The Church of Scotland
Howwood Parish Church
RECEIPTS AND PAYMENTS ACCOUNT 31 DECEMBER 2024
Congregatlon No: 140747
Charity No SC 1x13487

Refernnco and Administrativ• Inforn￿on
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
chU￿h Treasurer..
(Appointed 01.10.24)
Independent Examiner
Bankern
The Royal Bank of Scotland plc
1 MOnc￿eff 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
Mem￿rS 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 ou￿1th the parish.
The organist and Choir lead worship using innovative music.

3. 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 comm￿rtY 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 F￿dbank 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.
4. 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
1. 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
2. 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 fin￿Ce 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 Un￿strICted 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. Ttr￿y 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 aC￿dan￿ 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 reC￿d$. 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
Endo*Tnen¢
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)Th￿ts
¢ yèar
Bank & d8PQ8itb8lanr
¢I￿10d 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.

1. 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 add*ion 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$on McNab Bequest- revenu&
500
500
976
1,476
14
14
1,462
Totsl funds
90,￿8
54.142
54,565
90,145
Fabric Fund.. The Trustees have set aside fvnds for ffAintÈnaneè ofthe Churth property
CHIP Fund. This is a fvnd to p￿Vide for major prwerty improvements
Praise eand Fund This is fund to prwde for mu5K resources.
Fbwer Fund." Provides tlowers for the sanctuary and to speaal occasions for rnember5 of the
eongre9ation.
Funeral Tea Fund". This is fijnd to provide catering for fvnerals in the Chureh
Sound & Loop Fund.. This fund wa$ set up to prOv￿e assistanee In S*￿eS for people wth hearino disabilrties.
The def￿1t 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 Don*iorn%
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 contritr*Jtic
Presbytery dues
Minister's expertses
Pulyt sU￿Y
Other slalfing cc6ts
Fabric repairs & mainterTan
Council Tax
Heal a￿1 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 contribut￿r￿ 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* ofsl￿a￿j Clyde Presbytery
7. Collectlon¥ lor Third Parli08
2024
2023
E[s￿ne 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 aP￿led in year
v￿thdrawn 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
Grfl￿d dona*ortS
Tax rec*)vered on &ft￿"d thnab"¢)r
Orthn￿ Offeri￿$
D￿a￿L￿)$
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￿.O￿s tr¢m Congegationd Or￿isab0ns
Investrwt & depc6rt income
R￿eipts from General Trustees
Other cf(kn*y 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.. Endtr*ment Incorr
28.322
12.9921
Presbytery [￿eS
536
21.386
25,
Lrtal SlafflrKJ Costs
Minis￿$ tr*elling expenses
Ministerfs t￿eph￿e
Pulpit svpply
Other salaries
45
30
1,803
400
200
250
9,534
8,750
B￿ldI1VJs 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 & mistr11￿e0us expenses
300
500
100
480
2,046
2,150
Totsl Ordnary G¢nwal Exp￿d1￿j[•
592
755
SURPLUSIIDEFICID
12