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 a￿rdance with
the tetms of the Deed of Con￿ltiJt&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 memb￿5 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.
Organ￿￿tIOnal Structure
The Kirk sessio￿ which meets
within thc churdL The mitsistcr
oll￿1)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 Tn￿S
have asse&soJ tbat the following COr￿lt￿te 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 s￿l0V8 challenge in attT&ting or retainiDg
younger Djcmbcrs ID the paTisIL Icading to an aging congregation aod ultimately rcduced numbcTS
dtt¢Lding regular woiship. FUrth￿Ore. 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 G￿W 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 1nvG5t￿￿ts 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 invest￿ents 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 Presb￿rian 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 co￿￿at¢S with other
Churches in various ecutuerical bodies in Scotland and beyond.
The congregation consists of approxiTnale]y 3(K) meMb￿S with a regular Worshipping congttgation
of about 80. The KÉrk Se&sion Co￿81sts of 30 aclive elder3, 8 tnen and 22 women. Sunday tllorning
W0￿￿P 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 COn￿ted to the Church Ind￿11Dg 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 CO￿panY. Guild aid Badmillton Club. our halls are wcll u￿d
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 K￿letieS 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 Chall￿es our outreach WOLk. The
minister c￿rIed out regular chaplaincy work and visits &re made to care homes in the p￿ish. 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 ch￿lties.

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 recove￿d 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 ess￿1181 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 the￿1 ]iving wagerate. Costof Ministries s￿1 Mission and Presbytery
Dues increased substantiajty from 2023. Ex￿ndItUte 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 inV￿ent& The total value of our invathents is
now ovcr £1.74m. The invthentportfolio is reviewed re8ularly by Rathbones andpr￿entations are
made to the Trnst￿£ on perf(￿[￿￿ and ￿￿keUp of the portfolio. The Tn]st*s have cOnfi￿d that
Reserves Policy
The ch￿lty trust¢e5 have Co￿ldered 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.
ex￿1￿ 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[e￿s￿)￿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 Ge1￿al 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 2￿5 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.
R￿Pective 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 [nvC5tu￿t (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 n￿ers. The procedures Un{krt￿¢ll do nol wovide all the evidencetbat
would b¢ requiTed in all audiL a￿1 consequelllly I do not exp￿ an a￿j11 opinion on Ihe view given
by thc accounts.
Indepenqlent cianiiDer'$ 3tstemeDt
l. which gives ]lle wsothle cause to I￿lieve thal in ally r¢5p¢¢L the reqUirej]￿ts.
• lo keep accounting rec4)rds in accnrdllnce with S￿tion 44(1)(a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations (as a￿￿ed), 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
chart￿ed Accountants
25 salldyf￿d 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
2142*43
o.
0.00
0.00
Total P*ymuts
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¢t￿ber 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 b*pkhAds
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 RtJ*ttdhrtyTmJ￿xrfO
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 GrD*th 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
I￿5?.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
ca￿1{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
Ow8Hooxmiss￿j
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