# **WHITEINCH CHURCH OF SCOTLAND YEAR ENDED 31 DECEMBER 2024**
**Congregation No: 161041**
**Scottish Charity No: SC030362**
## **Whiteinch Church of Scotland**
## **Trustees’ Report Year ended 31 December 2024**
The trustees present their annual report and financial statements of the charity for the year ended 31 December 2024. The financial statements are prepared on a receipts and payments basis and in accordance with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2016.
## **Objectives and Activities**
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’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 ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Whiteinch Church holds regular Sunday services at 10.30am in the Summerfield Centre, focusing on corporate worship and bible teaching. In addition to a Sunday morning there are other organised gatherings including a daytime life group, an evening life group, a women’s group and a drop in group. All of these groups are places for adults to further explore their faith and study the bible. We also provide spaces for children and young people to learn from the bible and grow in faith through activities designed especially for them.
## **Achievements and Performance**
All groups and activities are focused on those living, working or studying in Whiteinch. We continue to work in partnership with other Churches and Christian organisations. One of the Churches is West Glasgow New Church, with whom we run our weekly youth group that continues to be a safe and fun place for those aged 8-14. Alongside the Wheel Trust we have continued our work in the local primary and secondary schools running the Flourish Course. We also worked with them over the summer with Connect in the City, a summer camp based in Whiteinch/Partick. From all those outreach events and groups, young people have shown a desire to grow in their faith, so at the end of 2024 a monthly Sunday afternoon service started. This has begun with a core group of 10 from the 40-50 that have been attending the midweek group.
The other successful midweek group has been Life Stories, a new worshipping community, which is attended by around 6-10 adults in the 45-54 age bracket. It has space for those who have been on the edges of the established Church, to gather along with others who regularly attend Sunday worship.
On Sunday 21st April 2024, Whiteinch Church held its Stated Annual Meeting at the Summerfield Centre after our usual worship. We shared the finance report from 2023 and plans for 2024. A letter about finances was also sent out later in the year and information shared during Sunday worship about how to make regular donations.
Page 1
## **Whiteinch Church of Scotland**
## **Trustees’ Report (cont.) Year ended 31 December 2024**
## **Achievements and Performance (continued)**
Over the year we organised various fundraising events including a book and bake sale, a quiz night, a ceilidh and took part in the Kiltwalk. All proceeds went into general funds to support the work of the Church, with the added benefit of being enjoyable social activities. Other social events included a trip to Saltcoats, after Church lunches and a Christmas party. Advent and Lent were both times when we joined with our Cluster Churches (Scotstoun and Partick Victoria Park) for weekly reflection.
We have strengthened our links with our Cluster Churches, with whom we continued our Muddy Church events. There have been 30-50 people attending from families across all 3 parishes coming together to connect with God through outdoor activities.
Things this year have been steady with no changes to the elders or to the membership of the Church. Average attendance at various services/groups has either remained the same or increased. We have continued to support those in the Church to live out their faith, providing pastoral care for members and all those regularly attending groups. Our focus next year will be to build on what we have, encouraging everyone to get involved using their strengths.
## **Financial Review**
The principal source of income is donations which amounted to £48,734 (2023: £52,779) during the year. The financial outcome for the year has been a net cash outflow amounting to £8,527 (2023: net cash outflow of £10,104).
## **Risk Management**
The Trustees assess the risks of the charity regularly and have noted the main risks found were around continuing funding. These risks are being managed through regular communication with donors (the Church congregation) and ongoing monitoring of spend.
## **Reserves Policy**
The charity trustees have considered the reserves required and have taken into account their current and future liabilities. It is the Trustees’ policy to hold reserves of approximately three months expenditure including designated funds. At the year end the Church held unrestricted funds of £10,494 (2023: £12,268). The Trustees recognise that the balance held in unrestricted funds at the year end date represents slightly less than 3 months’ unrestricted expenditure, however expenditure is expected to fall in 2025 and so the Trustees are satisfied that the charity will return to holding reserves in excess of 3 months’ expenditure in the course of the next financial year.
The church also held £4,429 (2023: £11,182) of restricted funds which have been provided for the purposes specified in Note 2.
Page 2
## **Whiteinch Church of Scotland Trustees’ Report (cont.) Year ended 31 December 2024**
## **Structure, Governance and Management**
The congregation is a registered charity, number SC030362 and is administered in accordance with the terms of the Deed of Constitution (Unitary Form) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.
Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The Kirk Session which meets up to eight times a year is responsible for spiritual and financial affairs within the church.
## **Reference and Administrative Information**
**Charity Name:** Whiteinch Church of Scotland, Glasgow **Charity Registration Number:** SC030362 **Congregation Reference No:** 161041 **Contact Address:** 1/2, 11 Branklyn Court Glasgow G13 1GL
**Trustees**
## **Principal Office-bearers**
## **Independent Examiner**
Azets Audit Services TITANIUM 1 Kings Inch Pl Glasgow PA4 8WF
Page 3
## **Whiteinch Church of Scotland**
## **Trustees’ Report (cont.) Year ended 31 December 2024**
## **Reference and Administrative Information (cont.)**
## **Bankers**
Bank of Scotland plc PO Box 1000 BX2 1LB
## **Trustees’ Responsibilities in Relation to the Financial Statements**
The Trustees must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The Trustees 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) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2016. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf by:
Date 25[th] February 2025
Page 4
Whiteinch Church of Scotland
Independent Examiner's Report to the Trustees of Whiteinch Church of
Scotland
Year ended 31 December 2024
I report on the accounts of the charty for the year ended 31 December 2024 which are set out on pages 6 to
10.
Respectlve responsibilltles of trustees and examlnor
The charity's trustees are responsible for the preparatK)n of the accounts in accordance with the te$ of
the Charilies and Trustee Investrnent {Scotland) Act 2005 and the Charities Accounts (Scotland)
Regulations 2006 (as amended).
The charity trustees consider that the audit requirement of Regulation 10{11 Id) of the Accounts Regulations
does not apply. It is my responsibilrty to examine the accounts as required urKder section 4411) (c) of the Act
and to state whether particular matters have ccyne to my attention.
8asls of Ind8p8ndent examlner's statement
My examination is carried oul in accor¢Jance Regulation 11 of the Charities Accounts (Scotlandl
Regulalions 20061as amended). An eXaMinatn includes a review of the accounting records kept by the
charty and a comparison of the accounts presented wrth those records. It also includes consideration of
any unusual items or disclosures in the accounts, and seeks explanats'ons from the trustees concerning any
such matters. The yocedures undertaken do not provide all the evidence that would be required in an
audit. and consequently I do not express an audit opinion on the view given by the accounts.
Independent oxamlner's statement
In the course of my examination, no matter has come to my attention
which gives me reasonable cause to believe that in any material respect 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 (as amended). and
to prepare accounts which accord with the accounting records and comply Regulation 9 of the
2006 Accounts Regulations (as amended) have not been met. or
2. to which, in my opinion. attention slv)uld be drawn in order to enable a proper understanding of the
accounts to be reached.
Institute of Charted Accountants of Scolland
Azets Audit Services
Titanium 1
Kings Inch Pl
Glasgow
PA4 8WF
Date.. 25 February 2025
Page 5
## **Whiteinch Church of Scotland**
## **Receipts and Payments Account for the year ended 31 December 2024**
|**Notes**
**Receipts**
Donations and Legacies
Other Receipts
**Total receipts**
**Payments**
Charitable activities
Governance costs
**Total payments**
Transfers
**Excess of payments over receipts for**
**the year before transfers**
**Excess of payments over receipts**|**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Funds**
**Funds**
**Funds**
**2024**
£
£
£
£
45,181
3,553
-
48,734
14
-
-
14
45,195
3,553
-
**48,748**
50,998
4,537
-
55,535
1,740
-
-
1,740
52,738
4,537
-
**57,275**
(7,543)
(984)
-
**(8,527)**
5,769
(5,769)
-
-
(1,774)
(6,753)
-
**(8,527)**|**Total**
**2023**
£
52,779
40
**52,819**
61,309
1,614
**62,923**
**(10,104)**
-
**(10,104)**|
|---|---|---|
Page 6
Whiteinch Church of Scotland
Statoment of Balances as at 31 December 2024
Unrestricted Restricted Endowmenl
Funds
Funds
Funds
2024
Total
2023
Total
At l January 2024
12.268
11.182
23.450
33.554
Movèmant in yèar:
Excess of payments
over receipts
(1,7741
{6,753)
(8.527)
110,104)
At 31 December 2024
10,494
4.429
14,923
23,450
Assets
Gfft Aid Receivable
4.$46
4.$46
4.470
Liabilities
Creditors and accruals
(1.800)
(1.800)
(1.700)
2.746
2,746
2.770
The Account$ were approved by the trustees and are signed on their behalf by..
Page 7
**Whiteinch Church of Scotland**
**Notes to the accounts Year ended 31 December 2024**
## **1. Trustee remuneration and related party transactions**
The value of donations received from trustees in the year amounted to £10,670 (2023: £8,803). No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
There were no other related party transactions during the year.
## **2. Movement in funds**
|Restricted Funds
Encounter Fund
Glasgow Harbour Fund
Loaves and Fishes Fund
Giving for specified purposes fund
Launchpad Fund
Unrestricted Funds
General Fund
Total Funds|**At 1 Jan**
**Incoming**
**Outgoing**
**At 31 Dec**
**2024**
**Resources**
**Resources**
**Transfers**
**2024**
**£**
**£**
**£**
**£**
3,819
-
905
-
2,914
5,769
-
-
(5,769)
-
1,343
-
79
-
1,264
-
3,553
3,553
-
-
251
-
-
-
251
11,182
3,553
4,537
(5,769)
4,429
12,268
45,195
52,738
5,769
10,494
23,450
48,748
57,275
-
14,923|
|---|---|
## **Purposes of Restricted Funds**
**Encounter:** This fund is used to provide innovative youth activites.
**Glasgow Harbour Initiative:** This fund is to support mission work in the Harbour Development.
**Loaves and Fishes:** This fund is designed to ensure that money is available to respond to immediate needs within the local community.
**Giving for specified purposes:** This fund is used to accept and disburse monies received from members of the church who make donations for specified purposes.
**Launchpad:** This is a fund into which is put all monies given or collected for the SU camp.
## **Funds' transfers**
The Kirk Session agreed that the funds in the Glasgow Harbour restricted fund be released to the Main Account with no spending restrictions.
Page 8
## **Whiteinch Church of Scotland**
## **Notes to the accounts (cont.) Year ended 31 December 2024**
|**3. Analysis of Donations**
Donations
Tax recovered on Gift Aid donations
**4. Analysis of Payments**
**Charitable Activities**
Giving to Grow Contributions
Presbytery dues
Minister's travel & other expenses
Hire of premises
Manse council tax
Other property costs
Insurance
Outreach and hospitality
Training, publicity and resources
Administration
Giving for specified purposes
**Governance Costs**
Independent Examiner's fee|**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**2024**
£
£
£
36,870
3,553
40,423
8,311
-
8,311
45,181
3,553
48,734
33,331
-
33,331
2,804
-
2,804
335
335
718
-
718
2,414
-
2,414
663
-
663
872
-
872
148
-
148
1,351
-
1,351
8,362
984
9,346
-
3,553
3,553
50,998
4,537
55,535
1,740
-
1,740|**Total**
**2023**
£
42,339
10,440
52,779
31,861
1,040
300
3,574
2,360
552
583
1,050
1,739
10,064
8,186
61,309
1,614|
|---|---|---|
There were no locum payments included in Ministries & mission allocation payments (2023: £nil).
## **5. Minister's Stipend**
All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost 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 fifth and subsequent years) was £38,884.
Page 9Page 9
## **Whiteinch Church of Scotland**
## **Notes to the accounts (cont.) Year ended 31 December 2024**
|**6. Collections for Third Parties**
**Giving For Specified Purposes:**
Tear Fund
S&M Baxter
Compassion UK
Healing for the Heart
Peter Holloway
Baby & Child Gifts and Cards
Harvest Fundraiser Donation for Schools
Pulpit Supply
West Glasgow New Church
Weekend Away
New Team
GLADAN
Divine Healing|**Total**
**Total**
**2024**
**2023**
£
£
480
480
720
720
128
352
1,560
1,560
-
3,049
65
235
-
(20)
600
460
-
140
-
(350)
-
200
-
(40)
-
1,400
3,553
8,186|
|---|---|
Page 10