kOrck),ar 'h :: Giffnock ORCHARDHILL PARISH CHURCH OF SCOTLAND GIFFNOCK SCOThISH CHARITY No: SC009774 CONGREGATION No: 160860 TRUSTEES, ANNUAL REPORT AND FINANCIAL sfATEMENTS YEAR ENDED 31 DECEMBER 2024 Orchardhill Parish Church is now a linked charge with Merrylea Parlsh Church
Orchardhill Parish Church of Scotland, Giffnock Trustees. Annual Report Year to 31 December 2024 The trust5 prè&gnl th•r anwal ra1 financial statnnIS ol lh• Charity f¢rthe year ended 31 December 2024. Th• finanoal $t8lWrten15 have bBeD piopared In accorda&V1h Iho8¢¢OUnting W1$£et out Ihe BccouThtg 8nd 4Yith the Gonefal Ass8fflUy Re9ulalionsforCowrey•tswal Finance. Ihp Chanbe5 and TrusleÈ In9t IS¢olatvJl 2t¥)S, the Chatitie5 Accoun13 ISts)Ilandl R8gulaiion$ 2CIJ6 las afflendedl and Accounliry RepotbTrJ by Charitie5". Statefflenl ol RecommondÉd Pra¢tth applicablg lo chafitie6 pr8panng the1raruThts in att4rdaruYalh the Financial Rewrtiry Standard appll¢abl8 In th• UK ar Repu ol Irend IFRS 1021 as am8n#8d l¢raccouTrliw 0d5 comrnan¢ing frn 1 Janu8ry2019. Acdvltles, Achlevements and Perfonnance OuroY4rrldlng aMbltlon181o •n8ure that'orchardhlll" contnu•s. for th• fore8qoabl•futur•. lo bè hou9¢ •fchrfjgO•n worshlp, 8er¥sr•, mlJJion and celebrntoon., that In all that we do. TChUrch Of&d Tntrk9n in docthne, relotThed Pr¥byt¢n8n In polity.11 exist8togloiify GtsJ and to work farihe advanrwl of Chri$f$ Kingd4m Ihroughtyjltheworld. As a nation81 Chwch ita¢krnwfedge5 a dnCte CAII and dLty to bnng the Qrdlnancesd rehgion to the pE In w parish Of Srolland Ihrowh a ierriiori rn1&ty. 11 COteAh oth8rChufch85 in various ecwmnI both89 In S¢odan& bwnd. The Church nowhas one dietof worship at 10.15am on Sundays. which combines the ernentsQf a farnityser¥w cantempordry pras8 1098lhwYéilh Iraditicfflal itemsof YrShiP Or9 and thoir. The Chufth M akn oyn an Wethe$d•y oveniny$ for 8 Poriod of quiet rneditalion and reflècton starbny at T.Th. Sunaay 1$ $iieam8d li and 15 also ava&ble fori•er vwng On the ternet. The Wednesday evening rn8di8d¢n and refle¢tn bme &lso be accqs5edeleeboni¢alty. By th88• rneans, 3eNcey reach o much wder wdn¢•. The Chw¢h ha$ • tradIN0n choir ar CroasWordBwhich OLJr ¢oni•npornrywvrnhip group ol mu914n9 and rGerJ. A$ 88 leadlng. or patb¢ipaiing, in worship they ha¥eA v&wd i¢pertoirtr alld love UnI what they've been e¥¥¢#71 io 0thor8 The m8mbats come Irom mllTrywdks ofkfe vmth v8rfed ages and abilibe5. AtEa8terfortr188ttswy8ars the Church ho5 lumed th8 S8ndu8ry Irrto an Eastsr Labyrinth ind Invited the loxpoN•rt+ Ea81or8t¢ry In an innova1W4Y Similarty a fayd8 betore Chrisim8s. thB GommuThty is wekomed In to tyjr Christma$ Ehtrav898nzttre the Christmas 5tOryis browhl io lrf$véhthe help of thuich rnembern Bctsng out the rol•s p8rV¢ipani$ in th&Chrl$knas story. These e¥ent5 briro $$8 iw¢rt8nltirnes in the church calendorto IKfr dlwifvj th8 MmUnitY 10 oxpiore rrAtters offarfh and 5pinbJ•lity. have bo8nwdl Suped in the Wk commuDlty wllh 300 poop attendiw eath e¥t ThWa91he ehh year ofih? free of Kindness" we in¥ile every¢Tro kn ourcommunltylo lake a grft tag from the Iree outs£ our budding buya PT98entfor a childor ieeTra9er bi wed $0 tht Ihty opErience theioy of Christma5 by reeelving 8 gfft. Thiq ¢ommvnity outreath Wolt parfnerswth 12¢Pt8rifj89 10 holp lack ihe grave issue of po¥erty atfading so many in S¢oU8nd and we are d&lighted thHI Giffncck Pnm•ry S¢hwd, Thufflli8bank PrKn3ry Scho. Vvwdlarrn High School and Whiiecrlgs Rugby Club ¢onbTr io take part by hosliw 8 In th•rprernis85. Because 01lhe g?nerosty kirn9550f pwlo h our¢rynmunity, morè ihan 1.750 cren And YOU wopfe roeew at ChrislmH&. One ol our wncipal aims Is to gwo sucrur4nd as$i$18n¢• 10 In need of hety and PASt¢F81 C8retsam wo elly b9h1J ihg scone5to gwe as much hfrlp As pOlt8 10 athlava wrth manyworkhig 18thg •nd foi 1th5e In ne8d. TheGenerAlion Story proioct •mbra¢o8 d$tythrgh our irtW92nerabonAI 8ctivittesith thldro from Giffty)ck Primary Sthool and Nurgery and ChLYch m8mb8rn. Th98e 8¢¢ral and creatve£ngagenwl$ briw toqeth8r youngerand 0e[generationsfor a common purpos• TY build on the slrengthlthotdfferenl geratn$ve1O offer. nuiiurg uDderstandiw, rnuiual resp< tackle and ¢halleng• agatsm. . Th¥or¥J#1 Grffnwk PfimarySthI 5tartaJ in the tWmOrn8oftho thjfth in 1WY2 a 50th15 led to aioht pr¢l8Ctto recraat• th8 Old hl[00M as a Sm1 museum shwAng th8 ¢hawe$ in 10aM9, technowy, IAmltylK¢, toy4 P8stim•s Cornnwn Ill< er(. Tr musgjm In 2022 is avallatle to all to Conwwsih•i many d the Iqdw member5 oflhe cggAtn mnyofour otherrnerthrgcoNUnu• tr) mak ul•r ¢oni 10 6wvlre of the needs ond generalwdlbthng. A 9YPty¢hIdn Irtyfr Primary Scthc4 nuFseryoJn•to th•Chwth to patbLypate in'8ookbu9" to onioy 910 and $lryiro." tWo¥otessls Qrganisqd by thp Smtbsh Book Trugl. An ldthnai sethon run5 on a WnE&yOnd 18for th8 ider¢unffwtyty Both Ih85e se66S areled by th•Yothh ar FamiliBs worker. Ourons and ab0$ 818 frOY owen WnwOuyoffered t0othgrthurchfj8d LwJaniBathn& AtUmD•ourchtK has tsn u¥d by Gwow Prn8by¢8ry and h awalkb farotherwu TFOi¢hard Caia nty¥opon$ Tuesday. WednesdayaThttThursday offoAn9 Mt$n¥¢ksd drfnk$and a friendty oor fordl Orthard Tcts L4 a Qutre8¢h vonwre forfamil5 pie Sch chihlren.. Ih•ChuFeh pro¥id8$4 wekorring spaco forchlbjren to •Y and f¢r Ihok¢ar8tsto socialise. Toy5 aj hospitaityAr4 prwdod. VV& hAve ln1rodud Co$y C8féwhi¢h a Gtsfor 8ecoThYary sthord chibon to w0de a spac*f¢rthem to rneet aft¢rsthoc4 io gather and tak8 p8rt a Variety0ftsyI8S. th•Chur¢h 10 rn14d¢nshpts.
Orchardhill Pari¥h ChurGh of SGodand, Giffnock Trustses. Annual Report Year to 31 December 2024 AcJvitres khlevements and P•rforn)anc• (Continuedl M&$8y Church w¥$ row 415 ago and itcontinue& tow•kxme ¢hihknn and th•rfatnllEes ID in a way thDt inyows rnalmty, c£lebraUon and hogPit811ty'. aclvlU8s are arranw around a blwtsl theme t¥ a shared meal. b) all w 8th1, Orrthord Tol& Coiy C8fé and MeJJyChurth arv open1041. On a Frhjay afteinoun IrDtn S.7wn y. wg a0 Introdurd OY Iortrardhlll Yr#Jthl ertouragé cNben from PrinN4ry 7t0 Wior61o me8t and bKorne Ved in • vari•ty ofactivrfw. W• aro in psrtwrnhip 4ThJ have dqvjbped u chae rdatb?n6hip Cgrnw&4rK ¢Jr¢h and there awek PJod COn trorn the l(Kal CAunIty everyW&Jnesday for ¢nw¥d delfft 10 C8rnWJr day Work (K ihe COmJnIty hubca1 the Blac Docf Shop hasbeqn CLYnpletul and thi$ larylty cpen to YIL Thi5 corryrmes a wNk5hopwheie many 3thilie5 can t4ke Flac• 4n arga 301 aslde fc reTre$hments aThJ chall8r. vVh1 Ih Vgnlur8 was orlgin81ty Started as a fundt8Y6ing acbwty furthe861h G13sgDw BOYB Brigade ty apIn9 second hand 10 r&5ellw these. itwas realised 41 9e¢ond t¢y8 and vther items cOd be used lo rnEqt the needs of olhw5 oui communty. Th1$ hats ¥xtsnded lo such a degFee that every atsam ol lUn188r9, InCIlIn0 yowo peop. accqpt larg• amounts of 8@hOld goods. to, dothing and furrnture from a wJe area. Each wo4k van qr• cdlod•O by MaslDw's crrMInIty, a charitylhat Ihen distrwes Ihese£oods 10 refugee$, asylum seeketsand Inose e>petnciny h¥dship In ts gr8alerGlaBoowcommLnty. The Bck OtyJrShop sDlunteors 4150 &qrry out &tt•r pthng w•èkty lo&ly. As In pFewou8 Churth mernbe eneu5 in Iherhelp tolh05e 95 fortunalo In souoty.. nDtsbty by donaliro in cash or in kiThl io the Lo•"rvJ House Mission. 1890 City Mission. Ma51ow5 las menlioned abo¥el. WalerAiJ. Prostate Cancer 8rKI tha Camadric Food 8ank. There Also a sutrlADbal collèctyon made for the christ& hjd Oaza appeal and Blble Sodety ofpakis are stron9 badrThnten dubs. trlwk)rs b¢ttrn lh a90¥ of 10 nnd 16, and a aenp)Tclubforthoae over 18 8nd thwe also a ¥ry%l atiended cbJb. Thevthklong Sutniner Club related enIS tske Flqct in Augu¥l aThY ihe youwsters enp)y Ihe 8¢Jvtlle8. The Youth aTrJ Famlll88 wrylorconbnuesto ene4yJragelarrlt•s iheirchtdren to P8rtKyle th Ih8 and %thofth• Church. ThiB bidudgl A S¢Pthl Mossy Churth and OYI groLP. Wo doll with manyoth•r psrish r•BPon1kti•BWhl¢th 4rfBo.' tho60 ndude b•req¥qmerth, MunBallrg And 8s8is18n¢e. Scth Chaplalnty fomis part DfthèTrth suppthed Qr¢harthll. The faLKof Ctyjth kppl in go(¥J otdoryhith essential rewrs and Mantonor rarried ou188 qulthty a¥ po$tle We regularly enquye r4 hAM uyers ifty aré 981 fy)8lr aceoffrtaatit• and any ctrfnpLI'nts ate knked nto 8¢ted immethatdy. k evtsry h¢r owaniithn wo relyon the gojdwm and ¢folhers. V¥eshell Seek to c%u8 to nLYture In ourdelerrrinallon lo ensure Ihal our Cmrch remains an energetic and exL?ting cÉrtt of Christian wtY8hip and 8 pl&e whBre al mBrnberè ol the feel wekcthe We gho11 obo seektowoth pattrxr5hip ihp W rrjnty to help su5tan. impro¥e, enhan and deveknplhe lives ofall those iThthe area. We ¥trNe Ip keep 4breaBt cldevdowwnts in worip8nd in a&pectofC1vth znd cvntinuDUy rvrfi•VOW work a#we pJ8n forthefutLT. Nw•T InfobUn aboutthe Church and be otA8ined 08 foll A Chur¢h lor¢hardhlll.org.uKI eombios infonallon from thè Churth m8wD¥ and mitiTri sheets lo brirvJ IheChurcW¥ rrB$sage lo a lder au¢entè. Churth wehde¥$o r4rrie Infomat at¥JulOlllaT#5aIo% and groups Ihal meet the Churth •nd cmnxmityne¥ Wa Aso usa metha $1ts5, dgtgl$are'. Fac4book - CthdlI1 PArfsh Chur¢h X.fi¥y TWtIBr - @Orcharthll Cofs Awelrnme Oeskis sl•ffed by votht8Wg 818%Wdl ofworship. pThdng a rdry2 olinformAl And n88 for$itorS and wUL¥¥¢s6. C¥ders ol SeNcèatvJ Chu¥th NLWJ dla¥xJted e&lronicaly AquarteNy magaJne. the Orcardhll Record. b producèd by tsamaf¥oluntwr5 ond nowwWe online with ? printsd copyfor th08eTr*tho Tlf and c•n bo ¢Ithd
Orchardhlll Parlsh Church of Scotland, Glffnock Trugtees, Annual Report Ygar to 31 December 2024 Flnanelal and R080rve8 Revlew The TnJst60s' polky 18 to btyl annvally wilh a en8uring, a8 far as p)3sible, that inojmg wtll, all91, gx¢8ed endIlUrE. Th¢ir intention is not to acmUlate signffic8nl 888e¢s but to ingother fuTrJ$ to fvther the obie¢tive¥ of the Church. Thèir policy to hold rgserve& of approximatsly nine rnonlh's expenditur8 iogeth8rwith an amount suffici8ntto eovarany Calls on tha r•sknrted funds which at 31 DBC8mber 2024 were £35,781 12023 £32.9501. Th9 88e6 of thg Church aR hekl to provid8 for the ongoing work OF th8 Church forthe short to rnedium term future at least and to rnake prowsion for arw unforeoegn gvèntu01.9SWh1¢h moy ariso sudi as èssèntial wirs nacassaryto maintaln ths Tab of urCh Pro[ts. At 31 Dacémbar2024, th8 Church hald unrestrictsd funds of £308.190 12023 £294.1011 and detaik of all fuTrJ8 org gNen in Not8 14 to Ihe accounts. Datails ol mov8m•nts In thasa roserw are th shown in Note 14. There has been an incre8Be in total fvnds of £16.920 12023- inue88e £13.4091. Total donations 8nd Itt•s. induding GrftAKJ re¢¥)very at £29.&8112023 £28,429), Incre858 of £16.01712023- lficreaBe £5,683). There has been an In¢ased in regular giving5 bui818o sorne extra on8 off gfi5 that hav8 Nnprovèd tho rèsutt. Whib reeognisirfj the ger08 ofthe gNing In th• yèor. it is consld•red Ih8t aener81 offerlrYJs 11 have to Increase to meet edd"on81 eynses suth as enepay costs ond to allow the existsng work undgrtak8n by the Church to Contin and liourtsh. Invèstm8nts ith tho Churth of Sc•land sh(d unreallsed 9ain8 af£14,2(2023- £13,875). Hall rental Sncome from oulsidg or98ni$ations has tonbn1 ata hvJh 18v•I allhoL&h d•¢r•AS $113hly frcm tha prtyj$ ypar. Gonor81 o¥pnditurefoT whith the Churth ts respo) r¢maia$ fairfy cjjnstsfit with èvèry •ffort t•ing mad• to ach beslv81ue for money. Where p(b9 eV8ry effort i4 made to f8d#im VAT on ehureh repoirs ma1Thtenare costs underth¢ Lr4tsd pla of WorBhip Schama. InVtm8nt Pollcy and Perforniance IrbV861rn8nts arè madè with th8 Chuich ofScoUand Inveskys Trust, are regularfy Rviowed, and are d¢svJned to Bn 4)propriate mt% of income and 8190 an OFWrtunity for c8prf81 grtyth. Thi8 pjlicy is parat• fr)m thè r•s•rv8$ pol. Rl8k Man89oment Th8 Kllk Session revrew rrsks that are wtinentto the Charity incfvding finana81 rePtran81 risks wilh régu18r T1$ beirg rled. The property and financa commltteos managg the risks re lunding of cornrnthents to thg matean of thlwch ar¥J facilitteg ar w¥ler addre88ing any rosues vthich 8ri8e Stru1, 13ovemance and Management Dbcv88ion8 contnued during 2024 abouttho inwlw•ntatson oftho Pr•sbytory Plan lortha Gl88gow8rea. Tha concluslon of these di$cu$siorffj wa$ thlha Churc con5hI8red Ihatth8 5t way l¢Avard to onler a lomial linkage Merry1¢8 Parish Church. On 27 0dtsb812024 the congregations ofboth churches oveThthelmingly voted for thi8 linkage arys. following tho approval of Glasgow Presbytery, thi8 bec8 gflectivg Irom 16 J8nuary2025. As time gees on the two churches wll incre88sngly work together. Thè congre9alon Is a regi8tsrgd charity. nurnt¢r SC009774, is subjèdto tha Aets arKI regulallon6 of the General Assembty ofthe Churth ofscolland, and was &dm•iist•rnd In aceordance ith tenrn ofthe Unitary FO of Conjlilutson. The S•ssion MberS are the EklerB ofthe Church and are ch058n frorn Ih08e MberS ofthe Church th are o)n61der&J to have Ihe appropriat¥ grfts and skills. Thè Mlni$t8r. who Is a membgrolthe Klrk Sesslon,18 ebcted by the corvJregaltoTh aTrJ inducted by Presbytsry. The Kirk Ses¥ion. which m•&is. on a¥era9e, eyht time8 8 year, 16 ¢haired by the Minrater and is re5ponsib forall Aff81ts wlhln Ihe Churth. Certain re8ponBibilitr98 oflh$ lQrk 8es8lon ara to e0mm[tteeroups (tho maln ones teing the Tranc• Group and thg Property Group) a5 rnmkond oxpenditijre protocots teing opwo¥ed during the year. Th•* roport to thè Kirf( Govamance matter8 are cOnIty revi9ed.
Orchardhlll Parl8h Church of Scotland, GSlfnock Trustees. Annual Report Year to 31 Decembor 2024 Tru8tO08 Th? TnJ5tees are the Sesslon h1embers as belw. PTInc11 Ollk• Ch811ty Nam•.' CYchardhHI PAri5h Church L8coUand, ¢ Carity R•3NtrBtiC Numtsryr.. orywauon ft8feM Nurter.. ContaP4jdr8B8.' (drlI1 Parlsh Cr¢h 12Churti Ro& Glaww G46 &JR
Orchardhlll Parish Church of Scotland. Glffiiock Tru$to98' Annual Report Year to 31 Decamber 2024 IndePendt Examlnor Bankorn Virgin frkney PLC Rq(knod Bank Limit Nexu8 8uilding. Brn80•y. Letchworlh Garden Cty SG6 3TA GlasgL)W G413YW Trust•••' RMpon•lbllltle• In R•latlon to the Flnanchl Statthnents 4ority tn¢&teeg 8Te responsib for pr•parlna a TnJst••s' Annull ReFQrt and Finart4al Sl3twnBnts Nl [dan0 WAth alible law aDd Uruted lQ"ngdcffl Altntir Standards (Unmed JQngdcn Gan8raIA(p1JAcUn1j Practi1. Th• lawapplie• to in Seolland rBWiTrS the charitytru¥te98 to PTepaR finan081 gtotsments treatyear¥thth 8h(w a tDJe aThJ fair¥01 the st8te of affalrs oftt chArtty 8nd of fv in(tyniTrJ re8our apFlc¥tron of rescurn ol tha ¢h8rtyfor that Feriod. In prepartng the finan¢ial statem•nts, tho tyustott or• r•quthJ to., 8eK8Ct 8Utabkn &(WJnng p)lths an¢1 thon 8Fptyth8m corl8knnty, ot6erv8 th8 m81troJ8 and princsp188 In the opplvbb thorltles SORP., mak•ludg•monts and •Étimat•8 that ar• r•atstsnab and pFud•nt,' state whetherapplThble 8¢counlino Slandards aThJ stat$ ol reKLffimend8d pYadc• ha¥• b8•n fc4hThwY, subiact to any dopartum dixbxe(l ewained in kn fInana 0tents.. and prepare finan(¥al 8tstemenls on Ihe swirvJ Ix baSiB unle38 it 18 inaFpfLpriatg to pr•5wr•thJl lh• Ltsrty WAII c1yrf1 In OFw•loMI ox16t•nr. Th¢ Tru•e¥ ¥r¥ ¥pon81b1e for kggpw propgr aoUnting recotd$ which dBdo8e, vith reasOnae acc at arrylhTh•. tho fin8ncial 8t8temonts wlth thè Charib81 and Truste•& IrN8slmeTrt Iscouand) Acl 2005 aTrJ thg Chortyg8 Accounts IScolarkYI ro9ulath$ 20C6 las Thay also Ytsponsible for $8leguardinglh• 8s58ts of thè dwrity and reBBonat4e sps forthe pre¥entbn arKS deGtrcffj offr81 and th irreoulanlles.
Orchardhlll Parfsh Church of Scotland. Glfftiock Independent Examlnetrs Report to the Truste88 of Glffnock Orchardhlll Parhh Church Ymr to 31 DKombor 2024 I rw on ac4Y>unts oftho thaity f¢ Iha parend& 31 2024, ar• sot OLrt pages 7 to 15. Tru¢to98 In¥e6bmert IS¢xdandl Act 20)$ and thè Charibts Accounts (Sco1) Rggulstion¥ 2C(fj ( 8Trwnded). Th• chaitty truste88 condgrthallhg oUdrtwuirwTht of RgJutallon 10(11 la to c l ofthe AccJnts Regulaiions doas n appty. h 16 my $pc1bl1ify to examine a97nts as rwuirod 11r8e¢ 44111 Icl ofth&Act and to Stalè1r matter8 have cx)me t) rny atbntion. BMI• of thp•RtEX1Mln•rf• R•port K6fexamination is rrIed ovt in accordanL %Wth Reaubbon 11 of the CharSUesAccounts ISeoUandl ReouLgtions 2(MJ6 108aThpnded}. An ewin8tw indudes 8 Tfjvvwofthe aco)unling r8ccfjth k8Pt bytro tharity and A oJmpari50n ofth8 acLDunts F¥858nted wilh th988 r8cryd$. It 8180 irKludes con8ideratbn ol arty unusual rtems and dr6dosur6s in th• atttyjnts. and 88d(5 eXpnall0nB frorn lh8 tDJst888 conc8min9 any ¥uth rnallws. Th? voc&Ju$ undertaken do nc4 Provide &ll the ewdenc• thatwtyjkj b8 r•quirnd in an auditBnd corAequ8nly I do notexpres8 8n audrt on the gNen by th? acc¥unt8. Kl•pon(knnt EXth• St•t•m•nt In the coum ofmy 6xTrnth). no matior h88 f£th• to myattention.. wthich r80wnablo to thot In gny malorl rn6FCtthe Wulr8n1#'. tc koep a¢unti recorts in a¢dce Imlh Section 44111 lal ofthe 2C05 Act R•gulation 4 ofth8 20C6 Accounts regulations laj grrntsJl, and to awxnts whth accord vrith thè aeetyJnl)ThJ r8eords and c£ryly vAlh RegulatK)n e ofts >)06Accounts R&3ulatSons189 ameThJ&Jl have not beffi mo( (21 to In ry fffjWon, 8tt8nbon Shtrtld bè dwawi in order tots? a propgr uThJgTrWrg of th8 accounls to be reached.
Orchardhlll Parf•h Church of Scotland. Glffnock Statsm8llt of Flnanclal Acllvlti Year to 31 December 2024 Fuh Fth TOTAL FllAd• Furtd• TOT tb]naUons and Lffjades 167,725 46.718 167,725 46,718 152,333 375 710 152,708 OtherTradw Advlues 8.970 223.413 10.314 224.757 Totsl InGom• 209,839 2,180 212 019 R81skng Funds 222,599 1962 196,239 16,248 16.24• 12, 12, Total Exp•ndliu In¢on*EMP9w11rl t 814 14.C Lthraalised G&n on Rovalua 13275 14.762 12.4T2 13.B75 16.920 12.663 13.409 R•¢0111 01 Fund• Tolal Fthas 8rW 294.101 .99) 327.051 4S,613 313,642 Tow Fund• Carrf•d FoNMr 308.1S¥J 35.781 343.971 291.101 32.89) 527.051
Orchardhlll Parlsh Church of Scotland. Glffno¢k Balance Sheet A8 at 31 December 2024 2024 70TAL FyndB Tangib A88•ts Inv•8ts11ont8 28,C40 207,272 28,040 243.CO3 31.865 195.341 31,865 228.291 35.781 32,950 Tolal FIX A••lJ 2fl.206 OBbtors Cash at Bank and h) H8nd Depojit FUTr 12.0)7 12.C4f 11,393 33,822 28,138 33.622 28.138 Tt¥lal Curr•rtA•••t• eo,510 ,510 73.353 73,353 L11kn . Due Om•Yw: Credors 11 ,8321 18.4561 18.4581 Tol•l bIlItl .458 308,190 32,950 327.051 Th• Funth of th• Chailty: G&#•l Fund$ 14 .190 308,1 35,781 294,101 294,101 35.781 32,950 Tof•l CP•rty FwKI• 306.190 35.781 343.971 294,101 32,950 327,051 Thv AG&xmtSTAn •FvMd by the Twustees ffi19 1¢6¥&14¢f 2025 and oned on Ihew bvham by..
Orchardhlll Parfsh Church of Scotland, Glffnock Not08 fomiing part of the financial statements Year to 31 December 2024 1). A¢countlng Poll¢lo8 Inopal accounting policle8, twhlch hav• t••n con6ist8nUy applk8d In ts currnnt and prvidlrvJ al In dealiro wbth rterrffj whil are c•n8idefed material to the afxounts, are aet out tekm. B•lB of Prepar¥tlon acc¢)unts have bew prepaRd under the hi$toric81 ¢0st Convgnlion, modffigd io refiec4 the induston of iftrV8strrkents at markat V81ue. and in 8cwdaTkce with applicgbb 8ccoun¢irvJ 8t8nd8rd8, Amjnting and R¢Forhng by Charits.. StBtement of Rgcomffnded Practic8 to char.8$ preparing their a¢Unts in aOrdanc• thg Finanaal ReporbThJ Stsndard aFf4Kabl# in the UK and Rewlic of Ireland IFRS 1021 lefts¢tive 1 January 20191, the Financaal Reporhng StsndBrd applicabkg in the UK and Rwublic of IrelaTrJ IFRS1021, the Ch8rits6 ar¥$ Tru6te8 Investment (SClaj>A¢t 2(K15 and the Charitieo AccoLtnts {ScOllal R8gvlation$ 2((88 amrthdl. GWhwd( Orchardhlll Par&h Church mwl8tho dollOn ofa publk beMfrt•nlty undgr FRS 102. TruBtses that therg oro no mater1 un¢ortointi88 thtthe ch8rityB alty to continu8 as a going concm. Fwd Accounllng F)dI arn daulfied a8 efther rebtrfjctsd funds or unre8trlcted fuTrJo. defid aBloJlow8'. Restricted funds are funds 8uWto specifi¢ requirgment% 8$ to U88 which rnay be dedared by IhB ¢JJnor orwilh theirauthth orcrgat8d through legal proc88588. butsll •thin lh8 wdèrobiècts of d)arity. Unre8thded fund6 a atthg dBu81ron ofthe in fvrthtr ofth8 ob18et1v ofth• tharity. 11 parts of Ihe unrestricted fvnd5 are earnark8d atlhe di5cr8thM of t trusteas for a p8rttcular purpose, tw are designatsd al 8 5opar#te fuTrJ. This dèslgrsAbon has an &amLtra"ve purpose only and do88 not Wlly r061rict the truthe$' discrets k) appty th6 frJThJ. Ineomlng R••our¢ Inecffiè iti r•c41gniY wh8n th8 h88 8nltknt to lh8 fund8, rf0Mlanc8 coTrJthnJ atlached itwnls) of irKom• have been met. it18 probat4e thatthe incorr wiN be re1ved and fv wnountcan b8 asured r8li8bty. Lg9o¢y grfls are considared on a casè by case basts lollwng confimi8lon whon the admlnlstrator1exertorI0Tthg 85tate ha5 eommunie&ted in writsvJ both the amount and setuement date. In event th8t Ihe gfft in the fr)mi of an aBiet Othorthan cash or a finanoal ass8ttraded on a reniSed 8tod( ex¢hang8, recognthn 1$ subi8Ct to the value ofthe grfl being relk4bly m•asurabl• wilh a d8g¥ L r•8#on8 atturacy and to the asset having teen tran8fe¥redtrJ to thp th8rity. Dcffjatod pwfe8s5onal 8eryw and facilths are recnIsed 08 irKom8 th8rity ha8 eontrol o¥•rth8 it, any conditions associat•d wth the donated rtem have been met, the recwpt ol eC¥)r1C benafrt from th8 Use by thB charfty ofthe item 18 probaNe and the orniC Wefit ¢an b8 m888urgJ rdiabty. In l))rdanc$ lh8 Ch8tlb8s SORP IFRS 1021 Ihg general txn8 ofcongregation m8mtérs is not roc(4nkwJ. On roc•iF¢ Ilonat&4 V$S1On8l SeNIC and donated farilrtw arg rewwi88d on th8 ofth8 value tsfth8 grfé to lh• chanty which is the amount Ihe tharity would have en willing to pay to ¢)bt#in stifyi$ orfacilitios of eoulvaknt onomic t¢n8ffton tho Op mathot,. a corrosponding •nounl is bn renI8¢d 8$ gypgnditur8 in th8 Feriod of rptsipt Int•re8t on fund8 held on deprtIS Indjed rvmvabkn and tha amount on mè85ur8d mliabty by th8 th8flty,' this is nomwlty upon notificati oftha interest paid or Payab by th8 bank.
Orchardhlll Parlsh Church of Scotland, Glffnock Notes fornilng part of tho fl8181 8tatsment8 Yoar to 31 December 2024 11. Accountlng Polklo8 l¢ontlnu8d) Olsclo8ur• &ornpllon# Th• entity 58tisffi•s lh• erit•ria of b8iThJ a qualtfylng entity a$ dofined in FRS 102. AB ¥uth. odvofitsp hgj tAk•n of th6 Idl¢Mng dtsdosur• exemptlons avallable under p8r8gr8ph 1.12 of FRS 102.. l¥) no ca8MI(sW¥tatsmènt has b8•n Plated foTtho charity. R••our¢u Expandod Eyndtture 1$ regJgni¥8d cffl an aeeruals basis as tho liabilty is irKuffed. The tharity gF4ratsg a d8ffned eontrlbuuon nsiOn SCherr for Olfi of 8mpToyeès. In acc0rdarthth Govemment wubtionsw9 0fred a118mployee5 lh8 OPPOrtunt0 partidpate in the state eamirq¥ related panslon Scheme.. rtain ernployeo5 have entgod into ¢his sth8ma. Thg total cost io th8 chartty of all contribution5 is induded withln tharilabL8 actsvitles as di8dcé•d in nota 7 to Ihe a¢nts and are tharged to Iho unre8trided fund5 of thè tharity. Tanglbkn Flxed AB88ts Tha charfty has the right to occupy and use for Its ch8rltAble obfvcts certaln tanglble awts, induding the church. hal rnan88 and church ¢>ffieerfs )use. No ¢onsJeratsn ss payable for the usa of thes& 8988ts. Expenililure incurred on repair and malntenanc ofthe8e 888ets w thargad aè r•souKs •xp8nd8d In th8 Statement ol finarKHI acV¥S in th• period in ¢¢h the liability ari58S. All lan rd assots c4)slng in exce8s of£3,( exdL•JiTrJ thosè relaliNJ to Church buildinos. having & Val to th8 chaiity greater than one year, otherthan th¢Xè aquirèj lorspeafic purposes, are capitali8ed. Depreaation is providad on a straloht.line l)asIs lo writs off Ihe costor initial value. Jess residual value, of langibh fwl as1•ts mr theSrest4mated u8efvl livo5.' 40sars Fix•d asset in¥e81menl8 arg stated at m#rk•tv8lue 4ttl b8larK4 sheet date. Unrealid gains aTrJ108s•s repregertthe dfenCe b8bveen the Mat Value atthe 9Dn1rfj and end year or, rf purch#58d durfng the year, the dlfferen¢g Jth8n c05t and mathet value atthe end oflh8 year. Realised gain5 and10s5es Present the rffenc& l)eMwn prDc8ds of dlsposal and the market Valua atlh8 stsrtof tho ar or¢JMt If purchased durin9 th? year. T110 Grflno¢k Orchardhill Parish Churth 15 reccgniged as a thority fvthe pu of8ppll¢able tsxaUoTr bal?1¢>n •rY therefom not subJ8Ct to tsxalion on rfs th?ritsbl8 8L*wti8s. Tha charfty is not rectrJni6ed forVAT and r8sourt8S •ynded therefore tncfud8 irrecoverabl8 input VAT. Where VAT k8 recover8t4e tho reJat eXn5&S shown netofVAT. 10
Orchardhill Parish ChUh of Scotland. Giffnock Notss formlng part of the financial statements Icontlnued) Year to 31 December 2024 trI<lad thtrkt•d F¥dI 2024 roTAL 2023 roTAL Fund• FUD 21. Donattoni and Leuackn= Offerfngs Tax Reco¥er&J on Gfft oiforfngs Legach Contribubonsfrom Cowregaiional on$ Sundry Otr)er Donabons Tax f•cored on Oonations 123,N) 29,561 123.090 29.561 119.451 28.354 119,751 28,429 75 17 17 9.449 1.925 167.725 3.7C 9.449 1.925 167,725 3.483 1.045 1.045 152.333 375 1$2,708 al. Incom• Ir•m Ch•rllablB A¢tlvlll•o.' all Rentsi8 Weddings Chttsning8 and Fun8ra Fwdiardi Tax recovered on Fundraislng GTantsfor'knrm spa(s' and MIlar i5cellaneous 41.141 697 2.471 41,141 697 2,471 45,407 625 2,130 66 2,412 137 1,420 710 2,200 209 2,412 137 48,718 46,71B 50.087 710 41. Incomofrom th•rlrndlno act1 ND Sl. In¥•slmoni lth¢om• Diwdend$ Recewed Dep¥)sit Interest 6.454 2.516 8.970 7.798 2.516 10.314 5.595 7.439 1.095 The Inwbmenl In(4me Dlwden¢s i¥ atlribud to r¢slrlthd ar uwe¥bidedfvnd$ ¢yi 4 bth. Unr••lrk 202 Unmtrfthd P•i¢rkt•d Fund• 2O2J TQTAL Fundi 61. Analg118 of Exp•tbdI• R•iwng Funds Offg EnvelopBS Ch8rilabl&AciiwYs ng lo Grow Pre5byttry Dues Ministers Expens0¥ Salary C031¥ and OigahL41 Cowr Fabric Repaus a Ma4lllBnarte Manse Rep&r5 & M8lntenan Fire ProtscbDn Security & AGce¥8 C¢ntrtsl H2aliw. Light9 & Waler Insurance Counul Tax Organ, Thano MnnanCe. MuAc & Lk8n Slalionery. Printing & Postage Telephone. 8roadband & Webspace & Church Equiprnenl Oeprgdatll Chnslhin ÉducHlbn. Outrtath. CrXNNIfy H) Mscellaneous ExwnB SpecKql Donation 90,th) 5,392 90.680 65.129 5.039 85.129 6.039 67,492 8.816 67.492 8.616 1.191 2,280 781 16,$25 8,420 6,196 2.643 3.725 1.074 51.049 14.49) 85.539 3.039 3.039 2.280 781 18.525 8.420 8.196 2.643 3.725 1.074 1.203 11.523 7,942 6,390 2,463 3,437 11,523 7,942 2,463 3,437 3.825 3.825 1.603 1.973 3,825 3.825 1.368 1.973 400 212.485 222,599 222.599 196.239 16.246 TOTAL 222,599 222 59 16 196 239 46 Supwrt costs have not been seporatety klenliThed asthe Irusiees conslder Ihwe Dntyone charkat4e adwty, th¥elore SL¥wI costs ielatevlholty 10 th81 •ctk4ty and notbeen 8op•fAt¢ly thlrf*d. 212 465 11
Off hardhlll Parlsh Church of Scotland. Glffnock Notes fomilng part of the flnanclal statsments (contlnued) Year to 31 Dgcember 2024 71. Staff Costs and Numr$ 2024 2023 Salaries and Wages Pension Costs 60,882 4,207 2.403 4.428 Org8n cover cost after death of organi8t Social Seojrrfy Costs 67,492 85,539 The average number of ernpl¢)yee$ during the year wa5 four being." Number Number Ministerial Support Adrninislration Music Staff No employee had employee benefiis in excess of £e4J,or)012023 NOTr81. All Church of S¢¢llan¢J ¢ongregati¢n$ ¢ontribute lo the Nalignal Stipend Fund whl¢h bears the costs of 811 ministers, $lipend$ and empK)ye¢s Contributior for national insurance, pensKJn and hOUng fund. Ministers, sts'pends are paid in accordance with the national stipend scale, which is re18ted to years of service. For the year under rev th8 minirnum stipend wa8 £31.642 and the MamuM stipend lin the fifth and $ubs•4uont yearsl £38.884. 81. Trust R•mun•ratbn and R•latsd Party Tran8acUon8 No trustèe othor than the minl$ler, recelved any remuneration or ¥elrnbursement of ewn$è$ durfng the year. This tolalled £ nll 12023- nil) and in addition £3.68212023. £3.6081 was paid for council tax. No trustee or a person related to a trustee had any personal inter88t in sny trac1 or transaction entered into by the charity during the year. Rekted Party Transactions whith Consist solely of remunefatson a.. Relation to 2024 2023 Church Organist Son in law 3,103 There have been no ¢laims forexpenses by any trustee during the year. however, it should be noted that many tru8t$ contribute material goojs which benefit the Church wthout seekin9 reimbursement. No Irusle8 has waived remuner8'on or expense5. Of the offerings total of £l23,0(2023- £119,751) shown in Note 2 to the Ac£ounls, the don8tlon$ by those who were trustees Ouring th8 year. elther by way of Grfl Aid or WFO. amounted to £61.18212023- £61,099). Of lh8 Gift Tax recovered of £29,561 12023- £28.4291 shown in Not8 2 to the accounts £14,59112023- £14,5971 referred lo the current and fOtr trus*ees' donations The comparatives has been adiusled from those quoted in the 2023 accounts a$. during 2023. the church Changed to the Unitary Forn of Conststuty'on which meanl that membgrs of th8 fom8r Congregational Board were no longer tru5t888. The anonyrnty of Open Bag conlributKJns prevents the church from quantfyirrfj Trustees. donation$ In¢lude¢l in thi$ category. 12
Orchardhlll Parlsh Church of Scotland. Glffnock Motss formlng part ofthe financlal 8tatem8nts Icontlnu8dl Year to 31 Decomber 2024 91. Tatvjlblè Flx8d A880ts Bdldlngs Cost Al 1 January2024 and 31 Decemtr2024 Aulated 08prrtlatlon Al 1 January2024 Charge foryear At 31 Decamber 2024 121,135 lat Bookvalu At 31 Decernber2024 At 31 D•fibor20rJ 101. Detlors 2024 GdiAid tax Rfund d H811 rental$ VAT Trfund from Li8ted Places of Wornhip SchE other8uTrJry debtors and prepaym•nts 8.025 2.578 2,449 976 442 11). Credlto 2024 2023 Du• Ylllhln Ono Year. Ub"ltybllJ5 Outstandin9 Wom space$ grant lor lutuffj u Sundry amounts due 4,991 2.761 2,641 2.149 12). An815 of N•tAuets Among Fd 2024 Tolal Gonernl Restrtctsd Totsl 28,040 207,272 28.1)40 243,053 31,e85 195.341 31,865 228,2Y1 Inve$lmeTIts CurrentAsaets 35.781 32.950 315,822 35,781 351,603 300,559 32,950 333,509 Loss Clnt knabArtiBs At 31 D8cemb8r Trre we no D8JbJnated Funt1s. 131. Volunt•$ Irb lmOn wKh all g)ngwgalons of1 C(r ol S¢otLgrKI the congrBgthn bonth from the CorthbuOn made ty volunteer5 4Yho gNo thetr thne and I8ts willinglyfor tho bgnefftof th¥ Chwth. The areas ol congreg8tn81 lrfe whith retyon the contribulion pf volunteers many and varied #rrtt mu¢h oflhe actb wouk1 be umblg lo ¢onllnue It not fw IIN8 commitment shty*n. 13
Orchardhlll Parfsh Church of Scotland, Glffnoclt Motes fornilng part of the finan¢lal gtatsm8nts {contlnued) Yoar to 31 December 2024 141. Ilowm•nis In Fund• 1 Janwry tncomlng Outgolng 31 D8C8mt Restdcted Funds: Rtyif Fund John Smth Fund 28270 1.276 211 30,890 4,891 Unrnstrfct•d Funds: General Congregaléonal Purp)8e8 Unallocated 13 75 TOTAL FUNDS 222.599 l January 2023 InGomlng 11¥BOU 0019 Rgsour 31 Oecomr Rmlualon 2023 Roof Fund Learning & Cofiwnunty Trust Fu John Smilh Fund Time4hy TN$l FUNJ 25,288 1,862 4.854 13,609 1,805 1,1n 28270 11,8621 14fyJl 113,9841 375 Unrntht¢d Fund8: Gen8r81 Congregalknnal Purpx05 UnAlkited 209 839 TOTAL FUNDS 212019 13.87$ Roof Fund Swdftalty set tr) aCCul8t¢ fin8wTrJ forfirtur• •xwndftur• on th• Churth roof. Loornlng a Cthnmunlty T¢wtFund Thb fund, re1 frorti the Trust, had been set asbae to be used ts) accordanc8 *ith the lenn5 of the tru¥l. Tho rtm8inln9 balance In thls fvnd wa9 luliv usod up in 2023 John Smlth Fund To bg u88(1 ot lh8 dtscretion of thè Mintst•rtsrthog0 In n•ed. Tlmothy Trust Fund The encourngwngnL suppryt promotbjn ofmhbtrfes, kntjuaing Mlnlsith And and M58kin %%ithlrb thB Church of stond. Thv remaining bothrKe th thly furx1 WAS fijlty used up in 2023 14
OKhardhlll Parlsh Church of Scotland, Glffnock Notes forming part of the financial ststemonts Icontinuodl Year to 31 December 2024 151. Invéstmènts 2024 2023 Market Value Brought Forwattl Unreali$8d L-"aln on ravaluation 228,291 t4,762 214,416 13,875 Market Vatue Carried Forward 243 053 228 291 The following investrnents are held.. Income Fund 7,254 units12023- 7.254 units) Growth Fund 25,521 units12023- 25,521 untsl 80.229 162,824 79.504 148.787 243 053 228.291 C031 of Investments.. 181 818 181818 161. Collaetions for Thlrd Partiés 2024 2023 Turkey I Syria Earthquake Appeal Christian Aid Gaza Lodging House Mission St Rollox Church Maslows Communlty Hub Ik*cal refugees) Water Aid Quarrier¥ Gl85gow City Mission Prostate Cancer Camwadric Helping Hands Food Bank. Bible Society of Pakistan 1,187 1,C62 503 245 143 184 255 2110 176 207 110 2,357 ' The church has weekly donations of gmceries and toll&trfeg to support th1$ ¢aus$. 2,499 171. Contributions fr<)m Orgonisations 2024 2023 2nd A Giffnock Browni 2nd Grffnock Rainbows 2nd A Giffnoek Guid¢$ 86th Boy5 Bilgade Badminton Club Orchardhill Café Crosswords Ladies Badminton 900 700 400 200 400 200 983 1,000 1,200 1.200 3.700 3.483 15