Croftfoot Parish Church of Scotland
Receipts and Payments Accounts for the year ended 31 December 2024
Congregation No: 160925 Charity No: SC009761
Croftfoot Parish Church of Scotland
Reference and Administrative Information
Charity Name: Charity Registration Number: Congregation Reference Number: Contact Address
Croftfoot Parish Church of Scotland SC009761 160925
Trustees
Bankers:
Virgin Money, 21 Kilmarnock Road G41 3YW
Page 1
Trustees' Annual Report for the year ended 31 December 2024
Croftfoot Parish Church of Scotland
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Unitary Constitution.
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.
Organisational Structure
The Kirk Session meets regularly during the year and is responsible for all spiritual affairs within the the church together with the finances and the upkeep of the Church Property. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate. The Pastoral Committee looks after pastoral activities.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
(Give details of other activities particular to the indivual congregation eg Services of worship, Youth Activities, Sunday School, Bible Classes, Social Events, Community Activities.)
We have a lively morning service each week with around 100 adults and over 20 children. We run a twice weekly Parent & Toddler Group and a weekly Youth Club
as well as the Creche, and Sunday School. The Church is a community hub for youth and adult organisations and family evenings including film shows.
Midweek Adult activites include an arts and crafts group, Bible Study, Coffee Morning, run an Alpha Course every Autumn. Each week we run a busy foodbank.
Achievements and Performance
r leads our worship and we have 3 trained worship leaders who cover for him. Robert covers preaching and pastoring and there is also a Pastoral Committee who caeres for people and a healing ministry team which councels andc prays for individuals. On several occasions people received healing during pastoral prayer times. Our foodbank has met the needs of dozens of people with the giving out of food and household accessories, In 2024 we had 3 new members join the church, as well as seeing a growing number of adherents, including those reached through visitations & Alpha Course.
Financial Review
Page 2
Croftfoot Parish Church of Scotland
Trustees' Annual Report for the year ended 31 December 2024
Comment on the results for the year and the key factors affecting them with comparison to last year and any significant matters likely to affect next year
Our Free will Offering was up by £1097 on 2023 at £13,260, Gift Aid Donations also increased by £1562 at £39,151. Open plate was up slightly by £256 at £6,972. We also had another good Gift Day total of £4150. The Building fund closed at the end of 2024 with £3720 and I am extremely grateful to all members who still pay into this account on a regular basis. Our manse is in good order and is inspected annually to ensure the all necessary maintenance is carried out. We do still hold some investments, which are held by the Church of Scotland in Edinburgh. We did claim tax back this year at a total of £10,088. In our Restricted Funds which inclde Benevolent Fund, Flower Fund, The Guild,The Sunday School,The little
Reserves Policy
The charity trustees have considered the reserves required and have taken into account their current and future liabilities. At the year end the church held unrestricted funds of £19,038, of which £3,719 which had been designated for fabric fund.
Statement of Trustees' Responsibilities
The Trustees must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The Trustees are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2016. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees on 23rd March 2025 and signed on their behalf by.
Session Clerk
Page 3
Croftfoot Parish Church SC009761
Independent Examiner's Report to the Trustees of Croftfoot Parish Church of Scotland
I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 5 to 10.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The charity trustees consider that the audit requirement of Regulation 10(1)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
An examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention [other than disclosed below*]
-
which gives me reasonable cause to believe that in any material respect the requirements:
-
�● to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
-
�● to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended) have not been met, or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Page 4
Croftfoot Parish Church of Scotland Receipts and Payments Account for the year ended 31 December 2024
| Unrestricted | Restricted | Endowment | |||||
|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | |||
| 2024 | 2024 | 2024 | 2024 | 2023 | |||
| Note | £ | £ | £ | £ | £ | ||
| Receipts | |||||||
| Donations | 3 | 114,506 | 19,781 | - | 134,287 | 109,405 | |
| Legacies | - | - | - | - | |||
| Activities for Generating Funds | - | - | - | - | |||
| Bank & Deposit Interest | - | - | - | - | - | ||
| Investment Income | 274 | - | - | 274 | 244 | ||
| Rental of Premises | 10,809 | - | - | 10,809 | 7,315 | ||
| Grants | - | - | - | - | - | ||
| Drawn down from General Trustees | - | - | - | - | - | ||
| Other Receipts | - | - | - | - | |||
| ------------ | ---------- | ---------- | ------------ | ------------ | |||
| 125,590 | 19,781 | - | 145,371 | 116,964 | |||
| Assets and Investments | |||||||
| Sale of fixed assets | - | - | - | - | - | ||
| Sale of Investments | - | - | - | - | |||
| ------------ | ---------- | ---------- | ------------ | ------------ | |||
| Total Receipts | 125,590 | 19,781 | - | 145,371 | 116,964 | ||
| Payments | |||||||
| Cost of Generating Funds | 4 | - | - | - | - | - | |
| Charitable Activities | 4 | 140,396 | 19,297 | - | 159,692 | 113,333 | |
| Governance Costs | 4 | 150 | - | - | 150 | 150 | |
| ------------ | ---------- | ---------- | ------------ | ------------ | |||
| 140,546 | 19,297 | - | 159,842 | 113,483 | |||
| Assets & Investments | 4 | - | - | - | - | - | |
| ------------ | ---------- | ---------- | ------------ | ------------ | |||
| Total Payments | 140,546 | 19,297 | - | 159,842 | 113,483 | ||
| ------------ | ---------- | ---------- | ------------ | ------------ | |||
| Excess of Receipts over Payments | |||||||
| for the year before transfers | (14,956) | 484 | - | (14,472) | 3,481 | ||
| Transfers | 2 | - | - | - | - | - | |
| ------------ | ---------- | ---------- | ------------ | ------------ | |||
| Excess of Receipts over Payments | (14,956) | 484 | - | (14,472) | 3,481 | ||
| ======= | ====== | ====== | ======= | ======= |
Page 5
Croftfoot Parish Church of Scotland Statement of Balances At 31 December 2024
| Unrestricted | **Restricted ** | Endowment | ||||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | ||
| 2024 | 2024 | 2024 | 2024 | 2023 | ||
| Note | £ | £ | £ | £ | £ | |
| Bank and Deposit Balances | ||||||
| Bank and deposit balances | ||||||
| brought forward | 33,994 | 5,309 | - | 39,303 | 35,822 | |
| Movement in year: | ||||||
| Excess of Receipts over | ||||||
| Payments | (14,956) | 484 | - | (14,472) | 3,481 | |
| ------------ | ---------- | ---------- | ------------ | ------------ | ||
| Bank and deposit balances | ||||||
| carried forward | 2 | 19,038 | 5,793 | - | 24,831 | 39,303 |
| ======= | ====== | ====== | ======= | ======= | ||
| Investments at market value | ||||||
| (cost - £3609) | 7 | 12,971 | - | - | 12,971 | 11,852 |
| ======= | ====== | ======= | ======= | ======= | ||
| Assets | ||||||
| Gift Aid Receivable | - | - | - | |||
| -------------- | ---------- | ---------- | -------------- | -------------- | ||
| - | - | - | - | - | ||
| ======== | ====== | ====== | ======== | ======== | ||
| Liabilities | ||||||
| Ministries & Mission Contributions | - | - | - | - | - | |
| ======= | ====== | ======= | ======= | ======= |
The accounts were approved by the Trustees 23rd March 2025 and signed on their behalf by:
----- Start of picture text -----
Session Clerk
Treasurer
----- End of picture text -----
Page 6
Croftfoot Parish Church of Scotland Notes forming part of the accounts for the year ended 31 December 2024
1 Basis of Accounting
These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005, The Charities Accounts (Scotland) Regulations 2006 (as amended) and the Regulations anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2016.
2 Movement in Funds
| At 1 Jan | At 31 Dec | |||||
|---|---|---|---|---|---|---|
| 2024 | Receipts | Payments | Transfers | 2024 | ||
| £ | £ | £ | £ | £ | ||
| Unrestricted funds | ||||||
| Designated Fabric Fund | 4,930 | 7,114 | - | 8,325 |
- | 3,719 |
| General Fund | 29,064 | 118,476 | (132,221) | 15,319 | ||
| ----------- | ------------- | ------------- | ---------- | ----------- | ||
| 33,994 | 125,590 | (140,546) | - | 19,038 | ||
| ----------- | ------------- | ------------- | ---------- | ----------- | ||
| Restricted funds | ||||||
| Benevolent Fund | 296 | 610 | (433) | 473 | ||
| Flower Fund | 1419 | 945 | (652) | 1,712 | ||
| The Guild | 570 | 1,490 | (1,180) | 880 | ||
| The Sunday School | 267 | 279 | (79) | 467 | ||
| The Little Lambs | 304 | 1,977 | (2,232) | 49 | ||
| SWAG | 357 | 401 | (457) | 301 | ||
| The Pantry | 2096 | 14,079 | (14,265) | 1,910 | ||
| ---------- | ------------ | ------------ | ---------- | ----------- | ||
| 5309 | 19,781 | (19,297) | - | 5,793 | ||
| ---------- | ------------ | ------------ | ---------- | ----------- | ||
| Endowment funds | ||||||
| General Fund Bequests | - | - | - | - | - | |
| ------------ | ----------- | ------------ | ---------- | ------------- | ||
| - | - | - | - | - | ||
| ------------ | ------------- | ------------- | ---------- | ------------- | ||
| Total Funds | 39,303 | 145,371 | (159,843) | - | 24,831 | |
| ======= | ======== | ======== | ====== | ======= |
Purpose of Funds
Benevolent Fund - Supported by income from the Kirk Session.
Flower Fund - Supported by income from the Congregation, it provides flowers for display during services of worship which are then distributed to the sick and bereaved.
Youth Fund - Supported by income from offerings from the children & donations from congregation, it provides funds for youth work in the parish
Fabric Fund - The Trustees have set aside funds for maintenance of the Church property
General Fund - Deals with the day to day running of the Church
Page 7
Croftfoot Parish Church of Scotland Notes forming part of the accounts for the year ended 31 December 2024
| Unrestricted | Restricted | Endowment | ||||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | ||
| 2024 | 2024 | 2024 | 2024 | 2023 | ||
| £ | £ | £ | £ | £ | ||
| 3 | Analysis of Donations | |||||
| WFO Scheme (non Gift Aid) | 13,260 | 13,260 | 12,163 | |||
| Gift Aid Donations | 39,151 | 39,151 | 37,589 | |||
| Tax Recovered on Gift Aid Dons. | 10,088 | 10,088 | - | |||
| Ordinary Offerings (Open plate) | 6,973 | 6,973 | 6,716 | |||
| Fabric Donations | 7,114 | 7,114 | 6,865 | |||
| Other Offerings, Donations, etc | 37,920 | 19,781 | 57,701 | 46,072 | ||
| ---------- | ---------- | ---------- | ---------- | |||
| 114,506 | 19,781 | - | 134,287 | 109,405 | ||
| ====== | ====== | ====== | ====== | ====== | ||
| 4 | Analysis of Payments | |||||
| Cost of Generating funds | ||||||
| Investment Manager’s Fees | - | - | - | - | - | |
| Offering envelopes | - | - | - | - | ||
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| - | - | - | - | - | ||
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Charitable Activities | ||||||
| Ministries & Mission alloc | 52,331 | - | 52,331 | 47,832 | ||
| Presbytery Dues | 5,854 | - | 5,854 | 2,407 | ||
| Minister's expenses | 2,908 | - | 2,908 | 2,579 | ||
| Council Tax | 3,451 | - |
3,451 |
3,368 | ||
| Other Salary Costs | 11,387 | - | 11,387 | 10,880 | ||
| Fabric repairs & maint | 8,325 | - | 8,325 | 6,134 | ||
| Heat and light | 18,192 | - |
18,192 |
5,404 | ||
| Insurance | 2,781 | - | 2,781 | 2,587 | ||
| Church Office Expenses | 5,291 | - | 5,291 | 5,609 | ||
| Organ & music | - | - | ||||
| Printing, Stationery & Postage | - | - | ||||
| Other expenses | 29,875 | 19,297 | - | 49,172 | 26,533 | |
| ------------ | ---------- | ---------- | ------------ | ------------ | ||
| 140,395 | 19,297 | - | 159,692 | 113,333 | ||
| ------------ | ---------- | ---------- | ------------ | ------------ | ||
| Governance Costs | ||||||
| Independent Examiner's Fee | 150 | - | - | 150 | 150 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Other Payments | ||||||
| Purchas of Investments | - | - | - | - | ||
| Purchase of Fixed Assets | ||||||
| Multi Media Equipment | - | - | - | - | - | |
| Other Equipment | - | - | - | - | - | |
| ------------ | ---------- | ---------- | ------------ | ------------ | ||
| Total | 140,545 | 19,297 | - |
159,842 |
113,483 |
Page 8
Croftfoot Parish Church of Scotland Notes forming part of the accounts for the year ended 31 December 2024
5 Trustee Remuneration and Related Party Transactions
During the year one trustee (the minister) received reimbursement of expenses of £6,359 in respect of council tax of £3451 & travel and expenses of £2908.
No trustee or person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
6 Minister's Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review, the minimum stipend was £31,642 and the maximum stipend (in the fifth and subsequent years) was £38,884.
7 Investments
| Investments | |||||
|---|---|---|---|---|---|
| Market | Gain/(Loss) | Market | |||
| Value at | on | Value at | |||
| I Jan 2024 | Purchases | **Disposals ** | **Revaluation ** | 3I Dec 2024 | |
| £ | £ | £ | £ | £ | |
| COSIT Growth Fund | 11,852 | - | - | 1,119 | 12,971 |
| ------------ | ---------- | ---------- | ------------ | ------------ | |
| Held in respect of: | |||||
| Unrestricted Funds | |||||
| General Fund | 11,852 | - | - | 1,119 |
12,971 |
| ------------ | ---------- | ---------- | ------------ | ------------ | |
| Restricted Funds | - | ||||
| ------------ | ---------- | ---------- | ------------ | ------------ | |
| Endowments Funds | |||||
| ------------ | ---------- | ---------- | ------------ | ------------ | |
| ------------ | ---------- | ---------- | ------------ | ------------ | |
| ------------ | ---------- | ---------- | ------------ | ------------ | |
| 11,852 | - | - | 1,119 | 12,971 | |
| ======= | ====== | ====== | ====== | ======= | |
| Collections for Third Parties | |||||
| 2024 | 2023 | ||||
| £ | £ | ||||
| Turkey/Syria | 895 | ||||
| Lodging House Mission | 141 | 176 | |||
| Bridge | 250 | ||||
| MSF UK | 227 | ||||
| Ukraine Wood Burners | 228 | ||||
| Food Pantry | 344 | ||||
| Erskine Hospital | 750 | ||||
| Glasgow Street Pastors | 300 | ||||
| Crossreach | |||||
| Christine Aid | 554 | ||||
| Int Rescue | 227 | ||||
| Poppy appeal | 500 | ||||
| Turkey/Syria | 895 | ||||
| --------- | --------- | ||||
| 2,867 | 2,620 |
- 9 Collections for Third Parties
Page 9
Croftfoot Parish Church of Scotland Year ended 31 December 2024 Appendix
FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
| CAPITAL ACCOUNT Credit Balances held at 31 December at cost Market Value of Balances at 31 December REVENUE ACCOUNT Credit Balance at 31 December |
2024 £ 11,735 11,735 2,648 |
2023 £ 15,796 |
|---|---|---|
| 15,796 | ||
| 1,860 |
Page 10