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Toryglen Church of Scotland
Accounts
for
Year ended 31st December 2025
Congregation No: 161037
Charity No: SC009399
Toryglen Church of Scotland 22 Glenmore Ave Toryglen Glasgow G42 0EH
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Toryglen Church of Scotland Reference and Administrative Information
Charity Name:
Toryglen Church of Scotland
Charity Registration Number: SC009399
Congregation Reference Numb 161037
| Church Address: | 22 Glenmore Avenue |
|---|---|
| Toryglen | |
| Glasgow | |
| G42 0EH | |
| Contact Details: | c/o Mr Robin Bulmer |
| 17 Parklee Drive | |
| Carmunnock | |
| Glasgow | |
| G76 9AS |
Trustees:
Rev Peter Gardner, Interim Moderator Mr David Smith, Assessor Elder Mr Robin Bulmer, Assessor Elder
| Principal Office-Bearers: | |
|---|---|
| Minister: | Vacant |
| Interim Moderator: | Rev Peter Gardner |
| Mission Pioneer: | Vacant |
| Session Clerk: | Vacant |
| Treasurer: | Mr Robin Bulmer |
| Independent Accounts ExamineMr Ian Steven Smith | |
| 33 Kippen Drive | |
| Glasgow | |
| G76 8JG | |
| Principal Bankers: | Clydesdale Bank PLC |
| 21 Kilmarnock Road | |
| Glasgow | |
| G41 3YW |
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Toryglen Church of Scotland Trustees' Annual Report Year ended 31 December 2025
Structure, Governance and Management
Governing Document:
The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form)
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. In the absence of appropriate individuals, as at present, the Interim Moderator and Assessor Elders have been appointed by Presbytery.
Organisational Structure:
The Kirk Session which meets nine times a year is responsible for spiritual affairs within the church and the financial management of its affairs. Certain responsibilities are delegated to the Finance Committee, Social Committee and the Property Committee as appropriate.
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 Christ'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 in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Services:
Sunday mornings at 10:30am
Achievements and Performance:
The aims of the Kirk Session for Toryglen Parish Church in 2025 were to sustain the small Church of Scotland community in Toryglen and enable the development of the mission of Christ in this Parish.
The weekly diet of Sunday worship had been suspended in December 2024, as agreed by the Presbytery of Glasgow but the church believed that the it was vital to continue offer to hospitality to the people of Toryglen, and for the ‘People of God’ to be present in the Parish, keeping the Church open on Sundays and whenever possible. With exemplary faithfulness, the small group of people who gather on Sunday morning have kept of the church open, have welcomed numerous people from surrounding community, offering hospitality, a listening ear and, week by week, have prayed for Toryglen and the Church. A midweek bible study was started in the autumn, with the aim of deepening faith and develop discipleship among those who dropped by on Sunday mornings.
The Church continues to enable other groups to use the Sanctuary for worship, with a Zimbabwean Church meeting on Sunday afternoons and a monthly praise concert, Revelation Rooms, which was held on Friday evenings. By the close of the year the praise concert had outgrown the space and have moved on to a larger venue. Middlefield School, which sits adjacent to the Church, regularly uses the church as additional space to work with individual students.
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Throughout the year, work on maintaining and improving the Church buildings has been ongoing. The toilets have been reordered, creating accessible toilet facilities. Fire escape doors and routes have been brought up to standard. The sound system in the church was upgraded and a gradual renovation of the wooden floor of the church has been initiated.
The Kirk Session continue to let the Halls to Sanctuary Scotland, with the General Trustees of the Church of Scotland acting as landlord. During discussions over the union with Rutherglen Stonelaw (see below), it came to light that, under terms of the lease, Sanctuary Scotland have full maintenance responsibilities for the Halls. The General Trustees expressed various concerns about this and they and the Session have sought a professional, objective view of the conditions of the Church and Hall, with reports awaited.
Throughout the year, the Church has continued to maintain good working relationships with Cornerstone, a community project that works from the Hall, and Sanctuary Scotland. The Session provides administrative capacity and, when possible, limited financial support of Conerstone. The Session is grateful that Sanctuary Housing continues to help maintain the church building and its sizeable grounds around the property. The service and support that Cornerstone provides to the local community is not only vital to Toryglen, it creates a wonderful opportunity for the Church to develop relationships, which is part of the Church’s mission among the people of this parish.
Throughout the year, the Kirk Session, with the active support of the Presbytery of Glasgow, has been exploring possible partnerships with Churches within the denomination, in order to provide good oversight, stable leadership and develop resources for worship of God and the expression of the love of Christ for the people of Toryglen. There is room for this to happen within the structure of the Presbytery Mission Plan and after a nine-month long dialogue, it was proposed that the congregation of Rutherglen Stonelaw would unite with Toryglen. The two congregations share a common culture of worship and practice of mission, therefore it was hoped that this would be an easy process and would provide the stable leadership and bring new resources for mission in this parish and provide opportunities for development and mission for the Stonelaw Church community. It was only in November that the Session heard that this proposed union of the two churches would not be going ahead. The year ended with the Session and the small congregation taking time to reflect and consider how best to achieve our aims in 2026.
Despite the great challenges and discouragement that the wee church in Toryglen have faced this year, the achievements listed above have only been possible because of the constant faithfulness God and the dedication of the small group of volunteers, who generously give their time and energy to the nurture of the Kingdom of God in this parish.
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Toryglen Church of Scotland Trustees' Annual Report Year ended 31 December 2025
Financial Review:
Total ordinary receipts for 2025 of £1,594 were £2,800 less than in 2024. Total of all receipts of £21,675 included reimbursement of £16,405 from the CFF Revenue Fund to meet fabric repairs, including insurance and utility costs from previous years and £3,676 rental income from outside organisations.
Total payments of £31,665 resulted in an annual deficit of £9,990. The GtoG allocation of £8,042 was fully met as were Presbytery Dues of £199. Building costs amounted to £21,980 including insurance and utility costs; this was £135 more than in 2024.
Gas and electricity meters continue to be shared with Sanctuary Housing, who lease the Halls and reimburse a proportion of the costs of utility bills. In 2025 the charges to the church amounted to £4,222 which represented 25% of all charges.
The centrally managed Revenue Fund benefited from rental income of £12,540 from our Manse. Investment income to the Fund amounted to £6,392. As noted above the same fund provided £16,405 to meet property costs with further detail shown in the appendix on page 11.
Taking account of all of the above the General Fund now stands at £12,812 compared to £22,802 at the end of 2024 and the Revenue Fund at £40,813 compared to £41,401 at the end of 2024. No other 'local funds' are held.
Reserves Policy:
It is the Trustees' policy to hold reserves at no less than six months expenditure including designated funds. At the year end, the General Fund balance of £12,812, not including £6,722 eligible to be drawn down from the Revenue Account to meet utility chrages for 2025. Overall this represents more than 12 months expenditure in relation to the 2026 forecast, and is therefore regarded by the Trustees as adequate.
Statement of Trustees' Responsibilities:
The Trustees must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The Trustees are responsible for keeping proper accounting records which, on request, must reflect the 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, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2016. They 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.
Approved by the Trustees and signed on their behalf,
Signed Peter Gardner
Rev Peter Gardner Interim Moderator Date: March 9 2026
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Toryglen Church of Scotland SC009399
Independent Examiner's Report to the Trustees of Toryglen Church of Scotland
I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 7 to 11.
Respective responsibilities of trustees and examiner
The charity trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The charity trustees consider that the audit requirement of regulation 10(1) (d) of the Accounts Regulations does 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
An examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I 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
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which gives me reasonable cause to believe that in any material respect the requirements:
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(i) to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
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(ii) to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended) have not been met, or
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to which, in my opinion, attention should be drawn in order to enable proper understanding of the accounts to be reached.
Signed Ian Steve Smith
Ian S Smith 33 Kippen Drive Glasgow G76 8JG
Date: March 10 2026
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Toryglen Church of Scotland Receipts and Payments Account Year ended 31 December 2025
| Unrestricted Funds 2025 Note £ Receipts Donations 3 771.76 Legacies - Activities for Generating Fund - Weddings & Funerals - Bank & Deposit Interest 822.54 # 1,594.30 Sale of assets - Sale of investments - Grants - Reimbursement from General T 16,404.97 3,676.00 20,080.97 Total Receipts 21,675.27 Payments Costs of generating funds 4 - Charitable activities 4 31,665.26 Total Payments 31,665.26 (9,989.99) Transfers To/(From) (10,000.00) 10,000.00 - (9,989.99) Excess/(Deficit) of Receipts over Payments for the year before transfers Income per outside organisations (Deposit Account) / General Fund General Fund / (Deposit Account) Excess/(Deficit) of Receipts over Payments for the year |
Restricted Endowment Funds Funds 2025 2025 £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
Total Funds 20245 £ 771.76 - - - 822.54 1,594.30 - - - 16,404.97 3,676.00 20,080.97 21,675.27 - 31,665.26 31,665.26 (9,989.99) (10,000.00) 10,000.00 - (9,989.99) |
Total Funds 2024 £ 3,346.45 - - - 1,047.64 4,394.09 - - - 21,820.44 1,064.00 22,884.44 27,278.53 - 27,938.77 27,938.77 (660.24) (3,000.00) 3,000.00 - |
|---|---|---|---|
| (660.24) |
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Toryglen Church of Scotland Statement of Balances At 31st December 2025
| Unrestricted Restricted Endowment Funds Funds Funds 2025 2025 2025 £ £ £ Bank & Cash Balances Bank balances brought forward: Bank Current Account (Ordinary 4,084.11 - - Short Term Deposits 18,717.83 - - Petty Cash - - - 22,801.94 - - Movement in year: Excess of receipts over payments for the year: Bank Current Account (Ordinary (749.94) - - Short Term Deposits (9,240.05) - - Petty Cash - - - 9,989.99 - - Bank balances carried forward: Bank Current Account (Ordinary 3,334.17 - - Short Term Deposits 9,477.78 - - Petty Cash - - - 12,811.95 - - Assets Gift Aid Receivable - - - Liabilities Cost of repairs not yet billed - - - - - - |
Total Funds 2025 £ 4,084.11 18,717.83 - 22,801.94 (749.94) (9,240.05) - 9,989.99 3,334.17 9,477.78 - 12,811.95 - - - |
Total Funds 2024 £ 2,723.84 20,738.34 - 23,462.18 1,360.27 (2,020.51) - (660.24) 4,084.11 18,717.83 - 22,801.94 - |
|---|---|---|
| - - |
The accounts were approved by the Kirk Session on March 9 2026
For and on behalf of the Kirk Session
Signed Peter Gardner Interim Moderator Signed Robin Bulmer Treasurer
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Toryglen Church of Scotland Year ended 31 December 2025
Notes to the Accounts
1. Trustee Remuneration and Related Party Transactions
No Trustee received any remuneration or reimbursement of expenses during the year. No Trustee or a person related to a Trustee had any personal interest in any contract or transaction entered into by the charity during the year.
2. Movements in Funds
| 2. Movements in Funds | ||||
|---|---|---|---|---|
| At 1st Jan 2025 £ Unrestricted Funds General Fund 22,801.94 Revenue Account Property Contr - 22,801.94 Restricted Funds None - |
Incoming Resources £ 5,270.30 16,404.97 21,675.27 - |
Outgoing Resources £ 31,665.26 - 31,665.26 - |
Transfers £ 16,404.97 (16,404.97) - |
At 31 Dec 2025 £ 12,811.95 - |
| 12,811.95 |
||||
| - | - |
Purpose of Unrestricted Funds
Designated The Trustees have set aside funds for the maintenance of the Church property Fabric Fund
Purpose of Restricted Funds
There are no Restricted funds
Purpose of Endowment Funds
There are no Endowment funds
| Unrestricted Restricted Endowment Funds Funds Funds 2025 2025 2025 £ £ £ 3. Analysis of Donations WFO Scheme (non Gift Aid) - - - Gift Aid Donations - - - Tax on Gift Aid Donations 430.88 - - Ordinary Offerings (Open Plate 140.88 - - General Fund Other Offerings, 200.00 - - 771.76 - - |
Total Funds 2025 £ - - 430.88 140.88 200.00 771.76 |
Total Funds 2024 £ - 100.00 691.75 2,454.70 100.00 3,346.45 |
|---|---|---|
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Toryglen Church of Scotland Year ended 31 December 2025 Notes to the Accounts
4. Analysis of Payments
Costs of generating funds
| Offering Envelopes - Charitable activities 8,042.00 Presbytery Dues 199.00 Pulpit Supply - MDS Worker - Heating & Lighting 4,221.82 Insurance 2,332.09 Building Costs 15,425.94 Broadband 535.77 Printing, Stationary & Postage 62.70 Outreach 368.94 Travelling Expenses 477.00 Telephone Expenses Ordinary Miscellaneous Expen - 31,665.26 Other Payments Purchase of Assets - Purchase of Investments - Total 31,665.26 GtoG Allocation |
- - - - - - - - - - - - - - - |
- - - - - - - - - - - - - - - |
- 8,042.00 199.00 - - 4,221.82 2,332.09 15,425.94 535.77 62.70 368.94 - 31,188.26 - - 31,188.26 |
- 2,189.00 596.00 500.00 30.00 3,909.43 2,185.38 15,750.36 378.99 73.80 2,060.84 164.97 100.00 27,938.77 |
|---|---|---|---|---|
| - - 27,938.77 |
5. Minister's Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employers' 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 £32,433 and the maximum stipend in 5th and subsequent years £39,856.
6. Collections for Third
| Collections for Third | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| None | - | - |
| - | - |
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Toryglen Church of Scotland Year ended 31 December 2025
Appendix - Funds held on behalf of the Congregation by the Church of Scotland Trustees
| 2025 2024 £ £ Credit Balance at 1st January Disposals Purchases Credit Balance at 31st December 142,861.45 135,521.57 Consolidated Fabric Fund Revenue Account Balance at 1st January Receipts: Revenue Account Interest Earned Individually Invested - Growth Fund Dividends Individually Invested - Income Fund Dividends Mixed Investment Fund Capital Account Dividends Deposit Fund Interest Rental Income Payments: Transfer to Local Funds to meet Fabric Expenditure: Fabric Repairs 12,761.20 Heat & Light Utilities 3,643.77 Church Insurance - Fabric Costs Directly Debited Fabric Repairs - Former Toryglen Building Insurance 2,155.59 Administration Costs 960.00 Balance at 31st December Market Value Consolidated Fabriuc Fund Capital Account |
2025 £ 114,396.76 - - 114,396.76 41,401.26 |
2024 £ 114,396.76 - - 114,396.76 |
|---|---|---|
| 48,500.77 2,059.67 1,590.98 2,631.60 101.03 512.57 11,279.76 18,175.61 (21,820.44) (3,454.68) 41,401.26 |
||
| 1,647.02 | ||
| 1,590.98 | ||
| 2,631.60 | ||
| - | ||
| 522.81 | ||
| 12,540.00 | ||
| 18,932.41 (16,404.97) (3,115.59) 40,813.11 |