## **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. Page 2 ## **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. Page 4 ## **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 Page 5 ## **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 1. 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 2. 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