CHARrrY REGISTRATION NUMBER.. SC015760 Congregation of The Cross & Passion - Passionist Fathers Unaudited Financial Statements 31 December 2024 NUGENT CHARTERED ACCOUNTANTS Chartered accountants 33b Church Street Antrim Co Antrlm BT414BE
Congregation of The Cross & Passion - Passionist Fathars Flnanclal Statements Year ended 31 December 2024 Pag8 Twstees, annual reFM)rt Independent examinefs report to the trustees ststem&nt of financial activtties Statement o* financial position Notes to the f1nancial statements
Congregation of Tha Cross & Passion - Passionist Fathers Twstses, Annual Report Year 8nded 31 December 2024 The Iruslees present thelr rewrt and the unaud51e(l financlal 8tatsm8nts of th8 chaTityforthe y8ar ended 31 December 2024. Roforonco and admlnlstratlvo d¢lalts Rgglst•r•d charlty namo Congregation ofTho Cmss & Passlon - Pa88ionL8t F8lher8 Charfty roglstratlon nrnr SC015760 Prin¢lpal offl¢e Congregation of the The Cross and Passlon 26 Plantation Parkway Bishopbrlggs Glasgow G64 2FD The trustees IndOPBndqnt oxamlner StruGtureb govornanGe and management The Congregation is a Gharitable uniruJrrxJrated as80ciation, govem&d by its own Constitthion. Objeotlves and actfvltles Our charitable purpose is the promotion of religion. t•thich we do as part (rf the Roman cathol Church. Our actNilies include the pastcl care of parishes, university chaplaintry, preaching and spirttual direction, provision of care for ddedy members of the Congregalion of the Passion of Jesus Christ, promotion of Catholic (and in particular Passionist) spiriluality through retreats, grwp meetings and publications and ihe promotion of the Roman Catholic religion In misslonary CDuntries. The Congregation of the Passloll Df Jesus Christ is a religious wngregation of men within the Roman CatholiG Churth. According lo the CDnsttLutlDns. the mission entrusted lo us by the Catholic Church Is 'lo preaGh the Gospel of the Pa55ion by our ITfe and apostolate.. Any reGeNed by members of the Congregation <e.g. salaries, pensions. donations) is receNe on behalf of the Congrey8tion and used for the aGtr¥ities of the Congregan. Ihe cost of keeping the members is met by the Congregati)n.
Congregation of The Cross & Passlon - Passionlst Fathers Trustees. Annual Report (conttnue&) Year ended 31 December 2024 A¢hievements and pgrfonnance The Congregation has the pastoral care of three parishes: Saint MurKJo'g and Sl Ro¢h's in Glasgow. and Sl Joseph's In Larnts. The members seNing these paTishes and churches belong lo the ProvinGe of Saint Patrick, an adminlslrative unil of the worfd-wde Congr8gatN)n of the Passion of Jesus Christ covering ScoUand, Ireland, England, Sweden, Botswana. South Africa, Zambia and an English-speaking community in Pari5, France. Al the beginning of 2024. the Congregation haé five members in Scotland, four living in a house in Blshopbriggs purchased by The Congregation of the Pas8ion of Jesus Christ at Bishopbriggs, Glasgow,. the fifth member in Lame as administrator of a parish on behalf of the dio¢ese of Galloway and living in a parhla1 house owned by the dioces8. During 2024 a Pas$lonlst student also came lo live in the house in Bishopbriggs where he wll. urKler supwvision. gain pastoral experience in the Glasgow paTishes. The house in BishopSrfggs where fN8 membgrs now INe Is Included In the Balance Sheet of the Congregation of the Passion of Jesus Christ. Two men are assigned full time lo the Iwo parishes in Glasgow and throughout the year they undortwk the pasloffjl care of the parishioners and others who com8 to the churches. Induding the conducliro of Masses and other liturgical serveS,. FYeaGhing', youth and young adult aclivities,. chaplairw service to three primary schools and a secondary schcol., sacramental preparation for schcol chiklren" adult ¢ateches1S', condLJCting ftjnerals, weddings and Baptisms.. visiting the sick, frail and eldedy at home, in nursing homes and in hospitals,. being part of a rota in theArchdio¢ese of Glasgow providing Ghaplaincy servKes al the Glasgow Royal Infirmary., providing spiritual guidance for adults, supporling and training lay ministers, conducting small group meelirigs and retreats, writing regular articles for the monthly Archdiocesan newspaper, pIding an extensive provision of the Sacrament of Reconciliation which is ulllised 2nd appreciated by people throughout the Archdiocese of Glasgow and beyond- and other activities commensurate wlh our core mission and objectives. Another man Is full time Roman Calholio chaplaln to Ihe Cty" of Glasgow Co118ge and lo the Glasgow Caledonian Universlty, both of which lie thln the St Mungo's parish boundary. The college has in the region of 30,000 stLJdents, while the unlverslty has around 17,000 students. Chaplaincy service$, as well as pastoral care and support, aro provided in the college and unwersity ils81f and also atthe church as required. There is a large proporlion of intemalional students at the co118g8 and universrty and the Catholic students among them find this service invaluable. This chaplaincy work is supp)rted by the men asslgned to the parishes as ruired, while he also assists in the parishes as required. Each year we welcome the return of students, and the arrlval of new students from various places to begln unNersity or college. The chaplain also glves occasional talks as requested to youth groups in the Archd10se Tho other member is aged 92 and retired. He is provided and cared for in the communty house in Bishopbrlggs. In the latter part of 2019 extensive refijrbishmonl look place in St MungD'S church. whh celebrat& the 150th Jubile8 year, wth the provision of a new floor, a new heating System, and improved access atKI toilgl facilities for people with disabilities. This work began in September 2019 and was completed salisfaclorily in December 2019. Other wcwk took place in 2021 to refvrt)ish the halls to provide better facillti8s for hall- related activities. In 2022 hall activities were able to resume as normal. grateful for the better faciliti8S, and this has continued throughout the filOw1ng years.
Trustees. Annual Report CeoJthu•dJ Year endod 31 December 2024 Dknring 2024. the cation In Scot18nd ¢d a donatlon of £36,472 from the CoTvJreg8twJn of thè Pa881on in Ireland, whth18 a 8lster ¢arity with sarne chaitable PLryS9es. As the charity Is 8(hlni8terBd as pwl of the Cowregation's PrthfIn of Sa'nt Patiith, whose mawi any roserves are hekl on LEhalf ol a particular commlnity by Ihe central fLnls in Belfast arvj (for Euros) In Dublln. Durfng 2024, ¢tr)natknns r8c8iv8d 8mwnt8d io £89,W27 Ih8sa wer8 in tha fam of rn899 off8rw)98, m888 guild, novenas and dead Ilsts, church collgdons, otsings and other mni3trie3, dortions. 8nd pension incom& In £17.551 wa8 receNed fium pwbh sries aKI inrnne. Durfing 2024, charitablg adivRios Includ8d aenditUre on the upkw of mem6 c1MUnhI sMntIng to £98,757 and pa51oral wk amounting to f2,872. At th@ b9ginning of Il year unreslriGted resor•48s warg £1 LXJ:486, the net movament on unr66tiict•d r08ms was £5,849 re[ting in d0Sg unrestrtr reserves of£1,335. Tru8te8
Congregatlon of The Cross & Passion - Passlonlst Fathars Independent Examlnevs Report to the Trustees of Congregation of The Cross & Passion - Passionlst Fathèrs Y8ar end8d 31 D8cernber 2024 I report to the trustees on my exarninatlon of the finar[al statgments of Congregation of The Cruss & Passion - Passionist Fathers ('Ihe charlty,) for the year ende(131 December 2024. Responslbllltles and basis of report As the trnste85 of the charity, you are re5ponsitAe for the preparauon of the flnanolal statemenis In accordall WTth the requireThenls of the Charities and Tnjslee Investment (Scolland) Ac125 (the '2005 ACY) and the Charities Accounts {ScoWandl Regulallons 2006 (as amend8d). You are sat18fi8d thal your Gharily is not required by chaiity law to be audlted and hav6 chos8n Instèad lo have an Independent examination. I report in reswt of my examination of the charty's financl81 statemen15 as carri8d out undgr sectlon 44(1)(cl of Ihg 2005 A¢1. In c4rying out my examination I have followed the requirements of R8gulatlon 11 of Ihe Ch8ri1198 Actounls (SGoUand) R8gulatiDns 2006 (as amended). Indop8ndont examlnorf8 8tatement Since th8 charily has prepared Its ac¢ounl8 on 8n acuuals basis your ex2miner must bp a memb8r of a body Ilsted In Regulalion 1112) of the ChaTibes Accounts {stland) Regulations 2006 {as amended). I csn conflrm that l am quallfièd to undertake the examinab'on because l am a registered member of the Inslkuts of Chartered A¢¢ounlanis in England and Wales {ICAEW) whiGh is one of the Iksted tK)dies. I have compleled my examlnallon. I c¥)nfimi that no matters have come to my attentlon gfvlng me rxus8 to belleve that In any material resp8¢t". acc(iunling records wer8 nol kept as required by seGtion 4411Xal of the 2005 Act and Regulation 4 of the CharEbes Accounts (Scodand) R8gulabons 2006 las amended); or the finan¢kl1 statements do not accord with Ih¢)se record5: or e flnanclal statem&nls do not o)mply wilh the 8(OUntIng requirements of Regulation 8 of the Charit5 Aco)unts (ScoU8nd} Regulation8 2006 (as amended>. I have no concerns and have come across no other mattgrs in oonneotion th èxamination to vthich attention should be drdwn in Ihls repori In order to enabl8 a proper understsnding of th8 accDunls lo tr
Congregation of The Cross & Passion - Passionist Fathers statement of Financial Actlvltles Year ended 31 December 2024 2024 unrestrt8d fijnds Tolal funds Tolal funds 2023 Incomo and ondowments Donations and legaGies Other Gharitable astivrties 89,927 17,551 107,478 89.927 17,551 53,442 14,000 Total In¢om• 107.478 67,442 Expendituro Expendllure on charitable activities Total oxpondituro 101,629 101,829 101.629 87.871 101,629 67,871 Net incoM{0xpend1ture) and not movomenl In fundg 5,849 5,849 1429} Rèconciliation of funds Total funds brought fonmard Total fund5 carrlad forward 1Cw),486 1,335 100,486 1.915 106,335 100.486 The statement trf financial tIVIS includes all gains and losses recognised in the y8ar. I Income and experKliture derNe from continuing acbvities. The notes on pag•s 7 to 12 forn part 0fth financlal 8Litemont4.
ststsment of Financlal Posltlon 31 December 2024 2023 ¢urrnnt assets atorJ(s Debtors Cash at bank and in hand 11 12 1,977 ,790 15.319 1r,c 108.088 1,531 90,953 i o,¢J)7 102,491 102,491 102,491 N•t current a888ts Total a88ets le88 current liabillties 108,08S Crethtorn. amounts tslllng du• aft•r than ont year 13 1,751 11%,335 100,4 Funds of tho ch4rity Unr8strlct8d fuTras 1 C6,33S 100, Tfjtal funds 14 The 'al statements were awroved by Ihe Ix)erd of trust.ees Wa.1hi8ed for issue on and ar8 Si8d on beh8tt of tINg board by. ry
Congregatlon of The Cross & Passion - Passionlst Fathers Notes to the Flnanclal Statements Ygar ended 31 December 2024 Gon•ral 1nf0miaon The Charity 1$ a public benefrt enlty and a registered chaiity in S¢oand and is unincoTporated. The address of the principal Dfflce is CDngregation of The Cross and PaSSKJn, 26 Plantallon Parkway, Blshopbriggs, Glasgow. G64 2FD. St•tom6nt of ¢ompliance These financial statemerrts have been prepar1 in compllanc8 FRS 102, Tho Financial Reporting Standard applicable in the UK and the Repu10 of Irelalld., the Statement of Recommended PraGtiC8 appltcable to charitles preparing their a(xounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Irdand (FRS 102) (Charities SORP {FRS 102)) arKI the Charities and Tnjstee Investment (Scollandl Act 2005 and th8 Charity Accourrts {ScDllandl Regulaliorts 21Y)6 (as amended). AOUntIng poli¢io$ Basls of preparatlon The financial gt8tements have been prepared on the historical cost basis. as modffied by the revaluation of certain financlal assets and Ilablltties and investrment prDpertEs measured al falr value through income or 8xpenditure. The flnancial statements are prepared in steding. which is th6 fijnctional ¢JJrrenty of th8 entity. Golng ¢on¢•rn There are no malerlal uncertainties ab)ut the charivs abilty to continue. Judgemènts and koy $our¢es of estlmatlon uncèrtalTrty The prep8ratK)n of Ihe financial statsments requires managemenlto make ludgements, eslimales and assumptions that affect the amounts reported. These estimates alld judgements are continualty reviewed and are based on experience and other factors, including expoctations of future events that are believed lo be rea90nable under the circumstances. Fund aountIng Unrestricted funds are availabl6 for use at the discretion of the trustees to fvrther any of the ¢harity's purposes. Deslgnated fvnds are unrestricted funds earmarked by the trustees for particular ftrture project Dr commitment. Restricted funds are subjecled to reslriction5 on their 8xpendiiure dedared bythe donor orthrough the terms of an appeal, and fall into Or of tsvo sub-classes.. restricted income fiJnds or endowment funds.
Congregation of The Cross & Passion - Passionist Fathers Notos to the Flnanclal Statements (conthwdj Year ended 31 December 2024 Accountlng pollcles Incoming resources All incoming resources ar8 induded In the statement of financial activities when entitlement ha8 passed to the chaTity', it is probable thal the econom beneffts associated with the transaction will flow lo the charity and th& amount can be rdiably measur. Th8 following SpTriC Wicies are applied to particular categories of income: income from donations or grants Is rerJyJnlsed when there evidence of entitlemènt to the gift. receiptlg probable and rts amount ¢an be mvdsured reliably. legacy in(x)me is re(X)ged Wtrn receipt is probable and entitlement Is eslablished. income from donated goo(Is measured al the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost lo the donor or the estimated resale value. Donated fac(Ir(ies and seTvIS are recogni5ed in th8 accounts when received rf the value can be reliably measured. No amounts aTe included for the contribution of general vdunteers. income from ntracts for the SUpY of servic*s 1$ recognised with the delivery of the contracted S8Tvice. This is classffied as unrestriGted funds unless there is a contractual r8quirement for it to be spent on a partular purp(w and retumed rf unspent, in whi¢h ¢a$e tt may be regard&J as restricted. Resources expended Expenditure is recognised on an accruals basls as a liabilty is incurred. Expendliur8 Includes any VAT which cannol be fLElly reo)vere(l. and is das$ed under headiws of the statem8nt offinancial activities lo whlch it relates: expènditure on rdisiry fund5 indudes the costs of all fundraising a¢tlvltlgs, events, non- charitable trajing activiti&8, and ts sale of donated 0ds. expendlcure charitable activities indudes all costs incurred by a charity in undertaking aclNilie5 Ihat further its charitable aims for the benefft of its beneficiari@s, including those SL(PPOrt costs and costs relating to the VemanCe of the charity apportioned lo charitable aclivilies. other expenditure indudes all expenditu that is neither related to raising funés for the charÉty nor part of ils evnditU on ¢haritablts aclivilies. All costs are all(Kaled lo expenditure categorie5 refiecting the use of ihe resource. Direct costs attributable to a single actNty are allocated direcNy to that activity. Shared ¢tsst5 are apportioned between the actNities they mntribute to on 8 reasonable, jLEStifiable. and conslslenl bask4. Stocks Stocks are measured at the lower of cost and estimated selling price185S Costs to complete and sell. Cost indudes all costs of purchase, costs of cx)nverslon and other costs incurred in bringing the stk to its present l¢xats'on and condition.
Congregation of The Cross & Passion - Passionist Fathers Notes to the Financial Statements {¢onthi¢ffjd) Year ended 31 December 2024 Accountlng pollcles (conthuotr) Flnanclal Instrumonts A flnanclal ass6t or a financlal Ilabillty is reCognisl only when the Gharity COmeS a paty to ihe contractual provlslons of the Instrument. Basic financial instruments ar8 inrtlally recognlsed at the amount e1Vable or payablg including arby related transaction costs. Current asset8 and current liabilities are subsequently measured atlhe ¢ash or other consideration expected to be paKI or received and not discounle(l. Debt InstTumenls are subsequ8nty measur1 al amortlsed cost. Wher8 investments in shares are publidy traed or thelr fair value can otherwise be m@asured r8llably, the Investment is subs8quenUy measured at fair value with changes in fair valu8 recognlsed In Incom8 and 8xpendtbJre. All other such investrnenls are sub58quenUy m8asur8d at cost less Impalmienl. Other financlal instruments. includlng dertvauves. are intiially re(x)gnised at fair valuo, unless payment for an asset is deferred beyond nomial buslness lerms or financed al a rate of interest that is not a market rate, in whh case the asset is measured at the present value of the fvture payments discounted al a market rate of interest for a slmilar debl Instrument. Olherfinancial instruments arg subsequenlly measured at fair value, wilh any ¢hanges regnised in the statement of financial aCtiv.es. with the exception of hedglng In$tNmtrnls in a designated h8dging relationship. Flnancial assets that are measured at cost or amortised ¢))st a revIeW for objeotN8 evldence of Impaimienl at the 8nd of 8ach reporbng dale. If there is objectwe evidence of impaimienl, an impairm8nl loss is r8cognised under the 8pproprfate heading in the Statement of finandal activi118s in which Ihg initial gain wa8 recognised. For all equlty Instruments regardless of sIgninCe, and other finanGial assets that are indTvldually significant, these are asses5od indNidually tor impalmi8nt Other financial assets are either assess Indfvldually or grouped on the basls of simllar credit risk characteristics. Any reversalg of impairment are re¢cgnised Immediately, to Ihe extent thal the reversal does rKIt rèsult In a o8rylng amount of the finan¢lal asset that exceeds what the carying amount would have been had the Impalmient not pvIOuSfy been cOgnISed.
Congregation of The Cross & Passion - Passionist Fathers Notos to the Financial Statements (G Year ended 31 December 2024 Donatlon8 and legacleg Unreslricted Total Funds Unrestrfcted Total Funds FurKIs 2024 Funds 2023 Donatlon8 Mass offerings Mass guild offeriros Novenas and dead lists Church thlecl*)ns Other donatlons Pensions Miscellaneous income Congr8gation of the Passion (Northem Ireland) - Core funding Offerings a1 other ministries Fundraising income 9,041 8.745 8.180 7.079 2.955 8.120 955 9,041 8,745 8,180 7,079 2,955 8,120 955 8,980 9,667 7,176 8,054 4,572 8,216 837 8,980 9,667 7,176 8,054 4,572 8,216 837 36.472 6.780 36,472 6,780 1.600 4.690 1,250 4,690 1,250 53,442 89.927 89,927 53,442 Other charltable actlvltles Unwlricted Total Funds Unrestricted Total Funds FurKIs 2024 Funds 2023 Parish Salaries Parish Incorne 10.476 7,075 17.551 10.476 7,075 17.551 6.652 7,348 6.652 7.348 14.000 14,000 Expendlture on Charitable actlvltles by fund typo unre51n.cted Total Funds Unrestricted Total Funds FurKIs 2024 Funds 2023 Upkeep of metnbers and communities Pastoral work 98.755 2.874 101.629 98,755 2,874 54,790 13,081 54.790 13,081 87,871 101.629 67,871 Expendlture on charltsblè actlvltlos by a¢tivity type Activllies undertaken Totsl funds directly 2024 Total fvnd 2023 Upkeep of members and communities Pastoral work 98,755 2,874 101,629 98.755 2,874 54,790 13,081 101,629 67,871 10
Congregatlon of The Cross & Passlon - Passionist Fathers Notes to the Financlal Statements {conthi¢Kd) Year ended 31 December 2024 Indgpendont gxamlnatlon fees 2024 2023 Fee8 payable to the independent examiner for. Independent examination of ihe financial statem&nts 720 735 Slaff costg The total staff costs and employ6ts benefrts for the reporling period ar8 analysed as follows.. 2024 2023 Wages and salaries 16,946 16.966 The average head (xjunt of employ885 during the year was 1 (2023.. 1). No employee received employee bonefits of more than £60.000 during the year12023'. Nil). 10. Trustee romunorallon and expgnses None of the trustees received any remuneration or relmbursemont of expenses durfng the year in their capacity as trustees. 11. Stocks 2024 2023 Stock 1.9T/ 1,531 12. Debtors 2024 2023 Cxher debtors 90,790 90,953 13. Credltors: amounts falling due after more than one ygar 2024 2023 Other credrtors 1,751 2,005
Congregation of The Cross & Passion - Passionlst Fathers Notas to tho Flnanclal Stat•m•nts (¢11U•d} Year endod 31 December 2024 14. Analysls of charftablo funds Unre8tr1cted funds At 1 Jan 2024 At Income ExpendItU 31 Do¢ 2024 Gen8ral funds 11JJ.486 107,478 (101,629} 106,335 At 1 Jan 2023 At Income Expenditure 31 DeG 2023 General funds 100,915 67,442 (67,8711 100,486 12