The Church of Scotland Newton Mearns Parish Church of Scotland Report and Accounts for the year ended 31 December 2024 Congregation No: 160878 Seottish Chxrity IW40: SC(K14219
Newton Mearns Parisb Cburcb Contents of the Report & Accounts Year ended 31 December 2024 Referekn¢e and Admthkntive Jknfornialio Report of the Tn Report of the Xnd¢peBdeDt Examiner Receipts and Payments Account Statement of Baianees Notes to Accounts 9-11
Iyewton Mcarns Parish Church Reference and Administrative Inforniation Year ended 31 December 2024 Clwity Name: Ncwton Mcarn Parish Church Clwity Registration Number. SC(K)4219 Congregation Reference No: 160878 Independent EiaRniner Chartered Acwuotallts 25 Sandyford P12ce Glasgow G3 7NG Bankers BdDk of Scodand 244 A)T Road Newton Meams Glasgow G77 6AA
Newton Mearns Parish Chureh Report of the Trustees Yvdr ended 31 December 2024 Structure, Governance and Management The trustees present their aDnual Teport and fllwicial statcnients of the charlty for the year ended 31 December 2024. GoverJllDg Doeum¢nt Thc wllgregation is a gist¢red thAty. mllnber SC004219 aThl is administeled in ardance with the tetms of the Deed of ConltiJt&on (Unitsry Forni) and is subject to the Acts and Regulations of the Genernl Assembly of the Church of Scotlan*L Recrnitmcnt and Appointment of Thlstces MembeTS of the Kirk Session are the chkrity truste&& The Kirk Se&sion members are the elders of the church and are chosen from those memb5 of the church who are coD5idernl to have the appTopriate gifts and skills. The miDiStcr, who is a memE¢r of the Kirk Session, is elected by the congregation and itiduct¢d by Presbytery. Intoim Mcdctatur was appoiJtt¢d by th¢ Pr¢sbytay. OrgantIOnal Structure The Kirk sessio which meets within thc churdL The mitsistcr oll1)1e for spiritual 8lld temwral affairs up a ntw cbargc in July. RAsk manAgem¢nt The Trustees have a duty to idcntify alld review the risks to which the cljarity is exposcd and to en5urc appropriate controls are]npl towvidere&80rthle assurance againstfraud and error. The TnS have asse&soJ tbat the following COrltte the major risks to whith the charity ts expose Thc Church of Scotland Ocncra] knsembty of May 2019 vobj to accept the plaDS set out ill tht reports which aimed to et]a¢t $1grrifi(t cbang&8 in the oIwations of the Church. It is expected that OVCT the next few year4 tbese Pla will enact radicAI cl)an8es in the way that decision.makin8 aDd resources are deployed in fintkniDg the mi&sion of the ChTErch knadly but also in thc local missions of individual parishcs. It is expeded several I( parishes may be merged as part of these chaDge& but it is not kuowll yet exactly IK)w and when this will tske effect. In the short-teTm the Truste are confident that the pazish will continue, untTI the full facts of the reorganisation are As with many wngregation8, thcr¢ o)ntinues to bB a sl0V8 challenge in attT&ting or retainiDg younger Djcmbcrs ID the paTisIL Icading to an aging congregation aod ultimately rcduced numbcTS dtt¢Lding regular woiship. FUrthOre. the Tecent FAndemic not only forced the chuTch to bc closed for significant periods but has also had thc effect of ftlrther reduciDg the Durnbcr of EArishiouers Tegularly attendi seThices. The contribulions of the rnernbe of the parish help to pay for the maintenan¢e of tbe buildillg and the GIV to GW allocation to thc Churth of Scot180 as well as supw>rtiDg our activitics in our community at Ncwton mean RpAts¢tions in regular att¢ndanc¢ is ¢au3c for conccTn in th¢ long-tertn. Thc Tru5tecs ale Satisfied that the fmanclal risk is mitigated by income from other sources for the time wbile mindfid of the neol lo address the long- term implications. As the charity kiolds significant 1nvG5tts in tbc stock it is exposed to the cutrent volatility of that market. Ally sho¢k5 to the market could crodc the value of the investents held and reduce the incoine Teceived from them. The T have engaged the services of invegttneut managcrs to look afteT the portfolio in oIder to manage swh risks aud mitigate any effects atising.
Newton Mearns Parish Chureh Report of the Trustees Year ended 31 December 2024 Objectives and Activities The Church of Scotland is TriDitsrian in doctrin4 Rcfonned in tradition and Presbrian in polity. It exksts to glorify God and to WO for the adv8nr£ment of CbTiSt's Kingdom throughout the world. As a national ChuwJ4 it acknowledges a distinctive call and duty to bring the ordiEWJC¢S of religion to the people in cvcry parish of Scotlalld through a territorial n)inisty. It coat¢S with other Churches in various ecutuerical bodies in Scotland and beyond. The congregation consists of approxiTnale]y 3(K) meMbS with a regular Worshipping congttgation of about 80. The KÉrk Se&sion Co81sts of 30 aclive elder3, 8 tnen and 22 women. Sunday tllorning W0P is conducted at 10.30anL Trnlitionally, the Sacramejrt of Holy Comtnutiion is celebrdted four tim a year and at Easter. There are several organisations that are COnted to the Church Ind11Dg the (luil¢ Church Choir and the Boys. Brigad& Our uniform organisalions fom] a vitsl part of our lif¢ and continu¢ to flourislL The Boys. Brigadc, for Mpl¢, has in the Tegion of 80 boys across all sections and -) regularly excels in Distsict atml Battslioll comwitions. Unifornied organisations include Guides and Brol]les. In addition to our own BB COpanY. Guild aid Badmillton Club. our halls are wcll ud by many grouB8. We havc da¢ and music groups covering all age group5 from toddlers to adults. Pilate4 Yog4 Karte, Taekwondo, E&8t Renfreth U3& Adult Art Classes, Singing for tbe Brain and a Gaelic toddlcr group just a fcw of our othcr popular activiti¢s amongst a wide rdngc of inter&%t group3. Achievements and Perforniance The Church is ideally placed at the centre of the community and tkn ba5 be¢n a sigllificant focus on developing doser lioks with those living and v4orknng in the are& This has resulted in the Church and halls beillg widely used by the owisaiior4 KletieS and clubs menlioncd abov4 a5 wcll as for social events ]ike cbildren's partie& The continuing number of new houses king buih in the area Challes our outreach WOLk. The minister crIed out regular chaplaincy work and visits &re made to care homes in the pish. We regularly r¢vicw the nature of our worship and bav¢ and will continue to implement cbaDg¢s that enlwjce the SPiTitual expuience of the congregatio Social Activities Coffee Morningg are held oll the fitst SabJrday of each month and are hostcd by different church organisatiODS aod con)mittcw. These coffee mornings vary in natutE as bosting group adopts a theme or idea. These conlinue to well attended by church members and meM[S of the Ioc81 Olljlllunity alike. The Coffee Mornings pmmote fellowship and raise money for various chlties.
NewtOD Mearns Parish Church Report of the Trnstees Year ended 31 Deeember 2024 FiDAncial Review The princxpal source of income is regular offaings from manbet5 and thc tsx recoved on offerings from those members who have sigued a gtft aid ¢ertificatc. The majority of our offerings are received property. Hall lets continue to be an ess1181 8nd thriving sourcz of iDconK for the cburclL Expenditure on cEwitabl¢ &livitics increased from 21Y23. with the incTea8e mainly due to the increased cost of utilitie4 ele¢triGty and ga4 to a ncw Church of Scolland contract and bigheT wage costs du¢ to anup-lift in the1 ]iving wagerate. Costof Ministries s1 Mission and Presbytery Dues increased substantiajty from 2023. ExndItUte on fabric sllowed a reduction from 2023. Investment Pollcy and Perfornwi While some modest funds continue to iK iuvcstul with the Church of Scotland ]nvestors TrusL we now use Rathbones to manage the maioT&ty of our inVent& The total value of our invathents is now ovcr £1.74m. The invthentportfolio is reviewed re8ularly by Rathbones andprentations are made to the Trnst£ on perf([ and keUp of the portfolio. The Tn]st*s have cOnfid that Reserves Policy The chlty trust¢e5 have Coldered the r&wves rcquired and have tsken into account theit cutTent and fim]re liabilitie5. It is the Tn]stees' policy to hold rcscrves of approxiDJat¢ty six months. ex1 incluthng desi8Dat¢d fund& At the year end the Church held unT¢Stricted liquid funds of £130k (including balances held by the Jnvestment Brokez). si8nificatrtty ah¢ad of rquiremcnts. The ash flow implications of this are regularly addrcssed by the Board of TnLStett.
Newton Mearns Parish Church Report of th¢ Trustees Year ended 31 December 2024 Statement of Trustees, Responsibiliti The members of th¢ Kirk Session must prepare financial StateD give sufficient delail to ¢nable an appreciation of the tran&tiOnS of the Church during th¢ knial year. Tr membcTS of the KI Swion a[es)sib]e forkccpingproEttaccOunlingreco onrequesL must tet]cct the financial position of the Church at that time. This must be done to ensure that the fillancial stalements comply with tbe Cjmities aDd Investment (Seotland) Act 21)05, the Charities Accounts (Scotland) Re8ulations (as aDJendd) and the Regulations Anent Congregatiollal Finance appmved by the Ge1al Assembty of t Church of Scotland. They are also responsilile for safeguarding the &ts of th¢ Churcb and must tsk¢ r¢Asonable steps for th¢ prevention andlor detectioD of fraud and other iuegulaTilies. Approved by the Tn on April 25 and signed on tbeir bchalf by: &ie55iou CJcrK
Independ¢nt Ezaminer's Report to the TnLStees of Newton Mearns Parish Church I report on tbe accoutts of the LaJaTity for year ended 31 Deccmbcr 2024 which aTe set out on pa8es7to 11. RPective responsiThilitiu of trllste and arn)ner The chatity's tnjstrcs arc rcsponsiblc for the prcparation of the accounts in ordanCe with the ternis of thc ChaTitie5 and Trth [nvC5tut (Swtland) Act 2005 and thc Charitics Ac(x)unts (Scotl&nd) Regulations 2006 (as amendal). The charity tTUStees considerthatthe allditrequirementofRegulatioll 10(IKd) of the Accounls Regulations does not appty. It is rny responsibility to exami] the accounts as required undeT section 44(1)(c) of tbc Act and to state whetherparticular llwtters have com¢ to my Basls of independent ¢wniD¢r'8 8tat¢rnent An examination is WTied out in accordance with RegulatiOD I l of th¢ Cl]arities Accounts (Scotland) Regulations 2006 (as am¢nd¢d). An ¢zamithon iDcludes a Tcview of the accoullting Tecords kept by the charity and a comparison of the accounts presented with those Tecords. It also includes consid¢Tation of any unusual itejns or disclosures in tbe 8Lxounts and seeks explaDatioDs from the trustees Concerning ally such ners. The procedures Un{krt¢ll do nol wovide all the evidencetbat would b¢ requiTed in all audiL a1 consequelllly I do not exp an aj11 opinion on Ihe view given by thc accounts. Indepenqlent cianiiDer'$ 3tstemeDt l. which gives ]lle wsothle cause to Ilieve thal in ally r¢5p¢¢L the reqUirej]ts. • lo keep accounting rec4)rds in accnrdllnce with Stion 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as aed), and to pr¢pare accounts which ac£ord with the accx)unting records and compjy witb Rcgulation 9 of thc 2006 Accounts R¢gulalions (as amended) have not been meL or 2. to which, in my opinioffj attention sboujd be drawn in or&r to enable a PTopeT undeTStandit)g of a the a¢¢ouJJts to be reac1 llldLpclldellt Examill Stevenson & Kyles charted Accountants 25 salldyfd P]ace Glasgow G3 7NG Datr: 3 Jut)e 2(r25
Newton Mearns Parish Church Recei ts and Pa ent5 Account Year ended 31 December 2024 FttDd5 FJJds Totsl 2023 N•te RECtipts 79.56&08 383.fXI lJ91.76 95.WJ.WJ 79J68.08 81W9.11 383.00 800.00 EJ91.76 J222.92 95.fj(Xl.00 65,1¥)0. 0.00 79150 48.269.08 229 135.34 197.301.11 (kni¢abk athit o.oo o. o. 00 Total Re¢¢ipts 0.00 2141296.43 0.00 204741.06 0.00 5.760.00 501.06 214243 o. 0.00 0.00 Total Pymuts 219.¢196.43 219.09&43 r4e¢ T¢¢eJpts l(pymeDts) befon t¥xBsftrs iQ03&91 IQ03L91 {11,199.95) o.oo i(*fxi¢) for th¢yMr 03&91 1003&9J 11 199.95
Newton Mearns P2rish Cbllrrb Stsiement ofBalanc At 31 De¢tber 2024 Tot•1 76115 10.03131 (x¢ 76115 IQ038.91 I7.10 ICort£l.486.Q26) l.T46 57.481.24 Asiets Ilj 48&41 o. OA) 4] 225A95.75
Newton Mearns Parish Church Not to the AccouDts Year eDded 31 December 2024 l. Bxs15 l MoYeTh¢uts iw Fwd5 AllJ• At31D 2ffj21 uDrt51rfCtedf 76115 229 135J4 19.riJ6.43 0.00 IA801.06 16.IOJ.06 00 IJD 00 Q.DQ Tot•l bpkhAds 19.096.43
Newton Mearn5 Parl$b Churc Notes to the AccollDts Year ended 31 December 2024 Totsl Total 2011 60& 3.096. 58.D30 1SJ39.46 4.133.05 o. 52925. 14J29.62 1401.70 14#29.62 1401.70 0]D l(lthPkn) 105.76 &105.76 79J68.08 009.11 0.) o. 70I48.f¥) lJ43. 2215.D3 63JO8£rfJ 3.417. l834.16 330.(KI 59.166_05 39.168.12 3.588ffj2 10.093.73 5.823.C¥J 691.04 274.14 41 2215.05 2fy).80 64303.94 67.47 1675.00 IVJ4.51 4Q13.14 75.QD 4W.79 130.75 214396.43 2.94 26a67.47 3.675. 11914.51 6.013.14 7100 1.044.79 5 J3Q75 th) H¢atandJi8ht o.IKJ OJ OJ g•D&TDWi tyj 00 00 5.760.( 2J9096.43 219.CIX43 ABd RtJttdhrtyTmJxrfO CO tsx of .75. Its athjts 8 8 of tk Kirk S¢&%ion YeryiVBd £5.675J4 for JmAdtyB k4sthtqvtytTkXS)iffjs£3&884. io
NeivtoD Mearns Parish Chnrch Notes to the Aceounts Year ended 31 December 2024 7. JMvufThtDts Mar V•lNE at ReYdlE8tioll 3111tt2024 •l-Jats24 42.60 4.628.80 17219 07 2189D_47 4.711.56 53.694. 1,6&7.942. 1746 347.64 IT GrDth Fwd 49.06528 I,.747.) 1.657.481.24 t)) IW 149.13 132.173. 13 173.91) Htld in •f: UDrtsxrirttd Fo# 746.00 774.91 1.647520.91 175.rNI) J3 (&8.90 132 173.90 A671. 1729 716.31 19) J49.SJ 2J 890_47 21890.47 BuadD]B firld SJ65.39 5.365.39 J3 I5?.4811 IW,149.83 I75 225.495.75 {199.149.¥31 131173.90 (&127.761 0.11525 1545.569.55) 214J07.60 {19.111.13) 1403.24 Sakof ill%fStrKJEts ca1{lOS5) oll 5d¢ 23P47.95 (95.OOD.OD) 47J6622 13 19.f2 113 486.41 (65.OW.tyJI 47J66.8 13 016.46 225 495.75 2024 215.72 6993.72 J,2l8.45 i.ioo.00 ?40.00 39.45 560.20 403.10 351.85 351.50 280.(M) 213.(M) 50.00 908J5 541.15 RNU SGffjlarMtsCbwity FuDd Ow8Hooxmissj 534.20 65&30 701.35 005.80 IJOl.30 l J20.40 7213.10 oo 0.00 o.oo 0.00 W8ÈerAid Pald opth yr•r 41JOI 6.615.551