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2024-12-31-accounts

The Church of Scotland

Easterhouse Parish Church of Scotland, Glasgow

STATEMENT

OF

RECEIPTS AND PAYMENTS ACCOUNTS

2024

Congregation No: 160952 Scottish Charity No: SC003021

EASTERHOUSE PARISH CHURCH OF SCOTLAND, GLASGOW Trustees’ Annual Report Year ended 31 December 2024

Reference and Administrative Information

Charity Name: Easterhouse Parish Church of Scotland, Glasgow

Charity Registration Number:

SC003021

Congregation Reference No: 160952

Contact Address:

Website: easterhouseparishchurch.wordpress.com

Trustees:

Kirk Session:

Principal Office-bearers:

Minister:

Session Clerk:

Church Treasurer:

Independent Examiner:

Bankers:

Bank of Scotland, The Royal Bank of Scotland, 1195 Duke Street, 1304 Duke Street, Glasgow Glasgow G31 5NJ G31-5PZ

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EASTERHOUSE PARISH CHURCH OF SCOTLAND, GLASGOW Trustees’ Annual Report Year ended 31 December 2024

Structure, Governance and Management

Governing Document

The Church is administered in accordance with the terms of the Unitary Constitution.

Recruitment and Appointment of Trustees

Members of the Kirk Session are the charity trustees. The Kirk Session 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 also a trustee, is elected by the congregation and inducted by Presbytery.

Organisational Structure

The Kirk Session is chaired by the minister and usually meets eight times in a year. It is responsible for the spiritual and temporal affairs within the church.

Objectives and Activities

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.

Details of activities held within our church:

The premises are leased by a community charity; “ St George’s & St Peter’s Community Association ” (SC020329), which runs a daily Lunch Club and activities for the elderly (“ Daffodil Club ”), targeting social isolation, and a range of activities for children and young people (“ B.E.E. ” ~ Brighter East End ) after school, in the evenings, and during school holidays. The latter groups are led by our Ministries Development Staff (M.D.S.) worker who oversees a team of staff and volunteers; her salary is paid by central church funds, and she spends a large part of her time working with children and youth within the Community Association.

The ‘Community Association’ is funded by grants from various organisations which favour charities that make a positive difference to people in our community. These grants have been difficult to obtain recently and in July 2024 ‘redundancy notices’ had to be issued to the staff of the ‘Daffodil Club’ but these were subsequently rescinded as further funding was received. Whether or not the Daffodil Club can continue to operate providing a service to the users remains dependant on funding being obtained.

Regular Hall Lets are also granted on a weekly basis to local branches of the “Orange Lodge”; however the monthly let granted to ‘Freedom City Church’ (based in Cumbernauld) was terminated by them around June 2024.

In addition, the Hall is regularly let out for birthday parties, and this year has also been let to others including the Blairtummock Housing Assoc., Glasgow Presbytery, Easterhouse Community Church, Ashton Secondary School (for a 5[th] /6[th] year ‘Prom’), and for a ‘table top’ sale by a local Craft Group.

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EASTERHOUSE PARISH CHURCH OF SCOTLAND, GLASGOW Trustees’ Annual Report Year ended 31 December 2024

Achievements and Performance

Easterhouse Parish Church of Scotland, Glasgow continues to see visible signs of recovery in various aspects of church life including increased attendances, increased activities, and better finances after the Covid-19 pandemic.

continued the practice of regularly posting articles on the congregation’s “Face Book” page, sent a weekly electronic letter to those attending morning worship along with friends of the congregation, and posted encouragements on the “YouTube” page for those who were following a schedule ‘to read the bible in a year’.

The congregation held their annual joint Maundy Thursday service in Easterhouse Church with our neighbours Barlanark Greyfriars Church of Scotland with whom we will eventually be ‘linked’.

The Baby & Toddler Group continues to run on Monday mornings during school term time led by assisted by five other volunteers. This continues to be of great benefit to young mums, dads, and grandparents who appreciate a safe space for their children to play and interact with other babies and toddlers, but also for the benefit they gain by having the chance to talk to others and express their concerns. Although there is only one session running (on Monday mornings), numbers registered, and attending, continue to increase with a ‘waiting list’ now in place.

The Kirk Session continues to acknowledge the workload already undertaken by our minister, our MDS worker, and the commitments of the elders and members of the congregation, and are disappointed that they are unable to cover the entire workload of the MDS post vacated in 2022. They also remain frustrated that their plans for new missional work that was put on ‘hold’ during the pandemic is unlikely to become a reality whilst the Church of Scotland insists that the Glasgow Presbytery Mission Plan for the combined areas of Easterhouse and Barlanark for the next five years should be “one minister of word and sacrament” and 1.2 ‘full time equivalent’ Mission Discipleship Staff workers. (A reduction from two ministers of word and sacrament and three MDS workers.) It is noted that Barlanark Greyfriars congregation has been allocated a temporary MDS post for one year whilst the post within Easterhouse Church is reviewed by the National organisation.

The 165[th] Glasgow Boy’s Brigade and the 84[th] Glasgow Girl’s Brigade continue to share Christian witness amongst their members and their families, and the leaders of both organisations are to be commended for their dedication and enthusiasm. The Chaplain attends regularly and provides support for the leaders, members, and their families. The Kirk Session provides safe, warm premises and prayerful support along with the congregation. The congregation also supported the Boy’s & Girl’s Brigades financially by giving to a ‘Retiring Offering’ held after a Communion service which was greatly appreciated by both organisations.

The planned improvement of the church grounds and the creation of designated “outside space” for organisations’ “play areas” and gardening areas has been ‘on hold’ during the Church of Scotland’s review of “essential” buildings and it is hoped that this will be progressed in in due course.

In addition to our ‘Retiring Offerings’ on Communion Sundays, the Kirk Session encouraged the congregation to support various appeals with our annual Harvest gifts being donated to the Lodging House Mission (a Glasgow Presbytery mission for homeless) and our Christmas gifts (toys, toiletry gift sets, food vouchers) being given to The Halliday Foundation in Shettleston for their work in the east end of Glasgow.

The annual ‘Messy Church’ trip to Ayr was held on Saturday 12 August, however other planned Messy Church events did not take place due to poor expressions of interest in attending. A meeting of volunteers concluded that the format and activities should be reviewed along with specific events on, perhaps, Bank/School Holidays.

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EASTERHOUSE PARISH CHURCH OF SCOTLAND, GLASGOW Trustees’ Annual Report Year ended 31 December 2024

Our work in partnership with other community organisations continues to flourish with The Pavilion, Blairtummock Housing Assoc, The Circle, Easterhouse Community Church, and StG&StP Community Assoc all providing facilities or leadership to promote a walking group, a “Men’s Shed” group, cooking classes, IT skills, and community litter picking events, amongst others.

Whoever comes through our doors, the congregation welcomes, supports, listens, befriends, feeds, and tells them of our, and Jesus’ love for them by both word and action in our mission to others.

Financial Review

Whilst General Finance continues to cause concern in what is a ‘Priority Area’, we are grateful to the members who give regularly via bank standing order, by the ‘Freewill Offering’ envelope scheme, or by donation. We also record our thanks to those who are able and have shown a willingness to sign up to the Gift Aid scheme, thereby allowing us to reclaim the tax paid to HMRC on their offerings. The congregation and Kirk Session are to be commended that, in what has been another difficult year – with continued increases in gas, electricity, and general ‘cost of living’ expenses - plus being more prudent and with increased use making payments via scheduled bank standing orders, we have built on our success of last year.

Whilst our principal source of income is our weekly offering, a substantial amount of income is normally generated via the Hall Lets granted to the previously mentioned Community Association; to ‘external’ organisations; and in receipts from Hall Hires for children’s birthday parties and other private functions. This source of income continues to slowly increase again as people gain confidence in re-engaging in holding functions for large numbers after the fears and restrictions of the COVID19 pandemic. Other partners and agencies, including Glasgow Presbytery, are realising the modern, warm, welcoming facilities we have and this is reflected in the ‘repeat’ requests received for Hall lets.

Reserves Policy

Easterhouse Church is a designated ‘Priority Area’ charge and, as such, is subsidised by the Church of Scotland via paying reduced amounts to the Ministries Council towards the Minister’s stipend. The Ministries Council also covers the employment costs of the Mission and Discipleship Staff member, with the congregation paying their associated Travel Costs. Only through prudence are we able to have a ‘working reserve’ of approximately 3-4 months operational funds available, and the Kirk Session are to be commended in achieving this.

sion are to be commended in achieving this.
There are, however, funds held which have been donated for specific purposes:
Donation towards Kitchen Refurbishment £4000.00 (2023 & 2024)
Remainder of Legacy from Mrs Jenny Graham £ 120.00 (2019)
Grants/donations for refurbishment of Church Grounds
£2384.27		 (2022)

There is a ‘Restricted Fund’ of £41,476 which is held by the General Trustees on behalf of the Congregation within the General Trustees ‘Consolidated Fabric Fund’. This was created by the sale of the former Lochwood Parish Church Manse. Access to this fund is by application, in the first instance, to Glasgow Presbytery and then to the General Trustees of The Church of Scotland; use of the fund was originally limited to fabric repairs to the congregation’s church and manse buildings, however the General Assembly of The Church of Scotland lifted this restriction in 2024 to allow use of the funds for missional purposes.

There is also a piece of land (the site of the former Lochwood Church building) which the Trustees are actively looking to sell with the permission of the Church’s “General Trustees”.

5

EASTERHOUSE PARISH CHURCH OF SCOTLAND, GLASGOW Trustees’ Annual Report Year ended 31 December 2024

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, 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 and/or detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf,

Session Clerk

Date: 13 January 2025

6

REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF EASTERHOUSE PARISH CHURCH OF SCOTLAND, GLASGOW

I report on the accounts of the charity for the year ended 31st December 2024 which are set out on pages 7 to 11.

Respective responsibilities of trustees and examiner

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(1) (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 (as 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 evidence 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 -

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

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 (as amended) Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 (as amended) Accounts Regulations have not been met, or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed Name: (Retired Bank Officer) Address: Date 29th July 2025

7

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

Note
RECEIPTS
Donations 3
Legacies
Fundraising activities
Bank & Deposit interest
Investment income
Weddings & Funerals
Use of premises
Grants
General Trustees
Other Receipts
TOTAL RECEIPTS
PAYMENTS
Cost of generating funds
Charitable activities 4
Governance costs 4
TOTAL PAYMENTS
Excess of Receipts over
Payments for the year
before Transfers
Transfers
Excess of R / P for year		 Unrestricted
Funds
2024
Restricted
Funds
2024
Endowment
Funds
2024
Total
2024
£
£
£
£

20,180.74
1,286.57
21,467.31
0.00
0.00
5,235.04
5,235.04
0.00
0.00
450.00
450.00
12,210.00
12,210.00
0.00
0.00
407.41
72.64
480.05
Total
2023
£

22,442.25

0.00

4,643.71

127.15

0.00

250.00

12,224.00

10,778.00

0.00

629.04
38,483.19
1,359.21
0.00 39,842.40
51,094.15
0.00

36,202.37
5,196.89
41,399.26
0.00
130.56

46,180.39

0.00
36,202.27
5,196.89
0.00 41,399.26
46,310.95
2,280.92
-3,837.68
-1,556.76
0.00
4,783.20

0.00
2,280.82
-3,837.68
0.00 -1,556.86
4,783.20

EASTERHOUSE PARISH CHURCH OF SCOTLAND, GLASGOW STATEMENT OF BALANCES AT 31 DECEMBER 2024

Note
Bank & Deposit
Balances
Bank & deposit
balances brought
forward
Movement in year:
Excess of Receipts
over Payments for
the year
Bank & deposit
balances carried
forward
2
Investments at
market value
Other Assets
Liabilities
Locum and travel
costs
Ministries and
Mission		 Unrestricted
Funds
2024
Restricted
Funds
2024
17,492.89
8,335.22
2,280.92
-3,837.68		 Endowment
Funds
2024
0.00
0.00		 Total
2024
25,828.11
-1,556.86
Total
2023
21,044.91

4,783.20
19,773.81
4,497.54		 0.00 24,271.25 25,828.11
-
-		 - - -
-
-		 - - -
-
-
-
-		 -
-		 -
-		 -
-
-
-		 - - -

The accounts were approved by the Kirk Session on 17 February 2025.

For and on behalf of the Kirk Session

EASTERHOUSE PARISH CHURCH OF SCOTLAND, GLASGOW Notes forming part of the Accounts for the year ending 31 December 2024

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

Unrestricted funds
General Fund
Restricted funds
Youth Work Fund
Endowment funds
None
Total Funds
Purpose of Funds
Unrestricted Funds
General Fund:
Restricted Funds
Youth Work Fund:
Music Fund		 At
At
1 Jan
Receipts
Payments
Transfers
31 Dec
2024
2024
2024
2024
2024
17,492.89
38,483.19
36,202.37
-360.00
19,413.71
8,335.22
1,359.21
5,196.89
360.00
4,857.54
-
-
-
-
-
25,828.11
39,842.40
41,399.26
0.00
24,271.25
This fund is for the day to day running of the church
This is a fund to support youth work in the parish.
A fund to replace music and musical instruments

EASTERHOUSE PARISH CHURCH OF SCOTLAND, GLASGOW Notes forming part of the Accounts for the year ending 31 December 2024 3 Analysis of Donations

WFO Scheme
Gift Aid Donations
Tax Recovered on Gift
Aid Donations
Open Plate
Donations etc
4
Analysis of Paymen
Costs of Generating Fund
Offering Envelopes
Charitable Activities
Giving to Grow
Contribution
Presbytery Dues
Pulpit Supply
Manse Council Tax
Travel Expenses
Other Salary Costs
Fabric Repairs &
Maintenance
Heat and Light
Insurance
Cleaners / Halls Keeper
Other expenses
Independent Examiner’s
Fee
Total
Total		 Unrestricted
Funds
2024
Restricted
Funds
2024		 Endowment
Funds
2024
Total
2024
Total
2023
3,802.66
7,906.00
3,609.49
2,439.98
2,422.61
1,286.57		 3,802.66
7,906.00
3,609.49
2,439.98
3,709.18		 3,037.85
8,659.28
3,117.70
2,980.98
4,646.44
20,180.74
1,286.57		 0.00 21,467.31 22,442.25
ts
s
0.00
3,000.00
224.00
600.00
3,218.11
3,000.00
1,620.00
5,186.86
9,622.08
1,998.64
3,664.56
4,068.12
5,196.89		 0.00
3,000.00
224.00
600.00
3,218.11
3,000.00
1,620.00
5,186.86
9,622.08
1,998.64
3,664.56
9,265.01		 130.56
6,000.00
185.00
620.00
3,146.41
3,000.00
1,172.50
3,325.77
5,266.93
1,895.33
4,310.94
17245.33
36,202.37
5,196.89
0.00
-		 - 41,399.26
-		 46,180.39
0.00
0.00		 0.00 0.00 0.00
34,261.68
215.84		 0.00 41,399.16 46,310.95

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

5. TRUSTEE REMUNERATION AND RELATED PARTY TRANSACTIONS

Paid from the General Fund of the Church during 2024 for one Trustee, the Reverend Derek W. Hughes, was the sum of £3,218.11 for Manse Council Tax.

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 service. For the year under review the minimum stipend was £31,642 and the maximum stipend (in the fifth and subsequent years of service) £38,884.

7. COLLECTIONS FOR THIRD PARTIES 2024

2024 2023
Crossreach £80.00 £176.00
Daffodil Club £85.00 £128.00
Tearfund £56.60 £70.00
£221.60 £374.00

12

EASTERHOUSE PARISH CHURCH OF SCOTLAND, GLASGOW BUDGET

Appendix

FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

Temporary Account
Balance at 1stJanuary (2024 Amended)
Income
Expenditure
Balance 31st December 2024		 2024
2023
43,065.54
43,657.64
1,476.70
-1.588.80
-1,438.80
41,476.74
43,695.54

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