Scottish Charity No. SC005672
SCOTTISH EPISCOPAL CHURCH DIOCESE OF GLASGOW AND GALLOWAY ALL SAINTS EPISCOPAL CHURCH, JORDANHILL REPORT OF THE VESTRY & ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025
All Saints Episcopal Church, Jordanhill
Charity Reference Number - SC 005672 ee Independent Examiner ashscot financial consultants 15 Moorfoot Way
Bearsden Glasgow G61 4RL
Bankers
Bank of Scotland
Partick Branch
Glasgow PO Box 1000
BX2 1LB
Church Address and Principal Office
10 Woodend Drive
Glasgow
G13 1QS
Stock Brokers
Rathbone Investment Management Limited 50 George Square Glasgow G2 1EH
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All Saints Episcopal Church, Jordanhill
Report of the Vestry for the year ended 30 June 2025
The members of the Vestry present their annual report together with the financial statements for the year
ended 30 June 2025
Structure & Governance
In terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland)
Regulations 2006 (as amended), the Vestry reports to the congregation as follows:
1. All Saints Episcopal Church, Jordanhill is a registered Scottish Charity (SC005672).
2. It is a member of the Diocese of Glasgow and Galloway of the Scottish Episcopal Church and is in
full communion with the Anglican Church.
3. The superior authority is the Bishop of Glasgow and Galloway.
4. All of its affairs are governed by the Vestry.
Appointment of Vestry Members
Vestry members are elected or appointed by Annual General Meeting established by constitution and under
Canon Law of the Scottish Episcopal Church. There is no formal induction programme but on-going guidance
is given to ensure that Vestry members are familiar with the Church's values, aims and responsibilities as the
designated trustees of a charity.
Administrative Structure
It is the duty of the Vestry to manage the temporal affairs of the congregation with responsibility to keep the
fabric and property of the Church and other buildings in good working order and to look after the finances of
the church.
Risk Management
The principal risks/problems facing the Church are similar to those facing many churches:
A-slow growing and ageing congregation.
Consequent pressure on income for congregational purposes and fabric maintenance,
— Difficulty in recruiting office bearers and support people with the necessary skills, time and energy.
available.
These are being addressed by a number of actions, amongst which are:
Fabric and other giving appeals to the congregation.
As regards office bearers, appeals to suitable members of the congregation through Vestry
members and the Priest in charge.
Consideration of how best to engage with younger generations in the life and work of the Church.
In general the Vestry keeps under review the major risks to which the Church is exposed.
Charitable Objectives and Activities
The Church's principal activities include public worship in sacrament and prayer, Christian education,
charitable work and fund raising for local, national and international needs, social meetings and the use of the
hall by a nursery school and local scout troop.
The main services are the weekly Sung Eucharist at 10.30 am every Sunday, a said Communion
on Tuesdays at 7pm and a monthly sung Evensong at 6.30 pm on the first Sunday each month. Additional services
are provided at Christmas and Easter and specific services as required from time to time e.g. funerals.
Despite considerable efforts there are no children or young families attached to the congregation.
Volunteers
The Vestry is grateful for the time freely given by a large number of volunteers, without whom many of the
activities would be unable to operate.
Achievements and Performance
The Church continues to make its facililies available for use and provide worship for the whole communily.
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All Saints Episcopal Church, Jordanhill
Report of the Vestry for the year ended 30 June 2025 (continued)
Financial Review
A deficit of £3,933 has been made during this financial year compared to a deficit of £12,807 last year. The Vestry continues to be encouraged by the generosity of giving by members and this, together with the rectory income, has had a positive impact on the income of the Church. Expenditure reflects considerable increases in heating and lighting, but otherwise has been generally on expected running costs especially the increased insurance. Nevertheless the Vestry considers the results to be satisfactory. Plans for future periods The church takes considerable satisfaction in the on-going contact between members of the congregation at a personal level, the continued publication of the church magazine and in the maintenance of the church website, both of which have been significant in maintaining contact with the congregation.
We continue to attract visitors some of whom have chosen to join the congregation. In this respect there is a sense in which the life of the congregation continues to be renewed. However following his consecration and institution as the new diocesan Bishop on 3rd May 2025, the Vestry was informed that he had to invoke the terms of Canon 62. This meant that the licence of the present incumbent (Revd. Sydney Maitland) would not be further extended beyond 23rd June 2025 (Sydney's 74th birthday). However, in order to assist arrangements, Sydney would remain in office until 31st August 2025 which would be his last Sunday as priest in charge at All Saints. Thereafter the Bishop would invite the Vestry to a discernment of how All Saints might move forward. The issues involved are under current discussion and include a review of the Constitution.
Reserves
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The Vestry has adopteda policy of trying to maintain a level of unrestricted reserves such that, in the event of a significant drop in income, the church would be able to maintain its current level of activities for a reasonable period until replacement funding were obtained. A considerable portion of the reserves was used towards the cost of the required extension to the fire alarm and detection system. The current level of reserves is considered satisfactory.
Statement of the Vestry Members’ Responsibilities
The members of the Vestry 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 Vestry are responsible for keeping proper accounting records which, on request, must reflect the current 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 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 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.
On behalf of the Vestry
Secretary
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Independent Examiner's Report
to the Vestry of All Saints Episcopal Church, Jordanhill
for the year ended 30 June 2025
| report on the accounts of the charity for the year ended 30 June 2025 which are set out on pages 5,6 and 7.
Respective Responsibilities of Vestry Members and Examiner
The Church's Vestry members are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and Charities Accounts (Scotland) Regulations 2006 (as amended). The Church's members of the Vestry 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 such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently | 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 other than disclosed below
1, which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended)
have not been met. Or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
ashscot financial consultants
15 Moorfoot Way
Bearsden
Glasgow G61 4RL
26th October 2025
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All Saints Episcopal Church, Jordanhill
Receipts and Payments Account for the year ended 30 June 2025
| Notes | 2025 | 2024 | ] | |||
|---|---|---|---|---|---|---|
| £ | £ | ] | ||||
| Receipts | ||||||
| Congregational & Voluntary: | ||||||
| Pledged giving | 14,000 | 14,285 | ||||
| Ordinary collections | 1,391 | 1,677 | ||||
| Donations | 735 | 845 | ||||
| Tax recovery | 3,459 | 3,760 | ||||
| Fund raising | - | - | ||||
| Donations for use of hall Rectoryrental |
5,120 19,800 |
5,620 18,000 |
||||
| Dividends | 2,064 | 2,109 | ||||
| Grant received | 2,417 | 500 | ||||
| Legacies | - | 6,000 | ||||
| Total Receipts | 48,986 | 52,796 | ||||
| Payments | ||||||
| Payments for charitable activities: | ||||||
| Ministry costs | 10,500 | 10,500 | ||||
| Property Expenses: | ||||||
| Rectory costs | 3,656 | 6,582 | ||||
| Insurance | 9,880 | 9,428 | ||||
| Cleaner and materials | - | - | ||||
| Repairs and maintenance | 8,384 | 22,034 | ||||
| Heating and lighting | 8,526 | 4,231 | ||||
| Church expenses: | ||||||
| Altar | - | - | ||||
| Choir, organ and organists | 5,612 | 6,628 | ||||
| Administrative and other expenses: | ||||||
| Independent Examiner's fee | 350 | 350 | ||||
| Investment management fees | - | - | ||||
| Printing and miscellaneous | 329 | 280 | ||||
| Provincial and Diocesan Quota | 4,938 | 4,670 | ||||
| Other professional fees and expenses | 744 | 900 | ||||
| Total Payments | 52,919 | 65,603 | ||||
| (Deficit)/ Surplus for Year | (3,933) | (12,807) | ||||
| Allfundsareunrestricted |
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| All Saints Episcopal Church, Jordanhill | ||||
|---|---|---|---|---|
| Statement of Balances | ||||
| as at 30 June 2025 | ||||
| Notes | 2025 | 2024 | ||
| f | f | |||
| Bank and Cash in Hand | 2 | |||
| Opening balances | 40,114 | 52,921 | ||
| Movement in year |
(3,933) | (12,807) | ||
| Closing balances | 36,181 | 40,114 | ||
| Investments (including cash deposits) at Market | Value | 59,569 | 59,001 | |
| Fixed Assets | 1 | |||
| Property - Rectory, 2 Skaterigg Drive | 185,000 | 185,000 | ||
| Less: Compensation from Ambion Homes in respect | ||||
| of former rectory |
185,000 | 185,000 | ||
| All funds are unrestricted | ||||
| Approved bytheVestryandsignedontheirbehalf |
on26thOctober2025by |
Secretary Treasurer
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All Saints Episcopal Church, Jordanhill
Notes to the Accounts for the year ended 30 June 2025
1. Accounting Policies
Basis of Preparation
The accounts have been prepared on a receipts and payments basis. They consist of a summary of all monies received and paid via the bank and in cash by the Church during the financial year, along with a statement of balances. No adjustments have been made for any income due but not received, nor for any expenses incurred but not yet paid at the year end, Except for investments and the historic cost of the rectory, fixed assets are not capitalised,
Church Buildings
The Church and the hall are not shown in the statement of balances. The Vestry believes that it is not possible to place a market value on them. The valuation of the buildings for insurance purposes is £13.3 million.
The Church and Hall include the cost of the original organ and the Vestry is unable to identify a specific cost for this. The organ was replaced during 2011 and the Vestry considered that for consistency the cost would not be capitalised. It should be noted that all ecclesiastical property (church, hall, rectory, etc.) vests in the Diocesan Trustees. The details of the rectory at 2 Skaterigg Drive are shown for historical interest purposes only.
2. Bank of Scotland Treasurers Account
Until redemption in June 2002 a National Savings Deposit Bond was held as an Endowment of the late George AL Young, In the event of the Church ceasing to exist, the initial sum of £2,000 is repayable to Mrs F B P Young's estate. This amount is held in the Bank of Scotland Treasurer's Account.
3. Trustee Remuneration and Expenses and Related Party Transactions
With the exception ofiii who received an honorarium of £10,500 (2024: £10,500) none of the Trustees received any remuneration or expenses (2024: Enil).
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No trustee or a person related to a trustee, had any personal interest in any contract or transaction entered into by the Church during the year.
4, Funds
The Bequest Fund is an unrestricted fund commenced in 2000 from bequests made to the Church. Whilst the Vestry has the power to use these funds in the furtherance of the Church's charitable objectives and activities, they have opted to disclose this as a separate fund.
The General Fund records the Church's incoming and outgoing resources in furtherance of the charitable objectives and activities. A deficit has built up in this fund over the past number of years, however the Vestry consider that this position has been reversed and that over the next number of years the deficit in this fund will be eliminated. At that point consideration will be given to amalgamating the Bequest and General Funds.
5. Post Balance Sheet Event
The trustees recognise that world events will continue to have a significant impact on the charity's investment portfolio and will also impact investment income receivable. At this moment in time it is not possible to accurately predict what th final impact of these matters will be on the charity's financial position. The trustees consider that based on the current valuation the investment portfolio and the charity's current liquid position, set against the charity's financial commitments over the next eighteen months, the financial statements can be prepared on a going concern basis.
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