Causeway Church, Tollcross, Church of Scotland Receipts and Payments Accounts for the year ended 31 December 2024 Congregation No: 160911 Charity No: SC004821
Causeway Church, Tollcross, Church of Scotland Reference and Administrative Information Charity Na,. Charity Registration Numbey: cOngretiOn Reference No.. Contact Address.. Caitseway Church, Tdkross, Church of S¢olland 160911 Causeway Church, Tclkro55, Manse 228 Hamlton Road Glas0 C-32 9 Principal Oflicfrbearers Independent Examlner Bank¢r& ITir8in Money Baillieston Brarh 47 Main Street, Baillieston C9 6SQ
Causeway Church, Tollcross, Church of Scotland Trustees. Annual Report for the year ended 31 December 2024 Structure. Governance and Management Governlng Document The Church Is administered in accordance with the terms of the Unitary Cortstitution. Rrfruitment and Appointment of Tn 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 thosen from those members of the church who are considered to have the appropriate gifts and 5kllls. The mlnister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The Treasurer is app)inted at the Stated Annual Meeting and Serves for a period of three years after which he15he must seek re-elertion at the next stated Annual Meeting. Organlsatlonal Structure Trustees Meetings are chaired by the Minister and there are a minimum of nine xheduled meettngs in a year. Certain responsibilitres are delegated to the Finance Committee and the Property Committee as appropriate. All appropri*e areas of church work are assisted and overseen by a trained Protertion of Vulnerable Groups team. Objectives and Athlttes The Church of kotland is Trinitsrian 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 workl. 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 kotland and beyd. Causeway Church, Tollcross, maintains the preaching of the Bible in Shettleston and Tollcross and supplies a Christian ministry and Christian Fellowship within a large parish. The congregation seeks to provide corrtmunity activitres with a Christian focu5. To this end. there are organisations within and attached to the church. These cornprise: Guide5, Bandits and the Guild. Regular worship services are held at 11.1Sam each Sunday morning. Three formal communions are held in February. June and October. Extra servi¢e5 are held at Easter and Christma5 seasons. The ministry of the church also provides SUPI)ort during times of special need, via the provision of furwal. wedding and baptismal 5ervites. in response to community and congregational requests. The Trustees also support the work of the local YMCA, providin8 representatives to their Board and several speakers for the YMCA Services throughout the year. A free meal is pyovided for anyone in the community to attend on the last Sunday of each month. Pa8e 2
Causeway Church, Tollcross, Church of Scotland Trustees. Annual Report for the year ended 31 December 2024 Flowers for the Sunday Servi5 are trK)ught via the FlOvr Fund and arranged by a group of church members. the flowers are 5ubsequentTry distributed within the congregation and parish to the sick, the bereaved, or to celebrate a birthday. Members may choose to contribute to the purchase of flowers on specific Sundays, eg to commemorate a loved one. Durin8 December. 1n$ettIa plants take the place of flower arrangements. A team of church members colleL-ts, edits and publishes the church newsletter, Causeway Courier. three times Fer year around cOmmunn time. The Minister and all of the organisations make regular contributions, and the publication b5 very much appreciated by the whole congregation. especially those unabk to attend regularty. Athievemerts and Performance Sunday worship continues to be led by our Minister, with Zoom Ifideo Communicatbons broadcasting the seryice to those unable to attend. This has been 3 source of great comfort and support to the congregation. Home Communion is offered where needed. Our Tuesday evening Watchnight service and the Wednesday Christmas Day service took pL3ce in the Sanctuary. During the colder winter months. starting from the first Sunday in January. the Sunday service takes place in our hall. which is easier to heat and so more comfortable. This tskes the form of Cafe Church. Vhre hot drinks and biscuit5 are offered to everyone a5 they arrive. Our Minister performed many services for bereaved families in the parish. The short rnOnth praise services to the residents of Haydale Care Home continue to be well received. with each one having a theme that the sidents enjoy participating in. It is with regret that. after many years, the 222 nd Brownies unit was suspended, then closed in December 2023, following the retiral of the current leaders and a lack of warranted Guiders to replace them. The Brownies were advised of alternative units. ar)d most settled in WFth the 240th Browniest For over 6 years. free Community Dinners have been provided on the13st Sunday of every rnonth. This is a joint effort with Tollcros5 YMCA and the venue altemates between the church hall and the YMCA each month. A dedated team prepare a1 serve meals to an average of 450 folk from around the community. In December, Christmas dinners are provided by two local companies, and these are distributed to those in need. The memorial rose garden at the east side of the Sanctuary has more rose l)ushe5, Some with memorial plaque5. The congregation enjoyed seeing the flowers in spring and summer. A garden bench was donated, and placed on the lawn facing the flower beds. but was stolen. The bench was quickly recovered, but is rN)w in the front vestibule of the churth. waiting to be fixed secureky outside. The Guild's the for 202+27 is 'Let Us Build A House,. split into 3 parts: the 2024 focus is "Sure Foundation5" and the way in which the foundations of our faith are built. Members have enjoyed a great variety of Speakers and fellowship with one amther. The year ended with a Christrnas party. when Santa visited and presented eath person with a gift. The Guild meet at 1 .30pm every Wedf*ylay in the church hall. and new members are always wekome. Page 3
Causeway Church, Tollcross, Church of Scotland Trustees, Annual Report for the year ended 31 December 2024 Flnancial Review The main source of income for the church remains the Freewill Offerin& Most of the congregation now make their offerings via Standing Order. which gives us a reliable, regular in.come and greatly reduces the number of envelopes we need to purchase. Others have made regular or occasional payments dirertly into the church current account. We are now using small envelopes which are printed "in house., and this has greatly reduced the financial outlay. Donations from the organisations, the Spring and Christmas Fayres. the Harvest ThanksgNing effort, the sale of Platinum Jubilee souvenir booktets. our Small Change Scheme, the sale of various crafts and other special efforts raised in excess of £3,) and everyone's efforts are very much appreciated. We managed to pay the full allocaiion for 2024 for Giving to Grow of £15,624 but made pawnent agairst the balance of £24,366 due from previous year5 re M&M. Over311 the ReIpts & Payments Alc shows that there was a small deficit on the unrestricted funds. Compared with13st year's surplus of almost £7.(XX) that may seem disappointing but a closer look at the details shows no draw down from the General Trustees and no Gift Tax recovery this year a8ainst which there was an additional amount of over £9,CIXI paid towards Gp4in8 to Grow. Tan8 that into account the results are similar to 2023. We stlll have money held In the Central Consolidated Fund. This money came frorn the 5ale5 of property at Shettleston Old, and may be used 501ely for property-related expenditure, which irKludes costs like repairs. maintenance. heating and lighting. At the moment, there are restrictions in place, vthich mean that we cannot spend money on redecorating or refurbishment, but only on keeping the building wind and water-tight. The price of fuel is set to rise steeply. but we have been protected from this. thus far. By our fixed term contract. The decision to dedicate our Harvest Thanksgiving donations to our fuel costs has also helped tremendously. The amount of work put in by those who raise funds, and the support they are gFven by the congregation and members of the public who their produce. continues to cheer and encourage us all. and the Kirk Session would like to thank everyone involved. Reserves Policy It is the Trustees, policy to hold reserve5 of approximately three months expenditu including designated funds. At the year end the Church held unrestricted funds of over £l&j.C) including investments and deFKJSits with Cos. While this is higher than might normally be expected, the Trustees are aware of the plans to improve access to the church and hall and to make refurbishments which are required to make the Sanrtuary and hall more suited to the needs of the congregation. its organisations and the wider community. However. plans are currently paused pending implementation of a new Presbytery Plan instructed by tke General Assembly. Page 4
Causewdy Church, Tollcross. Church of Scotland Truslees, Annual Report for the year ended 31 December 2024 The Church also has Restrirted Fund5 of £2.380 and Endowment Fund5 of £4.625 for the purposes detsiled li Th3te 2 of the accounts and the Church of Scotland General Tru5tee5 hokl funds on behalf of the Church as shown in the appendix to the occounts which is available subject to the agreement of Presbytery and the General Trustees for fabric purposes. Statement of Trustees, Responslbllltles The Trustees must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the tinancial year. The Trustees are resp)nsible for keeping proper accounting records which, on request, must reflect the financial wsition of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee InveStmt (Scotlandl Act 2035. the Charities Accounts (Scotlandl Regulation$ 2CX)6 las amended) and the Regulations Anent Congregational finance approved by the General Assembly of the Church of Scotland in 2016. They are also responsible for sateguarding the assets of the Church arnl must take reasonable steps for the prevention arnl/or detectii)n of fraud and other irregularities. Page 5
Causeway Church, Tollcross, Church of Scotland Independent Examinefs Report to the Trustees of Cw3Y Church, Tollcross, Chur¢ I report Dn the accounts of the charity for the year ended 31 December 2024 which are set out on pages 7 to 12. Respectlve responslbilities of trustees and examlner The charity's tru5tee5 are sponsible for the weparation of the accowts in accordance with the terms of the Charities and Trustee Investment Ikotlandl Act 2LXI5 a1 the Charities Accounts IScotland} Regulation$ 21J)6 las ameThJedl. The tharity trustee5 consider that the audit requirement of Regulation Iolllldl of the kcount5 Regulations <k)es not app. It is my re5pon5ibility to examine the accounts as required under Secti 4411)Ic) of the Art and to state thether particular matters have tome to my attention. Basls of Independent examlner's Statement An examination is carried out in accordance with Regulation 11 of the Charitie5 Accounts (Scotlandl Regulations 2Crf)6 la5 ameTrJedl. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented th those records. It also includes consideration of any unusual items or disclosures irn the accounts. and seeks explariations from the trustees concerning ary such matters. The procedures undertaken do not provide all the evilence that would be required in an audiL and consequently I do not express an audlt opinlon on the view given by the accounts. In the c(wrse of myexamination. no matter has Con to my attention which gives me reasonable cause to bee¥e that in any material respect requirements: •to keep accountwis records in accordance with sert1 44 {1)lal of the 20)5 Act and Regulation 4 of the 3J)6 Accounts Regulattons las amended), and to prepare accounts which accord with the accounting records and compl¥ with Re8ulatlon 9 of the 21fJ6 Accounts Regulations las amended) have not been met. or 2. to whith, in my opinh)ry attention should be drawn in order to enable a proper urHlerstarKling of arrAiiNt¢ to Ip rf*¥hwl Page 6
Causeway Church, Tollcross, Church of Scotland Receipts and Payments Account for the year ended 31 December 2024 Unre5trf Restricted Endowmnt Funds Funds Funds 2024 2024 2024 Total 2023 2024 Note Receipts Donations Legacies Actbvities for Generating Funds Bank & Deposit Interest Investment Income Hall lets Insurance Claim Grants Drawn down from General Trustees other Receipts 24.757 1.5 3,187 5,290 3,078 24,757 1.5C 3.187 5,530 3,078 1,340 2,2 30,897 2,374 4,145 2,588 1,802 240 16.751 3.098 2,350 2,350 41,352 2.350 240 43.942 61,655 Asset5 and Investments Sale of fixed assets Sale of Investments Total Rrfelpts 41.352 2,350 240 43,942 61,655 Payments Cost of Generating Funds Charitable Activities Govemance Costs 45 59.864 42.191 3.355 45.630 42,237 3.355 45,676 59,909 Assets & Investments Totsl Payments 42,237 3.355 45,676 59.909 Extess of Recelpts ¢)ver P¥rn*nts for the year before transfer5 Transfers (8851 11,Q)5) 122 156 (156) 11,734) 1.746 Excess of Recelpts over Payments (8511 18831 11,7341 1.746 Page 7
Causeway Church, Tolleross, Church of Scotland Statement of Balances At 31 December 2024 Unrestricted RestrKted Endowment Funds Funds Funds 2024 2024 Total 2024 Total 2023 Balances brought forward Bank and cash Deposits with COSIT 6.817 99,539 3263 10,080 104,164 8,413 104.085 4,625 I350 3263 4,625 114,244 112,498 Movement In year: Excess of Receipts over Payments 18511 (8831 (1.734) 1,746 Bank and cash Deposits with CQSIT 5.849 99.656 2,380 8.229 104,281 10,080 104,164 4,625 Totsl Caled forward 105.505 4.625 112,510 114,244 Irwestments at market value (cost £38.9861 68,711 68,711 66,574 Gift AMI Receivable Liabilitie5 Ministries & Mission Contributions 24,366 24,366 24.366 ehalf by: Page 8
Causeway Church, Tollcross, Church of Scotland Notes forming part of the accounts for the year ended 31 December 2024 l Basls of Accountlng These accounts have been prepared on the Receipts & Payments basis in accordan with the Charities and Trustee Investsnent (SCOand) Act 2C()5, The Charities Accounts Iscotlandl Regulations 2006 las amended) an(1 the Re8ulations anent COngational Finance apkyoved by the General Assembly of the Church of Scotland In 2010. 2 Movement In Funds AtiJ) 2024 Rernlpts At 31 De¢ 2024 Translers Designated Fabric Fund DeSignad Reserve FuTht SOCI & Olrffeach F1 General FLtnd 2.225 1218 2.225 128 101,913 41,224 142,237) ICQ,934 106,356 41,352 142,2371 105,505 AudioNIsu Equipment Rmd Bandits FurKI Causeway Tearoom {not submitte(r. County Dan Fund (discontin) Ftthver Fund Guikl Fund JoltyTots Fund (discontsnuerf) Bible ExorerS Fund (suspended) Veterans R&R FLMNI (discontinued) 1,313 18641 18051 15081 18251 11221 635 914 134 576 449 122 321 231 321 12311 3.263 2,350 13.3551 2,380 General Fund Bequests 4.625 240 1841 11561 4,625 4.625 240 1841 1150) 4.625 114.244 43.942 145.6761 112.510 Bandits fvnd- 15 for the operation of the Bandits Causewoy Tearoom fvnd- funds raised during the afteTrservice felkjwship, used for specific projects within the church Events ond Sociol fvnd- Raises funds the church by hosting events open to the Flower fvnd- Provldes flowersfor dlsplay durln8 services of worship. whtch are then distributed to the sick and bereaved Guild fund- is forthe operatlon of the lId. Bible Explorers fvnd- is for the operation of the Blble Explorers Isunday I Bequest fvrnl- irKomefrom the Bequest furrtl is distrilxrted xcordln8 to the tsrms of the Lwuest represents. The income is distributed as follow5, Unifomd organisations. 70%, Guild 16%. Fabrk fund 12%. and Benevolent fund 2%. Pa8e 9
Causeway Church, Tollcross, Church of Scotland Notes forming part of the accounts for the year ended 31 December 2024 Funds Funds Ftsnd5 2024 Total 2024 Total 2023 3 Analysls of Donatfons WFO Scheme Inon GiftAMdl Grft Aid t)onations Tax Recovered on GrFt Aid Dorbs. Ordinary Offerings (Open platel 22,n8 22,728 22,279 4,927 770 839 1.190 839 1.190 2,921 24.757 24.757 30,897 4 Analy$15 of Payments Offerin8 envelopes 45 45 Giving to Grow allcKation Presbytery dues Minister's expenses C¢yJfKiI Tax other Salary Costs Pulpit Supply Fabric repairs & maintenance Heat and IiBht Insurance Manse Broadband & teleptrKme Ststionery & Printing ChLbrch office expenses Audio/VisiJal 8equests Other expenses 15.624 1,438 720 1.974 15.624 24,751 651 720 1.974 1,929 2,880 550 7,512 4,341 4,815 533 211 1.104 307 550 7.512 4.341 4,815 533 211 1,164 307 2.909 4,598 544 73 1.419 652 24 322 3.355 3.677 42,191 3,355 45,6 59,864 Indendent EMiner'S Fee Purchase of Investments Purchase of Fixed Assets Total 42.237 3.355 45.676 59,909 Pa8e 10
Causeway Church, Tollcross, Church of Scotland Notes forn)ing part of the accounts for the year ended 31 December 2024 5 Trustee Rernuneradon and Related Party Transact During the year one tnjstee, Rev Monica Michelin-salomon, received reimbursement of expenses of £72012023- £1,2C(Jl in restrt of travel and Manse Council Tax of £1.97412023- É1.9291. totallin8 £2,69412023- £3,129). &eig Perriman Ison of Mrs I Perriman. an Elderl received £6tK)12023 £6) for gardening maintenarKe. No trustee or person related to a trustee had ary personal interest in any contract ortransaction entered into ty the charity during the year. 6 Minister's Stlpend All Church of Scotland congregations contribute to the Nional Sttpend Fund which bears the costs of all ministers. stipends and employer's contrilyjtionsfor national ill5urance. pension and housing and loan fund. Stipends are paid in accordance wbth the national stipend Scale, which is related to years of Se1. For the year under review. the minimum stipend was E31,642 and the maximum stipend lin the fifth and subsequent years) was £38,884. G*n/lLoss) Ma Value at 31 De¢ 2024 VakR at 2024 COSIT Growth Fund COSIT In(me Fund 17.945 48.629 1.693 19,638 49,073 66.574 2.137 68,711 Held in respect ofr. General Fund 66.574 2,137 68,711 9 Collertlons for Thlrd Partl¢s 2024 2023 chrilan Marie Curie Lc<l8ing Hse Mission 62 26 165 75 240 Page 11
Causeway Church, Tollcross, Church of Scotland Year ended 31 December 2024 Appendix FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL AccouKr Credit Balances held at 31 Dernber at cost 270.819 270.819 Market Value of BalarKes at 31 December 260.616 259.729 REVENUE ACCOUNT Credit Balance at 31 December 18,763 5,703 Page 12