Camtyne and Cranhil Porish Chur¢h Carntyne and Cranhill Parish Church of Scotland Glasgow RECEIIryS AND PAYMENTS AccouNrs $t Year Ended 31 December 2024 Congre%ation1¥40: 161070 Cbarity No: SC006729 CtrngregatM 180910 SC (Q6729
Camtyne afjd Cranhill ParBh Chorch Trustees, Annual Report Year ended 31 December 2024 The t[$t¢¢5 present the annual rqrt and accounts foT Carntyne and Crthill Parish Chur¢h (SC006729) for the year ended 31 December 2024. Reference and Administrydtive Infornialion Charity Namc.. Carntyn¢ and Cranhill Parith Church of Scotland Charity Regisiration Number: SC006729 Congregation Reference No: 161070 Contsct AddTe$$: Truslee% - Kirk SessioD Prineip*l Offi¢e-bearers Minister-. Session Clerk: Church Trc&suici" Independent Ex8D]iner Bankers Virgin Money 47 Maln St Congregation 160910 SC 006729
Carntyne and Cranhill par Churc* Trn$tees' Annual Report Year ended 31 Deeember 2024 Strueture Governanee and Manvd ement Governin Document The Church is administerol in accordance with the ternis of the Deed of co$tItUtion (Unitary Forn)). Recruitment and A Ointment of Trustees Members of the Kirk Session are the charity tsitstees. The Kirk Session members are the eldeTS of the church and are chosen from thos¢ members of the church who are considered to have the appropriale gifts and skills. The minister, who is a member of the Kirk Sessiory is elected by the congregation and inducted by Pr¢sbylery. anisational Structure The Kirk Session. which meets eighi times a year, is resw)nsible for spiritual and financial affairs of the congregation. Ob eetives And Activities I'he Church of Scotland is Trinitarian in doctrine, Refomied in tradition and Presbyterian in polity. It exists to glorify Cyod and to work for the advancement of Christ's Kingdom through(Trut the world. As a national church, it acknowledges a distinctive call and duty to brin8 the ordinances of religion to the people in every parish of Scotland through a territorial ministy. Il co-operates with other Churches in various ecum¢nical bodies in Scotland and beyond. A service of worship is held each Sunday morning. The children join with the adults during the service, following time together for their own activities. On some Sundays during the year, principally at the major Christian festivals, all agcs remain together throughout the service. Therc is a small Choir which helps lead worship and from time lo time makcs an individual contribution during the service. Tea and coffce are served after Sunday worship. Additional services, some ecumenical, are held during I.ent There is a weekly fellowship group, 'Growing Together., where questions of faith are explored. There is also monthly service held in Bield Sheltered Housing in Carntyne. Activities for children and young people are provided through the Girl Guide movement (R2inbows, Brownies, and Guides), Girls Brigade (Explorers, Juniors and Brigaders) and the Boys. Brigade (Anchor Boys and Junior sections). For younger children. there is a Parents and Toddlers Group, the 'Tiny Tots,, which meets three times a week during School Temi time. Adults are catered for througb the Ladies. Club and The Men's Club The congregation supports a 'Young at Heart, Club which aims to reduce %)ciaJ isolation of the elderly, supported by an MDS post. Similarly, there is a film Club: a small Walking Group and Strength and Balance Class, all of which meet weekly and are open to Mem1 of the community, Zoom Coffee Time and prayer and a weekly newsletter via E Mail. A Community Café (warn] place) provides snacks and lunches on Thursday mornings. A bereavement group w&8 fornled in October 2024 and meets monthly supporting those walking with grief. Coftgregalion 160910 SC 072>
Carntyne and Cr8nhill Paiish Chur Trnst¢es' Annual Report Year ended 31 December 2024 There are Christmas and Spring Fayres yearly. The Congregation's facilities are also used by the community. There is a weekly social club for pensioners (The Sunshine Club), and a wcckly Lunch Club supy)rted by Social S¢rvices. A variety of other groups and individuals the premises including City Councillor (for surgeries), Slimming World, Cordia Care Services. Alcoholics Anonymous, Narcotics Anonymous and Strength and Dance Classes. The halls are used occasionally for public meetings a[ serve as a Polling Station at local and national elections. The ongoing cost of maintainin8 the church butlding and halls suile, and the lack of full disabled access in both church and halls continues to be a concern for the congregation. However. the congregation is committed to redeveloping the Church building into a multi-fimctional 'community hub. providingi space for Ert)th community activities and worship. This has the support of the Church of Scotland General Trustces and the Presbytery of Glasgow. During 2021 work w&s carried out to make the building structurally sound and wind and walertight Work is expected to start in late 2025 on Phase 2 of the Project covering the refurbishment of the inierior of the building. Achievements and PerforniADce Attendance at Sunday worship is in the region of 60, including a number of children. About 99 under-17's attend the various unifornyed organisations (Girl Guide Movement and Boys, Bri8ade) and there are approximalely 30 attending the Parents and Toddl¢rs Group. The 'Young at Heart. group ha$ 14 members and 12 attend the Lunch Club. The Walking Group has 4 regular attendees with 4-5 others walking occasionally and the Film Club has an attendance of l O-15 each week. 'fhe Ladies, Club has approx. 20 members and the Men's Club about 23 members.. The Growing Together Group has a regular attendance of aboui 12 people. Atiendance at Social cvents varies. Several hundred attend the Christmas Fayre while for events such as coffee mornings and evening social events, thc attendance varies from 40 - 100. Congr6galion 160910 SC QLK729
Cawniyne and CranfHII Parah Chu Truste¢%' Annugl Report {eont.) Year ended 31 Deeembcr 21124 Financial Revlew On an ongoing basis. the principal source of regular i)Me is from donations given on a Iveekly or monthly basis from members and adherents by offering envelopes or standing ordcr. This income of £29,474 increased by 40/0 against 2023 and iDwme from use of the Halls at the saEne leNL.l &5 2023 ai £18,458. We had one off donations in the year of £4,525 lo our Geal Fund aThl a legacy of £2.500. Social evenls w¢re h¢ld in Juiic and DeLcrnber and we received sorne donations for the RefuTbishment Fund over the year. General Expenditure was up on 223 by 24¥4 but included various costs incuTred due lo the Vacancy and the subsequent apEK)inlment of our n¢w Minister in June 2024. Fabric and Refurbishment Funds shnwed costs of £6 190 and £8.664 respectively for Manse rcpairs and Refurbishment following Induction o in Junc 2024. At 3151 DeLember 2024 our Total Lb, 1,1 ib, v £89.804 in 2023. The main element of the decrease Mansc Refurbishmcnt Costs. W¢ continued to raise fun(ts for other charitie5 such as the Lodging House Mission and Christian Aid and Support our Missionary Partner, with special llectionS at various timeq of the year (note 71 ¢rves Poli It is the Trust¢¢s' poIiLy io hold reserves of betNsten three- and tour-months, exnditre including designated fLuxls. We plan to continuc saving tor our future building work whilst reviewing our Re8erve8 Policy annually. At the year end the Church held w)restricted funds of £14,554 and £66.564 of restricfrd funds, which have been provided for the purposes srttified in Nole 2. StAt¢ment of Trustees, Responsibilities The tnembers of the Kirk Se&sion must prepare financial stakments, which give sufficient dctail to cnable ali appreeiation of the transaetions of the Church during th¢ fin8nciaI year. The mcmbeft3 of tIK' Kirk Session are sponsible for keeping proper accounting record4 whicF4 on requcsl n]ust ret]ect the financial position of the Church at that timc. This must be done lo ensu thdl th¢ finandal ststernents comply with thc Chatities and Tst¢¢ Investiii¢i)l (SLOtland) Aci 2005, the ChitIeS Accounts (Scotland) Regulations 2006(as amended) and the Regulations An¢nt Congregational Finance approved by the General Assembly of the Church of Scotland in 2016. 'I¢Y are also responsible for safeguarding the assets of the Church and must tske reasonable steps for the prevention andlor detection of fraud and other Irreguknes. Approved hy the Trustees and si ned on their bcbaif. Congreoah(yi 160910 S¢ 006T29
Camtyne Cranhiu Parish Churth Carntyne and Cranhill Parish Church SC 006729 Independent Examin¢r'J Report to ihe Tru8ttts of Cgrntvne and Cranbill Chureh I report on the a¢counts of the ¢11t), for the yeaT ¢nded 31" December 2024, which are set out on pages 7 to Respectlve re8PODyibilities of truqtee8 and examiner The ijmrity's trust¢cs are responsible for the prep2ration of the accounts in accordance with the temis of the Charities and Trusl¢¢ InY¢stmcnt (Scotland) Act 2005 and the Ch#rities Awounts (Scotland) Regulations 2006 as amended). The charity trustecs consider that the audit Tequirement of Regulation l(Kl ) (d) of the Acc4)unts Reguialion5 does not apply. Ii is my re4)nSibl11ty to examine the accounts as required under 1]0 44(1) (¢) of thc A¢t and to stste whcther matters have eome to my attentio BASIS of independent examiner's st•temtDt My examination is caTried out in acLvrdanc¢ with Regulation 11 of the Charitie8 Accounts (Scolland) Regulations 2006 (as amended) An examination includes a rcyicw of thc accounting records kept by the chaTity and a comparis()n of the accounts presented Viith those rccords. It also inLludcs considcration of ony unusual items or disclosures in the accnunLs and seeks explanations from the truste¢s concerninbi an), inatter3. lThc procedurcs undcrtaken do not provide all the evidence that would be Tequired in an audiL and consequcntly I dv n()l exprcss audit opinion on thc view given by accounts. Independent ex2miner's stxtemenl In the coursc ot m) examinalion, no matter has come to my atteDtiun l. Which gives me reasonable cause io believe that in any material Spect the requirements.. tu keep accounting rccords in accordance with Section 4411) (a) of the 2005 Act and Regulation 4 of th¢ 2006 Accounts ReguldliuDb (as amendcd), and to prepare accounts which accord wilh the COUntIng rc¢ords and comply with Rcgulation 9 of the 2006 (as amended) Accounts Regulation5 have noi been meL or 2. To which. in my opinion. attention should drawn to enable a proFr uThlet5tanding of thc accounts to be Tcach¢d. cong981) 180910 sc ooe729
Camtyne and Cranhlll Par6h Chur Carn ne and Cranhill Parish Church Recei tsandPa ments Account Year ended 31 December 2024 Unrestricted Funds 2024 Restricted Funds 2024 Tothl 2024 Total 2023 Reeei Note Dona¢ions 49.779 3.676 53,455 49.330 Funds from Cronhill church Lega¢ies- In Fabri¢ fund A¢¢iviti&8 for G¢t)eMin8 Fut)ds Use of Premises 1.720 18.043 18,456 18,456 Bank & Deposit interest Investmenl incom¢ 768 768 659 Insurdnce Claims ()th¢r Organi8ations Income Incom¢ for Fabri¢ Fund. 1277 .493 2,770 2.960 From Charitable 4ciivitÉ¢S LonsolÉdated Fabric R¢v¢nu¢ Fund Consolidated Fabric Capitsl Grdnts 231 231 138 19.924 2.380 23.519 11.830 22,304 23,519 11,830 10,584 8.197 VAT Refvnds Totvdl Recei 135 835 ments Co8ls of generating funds Cbaritable activities Governance costs 224 224 380 96.928 230 48.559 145,487 230 106,696 200 Total P4 ments 107276 Excess of Receipts over Pavments for th¢ y¢ar before transfers Transfers (4,445) (5,661) (10,106) {15.645) Exeess of R¢¢eipts over Payments for the year S,061 10,106 Congregation 160910 SC 006729
Caimtyne aTrd Cranhlll Pa Chur¢h Carn ne and Cranhill Parish Chureh Statement of Balan At 31 December 2024 Unrestricted Restricted Funds Fun4b Total 2024 Total 2023 Note Bauk & De osit Balantes Bank & deposit balan8. broughr forward {5.643) 73.163 67520 83.165 Movement in year: Exce ofReceipts over Po>vMts for the year (4,445) (5.(01) (10,106) (15,645) Bgnk &L de$11 balaTKes IDVCStments at market valu Icost £13.602) These invesmients form the mafvrity of ourreserve fimd 22.284 As$ets Gift Aid ReceivablB S.441 4.721 Li¥bllltles The accounts were approved by the Kirk Session on 4th Febnwy 2025 For and on behalf of the Kirk Session and Financial B Session Clerk Treasarer Congraaation f60910 bc 006729
C8rntwÈ and Cr8phill Partstr. Cti Notcs forniing part of the Account& For the year ended 31 December 2024 l. Basis of Accounting These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005. the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Regulations anent Congregational Finance approved by the General Assembly of the chUh of Scotland in 2016. 2. Movements ID Funds Oncludes Jnve8tments) At l January 2024 Investment Galll At31 Dec 2024 Rtctlpts Payments Trnll8fer8 Unrestrieted funds General Fund 70.737 20.693 (79.398) (17.859) 8.661 (64) (5,692) Designated Fabric Fund Designated Reserve fund DesignAt¢d F.xplorers Fund tk5ignated Coffee Service Fund 2.770 1,232 552 15,503 1.421 231 (125) 679 276 950 421 Restrieled funds M¢ns' Club Fund 587 (1.120) 527 Ladie$, Club Fund Flower Fund 79 (950} 35 779 112) 767 I'ransport Fund Benevoleni Fund Tape Ministrylsound System Refurbishment Fund Ageing Well Project Fund Youth Fund 5,554 889 5,554 886 13 {16) 344 344 53.540 7,836 814 34.LKKS 7J86 (39.T23) (7.688) 47,823 7.534 814 Sacramentsl Furnishings Outreach fund 380 380 950 66.564 Total funds 135 835 145941 Con9ieyalion 160910 SC 006729
C8rnlyne and Cr8nhill Pansh Cnurch Notes foming part of the Accounts. For the yegr ended 31 December 2024 ses of Unrestri¢t¢d Funds Fabric Fund: The TTUSt¢es have set aside funds for th¢ maintenance of the chh proFffj. CoftTee Service Fund.. This is funded by donations for th¢ provision of te4 coffee, and biscuits after worship or at meetings etc. Aftcr expetLW, these funds are traSferrej to the chuh.$ Generdl Fund to help with everyday expenses. Explorers (Sunday SchooD Fuod: This ts a fund to enable the children att¢ndin8 Explorers to explore and engage with the Bible and encourdgc theTn to ¢hildT¢n in p(Kyrer countrtes. oses of Restricted Funds Men's and Ladle8 Club: These funds compnse the transactions undertaken by the Men's and Ladies groups wht¢h provide social and r¢¢r¢ation81 activities for people in thc Church and th¢ Community. Flower Fund: This is a fund to provide floweTS for display during s¢rviws of worship. After worship. th¢y are distributed to people in the Community who arc ill or have becn bereaved. Tr*nyport Fund.. For maintenance and rnnning costs of the Church Minib which is used to transport people to church s¢rvi¢¢s and social activities. Benevolent Fund: t)on&tions to this fund are given ai Communion servirxs. The minister is responsible for distribuling amounts from it at her discretion to h¢lp those in need. Tape Ministry I Sound System fund is for mainienance of the sound system enabling better provision of recordings of the Worship s¢rvice5 for those who ar¢ housebound. Refurbtshment Fund: This is a fund set asid¢ for the refurbishment of th¢ Church building into 8 multi purpos¢ space. This will include the provision of disabled access and sible toilets in the buildings to comply with Current legislation. Agein% Well Project: This 1$ 8 government iniliativ¢ nd by Gl&sgow Cily Reshaping Care Partn¢rship. Its purpos¢ is to reduce isolation and improv¢ %Kialisation olold¢r people in the community. Youth Fund: Comprises of income raised from 50mc events and by children and young peoplc from the various org8nisations. It is used to ben¢fit young people in the chUh and community. SacrnmeDtal Furnisbing Fund: To pryivide new Conununion lablccloth and other furnishings when refvrbishment of the church is completed. Outreach Fund: To provide an outreach programme as part of our Refurbishment Project and the creation of a Community Hub io Congregation 160910 SC 0(729
Camtyne and Cranhill Parh ChLrth Notes fonning part of the Accounts. For the vear ended 31 December 2024 Unrestricted Reytritte41 Funds 2024 Funds 2024 Total 2024 Total 2023 3. AnAtysis of Donations WFO Scheme (non&ift Aid) Gift Aid Donations 14,673 14.801 4.879 14.673 14.801 4.879 14,786 13,669 6,569 4.572 9,544 Tax R¢¢overed on Gift Aid tknions Ot)linary OfferÉng5 (Orn Pl) Other Offerings. Donations eic Donatiot)s via Minister 9,850 570 3.676 13.526 570 49.330 4. AD#tysls of Payments Costs of generatin% fund8 Off¢ring ¢nv¢lopcs 224 380 224 224 380 ChrStsbk aetivitiej Ministri¢$ and Mission Allocalion 39,876 5.529 463 39,876 5,529 463 27.718 1.874 Presbyt¢ry Dues Mini51er'$ Expenses MDS Expenses Pulpi¢ Suppty Other costs 3.082 7.655 14.073 9.523 5.659 2.079 912 3,082 7.655 14,073 9,523 5,659 41.802 912 9,633 7.735 24,670 7,035 4,077 6,793 787 Repairs & Maintenan¢¢ Heing and Lightin8 Insurance and Coun¢il T Other Buildings l GTound8 Costs Equipment Church OtTi¢e Expen5¢5 Organisations Expens Flower costs 39.723 3.481 125 3,481 1245 12 2.874 259 1,120 12 Tape Ministsy Ageing W¢ll Exp¢ns¢s Fund expeJJses Other expenses 180 7,688 16 7,688 9.146 96.928 145,487 106696 Governanee eosts Independent examiner's fees 230 230 200 82 48,559 145.941 107 76 Congrtrjation 160910 SC N6n9
Cttrnlyne and Ciantriill Parish Church Notes forming part of the Aceount For the year ¢nded 31 De¢eJllber 2023 Trust¢c Remuner*tion and Rtlated Party TrawJa¢tions During th¢ yea I'nth, reLYivryl £3,750 for cleaning services and sun of a trustee. received £18,458 N'ia his company for repairs and maintenance to th¢ church, hall, grounds, and refiwbishment of the Manse. MiniJtcr'¥ Stiptnd All LhuTch of Scotland congregaiions Contribu io the National Stip¢nd FuThl whiLh bears thc cosls of all ministcrs, stipends and employef s contributsoL8 for national insurance, pension and housing and loan fund. MinisÈ¢rs' stindS paid in accordance with the national stipend scale, whith is related to years of service. For the year under review th¢ minimum stipend was £31.642 and the maximum stipend (in the 5th subsequenl year5) £38,884. 2024 2023 Collectknns for Tblrd Partirj Christian Aid (Scntland) Lodg&nbF House Mission Earthquakc Appeal Syria I 'l'urkey Mis8inn2ry Partner 367 415 333 380 330 345 1,049 SumtDary of inveslm¢Dts Mvat Gain on Mvat 111124 Purchases. DistK>sals. Revaluation 31112124 COSIT Gro Fund COSIT Income Fund 14,281 1.348 73 15.631 Totsl 12 corurtgatn I6(10 SC 00672g
Carntyne gnd Cranhill Pah Church APPENDIX FUNDS HFLD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES FABRIC FUND CAPITAL ACCOUNT 2024 2023 Cr¢dit Balan¢¢s h¢ld at l January at cost. 288,496 168.683 Church Refirbishment Feasibility Study Sale of Cranhill Church (23.587) 119.813 Credit Balanc¢s hcld at 31$ December at Cost Markei Value of Balanees at 31 December 252 008 274 193 REVENUE ACCOUNT Credit Balance at 31 December TEMPORARY FUND Debit Balance at 31" D¢c¢mbcr 717 68 13 Congregation 160910 SC 006729