The Church of Scotland JQtroiO@tK] Ood P&rf&%th @[b zl@@oollmP RECEIPTS AND PAyMETrs ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Sunday 29 Marc14 2026 Scottish Charity No Sc856 Congregation No 161047
REFERENCE AND ADMINISTRATIVE INFORMATION Charity Name: Rutherglen Old Parish Church of Scotland Charity Re8iStration Number: SCiJ)6856 Con8re8ation Reference No: 161047 Contsct Addres5: Ms Irene Kay Rutherglen Old Parish Church of Scotland 15 Ettrick Crescent Rutherglen Glasgow G73 3LG TRUSfEE5 IE) denotes Elder. All current elders are members of the CongregatSonal Board. Mararet Alexander IE) Alison G Bennet (El Gordon Calla8han {E) Paul Cathcart Iwef 1111261 Ellzabeth Cunnlngham Mark Dlck (resigned 219125) Klrsteen Dunn Marjory Gre18 {El Jan Keenan Anne Millar Karen Morrls Margaret Roblnson IE) Robin Stewart IE wef 2119125} Illlam Alexander (E} Caroline Brodie {El Irene Campbell Mary Clark {E) Marion Devine IE) Edith Duncan James Gre18 K Irene Kay IE) Janet MacDonald IE) Hu8h Millar (El Catherine Morrison IE) Sandra Stevens Revjean de Williers IE)IDemitted 3V12125) Honorary Con8re8atlonal Board Members Tom Small Ellzabeth M Paton {E) (wef 111125)
REFERENCE AND ADMINisfRATIVE INFORMATION (Contd) Prfnfipal Office-bearers Minlster: Rev Jean de Villiers (Medical Leave 1319123- 913125 Demitted 311121251 Interim Moderator: Rev Gillian Rooney (resigned 913125) Mr Paul Cathcart (wef 1/11261 Locum: Ms Katie Morrison (Resigned 6/4125. Re-appointed 1/1126) Sesslon Clerk: Dr Janet MacDonald Clerk to the Board: Alison Bennet Churth Treasurer: Irene Kay Independent Examlner: Mrs Krlstina Bowie FCCA 18 Ledi Road Newlands Glasgow Bankers: Royal Bank of Scotland 1304 Duke stet Glas8OW 31 PaLye
Rutherglen Old Parish Church of Scotland TRUSTEES. ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 Structure, Governance and Management Governing Document The Church is administered in accordance with the terms of the Church of Scotland's Model Deed of Constitution Recrultment and Appointrnent of Trustees Members of the Kirk Session and the Congregational 8oard are the charity trustees. The Kirk Session member.. are the eSders of the church and are chosen from those members of the church who are considered to have th( appropriate gifts and skills. The minister. who is a member of the Kirk Session, is elected by the congregation anc indurted by Presbytery. The Congregational Board is appointed from within the congregation and members of the congregation are Invlted to nominate indiwduals who are believed to have the skills and commitment t( contribute to the management affairs of the Church, to become members of the Board. Board Members are ther appointed at the Stated Annual Meetin8 and sepie for a period of three year5, after which they must seek re election at the next Stated Annual Meetin8. Organisational Strurture The Congregational Board Is chalred by the minister and meets SIX times in a year. Certain responsibilities arf delegated to the Finance Committee and the Fabric Committee as appropriate. The Kirk Session, which meet., twelve times a year, Is responsible for spiritual affairs within the church. Objectives and Actlvltles The Church of Scotland is Trinitarian in dottrine. Reformed in tradition and Presbyterian in polity. It exists tc glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, il acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish o" Scotland throu8h a territorial ministry. It Co-operates With other Churches in various ecumenical bodies ir Scotland and beyond. The normal service of worship is held each Sunday at 11.00am. The Women's Guild meets on alternate Thursdai afternoons, the Carpet Bowling Club on Monday afternoons, the Scrabble Club on Wednesday afternoons, an( Thursday Cafe takes place over lunchtime on Thursdays. On the second Saturday of each month, a Coffei Morning is held in the church hall, and a Service of Prayers for Healing in the church. Achievements and Performance In our efftlrts to comply with Glasgow Presbytery's Mission Plan. we continue to maintain good relations with our friends at West and Wardlawhill. and have continued to hold occasional joint Sunday services during the year However. the small group comprising of members of both Kirk Sessions, who had been meeting regularly to discuss the way forward. reached an impasse in June, unable to agree on which building would be retained for a united congregation. As a result, we agreed to go to a Scheme of Delegation, meaning that the decision will be taken by a group of impartial individuals appointed by Presbytery. At time of writing, it is not known when this is likely to take place, and so our future remains uncertain.
Rutherglen Old Parish Church of Scotland TRUSTEES. ANNUAL REPORT (contd) YEAR ENDED 31 DECEMBER 2025 Achlevements and Perfomiance (contd) Our minster, Rev Jean de Villier5, returned from Medical Leave in April, and we therefore had to say goodbye to our Interim Moderator, Gillian Rooney. whose support and guidance during her tenure proved invaluable. Her balanced contribution at the srnall group meetings with West & Wardlawhill was particularly helpful. At the beginning of 2026. we welcomed Paul Cathcart as our Interim Moderator. and it is he who will guide and support us over the next rnonths as we work towards the Implementation of the Presbytery Plan. And, of course, while all of this is happenin& Katie Morrison has continued to go above and beyond in her support of the ministry and the congregation. She 15 now conducting Sunday worship. on a voluntary basis. until further notice. We continue to live-stream our services in our efforts to keep in touch with those within and outwith our parish who, for whatever reason, are unable to attend church. The church website is regularly maintained and updated as necessary. and the quarterly Church Newsletter, even in this digital age. continues to be distributed to all member5 of our congre8ation. In September, we were particularly pleased to witness the ordination to Eldership of Robin Stewart. May God bless and guide Robin as he carries out his duties. 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 successful these occaslons are. This year, congregational lunches took pSace at Easter, Harvest & Christmas, and it is probably fair to say that folks en- joy the fellowship at least as much as the food. As we approached Easter, we had once agaln welcomed puplls of Burgh Primary into the Church to work on Easter Code. The Reachout Team We ably assisted by members of our congregaton a5 the children explored the meanin8 of Easter. Our regular monthly coffee mornings, incorporatin8 Prayers for Healin& continue to attrart visitor5 from within and outwith the con8re8ation, and seem to be 8ettin8 busier. While the fundraising for church funds and outside causes is an important aspect of the coffee mornings, On again the fellowshlp enloyed by those who attend should not be underestimated. The church was, as usual, open on Landemer Day forteas, coffees & the customary rolls and sausage, makln8 our presence felt at the heart of the festivities on Main Street. We also continue to exploit our position on Main Street with our Thursday Cafe, when the church is open to members and visitors over lunchtime for prayer and quiet reflectlon In the sanctuary, andlor tea. coffee and good company in the Greenhill Hall. In November. a5 we have done for many years, we offered support to visitors at our All Saints Service and, one week later, on Remembrance Sunday, the Civic Remembrance Service took place. with civlc dignitaries and rep- resentative5 of the armed forces. local churches and organisations joining us in church and, later, at the ceno- taph. The sanctuary, once again, was beautifully and sensitively decorated with hundred5 of knitted poppies, made by members and frlends. December rounded off a busy year with Burgh Primary pupils visiting for Christmas Unwrapped, and Gathered Voice5 Community Choir joinin8 US at our Service of Carols and Lessons. Finally. as is our tradition, our Watch- night Servlce was a joint one with the Salvation Army. Also. in December, Rev de Williers, time with us came to ai end, and the occasion was marked with a presentation and tea, o)ffee and mince pies in the Greenhill Hall after the Service Throughout the year. our members continued to look beyond our four walls. keepin8 in touch with Ann David- son. our Missionary Partner. with membership of the local Christian Aid Group and Rutherglen Churches To- gether, and in their donations of groceries. toiletries land Easter Eggs) to the Lodging House Mission and the Rutherglen & Cambuslang Foodbank. In addition. in spite of the current cost-of-living crisis, they are to be com- mended fortheir financial support of various causes including Christian Aid, the Lodging House Mission, Leprosy Mission Scotland. Poppy Scotland. Erskine Home, the Reachout Trust, and the Scottish Bible Society.
Rutherglen Old Parish Church of Scotland TRUSTEES. ANNUAL REPORT (contd) YEAR ENDED 31 DECEMBER 2025 Members of our con8regation continue to support and participate in the life of our church in varied ways, and Wf sincerely thank them for 8ivin8 their time. tslents and money to this end. Naturally. we encourage them to continue to do so, enabling us to continue God's work in Ruther8len. Financial Review A General Fund deficit of £3.26912024 deficit £7,579) was incurred during the year. A deficit of £2,37712024 de ficit £1,043) wa5 incurred in the Fabric Fund during the year. Reserves Policy It is the Trustee's policy to hold reserves of between 6 and 12 months of expenditure includin8 designated funds At the year end the Church held unrestrirted funds of £52,425. of which £10,412 been designated for a variety o purposes as specified in Note 2. This represents approximately 6 months of expenditure. Statement of Trustees. Respon51bilities The members of the Kirk Session / Congre8ational Board must prepare financial statements whlch 8ive sufficien detail to enable an appreciation of the transactions of the Church during the financlal year. The members of thi Kirk Session / Congregational Board are responsible for keeping proper accounting records which, on request must reflect the financial position of the Church at that time. This must be done to ensure that the financia statements comply with the Charities and Trustee Investment (Scotlandl Act 2005. the Charities Account (Scotlandl Regulations 2(X)6 las amended) and the Regulations Anent Congregational Finance approved by thf General Assembly of the Church of Scotland in 2016. They are also responsible for safeguardin8 the assets of thi Church and must take reasonable steps for the prevention andlor detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf, Clerk to the Board 29 Marth. Z026
Rutherglen Old Parish Church of Scotland SC006856 Independent Examiner's Report to the Trustees of Rutherglen Old Parish Church of Scotland I report on the accounts of the chartty for the year ended 31 December 2025 which are set out on pages 8 to 13. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of thE Charities and Trustee Investment (Scotlandl Act 2WS and the Charities Accounts (Scotlandl Regulations 21J)6 la¢ amended). The charity trustees consider that the audit requirement of Regulation 1011) Idl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 4411) Icl of the Act and tc State whether particular matters have come to my attention. Basls of Independent examlnerfs statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts Iscotlandl Regulations 2006 las amended). An examlnation includes a review of the accounting cordS kept by the charity and a cornparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the account5, and seeks explanations from the trustees concernin8 any such matter5. The procedures undertaken do not provide all the evidence that would be qUired in an audit, and consequently I dc not express an audit opinion on the view given by the accounts. Independent examlner's statement In the course of my examination, no matter has come to my attention which gives me reasonable cause to belleve that in any material respett the requirements: to keep accounting record5 in accordance with Section 4411) lal ol the 2005 Act and Re8ulation 4 of the 2(M)6 Accounts Regulations (as amended), and to prepare accounts vthich accord with the accounting records anc comply with Regulation 9 of the 2CK)6 Accounts Regulations (as amended} have not been met, or to which, In my oplnlon. attentlon should be drawn In order to enable a proper understanding of the accounts to be reached. Kristina Bowie FCCA 18 Ledi Road Newlands Glasgow 29 March. 2026
Rutherglen Old Parish Church of Scotland Receipts and Payments Account Year ended 31 December 2025 Unrestricted Restrlcted Funds Funds 2025 2025 Totsl Total 2025 2024 Recelpt$ Donations Interest & Distributions Rent of Premises Legacy- Fabric Fund 59.415 2.341 4,315 5,597 1,692 65.011 64.539 4.708 2,330 4.315 Total Receipts 66,071 7.289 73.360 78,577 Payments Costs of generaDNJ furKIs Chaiitable actsviljes Governance costs Other Payments Total Payments 116 85,C69 74.418 3,220 TI,638 1.579 4.799 1,579 79,316 74,518 86,829 Excess of Receipts over Payments for the year before translers (8446) 2490 (5956) (8252) Translers (2800) Excess of Receipts over Payments for the year 310 5956 8252 8 Page
Rutherglen Old Parish Church of Scotland Statement of Balances As at 31 December 2025 Unrestricte(Restricted Funds Funds 2025 2025 Total 2025 2024 Bank & Deposit Balances Balances brought foThvard 58071 5225 63296 71550 Movernnt In year: Excess of Receipts 0 Payments (310) (5956) (8252) Balances carried loard 52424 4916 57340 63298 Investments at markol value 8enevolent Fund (cost £37,167) Gener Purposes ( cost £577) 37126 37128 34747 6398 5933 43524 40680 6398 37126 Assets Use ol Premises receivable Gift Aid Recelvable 2850 3340 2850 2735 2735 Llabllities Independent Examiners fee The Accounts were approved by the Kirk Session and CorKJregational Board on 29 March 2026. Signed for and on behalf of the Trustees Clerk to the Board Treasurer 9Page
Rutherglen Old Parish Church of Scotland Notes to the Accounts For the year ended 31 December 2025 L Trustee Aemuneralion and Related Party Transactlons Rev Jean de Villiers received reimbursement of expenses totalling £3.610 (2023". £3,691y, this Included Council Tax. Mr Gordon Callaghan, who is a member of the COngalOnal Board. recewed £5,640 {2023: £5.418) for providing his services as organist during the year. Ms C 8rodie . aiso a member of the cregation Board recePd £6,474 (2024.. 6.097) for cleaning seNces.No Trustee or a person related to a Trustee had ary personal interest in any contraLI or transacti ernered wito by the charity during the year. Movements In Funds AtlJan At 31 Dec Reeelpis Payments Tr•r5 2025 Unrestricted Funds General Fund 45,282 63.542 (69611) 42,013 Oeslgnated Fund• Fabric Fund Youih Fund 11.661 1,127 2.529 (4906) 9,285 1,127 52A25 86.071 (74518 Rericted Funds Kirk Session Fu1 Coffee Moming Fund The Guild Fkjwer Fu1 1172 1692 2912 1665 1019 (1679) {609) {2500) (1244) (3fy)) (1268) 1186 605 500 2623 379 2872 7289 4799) (2800) 4916 Total Funds 9316 57341 10 Page
Rutherglen Old Parish Church of Scotland Notes to the Accounts For the year ended 31 December 2025 Purpose of Unrestricted Funds General Fund The General Fund,together wlh Designated Funds repfesents the free reserves of the congregation. The trustees are free to use the Generd Fund in furlherance of the Church's objeaives. Oeslgnated Reserves Fabic Fund Repairs and improvements to fabrlc arKI propety are charged to the Fabric Fund Youth Fund The Youth fund is used to record the acmttes relative to the youth of the church. Purpose of Restrlcted Funds Kirk Session Benevolent Fund This fund is used to assist those in need in Ihe parish and is used at the discretion of the Minbstei Coffee Moming Fund This fund is to supply the organisations with equipment and supplement church funds. The Guild The Guild Fund is used to record the fi'nancial activities of the Guild. Flower Fund The Flower Fund is used by members of the Church Flower Committee to PUTchase flowers for display W•tythin the church and ai other church events. 11 Page
Rutherglen Old Parish Church of Scotland Notes to the Accounts For the year ended 31 December 2025 Unrestricted Restricted Funds Funds 2025 2025 Total 2025 Total 2024 Analysis of Donations WFO Scheme (non Grft Aid) Gift Ordinary Offerings (Open Plate) Tax Recovered on Gift Aid Other Offerings, Donations etc 3604 38074 2212 10806 4719 4750 35574 2060 11181 10974 38074 2212 10806 10316 5597 59415 5597 65011 64539 Analysis of Payments Cost of generaling funds Envelopes 99 99 99 99 116 116 Charitable Activrties Giwng to Grow allocation Presbytery dues Kirk Session Benevolent Fund minister' Locum's expenses Locum costsl Pulpit Supply Other staffing costs Fabric repairs & maintenance Council Tax 33283 1567 33283 1567 loo 996 33373 3203 100 996 960 {596) 11615 12403 2731 12114 12114 5633 2614 2614 Heal ,Liqht. Insurance & Broadband Church office expenses Organ and music Other costs Guild costs Coffee moming costs Flower Fund costs Switch On costs 16416 86 669 16416 86 669 540 1244 609 1268 17186 640 571 219 931 573 1261 1244 1268 74418 3220 77638 85069 Govemance costs Independent Examiners Fee Other payments Purchase of Investrnents Total 1579 4799 1579 79316 1644 86,829 74518 12Page
Rutherglen Old Parish Church of Scotland Notes to the Accounts For the year ended 31 Deeember 2025 Ministers stipend Ail Church of Scoiiand COngreglOn5 contribute to the Nationa stipend Fund which bears the costs of all ministers. stipends and employer's contributions for national insuran. pension and housing and loan fund. Ministers. stipends are paid in accordance with the nationd stipend scale. which is related to years of service. Fof the year under review the minimum sts'pend was £32,443 (2024: £31,642) and the maximum stipend (in the fifth and subsequent years) £39,856 (2024.. £38,884) 2025 2024 Collections for Third Parties Lodging House Mission Leprosy Mission Scottish Bible Society Erskn'ne House Reachout Trust Poppy Scotland Council for Christians & Jews Lanarkshire Cancer Care Trust Rutherglen & Cambuslang Foodbank Red Cross 353 335 409 65 136 162 io 280 200 61 250 208 52 1282 13 Page