The Church of Scotland
Langside Parish Church of Scotland, Glasgow
|
RECEIPT AND PAYMENTS ACCOUNT
YEAR ENDED 31st DECEMBER 2025
Congregation No: 160964
Charity No: SC007055
Langside Parish Church of Scotland, Glasgow Receipts and Payments Account Year ended 31 December 2025
Reference and Administrative Information
Charity Name: Langside Parish Church of Scotland, Glasgow Charity No: $C007055 Congregation No: 160964 Contact Address: 34 Myrtle Park Crosshill Glasgow G42 8UQ
Trustees
Kirk Session
RL Brash, A Carlin, A Carson (deceased Aug 25),J Connelly, W Degnan, C Dickson, P Donaldson, DL Dow, W English, C Fisher, A Forsythe, M Greene, J Hutchinson, M Jack, D Jolly, LJolly, A Joshi, B Kay, | Lavery,J McAslan, D McCulloch, M McCulloch, S McDonald, C McPherson, J Moffat, S Moffat, M Norrie,JRobinson, A Sanderson, B Schroeter, N Smith, W Stearns, M Watson, L Watt.
Principal Office-bearers
Minister: vacant Session Clerk Mr Douglas McCulloch Treasurer: Mrs Margaret McCulloch Interim Moderator Rev Stewart Crawford until 31 March 2025, then Rev David Sutherland
Independent Examiner
Mr Alistair Smith 26 Stewart Drive Clarkston Glasgow G76 7EZ
Bankers
Bank of Scotland, 56-60 Kilmarnock Road Glasgow, G41 3NN
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Langside Parish Church of Scotland, Glasgow Charity No: SC007055 Receipts and Payments Account Year ended 31 December 2025 Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of a Unitary Constitution.
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 minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.
Organisational Structure
The Kirk Session, which meets approximately nine times a year, is responsible for spiritual and all other affairs within the church and delegates certain responsibilities to its various committees including Property and Finance. Subgroups of the Kirk Session, eg Justice and Peace, Worship etc, are open to members of the congregation, meet regularly and are responsible for the management of various events, meetings etc.
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 pa rish of Scotland througha territorial ministry. It cooperates with other Churches in various ecumenical bodies in Scotland and beyond.
Services of Worship are held at least weekly on Sundays and at other times to celebrate Christian Festivals.
Achievements and Performance
The Kirk Session are pleased to report that 2025 was againa successful year, with a range of developments in the church community, both spiritually and practically. In terms of finance, our income has again increased following raised congregational awareness of the financial situation at the beginning of the year, which led to increased giving and a concomitant increase in Gift Aid receivable. We havea regular attendance in church ona Sunday of between 60 and 80 and we continue to live-stream our services. These are viewed synchronously by, normally, 9-15 folk and by up to 100 others during the week. We are pleased that growing numbers of young people are taking part in our Young Church activities, led by an increased number of volunteer helpers. The congregation has enjoyed taking partin a range of social and fund-raising activities which have also engaged the wider community. The Kirk Session continued to hold regular meetings. These have been chaired by our Interim Moderator as we continue to work towards a readjustment which will allow us to be given permission to call a minister, following the failure of our previously arranged linking with Shawlands Trinity Church. In the absence of a full-time minister we have benefited from a range of supportive preachers who have led our worship throughout the year and the Kirk Session continues to provide leadership and encouragement to the congregation as a whole as we move forward in this period of extended vacancy. We are currently working towards a linking with Newland South Church and are hopeful that this will take place early in 2026. We have continued our reflection on our congregational values as we develop a clear sense of our values and priorities to bring to these discussions. Our own worship team has continued regularly 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 continued to maintain regular contact with those members who cannot attend worship; contact with members through letters, cards and flowers continues.
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The Trustees and congregation remained committed throughout 2025 to supporting the work of Finn’s Place, our associated charity, through providing use of the premises without charge and through involvement with activities, and we are delighted to welcome the many attendees at events organised through them. There remains a commitment by the church to the status of being an Eco-Congregation, and of being an affirming church. We have continued[to][support][ the] wider city of Glasgow through fund-raising for the Lodging House Mission, and weekly collections of food, 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 Mission and Street Pastors. We have supported the work of Crossreach through financial donation. We continue to support the work of Women's Aid locally and, more internationally, Christian Aid, and the HIV/Aids orphan care programme in Ekwendeni Malawi, in addition to providing part of the financial contribution made to world mission as members of the Church of Scotland. Financial Review Offerings increased this yearto £72,992 from £69,907 in 2024, which was heartening and we will continue to encourage ongoing review of giving regularly. Gift Aid received was £16,730, an increase of £1,750 on last yea r's amount. Other income from fundraising events, donations and hire of halls was £11,315 as against £9,360 in 2024, meaning that, overall, regular income increased by about 8%. However, expenditure rose to £120,905 in 2025 from £106,735 in 2024. This was due to a range of factors including ongoing fuel costs, the cost of refurbishing and paying council tax on our vacant manse and increased payments to the Church of Scotland. We therefore drew down £20,000 from reserves held by the General Trustees of the Church of Scotland to cover the additional manse costs over the past 18 months, which reduced the impact on our General Fund. Reserves Policy
It is the Trustees’ policy to hold reserves of approximately six months expenditure including designated funds. Currently we are in excess of this. At the year end the Church held unrestricted cash funds of £116,948 made up of £75,277 in the Building Fund and £81,426 in a designated legacy fund. The remaining balance of £39,755 is a deficit in the General Fund. £75,000 is held in a Savings Bond, £30, 919 in a 95 day deposit account, with the remainder in Current Accounts.
The Church also held £49,237 of restricted funds which have been provided for the purposes specified in Note 6. Not included in the above figures are our Investments which total £178,839 as per note 5. Investment values have risen by £11,255, after withdrawal of £2,500 for charity donations. All investments are in ethical portfolios.
Statement of Trustees’ Responsibilities The members of the Kirk Session / Congregational Board 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 Kirk Session / Congregational Board 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 and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
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Douglas McCulloch’
Session Clerk
Date! Yo \ 26
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4
Langside Parish Church of Scotland Glasgow Charity No: SC007055
Independent Examiner's Report to the Trustees of Langside Parish Church of
Scotland, Glasgow
| report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 5-9.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance 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. Itis 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
An 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 anda 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 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 which gives me reasonable cause to believe that in any material respect the requirements: 1 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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2 to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended) to enable a proper understanding
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have not been met, or to which, in my opinion, attention should be drawn in order of the accounts to be reached.
Name: KUBO Sent ca Address: Vp STEW, fritq ymJove - CLadtn $Tont Gwe WZ Date: 3 Bl L
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Langside Parish Church of Scotland, Glasgow Charity No: SC007055
Receipts and Payments Account Year ended 31 December 2025
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Unrestricted|Restricted|
|Funds|Funds|Total|Funds|Funds|Total|
|2025|2025|2025|2024|
|Note|£|£|£|£|£|£|
|Receipts|
|Donations|1|94,424|50|94,474|81,645|“|35,282|
|-|1,000|-|1,000|
|Legacies|-|-|
|Activities for Generating Funds|1,682|-|1,682|1,839|-|1839|
|Bank& Deposit|Interest|2,179|-|2,179|2,715|-|2715|
|Rental|of Premises|7,557|-|7,557|5,772|-|5,772|
|Other Receipts|2,076|2,076|881|470|1351|
|107,918|50|107,968|97,489|470|97,959|
|Received|from|General|Trustees|
|(Revenue account)|20,000|-|20,000|-|-|-|
|Sale|of Investments|2,500|2,500|-|2,500|2500|
|Total|Receipts|127,918|2,550|130,468|97,489|2,970|100,459|
|Payments|
|Cost|of Generating Funds|2|99|-|99|256|-|256|
|Charitable Activities|2|117,340|3,466|120,806|103,004|3,476|106,480|
|Governance|Costs|2|-|-|-|-|-|-|
|117,439|3,466|120,905|103,260|3,476|106,736|
|Total|Payments|117,439|3,466|120,905|103,260|3,476|106,736|
|Excess|of|Receipts|over|Payments|
|for the year before transfers|10,479|(916)|9,563|(5,771)|(506)|(6,277)|
|Excess|of|Receipts|over Paymen|10,479|(916)|9,563|(5,771)|(506)|(6,277)|
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Langside Parish Church of Scotland, Glasgow Charity No: SC007055
Statement of Balances As at 31 December 202!
| Unrestricted | Unrestricted | Restricted | Unrestricted | Restricted | ||||
|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Total | Funds | Funds | Total | |||
| 2025 | 2025 | 2025 | 2024 | 2024 | 2024 | |||
| Note | £ | £ | £ | £ | ||||
| Bank & Deposit Balances | ||||||||
| broughtforward | 106,471 | 50,153 | 156,624 | 112,242 | 50,659 | 162,901 | ||
| Movement in year: BalanceofReceiptsoverPayments |
10,479 | (916) | 9,563 | (5,771) | (506) | (6,277) | ||
| Bank&depositbalancescarriedforwar | 116,950 | 49,237 | 166,187 | 106,471 | 50,153 | 156,624 | ||
| Investments atmarketvalt | 5 | 103,551 | 75,288 | 178,839 | 96,088 | 71,496 | 167,584 | |
| Assets | ||||||||
| Gift Aid Receivable | - | - | 12,801 | 12,206 | ||||
| 12,801 | 12,206 | |||||||
| Liabilities |
For and on behalf of the Kirk Session
\ elo. Douglas McCulloch Session Clerk 4 ead Coie i~— Margaret McCulloch = Treasurer Date: 20 | ( (2.
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Langside Parish Church of Scotland, Glasgow
Notes forming part of the accounts
| Notes forming part of the accounts | Notes forming part of the accounts | Notes forming part of the accounts | ||||
|---|---|---|---|---|---|---|
| for the year ended 31 December 2025 Unrestricted Restricted Funds Funds 2025 2025 |
Unrestricted Restricted Total Funds Funds 2025 2024 2024 |
Total 2024 |
||||
| £ | £ | £ | £ | £ | £ | |
| 1 Analysis of Donations WFOSchemeandstandingorders TaxRecovered on GiftAid Dons. OrdinaryOfferings(Open plate) OtherOfferings, Donations, etc |
69,066 16,730 3,926 4,702 |
- - - 50 |
69,066 16,730 3,926 4,752 |
66,408 14,977 3,499 398 |
- - - - |
66,408 14,977 3,499 398 |
| 94,424 | 50 | 94,474 | 85,282 | - | 85,282 | |
| 2 Analysis of Payments | ||||||
| Costof Generating funds Offeringenvelopes |
99 | - | 99 | 256 | - | 256 |
| 99 | - | 99 | 256 | - | 256 | |
| Charitable Activities GivingtoGrow PresbyteryDues Minister'sexpenses Pulpitsupply Locumcosts Council Tax Other SalaryCosts Church fabricrepairs &maint Mansefabricrepairs&maint Heatand light Insurance Phone/broadband Windowcleaner Printing, Stationery&Postage CoffeeMachine Cleaning, hygieneandwastecosts Churchcleaning Onlinecosts Work withyoungpeople Otherexpenses Donations |
46,705 2,658 551 - 348 7,236 9,696 3,303 15,728 11,857 2,381 1,034 440 3,362 521 2,509 2,785 946 72 5,207 - |
- - - - - - - - - - - - - - - - - - 396 643 2,428 |
46,705 2,658 551 - 348 7,236 9,696 3,303 15,728 11,857 2,381 1,034 440 3,362 521 2,509 2,785 946 468 5,850 2,428 |
37,747 5,041 1,050 1,200 6,058 2,102 9,696 4,591 7,231 10,708 2,120 908 550 3,505 465 2,245 2,859 1,257 351 3,320 - |
- - - - - - - - - - - - - - - - - - 561 2,915 |
37,747 5,041 1,050 1,200 6,058 2,102 9,696 4,591 7,231 10,708 2,120 908 550 3,505 465 2,245 2,859 1,257 351 3,881 2,915 |
| 117,340 | 3,466 | 120,806 | 103,004 | 3,476 | 106,480 | |
| GovernanceCosts | : | - | ||||
| Independent Examiner's Fee | - | - | = | : | ||
| Total | 117,439 | 3,466 | 120,905 | 103,260 | 3,476 | 106,736 |
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Langside Parish Church of Scotland, Glasgow
Notes forming part of the accounts
for the year ended 31 December 2025
3 Trustee Remuneration and Related Party Transactions
Travel expenses and incidental expenses costs totalling £753.40 were paid to the 0.2 locum pastoral care worker, who isa Trustee.
4 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 contributionsfor national insurance, pension and housing and loan fund. 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 £32,433 and the maximum stipend (in the fifth and subsequent years) was £39,856. As this charge has been vacant for the whole of 2025, no minister has received a stipend for[this] congregation. The Church ofScotland has covered the cost of the 0.2 pastoral locum.
| 5 | Investments | Market Value at |
Gain/ (Loss) on |
Market Value at |
||
|---|---|---|---|---|---|---|
| IJan | Purchases | Disposals Revaluation | 31 Dec | |||
| 2025 | 2025 | |||||
| StJames's PlaceWealth Management | 71,496 | - | (2,500) | 6,292 | 75,288 | |
| Rowan Dartington | 96,088 | - | 7,463 | 103,551 | ||
| 167,584 | 0 | (2,500) | 13,755 | 178,839 | ||
| Held in respect of: | ||||||
| Unrestricted Funds | ||||||
| General Fund | 6,768 | - | - | 373 | 7,141 | |
| Designated BuildingFund General legacyfund |
16,119 73,202 |
- | - - |
1,418 5,672 |
17,537 78,874 |
|
| 96,088 | 0 | 0 | 7,463 | 103,551 | ||
| Restricted Funds | ||||||
| EJ Mozart Allan Memorial Trust | 71,496 | - | (2,500) | 6,292 | 75,288 | |
| 167,584 | (2,500) | 13,755 | 178,839 |
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Langside Parish Church of Scotland, Glasgow
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|---|---|---|---|---|---|---|---|---|---|---|---|
|Notes|forming|part|of|the|accounts|
|for the|year ended|31|December|2025|
|6|Movementsin Cash|Funds|AtiJanuary|Incoming|Outgoing|At 31|Dec|
|2025|Resources|Resources|Transfers|2025|
|£|£|£|£|£|
|Restricted|funds|
|Pastoral|care fund|139|-|-|-|139|
|Legacy Fund|35,558|-|-|-|35,558|
|Flower|Fund|771|50|(643)|-|178|
|EJ|Mozart|Allan|Mem|Trust|13,011|2,500|(2,428)|13,083|
|Young Church|674|-|(396)|-|278|
|50,153|2,550|(3,466)|-|49,237|
|Unrestricted|funds|
|General|Fund|(51,390)|127,918|(116,283)|(39,755)|
|Designated funds|
|Designated|Building|Fund|75,277|-|-|-|75,277|
|General|Legacy fund|82,582|0|(1,156)|-|81,426|
|157,859|-|(1,156)|-|156,703|
|Total|funds|156,622|130,468|(120,906)|-|166,184|
|Purposes 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|grounds|
|Flower Fund|To|provide|flowers|for display during services|of worship|
|EJ|Mozart|Allan Mem|Trust.|This|is the operational|fund|for work done|for|the good|of|the community|
|Young Church|This|is the operational|fund|for the Young Church.|
|Agency Fund|In which|cash|is held|temporarily when|raised for other charitable causes|
|Purposes of Designated|Funds|
|Designated|Building Fund|To|provide|funds|for|the expansion|of|the Church|
|Designated|legacy fund|To|hold funds|from|legacies to|be used|at the discretion|of|the|Kirk Session|
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|---|---|---|---|---|
|7|Collections|for|Third|Parties|
|2025|2024|
|£|£|
|Christian|Aid|221|569|
|Lodging House|Mission|355|205|
|Crossreach|140|-|
|716|746|
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8 Basis of Accounting
These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities and Trustee Ir (Scotland) Act 2005, The Charities Accounts (Scotland) Regulations 2006 (as amended) and the Regulations anent Co Finance approved by the General Assembly of the Church ofScotland in 2016.
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Langside Parish Church of Scotland, Glasgow
APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
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|||||||
|---|---|---|---|---|---|
|2025|2024|
|£|£|
|CAPITAL|
|Credit|Balances held|at 31|December at cost|17,105|17,105|
|Market|Value of Balances|at|31|
|December|26,252|25,042|
|REVENUE|
|Credit|Balance at 31|December|5,793|24,337|
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Appendix