The Church of Scotland ¢fv(3trgiO(3th] Ood @[b l@@ooJmP RECEIPTS AND PAymEs ACCOUTr FOR THE YEAR ENDED 31 DECEMBER 2024 Sunday 23 March, 2025 Scottish CTrthrity No SCO1kn856 Congreglon No 161047
REFERENCE AND ADMINISTRATIVE IMFORMATION Charity Name: Rutherglen Old Parlsh Church of Scotland Chèrlty Registration Number- SC(K16856 Con8re8ation Reference No.. 161047 Contact Address: TRusfEES IE) denotes Elder. All current elders are memben of the Con8re8ational Board. Honornry Conyeptlonal Board Member
REFERENCE AND ADMINisfRATIVE INFORMATION Iconld) Prlndpal Offlce-bearers Independent Examlner.. Bankers: )yal Bank of Scotland 1304 Duke Street Glasgow
Rutherglen Old Parlsh Church of Scotland TRUSTEES. ANNUAL REPO YEAR ENDED 31 DECEMBER 2024 Structure. Governance and Management Govemln8 Docume The Church is administered in accordance with the terms of the Church of Scotland's Model Deed of Constitution. Recrultment and Appolntrnent of Trustees Members of the Klrk Session and the Con8re8ational Board are the charitv trustees. The Klrk Session membe are the elders of the church and are chosen from those members of the church who are considered to have the ppropriate gifts and skills. The minlster, who Is a member of the Kirk Session, Is elected by the congregatlon and inducted by presbery. The Con8re8atiMal Board is appointed from within the con8re8ation and members of the con8regation are Invlted to nominate individuals who are believed to have the skills and commitment to contribute to the management affalrs ofthe Church, to become members ol the 8oard. Board Members are then appointed at the Stated Annual Meeting and serve for a perlod of three years, after v4hich they must seek re- election at the next Stated Annual Meeting. OryanlsatSon•l Structure The Congregational Board is chalred by the Minier and meets six times in a year. Certain responslbilities are delegated to the Finance Committee and the Fabric Committee as approprlate. The Kirk Session, which meets twelve times a year. is responsible for spiritual affairs Wlthin the church. Objectlves and Actlvltles The Church of Scotland is Trinitarian in doctrine, Reforrned in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowled8es a distinctive call and dY to bring the ordinances of religion to the people in every parish of Scotland throu8h a territortal minlstr It coperate$ with other Churches in various ecumenical bodies in Scotland and beyond. he norrnal seplice of worshlp Is held each Sunday at 11.00am. The Women's Guild meets6n alternate Thursday afternoons. the Carpet Bowling Club thi Monday afternoons, the Scrabble Club on Wednesday afternoons, and Thursday Cafe takes place over lunchtlne on Thursdays. Our Bible Study Group meets on alternate Thursday evenin8s and, on the second Saturday crf each month, a coffee mornin8 is held in the church hall and a service of prayers for healing in the church. Achlevements and Performance 2024 has seen further progress in our effort5 to comply with Glas8ow Presbytery's Mission Plan. We continue to maintain 8ood relations with our friends at West and Wafdlawhill and, du in8 the year. a small group comprising of members of both Kirk Sessions has ten meeting regularly to di5CUSS the way forward. We have also continued to hold regular joint Sunday services While our ministef continues to be on medical leave, we are particularly grateful to our locum, for keepin8 the life of the congregation runnin8 smoothly. She goes above and beyond the call o invo ving erself in all of the activities of the con8regation. Thanks are also due to who was appointed Interim Moderator in May and has already made her mark
Rutherglen Old Parish Churth of Scotland TRusfEES' ANNUAL REPORT Icontd) YEAR ENDED 31 DECEMBER 2024 Achievements and PerfOrrnane (contd> in guiding and supporting us as we work towards fulfilling the Mission Plan. We continue to live-stream our services, in our efforts to keep in touch with those whin and outwith our parish who, for whatever reason, are unable to attend church. The church website is gu1th maintained and updated as necessary. and the quarterly Church Newslettef. even in this di8ital age. continuesto be distributed to all members of our con8re8ation. Sunday lunches in the Greenhill Hall are eagerly anticipated by the congregation and never fail to disappoint. One only has to hear the sound of laughter and conversation to appreciate how successfd these oc&isions are. This year, con8re8ationa lunthes took place at Easter. Har¥est & Christmas. and it is proba•ly fair to sly that folks en- joy the fellowship at least as rnh as the food. Our regular monthly coffee mornings. inconM)ratin8 Prayers for Healin& continue to #tract visitors from within and outwith the con®ation. seem to be getting busier. While the fundraising r church funds and outside causes is an important aspect of the coffee mornin8s. once again the fellowship enjojpd by those who attend should not be underestimated. The church was, as usual, open Landemei Day for teas, coffees & the customary rolls and sausage, making our presence felt at the heart of the festivities on Main Street. We also continue to eXplt our posith)n on Main Street with our Thursday Cafe, wthen the thurch is open to members and visitors over lunchtime for prayer and quiet reflection in the sanctuary. and/or tea. coffee and good company in the Greenhill Hall. In Ottober, we had a good tumtsjt of members in the Greenhill Hall for an afternoon of Dominoes and Donuts. The primary aim had been to rar funds for our churth but. yet a8ain, the fellovohip shared by those who atten- ded. whether novices or 'old hands,, was just as irnportant. In November, as we have done k•r manv vears. we offered support to visitors at our Al Saints Service and, one week later, on Remembrance sdl, the Civic Remembrance Service took place. when civic dignitaries and rep- resentatives of the armed forces local churches and or8anisations joined us in churth and, later, at the ceno- taph. This year, the sanctuary •ns beautrfully and sensitively decorated with hundreds of knitted poppies, made by members and frleods. December rounded off a busy year with Btsrgh Primary pupils visiting for Christmas Unwrapped, Ind Gathered Voices Community Choir joining us at our Service of Carols and Lessons. Finally. as is our tradition. our Watch- night Service was a joint one w ith the Salvation Army. Throughout the year, our memters continued to look beyond our four walls with membership of the local Chris- tian Aid Group and Rutherglen Thurches Together, and in their donations of 8roceries. toiletries land Easter Eggs) to the Lodging House Mission ar41 the Rutherglen & Cambvslan8 Foodbank. In addition, in spite of the current cost-of-livin8 crisis, they are to be commended fof thetr financial support of various causes including Christian Aid, the Lodging House Mission. Leprosy Mission Scotland. Poppy Scotland, the Reathout Tnjst. the Red Cros5, the Council of Christians and Jew5, Rutherglen & Cambuslan8 Foodbank. and Lanarkshire Cancer Care Trust. Members of our con8re8ation amtinue to support and participate in the life of our church in varied ways, and we sincerely thank them for giving their time, talents and money to this end. Naturally. we encouraie them to con- tinue to do so. enablin8 US to CtInUe God's work in Ruther8len. Flnancial Review A General Fund deficit of £7,57912023 deficit £18.2561 was incurred during the year. A deficit of £1,04312023 deficit £10,696) was incurred inthe Fabric Fund during the year, and a surplus of £235 in the Youth Fund12023 £01.
Rutherylen Old Parlsh thurth of Scotland TRUSTEES. ANNUAL REPORT (contd) YEAR ENDED 31 DECEMBER 2024 Reserves Poll It is the Trustee's pollcy to hold of between 6 and 12 months of expeNliture includin8 desl8nated funds. At the year end the Church held uwestricted funds of £58.070. of Tthich £12.788 been desi8nated for a variety of purposes a5 specified in Note 2. Tl¥s represents approximately 6 months of eynditure. Statement of Trustees, ReSpsibIlItIeS The member5 of the Kirk Session I Congregional Board muprepare finan(ial statements whith w.ve sufficient detail to enable an appreciation (rfthe transarti¢bns of the Churth during the finanoal year. The members of the Kirk Session I Congregational Bozd are responsible for keeping proper accountin8 records which. on request. must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Chaities and Trustee Investment (Scotlandl Act 2(K)5. the Charities Accounts Iscotlandl Re8ulation5 21Y las amended) and the Regulations Anent Con8regational Finance approved by the General Assembly of the Church d kntland in 2016. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention andlor detection offraud and other irre8ularitie5. Approved by the Trustees and si8Md on their behalf. 23 March, 2025
Rutherglen Old Parlsh thurch of Scotland SC006856 Independent Examln•rfs Report to the Tntee$ of Rutherylen Old Parlsh Churth of Scotland I report on the accounts of the charity for the year endeil 31 December 2024 which are set page5 8 to 13. Respectlve responslbllltles of trustees and eMamln•r The charit5 trustees are responsible for the preparation of the accounts in accordance the terms of the Charities and Trustee Investment (Scotland) Act 21J)5 and the Charities Accounts Iscotland) Regulations 2006 la5 amended). The charity trustees consider that the audit requirement of Regulation 10111 Idl of the Accounts Re8ulations does not apply. It is my responsibility to examine the accounts as required under section 4411> Icl of the Act and to state whether particular matters have come to my attention. I Basls of Independent examlnerfs statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotlandl Regulatlons 2(N)6 (as amended). An examination includes a revlew of the accounting iecords kept the charity and a comparlson of the accounts presented with those COrdS. It also includes conslderntion of unusual items or disc105ures in the accounts, and seek5 explanations from the trustees concerning any such matters. The procedure5 undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given bythe accounts. Independent examlner's statemeftt In the course of my examination, no matter has come to my attention which 8ivÈs me reasonable cause to bdieve that in any material respect the requirements: to keep accounling records in accordance with Section 44111 {al of the 2(J)5 Art and Regulation 4 of the 2(X)6 Accounts Pegulations {as amendedl. and to prepare accthjnts which accord with the accounting records and comply wlth Re8ulation 9 of the 2CI)6 Accounts Reguhtions las amendedl have not been met, or to which. In my opinion, attention should be drawn in order to enable a proper understandin8 of the accounts to be reached. 23 March, 2025
Rutherglen Old Parish Church of Scotland Receipts and Payments Account Year ended 31 December 2024 Funds 2024 Funds 2024 Totat 2024 Totsl 2073 Receipts Donatsons Inieresl & DIstn'tiOnS Rental of Premises Legacy- Fabnc Fund HMRC JRS Gra Total Recelpts 59.269 5.270 1.758 64,539 4,708 61.667 4.051 3,030 71,549 7,028 78.577 68.748 Paymef Costs of generaiing funds Charitable ac11$ Govemance costs Other Payments Total Payments 116 82,305 116 85.C69 128 96,297 2.765 I,fA4 1.644 86.829 1.2go 97,715 82,421 Excess ol Receipts over Paymerrts for ihe year before transfers (10872) 2620 18252) {28967) Transfers 2,485 (2485) Excess of Receipts over Payments for the year 135 8252 28967 8 Page
Rutherglen Old Parish Church of Scotland Statement of 8alan¢es As at 31 DeCemr 2024 Funds Totsl Total 2023 2024 Bank & Deposit 8alane Balances brtyJoht ILThafd 66458 5092 7159) IC#)$18 •Aovement In year: Excess of Receipts oler PayTnefrts (8387) 135 (8252) (289681 71 63298 71550 Inveslments at market value Benevolent FuTrJ {co £35.589) General PurFws { cast £577) 34747 34747 S933 761 5422 36183 5933 $933 34747 Assets Pulpit Suppty receNable Grft ReceNatle 71x1 2735 2735 3S96 Llabllltl•s Independeni Ex&minerfs fee The Accounts ve approved by tr Kwk SessNyi coregad Board on 23 March 2025. Signed for and on behalf ol the Trustees 9Page
Rutherglen Old Parish Church ot Scotland Notes to the Accounts For the year ended 31 Oecember 2024 L Trustee Remurneralion and R•lat•d Party Tranmctlons receNed rrnbUr5emernl ol expenses £3.69112023'. £4,998). Ihis i1)cludj Council Tax. is a memtT of ts Cu¥Jregax 8oard. received £5,418 {2023. £4.994) lor providiw t#s sepKes &8 orgaThsi dunng tre year. o a member ol the C[egaal Board recer4ed £6.097 (2023. £5.5381 lor cleanirwJ services.Na Trnstee w a pers rela to a Tns*e had ary Forsor rferesi In any contract OT transactim ernefed into ty the thaifvy duriNJ the ye Movements in FU1$ At 31 D•¢ Unre•trlth•d Funds Gener Furmj 52.861 62.749 (12579) 2,250 281 C>•si9nat¢d Funds Fabfic Fund Y(Krth FurKI 12.704 892 06.457 8.KKI (9843) 11.661 235 1.127 2485 51069 71.549 (82421) Restrlcted Funds Kirk Session Fund Coffee MonHW FurKI The Guil¢J FWel Fu1 Swmch On 959 652 (1644) (573) {2(xJ)) 1931) 12501 112611 ll73 2723 1078 379 2872 2765 234 1235L .. {4409) 12485) 5227 Total Funds T48 n.577 10 Page
Rutherglen Old Parish Church of Scotland Notes to the Accounts For the year ended 31 December 2024 Purpose of Unrestricted Fund8 General Fund The General Fund,together the Oesignated Funds represents tre free reserves of the congregakn'on. The trustees are free to use Ihe Genernl Fund in fijrtherance of the Chufch's objectives. Designated Reserves Fabic Fund Repairs and improvements to fabric and property are charged lo the Fabric Fund Youth Fund The Youth fund is used to record the acfvities relative to the youth of the church. Purpose of Restricted Funds Klrk Session Benevolent Fund This fund is used lo assist those in need in the parish and is used al trbe discretion of the Minister Coftee Momlng Fund This fund is 10 supply the organisatmjns with equipment and Suppknl church funds. The Guild The Guild Fund is used to record the financial athivilies of the Guild, Flower Fund The Flower Fund is used by members of the Church Flower Committee to purchase flowers for display within the church and at other church ets. Switch On The Switch On Fund is used to record the activities ot the youth organisations in the church. 11 Page
Rutherglen Old Parish Church of Scotland Notes to the Accounts For the year ended 31 December 2024 Unrestricted Restricted Funds Funds 2024 2024 Total 2024 TOL 2023 Analysls of Donations WFO Scheme (non Gift Aid) Gift Aid Ordinary Offerings (Open Plate) Tax Recovered on Grft Aid Other Ollefings, Donations etc 4750 35574 11181 2060 5704 4750 35S74 11181 7146 33213 10292 1340 9675 5270 10974 59269 61667 Analysis of Payments Cost ot generatlng lunds Envelopes 116 116 116 128 128 Charltable Actlvities Ministries & Mission allocation PreSbery dues Kirk Session Benevolent Fund Minister'sl Locum's expenses Locum coslsl Pulpit Supply Other staffing costs Fabr repairs & mntenance Council Tax 33373 3203 33373 3203 40822 1757 100 2473 12C 10632 15027 2525 17508 528 400 960 15961 11615 12403 2731 17186 640 571 960 15961 11615 12403 2731 Heat .Lighl. Insurance & Broadband Church office expenses Organ and music Youth cost5 Other costs Guild costs Coffee moming costs Flowef Fund costs 'Switch On costs 17186 571 219 219 931 573 1261 312 863 905 1246 931 573 1261 82305 2765 85069 96297 Governance costs Independent Examiner's Fee Other payments Purchase of Investments Total 1290 97,715 86829 12Page
Rutherglen Old Parish Church of Scotland Notes to the Accounts For the year ended 31 December 2024 Ministers Stipend All Church of Scoiiand congregations contribute to the Nats'ond swnd Fund which bears the costs of all ministers, stipends and employer's cortJibutions for nationd insurance, pension and housing and loan fund. Ministers, stipends are pd in accordance with the nationd stipend s&e, which is reled 10 years of service. For the year under rewew the minimurn stipend was £31.642 (2023.. £30.135) and the maximum stipend (in the fifth and subsewent years) £38,884 { 2023". £37.032) 2023 2024 Collections for Third Parties Lodging House Mission Leprosy Mission Scothsh Bible Society OEC Earthquake Appe Church of Scodand Syria Appeal Erskine House Reachout Trust Poppy ScodaThJ Council for Christians & Jews Lanarkshire Cancer Care Trust Rutherglen & Cambuslang Foodbank Red Cross Threshold Glasgow Beat Palestine Appeal 335 409 322 389 8S 498 307 220 287 200 61 250 208 52 230 275 1795 2713 13 Page