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 Tr￿￿teeS 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 ChU￿h who Ghoseii
from thosc mcmbers of the church who are consiikred to have ￿ appropria￿ gifts skill& Iii
niinistcrial vacancy. an Interim m￿je￿tor is appointed by PTesbytcry is also a trustee.
Organisati￿n￿l 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 requi￿d 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 a￿d 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 s￿la1 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 ￿h￿Is, sandw0￿1
Primary, Hillin8tiJn Primary. Ro&shall Acadcmy and Lillbum Academy.
ALbievemenls and Performanee
In man> way$ 2024 could ￿ descrit￿d 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 fi￿J1n8 ourselves in this
Situation, but that is nf Itttle comfort. The plan allowcd for 2.5 minist￿la] I￿sts to Cover ourselves,
Cardonald, Hillington Park. Si Chrisloph¢r's Pr1e￿h]I1 & Nitshill a￿d 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 0￿rntion on l April and initially wa5 to last for 2 years. However. Ilie
reliral o
I l July *op￿d 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. Ho￿eVer, 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 re￿rt a .
lus for the year of £33.801 (2022 - £14,865). We w¢r¢ ￿￿tsful to
cejip¢ legacies lo￿11]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¥ M￿Se 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 chU￿h 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 DeceM1￿r 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 trust￿S ionsider that tlie aiidit reqU1￿MentS 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.
B￿ll3 ofilldependeDt ¢xaminer'$ slatement
My exaniination IS Larri¢d oul iii accordaiicc with Regiilation I l of the C.horilie8 Accouiits (Scoilaiid)
Regulations 2006 (as aM￿lded). 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 ￿550￿able 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 ()ryt￿l￿tI1￿5
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
Rt*rfrtéd
Z•24
2024
2024
2035
B￿rtk & Deposit BAIAnee8
Bank & deposii balanc
broU￿t forward
63,654
64.502
423
128,579
113.714
m￿ement 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..
Se*sion 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¢di*d to General Fund.
G¥nerfil Fuiid- Dca15 wilh the day to day Nnning of the Church.
ReslrlciÉd Funds
B*ildiog 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%by￿ry Due5
Travel Exp¢n5es
Pulpit Supply
oiher Salary Costs
Fabrtc Rcpai]Y & MainleDanc¢
Heat and Light
Insurance
Chil￿h 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
Governa￿Ce 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