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 Y￿rShIp 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 befv￿en 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 p￿rniSes 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 chU￿h 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 I￿ularities.
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$lees ¢on¢eming any such matters. The procedures undertaken do not provide all the evidence that
would be requlred in an audit, and consequently I do not express an audit opinion on the view given by
the aC￿unts.
Ind&pendent oxamlner's stalemont
In the course of my examinatlon, no matter has come to my attentron lother than dlsclosed befo￿]
which gives me reasonable cause to believe that in any materi81 respect the requirements..
to keep accounting records in accordance with Section 44 (1){al of the 2005 Act and Regulation 4
of the 2006 Accounts Regulations las amended). and
to P￿pare accounts which accord with the accounting record$ 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 p￿rniSeS
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 0￿ratIonS 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)