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2025-09-30-accounts

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EAST END EPISCOPAL CHURCHES

Administrative Information:-

Scottish Charity Number : $C001473

Church Office : Offce of the East End Episcopal Churches, 1464 Shettleston Road, Glasgow G32 9AL Website : www.eastendepiscopal.org.uk

Charity Trustees ( Vestry Members )

Banker :

Virgin Money, 47 Main Street, Baillieston. Glasgow G69 6SQ Independent Examiner :

Page 1

EAST END EPISCOPAL CHURCHES

Annual Report of the members of the Vestry

Introduction

The vestry is pleased to present the annual accounts for the East End Episcopal Churches for the year ended 30th September 2025

We are three congregations,St John the Evangelist,Baillieston; St Kentigern, worshiping in St Serfs; St Serf's Shettleston incorporated into the East End Episcopal Churches whose objective is to advance the mission of the Christian church in the east end of Glasgow through worship.service and fellowship. We aim to do this through supporting existing church members through worship and prayer gatherings and encouraging new members through community work,opening our buildings to other groups and other outreach work.

This annual report and accounts presents a summary of our financial activities during the year and gives an overview of the general activities which have taken place in the life of our team in the past year

Activities and Achievements

During the period fro September 2024 to September 2025 .MMhas continued as priest in charge of the East End Episcopal Chuches. Regular Sunday services have continued at 10.30 am alternating between St John's in Baillieston and St Serf's in Shettleston, with an additional monthly service using the traditional 1970 liturgy at 9am for St Kentigern in St Serf's church. end her partne iE ontinue to livestream Morning ThroughoutPrayer via Facebook the year,i|i mornings hosted weekyeach week. discussion groups at the c tterly at the rectory, as well as continuing to visit congregation members at home or in hospital, whenever there is pastoral need.In the summer of 2025 Mi inticted a new ecumenical monthly service called "Common Ground" with a focus on peace & social justice. The church buildings of St Serfs and St John's continued to be used by othr worshipping communities, such as the Nigerian-style worship service once a month led by clergy from St Mary's cathedral,and the Indian Orthodox Church who use St John's twice a month for their worship. Other groups continued to rent the use of St Serf's including TicTacs after school service who have an office in the building, the AlAnon charity, and a local Border Morris Dance side,all of whom pay regular fees for the use of the church.

The Vestry have continued to organise social and fund raising events several times in the year, and repairs and maintenance hav been completed to the heating and alarm systems in both churches, with a 'Hive’ system installed to allow efficient remote schedulling of church heating. The church grounds and trees cntinue to be well maintained : local contractors. The church website has been updated with events & service details, along with sermons and reflections from

Conclusion

The East End Episcopal Churches relies heavily on the generosity of its congregation for most of its day to day funding. Additionally, smaller but significant amounts are generated by fund raising activities and from investment income.

This year the receipt and expenditure accounts were completed with a deficit of £4838

The financial health of the Team remainsa priority of the Vestry and is discussed at every meeting.

Page 2

EAST END EPISCOPAL CHURCHES

Structure, Governance and Management

The East End Episcopal Churches is an unincorporated association.As a member congregation of the Diocese of Glasgow and Galloway in the Scottish Episcopal Church,it is also governed by Canon Law of the Scottish Episcopal Church. The management team is known as the Vestry. For the purpose of charities law, the members of the Vestry are the Charity Trustees of the church. Details of vestry members are given on page 1.

Apart from the Priest in Charge,ordinary vestry members are elected by the constituent congregations at an annual general meeting. Vestry members serve for a term of 3 years. The Priest in Charge is appointed by the Vestry and the Bishop of the Diocese. New vestry members are directed to the Vestry resources Website of the Scottish Episcopal Church.

The Vestry Secretary regularly updates other members of the Vestry on relevant changes in legislation and best practise relating to charities.

Vestry Responsibilities

The vestry is responsible for managing and safeguarding the assets of the team and assist the Priest in Charge in matters affecting the spiritual welfare of the congregation.They are also responsible for keeping proper acounting records and ensuring that the accounts are prepared in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The vestry regularly considers the risk faced by the team and ensures that the appropriate riskmanagement procedures are in place to mitigate those risks.

Relationship with Diocese and Province

The East End Episcopal Churches is supported by the Diocese and the Province through the pastoral oversight of the Bishop,central support functions provided at Diocesan level, and grants from central funds. The team is represented at Diocesan level by the Priest-in-Charge and the Lay Representatives. As a member of the Scottish Episcopal Chirch, the East End Episcopal Churches has an obligation to contribute to the costs of the Diocese and the Province through payment of an annual "quota". This amount is based on the relative level of income of the church in comparison with that of other churches in the Diocese and Province.

Conclusion

The members of the vestry would like to thank all those who contribute their time,energy and money so generously to ensure the continuation and development of the East End Episcopal Churches as a centre of worship and a focus for the community.

On Behalf of the Trustees

Page 3

EAST END EPISCOPAL CHURCHES

Independent Examiner's Report to the Vestry Members of the East End Episcopal Curches

| report on the accounts of the charity for the period ended 30 September 2025 set out at pages 5 -9.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms f the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity trustees consider that the audit requirement of Regulation 10 (1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44 (1) © 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 those accounting records kept by the charity and a compaison 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 | do not express an audit opinion on the view given by the accounts.

Independent Examiner's Statement

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

  1. which gives me reasonable cause to believe that in any material respect the requirements:

“to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations", and "to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulation",

Page 4

EAST END EPISCOPAL CHURCHES

Receipts and payments account for the year ended 30 September 2025

==> picture [482 x 310] intentionally omitted <==

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |General|Restricted|Total| |note|Funds|2025|Funds|2025|2025|2024| |Receipts| |Voluntary|Income|5|29644|29644|25842| |Donations|6|13571|13571|10065| |Investments|7s|14521|7454|21975|18341| |Rebates|8|401| |Grants|9|600| |Miscellaneous|10|50|50|0| |Transfer|between|Funds|0|0| |TOTAL|RECEIPTS|57786|7454|65240|55249| |Payments-|cost|of charitable|activities| |Clergy|costs|11|43866|43866|32702| |Administration|12|2448|2448|7838| |Utilities|13|7915|7915|8705| |Charitable|giving|14|546|546|385| |Maintenance|15|3168|3168|4508| |Contractural|work|16|3790|3790|6168| |Diocesan|quota|4785|4785|§313| |Insurance|2920|2920|2805| |Worship|costs|640|640|0| |Miscellaneous|0|0|0| |Governace|costs|-|auditor|0|0|0| |Transfer|between|Funds|0|0|0| |TOTAL|PAYMENTS|70078|70078|68424| |Surplus|/|Defict for the|year|-4838|-13175|

----- End of picture text -----

Page 5

EAST END EPISCOPAL CHURCHES

Statement of Balances as at 30 September 2025

General Restricted Total Total
Funds 2025 Funds 2025 2025 2024
Funds Reconciliation
GeneralFunds(ClydesdaleBank)incdesignatedasbelow 54277 54277 59066
General Funds - UTP 74257 74257 67997
GeneralFunds-Rathbone 97775 97775 98942
Restricted Funds - MacDonald Request -UTP 250820 250820 229677
Restricted Funds - St John's Rectory 308920 308920 317351
Totals 226309 559740 786049 773033
Surplus / Deficit foryear -4789
UTP gain/loss over year
Investment gain/loss overyear
27403
-9598
Totals 226309 559740 786049 786049
Designated Funds
Mission Fund 129
Childrens'Mission Fund 103
Travel Fund
Traidcraft
147
0
PropertyAccount St John's 6303
Property Account St Serfs
Specific
Contingency
889
1854
24067

Page 6

EAST END EPISCOPAL CHURCHES

Notes to the accounts as at 30 September 2025

1. Basis of Accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2. Nature and Purpose of Funds

!

General Funds are monies which at the discretion of the Vestry may be used for the furtherance of the objects of the church. The Vestry maintains a single unrestricted account for the day-to day running of the Church,

There is currently one restricted fund which is held for specific purposes. The Macdonald Bequest The MacDonald Bequest is for the sole use of St John's on its property and day to day expenses. The St John's Rectory Fund has been redesignated as a Designated Fund rather than Restricted. The income from The St John's Rectory Fund (invested by the Diocese) is used with the general funds; the use of capital is restricted by the Diocesan trustees.

Discretionary funds are held within general funds.

3. Trustees Remuneration and Expenses

None of the Trustees (Vestry members) received remuneration in respect of their position as Vestry Members.

4. Property

The Vestry considers it inappropriate to include a figure for the chuch buildings in the fiancial statements as these are vested in a separate body of trustees.

The church Buildings are insured for £7,320,000 and £3,330,000 respectively.

The rent and council tax for the Brownside Road Rectory are paid from the St John's Rectory Fund held by the Diocese. Units are sold from the SEC UTP to fund these costs.

Page 7

EAST END EPISCOPAL CHURCHES

Notes to the accounts (continued)

5. Congregational Giving
Free Will Offering
Bankers' Order
Open plate
Tax reclaimed (Gift Aid)
General
Funds 2025
3125
15678
2003
8838
Restricted
Funds 2025
Total
2025
3125
15678
2003
8838
2024
3641
13702
1882
6617
6. Donations 29644 29644 25842
General purpose
Specific
Rent
11055
536
1980
11055
536
1980
9375
690
0
7. Investments 13571 13571 10065
UTP dividends
Dividends
Bank interest
Drawdown
2207
12314
0
0
7454 9661
12314
0
0
8489
9852
0
0
14521 7454 21975 18341
8. Rebates
SEC
_Quota
0 401
0 0 401

Page 8

EAST END EPISCOPAL CHURCHES

Notes to the accounts (continued)
9.Grants
Diocesan
Grant
Diocesan Grant - Quinquennial
General
Funds2025
0
0
Restricted
Funds2025
Total 2025
0
0
2024
600
0
0 0 0
10. Miscellaneous
KeyDeposit
Legacy
50
0
50 0
0
50 0 0 50 0
11. Clergy Costs
Stipend/Pension
Expenses
Telephone
42294
684
888
29385
1342
1975
43866 43866 32702
12. Administration
Bank Charges
Gift - Bishop Kevin
Sundries
CCL Europe/Music
SECChurch Sign
Catering & Hotel
Literature
Photocopier/cartridges/toner
Misc(Urn &Van Hire)
24
0
65
336
61
0
0
1905
57
24
190
50
321
0
494
24
1556
5179
2448 2448 7838

Page 9

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EAST END EPISCOPAL CHURCHES

Notes to the accounts (continued)

Notes to the accountsaccounts (continued)
General Restricted Total
13.Utilities Funds 2025 Funds2025 2025 2024
Heatingand lighting 7915 8705
14. Charitable Giving 7915 0 8705
Bishop's LentAppeal
SEI Training Fund
GlasgowNEFoodbank
PalistineXmas Cards
Scottish Guild OfServers
148
60
210
103
25
265
120
ie)
0
0
546 0 385
15. Maintenance
Quinquennial survey
Garden/Grounds
Gas Boiler
FireTesting
Alarm/Elecrtical testing
Asbestos Check
0
1676
644
50
798
0
0 0
1650
720
931
1206
1
3168 0 4508
16. Contractural works
StJohn's
StSerf's
3790 1638
4530
3790 0 0

Page 10