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 L*urch 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 induL*ed 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 Foc*Jbank 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 shc*t
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￿ det8L*ion 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 wop*ty.
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