## **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
1. 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.**
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