## Eastwood Parish Church of Scotland, Glasgow
Reports and Accounts Year ended 31 December 2025
Church of Scotland Congregation 160938 Scottish Charity Number SC000277
## **Eastwood Parish Church of Scotland, Glasgow Trustees’ Annual Report for the year ended 31 December 2025**
The Trustees present their annual report and financial statements for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accounting policies set out on pages 8 & 9 to the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective from 1 January 2019.
## **Objectives and activities**
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to 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 territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
2025 has seen the Trustees of Eastwood Parish Church continue to carry out their charitable responsibilities whilst continuing to provide leadership to the congregation.
The Sunday School, whilst small in number, continues to meet and weekly activities, such as games, videos, puzzles and crafts, all with a Christian message, are provided. A highlight of this year was the All Age Christmas service and the creation of a video entitled "The Story of David" which was shown to the congregation and was well received.
Our halls were again used by several of our organisations, including Carpet Bowls, Badminton Club, and our Baby & Toddlers Group. The premises were also used by Slimming World, and Jive & Irish Dancers. They are also available for use by the local community and we are delighted that our halls building hosts monthly meetings of the Local Community Council.
## **Achievements and performance**
The worshipping life of Eastwood Parish Church remains a hybrid one, with worship provided in person in the Sanctuary and broadcast simultaneously on YouTube.
An Advent study was held this year in person based on a book called "Joy to the World". Services on Christmas Eve and Christmas Day were held in the same way that Sunday worship has been provided.
We continued to provide pastoral care and funerals during this year. Elders have kept in touch with members of their district and flowers continue to be distributed to those in the congregation to mark significant life events.
Our minister continues to be involved in the Chaplaincy Teams at the local primary and secondary schools.
During the year, we continued to hold social events for a wider Cluster of local Church of Scotland congregations to encourage members of all congregations to build relationships. This included a Beetle Drive, as well as joint services of worship with over 250 people attending. We also held various lunch events in the church after services including a breakfast brunch and a pasta and pizza event.
We have strived to continue fundraising for others. During the year we have supported The Prince & Princess of Wales Hospice, Helping Hands Community Foodbank, Christian Aid, Macmillan Cancer Support, Glasgow City Mission, Poppy Scotland and The Lodging House Mission, as set out in note 15 to the accounts. Prior to Christmas, our members once again donated many Christmas gifts, in partnership with Pollokshields Church of Scotland, for disadvantaged children and teenagers in Glasgow for subsequent distribution by Glasgow City Council's Social Work Services. The Trustees are grateful to the members of the congregation for their generosity in this area and for their generosity to the life, work, and witness of our Church.
During 2025, the Trustees and members have continued to serve our parish and community, as well as playing our part in the wider work of the Presbytery of Glasgow and the Church of Scotland. We have continued our support of the Foodbanks at Carnwadric Parish Church and Auldhouse Community Church. Monetary and food donations have continued for both during 2025 and we are grateful to all who have supported in any way this year.
1
## **Eastwood Parish Church of Scotland, Glasgow Trustees’ Annual Report for the year ended 31 December 2025 (continued)**
## **Achievements and performance (continued)**
In 2024 and continuing in 2025, we were joined by a probationer for full time ministry of word and sacrament and the Kirk Session and congregation were delighted to hear that the probationer will be ordained and inducted to their own church in February 2026. In addition, we were also joined in 2024 by a discerner for Church of Scotland ministry who, in June 2025, was accepted as a candidate in training for full time ministry of word and sacrament. In November 2025, we welcomed a ministry apprentice who will be attached to the congregation for a maximum of two years.
2025 has also seen us increase our work as part of a Cluster of local Church of Scotland congregations. Along with those congregations, we have faced what can be described as "ups and downs" as we look to implement our Local Mission Plan. The Trustees take this opportunity to reaffirm their commitment to play a willing and active part in reimagining how The Church of Scotland serves our part of the city. In addition to this, we have continued our practice of sharing Holy Week services with Pollokshaws Parish Church, Pollokshaws Methodist Church and Auldhouse Community Church.
As always, the sincere thanks of the Kirk Session and congregation are due to the many organisers and volunteers who make all of the above activities possible and enjoyable. We look forward to their continuing help and support.
## **Financial review**
The statement of financial activities set out on page 6 shows that income from all sources decreased by £8,894 compared to 2024. Ignoring the effect of receipts from the General Trustees (see note 5) total income was £35,894 lower than in 2024. This is mainly as a result of a reduction in our halls rental with the Woodland Outdoor Nursery relocating to purpose built facilities, as well as a general declining trend in offerings income. While some members regularly increase the amounts they donate, it remains the case that most have not done so and so we again appeal to all those members to review and, if possible, increase their offerings towards our work.
As explained in the Appendix on page 15, we drew down £27,000 from the consolodated fabric fund in 2025 (2024: £nil).
Overall expenditure in 2025 increased by £34,382, as a result of a combination of increased fabric expenditure on the manse, higher Giving to Grow allocation and higher running costs of the buildings, such as electricity, gas and insurance, however this was offset by lower Presbytery dues as a result of a one-off charge in 2024. Many of our costs are relatively fixed in nature but the age and condition of our buildings continues to mean that we have no option but to spend whatever is necessary to keep them in an acceptable condition. Efforts to control and, wherever possible, reduce our running costs continue.
The statement of financial activities on page 6 shows that our deficit in the year was £29,975 (2024: net income of £13,285) and this is reflected in the overall decrease in total funds on the balance sheet on page 7. Note 13 summarises the movements on all the individual funds and shows that, at 31 December 2025, we had total reserves of £109,151 (2024: £139,126), of which £15,459 (2024: £16,606) is restricted for specific purposes. The unrestricted funds balance has decreased from £122,520 to £93,692.
## **Risk management**
The key risk continuing to face this congregation, in common with many other Churches, is its ageing and declining membership and ever increasing costs, primarily related to buildings which were constructed to accommodate congregations many times larger than is now the case.
We are addressing this by working to encourage our many volunteers to remain focused; to promote new ideas and efforts to bring more people into the Church; to ask those who are already here to review their contributions; and looking at working in partnership with other churches as mentioned above.
We are monitoring the impact of the current economic crisis on our reserves and ongoing cash flows to make sure we can pay our liabilities as they fall due. In addition, in February 2025 the Woodlands Outdoor Kindergarten who previously let the lower halls were offered the sole use of alternative purpose-built premises for a nursery and therefore vacated our premises at this point. This has had a large impact on our financial results as mentioned above, reducing income from hall lets by £27,000 annually, and the Trustees are looking at alternative income streams for the hall buildings.
## **Reserves policy**
It is the Trustees' desired policy to hold unrestricted reserves (including designated funds) equating to approximately six months' expenditure. At the year end the Church held unrestricted funds of £93,692 of which £49,416 had been designated for fabric purposes.
2
## **Eastwood Parish Church of Scotland, Glasgow Trustees’ Annual Report for the year ended 31 December 2025 (continued)**
## **Structure, governance and management**
The Congregation is a registered Charity (number SC000277) and is administered in accordance with the terms of the Deed of Constitution (Unitary Form) and is subject to the Acts and Regulations of The General Assembly of The Church of Scotland.
Members of the Kirk Session are the Charity Trustees. The Kirk Session members are elders of the Church and are chosen from those members of the Church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.
The Minister acts as Moderator to the Kirk Session which meets to deal with all matters relating to the management of the Church on at least six occasions a year. Certain responsibilities are delegated to specific working groups established by the Kirk Session. These groups carry on the everyday business of their allocated remits between meetings. The Kirk Session is also responsible for spiritual affairs within the Church.
## **Reference and administrative information**
## **Trustees**
The Trustees of Eastwood Parish Church comprise its Minister and Kirk Session. Those who served as Trustees at any time from 1 January 2025 until the date on which these financial statements were signed, were as follows:-
Rev James Teasdale Andrew Allan (to 18 September 2025) Jean Allan Karen Allan (to 18 September 2025) Alistair Dobbie Elizabeth Dobbie Avril Ferns Hilary Ferns (to 18 September 2025) George Ford Isabella Freer Irene Friend May Gillies (to 25 December 2025) Anne Glen Fiona Gouck Alexander Hodge Isobel Hunter Heather Leach Morag Madill (to 18 September 2025) Margaret Marshall (to 18 September 2025) Mary Marshall Anne Middleton Katie Morrison Isabella McCormick Maureen McKillop Ross McKillop Anne Noble (to 18 September 2025) Carol Phaup (to 18 September 2025) Margaret Pruefer (to 18 September 2025) James Shaw Anne Maree Smith Douglas Smith John Smith Linda Smith Netta Stewart Erika Watt
|**Principal office-bearers**||
|---|---|
|Minister|Rev James Teasdale BA BD|
|Session Clerk|Erika Watt LLB DipLP|
|Treasurer|Katie Morrison BAcc CA|
|**Principal office**|Eastwood Parish Church|
||5 Mansewood Road|
||Glasgow, G43 1TW|
|**Independent examiner**|G McClymont BAcc FCCA|
||T B Dunn & Co|
||Unit 8000, Academy Business Park, 51 Gower Street|
||Glasgow, G51 1PR|
|**Bankers**|Virgin Money|
||Shawlands Branch|
||21 Kilmarnock Road|
||Glasgow, G41 3YW|
3
E85twood Parish Church of Seotland, Glasgow
Tru$tees' Annual Report for the year ended 31 Deeembtr 2025 (eoDtinlled)
Trustees, Responsibilities in relation to the Finan¢i81 Statements
The Charity Trust¢es are resp)nsible for PTeparing a Trustees, annual report fintnciaj statem¢nts in accorrtartce with applicthl¢
law and United Kingdotn AccoutJlin8 Siandards Iunilcd Kingdom Generdly Accepted Ac¢ouniin¥ Pra¢iice51.
The lai%. applicable 10 ¢haTitieg in Scotland requires (he chilY Ttusieeg LO prepare fjnancid swem¢nts foi each year which givc a
truc and fair view of the $lai¢ of afrairs of th¢ Charity and of the Incomtn8 re.Eourc¢s and appli¢alion of resourc¢5, of the Chtrity for
thai peTiod Although noi legally TequiTcd to do so in ihis ¢ase, the T[lee5 havc dcciikd to pr¢s¢ni ac¢oun15 ithich comply With lh¢
applicable Ch*itic$ SORP. Having dxid¢d on thai, the TTstee5 aTe TequiTed tts".
5elea suitablc accounting poli¢i¢s and ihcn apply them ¢on5151entlv.
obscrvc th¢ method5 and principles In lh¢ appli¢abl¥ Charilies SORP,
tnakc jud8menls and esiimaies ihat are reasonable and prudent.
siatr Nh¢ih¢r applicablc accounting standards and siaicm¢nts DfTe¢omm¢ttded PTactice have been followed, subject EO arty InaTerial
departures disclosed ond expl&ined in lh¢ financial statements. Ènd
prepare Ihe fthth¢io1 staL¢ments on the going ¢oncem ba315 wil¢$$ it is inappropriaic to prcsume that the Charity will coniinu¢ in
opeialional existen¢¢.
Th¢ Tnjsiees responsible foT keeping proper accouniing records u'hi¢h disclose with reasonable acraCY at at)y timc the ffftanci
posiiion ol. IhL' Charit). and to ¢nabl¢ th¢m to ¢n%ur¢ that Ihc financial slatrmcllts Comply with Ihe IharitlLs Trusiee Invesimeni
(Scoilandl Act 2005 and Ihc ChariliLs Aecounts IScoilaTrdl Regulatioll£ 2006 las am¢ndcdl. 1.ho ore a150 responsibk for
saleguaTdin8 lh¢ assets of the Charily 3nd henc¢ for iaking reasonable steps for (he preyeniiun Dnd d¢te¢tion of fraud and oiheT
irreglllariiies.
I'he 'l-rusiets arc TCSPQllSible for lh¢ maini¢nanrc and iTrle8rily of the ChaTiry' and financi81 informaiion on Ihe Chariiy's EbSiTe.
Legislaiion in the United Kin8dom govcming thc prepatation and dissemination of financial st*iement5 mai. difFer lo Icgislaiion in
othcrjurisdictions.
Approvedby the TnletS on 18 Feb[ll 2026 and signed on theii behalf by..
Kati¢ Morrison
Treasurer
£8$twood Par&sh Church of Scodand, Glaigow
Independent Examlner's report to the Trustee5 of Eastwood Parish Church
Year ended 31 December 2025
I rcFrt)rt Oll th¢ac¢DUDt8 of thE Chlty for th¢yeaT endEd 31 Decemb¢r 2025 which Hre sct outOD pages 6 10 15.
ReypectSve respfyllsibilltics of Trustee8 and ex4mititr
The ¢Jwity'$ Trustees are responsible for the preparation of thE accourlts in ac¢ordatt¢e with the tenns of the Clwities olld T]ustst
tny¢shneDt{S¢oilBtI Act2005 attd the ChaTitiesA¢¢oullts (ScotldI RetiOnS 2006 las Delldcd).
The ¢harity Trutees COJL4ider thgt th¢ audit reqUement ofRe8vJatlVDS 10111 (•) Icl of the 2006 Accounts Regulation$185 wnendedl
does not pIy. It LB my responsibility to ExatDiDe th¢ a¢¢ounts as required under Y¢dion 44(Illc) of the Att and stat¢ wh¢thEr
pwtirularmattCTS have come to my attentiou.
Bath olllldepend¢nt exAmlDtr's ytstement
My ¢x&mirJatlOn Is caTried Dllt in acrordallce with ReEulaiion 11 of the 2006 Aecowjrs Regulations lay amend¢dl, An examination
iti¢lude8 a review Df the ACCQWllLtt8 TCCDr¢ts kept by th¢ ¢harity alld a compaTiSOD of the accounts presented with those cOrds. It a]so
includEs consideration of any unusual item5 or dis¢lo$wes in the accDUllty. and seeks eAplanatiDns from the Tn1¢¢$ concerning ally
such matter5. The proceduns underkED do Dot provide all the evidencB that would be l¢qUed in audi¢ ottd Consequently I do not
expTe$8 gll auditOPiDiOn on the viewgivenby th¢a¢couuts.
Independeni ex*ttthier'5 St&temeLt
Ill the course ofmy alatiOn, rlo mauerhas come tD uy att¢lltiott
. wbich Eive5 m¢r¢asonablc cDusK to believ¢ that in any matsiAI resp¢¢i the reguiretDents.'
10 keep a¢couDting rceords ID accord2nc¢ with Se¢tiDD 44lllla} of tht 2005 Act aDd RezuJaEion 4 of the 2006 Arcourlts
Regulations la5 ameDdedl
• lo prep4Te awjunts whith accord with the accouThtin8 records 9lld complywitb Regul10 8 ofthc 2006 A¢¢ounts ReguJ8tion5 Ills
Bm¢Ldedl
bavc not b¢ett m¢L or
2. to which, in my oplljio att¢nlioD sh(d be dra in ord¢T 10 enable a properundtrstLDdiDS of the aC¢OUDts to be re8¢hed.
Sigtied..
M¢ClymoJJtBAcc FCCA
TBDullD&Co
Addres5."
Ground Floorlpartl
UDit 8000. A¢ademyBusine5s Park
51 Gvwer Street
GLASQOW
G51 IPR
Date..
Id AertL v.
## **Eastwood Parish Church of Scotland, Glasgow Statement of Financial Activities for the year ended 31 December 2025**
|**Note**
Donations & legacies
**1**
Charitable activities
**2**
Other trading activities
**3**
Investments
**4**
Other
**5**
**6**
Raising funds
Charitable activities
**9**
**13**
**Income from:**
**Total funds carried forward**
Net gains on investments
**Expenditure on:**
**Net income before gains and**
**losses on investments**
**Total funds brought forward**
**Net income**
Transfers between funds
**Net movement in funds**|**Unrestricted**
**funds**
**2025**
**£**
51,741
18,425
12,883
884
27,000
110,933
76
139,908
139,984
(29,051)
23
(29,028)
200
(28,828)
122,520
93,692|**Restricted**
**funds**
**2025**
**£**
2,971
-
-
-
-
2,971
-
3,918
3,918
(947)
-
(947)
(200)
(1,147)
16,606
15,459|**Total**
**2025**
**£**
54,712
18,425
12,883
884
27,000
113,904
76
143,826
143,902
(29,998)
23
(29,975)
-
(29,975)
139,126
109,151|**Unrestricted**
**funds**
**2024**
**£**
63,895
41,762
12,883
856
-
119,396
76
107,324
107,400
11,996
7
12,003
200
12,203
110,317
122,520|**Restricted**
**funds**
**2024**
**£**
3,402
-
-
-
-
3,402
-
2,120
2,120
1,282
-
1,282
(200)
1,082
15,524
16,606|**Total**
**2024**
**£**
67,297
41,762
12,883
856
-|
|---|---|---|---|---|---|---|
|||||||122,798|
|||||||76
109,444|
|||||||109,520|
|||||||13,278
7|
|||||||13,285
-|
|||||||13,285
125,841|
|||||||139,126|
6
E2$twood Parish Church of ScotlAnd, Glasgow
Balance shcct
at 31 Dec¢mber 2025
Note U4restri¢ied
fund$
2025
Resirirted
funds
2025
(Inrt¥trict¢d Re5tritted
fullds
2024
Tot41
2023
Total
2024
2024
IDvwtm¢ntS
798
798
775
775
CurrentAs4ets
D¢biors & prepaymettts
Bank and cash
22.001
81.334
103,33)
139
15,320
15.459
22.140
96.654
118.794
6.914
119.083
125.997
78
16.528
16,606
6,992
142.603
Ll#billtlt5- crediiof5 & aecruals
l.alling due within on¢ y¢ar
io
10,441
10.441
4,252
4.252
Yet cur1 A55ets
92,894
15,459
108.i53
121.745
16,606
lJ8,351
tt A5set5
93,692
15.459
122.520
16,606
139,126
Funds of Ibe eharlty
Rttiii¢icd funds
u[estriCted fiyjds
12
15,459
15.459
93.692
16,606
16.606
122,520
93.692
122.520
Total funds
93.692
15,459
109.lil
122.520
16,606
The a¢¢ounts wrr¢ approvcd by Kirk Session and signed on
its behaifon 18 FebrUY 20?6 b
Enka WaiL S¢55ion a¢rk
K#ii¢ Morrison, TreasuicT
## **Eastwood Parish Church of Scotland, Glasgow Accounting policies for the year ended 31 December 2025**
The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below.
## **Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) effective from 1 January 2019 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).
## **Fund accounting**
Funds are classified as either restricted funds or unrestricted funds, as defined below.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.
Unrestricted income funds comprise those funds which the Trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the Trustees, at their discretion, have created a fund for a specific purpose.
Further details of each fund are disclosed in note 12.
## **Income recognition**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Legacy gifts are recognised on a case by case basis following the granting of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date.
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. Dividends are recognised once the dividend has been declared and notification of the dividend due has been received.
On receipt, donated professional services and donated facilities are recognised as income on the basis of the value of the gift to the charity, with the value being assessed by reference to the amount the charity would have been willing to pay for equivalent services or facilities on the open market; a corresponding amount is then recognised as expenditure in the same period. In accordance with the Charities SORP (FRS102) the general volunteer time of congregation members is not recognised.
## **Going concern**
The Trustees consider that there are no material uncertainties about the ability of the charitable company to continue for the foreseeable future, and therefore has adopted the going concern basis in preparing these financial statements.
## **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. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.
The charity is not registered for VAT and expenditure therefore includes irrecoverable input VAT against the expenditure heading for which it was incurred.
## **Fixed assets**
The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church, halls and manse, vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the Statement of Financial Activities in the period in which the liability arises.
8
## **Eastwood Parish Church of Scotland, Glasgow Accounts for the year ended 31 December 2025 Accounting policies (continued)**
## **Investments**
Investments are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing market price. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year.
## **Taxation**
Eastwood Parish Church is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities.
## **Debtors**
Other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any discounts due.
## **Creditors**
Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.
9
## **Eastwood Parish Church of Scotland, Glasgow Notes to the financial statements for the year ended 31 December 2025**
|**1**
Offerings
Tax recovered on Gift Aid
Legacies
Congregational organisations
Other
**2**
Weddings and funerals
Fundraising events
Rental of Church halls and rooms
**3**
Premises rentals
- telecoms mast
**4**
Deposit interest
Dividends received
**5**
Receipts from General Trustees
**Other income**
**Donations and legacies**
**Income from charitable activities**
**Investment income**
**Income from other trading activities**|**Unrestricted**
**funds**
**2025**
**£**
41,807
8,838
-
496
600
51,741
3,150
642
14,633
18,425
12,883
12,883
807
77
884
27,000
27,000|**Restricted**
**funds**
**2025**
**£**
1,092
263
-
-
1,616
2,971
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2025**
**£**
42,899
9,101
-
496
2,216
54,712
3,150
642
14,633
18,425
12,883
12,883
807
77
884
27,000
27,000|**Unrestricted**
**funds**
**2024**
**£**
42,472
10,885
10,000
538
-
63,895
875
259
40,628
41,762
12,883
12,883
793
63
856
-
-|**Restricted**
**funds**
**2024**
**£**
1,272
266
-
-
1,864
3,402
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2024**
**£**
43,744
11,151
10,000
538
1,864|
|---|---|---|---|---|---|---|
|||||||67,297|
|||||||875
259
40,628|
|||||||41,762|
|||||||12,883|
|||||||12,883|
|||||||793
63|
|||||||856|
|||||||-|
|||||||-|
10
## **Eastwood Parish Church of Scotland, Glasgow Notes to the financial statements for the year ended 31 December 2025**
|**6**
**Raising funds**
Offering envelopes
**Charitable Activities**
Giving to Grow
Presbytery dues
Minister's expenses
Pulpit & organ supply
Independent examiner's fee
Fabric repairs & maintenance
Council tax
Other buildings costs
Other expenses
**Total**
**Analysis of expenditure**|**Unrestricted**
**funds**
**2025**
**£**
76
59,346
3,232
1,546
535
441
38,818
4,079
25,276
6,635
139,908
139,984|**Restricted**
**funds**
**2025**
**£**
-
-
-
-
-
-
2,451
-
-
1,467
3,918
3,918|**Total**
**2025**
**£**
76
59,346
3,232
1,546
535
441
41,269
4,079
25,276
8,102
143,826
143,902|**Unrestricted**
**funds**
**2024**
**£**
76
57,284
6,158
1,308
790
418
8,364
3,828
22,955
6,219
107,324
107,400|**Restricted**
**funds**
**2024**
**£**
-
-
-
-
-
-
440
-
-
1,680
2,120
2,120|**Total**
**2024**
**£**
76|
|---|---|---|---|---|---|---|
|||||||57,284
6,158
1,308
790
418
8,804
3,828
22,955
7,899|
|||||||109,444|
||||||||
|||||||109,520|
Support costs have not been separately identified as the Trustees consider there is only one charitable activity. Therefore support costs relate wholly to that activity and have not been separately identified.
## **7 Staff costs and numbers**
There were no staff and no salaries and wages in either the year to 31 December 2025 or 31 December 2024.
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend (in fifth and subsequent years of service) was £39,856.
11
**Eastwood Parish Church of Scotland, Glasgow Notes to the financial statements for the year ended 31 December 2025**
## **8 Trustee remuneration and related party transactions**
During the year, one Trustee (the minister) received reimbursement of expenses incurred in respect of council tax, travel and other expenses totalling £6,888 (2024: £6,233). No remuneration or expenses have been waived by Trustees.
No Trustee or person related to a Trustee had any personal interest in any contract or transaction entered into during the year. During the year, a total of £23,501 (2024: £24,400) was donated to the congregation by its Trustees.
|**9**
Opening market value
Closing market value at 31 December
Investments at cost
Unrealised gain arising in year
**Investments**|**2025**
**£**
775
23
798
517|**2024**
**£**
768
7|
|---|---|---|
|||775|
|||517|
Investments held comprise 70 units in the Church of Scotland Investors Trust Income Fund.
|**10**
Gift Aid Tax Refund Due
Other
**Debtors & prepayments**|**2025**
**£**
5,985
16,155
22,140|**2024**
**£**
3,808
3,184|
|---|---|---|
|||6,992|
|**11**
Accruals
**12 Analysis of net assets by fund**
**_2025_**
Investments
Current assets
Current liabilities
**_2024_**
Investments
Current assets
Current liabilities
**Creditors & accruals**|**General**
**£**
798
53,919
(10,441)
44,276
775
83,702
(4,252)
80,225|**Designated**
**£**
-
49,416
-
49,416
-
42,295
-
42,295|**2025**
**£**
10,441
10,441
**Restricted**
**£**
-
15,459
-
15,459
-
16,606
-
16,606|**2024**
**£**
4,252|
|---|---|---|---|---|
|||||4,252|
|||||**Total**
**£**
798
118,794
(10,441)|
|||||109,151|
|||||775
142,603
(4,252)|
|||||139,126|
12
## **Eastwood Parish Church of Scotland, Glasgow Notes to the financial statements for the year ended 31 December 2025**
|**13**
**_2025_**
**Unrestricted funds**
General
Designated fabric
**Restricted funds**
Baby & Toddler
Benevolent
Catering & Social
Community Development
Equipment fund
Flower
Halls renovation
Sunday School
**Total funds**
**Unrestricted funds**
General
Designated fabric
**Restricted funds**
Baby & Toddler
Benevolent
Catering & Social
Community Development
Equipment fund
Flower
Halls renovation
Sunday School
**Total funds**
**_2024_**
**Movements in funds**|**At 1 January**
**£**
80,225
42,295
122,520
462
400
3,308
4,194
1,064
5,333
1,097
748
16,606
139,126
77,621
32,696
110,317
535
500
2,850
4,244
1,064
5,596
-
735
15,524
125,841|**Incoming**
**resources**
**£**
71,073
39,883
110,956
449
-
834
-
-
248
1,354
86
2,971
113,927
106,520
12,883
119,403
493
-
874
-
-
398
1,537
100
3,402
122,805|**Outgoing**
**resources**
**£**
(107,222)
(32,762)
(139,984)
(278)
(100)
(442)
(170)
-
(373)
(2,451)
(104)
(3,918)
(143,902)
(104,116)
(3,284)
(107,400)
(366)
(100)
(416)
(50)
-
(661)
(440)
(87)
(2,120)
(109,520)|**Transfers At 31 December**
**£**
**£**
200
44,276
-
49,416
200
93,692
(200)
433
-
300
-
3,700
-
4,024
-
1,064
-
5,208
-
-
-
730
(200)
15,459
-
109,151
200
80,225
-
42,295
200
122,520
(200)
462
-
400
-
3,308
-
4,194
-
1,064
-
5,333
-
1,097
-
748
200
-
16,606
-
139,126|**Transfers At 31 December**
**£**
**£**
200
44,276
-
49,416
200
93,692
(200)
433
-
300
-
3,700
-
4,024
-
1,064
-
5,208
-
-
-
730
(200)
15,459
-
109,151
200
80,225
-
42,295
200
122,520
(200)
462
-
400
-
3,308
-
4,194
-
1,064
-
5,333
-
1,097
-
748
200
-
16,606
-
139,126|
|---|---|---|---|---|---|
||||||93,692|
||||||433
300
3,700
4,024
1,064
5,208
-
730|
||||||15,459|
|||||||
||||||109,151|
||||||80,225
42,295|
||||||122,520|
||||||462
400
3,308
4,194
1,064
5,333
1,097
748|
||||||16,606|
|||||||
||||||139,126|
## **Purposes of unrestricted designated funds**
Fabric fund: set aside for the maintenance of the Church properties
## **Purposes of restricted funds**
Baby & Toddler fund: to fund ongoing Baby & Toddler Group activities Benevolent fund: managed at minister's discretion to provide cash to needy parishioners Catering & social fund: for management and provision of catering and social events Community Development fund: to fund community development and projects Equipment fund: to fund audio/visual equipment Flower fund: to provide flowers for display during services of worship and subsequent distribution to parishioners Halls renovation fund: set aside for specific halls refurbishment projects
Sunday School: to fund ongoing Sunday School activities
13
**Eastwood Parish Church of Scotland, Glasgow Notes to the financial statements for the year ended 31 December 2025**
## **14 Volunteers**
In common with all congregations of the Church of Scotland 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.
|**15 Collections for Third Parties**
In addition to the income dealt with in the accounts, the following
special collections were disbursed to:
The Prince & Princess of Wales Hospice
Helping Hands Community Foodbank
Christian Aid
Macmillan Cancer Support
Lodging House Mission
Glasgow City Mission
Poppy Scotland
Launch Foods
Mary's Meals|**2025**
**£**
657
492
450
256
110
110
101
-
-
2,176|**2024**
**£**
-
-
456
293
70
-
173
565
225|
|---|---|---|
|||1,782|
14
## **Eastwood Parish Church of Scotland, Glasgow Year ended 31 December 2025 Appendix**
## **Funds held on behalf of the Congregation by The Church of Scotland General Trustees**
|**Capital account**
- Credit Balances held at 31 December at cost
- Market value of balances held at 31 December
**Revenue account**
- Credit Balance at 31 December
**Consolidated Fabric Fund**|**2025**
**£**
202,002
191,928
464|**2024**
**£**
202,002|
|---|---|---|
|||187,874|
|||17,601|
During 2025, the congregation drew down £27,000 (2024: £nil) from the revenue account. Income of £7,371 in respect of dividends and interest of £2,842 was earned in the revenue account, which was offset by administration costs of £350.
15