2025-12-31-accounts

Carnwadric Church of Scotland Glasgow RECEIPTS AND PAYMENTS ACCOUNTS For Year Ended 31 December 2025 Congregation No: 160914 Charity No: SC 030150

Carnwadric Church of Scotland Reference and Administrative Inforniation Charity Name: Camwadric Church of ScotlarKI Charity Registration Number. Congregation Refe￿nce No: SC030150 160914 Contsct Address: 556 Boydstone Road Glasgow G46 8HP Trustees: Betty Bentley Sadie Douglas Willie Douglas Willie Drain Christine Gray Jacquie Mccance Alan McDougall John McNeill Elaine Snell Principal Office-bearers Minister: Session Clerk". Minute Secretary Church Treasurer. Rev James Gemmell Vacant Vacant Elaine Snell Independent Examiner Graham D Kilpatrick 39 Brent Road Glasgow G46 8JG Bankers Bank of Scotland, 167-201 Argyle Street Glasgow G2 8BU

Carnwadrlc Church of scotland rrustees. Annual Report Y￿r •nd•d 31 D•c•M￿r 2025 structurn. Govwnanco and Manag•m•nt Govornlng Document Camwadric Church of scO￿and is administered in a(￿Ord￿ the temis of th8 Deed of Constitution (Unliary Fom). Recrultment and Appolnlmont of Trustee• Members of the Kirt< Session are thè charty truste6s. Th8 KI￿ Ses9c￿ members are e￿JerS of the Lurch and are chosen from those members of the thurch are consbdered to have approwate gifts arKI skills. The minister vtho is a member of thè Kirk Session is eleded by th8 C￿or9thn and induLed by Presbytery. Organlsatlonal Structure Th8 Kirf( Session is curr8ntly chaired by th8 Mir#ster and ma8ts crt average a month and is responsible for all affairs within the Church induding spirtlual. finan￿ and WOP8rty. ObJectlv•s and Actlvltlos The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterfan in polty. It exists to gl God and to work for the advancement of Chrisvs Kingdcyn thrc￿ghOut the •hDrfd. As a national Church, li ackno￿eS a distinctive call and duty to bring the ordInarK￿ of religion to th8 people in eV￿Y parish of Scotland through a territorial ministy. It CW8rates ith other CIKKches in various eurnieAI tK)di8s in Scotland and beyond. Since October 2020 Helpwig HarKls Communty FocJbank has serv8d the needs of the people INing ￿￿th food insecurity openiNJ on a Thursday moming. The lQrk Session provides oversight of the F¢)odbank. with Management Group made up of vdunteers offerirvJ w8ek to week management of the Foodbank The foodbank continues to attract new volunteers. Tlw have added to the strengtr) of this Min￿ to the ￿)mMun￿. The Foodbank d8velop8d a monthly Drop In EveniThJ in 2tr22. Providlr#J wam food. entertainment and a shct address from one of the VO￿rrteer$. Thts has grovffl in popularity and has hdped to breakdo￿￿ wJlatK)n. A cafe has also been established on a Thursday moming running alongside the foodbanK We nrAY employ a foodbank Coor(linator to help develop the foodbanK The Foodbank Ctrordinator has setued w811 and offers us new insight to our working processes. We have stsrted the Café of Hope on a Wednesday as a means of offeriro support and to promote better mentd health. We now have two Afiican F8ll¢Jw6hips hiring th8 ChurcPi hans for Worship & Prayer Services. Hèritage Assembty are a Nigerian Group that have a fortnightly Evening Prayer and Worship Meeting in the small Hall. The Presbyterian Church of Ghana holds a weeldy aftemoon Worship Service in the Large Hall. Both Grwps are VKII attended and are INety examples of Affican Worship! The Ham let helps vAih the f￿an￿ of the Churcl). The Session and c(x￿regation ￿)ntIr￿￿ to support all the efforts of the Churth in serving the Ternporal and Spiritual ne8ds of the Church. We continue to take an adiv8 part in the Pr8sbytery MissK)n Plan process, as the Church of Scotland wrestles wth restructuring of the Chur(t and ministry to meet f￿r ministers and dedining finance. Camwadricwill most Irkelyfonn a linkage witht￿ resulatnat union for the Churthes of Pollokshaws Parish Church and Eastwood Parish Churth to fom Auldbum Trinity Church of Scouand. Camwadric Church Is not Immune to the firk3ncld cha118ng8s faang the Church or the problem of findlng people Iling and able to take reSponsib￿ty for the many areas of ministry, but are grateful for the faithfulness of this small group of believers who continue to baar witness to the GosFel of the Lonl Jesus Christ.

Gamwadrtc Church of Scotland Tru8teo8' Annual Roport (cont) Yoar ended 31 Dacember 2026 FIna￿la1 Revl Our pdnapal source of income 1$ still the ￿￿eklY offerirvJs. Hcwever over the past year5 these have been dedining largety duè to the dedine in cx)ngregation numbers. In the last three years, collections have de￿0a88d from £21,564 in 2022 to £15,848 in 2025 wthich is a decrease of arwnd 26% Hu4vever, on a mre positNe note, we have year on year, seen 8n incxease in the income from hall18ts. Income from hal lets in 2022 was £14,586 compared to £17962 in 2025. an increase of approximatety 18%. The healing and lighting CA)sts for 2025 amounted to £16.302 thks is as most people VAII appreciate due to the risiTrJ costs of energy and thè increased use of the Church halls. althojgh d8crnas8s in energy prices are pr&Jicted this year. WO havè been very fortunate to have re￿Ned contrlbubons to these costs from the foodbank grants and hall For 2025 the amtyjnt recovered fr(Mn the Inland Revenu8 on Gift AIJ donati￿ arnoUn￿J to £4,854 vthKth refl8(Xs the drop in offerings. All tax payers are eno)uraged to sign a Gift Aid dedaration to intxease thoir giving to th& Church at no additional cost to them. For every £1 a tax payer donatés, the govemment ￿11 allow tharlties to daim back approximately 25P so can see that this is a grnat way to irthase your gMrvJ. If you are a UK tax payer and would like more infofmatiorM)n Akl, please se8 Elain Snell. Reserv06 Pollcy It is generally the Tru5tees' policy to hokl reserves of approTh)8tety six nK>nts expeThthture indudNw designated fvnds. At Ihe year eTrJ the Churth held unrestricted funds in the G￿eral Fund of £6570 represents just around iwo months, general expenditure. As su(J, the lQrk sess￿￿ decided to close the Bequ8St ￿0)Unt transfer the balan￿ ie £5,383 to the Ge￿ra[ account. In addition, the Kirt( Session has agreed that rf rqured, funds can be transferred from Fabric Fund. The bakrtt of the Fabr￿ A￿￿nt was £47,805. In addltlon. the Church aiso hdd £25,819 of restrKted funds ￿ thg Helixng Har¥Js Cornmunty Fo(thn Statoment of Tru8tee•' R•wMlblllU The Tnjstees must preparn finarrial statements thich give suffKyert detail to enable an appYeCiattC￿ of the transactions of the Church durirKJ the finanryal year. Tho Trustees are resFonsible for keepyng proper aC￿Untir records which, ￿ request, must refi8Ct the finan¢ial r￿tion of the Church at that tirm. This must be done to ensure that the financAal statements comply with the Charthes and Trustee Investrnent (Scfjtland) Act 2005, the Charities Accounls {Scotland) Regula￿n5 2(￿ (as amended) and the R8gulations An8nt Congregational Finance approved by the General Assembly of the ChurL of ScoUarKI in 2016. They are also responsible for safeguarding the assets of the Church and must tsk8 reaSonat￿8 steps for the preventb)n and1￿ det8Lion of fraud and other irregularities. Approved by th8 Trustees on 4 Febrt￿ry 2￿26 arKI sianed M th8ir behalf. Mlnlstor

Camwadric Church of Scotland Indopendent Examlnerfs R•port to the Trustees of Carnwadrfc Church of Scotland I report on the accounts of the charity for the year ended 31 December 2025 which are set ¢xrt on pages S to 8. Resp8ctl￿ rnsponslblllttes of tn￿￿03 and examlner The charity trustees are responsible for the preparation of the acwirts in accordance with the temis of the Charttres and Trustee Investment (Scotland) Act 21)05 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 responsibilty to examine the accounts as required urKler section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basls of Independent examlnerfs statem•nt An examination is carried out in accordance vith Regulation 11 of the Charilies Accounts (Scotland) Regulations 2006 (as amended). An examination indudes a rev￿4 of the accounting records kept by the charity and a comparison of the accounts presented TAryth those records. It also indudes consKleration of any unusual iiems or disdosures in the accounts, and seeks explanations from the trustees con￿mIng any such matters. The procedures undertaken do provide all the evKlence that would be required in an audrt, and consequenty I do nol express an audit opinion on the aLyx)unts. Independent examlneVs statement In Ihe course of rny &xamination. no matter has come to my attention. which gives me reasonable cause lo believe that in any material respecl the requirements: - to keep accounting re￿rdS in accordance wilh Section 44 (1){a) of Ihe 2005 Ad and Regulation 4 of the 2006 Accounts Regulations (as amended). and - to prepare accounts which accord ￿ryth the a(thunting records and compty wlh Regulation 9 of the 2006 Accounts Regulations (as amended) have not been rnet, or to which. in my opinion. attention should be drawn in order to enable a proper undefstanding of the accourrts to be reached. Signed Name Graham David Kilpatrick Address: 39 Brent Road Thomliebank Glasgow G46 8JG Date aoa6

Carnwadrlc Church of Scotland Recei tsandPa ments Account Year endod 31 December 2025 Unr08trfcted Funds 2025 Re8trlcted Funds 2025 Totsl 2025 Totsi 2024 Recel Donations Le acies Fundraisin Activities Bank & De it interest Gift Aid Tax Recovered Note 17.775 5,350 23,125 25.386 565 1,110 1,675 2.937 12 5,867 34.202 4,854 23,205 4,854 29,665 6.460 Rent81 of Church Halls Grants General Trustees Manse Renlal (see Appendix Total Rocel 17,962 122 17,962 17,872 16,470 21.300 17,750 1.116 42.405 1,116 66,615 24.210 71,972 Pa ments Costs of eneratin Charitsble activities funds 87 49,232 16.312 10,104 16,399 59,336 12.567 53,571 Total Pa men 49,319 26,416 75,735 66,138 Excess of Recelpts over 6,914 9,120 5.834

Carnwadrlc Church of Scotland Statsment of Balancos At 31 December 2025 Fund• 2020 Funds 2020 Total 2025 Total 2024 Bank & depostt balances 67,744 28.025 95,769 89934 Movement In year. Excess of Receipts over Payment8 for the year (6.914) { 2,206) 9.120) 5,834 Bank & deposTI bdanees canied forKdrd 26M19 Th• accounts wern approvod by the Kifk S888lon on 4 February 2026. For and on b•h811 d the Klrk Se8110n. Mlnl•tsr Tr•asur•r

Carmvadrlc Church of Scotland Notss to Accounts . Year ended 31 Decem￿r 2025 1. Tru8ts0 Remunorallon and Rolated Party Trnn•aetloM During the year one trustee, the Minister. Rev James Gemmell, received reiffthnemenl of expenses in respect of C￿ncil travel and tele￿ne expenses tOtallll￿ £6433. 2. Movements In Funds At1Jan 2025 At 31 Dac 2025 Incom• Exp•ndlturn Unr•strlctsd funds General Fund Deslgnated Funds Fabr￿ FWKI Benevolentrrea Fund Chibjren's Ministy Bequest Fund 13,425 41.828 47,878 317 742 7.373 7.444 47 47.805 742 67.743 49,319 Restrfcted Funds Helping Hands CommLmty Fund (FoyJl)a)kl Totsl Funds 28,025 95,768 24,210 66,615 26,416 76,735 25.819 86,648 Purposes of Designated Funds Fabrlc FurKI: Thè TNstee$ have restrfthd the use of th18 fund for the mainienW￿e of Churth wopty. Benevolent Fund.. The Trustees have designated the use of this fund for ccthnintylpersonal needs. Clllldren's Ministy. The Tntstees have deswated the use of this for IM)oks. activities. c¥ats etc ￿l&ling to the chihjren's y￿￿<. Bequest F￿d. Tho TnJ8ts08 haw ¢ts&gnaWJ tho olth8 fivxl ofnv equ1￿?￿ 8PO(X81 prq•cts. Purpo8•8 of Rostrkted Funds Helpirvj Hands Crynmurmty Fund: All fwK13 li this a￿oUnt We r8strithd to the foodba Funds 2025 Funds 2025 Tolal 2025 Total 2024 3. Anatysls of Donatlons WFO Scheme Gift Aid) WFO Gift Donaticffls Ordinary Offerfws {Ow) Weddings and funerals Donations from organisaiorts. gw donations, miscellaneous 270 14,473 12.392 3.(￿7 12.392 3.067 1,200 1.327 17,776 6,877 23.125 6,135 5,380

Camwadric Church of Scotland Notes to the Accounts (contlnued) Year ènded 31 D￿ffl￿r 2025 Funds 2025 Funds 2025 Totsl 2025 Total 2024 Analys18 of Payments Costs of generatlng funds OfferKvJ envek)p8&Fundraiser 16,312 16.399 12,567 Charltable actl¥ltl•s Ministsies & Mission allocation Presbylery dues Ministerfg Exwises Ministerial Assistar￿￿/FoOd￿k Stsff C￿n￿l Tax Heat and light Insurance StatiorK8rylAdmin Cleaner Refuse coN8dirfl￿1ng Websitelzoom charges Gardener Fabrsc repalrs & maintenan Volunteer and Staff Expenses Mi8cellane(Mts expenses Training Pest Contr Focrflbank. Spend on Food Cafè af HopeTrop In Foodit)rnks 13,113 474 13,113 474 11,223 2.829 15,282 2.631 15.332 2.185 1,020 16.302 2.393 1,320 91 2.875 197 321 230 3.042 181 240 181 240 7,472 292 947 1.478 2.072 10.104 1.478 2.072 4281 53.570 Total Expendltur• 49,319 26,416 75,735 66,137 5. Mlnlstefs Stipnd All Church of Scdand ¢￿Jreg8l1on9 Contr￿ to thè Nallonal StipwKI Fund I￿S the costs of all ministers. stipends and Contribut￿)n$ f¢Y national insurance, pension and housing and loan fund. Ministers. stipends are paNJ in accordance wilh the nali(Thl slipend 8calo, blthich is related to years of service. For the year uThler review th8 ninimum was £32.433 arKI lh8 maximum stipend in Ihe 5th and 2025 2024 6. Collectlons for Thlrd Partl•s DEC MaWs Meats 19) 150 125 150 475

Camwadric Church of Scotland Appendlx 1 Funds held on behalf of the congregatlon by the Church of Scotland Consolldatsd Fabrlc Fund - Revenue Account Date Transaction Debit Credit GTS only Balance at l January 2025 £1.1X09 20￿ar-25 £1,116.41 Totsl for 2023 £1,116.41 £0.00 1,116.41 Totsl Funds held as at 31 December 2025 £17.68