## **The Church of Scotland** ## **Glasgow Shettleston New Church** ## **RECEIPTS AND PAYMENTS ACCOUNTS** **Congregation No: 161060** **Charity No: SC004642** **Receipts and Payments** ## **Reference and Administrative Information** Charity Name: Glasgow Shettleston New Church Charity Registration Number: SC004642 **Congregation Reference No: 161060** Contact Address: 211 Sandyhills Road Glasgow G32 9NB ## **Trustees** Members of Kirk Session ## Members of Congregational Board ## **Principal Office-Bearers** **Mi** n s er: **i t** Session Clerk: Clerk to the Board: Church Treasurer: ## **Independent Examiner** **Bankers** Royal Bank of Scotland, 1304 Duke Street Glasgow **G31 5PZ** **Trustees’ Annual Report Year ended 31 December 2024** ## **Structure, Governance and Management** The congregation is a registered charity, number SC004642 and is administered in accordance with **the terms of the Model Deed of Constitution (or Deed of Constitution (Unitary Form)) and is** subject to the Acts and Regulations of the General Assembly of the Church of Scotland. Members of the Kirk Session and the Congregational Board 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. The Congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting. The Congregational Board is chaired by the minister and meets five times in a year. The Kirk Session which meets five times a year is responsible for spiritual 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 acknowled **g** es a distinctive call and dut **y** to brin **g** the ordinances of reli **g** ion 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. Locally, Shettleston New Church’s mission is to be faithful in worship, in the ministry of the Word of God, in prayer and in the service of others and so to be an effective witness for Jesus Christ to the people of the surrounding community. Services of worship are held every Sunday morning and on other occasions throughout the year (e.g. at Christmas and Easter) and these are livestreamed to the church’s YouTube channel. All are **welcome to attend** , **and tea & coffee are served afterwards to help build a sense of community** . Children and young people usually join with the adults for the first part of the morning service and then go through to the hall for their own activities. A Young Adults group (for those in S5 and above) meets on a Sunday night. There are also Bible study groups that meet on a Monday night (via Zoom) and a Thursday morning (in person). Volunteers from the church run a café on Wednesday lunchtimes and Friday mornings (‘The New Place’). These cafes attract a variety of people from the local area and provide opportunities to socialise as well as to en **j** o **y** the hos **p** italit **y** . The 94th Glasgow (1st Shettleston) Boys Brigade Company meets on Friday evenings during term time in the hall and cafe area. The 240th Glasgow Girlguiding Unit (Rangers, Guides, Brownies and Rainbows) meets on Wednesday evenings. Although it does not come under the auspices of the Kirk Session, the Unit continues to have close links with the church. The Come and Sing Cafe takes place on the first and third Mondays of the month. It provides an opportunity for people living with dementia and their carers to enjoy socialising over a cup of tea whilst singing along to some popular songs from yesteryear. The Men's Fellowship meets every Monday evening (October to March) and provides an opportunity to play carpet bowls and pool, with time to socialise over a cup of tea. The Guild meets every Tuesday afternoon (October to March). Guild meetings are open to all and include a short time of worship and a presentation from a guest speaker followed by tea & coffee. The Knitting Club meets on Wednesday afternoons and its members (from both inside and outside the church) enjoy a knit and a natter over a cup of tea. The Tots group meets on Thursday afternoons during the school term. Pre-school children and babies from the local community and their careers are able to gather in a safe and welcoming environment where the children can play with an assortment of toys as the adults build new friendships. The Community Choir meets on Thursday evenings during the school term and is attended by a mix of church members and other people from the local community, building friendships as well as enjoying singing a wide variety of songs. The choir also seeks to put on events for the local community, including concerts and events to raise funds for charity. Services of worship take place at Springboig Care Centre on the first Wednesday of the month and are led alternately by our minister and by Rev. Tess Lowe of St Serf’s Episcopal Church. ## **Achievements and Performance** Our Sunday morning service remains central to our activities and is typically attended by over 100 worshippers, and it has been encouraging to see a number of new faces joining us for worship during 2024. Sermon series have included Jacob, 2 Thessalonians, Romans and Psalms, as well as **resuming our previous series on Mark** ' **s gospel, and extra seasonal services (e.g. Christmas Carols /** Watchnight / Holy Week) continue to be popular. The congregation continue to benefit from the upgraded AV system that was installed last year and some members appreciate being able to watch livestreamed services via the Shettleston New YouTube channel. Our MDS worker, Douglas Halliday-Robertson, continues to lead the Sunday morning Y-Zone group for secondary age children, while volunteers lead the X-zone (primary age) and tots’ groups. The number of young people varies from week to week but typically there are 8-12 attending across these three groups. Our ministry of distributing church flowers (after the Sunday service) continues to be appreciated by members and others with whom we have connections. A Young Adults Group was started in September for those aged S5 and above. The group meets on Sunday evenings in the manse with 6-9 young people typically in attendance. The group includes an enthusiastic mix of school pupils, university students and apprentices. Our work with young people also continues during the week. Our Tots group has attracted many new members, whilst the 240th Glasgow Girlguiding Unit continues to be very popular across all **sections (Rangers** , **Guides** , **Brownies and Rainbows)** . **Our BB Company (94th Glasgow / 1st** Shettleston) continues to run a varied and exciting programme on Friday nights for its 3 sections (Anchor Boys, Juniors and Company Section). A local charity for young people, Junction 12, regularly use the halls on a Tuesday night for their activities. One significant change arising from the Presbytery Mission Plan is that our former Discipleship Facilitator, , has now transitioned into a slightly different role as a Community Outreach Worker and has only been working at Shettleston New for 3 days / week since November. Douglas continues to lead Y-Zone and weekly Bible studies (Monday nights on Zoom and Thursda **y** mornin **g** s in the church **)** . He also heads u **p** the teams for the seasonal Pra **y** er Experience events, the Come and Sing café and the Tots group. Our midweek activities for adults, such as the Men’s Fellowship, the Guild, the Wednesday Lunches, the Community Choir and the New Place are greatly enjoyed by participants. These groups provide a valuable means of outreach as they all include a mix of church members and other people from the community. The Knitting Group had to stop later in the year due to the ill health of some members but it is hoped to restart a similar group in 2025 as part of Presbytery’s ‘Glasgow Close Knit’ project. The Come and Sing Cafe for those living with dementia continues to run twice per month and a **tt** rac s res **t id** en s rom severa **t f l diff** eren care omes as we **t h ll** as some n **i di** v **id** ua par **l ti** c pan s w **i t ith** their carers. Monthly services have continued at Springboig Care Centre and, whilst we have been saddened by the loss of some residents who had come along faithfully, we have been cheered by some new residents starting to attend. Once again, the Summer Outing to the South Beach Hotel in Troon proved very popular with our more senior members, as well as with many not-so-senior members who provided the transport. Our minister continues to support Glasgow Presbytery, serving as Interim Moderator at St. Enoch's H **ogga** nfi **e** l **d** . H **e a** l **so se** rv **es** Vi **ce** - **C** h **a** ir **o** f **t** h **e** B **oa** r **d** f **o** r **t** h **e** L **odg** in **g** H **ouse** Mi **ss** i **o** n **a** n **d** lin **e** manager to LHM's Operations Manager. A variety of fundraising events were held such as the ever-popular Fashion Shows, a Coffee Morning / Giving Day and the Christmas Fayre, and a gospel outreach concert was held in April. We remain grateful to the committed teams of volunteers that make these events very successful. The congregation has made donations to a number of causes throughout the year, including Tearfund, the Blythswood Shoebox appeal, Poppy Scotland and the Lodging House Mission. Additionally, a Ladies’ Lunch hosted by the Community Choir raised £3,935 for the Beatson whilst an even ng o **i f** caro **l** s ng ng a **i i t Gl** asgow or ra se **F t i d** a ur **f th** er **£410 f** or **LHM** , an **d** a very popu ar u z **l Q i** Night arranged by members of the congregation raised £520 for Tear Fund. Shettleston New has also continued to support - members of our congregation who are serving as overseas missionaries: in Bolivia for many years but now in Sadly, 2024 saw the passing of 7 church members, so the church roll now stands at 155. We also have a significant number of folks who worship regularly on a Sunday morning but aren't (yet) on the membership roll. It continues to be a great encouragement to see the number of people who volunteer to serve in a variety of roles within the church and associated groups. **In conclusion** , **we remain grateful for the Lord** ’ **s provision and leading throughout 2024 and are** excited about going forward in faith into 2025. ## **Financial Review** During the year to 31 December 2024, receipts totalled £128,538 (2023:£133,753) with payments of £116,445 (2023:£128,985). Receipts were down slightly from previous year which had been inflated by one-off donations/grant funding. This year two legacies were received amounting to £5,625. Bank interests remained steady for the first three quarters of the year before dipping slightly, generating £3,364 additional income (2023:£2,628). Weekly donations through envelopes, open plate and standing orders decreased slightly to £81,670 (2023:84,041). Fundraising activities such as coffee mornings, Christmas fayres and Giving Days raised over £5.7k. In 2024 these activities reverted to supporting the general fund (unrestricted). In view of the financial commitment to replace the hall roof and manse roof in 2025 the restricted building reopened for organisation donations and a single donation. This amounted to £8,850. Retiring offerings for third parties slightly increased to almost £3k in 2024. Payments decreased to £119,221 (2023: £128,799). Note, however that the 2023 figure was inflated due to the AV Upgrade payments. General running costs (especially staffing [cleaning], heat & light, fabric repairs) have increased by £8k on last years figure. Presbytery dues and Giving to **Grow contribution also increased for 2024** . Overall a surplus of £12k has been achieved in 2024 (2023: £4,768). ## **Reserves Policy** The charity trustees have considered the reserves required and have taken into account their current position and outlook for the future. The trustees consider it appropriate to hold reserves of approximately 9-12 months expenditure excluding designated funds. The Church also held £54,197 of restricted funds which have been provided for the purposes specified in Note 2. ## **Statement of Trustees' Responsibilities** The members of the Kirk Session / Congregational Board 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 / Congregational Board 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 and/or detection of fraud and other irregularities** . **Approved by the Trustees and signed on their behalf** , **Date …… 25/02/2025 …………..** Independent Examlner's Report to Trustees of Shettleston New Church I report on the Rccoiints of the clwity for the year ended 31 Decenther 2024 w]ll'ch are set out on pages a112ched. Respective responsibilities of trnstees and ex*miner The clwiiys llusiees are responsible for the preparallon of the accounis in accordance with th¢ l¢nns of thc Clwitics aDd T￿￿t¢¢ tllv¢slllKllt {ScodaDd) Act 21K)5 and thc Ch￿itiCS Accoullts (Scotland) Regulatioos 2(106. The chariry tnL51¢es cousider that the audit iequitcD]elli of R¢gulalion 10(I) (d) of the Accoullts Regulaiions does nol apply. It is my responsibility lo examille tlie accol￿tS as required l￿der secllon 44{1) (c) of the Acr and io siaie whether particular lllallers have coll lo ￿Y alt¢nlioIi. Basls ol IDdepellde￿t exallduei-'5 slatewenl An exailu1￿[ioII is carried oui in accord￿)Ce with Re￿lIa110n I l of Ihe Charities Accoiuits (Scoiland) Regulaiions 2006. An exanmnaiion mcludes a review of rhe accounrillg Tecor(ts kepi by the charily and a con)paTison of Ihe accoullis piesenied with those TecoTds. Ii also incliides consideTalion of any u111￿1￿1] Ilen￿ OT th'sclosures ui iiie accoiuits. ￿)d seeks explanaiions froni rhe trnsrees concerning any siicb mallers. The procedures undenaken do llol provide all d)e evidellce Ihal would be iequired ill all auth'i. ￿]d coiisequeIiily I do llol express al) al￿'t opinion on the view given by ihe accol￿t5. Independenl examlner's slalement Ill Ilie cowse of lliy CA￿￿lIall"o1L llo jllaller knas come 10 my anelltion [other ihan disclos&l beloii J whicts ￿v¢S me reasollable Ca￿$¢ 10 believe Ibai in ally material respeci the requiremenis.. to keep accoullting records ll) accordance with Seclioll 44 (1)(a) of the 2005 Aci and Regulaiion 4 of the 2006 Accounis Regulaiions. and to prepare accoiwls wllich accord willi Ibe accoullliiie records and coJ]wly with Regulation 9 of the 2006 Accowiis R¢gul21ions have not been ni¢1. or to whicli. in my opinion. attention should ￿ drawn in order lo enable a proper ullderslaDding of ihe accpiinls to k reached Name AddTCSS'. Date: Please delete the h-ord5 btackets if they dD not apply. If the F4ords do apply set out those m&tters which hai'e to yDur attaLtioD. ## **Glasgow Shettleston New Church Receipts and Payments Account Year ended 31 December 2024** |**Receipts**
**Note**
**Donations**
**3**
**Legacies**
**Bank & Deposit interest**
**Investment income**
**Other Receipts**
**4**
**Total Receipts**
**Payments**
**5**
**Costs of generating funds**
**Charitable activities**
**Governance costs**
**Total Payments**
**Transfers**
**Excess of Receipts over Payments for the**
**year before transfers**
**Excess of Receipts over Payments for the**
**year**|**Unrestricted**
**Funds**
**2024**
**£**
72,820
5,625
3,364
31
**81,840**
37,848
119,688
184
**118,969**
540
119,693
(3,500)
(3,505)|**Restricted**
**Funds**
**2024**
**£**
8,850
-
-
-
**8,850**
-
8,850
-
**252**
-
252
3,500
12,098|**Endowment**
**Funds**
**2024**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2024**
**£**
81,670
5,625
3,364
31
**90,690**
37,848
128,538
184
**119,221**
540
-
119,945
-
8,593|**Total**
**2023**
**£**
84,041
7,000
2,628
22| |---|---|---|---|---|---| ||||||**93,691**| ||||||40,062| ||||||133,753| ||||||186
**128,799**
-| ||||||128,985| ||||||| ||||||-| ||||||| ||||||4,768| ||||||| ## **Glasgow Shettleston New Church Statement of Balances At 31 December 2024** |**Unrestricted**
**Funds**
**2024**
**Note**
**£**
**Bank & Deposit Balances**
Bank & deposit balances
**_Restated_**
199,558
brou**g**ht forward
**Movement in year:**
Excess of Receipts over Payments for the year
(3,505)
Bank & deposit balances
carried forward
196,053
**Investments at market value**
-
**Assets**
**2,216**
**Gift Aid Receivable**
**Liabilities**
**C**
**t f**
**i**
**t**
**t bill** **d**
e.g. os o repa r no ye
e
-|**Unrestricted**
**Funds**
**2024**
**Note**
**£**
**Bank & Deposit Balances**
Bank & deposit balances
**_Restated_**
199,558
brou**g**ht forward
**Movement in year:**
Excess of Receipts over Payments for the year
(3,505)
Bank & deposit balances
carried forward
196,053
**Investments at market value**
-
**Assets**
**2,216**
**Gift Aid Receivable**
**Liabilities**
**C**
**t f**
**i**
**t**
**t bill** **d**
e.g. os o repa r no ye
e
-|**Restricted**
**Funds**
**2024**
**£**
42,099
12,098|**Endowment**
**Funds**
**2024**
**£**
600
-|**Total**
**2024**
**£**
**_245,757_**
8,593|**Total**
**2023**
**£**
226,361
4,768| |---|---|---|---|---|---| ||196,053|54,197|600|254,350|231,129| ||-
**2,216**
-|**78,738**
-
-|-
-
-|**78,738**
**2,216**
-|**73,693**| ||||||**5,608**| ||||||-| **Th** e accoun **t** s were approve **d b** y **th** e r **Ki k S** ess on an **i d Fi** nanc a **i l B** oar **d** on **25/02/2025** . For and on behalf of the Kirk Session and Financial Board ## **Glasgow Shettleston New Church Statement of Balances Notes to the Accounts** ## **1. Trustee Remuneration and Related Party Transactions** During the year **2024** the Minister received reimbursement of expenses incurred totalling **£1942.70** (see entry in note 5). No other trustees received reimbursement of expenses. ## **2. Movements in Funds** |**Unrestricted funds**
General Fund
**_Restated_**
Designated Building Repair Fund
Designated Legacy
Designated Bereavement Fund
Designated X Zone Fund
**_Restated_**
Designated Womans Guild Fund
Designated Mens Club Fund
Designated Flower Fund
**_Restated_**
Designated "The New Place" Fund
**D**
**i**
**d W** **d**
**d**
**L**
**h F**
**d**
es gnate
e nes ay unc
un
Designated Tots
Designated Community Choir
**_Restated_**
Designated Come & Sing Café
**Restricted funds**
Special Purposes
Flower Fund
Building Repair Fund
**Mi**
**F**
**d**
sson un
Alpha Course
Development Project - Drug Proof Your Kids
Development Project - Community Mums
Development Project - Kitchen Hygiene
Development Project - Messy Church
Xzone Summer School
Youth Worker Fund
SU Holiday Camp Fund
**Discipleship Fund**|**At 1 Jan**
**2024**
**£**
**_76,571_**
90,000
19,334
874
**_242_**
1,038
334
**_368_**
471
**196**
259
**_7,228_**
2,643
199,558
46
419
32,798
**513**
44
589
941
81
17
1,300
3,302
1,965
**84**
42,099|**Receipts**
**£**
81,937
-
5,625
-
190
1,765
-
1,215
3,465
**5** **717**
,
2,410
15,250
2,115
119,688
-
-
8,850
-
-
-
-
-
-
-
-
-
-
8,850|**Payments**
**£**
87,194
-
-
-
87
853
-
1,319
3,116
**4** **892**
,
1,319
15,572
1,842
116,193
-
-
-
-
-
-
-
-
-
-
252
-
-
252|**Transfers**
**£**
-
-
-
-
-
(1,000)
-
-
(500)
-
(1,000)
(1,000)
-
(3,500)
-
-
3,500
-
-
-
-
-
-
-
-
-
-
3,500|**At 31 Dec**
**2024**
**£**
71,313
90,000
24,959
874
345
950
334
264
320
**1** **021**
,
350
5,906
2,916| |---|---|---|---|---|---| ||||||199,553| ||||||46
419
45,148
**513**
44
589
941
81
17
1,300
3,050
1,965
**84**| ||||||54,197| ## **Endowment funds** |**The Kelly Bequest**
The Dott Bequest
**Total funds**
**_Restated_**|**100**
500
600
**_242,257_**|-
-
-
128,538|-
-
-
116,445|-
-
-
-|**100**
500| |---|---|---|---|---|---| ||||||600| ||||||| ||||||254,350| ## Purposes of Designated Funds X zone: Funds raised by X zone to cover running costs of X zone (Sunday School) and for the church group to meet its aims and activities. Womens Guild: Funds raised by Women's Guild to cover their running costs and to meet the group's aims and activities. Men's Club: Funds raised by the Men's Club to cover their running costs and to meet the group's aims and activities. New Place: Funds raised by the 'New Place' to cover their running costs and to meet the group's aims and activities. Flower fund: This is a fund to provide flowers for display during services of worship. Wednesday Lunches: This is a fund generated by an affordable lunch club. Tots: This is a fund generated and utilised by the Thursday parent and toddler group. Building Repair: Formerly the Sanctuary Repair Fund for phase 2 works, this is a fund to be utilised for the essential repair work required in phase 3, new roof in hall and church manse. This is a contribution fund. Legacy fund: Legacies received from estate of members and designated by trustees for future expenditure, purpose of fund is undecided. Community Choir: Funds raised by the Community Choir to cover their running costs and meet the group's aims and activities. **Bereavement fund: Donations received at the funeral of Mr McPherson in his memory. The purpose is to be decided by his family.** Come & Sing Choir: Funds raised by the 'Come & Sing' Choir to meet the group's aims and activities. ## Purposes of Restricted Funds Special Purposes Fund: To be used by the trustees as new equipment and needs arise. Flower Fund: To provide flowers for display during worship services. Monies were restricted in their transfer from the union with Carntyne Old. Building Repair Fund: This is to assist with the anticipated cost of repairing and restoring the Sanctuary. Mission Fund: These are monies to be used for the annual Easter Children's holiday club/mission. Alpha course: Grant fund received from Presbytery of Glasgow to hold a 'Alpha' courses within our area. Develo **p** ment **p** ro **j** ect - Dru **g** Proof Your Kids - Funds from **g** rant to hold courses **p** rovidin **g** advice for **p** arents/ **g** uardians to **p** rotect their children a **g** ainst dan **g** ers of Development project - Community Mums: Funds provided through a grant to develop relations with the local community mothers. Development project -Kitchen hygiene: Funds provided through a grant to provide kitchen hygiene training to organisations of the church and community. Development project -Messy church: Funds raised and expended in holding 'messy church' community outreach activities. X-zone summer school: Funds provided through grants to provide X zone summer activities over the summer period. Youth Worker: Funds and expenditure for the outreach work of our youth development worker within our congregation and community. SU Holiday Camp fund: Grants received to help fund the attendance of young people from our local community at Scripture Union camps. Discipleship Fund: Donations received from members of the congregation to aid work of Discipleship Facilitator and their initiatives. ## Purposes of Endowment Funds **Interest from the Kelly Bequest is to be used for Sunday School purposes** . **Income from the Dott Bequest is for the general purposes of the Church** . |**3.**
**Analysis of Donations**
WFO Scheme (non Gift Aid)
Gift Aid Donations
Tax Recovered on Gift Aid Donations
Ordinary Offerings (Open Plate)
Other Offerings, Donations etc
Grant
**4.**
**Analysis of Other Income**
Buildings Hire
Weddings & Funerals
Fundraising
Church Organisations
**5.**
**Analysis of Payments**
**Costs of generating funds**
Offering envelopes
**Charitable activities**
Giving to Grow
Presbytery dues
Minister’s expenses
Pulpit supply
**Other staffing costs**
Fabric repairs & maintenance
Council Tax
Heat and light
Insurance
Printing, stationery and postage
Other expenses
IT Costs
Church Organisations|**Unrestricted**
**Funds**
**2024**
**£**
17,350
31,836
12,042
5,841
5,751
-
72,820
725
1,940
3,057
32,126
37,848
184
184
40,497
3,532
1,943
1,340
**5** **646**
,
10,227
3,218
7,493
4,359
534
7,056
625
32,499
**118** **969**
,|**Restricted**
**Funds**
**2024**
**£**
-
5,000
1,250
-
2,600
-
8,850
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
252
-
-
**252**|**Endowment**
**Funds**
**2024**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**|**Total**
**2024**
**£**
17,350
36,836
13,292
5,841
8,351
-
81,670
725
1,940
3,057
32,126
37,848
184
184
40,497
3,532
1,943
1,340
**5** **646**
,
10,227
3,218
7,493
4,359
534
7,308
625
32,499
**119** **221**
,|**Total**
**2023**
**£**
58,150
-
15,970
-
2,921
7**,**000| |---|---|---|---|---|---| ||||||84,041| ||||||1,570
5,024
33,468| ||||||40,062| ||||||-| ||||||186| ||||||37,513
1,627
2,075
1,392
**3** **740**
,
7,750
3,146
5,906
4,156
281
7,365
23,779
30,069| ||||||**128** **799**
,| ## **Governance costs** |**Governance costs**|||||| |---|---|---|---|---|---| |**Independent examiner**’**s fees**
**Other payments**
Purchase of assets
Purchase of investments|**540**
-
-
119,693|-
-
-
252|-
-
-
-|**540**
-
-
119,945|-
-
-| ||||||128,799| ## **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 is £38,884. |**7.**|**Collections for Third Parties**| |---|---| ||Glasgow Lodging House Mission| ||Tear Fund| ||Latin Link| |**2024**
**£**
656
1,111
1,229
2,995|**2023**
**£**
529
462
1,060| |---|---| ||2,051| ## **APPENDIX** ## **FUNDS HELD ON BEHALF OF THE CONGREGATION** ## **BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES** |**CAPITAL ACCOUNT**
Credit Balances held at 31 December at cost
Market Value of Balances at 31 December
**REVENUE ACCOUNT**
Credit Balance at 31 December|**2024**
**£**
28,328
41,470
37,268|**2023**
**£**
28,328| |---|---|---| |||39,510| |||34,183|