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 a￿oUnts 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 RegUlat￿n 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
un￿striCted
Funds
2024
Restricted
Funcls
2024
Endowment
Funds
2024
Total
2024
Total
2023
Recei
Donation5
Legac￿5
Activile5 for Genefalin9 Funds
Bank & Deposit Inte￿$1
Investment Income
Weddings and Funerals
Rent81 of P￿miseS
Sale ofAssets
Sale of Invesknents
Grants
Re￿Ipts from Geneol Trustees
Other Re￿ip1S
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 Fo￿ard
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 i￿Ve￿IlDentS
31,079
31,079
37,300
AsJets
Gift Recèivable
921
L18bllitle•
Cost of repair rot yel billed
The accoLsnts were approved by the knrk sess￿1n on 1￿0312025.
Fo- and on behalf of Ihe Kirk Session
S￿10￿ 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 dur￿9 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 ac￿untS 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
Endo￿￿lnt
Funds
2024
Total
2024
Total
2023
Anatysis of Donation5
WFO SchemE G￿7 A￿>
GIttA1Q Oowior
Tax Ftec4vere4 ￿ GfftA￿
Ordinaryotronrys IOpEnPW81
Othei Offerfng6. Donat￿n6thc
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
An￿￿￿11 of Paymèr
Cosi$ofgener81iw fvnd$
Inve*m>it Mawers'sfees
Enweh)p
Running C￿ts
GNing to Grryw ￿l0¢an0￿
Preswèry D
Inistets ExpEllW
Sun¢ay se*wI
Pulprt S￿pty
OlhorSlOtfing Costs
Fabrie Repairs m￿nt￿or
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
c￿L￿ (Irl￿ExPen1e3
019￿& Mu*C
Piirtlllg Sl*i(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
P￿Ch￿Se af In￿r￿emS

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