Cambuslang Parish Church of Scotland
Receipts and Payments Accounts
Year ended 31 December 2024
Congregation No: 160845
Charity No: SC000061

Cambuslang Parish Church of Scotland
Reference and Administrative Information
Charity name..
CambuslanE Parish Church of Scotland
Charity Registration Number-
SCOOl)061
Congregational Ref Number 160845
Contact Address-
1-2 Arnott Way
Cambuslan8 G72 7JQ
Trustees
Prlnclpal Office Bearers
M ini5tei=
Vacant
Session Clerk:
Church Treasurer..
Independent Examiner
Bankers
Royal Bank of Scotland
88 Main Street
Rutherglen
Glasgow G73 2JA
Page I

Cambuslang Parish Church of Scotland
Trustees. Annual Report
Year ended 31 December 2024
The Trustees are pleased to present their report and accounts for the year ended 31 December 2024.
Structure, Governance and Management
Governing Document
The congregation is a registered charity, number SCO¢MJ61 and is administered in accordance with the terms of the
Deed of Constitution Iunitary Forml and is subject to the Acts and Regulations of the General Assembly of the
Church of Scotland.
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity trustees. The Kirk Session member5 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.
Organisational Structure
The Kirk Session, which normally meets 9 times a year, 15 responsible for spiritual affairs within the church. Certain
financial and fabric responsibilities are delegated to the Finance Committee and the Fabric Committee as
appropriate.
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 Chrisvs Kingdom throughout the world. As a national Church, it
acknowledge5 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 othef Churches in various ecumenical bodies in Scotland and
beyond.
The Church meets every Sunday for morning worship. There is also a regular midweek service. We have a formal
Parish Grouping with Flemington Hallside Parish Church and participate in shared activities, and shared worship at
other times of the year. Cambuslang Parish Church provides pastoral care services for people within the parish area.
The Church has Sunday Groups and a number of uniformed organisations (Boys. and Girls, Brigade etcl for young
people. The Church also has a Bible Study Group and many of the congregation participate in community based
events and projects.
The Church also serves the needs of the community by allowing the use of its halls to many non-church
orEanisations, such as Alcoholics Anonymous. Girl Guides. Scouts. Meet and Two Veg, and Cambuslang & Rutherglen
Voluntary Care Club.
We have an informal agreement within our'cluster, consisting of Burnside Blairbeth. Ruthergien Stonelaw,
Flemington Hallside and Cambuslang Parish Churches. Working towards sharing resources and outreach
within our parishes.
Page 2

Cambuslang Parish Church of Scotland
Trustees. Annual Report
Year ended 31 December 2024
Achievements and Performance
In 2024 the Ministry Team of Cambu51ang Parish Church comprised Of￿1nister (until 7, May
20241,
as continued his 6ppoirntrnent a5 interim moderator and the
vas appoinled locum from MBrch 2024 and continues in this position. As a congregation we
continue to be supported by the Church of Scotland Ministries Council in the employment of the Deacon.
We are very grateful for the continuity
as brought
Jesponsibilities include pastoral care
and leading worship. She a150 h35 respon5ihilily for children's work.. our Sunday Club Iled bi,
numbers are stable.
We are being supported during vacancy and previousty durin￿absence by the
Easterhouse Parish Church, who continue5 to act as our Interim Moderator.
ed the Session with much
wisdom, as well as being involved in the life of the congregation. During the year we held an Elders Tea which helped
to idcntify areas of concem and requiring development for our congregation and plan with the support of
and others to work through these outcomes to better prepare our church. congregation and eldership
for the processes involved in finding a suitable minister to lead our congregation forward.
minister of
continues as Session Clerk. In addition. we continue to benefit from the servi￿5 of
as our volunteer church secretary, who is in the office one day a week.
The Church employs a Caretaker,
A,hose salary is to met by income generated by our halls.
We a150 employ a clcli n.. r,
for both the Arnott I'¥',iy Building and the Kirkhill Halls. We employ
an organist.
wlio also leods our Choir
ontinue5 as our Treasurer supported by the
Finance Team. Our Iiidependent Ixaminer 15 Kristina BoK'ie.
Through 2024 the congregation lost. by death. a number of well-loved and prominent members. Throughout that
time we were aware of the strength of our Church family in offering comfort and support in bereavement. We also
had some baptisms and a weddin& which allowed us to share the joy of the gospel with folks in our communitv.
We have also seen our 5choo15 work develop. in parlner5hip with the ReaclM)ut trust. wh05e offices are in our
building. We have also seen the continuation of joint activities once more with our parish grouping partners at
Flemin8ton Hallside Church and enjoy some joint actbvities with our Presbytery planning "Clusterf,.
These have included the expansion of the monthly Men's Breakfast club, and evening praise events.
We were also once again able to run a Holiday Club. The year also saw the continuatiun of sp￿lar Easter and
Chri5tma5 services, and the return of our Tuesday Service. Our Youth Organisations have returned to some
normality, as have our adu￿ fellowships {the Guild and the Neighbourlyl- The Fundraising Group have been active
including ofganisation of a very successful plant sale. We also saw the return of our community Christmas Tree
Festival and carol service. As we come again to our Annual State(l Meeting we are delighted tobe in a good financial
position due in part to our T￿asUrer. the good work of our Fabric Officer to control expenditure in this key area, the
efforts made in Fundraising. the efforts of the Congregation to maintain their offerings. and a further increase in hall
lets in large part refleciing the hard work of our Hall Convenor.
Page 3

We continue our partnership with a community organi5ation called Meet and Two VeB. This collects fresh food
which would have gone to waste from local supennarkets and distributes this at the church. Our partnership with
Theatre South Productions ha5 successfully provided community theatre facilities. This has brought benefits both to
this atnateur dramatic group and to the congregation and greatly increased the level of facilities available to let, with
several dance, drama and community group5 Utilising these professional facilities.
have together brought a level ol expert15e that has enabled an increase in
hall use to the benefit of Eoth the Church and the local community, let income, and ha5 enabled further UPErading of
f<lLilities io be planned for tl)e coming year. The facilities we provide continue to play an irnportant role in the local
community with users of our premises including Boys Brigade, Girls Brigade, Scouts, Gid Guides, Alcoholics
Anonymous, Meet & Two Ve& Reachout Trust and Mothers & Toddlers who all receive this free of charge. In
addition, our premises are utilised by certain commercially run Eroups and clubs who make payment5 that
contribute towards the operation and wnaintenance of our premise5.
Page4

Cambuslang Parish Church of Scotland
Trustees. Annual Report
Year ended 31 December 2024
Financial Review
Unrestrirted funds
There was an excess of receipts over payments of £12.249 {2023= £6.745}. It should be noted that funds were drawn
down from the Fabric Revenue Fund held by the General Trustees.
Givings including tax recovered on Gift Aid at £105,807 were lower than 20231£118,6431 mainly due to the timing of
the recovery of gift aid.
There was £15.168 of fabric repairs and maintenance compared to £10.610 in 2023, with the increase largely
attributable to the cost of decorating our Kirkhill halls.
The cash balance at 31 De￿mber 2024 totalled £82,362 compared to £70.113 at 31 December2023.
The 31 December 2024 market value of the units held in the Church of Scotland Investors Fund amounted to
£32,236 compared to £29.457 as at 31 December 2023.
Restrirted fund5
There was an excess of receipts over payments of £3512023 excess of payments over receipts of £6101.
The 31 December 2024 market value of the units held in the Church of Scotland Investors Trust amounted to
£24,463 compared to £22,354 as at 31 December 2023.
Endowment funds
There was an excess of receipts over payments of £1,958 (2023 £1911.
The 31 December 2024 market value of the units in Church of Scotland Investors Fund at £114,540 compared to
£104,666 as 31 December 2023.
Page 5

Cambuslang Parish Church of Scotland
Trustees. Annual Report
Year ended 31 December 2024
Fabric Capital and Revenue Funds held by Church of Scotland General Trustees
Fabric Capital Fund5 increased by a net amount of £11,35012023 £7.3981 reflecting an incrèase in the value of
inve5tment5 in the Church of Scotland Investors Fund units with no cost incurred during the year12023 £3,096). At
31 December 2024 Fabric Capital Funds stood at £219.67512023 £208,325).
Fabric Revenue Funds increased by £4.623 {2023 £9.625) due to rent from the Cairns Road apartment and revenue
on the capital ￿nd partly offset by a draw-down of £10,350 to cover most of the general fabric costs incurred during
the year. At 31 December 2024 Fabric Revenue Funds stood at £37.77012023 £33.1471-
Reserves Policy
The charity trustees have considered the reserves required and have taken into account their CUr￿nt and future
liabilities. It is the Trustees, policy to hold reserves of approximately 3 to 6 months expenditure. At the year end the
church held unrestricted funds of £114,59712023 £99.570). representing c.10 months of expenditure.
The church also held £34.5L1412023 £32,401) of restricted funds and £132.67212023 £120,841) of endowment funds
which have been provided for the purposes specified in Note 2.
Investment Policy
Surplus funds are invested with the Church of Scotland Investors Trust Growth Fund. This fund is very largew equity-
based and 15 intended for long term investment to provide capttal growth.
During the year £50,OtK) of general funds were tfansferred to the Church of Scotland General Purpose Depostt Fund
to generate interest while maintaining liquidity- This has been presented as cash within the accounts and generated
£1,183 of interest in the year.
statement of Trustees, Responsibilities
The Trustee5 must prepare financial statements which 8Ne sufficient detail to enable Èn appreciation of the
transactions of the Church during the financial year. The Trustees are responsible for keepin8 proper accounting
records which, on request, must reflect the financial position of the Church at that time. Thi5 must be done to ensure
that the financial statements comply wrth the Charities and Trustee Investment (Scotlandl Art 2005, the Charities
Accounts Iscotland) Regulations 2006 las amended) and the Regulations Anent Congregational Finance approved bv
the General Assembly of the Church of Scotland in 2016. They are a150 responsible for safeguarding the assets of the
Church and must take reasonèble steps for the prevention andlor detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf by*
Page 6

Cambuslang Parish Church of Scotland
Independent Examinerfs Report to the Trustees of Cambuslang Parish Church of Scotland
I report on the accounts of the charity for the year ended 310ecember 2023 which are set out on page5 8 to 13.
Respective responsibilities of truttees and examiner
The charitvs trustees are responsible for the preparation of the accounts in accordance with the terms of the
Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2Q)6 las
amended).
The charity tru5tee5 consider that the audit requirement of Regulation 10 {1} Idl of the Accounts Regulations does
not apply. It is my responsibility to examine the accounls as required under seciion 44111 Icl of Ihe Aci and io state
whether particular matters have come to my attention.
Basis of independent examinerfs statement
An examination is carried out in accordance with Regulation 11 of the Charwtips Accounts (Scotlandl Regulations
2006 las amended). An examination includes a review of the accounting retords kept by the charity and a
comparison of the accounts presented with those records. It also includes consideration of any unusual items or
di5c105ures in the accounts, and seeks explanations from the tnjstees concerning any such matters. The procedures
undertaken do not provide a51 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 give5 me reasonable cause to believe that in atby material respect the requirements-
to keep accounting records in accordance with Section 44 {1} lal of the 2005 Act and Regulation 4 of the
2006 Accounts Regulations las 3mendedl, and
lo prepare accounts which accord with the accounting records and compty with Regulation 9 of the 2006
Accounts Regulations las amended) 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.
Page 7

Cambuslang Parlsh Church of Scothnd
Receipts and Payments Account
for the year ended 31 December 2024
Unrestrlcted Restrlcted Endowment
Funds
Funds
Funds
Totsl
2024
Total
2023
Recelpts
Donations
Activities for Generating Funds
Bank and Deposit Interest
Investment Income
Rentsl of Halls
Other Receipts
Legacy
Drawn down from General Trustees
Investment encashed
Grants
Totsl Recelpts
105,807
2,647
1.397
1.200
52.220
4.792
105,807 118,643
2,647
1,779
1,681
199
3,624
3,220
52,220
32.371
ii,oii
5,000
10.350
2,424
6.219
10.350
3,893
183A
6.219
2.708 192340 169,113
Payments
Costs of Generating Funds
Charitable Activities
Governance Costs
Totsl Payments
132
171.752
380
172,264
132
159
177,586 162,278
380
350
750 178,098 162,787
750
EX￿$5 of Recelpts over Payments
for the year before transfers
11,149
1,135
1,958
14.241
6,326
Fund Tran5fer5
Excess of Recelpts over Payments
I,l(KJ
12,249
{I,Iwi
35
1,958
14,241
6,326
Page 8

Cambuslan8 knsh Churth ￿scO￿and
St*ement of Balances
At 310ecember 2024
Unyestrttt￿ Restricted EndsMment
Fund$
Funds
Funds
Total
2024
Total
2023
Bank and Dewxit Imlances
A5 at I january 2024
Excess of Receipts over Payments
As at 31 December 2024
70,113
12,249
82.362
10,046
35
si
16.175
1,958
18,132
96A34
14,241
110575
90,008
6.326
96A34
Investments at n￿rket y￿ue
Church of ScotJar¢d Investors TruttGrowth Fund
32236
24,463
114.540
171.239 156.4TI
Cost of Investments
20J60
15299
61913
99,372
99372
Assets
Gift ReCe[￿&bI0
15.LKKJ
5.100
Uabllltles
Deposit held re High Flvers
1.750
1.he accounts wtr¢ approved by the Kirk Ses510n on I l Mav 2025

C•mb*lang Parish Chwth olscotland
Note$ tothe Accounts
forthe ye•r ended 31 Decemiw ZOZ4
l. Basls of attounting
These accounts have been prepared i)n the Re¢eip15 & Pdyments basi5 in alxx1rd3n￿W1th the Charitie5 and Trustee Investmerrt
Iscotlandl Act 2005. The Charrties Accounts1Scotlandl ReyJI￿lo￿S 2(M16135 arnendEdl and the Regylation5 anenl Congregational
Finance approved bythe General Assembtycrfthechurth of Scoiland in 2016.
2. MNement kn Cash Funds
At IJ* 2024 Ileceip15 Pa￿Tre￿s Transkn At31 Dec20Z4
Unre5tri(ted funds
General Fund
70.113 183A13
11712641
Restrkted fw
The Guild
Sunday Groups
Pastoral Care
Toddler Group
Hollday CILtb
Neighbourlv
Youth Fellowship
Pipe Band
Fabric Fund
Benevokni Fund
Cafe Fund
Courtyard Fund
3.401
571
742
L121
519
317
203
1.224
1580
12.037)
13121
703
750
1.399
526
170
1373
17951
130DI
L527
IL3741
13cKII
275
15261
973
1.458
175
202
10,046
175
162
10.081
401
(5.084} I1.1￿)
6,219
Endowment funds
Quintin MuFr- Revenue Acmunt
CW Gibb Trust- Capital AccouTrt
CW GibbTrust- Revenue AttouTrl
Miss Black Bequest- Capit31 Atcount
Miss Black Bequest- Revenue Account
10.209
1424
17501
IL883
712
230
1,002
194
14175
54
7501
,132
Total Cash Funds
178.0981
110.575
Purpose of Funds
Unrestrltted Fth
General Fund
Restrbcted Funds
The Guild
Sunday Groups
Pastor41 Care
Toddler Fund
Holiday Club
Neighbourfy
Youth Fellowship
Pipe Band
Fabric FuTrd
Benevolent Fund
Café Fund
Kitthen Equlpment Fund
Courtyard Fund
Afellowship ST￿P
Tofund the work ofthe O)ddrÈM5' Br￿p5that meet on Sundav
To pro￿de pastcffal care
Agroup forToddlers
Tofvnd a thildrens hol*Jaydub Fn the summer.
aftern(K)n meeting
Alellow5hip group for young people
To introduce peopleto playingthe Great Hlthland Ba￿lpe
Monies put aside IwfabTiC purpose5
To prowide finanoal aSsi5tsD￿t￿the needv
Tofund a comrnunty£afé or similar
Tofin3n￿the replacement of kiithen equtpment
Todevelop the(thurch Courtyard
Endowment Fw
Quintin Muir
A bequest to be used to fund youth W￿kand assisting persons
wÉthin the Parish f3angdifficult finanaal arcumstances
AIDJst fund set asideforspefial projects
A bequestfund to be spent on 7rtxrth work
CW Gibb Trust
Miss Wack Bequest

Cambuslang Parlsh Churth of 5cothnd
Notes to the Accounts
for the year ended 31 Dewnber 2024
unre5￿ctsd Restricted End0￿ment
Funds
Funds
Funds
Totsl
2024
Totsl
2023
3. Donatlon5
Stsnding order offeriros
WFO Scheme
Open Plate offerings
Gift Aid donatTons
Special Appe81 Ilncl Grft Aid of £1,952)
Tax Recovered on Glft Ald
75.418
10.017
10.508
399
75,418
10,017
10.508
399
75.953
10,628
10.674
1,035
9.465
105A07
9,465
los.￿7
20,353
118,643
4. Anatysls ol Payments
Costs of Generatlng Funds
Offering envelopes
159
Charitable Artivtttes
Ministry and Mission allcKation
Locum costs
Presbytery dues
Minister's expenses
Deacon's expenses
Loeum's Expensès
Salary costs
Fabric repairs and maintenaT￿e
Pulpit Supply
Council Tax and Water
Heating 8nd IEhti
Insurance
Printing and ststionery
Other costs
Professlonal fees
66.120
7,997
66.120
7,997
75,113
4.768
1,789
1.331
640
1,933
878
35,715
15,168
1.933
878
35.715
.168
3fy)
7.339
28.867
10.610
660
7.810
10,706
4.997
2,131
12.846
SSD
162.278
7.339
5.246
1051
5,246
2,051
15,178
696
177586
750
S96
17L752
750
Governanie Costs
Independent Examiner's Fee
a50
Total costs
1722FA
178J)98
162.787
5. Trustee Remuneratltyn and Related Party Trartsaaio￿9
inister of Cambuslang Parish Church acted as a trustèe Of the charitv.
He was pald directly by the Church of kntland. However he also recelved relmbursement of expenses of
£640 and council tsx of £2,761
No trustee or person related to a trustee had ary personal interest In ary contrart or transaction éntsred
Into by the charity durFng tt% year.
& Mlnlster's 5tlpend
All Church of Scodand con8reEations cJ)ntribute to the Nattonal Stipend FuThd whlch bear5 the c05t of all
rninisters, stipend5 and employers, contribLrtions for insurarKe. Fension and IK)USiFE and loan fund. Stipends
are paid in accordan￿ wlth the national stipend scale, which is relateil to years of se￿￿. For the year under
review. the minimum stipend was £31.642 arKI the maximum stipend lin the Ilfth and subsequent years) was
£38,884
Page 11

Cambuslang Parfsh Church of ScotlarKI
Notes to the Accounts
for the year ended 31 December 2024
7. Investments
Market
Galn/lLoss) Market
Value at
on
Value at
1st Jan 2024 Purchases Disposals Revaluation 31st Dec 2024
Church of Scotland
Investment Trust Growth Fund
156,477
14,762
171.239
Held in respert of:
Unrestricted Funds
General Fund
29,457
2,779
32,236
Restritted Funds
Fabric Fund
Benevolent Fund
20.752
1.602
22354
1,958
151
2,109
22,710
1.754
24,463
Endowment Funds
Quintin Muir- Capital
104.666
9,874
114.540
8. Collertlons for Third Parties
2024
2023
Lodging House Mission
Christian Aid
Erskine
Tear Fund
Poppy Scotland
Cambuslang Foodbank
Barnardos
Turkey & Syria Appeal
98
904
30
409
19
243
455
109
267
91
710
2,130
1,509
Page 12

Cambuslang Parish Church of Scotland
Memorandum Appendix
Year ended 31 December 2024
Funds held on behalf of the Congregation ty the Church of Scotland General Trustees
REVENUE- CONSOUDATED FABRIC FUND
Receipts
Rent received
Interest on Consolidated Revenue Account
Revenue on Consolidated Capital Accounts
7,045
1,859
7,903
16,807
Administration Costs
Drawn down to General Fund
11,8341
{10,3501
Excess( Payments)/Receipts
4,623
Opening Balance at l January 2024
33,147
Closing Balance at 31 December 2024
37.770
CAPITAL- CONSOUDATED FUNDS
Recelpts
Payments-
Excess IPayments)/Receipts
Increase/ldecreasel in value of Investments in the year
11.350
Opening Balance at l January 2024
208,325
Closing Balance at 31 De￿mber 2024
219.675
TOTAL CONSOUDATED FUNDS
257,445
Page 13