The Church of Scotland Milngavie St Luke's Church ABSTRACT OF RECEIPTS AND PAYMENTS ACCOUNTS At 31 December 2024 Congregation No.. 181208 Charity No: SC 003870
Reference and Administrative Information Charity Name: St Luke's Church, Milngavie Charity Registration Number: SC003870 Congregation Reference No: 181208 Contact Address: Trustees See attached sheet with narnes of Elders and Deacons. Prlnclpal (lfflce-bearers Independent Exarniner Bankers 8ank of Scotland, 2 Station Road Milngavie Glasgow G62 8AA
ilngavie St Luke's Church SC 003870 Indèpendènt Examinèr's Rèport to the Trustees of Milngavig St Luke's Church I report on the aoUnts of the oharity for the year ended 31 st December 2024. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in aCC(*dan with the terms of the Charrties Trustee Investment (Scotlandl Act 2005 and the charib.es Accounts Iscotlandl Re9ulation8 2006 The charity trustees consjder that the audit requirement of RegUlatn 10111 (dl of the Accounts Regulations does not apply. 11 is my responsibility to examine the accounts as required under section 44{11 Icl of the Act and to state whether particular matters have come to my attention. Basis of independent examlnefs ststement My axamination is carried out in accordance with Regulation 11 of the Charities Accounts Iscollandl Regulations 20C£. An examination includes a review of tho accountiryJ records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosurés in the accounts. and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequentty I do not expre¥3 an audit opinicn on the view gi¥en by the accounts. Ind&pendent examln•r's stat•m•nt In the course of my examination. no matter has wme to my 8ttention whiGh gives tne reasonable cause to believe that in any materral respect the requirements". lo keep actounting records in accordance w+th Section 44111 lal of thè 2005 Act and to prepare accounts which accord with the accounting records and comply with Regutalion 9 of the 2Cx)6 Accounts Regulations have not been mel, or to which, in my opinion, atlelltiQll Fthould be drawn in order to enable a proper understsndlng of the accounts tr) be reached. Signed". Dale ! I 1031:OA5
avie St Luke'5 Church an ar end unstriCted Funds 2024 Restricted Funcls 2024 Endowment Funds 2024 Total 2024 Total 2023 Recei Donation5 Legac5 Activile5 for Genefalin9 Funds Bank & Deposit Inte$1 Investment Income Weddings and Funerals Rent81 of PmiseS Sale ofAssets Sale of Invesknents Grants ReIpts from Geneol Trustees Other Reip1S 60,273 60,273 500 298 233 233 737 737 1.500 5,665 614 870 3.870 5.865 Total R8celpts 66.408 68.408 62.240 Running Costs 74.752 74,752 73.533 Total Payments 74,752 74.752 73.533 Exeess of Inccéne over Expenditure -11,293 Less Purchase of Inv8strnenl¥ Inficwl Ioutftvwl of cash for the y8ar 4.244 -11.293 Page 1
Mil avie Sl LLA(e's Church Statement ol Balances At 31 Oecember 2024 Uryestricted Funds 2024 Restricted Funds 2024 End(Iwrrrnl Funds 2024 Total 2024 Tot 2023 Bankand De osÈt BalanceB 88Yk & Dep05il Balances brought forward 23.B41 23.841 35,134 M¢vement in year.. Infiow I Ioutflowl of cash for tha year -11,293 Bank and Deposit Balances Carried Foard 17.497 17,497 23.841 Investments at market value Ic05t £12,003) 13.582 13,582 13,459 Toial ¢a8h and mèrket value of iVeIlDentS 31,079 31,079 37,300 AsJets Gift Recèivable 921 L18bllitle• Cost of repair rot yel billed The accoLsnts were approved by the knrk sess1n on 10312025. Fo- and on behalf of Ihe Kirk Session S10 Clerk Trnasurer
vie St Luke's Churth Not05 to the Ar Trustee Remun8ratlon and Relatsd Pafty Tr8nsa¢tlons No trustee reTrived any remunearalion or reimbursement of expenses dur9 the year No trust88 or a per80n r81atecS to a trustee had any personal Interest in any contract or tran$8ction entered into by th8 charty dunng the year Movement in Funds At 1 January 2024 Al 31 Dac 2024 Receipts Payments Transfers Unrestricted Furtds General Fund 23.841 23,841 68,408 68.408 74,752 17.497 Rogtrictsd Fund8 Endowmont Funds Total Funds 23.841 68.408 74,752 17,497 In additron to the balancè hèld in the bank acuntS above. at 31 t)e(*mber 2Wd4 inve5trrents with a tol81 value of £13.S82 (cost £12,003) were he in the General Fund.
Vi te5 to th t Lukè's Ch Unrestrictsd Funds 2024 Regtrl¢i8d Funds 2024 Endolnt Funds 2024 Total 2024 Total 2023 Anatysis of Donation5 WFO SchemE G7 A> GIttA1Q Oowior Tax Ftec4vere4 GfftA Ordinaryotronrys IOpEnPW81 Othei Offerfng6. Donatn6thc 6.4 35 474 6.430 35.474 5,221 35.278 9.780 4.090 4.287 4.118 60.273 4,287 60.273 56.088 An11 of Paymèr Cosi$ofgener81iw fvnd$ Invem>it Mawers'sfees Enweh)p Running Cts GNing to Grryw l0¢an0 Preswèry D Inistets ExpEllW Sun¢ay sewI Pulprt Spty OlhorSlOtfing Costs Fabrie Repairs mntor 40.248 33S 4,733 40.248 33$ 4.7 43.898 732 5.267 8DD 5476 420 5.472 3.360 5,476 5,04 Councll Tax eètand LIYM Ir4uronce EqL¥wr cL (IrlExPen1e3 019& MuC Piirtlllg Sli(wry8 Po*ag 0th8r Exp8n8as 3.876 8,976 2.804 8,676 8.576 2,6 3.593 5.572 2.525 334 27 538 792 1.080 73.533 662 74,752 74,7$2 Other Payments PChSe af InremS
Miln avie St Luke's Church Notes lo the Accounts Ministe# Stipend All Church of Scot18nd Congregations contribute to the national Stipend Fund which bears the costs of all ministers, stipends and employe¢s contributions for national insurance. pension an($ housing and loan ftFnd. Ministers, stipends a paid in accordance with the national stipend scale, which is related to years of service. Fow the ye81 under review the minimum stipend was £31,642 and the maximum stipend {in the fifth and subsequenl years) £38,884. Collections for Third Parties 2024 2023 8enevolent Fund Glasgow Cty Mission S¢otti5h Bible Society (Ukrainel Glasgow Street Pastors Trussell Trust T¢arFund 716 266 223 843 333 145 188 802 1,205 2,311 APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL ACCOUNT Income Fund Unrts held at 31 Decefnber at cost 12,(XJ3 12,003 Market Value of Income Fund Units held at 31 December. 13,582 13,459 Market value of Ltnits at 31 De¢ 2024 £11.0612023 £10.96)
TRUSTEES. ANNUAL REPORT YEAR ENDED 31 ST DECEMBER 2024 STRUCTURE GOVERNANCE AND MANAGEMENT Governing Document The Church was administered in accordance with the terms of the Deed of Constitution of the Free Church of Scolland and changed in 2024 to the Unitary Constitution. Recruitment and Appointment of Trustees Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the Church and are chosen from those members of the Church who are considered to have appropriate gifts and skills. The minister who is Moderator of the Kirk Session, is electpd by the congregation and inducted by Presbytery. Organisational Structure The Kirk Session which meets five times a year S responsible for the spiritual affairs within the Church, as well as the finances and property of the church. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, reformed in tradition and Presbyterian in policy. It exists to gloiify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to every parish of Scotland through a territorial ministry. It co- operates with other Churches in various ecumenical bodies in Scotland and beyond. In St Luke's Church Milngavie some of these activities are as follows.. Services of Worship Youth activities within a Sunday Club. Guides: Brownies, Rainbows and the local Boy's Brigade. Community activities include being part of the Association of Milngavie Churches, and Friendship House.
The following are some of the signifiGant changes and events which have taken place in the past year= The Holy week services for the Milngavie churches, which were hosled by Allander Church. The Boys Brigade, Guides, Brownies and Ralnbows, continued to grow in numbers and were able to meet in the church halls. Clober SU, led b and herTeam. meet in the Large Hall at lunchtime oli I vroddys. 11 is encouraging to note that the Group has been growing In number. ontinues to provide Sunday Club teaching for any ,l¥iiding on a Sunoay Morning. onlinued wilh his duties as Roll Keeper ot of the Mission Praise hymns used oa= to an Excel database. Iso -uknaay The annual attestation of the Church records took place on 7th February 2024 and were generally found lo be satisfactory. THE NAMES OF TRUSTEES STATEMENT OFTRUSTEES, RESPONSIBILITIES The members ofthe Kirk Session must prepare financial stalements in sufficient
detail to enable the appreciation of transactions of the Church during the financial year. The members of the Kirk Ses%ion are responsible for kp.eping proper accounting records which on request, must reflect thc financial position at thal time. This must be done lo ensure that the financial stalemenls tyomply with the Charities and Trustee Investment Scotland Acl 2005, thè Charities Accounts Scot18nd Regulations 2006 and the Re.gulation Anent Congregational Finance approved by the General Assembly of the Chiirch of Scotland in 2007. They are also responsible for safeguarding the assets of the Church of Scotland and must take reasonable steps for the prevention and detection of fraud or other irregularities. Approved by the Trustees and signed on their behalf- SIGNED: DATE,. 12 March 2025