The Church of Scotland Barlanark Greyfriars Parish Church RECEIPTS AND PAYMENTS ACCOUIYTS For the year ended 31 December 2025 Congregation No: 160897 Scottish Charity No: SC025730
Receipts and Payments The trustees present the annual report and a¢counts for BarlanaTk Gre>friars Parish Church for the year ended 31 Dw¢nther 2025. Referenec and Administrative InformalSon Charity Name: Barlanark Greyfriars Parish Church of Scotland. Glasgow SC025730 Charity Registration Number: Congregation Reference No: 160897 Contact Address: Mr D Sheppard 41 Fauldspark CTeent Swinton Glasgow G69 6NG Trustees The trn5tees who served during the year w¢r¢ as follows: Kirk Session Rev Norn]in Afrin Barbara Mccluskey Stewart West Daniel Sheppard James Sheppard Ruby Longridge Janette McMast¢r Alex Ralston Christine Smith Jemima Bell All of the elders are also members of the Congregational Board Congregatioxal Board (elected members) Sharon Curley Principal Offi¢e•bearers Minister: Intcrim Moderator.. Session Clcrk.. Clerk to the Board.. Joint Treasurers.. Vacant Position Rev Norman Afrin Janette Mcmaster Janette Mcmaster Donna & Daniel Sheppard Independent Examiner lan Laurte, 12 Hillneuk Avcnue. Bearsden, Glasgow, G613PZ Bankers Virgin Money, Baillieston Main Strect, Glasgow, G32 7NS
Structure, Governan¢e and Management Governing Document The Church is administered in accordance with the ternis of th¢ Model Deed of Constitution. Recruitment and Appolntment of Trustees Members of the Kirk Session and the Congr¢gational Board are the charity trustees. The Kirk Session members are the ¢ld¢rs of the church and are chosen from those members of the church who ar¢ considered to have the appropriate gifts and skills. The ministu. who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. In a ministerial vacancy, presbytery appoints an interitn Moderator who is also a tntee. The Congregational Board is appointed from within the congregalion and members of the congregation are invited to nominate individuals who are believed to have the skills and commitm¢nt to contribut¢ to the management affairs of the Church, to become members of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they rnust seek reweleclion at the next Stated Annual Meeting. Organisgtional Structure The Congr¢gational Board is chaired by the Minister and meets almost every month meeting l O times this year. Certain Tesponsibilities are delegated to the Finance Committee, Property Committee, Mission Strategy Group and Youth Managemenl Committee (oversee the youth project) as appropriate. The Kirk S¢ssion which meets the same number of times a year as the board and is responsible for spirltual affairs of the church. Objertive5 and Activities The Church of Scotland is Trinitarian in doctrine, Teformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancemenl of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the OTdinanc¢s of religion to the people in every parish of Scotland through a t¢rritorial ministry. It co-operates with other Churches in varAous ecumenical bodies in Scotland and beyond. The Undernoted activltie$ are artlcular to our arish l One service of worship on Sundays at I l am. 2 Sunday Sch¢x)I meet on Sundays at I lam. 3 Youth Activities, Boys Brigade. Scouts; Girls Brigade. Youth Club; Pipe Band. 4 GYP (Greyfriars Youth Project), strudured youth projecL which is led by our dedicated team of volunteers, and provides a mix of fornial and infornial activities to the young people of our community. 5 Guild meet weekly on a Tuesday afternoon. 6 Renew wellbeing Café meets on a Friday morning. 7 NA meeting on a Sunday evening.
Achievements alld Perfornianee We continue to be under the supervision of Rev Nornian Afrin who is our interim moderator, we are very fortunate to have a small team of worship leaders providing worship cover on a Sunday. These are r¢tired ministers and readers. We are also pleased to give an opportunity to a young member of Nonnans church io lead worship on occasion as part of his faith development. We have explored the possibility of changing or constitution from the Model de1 to Unitary deed of constitution. A fornia] requ¢st has been submitted to presbytery to invoke our linkage with East¢rhouse Parish church. We await the support and assistance of presbytery for this. Our MDS worker recruited last year l¢ft his post at the end of the agreed contract period. We have begun the recruitment process to fill the role. The previous worker completed his objective to deliver a community study and rel which is fonning part of our strategic plan. W¢ ¢onttnue to work with th¢ other 3 sector bodies as part of the Barlanark development partnership. This has secured fijnding for an event in 2026 for the young people plannal. organised and delivered by them. We continue our quest to see if we can find a developer io purchase the land where the new church building stands for dcvelopment of social housing. This will allow the church to develop its curr¢nt original ¢lJurch building to make it suitable to provide supporting services to the community. The JR Group have shown interest and have Caled out site surveys with plans for the potential housing on the land for sale. Our buildings Temain ag category B, which is a concern for the board and congregation. A fomial request has been made to hav¢ this recategoris¢d and we await presbytery building team to contact us. The church provides much needed services to the community with th¢ provision of food vouchers and heating grants to families in need. These are possible through fi]nding from Children in Need. Our youth activities are strong, we hav¢ seen increased numbers attending, although we could benefit from increasing our volunteer numbers, to help address this we have engaged with other community groups from Barlanark, Glasgow Life are supplying to workers on a Friday evening to assist with the Clubs. The congregation demonstrated their genemsity through donations of food at Harvest which was taken to Th¢ Circle (Charity who run a foodbank) In addition, w¢ collected Christmas gifts in December and these were also dotMt¢d to The Circle to distribute to families in need. The new Renew café meets on a Friday which is a space for p¢ople to meet and ieflect on their feelings and wellbeing. There is an opportunity for prayer and silent reflection.
Financial Review The accounts show that the church had a surplus of £3,410 for the y¢ar end 31 December 2025. We wer¢ able to meet our giving to grow obligation for the year thus ensuring we have no debt to the end of the year, Our Giving to Grow contributions for 2025 were paid in fijll along with OUT Presbytery Dues. Our giving to Grow contribution for 2026 is £1970.20 and we have set up 10 monthly payments to me¢t this from March to Dec. As a church we have seen a reduction in our offering in comparison to 2024 by the sum of £696. Once agai we have been supported extrcm¢ly well by the local community who attended both of our Fayres in the year helping us to raise £4008. We continue to rent out our manse which generates a monthly income of £1,710, this is h¢ld for us in the consolidated fabri¢ fimd which h&s a balance of £37,269. How¢v¢r, plans will b¢ to draw some of this down to assist with our Giving to Grow payment in 2020, The property team have managed to maintain the buildings to ensure they are water and wind proof. We are thatfftful for their efforts as they manage to keep costs to a minimum. Due to the current changes within the church of Scotland, we are r¢stricted on what we can spend. All of the thurch organisations continue to fund their own activity and require no financial assistance from the church. Res¢rYes Policy The Unrestricted Funds represent the fre¢ r¢serves of the Church. In total, they amounted to £12,306 at the end of the y¢ar which rq)resents approximately four months, operational costs which is great¢r than the three-month leveI the Trustees would lik¢ to achi¢v¢ to maintain cash flow. The church held £2.757 of restiictcd funds. this is mainly sel aside for fabric expense. The current value of the investments h¢ld by the endowment fund is £29,997. We also have a deposit fijnd held by the General Trustees of the Church of Scotland which has £37,269 specifically for fabric.
St&tement of Trusteesl Respollslbllities The members of the Kirk Session I Congregational Board 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 th¢ Kirk Session / Congregational Board 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) Ad 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2016. They ar¢ also responsible for safeguarding the assets of the Church and must take rc&sonable stq)s for the prevention andlor detection of fraud and other irregulariti¢s. Approved by the Trustees and signed on their behalf, Janctlc Mcmastrr Scssiott CILYk saed JS-S-g6
Barlanark Grcyfriars Parish Church SC025730 IDdependenl ExAmiDer's Report to the Trustee5 of Barlanydrk Greyfriars Parish Church I report on the accounts of the charity for th¢ year ended 31 December 2025 which are set out on pages 7 to 12. Respective responsibllltles of trustees and exan)Iner The ¢harity's trustees are responsible tor the preparation of the accounts in accordance wilh the ternis of the Charities and Trust¢¢ Investment (Scotland) Act 2005 and the Chariti¢s Accounts (Scotland) R¢gulations 2006. The charity trustees consider that the audil requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under s¢ction 44(1) (c) of the Act and to state whether particular matters have come lo my attention. Basis of independent examiner's 5tatsment 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 records kept by the charity and a comparison of the accounts presented with those records. It also includes wnsideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedu$ undertaken do not provide all the ¢vidence that would be wuired in an audi( and ¢onsequentJy T do not express an audit opinion on the view given by th¢ accounts. Independent examiner's statement In the course of my examination, no matter has come to my attention which gives me reasonable cause to b¢lieve that in any material r¢spect the requirements: to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 A¢¢ounts Regulalions have not b¢en met, or 2. to which, in my opinion. attention should be drawn to enable a proper understanding of the accounts to be reach¢d. Nofflc.. lan Lauti Addrtss: 12 Hillrtk Ai'¢ 26 GIosBnw' G617PZ
Bfirlanark Creyfriars Parish Receipts and Payment Account for the year ended 31 Deeember 2025 Uhreytrided Restricied E#dowmenl Fun FMBds T1 Totsl 2025 2025 2025 2025 2024 Not Rereipts Donation$ 20,384 4,008 20,384 4,008 21,163 4.059 Activities for GeneratSDg FuThJs Bank & Deposit interest IDvestment incorne 589 589 589 FuDerdl edding$ Rental of Church Ha115 Grants. {External agenciesy Mini8ter Leaving Gift Collection COS and Pulpftt Supply Refunds Ben¢volent 390 390 7(Kl 2,179 2,179 2,260 3,300 540 11.116 240 240 1,664 1,664 182 Receipt from Ge1ra] Trustees Collections for 3rd Party Other Ittcome Bank Intercst Refimd 21,332 21.332 995 6.974 1,096 995 120 120 241 50,316 12.701 63,017 41,104 Assets and iAvesiment& Sale of fixed assets Sale of investments Total Receipts 50,316 12.701 63,017 41,104 Pfdymenls Costs of generdting fijllds Charitable activities Goven]atKe costs 121 121 43,152 45,070 14.416 59,486 45,191 14,416 59,607 43273 Assets and investments Total Payments 45.191 14,416 59,607 43.273 Excess of Receipts over Piyments for the year before Transfers 5.125 11,715) 3.410 {2,170) Trnnsfers (953) 953 Excess of Receipts over Payments for the year 4.172 {762} 3.410 (2.170)
Barlanark Greyfriydrs Parish Statement of Balances At 31 Deeember 202S Ufvresrtrltied REstiided FH#d5 Fund5 Toiol 2025 2(125 2025 2025 2&24 Nole Bank & Depo8lt BalaDces Bank & deposit bal8nc&q brought forward Investment account Movement in year: Excess of Receipts overPayments for the year 8,134 3.519 11,653 13,823 4.172 (762) 3,410 (2,1701 Bank & deposit balances carried foTward 12J06 2,757 15.063 11,653 IDV¢Stments at market valu¢ (cost- £13,629) 29.997 29,997 27,817 Assets Gifi Aid RKeivAble Llablllties Church of SwtlaJMI Loa 30,0 30,000 30,000 30.0(J) 30,000 30,000 The accounts were approved by the KIAL Session al Con8re8alional Board on F(w b2half rJ( thr Kiyk ConEffiOnl1 tlwThl SI¢{4 S¢10n Cl¢rk Dat¢ /f-S- SiBncd Tr¢a¥urer
Barlanark Greyfriars Parish otes forming part of the Accounts for the year ended 31 Defember 2025 Bosis of Accounting These accounts hav¢ been prepared oll the Receipts & Payn)ents basis in accordance with the Charities & Trusiee Investment (Scotland) Ac(20115. the Chatities Ac¢ounts (S¢otland} Regulation 2006 {&$ amended) and ihe Regulations anent Congregational Finance approved by the General Assembly of the Cl)urch of Scotland in 2016. Movemen¢s in FuDds Ai Al R¢¢¢lpts hyiry¢Rts Tmnsfers 2025 2025 2025 31 Dec 202$ 2Q25 UnrestrictsdfMMd$ Designaied Fabric FuDd IOOCIL Community Café Social Fund GenerJl Fund (5,057) 5,057 2.366 974 2.366 974 8,134 46.977 (40,1341 16,010) 8,907 8,134 50,316 (45,1911 {953) 12,306 R¢strl¢tsdfunds Benevole 2,717 2,717 (9531 953 39 39 11,116 995 (11,116) {9951 (1,352} Collections for ClTrarity13rd Party) Fabric 763 589 3.519 12,701 (14.416) 953 2,757 EndowmentfHnds McDon&ld Sisters Memorial Fund Totol Furtds 11,653 63,017 {59,607) 15,063 Purpose of Thndg McDonald Sisters Memorial Fund - an exp¢ndable end0ment fund, the incom¢ from which is credited to the Fabric Fund. OtFKr lld$ are used in lirte with th¢fftr Dallle
arlanark Creyfriar$ Parish Notes forming part of the Account5 for the year ended 31 Deeember 2025 Re5tri¢ied Funds 2025 F¥nd3 2025 Funds Toial Totsl 2Q24 2025 2025 All8lysR6 of Donadons WFO Sth¢me (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Donations Ordinary OfferillRs (Open Plate) Other OtTerAngs, Donations etc 5,234 4,973 1,722 2,685 5,769 5,234 4,973 .722 2.685 5.709 4,528 4,305 3,793 3,937 20,384 20,384 21,163 Allxlysls of P8ymeDts Costs ofGenérLting Funds Off¢ring Envelopes 121 121 121 121 121 121 Charilohle Aclivities Ministrie8 & Mission ContnTr•ution Presbytery Dues Ministcrfs Expeos¢$ Pulpit Supply Other Salary Costs Fabric RepaiT% & Maintenance Heat and Light Insurance Mans¢ Expenses Church OffJ¢e F.xpenses Charity Donations Grants To Youth Activity Benevolent Bank Charges Other eXpe*¢S 15,640 1,012 522 1,676 2,550 5.122 12,765 3205 15,fAO 1,012 522 4,456 1,351 1,676 2.550 6,474 12,765 3205 95J 2,127 ,206 11,116 1.468 2.780 5,382 14,813 3,162 ,202 2.350 4.445 1.352 953 2,127 211 995 11,116 240 240 1,439 45,070 14,416 59,486 43,152 Governunce Costs Ind¢pendent Examiner's Fee Assels and Inveslmenls Purchase of f¢d assets Phase of investments Toi(Jl 45,191 14,416 59,607 43,273 io
Barlanark Greyfrfars Parish Note5 forming part of the Accounts for the year eDded 31 December 2025 Trnstee Remuneration and Reljted Party Trans¥ctions During the year in review the MiDi¥ter received £0.00 in expenses. there no payments made to aDy of the other tru5tee8 or parties relE4ted to them. Travel expen of £522 was paid to our Locum during iheir tenure MiMist¢r's Stipend All Church of Scotland congregations ¢ontribute to the National Stipend Fund which b¢ars the costs of all minie, stipends and employevs contributions for national insurance, pension and housing and loan fllnd. Ministers, stipends are paid in accordance with the national slip¢nd scale, which is related to yeats of setvice. For the year Lder review the minimum stipend was £32,432 and the rnaximum *ipend (in the fifthattd sub8¢quent years) £39,856. Inve51mentS Morket Markrt 31 l)¢c 2025 Purel¢& Dtsposals Rewlwliort 21125 Endowmertt Funds McDonald Sisters Memorial Fund 27,817 2,180 29.997 27,817 2,180 29,997 All fimds are invested itt the Church of Scotland Investors Trust Growth Fund Collections for Third Parties 2025 2024 IndgiD8 House Mission Salvation Amiy Earl Haig Fund Guide Dogs Macmillan Cancer 120 300 235 200 186 600 710 1.206 ,145 li
Barlanark Greyfriars Parish Appendix FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2025 2Q24 REVENUE Accouf4T CoDs01idated Fxbric Fund Credit Balanc¢ at 31 December 37269 37,327 12