Glasgow: Carniyle and Kenmuir Cornerstone Church of Scotland Receipts and Payments Accounts Year ended 31st December 2025 Congreg4tioD No." 161074 CharAty No: SC(M)8980
Glasgow: Carmyle and Kenmulr Church of Scotland Roforon¢• and Admlnlstratlve Infomatlon Charfty Namg". Glasgow.. Camiyle and Kenmuir Comerstone Church of Scotland Charlty Reglstratlon No". SC008980 Congregatlon Referenc• No: 161074 Contact Address: 53 Wester Road Glasgow G32 9JL Prlnclpal Offlco-bgarer8 Minister. Rev Murdo Maclean B.D., 3 Meryon Road. 0141778 2625 Mr Alan Mills, 53 Wesler Road. 0141778 6538 and Session Clerks Mrs Shona Boyd, 8 Criffell Gardens, 0141573 6683 Mrs Elaln8 Mills, 53 Wester Road, 0141 778 6638 Church Treasurer. Trustees; Klth Sesslon Membern Stephen Boyd. Anne David50n (retired as Elder but continues as Trustee), Ann Gourtay. Janel Greenlees, Willie Hill {decea$ed 191111251. John Jaap, Caroline Mackay, Colin McDonald, Alan Mills. Elaine Mills, Nancy Sinclair. Scott Sullivan Danny Cree Irelired as Elder but continues as Trustee). Congregational Clerk Anne Combe Indopendent Examlnor Kristina Bowie FCCA 18 Ledi Road Glasgow G43 2AJ Bankers Clydesdale Bank 47 Main Street Glasgow G69 6SQ Page I
Glasgow: Camiyle and Kenmulr Comerslono Church of Scolland Trustees, Annual Report Year ondod 31 Decemb•r 2025 Structuro. Govomance and Managoment Governlng Document The Church is administered in accordance with the terms ofthe l)eed of Constitution (Unitary Form). Recruitment and Appolnlmènt ol Trustees Members of the Kirk Session are the charity tTUStees. The Kirk Session members are the elders of the church 8nd are chosen from those members of the church who a 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. Organisatlonal Structure The Kirk Session, which meets six times per year, is responsible for all affairs wtthin the Church under the Unitary constitution. Certain fabric and social event responsibilities are delegated to the Fabric Committee and the Social Committee as appropriate whio repoort back to the session. Objectlves and Activltles The Church of Scotland 18 Trfnitarian In doctrlne. refomed in Iradrtron and Presbyterian In polty. It exists lo glorify God and to work for the advan¢ement of Christ's Kingdom throughout the wodd. As a national Church, it acknowledges a distlnclive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry- It ctroperates with other Churches in various ecumenical bodies in Scotland and beyond. Our cutrent activities include Servlces of YrShIp every Sunday moming at 11am and weekly Bible study and prayer meetings on Wednesday. Boys Brigade and Guide organisalions meet weekty. TLC. Dan classes and Mothers & T¢)ddlers meet regularty. Achl•vem•nts and Perforniance Carmyle and Kenmuir Cornerstone Church has continued to proclalm the gospel throughout 2025 and look forward lo celebrating our second anniversary on 1 February 2026. The Lord has blessed us as we have blended together Iwo congregations into one. Our Session Clerk, Mrs Caroline Mackay, after nearly Ihity years in post decided it was lime to retire. As congregation, we are $0 thankful for Caroline's faf(hful. encouraging and eff8¢live work over the years. We are delighted that she continues to serve as an elder on the Klrk Session. The Klrk Sesslon decided lo split the role of the new Session Clerk befven Mr Alan Mllls and Mrs Shona Boyd. They have already made a huge Impact in the day to day work and witness of the congregation. We have new people attending Sunday worship each week at 11am. This is such an encouragement as we conllnue lo look lo the Lord to see people come lo know Jesus Chrlst as their Lord and Saviour. We also had our first full immersion Baptism, when many gathered at Loch Lomond. As a result of young families joining us. we have been able to establish a Sunday school for the firsl time in around 15 years. The presence of young people has invigorated the whole congregation. We are so grateful for those who hav8 volunteered to lead the Sunday sthool each week. We continue to seek ways of sharing the gospel to the communitres of Carmyle and Mount Vemon. We ran an Alpha Course that proved a blesging to those who attended. We had people join us from Whillawbum Communty church, which was a blessing. Their P8s1or, Chris English continues lo lead our outreach at the local pub, called 'Word al the Woodend.. At this we have a Bible Study and chat as we seek to build bridges with the community. Page 2
Our Easter and Christmas Services were well attended. We introduced a 'Light Service, for those who find Christmas difficult due to the loss of a loved one. This was well received by members and the local community. We also fomied a Cancer Support Group. This has proven to be a great support to those living wilh cancer and their families. We have people attending from other churches as well as people who are nol Christians. We have also hosted a Coffee moming which raised money for Cancer Research. The TLC continue$ to be a blessing to th0$6 who attend the regular meetlngs and outings. We also continue to run the Growng Together project which supplies plants to the people of the parish and beyond. Our Cafe churches have laken place every couple of months where we have heard moving testimonies. We also have Soup and Pudding Services in the18rge hall with a family style worship. A number of Outreach events took place throughout the year The Mid-week Prayer Meeting and Blble Study Is a time of spiritual nourishment. . We have run a variety of studies including 'The Prayer Course, and 'Discipleship Relmagined-. Prayer continues to be al the heart of all we do. As well 8s a Wednesday evening, we meet for prayer on Sunday Mornings before the Service. The réfurbished Vestry has proved a great asset, especially for pastoral meetings and funeral arrangemerrts. We are so grateful for those who have donated and worked hard to make the space so comfortable. We have beneffted from an upgraded sound system in the church and hall. We want to express our thanks to those who made this possible We also installed Wifi and hope lo use this for hybrid mid-week meetings in the winter. as well as the olher benefits it brlngs. The Kirk Session and the Committee of the Kirk Session continue to work hard to help the witness of the church. We are so thankful for all of them. We continue to thank God for his faithfulness to us. Any rforManCe and achievement vffj experience comes from his loving grace and mercy. Financial Roview Income has increased this year mainty due to increased donations from existing and new members which we are very gralefvl for. We have also benefited from increased income from the use of the church prniSes and a grant of £2,000 which is held as restricted fvnds for use by the TLC from the John Laing Trust. Total restricted funds of £2.264 held at the end of 2025 relate lo the flower fund £75, TLC £1,248 and the social fund £941. Expenditure has seen a large decrease as in 2024 there was significant work carried out on the church, with new lighting, signage. refurbishment and painting of the vestry and COTTidors. No major projects were c8rried out in 2025. Giving to Grow decreased by £979 and Presbytery dues decreased by £1,978. We invesled around £4,000 on new sound equipment which has improved the quality of the sound in both the church and the hall. The increase in outreach was mainly for the TLC with funds being taken from the grant received. Many of the other costs have remained relativety unchanged. This means that we report a surplus of £363 for 2025 improving from last years deficit of £32,516. Re$•rrfeg Pollcy The charity trustees have consid8red the reseD4es required and hav8 taken into account the current and future liabilities. It is the Truslee$' policy to hold reserves of approximalety 6 months expenditure induding designated fund$ and fixed asset investments. Al the year end the church held unreslricled funds including investments, of £84,501,of which £375 is designated in the Margaret Fleming Fund. This more than covers the average six month expenditure of £50,000 which exclude$ any one off costs or projects which will be factored in to our available finances. Page 3
statement of Trust•es' R•$ponslbilities The Trustees must prepare financial statements which give sufficient detsil to énable an appreciation of Ihe transa¢lions of the chUh during the financial year. The Trusleeg are responsib18 for keeping proper accounting records which. on request, musl reflect the financial position of the Church al that lime. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment {Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 las amended) and the Regulations Anent Congregattonal Finance 8pproved by the General Assembly of the Church of Scotland in 2016. They are also responsible for safeguarding the assets of the Church and must lake reasonable sleps for the prevention andlor detection of fraud and other Iularities. Approved by the Trustees onl tknband signed on their behalf by: Alan Millslshona Boyd Session Clerks Date ". 02L¢ Page 4
Glasgow. Camiyle and Kenmulr Cornerntone Church of Scotland Indopend•nt Examlner's Report lo tho Tru8tee8 I report on the accounlg of the Charity for the year ended 31st December 2025 vthlch are set out on pages 6t0 11. Respecljve responslbllftlos of tnMte•s and gxamlnor The charitys Iruslee$ are responsible for the preparation of the accounts in accordance with the terms of the Charities and Truslee Investment (Scouand) Act 2005 and the Charities Accounts {Scotlandl Regulation5 2006 (as amended) . The Charity trustees conslder that the audit requirement of Regulation 10(11 Id) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) Ic) of the Act and to stale whether paiticular matters have come to my attention. Ba$18 of Independgnt examln8r'8 ststem•nt An examination is Carried out in accordance Nmth Regulation 11 of the Charities Ac¢ounl$ {Scottand) Regulations 20CQ las amended). An examinatr'on includes a review of the accounting records kept by the charity and a comparison of the accounts presented wth those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the ITu$lees ¢on¢eming any such matters. The procedures undertaken do not provide all the evidence that would be requlred in an audit, and consequently I do not express an audit opinion on the view given by the aCunts. Ind&pendent oxamlner's stalemont In the course of my examinatlon, no matter has come to my attentron lother than dlsclosed befo] which gives me reasonable cause to believe that in any materi81 respect the requirements.. to keep accounting records in accordance with Section 44 (1){al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations las amended). and to Ppare accounts which accord with the accounting record$ and comply Regulation 9 of the 2006 Accounts Regulations las amended) have not been mel. or to which, in my oplnion, attention should be drawn in order to enable a proper understsnding of the accounts to be reached. Name istina Bowie FCCA Address.. 18 Ledi Road, Glasgow G43 2AJ Date Page 5
Glasgow: Carmyle and K•nmulr Com•rntone Church of Scotland Recelpts and Payments Account Year •nded 31st Decemb•r 2025 Unro8trlcted Rostrlcted Funds 2025 Funds 2025 Total 2025 Total 2024 Rec8lpts Donations Legacies Activities for Generating Funds Bank & Deposit interest Investment in¢ome Noto 82.921 82.921 77,539 1,228 851 2.598 1,228 968 3,078 1,798 117. 480 4.2C6 87,598 597 88,195 83,543 Rental of prniSeS Grants Other Receipts Total Re¢oipts 7,300 7,300 2.000 5.835 2.000 94.898 2.597 97,495 89,378 Payments Costs of generating Thjnds Charitable aclivilie5 Govemance costs Totsl Payments 95,292 250 95,542 1,590 96,882 250 97.132 121,639 255 121.894 1,590 Excess (Deficit) of Receipts over Payments for the year before {8441 1,007 383 132,5161 Transfers 597 (597) Excess l {Doflclt) of Re¢8lpts over Payments In year {47) 410 363 132,5161 Page 6
Glasgow". Carniyle and Kenmulr Cornerstone Church of Scotland Statement of Balances Year ended 31st Decembor 2025 Unrestrlcted Restrlcted Funds Funds 2026 2025 Total 2025 Total 2024 Note Bank & Deposlt Balances Brought forward 1st January 2024 35,241 1,853 37.094 69.610 Movement in year- Excess of Receipts over Payments for the year (47) 410 363 (32,516) Bank & depo8lt balances carrled forward 35,194 2,263 37,457 37,094 Investments at market value Investments at Cost Cumulative Gainl(Loss) on revaluation Market value 50,876 1,568) 49,307 9,840 80,716 2,296 58,419 60,716 3,989 56,727 9,112 Debtors Gfft Aid Receivable 14,582 14,582 13,601 14,582 14,582 13,601 Llabllftles Independent Examinerfs fee 250 250 255 Th8 accounts were approved he Trustees and signed on their behalf on.. 7I41202 Session Clerk Session Clerk Treasurer Page 7
Glasgow: Carniyle and Kenmulr Comerstone Church of Scotland Notes to Ac¢ounts Yoar endod 31st Decomber 2025 1 Basis of Accountlng These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities and Trustee Investmenl (Scotland) Act 2005, The Charities Accounts (Scotland) Regulations 2006 (as amended) and the Regulations anent Congregational Finan approved by the General Assembly of the Church of Scotland in 2016. 2 Movements In Cash Funds At1Jan 2025 At 31 Dec 2025 Receipts Payments Transfers Unrestrl¢tsd funds Designated Fabric Fund Margaret Fleming Fund General Fund 475 (100) 94 898 597 94.898 597 375 34,820 Restrlcted funds Restricted Fabri¢ Fund Mission Flower TLC Social 597 (597) 105 239 (30) 75 (992) 1,248 568 941 2597 2264 597 2,000 Total funds 37,095 97,495 (97,132) 37,459 Purposes of Deslgnated Funds Fabric Fund.. The Trustees have set aside funds for the maintenance of the Church property Margaret Fleming Fund: To be disbursed in cases of need at the sole discretion of the minister Purposes of Restrlcted Funds Fabric Fund.. This is funds held for manse fabric paIrS Mission Fund.. To be used for mission purposes Flower Fund: This is lo provide flowers for display during seThirRs of worship TLC Fund.. This is to finan¢e the day to day 0ratIonS of the TLC Café Church Social Fund: Funds raised by social events for specified purposes Page 8
Unrestricted Restricted Funds Funds 2025 2025 Total 2025 Total 2024 3 Analysls of Donatlons WFO Scheme (non Gift Aid) 9,067 Gift Aid Donations 49,979 Tax Recovered on Gift Aid Donatione 13,601 Ordinary Offerings (Open Plate) 8,974 Other Offerings, Donations etc 1,300 82,921 9,067 49,979 13,601 8,974 1,300 82,921 5,282 46,745 15,985 8,477 1,050 77,539 4 Analy$l$ of Paymonts Unreslricted Restricted Funds Funds 2025 2025 Total 2025 Total 2024 Costs of ganeratlng funds Donation Envelopes Charitable activities Giving To Grow Presbytery dues Minister's expenses Pulpit supply Assistants expenses Mission & Outreach Organists Fees Fabric repairs & maintenance Council Tax Manse Heat and light Insurance Equipment Cleaning Other building costs Manse Organ & music Printing & phones Donations Bank charges other expenses 49,089 3,060 2,696 900 49,089 3,060 2,696 900 50,068 5,038 2,246 1,510 200 548 1,200 21,263 3,146 17,251 5.946 1,882 3,914 2,405 728 541 1,675 1,200 786 3,459 14,116 4.621 4,489 4,241 1,258 517 932 1,560 3,235 1,200 786 3,459 14,116 4,621 4,489 4.241 1,258 517 932 373 373 340 3,413 96 882 121639 30 Governance costs Independent examineff s fees 250 250 255 Other payments Purchase of assets Purchase of investments Page 9
5 Trusteè Renumeratlon and Related Party Transactlons No trustee CeIVed any remuneration and the only trustee who received reimbursement of expenses during the year were our minister Murdo Maclean who received £1,936 towards his travel expenses, which included £334 towards Keswick costs , £690 towards his phone expenses, £70 towards reading materials and a payment of £3,459 for his council tax. 6 MlnlstsVs Stlpend I Church of Scotland congregations contribute to the National Stipen¢ Fund vthich bears the costs of all ministers, stipends and employerfs contributions for national insurance, pension and housing and loan fund. Stipends are paid in accordan with the national stipend scale, which is r8lal8d to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend (in the 5th and subsequent years) £39,856. 7 Collèctlons for Thlrd Partles 2025 2024 Erskine Veterans Poppy Scotland Glasgow City Mission Lodging House Mission Salvation Amiy Beatson Cancer Charity Metro Big Band British Heart Foundation Dravet Syndrome UK 350 220 300 130 100 200 370 230 400 200 200 Page 10
APPENDIX Glasgow: Carniyle and Kenmuir Cornerstona Church of Scotland FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2025 2024 CAPTTAL A OUNT Credit Balances held at 31 December at cost Mark¢t Value of Balances at 31 December REVE ACCO Credit Balance at 31 Decemb¢r 3.755 20.84 TEMP RARY ACC Credit Balance at 31 D¢cemb¢r 104,268.40 105.068.40 Pagell
Cannyle Kenmuir Cornerstone Church of Scodand Financial BudgetlActual 2025 Budget 2026 Expenses Budget 2025 Actual 2025 Budget 2026 Giving to GTOW Presbytery dues Ministers expenses Pulpit supply Mission & Outreach Organist fees Fabric repair6 & maintenance Council tax 49,090 3,060 3,000 1,500 3,000 1,200 5.000 3,500 49,089 3,060 2,696 900 3,235 1,200 786 3,459 50,760 2,700 3,000 1,000 3,000 1,200 5,000 3,500 Eiii Heat & light Insurance Equipment Cleaning Other building costs (manse) Organ & music Printing, phones, postage Bank charges Other ¢xp¢nses 10.000 4,500 2,000 4,500 5,000 1,000 1,000 350 3,500 14,116 4,621 4,489 4,241 1,258 517 932 373 2,160 15,000 4,000 2,000 4,500 30,000 1.000 1,000 400 3,000 TOTAL 101,200 97.132 131,060 Income Budget 2025 Actual 2025 Budget 2026 Donations Gift Aid Legacies Activities for generating funds Bank Interest Rental of premises 65.000 13,600 69,320 13,601 70,000 14,600 2,000 5,000 6,600 1,228 4,046 7,300 2.000 2,000 5.000 8,000 Grants Other income TOTAL 92,200 97,495 99,600 SURPLUS/(DEFICID (9,000) 363 (31,460)