Metropolltan Communlty Church in Glasgow Annual Report and Accounts For the Year Ended 31 March 2025 Scottish Charlty Number SC043529
Metropolitan Community Church in Glasgow Report and Accounts For the Year Ended 31 March 2025 Contents Page Trustees. Annual Report including Reference & Administrative Information Report of the Independent Examiner Receipts & Payments Account Statement of Balances Notes to the Accounts
Metropolitan Community Church in Glasgow Trustees, Annual Report For the Year Ended 31 March 2025 Th8 Trustees are pleased to present their report and the accounts for th8 year ended 31 March 2025. Reference & Admlnlstratlve Infomiatlon Prlncipal Address.. 111 Moss-side Road Glasgow G413TP Scottlsh Charity Number." SC043529 Trustees The following are serving as trustees at the date of this report: Jane Clarke Peter Johnson William Maybury David Bandelra Chairperson Secretary Treasurer Appointed 1 June 2025 The followlng also served as trustees during the financial year: Nathan Graham John Prentice Resigned 2 June 2024 Resigned 1 June 2025 Independent examlner.. Paul M Clelland CA Paul Cl8lland Accountancy 74 Norse Road Glasgow G14 9EF Structure, Governance and Management Metropolitan Community Church in Glasgow is an unincorporated charitable association. register8d as a Scottish charity with registration number SC043529. Its activities are governed by its constitution and regulated by the Office of the Scottish Charity Regulator (OSCR). Th8 charlty trustees are the members of the Church Committee, who are chosen from those members of the church who are considered to have the appropriate gifts and skills and commitment to contribute to the management affairs of the Church. Committee Members are appointed at the Annual Congregational Meeting and serve for a period of two years. after which they must seek re-election at the next Annual Congregational Meeting. The pastor, who Is also a member of the Committee. is elected by the congregation.
Metropolitan Community Church in Glasgow Trustees, Annual Report (contlnued) Objectives & Activities Th8 objects of Metropolitan Community Church in Glasgow are: The advancement of religion through the provision of Christlan fellowship, worship, witness and service; The advancement of education through the provision of training events and seminars and the promotion of a greater understanding of the lesbian, gay, bisexual and transgendered communities: The promotion of religious harmony through advancing the understanding between people of faith with respect to issues of sexuality and gender; The promotion of equality and diversity through fostering a greater understanding of the lesbian, gay, bisexual and Iransgendered community and people of faith within that community. The advancement of citizenship or community development through promoting the development of a lesbian, gay. bisexual and transgendered community of faith ' and The relief of those in need by reason of age, ill-health. disability, financial hardship, sexuality. gender identity or other disadvantage, through supporting the provision of programrnes designed to alleviate such suffering. The Church celebrates a weekly Worship Service on Sundays at 3pm. which is open to all. This is our main diet of Worship. however we also hold special services throughout the year recognising various Christian festivals and observances. For these special events we aim to work with other local Churches in an ecumenical capacty. Throughout the year we also organise mid-week opportunities for study, socialising and outreach. These include Bible studies. prayer meetlngs and discussion groups, as well as social occasions and community events such as conf8rences and the annual Pride celebration. Achlevements & Perforniance Once again we have seen an increase in the number of people accessing our services. We now average 30 people at Sunday worship representing made up of over 60 regular attenders. On some Sundays, New Scots (Refugees and asylum seekers) make up more than half our congregation. This has an impact on our finances as we seek to support them, and also on our ministry. Whilst we will always offer asylum seekers a safe place of worship and spiritual support and prayer, we have formalised a protocol for whom we can provide letters of support for the Home Offico. In summary we have to have known someone for at least three months and they have to have demonstrated their commitment to the church. We continue to support the work of Refuweegee by providing toiletries and snacks for their free °shop°. W8 also raised over £150 for their work and £180 for Mary's Meals. As the church continues to grow th8 CommSttee is looking at models of church size and the Impact of church growth on our services and our finances. We continue to engage in spiritual activism. this year including praying forand speaking to people outside the Franklin Graham event at the Hydro.
Metropolitan Community Church In Glasgow Trustees, Annual Report (contlnued) Financial Revlew (contlnued) D8tails of receipts and payments during the year aTr shown on pag8 6. Recelpts amounted to £13.237 (2024: £12,705), all of which was from donations. Payments were £15.005 (2024: £16.460). Durlng the year. tithe payments to the Universal Fellowshlp of Metropolitan Community Churches were made in respect of donations received in 2024. There were net payments of £1.768 durlng the year (2024.. net payments of £3,755). All recelpts and payments in the year related to the charity's unrestricted funds. Reseryes Policy The Trustees have rentlY reviewed the reserves pollcy. As a result, the financial reserves policy now states that the Charity should hold a minimum of £10,000 in unrestricted free reserves, enough to meet running costs for twelve months at present18vels of expenditure. At the end of the year, the charlty held £4,000 in a reserve fund. equivalent to around 3 months. regular expenditure. There was also £17.970 in the general fund and a further £976 held in designated funds for the purposes outlined in Note 2, all of which forms part of the unrestricted free reserves of the charity, which total £22,946. The trustees are satlsfied with the level of reserves held. Trustee Remuneration and Expenses Details of truste8 remuneration and expenses are provided in Note 4 to th8 accounts. Approved by th• Trustees and slgned on thelr behalf.. Jane Clarke Trustee l._. Date: Wllllam Maybury Trustee // Date:
Report of the Independent Examiner To the Trustees of Metropolltsn Community Church In Glasgow I report on the accounts of Metropolitan Community Church in Glasgow (the charity) for the year ended 31 March 2025, which are set out on pages 6 to 9. Respective responslbilltles of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the tsrms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees conslder that the audit requlrement of Regulation 10(1) (a) to (c) of the Accounts Re9ulatlons does not apply. It is my responsibility to examin8 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 examlnerfs statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examlnation includes a review of the accounting records kept by the charity and a comparison of the accounls presented with those records. It also includ8s consideration of any unusual ilems or disclosures in the accounts, and seeks explanations from the Irustees 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 examinerfs ststement 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, and to prepar8 accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met. or to which, in my opinion, attention should ba drawn in order to enable a proper understanding of the accounts to b8 reached. Signed: Date: LS Paul M Clelland CA Member of the Institute of Chartered Accountants of Scotland Paul Clelland Accountancy 74 Norse Road Glasgow G14 9EF
Metropolitan Community Church in Glasgow Receipts & Payments Account for the year ended 31 March 2025 Unrestrlcted Funds Restricted Total Funds Total Funds Funds 2025 2024 Recelpts Note Donations 13,071 166 13,237 12,705 Total Recelpts 13,071 166 13.237 12,705 Payments Payments relating to charitable activities.. Administration IT & communications Hardship Fund Donations to third parties Hospitality Music Outreach Tithe- MCC Subscription Rent Stipend Worship Miscellaneous Expens8S 37 109 37 109 681 40 170 95 260 360 2.459 1.560 9,132 44 1.659 166 166 141 457 372 1,297 1.700 10,372 354 457 372 1,297 1,700 10,372 354 Total Payments 14,839 166 15,005 16,460 Net receipts in year (1,768) (1,768) (3,755) Transfers to l (from) funds Surplus for the year Balance brought fOard Balance carried foNiard (1.768) 24.714 (1,768) 24,714 (3,755) 28,469 22,946 22.946 24,714
Metropolitan Community Church in Glasgow Statement of Balances as at 31 March 2025 Unrestrlcted Funds Restrlcted Total Funds Total Funds Funds 2025 2024 Cash funds Opening bank & cash balances (Deficit) I surplus for the year Closing bank & cash balances Note 24,714 1,768 22.946 24.714 1.768 22,946 28,469 3,755 24.714 Llabllltles Accwed expenditure Fund General 1.900 1,600 Total liabilities 1,900 1,600 Approved by the trustees and signed on their b8half: Date: // £026 Name: Trustee
Metropolitan Community Church in Glasgow Year Ended 31 March 2025 Notes to the Accounts 1. Accounting Pollcles Basis of Accounting These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charitles Accounts (Scotland) Regulations 2006 (as amended). Nature and purpose of funds Unrestricted funds are those that may be used at the discretlon of the trustees in furtherance of the objects of the charity. The trustees maintain a slngle unrestricted fund for the daY-tdaY running of the charity. Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purpose8. 2. Movements In funds Balance at 1.4.24 Balance at 31.3.25 Receipts Payments Transfers Unr85tricted Funds Demand fund (general fund) Tithe fund Project fund Third party donations Reserve fund Total unrestrlctad funds 20,082 13,071 (14,839) (344) 344 17,970 344 632 632 168 (166) 4.000 24.714 4,000 22,946 13,237 15,005 Total funds 24,714 13,237 15.005 22.946 Notes on funds: The Demand fund Is the chariws general fund and Is the default receipts and payments account through whlch day-to-day financial transactions occur. The Tith8 fund represents funds set aside by the trustees to meet payments related to meetlng the chariws financial obligalions to UFMCC (Universal Fellowship of Metropolilan Community Churches), with whom we are affiliated. The contributions for 2024 were paid over during the year. The balance held in the fund at the year end represents the tithe contributions in respect of January to March 2025. The Resetve fund represents funds set aside by the trustees which are avallable to Increase or create budgets during the financial year. The Third party donations fund records collections taken on behalf of other charities and then passed on to those charities. The Project fund represents funds set aside by the trustees to meet payments related to community events and other projects of the charlty.
Metropolitan Community Church in Glasgow Notes to the Accounts (continued) 3. Donatlons Unrestrlcted Restrictod Total Funds Total Fund8 Funds Funds 2025 2024 Church collectlons standlng orders Donations Collections for third parties Total donations 1.579 10.492 1.000 1,579 10,492 1,000 166 13,237 461 12,074 166 166 170 12,705 13.071 4. Trustee Remuneration and Expenses Jane Clarke (Trustee and chairperson) received a stiP8nd of £10.372 (2024: £9.132) for her servlces as pastor. as allowed under the constitution and with the authority of the church Committee. No expenses were paid to any trustees during the year (2024: expenses of £817 were met in respect of 2 trustees attending a conference on behalf of the church). No other remuneration or expenses were paid to any other trustees during the curr8nt or previous years.