Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D _Scottish Charity No._ SC051209 ## **Greenview Church** Trustees’ Report and Financial Statements _For the year ended 31 December 2025_ Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D ## 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| Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D ## 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 Page 1 Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D ## 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. Page 2 Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D ## 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. Page 3 Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D ## 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. Page 4 Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D ## 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 Page 5 Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D ## 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 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 8 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 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:** ……………………………….. Page 6 Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D ## **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 Page 7 Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D ## **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_ Page 8 Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D ## 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. Page 9 Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D ## 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. Page 10 Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D ## 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| Page 11 Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D ## **Greenview Church** **Notes to the Financial Statements** _for the year ended 31 December 2025_ |**3. Income from donations and legacies**
Offerings (open and plate)
Other donations
Tax recovered on gift aid
**4. Income from charitable activities**
Coffee Break Community Café income
Tots & Co income
Ministry Trainee
Thursday offerings
Fees or tickets
YF weekend
**5. Other**
Fundraising
**6. Income from investments**
Bank interest|**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|**2025**
**Total**
**funds**
**£**
**175,748**
**12,526**
**40,943**
**229,217**
**2025**
**Total**
**funds**
**£**
**14,324**
**1,141**
**360**
**214**
**145**
**1,641**
**17,825**
**2025**
**Total**
**funds**
**£**
**2,178**
**2,178**
**2025**
**Total**
**funds**
**£**
**2,181**
**2,181**|**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| Page 12 Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D ## **Greenview Church** ## **Notes to the Financial Statements** _for the year ended 31 December 2025_ |**7. Analysis of expenditure on charitable activities**
**Raising Funds**
Fundraising fees
**Charitable activities**
Staff costs (note 11)
Coffee Break Community Café expenditure
Catering and kitchen expenses
Children's work
Christianity Explored expenses
Christians Against Poverty (CAP)
Staff expenses
Communion supplies
Community Groups
Copyright licence
Evangelism training
Flowers
Speakers' expenses
Tots & Co expenses
Discovery Club costs
Warm Spaces costs
Youth work
Mission and training costs
Grants and donations (Note 9)
Water rates
Heat and light
Ground rent
Security alarm
Fire extinguisher
Gardening
Property repairs and equipment
Music equipment and software
Insurance
Printing and stationery
Telephone and internet
Refuse collection
IT costs
Advertising and promotion
Bank charges
Bookkeeping fees
Legal and professional fees
Depreciation
Independent Examination
**Total expenditure**|**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**
**£**
-|**2025**
**Total**
**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**
**82**
**74,788**
**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**
**235,027**
**235,027**|**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| Page 13 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| Page 14 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**|**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). Page 15 Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D ## **Greenview Church** ## **Notes to the Financial Statements** _for the year ended 31 December 2025_ |**10. Tangible fixed assets**
**Cost / Valuation**
As at 1 January 2025
Disposals
**As at 31 December 2025**
**Depreciation**
As at 1 January 2025
Charge for the year
Eliminated on Disposal
**As at 31 December 2025**
**Net Book Value**
**As at 31 December 2025**
As at 31 December 2024
**Tangible fixed assets (comparative)**
**Cost / Valuation**
As at 1 January 2024
**As at 31 December 2024**
**Depreciation**
As at 1 January 2024
Charge for the year
**As at 31 December 2024**
**Net Book Value**
**As at 31 December 2024**
As at 31 December 2023|**£**
956,348
-
**Land &**
**buildings**|**£**
900
(900)
**Motor**
**vehicles**|**£**
55,879
-
**55,879**
55,879
-
-
**55,879**
**-**
-
**£**
55,879
55,879
55,879
-
55,879
-
-
**Furniture &**
**equipment**
**Furniture &**
**equipment**|**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| Page 16 Docusign Envelope ID: A1249AFD-B928-4F26-B2F5-8F919AED624D ## **Greenview Church** **Notes to the Financial Statements** _for the year ended 31 December 2025_ ## **12. Debtors** |Gift Aid debtor
**Creditors falling due within one**
Accruals and deferred income
Taxation and Social Security
Other Creditors|**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| Page 17 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**
**Restricted funds**
Missionary fund
Mission & Training fund
CAP Clients fund
Ministry Trainee fund
Mercy fund
Apprenticeship fund
**Unrestricted funds**
General
_Designated funds_
Assets fund
Investment fund
Tots & Co fund
The Coffee Break Community Café fund
**Total funds**|**Balance**
**as at**
**01.01.2025**
**£**
7,474
2,059
2,904
3,499
120
-|**Income**
**£**
347
-
-
-
-
360|**Expenditure**
**£**
-
(82)
-
-
-
-|**Transfers**
**£**
-
-
(2,904)
-
(120)
-
**(3,024)**
4,658
-
-
-
(1,634)
**3,024**
**-**|**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**| Page 18 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. Page 19 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