The Church of Scotland East Kilbride South Parish Church CONCREGATIONAL AccouNrs Year Ended 31 December 2024 (The accounts have been prepared on a Receipts and Payments basis) Congregation No: 171107 Charity No: SC 008332 0312025 Page I
East Kilbride South Parish Cburch of Scotland Trustees, Annual Report Year ended 31 December 2024 Structure, Governance and Matt•gemeDt Governing Document The Church is administered in accordance with the iern)s of the Deed of Constituiion. Recrllitment Jnd Appointment of Trustees Members ot the Kirk Session and the Congregational Board are the Charitv 1fttee5. The Kirk Session members are ihe elders of the chuTch and are chosen from those meTT)bers ofthe church who are considered to have Ihe appropriale gifts and skills. The minister, who is a member of the Kirk Sessioo is elected by the congregation and inducted by Pre5bJtery'. The Congregational Board is appoint¢d from within the congregation and members of the congregation are iEtviled Éo nominate individuals who are believed 10 have the skills and commitment to cotttribute to the managetnent affairs of the Church, to IKcome memkrs of the Board. Board Members are then appointed at the sted Annual Meeting and serve for a period of three years after which they must seek re- Ipctinn At thp neyt %iAtd AnniiRI Mpp.tÉn Organisational Strucknre The Congregational Board is chaired by the Inierim MThleraior (minister) and mei five times in Claremont church during the year. Certain responsibiliiies are delegated io the Finance Committee and the Property Committee &s appropriate. The Kirk Session met seven times in the year in Claremont chuyth: and is responsible for spiriiual affairs within the church. Objectives and Acttyities The Church of S¢otland is Trinitarian in doctrine. Reforn)ed in tradition and Presb)qerian in polity. It exists to glorify God and to work for the advancemeftt of Christ's Kingdom throughout the w'orld. As a na110al Church. it acknowledges a distinctivc call and duty to bring the ordinances of religion to the Feople in every parish of Scotland through a territorial ministry. It Co-operdtes with other ChLEr¢hcs Tn various ecumenical bodies in Scotland and beyond. The main objectives of the chuTch are to help people 0W to spiritual maturity. grow together in worship and grow out in service. These objectives find cxpression in various ways. With the Closure of the South Parish Church building in January pt]blic servÈc¢s of worship continue to be held every week in Claremont Parish church and online via digital means. Additional setvices were provided at E&sier and XMAS. There a various organisations serving the young and the wider community. including a Toddler5, Group. Sunday School, Girls, BTigade and Boy5, Brigdde. Consequent to the closure of the Church building the Girls, Brigade rent petnises at the local Primary School and the Boys, Brigade now share premise5 Wlth the Company based ai Claremont Church. Adult organisations include Bible Study and a Rambling group. Also. Ihere is a South Parish Outreach io the l(Kal communtty at the St Mark's church on Tuesdays where soup is served and fellowship for those attendine. Activity is underway in a&sociation with other loul ¢huT¢hes mainlain links With the local Primary Schools. Due to closlwe of the church building Hall Ids have stopped- However. thc church conlinues to operate a Foodbank in conjunction with other l(al churche5. Volunteers from the cOngaI10n run the Foodbank at the local Scolti5h Episcopal church. Achievements gnd Perforni#ll¢e Due to church closure the bulk of the ¢ongregaiion are now auendiing worship at Claremont Parish Church. Artendanct at Claremont ftucluates between 30 and 40, with 2 to 4 online. The unification with Claremonl is expected lo happen in mid-2025. Page 2
Trustees, Annual Report (cont) Year ended 31 December 2024 Financial Reviejv The principal source of income during the yeaF was the weekly offering wthich accounted for 45Yo of total income. These offerittgs showed a decrease from 2023 of £15.085. ThL' numkr of Gift Aid donors in the year has reduced by 6 to 18 and those giving by standing order has reduced to 12. ExnditUre on fabric repairs in 2024 w&s restricled io esseniial security wo1* as the building was closej in January. Reserve5 Policy It is the Trustees, policy to hold reserve5 which are suificient to meet all potffltial expenditure. Ai ihe year end the Church held unreslricted cash funds of £6),946. The Church also held £57.708 of dedicaied fvnds which have been PTovided for the purtM)ses specified in Note 2. Statement of Trustees, Responsibilities The members of the Kirk Session I Congregaiional Board inust prepare financial ststements which gtve sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The Membe of the Kirk Session I Congregational Board are reswnsible for keeping proper accouniing records whicl, on request, must reflecl the financial position of the Church at ihat time. This musr be done to ensure that the financial statemenls comply with the Charities and Trustee Investment (Scotland) Act ?005. the Charities Accounts {Scotland} RegulatiotEs 2006 and the Regulations Anent Co¥Jgregational Finwjce approved by the General Assembly of the Church of Scotland in ?007. Thev are also responsible for safeguarding the assets of th¢ Church and must tak.e reasonable sieps for the preentIOn andtor de£tIOn of fraud and other irregularities. Stewardship There was no stew8rdship activity due to building closure. Giving to Grow The full Giving 10 Grow allotIOn of £27200 was mel in 2024. Page 3
Reference and AdminAStrative Information Charirv Name: East Kilbride South Parish Cburcb Charity R¢gistration Numbcr: SC008332 Congregation RefercnGc No: 171107 Contact Addrc5S'. Baird Hill East Kilbride G75 OED Truste¢s Kirk Session ,J n.rr,. Tndependent F.waminer IlaDkers Virgin Monev 203 Main Street Rutherglen G7J 2HG Approwed by the Trnsttts and signed on their behalf. Date . Pagc 4
East Kilbride Soutb Parish Chureh Independent Examiner's Report to the Trustees of East Kilbride South Parish Cburch l Teport on the a0llnts of thc chartty for th¢ year ended 31 Dcccmbcr 2024 'hICh are set oui on pagcs 6 to 10. Respective r¢5ponsibilities of trnstees and examAner The charity's tnjstees are rcstx)nsible for the PParation of the accounts in accordance Thryth the ternis of the Charities a[ Trustee Investment (ScotlaDd) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. Th¢ charity tTUStees consEder that the audil requirement of Regulation 10(1) (d} of the ALLounts Regulations does not appl>'. It is mv responsibiliti, to examine thc a££ounts as require(J under s¢ction 44(l) (c) of the ALL and to statc whcthcr particular tter5 have come to my att¢ntion. Basis of independent examinerfs ststement An examination is caTried out in accordance Thith Rcgulation I l of the Clwiti¢s Accounts (Scotland) Regulations 2006. An examination includes a r¢vi¢w of the accounting e0rdS k.ept b)" the charity and a comparison of th¢ account5 prcscnted wilh those reeords. 11 also includes consideration ot- an! ullusual item5 Qr disclosures in the accounts. and seeks explanations trom the trust¢es concerning any SULh mailers. The procedures undertaken do not pmvide all the evidence that OUld be required in an audil i)nd Consequenilw I do tLOt cxprcss an audit opinion on the given bv the accounts. Independent examiner's statement In thc Cou¢ of my examination: no matter h&8 come to my attcntion which gives me reasonable ¢au5e to believe that in anv malerial respect the Tequireme to keep accounting records in acconlance with Section 44 {1)(a} of the 2005 Act and Regulation 4 of th¢ 2006 Accounts Regulatio and to prepar¢ accounts which accord with thc accountinbT records and comply with Regulaiion 9 of th¢ ?006 Accounts Reuulations hdvc not been met: or to which: in my Opinio attcnlion should be dra in order to enable a proper undcrstanding of the accounts to be reache Pagc 5
East Kilbride South Parish Church Recei ts and Pa ments Account Year ended 31 December 2024 Uunstrirted Dedicated E0Me0t Funds Funds FyTrd5 Total Total 2024 2024 2023 Re¢ei ote DonatiOll5 36,962 36,962 53,939 Legacies Activifie5 for Generdfing Fund5 Bank & Deposit interest Investment income 3,288 27 1,696 41,973 3,288 27 2,506 42.783 3,621 19 2,494 60,073 810 810 Rental of Churoh Halls 916 Sale of 8$5ets Sale of investsnents 15,002 15,002 7,100 Grants 7,100 Receipts from General Tntstees Other RKeipts Total Reeei 56,975 7,910 64,885 60,989 ments Costs of geoerating funds Charitable activities 3,079 56,961 3,079 56961 3,200 54J96 Governanee costs TotAI Pa ments 60,040 60,040 57,596 Excess of Receipts over Payments for the year before trallsfers (3,065) 7,910 4,845 3,393 Transfers Excess of Re¢¢ipts over Payments (3,065) 7,910 4,845 3J93 Page 6
East Kilbride South Parish ChurLh Statement of Balances At 31 December 2024 Dtdicated FuBds FuDdy Tot*1 2024 Total 2023 2024 2D24 2Q24 ljank & De osit Balantts Bank & deposii ba18nC&S broutht fon¥ard 4,139 11518 15,657 12,264 Movement in year: Extess of Receipts ov¢[ Payments for the )ear (3,065) 7.910 4,845 3,393 Bank & deposit balances 1,074 19,428 20,502 15,657 Investmettts at market value (cost £66.193) A58ets 62,872 38280 101,152 107,814 Gift Aid Receivable 3,848 3,848 3,848 3,848 7,012 7,012 Liabilities The accounts were approved by the Kirk Session and Financial Board on11 103 12025 FOT and on Ipk.Ir.rtk. V i- -?pcial Board S¢89ion Cl¢rk Treasurer Page 7
East Kilbride South Parish Church Notes to the Afcounts l. Trustee Remuneratioll and Related Party Transactions During the year I trustee received £34.92 Travel Expenses. No other trustee received any remuneration during the year and no trustee or a tKrson related to a trustee had any personal interest in any contrdct or transaction enred into by the ¢harity during the year. 2. Movements in Funds AtlJa At31 Dec 2024 2024 P*yments TrJBsfers Unrestricted funds Desiated Fabric Ftsnd Other Legactes Organisations Reserve Fund 683 14,593 14,IMIO 90 2.792 3.288 3.079 3,001 General Fund 664 4,139 53,687 56,975 42,367 (1 I,OIM)) 60,040 3,000 984 4,074 Dedicated funds Flower Fund 478 11,040 478 8,850 7,11)O 16,428 John Allan Lega¢y GraDI FDndiTrg 810 7,100 7,910 (3,000) 11,518 3,000) Endowment funds Total funds 15,657 64,885 60,040 20,502 ses of Desi ated Funds Fabric Fund: The 'frust¢es have set &side funds for the maintenance of the Church property Organisatlons: Organisations have their own committees and are overseers by the Trustees ses of Dedicated Funds Flower Fund: This is a fund to provide flowers for display during Servic of worship John Allan Lega¢y: This is a fund which is to be used at the discretion of the trustees with expendiiure primarlty directed to worship acttvity in the firsi instance. Community Support Grants: This is a fund to support various activities in the community. directed towards Health & Activity. Page 8
UThrestri¢ted l)editated Funds 2024 EDdowmertt Funds 2024 Total Total 21)24 21)24 2023 3. Analysts of Donatiolls WFO S¢h¢me I0 GÈft Aid) Gift Atd Donations 6,285 21,058 7,012 1,797 6,285 21,058 7,012 1,797 10,172 31,144 7,786 2,909 Tax Re¢overed on GÈft Aid tkn*ions Ordinary Offerings (Open Plate) National Giying Day Other Offering& IknatMTrns etc 810 36,962 810 36,962 1,928 53,939 4. Analysis ol'Payments Costs of geEJerating ndS Organisations costs Offering envelopes 3,079 3,079 2,978 222 3,200 3,079 3,079 Charitable actilities Giving to Grow all(ation Presbyterv dues Minister s travelling expenses Pulpit supply Fabric repairs & njainienance Council Tax 27,200 1,140 35 531 14,593 (1,540) 3.364 2,736 1,778 1,740 170 27,200 1,140 35 531 14,593 (1,540) 3J64 2,736 1,778 1,740 170 25,911 1,005 605 5,549 2,541 2,825 4,932 2,132 3,129 434 2,040 162 3,131 Heat ar]d light Insunn¢e Other bildIng Costs Church oific¢ expenses Organ & muslc Printing. stationery and TtsSe Other expenses Disbyrsement of Grants 3,779 1,433 56,961 0 3,779 1,433 56,961 54,396 Page 9
Governance costs Independtnt examinerfs fees Other paYents Purchase of assets Purch&se of itjvestments 5. Minister's Stipend All Chur¢h of Scolland cOnesStiOns contribute w the NatiODal Stipend Fund which bears the costs of all ministers. stipends and ei)]ployer's contributions for national insurdnce. penston and housing and kw] fund. Minie¥s, supends are paid in ac¢ordanee with the ational stiptttd scale, which is related io years of seTri¢e. For the year under review the minimwn ¢pend- £Jl.642- maximum stipend irt Ihe 5th and subsequent years of service- £38.384. 2024 2023 6. Colleuions for Third Partie5 Ukraine. tA)aves & Fishe4and F(ank 104 1.829 Page 10
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAliD GENERAL TRIISTEES 2024 2023 RF.VFNUE ACCOUNT Consolidated Fabric Fund Credit Balance at 31 December 2.34 2.22 Notes f any of the above lines do not apply toyour congregalionfor both of ihe years being reporled Éhen Ihey can be removedfrom the nole. The note only requires ihe year endfigure for each aT to be Shown. Delailing the movemenls is not neLe.fsary but can be shown additional disclosure ifconfideredappropriale. Pagell