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 scO￿and Is Trtnltarlan In dottrfne. refomed In tradltlon and Presbyterlan In
pollty. It exlsts to glorlfy God and to work for the advan￿rnent 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 p￿VentIOn 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
R￿Ipts
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 End0wm￿t
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 T￿e5pts 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 Ses￿On 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 ￿CoVe￿d 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 chU￿h of Scotland
Notes formlng part of the Hnanclal Ststements
Year Ended 31 D•wnber 2023
Unr￿Icted 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 lu111￿e$)
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
A￿ts 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 employe￿5 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 Depre￿a￿0
1,613
2,418
(805)
{805)
808
1.613
Equipment Is Induded at cost less straight line depre￿a￿on 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