Sherwood Greenlaw Parish Church of Scotland
Trustees, Report and Accrued SORP 2015 Compliant Accounts
for the Year Ended 31 December 2024
Congregation No: 140780
Charity No: SC 007484

slierwood Greenlaw ParTsh thurth of Scotland
Trustees, Annual Report
Yèar ended 31 De￿Mber20Z4
Reference and AdmiNstratlvelnfornwtlon
Charil¥ Name:
Charfty Reglstratlon Nurnber.
Congregation Reference No,.
ContactAddiess'.
SherwcM)d Greenlaw Partsh OI￿0t1and
SC007484
14078D
The Churcn OFFJ
Sherwood Green'.awChurch
Glasgow R(*d
PA13PA
TNsto8s
The members of the Ktrk Sesslw for 2024 and up totne date of the ac(¢wntswere:
Mlnlstts_r IRev. john MJrniig- retired 14 February 2024) PiUS-
Prlnclpal Offktrbearers
Independgnt Examln
Bank¢rs
Royal Ejank of Swdand
Moncrieff Str4at
Pètsley

Shernood Greenlaw Parish Church of Scotland
Trustees) Atmual Report
Year ended 31 December 2024
The Trustees present thelr annual report and financial statements of the charity for the year ended
31 December 2024. The financial statements have been prepared In accordance with our
accounting policies and comply with the General Assembly Regulations for Congregatlonal
Finance, the Charitles and Trustee Investment {Scotland) Act 2¢XI5, the Charitles Accounts
Iscotland) Regulatlons 2006 (as amended) and Accounting and Reporting by Charities: Statement
of Recommended Practice applicable to charities preparing their accounts in accordance with the
Flnancial Reporting Standard applicable in the UK and Republlc of Ireland published on 16 July
2014.
Objertlves and Activities
The Church of Scotland Is Trlnltarian In dortrine, Reformed in tradition and Presbyterian in policy.
It existsto glorffyGod andto work forthe advancement of Christ's Kingdom throughoutthe world.
A5 a national Church, it acknowledges a distinctive call and duty to bringthe ordinances of religion
to the people In every parish Df Scotland through a territorial ministry. It co-operate5 Wlth other
Churches in varlous ecumenlcal bodies in Scotland and beyond.
Misslon and Purpose
As a Christian fellowship we seek to spread the Good New5 of the Gospel and to support and
encourage each otherwhile serving our local community in Chrfsvs name.
Membeyshlp Roll
As of 31 December 2024, there were 243 names off our roll, with an additional 30 named
adherents. Attendance at in-person weekly worship averages between 91>IC() at most Sundav
Mornlng Services and 15to 20 atWedne5day Worship. We estimatethat over 80vlevv ouron-line
content eath week. We have 15 children onJuniorChurth Rolls. Over40 boys attendthe different
sections of our Boys, Brigade, and 80 girls are Involved in the sectlons of the Guide Company.
These are irnportant Eroups within the local community.
Activities
We meet every Sunday for mornln
worship. Wednesday Worship, a short midweek service, is
held from October to May, led by
We no longer hold evening services, but have
had occaslonal "Special. se￿ICe5, particularly during Lent, Easter and at Christmas. A team of
Elders and members regularly assists the Minister wtth prayers, readings, and scripts as required.
Worship continues to be live streamed for those unable to attend with content available throu8h
ouryou Tube channel and Facebook. A small group of commltted volunteers makes this possibl&.
Our New Life church magazine is publlshed four times a year, and occasional newsletters are
delivered, but coples have also been emailed orposted to member5to keep them up to date wlth
the Ilfe of the Church.
Our Church family is welcoming and keen to attract vlsitors and new members. Our Junlor thurch,
comprisin8 Creche and three departments, is staffed by talented and devoted teachers and

Sherwood Greenlaw Patish Church of Scotland
Trnsteesy Annual Report
Year ended 31 December 2024
helpers. We are always lookingto expand the numbersattendin& all newfamilies and new friends
will be made very welcome. The Church Choir, under the able direction of Madame Clotilde
Raydon rehearses on Thursday evening and Sunday mornings, preparing to lead the
congregational singing and worship, and perfomiing introits and anthem5 as part of our services.
The Guild contlnuesjointly with St Mark's Oldhall and is worklngwell. A Monthly'Time Out" group
for ladles Is runningvery successfullyon a Frfdayafternoon, usingour Minor Hall.The Men's Group
also meet monthly, with invited speakers, In addition an annual dinner and a small annual golf
tournament are held. Throughout the week a wide range of youth organisations use our facilities
and are led by talented and committed leaders all dedlcated to their respective organisation.
These Include:_
Rainbows
BB AnchorBoys
BB Junior Section
BB Company Section
Brownies
Guides
Thursday EvenlnB
Friday evening
Friday Evening
Friday Evening
Thursday Evening
Thursday Evening
The BarshawToddlers Group meets every morningTue5day to Friday inour Lower Hall.
Sherwood Greenlaw has a policy of Inclusion which continues to be reflected by the provision of
accommodation to the BB Battalion {for training), Reaching Older Adults in Renfrewshire (ROARI,
ACCORD Hospice, ￿1Mming World Group and the Paisley East End and Williamsburgh Communlty
Council. There are a150 Aerobic classes. a Dance School and Yoga Classes meetlng weekly within
our facilitles.
Achlevements and Perfomiance
Our Church Family can be pleased that we continueto see 8ood levelsof attendanceat ourweekly
worship services and other organised events. Our outreach initiatsves continue to be successful
and our role within the local community is Vital and vibrant. It is a privilege to share our faith not
only with one another but also with those in our parish and wlder community. We commit the
future of our Church Family to our Lord, that through the love of Christ and His Holy Spirit we can
know God better and walk-through lrfe more closely with Him.
Pachedu
The charity Pachedu, continues to develop a Community Garden on ground betweèn the Church
buildings and our Manse. A seating area, ralsed beds and other structures have provided a focus
for volunteer5 from the immlgrant community. Member5 of the church have offered tea and
snacks to those participating in the project. The church agaln hosted a seminar and presentation
oft the experience of Immigrant groups in the West of scotland. A barbeque was held for family
and friends on 25th July 2024.

Shenvnod Greettlaw Parish Church of Scotland
Trustees, Annual Report
Year ended 31 Dccembcr 2024
Seasons for Gr¢)wth
The church now has accredited volunteers available to prowde the support of the Seasons for
Growth programme to the bereaved and others In our communlty.
Fund Ralslng and Soclal Events
Volunteers frorn Sherwijod Greenlaw joined with those from St Mark's Oldhall for a Super
Saturday Strawberry Aftemoon Tea at the start of August. On a beautiful sunny day £567 was
raised for the Glasgow City Mission by St Mark's. Our nominated charities thi5 year were Christian
Aid,. at our Pancake Coffee momingon 14th September, also supported by our neighbour5from St
Mark's, the magnificent sum of £1,525.67 was raised for them and our Coffee Moming and
Watchnlght total of £1,356.65 has been sent to the Foodbank as well as weekly food donations
from the tongre£ation. Our Church buildings were decorated wlth baskets of flowers and with
Installations representlng Harvest and Communion, subsequently for Remembrance Sunday the
Church was bedecked with knitted poppiesand floral display5, and for Christmasthe FlowerTeam
produced Origami decorated Christmas tree5 ￿(OBniS1nE the diarlties we have supported In
recent years. includin8ACCORD Hospice, RNU,Calum's Cabin, Women'5 Aid, the Foodbank, ROAR,
Christian Aid. and Good New5 for Everyone.
WSlllam5burgh Prlmary School
We continued oursupportofthe work of the Breakfast Club atwilliamsburgh Primary School until
the summer holidays, but this workwa5 not abletocontinue inthe autumn term due to a shortage
of volunteer5. For Christmas 2024. church members donated hats. gloves. and scarves to be
offered a5 gifts to those children in need, or gifts to purchase these,. the school staff were 'blown
away. bythe generosity of the congregation and reported that every item was gratefully taken. It
has been a pleasure to be able to host Easter, Leavin& ond Christmas se￿iceS for the school a&ain
this year.
Community Outreach
We rernain committed to reaching out to our local communitywithThe Gospel of Jesus Christ and
the Love of God. We have supported the Paisley Befrienders Group. provlding support for the
horneless, and the Paisley East Good Neighbours Group.
Long Servlce Certlf icates
At a Special Service in January 2024, led by Presbytery Moderato
long service
eertlflcates were presented to 29 elders and office-bearer5, recognising over 1,000 years of sekvice
to the church.
Ministerial Matters
Our ministe
retired on 14th February 2024. Followin£ hls last servlce on Sunday
11 February, at which seveial presentations were made, a celebratory Church meal was held at
Ralston Golfclub, attended by 125 members and guests. On 18 February. Interim Moderator
preached the charge Wdcant. and on behalf of Clyde Presbytery declared the

Sheiwood Greeolaw Paftsh Church of Scotland
Trustees> Amiual Repott
Year ended 31 DeLeniber 2024
congregation sisted, that is without permission to call a new minlster. The congregation wa5
indebted to
or providing much of the inllia I pulpit supply, and were saddened when
Illness prevented her from contlnuine
and members of the Sesslon and Worship team 3150 led &ervices, and
after Seading
most of the summer perlod services. was appointed locum Ministerfrom I, September. Th15 has
provided the congregation with Some rnuch-needed stabillty, both forwor5hlp and the preachinE
of the Word, but also for pastoral matters.
Presbytery Mlssion Plan
The Church of Scotland, through it5 Mission Plan Act 2021 Instructed presbyteries to draw up new
Mission plans by 31st December 2022. The church nationally Is determined on a course whlch wlll
lead to fewer bulldings, rninistrles. and congregations. Clyde Presbytery finally approved Its plan
on 18 March 2023, and presented it to the Falth Nurture Forum of the General Assembly In May
2023. The Faith Nurture forum made amendments, which were approved by Clyde Presbytery on
21st June 2023. As far a5 East Paisley and 5herwood Greenlaw Church is contsrned the plan
recommended that a parish grouping should be established wtth St Marys Oldhall, on the basls
that two ministers with tenure were In post at that time. However. the plan recommended an
allocation of only one full time minister of word and sacrament to come into effect upon the
retlral. translatlon or demission of either minister. In thls event the congregations were to begin
discussions regarding entering a full union. A5￿￿etIred earlier than originallyplanned
In February 2024, this part of the plan has now come into effect. The Intention of the parish
grouping had been to enable the churches to develop Ilnks, loint working. and share in
fellowship, prior to an eventual union. This timetable has now been accelerated. While Sherwood
Greenlaw In now unlikely to be able to continue as an Independent entity, the office bearers and
congregation have the opportunltyto shape the development of a new Church of Scotland forthe
East end of Pai51ey, along with our nei8hbour St Mark's Oldhall. This work is still at an early stage.
joint actlvities and servlces are beln8 planned, and Small group discusslons between the
representatlves of both congregations started in early 2025.
urch Bulldln8S
A Comprehensive Bulldings Review for Sherwood Greenlaw was also requlred In the presbyterv
plan, to be completed bythefirstanniversaryoftheplan.Throughtheyearcostin85 were obtained
for a complete refurbishment of the roof and stonework of the Church and halls bulldings, and the
newly appointed Presbytery Buildings Officer has also carried out an inspection and survey. The
decision of the General Trustees on the future statu5 of the building is alvaited. The Churdi manse
has been vacant since June 2024.
Pastotal Care
Onè of the most vital ways in which we demonstrate God's love is through the pastoral care we
offerto those in need within ourchurchfamily. We 3150 SUPPOrtthose in the Parish and elsewhere
who may be suffering frorn illne55, a personal crisis orbereavement.The work of our Pastoral Care

Sherwood Greenlaw Parish Church of Scotland
Trustees, Annual Report
Year ended 31 December 2024
Commlttee Is crFtlcal to the support of our Minlsters and Session in delivering much needed
Chrlstlan care and concern.
StewardshSp
In challengingtlmesourmembers more tharleverwill have to contributetime,talent5, and money
to be effective in our discipleship, continuing the e￿lIent works done in Chrisys name to date.
Financial Review
Overall Summary
We reported a surplu5 of £428 for the year to 31 December 2024 which reversed the trend of
recent years. We were pleased with the income total for the year, which we had expected to be
lower than last year and we also managed to bring otjr total expenditure in at below last yearfs
level.
Income
Total income for 2024 deC￿aSed from £121.310 to £115,899, a decrease of 4.5%1£5,411). The
main contributor was reduced income from givings and Gift Aid, both of which reduced, as had
been expected, from last yearf5 levels. Gift Aid, at £14,049, remains a key part of our givings total
and we re*mphasise this to all members every few months. We generated interest income of
£8,937 on our variousfunds in the year. This was mainly generated from our Church of Scotland's
Investors Trust funds and those at the Cambridge and Counties Bank. We actively manage our cash
balances to try to maximise this income, given the pressure on voluntary income. We were
delighted to receive a £2,000 award from the Spill the Beans progrdmme which will be used to
support our future outreach activities- this was part of ourfund-raislng and grant income totèlling
£2,658. Our focus this year on fundraising events was extemally focussed, primarily on helping
supportthe local Renfrewshire Foodbank and Christian Aid who benefitted in total by £2,882. Our
income from Other Trading Activities increased to £11,173 {frorn £10.695) and all related to halls.
use. We remain very grateful to the various groups and organisations who use ourfacilities as this
Is a valuable source of income for us. Income associated with our various Church organisations
decreased slightly to £1.524 from £1,675 last year.
Expenditure
Our total costs decreased by £8,99617.2%1 to £115,471 from last yearfs total of £124,467. This
decrease is mainly due to a reduced Giving for Growth allocation and an associated wacancy
allowance following the retirement of our minister in February 2024. We operated for a short
period using pulpit supply before the Rev. Tom Cant 5UPPOrted us on a locum agreement effective
from I September 2024. This resulted in a corresponding increase in local staffing c05t5. Overall,
our total "ministerial" costs reduced from £66,047 to £58,821, a reduction of £7.226. Our staff
salaries costs decreased in the year by £1.309 due to reduced staff numbers. Our Buildings costs
increased to £19,962 (mainly due to the expected addttional utilities thargesl but repairs costs,
which have been curtailed duetothe ongoing Presbyierydiscussions, redU￿dt0 £3,146. No major
repairs were carried out in 2024 although some urgent work was required on the roof and gutters

Shcnvood Greenlav¥ Patish Church of Scotland
Yrusteet?) Annual Report
Year ended 31 December 2024
of the Manse. We used E6,720from our Revenue Account to cover these coststhis year. No costs
were capitalised in the year and our depreciation charge was reduced from last year at £3,396.
Church Office expense5 decreased to £4,675. Professional services include £1,528 paid to MLM
Consultancy as mentioned earlier in this report. The total expenditure of our Church organlsatlons
was £536 with low expenses being incurred by these groups.
Result for the Year and Additional Comments
Our reported surplus of £428 and our total funds have increased to £301,358 because of this.
There was a 5% increase in the value of our Capltal Account, which had no cash movements this
year, to £51,229. With income of £2,490 (last year £1,725) from the Capital Account and taking
account of the funds wlthdr3wn this year, the balance on our Revenue Account has decreased to
£11.079.
We had forecastedthat 2024 would be a year of uncertalnty. and this has proved to be the Case.
However, high interest rates on our various deposits helped us achieve a small surplu5. We now
move fomard into 2025 with our attention firmly focussed on our collaboratlve work with St
Mark's. We have prepared an initial budget fortheyearwhich shows a SiBnificantGeneral Account
defictt, offset around 40% by Interest income, but it Is likely we wlll revisit the budget as thlngs
move forward. At this stage. we have not made any accountiri8 provisions for the proposed
amalgamation with St Marl<s. We obtained Church of 5cotlarnd approval on 20th February 2025 to
sell the manse, which we will shortly action. We also record our thanks to
orexamlnlng
our financial statements for well over 20 years.
Risk Managernent
aur Church Family continues to live In challenging times and the risks faung us are becoming
Increasingly clear. Our congregation and our Eldership are ageing and numbers continue to redu
year on year. Manyof our members are housebound orrequire care or Ilve in careestablishments.
Thls Is offset to some extent by the presence of several families with young children, and a
proportlonally high attendaTr￿ atsunday Worship, and views of ouron-line output.
As mentloned above the Presbytery Mission Plan has serious consequences for our future
congregational life. With the retiral of our minister on 14th February 2024, and the stated interntion
of Presbyteryto reduce the number of full-time ministries in our area from two to one, we must
explore with our neighbourlng congregatlon and Presbytery how ta resource and deliver our
congregational life in the ￿ture, We must therefore continue to pray for the wisdom and grace to
be opento and readyto appropriately respond to the implications of such a change, which, rfthe
plan cornes to fruition, will result in a new single church for the East end of Paisley.
As part of that process, we will have to conslder the future of our present Church buildings and
manse. The Church building itself is B-listed. We have reported before that the cost of malntalnlng
church buildings and fabric (which are now over ICKI years old) Imposes a conslderable burdÈn on
the Income and resources of our Church. This burden has been dlscharged th2nks to the generosity

Sherwood Greenlaw Parish Church of Scodand
Ttustees? Anttual Report
Year ended 31 December 2024
of members but continuing prudent management of our finances and funds is critlcal. Several
areas of our buildings have suffered signtficant water ingress and major external repalrs will be
needed soon. Estimates of the cost of a full schedule of necessary works prepared by NLM Building
Consultancy through a tendering process in 2024 range from £650,CIXI to well over £1,000,000.
As repair costs are one of the elements with which the General Trustees of the Church of Scotland
decide on the future viability of church buildings In the Presbytery plan proce55, It Is highly likely
that we wlll only be allowed to complete short-temi repairs, and that our present bulldlngs,
despite thelr location, size, and range of amenities, may not be suitable for the proposed unlted
congregation.
Our Flre Safety policy is regularly updated, and there are regular checks of fire-fightlng equipment,
and gas and electrlcal safety. There are no known Asbestos risks. An AED device is in the Halls,
kltchen for medical emergencies.
Resenps Pollcy
Due to the immlnent unlon/amalgam3tion between Sherwood Greenlaw Church and St Mark's,
the Trustees have confirmed that reserves should cover at least 12 and up to 24 months of
expenditure (based on the 2025 budget) by which time the process is expected to be completed.
These costswill be between £119,000 and £238,000. Atthe yearend the Church held unrestricted
funds of £276,339 of which £84,330 relates our fixed assets balan￿5. That leaves a balance of
£192,009 of unrestricted reserves (which includes £182,737 has been designated for future Fabric
and Ministerlal Assistance and General purposes and for Flowers use} and this currently sits within
our desired level of reserves.
Structure, Governance and Management
Transition to Unitary Constltution In 2022
The Deed of Constltution Iunltary Forml, forsherwood Greenlaw Church of Scotland. Paisleywas
signed by the Delegation of the General Assembly of the Church of Scotland on 23rd August 2022.
The Church Solicitor notified the Office of the Scottish Charity Regulator10SCR} of this change.
From this date, members of the Kirk Session became the sole chartty trustees. The Klrk Session
member5 are the ordained eldersofthe church and are chosen frorn those membersof the church
who are considered to have the appropriate gtfts and skills. Elders are ordained for lrfe, but the
church recognises that those who are unable to take an active part in the life of the session may
"retire- and cease to be trusteesof the charity. The Minister, who Is a member of the Klrk Session,
is elected by the congregation and inducted by Presbytery. The Kirk SessiDn has appointed a
Session Clerk and Congregational Treasurer and has now established five Action Teams to support
the work ofthe Session, drawingon itsown members, butalso other membersofthe congregation
who are believed to have the skills and commitment to contribute to the affairs of the Church.
There are the following teams: Resources, Mission. Worship, Nurture, Pastoral Care, A co-
ordinating Group, consisting of the Minister, Session Clerk, Treasurer, and the chalrs of the teams
was also establlshed.

Slieiwood GieenlaTr ParAsh Church of SCotl￿d
Trustees) AJmuaL Repott
Year ended 31 Deceniber 2024
Offlce Bearers
The Sesslon be8an 2024 with 34 Trustee la¢tive} Elders, and 8 retired Elders. DurlnE thc yeir
died,
joined the list of retired Elders, and
isjoined by certif icate, We eii d the ijear ivith 33 active Elders (16 men and 17 viomenl, and
7 retired Elders.
Trustees, Responsibllltles In Relation to the financlal Statements
The charity Trustees are responsible for preparing a Tru5tees' annual report and financial
statements in accordance wFth applicable law and United Kingdom Accounting Standards (United
Kingdom Generally Accepted Accounting Practice),
The law applicable to charities in Scotland requires the charity Trustees to prepare financial
statements for each year which show a true and fairview of the state of affairs of the charity and
of the incoming resources and applicatlon of resources of the charity for that perlod. In preparing
the financlal statements. the Trustees are required to:
select suitable accountino policies and then apply them conslstentlyi
observe the method and principles in the applicable Charitles SORP;
make judgements and estimates that are reasonable and prudent;
State whether applicable accounting standards and statements of recommended practlce
have been followed, subject to any departures disdosed and explalned In the finarncial
statements;
prepare the financial statements on the going concern basis unless it 15 inappropriate to
presume that the tharity wlll continue in operational existence.
The Trustees are responsible for keeping proper accounting records which disd05e with
reasonable accuracy at any time the financial position of the charity and to enable them to ensure
that the financial statements comply with the Charitie5 and Trustee Investment {Scotlandl Act
2005 and the Charities Accounts (Scotlandl Regulations 21JJ6 las amended). They are also
responsible for safeguarding the assets of the charity and hence for taklng ieasonable steps for
the prevention and detectlon of fraud and other Irregularltles.
The Trustees are responsible for the maintenance and Integrity of the charity and financial
informatSon on the congregation's webslte. Legislation in the United KingdDm governing the
preparatlon and dlssemination of financial statefflents may differ from legislation in other
jurisdlctions.
Approved bytheTrusteos and signed on their behalf.

Shenvood Greenlaw Parish Church of Scotland
SC 007484
Independent Examiner'5 Report to the Trustees of Sherwood Greenlaw Parish
Church of Scotland
I report on the accounts of the charity for the year ended 31 December 2024 which are set out on
pages I to 11.
Respective responsibilities of trustees and examiner
The charit¢s trustees are responsible for the preparation of the accounts in accordance with the
terms of the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts
(Scotlandl Regulations 2006. The charity trustees consider that the audit requirement of
Regulation 10111 lal to Icl of the Accounts Regulations does not apply. It is my responsibility to
examine the account5 as requlred under section 4411) Ic) of the Act and to state whether
particular matters have come to my attention.
Ba515 of independent examlner's statement
My examinatlon Is carried out in accordance with Regulatlon 11 of the Charities Accounts
{Scotlandl Regulations 2006. An examination includes a review of the accounting record5 kept by
the charity and a comparison of the accounts presented with those records. It also includes
consideration of any unusual items or disclosures in the accounts, and seeks explanations from
the trustees concerning any Such matters. The procedures 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 by the accounts.
Independent examinerfs statement
In the course of my examination. no matter ha5 come to my attention
which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with Section 44(1) lal of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting record5 and comply with Regulation 8
of the 2006 Account5 Regulations have not been met, or
to which, in my opinion. attention should be drawn in order to enable a proper understanding
of the accounts to be reached.
Date:

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Sherwood Greenlaw Parish Church of Scotland
Balance Sheet
At 31 December 2024
2024
2023
Note
Fixed Assets
Tangible Fixed assets
84,330
87,726
Total Fixed Assets
84.330
87,726
Current Assets
Debtors
Bank and cash
io
9,494
212,015
221,509
6,569
209,418
215,987
Creditors
Fallingdue within one year
li
4,481
4,481
2,783
2,783
Net Current Assets
217,028
213,204
Net Assets
301,358
300,930
Funds of the Charity:
Unrestricted Income Funds
Restricted Income Funds
14
14
276,339
25,019
279,064
21,866
Total Funds
301,358
300,930
The accounts were approved by the Kir
For and on behalf of the Kirk Session
Session Clerk
Treasurer
Pag¢ 2

Sherwood Greenlaw Parlsh Church of Scotland
Statement of Cash Flows
Year ended 31 December 2024
Total
Funds
2024
Total
Funds
2023
Nots
Net Cash (used Inllprovlded by Operatlng actlvlties
-6,340
-5,371
Cash Flov￿ from Inve5tlng Artlvlties
Interest and dividends
Purchase of fixed assets
Proceed5 from sale of investments
8,937
6,708
Net Cash provided by Investlng activltles
8,937
6,708
Cash Flows from Financlng Artivities
Repayment of bDrrowings
Net Cash provlded by Flnanclng activftles
Change In Cash and Cash Equivalents In the year
Cash and Cash Equivalents brought forward
Cash and Cash Equlvalents carrled forward
2,597
1,337
209.418
208,081
212.015
209 418
Page 3

Sherwood Greenlaw Parish Church of Scotland
Accounting Policies
The princlpal Bccounting policies, whlth have been applied consistentIy in the current awjd pre￿dIng year In dealing
wlth Items whlch are consldered material to the a￿oUnts, are set out below,
Basls of Preparatlon
The accounts have been prepared In accordan￿ with Accounting and Reporting by Charltle5- Statement of
Recommended Prartice appllcable to charitles preparing thelr accounts In accordance wth the Financial Reportlng
Standards applirdble In the UK and Republic of Ireland IFRS1021 Issued on 16 July 2014 and the Financial Reportln
Standard appllcable In the UK and the Republic of Ireland IFRS 1021. the Charities and Tntstee Investment Ikotlandl
Act 2005 and the Charities Accounts Iscotlandl Regulations 2￿6 las amended).
Funds
Funds are tlasslfied as either restrltted funds or unre5trltted funds, defined a5 follows.
Restrirted funds are funds 5ubjett to Specific requlrements a5 to thelr use which may be declared by the donor OY wlth
thelr authoiity or createij through legal prccesses, but still within the wlder objects of the charlty-
Unrestrlrted funds are expendable at the di5cretIon of the trustees in furtherance of the objects of the charity. IFparts
of the unrestricied funds are earmarked at the di5uetlon of the trustee5 for a particular purpose, they are designated
as a separate fund. This deslgnation ha5 an administratlve purpose only and does not legally restrlct the trustee5'
dlscretlon to applythe fund. Where the specific purpose of the fund is not known with ￿rtainty. the fund has been
classified as an unre5trtcted fund.
Income
Income Is recognlsed when the charity has entitlernent tothe funds. any performance conditions attached tothe
item{51 of income have been met, it is probable that the income wlll be received and the amount can be measured
reliably.
Donated servI￿s and Fac51itle5
Donated professlonal serwce5 and donated fadlfties are recogntsed as income Ythen the charlty has control overlhe
Item, any conditlons associated wlth the donated Item have ljeen met, the re￿Ipt of economic benefit from the use bv
the charity of the item Is probable and that economic benefit can be measured rellably. In accordan￿ vAth the
Charities SORP IFRS1021 the general volunteer time of congregation members 15 not recognlsed.
On recelpt, donated professlonal serv1￿$ and donated faolitles are recognlsed on the basis of thewalue of the gift to
the tharitywhich15 the amount the charlty would have been willing to pay to obtain services orfadlities of equlvalent
economlc benefit on the open market; a corresponding amount is then recoBnlsed as expenditure in the period of
recelpt.
ReSou￿e$ èxpended
Expendlture is recognised on an accruals basls as the liabillty Is incurred. As for income above, all expenditure of the
organisations has also been amalgamated and noted in a separate line in note 5 below and the funds reported
separatety In Note 14 a5 for Incoming resources above.
Interest Reeèl¥able
Interest on fLknds held on deposlt Is Included as tl accrues and the amount can be measured reliably by the charity-
this is normally upon notification of interest paid or payable by the bank.
Page 4

Sherwood Greenlaw Parlsh Church of Scotland
Accounting Policles (continued)
Tanglble fixed assets
The charrfcy has tltle to the Church, halls and Manse which are shown in the aetounts at the grEinal hlstorical cost,
Expenditure incurred on the repalr and maintenance of these asgets Is charged as resources expended in the
ststement of financial activities in the period in which the liablltty arises.
All tangible fixed assets C05ting In em￿SS of £l,(NJO having a value to the charity greater than one year, other than
those acqulred for specific purposes, are caprtalised. Depreciatton LE provlded on a straiEht-line basis to write off the
cost or Initlal value, less residual value, of tangible fixed assets overtheir estimated usefvl Iwes..
Church and Bulldings lincluding Manse}
Buildings fixtures and frttings
Furnlture and office equipment
40 years
5 years
3 year5
Investments
Fixed asset Investrnents are stated at market value at the balance sheet date. Unrealised gains and losses represènt
the dlfference between the market value at the beginning and end of the financial year or. if purchased In the year,
the difference betweerk Cost and market value at the end of the year. Reallsed gains and losses represent the
difference between the proceeds on disposal and the market value at the start of the year or c05t If purchased in the
vear.
Taxatlon
Sherwood Greenlaw Parlsh Church of Scotland is recognised a5 a chartty for the purposes of applirdble tsxatio
legislation and is therefore not subject to taxat¢on on its charltable activities. The charlty is not registered for VAT
and resources expended therefore Include irfecoverable iNputVAT.
Page 5

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ry
ooo
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V Orfi (Yi
S'£f511
w¢n
> ?£ J o

ShLNwood Greenlaw Parish Churth of Scotland
Notes fom)IbW part of the flnaTrCl￿ 5taternefits
for the year endad 31 December 20241(ODtinu8d
20
7 51•lfo75LS numbers
S31Jrle5 WaBe5
SoctsS 5e¢'JrftyKpen￿Qn costs
Tolal
19,U9
1,025
20,2
19.124
223
19,347
Til e avera8e nurnbErofempbyeesdwSng Ihe yÈar. cakLIatsd￿ theb&sL8ofa cwllLwasa>foIk￿.
J14
AdmIni￿ra￿On
premlseslmakntenance
è40 wrpbyee had 8rnWoyeo beneiits or¢)vorL￿￿U I￿3. nlll.
JI thurch of ScotlaTrJ cixweB3Vons ¢￿tr7)th lotw Naiv￿al St1pY￿ Furrfl bear5thE Costsofall mlnL4ter¢ #Whls
and empkyerfs Contr1￿[donsf0r national irwran£e, penJm?ndlM)u51￿ aixl loan fvnd. Mithtsters. sUpEry.ds are pakl in
corJartte wlth the n4tlonal stSpeThJ scJ12, whTth Is related toyears tsf￿￿. FoTth2 5Vdf under Mryew the
sdpeThl wa5 Ql&12and Ihe maxSmum 5bpend finthe fifthand yJb%equont ycars) £38W.
TN#e¢ RènuNwatlon and Relthd PaityTAnsackn5
The Qhurcn pakl £SOoftya¥elllng and simibr •￿se5f0￿1￿ addition. ÉgJ4 vrds paid
Councll Ta¥forthe fvlan*.
No trusiee5 rdmbur5ed personal c￿e￿esOn behalf oftre (htrth thlsyear.
Noother busiee or a pÈrg)n related to a tru5oe had htsre5tln arycantractortrartsactiM ernte￿o Into
by the clartty db'ring the year.
DUrI￿the year, an£&￿￿1￿d WtslamouMoff28,411 wa5 donated ￿￿E￿Ortty by it5Trns
9 TantbleFlxÉdAssets
Office
Totsl
Cost Ihtswrkall
Al ljdnuary ILF24
AddlUNs
DIS￿8￿
At3LDecwibw 2D24
147,836
27,45
6.313
1,649
147AaS
27.49)
6,313
181
39
tcumulated Depred8tkn
At i Janu3ry 2024
Chor£e rory￿r
Ellmlnated on DlspDsaLf
At31 2024
9D
313
3,913
3.3%
63.5C
27AYJ
6.313
97,X)9
NetBookValue
A131 2024
84.330
At31 2023
,726
87,726
Pa8e 8

Sherwood Greenlaw Parlsh thurth of Scotland
Notes fomilng part ofthè flnandal ststements
for the year ended 31 De¢ember 2024 {contlru*d)
lo Debt￿$
GIftAld Relund Due
Insurance premlws prepak
oth￿ debtorslprepaymertls
4.176
4365
11 tsqdllo
Accr￿15
SundryCredltor5
4A81
2.783
12 Analyslsol NelA55ets Affl￿ Funds
Totsl
Trlxed Asset5
Current Assets
Current ￿abIlItieS
Netassets at31 21tt4
84,3
221,509
4,481
301,358
13,753 181737
4,181
93.f
25,0
182,737
25,019
13 VoluDteErs
In ￿t￿MOn wlth all£oD8tsgaUonsof the Church ofscoyand. Charttybenefltsfrcffi the ¢(K)trlbuiJonsn*de
by ¥dUntee￿ wTrK>8￿È thdrdme and tskntswiifithfw the Churth.Tr areasof¢oA8re8atknal Ilfe whlch
rely Dn the contsltMJdon5 of volunteers are [nanya￿l wdried and much oftheaciMty¥ffAJkl be unable tocentynue
were It the comTr4tment5hown bythese %x)luntee
AtlJ•lillWI
Imtwne Re￿1￿￿0￿/ At31 DÈtt4￿Y
Tr•thrs
R•rtrfcted funds
Mln15ter Bene¥dent F￿d
l The Reld La1￿￿t Bwue5t
Junior Church
Chelr Account
QuortGmup
sc￿al Comrnittee
Fabrfc aTKI Mlnlstertal A85151ance
Account C
General Fund- Muslc Re50ur£&
Fund
GÈner81 Fund- Fund-R8lskng
￿e￿ra1 Fund- Hardshlp Donatlons
General Fund-wednesdayworshlp
552
552
1486
237
-312
3￿79
493
5M27
25,OJ9
Ithrestthted funds
Fabrlc a￿d Mlntstertal A551stsntÈ
AcoJuntC(3
FMACOS InvestorTw5t
Fknver5 Fund
fjeneral Fund
2018 Mlssk)n and Outre3th
2018 Mlnlster ￿$tr￿Ortary Fu
2019 General Purp05e5 F￿nd
8LY5
85A44
41243
L248
916W4
19,785
ZSJ3
W9
-310
-114
104%1
18.797
2,787
146
279
li
-114.399
276
39
Totsl fvhds
3[X>,￿ t￿￿99
-115A71
301358
Pa8È 9

Sherwotsd Greenlaw Parlsh Church of Scotland
Notes furmlnB part uf the Ilnandal statements
for the year ended 31 De￿mber 2024 {contlnuedl
14 movem￿ kn Funds Iconllnuedl
of Restritted Funds
M1nlster Benevolent F￿ni1.. Thi51s a fund to be usedatthe dkcrebonof the Mln15ter.
The Reld iatront BÈque5t.. Thls lsa fvnd where thelntsrestearned ￿ tobe pald tothe Mintsterfor be￿¥￿ent
purposes on an annual ba￿5.
The remalnder ol the Funds Uunlorowrth, Choirand Sclial Commltteel are held bythese organisatlons
on their own beha￿ tO¢OvErthelro￿ specffj¢a¢iMtles.
Fabrfc Mlnlsteria,. A5515tsnce Acc￿Trt-the reThainln8fvTr95 held Sn this accounta￿ t¢strkted In USÈ areto
be used atthe discredon of the Org8nLst and AowerCcKwen¢Klan even splttl.
The mU￿ClI ResDurces Fund Isto be used to oncourage devel¥ment ofmu5ical resourwforthlklren and
people in theCOn￿e£8t￿)n.
General Fund (FunJ-ra￿1nÉ1-th7S ac£0untwntainsfiFndswlfjtha￿ trackedsepardtelyand whlth are tobe used forthe
purP￿e5 of Ha Is Devdopmert.
Gener81 Fund IRepalrDonatlonsl- thls a(c￿nt contslrtsfundswNch aratsacked seporately and whkh aretDbe used
forrÈ-plen15hmentolour 2018 De518nated Fvnd5Ythkhkn*re used In2019. Fundsare donation5towards repalrc05ts.
General Fund I[bra￿on51-these weTÈ awardsftcrfn SCOTMID. the Hope7rnst and ￿111 the Beans to support hardship
In the commun￿.
General Fuid (Wea￿sdaY Worshlpl-thlsaccount t0ntslnsfvndsw1￿th aretrnL*ed separatdy and wNth are to be used
tocoverexpenses a5$L￿ated wlth kwnnln£ iNsWotshlp group.
Pur
osesof Unrestrftted or De51
ated Fund5
Fabrfic and Minlsterlal AsslstanceFund..TheTruslees sèt aslde hjnds hthe malntenance olthe churth
propertyand f￿sUpr￿)rtinB rey)urce5 tosUpp￿mentthe Ministerasmlght r4ul*d.Thi5 account
now been splttlnto t%w accountsone ofwhlch ts wlth Churth of Inwtor's Trust
Flower5Fund.. Funds355oKaated wfjlh FloWer5ldonatl￿sle¥pendrt￿rej are held In o de51gnated account forall
Flower-related actNkty.
The General Fundlsthe maln Church operatin¥at￿lXttrt. The balance1￿￿deS arnountsthlch relatetocapltal
ewendlwre on the Churth and its bullthing5.
The 2018 Mission and Outre3ch Fur￿ Isto CV4erc05ts 3nd fundlngof Fmmtbons I￿necesSary) tosupport
ouron8olng Mlsgion locJl communoty Outreath programme>
The 2018 Minister Elsc¥etlonary Fu￿1 Isfor inttlotives arKI projects led by ourMlntsterand15to be used athi5 dIsCre￿o￿.
The 2019 Generdl Purposes Fund wa5 set up to 8enerate SOMÈ Intereston surplus (*th held In the fjener31 Att(xJnt
and to aJ¥Èrany cngdn8 rnalor repalrcort5forthe Churth.
15
Recondi*lon of Net M¢J¥*h￿l Sn FwKlsto Netcash FlrMfvtyn opvadnBact¥
2023
MBt Mo¥ementln Funds
Add Bai*-DepreclatiOm Charge
Deduci. Interest Incon
(Inc￿e￿IDe￿é￿e In Debtots
In¢rea5ellDecreasel In Creditors
Netcath (Llsed Inl/Provided ByOptratlrfAttfvA
428
3,396
-8.937
-2925
1,698
-6.340
-3,157
4,967
-6.7D8
1,217
-1,690
-5,371
16 ColledDn5 forrnrd Partles
2024
2023
DEC SyrIan￿rkeyAppEal
MITln Project
Good fDrEveryone
IMlliarn5burEh
Christian
Renfrewshlre Foodbank
Renfrewshlre Wcfflen'5Aid- estlmate
244
408
408
720
L526
1.357
5fKfr
3.383
2,280
In addl￿On, food (ollec￿onS were rnade thrthJghtyrttheyearforthÈ Renfrew5hlrÉFood Bank. Don)tk)nsof hats, stanies
and gloves were made to wl11ams￿Jr8h SclK)oI.

Sherwood Greenlaw Parish Church of Scotland
Appendix
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
2024
2023
CAPITAL ACCOUNT
Credit Balances held at 31 December at cost
35,C
35.0(KJ
Market Value of Balances at 31 December
51.229
48,807
REVENUE Accoumr
Credit Balance at 31 December
11.079
15,309
P8geJi