The Church of Scotland Bearsden Cross Church 2025 Congregational Accounts Congregation No: 181184 Scottish Charity No: SC009082
Bearsden Cross Church Trustees, Annual Report-year ended 31 Ilecember 2025 The Trustees present the Annual Report and Accounts of Bearsden Cross Church for the year ended 31 December 2025. Reference and Admlnlstratlve Infomwtlon Charlty Narne The Church of Scotland Bearsden Cross Church Charlty Reglstratlon Number sax19082 Con8re8atlonal Reference Number 181184 Contact Address The Church Office 59 Drymen Road Bearsden Glasgow G6125U Prlnclpal Offlce-bearers Minister.. Session Clerk: Clerk to the Board: Church Trea5urer'. Rev Dr Graeme R. Wltson Oou8las Thomson Gordon Aitken A1150n Mackay Independent Éxamlner Alan Montgomery, FCMA CGMA 2A Chapelton Avenue Bearsden Glas8ow G612RE Bankers Bank of Scotland 2 Station Road MilngavSe Glas8OW G62 8AB
Trustees The Trustees comprise the Minister, the Elders and the elected members of the Congregational Board as follows- Eld Agar, Alan Aitken, Gordon Ashley, Angus Cogan, Christine Cranston, Chrlstlne Davies, Phlllp Day, Dlana Dempster. Sen8a Dunlop, Fiona resigned 2710812025 Figes, Colette FSsher, lohn Forrest, Carolyn reslgned 2710812025 Grant, Helen Owler, Wendv Paterson, Mags PollocK John Rawson, Terry Reld, Anne Reid, Chrlstine Ritchie, Sheena Ross, Lyndsav Shaw, Leslev Skett, Barbara Sommerville. Cathle Stewart, James Stokes, Gwen reslgned 2910112025 Fi Greer. Karen Henderson, Anne Huntley, Christine Land, Ronald Mackay, Allson Macklnlay, Margaret reslgned 1911V2025 Marriott, Margaret Mathle, Callum Mclnnes, laln Meek, Domlnlc Meldrum, Alisdalr Meldrum, Maureen Moody, Jo Munro, Donald Munro, Mary Struthers, Allan Struthers, Thelma Talbot, Elspeth Thomson. Douglas" Thomson, Katherlne Walker, Diane Waudby, Marlene Williams, Vic Wllson, Jean Wllson, Neil Wright, Ker¢h Wright, Simon Young, Margaret Young. Nairn M. • The Elders marked ' also ser4eldl as representatrve Elders on the Boèrd. El Deans, Joyce Graham, Douglas Owler. Ken Thomson, Renton Waudby, Colln
Strnrture, Governance and Management abllshmen Bearsden Cross Church was ueated in November 2(K)6 from the union of two fomier neighbouring congregations, Bearsden North and Bearsden South. Governln Document The Church Is admInisted In accordance wlth the tem15 of the Amended Model Deed of Constitution of the Church of Scotland. Recruitment and A in The Session members are the Mini%terand Elders of the Church. The Elders have been chosen from amon85t ihe members of the con8re8atlon as belng peOnS wlth approprlate glfts and The Board consis15 of the Minister, at least twelve representatlve Elders appointed by the Session and up to twelve other members of the con8re8ation elecied to serve for three years by the con8re8ation at its Annual Meetin8. ni ational Strudur The Mlnlster takes the chalr at meetin85 of both 5esslon and Board, wlth eath holdlng approximatety six meetings a year. The Board is primarily responsible for finance and propertv wlth some responsibilltles dele8ated to Its commlttees. The Sesslon deals prlmarlly wlth spiritual affalrs, but has authorlty to act in any matter aflectin8 the ton8re8atlon. Oble¢tlves and Actl¥ltles Bearsden Cross Church Is a COngregatn of The Churth of Scotland. Its prlmary purpose Is the advancemenl of the Christian religion, acting wlthln the Trlni(arian, Reformed and Presbyterian trdditlons of The Church of Scotland. The Church of Scotland, a5 a natlonal church, acknowled8es a distinctive call and duty to bring the ordin?nces of religion to the people in every parish in Scotland throu8h a territorial ministry. Bearsden Cross Church fulflls that territorial responsibilitywlthin the parlsh known as Bearsden Cross. part of the Presbytery of Cbyde. Bearsden Cross Church contribe5 to the advancement of the Christian religion within its parish by: Holding services of public worship every Sunday mornin& and at other times: Offering Sunday School and Bible Classes during the school terms for persons of school age. At present, Surtday Sch¢)ol meets I" and 3 Sunday of the month, and is known as'Funday Sunda. In addition, the church offers 'Messy Church. on a regular basis to young children and their families,. Offering opportunities for Bible Study for adults Iri small groupsi The provision of a series of Week Lenten Studies each year:
Sponsoring several congregational organisations which include a religious element in their overall programme ol activities; Sponsorin& jointfy with other local congregatlons. Companies of the Boys, and Girts, Brigades which seek to advance the Christian religion among young people,. Providing forthe sUPPOrt of its full-time ordained Minister who is available to provlde the ordinan5 of religion to any who Ir¥e within the parish,. The operation of school chaplaincies by the Minister In two local state primary schools. one stale secondary school, one prNate primary school and one private secondary school,. and The provision of worship seryices to local nurslng homes. The CongBatIOn aims to contrlbute to the advancement of the Chrlstian reli8ion In a wider context by tontributin8 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 natlonal level,. and The work of some Christian agencies who work erther nationalty or internatK)nally, and In particular the work of Chrlstian Ald. The conBre8ation enga8es in a number of related actbvtlles of a charitable nature that It sees as practical applications of r(s prlmary rellgious rpOSe. These include: Pastoral care and support for its old or ill members- Encouragement of ecological awareness and fair trade,. Support for international aid and relief work. most frequentfy throu8h DEC appeals; Volunteering at Glas8ow Clty Mlsskjn,. Providin8 volunteers for the Glasgow Wlnter Nlght Sheltèr for one week each winter,. Provision of accommodatknn at reduced rales for several communlty and charitoble groups, including some working wfth youn8 chlldren and those with disablllties or addictions; and Workln8 in partneY5hlp wlth Alzheimer Scotland to provkle 'Mlnd that Son monthly gatherin8 wlth slnging and muslcal stimulatlon for those wlth Alihelmerfs or Dementla. and to support those who are carin8 for them. Perforniae and achlevements 2025 was a year of contlnulng recovery for Bearsden Cross Church albelt the average congregation is now less than previousty (prior to the pandemic). It reflect5 the105s of some of our older members. together wh some people being unable to maintain attendance due to infirmf(y. The service is recorded each week and a linktothe recordlng of the weekty service Is available to housel)ound members on request. The Presbytery Misslon Plan Act Passed by the General Assembty of 2022 nece551tated a reduction in full-time equivalent Ministry posts in the Presbytery of Clyde from 60to 40 within a flve-year perlod. After a period of tonsultation, it was finally agreed in June 2023 PMP that Bearsden Cross, New Kilp3trick and Milngavie: Calms should 8roup together with a view to the current 3 FTE posts beSng reduced to 2 by the end of the fve-year perlod. subject to the unrestrlrted tenure of the existin8 Minislers.
Bearsden Cross and New Kilpatrick have continued to share various Easter, Summer and Christmas services tether, and we have repsentatIOn at our respectNe Kirk Sessions in order to develop a deeper understanding of one another and a c105er working relationship. It now seems unlikely that C4irn5 will engage in any meaningful way and that their futu may therefore lie elsewhere. The Kirk se5sn5 and Ministers of Bearsden Cross and Orumchapel-. 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 learn from one another. The boundaries of each parish are contiguous, even though h1storlca1 they have been in dlfferent Pfesbyteriesl The Kirk Sessions, along with the respective Presbyterie5, have been active exploring the posslblllty of a Ilnkage between the two congregations and therefo, Drumchapel- St Mark's translated from Glasgow Presbytery to Ctyde Presbytery in lune 2025 as a first step toward5 maklng the linkage o realtty. The Ministers and Kirk Sesslons afe currently developing a Basis of Linkage and a Basis of Team Ministry to bring the linka8e to fwition, and subject to con8re8ational approvals, It is hoped that this mght be completed In the first half of 2026. The con8re8ation faced a rnaior, unplanned challenge in October when our heatin8 System requlred to be shut down and replaced. This necessitated worship being moved Into the Large Hall for approxlmately 3 months, with heatin8 provided by mobile radiators. The fortltude of the congregation in endurlng less than ideal temperatures is to be commendedl The boilers were replaced in earty 2026 and worship restored to the Sanrtuary. The Mlnlster conduthed 21 funerals in 2025130 In 2024, and 29 In 20231, Includlng some of qulte slgnlflcant complexity and pastoral Input. The effects of the perlod of COVID Sockdown on the physical and mental well-bein8 of some people remains evident, and we a now sadly seeing the effects of long COVID on some previously fit and healthy INes. The Minister continues to be grateful to the Pastoral Care team for making many telephone calls each wee and for helplng people to know that ihe church remains there for them. The Sunday School Ipresently'Funday SundaVI moved to a hybrld model of onlinelin-person In August 2021 and ha5 now transltloned back to In-person every second Sunday- beginnin8 In the church seNice and moving ori to do crafts and to learn Bible stories and chararters. Our contlnued thank5 go to the leaders who put In so much tlme and effort and Imagination to make SU that our young people continue to learn more about Jesus and the Christlan falth. The Bible Class group (teens and 21Ysl remains strong and artive and a core 8roup explore issues of farf(h and action each week. 'Messy Church. recommenced In 2021 and attracts an average attendance of around 20 youn8 people. There remain5 a stron8 core group of children and families and we will continue to expknre ways to brin8 new chihlren and familles along. The deepty valued relationship wr¢h hxal schoo15 remains vital in this regard. The Ministerfs Chaplaincy work in the five schools has largely returned to pre-pandemic ways and the continuing relationships between the church, the school leadershlp and m05t importantly the children is deeply valued. The rounds of Harvest. Christmas, Easter and end of term school Servi in the thurch have all returned and these are wonderful opportunitie5 for the whole school communty to come together. The Minister continues to contribute In- person lessons to the PS classes at Bearsden Primary. and he also facilitated fact-finding vissts to the church by classes of some of the schoots. The Minister continues to be a part of the Chaplaincy team to the I" Bearsden Boys, Brigade.
The Church contlnues to offer a wide range of actrvrties for its members, and others in the community, and rt is pleasing to see the sense of friendship, tO8etherness and support that these gatherings offered by groups such as the Guild. Phoenix Circle and TMC engender. TMC ltroo Many Candles'l established a WhatsApp group to keep the connections going durin8 the COVID lockdown and this continues to be a vital SOUT of conversation and community and support for approximate 40 people. A Men'5 Group was established in the second half of 2024 and the 6-weekly gatherings in local restaurants for dinner and conversatlon attract around 16 people. A Christmas Afternoon Tea was enjoyed by around 25 people in December. Total numbers on the adult roll continue to detline, largely through the death of members, and the membership now stands at 469. The average tongregational slze withln the Church of Scotland wa5 267 in 2017. Beaden Cross Is in the top 2.5% nationally In terms of con8regatlonal membership. The conBre8atM)n continued to support outside a8encies durin8 2025, both by ralsing money and by offerlng practlcal help and support in kind to Christian Aid, Glasgow City Mission, and East Dunbartonshire Women's Aid. amongst others. Two of our members did the Kiltwalk for Chrlstian Aid in Aprll 2025, raisin8 Si8nifKant funds directty and vla Just GNln8 Pa8e5 and this was supplemented by £1.106 from a Coffee Concert in May. A music group or88nises a serie5 of 5 Coffee Concerts each year, and these provide a variety of musical styles to brln8 members of the communlty Into the church as well as raislng funds for the congregation which amounted to £l,(X)O in 2025. The total amount raised by the congregatlon over the year from these and other various tollertions including Chrlstian Aid Week, the Christmas Appeal and various Emergency appea15, is unknown as many people choose lo donate online dlrect to the charltles, and gfft-ald can also supplement the figures. The flgures shown In note 15 only show cash donations proce55ed through ihe Church's bank account. In 2017 the Congregatft formalty established a twinning arrangement with Église Réfomiée de Poitlers In France. These Ilnks remain and It Is hoped that a return vlslt to PolerS ml8ht take place In 2026. In 2016 the Session creaied the position of Elder Emerftus. This is open to any Elder of Bearsden Cross Church who wishes to step back from the trusteeshlp of the congregatlon but remaln an Elder In The Church of Scotland. During the period under review the following were Elder5 Emerf(us Andrew Aitken dled 318125 Jane Conner Oiana Dav from 29101125 Flona Dunlop from 2718125 Pat Findlay Carolyn Forrestfvm 2718125 Blll Mackinlay Margaret Mackinlay from 1911V25 John Robertson Gail Sinclair
Flnanclal Revlew Offerings continue to remain the principal source of income. These amounted to £87,016, compared with £92,501 the previous year. 2025 has a8ain shown a reduction in offerings. Members are encouraged to donate through Gift Aid from whlch the tax recovery amounted to £18,70812024 £19,409). Letting of the ha115 has reduced substantially as compared with 2024. and amounted to £15.36112024 £21.5101. This was partially due to the halls not being fully available for letting in the last quarter of the year due to the heating situation. A further source of incorne is from dividends from the investments In the Legacies and Fabdc Funds. and the George H Scobbie and A S E Browning Bequests £14,780 12024 É12,9941. The purchase of further growth units durin8 the year has hel to contribute towards thls Inc85e. The malorelement of expenditure isthe allocation toGNingto Grow at the Church of Scotland of £75,68012024 £75,952). This fully covers our own ministerfs stipend and pen5i0n. £11,435 it goes towards mini5trie5 in other congregations throughout Scotland, and £13,430 towards shared actf4ities provided by the Church nationally. The c05t of fabric repairs and malntenance amounts to £8,08012024 £16,722). The largest element of this expenditure was net amount after insurance claims of £2,178, in respect of making good damage done to the manse by a leaklng water tank. The balance compdsed routlne malntenance. The cost of the boiler replacement will fall into 2026. The overall value of the Church's Investments has Increased this year, due to a better performlng stock market, and a purchase of units at a cost of £100,023 (Proceeds from the legacy recelved in the prevlous yearl. An amount of £29,C03 was realised to cover cash flow out8oln8s, resultln8 in a 8ain on Sale of £71. The closing value of the investments amounted to £535,67812024 £418,340), showing an unrealised gain of £46,24712024 £31,966). The Trustee5 Still believe this continues to justify their policy of investin8 for the long term. Reserves Poll¢y It is the Trustees. pollcy to hold reserves, Includlng des18nated funds. that wlll generate sufficient income to help offset any operatin8 deficrts on the General Fund. At the year end, excluding the Fixed Asset Revaluation Fund, the Church hekl unrestricted funds of £483,365 of which £260.576 is held in the Fabric Fund. £lll,153 in the Le8a¢les Fund and £88,419 in the General Fund. The balance of £23,2171s held by the various or8anlsations that operate under the control of the Trustees as specrfied in Note 14. Out80ings in the General Fund for the year exceeded Income by £21,29112024 £17.6361. Thls Is a trend whlch will hopefully change as we will not be able to rely on our reserves for ever. Restricted funds at the year*nd totalled £116,984 which are held for the purposes specified In note 14.
Statement ol Trustee5' Responsibilities Charkty law requires the Trustees to prepare financial statements for each financlal year which show a twe and fair view of the state of affairs of the charty and tts financial activities for that period. In preparing those financial statements. the Trustees are required to: Select suitable accounting policies and then apply them consistently.. Make judgments and estimates that are reasonable and pwdent: State whether applicable accounting standar(Is and statements of recommended practice have been followed. subjett to any departures disclosed and explained in the financial statements- and Prepare the financial statements on the goSng contern basis unless it is inappropriate to presume that the charity will continue in operatlonal exlsteno. The Trustees are responsible for keepin8 proper accountin8 records whlch disdose wlth reasonable accuraLry at any time the financlal posStlon of the charity and to enable them to ensure thal the financial ststements comply with the Charities and Trustee Investment (Scotlandl Act 2005 and the Charktles Accounts Iscotlandl Regulatlons 2006. They are also responsible for safeguarding the assets of the charlty and hence for takin8 reasonable steps for the prevention and detectlon of fraud and other irre8uiarrties. Approved by the Trustees on 25 March 2026 and signed on their behalf, bv: Douglas Thomson Sesslon Clerk
Independent Examlnerfs Report to the Trustees of Bearsden Cross Church I report on the accounts of the charity for the year ended 31 December 2025 whlch are set out on pages 11 to 21. iv res nsibilities of Trustees and Inde ndent Éxaminer The Trustees are responsible forthe preparation of the accounts in accordance wlth the terms of the CharItS and Trustee Investment (Scotlandl Art 21X)5 and the Charlties Accounts (Scotlandl Regulation$ 2(lJ6. The Trustees considerthat the aud requirement of Re8ulatw)n 10111 lal to Icl of the Account5 Regulations does not apply. It 15 my re5pon5ibility to examine the accounts as required under sectlon 4411) Icl of the Act and to state whether particularmatters have cometo my attention. 8asb of Inde endent E My examlnatlon Is carrled out in accordance wlth Regulation 11 of the Charitie5 Accounts Ikotlandl Regulations 2Ci)6. An examlnation includes a revlew of the accounting records kept by the charlty and a comparison of the accounts presented wlth those records. It also Includes onsideration of any unusual items or disclosures in the accounts, and seeks explanations from the Trustees concerning any such matters. The proOure5 undertaken do not provlde all the evldence that would be required in an audit, and consequently I do not express an audlt oplnion on the view gfven by the accounts. Independenl Examlnerfs statement In the course of my examination, no matter has come to my attentlon: whlch glves me reasonable cause to believe that in any material respect the requlrements: to keep accounting records in accordance wRh sectlon 44 Illlal of the 25 Act and Regulation 4 of the 21x16 Accounts Regulatlon, and to Prepare accounts whlch accord wlth the accountlng records and comply with Regulation 8 of the 2)6 Accounts RegulatK)ns have not been met,. or 2. to which. in my opinlon, attentlon should be drawn In order to enable a proper understandlng of the accounts to be reached. Alan Mont8omery FCMA CGMA 2A Chapelton Avenue. Bearsden, Glasg G61 Independent Examlner Date 27 March 2026 io
Bearsden Cmss Churth Statement of Flnancial Arti¥ities- Ye•r ended 31 Decembef 2025 6anAral D4£leroted Totsl Tthl 25 2024 .L1T Voluntsry Income Activities for8eneThiin4 lunds Investment income 108.619 108.619 211,051 21.510 .361 .361 14 L934 S27 iQ580 9A97 134A71 8.119 6,416 149.4C6 257,541 Charttsble ictiTrAties iOJ51 1.366 I379 169,248 s0man $ts 156.162 10,8Si 168.379 169,241 N•¢ r•sow .21.291 .1732 .1&973 88,293 Trnrl•rs IxM•nfw .23.623 t•14y• olfr•r r•wvAMd¢41M •tydI 7,712 .2&355 -330 .18.gY3 88.293 16272 46.318 32.072 14•1 m*rt In 7.712 3.691 15,942 27.345 120.%S 707 1,141.2SS lOL0 1.323,W 1.202,699 Total cthrrfodforwwd 88A19 1,144.946 116.984 I,3,349 1,313,Cb)4 The notes on pa8es 15 to 21 form an inte8rdl part of these finandal statements.
BeaNlen Cross Church Balance Sheet at 31 December 2025 2024 Flxed assets Tanble fixed assets Investments 535,678 1,285,678 418,340 1,168,340 Current assets Debtors Bank and cash io li 27,168 40.5 67,758 7,574 150,ll9 157,703 Credltors FalllnB due within one year -3,(B7 Nel ¢urrent Juets 64,671 Net assets 1,350,349 1,323,CQ4 Restrlrted funds 14 116.984 IOLC42 Unresirf¢ted funds General funds Designated funds 14 88,419 394,946 80,707 391,255 47L%2 Fixed A55ets Revaluation Fund L233,365 1,221,S Total Funds L3g),349 1.323,1 The notes on pages 15 to 21 fomi an Integral part of these financial statements. The Accounts were approved by the Trustees on 25 March 2026. For and behalf of the Trustees: Douglas Thomson Session Clerk Ali8on Mackay Treasurer 12
Bearsden Cross Churth Ac¢ountln8 Polkle5 The principal accounting policies. which have been applied consistently in the current and predIng year in dealing with Items which a considered Material to the accounts. are Set out below. The charity contlnues to apply the requirements of the Staternent of Recommended Practice: Accounting and Reporting by Charit[es15ued February 2LKJ51. The accounts have been prepared in accordance wh applicable accountlng standards and under the hlstorical cost conventSon, modified to reflect the inclusion of investments at market value, and in accordance wilh The Charf¢ies and Trustee Investment Iscotlandl Act 2Ci)5, The Charities Accounts (Scotlandl Re8ulations 21J)6, the Re8ulations anent Con8re8ational Finance approved by the General Assembly of the Church of Scotland In 2CN)7 and the Statement of Recommended Practice.. Accountlng and Reporting by Charities12C(J51. Fund5 are clèsslfied as one of restricted funds, endowment funds or unrestrlcted funds, deflned as follows- Re5trirted funds are funds subject to specific requlrements as to their use whlch may be declared by the donor or wlth the donorfs authorrty or created through legal processes. but 51111 wiihin the wider oblerts of the charity. Endowmeni fvnds are funds whlch have been 8lven on the condltion that the original capltal sum Is not reduced, but the income therefrom Is used for the purpose deflned In accordance wlth the oblects of the charbty. The charmy has no endowment fvnds. Unrestrlcted funds are expendable at the discretlon of the Trustees In furtherdnce of the objects of the charity. If parts of the unrestricted funds are eamiarked at the discretion of the Trustees for a partlcular purpose, they are desbgnated as a separate fund. Thls desiBnatlon has an admin¢strative purpose only and does not legally re51rict the Trustees, discreiion to apply the fund. Incomin All donations and gifts are included withln incoming resources under elther unrestricted or restricted fund5 according to the terms under which the donatlon is made and when the amount can be quantified with reasonable certainty. Expendr(ure is recognised on an accruals basis as the liability is incurred. 13
Bearsden Cross Church Accounting Policies Itont) d assets The charlty owns and uses for fts charftable oblects certaln tanglble flxed assets. Throughout the year these included the Church, ha115 and manse situated at 59 & 61 Drymen Road, Bearsden, G61 25U. Expenditure incurred on the repair and maintenante of these assets Is charged as resources expended in the stslement of financial artivities 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 21J)7 Accounts the Tnjstees estlmated the value of the Manse as £750,(MX) and this value for the Manse has been maintained. It Is the pollcy of the Trustees not to depreciate the Manse. The charity does not hold any other tanglble flxed assets. Marketable 5ecurltles are stated at market value at the balance sheet date. Unrealised gains and losses reprnt the dlfference between the Maet value at the beginning and end of the financlal year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the dlfference between the proceeds on disposal and the market value at the start of the year or cost ff purchased In the year. Bearsden Cross Church Is recognlsed as a charty for ihe purposes of applicable taxatlon le8islation and Is therefore not sublect to taxatlon on its charitable artNlties. The charity 15 not reglstered for VAT and resources expended iherefore Include irrecoverable input VAT. 14
Bearsden Cross Church Notes to the Finandal Ststements Unre5tr1ckd Funds Restrlttéd Gon•ral Oesiznated Funds Tota l. Voluntwy Inffjme Offerings Tax retovered on GiftAid Contributions Irom Congregational organ15ations Legacy recelved Miscellaneous donatlons 87,016 87.016 92,501 18,nB 19,4(13 12 I2 O ICQ,024 117 O IC4619 213.051 I019 l ActItIes1orVn•1lnIfUndS Use of prem15es' ,361 ,361 15,361 21,510 15,361 2LSIO * Investment Incom• Deposll Interest Ll'vidends received Bank Interest &891 5,889 14,D) 11994 1957 5,889 14,846 I3,C3 Incomlni rewurf•slmm ¢harttabl• aal¥ltles Weddings & funerals LSfe & Work subsulptlons. Concèrts. Other LC( 336 1183 527 527 10,580 L934 8,119 Addbtlonal Infomiallon about these Items b provided in note5 14 and 16. 15
Bearsden Cross Church Notes to the Financial Statements Unrestrfrted Funds Resrted 6ener41 Designated Funds Total 5. Analysls of resources eXpered Cost of generatlng funds Charftsble actlvltles Giving to Grow allocation Presbytery dues Minister's expenses Pulplt supply Salary costs Fabric repairs & malntenance Councll Tax Other building costs Church office expenses Organ &music Concerts Life & Work Charitable donations Other expenses 75,680 75,952 2,717 L310 454 34,611 1310 454 34,611 34,873 16,722 4,971 4,593 18,406 15,610 5.133 3,163 3,664 4,468 3.217 67 4.971 3,217 I,i(o 150 1,366 6,770 1,3E6 168,379 169,248 6,162 10,851 Govemance costs Independent Examinerfs fee 156,162 10,851 1,366 168,379 169,248 Support C05ts have not been separately identified a5 the Trustees consider there is On one charltable activlty. An anatysis of restricted and deslgnated fundsls provlded in note 14. 16
Bearsden Cioss Churth Notes to the Flnan¢ial Statements 6. stsff costs and numbers Salar4es and wages 34.611 34,873 The aver4 numberof employees duringthe yearwasas follow$: MInSsteri support Musltstaff Premises mairtenance Cleaning All Church of Scotland congregations tontribute tothe National Stlpend Fund which bears the cost of all Ministers. stipends and employers, contributions for national insurance, penslon houslng and loan fund. Ministers. stipends are paid in accordance with the national stipend scale. which 15 related to years of service. For the year under review, the minimum stlpend was £32,433 and the maxlmum stipend lin the flfth and subsequent years) was £39.856. 7. Trustee remuner4tloTh Jnd related party transartlons Benefits paid to the Mlnlster are shown In Note 5. Anne Reid, who Is a member of the Klrk Session. recelved £9,530 for her servlces as Church Admlnistrator. Stewart Landale, the Church Officer, recelved a salary of £9,905. He ts related to two Trustees. Rod Ashley recelved £450 for his services a5 relief musician. He Is related to one Trustee. Alasdair Young received £675 for his services as relief muslclan. He b related to two Twstees. Colin Mackay recerved £600 for his services as relief musician. He is related to one Trustee. NaSrn Young, who Is a member of the Kirk Session, received £180 for his services as rellef musician. Other than staled above, no Trustee or person related to a Trustee had any personal Interest in any contract or tran$attn entered into by the charity durln8 the year. 8. Tan8ible fixed s%•ts Manse, as valued by the Trustees in 2C07 750,(KKJ 750,COJ There have been no additions or disposa15 of tangible fixed assets during the year. 17
8earsden Crnss Church Notes to the Financlal Statements 9. Inwslments Growth Fund Charifund Units Units Total Tot Market value at 5tartof year Purthased (Sold) 326,598 9L742 418. 10).023 41L273 Gain reali5ed Ofi Sale Unreali5ed 8ainlllo>sl on Investments rket Wdlue at tnd of year 71 YI39) IS.897 428.039 107.639 71 46.247 535.678 107 31,966 418,340 Investments atCgSt 333,IPJ4 249,432 The folloln$ Investments a held-. The Church ol Scotland Investors Trus M&G Charifund. 62.215 Growth Lknits 6231 Income Units 10. Debtors fylt Ald tax refund due Sundry debtLvs and prepayments 3,321 23,847 27,168 4,192 7,574 11. Trkd cmh Current aryount Cash on hand Deposlts wlth Church of Scotland Held by Churth organisatlons 15,744 233 L50) 23.1 40.59J 128.266 61 20,302 150.129 11 Credltors Sundry credltors and rnals Analysls of net assets KlndS t¢embvr3ll5 GeneNI D•siw•d Pas(1d Totsl Total Fixed a55ets Inve5trnents Currentassets Current liabilsties NetassetsatJl DeonthrZiU4 4218 111792 535.678 s. 138,877 -74.206 3.7 I16, L350,349 418,340 198,926 -44,262 1.323,(01 .1770 8x417 18
8earsden Cross Church Notes to the Financial Statements 14. Movement in Funds AtiA Gdn5•nd At31t¢ strlrted lunth $4yChurth ror8e HS))bble Beqiiesi AS E B¥owninÈ BE4uest &-bleCla5s Fund Saturdty Nilhtaub 5tenhou5e Verftorfal Fund 6.1 itX.987 1234 2.212 .5525 14,914 l237 375 I984 Vnr•strlrt•d Vunth G•n•rnl •d Futh 266.185 576 111153 Le8aies Fund SEsslon Fund Sundayschod Fund ne Outton bequ*51 Sld Fund FIerFU Coffee afttrchurth Fund Knltand Stitth CortS Fund Phcenlxcircle Fund 11623 415 1924 -1541 -L071 -1217 1318 391,2S5 &1 C46 3,946 Tatsl unrq5ty1d•rtlurK L22LX2 142, .167.014 L231365 323 19
Bearsden Cross Churth Notes to the Flnanclal Statem Note 14 Icontl Pur oses of Restrirted Funds Messy Church- This fund VRS set up from donatlons to fund 'Messy ChUh, attNities. George H Scabbie Bequest.. This is a bequest to provide mInterIal support and income for the Sesslon Fund. Anthony S E 8rownln8 Bequest: This is a bequest that can be used for special capital projects approve(I by the Kirk Session or to wovide income for the Session Fund. Bible aass Fund.. This fund represeftts the balante of specifit donations to provide for expenses of Bible Class events. Saturday Nlght aub Fund.. Thls Is a fund set up to provlde a club for teenagers. Stenhouse Memorlal Fund: Thts fund is to provide for the mainlenance of a headstone In New Kllpatrlck Cemetery. oses Fabrlc Fund.. The Trustees have set aside funds for the 8enerdl maintenance of the church property. Le8acles Fund.. This fund holds money recew from le8a¢les and keeps track of the 5pendin8 of such income. Sesslon Fwid.. This fund is used for goodwill and charitable purposes related to the Congregation, Parlsh and wider local communtty. Sunday School Fund.. The Trustees have set aside funds to pay Sunday School expenses. Anne Dutton Bequest.. The Trustees have set askle fvnds to provlde Sunday School prlzes In memory of a former teacher. Gulld Fund.. This fund is used io promote Christlan faith through prayer, worship and actlon. Flower Fund.. The Trustees have set aslde funds to provbde flowers for display durlng sernices of worshlp. Coffee After Church Fund: Thls fundls used to provlde coffee after serylces of worshlp and to make charitable donations. Knlt and 5tltch Fund: The Trustees have set aslde furbd5 to provlde knltted item5 for hospltals and charities. Concerts Fund: This fund receives arry surpluses from concerts run in the Church and is set aside for actwities lated to music within the congre8ation. Phoenlx Clrcle Fund.. This fund is used to provide fellowship and outreach for women In Be3rsden. 20
Bear5den Cross Churth Notes to the Flnancial Statrments 15. Collectlons for thlrd parties Christian Aid Glasgow City MissSon 1205 1329 Total 2,353 2,715 The above Includes only donations featurin8 in the Church's Bank Accounts. Donation5 made directly to charrties by members are not included. The charltable donations shown in Note 5 are in additlon to the collectk>ns for third partles sh¢)wn above. 16. Addltlonal notes about eThtrles In notes 1-5 lal The Church runs a serles ol chamber MUS concerts and recalS. The intent Is to encourage the appreciation of organ and chamber musk In the communlty 8eneralty, and to make the Church a more famlliar and welcomlng place to those from outside the con8regatlon, who may wish, in due course, to join us for Sunday worshlp. The surplus on these concerts is shown as designated income, and Is retalned In the Concerts Fund. speclfically lo bulld a fund of a suffltient level to provide reasonable protectlon for concert losses. Ibl The Life & Work entrles In notes 4 & 5 are for the collertion and submisslon to the magazlne of money from congregatlonal members who wlsh to subscflbe to the magazine. This will be the final year of such entries. 21