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:
- 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;
- 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)**_
- awarding grants to support institutions, colleges or churches engaged in training students or workers for Christian work or ministry; and
- 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:
- 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;
- 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
- 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
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
- 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
2. 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|
Page 4
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.
Page 5
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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