Congregational No 150815
S¢oili8h Charity SCO95106
GREENOCK- WESTBURN PAIUSH CHURCH
Congregational Accoullts
st
For the year ended 31 December 2024
9 Nelson Street, Greenock PA15 ITP
SORP 2024 Accounts

Referenee and AdmilliStrAtive Illform8t&on
Tru4tees

Greenock Westburn Parlsh
Church of Scotland
Tn￿tees, Report
Year ended 31 December 2024
PrlneipAI OfficfrpbeArers
Session Clerks
Prindpal Office
9 Nelson Street
GREENOCK PA15 ITP
Charity No: SC005 I06
Independent Examiner
Bankers
Virgin Money
100 West Bldckhall Street
CFREENOCK
PA15 IXR

Greenock Wes*bllrn Parish
Church of Scotland
Trustees, Report
Year ended 31 December 2024
The t￿￿S present their annual re[￿rt and financial statements of the charity for the year ended 31 December
2024. The fiD￿cial sÉat¢tu¢nts have been pr¢pared in acLord8nce with the accolmting policies set out in note I
to the accoullts and comply with the G¢neral iknembly Regulations for Congr¢gational Finance, th¢ Charities
and Trustee Illvestrllent (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 am¢nded)
and Accounting and Rewting by Charities: Statement of Recoll]tnended Practice applicable to charities
preparing their accounts in accordance with th¢ Fknancial Re￿Tting Standard applicable in the UK and
Republic of Ireland published on 16 July 2014.
Objectives And Activities
The Churcb of Scotland is Trinitarian in doctrine, refornied in tradition and Presbytetian in polity. It exists to
glorify God and to work for the advanceEnent of Cbrist's Kingdon] throvgknutthe worl(L As anational CbuTC
it acknowledges a distinrtive call and duty to bring t]Le ord1r￿1CeS of r¢Ligion to the people in every patish of
Scottand through a territorial n]inisty. It c(Foperates with other ChuTches in various ecuD]¢Dical bodi¢s in
Scotland and beyond. GreenocL. Westbum Parish Church is aresult of aunion between GTeeuo¢k: SL Luke's
2nd GreenocL. SL G¢orge's North on 29th NoveEnber 2006 using the buil(ting of SL Luke's.
e¢no¢k Westbum Parish Church hosts Morning Worship at 11am every Sunday.
Oth¢r wvi¢¢s offered throughout the year
a) Four Cornmunion Sundays- 4 services at I l am
b) Joint Holy Week Services Thith neighbouriu8 church inworating various styles of Worship
c) 7am Easter Sunday outdoor service- followed by breakfast
d) Harvest Thallksgiving Service
e) Fa￿llY Gift Service (2 we¢ks before ChristDW to allow gifts to be distrkbuted)
fj Christmas Fatnily Servic¢- incorporating Sunday School
g) All Age Fau]ily Cbristtna8 Eve Service and Watcknight S¢rvi
h) Cbrislrn&8 Day Service
i) Blue C￿'1S[m&S Service
j) Annual light up a lif¢ Service in partnership wkth local hospice.
ubblegum and Fluty - event for Primary 5 pupils, ° Easter Code" event for Prinwy 6 pupils and ￿inll
Foundations" for Primary 7 pupils, which is organised IEL partnership Ott￿ local Ghurches. Inverclyde Youth
for Christ. local prim&ry schools and volullteers.
BFFS (Big Fun F2mily Saturday) this has developed from Mi essy Church and Holiday Club and is held on a
monthly basis with our neigtLbouring ￿W¢gatIOn Lyle KirL It pmvtdes a variety of dif(er¢nt activities 8nd
events to cater for all ages.
Unifornied and Non-unifonned organisations play an important ml¢ within the congregation. A totsl of 120
children enjoy the faciliti&s over a 7 day perio

Greenock Westburn Parish
Church of Seotland
Trustees? Report (cont'd)
Year ended 31 December 2024
Objectives and Activities (eoDt'd)
School Chaplaincy continues at Ardgowan Prirn￿ School and Clydeview Academy where the minister of tbe
Charge is a n]ember of a chaplaincy teant
YOUTH
Sunday School
S¢outs (AJI Ages)
Guides (All Ages)
ADULT
Guild
Prayer Shawl Group
Choir
SenÉor Badrninton
Ctaft Group
YOUTH- ADULT
Stedfast Band (Boys, Brigade connected)
Leapmoor Pipe Band (Scout connected)
The faciltties ofthe churchbuildings are modry well D￿intaIned and centrally Locat￿ They are e&8ily ac¢essible
by public transport and are continually up-graded to meet health & safety standards and other Tequirements. They
attract a complele cross section of organisations, with no dire¢t church ￿nnectioll that use the facilities on a
regular b&sis. These include the followitw with new groups and organisations using our buildings on an
occasional or regular basis.
Al.anon
Broadway Boogie
Kayos Drama Group
Yoga
Friends 4 Ev¢r
Inverclyde Bereavement Group
Ripe Bunch
Move it or lose it (fitness for over 61Ys)
Fit-steps
Pilates
Friends of Ardgowan Hospice
F(x)dshare
Prayer PrOD￿terS
Greeno¢k Rotary
Connect Singing Group
To maintain control over hall letting, plaDDing and preparation of premises, including Sanctuary, W¢stburn
Parish Chuwh now employs a Church Offi¢¢r to supervisc the church facilities. The Church Officer WO￿￿ in
partnership with the Session Clerks to ensure there is cover 7 days per week and 52 we¢ks per ycar.

Greenock Westburn Parish
Churcb of Scodand
Trustees, Report (cont'd)
i Year ended 31 December 2024
Achievements and Performance
Following diwsions witbin th¢ Kirk Swion during 2023, it Iwd been awd that th¢ Kirk Session would
continue to have a Co-ordinating CoJnmitte4 with overnll responsibi]ity for the vision and goals of church
activities and able to piDvide direction foi ￿tt}re planning. In additio4 the Kirk Session divided itself iato 3 new
committees, wlych were introduced to repla￿ tbe previous outdated ones, covering a range of re8ponsÉbilities
following the Fivc m￿kS of missio￿ as adopted by the Church of Scotlaud. Details of the retuits of the 3 new
committees can be found on Page 9 of this docurrtent.
AII thTee comn)ittees have met on a T¢gulaT b&8is thry)ughout the ye4r an(L having f￿$t consolidated their current
activiti¢s, they arc now W0￿]ng on creating an action plan for the next five years. Westburn Church was
previously awarded the bronze Kindness Charter by Compassionate Inverclyde for its range of kind works in the
con]mwiity. Looling to build on this, Nurture & Discipl¢ship are working on a Westbum Church Kindlless
Charter, which will show our current 'kind' a¢tivtties and our firture pl8ns.
Numbers attending weekly worsbip on a Sunday morning have once again remained static during 2024 and a
ieam of ￿ thivers continue to provide transport for son￿ of the less able member4 who would otherwise be
uttable to attend services and events due to the lack of suitable public trdnsport. Other eventy including afternoon
teas and soup lunches, help to give people opportunities to leave their homes and mix with others in tbe
communily. For members who are housebound or in care homes, there are regulor visits by their District EIders,
k¢epiJ)g them in touch the WO￿ of the alld ensur1￿ that they are not forgotte
Under the Current PKsbyt¢ry Mission Pl￿ work was to be to investigat the fe&8ibility of separating
tbe church IMlls from th¢ sanctuary, with a view to putting the sallct￿ up for sal¢. Although initial Work has
been undertaken on this matter. no agreement P￿S yet been reached by Presbytery, and so we continue to worship
in the sanctuary as before. Worship is led by our n)intts, who is sUP￿rted by a Reader and 2 Worship LKad¢rs.
Links with OUT ncatest Church of Scot]and congregation continue. with the 2 ministers WOTking clos¢ly togettLet.
Joint activities have included varAOUS services. & joint Holid&y Club foi primary school ag¢ cl]ildw and each
month there is aBig Fun Family Saturday event arange of activities for all ihe family on a Saturday afternoon
and a mo• Youth Group for teenagers on a Sunday evening. Additionally, a wider group of local clergy
provide chaplaincy throughout the local schools, with particul8r prOgrarn￿es aimed specifically at primaries 5,6
aud 7. This work h&$ beenwell received by pupi￿ teachers and Farents ￿￿ke.
Foodshare alld our Wami Space in the Community continue to work in tandejn in ourhalls one morningper w¢¢L
widi a rota of church volunteers assistÈng with the serving of tr& coffe4 soup etc to those wbo come. Attendees
come from across tb¢ ¢OD]munity with refugees mixing with locals and bonds being n]ade and developed. Some
regulars clearly require the &ssistance given by the free food, whkle others come for tbe social interactioJL but
judging by the noise of the chatter, this is a succe&$fi￿ coming together of a diverse range of people.
As a church we always gttyve to do the best that we ¢aD for those in nee(L We have long supported a number of
oljarities in South Africa and collections are held regularly to uphold QUT coznmilment to tIw]L Additionally, we
supportthe work of Christian Ail Gre￿o¢k Rotary's Smalls tor All ProjecL Inverclyde FoodbanK Start¢r Packs
Inverclydc tjnd Inverclyde Council Social Work Departin¢nt's alluual christll￿ Toy COll￿tion each ye8r, with
other oolIectioDS taking pkce on an ad-1￿¢ basis. &s a particutar need arises.

Greenock Westburn Parish
Church of Seot18nd
Trustees, Report (contld)
Year ended 31 December 2024
Fffinancial Review
The accounts for the year show a surplu3 of £84,992 before accounting for the nwvement in valuation of the
investmeErts h¢ld, cornpar￿ to a sutplw of £6,165 in th¢ previous year. This yeat included a legacy and a one-
off donation of £108,042. As note in the 2023 accounts we continue to encounter issues over the submission of
the meter readings to OUT utslity. ReadiDgs tsjntim￿ to be submitted monthly and a cloye eye kept on the invoices
rnised. Our offerings continue lo fall year on year and we ￿ ¢onstanlly lookiJg for new sources of income to
supplement the fall.
The cash balance at the y¢ar end is sigoificantty up on tbe previo￿$ year due to the legacy re¢eiv¢d in the year
and we continue to hold go(xl cashT¢s¢rves and have go￿ value h¢ld in inv&8tnwits. Th&8e ittv¢stments ÉncFe&sed
in value in the year agai
Investment Poliey and Perfornian
All investrnents held by the Church ar invested in the Church of Scotland Growth & Income fijnds. It is hoped
that these fimds ¢ontinue to provid¢ the same level of income ¢a¢h year and hold their vaIu¢. This year they
achieved th¢ objective of providing the income exp￿ and tbcy increased in value.
Risk Management
Principal risks and uncertainties facing the congrwon of GreeThxk westb￿ll Parish Church as w¢ proceed
through the swond decade of the 21 century are irry similar iu nature to what rAust be WOkTying many
congr¢gaiions and especially Finance Convenas throughout Scotland.
Havingbenefitted. during pastyear& bythe sale of Ch￿￿h buildingy andmanses, that tnoneyhowever position¢d
withinthe funds ofthe national Church is gtadually diminishing as year upon y¢4r eX￿iditur¢ exce£ds incom¢.
The Resource & Administration ¢on]mittee of WestbumParish Church is looking at ways inwhich costs canbc
cut on property repairs attd gener81 up-keep whilst still maintsining the propety.
Westbum church complex comprlxs of a knge sancbjary link¢d to a centrc complex containing a larg¢ hall,
kitchen, lounge and sel¢ction of meeting rooms and an Un￿nn¢Cl￿ youth bail with its own kitchen facility. As
the chi]r¢h facilities are well usoj by church and non-church Organisatsons we ty to maintain a high
standard of fabric tog¢ther witb rcl¢vant health attd safety ISSU￿ which may b&v¢ a bearing on people wing the
pretnis¢s.

Greenock Westburn Parish
Chureh of Scotland
Trustw, Report (¢ont'd)
Year ended 31 December 2024
Risk Management (cont'd)
VolUat￿r lafv is used on genera] upkeep and on repay￿ kn ￿)&81614 and a considerable sum of money is
saved over a period of12 months.
As stated in the Trustees Re￿￿ Westbum now onty employ I part-lime Chwch offic¢r over a 7 day week. We
have in the pasL d￿Ing illness, church mem1￿S ￿ volunteer church officers to elimi]￿tr Chll￿h officer
attendaace and decre&8e costs.
Energy efficiency is another area where sayings m8y be made. With 4 irLdependent systems we are looknng
closely at heating by JL)cation aod bming wljen certain arcas are in use.
The oveTall age analysis of our Congregatio￿ Statistical Return for the congregation for 2024 show¢d 7￿/D ag¢d
65 and over, although those of that group are wnsid¢red to k the most hard-working within the ¢ongregatton.
Office-bearers at this monMIt in time are not a major cojw as Mt have intr(M￿ anewmethod ofproviding
house visits aud communicating with all membeJs of our eongregatio
We are also seeking to provi(k al*eTDative times al￿ styles of wotship. &8 well as & VdTicty of gr(nips and
activities, to encourage as broad a range of people to be involved in the life of th¢ ¢hur¢lL These would tn¢lud¢
Big Fun Family Saturday. family and social events and other bigbjighted throughout the re￿)rL
As the paragraph "Structutt. Governance and Manag¢menf state8 . .....elders of the church are chosen because
they are c(msidered to have the appropriate ￿ftS and skills". Gilts and skills Mryll have to be used in all aspects
and areas of church work, in times abead.
Reserves Poliey
The charity trnstees have consid&Ed the reserves ￿]red and have taken into aLYount their ¢urrent ¥nd future
liabilities. It is tbe Trustees, policy to bold reserves of aPPToximalely 6 months expenditur¢, excluding the non-
distributable I￿erveS. At the ye4r end the Church held distrAbutsbIe unrestrided rese￿e8 of £413,965 of which
none have b¢en deslgnated fi)r future specific pu￿￿)Se5. This balance represents almost 35 months ofexpenditure
(bas¢d on estimated costs of £140k) and whilst this is higlw than the six months policy ofTeserv¢s, it is expeet&l
that the Church and its surn)uttding buildings require significant eX￿ndItute and additional reserves have
been MaInts￿ for this Pur￿Se.
The chur¢h also h¢ld £28.917 of restricted funds wbich have been provided forthe purpos￿ specified in Note 18.

Greenock Westburn Parish
Church of Scotland
Trustees, Report (cont'd)
Year ended 31 December 2024
Strueture, Governance and Management
The Congregation is aregistered charity, number SC005106 and is administered in accor￿Ce withthe ternts of
the .Model Deed of Constitution (or Deed of Constitution W'nitary Forn))) and is subject to the Acts and
RegulatiODS of the General Assembly of the Church of Scotland.
Members of the Kirk S¢ssion are the charity trustees. The Kirk Session tnembers are the elders of the ¢l)urch
and are chosen from those membeTS of the clLurch wl]o are considered to have the appropriate gifts and skills.
The ministsr, who is a member of the Kirk sessio￿ is dected by the congregation and I]￿Ucted by Presbytery.
The Kirk Session is moderated by the named minister and meets five times a year, with ad hoc meetings when
necessary. Itis responsAble for all spiIitual and temporal affaits withinthe churcty offaing aconjmittee stsucture.
with responsibility for the following areas of chuT¢h worL
NURTLUIE & DISCIPLESHIP: .
that people of all age￿ stages and abilities may find a meaniw encounter with Godthrougb worsbip
which sustains their day to day living.
thatall members may fe¢1 Thrll supported and cared for8nd people living in thep￿Ish nmy have support
from the Chwcfy especÉaEly in times of need.
that we will aim to increase our worshipping community by using new and different forn]s of worship
Styles and tnusic.
MISSION & COMMUNrrY: .
that our links with our community, with other ￿ngre￿iOnS and groups in our and witb partllers
across th¢ world may be r¢l¢vant and supportive and that we may work together with others in humility
and seryi¢e.
that the inforn]ation going out from W¢stbum PaTish Churcl printed or on-line , communicates the
Good News of the Gospel and refiects the life of the congregation to those accessin8 the inforn)ation,
that, a8 a Priority Area congregatio￿ we can use our buildings and resources to improve the lot of our
parisbioners who are in gr¢atest neeiL
RESOIJRCE & IlDmINISTRATIO￿,.
that all our buildings may be i*elcoming spaces, well used by and meeting the n¢¢ds ofthe chutch
family and the cotnmunity.
that we steward our r¢sour¢es and gfts w¢ll and generate sufficient inwme to be able to fulfil our Ioc81
purposes, st￿pOrt the wider work of the Church of Scotland and those causes to whxch we wish to
contribute.
that we strive to impIem¢nt an ￿-StrategY within the wngregation and other users of our buil(lings to
combat climate cbonge and promote sustainability.
It is the aim of the Kirk Session that that peopl¢ of all ages, stages and abilÉties may find a sejjse of welcome,
friendsbip and belonging within the WesÉburn P8rish Church family and buildings.

Greellock Westburn Parish
Church of Scotland
Trustees? Report (cont)
Year ended 31 Deoember 2024
Trnstees, Responsibilities in Relation to the Financial Statsments
The Charity trustees are T¢SPOZ]sible for preEwing a truste&5 8tmU81 T¢￿rt and fu￿￿1?1 Statements in
aecordallcc with applicable law and United Kingdom Accounling Stalldards (United Kingdom Generally
Accepted Aecounting Practic¢).
The law appli¢&blc to clwities in Scotland rcquires the cl]arity trustees to preFWf fiDallcia] statements for each
y¢&T whicb show a and fair Yieth, of tbe state of affai￿ of the ¢harity and of the incoming rcsouT¢¢S and
appli¢arion of rewur¢ffj of the charity for that perio(t In preparing the fnancial siatsmenty the trustees are
requiLEdto;
• select suitable accounting polici¢s and thell apply them ￿nsist￿￿y.
• olxsekve the metlkod and priDciplds in the applicable Chatities SORP.
• tIMkc judgements and estim&te5 that a￿ re&sonoble and
• st&t¢ whether appli¢abl¢ &C￿untIng StsndaY￿ aud slatements of re￿mMended prd¢ticL have been
followed: subject to 8ny dcpartares disclosed and explained in the finoncial statements.
• prepare tbe financial Ststerner￿ on the going Co￿eM basi5 unless it is inappropriate to prtsume that
the Gharity will continue in Ope￿Ilonal ¢xAsience.
Th¢ trustees a￿ responsibl¢ for kttping proper accO￿tillg re￿ which disclose vrith iEasonable ￿0v￿Y at
any time the linanclal posirion of th¢ charity and to csthble them to ensure that the financial statements comply
with the Chariii¢s ¥nd Trust¢e Invesljnent (Scotland) Act 2005 and the ch￿ltieS Accounts (ScA)tl&nd)
RegL71atioi)s 2006 (8s amcnded). They arE also responsible safegL]ardiJ]g the assets of the charity and ben&£
for taking redSODable steps tor the prevention and detection of fraud and other irregularities.
The trustees are rcspoTh$ible for thc mainteD8nce and integrity of the cl]arity and fEnallcial inforn￿l￿n on the
CUll8re¥alion's websit¢. LEgis￿l0n in the b'ntt¢d Kingdom gO￿erning the preparation and dissemination of
f￿￿¢1￿1 stsLements may differ from legislation in other jurisdkctions.
Approved bv the Trust¢¢s and siglled on their bel]alf.
Date 23rd March 2U25

GREENOCK. WESTBURN CHURCH
Indopgnd4nt Examlnof$ Roport to tho Trustg9s of Greenod(-Westburn Church
I report on the a¢(YJurrty of the ch8rlty for the orrfled 31 DtrLmber 2024 which are set ¢JJt on pages
21020.
Rwjectlve rospon•lbilld¢$ of t￿￿t￿8 and eX•￿In•r
Thg Irustees are respK>n5ible for the Weparath￿ of the a(xourts In ￿x0rdance with tIFg tems or
thB Cha￿￿es and Trus189 Inv68trnent (Scthand) A¢t 2005 Ihe Charlttes A(xy)wts (SoJtkn￿>
Rggulallws 2006 (as amond8dl.
The ¢harfty tntstsgs wnstdgr th81 th8 sudt requlweni of R@gUlat￿)n 10{1) (a) to (cl of Accounts
Regthlon3 does not aFpty. It is my r8sponsibli ity ts) exarnine ihe accounts as requlred under seclon
44(11 (c) of the Act arKI to stste thother partbJ18r m8tter8 have L¥Jme to rny attentl(n.
Bas18 of Ind•pond•nt ExamlD?rf$ statome
My ex8mln8tlcffi is carrfed out in a¢wden￿ vlth Rogul8tiffl 11 of th8 Chartbs AGcounts (Saotland)
Regutatlon8 200fj las arnen(iedl. ￿ oxamin8lion wK4udes a of the acuuntirvJ records kept by
the Chaiity ar￿ a of Ihe accounts wesenled with those reco￿18. It d80 Includ8S
Gonsiderafton of any unusual Ilen￿ cy dlsdosures In the Bccounts. and seeks explanatiD￿% frorn the
tr¢Jstees eonearntng any 5uth matters. Thg prrxedLtres und6rtakèn do nol prowde all the &￿an¢￿ that
would b8 requlrad In an aLMJ¢ and cons•quwWy I do not exp￿ an aLMIit o￿n￿￿n on lh8 vlew g￿en
the accounts.
Ind•pend8nt Examin•lts staleme
In the course of my examhallon. ￿ malter h&s ccrna to my att*thn:
whish gives me r￿￿￿￿bIe cause to ￿lIeVe that in any materfa respertthe requlrem8nts:
to keep aco)JnllTrJ r8corts in acGO￿lanr￿ secti(￿ 44(1) (a) of tre 2005 Act and
ReguLqlM)n 4 ofthe 21x6 A(%￿nts Regulattons (88 amended). 8TrJ
of the 2006 Awunts Ra￿d&ll0n8 la8 amended) hfft not been meL or
lo whith. In my c4)Inion, atl￿ton be drawn in c¢der ts) en8k4e a proper under5taTrding of the
Page 1 of 20

GREENOCK - WESTBURN CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
For tho year ended 31 Dec8rnb6r 2024
Unrestrfctsd Restrlctsd
Funds
Funds
2024
2024
Total
2024
Total
2023
Income and endowments
Donations & Legacies
Charitable acliv(lies
Other trdding activities
Investments
Other
176,714
2,595
14,955
12,196
11.340
6,001 182,715
2,595
14,955
12,198
12,840
88,149
2,510
15.467
10,325
21.967
1,500
Total In¢oma
217.800
7 503 225,303 138.418
RES
URCES EXP
Raising funds
Charttable activities
othèr
DED
421
131.038
421
415
4.051 135,089 129.429
4,801
4,801
2,409
Total exPendI￿re
131.459
8.852 140 311 132,253
l Net incomel{expenditure) bafore gains and
lossas on investmonts
86.341 (
1.349)
84,992
6,165
N6t gainslllosses) on inveslments
15.282
15,282
15.438
Net Incomel{expendtture)
101.623 (
1,349) 100.274
21,603
Transfers betheen hjnds
Net movement in funds
101.623
1,349
100,274
21,603
' Reconclliation of funds:
Total funds brought forward
617.942
30.266 648.208 626,605
Total funds Ca￿led forward
18
719.565
28.917 748.482 648.208
2rf20

GREENOCK- WESTBURN CHURCH
BALANCE SHEET
AS at 31 Der2mber 2024
Unrestrlcted Restrlcted
Funds
Funds
2024
2024
Total
2024
Total
2023
Flxad A88qtB
Tangible Fixed ksets
Investments
2TQ.000
284.335
270,000
284,335
554,335
270,000
289,053
539.053
12
Currant Assets
Debtors
Bank and Cash
13
14
47,210
118317
165,527
47.210
28.917 147.234
28,917 194.444
72,489
38.807
111298
Credltors
amojnts falling du8 Wtthin one year
15
297
297
Net Current Assets
28,917 194 147
109,155
Net Assets
719,565
28 917 748.482
648.208
Unrestricted Funds
G8neral Funds- Distiibulable
General Funds- Non-distributabl8
General Funds - Designated
18
18
18
413.965
270.ly)O
413.965
270.01)0
35.600
312,342
270,01)0
35,600
Re8trfcted Funds
(Includlng Revaluation Reserve)
18
28.917
28.917
30,268
719,565
28,917 748.482
648,208
The Accounts were approved by the Kirk S￿l0n on 23rd March 2025.
For and on b8half of thg Klrk Sess"Tron
p*￿3￿￿)

GREENOCK- WESTBURN CHURCH
STATEMENT OF CASH FLOWS
For the year ondod 31 D￿embar 2024
Total
2024
Total
2023
Nots
Net cash used in operating actlvltl89
19
63.070
Cash flows from Investlng actlvities:
Interest and dividends
12,198
10,325
Net cash provldad by investing actlvfttes
12,198
10,325
Cash flows from acqulsltlons and dlsposals:
Pur¢hase of fix8d assets
N¥et cash outhow from acqulsltion$ and dlsposals
Change In cash and cash equivalents In the year
108,427
52.7451
Cash and cash equivalents brought forward
38,807
91.552
Cash and cash equfvalents carried forward
147,234
38.807
PwJ84 of20

GREEIIOCK - WESTBURN CHURCH
ACCOUNTING POLICIES FOR THE YEAR TO 31 DECEMBER 2024
The princlpal accounting polities. which have been applied consislenty in the current and pre¢eding
year in deallng wlth ltsms which are considered material to the accounts, are set out below.
Basls of preparatlon
The financial statements have been prepared in accordan￿ with AccountlrYJ and Reporting by Charrtias:
statement of Recommended Practice applicable to ch8rities preparing their accourrts in accordan
with the Financlal Reporting Standards applicable in the UK and RepubliG of Ireland (FRS102)
effectlve from 1 January 2019 and the Flnandal R8porUng Stsndard applicable In the UK
and Repub51¢ of Ireland (FRS102), the Charlties and Trustee Investm8nt (Scottand) Act 2005 and the
the Charities Accounts (Scotland) Regulations 2006 (as amended).
Fund$
Funds are classrfied as either restricted funds or unrestrrcted funds, defned as follows:
Restricted funds are fvrKls subject to specific requirements as to thair us8 whlch may be dedar8d
by the donor or wilh thelr authority ￿ ￿eated thrwgh legal processes. but still withln the wider objects
of the charity.
Unrgstricted funds ar8 expendable at the discretion of the I￿SteeS in furtherance of the objects of the
charity. If parts of the unrestricted funds are 8armarked at the discretion of the trustses for a
P8rticular purpose, th8y are designated as a separate fund. This deslgnation has an administrative
purpose only and does not legally restrict the trustees, discretion to apply thg ful￿.
Incoming resources
Income is recognised when the charity has 6n1ftl￿ent to the funds. any perform8nc8 condltlons attached
to the item(s} of income have been meL it is probable that the Income will b8 received and the amount
can be measur8d rel18￿y.
All donatlons and gifts are Included wtthin ino)mlng resource5 under either unrestricted or restrictsd
funds according to the terms under which the donation Is made and when the amount can be
an be quanttfied reasonable accuracy. Donations and gifts in kind are brought into the accounts
at th81r market Value to the charfty.
Donated seNlces and facllltles
Donated professional services and donated faciliiies are recognised as In￿Me when the charity has
control over th6 item, any conditlons associated with the donated item hav8 been mec the receipt of
economic benefit from the us& by the charity of the item is probable and that economic beneflt can be
measured r61iably. In 8ccord8nce with SORP (FRS102) the general voluntèer time of congregation
m8mb8rs is not r6cognis8d.
On receipt, donated professional seNic8s and donated f8uliti83 are re￿gnised on the basis of th8
value of the gift to the charity wlich is the amount the charity would have been willing to pay to obtsln
S8￿C&S or facilFttes of equivalerrt economic ben8flt on the op8n market, a corresponding amount
then recognised as expendreure in the pgriod of receipt
Py5rI20

GREENOCK - WESTBURN CHURCH
ACCOUNTING POLICIES FOR THE YEAR TO 31 DECEMBER 2024 {continued)
Interest recelvable
Interest on funds held on deposit is included when reoeivable and tho amount can b6 measured
reliably by thé charity. this is ncmamy upon notification of ts interest paid or payable by thè Bank
Resources Expondad
Expenditure is recognised on an accruals basis as the liability is incurred.
Tanglble Fixed A880ts
, The chaiity has the right to owy and us8 for its charttab18 Obj￿ certain tangible fixad assets,
including tha Gr@8nock Westbum Church and Hall. vested in the Church of ScoUarKI General
Trustees. No consideration is payable for the use of these a8sets.
The title deeds of the Manse at 50 Ardgowan Street. Greenock are in th8 hands of the Socal
I trustéas. This wlll be occupied by the Minister and her family. Expenditure incuffed on thb répair
and maintenance of these assets is chargod as resources expended in thg Statsment of Financial
Activiti8s in the period in which the liability arises.
All tangib18 fixed assets costing in exc￿ of £5,000 having a vaSue to thè chatity greater than onè
year, other than those acquired for specrfic purposes, are capitalised. Depreciation is provided on
a straighl-slna basis to write off the cost or initial value. less residual value. of langible fixed assets
over their estimated useful lives as follows..
- Propaty- No depreciation
Audio Visual - 3 years straight line
Investments
Fixed asset investments are slated at market value at the balan￿ sheèt dat8. Unrealised gains and
losses represent the difference b8tW8en the m8rket value at the beginning and end of the financial
year or, rf purchased in the year. the difference beN¥een cost and market value at the end of the
yèar. R6alis8d gains and lossgs represènt the drfference bètsveen the prO￿ed$ on disposal and
the market valu8 at the start of the year or cosL rf purchased in th8 ￿r.
Taxation
Westburn Church Greenock is recognised as a chanty for the purposes of applicable tsxation
legislation and is therefore not subject lo tsxation on tts charitable activities. The charity is not
règlstered for VAT and resources expended therefore indudg irrecoverable input VAT.

GREENOCK - WESTBURN CHURCH
NOTES FORMING PART OF THE FINANCIAL sTATEME￿r5
For th8 year ended 31 December 2024
l) statement of Flnanclal Actlvltios - Unrestslctod
2024
2023
Income
Donations & Legacl&s
Charitabl8 activities
Other trading activities
Investments
Other
Total Income
176.714
2,595
14.955
12,196
11,340
217,800
83,099
2,510
15.487
10,325
127,255
Ex enditure
R8ising furKIs
Charitsble activitres
Other
Totsl expendtture
421
131.038
415
98.170
131.459
98,585
Net income before movement on investmants
86.341
28,670
Nèt gainsl(loss8s) on investments
15.282
15,438
Net incomel(eyndlture)
101,623
44,108
Transfers be￿e@n funds
23,029
Nlet mov8ment in funds
101623
21.079
statement of Financlal Actlvtties - Restrictod
Income
Donations & Legacies
other
Totsl Income
6,001
1,500
7,501
5,050
6.113
11.163
Ex
anditur8
Charitable adivities
other
Total expenditure
4,051
4,801
31,259
2,409
33.668
Net income before movemènt on investments
1.351)
( 22.505)
Net galnsloosses) on investm8nts
Net incomeJ(expendttur8)
1.351)
{ 22.￿5}
Transf8rs b8lween funds
23,029
Net rnovem8nt in fvnds
1,351
524
Pagg 7 of

1 GREENOCK - WESTBURN CHURCH
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
For the year ended 31 December 2024
Unrestrictsd Restricted
Funds
Funds
Total
2 Donations and Legacles {Current Year)
Offerings- WFO
Offerings - Open Plate
Offerlngs- GEft Aid
9,549
753
51,134
61,436
11.164
1,072
103,042
176.714
9.549
753
51.134
61,436
11,164
1,072
109,043
182 715
Tax r8cov8r8d on Gift Aid
Contributions from Congregatfon (kgani&qÈions
Other
6,001
6.001
Donations and Lega¢les {Comparatsv• Yoar)
Offerings- WFO
Offerings- Open Plate
Offerings - Gift Aid
13.471
1,174
52,987
67.632
14,718
749
13.471
1.174
52,987
67,632
14,718
749
Tax reooveréd on Gift Aid
Contributions frorn Congregation Organisations
Other
5,050
5,050
83.099
88,149
3 Income from charltable activitie5 {Currènt Yoar)
Wedding and funerals
2,595
2,595
2,595
2.595
Income from charitablo actlviti8s {Compartlvo Year)
Wadding and funerals
2.510
2,510
2,510
4 Incoma from other trading activltes (Current Yaar)
Hall rental
14.955
14.955
14,955
14.955
Income from other tradlng activites (Comparatlve Year)
H811 rèntal
15.467
15.467
15,467
15,467
Pap8of

GREENOCK- WE8TBURN CHURCH
NOTES FORMING PART OF THE FINANCIAL STATEMEKrs
For the year onded 31 Do¢ember 2024
Unrestrlctad Restrlcted
Funds
Funds
Total
5 Investment Income (Curront Year)
Interest
Dividends received
2.222
9.974
12.196
2,224
9,974
12.198
Inveslment Income (Comparative Year)
Interest
Dividends recalved
1.820
8.505
10.325
1.820
8.505
6 Other Income (Current Year)
Kerr Trust
Grants
Donations
4.600
1.000
5.740
11.340
4,600
2.500
1.500
1,500
12,840
other Income (Comparative Year)
Kerr Trust
Wami Space Grant
Donations
VAT reclaim on Fabric Costs
4.600
4,600
2,250
11,254
2.250
11,254
3,863
6.113
15.854
21,967
Ptyg9Df

GREENOCK . WESTBURN CHURCH
NOTES FORMING PART OF THE FINANCIAL STATEMEp¥rs
For the yoar ondad 31 Docembér 2024
Unrestrlcted Restrlcted
Funds
Funds
Total
7 Arialysls of Resourcts Expanded (Curront Year)
Raising Funds
Offering Envelopes
421
421
421
421
Charitable Activttss
Giving to Grow
Ministars, Trav811ing Exp8n6es
Minist8rs' Telephone & other expenses
Presbytery Dues
Organists Costs- Salary. Prais6 & Tunlng
Church Office￿, Church Halls & Cleaning
Warm Space Costs
Light & h6at
Council tsx
Insurance
St*ionèry, Prlnting & Advertising
Telephone. Postaga and Sundries
Gas Maintenance- Church
Fumtture & 8quipment
Youth of the Congregation
Ministerial Aids
Ministerial Assistance
Other costs
Repalrs & Maint8nance- Church
Rèpairs & Maintenance- Manse
58.253
58,253
631
1,242
5,857
13.110
631
1,242
5,857
13,494
299
24,125
3.097
10.431
384
299
2.317
21.808
3,097
10,431
1.906
1.346
738
38
85
159
100
1.051
11,003
1,234
135,089
738
38
85
159
100
1,051
11,003
1,234
131038
4,051
Other Costs
Organisation costs
4.801
4,801
4,801
4,801
Total
131459
8,852
140,311
Pag8 10 rf20

GREENOCK- WESTBURN CHURCH
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
For the year 8nded 31 December 2024
Unrestrfctsd Restrtcted
Funds
Funds
Total
7 Anatysls of Resources Expended (Comparative Year)
Raising Funds
Off8ring Envelopes
415
415
415
415
Charitable Activitie5
GI￿ng to Grow (Prev M&M Allocatton)
Ministers. Travelling Exp8nsès
Minist6rs' Telephone & other expenses
Presbytery Duès
Organlsts Costs- Salary. Praise & Tuning
Church Offlcers, Church Halls & Cleaning
Warm Spac8 Costs
Light & heat
Counol tax
Insurance
Stationery. Printing & Advertising
Telephone, Postsge and Sundries
Gas Maintenance - Church
Fumiture & equipment
Youth of the Coryregation
0th8r costs
Net costs of break in
Repalrs & Maintenance- Church
Repairs & Maintenance- Mans8
58,119
58,119
553
553
2.633
5,848
17,782
139
6,7301
3,011
10.024
1.951
1.478
3,870
481
157
916
16.815
967
139
694 (
7,424)
3.011
10.024
1.951
1.478
3.870
157
916
25,833
2,710
31.259
25.833
2.710
129 429
98,170
Other Costs
Organisation costs
2,409
2,409
2,409
2.409
Total
98.585
33.668
132,253
P4ge 11

GREENOCK - WESTBURN CHURCH
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
For the year and￿ 31 Dècèmbèr 2024
2024
2023
8 Staff Costs and numbers
Salarles arml wag&s
15.312
17.817
Total
15,312
17.817
Tha average nLtmber of empFoyees durng kne year was as follows:
2024
Numb8r
2023
Number
Church offi￿rS
Organist
No amployea had èmployment beneffts In exc8ss of £50.000 (2023 - nil).
JE Church of Scotland congr8gatlon8 contllbLrt8 to lh8 NatioThal Stipend Fund which bears the costs
of all ministers, stipends and ernF￿ay￿rS' contT*)utions for national insurancè, pènsion and Housing
and Loan Funo. Minlstars. s￿pandS are pad in accordanc8 wlth th& natiotial stipend scale, which is
relakd to years of service. For the year under review th6 minimum stip6nd was £31.642 and Ihe
maxlmum slpend (in th8 flfth and subsoquent years) was £38.884.
g Trustee Remunfrration and Relaled Party Transactlons
During lh8 ygar, one (2023 - on81 trus￿ received reimbursement of exportses incurred totslling £3,728
(2023- £3,564).
During the year £26,120 {2023 - £25,539) donated to the cthgregaton by biJst888.
During the year close family mernbers of trustees r￿1ve{j the following by way of remuneration fOrth￿r
role as church offlcer:
2024
£6,238
2023
£5,681
£969
12￿

GREENOCK - WESTBURN CHURCH
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
For the yoar anded 31 December 2024
10 Spe¢lal Donatlon5
During the y8ar the church collected and donatsd the following rA)Ilections:_
2024
2023
South African Proje
Marys Meals
DEC Eerthquake Appeal
Poppy Scotland
816
715
816
435
176
187
During the year the Congregation also contrilxrt8d towards the local Christian Aid Collections. In
2024 an amount of £960 was cx)IleGted during Christian Aid week {2023 - £838).
11 Flxed Assets
Audio
Property Vlsual
Total
As at 1 January 2024
Added Sn yaar
As 8t 31 Dgcernber 2024
270,0(M]
30.835
300,835
270,000 30 835
300,835
Depreciation
As at 1 January 2024
Charg8 for y8ar
As at 31 December 2024
30.835
30.835
30.835
30.835
Net book value
As at 31 December 2024
270.000
270,000
As 8t 31 December 2023
270.000
270.000
Pw49 13 ¢A20

GREENOCK - WEST8URN CHURCH
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
For the yoar ended 31 Dècember 2024
12 Invastmants
2024
2023
Market Valuè
Carrying Value at 1 January 2024
Additions
Disposals
Net Galnl(Loss) on revaluatlon
289,053
253,615
15,282
15,438
Carrying Valu8 at 31 December 2024
284,335
289,053
Cost
Church of Scottand Investors TnJst- Growth Fund
ChLtrch of Scotland Investors Trust- Income Fund
106,120
129,984
236.104
106,120
129,984
236,104
The following Inv8stmÉnl$ are now held:
Church of Scotland Investors Trust- Growth Fund
Church of Scotland Investors Trust- Income Fund
25.820 units
10.814 units
13 Debtors
2024
2023
Prèsbytery Dues
Insurance Prèpaid
Rental Income for y8ar not yat reoived
Council Tax Mans8
Mu$1¢ Licence Prepaid
Gift Ald Tax R8fund Due
LPW Grant Claim
Kerr Trust
Legacy
Electricity Overpayment due
751)
867
1,011)
500
457
97
13,247
3.863
4,600
472
104
10,620
4.600
31.298
49,893
47.210
72,489

GREEIIOCK- WESTBURN CHURCH
NOTES FORMING PART OF THE FINANCIAL STATEMEKrs
For the year ended 31 Decombor 2024
14 Bank Accounts and Daposlt Funds
2024
2023
Bank Accounts - Congregational
Bank Accounts - Organlsatlons
Deposit Funds - Gen8ral
Deposit Funds - Fabrfc
110.237
26.606
10,356
35
2.337
26,592
9.845
33
147.234
38,807
15 Ctedltors: amounts falllng duè wlthln one year
2024
2023
Utillties
PAYE & Wages
Oth8r
52
245
256
385
297
16 Analysls of Net Assets BetWO8n Funds
General Restrlcted Oryanlsafional
Total
Flxed Asset8
Investments
Current Assets
Current Liabilities
Net Assets at 31 December 2024
270,000
284.335
165.527
297
719.565
270.000
284,335
26,606 194,444
297
26,606 748,482
2.311
2.311
General Restricted Organlsatlonal
Total
Fixed Asset5
Investments
Current A8sets
Current Liabilities
Net Assets at 31 December 2023
270.000
269.053
81,030
2,141
617,942
270,000
269,053
26.592 111.296
3,674
3.674
26.592 648,208
17 Volunle8rs
In common wlth all congregations of the Church of Scolland the congregatlon benefits from the
contributions madè by volunte8f5 who give their time and talents willingty for th8 benefft of the Church.
The areas of congregational lif8 which raly on the contrfbution of volunteers are many and varled and
muth of the activty would be unable to corrtinue w8r8 it not for the commitment shown.
15 ofXI

I GREENOCK- WESTBURN CHURCH
NOTES FORMING PART OF THE FINANCIAL sTATEME1￿s
For the y6ar endod 31 Dec6mber 2024
18 Movements In Funds (Current Yoar)
AtlJan
2024
Incoming
Outgoing
Resources Resources
At 31 D8c
2024
Transfers
Restrictsd Funds
Fabric Fund
Flower Fund
South African Projects
Warm Space Grant
M9s6y Church
690
355
2.250
346
3,674
235)
816)
3,000)
455
725
750
1.186 (
1.500 (
2.688
2,311
Organtsational Funds
Sunday School
Indoor Bowling
The Guild
S8sslon Benevolent Fund
Senior Badminton
20
217
2,793
23.098
464
26,592
20)
217)
3.482)
663)
419
4.801
3.056 (
1,513 (
246
4.815
2.367
23.948
291
26.606
Unrestrlcted Funds
General - Distributable
General - Non￿[stribUtabIe
General - Designated 2
312,342
270,OtIo
35,600
617.942
648.208
233,082 ( 131,459)
413.965
270.000
35,600
719,565
748,482
233,082
131.459
140,311
Total Funds
240.585
Pur
os•s of Restricted Funds
Thg Fabric FurKI is used to fund repairs to the fabriG of the Church Building, Halls and Manse
other than day to day running repairs.
The R8valuation reserve reflects the original recognisation of the Manse in th8 accounts.
This fund is held as a rèstricted fund as any proceeds from th8 sale of the manse would be
used to purch&8e a new mansG for the minister.
The FIow8r Fund is used to purchase flow8rs for the church and the subsequent distribution
of these flowers to members each Sunday.
The South Afr￿an Projects is usad to help fund the projects in South Africa to which the
Church arè connected wlth.
The Messy Church fund is monies raisgd for th8 purpose of funding the Messy Church
thal meats on the second Saturday of every month.
Designated Fund 2 is money set aside from a l&Jacy for a special project to be decided
at a later date by the Trustees.
Wami spa￿ grant was to provide a warni space to assist locals during the cost of living increases.
P8qe 16 c*20

GREEIIOCK - WESTBURN CHURCH
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
For the year ended 31 December 2024
18 Movements In Funds (Comparatlve Year)
AtlJan
2023
Incornlng Outgolng
Resourc8s Resources
A131 De
2023
Trdnsfors
Restrfcted Funds
Fabric Fund
Flower Fund
South African Pro}8Cts
Warm Spac8 Grant
M8ssy Church
1,684
3.863 {
28,543)
100)
816)
1.800)
23,029
33
690
355
2,250
286
2.250 {
346
4,906
6.998
31.259
23,029
Organlsatlonal Funds
Sunday School
Indoor Bowllng
The Guild
Session Benevolent FurKI
Senlor Badmlnton
20
217
2,793
23,098
217
2,659 {
1.220 (
1.528)
557)
324
2.409
22,435
502
24,836
4.165
26.592
Unrestricted Funds
General - Dlstrlbutable
Ganeral - Non-distrtbutable
Gèneral - Designatsd 1
General - Designated 2
291,263
270,000
142.693 (
98.585) {
23,0291 312,342
270.000
35,600
596,863
626.605
35,600
617,942
648,208
142.693
98,585
132,253
23.029
Total Funds
oses of Restrkted Funds
The Fabric Fund is used to fund repalrs to th8 fabric of the Church Building, Halls and Manse
otrtrer than day to day running repairs.
The RevalLRtion reserve reflects the ortglnal recognisation of the Manse in the accounts.
This fund is held as a restricted fund as any pro￿edS from the sale of Ihe manse would ba
sed to purchas8 a new manse for thè ministsr.
Th8 Flower Fund Is used to purchase flowers for the church and the subsequent distribution
of thèsa flowers to members each Sunday.
The South African Projects ts used to help fund the projects in South Africa to whlch the
Church are Gonnected wth.
The Messy Church fund is monles raised for the purtx)se of funding the Messy Church
that meets on the sacond Saturday of every month.
Designated Fund 1 is for the r8devel(wment of the foyer area in th8 Church Halls.
Designsted Fund 2 is money set asid8 from a legacy for a special project to be decided
at a later date by the Trusteas.
Py17of20

GREENOCK - WESTBURN CHURCH
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
For the year ended 31 Dacombar 2024
19 Raconclllatlon of nèt movement In funds to net cash flow from operafjng acllvitlas
2024
2023
Net movament ￿ funds
Deduct Interast Income
Deduct gains18dd back loss8s on investments
Decreas&l{Increase) in debtors
Incr8asel{Decrease) in creditors
100.274
12.198)
15,282)
25,279
1.844)
21.603
1 10,325)
( 15,438)
( 54,095}
4,815)
Net cash used In operating actlvltl8s
96.229
63,070
Pdgg18d

GREENOCK. WESTBURN CHURCH
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
For the year 8nded 31 D¢cember 2024
Balance
Balancé
asat
asat
0110112024 Income Expendlture 3111212024
Sunday School
Indoor Wing
The Guild
Session Benevolent Fund
Senior Badminton
20
217
2.793 3.056 (
23,098
1,513 (
246
4,815
20)
2171
3.4821
6631
419
4.801
2.367
23,948
291
26,606
26,592
The income atKI expenditure accounts of the above noted organisations were examlned by
rnembers of the Congregaticm. and found. in thalr opinion. to be in accordance wlth th
records supplied.
Page 19rf20

GREENOCK- WESTBURN CHURCH
APPENDIX TO THE ACCOUNTS
For the year end8d 31 Decembor 2024
Fun(ts hold on behalf of tha Congregatlon by thè Church of Scotland General Trustees
C¢>nsolldated Fabric Fund
2024
2023
Capltal Account
Share8 at cost {£1) as at 1 January
39,953
41.118
39,953
Add Realised Galn on reinveslment
1,165
Original Cost Invasted
Mark8t V81ue as at 31 December as follows:
60,186
57.339
Revenue Account
Balance as at 1 January
Interest for Year of Account
Income from Capital Accounts
3,100
178
1,211
57
1.834
5.468
3.102
Less: Allocation to support C￿tS
143
Balance as at 31 December
5.325
3.100
p￿200r