Broom Parish Church of Scotland
Congregational Accounts
Year Ended 31 December 2024
Congregation No: 160842
Scottish Charity No: SC003290

Broom Parish Church of Scotland
Trustees. Report & Congregational Accounts
Year ended 31 December 2024
The Trustees present their annual report and financial statements of the charity for the year ended 31
December 2024. The financial statements have been prepared in accordance with the accounting
policies set out in pages 15 and 16 of the accounts and comply with the General Assembly Regulations
for Congregational Finance, the Charities and Trustee Investment (Scotlandl Act 2005. the Charities
Accounts (Scotlandl Regulations 2006 las amendedl and Accounting and Rèporting by Charities:
statement of Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland effective from I
January 2019.
Objectives and Activities
The Church of Scoiland is Trinitèrian in doctrine. refomied in tradition and Presbyterian in policy. It
exists to glorify God and to work for the advancement of Christ'5 Kingdom throughout the world. As a
national Church, it acknowledges a distinrtive call and duty to bring the ordinances of religion to the
people in every parish of Scotland through a tÈrritorial ministry. It Co-operate5 Wlth other Churches in
various ecumenical bodies in Scotland and beyond.
Ser¥lces of Worship and Sunday Club Breakfast
Broom Parish Church has services of worship every Sunday at 10.00am followed by a Coffee Break.
Communion Services are held three times a year. February, June and Ortober. Our Sunday SeNices 3re
live-streamed tD enable those unable to attend in person to participate in worship. This has proved
meaningful and helpful and is much appreciated by those unable to attend in person. It is also helpful
for those who wish to recall the Service at their leisure. There are additional mid-week Services on
Wednesdays from the beginning of January through to Easter and again from October to just before
Christmas. These Services are well attended and are held in the Church followed by tea/coffee in the
Columba Hall.
We have a rota of Readers who contribute regularly in reading lessons. We have a team of three to
operate sound. lighting and live-stream eath week. There is a welcoming team of Elders and other
members who also uplift the offering.
Holy Communion is periodically shared with those in local tare homes, hospitals and as requested in
their own homes for those members of the congreiation who are unable to attend service5 in the
Church.
The Choir contr.nues to contribute to the worship each week, under the leadership of
with a growing repertoire of material. We have welcomed additional members. An Intruit 15 sung tit
the start of most Services and anthems are sung f￿qUentlY in addition to special occasions such as
Communion, Easter. Christmas and Remembrance Services. The Choir also organi5es and leads a
Service of Lessons and Carols on the Sunday before Christmas.
Other Services include the Christingle mid-week Setvice prior to Christmas. This is enthusiastically led
in the main by our young people and has proved and continues to be a major Service in our church
calendar. It 15 heartening to share with our young people and many families in our community. We
were especially grateful again thi5 year to have KC Communtty Choir join with us swelling the numbers
greatly. The Community Choir prathses each week at Broom. We were happy to have received manv
compliments about our Christingle. particularly since it was an entirely new experience for many. We
now have a 'tradition' of enjoying a wonderful buffet 3ftenMards which create5 a tremendous sense of
community. The Minister has had the privilege of speaking with people who have no church
connectron and in some cases have never been in the church who were qutte amazed at how much
they enjoyed the experience. a sense of unexperted and genuine enjoyment. Towards Easter we
usually have a similar event, the Easteringle Service. telling the Easter story. This is also led by our
young people and is followed by a buffet supper.

Broom Parish Church of Scotland
Trustees, Report & Congregational Accounts
Year ended 31 December 2024
In respect of young people in the Church, there is an obvious need for a specific ministry in working
with young people. It is unsatisfartory to think that we can simply do as we have done in past years
with a variety of volunteers seeking to 'cont3in' our younE people of varying ages and stages. There
are many ministries within the wider church and with the inevitable changes we will be faced with we
shoul(1 consider collaboration in young people's ministry. It is clearly not a role to be filled in an ad hoc
voluntary capacity parkncularly within an ageing congregation.
The current Sunday Club has now developed into a regular monthly Breakfast gathering. This has
proved a most enjoyable, positive and practic31 developmerbt a5 It accommodates young kmilies more
conveniently than the regular'sunday School type, service. Everyone is welcome to join in the Service
following breakfast. The earlier part of the Service is specifically aimed at young families. Currently
there are 30 family contscts on our Sunday Club Wh3tsApp group. We keep each other up to date on
what's happening.
It is the Ministerfs intention to include some of ouryoung families in the planning of Services in future.
It is important for us all to consider differer)t styles of worship and not be confined or restricted. Our
worship should be suitablè for all ages and there are exciting possibilities for us as we journey through
the year.
The Min15ter is seeking to recruit someone in the congregation to undortake the Leading Worship
Course. This is a course run by the University of Glasgow with accreditation.
The Minister has indicated his retirement by the end of August 2025.
It is hoped this year that we might have joint ServI￿s during Holy Week with Williamwood Parish
Church. this is yet to be confirmed.
Newton Mearn5 and Eaglesham Churches Cluster
Despite several meetings during 2024 there continued to be little progress in agreein8 a Mission Plan
forthe area. Some changes announced will have an impact however. with four out of the five churches
in the Cluster being vacant by the end of August 2025.
At the start of the New Year there is a much more positive conSiderat￿n whith involves leaving our
current cluster and forming a new cluster and a possible linkage with Williamwood Parish Church. The
degree of enthusiasm and positivitysurrounding this initiative contrasts sharply with what has up until
now been the case. We look forward to moving on together and we will keep the congregation
informed of our progress.
Use of Halls
We are proud of the part we play in providing faciltties for and support to the parish and the wider
community with people of all ages and faiths benefiting from Broom'5 excellent facilities.
2024 once again saw an increase in hall usage. As well ès the orE3nisations who meet
dailylweekly/monthly in our halls, again we have welcomed Mearns Costle High School who held their
Graduation Ceremony in the Churth and local Nursery Groups who have used the Columba Hall and
Sanctuary for graduations, parties and special events throughout the year. We were happy in 2024 to
see an increase in the use of our halls by U3A for the various clubs and artivities they offer. In
November we welcomed the local Co-op Foodstores. represer)tatives {Pioneersl who held an Open
Day forthe community.
The increased demand for use of our ha115 at certain times of the day is greater than what we can
sometimes accommodate, but we always strive where possible to offer alternative days and times
that may be suitable. We enjoy a close working relationship with all our hall users which enables us

Broom Parish Church of Scotland
Trustees, Report & Congregational Accounts
Year ended 31 December 2024
at times, with their co-operation, to accommodate extra one-off Ex)okings and event5 which benefit
the community. The popularity of our halls is reflected in a hall rental incomethisyear of over £60,000
which exceeded the annual forecasted budget.
Many people make hall booking5 by coming into the office and this occasionally enables the Minister
to come into contsct with them and introduce himself. Personal contact with people has resulted in
newcomers to the area attending some of our ServI￿S and artivities. Some have come from other
areas with a church connertion. The use of our premises by the wider community is greatly
appreciated. particularly as there is no other comparable fatility in the area.
The level of hall use we have at Broom requires demanding and time<onsuming administration and
practical preparation before, between and after events. We are indebted to our staff and volunteers
who make it Possible to accommodate the high demand.
Achievements and Performan
Fundraising and Community Events
Summer Family Fun Doy
Broom Church community enjoyed a fabulous afternoon of outdoor fun with around 3CKJ people
attending. Fun artivities included games. a bouncy castle. and a super-size slide. We also had our ever-
popu13rTea Room, with lots of sweet treats & home baking. Burgers and ice cream were a150 available.
We extend a big thank-you
uddon Construction for their generous sponsorship
of the event. We were fortunate to have so many volunteers to help with the various event5, including-
And finally a big thank-you to everyone who attended and supported the event.
Christm05 2024
Once again Broom Church was at the heart of the local community, hosting events in the run up to
Christmas 2024.
The first event was the Christmas Lights switch on. We had new lights this year and the event was 3
huge success with over 200 attending what has now become an annual event in our busy festive
calenda
ur fabulous catering team provided drinks and refreshments for all. Everyone wa5
given a glows¥ick before the big countdown to the switch on at 5pm.
The second event was Breakfast with Santa. Breakfast was a sold-out 5ucce55 Wlth over 120 member5
attènded a fabulous cooked breakfast and met Santa. A special thanks to
ur breakfast chefs and our fabulous events team who hosted our
uests for
breakfast and a551Sted Santa on his arrival with gifts for all the children. Huge thanks also to
for
stepping into Santa's boots at the last minute and being a fabulous Sants.

Broom Parish Church of Scotland
Trustees, Report & Congregational Accounts
Year ended 31 December 2024
Then it wa5 off to the Christmas Fair with festive fun for all at the numerous stalls in the Columba Hall
and lona Hall Tearoom. A huge thanks to all who hosted and donated atthe event. Ourfabulotjs festive
te3 room was enjoyed by all and a big thanks again to ￿the catering team for all their hard work
on the day.
Finèlly came our Christingle Service which was another hugely enjoyable evening for all. The Church
was packed and we were taken on a fabulous musical journey through the Christingle Story with many
of our young families telling different parts of it. The young members of our church gave out 150
Christingles to all children in the church and we were also entertained with fabulous festive songs by
amazing Community Choir. Following the SeNice refreshment5 and a buffet was served
in the Columba Hall and once again many thanks to
and the tatering team for a fabulous festive
buffet enjoyed by all.
These events do not happen by themsefves and there is a great team of willing helpers at Broom, and
in particular..
In addition we are Indèbteo to busine£ses in our conimunit¥ for thcir support ol our Chri5tma5 events.
Nicol Estate Agents for their
enerous sponsorship of our Christmas Lignts switch on event. Asda
Newton Mearns land
heir community champion) for continued support and generous
sponsorship of our Brea
obt with Santa event.
Between our Summer Family Fun Day and the various Christmas events we raised over £2.500 for
Church Funds. In addition and once again we succeeded in supporting and welcoming our community
through the doors of Broom Church.
The dates for 2025 are already in the diary for another exciting programme of events throughout the
year with further details to follow.
Mission and Outreach
Over the last year we have continued to successfully maintain links with those within our own
community and those further afield.
The Mtende Charity. run by Fiona Gunning, continues to be a focal point, which members of our
congregation actively supported. An aftemoon tea was held on 14, August which made more than
£2,000, and a stall at the Chri5trTras Fayre made £110. In both cases
thanks Broom Church tor
the use of their facilwiies. In addition, monies from the loose change collections continued to benefft
the Ekwendeni community.
The Church of Scotland Stamp Appeal. which Broom Church is very much involved with. helped those
in need further afield and therefore is as important as ever to continue.

Broom Parish Church of Scotland
Trustees, Report & Congregational Accounts
Year ended 31 December 2024
Chrittian Aid week. which is actively supported by Broom Church, and the decision to distribute
envelopes with the tommunion cards proved to be a good idea as a significant amount was raised.
The Shoebox appeal in November was another DptK)rtunity to help those in need and many of the
congregation rose to the challenge by filling a shoebox with much needed ttems.
The flower coordinator and her team continued to ensure that flowers were distributed to those
members of the congregation who were unable to attend services or celebrating a special event.
As mentioned above towards the end of the year Broom hosted several Christmas events. All these
events brought families, local residents and those who use our halls on a weekly basis to Broom,
thereby helping us to meet our Outreach aims and objertives. Going forward any idea5 for fLrture
Outreach events will be most welcome
Pastoral Care
The Pastoral Care Committee endeavour to maintain contatt with those members who are no longer
able to attend Church. It Is so important to let people know we are thinking of them, even although
we don't see them any more at Church Servi￿.
Over 40 plants were distributed to members of the congregation this Christmas and we are grateful
to the many members of the Cong￿£Stion who helped with the deliveries.
At present there are eleven members on the Pastoral ca￿ CommKttee. We encourage Elders to
share news of anyone in their District who may need either a visit from the Minister or one of the
Committee owing to illness. being incapacitated or bereavement. If anyone in the Congregation
knows of anyone who would benefit from a Pastoral Visit then please inform the Church Office and
we can take it from there.
Fabric Report
Fabric spend in 2024 has been restricted by Presbytery for essential maintenance only and likely to be
similar in 2025 until the Presbytery Plan is agreed. Budgeted spend for outside decoration has been
approved however we are continuing to source companies who are interested in quoting forthe work
which has been challenging.
Expenditure in 2024 ha5 been to ensure that our buildings remain wind & watertight. with additional
spend on improving our energy consumption as well as security & safety. We have had issues around
small leaks in the Ninian Hall roofingwhich we believe were down to leakage around the bolts securing
the roofing panels. All bolts and the sealing grommets have now been replaced with additional patch
repairs to the gully which appears to have resofved the issues.
Early in the year our church was surveyed by a Church of Scotland Architect as well as a Church of
Scotland instigated"Better Heating Scheme~ Survey. We have actioned some of the recommendations
to improve our safety & energy efficiency. particularly with the increasing cost of energy over the last
couple of years. A new"Hive" heating control unit has been installed in the Columba Hall whith allows
for better control of the temperature within the hall, increased flexibility for programming as well the
ability to remotely control the heating. It has also given some data on the heating-up time of the hall.
We have replac-d the lights in the lona & ColiJmba halls with LED panels which reduce the lighting
power consumption by around 70%, plus improving the light spread and aesthetics in the halls.
Security has been a concern across our properties especially after the tragic incident at Southport. We
have installed push exit bars on both doors in the vestibule. 3 latch lock on the kitchen door in the

Broom Parish Church of Scotland
Trustees, Report & Congregational Accounts
Year ended 31 December 2024
Columba Hall with further push bars planned to both improve security & ability to safely evacuate our
buildings.
Mactaggart & Mickel patched our Car park as part of the agreement on their usage over 2022123.
Unfortunately, with the high usage of the car park. we are al￿adY seeing new damage which will need
to be addressed in 2025. Other items that we should be considering is insulation in the Columba Hall
(currently there is virtually no insulation and on colder days we strugglè to get the hall up to
reasonable temperatures), improved securty along with tontrolled access to our halls, repairs to the
Ninian Hall Classroom roof Iwe are seeing water ingress) and re-roofing the Columba Hall Ithe current
tiles have reached the end of their life and have become porous & brittle with some water ingress).
Total Fabric spend in 2024 amounted to £7.589 for the year against a budgeted spend of £25,500.
however thi5 included the approved spend on outside decoration accounting for £15,440 which has
not been carried out. Key spend items were the Ninian Hall Roof1£22(MJl, installation of LED lighting
panels1£940I, fire escape furniture1£4451, installation of the Hive control1£4001, Annual maintenance
contracts & seNices1£2,5191 with the remaining spend on general maintenance & repairs l£1,0691.
Total works finishing slightly better than budget.
As our buildings are ageing Sanctuary119591. Ninian Hall119421 and extension119621. Columba Hall
119671 and Manse 119401, it is anticipated that thère will be some additional unbudgeted work
required as the halls are extensively utilised through lets to the community. but currently, similar to
2024, the proposal is to restrict this to essential repairs only in 2025.
Financial Review
The format of the Congregational Accounts complies with the Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic ad Ireland IFRS 1021 lettertive 01 January 20191.
statement of Financial Activltles
The Statement of Financial Artivities on page 13 gives an ovetview of the movement in the Church
Funds during the year. Total income amounted to £180,929 whilst Expenditure totalled £176,569
resulting in a surplus of £4.360 before recognising an unrealised gain on investments of £9,041. An
analysis of the movement over the Restricted and Unrestricted Funds can be found in Notes I to 5
with the salient points as follows:
Unrestricted Funds-
Income from Offerings at £86,095 (including gift aid tax recovery of £IS,9731 showed a reduction
of £6,18917%1 on last year. Thi5 reduction is a result of the sad death of some members and other
members moving away from the area. and not being rep13cÈd by new member5.
Hall let income at £64,985 represents a £12,210 123%) increase on last year. Rates saw an
inf lationary increase with the Church premises tontinuing to see strong demand from various
community groups and clubs.
Expenditure of £166.658 was £11.87818%1 higher than 2023. However, it was £11,91517%1 lower
than the figure budgeted for 2024. These positive an(1 negative variances are mainly due to
heating and lighting costs.
The Church previously benefitted from having low fixed price enew deals in place, however, the
electricity price deal expired at the end of September 2023 with the gas price deal expiring at the
end of March 2024. Renewal saw the unit Pri￿ per kwh for electricity increase from c.12p to c.
29p, with the unit price forgas increasing from c.2p to c.7p per kwh. The Budget for 2024 assumed
the same energy usage as 2023 at the new prI￿s. However, due to various actions taken including

Broom Parish Church of Scotland
Trustees, Report & Congregational Accounts
Year ended 31 December 2024
the installation of a Hive system in the Columba Hall. use of LED lighting, and better management
of usage and thermostats. the cost of elertritity and gas used in 2024 was £3,543119%1 higher
than the previous year, but £10.295131%1 lower than Budget.
Remaining costs came in close to Budget. Cost of Living p3y increases were awarded to our stèff
in line with the National Living Wage.
Overall there was a deficwt of £2.466 following an Un￿alIsed gain on investments of £6,802
compared with a surplus of £1.547 last year, after an unrealised gain on investments of E5,014.
Restricted Funds=
Capital of £18,185 and atcumulated dividend income of £2.453 were transferred from the funds
held with the General Trustees of the Chtjrch of Scotland to the Fabric Fund.
This amount 3nd cash held in the Church's bank account fLSnded fabric expenditure of £7,245.
The Trustees gave theirapproval for£l,334 of fabric expenditu￿ on longterm energy saving items
to be funded from the Broom Special Purposes Fund.
Expenditure on community events was financed by the Community Fund, with this Fund now
exhausted. The Trustees have approved that the Mrs J S McGeoch Legacy lan Unrestricted Fund)
be utilised to support community èvents.
As a result and as expected there was a surplus on Restricted Funds of £13,628 which increased
to £15,867 after an unrealised gain on investments.
Balance Sheet
As at 31 December 2024 the Net Assets of the Church increased by £13,401 to £170,449. The Analysis
of Net Assets is shown in Note 12, with the Movement in Funds detailed in Note 14.
Fixed a55et5 are being depreciated in line with the stated accounting policy.
Investments, at a market value of £104,880, are invested in the Church of Scotlar)d Investor5 Trust
Icosin Gr0￿h Fund.
The unit price of the investments was £6.38 at the year-end cornpared with £5.83 at the end of
2023.
Debtors at the year-end of £7.401 are detailed in note 10. and have since been collected. Creditors
at £6.238 in note 11 are in respect of the usual provision for costs expended but not paid at the
year end.
Funds held by the General Trustees of the Church of Scotland
The market value of the investtnents at 31st December 2024 was £132,806 against a cost price of
£98,185. Investment income of £2,937 is held in the Revenue Account and available to be drawn in
2025. An analysis of the investments is set out in AppendrA l on page 24.
Investment PoEicy and Perfomiance
The investment5 of the Church, together with the Funds held by the General Trustees of the Church
of Scotland on behalf of the Church. are invested in the Growth Fund of the Church of Scotland
Investors Trust I"Cosif"i and thereby obtain the benefit of professional management, continuous
portfolio supervision, spread of investment risk and economies of scale.
Capital invested in the Growth Fund is largely equity based and is intended for long term investment.
The funds are operated on a unitised basis and aim to provide caprtal growth whilst generating income
for Church purposes. COSIT has an ethical investment policy and does not invest in companies
substantially involved in alcohol, tobacco. gambling or armaments.
The total return was positive in 2024 IpositNe in 20231 as global market conditions remained robust.
The total return for the year was 11.75%110.2% in 20231 from income distributed and capital growth.

Broom Parish Church of Scotland
Trustees. Report & Congregational Accounts
Year ended 31 December 2024
R5sk Management
In addition to the risks associated with delivering the core objectives of the Church, risk management
involves identifying the types of risk which every persort, o￿an1$ation, and business using or having
acces5 to our Church premises could face and identifying the mÈans of mitieating them. The Trustees
are aware that risk assessment Is not a one-off exercise and tarry out a review of the relevant risks on
a regular basis.
2024 saw the continued return to more "normal" activities in the Church. Increasing numbers of
people and organisations are using the premises, with risk mitigations refreshed to ensure compliance
with all the relevant legislation e.g. health and safety. working at height, safeguarding, etc.
The principal riskslchallenges facing Broom Parish Church are similar to those facing many churches
at this time=
A declining and ageing congregation.
Consequent pressure on income for congregational purposes and fabric maintenance-it is hoped
that the stewardship appeal under way in early 2025 has a positive impact on income.
Difficulty in recruiting office bearers and support people with necessary skills and time availability.
External economic pressures impacting on costs such as ener&y. contracL5 and payroll. Energv
costs. in particular, will continue to be a major challenge to mitigate in 2025 and beyond.
Impact of the Presbytery Plan on the local Churches.
The Trustees are working hard to minimise the impact of these riskslchallenges and see a swift and
collaborative delivery of the Presbytery Plan as key.
Reserves Policy
It is necessary to hold reserves in order to allow the work and witne55 of the Church to be maintained
in a planned way whilst recognising that the principal sources of income, the offerings of members,
cannot be guaranteed and may fluttuate from year to year. Equally other sources of income, such as
fund raising and income from hall lettings are liable to fluctuation.
At 31 December 2024 the Unrestricted General Fund ReseThes amounted to £52.376 representing
over 3 months expenditure. Overall it is felt that a level of reserves of between 3 and 5 months is
appropriate. The Church also holds £66.446 in Designated Reserves and £51,627 in Restricted
Reserves that have been provided for the purpKJses specified irk Note 14.
Structure. Governance and Management
The congregation is a registered charity. number SC003290 and is administered in accordance with
the terms of the Deed of Constitution (Unitary Forml and is subject to the Acts and Regulatsons of the
General Assembly of the Church of Scotland.
Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the
church and are chosen from those members of the church who are considered to have the appropriate
gifts and skills. The Minister, who is a member of the Kirk SessTron, is elected by the congregation and
inducted by Presbytery. The Kirk Session nomally meets nine times a year and is responsible for all
affairs within the church under the Unitary Constitution. Responsibilities are delegated to specific
committees as appropriate.

Broom Parish Church of Scotland
Trustee5' Report & Congregational Accounts
Year ended 31 December 2024
Reference and Administrative Information
Charity No SC003290
Congregation No 160842
Trustees
Movemènts frem l January 2024 to 24 March 2025
io

Broom Parish Church of Scotland
Trustees, Report & Congregational Accounts
Year ended 31 December 2024
Independent Examiner
Bankers
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Glasgow
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Chartered Accountants
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Trustees, Responsibilities in Relation to the Financial Statements
The charity trustees are responsible for preparing 3 trustees. annual report and financial statements
in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom
Generally Accepted Accounting Practice).
The lawapplicable to charities in Scotland require5the charitytrustees to preparefinancial statements
for each year, which show a true and fairview of the state of affairs of the charity and of the incoming
resour￿5 and application of resources. of the charity for that period. In preparing the financial
statements. the trustees are required to
select suitable accountinE policies and then apply them consistently,.
observe the methods and principles in the applicable Charwties SORP:
make judgements and estimates that are reasonable and prudent-
state whether applicable accounting Standards and statements of recommended practice
have been followed. subject to any departures disclosed and explained in the financial
statements-
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in operational existence.
The trustees are responsible for keeping proper accountin.g records which disclose with reasonable
accuracy at any time the financial position of the charity and to enable them to ensure that the
financial statements Comply with the Chartties and Trustee Investment (Scotlandl Att 2￿5 and the
Charities Accounts IScotland} Regulations 2006 las amended). They are also responsible for
safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and
detection of fraud and other irregularities.
The trustees are respor)sible forthe maintenance and integrityof the charity and financial information
on the congregation's website. Legislation in the United Kingdom governing the pr@paration and
dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the Trustees and signed on their behalf.
arc

Broom Parish Church of Scotland
Trustees, Report & Congregational Accounts
Year ended 31 December 2024
Independent Examinerfs Report to the Trustees of Broom Parish Church
I report on the accounts of the charity for the year ended 31" December 2024, which are set out on
pages 13 to 23.
Respectlve responslbillties of trustees and examiner
The chariws trustee5 are responsible forthe prepa￿tIOn of the accounts in accordancè with the terms
of the Charities and Trustee Investment15cotlandl Act 2005 and the Charities Accounts Iscotlandl
Regulations 20061as amended).
The charity trustees consider that the audit requirement of Regulation 10(11 lal to Icl of the Accounts
Regulations does not apply. It is my responsibility to examine the accounts as required under section
44111 Icl of the Act and to state whether particular matters have come to my attention.
Basis of independent examinerfs statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotlandl
Regulations 2006 las amendedl. An examination includes a review of the accounting records kept by
the charity and a comparison of the accounts presented wtth those records. It also includes
consideration of any unusual items or disclosures in the accounts, and seeks explanations from the
trustee5 concerning any such matters. The procedLJ￿S undertaken do not provide all the evidence
that would be required in an audit. and consequently I do not express an audit opinion on the view
given by the account5.
Independent Exarninerfs Staternert
In the course of my examination. no matter ha5 come to my attention=
which gives me reasonable cause to believe that in any material respect the requirements..
to keep accounting records in accordance with Section 4411) lal of the 2005 Act and
ReEu13tion 4 of the 21XJ6 Accounts Regulations las amended). and
to prepare accoijnts which accord with the accounting records and comply with Regulation 8
of the 2006 Accounts Regulations las amended) have not been met. or
to which, in my opinion. attention should be drawn in order to enable a proper understanding of
Martin Aitken & Co Ltd
Chartered Accountants
Calèdonia House
89 Seaward Street
Glasgow
G41 IFU
24 March 2025
12

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Broom Parish Church of Scotland
Trustees, Report & Congregational Accounts
Year ended 31 December 2024
Balance Sheet
UnrÈstrittÈd Rèstricted
Funds
Funds
Note J)24
Total
Total
2023
Flxed Assets-
Tangible assets
Investments
Total Fixed Assets
2,110
I￿,880
I{kn,9￿)
3,233
95,839
99,072
78.9)1
8LOII
25,979
25.979
CuirentAssets
Debtors
Cash 3t bank and in hand
8,362
58,819
36.319
25.977
62.296
Totsl CurrentAs5ets
43.720
25.977
69.697
67.181
Liabilities
Creditors falling due within one year
Net Current A55ets
329
9.205
57,976
37.811
&3,459
NetAssets
118.823
Sl.626
170.449
157,048
The funds of the chartty:
Restricted Funds
Unrestricted Funds
Total Charlty Funds
51.626
51.626
118.823
170.449
35.759
121,289
Is7,(￿8
118.823
I￿,823
51.626
The accounts were approved by the Trustee5 on 24 Marci 2025 and Signed on their behalf bv..
14

Broom Parish Church of Scotland
Trustees, Report & Congregational Accounts
Year ended 31 December 2024
Accounting Poli¢ies
The principal accounting policies, which have been 3pplied Consistent￿ in thè current and preceding
year in dealing with items which are considered material to the accounts. are set out below.
Basis of preparatlon
The financial statements have been prepared in accordance with Accounting and Reporting bv
Charitiès= Statement of Recommended Practice applicable to Char￿leS preparing their accounts in
accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland
IFR51021 effertive from l January 2019 and the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS1021, the Charities and Trustee Investment Iscotlandl Att 2CK)5 and the
Charities accotjnts {Scotlandl Règulations 2006 las amended).
Fund accounting
Funds are classified as either restricted funds or unrestrirted funds. defined as follows.
Restricted funds are funds subject to specific requirements as to their use which may be declared by
the donor or with their authority or created through legal processes, but still within the wider objects
of the charity.
Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objerts ot
the charity. If parts of the unrestrirted funds are earmarked at the discretion of the trustees for a
particular purpose, they are designated as a separate fund. Thi5 designation has an administrative
purpose only and does not legally restrict the trustees. discretion to apply the fund.
Going concern
The Trustees consider that there are no material uncertainties about the ability of the charity to
continue for the foreseeable future, and therefore has adopted the going concern basis in preparing
these financial statements.
Income recognition
Income is recognised when the charity has entitlement to the funds. any performance conditions
attached to the itemlsl of income have been met. it 15 probable that the income will be received and
the amount can be measured reliably.
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the charity: this is normally upon notification of the interest paid or payable by the Bank.
Dividends on investments are recognised once the dividend has been declared and notification has
been received of the dividend due.
On receipt. donated professional services and donated facilities are recoBnised on the basis of the
value of the giftto the charitywhich is the amount the charitywould have been willing to pay to obtain
services or facilities of equivalent economic benefit on the open market,. a corresponding amount is
then recognised as expenditure in the period of receipt.
In accordance with the Charities SORP IFR51021 the general volunteer time of congregation members
is not recognised.
Liabilities are recognised as expenditu￿ as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that the settlement will be required and the
amount of the obligation can be measured reliably.
15

Broom Parish Church of Scotland
Tru5tees' Report & Congregational Accounts
Year ended 31 December 2024
All expenditure is accounted for on an accruals basis. All expenses including support costs and
governance costs are allocated or apportioned to the applicable expenditure headings.
Fixed Assets
The charity has the right to occupy and use for its charitable objerts certain tangible fixed assets,
including the Church, halls and manse, vested in the Church of Scotland General Trustees. No
consideration 15 payable for the use of these assets. Expenditure incurred on the repair and
maintenance of these assets is charged as resources expended in the Statement of Financial Activities
in the period in which the liability arises.
All other fixed assets costing in excess of £1,000 having a value to the charity greater than one year.
other than those acquired for specific purposes, are capitalised. Depreciation is provided on a
stfaight-line basi5 to write off the cost or initial value. less residual value. of tangible fixed assets over
their estimated useful lives..
Fixtures. fittings and e(Fuipment 5110 years
Investments
Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and
losses represent the difference between the market value at the beginning and end of the financial
year or. if purchased in the year, the difference between c05t and market value at the end of the year.
Reèlised gains and10sses represent the difference between the pr￿edS on disposal and the market
value at the start of the year or cost if purchased in the year.
TaxatiDn
Broom Parish Church is recognised as a tharity for the purposes of applicable taxation legislation and
is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT
and resources expended therefore include irrecoverable input VAT.
Pension Costs and Post Retirement Pensions
The Church operates within the National Employment Savings Trust." NEsf. Contributions are
chargeable to the Statement of Financial Activities in the period to which they relate.
16

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¢0

Broom Parish Church of Scotland
Trustees, Report & Congregational Accounts
Year ended 31 December 2024
Notes forming part of the financial statements (Cont'd)
6 Staff costs and number5
Salaries and Wage5
32,320
31.312
Pension Costs
450
32,802
31.762
The average number of employees during the year was a5 follows:
2023
Number
Number
Administration
Music staff Iself-employedl
Premise5 maintenance
No employee had employee benefits in excess of £EQ,(m121r23 nil)
All Church of Scotland congregations contribute to the National Stipend Fund which bears the
cost of all ministers, stipends and employer's contributions for national insurance. pension
and housing and loan fund. Stipends are paid in accordance with the national stipend scale
which is related to years of service. Forthe year under review, the minimum stipend was
£31,642 and the maxamum stipend lin the fifth and subsequent years I was £38,884.
7 Trustee Remuneration and Related PartyTransactions
During thè yearone trustee Ithe Minister) received reimbursement of expenses incurred in
respect of Council Tax. travel and other expenses totalling £5,14312023 £5.3531. In addition
a member of the Kith Session received £9.91812023 £8.914lfor
providing Secretarial servi￿5 durir)g the year.
With the exception of the Ministerand
no trustee received any
remLJneration Dr reimbursement of expenses du.'i ng the year.
No trustee or person related to a trustee had any personal Inte￿$t in any contratt or
trdnsaction entered into by the charity duringthe year.
During the year a total of £21,fi)212023 £21,939) was donated to the congregation by
Trustees.
19

Broom Parish Church of Scotland
Trustees, Report & Congregational Accounts
Year ended 31 December 2024
Notes forming part of the finanaal statements (Cont'dl
8 Tangible Fixed kssets
C05t
Equipment
Totsl
At Istjanuary 2024
Additions
17,222
18.9)2
Disposals
At 31st December 2024
17,222
18,9)2
Accumulated Depreaation
At Istjanvary 2024
Charge for year
Eliminated on Disposals
At 31st December 2024
14,381
955
15,669
L123
1,456
16,792
Net Book Value
At 3tst December 2024
224
2,110
Cost
At 1st january 2023
Additions
17.222
I8,￿2
Disposals
At 31st December 2023
Accumulated Depredatlon
At tstjanuary 2023
Charge for year
Eliminated on Disposals
At 31st December2023
17.222
18,9)2
13,426
955
1,120
14,546
L123
14.381
1,288
15,669
Net Book Value
At3tst De￿mber2O23
2,841
392
3.233
9 Investments
2023
Market value at 1st January
Purchased during the year
Gain (Lossl on Revaluation
Marketvalue at31st De￿mber
95,839
78,559
10.589
6,691
95,839
9,041
Investments at cost
69.2%
58,7(
The followi ng investments are held=
Church of Scotland Investors Tnjst Growth Fund
104,880
95,839
20

Broom Parish Church of Scotland
Trustees, Report & Congregational Accounts
Year ended 31 December 2024
Notes forming partof the financial Statements {Cont'd)
10 Dèbtors
Gift Aid Tèx Refund
Hall Rentals
Prepayments
5.025
3.159
178
8.362
2,553
7.401
11 Creditor5 fallingdue withirh one year
2023
Accruals
6.238
6,238
9,205
9.205
12 Analysis of Net Assets Among Funds
Ge￿ra1
Dèsignatèd Restricted
Totsl
Fixed Assets
Investments
Current Assets
2,110
15.5T3
2.110
I￿.880
69,697
16,2381
170,449
25.979
25.977
13291
5L626
3.118
Current knabilities
(s.￿)
52,377
NetAssets at31 oe￿Mber2o24
General
Designated Reslricted
Total
Fixed Assets
3.2a2
14,231
52.191
18,0121
61.643
3.233
95.839
67,181
19,2051
157,048
Investments
57.868
1,718
23.740
13,212
IL1931
35,759
Current Assets
Current ￿abilItieS
NètAssets at31 Dèomber2023
59.646
13 Voluntee
In common with all congregations of the Churth of Scotland. the tongtegation benefit5 from the
contributions made byvolunteers who give theirtime and talents willingly for the benefit of the
Church. The areas of congregational life which rely on Ihe contribution of volunteers Bre many and
varied and much of the artivity would be unable to continue were it not forthe commitment shown.
21

Broom Parish Church of Scotland
Trustees, Report & Congregational Accounts
Year ended 31 December 2024
14 Movement in Funds
At tstjanuary Incoming
Outgoing
2024
Resources Resour
Other
(see note)
At 31st De￿mber
2024
Restricte(I funds
Fabric Fund
Community Fund
Flower Fund
6.529
2LCXB
16,2391
12581
21.293
179
Project Fund
Summer Playscheme
Youth Development
Broom Speual Purposes
3,693
694
3,599
io.
14.252
35,759
930
11,312
14,548
51,626
321
23,539
IL3341
19,9111
2,239
Unrestrided funds
Sunday Club Fund
Agnes Lawn Legacy
Mrsj S ￿Ge0ch Legacy
General Fund
447
447
L238
102
fQ,891
5,1(
52,377
118.823
4,59)
61.643
1,289
416
I56.0￿ 1166.6581
157,3
1166,6581
1.342
6.&)2
Total funds
157,(M8
I￿,929
1176,$691
9,041
170.449
Note:
Other represents unreali5ed gain on investments.
At tstjanuary Incoming (Xitgoing
Other
Resour￿ Re50ur¢es (see note)
At 31st De￿rnber
Restricted funds
Fabric Fund
Community Fund
Flower Fund
Project Fund
Summer Playscheme
Youth DeveloptHent
Broom Special Purposes
114,8131
11.2281
6.529
179
179
3.693
694
3,547
694
9,277
12.965
47,037
L714
11.6281
674
285
14,252
35.759
4.715
117.6691
1,676
Unrestrirted funds
Sunday Club Fund
Agnes Lawn Legacy
Mrs J S McGeoch Legacy
General Fund
447
49,851
4.192
65.253 150,LrJ 1154,7WI
119.741
151.313
I￿,78￿)
i.lco
91
4.5
61,643
121,289
5,015
Totsl tunds
166.718
.028
1172.4491
6.691
157,Jq8
Note:
Other represents unrealised gain on investments.
22

Broom Parish Church of Scotland
Trustees, Report & Congregational Accounts
Year ended 31 December 2024
Notesforming partof the fin￿1￿ statements Itont'dl
s of Restsitted Funds
Fabric Fund.. The maintenancè of the thuich properties.
Community FuDd= A551Stwith the development &promotion of the church in Ehe tomtnuntty.
ower Fund.. Provision of flower5 and hOrtityltu￿ fordtsplaywithin the churth premises.
Projert Fund.. Support for identifiÈd projÈttswithin and OU￿lththe churth.
SummerPlaystheme Fund: Provision of retrÈational attivitie5forchildren of the cornmunsty duringthe surnrner.
Youth DÈvÈl¢)pmÈmt Fund: Provision of speofi£ 5UPPOrtforyoungpeople in the thurrh and local community.
Broom Spetial Purpose5= Alund thatthe donors have spetifi(Èlly requested are ukedtofund iterns and projects
outwith the general purposes of the thurth atthe disuetion of thÈTrustee5.
sesof Desi
ated Funds
Sundayclub Fynd: The Tll￿reeS have set aside fundsforuse bythe Sunday Club.
Agnes lawn Lem.. The Trustees have set aside these fund5,Wlththe endorsementof Lawfi'5
family, to contnbute tofundingthe employrnentcosts of afamilyyouth worker.
J S McGeoth Lew. TheTrustèes have seta5ide thi5 legacyto stjpportpiomotion of the thltrth
inthe local comrnunity.
15 CollertionsforThird Parties
Nwnber
ChristianAid Turkey Appeal
Christian Aid G3za Appeal
Poppy Scotland
Mtende Community Proje
Glasgow City Mission
iodgine House Mission
492
SC039
SC014(86
263
265
SC(1)14YJ
431
71
L059
23

Broom Parish Church of Scotland
Trustees, Report & Congregational Accounts
Year ended 31 December 2024
APPENtxx I
FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
FOR THE BENEFftOF THE CONGREGATION
Con501idatedFabricFund
CAPITALACCOUNT
Credit Balances held at 31st De￿mber at cost
112.178
Market Value of Balances at 31st De￿mber
Invested with Churth of Scotland Investors Trust
Growth Fund
I32.￿6
REVENUE ACCOUNT
Crèdit Balance * 3tst December
1937
2,789
APPENDIX 2
GOODWILLFUND
A Goodwill Fund is administered by the ￿inisterfOrthe provisÈon of financial assistance
to those in need within the parish. ￿vements in the fund during the year were as follow5:
2024
Balance at Lstjanuary
Funds Re￿IVed
Funds Disbursed
Balan￿ at3tst December
229
24

Broom Parish Church of Scotland
Trustees, Report & Congregational Accounts
Year ended 31 December 2024
ANNUAL BUDG￿YEAR TO 31 DECEMBER 2025
Statementof Financial Activities
Athal. 2024
B￿l&￿t. 2025
Unrestrirted RÈ5trided Unrestricted Restrfcted
Funds
Funds
Funds
Funds
Incorne:
Offerings linL GiftAidl
Hall Rentals
70,454
Weddirkgs & Funerdls
Projett Fund- Coffees,Kirk Kafe.Caid Craft
Congregational & Commtsnity Events
Investment Income
1.670
550
Deposit Inctsme
Drawdown from General Trustees
2l￿3
2.810
Endowment Income
746
Total Income
157.W) 21539
167.759
Expendittsre:
Giving To Grow Contribution
Presbytery Dues
Ministees Expenses
Staff Costs
2,tY33
32,9)2
35.914
Fabric Repai￿ & Maintenan
Council Tax & Insuran
7,245
13.355
9.224
25.350
6,118
2,2(KJ
2.21X>
Heating & Lighting
Mainternance of Grounds
21339
5.241
2.IrJ
2,￿1
Church offi￿ Expenses
Halls-CleaninglPest Control
Equipment & Furnishings
Technology Exps & Maintenan
Depreuation
Choir. Organ & Mu5icExpenses
Outreach
201
L727
L123
6.(Bl
421
L750
L123
5.7(K>
57
Professional Fees
LI￿2
i.lc
Project Fund Dtsnètions
Other expenses
Total Expenditure
Net IExpèndlturÈl Income before
Movement in InvèstmÈnts
23
9.911
15.35S
19.268) 0628
6,802
2,239
Il4661
IL1381
19,9951
uN￿all$ed Gain on Invesiments
Nei Movement in Funds
IL1381
19.9351
25

Broom Parish Church of Scotland
Trustees, Report & Congregational Accounts
Year ended 31 December 2024
ANNUAL BUDGEfYEAR TO 31 DECEMBER 2025
Balan￿ Sheet as at 3tst Decembpr
2025
Budget
Aclual
Fixed Assets
iiio
987
Investments
I(N,88A)
l(M,88
Current A55ets
Debtors
Bank & Cash
7,401
61296
53,453
Current Liabilities
Creditors
NET ASSErs
170.449
159.314
Represented bv:
Unrestritted Funds
General Fund
Sunday Club Fund
Agnes Lawn Legacy
Mrs J S ￿Ge0th Legacy
51377
447
,078
447
.891
5,1(
62,129
5,210
Re5trirted Fund5
Fabric Fund
Community Fund
Youth Development Fund
Project Fund
Summer Playscheme
Broom Special Purposes Fund
Flower Fund
2L293
10,748
11,312
3,599
11,540
3,599
694
14.869
14,548
TOTALFUNDS
170,449
L59,314
FUNDS HELD BY GENERAL TRusfEES
26