St Rollox Church of Scotland:Glasgow Receipts and Payments Accounts For Year Ended 31 December 2025 Congregation No: 161018 Charity No: SC015459 St Rollox Church of Scotland is a registered Scottish Charity (5C015459) and is part of The Church of Scotland e-mail: 5trolloxcosglasgow.finance@gmail.com St Rollox Church of Scotland:Glasgow Reference and Administrative Information Charity Name= Charity Registration Number.. Congregation Reference Number= Contact Address St Rollox Church of Scotland..Glasgow SC015459 161018 70 Fountainwell Road Sighthill Glasgow G21 IRG Trustee5 The TrtJstee5 from 01 January 2025 to the date of this report were as follow Kirk Session Members Rev Dr R Buckley Retired Septembèr 2025 Rev Alastair Duncan From September2025 Dr K Lawani M MacLeod E Ihieme J David50 M Malya L Ndiuini Congregational Board Members (electedj H Clark A Oppong E Dibo V Glover Principal l)Fficpbearers Interim Moderator Church Minister Session Clerk: Clerk to the Board-. Church Finance team.. Rev Dr R Buckley Rev A Duncan Dr K Lawani Ms J Davidson l. Thomson V Glover Retired September 2025 From 5eptember2025 Retired March 2025 From March 2025 Independent Examiner J Jawllieson 4 Elm Bank Bishopbriggs G64 ITP Bankers: Virgin Money 2-4 Royal Exchange Square GI 3AB St Rollox Church of Scotland:Glasgow Trustees, Annual Report For the Year Ended 31 December 2025 Structure, Govemance and Management Governing DocExnent The Chuich 15 administered in accordan￿ with the terms of the Model Deed of Constitution. Recruitment and Appointmerf ¢fTrustees Members of the Kirk Session and the Congregation31 Board are the charity trustees. The Kirk SesSiDn member5 are the elders of the church and are chosen from those members of the church who are considered to have the approptiate glfts ènd skill5. The Interim Moderator was a rnember of St Rollox Kirk Se5519n until Sept 2025. whilst following a linkage wrth St George's Tron Church in September 2025, Rev A13Stair Duncan was appointed Minister and 5Ct was also a Member of St Rollox Church firk Session The Congregation31 Board is appointed from within the congregation and members of the congregation are invited to nomincte individuals who are believed to have the ski115 and commitment to contribute to the management affairs of the Church. to become members of the Board. Board Members are then appointed at the St2ted Annual Meeting 2nd serve for a period ofthree years after which they must seek re*leclion at the next ststed Anftual Meeting. Organisational Struciure The Kirk Session, which meets noTmally 51X times a year, is responsible forspiritual affairs within the church. The Congregational Board is responsible foi the tefflporal afFairs of the churth. It is chaired by the minister or a designaled mernber. ele¢ted from its membership. and normally meets SIX time5 in a year. Certain financial and fabric re5pon5ibiltkne5 are delegated to the Finance Teams and Property Teams as appropriate. Oblertives and Acti￿tIeS The Church of Scotland is Trinitarian in doctrine, Refomied in tradrtion and Presbylerian in polity. It exists to glorify God and to work for the advancement of Chtt5V5 knngdom thToughDUt the world. As a national Church. it ad(nowledges a distinctive tèll and duty to bring the ordinance5 of religion to the people in every parish of Scoti2nd through a territorial ministry. It £o-operate5 Wlth other Churches in various ecumenical bodies in Scotland and beyornd. Achievements at￿ Perfomiance The Congregation Wa) SUPPOrted by Rev Peterwhite and Dorothy Russell all through the pertod of the Presbytery Mission Plan and in the process of linkage w(th St George'sTron. We also cknowledge the support and guidance provided by Rev Rid)ard Buckley as Interirn Moderator throughout the pr(Kess. We had a new memberthatjoined the congregation in 2025 by publidv professing their f31th to take on membership of St Rollox Church. We have immensely benefitted from the leadership and guid3nce of the pulpit supply bv engaging the young people to take on more responsibility in leading praise and worship. hawn8 a place and a sense of belonging at Sl Rollox. In September 2025. St Rollox and St George's Tron offic81￿ had 3 Se￿Ce of linkage with Rev Alastair Duncan appointed ès the minister. Despite the uncertainties of the pr￿by¢ery Mission Plan, Ihe true and certain God ha5 consistently been faithful to St Rollox in 2025. Financial Review 2025 has been a challengingye8rfor the church Gene￿1 Fund finances a5 artual Income was exceeded by actual expenditure Ilncome £47859 v Expenditure £543921. Howevei. the GeThe￿I Fund remains positive zt Year End1£26171 due to a positNe balance carried forward from previous years whilst at the ￿metIMe. despite thegreatly incre35ed G2G cofitribution, we met all our finencial commitments for 2025- 3 significant achievementfor a small con8regztion given the [a￿e increase in G2G. MDst of the increased cost is due to a sub5tanlial increase in oui G2G CO￿.m1trnent. from £12523 120241 to £23022120251 and maintaining the new church building which rs equipped with contemporary technolo£y. Energy costs are a large expense though as part of the ￿urCh of Scotland General Trustees Energy Group. we shall benefit over the next 3 years from reduced Energy costs from October 2025 through to March 2028. All Restricted Fund5 remain in good health for Ihe purp05eS they serve. The appointment of Rev Alastair Dull￿￿ as Minister in September 2025 will -Ilow the Board to look forward to the longerterm and z5se5s how best to use the healthy fund5 held in the Restricted FJnds. With continued ste￿rdShIp, pTryers.ènd ongoing5UPPOrt of the congregation. the chuich Femains comrritted to building 3 Sustsinable financial futuie while fuwilling its mission and seNice. Resorves Policy St Rollox Church, financial policy 15 to make best use of the gifts re￿iVed through God'5 grace and goodness forthe furtherance of hi5 kingdom. Consequently. the Board has not formulated specthc'Re5erves Policy, to build up and store funds. but. mindful of any knovm fvture expense. simply applies wise and prudent application of the gifts re￿[Ved. Ststement of Trustees, Respon￿bIlItIeS The Trustees must prepère financial ststements which give Sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The Trustees ale respon51ble for keeping proper accounting records which. on request. must reflect the financial position of the Church at that time. must be done to e.rysure that the financi31 statements comply with the Charities ènd Trustee Investment (Scotlandl Act 2005, the Charities Accounts (Scotlandl Regulations 2006 las amended) and the Regulatitsn5 Anent Congregational Finan approved by the General Assembly of the Churth of Scotland in 2016. They are also responrible for safèguarding the assets of the Churth and rnu5t take reason3ble Steps for the prevention ndlor deiection of fraud and other irregularibe5. Approved by the Trustees on 271OU2026 and Signed on their behalf by- Dr K Lawani Session Clerk orminister St Rollox Church of Scotland:Glasgow SC015459 Independent Examiner's Report to the Trustees of St Rollox Church of Scotland:Glasgow I report on the accounts of the chartty for the year ended 31 December 25 which are set out on pages 6 to 11. 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 (Scotlandl Act 2005 and the Charities Accounts {5cotlandl Regulations 2006 las amended). The charity trustees consider that the audit requirement of Regulation 1011)Idl of the Accou nt5 Regulations does not apply. It is my responsibility to examine the accounts as reqLJired under section 44111(cl of the Act and to State whether particular matters have come to my attention. Basis of independent examinerfs statement An examination is carried out in accordance with Regulation 11 of the Chartties Accounts (Scotlandl Regulations 2006 las 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 exarninerfs statement In the course of my examination, no matter has come to my attention l. which gives tne reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44 11}{al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulation5 las amended), and to prepare accounts which accord with the accounting records and comply with RegLJlation 9 ofthe 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: J Jamieson Signed: Address: 4 Elm Bank Bishopbriggs G64 ITP Date: St Rollox Church of Scotland:Glaseow Charity Registration Number." SC015459 Receipts and Payments Account Yearended 31 December 2025 Unrestricted Restricted Endowment Funds Funds Fund5 2025 2025 2025 Total 2025 Total 2024 Recei Donations Income from (haritable Activities Bank & Deposit inteTest 41204 2140 233 41204 2140 1407 38641 710 1766 1174 43577 1174 44751 41117 Use of premises Grants Sale tsf 3ssets Sèle of investments Other Receipts Total Recei 4090 4090 2370 192 47859 6897 71 7089 55930 7533 51020 Pa ments Costs of generatingfvnds Charitable activities st Rollox Congregation New Churth Build Fund CPO Compènsation Fund Govemance costs 54092 2696 45608 3306 979 150 2696 300 300 Total Pa ments 54392 2696 57088 50D43 Extess of Receipts over Payments for the yèar before traThrfers 4533 5375 -1158 977 Transfers Exoss of Receipts over Payments lorthe year -6533 5375 -1158 977 Statement of Balances Summary at 31 December 2025 Bank & Deposit Balances Bank B8lances Brought Foward 9150 97693 106843 105866 Movement in year: Excess of Receipts over Payments for the year -6533 5375 -1158 977 Bank Balances at 31 Decembor 2025 2617 103068 105685 106843 St Rollox Church of Scotland:Glasgow Charity Registration Number: SC015459 Statement of Balances At 31 December 2025 Unrestricted Restricted Endowment Fund5 Funds Funds 2025 2025 2025 Total 2025 Total 2024 Bank & De osit Balance5 Bank & deposit balances brought forward 9150 97693 106843 105866 Movement in year: Exce55 of Receipts over Payments for the year -6533 5375 -1158 977 Bank & deposlt balances carried forward 2617 103068 105685 106843 Investments at market value Assets Gift Aid and GASDS Tax Refund Receivable 7400 7400 8000 Liabilities Electrics upgrade project- bill due Jan 2026 Total due to be Billed 2740 2740 2740 2740 The accounts were approved by the Kirk Se55ion and Finanual Board on For and on behalf of the Kirk Session and Financial Board Ci n i Session Clerk Finance Team st Rollox Church of Scotland:Glasgow Charrty Registration Number: SC015459 Notes to the Accounts Year ended 31 December 2025 l. Trustee Remuneration and Relatsd PartyTrdn5Klion5 l Trustee received re1mbu￿ernen:. of expenses incurred on beha￿ of St Rolloxtotalling £8.35 other than the declaration5 Obove, no trL'*.ee or a person re￿red to a tsustee had any peT50nal interest in any tontract ortran5attion entered into bythe charity. 2. Movements In Funds Atljan At ai De£ 2025 Re¢eipts Pa￿Trts Transfers un￿StrICted fvnds General Fund 9150 47859 54392 2617 Total: Vnrestrirtpd fvrKIs 9150 47859 S4392 2617 Resthcted funds Outreach DevÈlopThent Fund thTough TMF St Rollox Congregation New Church Build Fund CPO Compensation Fund Total: Restricted funds s5￿1 40494 2￿8 97693 62485 38385 2198 103068 587 2696 End¢wmert fund5 EndownmÈnt Funds lftcome Total Funds 55930 57Q88 105685 Funds Represented By: Virgin Bank Current Account rgin Bank Charity Deposit Acts￿￿1 Total Funds Atl Accouk)ts £iOM4 £94391 £105,68S Purposes of Unrestrltted Funds General Fund.. fund supports the everyday operational Work ofthe churth Purposes of Restrlcted Funds Outreach De¥elopment Fund thrrwh TMF= St Rollox Church and TorrarKe Parish Church have B long 5trandingfriendshTp and as part of this, TPC'S rnembers who donats to TPI'S Mi¢sion Fund ITMFI, fflay direct their dOnat￿)n to aryof the TPC Mission op::ons. Those TPC rnernbers selecting St Rollox as their choKe Of Outreach Supry)rt, are the donors LO St Rolknx of this gÈ4erous annual dowtion. rhe objectNeforSt Rolbx corEreg3lion is to engage in new activibÈS and ventu￿5 aimed at making a)rist'5 narne better known amongst our nÈw. developing communty in S￿ht￿lI1. St Rollox Consre¥ational New Church Buqd Fund= Ths Restricted Fund h8s been set up-o f5nance the fitting out of thÈ new church building w'.th the necessary equiptmen". for worsF.ip. fellowship and ouireach. Increas"'ngly. the fund w'ill Blso provide fin3r.cial support for ongoing buildlng improvemÈnts, maintÈnantÈ and ￿pair¢05￿ CPO Compensatlon Fund= Underthe terms ofthe CPO coveringthe move from No 9 to No 70 Fountainwell Road, the congregation was pe-.mitted to claim for tompÈnsation in ￿SpeCt tsf very specific t05ts incurra. As these funds were un￿3￿ried ]* teirts of our budwin& we opte(f to Use thern to carry long otststanding improyeTTEnts to the church manse In PreParat￿n of a new mlnisterial apwintmentAsnwll baLince rerna￿ which will be used in time Purposes of End¢)wment Furyts St Rollox Church does not hold any endowment funds 3. Anatysis cf Recelpts Unrestri¢ted Re5trKted EndN4Trneftt Funds Funds Funds 2025 2025 Total 2025 Total 2024 Z¢J25 Analysis of Donations Gift WFO WFO Scheme Inon Gft Aidl Tax Recovered on Grft Aid Donation5 Tax RetovÈrEd on GASDS Ordinary oflerines Iopen Platel Gift Aid Don3tions Weddings ènd Funerals other Offenngs, Don8tions etc Total.. Donation5 25696 IQ5 21306 1625 4269 6649 2CQQ 5420 2000 5420 1816 4441 160 41204 38641 IXh*r Re¢eipts Bank Interest Use of Premises Income frorn Charitable Artivtties INGDI Sale of assets Grants Other Receipts Totsi.. other Receipts 233 1174 1407 4090 2140 1766 2370 710 2140 192 6897 7089 7533 6655 8071 14726 12379 Ttstsl Re¢eipts 47859 8071 55930 51020 Èk Analysls of Payments Rtnds 2025 Funds 20Z5 Funds 2025 Total 20ZS Total 2024 Costs of generatinufunds Offering envÈkspes Charitable actNities Worldwidp MslliStrie5 and Mission CommitrJ*nt Giving to Grow Commffcrnent Presbytery Due5 Total: Ministries and Mission ￿mrnitme 23022 946 12523 2612 23968 15135 Local Mlnlstry Staffing Costs MinisterfsTrzwel Expenses Pulpit Supply Organist Church Cleaning 57 57 1390 450 2974 6120 450 2974 Total: Local Ministrystaffing Costs 4871 Chur¢h.. Buildings. SeM¢es aTKI maintenan￿(ost$ Property1gsuTance ICThurch and Mcosel Energy Supplies.. Gas and ServKe Contract Energy SuppSies'. Electricty Gas Systems Management Security Systems Fire Alarm MaintÈnanEe and Annual ChEdt Fire Protection Equipment and Annual Check Emergenry LightingAnnual Mairrtenèft￿ arjd check Wcter & Sewerage Church Ground5 3nd Garden5 Mainten3TKe Fabqc Repairs & Mainte.iance General Activity Running Expenses 3744 3744 4996 4151 3268 3678 5152 4996 4151 319 264 319 264 264 246 254 254 1920 1920 1800 708 1319 1033 1033 Total.. Chyrth BulldlnBs Costs.. 16681 Unrestricted REstrKted Endowment Fund5 Fur¥Js Fund5 2025 2025 Total 20Z5 Total 2024 MansÈ: Bull ¢finKS. Serviw ar￿ Maintenance C05t5 security Heating Service Cortract Ene Council Tax Property Repair5 3nd Maintenance Garden Maintenance 282 282 270 1085 la5 270 77 270 236 975 236 975 675 Totsl= Manse Buildings Costs 1157 Christ¢an Outreach. Teaching and Edutatk Church Catering urch Lunches Chr45ti4n Outreach 225 225 309 128 Sunday Uubs and Teen3Eers Scripture Union Camps 2366 2366 Totsl: Christian ￿l￿a¢h. Teathins and Edu￿1 2591 2591 Christian Partnerships Anne David50n'.OM 840 Total: Chrlstian Partnerships OthÈrGÈthÈral Latal Co$ts Baik Charges Printin& stationeryi photocopying Telephones 2nd Broadband Corr.munication T￿hnologY & CCLI LKences Church Gilts and Pre5entstior.5 80 1147 681 385 1147 913 679 385 Total: Other General Local costs 2293 2293 1672 St Rollox Congregation Nevl Church Bulld Fund Furnitu.-e & Equipment Annual Service and Mainrenance Costs RÈp8irs 790 1906 510 2112 1906 Totsl: St Rollox co￿￿E0t1￿￿ New Churth Build Fund 2696 3306 CPO Q)lnpen￿t1tin Fund Manse Garden M3iMenan Security Alarrn Re-Conriect￿Trfee Community Outreach PrDjert Manse Windows Mar￿e External Rendering Manse Roof Ovorhaul Energy Compliance Checks and Cerrifications Totsl: CPO Q)mp¢nsation Fund Totsl Charitable Artivities 54.092 56,788 49,893 fjovern3n￿ ¢osts IndepÈndent examinerf5 feÈg Total Payrnents 300 54392 57.088 50,043 5. Ministerf5 Stipend All Church of Scotland Congregat￿n5 contribute to the National St-'pend Fund whith bÈars thÈ ¢05ts of all ministers. stipends and emFloyer'5 contributions for nation21 insurance. pensitsn and hO￿$7n8 and loan fund. Ministe".s' stipends are paid in accordance with the n3tional Stipend scale which is related to years ol seNice. For the year undei Teview the minimum stipend was £32433 and the maximum stipend in 5th ènd Subsequent ye3rs ol service wa5 £39856 Unbilled Property Ma5ntenan The annual sewice and maintenance of 811 Ga5 Rekted Sy5terns. iTrcluding gas rnainline checl main gas boikr. underfloor heating and ventilation interlocl carried out and certffied dtsrip.g DeCe￿.ber 2025_ However we have notyet been billed forthe woiL The annual emergency lighiing serv.'ce and m8snienancÈ. including a s￿n[riCa￿t syttem upgrade, together wth other necessary elettrical irnprovments, were carried out during Ottober- December and the bills a￿ due for payrnert in January. The upgrado to includes better quality, self testing LED lights with a minimum 5 year warranty. This shotsld sienTlicantly reduce the EL5 bills in future years. St Rollox Church of Scotland:Glasgow Charity Registration Number: SC015459 Appendix Year ended 31 December 2025 FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND. GENERAL TRUSTEES Temporary Account Year ended 31 December 2025 2024 Credit Balance year end Debit Balance year end 73,435 73.435 These costs will be met by Glasgow City Council under the CPO when the final valualions are approved by the Distritt Valuer