Eaglesham Parish Church of Scotland Receipt5 and Payments Accounts for the year ended 31 December 2024 Congregation Number.. 160857 Scottish Charity Number . SC006377
Eaglesham Parish Church of Scotland Reference and Admlnlstrative Information Charity Name. Eaglesham Parish Church of Scotland Charity Registration Number-. SC006377 Congregation Reference Number.. 160857 Bankers Virgin Monev 203 Main Street Rutherglen G73 2HG
Eaglesham Parish Church of Scotland Trustees, Annual Report for the year ended 31 December 2024 The trustees present their annual report and financial statements of the charity for the year ended December 2024. 31 Structure, Governance and Management Governlng Document The congregation 15 a registered charity, number SC06377. and is administered in accordance with terms of the Deed of Constitution (Unitary Forml and is subject to the Ac15 and Regulation5 of the General Assembly of the Church of Scotland. he Recrultment and Appolntment of Trustees Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of church and are chosen from those members of the church who are considered to have the approp gift5 and skills. The minister, who is a member of the Kirk Session, is elected by the con8re8alion inducted by Presbytery. late Organlsatlonal Structure The Kirk Session, which normally meets six times a year, is responsible for all affair5 Wlthin the chu under the Unitary Constitution. Certain responsibilities are delegated to committees a5 appropria ch Objectives and Actlvltles The Church ol Scotland is Trinitorian in doctrine, Reformed in tradition and Presbyterian in polity. I exist5 to glorify God and to work for the advancement of Christ's Kingdom throuBhout the world. national Church. it acknowledges a distinctive call and duly to brin8 the ordinances of religion to t people in every parish of Scotland throu8h a territorial ministry. It co-operates with other Churche various ecmen1(al bodies in Scotland and beyond. A5 parl of the national Church Presbytery Plan review. Eaglesham ha5 become part of a cluster of local churches along with Newton Mearns and Mearns Kirk Parish Churches. It is intended that this cluster will work closely together with the ai spreading the word of God and building His kingdom across those parishes and in the national and lobal arenas. Eaglesham Parish Church hold5 Services of worship every Sunday. A monthly contemporary servic discontinued during 2024 and instead, contemporary elements have been introduced into the we Sunday services.The church holds additional services durin8 Lent and Advent and an Annuol Bereavement service. Al various times throughout the year the church holds discussion groups on matters of faith and Christian ethics. We join with the local Roman Catholic church for spiritual an social events. We also offer digital worship to share with the congregation and community bv livestreaming our services every week, meaning that those who are not able or not yet comfortab with attending worship in person are able to share in our worship. The church employs a Youth Worker and we have a weekly Youth Group IEPYCI and Sunday Schoo Ichurchbuildersl. We have now funded a Youth Worker post for over fourteen years. Our Youth Worker supports all aspects of our youth work including providing the local primary school with a chaplaincy service and contributing to the chaplaincy in the local secondary school. We also supp toddler5 Eroups and badminton groups for all ages. We have a very strong and well supported Bo Brigade and our VOLSth work also links with community vouth groups IBrownies, Guides elcl. ing was kly
Eaglesham Parish Church of Scotland Yrustees, Annual Report for the year ended al Decefflbèr 2024 Achle¥ements and Performance Ea8le5ham Parish Church called OUT new min7Ster in 2021 and are deli8hted thal we have been $0 blessed by such an en8aging and enthusiasric minister as well as having a full time and well respecied Youth Ministry Worker. We also have three Worship Leaders within the congregation who are happy to support worship by takin8 services when required. This is a150 SUPPOrted by teams who will lead prayers and give bible reading5. Our minister continues to encourage further engagement with the wider comrnunity. One aspect of our new community en8a8ement was the production of an on-line Christmas Day service. This replaced a Service in the sanctuary and Included elernents filmed around the parish. The service was pre-recorded and went live on Christmas Day. At rh time of writing It has been viewed around 350 times. well ln excess ol the number normally attending traditional service in church. It is intended to repeat thi5 In 2025. During 2024 we have continued providing a foodbank donation point to support those in need Icelebrating its 10th anniversary during the yearl. built on our di8ltal worship which is offered to the congregation and wider community and elder5 maintained regular contatt with parishioners to ensure they are lully supported. Our rninisier ran a number of new faith development activities including a ladies Christian monthly book club. Family baprisms have resumed and the children's corner Cfeated in the church in 2021 ba5 been grown and developed ro provide a welcoming space for young children. There is a lon8er term aim to concentrate all aspect of youth ministry in our Carswell Hall which was lorrnerly known as the Children's Chufch. We have worked hard to maintain youth involvement in the church life and with our Youth Min15try Worker we are building the stren8th of our youth organisations and activities which are growin8 in number once more. Whilst the separate contemporary service wa5 discontinued in 2024. our Minister and Youth Worker are collaborating to continue and expand the integration of youn8er people Into worship.- Some of this will be separate activities at youth groups whilst other innovations will involve participation in common worship. There are plan5 to involve the Church Band (previously only used at the contemporary servicel in church. The age profil attendin8 worship changed during 2024 with a hi8her proportion of under 405 attending and we welcomed a nurnber of new members éurin8 the year from that age group.. we hope to establish an annual New Cornmunicants, group with them making their profession of faith altogether èt a special service coincidin8 Wlth Harvest. We 3150 ordained one new elder. Our £on8re8ation links with and supports Tear Fund and Lodging House Mission. along with a number ol other local and national charitie5,demonstrating our commitment to the wider community and 8lobal needs. Flnanclal Review The principal source ol income is offerings from members of the con8regation. most of which are paid either by rnonrhly standing order or by weekly donation. Total offerin8 income into the General lunre5trictedl Fund. including Gift Aid recovered thereon. was 2% higher than the previou5 year. Total expenditure char8ed ro the general fund remained stable. Overall. there wa5 a gain of E17.474 in our general fund. Concern over our diminishin8 income in 2023 resulted in a givinB5 campaign and a150 various fundraisin8 events such as the Silent auction. Thi5, together Wlth below budget spendin8 on the fabric of our building, èllowed us to allocate £15,000 of Ouf 8ain to the fabric reserve and the balanie to the reserve fund. We were also fortunate to receive a legacy of £46.919.
Eaglesham Parish Church of Scotland Trustees, Annual Report for the year ended 31 December 2024 Reserves Policy The trustees have considered the reserves required and have taken into account their current and future liabilities. At the year end the Church held unrestricted funds of £ 117.037. This included £43,536 in the Fabric Reserve. to be used for any unexpected repairs required to any of the church buildings. The reserye fund of £18,995 represents about 1.4 months of expenditure. The church also held £72,483 of restricted funds which have been provided for the purposes specified in Nole Statement of Trustees. Responsibilitles The Trustees must prepare f)nancial 51atement5 which give sufficient detail to enable an appreciation of the iransactions of the Church during the financial year. The Trustee5 are responsible for keeping proper accounting records whith. on request. musi reflect the financial position Df the Church at that time. This must be done to ensure that the financial Statements comply with ihe Charities and Trustee Investment Iscoilandl Act 2005, the Charities Accounts (Scoilandl Regulalion5 2006 las amendedl and the Regulations Aneni ConBregalional Finance approved by the General Assembly of the Church of Scotland in 2016. They are also responsible for safeguardir)g the assets of the Church and musl take fea50nable steps for the prevention andlor detection of frau¢J and other Irre8L¢larities. i Jnd signed on their behalf by ession er
Eaglesham Parlsh Church of Scotland SC006377 Independent Examlner's Report to Ihe Trustees of Eaglesham Parlsh Church of Scotland I report on the accounts of the charity lor the year ended 31 December 2024 which are sei out on p38es 7t012 Respective responsibilitles of trustees and examlner The tharitY'5 trustee5 are responsible for the prepar31ion of the accounts in aCCDfdance with the terms of rhe Charitses and Trustee Investment Iscotlandl Act 2005 and the Charitie5 Accounts (Scotlandl Regulation5 20(& las amended). The chafify Ifusiees COnseT ihèt the avdit requirement ol Reeular+on ioiilldl of the A¢coumt5 Regulations does not app. It is my responsibilily to examine the accounts as required under 5eCtitsn 44llllcl of the Act and to State whether particular matters have come to my attention. Bas15 of independent examinerfs statement An examination is carried out in accordance with Regulation 11 of the Charitie5 Accounts Iscotlardl Regulations 200613$ afflendedl. An exarninatioft include5 a review of the accounting records kept by the charity and a compari50n of the accounts presented wirh those records. li also includes considerarion of any unusual iterns or disclosures in the accounts, and seeks exp13n31ions from the trustees concerning any such matlers. The procedure5 undertaken do not provide èll the evidence that would bè required In an audit, and consequenply I do not express an audii opinion on the view given by the accounr5_ Independent examlnerfs statement In the course of my examination. no matter has corne to my attention which 8ives me reasonable caltse to believe that in any material respect the requlrements.. to keep accounting records In accordance with Seaion 44 llllal of the 2LX)S Aci and Regulation 4 of the 2C¥)6 Accounts Re8ulalions las amended). and to prepare accounts which accord with the a¢couniing re¢ords and comply with Regulatlon 9 of the 2006 Accounts Re8ulations las amendedl have not been met. or to which. In my opinion, attention shoulrj be drawn In order to enable a proper e[SI[*o1nts Ct Ihe Jc£ounts lo be reached. Signed
Eaglesham Parish Church of Scotland Receipts and Payments Account for the year ended 31 December 2024 Unrestricted Restricted Endowment Funds Funds Funds 2024 2024 2024 Total 2024 Tot4 2021 Note Receipt5 Oonation5 Legacies Weddings and Funera15 Bank & Deposit Inierest Investment Income Hall lets Fundraisin8 Grants Other Receipts 127,802 46,525 675 29,929 157,731 147.8 46,525 675 1.087 2,982 12,120 13,329 10.161 3,537 893 308 194 53 2,628 2.621 12,120 10.184 3.145 10,161 3,537 12,9 203,464 44,436 247 248.147 174,2 Asset5 and Investments Sale of fixed asset5 Sale ol Investments Total Receipts 203.464 44,436 247 248.147 174,2 Payments Cost of Generaling Funds Charitable Activitie5 209 140,205 209 194 171,203 179, 30,804 140.414 30,804 194 171.412 179,9 A55ets & Investment5 Total Payments 140.414 30.804 194 171.412 179,9 Excess of Receipt5 over Payment5 for the year before transfers Transfers 63,050 3.570 13.632 13.5701 53 76.735 15,6 51 Excess of Receipts over Payments 66,620 10.062 53 76.735 15,6 51
Eaglesham Parish Church of Scotland Statement of Balances At 31 December 2024 Unrestrlrted Restricted Endowment Funds Funds Funds 2024 2024 2024 Total 2024 Total 2023 Note Bank and Dep051t Balances Bank and deposit balances brou8ht forward 50,417 47,045 1,136 98.598 104,273 Movement in year.. Excess of Receipts over Payments 66.620 10.062 53 76.735 15,6751 Bank and deposit balances carried forward 117,037 57,107 1.189 175,333 98,598 Investments at market value (Cost - £10,810) 15.376 9,187 24,563 22,445 Assets Gift Aid Receivable 4,695 861 5,556 5,236 7,750 7,750 3,152 The accounls were approved by the Trustee5 on l April 2025 and signed on their behalf by..
Eaglesham Parish Church of Scotland Notes forming part of the account5 for the year ended 31 December 2024 l Basis of Accountin8 These accounts havè been prepared on the Aeceipis & Payments basis in accordance with the Charities Trustee Investment (Scotlandl Act 2(K15, The Chaflties Accounts Iscotlandl Regulation5 2006 las amend and the Regulations anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2016. 2 Analysis of Donatiorts Unre5trlrt¢d Restrlrted Funds Funds 2024 Endowment Funds Total 2024 TOPI 2013 2024 2024 Offerings Tax Recovered on Gift Aid Oons. Other 104,982 20,C(15 2.815 19.805 3.011 7.113 124,787 23,016 9.928 li ,120 699 994 127.802 29.929 157,731 14 813 3 Analysis ol Payment5 Cost of Generating fund5 Offerin8 envelopes 209 209 151 Charitable Activitie5 Giving io Grow Presbytery Dues Minister's Expenses Pulpit Supply Other salary costs Fabric repairs and maintenance Council Tam Other Buildings Costs Church Office Expenses Organ and Mustc Other expen5e5 Donations Bank char8es 69.360 8.196 1.760 69,360 8,196 1,760 loo 46,181 8,165 3,190 22,345 3,349 054 197 663 20,646 8.165 3,190 22,345 3,349 25.535 205 972 4141 383 199 50 3.094 4.089 1,180 194 7,377 1.180 140.205 30.804 194 171.203 179 811 Other Payments Purchase of Investments Purchase of Fixed Assets rotal 140.414 30.804 194 171.412 179 62
4 Movement in Funds (including investments) Atljan 2024 Gains/ Ilossesl At3 Dec 2014 Receipts Payments Transfers Unrestricted funds Reserve Fund Fabric Reserve Legacv General Fund 15,704 27,126 7,587 817 1.410 46,919 154,318 2.474 15,000 .995 43.536 ,506 140,414 113.9041 50,417 203,464 140,414 3,570 li ,037 Restricted fund5 Benevolent Fulld Schoo1 chaplaincy Flower fund Organ replacement fund Charity for others fund Sunday coffees fund Steeple fund Youth leader Climate change Reserve National Giving Day Guild Messy church Choir Ladies, badminton Knitting group junior badminton Senior Badrninton Endowment Revenue Churchbuilders Windfarm grant 1.914 32 1461 13,846 1,067 115 2,916 30,913 5,082 536 1.372 333 144 237 718 537 260 99 .013 1341 60 1.346 55 819 83 1691 ,828 122 720 068 2&923 1¢478 690 1,326 114 iiooi 152 23,345 5,691 2S,535 295 200 15361 12,0001 12001 12501 15401 13501 7,461 391 2.447 463 52 386 61 32 190 309 976 470 70 693 78 651 929 13301 ioi 1,018 ioi 252 570 336 3,000 000 61.095 44,436 30,804 13,5701 1,326 Endowment fund5 Vuille Bequest Churchbuilders, fund Hawthorn Bequest Minister's propertv 710 3,801 2,448 2.S72 37 97 55 58 747 157 665 807 81 55 340 217 235 58 9,531 247 194 792 io 376 Total Fund5 121,043 248,147 171,412 2.118 199 96 io
4 Movement in Funds Iincluding investmentsl Iconidl Purposes of Restrirted Funds Flower fund.. tg provide flowers for display durin8 services of worship Benevolent fund." to help the needy in the village Charity fund for others.. to donate to national appeals Steeple fund.. for major repair5 to the steeple Sihool chaplaincy.. for expenses involved In chaplaincv Sunday coffee5'. donations for coffee after Sunday service. distributed to charities at Christrna5 Organ repla£ement fund. to maintain organ and replace when required Youth leader'.to fund the work of ihe youth leader Guild..for the ongoing activitie5 Of the Guild Messy Church.. to lund Messy Church acilvities Choir.. for the on80ing activities of the choir Kairos'.to fund the activitie5 of the contemporary service Ladies, ba(Iminton.'to lund the group's activities Knittin8 6roup.'to fund the group's activities Junior badminton.'to fund the group's aclivitt*S Climate Change Reserve., to provide tner8y saving equipment in church properties National Giving Day:to provide eguipment for children's corner in the sanctuary 5ellio¥ b3drninion-.to fund the group's activitie5 Churchbuilders.. to fund the group'5 a¢tNilies Purposes of Endowment Funds Incorne liom ihe Vuille Bequest Is for upkeep of the Yuille Grave. Churchbuilder5' Incomè Is lor the purchase ol teachin6 m3teiials. Income liom the Hawthorn Bequest and Minisier's Property Fund is paid to ihe minisiei. 5 Iru5tee Remynerarion and Related Party Transactions During the year eight12023 elevenl trustees received reimbursement of expenses 111( I. travel and other expenses totalling É6.52812023 £5,ISOI. A Alexander Ltd, of whiil ol this con8regaiion. Is a direcior. was paid £2.76012023 f 5,2871 for various work5 on th(, ( IlT( I) l)uildin tee 6 Minister's Stipend All Chvrch of S(oiland congregaiions contribute io the National Siipend Fund which bears the costs ol all ministers, Stipends and employer's contribution5 for national Insurance, pension and housing and loan fu Stipend5 are paid in accordance wilh the national Siipend scale. which is related to years ol ser¥ice. For the year under review. the minlmum stipend was £31,642 and the maximum stipend (in the fifth and 5vbseqQent year51 was E38.884.
7 Collections for Third Parties East Ren Good Causes Tear Fund CHAS Mary's Mea15 Lodgin8 House Mission Act10n on Dementia Starchild Project Glasgow City Mission Halo Trust Pancreatic Cancer UK Aliheimer Scotland Williamwood House 205 409 414 30 495 200 21X) 300 200 475 366 loo 3,394 12