**WHITEINCH CHURCH OF SCOTLAND YEAR ENDED 31 DECEMBER 2025** **Congregation No: 161041 Scottish Charity No: SC030362** ## **Whiteinch Church of Scotland** ## **Trustees’ Report Year ended 31 December 2025** The trustees present their annual report and financial statements of the charity for the year ended 31 December 2025. 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 and evening life groups, a women’s group and a drop in group called Life Stories. 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. Our main objective is to be “In the community with a heart for the community, sharing Jesus” ## **Achievements and Performance** All groups and activities are focused on those living, working or studying within Whiteinch. We continue to work in partnership with other churches and Christian organisations. One of those 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 and a monthly kids church for young people to explore faith further. In 2026 we aim to make this a fortnightly gathering as the young people are keen to grow in their faith. In partnership with the Wheel Trust, we continued our work in the local primary and secondary schools running the Flourish Course. This led on to Connect in the City, a summer camp based in Whiteinch/Partick. Life Stories, our new midweek worshiping community, has been a space for those unchurched, or on the edges of the established church, to gather along with others who regularly attend Sunday worship. Some of those who attend are receiving support from CAP (Christians Against Poverty) and this has been a key place of connection. On Sunday 22[nd] June 2025 Whiteinch Church held our Stated Annual Meeting at the Summerfield Centre after our usual worship. We shared the finance report from 2024 and plans for 2025 and beyond. Page 1 ## **Whiteinch Church of Scotland** ## **Trustees’ Report (cont.) Year ended 31 December 2025** ## **Achievements and Performance (continued)** At the beginning of 2025 a difficult decision was made to reduce the administrator hours. This reflected the size of the congregation and the reduction in regular giving over the previous year. Thankfully, this adjustment has been within budget and we are able to retain the administrator on those reduced hours for the foreseeable future. The majority of our income in 2025 came from those connected to the church (and gift aid claimed on these donations) and although we have not organised any specific fundraisers, people continue to give what they can. Our focus for 2025 was to build on what we had, encouraging everyone to get involved using their strengths. This was achieved through a study of Nehemiah, regular life groups, individual conversations and running the SHAPE Course. This course is a 6-session course exploring our God-given gifts and building confidence in God’s call. By the end of 2025 the majority of the church had completed the course. We ended the year with a focus on prayer and worship with input from some visiting speakers. We have strengthened our links with our cluster churches, with whom we continued our Muddy Church events. They were well attended with a mixture of families from 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 and minor changes to the membership of the church. Average attendance at various services/groups has either remained the same or increased. We have continued to support everyone to live out their faith wherever God has placed them and provided pastoral care for members and regular attendees. We ended the year with a ‘Brunch at Bethlehem’ event, inviting the local community to share in our celebrations for Christmas. We look forward to running more events based around hospitality and celebration. Our focus next year will be studying the early church, through the book of Acts, becoming more visible in our community and encouraging believers to continue to live out their faith in a meaningful way. ## **Financial Review** The principal source of income is donations which amounted to £47,469 (2024: £48,734) during the year. The financial outcome for the year has been a net cash inflow amounting to £5,952 (2024: net cash outflow of £8,527). ## **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. Page 2 ## **Whiteinch Church of Scotland Trustees’ Report (cont.) Year ended 31 December 2025** ## **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 £17,868 (2024: £10,494). The Trustees recognise that the balance held in unrestricted funds at the year end date represents more than 3 months’ unrestricted expenditure. The church also held £3,008 (2024: £4,429) of restricted funds which have been provided for the purposes specified in Note 2. ## **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** Clare Young Allison Lockhart Neil Robertson Christine Turkington Kenneth Lockhart Jacqueline Matthew Aimee Corinne Ottroh Page 3 Whiteinch Church of Scotland Trustees, Report (cont.) Year ended 31 December 2025 Reference and Administrativè Inforniation (conL) Principal Office-bearers Minister= Rev. Laura Digan Session Clerk.. Clare Young Church Treasurer.. Jacqueline Christie Independent Examiner William Vèmall CA A2ets Audit Services TITANIUM 1 Kings Inch Pl Glasgow PA4 8WF Bankers Bank of Scotland plc PO Box 1000 BX21LB Trustees, Responsibilities in Relatlon to the Financlal Statements The Trustees must prepare financial statements which give sufficient detail to enable an appr8ciation 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 wth 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 ScotEand in 2016. They a￿ also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention andlor det8ction of fraud and other irregularities. Approved by the Truste8s and signed on their behatf by.. Clare Young {Sesslon Clerk) Date: Page 4 ## **Whiteinch Church of Scotland** ## **Independent Examiner’s Report to the Trustees of Whiteinch Church of Scotland Year ended 31 December 2025** I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 6 to 10. ## **Respective responsibilities of trustees and examiner** The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 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 responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures 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 examiner’s statement** In the course of my examination, no matter has come to my attention 1. 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 with Regulation 9 of the 2006 Accounts Regulations (as amended) have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. William Vernall CA Institute of Chartered Accountants of Scotland Azets Audit Services Titanium 1 Kings Inch Pl Glasgow PA4 8WF Date: 11/3/26 Page 5 Whiteinch Church of Scotland Receipts and Payments Account Year ended 31 December 2025 Unresiricied Resiricied Endowment Funds Funds Funds Toial 2025 Toial 2024 Noiès Receipts Donations and Legacies Other Receipts Toial r•c6lpis 43.792 3,677 47.469 48.734 14 48,748 43.792 3.677 47,469 Pa￿entS Charrtable acthvibes Govemance costs Toial paymenig 34.979 1.440 36.419 5,098 40.077 1.440 41.517 55.535 1,740 57,275 S,098 Excess of payments over r•c•ipis for thè ￿al beforè transfèrs 7.374 {1.421} 5,952 18,5271 Transfers Excess of pa￿ents over receipts 7.374 1.421 8.527 Page 6 Whiteinch Church of Scotland Statement of Balances Year ended 31 December 2025 Unreszri¢ted Rèstrl¢ted Funds Funds Endowment Funds 2025 Total 2024 Total Bank Balances At 1 January 2025 10,494 4,429 14,923 23.450 Movement in year- Excess of payments over recwpts 7,374 (1,421) 5.952 {8,527) At 31 December 2026 17,868 3.008 20,875 14.923 Assets Gfft Aid Receivab]e 8,313 8.313 4,546 Creditors and accnjals (1,600) 11,600) {1,800) 6,713 6,713 2.770 The Accounts were approved by the trustees and are signed on th￿"r behalf by" Clare Young Session Cle Jacqueline Christie Treasurer Dale: lQ_0S.L6 Page 7 ## **Whiteinch Church of Scotland** ## **Notes to the accounts Year ended 31 December 2025** |**Whiteinch Church of Scotland**
**Notes to the accounts**
**Year ended 31 December 2025**|**Whiteinch Church of Scotland**
**Notes to the accounts**
**Year ended 31 December 2025**|**Whiteinch Church of Scotland**
**Notes to the accounts**
**Year ended 31 December 2025**|**Whiteinch Church of Scotland**
**Notes to the accounts**
**Year ended 31 December 2025**|**Whiteinch Church of Scotland**
**Notes to the accounts**
**Year ended 31 December 2025**|||||| |---|---|---|---|---|---|---|---|---|---| |**1. Trustee remuneration and related party transactions**|||||||||| |The value of donations received from trustees in the year amounted to £8,059 (2024: £10,670).
No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into
bythe charityduringtheyear.|||||||||| ||||||||||| ||||||||||| ||||||||||| |There were no other relatedpartytransactions duringtheyear.|||||||||| ||||||||||| |**2. Movement in funds**|||||||||| ||||**At 1 Jan**|**Incoming**|**Outgoing**||**At 31 Dec**||| ||||**2025**|**Resources**|**Resources**|**Transfers**|**2025**||| ||||**£**|**£**|**£**||**£**||| ||||||||||| |Restricted Funds|||||||||| |Encounter Fund|||2,914|-|1,341|-|1,573||| |Loaves andFishesFund|||1,264|-|80|-|1,184||| |Givingforspecified purposesfund|||-|3,677|3,677|-|-||| |LaunchpadFund|||251|-|-|-|251||| ||||||||||| ||||4,429|3,677|5,098|-|3,008||| ||||||||||| |Unrestricted Funds|||||||||| |General Fund|||10,494|43,792|36,419|-|17,867||| ||||||||||| |Total Funds|||14,923|47,469|41,517|-|20,875||| ||||||||||| |**Purposes of Restricted Funds**|||||||||| |**Encounter:**Thisfundis usedto provideinnovative youthactivites.|||||||||| ||||||||||| |**Loaves and Fishes:**Thisfundis designed to ensure thatmoneyis available torespond toimmediate|||||||||| |needswithin thelocalcommunity.|||||||||| ||||||||||| |**Giving for specified purposes:**Thisfundis used to accept and disbursemoniesreceivedfrom|||||||||| |members of the church whomake donationsforspecified purposes.|||||||||| ||||||||||| |**Launchpad:**Thisis afundintowhich is put all monies givenorcollectedforthe SU camp.|||||||||| ||||||||||| |**Funds' transfers**|||||||||| |TheKirkSessionagreed that thefundsinthe Glasgow Harbour restrictedfund bereleased to|||||||||| |theMain Account with no spendingrestrictions.|||||||||| ||||||||||| Page 8 Whiteinch Church of Scotland Notes to the accounts (cont.) Year ended 31 December 2025 Unr•strict•d R•strict•d Funds Funds Total 2025 Total 2024 3. Analysls of DOna￿On$ tk)nations Tax recovered on Grft ANJ donatsc￿s 35,704 3.677 39,381 40,423 4. Analysis of Paym•nts Charitable Activities Giwng lo Grow conlnbuts.ons Pre$b￿ery dues Minislerfs Iravel 8 other expenses Hire of premises Manse council lax Other propety costs Insurance oUt￿a¢h and hospitality Training. publicity and resources Administration G￿ing for specthed purFrf)ses 22,968 655 309 375 2,595 426 556 22.968 655 33.331 2,804 335 718 2.414 663 872 148 1,351 9,346 375 2,595 426 556 2,009 4,903 2,009 6,324 1.421 Gov•rnanc• Costs Independent Examinerfs fee 1440 1440 1740 There were rKJ locum payments included in Ministries & mL8sion alloCat￿n payments12024'. £nil). 5. Minister's Siipend All Church of Scodand congregatsons contribute lo the Nat￿nal Stipend Fund which bears the cost of all ministers. stipends and employerfs contributions for national insurance, pension and housing and loan fund. Ministers. sty"pends are Pa￿ in accordan￿ wth the nats.onal stipend scale. %thich is related to years of service. For the year under review the minimum stipend vras £32.433 and Ihe maximum sb.pend lin fifth and subsequenl years) £39.856. Page 9 Whiteinch Church of Scotland Notes to the accounts (cont.) Year ended 31 December 2025 Total 2025 Total 2024 6. Collections foT Third Parties Giving For Spectfied Pufposes: Tear Fund S&M Baxier Compassion UK Healing for the Heart Baby & Chikl Gffts and Cards Pulprt Supply 480 720 480 720 128 1.730 147 600 65 600 Page 10