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 And￿W 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 S￿l0n 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￿]e￿bearers 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 te￿itOrIal rninislry. It Co-operates with other ChU￿h¢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 organI￿d 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 r￿tainS 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 "be￿rIt- 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 ar￿r$). So. the whole of thc current balance will be claimed for Giving to Grow over th¢ nexi 2 years. We would record our thanks to 811 the volunteeT5 whose efforts have hel￿d in wnning the Church this year. In addition lo ¢nabling the church to function they have soved it signifKant sums of money. Reserye8 Policy It is the Trusl¢¢s' policy to hold unrestricted reserves of at least 6 months expenditure for general aiid sp¢cifi¢ purposes. At the year end the Church held unrestricted cash funds of £65,593 (2024 - £96.130) which, pleasingly. still meets the policy even after the exceptional ¢xpenditure inc4Jrred in 2025. The Churcl) also held £67,375 (2024 £66.250) of Testricted funds which have been provided for specific purposes as detailed in note 2 of the accounls. li was also pleasing lo see the result of the appeal to support the Flower Fund. Statememt of Tru$¢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 (sc￿land} 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 A￿o￿nIS (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 a￿ountS, 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 resp￿1 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