The Church of Scotland Langside Parish Church of Scotland, Glasgow RECEIPT AND PAYMENTS ACCOUNT YEAR ENDED 31st DECEMBER 2024 Congregatlon No.. 160964 Charlty No". SC(107055
Langside Parish Church of Scotland, Glasgow Receipts and Payments Account Year ended 31 December 2024 Reterence and Admlnlstratlve Intomiatlon Charlty Narne: Laryslde Parlsh Church of Scotland, Gla$zow Charity No.. Congregation No.. SCC4J7055 160964 Contart Addres5: 34 Myrtle Park Crosshill Glas8OW G42 8UQ Trustees Klrk Sesslon Prlnclpal Offl¢frbearers Minister.. Session Clerk T¥easurer'. Interim Moderator Independent Exarniner Bankers Bank of Scodand, 56-60 Kilmamock Road Glasgow, G413NN
Langside Parish Church of Scotland, Glasgow Charity No: SC007055 Receipts and Payments Account Year ended 31 December 2024 Strurture. Governance and Management Govemlng Document The Church is administered in accordance with the terms of a Vnitary Constitution. Recrultment and Appointment of Trustees Members of the Kirk Session are the charity trustees. The Kirk Session mernbers are the elders of the thurth and are hosen from those rnembers of the churth who are consldefed to havè ihe appropriate 8sfts and skills. The minister, who is a mernbèr of the Klrk Sess6on, is elected bythe con8regation and Indutted by Presbytery. Organi¥tlonal Structure The Kirk Se55ion. whith meets approxlmately ten tlmes a year. Is responsible for spiritual and all other affairs within the church and delegates certain responsibilitie5 to ils various cornmittees including Property and Finance. Subgroup5 of the Kirk Session, egjustlce and Peace. Worship etc. are open to members of the congregation. meet regularly and are responslble for the management of variou5 events. meetin85 etc. Objectl¥es and Activ5tles The Church of Scotland is Trinitorian in dortrine. Reforrned in tradStion and Prt5byt•rian in pollty. It exists to glorlfy God and tg work for the advancernent of Christ's ngdorn thrOughot the world. As a national Church, it acknowlèdges a distinctive £all and duty to bring the ordinances of religion to the people in every parish of Scotland through a territortal ministry. tt co-operates with other Churche5 in various ecumenical bodies in Scotland and beyond. Servlces of Worshlp are held at least weekl¥ on Sundays and at other times to celebrate Christy'an FestiV71s. Achievements and Perforniance The Kirk Se55ion are pleased to report that 2024 was a8ain a successful year, with a range of developments in the church communlty. both splrltually and prattlcally. In terms of finance, our income has increased followlni raised con8re8aiional awareness of the financial sltitation at the beglnning of the year. We have a regular attendance In hurch on a Sunday of between 60 and 80 and we cuntlnue to live-stream ¢wr setvices. These are viewed synihronously by, normally, 9-15 folk and by up to Ic other5 during the week. Dvring the year we worked c105ely with our neighbouring churches as wè worked towards a linkage wh Shawlands TrinSty, whlch was completed ln October 2024. The Kirk selOn continued to hold regular meett"ngs. These have been d)aiied by our Interim Moderntors. During 2024 we were pleased to benefit Irorn the services of an Assistant Minister. shared with Shawlands Trinity. who led worship In both churches and worked with both con8re8ations and sessions as we rnoved towards the linkage. He was also instrumental in encouraw'n8 joint activilies between the two churches indudlng shared small group sesslons during Lent and In the autumn, shared 5ervice5 durtng Lent and Holy Week. and joint farnily artivities. Sadly for us he moved to his own permanent charge in November and 50 we find ourselves again a sltuatlon where the Kirk Session needs to continue to provi¢Je leadership and encotsragement to the congregatlon as a whole as we move forward in Ih15 period of extended vacancy. We have continued our reflettion on our congregational values as we develop a clear sense of our values and PTlQritie5 to brin8 to these dIsCsSiOns. Our own worship team has tontirnued re8ularly to be involved in worship. We have the services of a pastoral care worker on a 0.2 basis, and our pastoral care team has ontinued to maintain regular Contact with those members who cannot attend worship,. contsct with mernber5 thiough letters, cafds and flowers continues.
The Trustees and con6regation remained eommFtted throughout 2024 10 supportyng the work of Finn's Place, our a$50ciated tharity. through providing use of the premises without charge and through lThvolvemeTrt with actl¥itie5. and we are delighted to welcome the many attendees at events or8anised throu8h them. There remains a commitrnent by the church to the status of bein8 an Eco-Con8reBation. and of being an affirrning church. We have continued to support the wider city of Glasgow through fund-raising for the Lodging House Mission, ¢ontinuin8 with weeklv Ilections of tood, toiletries and clothes for both LHM and the Rutherglen and South-East Glasgow Foodbank.. members of the congregation are involved in the work of LHM, City Misslon and Street Pastors. We continue to support the work of Women's Aid locally and. more iThternationalfy. Christian Aid. and the HivIAid5 orphan cale pro8ramme in Ekwendeni Malawi. in addition to prov7ding part of the financial contributlon made to world mission as members of the Churth of Scotland. Flnan¢lal Re¥lew Offerings increased this yeat to £69.907 from £65,013 in 2023, which was heartenin8 and we hope to encourage ongoSng rèview of giving regularly. GiftAid received was £14,977, slightly down on lasr year's amounl. Other income from fundraising events, donations and hire of hall was £9,360 as against £9,725 in 2023. meaning ihat overall. subtracting legacbes rèceived. te8vlar Income Sncreased by abovt 4%. However. expenditure rose to £106,735 in 2024 from £104.568 In 2023. This was tlue to a range of factors includin8 on80in8 higher prices lor electricity, Increased ministerial costs, and increased payrnents to the Church of Scotland. This resulted in an increase in deficit in our 8eneral fund. ReseThes Poliry It is the Tiustees, policy to hold reserves of approximately six month5 expendlture including designated fijnds. Currently we are in excess of this. At the year end the Church held unrestricted tash funds of £106.469 made up of £75.277 in the Buildin8 Fund and £83,902 In a desl8nated legacy fund. The MainIng balance of £52,7JO Is a deficit in the General Fund. £75,O)O is held in a Savings Bond, with the remainder in Current Accounts. The Church also held £S0.153 of restrirted funds which have been provided for the purpose5 5pecifJed In Note 6. Not Included in thè above figures are our Investmetsts which total £167.584 as per Thote 5. Investment values have rlsen by £1.388. after wrthdrawal of £2,500 for charity donations. Afi invesrments are in ethical portfolios. Statement of Trustees, RponsIbl16es The mernber5 of the Kirk St551on I Congregational 8oarsY must prepare financial statements which give sufficient detail to enable an appreclatlon of the transactlons of the Church during the financial year. The membets of the Kirk Session I Con8re8ational 8oard are responsiblè for keeping proper accotsnting records which. on request, must reflert the financSal positlon of the Church at that tlme. Thts must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotlandl Att 2005. the Charities Accounts (Scotlandl Regulations 2006 las amended) and the Regulations Anent Congregatlonal Finance approved by the General Assembly of the Church of Scotland in 2016. They are also responsible for safeBtsardlThg the assets of the Church and must take reasonable stÉps forth* pfe¥efttion and/or detsction ol fra¢Jd and other irregularities. Approved by the Trustees and s18ned on thelr behall,
Langside Parish Church of Scotland Glasgow Charity No: SC0070SS Independent Examiner's Report to the Trustees of Langside Parish Church of Scotland, Glasgow I report on the accounts of thÈ charityfor thè year ended 31 Oecember 2024 whlch are set out on pa8es 5-9. Respectlve responsibllltles of trustees and examlner The char*ty'S trustees are responsible for the preparation of the accounts in accordafice wlth the term5 of the Charities and Trustee Investment Iscotlandl Act 21X)5 and the Charlties Accounts Iscotlandl Re8ulations 2¢X)6 las arnendedl. The charitytru5tees considerthat the audit requirement of Regulation 10111 Idl of the Accounts Règulations does not apply. It is my responslbillty to examine the accounts as required under section 4411) Icl of the Act and to stste whether partKular matters have come to my attention. Basls of Independent examlnerfs statement An examination is carried out in accordance wlth Regulation 11 of the Charities Actounts Iscotlandl Regulations 2006 las amended). An examination in£ludes a revlew of the accounting records kept by the chafity and a comparlson of the accounts presented wlth those records. It also include5 consideration of any unusual iterns or disclosures in the accounts, and seeks explanations from the tru5tee5 concernin8 any such matters. The procedure5 undertaken do not provide all the evidtnce that would be required in an audit, and consequently I do not express an audit opinion on ihe view 8lven by ifre a¢counts. Independent exarninerfs statement In the course of my examlnation, no matter has come to my attentign whith gives me reasonable cause to elleve that in any material respect the requirements.. to keep accgunting record5 in accordante with 5ertion 44 Illlal of the 2CQS Act and Re8ulatson 4 of the 26 Actounts RegLFlations las arnendedl, and to ppae accounts which accord with the accounting record5 and comply wlth Regulatlon 9 of the 2CU6 Accounts Re8ulatlOll5 las amended) ave not been met, or to which. in rny opinion, attention should be drawn in order to enablt a proper understanding of the accounts to be reached.
Langside Parish Church of Scotland, Glasgow Charity No: SC007055 Receipts and Payments Account Year ended 31 December 2024 Unrestricted Restricted Funds Funds 2024 2024 Totsl 2024 Total 2023 Note Receipts Donation5 Legacies Activitiesfor Generating Funds Bank & Deposit Interest Rental of Premises Other Receipts 85,282 1,000 1,839 2,715 5,772 881 85,282 1,000 1,839 2,715 5,772 1.351 81,645 5,000 2361 2095 4,939 1684 470 97,489 470 97.959 97.725 Assets and Investments Saleof fixed assets Sale of Investments 2,500 2,500 2500 Totsl ReIpts 97.489 2.970 100,459 100,971 Payments Cost of Generating Funds Charitable Activities Governance Costs 256 256 103,004 3,476 106,480 104.568 103,260 3.476 106.736 105,314 Total Payments 103,260 3,476 106,736 105,314 Shortfall of Receipts over Payrnents f(Y the year before transfers 15,7711 1506} 16,2771 14,3431 Shortfall of Receipts over Payments 15,7711 15061 {6.2771 14,3431
Langside Parish Church of Scotland, Glasgow Charity No: SC007055 Statement of Balances As at 31 December 2024 Unrestrfcted Restflrted Funds Funds 2024 2024 Totsl 2024 Total 2023 Note Bank & Deposlt Balanus brought fonward 112242 50659 162901 167245 Movernent In year.. Shortfall of Rècelpts over Payments 157711 1 $061 162771 143431 8ank & deposli balances carried forward 106471 50153 156624 162902 Investments at market value 71496 167584 166196 Assets Gift Aid Recelvable 12206 106CKJ Llabilitles weekly envelopes SSE church 8as 11341 11201 12541 For and on behalf of the Kirk Session
Langside Parlsh Church of Scotland. Glasgow Notes forming part of the accounts for the year ended 31 December 2024 Unre5trirted Restrirted Funds Funds 2024 2024 Total 2024 Total 2023 l Analysls of Donations WFO Scheme and standing orders Tax Recovered on Gift Aid Dons. Oidinary Offérings Iopen platel Other Offerings. Donations, etc 66408 14977 3499 398 64298 15691 715 941 14977 3499 398 85282 85282 81645 2 Analysis ol P?yrnents Cost oAGenerètlftqfvnds Offering envelope5 256 256 256 256 Choritqble Artlyitles Givin8 to Grow Presbytery Oues Minister's expenses Pulpit supply Locum costs Council Tax Other Salary Costs Church fabric repairs & maint Manse fabric repairs & maint Heat and light Insurance Phonelbroadband Window cleaner Printin& Stationery & Posta8e Coffee Machine Cleanit)g. hygiene and waste costs Church cleaning Online costs Work with young people Other expenses Donation5 37747 5041 1050 37747 S041 1050 41879 2883 1200 1200 2020 6058 2102 9696 4591 6058 2102 9696 4591 3794 11806 9826 903 7298 2378 702 7231 10708 2120 7231 10708 2120 J8 550 3505 465 550 3505 465 3783 903 3014 2S30 2245 2859 1257 351 3320 2245 2859 1257 351 3881 2915 429 4060 5166 561 2915 103¢ 3476 IW80 104568 Governun¢e Costs Independent Examiner's Fee Total 103260 3476 106736 104568
Lang5ide Parish Church of Scotland. Glasgow Notes forniing part ot the accounts for the year ended 31 December 2024 3 Trustee Remuneration and Related Party Transartlons No trustee or person related to a tnjstee had any personal interest in any contrart or transartion entered into by the charity during the year. 4 Mlnlsterfs Stlpend All Church of Scotland ¢on8re8ations cortribute to the National Stipend Fund whith bears thé rosts of all ministers, stipends and employer's contributions for national insurance. penslon and housing and loan fund. Stipends are paid in a£cordance with the national stipend scale, which Is related to years of service. For the year under review. the minimum sts.pend was £31,642 and the maximum Stipend lin the flfth and subsequent years) was £38,884. As this charge has been vacant for the whole of 2024, no minister has re¢eived a 5tlpend for th6s con8regation. 5 Investments GainllLossl on Dlsposals Revaluat5on Market Value at 31 Dec 2024 71496 96088 Valu¢ at ljan 2024 68539 97657 Purchases St james's Place Wealth Management Rowan Dartington 125001 5457 115691 166196 125001 3888 167584 Held In respect of: Unrestrlcted Funds General Fund Designated 8uildrng Fund General legacy fund 1781 12981 111921 6768 16119 73202 16417 74394 97657 115691 96088 Restr5rted Funds EJ mart Allan Memorlal Trust 68539 125CxJl 5457 71496 166196 12SOJI 3888 167584
Langslde Parish Church of Scotland, Glasgow Notes fomilng part of the accounts for the year ended 31 December 2024 6 Movement5 In Cash Funds At l January Incoming 2024 Resources Out80101 Resour¢e5 At 31 Oec 2024 Transfers Restrlrted lunds Pastoral care fund Legacy Fund Flower Fund EJ Mozart Allan Mem Trust Young Church 139 35558 862 13426 674 139 35558 771 13011 674 470 2500 15611 129151 50659 2970 134761 50153 Unrertdrted fund5 General Fund 1459381 96487 11019391 15139Jl 1)4$18llatsd funds Designated 8uildinB Fund General Legacy fund 75277 82902 7S277 82582 113201 158179 1000 113201 157859 Total funds 162900 ILTrMS7 11067351 156622 Purp95¢s of Restricted Funds Pastoral Care Fund To support the work of the pastoral care team. Legacy Fund To provide extra-ordinary items to enhance the church and 8rounds Flower Fund To provide flowers for displayduring seNices of wtsr5hip Mozart Allan Mem Trust Thi5 IS the operational fund for work done for the Bood of the communlty Young Chur¢h This 15 the operational fund for the Young Church. Agency Fund In which cash is held temporarily when ralsed for othercharitable ¢ause5 Purposes of Desl8nated Funds Designated Building Fund To provide funds for the expansion of the Church Oesignated legaty fund To hold funds from le8acie5 to be tssed at the discretion of the Kirk Session 7 Collertion5 for Thlrd Partiès 2024 2023 ChrfslSan A(d Lodging House Mission 569 205 774 746 8 Basls of A¢countlng These accounts have been prepared on the Receipts & Payments basis in atcordance with the Charltles and Trustee Investment (Scotlandl Ad 2005, The Charities Accounts1Scotlandl Regulations 2006 las amendedl and the Regulations anent Congre8ational Fnaftce approved by the General Assembly of the Church of Scotland in 2016.
Langside Parish Church of Scotland, Glasgow APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL Credit Balances held at 31 December at cost 17105 17105 Market Value of Balances ot 31 December 25042 27753 REVENUE Credit Balance at 31 December 24337 22399 Appendix