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 cO￿rdinate 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 repla￿ment 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 De￿rnber 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 CreS￿nt
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 fi￿r3 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
un￿trICt•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 c1￿1n9 8alanc• •• at 31st D•¢•mb•r 2026
15