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
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**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.
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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**||
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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**|
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_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
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GORBALS PARISH CHURCH OF SCOTLAND, GLASGOW
FOR THE YEAR ENDED 31 DECEMBER 2024
3. ANALYSIS OF DONATIONS
Total
2024
Total
2023
FLThts
Flts
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
sYriaurkeY 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 -
14
## **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