St John's-Renfield Church of Scotland Glasgow 41-1 St John's- Renfield Ststement of aceouDts Ye4r ended 31 December 2024 Cb*rity No: SCY112920 Cmirytm fi•: 161119 St John's-Renfield Church of Scotland. Gkngow Trustees. Annual Report Year ended 31 December 2024 The pr￿￿t their ttport and finfflKial statel￿ts ofthe chxity f(ff >Yar ended 31 Dee*mbu 2024. The financial S￿ernents have been prepared in acccffdance with the ￿￿￿tIng policbes sa in the nom to the accounts and comply with the Genernl Assembly Reglll&tic￿ for Congregam￿l Fin￿￿￿. the c1wit1￿ and TnLthe tnvesthent (Scotland) Act 2005. the Charities Accounts (So)tland) Regulati(￿ 2￿6 (as utteThkd) and Acc(Amting rd)d Reimirling by Tharities: Ststement of Reconunended Practice applicable io cTrwiiies prewing their accounts in Xcordance with the Financial Reporti￿ Stsndard applicable in the UK and Rep￿11¢ of IFRS102) issued in 4knber21)20. Objeetlves and Aetivitie8 The Church of ScotlaThl is TrinitiTian in doctri￿, Refr*med in tradiii(m Presbyterign in polity. li existsto glorify God and to WOTk fry the adv3nc•nent of CbTiSt's K* thr￿{￿# the As a wional Chur¢iK it a¢knowlgJges a d}￿InCtiVe ¢all and dury kn bring the ordina￿eS of religion to tl* p¢opl¢ in every of kLthndthrough a territorial ministry. 1¢ co- op¥a¢¢s with other Chur¢hes in Y4TiOW ErUrnenic￿ iMJdie5 ID Scirtland and bey￿d. st JOhn'5-Renf￿d.s o%warch￿e obiedr4E5 are to: Prodairn the G(￿d Ne*s of the Klrwom. teach. baptlse and nurture new believers and respond to hurnan need by1ty4ry seN¢e. We seek to tran5torffl unjust slructwes of s￿iety. to challenge violence of every klnd and wrsue pea￿ reconciualion aThJ Sli)￿ to 5afryuard the integrity of creatbon and 5UStain and ren•w the fife of th• èarth. WÈ èlm to fulfil o￿T obiectNes by: TrylTrd to Il¥0 our Ir4es throuth thrI￿lan rdlues, Offeri￿ wC￿lp ihat ts openi accesslble, and appealin8 wF4le Providi￿ opportunitiesfw people to explore and develop th•"r faith. We provide pa5tgral QTe and 5UPPOrt to members friwK15 and parishio￿r> We 5UPPOrt the l¢xal a)rTWnuI￿ by offerlng opportunllles forfelo•shlp and hosting communitygroups while responding to and initl*ire caus f¢Y aSSt5tante aTrJ support from local. n&t￿nal and nternational tharities and NGO4 and MlssSon PartnLYS and bYsteWardi￿ Dur re50urce5 Effertlveby. De4Jite a three-year vacanry* o￿T strengths are Ihequality of Thxthlp. preach1￿ and tea¢hln& pastoral care. and ralsin8 fund5 fcf the church WKI for externa causek We ha¥e a strore * 4tytrrfant thwth c(xnmui¥ty. an effedive Kirk Se55ion, and errthuslastlc WO￿nteerS. Aehievemtnts amd P¢rforw•n¢¢ tkning 2022 the Presbytery of Glasgow la￿¢￿ a F*¢ry Plan with the aim of redwing mintsterial supFKrt and building provj$ion whik m8inthiniry th¢ thurth's mi55ioa objcctiv¢s. The pkn requiTed all chuTches to fiKm or join IC￿l'tR￿Ks" to optimise ministty allttaiion and ￿se ofbuildktigs. In 2024. & J(4m's-ReDfKld was c￿firMed as a rnember of W¢si EDd Cl￿St￿ alon8 with Kelvi￿￿Je Hillhead. Partick Trinity. Kelvinbridge. and WelliogtoTh (the latter of these wilted to form Kelvin W¢st in Nov¢mbu 2￿). W￿k b¢8An imm¢di*ly to ¢xphrr ￿y5 of wwkiry and 15 ongoing. Thanks mernbers of ￿ church f￿lty are mniisw s4wt of ￿1P11 suppty atyj minithrs Wesi FThl Clysterchur¢he4 our Worthip Tr4m we offuf4J prai* every SuNJay dwittg the reporting Worship mained ihe tth)st significani elem¢Dt of our ChUrt￿ suslaining a *tekly gath￿￿8 of arnuThl 70. We b.ve4treatt￿ Sunday 5erYicts via YouTube twice & month, allowing and (Ahu5 wmble gathtt in the S8￿Dj￿Y to IYXLD¢Ct with and benefit from worship. thjr YouTub? cFAnnel rM)w h&$ 64 w￿rit￿r$ with rath 3ffVif¢ T¢￿Ing 40 10 80 vicws. W< aJxTr li￿. strewn¢d our Rem¢mbroJJ¢e Day service. rt¥r¢sentstives fr(￿ 5° Gl¥ow B￿, Brigade c(Knpa￿ and 25 Glasgow Girl Guide Company parading th¢ir Colo￿5 feattwed a taltmted musician from a local school. St John'8-Renfield Church of Seotlanwship among th¢ our frittkts fTom West End Clust¢rL*urche5, and the loul c¥)mmunity. Our membership reduced by 10 10 228 duri￿ the yw. This w•$ due to the d¢4ts of five mrmLrt5 and the transfer otht ofa flwther five member& Th¢ Truslee5 wish to rec(Kd tsirwtitude and 4y#iati(m to stsff WKI Vol￿teCT5 to wp(At the life and work of our church. Pl@ng for the futsre In th¢ wming ye¥Mr plan to role as the ehurth in Kel* and in doirtE so to klp pr¢pare for a firture Ministy. We look fonv¥d to Teaching establish and impTovE links with the loca] ¢oThrfnunity aThJ to with West End Clust¢r ¢hwt*K5 to xhieve cArsh¥ed miuiLwI uim5. Finan¢ial Review T￿ detailed for the year ¢thd 31 Demi%r2ff24 are pys 9 to 17 of tlths w. GeDeTrl Aeeollnt General Account sl¥>ws an excess of iTKon* over expeTrliiure of £18.627 Overall ordinary income incr¢43¢d by £9,142 £168,6112. The main item5 5how¢d off¢rin8s ty£3.119 to £102,835 Gift Aid rcwvery up by £523 to £25,744. Th￿e w&8 one legacy of£20,000 a grnit £3.1I19 U(M) from Boys, Bri8* CompaDy rxeived duri￿ the year. General Account ewndiwJE incTea5ed by £2.516 dwing the year to £149.975. The main ¢hon8es wrre an incre￿e in salary ¢osts and pulpit gjpply of£l.898 a reductV￿ of £4,898 ID repair costs kn £17.485. Heailng and lighttng inCre￿d by £4.991. IJNThJce by £l.IM6 a]Ml ￿eeP Of8[w￿ by£l.iMM. Equiimneth rvjucvj by £1211. All other c08ts flu¢¢th by no more than £l,OIY) exFL Major Repalra Fu*d This fUT￿ received invesnnent in¢LMne of£44 and nowh&s fiY*ts of £l.IM4. Fabrle Fund We received iJ)VC5thKni in¢ollK of£3,026. We also revaluul Charifimd ittv¢sthi¢th at the Y￿ end. Thi% resulted in unrealised gain ofQ312. The b41anL% in the is £73.648 St JohD'S-Renfield Church of Scotland, Glasgow We received in¥tsknettt i]Komt of L3.026. We also re¥￿￿ed jrare￿ This (esulted in an ￿n￿liStd gain of £2.312. Tr bal￿￿¢ in the fiupa 15 £73,648 Trustees, Annual Report (cont) Year ended 31 December 2024 Finftncial Revirw (eont) Project FoAd We identified a need w ￿rade Ill the ¢hwth toilets to them up ￿ an 8¢¢eplable thdard A[￿ akn conside¥ inwroving access to the Bro¢i*rton Hall. We have Taised afurth¢T £10.095 low￿d5 ￿ wst of thi¥ and ￿￿1¥¢d a rnof £13.613. Th¢ toilrts in the main buIldH￿ have be¢n C￿le￿I It & cost of £80.6S7. The cwremty £11.038. P*riah Development F￿Ad tknlng yeaT reLYibrd a iyyof £83.055 10 p#rnit its tL) (wr profik in th¢ par￿￿ We aLqo Te(eived inttrestof £lJ81 The fuTrJ Th thds at £97.425 KDves¢ment polKy aDd p•rformaDee Wc cortinve to hold M & G Clwifirtd 1￿me Units *tii¢h 36% of our total assety. Charifund have p¢rf(mned ¢onsis¢¢ntly over many yea[& Ctr itKom¢ from the ￿lts this year wM)unte4110 £5561 (2023: £5.283). We also IM>ld £63.555 in the Church of &oiland InNrstoYs Dwit Fun(L Reserv￿ Policy It is the Truslees. Exilicy to I￿ld testt¥es of apFwxinhately DI￿ months ¢XF¢ndityre inc1￿7r￿gdCSIgnat￿l fin¥ls. At the year end the Church held unrestricted fuThts of £135229 This is m￿e up of£74.692 Thknich l>caJ desigmted for fabrK. plu5 the balance on the General Account of £60.537. The Ch)rch alx) held £l10.181 of ttstricted fimds which h•v¢ im) tffovidejj forthe pwposes spe¢ifftd I￿ N￿¢ IS. Risk MAnAgtment The trustees fornialty ttview ￿117¢1¢5 in plxe to mJnJ8e the risks thE Church faces ￿ their m*ings thro1￿hr￿￿ ihe year. The ffiistees akn eviluate risks on an Ongoi￿ bJ5i& in re5porne to rw*)rfs received frt*n *wvJin8 and. h(t. commiitr¢s. Whtrt policie5 have been established forn￿1 d¢xXunry￿0n is in plxe for nwna8in8 the risks. Stsps aT¢ t￿en to enswe the Manyll￿t of dxs¢ risks is Strength￿ kn n¢¢¢55ary. Risks i￿lUde th¢ safe8uardin8 of children aTrJ vulnetabie dats priAtttiw bealth and s&f¢ty, we of sc¢ial medill and financial risks. Strn¢tur4 Governance *nd Maa#gemeDt Governing D￿￿￿ent The ¢0￿gregation 15 a r¢gistffed c*. numbtt SC012Y20. and is thinist¢rnl in ￿rdan¢t wlth the terms of the Deed of c(￿Stitut￿)n (Unitary Forni), 8NI is to the Ads Wmi RegulatNM of th¢ C*nernl Assembty of th¢ Chw¢h of Sc(*land. Re¢ruliment AppolntmeA¢ of Trutees Membeys ofthe Kirk Se&sKin we the charity Th¢ KI￿ SessN)n ae thB ¢lder5 of the church and ue ¢l￿en frtyn those memt¢rs of the church who are ethL%idereil to ha￿ the 8pprwi*e gift¥ aud 5kiUk The minister. who is o munb¢r of ihe KI￿ sessio￿ is elected ty th¢ C￿re8th and iNlucted by Pr¢5bffty. Org4ni9gtiong1 Strn¢¢•re Th¢ Kirk S¢&8iOn is chaired by the minister. or*Kh othtr nominee as atml meets times a year. All affairs both spirAts41 aTvJ t￿po￿l are the resp)Dsibility of th¥ Kirk Session. The KI￿ Session h&8 resolved io *j￿ the li¢leof Eld￿ Erneri￿ for thos¢ eld¢r5 who are nrp Iy xtiv¢ in tk dEcision making of Church. Certain re4yoAsibilitie5 are (k]e8th1 to the Financ¢ and Proptrty ¢ornrnillee5 &8 apprryitt TIK3e wJThnillees report regulATty to th¢ Kirk Se33ion at k&st fow iimc5 a YW. St John's-Renf*ld Churcb of Scotland, Gl TrllSte￿' Annual Report (eont) Year ended 31 Deteniber 2024 Refer¢D¢¢ and Administrative Infornation Cb*rity Name: Princlpgl Offlce: St Johft's.Renfield c.hil￿b of Scotland. Glasgow Charity Regi￿rat￿ NllThb￿. SC012Y20 {chU￿h of Sc4)darkl u)ngr￿lon refu•K¢ m: 161(J)9) Indepemdellt IxAndmer BaDkerJ Bfink of S¢thland Glasgow Argyle Stre¢ PO Box l(m. BX2 ILB PA8¢ 6 St John's-Renfield Chureb of Seotland. Glasgow Trugtees. Annual Report (Cont) Year ended 31 December 2024 Trnslees, respoMibllliks st*te•**l with appli¢the law And U¢)i¢ed Kingdom Swid¥ds (Uni￿a Ktn8drrfD Ga)ernlty Ac¢epied Accoymin8 Pradice) rinancial ￿ whith sTrM)w a tr￿ fair vicw of the of affairs of thc thwity of the t￿ming tE l Appli¢#ion of re$Otr￿ of the ¢b*ity In the fwiixwl thE tr￿te¢S a required Lo: select suitthle 8&wn1ingpJfKies ar4t then appty them ￿51$mIty. obsttve the methots and Pr￿tiPleS in thechtritits SORP 2020 (FRS 102k" siale wheth¢rapplicabk wUntI￿ md swemthts of ff¢oiw))¢D¢knl beth) Collo*vl 5ubjei# to Eny dLywtswr5 di5clo%d Ind wilaiMI in the fina￿]11 epue the finwKiBi ststhents on ts 8oingwn(vn Unl￿ It is th¢ k*drity wkll coniinuc in oprrnioral cxis The Ir5PD￿1bk foT ptopcr rEQ)rds svhith dith5e with reawnable ¥curacy ai any lim¢ the fir￿]￿1 trfmition of the charity MTr ewbk ensure the ststanents comply with the Charities Ind Trustee Inveskn¢ffl (s￿*14￿1) kn 2(KIS *d C1witKs Acco￿nts Regulthions ￿61 amcth). They also reStA)n￿ble forsafegwardingthe 4ss¢ts of thedwT*y *KI fortaking wr4xmnbk for the prEYcniion ￿ dckctM)n of fra￿1 aThl ot￿￿ iwlaribu. Thr Ic5￿￿1b￿ for ts ]naIntCn￿ a￿j inttgTity of th¢clwity •J fir￿￿141 inforM￿lOrI ngTy¢ion¥ w¢b3il¢. in th¢ United Kingth)m gov<¥ning the ¥¥J dissemin*ion or fhThan¢iai sMeÉnents may diffrx from legTrsl*ioti in othu jw1sdk￿* Approved b the Trustees and si ned OD their beh*lf A¢¢log Sessloth Ckrft D•le: 26tb. Febmry? 2025 Sl JohD'$-ReDfield Cbmrcb of Scotland, Glasgow SC012920 Independent Euminer'8 Report to the Truste¢$ ofst John's-Renfield Chur¢b I report i)n th¢ of the charity for the year ended 31 Decerniw 2024 which ar¢ set out on pag¢s 9tol7. ReS￿lIve ro8polljibililiu5 oftrutee• *Ad judepe￿¢￿t examioer The charity'5 trustees ar¢ r¢spMsibk f(r the prqxration of th¢ acwunts In with the t¢nTrs of the Charities and Tn￿tee Investment (Scotland) Act 21X)S and the Chariiie$ Aeeounts (Seotland) Re￿latiOns 21KI6 (&8 amend￿). The charity trustc¢s consider tha¢ th¢ wdit wirem¢nt of Regul￿10￿ l(Xl) (a) to (¢) of ih¢ A¢counts Regulations d¢xs not awly. It is my resp)nsibility to ￿mine the accounts as rquir¢d undcr s¢ctK)n 44(1) (c) of thc Act and to slatc whctlKT Prticular IT￿tter$ ha￿ comc to my attention. My examination is Carri￿1 out in ac¢orthce with REgulalion I l of the ChaTiti¢s Accounts (Sc(*land) Re8ulations 21K16 aThentsl). An examination include5 a review of the accounting rt¢ords kept by Ihe charity and a ¢ompaTiSOn of th¢ ￿￿ou￿¢S t￿￿¢￿ed with those records. It atso includes consid¢Tation of any unusual items or di￿￿)Sure* in the xcounts. and seek8 explanations from the trustees concerning any such matters. The prrKedures undertaken do not Providc all the cvidcncc that w(yJld bE required in an a￿liL and ¢oMseqthendy I do not exrAUS art audit opinion on the view given by the accounts. IndepeBdent euminer'¥ sts¢emeAt In the course of my examination, no matter has come to my attention which givcs mc rta50nabk (au5C to IKITCVC that in any Jnaterial thc requircmcnts: ' to keep Accounting records in xcordance wilh Section 4411) (a) of the 21X)5 Act and Regulaiion 4 of the 2006 Accounts Regulations {&$ arnejmled). and to pr¢par¢ *cwunts which accord with the accounling T￿OrdS and comply with R¢gulation 8 of the 201￿ Accounts Regulations (as ameNled) have not bEen mel" LY to which, in my Opinio￿ attention slkn)uld be drawn in order to enabk a worer understanding of the ac¢(MJnts to be re&W. 18th. March 2025 St Johnls-Renlleld Church ors￿￿*lld. Glfisgow Ststement of FlnBnci•l Adlvlll Y¢4r 31 D¥¢mb¢T 21)24 Uiyejtrktsd kntricttd F¥Ads Fwods Totsl 2023 149359 1739 11,743 9￿?71 &550 24Q030 143.556 17.575 6.2tv) Ctr•ritsbl¢ aatviti¢S Okntradiiig aCliTlitits 9,007 11.853 7,302 11.743 1704 IA622 28&448 11.853 4,115 1.142 13.61J I IA776 3.187 171.672 161322 21971 189.293 Rgising fimds ajawitsbk &*iviiies 149.533 19283 2M116 31x1 239.116 147.209 250 147,459 15.680 162,889 250 olal e 149,833 9383 13,680 163,139 Net Incom￿{*1P¢￿dmure) before *wI IDMtx ￿ iNV¢51TreNts 21,839 27.493 49.332 14.863 11.191 2AI54 Net yinsl(lo&¥ts)on iDwc5trats 4ncowrJlrJpendilure) aud •ot 2J12 1312 (1134) {2.134) 24.151 27.493 51.644 12.729 11291 Tr￿$reTh fi￿JS 1142) 24,iK8 142 27.635 51.644 11729 11.291 24.020 RttOACl￿lots tsffv4dg: Totsl hthds t*ouiht forw•rd I tarri￿ fon* 1112x) 135.229 199,766 251.410 9&491 111220 77255 88,546 175,746 199,766 11&181 Pa8¢ 9 St Johft's•Renfleld Church of S¢olland, Glasgoiv Balance Sheet As *131 Deee•ber.21tt4 R¢•trk*d fotsi TDtsI 2W2J Tan8ible art% InvesDnM 82$ 1.650 88,674 90J24 i• 54h92 5S517 36294 36394 Assets DcbtorJ cosrr DetA)sit FLThI A¢wunt Cash at and in hand 13.614 30.(K 36273 79.887 164545 16&23 63JSS 67 33J55 41,1)94 84fv58 J3.555 88.792 122J47 Credlton FaJlin8 du¢ within on¢ye¥ Net turr¢n¢ wets 12 IZ,9D5 109A42 79.712 79J87 15gJ9* Net wets 135329 116.181 251JiO 199,766 Thr h•J5 of the ch•rty. Is IIA181 UnTestric*d i￿)￿* fund&" Desigwed fund5 fund 74M2 60537 135329 69.310 41,910 111320 135329 Toi*l ¢h#rty fuftth lJ5329 11&181 25IAI• 199.766 The aC￿unts were apr¥0￿d byth Tnwee$￿ then￿l￿of th¢ Kirk Sc55vM w 26trk Fdxuary 2025 For and Wwifofthc fTUStLYS Page io S¢J•hll'&Reilldd ChMr 2.312 251,410 41 A J•A• Ai31 D 2023 Benew•lent 355 4,769 1.654 6.249 788 1.034 11488 67.987 88,546 FoodtrADk 1619 (6fv(M)) (1,521) Flu￿r Parigh devclopment Toilei upgrade 55.853 77255 19,692 26,970 (7.558) 115.679) Designawl fabric Dcsigno￿ fuNI for rcpttir G￿¢[al 67M2 2,822 (IlJ4) 68,310 1,0 41.910 111.220 29.9ty) 9&491 159.460 162J22 (147.459) (147.459) (1134) Totsl f¥n 175.746 1892*2 (1*53.138) (2.134) 199,766 fR Benevoleni furtd is ￿ll￿th to th¢ Minis￿ for¢h￿l￿b￿ pay1rt￿ kn the nmlyofth parish aThJ coweytioTh. Fo¢JJ)4nk fund collects aml remits dDn*ioDs ￿ the fO￿ank Flowtr ful￿ is a fimd to wJvi(k flowen krdisplay dwing stsyice50fwwthip to memkn PAri5h d¢v¢k)prn¢nt 1$ ayatlthle kn fmw(z iniiijtiv Toilct Up8r41¢ fund has be¢n eStsb1￿ w fut￿ toilet utw•Aes th¢ woputy. Th¢d¢5iRnrf¢d fund (or rtyair5 8ddiiional fimd availabk for Iw proptsty maintUWKt poj Page16 St John's-ReDfield Cburch of Scotland, Glasgow Notes forniing part of the fi•aDdal statements for tbe year ended 31 De(%mb¢r 21124 16 CollKdono for thlrd p*ll•8 2024 2023 Si Grcgorfv Foc4lbat& (in¢L Gifi L4Jging Howe Mi¥si Olive Tree Scotland 4J87 1476 2219 1ft73 1.055 1.275 700 Christian Aid Fielts of Life 1583 Yoww Lives vs Cancer Red Cross in Ukraine 350 270 125 56 50 BBC Children in Ne&1 TwkeylSyri8 E¥Tthq￿ Appuj Epilepsy Corffl¢crKJ 75 1.000 365 29LI 12,938 20.111 It not ix¢D p058ibk kn fulty qw4nlify doD*l0￿ fry othr¥s ￿l¢b have been m**ince some members 8a¥e direct to the chatiii&q concerr*d. We weTe abk to send an extsx £1,{￿ ￿ the in DKanbef ovff •Erf)v¢ the £350 w nw)nth wé nonnally gi￿ to help thLW families in over the arisnw pcrio Gift Aid will alKibe able to be Clain￿ dire&t by the dJariti¢s on ofthe thotions liskd abov*. Donations irt kind also male dwir8 the yearty St. Greg￿S F{￿ the Wing Howe Mission attd ChTi5tinas gifts for thr￿8th Glasgow. the C8ringCity. 17 Th• L¢y* B•qu••t The Chwch has an interest in the Low Beqrt comp￿ing 462 wills in the Churrh of S¢oiland In￿S￿nent Trua. Trse units aT¢ Trfain￿ by the ￿Urch of Sc(*lawNJ and neither the I￿￿est the units ue slb)wn in the ststem￿ offw 18 L•gacl•s and donotlons dunlng th•yw. Bequest from Beque￿ frLwn 83.305 20.W) 103 Gr*ots rethivable Listed Pl2e¢s of Worship Sch¢n 16,623 Page 17