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.

3. 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
4. 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