Cathcart Old Parish Church Of Scotland keport and Accounts For the year ended 31 1)ecember 2023 Cowtion N￿￿er. 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 prepa￿d in accordance with the couniing ￿1￿cleS Set OLrf irk the accovrnts arbd (ompky wlth thE Gener31 Assembly RegtslèDOfiS for the Congreg3tian?l FTn3ncp. the Charities and Tr￿Slee 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 P￿blIshed or> July 20141. oBJE￿IvEs AND AcfiviTIES The Church of 5colland is Trinitarian in dottrir5e, Refornied in TroditFon and Prè5byteri•n in FX)lity. It eX￿ts 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 I￿ld$ o wide variety of SeFVicL￿s of worship. CoThgrPgBTior￿[ Worship Ss hold on a 5urtday Morning. At thosc St￿let5 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 fort￿Se 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. Se￿iCe. 602 Squadron provided ref(eshrntiit5 dlieFward5. Our normal SU￿1?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￿$t￿lled 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. Wedr￿daY 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 In￿reSting 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 operuni C4in be rneasored rÈlia￿- Interest on fvnd5 held on dpposlt 15 Includ￿ whLin receivablc. 4nd thp.Imount cèn be Mel￿￿red rellawy by the ch•flty.' this is rK>rm4lly on rbotific•tion of int•rest paFIJ or pay•blc by the bank DFvidèftd£ on invEstmertts arc recognis*d or￿C the drvtdemj ha5 bo•.n dedalL￿d and notifir4iion has been rEcei¥ed of th dividtnd due. On t￿elp¢ donoted professTror41 serv¥ce5 and donlicd facilities ore recognised as incorrn on the basi5 of th• val¢Jt of the gift to ihe charity which rs thLD amount the rhariry would have b•pn willing to pay lo obtain v.fVJC¢S QT facilities of equtviilent •conomiL ben•ftt on open marktl.- d Correspondi￿ amount Is then recognised as •xpendrture in the period of recetpt. In i(COfdant• wilh thc Charities SORP IFRS1021 the Bencral valunteer time of cowrci4lion ￿.MberS 15 Page 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{n￿lS 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 t￿ed ass•ts. IrKIL*Jir 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¥11￿5 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. 1$ g8 Ji 80￿￿0 ¢Xt In r4 t￿. L e• r in 111- Ill- Cy * OJ £ al If* ff U< go> go> I G) O IJ C (J tsJ O tsj 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•la￿e5 held at 31 Decp.mbe.r Credlt 8alance at 31 Decernber Pag I I Cathcart Old Parish Church of Scotland for the year enr the year ended 31 Detember 2D23 Aespectl¥e reSp￿￿1b11ItSes of tTUStee5 arrfl eurnSDer The charit¢s trusiees are responsible for the preparation of ihe xcounts in ?C¢Of¢arbce with the tenThs ot the chdrilie5 dnd Tiustee Inveslment (Scotland) A£t 21Xt5 and ihe Chèrities Ac(ounts Iscotlanl) Regulations 2[￿ la5 arnendedl. The charity ifu>lees consider thai Ihe audit requiremenl of Regulat#)n 10111 lal lo {cl of the Accounts Re8ulation5 does r￿t apply. It ts my responsibility to examine the accounts as reqLiired under section 4411) {cl ot the Ad Bnd ID 5tatÈ whÈthÈ¢ partitular mattefs have come to my attention. Ba515 of Ir￿¢￿￿tent examiner's st¥tenient My examination 15 uryie(l ovt in accordance with Regulation 11 of the Charities Accounts {Scotlandl R￿ulationS 2LKJ61ès a*)efiéedl, An examinaiion in(IL*s a re.￿QW trf the accounting records kept by the harity arKI a comparison of the accounts P￿Sented wirh thoy rpcordl It 3150 includÈs tonsideratpDn of any unusual itpms or disclosurcs in the accounts. and seek5 explanations Irom the trnstees torbcerning any such rnfftrs. The procedures undertaken do rM)t provide all the evidence ihat would be rèquired in an avdiL and conseque.ntly I do not express an audit Opinion on the view 8iven by the Jccounts. 1ndèr￿￿thnt •xamlnerf$ 5t¥teTr*nt In the tourse of my examination. no motter ha5 rnrne to my attontson which gives me reasonable cal￿ to believe that in arjy material rèspè￿ thÉ requirements.. to keep actountjnR records in accL7rd4nct with Sectiorl 44111 lal of the 2005 Acr and Regulation 4 of the 2(KJ6 A(count5 Re&ulatiun5 iim¢rKledl. Jnd to prepare accounts which accord with the accountiry records and compty wilh Rezulation 8 of the 2(Th Accounts Regulètiorts {ès afftertdedl have not been rneL or lo whith, irt my opinion. attenrion should ￿ dra¥m in ordeT to enabbe a propef ￿￿lerstanding of the P(ofess AddrÈ&", Member Iftsiituie Bankers ol Scotland Date 23f412-4 Pè8e I I