2025-08-31-accounts

ST. ANDREW’S SCOTTISH EPISCOPAL CHURCH MILNGAVIE

ANNUAL REPORTS AND ACCOUNTS YEAR ENDED 31 AUGUST 2025

ST ANDREW’S MILNGAVIE

ACCOUNTS 2024-2025

INDEPENDENT EXAMINER’S REPORT TO THE VESTRY OF ST ANDREW’S SCOTTISH EPISCOPAL CHURCH, MILNGAVIE FOR THE YEAR ENDED 31 AUGUST 2025

| report on the accounts of the charity for the year ended 31 August 2025 which are set out in the following pages.

Respective responsibilities of Vestry Members and examiner

The Church’s Vestry members are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and Charities Accounts (Scotland) Regulations 2006. The Church’s members of the Vestry consider that the audit requirements of Regulation 10(1) (d) of the Accounts Regulations do not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of Independent examiner’s statement.

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items of disclosures in the accounts, and seeks explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

in the course of my examination, no matter has come to my attention:

1. which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with Section 44(10(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

   • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

2. have not been met, or

3. to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.

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ST ANDREW’S SCOTTISH EPISCOPAL CHURCH, MILNGAVE

SCOTTISH CHARITY REFERENCE NUMBER: SC 008683

INLAND REVENUE REFERENCE: CR 41077

LEI: 213800EEGQRZQL5JM531

CHARITY TRUSTEES AS OF 31 August 2025

INDEPENDENT EXAMINER

BANKERS

Bank of Scotland 2 Station Road Milngavie, Glasgow G62 8AA

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CHURCH ADDRESSES
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PRINCIPAL OFFICE

ST ANDREW’S MILNGAVIE

ACCOUNTS 2024-2025

SCOTTISH EPISCOPAL CHURCH — DIOCESE OF GLASGOW AND GALLOWAY

CHURCH OF ST ANDREW’S, MILNGAVIE — REPORT AND ACCOUNTS YEAR ENDED 31 AUGUST 2025

In terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006, the Vestry reports to the congregation as follows:

• e The church of St Andrew’s Milngavie is a church of the Scottish Episcopal Church, in full communion with the Anglican Church.

• e St Andrew’s Scottish Episcopal Church is a registered Scottish Charity (SC 008683).

• e The superior authority is the Bishop of Glasgow and Galloway. e The constitution is available for inspection if required. e The Charity Trustees are the members of the Vestry. e Allthe affairs and funds of the church are administered by the Vestry. e Theconstitutionally appointed Officers of the Vestry are the Rector, the Secretary and the Treasurer.

Appointment of Vestry Members

The constituent members are elected for a period of three years. At least one member, the longest serving shall retire at each Annual General Meeting and shall not be eligible for re-election that year. No formal induction programme is in place, but guidance is given to ensure that the Vestry members are familiar with the Church's values, aims and responsibilities as the designated trustees of a charity.

Administrative Structure

It is the duty of the Vestry to manage the temporal affairs of the congregation with responsibility to keep the fabric and property of the church and other buildings in good working order and to look after the finances of the church.

Statement of Risk

The Vestry keeps under review the major risks to which the Church is exposed and has established procedures to mitigate any risks identified. The property insurance includes further safeguards covering Trustee and Indemnity risks. In addition, there is a procedure regularly undertaken in respect of the requirements of PVG (Protection of Vulnerable Groups). All relevant members of the congregation and the Rector have been registered through Disclosure Scotland.

Charitable Objectives and Activities

The Church’s principal activities include public worship in sacrament and prayer, Christian education, charitable work and fund raising for local, national and international needs and social meetings of many community groups of all ages.

Volunteers

The Vestry is grateful for the time freely given by a large number of volunteers without whom many of the activities would be inoperable.

Achievements and performance

The church continues to make its facilities available for use to, and provides worship for, the whole community.

Financial Review — The Trustees report a surplus for the year of £20,843. However, a late tax refund from HMRC of £7,631 was received on 1* October 2025, which was after the end of the 2024-2025 financial year and so was not included in these accounts. For future planning, the actual surplus can be considered to be £28,474.

• Our policy is to maintain sufficient sums in cash deposits to allow for structural repairs identified in the last Quinquennial Survey and by due diligence within the Vestry. These works continue in the planning stage owing to the structural considerations required in actioning the work and the considerable disruption which may be required. The total cost of repairs already instructed for Financial Year 2025-2026 is £74,426.

ST ANDREW’S MILNGAVIE

ACCOUNTS 2024-2025

Congregational pledged giving has increased by £11,265 (+24.8%, compared to 2023-2024), once again due to generally increased giving and to new members of the congregation. The increase in overall surplus in church income of £20,843 is mostly due to donations totalling £15,569. These included £15,289 towards ongoing maintenance and repair work.

• There was also a donation of £12,912 from the former charity “Milngavie Churches Association Friendship House”, which represented all of its remaining bank deposits. This was with the approval of[the][Office][of][ the][Scottish][Charity][Regulator] (OSCR).

St Andrew’s gratefully acknowledges these generous donations.

• Overall expenditure in 2024-2025 has also increased by £13,085 (+21.7% compared to 2023-2024) mostly due to property expenses associated with Quinquennial work, but also to general cost-of-living increases. ;

• Hall income has been maintained over the year, although the hall income reported in the financial report (£14,488) shows an apparent increase. This was partly due to late payment of an invoice for £1,815 after the end of the previous financial year. As in previous years, the weekly schedule for hall use is close to full capacity.

• St Andrew’s has now managed Friendship House Community Café for a full financial year. Excluding the large donation from the former charity, there was a net surplus of £1,560.

• Overall, the church is currently in a good financial condition, with significant assets in ready-access bank accounts and a longer-term investment portfolio. However, as noted above, there will be significant expenditures in the financial year 2025-2026 on the remaining Quinquennial Survey work and other identified work including a new fire safety system.

Outreach

• The community continues to benefit through groups which operate in church property — the church itself, the church hall and the former dwelling house now used as a community café under the name Friendship House. Non-profit groups include Dorcas craft group, East Dunbartonshire Welcomes Refugees, Yogability Scotland, Allander Rotary, Enable Milngavie & Bearsden Branch, Milngavie Week, Milngavie in Bloom, Milngavie Music Club, Alcoholics Anonymous and Cocaine Anonymous. Several other hall user groups promote regular health and wellbeing, music and dance, while single events include concerts, birthday and anniversary parties and seasonal craft workshops.

Reserves

• The Vestry’s established policy with respect to its unrestricted funds and reserves is that, in the event of there being a significant prolonged drop in income, the church will be able to maintain its current level of activities for a reasonable period until either significant economies could be achieved or replacement funding obtained.

Statement of the Vestry Members’ Responsibilities

• The members of the Vestry must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Vestry are responsible for keeping proper accounting records which, on request, must reflect the current financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Vestry Members are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

• Finally, apart from a moral obligation to pay Quota to the Diocese, there are no material transactions with any other connected or associated bodies.

• By Order and on behalf of the Vestry,

ST ANDREW’S MILNGAVIE

ACCOUNTS 2024-2025

ST.ANDREW'S SCOTTISH EPISCOPAL CHURCH, MILNGAVIE RECEIPTS AND PAYMENTS ACCOUNT - YEAR TO 31 AUGUST 2025

	Note	2025		2024
RECEIPTS
Congregational & Voluntary	1	56,601		45,336
Investment Income	Zz	4,806		5,644
Property Revenue - Hall	3	14,488		12,914
Property Revenue - Friendship House	9	17,617		5,476
Bishop's Appeal; Flower Festival/W.Aid		631		378
TOTAL RECEIPTS
			94,143		69,748
PAYMENTS
Provincial and Diocesan quota		5,787		4,984
Clergy Costs	4	31,603		31,583
Property Expenses	5	19,410		4,920
Church Expenses	6	318		319
Administrative Expenses	7	3,703		3,080
Hall Expenses	3	7,144		8,538
Charitable giving	8	1,559		2,492
Bishop's Appeal; Flower Festival/W.Aid		631		378
Friendship House	9	3,145		3,921
TOTAL PAYMENTS			73,300		60,215
negative/surplus percash book			20,843		9,533
STATEMENT OF FUNDS AT 31 AUGUST
Church Funds - General
represented by:-
Current Account Bank of Scotland			64,957	44,114
reconciliation
	31/08/24			44,114
	31/08/25			64,957
Difference to 31 August 2024					20,843
signed by one ortwo trustees
There areno restricted funds.
Investments noted at 10a Interactive Investor			54,686		51,421
Waystone (formerly Epworth)			28,681		28,656
Investments noted at 10bSEC Unit Trust Pool			110,346		101,575
Investment noted at 10c BofS deposits			32,387		30,000
Totalinvestments			226,100		211,652

ST.ANDREW'S SCOTTISH EPISCOPAL CHURCH, MILNGAVIE RECEIPTS AND PAYMENTS ACCOUNT - YEAR TO 31 AUGUST 2025

Notes on accounts to 31 August 2025

			2025		2024
1.Congregational &Voluntary Income
General Collections			1,648		4,095
Pledged and Gift-Aid			34,060		26,905
Tax Recovered			4,701		6,519
Sunday coffee			562		552
Stalls sale			61		135
Diocesan Grant			0		300
Donations			15,569		6,830
Total				56,601		45,336
2. Investment income
Dividends I.1. portfolio	& Epworth		1,465		2,708
SEC Unit trust Pool			3,341		2,936
Total				4,806		5,644
3.Property Revenue -	Hall
INCOME
Lettings			14,429		12,845
Meter			59		69
Total				14,488		12,914
EXPENDITURE
Insurance			639		557
Power			1,319		4,840
British Telecom			1,151		1,067
Maintainance & repairs		incl. PAT	258		1,028
Ignis fire safety			465		100
Boiler			ie)		80
Quinquennial Surveyworks			3;312		866
TOTAL				7,144		8,538
Netsurplus/deficiton		hall		7,344		4,376

ST.ANDREW'S SCOTTISH EPISCOPAL CHURCH, MILNGAVIE RECEIPTS AND PAYMENTS ACCOUNT- YEAR TO 31 AUGUST 2025

	2025		2024
4. Clergy Costs
Stipend	23,284		22,366
HMRC	3,965		3,623
SEC Pension fund	3,972		5,183
British Telecom	186		186
Travel	0		0
Deputising	196		225
Total		31,603		31,583
5. Property Expenses
Insurance	426		557
Repairs and Renewals	5,477		478
Power	660		2,420
Quinquennial surveywork	12,847		866
Garden bench	0		599
Total		19,410		4,920
6. Church Expenses
Altar bread	79		59
Altarwine	0		119
Candles	89		141
Lent group books	150		0
Total		318		319
7. Administrative Expenses
ii fee	144		108
Gift/ reimbursement	227		68
CCLI/RSCM	339		232
Organist	2,743		2,671
Bank charges/TreeFest/Printing/pianotuning	250		0
Total		3,703		3,079
8. Charitable Giving
Simon Community	250
Leprosy Mission	250
Unicef	250
Combat Stress	250
Tear Fund	200
Enable	100
Home Start	200
Bishop's LentAppeal top up to collection	59
Total		1,559		2,492

ST.ANDREW'S SCOTTISH EPISCOPAL CHURCH, MILNGAVIE RECEIPTS AND PAYMENTS ACCOUNT - YEAR TO 31 AUGUST 2025

		2025		2024
9. Friendship House
Property Revenue
Receipts		4,705
Donation*		12,912
* From former charity "Milngavie Churches Association Friendship House"
			17,617	5,476
Expenses
Insurance		639		557
Quinquennial Survey		0		866
Power		1,775		1,246
Repairs & renewals		677		1,252
Charity		54
Total			3,145	3,921
Negative/surpluspercash book			14,472
Surplus minus donation from formercharity			1,560
10a Investments in shares		Market Value	Market Value
Interactive Investors	31/08/2025	54,685		51,421
Waystone	31/08/2025	28,681		28,656
(formerly called Epworth)
10b SEC Unit Trust Pool	31/08/2025	110,346		101,575
10c Investments in cash
Bank ofScotland 32 day notice variable	29/08/2025	32,387		30,000
11 Property Value (notwithin accounts)
	CHURCH	557,017		557,017 CHURCH
	HALL	385,090		385,090 HALL
	F.HOUSE	363,026		363,026F.House

9. Friendship House