## The Church of Scotland 

# Port Glasgow NEW PARISH CHURCH (Church of Scotland) 

Annual Report Accrued Accounts for year ended. 31[st] December 2024 

Meeting of Trustees 30[th] November 2025 

Annual Business Meeting 25[th] May 2025 

1 



## **Port Glasgow: New Parish Church (Church of Scotland) Reference and Administrative Information** 

**Charity Registration Number** : SC 009018 

: **Charity Name** Port Glasgow: New Parish Church (Church of Scotland) **Contact Address** : 17 Marloch Avenue Port Glasgow PA14 5LH 

## **Trustees** 


## **Principal Office-bearers** 

## **Minister** 

**Session Clerks** : **Church Treasurers** : 


: **Independent Examiner** 


**Bankers** : 

Royal Bank of Scotland 122 Cathcart Street GREENOCK PA15 1BA 

2 



## **Trustees’ Annual Report** 

## **To 31 December 2024** 

## **Structure, Governance and Management** 

The congregation is a registered charity, number SC009018 and is administered in accordance with the terms of the Deed of Constitution (Unitary Form) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland. 

## **Recruitment and Appointment of Trustees** 

Members of the Kirk Session are the charity trustees. The Kirk Session members are Elders of the Church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The Minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The Kirk Session which meets five times a year is responsible for spiritual affairs within the church and certain other responsibilities are delegated to various committees as appropriate. 

## **Organisational Structure** 

The Kirk Session is based on the Unitary Constitution and is chaired by the Minister and meets five times a year. Certain responsibilities are delegated to various committees as appropriate, and reports are submitted at each Kirk Session meeting. Additional meetings may be called to discuss urgent matters arising between scheduled meetings. 

## **Objectives** 

The Church of Scotland is Trinitarian in doctrine, reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. 

## **Summary of the year and the future** 

2024 was yet another very busy year for Port Glasgow New Parish Church. 

Sunday Services continue to be well attended with a good number of children coming along to Sunday Club. In 2024, I had a meeting with our Sunday Club leaders to discuss a Bible Class. We have many children now in the Primary 6 and up category and so it seems right to have a Bible Class that meets the need of their age group. I am arranging another meeting with our Sunday Club soon to ensure that we have a weekly Bible Class available. 

3 



In 2024, I also attended the New Parish Playgroup and ASN Group in Easter and at Christmas to deliver a short service with all families taking away books such as My first Easter or My first Christmas. One mum feedback that she went home and read the Christmas book to her young child. 

We also met with Newark Primary 5 and Primary 6 for the Easter Code and Bubblegum N Fluff, a fun and interactive event teaching the children about Easter and Christmas. 

Summer Holiday Club was also well attended with many children from our community joining us. Again, another wonderful opportunity to share our faith. 

Our Summer Bible Study was also well attended as we explored resources from the Bible Society. 

I have also been leading the BB Bible Study across 2024. Rather than just listening to me read a bible, I have ensured that there is always an activity, something that the boys can get involved in, discuss, ask questions and this always relates to the nights Scripture. The feedback has been excellent and from a group of boys who hardly spoke when I first met them, we can be chatting for hours with lots of questions about the bible. 

We also had our Lent and Summer Bible Study with Port Glasgow Churches Together, although year on year these don’t seem to be well attended with numbers from our own Church very low. 

School and Shipyard Chaplaincy continued across 2024 with first Friday of the month Assemblies at Newark Primary plus so much more. Newark have been excellent in embracing Chaplaincy. Port High Assemblies continued and Craigmarloch has been hard and will need review. 2024 also saw the launch of the Glen Rosa at Fergusons and I was delighted to be part of the special day. 

Across 2024 we also had a number of Weddings, Baptism’s, Baby Blessings and more New Members. 

We saw the launch of our new Mission and Outreach Committee. I noticed a committee who is enthusiastic about its purpose and there are always so many ideas’ bubbling away, like Muddy Church which launches this March. This was the result of a community survey where we heard from our community with a big percentage saying that Sunday at 11 am simply doesn’t work for them. 

4 



We saw many events across the year from the Family Fun Day, Picnic in the Park, Senior Socials, youth and adult organisation events, New Parish Café and so much more. I am very grateful to everyone who volunteers their time for all that goes on here at New Parish Church, we couldn’t do it all without you. 

We also saw improvements to our building with the launch of the Sheena Morgan Hall, a new Kitchen and new flooring for the hall entrance area. 

I can see 2025 being another busy year for us which is great. We are a Church open 7 days a week with so much going on. I am delighted that we have applications coming in for our Admin Assistant job and Misson and Outreach worker to support us as we move forward. 

The Church of Scotland continues to battle through some very tough times. We are seeing a decline in buildings, Minister numbers, staff numbers within our central office and numbers attending our Churches. 

It would be so easy to lose hope, to give up, there is nothing we can do, why bother, the Church of Scotland will eventually disappear…..OR we can continue to keep pushing on, keep doing a lot of what we have seen at our Church, a Church that is bucking the trend, a Church that is talked about in a positive light by others. Only recently the previous Moderator the told a room full of potential new Ministry candidates to follow our Church social media pages and be inspired and full of hope for the future. 

, Minister and Convenor of the Faith Action Programme Leadership Team calls on us to become "not glass half empty people, or glass half full people, but a glass overflowing people. Overflowing with hope in Christ and the future He has for us". 

What is your hope for the Church here in Port Glasgow and for the National Church as we continue our journey through 2025 and beyond? 

## **Manse** 

During the year the Kirk Session agreed to sell the Manse at Barr’s Brae Lane and purchase a new Manse. A detached house became available at Whitelees Road Greenock which was subsequently approved by Presbytery. 

With the help of the Law Department in Edinburgh we purchased this property on the 27[th] of March and after redecoration and installation of alarm system our Minister moved in on the 17th of May. 

5 



The Manse at Barr’s Brae Lane was subsequently sold on the 17[th] of May 

## **Risk Management** 

## **Fire, Health and Safety** 

The Committee continues its work by conducting methodical and comprehensive risk assessments of our Church and Hall, and on all activities. 

Portable Appliance Testing (P.A.T.) was carried out by Bill Stevenson in April 2024, on all items of electrical equipment either used in the church premises and Manse, and all items currently in use passed the test. 

During the year there were three accidents recorded, these were all investigated and action taken, where necessary, by the Committee 

## **Ministry to Children and Young People** 

At November 2024, we had a total of 243 young people in our Youth Organisation’s which comprise of the Sunday Club, Girls’ Brigade (2 Companies) Guides, Boys’ Brigade and Scouts. The numbers have slightly decreased this year, 12 less. These 243 youngsters are assisted by a dedicated band of 63 leaders which is a great achievement. 

## **Legacies** 

During the year we received 3 legacies, totalling £156958. These legacies paid for the full redecoration of the Church and vestibule including new carpeting upstairs and downstairs. We purchased new blue chairs in the Church and these were placed beside the Organ and are used by the choir. The hall kitchen was completely refurbished and is used every week for our Chatty café and our organisations. We have received our Hygiene certificate from Inverclyde Council. The vestibule flooring in the hall was also renewed. 

It is hoped that these legacies will help make further improvements in 2025 

## **Financial Review** 

Where the gross annual income exceeds £250,000, the congregation must prepare accrued accounts even if this is due to a particular non-recurring circumstance.   The receipt of the legacies outlined and funds received from the General Trustees has 

6 



meant the gross income is above that level.   Accrued accounts have been prepared for 2024.  It has also been necessary to restate the 2023 figures on this basis. 

- Total gross income for the year to 31 December 2024 was £513,718 which represents an increase of £332,728 on the 2023 figure of £169,545. 

- Gift Aid tax reclaim amounted to £12,129; £534 to the Manse/20p Fund, and the balance of £11595 to the benefit of the general Church funds. 

- The number giving by standing order was 90, and by Gift Aid WFO envelopes 35 and by other WFO envelopes 35. 

- We paid in full our Ministries & Mission contribution of £50881. Our contribution for 2025 is £56,664 which is the equivalent of £1090 every week. 

   - Total expenditure in 2024 was £304,398 which represents an increase in costs of £127,736 on 2023 (£176,663 ) . 

- Manse expenses amounted to £13,774 and Council Tax £1,427 

- The Church was completely refurbished, including carpeting upstairs and downstairs at a cost of £49,174, We recovered £5,858 of VAT from the Listed Places of Worship Scheme 

- The Kitchen was fully refurbished at a cost of £13,145 

## **Reserves Policy** 

The charity trustees have considered the reserves required and have taken into account their current and future liabilities. It is the Trustees’ policy to hold reserves of approximately 2 month’s expenditure. At the year end the Church held unrestricted funds of £259,308 which represents more than 2 month’s expenditure. The Church also has restricted funds totalling £18,111 which have been provided for the purposes specified in Note 14 of the financial statements. 

## **Statement of Trustees' Responsibilities in Relation to the Financial Statements** 

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing the financial statements, the trustees are required to: 

7 



select suitable accounting policies and then apply them consistently.
observe the method and principles in +he applicable Charitie5 SORP..
ake jud9ernents and estimates Ihat are reasonable and pwdent..
stale whether applicable accounting standards and statetnents of reoummended
practice have been followed. SUbJ￿t to any departures disclosed and explained
in the financial statements,.
prepare the financial Statements on the going concern basis unless it 15
inappropriate to presume that the chariy will continue in operational existence.
The trustees are responsible for keep ng adequate accounting records that are
sufficient to show and explain the charity's transactions and disclose ￿.]Lh reasonable
accuracy at any time the financial position of ;he charity a?d to enable them to ensure
that the financial 5tatefllent5 Cotnply with the Charities and Trustee Investment
IScotland} Act 2005 and the Charities Accounts IScot13ndl Regulations 2006 las
amended). They are also responsible for safeguarding the assets ol the charity and
hence for taking reasonable Steps for the prevention and detection ol fraud and other
irregularities. The trustees are respor6ible for the maintenance and integrity of the
charity and financial InfoTmation on the congregation's website. Legislation In the
United Kingdom governin9 the preparation and dissemination of financial statements
may differ from legislation in other jLfi5diction
Approved by the Trustees and signed on their behalf,

IndeFendent EX•nI￿￿ R￿￿rttOthe Tntstees rfPcrt Nvw Parish CFwrth
Year eTrJed 21 t)e(￿tser 2￿24
I report on t￿ account8 ofthe ehartyfty y8ar 31 D&remtM 2024 which art s•t
out on pag8s 13 to 19.
the terms of the ¢haritEs ano Tru*8e Invastrnent ISc4JatKIIAd 2005 arKI Charrt*$
Atrr*)unts Iscouondl 2W6 la5 wnendedl
The c*aritytrukn 9￿Jit requY•mw* of Regu￿￿0￿ 10(1} (a) to Icl ofth
AcC￿jnts Regulations tkn5 nol apply It i8 my reSp)nsi￿￿ty tr) examir* th2 aGcounts as
required UTKlor Section 44111 (¢1 of the ar%J to state p*tscuL4r mattgr5 have ¢
to my attentwt
88sK* ofiTh1eper#J•nt ex2miWs 8tst8mÉ
My exwninalw Is carwl in Regtslati￿ 11 oftt* Charthes A¢coLKts
(Scollandl Regulatiorts las amenthd). An exarninaton Indudes a re¥• oftr
COLJnting recc*ds kapt by the and a ¢xmpari8on ofthe aC￿rrtS presented
those recrKds 11 also IrKI￿e5 coThsickrthion of any unusual Iiems or disck)su¥es In the
a¢¢ounls. and seeks expian*ions frixn the trustee5 concerruyg any such matters. The
procedures undertaken do not P[C￿e all Ihe e¥hYence thal rewThl ￿ an audrt.
and conwuenuy I do r¥)t exwe88 an audrt O￿TrI￿ the gwen trythe acco￿￿
Inthpetmlart ex¥ninerfs
In th& ethr58 ofmy exwninatioft. M malter h8S cx)n* to my
l. wf*ch gNes me rea￿rnab￿ cwse io belE¥e Ihat In any nuterial re5W tt* r8quirwn8ntts."
. lo keep rerud5 in $￿tion 4q11 lal ofthè 2005 ALI aTrJ
Regulati￿ 4 ofthe 2rTh Accounts Rwations amew. and
. to wepare accourTrts which atu)rd the accWrti￿ ￿cordS 8￿j *ilh Rewlaiion
8 of Ihe 2(Kb Accounls Regulalw)ns las arneThknll mtst. or
I to Ythith in my CpirWc￿ attentA)nsI￿￿ ba ofde':o en3ble a
uncgrsianeir

Port GI￿Ow.. New Paii5h ChuTch Iclwich of Srotlandl
ststement of fina￿￿ Artivii
Year ended 31 Oetember 2024
lkniestrxted RestW￿ed
FuThJ5
nd5 Totsl
2024
1024
2024
Unre5trxted RestrKted
Funds
FU￿1$
2023
2023
Totol
2023
Note
orne from:
tlonations ènd Legocies
Charitable ktivities
OtheT Trading ALtivitie5
Interest Received
other
237.345
18.960
12.118
1,390
232.077
4.469 241.814
7.358 26.318
12.118
1,390
232.077
105.262
16.906
13.666
105.262
28.351
13.666
11.445
32906
32.906
Total Income
501.891
11.827 513.718
169.545
11.445
180.990
Expendrtuwe on:
Raising Fund5
ChJritJble acti¥itie5
other
371
371
299,639
4.759 304.398
155,125
21,169
176.292
Total Expendrture
299.639
4 759 304,398
155,496
21,169
176.663
Net I￿Orne{el¢pen￿tuTej before
sses on investments
202,252
7.QW 209,319
14,049
19,7241
4,327
Tran5fer5 between fvnds
14
6,246
16,2461
101
18.0981
8,098
Net Ir￿ming10UtgolTrE resources belore
other re￿¢ThIsed Rainsand losses
2C*.498
821 209.319
5.951
11.6261
4.327
Net rnovement in fund5
208.498
821 209.319
5951
11.6261
4.327
Total lund5 brought lonvard
50.810
I?.2￿ 68.1(￿)
44.859
18.916
63.775
Tota fund5 QTried fotwaid
259.308
18.111 277.419
50.810
17.290
68.102
10

Port Glasgo¥.. Nev P￿lSh Clmxch (CIMwch ol Scoo1￿bd)
AccouTrliTrg Policy Noles
Year ended 31 tlecembei 2024
Accouniing Policies
wincpdacc￿￿￿gptheS,WF￿h h￿￿￿en4￿dcOnst￿￿in thecwre
and precethg y*ar in dèalr¥3 with iiwns ¥• ctyisbJw•d to th+
accounts. aiesei oui bdow.
Basis of piepar*ion
The finar￿1￿ siaiemenis have been prepared n ￿COldar￿ ¥#h Accr￿tr￿j
p￿FOr¢ng by Chaiilieg. Sialement ol Recorymended praC￿e apFkaE4e lo chwit￿S
preparirwJ theii acc￿￿5 in ￿¢0[d￿Ce with
applica￿* in UK Republic ol Irel￿d IFR31021 eHe¢iive Ircfft 1 2013
Ihe FinancidReporiing SiaTrJ*ds aFvlicaEle Rep&&cl kel￿￿[FAs1o2j.
the Charities ard Trustee InvesirT*N IScodaTh41 Aci 20C6 and AceC￿¥￿S
[Scoil￿dI Regul*ions 2(th lasameTr4edl.
F￿d Accouniing
Funds are classified a$eit￿r rest￿ed ILrds c￿￿e5￿￿ed fl￿&. defrti4as Ic&J¥¥.
ResQricted l￿d$ awe I￿￿5 su￿"eCt to spec*￿ rewremerts as to use
m* be declaied by dc￿crf or wKh I￿1[ ue*ed
processes. still objecis cl chwty.
Unrestricted lundsareexpendable ai thedisuerioncl t￿l￿￿tees￿ f￿1￿￿r￿￿eC1
the oEle￿S ol the charity. 11 parts ol Unrestr￿ted are eamthed
disCret￿)n ol the tiustees lor a p￿tICUl￿ pJiwse. they deswed as a sepaiale
fund. Tk*sdes¥JnaiIc￿ has ￿ admnisiral1￿ pjrpjse C￿￿9
the iiusi*es'discreity)nto apF*Jth*fvnd
Goi1￿ Concern
The Tiuslees Cc￿51der that there nomaterid L￿tar￿5￿# c4 the
chariiaE4e ccrfnpary io ccffiiiThJe lor IcrfeseeaE4e lth*e ￿ has
adopted the wiTrJ COr￿￿n basis iny*p*rvJ I￿se
Incoming resources
hcome isieccwJrized when Ihe chwty has enriknio fl￿*. ￿F&C￿m￿?
Cc￿d￿l0ns aitachod 10 the iiomlsl ol I￿orne rnet. K is Frfoba4e that the
ncome wll ieceived and Iheamount canbery*aswed idth4).
Donaied services and faciliiies
th)naied professio7￿ services d)naied I￿￿12S are rec￿￿[ed as r￿Crfr￿ wh
th• ¢haiily has cor*icA ovei th* iiwn. arty ooThJilic47 asso¢iated ¥thtk* dw*ed*efft
have been theleC￿pI OfecoTrjw￿ Irc￿ thèuse Ch￿rtY cl theitem
is Probab￿ ard that economic be￿111 can be measLwed re%￿. h ￿Crfd￿e wth
Ihe Charityes SCFP IFRS1021 genwal w)1￿leer cl mAersis
ncl rec&JnBed.
On receipt. donated profèssh)nal services d)That￿ lacikn*s I￿o￿ls*d OTh
the basis ol Yalue cl Ihe gilr lo charity wh'ch thè char#y w￿4
have been wilng 10 payto obtainseri¥ces orlac41ies c4 w4aleN eecrfK￿ berd
on¢he open rn￿ke¢ acoTheSp￿[kng￿¢XnI ￿ tF*nwewited the
pwiod olreceiF*.

Port Glasgow: New Parish Churth Ichurdb of 5totland)
Accounting Policy Notes continued
Year ended Ji December 2024
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be
measured reliably by the charity: this is normally on notification of the interest paid or
payable bythe Bank.
Fixed assets
The charity has the right to occupy and use for its charitable objects certain tangible fixed
assets. including the Church, halls and manse. vested in the Church of Scotland General
Trustees. No consideration is payable for the use of these assets. Expenditure incurred on
the repair and rna1ntenan￿ of these assets is charged as resources expended in the
statement of Financial Activities in the period in which the liability arise&
Investments
Fixed asset investments are stated at market value at the balan￿ sheet date. Unrealised
gains and losses represent the difference between the market value at the beginning and
end of the financial year or. if purchased in the year. the difference between cost and
market value at the end of the year. Reali5ed gains and losses represent the differen
between the proceeds on disposal and the market value at the start of the year or c051 if
purchased in the year.
Taxation
Port Glasgow: New Parish Church is registered as a charity for the purposes of applicable
taxation legislation and is therefore not subjert to taxation on its charitable artivities. The
charity is not registered for VAT and resources expended therefore include irrecoverable
inputVAT.
12

Port CJas6o¥Y. New Pariih (hurch (Church ol Scotl3rYll
Ba13nce Sheet
Yeaf ended 31 December 2024
Note
2024
2023
Cwrent Assots
Debtors
nk and cash
Fundsdep95itedwith Co5
10.650
61.615
212.Q77
?84.342
10,950
65306
io
76.7
Creditors ArnOL￿5dy¢ wrthim Ort ytar
AcEruals
6.923
8.656
6,923
&656
N4t Cut￿nt A%￿tE
277.419
68,1
Credi£or5.' Amounts duè wthin ￿ar
Assels
277.419
68.ljo
Lknrestritted F￿d5
Gener31 Funds
Cesignaied Funds
14
75,555
183,713
1,709
49,102
259,308
iO,810
Restricted Funds
18.iii
17.290
277.4L9
The 4cuunis werÉ atx)roved by'.he Truste¥ on
13

Port Gla5gow.' New Parish (hurch l(hurch of Scot1￿1)
es f(Ymiw part of the Finartial Statements
Year ernled 31 De(en*er 2024
FurM15
2024
Total
124
Total
2023
2024
i tkY)aiw)n5 aThl Leea¢ies
WFO and Gift Aid Donations
Open Plate Offerings
Tax Recovered on Gift Aid
Legacies and Bequests
Other
53.253
11.605
12.129
156.958
53,253
11.605
.129
156.958
54.700
10.414
12.939
26,[￿j
1,150
105,262
54,760
10,414
12.939
26.Cl)J
1.150
105,262
4,469
4.469
237.345
241,814
2 Income from d￿ritable ani¥iiie5
Funera15 & Wedding5
Collecrion5 for third parries
Grant Income
Walkin£ Football
DementialWellbeinE
Chatty Café
ASN Group
Fundraising Events
Other receipts
4,827
1,033
3.887
4,827
1,033
3,887
7CI)
951
951
7CWJ
730
3.493
1.078
1,078
3,493
3.032
4,127
16.K
3,032
10,649
28,351
12.(MJ9
18.960
12,C(8
26,318
6.522
11.445
7.358
Rent received frorn Hall Lets
12.118
12.118
13,666
13.6&S
4 IrNeMmeni Ir￿ome
Interest Recei4E(I
1.39J
1.3
5 Other Rtteipts
Net Proceed5 frorn Sale of Manse
Receipts from General Trustees
232.077
232.077
32,SY
32.X6
32.9
32.Sf6
232.077
232.077
14

Poll Glasgo¥: N•¥ Parish Church ol Scolla•dl
Noles forming parl ol the Financial Stalements
Yeav ended 31 December 2024
6 Analysis OF ExpeTrdituve
estsicled Resliicled
F￿￿5
Funds
2•24
2024
Uwtslri¢ted Restri¢ted
FuTrds
FtATrd5
2fj23
Tolal
2024
Total
2023
2023
RaOsOThg Fufftds:
OIFèiirwJ Envelopes
371
3n
371
371
Charitablè Atii¥ii•es-.
Minisriies & MiS>￿Tre0r￿[1￿iC￿s
Pr*sbyl*iy Duès
MiTrist*i's TravelliTrgExpenses
Lo¢urn Salary
Pulpit Supply
019anist Supply
Hall Cleaner's $4aiy
Hall Keeper's Sa14ry
Or9anist'S 54l¥y
Pastoral Assistant
Fabric Rèp*r & Maintenan¢*
Mansè Expènsgs
Mansè Councl Tax
Organ & Piano MairtorK4nc•
Heat &Lighi
InsLYance
PuEdic*y & Advertising
Prirting. staiionHy & Fthc1occg￿r
ChLTch Maga2ine
Lile & Work Magazine
WèllBein9lDernentia
Walking Football
Chatly Cafè
ASN Gloup
50.881
YJ.869
610
l524
50.869
610
6¥)
670
1742
14.173
5.139
670
l742
M.173
862
7.364
4.179
5.862
7.364
4.179
3.[￿)0
28.957
10.277
1.689
16
18.745
3.730
1.768
1.250
1.203
HI
H8
1.449
i.ri)o
3.￿0
28957
277
l689
12.774
1427
13.774
t427
21686
3.564
2.233
1575
671
.745
3.730
l768
1250
1203
1233
l575
671
H8
l449
t￿0
537
l423
537
L123
Kir¢hen R*no¥ètic
Chur¢h 0*¢￿ark)n￿d c￿P￿S
Oih*i
CoDiribuity)rTtooosi cl New Mar￿e
Christian Aid
01￿1 Expefvjiture
lJ.H5
49.IP4
0.020
514
5,702
299.639
SH
¥.172
242.079
2.470
4.759
15.958
155.125
15.571
2L169
?1.530
176.294
Toial ￿pendi1￿￿
63
759

Salaries and waEes
Social securitycosts
Total
17.37B
4.233
14.708
3.677
21.611
3,638
The average number of emPl￿re5 during the ￿or was as follow5".
2024
2023
Ministerial support
Administration
Mu51£ Staff
Premi5e5 maintenance
No ernployee had benefits in excess of £50.(￿l2028 nil)
All Church of Scotland congregation5 contsibute to the National Stipend Fund
which beaTS the costs of all minisrers, sripends and emploberfs contriburions for
national insurance. pension and housine and loan fund. Ministers, stipends are
paid in accordance with the national stipend scale. which is related to ￿ ars of
serwice. For the year under reyiew the rninirnurn stipend was £31.￿2 and the
maximum stipend lin the tenth and subsequent ￿ars> £38.884.
During the ¥eaT sim rrustees receibed reinbursemenr of purchaseslexpenses on
behalf of the Church total linc £3,987 for which valid receipts wefe prO￿￿ed.1202J
£3,7TTI
In addition, Mr Oavid Addison who Is also a rnember of the Kirk Session received
£620 for providing 5eNices as a depure organisr during the year12023 f8401
No person related to a Trustee had any personal interest in any contract or
transaction entered into bythe tharity during the year.
Donations totalling f 23,598 were receiNe(I from Trustees durine the year12023
£22,847)
16

Povt Glasgo¥= Ne¥ Pwish Church ICIMwch of Scool￿bdI
Noi•s Forming pavt of th• Financial Siat•rn•nts
Yeai ended 31 Oecembe¢ 2024
2•24
g D•btors
C*ft Aid T* Refund Duè
10.6YJ
10.69)
.950
l• Bank and Caslb
2•24
2•23
Gon•ral accoLni
Fabric Fund accwnt
Wesi ch￿ch mansea0cc￿l
Ber)ev01entF￿d
Mile o12p
GL¥ld
niorChuic4)
ManselLinkaCco￿I
Flwer & Gli Fundwc
Corrpassion UK
MditrM@dia FUTh4
Pasioral Assistarm￿ &ani
WalkirvJ Football
Dementi&Wellbeing
ChattyCal•
ASN Group
23.659
lJ.471
28.342
2.131
1.687
1684
413
5.6
2.670
1222
2.￿7
1492
407
61.6
2•24
IMRC
UlililiesAc¢iu￿s
Cther Accruals
5.349
170
8.656
6.923
12 Collo¢1ioTrs loi Thiid Partiès
2424
2•23
CEC ie Ukiair
PoppyScot1￿d
Christian Ah4
287
514
751
477
1.033
13 Volufftteers
lTh¢orThmoD Wilh an¢oThy*g**)Thsol Church oFS¢otlaThYtre ¢orwga
beneliis from ihe ¢oniribLtionrnadebJ volunieers theirtwne and
tal*niswillnglyForthe b*r*lit ol th*ChJr¢K The areas c4 ¢CrfwJr¢gat￿¥
which rely on ihecontiibut*Jn ol vohJnieHs arernany andvatied ard muchof
the a¢w¥wcAJhJ be Ur￿l0¢0r￿j¢ rmy For ¢C￿r*r￿

Port Gla5gov: Ne¥ Pawi5h Church Iclvch ol
Nores fowming pari ol ihe Financlal SiaieJAeNs
Yew ended 31 DecembH 2024
H MoveThent5 in
AllJ
At 31 D•¢
un￿e￿Ilc1ed F4mds
G•n•r4 xcou
Total Gènwal Funds
Beqwstpelated Fwds
FabricFundaccNni
w•stc￿l¢hM￿%* acccrt
Bénèvo￿nlFUnd
MI￿ 012p
Guild
Jnior Church
Total Designaièd FuThds
Total Unresirl￿ed Funds
327.577
137.875
l71Jg 327.5n 38.7￿ 137.875
156.TA'
ie6.33)1
.638
21.421
4.C62
555
39292
4.774
12.5341
1.687
743
12.1931
2.213
413
121.433
259.30B
49.W T14.314
So.￿0
501.891
16Y.4491 132.5341
1299.6391 6.246
￿￿trIct&d Funds
MansélLrJ( ￿COl￿
Flowei &Gili Fwd WC
COmpass￿n UK
Multi-M•dia FLYd
Pa5toialAs515tanc*&ant
w￿￿ngFootb￿l
DementkalWellb•ng
Ch*¢y Ca¢
ASN Gloup
Total A￿￿TiCied F￿dS
ZS
5.618
2.670
998
1223
2.￿0
3.176
*3
1.056
407
1B.1M
11.3J31
17681
11.749]
2.[67
13))
1.078
2.483
37)
11.423)
11.1701
14.7591 16.2461
17.290
11.827
Total Funds
68.WKI 513.n8 IXM.396
277.419
Plwposes ol Desig1￿ed Funds
FabricFund-lor¢h• Mar*•na￿* &ch￿￿)prCwY
W*st(>wJi¢hm￿￿e-￿)kW
MI￿ 012ps- lo[genw￿ useol th*Chwch
BenevobntFund- supwi otpoorolcknch andP*ish
Guild No*•rFund-pJrCh￿ry IbwÉrSlors￿k
Guild- 5UPPOrtChuicharKlnabOn￿￿￿I￿j￿qeCts
n￿1 Church- pwchaseaTrJpitrIidewpon￿e11￿s
BequestP£lared Furds- asspecif￿d ke0j￿orl0r uselor Fabr￿reparsandrenr￿￿nS
PLwposès ol RostrI￿od Fund5
ManselLrJ(12W aday-to Ma￿tant￿￿&.[he(￿j[Chl￿￿ts￿￿wj￿￿￿WJ￿Mwts*.
Flowei&Gili Fwd -10 w0V￿e floweislotdispl¥ thrryservKesol
COmpass￿n UK- KwkSes*on andYNih Org¥is*Kpns sp￿SOr￿￿Of cwen
Multi ModiaFLrd-l0rthemanten￿*O1 ￿U￿*￿St¢M
WalkingFoQtb4￿emer￿ia&We1be1n9.C￿1IyCale- wekn
ASN Group-Flaygiw IcKcFddtenwKhadd'iindswpJrir*e&

Port Glasgow: New Parish Church (Church ol Scotland)
Year ended 31 December 2024
APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
2024
2023
REVENUE ACCOUNT
Consolidated Fabri¢ 50
Credit Balance at 31 December
13.960
9.558
REVENUE ACCOUNT
Consolidated Fabrie 56
Credit Balance at 31 December
22.621
224.941
TEMPORARY ACCOUNT
Creditl(Debit) Balance at 31 December
1.966
19