2025-12-31-accounts - Greenview Church

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Scottish Charity No. SC051209

Greenview Church

Trustees’ Report and Financial Statements For the year ended 31 December 2025

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Greenview Church

Contents of the Financial Statements for the year ended 31 December 2025

	Page
Trustees’ Annual Report	1 – 5
Independent Examiner’s Report to the Trustees	6
Statement of Financial Activities	7
Balance Sheet	8
Notes to the Financial Statements	9 – 20

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Greenview Church

Report of the Trustees for the year ended 31 December 2025

The trustees present the annual report and accounts for Greenview Church for the year ended 31 December 2025.

Reference and Administrative Information

Charity Name: Greenview Church Charity Registration Number: SC051209 Contact Address: 1439 Pollokshaws Road Glasgow G41 3RQ Website: www.greenviewchurch.co.uk

Trustees

For the purpose of charity law, Trustees of the church are recognised as the charity’s Trustees. The Trustees serve voluntarily. The church is congregational in policy and its day to day running is delegated by the Trustees to the Elders. The Trustees who served during the year are as follows:

Colin Adams * Douglas Galbraith * Alastair Holden Andy Hunter * Chair of the Trustees Nigel Kenny Secretary to the Trustees Andy Macdonald * Chris Mackison Treasurer Zach Watt * Roy McAllister (Resigned 11 December 2025) Vic Walker * (Resigned 16 February 2025)

(* indicates those who are Elders in the Church)

Independent Examiner: Jonathan Innes FCCA Innes & Partners Limited Chartered Certified Accountants 18 Shairps Business Park Houston Road Livingston EH54 5FD Bankers: Bank of Scotland 228 Kilmarnock Road Glasgow G77 6PB Solicitors: Diakoneo Legal Services Limited 48 Speirs Wharf Glasgow G4 9TH

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Greenview Church

Report of the Trustees for the year ended 31 December 2025

Structure, Governance and Management

Governing Document

Greenview Church (“the church”) is established by Trust deed and is a Scottish Charitable Incorporated Organisation (SCIO) No. SC051209.

Recruitment and Appointment of Trustees

New Trustees are nominated for appointment by the existing Trustees. There is no fixed term for Trusteeship. Prior to their appointment, new Trustees would have served the church for some time in various roles and would be familiar with the church’s values, its aims and objectives as well as its day to day operations. As part of their induction programme, new Trustees are required to understand their statutory responsibilities.

Aims

The aim of the church is to function as an evangelical church and to be recognised as a body of the New Testament order in and from its premises situated at Pollokshaws Road, Glasgow.

Achievements and Performance

Throughout 2025, church services took place every week, with the Sunday Morning Service live-streamed on YouTube to accommodate housebound members and others unable to meet in the building. In-person attendance numbers were consistently around 200 adults and children on Sunday mornings, with around 60 attending on Sunday evenings.

Various activities continue to be carried out in pursuit of the aims of the church, to build up the faith of members and to support practically others in the local community:

The Elders met monthly to plan and review church activities, and the Trustees met quarterly to oversee areas of church governance. Various tasks were delegated to groups and individuals for appropriate action.
There were two Trustee resignations: one Trustee relocating away from Glasgow and another retiring after 31 years of service.
All Greenview Trustees were PVG registered in accordance with the Disclosure (Scotland) Act 2020. The Trustees also continued work on reviewing required policies.
Food Safety training (REHIS) was provided and funded to ensure ongoing compliance with catering hygiene requirements, 21 members have now been certified.
Fire safety training was undertaken by church staff.
The church’s Pastor-Teacher, Colin Adams, continues to lead in overseeing services, preaching and pastoring responsibilities.
Zach Watt, Associate Pastor, focuses on discipleship (including the church’s house-group ministry), along with general pastoral responsibilities.
In August, Lucy Thompson commenced work as the church’s Outreach and Community Worker (which she combines with part-time theological study).
The fortnightly Thursday evening prayer meetings continued throughout the year, with 30 to 40 people attending. These meetings raise awareness of, and pray for, worldwide mission, the ministry of partner agencies and charities, as well as the work of Greenview Church members who serve in different areas. Accordingly financial gifts were made to a number of organisations and individuals, supporting Christian work locally in Glasgow, and internationally in various countries across three continents.
On alternate Thursday evenings, between 60 - 70 people attended church Community Groups which are hosted in various homes throughout the southside of Glasgow.
A fortnightly online Wednesday afternoon meeting continued to meet to pray for areas of Christian service. It is mostly attended by senior members, some of whom would find it difficult to attend an in-person meeting.
A Sunday School for those aged 3 - 12 ran each week, with around 18 children attending.

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Greenview Church

Report of the Trustees for the year ended 31 December 2025

Achievements and Performance (cont’d)

Two Tots & Co (Carer & Toddler) groups met on Tuesday and Thursday mornings, with around 50 children (from 30-35 families) and their carers attending each week. These groups continue to be popular and are heavily used by the community beyond Greenview itself.
An Easter Egg Hunt and a Halloween Light Party were held for younger children during the year.
The Youth Fellowship met on Sunday evenings throughout the year with around 15 young people attending. Time together included giving young people time to explore the Christian faith and meet for social events. In September this group enjoyed a weekend away.
A young adults group also held regular social events throughout the year.
Occasional podcasts on Biblical topics were also recorded and made available.
The Coffee Break Community Café was open throughout the year, staffed by committed volunteers, to serve the local community on Wednesday and Friday mornings, with over 80 people attending each week. The café made generous donations to various missionaries and organisations.
A Discovery Club day, for primary-aged children, was held in August.
A Prayer Seminar training day was held in October.
The women’s Quilts & Crafts Group, open to those in the local community, met fortnightly to make quilts and other crafts. A Craft Fair was held in November with the money raised being given to Greenview women serving as missionaries in different capacities.
A Christmas Concert was held in December. This included a church choir and was attended by over 100 people.
An evangelistic course (3,2,1) was held in October and November and was attended by a number of visitors wishing to explore the Christian faith.
The Warm Spaces ministry continued over the winter months. This involved opening the church from 4- 6pm on Saturdays, to provide a warm space, welcome and dinner for anyone wishing to drop-in. Supported by a team of church volunteers, 20-30 people from the community were able to enjoy this provision each week.

Summary of future plans

We will continue to carry out the charity’s aims and objectives by maintaining our activities and exploring opportunities and other ways we can benefit our local community.

Statement on risk

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. These risks include funding, property and volunteer availability.

In order to mitigate the funding risk, annual expenditure is reviewed and budgeted based on anticipated income; several investments have been made in building security in recent years to address the risk to the property; regular appeals for volunteers to serve in church ministries are made, and training and equipping programmes are a regular part of the church calendar.

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Greenview Church

Report of the Trustees for the year ended 31 December 2025

Financial Review

Results for the year

The financial statements for the year are set out in pages 7 to 20. The Statement of Financial Activities on page 7 reflects a increase in funds of £16,374 (2024: net decrease of £34,023). The Church held total reserves at 31 December 2025 amounting to £835,043 (2024: £818,669) which was made up of an unrestricted general fund amounting to £158,948 (2024: £126,538), unrestricted designated funds amounting to £662,438 (2024: £676,075), and restricted funds amounting to £13,657 (2024: £16,056).

Principal Funding Sources

The church receives its funding from church members by way of weekly offerings, standing orders and other donations, many of which attract Gift Aid.

Reserves Policy

It is the policy of the church to maintain unrestricted funds, i.e, funds not committed or invested in fixed assets, at a level that equates to approximately three months of unrestricted expenditure. This allows sufficient funds to enable the ongoing work of the church to be maintained. Per the Balance Sheet on page 8, the Unrestricted General fund at 31 December 2025 amounted to £158,948 (2024: £126,538) which was acceptable to the Trustees. The church’s total reserves at 31 December 2025 amounted to £835,043 (2024: £818,669) of which £13,657 (2024: £16,056) related to Restricted funds as further outlined in note 16 on page 19.

Grant making policy

The church makes grants from its gift income to individuals and organisations that are generally known to the Trustees and to the church. The beneficiaries are involved in activities or ministries compatible with the church’s objectives.

Trustees’ responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees’ annual report and 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 requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the method and principles in the applicable Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.

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 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 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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Greenview Church

Report of the Trustees for the year ended 31 December 2025

Trustees’ responsibilities in relation to the financial statements (cont’d)

The trustees are responsible for the maintenance and integrity of the charity and financial information on the congregation’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

17.03.2026

Approved by the Trustees on …………………………………….. and signed on their behalf by:

| dudySigned by:Hunter

Andy Hunter

Chair of the Trustees

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Greenview Church

Report of the Independent Examiner to the Trustees for the year ended 31 December 2025

I report on the accounts of the church for the year ended 31 December 2025 which are set out on pages 7 to 20.

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’s Trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given in the accounts.

Independent Examiner’s Statement

In the course of my examination, no matter has come to my attention

which gives me reasonable cause to believe that in any material 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 8 of the 2006 Accounts Regulations (as amended) have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Jonathan Innes FCCA

Managing Director

Innes & Partners Limited Chartered Certified Accountants

Innes House 18 Shairps Business Park Houstoun Road Livingston EH54 5FD

17.03.2026

Date: ………………………………..

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Greenview Church

Statement of Financial Activities for the year ended 31 December 2025

		Unrestricted	Unrestricted		2025	Unrestricted	Unrestricted		2024
	Note	General	Designated	Restricted	Total	General	Designated	Restricted	Total
		fund	funds	funds	funds	fund	funds	funds	funds
		£	£	£	£	£	£	£	£
Income and endowments from:
Donations and legacies	3	228,870	-	347	229,217	209,029	-	7,649	216,678
Charitable activities	4	2,000	15,465	360	17,825	1,818	13,904	-	15,722
Other	5	2,178	-	-	2,178	4,826	-	-	4,826
Investments	6	2,181	-	-	2,181	2,510	-	-	2,510
Total income and endowments		235,229	15,465	707	251,401	218,183	13,904	7,649	239,736
Expenditure on:
Raising Funds	7	-	-	-	-	218	-	-	218
Charitable activities	7	207,477	27,468	82	235,027	240,468	27,753	5,320	273,541
Total expenditure		207,477	27,468	82	235,027	240,686	27,753	5,320	273,759
Net income / (expenditure)		27,752	(12,003)	625	16,374	(22,503)	(13,849)	2,329	(34,023)
Transfers between funds	16	4,658	(1,634)	(3,024)	-	-	-	-	-
Net movement in funds		32,410	(13,637)	(2,399)	16,374	(22,503)	(13,849)	2,329	(34,023)
Reconciliation of funds
Total funds brought forward		126,538	676,075	16,056	818,669	149,041	689,924	13,727	852,692
Total funds carried forward	16	158,948	662,438	13,657	835,043	126,538	676,075	16,056	818,669

All income and expenditure derive from continuing activities.

The statement of financial activities includes all gains and losses recognised during the year.

The notes on pages 9 to 20 form part of these accounts

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Greenview Church

Statement of Financial Position as at 31 December 2025

		Unrestricted	Unrestricted		2025	2024
	Note	General	Designated	Restricted	Total	Total
		fund	funds	funds	funds	funds
		£	£	£	£	£
Fixed assets
Tangible assets	10	-	655,892	-	655,892	671,792
Total fixed assets		-	655,892	-	655,892	671,792
Current assets
Debtors	12	10,466	-	-	10,466	2,814
Cash at bank and in hand		169,505	6,546	13,657	189,708	149,448
Total current assets		179,971	6,546	13,657	200,174	152,262
Liabilities
Creditors falling due within one
year	13	21,023	-	-	21,023	5,385
Net current assets		158,948	6,546	13,657	179,151	146,877
Total assets less current liabilities		158,948	662,438	13,657	835,043	818,669
Net assets		158,948	662,438	13,657	835,043	818,669
The funds of the Charity
General funds		158,948	-	-	158,948	126,538
Designated funds		-	662,438	-	662,438	676,075
Restricted income funds		-	-	13,657	13,657	16,056
Total Charity funds	16	158,948	662,438	13,657	835,043	818,669

The notes on pages 9 to 20 form part of these accounts

17.03.2026

The accounts were approved by the trustees on …................................ and signed on their behalf by:

Andy Hunter

Chair of the Trustees

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Greenview Church

Notes to the Financial Statements f or the year ended 31 December 2025

1. Accounting policies

Basis of Preparation and Assessment of Going Concern

Greenview Church is a registered charity in Scotland. The principal address is given in the charity information on 1 of these financial statements. The nature of the charity’s operations and principal activities are in the Trustee’s report.

The financial statements are prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice 2019 applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note to these accounts. The accounts are prepared on a going concern basis as the Trustees consider that there are no material uncertainties about the Church’s ability to continue as a going concern. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The Charity has taken advantage of the provisions in the SORP for charities applying FRS102 Update Bulletin 1 as published on 2 February 2016 and does not prepare a Statement of Cash Flows.

The Charity meets the definition of a public benefit entity under FRS 102.

Funds Structure

Funds are classified as either restricted funds or unrestricted funds, defined as follows:

Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.

Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.

Income Recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations income is normally recognised on receipt. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

No amount is included in the financial statements for volunteer time in line with the SORP. Further detail is given in Note 14.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

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Greenview Church

Notes to the Financial Statements f or the year ended 31 December 2025

Income Recognition (cont’d)

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Expenditure Recognition

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 settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis.

Cash and cash equivalents

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of twelve months or less from the date of acquisition or opening of the deposit or similar account.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Charitable Activities

The expenditure on charitable activities includes grants made, governance costs and support costs as shown in the notes.

Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of the economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer time of congregation members is not recognised.

Tangible fixed asset

Tangible fixed assets are stated at costs (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each on a systematic basis over its expected useful life as follows:

Land and buildings 2% and 0% Straight Line Furniture and equipment 25% Reducing Balance Motor vehicles 25% Reducing Balance

Fixed Asset Investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value with changes recognised in ‘net gains / (losses) on investments’ in the SoFA if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

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Greenview Church

Notes to the Financial Statements f or the year ended 31 December 2025

Termination policy

Termination payments are recognised in the financial statements when the charity is committed to making the payment and the termination payment has been approved by the charity’s trustees; and the amount of the payment can be reliably measured; and the payment is due as a result of a decision that has already been made by the charity (e.g., redundancy plan, individual employee termination). The charity recognises a liability and expense related to termination payments when the employee’s termination is agreed and is no longer subject to significant uncertainty.

2. Trustee remuneration and related party transactions

During the year, no Trustees received remuneration in capacity as Trustees (2024: nil). The following trustees received remuneration in their relation to their employment in the charity.

Zach Watt, a Trustee, received remuneration including pension contributions of £13,915 (2024: £9,761) in his capacity as Associate Pastor for Discipleship for the year. Zach was reimbursed expenses totalling £5,358 (2024: £5,906), £1,059 (2024: £1,785) incurred in his role as Associate Pastor For Discipleship and £4,299 (2024: £4,121) incurred on behalf of church expenses.

Colin Adams, a Trustee, received remuneration including pension contributions of £49,657 (2024: £47,292) in his capacity as Pastor Teacher for the year. Colin was reimbursed for out-of-pocket expenses totalling £1,567 (2024: £1,859) incurred in his role as Pastor Teacher.

The Church has an investment in a property in which Colin and Nicki Adams are also invested in. The property is held by the church as a Fixed Asset and the value will be realised upon sale of the property along with a share of the capital growth gain upon disposal.

Two other Trustees were reimbursed for out-of-pocket expenses during the year totalling £819 (2024: £298).

During the year a total of £41,591 (2024: £30,660) was donated to the congregation without conditions by the Trustees.

During the year the church made gifts to the following organisations of which Trustees of Greenview Church are also Trustees.

Organisations receiving gifts FIEC (Charity has 9 Trustees) Hope for Glasgow (Charity has 4 Trustees)	Amount and Trustees connected to
	organisations £12,216 Colin Adams £1,000 Vic Walker

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Greenview Church

Notes to the Financial Statements for the year ended 31 December 2025

General Designated fund funds £ £ 175,748 - 12,526 - 40,596 - 228,870 - General Designated fund funds £ £ - 14,324 - 1,141 - - 214 - 145 - 1,641 - 2,000 15,465 General Designated fund funds £ £ 2,178 - 2,178 - General Designated fund funds £ £ 2,181 - 2,181 - Unrestricted Unrestricted Unrestricted Unrestricted	General Designated fund funds £ £ 175,748 - 12,526 - 40,596 - 228,870 - General Designated fund funds £ £ - 14,324 - 1,141 - - 214 - 145 - 1,641 - 2,000 15,465 General Designated fund funds £ £ 2,178 - 2,178 - General Designated fund funds £ £ 2,181 - 2,181 - Unrestricted Unrestricted Unrestricted Unrestricted	Restricted funds £ - - 347	General Designated fund funds £ £ 149,097 - 24,282 - 35,650 - 209,029 - General Designated fund funds £ £ - 12,623 - 1,281 390 - - - - - 1,428 - 1,818 13,904 General Designated fund funds £ £ 4,826 - 4,826 - General Designated fund funds £ £ 2,510 - 2,510 - Unrestricted Unrestricted Unrestricted Unrestricted	General Designated fund funds £ £ 149,097 - 24,282 - 35,650 - 209,029 - General Designated fund funds £ £ - 12,623 - 1,281 390 - - - - - 1,428 - 1,818 13,904 General Designated fund funds £ £ 4,826 - 4,826 - General Designated fund funds £ £ 2,510 - 2,510 - Unrestricted Unrestricted Unrestricted Unrestricted	Restricted funds £ 6,164 175 1,310	2024 Total funds £ 155,261 24,457 36,960
228,870	-	347	209,029	-	7,649	216,678
		Restricted funds £ - - 360 - - -			Restricted funds £ - - - - - -	2024 Total funds £ 12,623 1,281 390 - - 1,428
2,000	15,465	360	1,818	13,904	-	15,722
		Restricted funds £ -			Restricted funds £ -	2024 Total funds £ 4,826
2,178	-	-	4,826	-	-	4,826
		Restricted funds £ -			Restricted funds £ -	2024 Total funds £ 2,510
2,181	-	-	2,510	-	-	2,510

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Greenview Church

Notes to the Financial Statements for the year ended 31 December 2025

General Designated fund funds £ £ - - - - 79,245 - - 5,340 2,960 - 821 - 331 - - - 3,084 - 178 - - - 839 - 2,177 - 223 - 1,300 - - 1,249 763 - 1,220 - 2,223 - - - 69,809 4,979 572 - 7,140 - 1,140 - 863 - 1,396 - 1,244 - 14,815 - 620 - 2,631 - 954 - 563 - 912 - 3,412 - 416 - 198 - 1,050 - 322 - - 15,900 3,738 - 207,477 27,468 207,477 27,468 Unrestricted	General Designated fund funds £ £ - - - - 79,245 - - 5,340 2,960 - 821 - 331 - - - 3,084 - 178 - - - 839 - 2,177 - 223 - 1,300 - - 1,249 763 - 1,220 - 2,223 - - - 69,809 4,979 572 - 7,140 - 1,140 - 863 - 1,396 - 1,244 - 14,815 - 620 - 2,631 - 954 - 563 - 912 - 3,412 - 416 - 198 - 1,050 - 322 - - 15,900 3,738 - 207,477 27,468 207,477 27,468 Unrestricted	Restricted funds £ -	General Designated fund funds £ £ 218 - 218 - 83,499 - - 5,749 2,345 - 256 - - - 29 - 3,447 - 167 - 481 - 812 - 1,307 - 45 - 1,650 - - 1,002 1,521 - 547 - 2,971 - - - 72,293 5,102 3,516 - 11,314 - 1,140 - 390 - 1,614 - 1,115 - 30,313 - 1,517 - 2,821 - 1,308 - 630 - 892 - 3,962 - 635 - (23) - 916 - 3,408 - - 15,900 3,630 - 240,468 27,753 240,686 27,753 Unrestricted	General Designated fund funds £ £ 218 - 218 - 83,499 - - 5,749 2,345 - 256 - - - 29 - 3,447 - 167 - 481 - 812 - 1,307 - 45 - 1,650 - - 1,002 1,521 - 547 - 2,971 - - - 72,293 5,102 3,516 - 11,314 - 1,140 - 390 - 1,614 - 1,115 - 30,313 - 1,517 - 2,821 - 1,308 - 630 - 892 - 3,962 - 635 - (23) - 916 - 3,408 - - 15,900 3,630 - 240,468 27,753 240,686 27,753 Unrestricted	Restricted funds £ -	2024 Total funds £ 218
-	-	-	218	-	-	218
79,245 - 2,960 821 331 - 3,084 178 - 839 2,177 223 1,300 - 763 1,220 2,223 - 69,809 572 7,140 1,140 863 1,396 1,244 14,815 620 2,631 954 563 912 3,412 416 198 1,050 322 - 3,738	- 5,340 - - - - - - - - - - - 1,249 - - - - 4,979 - - - - - - - - - - - - - - - - - 15,900 -	- - - - - - - - - - - - - - - - - 82 - - - - - - - - - - - - - - - - - - - -	83,499 - 2,345 256 - 29 3,447 167 481 812 1,307 45 1,650 - 1,521 547 2,971 - 72,293 3,516 11,314 1,140 390 1,614 1,115 30,313 1,517 2,821 1,308 630 892 3,962 635 (23) 916 3,408 - 3,630	- 5,749 - - - - - - - - - - - 1,002 - - - - 5,102 - - - - - - - - - - - - - - - - - 15,900 -	4,125 - - - - - - - - - - - - - - - - 695 500 - - - - - - - - - - - - - - - - - - -	87,624 5,749 2,345 256 - 29 3,447 167 481 812 1,307 45 1,650 1,002 1,521 547 2,971 695 77,895 3,516 11,314 1,140 390 1,614 1,115 30,313 1,517 2,821 1,308 630 892 3,962 635 (23) 916 3,408 15,900 3,630
207,477	27,468	82	240,468	27,753	5,320	273,541

207,477	27,468	82	240,686	27,753	5,320	273,759

Support costs have not been separately identified as the trustees consider that there is only one charitable activity. Therefore support costs relate wholly to that activity and have not been separately identified.

8. Governance costs

General Designated fund funds £ £ 3,738 - 3,738 - Unrestricted	General Designated fund funds £ £ 3,738 - 3,738 - Unrestricted	Restricted funds £ -	2025 Total funds £ 3,738 3,738	General Designated fund funds £ £ 3,630 - 3,630 - Unrestricted	General Designated fund funds £ £ 3,630 - 3,630 - Unrestricted	Restricted funds £ -	2024 Total funds £ 3,630
3,738	-	-		3,630	-	-	3,630

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Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D

Greenview Church

Notes to the Financial Statements for the year ended 31 December 2025

9. Analysis of grants and donations expenditure

Donations were made to charities and organisations involved in the furtherance of the aims of the church, and in support of individuals as follows:

		Restricted funds £ - - -	2025 Total funds £ 24,120 2,782 610	General Designated fund funds £ £ 25,930 - - - - - - - 25,930 - 5,753 - - - - - 4,900 - 4,900 - 10,653 - 930 - - 502 - 2,000 - 1,000 - - - - - - - 1,000 - 600 - 4,600 - 5,102 37,513 5,102 Unrestricted	General Designated fund funds £ £ 25,930 - - - - - - - 25,930 - 5,753 - - - - - 4,900 - 4,900 - 10,653 - 930 - - 502 - 2,000 - 1,000 - - - - - - - 1,000 - 600 - 4,600 - 5,102 37,513 5,102 Unrestricted	Restricted funds £ - - -	2024 Total funds £ 25,930 - -
3,392	-	-	3,392	-	-	-	-
27,512	-	-	27,512	25,930	-	-	25,930
6,143 9,960 395 -	- - - -	- - - -	6,143 9,960 395 -	5,753 - - 4,900	- - - -	- - - -	5,753 - - 4,900
10,355	-	-	10,355	4,900	-	-	4,900
16,498	-	-	16,498	10,653	-	-	10,653
2,910	-	-	2,910	930	-	-	930
	1,729 - 1,000 750 750 750 - -	- - - - - - - -	1,729 - 1,000 750 750 750 - -	- - - - - - - -	502 2,000 1,000 - - - 1,000 600	- - - - - - - -	502 2,000 1,000 - - - 1,000 600
-	3,250	-	3,250	-	4,600	-	4,600
-	4,979	-	4,979	-	5,102	-	5,102

46,920	4,979	-	51,899	37,513	5,102	-	42,615

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Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D

Greenview Church

Notes to the Financial Statements for the year ended 31 December 2025

9. Analysis of grants and donations expenditure (cont'd)

General Designated fund funds £ £ Mercy Fund gifts Gifts to individuals - - Thursday evening collections Gifts to individuals 473 - Gifts to institutions Asia Link - - Tilsley College - - 20schemes - - Christian Institute - - Hope for Glasgow - - Hope for Addiction - - Echoes International - - - - 473 - Mission disbursements from Church income and other gifts Gifts to individuals 4,900 - Gifts to institutions FIEC 12,216 - Echoes International 1,950 - Restored Hope Zambia 300 - Hope for Glasgow 1,000 - Restored Hope Zambia 450 - Darnley Mill 1,000 - Growing Young disciples 100 - Hope Centre Harley 500 - Support for Christian Holidays - - Contagious - - Cornhill Scotland - - Retired Missionary Fund - - Avain media - - Harper Memorial - - Street Connect - - The Epaphras Trust - - Iran House Churches - - 17,516 - 22,416 - Sub-total 22,889 - Total 69,809 4,979 11. Analysis of staff costs Wages and salaries Termination payments Social security costs Employer's Pension contributions Unrestricted	General Designated fund funds £ £ Mercy Fund gifts Gifts to individuals - - Thursday evening collections Gifts to individuals 473 - Gifts to institutions Asia Link - - Tilsley College - - 20schemes - - Christian Institute - - Hope for Glasgow - - Hope for Addiction - - Echoes International - - - - 473 - Mission disbursements from Church income and other gifts Gifts to individuals 4,900 - Gifts to institutions FIEC 12,216 - Echoes International 1,950 - Restored Hope Zambia 300 - Hope for Glasgow 1,000 - Restored Hope Zambia 450 - Darnley Mill 1,000 - Growing Young disciples 100 - Hope Centre Harley 500 - Support for Christian Holidays - - Contagious - - Cornhill Scotland - - Retired Missionary Fund - - Avain media - - Harper Memorial - - Street Connect - - The Epaphras Trust - - Iran House Churches - - 17,516 - 22,416 - Sub-total 22,889 - Total 69,809 4,979 11. Analysis of staff costs Wages and salaries Termination payments Social security costs Employer's Pension contributions Unrestricted	Restricted funds £ -	2025 Total funds £ -	General Designated fund funds £ £ - - 1,308 - 250 - 250 - 550 - 525 - 465 - 500 - 324 - 2,864 - 4,172 - 3,947 - 6,214 - 8,205 - - - 100 - 900 - 1,000 - - - - - 65 - 825 - 500 - 500 - 1,985 - 515 - 250 - 3,000 - 2,602 - 26,661 - 30,608 - 34,780 - 72,293 5,102 Unrestricted	General Designated fund funds £ £ - - 1,308 - 250 - 250 - 550 - 525 - 465 - 500 - 324 - 2,864 - 4,172 - 3,947 - 6,214 - 8,205 - - - 100 - 900 - 1,000 - - - - - 65 - 825 - 500 - 500 - 1,985 - 515 - 250 - 3,000 - 2,602 - 26,661 - 30,608 - 34,780 - 72,293 5,102 Unrestricted	Restricted funds £ 500	2024 Total funds £ 500
473 - - - - - - -	- - - - - - - -	- - - - - - - -	473 - - - - - - -	1,308 250 250 550 525 465 500 324	- - - - - - - -	- - - - - - - -	1,308 250 250 550 525 465 500 324
-	-	-	-	2,864	-	-	2,864
473	-	-	473	4,172	-	500	4,672
	- - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - -	4,900 12,216 1,950 300 1,000 450 1,000 100 500 - - - - - - - - -	3,947 6,214 8,205 - 100 900 1,000 - - 65 825 500 500 1,985 515 250 3,000 2,602	- - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - -	3,947 6,214 8,205 - 100 900 1,000 - - 65 825 500 500 1,985 515 250 3,000 2,602
17,516	-	-	17,516	26,661	-	-	26,661
22,416	-	-	22,416	30,608	-	-	30,608

22,889	-	-	22,889	34,780	-	500	35,280

69,809	4,979	-	74,788	72,293	5,102	500	77,895
						2025 Total £ 75,254 - 221 3,770	2024 Total £ 65,225 5,833 12,898 3,668
						79,245	87,624

The average number of employees during the year was 3 (2024: 5).

No employee had employee benefits in excess of £60,000 (2024: nil).

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Greenview Church

Notes to the Financial Statements for the year ended 31 December 2025

£ 956,348 - Land & buildings	£ 900 (900) Motor vehicles	Restated £ 1,013,127 (900) Total
956,348	-	1,012,227
284,556 15,900 -	900 - (900)	341,335 15,900 (900)
300,456	-	356,335
655,892	-	655,892
671,792	-	671,792
£ 956,348 Land & buildings	£ 900 Motor vehicles	Restated £ 1,013,127 Total
956,348	900	1,013,127
268,656 15,900	900 -	325,435 15,900
284,556	900	341,335
671,792	-	671,792
687,692	-	687,692

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Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D

Greenview Church

Notes to the Financial Statements for the year ended 31 December 2025

12. Debtors

General Designated fund funds £ £ 10,466 - 10,466 - year General Designated fund funds £ £ 18,738 - 1,151 - 1,134 - 21,023 - Unrestricted Unrestricted	General Designated fund funds £ £ 10,466 - 10,466 - year General Designated fund funds £ £ 18,738 - 1,151 - 1,134 - 21,023 - Unrestricted Unrestricted	Restricted funds £ -	2025 Total funds £ 10,466	General Designated fund funds £ £ 2,814 - 2,814 - General Designated fund funds £ £ 3,630 - 775 - 980 - 5,385 - Unrestricted Unrestricted	General Designated fund funds £ £ 2,814 - 2,814 - General Designated fund funds £ £ 3,630 - 775 - 980 - 5,385 - Unrestricted Unrestricted	Restricted funds £ -	2024 Total funds £ 2,814
10,466	-	-	10,466	2,814	-	-	2,814
		Restricted funds £ - - -	2025 Total funds £ 18,738 1,151 1,134			Restricted funds £ - - -	2024 Total funds £ 3,630 775 980
21,023	-	-	21,023	5,385	-	-	5,385

13. Creditors falling due within one year

14. Volunteers

In common with most charities, the congregation benefits from the contribution made by volunteers who give their time and talents willingly for the benefit of the Church. The areas of congregational life which rely on the contribution of volunteers are many and varied and much of the activity would be unable to continue were it not for the commitment shown.

Analysis of net assets among funds Fixed Assets Current Assets Current Liabilities Net Assets as at 31 December 2025	General Designated fund funds £ £ - 655,892 179,971 6,546 (21,023) - 158,948 662,438 Unrestricted	General Designated fund funds £ £ - 655,892 179,971 6,546 (21,023) - 158,948 662,438 Unrestricted	Restricted funds £ - 13,657 -	2025 Total funds £ 655,892 200,174 (21,023)
	158,948	662,438	13,657	835,043

15. Analysis of net assets among funds

Analysis of net assets among funds (comparatives)

Fixed Assets Current Assets Current Liabilities Net Assets as at 31 December 2024	General Designated fund funds £ £ - 671,792 131,923 4,283 (5,385) - 126,538 676,075 Unrestricted	General Designated fund funds £ £ - 671,792 131,923 4,283 (5,385) - 126,538 676,075 Unrestricted	Restricted funds £ - 16,056 -	2024 Total funds £ 671,792 152,262 (5,385)
	126,538	676,075	16,056	818,669

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Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D

Greenview Church

Notes to the Financial Statements for the year ended 31 December 2025

Balance as at 01.01.2025 £ 7,474 2,059 2,904 3,499 120 -	Income £ 347 - - - - 360	Expenditure £ - (82) - - - -	Balance as at 31.12.2025 £ 7,821 1,977 - 3,499 - 360
16,056	707	(82)	13,657
126,538 510,444 161,348 936 3,347	235,229 - - 1,141 14,324	(207,477) (15,900) - (1,249) (10,319)	158,948 494,544 161,348 828 5,718
802,613	250,694	(234,945)	821,386

818,669	251,401	(235,027)	835,043

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Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D

Greenview Church

Notes to the Financial Statements for the year ended 31 December 2025

16. Movement in funds (comparatives)

Restricted funds Missionary fund Mission & Training fund CAP Clients fund Ministry Trainee fund Darnley Mill Church fund Mercy fund Unrestricted funds General Designated funds Assets fund Investment fund Tots & Co fund The Coffee Break Community Café fund Total funds	Balance as at 01.01.2024 £ - 2,579 2,904 7,624 - 620 13,727 149,041 526,344 161,348 657 1,575 838,965 852,692	Income £ 7,474 175 - - - - 7,649 218,183 - - 1,281 12,623 232,087 239,736	Expenditure £ - (695) - (4,125) - (500) (5,320) (240,686) (15,900) - (1,002) (10,851) (268,439) (273,759)	Transfers £ - - - - - - - - - - - - - -	Balance as at 31.12.2024 £ 7,474 2,059 2,904 3,499 - 120
					16,056
					126,538 510,444 161,348 936 3,347
					802,613

					818,669

Fund purposes:

Restricted funds:

The Missionary fund is used to provide financial support for those engaged in missionary activities, and includes the monthly offerings that are usually uplifted for missionaries and mission agencies on Sunday mornings and Thursday evenings. During the year ended 2024, the fund received a £nil transfer from the church's general fund to absorb the funds operating deficit.

The Mission and Training fund represents funds received to provide financial support for any church member wishing to undertake a study programme, a gap year or a short term mission trip.

The CAP (Christians Against Poverty) Clients fund represents grant funding received to support CAP clients.

The Ministry Trainee fund was established on the receipt of a donation during 2018 which is being used to provide financial support for ministry trainees that the church engages for a fixed term, typically one or two years.

The Mercy fund represents donations received to assist individuals in special need of short term financial help.

The Apprenticeship fund represents donations received to help with expenses towards any apprentices we train.

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Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D

Greenview Church

Notes to the Financial Statements for the year ended 31 December 2025

16. Movement in funds (cont'd)

Fund purposes:

Designated funds:

The Fixed Asset fund represents the net book value of the charity's property and furniture and equipment, distingishing their value from unrestricted funds immediately available for use.

The Investment fund represents the value the charity originally invested into the investment property which is detailed in Note 2.

The Tots & Co fund represents income and expenditure specific to the activities of Tots & Co.

The Coffee Break Community Café fund represents income and expenditure specific to the activities of the Café. During the year ended 2024, the fund made a £nil transfer to the church's general fund as a donation.

Unrestricted funds:

The General fund is for all income and expenditure relating to the primary focus activities of the charity.

Page 20