# **Glasgow : Castlemilk Parish Church of Scotland**
## **Receipts and Payments Accounts**
**for the year ended 31 December 2024**
**Congregation No: 160908 Charity No: SC015309**
## **Glasgow : Castlemilk Parish Church of Scotland**
**for the year ended 31 December 2024**
## **Reference and Administrative Information**
Charity Name: Glasgow : Castlemilk Parish Church of Scotland Charity Registration Number: SCO15309 Congregation Reference Number: 160908 Contact Address Castlemilk Parish Church of Scotland 1 Dougrie Road Glasgow G45 9NP
## **Trustees**
**----- Start of picture text -----**
Kirk Session Members (Elders)
**----- End of picture text -----**
## **Principal Office-bearers**
Interim Moderator: Assistant Minister Session Clerk: Church Treasurer: Deacon MDS MDS **Independent Examiner Bankers:** Virgin Money Shawlands Branch 21 Kilmarnock Road Glasgow G41 3YW
moved 30/06/2024 resigned 01/10/2024 resigned 30/06/2024
Page 1
## **Glasgow : Castlemilk Parish Church of Scotland**
**Trustees' Annual Report for the year ended 31 December 2024**
## **Structure, Governance and Management**
## **Governing Document**
The congregation is a registered charity, number SC015309 and is administered in accordance with the terms of the Deed of Constitution (Unitary Form) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.
## **Recruitment and Appointment of Trustees**
Members of 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. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.
## **Organisational Structure**
The Kirk Session which meets 9 times a year is responsible for all affairs within the church under the Unitary Constitution. Certain responsibilities are delegated to specific Committees as appropriate including Finance and Fabric.
## **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
**Glasgow : Castlemilk Parish Church of Scotland Trustees' Annual Report for the year ended 31 December 2024**
## **Structure, Governance and Management**
## **Achievements and Performance**
2024 has proved to be a challenging year for the church and congregation with many ups and downs. We started with the same staff as last year. We bought a manse along with Carmunnock Parish Church and joined in Linkage with them in June. This however had major implications for our staff. The Presbytery Mission Plan required us to go into a linkage in order to share a minister but also required us to reduce our Ministry Support staff from 2 full time staff to 2 part time staff (3 days each). We also lost our Assistant Minister in June after the linkage as she was transferred to another parish. While our Community Support worker agreed to the reduced hours our Deacon left and our seconded Family Support Worker, who was covering the Deacon also left. These changes had a major impact on our after school clubs and on our Sunday worship. On the up side, we were able to form a nominating Committee with Carmunnock to look for a new minister and at the end of December they were able to put forward a name and it is hoped he will be called early next year. During the year we had 3 members joined by transfer certificate and a number of people have become regular worshipers but have not become members.. We sadly had 1 member who died and 2 members transferred by certificate. Our roll at the end of the year was 88 members and 8 adherents. We are grateful that continues to lead worship one Sunday a
We are grateful that continues to lead worship one Sunday a month and our worship group and worship leaders the other Sundays. We had a full week of services shared between Carmunnock and Castlemilk during Holy Week. Due to the reduction in staffing since the summer, we have only been able to have Jaffa Club one Sunday a month and have regular input to one primary school. We hope this will increase next year when we call a minister and employ another family support worker.
Our after school clubs have also been reduced to the Friday Film Club. We did have a well-supported Christmas Messy Church evening. The Pastoral Care Group have continued to work hard with visits and support. Our Monday free soup and Sandwich lunch and a Tuesday Tea and Scones afternoon have continued and are well supported by members and the wider community. Our Community Meals have also continued on a monthly basis and have about 50 people attending.
With generous donations from the congregation and Orchardhill Parish Church, we were able to reach 80 children in the community providing them all with Christmas presents. KIND Scotland gave us 20 “Christmas Hamper Vouchers" which went to 20 households. We distributed 506 ‘Castlemilk Pantry vouchers’ to people in need throughout the year paid for by a £400 grant from the Community Food and Growing Fund and donations from the church. We also hosted 8 Food and Fun days. In the Easter holidays where 90 children attended over 4 days and in the summer holidays 63 children attended over the 4 day. The cost of this was provided by a grant from Glasgow City Council Holiday Food Programme and Wheatley Homes. We have had great support from many different sources to help fund many of our community programs but nothing would have been achieved if it wasn’t for the hard work and support of the congregation and volunteers.
Our church also supports our church organisations, the Guild, the Men’s Group, the Prayer Blanket Knitting Group, the Guild Fellowship Group and the Green Hearts Craft Group.
There are also a number of community groups that use our building every day. Our building is in use every day except Saturday and is almost at full capacity.
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**Glasgow : Castlemilk Parish Church of Scotland Trustees' Annual Report for the year ended 31 December 2024**
## **Structure, Governance and Management**
## **Achievements and Performance**
As ever, our work is a collective of a sum of parts. So many people working quietly behind the scenes taking care of our finances and matters of governance, caring for those in need, popping in with a newsletter and time for a chat, playing music, setting up and clearing away, connecting with our groups that we host throughout the week, raising funds, writing monthly prayer letters, having fun and being creative. The list could go on. A wonderful community of people giving of themselves in the name of Christ.
It’s been a good year for the congregation who have stayed faithful in attendance week by week but also in supporting and participating in all the many activities taking place. We look forward in faith to next year and the new challenges.
**Christian Aid 2024**
Christian Aid exists to create a world where everyone can live a full life, free from poverty.Everyone is equal in the sight of God.
For over 75 years, this truth has inspired us to stand together in solidarity with our most marginalised global neighbours, of all faiths and none.
Poverty is an outrage against humanity. It robs people of their dignity and lets injustice thrive.
Christian Aid seeks to eradicate extreme poverty by tackling its root causes. Together with people living in poverty, we amplify our voices to speak truth to power and create lasting change.
Our church’s continued commitment this year to support our brothers and sisters around the world and the work of Christian Aid through our fundraising efforts, resulted in us raising the fantastic amount of £1,730
This money was raised from a variety of events - Silver Smarties; CA Envelopes; BIG Breakfast; Home Baking; General Donations and our Sponsored 70k in May fundraising activity, which a number of people and Rufus the ginger Pomeranian participated in. Our total kilometre count finished at an amazing 508!!!!
Grateful thanks as always, go to all those who have supported this year’s campaign by making a donation and holding the work of Christian Aid in your prayers and through your actions. You are and continue to be amazing – ‘together we have helped to make a difference’.
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## **Glasgow : Castlemilk Parish Church of Scotland**
**Trustees' Annual Report for the year ended 31 December 2024**
## **Structure, Governance and Management**
## **Financial Review**
Our finances continue to be healthy for the year. Our congregational giving through Sunday collections have continued to increase, this year by 13% despite us not having a permanent minister. Our fabric costs have almost doubled due to a number of faults and repairs to our Fire and Intruder alarms and general maintenance cost increases. The fabric costs are being funded from the General Account however we have decided to assign 25% of hall lets income to the Fabric Fund going forward and can draw down monies from the Consolidated Fabric Account Revenue Account (appendix 1) when required.. Hall lets income is up 23.5% from last year due in part to increases we applied. The congregation has also raised £2,329 for other charities and good causes. The Congregation continues to benefit from the Scottish Government’s Water and Sewerage Charges Exemption Scheme. This exemption is extremely valuable and the net financial benefit to the Congregation in the current year is approx. £3,800. The General Fund had a surplus increase of 28% for the year.
## **Reserves Policy**
The Trustees hold limited reserve funds locally. The Fabric Fund of £0 (Note 2) is held to cover running repairs and maintenance to the church and manse buildings. We can use General Funds then draw down revenue from the CFF Revenue Account for past fabric expenditure each year. We have £208,000 in Consolidated Fabric Fund Capital Account which can be used for Major repairs and fabric projects but requires Presbytery approval before being released. The church also holds £23,693 of restricted funds which have been provided for the purposes specified in Note 2.
## **Statement of Trustees' Responsibilities**
The Trustees must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The Trustees 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) Act 2005, the Charities Accounts (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 on 27/03/2025 and signed on their behalf by.
_Session Clerk_
Page 5
## **Glasgow : Castlemilk Parish Church of Scotland**
**Trustees' Annual Report for the year ended 31 December 2024**
## **Independent Examiner's Report to the Trustees of Castlemilk Parish Church of Scotland**
I report on the accounts of the charity for the year ended 31 December 2024 A10 which are set out on pages 7 to 14.
## **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 _[other than disclosed below*]_
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 Regulations (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:
Address:
Date: 29/04/2025
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## **Castlemilk Parish Church of Scotland**
## **Receipts and Payments Account for the year ended 31 December 2024**
|||**Unrestricted**|**Restricted**|**Endowment**|||
|---|---|---|---|---|---|---|
|||**Funds**|**Funds**|**Funds**|**Total**|**Total**|
|||**2024**|**2024**|**2024**|**2024**|**2023**|
||**Note**|**£**|**£**|**£**|**£**|**£**|
|**Receipts**|||||||
|Donations|3|31,142|-|-|31,142|27,455|
|Legacies||1,002|-|-|1,002|-|
|Activities for Generating Funds||3,645|-|-|3,645|3,448|
|Bank & Deposit Interest||34|-|-|34|30|
|Investment Income||320|-|-|320|218|
|Rental of Premises||14,925|-|-|14,925|11,415|
|Grants||-|3,641|-|3,641|9,329|
|Organisations & Projects excl. Grants||-|7,467|-|7,467|5,718|
|Drawn down from General Trustees||-|-|-|-|8,551|
|Other Receipts||1,519|-|-|1,519|640|
|||------------|----------|----------|------------|------------|
|||52,587|11,108|-|63,695|66,804|
|Assets and Investments|||||||
|Sale of fixed assets||-|-|-|-|-|
|Sale of Investments||-|-||-|-|
|||------------|----------|----------|------------|------------|
|**Total Receipts**||52,587|11,108|-|63,695|66,804|
|**Payments**|||||||
|Cost of Generating Funds|4|191|-|-|191|185|
|Charitable Activities|4|42,963|9,975|-|52,938|61,053|
|Governance Costs|4|-|-|-|-|-|
|||------------|----------|----------|------------|------------|
|||43,153|9,975|-|53,129|61,238|
|Assets & Investments|4|-|-|-|-|-|
|||------------|----------|----------|------------|------------|
|**Total Payments**||43,153|9,975|-|53,129|61,238|
|||------------|----------|----------|------------|------------|
|**Excess of Receipts over Payments**|||||||
|**for the year before transfers**||9,434|1,133|-|10,566|5,566|
|Transfers|2|639|(639)|-|-|-|
|||------------|----------|----------|------------|------------|
|**Excess of Receipts over Payments**||10,073|493|-|10,566|5,566|
|||=======|======|======|=======|=======|
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## **Castlemilk Parish Church of Scotland**
## **Statement of Balances At 31 December 2024**
|||**Unrestricted**|**Restricted**|**Endowment**|||
|---|---|---|---|---|---|---|
|||**Funds**|**Funds**|**Funds**|**Total**|**Total**|
|||**2024**|**2024**|**2024**|**2024**|**2023**|
||**Note**|**£**|**£**|**£**|**£**|**£**|
|**Bank and Deposit Balances**|||||||
|Bank and deposit balances|||||||
|brought forward||26,112|23,200|-|49,312|43,746|
|**Movement in year:**|||||||
|Excess of Receipts over|||||||
|Payments||10,073|493|-|10,566|5,566|
|||------------|----------|----------|------------|------------|
|Bank and deposit balances|||||||
|carried forward|2|36,185|23,693|-|59,878|49,312|
|||=======|======|======|=======|=======|
|**Investments at market value**|||||||
|(cost - £142.45)|7|1,595|-|-|1,595|1,458|
|||=======|======|=======|=======|=======|
The accounts were approved by the Trustees on 27/03/2025 and signed on their behalf by:
**----- Start of picture text -----**
Session Clerk
**----- End of picture text -----**
**Treasurer**
Page 8
**Castlemilk Parish Church of Scotland Notes forming part of the accounts for the year ended 31 December 2024**
## 1 **Basis of Accounting**
These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005, The Charities Accounts (Scotland) Regulations 2006 (as amended) and the Regulations anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2016.
- 2 **Movement in Funds**
|**Movement in Funds**||||||
|---|---|---|---|---|---|
||**At 1 Jan**||||**At 31 Dec**|
||**2024**|**Receipts**|**Payments **|**Transfers**|**2024**|
||**£**|**£**|**£**|**£**|**£**|
|**_Unrestricted funds_**||||||
|Designated Fabric Fund|-|117|(5,564)|5,447|-|
|Legacy Fund|3,039|1,002|-|-|4,041|
|General Fund|23,073|51,468|(37,589)|(4,808)|32,144|
||-----------|-----------|-------------|----------|-----------|
||26,112|52,587|(43,153)|639|36,185|
||-----------|-------------|-------------|----------|-----------|
|**_Restricted funds_**||||||
|Benevolent Fund|2,538|-|(70)|-|2,468|
|Flower Fund|-|265|(376)|111|-|
|Community Meals|4,003|3,752|(2,427)|-|5,327|
|Youth Fund|5,301|-|(73)|-|5,228|
|Food & Fun Programme|3,757|3,391|(3,538)|-|3,610|
|Christmas Day|1,064|50|(2)|-|1,112|
|Covid -19|964|632|(720)|-|876|
|The Guild|944|2,156|(1,967)|(300)|833|
|Wednesday Guild Fellowship|329|527|(503)|(300)|53|
|Mens Group|1,615|335|(299)|(150)|1,501|
|Together For A Change|2,568|-|-|-|2,568|
|Mission & Discipleship|117|-|-|-|117|
||----------|------------|------------|----------|-----------|
||23,200|11,108|(9,975)|(639)|23,693|
||----------|------------|------------|----------|-----------|
||------------|-------------|-------------|----------|-------------|
|**_Total Funds_**|49,312|63,695|(53,129)|-|59,878|
||=======|========|========|======|=======|
Page 9
**Castlemilk Parish Church of Scotland**
## **Notes forming part of the accounts for the year ended 31 December 2024**
## **Purpose of Funds**
_**Benevolent Fund**_ - Supported by income from donations.
� _**Flower Fund**_ - Supported by income from donations provides flowers for display during services of worship which are then distributed to the sick and bereaved. **�**
_**Community Meals**_ - Donations received cover all the costs of providing our Community Meals, Monday Soup &Tuesday Scones.
## _**Youth Fund**_ - to provide for youth activities
_**Christmas Day**_ - Donations to fund Christmas Day Dinner, Gifts, Transport etc. in our Church Building
_**Food & Fun Programme**_ - providing food and activities during school holidays and childrens clubs during term time. Includes Grants received from Castlemilk Together.
_**Together For A Change** - Supported by World Mission for exchange visits with Luyano Church, Cuba_
_**Mission & Discipleship** -Grant to equip Quiet Room_
_**COVID-19**_ - Grants and Donations to support our Church Community by purchasing Pantry vouchers
_**Fabric Fund** -_ The Trustees have set aside funds for maintenance of the Church and Manse property
_**General Fund**_ - Deals with the day to day running of the Church
Page 10
## **Castlemilk Parish Church of Scotland**
## **Notes forming part of the accounts for the year ended 31 December 2024**
||**Unrestricted**|**Unrestricted**|**Restricted **|**Endowment**|||
|---|---|---|---|---|---|---|
|||**Funds**|**Funds**|**Funds**|**Total**|**Total**|
|||**2024**|**2024**|**2024**|**2024**|**2023**|
|**3**|**Analysis of Donations**|**£**|**£**|**£**|**£**|**£**|
||WFO Scheme (non Gift Aid)|9,351|-|-|9,351|7,608|
||Gift Aid Donations|9,660|-|-|9,660|8,620|
||Tax Recovered on Gift Aid Dons.|3,085|-|-|3,085|2,643|
||Ordinary Offerings (Open plate)|3,799|-|-|3,799|3,645|
||Other Offerings, Donations, etc|5,247|-|-|5,247|4,939|
|||**31,142**|**-**|**-**|**31,142**|**27,455**|
|4|**Analysis of Payments**||||||
||**_Cost of Generating funds_**||||||
||Offering envelopes|191|-|-|191|185|
|||**191**|**-**|**-**|**191**|**185**|
||**_Charitable Activities_**||||||
||Giving to Grow|2,858|-|-|2,858|500|
||Presbytery Dues|804|-|-|804|496|
||Minister's expenses|-|-|-|-|-|
||MDS Expenses|54|-|-|54|48|
||Travelling Expenses|607|-|-|607|13,523|
||Council Tax (Manse)|-|-|-|-|129|
||Musicians|3,060|-|-|3,060|3,180|
||Other Salary Costs|6,728|576|-|7,304|6,012|
||Fabric Repairs & Maint.(Church)|4,243|-|-|4,243|3,078|
||fabric Repairs & Maint.(Manse)|1,321|-|-|1,321|-|
||Heat & Light|7,948|60|-|8,008|5,418|
||Insurnce|1,871|-|-|1,871|1,630|
||Cleaning Costs (incl.Bin Uplifts, M|8,359|20|-|8,379|8,127|
||Team Resources|93|-|-|93|-|
||Church Office Expenses|1,861|-|-|1,861|1,452|
||Piano Maint. & Licensing|810|-|-|810|769|
||Presentation|128|-|-|128|-|
||Hospitality|103|-|-|103|91|
||Other Costs of Orgs. & Projects|-|9,319|-|9,319|15,710|
||Other Expenses|2,116|||2,116|583|
|||**42,963**|**9,975**|**-**|**52,938**|**60,746**|
||**_Other Payments_**||||||
||Purchase of Furniture & Equipme|-|-|-|-|307|
|||-|-|-|-|307|
||||||||
||Total|43,153|9,975||53,129|61,238|
Page 11
## **Castlemilk Parish Church of Scotland**
## **Notes forming part of the accounts for the year ended 31 December 2024**
- **5 Trustee Remuneration and Related Party Transactions**
During the year NO trustee (the minister) received reimbursement of expenses in respect of council tax, travel and sundry expenses.
No trustee or person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
## **6 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. 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 £31,642 and the maximum stipend (in the fifth and subsequent years) was £38,884.
## **7 Investments**
|**7**|**Investments**||||||
|---|---|---|---|---|---|---|
|||**Market**||**Gain/(Loss)**||**Market**|
|||**Value at**|||**on**|**Value at**|
|||**I Jan**|**Purchases**|**Disposalsevaluation**||**3I Dec**|
|||**2024**||||**2024**|
|||**£**|**£**|**£**|**£**|**£**|
||COSIT Growth Fund|1,458|-|-|137|1,595|
|||------------|----------|----------|------------|------------|
|||1,458|-|-|137|1,595|
|||=======|======|======|======|=======|
|**9**|**Liabilities**|Nil|||||
## **10 Collections for Third Parties**
|**Collections for Third Parties**|||
|---|---|---|
||**2024**|**2023**|
||**£**|**£**|
|Christian Aid|1,730|2,050|
|Erskine - Rememberance Day|172|168|
|Lodging House Mission - Harvest|-|185|
|Cruse Scotland - Bereavement Service|60|70|
|Soup'er Heroes - Holy Week (joint services with Carmunnock)|176|284|
|CHAS - Alternative Christmas Card|142|102|
|MacMillan Cancer|50|-|
||---------|---------|
||2,329|2,859|
||=====|=====|
Page 12
## **Castlemilk Parish Church of Scotland**
## **Year ended 31 December 2024 Appendix**
## **FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES**
|**50 CONSOLIDATED FABRIC FUND REVENUE ACCOUNT**
**2024**
**£**
Opening Balance
23
INCOME
Deposit Fund Interest
19833
Transfer from 85 Fund
Revenue Interest
256
**EXPENDITURE**
2021 Fuel Costs - Energy
-
2021 Insurance - Buildings
-
2021 Cleaning Costs
-
2021 Fabric Expenditure
-
Administration costs
(1,652)
**Balance at 31 December**
18,460
**56 CONSOLIDATED FABRIC FUND-Cap(II)**
Opening Balance
428,777
INCOME
Transfer from 85 160908
**EXPENDITURE**
Property Costs (Half Share of Manse)
(219,998)
Law Fees (Re Purchase of Manse)
(425)
Outlays (re Purchase of Manse)
(25)
Property Costs (Reg Dues)
(330)
**Balance at 31 December**
208,000|**2023**
**£**
5,585
2,988
(3,775)
(2,141)
(831)
(1,805)|
|---|---|
||(8,551)|
||-
450,070
-
(21,293)|
||428,777|
Page 13
## **Castlemilk Parish Church of Scotland**
## **Year ended 31 December 2024 Appendix**
|**85 TEMPORARY FUNDS**
Opening Balance
INCOME
Interest
Sale of Castlemilk Manse
**EXPENDITURE**
Loan L00239 Repaid
Law Fees for Sale of Manse, 156 Old Castle Rd
P&I Fees Re Manse
Levy Transfer to CFF
Transfer to 56 160908
Transfer to 50 Fund
**Balance at 31 December**|**2024**
**2023**
**£**
**£**
-
507,220
-
8,938
-
(8,507)
-
(6,042)
-
(50)
-
(48,500)
-
(450,070)
-
(2,988)
-
-|
|---|---|
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