded on its Basis of Faith as set out in paragraph 7 of its Constitution. These include:
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awarding grants or bursaries to students, workers, volunteers, ministry trainees and leaders in training, who are undertaking training through churches, institutions or colleges engaged in training students for Christian work or ministry;
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awarding grants or bursaries to those engaged in Bible teaching ministry or theological education throughout the world and to those engaged in training others to undertake Bible teaching or theological education;
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Docusign Envelope ID: 5365765C-9C8D-45D6-8EBB-636F4A78600A
The John Paton Foundation
Report of the Trustees for the year ended 31 August 2025
Objectives and aims (continued)
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awarding grants to support institutions, colleges or churches engaged in training students or workers for Christian work or ministry; and
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carrying out or supporting other charitable work or purposes within the definition of charitable purposes or objectives under Charity Law insofar as such work and purposes are not inconsistent with those set out above.
Significant activities
Our main activities in relation to these objectives are to receive donations in support of the Foundation’s objectives, receive applications from funding from potential beneficiaries (who may be either individuals or appropriate institutions) and make a grant payment where the Trustees decide to approve any such application.
The Foundation also publishes a newsletter which seeks to provide a regular update on how it is helping to further the objectives and aims set out in its Constitution.
Achievements and performance
During the year, the Foundation has approved:
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two grant applications from St Silas’ Church in Glasgow which helped fund the costs of employing a Minister in Training and Cross-Cultural Worker in Training at the Church;
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four individual grant applications from Ministry Trainees entering their first year of training at St Silas’ Church, Glasgow, to contribute towards their training costs for the 2025/26 academic year; and
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two individual grant applications from a Ministry Trainee at Harper Church, Glasgow and subsequently at Hope Community Church, Barlanark, to contribute towards their training costs for the 2024/25 and 2025/26 academic years.
Financial review
Results for the year
The financial statements for the year are set out in pages 4 to 6. The Receipts and Payments Account on page 4 reflects a decrease in funds of £19,082 (2024: increase in funds £6,456). This gives unrestricted funds carried forward of £12,885 (2024: £31,967). The total funds carried forward are £12,885 (2024: £31,967).
Reserves
It is the policy of the Foundation to maintain unrestricted funds at a level that equates to approximately 3 months of unrestricted expenditure. As shown on page 4, the level of unrestricted reserves at 31 August 2025 amounted to £12,885 (2024: £31,967) which is above the required level.
Approved by the Trustees on 18th November 2025 and signed on their behalf by:
Martin Brandmeier Chairperson/Trustee
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Docusign Envelope ID: 5365765C-9C8D-45D6-8EBB-636F4A78600A
The John Paton Foundation
Report of the Independent Examiner to the Trustees for the year ended 31 August 2025
I report on the accounts of the Foundation for the year ended 31 August 2025 which are set out on pages 4 to 6.
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 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention
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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 (as amended), and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended) 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.
Jonathan N Innes FCCA Managing Director
Innes & Partners Limited Chartered Certified Accountants
Innes House 18 Shairps Business Park Houstoun Road Livingston EH54 5FD
Date: 18th November 2025
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Docusign Envelope ID: 5365765C-9C8D-45D6-8EBB-636F4A78600A
The John Paton Foundation
Receipts & Payments Account for the year ended 31 August 2025
| Notes Receipts Donations Bank interest received Total receipts Payments Grants and donations 4 Bank charges Professional fees Independent examination Total payments Net (decrease) / increase in cash for the year Cash balances brought forward Cash balances carried forward |
General fund £ 15,151 71 15,222 33,500 60 144 600 34,304 (19,082) 31,967 12,885 |
2025 Total funds £ 15,151 71 15,222 33,500 60 144 600 34,304 (19,082) 31,967 12,885 |
General Fund 18,134 67 18,201 11,000 61 144 540 11,745 6,456 25,511 31,967 |
2024 Total funds £ 18,134 67 |
|---|---|---|---|---|
| 18,201 | ||||
| 11,000 61 144 540 |
||||
| 11,745 | ||||
| 6,456 25,511 |
||||
| 31,967 |
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Docusign Envelope ID: 5365765C-9C8D-45D6-8EBB-636F4A78600A
The John Paton Foundation
Statement of Balances as at 31 August 2025
| Notes Opening (Deficit) Closing balance for year balance £ £ £ Bank account balance 31,967 (19,082) 12,885 Total cash balances 31,967 (19,082) 12,885 Represented by: Unrestricted funds 5 General 12,885 12,885 Statement of creditors at 31 August 2025 Professional fees 144 Independent Examination 600 744 2025 |
Opening Surplus Closing balance for year balance £ £ £ 25,511 6,456 31,967 2024 |
Opening Surplus Closing balance for year balance £ £ £ 25,511 6,456 31,967 2024 |
|---|---|---|
| 25,511 6,456 |
31,967 |
|
| 31,967 | ||
| 31,967 | ||
| 144 600 |
||
| 744 |
The financial statements on pages 4 to 6 were approved by the Trustees on 18th November 2025 and signed on their behalf by the undernoted:
Martin Brandmeier Chairperson/Trustee
The notes on page 6 form part of these financial statements.
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Docusign Envelope ID: 5365765C-9C8D-45D6-8EBB-636F4A78600A
The John Paton Foundation
Notes to the financial statements for the year ended 31 August 2025
1. Accounting policies
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended).
Basis of financial statements
The financial statements have been prepared on a receipts and payments basis.
Receipts and Payments Account
For the purpose of the Receipts and Payments account as shown on page 4, funds are defined as follows:
Unrestricted funds comprise grants and other income received for the objects of the Charity without further specified purpose and are available as general funds.
2. Transactions with Trustees and reimbursement of expenses
No Trustees received payments or reimbursement of personal expenses during the year ending 31 August 2025 (2024: nil).
3. Related party transactions
There were no transactions with related parties during the year ending 31 August 2025 (2024: nil).
4. Grants paid
| 4. Grants paid Grants to individuals x 7 (2024: 3) 5. Unrestricted funds General fund Total unrestricted funds |
Balance at 01.09.24 £ 31,967 |
Receipts £ 15,222 |
2025 £ 33,500 |
2024 £ 11,000 |
| 33,500 | 11,000 | |||
| Payments £ (34,304) |
Balance at 31.08.25 £ 12,885 |
|||
| 31,967 | 15,222 | (34,304) | 12,885 |
Explanation of funds
The General Fund - encompasses all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.
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