ST. MARK’S PARISH CHURCH OF SCOTLAND, GLASGOW
281 Kinfauns Drive, Drumchapel, Glasgow G15 7BD
RECEIPTS AND PAYMENTS ACCOUNTS
FOR 2024
CONGREGATION NO. 160935
SCOTTISH CHARITY NO. SC008954
Reference and Administrative Information
Charity Name: ST. MARK’S PARISH CHURCH OF SCOTLAND, GLASGOW
Charity Registration Number: SC008954
Congregation Reference No: 160935 Contact Address: 195 Maxwell Avenue Bearsden Glasgow G61 1HS
TRUSTEES: PRINCIPAL OFFICE-BEARERS
Minister: Session Clerks: Church Treasurer: Health and Hygiene Coordinator: Safeguarding Coordinator:
ELDERS
INDEPENDENT EXAMINER
BANKERS
Bank of Scotland 42/44 Sylvania Way Clydebank G81 3HF
2
Trustees’ Annual Report Year ended 31 December 2024
Structure, Governance and Management
Governing Document
The Church is administered in accordance a Unitary Constitution
Recruitment and Appointment of Trustees
Members of the Kirk Session are the Charity Trustees. The Kirk Session members are the Elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the kirk session, is elected by the congregation and inducted by Presbytery.
Organisational Structure
The Kirk Session is responsible for the spiritual affairs and general running of the church.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of God’s kingdom throughout the world. As a national church it acknowledges a distinctive call and duty to bring the ordinances of religion to the people of every parish of Scotland through a territorial ministry. It cooperates with other churches in various ecumenical bodies in Scotland and beyond, including being part of the Drumchapel Churches Partnership.
A service of worship is held every Sunday at 11am with a children’s Sunday club.
Young Women’s Group takes place on Mondays .
AA Group meets on Tuesday evenings.
NHS and Orchard Café on Wednesdays .
Knitting Group on Wednesday mornings.
Drumhub and FASS (Family Addiction Support Services) on Thursdays .
Orchard Café on Fridays .
Orchard Café and Parkrun on Saturday mornings.
AA on Saturday evenings.
3
Trustees’ Annual Report (cont) Year ended 31 December 2024
Achievements and Performance
At our morning worship services the attendance averages 20 adults. Music is a mix of traditional and modern accompanied digitally or sometimes by organ/piano.
Sunday Club membership varies from week to week but is between 2 to 11.
Financial Review
9 people donate through the Gift Aid Scheme.
24 members are registered under the WFO Scheme. Our main source of income now is rentals, mainly the NHS.
The Orchard café is open on Saturdays.
Reserves Policy
Any reserves are kept in the Bank Accounts.
4
Trustees, Annual Report Icontl Year ended 31 December 2024 statement of Trustees. Responsibi lities The member5 OF the Kirk 5e55ion must prepare Financial 5tatement5 wh ich g ive 5uFFici ent deta i I to enable an appreciation OF the transacti ons OF the Ihurih during the Financial year. The mpmbers OF the Kirk Session are rpsponsib le For keeping proper accounting records which, on requpst, must reFlpct the Financia I p051tion OF the Ihurch at that time. This must be done to ensure that the Financia I statements comply with the Iharities and Trustee I nvestment1Scotlandl Act 2005, the Iharitie5 Accounts1Scotlandl Regu lation5 2006 las amendedl and the Regulations Anent longregational Finance approved by the General Assembly of the Ihurch of Scotland in 2007. They are a150 responsible For 5aFeguarding the a55ets OF the Ihurch and must take reasonable Steps For the prevention and/or detection OF Fraud and other irregularities. Approved by the Trustees and slgned on thelr behalf, Oate 25.06.25
ST. MARK'5 PAR15H IHURIH OF SIOTLAND, GLASGOW 51008954 Independent Examiner'5 Report to the Tru5tee5 of 5t. Mark's Parish Ihurch OF Scotland, Glasgow I report on the aicounts of the charity for the year ended 31st December 2024which are set out on page5 7 to 12. Respective responsibi lities OF trustees and examiner The charity's trustees are responsi ble For the preparation of the accounts in accordance with the term5 OF the Iharities and Trustee Investment15cotlandl Act 2005 and the Iharities Accounts15cotlandl Regulations 2006 las amendedl. The Iharity tru5teps consider that the audit requirement OF Regulation 10111 Idl Df the Accounts Regu lations does not app ly. It is my respDn5ibi l ity to examine the accounts as requ ired under section 4411 I Icl of the Act and to state whether particular matters have come to my attention. Basls of Independent examiner's statement My examination 15 carried out in accordance with Regulation 11 of the Iharitie5 Aicount51Scotlandl Regulati0115 2006 las amendedl. An examination includes a review OF the accounting records kept by the charity and a compari50n OF thp accounts presentpd with those records. It also includes cons ideration OF any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide al I the evidence that would be required in an audit, and consequently I do not expre55 an audit opinion on the view given by the accounts. Independent examiner's statement In the Course OF my examination, no mattrer has come to my attention. which gives me reasonable cause to believe that in any material respect the requirements: to keep accounti ng record5 in accordance with 5eition 4411 | lal OF the 2005 Act and Regulation 4 OF the 2006 Accounts Regulations las amendedl, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulati on5 la5 amendedl have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding OF the accounts to be reached. Date:
St. Mark's Parish Church of Scotland, Glasgow Receipts and Payments Account Year ended 31 December 2024
| St. Mark's Parish Church of Scotland, Glasgow Receipts and Payments Account Year ended 31 December 2024 |
Church of Scotland, Glasgow ments Account cember 2024 |
|
|---|---|---|
| Receipts Note Donations 3 Legacies Activities for Generating Funds Bank & Deposit interest Investment income Rental of premises NHS rental Grants (Repaid) Other Receipts Assets and investments Sale of fixed assets Sale of investments Total Receipts Payments Costs of generating funds 4 Charitable activities 4 Governance costs 4 Assets and investments 4 Total Payments Excess of Receipts over Payments for the year before transfers Transfers Excess of Receipts over Payments for the year |
Note Donations 3 Legacies Activities for Generating Funds Bank & Deposit interest Investment income Rental of premises NHS rental Grants (Repaid) Other Receipts |
Unrestricted Restricted Endowment Funds Funds Funds Total Total 2024 2024 2024 2024 2023 £ £ £ £ £ 12,048 96 0 12,144 16,639 0 0 75 75 0 0 0 4,230 4,230 6,918 42,100 42,100 0 (9,990) (9,990) 10,540 0 0 0 |
| 48,463 96 0 48,559 34,097 |
||
| Assets and investments | ||
| Sale of fixed assets | 0 0 |
|
| Sale of investments | 0 0 |
|
| 48,463 96 0 48,559 34,097 |
||
140 140 201 55,642 342 55,994 29,826 0 0 0 0 |
||
0 0 0 0 |
||
| 55,792 342 56,134 30,027 |
||
| -7,329 -246 -7,575 4,070 |
||
| 0 0 |
||
| -7,329 -246 -7,5754,070 |
7
Slatemenl OF Balan$ At 31 December 2024 Unrestricted Restricted Endowfflentr Funds Funds Funds Total Total 20Z4 ZQZ4 ZU24 ZOZ4 Dl3 nk&De oslt BJlarKes Bank & deposit balances brnu9ht Forward 9,748 246 9.994 5,924 HoveMEnt ill yEar. Excess ofReieipts over Payments for the year -7,329 -246 -7,575 4,070 Bank & deposltbalancps Caled forward 2,419 2,419 9,994 Investments atmarketvalue A55ets GiftAid Receivable Llabllltles tost oFrepair nDt yet billed The accounts were apprnved by the Klrk Sesslon and Financlal Board on 25.96, 2 For and on behalf of the Kirk Se55ion end Financlél Buard
St. Mark’s Parish Church of Scotland, Glasgow Notes to the Accounts
- Trustee Remuneration and Related Party Transactions During the year one trustee,
, had Council Tax, business phone bills and travel expenses paid
2. Movements in Funds
| 2. Movements in Funds | |
|---|---|
| Unrestricted funds Designated Fabric Fund General Fund Restricted funds Flower Fund Knitting Club Total funds |
At 1 Jan Receipts Payments Transfers At 31 Dec 2024 2024 2024 2024 2024 £ £ £ £ £ 192 110 444 142 0 9,555 48,353 55,348 (142) 2,418 |
| 9,747 48,463 55,792 0 2,418 |
|
| 0 0 0 0 0 246 96 342 0 0 |
|
| 246 96 342 0 0 |
|
| 9,993 48,559 56,134 0 2,418 |
Purposes of Designated Funds
Fabric Fund: The Trustees have set aside funds for the maintenance of the Church property
Purposes of Restricted Funds
Flower Fund: This is a fund to provide flowers for display during services of worship. Knitting Club: This is a fund to maintain a social group interested in knitting.
9
St. Mark’s Parish Church of Scotland, Glasgow Notes forming part of the Accounts for the year ended 31[st] December 2024
| 3. Analysis of Donations 4. Analysis of Payments Costs of generating funds Charitable activities |
WFO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Donations |
Unrestricted Restricted Endowment Funds Funds Funds Total Total 2024 2024 2024 2024 2023 £ £ £ £ 2,263 2,263 3,487 4,810 4,810 7,409 3,001 3,001 3,076 |
|---|---|---|
| Ordinary Offerings (Open Plate) |
1,706 1,706 2,028 |
|
| Other Offerings, Donations etc |
268 96 364 639 |
|
| Investment Managers’ fees | 12,048 96 12,144 16,639 |
|
| Offeringenvelopes | 140 140 201 |
|
| 140 0 0 140 201 |
||
| Ministries & Mission allocation |
2,944 2,944 1,468 |
|
| Presbytery dues | 374 374 168 |
|
| Capital Spend | 1,922 1,922 5,000 |
|
| Minister’s expenses | 3,545 3,545 3,199 |
|
| Council Tax | 2,631 2,631 2,571 |
|
| Pulpit supply | 0 0 150 |
|
| Other staffing costs | 5,366 5,366 4,134 |
|
Fabric repairs & maintenance |
20,986 20,986 4,010 |
|
| Heat and light | 13,130 13,130 4,479 |
|
| Insurance | 2,808 2,808 2,400 |
|
| Church office expenses | 773 773 1,560 |
|
| Other expenses | 1,173 342 1,515 687 |
|
| 55,652 342 55,994 29,826 |
||
| Governance costs | ||
| Independent examiner’s fees | 0 0 0 |
|
| 0 0 0 |
||
| Assets and investments | ||
| Purchase of assets | 0 0 0 |
|
| Purchase of investments | 0 0 0 |
|
| 0 0 0 |
||
| Total | 55,348 342 56,134 30,027 |
|
10
5. Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £31,642 and the maximum stipend (in the fifth and subsequent years) £38,884.
| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| 38,884 | 37,032 | ||
| 6. | Collections for Third Parties | ||
| Lodging House Mission |
109 | 80 | |
| 109 | 80 | ||
| 7 | Orchard Café | ||
| Opening balance brought forward | 1,836 | ||
| Income | 1,472 | ||
| 3,308 | |||
| Expenditure | 1,194 | ||
| Balance | 2,114 | ||
| 8. | Children’s Group | ||
| Opening balance |
881 | ||
| Expenditure | 859 | ||
| Balance | 22 |
In accordance with recent reporting developments, details of the Orchard Café and Children’s Group should now be included as a note within the accounts.
11
APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
No funds are held by the Church of Scotland Trustees on our behalf, but they do hold the title to the Church.
12