Lenzie Old Parish Church of Scotland TRUSTEES, REPORTS and FINANCIAL STATEMENTS 2024 41 Congregation No: 160872 Scottish Charity No: SC008935 Lenzie Okl Parish Church Trustees. Annual Report Year ended 31 December 2024 The trustees present the annual report and accountsfor Leniie Old Parish Church for the year ended 31 December 2024. The financial statements have beers prepared in accordaTrce with the accounting polices set out in the accounts and Comply with the General Assembly Regulations lor cOngregat￿nal Finance, the Charities ènd Tnjstee Investment ISr.otlandl Act 2005. the Charities Accounts Iscorlandl Regulatiors 20￿ las amendedland Accounting and Reporting by Charitips.. Statement ol Recownmended Practice lo charities preparirie accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 as amended for accounting periods commencing from I january 2019. R•f¢rentè and Administrative Inlormatlon Charity Namè: Leniiè Old Parish Church (Jl Scotland Charity ReBistratK)n Number.. SCOO8935 Congreg8tion Reference No.. 160872 Contact Address Lenzie Old Parish Church Garn8aber Avenye Lenzie Glas8ow G66 4LI. Independent Examiner Bankers Royal Bank of Scotland Lenzie Brdnch 116. Cowgate Kirkintilloch Glasgow G66 IJX Lenzie Old Parlsh Church Trustees, Annual Report YÈar ended 31 December 2024 Strutture. G￿eManCe and M¥m4ement Governlng Document The Chuich is adminisiered In accordance ¥Ath theterm50f the Mdel Deed olconstilution. It) December 2023 the Klrk Sesslon In è8reementwth the con8re8ation agfeed to change the constitution of Len2￿ Old Parish Church to that of 3 Unitary constitution as per ihe Church of Scotlands ed￿t. Thevotesfor those of the conyegatlon were:. In favour 108, ABalnst l. The Sesslon aerkcompleted the forrns and 5erbt t￿se to Glas8ow Presbytery for approval. Aecrultment and Appolntmèntof Trustees Membersof the Kirk Session and the Con8re8at6onal Board arethetharitytrustees. The members ofthe Klrk Se551on are the ek1eisof the church. chosen from ihe members ol the con8re8atlon who are can51deredtohave the approprlate 8ilts and skllls. with the minister as moderator. The miThisteris ekcted bythecon8re¥atlon and Indutied by Presbytery. In att￿danceW1¢h the Model Dèed ofCoDstlivtkn (see abovel, all meM￿r5 ofthe Klrk SessSon are, ex oflklo. members ol the con8ie8alior￿l Boaid. Other rnembefsol the Congredatlonal Board are app(xnted Irom within Ihe conwtÉation and members of the congregarion are Invited to fftomlnate Indlvlduals who are belleved to have the skllls and commiiment to conlrlbute to the management affalrs of ihe Church. to become membersof the Board. Board Members are then appointed at the Suted Annual Meetin8 afid seNe for a peri¢)d of three yearsafter ￿kh theymust seek re-elerti￿ at the next St•tedAnNal Meetyr*. orlan1￿tIOn8IStV￿ct￿re The Con8regallonal Boardlschalred lry the mknlster- Interfm Mrdwaiorand mel 6tlmes lh* past year. Certaln re5ponsibillties are delelated to the Fknafite Commlttee and Ihe Fabrltcommitiee as appropriate. The Klrk Se$51on. whlch ts respMsthle sp6rftu31 alfalis wlthin Ihe churth. mei 9 tlme5 in the yearwhlch Included Communlons. Oblertl¥•s and Attlvltles The Church olscotland Ss Tdnlrarian in dottrlne. Reformed In tradition Ind Pfesbyterlan In pojlty. It exlsts io elorlfy God and to work for the advancement olChr15t's KI￿¢1)M ihrouehout the w¢JrW. As a natlonal Church. It acknowled8e5o distinctive£all and dutyto brin8 thÈordlnarKesof reli8ion tothe people In e￿ry par15h of Scodand throu8h a terrltorlal mlnlstry.11 ctropefates wlth olher Chuf£heslThvarlov5ecumenlcèl bodle51n kotland Ind beyond. Wor5hlp is held at 11.CQa.m. on Sunday momlng5 and Iherearehc4nt 5ervlce5w+th Lenile Unlcfft Parish Churchon Remembrance Sunday, dudnd the Easier weekand ove¥ Ihe Summer hollday period. Communlon Is celebrated on the la51 Sundays of Janvary, April and O¢tobef and w Easter ￿Tr￿a¥.,contr(t'. thethufch maga￿Tre,{0ntin￿e5 10 be produced regularlyand the thurth has a con8regatlonol websiie Iwww.lenzies)Idpari5h.co.ukl. Chur¢h Dooropen Normally, the church dLW Is opEn throu8knJt thejrarone mLYnltV4a *Yekfor prayeror merelya tlme of qvlÈt In Ihe sanctuary. Under norrnal clrcumsiarKes the Church 15 openon aThvrsdaymornirw, from 10.OOa.m. until 11.30.a.m. 8anner5 are placed out￿de to everyo￿ knowthat thethurrh Isopen.Vdunteerstake11 In tWTIS to In attenda¢)ce-2 per week. Lenile Old Parish Churth Year Ending 31st December 2024 Achlevements and Performance Session Clerk's Report-2024 We had a good response from those of our congregation who were able to attend church on a regular basis. We still offer online services on a ￿8￿lar basis for those who cannot attpnd thp. r.hurch. 15 Still our Interim Mo(lerator, In May 2024 ias welcomed by our congregation as our Assistant Minister. We were also delighted to host Julie's Ordinatlon whlch wa5 a flrst ever in the 150 year5 of our church. We have Communion three times a year and share Easter Services with other churchs in the community plus our Watthnight service was shared with Lenzie Union. We had a 81ue Light service for those dealing with bereavement and 3 Christin8le service for our younE families. We celebrated our 150th year by having a two day celebration Includin8 an or8an recital and an exhibition of the rnany objects and papers from the past. We had teas and coffee aterwards to discuss what was shown on dlsplay. The number of Se￿ing Elders is 33 one of which returnefl to beln8 a servlng elder after havlng tu 5taiid down for personal family reasons. Sadly over the past year we have105t three elders due to death. All Elders kept in touch with the congregation with regular visits. We have two Presbytery Elders who are on a number of commitees and Lenzie Old hosted a Presbytery meeting which was a great success. One of our Elders puts all services that arp re.corded on Our Website, Facebook. Twiter and YouTube . Another of our Elders has bcen putting a monthly prayer mid week on these sites. We do a lot of fundraising for Lodging House Mission and Christian Aid by retrial colloctions. coffoe mornings and community collections. We have had a number of lolnt services throughout the year With Lenzie Union and also four Clustor services visiting each of the four churches over the year. The Cluster a150 arran8ed a study group which was attended by about 30 rnember5 of the four churches. Our usual Church 8roups Come and 51ng dementla friendly singing group, Thursday Club for older people, Sewing and Craft Group. Prayer Group. Conversation5 Bible study and Time Out are all growin8 in success. The minister Is chaplain to Millersneuk Primary School and the church sanctuary is used by the school for their end of terrn assemblies throughout the year. We also host the community Christmas light switch on. Our halls are now back to belng used to nearly full apacity. We have many Birthday Parties at the weekends when our regular users are not usin8 the halls. We have also been havlng loint sesslon meetings with Lenzie Union with regard to the Presbytery plan to loin the two Churches and these are ongoing and movlng forward alihough slowly. Lenile Old Parlsh Church Year Ènded 31st December, 1024 Eco Group The Eco Group are stlll collectlng medicatlonfoi15 for rerydlng. At least one l•r8e bln baB Is fllled ÈvÈrywéek and sentto a collection point. Country Dan¢¢fjroup Last Year was a difficult year lor us, our numbers have been challen8in8 and although we are few in number we are enthuslastlc. None of u5 are expert, we enjoy a lun nlBht with Bentle exerclse and the obligatory cup of lea. Our Mem￿r$COme Irom the extens¢Ye community and are ora wde age range. We are I￿king for new membersto lolrs us, so if you knowol anyone in the area. of any gender. whowould Ilke iojoln us they would be most welcome. Our sesslon started a8aln on the 7th ￿plember and we woubd love towelcorne some new lace5. ThursdayAltemoon Club Our Club has been described as a wndwful mln15trywhlch makesyjch a dlfferen¢eto peoples, Ilvesl We meet every fortnl8ht liom Septemberto June kn the Church Hall. ladles and gents Come along and enjoy tealcollee and homebakln8 followed by a Bame ol rumlkub. xrabble or domlnoes ￿ a chat amon8st frleTrds. We have an avera8e 0128 people attendkn8 the aub Indudln8 Churth members and non members ènd people relerred to U5 Irom the Soc131 Work Department. We provlde transport and in 2024 we 8ave £70010 ihe Church. Th¢ Cholr The Cho5r has been able to contlnue wlth Normal 3rrangementsforwactke and attendance at Sunday worshlp. We are fortunate to be able to malntaln a four part choir albeit with reduced resources. Our or8anlst Jane Stlrlln8 ¢ontlnues io selert a ¥Ade rawe of rnuslcfor Week￿ anthems drawlng on sources boih traditlonal and contemporarv. An appeal Irom the pulplt for newvolces was answered ID September bytwo ¢hurch members allowin8 ihe soprano and alto section5 toBain an extra membereach. Desplte thls we are still despefatety short of tenors. Wlthin the present cluster8roupin8 we are the onty ¢hur¢h where a cholr k malntalned and WÈ hope to benefli In the luiure from joiTrl setykest*there cholr members from our frlends at Lèniie Unlon. St Davld's Memorial Park and St Mary'scanloln us. Cholr Convener Lenzie Okl Partsh Churth Year ended 3J5t De¢ember, 2024 Christian Ald Thanks to all who have continued touse and ffi115mèll boxos and othercontainers lorchrlstlan Ald d￿rIng 2024. 1 re4ise fewer folk have loose charBè as IhLy use debit tards or phong£ fnr finantlAI transactions. but the need forald ne4er aw3y. Thore is now a suppty of boxe5 on the tsb￿ In the ve%tibule. Oijr totpl banking for Lenzie Old alone durng 2024 was £2733.98 from all sour￿$ and events. On Saturday 23rd March. Lenzie Old will be the ￿r￿ue lor a-Drop In" momlng lor Christian Ald reps from East Ounbartonshire, North Lanaikshire and North East Glasgow. As well as a get together, we will be @'ven an update on c¥rrent projects and Christkin Aid Week 2025. No one should have to Ilve without the hope of a better1Sfe It'5 easy to feel powerle55 when we hear of the o¥e1whelmi￿ challenges taused by 810tsl conti[¢ climate emergenoes, Injuslice a￿1 exploitation. At Chilstian Aid we believe Ihat no oneshould havÈtolose thelr chlldren to rnalnutrlllon or dlsease when the means to swe them arewllhln our rea(h. No orbe Should Iidve Iv Iivv without tht hoFe of a t*tter Ille. when ihere are slrnple pr4ctkal woys for pevple like from Af8h•ni3tan, lo Ilft themselves out tsf poverty. as a proud shepherd beforewar and Ill,. Icurity meant he and hls famlly had io move to Htrat. loft paralysod from a mln• explosion Hd Ilttle cholcè bul to bpe to fppd hls liml*. "OthÈr thon this old. there Is At) helpfor myl iiYTr..Iy trVrtht)ut It there would be nolood tonioht. The biggÉstproblem myfornrlvftscps Is wverty und hollof the Ajghon populotlon shorg Il11s us." TIK> many peoDlethrouÈhout the world are IlvinR In extrane poverty- people likewwo Is no dillerenl to us. except fgr the Cirturnstan￿ ol hls Country and ihe Imposslble Ddds I'£, 13ce5 Ewery day ol Ille. With every new wolert and every day that pisses. we see t1￿ ImpoS￿bIe become p(sslble. Faml by famlly, community by tommunity, people are transformin8 thelr own Ilves. And we can help- Inspired by our Christian faith and a belief that thange Is ludled by the *nazing prowess we see every dav. i)11 on be*allof Lhilsikn Alé for all your suppcrft. Bdle¥e In the oordinotor, Klthlntllloch and LenzleAcUon Gmup 551b*. Scolush Blble Soclety Lenzle Old Is port of tho Lenzle Action of the Scoltlsh Blble Soclety, compr1$1n8 2 thurches of Scotland and one Scott15h Epi5c¢)pal cl￿rth. We hold all e￿nts lolntly. loralinns mnwlne bptwpen the member churches. ￿Ing lo Innes$ 2024 wa% a fjulpt ypar for us. WÈ dld. however send £405 to the Soc*ty and have already sent £1040 thls current year. Indlvldual church members also support the society prr¥alely. Transform, the maRazlne ol ihe Stoitlsh Bible Society Is (IstrSbuted to membets twice yearty artd members kept Inloimed ihrough Contacl our church magazine. of current projects both here Group Qooidinator Prayer co￿rdInatOr'S Report Our-prayer BOX" and cards temaln accesslb* In the weslibule. in addltlon to fredy avallai4e Prayer resouice5. Prayer5 ofE 5hiied in complete conlKlence wrn. Basls ol Indtpendeni ¢x8mlner's st4l¢m¢nt My exainiiiutson 1% tartied oui inA¢¢ordsnce wilh Kegu]Alion I l of t￿¢ 21KIO Accounis (Sc(MIa￿lI Regulaiiulls la¥ amtndcd} exsmin81ion inLlud¥sH ievicw ufili¢ 4iiout*iii$ t￿)rdS k¢pt by th¢ chrily 4 coillpoTiS0Th of lh¢ acc￿11113 prc5cni¢d wilh iliose rc¢ord3. 110180 ithdu&s ¢on5id¢rntionofany unus￿1 ii¢ins or diwln8iire4 It) tho 8¢ct)Iinl%, and wk¥explAnAlinn.4 fmm the InLflec% con¢¢mit)8an> swh matters. T￿ prwdures uAdcrtakersdo noi providc ull ¢lK cvidtncc iknal would be tequired in An audii,and consequ¢nily I do nol cxprtss an audil oiNnioth on Ib¢ view Biven by the acc￿￿￿. Indepcndcni exgniliier'$JtWic￿t￿I In die coiiiY¢of iiiy ¢x4minoiion, no iitsitsr hAsMn* 10 my *i*niion whirli me r￿A%￿ng￿l¢ caii%e tts believc ihat in any Ma￿ri11 Ttsrrtc¢ the reqllirtmcn¢s.'to k¢w atcountingMrds in accordartee will Scction 44{11 l&) ofihc 2(K)5 A¢1 and RcgwIai￿n4 of 2006 A¢¢owiis Re8uLg1ion% las Imtn(kdl anilto prcpsye Acc￿￿¢S which sccord wilh the attouniin8 Tecords and ¢omply with Ke8ulalion ¥ ollhe 2006 AcoKuil% Rewlation5 las drmhledl I￿ve bccTr iy¢t, Iw io wliityh, ill nly C>PiIIIiXI, ¥lkiiLilXi Jhuuld b¢ in ordcr to¢n•bJt a rnuthd¢rt4ndin8of th¢ a¢¢oynls to be o* li Iii Lenzie Old Parish Church Year Ending 31st December, 2024 IlalHnee Sheet 2024 2023 Note Fixed A48els -5.￿gIble Fixed assets Inveslinents 375.OLKI 7,3( io 7.995 7.fP)5 382.306 Curi'eiit AJsctJ DcbtoiE Bank and c8sh summary 14279 675 J09 689.781 l6,230 117.410 133.640 Credltor rallirB within 01￿ yEar 12 (701) (lJ991 619.087 112,241 Ntl Current A$5tts Net Ass¢15 697,082 514.547 Uiirtstrletlxl Vunds 13 CJtlLiittI fuiK15 4S.7J8 53,519 458,678 esi8naied fund5 694.553 1,529 I,oTr) 312.197 1.350 I,(NJO Re$trleted F.t1(Inwi￿ell¢ Trunil¥ 13 'I'otal Tr-und5 697,082 514,547 The accounts werE uppnved by the Kirk Session and Con8rcgRtional Board on Foi. ￿ld oli brhaiftTrf ilic Kirk qe4f.'pn -..?d 14rYrd 12 Lenzie Old Parish Church Year ended 31st December 2024 Accounting Policies The PTiricipal accounting policles. which have been •pplled con%stenttyln the current prereedlt)8 year In dealing with items which are consldÈred materlal to the actounts. are setout below. Basis of preparation The finènci31 statements havo been pre￿red In ¥cordance ￿th Accountlrvdand Aeportin8 ￿￿*￿ties.. statementsof Recornmended Practke aP￿1{a￿e iochaiities preparlng their accounts In accordancewlth the Flnan£ial Reporiing Slanda¥ds applltèble in the UK arbd Republlc of Ireland IFIiS10213Trd the Flnaficlal ReportlTrK Standard applicable In the UK and Republk of Ireland IFRS1021. the Charities and Trust Invesiment (Scotland Art 2005 and tho Charlties Accounts Stotjand Re8ulation5 2￿6 las amerKledl Fund Accounting Funds are classlfied as either restkted lunds or uThrestrirted funds. defined as follows. Restricted fundsare funds 5uble£t io specific requiiements as to their use whlch may be dedared ty the donoror ihelr authority Qr created through legal processes, but Silll vArhln the widerobleds of the charily. Endowment funds are lunds whlch have been given ofi condiiion that the orl8lNal caplial surn is not reduced. but the Income there from Is used lor the pu¥pw dÈflned In accordonce wlth the oblectsolthe charlty. Unrestltied funds are expendable at the di5cretlon of the trustees In furtherance of the obhe£ts of ihe charity. If parts of the urirestrlcted funds are earmarked at the dI￿retIon of the trustees lor a pariicular purpose. they are designaied a5 a separate fund. Thls de51gnatlon an èdminlstr4ll¥e purpose ontyand does noi le8alty re5trlcl the trustees, di5crellon te èpply the fund. Incoming Resources Income is reiognised when the charlty h35 entl¢lem¢ni io the lunds, any performance coThdilk)n%aiiached to the Itemlsl of Incorne have been met, It Is probablethat the IrKomewiM bo reCe￿d aThd the •mount (an measured reliabty. Donated services and Facilities Donated professlonal ser¥lces and donated facllllies ale reco8nlsed as i￿Orne when the charity has control over the Item, any condltlon assoclared wlth the donated liem havebeen met, the receipt oleconomic benefit fvom Ihe use by the charlly con be measured reliobty. In atcordance wlth thÈ Charltles SORP IFR5102I the general volunteer Ilme of con8re8atlon members Is not recoBnlsed. On recelpi, donared professional se￿Ice5 and donated ladlllle5are recoybhed on the basls of ihevalue of the alli to the charilywhlch Is the amouni the charitywould have have been wll¥n8to pay io obtaln servlces or faclllties of eqvSvllent economicbÈneflt on theopen market: a corre5Fx)ndin8amount15 then rKo8nlsed as expenditure In the period of recelpt. Interest Receivable Inttrest on funds held on deposlt Ss Induded whÈn rece￿ble and thEamount can be Me￿I¢d rellably bythe charity. thls norrnal￿ upon notification of the Interest pald or ptya￿e bythe b3fik Flxed Assets The charily has the ri8ht to occupyand use for ils charIta￿e objects certaln tanglWÈ fixed assets, Indudln8 the Church and holls. vested in the Church of 5cottsnd GenÈralTrustees. No consideratlon is payable forthe use ol these as5Èts. Expenditure ir*urred on Ihe repair and m3inteTrance of ihese assets is chorged as resources expended in the Statement of Financial Actlvltles in the perK)d Snwhich the Ilabllity arlses. 13 Lenzie Old Parlsh Church Year ended 31st December 2024 The Manse wa5 vested localfy at the Trustees valuation and was sold, therefore all other tangible assets ostinÈ in excess of £2,000 haviJ)g a value to the charity greaterthan one year, other than those aquired for specific purposes. are capitalised. Depreciation is provided on a straight-line basis to write off the cost or initial value, less residual value, of tangible fixed assels over their estimated useful live5'. Audio Visual and sound equipment 5 to 10 years FSxtu¥es, littill85 and olfiee equipment 5 to 10 years Investments Fixed asset investments a￿ stated at market value at the balance sheÈt date. Unrealised gains and losse5 represent the difference between the market value at the beginning and end of the financial year or, Sf purchased in the year. the difference between cost and market value at the end of ihe year. Realised gains and losse5 iepresent the differen￿ between the proceeds on disposal and the market value at the start of the year or c05t if purchased in the year. Taxatlon Lenzie Old Parish Church Is reco8nised as a charlty for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable aclivities. The charity 15 not re8lStered for VAT and resoLbrces expended therelore include irrecoverable input VAT. 14 13 CJC) 'H 1114" N'M li i 'H"1lY"H'rH Ji Iin q5è124' Iii Iii %aAx-**-ai%ièi- Ii. y3isi' !} Illll slJ2ililJ J I xa 2024 Account TrHn5aetion Statcment: 160872- LENZIE OLD oiffjin024 to 2yI in024 CHURCH OF sc0'f￿ND- GF.NERAL TRUSTEES L*tt*OJd 1608n- 50 Credit c￿￿1. Fabric F￿￿- RCY OPENING BALANCE.. 12,322.83 DEle TTan5adio Ae¢ounl (r￿lIt 15102n024 INTIREST ￿. 31112r£023 15102n024 INTIREST Q￿ 31112n023 1510512024 INTI..Kl.".%r IYF. JimJr2024 28105n024 HSBC CORNE.-RsfoNE MAsf RENT 31105n024 Q4 lllloc•ii￿ orSupp￿ ¢(&s 2023 31105ll024 QI llll(KaiN)n ofsWXXt cosis 2024 30106n024 Q2 allocaiiDn orJw>JX￿ coth 2024 IJIOP42024 INTERE5T(VE W202A 30109n024 a3•kotkM)dWThYt¢￿1910I4 £147.(K> .01 Intcrr51 Admini￿Nion Casts. Consol fabri¢ Admini%trnli￿ Cosls. c￿￿1 Fabrii 9.27 9.55 837.31 251.54 A¢kn1TrL¥r•t￿ c￿-C￿￿1 Fllbrm 16.8 TrANSAcfioNS: 872.94 13.287.09 CLOSING BALANCE: 24,736,98 8St T8nwary Fur Triro•¢1if A¢eo*nl OPENING &4LANCE". CLOSING &ALANCE.. P•y 22 Growth Fund Cots Growth Fund 1253 uni15 2012 £3.53 £4,423.09 2013 £4.IJ £5.174.89 2014 £4.29 £5.375.37 2015 £4.34 £5.438.02 2016 £4.75 £5.951.75 2017 £5.10 £6,390.03 2018 £4.92 £6.164.76 2019 £5.58 £6,991.74 2020 £5.J7 £6,728.61 2021 £6.04 £7.568.12 2022 £ 5.65 £7.079.45 2023 £5.83 £7.304.29 2024 £6.38 £7.994.14 2012 £187.25 Gain 2013 £751.RO Ciain 2014 £200.48 Gain 2015 £62.65 Gain 2016 £513.73 Gain 2017 £438.55 Gain 2018 £225.27 iA)SS 2019 £826.98 Gain 2020 £263.13 iA)SS 2021 £839.51 Gain 2022 £488.62 i￿3 2023 £224.84 Gain 2024 £689.85 Gain