St Andreiv and St Nicholas Church of Scotland, Glasgow RECEllYS AND PAYMENTS ACCOUNTS For the year ended 31 December 2025 Congregatioll No: 160997 Charity No: SCOII527
Trustee5 Report Year ended 31 D¢eember 2025 The Trustees are pleased lo present their ReTK)rt and Accounts for the yearended 31 December 2025. Reference and Administrntive Informatio Charity's Legal Name Scottish Charity Numb¢r Congregation Ref¢r¢n¢e No Coiitact Address St AndW and St Nicholas Church of Scotland, Glasgow SCOI 1527 160997 R Barclay 7 Hillside Road Glasgow, G43 1 DD Trustees The following served on the Kirk Sl0n during the year. Alisoii Fenton (Interim M(xlcrdtor) Robert Flarclay Elizabeth Bennett Rhona Boyle Stewart Boyle Norma Brodie Esther Campb¢ll Yvoiiiic Carson Jacqueline Doig Helen Forrest Joan Flamilton Margaret Harkess Shona Hides Lynne Kerr Maria Kirk Hidy Little Kathleen M¢Lean Rita McLean Susan Moffatt Barbara Paul Jolin Spence Bruce Stcven Dorothy Steven lain Sutherland Irene Sutllerland Natalie Sutherland Robert Watt¢nd¢r (rtsigned 1911125) (deceased 2013125) Prineipal o]ebearers Minister Iiilerim Moderator Sessioii Clerk Congregational Treasurer Vacant Alison Fenton Stewart Boyle Joan Hamilion Independent ExamSner Isabel McDennent 1420 Dumbarton Road Glasgow, G14 9DR Banke Bank of Scotland 2210 Pai51ey Road West Glasgow. G52 3SJ Strneture, Governydnee Management The Church is administered in accordance wilh the tern)s of Ihe Church of Seotland's Uiiitary Deed of Constitution. Recruitment and Appointment of Trustees The Inembers of the Kirk Session are the charity trustees. Th¢ Kirk Session is comprised of the minister, who is elecl¢d by the congregation and inducted by Presbytery> and the eldeTS of Ihe church who are chosen from those memkrs of the church who are considered to hav¢ ihe appropriate gifts and skills. In a ministerial vacancy, Interiwn Moderator is appointed by Presbylery and is also a trustee. Page I
Trustees Report Year ended 31 December 2025 Organisa¢ional Structu The Kirk Sessioi) which has six scheduled meetings in a year is responsible for all affairs withii) the Chiirel). Certain respoiisibilities are dclegated to the Finance Comtnittee, the Paslor81 Care Committee, tlie Property Cominittee and the Worship Committee as appropriate and tt small group representing the Se5sioiI at "Cluster" meetings has dealt with Il)¢ forniation of a ncw Presbytery Plai1 as required by ihe General Assembly of 2021. The plan was approved by Presbytery in June 2023. and the group continued to meet to plat] its itnpl¢mentation. In addition, ad h(K m¢¢tings are held as circumstances require. Objectives and Aetiviti The Church of Scotland is Trinitsrian in d(Ktrine. Relornied in tradition and Presbyterian in p)lity. It exists to glorify God and to work for the advancement of Christ's Kiiigdom throughout the world. As a natioiial Church. it acki)owl¢dges a distinctive call and duty to bring the ordinanc¢5 of religion to the people in every parisli of Scotland through a teitOrIal rninislry. It Co-operates with other ChUh¢S in varioiis Men1¢al bodies in Scotland and beyond. A seryice of worship takes place each Sunday at I 1.00 a.m. with addilional services at Christmas and F.xster. The Suiiday School also meets on Sunday and joins in Ihc main s¢rvic¢ until after the Children's address. Weekday activities include a Friendship Club, Guild, Kni¢¢ing Group and Line Dancing Group for adults and uiliformed orgaiiisatlolls (Boys Brigaik and Guiding) and Dance Clubs caler for the younger members of tlie coiniiiunity- A Spring Fayre, Christmas Fayre and a numkr of social event4 includiFbg "Breakfast with Santa-, have been arrangcd by the Social Committee over the year. Tliere are ecumenical links through th¢ G52 Churches Together Group. with the neighbouriffig Church of Scotland c(Higregation5 (Cardonald and Hillington Park), the Scotli5h Episcopal Church ('n Church of the Good Shepherd), the CBC Cotnmunity Church and the two Roman Catholic Cliurches (Our Lady & St George and Our Lady of Lourdes). Social events are organId as well as joint Services and a Walk of Witness on G(M)d Friday. There is also a strong chaplaincy link with our four local sch(Kils, Sandwood PriTnary* Hillington Primary. Rosshall A¢Ademy and Linburn Academy. Aehiev¢mentS And Perforniance More than three y¢ars after the discovery of dry rot in th¢ area refurbished in 2021 we were pleased to see the reinedial work finally completed this year and th¢ sanctuary aild foyer able to return lo full use. However, the Church rtainS vacant as we sttll ¢annot call a new Minister pending the resolution of problems created by the "Presbytery Plan" During the year Presbytery agreed to a change which saw Hillington Park and St Christopher's Priesthill & Nitshill unite in June and for a period it was thOu)l ihal there would be a linkage belw¢en the new Glasgow: Hilliiigton Park and Priesthill Trinity Church of Scotland and St James Pollok. That would have left CaTdonald aThl us to come to an arrangem¢nt and discussion5 Cotnwnenced. An initial suggestion of a linkage was rejected by Presbytery in favour of a union and both Kirk Sessions inilially agre¢d to that course. and we reached the stage of congregational meetings being ¢alled to vot¢ oil a name for ilie llew charge. However. ai that point Cardonald's Kirk Sessioi) withdrew its approval for a union with us. With Cardonald out of th¢ equalion we have moved, with Presbytery approval, to wnsidering a linkage between us and St Jame5 Pollok. Oil the hoine front, Mrs Alison Fenton has continued as our Interim Moderator and has led worship once a moiith. We thank her for her guidance and COTnmitm¢nl in whal has been dilricult circumstances as we have tried lo overcom¢ the problems w)sed by Presbytery Planning. (hr Assistant Minister, Rev Liz Johnston Blythe. who we weTe pleased to welcome last year. look her leave in September lo take up a call from Ruiherglen URC and East Kilbride URC and we wish her well in her new charge. We have also enjoyed a range of people on pulpit supply during the year including Rev Eleanor Mcm]0 a fornier Interim Mii)isler at St Nicholas beiween 2013 and 2015, who conducted the October atKI December Communion services. We had a successful year as regards thc various organisations and the events Tun by th¢ So¢ial Committee wliicli for the first lime included visits to England (Carlisle) and Northern Ireland (Beifasl). Th¢ Chrislmas App¢al organised by the Boys Brigade and Guiding and a number of events in support of The B¢atson were also well supported. P#g¢ 2
Trustecs Report Year ended 31 December 2025 Financial Review The accounls show a deficit in unrestricted funds of £30.537 this year compared with a surplus in 2024 of £32,476. Last year we kncfitted fn)m legacie5 totalling £17,087 and a vacancy allowance of £11,196 but had nothing from these sources in 2025. Members will k intcr¢sted io kiM)w tliat we paid £97.803 iii respect of the dry rot work with die in5ur8nc¢ Company meeting £58.000 of the cost and us drawing down £27,600 from the fui)ds held by Ihc G¢n¢rnl Trustee5 from letting the manse as shown in the appendix. We ar¢ liopeful of receiving a further £l1.6W from the insurance MpanY in re5PeCt of VA T. The accounts giv¢ further analysis of the results with the cost of ministry and eiiergy showiJ)g significant increases as expected and we paid around £1 O.I)00 for repairs to the church heating syslem and the manse. So, 2025 turned out to be a challenging year as predicted. Tlie manse continues to be rented. The Appendix shows the "berIt- to date. As can be seen it has provided over £30,000 to pay for th¢ cost of repairs. However. on¢ h8s to repeal the cautionary cotnn)ent- the illCUTne is assessabl¢ for Giving to Grow with 6(P/o of It added to our ass¢wnent (2 years in arr$). So. the whole of thc current balance will be claimed for Giving to Grow over th¢ nexi 2 years. We would record our thanks to 811 the volunteeT5 whose efforts have held in wnning the Church this year. In addition lo ¢nabling the church to function they have soved it signifKant sums of money. Reserye8 Policy It is the Trusl¢¢s' policy to hold unrestricted reserves of at least 6 months expenditure for general aiid sp¢cifi¢ purposes. At the year end the Church held unrestricted cash funds of £65,593 (2024 - £96.130) which, pleasingly. still meets the policy even after the exceptional ¢xpenditure inc4Jrred in 2025. The Churcl) also held £67,375 (2024 £66.250) of Testricted funds which have been provided for specific purposes as detailed in note 2 of the accounls. li was also pleasing lo see the result of the appeal to support the Flower Fund. Statememt of Tru$¢ees' Responsibililies The members of tl)e Kid( Session must prepare financial statements which give Su]¢1ent detail to enable an appreciation of the transaclions of the Church during the financial year. The members of the Kirk Session are Te5ponsible for ke¢pin8 prorKr accounting records which, on requesL musl reflect the financial p05ilion of the Church at that tim¢. This must be done to ensure that the financial slalemenls coinply with the Charitic% and Trustee Investment (Scotland) Act 2005. the Charilie5 Accounls (scland} Regulations 2006 (as amended) and the Regulations Anenl Congregational Finance apptov¢d by ih¢ General Assembly of the Church of Scotland in 2016. They are also responsible for safeguarding the assets of the Church and musl t8ke reasonable steps for the prevention andlor detsciion of fraud and other irregularities. Approved by the Trustees on 26 February 2026 and signed on their behalf by Session Cl¢rk Page 3
Independent Examiner's Report lo the Trnstees of St Andrew and St Nieholas Church of Scotland, Glasgow (SCOI1527) I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 5 to Respective responsibilities of trnstees and eLgminer The cl)arity's triistees are responsible for the preparation of the accounts in Accordance with the temis of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). Tlie ¢harity trustees Consider that the audit requirements of Regulation l IMI Xd) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts under section 44{1)(¢) of the Act and to state wheiher particular matters have come to my attention. Bosis of indepen(lent examimer's statement My exainination is carried out in accordance with Regulation I l of the Charities AonIS (S¢oilai)d) Regulations 2006 (as ainended)- An examination includes 8 review of the accountii)g records kept by the cliarity and a comparison of th¢ accounts prcscnted with those recordk It also includes consideration of any untssual iterns or disc105ures in the aountS, and seeks explanations from the trustees concerning any such matters. The prrtedures und¢rtak¢n do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts. Independent exthmlner'g statement In the course of my examinalion of ihe ac¢ouMts for th¢ year ended 31 December 2025, no matter has come to wny attention which gives me reasonable cause to believe that in any Tnaterial resp1 the requir¢in¢nts'. lo keep accounting records in accordance witli Sectton 44(IKa) of the Charities and Trustee Iiivesttnents {S¢otland) Act 2005 aiid Regulalioii 4 of tlle Charities Accounts (Scotland) Regulations 2006 (as amended). and lo prepare accounts which acc<rd with the accounting records and comply witli Regulation 9 of ihe Charities Accounts {Scotland) Regul8tii)ns 2(M)6 (as amended) have not been mel, or to which, in my opinion. attention should IK drawn in order to enable a proper understanding of the accounts to be reached. r 7y14 Isabel M¢D¢rment 1420 Duinbarton Road Glasgo G149DR Date 7 April 2026 Page 4
Sl Andrew and St Nicholyds Church of Scotlarf Glasgow Receipts and Payments Account for the year ended 31 Deeembtr 2025 Unrestslrted Restricred TtYrtI 2Q25 2025 2025 2025 2024 Nde Reeelpts Donations 42.151 199 42J50 48269 17,087 5,035 16,450 4,506 Legacies Sale of Worl Fayres, etc Use of premises B8nk & Derosit iTrt¢r¢%i Drw dowi from GTS Organisations 4J95 17.155 5.252 30,864 4.595 17,155 5,430 30.864 2.404 178 2,404 1.782 100,017 377 2.404 102.798 93,128 Sale of Fixed Assets Total Receipts 100.017 377 2,404 102.798 93,128 P4ymettts Cosls of ge[ratIng fUlS Charitable liiities 173 173 193 130.381 124 1532 132.037 59,134 Gornance costs 130J54 124 l J32 132210 59,327 Building Fund Cost5 Total Payments 130.554 124 1,532 132,210 59.327 Excess of Reeeipts over Payments for the year befo TrAnsfers TransferJ (30 J37) 253 872 [29.412) 33,801 Exees5 of Receipts over Payments for Ihe year after Transfers {30,537) 253 872 {29,412) 33.801 Page 5
St Andrew aThJ St Nicholas Church of Scotlarf Glasgow StAtemenÉ of Balances At 31 December 2025 Re5trickd Fwnd$ Futtds Ttslal 2(125 2É125 2025 21125 21124 Ivole Bank & Deposil B8lances Bank & de[Sit Imlances brought forwd 96.130 64,834 1.416 162,380 128,579 Movement in yvar. Excess of Receipts 0r Payrnents ror the year (30.537) 253 872 (29.412) 33,801 Bank & deposit ba]anees carried fotTrTr3Th1 65.087 2,288 132,968 162,380 Investments ot market value Other Assets 21,600 21,600 6,000 Liabilities 2.000 2,000 2,000 The COUnts MEre ao*d by the Trlee$ on 26 Felxuary 2026 a1 5igrtd on t1r haIr by.. Session Clerf( Convener Page 6
St Andrew And St Nicholas ChMr¢h of Scotlan(L Clasgow Notes formittg part of tbe Accounts for the year ended 31 Decernber 2025 Basis of Aecounting These accounts iren pr¢pared on (he Receims & PaYrrtS b&sis in &eoTd8rte wqth ihe ChariÉies & TIiLStee Inwslment (S¢otland) Act 2005. Charities Accowlts (OI1ad) Regulation5 2006 (as amended) and the Regul*ions Congregational Winance a[Vod by ilr Gen¢rai Assembly of ihe Chuwh of Scotland in 2016. Movements in Fund5 Ai Jjan Recelpts 3025 P41yments 21125 Transle 2025 31 Dée 2025 2025 Umresirieledfunds Fabric Fund 4.950 14.479 76,701 7.784 14.479 43J30 Legacy Fund General Fund 654 (654) 654 96.529 (130554) s.130 l(K).017 (130554) 65.S93 Reslric¥edfunds Building FviKI Fabric Fund 10,726 50.000 3,827 167 Equipment Replacement Reser Mission Cam18 FurKI BeneK)lent FUJKI 3.649 167 178 292 1124} (1,481) (51) 367 Flowtr Fund 45 2JlO 874 Tr Sunday sc01 1.371 1,414 50 1781 11.656) 67.375 Trfol FMHds IQ380 101798 (131210) 132,968 Page 7
St Andrew and St Nicholas Chureh of Seotlarf Glasgow Notes forniing part of the Ateounts (¢ont(L) for ¢he year eThded JI Deeember 2025 Movements in Fund5 {contd.} Purpose of Funds Uvreslriclgd Funds Fabric FurMI- The Tritstees ha sei &8i(k futh for maIntenae ofihe Church prOrtY. Legacy Fund- BalarKe of 5cifiC legxies. Interest tre0 Credited to General FuT¥I. Genera] FUr- Deals Mith tTr (kny to day running of ajurc ReslriclEdFund5 Bwllding Fund- Sei up io thai with redeNrloptTKnl ¢ts followingunion Fabric Fund - Holds lewy a] other donation5 sprcifically gIn foT the m)inten2rne of th¢ Chur¢h property. Equipment Repla¢¢metrt Re5enr- For future pwcha%es of orgM4 wnplification aThl PTinting equipm¢nt. Mission Campaign FurKI-.MoDi¢s SFKcifically gin to lund local mission. Belent F1- Proiides small gifts to the aged atKI infjrm Flomtr Fund- Promde floMYrs for display duri senryces of Drship %thich are then dislributed to ihe sick realL Sunday Schwl - Dea]s wilh tlK lll1¢S of School ittl11r% proirydirÉ prizes for the ¢hildr¢n. Analysis of Donations UKreslrk(ed Reslricled Fwsds F*ds Orgt7n15AIi¢ 2025 2O2J 2025 2025 2024 otTerings IWFO & Standing Orders) Tax ReeoNEred on Gift Aid Donations 37,898 1.641 ,092 37,898 1,641 1,092 39,479 6,000 1,106 Ordirmry Offerings {n Plate) Building Futd DonatiotLS Other Offerillgs. DowtiorLS ¢1 1520 199 1.719 1.684 199 42J50 48269 Page 8
St Andrew aDd St Nicholas Church of Scotlarf Glasgow Iyotes forming pxrt of the Accounts (eont(L) for the year ended 31 December 2025 ANaly5is of Payments U0r¢11¢d Re5Éncled FuNds Ch4reh O#RoiilsoilthL 2025 2025 Trtol 2025 2025 2024 Ctpsis ofGeneralirtg Funds Offering Eme10S 173 173 193 173 173 193 CharElubleAcÉivilies Givingto Growl M&M Cojxrilxrtion Presbytery Dues Interim Moderator's ExpeThs¢s Council Ta 43549 2J31 43.549 2.331 24,198 3.554 TraNrl Expenses Pulpit Supply Other Sal&y Costs Dry Rot costs Fabric Repair5 & Maintenance- Church Fabric Rer$ & Maint¢narKe- Manse He 8Dd Lig Insura0¢¢ 906 906 190 1,900 5,035 39.803 8.416 4.984 15264 3,957 2.871 1.900 5,035 39,803 8,416 4,984 15264 3,957 2,871 1.532 1.490 2.400 4,242 3,157 12,080 3,488 2.683 1,789 1,342 Chureh Olee Exe$ Organi5ation5 Other eXSe5 1532 l J65 524 130J81 124 1,532 132.037 59.134 Governance Cosis IndeTrent EXamir'S Fee OiherPayppKnfs Building FUWKI Costs Tofal 130554 124 1532 132210 59,327 Trn5tee ReMunetIon and Relwted PA Transaclions During the year no of the trustC¢s recei%td any reimbursement of exeS {2024- 1 trustee receId £1 l in respect of trabtlling exse5). No trltstee or a rsOn related to atrwtee any Ts0[Al inierest in any contrxt or trnLS*tion entered into by charity during the year. Pag¢ 9
St Andrew an(1 St Nicholas Chureh of scotla1, Gl4sgow Notes forn]ing of the Accounts (COtd.) foi. the yegtr ended 31 De¢¢mJxr 2025 Minisl¢r's Stipeiid All Church of scotla c0ngre8atioJ ttsnirite to the N'ational Stipend Fund iithich kar5 IFE costs of all Iniiiisters, stipends and eJiiploJ¢¥'s contributions for tIonal Insurance. and IK)usiiJg and loan fund. Stipelldg ¢ paid in Ke0rdar¢ Thiih the n*ional Sti1 s¢a]e. Mthich is related to }ears of 9eTrict. For tlie year uiider reiieiy, Ihe tninimuiji SlipetKI £32,433 dj ihe maximum slIndti The fifth and svbs¢qiienl years) Nas £39,856. Other Asset5 2025 2024 Manse ISted iiiih Church of ScoilwidGettral Tnistees) Gift Aid Tax Rtfiind DI VAT from Insurwx¢ conitKll)y 10.DOO 11,600 6,000 21,600 6.000 Liabilities 2025 2024 Healit]g and Lighting 2,000 2.000 Collections for Thlrd Parties 202.f 2024 Lodgiiig Hoiise Missioi) ErSkil Hospit C.hrislian Aid 265 187 192 175 277 220 734 582 Page 10
Appendix St Andrew and St Nicholas Churth of S¢o¢land, Clasgoiv FUNDS HELD ON BEHALF OF THE CONGREGATION BY THF CHURCH OF SCOTLAND GENERAL TRUS'fEES 2025 2024 CAPITAL ACCOUNT Credit Bala)Ke held at 31 DeCemr at C05t Mk¢t Va]ue at 31 December REVENUE ACCOUNT CTedit BalwKe ai l J&wary Rent of maSe (t of agent's fees) Interest down by ¢lHwch ¢0 ¢t cost of.. dry rot reFairs repaiTS 31.409 13.893 17,955 13,848 1,061 (27.600) (3.264) 1520) (1.040) AdTllin chaTges MaJL%e ¢05ts (1.218) (237) 31,409 Credit Balances held * 31 December 13.995 Page 11