Registered Charity No: SC007691 CHURCH OF SCOTLAND GLASGOW PRESBYTERY REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
Glasgow Presbytery Reference and Administrative Inforniation Charity Name: Church of Scotland Glasgow Presbylery Principal Otrice and 260 Bath Street 11)erational Address.. Glasgow. G2 4JP Charity Registration Number: SC(X]7691 Trusteès (see pages 2910 31 for fvll list) Rev J Malhieson )deralor (to 17 June 2025} Rev G Mackay )deralor (from 17 June 2025) Rev Dr S G Barclay Presbytery Clerk Rev H McDougall Depule Presbyiery Clerk Business Committee Rev l Taylor Convener Rev B Sinclair Vice Convener 11017 June 2025} Rev C MacDonald Vice Convener (from17 June 20251 Rev K Hendry Community Restonsibility Rev R Henderson Ecumenical Relations & IM (10 17161251 Rev R Forsylhe Ecutneni¢al Relations & IM {from 17161251 Mr J Hamilton ' EducaliM, LeamwvJ atKi Nurture Rev S Love Ministries Rev T Sinclair Mission Plan ImtAementabon Mrc Dunn Mission Plan Rewew Rev Mark McKeown Mission, PioneerirKJ and Planting Rev G M8ckay Nominalions (10 17 June 20251 Rev T Nelson Nominalions (from 17 June 20251 Rev C Rowe Priority Areas Rev D Gray Property Rev Wwilson ' Staffing Rev G Kirkwo(Kl ' Stewardship and FIna[e Rev A Jamieson Superinlendence Ilo 17161251 Rev A Macmillan Superinlendence (from 17161251 Rev J MacGregor World Mission Ito 30141251 Mr G Kelly ' Worfd Mission (from 3014r25} Rev L Digan Worship Ex officio as Convener of Slanding Committee Olflce Bearers.. Rev J mathsOn Rev G Mackay Rev Di S G Baiclay Rev H McDougall Mrs A Whilelaw Auditors: Wbg (Audit} Limf(ed 168 Bath Street, Glasgow, G2 4TP Bankers., Bank of Scotlarn1 54.62 Sauchieh811 Str1 Glasgow, G2 3AH &ewardship & Finance Gom. R Barclay Rev R Baxter (deceased 8131261 Rev C 8eallie Rev J Boag Ilo 31181251 Mr l Johnston (Iiom 17161251 Mr R Palcin Ifrorn 17161251 Mr J Smellie Ifrom17161251 Rev J Teasdale lfrom 1716125) D Thomas Staffing mmIttee Mrs S DickDV Ilo 1716125) Mrs A Fenlon l Johnston Ilo 1716125) Ms J Love Rev M Malcolm Rev J Moody Rev R StuNock Mrs E Yales Moderalor (retired 17 June 2025) )derator {instslled 17 June 20251 Presbytery CÈrk Depute Presbytery Cbrk Treasurer (non Trusleel Sollcitors.. The Church of Scodand Law Departfflenl 121 George Street Edinburgh, EH2 4YN Investment The Church of Scolland Investors Trust Managers 121 George Street Edinburgh, EH2 4YN
Glasgow Presbytery Trustees, Report for the year ended 31 December 2025 The Trustees are pleased lo present their report l(wJether V1h the finanaal staternents oflhe charily lor the year ended 31 December 2025. Office Bearers The Office Bearers serwrtg duiing the year and since the year end are detaId on pe 1. Trustee$ On the direction of the Law Department of the chUh of Scouand. Presbytery has decided that the trItY Trustees comprise all Ministers in the PresbyLery, including tiled Ministers, and a number of Elders drawn from all the congregations in the Presbytery, together wlh DenS occupying a parish apFK)inlmenl or any other post that WOU entitle a Minister of Word and Sacrament lo membership of Presbyiery. The names of the Trustees who were members of the BUS1rSS Commillee. the Slewdrdship & Finance Committee and the Staffing Committee on the dale this retx)rt was approved or in ihe retN)rhng pericKI ale listed in the Relerence and Adminislralive Information section on page 1. A lull Ikst of Tnjslees EarS on pages 2910 31 Structure, Governance and Management Goveming Document The Presbytery is an unincorporated association, administered in accollfan wth IIE Acts and Regulations of the Chvrch of Scotland and ils own Standing Orders. Appoinlmenl of Trustees Each congregation in the Presbyiery is represented by the Minister and one Elder. In addition, Presbytery shall elect one elder in re$cl of eth retired or extra-parochially employed ministei tho is enlilled IL) a seal in Presbytery, and may ebcl a numtAr ol addilK)nal elders not in excess of one.third ol the llumber ol congregations within its bounds. Such ekJeTs shall be chosen from any Kitk Session wrthin the bounds. Ministers and Deacons become Trustees on appointment lo their post wthin the Presbytery and have a righl lo iel8in their seal until IIEY decide lo resign. Elders are appointed annually for Ihe [[1x1 to Ihe end of the folk)wing June and are eligible for re.election. In Telalion to OffKe Bearers, the Modefftlor of the Presbytery of Glasgow is elected by the Presbytery and the Presbytery Clerk and Tleasur are as1)oint after suitable interview. Tmslee InducIn and Training Trustees are asked ID familiarise Ihemselves their duties and resFJ)nsibili1S once appointed. The Presbytery Clerk and Treasurer are also asked lo familiarise themselves wlh Iheir dulles and responsibilities, wilh an overlap period also, if pk)ssible, arranged viih the prevUS hoklers ol these posts. As a reminder,11 PresbW&ry issues a summary of Ihe Gener81 and Specific Duties of Trustees lo all Trustees each year. In addition, each year, the Business Commitlee inclLKles a session giwng guidan to the Slanding Committee Conveners on budgets, Conduct of CommTtiee nEetrigs, dealings vilh Ihe Presbytery Ofke and coThJucl of Presbytery meetings, Vice Conveners are encouraged lo attend the session lo ensure they are also aware of procedures. Trustees are encouraged lo attend appropriale training evenls where these wll lacililale the undertaking of their ro. Organisalional Slructure The Presbytery is chaired by the M(Klerator and meets 7 times a year for ordinary bUs1rSS and at such other limes as is required. 11 degateS areas ol responsibility to a number ol cotnmitlees including the Business Cornmillee whh has a co-Ofdin8tir¥J role. The Presbytery is led by unpaNJ volunteers and we pay tribute lo the many men and women who devole counttess IKKJrs lo the work of the PresberY. Members are asked lo complete a form each year indicabr¥J the skills and exterience they M)ukl be ab to bring lo any cornmiilee on which they would like lo serve which assists the NOMInatn5 Committee ensure approprrdle apwinlmenls.
Glasgow Presbytery Trustees, Report for the year ended 31 December 2025 Re181ed Parties The Church ol Scotland: part of the Hoty, CalholK AFoslo1 Church. k8 the National Church in Scotland, recognised by the Slate bul indendent in spirilual matters. Pay Policy for Key M8nag&ment PersonrEI All key management personnel are Truslees. Only Ihe Presbyiery Cierk aThl his depute receive retlluneration, Their salaries are aJreed bythe Trustees in the light of comparable posts wthin the Cenlfal Offices oflho Church of Scotland. Risk Management The Trustees have a risk rnanagemenl strategy which compnses.. an annual review of the piincipal rtsks and UncertainlS that the charity faces,. the eslablishmenl of pOIleS, SleMS and procedures to mitKJate those risks Kientified in the annual review, and the implementation of procedu$ desvjned lo minimise or mane any tx)lenlial impacl on the charity should those risks materialise. The Trustees consider the key risks lo be a failure lo meet the requireil regulatory standards a k)ss of key persDnnel a bad PR incJeI Risks relaled lo standards for data protec1K, health and safety, saleguarding and financid reporting elc. are managed by ensuring relevant accredilalion Is UP lo date, having robust wIleS atKI proCedUS in place, atKI regulai awareness Irairking for staff arKI meinkrs working in these area5. While the size of Presbytery and the work of the Norninalions Commiltee miluales ainSt the effect ofthe loss of an individual person as regards the rk of Presbytery, the conbnuing diop in the number of ministers increases the number of vacancies in parishes Iwlh resuttanl problems. The Mission, Pioneering and Planting Committee as successor lo the Strategic Planning Committee continues lo further the misSn ol lh& Church IhroL¢gh the work of CongregatnS by the development and s1rateg deployment of ministerial resources and steps have been taken, across Scotland, lo encourage more wple to enter training for the Ministry ¥th the Ministries Committee having respK>nsibilily lor recruitmenl al a Presbytery level. The Church of Scotland has a Media PoIY and a team based in Edinburgh ¥thich advises on media matters. Covid required s1gnrfanI changes in how Presbytery operaled in 2020-21 bul Mere pleased lo able lo report that adaplalions tre possible lo enable it lo funclion salisfaclorily through electronic methods, as opposed lo the traditional face lo face methods. sthen required and Zoom meetings are now a common feature in the life of Presbyiery. Obje¢live$ and Activities The Presbytery ol Glasgow is the largest Presbylery in the county, arKI wrrenlly has1 D9 parishes. 11 involves churches in deprived inner-city areas, the city cenlre, suburbs arxl oullwng towns and villeS. Ils primary funclion is lo exercise a leajership role vknich vill enable and support congregations in their calling lo be the people of God in their own I(Ka1e$. 11 proTYKJles and co-ordinates strategS for mission and service lo Ihe cornmunily., stewards resources (people, buiklings and moneyl,. exercises a ministry of encouragement, superwsion and pastoral suptort of congreg8lDns and personnel,. prornoles a deeper fellDwship within Presbytery with other bcal churches and in the vK)rkl church. devek)ps [sItIve links vilh IC31 authorities and other bciios and Iransacls all necessary business ol a Courl of Ihe Church.
Glasgow Presbytery Trustees, Report for the year ended 31 December 2025 A full lisl of the Presbyterls committees and their remits together vthh delails of all the congregab'jns can be found on the Presbytèry's website Grant Making Policy Presbytery supports Faith in Community Scolland, in its yrk wlh Churth ol Scotland congregations wlhin the bounds, and Glasgow Churches Together. The Evangelism Fund makes grants available lo congregatK)ns Yilhin tounds lovrards the cost of mission work and grants are also made lo diwnity students from two Bursary FutKls, fuilher detsils of which are included in Note 6 and161o the financial slalemenls and the Chuich of Scodand Year Book. The Emergency Fund, Cated in June 2020, has also given grants ID many corKJregalions since then lo assist with meeliro costs arising fiom requirements re operaling in churches. Achievements and Perfomian¢e Mission Plan Implementation.. Progress Amid Complexity Presbytery has provided strategic oversuhl and leadership Ihroughoul 202510 support local colregatIonS in their mission work, focusing on oulfeach, resource deployment and govemance. The piimary chaInge has ¢onlinued lo be implementing the Mission Plan18pproved in Juty 2023 ar reviewed most recently in November 20251, with approxile$Y one-quarter of necessary adjustments complet5 by y&ar-end, This represents significant progress in whal has proven to a complex undertaking. Work continues rosS numerous dusters of congregations lo enable further adjustrnenls in the Coming period. Following completion of the first slalulory review ol the Mission Plan in November 2024, Presbytery has established robust processes lo enable oThJoiThJ feview as required by the Act and subsequent Assernbly decisions. The Strategy OffKer, Shona Mkay. has provided invaluable SUFPOrt in this critical area. Adjustments and New Beginnings The year witnessed substantial dedication from Presbytery memkrs, commitlee members, and staff supporting congregations thrOh lstment chalbrvJes. Ten adjustments ofvaryro types were completed during 2025, includiw.. Unions.. Calhcart Old with Cathcart Trinity lorming Cathcart Church of Scolland., Knightswood Anniesland Trinity wlh Sl Dawd's Knighlsth.. Kelwnbridge valh Wellingion forming Kelvin Wesl Church of Scolland,. Callon Parkhead Imth Gallowgale forming Calton Old Parish Church,, Hillinglon Park wlh Sl Chrislopherfs Prieslhill & Nitshill fomiirvJ Hillinglon Park and Priesthill Trinity. Linkages.. Garthamlock, RUchae and Craueml wth Slepps., me[rea 1th Giffnock Oich2rdhill', Callon with Gorbals., St George's Tion wlh Sl Rollox, Jordanhill *ilh Blawarthill wth Sl Columba Gaelic., and Cumbernauld Ab(onhill Iwth CondoTral (August 20251. Each adjustment represents mnlhs of ca(eful negotiaknn and pastal sensilivrty, frequently guided by Presbyiery slafl the Congregational Facili18lor, Rev Hilary Mctbugall, Ihe Vacanl Charge Enabler, Paul Calhcart DCS and the Strategy 0fer. Presbytery has responded positively lo all requests from clusters lo provide specialised supwrt foi a buiklings, ralK)nalisatiDn proposals. dem(Strating the collaborative approach being deVelod. Building Rationalisalion and Property Decisions Presbyterls commillee structure proven effecttve in enabling dectsion-making around Plan IMpment2.0n. Significant property decisions included aulhorisation l(K disposal of buik1ings al Cathcart Old, Knighlswood St Margaret's, Balshagr8y Victoria Park, lfj'kjrum. aThJ Gairbraid, among othe.
Glasgow Presbytery Trustees, Report for the year ended 31 December 2025 The ProFerty Committee, suptX)rted by Buikling Offir Mike Dinnes, has provtijed essential professional guidance through these ChaInging decisions. New Ihresholds were establLshed for building works appTovals 1£50,QX)O for Category A buildings, £20,IX¥J for Category 8}, balancitvJ approtwiale oVersh1 with o)ngregational aulDnomy. Ministry and Ministerial Transitions Five Ministe were inducted or introduced lo charges in 2025.. Rev Dav McKee lo Casllemilk linked wlh Carmunnock, Rev Alastair Duncan to Sl Geoige's Tron linked Sl Rollox as ParEh Minisl&r within a Team Ministry, Rev Rev Jillian Slorrie to Nelherlee Slamperfand, Rev Bruce Sinckir lo the linked charge of Jordanhill with Blawarthill wrfth Sl Columba G&1, and Rev James Gem11 lo cumbernaU Trinity Three ministers were introduced lo interim ministries.. Rev Hanneke Marshall al KnighlswDod AnnieslaThJ Trinity (March), and Rev David Dennisloun and Rev Hilary tI)Ugall al CamtKJsI8g. Seven ministers demilled charges during the year arKI several new aptM)inlments ol Ministy Devek)prnenl Staff IMDSI induded rkerS for carwadr and Pollokshaws, Baill)eslon Mure menrial linked lIh Baillieslon Sl Andrews, and Sl James, Pollok, Dr Marie Ccx)ke's pasloral suptK)rt lo MDS slaff, direct line managemenl, and training provision has been highly effecb've across Presbwery and the Church. Va¢an¢y Management.. A Growing Challengè The reslriclion on calling ministers only lo charges confotming to the Mission Plan resulted in 46 charges from 107 congregations being vacant al year*nd-a slight itKrease over 2024 and represenliNJ a SnifICant pastoral challenge. Each vacant congregation is suppk)rted by an Inlerim Moderalor, generally a minister semng in another paiish though the valued service of olhei members of PfeSbery ag Interim Moderators is gralelully acknowledged. The Vacant Charge Enabkr conclude(I his vital w)rk enabliThJ vacant COregatiOnS lo assess their situation in light of the approved Missi)n Plan and prepare for fulures that often invdve adju51menl and the difficult task of relirwuishing beloved tIlding5. His appointment as Peripatetic Missions w0er in June created a new resource for supporting missional initiatives across Presbytery. Innovation in Mission- Seeds for GroW(h New forms of ministry and expressions of worship and Serv are emerging, pritKipally through the Mission, Pioneering and Planting Committee and supported by the former PioneerirHJ and Planting CoDrdinalor, Heather Thorp who served until July, and now by Dr Isaac Um Wds appointed in December and whose contribution is anlicipaled with enlhusiasm. Several successtul COnfereres4rludl MissK)n Possible 3 and the Recharge Plus inlergenerati)nal ministry conference larranged by the InlergeneratK)nal Worker arK1 altracling ovef 6Ql participanlsl have enabled the sharing of ideas and enthusiasm. The Seeds for Groth funding has calalysed several wlentially signfficant missional endeavours across Piesbylery, including.. Circle Church al Maryhill Parish Church1£99,OCK) Level 3 award) New Creations Project al Kirkinlilkjch St Columba's Hillhead (Level 3 awafdl Black Door Shop al Giffnock Orchardhill {£60,0 award) Various Level1 awatds lo congregations including shaands Trinity and Govan and Linthouse The Evangelism Fund supported numeTOUS inilialives wlh grants lotalling several Ihousand pounds lo congregations including P£rtick Widoria Park, Sandyhills, Bartanark Greytn'ars, Crofttool, and Moodiesburn.
Glasgow Presbytery Trustees, Report for the year ended 31 December 2025 Local Church Revlew. New Approaches Following the approval of Mission Plan, and in light of the decrsK)n of the Genetal Assembly, Piesbytery is reconfiguring Local Church Review processes by developing new inforrnalion-gathering and reporting methods leading to congregational Action Plan5. Visits lo congregalN)ns lo c(mlUde Local Church Reviews already started have continued. Reviews were completed for mcmlesbuM, Ibrox, Busby, Camwadric, Nelherlee and Slamperland, Maryhill Ruchill, Fleminglon HallsKle, Queen's Park Govanhill incoiporaling John Ross Memoiial Local Mission Church foi Deaf People, Croftfoot and also Cambuslang. Go¥emancè and Oversight Presbytery provKled the required Safeguaiding training and ensured stsff and ministers are members of the Church Protection of Vulnerable Groups scheme pr lo induclK>n or the commencemenl of employment. Pr2Sbery staff, 21 the request of the national Safeguarding servK?, undertook the demanding task of scrutinizing congregabonal Safeguarding registers lo remove names in8pproprialely retained and completed this within imposed lime limits with assistance from Presbylery Saleguarding Trainers. Saleguarding Sunday awareness campaigns were promoted, wlh particular emphasis on Ihe Vernber event. Records of congregations Kere insFECted al principal sessK>ns in Maich aNt August, wlh follow-up meetings administered by Treasurer Alison Whitelaw and adminislralor Audrey Kdly, and supported by volunteer inspectors, This process promotes go1 governar and %countsbilily by supportiThJ office-bearers in maintaining records to appropriate stsndards. Congregational accounts continue lo be received and scrutin1z by Presbylery as part of the Church's Designated Religious Charity slalus. Support is provKled by the Stewardship and Finance Commillee and, in specific cases, by Accounting Adviser Krislina Bowie lo enable congregations to fvlfil their trustee and financial reporting requiiemenls, However, concems emerged during the year th several congregations failing to submil accounts lo OSCR in timely fashion and some submilling Ount$ vithoul required Piesbytery approval-and, in a few cases, conliary lo attestoi advice. The amended system of congregational financial conlribulvjn IGiMtYJ to Growl continued its rollout in 2025. Presbytery provided a transilic)n pathwdy arxl addre&sed legacy issues including re(x)very ol sums due lo Presbytery Ihal had been retained by nation81 agencw as a result of (J)ngregalional SIrIfallS. An Overture concerning the Congiegalh)nal ConlribulK>ns Giviru lo Grow Regulatn$ was drafted with a viewlo presentation al the General Assembly and was accepted by the Committee on OverbJres and Cases. The continuing generosity of congiegatKtns conlribuling to the [k ol Ihe Church ol Scotland is gratefully recorded, wlh the vast majority of contriblon5 payab by year end havNig been received. However, concerns were noted that eight congregations made no contnbulions by September, and several required VarialnS lo payment schedules. New legislation taking effect from 1 Januaiy 2026 IludeS Stroer consequences for non-compliance, potentially resulting in de¢laraltons of insolvency, SeVerae of pastoral b'es, or mandatory re]justMen1. Presbytery coniinues lo be funded Ihiough Pre5byiery dues paid by ngregat)nS on a sliding sca. All contributions were paid as requested, and the continuirKJ financial supportof congregations lo P(esbyteiy's work is deeply appreciated. Children, Families and Young People Ministry amongst children, families and young people, coordinated by Chiklren, Famity and Youth Development Coordinator Karen Wallace (whose role was redesKJnaled as Intergeneral)nal Worker in June 20251, supported over 35 congregations in developing their ministry. Several conferences, some ecumenical, were held during the year. The Youth Project Grant Fund distributed awards lo congregalions iluding Sandyhills, Abronhi11, Fleminglon Hallside and Cambuslang, 84th Glasgow Girls, Bngade, Baillieslon Mure Memorial, Kirkinlilloch Churches, Carnlyre and Cranhill, Shells1On New. and Croftfoot.
Glasgow Presbytery Trustees, Report for the year ended 31 December 2025 A national Messy Church conference was hosted in partnership th Presbytery, Youth representation al the General Assembly was encouraged, online resi)uices were made available, and cont1 was maintained with Chrtslian youth and unifornd organizalK)ns throughout the year. The GL4sgow BB Sledfasl Association's work ds aCknDedged, including discussions wth GlagJgwDistficl Council lo housea permanent dL8play Df archive material within the city. Worship Leadershlp and Tralnlng PresbyLeiy encouraged and supported members of congregalK)ns lo train arKI be Credited as worship leaders. New £c¢redilalions and renewals in 2025 brought the total number of authorEed worship leaders ID a significant Mprnent able lo ad wotship across P(esbylery. Ministerial Support and Deyelopmenl Three parl-lime Pastoial Adwsets prowded confKlenb'al suptx)rt lo Minislers, Deacons, and others within Presbytery boundaries upon request. The Spiritual F0mialn Adse[, Rev Ruth Forsythe, continued offering programs ol groups, relreals. and opw)rtunrties lor enrhIng inner life, whiLsl an ecumenical day of reflection and encouragement focusing on clergy spiritual and mental ElIbe1j led by Fr Gerard Fieldhouse-Byrne in February was initiated by Church aders. Four candidates lor Mintslry ol Word and Sacrament wete nominated for training while three candidales in training We placed outside Presbytery bounds. New Fotmalion Pathets were appointed and Study Leave was approved for several mirbislers IhrDughoul the year. Piesbytery offered assistance in meeting ¥M)rship needs Ihrough the PultNI SupplyAgenl David Nicholson DCS and continued lo administer the Park Memorial and gan bursaries to prowde support lo sludenls. Priority Areas and Social Actton A significant developmenl was Ihe estsblishment of the Priority Areas Committee vith Rev Chriglopher Rowe as con¥Ener, Presbytery affirmed that prK)rity forlhe twresl and most marginalised is the gospel imperative ol the whole Presbytery. not just congregations serving in the tx>oresl places. A vision was adopted,, to enable churches lo exist in solidarity wlh Ihe Foorest in Glasgow, so that all can experience the gospel in a way they can understand and relate lo, supp)rted by seven ¢ore values and principles The CommunfLy Responsibility Committee promoled CrossReach Sunday, Sixteen Days of Activism against gender-based violence, Breaking Bread events Ihekl in Drurnchapel Sl AtNlrevls and Yoker, Cajder, and Busby wilh plans for other zones), and engagement wlh t1 F(N)d Train Proierl. The committee responded lo East Dunbartonshire Council's consullalion on gambling InSIftg princwes arKI raised awareness of the Comwrlweallh Games Glasgow 2026, encouraging Congregatn$ to consider HEkoming alhleles and visitors. Ecurnenical and Inlerfaith Relations Presbytery continued ecumenical wtjrk through the Church Lealers Forufft a1 involvemenl in numerous services and events. The Mc(lerator engaged with leaders of faith tradi1nS across the city and partipated in civK events and ecMenal SeeS Ihroughoul Ihe year. Glasgow Churches Togelher events included a pikJrimage from Culross lo Glasgow in Sepiembei and a Pause for Hope Service al United Free Church, Croftfoot in October. The Moderator was authoriled as a svJnalory lo the Glasgow 850 Interfaith Declarab'on, and Presbytery noted the Interfaith Recepb'c)n al the Ctty Chambers hosted by the LoTd Provost. Presbytery continues lo hDsl the secretary of Glasgow Churches Together, Mrs Elspeth Glasgow. en(he$ the staff leam wilh her full participation.
Glasgow Presbytery Trustees, Report for the year ended 31 December 2025 World Mlsslon and Global Engagement The Church of Scouand iemains commtlled lo maintaining wrshippng, Writ$S1n9 and serving Christian congregalions throughout Scotland. knthile also Iking outward globally. Presbytery heard from Mission Partner Rev Muriel Pearson and held a successful 'Holding the Spa2£' event with her. Prayei was encouraged lor areas experiencing extreme Chrish'an persecutn. particulady Nigeria, Sudan, and CotwJo, as WEII as for ongoing situations in Gaza, the Wesl Bank, Isfa81, Palestine, Ukraine, and Russia. Followng 2 motion conceming the orKJoiro tragedy in Gaza brought lo Sep[ernr Presbytery, the Assembly Tnjslees provided a response. and Presbytery urged the Wortd Mission Committee lo consider how Piesbytery might practically engage wlh the silualion in consumalion wtth the Isr1 Palestine Cornmittee. Supwrt was encouraged for Christian Aid (including The GalhenrwJ KI Walk in Apnll, Fair Trade iniliab'ves incILing The Real Easter Egg, the Scottish eible Soaetys Bibks foi Bairns project, Eco CgregatIOn Scotland, and Scollish Faiths AclK)n for Refugees ISFAR). The partnership with Ihe Diocese ol Hyderabaj remains under rewew, wth recent engagement vilh Bishop Rev Kaleem John proving encouraging. Presbytery continues to support four projects.. the Lodging House Mission, Church House, Glasgow the Caring City, and The Well Multi-cultural Resource Cenlre. and hears regularly about their w)rk. Responding to Assembly Remits Presbytery received and remitled to appr(¥Jriate committees several 9gnificanl instructions from the 2025 General Assembly, including.. Working with charges not paying full ministry costs to foster StedrdShlP growih Acting on key findings of the Ministerial Wellbeing Study DevelopiThJ support prccesses foi Ihe stY and Reflection scherne Being more intentional in including p)sls suited to Diaconal Ministy in futu Mission Plans Maintaining links with Guilds Tcoether Groups Complying wih properly inspectn obligations Ensuring compliance with Saleguar(ling law and guidan Presbytery noted the eslablishmenl of a wotking group fewewThJ fUnctal and relational dynamics amongst Trustees. Standing Committees, Presbyteries, congregations, and the Office of the General Assembly, with the Business Commiilee maintaining a watching brief. Proj&cts and Partnerships Presbytery continues to suptK)rt ts four projects and hears regularly aixxrt their wotk. Parinership discussions continue wlh various organizalKJns. Presbytery EkOmed the Guiki's rewrt on aclivilies, particularly engagem1 wlh four projects and partnership viih Malawi and suptbDrt for young wple through LIFT. The Glasgow Close Knit 850 proiecl, coordinated by Pion[ Minister lo the Visual Arts Rev Peter Gardner, prcoressed toward ils exhibition of seven hundred blankets in the BrvJgait, in Kelvin West Church and in the premises Df the Lodging Fbuse MissK)n. SonE of the exhibilh)ns received natKJnal coverwJe and the project conclLKled distribution of blankets lo indivKluals and h)useholds vlb) sought assistance, Staffing and Administration The Staffing Committee conlinued overseeiro all employed by Presbyteryand reviewed practices Induction and re9ular supervision of staff is carried out under the committee's oversight Regular meetings of oifice workers enable coordinalK)n. mutual support, and opportunity for klY shared IrShip. A Respectful Dialogue approach was affirmed, with Moderators and Interim M)deralors instructed lo ensure these standards apply in all conlexls involving Piesbytery staff.
Glasgow Presbytery Trustees, Report for the year ended 31 December 2025 Presbytery office staff conlinue provTding daily advi, assistance. supix)rt, and encouragement both in kErson and by phone and email, with Specif guidan prowded uw)n request by the Pregbyteiy Clerk. Support for commrtlees and full Presbytery meetings continues in person and online. Patkrs are published timeously lo enable considered decision-making, vith devebpments in Msual wesentalK)n of proposals collliTruing thrDughoul the year. A fixed.term Congregational Support Worker role Wds approved to (ntinue congregational facililalM)n during Rev Hilary WDougall's secondment lo inlenm ministry though, sadly. there tre no applicanls for this post. Recruitment proceeded for the MissK)n PKJneering and PlanliThJ Coordinator posilion. Presbyiery acts a5 data conlrolleT aThJ promdes to congregalK)ns regarding data protection iequiremenls while lulfilling ils own obligations. The Business Committee reviewed and uoated data prolects'on policks and privacy nOte5. A Risk Regislerwas ieviewed and approved. Policies on ConNiclof Interest and Data Protection We adopted, wlh a process for compkbro the Register of Interests Ing designed and deployed during the second half of the year. The Presbytery Clerk, Rev Di Grant Barclay, continues monitoring Presbytery's processes and developing responses IhioLJgh intentional and planned review as 11 engagenEnl wlh ColleUe Presbytery Clerks and national bodies. Presbytery office staff pik)led and developed systems foronline collectn of mandatory Iiustee infomiation, wlh members uiged lo use this reportiThJ melh(KJ. Leadership and Govgrnance Leadership ol Presbyiery by Rev Janel MalhEson in the earty parl of year and Rev George Mackay from June has deepened a context of mLJiual respecl, devebpirKJ friendships. and concem to supwrt one 8nolher in challenging limes all lo Presbyterls benefit in pr(yJressing ils rk. Convenient and effective video conference provisKJn within the offe has enabled remote attendance al meetings. Presbytery has responded positively lo all requests for nominations lo serve on national committees and has, lor the first lime since the pandemic, enabl all tx)silions wlhin Psbytery committees lo be filled. Occasional offeis lo accommodale staff members [kIng temporarity in Glasgow have been taken up. Transportatlon and Boundary Changes A significant administrative development was the transportation of Diumchapel Sl th'S to Clyde Presbytery (in June), includiThJ ceding of 0.5 FTE ministyalk)cation, wlh consequenlreiwval of Ihal congregation's minister and members from the Roll and adjustsnenl of lerrtlorial boundaries. Looking Forwdard Against a backdrop of rU¢lfig mèmbership nvmbers and finance, the Church is committed to operaling more effeclively and efficiently lo ensure that il is pl0rIY equipped lo deliver the Good News of Jesus Christ in a dynamic and sustainable way. Presbwery continues supporting present PtKeS while encouragIr radical thinking lo reconfigure ministry for mission Ihroughoul the Piesbytrery. The intention iemains tar.. to support all congregations lo be people of the Way of Christ, partIpating fully in God's mission in Glasgow and beyond. While challenges are subslanbal-including slow progress on some Mission Plan implemonlalions, prolonged vacarKies, financial preres, and the cOmpxity of building disposals-there are also signs of hotE'. innovative mission projects. deellIng partnership5, renewed commitment to Priofily aa$, and CongregatnS findiro new ways lo serve their communities and share Ihe gospel. The year 2025 has been one of trdnsilion, negotiation, and gradual transfomialion-difficull work undertaken faithfully by many hands, all direcled toward equippiThJ the Church lor sustainable, effective rnission in the years ahead.
Glasgow Presbytery Trustees, Report for the year ended 31 December 2025 Financial Review The results for the year are Shown in the Statement of Financial Act[tieS on PaJe 16. Overall, Ihere was 8 nel increase in funds li.e. a surplus) of £81,856 for Ihe year ended 31 Decernber 202512024.. £339,715}, The movements can be explained as lollovts.. 2025 2024 Budget IdefKilllsurplus Overspend on saLqries Reduction in Strategic Spending Iransfei Underspend on Committee expenses Investment income- difference compared wlh budget Nel savings on other norrnal running costsfincon Quinquennial Survey- difference between costs and 10-year average fvndirg Strategic Spending - difference between funding and actual spend Depreciation charge re Church House Other movements on Reslricled Funds Gain in Ihe maikel value ol investments 12,395} 12621 (32,9931 8,940 31.989 17.049 15,355 39,994 114,2051 111,9861 30,370 2,952 11,2261 138,9891 9,191 19,521 13,135 13,691 303,250 114,2051 13,0131 33,4Q8 Tolal inc8$9 in Funds 81,856 339,715 The in¢re8se comprised movements in the various tyS of fur5. as shown in notes15 trj 17 Of.. 2025 2024 Endowment Funds Restricted Funds Unreslricled Funds 9,495 (18,194} 9D,555 10,444 18,421) 337,692 Total irFcrease in Funds as per SOFA (Page 16) 81,856 339,715 Principal Funding Sources The principal fundirrfJ is from an annual levy on congregaiKins wthin the Presbytery based on their ability lo pay calculated Irom information received from the Church of Scotland's Stewardship and Finance Department. The principal expenditure has been on staff and other expenses lo enable the Presbyiery Ic) carry out ils sUtErvisory and adminislralive fvnclions together with giants and other supt)ort for its charitable acliwlies. Inveslmenl Policy Under the wwers given by the Church of Scottand (Properties and Invesknenls) OrdeT Confirmation Act 1994, the Presbytery is permFtted lo invest in the Church of ScollaThJ Investors Trust. Currently the Presbytery only has holdings in the Growth Fund This fund very largety equily-based aNI is intended for IDng-lerm investment. The fund is operated on a unilised basis and aims lo provide capital growth. Units can be purchased or sold monthly. Income is distributed gross In May aThJ Novembei. T1 Fund was professionally managed by Newlon Inveslrnenl Management Limited, based in London from 20[ unth'l 2025 when il was mved lo a combination of Wellinglon Management and M&G, The largei p)rtKJn of the fund wll be managed by Wellingion through their Global Stewards strategy which makes long-lemi investments in and ertgages actively with high quality businesses,, M&G provides a sustainable Cfedil lund which complernenls the Wellinglon fund, offering go long- term absolute relurns and additnal income. 11 is believed Ihat the combination ollhese man&Jers will meet investors, requirements of gro¥Mh in capita5 value and a distribution of income each year. io
Glasgow Presbytery Trustees, Report for the year ended 31 December 2025 Represenlaliv&s ol the COSIT Iruslees continue lo paiticipale in the Ethical Oversight Commillee lch was established by the 2023 Geneial Assembly wlh a view lo defining and making public the Church's investment values. Reports from this Committee wll be presented al lulure Genera Assemblies. The yield on the Church of ScollaThJ Investors Trust Gro Fund units was 2.04%12024- 2.21%), The market value of the units rose during the year from £6.38 to £6.88 {Pre al end of 2023- £5.83). Reseryes Policy The Trustees have examined the requirement to maintain free reserves and have concluded that the most appropriale level of reserves for the ¢hallty lo h)Id is tIlEen 6 and 12 rnDnlhs of operational expenditure. Based on the current level ol expenditure this wjuld anTh)unl lo between £140,OOD and £280,0ts0 exclusive of designated funds. How&ver, in 2015, the Presbytery decided lo exlend ils support lo local congregations in respect of fIn¢131 management, Ic)cal church rewews, property magement, youth work and a spiritual dilectn programme for ministries al a cost of ciica £1(K).0 per annum. This has Iradilionally been accounted for in the Strategic SperKiing Fund, fvnded through use of the Presbytery's Minisliies and Mission allowance bul this method ol funding ceased al 31 December 2023. As a result of the cessation, Presbylery look steps lo maximise the balance available iesulling in a balance of £610,040 at theend of 2024. During 2025 we received core funding Df £129.tKJO which has been albxated lo the fund ar mel (fjsts of £89,005 which left a balance of £650,035 which should ensum the w)rk can conbnue for several years. Al 31 Oe¢ember 2025, the charity had a balance in ils General Fund of £484,08412024 . £448,879) The increase is due lo a favouiable investment performance. The Quinquennial Survey Fund serves lo even out the cost of surveys ovei a 10-year cycle a1 the b81ance held depends on the poinl in the cycle. A Covid Emergency Fund was created in June 2020 as a result of Govemmenl reslriclions. Inilialty set LJP to assist CongregatnS meet the costs of lePenIng aftei the rst lockdo il was expanded in December 2020 but, fortunately, there have been few calls on it since Ihen. A Ministry Support Fund was sel up during 2023 with National Church giving funding of £20,OCI). In addition, the Piesbytery holds a numbei of StrICted fvnds. as detailed in Nole16, whh were created under Specif terms and conditnS. An Endowment Fund is also held as del8iled in Nole15. Trustees, Responsibilities The Iruslees are reswnsible for preparing the Trustees. Annual Report and the financial slalemenls in accordance with applicab law arKI United KirKJdom Accourbling Siandards (United Kingdom Generally Accepled Accounting Pr2cts'cel. The law applicable to chailties in Scotland requiies the truslees lo preparefinancial sl8lernenls foreach financial year which give a true and fair wew of the slate ol affairs of the charity and of the incoming resources and application ol iesources of the charily lor that rK)d. In preparing these financial statements, the trustees are required lo.. select suitable accounting p)IKies and then apply them consistenuy., observe the methods arKI priwples in the charitS SORP,. make judgtnents al estimates that are reasonable and prudent,. slate whelherapplicable accounting standards have been foll)w&d, subject lo any material departures disclosed and explained in the financial slalemenls.. and prere the financial statements on the going concem basis unkn rt is inappropiiale to presume that the charily will conlinue in business. li
Glasgow Presbytery Trustees, Report for the year ended 31 December 2025 The Iruslees are responsib for keeping proper cOunting records Ihat disclose with reasonable aCcuY al any time the financial wsilion of the charityand enable them to ensure that the financial statements comply wilh the Charib'es and Trustee Investment (Scollandl Act 25. the CharitiesAccounls (Scollandl Regulations 2006 las amended) and the prowsions of the charitls Conslitulion. They are also responsib lor safeguarding Ihe assets of the Charity and hence for laking reasonab steps for the preventi)n and detection of fraud and other iriegularilies, The Iruslees are [esponsib for the Maintenan and integrity of Ihe charity and financial infomiation on the charity's website. Legislation in the United Kingdom goveming the preparalKin and dissemination of financial slalemenls may differ from lSIation in other jurisdictKJns. This report has been prepaied in a¢wrdance Yth the SlalemeTrt of Re(K)rnmended Praclice." Accounting and Reporting by Charities IFRS102) (effective 1 January 20191. Statement of Disclosure to the Auditor In so fai as the Trustees are aware.. there is no relevant audil information of the chariV5 auditor is unawaie.. and the trustees havetaken all steps that Iheyoughtlo have taken to make themselves awa of any relevant audit inlomiatson and lo establish that the auditor is aware of that information Approved by the Trustees on 17 March 2026 and sjgned on IFEir iEhalf Name.. Rev {Moderalorl Name.. Rev l TaOr IBLFsiness Convefftr) 12
Independent Audltor's Report to the Trustees of Church of Scotland Glasgow Presbytery for the year ended 31 December 2025 Oplnlon We have audited the financial statements of Church of Scotland Glasgow Presbytery (the 'charity') for the year ended 31 st December 2025 which comprise the Slalemenl of Financial Activities, the Balan Sheet, the Statement of Cash Flows and notes lo the financial statement5, including a summary of significant accounting policies. The financial reporting framework Ihat has been applied in their preparation is applicable law and United Kingdom Accoufiting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard appIable in the UK and Republic of Ir81and (United Kingdom Generally ApIed Accounting Practice). In our opinion the financial statements.. give a true and fair view of Ihe slate of the charity's affairs as al 31st December 2025, and of its in¢ome and expenditure, for the year then ended have been properly prepared in accordan wlh United Kingdom Generally Accepted Accounting Practice,. and have been prepared in accordance wrth the requirements of the Charities and Trustee Investment (Scolland) Act 2005 and regulation 8 of the Charities Accounts (Scotlandl Regulations 2006. Basss for oplnion We conducled our audit in accordance with Inlemational Standards on Auditing {UK) (ISAS (UK)) and applieable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audtt of the financial statements section of our report. We are independent of the charity in accordance with the ethical requiremenls that are relevant lo our audit of the financial statements in the UK, including the FRC'S Ethical Standaid. and we have fulfilled our other elhical responsibilitres in accordance with these requirefflenls. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relatlng to going concer In auditing the finar)cial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of Ihe financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties 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 twelve months from when the h'nancial statements are authorised for issue. Our responsibilities and the responsibilitS of the trustees with respect to going concern are described in the relevant sections of this report. Other information The other informalion comprises the information included in the Report and Financial Statements, other than the financial statements and our auditor's report thereon. The truslees ale responsible for the other information Our opinion on the financial slalemenls does not cover the other information and. except lo the extent otherwise explicitly stalal in our report. we do not express any form of assurance conclusion theieon. Our responsibility is to read the olher information and, in doing so. consider whether the other information is materially inconsistent with the fi.nancial statements or our knowledge obtained in the course of the audit or otherwise appears lo be materially misstated. If we identsfy such material inconsistencies or apparent material misstatements, we are required to determine whether this gives iise lo a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a malerial misstatenEnt of this other information, we are required lo report that fact. We have nothing to report in this regard. 13
Independent Audltor's Report to the Trustees of Church of Scotland Glasgow Presbytery for the year ended 31 December 2025 Matters on which we are requlred to report by exception We have nothing lo report in respect of the following mattets in relation to which the Charities Accounts (Scotlandl Regulations 2006 requires us to report lo you rf, in our opinion.. the information given in the financial statements is inconsislenl in any material respect with the truslees, report.. or proper accounting records have not been kept," or the financial slalements are not in agreement wtth the accounling records.. or we have not received all the information and explanations we require for our audit. Responsibilities of Irustees As explained more fully in the trustees, Tesponsibiif(ies stalement set out on pages 11 and 12, the Iruslees are responsible for the preparation of the financial slaternenls and for being satisfied that they give a Irue and fair view. and for such internal control as the trustees delermine is necessary to enable the preparation of financial statements Ihat ate free from mateiial misstatement, whether due to fraud or error. In preparing the financial slalements, the truslees are responsible for assessing Ihe charity's ability to continue as a going concern, disclosing, as applicable. mallers related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease OFerations. or have no realistic altemalive but to do so. Auditor's responsibilities for the audit of the flnancial statements We have been appointed as auditor under section 44{1)(c) of the Charities and Trustee Investment (Scotlandl Act 2005 and report in accordance wlh the Act and relevant regulations made or having effect Ihereunder. Our objectives are to obtain reasonable assurance about whether the h"nancial statements as a whole are free from material misstatemenl. whether due lo fraud oi error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a hvJh level of assurance, but is not a guarantee that an audit conducled in accordance with ISAS IUK} will always delecl a material misstatement when it exists. Misstatefflenls can arise from f(aLwJ or error and are considered material rf, individually or in the aggregate, they could reasonabty expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are inslallces of non-compliance with laws and regulations. We design procedures in line with our responsibiltties. outlined above, to detect material misslatemenls in respect of irregularities. including fraud. The specific procedufes for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below.. Extent to which the audit was considered capable of detecting irregularities including fraud We Klentify and assess the risks of material misstatement of the financi81 statements, whether due to fraud or error, and then design and perform audit procedure5 response lo those risks, including ribtaining au(Jit evidence that is sufficient and appropriale Io WOVKle a basis for our opinion. In identifying and assessing the risks or malerial tnisstatements in respect of irregularities, including fraud and non-compliance with laws and regulations we considered the following., The nature of th& charily. the environment in v1hh it operates and Ihe control procediires implemented by management and the Irustees," and Our8nquiries of management and tmslees aboul their Klenlrfration and assessment of the risks of inpgularilies. Based Dn our understanding of the charity and the sector in whh it operates. we idelllified that the principal risks of non-compliance with laws and regulations related lo, bul were not limited lo.. Regulalions and legislation pertinenl to Ihe charitys operalions.. and The charity's conslitutK)n. 14
Independent Audltorfs Report to the Trustees of Church ofscotland Glasgow Presbytery for the year ended 310ecember 2025 We considered the extent to which non-compliance might have a material impacl on the financial statements. We also considered those laws and regulations which have a direct impact on the preparation of the financial statements. such as the Charities and Trustee Investment (Scolland) Act 2(M)5, and the Charities Accounts (Scotland) Regulations las amended) 20(. We evaluated management and trustees. incentives and opportunib.es for fraudulent manipulation of the financial statements (including the rrsk of management overrKle of controls). and determined that the principal risks were related lo.. Posting inappropiiate joumal entries Audit response to the risks identified; Our produreS lo respond lo the risks identtfied included the following,, Gaining an understanding of Ihe legal and ffjgulatory framework appIabl9 to the charity and th8 sector in which it operates.. Reviewing financial slalement disclosures and testing lo supporting docum8ntation to assess compliance with provisions of levant laws and regulations described as having a d1cl effect on the financial statements,- Enquiring of management. twstees and legal advisors GonMing actual and potential litigation and claims,. Reading minutes of me81ings of those charged with governance," In addressing the risk of fr8ud as a sU11 of management oven7.de of contrDls, lesling the appropri8leness of joumal entri8s and otljer adjustments,. and, gvalualing rationale of aiiy significant transactions that are unusual or outside the nomial cOue ol operalions. W8 scrulinised the nominal ledgerlor the follong.. Duplicate journsl entries - Joumals with det8il which included key wonys orphrnses We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members. and remained alert to any indicalions of fraud or non-compliance with laws and regulations throughout the audit. Because of the inherent limitations of an audil, there is a risk that we will not dete all irregularities, including those leading to a materi81 misstatement in the f nancial statements or non-compliance th regulation. This risk increases the more that compliance wth a law or regulation is rerroved from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-comp11an_ The risk is algo greater regarding irregularities occurring due to fraud rather Ihan error. as fraud involves inler)tional concealment, forgery, coIILJsion. omission or misrepresenlalion. A fijrther description of OLJr resF)onsibilities is available on the Financial Reporting Council's website at.. httpS'.Ilvl.frC.Org.ukJaudItorsresponsIb1IItIe$. This description forms part of our auditor's report. Use of our report This report is made solely lo the chaTiIy'5 trustees. as a body, in accordance with Regulation 10 of the Charities AccoLJnls (Scotlandl Regulations 2006. Our audit wotk has been undertaken so that wè might state ID the charity's trustees those mallers we are required to slate lo them in an auditor's report and for no other purpose. To the fullest extent permitted by law. we do llDt accept or assume responsibiltty to anyone other than the charity and the charity s trustees as a body, for our audit work, for this reporl, or for the opinions we have formed. LJU ILI"i)l.. Wbg (Audit) Limiled (Slalulory Audilor) 17 hAarch 2026 768 Bath Slt66t Glasgow G2 4TP Wbg (Audit) Limited is eligible to act as an audttor Se¢l 1212 ofthe CrAnpanies Ad 2CI 15
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Glasgow Presbytery Balance Sheet as at 31 December 2025 2025 2024 Notes Fixed assets Tangible fixed assets Investments 10 11 568,232 417,898 582,437 387,528 986,130 969,965 Current assets Debtors Deposits with Church of ScollaTh Investors Tmsl Cash at bank and in hand 12 267 948,5 363,287 848,500 399,094 1.311,787 1,247,861 Credilors: Amounts falling due thin one year 13 {16,568) (18,3331 Net Cuirent assets 1,295,219 1,229,528 Net assets 2,281,349 2,199,493 Funds Endowment funds Re$tri¢ted funds 15 16 131,051 692,755 121,556 710,949 Unrestricted funds Designated funds General Fund 17 17 973,459 484,084 918.109 448.879 1,457,543 1,366,988 Total funds 2,281,349 2,199,493 Approved by Business Committee on behalf of the Trustees and sgned on tlkir trehalf N8me'. Rev G Mackay Imcxieralor) Dale 17 March 2026 Name.. Rev lan Taylor (Business Convener) 17
Glasgow Presbytery Statement of Cash Flows for the year ended 31 December 2025 Funds 2025 Funds 2024 Cash flows from operating activities.. Nel cash provided by op&ratAru activities (S below) 22.326 386,482 Cash flows from investing actNlties. DivendS, interest and rents fiom inVestnnts 41.867 34,425 Net cash provided by invesling activilEs 41,867 34,425 Change In cash and ¢asl equi¥alent$ in the year Cash and cash equivalents al the beginning of the year 64,193 1,247,594 420,907 826,687 Cash and cash equivalent5 at the end of the year 1,311,787 1,247,594 Reconciliation of net incomel{expenditurel to net cash flow from operating activities Funds 2025 Funds 2024 Net income for the year Adjuslmenls for. Depreciation charges (Gains) on investments Dividends and inleresl from investments Decreaselllncreasel in debtors IncreasellDecreaso) in creditors 81,856 339,715 14,205 130,370) 141,8671 267 11,7651 14,205 133,4081 134.4251 96,688 3,707 Nel cash provided by operating activities 22,326 386,482 Analysis of cash and cash equivalent 2025 2024 Cash in h3nd Deposits wilh Church of Scotland Investors Trust 363,287 948.5txl 399,094 848.500 Total cash and cash equNalents 1,311,787 1,247,594 18
Glasgow Presbytery Notes to the Financial Statements for the year ended 31 December 2025 l. Accounting Policios The principal accounting pOIleS, which have been applied consislenlly in the current arKi preceding year in dealing ilems which are considered malerial to the accounts, are sel out below. Basis of preparation T1 accounts have been piepared under the historal cost (x)nvenb'on, mdifEd to reflect the inclusion ol inveslmenls al m8rket valLJe, arKI in accordance wlh 8pplicable accounting slandards, Accounting aThJ Rewrting by Charities.. Slalemenl ol Recommended Practice applicable lo charibes prepaiing their ounls in accordance wth the Financial Reporting Slandard applicable in the UK and Republ of Ireland IFRS1021 leffeclive1 January 20191. the CharliS and Trustee Investment Iscouandl Act 2005 and the Charities Accounts (Scolland) Regulalions 20C6 las annded). Piesbylery meets the definition of a publ LEnefil enlily uThJei FRS102. The Truslees consider Ihal there are no material uncertaints'es atDul the Presbylerls ability lo continue as 8 going concem. Funds Unrestri¢led Funds afy those exndable in furtheiants of any objective of the Presbytery. De&gn8led Funds are unrestricted funds earmarked by the Trustees lor par1ular purposes. Restricted Futr7ds are subject to restr1)nS imposed by the dorKJr or the lenns of an appeal. Expendable Endowment Funds are Capital funds the Trustees have discielion lo convert the Gapilal into expendab income. Income recognition All income is fecognised then the charity has entitment lo the funds, any performatKe Conditn5 allached lo the ilemlsl of income have been mel. il is probab that income be received and the amount can be measured reliably, Inieiest on funds held on deposrt is included vthen receiwable aThJ the amount can be measured reliably by the charity- this is normalty upon nolificalion of the inleiesl paid or payab by the bank. Dividends are recognis once the diwdend has been de¢larthl and nolificalion has been received ol the diwdend Expenditure recognitton Liabilities are regnised as expenditure as s(K)n as there is a 31 orconslruclive obluatK)n commilling the charity to that expenditure, il is probable that settlemenl 711 required and the amunl of the obligation can be measured reliably. l expendrture is accDunled foi on an ¢JaIS basis. All expenses including suptKJrt costs and governance costs are allocated or apporttoned lo the aFwlicable expenditure headings. Grants payable are paYnIS made to third part in the lurtherance of Ihe Charitab objects of the Presbytery In the case of an uncondilK)nal grant offer this is accrued On the recipient has been nolified of the grant award. The rK>bficali(x) gives the tecipEnt a reasonable expectation that tY will receive the one-year or mulb'.year grant. Grant awards that are subject lo the recipient fulfilling performance conditions a only cred wlEn the recipient has teen notified of the grant and any remaining Unlu1]Ied conditK)n alla¢hirwJ lo Ih31 granl is oLrtSKJe of the control of the Presbytery. The Presbytery is not registered lor VAT and experKliiure Iherelore includes irrecoverable input VAT. 19
Glasgow Presbytery Notes to the Financial Statements for the year ended 31 December 2025 1 Accounting Policies l¢ontinuedl Tangible fixed assets IndivKiual fixed assets costh'ng £5,0(XJ or more are capitalised al [st and are depreciated over their eslimaled useful economic Thves on a slraighl-line basis as follows.. Freehold buikJirvJs 50 years Fixtures, fitti$ aNI Off equipment 4 015 years Operating leases Rentals paid under o)peraling leases are charged lo the statement ol financial aclivilies. The oblualion lo pay future rentals on operating leases is shown by way of a mle to the Accounts, Investments Investments are staled al market value al the balance sheet dale. Unrealised gains and losses represent Ihe difference between the maikel value al the beginning and end of Ihe financial yeai or, if purchased in the yeai, the difference LtWeen cost and market value al the end ol the year. Realised gains and losses represent the difference iElween the proceeds on distK)sal and the market value al the stsrt of the yeai or cost rf purchased in the year. Employee Benefits TtE costs of short-lemi empbyee benefrts are recogniged as a h'abilily and an expense, unless those cosls are required lo be rec(yJnised as part ol the cosl ol slo¢k 01 fixed assets The ¢osl of any unused holKlay enlrfemenl is recognised in the t[11 in whKh the employee's serveS are received. Temiillalion benefts are recognised immedialely as an ense *hen the chairty is demonstrably committed lo terminate the eMploYnnI of an employee 01 lo prowde lemiinalion benefits. Taxation The Presbyiery is rec(NJnis&J as a charity for the purtoses ol applicabie laxalK)n legislation and is IherefDre not subject lo laxalion on ils charilable actiMlie& 2. Key Accounting Estimates and Areas of Judgement In preparing the financial sialetrEnls, the Trusiees are required lo make estimates and assumptions whh affect the reported income, expendrture. assets and liabiliLes. Use of available information and application Df judgment ale inherent in the lormation of estimates, together wlh past experience and ex¢tatIonS of future evenls that are believed to be reasonable U]er1he circurrlslances. Aclu21 results in the lulure could differ from each estimate The Trustees are tISfied that the accounting pol&S are apprnate and applied consislenlly. Key sources of eslimalion have been applied as follows.. Depreciation- The only significantassel vthich is being depreciated r6 Church House, built in 2016, and the Ttuslees believe it is appropfiale to continue wlh the use of a uselul economic life of 50 years. 20
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Cr o >b CL(rs<[0D Glasgow Presbytery Notes to the Financial Statements for the year ended 31 Decernber 2025 7, Staff Costs and Numbers 2025 2024 Salaries and wages Social Security costs Other pension costs Car allowance 188,167 182,$44 10,178 11,561 32,957 31,970 960 232,262 227,035 In addition, Faith Action Piogramme Le&lership Team paKJ the costs olthe Congregational Facililaloi, the Strategy offi[, the MDS Support Officer. the Vacant Charge EnabrI Peripatetic Missions Workei and the Pioneering 8nd Pknling thrdinalor lotalling £154,78612024- £186,322). These are Ministries Development Staff posts thich weie agreed in the Piesbytery Plan wih Ihe empk)yment costs f811ing lo be mel by the Faith Acti Programme Lealership Team. Within the Charity there was no employee whose lolal employee tmefts {ex¢luding employer pension contributions) exceeded £60,OC() in 202412024.. - none). The average numbef of employees during tlE year was10 (2024-10). 8. Trus1885' Remuneration and Related Party Transactions All key rnanaJemenl personnel are Tiuslees. Only the Piesbytery Clerk and the Depute received remuneration.. Cost 2025 Total 2024 Total Depute Clerk Depute Salary Social Secunly costs Pension costs Car Allowance 57,633 7,736 11,527 960 11,758 1.764 1.456 69,391 9,500 12,983 ,228 6,636 11,246 960 11,651 1,721 1,456 67,879 8,357 12,702 960 77,856 14,978 92,834 75,070 14.828 89,898 In additi, Rev R G Buckley reiVed £4,925 (2024 - £4,805) for his services as a Pastoral Care Adviser. The cost of the employee benefits of Rev H LI)Ugall, as Congregatnal Facilrtalor, amounted lo £33,60912024- £45,214) and ofPaul Cathcart, as Vacant Charge Enableil Peripaletic MissKJns Vvorker, afflounled lo £47.64412024 - £45,8791. 7 trustees and 1 related party were reimbursed expenses lolalling £6,479 in respect of norfflal travel and subsislence12024.. 7 and 1- £1,370). Trustee irxlemnity Insuran Df £16312024-£163) was paid during the year. No trustee 01 any person related lo a trustee had any personal interest in any contract or transactn enlefed into by the charity dLfring the year, olherlhan IFK)se disc&)sed aibve. During the year, the Presbytery receNed rm) donations ftom tiuslees12024 - £nil). 23 Glasgow Presbytery Notes to the Financial Statements for the year ended 31 December 2025 9, Pension Costs The Presbytery OFerales a defined conlribulhjn tEnsion schen* in respect of rts employees, The pension charge represents conlribulK)ns due from the Presbytery amounted lo £31,50112024 - £30,514). Al Ihe yeai-eNJ oulslanding conlribulh)ns to personal Fension pkqns lolalled £nil12024- £nil). The Presbytery also contsibules to the Main PensKTrn Fund of the Ministers and Overseas Missionaries Scheme ollhe Church of Scotland in respect of1 {2024-1) ol the Trustees. Oiiginally a defined benefit scheme it was closed to future accrual after 31 Decemter 2013 and a defined contribution scheme opened for semce Ihereafter. Payments during the year atnounted lo £1,456 {2024 - £1,456). No contribtrtDns were outstanding at the end Df the year12024- £nill. No FRS102 disclosures are inclkmjed in these financial slalements as all servKe is post 2013. 10. Tangible Fixed Assets Fixtuies fillings Land and Buildings freehold equipment Total Cost Al l January 2025 Acquisitions Disposals At 31 December 2025 712,282 2,923 715,205 712,282 2,923 7f5,205 Depreciation Al1 January 2025 Charge for the year Eliminated on Disposal Al 31 Dmber2D25 129,845 74,205 2,923 132,768 14,205 144,8SI 2.923 146,973 Net book value Al 31 December 2025 568,232 568,232 Al 31 December 2024 582,437 582,437 The heritable property owned by the Presbytery is held for a number Df hislofical purposes and rKJI for inveslmenl purposes. The cost of pro[rtY al 31 Decembei was.. 2025 2024 Lodging House Mission, Glasgow (eslimaledl IDisponed lo Church of Scotland in19321 Church House Bridgelon Ibuill 2016) 2,000 2,000 710,282 710,282 712,282 712,282 24 Glasgow Presbytery Notes to the Financial Statements for the year ended 31 December 2025 10. Tangible Fixed Assets {contd.I The Lodging HIKJse Mission and the initial Church House were transferred lo Presbytery from the Church of Scotland Ministries Council on 1 January 2008 at net LM)ok value l£nill. Church House i Boden St. was sold lo developefs in 2016 and an adInI sf(e in (heen Mary Sl. purchased from them. A new Church House was constructed Ihereon by Church House, Bridgelon ISCIOI, funded by grants trom the Scottish Govemmenl and the &neral Truslees. Tille lo the new building is held bythe General Trustees for behiK)f of Presbytery and accOrdilY il has been treated as a donated asset, The Lodging House Mission lcharily r. SC0172831 atld Church House, Bridgelon ISCIOI Icharily no. SC0391121 have the right tr) use PrOrtieS in peryRtuity free ofrenl. Both charities are responsible for meeting all fabric aThJ day lo day runnirKJ and mafiagennl $ts. 11. Fixed Asset Investments 2025 2024 Market value Church of Scotland Investors Trusl Growth FuTrJ {Investments lisleil on recognised stock exchanges) 417,898 387,528 Cost 179,462 179,462 Movement in Investments Mark21 value al1 January Nel gainslllossesl on revaluation al 31 December Market value al 31 cember 387,528 30,370 354,120 33,408 417.898 387,528 12. Debtors 2025 2024 Other debtors 267 13, Creditors 2025 2024 Other18xes and Social securty cosls Accruals Other creditors 4,640 11,928 4,235 13,551 547 16,568 18,333 14. Commitments- Operating Leases 2025 2024 Payable within one year Payable between tKrJ and five years 3,586 1,792 3,586 5,378 5,378 8,%4 25 Glasgow Presbytery Notes to the Financial Statements for the year ended 31 December 2025 15. Endowment Funds Bakin at Ga'nllbssl 1 January Incoming Oulgoir on 2025 Resources Resource5 il*SttfEnb Trdnslefs BaLn al 31 Dember 2025 Park Memorial FUTh 121,556 9,495 131,051 Analys of Endowmenl Funds for the Previous Year Balan at l Jgnuary InconMg thlwn9 2024 Resources R&sources Translers Gwlloss} Balan at 31 Dember 2024 Path knlemorial Fund 111,112 10,444 121,556 Purpose of fund& Park knlemorial Fund- Provides bursaries lo benefit divintty slLhJents from the Presbytery. 16. Restricted Funds Balan al GaiVlk)ssl 1 January ItKoming (Xjlgoing on 2025 Resources Resou n¥esbw)ts Translers Balance at 31 Decernr 2025 Park Memorial Revenue Res1[ted Fixed Assets Fund Evangelism Fund Youth Project Fund Morgan Buisary Fund Pioneer Mini8ty Fund 1,929 582,437 104,197 2.719 14,5001 {14.2051 568,232 2,159 12.9621 7,997 12,500} 108,891 {2,500} 2,500 90 5,435 110,5tK)I 3,832 5.078 (6,9151 11,562 8,897 13,399 710.949 15.391 {41,5821 7.997 692,755 Analysis c)f ReslriGled Funds for fhe pvIouS Year Balance al l January Incomirw (Mwng 2024 Resourc8s Rese$ iiv8thHts Ttanslers Gaiftlfloss) Balance 31 December 2Q24 P8rk Alemorial Revenue Restricl&d FixedAssets Fund Evangelism Funé Sunday School AssoClI0n Trusf MDrgan Bursary Fund Pneer Minislry Fund 1,184 596,642 95,040 1,140 6,856 18,508 2, 745 (2.OOOJ (14,205J 2,160 (1.8QOJ 8,797 (1,050) 5,041 (3,000) 716 (5,825) 1,929 582,437 104,197 90 8,897 13,399 119,370 10,662 (27,880) 8, 197 710,949 26 Glasgow Presbytery Notes to the Financial Statements for the year ended 31 December 2025 16. Restricted Funds (continued) Purpose ofFunds Reslncled Fixed Assets Fund- The Fund refkcts the nel book value ollhe Lodging House Mission and Church House Bridgelon properties. (see note 10). EVangelM Fund - The Fund meets the cost of cevlain missK)n work carrred out by the Presbytery including a conlributron to the Sunday School Association Trust. Youlh Project Fund (formety SuTrlay Sclmjol Asswal Tmslj - Fund wrds Otigin8lly sel up lo benefit Sunday Schools in the Piesbytery. It now supp)rts bolh thildren & youth lup to the age 0125 years) projects & groups. Morgan Bursary Fund- The Fund de81s ¥th incow1 received fvorn the Merchants House of Glasgow that is alk)caled annually to divinity 51udents. Pioneer Ministry Fund- The Fund supports a ministry lo the Msual artscommunity in Glasgow. 17. Unrestri¢ted Funds Balan al GavV(lossl 1 January Irwming Outgoing on 2025 Res(xJrces Resources nveslments Ttansfers Balance at 31 Decetnber 2025 Designated General Fixed Assets Fund Quinquennial Survey Fund Strategic Spending Fund Emergency Fund Ministry Support Fund 230,741 50,0(K) 134.6451 610,040 129,OCK) {89,CQ61 51.328 246,096 650,034 57,328 2D,CKMJ General Fund 918,109 179,(KQ 1123,6511 448.879 260,922 1238.5941 12,878 973,458 484,085 1,366,988 439.912 1362,2451 12,878 1,457,543 Analysis of UnreslrKled Funds for the Previous Year 8alan¢e at GaMV(l) l January Incoming Oulgoiftg Dn 2024 Resources Reswrces iive&n* fransfe Balan 81 31 December 2Q24 Designaled General Fix8dAssels Fund Quinquennial Suryey Fund Slralegic Spending Fund Emergency Fun Mirpislry Support Fund 27 T,050 50,CW (36.309) 306, 790 388.995 (85, 745) 57.328 20,(klO 230, T41 610,040 57,328 20, 000 General Fund 601,168 438,995 (122,054) 428,128 242, T90 (236,206J 14,161 918,109 448,879 1,029,2g6 681, 785 (358,260) 14,161 1,366,988 27 Glasgow Presbytery Notes to the Financial Statements for the year ended 31 December 2025 17. Unre$triGled Funds {continued Purpose ofFunds GeneralFixedAssetsFund- hokjs the general assets of Ihe Presbytery Ilhose not held wrthin resliicled fund5). 11 equates lo the nel )0k value of the assets in the Fund. Qulnquennial SuNey FuThJ- provides for the cosl of the quinquennial sutveys required by Act Xll 07 of the General Assembly. Slr31egic Spending Fund- created lo provide exlra paid supwrt k)r congregations in Specif areas approved by Presbytery including financial managemenl, thal church reVws, property management, youth work and a spiritual direcbDn programme for MinistrS. Emergency Fund- initially sel up in June 2020 as the COVKI Emewency Fund lo assist corBJregalions rneel the cleaning Costs of Teopening churC1S aftei thefirst lockdown, fund was expanded lo enable it, on applicabon, lo assist congregalK>ns expenewng particular hatdship. Minislry Support Fund - serves lo suprort corvJregalK)Trs facing specific short-lerm challenges and indivKJual Minislors and Deacons requiri[ support beyond Ihal sutp11 by the national church. 18. Analysis of Nèl Assets between Funds Unreslricled Restricted Endowment Funds Funds Funds Total Tangible fixed assets Investments Debtors Deposits Cash al bank Creditors <1 yeai 568,232 110,039 568,232 130.651 417.898 177.208 945,C(H) 351,903 (16,5681 3,500 10,984 948.500 400 363,287 (1 $,568} 1,457,543 692,755 131,051 2,281,349 Analysis for Previous year Tangible fixed assets Inveslments Debtors Deposits Cash al bank Credilors < l year 582,437 t64,330 102,Q42 267 845,OCQ 375,164 (11, T73) 582,437 121,156 387,528 267 848,500 400 399,094 (18,333) 3,500 23,530 (560) 1,366,988 T10,949 121.556 2,199,493 19. Volunteers In common wlh all congiegalions of the Church of Scouand, the Presbylery benefits from th& contribution made by Volunteers, including Iruslees. th give their lin ar talents wllingly for the benefit of the Chuich. The areas of Presbytery life whh rely on the conlllbulion of volunteers aTe many and varied as can be s*n from the range of Committees that exist and much of the activity would be unable to continue were il not foi the commitment sho. In COrdan the Charities SORP IFRS 1021, the general volunteer bme is not recognised in the Statement of Financial Aclivthes r)or is the Value of expenses waived in the course of such contributions. 28 Glasgow Presbytery Trustees who served between 1 January 2025 and date of signing report Rev Jade Ableitner Rev Norman Afrin Mrs Catherine ArbuGkle Mr David Arbuckle Mrs Elizabeth Ashmole Mr Wilson Bain Mr George Baird Robert Barclay Rev S Grant Barclay Mr Graeme Barrie Rev Rebeccah Bartocho Rev Richard Baxter Rev Catherine Beattie Rev John Bell Mr Robert Belmo Rev David Black Ms Jean Blackmore Miss shel Black%%f>od Rev A Sheila Blount Rev Scott 81yihe Rev James Boag Miss Sheilah Bor¥ Mr Alastair Borthwck Mrs Jean Brannigan Mrs Christina Brownlie Ms Christine Bryden Rev Richard BUceY Mr Garry Burns Mrs Maigarel Burton Rev Gary Caklwell Rev RiGhard Cameron Rev John Campbell Miss thrag Campbell Mr Donald Carmichael Rev Graham Cartlijge Rev Brian Casey Rev lan Calhcart Mr Paul Calhcart Mrs Shona Clark Mr John Comrie Rev Fiona Crawtord Rev Sluarl Craord Rev Alexander Cunningham Rev Malcolm Culhkrtson Rev Peter DavKlge Mrs Elizabeth Dalling Mr John Denney Rev D2VTd Dennislon Rev Jane Dennislon Rev Jean De villrS Rev Laura Digan Mr Robert Dkie Sandra Dickov Rev Adam Dlon Dr Jane DrurnrYN)nd Rev John Drummond Alan Duff Rev Val Duff Rev Alastair tnCan MrAndiew Dunn Mr Chiistopher Dunn Mrs Hia Dunn Ms Louise tnn BrLe Dutning Rev Dawd Easlth Mr Frasei Ells Rev Jeremy Eve Alison Fenton Mr Stephen FferniTh3 Rev Matiin Forresl Alastair Forrester Rev Ruth Forsythe Rev Alexander Fraser Mrs Shona French Rev Neil Galbraiih Ms Kirsly Gallagher Rev lan Gallovray Rev Kaye Gardinei Rev Fiona Ganer Rev Peter Gaidner Rev 'ke Gargrave Rev Dr Tr)ug Gay Rev James Gemmell Rev James Gemmell Jnr Mr Euan Gibb Mr Jim Gibb Mr Jo GIN) Mr James Gibson Mr Nomian Girvan Mr Alexander Glen Mrs Jan &ldie Mrs Hazel Gordon Miss Heather &)uck Dr Helen Gough Mrs Anne Gourfay Ewan Gourtay Mr AlislairGow Alastair Graham Rev Dr DavKI Graham Rev Tara Granados Rev DavKI Gray Mr Robin Gr deceased 1613125 resigned 31110r25 from 31110125 resigned In125 resigned 3113125 from 2018125 resigned 3015125 resigned 3016125 91412510 28110125 Irom 2018125 deceased 81Y26 resigned 11712024 resigned 2119125 from 117r25 resigned 18111125 r&signed 3016125 resigned 3118r25 resigned 3016r25 resgned 3016125 resigned 31112124 resigned12111124 from117125 resigned 21111124 resigned1/25 resigned 31112r25 resigned 1916125 from 117125 fiom 29110125 resigned 31112125 resigned 14110125 iesigned 31112125 29 Glasgow Presbytery Trustees who served between 1 January 2025 and date of signing report Mrs Janel Greenlees Rev Leslie Grieve Mrs Judy Hallinan Mi Jim Hamilton Mrs Karen Hamilton Rev Robbie Hamilton Rev Derek Haley Rev Rulh Halley Rev Prof lan Hazlett Mrs Una Heaney Rev Julie Heaty Rev Roy Henderson Rev Karen Hendry Ms Helen Flepbum Mrs Claire Herbert Mr Leslie Hooper Rev Evelyn Hope Mi David Howard Rev Howard Hijdson Rev Derek Hughes Mr Robin Hutchison Rev Stuart Irvin Rev Audrey Jamieson Mr Raymond Jenkins R&v C lan JohnsDn Rev Bob Johnston Mr lain Johnslon Rev Robert Johnston Rev Liz Johnston Blythe Rev Dr H Martin Johnslone Rev Mark Johnslone Miss Lisa Jolly Rev Joseph Kavanagh Rev Jonathan Keefe Mr George Kelly Mrs Maria Kirk Rev Gardon Kirkwood Rev Thoirslen Koenig Rev Caryl Kyle Mrs Rena Lambie Mrs Michelle Lamont Mr Thotllas Lever Mr Kenneth Lockhart Mr Steve Lwmes Ms Joanna Love Rev Stuart Love Mrs Ailsa MacDonakl Miss Anne MacDonakl Rev Calum Macdonald Ms Kathryn MacDonald Miss Fiona Macdougall Rev Anne MacFadyen Mr Gordon MacFarlane Mr Stuart Ma¢Gill Mr Graham MacGregor Rev John mGregor Rev Kleter Machado Rev Donakl Michael MInneS Rev George Mackay Rev Gothn Mackenzie Rev Charf&s MacKinnon Ms Marion MkInnOn Rev Ev4En Ma¢Lean Rev Murdo MacLean Mrs Lynn M&Lgllan Rev Donahj MacLeod Miss M3rK>n MacLeod Rev Alisdair MacLeod-Mair f(om 31212026 Rev Alasdair Macmillan dss Christille Macmillan Mrs Elizab8lh MacNeill Rev Elaine MacRae Rev Gordon MacRae Rev Mark Malcolm Rev Hanrke Marshall Dr Janel Martin Mr Donnie M8theson Rev Janel Malhieson Rev Stuart Mailhews Mr Isa& VLCleary s Isabel McDemienl Rev RIK)na VLDonald Rev Hilary McDougall Mr Robert McFadane Maryanne Mcllroy Rev lan LklnrEs Fay Trklntyre Rev James ArreW rn1Yre M'ss Elizabeth Mclvor Rev David Mdlee Rev Mat* KeOwn Rev Ekqine McKinnDn Rev David McLachlan Rev T Alastair McLachlan Rev Duncan WLaren Kenneth McLaren Rev Dr J(thn McPake Mr James Mcvean Rev thnica mhelin-sak1mon Very Rev Dr John Miller Mr Dawd 1[ Rev Julie Moody deceased 2111125 Irc)m 117125 resigned 3014125 as from 12r3r26 Tesigned 1816125 resigned 117125 resigned 3016125 resigned 31112121 resigned 3016125 from 21111r2024 iesigned 3016125 resigned 316125 iesigned 2119125 from 3016125 resigned 30111125 from 18111r25 fiom 613125 resigned 516125 resigned 30112125 resigned 3016125 iesigned 3J111125 resigned 3016125 30 Glasgow Presbytery Trustees who seNed between 1 January 2025 and date of signing report Miss Patricia Moran Rev Fiona Moirison Rev Ruth Morrison Mr James lain Muir Mrs Irene Munro Mr Alan Murray Rev Thofflas Nelson Mr David Nicholson Rev Douglas Nicol Dr Garry OslKuTne Rev Stephen A Pacilli Mr Robert Paton Rev Wilma Pearson Rev Derek Peal Rev Tom Pollock Rev John Purves Rev Louis Reddick Rev lain Rehj Mr Evan Rich£rds MrJames Robertson Mrs Lynne Robertson Rev Jeanne Roddik Rev Gillian Rooney Mrs Elizabeth Rosenshine Mr Alasdair Ross Rev Dona Ross Rev Dr Joan Ross Rev Christopher Rowe Ms Ingrid Vicioria Rudebark Mrs Belinda Sanderson Mr John Sharp Mr James Sheppard Rev Robert Silver Rev Edward Simpson Rev Bruce Sinclair Rev Timothy Sindair Rev Aquila SiThqh Mr Peter Siwler Rev David Slaler Mr James Smellie Mrs Diane Smillie Mr David W H Smith Miss Jean Smith Rev John Spencer Rev Norma Slevart Rev Jillian Sloriie Mr Ivar Slrulhers Rev Dr Penny Stuart Mrs Helen Slurrock Rev Prol Roger Slurrock Rev Damd Sulherfand Rev lan Taybr Rev Jane Taor Mrs th)rag TayloT Rev James R Teasda Mrs jani Teasdale Donakl Thomas Rev Andiew Thomson Rev Ben Thorp Mr Willrdrn Traynor Mrs Irene Wdker Dr Linda Watt s Wait Rev Neil Walson Rev C Peler White Rev Dr David While Rev James Whyte Andrew WJkin Rev Ph11$ Wilson Rev Wlli8tn Wilson Mr Phil w(x)dY Ms Helen Wright Mr John Wright Rev Dr Philip Wruht Eleanor Yates Ms Rachel YourAJ Rev Adah Younger resigned 31112125 resigned 1013125 resigned 81812024 resigned 3016125 from 117125 resigned 1312125 iesigned 14110125 from 1811 Ir25 resigned 3016125 resigned 3016125 from 111125 from 117125 deceased 1314125 resigned 316125 from 117r25 resigned11112125 from 117r25 resigned 10111122 deceased 311r25 from 2110125 resigned 2PJ11125 31