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2025-12-31-accounts

KING’S PARK CHURCH OF SCOTLAND,

GLASGOW

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ANNUAL REPORT & ACCOUNTS YEAR ENDED 31** DECEMBER 2025

(Receipts and Payments Accounts)

Congregation no: 160960

King’s Park Church of Scotland, Glasgow is a Registered Charity with

Charity no: SC017040

King’s Park Church of Scotland, Glasgow

TRUSTEES’ ANNUAL REPORT

Year ended 31% December 2025

The Trustees present the annual report and accounts for King’s Park Church of Scotland, Glasgow, for the year.

Reference and Administrative Information
Charity Name: King’s Park Church of Scotland, Glasgow
Charity Registration Number: $C017040
Congregation Reference Number: 160960
Contact address: King’s Park Church of Scotland
242 Castlemilk Road, Glasgow G44 4LB
Trustees
Elders
LAdamson M Key C Moore
A Aitken R Kidd L Morton
S Anderson L Kirkwood H Petrie
E Black J Kyle R Pitman (died 9 Nov 25)
J Black A Law (emeritus 19 Oct 25) A Pratt
N Buchan H Mackinnon (re-admission 27 A Shanks
A Campbell April 25) G Taylor
G Carmalt MacLeod (emeritus 19 Oct 25)
D Cochrane M McCabe F Walker
R Cockburn S McCutcheon (emeritus 19
J Coleman (emeritus 19 Oct 25) Oct 25) J Whitelaw
S Docherty McGill
C Graham K Mcinnes L Young
K Hyndman A McNeice
RJenkins MMills

Principal Office-bearers Minister: Reverend Stuart Crawford Session Clerk: Lynda Young Treasurer: David Wilson

independent Examiner

David Harvey 70 Townhead Street Strathaven ML10 6DJ

Bankers

Virgin Money 21 Kilmarnock Road Glasgow G41 3YW

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King’s Park Church of Scotland, Glasgow

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Structure, Governance and Management Governing Document

The church is administered in accordance with the terms of a Unitary Constitution.

Recruitment and Appointment of Trustees All members of the Kirk Session are charity Trustees. Kirk Session members are the elders of the church and are selected from among the congregation based on their demonstrated gifts and skills. The minister, who is a named charity Trustee, was elected by the congregation and inducted by Presbytery. The treasurer, who is also a named charity Trustee, was agreed and attested by the Kirk Session. In 2025, the roles of active elders and Trustees were formally aligned. This ensured that non-active elders were attested as elders emeritus and therefore no longer served as charity Trustees. As a result, we now fully meet the requirements of OSCR, the Scottish Charity Regulator, with all Trustees accurately recorded on its website.

Organisational Structure

The Kirk Session, which would normally meet at least 6 times a year, is responsible for all spiritual and temporal matters. Business may be undertaken by appropriate committees. Our four main groupings are Mission and Outreach, Administration, Finance and Fabric, and Pastoral and Worship.

Objectives 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 througha territorial ministry. It co-operates with other churches in various ecumenical bodies in Scotland and beyond. King’s Park Church is in a parish grouping with Croftfoot Parish Church with a view to a union when its ministerial position becomes vacant. Our Mission Statement is “King’s Park Church sharing God’s love, by reaching out to others”

Church Activities

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Community Activities

This year, our church remained committed to serving the wider community through a range of activities listed below. Sharing God’s love in practical ways, strengthening relationships and responding with compassion to the needs around us.

GENERAL PERFORMANCE

Worship

Reverend Stuart Crawford was inducted to the pastoral charge of King’s Park on 4 July 2024 and has since provided steady and effective leadership, ensuring that worship and community engagement remain central to the life of the congregation throughout 2025. In collaboration with the organist, he has introduced a thoughtful blend of recorded and traditional music within worship, which has been positively received. Notable worship initiatives included four weeks of informal summer church and a reflective Holy Week labyrinth. The congregation continues to benefit from the support of a fulltime Pastoral Assistant, while the Kirk Session, through a smaller worship group, provides Sunday worship cover when required. High-quality audio and visual support is delivered by the audiovisual team, enabling the live streaming of services. This has significantly enhanced outreach, extending engagement both within the community and worldwide. In addition, the church’s active social media presence provides timely communication with the community by promoting special services and events and sharing information from the Church of Scotland and Glasgow Presbytery. Together with the church website, these platforms ensure effective and far-reaching outreach well beyond King’s Park.

Local Church Review

A highly successful Local Church Review was conducted by Presbytery in 2025, resulting in the agreement of a five-year action plan, with key areas for future development identified as outlined below. @ Gain a better understanding of who our neighbours are, especially those living within the parish e Have greater financial security and stability

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Pastoral Care and Community Engagement Throughout the year, the congregation has demonstrated a strong and sustained commitment to community engagement, pastoral care, and outward-facing mission. Our Pastoral Assistant continued to care for the sick and elderly, pastoral care for individuals was addressed through the regular distribution of flowers to those who were unwell, bereaved, or housebound, alongside the continued circulation of the bi-monthly church magazine and the effective use of the church website and social media platforms to maintain communication and connection. A wide range of seasonal and community-focused initiatives, including litter picks, prayer walks, “come and see” summer activities, and the creation of a Garden of Remembrance and display of poppies, encouraged participation, visibility, and reflection across the parish.

The successful Summer Church venture provided an informal, accessible, and welcoming entry point for both regular worshippers and newcomers, strengthening relationships within the community. This was reflected in an encouraging increase in the number of baptisms during the year, together with a significant intake of new communicant members, highlighting renewed engagement with families and individuals and growth in congregational life. Intergenerational involvement continued to be a priority through Sunday School development and Messy Church celebrations at Easter and Christmas, family-friendly worship opportunities, and ongoing links with local primary and secondary schools.

Strong ecumenical and community partnerships were further evidenced through the well-attended joint service with St Oswald’s, which brought congregations together in shared worship and fellowship. The celebration of a Long Service Awards Service provided an important opportunity to recognise and give thanks for the faithful commitment and contribution of members over many years. In addition, the church maintained active support for a range of partner organisations and charities, including ReachOut Trust, Lodging House Mission, Christian Aid, and local school chaplaincies. Community events, fundraising activities, concerts, and shared services throughout the year further strengthened relationships with local groups and neighbouring churches, reflecting an outward-looking congregation rooted in service, partnership, and compassionate care.

Financial Review — Highlights

Overall Funds — there was a decrease of funds during the year of £27,707 (2024 decrease in funds was £41,684)

Total funds received were £158,164 with total payments of £185,871

Funds are split into two main categories of use — “Unrestricted” and “Restricted”.

At the end of the year, Unrestricted Funds (excluding fixed assets & investments) were £36,517 and Restricted Funds were £15,920, giving Total Funds of £52,437

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King’s Park Church of Scotland, Glasgow

Unrestricted Funds — a deficit of funds for the year of £28,763

Total funds received were £156,238 with total payments of £185,001

Income Total Donations (Freewill, Offerings, Gift Aid & other funds raised) decreased by £2.3K to £120,630 There was a legacy donation of £500

Hall Hire and contributions increased by £7.4K, giving income of £16,801

Rental property income from the former Church Officer’s property, gave net income of £7,144 (Property is let at £650pm with a favourable 6% management fee. No deductions for repairs etc this year) Christmas Bazaar raised £2,651

Fundraising events raised £1,912

Gift Week initiatives raised approximately £13K after Gift Aid reclaimed

Expenditure

Giving to Grow contributions to Church of Scotland were £75,463 Presbytery Dues to Church of Scotland were £4,256

Salary costs were £52,693

Utilities costs (Heating, Lighting & Water) were £24,040 Insurance costs were £5,880 Fabric repairs & Maintenance costs were £5,188

Restricted Funds — an increase in funds of £1,056

Total funds received were £1,926 with total payments of £870

Collections and Fundraising for charities and third parties raised £5,901 — see Note 9 fora breakdown

Assets

Properties

Two residential properties are owned — Manse and former Church Officer’s house. 3 yearly revaluation in December 2024 increased these values by £74,000 to £520,000 combined

Investments

Year-end valuations show a market value increase of £418 to £14,453

Points to note for the year ahead

Like previous years, the congregation is encouraged to continue exploring ways to manage the ongoing annual financial running of the church, in order to avoid a deficit. This may be achieved through a combination of increased income, changes to costs and savings, or other appropriate measures.

The main financial challenges anticipated for the year ahead include the ongoing increase in the Giving to Grow contribution and the continuing issue of monthly outgoings regularly exceeding income. The Session is aware of insolvency warnings and, while the church is not currently at that stage, it is recognised that the ongoing trend of annual deficits cannot continue indefinitely, as financial reserves are falling to an unsustainably low level.

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To address short-term financial pressures, steps were taken in 2025 when the Session agreed that the rental property owned by the church (the former church officer’s house) should be sold. This decision was not taken lightly. The sale will require payment of a levy to the Church of Scotland, along with associated selling costs, and will also result in the loss of rental income of approximately £7,000 per annum. Nevertheless, the sale is considered a necessary measure. It is anticipated that the property will be sold in 2026 and is expected to raise a net sum in the region of £90,000— £100,000, depending on the sale price achieved.

Reserves Policy

The charity trustees have considered reserves required and have taken into account their current and future liabilities. It is the Trustees’ policy to hold reserves of approximately two months’ expenditure.

Statement of Trustees’ Responsibilities

The Trustees must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the church during the financial year. The Trustees 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.

Rypeng Lynda Young Session Clerk

Date: /3/3 | cas

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King’s Park Church of Scotland, Glasgow

Independent Examiner’s Report to the Trustees of King’s Park Church of Scotland, Glasgow

| report on the accounts of the charity for year ended 31% December 2025 which are set out on pages 8 to 15.

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 | 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:

Name: David Harvey Address: 70 Townhead Street Strathaven ML10 6DJ

Date: 18" March 2026

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King’s Park Church of Scotland, Glasgow

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Receipts and Payments Account for the year ended 31st December 2025

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||||||||| |---|---|---|---|---|---|---|---| |UnrestrictecRestricted| |Funds|Funds|Total|Total| |2025|2024| |Note|£|£|£|£| |Receipts| |Donations|3|120,630|120,630|122,974| |Legacies|500|500|3,000| |Activities|for Generating|Funds|9,379|9,379|7,830| |Bank &|Deposit|Interest|808|657|1,465|3,781| |Investment|Income|641|641|641| |Rental|of Church|Premises|16,801|16,801|9,416| |Rental|of Church|Officer's|House|7,144|7,144|5,834| |Grants|-|VAT|reclaimed| |Other Receipts|3|335|1,269|1,604|2,730| |156,238|1,926|158,164|156,206| |Assets|and|Investments| |Sale|of|fixed|assets|-|-|-|-| |Sale|of|Investments|-|-|-|-| |TOTAL RECEIPTS|156,238|1,926|158,164|156,206| |Payments| |Cost|of Generating|Funds|4|-|=|.|-| |Charitable|Activities|4|184,726|870|185,596|197,615| |Governance|Costs|4|275|275|275| |185,001|870|185,871|197,890| |Assets|&|Investments|4|-|-|-|-| |TOTAL PAYMENTS|185,001|870|185,871|197,890| |Net|Receipts / (Payments)|(28,763)|1,056|(27,707)|(41,684)| |Transfers|2|-|-|-|-| |SURPLUS / (DEFICIT)|FOR PERIOD|(28,763)|1,056|(27,707)|(41,684)|

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Statement of Balances At 31st December 2025

UnrestrictedRestricted UnrestrictedRestricted
Funds Funds Total Total
2025 2024
Note £ £ £ £
Bank and Deposit Balances
Balances brought forward 65,280 14864 80,144 121,828
Movement in year:
Excess of Receipts /(Payments) (28,763) 1,056 (27,707) (41,684)
Balances carriedforwar 2 36,517 15,920 52,437 80,144
Investments at market value
(cost - £9,744) 7 12,175 2,278 14,453 14,035
Assets
Buildings 8 520,000 - 520,000 520,000
OtherEquipment 8 - - - -
Other Receivables . . .
Gift Aid Receivable - - - 5,455
520,000 - 520,000 525,455
Liabilities

The accounts were approved by the Trustees on 18/3/2026 and signed on their behalf by:

t)A, CC) Session G Clerk ve A Yaa OL= Sn 4 Tae .

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Notes forming part of the accounts for the year ended 31st December 2025

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.

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|||||||||| |---|---|---|---|---|---|---|---|---| |2|Movement|in|Funds|At|1Jan|At|31|Dec| |2025|Receipts|Payments Transfers|2025| |Unrestricted|funds|£|£|£|£|£| |General|Fund|(9,733)|155,404|(181,618)|9,733|(26,214)| |Designated|Funds| |Designated|Legacy Fund|55,190|500|(9,733)|45,957| |Designated|Garden|Fund|1,109|1,109| |Designated|Prayer Group|Fund|2|6|8| |Designated|Youth|Org|Dev|Func|1,020|(450)|570| |Designated|Kirk Session|Fund|2,254|208|(339)|2,123| |Designated|CofS|shares|Fund|8,006|8,006| |Designated|Digital|Fund|1,317|1,317| |Pastoral|Assistant|Salary|Fund|-| |Congrational|Organisations|6,115|120|=|(2,594)|3,641| |65,280|156,238|(185,001)|-|36,517| |Restricted|funds| |Bell|Tower|Fund|3,633|174|3,807| |Stained|Glass|Fund|Ti|36|807| |Mission|& Outreach|Fund|2,549|122|2,671| |Youth|Project|Fund|2,845|138|2,983| |Memorial|Training|Fund|1,500|1,500| |Flower Fund|3,101|834|(85)|3,850| |Craft Club|356|333|(600)|89| |Messy|Church|109|289|(185)|213| |14,864|1,926|(870)|-|15,920| |TOTAL FUNDS|80,144|158,164|(185,871)|-|52,437|

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Notes forming part of the accounts for the year ended 31st December 2025

Purpose of Funds

Unrestricted Funds - Designated General Fund Deals with the day to day running of the Church Legacy Fund Funds set aside for mission,emergency & general use (by Trustees) Garden Fund Where funds have been donated for maintenance of church gardens. Prayer Group Fund Where contributions have been donated for the Prayer Group to use Youth Orgs Dev Fund Legacy donated for the purposes of development of Youth Organisations Kirk Session Fund — Where funds have been donated for the use of the Kirk Session CofSSharesFund Funds set aside originally for purchase of CofS Investment Units Digital Fund Funds set aside to meet costs of online & digital related services Congregational Orgs Funds held by various independent organisations for their own use Charitiable & Retiring C Funds donated or raised for specific charitable causes and passed on Restricted Funds Bell Tower Fund Legacy donated for renovation & maintenance of the church bell tower Stained Glass Fund Legacy donated for the purposes of maintaining Stained Glass Windows Mission & Outreach A legacy and contributions donated for Mission & Outreach spending Fund

Youth Project Fund Funds donated to assist work with young people (14 to 30 years old) Memorial Training Fun Where the capital received is to be retained in perpetuity and the revenue to be usedfor training purposes.

Flower Fund Where funds have been donated for the provision of church flowers. Craft Fund Funds have been banked with church for the use of Craft Club Messy Church Fund Funds have been banked with church for the use of Messy Church

Unrestricted Restricted
Funds Funds Total Total
2025 2024
£ £ £ £
3 Analysis of Donations
WFOScheme (non Gift Aid) 11,964 - 11,964 11731
GiftAid Donations 73,394 - 73,394 73,187
Tax Recovered on GiftAid Dons 11,300 - 11,300 16,196
Ordinary Offerings (Open plate 23,162 - 23,162 17,882
OtherOfferings, Donations, etc 810 - 810 3,978
120,630 - 120,630 122,974
Other Receipts
Designated Funds 335 335 1,923
Restncted Funds
Other 1,269 1,269 807
Bank Interest 657 657 721
335 1,926 2261 3,451

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King's Park, Glasgow Church of Scotland

Notes forming part of the accounts for the year ended 31st December 2025

Unrestricted Restricted
Funds Funds Total Total
2025 2024
4 Analysis of Payments £ £ £ £
CostofGeneratingfunds
Charitable Activities
C of S - Giving to Grow 75,463 75,463 58,050
Presbytery Dues 4,256 4,256 6,897
Minister's expenses 2,063 2,063 1,067
Council Tax 4,315 4,315 1,180
Other Salary Costs 52,693 52,693 68,662
Utlities -Heat,light & water 24,040 24,040 8,134
Insurance 5,881 5,881 5,361
Telephone & Broadband 1,477 1,477 1,487
Organ & music 390 390 192
Cleaning - materials
&equipment
732 732 679
Printing, Stationery & Postages 824 824 4,168
Miscellaneous expenses 4,021 4,021 3,803
Kirk Session Fund 339 339 50
Digital Fund - =
Fabric repairs & maintenance 5,188 5,188 34,614
Congregational Orgs 2,594 2,594 2,557
Bell Tower Fund - - -
Roof Fund - - -
Youth Organisational Dev Fund 450 450 300
Flower Fund 85 85 191
Craft Club 600 600 -
Messy Church 185 185 223
184,726 870 185,596 197,615
Governance Costs
Independent Examiner's Fee 275 - 275 275
OtherPayments
Purchase of Fixed Assets
Other Equipment = =
TOTAL 185,001 870 185,871 197,890

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7 Investments

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Notes forming part of the accounts for the year ended 31st December 2025

5 Trustee Remuneration and Related Party Transactions MrR Jenkins received £29,985 for salary & expenses as Pastoral Assistant. MrJ Buchan, husband of Kirk Session Member, received £6,500 as Director of Music Locum & Relief Minister payments during year were E£nil No trustee or person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the 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. 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 £32,433 and the maximum stipend (in the 5th and subsequent years) was £39,856

Investments
Market Gain/(Loss Market
Value at on Value at
I Jan Purchases Disposals Revaluation 31 Dec
2025 2025
£ £ £ £ £
Church of Scotland Investors Trust =
Income Fund-General Fund 11,823 - 352 12,175
Income Fund-Legacy & Kirk 2,212 - 66 2,278
Session Funds aonennnn nn== wonennenee eeeeeennnnne ------------ nnaa=-------
14,035 - 418 14,453
Held in respect of:
Unrestricted Funds
General Fund 11,823 - 352 12,175
Restricted Funds
Legacy and Kirk Session Funds 2,212 - 66 2,278
14,035 - 418 14,453

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King’s Park Church of Scotland, Glasgow

Notes forming part of the accounts for the year ended 31st December 2025

8 Fixed Assets
Other Other
Manse Buildings Equipment Total
£ £ £ £
Book Value at 1st Jan 2025 405,000 115,000 : 520,000
Revaluation during year - - - -
Disposals during year - - - -
Depreciation for year - - - -
Book Value at 31st Dec 2025 405,000 115,000 - 520,000
Properties are re-valued on a 3 yearly basis. Last valuations were carried out as at 31/12/24
9 Collections for Third Parties
2025 2024
£ £
Alzheimers Scotland 59
British Heart Foundation 122
Cancer Research 607
Chest, Heart & Stroke Scotland 429 701
Christian Aid 1,673 2,915
Crisis 194 17.
Crossreach 680
Cumbernauld Trinity Church 229
Diabetic Association 85
Erskine Hospital 10
Glasgow Children's Hospital 500
Homestart 62
Lodging House Mission 40 452
Leprosy Mission 477 469
Moderator Challenge 176
Myanmar - Earthquake Appeal 301
Open Doors 222
Pantry - Food Bank 1,045 1,295
Parkinson's 396
Poppy Appeal 50 60
Save the Children 147
Stonelaw Café 60
5,901 7,672

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King’s Park Church of Scotland, Glasgow

Year ended 31st December 2025 Appendix

FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

2025 2024
£ £
CAPITAL ACCOUNT
Credit Balances held at 31 December at cost Nil Nil
Market Value of Balances at 31 December Nil Nil
REVENUE ACCOUNT
CreditBalanceat31December Nil Nil

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