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 trust￿5 prè&gnl th•r anwal ra￿1 financial stat￿n￿nIS ol lh• Charity f¢rthe year ended 31 December 2024. Th• finanoal $t8lWrten15 have bBeD piopared In accorda￿&V￿1h Iho8¢¢OUnting W1￿￿$£et out ￿ Ihe BccouThtg 8nd 4Yith the Gonefal Ass8fflUy Re9ulalionsforCowrey•tswal Finance. Ihp Chanbe5 and TrusleÈ In￿9￿￿￿t 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 the1rar￿uThts in att4rdaruYalh the Financial Rewrtiry Standard appll¢abl8 In th• UK ar￿ Repu￿￿ ol Ire￿nd IFRS 1021 as am8n#8d l¢raccouTrliw ￿0d5 comrnan¢ing f￿rn 1 Janu8ry2019. Acdvltles, Achlevements and Perfonnance OuroY4rrldlng aMbltlon181o •n8ure that'orchardhlll" cont*nu•s. for th• fore8qoabl•futur•. lo bè hou9¢ •fchrfjgO•n worshlp, 8er¥sr•, mlJJion and celebrntoon., that In all that we do. T￿ChUrch Of&￿￿￿d ￿ Tn￿t￿rk9n in docthne, relotThed Pr¥byt¢n8n In polity.11 exist8togloiify GtsJ and to work farihe advanr*wl of Chri$f$ Kingd4m Ihroughtyjltheworld. As a nation81 Chwch ita¢krnwfedge5 a d￿nCt￿e CAII and dLty to bnng the Qrdlnancesd rehgion to the p￿E In w parish Of Srolland Ihrowh a ierriiori rn￿1&ty. 11 CO￿￿￿teA￿￿h oth8rChufch85 in various ecwmn￿I 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 Y￿rShiP 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$ $iieam8d li￿ and 15 also ava￿&ble fori•er vwng On the ￿ternet. The Wednesday evening rn8di8d¢n and refle¢t￿n bme &lso be accqs5edeleeboni¢alty. By th88• rneans, 3eNcey reach o much wder wd*n¢•. The Chw¢h ha$ • tradIN0n￿ choir ar￿ CroasWordBwhich OLJr ¢oni•npornrywvrnhip group ol mu9￿14n9 and *rGerJ. A$ 88 leadlng. or patb¢ipaiing, in worship they ha¥eA v&wd i¢pertoirtr alld love U￿nI what they've been ￿e¥¥¢#￿71￿ io 0thor8 The m8mbats come Irom mllTrywdks ofkfe vmth v8rfed ages and abilibe5. AtEa8terfortr*188ttswy8ars the Church ho5 lumed th8 S8ndu8ry Irrto an Eastsr Labyrinth ind Invited the lo*xpoN•rt+ Ea81or8t¢ry In an innova1￿￿W4Y Similarty a fayd8￿ betore Chrisim8s. thB GommuThty is wekomed In to tyjr Christma$ Ehtrav898nzt*t*re the Christmas 5tOryis browhl io lrf$vé*hthe help of thuich rnembern Bctsng out the rol•s p8rV¢ipani$ 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 Sup￿ed in the Wk commuDlty wllh 300 poop￿ attendiw eath e¥￿t Th￿Wa91he e￿h*h 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 $0 th*t Ihty o*pErience theioy of Christma5 by reeelving 8 gfft. Thiq ¢ommvnity outreath Wol￿t parfnerswth 12¢Pt8rifj89 10 holp lack￿ ihe grave issue of po¥erty atfading so many in S¢oU8nd and we are d&lighted thHI Giffncck Pnm•ry S¢hwd, Thufflli8bank PrKn3ry Scho￿. Vvwdlarrn High School and Whiiecrlgs Rugby Club ¢onbTr￿ io take part by hosliw 8 In th•rprernis85. Because 01lhe g?nerosty kir￿n9550f pwlo h our¢rynmunity, morè ihan 1.750 c*￿￿ren And YOU￿ wopfe roeew at ChrislmH&. One ol our wncipal aims Is to gwo sucr￿ur4nd as$i$18n¢• 10 In need of hety and PASt¢F81 C8retsam wo elly b9h1￿J ihg scone5to gwe as much hfrlp As pO￿lt￿8 10 athlava wrth manyworkhig ￿18thg •nd foi 1th5e In ne8d. TheGenerAlion Story proioct •mbra¢o8 d￿$￿￿tythr￿gh our irtW92nerabonAI 8ctivittes*ith thldro from Giffty)ck Primary Sthool and Nurgery and ChLYch m8mb8rn. Th98e 8¢¢ral and creatve£ngagenwl$ briw toqeth8r youngerand 0￿e[generationsfor a common purpos• T￿*Y build on the slrengthlthotdfferenl ge￿rat￿n$￿ve1O offer. nuiiurg uDderstandiw, rnuiual resp< tackle and ¢halleng• agatsm. . Th¥or¥J￿#1 Grffnwk PfimarySth￿I 5tartaJ in the tWmOrn8oftho thjfth in 1WY2 a￿￿ 50th15 led to aioht pr¢l8Ctto recraat• th8 Old *h￿l[00M as a Sm￿1 museum shwAng th8 ¢hawe$ in 10aM￿9, 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 c￿g￿gAt￿n mnyofour otherrnerthrgcoNUnu• tr) mak ul•r ¢oni* 10 6wvlre of the￿ needs ond generalwdlbthng. A 9￿YPty¢hId￿n Irtyfr Primary Scthc4 nuFseryoJn•to th•Chwth to patbLypate in'8ookbu9" to onioy 910 and $lryiro." tWo¥otessl￿s Qrganisqd by thp Smtbsh Book Trugl. An *ldthnai sethon run5 on a W￿nE￿￿&yOnd 18for th8 *ider¢unffwtyty Both Ih85e se66￿S areled by th•Yothh ar￿ FamiliBs worker. Ourons and ab￿￿0$ 818 frO￿Y owen WnwOu￿yoffered t0othgrthurchfj8￿d LwJaniBathn& AtUmD•ourchtK has ts￿n u¥d by Gwow Prn8by¢8ry and h awalkb￿ farotherwu TF*Oi¢hard Caia nty¥opon$ Tuesday. WednesdayaThttThursday offoAn9 Mt$n¥¢ks*d drfnk$and a friendty oor fordl Orthard Tcts L4 a Qutre8¢h vonwre forfamil￿5 pie Sch￿ chihlren.. Ih•ChuFeh pro¥id8$4 wekorring spaco forchlbjren to ￿•Y and f¢r Ihok¢ar8tsto socialise. Toy5 a￿j hospitaityAr4 prwdod. VV& hAve ln1rodu￿d Co$y C8féwhi¢h a G￿tsfor 8ecoThYary sthord chib*on to w0￿de a spac*f¢rthem to rneet aft¢rsthoc4 io gather and tak8 p8rt ￿ a Variety0f￿tsyI￿8S. 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 a￿0 Introdur*d OY Iortrardhlll Yr#Jthl ￿ ertouragé cNb*en 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 ￿ awe*k PJod C￿￿On trorn the l(Kal CA￿unIty everyW&Jnesday for ¢nw¥d delfft 10 C8rnW*Jr￿ day Work (K ihe COm￿￿JnIty 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$hments aThJ chall8r. vVh1￿ Ih Vgnlur8 was orlgin81ty Started as a fundt8Y6ing acbwty furthe861h G13sgDw BOYB Brigade ty a￿pI￿n9 second hand 10 r&5ellw these. itwas realised ￿41 9e¢ond t¢y8 and vther items cO￿d be used lo rnEqt the needs of olhw5 oui communty. Th1$ hats ¥xtsnded lo such a degFee that every atsam ol ￿lUn188r9, InCI￿lIn0 yowo peop￿. accqpt larg• amounts of ￿8@hOld goods. to￿, dothing and furrnture from a w*Je area. Each wo4k van qr• cdlod•O by MaslDw's c￿￿rrMInIty, a charitylhat Ihen distrwes Ihese£oods 10 refugee$, asylum seeketsand Inose e>pet*nciny h¥dship In ts gr8alerGlaBoowcommLnty. The B￿ck OtyJrShop sDlunteors 4150 &qrry out &tt•r pthng w•èkty lo&ly. As In pFewou8 Churth mernbe￿ ￿ene￿u5 in Iherhelp tolh05e ￿95 fortunalo In souoty.. nDtsbty by donaliro in cash or in kiThl io the Lo•"rvJ House Mission. ￿1890￿ City Mission. Ma51ow5 las menlioned abo¥el. WalerAiJ. Prostate Cancer 8rKI tha Camadric Food 8ank. There Also a sutr*lADbal collèctyon made for the christ&￿ hjd Oaza appeal and Blble Sodety ofpakis are stron9 badrThnten dubs. trlwk)rs b¢t*trn lh* a90¥ of 10 nnd 16, and a aenp)Tclubforthoae over 18 8nd thwe also a ¥*ry%*l atiended cbJb. Thevthklong Sutniner Club related e￿nIS tske Flqct in Augu¥l aThY ihe youwsters enp)y Ihe 8¢Jvtlle8. The Youth aTrJ Famlll88 wrylorconbnuesto ene4yJragelarrlt•s iheirchtdren to P8rtKyle th Ih8 and %thofth• Church. ThiB bidudgl A S¢Pthl Mossy Churth and￿ OYI groLP. Wo doll with manyoth•r psrish r•BPon￿￿1kti•BWhl¢th 4rfBo.' tho60 ndude b•req¥qmerth, MunBallrg And 8s8is18n¢e. Sc*th Chaplalnty fomis part DfthèTrth suppthed *Qr¢harthll. The faL*Kof Ctyjth ￿ kppl in go(¥J otdoryhith essential rewrs and Mantonor￿ rarried ou188 qulthty a¥ po$￿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 ￿rr￿jnty to help su5tan. impro¥e, enhan￿ and deveknplhe lives ofall those iThthe area. We ¥trNe Ip keep 4breaBt cldevdowwnts in wor*ip8nd in *￿a&pectofC1v￿th znd cvntinuDUy rvrfi•VOW work a#we pJ8n forthefutLT*. Nw•T Info￿￿bUn aboutthe Church and be otA8ined 08 foll A Chur¢h lor¢hardhlll.org.uKI eomb*ios 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 - C￿th￿d￿lI1 PArfsh Chur¢h X.fi¥￿y TWtIBr - @Orcharthll Cofs Awelrnme Oeskis sl•ffed by votht8Wg 818%Wd￿l ofworship. pThdng a rdry2 olinformAl￿ And n8*8 for￿$itorS and wUL¥¥￿￿¢s*￿6. C¥ders ol SeNcèatvJ Chu¥th NLWJ dla¥*xJted e&lronicaly AquarteNy magaJne. the Orc*ardhll Record. b producèd by *tsamaf¥oluntwr5 ond ￿ noww*We online with ? printsd copyfor th08eTr*tho T￿lf￿ and c•n bo ¢￿Ithd Orchardhlll Parlsh Church of Scotland, Glffnock Trugtees, Annual Report Ygar to 31 December 2024 Flnanelal and R080rve8 Revlew The TnJst60s' polky 18 to btyl annvally wilh a en8uring, a8 far as p)3sible, that inojmg wtll, all9￿1, gx¢8ed e￿ndIlUrE. Th¢ir intention is not to ac￿mUlate signffic8nl 888e¢s but to ingother fuTrJ$ 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 ￿88￿e6 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￿[t*s. 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 I￿tt•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 ge￿r08￿ 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￿ $113hly frcm tha pr￿tyj$ 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(￿b￿9 eV8ry effort i4 made to f8d#im VAT on ehureh repoirs ma1Thtenar￿e costs underth¢ Lr4tsd pla￿ of WorBhip Schama. InV￿tm8nt 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 reP￿￿tran81 risks wilh régu18r T￿1$ beirg r￿l￿ed. The property and financa commltteos managg the risks re lunding of cornrnthents to thg ma￿te￿an￿ of thlwch ar¥J facilitteg ar￿ w¥ler addre88ing any rosues vthich 8ri8e Stru￿￿1￿, 13ovemance and Management Dbcv88ion8 cont*nued during 2024 abouttho inwlw•ntatson oftho Pr•sbytory Plan lortha Gl88gow8rea. Tha concluslon of these di$cu$siorffj wa$ th*lha 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 bec￿8 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 M*￿berS 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[ttee￿roups (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 cO￿nIty revi9￿ed. Orchardhlll Parl8h Church of Scotland, GSlfnock Trustees. Annual Report Year to 31 Decembor 2024 Tru8tO08 Th? TnJ5tees are the Sesslon h1embers as belw. PTInc1￿1 Ollk• Ch811ty Nam•.' CYchardhHI PAri5h Church L*8coUand, ¢ C*arity R•3NtrBtiC￿ Numtsryr.. orywauon ft8feM￿ Nurter.. Conta￿P4jdr8B8.' (￿d￿r￿lI1 Parlsh C￿r¢h 12Churti Ro& Glaww G46 &JR Orchardhlll Parish Church of Scotland. Glffiiock Tru$to98' Annual Report Year to 31 Decamber 2024 IndePend￿t Examlnor Bankorn Virgin fr*kney PLC Rq(knod Bank Limit Nexu8 8uilding. Brn80*•y. Letchworlh Garden Cty SG6 3TA GlasgL)W G413YW Trust•••' RMpon•lbllltle• In R•latlon to the Flnanchl Statthnents 4*ority tn¢&teeg 8Te responsib￿ for pr•parlna a TnJst••s' Annull ReFQrt and Finart4al Sl3twnBnts Nl ￿￿[dan0 WAth a￿li￿ble law aDd Uruted lQ"ngdcffl Alt￿ntir￿ Standards (Unmed JQngdc*n Gan8raI￿A(**p1￿JAc￿Un1￿￿j Practi￿1. Th• lawapplie￿• to in Seolland rBWiTrS the charitytru¥te98 to PTepaR finan081 gtotsments treat*year¥thth 8h(w a tDJe aThJ fair¥￿01 the st8te of affalrs oftt* chArtty 8nd of fv in(tyniTrJ re8our￿ apFlc¥tron of rescurn ol tha ¢h8rtyfor that Feriod. In prepartng the finan¢ial statem•nts, tho tyustott or• r•qu*thJ to., 8eK8Ct 8Utabkn &(WJn￿ng p)lths an¢1 thon 8Fptyth8m cor*l8knnty, ot6erv8 th8 m81troJ8 and princsp188 In the opplvbb thorltles SORP., mak•ludg•monts and •Étimat•8 that ar• r•atstsnab￿ and pFud•nt,' state whetherapplThble 8¢counlino Slandards aThJ sta￿￿t$ ol reKLffimend8d pYadc• ha¥• b8•n fc4hThwY, subiact to any dopartum dixbxe(l ewained in kn fInana￿ 0￿te￿nts.. 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 a￿oUnting recotd$ which dBdo8e, vith reasOna￿e 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 $8leguardinglh• 8s58ts of thè dwrity and reBBonat4e s*ps forthe pre¥entbn arKS de*Gtrcffj offr8￿1 and th irreoulanlles. Orchardhlll Parfsh Church of Scotland. Glfftiock Independent Examlnetrs Report to the Truste88 of Glffnock Orchardhlll Parhh Church Ymr to 31 DKombor 2024 I rw on ac4Y>unts oftho thaity f¢* Iha parend&￿ 31 2024, ar• sot OLrt￿ pages 7 to 15. Tru¢to98 In¥e6bme*rt IS¢xdandl Act 20)$ and thè Charibts Accounts (Sco1￿) Rggulstion¥ 2C(fj (￿ 8Trwnded). Th• chaitty truste88 con*dgrthallhg oUdrtwuirw￿Tht of RgJutallon 10(11 la to c l ofthe Acc￿Jnts Regulaiions doas n appty. h 16 my ￿$pc￿1bl1ify to examine a97￿nts as rwuirod 11￿r8e¢￿￿ 44111 Icl ofth&Act and to Stalè￿1￿￿￿r matter8 have cx)me t) rny atbntion. BMI• of th￿p•￿RtEX1Mln•rf• R•port K6fexamination is ￿rrIed ovt in accordanL* %Wth Reaubbon 11 of the CharSUesAccounts ISeoUandl ReouLgtions 2(MJ6 108aThpnded}. An ewin8tw￿ indudes 8 Tfjvvwofthe aco)unling r8ccfjth k8Pt bytro tharity and A oJmpari50n ofth8 acLDunts F¥858nted wilh th988 r8cryd$. It 8180 irKludes con8ideratbn ol arty unusual rtems and dr6dosur6s in th• atttyjnts. and 88d(5 eXp￿nall0nB 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 6x*Trnth). no matior h88 f£th• to myattention.. wthich r80wnablo to thot In gny malor*l rn6F*Ctthe Wulr￿8n1#'. tc* koep a¢￿unti￿ recorts in a¢￿d￿ce Imlh Section 44111 lal ofthe 2C05 Act R•gulation 4 ofth8 20C6 Accounts regulations laj grr*ntsJl, 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 to*￿ts￿? 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*￿EMP9w11￿r￿l t 814 14.C Lthraalised G&n on Rovalua 13275 14.762 12.4T2 13.B75 16.920 12.663 13.409 R•¢0￿111￿ 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 L￿11kn . Due Om•Yw: Cred*ors 11 ,8321 18.4561 18.4581 Tol•l ￿bIlIt￿l .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&xmtSTA*n •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 prvi*dlrvJ ￿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$toric81 ¢0st Convgnlion, modffigd io refiec4 the induston of iftrV8strrkents at markat V81ue. and in 8cwdaTkce with applicgbb 8ccoun¢irvJ 8t8nd8rd8, Amjnting and R¢Forhng by Charits￿.. StBtement of Rgcomff*nded Practic8 to char￿.8$ preparing their a¢￿Unts in a￿Ordanc• thg Finanaal ReporbThJ Stsndard aFf4Kabl# in the UK and Rew*lic 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 (SC￿la￿j>A¢t 2(K15 and the Charitieo AccoLtnts {ScOlla￿l R8gvlation$ 2(￿(88 amrthdl. GWhwd( Orchardhlll Par&h Church mwl8tho doll￿￿On ofa publk beMfrt•nlty undgr FRS 102. TruBtses that therg oro no mater￿1 un¢ortointi88 th￿tthe ch8rityB a￿lty to continu8 as a going conc*m. Fwd Accounllng F￿)dI arn daulfied a8 efther rebtrfjctsd funds or unre8trlcted fuTrJo. defi￿d aBloJlow8'. Restricted funds are funds 8uWto specifi¢ requirgment% 8$ to U88 which rnay be dedared by IhB ¢JJnor orwilh theirauthth orcrgat8d through legal proc88588. buts*ll ￿•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 &am￿L￿tra￿"ve purpose only and do88 not Wlly r061rict the truthe$' discrets k) appty th6 frJThJ. Ineomlng R••our¢ Inecffiè iti r•c41gni*Y wh8n th8 h88 8nltkn￿t to lh8 fund8, ￿rf0Mlanc8 coTrJthnJ atlached itwnls) of irKom• have been met. it18 probat4e thatthe incorr* wiN be r￿e1ved and fv wnountcan b8 ￿asured r8li8bty. Lg9o¢y grfls are considared on a casè by case basts lollwng confimi8lon whon the admlnlstrator1exe￿rtorI0Tthg 85tate ha5 eommunie&ted in writsvJ both the amount and setuement date. In event th8t Ihe gfft in the fr)mi of an aBiet Othorthan cash or a finanoal ass8ttraded on a re￿niSed 8tod( ex¢hang8, recognthn 1$ 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 rec￿nIsed 08 irKom8 th8rity ha8 eontrol o¥•rth8 it￿, any conditions associat•d wth the donated rtem have been met, the recwpt ol eC¥)r￿￿1C 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 b*n re￿nI8¢d 8$ gypgnditur8 in th8 Feriod of rptsipt Int•re8t on fund8 held on dep￿rtIS Ind￿jed 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 fl￿8￿181 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 Pla￿ted 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 acc0rdarth￿th Govemment wubtionsw9 0f￿red a118mployee5 lh8 OPPOrtun￿t0 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 ¢ons*Jeratsn ss payable for the usa of thes& 8988ts. Expenililure incurred on repair and malntenanc* ofthe8e 888ets w thargad aè r•souK*s •xp8nd8d In th8 Statement ol finarKHI ac*V￿¥S in th• period in **¢¢h the liability ari58S. All lan￿￿ r￿d 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.' 40s*ars Fix•d asset in¥e81menl8 arg stated at m#rk•tv8lue 4ttl* b8larK4 sheet date. Unreali*d gains aTrJ108s•s repregertthe d￿fe￿nCe b8bveen the Ma￿￿t Value atthe ￿9*Dn1rfj 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 ￿rffe￿nc& l)eMwn prDc*8ds of dlsposal and the market Valua atlh8 stsrtof tho ￿ar or¢JMt If purchased durin9 th? year. T￿110 Grflno¢k Orchardhill Parish Churth 15 reccgniged as a thority fvthe pu￿ of8ppll¢able tsxaUoTr bal￿?1¢>n •r*Y 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￿ eX￿n5&S shown netofVAT. 10 Orchardhill Parish ChU￿h of Scotland. Giffnock Notss formlng part of the financial statements Icontlnued) Year to 31 December 2024 ￿￿￿trI