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2023-12-31-accounts

The Church of Scotland

St Enoch's - Hogganfield Parish Church of Scotland, Glasgow

Telephone 0141-770-5694

Web Site: stenochshogganfield.org.uk

CONGREGATION NO - 161004

SCOTTISH CHARITY NO - SC004918

RECEIPTS AND PAYMENTS ACCOUNTS

for the year ended 31st December 2023

To be presented to the Congregation at the Stated Annual Meeting

ST ENOCH’S HOGGANFIELD PARISH CHURCH INDEX

ST ENOCH’S HOGGANFIELD PARISH CHURCH REFERENCE AND ADMINISTRATION INFORMATION

Charity Name St Enoch's Hogganfield Parish Church of Scotland, Glasgow Charity Registration Number SC004918 Congregation Reference No 161004 Contact Address

TRUSTEES ELDERS

OFFICE BEARERS Locum Session Clerk Church Treasurer Interim Moderator

Independent Examiner

Bankers

Bank of Scotland 182 Smithycroft Road, RIDDRIE Glasgow G33 2QL

ST ENOCH’S HOGGANFIELD PARISH CHURCH TRUSTEES REPORT For the year ended 31 December 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The Church is administered in accordance with the terms of the Unitary Deed of Constitution (issued in September 2010)

Recruitment and Appointment of Trustees

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 Interim Moderator is appointed by Presbytery.

Organisational Structure

During the vacancy, the Kirk Session is chaired by the Interim Moderator and meets at least six times in a year. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate.

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.

We had the as our Interim Moderator until became our Interim Moderator in February. continues to be our Locum.

The congregation were involved in the decisions for the future of our Church and the Presbytery Plan is for us to unite with St Andrew’s East and link with St Paul’s. Further discussion will take place as to which buildings/Manse we will be keeping. We also support Junction 12 a project that works with young people aged 8-18 in the Riddrie, Carntyne and Cranhill areas. We also support the Lodging House Mission. We have been able to support to Carntyne Primary school, with our Locum, visiting the school regularly and the school have been using the Church for their Services through the year.

We continue to support the Croft who continue to support families visiting their relatives in Barlinnie. We are looking forward to celebrating the Centenary of the church in 2024.

Achievement and Performance

At 31st December 2023 there were 87 communicant members, 17 adult adherents, attending. The average Church attendance is about 30 people, but with the approximately 30-40 watching our Services online. During 2023 there were 6 funerals of members

2023 continued to see our Church fully operational both on our Sunday Services and events shared with other Congregations in our Cluster. All the groups using the Church halls as well as Carntyne School using the Church again for their Services has meant that we have the ability to reach our local Parish in many different ways.

STENOCH'S HOGGANFIELD PARISH CHURCH TRUSTEES REPORT For the year ended 31 December 2023 We have had tenants in the Manse, and they continue loving having our Manse as their home. The church halls are used on a regular basis by a number of local organisations. Monday" Monday Club, Junction 12 Tuesday.. St Thomas's Playgroup, The AA, Craft Group Wednesday.. Mothers & Toddlers, Weight Watchers Foodbank, the AA Thursday.. ￿ Irish Dancing, Friday.. The AA Saturday: Ethiopian Orthodox Church (Monthly)￿ Zumba Sunday.. Ethiopian Orthodox Church, Riddrie CIA, The Halls have also been used during the year for children's birthday parties and other activities. Flnanclal Revlew Our main income is from Weekly Offerings, Donations. Hall-Lets, and Fund-Raising Events. The income from our hall lets was £15,255. There was a small surplus in 2023. Reserve Policy It is the Trustees, policy to hold at least reserves funds of 50 % of 1-year annual income. statement of Trustees, Responslbllltles The members of the Kirk Session must prepare financial statements which gives sufficient details to enable an appreciation of the transaction of the church during the financial year. The members ofthe 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 (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 andlor detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf. Session Clerk 27th July 2024

Independent Examlner's Report to the Trustees of ST ENOCH'S HOGGANFIELD PARISH CHURCH (SC004918) I report on the accounts of the charity, for the year ended 31st De￿mber 2023 which are set outonpages5to11. Respectlve responslbllltles of trustees and examlner 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 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 (Scotiand) 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 eviden￿ 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 [otherthan disclosed belo￿] 1. which gives me reasonable cause to believe that in any material respect the requirements= to keep accounting records in accordance wth Section 44{1) (a) of the 2005 Act and Regulation 4 of the 2006 (as amended) Accounts Regulations, and 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 2. to which, in my opinion, attenlion should be drawn in order to enable a proper understanding of the accounts to be reached. Signed Date 121h August 2024 Name:

ST ENOCH’S HOGGANFIELD PARISH CHURCH RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31ST DECEMBER 2023

)

Note
Receipts
Donations
3
Legacies
Activities for Generating Funds
Bank & Deposit Interest
Investment Income
Use of Premises
Grants
Drawings from General Trustees
Other Receipts
Assets and Investments
Sale of fixed assets
Sale of investments
Total Receipts
PAYMENTS
Costs of generating funds
4
Charitable activities
4
Governance costs
4
Assets and Investments
Total Payments
Excess of Receipts over Payments for
the year before Transfers
Transfers
Excess of Receipts over Payments for
the year after Transfers		 Unrestricted
Funds
2023
Restricted
Funds
2023
Endowment
Fund
2023
Total
2023
15,233.66
66.00
15,299.66
0.00
0.00
0.00
0.00
15,455.00
15,455.00
0.00
12,650.90
12,650.90
687.99
20.00
707.99
Total
2022

14,657.58

0.00

6.00

0.00

0.00

15,175.88

0.00

0.00

2,255.00
44,027.55
86.00
0.00
44,113.55
-
-
-
0.00
-
-
-
0.00
32,094.46

0.00

0.00
44,027.55
86.00
0.00
44,113.55
32,094.46
98.72
98.72
42,367.96
42,367.96
172.28

34,912.54
0.00
42,466.68
0.00
0.00
42,466.68
35,084.82
42,466.68
0.00
0.00
42,466.68
35,084.82
1,560.87
86.00
0.00
1,646.87
-2,990.36
0.00
1,560.87
86.00
0.00
1,646.87
-2,990.36

ST ENOCH’S HOGGANFIELD PARISH CHURCH STATEMENT OF BALANCES YEAR ENDED 31ST DECEMBER 2023


BANK & CASH
BALANCES
Bank & Deposit Balances
brought forward
MOVEMENT IN YEAR
Excess of Receipts over
Payments for the year
Bank and Deposit balances
carried forward		 Unrestricted
Funds
2023
Restricted
Funds
2023
Endowment
Funds
2023
Total
2023
Note
£
£
£
£
17,284.33 26,803.73
200.00 44,288.06
1,560.87
86.00
0.00
1,646.87		 Total
2022
£
47,278.42
-2,990.36

218,845.20 26,889.73
200.00 45,934.93		 44,288.06

The accounts were approved by the Trustees

8[th] August 2024

For and on behalf of the Kirk Session and Congregational Board

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Session Clerk
Treasurer
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ST ENOCH’S HOGGANFIELD PARISH CHURCH Notes forming part of the Accounts for the year ending 31 December 2023

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
Designated - Fabric Fund
Designated - Gas Boilers
Restricted Funds
Bequest Fund
Keys Fund
Monday Club
Children & Youth Projects
Coffee Fellowship
Flower Fund
Guild
Provan Parish Grouping
Faith in the Community
Endowment Fund
Roderick Salmine Bequest
Total Funds		 01 Jan
2023
Receipts
2023
Payments
2023
£
£
£
26,676.94
31,376.65 31,380.10
-20,392.61
12,650.90 11,086.58
11,000.00
Transfers
31 Dec
2023
£
£

26,613.49

-18,828.29
11,000.00
17,284.33
44,027.55 42,466.68
11,519.00
244.00
20.00
998.00
248.60
66.00
10,976.25
510.37
0.00
1,307.51
1,000.00
18.845.20
11,519.00
264.00
998.00
314.60
10,976.25
510.37
0.00
1,307.51
1,000.00
26,803.73
86.00
0.00
200.00
0.00
0.00
0.00 26,889.73

200.00
44,288.06
44,113.55 42,466.68
0.00 45,934.93

ST ENOCH’S HOGGANFIELD PARISH CHURCH Notes forming part of the Accounts for the year ending 31 December 2023

PURPOSES OF UNRESTRICTED FUNDS

PURPOSES OF UNRESTRICTED DESIGNATED FUNDS

PURPOSES OF RESTRICTED FUNDS

PURPOSE OF ENDOWMENT FUND

Income from the Roderick Salmine bequest is to be used to provide Sunday School teaching material.

ST ENOCH’S HOGGANFIELD PARISH CHURCH Notes forming part of the Accounts for the year ending 31 December 2023

3. Analysis of Donations
WFO Scheme
Gift Aid Donations
Tax recovered on Gift
Aid Donations
Ordinary Offerings
(Open Plate)
Other Offerings,
Donations etc
4. Analysis of Payments
Costs of Generating Funds
Offering Envelopes
Charitable Activities
Giving to Grow
Presbytery Dues
Minister’s Expenses
Locum Costs
Pulpit / Organist Supply
Council Tax
Other Salary Costs
Heating & Lighting
Insurance
Fabric repairs &
maintenance
Other expenses
Total Payments		 Unrestricted
Funds
2023
Restricted
Funds
2023
Endowment
Funds
2023
£
£
£
3,272.30
10,164.20

1,565.52
231.64
66.00

Total
2023
£
3,272.30
10,164.20
0.00
1,565.52
297.64
Total
2022
£
2,659.20
10,493.00
0.00
1,065.53
439.85
15,233.66
66.00
0.00		 15,299.66 14,657.58
98.72 98.72 172.28
98.72
0.00
0.00
6,308.00
-
496.00
-
-
10,734.89
-
420.00
-
-
-
6,168.67
-
4,132.61
-
11,086.58
-
3,021.21
-		 98.72

6,308.00

496.00

0.00
10,734.89

420.00

0.00

0.00

6,168.67

4,132.61
11,086.58
3,021.21		 172.28
6,390.00
512.00
0.00
7,076.47
852.60
0.00
0.00
8,171.69
3,764.47
5,877.68
2,267.63
42,367.96
0.00
0.00		 42,367.96 34,912.54
42,466.68
0.00
0.00		 42,466.68 35,084.82

ST ENOCH’S HOGGANFIELD PARISH CHURCH Notes forming part of the Accounts for the year ending 31 December 2023

5. TRUSTEE REMUNERATION AND RELATED PARTY TRANSACTIONS

No trustee received any remuneration or reimbursement of expenses during the year.

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 £30,135 and the maximum stipend (in the fifth and subsequent years of service) £37,032.

7. INVESTMENTS Not applicable

8. COLLECTIONS FOR THIRD PARTIES

In addition to the General Income the following income from Special Collections was distributed during the year.

Christian Aid (SC039150)
Refugee Donation
Christmas Tree Project		 2023
2022
-
50.00
615..60
665.60

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

CONSOLIDATED FABRIC FUND – REVENUE ACCOUNT

Opening Balance 01-01-2023 £25,109.57
Income 9,806.27
Expenses -£13.080.01
Closing Balance 31-12-2023 £21.835.83

CONGREGATION NO – 161004 SCOTTISH CHARITY NO - SC004918