East Kilbride Old Parish Church of Scotland Annual Report & AccounLg ror the vear ended 31 Dcccmbcr 2024 CoDgreg9tion No: 171106 Scottish Charity INO: SCO(￿609 East Kilbride Old Parish Church of Scotland Trustees, R¢port Year ended 31 Deeember 2024 ThttnLsteespresenttheirannU￿ rYrta￿d fil￿ncId[ STate￿¢￿￿of E&%1 Kilbrid¢Old Parishchurcbof Scodthd for the )'ear ¢nded 31 Decemkn 2024. Th¢ fin￿￿1￿ sts*ttLCllts hair been EYeFOLrd in ￿nkn¢t with the accounting wlicLC5 5tt out in note I io the ￿coUnts a￿] complv with the Gencrnj Assembly Re8Utaiions for Cougregationai Finance, the ChBriiies thj Tr￿tre ]nv¢sllneDI (Scotland) Aa 2￿5, the Ch8riiies Awunts (Scoilandl ReBU]ations (as anKTrknll and Accounting Rew1ing by Charilies.. Statemeni of iiecommended Practice applicable its charitits prep&rin8 trtounts in *Corda￿t with the FitWKi Rep)rtiLg Swidard ¥pliobk in the and Republic olIrE]arO published on 16Ju]y 2014. Objectives and A¢tivities The Chwch of S¢odaTrd is TrittitsrÈ&D indrKtriK Ref0￿d in ts&lilion and pre$b￿.all in Fx)lity. li exislsto 8lorifj' Godand IOWOTk forth¢ ￿fvan￿0fchtIsl's knng&)mthroushoui the wodd. Asanaiional Chthrl il ackllowled8¢5 a dixinaive call and dury 10 bring the Ordinat￿ ofr¢ligion 10 the pwle in every paTi5h of S¢orland throu8h a tUritori￿ mirustry. li eofft¢s w?¢b other C7twehes in vaTIO￿ e¢urntnital ]A)Jies and beyott Worship is the kcy Mitn¢88 Df ow church ￿ the COrnm￿lty serye. Church smicts ar¢ held on Swthy monungs through)ul th¢ ye8randon ¥*ekdays durin8 E4srer and Ath'ent. A prajergroup Mee￿ each Sunda). after morning worth"p. Our church Services &re 4tll lllie￿I¢d Ihe yeat by mmben •r*l Irysi￿, ChUrchor8￿1￿ati0ns ar¢ ￿50 In tArt in ￿ iif¢•md *ityess of owchwt Throu8h these aaiviiits 2nd through our ministrr COnd￿ting smitts of Enarri4e. biptism fune￿$ for our Mem1￿r5 and thox in our commwjity. exc￿15¢ our JJMitL obj¢Yiilie ¢0 briny thc urdi]wKts of rdi8ion 10 the t*opl¢ of owplyis Ath1￿eme￿ts illd Performxo¢¢ Pr¢Jh)'t¢ry Pl*llnini t)win$ the year Ihc KiTk S¢ssioTh kBan the pldntun8 wrKess of implementing the Mission Plan for our Presbyicrj. which rtttivedapproval in JuK2024. Thi5 Pl￿ knughitheold Pthsi Il¢s¢Kirk and Siewwtfield Into a "C1￿(tr. with the inieniion lo uniie all three cirfJgre8ations into a 5inslc, uniled charge. Thc thrtt ¢ongreg&lions hav¢ well.tsiablisW and corth'aj rel&ion%hips and oyer Ik }'ear5 hair panicip&led in 5cveral joint vettture5. Regrertably, knwth'er. hv¢ been to mth tanwble Kxo8rtss iowwd5 devtlopmeni of i B￿15 ofunion as the Convertor of the Presb!ttry hlission P]8nning Team has indicaid th as thrre are al presert 2 hliillsters in the clus￿r on UD￿C*d Mure. our oi¥m,%tinisteT and the Minister ai the we￿ ￿'rk, aThl thc Plan h&8 alliKaia only a single Miwx¢T for the new. uniied congrcgalion, conrtol make any pro8Tes5 ￿1th the pmcw of UnM)n wtil OK of tht curtenl Ministets ￿ther reiires or moves 10 8noiher ￿5]tiOn. Effectiv¢l)' this me&n5that until th¢Te 15 a vacaw in of these twYJ ¢hurch* prog￿$￿Wtrd5 Unl(￿ canmi pr￿ttd and indeed mTght k many )'uts a￿y. In thc mearnimc, will continue to develop our good relaiiottsbip5 with West Kirk and Siewanfield throu8h coniinuing with joint e¥¢nts and cooperative WOtknn8 on COJI￿Oll Is5￿ &% these4y)yld benefii Us￿1 Twhen the linK¢omestotrtwn to tk matt¢Tof church ChuNh AttendaD¢e Attendanet at Sunday morrun8 worthip has siill noi rtDJrntsJ w preloiid It4"e15 &8 rnanv memlErsoppe4r io have losi the babii of [e8￿ard￿tE￿ctJnd it ).￿ E¢eu w)ssibie10 re.kitalle their faith. E*st Kllbride Old Parish Cburch of ScotIa￿d l-rustee5' Annual Report YeAr ended 31 Detemb¢r 2024 Cburth Alltlld*ll¢t Itolltd.) Th* live broadcas1 of our services. the availabiliti. of* re¢ordiTh8 of the scrvtce by phone. to be valued by oldeT or hous¢FKwd rnemEtrs may. (or othth4 be a 5ubsriTllt¢ for peT50nai alleThl9J￿¢. R¢￿ettablY th¢Tewmptionof ￿)me ￿ll$ by¢ideTsbas th)tyd icdtonwtfi¢wt upturn inthw¢hAttctthn¢e. Youth & V*JDili¢i Our a￿1vItieS 8￿j eveLr8 involvlljs )oun8 pwpl¢ aDd families are flourishin8 8rNJ tn8•8it)8 signifiwit nwnl*r3. Thc Tange incI￿leS Sunday S¢knl, M¢53y ChfftlK Sumtner Holiday Club. Art Cjroup, Youth Cjroup gAd j￿hlOr Badminton. Th¢ Kirk S¢ssion FYo¥ides the finanet ￿ $uprffi a rArt.titDe Youth & FBmilics WO￿[. and th5s h&s Fwved ￿ t* ￿1¥¢MelY vduabk u] foswiD8 rhe in101￿¢r￿ctth of man) nt fatnili¢s. Cblreh 29*h AllJlvt￿ry The preseni church opthxd in 1774 atyj duriD8 2024 the knrk Scssion con8rryiion celebr81ed This &ftttiv¢tw> with a vuityj pro8romtne of es'ents to •Fww4*ly nwk thi5 mil¢ston¢ in th¢ life ofour C'hu￿h. Wf wcre fortut)ate thai the year's pro6Tamme ￿&S iThE￿ll￿¢d by tht M¢Ml¢rn￿r, Ihe Ki8hi R¢Yer¢nd 8ally FoStsr.FuIte￿ who 12 eldus aDd wo1￿*￿S with Lfjng S¢rvK¢ Certifica￿. H•lh l*td Follow4n8 the of th¢ Kuk Scssion poliues on b￿1$ leni08 tsd **]e of fx5 the we of our ￿11$ f ¢ornM¢r¢I￿ and private ilse h&s coniinu¢d w in¢r¢Jsc si8nifi¢4ndy. This is reflected in tht itnpr￿￿f in o Come from soU￿t rewrd>J within ac¢(MU Mtmb¢rJhlp Thechtsrch memb¢rship4ith¢end of2024 *t8496: Ihertwer¢ S m¢mW•Jl TransfeTen¢eofCcrtifi¢th. Sadly. we105121 mernb¢rs du¢ 10 deoth. There were 4 hpli5nts durin8 the yar. The TENi strengthof Eax Kilbide Old ￿ th¢ thw¢h f4mily and its for th¢ c(xnmwiity il *rves. Many volunieers reaLh out in tht rwn¢of F.asi Kilbride Old Parish Church e0*bleix￿ wwjt f#h8e ufp*sknr8] 8nd ial r¢sp)nsibiliiie$ 10 continue ¥ itite8T3] part5 ofouT ChU￿h life. The ioial vf IntsJmefr(th Jil forth¢yeartoDec24 10 £161.747. IT￿￿¢110n ofaT¢Jynd £&OOO the previo￿8 yW'5 10th]. COME IP4e 101 2024 2023 Offeiithgg and Tax retlaimEd Legacies All other ittcomc 106 19 Egst Kilbride Old Parish Church of Se•t]attd I'rus¢ees' .4nDual Report {Cont'd) Yegr ended 31 De¢emb¢r 2024 FlnAtt¢l•l Review IcoDt'd) The 10t￿ of Expenditure from ￿1 sowcts forthc y¢•rto Dx 24 £189.771. att iticre4se of arThmd £26,OOOon the prtyious ycar's toral. EXPENDITURE 2W24 2023 £(￿$ 67 37 14 Givi lo GEOW 39 Tr'abric Re rs & Nqwttiensttee Heating & Lighiin8 All otherco%ts 38 unfortu]￿l¢ly. despite the ￿1&1 offeAJy t¢c¢1v￿1 being simijarto lax year. the thubli¥¢osts of l*atiD8 Ind liBhiin8 andthldiiioE)d rpirs ro PTorwry hve reSul￿d tDaD ovet811 excess of £25,IKXJ of Exr•xliiure over The rests1t￿l cff¢¢i has tr*tefote tedueed th overnil of ¢4tTityJ forn￿ to £71.29) L8 4131• De¢anber 2024. GfvlnR to Grow Ifonn¢Ay Minbtrlu and MIMloi} Allotatl Oui Giving 10 Glo￿. Allocatit>n forthe yeAr was £70,7(M) 8thd fvily pid slithin Iheyeu by 10 in5￿M¢￿ id tnonihly between Fetrrtuory And November. Thi5 8m4iiuii rrfFi wv¢rs the 5alar)' and &%soCLA￿d ci) ofourowm minister. bui Lt is 4Jsoa v￿uable conuibuiiott I￿*zd5 the of the Church of ScotLqnd in Scotlond 4nd in WOTlider that tr¢ a￿11¢ requirement ot- Regth"on lQ(.'I lal KJ (¢1 of the .4¢¢outtTS Re8u1atiun5th￿s •pp]y. li LJ Triy re5ix)n5Lbilit) tu ¢x4ffline ilir &wunts ￿ tryuital utjdei ststio11 4411) IL) of $wewhether pthieular matters come *) m). tyntio B*sb of ind¢p¢nd¢ul¢J•miTrtr's sr*iemeii Iqy ¢x•Jir.diioii is ¥arrI￿ oul In aLwrdanLe with Resul*tton 11 4)f tF¢ Charili¢s A￿￿1￿15 Iko'.1gTh11 Re¥uldiiUllts ?(K)6 w1)¢1￿¢d1- An ¥x¥rnin*iur. illLludey A te%"i¢H" uf accounEin¥ r¥cords kepi b) the chariLV ¢omp$¢i￿n of th¢ accounts presented iiiih Ihose T¢¢ords. li also irKlude5 LY>n￿de￿ib0n of aNy usual item5 Qt dis¢bsw¢s in the xcounts. arml s¢¢k5 ¢xpkn&iorts from the Intstces for￿eming thn). such rnallers. 'fhe procedures ullthnsken do not Pr￿￿1¢ the ¢vidtKe thai Mx>ukJ t¢ TEqUiT*J in an ¢onW￿ni1j. I do ￿0¢ txpr¢xs anhuthi Opin￿ on the ¥ieM' 8iYen b). theacwurns. Independ••t +xArnln*r'#ai*i•w¢wt In ihe Liillf5t ofm) emminatinn. no maner ha$ cL)r¢ kn my allen.'iL) hi(h wve5 me re4s0￿ble ¢ius¢ 10 be1it1.eth￿ in m•tend rr¥¢rtth¢ rtq¥iTemenu: h) keep accouNinb record5 in ￿0rd8￿¥¢ WITh %¢¢¢ion 4411 I lalof tht 2￿5 Aci Ind Regul￿10n 4 of Ll¢ i)Ub Awun15 Ke¥ul4iions las ￿t￿￿e￿i. and Iv aLivurEL) ￿hlE1 u£¥oTht Mith th¢ rfwrd5 4rxt wmply Rcwjloiion 8 of th¢ 06 Accounis R¢sulatioAs Its ameAd¢di hJ%"¢Doi b¢¢n rn¢t.•r 2. 10 w'hiih. in m) opinion.aii¢n'.ion shouldkJr4Hv in orJ¢t1()¢nabkaprr￿i under￿1￿80rth¢1cOxmts nni. Proli.. IILS ofknil¥ Addi, t)aie ooa C*w ast Kilbride Old P9rish Church ofseodAthd BglAnee Sheet A5 at 31 December 2024 Tw•1 Pr*)r Ytsr T•nglble￿tr Ttstsi Flitd C¥rrrht AsJEIs'. D¢bws 1.925 X).9JO 12i.i¥>l TO1￿ Curreli Iw 120 986 Crvdiiorn failm8tht *5thhtY* y S.741 4672 Nrt CurTrTrl Awls Cr¥diEDr¥fillrrf thJe •ft¢rJKYr ei 91 Endth%m¢ni fin 2J.Q 2111 R•*tN¢trt fun& UNt￿rIC￿4 ki¢omt fiJndi 712ty) 49.314 94J 121314 'Ihe ￿¢0UnlI Wtrt4ppr0￿d by the trus*¢sQll ft£ E8St Kilbride Old Parish Ch￿r¢b of Scotland YtartDdtd JI D¢¢¢mb¢r Z023 ACcO￿nting Pokn¢les financi￿ statcmtrts have bceD pr¢tw¢d on On I￿r￿al5 bas￿ Th¢ prirK1p￿ ￿ting wli¢i¢& whith haie been applied in de￿ill8 with itcms wbith w¢ wmsi(krrd rD¥uid ¢0 th¢%counwsre srf below. ij pr¢p*rntiOD Th¢ financial statements have ID &tordat*e Mith Re￿￿& by ChaTitits". Staitmtnt of thomrn¢nded Practice applicable io clwiiies prerwiD8 drir xwunts ID ￿)rdance wth the Financial Rep)rtirtg Stsnd&rds wlieable ill tb¢ UK and ktyblic of lY¢l8ndlFRS1021 is5￿0 on 16 Ju]y 2014 and the FInaTKi￿ R¢wiin8 Stsnd•rd applicabk in thc UK and Rcpublic of Ireland IFRS1021. Iht Chgriiics aThd T￿t¢¢ Inv¢sth)cnt IS¢oilandl Aci 2LX)5 and tht Chan"ties #eotsftts Iswilandl Regulaiiojts 2(I06 {as Ern¢￿ded). Funds Funds are Classified eitl*tYestitttd fimds or unrtswicttsl thfitwj ts follow* Re5triLled furwJ5 fi￿d5 Subject to SFecific r4uiretnents for use ￿1¢h may d￿j&r&I by th¢ dott or with th¢ir•uthority' or cr¢4trd throu8trL1¢8at proc¢ss¢5. bui sull within the *aderobje¢ts of the chatity. EndowTh¢nt ful￿£ Are funds given on Ihecondiilon thai the original capital sum is llol re￿￿ed, bJi the incorne Ihcrefrom is u￿d for the purpose defitLcd iD accordutke ￿7th the object5 of tk chariiy. UvJe$tricied fijnds ar¢ ¢xr*ndbbl¢ Af th¢ di*mion of th¢ in furth¢rAn¢t of obje¢ts of th¢ ¢h*ity. If purts ijfihv uttrtSlri¢Eed futh45 are cwrnarked it the discthion of the Int￿reS for a particular PUW5e. I￿Y tre des2gn&ied as a 5¢para* fund. This d¢signatiQD h&8 an •dmini5WiV¢ only wxl dors Dot 1¢8811y yestrict the ￿$1¢¢$. dixT¢¢ion to awly the fu￿1 InLI)me is reLiigniA when the eknyity b•¥ ￿lI1¢￿#t to li is W0￿b)e thp inrome will be £eiveJ thE ￿QU￿t can t¢ TrKB5ur￿ TEliabty. Donlted iervlcej mDd f*clllii In u¢cOr￿¢ ￿lIh ¢hc Chktities SORP IFRS1021 ¢he voluhteer the of Lwtwtiots rt*mbers ij n Cogtused. Inttreli rc£elv*blr Intert51 fund$ kld on d¢wsil is inclwjd kn r￿tivable and th¢mnount bc me&wr¢d reliobty by th chBrily; Ihis 15 nnnnallv up)n noiificaiion of Ihe inwrest or Fffj'able bv the Bank. R¢Jollr¢tJ txpelld¢d Expenditu￿ 1$ rt¢O8ni*don &8 the li*biltty is intwffd. Till8iblp fixtd XJ>ets I'he ¢.hXri1￿ h>iK ihp ri8hi ith (W.Iipy AtrMI 11gp fhr iiqohriiAhle i￿£￿• *le ll*AI x¢£•t*. IntrliMlit)g ihe Church. Church Ilalls. Cjlebe Street I￿1 and rk Man3e in NlllxM'¢ll Driv¢. ￿¢S1¢d in th¢ Church of 8coilarvJ G¢ner￿"[r￿k$1¢e$. f%0 ¢onsia¢rauon is payabl¢ for th¢ us¢ of th¢s¢ ws¢ts. ExkKndilw¢ irKurr¢d on the ryir and mainienan¢e of these assets is Charged as resourcts ¢xpendal in the 51aiemeni of financial ￿lIs.111t$ in th¢ periDd in Which Ih¢£05t 15 in¢urrEd. Exp¢ndilurE incurted ott 5tnail ithsof wuipn¢nE ar¢ not withli5ed atwj ¥e ¢hr8¢d ￿ ￿SOUT¢¢$ expcrmkd itl th¢ sthkmcni of fu)thEial arfiYiu¢s LD th¢ puiod in tht 1$ incurred. Taxitio East KilbridE Old PHri$h ChuTckL rwis¢d ¥5 * cbaTity for the Purp￿¢5 of ylic•ble le81s1￿10 And is tk¢fore not subj¢d io ￿￿E10n on its charitabl¢ The Charity nLrt rryi*¢red for VAT T¢50urces exptnded thttefore include irrteo¥'erabl¢ inw VAT. 11 él Iiil tiiiii'i! 00 <> oo• f'tlill!IlfFIIII Ill ji i! 11 [ li E￿1 Kilbride Old P*rish Cburch ofsrotlaDd ot¢s forming part of the fifftancial stxttmtnts for ihe >'t•r ended 31 December 2024 2913 31.171 sor￿ ￿turity ea Pens￿ Cos Tthl 070 4153 Nw*bEr Youth & F￿￿Ks￿r(k￿ All LTru￿h to thr Stynd wbKh th¢ of•U ar< pid ￿￿&T41*￿￿￿1thth¢￿iE￿Il￿K￿J￿4lE. whJ¢b Is KWtyyt4rsofserY Ftr ￿ yw urd¢r the MJpw¥J 131.642 M)d the siJpeAé (m ¥L*wye￿)￿lI￿1. Trryit¢¢ Rdaftrj Thrty Tr•wKIio•b Th¢¢DMt¢tt dotKdtttqivtexrAbEs¢Owthkn th*[Vi￿]X￿•DCD1or*￿￿x¥ ￿￿14￿J¢ on tdalfofthr ChU￿h. The Irul ofsurh r¢unknJrw%ntyts th¢y¢v wa5￿21. Tr¢nuAe(thmc411&1 £3.1 IJ k)d b￿forthe￿thh1er. 8 D*bh) 24 ZJ &477 3.925 R¢fvnddu¢ g Crtdiior• Y.￿? 975 (hb¢r 10 ValuntEe In Wigh tsftheabxth 01￿*D4th￿tkyI￿M￿btR￿ftsbtytt rnade by trolmietl* who8iyelheTrtThew￿ forth¢kn¥fLtrfth¢Cknh. Tht4rE4s•f con8reytl￿d lif¢ whi¢b r¢lyM the *¢ wKoJvmt44ndrnythvfth¢*iv#y bt uo*bi• wmr 12 East Kitbride Old P*risb Cburtb ofs¢tsi]aDd Notu forni1￿g part of the fiDantiAI Jt•temeDts tor the year eDd¢d 31 Dtttmbtr 2024 G<•trdl Flxed A C￿¢￿1 A￿45 7&469 lJ69 100.031 Current Lithilits Net useLJit)I t*r2024 12 Movqm¢Dty V¥• IAry¥Iry 24 O¥¢sothi Ai31Drf 24 Trnwfe ROb¢￿0Th Lw Sunthy s(￿ Ruirlcied Restrilltd fi￿11 u1ft￿rk1¢& Cthiernl Fund 95J95 153.fO)1 179282 69,721 R¢*Th¢ sp￿￿ Dgbign•*dFun& Income fmm the strjkn Rober￿ Leg*ty eXF￿N&￿r¢. In¢ome from th• Sun&y 5¢hoo1 Lyles Iowwds Tr Un￿trIC￿l Furt*￿￿5￿ orthe￿￿th. The DeJi8nthd Fun&4re th¢wtoffiqthhdd ty•ndM b¢b￿rot￿la￿X¢h wi*••d*iltd Noifr 14 •Dd 13 E￿1 Klibride Old Patlsb Cbureb of forthing of the fLnallcial st*ttmtnts lor Ihe vur ended 31 Ilttethbtr2024 EJ Cthtioii for Thlrd Ckn*•n Aid L￿￿¥¢3& F1*rf5 L¢prfysy Mmskn Wixuen's Akl 3.149 l.B92 9Q7 1262 243 Btythsw(& Cv* B*1¢ ijji 1,676 703 643 Thwjthy CO￿￿Orc Art5& Crnl 2J) Js 27 l.J45 10,4 375 14