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 lnfvnna￿on
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
Mil￿avIe
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 tWe￿e 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, m￿t 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 defer￿d 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 ap￿aL5, 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 ex￿eded 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 co￿eM 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 Ex*ninerfs Report to the T￿￿tee$ 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￿$ 2￿6.
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 u￿lertaken 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
reqUIre￿￿￿t5.
to k￿p 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
T￿1
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
TL*al IrKcffll
143.817
107.495
6,209
257.541
159.295
Reswrce5 ex
tharitable a¢bMties
161.473
169.248
185,034
6o*maDte 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 reSoUr￿S 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 reSoUr￿S expended therefore include irrecoverable input VAT.
14

Bearsden Cross Churth
Note5 to the Financial Statements
Unrestrictèd Funds Restricted
General DesI￿d Furlds
Total
L VOlunt￿Y intome
Offerings
Tax recovered on GiftAid
Contributionsfrom cot)gregation
organisations
Legacy received
t)onation re Sanctuary alterations
Mis￿11a￿e0us 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 re￿IVed
Bank interest
S,Eth IIWI 12.CTr32
li
li
7.475
5.E£8 I3.[￿ 12.2Ckl
Incoming resour￿5 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,3￿7
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
sUndry￿￿1ttsrS and a¢tyuals
3,039
2.691
la Analysis ol netassets•noNxfunts at 31 De￿mber?014
General t*sly￿ted Restricted Total
Totsl
Fixed assets
Investrnents
Current assets
Current liabilities
Netassets at 31De￿mbeTjll4
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
P￿ss¥ Church
Gevrge HS¢obbie BeqL*st
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
I￿81?
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 afterch￿th Fund
Kn>iand Stiith
Con￿rtS Fund
Phoenlx ClrdÈ Fllnd
-L(87
ioi
1372
L459
.L2Tr)
L]39
39L255
34132
-ILKI,412
F1XedAwtsR￿llUa￿￿ Fwd
Total untestrktedfuThb
L104.455
25L332
29.329
L22L%2
Tut41funds
L￿639
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, w0￿h1p 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 w0￿h1P 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 OUt￿a¢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 meM￿r$ who wish to subscribe to the
magazine.
21