2025-12-31-accounts

The Church of Scotland

Bearsden Baljaffray Parish Church

Receipts and Payments Account Congregation Number: 181185 Charity Number: SC037739

Year Ended 31 December 2025

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TRUSTEES ANNUAL REPORT

Year ended 31 December 2025

Reference and Administrative Information

Charity Name

Bearsden Baljaffray Parish Church

Charity Registration Number

SC037739

Congregation Reference Number 181185

Contact Address

Grampian Way, Bearsden, GLASGOW G61 4RN

Principal Office-Bearers

Minister

Alan McKay (from 10 October 2025)

Session Clerk

Moira May

Church Treasurer (Joint)

Jane Glen & Sheila Reid

Independent Examiner

John Struthers

Bankers

Bank of Scotland plc, 2 Station Road, Milngavie, GLASGOW G62 8AB

Trustees

Forename	Surname	Date of Ordination	Date of Resignation
Pamela	Graham	2021
Katie	Hart	2021	2025
David	Linley	1970 / 1993
Ian	Loney	2024
Linda	Martin	2024
Moira	May	1983
Alan	McBride	1988
Allan	Scott	1993

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Trustees’ Annual Report Year ended 31 December 2025

Introduction

Bearsden Baljaffray Parish Church is situated off Grampian Way in Baljaffray on the north side of Bearsden. The Church is part of the Clyde Presbytery within the Church of Scotland. The parish includes all the homes within the Baljaffray and Bonnaughton areas of Bearsden. There are approximately 1,450 homes in our parish which are mostly privately owned.

History and Background

In the 1970s, with the rapid growth of Bearsden in the Baljaffray area, the then Bearsden North Parish Church erected a small hall on a piece of ground adjacent to Baljaffray Primary School. This gave the Church of Scotland a presence in the new area and very quickly it became apparent that this small hall was insufficient for the needs of the growing community. Accordingly, a Church Centre was built in 1993, and regular Sunday morning worship began to take place. This building also became too small and as a result additional hall space was added. The growing congregation at Baljaffray was then given permission from the Presbytery of Dumbarton to have its own independent status as a Church of Scotland.

On 27 August 2006, Bearsden Baljaffray Parish Church came into being as an independent congregation of the Church of Scotland within the bounds of the Presbytery of Dumbarton, which later became the Clyde Presbytery.

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 in Scotland through a territorial ministry. It cooperates with other Churches in various ecumenical bodies in Scotland and beyond.

Baljaffray’s Vision Statement

The church’s vision statement is “We aim to be a friendly, welcoming Church where people of all ages can take part in worship, prayer, and fellowship as they grow together in faith; to be known as a caring Church, reaching out to and serving the community encouraging others to join us in hearing God's Word and having a living relationship with Jesus Christ.”

This statement has been adopted by the Kirk Session (and therefore the trustees of the charity) as the vision which we will have going forward into the future. It is intended that this statement will shape the way we develop as a Church. It shows the value that we place on both our worship and on having a very active engagement with our community.

Structure, Governance and Management

The Church is administered in accordance with the Terms of the Deed of Constitution (Unitary Form) which states that together the members of the Kirk Session are the charity Trustees. The Kirk Session meets frequently throughout the year. Full minutes are taken of these meetings, so that careful records are maintained of important decisions. These minutes are in turn submitted to Clyde Presbytery which has a role in the oversight of the Church and its affairs.

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Trustees’ Annual Report (continued)

Structure, Governance and Management (continued)

Trustee Elders serve on the Kirk Session for an unlimited time. New members are added to the Kirk Session when and if the need arises e.g. if a current member resigns. Those Elders not currently serving on the Kirk Session as Trustees retain an important spiritual role in the life of the congregation and many of them continue to use their gifts and energy in other roles. One advantage of this way of working is that there is an increasing awareness of governance responsibilities and roles within the congregation.

Teams associated with Finance and Property (including Health & Safety) are given substantial delegated authority within remits determined by the Kirk Session. These teams operate in a climate of trust in which they report to the Kirk Session on a regular basis so that proper oversight can be maintained. In addition, we also have teams associated with Pastoral Care and Discipleship which also work with the Kirk Session in the same way. We hope that this new emphasis on teams working in a culture of trust with appropriate oversight from the Kirk Session will play an important part in releasing the potential of volunteers working in the church and the community.

The congregation has a Safeguarding Officer who ensures that the policies and procedures of the Church of Scotland are adhered to when members of the congregation are engaging with young people and vulnerable adults. There are other important compliance matters regarding Food Hygiene and Data Protection. As a congregation we aim to follow best practice in these matters.

Recruitment and Appointment of Trustees

Should there be a need to add any new Trustees, members of Session will discuss any possible candidates, who will then be approached to see if they wish to serve.

Review of Calendar Year 2025

Having been given permission by Presbytery to call a minister on a 5-year reviewable tenure, we elected a Nominating Committee of 9 people from our congregation. We were delighted to host the Ordination and Induction of Alan McKay to be our minister on 10 October 2025.

During the vacancy, with the help of our Interim Moderator Rev Dr Alan Hamilton, we maintained our weekly worship and the ongoing work of our congregation. Worship was conducted by guests from Open Doors, Tearfund, Prison Chaplaincy, Clyde Presbytery and by members of our congregation.

In April we hosted the 4Front Theatre company to perform The Miracle Maker. The local Primary School attended in the afternoon with tickets being sold for the evening performance. The feedback was excellent and worth the extra effort.

Our Guild and Girls’ Brigade Company continue to do well.

Our annual Strawberry Tea for invited seniors was held in June with children from the local primary school providing entertainment.

A Fundraising Team was set up, and we are now registered on line for easyfundraising. This will give us a small irregular income at no cost to members. We held a Christmas Afternoon Tea and sold raffle tickets for three Christmas Hampers. Both events raised funds for the church.

We hosted a Fun Christmas event for the community in December telling the Christmas Story in and around our church with drama, Christingles, crafts and food.

We look forward to new innovations in the coming year.

Moira May Session Clerk

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Trustees’ Annual Report (continued)

Statement of Trustees Responsibilities

The members of the Kirk Session 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 the Kirk Session 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 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. 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.

Financial Review

These accounts are prepared in accordance with Financial Reporting Standard 102 (FRS 102) on the Receipts and Payments basis.

For the year we are showing an excess of receipts over payments of £18,471.

In the year we were able to increase our giving by £6,720 due to the continuing response to last year’s Joyful Giving Challenge.

We rented out our manse until 18 February 2025 and received income of £10,204 in this period.

This year we contributed £44,324 to the Giving to Grow scheme, as we now have a full-time minister this will increase to £58,039 in 2026.

At 31 December 2023 we had a credit balance on our electricity account of £2,139 which was received in the year distorting the comparative figures.

Reserves Policy

It is the policy of the Trustees to hold reserves of approximately six months expenditure. At the year end the Church had unrestricted cash in the General Fund of £77,591 which is considered an appropriate level for this purpose. In addition to this we held £5,094 in Restricted Funds, and £10,335 as Designated Funds.

Approved by the Trustees and signed on their behalf.

Moira May

Moira May Session Clerk

Date: 25th February 2026

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Independent Examiner's Report

I report on the accounts of the charity for the year ended 31st December 2025 which are set out on Pages 7 to 12.

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.

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

An examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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:

2. to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or

4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed:

John Struthers

Name: John Struthers Address: 8 Alston Gardens Bearsden GLASGOW G61 4RZ Date 8th March 2026

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Bearsden Baljaffray Parish Church Receipts and Payments Account Year ended 31 December 2025

UnrestrictedRestricted Endowment Funds Funds Funds 2025 2025 2025 Note £ £ £ Receipts Donations 3 81,978 Legacies 0 Activities for Generating Funds 0 Bank & Deposit Interest 1,613 Investment Income 0 83,591 0 0 Rental of Church Premises 29,892 Rental of Manse 10,204 Solar Feed-In Tariff Income 2,369 Sale of Assets 0 Sale of Investments 0 Grants 2,500 Special Fund Raising 10,000 From Charitable Activities 5,194 5,726 60,159 5,726 0 Total Receipts 143,750 5,726 0 Payments 4 Costs of Generating Funds Charitable Activities 127,713 3,292 Governance Costs Total Payments 127,713 3,292 0 16,037 2,434 0 Transfers 16,037 2,434 0 Excess/(Deficit) of Receipts over Payments for the year before transfers Excess/(Deficit) of Receipts over Payments for the year

Total Total 2025 2024 £ £ 81,978 72,449 0 0 0 0 1,613 339 0 0 83,591 72,788 29,892 24,433 10,204 2,493 2,369 3,703 0 0 0 0 2,500 7,645 10,000 10,354 10,920 7,814 65,885 56,442 149,476 129,230 0 0 131,005 113,946 0 0 131,005 113,946 18,471 15,284 0 0 18,471 15,284

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Bearsden Baljaffray Parish Church Statement of Balances At 31 December 2025

UnrestrictedRestricted Endowment Funds Funds Funds £ £ £ Bank & Deposit Balances Dec 2024 General & Development Fund 41,573 1,377 Church of Scotland Investors Trust 30,316 0 Restricted Funds Separate Accounts 0 1,283 71,889 2,660 0 Movement in Year Excess /(Deficit) 16,037 2,434 Bank & Deposit Balances Dec 2025 General & Development Fund 56,260 1,377 Church of Scotland Investors Trust 31,666 0 Restricted Funds Separate Accounts 0 3,717 87,926 5,094 0 Investments at Market Value Assets HMRC Refund Liabilities Manse Council Tax & Water Rates Gas ` AV/PA System

Total Total 2025 2024 £ £ 42,950 57,611 30,316 0 1,283 1,654 74,549 59,265 18,471 15,284 57,637 42,950 31,666 30,316 3,717 1,283 93,020 74,549 0 0 3,100 2,899 1,002 0 554 773 0 13,258 1,556 14,031

The accounts were approved by the Kirk Session on 25th February 2026

For and on behalf of the Kirk Session and Financial Board

Session Clerk Moira May Treasurer Jane Glen

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Bearsden Baljaffray Parish Church Notes to the Accounts

1. Trustee Remuneration and Related Party Transactions

During the year three Trustees received reimbursed expenses of £1,353. (Minister's travel £568) The Council Tax for the Manse whilst occupied by the Minister was £1,002.

No remuneration was paid to a charity trustee or person connected to them in the year.

2. Movements in Funds Unrestricted Funds General Fund Designated Funds Fabric Fund Tea & Coffee Fund Parent & Toddler Fair Trade Restricted Funds Church Funds Benevolent Fund Sunday School Projects Total Funds (Main Bank Account) Restricted Funds Church Organisations Flower Fund The Guild Total Funds(Separate Bank Accounts) Total Funds(All Bank Accounts)	At 1 Jan 2025 £ 41,733 24,260 2,629 3,256 11 30,156 1,293 84 1,377 73,266 99 1,184 1,283 74,549	Receipts £ 130,315 12,500 935 13,435 0 143,750 620 5,106 5,726 149,476	Payments £ 107,567 18,938 1,208 20,146 0 127,713 490 2,802 3,292 131,005	At 31 Dec Transfers 2025 £ £ 13,110 77,591 (13,110) 4,712 2,356 3,256 11 (13,110) 10,335 1,293 84 0 1,377 0 89,303 229 3,488 0 3,717 0 93,020

Purposes of Designated Funds

Tea & Coffee Fund Fabric Fund Parent & Toddler Fund

From social events, to be used within the next year. Funds set aside for future fabric expenditure. Funds set aside to be used in the next 1-2 years.

Purposes of Restricted Funds

Church Organisations Benevolent Fund

For the sole use of that organisation, generally used in the year. Used for donations at Minister's discretion

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3. Analysis of Receipts Unrestricted Restricted Funds Funds 2025 2025 £ £ Regular Gift Aid Donations 62,300 Tax Recovered on Gift Aid Donations 13,917 Ordinary Offerings (Open Plate) 3,561 Bank and Deposit Interest 1,613 From Congregational Organisations 2,200 83,591 0 Rental of Church Premises 29,892 Manse Rental Income 10,204 Grants 2,500 Solar Feed-In Tariff Income 2,369 Special Fund Raising 10,000 54,965 0 Charitable Activities Weddings & Funerals 0 General Income 4,329 Holiday Club Receipts 0 Tea & Coffee 865 Benevolent Fund 0 Fabric Fund Income 0 Legacies 0 Parent & Toddler Group 0 The Guild 0 5,106 Flower Fund 0 620 5,194 5,726 TOTAL RECEIPTS 143,750 5,726	Endowment Funds 2025 £ 0 0 0 0	Total Total 2025 2024 £ £ 62,300 55,580 13,917 11,607 3,561 4,512 1,613 339 2,200 750 83,591 72,788 29,892 24,433 10,204 2,493 2,500 7,645 2,369 3,703 10,000 10,354 54,965 48,628 0 400 4,329 2,607 0 243 865 44 0 0 0 0 0 0 0 0 5,106 4,025 620 495 10,920 7,814 149,476 129,230

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4. Analysis of Payments Unrestricted Restricted Funds Funds 2025 2025 Costs of Generating Funds £ £ Offering envelopes 0 Charitable Activities Giving to Grow Contribution 44,324 Pulpit Supply 62 Repairs - Church 1,089 Upkeep of Grounds 370 Admin Officer Salary 10,339 Contract Cleaning 9,994 Other Expenses 5,130 Council Tax - Manse 0 Equipment Maintenance 744 Annual Donations 1,614 Insurance 2,726 Gas 5,026 Electricity (1,577) Building Improvements - Church 5,880 Building Improvements - Manse 18,420 Church Solar Panels 744 Manse Solar Panels 1,758 CCLI 1,420 Assistant Church Officer Salary 390 Telephone & Internet Costs 716 Presbytery Dues 848 Employer's Pension Contribution 754 Stationery, Printing & Postage 234 Minister’s Travel Expenses 568 Minister's Relocation Expenses 2,405 Bible & Sunday School Expenses 456 Minor Upkeep - Manse 0 The Guild 0 2,802 Flower Fund 0 490 114,434 3,292	Endowment Funds 2025 £ 0	Total Total 2025 2024 £ £ 0 0 44,324 39,696 62 100 1,089 6,779 370 2,813 10,339 10,177 9,994 9,816 5,130 4,459 0 0 744 911 1,614 1,859 2,726 2,285 5,026 4,500 (1,577) 480 5,880 0 18,420 4,090 744 0 1,758 0 1,420 1,380 390 500 716 1,365 848 848 754 738 234 467 568 561 2,405 0 456 406 0 1,715 2,802 4,412 490 479 117,726 100,836

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4. Analysis of Payments (continued) Unrestricted Restricted Funds Funds Costs of generating funds 2025 2025 £ £ Governance costs Independent Examiner’s Fees 0 Other payments Purchase of Assets (VA/PA) 13,279 Purchase of Investments 0 13,279 0 TOTAL PAYMENTS 127,713 3,292	Endowment Funds 2025 £ 0 0	Total Total 2025 2024 £ £ 0 0 13,279 13,110 0 0 13,279 13,110 131,005 113,946

5. Minister’s Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs 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 £32,433 and the maximum stipend (in the fifth and subsequent years of service) was £39,856

6. Collections for Third Parties

ollections for Third Parties Tearfund Glasgow City Mission Let Your Light Shine	2025 2024 £ £ 577 420 0 1,240 0 100 577 1,760

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