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 ordinan￿5 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
Se￿te$ 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
aftertheserVi￿to 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 Servi￿5 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 Servi￿5 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 servi￿5, 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 0￿rOwn 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 a￿sS 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 prepar*ion 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 t￿e$ 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 OffI￿r 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 De￿rnber £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 su￿sSfvl 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 IntrodU￿d 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. upgradi￿8 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 Su￿sSfUl
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
m0￿4t0red 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 3IDe￿Mber 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 e￿noMieS 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. $3feguardin& etr.
The principal risks/thallenges facing Broom Parlsh Church are the same as those facing rnany
churches:
A declining and ageing congregaiion.
Consequent pressure on income for congregational purposes and fabric maintenance.
Dlfflculty In recruiting office bearer5 and support people with ne￿Sary skills and time availability.
External economic pressures imparting costs such as energyy tontracts and payroll. Energy
costs will continue to be a maior challenge to mitigate in 2026 and beyond.
The Trustees are worklng hard to minimise the impact of these risks/challenEes.
Reserves Policy
It is ne￿sSary to hold reserves In order to allow the work and wrtnes5 of the ChLErth to be maintained
in a planned way whiltt recognising that the principal sources of incorne, the offerings of members,
cannot be guaranteed and may fluctuate from year to year. Equalty other sources of income, such as
fund raising and income from hall lettings are liable to fluctuation.
At 31 December 2025 the Unrestricted General Fund Re5erve5 amounted to £54,595 representing
over 3 months expenditure. Overall, it is felt that a level of reserves of between 3 and 5 months is
appropriate. The Church a150 holds £71,731 in Desi8n2ted Reserves and £48,346 in Restricted
Reserves that have been provlded for the purposes specrfied in Note 14.
Struciure. Governance and Management
The congregation is a registered chartty, nurnber SC003290 and is administered in accordance wFth
the terms of the Deed of Constitution Iunitèry Forml and Is subjectto the Acts and Regulattons of the
General Assembly of the Church of Scotland.
Members of the Kirk Session are the charttytrustees. The Kirk Session members are the elders of the
church and are chosen from those members of the churd) who are considered to havethe appropriate
gifts and skills. ThÈ Minister, who is 3 member of the Kirk Sessson, is elected by the congregation and
inducted by P￿$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 Offi￿BeaTe[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" De￿mber 2025, whith are set out on
pages 13 to 23.
Respective rÈsponsli >ilitiÈs ot trustees and examiner
The charivs trustees are responsible forthe prepar*ion of the accounts in accordance with the terms
of the Charities and Trustee Investment Iscotlandl Act 2005 and the Charities Accounts15cotland
Regul*ions 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 a￿Unts to be reached.
Rachel Mclnalty
25 Thornly Park Drive
Paislev
PA2 7RP
24 March 2026
12

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(ll >

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 d￿rity.
Restricted Funds
Unrestricted Funds
Total c￿rfty 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 con￿rn 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 re￿1vable 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 re￿iVed 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 facili￿e5 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 De￿rnber 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 ex￿55 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 applI￿ble 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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rfi rri

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 eMploye￿S £ontrlbutionsfornatlonal Insurance, pension
and housing and loan fund. Stlpends are paid in accordance wlth the national stiperÈd scale
which Is related to year5 of Se￿lee. 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 £48l912￿24£s,I43). In addltion
Mrs Aileen Amott who is a member of the Klrk Session received E9.89812¢T24£9.918lfor
providing secretarlal serVi￿S dtsringthe year.
With the exception d the Ministerand MrsArnot¢ no trustee r￿1Ved 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 £2L7￿12￿4£2LfA]2} wasdonatsd to the congregation by Trustees.
19

Broom Parish Church of Scotland
Trustees. Report & Congregational Accounts
Year ended 31 De￿rnber 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 De￿mber 2025
931
56
987
Attstjènuary 2024
Additions
17.222
1,680
18.902
Disposals
At 31st De￿mber 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 DeSi￿ted
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
DesI￿ated 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 De￿mber
(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 Resour￿5 (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 thpfin*ndal 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
OU￿1￿ 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 haves*ta5idethis 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 mi￿lon
LodginE House Mlssrti
SC038233
SCO39￿0
SC014C96
263
265
ICKS
431
SCLK)1499
SC225￿9
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 Balan￿5 held at31st De￿mber 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￿ 3t3lstD￿rnber
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￿•m￿l of Ffn•nd•lAtti¥ftiÈs
Adual- 2025
BU￿￿t. 2026
uDr*strIct￿ 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 Gen*ral TTUStees
Endowment Income
2.936
2566
735
916
Totsl In￿m•
165.628
5.S63
166,425
5,095
Expendllur•:
Gi￿ngTO 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, Or￿n & 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
Mo4*ment In In￿ments
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
Is￿05}
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
BO￿n￿Sheet as at 31st De￿mb*r
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 Litibll*ies
cred￿or5
4,101
N￿ASSETs
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