St Andrew and St NRcholas Church of Scotland, Glasgow RECEIPTS AND PAYMENTS ACCOUNTS For the year ended 31 Deeember 2024 Congregation No: 160997 Charity No: SC011527
St Andrew and St Nicholas Church of S¢ollind, Glasgow Trust¢¢s Report Year ended 31 December 2014 Tlie TrteeS llre pleased to present their R¢FKK¢ and Accounts for the }rar ended 31 December 2024. Referen¢e And Aqlminislrntive Jnfonnatlo Charity's Lkgal Nam¢ Scottish Charity Number Con allo Refercncc No Si Andr¢w and Si Nicholas Cliurch of Scotland. Glasgfflv SC011527 Trustees ie fnlIi).iI7E sen'ed on ihe Kirk S¢ysiDii durin8 lh= %'=ar.' B¥nkers Bank of S¢otlofMI 2210 Paislc> Road West Glasgow, CJ52 3SJ Page I
St Andrew and St Nicholas Cbureh of Scolland. Glasgow Trustecg R¢port (contd.) Year ended 311)ecember 2024 Siruclure, Gowernxu¢¢ and Managemtnl 'I'h¢ Cliurch is administer¢d in awrdance with the Icrnis of Church of Scotland's Unitary Deed of Constitution. Recrultmelll and Appointment of Trw8te¢s The IllcTT2LKrs of thc Kiffk Scssion are the charitv tru5t¢¢s. lThe Ktrk Session is comprised of the minisler, whu elecl¢d by lh¢ congregation and inducted by Presbytery. and the elders ot Ihc ChUh who Ghoseii from thosc mcmbers of the church who are consiikred to have appropria gifts skill& Iii niinistcrial vacancy. an Interim mjetor is appointed by PTesbytcry is also a trustee. Organisatinl Structure The Kirk S¢55ion which hfts six scheduled me¢tings ID a )ear is responsible for all affairs within the Church. Cenain respnn5ibililifs arc dclcgat¢d to ihc TrInan Coinin1tt the Pastoral Carc Commiltce, the ProFrty C(Mninittee and the Worship Cominittee as appropTiate and a small group represenling the kn51()n at "Clusterf, meetings has dealt with th¢ forniation of 8 new Presbytery Plan as requid by the Geii¢ral As5¢nibly of2ifft l. The plan wa$ 8pproi,d by Presbyter). in June 2023. and the group continuG5 to Incot to plan its implementatioft. In addition, ad meelings are held a5 circwnslan requi. Objectives Activities The Cliurch of scotland is TrinitaTian in doctrinc. KcfoTTTKd in Iradilion and Prcsbyt¢rian in wlity. It exists to glorify And to work for the advancetn¢nt of Chrisl's KiIigdom Ihroughoui the world. As a national Chiir¢h, it acknowledges a disiinclivc call and duty lo bring thc ordinanc£5 of religion to the r¢ople in every parish of Scotland thrvugh a territorial millistry. li co-CJP¢rntes with oth¢r Churche% in various ecumenical bodies in S¢(18nd and beyond. A service of wur5hip thkes place Sunday at I l.(X) a.m. wilh addilion81 seThtices at Chrislnios and r.a%ler. Tlie Sunday School also meet on Sunday ad joins in main scrvicc until after the Children's address. Weekda) activilics inclwjc a Friendship Club. Giiild. Knitting Cjroup iiid Lin¢ Dan¢ing CJr()up for adults arKI unifom]¢d organisations (Boys Brigade and Guiding) and Dance Clutks cater for the younger members ofihc com]nunity. A Spring Fayrc. Christmas Fayre and tt number of social events. including "Breakfasl with S#iita" have been Arranged biF the sla1 Commitlcc 0¢r thc >"cw. We a also pl¢awd to see grcatcr us¢ of our modcTnised facilities by the Lommunity wilh birthday parties a regular f¢alur¢. There are ecumenical links through the G52 Churches Togdher Group) with thc n¢ighix)urin¥ Lliurch or Scotland congr¢gations (Cardonald and Hillington Park). th¢ Scollish EpisLopal Church (The Church of th¢ Good Sli¢pherd), the cnc Community Church and the two Roman Laiholic Lhur¢hcs (Our lady & Si George and Our lady of Lounles"). S(K'ial ¢v¢nts or8aniLed as well as joint ser¥'ices and a Walk of Witn&ss on Go(xt Friday. There is also a strnng cliaplaincy link wilh our lour local hIs, sandw01 Primary, Hillin8tiJn Primary. Ro&shall Acadcmy and Lillbum Academy. ALbievemenls and Performanee In man> way$ 2024 could descritd as n(XTnal with Covid r¢stri&ion5 finally gone and a retsrn to in- person meelings coveriny a wide 0pe of aclil'ities as noted aboi'e. Howgyer, the Cliurch maIn% vacant as we still cannol call a ncw mini¢ ndIn0 lh¢ rcsolution of problems crrat¢d by the "Presbyterv Plan" We ar¢ far from being alone in fiJ1n8 ourselves in this Situation, but that is nf Itttle comfort. The plan allowcd for 2.5 ministla] Ists to Cover ourselves, Cardonald, Hillington Park. Si Chrisloph¢r's Pr1eh]I1 & Nitshill ad St Jam&s Pollr)k. with an addilional Priorty Area allocation of 0.2 MDS, subseqvenilv raised io 0.5, for St James Pollok vlith all bul St Jdines, retaining their churth buildings. All 5 congrcgalions voted &t the end of JaTru8ry 2024 in f&vour of a Basis of Parish Groupin lo E¢ knowii as the Glasgow South West Parish Groupin& and this was approved by Presbyter), in I'¢bruarv. It came into 0rntion on l April and initially wa5 to last for 2 years. However. Ilie reliral o I l July *opd stage 2 of the Plan and a vIsiOn 15 now being consideted wh¢Teby wc may. be Iinke Iinited. with Cardonald and St James. Pollok. Joint scrvic¢5 took pla¢¢ at Christmas bllt the Kirk Scssioiis hav¢ still to fornially meet to dtscuss the way forwth. Pag¢ 2
Sl Andrcw St Nicholas Cburch of Scotland, Glasgow Truste¢s R¢port (contd.) Year ended 31 D'ember 2024 We started the year M'itl Ih'ork in his owi) chAr8e: he resign now been lielpii)g lis tor more than a year. During thc first half of ihc y¢ar the Sunda> ivorshi ¢li#ii¥ed CiTCLIWnStances Presbytery appoiiitcd and ourselves and she ha5 become a wtll-known church¢s. of Larnwadric as our Iiiicriii,, Nqodeyator hiit, di to pressiiye of e eild of Jgnuary 2024 and took over and has ended on Pul it Supply. HoeVer, in the lighi of the 85 an Assistant Minister for Cardonald ship rn A 50150 b&sis between ihc 2 IILY. LV FinanciAI ReTr'iew The Trvstees are pleased to rert a . lus for the year of £33.801 (2022 - £14,865). We w¢r¢ tsful to cejip¢ legacies lo11]ng £17,087 although there was a drop in donations the increase in other sourc¢s ol" Incoine Jnor¢ il)an for ihis. On an ini1ial look ih¢re Was a reduLtion in cosis Df £2,UOO. howcvcr, on¢ has to remember 2023 included excoplional costs of £12,000 r¢lal¥d w the dry rol in the refurbished foyer. Memtrrtr5 will intcr¢5tcd to know tl)c fLIII cotiyctivc work is due to start on I l March 2025 after a d¢lay of almost 2 years to agree the scope of the ork dnd thc ¢l¢ment to be settled by our insurance clairn. Both the cost of ministry and energy have seen sigiiificanl increases and the bad is that there has beal a chiiige in the ruks relating lo i'acancy allow&nces in 2025 which will only actual costs will met with the cost of mmistry likely to be OV¢T £40,000. s 202S will b¢ a challengin yeaT. Tli¥ MSe continu&8 to be rentcd. The Arwdix slK)ws tho -bcn¢ftV' to datc which will be us&4 for fabric piirposes. However, Ihere is a cautiunary coinin¢nt to ntske- the incorne iq a&wsabl¢ for Giviiig t() Cjrow so 600/ty of it will be added to our G2G assessment (2 years in arrtarg). So, we don't reBlly have £31.000 for "additional" fabric expeThJiture. EtT¢ctivcly il is trcaicd 'knornial- income bui has to b¢ used for fabric. Case for knowiiig ihe rules and a¢iing accordingly. We would record our thanks to all the volunteers whos¢ Cfforts hav¢ h¢lpd in running the churcli ihis yur. Reserve5 Policy It is the Trustees, wlicy to hold KqeThes of at I*x5t 6 months cxp¢nditi]re for general and spe¢ifi¢ purpos¢s. At Ihe year end the Church held unreslricled c4sh funds of £96.130 (2023 - £63.654) which. plca5ingly. meets the policy. 'lThc Churcl) also h¢ld £66,250 (2023 - £64,925) of r&strICt funds which hai.'e been provided for S]fiC piITposcs as dctailed in not¢ 2 of thc accounts. Statsment ofTrustees' Re5POA5ibilititJ Thc mcmbcrs of th¢ Kirk Session prepare financial slatemcnts which gilie sufficient detail tv ¥wiable an appreciation of the transactions of Ihc Church during thc financial )w. The members of ihe Kirk Sessioii &re responsible for ke¢ping Proper a¢¢ounting records which: on request, must relleci ihc financial posilio of the Church thal tim¢. This must bc done to ensure that the financial staiements comply willt tli¢ Chariiies and Trustee Investmeirt {S¢ntland) Act 2(KIS. the Charilies Accounls (Scotland) Regulalions 2006 {as amended) and the R¢guEations Anent Congregational Finance apwov¢d by ihe General Assembly Df tl)e Churcli of Scotland in 2016. Tlw are alg) s)nSIble for safeguarding the assets of the chUh and m1151 ke tEasonable steps for the prevention an(Vor dctcdion of fraud aJ)d othcr irrcgularities. Approved by the TTUStees on 6 MarLh 2025 aiml signcd on their behalf by Sessi(m Clerk
Indepcndent F.xttminer'4 Report to Ihe Trustees of St Andrew and si Nicholas Church of Seotland. Glasgow (SCOI1527) I r¢rxirt on the accounts of th¢ ¢harity for the year endcd 31 DeceM1r 2024 which are set out on pages 5 10 10. Rcspecliye responsibilities of ¢ruslees examiner Tlic charity's trustees are responsible t.or the preparativn of the occounls in accordance witli tlie tenns ol. tlie Cliai'itlC5 and Trustee Investment (S¢oiland} Act 2005 and ihc Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustS ionsider that tlie aiidit reqU1MentS of Regulation l O(1 Xd) of th¢ A¢wunts Rcgulations does Iiot apply. 11 is my responsibiliiy io examine ihe accoun15 undcf S¢¥tion 44(1 Mc) of ihe Act and io %tate li¥ili¢r parli¢iilar niatt¢rs have come to my attention. Bll3 ofilldependeDt ¢xaminer'$ slatement My exaniination IS Larri¢d oul iii accordaiicc with Regiilation I l of the C.horilie8 Accouiits (Scoilaiid) Regulations 2006 (as aMlded). An examination includes 3 review of Ihc aLcouiilitig rtiords kepi by ilic ¢harity and a c(Miipaiison of the accoiint5 presellted wilh those records. It also includes Consideration of any 111)usual iteins or disclosures in the accounts, and seeks explwiati0115 froJn ihc tnistc¢s ¢on¢¢niing aiiy such matt¢rs. 'fiie proeedur¢s undertaken do noi provide all tlie evidence that would b¢ required iii an audit, and coiiseqLiei)Ily I do llot express ai) audit opinion on the accounts. IDdependent tmminer's statement Iii the course ofmy ¥xamii)alioii of ihe accounts for the year ended 31 D¢ccmbcr 2024. no mallcr l)as comc lo my Attention which givcs me 550able cause lo beli¢Y¢ that in any material respe¢t the requirements.. to keep accounting records in accordance with SeclN)n 44(1)la) of ilie Cliarilic5 and Triiqree Invc51mcnts (Scotlandl Act 2IN)5 and Reguiaiion 4 of the Chatities Accounls (Scotland) Rcgulalions 2006 (as gfflended), and lo prepare aLYount5 ivhicli a¥¢vrd M'itl) the accouniing recoTd5 and comply with Regulation 9 of th¢ Cl)ariti¢s Accounts (Scoiland} Regiilations 2006 (as 8niended) have not been m¢L or to which, in my opinion. atteiilion should be drawn in order to enable a woper und¢rstaiidiiig of tlic a¢¢ounts lo be reachcd. Ddl¢ MarLlI 2025 Page 4
St Andrew and St Nicholas Church of Scotland, Glasgow Re¢eipts and Payments Ae¢ount for the yeHr ended 31 Deeernber 2024 Umrestsycled F4nd5 2024 Clrureh ()rytltI15 Tor&1 21124 2024 2024 21123 Nore Receipts Donations Legacies Sale of Work, Fayres, etc Use of premises- halls Bank & Deposit interest Organisations 47.961 17.087 5.035 16.450 4.356 48,269 17.087 5,035 16,450 4,505 1.782 52,453 10.000 4,515 14.279 2,371 1,466 149 5.782 ),889 457 1.782 93,128 85,084 Assets and investments Total Recelpts 90,889 457 1.782 93.128 85,084 Payments Cvsls vf generating funds Charitable activilies Governance costs 57.413 125 1,789 59,327 61,717 57.413 125 1.789 59,327 61.717 8,502 Buildi% Fund Costs TotAI PAymeDI 57,413 125 1,789 59,327 70,219 Ex¢e5s of ReeeipLq over Payments for ihe year before Transfer5 Transf¢TS 33.476 (s.0) 332 {7) 33.801 14,865 Extess of Receipts over Payments for the year after Transfers 31476 332 993 33.801 14,865 Page 5
.St Andr¢iv and St Nicholas Church of Scotland, Glasgow Statenient of Balances At 31 December 2U24 ilxreslrfrted Rtrfrtéd Z•24 2024 2024 2035 Brtk & Deposit BAIAnee8 Bank & deposii balanc broUt forward 63,654 64.502 423 128,579 113.714 mement ID year: Exeess ofR¢¢eipls over P85'menis rur Ihe yeur 32.470 332 993 14,865 Bk)nk & deposit balall¢e4 carried forivY4rd 96,130 04.8i4 1,416 162 J80 128,579 IDve%lmettts ai Inarket value Other Assets 6.CKJO 6,000 Liabilities 2,000 1,000 The accounts Were apFwv¢d by ihe Tru51ees on 6 March 2025 and signed on their t¢half by.. Sesion Clerk Finan0¢ Convener Page 6
St Andrew and St Nicholas Chur¢h of Scotland, Glasgolv Yotes forming part of the Aceounts for the ye4r Ènded 31 Dtternber 2024 Basis of Aeeounting The accounts have beeD prq)ared on the Receipts & Pdyments basis in accordance with th¢ Charities & Trustee Inv¢slmenl (Scoiland) Aci 2005. the Charitie5 A(nts (Scotland) Regulation5 2006 (as amended) and the Regulations anent Congregaiional Finance approved by the General Ass¢rnbly of the Church of Scotland in 2016. Movemenls in Funds Al Al 31 D¢c 2024 21124 Rece4¥5 Uiireslrictsdftsnds Fabric Fund Lega Fund General Fund 1574 14.479 46,601 2,376 617 87,896 4,950 14.479 76,70 1617) (383) (57.413) 63,654 90.889 (57.413) 96,130 ReFlriciedfunds Building Fund Fabric Fund Equipment Replacement Reserve Mission Campaign Fund Benevolent Fund Flower Fund The Sunday School 10.726 SO.O(KJ 3,5(K) 167 10,726 50.000 3.649 167 292 45 1,371 149 307 1,518 265 (124) 11.625) (165) 152 271 1,0 64,925 2239 11.914) 1.0 66,250 Tol&l Funds 128.579 93.128 (59,327) 162.380 Purpose of Funds Lliirexirleled FHn Fabric Flind- The TTUStee5 have set aside funds for maintenance of the Church property. Legao. Fund- Balance of specific lega¢ies. Interesi ihereon cr¢did to General Fund. G¥nerfil Fuiid- Dca15 wilh the day to day Nnning of the Church. ReslrlciÉd Funds Bildiog Fund- Fund to deal with the readjusthient of buildings followirtg union of the Iwo Churches. Fabric Fund- Holds legacies and donations 5pecific3lly given for the maintenan¢e of the Church property. Equipmeni R¥plLycemeAI Resepv¢- For fijiure purcha5e5 of organ. amplification and printing equipmeiir. lissioll Compaign FuKd- Monie5 specifically given to fuTKI loGal mission. BÈrtevol¢ni Fiind- Provtdes small gifts to lh¢ aged and infirn1 Flower Fund- Provides flowers for display during service5 of worship which 8Je then distributed io the sick and bereaved. SNnday S¢lwl- Deals with th¢ activities of the Sunday School including provmling prizes for the ¢hildr¢n. Pag¢ 7
St Andrew and St i¢holas Chureh of Scotland, Glasgow Notes forming part of the Accounts (contd.) for ihe year ended 31 Decernber 21124 Analysis of Donations Unrerfrirted RewirrtedF4 ToiHI 2024 Trfrtl 2023 2024 2024 2112 WFO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid tA)nations Ordinary Offerings (Open Plate) Building Fund Donations Other Offering5. tkynations etc 18.479 21,000 6,(M)O 1.106 18,479 21.0 6,000 1,106 19,894 23.000 6,000 1,172 840 1.547 1.376 1,684 47.961 308 48,269 52,453 Anglysis of Payments Re5frt¢WFuAds Church 2024 Fund5 Trtrfl 2024 2V24 2024 21123 Costs ofGvneraiifvw Funds C051s re letting mans¢ Charitable Aciiviiies Giving to Grow l M&M Contribution Pre%byry Due5 Travel Exp¢n5es Pulpit Supply oiher Salary Costs Fabrtc Rcpai]Y & MainleDanc¢ Heat and Light Insurance Chilh o£fice Expenses Organisations Other expenses 24,198 3,554 201 2.4(X) 4242 3,157 12,080 3,489 2,876 24.198 3,554 201 2.4(M> 4.242 3.157 12,080 3.489 2,876 1.789 1,341 20,942 1.177 124 4,288 15,258 7,190 3,382 2.990 1.828 1,427 1.789 1216 125 57.413 125 1.789 59.327 61.717 GovernaCe Cos15 Independent Examiner's Fee Other Paymen15 Building Fund C(S 8,502 Tolal PÉEyments 57,413 125 1.789 59.327 70,219 Page 8
St Andrew and St Nicholas Chureh of Stotland, Glasgow Notes forniing part of the Aecounts (contd.) for the ve*r ended 31 December 2024 Trustee Remuneration and Related Party TTansxttlons During the year the Interim Moderator5 received reimbvrsemcnt of expense5 incurred totalling £1 1 (2023 - £124) in Tespect of ttavelling expenses. No Iru5tee or a person related to a truslee had any personal interest in any contrdd or transaction entered into by the ¢harity during ihe year. Minister's Stipend All Church of Srotland congregations ¢ontribule to the National StÈpend Fund which beor5 ¢hc coms of all minisiers, stipends and empEoyerfs contribuiions for national insuraltt. pension and housing and loan fund. Minislers, Stipends are paid in accordance with the national stipend 5Yale, whirh is rtlal¢d to years of service. For the year under review the minimum stip¢nd was £31.642 and the maximum lpend (in the fifth and subs¢quent years) was £38,884. Other Assets 2024 2011 Church. halls and Inans¢ (vested with Churth of Scoiiand General Trustees) Gift Aid Tax Refund t¢ Oiher debtors 6,000 6.(M)O 6.000 Liabilities 2024 2023 Heating and Lighting Collec¢ioDs for Third Parties 2024 2023 Lodging House Mission Er5kit)e Hospitsl Christian Aid 187 175 220 271 230 250 582 751 Page 9
AppeJ)dix St Andrew and St Nicholas Church of Seotland, Glasgow FiTNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCII OF SCOTLAND GF.NF.RAL TRUSTEES 2024 2023 CAPITAL ACCOUIYT Credit Balance held at 31 December at Market Value at 31 D¢cember REVENUE ACCOUNT Credit BalaDC¢ at l January Rent of manse (net of agent's fees) Interest Admin charg¢s Manse c04ts 17,955 13,848 1.061 (1,218) (237) 4,707 13,595 319 (6661 Credit Balance at 31 Deceniber 31.409 17,955 ln addition. £nil (2023 - £8.502) was Spent during the y¢or r¢ retention costs on the refi]rbishment wried out in 2021 using funds raised locllly &$ recorded in Note 4. Page 10