Broom Parish Church of Scotland Congregational Accounts Year Ended 31 December 2025 Congregation No: 160842 Scottish Charity No: SC003290
Broom Parish Church of Scotland Trustees, Report & Congregational Accounts Year ended 31 December 2025 TheTru#ees present thelr annual rewrt and financial statements of the charityforthe year ended 31 December 2025. The financial statements have been prepared Sn accordants 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 {Scod3ndl Act 2005, the Charities Accounts {5cotlandl Regulations 2006 las amended) and Accounting and Reporting by Charities.. ststement of Recornmended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland effective from I January 2019. Objertives and Attivlties The Church of Scotland is Trinitarian in doctrine, Refomed in tradition and Presbyterian in polity. It exlsts to glorify God and to workforthe advancement of Chrisvs Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and dLty to bring the ordinan5 of religion to the people in every parish of Scotland through a territorial ministry. It CD-operates with other Churches in variou5 eDJmenical bodie5 in Scotland and beyond. Services of Worshlp Broom Parish Church has Servi$ of Worship every Sunday, previously at 10.00am, and now at 9.45am following our linkage with Williarnwood Parish Church. The Service 15 followed by a tea/cuffee break. Communion Services are held three times a year in February, June and October. Our Sunday Sete$ are Ilve streamed to enable those unable to attend in person to participate in worship. The Reverend Jim Boag retired as our Minister on 31 August 2025 after a produrtive ministry of 18 years. During our subsequent vacancy we have been well Served by former Minister5 and a Wor5hlp Leader and since February 2026 we now share our Locum Minister. Reverend Dortor David Graham. with Wllliamwood. DurFng Rev Boa¢5 ministry, additional Services were held in the Church on Wednesdays from the beginning of February to Easter and from Ortober to Just before Christmas, followed by a tea/coffee break. It is hoped the mld-week Services will resume after a new Minister is appointed for our linked charge. We have a rota of readers who contribute regularly wtth Bible reading5 and a team to operate the sound, lighting and live streaming of Sunday Services. There is a welcoming team of Elders and other members who upliftthe offering and a team who supplyflower5forthe chancel, whith are distributed aftertheserVito member5whoare unabletoattend Church. Holycommunion is periodicallyshared with those in local care homes and hospitals and a5 requested in the homes of members of the congregation who are unable to attend Servi5 in the Church. The Choir continues to contribute to worship each week under the leadership of Hugh McAulay, our organist, with a growirg repertoire of materfal. An introit is sung at the rtart of most services, and anthems are sung frequently, induding special occasions such as Communion, Easter, Christma5 and Remembrance SeTvices. The Choir als0 organi5es and leads a servi of Lessons and Carols on the Sunday before Christmas. During Rev Boa¥s ministry, Christingle mid-week Services were held prior to Christmas, led by our voung people and involving the local KC Commtsnity Cholr. followed by a buffet supper. Towards Easter we held a similar event. the "Easteringle" Service, telling the Easter story. This is also led by our young people and isfollowed by a buffet supper. It is hoped these Servi5 will resume under our new Minister. We zlso hold an all-age Remembrance Sunday Service with Guides, Brownies. Cubs and Scolrts participating. In addition, we have mid-week Service5 during Holy Week, now shared with Williamwood.
Broom Parish Church of Scotland Trustees, Report & Congregational Accounts Year ended 31 December 2025 We hold a monthly Breakfast Club prior to the Sunday servi for young families and children, which has proved successful. Everyone is encouraged to join the servi following the breakfast. There are currently over thirtyfamily contacts on the Sunday Club WhatsApp group to keep everyone informed. Activity pack5 are available for younger children attending servi5, and children are welcome to attend Communion. We wish to attract more young families and children to attend Sunday Services and be Involved Sn Church Ilfe. This will be a priority for our new Minister. Broom and Williamwood- A Llnked Charge A great deal has happened in the life of our Churth during 2025. not least the focus on creating Ilnked charge between our Church and Williamwood Parish Church. The working groups from both churches held several meetings with Presbytery representatives, all wtth the Intentlon of workingtowards forming a linkage. We formed a new Cluster in the first instance and Started to prepare a joint Mission Plan whid) would dearly outline our willingness to work together as a linkage. whilstmaintaining 0rOwn individuality- Links have already been made with the Williamwood Guild and our own Friends groupi and we held a jointGood Friday service at Eèster. Our Minister, Jim Boag, retired at the end of August and thanks must go to him for his hard work throughout these years but particularly the advio and support given to assist us In our dècision making. More progress has been made thi5 year than in the previous four years and the culmination of our hard work resulted in Glasgow Presbytery holding a service of Linkage in Broom Church on the 20 of November. As part of the linkage agreement decisions had to be made regarding the service times and the manse. The Broom service now starts at 9.45arn and the Williamwood servi at 11.15am. The Manse of Broom will be the designated manse for the linked charge. Attirne of writing ourfocus is on compiling a Parish Profile and Five-year Action Plan which will provide a clear pictsjre of our Church and its aim5. All those seeking to become the new Minister of the linked charge will be able to asS this information on the Church of Scotland website. Inthe meantime, we have been able to appointa Locum Minister,the Rev Dr David Graham, whowill conduct the Sunday services in both churches and carry out pastoral duties two days per week. started in his post in February 2026. Thi5 will give a period of stability and preparion before a Nomination Committee is appointed 18 from Broom and 7 from Williamwoodl who will tske responsibility for appointing a new Minister. There is a great deal to lookforward to in the future as both congregations work In harmonytogether, embracin8 the changes tsking Pla which will result in the appointmerrt of our new Minister. Use of Halls 2025 proved to be a busyyearwith people of èll ages and faith5 benefthngfrom ourfirst-class facilities. We are proud o the part we play in providing facilltie5 for and support to the parish and the wider community- As well as the organisations who meet daÈly/weekly/monthly in our halls, again we have welcomed Mearn5 C35tle High School who held their Graduation Ceremony in the Church and local Nursery Groups who have usod the Columba Hall and Sahctuary for parties and speci31 events. We have also secured new weekly lets 4nd we are happy to be able to accommodate many of East Renfrewshire's U3A Groups who meet regularlyfor various activities. We are in the privileged position of having an in£rea5ing and greater demand for use of our premises such is their popularity and 5uitsbllwty as a preferred venue for a variety of events. The deffland is,
Broom Parish Church of Scotland Trustees. Report & Congregational Accounts Year ended 31 December 2025 however. greater than we can a¢¢ommodate at rtain times. The increased use of the halls is reflected once again in a hall rental income this year of over £77,000. From August this year.we have been happy to accommodate a 'Farmer5' Markev in our Car park on the first Saturday of each month. This has proved to be a very popular event and is well attended by members of our community. Thi5 facility is much appreciated by both the rtallholders and by those from the wider ¢ommLsnity who attend the market. We enjoy a close working relationship with all our hall users which enables us at times, with their co-operation. to accommodate extra one-off bookings and events which benefit the community. The level of hall use we have at Broom requires demanding and timevconsuming administration and practical preparation befo, between and after events. We are indebted to our staff and volunteers who make it possibleto accommodate the high demand. Many people making hall bookings come into the Church Office, and thi5 occaslonally enabled the Minister to meet them and introduce himseFf. Personal contact with people has resulted in newcomers to the area attending some of our services and activities. Some have come from other area5 with a church conr)ection. The use of our premise5 by the wider community Is greatly appreaated. particularly as there is no other comparable facility in the area. Achievements and Performance Fundralslng and Community Events We had some very Successful events at Broom Church last year. We celebrated Rev Jim Boal5 retirement in August wtth a weekend of events. Starting with a 'Fish & Chip, night on Saturday 28th August the Columba Hall was packed with around 100 attending, with reunion of the ever popular"Broomtown Rats" led by Jim Boag, providing the entertainment for the evening with a catslogue of popularsongsfrom the decades together with a Disco set. This event was not a fundraiser with all costs covered byticket sales and a special mention to Hook who supplied all the food and gave us an amazing discount on our order. Jlm's final Sermon on Sunday 29 was a very emotional day for everyone with a special presentation to Jim for 17 year5 of dedicated service to Broom Church and the wider Community. Our wonderful catering team, led by Pat Mackenzie, provided a lovely buffet lunch after the Service together with a lebration cake. We toasted Jim's Retirementwith the eventthoroughly enjoyed by all. The Columba Hall was once again full. On Sunday 28th of Novemberwe lebrated ourfirst ever Winterfesv at Broom with indoor seasonal sta115 and outdoorfood trucks courtesy of DL Markets who run the monthly Farmers Market at Broom. These stslls were complemented by a few of our ownfavourite stalls includingthe ever-popular Bottle & Chocolate Tombola, Bric a Brac ond Craft stalls. and not forgetting our Festive Tearoorn. It was a very cold day and there was a hint of a"Frozen" theme in the air. Alba Christmas Trees were in attendance with te$ available to buy. Alba Trees very kindly donated a tree to the Church which was the "Stsr of the show" at our lights'switth on. at 5pm. The excitement was building as we were entert7ined by Kate's Community Choirwith a selection of Christmas songs and carols to setthe scene. A huge thanks to K*e and her amazing choir. Nicol Estate Agents are a great supporter of the Churth and its acttvities. and Harvey, their Area Manager, was ourspecial gue5ttts hostthe countdown and swttch on the Christmas lights.Therewere
Broom Parlsh Church of Scotland Trustee< Report & Congregational Accounts Year ended 31 December 2025 over 400 people and friends from the local community gathering around the tree to lebrate the Start of the Christmas Season here at Broom Church. Our Tree was lit and everyone had Glow Sticks given to them to add extra sparkte to the event. Special mention of thanks to our newly appointed "outdoor lights team" who assisted Stephen, our Church Officer, installing our amazing o¥Jtdoor and indoor lights. It is worth mentioning that we are the only Church or indeed venue hosting a Christmas light 5Wit¢h-on for Newton Mearns. Once again setting Boom Church at the heart of the Community- Our final event of the year was our ever-popular"Breakfast wlth Santa" on Saturday 13th December whith we held for the first time in the Columba Hall. This made cooking and serving the food much easier fortheteam. Tables were full of rnanyyoung families from our local community attending. They all enjoyed a lovely breakfast before Santa arrived with ea¢h child receiving a lovely seasonal book and had a photo opportunity wtth Santa before he had to head back to the North Pole ahead of his big night later in December. The total raised from our events was over £1,240 and we thank again Nicol Estate Agents, Alba Christmas Trees and DL Markets fortheirgenerous donations. We are looking forward to hosting more community events in 2026. A huge thanks to our Events Team and especially Aileen, our Church Secretary, and Stephen, our Chltrch OffIr for all they do to make the various events run 50 well. Mission and Outreach Over the last year we have continued to su¢¢essfully maintain links with those within our own community andthosefurtherafield. The Mtende Charty. run by Fiona Gunning. continues to be a focal point, whlth members of our congregation actively supported. A coffee afternoon at Broom was held in July, which rarsed £2.349 and a Rock Choir Concert in September held at Williamwood raised £1,160. In addition, monies from the Wednesday Break raised £500 whlch was gratefully received. Fiona thank5 all concerned for the generosity of both Churches. The Church of Scotland Used Stamp Appeal. which Broom Church supported over rrtany yeav5, has now finished after 56 years. However, we plan to continue the stamp collection for other worthy causes. Christian Aid week, which is artively supported by Broom Church. and the decision to distrlbute envelopes with the communion tards proved On a8ain to be a good idea. and at the Winterfest held in Dernber £180 was raised thanks to Jo¢s Bric-a-Bra¢ tsble. The Shoebox appeal, which ran from January to December. and had a different theme per month for contents. W85 found to be 3 much more susSfvl approach. We therefore aim to continue wtth this strategy overthe coming year. The Lodglng House Mlsslon received food donatlons from the Harvest Thanksgiving servi and a monetary donation from the Chrlstmas Eve Service. The flower coordinator and her team continued to ensure thatflowers were distributed to those members of the congregation who were unable to attend services Dr had deserving circumstsnces. Towards the end of the year Broom hosted several events, rncludin8= The Winterfest and Li8ht Switch-Dn in November Breakfast wtth Santa in December
Broom Parish Church of Scotland Trustees. Report & Congregational Accounts Year ended 31 December 2025 Both 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 forwaryl any ideas for future Outreach events will be mostwelcome. Pastoral Care The Pastoral Care Committee endeavours to maintain contact with those members who are no longer able to attend Church. It is so importantto let people know that we are thlnking of them, even though we don't see them any more at Church Services. The team, with the assistance of the Minister, have condurted Communlon with the residents of Mearns House Care Home. This Is appreciated by them who, after the simple Service, enjoy catching up with local news with our team. Over 40 plants were distributed to members of the CDngregation this Christmas and we are grateful to the many members of the Congregation who helped with the deliveries. At presentthere are nine rnembers of the Pastoral Care Committee. We encourage Elders to share news of anyone in their Distrirt who may need either a visit from the Minister or one of the Committee owing to illness. incapacity or bereavement If anyone in the Congregation know5 of someone who would benefit from a Partoral Visit, then please inform the Church Office and we can tske itfrom there. Fabric Report Fabri¢ spend in 2025 has, as in previous years. been restrirted to essential rnaintenan only. We have seen a number of minor leaks in the Ninian Hall with work early in the year on the valley gutters & roof bolts resolmng the m3jority of these issues, however recently. there has been a further issue originating from the ridge cap which has had a temporary fix, with a more permanent solution to be implemented in the spring. We have 3Sso had several minorleaks onthe Columba Hall flat roofs. these have also been dealt with although loreer term. with the age & nature of ftat roof5, thi5 15 likely to be an ongoing issue. Our car park, even though it had been patched by Martaggart & Mickel, had started to break up in high usage areas and we had planned for further repairs. Luddon Constructlon have. very kindly, completed the required work on the car park. to a very high standard, as a donation to Broom Church. We are very grateful tothem for this generous help and assistance looking after our property. The main hot water urn in the Columba Hall failed late summer which wa5 traced to a weld on the main tank and a failed thermostatlc swttdi. This took a few weeks to Source and obtsin parts however with muth assistan from Stephen, our thurch officer, this wa5 repaired and fully operational at a fraction of the cost of a new unit We have seen several issues w¢th our heating units during 2025, wwth newf3ns required for the main Ninian Hall air units. ignitors forthe Columba Hall units and main valve & repairs on the hot water and classroom boiler. These are age related on systems that are worked qutte hard during the winter months, but with the increasing c05t of labour & parts proved quite costly. We are Continuing to look at ways to reduce our energy costs and our carbon footprint. We changed how the outside lights are mntrolled which are now through light sensors and timers limiting the use to when they are required and our buildings are likelyto be used. We have also IntrodUd movement sensors in areas which are sporadically used and not safety issues. The planned insulation In the Columba Hall was slightly delayed but has now started in 2026 which should enable the building to heat up quicker and retain heat longer making it more inviting & d)eaper to heat. We intend to look
Broom Parish Church of Scotland Trustseg Report & Congregational Accounts Year ended 31 December 2025 atfurther improvements during 2026 whith, with the current high energy costs, are a way of reducing our long-term expenditure. With our Linkage approved and progressing to the next stage, we tan start to look at further items to maintsin & improve our buildings. Completion of insulation in the Columba Hall, improved security along with controlled access to our halls. upgradi8 the Sanctuary toilets to accessible toilets, alternative heating and insulation options, re-roofingthe Columba Hall (the currenttiles have reached the end of their life and have become porous & brittle with some water in8res51. refurbishing our manse and completion of the planned outside decoration. Totsl Fabric spend in 2025 amounted to £7,825 for the year against a budgeted spend of £28,795, however this budget included the approved spend on outside decoration accounting for £15,440 whith has not been carried out, insulation for £2,000 whith has 5tsrted in 2026 and £1,800 for ¢ar park repairs which was completed as a donation by Luddon Construrtlon. Key spend items were the flat roof repairs l£1.195), v3rious heating repair5 1£1.9321, hot Water urn repairs {£5001, Annual maintenance contracts & seThices 1£2.8221 wrth the remainirE spend on general Maintenan & repairs l£1,3761. Total works finishing marginally better than budget. As our buildings are ageing Sanctuary119591, Ninian Hall (19421 and extension119621, Columba Hall 119671 and Manse {19401, It 15 anticipated that there will be some addtti'onal unbudgeted work required as the ha115 are extensively utili5ed through lets to the community. Flnanclal Revlew The format of the Congregational Accounts complie5 Wlth the statement of Recommended Practice applicable to charities preparing their ac¢ounts in accordance with the Finanaal Reporting Stsndard applicable in the UK and Republi¢ ad Ireland IFRS 1021 (effective 01 January 2019). Statement of Financlal ALtlvltles The Statement of Financial Activitie5 on page 13 gives an overview of the movernent in the Church Funds during the year. Total Income amounted to £171.191 whilst Expenditure totallèd £175.165 resulting in a deflat of £3,974 before recognising a gain and unreali5ed gain on investments of £8,197. An analysis of the movement overthe Restricted and Unresthrted Funds ¢an be found in Notes I to 5 with the Salient points as follows: Unrestrlaed Funds.. Income from Offerings at £83,944 lincluding gift aid tsx recovery of £15,433) showed a redurtion of £2,15112.5%1 on last year. The Stewardship Appeal carried out durÉng the year was SusSfUl but the intrease in income will be incremental. The Churdi is still vulnerable to the continued decrease in the number of members. and In the last quarter of the year in parttcular there was the sad death of some members who were generou5 giver5. Hall let income at £77.509 represents a £12,524119%1 increase on last year. Rates saw an inflationary increase with the Church premTrses continuing to see strong demand from various community groups and cl(4bs. Expenditure of £164.465 was £2,19311.3%1 lowerthan 2024. However, itwa5 £4.43212.7%} lower than the figure budgeted for 2025. There was an unbudgetsd benefit of £6,500 from a reduction in the Giving to Grow Contribution following the linkage with Williamwood, which was offset by the budgrfed payroll increase and Increase in cleaning cost5. Energy costs continue to be closelv m04t0red and saw a small reduction in the year. Remaining costs came in close to Budget.
Broom Parish Church of Scotland Tru5tees' Report & Congregational Accounts Year ended 31 December 2025 Overall, there was a Surplus before transfers of £7,324 following a realised and unrealised gains on investments of £6,161 compared with a detictt of £2,466 last year. after an unrealised gain on investments of £6.802. Restricted Funds: Aryumulated dividend income of £2,936 was transferred from the funds held with the General Trustee5 of the Church of Scotland to the Fabric Fund. This amount and cash held in the Churth's bank accountfunded fabric expenditure of £7,825. As a result, and as experted, there wa5 3 defictt before transfers on Restricted Funds of £5,137 which reduced to £3,101 after an unrealised gain on investments. Balan Sheel As at 3IDeMber 2025 the Net Assets of the Church increased by £4,223 to £174.672. The Analysis of Net Assets is shown in Note 12, wtth the Movement in Funds detaiSed in Note 14. Fixed assets are being depreaated in line with the stated accounting policy. Investments, at a market valLEe of £107.899. are invested in the Church of scotland InvestorsTrust ICOSIT) Growth Fund. The unit Pri of the investments was £6.88 at the year-end compared with £6.38 at the end of 2024. Debtors at the year*nd of £8,790 are detailed in note 10 and have slnce been collected. Credltors at £4,101 in note 11 are in respert of the usual acLrual ¢)f 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 investments on 31st December 2025 was £143,187 against a Cost pri of £98.185. Inve5trnent income of £2,567 15 held in the Revenue Account and available to be drawn in 2026. An analysis of the investments is set out in Appendix l on page 24. Investment Poliry and Perfomiance The investments of the Churth, 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 Investor5 Tm5t I"CoSIT°l and thereby obtsin the benefft of professional management. continuous portFolio supervision, spread of investment risk and enoMieS of scale. Capital invested in the Growth Fund i$13rgely equity based and is intended for long-term investment. Thefunds are operated on a unitised basis and aim to provide capitsl growth whilstgeneraling income forChLFrth purpo. COSIT has an ethical investment policy and does not invest in companies substantially involved iri alcohol. tobacco, gambllng or armaments. The total retum was positive in 2025 Ip05itive in 20241 as global market conditions remained robust. The totsl retum for the yearwas 9.87%111.75% In 2024) from income distributed and Capitsl growth. Rlsk Management In additson to the risks assoclated wfth delivering the core objective5 of the Church, risk management involves identsfying the type5 of risk whith every person, organisation, and business uslng or having ac$5 to our Church premises could fa and identifying the means of rnttigating them. The Trustees are aware that risk assessment Is not a on¥iff exercise and carry out a review ofthe relevant risks on a regular basi5.
Broom Parlsh Church of Scotland Tru5tees' Report & Congregational Accounts Year ended 31 December 2025 Increasing numbers of people and organisatlons are using the premises. with risk mitigations refreshed to ensure Complian with all the relevant legislation e.g. health and safety, working at height. $3feguardin& etr. The principal risks/thallenges facing Broom Parlsh Church are the same as those facing rnany churches: A declining and ageing congregaiion. Consequent pressure on income for congregational purposes and fabric maintenance. Dlfflculty In recruiting office bearer5 and support people with neSary skills and time availability. External economic pressures imparting costs such as energyy tontracts and payroll. Energy costs will continue to be a maior challenge to mitigate in 2026 and beyond. The Trustees are worklng hard to minimise the impact of these risks/challenEes. Reserves Policy It is nesSary to hold reserves In order to allow the work and wrtnes5 of the ChLErth to be maintained in a planned way whiltt recognising that the principal sources of incorne, the offerings of members, cannot be guaranteed and may fluctuate from year to year. Equalty other sources of income, such as fund raising and income from hall lettings are liable to fluctuation. At 31 December 2025 the Unrestricted General Fund Re5erve5 amounted to £54,595 representing over 3 months expenditure. Overall, it is felt that a level of reserves of between 3 and 5 months is appropriate. The Church a150 holds £71,731 in Desi8n2ted Reserves and £48,346 in Restricted Reserves that have been provlded for the purposes specrfied in Note 14. Struciure. Governance and Management The congregation is a registered chartty, nurnber SC003290 and is administered in accordance wFth the terms of the Deed of Constitution Iunitèry Forml and Is subjectto the Acts and Regulattons of the General Assembly of the Church of Scotland. Members of the Kirk Session are the charttytrustees. The Kirk Session members are the elders of the church and are chosen from those members of the churd) who are considered to havethe appropriate gifts and skills. ThÈ Minister, who is 3 member of the Kirk Sessson, is elected by the congregation and inducted by P$bYtery. In 3 minister[31 vacancy, Presbytery appoints an Interim Moderator who is also a Trustee. The Kirk session normally meets nine times a year and is responsible for all affairs within the thurch under the Unitsry Constitution. Responsibilities are delegated to specific committees as appropriate.
Broom Parish Church of Scotland Trustees, Report & Congregational Accounts Year ended 31 December 2025 Referen and Administrative Information Charity No 5C(K)32 CongreEation No 160842 Trustees Alleen Amott Karen Brodie David Davidson John Dick Bru Durning James Fyfe Alisdair Gunn Joan Inglis Patricia Mackenzie Gillian Marshall Graham Mitchell Karen Nowak Cindy Ross Pamela Scandrett Rev Neil Watson Gordon Young William Brown Alastsir Campbell Pauline David50n Laura Dean Patricia Durning Linda Gemmell James Inglis Donald Mackenzie Allson Marshall ndsay Milton nda Moir lane Robertson Joy Ross Graham smith Scott Whlte Movements from l January 2025 to 24 March Reverend James Boag- retired 31 August 2025 Reverend Tara Granados Ilnterim Moderatorl-appointed 31 August 2025 and discharged 20 November 2025. Hazel Robertson- re51gned 8 September 2025 David Morgan- resigned 8 September 2025 Moira Gray- resigned 27 september 2025 Reverend Neil Watson {Intsrim Moderator)- appointed 20 November 2025, 45 part of tinkage with Williamwood Parish Church Tom Cfomar- T[gned 9 February 2026 io
Broom Parish Church of Scotland Trustees. Report & Congregational Accounts Year ended 31 December 2025 Prln¢ipal OffiBeaTe[S Interim Moderator: Rev Neil H Watson Session Clerk: Patricio Mackenzie Treasurer: Gordon A Young FCBI Principal Ofllce Broom Parish Church of Scotland Meams Road Newton Meams Glasgow G77 5HN Charty No.. SC003290 Independent Examiner Rachel Mclnally CA 25 Thornly Park Drive Pèislev PA2 7RP Bankers Virgin Money 15A The Avenue Newton Mearns Glasgow G77 6AA Trusteeg Responsibilltles In Relatlon to the Flnandal Statements The charity trustees are responsible for preparing a trustees. annual report and financial statements in accordance with applicable law and Untted Kingdom Accounting 5tandard5 Iunited Kingdom Generally Accepted Accounting Prattl- The ¢harity trustees have decided to prèpare finanaal statements for eath year, which show a true and fair view of the stste of affairs of the charity and of the incoming resources and appliGition of resources of the charlty for that perfod. In preparing the financial ststements. the trustees are required to- selert suitable acmLtnting policies and then apply them tonsistently,. observe the methods and principles in the applicable charwties SORP,. make judgements and estimates that are reasonable and prudent,. state whether applicable accounting stsndards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the finanaal statements; prepare the financial ststements on the going concern basis unless It is inappropriate to presume that the charity will continue in operational existence. The trustees are responsible for keepin8 proper accounting records which disdose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial Staterner comply with the Charities and Trustee Inve5tment15cotlandl Act 2005 and the Charities Accounts (Scotlandl Regulatipns 2006 las amendedl. They are a150 responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregu13rities. Thetrustees are responslbleforthe maintenance and intÈErity of the charity and finanaal information on the conEreE3tion's website. Legislation in the United Kingdom governinE the preparation and dissemination of financFal stateEneTtts may differfrom legislation in other jurisdictions. Approved by the Trustees and 5igrEed On their behatf. Patricia Mackenzie, Sesslon aerk 24 Marth 2026
Broom Parish Church of Scotland Trustee5' Report & Congregational Accounts Year ended 31 December 2025 Independent Examinerfs Report to the Trustees of Broom Parish Church I report on the accounts of the tharity for the year ended 31" Dember 2025, whith are set out on pages 13 to 23. Respective rÈsponsli >ilitiÈs ot trustees and examiner The charivs trustees are responsible forthe preparion of the accounts in accordance with the terms of the Charities and Trustee Investment Iscotlandl Act 2005 and the Charities Accounts15cotland Regulions 2006 las amended}. The char¥ty trustees considerthat the audit requirement of RegL61ation 10111 lal to (c) 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. Basls of independent examinerfs statement My examination is carried out in accordance with Regulation 11 of the Charfcies Account5 Iscotlandl Regulation5 2006 las amended). An ex4mination include5 a review of the accounting records kept bv the charity and a comparrsDn of the accounts presented with those records. also indudes consideration of any unusual items or disclosLFre5 in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audFt. 3nd consequently I do not express an audit opinion on the view given by the accounts. Independent EJ(•minee$ Statsment In the course of my examination, no matter h05 come to my attention: which gives me reasonable cause to believe that in any matertal respertthe requirements: tu keep accounting records in accordance wtth Section 4411) lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulatlons las amended). and to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations las arnended) have not been met, or 2. to which. in my opinion, attention should be drawn in orderto enable a proper understanding of the aUnts to be reached. Rachel Mclnalty 25 Thornly Park Drive Paislev PA2 7RP 24 March 2026 12
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Broom Parish Church of Scotland Trustees, Report & Congregational Accounts Year ended 31 December 2025 Balano Sheet Unrestrirted Funds 2025 Restricted Fund5 Total Totsl 2024 Note Fixed A55ets: Tangible a55ets Investments Totsl Filed Assets 987 2,110 I(,880 ,8n 28,015 l(B,886 t*btors Cash at bank and in hand &F 6L(87 40,124 20,973 62,296 Totsl CurrentAssets 48,914 69,887 69.697 Liabilities Creditors falling due within one year Net CufftntAssets li 3.459 45,455 4,101 65,786 6,238 K3,459 20,331 NetAs5ets 126,326 174,672 170.449 The funds ofthe drity. Restricted Funds Unrestricted Funds Total crfty Funds 51,626 126,326 126,326 126,326 174,6r2 14 170.449 The a¢counts were approved by the Trustees on 24 Vorch 2026 and signed on their behalf by: P.Mackenzie, Session Clerk G Youngi Treasurer 14
Broom Parish Church of Scotland Trustees, Report & Congregational Accounts Year ended 31 December 2025 Accounting Policies The principal accounting Policies. which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below. Basis of preparation The flnandal statements have been prepared in a¢cordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to tharwtie5 preparing their accounts in accordance with the Financi31 Reporting Standards applicable in the UK and Republic of Ireland IFRS1021 effertlve from l January 2019 and the Financial Reporting Standard applicable in the UK and Republic of Ireland IFR5102}, the Charities and Trustee Investment Iscotlandl Art 2005 and the Charities accounts1Scotlandl Regulations 2006 las amended). Fund acujuntlng Funds are classified as either restricted funds or unrestricted funds, defined as follow5. Restricted funds are funds subjert to speafic requirements as to their use whith may be declared by the donor or wtth their authority or created through legal processes. but Sttll within the wider objects ofthe charity. Unrestricted fund5 are expendable at the discretion of the tru5tee5 in furtherance of the objerts of 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. This designation has an administrative purpose only and does not legally restrict the trustees, discretion to apply the fund. Gothg concem 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 conrn ba515 in preparing these financial statements. Income recognition Income is recognised when the charity ha5 entitlement to the funds, any performan¢e conditions attached to the wteml51 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 deF)OSit 15 included when re1vable and the amount can be measured reliably by the charity; this is nomally upon notrfication of the iTrterest paid or payable by the Bank Dividends on investments are recogni5ed once the dividend has bÈen declared and notifÈr*ion has been reiVed of the dividend due. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the giftto the charity which is the amountthe charsty would have been willin8 to payto obtain 5er¥ices or facilie5 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 IFRS1021 the general volunteer time of congregation members is not recoEni5ed. Liabilities are recognised a5 expenditure as soon a5 there is a legal or con5truttive obligation committingthe ¢harttyto that expenditure, It is probèblethat the settlement will be required and the amount of the obligatiDn can be measured reliablv. 15
Broom Parish Church of Scotland Trustees. Report & Con8re8ational Accounts Year ended 31 Dernber 2025 All expenditure 1$ accounted for on an accruals basis. All expenses induding support $ts and governan costs are allocated or apportioned to the applicable expend¢ture heading5. Flxed Assets The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church, halls and manse, vested in the Church of Scotland General Trustees. No consideratlon is payable f(Y 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 Artivities in the period in which the liability arises. All other fixed assets costing in ex55 of £l.000 having a value to the charty greater than one year, other than those acquired for specific purposes, are capitsli5ed. Depreciation is provided on a straight-line basis to write off the cost or inttial value, less residual value. of tangible fixed a55ets over their estlmated useful live5: Fixtures, fittings and equipment 5110 years Investments Fixed asset investments arE stated at market value at the balan 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 cost and marketvalue atthe end of the year. Realised g3ins and losses representthe difference between the proceeds on disposal and the market value at the start of the year or cost rf purchased in the year. Taxation Broom Parish church is recognised a5 a charity for the purposes of applIble tsxation legislation and is therefore not subject to taxation on its charitable attivities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT. Pension Costs and Post Retlrement Pensions The Church operates wtthin the National Employment Savings Trust,. NEST". Contributions are chargeable to the Statement of Finanaal ALtivitie5 in the period to which they relate. 16
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Broom Parish Church of Scotland Trustee5' Report & Congregational Accounts Year ended 31 December 2025 Notes fomiing p4rtolthe fiMnci•l statsments{ConVdJ 6 strff sts and numbers 2024 Salaries and Wages 35,226 32.320 Pension Costs 527 35,753 31 The averdge nETrrnberof employees durtngthe yearwas èsfollows: Number Number AdMinFstration Musicstaff Iself-employedl Premlses malrttenan No employee had employee benefits In excess of £,((lI2024 ntll All Church of Scotland congregations contrlbute to the NatiorÉal Stlpend Fund whlth bear5the crjst of all ministers, stlpends and eMployeS £ontrlbutionsfornatlonal Insurance, pension and housing and loan fund. Stlpends are paid in accordance wlth the national stiperÈd scale which Is related to year5 of Selee. Forthe year underreview, the rnlnlmum stipend was E32.433 and the maximum stlpend (ln the fifth and subsequelrtyears I was£39,85& 7 Twrtee Remuneratlon and R¢l4ted PartyTrar6•ctions DurfnEtheyewone tFU5tEe (the Minlsterl recelved telmbursementof expenses IncutfEd In respertof CotEncil Tax, travel and otherexpenses ttstallin8 £48l91224£s,I43). In addltion Mrs Aileen Amott who is a member of the Klrk Session received E9.89812¢T24£9.918lfor providing secretarlal serViS dtsringthe year. With the exception d the Ministerand MrsArnot¢ no trustee r1Ved any remunèrntion QT reimbursement of expenses duringthe year. Notrustee or person fElated 19 a tNStee had any petsonal intere5tln any cDntrèLt or transartion entsrnd into bythE &arity during the year. Durlngthe year a total of £2L7124£2LfA]2} wasdonatsd to the congregation by Trustees. 19
Broom Parish Church of Scotland Trustees. Report & Congregational Accounts Year ended 31 Dernber 2025 Notes.formkng of the finandal ststemènts Icont'd) 8 Tanwble Fixed Assets Cost Equlpment Safe Total At 1st January 2025 Additions 17,222 18,902 Disposa15 At 31st D¢mber 2025 Attumukated Depret&•tion At 1st January 2025 Charge for year Eliminated on Dlsposals At 31st December 2025 17,222 L680 18.902 15,336 955 L456 168 16,792 16,291 L624 17,915 Net Book Value At 3tst Dember 2025 931 56 987 Attstjènuary 2024 Additions 17.222 1,680 18.902 Disposals At 31st Dember 2024 17,222 1.680 18.902 AcvJmulated Depre¢latlon At Istjanuary 2024 Charge for year Eliminated on Disposals At 31st December 2024 Net Book Value At 31st December 2024 14,381 955 L288 168 15,669 L123 15,336 1.456 16,792 L886 224 2,110 9 InvestmwrtS 20Z5 2024 Markèt value at Istjanuary PLtrchased duringthe year Sold duringthe year Gain ILossl on Revaluation Market Value at 31st December 104WO 95,839 7.842 107,899 9.041 104,880 lfivestments at cost 66,080 69.296 Net gainsll1055esl on disposal of Investments Sale5 proceeds Market valuè at tstjanuary Nèt realised gain51llossesl the year 5,178 14,8231 355 Totsl Gains 8,197 9,041 20
Broom Parlsh Church of Scotland Trustees. Report & Congregational Accounts Year ended 31 December 2025 Notes fomiins part ofthe financial 5tstements (Cont'd) 10 Debtors 2025 2024 Gift Aid Tax Refun Hall Rentals Other Debtor5 4,226 3,897 2,553 8,790 7AOI 11 Credltors faulng duewlthln oneyear 2025 2024 Ac(Tuals 4,101 4,101 6.238 6,238 12 Anafy5i$ tsf Net A55ets Amons Fund5 General DeSited Restricted Total Fixed Assets InvestmEnts Current Assets Current tiabilities 987 16,794 40.273 13A591 54595 987 107.899 69.887 14,1011 63,ClJO 8.641 28,015 20.973 16421 N•t Assets at 31 Dttsmber 2025 71.731 174,672 Generzl DesIated Restrkted Total Fixed Assets Investments 2,110 15,573 40,602 IS.) 52376 2,110 Its4,880 69,697 16,2381 170N49 63,328 3,118 25.979 25,977 13291 51,627 Current Assets Current tiabilities Net Assets at 31 Decembèr 2024 66A46 13 Volunteers In common with all congregation5 of the Church of Scodand, the congregation bènèfrts from the contrlbutlons made by volunteer5 who Bive their timè and tslents willingly for thè benefit of the Churth. The areas of congre8ational fife whith rety on the contribution cjf volunteer5 are many and varied and muth of the actrvity would be urÈable to continue were rt not for the commitment Shown. 21
Broom Parish Church of Scotland Trustees. Report & Congregatsonal Accounts Year ended 31 December 2025 Notes fornilth8 partof the finaNial statements (¢onVd) 14 Movemeftt in Funds At istJ•uary lttcomlng Out8oipg Resources Resources Other At3tst Dember (see note) 2025 Restri¢Xed funds Fabric Fund Flower Fund Projett Fund SurnrnerPlaystheme Youth Development Broom SpÈtial Purposes 21,293 1936 15.629 3,599 694 iOT/ 12,1(%)I 3,576 16941 1,541 i.0 1,857 11.312 14,548 51.626 229 321 5.563 16.(69 110,7CKII Unrestrlrted ftmds Sunday Club Fund Agnes Lawn Legacy Mrsj S Ge0th Le8#Cy General Fund 447 447 1238 5,108 102 52,377 164,288 118.823 165,628 4,585 355 66,714 4,570 54,595 126,326 19951 1163,4701 1164,4651 Total fvTrds 170,449 17L191 175,1651 8,197 174.672 Other represents transfers between funds and gainslunrealised gains on Investments. At 1stJanuary Incoming Outgoing Other 2024 Resowces Resour5 (see ftote) At3tst De(ember Xb24 Restricted fuDd$ Fabric Fund CommunityFund Flower Fund Project Fund Sumrnerplaystheme Youth Dèvelopment 8roorrt Speaal Purposes 6529 258 2LCQ3 16,23 12581 2L293 179 3,693 694 3.599 10.154 14.252 35,759 228 930 11,312 14,548 51,626 321 11,3341 19.9111 1,309 2,239 23,539 Unrestricted funds Sunday Club Fund Agne5 Lawft LegaLy Mrsj S McGeoth Legacy General Fund 447 1238 102 fKJ.891 5,108 52.377 4.590 416 156,C60 J57,39J 1166,ffi81 li66,8) 121,289 6.W2 Totsl funds 157,048 {176,5691 9,(Kl 170,449 Other represents unrealised 8ain on invèstments. 22
Broom Parish Church of Scotland Trustees. Report & Congregational Accounts Year ended 31 December 2025 Notes tormkn¥partof thpfinndal ststqrnents {mnt'd) 14Py s•s of &trIE1 Fund Fabrk Fund.. The maintenance of the thurth propèrties. C¢¥mmunityFund: Assrtwrth the development & promotlon o the thurth in the communitv. Fund dosed in 2024. Ffow•r Fund- Provision of flowers and hortiujknre fDr d15playwthin the churth prernisE5. Fund d05ed in 2025. Projert FuTrd= Support for identifred proje(ts within and outwth the thurch. Pl•yJtherne Fwnd= ProvRsion of r4creational acrivtties fr>r children olthe comrnun during thesurnrner. Bakin in this Fvnd was transferrEdtLsthe Youth Devtlctprnent Fund in 20. Youth 0&10PMent Fund: Prov(%lon of spectfitsupportforyoung poople ITr the chuF¢h and lo(•l cgmmuntty. rn Spedal Purpos•s: Afund thatth+ donor¥ hwe 5pe(JfiC&l reqve5ted is used tofund ern5 and prDiects OU1 the general purpts5es of th• churth atthe d15uetlon of the Trustees. •sof at•d Jttd Sundayclub Fuhd= The TTU5tee5 have set aslde funds for ¥se bythèsunday Club. lawn L•gxw. ThgTnJstees haveset aside thesefunds.with thè endoE5ement of Mrs Lawr5's fr4milyr to eontnl)uts to fundingthe employmentcosts ota fam11 yyouth worker. Mrs J S M¢fj•oth LoK•¢r.Thefru5tees havesta5idethis legacyto 5UPPOrt promtitiort ofth thurth In the local cornrnuTrity. 15 ColloctloJvJ fDrThlrd Partl•s Charky Nurnbryr 2025 Éasr Renfrèwshire Good Causes Christian Aid Gaza Appèal PoppySc(rtEand Mtende Cornrnunty Project Glasgow tity milon LodginE House Mlssrti SC038233 SCO390 SC014C96 263 265 ICKS 431 SCLK)1499 SC2259 563 1059 23
Broom Parish Church of Scotland Trustees, Report & Congregational Accounts Year ended 31 December 2025 APPENDIX I FUNDS HELD BYThE CHURCH OF SCOTiAND GENERAL TRusfEES FOR THE BENEFrr OF THE CONGREGAlloN 2024 Consolidated Fobiyc Fund PITALA Credlt Balan5 held at31st Dember at ¢0St 98,185 98.185 Market Value of Balances at 31st December 143.187 132,806 Growth Fund 143,187 132,806 REV E ACCO Credit Balance at 315t December 2,567 2,937 APPENDIX 2 QLDIMLL FUND A Goodwill Fund is admlnlstered by the Minister for the provision of financial assistan to those in need within the parish. Movements inthe fund duringthe yearwere as follows.. 2025 2024 Balan at IstJanu3ry 229 229 Fund5 Received Funds Disbursed 1501 Balan 3t3lstDrnber 179 229 24
Broom Parish Church of Scotland Trustees. Report & Congregational Accounts Year ended 31 December 2025 ANNUAL BUDGEf YEAR TO 31 DECEMBER 2026 st•ml of Ffn•nd•lAtti¥ftiÈs Adual- 2025 BUt. 2026 uDrstrIct R•strkt•d Unr•51rfrtqd Re5trkted Funds Funds Funds Funds Ineom•'. Offerincs lintt Gift Aid) Hall Renta15 83,944 77.YJ9 350 82,265 79,835 WeddiJ)85 & Funerals Project Fund- Coffees,Ktrk K•fe,Card Craft Conzre8ational & Comrnunlty Events lftvestment Income 2.077 962 1,670 458 529 Deposit Income Transfer from Genral TTUStees Endowment Income 2.936 2566 735 916 Totsl Inm• 165.628 5.S63 166,425 5,095 Expendllur•: GingTO Grow Contrlbutlon Presbytery Dues Minister's Expenses Stsffcosts 63,520 3.895 1.173 35.753 178 61,6) 2,120 41,649 2LIJ Fabrlc Repairs & Maintsnance Counol Tax & Insuran 7,825 12,lYX) 9.278 21.564 6.069 1,765 6.278 1.643 1,952 1.123 8.225 HeatFng& L68hting Ma¥tenan of Grounds Church offi Exper¢ses talls- CleènSngJp@st Cantrol Equipment & Furnlshings Technology Exps & Maintenan Depreciation Choir, Orn & MusicExpenses Outre?th 498 175 987 6A65 750 Iridependent ExarninerlprofessiDnal Fee# Projert Fund Donations Other expenses Totsl Exp•ndfture N•t IExpgTrdltur•l 14¢ome ljefore Mo4ment In Inments Gain on Investments Unreali5ed Gain on Investments Net Mowment In Funds irtio 2.ICK) 102 1,452 164465 10,7 161618 1.163 355 {5,137) 3.807 Is05} 2,036 13,101) 7,324 18,9051 25
Broom Parish Church of Scotland Trustees. Report & Congregational Accounts Year ended 31 December 2025 ANNUAL BUDGET YEAR TO 31 DECEMBER 2026 BOnSheet as at 31st Dembr 2025 £tual 2026 Budyt Fix•d A¥ets 987 In¥Èstments 107,899 107,899 CurrnntAssets Debtors B?Dk & Cash 8,7 6L097 61.898 Current Litibllies credor5 4,101 NASSETs 174,6n 169.574 Representéd by. Unrestrrted Funds General Fund Sunday aub Fund Agnes Lavm Legacy MTS J S McGeoch Le8ac¥ 54,595 447 66,714 4,570 57.210 4,570 Restricted Funds Fabric Fund Youth DevelopmentFynd Projett Fund Broorn Spectal Purposes Fund 15.629 6.195 3.576 16.059 3.576 16.368 TOTAL FUNOS 174671 169,574 FUNDS HELD BY GENERAL TRUSTEES a. 143.187 26