The Church of Scotland
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RECEIPTS AND PAyMETr￿s ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
Sunday 29 Marc14 2026
Scottish Charity No Sc￿856
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.
Mar￿aret 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 st￿et
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 lo￿ard
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 COng￿a￿lOnal
Board. recewed £5,640 {2023: £5.418) for providing his services as organist during the year.
Ms C 8rodie . aiso a member of the c￿regation￿ Board receP￿d £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
Re￿ricted Funds
Kirk Session Fu￿1
Coffee Moming Fund
The Guild
Fkjwer Fu￿1
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 COngreg￿lOn5 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