The Church of Scotland Bearsden Cross Church 2024 Congregational Accounts Congregation No: 181184 Scottish Charity No: SC009082
Bearsden Cross Church Tru5teeg knnual Rewt- Year ended 31 De¢ember 2024 The Trustees present the Annual P.eport and Accounts of Bearsden Cross Church for the year ended 31 December 2024 Reference and Admln15tratlve lnfvnnaon Chartty Name The Church of Scotland Bearsden Cross Church Charity Registration Number SC(K)9082 Congregation41 fteferen Number 181184 Contart Addre55 The Church Office 59 Drymen Road Bearsden Glasgow G612SU Principal Office-bearers Minister-. Session Clerk: Clerk to the Board.. Church Treasurer. Independent Examiner Bankers Bank of Scotland 2 Station Road MilavIe Glasgow G62 SAB
Trustee5 The Trustees comprise the Ministsr. the Elders and the elerted member5 of the Congregational Board as foll. Elders The Elders rnarkeé also servelijl as representstive Elders on the Board.
Structure. Govemance and Management Bearsden Cr055 Church was created in November 2fK16 from the union of two former neighbouring congregations, Bearsden North and Bearsden South. Governin Document The Church is administered in accordan with the terms of the Amended Model Deed of Constitution of the Church of Scotland. Recruitment and A ointment of Trustees The Session members are the Minister and Elders of the Church. The Elders have been chosen from amongst the member5 of the congregation as being persons with appropriate grfts and skilb. The Board consists of the Minister, at least twefve preSentatIVe Elders appointed by the Session and up to tWee other members of the congregation elected to seNe for three years by the congregation at its Annual Meeting. anisational Structure The Minister takes the chair at meetings of both Session and Board, with each holding approximatety stx meetings a year. The Board is primarity responsible forfinance and property with some responsibilrÉies delegated to its committees. The Session deals primarily with spirttual affairs, but has authority to aLt in any matter affecting the congregation. Objectives and Activities Ob ectives Bearsden Cross Church Is a congregation of The Church of Scotland. Its primary purpose is the advancement of the Christian religion, acting within the Trinitarian. Reformed and Presbyterian traditions of The Church of Scotland. The Church of Scotland. as a national church. acknowledges a distinctive tall and duty to bring the ordinances of religion to the people in every parish in Scotland through a terrttorial rninistry. Bear5den Cross ChLErch fulfils that territorial responsibilitywithin the parish known as Bearsden Cross, part of the Presbytery of Ctyde. Activities Bearsden Cross Church contributes to the advancement of the Christian religion within its parish by: Holding services of public worship every Sunday momin& and at other times,. Offering Sunday School and Bible Classe5 during the school terms for persons of school age. At present, Sunday School meets on a Friday and is known as "Fundav FridaW. In addition, the church offer5 'Messy Church, on a regular basis to young children and their families- Offering opportunities for Bible Study for adults in small groups- The provision of a series of weekly Lenten Studies each year:
Swnsoring a number of cOngregat)nal organisations which include a religious element in their overall programme of activrties; Sponsorin& jointly with other local congregations, Companies of the Boys, and Girls, Brigades which seek to advance the Christian religion among young people,. Providing forthe support of its full-time ordained Ministerwho is available to provide the ordinances of relEion to any who live within the parish- The operation of school chaplaincies by the Minister in two local state primary schools, one state secondary school, one private primary school and one private secondary school- The provision of worship Services to local nursing homes. The congregation aims to contribute to the advancement of the Christian religion in a wider context by contributing to. The work of the local Presbytery: The local inter-denominational group. the Association of Bearsden Churches: The work of The Church of Scotland at national level: and The work of some Christian agencies who work either nationally or internationally, and in particular the work of Christian Asd. The congregation engages in a number of related activities of a charitable natu that Tt sees as practical application5 of tts primary religious purpose. These include: Pastoral care and supwrt for its old or ill members- Encouragement of ecological awareness and fair ttsde- Support for international aid and relief work, mt frequently through DEC appeals,. Volunteering at Glasgow City Mission- Providing volunteers for the Glasgow Winter Night Shelter for one week each winter,- Provision of accommodation at reduced rates for a number of community and charitable groups, including some working with young children and those with disabilities or addictions- and Working in partnership with Alzheimer Scotland to provide 'Mind that Song, monthly gathering with singing and musical stimulation for those with Alzheimerfs or Dementia, and to support those who are caring for them. PerformarKe and achlevements 2024 was a year of continuing recovery for Bearsden Cross Church. We continued to recover from the drastic upheaval caused to ourworshipping and everyday life ty the COVID pandemic in 2020 and 2021. The average congregation has retumed to aroijnd 85 each Sunday, a small increase on last year. and while this is less than pre-pandemic levels it reflects the loss of some of our older members during the pandemic together WTth some people being unable to return due to infirmtty. The service is recorded each week and a link to the recording of the weekly service is available to housebound members on request. The Presbytery Mission Plan Act passed by the General Assembly of 2022 necessitated a reduction in full-time equivalent Ministry posts in the Presbytery of Clyde from 60to 40 within fwe-year period. After a period of consultation, it was finalfy agreed in June 2023 PMP that Bearsden Cross, New Kilpatfick and Milngavie- Cairns should group together with a view to the current 3 FfE wsts being reduced to 2 by the end of the five year period. subject to the unrestricted tenure of the existing Ministers. Bearsden Cross and New Kilpatrick have continued to share various Easter. Summer and Chri%tmas services together and it is to be hoped that Cairns will begin to participate at some Int in the future.
The Kirk Ses5ion5 and Minister5 of Bearsden Cros5 and Drumchapel: St Mark's lin the Presbytery of Glasgow) have been in discussion over the last 12-18 months about how they might best work together, and leam from one another. The boundaries of each parish are contiguous, even though they are in drfFerent Presbyteriesl The Kirk Sessions, along with the respettive Presbyteries, are exploring the possibility of a deferd linkage between the two congregations and rf this were to be agreed ty all parties, including the congregations, then this might take effect later in 2025. The Minister conducted 30 funerals in 2024129 in 2023, and 40 in 20221, including some of quite significant complexity and pastoral input. The effetts of the period of COVID lockdown on the physical and mental well-being of some people mairtS evident, and we are now sadty seeing the efferts of long COVID on some prevKJUS frt and healthy lives. The Mini4ter continues to be grateful to the Pastor31 Care team for making many phone calls each weel and for helping people to know that the church remains there for them. The Sunday Schi)ol Ipresently 'Funday Fridarfl moved to a hybrid model of onlinelin-person in August 2021 and ha5 now transitioned to in-person every Friday. and this arrangement which dovetails with Messy Church, continues towork well forthis group. Numbers have been on the rise in 2023 and 2024 and we now have an attendance of 9 young children most weeks lup from 4/5 in 20221. Our continued thanks go to the leaders who put in so much time and effort and imagination to make sure that ouryoung people continue to learn more about Jesus and the Christian faith. The Bible Class group (teens and 21Ysl remains strong and active and core group exptore issues of faith and action each week. 'Messy Church, recommenced in 2021 and after a period where we saw a return to pre-pandemic attendances of around 20 young people. we have witnessed a significant upturn in late 2022 and earty 2023 with an average of 25-30 attendees and a peak of 39 children at ourjanuary 2023 event. The number5 have decreased during 2024, however there remains a strong core group of children and families and we will continue to explore ways to bring new people along. The deeply valued relationship with local schools remains VÉtal in this regard. The Ministerfs Chaplaincy work in the five schwls has largely turned to pre-pandemic ways and the continuing relationships between the church. the school leadership and most importantly the children is deeply valued. The rounds of Harvest, Christmas. Easter and end of temi school seNices in the church have returned and these are wonderful opportunities for the whole school community to come together. The Minister continues to contribute in- person lessons to the P4 classes at Bearsden Primary. and he also facilitated fart-finding visits to the church by classes of some of the schools. The Minister continues to be a part of the Chaplaincy team to the I" Bear5den Boys, Brigade. Most of the regular church arttvities that had to be cancelled due to the various COVID restriction5 have now resumed and rt is pleasing to see the sense of friendship, togetherness and support that these gatherings offered by groups such as the Guild, Phoenix Circle and TMC engender. TMC (Yoo Many Candles'l established a WhatsApp group to keep the connections going during the lockdown and this continues to be a vital source of conversation and community and support for approximately 40 people. A Men's Group was established in the second halt of 2024 and the &weekly gatherings in local restaurants for dinner and conversation attract around 16 people. Total numbers on the adult roll continue to decline, largely through the death of members, and the membership now stands at 491. The average congregational size within the Church of Scotland was 267 in 2017. Bearsden Cross is in the top 2.5% nationally in terms of congregational membership.
The congregation continued to suri)ort outside agencies during 2024. toth by raising mon and by offering pradital help aml pport in kind, to Christian Aid. Glasgow Crty Mission. and East Dllnbartonshire Women's Aid. amongst others_ Two of our members did the Kiltwalk for Chriqtian Aid in April of 2024, rai>in8 £4,533.25 bètweèn them, and £860 was raised for Christian Aid by a coffee concert in May. The total amount raised by the Congregation over the year from these and other various collections includin8 Christian Aid Week. the Christmas ApkEal and various Emergency apaL5, was £7,788.75. In 2017 the congregation formalty ?stabfished a Iwinnlng arrangement wlth Égllse Réformée de Poitier5 In France. During 202J and 2021 these links were maintained through email contatt with members of the corgregation in Poitiers. and video messages between the Ministers. We enjoyed a visrt to Bearsden by three members of Église Reformee de Poitiers in April 2023, and a WKle range of cJlt'Jr21 and sccial activities were put on for our 'Jisitors. Following the retiral of their in 2023 a new 'Nas in5ts11ed in June 2024. 11 15 hoped that a return visit lo Poitiers might lake place in 2026. In 2016 the SessK)n created posrtion of Elder Emeritus. Thi5 is open to any Elder of Bearsden Cross Church who wishèsto step back from the trusteeship of the con8regation but remain an Elder in The Church of Scotland. Duringthe period under review the following were Elders Emeritus
Financial Review Offerings continue to remain the printipal source of income. These amounted to £92,501, compared with £97,515 the previou5 year. 2024 has again shown a reduction in offerings, mainly due to a one-off donation of £4,0(J) in 2023 for the purpose of sanctuary afterations. Members are encouraged to donate through Gift Aid from which the tax recovery amounted to £19,409 12023 £22,820). Letting of the halls has picked up substantially in 2024, and amount5 to £21,51012023 £12,329). A further source of income is from dividends from the irivestment5 in the Legacies and Fabric Funds. and the George H Scobbie and A S E 8rowning Bequests £12,994 12023 £12.0921. This increase occurred despite the sales of some investments, reducing the Church's holding of Growth Fund units. The major element of expenditure isthe allcKation to Giving to Grow at the Church of Scotland of £75,95212023 £80,141). This fully covers our own ministerfs stipend and pension. £12,944 of it goes towards ministries in other congregations throughout Scotland, and £13,583 towards shared activities provided by the Church nationally. The cost of fabric repairs and maintenance amounts to £16,72212023 £18,188). The largest element of this expenditure was £7.740. for resofving further external dampness issues at the rear of the halls. The balance comprised routine maintenance. The overall value of the Church's investments has increased this year, due to a better performing stock market. An amount of £25.006 was realised to cover cash flow outgoings. resulting in a gain on sale of £107. The tlosing value of the investments amounted to £418,340 12023 £411,273), showing an unrealised gain of £31,96612023 £21,588). The Trustees still believe this continues to justify their policy of investing for the long tem). Just before the end of the yearwe were very fortunate to receive a legacy of £1,024. A full decision has not yet been made on how this legacy is to be utilised, and at 31 December this amount was held in the main church bank account. Reselves Policv It is the Trustees, lIc¥ to hold reserves. including designated funds, that will generate sufficient income to help offset any operating deficits on the General Fund. At the year end. the Church held unrestricted funds of £471,962 of which £266,185 is held in the Fabric Fund, £104,501 in the Legacies Fund and £80,707 in the General Fund. The balance of £20,569 is held by the various organisations that operate under the control of the Trustees as specified in Note 14. Outgoings in the General Fund for the year exeded income bv £17,63612023 £28,344). This is a trend which will hopefvlly change as we will not be able to rely on our reserves for ever. Restricted funds at the year*nd totalled £101.042 which are held for the purposes specified in note 14.
Statement of Trustees. Respon5iblilies Charity law requires the Trustee5 to prepare financial statements for each finanual year which show a true and fairview of the state of affaiTS of the charty and its finantièl actrvitie5 for that period. In preparing those Inancbal statements, the Twstees are required to: Select suitable accounting policies and then applythem consistentty- Make judgments and eslirrotes ihat ale reasonat4e and prudent- 51ate whether applicable accoufitirTrg 51andafds arMJ staternents of recommended practice have been followed. subject to any departures disclosed and explained in the financial ststements., and Prepare the financial statements on the going coeM basis unless it inappropriate to presume that the charity will continue in operational existen. The Trustees are responsible for k*ping proper accr)unting records which disc105e with reasonable accuracy at any time t financial posttion of the charty and to enable them to ensure that the finatKial ststements comply with the Chaiities and TTUStee Investment Iscotlandl Act 2005 and thè Charititis Accounts Ikotland) Regulations 2(M)6. They are also responsible for safeguarding the assets of the charity and hence for takin8 reasonable steps for the prevention and detection o-. fraud and other irregularities. Approved by the Tnjstees on 26 March 2025 and slgned on their behalf. by.
Independent Exninerfs Report to the Ttee$ of Bearsden Cross Church I report on the accrjunts of the charity for the year ended 31 December 2024 whlch a set out on pages 11 to 21. ectlve res nslbllltles of Trus:ees and Intje ndent Examiner rhe Trustees are responsible forthe preparntion of the accounts in accordance wf(h the terms of the Charities and Trustee Investment Iscotlandl Art 2(X)5 and the Charities Accounts (Scotlandl Regulatic$ 26. The Trustees consider that the audit requirement of Regulation 10(11 lal to Icl of the Accounts Regulations does not app. It is responsibility to examine the accounts as required under sertion 4411) ICJ of the ArtarKI to s-ate whether particular matters have cometo myattention. Basis of Inde endent Examinerfs statèment My examination is tarrled out in accordance with Regulation li of the Charities Accounts (Scotlandl Regulations 2CI)6. An examination includes a reviewof the accounting records kept by the chartly and a cofftpari50n ofthe accounts presented with those iecords. It also includes conslderatlon of any unusual Itens or dlsclosures In the accounts, and seeks explanations from the Trustees concerfting any such matters. The procedures ulertaken do not provide all the evidence that would be required in an wdrc. and consequently l (ks not express an audit opinion on the view given by the Kcounts. Independent Examinerfs statement In the course of my examination, no matter ha5 come to my attertion: which gives me reason)le cause to believe that in any material respect the reqUIret5. to kp accountin8 rerords in accordance wrth sertion 44 Illlal of the 2005 kt and Règulation 4 of 2CrfJ6 Accounts Ré8ulatTron, and to prepare accounts which actord with the aryounting records Jnd cornply wtth Re8ulation 8 of the 2C06 Accounts Regulations have not beerb wnet- or to which, in rny opinlon. atTentI( should be drawn In order to enable a proper understanding of the accwnts to be reached. io
Bearsden Cr05$ Church Statement of Financial Artithties- Year ended 31 December 2024 T1 Voluntsryinthme Acknmlies lorBeneratin8 funds In%stment Income 113m7 21.510 7A75 ILKS,024 213.051 123,335 2L510 Il329 13.IW3 11204 lJ25 7.4n 9A97 IL427 TLal IrKcffll 143.817 107.495 6,209 257.541 159.295 Reswrce5 ex tharitable a¢bMties 161.473 169.248 185,034 6omaDte iosts Total re5Lwres ex 161A73 169,248 185,034 Net -17.636 I.X 5.723 291 -25,739 1(6.020 Net rts(ts¢es 293 -25.739 GalnlLcGs reval?9 dlrMestmert5 29.329 2.743 32.072 22.384 Net m(J¥em•inlth#s 2,858 120.36S -3.355 Totsl kn¥ht frrfward -7.6TI I,IIIy2 98,184 1.202.639 1.205,994 .707 1.141.2SS I,042 1.323.(IM 1,202,639 The notes on pages 15 to 21 form an integral part of these financial statements.
8earsden Cross Ch4Jrch Balance Shèet at31 DÈcember 2024 Fixed assets Tangible lixed assets Investments 7.[ 418.340 1,158,340 750.1x0 411,273 1.161.273 Current assets Debto Bank and cash io li 7,574 150,129 157.703 3.910 ,147 44.057 Creditoys Falling due within ore year -3,039 -2.691 Net currenta55ets 41,366 Net assets 1,323,C(M 1.202.639 fte5trirted fund5 14 101.C42 Unrestrfcted funds Gener31 funds Desi£nated lunds 14 391.255 471,962 362,132 354,455 7XI,C( Fixed Assets Revaluaticn Fvnd L221.962 1,104,455 Total Funds 1.323,CX)4 1.202.639 Thè notes on pa8ès IS to 21 form an integral part of the financHI statements. The Accounts were approved by the Trustees on 26 Marth 2025. For and bebalf of the Truslee5'. 12
Bearsden Cross Churth Accounting Policies The principal accounting policies, which have been applied Consistent in the current and preceding year in dealing with items which are o)nsidered material to the accounts, are set out below. The tharity continue5 to apply the requirements of the Statement of Recommended Practice= Accounting and Reporting by Charities lissued February 2(M)51. Basis of re aration The accounts have been prepared in accordance wrth applicable accounting standards and under the historical cost convention, modified to reflect the inclusion of investments at market value, and in accordance with The Charities and Trustee Investment Iscotlandl Act 2(X)5. The Charities Accounts Iscotlandl Regulations 2006. the Regulations anent Congregational Finance approved by the General Assemb of the Church of Scotland in 2(X)7 and the Statement of Reeommended PraLtKe- Accounting and Reporting by Charitie512LK)51. Funds are classlfied as one of restricted funds, endowment funds or unrestricted funds, defined as follows.. Restricted funds are funds subjeci to specific requirements as to their use which may be declared by the donor or WTth the donorfs authority or created through legal processes, but still within the wider objects of the charity. Endowment funds are funds which have been gNen on the condition that the original capital sum 15 not reduced. but the income therefrom is used for the purpose defined in accordance with the objects of the charity. The charity has no endowment funds. Unrestricted funds are expendable at the discretion of the Trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the Trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose onty and does not legally restrict the Trustees, discretion to apply the fund. Incomin resources All donation5 and gffts are included within incoming reSoUrS under either unrestricted or restricted funds according to the terms under which the donation is made and when the amount can be quantified with reasonable rtainty- Expenditure is recogni5ed on an accruaLs basis as the liability is incurred. 13
Bearsden Cross Church Accounting Policies {cont} Tan ible fixed assets The charity owns and use5 for its charitable objects certain tangible fixed assets. Throughout the year these included the Church, halb and manse situated at 59 & 61 Drymen Road. Bearsden, G61 2SU. Expendwture incurred on the repair and maintenance of these assets is charged as resources expended in the statement of financial activities in the period in which the liability arises. No valuation exists for the Church and halls and no value for the Church and halls has been included in the Accounts. In the 2(M)7 Accounts the Trustees estimated the value of the Manse as £750,000 and this value forthe Manse has been maintained. It is the wlicy of the Trustees not to depreciate the Manse. The chartty does not hold any other tangible fixed assets. Investments Marketable securities are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, rf purchased in the year, the difference between c05t and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost rf purchased in the year. Taxation Bearsden Cross Church is recognised as a charty for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The tharity not registered for VAT and reSoUrS expended therefore include irrecoverable input VAT. 14
Bearsden Cross Churth Note5 to the Financial Statements Unrestrictèd Funds Restricted General DesId Furlds Total L VOluntY intome Offerings Tax recovered on GiftAid Contributionsfrom cot)gregation organisations Legacy received t)onation re Sanctuary alterations Mis11ae0us donations 92. 19.41Y3 92,501 93,515 19,4Q3 21820 I,(m 3,lJJ) O I,024 ICq024 117 113,027 117 0 213.(51 123.335 Ici),¢r24 L A¢tlvltles for8eneratlngfunds Use of premises. 21,510 2L510 21.510 12,329 21,510 12.329 Investment Income Deposit interest Dividends reIVed Bank interest S,Eth IIWI 12.CTr32 li li 7.475 5.E£8 I3.[ 12.2Ckl Incoming resour5 from chaFitsble acbvitie5 Weddings & funerals fe & Work subsuiptions. Concerts Othèr L426 378 1930 6.693 11.427 336 2,183 6,378 9,897 5.288 7.471 * Additional infomiation about these items is provided in notes 14 and 16. 15
Bearsden Cross Church Notes to the Financial Statements Unrestiirted Funds Restricted General Designated Funds 2024 2024 Total 2024 5. Analysis of resour$ expended Cost of generatlng funds Charitsble attivities Giving to Grow allocation Presbytery dues Ministerfs expenses Pulpit supply Salary costs Fabric repairs & maintenan Council Tax Other building costs Church Offi expenses Organ & music Concerts Life & Work Charitable donations Other expenses 75.952 2.717 75.952 2,717 I,37 2,010 118 331 34.873 40,964 16,722 ,188 4,593 4,419 15,610 11,779 3,163 4.385 5,316 4,364 378 ,141 34,873 16,722 4.593 15,610 3.163 1.0 1,050 364 I,Iix) 7,993 486 169,248 185,034 45 161.473 6.239 7,289 Govemano costs Independent Examiner's fee 161,473 7,289 169.248 185,034 Support tosts have not been separately identified as the TDJstees consider there is onty one charitable activity. An anatysis of restricted and designated funds is prov*Jed in note 14. 16
Bearsden Cr055 Chuych Notes to the Financial Staternents 6. Staff costs and numbers Salarie5 and wages 34,872 The average number of em 0yeeS durin8 the yearwas as follows.. Ministerial support FAusic staff Premises maintenance Cleaning All Church of Scotland congregations contribute to the National Stipend Fund which bear5 the (051 of all Minister5. Stipend5 and ernployer5' contiibution5 foi nalional insurance, pension housing and loan lund. Minister5, Stipends are paid in accordan with the national rtipend scale, which is tated to years of service. For the year under review. the minirrum stipend was £31,642 and the maximum stipend lin the frfth and subsequent years) wa5 £38,884. 7. Trustee remuneratlon and related partytransacllons Benefits paid to the Minister are sknin in Note 5. who is a member of th 1rk Session. received £9.530 for her services as Church the Church Officei. received a salary of £9,391. He is related to two Trnstees. Other than stated above, no Trustee or person related to a Tmstee had any personal interest in any contrart or transact)n entered into by the charity durin8 the year. 8. Tanglble fixed a55ets Mansè. asvalued bythe Trustees irn 2Th)7 750.CCQ Th},) There haye been no additions or di5w>saLs of tangible e assets during thè year. 17
8eafsden Cross Church Notes to the Financial Statements 9. Investments owth Fund Charifund Units Lknits Total Total Marketvalue atstartof year Isoldl GainllLossl realised on sale Unrealised gainlllossl on investments Marketvalue at end of year 321.&2 .411 41L273 -2S.( 107 3L9f 418.340 40&893 .20,(I)S 797 21,588 411.273 107 29,63S 326.S98 2.331 91.742 Investments at cost 249,432 261.023 The following investments are held: The Church of Scoiland lThvestovs Tru5 M&G Charifund- 6.231 Income Units 51191 Grovrth Units rift Aid tax refund due Sundrydebtors and prepayments 2.922 4,192 7,574 3.910 IL Bank and Current account Cash on hand Deposits with Church of Scotland Held by Churth oT8anisatiiJns 12&2[ 61 17.173 19.890 40,147 0.129 11 Credltors sUndry1ttsrS and a¢tyuals 3,039 2.691 la Analysis ol netassets•noNxfunts at 31 Dember?014 General t*slyted Restricted Total Totsl Fixed assets Investrnents Current assets Current liabilities Netassets at 31DembeTjll4 32L820 %,520 418.340 110.311 4.870 194926 .41223 .44,262 3.9% 101.39) 1.323.(04 411.273 101,2Erf) .59.894 1.202.639 83.745 -3.039 18
Bearsden Cross Church Notes to the Financlal Statements 14. Movement in Funds 14 Moverrt5rtith Atljan G4ns At31DEC Pss¥ Church Gevrge HS¢obbie BeqLst A SE Brownin8 Bequest Class Furtd Saturday Ni6htClub Stenhou5e VemDrial Furwj 476 X524 291 347 $261 .5,261 073 Lfi34 1237 1237 412 1743 1042 6e*ra Fw I81? iifiob) Desienated Fun& Fabric Fund Legaots Fund Session Fund Sundaysthool Fund Annè Dutton 8equest Guild Fund FlowerFund 2ffj.185 1(4 Iln(Q4 .1(6.OY) IL623 415 591 L759 .L534 -9 L120 Coffee afterchth Fund Kn>iand Stiith ConrtS Fund Phoenlx ClrdÈ Fllnd -L(87 ioi 1372 L459 .L2Tr) L]39 39L255 34132 -ILKI,412 F1XedAwtsRllUa Fwd Total untestrktedfuThb L104.455 25L332 29.329 L22L%2 Tut41funds L639 257.yl .Ifl).248 32,072 L323, 19
Bearsden Cross Church Notes to the Financial Ststements Note 14 (contl Pur oses of Restri¢ted Funds Messy Church= This fund was set up from donations to fvnd "Messy Church" activities. George H Scobbie Bequest= This 15 a bequest to provide ministerial support and income for the Session Fund. Anthony S E Browning Bequest.. This is a bequest that can be used fi)r special captsl projects approved by the Kirk Session or to provide income for the Session Fund. Bible Class Fund.. This fund represents the balance of specific donations to provide for expenses of Bible Class events. Saturday Night Club Fund= This is a fund set up to provide a club for teenagers. Stenhouse Mernorial Fund- This fund is to provide forthe maintenance of a headstone in New Kilpatrick Cemetery. Pur ses of Desi nated Funds Fabric Fund: The Trustees have set aside funds for the general Maintenan of the church property. Legacies Fund: This fund holds money received from legacies and keeps track of the spending of such income. Session Fund= This fund is used for goodwill and charitable purposes related to the Congregation, Parish and wider local comFnunity. Sunday School Fund= The Trustees have set aside funds to pay Sunday School expenses. Anne Dutton Bequest= The Trustees have set aside funds to provide Sunday School prizes in memory of a former teacher. Guild Fund.. This fund is used to promote Christian faith through prayer, w0h1p and action. Flower Fund- The Trustees have set aside funds to provide flowets for display durin8 services of worship. Colfee After Church Fund.. This fund is used to provide coffee after services of w0h1P and to make charitable donations. Knit and Stitch Fund: The Trustees have set aside funds to provide knitted items for hospitals and charf(ies. Concerts Fund.. This fund recei any surpluses from concerts run in the Church and is set aside for activities related to Tnusic within the congregation. Phoenix Circle Fund= This fund is used to provide fellowshtp and OUta¢h for women in Bearsden. 20
Bearsden Cross Church Notes to the Financial Statements 15. Collections for third partles 2023 Christian Aid Glasgow City Mission The Prin,$ Trust 2.329 178 267 Total 2.715 2.307 The above includes only donations featuring in the Church's Bank Accounts. Donations made directty to charities by members are not included. The charitable donations shown in Note 5 are in addition to the collettions for third parties shown above. 16. Additional notes about entries in notes 1-5 lal The Church runs a series of chamber mussc concerts and recitals. The ir7tent is to encourage the appreciation of organ and chamber music in the communty gener31ty, and to make the Church a more familiar and welcoming place to those from outside the congregation, who may wish. in due course, to join us for Sunday worship. The surplus on these concerts Is shown as designated income, and is retained in the Concert5 Fund, specifically to build a fund of a sufficient level to provide reasonable protection for concert losses. Ibl The Life & Work entries in notes 4 & 5 are for the collection and submission to the magazine of money from congregational meMr$ who wish to subscribe to the magazine. 21