EAST KILBRIDE WEST KIRK CHURCH OF SCOTLAND ACCRUED (2016 SORP COMPLIANT) ACCOUNTS CONGREGATIOIY IYO 171108 SCOTTISH CHARITY NO: SC000250 TRUSTEES, ANNIIAL REPORT ST YEAR ENDED 31 DECEMBER 2024 The Trustees present the annual report and accounts for the East Kilbride West Kirk for the year ended 31" December 2024 Reference and Administrative Inforniation Clwity Name.. Charity Address East Kilbrid¢ West Kirk Church of Scotland 44 Kittoch Street. The Village. East Kilbride. G74 4JW Charity Re￿$tration No: SC(UJ250 Congregation Reference No.. 171108 Contact Address: 179 Baird Hill Murray East Kilbride G75 OEQ Tru5ttts Principal Office-bearers Independent Examiner Bankers Virgin Money 145-147 Queen Street Glasgow GI 3BJ Trustees, Annual Report Year ended 31° December 2024 Structure, Governance and Management Governing Doeument The congregation is a re￿Stered charity. number SC000250 and is administcttd in accordance with the ternis of the Deed of Constitution {Unitary Fomi) and ts subject to the Acts and Regulations of th¢ GencTal Assembly of thc Church of Scotland. Recruitment and Appointment of Trustees Members of the Kirk Session are the charity trustees. The Kirk Session members a 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 S¢ssion. is el¢¢t¢d by th¢ congregation and inducl¢d by Presbyt¢ry. Organisational Structure The Kirk Session is ¢hw'red by the Minister and rneets up to eight times a year. Ccrtain rcsFK)nsibililies arc dclegaied to various teams under the hcadin8 of Worship. Pasloral Care. Propcrty. Finance and Safeguarding. The Kirk Session is ultimately Tes￿￿￿1b1e for the spiritt￿l affairs of the Church. Objectives and Activities The Church of Scotland is Trinitsrian in doctrine, refomled in tradition and Presbyterian in kKIIity. 11 exists to glorify God and to work for the advancemenl of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of Tell￿On to the people in every parish of Scotland through a territorial ministry. It COwOFerates with other Churches in various ecumenical bodies in Scotland and beyond. We encourage our rn¢mlrrs lo SUp￿rt a local foodbanL LA)aves and Fish¢5. In 2024 we continued to collect it¢ms of fo(xl and hows¢hold go(xLs. We aclively encouraged our members to donate to Loaves and Fish¢s for their Christm&s HaM￿r ap1￿1. W¢ wcre also ablc to suptx)rt th¢ Blyth¢sw(xxl ca￿ christm￿ ShoelK)x Appeal. We hosied a lunch io Celebrate harvest thanks￿Ving and a Christmas Afternoon Tea- for Church funds. At Eastertime and Christnw we presented our members with a small gift as they left the servi¢¢. Over the course of a week there is a programme which includes, T￿Y Coffee and Chai. Crafts and Hobbies and The Hub Community Café. The Church buildings are also widely used by community groups which include U3A Language Groups. Rainbows, Brownies. Guides, stsgecoach Drama School, Alcoholics Anonymous groups. CA, line dancing groups and a cheerleading group. Our web51te is regularly u￿ted with relevant infonnation www.eLwestkirLo Our 2 Church Facebook pages are invaluable for keeping our members in touch. Lent Study This year in the nm up to Easter. local churches held a Lent Study Group which was hosted by the Old Parish Church, East Kilbride. ChaplaiDey Our minister is part of th¢ school chaplain¢y karn for Kirktonholme Primary and East Milton Primary School. He leads s¢hool assemblies and assist the other ch&plairKy team members. It was pleasin8 for him to get involved in leadin8 the school assemblies on the topics given by the schools. He hO￿S to continue to foster closer rclationships with school administrntions and childrcn. Our minister and a team of volunteers joined Fasi Mains Baptist Church to organize 'Christmas Un1vrap￿d. for two local primary sch(x)Is. Kirkionholme Primary and Halfmerkc Primary. Over eighty ￿rnary schwl children attended the w)gr8mme to explore the real m¢aning of Chrislmas. Thc Child￿n thoTOU8hiy enjoyed th¢ prograrnme. The feedlmck from both lh¢ teachers and the prents who accomwied the ¢hildr¢n wa5 very positiv¢. Through such pro8Tamm¢& we imve built exL%llent working relationships with tx>th wimary schools. PrAyer Meetlng Our minister has been leadin8 a focused prayer meeting at the end of the morning service on the third Sunday of the month. This prnyer time focuses on praying for th¢ comrnunity. th¢ wider church, and for natsonal issues. txarning Together Group We continue to hold a L£arning Together Group. where a faithfid group of Frople have been meeting to study the Bible in deoh. This year, we have th"scussed the 'Letter to Epknians and the tM)ok of 'Jonah'. The members highly value the studie5 and have experienced spiritual growth. which is very encOUra￿n8. These studies are Challen￿n8 at times but also stimulating. The study group Is an inforn￿ time for discipleship. engagement. and dee￿ fellowship. Mi&8ion OpportllDities Our minister had the opp)rtunity to preach and teach in Pakistan. He led two courses, 'The Signs in the Gos￿1 of John. and 'Contextua]ized Biblical Interpretstion, at FGA Biblc kminary and T8mir Orgam'Lqtion. He w&8 invited by various congregations from diff¢rcnt denominatio￿8 ts proch and t¢ach. He found these opwtumties enri¢hin& rew￿dIn& and fru1ffi￿ ¢ngw¢nt in a broftder church missto Our membership at the start of 2024 ￿ 216 and at the end of 2024 il was 202 due to deaths of members and movement elsewhere. Risk Management Al East Kilbride West Kirk. thc biggest Challen￿ we fa￿ is our ageing congregation and the effeci ihat this ￿TrI1 have on our giving, as our members may face a ￿)ssIble reduction in income to rdir¢m¢nl or changes in personal ¢ir¢umsthnces which means that th¢y can no long¢T contribute at the current levels. To combat this at East Kilbride West Kirk we encourage members where applicable to sign up lo the Gift Aid Scheme in order to maximisc their giving. W¢ also re￿larRY ask that members review their ￿ving. Financial infonnation is also regularly given to ihe Con￿gation by way of our weekly online newsletter to ensure that it is kept infonned of the ¢urr¢ni financial position of the Church. We will continue lo monitor the level of giving and will tske any action required to ¢ombat any shortfall in the future. Stewardjhip In pasi years our Church has engaged in Stewardship campigns which have been a great deal of hard work for very little reward. Our congregation DOW Comprises mainly eld¢rly members who are unable to kYrticipAte in an active stewardship caM￿gn. Stewardship in our Church is carried out through prudent management of ow finances. Financial Review The following comment￿analySiS is based on our General Income. Our totsl incom¢ for 2024 £66.746(2023-£66.434) and our total exFenditure was £69.091 (2023 - £64.093). Our main sourc¢ of inwm¢ is throu8h voluntary contributions from the CoDgreBation which is made up of O￿n Plate. Standing Order and Weekly Freewill Offmngs - this totall¢d £25.641 (2023 - £28.030). Those ￿VIng by stanthng order h&s decr¢as¢d to 25. Tn￿teeS donations totalled £5.327. This year we reclaimed tax on Gift Aid. This tothll¢d £5.41 I do￿ by 21P/o. Those giving by Gift Aid is 25. We do however continue to promote this scheme. Another great source of income is through the Continued letting of our halls which has raised £22,503 (2023 - £20.075) an incre&se of approximately 120/•. With regards to expenditu￿, we rcvi¢w¢d this continually throughoul the year to keep costs to a minimum and only C4Try Out emergency and essential re￿r&I(oSts. With regards to our Ministry and Mission Contributions we choos¢ to pay this by 10 monthly instalments cornmencing in F¢bruary 2024. with th¢ final tnyrneni paid in November 2024. we were able lo meet our full obligation on time. Our Church roof conlinucs lo ￿ve us cause for conrxrn we continue to monitor its Condition. Reserve8 Policy The Charity trustees have considered the reserves required and have taken into account their CUTrenl and future liabilities. 11 is the Tn￿le¢s. policy to hold reserves of approximately four month's ex￿ndituTe including designated funds. Ai the year end the Church held unrestricted funds of £116.950. We are mindful that our Church rwf is in urgent need of repMirlreplacerneni and are holding the remaining balanrx for t￿'S purpose. Investment Policy And Performance During the year there was an unrealised loss in the value of the investments of £1,938. ststement of TruJtttJ' Responjibilities The charity tTr￿tee5 are resw)nsible for prepring a trustees, annual reFM)rt and financial ststements in a¢¢ordance with aK)licable law and United Kingdom Accounting Standards {United Kingdom Genernlly Accepted Accounttng Practirx). Charity law requires the tr￿￿teeS to prewe financial ststements for each financial year which show a true and fair vi¢w ofthe state of affairs of the charity and ils financial activities for that ￿riod. In pre5Mnn8 those financial statements, the trusiees are requir￿ to.. Sel￿t suitable accounting p)licies and then apply thern consistently: observe the method and principles in thc applicable Charities SORP; make judgements and estimales that are Teasonable and prudenL slate whether applicable accounting standards and statements of recommended practice hav¢ been followed subject to any departures th'sclosed and explained in the financial stst¢ments' and prepare the financial 5tatcments on the going concern basis unless it is inappropriate to presume that the ¢haTity will continue in owational existence. The trustees are restM>nsible for keeping prO￿r accounting records which disc105e with reasonable accuracy at any ts'mc the financial F￿•s1t10n of the charity and to enabl¢ them lo ensure thai the financial ststements comply with ihc Charities and Trustee Investment (Scotland) Act 2005 and the Charilies Acwunts (Scotland) Regulalions 2006. They are also ressKynsible for safeguarding the assets of the charity and hence for taking reasonabl¢ steps for the prcvention and (ktccts'on of fraud and othci irregularities. and si8n¢d on their bchalf. WEST KIRK CHURCH C* SCOTL*J4D Fw TL 35527 2W 35527 37608 3510 2C4J75 2808 22503 66746 100 66746 &ry973 4538 28 4530 1514 1542 116 11f*50 1164fKI ".kL4 .4L WEST KIRK (>IURCH OF SCOTLA 24 2023 22476 i• 1267 95145 98412 9YJ15 95412 116W* 116300 35561 35581 T*]¥p￿ The arcixjpls wsrtr aoproved by tpie Kith Sos&on Fur and un bel.ay ul Illy Kith Se$51Jn WEST KIRK CHURCH OF SCOTL*14D Rep￿1￿4 Sl*)danls In Ibe VK Rawbk of Ir•knd IFRS1021 L8wod M 16 ￿14 and • Fkn•rwA•l R•pcth9 Stsndarf •WcablD in IhTr UK ol IFRS102lttb• Cts*a• TnAt•• Inw&lm4nt ISc¢)U•ndl Ad 2￿ Chwts•8 ectwnl¥ Isccrtkndl R•ll￿ 2W6 gmondDdl Fund• Rutrfctad bJnd$ Arn funds lo Ih•Y u8•t*fvth rn•yb• d•cknd byll* th•nty. Endowmant Qf• lunde whKh ha¥• w•n th•tth• ¢YV4h￿ c•ptsl i¥ nai r•duc•d, but Ihe Inc(￿¥ thv• wd kn foTlh• dthlld lh• obi•*¥ dthe chaiity. iknrnBI￿Gt•d fvnd* eyndat4• at d*cr•kn LY th•iJJ*t•M dlh• obJ•* Ir ports ￿ the unro8ffiao¢ fund* vv e•nn•k&O al the dl•y•tlw ollho Iru•t•u fry • pl￿￿1* wrpw. thèy rn6trILtth• truth¥' ¢Jl¥rn¢kn lo fthd. Ihcomlnl the tt•mlil of IncLYn• hav• m•t. it kn wth•t4• ttwt lh• YKL¥D• *Trl b• ￿•V•￿ WKI •n¢A•nt b• m••iuF•d reW•bty. Don4iod prot•￿£￿81 8rwl d¢Thr•d f•(*o• v• r•* •* lh• h•• ¢￿r￿ c¥w th• il•m. any •Mc41•W vAth th• dC￿•t•d hav• mat. rncdFI cl euJr*wnlcbw•fft by th• tharfty arth• li pl¢bab￿ thai •oyirrt ￿n*fft r•lobty. In •ccord•nu th4th Ih• Ch•￿￿ SOIIP 1FRS102l•r￿ 9ww¥I ?￿b￿l•￿t￿n• rwjt rwniB•d. gift lo th• tharitywhlth ¥ th• thlrty ¥*Add h*v• b*•n to ￿Y10 l•ollM th• p•rfryJ olf•C•W. r*aty. l• nrrnth Llth• pakl or by bar4[. Flx•d A•••1 Th• th¥tty h••th• dghl ta ttthpyvtd w for L*•rrt•bl• c•n•kn tww*J•fixod •••rt th• Churth. h•h and Y•thd h p•wty in th• Mw*rt•r*nd S•Mkn •rK1 bw h•lrn •nd Dillco. Eywdtturn IrK)Jff•J th• Wfar41 m•knl•rwK• of Ilw• l• ¢Jwy•d •• •ywnd•d In th• ol ii th• p￿j in b•b* c41the coli cr In￿￿1 Valtso. Itm rwtsJualvdu8. ottsrylbkn ffy•d as•* oby th*••kn•W u•efvl IW.. Fu•hc4d bu1￿1￿9• SO ￿1￿. rnpr•s8ni tho dh1or•n￿ boh¥eon lh• rnarkd at Ihe l)rymrwng and oflhe wr LY. If wr¢h•sod In lh• y••r, tha drllvfvrt• c**t m•rt mwk•i vabm at lh• of1￿7 R•dM•d g ye•r or cr*t If purthtsod th Lh& >w. T•x•tbon &xwndod Ihwelcrn Inc*Jde Irrecovvubkn Irwl VAT. WEST KIRK CHURCH OF SCOTLAND Fw 28031 8757 6707 1748 1748 1C6Z 1062 075 110 2382 1018 2382 1018 2M7S 125 2394 243 243 10 WEST KIFIK CHURCH OF SCOTL 29833 761 761 4411 4418 4418 137 13704 19287 1248 720 625 66748 19287 1246 8172 72 8172 72 1209 1822 63973 625 66746 1822 63973 80 11 WEST KIRK CHURCH SCOTLAND fort1* y••f •nd•d JI D•Gwr*w 2024 £4461 12 WEST Kb9K CHUflCH ￿ SCOTLMND fwth• >wr•nd•d J1 Cl•Mthr 2024 Tatal A11Jvw 1023 20538 1938 19tr24 1514 14630 14630 Th• fo1￿￿ng kn¥••lmwrt• w• h•ld.. Chuth ￿ st1￿ G￿lh IS•M1￿) Churc* ol Sccthnd ¢>rthth 75CIJ 7130 13 WEST KSRK CHURCH ￿ SCOTLAND frYth• y••f •nd•d JI D•¢•R*v 2024 126 22478 gu74 22476 20538 96412 14 WEST KIRK CHUR1￿ Cf SCOTLMJ4D Ilot•• frffiilnq p•rt of th• Iln•nd•l •t•twn• **JtD 31000 0 41000 4112 24112 525 35291 21730 10874 47830 14797 63578 20234 ICl)28 11(QO T¢id leo 242 150 223 15 Fully A¢¢n￿d {SORP Complaint) Accounts Independent Examiner'j Report to the Trustees of Wut Kirk Cburch of Seotlxnd. I rew)rt on the accounts of the charity for the vear ended 31. December 2024 which are set out on pHges 7 to 15. Respective responsibilities of trustees *nd eiAminer The Charity Iruslees are reswbnsible for the preparniion of the accounts in accordance with the terms of ihe Charitses and Trustee Jnveslmeni (Scolland) Act 2(X)5 and the Chan'ties Accounts (Scoiland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation l O(1 ) (a) lo (c) of the Accounts Regulations does not apply. It 15 my reS￿nSIbilItY to examine the accounts as required unikr section 44(1) (c) of the Act and to sthte whether particular rnatters have come to my attention. B*sis of independent examiner's ststement Mv examination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2IX)6. An ¢xamin81ion inclu(ks a review of the accounting records kept by the charity and a com￿lson of the accounts presented with those records. It also i￿ludeS consideration of any unusual ilems or disclosures in the accounts, and sttks explanats.ons from the trusiees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit. and conSeq￿ntIY I do not exwess an audit opinion on ihe vtew given by the accounts. lodependeDI examiner's slatement In the course of my examination, no matw has come io my attention ,hich gives me reasonable rAus¢ to believ¢ that in any material respect the quircrnenls.. to keep xcouniing records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2(X)6 Accounts Regulations, and lo prepare accounts which accord with the accounting records and comply with Rcgulats'on 8 of the 2006 Accounts R¢8ulations have not been meL or 2 to which. in my opiniory attention should be drawn in order to enable a prO￿r understanding of the wxount lo be reached.