The Church of Scotland
Garthamlock, Ruchazie and Craigend Parish Church of Scotland
RECEIPTS AND PAYMENTS ACCOUNTS 2024
Congregation No: 161077
Charity No: SC016862
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Reference and Administrative Information
Charity Name: Garthamlock, Ruchazie and Craigend Parish Church Charity Registration Number: $C016862 Congregation Reference No: 161077
Contact Address: Jillian Reilly 24 Mossvale Road, Glasgow, G33 5PU
Trustees
Kirk Session
Mrs Margaret Patterson Ms Margaret Reid Mr Brian Stewart Mrs Helen Gibson Mrs Lynn Cavin Mrs Jillian Reilly Mrs Moira Wilkinson Mrs Chioma Nwafor
Principal Office-bearers
Minister: Rev | Scott McCarthy Session Clerk: Mr Brian Stewart Church Treasurer: Mrs Jillian Reilly
Principal Office
Garthamlock, Ruchazie & Craigend Parish Church of Scotland 46 Porchester Street
Garthamlock Glasgow G33 5DB
Independent Examiner
Mr. Robert Fernie 42 Coshneuk Road Millerston Glasgow G33
Bankers
The Co-operative Bank PLC P.O. Box 101 1 Balloon Street Manchester, M60 4EP
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Trustees’ Annual Report Year ended 31 December 2024
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. On 23" May 2024 the congregation entered a Union with Ruchazie Parish Church. The congregation’s name was updated to Garthamlock, Ruchazie and Craigend Parish Church. On 14" November the congregation entered a Linkage with Stepps Parish Church as part of the Presbytery Plan for Glasgow.
The church officially entered a period of vacancy in December 2023 and services were conducted by members of the congregation who have completed Word and Worship training.
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.
The Kirk Session which meets at least four times 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 considered 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, reformed in tradition and Presbyterian in polity. 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.
The congregation meets for worship every Sunday morning at 11.30 a.m. in the sanctuary. Additional services 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 Mossvale Care home in the parish.
Bible Study sessions were held in the church, no house groups ran in 2024.
The congregation from Brazil “Assembleia de Deus American Garden Glasgow” continue to use the church on a Sunday afternoon. They are members of the Assembleia de Deus American Garden Novo Tempo. They began using the church at the start 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 weekly worship throughout 2024.
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Achievements and Performance
The membership of the congregation i.e. those on the congregational roll is currently 50 persons. However, there are about a dozen others who regularly attend worship and about 100 to 150 others who attend the various clubs, groups and organisations for activities in the church every week.
On Wednesday evenings from September until May the 99'" Company of the Girls Brigade meet in the Church. The Girls' Brigade is for girls aged five to eighteen years. Approximately sixty girls from the community attend the Explorer, Junior and Brigader sections. They are involved in a wide variety of activities and work to a four-fold badge work programme - Spiritual, Physical, Educational and Service. 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 gaining further interest and planting progressed throughout the year with items harvested and shared among members of the community garden, church congregation and other groups using the church. It is hoped that the interest will continue to grow, and more members are recruited to the garden. The 56" Scout group who are based in St Rose of Lima primary school are using the garden and have helped with weeding, planting and tidying.
In 2024, 2 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 weekly donation. They also continue to give a yearly donation to the church.
The church is used by The North East Recovery group who provide services via “We are With You” on a Wednesday and a Recovery Café operates in the church on a Thursday.
In addition, the church is used by a Taekwon-do club, Karate club, Dance class and a Stage and Theatre group who provide services for children in the community. A Slimming World group continues to meet in the church on a Saturday morning.
Financial Review
The congregation saw an increase in income for 2024 despite the reduction in congregation numbers. Donations and hall let fees were the main source of income and this has kept the Church in a healthier financial position than in previous years. The main expenditure incurred in the running of the Church was heating and lighting and insurance. Other main expenses in 2024 included costs involved in the general upkeep of the church grounds and the manse.
Reserves Policy
There is an insurance fund which was set up to ensure that there are sufficient funds to ensure the payment of insurance. A Standing Order from the General Account keeps this account in just enough credit 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 limited to holding modest amounts for fabric, insurance, and general 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 & World Mission to allow the congregation to share an exchange visit with a congregation in the Czech Republic. The funds are restricted solely to that purpose. Planning meetings took place in 2019 with thoughts on travel in 2020 however this was not possible in 2020/21 due to the pandemic and has not progressed any further. The congregation will look to the Church of Scotland to see if this money can be used for another purpose.
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‘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 accounting records which, on request, must reflect the financial position 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 (as amended) and the Regulations Anent Congregational Finance 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 and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
Chioma Nwafor DP Rous <S —
Session Clerk
Date FAMINE
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‘Garthamlock and Craigend East Parish Church - SC 016862
Independent Examiner’s Report to the Trustees of Garthamlock and Craigend Parish Church
| report on the accounts of the charity for the year ended 31st December 2024 which are set out on pages 7 onwards.
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
My 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 | do not express an audit opinion on the view given by the accounts.
independent examiner’s statement
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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: e 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
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e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 (as amended) Accounts Regulations have not been met, or
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- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Ee ee
Name: Robert Fernie
Address:42 Coshneuk Road, Millerston, Glasgow, G33 f
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Garthamlock and Craigend East Parish Church Receipts and Payments Account
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Year|ended|31|December|2024|
|Unrestricted|Restricted|Endowment|Totals|Totals|
|Funds|2024|Funds|2024|Funds|2024|2024|2023|
|Receipts|Note|
|Donations|3|13,895.10|-|~|13,895.10|10,090.57|
|Activities|for Generating|Funds|-|-|-|-|-|
|Bank &|Deposit|interest|565.00|319.51|~|884.51|233.22|
|Transfer|of|Funds|from|Ruchazie|17,350.49|-|-|17,350.49|-|
|Union|
|Grant from|Glasgow|City|Council|-|-|-|-|180.00|
|Inland|Revenue|rebate|-|-|-|-|-|
|Rental|of premises|26,065.00|-|-|26,065.00|20,371.00|
|Total|Receipts|57,875.59|319.51|-|58,195.10|30,874.79|
|Payments|4|
|Costs|of generating|funds|-|-|-|-|-|
|Charitable|activities|(inc|misc exp)|42,154.22|-|-|42,154.22|33,999.83|
|Governance|costs|-|-|-|-|-|
|Total|Payments|42,154.22|-|~|42,154.22|33,999.83|
|Excess|of|Receipts|over|Payments|15,721.37|319.51|-|16,040.88|(3,125.04)|
|for the year|before|transfers|
|‘Transfers|5,424.84|(5,424.84)|0.00|
|Excess|of|Receipts|over Payments|21,146.21|(5,105.33)|-|16,040.88|(3,125.04)|
|for the|year|
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|Garthamlock and Craigend|Garthamlock and Craigend|EastParish Church|EastParish Church|EastParish Church|EastParish Church|||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Statement of Balances||||||||||||
|Yearended 31 December2024|2024||Unrestricted||Restricted|Endowment||Totals||
||Totals|
||Note||Funds2024||Funds2024|Funds 2024||2024|||2023|
|Bank& Deposit Balances||||||||||||
|Bank & Deposit balances||||||||||||
|broughtforward|||12,404,80||20,259.78||-|32,664.58)||35,789.62|
|||||||||||||
|MOVEMENT INYEAR||||||||||||
|Excess of Receipts over|||||||||||
|Payments forthe year|||21,146.21 (5,105.33)|||—|-|—— 16,040.88|||(3,125.04)|
|Bank & Deposit balances
carried forward||2|__33,551.0115,154.45||15,154.45
=|||(48,705.46
| 32,664.58.|||
|INVESTMENTS at market|||||||||||
|value||7|||||||||
|Assets||||||||||||
|Tax recoverable on GiftAid||||||||||||
|Donations||||-||||708.26|||1,045.50|
|||||||||||||
|LIABILITIES|||||||||||
|Ministries & Mission shortfall|||-|||||-||9054.00|
|Travel Expenses shortfall|||~|||||-||1554.89|
|Theaccountswereapprovedby||bythe|theKirkSessionon 23////25°||||||||
|For and on behalf of Kirk Session|||||||||||
|bin||||SessionClerk|||||||
|JillianLol=||||Treasurer|||||||
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Notes forming part of the Accounts for the year ending 31 December 2024
1. BASIS OF ACCOUNTING
These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & 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
| 2. MOVEMENT IN FUNDS | At1 | At 31 | ||||
|---|---|---|---|---|---|---|
| January 2024 |
Receipts | Payments | Transfers | December 2024 |
||
| Unrestricted Funds | ||||||
| Designated FabricFund | 426.68 | 24,350.49 | 413.44 | 24,363.73 | ||
| Designated Insurance Fund | 1,517.95 | - | 1,919.87 | 2,500.00 | 2,098.08 | |
| General Fund | 10,460.17 | 33,525.10 | 39,820.91 | 2,924.84 | 7,089.20 | |
| 12,404.80 | 57,875.59 | 42,154.22 | 5,424.84 | 33,551.01 | ||
| Restricted funds | ||||||
| Czech RepublicProgramme | 20,259.78 | 319.51 | - | (5,424.84) | 15,154.45 | |
| Endowment funds | ||||||
| There are no funds | _ - |
a | — | tt | ||
| Totalfunds | 32,664.58 | 58,195.10 | 42,154.22 | (0.00) | 48,705.46 |
Purposes of Designated Funds Unrestricted Funds can be used for any purpose which is in accordance with the aims of the congregation. Unrestricted funds may include Designated Funds which have been set aside for a specific purpose and the charity has the option to reverse the designation and use them for any purpose.
Fabric Fund: In 2024 deposits were made to the Fabric account to cover the maintenance costs for the Church. As seen in previous years, the expenditure did not allow the congregation to set aside additional funds as hoped.
Insurance Fund: The Trustees have set aside funds for the payment of insurance premiums. Funds are transferred from the General / Fabric account to cover Direct Debits. The account is kept in sufficient credit for this purpose only.
Purposes of Restricted Funds
Restricted Funds are those given for specific purposes and the donor has stipulated how they must be used. Such funds cannot be used for any other purpose.
The congregation retained £20,000 for an exchange programme with congregations from the Czech Republic. The congregation was given permission in 2024 to borrow from the restricted funds to pay bills associated with Ruchazie Parish Church. The funds used will be returned to the Restricted funds following the release of funding from the sale of Ruchazie church and Manse following the Union of the congregations. The exchange programme funds may then be reclaimed as unused.
Purposes of Endowment Funds Endowment Funds are those where a charity can utilise the income from such funds but cannot realise and use the capital.
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The congregation has no such funds.
| WFO Scheme (non-GiftAid) | 2,140.21 | - | - | 2,140.21} | 2,196.46 |
|---|---|---|---|---|---|
| GiftAid Donations | 2,833.00 | - | - | 2,833.00] | 3,780.00 |
| Tax Recovered on GiftAid | |||||
| : | 7 | _ | _ | _ | |
| Donations | |||||
| Ordinary Offerings (Open Plate) | 535.89 | ~ | - | 535.89 | 401.73 |
| Other Offerings, Donations | 8,386.00 | - | - | 8,386.00} | 3,712.38 |
| 13,895.10 | - | - | 13,895.10} | 10,090.57 | |
| 4. ANALYSIS OF PAYMENTS | |||||
| Costs ofGenerating Funds | |||||
| investment Managers’ fees | |||||
| Offering envelopes | - | - | - | - | - |
| Fundraising Costs | - | - | - | - | - |
| Charitable Activities | |||||
| Travel Expenses including Locum | 1,400.00 | - | - | 1,400.00} | 2,400.00 |
| Ministries & Missions Contribution | 1,750.00 | - | - | 1,750.00} | 3885.30 |
| Presbytery dues | 472.00 | - | - | 472.00 | 160.00 |
| Manse Expenses | 2,865.20 | ~ | ~ | 2,865.20] | 1,433.00 |
| Pulpit supply / Ministerial expenses | - | - | - | ~ | 240.00 |
| Council Tax | 1,134.49 | - | - | 1,134.49] | 1,977.29 |
| Refuse Collections | 748.80 | - | - | 748.80 | 807.89 |
| Heat and light (Utilities) | 14,904.66 | - | - | 14,904.66} | 6,209.59 |
| Insurance | 2,135.81 | - | - | 2,135.81} | 1,995.18 |
| Fabric Repairs and Maintenance | - | ~ | - | - | |
| CommunityGarden | - | - | - | - | |
| Other Building Costs including cleaning | 1,425.60 | - | - | 1,425.60} | 6,423.63 |
| CCLI license | 340.00 | - | - | 340.00 | 326.00 |
| Printing, Stationery & Software / IT | 857.99 | - | - | 857.99 | 79.99 |
| ChurchTelephone, Internet&Website | 990.94 | - | - | 990.94 | 915.18 |
| Otherexpenses | 591.90 | - | - | 591.90} | 1,916.23 |
| Interest /Bankcharges | - | ~ | - | - | 20.18 |
| - | - | - | - | ||
| Governance Costs | |||||
| independent Examiner's Fee | - | - | - | - | - |
| TOTAL | 42,154.22 | - | - | 42,154.22] | 33,999.83 |
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5. TRUSTEE REMUNERATION AND RELATED PARTY TRANSACTIONS
Due to the Church being in Vacancy, 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 employer's contributions for national insurance, pension and housing and loan fund. Ministers’ 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 £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.
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2024 2023
£ £
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