Registered Charity No: SC007691 CHURCH OF SCOTLAND GLASGOW PRESBYTERY REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Glasgow Presbytery Referonce and Administrative Information Charlty Name: Church of Scotland Glasgi)w Piesbytery Principal Office and 260 Bath Street Operational Address. Glasgow, G2 4JP Charity Registration Number: SC007691 Trustees (see pages 26 to 29 for fulllislj Office Bearers.. Audltors,. Wbg {Audill Limited Ilomierly wY￿e & Nssel IAudrt} Limited) 168 Bath Street, Glasgow, G2 4TP Bank&rs: Bank ol Scotland 54-62 Sauchiehall Street Glasgow. G2 3AH Solicitors: Tke Chirch o, ScodGnd _aw Department 121 Ge￿ Street Edintwrgh, EH2 4YN Investment The Church of Scodand Investors Trusl Managers 121 Geixge Street Edinburgh, EH2 4YN Glasgow Presbytery Trustees, Report for the year ended 31 December 2024 The Trustees are pleased lo present their retx)rt t￿ether wlh the finanoal statements of the Charity for the year ended 31 December 2024. Office Bearers The offi￿ Bearers serving during the year and since the year end are delai￿d on page1. Trustees On the diredion of the Law Departrment of the Churth of Scxjuand, Presbytery has decided that the Charity Trustees comprise all Ministers in the Presbytery. including retired Minislers, and a number of Elders drawn from all the congregations in the Presbylery, together with the Dexons occupying a partsh appointment or any other tM)sl that would enlille a Minister of Word and Sacrament lo membership of Presbytery, The names of the Tiuslees who were members of the Business Commillee, the Stewardship & Finance Commillee and the Stalling Committee on the dale this report was approved or in the retM)rting penod are listed in the Referen and Adminislralive Information sectiorb on page l. A full list of Ttuslees aptEars on pJJes 2610 29. Struclure, Governance and Management Governing Documenl The Presbytery is an unincorporated associats'on, administered in &cO[dan￿ wilh the Acts and Regulations of the Church of Scolland and ils Standing Ordets. Appointment of Tiuslees Each cOngregat￿n in the Presbyleiy is represented by Ihe Minister and one Elder. In adilion, Presbylery shall elect one elder in respect of each retired or exlra-parochially employed minister who is entitled lo a seal in Piesbylery, and may elect a numtrEr of addiliDnal elders not in excess ol one-third of the number of congregations within its bounds. Such elders shall be thosen from any lfjrk seS￿n wiihin the tounds. Ministers and Deacons become Trustees on appoinlmenl lo theii postwthin the p￿sbY1ery and have a light lo relain their seal until they decide lo resign. Elders are appointed annually for the tErKJd lo the end of the following June and are eligible for reelection. In relalron to Off￿e Bearers, the Moderator of the Presbytery of Glasgow is e￿cted by the Presbytery and the P￿$bytery Cletk and Treasurer are 3pp(inted after suitable interview. Trnslee Indudion and Training Truslees are asked lo familiarise themselves wlh their duties and reS￿nsibIlitIeS ono appointed, The Presbytery Clerk and Treasurer are also asked to familiarise themselves wilh Iheir duties and responsibilities, with an overlap FEriod also, il possible, arranged with the previous holders of these posls. As a reminder, the Presbytery issues a summary of the General and SFecific Duties of Ttuslees lo all Trustees each year, In addilion, each year, the Business Cornmittee indudes a sessK)n giving gUKlan￿ lo the Standing Committee Conveneis on budgets, conduct of Committee meetings, dealitus with the Presbytery Office and conduct of Presbytery meetings. Vice Conveners are encourajed to attend the session to ensure they are also 3waie of procedures Trustees are encouraged to attend appropriate training events where these will lacilitale the undertaking of Iheir role. Organisationsl Struclure The Presbytery is chaiied by the Moderator and meets 7 limes a year for ordinary business and al such other limes as is required. 11 delegates areas of responsibility lo a numkr of o)mmittees including the Business Cornmillee which has a co-ordinaling role. The Presbytery is led by unpad volunteers and we pay Iribule lo Ihe many men and women who devote countless hours lo the work of the Presbytery, Members are asked lo complete a form each yeat indicating the skills 8nd ex[￿rien￿ they wouhj be able lo bring lo any committee on which they would like lo serve which assists the Nominations Committee ensure appropriate appointments. Glasgow Presbytery Trustees, Report for the year ended 31 December 2024 Relaled Parties The Church of Scotland, part of the Holy, CalholiG and Akx)Stolic Church, is the Nabonal Church in Scotland, recogrbised by the Stale bul independent in spintual matters. Pay PolKy for Key Management Personnel All key management personnel are Trustees. Only the Presbytery c￿rk and his depute receive remuneration. Their salaries are agre￿ by the Trustees in the light of Comparab￿ posts within the Central Offices oflhe Church of Scolland. Risk Management The Trustees have a risk management strategy whith comprises: an annual review ol the principal risks and uncerlainlies that the charity laces; the est8blishmenl of pjltcies, systems and procedures to mitKJale those risks identified in the annual review, and the implemenlalion of procedures designed lo minimise or manage any potential impact on the charity should those risks malerialise. The Tiuslees cOns￿eT the key risks lo te a failure lo m&1 the required regulatory standards a loss of key personnel a bad PR incident Risks related to standards lor data protection, health and safety, safeguarding and financial reporting elc. are managed by ensuring relevant accreditstton is up lo dale, having robust pK)I￿leS and procedures in place, and regular awareness training for staff and memlers wotking in these areas. While the size ol Presbytery and the work of the Nominab'ons Commillee mituales aaainsl the effect of the loss of an Ir￿1VIdUal person as regards the work of Presbylery. the continuing drop in the number of ministers increases the number of vacancies in parishes with resultant problems. The Mission, Pioneering and Planting Committee as successor lo the Slr21egic Planning Committee continues to furthei the mission of the Church through the work of congregabons by the development and strategic deployment of ministerial resources and steps have been taken, across Scouand, to encourage more people lo enter training for the Ministry with the Minisliies Committee having responsibility for recruilmenl al a Presbytery level. The Church of Scotland has a Media Policy and a team based in Edinburgh which advises on media mallers. Covid requiied significant changes in how Presbytery operated in 2020-21 but we were pleased lo ￿ able lo reporl that adaptations were possible lo enable il lo lunclion salisfaclDrily through eleclronic melhods, as opposed lo the traditional face lo ff￿e fflelhods, vthen required arml Zwm n￿elIngS are now a common feature in thè life of Pre5bylery. Objectives and Activities The Presbytery of Glasgow is the largest Presbytery in the county. and tu￿en1Y has 116 parishes. 11 involves ¢hurthes in deprived inner-cily areas, the city ￿ntre, suburbs and ouUyitvJ towns and villages. Ils primary function is lo exercAse a leadership role which wll enable and support congregations in their calling lo be the people of God in Iheir own localities. 11 promotes and co-ordinates stralegies for mission and service lo the community,, stewards resources Iwple, buiklings and moneyl- exercises a ministry of encouragement, supeNision and pasloral support of congregations and ￿[SOnnel., promotes a deeper fellowship within Presbytery wlh other local churches and in the worfd churth; develops posibve links with local authorities and other bodies and Iransacls all necessary business of a Court ol the Church. Glasgow Presbytery Trustees, Report for the year ended 31 December 2024 A full list of the Presbytery's commillees and their remits logether with details ol all the congregations can be found on the Presbytery's website. Grant Making Policy Presbytery supports Faith in Community Scolland, in ils work wth Church ol Scotland wngregalions within the bounds, and Gra￿OW Churches Together. The Evangelism Fund makes grants available to congregatKins within the Fxiunds towards the cost ol mission work and grants are also made to divinity students from two Bursary Furnls, further details of which are included in Note 6 and 1610 the financial statements arKI the Church of Scolland Year Book. The Emergency Fund, created in June 2020. has also given giants to many congregations since then ID assist with meeting costs arising from requirements re operating in churches. Achievements and Perfomiance Piesbylery has offered oversight and leadeiship during the year lo support local congregations as they participate in mission, pnncipally in areas of outreach. resource depk)ytnent and governance. The major task during the peri￿ has continued to be facililaling imFlemenlalion of ihe Mission Plan approved in July 2023. AI the end of the kEfi(xJ, around one quarter of necessary adjustments lo confomi to the Mission Plan had been completed, Work is Unde￿aY in a significant number ol clusters of cnngregations ID enable further adjustment in the coming period. Presbytery completed, as required, the first review of the Mission Plan in Novefflber 2024 and has created pro￿sseS lo enable further rewew as required by Ihe Ad as arnended by subsequent Assembly decisions. The work of the Strategy Offi￿r, Shona M&kay, is particulaty valued in this area. Subslanlial lime effort has been devoted by Presbytery members, comrnittee members anLI staff to SUPPK)rt congregations lo addiess adjuslmenl challenges. The release of buildings has also proved demanding. Presbytery has found that its reconfigured cL)mmillee structure is enabling decision making around implemenlalion of the Plan. New forms ol ministy and expressions of worship and setvice are being seen and are encouraged principally Ihrough the Mission, Proneellng and Planting commillee and supported by the Pioneering and Planti[￿ C￿rdInat0r, Heather Thorp. Several successfiJ1 conferences have enabled ideas and enthusiasm lo be shared whilst the resource of Seeds for Growih has seen the early development ol several polenlially significant missional enéeavours in diffeienl parts of Presbyiery. Fu(ther possible projects remain in the course of invesligalion. Three ministers were inducted to charges in 2024, h¥0 of whom translated frLyn other charges within Presbytery, whilst three serving minislers were inlr(KlU￿d to aljusled charges Seven ministers demitted charges lor a variety of reasons excluding translalion. 15 Minislry Developtnenl Staff IMDS} were working in various posts in the Presbylery al the end of the year. The work of Dr Marie Cooke in providing pasloral support lo MDS slafl, offering direct line man￿ement for MDS when needed, and conlribuliNJ assistance, guidan￿ and training to others acting in line management roles across Presbytery and the wder Church has teen effective and worthwhile. The ￿sIr￿li0n on calling ministers only lo charges which confotm lo the Mission Plan has resulled in some 46 charges from 107 congregatiotts being vacant al the end of the year, a slight increase in the number and proportion of vacancies over 2023. Each vacant congregation is supported by an Interim Modeialor who is generally a minister serving in another parish, while the servKe of appropriate non.ministerial memt£rs of Pfesbylery as Interim Moderators is gratefully ￿knOwledged. All who conhnue lo serve in these roles some loi a prolonged period, do so wilh the gratitude of Presbytery which amink%lers the appointments scheme, Glasgow Presbytery Trustees, Report for the year ended 31 December 2024 Periods of rxolonged vacgn nar￿atIOnS have re1r￿rCed the inyoriance of work carried oul by the Vacant Charge Enabler ho has C￿linued, in some challenging sibjations, lo enable vacant congregations lo assess their piesenl situation in light of Ihe approved Mission Flan and lo p￿paff for the future which. in many cases, involves adiuslmenl an(J al times the leiting go of ml￿h-knved church buildings. Presbytery, at the invitation ol One cluster ol wngregations, provided suptjort for a buildings ralionalisation proposal. Negolialing adjLElmen15 amongst wngregaliJn5 has proved b) be c4)mplex and lime-cfjnsuming. Nonetheless ten adjustments ol varying types ivere completed "uin. the ear the fruit of much painstaking effort frequently undertaken by the Congr￿atiOnal Facililalor. lork conbnues lo implement the Mission Plan through adiuslments. Having an 8ppioved Mission Plan, P￿Stsylery has re￿nfigured Local Church Review processes, information gathering and reporting methods and the work of cavryillg out visits lo congregalions for Ioc81 church review purpose5 has begun. The first full retK)rt was male to Presbytery in No¥ember 2024. Presbylery knefits from the insight and care of ihree part-lime PasiLYal Advise(s. All Fosts remained filled during the year, and allowed support lo Ministers, Dea-ons aid others wilhin the Presbyleiy Ex)undaries ID be provided on a confidential basis upon requesl. Spilllual Fomiatv)n Adviser, has wntinued to olfer a helpful programffl8 of groLtps, retreats an" other Op￿￿lI￿nI11es wh￿h enable lime and intention to be devoted to enriching inner lrfe. Records of cong ations were inspected at a principal session In March witr follDW up meetings. Administered by the Treasurer and &lministralor and 5UPPOrted by vdunteer inspectors, this gives support 10 orrice LEarers lo pr(Kluce and keep r6Yords lo a good slandaid, which in turn promotes gocd governance and accountability. Congiegalional accounts continue lo be receival 2nd scrutinised by Presbytery as part of the ChU￿h'S Designated Religious Chari slalus and SUPFx)rt Is provided by the Stewardship and Finance committee 8nd, in speeific cases, by the Ac￿untIng Adviser lo enable Congregatior￿ lo fulfil their Iwslee and financial rep)Ib'ro requirements, The amended system of congregational financial contribution lo Ihe natsonal minislry ol the Church conlinueg lo be inlr(MJuced, Presbytery provided a lian5ilion pathway and endeavoured lo addres5 legacy issues Induding the recoveiy of sums due lo Presbytery which been retained by the national agencies as a result of congregational shortlalls. A￿Ended congregational contributions permitted an increase lo the Strategic Spend Fund of some £244k in 2024 vilh an additional rx)lential sum of £80k lo be realised in thè event that lim@ous rep8ymenl of oulslanding conlnbulions under the former scheme are made. The continuing generosity ol congregations who contribute lo the work ol the Church of Scouand is gratefully re￿[ded, with the vasl majority of contributions payable by the year end havirwJ been received. Presbyteiy is largely fund8d through the payment of Presbyiery dues by congregal'ons on a sliding scale according to congregational literalily. All contributions were paid as requesteij and the continuing financial support of congrggaknons to Presbytery's work is deeply appreciated. The complaints system administered by Presbytery ajdressed iwo matters In 2024. Presbytery resources ministry exercised amongst children. families and icun3 people, and which ￿$ coordinated by the Children, Family and Youth Development CcK)rdinaloi. Several conlerenc£s, some ecumenical, were held duiing the year over 35 congregations ¥.'eie >LPPOrted to develop their child￿n, family and youth ministry. A national Messy Church cy)nference was h(6le(i in partnership wlh the presbytery and Youth representation at Ihe General Assembly was encouraged, online resourL%S continue to L£ maje available, and ￿ntact with a range of Chrislian youth and Uniform￿ organisalions is maintained throughDuI the year. in man Glasgow Presbytery Trustees, Report for Ihe year ended 31 December 2024 Presbylery has encouraged and suprK)rted membets of congregations to train and be ￿Cre￿Il￿ as worship leaders. 4 were acC￿d11ed in 2024 bnnging the lolal number of such worship leaders. who are in the main aUt￿rISed lo lead wotship &ross Presbytery. lo 33. No Ordailled Local Ministers were introduc£d lo cwJregabons in Ihis year, though Presbytery is encouraged tD welcome one candidate in Iraining for this ministy- Four students for Ministry ofword and Sacrament continue to besupermsed and encouraged through the Ministry Committee and Presbytery administers Ihe Park Memorial and Morgan bursaries to prowde supporl as appropriate. Slud?nts compleling their fourth plaEment along with ministers from other denominations concluding their Church ol Scoland famili8risation who have teen unabb lo secure a Gharge have t￿en supported in ministry in various settirys across Presbytery. 81Most wholly in presently vacant congregations. This provided both encouraging ministry and oppoilunibes to widen expErien¢E. It is aniKipal&J this provision shall conlinue until 2025, Presbytery provided small grants to enable k)cal Missi(￿ work, 8nd staff held or a￿anged several seminars and meetings lo provide inlomialion on asFects of the Mission Plan pr(￿$ and ils consequen￿$ and to support congregations lo appty for Seeds for Growth funding made availatle by the nalional Church lo develop innovative mission projects. p￿ sbytery continues to work ecumenically wilh other denominations through Ihe Church Leaders Forum 3nd through involvement wilh a number of services and other events. Presbytery is also represented on the Forum of Faiths Ur￿er the auspieÈ8 of Glasgow Council and the Moderator has taken opportunilEs lo engage with leaders of faith Iradilions ￿rosS the city in adition lo participating in civic even& and ecumenical services throughout the year. Presb ler cJn'.ilLI-s I- tro)I'.ho secretary of Glasgow ChUrC￿S Together and is ennched by the full parl ils Secretary plays in in the slaff team. Presbytery CA)nlinues lo support ',hE ¥VOtk of ils four projects - the L(KlgitvJ House MissKJn, Church House, Glasgow Ihe Caring Cily and The Well Mulb-cul￿ra1 Resource Centre . and hears from lime ID lime regarding Iheir worf(. The arlnpr)hi Jilh the Di(Kese ol Hyderabad remains under review and le￿nI eroagemenl with the Bishop. has been encourwJing. The Presbytery Offi￿ st8ff conkn'nue to provide advice and assistance, SUPFOrt and encouragernenl on a daily basis bolh in person in the Offi￿ wemises and by phone and email, wlh speafic advice and infomialion provhled up)n requesl by the Presbytery Clerk. SuptK)rt for Presbylery commillees and full ￿￿ting5 of Presbyiery conb'nues to tE prov*ed, both in person and onlin&. Presbytery papers are published limeously lo enable wnsi evelopmgnls in visuaj presentali nol ro Jials hos continued and the leajership of lor the first parl of Ihe year wit or the second has deepeneo cl cofiieAI ol mulJai respect, developing friendships £nd c-n.ern 10 5upwtt cne another in challenging bmes. This has all been lo Presbytery's benefit in progressing ils work. Presbytery conbnues to support the national work ol the Church ihrough frequent eng￿ement with r￿MMIttee Mem￿15 and staff in many deparlments, All rÉyuests for norninations to $2Ne on national cornmillees which have been ￿ ceived by Presbytery have been met positively. Offers lo accomm(xJate st3ff members worf(ing lemwraiily in Glasgow have (Kcasionally ken taken up. Convenient and effective video conferenTr provision thin the Office has enabled remote attendance al meetings. The Prosbyiery Clerk, cx)nlinues io monilor Presbyleiy s prC￿SseS and develop appropriate responses both as IheIO which should ensure Ihe K)rk caTh continue for several years. Al 31 De￿mber 2024. the charity had a balan￿ in its General Fund of £448,87912023 - £428.1281. The increase is due lo a favourable investment tErformance. Glasgow Presbytery Trustees, Report for the year ended 31 December 2024 The Quinquennial Survey Fund serves to even out the cost of sutveys over a 10-year cyde and the b212n held depends on the ￿1n1 in the cycle. A Covid Emergency Fund was rJealed in June 2020 as a resull of Government reslricb'ons. Initsally sel up lo assist congregations meet the costs ol re-opening aller the first lockdoym il was expanded in December 2020 but, fortunately, there have been few calls on il since then. A Ministry Support Fund was sel up during 20ZJ wilh Ihe Nationa Churth giving funding of £20,000. In addition, the Presbytery holds a number of reslricled funds. as delailed in Note 16, which were crealed under specific lerms and conditions. An Endowment Fund is also held as deta￿ed in Noie 15. Trustees, Responsibilities The Iruslees are reswnsible loi prèparing Ihe Truslees, Annual Report and Ihe financial slalemenls in accordance with applicable law and United Kingdom Accounting Slandards Iuniled Kingdom Generally Aceepied Accounting Practi￿) The law appI￿able lo chanbes in Scotland reqUI￿S the trusl*s lo prepare financial slalemenls for each financial year which give a true and lair view ol the siale of affairs of Ihe charty and of the incorlling resources and application ol [esouT￿$ of the charily IDI that pericxl. In prepariNJ these financial slalements, the Iruslees 8re required lo selecl suitable accounting wlicies and then apply them consistently., observe the methods and principles in Ihe Charities SORP., make judgments and eslimales Ihal are ieasonable and prudÈnt', slate whether applicable ac£ounling slandards have b￿n followed, subject lo any material departures disdosed and explained in the financial slalemenls,. and prepare the financial statements on the going cOr￿[n basis unless il is inappfopriale lo presume that Ihe charity will continue in business. The Iruslees are reswnsible for keeping adequale accounbng recoids that disclose with reasonable accuracy al any litlle the financial position of the charity and enable them lo ensure that the financial slalemenls comply wlh the Charities and Trustee Inveslmenl Iscofiandl Act 2(M)5, Ihe Charities Accovnls Iscollandl Regulations 2006 las amended) and the provisions of the charily's conslitulion. They are also responsible loi safeguarding the assets ol the charity and hence lor taking reasonable steps for the preveniK)n and detection of fraud and other irregularities. This report has been preparÈNJ in acWr{ian￿ with ItE S131emenl of Recommended Pr￿tt￿. Accounting and Reporting by Charities IFRS 1021 leffeclive 1 January 20191 Statement of Disclosure to the Auditor In so far as the Trustees are aware.. there is llo relevant audil information ol which the charity's auditor is unaware,. and the Iruslees have taken all steps Ihal they oughl lo have laken to make themselves aware of any relevant audit information and to establish Ihal the audilor is aware ol that information ro¥ip.fl 4v Ihp Tp.Is+pp8 28 Fehry 2n26 ¢innoA nn I￿01r h&h)If Independent Audltor's Report to the Trustees of Church of Scolland Glasgow Presbytery for the year ended 310ecember 2024 Opinion We have audited the financial statements of Church of Scolland Glasgow Presbytery (the 'charity'l for the year ended 31 st December 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial stalemenls, including a summary of significant accounting F)olicies. The financial reporting framework thal has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in Ihe UK and Republic of Ireland (United Kingdom Generally Accepted Ac￿Unting Practice). In our opinion the financial statements.. give a true and fair view ofthe state of the charity's affairs as at 31st December 2024, and of its income and expenditure, for the year then ended have been properly prepared in accordance wilh Unrted Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006. Basis for opinion We conducted our audit in accordan￿ with International Standards on Auditing (UK) IISAS (UKI} 2nd applicable law. Our resF)onsibilities under those standards are further described in the Auditor's responsibilities for the audit ol the financial stalemenls section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant lo our audit of the financial statements in the UK. including the FRC'S Ethical Standard. and we have fulfi1Sed our other ethical responsibilities in accordance with these requirements. Vve klieve Ihal the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparal'on of the financial slalements is appropriate. Based on the work we have performed. we have not identified any material Un￿rtaInlieS relating to events or conditions that. individually or collectively. may cast significant doubt on the charity's ability lo continue as a going concern for a period of at least ￿e1ve months from when the financial statements are aulhorised for issue. Our responsibilities and the responsibilities of the trusteeswith respect lo going concern are described in the relevanl sections of this report. Other infomlation The other information comprises the infomiation included in the Report and Financial Statements, other than the financial slalemenls and our auditorfs report thereon. The Iruslees are responsible for the other information contained within the Report and Financial Slatemenls. Our opinion on the financial statements does nol cover the other infomation and, except to the extent otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion Ihereon. Our responsibility is to read the other infomiation and, in doing so, wnsider whether the other information is materially inconsistenl wilh the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material tnisslatemenls. we are reqLJired lo determine whether this gwes rise to a material misstatement in the financial statements themselves. If, based on Ihe work we have performed, we conGlude that there is a material misslatement oflhis other information, we are required to report that facl We have nothing lo report in this regard. io Independent Auditor's Report to the Trustees of Church of Scotland Glasgow Presbytery for the year ended 31 December 2024 Matters on which we are required lo report by exception We have nothing to report in respect of the following matters in relalion to which the Charities Accounts (Scotlandl Regulations 2006 requires us to report to you if, in our opinion.. the information given in the financial slatemenls is inconsistent in any material respect with the trustees, report., or proper accounting records have not been kept,. or the financial statements are nol in agreement with the accounting records., or we have not received all the information and explanations we require for our audit. Responsibilities of trustees As explained more fully in the trustees, responsibilities statement set out on page 9, the trustees are responsible for the preparation of Ihe financial statements and for being satisfied that they give a true and fair view, and for such internal conlrol as the trustees determine is necessary to enable the preparation of financial statements that are free from material rnisslalement, whelher due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the Gharily's ability to continue as a going concern, disclosing, as applicable, matters related lo going concern and using the going concem basis of accounting unless the Irustees erther intend to liquidate Ihe charity or to cease operations, or have no realistic allemative but to do so. Auditor'5 responsibilities for the audit of the financial statemonts We have been apF)oinled as auditor under section 44(1 Ilc) of the Charities and Trustee Investment (Scolland) Act 2005 and report in accordance with theAct and relevant regulations made or having effecl thereunder. Our objectives are to obtain reasonable assuranrE about whether the financial statements as a whole are free from material misstatement. whether due to fraud or error. and lo issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assuran￿, bul is not a guarantee that an audit conducted in accordance with ISAS (UK) will always delect a material misstatement when il exists. Misstatements can arise from fraud or error and are considered material if, individually or in Ihe aggregate, they could reasonably be expected lo influence the eGonomic decisions of users taken on the basis of these financial stalements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, lo detect material misstatements in respect of irregularitie5. including fraud_ The specific procedures for this engagement and the extent to which these are capable of detectsng irregularities, including fraud is detailed below.. Extent to which the audit was considered capable of detecling irregularities including fraud We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform aLKlit procedures response to those risks, including obtaining audit evidence that is suffiGient and appropriate to provide a basis for our opinion. In identifying and assessing the risks or material misstatements in respect of irregularities, including fraud and non-complian￿ wilh laws and regulations we considered the following., The nature of the chanly, the environment in which it operates and the control procedures implemented by management and the Irustees." and Our enquiries of management and Irustees aboul theIr￿entification and assessment of the risks of I￿egUla￿"t1e8. Based on our understanding of the charity and the sector in which rt operates, we identified that the principal risks of non-compliance with laws and regulations related lo. but were not limited lo., Regulations and legislation pertinent to the charity's operations." and The charity's constitution. li Independent Auditor's Report to the Trustees of Church of Scotland Glasgow Presbytery for the year ended 31 December 2024 We considered the extent to which non-compliance might have a material impact on the financial statemenls. We also considered those laws and regulations which have a direct impact on th8 preparation of the financial statements. such as the Charities and Trustee Investment {Scolland) Act 2005, and the Charities Accounts (Scotland) Regulations (as amended) 2006. We evaluated management and trustees. incentives and opporlunilies for fraudulent manipulation of the financial statements linc1L￿ing the risk of management override of controls), and detemiined that the principal risks were related to. Posting inappropnale joumal entries Audit response to the risks identrfied; Our procèdures lo respond to the risks identified included the following,. Gaining an understanding of the legal and regulatory fran7ework applicable to th& charity and th6 seGtor in which il oper8les.- Reviewing financial sÈalement disclosu￿S and testing lo supporting documonlation lo assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial sfalements.. Enquiring of managemenl. tmslees and legal advisors conceming actual and potential litigation and claims.. Re8ding minutes of meetings of those charged wilh govemance,. In addressing the risk of fraud as a result of management override of controls, testing the appropriateness of journal entries and other adjustments.. and, evaluating rationale of any significant transactions that are unusual or oulside the noimal course ol operations. Revigw ofjoumals included, but was not limiled to Ihe following areas.. Depreciation, Wages and salaries, Prepayments and other debtors and Olher credito￿. We also communicated relevant identified laws and regulations and potenlial fraud risks to all engagement team members, and remained alert to any indications offraud or non O(ryOMcW￿¢DOO .(DOrN￿*¢0O ¢11 Cr (faS