2024-12-31-accounts

NEWLANDS SOUTH CHURCH OF SCOTLAND Trustees, Report and Financial Statements for the year ended 31 December 2024 Congregation Number: 160977 Scottish Charity: Number SC000042

NEWLANDS SOUTH CHURCH OF SCOTLAND Reference and Administrative Infomiation: Charity Registered Name.. Newlands Sjulh Church d SLotsnd. Glasgow Charity Registration Number. SC000042 Congregation Reference Numter.. 16C077 Contad Address: 37 Riverside Ro*J Newlands Glasgow G43 2EG Trusteès: As #t 5 M4rch, 2025 Who served be￿￿n 1 Januo 2024 and 1 March 202S, but are no l¢nger In offl¢•: Principal Offic0-b￿r￿s. Minister. S&$8ion Cl•rk. Church Treasur￿. Fabr1¢ CDnvener Vacancy Independent Examiner: Bankers . Vir9in Money 21 Kilmarnock Road Gksgow G41 3V4V Church of Scotland Investors Trust 121 Gg)rge Street Edinburgh EH2 4YN

NEWLANDS SOUTH CHURCH OF SCOTLAND Trustse3' Report for the year ended 31 December 2024 The Truees P￿sent the annual report and ￿UmIS for Newlands South chu￿ of Scouand (the Charity) for ihe year ended 310ecember 21r24 1. StruGture, Governance and Management Governing DoGument Since 1 January 2019. the Congregation ol Newlands Styjth chU￿h has teen governed atxording to the temis of the Unitary Constitution of the Church of S￿lland. Recruitment and Appolntmont of Trustees embers OS the Kirk Session are eldefs of the Church of Scoland" chc6en from mernbers of the ngregat￿n who have apF￿pri3te abilibes and skills and are Charity Tnjstees. Oryanisational Structure The Minister, as Moderator. -hairs rreetings of the lfjth Session. wlich meets regularfy for n￿￿1 business alld at other times as required and for training PUTposes. The￿ are 11 separate Committees. These CDir..mitiees would normally report b the Kirk sessi￿ on a quarterty basis, or eadier sf necessary. Ea¢h Ccfflmittee has a Convener. The Committees comprise the following aspects of church life, namely Finance, Fabri, Worship. Pasbral Care, Christon Education: Chri&ian Aid, Safeguarding, Sociavcommunty Educaty'on and Stewardship, BrKlgetcn Link. Metyea Liaison Grcup and Administraton. Some of the committees have rot met regularty durng the ojrrenl prolocted vw2n¢y and inttrkd to reyiew the committee Structu￿ on tre apwintnEnl of a new minBter. 2. Objectives and Activities The Church of Scotland is Trinitarian in d¢xtrine. Reformed in IraditDn and Presb5tsrian in polity. 11 exisls to glorify God and to work f￿ the advanCeM￿t of Chrisfs Kj'ngdom throughout the y￿rI￿. As a national Church. rt &knowledges a disknnclNe call and duty to bring the ordinan￿$ ol re1￿J￿ri to the Feople in every parish of Scolland through a territorial mir¥sty. It c(bopera￿S with other Churthes in various e¢umonral bodies in Scottand and bgyond. Newlands South Churth, Glasgow INSC} is a congregab.on of tht thurch of scO￿and situated on the south-side of the city in a ￿$￿I￿n￿'al area. During 2024, ¢h¥nges were made to the Fyesbytery Mission Ilans Ycr Cluster 4E and 4F resuibng h wie. suspenson of the Han$ ftsf a short time. Changes were then made to the Plans of Clusters , results'ng in Merrylea Parish ChJrch and Orchardhin Parish Church forning a Linkng in èaNy 2025 wrth the permEsi)n of the Presby1ery ol G&sgow and the Farth Acttr)n Plan Leadership Team {FAPLT). This Gh&tge ha5 left NSC somewial S￿elined. as the Gongregattsn with which NSC planned to unle, a¥ per orig1r￿1 klan, i.e Merrylea Parish Church. is n¢)w linked Vrfith a￿)ther congregation. Th- Kirk ses￿On of NSC, in ccnjundion wth a￿1 tsllowng advice from. our Intèrim Moderator. thought long and hard o¥erthis srtuetion and after wide ranging dis¢ussions, reached the following conclusion, which we feel is the best way foThYard for the o)ngregation ol NSC, al pre$gnt.

We suggested to the Presbytary M5ssion Plan Smpl•mèntation Ccynmrtioè IPMPICI that. NSC b8 alh)w8d to continue as a functioning, vitrKant, ¢ongrngation and be allowed to Call a minisle., wrth 0.5 MinL8ty Allocation based on reviewabl8 tenure. We re3lis¢(l that ￿ would need to purcla59 a whd9 new manso Idespf(e haYin9 only a h811 minister) end we have tre lund¥ to do so. We would ondeavour lo purchaso a fuel eff￿￿nI, sJstainat4e, modern building wh'ch we afford to m&nlain to the hb3hest standard with the minimum of ¢osis. We may a150 be in Ihe poyrf(k)n lo Bu9n￿nI ministry by employing staff to as81St the mtiiister in hialher dutie3. GoiNJ foThY•r(I we also See oursdves a8 an acb.ve member of the Parish Grouping (LangshJelSh8w18nds TrintylNewlaftds Soulh formed but nevercon3tibJtedl and as a cornmitt memberofany futurè Tèam Ministry in th8o￿a. To dats we have had rKJ official athnowWgem8tt of or rep￿ to ￿Jr So￿tK)ft sent to PMPIC In October 2Q24. In common ￿th many church85 through0￿ Glasgow, our fflemb&rship not in¢reasing. How8￿r, the CongregatSon81 Roll of NSC has remained reasonabty steady slnce 2020, dfjsptte the lack of an aclve mlnlstsr. role ol the church within the comrThJnity has abo chan9ed over the years, this change has also teen eXa￿rt>aIed slnce, and ty. Covid. We. as g Kwk Session and o)n9walJn rewnise thi5 slluatlon and arè encouraged by the posslblllty d bglrvj granled Fermi55ir)n to ¢all a new minister, even on pan.tyrne tya$16. Trtls mlnlster must pas5Dnale about, and altath great importsnG8 Lo, Ihe church's maln functLon and mlsslon In tho 2151 century. Wg fefl that in this fashion, we, as a congre9atiw, will then be able lo ￿spor￿1 rnor8 Xtivety to ne￿5 ofour Congregabon and the hxal communily a￿5 be ab18 to attract more members to the church. Th1$ wlll kn tum, result in the congregalion and the community valuing the church. We hope that our actkns, l)oth In the past and e5￿CiallY those of future will fulfil and meet a communlty need and enable the ¢hur¢h to be seen not solely as an excluslve place of worship bul more cruckqlly as an Induslve communlty f8soLtrce where all wlll bo made V•tkome. Thi8 request, W succwsftd. will provide the Newlands area of Glasgow Trmth ￿ ongoing, upgraded, enhanced, and rnuch needed ￿Mmun￿ resou￿8. It wll be a practral oxarnple L Christian lailh in

cb'on. It will re-establlsh the church as the hub ol the wmrnunity, k¢al poople, groups and

organi¥elion¥ ¢8n come together anil develop Christpn faith, vA)rtINvhile and rol￿ant initialNeS and projects, which can improve th¢ live8 and wellbeing of indNJua16, the church, and thè communlty. 3. Achlevements and Performance Worshlp tlm•.. Sunday mornln8 10'.30am. Joln us on any Sunday In thls beautiful, sacred spacè. Come as you are. AJI are welcome. Mlnlster: Vacant. sick leave since eary 2Q20. emitted his charge in December 2022 but had been on long-term Congrfrgatlonal Roll: at 31 December 2024.. 329 No. of Actlv• Eld•rn: 40 Bulldlngs". We Tecanty knstructed independerrt stru(ural and devdopmentsl valuats)n surveys of our church t￿IldingS in order lo h8ve inde￿ndent. reliable professional awssments.

Our manse was sold in Seplemter 2023. The net free Pr￿d5 of sale have been credite(I to the Consolidated Fabric Fund in the name of the congregation of Nevlands South. The title deeds of the NSC buildings are in the name of loc*1 trustees on behalf of the Congregation. In August 2021 and December 2022, the churth buildings suffered waler damage The churcn's insurers met the full substantial reinstatement costs involved (les5 a very small excess). During the reinstatement wod(s, and benefitb.ng from eConom￿S of seale while tradesmen were on the premises, we were able to pgrade a numlxr of facilities. Our buikSing is fvlly accessible. ￿ ramps and disabled toilets. Church Organisations: Children's Club & Creche (Sunday schl￿1) Sound Team {Secondary School pupils) Choir 29th Scouts affiliated lo NSC. 59th Guides affiliated to NSC. 141st Guides & Rangers Table Tennis club Ladies Badminton dub Mixed Badminton club Pop-ln club Last Wednesday Group The Gang ShcAv- Scouts arml GU￿e. (Weekty on a SUr￿aY aftemryjn from August to November) Charitsble Oryanlsatlon8 uslng our hall5: AA130+ years) DiSab￿d Scouts lonty venue in Scotlandl Glasgow the Caring Cty {4 days per weekl RAF Association Friendship Cafe Untversity of the Third Age Home Stsrt (for weakly Stsff D8velOpm￿tI Communty Oryani￿tionS uslng our h•lls: Friends of Newlands Park Manston House Gardens Owners Asswation Lan9side Gate Owners Assocrab"on Affillat•d local schooEs: The Nursery and Primary Department of Glasgow Academy. use our church for services and special events, led by our Interim Moderators. The P8rent Teacher Associab"on of the school also use our halls.

Small l<>cal businesses who uso our halls Twooktylmonthly: AM therapy Boxing Braidholm Play Group Bump and Baby Folks Music Proie¢t Krav Maaa MY Productions Music Bus Pilates, Megan Armil Rugby Tots Sweaty Marnas The Mindfulness ColleclNe The Sen50ry Se$5ions The Work Room IDan¢el Sarah Rushbrooke Florist Various small TV prc%Jucth?n companies Vicky Heart Throbs Yoga. Lucie Potter Yoga Souls, Scotland We also provide studio space for a kxal sculptor which ties in with the Church of Scotknd's Inittative to support local artists and groups. Governmontal agen¢ies use our Hall8 for. Local and national elections Local consultstion meetings {recenty for extensvjn of local cyck lanes) Charities supported throughout 2024 thrnugh Retlring Offerings and other givlngs: SE Glasgow Foodbank Imonthty food donations) The Shoebox Appeal (annually. over 80 shoeboxes filled in 2024) "Glasgow, the Caring City "Erskine (Remembrance SurKlay) 'A&heimer SGolland L&lging House MiSs￿n (Harvest and Watchnight Servts and other $peryfic appeals) Home Start Church House, Bridgeton ' Eath of these charthes re￿IVed a minimum of £1.000 Communlty Events We have participated in Glasgow Doofs OFen Oay overy year since 2018 and wer& voted 8est Newcomer in 2018. Dufing this yearfs event hekl on 21 September, we had over 250 visitors over our threshold. Sunday, 22 September wa$ our Harvest Thanksgiving Service and t*y merging both events the sanctuary and vestibule were greaty enhanced by floral decorations provided by our flower Comm￿￿e, for both our visitors and members. We incorporated Msual dispLays, thildren's workshops. musical intedudes, featuring brass, strin95 and harp music and also provided a tea-room. Our local Guide pack assisted in the tea-room and wtth the children's wothshops. Members of the congr8gats.on were the guides for the event. Our harvest grfts were donated to the Lodging House MiSs￿n.

And finalty. what our groups think ab)ut Newlands South Church .1 ivc proactivé caring .safe friendly.,., ijniiii. caring safe cai.ing safe ,,accessible 4. Flnancial Review In¢omo: Total unrestn.cted inc#)me, before legacies. decreased by 7%, £9.433. 12023 .' 6%. £7,616). While Congregational Giving overall decreased by 1.14%. £1,199, this was the result of the decreases in tsx recovery and regular givin9. This is a very drffe￿nt pattem to movements in 2023 when overall giving increased by 3%. Congregational Giving 2024 2023 Ch3n Chan TOTAL Re ular Donations Tax Recove 103.784 82.027 7,647 14,110 -1,199 -3.709 -1% 104.983 85,736 2.490 16,757 2.661 6.285 -2.60C 3% 5.157 -2.647 207% -51% -6Yg Hall Rental income increased to £33,646 in 2024 {2023.' £27,095). Interest receipts also increased to £6,69912023.. £1,511}. These increases continued the upward trend in both areas in recent years, and were most welcome. There is no doubt that the recent expendrture ¢)n upgrading our fa¢ilib'es ts having a p0s￿Ve impact on our hall rental income. We are experiencing high ￿elS of demand for our knl¢bes especially during dayts'me hours which were prevtously very quieL We received £21,000 in Legacy Income which logetherwth the £100,000 receNed in 2023 is being put to good use in maintaining and improving our faUl￿"eS.

Expondlturn: Our unrestricted exFenditure increased by 45% to £172,405. 12023". £118.658) Our maintenance experKlrture in the proV￿LIs 2 years was curtailed ty the ongoing work to repair the major issues experienced in 2022 (main drain damage) and 2023 Iburst header tank du￿ng major 'freeze'l . As the insurers eompleled the repair work we tts)k the opportunity to address a number of oulstsnding repair$ at the more cost effective rates offered by our insurels contractors while they were on- The followlng repalrs and uFgrades were carT*d out during the year. Conversion Equippsng of Fkt for storageladdrbonal offtt space Church Corridor Decoration, Heating & L￿hting Upgrades Church Entrance Roof Repairs Flat Roof Lead Repairs Wi-fi Upgrade lo improve connedlvity throughout our building. followng purchase of Digital Giving Terminals, and to meet hall user expectation8 Independent. professional Building Survey. to support future d￿lS￿n regarding our propety 10,619 11,716 5,100 2,640 4.768 5.400 TOTAL £ 40,243 In addition lo this unrestricted expenditure from our ￿acY funds. we also undertook number ol propety Improvements from rgstrict¢d fvrKl$ rai8thI to address these issues.. Oamp Proof Course & Gents Toilets Up3rade Orain CEearing & Basement CorrKlor Repairs 17,191 TOTAL £ 82,998 Our Central Costs and the costs of Ministry increased ty 5.33%, to £63.51812023. -30 /0, £60,299}. These cos15 are slgnificanty lower than would othemse be incurred due lo our long tem ministry vacancy and the previou8 8bserhce through ill h•oth of our ministgr. The sale of tho manso in 2023 has 4180 reduced our fabric outgoing8 to maintsin that propety. Energy consumption remalns a challenge. The use of our halls has inevitabty led lo an increased demand for hèaling especially dunng the coldei months of the year, and our caretakers aclivety monltor the use of our healing system. Itls, however. difficult to fulty compare the increase in costs lo our increased use of the halls as our heabng providw has yet to finallse and submil theif gas bill for the period Octobgr 2023 to April 2024. Our new supplier from Apfil. 2024 has provKled regular tslls and these have been paid promptty. We also spent £2,914 on our IT system$ and equipment12023.' £1.9761 .In add￿0￿ to Ihe regular payments for 8y7tems, we replaced our aging PC and upgraded our printer. Ov6rvlow: Overall our finances are robusL The funds generated from the sale of our manse. £748,039. are hekl in the central Consolidat¢¢J Fabri¢ Fund In our name. These funds generated, net of ¢harges, £32.929 in interest during 2024. Once the Presbytery Plan for our duster is finalised. we inten¢J. If appropriate. to purchase a modem. fuel elficienl property. In addition to these ¢•pital funds, folknv￿ng our n8t outgoing5 of £29,861 during the year, we endpJJ 2024 with local funds of £164,661 12023.. £194,522).

1. Reserves Policy The level of reserves is revTrw￿ annualty Ythen the budgetfor the rExi montrts is considered an¢J approved by the Session. policy Df the Charty. insofar as is possit4e, is to maintain sufficient reserves for fabric purposes, to cover known rtems of Maintenan￿ an¢J a further sum as a contingency lor unexpe¢ted items. In additicn, the Chanty seeks to maintain a re5eNe to enable the continued running of its actwities in Ihe event of a decline in incoming ￿SourceS or an vnexpected increase in expend¢'ture. The SessionlFin8nc& Committ* reV￿￿S the po?11￿n as required and makes ￿a. adjustrnents to reserwes are Considèred appYopTiate in the circumstances.
2. Statement of Trustees. Responsibilltles The Trustees must prepare finanaal statements. vthith give suffictent detail to enable an appreaa1￿n of Ihe transactions of the Chur¢h during the fnarycial year. The Members of the Trustees are responsiblè for keeping proper accounting records. which, on r4uesL must re17￿ the financial pts5ition of the Church al Ihal time. This must be done to ensure Ihal the financol statenents compty wth the Charibes and T￿￿te8 Investment (Scotlandl Act 2005, the Charthes Accounts Iscodandl Re9ulations 21)]6 las amended) and the Regulab'or6 Anent c￿gr￿allOnal Finan￿ approv￿ by tIE General Assembly of the Church cl Scotland in 2016. They are also responsible'ior safeguarding the assets of Ihe Church and musi tske reasonable steps for prevention anthordetecticffi of fraud and othei irrogularits'es. Approved ty the Trustees at a m*ting hebj on 5 March 2025 and Sig￿ on thglr beha

NEWLANDS SOUTH CHURCH OF SCOTLAND Independent Examlnerfs Report to the Trustees of Newlands South Church of Scotland I report c￿ the accounts of the charity for the year wded 31 December 21Y24 Wh￿ are set out on pag85 11 to Respective responslbilities of trustees and examiner The chari￿5 trustees ¥r¢ r&sponsible for the tsreparaton of the accourits in aeeordance with tha t8rms ol th& Charities and Trustee Investment fscotsndl Act 2005 ("The Acfl and the Chant"ts Actt)unts {Scolandl Re9ulations 201X {as amended). The charity trustees ccn8iJer tst the audit ro]urement of RegUlat￿n 1011}Idl of the Accounts Reguktion8 do not apply. It is my responsibilty to examine the 8co)unts as required under section 44{11(cl of the Act aThJ to State whethèr particular matters have come to my att￿tion. Basis of independent examinerfs 5tstsment y examination is carried out in aw)rdan￿ wtth Règulatitin 11 of the Chartbes Accounts IS0)tlandl Regulations 2006 (as amended). ex3mination includes a review of the ar￿Unting r￿ordS kept by the charity and a eomparison of the 8ccwnts presant￿ wrth those reccds. It also includes consideration of any unusual ff£emg or disclosures in the accounts and wks èxplanatK)ng ftom the trustees concerning any such matters. The procÉdures Ltndertakon do not pro¥￿e 811 the evidence that would be r8]uired in an audi:, consquenly I do not exwess an audit Opini￿ on the view given by the accourts. Independent examinef s ststement In the t￿rse of my examinion ￿ matter has comè to my attÈntion: 1. wh￿h give¥ me rea80￿ble cause to ixlieve Ihal, in any m8terio1 ￿sPec[ the reqUI￿ents.. to keep accounting records in acix)rdarKe wlh Secticn 44{1 }la) of the 2005 Aca and R￿u￿tion 4 of the 2006 AcGounting Regulab"orts {as ameThJedl. and to prepare accounts which accord wi(h the a￿nting record$ and compty with Re9ulab'on 9 of the 2006 Aetrx)unn9 R8oulstior la$ amended) have not ￿en met, or 2. to which. in my opinion. attention should be drawn Ki order tr) ena)le a proper understanding of the accounts to be reached. Chartered Accountsnt 601 Kilmarnock Road Gla3gow G43 2TH Date.. 6 March 2025 io

NEWLANDS SOUTH CHURCH OF SCOTLAND Receipts and Paym•nts A¢Gount Year Ended 31 December, 2024 Unrfrstrlctal Restrictgd Funds Fund8 2024 2024 Total T*)tsl Not• 2024 2023 R•e•lpts: Donations Legac￿6 Rental ol Premlses Bank & Deposlt Interest Other Income TOTAL RECEIPT8 103.784 21.000 33.646 6,699 675 104,459 21,000 33,646 6,838 106,033 100,000 27,095 1,005 26,640 261,373 139 165,129 14 165, Paym&nl8: Charitable ActivilKgS Bullding Devdopment FLmd Building Fabrts Fund SessDn B•n0voknnl Fund TOTAL PAYMENTS 172,40S 172.405 4.SOO 18.488 411 195,804 118,658 100 7,213 1,241 127,212 4,500 18.488 411 23.399 172.405 ExGM• gf P•ym•nt• ov•r R•￿IPts Stai•m￿t of Balances as at 31 Dec•mber 2024 Unr••trkt•d R••trlet•d Fund• Fund• 2024 Totsl Tol•l N¢)t• 2024 2023 88nk and Dep)sf( Balance t￿ught 189,703 24,819 194,522 00,381 Excèsa of Payntnts over R•celpts (7.2761 122,58S) 129,8611 134,161 Bank and DeF¢sit Bal•nGe Cerried forw•rd 194 522 The Trustees approved the accounts on 5 March 2025. For and .)n bèialf CK the Tru>lees li

NEWLANDS SOUTH CHURCH OF SCOTLAND Notes to the Accounts 1. Basis of Accounting Thgs9 accounts have ken prepared on the Receipts & Payments basis in a¢xordance with the Charities & Trustee Investment Iscottandl Act 2005, the Charibes Accosjnts {s￿lar￿? Regulations 20C6 las amendedl and the Regulations anenl Congregational Financ£ approved by the General Assembty of the Church of Scoltan(J in 2012. Change of basis of Accounting In 2023 the financial statements were prepared on an Accruals Basis The financial statements, bas8 was changed as the Charity's gross annual income exceeded £250,000 for the financial year and the Change was necessary to comply with The Charities Accounts {Scotland) Regulations 2006 (as amended). For 2024 the finanrjal statements have retumed to ￿Ing prepared on the Receipts & Payments basis because the gross annual income is less than £250,000. The comparative figures have been re-stated in these financial statements. A reconciliation of Total Funds at 31 December. 2023, as p￿vIouslY reported, to Total Funds as restated is as follows: 2023 Unrestrfcted Restricted TOTAL FUNDS As previously reported, at 31 Dècember Prior Year Adjustments: Consolidated Fabri¢ Fund Debtors C￿dItorS As re-statsd, at 31 December 187,003 698,054 (748,039) (24,0991 6,799 169.703 74,804 24,819 2. Movement in Funds Incomlng Outgolng 014•n-24 Resources R¢sources Asat 31-De¢-24 Trnnsfgrn Rostrlcted funds Building Development S8ssion Benevolent Fabric Projects 4,560 2,351 17,908 24.819 650 164 4,500 411 18,488 23,399 (580) 130 2,104 580 814 2.234 Unrestricted funds General Fund Legacy Fund Designated Funds.. Anniversary Fund Ladies Badminton Club Pop In Club Tea & Coffee 16,078 51,947 136.334 23.137 131.105 40,243 21,307 34,841 100,000 158 316 1,204 169,703 4,498 270 195 695 165,129 104,498 80 312 1,389 162,427 348 199 510 172,405 TOTAL FUNDS 194.522 165,943 195,804 164,661 12

Purpose of Funds: Restrictsd Funds Building Development FurKI This fund is held to collect grants armd donations received for any building projects and to account for the associated expenditure. This fund is held to support the needs of members of the ongregation and the parish. This fund is held to account for essential designated and approved fabric projects within the church buildings. Session Benevolent Fund Fabric Projects Fund Unrestrictsd Funds General Fund This fund accounts for all of the day to day activities of Newlands South Church. This fund is held to receive all unrestricted legacies donated in favour of Nevlands South Church and for the Trustees to use these funds for any purpose deemed to be in the best interest of Newlands South Church. This fund is held to receive unrestricted legacies where the donor has indicated a Prefe￿nCe. but not a limitation, for the funds to be used for non regular expenditure. This fund is held to collect donations from members. These funds are used to meel any costs incurred and any other expendÈture deemed to be in the best interest of Newlands South Church. This fund is held to collect donations from members. These funds are used to meet costs incurTed and any other expenditure deemed to be in the best interest of Newlands South Church. This fund is held to collect donalions re￿Ned lowards hospitalty Costs. and to meel the costs in￿rred. The eX￿sS funds Can be used for any other expenditure deemed to be in the best inte￿1 of Newlands South Church. Legacy Fund Designated - Anntversary Fund Designated - Ladies Badminton Club Fund Designated- Pop In Club Fund Designated - Tea & Coffee Fund 3. Donations and Legacies UnTe¥tri¢t¢d Re¥trl¢ted 2024 2024 Totsl 2024 Total 2023 WFO Gift Aid Ordinary Offerings Totsl Off8rings Tax recovered on Gtft Aid Donations TOTAL DONATIONS 2,466 69.875 9,686 82,027 14,110 7,647 103,784 2,466 70.550 9,686 82.702 14,110 7,647 104,459 2,815 73,962 9,610 86,387 16,907 2,739 106,033 675 675 675 Legacles 21.000 21.000 100,000 13

1. Analysis of Payments Unr08trfthd Restrlct 2024 2024 Total 2024 Total 2023 Giving to Grow Presbylery Dues Ministerfs Trave1 Vacancy Cover Pulpit Supply Council Tax & Water Rat8S Salaries Fabric Repairs & Mainlenanr* Energy Insurance Printing & SlatiorEry Posiage & Telephone Organ & Music Cleaning & Hygiene 50,460 6,538 14 2,264 4,242 50,460 6,538 14 2.264 4,242 50,362 3,363 6,249 325 23.384 50,925 13,879 8.053 1,788 710 393 3,533 2.914 23,384 50,925 13,879 8.053 1,788 710 399 3,533 2,914 3,302 4,500 18,488 411 195,804 22,4D5 6,312 9,040 9,311 1,6S6 777 310 I,￿0 Sundries Building Development FLnd Fabric Project5 Fund Session Benevolent Fund TOTAL EXPENSES 5.898 100 7,213 1.241 127,212 4,500 18.488 411 23,399 172.4CO
2. Trustee Rornunoration and Ralated Payments The Mini8teffs p￿1 was vacant lor th￿ whcle of 2024 and no expense payments were rnade tD our Interi Mcderators during the year. ￿eVed £5.15012023 £5,150) for playing the or9an at Church se￿1(￿. No other trustee ieGe ved any remuierati?n or reimbdrsement of eX￿nseS durin9 the year.
3. Ministe￿8 Stipend All Ghurch of S¢olland congregats.ons contn"t)ule to the Nalional stspend Fund. wklch bears the costs of 811 Mini51ers' Stipends and employers contribuiions for nan.ona Trrtsura￿e. pension and housing and loan fund. Ministers. stipends are pad in ac(Drdance wth the naional stipend scale. is related to years of sèrviea. For the year under rtsvlew the minimum Stipend was £31.642 and Ihe maximum stiperKI (in the fifth and subsequent years) was £38,884.
4. Funds held by The Church of Scotland Investors Trust The Church ol Scotland Investors Trust held the fc41owing Depost Funds on behalf of the congregatton.. These b81ancès are included in the Bank an¢ Deposit Balance 2024 2023 Unrestricted: General Purposes Designated - Anniversary Fund Re$trlct8d: Se55￿j￿ Benevolent Fund Total 41,159 104,498 41,159 1CIJ,OCiI 2.807 148.464 2.687 143,826 14

Other Assets and Liabilities The Church and Halls are vested in the names ol the I￿1 trustees and their sL￿CeSs01$ on tehalf of the Congregation. It is understood that the combined cost of conslnjcbon of the original Hall in 1899 and main Church Building in 1902 was approximately £13.000 DU￿ng 2022 Ihe Charity Trustees obtained an independent professional desktop rebuilding cost review of the Church Buildings and Halls for insurance purposes. This followed a full professional insurance valuation obtained by the Trustees in 2019. The d￿lared reinstatement value in the 2022 desktop report is in the sum of £14,447,000 exclusive of VAT. The Church Buildings and Halls are insured on a reinstatement basis in the sum of £18.715.355 As al 31 Deeember 2024 there wa$ outstsnding lax due on Gift receNed of £1,223 {2023.' £2,569) an¢J Hall Rentsl Payments of £1,831 12023. £1.530) There were outstanding payments of £8,160 at the year-end. {2023'. £6.799}. There were no outstsnding t¢an$ as at 31 December 2024. (2023.. £0}. 9. Collections for Third Parties The Stewardship & Proje¢i$ Committee K8 ￿SpOnSible for all of the congregation's fvndrai&ng for othets. The committee has rts own bank account and prepares financial 5tstements annually. These Statements are independentty examined. 2024 2023 Opening Balance Total Amount Collected Total Amount Disbursed Closing Balance 2,276 5,459 5,190 1.371 5,880 4,975 2,276 Amount Disbursed.. Glasgow, The Caring Cty Erskine Alzhoimer Scotlad Home Start ChurGh House. Bridgeton Lodging House Mission Red Cross Horatio's Garden 29th Glasgow Scout Group 1.150 1,050 1.000 900 670 420 1,150 515 6C(I 1.470 700 540 4,975 5,190 15