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 1ft￿tee5. 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 st￿ed Annual Meeting and serve for a period of three years after which they must seek re-
Ipctinn At thp neyt %iAt*d 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 na110￿al 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 cOn￿gaI10n 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. Ex￿nditUre 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 pre￿entIOn 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 allo￿tIOn 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 a￿0llnts 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 P￿Paration 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 E￿￿0￿Me0t
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 en￿red into by the ¢harity during the year.
2. Movements in Funds
AtlJa
At31 Dec
2024
2024
P*yments
TrJBsfers
Unrestricted funds
Desi￿ated 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 I￿0￿ 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 b￿ildIng Costs
Church oific¢ expenses
Organ & muslc
Printing. stationery and T￿tsSe
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 paY￿ents
Purchase of assets
Purch&se of itjvestments
5. Minister's Stipend
All Chur¢h of Scolland cOn￿esStiOns 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. Mini￿e¥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