The Church of Scotland Drumchapel St Andrews and Yoker Church of Scotland RECEIPTS AND PAYMENTS ACCOUNTS For the year ended 31 December 2024 Congrng4tlon No.. 161076 Charlty No: SC 022128
Drumchapel St. Andfews ParlBh and Yoker Church of Scotl•nd Trustses Annual Report Yoar ènded 31 Demb•r 2024 Reference and Adminlslralive Infomation Charity name Dnjmchapel St. Andrew's and Yoker Church of ScollaTrJ Charity registfatlon number SC022128 Congregational Number 181076 Piinclpal office Contact Addre95 21 Whilekirk Plac8 Old Dfumchapel Glasgow G15 6QB Trustees
Drumchapel SL Andrew's Parish and Yoker Church of Seolland Trustsos Annual Report Yè•r endod 31 Doeembor 2024 Ir•rn W•lk•r Church Treasurer Mlnistor S¢ssion Clerk Bankdf8 Bank of Scotland Crow Road 838 Crow Road Glasgow G13 1ET Royal Bank ol Scotland 30 Sylvannia Way South Clydebank G81 IBU Independent Examlner Raymond Henry Bsc FCA Glasgow G12 8HN StN¢lur•, Govomance and Managomont Govémlng Document The Church is adminlstered In accordance with the 1gmi$ of Ihe Desd of Constitution (Unitsry Form). R•crultm•nt and Appolnlm•nl of Tru•t••• Members of the Kirk Session a the charity trustees. The Klrk Session members are the elders of the church and are chogen fiom those members of the church who are considered to have the appropriats gifts and skills. The minister, who is a member of Ihe Kirk Session. Is elected by the congregation and Inducted by Presbfftry. Change$ in Tru$tees ginrA December 2023 Name Change through m8rrlogeldivorce.' None Added.. Added.. The followlng Twst Andrews and Yoker Parish Churcbes as been an ecome an active nion as now Tiustee.
Drumchapel SL AndreWs Parish and Yokor Church ol Scotland Trustses Annuol R¢port Y¢4r onded 31 De¢ombor 2024 Removed Either through failing health (FHI or no longer attend INAI: None - emoved as Interim Mc•Jeiator upon Union of Drumchapel StAndrews and Yoker Parish Chuiche6 on 9 May 2024 22nd November 2024) Removed Ihrough death: Organlsattonal Structuro The Kirk Session is chaired by the minister and meets nine limes in a y8ar. C8rtain Wotship, Finan and Property responsibilities are deleg818d lo indNKluals and committees as appiopriale. The Kith Session is responsible for spiritual and all other affairs within the church. In certain circumstance th8 Kirk Session may call extra meetings a$ appropria18 to deal with urg8nt or special issues. ObjgctlV and Actlviti•J The Church of Scolland Is Trinilarian in doctrine. reformed in tradition and Presbyterian in polty. M exists to glorify God and to work for the adVanceffnt of Christ's Kingdom throughout the world. As a national Church. it acknowledges a distinctive c811 and duty lo bring the ordinances of religion to the people in every parish ol Scotland Ihrough a territorial ministy. It cts)perates wilh other Churches in various ecumenical bodies in Scotland and b8yond. We hav8 weekly services on Sundays with involvemenl of other Churches al special limes of the year. There are special weekday SeNiS during Holy Week, Christmas Eve and Christmas Day. There is a Sunday Club and il is our chur¢h pollcy to encourago member8 of the Congregatlon and young pewl8 to participate in Worship. Many of our young people organise several Sunday service$ and other special events for the congregation Including ¢elebiatr'on lunches including Chrislmas. Young people partiupate in the Communion Services and help serve the elements. In the past minister has participal8d in 'pulpit swaps, wlh other ministers wllhin the Drum¢hapel Churches Partnership (DCPI and beyond. During the year there were O Baptisms, O weddings and 2 funernls. Afflrmlng Chur¢h Drumchapel St. Andrew's and Yoker is a caring and supportive church famity, where everyone is welcL)m8. For u8, thls mean8 that you are valued and affinned for who you are and eno)uraged in being all you ran be. Our church is open to aN and rejoices wi ils diversity. We wannly walcome and 8UPPOrt LGBT+ Mmmunity. The Klrk Se881on enthusiastically larMI unanimously) supports t minister in offering services of blessing lo those who wish lo celebrate Ihelr relsllonshlp, reg8rd(*89 of sexualtty. Achl•vomonts and Porforniinco In 2024 the unknn of Drumchap81 Sl Andrews and Yoker finally happened on May 9th with a service of Union led by Glasgow Presbytery. Both congregations have come together with waimlh and love. In 2024 th8 union of Drumchapel St Andrews and Yoker finally happened on May 9th with a service of Union led by Glasgow Presbytery. Bolh congregations have come together with wamth and love. Services are now held in the Drumchapel St Andrew's church building and the Yoker buikling has been closed awaiting peiS$lon for Its sale. The Yoker manse wll also be sold.
DNmchapel SL Andre$ Parf•h and Yok•r Church of Scolland Tru$tee8 Annual Report Year •ndod 31 D•c•mbor 2024 3D Drumchapel is our Chnstian outreach arm to support famllk8s h our p8rl8h and Drumchapel as a whole. 30 did have their offices in the church and Tan various sessions here Ihri>ughoui the week. They now have moved their office their swions back lo Drumchapel C¢)mmunty Centre now Ihal it 16 no longer being used for covid lesling. Il's greal lo see the church being used activety for the benefrt of the local communty and everyone comffEnls ¢)n how wami and welcoming the church is. Dunng the year we started Drtmchapel's Wam Welccrfne Space café in the church building, one day a Week. This has been a great success and attracted many memters ol the wider Drumchapel community. many non-religious. We received a donation from the Benefact Trust lch akn¥ed the café to start and lo provid8 soup and scones and lealcoffee free of dwrge to atteThJeos. We also donated our Christmas Eve ollen'ng of £321 to Maggie's cancar charty (along IMth a lurther donation of £180 frcrfn our churth fvnds>. Our Church is a list8d buik4ing and as any old bulding repairs are aKvay$ needed and we are keeping up with our maintenance includirKJ expensNe repairs to the roof. crIng the year there was an extensive renovation pioj8cI undertsken the Drumchapel StAndrews manse to make it ready forthe new minister to move into. This included a new boiler, new windows, ri>of work, new floor5. new balhrctyn and paints'ng of the whole house inside and out. We continue lo support the Drum¢hapel Churches Parthershp allhough posl Covid there has been very little adivrty on this frtxJI. We have continued wth the policy of allowing the use of 0 pr8mi8e8 for commerclal noTrchur¢h meetings inclLtding a local dance group. a weight management group arKf a nursery. We do have a policy lo letlhe hall fof some tt}mmLty-ba$ed thents and meetings, ar#J we waive tharges for such evenls. Our congregalion continues to SUPW1 the hxal Foodbanks by donats'ot)s of groceries and finance. In lams ofcash donations, we collected £420 Ihis year which was paid direct to the foodbanks,. split bebNeen Drumchapel Foodbank and Glasgow North West Fo(xlbank which covers the Ycther aa of OUT Parish (based in Blawarthill Parish Chwch}. We continue to encourage the w offalr-trade produds both In the church and comnYJnty. We are members ol the local Nryhbourhood Watch act. OUT Sunday cl4 {&Clubl continues to thrive in ts ChCh. Numbers are health, rangwYJ In age from 4 10 11. We alr•O collected £430 this yeai for Christian Aij lolltring the devastating Turt(eylSyrkg earthquake. We continue to en¢oufage Ihe use of fa'r-trade products both in tt church communty. We are members of the local NewJhb(xJrhood Watch sC*Err. Our Sunday clth Is-clubl Continues to thrive in the clwrth. Numbers are healthy with ffK)slly gids ranglng In age froffl 4 to 11.
Drumchapel SL Andrevls Parish •nd Yoker Church of Scotland Trustees Annual Report Year endèd 31 D0mber 2024 Flnin¢l•l Rovlew The principal source of income is our weekly offerings made up of F0, Gtft Ahd and Open Plate. 2024 has been a year of adiustrnenl followThJ our union. Weekty offer5 have thopped sligNly again on the previous year bul following our Union we are starting to see a small increase in numbers attending on a Sunday. We hcpe to see this follow through to an increase in offerings. Now that we have a minister in the Drumcapel buildiTrJ hav8 thad a couple of funeral donations and éxpect that further donations will be received as weddirvJs. baptisms and fvneral$ increase. No legacies were reLNed thjring the year. We were gralethjl to receive the sum of £1.500 frcffi TheAsda Foundation towards the wort of oui Wann Welcome Space4 fe. One of our main incc¥ne sources is from the da gmup who use our church halls and we also have a small amount of income from a we*)hl management grwp who use our h811$. Now that 30 Dnjmchapel have moved Iheif activrties back to the Community Centre we have seen a drop in InCe from this source by E7,000 this year and there will be a further fall of Und £S.000 in the year ahead. Our olhef main source of income is renlal from My Littfe Fishes Nursery who rent part of our premises. The rent received from them is proving valuable in allowThJ us to cover propety and energy cosl$. Their iease was renewed in May 2021 for a further 5 years. Our general expenditure was much in line wtth the previous year. We dKI undertake a few roof repair5 in the church as well as installing fire d¢)ors to ccrfnpty with regulakn'ons. By far the biggest rtem of expenditure was upgrading the Drumchapel manse to allow our minister to move in. This amounted to a lolal of £41,969 which has fvture-proofed the martse. We are now looking at selling the vacant Yoker manse and Ihe Yoker thurch buildingiiand which will flee up funds. We ended the year with a balanc4 of £46,905 in our bank acownt, thi5 is mainly made up of funds for specific purposes1£44,3561 and £2,549 of cuh and we conb'nue to lop up ow bank account for orKJoing expenditure from our Revenue fund h&trJ by the Church of S¢otkThJ. Now that we are united we are beiry asked lo make a full contribution lo Church of Scotland Giviry to Grrm arKI this along increased eneigy Ots leave us wllh some financi81 uneertainty, therefore we need lo remain vKJilanl and carefvl as we move forymrd. The sale of the Yoker property assets in 2025 WIH help to alleviate Ihe PSUre our finances. ReseNes Pollcy 11 is the Trustees, policy to hold resepS of approximatety srx months expenditure. At the year end the Church held unrestricted Cash funds of£11,772 and Restricted cash furmls of £35,133. We still hold funds of £5,973 in the Minibus 88The which is now un[estrled and can now be utilised as we see fil as we no longer have the mmibus. We also have £40.930 available in our Revenue Account held by the General Trustees lo assist wrth propety repair51mainlenance and energy costs. Furthennore we now have
Drumchapel SL Andr8vlJ Parish and Yok•r Church of S¢olnd Tru$t••¥ Annual Roport Year •ndod 31 D•¢•mber 2024 Capilal Account with a rnarkel value of £122.504.21 loll¢xing the Union ol 2 thwches (Drumchapel £2,530 & Yoker £119,974.21). Statem•nt of Tru$t•o8' Ro$ponJJlblllties The membefs of the Tk Session musl prepare fin8naai ststements which give 8ufficienl detail lo enable an appreciation of the Ir8n8actfins ol the Chufch during the finanaal year. The members of the . Session are responsible lor keeping proper accounliry records iequest mu61 r8floct the financial posrtion of the Chutch al that lime. This must be dore to ensure that the financial ststeffnts comply with the charit3 and Tw$lee Investment IScoUand} Act 2005. the Charrt$ Accounts ISc¢)tlandl Regulations and the RegulalK)ns Angnl Congregatnal Finance approved by the Gra1 Assembty of the Church of Scollgnd in 2016. Try are also responsible for safeguardirrfj the assets of the Church and rnusl tske reaw)able steps lor the preVenn andlor detectim of fraud and otsr irregularilies. Approved by Ihé Tru81ee8 M 1 April 2025 and s¥Jr*d on their behal.
Drum¢hapel SL Andr8V$ Parlgh Church of Scotland, Gla$gow YoAr •nd•d 31 December 2024 SC022128 Independént Examin•r'3 Report to thè Tru8t•es of Drumch•p¢l St AndresV8 4nd Yok•r Parlih Church I report on thè accounts of the charty for the year ended 31 December 2024 which are set (xrt on pages 91014 R•8p•GIIvo rn8pon•lbllttl•8 of tru$l••g and •xamln•r The chaty's Iruslees are responsible for the preparation of the accounts in accordance with the terms of the Chanlies and Truslee Inv&stment (Scotlandl Act 2005 and the Charitie$ Accounts (Scolland} R8gulalions 2006 (as amended) The charity trustees consder that the audit requirement ol Regulatlon 1011) {d) Df the A¢tt•unts Regulations does not apply. It is my responsibilty lo examine Ihe accoun15 as required under section 44111 Ic) of the Act and to stale vthether particular matters have come to my arttention. Ba818 ol Ind•p•nd•nt oxamln•rf• 8tatom•nl My examination is carried out in accordanc• wllh Regulation 11 of the Charitie$ k¢ounts (ScotlaThJ) Regulation5 2006 (as amended) An examinalion includes a review of the a¢cwnting recofds k8PI by ih8 charity and a comparison of the accounts presented wilh those records. 11 also includes conslderalion of any unusual Items or disclosures in the accounts and seeks explanatior)s from the trustees concerning any such matters. The procedures uTrJertaken do not provide all the evidenee that would be requlr•d in an audit, and Gonsequantly I do nol expre55 an audit opinion on the view given by the accounts. Indeptrndont •xamin•ls stalemenl In the ¢ourse of my examination, no matter has corne to my attention 1. which gives me reasonable cause lo believe Ihal In any m8lerl81 respect Ihe iequlrements.. to keep accounting records in accordance with Section 44111 la) of the 2005 Act and Regulallon 4 of the 2006 Accounts Regulations (as amended), and lo piepare accounts which accord with the accounting record5 and ccfflpty wilh Regulation 9 of the 2006 Accounts Regulations las amended) hav6 not baen met, 01 2 to which, in my opinion, attention should be drawn in ordèr to enable a proper UndetandIng of accounts lo be re8ched, Name.. Address., The Kelvin Partnership Lld 505 Great Weslem Road Glasgow G128HN Dale.. 1 ADril 2025
Drum¢hapel SL Andr•w'8 Parish Church of Scothnd, Gla•gow Recei ts and Pa ments Account Yoar endod 31 December 2024 Unrestrl¢tsd Funds 2024 Rostrlct•d Fund$ 2024 Total 2024 Total 2023 Nots Dc¥t)n ,148 Legaues Aclwibes fcr Generabng Fulld5.' Bank & Oeposil intwest Rentsl ol premises Drawn dcrn fvom Ggmral Tntslees Grants Rerthd Transfer of Union Balanc• 0th8r R(0 309 15.787 15,787 20253 39.6n 39,672 16,676 1.500 37,OTI 4,315 37.077 4,315 1,435 Total R•cel 135024 mènts Costs ol generating fund8 Charitabl• actlvltl•8 Governan¢• costs 5,941 88,442 270 132,034 202 12,387 145,021 282 Total Pa ments Tran8f•r8 148,0201 46,020 Exc•881{Defi¢it) of Re¢olpts ov•r PaymaTrts forthe yo•r 45,4121 35,133 110,2791 41,440 RKon¢lllatlon ol funds Fund8 brought lorward 57.184 Funds carrled forwanl
Drumchapel St. Andrew's Parish Church ol Scotland. Glasgow temént of Balancès mber 2024 Unr•8trfetod fund• Ro8lrlct•d funds Total 2024 Totsl 2023 No Bank & Do $ItB Bank & deposit balances brought fts81d 57,184 57,184 15,744 Mov•ment In year.. Exc¢ssllDoficill of R¢ceipts over P8yrnenlS l(Jr Ihg year 145,412) 35,133 110,279> 46.917 Bank & dep1 balan carried lo 88e Manse (net bLJk value) FIMtur•s, fi95 and equmenl (net book vdue Yoker Mgnse (Home R•port Valuabonl 1,000 1,000 1,OOD 275,000 275,OCQ 276.000 276 000 1,000 Llablll Yoker shortf1 In Ministry & MissionlGNing to Grow Contribu1* The accounts wer8 approved by the Trustees on 1 April 2025 ned on their behalf b Se8slon Clerk Trea$urer 10
Drumchapel SL Andrews Parish Church of Scotland, Glasgow Notes to the Accoun 1 Basls of Accounllng These accounts have been prepared on the Receipts & Payments basis in accordance wth the Chanlies and Tnjslee Inveslménl Iscotland) Act 2005, The Chanties Accounts (Scotland} Regulations 2006 las amended) and the Regulations anent CoNJregational Finance approved by the General Assembly ol Ihe Church of Scotland in 2016. 2 Mo¥•ments In Funds At 1 J•nury 2024 At31 Doc 2024 R•c•lpt• P•ynwnts Tran$f•r4 UnM$trl¢tsd fvnd• Designated Fabric Fur Mission Fund Minv$ Fund 1,268 5,677 1.268 5,973 Fabn¢ Fund G8noral Fund 1.979 1,979 133.228 133,524 132.916 132 916 46,020 11772 Rutrlct•d lund• Asd¥ Foundation Grant. Warn) Welcom8 Spa¢ Caft Benefad Trust Wami Wel¢om• Space cafe Building Fund Floww Fund Gwden FurKI M¢n'8 Shod New Yoker Dine Organ Fund 859 11,528 18.845 12.500 318 7,317 12,500 318 408 2,686 10,409 854 2,686 10,409 854 46.020 Tot•1 lunds Pur f FuTrJs FÉbric Fund- The TnJslees have set aside I19 for maintenance olthe Cl¥Jrc proFwty Gener&1 Fund- Deals wrth the day to day runniig ol the Church
Drnmchapel St. Androvls Parlsh Church of Scotland. Glasgow Notes to the Accounts eonL UnrMlrfct•d Fund• 2024 R••trlctsd Funds 2024 Total 2024 Total 2023 Analysis of Donatlo O IncA)- Grft rf1 Gnl . Donauons Tax Recovertd oft Gift Ail Donots'ons Ordinary Offerings (Cw Plat¢) Othei Ollerings, DonotvJffj 4.238 16,572 4,238 16,572 3,558 16,634 7,550 5.177 2,827 7,550 5.177 1,757 5,748 An4ly•l8 of Paymants Co•ts of g•n•ratlng fvnd• Nursery expenses Charitable acllvttl Giwng to gfow contribul)n$ Presbytery dues Minlsiers expenses 17,470 3,405 1.758 17,470 3.405 1,758 12,246 1,746 987 Puit supp 0th8r sal cts Fabric repairs & malnten•n Council Tox Heal light Insuranc• cttUh olfice exFenx¥ Organ & rnusic Piinb'ng. slabwery and Futsgg (r oXPen$•$ 1,3CKI 1.3 3.050 2,545 23,177 3,370 11,712 3,311 70,554 4,275 12.214 4,812 1,356 1.655 228 3,583 12.387 88.941 4,275 12.214 4.812 1,356 1,655 228 3,563 2,071 355 Governance costs lTrJewtJwl arnin88 f• 282 282 270 Total 132 916 145 303 5 Tru8ts0 Remun•r•tion and R¢lated Party Transactions During the yeaf one trustee (the mwiisterl reNed reimbursement of expenses of £6,033 in respect of council tax, trav81 and smdry expenses. 12
Drumchap•l SL Andr6vk8 Parhh Church of Scotllnd, Glasgow No trustee or person related to a trustee had any personal interest in any conliact or transaction entered into by the charity during the year. Notss to the Accounts con 6 Mlnl$tof$ Stlp•nd All Church of Scotland congr8galions ¢onlribule lo the National st)end Fund which bears the costs of all ministets, slipends and employer's conlribulions for national insurance, pension and houslng and loan fund. Ministers, stipends are pald in accordancè with the national stipend SGale, which i8 relatéd to years of service. For the year under review the minimum stipend w88 £31,642 and the maximum stipend (in the 5th and subsequent years) £38,884. 7 Flxed A890ts Mans• Book value at 1 Jan 2024 Additions durlng the year Disposals during the year DeprecAalion for the year 1,000 275,000 Book valué al 31 Dec 2024 276,000 2024 2023 8 Coll•¢tlon• for Thlrd Partl•• Christmas Eve - Maggtes Chii81ma8 Eve - Fiona's Eye Fund Diurnchapel Foodbank Chr58tian Aid- Turkeylsyila earthquake Glasgow North Foodbank Books for local children 4i8trlbuted by 3D Drumchapal 321 180 520 430 270 150 600 741 13
Drumchapol St. Andrew8 Parlsh Church of Scotland, Glasgow APPENDIX I FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAP L ACCOUNT Cr8dit Balances held at 31 Decembef al cost 139 958 Market Value of 8alan¢es al 31 December REVENUE ACCOUNT Credit Balance at 1 January Yokef transfer of Union balanc8 Nursery income Dividends Deposit Inl8re8t Amount drawn down by ¢hur¢h Expenses Prior year adjustment Credlt Bal8n¢e al 310ecember 32,667 9,512 32,500 6,535 2,437 139,6721 13,050) 23336 30,000 91 717 (18,676) 11,491) 11,210) 32,667 40,929 14