2023-12-31-accounts

The Church of Scotland Garthamlock and Craigend Parish Church of Scotland RECEIPTS AND PAYMENTS ACCOUNTS 2023 Congregation No: 160942 Charity Iyo: SC016862

Reference and Administrative Information Charty Name: Garthamlock and Craigend Parish Church Charty Registration Number: SC016862 Congregation Reference No.. 160942 Contact Address: Trustees Kirk Session Principal Office-bearers Principal Office Garthamlock & Craigend Parish Church of Scotland 46 Porchester Street Garthamlock Glasgow G33 5DB Independent Examiner Bankers The Co-opeiative Bank PLC P.0. Box 101 1 Balloon Street Manchester. M60 4EP

Trustees, Annual Report Year ended 31 December 2023 Structure, Governance and Management The congregation is a registered charity, number SC016862 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. 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. Rev I, Scott Mccarthy was inducted to Garthamlock & Craigend Parish Church of Scotland on 11th October 2018. The Kirk Session which meets at least fourtimes a year is responsible for spiritual affairs within the church. Sub-committees of the Kirk Session such as Finance and Fabric are responsible for the general running of the church and suitable members of the congregation who are Gonsidered to have the appropriate gifts are co-opted on to these committees. All these sub-committees report to the Kirk Session when it meets. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, refomied in tradition and Presbyterian in polity. It exists to glorfy God and to work for the advan￿rnent of Christ's Kingdom throughoul 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 lerritorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. The congregation meets for worship every Sunday morning at 11.00 a.m. in the sanctuary. Additional ServI￿S of worship are held on Maundy Thursday, Good Friday, Easter Day, Christmas Eve and Christmas Day. The Sacrament of Holy Communion is celebrated on the second Sunday of every month as well as Maundy Thursday, and Easter Day. Whilst the regular Sunday service is happening, the congregation splits into two and the children attend a Sunday school which is called "Smart Kids.. There they enjoy the bible teachings accompanied by activities. The congregation leads monthly worship at a care home in the parish. On Wednesday evenings from September until May the 99th Company of the Girls Brigade meet in the Church. Bible Study sessions were held in the church. no house groups ran in 2023. Despite being fully open in 2023. several groups and clubs did not return to the church in 2023 and congregation numbers havo Still not returned to pre-pandemic levels, howevor there have been new people attending on Sundays and the church is hopeful of gaining new members. The congregation from Brazil "Assembleia de Deus American Garden Novo Tempo em Glasgow" continue to use the church on a Sunday afternoon and are growing in numbers. They are members of the Assembleia de Deus American Garden Novo Tempo. They began using the church at the stsrt of December 2019 with some of our Elders in attendance for support with the equipment etc. Their services are spoken in Portuguese, but they are happy to translate for visitors. They have settled in well and continued with wèekly worship throughout 2023.

Achievements and Performance The membership of the congregation i.e. those on the congregational roll is currentty 50 persons. However, there are about a dozen others who regularly attend worship and about one hundred to 150 others who would normally attend the various clubs, groups and organisations for activities every week. The Girls, Brigade is for girls aged five to eighteen years. Approximately sixty girls from the community attend the Explorer, Junior and Brigader 5eGlions. They are involved in a wide variety of activities and work to a four-fold badge work prjgramme - Spiritual, Physical, Educational and Servi￿. Badge awards are presented at the Annual Display which generally takes place early May. The Community Garden which was completed through grant funding in early 2021 is gsining further interest and planting progressed throughout the year with items harvested and shared among members of the community garden, church congregation and Slimming World group It is hoped that the interest will continue to grow, and more members are recruited to the garden. There are still raised beds available and talks have began with a local Scout group who operate from different premises but who plan to use the garden with their groups in 2024. In 2023 the Gamblers Anonymous groups continued to meet in our halls on a Monday and Tuesday evening and continue to provide revenue in the form of a hall let fee. The Gontinue to give a year donation to the church. The minister continued to serve on various Forums and sub-committees including Priority Areas. Iri December 2023, resigned from his post as minister of Garthamlock & Craigend Parish Church. has left lo take up the post of Associate Minister of Corby, Church of Scotland in Corby, England. The church officially entered a period of vacancy in DeceM1￿r 2023 and services were conducted by members of the congregation who have Gompleted Word and Worship training. The church await the appoinlment of an interim moderator to assist with Communion services and other ServI￿S which re]uire the presence of an ordained minister. Financial Review Income for 2023 remained at a level like that in 2022 and although Ihe church has still not saen the congregation nLrnbers return to pre-pandemic levels the income from donations and hall lets have kept the Church in a healthier financial position than in the past several years although there are still significant shortfalls due for Ministries and Mission contributions and Travel expense. The main expenditure incurred in the running of Ihe Church was heating and lighting and insurance. Other main expenses in 2023 included Gosts involved in Ihe general upk￿p of the church grounds and the man*, i.e. Council Tax, TelephonelBroadband, landscape maintenan￿. Re8erve8 Policy There is an insurance furKI which was set up to ensure that there are sufficient funds to ensure the payrnent of insurance. A Standing Order from the General Account keeps this account in just enough credrt to pay this charge. The trustees would like to hold reserves equivalent to six months expenditure to cover unexpected circumstances. However. this has not proved possible, and we are limrted to holding modegt arnounls for fabric, insuran￿, and gener81 purposes as detailed in note 2 of the accounts. In 2018 the congregation received £20,000 in joint funding from Church of Scotland Priority Areas & Wcrld Mission to allow the congregati)n to share an exchange visit with a congr8Jalion in the Czech Republic. The funds are restricted solety to that purpose. Planning meetings took place In 2019 with thoughts on travel in 2020 however this was not possible in 2020121 due to the pandemic and has not progressed any further 2023. The congregation will look to the Church of Scotland to see rf this money can be used for 2noth@r purpose. Membarg of thÉ COngr￿2tion h2vo gineè É2W Pgggportg

expire and the re￿nt conflict with Russia and Ukraine had pul a halt on any possible plans io travel to the Czech Republic. Statement of Trustees. Responsibilities The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper aGcounting records which, on request, must reflect the financial posits-on 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 las amended) and the Regulations Anent Congregational Finan￿ 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 andlor detection of fraud and other irregularities, 5esslon Clerk Date . l?1

G2rth2mlock and Craigend East Parish Church - SC 016862 Independent Examiner's Report to the Tru3tee8 of Garthamlock and Craigend Parish Church I report on the accounts of the charity for the year ended 31st De￿mber 2023 which are set out on pages 7 onwards. Respectivè rasponsibilities of trusteas and examiner The charty's trustees are responsible for the preparation of the accounts in accordance with the tems of the Charities and Trustee Investment (Scotland) Act 2005 and Ihe 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(11 (c) of the AGI and to slate whether partI￿lar matters have Gome to tny attention. Basis of inde￿ndent examinerfs statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts {Scotland) Regulations 20C6 las amended). An examination includes a review of the accounting records kept by the charty and a comparison of the accounts presented with those records. It also includes consideration of any unusual items 01 disclosuies in the aGGounls and seeks explanations from the trustees concerning any such matters. The prO￿dureS 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 ty the accounts. Independent examiner's statement In the coursa of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any m8teri81 re8pect the requirements: to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 (as amended) Accounts Regulations, and to prepare accounts which accord wth the accounting records and comply with Regulation 9 of the 2006 (as amended) Accounts Regulations have not been met, or 2. to which, in my opinion. attention should be drawn in order to enable a proFer understanding of the accounts to be reached.

Garthamlock and Crai end East Parlsh Church Recei tsandPa ments Account Year ended 31 December 2023 Unrestricted Restrictod Endowment Funds 2023 Funds 2023 Funds 2023 Totals 2023 Totals 2022 Recei Nots Donations 10,090.57 10,090.57 8,305.80 Activities for Generating Funds Bank & Deposil interest Grant from General Trustees 233.22 233.22 26.56 17,294.40 5,000.00 Grant from Glasgow City Council Inland Revenue rebate Rental of premises 180.00 180.00 20,371.00 20,371.00 14,640.00 Total Recei 30.641.57 233.22 30,874.79 45,266.76 ments Costs of gen8rating funds Charitable activities (inc misc exp) Govemance costs 134.43 33,999.83 33,999.83 49,387.38 Total Pa ments 33.999.83 33,999.83 49,521.81 Exc8ss of Receipts over Payments for the year before transfers 13,358.26) 233.22 (3.125.04) (4.255.05) Transfers {interest only) Excess of Receipts over Payments for the year 13,358.26) 233.22 {3,125.04I (4,255.05)

Garthamlock and Crai staternent of Balances Year ended 31 December 2023 end East Parish Church Unrestrlcted Restricted Endowrnent Note Funds 2023 Funds 2023 Funds 2023 Bank & Deposit Balan¢es Bank & De￿sIt balan￿S brought forward Totals 2023 Totals 2022 15,763.06 20,026.56 35,789.62 40,004.67 MOVEMENT IN YEAR Excess of Re￿[pts over Payments for Ihe year Bank & Deposit balanc8S carried fomard 3,358.26 233.22 3,125.04 4.255.05 12 404.80 20 259.78 32 664.58 35 789.62 INVESTMENTS at market value Assets Tax recoverable on Gift Atd Donations 1,045.50 1,045.50 1,054.98 LIABILITIES Ministries & Mission shortfall 9,054.00 9,054.00 9,914.00 Travel Expenses shortfall 1,554.89 1.554.89 The acc4Junls were approved by the Kirk Session on 2S For and on belialf of Kirk Session

Notes forming part of the Accounts for the year ending 31 December 2023 1. BASIS OF ACCOUNTING These a￿ountS have been prepared on the Re￿ip1S & Payments basis in accordan￿ with the Charities & Ttustee Investment {Scotland) Act 2005, the Chartties Accounts {Scotland) Regulations 2006 (as amended) and the Regulations anent Congregational Finan￿ approved by the General Assembly of the Church of Scotland in 2016 2. MOVEMENT IN FUNDS At1 January 2023 At31 December 2023 Receipts Payments Transfers Unrestricted Funds Designated Fabric Fund Designated Insuran￿ Fund General Fund 106.30 429.62 750.CKJ 426.68 3,263.13 1.995.18 250.00 1,517.95 10.460.17 12,393.63 30,641.57 31,575.03 (1,000.00) 15,763.06 30,641.57 33,999.83 0.00 12,404.80 Restricted funds Funds for Czech Republic exchange programme Endowment funds The￿ are no endowment funds 20.026.56 233.22 20.259.78 Total funds 35,789.62 30,874.79 33.999.83 32.664.58 Pur oses of Desi nated Funds Unrestricted Funds can be used ft)r any pu￿0$? which is in accordance wilh the aims of the congregation. Unrestricted funds may include Designated Funds which have been set aside for a specific puryjose and the charity has the option to reVe￿e the designatNJn and use them for any purpose. Fabric Fund: In 2023 deposits were made to the Fabric account to cover the costs of maintenance but unfortunately, as seen in year 2022, the expendilure did not allow for savings as Donations did not increase enough to cover general running l utility costs and set aside funds. Insurance Fund: The Truslees have set aside funds for Ihe payment of Insuran￿ premiums. Funds are tranSfe￿d from the General l Fabric account to cover Direct Debits. The account is kept in sufficient credit for this purpose only. Pur oses of Restricted Funds Restricted Funds those given for specffiG p￿ry￿SeS and the donor has stipulated how they must be used. Such funds cannot be used for any OtherpU￿o$e. The congregation has retained the £20,000 from Church of Scotland for an exchange programme with congregations from the Czech Republic and only transfers any interest accrued in the account to fund charitable activities. These funds remain restricted to be at a futu￿ date when interest gathers, travel to the afea is safe and contact can be made with a congregation there. Pur oses of Endowment Funds Endowment Funds 8re those Whe￿ a charitycan utilise the income fmm such funds butC8nnot ￿alise and use the capital. The congregation has no such funds.

1. ANALYSIS OF DONATIONS Total 2022 2,158.00 2023 FurKb2Y23 Fwxls 2023 FwKls 2023 2.196.46 IAFO Scheme (non Gift Aid) Grft Aid Donations Tax Recovered on Gift Aid Donations 3,780.00 4,115.00 1,147.00 Ordinary Offerings (Open Plate) 401.73 104.93 Other Offerings. Donations 3,712.38 780.00 10,090.57 8,305.80
2. ANALYSIS OF PAYMENTS Costs of Generating Funds Investment Managers, fees Offering envelopes Fundraising Costs 134.43 Charitable Activities Travel Expenses including Locum Ministries & Missions Contribution 2,400.00 3,885.30 160.00 2,400.00 3,885.30 160.00 Presbylery dues Manse Expenses Pulpit supply l Ministerial exFenses Council Tax 153.00 1,433.00 240.00 1,433.00 240.00 742.00 1,977.29 807.89 1,977.29 807.89 1,852.44 765.67 Refuse Collections Heat and light {Utilities) Insuran 6,206.59 1,995.18 3,899.37 1,314.iJO 6,423.63 328.00 6,209.59 1,995.18 3,899.37 1,314.00 6,423.63 328.00 7,306.92 1,842.54 16,967.54 6,866.20 2,052.00 305.00 Fabric Repairs and Maintenan Community Garden Other Building Costs including cleaning CCLI li￿nse Printing, Stationery & S¢)fvare Church Telephone, Internet & Website Communty Learning & Laptops Other expenses Interest l Bank charges 79.99 79.99 418.41 915.18 915.18 860.15 7,378.72 1,834.37 52.02 1,916.23 20.18 1,916.23 20.18 33.999.83 33,999.83 49,521.81 Governance Costs Independent Examinerfs Fee TOTAL 33,999.83 33,999.83 49,521.81

6.TRUSTEE REMUNERATION AND RELATED PARTYTRANSACTIONS Paid from the General Fund of the Church during 2023 for one Trustee, the Reverend Scott Mccarthy in respect of Council Tax £1,977.29, Broadband, new white goods for the manse and the grounds rna1ntenan￿ charge for the manse payable to Spiers Gumley totalled, £1,433.00. There were no other remuneration or related party transactions in this financial 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 employevs contributions for national insurance, pension and housing and loan fund. Ministers, stipends are paid in accordan￿ with the national stipend scale, which is related to years of seNice. For the year under review the minimum stipend was £30,135 and the maximum stipend (in the fifth and subsequent years of service) £37,032. 7. INVESTMENTS Nil 8. COLLECTIONS FOR THIRD PARTIES In addition to the General Income the following income from Special Collections was distributed during the year. 2023 2022