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 thrOugho￿t 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 w￿h Shawlands TrinSty, whlch was completed ln
October 2024.
The Kirk se￿lOn 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 dIsC￿sSiOns. 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, R￿ponsIbl1￿6es
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
2￿6 Actounts RegLFlations las arnendedl, and
to p￿pa￿e 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 Re￿Ipts
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 m￿art 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 F￿naftce 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