## **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
- 1 Reference and Administration Information 2 - 4 Trustees’ Annual Report - Year ended 31st December 2023 5 Report of the Independent Examiner 6 Receipts and Payments Account - Year ended 31st December 2023 7 Statement of Balances - Year ended 31st December 2023 8 - 12 Notes to the Accounts 13 Appendix – Bank Balances
## _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
- 1 -
_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.
- 2 -
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 Dember 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|
- 5 -
_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|
|---|---|---|
||
**2**18,845.20 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
**----- Start of picture text -----**
Session Clerk
Treasurer
**----- End of picture text -----**
- 6 -
_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|
- 7 -
_ST ENOCH’S HOGGANFIELD PARISH CHURCH_ **Notes forming part of the Accounts for the year ending 31 December 2023**
## **PURPOSES OF UNRESTRICTED FUNDS**
- General Fund - This fund is for the general day to day running of the Church
## **PURPOSES OF UNRESTRICTED DESIGNATED FUNDS**
- Fabric Fund - The Trustees set aside funds for the maintenance of Church property.
- Gas Boilers - Money set aside by the Trustees for future boiler repairs
## **PURPOSES OF RESTRICTED FUNDS**
- Bequest Fund - These are legacies left to the church by members for church funds.
- Key Fund - A deposit is required of £20.00 for a set of church keys when an outside organisation starts hiring our halls and is refunded when they give up their let.
- Monday Club - Ladies of the congregation meeting once a fortnight for tea/coffee and a chat.
- Children & Youth Projects - Funds given for use of youth projects. Coffee Fellowship Fund - Tearoom, bric-a-brac stalls held on a Thursday morning for church and manse maintenance.
- Flower Fund - This is a fund to provide flowers for display during services of worship and after the service are sent to members who are ill or bereaved.
- Provan Parish Grouping - These funds are for the use of the Provan Churches Parish Grouping (St Enoch’s Hogganfield, St Paul’s and St Andrew’s East Churches)
- Faith in the Community - These funds are for the use of the Faith in the Community Team. (Tackling Sectarianism together)
## **PURPOSE OF ENDOWMENT FUND**
Income from the Roderick Salmine bequest is to be used to provide Sunday School teaching material.
- 8 -
## _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|
- 9 -
_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**|
- 10 -
CONGREGATION NO – 161004 SCOTTISH CHARITY NO - SC004918