Cathcart Old Parish Church Of Scotland keport and Accounts For the year ended 31 1)ecember 2023 Cowtion Ner. 160917 Charity rnber. SC002727
C4THCAKf OLD PAR15H CHLIRCH TrusrEES' REPORT YeAA ENOED 31 December 2023 The Trusteos. woseni their annual report artrd financial statements of the charty ft)r the year ended 31° December 2023. finanaal statertbents have been prepad in accordance with the couniing 1cleS Set OLrf irk the accovrnts arbd (ompky wlth thE Gener31 Assembly RegtslèDOfiS for the Congreg3tian?l FTn3ncp. the Charities and TrSlee InvesLmentl5cotlandl Aa 2005. the Chariiie5 Actourrt5 Iscotlandl Re&ulotions 2(X)6 las amer)dLbdl lind Accounrin8 and Reporting by CharitiÈs- Statement of Recommended Practice opplitablLb ID charities preparing rheir auounts In accordance with the fJnan(iol Reporting Standird applicable in the UK and Republtc of Irelarmy IPR5 102 PblIshed or> July 20141. oBJEIvEs AND AcfiviTIES The Church of 5colland is Trinitarian in dottrir5e, Refornied in TroditFon and Prè5byteri•n in FX)lity. It eXts to glorify Gud dnd lo work lor the odvancement of Chflst's Kingdom throughclrt thp world. A5 a Naliondl Church, it acknowledRp5 o di5rncrive Call and Duty 10 brin8 the Ordinlrbces ot Religion to the peoplp in every Parish of Scotland throueh a EQffitorial Mintstry. It [Operate5 With other Churches irn various Ecumeniul bodies in Scolland and beyond. CJtlKart Old Porish Church ol Scotland 15 committed to being at the Heart of the Parish arbd cordinBty Ild$ o wide variety of SeFVicLs of worship. CoThgrPgBTior[ Worship Ss hold on a 5urtday Morning. At thosc Stlet5 Power Point Is uspd to prnjett the words of Praise, 8ible ReatfinK5. and suitablo ViSLwIs. Ihe services arE recorded digtslFy by video mera •nd vok>aded to our Churth Fa(ebook Page in the afternoon of that dav5 Service fortSe who are unable tsj attend the. Churth themselvvJ. ComTnunion is ce.lebrated twice a year, durinE rrborning Worship, usually on the lall SurHlay of April and tsf Ortober. At the beginnine of Febfuary 2023 our Mini51E "etired. Wc were ihen appoin with èn Interim Moderatoi Id E.e officioted ot our fi'rst additiunal servicp:. Cadei SeThice. This Wds WLIII atlvrKlp.d and otthe c3iJets took Icading ro115 in the. SeiCe. 602 Squadron provided ref(eshrntiit5 dlieFward5. Our normal SU1?Y Morning Serwces w£vre th.n taken by a ntsrribtrr of Ministots doing a rnonth to Six week slots, on Pulpit 54Jpply. These Ministers were waimly rE¢Èived by thE cory?.BatiDn. At the beRinnin6 of March our Church ho£red the World Dav ol Prayer sorvitÈ fullowed by aftprnoon tea ènd a good turn out of peoplÈ Ènjoypd thv service which was dL.IivoiLd Ew ladses fttsm our CILt¥ter C.hurches, During Holy Week we held 3 Guild Ep.rwce lollowL.d by AfternDOn Te3. And on Eastei Sundoy we had an easter Egg Hunt as part of the service. The kid5 realty Enjoyed huntinB tor the e885. especially as they had to firbd a swtific colour of ptaszic eEB. Our Cluster 8roup derided thot wc would have Themed Summtr Evening Services. CattrKart Old h3d ihE therne of Creation And the Service was well received by ihose who . SPÈEially eThloye_d the photQRTrph5 dep7thn8 creabon in all Its Iofrns. RL V. down frDm the Intprim Moderator P05t at the end of Aueust due to family m&¥.£'"" appoirrted Rel. rom Septcmbcr orswards. In Septombgr w# had an afternoon h.?d to 5rep ,'P Ivere
sp.rvice foT C-.4.-.:" I r.J -In? f ouadron to rempmbpr the Battle of Britain, which was tèkvn by our Locum RLV. i ith some Cadrt ond Squadrori input. We continuod ¢0 hav• a variety of MiThisttrs and Wn..;IIF) loaders ihrougho(n the year and sn November wc had our Ren)embrènce ServicÈ5. On the 12 November, RerFbP.mbrnrKe Sunday we wgre. ioined lotsl school children and olher m•.mbers of the public who wished to lay wreèth5 in the Church. I he MinirtertakinE the Servicp did an exceptsonal job and p.veryone who vTr5 prp5ent was reèlly pleas?d at the way he incorporated a number of wor5 and lnierestt Information into his worship. In tho afternoon we fiftished with °POppIL on the River" to brlng our Rp.membrance worship to è close as bye remembered the people from our Parish who lett d(Y4Vn the River to serve our Country in the. War5. Our Chrlstmas Sp.rvicps look pl?co 24 ' Dpcember with a mom5nE 5?rvice culminating WiTh sin8ift8 round the Christmas Tree and thtn Sn the evening a Torehliiht seryire for the Chitdren and Adults then finishing Wlth 3 servtce on ChrisiM Morning. ACHIEVEMENTS AND PERFlhRMANCE As of 31 DtcErnbpr 2023. there wert 184 members on tlie r¢Jll. Our Members contsnupd to come to Church dfKI were 5¢)on wclcominE around 50 on o Sunday MominE. We continue to olfer Teè and CotfeL> after thp Cthurch Servi£e5 and this has provcol KK>pular with the iongregatipn. During NovcmbÈr we ? leok in our boiler 5V.Stem and sadly ih would have (ost a six figure. Sum to tix it operty- We decided that we would use ovr smaller McKpllar Chapel and I$tlled pprtable calDr £as heale.rE lo providc heal along wtth a btrR ba8 of blankets. Despiie ihe Coolne in thp big Sanciuary, we continue to have around 45 peoole Clpmifig every Sunday to WorshSp in ihp. Mr.Kellar Chopel. V¢e contfnved with iho buddy system set up at the bcginninR ot Covid, whtsre vulnerable members: those with families living a distsnce away OUT mare ?.Iderly rnembcrs; Trreiwd a phone call fn)rn session mcmbL'r on mon41, Tvesdoy. WedrdaY arjd Frid¥*. The pho r3115 were spllt Into mana8eabli" group5. F¥•ryone continues to enjoy haMn6 someone to 5pp.ak to most days and they are happy io LhaL about how they ore gelliriK on. Since Our ministet retirpd, rjne of our elder5 has been uploadrng prayer5 and othei InreSting informaron onto Our Churth Facebook page. Thprp were mrning prayfs as well as goodn praye.rs. Sadly Our Church newsletter has had to take a break from publi%hini due to illnoss. A nLFmber ot pooplo now have Life and Work. the m3ga?ine ot the Church nl kotland. sent lo them by prJsT. Our follovAr5 on FocebDok again increax•d duri 2023 as many rnpre people were seafchinE Dnline for Faith IrbpLrt. A photographit rctofd is madp durinE 8optssms and other events in tho Church and in 2023 WL. had 1 Baptism. 3 Eirl. We havt d coupl# ot tamilies that rtow brinK their children lo Church each weo Duriro 2023, sorrje m?.rnbp. rs of the Sessioft continue to atte?Id thE cILLttPf meeiings a5 WL. seek to rollow the ttew T3rKet5 we are being SL'I for MF55ion Plannin£ in our are.a. We were trKouraKed to wnte our plan to help our Presbytery lo m8f.t tho tsrBets set by Faith AcDon. Our original p13rh allt)WS us to form two Linkaees: Cèihc3rt Old Parish with Cathcart TrFnity and Cllfttarihill church with Queen's Park GovAnhill Church. Iht Linked CharEes would then go into two Formal Unions in due cou¥sc to serye the Missional need5 of are? of ihe Cily OF Glasgow. In late 2023 Cathcart Old Paiish and Cathcan Trinity have d&ided th41 we ère now £OinE Strai£ht to Union. Look Who's Learr•ing Nursery and The Sorurday Café Clubs IcaterinE for childTEll WTth special rbeedsl are now fvlly oper<iling iheir provision. fhÈ Nurspry running 5 days a week during school term time from 8.3thm ti113pm with Lunch PitsvidEd and Saturday Café running a Tuesday eveni session 6,30pm till 9pm, a saturday session from 12nogn ti113.30pm and a Stsndty Sps%ion trom 12r)oon ti113.3Opm. During the summer Holidays as a5 Qther school hDlidabs, there wès èlso morning and afiernoon se55ions lof the SaiurdJy calé dients. All Paren/ Cdrets accessin8 the
NUery and Saturday Café continue to be exiTernely happy that there is now on8oift8 Provisiun (Dr their children. Oui Rainbumra, Brovmies, Guides and Ranllers continLoed to thtir meetlng5 and thp.y are all Lnjoying being ablg. to WOTk in Kroups, le#rning new skills, earning badges. doinR craft5 and cookin& The Browrties went to ck H¢lid3y ènd Ihc Guides weni to DNision Camp At our Campsite Athxhaird•.is at Gartocham. A g31 llmewas had by all the girls and le.ade.r5. The Guild Conts"n[ in February 2023 and wv. th•n ccjnrinued to meet weekly th our rrral programrr)es of speakers, singers, slide show5, all Dppn•d with Hymns, Bible Readings and Prayer and closine with Afternoon Ita. Members Of the Guild able to tJko part in 2023's World Day of Prayer in Laihcart Old P4nsh Church this .ar it Was Rood to bc able io join wilh othe.r people to pray ftsr ulhLirs. Tl)Li Cleaninutr Group, and MAintenJrice Group IThe Tucsdèy Boys} also continued in Fbrry 2023. 1 of Kroup5 p.rovided opportunity"c5 fo¢ fnendship and fellowship. TopTrLski's la prlvJte caterin8 company). contsnucd io provide cat(ring txcilitiÈS,' 7 dws o week ffom 9,30am ti117pm', to our local area. Thoy contsntsod their phorbg.-in ordering seryicc atNI delivtrv service and this is Proving [pUlar al Lunch fimE WTth thè local Sp.condJry Pupils. Thi. Royal AIT Forc As'siKiabon continued t1r Once-both Friendship Friday texoom in the Church. It Was w911 rp.cpive.d by RAFA and Church mcmbers. Anancial Reviéw Hi%tarically thp principal sources of income are offerirw and dun4itions. HDwpvp.r. in rerent yeafs zhe rental Incorne ceiVed has also bccome a factor. In 2023 toidl irKom•. fmm all these sources amounted to £132,18212022 |£106.2281 with ihÈ inLrease being dLbe ro a subxann'al Icgacv. Rlsk Manaeement The principal risk5 faang charity and the plans for mitsEats"on are hi¥hliKhted blovx. Risk- The cost of possible major structur41 rcpair5. MiliBation- In r•(ent years a full 4trLthTJI surverf of our historic church buildinB5 Wa5 carrie<l out wilh ihe inlention of preparinR a detailed plan fpr rhe furure maintcnance and repair_ This vmrk ha5 been pEad on hold pe.ndÉng the resoluiion ot oiher facrors afftthrti the congregation'5 finance5. Risk- tslling income. As indied thls matter is under consunt revlew. The charity Irustees are COAS¢iOUS of ihe inijbility to hold 5ufh.uent resef¥es to meet 6 months obligations. I his is bcTng con5idere(t a5 Part of the current Mi55ion Plan beiTr8 undertakeTh and a lubon will be included withtn thi5 rewew_ PL4Q 3
The is a registered chafrt¥, number S((K)2727 ènd operates under the 0mo Constitution. under which rhe Kirk &55rorb deals with all mallLJf5 CNII and sacrp.d. Members of the Kirk Se5£ion ore the Chanry Trustev5. The Kifk SÈ5sion ore Élders ot the Church are ch05e.n trom Ih05e members of the Chur¢h who are considervd to have th? appropriale 8ifts and ski115. The Minister. who is a member of the firk Sessiun. is electcd by the conErk%ation ond ir1dLted by pr•.sbytery. The Kyrk 5p_5sD met on IQ occasions thi5 yeor and is responsible lor the spirltuBI and temporal affairs within thc Church. BerwceN Meetings of Lh¥ Kirk Session e¥v.cutive poweT5 are granted to the Church Managemenr Team which reports to IhE Kirk Session. PmpOlS or rerommtndation5 made thg Church Managemeni leam must be approvpd or homoloEateO by Kirk SeSsn. Referorbco and Admini5tTrt1 InlonhatiDn Charity Name." Cathtart Parish Churrh of Scotland. Glastow Re8lstratron Number 5C002n7 Con8rrfational Re8lrtration NumP*er i60? Trustees PAcFLt
PrI1paI ¢)ffi¢e 8eaie Minister.- I i ill oa/o2120731 IrIM Moderator Fr,Jm 0410212023 till 31108120231 r Jrn 0110912023) Session aerk (ongwatiorI Treasurer Pri1P1 Office Cathc4ri old Parish church 119 Carmunnock Iload Glosgow G44 5UW Independent Ex3mi Name ddre Des11,7rIr):) Bat)k of S¢otiand 20 Busby Road garkon Glasgow G767%H Cofitact Address lor the Office of the Scottlsh Charlty Regulator Addre. .
Cathcart Old Parish Church of Scotland
Year ended 31 Docember 2023
Accountine Policies
The prInci1 accountin¥ pDlicies, whkh hav• been applled consislenty in the curr•nt 4nd preceding year
in dealing with items which are corn£idered miterial to the •ccouDts. are set out below.
Ba515 Of preparation
The aCt¢nIS hève be•n prepared under the histori[ cost corbvpnlton. modified to rcflett the inclusion of
investments and rMns• ai market value. ar)d In atcordancr with applicable acc0uni1 standards.
Accounilng and R•porting by Chariiies- Staternent of Recommended Prartice appljrablp TO charities
epaTin8 their iiciounts in xtor(Jance with the financial RLbFMin8 Stèndard appli
Cathcart Old Parish Church of Scotland Year endod 31 Dgcember 2023 Accounting Policies Expenditure reccenition Liabilitse.$ are recogni5vd 45 eypenditure as soon as there is A legal or construrtNe obligation iuffimFiting the charity to that expenditure. it is probable thai SLILIL'wnent will be required and the anwuni Df th oblization can be measured r•liably. All X.nditur¢ is a¢counttd on an ac{nlS basis. Afi expenses in(ILrfJing support ond eovernance C05ES are allocated or apporti¢ncd to the appliuble e4)tnditure headiny. The Charity is noi Tegistered forVAT and expEndrture therefore includt5 irrxovernble input VAT. xod Assets Thc chariry hxs thp. rl8hi to OCCU and LY4e tor its tharttable objects cèrtain rahEible ted ass•ts. IrKILJir the Chuich and halls, veste.d in the Chufch gf Scotsand Gerberal Trustees. No coftsioeration is payabl• for thp use of thesL' dSSets. Expenditu incvfrL.d on the repair and mJinienancÈ ot thesè a55etS 15 rhargod i¢sourtes èxpended in tho Staitm&nt ol FinaThcial Acts¥115 in the period in whith the liability arises. Tht manse whftch Is vèst•d in I t)ral Trv51ees is incltsd4d at m•rkc.I 1vE 35 estimated by iht TtUttè•.L All other fixed a&vt5 Cosilne In extess of £500 h•vifi8 a value to the charTty kryeatef thah one year. other than rhose arquired for sppcific wrposes. a (awalised. Oeprocidtion is pr(Jvided on a Str#iEht-line basis to write off the cost or initT31 l[e. le55 residual of taneible fixed assets over their estimated useful live5. Plant and Machinery 25% on cost and I[ on Cosi Fixcd a55et investrnents ère stoted al market value at the balance sh#t date. UThreallsed tains and losses Tepresent thi. differonct betw••n the marktl value at the beginnln8 and end of the tinancs?I year or. rf purthasèd in the year, the diffcrence between cost orbd miirkpt value al the end ol thL' yEar. RÈalise*J 8ains and losse5 rèpresg.nt the difference between th•. proce¢ds On drspo5al arbd th? market walue at the start of tFY year or cost If purchased in the year. Taxation C•thr4rt Olii Parish Church is reco@ni5ed as a charity ftsr the purpvse5 of •ppl•cabl¢ taxailofi legislation arKI is therefore nol 5ubjert to ta¥ation on ils charitable attiiities.
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Cathcart Old Parish Church of Scotland Year ended 31 December 2023 Appendix FUND5 HELD ON 8EHALF OFTHE CONGREGATION 8Y THE CHURCH OF SCOTLAND GENERAL TRUSTEÉS 2022 CAPITAL ACCOUNT Credit Batanc?5 held at 31 Decembor at cost Market Value. ot Balance5 at 31 ()ecember REVENUE ACC Cfédii 8•lae5 held at 31 Decp.mbe.r Credlt 8alance at 31 Decernber Pag
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Cathcart Old Parish Church of Scotland
for the year en
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