The Church of Scotland
St James Pollok Parish Church of Scotland : Glasgow
Year ended 31st December 2025
RECEIPTS AND PAYMENTS ACCOUNTS
The Church of Scotland Congregation No: 161008
Scottish Charity Registration No: SC013313
St James' Pollok Parish Church of Scotland : Glasgow Reference and Administrative Information
Charity Name: St James' Pollok Parish Church of Scotland : Glasgow Charity Registration Number: SC013313 Congregation Reference Number: 161008 Contact Address: June Couper ( Treasurer) 82 Invergarry Drive Glasgow G46 8UN
Trustees
1 Reverend Jade Ableitner - Interim Moderator.
Congregational Board Kirk Session 1 Sue Eeles 1 Cathie Arbuckle Emeritus as of 30 June 2025 10 Mary Hamilton 2 Pauline Graham 2 David Arbuckle 11 Anne James 3 Edith Grubb 3 Nan Brown (Died 23 August 2025) 12 Barbara Mitchell 4 Colin Harkins 4 Heather Corr 13 Hugh Mitchell 5 Tilda McIntyre 5 June Couper 14 Barbara Morrison 6 Janette McKinlay 6 John Goodall Emeritus as of 30 June 2025 15 Bill MacDonald 7 Carol McKinney 7 Louise Goodall Emeritus as of 30 June 2025 16 Gerry Purdon 8 Margaret Thompson 8 Jeanette Gourlay 17 Helen Stezaly 9 Frances Vetters 9 Jean Hamilton
Congregational Board includes all Congregational Board members and Session members
Principal Office - Bearers
Interim Moderators : Reverend Jade Aleitner
Session Clerk : David Arbuckle
Clerk to the Congregational Board : David Arbuckle Treasurer : Miss June Couper
MDS Pastoral Assistant : Mrs Marie Thomson (appointed 1 Nov 2025)
Independent Examiner Kristina Bowie FCCA 18 Ledi Road, Glasgow, G43 2AJ
Bankers
Bank of Scotland (Cardonald) 2210 Paisley Road West, Glasgow, G52 3SJ
Page 1
St James Pollok Parish Church of Scotland : Glasgow Trustees’ Annual Report Year ended 31 December 2025
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Model Deed of Constitution.
Recruitment and Appointment of Trustees
Members of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. In a ministerial vacancy, Presbytery appoints an Interim Moderator who is also a Trustee.The Congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated
Organisational Structure
The Congregational Board is chaired by the minister and usually meets six times in a year. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate.
The Kirk Session usually meets six times a year and is responsible for spiritual affairs within the church.
Interim Moderator and Locum Minister
Reverend Jade Ableitner served as our interim moderator in this year. The Interim Moderator will organise for a Locum Minister or pulpit supply or Sunday Worship. This year Sunday worship has been covered by Pulpit Supply.Since August 2025 Reverand John Murning has been providing long term Pulpit Supply. The congregation are very appreciatve of the pastoral support and encouragement we received from Reverend Jade and Reverend John.
Presbytery Mission Plan
Unfortunately, as part of the Presbytery Mission Plan, Presbytery of Glasgow have decided that our church building is to close in 2027. Presbytery made this decision without discussion with ourselves or the churches in our Parish Grouping.
In December 2025 the Presbytery plan for St James changed. We were informed of this change by another church, not by Prebytery. St James' is now in discussions with St Andrew and St Nicholas Church to form a linkage.
The discussions with St Andrew and St Nicholas have been positive and the Kirk Session have agreed to proceed to linkage. We are in the process of submitting the required paperwork to Prebytery, Within the linkage, St James' will still operate under the Model Deed of Constitution, with a Kirk Session and Congregational Board. After the Presbytery have agreed the terms of linkage, the congregation will be asked for the approval of the linkage.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
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St James Pollok Parish Church of Scotland : Glasgow Trustees’ Annual Report (cont.) Year ended 31 December 2025
Sunday Worship
Sunday worship services are held at 11.00am. Communion is celebrated four times each year
Special services held during the year included Harvest, Remembrance, Maundy Thursday, Christmas Eve.
Youth Activities
Weekdays Boys Brigade and Girls Brigade held their regular meetings throughout the year. The Community Voice Youth choir continued to rehearse in the church buildings. The Little Angels, a community Toddlers Group meet each week in the Titwood Hall.
Adult Activities
Weekdays The Voice Community Choir hold a weekly rehearsal in church building. Saturday Community Coffee Mornings were held regularly. In June we held a very popular community Afternoon Tea celebration. In December we held a very successful Christmas Afternoon Tea.
Village Storytelling Centre - Limited Company by Guarantee : Although no longer part of St James' one of our Elders is still a Director of The Village Storytelling Centre . The Village still holds events at St. James'.
Achievements & Performances
At the end of the year, we had 83 members on our communion roll and 15 adherents. During the year, the Interim Moderators and Locum Ministers conducted 4 funerals, 1 wedding and 7 Baptisms.
The average attendance at Sunday worship was 45 in 2025, and we appreciate the on-going support and commitment of our faithful congregation.
Throughout the year, 55 young people were involved in the life of the Church.
Young people of other faiths and nationalities were warmly welcomed to our Boys Brigade and Girls Brigade.
Community Involvement
Local families were given support from our Ministers and Elders. Elders and church members are active in local community groups within Greater Pollok Area.
The Community Voice Youth and Adult Choir rehearse at St James
Cocaine Anon use St James' as a weekly meeting place.
The Congregation weekly collect food for SWAMP/Pollok Pantry Food Bank as well as Fundraising Donations
Lyoncross Nursery use St James' for graduation celebrations
Page 3
St James Pollok Parish Church of Scotland : Glasgow
Trustees’ Annual Report (cont.)
Year ended 31 December 2025
Review of Financial Statements
Congregation's General Fund
General Fund Income from offerings and donations decreased by 16.06% at £19,311 compared with 2024 (£23,007). The 'Hire of Hall' has decreased this year by 34.38% to £2,730 compared with 2024 (£4,160) . Also Fund Raising increased by 20.93% to £2,901 compared to £2399 in 2024 and donations from Baptisms, Funeral and Weddings decreased by 23.99% to £479 compared to £630 in 2024.
Members and friends should note that £1,887 was claimed from HMRC on Gift Aid offerings/donations which is a decrease of 62.15% on 2024 (late claim in 2025) Many in the congregation use the Gift Aid tax method of giving and I would encourage more people to consider giving by this method.
General Fund Expenses of £51,720 increased by 27.2% on last year (£40,656 for 2024). It showed the biggest expense was for Gas & Electricity of £12,240 (which was an increase of 25.44% on 2024). During the year we claimed money from our Church of Scotland Consolidated Fabric Fund Rrvenue (which is the interest from the Sale of Manse (2022). Invested monies helped with Insurance, Gas & Electricity expenses, and under a new regulation we can claim back Pulpit Supply as we are a Vacant charge at this time.
Fabric Accounts
Fabric Fund : Biggest expenses were for AFS Electrical for £1,930 and boiler repair with J V Heating of £604. We have other necessary boiler repairs due to take place in early 2026.
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St James Pollok Parish Church of Scotland : Glasgow
Trustees’ Annual Report (cont.)
Year ended 31 December 2025
Legacy
The Bequests were granted on the basis that the money would be used for the good of St James' Church and the congregation. In keeping with this, these funds will be retained and used for any emergency expenditure (fabric or general) that arise. There was no requirement to use these funds in 2025.
Sale of Manse in 2021 has resulted in £297,762 being invested with Church of Scotland Deposit Fund (As shown in the appendix).
Reserves Policy
The charity trustees have considered the reserves required and have taken into account their current and future liabilities. It is the Trustees' policy to hold reserves of approximately six months expenditure including designated funds. At the year end the church held unrestricted funds of £69,912 of which £64,195 had been designated for various purposes as detailed in note 2 of the accounts. The remaining balance of £5,718 is held in the General Fund and represents over a months expenditure. During the year £19,371 was drawn down from the General Trustees to help fund heat, light and Insurance.
The church also held £1,492 of restricted funds which have been provided for the purposes specified in Note 2.
Statement of Trustees' Responsibilities
The members of the Kirk Session / Congregational Board must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session / Congregational Board are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Regulations 2006 (as amended) and the regulations Anent Congregational Finance approved by the General assembly of the Church of Scotland in 2016. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf by:
David Arbuckle
Session Clerk
Date .................... 18/Mar/2026
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St James Pollok Parish Church of Scotland : Glasgow
Independent Examiner's Report to the Trustees of St James Pollok Parish Church of Scotland
I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 7 to 12
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
An examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention
-
which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
-
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulation 9 (as amended) have not been met, or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name: Kristina Bowie FCCA Address: 18 Ledi Road Glasgow G43 2AJ
Signed: Date22-May-26
Page 6
St James Pollok Parish Church of Scotland : Glasgow
Receipts and Payments Account Year ended 31 December 2025
| Unrestricted Funds 2025 Receipts £ Donations 3 22,552 Legacies - Activities for Generating Funds 2,901 Rental and use of premises 2,730 Organisation Contributions 400 Weddings & Funerals & Baptisms 479 Bank & Deposit interest - Drawn down from General Trustees 19,371 Total Receipts 48,433 Payments 4 Costs of generating funds 80 Charitable activities 54,590 Governance costs 220 Total Payments 54,890 (6,458) Transfers 465 (5,993) Excess of Receipts over Payments for the year before transfers Excess of Receipts over Payments for the year |
Restricted Funds 2025 £ 105 - 547 - - - 1 - 653 - 358 358 295 (465) (170) |
Total 2025 £ 22,657 - 3,448 2,730 400 479 1 19,371 49,086 80 54,949 220 55,249 (6,163) - (6,163) |
Total 2024 £ 28,140 133 4,309 4,160 550 630 628 - |
|---|---|---|---|
| 38,550 | |||
| 75 44,902 200 |
|||
| 45,177 | |||
| (6,627) - |
|||
| (6,627) |
Page 7
St James Pollok Parish Church of Scotland : Glasgow
Statement of Balances At 31 December 2025
| Unrestricted Funds 2025 Note £ Bank & Deposit Balances Bank & deposit balances brought forward 75,905 Movement in year: Excess of Receipts over Payments for the y (5,993) Bank & deposit balances carried forward 69,912 Assets Gift Aid Receivable - Liabilities Ministry & Mission - |
Restricted Funds 2025 £ 1,662 (170) 1,492 - - |
Total 2025 £ 77,567 (6,163) 71,404 - - |
Total 2024 £ 84,195 (6,628) |
|---|---|---|---|
| 77,567 | |||
| - | |||
| - |
The accounts were approved by the Kirk Session and Financial Board on 18/Mar/2026
For and on behalf of the Kirk Session and Financial Board
___David Arbuckle
___June Couper
Page 8
St James Pollok Parish Church of Scotland : Glasgow
Notes to the Accounts
Year ended 31 December 2025
1. Trustee Remuneration and Related Party Transactions
From General Fund, Mr Ian Hamilton Snr, whose wife is a member of the Kirk Session, received £1,200 for his services as church officer, Matilda McIntyre, a Congregational Board member, received £1,560 as church cleaner. The MDS Pastorial assistant received £251 in phone expenses.
| 2. Movements in Funds Unrestricted funds General Fund Designated Funds Fabric Fund Fabric Investment Fund Organ Fund Legacy Fund () Total Unrestricted Funds Restricted funds Tea Fund Miss Fits Fund Sunday School Fund Benevolent Fund Mission Fund Total Restricted Funds Total funds 84194* |
At 1 Jan 2025 £ 12,389 6,429 885 1,696 54,506 63,516 75,905 - 217 243 868 334 1,662 77,567 |
Receipts £ 44,666 3,767 - - - 3,767 48,433 547 8 99 - 653 49,086 |
Expenditure £ (51,337) (3,553) - - - (3,553) |
Expenditure £ (51,337) (3,553) - - - (3,553) |
Transfers - 465 - - - 465 465 (465) - - - (465) - |
At 31st Dec 2025 £ 5,718 |
|---|---|---|---|---|---|---|
| 7,108 885 1,696 54,506 |
||||||
| 64,195 | ||||||
| (54,890) | 465 | 69,912 | ||||
| (82) (251) (26) (358) (55,248) |
- 217 - 966 308 |
|||||
| 1,492 | ||||||
| 77,567 | 49,086 | (55,248) | - | 71,404 |
* Included in Legacy Fund balance is £12,000 which was invested with Church of Scotland Investors Trust as a Deposit Fund. It is repayable on demand.
Page 9
St James Pollok Parish Church of Scotland : Glasgow
Notes to the Accounts (continued) Year ended 31 December 2025
Purposes of Designated Funds
Fabric Fund : The Trustees have set aside funds for the maintenance of the Church property Fabric Investment Fund : The Trustees have set aside funds to essential work
Organ Fund : The Trustees have set aside funds for organ renewal and maintenance
Legacy Fund : The Bequests were granted on the basis that the money would be used for the good of St James Church and the congregation. In keeping with this, these funds will be retained and used for any emergency expenditure ( Fabric or General) that arise.There was no requirement to use these funds in 2024.
Purpose of Restricted Funds
Tea Fund :- Fund for Sunday tea/coffee and purchase of crockery etc
Miss fits :The Trustees have set aside funds for use by the Miss-Fits (Keep Fit Class)
Sunday School :The Trustees have set aside funds for use by the Sunday School
Benevolent Fund : This fund is for Parish needs as determined by the minister
Mission Fund : This fund is used to provide outreach mission to the local community
| 3. Analysis of Income Unrestricted funds WFO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Donations Ordinary Offerings (Open Plate) Other Offerings, Donations etc 4. Analysis of Payments Costs of generating funds Offering envelopes |
Unrestricted 2025 £ 6,442 9,785 1,887 3,013 1,425 22,552 Unrestricted 2025 £ 80 80 |
Restricted 2025 £ 105 105 Restricted 2025 £ - |
Total 2025 £ 6,442 9,785 1,887 3,013 1,530 22,657 Total 2025 £ 80 |
Total 2024 £ 8,125 11,421 4,985 2,834 776 |
|---|---|---|---|---|
| 28,141 | ||||
| Total 2024 £ 75 |
||||
| 80 | 75 |
Page 10
St James Pollok Parish Church of Scotland : Glasgow Notes to the Accounts (continued) Year ended 31 December 2025
4. Analysis of Payments (continued)
| Charitable activities Giving to Grow Contribution paid Locum Presbytery dues Minister’s travel expenses MDS phone expenses Locum/Pulpit Supply/Interim Moderator Travel Youth and Children's Ministry Leader Telephone Internet Fabric repairs & maintenance Heat and light Insurance Printing, stationery and postage cleaning materials Donations Outings Pest Control Misc. Governance costs Independent examiner’s fees church officers/cleaners/ pulpit supply |
Unrestricted 2025 £ 24,766 - 978 - 251 103 3,554 12,240 7,224 42 5,120 126 - 187 54,590 220 |
Restricted 2025 £ 251 107 358 - |
Total 2025 £ 24,766 - 978 - 251 103 - 3,554 12,240 7,224 42 5,120 126 251 - - 295 54,949 220 |
Total 2024 £ 4,602 8,118 1,426 - - 385 - 7,437 9,758 6,599 32 6,070 75 - - - 400 |
|---|---|---|---|---|
| 44,902 | ||||
| 200 |
5. Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend (in the fifth and subsequent years) £39,856.
| 6. Collections for Third Parties British Heart Foundation Erskine Hospital Glasgow City Mission (Harvest) Christian Aid Harvest Alzheimer Scotland Prince & Princess of Wales Hospice SWAMP- Pollok Pantry (Harvest) Unicef - Jars of Grace |
2025 - 134 - 140 276 372 226 1,148 |
2024 £ 414 115 152 - - 165 152 110 |
|---|---|---|
| 1,108 |
Page 11
St James Pollok Parish Church of Scotland Year Ended 31 December 2025 APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
| BY THE CHURCH OF SCOTLAND | GENERAL TRUSTEES | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| CAPITAL ACCOUNT | ||
| Credit Balances held at 31 December at cost | 297,762.15 | 297,762.15 |
| Market Value of Balances at 31 December | 297,762.15 | 297,762.15 |
| REVENUE ACCOUNT | ||
| Credit Balance at 31 December | 20,232.10 | 25,748.93 |
| TEMPORARY ACCOUNT | ||
| Credit Balance at 31 December | - |
Page 12