Broomhill Hyndland Parisb Church of Scotland, Glasgow STATEMENT OF ACCOUNTS YEAR ENDED 31 DECEMBER 2024 Congregation No: 161062 Charity No: SC 007820 Llroomhill Hyndland Parish Church of Seotland TrJ$itt$' Rtport Ye4r ended 31 Decemher 2024 Th¢trv%l¥iS Ih¥iranNual rcwrt findnwial 5tulcmtiil$ ofth¢ ¢hdrity foFih¥' y¢Jr¢ni4td 31 DeL'rinh¢r 2CI14. The fillllll¥l41 *￿1¢￿1¢1115haW¢￿¢1) prepaird In W51h the pblijlL¥ sct oiit in ihe 114)1¢s toiheai4ATr)uiils and ￿￿lpEyW1lh the G￿Tr¢[al Ak%mbly R¢guI￿(l￿n5 for AiiuuillS(S¥iii14ndl K¢¥vlqliiTrn5 2(￿￿ ￿ an￿11ded ￿nd A¢i4Truiiling and RepisiliiigbyChariliL's-. the FiDJiTrLiyl RtpK)rting Si4iiOard appliiable in the UK and R¢wblic of Ire.l¥nd IFRSlu2j letTEXii¥¢ I r)bjrclivt* A Thd Atllvltlt5 Th¢Chuich of is Trinilaritsn in dwlriDc. in Iiadjljiin ￿ld I'r¢5byt¢ti4n in ￿￿11ty It yle In ewery pari%h of.SrDlland Ihiviigh a t¢rriliTrrvJl mini41ry It Co-o￿1￿1tS with other Chufiht5 In W￿rshIP vhith allr4wt5 b¢t¥Viin 125 and 175 Wiii.&liippers otAII Bnd o Mid-￿L¢k serviL¢ In the Coimmiinity Hsll in Diive which ￿ Jllend¢J by belweell20 aiid 10 Wulsliip every at 2prn, fr¥lliiwin8 the sRle of Ki118shifi)ugh Gard¢115 Sa￿￿tuary in April Ibul Jg¢ond Inith eyily adUlt￿M]d there iga diKiis%jibll 8fvilP. k-nuwn as the Crd¥k- M¢rEh￿Ill.1, which IilCiL¥ Inijit Suiiday mi?[nii)¥5 diifiiis thc IDIELY Ptsrtof Illiilliing Wlirsh5p. We r¢-IntrJuieJ th¢ er¢ili¢ in 2023 wliiLh is beill8 on a r¢¥LII?r bdsli bya f¢w fainilies. Or¥¥nisatio All Lhurwh BuildiilBS hi)4t to ll lar8¥ niiinber oforyJilL%Qtii)ns. The liJThL'bJ PArk S4thLluHry an Rdiidiilph Riydd. inLlud¢S the Giiild. the Choir, Ihe Ila6ininliMI Clyb. and Ih¢SOiitt￿￿h Cnuilty D¬ fjr(bup. We 8150 letall Oiir prgini￿ fory￿￿(b￿C ￿￿lIVi11¢S, p￿rti￿, k¢¢pffl aiid Lhildieil'geliihq eic. The KlD&¥bDii￿gh 5?nitu&ry in2LIA4 aiid the 8Yiiiip5 wh￿￿ p, ,'hl¢ havc irafisletred Outt¢ olTr￿[ Idlriblebuildiiigs the iiJmmuniLy httll in NtsvarDriveard the Na￿¢bY Purk Sdlliluèry And H?11 lioffL¥ & cbllil and Our Liglit Biielluffiih*5 forthetlderlyl which 15 0Fen loall meiiibers oftht CorFb4￿?￿dl￿sJun1l)r group5 Th¢%L are gll well and tdk¢ fiirFtbal purt tn ffiiaming W￿$hiP0n two Pa¥¢ 2 Broomhlll Hyndland Parish Church of Scotland Tr￿St￿$. R¢port{¢ollt) Yexr e￿￿ed37 De¢ewbEr 2024 Cbarlty VocuS Heurt forAry Er5kiile, a r¢lirAI fvr Mtlvyrt Chiiiliyli Aid and the Lvdbiiig Hi￿11* I 6ddiliLbll we reg￿l￿rIy5￿PPQrt th¢ NW f4Midh&nk in Blaiithill Chuiih (a M¢1￿￿rCh￿rCh in our Dlleio Ike r¢iiii)v&l of funding Cril>%reknh, the Kirk Si%%liill aBieed ￿ Sepleili￿Y20ll to self fund pprilKim￿teIY £sc￿ per annu1￿ And ￿rtIa￿&￿'s ha￿¢ re-slHrta Rie full with uwailiTrslisl. This is Athlevements aod PtrformAnct The nijim￿rOll i1￿ New Chuiih Roll as dl 31 tkn'¢iiil*F2fj:4 wd$ 396. This Is a fall fi4iin ihe pieviuus of9 prtiple In 8ddili(In wc hav¢ 20 r¢guludy aitend Wurship. ThcLhuiLlI h￿S￿)Ill￿nIja to k-¢LP in li￿￿(h ivilh its InK'iTh￿,1S wia w¢ ¢iluuldlL I4¢¢kly ￿.fl￿1￿1I￿J and videly. -fhj%L li popul4ralld lea￿'h¢S oui to Ihii%' Ivho8t¢ hLIU5ibvuiid. ill or bnrtble to aiir.iid forotli¢r r¢4$￿￿￿*. The Kirk SL%sjibn hR5 Ci)nliiiii¢Q lo meet in th¢ ￿￿￿.bY 5Xn¢'lV￿ry on five pery¢or The Kirk h￿ve c%lAbli%litd a Buildiii¥ Stirtl¢¥y GFuup In ?iy21 lo advib¢ an the future rtL'I.d¢ of QtJr¢hur¥h Jnd ImpryveiTrenis to D￿r biiilding5. The Kill￿[K)rOugh SRiitLLiary ioild in the 5pii&igof 21i:4. a5 in.4truil¢J hy Prc4bylcry Js wrt of0￿r MI￿5￿<111 l>lall Clii¥l¢'rOroupwith £5AI.030 htld in Ri%lriited fiinds by ihe Chufih of SLiiil¥iid Gen¢rdl Tru%lLLS ￿thI￿h iheehiiiih nTrdy be ahle Io Ust1s¢# Anpiiidixl. We ￿treal9•T￿OgnlKJ in thc Sc(Ilti*h Parliament tor Ouf'iiiel&'SS and iiispif¥lbLinal' wyrk Frieriils off*¥y'by Porkon )Lbnlè e￿￿￿t$ it]iludin8a Cfyminiinity Carol Siii¥in8¢v¢nl which rdised x225 ror CIIAS. Pagt 3 Broornhill Hyndlgnd P9rish Church of SeotlaRd Tru5tee%' RepDrl IconLI ¥efiroRded 31 D¢ttmbtr 2024 FI￿￿￿tial Review The d¢tbiled U¥¢cliiiilS fur the ￿¢￿￿*41￿Vd 31 tkLYiTrlYr20:.4 on 10 1023 of thi* ￿P￿rt. 20, ealh of 4ipm¢ of ourolder {nem￿.[$ but Opert otYwing$ iilL'ILa%Ed aga te%ult of Iniire Fe¥ir18r2tieiidanLVi 81.guDJoy Servili5. Rtyilal foi IhB U5¥of our hBlls fell ovtiall dut toihe s&l¢of KinBsh)(V￿yh S&nLlii¥ry. As al¥¥ay5, we oiiDliniied lo support IhE iyotk vfth¢ ChuI¢h Ihiuiigh our Jiving to aiLIW illi1iri￿l1lOn$ llnd Duesto GI￿¥(¥￿ l>reiWery. E.xpcndiliJl¢ IV115 5igiiifii4iilly forw¢rdl mallcis. Thcc47St of ruiiTrjng OUFbuildiiig5 riTr.¥t sharply8￿0 while w¢ fi￿11￿¥1¥ Vvith b¢ ¢ll￿¢Mel on thc cff¢ilofany inknlLUSL'S which be applied to Ihise Utility e4Tr%19 In th¢ fulure. We upgrHd¢ Ihe 8urdeii at the NJ.%'by Sail￿tU￿9 whi¥h ￿85 the ili)￿rt￿lI piojtil irt the y&dr ormal fabric expell￿$were Ci)nllliiicd within the buQ8ei as ive t￿nI1￿lIe to ¢n%lire thai ourbuildiiigsart Ctmtral Atcuunl Th¢ 20,4 fur thr iiill¥¢gdliiiii h&Ye b¢rn Ciiinpltted in aAiTrrd&ii¥e wilh theaLubulltill8 wlii-ies 8etOut in the noits to theA(L￿nIg. The ffiain of liiirrnAI illLiirtlO iiinlillu￿S io ￿0￿rTOI#l Offerings in 2v:4 of£89,749 Cihmpktied wilh £93.712 In 21l?3. UnF¢4tricf¢d Remlal IDii)11]vdL*[IL(*d Its £33.943 in ?[￿74 With £.40.$0S King5Frt)rw¥h SaiiiliiDTr aft¥the sale tsf buildin i4im¢ fniinourd¢iftdbin8 [L￿r%￿S. Other At£uuOts The prfftL'¢d$ of Ui¢ salcof Rulsill Huii)e in 20)1 i4iniinue lo k held wilh Th¢Charilie5Aid FoundaiiillTr ourothér bAnk ÈiLuiinL% We ¢iinlinucd tp 5UPJh)rt Ht¥rt for Arts in 2u?4 and Kirk SL%%l£NI has agi¥xd forthis to Ci?lllinue in ?u?5 with £s,noo traiisfetf¥d in Deiernber 20?4 fribm ihe Be4tsesi Fund to thr Heart for Art FuDd. We Iransf¢rrcd E67.354 fr furthe U¥eofchulLh M¢iiikisA1￿ thewili￿m￿tsIty f(Jf È*rnf% kin8orw1￿a in the iikninity ofthv Df Iht Chur¥h. by th(b%e livin8 In th¢4ri* Paye 4 Broornhill Hyndland Parish Church Df Scotland Trll5tees' ReP￿rt I￿￿¢) YeAr¢Thded 31 Do¢trnbor21J24 Restryes Polioy Thc clidrity tru%liX5 have illI?%￿tr￿d th¢rL.￿n￿￿fc4￿rl[￿7￿ and hav¢ tsken iTrlv akivuill th¢il Curr¢iil At includiii8 dv%i8nated funds. Ai ihe Jear end thech￿ilh held UnFthifiLltd ￿ndS of £753.072 leiiliidin8 pILipety and e4uipm¢iitl ol'whieh £7.848 hAd bccli dvxi¥1181ed for fahric tund. The Tru£liYS niaiii¢aincd ta￿ Coi)lil)¥¢iliy fiind. dciailqof which are included in Note 15 oftheAcLiiunis under Mow¢mLTnl$ In Fund$SL￿11￿In. The LhulLlI alM>held 137,354 ofr&sifi¥ied fuiids whiih have wovided for the PUiP4b*'i sp￿LIfled in No* 15. Slrtheture, G&Yernante and MAnagemenl l¥llii% of the D¢¥'J DfC(In%litvlJibn Iuniloiy Fwml wid 1$ SubjeLL ￿ the Aci5 2nd R¢giilsii(bns of rhe ¢huiLh And are chil*n fr(bm tliiwÈ of thcehLJiih who ate iThi)11s-Ideted to have the Uppliipiial inJu¥l¥d by Pr4)6￿try Thc Kirk which ￿1￿Cl& fiveiim¥5 a year Is I￿5￿￿41b1¢ forall Mini%i¢r. The Kirk S¢%ilibn i5 Ser￿¢￿ by vuri(IvsCiIiiiiiiitlL￿> wkn rep)rt lu Kirk with for opprovFI.ILTrrnmuni¢Blion and Engag¢inL4nl ?nd Prop¥rty- Buildin85011d Hcalth ond Safcty. &Kial #lid Ev¢iiisand IN'w%hip and Mi%4jiJiil Pagc S Broomhill Hyndl&nd Parish Church of Scotland Trugtte5' Rtport Icontl Year ended 31 December 2024 Rtfereiioe AdrniTri5trative Infvrllialio Trusltt5 Puge 6 Broomblll Hyndland Parish Churcb of Scotland 'I'vuStttJ' Report IcoTrt} Y￿r tnded 31 Deetmber 1024 Printip*l OffIce-bea￿rs Chur¥li'l'rwsur¢r- PrlnelpAI Offi¢¢ BrLXTrnihill HyndlAnd PArith ChLifLh of Sci)tIHnd 64.66 Rliiidiilpli Rnxd. CJkn%KIFW. GI I7DL Cb41ily Regi ChHritsbl¢ &Ltivities Othtr trading aLl1vit￿¢S InTr¢%lni¢nis' Oth¢r Total Inoome 219.734 3.160 33,943 26,707 7,585 227,319 3,160 72,98? 27,072 127.938 3,045 £0,408 16.679 1.577 199.747 8.504 1,27 30.951 238 136.441 4,315 81,459 16.917 1,577 240,71n 39,019 365 324,054 46,989 371,044 40,963 Expenditure on: Rgi&ing funds Charii#ble avlivili Oih¢r Total expenditure 310,903 1.440 -112,343 41,910 352.814 1.440 354,254 225 566 1,430 226,1)96 39.071 264,637 1,430 266,067 41,910 39,071 Net income/{expenditurel i,079 16,790 27.249 25,357 Iwnsfer5 b￿(W￿¢n Truiids (6,(KhJ} 6,1) iu) 16.000) 6,000 Net movement in I￿ndS 11,079 16,790 33,249 Re¢on¢ili#tioth of futhd$: Tolal lunds broiiglii torwdrd Total funds earried forivgrd 937 590 943,501 26.276 37.355 9¥4 223 903.866 980,656 937,590 26.276 Page 10 Broomhill Hyndland Parisb Church of Scotland Balance Sheet at 31 December 2024 Unrestricte Restricted Fullds 2024 Total 2024 Total 2023 2024 Notc Flxed Assels: Tangible assets 190.229 190.229 202,305 Tot81 Fixed Assets 190.229 190,229 202,305 Current Assets Deposits D¥biory Cash at baiik and in hand Totsl Current Assets Liabilities CredAtors Falling diie within one y.ear Net Currellt Assets io li 26,633 7,916 721,903 756,452 509 J40 36,504 37,354 27,142 8,256 758,408 793,806 45,101 19,4J9 702,524 767,084 12 3,380 753,072 5,)23 761,561 37,354 790,4?6 Creditors falling due after more than one year Net Assels 943 301 37.354 980 655 963 866 The funds of the charKty: Restricted income funds Unrestricted iniomc funds Total charity funds 15 37,354 26,276 937,590 963 866 943.301 943.301 943,301 980 655 37.354 The iiccounls werc approNud b!. the trll%tecs on 191031?025 and signed on their behalf by.. Scssion Cl¢rk Co Treasurer Pagell Broomhill Hyndland Parish Church of Scotland Year eDded 31 December 2024 Accounting Policies The principal aGGounting policies, which hav¢ bLen applied consistently in thc current and pre¥eding year in dealing with iteins which are considered material to the accounts, are set Dut below. Basi$ of preparation The financial statein¢nts have b¢¢n prepared in a￿COrdance with the Charities SORP (FRS102), Accounting and Reporting by Charities: Statement of Reconimended Practice applicable to charities preparing their accounts in aL6ordance with the Financial Reporting Siandards applicable in the UK and Republic of Ireland (FRSI 02) (effeitive l January 2019). the Financial Reporting Standard l 02. the Financial Reporting Standard applieable in the UK and Republic of Ireland, the Charities and Trustee Investinent (Scotland) Act 2005, and the Charities Aciounts (Scotland) Regulations 2006 as aineiided. Going Con¢ern After reviewing the charities forecast and projections, including a detailed ass¢ssinent of the iinpact of Covid on the charity's operations the trustees have a reasonable expectation that the charity has adequate resources lo coii£inue in operational cxistenkne for the foreseeable future. The charity therefore continues to adopt the going conknern babis in preparing its financial statements. Financial reporting standard 102 - reduced disclosure exemptions The charity has taken advantage of th¢ following dtsclosure exemption in preparing these financial statements, as pemiitted by FRS 102 The Financial Reporting Standard applicable in the UK and Repiiblic of Ireland,: the requireinents of S¢¢tion 7 Stateincnt of Cash Flows. Critical accovnting judgements alld key sources of estimation uneertainty In preparing these financial statements, the trustees are requIr￿d to mak-e judgements, estimates and assumptions that affect the application of the charity's accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ froin these estimatei. Estiinales and underlying assumptions are r¢viewcd oil an ongoing basis. Rewisions to estimates are reLognibed prospcctively. There are no significant judgements or estimateb used in the preparation of these accounls. Fund accounting Funds are clai%ified as either restricted funds or unrestricted funds, detined as follows. Restricted funds are funds subject to specific requirei)ients as lo their us¢ which niay be declared by the donor or with their authority or ¢reated through legal protyesses, but still within the wider objects of the charity. Unrestricted funds are expendable at the dis¢retion of the trust¢es in furtherankne of th¢ objects of the charity. If parts of the unrestricted funds are earmarked at the dis¢retioii of the trustees for a particular purpose, they are designated as a separate lund. This designatioi) has an administrative purpose only and does not Icgally restrict the Irustees, dis¢r¢tioii to apply the fund. Page 12 Broomhill Hyndland Parish Church of Scotland Year ended 31 December 2024 Accounting Policies Incomiug rcsourees All donations, gifts and legacies are included within inboming resources under either unrestricted or restricted funds according to the tenns under which the donation is made and w,hen the amount can be qliantified with reasonable knertainty. Donations and gifts in kind are brought into the ac¥ounts at Iheir market value to the charity. Rental income from operating leases is recognised on a straight-line basis over the tenn of the relevant lease. Grants are r¢knognised when the charity has been notified in writing of both the amount and seiileinent date. Grants are deferred if tenns or condilioIis must be met before the charity has ¢ntitleiiient to the resources. Donated services and facilities Donated professioiial services and donatcd facilitics are recognised as iiicome when the charity has control over the item, any conditions associated with the donated item have been met, the re¥eipt of economic benefit from the use by the charity of the item is probable and that euonomic benefit can be measured reliably. In a¥¢ordance with the Charities SORP {FRS102) the general volunieer time of congregation members is not re¢ognised. OR receipt, donated professioi)al services and donated facilities are recognised on the basis of Ihe value of the gift to the charity which is the amount the ¢harity would have been willing to pay to obtain services or facilities of equivalent ecoiioinic beiiefit on the open Market- a corresponding aniount is then re¥ognised as expenditure in the period of r￿¢1pt. Resources expended Liabilities are r¢¥ognised as expenditure as soon as there is a legal or ¢onstruGtive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settleineiit and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been clasqified under headings that aggregate all cost related to the category. Where costs cannot be direbtly attributed to particular hcadittgs they have been allocated to activities 011 a basis consistent with the use of rebourceb. Tangible fixed as5et5 The Charity has the right to occupy and use for its charitable objects certain tangible fixed assets. Heritable properties consisting of the Church, 14alls are not recorded in the Accounts, but foriner Kingsborough Manse is recorded. The Kingsborough Sanctuary is vested in the Church of Scoiland General TrusteLS was sold in April 2024 and the Ndseby Sanctuary. St Kilda Manse, the foriner Kingsborough Manie and Hall in local Truste¥s. No consideratioii is payable for the use of these absets. Expenditure incurred on the repair and inaintenance of Ih¢se assets is ¢harg)ed as resources expend¢d in the statemeiit of financial activities in Ihe period in which the liability arises. All tangible fixed assets costing in excess of £2.000, having a useful life of greater than one year, are capilalised. Depr¢cialion is provided on a straighi-line basis to write off the ¢08t or initial value. less residual value, of langible fixed assets over their estiinated usefijl lives.. Heritable Properties 50 years Fixtures, fittings and office equipment 5 years Page 13 Broomhill Hyndland Parish Church of Scotland Year ended 31 Decen]ber 2024 Accounting Policies Investments Fixed asset investments are slated at i))arket value al the balan¥e sheet date. Unrealised gains and losses represeiit the differ¢iice belween th¢ Inarkel valu¢ at the beginning and end of the financial year or, if purchased in the year. the difference betw¢eii c05t and Inark¢t value at the end of the y¢ar. Realised gains and losses represent the difference between the proceeds 011 disposal and the market value at the start of the year or cost if purchased in the year. T2Xlltlon Brooinhill Hyndland Parish Church is recognised as a charity for the purposes of applicable taxation Icgislation and is therefore not subjetyt to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irTecoverable input VA T. Financial illstrumettts The charity has fitiancial assets and financial liabilities of a kind ihat qualify as basic financial instruments. Dcbtors Short terin debtors are measured at transaction price, less any impairinenl. Cash and cash equivalents Cash and cash equivalents coinprise cash balances. Creditors Short terin trade creditors ar¢ measured at the transaction priie. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at aniortised cost using the effective interest method. Page 14 Broomhill Hylldland Parish Church of Seotland Notes formlng part of th¢ fin8nci*I statements Ye9r ended 31 Deoember 2024 IIThTtilricted Fullds 2024 Restrict￿[ Funds Unrtttrlc¢od Fullds Total Fu￿￿ Total 2023 2024 2024 21J23 ID23 l DoTratlons aDd Le8acie5 OIT¢riii 89,749 18.?40 107,495 4.24n 219.734 89,749 18240 107.495 93.712 18,803 10.ioo 13,427 136.441 Tax rel￿￿ered on Gift Aid Le8Qiies Other 7.$%4 7.485 227.J19 12?.938 2 frorn th¥ ofdl milli%fjLrs'S1i￿ll￿s For th¢ underr<*￿￿ the mit>imum slireiid wJs£31.642 and the stit￿lld lin the fifth Silb￿4￿￿11l ￿￿￿&1£38 Ik4. 8 Trb$le2 RomunerAl¢on RclAted Party Tr￿￿%4¢￿￿•S I￿ringth ts is aminih¢r ofthc Kirk rei-ei*L4J 1188 I?IJ23-. QN'I) foi Piv￿￿di11s his SfEVl&iS 8sBn OrgJiijsr h4) is al￿7 a Inemherofihe Kirk Sis%11)n r¥L¢iw¢d £2,232 {2v23-. £6101 for arnL'mhor ofKirk S'.%i{Ill. r￿tived £NLL I ?u)3-. Q,970}. qh¢ l&fl ebnplD￿ThEY1I lin 31 fkiemFtr !1)23. The mini%1￿1,.% Trdl.¥lliiig FIwn)i? and MJii)¢Cvuniil Tax ate re.ported in N(%e6 Duriil8th¢>r*trO ¢otsl of£<0 (IOfJ ￿￿5dlY1￿1¢d to thc fim8f¢8a*jlA 4J77 9.9iy 3A Net a.45cts at31 De¢tmbtr 2&24 10,9.<6 932.345 37,354 ¢TÈ**ro1 D*s￿nated Rmtricled TotNI Fih¢d )02.305 40,457 694,502 2u2.3fj5 4,160 l.bg) 484 25.792 Curreni 721,983 15,5231 urtenl Li8bilillrS Net 1151tls st31 D¢¢¢wber2O23 7ti6 937,?64 20276 963.%6(. 14 VoluTrtttt$ by volun1l￿f5 th8iv¢ theirtime and tsleDis willinyly fur theknefit ufihechufih. Thv arili% ofciTrnSICbJliiTrnal life whi¢h er¢ it not forth¢ iijmmilineiil thiiwn. Page 19 Broomhill Hyndlalld Parisb Chur¢h of Scotland Notes formlEhg part of the finAneial stfitement5 Ye8r ended 31 December 2024 IS Mov¢went5 in FNHd5 At l Jan￿ary 2024 Incnmill% Rt￿V￿r¢ )utgning Re4ourfes At31 Dertmber 2024 frAn$fÈn* Rèstritted fu￿d5 BHPC Flvw¢r Fund HL'art fvr Art IIHIL Mii¥ii Fund 124 5*2 5.579 3.545 471 14.4371 25 BHPC Youn8Ones Rc11¢￿￿1 fund Wedn(￿aY CotTce- K￿1)￿5￿￿￿￿1sh 168 21.643 1.756 39.378 4.629 255 Th¢ Guild Fu1]d-Nd￿¢bY 14 n%41 (2721 The &'illti4h Dance Gruup Fund Tyasiby 26.276 46.¥88 6.OIM) 37,354 UThreslrlcted [￿n￿3 DL-slVldied ProFt¥ly Fund tk%ignAled F41iipnieill Fund 1k44￿81¢d Fabric Fund De4i¥ilRied Rus￿.11 Fund BequriE Fund C￿lI1￿ge￿¥Y Ri￿L￿ve Fund (icnts￿ Pund 186 I￿r) 178 12229 7.878 571.%22 f>2.436 Ilxlfrf￿j 26.124 148,7861 {9v71 27.7ul 107.495 28.296 IOD,fJOD 326 173,3541 74,104 9J7.i90 324.074 943,301 Tot*1 f¥Nd$ 9A3 866 371.￿3 13i4254 y*16fj5 Page 20 Broomhill Hyndland Parish Chur¢h of Scotland Notes for￿Ille part of the financlal st#t¢m¢nts Year ended 31 December 2024 Analyxi$ of Fuwds for preyiousyear Al l J4Tr¥ary 2D23 Infijrning R¢%TruTce5 Oulgolog Resibyrrrs Al 31 December Trxnyfer5 2fj23 Re8lrlclod funds JIMPC FI￿￿erFund Hiart fvr Art BHPC Fund 8%6 310 1.895 14 6601 6.fY)O 3.545 1.61 HPC Yoiin8 (Ines R￿le￿al Ftsnd 12,1ti0) 1.31 2242 168 2,?42 168 W¢d11¢￿aY Coff¢e- Kin8shiiyu8h io 8.h81 126,?721 14.3291 12701 12.981 The Giiild Fund.N&*by The BaJihiiiluli Fund The s￿}114.￿h CDvDtry D9nL¢ Givup Fund liJ)iby 4.169 2i5 169 134 7)9 40.963 6NJO 2A,276 DrsigivJi¢d Piopeiiy Fuiid D¢>iuiTr￿le￿ E4UJpinenl Fuiid Designu5¢d Fuhiii Fund Dvsi¥iwled Ru￿￿1} Fuiid 2n,781 5.745 14,0761 127.rrf21 17.441 56• 575 16.124 14n,iilWJ 28.?96 IWJ.rlts) 326 CDiiling¢iiiy Rixrvè Fund Ge1￿￿￿1 fund 21.527 9711 840 199,747 937.i90 TotAI 89223 140.71Q 96?,8 Pur rFunds Pund.. Thiq isa f￿nd to pruvide fl￿¥￿￿￿5 fordli￿aY durinb7 S¢E¥ j%¢) of ThW()fAIIip. H￿rt fvr Art Pun4- S¢1 vp in2Q16 to dDn&iiiiblry IO)UPY(prt ourvlirk with Yi)Iiiig ()n¥5 ￿H￿.- I'his 15 a fund m J4%ist with the Suild￿Y R h(yi)l and Kid5 Club W¥ikly P￿Ilhi1￿c￿. W¢dn{a￿YCOlYcl.- Thi% is & fuiid io with Ilie funnin8lhr. w￿Ck1Y iolrit niobfi)in8. Guild Fuiids Thi% is2 tund ID b¢ the ¥veekly oflhe Cillild. 8ji)Iii%h Cvuiilry Dance Giuup Fu￿4-. This 15 a fvnd for the Wiikly ruiinjng of the group De.¥igitnlFdfr'iirt¢ls Pro￿rty l.unds.' Thc Fulld the value ofpiuperty Se%led in TruJl¢d. Equipmillt Fund.. The Fund r¢prek'ryLthe wdlve ofe4uipiii¢nt. Fabrik Fund. TheTruNILI) have sel aside funds rot the 11i4JDleiidllie ofihteliulih pruperty. Ruy%ill Fuiid. Set up in 2021 forthe fill￿1 Ihèsale of 81 HWid1¥ti￿ Be4u¢%I FuiiJ.' UnreAri￿I¢d It8¥¥i¢S f¢¥¢ived aFe crrdil¢d lolhis fiiiid CcrtliiigeilLy RL%krwe Fulld-. Sel up in2(M)l As a F&briG Fupd f￿r u* ID suP￿rt vll81 ¢Kpe.ndilure. Pag¢21 Broomhill Hyndland P#rish Church of S¢otlaDd Notes forming part of the financial stattments Year ended 31 Detember 2024 16 CDllecti(&AS forThlrd PArdes 2024 2023 262 F.C Tutkey Apr￿1 Rea Cril%S Buii¥naBI)X 407 271 338 Rciiral. Mclvjm 330 170 GI￿%￿%¥ L¥￿￿1￿8 Ilf)u* M15*jL)n 391 1.¥70 3,411 Pa¥¢ 22 Broomhill Hyndland Parish Church of Scotland Appendix Year ended 31 December 2024 Funds held on behalf of the congregation by thc ChurLh of Scotland General Trustees 2024 2023 CAPITAL ACCOUNT Credit Balattces held at 31 D¢¥ember 2024 at cost 550,491 Market Value of Balances at 31 Dec¢Jnber 2024 550.491 REVENUE A co NT Credit Balaiice at 31 December 2024 10,539 Page 23 Broomhill H ndland Parish Church of Scotland GETr4ERAL FUND BUDGET BUDGET 2025 ACTUAL 2024 INCOME Offerings wro Sclieiiie Tax reieived on Gift Aid Doiiaiions Ordinary Offering5 (Open plate) Other Offerings, Donations. Gift Days, et 85,000 19,000 10.000 ,000 79,597 18,240 10,152 2,050 119,000 110,039 Other Ordinary GetLero1 Income Contriblltion5 from CongrebTatioJial Organisations RegulaT Fund Raising Events Wedding5 & Fulitrals Inveilrnents & Deposits Other Inion)e Use of Preini5¢5 1.600 4,000 250 1.400 2.760 400 2,500 4,000 50,000 1,469 37,090 33,943 62.350 181,340 77,062 187.101 Total Ord5nary General JDcome EXPENDITURE National MiDistry avd Mission & Wider Work Ministri¢s & Mission Allocation L¢sb.' Endowniejit bicoll)¢ Presb>tery Dues 81,733 -279 4,728 86,752 4,302 9.134 86,182 91,584 Local Staffing Costs Voluntary AdditsoEial Stipeiid & Employers Nationa] Insi Trnvelling Expet15e5 Msnisterf$ Expertses Ministerial A¢sisiance (Salaries, Nl & Expenses) Pulpit Supply Otlier Salar￿e5, Natiotial Insurance & Peiisioiis 1.100 1,400 830 1.455 400 41,000 800 39.848 43,900 42,933 Buildings Costs Healing & Lighting Water Charges & Insurance Maiise & CO Flat c.ouncil Tax Organ Piano Maintenance 8,000 8.900 5,200 1,200 16,912 14,575 1,224 23,300 37.883 Other Loc81 Costs Outrtacli Teleplione: Posts, Printing, Stationery? Photocopying Naseby Hall Proj¢¢t Congre¥atioiial Organisations Cleaiiing Naseby Gardeii Upgrad¢ Independeiit E.¥anJin¢r's Fe¢ Other ¢xpen5es 1.000 5.500 4.254 5,109 500 6,163 39,806 1,440 34,853 6,000 1,450 16,350 30,300 183,682 92,125 264.525 TotAI Ordinary Generxl Expenditure GENERAL FUND SURPLUS / (DEFICIT) FOR THE YEAR a32