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 Tru*ees 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 ￿$￿I￿n￿'al area.
During 2024, ¢h¥nges were made to the Fyesbytery Mission Ilans Yc*r Cluster 4E and 4F resuibng h wie.
suspenson of the Han$ 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)n9wal*Jn 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 indN*Jua16, 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).

5. 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.
6. 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 recc*ds. 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 examin*ion ￿ 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)un*n9 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

4. 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
5. 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.
6. 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.
7. 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