The Church of Scotland Glasgow Denlllstoun New Parish Church RECEIPTS AND PAYIVIENTS ACCOUNTS for the year ended 31" December 2024 Congregation No: 160930 Charlty No: SC008824
Dennistoun New Parish Church Reference and Administrative Information Charity Name.. Glasgow Dennistoun New Parish Chtsrch of Scotland Known and r¢fcn¢d throughout as "D¢Trnistoun N¢w Parish Church" Charity Registration Nutnber.. SC008824 Congreg41ion Reference No.. 160930 Minister-. Contact Address.. L¢&tIOn- 9 Armadale Street Glasgow G312UU Clillrch Manse.. 31 PenCait1d Drive Glasgow G32 8RL Contact for OSCR., Trustees (Kirk Session)
Dennistoun NeTrv Parish Church Reference and Administrative Information (Continued) Trvstees (Ktrk Se$sion) Principal Offi£&Bearers (who gre also Trustees and member$ of Ihe Kirk Session) Minister.. Session Clerk.. Church Treasurer.. Inile cndont Iw:Itninèr Partner Alexander Sloan LLP Accouiitants aiid Busines5 Advisers 180 St Vincent Street Glasgow G2 5SG Bankers Royal Bank of Scotland Glasgow Parkhead { C ) Bl'anch 1304 Duke Street G315PZ Solicitor5 Mill¢r B¢ckett & Ja¢kson 190 St Vincent Street Glasgow (H. Ross Tt) Niclntosh & Maclachland 3 Carment Drive Glasgow G41 .4PP (Amiadale Street Building)
Dennistoun New Parish Church Trustees, Annual Report Year ended 31 December 2024 Structsre, Governance and Management Governing Doellment The Church is administered in aordanCe wilh the remis of th¢ Deed of ConStition (Unitary Forni). Recruitment and Appolntment of Trustee$ Membets of th¢ Kirk Session are the charity Irust¢cs. The Kirk Session mefflbers are the eldei's of the churcl) and are chosen frvtn those memlKTS of the church who are ¢onsidered to have the apprupriale gif(s and skills. Th¢ minister, whu is d member of the Kirk Session. is elected by the congregatiott and inducted by Presbytery. Organi53tional Structure All Temporal and Spiritual matters of the congregation are the rc5ponsibility of thc Kirk Session. The Session meets as and whcn needed and tl)e agenda covers a wide spectrum of topics relating to the ongoing mallag¢menl of Church affairs. From within this group, various sub-groups are formed with responsibility for matters such as Propcrty Manog¢ment, Stewardship and Finance Management. Reports are submitted from these various groups to the main m¢¢ting of th¢ Session for dis¢ussion and approval. Objectives and Activities The Church ot. Scotland is Trinitarian in doctrin¢, Rcforni¢d in traditioll and PresbyterÉan in Polity. It exists to GIoEify God and to work for the advancement of Christ's Kingdotn tluoughout the world. As a National Church, it acknowledges a distinctive call and duty lo bring the Ordinances of Religion to the people in every Parish of Scotland through a terrÈtorial ministy. Ii co-operates with other Churches in various Ecumenical Bodies in Scotland and beyond. Public worship at Dci?ni5toun New Parish Church is ai I lam each Sunday. This is our main diet of Worship. however, we do hold special s¢rvices throughout the year recognising vaTiOUS Christian Fesliva15 and, it 15 at such times we endeavour to involve members of our local community by sending out special invitations to coine along and join us. Achievements and Performance Due to the Presbytery PlaTL we are still regarded in technical tern)s as in the'guardianship" of the Presbytery of Glasgow. The Pr¢5bytery Plan will b¢ rcvi¢w¢d in a f¢w years, tiTll¢ and tnatlers may change. Nevertheless, life still goes on at Dennistouii New and il musl be said ihai we have pot T¢¢over¢d llY from the Covid Pandemic and the attendant lockdowTL Numkrs allending WOTship vary but are usually around 50- 60 each w¢¢k with some new attendees, this is always very ¢n¢ouraging. Howev¢r, it would seem, that those newly attending do not wish lo participate in organisaiions, only wishing to attcnd Sunday Worship. Thcir intcrest may dcvelop. This past yeaT 2024 was the 151Y anniversary of the opening of the building which houses Dennistoun N¢w Parish ChurclL Wc continue to have concerts involving the City of Glasgow Wind OrchcstTa which are always well ittended espwially by non-members of the congregation. We regard these concerts as a valuable outreach fo the wider community and a good spin off is the extra funds we raise at these concerts. As well as the concerts we continue lo have our Coffcc Mornings at c¢rtain times of the year i.e. Easter, Summer, and Au(un)n, these loo are good fuiid raisers as well as outreach. Moreover. suc occasions are good for members of the congregation to socialise out-with the worship services.
Dennistoun New Parish Church Trustees, Annual Report (Contd.) Year ended 31 December 2024 We are still a useful facility for the wideT community. for example our local MP held a public meeting regarding the crisis in Gazza and Israel. Furth¢rmore, a self-defence group use our uppcr hall for ¢1tt5S¢S two evenings per week. Organisations likc tlie Scouts, Beavers, Cubs and Brownics conunue to use our halls too. Indccd, th¢ Scouts in particular are involved in thc lifc of the congregation, attending specific worship services, and contributing to oiir annual Gift Service for Geezabreak when our own members make cckntributions of gifts, also being involved with our own regular support for th¢ Glasgow Nortbeast Foodbank for which we gather food every week. We Ivdve a Harvest Thanksgiving Service too when w¢ take a spe¢ial offeriiig for thc GlasgFow Lodgii)g House Mission and the Scouts bring food doiiations foT th¢ Glasgow Ngith¢ast Foodbank. We still have our annual Remcmbrance Sunday Service, which is well attended, and ihe Scouts are on parade loo. Anothcr Tradition which w¢ hav¢ dcvclorKd and maintsined is Stewardship Month, when in cach Sunday of June every year wc havc g time duriiig QUT Worship Scrvicc wh¢n w¢ think about our tespoiisibilities as stewards of our r¢sourccs not Just with tlie Church In milld bul ibe wider world too i.e. tlie nalural environm¢nt, our use of resources and how it affects the environment and our sliaring of personal resources with those in ne. During this month we also distribute a Stewardship Offering Envelope foT ali extra offeriiig toward5 the work of the Church. The Honesty Caf¢.' The Ncw Den Cafe. still OPCTat¢s Cach Thursday I I.30am- 1.30pm. This proves to bc valuablc in that Ét offers a wann Space to gather wheii heating is expensive and a bit¢ to eat, customers paying wliatever can be afforded, as well as a chance for some company and a blcther too. However, thi$ is b¢coming increasingly difficuli to stsff, and new volunteers are always welcomed. The cafe pays for itself and contributes materially and financially to the life of the congregation. Each Monday members of the congr¢gaiion organise and attend a Keep Fit Group which is #noiher chan¢¢ forp¢ople to get Some exercise, to sociali.se and celebrate certain occasions. The Welcotning Teams each Sunday and the Readers are a good way of involving mcmbcrs and adherents in the life of the ¢ongi¢g4tion. Each Sunday afier Moming Worship the services of the ladies who provide refreshments and lunch are io be valued. Not only d(* they provide lunch but 21so th¢ financial donations given to them by the beneficiaries of their s¢rvi¢es are appreciated. The Mustard Sccd Fcllowship (fornierly the Lighthouse Church) continue to use our premises for Sunday Worship and wcckly Prayer M¢ctings. The Apostolic Fellowship hav¢ rctumed to using the premises for worship at]d do so cvcry Friday. Gamblers Anonymous use th¢ 5rnall hall each Saturday too. These three groups are to be welcomed not only because they are valuable for what they do. but because tbey are valued stream of extr& income for the cOnegatiOn. The Fabric of the Church building continues to be managed by the Minister and the Session Clerk. This is of course a perennial matter. The Upper Hall was given a fresh coat of patnt foi the occasion of our celebration of th¢ building's 150Th anniversary and the Moderator's visii io mark the occasion. We had the curtaii)s laund¢i"ed,' the walls paiiited and some of the ceiling tiles rcpl4Lc¢d. How¢v¢r, Ilic problctns with the leaky roof persisted, this is partly due to vents in th¢ gylass roofdbove tl)e hall ceiling and the drainage from the roof when extreme rainfall happ¢ns. as a rcbult some of the work to the ceiling was undone. Nev¢nheless, the hall bellefited ¢atlY from the work and still looked spik and span for the Moda'ator's visit on Sunday 15th December when we had a special service at which tlie Mod¢rator th¢ Right Reverend Dr. Shaw J. Paterson preached and wa5 a150 attended by fonner Ininist¢rs and other friettds of the congregation including local politicians and other5. After the Church Service all in attendance went to the newly decorated upp¢r hall where ihe Fellowship Team had arranged a buffet fca5t which was enjoyed by ¢veryon¢. This buffet we had instead of our annual Christmas Dinner. It tnust be said tliat the Moderator's visit was an uplifting occasion enjoycd by all and a lime of encouragemettt for the congregation.
Dennistoun Neiv Parish Church Trustees, Annual Report (Contd.) Year ended 31 December 2024 Oth¢r activities such S the annual Ev¢rgt¢ens' trip for th¢ octogenarians of the congregation still go on thank5 to those who organis¢ this and Easter Eggs are distributed each Easter to the over eighties. Communications are always important. and w¢ are grateful for the website, as well as the magazine. Furtherniore, th¢ filming of our Sunday Worship S¢rvices is appreciated by those unabl¢ to attend who can join with us ¢ach Sunday on our YouTubc channel which is viewed by abouÉ 30 people each Sunday. The use of our sound 5ySt¢m at Sunday Worship is appreciated too. Howev¢r, thc PowerPoinl PTCS¢ntalion is being mjssed in the past few w¢¢ks due to the breaking down of the system. we awail its repair OT replacemenL Unfortunately. it developed problems at a busy time olthe year. Overall, it bas bec a busy year. The Office Bcarcrs are ¢0 bc comm¢ndcd for their hard work. gcn¢rosity, and commitment to the life of tl)cir congregation. We enter another year with no doubt fresh challenges. We would love, like many other congregations, to see inore young people join the congregation and wlio are committed to the church's life and mission, N¢vertheless, we will endeavour to grow the work and seek GIKI'S blessing on our activities which will hOPeIlY be fii]itful. Financial Review Members and fri¢nds have been very falthful in their free will offering contsibutions. The overall perfomance for 2024 has been very satisfactory in the present circumstances and again we have been able to fulfill our" Giving To Grow" in full. The Burns Lega¢y, Educational Fund and the Donald McNeil thnd aTe all opcraling well in their new aryangem¢iit$ as mentioned in last years statement. Burns Le ae Following th¢ Changes made in 2023 funds are operating as planned. Education Fut]d Restri¢tcd & Donald McNeil Fund Unrestricted Following changes made in 2023 both funds are operating as planned. Locall held Fabri¢ Fund Tliis is also a 'Trcasurers Account,, which is located within thc Skipton Building Society. Per the Receipts andPaynieiiLS Aecoupif on page 9. the Church reported an overdll deficit for the year of £4,219 (2023- deficit £739). The result for the year comprises a deficit on Unrestricted Funds of £4.844.. a surplus on Restricted Funds of £625 Nil on Endowment Funds As shown withtn the Stolement DfBalances on page 10, the Chur¢h held cash Ieserves at 31 December 2024 of £96,487 (2023 £100,706). Of these fvnds, £40,866 rclaled to Unrestricted Funds. £53.093 related to Rebtricted Fuiids and £2.528 related lo Endowment Funds.
Dennistoun New Parish Church Trustees, Annu21 Report (Contd.) Year ended 31 December 2024 Financial Revlew (Contd.) Full details of each of the Church's funds are provided on pages I I to 13 of the Accounts. ID addition to th¢ abov¢ not¢d cash T¢Se&, the Church held investments with a markct Yalu¢ of £88,354 at 31 December 2024 {2023 - £87,713). WL LOlItillUL OLlI- Ivork iii Iliis ar¢a di)d hai'c liad b¥ttL T VL4ir willi d l.IriTL PIIIPOnion ol our iOi.k Cll4iblin8 grcdtci. Iclloii'.%hip. Reiilal InLI)me OvLr.ill PLi*orm11)ce lillls LTrood iN'ith morL ei)qiiiriiS tI)£in ?Q?l..somL i)t ivl)ich rurned into re¥yiilar rei)t471s. G"ifi .41 PLrl"orii)LIIICL II'J.S gl()i)d lIId IVL riLoril nui- Ihai)ks to L)Iii' nieiiibLr.s. IVC Iiclvc liad tto Ic¥&lLiLS dui'iiiu Illi¥ ycdr. Biid yet tOL ?025 As I'equii'Ld. thib been prcpared as usuol. This year it b¢¢ii Iiior¢ dilYILiilt b¢c'iuse ot fluclii'itlllg s and elLclriLII! priLiiig. R¢strict¢d Funds Thcrc arc a number of Funds whi¢h ¢om¢ under this category and full detai15 can be found in Note 2 of the AcLuunts'. Unr¢strict¢d aftd Desi nated Funds The Church also has a number of Funds under this heading and once again, full d¢tsils are provided in Note 2 of the Accounts. Reserves Policy In the present circumstances it is C0Ct lo continue holding unrestricted resetves in order to meet oui comtnitm¢nt5, Our Giving to Grow for 2025 is £40,777, Insurance is estimated £7,000 and Presbytery dlles of £1,790. In addition. still have the Organist's salary and Cleaner's wages to mcct. At the year end, the Church held uiirestricted cash funds of £40.866 of whiLh £14.695 relates to Church Groups and organisations. This leaves £26,171 as our freely available unrestricted cash reserves at 31 De¢¢mber 2024. In addition to our locally hcld cash rcscrv¢s, funds arc hcld on behalf of thc Congrcgation by Church of Scotland Gencral Tnjstees which may be called upon should the need arise (rhese e detailed the Appendix and ar¢ usually only accessed for specific non-recurring major items of expenditur¢). As shown within the Statemenl ofBalonces on page 10, th¢ chuTch also holds investments which, at 31 December 2024, had a market value of £88,354. Of this amount, £82,559 are unrestricted. We believe that the curTent level of Te8erv¢s are apprc)priate to the Church'5 present circum5¢an¢¢s.
Dennistoun Iyew Parish Church Trustees, Annual Report (Contd.) Year ended 31 December 2024 Independent Examiner The Trustees recommend that a Partner in Alexander Sloan LLP, Accountsnts and Business Advisers, ren]ains in office as Endependent Examinei" until further notice. Statement of Trustees, Responsibilities The members of the Kirk Session (The Trustees) must prepare Accounts which give sufficient detail to cnabl¢ an apprcciation of the transactions of the Church dwing the fwan¢ial year. The members of the Kirk Session are responsible foT k¢¢ping proper Accounting records which, on r¢qu¢st. illust reflect the fistan¢Eal position of the Church at tliat time. This must be done to ensurc that th¢ Accounts romply with thc Cliarili¢s and Trust¢¢ liiv¢stment (Scoiland) Act 2005, the Charities Accounts (Scotland) Regulation$ 2(]06 (a5 ameiid¢d} attd th¢ Rcgul8tioiis Aneni Congiegatioiial Finance approved by the Gen'al Asseinbly of th¢ Church of Scoiland iii 2016. Th¢y ar¢ also Icspon5ible for safeguarding the assets of the Church and must take reasonable sieps foi the pr¢venlioii and d¢tection of fraud and othei irregularilies. Approv¢d by tli¢ Tru51cc5 and signed on their bchalf, Date: ". I
Dennistoun New Parish Church SC008824 Independent xamineT'5 RepoTt to the Trustees of Dennistoun New Pari$h Church. report on the Accounts of the charity for th¢ year eard 31 Decembcr 2024 which are set out on pages 9 to 15. Respective responsibilities of Trustees and Examiner Tli¢ cliarity's TnJstee.s are respottsiblc for the prcparation of the Accounts in accordancc with th¢ t¢rnis of the Chartties and Trustee Inv¢sttrieiit (S¢otl3tid) Act 2005. the Charities Accounts (Scotland) Rtgulations 2006 (as amcndcd). The charity Trustees Consider that th¢ audit requirement of Regulation IIK I ) (d) of the Accounts Regulations does not apply. It is my icsponsibility lo ¢xaminc th¢ Ac¢ounts as required Lmder s¢ction 44(1) (c) ofthe Act and to slate whcilicr particulaT mattels have com¢ to my attcntion. Basis of Indepelldent Examiner's St*tefftent My examination is carried out in accordance with Regulation I l of the Charitics AccoTrEnts {Scotland} RLgulations 21x16 las ]nendedl. An examination includes a review of th¢ accounting records kept by the charity and a comparison of the Accounts pr¢s¢nted with those records. It also includcs coiisid¢i'a¢ioii of any unusual items or dis¢losures in the Accounts, and seeks cxplanatlQJis froTn the Trustees eonceriiing (tny such iiiatt¢T5. The procedures uiidertaken do not provid¢ all the evidence that would be required in an audit, and eonsequenily I do not ¢xpr¢5s an audit opinion on tbc vicw giY¢n by the Accounts. Independent Examlner's Statement In thc coutsc of Tny cAamination, no matter has come to my attention which givcs m¢ Ts0abl¢ cau% to kli¢ve that in any matcrial rcsp¢¢t the requirements.. to keep accounting records in a¢¢ordance with Seciion 44(1) (a) of tt]e 2005 A¢t and R¢gulatioii 4 of the 2006 Accounts Regulations. and to prepare Accounts which accord with the accounting rccords and comply with Rcgulation 9 of Ihc 2006 Accounts Regulations hove n(Trt been met, or 2. to which. in my opinion. attention should be dram in order to enable apropeT Undetandillg ofthe A¢coLEnts to be reached. AlexandeT S102n LLP Aceountanis 2nd Business Advisers 180 St Vincent Street Glasgow G2 5SG Dale:
Dennistoun New Parish Church Recei ts and Pa ments Account Year ended 31 December 2024 Unre$trl¢ted Fund5 Restrltt Funds Endowm¢nt Fund Tfjt*l 2024 Tot#1 2023 Recei Donations 58,279 4,(K)8 646 1,000 59,279 4,008 646 58,936 4,137 969 4.293 Activitl¢s for Generating Ftjnds IFundTaisin81 Bank & D¢pus11 Interest Investment incomc 5.654 37 5,691 68.587 1,037 69,624 68,335 Rental of premises Grdnts 14.134 14,134 5.040 319 Other Receipts 6,709 6,709 7,733 Reee ts from as$et and inveslment sales Proceeds from stles of irtveslrnents 2,268 Total Recel ts 90.467 83.695 ChaTltable activitics GovenJ)Thc¢ costs 91.586 3.000 91,686 3,000 81,602 2,832 Total Pa ments 94,586 loo 94.686 84,434 Excess of {Payment5 over Rectlpt$ll Recelpts over Payments for the year btfore traDs(er5 {5.156) 937 14,2191 {7391 Transfers 312 EIces$ of {P4yrnents over RecelptsllRecetpts over Payments for the year {4,8441 625 {4,2191 1739}
Dennistoun New Parish Chureh Statement of Balances At 31 December 2024 UnrÈrtritttd Regtricted Fv4nd$ Fund5 Endowment FttDds Total Total Note 2024 202J Bank & De osit B%lanees Bank & d¢pusit balantts brought forwxrd Mov¢ment in y¢ar 45,710 14.8441 52.468 625 2.528 AOO,706 14219) 101.445 {7391 Bank & depostt balance5 ca1¢d forward 40.866 53,093 2,528 96,487 100.706 Ittvestmellts At Market Value (Cost at 31.1? 2024- £89,475 (31.12.2023- £89.47SI) 82.559 5,795 88J54 87,713 Assets Gifl Aid Receivable 2,371 2J71 2.515 4,550 7,065 Hall rental receivable 2.371 ZJ71 Li&bilitics Accnied ExpendiluE¢ (Professional Fee51 3,150 3,150 2.974 3,15U 3,150 2.974 The Accounts were approved by the "rk Session on 17 -. aoas For and on b¢halt of the Kirk Session 10
DenDistouD New Parish Church Notes to the Aecounts l. Ttustee RÈmunerdtlon attd Related Part). TransaLilon% Payments were made for cleaiiing services to the followillg TtU51¢¢'. 2024 2,970 2,580 Mini3trr's Ir.?vcI cxprnsts paid in thc ytar tntsllcd £960 12023 £gfA)). Mansc cxpcnses of £2,786 12023 £5.3871 w¢r¢ paid during the YCÈT which included £2.04012023 - £1,992) towards Council Tax. D¢tails of Mini5teTS' sttpetjl are included In Note 7. 2. Movement$ In F0$ At l J•Jb 2024 Atjl De¢ 2024 Rc¢e5pl$ Payments Trlnsftrs Unrestricted Funds Gcncral Fund Kirk Stssion General Fund GcncTal Res¢tve Fund Offsct Account Furtd D McNeil Fund Fabric Fijnd Ssfek¢¢ping Fund 18.928 602 81.635 268 {82.3561 612 1&819 870 961 961 363 2,195 7,847 36 363 1195 1927 36 422 15,3421 oiedFIii Sunday Sehool - Keep Fil Group - riower Club - The Evergreens Sunday Luncl*s - N¢w Caf¢ o Chui'¢li Gyoii uiiaMS.' 2.239 2,955 7,739 285 533 (201 12,9791 13001 ZJ60 3023 7I5l jy 466 140 2441 12,5081 L,027 948 45.710 89.430 194.5861 40.866 Restrieted Funds KS Benevol¢iii Fund Martse Fund Burns L¢ga¢y Fund Educatiots Fu]Jd Dennistoun Outreach Fut 245 245 1,019 254 37 744 254 5,166 45.784 5,166 40h84 1,000 {iooi 52.468 1.037 11001 53,1>93
Dennistoun Nejv Parish Church N tes to the Account5 continucd Movement in FuDd5 (continued) AtlJa• 2024 At 31 Det Rereipts Paym¢nts Transfers 2024 Endowment Funds Muirhead TtlJs1 fund 2.528 2,528 2.528 2.528 Total Fund$ 100,706 90.467 94,6861 96,487 Ex lanation of Funds Unrestrl¢ted Funds Kiyk Sessiom Gener41 Fund This is a Fur¥J held for u5L as seen fit by thc Kirk Session, as and whLn required. Gencrnl Fiind & GeneMIResetve These funds i¢present the fr¢¢ FtSttV¢5 of th¢ Churth which the Trnstees are fre¢ to diT¢tl iti the fvrtherance of objectivcs of th¢ Church wiihoui furth¢r Testhclion. Offi¢eA¢¢tsuiitr Fuiftd Thi5 is a Dignated Fund frojn which masnly iiejns of staiionery and the Costs of any advertlsing arc mel. D Mckveil Fiind This represents money left to the Congregatiots to be used foi any puTse as required. Fabric This 1$ 2 locally matlliaittcd Ftjnd aiid is used for g¢n¢ral maint¢nantt puTposes of our Church and Halls. This Fund und¢]pins an artèn8em¢nt Wlth the Bank of Scotland forthe $afekeeping oltwo C0MUni0 Chalices. Desigirulgd Full$ relotinAT io Cliiireh Groiips & Org411i511tion& Income 2nd expenditure relaring io each of the ChuKh Gloups and Organisations are recorded through 2 Desi8naied Fund as shown. The Fund balances arc available to bc spcnt in furthering th¢ g¢tivitie$ of each of the particular group$ 2nd ot8anisaiions. 12
Dennistoun New Parish Church heA Unts Continued Restricted Funds KSBenevoleNt Ftiiid The Benevoleiil Fund eKi5t5 to provide a]stance in tin]¢s of h21dship. Represents the net amount relcased by th¢ General Trustees during 2ffl7 iipon thc sale of thc Manse at BToompaTk Driv¢. This Fund will be used for future costs tsss()ciated with the upkeep of the new Manse. Btsrttv Legacy This is a Fund specifically 10 be used (OT the workof the Sunday School. This 1$ 2 Fund to be u5¢d for ¢duratiotLal purpos¢$ either for 8n illdividval or for work to be caled oui by the Kirk Session by w8y of tsaining COUTses. De#rti&rouft Ouirertch Fund This funding was originally pled8cd lo be used for an Outrcacli WorkeT 10 assist with outreach proje¢ts within Ih¢ Parish. However. Covid-19 caused a delay I the start of this project. In 2022 wc adYertis¢d foT an OUlTeaLh worker bui io d3ie Ihete has been no response, duc to uncenainty ujjiil the Presbytery mission plan is fin3lis¢d. The situation regarditkg art Outreach Worker remains unchanged duc to ihc Presbycery plan. Amounts spent on this ac¢ouTht T¢l21¢ 10 advertisement and the installation of WiFi Jn the buildiDg durmg the year ended 2022. During 2024 a pl¢dge was received io help fond digital resour¢es as part of the Outreach Fund. Durjng Ihe year a microphone was piirchascd. Endowment Funds MiiirheaAT Trusi Fiixd Thi5 Fund is to be used for th¢ ben¢fLt of th¢ yowig and ¢ld¢Tly in the community. the capital element of which musi be preserved. 13
Dennistoun Neiy Parish Chureh F4 tes to thc Accounts continucd Urtre$irl¢itd Restrlctert Fund5 Fund& Tolal Totjl 2024 2023 3. Analy51$ of Donitlotths WFO Scheme Tax Recover¢d on Gift Aid Donation5 Oidinttry OITetings Iopen Platel other Offcrings. Donations cic 44.342 10,035 887 3.015 44J42 JO.035 46,343 O,Jg1 327 4.015 1,875 Total 58,279 59,279 58,936 4. Grthts Listed Places of WoT5hip Grant Scheme 319 Total 319 S. Analys1$ of Other Re¢elpts Souper Sunday Stewardship Sunday Benevolent Fund Lncome Den Café Income Sutkiay Teas Income Chiir¢h groups & organisaiion$- 8¢tIVity income 309 3119 n8 289 791 953 948 1,278 2,175 2.441 1441 2,223 2,223 2,247 Tot#l 6.709 7,733 6. Analysis of P8yrnents Charitable gctivilies Giving lo Growlministnes & MIsslOn allocation PT¢bbyiery dues Minister's travel expenses Repairs and mttinlerthnee Council tax Pulpit Supply Cleanittg costs Telephone & Internel H¢8t and lisht Insurance Organist Printing. siaiionery & posiage Licensing Oiher expense5 Chuich ¥roups & OTganisaiions- aciiviiy expenses Ben¢volent and Educalion Fund Spend 40.729 4,339 960 40.729 4339 960 40,31J5 1,773 960 11,031 1.992 581 6.22$ 1.129 10.109 5.881 3,360 S78 9.509 1,992 495 5.409 1.992 58 6.225 654 5,630 5,498 3,1%0 507 EO,109 5.881 3.360 578 235 235 779 loo 4.437 4437 3,693 Sllb-Totl 91.586 91,686 81.602 14
Dennistoun New Parish Church N t t th A 6. Analysi5 of P*yThents {continued) Unrostricted Funds Re5trietod Endowmcnt Tot Tot•l Fuud$ Fnd$ 2024 2023 Sub-Totsl broughr fon¥ard 91,586 100 91.680 81,602 Gov¢rD#nce costs Independent Examiner's f¢¢5 3,000 3,000 2,832 TotAI 94,586 IOD 94.686 84,434 7. Minlsters, Stlpend All Church of Scotland congreg2tiolls contribute to the National Siip¢lld Fund which b¢grs the costs of all Minisiers, stipends and employels coniribulions for na(ional ijtsurance. pension an¢J housing and loan furld. Ministets. slipends are paid in R¢LordanLe wilh the ¥tioiial s¢ip¢lld sulc, wliich is telaied 10 year5 of s¢rvi¢¢. For ¢h¢ yeat under review, the minitnum siipend was £31,642 and tlie aximum stipend lin the fifth and subsequent years) w¥s £38.8841. 8. Collection$ for Thlrd P#rtie5 2024 2023 LHM Mainly HaTvest ChristJ3n Aid W¢¢k Poppy Scotland- Remembron¢¢ SUvaY TurkcylSyTian Farthquake collection 539 562 140 597 153 323 1.574 D¢tThisloun New Parish Churcl) ¥¢l¢d as an agent 10 collect and remit fundE lo tlie above named third parties. Thls income is not treated as bcloiiging to Ihc cngregatIOn as the Tn]sle¢s cannot control or direct die funds As such the irtcorne and expendire Is not ryrted in the Reccipts and Payments Accounts. k5
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL ACCOUNT Credit Balaiiees h¢ld at 31 DK¢mbcr kt oost 19,662 19,662 Mark¢t Value of Balances at 31 December 28,786 27,425 REVENUE AccouTrrr Credil Balance at 31 Decnber 4,680 3,517