The Church of Scotland Gorbals Parish Church of Scotland, Glasgow Congregational Aceounts For the year ended 31 Deeember 2025 Congregation No: 160943 Charity No: SC002214
Reference and Administrative Infomiation Charity Name: Gorbals Parish Church of Scotland. Glasgow SC002214 Charity Registration Number. Congregation Reference No: 160943 Contact Address: 1 Errol Gardens Glasgow G5 ORA Tru8te•8: S Cotton P Davidge D Ellis F Ellis V Ellis S Gilmour C MG4rthur M Onaye A Ritchie J Thomason l Young (Resigned - Septemb8r 2025) Prlnclpal Offlc•knrnr8 Interim Moderator: Minister- Session CFerk'. Church Treasurer: Rev Peter Davidge (Unb"1- 6 February 2025) Rev Peter Davidge (From - 6 February 2025) Mr D Ellis Mrs J Thomason Independont Examln•r: ChrFStine Thomas 49 Wavertey Crescent Grangemouth FK3 8RB Bankern: Bank of Scotland Glasgow Laurieston Branch PO Box 1000 BX2 1LB
Gorbals Parish Church of Scotland, Glasgow SC002214 Structure, Governance and Management Govoming Document The Church is administered in accordan WFth the temis of the Deed of Constitution (Unttary Fom). Rocruitment and Appointment of Tru8toes 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 ten times a year, is responsible for all the work within the Church. Certain responsibilities were delegated to the following groups reporting to the Kirk Session: Responsibilty for Staff, Finance, Propety and Digital was delegated to the Session Clerk and Treasurer. In-line with the Church of Scotland's data protection policies. there requires to be in place a Congregational Data Protection Coordinator - this role is fulfilled by Fraser Ellis. Paul Thomason was appointed during the year as Propety Convenor which has improved management of the property. The Worship Group, under the guiding hand of Jo Love continues to cOrdinate worship with the Minister. Objectlves and Actlvltle8 Summary The Church of Scotland is Trinitarian in doctrine, Reformed in traditlon and Presbyterian in polity. It exists to glorfy God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, rt acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministy. It c(koperates with other Churches in various ecumenical bodies in ScotlaThl 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 seNices during Lent and Advent. Communion Is celebrated on the second Sunday of March. June, September and October. Achlevements and Perforniance Summary The Seniice of linkage between Gorbals Parish Church and the newly unrted congffjgation of Calton Old Parish Church (SC006958) was held on 6 February 2025. The SeNice of Linkage was preceded by the Union of Calton Parkhead Parish Church and Gallowgate Parish Church to fom the Parish of CaFton Old. At this service, the Rev. Peter Davidge w8s introduced as the Minister of the newly linked charge of Gorbals linked with Calton Old. The church has continued to thrive this yearwrth church attendan increasing and people going onto the roll. We have added a Tuesday evening Holy Communion service at Gorbals to our regular pattem of worship with members attending from both Gorbals and Calton Old churches. We had worship at both churches over the Easter period and Christrnas. A highlight of the year was a joint walk on Good Friday from Calton Old to Gorbals led by Jo and Peter with soup and worship on arrival. A Sunday Prayer group is now meeting every week befo the servi. 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. There is a Young Adults group which is developing, welcoming
Gorbals Parish Church of Scotland. Glasgow SC002214 young members of our community (18 to 40, although this is fiexible). It meets about once a month on a Monday evening. The church has continued to be well used during the week with our regular groups, activities and people popping in for companionship, advi and support. At the beginning of the year our Community Development Worker changed from wotking 5 days to 4. In an effort to keep the building open the church has started a Gorbals Advi drop in on a Friday morning organised by Valerie Ellis. This contj'nues to evolve with the local housing association coming in once a month to give more focussed advice. The major building work this year has been the replament of our trNo boilers which has dramatically improved the temperature of the building and the reliabilrty of the system. Financial Review The Charty ended 2025 with a deficit of £9,415 (2024: surplus of £6,308) in Unrestricted Funds and an overall deficit of £9,348 (2024". deficit of £4,660). Unrestricted Receipts were increased to £78,098 (2024.. £63,426) although overall donations were increased to £47.581 (2024.. £36,445). There has been an increase in gift aided donation8 to £23,787 (2024 £22,088) Total Unrestricted Payments Increased to £85.403 (2024: £56.895). This was a reflection of our Giving to Grow contribution8 rising from £6.391 to £28.284 and the building work done in the small meeting room. Many people have contlnued to give directy into the church bank account. The contactless donation box ha8 continued to be used for Sunday giving, special collections and donatlons during the weok for communty activities. Rental income has been Ststic at around £25,000. R080rve8 Pollcy 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 £15,104 (2024: £25,518) which is around 2 months general expenditure. There is a balance of £12 591 (2024.. £12,800) in the General Fund. £2,264 has been designated for Fabric purpose8, £134 for the Adventurers Group, £115 for Gorbals Women's Group. The money from the Bequest fund (8et up to support the work of the café) has been transferred to other funds. The church also held £1,847 in Restricted Funds (2024: £1,780) Statement of Trustees, Responslbilities The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciats'on of 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 reftect 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 Investrnent (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Regulats'ons 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 irregulartties. Approved by the Trustees and signed on their behalf D Ellis, Session C
Gorbals Parish Church of Scotland, Glasgow SC002214 Independent Examinerfs Report to the Church I report on the accounts of the charity for the year ended 31 Dernber 2025 which are set out on Pages 6 to 14. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordan with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charty trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibilty to examine the accounts as required under section 44(1) (c) of the Act and to stste whether particular matters have come to my attention. Ba818 of independent examlnees statsment My examination is carried out in accordance with Regulation 11 of the Charrties Accounts (Scotland) Regulations 2006 (as amended). An examination indudes a VIeW 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 disdosures in the accounts, and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide 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. Indep•ndent examinerf8 8tat•ment In the course of my examination, no matter has come to my attention [other than disclosed below'] which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordan wth Section 44(1) (a} of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and to prepare accounts which accord wrth the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended). have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name: Christine Thomas Address: 49 Waverley CreSnt Grangemouth FK3 8RB Signed Date 2oa
GORBALS PARISH CHURCH OF SCOTLAND. GLASGOW RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31st DECEMBER 2025 Total Fuyb 115 2025 Total 2024 Note RECEIPTS Donations 39,761 7,820 47,581 5,000 38,445 Grants 5,000 Activitles for Generating Funds Bank & Depostt Interest Inve8tment Income Use of Premise8 Wedding8 & Funerals Drawn dovm from General Tru8tees Other Receipt8 Totsl R•cglpt• 225 502 67 569 568 25,370 4,045 25,370 4,045 25,295 2,220 8,228 8,226 148 5,053 78,098 13,035 91,133 68,807 PAYMENT8 C08t8 of ganernting furK18 Charltable actfvrties Govemance c08ts Purchase of investments Total P•ym•nl• 235 235 223 85,403 14,843 100,246 73,254 85,638 14.843 1IXI,481 73,467 Tran¥f•r• Excess of Roc•lpts over Payments for th• year b•fore Transfern Excess of Re¢olpts over Payments for the year after Transfern -7,540 -1,808 -9,348 -1875 87 4.660
GORBALS PARISH CHURCH OF SCOTLAND, GLASGOW FOR THE YEAR ENDED 31 DECEMBER 2025 STATEMENT OF BALANCES Total 2025 Total 2024 BANK & DEPOSIT BALANCES Bank & Deposit balances brought foThvard 24,519 1,780 26,299 30,959 MOVEMENT IN YEAR Excess of Payments over Receipts for the year Bank & Deposit balance8 carried forward 67 15.104 1.847 16,951 INVESTMENTS at market value 7 OTHER ASSETS Glft Aid Recelvablo LIABILITIES Accwed charges The accounts were approved by the Kirk Se8si¢)n on Signed on behalf of the Kirk Session Sesslon Clerk Treasurer J Thomason
GORBALS PARISH CHURCH OF SCOTLAND. GLASGOW FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO ACCOUNTS I. BASIS OF ACCOUNTING These accounts have been prepared on the Receipts & Payrnents 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 Balance at Receipts Payments Tfansfers Balance al 01-Jan-25 2025 2025 2025 31-Dec-25 Unre•trlcted Funds General Fund Qeslgnated Fabric Fund 1 Designated Adventurers Fund D881gnated Gorbals Women's Group De8ignaled Benevolent Fund Designated Beque8t FurKI Church Café Chlldren's Mini8try 12,800 77.769 85,277 1,935 329 134 115 47 9,602 7,299 12,591 2,264 134 115 361 428 -9,602 25,619 78.098 86,638 -1,876 16,104 R••trl¢t•d Fund• Samuel Fergu80n Revenue Fund Flower Fund CDW Project8 Allan Frazer Bible Fund 1,721 67 140 532 12.828 14,311 1,788 392 1,483 59 1.780 13,036 14,843 59 1,847 1,875 Endowm•nt Fund• (See Page 11) 26,299 91,133 100,481 16,951
GORBALS PARISH CHURCH OF SCOTLAND, GLASGOW FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO ACCOUNTS PURPOSE OF FUNDS UNRESTRICTED FUNDS General Fund The unrestrirted 'free r8Berves° of the Charity. The Trustees have Set 88lde funds for the maintenance of the Church property Designated Fabric Fund 1 Designated Adventurèrs Fund The Trustees have set aside funds for the use of the Adventurer8. Designated Gorbals Women'8 The Trustees have set 88tde funds for the u¥e ol the Group Group Designated Bonevolent Fund Thi8 18 a fund lor ts Mlnl8ter to disburse as apFropriate. Designated 8eque81 FurKI Designated Bequest Fund- The Truste88 have set aslde funds for the bullding and to financially 8UPPOrt the development of the Caf8. To record the incomings and outgoings of the Church Café. Designated Church Café Children's Mlni8try: RESTRICTED FUNDS Samuel Ferguson Revenue Fund.. Flower Fund.. A fund to track Income and expenditure retating to Children'8 Ministy Revenue from the Enduwment Fund to fund palntlng and organ maintenance. Thi8 18 a fund to wovide fir3 for di8play during services of worshlp. FurKI Including Grants and Donat$ for C¢)mmunty Development Worker projects Thi$ 18 a lund to wovide pew bible8 Communlty Dovelopment Workor Projects Allan Frazer Bible Fund ENDOWMENT FUNDS Samuel Fergu8on Bequest: Income to be used for painting and organ maintenance. Jane Ferguson Bequest FalrteylDaley 8eque8t ParkJMcCronelAnon Margaret 8arr Bequest Income from them funds to be used f¢x genèral purp08e$.
GORBALS PARISH CHURCH OF SCOTLAND, GLASGOW FOR THE YEAR ENDED 31 DECEMBER 2025 ANALYSIS OF DONATIONS Total 2025 Total 2024 WFO Scheme Gift Aid Donalions Tax recovered on Gift AKI tkJnation8 Ordinary offerings (Open Plate) Donations 7,587 20.081 9,069 2,954 7,567 23,787 9,069 2,954 4,204 47,581 7,468 22,088 749 2,945 3,194 38,445 3.706 4,114 7,820 39,761 4. ANALYSIS OF PAYMENTS Total 2025 Totsl 2024 Cost• of G•nerntlng Fund• Offering Envelop83 Collectin 68 167 236 167 235 180 Ch•rltable Acllvltl Giving to Grow Presbytery Due8 Insurance Mini8ter'8 Travel Manse expen8e8 Pulpit Supply Church running c08ts Fabric repairslmaintenance Church Church Equipment Heating & Lighting Church PhonellTIAV PrintinglStationerylPostage Other Staffing C08ts CDW Expen$e8 CDW Projects Congregation ¢08ts Children's church, family fun day8 Life and Work {net) Benevolent fund Other expense8 28,284 1.180 1,830 28.284 1.160 1,830 6,391 1,934 1,751 782 782 782 5,500 13,027 2,325 14,352 8,752 13,203 13.027 2.325 14,352 13,567 1.707 159 15,837 407 15.762 1,186 283 73 271 15,791 271 15,791 14.311 532 14,311 781 132 35 249 132 175 85,403 175 100,246 201 14,843 Governance Costs Independent Examinerfs Fee TOTAL 85,638 14.843 100,481 73,561 10-
GORBALS PARISH CHURCH OF SCOTLAND, GLASGOW FOR THE YEAR ENDED 31 DECEMBER 2025 6. TRUSTEE REMUNERATION AND RELATED PARTY TRANSACTIONS Paid from the General Fund of the Church during 2025 for one Trustees, Carol MGArthur the sum of £1085 (for church music). No trustee or a person related to a trustee had any personal interest in any contract or transaction enter8d into by the charity during the year. 6. MINISTER'S STIPEND All Church of Scotland congr8gations contribute to the National Stipend Fund which bears the ¢08ts of all ministers, slipends and employerfs ¢ontribution8 for national insurance, pension and housing and loan fund. Ministers. stiFends are paid in accordance with the national slip8nd scale, whlch is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum slipend (in the fifth and subsequent years of 80rvi¢e) £39,856 7. INVESTMENTS The ftillowlng Investments ar• hdd at mat*•t valu•- C of S Investor8 Trust Growth Funds 2025 2024 28,958 26,853 C08t 14,848 Hold In R•speet of Alark•t Pur¢h•8•8 DlspoMl• Gal (108s) Market Value on Value at at 1st R•v•luatlon 31st Jan 2025 untrICt•d Funds 2025 Deslgnated Fabric FurKI 2 15,567 1.220 16,787 Endowman¢ Funds Samuel Ferguson Beque8t Jane Ferguson Bequest Faidey Daly Bequesl ParkNcCronelAnon Margaret Barr Bequest 3,133 536 689 5.238 1,691 11,286 246 42 3,378 578 743 411 5,648 133 1,823 885 12.171 Total Fund8 26,853 2,106 28,958
GORBALS PARISH CHURCH OF SCOTLAND, GLASGOW FOR THE YEAR ENDED 31 DECEMBER 2025 COLLECTIONS FOR THIRD PARTIES In addition to the General Income the following income from Specral Collections was distributed during the year. 2026 2024 Christian Aid Poppy Scotland ite Poppy Erskine Refugee support Gfft collections Kattouma Collection Advent Collection 504 40 40 55 610 290 273 27 36 1395 261 1539 2092 12-
APPENDIX I FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRusfEE5 FOR THE BENEFIT OF THE CONGREGATION 160943 Glas8ow Gorbals Consolldoted Fabrk Fund CAPITAL ACCOUNT 2025 Credlt balances held at 31 December at cost 76.534.04 Market value of balances at 31 December 95.423.CKI REVENUE ACCOUNT Credlt balances held at 31 December 66,896.96 TEMPORARY ACCOUNT Credlt balances held at 310ecember Indlvldual Fund Purpos•: EXPENDABLE Credlt balances held at 310ecember at cost Market value of balances at 31 December PERMANENT ENDOWMENT CredFt balances held at 31 December at cost Market value of balances at 31 December 13
APPENDIX 2 FUNDS HELD BY THE CHURCH OF 5C(JfLAND GENERAL TRUSTEES FOR THE BENEFrr OF THE CONGREGATION 160832 Glas Huttheson Town Consolldoted Fabrlc Fund CAPITAL Accoupir 2025 Credit balances held at 31 December at cost Market value of balances at 31 December REVENUE ACCOUNT Credlt balances held at 31 December TEMPOIIARY AccouKr Credlt balances held at 31 December Indlvldual Fund Purpose.. Mlssion In the Gorbals Parlsh EXPENDABLE Credlt balances held at 31 December at C05t 12.718.32 Market value of balances at 31 December 12,718.32 PERMANEKf ENDOWMENT Credlt balances held at 31 December at cost Market value of balances at 31 De¢ember 14
APPENDIX 3 BANK BALANCES Church of Scotland Dep08it Fund {2) at 31st December 2024 Bank of Scotland Current Account at 318t December 2024 NS&I at 31st December 2024 Lloyds TSB at 31 st December 2024 Equals Account at 31* December 2024 Cash in hand at 31st December 2024 (Adventurer8) Cash in hand at 31 st December 2024 (Petty cash) 4,000.00 19,849.25 1,765.21 133.13 105.46 0.93 25,653.98 127.10 518.10 Add Outstandlng Lodgement Deduct outstanding payments Total Clo•lng B•lanco a• at 318t D•c•mb•r 2024 26,299.18 Church of Swtland Deposit Fund (2) at 31st December 2025 Bank of Scotland Current Account at 318t December 2025 NS&I at 3181 December 2025 Lloyds TSB at 31st December 2025 Equals Account at 3111 December 2025 Cash in hand at 31st December 2025 (Adventurern) Ca8h in hand at 318t December 2025 (Petty cash) 4,000.00 10,619.92 1,782.74 133.13 25.93 0.93 18.21 16,580.86 45.87 416.25 0.00 16.951.24 Subtract outstanding balance special collections Add Out8tanding Lodggment8 Deduct outstanding payments Total c11n9 8alanc• •• at 31st D•¢•mb•r 2026 15