The Chureh of Scotland Barlanark Greyfriars Parish Church RECEIPTS AND PAYMEIYTS ACCOUNTS For the year ended 31 December 2024 Congregatlon No: 160897 Scottish Charity No: SC025730 Reetipts and Payments Th¢ trustees present the annua] report and accounts for BaTlanark Greyfriars Parish Church for the year ended 31 December 2024. Reference and Administrative Inforn]ation Charity Name: Barlanark Greyfriars Parish Church of Scotland, Glasgow Charity Rcgistration Number: SC025730 Congregation Reference No: 160897 Contact Addrc&s: Trustee8 The tn)stees who scrved during the year were as follows: Kirk Session All of the elders are also members of the Congregational Board Congregational Board (electsd members) Sharon Curley Principal Offiee-bearers Minister. Interim Moderator", Scssion Clerk: Cl¢rk to th¢ B(wd.. Joint Treasur¢rs: Va¢ant Position (locum Independent Exgminer Bankers Virgin Money, Baillieston Main Street, Glasgow, G32 7NS Stru¢tur& Covernanee and Management Governing D4xument The Church is administered in acwrdance with the ternis of the Model Deed of Constitt]tion. Recrultment and Appolntment of Trusttts Members of the Kirk Session and the Congregational Board are the charity trustees. The Ki Session members are the elders of the church and are ¢hos¢n from those members of the church who arc con3idcrcd to have the appropriate sifts and skills. Th¢ rninister, who is a member of the Kirk Session, is elected by the congregation and induct¢d by Pr¢tsbyt¢ry. Th¢ Congregational Board is appoinled from within the congregation and rnembers of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church. to becom¢ memb¢zs of Ihe Board. Board Members are then appoint￿1 at the Stated Annual Meeting and serve for a period of three ye￿S after which they must seek re-election at the n¢xt ststed Annual Meetin Organisation*l Strueture The Congregational Board is chaired by the Minister and meets almost every month meeting 10 tim¢s this year. C¢rtain r¢sponsibililies are del¢gatcd to the Finance Committee, Propcty Committee. Mission Strategy Group and Youth Management Committee (oversee the youth project) as appn)priate. The Kirk Session which meets the same number of times a year as the board and is rwonsil)l¢ for spiritual affairs of thc church. Objectives and Attivities The Church of Scotland is Trinilarian in doctrine, refornied in trddition and Presbyterian in polity. It exists to glorify God and to work for thc advanccment of Chrisl'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 ministy. It Co-operntes with other Churches in various ecumenical bodies in Scotland and beyond. The l Onc s¢rvicc of wotship on Sundays at I lam. 2 Sunoay School m¢¢t on Sundays at I lam. 3 Youth Activities, Boys Brigade. Scouts. Girls Brigade. Youth Club. Pipe Band, School Holiday Clubs. 4 GYP (GreyfriaTS Youth Projcct), structurd youth project, which is led by our d￿]cated team of volunteers, and provides a ￿LA of forniai and infornia] activiti&s to the young people of our community. 5 Guild meet w¢¢kly on a Tuesday aftern(x)n. Achievements and PerfomAnce We continue to be under the supervision of Rev Norn]an Afrin who is our interim moderator, however the good news is we have locum cover provided by Rev Fiona Crawford. Fiona has been introducing different styles und type of worship to the congregation including café style church which 15 much more infornial. The congregation have embracd th¢ differin8 style5. In addition. the Sunday church services moved into the old church sanctuary over Ihe winter period which has created are more togetherness t"eeling as people sit closer together. The move has also helped to save on heating and lighting costs. We have explored the possibility of changing or constitulion from the Model deed io Unilary deed of cot)stitution. We are also exploring the possibility of being able to call a minister ¢sp¢cially when we are in a deferred linkage with the Minister for Easierhouse Parish indicating he maybe WO￿ on for a nuTnber of years before retiring. The Kirk session have been workin8 with the Gl&sgow Presbyiery Mission Plan Implementation Group, we ar¢ pleased to report that we have been able to re¢rnit a 0.6fte pK)sition of wmmunity development officer. This Tole will help engagement across th¢ community and provide a strategic plan to shape the churches involvement in the community of the future. Jamie (MDS) has been working on a wrnJnunity survey and engawng with various groups and individuals to capiure their thoughts and requircmcnts to shap¢ the plan. A new partnership group has been founded with representatives fn)m 3 sector groups in Barlanark, Easterhowqe, Wellhouse and Shettleston as well as local Coll¢g¢ coming togcihcr to understand what services are exbsting in our communlty and to forniulate a plan for d¢livery in th¢ futu￿ were all groups can suppKIrt each other for the benefit of the community. W¢ L¥)ntinu¢ our quest to se¢ if we can find a d¢velop￿ to purchas¢ th¢ land w¢r¢ th¢ new church building stands for developmenl of S￿la] housing. This will allow th¢ church to develop its cu￿nt original church building to make it suitable to provide supporting services to the community. Fiona h&s been meeting with Presbytery building committee to disc4Jss and ¢xplore options. The church provides much n￿ed services to the community with the provision of food vouchers and heating grants to families in need. These are po&sible through fimding from Children In N￿. Our youth a¢liviti¢s are strong, w¢ have s¢en InCr¢as￿ numb¢rs att¢ndin& although w¢ could b¢n¢fit froTn increasing our volunt¢¢r numbers. to h¢lp address this we have engaged with other community groups from Barlanatk and surrounding areas and progress is being rnade on complimenting each other's activity and ￿lsting with volunteer training. Our outdoor seating area was very popular during the summer with organised events being held for families with us providing a BBQ and day events for the young people. In addition? people simply passing havc uscd it to sit and Tdax for a chat with friends and OT to simply watch the world pass by taking a much-needed T¢st. ## **Financial Review** December The accounts show that the church had a deficit of £2,170 for the year end 31 **[st ]** 2024. We were able to meet our giving to grow obligation for the year thus ensuring we have no debt to the end of the year. Two years ago we took the decision to draw down a large sum from or consolidated fabric fund, this is included in our income for the account ending 2024 which is included in the calculation for Givig to Grow which is to be paid in 2025. Our giving to Grow contribution is now £15,640. As a church we have seen a reduction in our offering in comparison to 2024 by the sum of £1611. Once again, we have been supported extremely well by the local community who attended both of our Fayres in the year helping us to raise £4059. We continue to rent out our manse which generates a monthly income of £1,710, this is held for us in the consolidated fabric fund which has a balance of £37,327k. However plans will be to draw some of this down to assist with our Giving to Grow payment in 2025. The property team have managed to maintain the buildings to ensure they are water and wind proof. We are thankful for their efforts as they manage to keep costs to a minimum. Due to the current changes within the church of Scotland we are restricted on what we can spend. All of the church organisations continue to fund their own activity and require no financial assistance from the church. ## **Reserves Policy** The Unrestricted Funds represent the free reserves of the Church. In total, they amounted to £8.134 at the end of the year which represents approximately four months' operational costs which is greater than the three-month level the Trustees would like to achieve to maintain cash flow. The church held £3.519 of restricted funds; this is mainly set aside for fabric expense. The current value of the investments held by the endowment fund is £27,817. We also have a deposit fund held by th General Trustees of the Church of Scotland which has £37,327 specifically for fabric. 4 StAtement of Trn8tees' Responsibilities The members of the Kirk Session I CongTegational Board must prepare financial statements which give sufficient detail to enable an appreciation of the transartions of the Church during the financial year. The Members of the Kirk Session I Congregational Board are responsible for keeping propw acwunting records which. on request, must reflect the financial position of th¢ Church at that time. This must be done to ensure that the financial statcmenls comply with the ChaTities and Trnstee Investment (Scotland) Act 2005, the Ch￿itIeS Accounts {Scotland} Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2016. They are also responsible for safeguarding th¢ assets of th¢ Church and must take reasonable steps for the prevention andlor detcctlOD of frdud and other irreg￿aritieS. Approved by the Tntste&8 and signal on (heir behalf, Barlanark Greyfriars Parish Church SC025730 Independent Examlner's Report to the Trnstees of Barlanark Greyfrlan P*rlsh Cbureh I report on the accounts of the charity for the year endeAI 31 Decanber 2024 which are sd out on pages 7 to 12. Respeetlve responslbhlllles of trustees and examfiner The charity's trust￿ are respoLsible for the preparation of the aca)unts in accordance with the tern￿ of the Charities and Trustee Investma)l (Scotland) Act 2(M)5 and the Charities Accounts (Scotland) Regulations 21XJ6. The charity trustees Co￿81der that the audit r￿uIreMtht of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my rasponsibility to examine the accounts &s rquired under sedion 44(1) (c) of the Act and to slate whether particular matters have come to my attention. Basis of independent examiner's statement My examination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An examination includ&s a review of the accounting recA)rds kept by the charity and a compwison of the ￿countS presfflt￿ with those records. It also includes cA)nsideration of any unusual items or disclosur&s in the accounts and se&s explanations from the trustees concerning any such matters. The procedures undtttaken do t provide a]1 the evidence that would be required in an audiL and consequffltly I do not express an audit opinion on the view given by the accounts. Independent ex*mfiner's statement In the course of my examination, no matter has come to my attention which gives me re&80nable cause to believe that in any materia] reS￿t the requiranfflts: to keep accounting records in accordance with Section 44(1) (a) of the 2(K)5 Act and Regulation 4 of the 2(K￿ Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2IX)6 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn to enable a proper Und￿￿andIng of the ac￿untS to be reached. Barlanark Greyfrlm Parlsh Reeelpts &nd Payment Account for the year ended 31 Detember 21J24 Fthjds FuRtts T•¢01 Tof4ql 2024 2024 2024 2024 2023 Note R¢c¢ipts DonatioTh8 21,157 21,163 22.242 tKgaei&8 Actiyitiu for GryKrdtin8 Fund5 Bank & Deposit interest Inve5trncDt Funeral IWeddi￿% Renthl of Church Halls 4,059 4.059 4.256 589 589 7¢A) 523 700 2.260 2.260 3.3(K) 1.180 2.730 Grdllts (External agen¢ies) Mxnister Leaving Gift Collection Benevolent 3.300 540 182 182 Receipt from Genernl Twstreg Clwiry Collection Bank In¢erest R¢fvtsd 6,974 (J.974 1,096 241 42,096 1,096 241 35.931 5.173 41.104 73.047 Asset5 und inve51menls Sale of fLYed asse Salc of ini'esimcrts Totil Receipts 35,931 5,173 41,104 73.407 Payments C£￿ts of generdtinu fi￿a5 Charitable activi¢1 Governance costs 121 121 37,445 5.707 43,152 72.392 37,567 5,707 43.273 72.513 A&8eL8 Snd itivestments Total Payments 37,567 5.707 43,273 72,513 Excess of Reeelpt$ over Payments for the year before Transfers (1,636) (534) (2.170} 534 TransfeTS (1251) 1,251 Excess of Receipt5 over PAyments for the ye4r (2,887) 717 (1170) 534 B*rlan*rft Greyfriars Parish Statement of Balanees At 31 Deeember 2024 Restrided Fwidv Fynds ToitTI 2024 2Q24 2024 2024 2023 Bank & De￿91t B*l*nees Bank & depo$it ba]an¢es brought fonvard Iny4strnent account Movement in year: Excess of Reeeipis overPayment8 for the year 11.020 2,802 13,823 13288 (2.8871 717 (2.170) 534 BaDk & dep05ii bala￿e4 Carried forward 8,133 3,519 11,653 13.822 Inve$tmeDts at market vAlue (cosr- £13,629) 27.817 27,817 23,419 Assets Gift Aid Re￿Vable Liabilitles Ministries & Missio urch of S¢othmd Inan 30.000 30.CK)O 30,(K)O 30.000 30.(M)O 30,(K)O The accounLS w¢re approved by th¢ KI￿ S¢ssion and Congregational Board on 20th Mar¢h 2024 For and behalf of the Kirk SeEsion aTh.I C.n B￿￿rd Barlanark Greirfriars Parish Notes formlng part of the Accounts for the yeAr ended 31 Detethber 2024 Basis of Accounting These a￿Ounts ￿ve been pryred on the Receipts & Payments basis in accordance with the Ch*iiies & Tmstee Investsnent (Seotlond) Act 2005, the Charitie5 Accounts {Seot]and) Regulations 2(X161¥$ am¢tsJedl and th¢ Reg￿￿tiOnS aneni Congregational Financ¢ approv¢d by the Gencral Assembly of the Church of Scotland in 2012. Movem¢Dts in Funds Al JJO ReceiN5 hymellts 2024 2•24 Tr4rArfer3 31 DÉC 2024 2024 21J24 Unrrstrlc*dfund&' DtsibThted Fabri¢ Fund 100 Club Con)m￿ty Café Sooial Fund 589 {5,382) 4,793 (2,339} 2,339 909 {909) (32,184) (2,7961 General Fund 11,020 32,094 8,134 11,020 35,931 (37,566) (1,251) 8.134 Re51riciedfMnds Benevolcnt 2,595 182 {60) (1202) 2.717 1,202 33 39 Grant Collections for Chorty Fabric 3,300 1,096 589 (3.300) (1,145) 49 174 763 2,802 5.173 (5,707) 1.251 3,519 Endowmentf*nds M¢Donald Sisters MemoriY41 Fund rotsl F¥tyd$ 13,822 41.104 (432731 11,653 Purp(trse of Funds M¢Don&ldSLSte￿ Memtsrlal F#id - an exp¢nd¥ble endowment in¢ome from whi¢h is credited to the Fabric Fund. Other fiuML8 are used in line with thelr name Barlanark Greyfrlars Parish Notes forniing part of the Accounts for tbe year ended 3] De¢ember 2024 Uwresirlrted Remplded EndowMÉN4 Funds Funds Trtrtl 2&24 2024 2024 21124 2023 Analysis of Don8tion8 WFO Scheme {Jy)n Gift Aid) Gift Aid Donations Tax Recovtred on Gift Aid Donatiotis Oidinary Offwillgs (Op¢n Plat¢) Other Offerings. Donations et¢ 4,528 4J05 3,793 3,937 4,594 4528 4.305 3,793 3937 4.594 4.781 6,027 3,573 7.861 21.157 21,157 22242 Allalysis of Payments Co.ILg ofGerteraling Fund Offering Envelopes 121 121 121 CharitsbleAcliviiies Ministries & Mission Contiibution Presbytrry Dues Miniyterfs ExpeA4es Pulpit Supply Other Salary Costs Fabric Repair8 & MaiAtcnaAce Heat 8nd Light ]nsurgn¢e anse Expenses Church Office Expenses Ch￿lty DO￿tiOnS Benevolent Bank Charges Other eXpel￿S 4,456 lJ51 4,456 lJ51 33,788 225 1,468 2,780 5J82 14,813 3,162 1,468 2.780 5J82 14.813 3,162 1.202 2.350 4.445 4,098 9.6 10.940 2,856 930 2,676 4.250 1202 2,350 4,445 60 244 244 135 293 .439 1.439 37.445 5.707 43,152 72.391 Governance Coms Independent Examiner's Fee Asseis IAv&sthienis Purcha5c of fix¢d ass¢ts Purchase of inve8tnients Tothl 37,567 5,707 43,273 72,512 io ## **Barlanark Greyfriars Parish Notes forming part of the Accounts for the year ended 31 December 2024** ## **5. Trustee Remuneration and Related Party Transactions** During the year in review the Minister received £0.00 in expenses, there was no payments made to any of the other trustees or parties related to them. ## **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 £31,642 and the maximum stipend (in the fifth and subsequent years) £38,884. ## **7. Investments** |**_Market_**
**_Value at_**
**_Gainl(loss_**
**_1 Jan_**
**_on_**
**_2024_**
**_Purchases_**
**_Disposals Revaluation_**
£
£
£
£
**_Endowment Funds_**
McDonald Sisters Memorial Fund
25,419
2,398
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----------
----------
25,419
2,398
=====|**_Market_**
**_Value at_**
**_31 Dec_**
**_2024_**
£
27,817
27,817| |---|---| All funds are invested in the Church of Scotland Investors Trust Growth Fund ## **8. Collections for Third Parties** |**Collections fr Third Parties**||| |---|---|---| ||**_2024_**|**_2023_**| ||£|£| |Lodging House Mission|235|| |Salvation Army|200|169| |Earl Haig Fund||166| |Guide Dogs|710|| |MacMillan Cancer||1,374| ||----------|----------| ||1,145|1,709| 11 Barlanark GreyfriaT5 Parish Appendlx FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 Credit Balan¢e at 31 December 37.327 24.050 12