## **The Church of Scotland** # **Bearsden Baljaffray Parish Church** **Receipts and Payments Account Congregation Number: 181185 Charity Number: SC037739** **Year Ended 31 December 2025** 1 ## **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|| 2 **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. 3 ## **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 4 ## **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 5 ## **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: - to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and - to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations 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. **Signed:** John Struthers Name: John Struthers Address: 8 Alston Gardens Bearsden GLASGOW G61 4RZ Date 8th March 2026 6 ## **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**| |---|---| 7 ## **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 8 **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 9 |**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**| |---|---|---| 10 |**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| |---|---|---| 11 |**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**| |---|---| 12