The Church of

Barlanark Greyfriars Parish Church

RECEIPTS AND PAYMENTS ACCOUNTS

Congrregation No: 160*97

Scottish Charity No: SC025730 Receipts and Payments

The trustees present the annual report and accounts for Greyfriars Parish Church for the year ended 31 December 2018.

Reference and Administrative Information

Charity Name: Barlanark Greyfriars Parish Church of Scotland,

CharityRegistrationNumber: SC025730

Congregation Reference No: 160897

Contact Address:

Trustees The trustees who served during the year were as follows: Kirk Session

William Waddell

All of the elders are also members of the Congregational Board Congre gationol Board (elected members)

Principal Olfice-bearers Minister: (left post Nov 2019) Interim Moderator: (appointed Nov 2019) Session Clerk: Clerk to the Board: Joint Treasurers:

Independent Examiners

Bankers Clydesdale Bank plc, Main Street, Glasgow, G32 7NS Structure, Governance and Management

Governing Document The Church is administered in accordance with the terms of the Model Deed of Constitution.

Recruitment and Appointment of Trustees Members of the Kirk Session and the Congregational Board 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 Congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting.

Organisational Structure The Congregational Board is chaired by the Minister and meets almost every month meeting 10 times this year. Certain responsibilities are delegated to the Finance Committee, Property Committee and Youth Management Committee (oversee the youth project) as appropriate. The Kirk Session which meets the same number of times a year as the board and is responsible for spiritual affairs of the church.

0bjectives and Activities The Church of Scotland is Trinitarian in doctrine, reformed in tradition and Presbyterian in polity. It exists to glorifr God and to work for the advancement of Christ's Kingdom throughout the world. As a national Churclu 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.

The undemoted activitiel are pafricular to our parish I One service of worship on Sundays at 1lam, with a monthly service aimed at families. 2 Sunday School meet on Sundays at 11 am 3 Youth Activities, Boys Brigade; Cub Scouts; Girls Brigade; Youth Club; Pipe Band. 4 GYP (Greyfriars Youth Project), structured youth project, which is led by our full-time youth worker, and provides a mix of formal and informal activities to the young people of our community.

5 Guild meet weekly on a Tuesday evening. 6 Community Activities; - Occasional Cafe which is non-profit making. One branch of Alcoholics Anonymous meets weekly, without cost and makes a small contribution towards heating costs at irregular intervals. Achievements and Performance

The minister, left his post in November 2A19. However, prior to this we continued with a good variety of worship holding a Tenebrae service, Christingle service and monthly family services. The Tenebrae Service is shared with Parish Church. It is held altematively at Barlanark Greyfriars and Easterhouse,

Our Youth worker held monthly worship sessions which were a more informal type of worship aimed at families on a monthly basis with a guest speaker attending all of which were under the supervision of the minister.

Sunday worship is attended faithfuUy by a loyal group of parishioners. The minister allows members of the congregation to take part in the Order of Service; e.g. the Bible readings. Our youth worker, Jonny Morrin, usually takes charge of the children's address and prayer. There is a regular Sunday School.

We are using both CH4 and Mission Praise for our hymns. Like the scripture readings, the words of the hymns are projected onto our screen. Hymn books are also handed out to members attending at the door, if they prefer to use the books. Our organist is using both the organ and piano for accompanying the congregation. The minister takes care to include both old and new hymns for the service.

The Youth worker continues to attend and take lead on school assemblies, and visit individual classes at our local primary school to share stories from the Bible with the children. He is also part of an inter-denominational team of Chaplains at Bannerman High School, where they regularly host assemblies.

Our youth worker had a very busy prografilme this year. This included a summer holiday club for young people, called "The Big Top". On Friday evenings, Jonny hosted our local community ooRock outreach to young people, with our Solid" youth club. He is assisted by a hard-working team of volunteers. We have seen some new leaders going through selection and approval from the Kirk Session which is great as these are young people who have previously attended the clubs as members. In the month of May took a group of 40 young people on an adventure weekend to Lendrickmuir, there was a mix of worship and outdoor challenges for the young people which was a highlight of the year for many of them.

During the festive season in December, our youth worker and his team hosted a wide variety of outreach-events at the church; e.g.a Sunday evening worship event, with refreshments, as well as ooRock Christmas parties for both groups at Solid".

During the summer Greyfriars Growers gardening club continued although the harvest was not as good as the previous year due to the weather. That's said they still able to decorate the church for our Harvest service with fresh veg which was shared with the congregation.

The ladies of the Guild continue to meet weekly and share in the fellowship of our Lord through prayer and songs as well as being entertained by various guest speakers. The members continue to support the church both financially and helping at church fayres and providing catering at events when asked. The informal Caf6 is attended by the young people from a local special needs school who join in fellowship and leam important life skills such as handling money and being able to place food orders etc. Financial Review The accounts show that payments for the year exceeded receipts by just over f5k. The church has maintained its monthly contribution towards the Ministries and Missions Contribution of f350, that said we remain with arrears of a total of f,32k. This is a reduction based on last year however this is due to a recalculation of contributions due to our vacancy. A huge thank you also goes out to Glasgow Presbytery who have again in 2019 had given the congregation a discount of f6k in the Ministries and Missions Contribution.

This has been a very difficult year financially for the church with oru reserves almost running out and our annual ineome continuing to reduce. The congregational board took the decision to surrender and withdraw all funds from a deposit firnd being held by Church of Scotland which returned just under f5k. In addition, a gift day was held with letters going to all congregation members advising of the financial situation and the great news is this raised the sum of f4k. A huge thankyou to all who contributed.

Our regular giving by the congregation has increase slightly on 2018 by flk which is testament to the congregation increasing their giving. The numbers of people attending church on a Sunday has been gradually reducing throughout the year.

With all of this said the congregation has worked very hard in their efforts to support the community and have fund raised f200 for charities out with the church.

Reserves Policy The Unrestricted Funds represent the free reserves of the Church. In total, they amounted to f5k at the end of the year which represents approximately 2 months overspend on operational costs which is below the level the Trustees would like to achieve. The trustees would like this to be at 4 months of ordinary expenditure to maintain cash flow.

The church also held f,9k of restricted funds, which is mainly set aside for fabric expenses which is our highest out going. The current value of the investnents held by the endowment fund was f24k. We also have a deposit fund held by Church of Scotland which has f8k specific for fabric. Statement of Trustees' Responsibilities The members of the Kirk Session / Congregational Board 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 / Congregational Board 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 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,

Session Clerk ufafaau 4 Signed .... Date

Barlanark Greyfriars Parish Church sc025730

Independent Examiner's Report to the Trustees of Barlanark Greyfriars Parish Church

I report on the accounts of the charity for the year ended 3 1 Decemb er 2Al9 which are set out onpages6to 11.

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(l) (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 I I 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 iterns or disclosures in the accounts and seeks explanations from the trustees concerning afly 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: o to keep accounting records in accordance \Mith Section 44(l) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and o 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.

Name: Signature: Address: Date: tf xlxo Barlanark Greyfriars Parish Receipts and Payments Account for the year ended 31 December 2019

Unrestricled Reslricted Endowment Funds Funds Funds Tolal Total 2019 2019 2019 2019 2018 T { t I ! Note

Receipts Donations 21,797 5,529 27,326 26,455 Legacies Activities for Generating Funds 4,252 418 4,671 6,502 Bank & Deposit interest 21 2t Investment income 741 741 l+t Gift day 4,250 4,254 Rental of premises 1,180 l,l g0 1,221 Grants Receipt from General Trustees 5,000 5,000 909 Special Donation for Stipend Manse Repairs - Other Receipts 496 496 szls

31,996 11,688 43,684 36,352 Assets and investments Sale of fixed assets Sale of investments

Total Receipts 37,996 I1,688 43,684 36,352

Payments Costs of generating funds 4 168 168 164 Charitable activities 4 39,734 9,1 85 48,919 45,750 Governance costs 4

39,902 9,185 49,087 45,913 Assets and investments

Total Payments 39,902 9,1 85 49,087 45,913

Excess of Receipts over Payments for the year before Transfers (7,906) 2,504 (5,403) (9,561)

Transfers 6,1 l3 (6,1 l3) 0-

Excess of Receipts over Payments for the year (1,794\ (3,609) (5,403) (9,561) Barlanark Greyfriars Parish Statement of Balances At 31 December 2019

Unrestrlcted Restricted Endowment Funds Fands Funds Total Total 2019 2019 2019 2019 2018 I e t t t

Bank & Deposit Balances

Bank & deposit balances brought forward 6,830 12,652 19,482 24,184 lnvestment account 4,841 Movement in year:

Excess of Receipts over Payments for the year (1,794) (3,609) (5,403) (9,561)

Bank & deposit balances carried forward 5,036 9,043 14,479 19,464

Investments at market value (cost - fl3,629) 24,328 24,328 21,451

Assets Gift Aid Receivable

Liabilities Ministries & Mission 32,894 32,894 39,194 Locum

:v:: Y:L 39,194

The accounts were approved by the Kirk Session and Congregational Board on 14th March 2019

For and on behalf of the Kirk Session and Congregational Board

Session Clerk

Treasurer Barlanark Greyfriars Parish Notes forming part of the Accounts for the year ended 31 December 2019

1. Basis of Accounting

These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & 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 :rr2012.

2. Movements in Funds AT AT I Jan Receipts Payments Transters 3l Dec 2019 2AI9 2019 2019 2019 f {t et Unrcsfiictedfunds Desigrrated Fabric Fund 9,953 (19,g65) g,gl2 100 Club 811 811 Community Cafd +,0i1 750 - (4,822) Social Fund 84e - (84e) General Fund 6,830 29,586 (29,510) 1,972 9,77',1

10,902 41,949 (48,375) 6,1 13 10,588

Restricted funds Benevolent 1,550 4t8 ,,ru-* Manse (3,292) (712) 4,004 Organ (88) t7 7t Grounds 223 t,rr: 1,523 Environment Services donation 4,959 (4,859) Special Donation 5,329 (5,328) Grant

8,580 1,735 ('112) (6,1 l3) 3,491

Endowmentfunds McDonald Sisters Memorial Fund

Total Funds 19,482 43,684 (49,087) 14,079

Purpose ofFunds MeDonald Sisters Memorial Fund - an expendable endowment fund, the income from which is credited to the Fabric Fund. Other funds are used in line with their name Barlanark Greyfriars Parish Notes forming part of the Accounts for the year ended 31 December 2019 Unrestricted Re*riaed Endowment Funds Funds Funds Totul Total 2019 2019 2019 2019 2018 I t I t I 3. Analysis of Donations WFO Scheme (non Gift Aid) 5,905.73 5,905.73 4,626 Gift Aid Donations 5,507.55 5,507.55 4,323 Tax Recovered on Gift Aid Donations 1,256.5A 1,256.50 1,156 Ordinary Offerings (Open Plate) 2,402.68 2,402.68 3,783 Other Offerings, Donations etc 6,724.29 s,528.80 12,253.09 12,566

21,797 5,529 27,326 26,455

4. Analysis of Payments Costs of Generating Funds Offering Envelopes 168 168 t64

168 168 t64

Charitable Activities Ministries & Mission Contribution 4,100.00 4,100.00 3,600.00 Presbytery Dues 645.00 645.00 707.00 Minister's Expenses 4,614.07 4,614.07 4,454.31 Council Tax 2,508.81 2,508.81 2,714.55 Pulpit Supply 727.50 727.50 1,312.40 Other Salary Costs 5,358.00 5,358.00 5,256.75 Fabric Repairs & Maintenance 6,827,16 8,974.61 t5,801.77 6,529.95 Heat and Light 9,415.00 9,415.00 I 1,930.69 lnsurance 2,723.99 2,723.99 2,670.29 Manse Expenses 711.96 7tt.96 94.79 Church Office Expenses 1,339.34 1,339.34 1,747.77 Special Projects 4,054.00 Other expenses 763.6r 210.00 973.61 677.00

39,734 9,1 85 48,919 45,750

Governance Costs Independent Examiner's Fee

Assets and investments Purchase of fixed assets Purchase of investments

Total :?::: 9,185 jv: :i:=

10 Barlanark Greyfriars Parish Notes forming part of the Accounts for the year ended 31 December 2019

J. Trustee Remuneration and Related Party Transactions Durrng the year in review the Minister received f7 ,122 in expenses, there was no payments made to any of the other trustees or parties related to them.

6. Minister's Stipend All Church of Scotland congregations conffibute to tlre 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 f,27,585 and the maximum stipend (in the fifth and subsequent years) f33,899. Our youth workers salary is paid directly by Church of Scotland.

1. Investments Market Ma*et Yalue al Cain/(loss) Vqlue at I Jan on il Dec 2019 Purchases Disposals Revaluation 2019 t t tt{ Endowment Funds McDonald Sisters Memorial Fund 21,451 2,877 24,328

21,451 2,977 24,328

All funds are invested in the Church of Scotland lnvestors Trust Growth Fund

8. Collections for Third Parties 2At9 2018 t { Marie Curie 100 City Mission 100 Earl Haig Fund 100 150

200 250

L7 Barlanark Greyfriars Parish Church Appendix

FUNDS I{ELD ON BEHALF OT TTTE CONGREGATION BY TITtr CHURCH OF SCOTLAND GENERAL TRUSTEES

2019 2OIE c t

REYENU&AQCOUNT (Consolodated Ffbric Bund) Credit Balance at 31 December 9,208 10,162

L2