The Church of Scotland Campsie Parish Church of Scotland Congregatlonal Accounts to 31st December 2024 Congregatlon No. 160852 Scottlsh Charlty No. SC000835
Trustees. Annual Report Year Ended 31 December 2024 The trustees present the annual report and accounts fcr Campsie Parish Church of SuJtL3nd for the year ended 31 December 2024. Reference and Admlnistratlon Information Charity Na Campsie Parish Church of Scotland Charity Registration Number SCOIX1835 Congregatlon Reference Number 160852 Contact Address 130 Main St( Lennoxtown G66 7DA Trusteos Mlnister Xntertm Moderator Session Clerk hurch Treasurer Independent Examiner 8ankers Virgin Money 110 Cowgate Kirkintilloch Glasgow G66 Ilu
Trustees. Annual Report Year Ended 31 December 2024 Structure, Governance and Management Governlng Document The Church Is admlnlstered In accordan wlth the terns of the Unltary Constltutlon. Recrultment and Appolntment of Trusto¢s Members of the Klrk Sesslon are the chatlty trustees. The Klrk Se551on members are the elders of the church and a chosen from those members of the church who are considered to have approprlate glfts and skllls. The mln15ter, who Is a member of the Klrk Sesslon, Is elerted by the congregatlon and Inducted by Presbytery. OryanlMtion•l Structure The Klrk Sesslon Is thrrently chalred by the Interlm Moderator and meets wlth approprfate commlttees. The Kirk Session usually meets 51x tlmes a year. QbJ¢rtlves and Artlvltles The Church of scOand Is Trtnltarlan In dottrfne. refomed In tradltlon and Presbyterlan In pollty. It exlsts to glorlfy God and to work for the advanrnent of Chrlst's Klngdom throLtghout the world. A5 a national Churth, it ad<nowledges a d15tlnrtive call and duty to bring the ordlnances of religion to the people in every parf5h of Scotland through a territorial ministry. It co-operates wlth other Churches In varlous ecumenlcal bodles In Scouand and beyond.
Trustees, Annual Report Year Ended 31 December 2024 Achlevements and Performance The Church In Campsie continues to preach the Gospel of Chrtst In faith and belief that Chrfst's Blessing is open for all. The Church continues to support its mission financially. and provides facilitles to many youth groups within the Parish. The church runs a dementia friendly-coffee & Chat- group on a monthly basis. which also involves the local primary school. There is also a Guild group that meets fortnightly. The church also runs a. now annual, carol singing event in conjunttion with the two primary schools in Lennoxtown. Financlal Review The financial position of Campsie Parish Church is currently sati5tsctory. Free will offerFng and donations are lower than in the previous year. Fuel costs. whilst hlgher than last year, are lower than they should be due to a billlng i55ue. Gift Aid claims for the period from Ortober 2023 to September 2024 were paid in the sum of £4,731. This leaves an approximate amount of £2000 to be daimed for October to December 2024. The church acknowledges the kind donation of £200 from the Guild and £60 frDm Kelvin Trefoil Gulld. Reserves Policy It is the Trustees. poliq to hold suffictent reserves to cover expected expendlture, including deslgnated funds. At the year end, the thurch held unre5tritted funds of £36,805 representlng about six month5 expenditure. This represents an acceptable reserve. The church also holds £3,096 in the current account of a re5tritted fijnd for a specific purpose.
Trustees. Annual Report Year Ended 31 December 2024 statement of Trustees. Responslbilltles The trustees must prepare flnancia5 statements for each finandal year whlth glve sufflclent detail to enable an appreciation of the transactions of the Church durlng the financial year. The tnjstees are responsible for keeping proper accounbrKJ records which, on request must flect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotiand) Act 2005, the Charities Accounts (Scotland) Regulations 20th las amended) and the Regulatlons Anent Congregatlonal Flnance approved by the General Assembly of the Churth of Scotland In 2016. They are also responslble for safeguardlng the assets of tne tharlty and hence for taklng asonable steps for the pVentIOn and / or deteLtion of frnud and other Irregularltles. ielr behalf, Date
Trustees. Annual Report Year Ended 31 December 2024 Campsie Parish Church SC000835 Independent Examiner's Report to the Trustees of Cpmpsle Parlsh Church I report on the accounts gf the charity for the year ended 315t December 2024 whlch are set out on pages 7 to 14. Respectlve responsibilitle$ of tNstees and examlner The charlty's tnjstees are responsible for the prepar2tlon of the account In accordance with the terms of the Charities and Trustee Inve#ment (Scouand) Art 2005 and the Charities Acco(tnts (Scotlandl Regulations 2006 (as amendedl. The charlty trustees consider that the audit requiretYEnt of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibllity to examlne the accounts as required under section 4L{11 (c) of the Act and to state whether particular matters have come my attention. Basls of Independent examiner's statement My examination Is carried out in accordanTr with Regulètion 11 of the CharitÈes Accounts (Scotland) Regulation5 2006 (as amendedl. An examlnation Includes a review of the accountirtg records kept by the charlty and a comFanson of the accour.ts presented writh those recorcls. It also indudes conslderation of any unusu21 Items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. Ttrie procedures undertaken éo not provide all the evldence that would be requlred in an au¢Jit. and consequently I do not express an audri opinion on the view given by the accounts. Independent exarninee5 Stat•ment In the COU of my exarnlnation, M matter has come to my attention l. which g.:ves me reasonable cause to belleve that in any material respett the requlrements tD keep accounting CordS In accordance Mth Section 44(1) (a) OF the 2005 Att and Regulation 4 of the 2D06 Accounts Regulations (as amended). and to prepare accounts which acccrd with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (a5 amendedl have not been met. or 2. to Whic., In my Oplnion, èttentyon should be drawn in order to enable a proper nderntanding of the accounts tn ho Name Professional Qualificati¢n IProfessional Body Address Date Ai/J/z
Campsie Parish Church of Scotland Receipts and Payments Account Year Ended 31 Dernmb•r 2024 Funds 2024 Funds 2024 Funds 2024 Total 2024 Total 2023 RIpts Donatlons Artlvlties for generating funds Investment Incorne Other Charitsble artlvltles Other Incomlng Resources Drawdown from General Trustees 42.SS5 1,050 1,615 42,555 1,050 1,615 71,397 2,030 1,433 22,596 22,596 ii.ioo Total Recelpfs 67.816 67,816 85,960 Paym•nt• Costs of gener•tlng funds Ch?rftable artlvltles Governance Costs Assets and Llabllftles 74,144 1.000 75,144 56.655 Totsl Paymonts 74,144 1,000 75,144 56,655 Ex¢•M of rff•lpts ov•r p•yment• for the year {6.328) (1.000) 17,328) 29.305
Campsie Parish Church of Scotland Statement of Balances As at 31 DecembÈr 2024 Un*•stricted RestrtLted End0wmt Funds Fund$ Funds 2024 2024 2024 Total 2024 Total 2023 Bank & Deposit Balanees Sank & Ceposlt balances brryJght forward 43,133 4,096 47,229 17,924 Movement In year Excess of Te5pts over payments ftsr the year (6.3281 (l.QW) {7,328) 29,305 Bank & Deposit balances carried forward 2 36.805 3,096 39,901 47.229 Inv¢¥tments at Market Value li 74,459 74.459 68,135 12 2.808 2,808 4,113 Uablllties The Atxounts were approved by the Klrk SesOn on .
Campsie Parish Church of Scotland Notes forming part of the Accounts Year Ended 31 December 2024 l Basis of Accounting These accounts have been prepared on the Receipts & Payments basis in accordance wlth the Charitles & Trustee Investment {Scotland) Act 2005, the Charities Accounts (Scotland) Regulatlons 2006 (as amended) and the Regulat¢ons anent Congregatronal Finance approved by the Gener31 Assembly of the Church of Scouand in 2016. 2 14ovements In Cash Fun At l Jan Receipts Payments Transfer4 2024 2024 2024 2024 At 31 Dee 2024 Unrestricted Funds General Fund 43,133 67,816 {74,144) 36,805 Re*ricted Funds Ferfe BeqtEest 4,096 (I,000} 3,096 Endowment Funds None Total Cash Funds 47,229 67,816 (75,144) 39,901 Purposè of Funds unrestritt Funds General Fund: The Fund represents the free reserves of the congwation which can be vsed In the furtherance of the Church's Dbjecknves. Restricted Funds Ferrie Fund .' The bequest asslsts the poor and needy of the parish Endowment Funds See Lnvestment Note
Campsie Parish Church of Scotland Notes forming part of the Accounts Year Ended 31 Do¢¢mber 2024 Funds 2024 Funds 2024 Funds 2024 Total 2024 Total 2023 3 Donatlons Offerings Tax CoVed on Gtft AÈd Legaeie5 Contributions from Congtegational Organlsations National Giving Day 37,824 4.731 37,824 4.731 44,809 26.588 42,555 42,555 71,397 4 Actlvities for Generatlrw Funds Regular Fundraislng Events Use of Premises Other 1,040 io 1.040 io 1,955 75 1.050 1,050 2.030 5 Invastment Incom¢ Deposit Interest Bank Interest Ivldend Income (General 1rpOse) Dividend Income Ioswald) Dividend Income (Charitable Bequests) Dividend Income (Charitable Purpose5) 772 725 52 772 725 52 66 686 645 47 55 1,615 1.615 1,433 6 Other Charltable Activities Baptisrrts, Weddlngs and Funerals Other 7 Other Incomlrtg Rtsourc Insurance Claim Grant from EDC Grant frorn COS 22,596 22.596 9.156 500 22.596 22,596 ii.ioo io
Carnpsie Parish chUh of Scotland Notes formlng part of the Hnanclal Ststements Year Ended 31 D•wnber 2023 UnrIcted Re5trlcted endowment Funds Fun¢ts Funds 2Q24 2024 2024 Total 2024 Total 2023 8 Analysls of P•ymwits Costs of C*neratlng Funds Givlng to Grow Presbytery Dues Minlster's Expensts Locum Fees InsLtrance Pulplt Supply (net) Other salary Costs Fabrlc Repalr5 and Malntenance Councll Tax yroll T&xos Other Buikiing Costs lu111e$) Church Office Expenses Other Expenses Manse Expense Bank Charges Charltable Donatlcns 18,951 18,951 2,684 80 10,493 23,003 1,152 960 80 10,493 2,044 90Q 5.404 25,741 (iii) 2.458 2.499 1,744 772 275 1,778 240 900 5,404 25,741 (iiii 2,458 2.499 1,744 772 275 60 1,150 11,923 2,600 2,228 1.944 1,916 2,184 90 60 1,180 150 74,144 75.144 56,655 Govemjnce Costs Independent Examlnerfs Fee Ats and Llabilltles Purchase of Flxed Aqsets Total 74,144 I,ouo 75,1 5tr,65 9 Trustee R¢munerat14)n •nd Relat Party Tran•a¢tlong No Trustee or a person related to 8 Ttvstee had any personal interest In any contrart or trnn5actJo entered Into by the £harity during the year. A refund of £111 recd¥1 In respect of Coundl Tax on the Manse. Travel expenses at the rate d £80 werè paid to the mlnlster vla the ChLFrch of Scotland and recharged to the charity. A net total of £90CI was Pc Ib I., respert of Pulplt Fees. li
Campsie Parish Church of Scotland Notes forming part of the Financlal Statements Year Ended 31 December 2024 io Mlnlster's Stlpend I Church of Scotland congregat(ons contribute to the Natlonal Stipend Fund whlch bears trie costs of 11 msni5ters' stipend5 and employe5 eontributtons for national insurance. pension and housing and loan fund. Ministers, stipeftds are paid in accordance with the national stipend scale, which is related to years of servlce. For the year under review the mÉnimum stlpend was £31,642 and the maxirnum stipend (in the fifth and subsequent years) £38.W. Znvestm¢nts li Market Value At on l Jan Purchases Disposals Revaluatlon 2024 2024 2024 2024 Galnl Market Value At 31 De¢ 2024 CO5 Growth Fund cosrr Income Fund 66,929 1,206 6,313 li 73,242 1,217 68,135 6.324 74,459 Cost 22,957 22,957 Held In respect of: Endowment Funds General Purposes Oswald Bequest (CharttabFe PLFrposes) Charttable Purposes Charttable Bequests 33,348 31.319 1,206 2,262 3,146 2,954 li 213 36,494 34,273 1,217 2,475 68,135 6.324 74,459 12 Other Agsets 2024 2023 Tangible Fixed Assets (Note 13) Debtors 808 2000 1,613 2,500 2,808 4,113 13 Tanglble Flxed Assets Equlpm•nt 2024 2023 NBV at l January Addittons Less Deprea0 1,613 2,418 (805) {805) 808 1.613 Equipment Is Induded at cost less straight line depreaon based on its u5efiJl life lestlmated as S years). No value is included for the Clsjrch, halls and manse which are vested with the Church of ScDtland GeneTrl Trustees. No charye is made for thelr use. Paymerts for repairs and maintenan are charged in the R&P Alc as they arise. 12
Campsle Parish Church of Scotland Notes formlng part of the Financlal Statements Year Ended 31 December 2024 14 Collectlons for Thlnl Partl•s 2024 2023 Chrfstlan Ald Collection ft)r Mlnlster Hower Fund Jessle's House 441 660 115 555 40 339 934 1,216 13