## **The Church of Scotland**
## **Knightswood Anniesland Trinity Church**
## **Receipts and Payments Accounts**
**For Year Ended 31 December 2024**
**Congregation No: 161079**
**Charity No: SC015579**
Knightswood Anniesland Trinity Church of scotlan Glasgow
Church Detalls and Professlonal Adlvsers
Year to 31 December 2024
The trusttts present the annual repl and accouDts for Knigbtswwd Alllliesland Trinity Chutch, Glasgow. for the
year ded 31 December 2024.
Reference and Administrative Information
Cbarity Name..
Cbarity RestratiOn Nutnber..
CongTegaiion Reference NuKnber'.
Contact Address..
Kni8btsu'Th)d Anniesknd Trirrity Church of Scotland Glas8OW
SC015579
Trustees
Prlnclpai omce-bearers
Mknlsier:
(Res'd 1211 1124) vaCat From 13111124
llllerim ModerAlor5:
122108124-21111124) and R". Stuart Matthews (From 22111124)
CbuTrb Treasurer:
Bankers
Inrtependent Exanthier
Bank of Scotland
836 CroM Road
Glasgow G13 IEr
**Knightswood Anniesland Trinity Church of Scotland, Glasgow Trustees Annual Report Year to 31st December 2024.**
## **Structure, Governance and Management**
The church is administered in accordance with the terms of the Unitarian Deed of Constitution.
## **Recruitment and Appointment of Trustees**
Members of the Kirk Session are the charity trustees. The Kirk Sesson 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, an Interim Moderator is appointed by Presbytery and is also a trustee.
## **Organisational Structure**
The Kirk Session which meets nine times a year is responsible for spiritual, financial and property affairs within the church.
## **Objectives and Activities**
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in policy. 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.
Our Statement of identity as Knightswood Anniesland Trinity Church reads as follows:
## **We aspire to be:**
**A CARING** , Christ - centred family. **EXPLORING** together the nature of God and his plan for us. **JOYFULLY** exploring the good news of His unconditional love.
**CHANGING LIVES** by means of worship, prayer and example.
The statement reflects our desire for all people to know that they are welcome to find out about the Christian faith, in a language which is relevant to their thinking and lives, and praying that God will touch all people in our parish by His Holy Spirit.
## **Achievements and Performance**
Worship in the name of the Father, Son and Holy Spirit, is at the heart of our church family, and in a year of 2024, we have sought to keep worship and our expression of devotion to our Lord Jesus Christ at the centre of our identity.
We have gathered for worship together each Sunday at 11am. We have continued to offer people Zoom options for Sunday worship, and YouTube video reflections were regularly uploaded. Our website and Facebook pages offer up to date reflections and local and national information about the life of the church. We continue to offer worship each Thursday morning, followed by tea and coffee. We have also been able to offer a monthly Café Church on Sunday evenings.
The ‘Scheme of Delegation’ was set up by Presbytery, in consultation with the principal clerk of the General Assembly of the Church of Scotland - three people with relevant skill sets, to make a missional decision about which building/ buildings might be the right configuration for the future. The decisions were reported to the congregations at a joint service of worship on 4 August 2024 and were then brought to the September Presbytery meeting. The Scheme of Delegation decided that the main place of worship would be the Anniesland building, The St David’s building would be retained as a centre for outreach and the St Margaret’s building would be disposed of. The congregation is still working through the outcomes from this prolonged process and now looks forward to a new start as a united congregation on a sure footing with much to look forward to.
2
**Knightswood Anniesland Trinity Church of Scotland, Glasgow**
## **Trustees Annual Report Year to 31st December 2024. (Cont'd)**
## **Achievements and Performance (cont'd)**
retired from St David’s Knightswood on 13 October 2024 after many years of faithful service. demitted the charge of Knightswood Anniesland Trinty in August 2024. This made it possible for the new United congregation to consider what form of ministry would be most suitable for the new union. Due consideration was given, and it was decided to apply for an Interim Minister. The application was successful, and the new Interim Minister will be appointed to the congregation in early 2025. This was voted on by the congregation on 11 December 2024.
On the 21 November 2024 Knightswood Anniesland Trinty and St David’s Knightswood united to become Knightswood Anniesland Trinity Parish Church. This was the completion of adjustment that began in 2022 with the Union of former Knightswood St Margaret's Church and Temple Anniesland Church. The three churches have worked alongside one another as neighbours, with many friendships linking the three congregations. This adjustment was shaped and guided by the teamwork in ministry of the two serving ministers, both of whom made way in 2024 for new ministry to take the congregation on to the next chapter.
Following the union an all-age congregational Christmas Party, which has been a shared event for the past couple of years, was again held in December. This was well supported by members of the congregation who enjoyed a varied programme of entertainment during the afternoon.
Average Sunday attendance is in the range of 70 - 80 people of all ages. Registered membership of the congregation at the end of 2024 was 385 with another 43 adherents on the congregational roll.
We are very grateful to our two Interim Moderators, for their support, guidance and encouragement to the congregation and Kirk Session after had demitted and retired. This was an extremely stressful time for us all.
## **Objectives and Activities**
## **The Parish We Serve**
As a result of the Union, our parish now has c.26,000 people and covers a wide area – serving the communities of both Knightswood and Anniesland.
We serve a varied parish with areas of wealth next to pockets of real deprivation. The parish and community suffer from the problems which are characteristic of any deprived inner-city area – addiction, unemployment, mental health issues in adults and young people, an ageing population, fragmented families and lone parents.
Our aim is to provide a welcoming and safe space for anyone who walks through our doors and to be able to share the love of Jesus with them.
## **How We Worship**
We offer worship for all every Sunday at 11am, followed by tea and coffee. Our style is a mix of traditional and modern and we strive to make all feel welcome and at home.
As of October 2024, we have been worshiping in the Anniesland building and this has allowed us to continue building relationships with our friends from St David’s Knightswood who were invited to worship with us on the retiral of , in preparation of the Union in November 2024.
We offer worship on Thursday morning followed by tea and coffee. These services are led by several members of the Kirk Session and members of the congregation.
We started a café church, one Sunday evening per month. These evenings are led by some of the young adults in our congregation and cover a wide variety of topics.
3
**Knightswood Anniesland Trinity Church of Scotland, Glasgow**
## **Trustees Annual Report Year to 31st December 2024. (Cont'd)**
## **Objectives and Activities (Cont'd)**
## **Youth Activities**
The church organises a great number of activities for young people. On a Sunday morning, we have our Sunday Club, lead by our Family and Youth Worker and a team of willing helpers. Our teenagers also meet once a month after worship on a Sunday morning, again lead by our Family and Youth Worker. Messy Church is held every couple of months on a Friday evening and is well attended by members of the congregation and wider community. The uniformed organisations from the three former congregations continue to meet in their respective church buildings. We currently have more than 200 young people who use our facilities each week – 3 sections of Boys Brigade and 8 sections of the Guiding Movement.
## **Community Groups and other Church activities**
There are several community groups who use our halls and facilities each week across the three sites – parent and toddler group, dance groups, taekwondo club, tai chi, slimming clubs, badminton club, rock choirs, dog training group, Kumon, who teach English and Maths to children after school, Well Fed group who provide a social enterprise café.
We have a weekly bible study and prayer group, a weekly prayer group on Zoom and a discipleship group. We have also held retreat days in the Sanctuary. Each building hosts a café for members of the community as well as the congregation. These are always well attended. Our choir continues to meet each week and to enhance our Sunday morning worship.
We have maintained a valued outreach in the community with links to both the local Primary and Secondary schools, to the local sheltered housing complex and to the Phoenix Group, a residential home for recovering addicts.
## *************************************************************************
## **Below follows a narrative report of the year Knightswood St David’s Church has had up until the union in November 2024**
## **Organisational Structure**
The Kirk Session, which meets nine times a year, has 10 active Elders (4 male and 6 female). During the year intimated their desire to resign from active eldership and were moved to Emeritus Elder status. Following the Union, decided to remove his lines to enable a transfer to another Church of Scotland congregation. In terms of the Basis of Parish Grouping, agreed during 2021 with the constituent congregations of Knightswood Anniesland Trinity (KAT), elders of both congregations continued to meet during the period prior to Union to make joint policy decisions.
## **Activities**
Due to the extended absence in the early months of 2024, following a road traffic accident, Sunday services were conducted by , Session Clerk, , Knightswood Anniesland Trinity and , Sandyford Henderson Memorial Church, with ministerial pulpit supply being requested for Communion services.
In addition to Sunday morning worship at 11am in our Sanctuary, the service was made available on Zoom for the benefit of those who are too frail to attend or who are still reluctant to attend in person due to the continuing impact of Covid. Zoom is available both online or by phone and while there is a steady core of 3/4 people telephoning in weekly, the number online fluctuates from none to potentially 4.
Weekly prayer meetings, involving members of both St David’s and KAT congregations, have also continued on Zoom and are valued by those attending.
4
## **Knightswood Anniesland Trinity Church of Scotland, Glasgow Trustees Annual Report Year to 31st December 2024. (Cont'd)**
## **Activities (cont'd)**
The number of younger children and teenagers attending St David’s continued to decline. Latterly there were no Sunday groups running for these age groups although any younger children attending were encouraged to join together at the front of the church during the service where a worksheet is provided for them to complete and/or colour in.
The Thursday afternoon Coffee Group continues to be well attended and is much appreciated by all those who come along for coffee, biscuits, and a chat.
The ‘Thy Kingdom Come’ Prayer initiative was run between Monday 13th and Friday 17th May when the Sanctuary was open on eight occasions to allow people to come in and pray for the needs of people in our Community, our Country and around the World, using the materials made available over 10 prayer stations.
The English Class, for asylum seekers and refugees living within the community, came to an end at the end of the summer session due to the impending retiral of who had been instrumental in setting up this class and running it on Friday morning with the support of volunteers. This class was much welcomed and appreciated by those attending.
The Discipleship Group continues to meet fortnightly on Thursday afternoon, except in the summer months, with members appreciative of the opportunity to come together, read God’s word and discuss themed topics. During Holy week, a joint service was held with KAT on Maundy Thursday, as well as an early morning service in Knightswood Park on Easter Sunday, which was followed by breakfast in the St David’s Church Hall. Other joint services were held in May for Christian Aid week and in August for Souper Sunday. Elders from both congregations were involved in leading worship at the Souper Sunday service for the Church of Scotland HIV Programme which was followed by a soup and sandwich lunch prepared by members of both congregations. St David’s continued to share in joint services with the six other denominations in the Knightswood Fellowship of Churches, although these have been much reduced in number.
The WhatsApp Fellowship Group has continued to enable members to keep in touch and provides a conduit for sharing information and encouragement with each other. The following lets continued to meet in our premises: Badminton, Line Dancing, Narcotics Anonymous, Brownies and Disabled Guides. The halls have also been let out for a number of private functions throughout the year. Our Outreach group has held film nights, followed by a meal, to bring people together.
In September we were approached for use of our buildings by Well Fed Scotland, a Community Interest Company (CIC) committed to building a strong community by providing employment, development opportunities, and healthy meals for anyone in need. We subsequently agreed a long term let, for four days a week, to the end of March 2025 (with the possibility of this being extended) to tackle the issues of food poverty and social isolation in our community.
Following the Union with KAT, our all-age congregational Christmas Party, which has been a shared event for the past couple of years was again held in December. This was well supported by members of the congregation who enjoyed a varied programme of entertainment during the afternoon.
## **Achievements and Performance**
During 2024 our Membership numbers continued to decline, due to 11 deaths, while no new member were added to our Roll during the year. At the time of the Union with KAT there were 110 members on our Membership Roll plus 13 Adherents.
In early 2023 a Mission Team was set up within St David’s to explore potential for future outreach within the community. This could mean serving community organisations by renting them accommodation or it may also involve initiatives which we take ourselves to serve particular groups identified in the community audit.
5
**Knightswood Anniesland Trinity Church of Scotland, Glasgow**
## **Trustees Annual Report Year to 31st December 2024. (Cont'd)**
## **Achievements and Performance (cont'd)**
We are currently developing our ongoing relationship with Linkes and Knightswood connects and have identified other potential community groups to further engage in conversation. Whatever initiatives are taken, these should build friendships and relationships between members of the United congregation and those beyond our walls, in the hope of creating pathways into faith.
Offerings of members remained remarkably stable over the year, reflecting a high level of commitment by the worshipping congregation. Regular offerings for world causes, in which the congregation has an interest, continued, with offerings taken up for Lodging House Mission, Christian Aid Week, Comfort International and the annual Harvest offering for Tearfund.
Following the joint congregations’ approval in October 2023, a Scheme of Delegation was constituted by Presbytery to consider and bring a proposal regarding which of the three church building belonging to St Margaret’s, St David’s and Knightswood Anniesland Trinity should be retained. Further to their deliberations, the joint congregations met at St David’s on Sunday 4th August 2024 where, following morning worship, the Scheme of Delegation gave their report and the recommendation that the Anniesland building be retained as our principal place of worship, the St David’s building be retained in the first instance as a mission and outreach centre, with the possibility of alternate forms of worship at other times being developed there in the future, with the St Margaret’s building being sold or otherwise disposed of. The report of the Scheme of Delegation, with regard to buildings, was approved by Presbytery at their meeting on Tuesday 10th September.
On Sunday 2nd June 2024, a special service was held to mark the 25th anniversary of the induction as Minister of St David’s on 25th May 1999. The service was led by elders of the congregation and the preacher was the , Moderator of Glasgow Presbytery.
A Service of Celebration and Thanksgiving for the life of St David’s congregation over 95 years was held on Sunday 22nd September 2024. Some of the former members of St David’s, who went on to become Ministers elsewhere, were invited to give their reflections of St David’s over the years. The service was followed by a light lunch and an exhibition of memorabilia and pictures.
Our final service at St David’s, and the final service for before his retirement, took place on Sunday 13th October with the Sacrament of Communion shared during that service. Following worship a presentation was made to , with a bouquet of flowers presented to . Everyone then gathered in the large hall where Rev Thain cut a special cake to commemorate the occasion.
Following the retiral of the , the St David’s members worshipped alongside the congregation of Knightswood Anniesland Trinity at the Anniesland Building. The Service of Union on Thursday 21st November was the culmination of almost five years work to finally bring together the three former congregations of Temple Anniesland, St Margaret’s and St David’s.
*************************************************************************
6
**Knightswood Anniesland Trinity Church of Scotland, Glasgow**
## **Trustees Annual Report Year to 31st December 2024. (Cont'd)**
## **Financial Review**
Income in 2024 amounted to £161,446, an increase of £30,666 on 2023 (although it should be noted that there was a transfer of funds from St David’s Knightswood of £18,770 at the union in November 2024). Expenditure in 2024 was £169,326, an increase of £30,956 on 2023. This left a deficit of £7880 for the year 2024, an increase of £290 on the deficit of £7590 for 2023.
## **Income**
Congregational offerings continue to be the main source of income. At the year-end the income from offerings was £61,093 plus £6,120 from the open plate, totalling £67,213, an increase of £790 on 2023.
General donations in 2024 were £5,360, a decrease of £6,041 on 2023 when a number of one-off donations were received. During 2024 we received a generous legacy of £7,000 which was allocated to the General Unrestricted Fund.
Hall letting income was £28,847 in 2024, an increase of £7,423 on 2023. The income derived from this source is important but, with increased costs in running our buildings, it is also important that we cover our costs when letting out our halls in future.
Tax recovered on Gift Aid offerings continues to be an important source of income, including the Gift Aid Small Donations Scheme (GASDS). Through the Gift Aid Scheme we have been able to claim £15,470, an increase of £1,909 on 2023. Tax recovered of £3,234 from the 4th quarter Gift Aid offerings in 2024 is anticipated in January 2025. As we continue to encourage the congregation to sign up to Gift Aid offerings, it is hoped to generate more income via the Gift Aid Scheme.
We continue to benefit from our investment in the Church of Scotland Investors' Trust Income Fund (COSIT) which brought in £12,145.80 in dividends in 2024. In November 2024 there was a transfer of £42,863 to this Income Fund when St David’s Knightswood joined the union, increasing funds held to £264,726. A gain of £2,495 on revaluation at the end of 2024 brought the total funds held with the COSIT Income Fund to £267,221.
## **Expenditure**
Most expenses increased in 2024, the most significant being energy costs, manse and building costs and salaries. Following the addition of another church building and manse in November and the end of our fixed rate utility terms for two of our church buildings in October/November there was an increase of £8,721 in our energy costs compared to 2023.
Throughout 2024 there was additional expenditure for our buildings and manses with roof repairs to the Anniesland building and boiler repair to the St Margaret’s Knightswood building. The boiler in the Victoria Park Drive North manse also had to be replaced.
Salaries in 2024 increased due to minimum wage legislation for our Youth Worker, along with an ex gratia payment to the cleaner of the St Margaret’s Knightswood building who retired after 38 years of service.
In 2024 our large expenses continued to be our contributions to the Church of Scotland Giving to Grow, Presbytery dues and energy costs.
7
Knightswood Anniesland Trinity Church of Scotland, Glasgow
Trustees Annual Report Year to 31st Deeember 2024. (Cont'd)
Looldng Ahead
The coniinued increase in Ufiliiies. Giving io Grow conttibuiions and p[esbery dues. along with the upkeep of tbe
church bUildgS. niean we will llx)rc than likely be rut]g opcrational dcficits for the coming ycaTs.
Ai the elld of 2024. £52.842 of unrestricied reserves rell)2ill in the General Congregaiional lknposes Deposit Fund
aud £l,SOO of rcstrict¢d rcs¢rv¢s in thc Fabnc RwJv¢ Dcposil Fund.
The Trustees are aware thai molley will require io be drawn dowll from investments in cosrr enable buildmgs
to be bToiight up lo a standard lo iith them fit for Putpose foT Ihe tre.
We are fonunaie io have Fabric Capiial and Revenue Fundg available (held by the Church of Scotland Trnsiees on
OUT behalf (see Appenth"x #l)) to enable us lo cw oul the necessary work lleeded now that our wuon is coiiiplele.
We also have sufficient funds with cosrr io salisfy our Reserves Policy.
Reserves Pollcy
The Tnte¢S have considered tkne reserves required alld have laken inlo accouul Iheir cutTenl aud futtwe liabililies
to the exieilt thRI they are foreseeable. li is ihe Trustee5' policy to hold reserves of at least six nionih5 expendin]re
approxinrelY includllig desiwied full(18. Ar the year end ibe church held unr¢srrici¢d fiwds of £80.839 of wluch
£6.599 liad been desigJ]aled foT Ihe l"Vidual Assis11cC Fuu(L as well as the inveslcd capilal ill Ilie Cknurcli of
Scotl)d Investmenl Trust Th)coiiK Fiwd which is desigllaled io ihe General Fund. The Tnistees will keep these
resetves under review dunng the year bui are currently saiisfied that the charitys rese¢ policy is being mei. Ai
tlie year eiid Ilie clwi'ly also held £25.708 of resln.cled funds wkn'ckn have been provided for iiie purposes specifjed
in Note 2 to tbe accoullts.
StalemeDI of Trustees, Responslbllltles
Tlie Tnislees lill1 prepare ful)£]1 slaleiilIiS wlll'ch ve sufficient detail io enable an appreciation of the
transaciions of Ihe Church dunng Ihe financial year. The TnLsiees are responsible for keepmg proper accoimiing
TecoTds wlu'ch. oll requesl. Jllusl reflect the fllwcial posilioll of Ibe ChuTcb at Ihal tiwe. Tlus illust be done to
ensiire that Ille flliailcial stAleii)eiiis comply willi Ihe Cbarilies and Tnlee Invesniiail (Sco11)d) Act 200$ Ilie
Chatities Accoimis (Scotland) ReatIOn 21X>6 las amended) and ihe ReallonS Anent con¢gar10naj Finance
approved by the General Assembly of the Church ofscoilalld in 2016. They are also responsible for safeguarding
the asseis of the Church and must take reasonable steps for ihe preventloll andlor detectt'on of fraud and other
ittegularities.
Approved by the TnteeS and siglled oll their behalf.
Se551
**Knightswood Anniesland Trinity Church of Scotland, Glasgow SC015579**
## **Independent Examiner's Report to the Trustees of Glasgow: Knightswood Anniesland Trinity Church of Scotland**
I report on the accounts of the charity for the year ended 31st December 2024 which are set out on pages 1 to 16.
## **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 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:** Kristina Bowie **Address:** 18 Ledi Road G43 2AJ
**Signed:**
______________________________
**Date:**
## 28/05/2025
______________________________
9
## **Knightswood Anniesland Trinity Church of Scotland, Glasgow**
## **Receipts and Payments Account for the year ended 31 December 2024**
|**Unrestricted**
**Funds**
**2024**
**Note**
**£**
**Receipts**
Donations
3
86,886
Legacies
7,000
Activities for Generating Funds
3,921
Bank & Deposit Interest
2,719
Investment Income
12,146
Hall Lets
28,847
Grants
-
Drawn down from General Trustees
-
St Davids Knightswood
5,671
147,190
Assets and Investments
Sale of fixed assets
-
Sale of Investments
-
**Total Receipts**
147,190
**Payments**
Cost of Generation Funds
4
353
Charitable Activities
4
166,903
Governance Costs
4
350
167,606
Assets and Investments
4
-
**Total Payments**
167,606
**Excess of Receipts over Payments**
**for the year before transfer**
(20,416)
Transfers
2
-
**Excess of Receipts over Payments**
(20,416)|**Restricted**
**Funds**
**2024**
**£**
1,157
-
-
-
-
-
-
-
13,099
14,256
-
-
14,256
-
1,720
-
1,720
-
1,720
12,536
-
12,536|**Endowment**
**Funds**
**2024**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2024**
**£**
88,043
7,000
3,921
2,719
12,146
28,847
-
-
18,770
161,446
-
-
161,446
353
168,623
350
169,326
-
169,326
(7,880)
-
(7,880)|**Total**
**2023**
**£**
91,385
-
6,015
1,834
10,122
21,424
-
-
-|
|---|---|---|---|---|
|||||130,780
-
-|
|||||130,780|
|||||199
137,821
350|
|||||138,370
-|
|||||138,370|
|||||(7,590)
-|
|||||(7,590)|
10
Knightswood Anniesland Trinity Church of Scotland, Glasgow
Statement of Balances
At 31 December 2024
InTeslTiried
Resiricied
Endow'meut
Funds
2024
Funds
2024
Funds
2024
Tot41
2024
Total
2023
Note
Bank & De
osit Balances
Ballk & deposit balances
brought forward
101.255
13,172
114.427
122,017
Movement in year:
Excess of Receipts over
Payllellls
(20.416)
12,536
(7,880)
(7.-590)
Bank & deposii balances
caTTied forward
80.839
106.$47
114.427
IDves¢men15 Ilt msrkel i'4lue
(cosl £292,581)
267,2?1
267.221
221,863
Assels
Gift Aid Receivable
3,234
3.234
3.166
Liabilities
Acciual
The accouDls were apwoved by the Tntstees on
alld Si8lled oll their behalf by..
Session Clerk
Treasurer
li
## **Knightswood Anniesland Trinity Church of Scotland, Glasgow 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.
They use the acquisition accounting method to deal with the union on 21st November 2024 of Knightswood Anniesland Trinity Church and St David's Knightswood Church to form Glasgow: Knightswood Anniesland Trinity Church of Scotland, under the Scottish Charity Number SC015579. The accounts show the receipts and payments of Knightswood Anniesland Trinity to the date of union and of the united charge from that date with the balance of cash funds held by St David's at the date of union included as a receipt and its investments as a transfer in note 7. Comparative figures show only the receipts and payments of Knightswood Anniesland Trinity Church.
## **2. Movements in Funds**
|**Movements in Funds**||||||
|---|---|---|---|---|---|
|**Unrestricted funds**
Fabric Fund
Reserve Fund
Youth Worker Fund
Individual Assistance Fund
Events Fund
Sunday School Impact Fund
General Fund
**Restricted funds**
Benevolent Fund
Pastoral Assistant Fund
Flower Fund
Audio Visual Fund
Library Fund
Choir Fund
Organ Fund
Printing & Publication Fund
Youth Development Fund
Elderly Care Fund
Windows Old Hall Fund
**Endowment funds**
None
**Total funds**|**At 1 Jan**
**2024**
**£**
371
47,972
2,205
6,599
51
-
44,057
101,255
1,211
-
419
1,786
225
531
-
75
6,428
1,305
1,192
13,172
-
114,427|**Receipts**
**£**
-
-
-
-
500
768
145,922
147,190
408
7,997
240
-
-
-
2,105
-
3,506
-
-
14,256
-
161,446|**Payments**
**£**
-
-
(2,205)
-
-
-
(165,401)
(167,606)
-
-
(151)
-
-
-
-
-
(1,569)
-
-
(1,720)
-
(169,326)|**Transfers**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**At 31 Dec**
**2024**
**£**
371
47,972
-
6,599
551
768
24,578|
||||||80,839|
||||||1,619
7,997
508
1,786
225
531
2,105
75
8,365
1,305
1,192|
||||||25,708|
||||||-|
||||||106,547|
12
**Knightswood Anniesland Trinity Church of Scotland, Glasgow Notes forming part of the accounts (Cont'd) for the year ended 31 December 2024**
## **2. Movements in Funds (Cont'd)**
## Purposes of Designated Funds
_**Fabric Fund:**_ The Trustees have set aside funds for the maintenance of the Church property.
_**Reserve Fund:**_ The trustees have set aside funds for the general use of the church and to be used when there is deficit in the General Fund.
_**Youth Worker Fund:**_ The trustees have designated this fund to pay for a youth worker.
_**Individual Assistance Fund:**_ This fund was set up by the trustees using a donation to be flexibly used for the benefit of individuals who are not trustees needing financial support in any area of the church's charitable work. _**Events Fund:**_ The trustees have designated this fund for monies received and paid for running community events. _**Sunday School Impact Fund:**_ This fund is used to assist the running of the Sunday School.
## Purposes of Restricted Funds
_**Benevolent Fund:**_ This is a fund for the use of the minister to give assistance to those in need.
_**Pastoral Assistant Fund:**_ This fund is to fund a Pastoral Assistant.
_**Flower Fund:**_ A fund to facilitate the purchase of flowers for the church by way of donations.
_**Audio Visual Fund:**_ This is a fund set up to collect donations to pay for the installation and upkeep of audio visual equipment in the church sanctuary.
_**Library Fund:**_ This is a fund to provide books for lending to the congregation.
_**Choir Fund:**_ A fund to provide music to enhance services.
_**Organ Fund:**_ This fund is for the upkeep of the organ.
_**Printing & Publication Fund:**_ This is a fund set up to cover the costs of the church publications.
_**Youth Development Fund:**_ This is the operational fund for the youth development team and it is to assist the youth of the church.
_**Elderly Care Fund:**_ Fund set up for the benefit and welfare of elderly people associated with the congregation. _**Windows Old Hall Fund:**_ Fund open to collect funds to renew windows in the Old Hall.
**3. Analysis of Donations**
|Offerings
Gift Aid Donations
Tax Recovered on Gift Aid Donations
Ordinary Offerings (Open Plate)
Other Offerings, Donations etc|**Unrestricted**
**Funds**
**2024**
**£**
9,304
51,789
15,470
6,120
4,203
86,886|**Restricted**
**Funds**
**2024**
**£**
-
-
-
-
1,157
1,157|**Endowment**
**Funds**
**2024**
**£**
-
-
-
-
-
-|**Total**
**2024**
**£**
9,304
51,789
15,470
6,120
5,360
88,043|**Total**
**2023**
**£**
9,881
50,387
13,561
6,155
11,401|
|---|---|---|---|---|---|
||||||91,385|
13
## **Knightswood Anniesland Trinity Church of Scotland, Glasgow**
## **Notes forming part of the accounts (Cont'd) for the year ended 31 December 2024**
**4. Analysis of Payments**
|**Costs of generating funds**
Offering Envelopes
**Charitable activities**
Ministries & Mission Contribution
Presbytery Dues
Minister’s Expenses
Council Tax
Pulpit Supply
Other Salary Costs
Fabric Repairs & Maintenance
Water & Insurance
Heating & Lighting
Church Office Expenses
Outreach
Broadband
Transport
Other Expenses
**Governance costs**
Independent Examiner’s Fees
**Other payments**
Purchase of Investments
Purchase of Fixed Assets|**Unrestricted**
**Funds**
**2024**
**£**
353
62,320
6,996
1,200
3,838
1,650
31,706
12,752
10,250
20,553
1,765
440
1,462
-
11,971
166,903
350
-
-
-
167,606|**Restricted**
**Funds**
**2024**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,720
1,720
-
-
-
-
1,720|**Endowment**
**Funds**
**2024**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2024**
**£**
353
62,320
6,996
1,200
3,838
1,650
31,706
12,752
10,250
20,553
1,765
440
1,462
-
13,691
168,623
350
-
-
-
169,326|**Total**
**2023**
**£**
199|
|---|---|---|---|---|---|
||||||63,528
3,722
1,440
3,755
870
24,622
4,592
9,136
11,832
2,292
439
1,326
-
10,267|
||||||137,821|
||||||350|
||||||-
-|
||||||-|
||||||138,370|
## **5. Trustee Remuneration and Related Party Transactions**
During the year one trustee (the minister) received reimbursement of expenses of £5,038 (2023 - £5,195) in respect of council tax, travel and sundry expenses. Louise Reid, a trustee, received £12,630 (2023 - £11,700) for her services of Family and Youth Worker. Christine Furnish, a trustee, received £3,208 (2023 - £3,208) for her services as organist.
## **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.
14
## **Knightswood Anniesland Trinity Church of Scotland, Glasgow**
## **Notes forming part of the accounts (Cont'd) for the year ended 31 December 2024**
|**7.**
**Investments**
COSIT Income Fund
**Held in respect of:**
**Unrestricted Funds**
General Fund
**8.**
**Collections for Third Parties**
Christian Aid
Lodging House Mission
Erskine Hospital
Comfort International
Beatson
The Prince & Princess of Wales Hospice
CWS
Teenage Cancer
Glasgow City Mission
Church House
Richmond Hope|**Market**
**Value at**
**1 Jan**
**2024**
**£**
221,863
221,863
|**Transfer**
**From**
**St Davids**
**£**
42,863
42,863|**Disposals**
**£**
-
-|**Gain/(Loss)**
**on**
**Revaluation**
**£**
2,495
2,495
**2024**
**£**
1,365
737
356
931
3,389|**Market**
**Value at**
**31 Dec**
**2024**
**£**
267,221|
|---|---|---|---|---|---|
||||||267,221|
||||||**2023**
**£**
997
365
731
1,240
278
219
380
263
174
1,042
|
||||||5,689|
15
**Knightswood Anniesland Trinity Church of Scotland, Glasgow Year ending 31 December 2024**
## **APPENDIX #1**
## **FUNDS HELD ON BEHALF OF THE CONGREGATION**
## **BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES**
|**CAPITAL ACCOUNT**
Credit Balances held at 31 December at cost
Market Value of Balances at 31 December
**REVENUE ACCOUNT**
Credit Balance at 31 December
**TEMPORARY ACCOUNT**
Credit Balance at 31 December
**Total Funds at 31 December**|**2024**
**£**
598,360
621,062
54,580
-
675,643|**2023**
**£**
597,360|
|---|---|---|
|||616,676|
|||24,731|
|||-|
|||641,407|
16