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2024-12-31-accounts

The Church of Scotland

Gorbals Parish Church of Scotland, Glasgow

Congregational Accounts

For the year ended 31 December 2024

Congregation No: 160943

Charity No: SC002214

Reference and Administrative Information

Charity Name: Gorbals Parish Church of Scotland, Glasgow

Charity Registration Number: SC002214

Congregation Reference No: 160943

Contact Address:

Bankers:

Bank of Scotland Glasgow Laurieston Branch PO Box 1000 BX2 1LB

Gorbals Parish Church of Scotland, Glasgow SC002214

Structure, Governance and Management

Governing Document

The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form).

Recruitment and Appointment of Trustees

Members of the Kirk Session are the charity trustees. The Kirk Session members are the 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.

Organisational Structure

The Kirk Session, which meets at least six times a year, is responsible for all the work within the Church. Certain responsibilities were delegated to the following groups: Nuts and Bolts (Staff/Finance/Property/Digital) and Worship Group (Co-ordinate worship). As the Nuts and Bolts group have been inactive their responsibilities have now taken over by the Session Clerk and Treasurer in the short term.

Objectives and Activities

Summary

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.

The local congregation is led by the Kirk Session in maintaining an active presence and regular Sunday services of worship throughout the year with additional services during Lent and Advent. Our regular services have been organised by the worship group under the leadership of our Worship Co-ordinator ho works one day a week.

Achievements and Performance

Summary

The church has continued to thrive this year with church attendance increasing, people added to the roll and the ordination of a new Elder. A Sunday Prayer group is now meeting every week before the service. We are also running Family Fun Days and Quiet Days on Saturdays during the year. Everyone is welcome and there is a focus on sharing our beliefs.

The church has continued to be well used during the week with our regular groups, activities and people popping in for companionship, advice and support. The community fridge and coat rack are very well used. Food donations that are likely to go to waste are offered to the community to prevent food waste. The coat rack is a place for people to exchange outdoor clothing. There have also been social events which encourage a greater crossover between the church and community such as World Women’s Day harvest.

The church, and particularl were involved in campaigning to help one of our community members to bring her family to the UK. This involved the Church of Scotland, media and politicians and raising money for flights. Eventually she was reunited with the family she had not seen for ten years.

Gorbals Parish Church of Scotland, Glasgow SC002214 We have started a project to improve storage in the building and at the same time make a comfortable quiet space for informal meetings, counselling and for individuals to take some time out. The Kirk Session and its sub-groups have continued to function through the year. The Kirk Session continues to be engaged with Presbytery in the formulation of the Presbytery Mission Plan. This should be concluded for our cluster in early 2025. Financial Review The Charity ended 2024 with a surplus of £6,308 {2023= deficit of £4,189) in Unrestricted Funds and an overall deficit of £4,660 (2023- deficit of £5,579). Unrestricted Receipts were increased to £63,426 (2023.. £55,454) although overall donations were reduced to £36,445 (2023.. £41,733). There has been a decrease in gift aided donations to £22,088 (2023 £24,268). In 2023 we were fortunate to receive a £5,000 gift aided donation. Our regular gift aid giving has increased year on year. Total Unrestricted Payments decreased to £56.89512023'. £59,643). This was despite energy bills rising from £6.930 to £13,567 and our Giving to Grow contributions rising from £3,855 to £6,391. Many people have continued to give directly into the church bank account. The contactless donation box has continued to be used for Sunday giving, special collections and donations during the week for activities and the community fridge. Rental income has increased significantly this year £24,295 (2023.. £19,584). It was decided, after looking at rates for room hire in similar buildings. not to increase rental rates in 2024. Reserves Policy It is the Trustees, policy to hold reserves of approximately three months unrestricted expenditure including designated funds. At the year end the Church held unrestricted cash funds of £24,518 {2023= £27,144) which is around four months general expenditure. There is a balance of £12,800 (2023- £19,751) in the General Fund. £1,935 has been designated for Fabric purposes, £134 for the Adventurers Group, £115 for Gorbals Women's Group and £9,602 in the Bequest Fund. The church also held £1,780 in Restricted Funds12023: £3,815) statement of Trustees. Responsibilities The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts {Scotland) Regulations 2006 (as amended) and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2016. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention andlor detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf Date

Gorbals Parish Church of Scotland, Glasgow SC002214 Independent Examlner's Report to the Church I report on the accounts of the charity for the year ended 31 December 2024 which are set out on Pages 6 to 14. Respectlve responslbllltles of trustees and examlner 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 trustees consider that the audit requirement of Regulation 10{11 (d) 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 las amended). 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 eviden￿ 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 of my examination, no matter has come to my attention [otherthan disclosed below'] 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 9 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. Date 6th June 2025

GORBALS PARISH CHURCH OF SCOTLAND, GLASGOW RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31st DECEMBER 2024

Note
RECEIPTS
Donations
3
Grants
Activities for Generating Funds
Bank & Deposit Interest
Investment Income
Use of Premises
Weddings & Funerals
Drawn down from General
Trustees
Other Receipts
Total Receipts
PAYMENTS
Costs of generating funds
4
Charitable activities
4
Governance costs
4
Purchase of investments
7
Total Payments
Transfers
Excess of Receipts over
Payments for the year before
Transfers
Excess of Receipts over
Payments for the year after
Transfers		 Unrestricted
Funds
2024
Restricted
Funds
2024
Endowment
Funds 2024
Total
2024
£
£
£
£
31,131
5,314
-
36,445
-
0
-
0
225
-
-
225
502
66
-
568
24,295
-
-
24,295
2,220
-
-
2,220
5,053
-
-
5,053
-
-
0
Total
2023
£
41,733
2,400
-
159
505
19,634
3,480
-
71
63,426
5,380
0
68,807
223
-
-
223
56,895
16,349
-
73,244
-
-
-
-
-
-
-
-		 67,982
193
73,368
0
0
57,118
16,349
-
73,467
6,308
-10,969
-
-4,660
-8,934
8,934
-
-		 73,561
-5,579
-
-2,626
-2,035
0
-4.660

GORBALS PARISH CHURCH OF SCOTLAND, GLASGOW FOR THE YEAR ENDED 31 DECEMBER 2024 STATEMENT OF BALANCES FLTr Total 2024 Total 2023 Note BANK & DEPOSIT BALANCES Bank & Deposit balances brought foNard 27.144 3.815 30959 36,538 MOVEMENT IN YEAR Excess of Payments over Receipts for the year Bank & Deposit balances carried forward -2.626 -2.035 4.660 -5,579 24,518 1,780 26,299 30,959 INVESTMENTS at market value 7 15.567 11.286 26.853 24,538 OTHER ASSETS Gift Aid Receivable LIABILITIES Accrued charges The accounts were approved by the Kirk Session on 2 r[￿￿( ao2&J Signed on behalf of the Kirk Session

GORBALS PARISH CHURCH OF SCOTLAND, GLASGOW FOR THE YEAR ENDED 31 DECEMBER 2024 NOTES TO ACCOUNTS

1. BASIS OF ACCOUNTING

These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Regulations anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2016.

2. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Unrestricted Funds
General Fund
Designated Fabric Fund 1
Designated Adventurers Fund
Designated Gorbals Women’s Group
Designated Benevolent Fund
Designated Bequest Fund
Church Café
Children’s Ministry
Restricted Funds
Samuel Ferguson Revenue Fund
Flower Fund
CDW Projects
Allan Frazer Bible Fund
Endowment Funds
(See Page 11)		 Balanceat
01-Jan-24
Receipts
2024
Payments
2024
Transfers
2024
Balance at
31-Dec-24
£
£
£
£
£
19,751
63,097
56,835
-13,213
12,800
1,605
329
-
-
1,935
134
-
-
-
134
115
-
-
-
115
-67
-
-
-
-67
9,602
-
-
-
9,602
-2,204
-
-
2,204
0
-1,792
-
283
2,075
0
27,144
63,426
57,118
-8,934
24,518
1,655
66
-
-
1,721
-888
95
568
1,362
0
2,971
5,219
15,762
7,572
0
78
-
19
-
59
3,815
5,380
16,349
8,934
1,780
-
-
-
-
-
30,959
68,807
73,467
0
26,299

GORBALS PARISH CHURCH OF SCOTLAND, GLASGOW FOR THE YEAR ENDED 31 DECEMBER 2024 NOTES TO ACCOUNTS

PURPOSE OF FUNDS

UNRESTRICTED FUNDS

General Fund The unrestricted “free reserves” of the Charity. Designated Fabric Fund 1 The Trustees have set aside funds for the maintenance of the Church property

Designated Adventurers Fund The Trustees have set aside funds for the use of the Adventurers.

Designated Gorbals Women’s The Trustees have set aside funds for the use of the Group Group Designated Benevolent Fund This is a fund for the Minister to disburse as appropriate. Designated Bequest Fund Designated Bequest Fund – The Trustees have set aside funds for the building and to financially support the development of the Cafe. To record the incomings and outgoings of the Church Café. Designated Church Café Children’s Ministry: A fund to track income and expenditure relating to Children’s Ministry RESTRICTED FUNDS Samuel Ferguson Revenue Revenue from the Endowment Fund to fund painting and organ Fund: maintenance. Flower Fund: This is a fund to provide flowers for display during services of worship. Community Development Fund including Grants and Donations for Community Development Worker Projects Worker projects Allan Frazer Bible Fund This is a fund to provide pew bibles ENDOWMENT FUNDS Samuel Ferguson Bequest: Income to be used for painting and organ maintenance. Jane Ferguson Bequest Fairley/Daley Bequest Income from these funds to be used for general purposes. Park/McCrone/Anon Margaret Barr Bequest

GORBALS PARISH CHURCH OF SCOTLAND, GLASGOW FOR THE YEAR ENDED 31 DECEMBER 2024 3. ANALYSIS OF DONATIONS Total 2024 Total 2023 FLThts Fl￿ts WFO Scheme Gift Aid Donations Tax recovered on Gift Aid Donations Ordinary offerings {Open Plate) Donations 7,468 19,968 749 2,945 7,468 22,088 749 2,945 3,194 36,445 5.745 24.268 5,960 2.041 3.719 41,733 2,120 3,194 5,314 31,131 4. ANALYSIS OF PAYMENTS Total 2024 Total 2023 Fl￿ Fl￿ Costs of Generating Funds Offering Envelopes Collectin 63 160 223 63 160 223 58 136 193 Charitable Activltles Giving to Grow Presbytery Dues Minister's Travel Manse expenses Pulpit Supply Heating & Lighting Insurance other Staffing Costs Life and Work {netl Church Phone/lTIAV PrintinglStationerylPostage Fabric repairslmaintenance Church Cafe Costs CDW Expenses CDW Projects Congregation costs Children's church, family ftjn days other expenses 6.391 1.934 6.391 1.934 3,855 566 782 782 3127 120 6.930 1.615 15,077 13.567 1.751 15,837 73 1.707 159 13,203 13,567 1.751 15,837 73 1.707 159 13,203 1.720 126 22,977 1.134 416 13,354 1.976 407 407 15,762 1.186 283 201 73,244 15,762 587 599 283 201 56,895 376 73,368 16,349 Governance Costs Independent Examinerfs Fee TOTAL 57,118 16,349 73,467 73,561 10-

GORBALS PARISH CHURCH OF SCOTLAND, GLASGOW FOR THE YEAR ENDED 31 DECEMBER 2024 5. TRUSTEE REMUNERATION AND RELATED PARTY TRANSACTIONS Paid from the General Fund of the Church during 2024 for Trustees, of £175 (for church music ￿ as the sum of£840 (for church music). No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year. as the sum 6. MINISTER'S STIPEND 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 servi￿. For the year under review the minimum stipend was £31,642 and the maximum stipend (in the ftfth and subsequent years of service) £38,884 INVESTMENTS The following Investments are held at market value - 2024 2023 C of S Investors Trust Growth Funds 26.853 24.538 Cost 14.848 14.848 Held In Respect of Market Purchases Dlsposals Galnl (loss) Market Value on Value at at 1st Revaluation 31st Jan Dec 2024 2024 Unrestricted Funds Designated Fabric Fund 2 14.225 1.342 15.567 Endowment Funds Samuel Ferguson Bequest Jane Ferguson Bequest Fairley Daly Bequest ParklMcCrone/Anon Margaret Barr Bequest 2,863 490 270 46 59 452 146 973 3,133 536 689 5,238 1,691 11,286 630 4,786 1,545 10,313 Total Funds 24,538 2,315 26.853

GORBALS PARISH CHURCH OF SCOTLAND, GLASGOW FOR THE YEAR ENDED 31 DECEMBER 2024 8. COLLECTIONS FOR THIRD PARTIES In addition to the General Income the following income from Special Collections was distributed during the year. 2024 2023 Christian Aid Poppy Scotland White Poppy Kaltouma Collection Advent Collection sYria￿urkeY Earthquake Retiral collections 273 27 36 1395 261 695 63 220 255 1013 2092 12-

APPENDIX 1

FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

FOR THE BENEFIT OF THE CONGREGATION

160943 Glasgow Gorbals Consolidated Fabric Fund CAPITAL ACCOUNT 2024 £ Credit balances held at 31 December at cost 76,534.04 Market value of balances at 31 December 90,402.50 REVENUE ACCOUNT Credit balances held at 31 December 48,781.66 TEMPORARY ACCOUNT Credit balances held at 31 December - Individual Fund Purpose : EXPENDABLE Credit balances held at 31 December at cost - Market value of balances at 31 December - PERMANENT ENDOWMENT Credit balances held at 31 December at cost - Market value of balances at 31 December -

13

APPENDIX 2

FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

FOR THE BENEFIT OF THE CONGREGATION

160832 Glas Hutcheson Town Consolidated Fabric Fund CAPITAL ACCOUNT 2024 £ Credit balances held at 31 December at cost - Market value of balances at 31 December - REVENUE ACCOUNT Credit balances held at 31 December - TEMPORARY ACCOUNT Credit balances held at 31 December - Individual Fund Purpose : Mission in the Gorbals Parish EXPENDABLE Credit balances held at 31 December at cost 12,182.05 Market value of balances at 31 December - PERMANENT ENDOWMENT Credit balances held at 31 December at cost - Market value of balances at 31 December -

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APPENDIX 3

BANK BALANCES

Church of Scotland Deposit Fund (2) at 31st December 2023
Bank of Scotland Current Account at 31st December 2023
NS&I at 31st December 2023
Lloyds TSB at 31st December 2023
Cash in hand at 31st December 2023 (Adventurers)
Cash in hand at 31st December 2023 (Petty cash)
Add Outstanding Lodgements
Deduct Cheques outstanding
Total Closing Balance as at 31st December 2023
Church of Scotland Deposit Fund (2) at 31st December 2024
Bank of Scotland Current Account at 31st December 2024
NS&I at 31st December 2024
Lloyds TSB at 31st December 2024
Equals Account
Cash in hand at 31st December 2024 (Adventurers)
Cash in hand at 31st December 2024 (Petty cash)
Add Outstanding Lodgements
Deduct outstanding payments
Total Closing Balance as at 31st December 2024		 4,000.00
19,116.42
1,747.68
133.13
0.93
1.13
24,999.29
5,960.25
0.00
30,959.54
4,000.00
19,649.25
1,765.21
133.13
105.46
0.93
0.00
25,653.98
127.10
518.10
26,299.18

15