Renfrew North Parish Chureb of Scotland
ACCRUED (SORP COMPLIANT) ACCOUNTS
Year Ending 31 Dec¢mb¢r 2024
Congregation No: 140782
Scottish Chlrlty No: SC006605

Renfrew Y4orth Parilh Churcb
Trustees, R¢port
For the year eDdÉng 31 Decejnber 2024
The tru5tee$ present their w)nual report and fmancial ststements of the charity for the year ended 31 December
2023. The financial statements bave been prepared in accordance with th¢ a¢￿till8 policies set out in note I
to the accounts and comply with the G¢neral Assembly Regulations for Congregational Finance, the Charities
and Trustee Investsnent (Scotland) Act 2005, the Charities Accounls (S¢ot]8nd) Regulations 2006 (as tmended)
and Acwunting and Reporting by Clwities.. Ststement of Recommendcd Pwtic¢ applicable trj charities
pr¢paring their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland published on 16 July 2014.
Objectiv¢5 and Adivities
The Church of Scotland is Trinitarian in do¢trine, Refornied in tradition and Pre$b￿rian in polity. It exists to
glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Chur¢1
it a¢knowledg¢s a distinctive caIl and duty to bring the ordinances of religion to the people in every parxsh of
Scotland through a tenitorial ministy. It Co-operates wlth other Churches in v8rious ecumenical bodies in
Scotland and beyond.
Services ar¢ held every Sunday at i i.00am with the Sacrament of Conllnunion celebrated on the second
Sundays of March, June, September and December, The Socrament of Baptism is administered ￿ requested.
Family services a Praise Band are held monthly from September lo May.
Renfrew North Parish Church has a Junior Church for ages thre¢ up to 18 years, (3-5, 5-8, 8-12, 12-18) which
meet during the morning servic4 with the vsrious age groups b¢ing present in church during the first part of
the servic¢ from time to tin]e.
Youth Organisations within the Ghurch include..
Brownies (Girls aged 8- 10)
Guides (Girls aged 11 ~ 14)
Boys, Brigade An¢hors (Boys aged 415 - 718)
Boys, Brigade Juniors (Boys agea - 1011 I)
Boy's Brigade Company Section (Boys aged 10111- 18)
The Guild offers an opportunity forfellowship and service, mostly tskenup by thcwomenofthe chur¢h.
The Men's Association offers all Opportunity for fellowship and service. mostly taken up by the meo of
the chur¢b.
The Prayer Group meets quarterly with a regular membersbip,
There is a coffee bar Monday, Wednesday, Thursday and Friday for the congregation End the wider
community.
The "Forget Me Not" café is run for dementia sufferers, carers & conc¢rned parties.
The church prenuses are also used on a regular basis by vorious community groups. e.g. (Dance &
Drnma. Ladies Choir. Moo Music.)
Achievements and Perforniallce
Att¢ndance at worship Iw varied throughout the y¢ar, including a good online pres¢we. We ￿ntinUe to visit
the new a￿aS of build in our parish, as and when appropriate. Numbers in youth organisations Ten]ain good.
FinaDeial Review
The princKpal source of incomc ¢ontinues to be weekly Freewill and monthIy Standing Order Off￿l￿SS. A
Significant part of income is lithd to Gift Aid. We have 213 Gift Aid donors and 187 members giving by
Stsnding Ordcr.

Renfrew North Parish Church
TruJt¢e8' Report
For the year endlDg 31 December 2024
We continue to actively support our annual income through fund raislng and all ¢vents have been well
supported. Th¢ njajority of our known maintsnance costs weie budgeted for and all bills were paid on tirne.
InitiatiV¢5 also continue to identify opportimities to reduce dis¢retioJ)ary expenditure.
Investment Poliry PerforTrance
No material investments aT¢ held.
Risk Man8g¢meDt
Identifiable risks are: an ageing congregation & futur¢ financial sc¢wity.
We are tsckling thcse risks by.'-
Supporting expansion of our youth organi70tions e.g. Junior Church, BB, Guides etc.
Widening con]munity involvement e.g. Coffee bar etc,
Stewardship campaigns within ParislL as appropriate.
Reserves Poliey
The charity trustees have considered the reserves required and have taken into accouui th¢ir CUTrent and fiiture
liabilities. It is the Tn￿tees, policy lo hold reserves of approxitnately four months expenditure including
designated funds. At the year end the Church held unrestrict¢d filnds of £51.878 with £8.000 held in Rc3ery¢.
The Trustees consider that, b￿d on both past expetience and anticipated future expenditu￿, we n¢ed to
replenish reserve8 that have been used on necessary building works.
The church a]so held £19,678 of Restricted Funds wlii¢h have been provided for the purposes speGified in Note
15.
Stru¢ture, Govern2nee and Management
The congregation is a registered charity, number SCI)06605 and is 8ilminlst￿ed in accordance with the terms
of the Moael Deed of Constitution (or Deed of Constitution (Unitary Forn])) and Is subject to the Acts and
Regulations of the General Assembly of th¢ Church of Scotland.
Member5 ofthe Kirk Session and the Congregational Board are the Charity trustees. The Kirk Sessionmembers
are the elders of the cllurch and are chosen from those members of the chuwh who are considered to have the
appTopriate gifts and skikls. The minister, who is a member of th¢ Kirk sessio￿ is elected by th¢ ¢ongrcgatton
and inducted by Presbytery. The Congregational Board is appointed from within the congregation and
members of the Congregation 8re invited to nominats individua15 who are believed to have the skills ond
commiknent to contribute to the management affairs of the Church io become members of the Board. Board
Memb¢rs are then appointed at the Ststed Annual Meeting and serve for a period of three years aftcr which
they must seek re-election at the next stst¢d Annual Meeting. The con￿sational Board is Chaired by the
minister alld meets five times in a year. Certain responsibilities are delegated to th¢ Finance. Propety and
Communications Coramittees as appropriaie. The Kirk Session which me¢ts five times a year Is responsible
for spiritual affairs within th¢ ¢hur¢h.

Renfrew North ParLqh Chureh
Trustrfs, Report
For the year endlng 31 Deeember 2024
Referenee and Administratlve Information

PriDCi
#l Office-bearers
Scottish Charity Number SC006605
Independent Eiamincr
The Kelvin Partnership Ltd.
S05 Great Westenj Road
Glasgow
G12 8HN
Bankers
Bank of Scotland
2210 Paisley Road West
GLASGOW
G52 3SJ

Reufrew Nortb Parish Chur¢
Trustees* Report
For the year endftng 31 De¢emb¢r 2024
Tnjstees, Responslbilities in Relation to the Financial Statements
The charity trus*es are responsible for preparing a trustees, ODnual report and finllncial statements in
accordanc¢ with applicable law and UDitsd Kingdom Accounting Slandards (Utiited Kingdom Generally
Accept¢d Accounting PTaotice).
The law applicable to charities in S¢otland requires the charity trusfres to prepare flliancial stat¢ments for each
year which show a trne and fair view of the state of affairs of the eharity and of the ineoming resource5 and
application of re50urce4 of the clwity for that period, In preparin8 the financial statements, the trustees are
rcquircd to:
select suitable a¢eountin8 policies and then apply them COEkgtstently'
ob8eTVe the method and principles in the applicable Charities SORP.
make judgements alld estimates that are reasonable and prudenL
state wh¢th¢r applkcable a¢¢ovnting standards and ststements of Tecomrnended practice have been
followe¢ subject to any dep8rtsres disclosed and explained in the financial statements.
prepare the fin3ncial ststements On the going concern basis unles5 it is tnapprowiate to presume that
the charity Mll Continue ill oF￿atIonal existence.
Th¢ tswtee5 are r¢sponsible for ke¢pins proper accounting r¢cords wbtch dTs¢lose with reasonable accuracy at
any tim¢ the fuwncial position of thr rharity and to cnabl¢ them to ¢nsure that the financial Statern￿ts comply
ith the ChaTities and TTUSt¢e InvestEnent (Swtland) Act 2005 and the Chariti¢s Acrounts (S¢odand}
Regulations 2006 (as amended). They are a]so responsibl¢ for safegtwding the assets of the charity and hen¢¢
for tsking reasonable sleps for the prevention and detectÉon of fraud and other irregularitics.
Thc Injstees are responsibl¢ for the maintenance and integrity of the charity and fu￿￿la] information on the
congregation's webytt¢. Legislation io the United Kingdom governing the pr¢pardtion and dissemination of
financial statements rnay diff¢r from legislation in othcr jurisdiGtion8.
Approved by the Twslees and Signed on their behalf.
ate

Renfreiv North Parisb Chureh
Indep¢Ddent ExamiDer's Report to tbe Trust¢¢8
For the y¢ar ending 31 December 2024
I r¢port onthe ￿counts of the charity for the year ended 31 December 2024 which are s¢t out on pages 8 to 18.
Respeedve responsibilities of trnst¢es #nd examiner
The chArity's trustees ￿ responsible for the preparation of the accounts in aeeord8rtee with the ternis of the
Chatiti¢s and Tnistee Investtnent (Scolland) Act 2005 and th¢ ckWiti￿ Accounts (Scotland) Regulations 2006
(as amend¢d).
The chartty t[￿tee5 consider that the avdit requirement of ReguLation 10(I) (a) to (c) of the Acwunts
Re8uiations does not apply. It is my respjnsibility to examine the a¢¢ounts as required under section 44(1) (c)
of the Act and to state whether particular matters hav¢ conK to my att¢ntion.
Basis of independent examiner'8 Ststement
My examination is carTi¢d out in accordano¢ with Regulation I l of the Charities Accounts (Seotland)
Regulations 2006 amended). An ¢xaMi￿tion includes a review of the accounting records kept by the
ch￿lty and a comparison of the accounts present¢d with those records. It also includes consideration of any
unusual items or disclosures in the accounts, and secks explanations from the truste¢s concernins any such
D￿tter8. The PrO￿dUreS undertaken do not provide all the evidence that would b¢ required in An audil and
consequently I do not ¢xpress aa audit opinion on the view given by the accounts.
Independent examln¢r's statement
In the course of my eXatninatiO￿ no matter has come to my attention
which gives me reasonable cause to believe that Èn any Materi￿ respect th¢ requir¢ments:
to keep accoutkting r¢¢ords in accordance with Section 44(1) (a) of the 2005 Act and Re8uIation
4 of the 2006 Accounts Regulation5 (&8 amcnd¢d), and
to prepare accounts which acco￿ with the accounting records and comply with Regulation 8 of
the 2006 Aecoullts Regulations (as amended) have not be¢n ￿el or
to which, in my opinion, att¢ntion should be draNvn in Ord￿ to enable a proper understandi￿ of the
accounts to be reached.
Date:
41412

Renfrew North P&rish Chureh
Statement of Finan¢fi#l Activfiti
For the year eDding 31 December 2024
Note
Unrestrict¢d
Funds
2024
Restricted
i•npJii
Totsi
Funds
2023
Funds
2024
Totsl
2024
Income and endowments from:
Donations and le
acies
Charitable activities
Other tradin
activiti¢s
Investments
Other
Totsl income
123.334
131496
254,830
30
82
128 808
560
560
604
154 176
131,496
285 672
enditure on:
Raisin
fjjnds
Ckwitable artivities
Other
110990
127 799
238 789
Totsl ex
enditure
110.990
127 799
238 789
Net incomel(expenditure) before
ains and losscs on investments
43,186
3,697
46,883
(497)
Net
gainsl(losses)
investments
on
Net inwmel
ex
enditure
49
Transfers between Funds
189
Net movement in fimds
45,384
1.508
46,883
(497)
al￿11&￿111￿5
Reconcili*ion of funds:
Totsl fimds brou
t forward
Total fLuLds carried forward
14,503
32,673
79,556

Renfrew North Parlsb Church
Balance Sheet
For the year ending 31 Deeember 2024
Totsl Funds
2024
Total Funds
2023
Note
Flx¢d Assets:
Tangible Mssets
Investsnents
Total Fixed Assets
967
1,801
io
967
Current Assets
Debtors
Cash at bank and in haDd
Tot&1 Current Assets
li
24,585
68,154
92,739
1.394
36,862
Li2biUde8
Creditors falling due within
one year
Net Current Assets
12
Creditors falling due after
more thAn one year
Net Assets
The fimds of the ch￿lty..
Restricted income fimds
Unrestricted incorn¢ funds
19,678
18,170
Totsl clwity funds
15
79,556
32,673
Session Clerk
oii)IFIws
Treasurer

Renfrew North Parish Chur¢h
Balan¢e Sheet
For the year ¢ndlng 31 December 2024
Accountlng Polieies
The principal accounting policies. Nvhich have been 8pplied eonsistently in the current ond precethng year in
d¢aling with items which are corJsid¢red materiAI to the accounts, are set out below.
Basis of pr¢paratlon
The financiaI stRt¢ments have been prepared in 8cwrdanc¢ with A￿Ullting and Reportitig by CbarÉties'.
ststement of Recornmended Prdctice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard5 applicable in the UK and Republic of Ircland (FRs1￿2) issued on 16 July 2014
and the FiDancial Reporting Standard appli¢abl¢ in the UK and Republic of Ireland (FRSI 02), the Charities
and T￿￿te¢ tnv¢stm¢nt (Scotland) Act 2005 and the Charities accounts (Scotland) Regulations 2006 (&8
amended)
Fund 8eCOUllting
Funds are classified as either restricted fimas or urwestiicted fi￿, defuled as follows.
Restricted fimds are fjjnds subject to specific requi￿rnents as to their use whi¢h m*y be declared by the donor
or with their authority or created through legal processes, but still within the wider objects of the charity.
Endowment fimds are fijnds whiGh have be¢n given on the condition thatthe original capital sum is not reduc
but the incom¢ there from is used for the purpose defined in accordanc¢ with the obj¢ct5 of the charity.
Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity.
If parts of the unrestricted funds are earnarked at the discretion of th¢ trustees for a particular puryose, they
are designated as a separate fi￿d. This designation has an admiIustrative purpose only and éoes not legally
restrict the trustees, discretion to apply the fjJn¢l
tn¢omlng resoure
Income 18 r¢¢ognised when the Charity l]as entitlement to the fund& any perforJn8nce conditions attached to the
ilem(s) of income have been meL it is probable that the incom¢ ￿11 be received &nd the amount Can be
me8swed reliably.
Donated servlces and fa¢ilitieJ
Donated professional services and donated facilities 8re recO￿Lsea as income Wh￿ the charity has wntrol
ov¢r the Iter￿ any condittons associated with the donated item have been the receipt of economic benefit
from the use by the charity of the item is piobabl¢ and that economic benefit can bc measured reliably. In
accordance with the Charities SORP (FRS102) the general volunteer ttme of cowe8ation members is not
recoEnised.
On receipL donated professional services and donated facilities are r¢cognised on the basis of the value of th¢
gift to the charity which is the amount the charlty would have been willing to pay lo obtsin services or facilities
of equivalent economi¢ benefit on the open market. a corresponding amount 15 then r¢cognised as expenditure
in the period of receipt.
Intsrest reeeivable
Inter¢st on funds held on deposit is included when tec¢ivable and the amount can be measured reliably by the
¢lwity' this is nornially upon notification of the interest Paid OT payable by the Bank.

ReDfrew North Fgrisb Cbur¢h
Balante Sbeet
For the year ¢nding 31 D¢eember 2024
Fixed Assets
The charity has th¢ right to occupy and use for its ¢haritable objects certain tangible fixed assets, including the
Church, halls and llW￿e, vested in the Church of Scotland G¢n¢ral Trustees. No consideration is payable for
the us¢ of these assets. Expenditure incurred on the repair and maintenance of thes¢ assets is charged as
resourc¢s expended in the Stat¢m¢trt of Financial Activities in th¢ period in which the liability ari3¢5.
All tangible fixed assets costing in excess of £1,000 having a value to the charity greater than one year, other
than those acquired for spe¢ifi¢ purposes. are Qapitalised. Depreciation is provided on & straight-line basis to
ite off the cost or initial vaiue,1¢s5 residual value, of tangible fixed assets over their estimated useful lives:
Fixtures, fittings and offi¢¢ equipmcnt- depreciated over- 3 years
Motr)r vehicles - depreciated over- 4 years
Illve8t￿ents
Fixed asset tnvestments are stated at market value at the bolance sheet date. Uwealksed gains and losses
representthe difference between the marketvalue atthe beginning and end of the financial year or, if purchased
in tbe year, the diff¢rence between cost alld market value at the ¢nd of the year. Realised gains and losses
represent the difference between the proceeds on disposal and the market value at the start of the year or cost
if PUTchased in the year.
Taxation
Renfrew North Parish Church is r¢cogni8ed as a charity for the purposes of applicable ￿￿￿tion le8i51ation w)d
is therefore not subject to t￿tioll on its ch￿l￿ble activities. The oharity is not registered for VAT and
resources expend¢d therefore include incoverable input VAT.

Renfrew North Parish Chvrcb
Balance Sheet
For the year endlng 31 December 2024
Not￿ fonning part ofthe Ilnancial 8t*tements
Unrestricted
Funds
2024
Restricted
Funds
2024
Totsl
2024
Totsl
2023
Donations and Lega¢ies
Offsrings
Tax recovered on Gift Aid
Lega¢ies
Non-unifonn Organizations
Grants
Other
83.261
83,261
13,973
26,100
29,773
101,723
78,075
15.061
26,100
29,773
101723
30,339
5.333
123 334
131496
254 830
128 808
Incom¢ from charitable activities
Weddings And Funernls
Fundraising Events
Hail Lets
Electsicity Chsrge & H&ll Works
Heat our HAIIS
Retiring Collections
1.060
1.060
6,724
950
8.119
2,214
Income from other trading activities
None
Inve8tm¢nt Income
Dividends received
D¢posit int¢rest
560
560
560
560
604
604
Other Income
Recei
from Genern] Tn￿te

ReDfrew Nortb Parish Church
Balance Sheet
For the yemr ending 31 D¢cember 2024
Notes forniing part of the flnancial 8tatements
Unrestricted
Funds
2024
Restricted
Funds
2024
Totsl
2024
Total
2023
Analysis of Expendituro
Raising Fund5
Offering Env¢lopes
Other Costs
Ch8ritable Actiyities
Giving to Grow Allo¢atio
Ministers Car Expenses
Pul it Supply
Presbyt¢ry Dues
Heatin
& Lighting
Council & Ensurance
Church OITice Exp¢n
Minor Maintenance & R¢
Cleaning
Other Ma or Fabric Work
D¢preciation
Other Ex
enditt]re
Non Unifornied Orgallisations
69.965
loo
2.124
12.271
8.074
loo
8,422
6.910
4.718
airs
5,614
803
803
684
333
5.353
26,076
110.990
110.990
127.799
127 799
238.789
238 789
Total

Renfr¢iv North Parish Church
Balance Sb¢¢t
For the year endlng 31 Deeember 2024
Notes fornilDg part of the f￿8￿¢181 8tstements
2024
2023
Staff costs and numb¢rs
Salaries ftnd w
es
Social secwi
osts
Totsl
The av¢
e nwnber of em
ees durin
the
car was as follows .
2024
Nutnber
2024
Number
Administrdtion
Music staff
Premises maintenuncc
No employe¢ had employee Ixn¢fits in exc¢ss of £50,000 (2024 nil)
All Church of s￿lIand congregations contribute to th¢ National Sti￿lld Fund which bears the ¢osts of
all ministers, Stir￿ndS and employer's contributions for national insurancc, pension and housing and
loan fiuKI. Ministers, stipends are pald in aceordance with the natlonal stipend scale, which is related to
yeus of s¢rvic¢. For the yw underr¢view themillimum stipend was £27.585 and the M￿]mUM sttpend
(in the fillh and subsequ¢nt years) £33,899.
Truste¢ Remuoctatioll and Related Party Transactions
Durin8 the year, 5 trustees received reimbursement of expenses incurred, tstslling £ 4,319.44
(Worship Resource4 t¢lephoneJbroadband, iicences. stationery, P&8tornl Care
£2,70622
etc)
rs, cleaningy Stationery, Events)
£707.45
(Events) £254.07
wrea￿ Repairs)
£59.35
(Events ) £592.35
£3.OOIJ9 was paid in Council T&x for the Malls¢.
No trustee or aperson related to atrustee had any petSOLwI interest in any Contr￿tortsJnsactlQll ent¢rcd
into by the charity during the yeaT.

Rellfr￿ North Parisb Cburch
B￿ance Sheet
For the y¢8r ending 31 De¢emb¢r 2024
IW4ot¢s formfing part of the finanelal 5tat¢ments
Tangible Fixed Assets
OfficL
Equipment
Buildings
Totsl
Cost
At 1st January 2024
Additions
Disposals
At 31 Dexember 2024
16,817
1,600
10,817
1,600
18.317
Accumulated Depreciation
At 1st January 2024
Charge for year
Eliminated on Disposals
At 31 Decemb¢r 2024
15,016
2,334
15.016
2,334
17.350
Net Book Value
At 31 December 2024
At 31 December 2023
967
967
10, Investm¢nts
No Investments have been held at ally tim
I l. Debtors
2024
2023
Gift Aid Tax Refijnd Due
Hall Lets
13,973
10,612
986
408
12. Creditors
2024
2023
A¢crLthls & Deferred Incoll
Trade oreditors
13.790
360
5.990

Renfrew North Parish Church
Balance Sheet
For the year ending 31 Decemb¢r 2024
Notes forming part of tbe fu￿nCI#l ytstements
13. Allalysis of Net Assets Among Funds
Gen¢t31
Designated
Restricted
Endowrynent
Total
Fixed Assets
Investm¢nts
Current Assets
CutTent Liabilities
N¢t Assets at 31 Dec 2024
Net Assets at 31 De¢ 2023
967
967
73,061
14.150
59,878
19,678
92,739
14.150
14.
Volunteers
In common with au Gongregations of the Chutch of Scotlalld, th¢ congre8Ation benefits from
contribution made by voluntecTS who give th¢ir time and tslents Thillingly for the benefit of the ChurGh.
Th¢ areas of congregational lrfe which rely on the contribution of volunteets are many and varied and
much of the activity would be unable to continu¢ w￿¢ it not for the ¢ommitrncnt shown.
15.
Movement in Funds
Atl
January
2024
At31
De¢embcr
2024
Incomin8
Resou￿¢5
Outgoing
Resources
Transfers
Non uniforn￿a
Organisations
Guild
Mens, Association
Junior Church
Cljristian Aid Coffe¢
Lounge
Flower Fund
Coffee Bar
Forget me Not
Pipe Band
1,904
1265
1,533
2,700
1,173
2.199
2,612
1,352
734
3,787
1998
1,854
113
46
113
6.348
2,381
85
8,904
85
18.170
29.773
26,076
Restricted Fun(ts
Small Grants Fund
101.723
101,723
General Fund
Reserve Fund
154 176
8,000
14.503
8,000
Total funds
285 672
238 789

Renfrew North Parish Chureh
Balance Sb¢¢t
For tbe year ellding 31 Drtember 2024
Notes forming part of the financial stat¢ments
Purposes of EndoNwnent Funds
None
Putposes of Re5tri¢frd Funds
The Non-uniformed Organi5ations exESt to encourage engagement with the Cburch and in their own
right as Organisations
Purposes of Desi8nated Funds
None
16
Collections for Third Parties
2024
2023
Christian Aid
Accord H05pice
900
890
1,593
Erskine
SEnile Train
375
246
351