The Church of Scotland Howwood Parish Church RECEIPTS AND PAYMENTS ACCOUNT 31 DECEMBER 2024 Congregatlon No: 140747 Charity No SC 1x13487
Refernnco and Administrativ• Infornon Charity Name: Howwood Parish Church Charity Registration Numbers.. SCCMJ3487 Congregation Referen No.. 140747 Contact Address: 21 Stsnley Eyive Brookfield Johnstone PA5 8UG Trustees Kirk Session Cornmittee Members Principal Office-bearers Minister. Session Clefk chUh Treasurer.. (Appointed 01.10.24) Independent Examiner Bankern The Royal Bank of Scotland plc 1 MOnceff Street Paisley PA3 2AW
Structure, Govemance and Management Governing Document Th8 Church is administered in accordance with the tenns of the Deed of Constitution (Unitary Fonnl. The Unitary Deed of the Constitution of the Church of Scotland was adopted on 7 December 2018. Recruitment and Appointment of Trustees MemrS of the Kirk Session are the charity trustees. The Kirk SessKJn members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate grfts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. Organisational Structure The Kirk Session, which meets six times a year, is responsible for spiritual arKI temporal affairs within the church. Certain responsibilities are delegated to the Propety Committee as appropriate. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Refomed in tradrtion and Presbyterian in polity. It exists to glorfy God and to work for the advancement of Christ's Kingdom throughout the world. As a National Church, rt acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It cmperates with other Churches in various ecumenical bodies in Scotland and beyond. 1. Worship services.. Weekly on Sunday at 9.45am. There is a fonnal communion on the last Sundays of April and October. hold services on Christmas Eve and Christmas Day and some evening services during Holy Vveek, with a Communion Service on Maundy Thursday. Sunday School meets every Sunday at 9.45am. 2. Organisations: There is a Guild which is attended by members both from Howood and ou1th the parish. The organist and Choir lead worship using innovative music.
- Communty Involvement. a. One member of the Congregation is on the Community Council. b. Several members of the Congregation serve on the Howwood Emergency Amateur Response Team {HEART},' c. The Church is supporting the commrtY Council's effort to get Fairtrade status for the village., d. The minister is chaplain to Howwood Primary School., e. We support Crossreach through the sale of Christmas cards; f. We sent Christmas gtfts to the Preshal Trust; g. We collected donations for our local Fdbank at Harvest and Christmas., in 2024 we also supported a local foodbank with a monthly collection. h. We provide refreshments for people atteThJing funerals in the Church, this being paid for by our Funeral Tea Fund., i. Yoga and fitness classes for adults are held in hall., j. A Mother & Toddlers group meets in the hall,. k. Rainbows, Brownies, Guides, Beavers and Cubs use the Church Hall for regular meetings.
- Outreach.. a. A Church website continues to be developed irforrnation at)out the church is available there. b. A Community Coffee moming is held On a month. This is proving to be very popular and well attended; c. A charity is chosen every year as recipient for SFecial collections and fundraising. The charity for 2024 was St Vincent's Hospice. Achievements and Perfomiance
- On 1 October 2024 the congregation of HcwpwcM)d Parish Church was linked with Kilbarchan Parish Church, with Rev S Smith inducted as Minister of the linked charge
- The number of members remains at a similar level to 2023, with new people becoming associated with the congregation.
Flnanclal Revl The principal source of income for the Church is weekty offerings from the congregation. Running costs remained at a similar level to 2023, resulting in a surplus for the year on our rK)rmal activities of £755. The restricted funds had a deficit of £1.192 for the year, and the overall deficit for the year was £423. All major fundraisirvJ is directed to the CHIP fund to finCe property improv8m8nts. which are undertaken in accordance with the Prop8ty Commtttee's rollirKJ fple year plan. Reserves Policy It is the Trustees, policy to transfer any surplus on tho General AccA)unt (excluding legacies) to the Fabric Fund. At the ye¥ end the Churth hekl UnstrICted cash funds of £66.229 - General AcccAJnt £33,304 and Fabric FurKI £32,925. The Church also held £22,440 of restricted furmls and £1,476 in ermknvment funds. which have been provided for the purposes specified in Note 2. Statement of Trustees. Reswslbilities The charty trustees must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The charity trustees are responsible for keeping proper accounting records which. on request, must reflect the financial positton of the Church at that time. This must be done to ensure thal the financial statemènts comply with the Charities and Trustee Investment (Scotland) Act 05, the Charities Accounts {8cotland) Regulations 2Ct6 arKf the Regulations knnt Congregation81 Finance approved by the General Assembly of the Church of ScotlarKI in 2CXJ7. Ttry are also responsible for safeguarding the assets of the Church and rnust take reasonable steps for the prevention andlor detection of fraL*J and other irregularities. Approved by the Trustees arKI signed on their behalf, Sossion Clerk 25 February 2025
I report on the accounts of the chanty for the year ended 31 Deomber 2024 which are set out on pages 1 to 11. Respective responsiblllties of trustees and examiner The charity's trustees are responsible the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (ScotlarMI) Act 2005 arKJ the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent examlner's statement My examination is carried out in aCdan with Regulation 11 of the Charities Accounts (Scotland) Regulations 20C6. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those reCd$. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees conceming any such rnatters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequ8ntly I do not express an audit opinion on the view given by the accounts. Independent examiner's ststement In the course of my examinatic, no matter has come to my atteniion which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordan with Section 44(1) {a) of the 2005 Act and Regulation 4 of the 20 Accounts Regulations, and to prepare accounts which accord with 8ccounting records and Comp with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attenlion should be drawn in order to enable a proper understanding of the accounts to be reached.
Restricted Endowment Funds Funds 2024 2024 Funds 2024 Total 2024 Total 2023 Ncae Donations Bank & Deposit interest Investment income 36,278 4.327 37,738 4,341 39.497 2,927 40,605 1.460 14 42,079 42.424 Grants Receipts from General Trustees Extetnal fundraising events Income from u$e of premisies Other Receipts 10.296 10,296 14,039 1.767 1,767 6,785 31 52.668 1,460 54,142 63,279 Costs of generating fvnd8 Charitable activities Govemance costs 40 51.873 40 54,525 86 62,374 2.652 51,913 2.652 54,565 62,460 Excessllshortfalll of Receipts over Payments for the year before transfers 755 (1.192) 14 {4231 819 Tran$fer8 ExcMsl{$hortfalll of Receipts ovor Payments forthè y 755 11.192) 14 {423) 819
Uftr•sfyl¢tsd Fvnds 24 EndoTnen¢ Funds 2Q24 Fund 2024 Tb>t41 2024 To1•1 2023 Bank a dewt balances broughtfr¥wArd n457 16.849 1,462 e9.749 Mo¥•m•nt kn >*ar. Exc&5Ellsknthlll of R•ceiF4s Over Pa)Thts ¢ yèar Bank & d8PQ8itb8lanr ¢I10d forward 755 11.1¥21 14 14231 819 73.212 15,457 1,476 .145 .568 Tax rowverabkn on GrftAvJ 1.584 1,610 Th• accOuwrtsv approved by the Se•on on 25 Febru•ry 2025. FN and on ha d Ihe Kj'rk S•s6ion.
- Tru•tw Rornun•r4tSon and R•lat¢d Party Transaetlons ecefvèd £3.360 for promdng her servicè5 as organlst durlng the year. as paid £75 in iairtsursèmant of expenses. In addion Council Tax amounting to £312 was paKI on his bèhall Z. Movementj In Fund¥ At1Jan 2024 At31De 2024 Recelpts Payments Transfern Unrestricted funds De51gnatsd Fabric Fund Gener81 Fund 32.170 33,304 65.474 755 17551 32,925 33.304 86.229 52.668 52,668 51,913 51.913 Rèstrlcted funds CHIP Fund Praise Band Fund Flower Fund Fun6ral Tea Fund Sound & Loop Fund 21.804 12 1,043 988 12151 23,632 935 1.671 12151 20,853 12 587 988 525 981 215 1,460 2,652 22.440 End<>wment funds Howatson McNab 8•qu•st- Capital Howat$on McNab Bequest- revenu& 500 500 976 1,476 14 14 1,462 Totsl funds 90,8 54.142 54,565 90,145 Fabric Fund.. The Trustees have set aside fvnds for ffAintÈnaneè ofthe Churth property CHIP Fund. This is a fvnd to pVide for major prwerty improvements Praise eand Fund This is fund to prwde for mu5K resources. Fbwer Fund." Provides tlowers for the sanctuary and to speaal occasions for rnember5 of the eongre9ation. Funeral Tea Fund". This is fijnd to provide catering for fvnerals in the Chureh Sound & Loop Fund.. This fund wa$ set up to prOve assistanee In SeS for people wth hearino disabilrties. The def1t on thi5 fijnd has n¢)w been transferrèd to the CHIP Fund. Incorne from the Howatson McNab Bequest to be used to fund repairs to the stamed gkgss w?Trdow¥.
FurKI8 2024 FurKIs 2024 Funds 2024 Total 2024 Tt)tal 2023 3. Analysls of Donations WFO Scheme Inon Gift Ahll Gift Donatior Tax Recovered on Gift AKJ Doniorn% Ordinary Offerings (Open Flatel other Offeriros. Donats"orts et¢ 4,593 4.593 22.856 6,464 1.715 2,110 37.738 4,79J .836 6,450 1,345 4,076 39,497 1.715 650 3S.278 4. Analysls of Payments Costs crt geneiatlng funds Offering envek)pEs 40 40 80 Charltsble actlvltles Givirg to Grcw contritrJtic Presbytery dues Minister's expertses Pulyt sUY Other slalfing cc6ts Fabric repairs & mainterTan Council Tax Heal a1 Ight Ir6uran Organ & rnusic Printing. stationery and p)Stage other exF*nses 21,183 21,183 23,254 236 731 424 7, 169 13,2(6 1,409 6,018 1,976 5,170 1,235 1,546 62,374 75 1.803 7.656 13.112 14721 75 1,803 7,656 14.264 1472 4,209 2,118 1.152 181 1.528 51.873 181 3.028 54.525 2,652 Governance costs INJependenl examiner's fees 51,913 2.652 54.565 62,454
Mlnlster's Stlpern1 All Church of ScollaThJ corgregatiorts contribJte to the Nab"onal StireTh Fund %thich bears the costs of all ministers, stipends and ern Joyer's contributr for national irBurance. pension aTrJ housiro aThJ loan fvJrKI. Minislers, stiFends are paid in aceordan¢e wlh tre nab"¢)nal $tipeTrJ soale, knich i% related to year5 of service. For the year uncjer revi the minimurn stiperKI was £31,642 aryj the maximum stipend lin the 5th and sut)WlLEnt years) £38.884. e. TiusteeB' othr appointments TTUStee- Churc ofslaj Clyde Presbytery 7. Collectlon¥ lor Third Parli08 2024 2023 E[sne Hosprtal Shetter St Vincent's Hospice Renfrew5hire Foodt*nk 240 174 1.C(J3 12 236 1,348 1.255 10
FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 Cr8drt balance at 1 January 2024 82.757 79,841 Deposrted during year Intorest applied in yèar 4.327 2,916 Credit balance at 31 December %)24 87,084 82,757 Balance at 1 January 2024 Transfer from deposrt fund in year Credil balance at 31 December 2024 308.857 308.857 308,857 308,857 Market value of balances at 31 December 329.544 311.505 12) K12aoa Balance at 1 January 2024 Deposited during year Transferred lo capital account 107 107 Credit balance at 31 December 2024 107 107 Balance at 1 January 2024 Interest & dividends aPled in year vthdrawn in year Credrt balance at 31 Dec&mber 2024 19.776 11.558 (lo,2) 21,038 23.815 10,000 (14,039) 19,776 11
Athja 2tr24 Budget 2025 INCOME Off•rlw$ O schem Grfld donaortS Tax rec)vered on &ft"d thnab"¢)r Orthn Offeri$ DaL)$ 4.593 22,8 6.464 1,715 150 4,800 24,CQO 6,500 1,7SO 35,778 37,0> Other udIn general Incom• cwthiK.Os tr¢m Congegationd Orisab0ns Investrwt & depc6rt income Reipts from General Trustees Other cf(kny incom• 500 4.250 10.(K)o 4.326 10,296 16,890 16,550 Totsl Ordln4ry General Incon 536 EXPENDITURE 28.995 12.0211 13.6081 GNmg b) Gffm eentn"bubc4) Less.. Endtrment Incorr 28.322 12.9921 Presbytery [eS 536 21.386 25, Lrtal SlafflrKJ Costs Minis$ trelling expenses Ministerfs tephe Pulpit svpply Other salaries 45 30 1,803 400 200 250 9,534 8,750 BldI1VJs Costs Fabnc repars & Heating & Iighbng Ihbter olarges & insLfW Counol Tax 13,112 14,000 5,000 2,400 1 100 2,118 472 18.7 22.5 Prinbng & ststionwy C*gan & an0 mantsnwKe & orants to Sunday Scho Cornmrrt88 & mistr11e0us expenses 300 500 100 480 2,046 2,150 Totsl Ordnary G¢nwal Expd1j[• 592 755 SURPLUSIIDEFICID 12