Kilbowie St Andrew's
Church of Scotland, Clydebank
Annual Stated Meeting Sunday 22 March 2026
(after morning service)
Financial Report 2025
Receipts and Payments Accounts
Congregation No: SC181183
Charity No: SC015005
Reference and Administrative Information
Charity Name:
Kilbowie St Andrew's Church of Scotland, Clydebank
Charity Registration Number: Congregation Reference No: Contact Address:
SC015005 SC181183 Mrs Aileen Clark (Treasurer) 119 Thistleneuk Old Kilpatrick Clydebank G60 5LZ
Trustees
Mrs Margaret Bain Mr William Barlow Mrs Jean Colraine Miss Lynne Colraine Mr Alistair Dick Mrs Cathy Fordyce Miss Lynne Fordyce
Mrs Amanda Gallagher Mr Peter Hamilton Mrs Marlene Harkins Mrs Janice Kerrigan Mrs Sandra Liddell Mrs Aileen Lockhart Mrs Irene Macrae
Miss Elspeth Mitchell Mrs Sally-Ann Poole Mr Richard Poole Mrs Margaret Russell Mrs Ann Smith
Principal Office-bearers
Session Clerk
Church Treasurer: Locum Minister: Locum Minister and Interim Moderator: Minister:
Mr Derek Smith Mrs Aileen Clark Rev. John Purves 1 January 2025 Rev. John Purves 4 May 2025 - 17 November 2025 Rev. Anne Fyffe 17 November 2025
Independent Examiner
Mrs Julie Sneddon 2 Eskdale Road Bearsden
Bankers
Virgin Money Sylvania Way South Clydebank
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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 Deed of Constitution.
Recruitment and Appointment of Trustees
The Kirk Session 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.
Organisational Structure
The Kirk Session is moderated by the Minister and meets six times a year with additional meetings as and when required. The Kirk Session is responsible for the Spiritual and Financial affairs within the Church and also for the Property.
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.
Kilbowie St Andrew’s Church is a linked charge, and until May 2025, was linked with Radnor Park Church. Since then, Radnor Park has united with Waterfront Parish Church and we became a linked charge with Waterfront.
Sunday worship has continued to be in Kilbowie St Andrew's, and from May 2025, on a six-monthly basis with Waterfront Parish Church, either 10am or 11.30am. The worship was led by our Locum Minister until November, and by our Minister since then.
Services during the year include Harvest, Remembrance Sunday, Sunday School Nativity Play and Watchnight Service. Services for Holy Week, Easter Day dawn and some other evenings are held ecumenically.
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Trustees, Annual Report (cont) Year ended 31 December 2025 Clydebank Kilbowie St Andrew's Church is a congregation with Jesus Christ risen ascended aJ3d present at tbe heart of its life. Morning worship on a Sunday is well supported. We follow the Cbristian year giving worship a thread linking Sunday to Sunday. In every sense this is a congregation which is a fellowship of God's people, a congregation caring foT one another and being concerned for one another and for the community it is set in. It is open and welcoming to visitors and strangers and is not only holding its congregational numbers but is adding new members to the roll. An ecumenical service is held on March 13th each year and the Blitz Chapel can be viewed by appointment at other times. This opens the Church to the wider community and extends the fellowship in the Church and community. Community outreach is an important objective in Kilbowie St Andrew's and we ty to achieve thÉs in different way5. We ty to support and help tbe community with an open doors policy Fegarding the use of the Church halls, which ar¢ available 52 weeks in the year. Regular users of the halls include all Guiding Seclions. Gir15 and Boys Brigade, the Guild. and the Choir. All of these groups have a liaison person within the chUh so that ¢ontsct is maintained. We encourage hall lets for cornmunity groups, and regular groups are Mummers Theatre Group, All Star Theatre Group and Taekwondo Group. Fellowship is an important part of our objectives and as a result a number of lunches and fund raising activities which attract people from the wider community are regularly held. Achievements and Performance Worship is of a traditional naire and CH4 is used. Different mediums are used as appropriate especially at Christmas and Easter and the lectÉonary Teading pattern is adhered to. The Sunday School are in Church for the begimiing of the service and leave after the children's addr¢ss. The Choir lead the praise each Sunday with an introit. Morning worship on a Sunday is well supported. is open and welcoming to visitors. In every sense this is a congregation which is a fellowship of God's people. 8 congregation ¢aring foT one another, being concerned for the community and parish in which At is sel.
Trustees, Annual Report (cont) Year ended 31 December 2025 We also publish a monthly chUh Magazine, which is delivered by members of the Conegation, 50m¢ of whom are Elders to each home in the congregation and to those in out-lying areas Ihroltgh a postal district. Pastoral Care by Church Visitors is olpaTamount importance with being in a vac2ncy and working towards a union. EldeTS visits are considered irnportant for the well being of Church members and to Tnainlain a contact with those unable to attend worship. A forward thinking decision was taken by the Kirk Session when it was decided to m&ke Harvest ThaTLksgiving donations monetsry offering. Mtssion and Outreach should be a large part of a Churches life and this is a way to think of others out with the congregation at Harvest lime. From October we have offered our Church Hall as a Wann Space where people can enjoy some company, a WaTm pla¢e to come and have soup, sandwiches, tea and coffee free of charge. This is one day a week on a Wednesday from 10:30am until 1..30prn. The Year 2025 Clyde Presbytery in accordance with National Church of Scotland's plans, is working on a plan to reduce the number of Churches in Clydebank. We have had a survey of tTrur buildtng done order to put a case fonvard for retaining Kilbowie St Andrew'5 Church as a place of WOTship in Clydebank. Wt have been given a limtt of two years by Clyde Presbytery to raise money required for necessary repairs (according to the survey ca]ed out). To this effect, we have set up a Restoration Comtnitte¢ who meet regularly to seek fidllng from outside agencies. We don't have a Just Giving page now, but we do Easy Fundraising instead. Financial Review The main SQUTce of congregational income is from weekly offerings and rental of hall premises. In the past year 2025, 60 freewill envelopes were distributed to families. This includes 31 people who gave by Gift Aid and altogetheT. 20 people gave by monthly slanding OTder. This year we put an appeal to our church family to review their weekly gjving's to the Church. People responded to that appeal in a very generous way. Ww saw an increase ofjust under 30 /0 in our giving's by the year end. Thank you to every member of our Church family who continues faithfully to fjll their church envelope every week. or pay by Standin8 Order every monih. If anyone else would find paying by Standing OTdeT more convenient, please contact Treasurer or Session Clerk for the Church bank details. Over the year, necessary Fabric Work carried out in the Church building was paid from our General Account. Work earned out in the Manse and garden since Rev. Ann¢ has Moved in. has been a joint expense shared wilh Waterfront and will continue to be shared.
Trustees, Annual Report (cont) Year ended 31 December 2025 A programme of fund raising events were nm throughout the year. planned by Elizabeth DICL Sally- Am Poole and their many helpers. A totsl of £2,266 was deposited in the RtoratiOn Fund and £3,168 into the General Church Account from the evcnls. The Sunday School raised a massive £3,948 for the Restoration Fund by taking part on the Scottish Kilt Walk. Reserves Policy An acGount was opened in 2023 know as The Restoration Fund. This fund is where donations and fimd raising Mon1 have been deposited towards the cost of restoring stone Work on Church building. The congregation has an aceount held in Church of Scotland Investors Tt Growth FurAd. This account is available wben needed for ordinary fabric work on Church, Tower Centre and Manse. Accouuting Policies l. The Accounts have been prepared on a cash basis (receipt and payinents). 2. Nornial fabric repaÉrs and maintenance ale tnet from the General Account. Extraordinary fabTiC repairs and improvements are met from money held in Church of Scotland Investors TSt. Statement of Tru$tees' Responsibilities The members of the Kirk Session must prepare fmancial stst¢ments which give 5uffi¢ient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accoullting Tecords which, on requesl must reflect tbe fclaI position of the Church at that time. This must be done to ensure that tbe financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005. the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps foT the PTevention andlor detection of fraud alld other irregularities Approved by the Trustees and siglled on their behalf. D Smith Session Clerk Date: 27 January 2026
Trustees, Annual Report (cont) Year ended 31 Deeember 2025 Independent Examiner's Report to the Tru$t¢es of Kilbowie St Andreiv's Parl$h Church I report on the acnts of the Chlty for the year ended 31 December 2025. Respective responsibllities of trustees and examiner The Charitys tntee5 are responsible for the preparation of the accounts in accordance with the tenns of the Charities and Trustee Investment (SeotKand) Act 2005 and the Chan'ties Accounts (Scotland) Regulations 2006. The charity ttvstees consider that the audit requireulent of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is Y responsibility to examine the accounts as required under section 44(1) (c) of the Act and to State whether particular matters have come to my attention. Basis of independent examiner's statement An examination is carried out in accordance with Regulation I l of the Cbarities Accounts (Scotland) Regulations 2006. An examination includes a review of tbe accounting records kept by the ¢barity and a comparison of the accounts prellted with thos¢ records. It also includes consideration of any unusual items or disclosures in the accounts, and Seeks exp18nations from the tru5tee5 concerning any such matters. The procedures undertaken do not pmvide all tbe evidence that would be required in an audit. and consequ¢ntly I do not express an audit opinion on the view given by the accounts. Independent exarnlner's statement In the course of my exan)ination, no matter has come to my attention which gives me reasonable cause to believe that in anymaterial respe¢t the requIrennts to keep accoulltillg recoTds in accordance with SeGtton 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts whicb accoTd with th¢ accountillg records and mplY with Regulation 9 of the 2006 Accounts Regulations have not been met. Name: Mrs Julie Sneddon Address: 2 Eskdale Road. Bearsden Dat¢: 08 March 2026
Kilbowie St Andrew's Parish Church Recei ts and Pa ments Account Year ended 31 December 2025 Unrestrl¢ted Rtstrlcted Endowmtnt Fpud$ 2025 Futtds 2025 Tot*1 2025 Total 21b25 2024 Recei Donatiot15 43.532 .783 45,315 33,914 Legacies Actiwiies rot Gcnciaiin8 FuTS Bank & D¢wit inteTesi Invesimcni incon 11.280 613 997 12.277 613 11.052 672 1.184 46,822 1,136 56.561 2.780 59.341 Rental ofpreinise5 Sale of hsseis Sal¢ of iDvesttn¢Dts Gran Rc¢eipis from General Trustees TTan5f¢r of Union Balance Exira Ordinary Income 8.724 Total Recei 68.144 2,780 70,924 55.546 ments C0515 Qf generdling fund5 Charitable aciivitie5 Goverrtance co815 209 57,428 209 204 4.230 61.658 55,695 Total Pa ments 57.637 4,230 61,867 55.899 Excess of Receipts over Payments for the year before transfers 10,507 (1,450) 9,057 11,247 Transfers Excess of Receipts over Payments for the year 10,507 (1,450) 9,057 11,247
Kilboivle St Andrews Partsh Chureh Statement of Balances At 31 December 2025 Unrestticted Restritted Evdowmetrt Funds Futtds Funds Z025 2025 TiTrlal 21125 Total 2024 2025 Bank & De Dslt Bal4Dc Bank & deposit bal8nccs brought forward 38328 3,365 41,693 30.446 Movement in ye4r: Excess of RttetpLg over Payjnenls for the year 10,5 (1.4501 9.057 11.247 Bank & d¢po$it b&lanc&s carrAed forward 48.835 1.915 50.750 41.693 lllvestmeDts at m4rket valu Church of Scoiland Consolida*d Siiped EDdoWnnI Fund (21,456 Shares) 4.069 4.069 4,069 Church of Scotland Invt5tors Tr1 Growth Fund 8,769 units Cost£43,619 52,184 52.184 55,946 56,253 56,253 60.015 Assets Gifi Aid R¢¢ivable lablllti Cost of repwnotyetbilled The accouDts were approved by the Kirk Session aod FiDancial Boord on 27 January 2026. For aDd on behalf of the Kirk Session and Financial Board ,tsÉK Swr Se5sftoll Clerk Treasurer
Kilbowie St Andrew's Parish Church Statement of Balance5 Note5 to the AecountS l. Trustee Remuneration and Related Pgrty Tr&ns#ction$ Mr Alislair Dick who is a member of the Kirk Session received £2,100 for providing bis services a5 organist during the year. No trustee or a person related lo a trustee had any personal interest in any contract or transaction entered into by the charity during the year. 2. Movement5 in Fund5 AtlJin 2025 At31 Dee ReceÈptS PgymeAI$ Transfers 2025 Unrestrieted funds Geral Account 7.269 26,626 2,546 1,303 584 38,328 58,233 6.828 1,269 ,576 238 56,309 9,193 33,454 3,224 2,368 596 DeSignad Restoration Fund Designated Magazine ACCO[ Designated Sotial Commiii¢e Ac¢ovttt D¢signal¢d Sunday School Account 591 226 68,144 57.637 48,835 Restrlcted funds Flower Fund Pastor Care Account 221 1.2QO 1,290 454 2,486 4,230 454 2.690 3.365 Womans Guild A¢¢otsnl 1,580 2,780 1,784 1,915 Totsl funds 41,693 70,924 61,867 50.750 05cs of Unrcstricted Funds General Account.. This is the main account for all income and expendiNre of the congregation. Restoration Fund.. This is a holding fund for grallts, donations and income from Fund Raising Events towards ses of Desi ated Funds Magazine Account.. This account finances the production of the ChUh News Letter and main(enance of printing machine. Excess funds are transferred to the General Account. Social Committee Account.- This account finances social evajts held within the Church. Excess funds can be drawn on by the General Account. Sunday School Account= This account pyovides resources foi children within the Sunday School. Money is transferred from Gener&1 Account when required. oscs of Restriclcd Funds Flower Fund.. Thi5 account provides flowers for display during services of worship. Pastoral Care Account.. Tbis account is to provide gifts at Christmas. Easter and Harvest lo Church mcmbers on the Pasioral Care Register. Guild Account= This account is managed by the Guild for their own activities. Each year a donation is made to the Church General Account.
Unre5trlcted Restrided Funds 2025 ETrdowment Funds Funds Total Total 2024 2025 2025 2025 3. Anolysls of Donatlons WFO Schcme (non Gift Aid) Gifi Aid Don81ions Tax Recovered on Gift Aid Donaiion$ Ordinary Offetings (Open Plate) OiheT Offetings, Donalitsns etc 8.135 16,520 5,088 2,863 10,926 43,532 8,135 16,520 5,088 2,863 12,709 45.315 5.013 14,463 4.855 1.452 1,783 ,783 33.914 4. Analysis of Payments Costs of generating funds Off¢iing envelopv5 209 209 209 209 209 209 Charitable activities Ministries & Mi5SiOn 3]loc)tion 20,954 434 20.954 434 14.654 Pr¢sby¢ry du¢s Pulpit supply Other staffing c051S Church febric and grounds Church heat and light Insurance 158 158 1,212 3.968 3,868 4,018 5.097 1.794 4.804 7.269 5.134 5,576 4,395 869 4,804 7,269 5,134 5.576 4,395 869 402 1.056 1.931 1,320 7,356 61,658 Manse fabric atxt 8routS Manse heal and light Manse council Eax 402 3.218 772 615 789 Catering and cleattjng maierials Organ, music and audio visual Siationeryy postage and broadbar Other per¢S 1.056 1,931 1,320 3,126 57,428 4,230 4.230 41.316 Covernance costs 1nd¢d¢n[ ¢xamin¢r's fees Other payments PurthLse of assets Purchase of invesunens Toial Pa)qnen 57,637 4,230 61,867 41,525 io
- Mlnister's Stipend All Church of Scotland congregations contribute lo the Natsonal Stipend Fund whicb bears the costs of all ministers, stipends and employe$ contributions for national insurance, pension and housing and loan fvnd. Ministers, stipends are paid in accordance with the national stipend scale, which is related to yc&rs of scrvice. For the year under review ihe minimum Stipend was £32,433 and the maximum stipend (in Ihe fiftb and sebsequent years) £39,856. 2025 2024
- Collections for Third Partie5 Food for Tbought Food Bank Beatson Hospital St Margaret of Scotland Hospice 375 400 300 800 675
Kilbowie St Andrew's Parish Church General Fund Bud et Total 2025 Foro¢ast 2026 Totgl 2026 2025 ncome Offerlngs WFO Invelop¢s Cjifi Aid EnveloF5 Open Plaie Tax Recovered from Gift Aid 8.135 J6.520 2.863 5.088 32,606 8,2(M) 16,9(K) 2,000 6.2 33,3 32,606 33,3OD Other Ordinary In¢ome ConlnbuiiotJ5 froin Organisaiions l Hall Us¢1 D811¢$ Fund R*isTng W¢ryJdings and Funernls Invesi Share Inicre5t Shared Manse Expen5e5 Bal6n¢e brough fonvard 7.172 3,168 650 6,000 4,0(M) 9.193 24.093 7,269 53,919 57,393 Extr# Ordinary Ineome Coun¢TI Tax Refund 2,310 PF¢sbytcry Audiovisual Granl Wiihdrawal from Cos GE0h Fund CIosuTe of PasioTal Care Account 65.502 57.393 Ex endlture National Ministry and Wider Work Giving io GTOW Contiibuiion Pre$bYry Du¢s 20,954 434 21.388 20,518 450 20.968 21.388 20,968 cal StaflRng Costs Pulpit Supply Othet Salaries 158 4.804 4,962 650 4.556 5206 26,350 26.174 Fabrlc Costs Manse Council Tax Church F8brisand Grounds Church Heal and Light Manse Fab[¢¢ and Grounds Manse Heatand Li8M Piano and OrBan InSUTance 402 7.269 5.134 4,395 869 540 5,(M)O 5,5(KJ 3,000 640 5,576 24.185 5,8Tr) 25,940 50,535 52.114 Other Congregation41 Costs Staiionery, Copynglji License and BroadbatMI Clcaning M8Ic17als and Cat¢ring Sundry Item5 Audio Visual Equipmebi 938 950 545 2,900 5(X> 5.774 56J09 2.450 54.564 Surplu5 for Year 9,193 2,829 12
TZ MEMOR AL TRUST FUND Income Balance BrouEhi Forward DuHalioJJs Expendffitsr¢ Calenng Qsh in Bank 1.355 1.436 1,436 wi T ANDREW'S Hoilll LOOK CROUP Incom¢ Balance Brought FoThvard Eipenditure Cash in Bank 36 36 36 KBow[E ST ANDREW'S SUNDAY SCHOOL Ineome 8&lance Fonvard Collrclion5 Donalicns xpenditUTe Confeclioncry GIFts CTafts Cll5h in Bonk Cash Ilajyj 93 280 822 822 KILBOWIE T ANDREW'S WOMENS CUILD Income Balantt BrouEhi Fonwatd ETwoITtrenl FEe5 Collectioh Expendire Fe¢s lo Edinburgh Donaiion Sp¢aker Exw5¢5 Outings Sw]thy Expen$¢s C45h in Bank 2.690 289 200 .300 210 492 224 277 t>on)Iions Coftee Morningl AfiernconTea 997 Cash Hand 4.270 4,270 6th CLYDEBANK GIRLS BRIGADE COMPANY Inrome Balance Brght Fonvard CDllfflion5 Exppnditure Crafts Badgesl Gifts Hallowee Baking Capitstion Fce5 Miscellaneous 873 40 120 551 38 Cash in Ballk Cath in Hand 13
6th LYDEBANK RAI EDE Income Balanc¢Brou¢ Forward M¢mbvr5hip and Coll¢¢tioms GuidingActivity- Rainknw Slwovei (yift Aid Do]J&iiOtsS Exp¢ndlture AnThual Subsempiions Equipm¢nl and Re5our¢es fjuidirtgActlVjty- R&inbow Slcwver Hall Lel Donatian$ Cash in B&nk Cash iv HaHd 756 566 80 146 26 150 .974 20 3.551 3.558 6th CLYDEBANK GIRL GUIDES Income Balanw Brought Fonv4Td member5p, Sub5criplionsand Colieciiofts Guiding A¢livilic5 3nd Ev£nts Dona(ionsl Grallt5 Prorepl& from FundiAisin8 Girl Aid Oth¢iTrnet>l IDtpme Eipendlture M¢Mh1p Activitie5 and Events Admin Costs Donaiion5 0thÈrGerttt1 Co Fundraisins Expens Cath in Bank Cath in Hand 2.527 3.294 9.654 33 2.864 1.764 14.934 203 87 1.556 201 tb LYDEBANK BROWNIES Income BalaaceBTou8hl Fvrward Wttkly Subscriptions Membtrthip Fffs Guiding Aciiviry- Pock Holiday Allt[Truth Dth41i0 Expenditure Subscriplion5 Equiprneni and Re50uKe5 Chur¢h Hall Rent Guidinsi Acts%'ily- Pack Holiday DwatiOn$ CE5h in Bfink 1.969 1,298 1,953 591 250 350 350 30 2,Crt17 86 5.267 5,267 6th CLYDEBANK RANGERS Income Balance BTought Fi)rw¥rd Membership, Subsciiption & Collethions Espenditsre C2sh in Bank 217 309 1.380 Cssh in Hand 104 1.597 8th LYDEBANK BOYS BRIGADE Income Balance Bioughl Fimvard Expenditure Cash in Bank Cash in Hd 413 109 413 413 14
MAGAZINE ACCOUNT Income Balance Brought Forward Donatipts Adverls Expenditure Pie 8md Sthtionery Pansh Pump Photot¢pyimgChar h in Bank 2.546 949 33 32 439 3224 3.815 RESTORATIOP4 FUND Income Balance Brought FoTd Easy Fdra]ng Bank Interest Tabl¢Top Salt Just Giving Kill Walk Bwtl¢ Driv¢ Savin85 Banks ExpeDdlture Casb in Bank 26,626 33,454 613 i.ooi 3.949 417 33,454 33,454 CIAL C MMIrrEE A In¢om¢ Balance Brvughl Fonvard Ilurns Lunch Expendlture 1,303 J35 Catering Expen5e5 Cash in Bartk 2.368 Harve51 nch 392 635 Chri5tTTra5 Lunrh 2.879 2,879 FLOIIER FUND Incorne Balanrc BTovght Forw4Td Dthuiions Expendlture Chvr¢h Flowct¥ Blitz Flowers AdvEnt Wrrath Cash in Bank 1.230 30 Ineome BÈl8mce Brought Forwatd Expejjdlture Ea51er Eggs Chr1m Gifts Bank Charge5 Tr?n5ferlo G¢n¢ral Aci(wni Cash in Bank 454 204 26 454 454 15