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 admIniste￿d 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 pe￿OnS 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 COngregat￿n 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 contrib￿e5 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 ordinan￿5 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 Cong￿BatIOn 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.
Perfornia￿e 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 w￿h 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 t￿ether, and we have rep￿sentatIOn 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 se5s￿n5 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. Bea￿den 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 Congregat￿ft formalty established a twinning arrangement with Église Réfomiée
de Poitlers In France. These Ilnks remain and It Is hoped that a return vlslt to Po￿lerS 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
Inc￿85e.
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 CharIt￿S 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 pro￿Oure5 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 2￿5 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
I￿379
169,248
s0￿man￿ ￿$ts
156.162
10,8Si
168.379
169,241
N•¢ r•sow
.21.291
.1732
.1&973
88,293
Trnr*l•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
Tan￿ble 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
pre￿dIng 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[es1￿5ued February 2LKJ51.
The accounts have been prepared in accordance w￿h 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 repr￿nt the dlfference between the Ma￿et 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
I￿019
l ActI￿tIes1orVn•1￿lnIfUndS
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,C￿3
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 Res￿rted
6ener41 Designated Funds
Total
5. Analysls of resources eXper￿ed
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$:
MInSsteri￿ support
Musltstaff
Premises mairtenance
Cleaning
All Church of Scotland congregations tontribute tothe National Stlpend Fund which bears the
cost of all Ministers. stipends and employers, contributions for national insurance, penslon
houslng and loan fund.
Ministers. stipends are paid in accordance with the national stipend scale. which 15 related to
years of service. For the year under review, the minimum stlpend was £32,433 and the
maxlmum stipend lin the flfth and subsequent years) was £39.856.
7. Trustee remuner4tloTh Jnd related party transartlons
Benefits paid to the Mlnlster are shown In Note 5.
Anne Reid, who Is a member of the Klrk Session. recelved £9,530 for her servlces as Church
Admlnistrator.
Stewart Landale, the Church Officer, recelved a salary of £9,905. He ts related to two Trustees.
Rod Ashley recelved £450 for his services a5 relief musician. He Is related to one Trustee.
Alasdair Young received £675 for his services as relief muslclan. He b related to two Twstees.
Colin Mackay recerved £600 for his services as relief musician. He is related to one Trustee.
NaSrn Young, who Is a member of the Kirk Session, received £180 for his services as rellef
musician.
Other than staled above, no Trustee or person related to a Trustee had any personal Interest
in any contract or tran$att￿n 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 follo*ln$ 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. ￿Trk￿d 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 ￿K￿l￿ndS t*¢embvr3ll5
GeneNI D•siw•d Pas￿(1*d 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
r*or8e 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
I￿984
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
FI￿erFU￿￿
Coffee afttrchurth Fund
Knltand Stitth
Co￿rtS 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 ChU￿h, attNities.
George H Scabbie Bequest.. This is a bequest to provide mIn￿terIal 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 rec￿alS. 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