NEWLANDS SOUTH CHURCH OF SCOTLAND Trustees, Report and Financial Statements for the year ended 31 December 2025 Congregation Number: 160977 Scottish Charity: Number SC000042
NEWLANDS SOUTH CHURCH OF SCOTLAND Refgrence and Administratlva Infomiation: Charity Registered Name. Charity Registration Number-. Newlands South Church of Scoliand, Glasgow SC000042 ConggatIon Reference Number.. 160977 Contact Address. 37 Riverside Road Newlands Glasgow G43 2EG Trustees: As al 4 March. 2026 Gilbert Anderson Mary Anderson Carol Biggart Robert Binnie Ann 81ackwood Donald Blackwood Paul Oavie Roberta Deighton Allison Dryburgh Brenda Dulhie Margaret Forsyth Jan Goldie Hilary Hanseu Janette Innes Neil Kennedy Elspeth Lindsay Linda Lowrey Maggie MacKay Lorna Macpherson Kathryn MacQuien Duncan McGhie Allan Mcphee Richard Morris Deborah Nesbitt Frta Paton Joan Pelhrick Biddy Rarnsay Gillian Rooney (from l Ocl 25) Derek Ross Melanig Sleigh Catherine Taylor Agnes Topping Barbara Uttamchandani Sandy Walls Jan Young Who 8eNod between 1 January 2025 and 4 March 2026, but ar• no longer In offlcfr: Linzie Noble {resigned 1 Sep 251 Keith Spowart Ir8signed 1 Dec 251 Margaret Potts (resigned I Sep 25} Neil Watson (resigned 1 OGI 2S1 Michael Riddell Ir8signed 1 Sep 251 Principal Office-bearers: Minister.. Session Clerk.. Church Trea5urer'. Fabric Convener Vacancy CalherirÈe Taylor Margaret Forsyth Donald Blackwood Independent Examinar: Dougtas A Cumine Chartered Accountant 601 Kilmarnock Road Glasgow G43 2TH Bankers . Virgin Money 21 Kilmamock Road Glasgow G413YW Church of S¢oUand Investors Trust 121 George Slreel Edinburgh EH2 4YN
NEWLANDS SOUTH CHURCH OF SCOTLAND Tru8tee8' Report for the year ended 31 December 2025 The Trustees present the annual report and accounts for Newlands South Church of Scotland (the Charity) for the year ended 31 Dember 2025 1. Structure, Governance and Management Governing Document Since 1 January 2019, the Congregation of Newlands South Church has been governed according lo the terms of the Unitary Constitution of the Church of Scotland. The Church of Scotland's Unitary Constitution is a modern governance model where the Kirk Session (local church elders) holds authority over all aspects of a congregation's life-spiritual (pastoral carel and temporal (finance, property, vision)-replacing older models that separated these roles into distinct boafds, allowing for greater flexibility and shared responsibility in a single governing body, also known as quoad omni8. Recrultment and Appointment of Trustees Members of the Kirk Session are elders of the Church of Scotland.. chosén from members of the congregation who have the appropriate abilities and skills and are tha Charity Trustees. Newlands South Church has been officsally vac8nt for more than 3 years. However. during the previous hyo years the incumbent minister was ill and unable to fully fulfil his duties. This situation has caused considerable financial expenses for the congregation. We have had a number of Interim Moderators (six to datel. The short-term nature of these appointments has also led to difficulties in récruiting and the subsequent appointment of elders and trustees. However, we still have sufficcient active elders to staff the required posts, in order to guarantee the effective and efficient operation of all the requir8d positiorts and Committees. Organisational Structure The Kirk Session of Newlands South Church is the sole goveming body, responsible for everything from property and finance to pasloral care and spiritual vision. Under this model, all membors of the Kirk Session of NSC serve as the charity trustees for the congregabon, ensuring compliance with the Charities and Trustee Investmenl (Scotland) Act 2005 To manage the workload, the Kirk Session delegates specific tasks to sub<ommittees {e.g. finance, property, pastoral carel. This allows non-elders lo participate in congregational managemenl while keeping final decision- making power with the Kirk Session. All aspects of current church life are covered by the relevant Committ6es. The Committee slruGlure 15 reviewed annually or as required. 2. Objectives and Activities The Church of Scotland is Trinilarian in doctrine, Refomied in tradition and Presbyterian in polity. It exists 10 glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a lerrilorial ministry. 11 co-operates with other Churches in various ecumenical bodies in Scotland and beyond. Newlands South Church, Glasgow (NSCI is a congregation ofthe Church of Scouand situated on the south-side of the city in a residential area.
For mor8 than 126 years, Nevland$ South Church (NSC) has stood as a visible ntre of failh, worship, and community life on the south side of the city of Glasgow. Our objectives and activities are not a stati¢ slalement but a living Journey-they a rooted in the radical love of Jesus and expressed in action, partnership. and hope for the world. These are not the end oflhe journey they are the beginning. The world has Changed and so have our objectives and activities. Once, churches sent missionaries across the seas to Sha the gospel in distant lands. Today, the mission field is right here-in our streets, workpS8ces, and homes. Wherever people are longing for hope, truth, and love, that is where Ihe majority of our activities happen. However, NSC still supports mission abroad, through our links with Tabeetha School in Jaffa. Israel. Many people around us have not rejected Jesus-they simply have not met Him yet. That is wheie we come in. At Newlands South Church INSC). we believe our mission is not for a chosen few bul for all of us. Ordinary disciples, cafrying extraordinary hope into everyday encounters. From one-to. one conversations lo communily-wide initiatives, we are called to bring Christ's light wherever we go. This is part of NSC'S DNA. For 126 years, we have shown up with open hands and open hearts.. serving our community, partnering with others, and speaking the name of Jesus with courage and joy. That legacy continues today. Our church is driven by teams covering everything from pastoral care to stewardship, finance to property lo name but a few. Different roles, one direction.. building a church bold in mission, rooted in love, and ntred on making disciples who make disciples. Our Mission (Objective8 and Activities) We are here to live out the radical love of Jesus Christ. At NSC, we believe church should be aulh8ntic. Spiril-filled, and active in the world. We exist to proclaim the gospel, nurture disciple$, and bring hope to those people right in front of us. No prelence, no jargon just the transforming power of faith in action. We are proud to be part of the Churth of Scotland's shared vision in the form of the present Mission Plan, embodying the Five Marks of Mission in ways that are both faithful lo tradition and bold for the future. 3. Achievements and Perfomiance Worghip tlme: Sunday morning 10.'30am. Join us on any Sunday in this beautiful, sacred space. Come as you a. All are welcome. Mlnlster: Vacant. Rev Stuart Fulton demitted his Gharge in December 2022 but had been on long-term sick leave since early 2020. sin January 2023, we have been very lucky lo secure the services of many retired ministers and Ordained Readers and to date. we have been able to conduct worship every Sunday with the support of these committed volunteèrs. Congregational Roll: No. of Actlve Elders: at 31 December. 2025 34 320
Bulldings: Our church buildings were assessed, through the national AMBA suryey conducted in 2023, as a B {for disposal) This assessment (unjust and unmerited, in our opinion) has caused us greal upset, restricted our future and our way fOard and been very costly for the congregation. The Fabric Committ88, via delegation of the Kirk Session, continues to Challenge this a8sessment and is at present gathering evidence through several varied, detailed surveys, to present to the Property Committee and PMP Review Committee of Glasgow Presbytery in FebrLJary 2026. The terms of reference of these surveys have been determined by the Buildings Officer of Glasgow Presbytery. A decision on the future of our building8 will be made by Glasgow Presbytery in March 2026. Church Organisations: Children's Club & Cre¢he Isunday School) Sound Team (Secondary School pupils) Choir 29th Scouls 59th Rainbows & Brownies 141st Guides & 1st Rangers The Gang Show- Scouts and Guides (August to November) Ladies Badminton club Last Wednesday Group Mixed Badminton club Pop-ln club Table Tennis club Charilable Organisation8 uslng our halls: AA (30+ years) A¢A- The Big Red Book Study AWARE S¢otland Disabled Scouts (only venue in Scotland) Glasgow the Caring City Home Start RAF Association Friendship Cafe U3A, Glasgow Southside Communlty Org&nisatlon$ uslng our halls: Friends of Newlands Park Langside Gate Owners Association Mansionhou5e Gardens Owners Association Afflllatod local schools". The Nursery and Primary Department of Glasgi)w Academy, Small local businesses who use our halls weeklylmonthly: AM therapy Boxercise, Lisa Cunningham Braidholm Play Group Bump and Baby Folks Music Project Krav Maga MY Productions Music Bus
Pilates, Megan Armit Rugby Tots Sarah Rushbrooke Florist Sweaty Mamas The Mindfulness Collective The Sen50ry Sessions The Work Room (Dance) Various srnall TV production companies Vicky Heart Throbs Yoga. Lu¢ie Potter Yoga Souls, Abigail Conor We also provide studio Space for a local sculptor, in line with the Church of Scotland's initiative lo support local artisls and groups. Governmental agenGies use our Halls for: Local and national elections Local consultation meetings Recently on extension of local cycle lanes Charitie8 SUPPOrted durlng 2025 through Retiring Offerings and other givings initiatives: SE Glasgow Foodbank monthly food donations Annual Shoebox Appeal over 126 shoeboxes filled in 2025 Church House. Bridgeton cash donations to fund christmas gifts for children Blythswood Care Erskine Glasgow, the Caring City Lodging House Mission RNLI Tabeelha School, Jafa, Israel Remembranc& Sunday Harvest and Watchnight Service plus specrfic appeals Each of these charities received a minimum of £1.000 Communlty Events We have participated in Glasgow Doors Open Day every year since 2018 and were voted Be$1 Newcorner in 2018. During this yearfs evenl held on 20 September. we had over 250 visitors over our threshold. Sunday, 21 September was our Harvest Thanksgiving Service and by merging both events the sanctuary and vestibule were greally enhanced by floral decorations provided by our flower committee, for both our visitors and members. We incorporated, into both events, visual displays. children's workshops, musical interludes, featuring brass, strings and harp music and also provided a tea-room. Our local Guide pack assisted in the tea-room and with the children's workshops. Members of the congregation wére the guides for the event. Our harvest gifts were donated to the Lodging House Mission.
And finallyj what our groups thlnk about Newlands South Church proactivè safe l-i-ieiidly caring safe L'IL'uni iiiii taring • tLII caring caring. accessible,. Sclte 4. Financial Review Income: Total donations. before legacies, increased this year by 2% £2,179. In 2024 our income reduced by 70h £9,433. There was a modest increase in Congregational Giving overall to £106,638. (2024: £104,459). This increase was the result of an increase in Grfi Aid Tax Recovery to £19,SS2 (2024: £14,110) which compensated for the drop in regular offerings Hall Rental income increased to £35,551 (2024". £33,646). This income reflects the continued extensive use made of our halls by our local community. During 2025 we invoiced over 2,000 hours usage and provided a further 650 hours free of charge to charities and our congregatioal groups. Interest receipts decreased to £6,508 (2024: £6,838). We received £375 in Legacy Income (2024: £21,000). Over the last 10 years we have r1Ved regular Legacy income of around £20.000 from our members. Vth a particularfy generous donation in 2023 of £100,000. However, the continuing uncertainty regarding our future is impacting the stated intentions of a number of our members, and is a rause for COnM. Expendlture: Our unrestricted exFerKliiure decreased by 7% to £1f)0.380. (2024: £172,405). Most unrestricted cost centres increased signtticantly. largely due to the general infiationary pressures. In particular- C8nlral Costs including our Cost of Ministy increased by 15.2% to £73.180 {2024: 5.33% £63.518) Insurance costs rose by 21% to £9.740 (2024: £8053) Energy costs for the year rose by 37.5% to £19.084 (2024: £13,879)
Cleaning and Hygiene Costs increased as we took action to ensure that our upgraded facilities are maintained. We now have contfa¢ts in place for door mats, hygiene units, and waste ollection. We have also increased our Gleaning hours. In total we spent £8,034 (2024.. £3,533) Restricted funds held centrally in the Consolidated Fabric Fund were used to cover one-off energy and fabric Costs, £4,873 was spent on our previous gas suppliels final bill, which they had laken so long lo finalise. £14,167 was spent on fabric activrties.. Roof and Grounds Sutveys., Guttering Work,. Basement Flooring ReplaGemenl', and the movement of our Defibrillator to the outside of our building. In total our Restricted Funds spending decreased over the year by 17% (2025.. £19,375 2024.. £23,399) Overviow: Despite the high level of concern and UnrtainlY around our future, our finances remain robust. Once the Presbytery Plan for our cluster is finalised, we inlend. if appropriate, to purchase a modern, fuel-efficient property. In the interim the funds from the sale of the manse in 2024 {£748,0391 remain, in our name, in the Genlral Consolidated Fabric Fund. This year, these funds generated £34,752 interest (2024.. £32,929). After eXndItUre during the year of £18,291, there was a closing balance of £49,390 in the associated revenue fund. In addition to these capital funds, following our net outgoings of £12,742 during the year, we ended 2025 with local funds of£151.919 (2024.. £164,661). 5. Reserves Policy The level of reseNes is reviewed annually when the budget for the next twelve months is considered and approved by the Session. The policy of the Charity. insofar as is possible, is to maintain sufficient reseNes for fabric purposes, to cover known items of maintenance and a further sum as a contingency for unexpected ilems. In addition, the Charity seeks to mainlain reserve lo enable the continu6d running of its activities in the event of a decline in inGoming resources or an unexpected increase in expenditure. The SessionlFinance Committee reviews the position as required and makes what adiustments to reserves are considered appropriate in the circumstances. 6. Statement of Trustees, Responslbllltles The Trustees must prepare financial stalemenls, which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Trustees are responsible for keeping proper accounting remrds. which, on request, must reflect the financial position of the Church at that lime. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotlandl Act 2005, the Charities Accounts IS¢ollandl Regulations 2006 las amended) and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2016. They are also responsible for $8fe9uarding the assets of the Church and must take reasonable steps for the prevention andlor detection of fraud and other irregularities. Approved by the Truslees at a meeting held on 4 March 2026 and signed on their behalf Catherine Taylor, Session Crk, Glasgow
NEWLANDS SOUTH CHURCH OF SCOTLAND Independent Examiner's Report to the Trustees of Newlands South Church of Scotland I report on the arKounts of the charity for the year ended 31 December 2025 thich are sel out on pages qo to 14. Respective responsibilities of trustees and examiner The charity's Irusle8s are responsible for the preparation of the accounts in acwrdance with the terms of the Chsrilies and Trustee Inve5tniersl Iscouandl Act 20051"The Acri and the Charities Accounts IS¢otlandl Regulations 2006 las amended). The charity trustees consider that the audit requirement of Regulation 1011}Idl of the Accounts Regulations do not apply. 11 is my responsibility lo examine the accounts a5 qUIred under section 4411}l¢l of the Act and lo slate whether particular matters have come to my attention. Basis of independent examiner's statement My examination is carried out in acGordance with Regulatson 11 of the Charities AccoLtnls (Scollandl Regulations 2006 las amended). An examination includes a rev of the accounting records kept by the charity and a comparison of the accounts presented wilh those cordS. 11 also includes consideration ol any unusual items or disclosures in the a¢counls and seeks explanations from the trustees concerning any such matters. The procedures undertaken do nol prov¥Je all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course ol my examination no matter has come to my attention.. 1. which gives me reasonable cause lo believe that. in any material resp8cL the requirements.. to keep accounting records in accordance wilh Section 4411 Ila) of the 2005 Act and Regulatson 4 01 the 2006 Accounting Regulations las amended), and to prep8re 8CCOLsnts which accord with the accounting records and compty with R8gulation 9 of the 2006 Accounting Regulations las 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 reach8d. Douglas A Cumine Chartered Accountant 601 Kilmarnock Road Glasgow G43 2TH Dale.. 5 March 2026
NEWLANDS SOUTH CHURCH OF SCOTLAND Receipts and Paym•nts Account Year Ended 31 December, 2025 Unre8tTictod Re•trl¢ted Funds Funds 2025 2025 Total Tolal Note 2025 2024 Recelpts: Donations Legaciès Rental of Premises Bank & Deposit Interest Other Income TOTAL RECEIPTS 106,334 375 35.551 6.383 304 106,638 375 35,551 125 6,508 17,941 17,941 18,370 167,013 104,459 21,000 33,646 6,838 148.643 165.943 Payments: Charitable Aclivilies Building Developmenl Fund Building Fabric Fund Session Benevolent Fund Consolidated Fabric Fund TOTAL PAYMENTS 160.380 335 180,715 172,405 4,500 18,488 411 19.040 19,040 19.375 179,755 160,380 195.804 Excess of Payments over Recelpts Statement of Balances a8 at 31 December 2025 Unrestricted Restrlctod Funds Funds 2025 2025 Total Total Note 2025 2024 Bank and Deposit Balance brought forward 162,427 2.234 164,661 194,522 Excess of Payments over Receipts (11,737) 11,0051 {12,742) (29,861 } Bank and Deposit Balance ¢arried forward 150690 1229 151919 164,661 The Trustees approved the accounts on 4 MarGh 2026 For and on behalf of the Trustees". Catherine Taylor Session Clerk Margat Forsyth Treasurer io
NEWLANDS SOUTH CHURCH OF SCOTLAND Notes to the Accounts 1. Basis of Accounting These accounts have been prepaied on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scollandl Act 2005. the Charities Accounts Iscollandl Regulations 2006 {as amended) an(S the Regulations anent Congregational Finance appfoved by the General Assembly of the Church ol Scotland in 2012. 2. Movement in Fund8 Asat Olan-25 Incomlng Rosourc Outgolng Re8ource8 Transfors Asat 31.Dec-25 Restrlcted funds Building Development Session Benevolent Consolidated Fabric Fund 130 2,104 130 2.198 429 17,941 18.370 335 19,040 2,234 1,229 Unrestrlcted funds General Fund Legacy Fund Designated Funds.. Anniversary Fund Ladies Badminton Club Pop In Cltsb Tea & Coffee 21,307 34,841 141,852 375 159,115 517 17,470 21,514 17.699 11M,498 80 312 1,389 162,427 4.643 380 234 1,159 148,643 109,141 126 295 1,915 150690 (3001 11701 81 633 160,380 TOTAL FUNDS 164.661 167,013 179,755 151,919 Purpo8• of Funds: Restrlcted Funds Building Development Fund This fund is held to ¢olleGI grants and donations received for any building projects and to account for the associated expenditure. This fund is held to support the needs of members of th8 congregation and the parish. Session Benevolent Fund Consolidated Fabric Fund This fund accounts for the drawdown of interesvreceipis generated by funds held centrally by the General Trustees on behalf of the Congregation. Their use is restricted to fabriclener9y expenditure and activities in support of our Marks of Mission. li
Unrestrlcted Funds General Fund This fund accounts for all of the day to day activities of Newlands South Church. This fund is held to receive all unrestricted legacies donated in favour of Newlands South Church and for the Trustees to use these funds for any purpose deemed to be in the best interest ol Newlands South Church. This fund is held lo receive unrestricted legacies where the donor has indicated a preference, bul not a limrtation, for the funds lo be used for non regular expenditure. This fund is held to collect donations from members. These funds are used lo meet any costs incurred and any other expenditur8 deemed to be in the best interest of Newlands South Church. This fund is held to collect donalion$ from members. These funds are used lo meet costs incurred and any other expenditure deem6d to be in the best interest of Newlands South Church. Legacy Fund Designaled - Anniversary Fund Designated - Ladi8S Badminton Club Fund Designated - Pop In Club Fund Desgn8ted- Tea & Coffee Fund This fund is held to collect donations received towards hospitalily costs, and to meet the costs in¢urred. The excess funds can be used lor any other expenditu deemed to be in the best interest of Neants$ South Church. 3. Donations and Legacies Ufire6trfGtsd RestriGt•d 2025 2025 Total 2025 Total 2024 WFO Gift Aid Ordinary Offerings Total Offerlngs Tax recovered on Gift Aid Donations TOTAL DONATIONS 2,653 66.585 10,589 79,827 19.552 6.955 106,334 2,653 2,466 66,585 70.550 10,589 9,686 79,827 82,702 19,552 14,110 7,259 7,647 106,638 104,459 304 304 Legacles 375 375 21,000 12
- Analysis of Payments Unre8trlcted Rè$tricted 2025 2025 Total 2028 Totsl 2024 Giving lo Grow Presbytery Dues Minister's Travel Vacancy Cover Pulpit Supply Council Tax & Water Rates Salaries Fabric Repairs & Maintenance Energy Insurance Printing & Slalionery Postage & Telephone Organ & Music Cleaning & Hygiene 66.975 3,679 66,975 3.679 50,460 6,538 14 2,264 4.242 2,526 2,526 23.945 14,431 19,084 9.740 2.386 971 1.203 8.034 2,559 4,847 23,945 14,431 19.084 9.740 2,386 971 1,203 8,034 2,559 4,847 23,384 50.925 13.879 8,053 1,788 710 399 3,533 2,914 3,302 4,500 18,488 Sundriès Building Oevelopment Fund Fabric Proj8Cts Fund Consolidated Fabric Fund Session Benevolent Fund TOTAL EXPENSES 19.040 335 19,040 335 411 179,755 195,804 160,380 19.375
- Trustee Remuneration and Related Payments The Minister'5 POSt vrds vacant fof the whole 012025 and no expense payments were made to our Interim Moderators during the year. Mr A M¢Phee received £5.15012024 £5,150) for playing the organ 81 Church services. No other trustee received any remunerabon or reimbursement of expenses during the year.
- Minister's Stipend All Church of Scotland congregations contribute lo the National Stipend Fund, which ar$ the costs of all Ministers, stipends and employeff s ContributnS for national insurance, pension and housing and loan fund. Minisler5' 81ipends are paid in accordance with the national ¥lipend 8cale, which is related lo years of servic?. For the year under review the minimum slipeTrd was £32.433 and the maximum stipend {in the fifth and subsequent years} was £39,856.
- Funds held by The Church of Scotland Investors Trust The Church of Scotland Investors Trust held the following Deposit Funds on behalf of the congregation., These balances are included in the Bank and Deposit Balance 2025 2024 Unrestri¢t?d: General Purposes Designated - Anniversary Fund Restricted: Session Benevolent Fund Totsl 24,159 109.141 41.159 104,498 2,932 136.232 2,807 148,464 13
Other Assets and Liabilities The Church and Halls are vested in Ihe names of the local trustees arKI their successors on behalf of the Congregation. It is understood thal the Combined cost of construction of the original Hall in 1899 and main Church Building in 1902 was approximalely £13,000. Following a full professional insurance valuation in 2019. and an independent professional desktop rebuilding cost review in 2022 the declared feinstatement value of the Church Buildings and Halls were insurèd in the sum of £14,447.000 exclusive of VAT. This figure has beèn revised annually in line with inflationery pre8sure8 and is currently £19,239.384.92 inclusive of VAT. As al 31 Decemter 2025 there was £10,593 income outstanding. This included Gift Aid Tax rècovery of £5,239 {2024'. £1,223).. Hall Rental Payments of £2,356 {2024'. £1.831) and £1,099 from the Consolidated Fabric Fund, Revenue Account (2024. £01 There were outstanding payments of £ 626 due al the year-end. {2024.' £8,160). There wére no outstanding loans as at 31 December 2025. 12024.. £0). 9. Collections for Third Parties The Stewardship & Projects Committee is responsible for all of the Congregation's fundraising for others. The committee has ils own bank account and prepares financial statements annually. These statements are independently examined. 2025 2024 Oponing Balance Total Amount Collected Total Amount Disbursed Closing Balanca 2.545 7.169 6,603 3,111 2.276 5,459 5,190 2,545 Amount Disbursed.. Glasgow, The Caring Crty Blythswood Care Erskine Lodging House Mission Glasgow, SW Foodbank RNLI Alzheimer Scollad Home Start Church House, Bridgeton 1.600 1,275 1,200 1,150 1.050 275 1,150 1,050 420 1,000 900 670 5,190 6,550 During December and January 2026 we raised funds for Tateelha School, Jafa. At the end of December these totalled £619 and by th& end of January the total raised had risen lo £1,350 which was then forwarded lo the School. Dtjring the year we incurred Bank Charges of £53 during the year (2024.. £0) 14